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Home My WebLink About2020 BudgetCITY OF BREMERTON, WASHINGTON 2020 ANNUAL BUDGET For the period January 1, 2020 thru December 31, 2020 2020 Budget City of Bremerton, Washington 2020 Budget For the year beginning January 1, 2020 and ending December 31, 2020 Mayor Greg Wheeler Council Members Eric Younger– Council President .. District 7 Pat Sullivan .. District 1 Leslie Daugs .. District 2 Kevin Gorman .. District 3 Lori Wheat .. District 4 Michael Goodnow .. District 5 Richard Huddy .. District 6 Executive Leadership Roger Lubovich .. City Attorney Thomas Knuckey .. Public Works & Utilities Director Jim Burchett.. Police Chief Pat McGanney .. Interim Fire Chief Andrea Spencer .. Director of Community Development Jeff Elevado .. Director of Parks and Recreation Mike Riley .. Director of Financial Services Cover by Kelsie Donleycott Photo Courtesy of WSDOT Visual Engineering Resource Group Mayor Greg Wheeler November 20, 2019 To the Citizens and the Honorable Council of the City of Bremerton: I am pleased to submit for your consideration the City’s Annual Budget. This budget recognizes the initiatives of my administration and also focuses on Council’s goals and priorities. Our City is growing and the need to focus on homelessness, mental illness, safety of our neighborhoods, and quality affordable housing remains important. Investments that enhance services to our citizens, including renovations to parks, improvements to streets and sidewalks, and support for public safety are also a priority. I am pleased this budget addresses these issues while also ensuring City finances are managed responsibly. The financial picture of our City remains strong. A recent increase in our already excellent bond rating reflects strong fiscal responsibility by my administration as well as significant economic growth occurring in our community. Through sound financial management, the City will continue to restrain our spending and maintain a well- balanced General Fund that exceeds national best practices. Here are highlights of programs in the 2020 budget: Quality affordable housing remains an essential priority to me and the City Council. In January, the City will continue partnering with the Bremerton Housing Authority (BHA) to manage the rental assistance and eviction prevention program for a second year. We will provide BHA with $100,000 to assist the working poor and seniors who are struggling to pay their rent. During the pilot year in 2019, the program helped Bremerton residents to reduce housing instability that occurred due to a disruption in income or unanticipated expense. With the success of the program’s first year, BHA is committing an additional $100,000 to match the City’s funding, bringing the total to $200,000 to help residents maintain housing stability and decrease the chances of becoming homeless in our community. As part of the on-going focus on affordable housing, the City will also provide $100,000 to Kitsap Community Resources (KCR) to fund a second year of the weatherization and minor home repair program. In 2019, the pilot year, the program helped low income residents who faced the difficult choice of affording their heating bills or paying for rent or food. The financial assistance will fix and insulate homes, resulting in a 30% reduction in the use of energy and lower heating bills. The City Council established a goal to increase support for residential streets and sidewalks, and I provided funding in the last budget in support of that goal. Over the year, we have made progress on efforts to build our streets and sidewalks program to ensure ongoing maintenance for the City’s infrastructure. The budget will continue to move the program forward and includes funds to improve walkability in neighborhoods, create more disability access for sidewalks and maintain quality streets. Providing public safety is important and is at the center of protecting a community. I have added three new firefighter positions to support emergencies and other needed services. These new Firefighter/EMTs positions will allow us to keep increasing efficiencies and improve our emergency situation rescue times in Bremerton. I am proud to share that the City had many accomplishments in 2019, which were supported in the previous budget and were successfully implemented. These include: • Implementation of the Wheaton Way/HWY 303 Corridor Study; East Side Employment Center/Harrison Hospital Market Analysis EIS; and Charleston Business/Community District Study • Completion of the first year of the Rental Assistance Program and Weatherization Program • Implementation of the Kitsap Lake Study on Vegetation Management and Toxic Algae Control • Approval of the First Project Utilizing the Opportunity Zone Designation • Completion of Art Initiatives Projects • Improvement of City’s Bond Rating and Refinancing of LTGO Bonds to a Lower Interest Rate • Completion of the First Full Year of Proactive Code Enforcement • At least $128 million in Residential/Commercial Projects Expected to be Issued by End of 2019 • Beginning Implementation of Parking Study Recommendations • Identifying a Location of New Primary Healthcare Clinic on Kitsap Way • Working on Pendleton Place Supportive Housing Complex • Securing Legislative Funding for Warren Ave Bridge Improvements, Warren Ave Playfield, Pendergast Regional Park, Kitsap Lake, and Design for Quincy Square • Hiring of 3 EMT/Firefighters and Operation of New Marine 20 Fireboat and Ladder One Firetruck • Reaching Full Staffing of Police Department after Years of Unfilled Positions • First Year at Full Operation of Streets and Sidewalks Program This 2020 budget will continue the momentum of the previous year and reflects the City’s values to meet the needs of our citizens. Sincerely, Greg Wheeler Mayor Table of Contents Budget Summary ........................................................................................... 1 All Funds Revenue and Expenditure Summary ............................................ 9 Budget Process…………………………..………………………………...13 Budget Calendar………………………………...…………………………17 Strategic Priorities and Initiatives ............................................................... 18 Personnel ..................................................................................................... 20 Budget Detail ............................................................................................... 29 General Fund ............................................................................................... 31 General Fund Revenue Detail ..................................................................... 37 Special Revenue Funds ................................................................................ 75 Debt Service Funds……………………………………………………….101 Capital Improvement Funds ...................................................................... 109 Enterprise Funds ........................................................................................ 127 Internal Service Funds ............................................................................... 149 Capital Improvement Program .................................................................. 163 Financial Goals and Policies ..................................................................... 171 Organizational Charts…………………………………………………….175 Statistical Information……………………………………………………187 Glossary of Terms……………………………………………………......210 Ordinances……………………………………………………………….221 Budget Summary The City has benefited from a local stable econ- omy and total revenue projections in nearly all funds and departments reflect moderate increas- es over prior years. Though many revenue cate- gories are showing increases, others have de- creased and therefore the City continues to a conservative approach for the 2020 budget. Total 2020 tax revenue (property taxes, sales taxes, business and occupation taxes and private utility taxes) in the General Fund represent 74% of the total revenue and are budgeted at $33.9 million. This is approximately $1.1 million (3.4%) more than 2019. Individually, EMS tax- es anticipates an increase of 680k due in part to an increased EMS levy limit of $0.50 per thou- sand of City assessed valuation. Regular prop- erty tax receipts are estimated with a $195k in- crease for the upcoming year with the bulk of the increase from new construction. Sales tax (including criminal justice and affordable hous- ing), continues to remain as the number one revenue source for the General Fund and is budgeted with anticipated receipts for 2020 at $10.4 million. The total increase in sales tax represents a 3.2% increase over 2019 projec- tions. The annual $20k increase in B&O tax ex- emption is budgeted to continue in 2020 from $200k to $220k as part of the continued effort to provide tax relief for small businesses. With the new tax exemption increase, B&O revenue is estimated to remain relatively unchanged at approximately $3.3 million for the upcoming year. Other General Fund revenue budgeted in 2020 are as follows: license and permits $1.3 million, intergovernmental $2.7 million, charges for ser- vices $6.2 million, fines and forfeitures $1.2 million and miscellaneous and transfers $640k. The total General Fund revenue increase for 2020 is 5.65% over the mid-year amended 2019 budget. The City of Bremerton provides services and programs through the efforts of its qualified and capable staff. The 2020 budget includes an in- crease in regular full-time equivalent (FTEs) of 9.65 for a total of 373.53. Seasonal and part- time employees continue to be accounted for in the City’s FTE count. In this budget, part-time FTEs have increased by .65 FTE’s city-wide. Extra help and seasonal employees bridge the gap in departments when staffing needs increase during specific times of the year, such as Parks in the summer months, or Stormwater in the Fall. Personnel costs remain the highest expense in the General Fund at 72% of total expenditures. Efforts continue to analyze appropriate staffing levels in order to provide services and programs which support Council Goals. The City anticipates a slight decrease in Real Estate Excise Tax (REET). Compared to the 2019 budget of $1.82 million, the $80k decrease is due in part to the number of properties sold within the City. The rapid escalation in the number of residential sales that the City benefit- ed from in 2018 has decreased by 5.7% in 2019. Conversely, commercial property sales remain consistent with prior years. The impacts from REET vary, however this revenue source is most significant for funding capital and major maintenance projects in the City’s street system, facilities, parks, and providing matching funds for secured grants. As we begin the 2020 budget year, the City will Budget Summary 1 continue to monitor revenues closely and oversee expenditures city-wide. Overall, the budget for 2020 is $180,931,353. It includes $49.3 million for personnel costs (27%), $48 million for sup- plies (26%), $6.7 million for debt service (4%), $25.8 million for capital outlay (14%), $8.4 mil- lion in transfers among funds (5%), and $42.8 million in ending fund balances (24%). The resources to fund the budget include; $40.6 million in taxes (property, sales, business and oc- cupancy, and franchise taxes) (22%), $1.7 million in licenses & permits (1%), $11 million in inter- governmental revenue (6%), $52.3 million in charges for services (29%), $1.7 million in fines and forfeits (1%), $21.5 million in other revenues (12%) and $52.1 million in beginning fund bal- ance (29%). General Fund City Council The Council budget includes funding for 1.8 FTEs as support staff and seven councilors. The total budget of $400k is essentially unchanged from the prior year. Executive The Mayor’s budget includes funding for the Mayor and one FTE as support staff. Personnel has decreased from the prior year and supplies and services for the Mayor’s administrative budg- et remains consistent with 2019. Financial Services The $18k increase in the Financial Services sup- plies budget is primarily due to increases in city- wide banking fees that are paid out of the depart- ment. The personnel budget includes $2k for a staffing upgrade from an Office Assistant II posi- tion to an Office Assistant Senior. Legal Services and City Clerk The Legal Department budget includes an addi- tional $6k to increase a regular part-time extra Budget Summary help position from a .50 FTE to a .63 FTE. within the prosecution division. Supplies and services have decreased by $31k. Human Resources The 2020 budget for the Human Resources Depart- ment includes four FTEs that are responsible for providing support to employees and management. The total budget for the department in 2020 is $721k. Community Development Community Development houses the City’s “One- Stop” permit center, which includes the intake and issuance of right-of-way permits and engineering development review. The 2020 budget of $2.8 mil- lion includes $117k for the addition of a Planning Manager position which will address the increased requirements for local planning. Municipal Court Municipal Court’s $1.5 million budget is essential- ly unchanged from the prior year. City Auditor The City Auditor’s total budget of $93k continues a staffing level of a .40 FTE for the City Auditor po- sition. Staff support remains unchanged. Per the City Charter, the City Auditor works under the di- rection of the Audit Committee. Law Enforcement The Police Department’s budget of $12.4 million consists of $10.6 million for 73.26 FTEs and $1.8 million for supplies and services. No new positions were added in 2020, however personnel costs con- tinue at 86% of the total department budget. Grant funding for the Community Resource Officer con- tinues, however state shared criminal justice fund- ing has decreased significantly due to lower violent crime rates within the City. Fire/Emergency Medical Services Total expenditures for the Fire Department are $12.4 million for the upcoming year. The budget 2 Budget Summary includes $380k for an additional FF/EMT, FF/ Paramedic and a Lieutenant (3.0 total FTEs). Training and supplies and services associated with the new positions are also budgeted. One- time equipment purchases include $275k for a medic unit, $180k for a type 6 fire engine, and $40k for additional and replacement defibrillators. Funding to support these new positions and one- time equipment purchases are $648k from an in- crease in the EMS Levy from $0.33 to $0.50 per thousand in City assessed valuation and an esti- mated $1 million in GEMT grant revenue. Police & Fire Pension The Police and Fire Pension budget for 2020 has increased slightly to $1.74 million. Excluding fund balance, the total budget represents approxi- mately 3.6% of the total General Fund expendi- ture budget. Pension payments have increased in both Fire and Police as well as medical benefits. Though the member of beneficiaries is anticipated to decrease, the budget for professional services to support long-term care is essentially un- changed. The costs associated with this program are the result of legislative decisions made years ago that went unfunded at that time and there are presently no dedicated funding sources for the City to meet these obligations. The City continues to fund cur- rent year expenditures with current year General Fund revenue. General Facilities The 2020 budget for General Facilities is de- creased by $154k over 2019. Funding includes $260k for capital improvements throughout the City and offset by a transfer-in from real estate excise tax. Parks and Recreation The total 2020 Parks Recreation and Maintenance budget has increased slightly over the prior year with the addition of .52 FTEs for seasonal mainte- nance and recreation extra help. The increases in extra help will provide coverage for Parks Maintenance, Senior Center and Recreation pro- grams. A transfer-out of $34.5k to the Parks Con- struction Fund is also budgeted to support the use of City labor associated with the Warren Avenue Playfield Capital Project. A $37k subsidy pay- ment to the YMCA for pool operations will con- tinue in 2020. Engineering City-wide Engineering personnel and supplies and service costs continue to be allocated and budgeted in one cost center within the General Fund. The Engineering budget of $2.9 million includes the addition of one Engineering Techni- cian III and one Project Manager. The total cost for 2.0 FTEs is estimated at $245k. These posi- tions will support stormwater system modeling and capital project delivery and are funded by the Stormwater Operations Fund and utility capital projects. Total recoverable charges for services and other work performed by engineering staff, for capital projects and utilities operations and maintenance total $2.19 million. Total net expense to the Gen- eral Fund (expenditures less revenues) is $645k. Non-departmental The Non-departmental budget of $4.8 million, has decreased by $325k. The budget continues sup- port for rental assistance in partnership with the Bremerton Housing Authority and an additional $100k transfer to the Affordable Housing Fund for the weatherization. Set-a-side funding contin- ues with an additional $250k transfer-out to the Information Technology Fund to support future a ILEADS replacement software. Other programs funded in non-departmental in- clude photo enforcement ($432k), animal control ($223k), care and custody ($4.369 million) contri- 3 Budget Summary butions to the City’s ERR Fund ($520k), transfers to the Contingency Reserve Fund ($136k) and the Street Fund ($825k). Other funding budgeted, consistent with 2019, are payments to Puget Sound Regional Council, Association of Wash- ington Cities, Bremerton-Kitsap County Health District for certain public health support and ser- vices, Puget Sound Clean Air Agency, KEDA, KADA, postage, weekend foot ferry, lobbyist ser- vices, and funding to support Kitsap County men- tal health services. The projected ending fund balance for the General fund is $9.012 million. This amount exceeds the 8.5% target of total expenditures and continues to provide a consistent level of service to our citi- zens. The excess ending fund balance (above tar- get) will be used to bridge the gap between pro- jected ongoing revenues and expenditures in fu- ture years and provide funding for one-time ex- penditures with one-time revenue. The City rec- ognizes the importance of building reserve levels and will continue to focus on fiscal stability which supports Council goals. Special Revenue Funds The City has twelve special revenue funds, many accounting for dedicated revenue sources. Street Fund The City’s Street Fund is dedicated for the pur- pose of maintaining the City’s street system. The budget for 2020 includes continued funding for street marking/striping emphasis, GIS inventory of street signs, roadway structures and street trees. Revenue sources to fund street operations and maintenance include $875k in Parking Tax, $894k in state fuel tax, a $825k transfer-in from the General Fund, and $222k in other operation revenue. The City’s Street Fund accounts for street related activity including non-major capital improve- ments. Major capital improvement projects are accounted for in the Transportation Projects and Residential Street and Sidewalk Funds. Lodging Tax Fund Lodging tax revenue is budgeted at $756k, which is an increase of $102k from the prior year. The $620k expenditure budget includes the recom- mended funding allocation by the Lodging Tax Committee; of which $250k is dedicated to the Conference Center operations and debt service payments, and the continuation of existing fund- ing for the Admiral Theatre, $150k. It is important maintain reserve levels in this fund so award recipients can receive funding in a time- ly manner. The budgeted ending fund balance of $528k provides sufficient funding for future awards which may be impacted by cyclical cash flow levels. Parking System Fund In 2020 the budget reflects modest increases in rates of parking garages and surface lots due to high demand. The operation of City owned park- ing lots, garages, on and off-street parking pro- grams continue in 2020 with an estimated total fund revenue, excluding parking infractions, of $2 million. The 2020 $2.1 million expenditure budget in- cludes $533k for debt service payments, $110k in capital for signage improvements and equipment, and a transfer-out of $70k to the 2019 Refunding LTGO Debt Service Fund. Community Development Block Grant Fund The Community Development Block Grant Fund budget reflects funding almost exclusively with federal grants designated for capital projects in target areas, weatherization and city-wide eco- nomic development programs. The CDBG Fund anticipates a beginning fund balance of approximately $59k. Other resources 4 Budget Summary include $400k in federal funding, $50k in hous- ing service fees and interest, and a $83k transfer- in from the General Fund to support administra- tive costs not covered by grant funding. The pro- jected ending fund balance for 2020 is $110k. Public Access Television Fund The Bremerton Kitsap Access Television (BKAT) operation is accounted for in this fund. The operation is consistent with prior years with the majority of funding being provided by a por- tion of the City’s cable TV franchises ($276k, 62%). Other revenue includes intergovernmental, charges for services to other agencies and citi- zens and miscellaneous revenue in the amount of $169k. The budget includes $30k in capital for produc- tion equipment upgrades. Total personnel costs for 2020 are $398k with no changes in staffing levels. Supplies and services are $61k. An end- ing fund balance of $564k is forecast. Conference Center Operations Fund The overall expenditure budget for the Confer- ence Center is $2.05 million; an increase of $54k over the prior year. Of this amount, $1.7 million is for contractual costs with Columbia Hospitali- ty and $32k is for interfund principal and interest payments associated with the third floor expan- sion project. Projected revenues total $2.04 million, including $1.64 million from user fees, $250k from the Lodging Tax Fund, $75k from General Govern- ment Capital Improvement (REET) and a $75k transfer-in from the General Fund. Other Special Revenue Funds The Abatement Revolving Fund includes $259k in funding for neighborhood cleanup programs in 2020 for services supporting code enforcement and abatement. The estimated ending fund bal- ance is $105k. Police Special Projects Fund pro- vides funding for Police Special Operations in- cluding $119k in supplies and services and $80k in capital purchases. Trial Improvement Fund includes budgeted expenditures for supplies at $25k with no capital improvements budgeted for the upcoming year. The estimated ending fund balance is $66k. One Percent for Arts Fund will spend $9k in supplies and services for repairs and maintenance of public art, utility wraps and additional panels on the Washington Ave. Out- door Gallery Project. Contingency Reserve Fund is budgeted with an estimated beginning fund balance of $1.35 million. A $136k transfer-in from the General Fund is budgeted to bring the ending fund balance up to the minimal reserve amount equivalent $0.375 cents per thousand dollars of assessed valuation of property within the City. For 2020, that amount is $1,501,898. No expenditures are budgeted for 2020. Debt Service Funds 2010 UTGO Refunding This fund included the repayment of bonds is- sued in 2010 to advance refund voter approved general obligation bonds issued in 2002. Funding for the refunding portion is provided by an annu- al property tax levy. The levy amount expected to be collected in 2020 is $900k. Government Center LTGO This Refunding Debt Service Fund accounts for debt service payments associated with refunding the City’s portion of the bonds used to finance the construction of the Norm Dicks Government Center. The refunding occurred in 2012 and is expected to save approximately $1.69 million over the life of the bond. The revenue source for debt service is a transfer-in from the General Government Capital Improvement Fund (REET), totaling $330k. 2015 Public Safety Bond This debt service fund was established to account for the debt service payments associated with a $4.5 million Fire bond measure passed by the 5 voters on November 3, 2015. The 2020 collection of tax payments and repayment of bonds issued is for the purpose of providing fire apparatus, life safety equipment and remodel of fire facilities. Debt service for 2020 is budgeted at $503k. 2019 Refunding LTGO This fund includes the refunding of the 2010 LTGO non-voter approved general obligation bonds issued to fund the construction of Park Pla- za parking, the purchase and remodel of a build- ing to house the Municipal Court and to provide matching funds for the renovation of Lions Park and the refunding of the LTGO Series (B) non - voter approved general obligation bonds issued to complete the financing of Park Plaza parking. Funding for the non-voter approved debt is pro- vided by State shared sales tax in the amount of $330k, a transfer from the Parking Fund in the amount of $70k and a $75k transfer from the Gen- eral Government Capital Improvement Fund (REET). Capital Improvement Funds General Government Capital Improvement Fund (REET) This fund accounts for expenditures related to various general government capital improvement projects or debt service obligations related to cap- ital. Anticipated REET revenues for 2020 are budgeted at $1.74 million; a 4% decrease over the 2019 budget. Expenditures in this fund are dedi- cated for the repayment of debt service on the Government Center, $330k, and the 2019 Refund- ing LTGO financing in the amount of $75k. Funding for capital and major maintenance in- clude transfers of $300k to support General Fund facility improvements, $75k for improvements at the Conference Center, $39k for Parks Capital Construction, $100k for the Residential Street Fund and $1.1 million to the Transportation Capi- tal Improvement Fund for street and sidewalk im- provement projects. Parks Capital Construction Fund The $1.1 million capital improvement budget pro- vides for the Warren Avenue Playfield Project funded by $850k in RCO grants, $202k from the Department of Commerce and transfers in from the General Fund of $34k and General Govern- ment Capital Improvement Fund, $39k. Residential Street and Sidewalk Fund This fund was created in 2017 specifically for res- idential street and sidewalk improvement projects. In 2020, budgeted revenue includes $600k from vehicle tab fees, $422k from stormwater utility tax, $125k in solid waste franchise fees and a $100k transfer-in from real estate excise tax (REET). Expenditures are budgeted at $1.64 mil- lion which includes four dedicated positions. Planned projects include residential street con- struction and major maintenance, sidewalk con- struction, major maintenance and ADA improve- ments, traffic calming and street safety improve- ments. Transportation Projects Fund This fund is a dedicated capital construction fund for the purpose of making capital improvements to the City’s arterial street and sidewalk system. Funding in 2020 includes $5.8 million in state and federal grants, $1.1 million from real estate excise tax and $422k in utility tax revenue from the Stormwater Utility Fund. Projects for 2020 are listed in under the Capital Improvement Plan (CIP). Fire Public Safety Capital This fund was established to account for the pur- chase of fire apparatus, fire and life safety equip- ment and remodel of fire facilities. Funding is provided by voter approved general obligation bonds. The $104k capital expenditure budget will com- plete the remodel projects at Fire Stations #2 and #3. Budget Summary 6 Budget Summary Affordable Housing Capital Fund This fund was created by Council in 2018. A $100k transfer-in from the General Fund is budg- eted for weatherization projects. Future resources will include estimated sales tax from completed construction projects that meet multi-family tax exemption requirements. Enterprise Funds Water, Wastewater and Stormwater Utilities The City’s combined utility maintenance and op- erations funds’ proposed budgets for 2020, ex- cluding fund balance, total $37.43 million. Per- sonnel and supplies and service costs for opera- tions and maintenance for all utilities are budget- ed at $29.32 million. Debt service is budgeted at $3.57 million. Utility tax payments, paid to the General Fund, Residential Street Fund and Trans- portation Capital Projects Fund are budgeted at $6.5 million. Estimated ending fund balance (and percent of operations) for the utility operations and mainte- nance funds are as follows: Water Utility, $1.56 million (12.02%), Wastewater Utility, $1.52 mil- lion (12.02%), and Stormwater Utility, $518k (12.05%). Capital project funds were created in order to in- crease transparency regarding using on-going revenues to fund on-going expenditures within the utilities. Large major maintenance items are also included in these funds for funding purpos- es. Budgeted capital and major maintenance ex- penditures for 2020 are $16.05 million and are being accounted for in three separate utility capi- tal funds. Gold Mountain Golf Expenditures for the golf course are budgeted at $4.64 million; of which $4.1 million are for con- tract services and $435k for debt service pay- ments. Budgeted revenue for 2020 is $4.78 mil- lion with an anticipated an ending fund balance of $555k. Internal Service Funds Risk Management The City’s self-insurance program estimates a 2020 beginning fund balance of $2.57 million. Revenues are budgeted at $1.84 million and ex- penditures at $1.93 million including. $309k is budgeted under interfund professional services for staff related costs. Risk Management remains under the over site of the City Attorney’s office. Employment Security and Accumulated Leave Liability Funds These funds were created in 2011 to account for self-insured unemployment benefits and required leave payouts when an employee leaves City em- ployment. Both funds were created to build, and set aside, reserves for future unemployment and leave ac- crual payouts. Estimated ending fund balance for Employment Security is budgeted at $166k and $323k for Accumulated Leave Liability. Due to a continuation of large payments in the Accumulat- ed Leave Fund, the rate charged remains at 2% for 2020. It is anticipated that a greater number of long-time employees will continue to retire in the next five years and therefore maintaining an adequate reserve balance is necessary. Equipment Replacement and Operations Funds The ER&R Operations Fund proposed budget totals $1.81 million and provides for repair and maintenance of the City’s fleet. The $535k fuel budget for 2020 is accounted for separately from routine maintenance costs and departments will continue to be billed for actual usage. Ending fund balance is estimated at $72k. 7 Budget Summary Conclusion The following budget document provides de- tailed information by fund and department as well as objectives, goals, planned expenditures and supporting tables, charts and graphs. The ER&R Reserve Fund includes capital expendi- tures of $1.89 million. Additions to the fleet, paid by other funds, are budgeted at $750k. Planned re- placements are budgeted at $1.14 million. The esti- mated ending fund balance for 2020 is $4.4 million. Information Technology Information technology’s expenditure budget of $1.75 million is responsible for support functions to the City’s network and technology systems, the maintenance and replacement of hardware and soft- ware components, utility SCADA system and the City’s phone operations. Funding is provided through internal charges to other departments in the amount of $1.75 million. A $250k transfer-in from the General Fund is budgeted as set-a-side funding for the future ILEADS replacement software. Staffing Changes and Personnel Costs Total staffing for regular and part-time personnel in 2020 are 373.53 authorized FTEs city-wide. Au- thorized positions consist of 355 regular FTEs and 18.53 FTEs for part-time and seasonal extra help employees. The personnel budget reflects changes in the City’s State retirement contribution rates which were ef- fective September 1, 2019. Employer contribution rates are as follows: Public Employees Retirement System (PERS), 12.86%, Public Safety Employees Retirement System (PSERS), 12.14%, and Law En- forcement Officers and Fire Fighters (LEOFF), 5.33%. Additionally, the City will benefit from being des- ignated as a Well City Recipient with a 2% savings on premiums. For 2020, the rate increase for Kaiser Permanente HMO is 1.9%. With the Well City designation, Bremerton will benefit from a zero percent rate increase for this plan. Medical insur- ance premiums for the Regence/Asuris AWC 250 Plan will also have a zero percent increase in 2020. 8 BEG LIC. INTER- CHARGES FINES 2020 FUND AND GOV'T FOR AND OTHER TOTAL FUND BAL. TAXES PERMITS REVENUE SERVICEFORFEITS REVENUE BUDGET General Fund General Government: City Council 00 0147,236 00147,236 Executive 00 0122,486 00122,486 Financial Services 00 0779,532 00779,532 Legal 00 0593,120 00593,120 Human Resources 00 0264,854 00264,854 Community Development 3,419,250 1,185,650 302,100 510,500 50,000 0 5,467,500 Municipal Court 003,358 206,850 237,900 30,400 478,508 City Auditor 00 040,940 0040,940 Law Enforcement 0 6,000 226,175 144,100 2,000 11,000 389,275 Fire/Emergency Medical 1,982,500 1,300 1,265,334 680,200 6,500 5,010 3,940,844 Police & Fire Pension 0063,870 00 063,870 General Facilities 00 0171,524 0 353,200 524,724 Parks 00 0247,250 0 74,000 321,250 Engineering 0 64,000 0 2,195,173 002,259,173 Non-Departmental 28,531,307 27,000 868,501 93,542 900,000 170,000 30,590,350 Beginning Fund Balance 11,102,967 11,102,967 Total General Fund 11,102,967 33,933,057 1,283,950 2,729,338 6,197,307 1,196,400 643,610 57,086,629 Special Revenue Funds: Street 560,835 875,000 0 894,200 208,000 0 839,000 3,377,035 Contingency Reserve 1,348,244 00000153,700 1,501,944 Lodging Tax 391,660 750,000 00006,000 1,147,660 Parking System 1,025,551 0000425,500 1,598,600 3,049,651 Comm. Dev. Block Grant 58,916 00400,000 45,900 0 87,000 591,816 Abatement Revolving Fund 338,293 000025,000 500 363,793 Police Special Projects 255,856 000015,000 3,500 274,356 Public Access Television 608,379 0 276,000 0 125,765 0 43,200 1,053,344 Gift & Donations Fund 90,286 000006,100 96,386 Trial Improvement 69,772 0021,000 00500 91,272 One Percent for Arts 13,468 0000011,242 24,710 Conference Center Oper 226,243 00 01,638,541 0 404,000 2,268,784 Total Spec. Rev. Funds 4,987,503 1,625,000 276,000 1,315,200 2,018,206 465,500 3,153,342 13,840,751 Debt Service Fund: 2010 UTGO 24,305 900,000 00001,000 925,305 Government Center LTGO 83,822 00000332,100 415,922 2015 Public Safety Bond 37,315 550,000 00001,000 588,315 2019 Refunding LTGO 131,252 330,000 0 3,000 00148,000 612,252 Total Debt Service Fund 276,694 1,780,000 0 3,000 0 0 482,100 2,541,794 Capital Improvement Funds: General Govt Capital Improv. 2,533,039 1,700,000 000040,000 4,273,039 Park Facilities Construction 140,499 001,051,880 0096,500 1,288,879 Residential Street & Sidewalk Fund 1,345,897 1,022,129 125,000 000148,400 2,641,426 Transportation Projects Fund 695,163 422,129 0 5,840,616 001,287,978 8,245,886 Fire Public Safety Capital 114,315 000000114,315 Affordable Housing Capital Fund 1,104 00000100,000 101,104 Total Capital Improv. Funds 4,830,017 3,144,258 125,000 6,892,496 0 0 1,672,878 16,664,649 Total General Gov't Funds 21,197,181 40,482,315 1,684,950 10,940,034 8,215,513 1,661,900 5,951,930 90,133,823 2020 REVENUE - ALL FUNDS 9 BEG LIC. INTER- CHARGES FINES 2020 FUND AND GOV'T FOR AND OTHER TOTAL FUND BAL. TAXES PERMITS REVENUE SERVICEFORFEITS REVENUE BUDGET 2020 REVENUE - ALL FUNDS Enterprise Funds: Water Utility 2,072,144 00 014,885,857 20,000 545,000 17,523,001 Water Capital 7,990,179 000003,310,600 11,300,779 Wastewater Utility 1,880,781 102,000 0016,432,038 0 3,000 18,417,819 Wastewater Capital 4,149,395 000003,040,600 7,189,995 Stormwater Utility 521,002 0070,000 4,490,512 7,000 4,000 5,092,514 Stormwater Capital 4,268,985 000003,798,500 8,067,485 Utility Debt Reserve 1,677,295 0000022,000 1,699,295 Gold Mountain Golf Complex 422,800 00 04,760,031 0 16,950 5,199,781 Total Enterprise Funds 22,982,581 102,000 0 70,000 40,568,438 27,000 10,740,650 74,490,669 Internal Service Funds: Risk Management 2,572,551 000001,844,362 4,416,913 Employment Security 237,010 000004,000 241,010 Accumulated Leave Liability 190,547 00000582,500 773,047 ER&R Operations & Maint.81,594 00 01,800,119 0 2,800 1,884,513 ER&R Equipment Reserve 4,134,238 000002,154,943 6,289,181 Information Services 740,771 00 01,756,426 0 205,000 2,702,197 Total Internal Service Funds 7,956,711 0 0 0 3,556,545 0 4,793,605 16,306,861 Total Business Type Funds 30,939,292 102,000 0 70,000 44,124,983 27,000 15,534,255 90,797,530 Total All Funds 52,136,473 40,584,315 1,684,950 11,010,034 52,340,496 1,688,900 21,486,185 180,931,353 Beginning Fund Balance $52,136,473 29% Taxes $40,584,315 22% Licenses & Permits $1,684,950 1% Intergovernmental $11,010,034 6% Charges for Service $52,340,496 29% Fines & Forfeits $1,688,900 1%Other Revenue $21,486,185 12% Revenue Sources - All Funds 10 1/0/1900 2020 SUPPLIES & DEBT CAPITAL ENDING TOTAL FUND PERSONNEL SERVICES SERVICE OUTLAY TRANSFERS FUND BAL. BUDGET General Fund General Government: City Council 340,800 60,116 000 400,916 Executive 268,500 74,022 000 342,522 Financial Services 1,251,300 324,465 000 1,575,765 Legal Department 1,380,900 216,219 000 1,597,119 Human Resources 503,300 217,883 000 721,183 Community Development 1,864,900 853,639 0082,500 2,801,039 Municipal Court 971,500 527,308 000 1,498,808 City Auditor 85,100 8,078 000 93,178 Law Enforcement 10,654,400 1,745,289 000 12,399,689 Fire/Emergency Medical 10,494,023 1,861,746 000 12,355,769 Police & Fire Pension 1,402,300 342,000 000 1,744,300 General Facilities 499,200 929,258 0 260,000 0 1,688,458 General Parks 2,274,700 801,664 0034,500 3,110,864 Engineering 2,555,000 348,912 000 2,903,912 Non-Departmental 0 3,476,430 001,364,100 4,840,530 Ending Fund Balance 9,012,577 9,012,577 Total General Fund 34,545,923 11,787,029 0 260,000 1,481,100 9,012,577 57,086,629 Special Revenue Funds: Street 1,280,860 1,890,192 000205,983 3,377,035 Contingency Reserve 000001,501,944 1,501,944 Lodging Tax 0 370,000 00250,000 527,660 1,147,660 Parking System 0 1,379,407 533,208 110,000 70,000 957,036 3,049,651 Comm. Dev. Block Grant 149,800 331,604 000110,412 591,816 Abatement Revolving Fund 0 258,500 000105,293 363,793 Police Special Projects 0 119,282 0 80,000 0 75,074 274,356 Public Access Television 398,200 60,709 0 30,000 0 564,435 1,053,344 Gift & Donations Fund 0 15,000 00081,386 96,386 Trial Improvement 0 25,000 00066,272 91,272 One Percent for Arts 0 9,000 00015,710 24,710 Conference Center Oper 0 1,938,045 32,168 75,000 0 223,571 2,268,784 Total Spec. Rev. Funds 1,828,860 6,396,739 565,376 295,000 320,000 4,434,776 13,840,751 Debt Service Fund: 2010 UTGO 00853,438 0071,867 925,305 Government Center LTGO 00330,838 0085,084 415,922 2015 Public Safety Bond 00502,700 0085,615 588,315 2019 Refunding LTGO 00425,344 00186,908 612,252 Total Debt Service Fund 0 0 2,112,320 0 0 429,474 2,541,794 Capital Improvement Funds: General Govt Capital Improv.00002,039,478 2,233,561 4,273,039 Park Facilities Construction 0001,134,500 0 154,379 1,288,879 Residential Street & Sidewalk Fund 290,483 905,853 0 446,285 0 998,805 2,641,426 Transportation Projects Fund 8,800 956,200 0 6,432,058 0 848,828 8,245,886 Fire Public Safety Capital 000103,773 10,542 0 114,315 Affordable Housing Capital Fund 0 100,000 0001,104 101,104 Total Capital Improv. Funds 299,283 1,962,053 0 8,116,616 2,050,020 4,236,677 16,664,649 Total General Gov't Funds 36,674,066 20,145,821 2,677,696 8,671,616 3,851,120 18,113,504 90,133,823 2020 EXPENDITURES - ALL FUNDS 11 1/0/1900 2020 SUPPLIES & DEBT CAPITAL ENDING TOTAL FUND PERSONNEL SERVICES SERVICE OUTLAY TRANSFERS FUND BAL. BUDGET 2020 EXPENDITURES - ALL FUNDS Enterprise Funds: Water Utility 4,857,877 7,941,804 912,479 0 2,250,000 1,560,841 17,523,001 Water Capital 0 240,000 0 6,348,166 0 4,712,613 11,300,779 Wastewater Utility 3,621,605 8,660,309 2,501,210 0 2,115,000 1,519,695 18,417,819 Wastewater Capital 0 525,000 0 3,498,200 0 3,166,795 7,189,995 Stormwater Utility 1,676,518 2,564,552 153,005 0 180,000 518,439 5,092,514 Stormwater Capital 0 94,000 0 5,345,148 0 2,628,337 8,067,485 Utility Debt Reserve 000001,699,295 1,699,295 Gold Mountain Golf Complex 0 4,210,079 434,670 00555,032 5,199,781 Total Enterprise Funds 10,156,000 24,235,744 4,001,364 15,191,514 4,545,000 16,361,047 74,490,669 Internal Service Funds: Risk Management 390,000 1,544,362 0002,482,551 4,416,913 Employment Security 75,000 0000166,010 241,010 Accumulated Leave Liability 450,000 0000323,047 773,047 ER&R Operations & Maint 567,100 1,230,820 0 15,000 0 71,593 1,884,513 ER&R Equipment Reserves 0001,887,780 0 4,401,401 6,289,181 Information Services 946,700 807,155 000948,342 2,702,197 Total Internal Service Funds 2,428,800 3,582,337 0 1,902,780 0 8,392,944 16,306,861 Total Business Type Funds 12,584,800 27,818,081 4,001,364 17,094,294 4,545,000 24,753,991 90,797,530 Total All Funds 49,258,866 47,963,902 6,679,060 25,765,910 8,396,120 42,867,495 180,931,353 Personnel $49,258,866 27% Supplies & Services $47,963,902 26% Debt Service $6,679,060 4% Capital Outlay $25,765,910 14% Transfers $8,396,120 5% Ending Fund Balance $42,867,495 24% Expenditures - All Funds 12 Budget Process Introduction The City of Bremerton operates as a first class charter city under a Mayor/Council form of gov- ernment. The Mayor is elected and is the full- time Chief Executive Officer of the City. The Mayor appoints department directors with Coun- cil consent and hires all City employees, exclud- ing the City auditor, municipal court staff, and City Council staff. The Council has seven elect- ed, part-time members in 2020. The City provides mandatory, essential, and dis- cretionary services, including fire protection/ emergency medical services; law enforcement; municipal court; water, sewer, and stormwater utility services; economic development; commu- nity development, transportation systems, park- ing facilities, conference center, and parks and recreational facilities and programs. Located in Kitsap County, eleven miles across the Puget Sound west of Seattle, Bremerton is the geographic center of the Puget Sound region. Bremerton is the 27th largest city in the State of Washington with a current population of 42,081 within an incorporated area of approximately 32.1 square miles. City Financial Goals and Policies The City Council has by resolution adopted fi- nancial goals and policies for the City. The goals and policies define what constitutes a “good out- come” for the City in regards to financial plan- ning and decisions. The City is accountable to its citizens for the efficient use of public dollars. Resources entrusted to the City are to be used in a manner that provides services, public facilities, and infrastructure necessary to meet the needs of the community—both in the near term and in the future. The financial goals and policies establish a framework to maintain financial health and sta- Budget Process bility that is necessary to meet those expecta- tions. The goals expressed are designed to achieve fi- nancial sustainability and flexibility, demon- strate proper stewardship of public funds, and provide accountability. The adopted financial goals and policies are included in their entirety under the miscellaneous section of this budget document. The measurables included in those policies are incorporated into the following budget overview. City Budget and Process The budget is the City’s plan of action for calen- dar year 2020 expressed in dollars. While much can be learned about the City’s finances by re- viewing the budget, it is also designed to serve other functions. For example, the budget is a policy document that presents major policies that guide how the City is managed. The budget is an operations guide that gives the public, elected officials, and City staff information per- taining to the productivity and priorities of spe- cific City operations. In addition, the budget is a communication device, intended to provide complex information in an understandable for- mat for an audience composed of readers with varying levels of backgrounds and interests. Bremerton prepares its budget on an annual ba- sis under the authority granted by chapter 35.33 Revised Code of Washington (RCW). The budg- et process is designed to meet the operations and service needs of the City by integrating the plan- ning and implementation of City programs and objectives with the allocation of resources suffi- cient to support such services and programs. The budget, as adopted, constitutes the legal authori- ty for expenditures. 13 The City’s budget is balanced. This means that operation and maintenance expenditures are generally funded from current revenues. In in- stances where expenditures may be funded from fund balance (reserves), such funding is from fund balance amounts accumulated from past years or which exceed the target levels identified by the City’s Financial Goals & Policies. Fund balance (reserves) may be used on occasion to fund utility system budgets. Generally, this is to level rates, and the intent is to use prior year rev- enue collections which exceeded expenditure requirements to level future year’s rate revenue requirements. The Capital Improvement Funds budgets are balanced with anticipated additional revenue or reserves. The City budget consists of separate funds, each with its own revenue and expenditure accounts. GAAP, federal, state and municipal laws govern the establishment and administration of funds. A fund is defined as a fiscal and accounting enti- ty with a self-balancing set of accounts record- ing cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segre- gated for the purpose of carrying on specific ac- tivities or attaining certain objectives in accord- ance with special regulations, restrictions, or limitations. The City budget is adopted by fund and depart- ments within those funds, and by category group level which consist of five distinct categories — 1) personnel, 2) supplies, services and taxes, 3) debt service, 4) capital expenditures, and 5) transfers. Expenditures may not legally exceed appropriations as established by fund, depart- ment, and category group. Transfers or revi- sions within funds are allowed, but supplemental appropriations must be approved by the City Council following public comment. All appro- priations, including capital projects, lapse at year -end. Prior to the end of the year, appropriation changes that have received Council approval are incorporated into a budget adjustment ordi- nance—providing the appropriations as specified in RCW 35.33.151. The process utilized for amending the budget is the same as that used to adopt the original budget and related ordinances. Fund Types Utilized by the City Governmental Funds Funds generally used to account for tax- supported activities. There are four differ- ent types of governmental funds utilized by Bremerton: the general fund, special reve- nue funds, debt service funds, and capital projects funds. General Fund The General Fund is the City’s primary op- erating fund. It accounts for all revenues and expenditures which are not accounted for in any other fund. The majority of General Fund revenue comes from taxes, state and local shared revenues, and charges for ser- vices. General Fund revenues are used to pay for police, fire/EMS, parks, municipal court, community development and City ad- ministration. Special Revenue Funds These funds account for proceeds of specific revenue sources that are intended for specif- ic expenditure purposes. Other restricted and dedicated resources are accounted for in debt service, trust, and capital project funds. These funds include: Street, Contingency Reserve, Lodging Tax, Parking, Community Development Block Grant, Abatement Re- volving, Police Special Projects, Public Ac- cess Television, Gift & Donations, Trial Im- provement, One Percent for Arts, and Con- ference Center Operations. Budget Process 14 Debt Service Funds These funds are used to account for the ac- cumulation of resources for and payment of general obligation bond principal and inter- est from governmental resources. The City has four debt service funds: 2010 UTGO, Government Center LTGO, 2015 Public Safety Bond and 2019 Refunding LTGO. Capital Improvement Funds These funds are used to account for the ac- quisition or construction of major capital facilities other than those funded by propri- etary and trust funds. These funds include: General Government Capital Improvement, Park Facilities Con- struction, Residential Street and Sidewalk Fund, Transportation Capital Projects, Fire Public Safety and Affordable Housing Capi- tal Fund. Proprietary Funds Proprietary Funds are used to account for the City’s business-type activities. Business -type activities provide specific goods or services to a group of customers that are paid for by fees charged to those customers, enterprise funds and internal service funds. Enterprise Funds Enterprise Funds are used to account for goods and services provided to citizens. The City enterprise funds account for utility and golf operations, which are self- supported through user charges. These op- erations are operated like a private business enterprise which requires periodic determi- nation of revenues earned, expenses in- curred, and net income for capital, mainte- nance, public policy, management control, and accountability. These funds include: Water Utility, Water Capital, Wastewater Utility, Wastewater Capital, Stormwater Utility, Stormwater Capital and Gold Mountain Golf Complex and Utility Debt Reserve. Internal Service Funds Internal Service Funds are used to account for goods and services provided internally to various City operations. The City uses internal service funds to account for mainte- nance and acquisition of its fleet of vehi- cles, insurance premiums and claims, as well as information technology services. These funds are: Risk Management, Em- ployment Security, Accumulated Leave Lia- bility, Equipment Rental Reserve— Operations & Maintenance, Equipment Rental Reserve—Equipment Reserve, and Information Services. Basis of Budgeting All of the funds are budgeted using the modified accrual basis of accounting. Modified accrual accounting recognizes revenues when they be- come measurable and available. Measurable means that the dollar value of the revenue is known. Available means that it is collectible within the current period, or soon enough after the end of the current period to pay liabilities of the current period. For this purpose the City considers revenues to be available if they are collected within 30 days of the end of the cur- rent fiscal period. Expenditures generally are recorded when a liability is incurred. However, debt service expenditures, as well as expendi- tures related to compensated absences and claims and judgments, are recorded only when payment is due. Accounting Basis The basis of accounting refers to when revenues and expenditures or expenses are recorded in the accounts and reported in the financial state- Budget Process 15 ments. The City’s Annual Financial Report shows the status of the City’s finances in con- formance with generally accepted accounting principles (GAAP). In most cases this conforms to the way the City prepares its budget. Excep- tions are as follows: • Compensated absences liabilities that are expected to be liquidated with expendable available financial resources are accrued as earned by employees (GAAP) as opposed to being expended when paid (Budget Basis). • Principal payments on long-term debt within the Enterprise Funds are applied to the out- standing liability on a GAAP basis, as op- posed to being expended on a Budget Basis. • Capital Outlays within the Proprietary Funds are recorded as assets on a GAAP basis and expended on a Budget Basis. A Capital Improvement Plan is prepared annual- ly in accordance with the requirements of the Washington State Growth Management Act and defines the long-term capital plans of the City. However, the individual capital project expendi- tures are appropriated through annual budget ordinances. A Transportation Plan and Compre- hensive Wastewater and Water Plans have been previously prepared and adopted by the City Council in separate actions. The General Capi- tal Improvement Plan has been updated and is included in the Capital Improvement Funds sec- tion of this 2020 budget document. The 2020 budget process began in February with a workshop to establish issues and goals to be addressed in the development of the budget. In mid May, budget preparation calendars are dis- tributed to departments. Specific guidelines providing instructions and forms necessary for the development of the budget were distributed in July for both revenue and expenditures. The budget submittals and requests were then due to Finance by end of July (revenue) and mid Au- gust (expenditures) and are subsequently com- piled for the review of the Department Directors and Mayor. The review and revision process takes place over the course of the next several weeks. Throughout the budget process, meetings are held with appropriate staff to discuss the pro- posed operating budget, its overall financial pic- ture and relevant services to be provided. The final management review of the budget is per- formed with the participation of Department Di- rectors and the Mayor in a series of meetings— as needed to complete the review and come to agreement on the final budget to be proposed to the City Council for adoption. In accordance with RCW 35.33.055, the preliminary budget must be made available for public review in the office of the City Clerk on or before November 1 of each year. For this year’s process, this was done by October 23, 2019. In October, the Mayor and Director of Financial Services submit the proposed budget to the City Council in a public meeting—initiating the pub- lic hearing and review process which is then conducted throughout the months of October and November. Several workshops are held with the City Council during October and November to explain significant sections of the proposed budget and answer questions. After the review period is concluded, any changes determined necessary are then incorporated and the budget ordinance is presented for public hearing and City Council action. The budget is required to be adopted by no later than the first Monday in December. The City encourages public participation in the budget process. Budget information is made available to the public through open meetings, by televising regular Council meetings on Bremerton Kitsap Access Television, as well as by providing copies of the budget and Council agenda items on the City’s web site (http://www.ci.bremerton.wa.us/) and making hardcopies available in the City Council office located on the sixth floor of the Norm Dicks Government Center. Budget Process 16 Budget Calendar February 2019 • Joint Council/Administration retreat - Coun- cil sets goals and provides direction to ad- ministration. April & May 2019 • Budget calendar are distributed • Finance calculates pay and benefit infor- mation for current employees. June & July 2019 • Sessions to review current year-to-date in- formation, year-end projections, forecasts for 2020 and beyond, finance policy, fund struc- ture, anticipated rate increases and other rev- enue matters, discussion of and revisions to process and schedule. • Prepare budget template information, history information, demographic, department initia- tives, etc. • Distribute budget packet and instructions to departments. • Capital budgets are compiled for considera- tion. • Departments provide revenue budgets to Fi- nance including 2019 year-end projections. August & September 2019 • Six-year Capital Improvement Plan (CIP) is finalized. • Departments submit expenditure budgets to Finance including 2019 year-end projec- tions. • Narrative statements describing program highlights are prepared by departments and submitted to Finance. • Finance consolidates all department budgets into working document. September & October 2019 • Review/revise budgets for submittal to Council. • Budget distribution and reading of the budg- et message. Budget Process • Clerk publishes notice of filing of prelimi- nary budget and public hearing on property tax levy. October & November 2019 • Budget presentations and workshops begin. • Clerk publishes notice of public hearing for final budget adoption. • Public hearing on the 2020 budget, revenue sources, property taxes, rates & fees, & utili- ty rates. • Second public hearing on the 2020 budget and budget adoption. • 2020 final budget adjustments and adoption. 2019 SCHEDULE CITY COUNCIL REVIEW & ADOPTION FOR 2020 ANNUAL BUDGET Date Meeting Type Description/Topics 8/26/19 thru 9/11/19 Mayor & Finance Finalize budget figures and review with departments. 10/9/19 & 10/16/19 Notification Clerk publishes notice of filing of pre- liminary and final budget and public hearing on revenue sources 10/23/19 Council Meeting Proposed 2020 Budget distributed to Council with tentative workshop sched- ule. 10/24/19 Proposed Budget available to the public on City website. 10/28/19 & 10/30/19 Workshop City-Wide Budget Presentation and Workshops. 10/23/19 & 10/30/19 Notification Clerk publishes notice of filing of preliminary and final budget and public hearing on property tax levy. 11/4/19 Workshop Budget Workshop—Final Q & A 11/6/19 Council Meeting Public hearing on 2020 budget, revenue sources, property taxes, rates and fees. 11/20/19 Council Meeting Second public hearing on 2020 budget and adoption. 17 The Mayor and City Council have developed strategic priorities to guide the development, direction, and management of the City. Specific initiatives to support these strategic priorities have been identified with goals and measures described. Strategic Priorities • Distinctive Growth, with Viable Neighbor- hoods and Centers that Provide Greater Choice and Convenience The City will actively work towards achieving cohesive, stable neighborhoods that have a homeowner majority. The architectural styles and scales, established boundaries, and central features of neighborhoods will guide the criteria and standards for new develop- ment to ensure compatibility with surround- ing qualities. Designated Centers along with existing traditional neighborhood businesses will offer and promote higher density life- styles, encourage convenient commercial and employment services, and provide a greater diversity of housing choices. • Enticing New Development and Retaining Existing Businesses, With a Focus on the Downtown Regional Center The City of Bremerton will position itself to attract development and retain existing busi- nesses, especially where there are opportuni- ties for new or expanded employment. Zon- ing categories will provide sufficient industri- al, commercial, and mixed use lands for busi- ness opportunities. The City will take actions to ensure a friendly, welcoming environment which highlights the City’s unique maritime atmosphere. Provide adequate parking while also promoting efficient circulation. In key areas identified for economic expansion, de- velopable sites will be pre-qualified for envi- ronmental permitting as “planned actions”. This will extend to rehabilitation programs, such as grant funding to clean up the City’s challenging brownfield sites. Special accom- modations, such as advanced utility planning and the provision of cutting edge technology, will further encourage use of these sites. The City and its partnering jurisdictions will ap- ply appropriate tax strategies to attract and retain businesses. • Supportive Transportation, with Seamless, Efficient, and Varied Choices Bremerton’s size and role as a regional hub provides the foundation for an exemplary transportation system, with diverse and con- venient mobility options. The City, in cooper- ation with State and with other transportation providers, will work to enhance and maintain services and facilities that build on that diver- sity, while striving to reduce the dominance of single-occupant automobile transportation. Strategic Priorities and Initiatives Strategic Priorities and Initiatives 18 Strategic Priorities and Initiatives • Improved Accessibility, Especially for the Pedestrian The City’s transportation system is well posi- tioned for innovative development, especially expanded use of alternative travel options, enabled by the existing transit and ferry sys- tems. Designated Centers will be strongly characterized by walkable designs with link- ages to one another. Trails and bike lanes will emphasize safety and have uniform sign- age. Street ends, parks, and opens spaces will offer recreational opportunities as well as access to the shoreline for everyone’s en- joyment. • Quality Housing, with Broader Choices The City will promote quality, affordable housing, for all family types, ages, and in- comes. New, creative housing projects, such as artists’ lofts and courtyard homes, will meet the need of special populations such as short term residents and citizens in need of transitional housing. Bremerton will promote private and public efforts to secure adequate capital for affordable housing projects at competitive and favorable market costs. Pri- ority will go to projects that advance owner- occupied units. • Safe, Healthy, Livable Neighborhoods The City will (within the limits of fiscal re- sources) proactively enforce ordinances, es- pecially in relation to Code Enforcement, Emergency Management and Community Po- licing. Public safety is primary. Public facil- ities and services will be conveniently and equitably located throughout the community, chiefly through the prescription and monitor- ing of service levels that reflect community values in areas such as law enforcement, fire protection, and sanitary sewers. The City will partner with citizens, schools, and other local organizations to increase and enhance educational opportunities and provide an en- vironment that embraces and supports fami- lies and youth. • Open Spaces, Natural Areas, and Parks that Maximize the Natural Environment and Promote Community Pride Bremerton citizens will benefit from an open- space system that increases the amount of green-space and compliments habitat protec- tion goals, public safety concerns, and recre- ational needs. City owned properties will be well maintained and strategically incorpo- rated into this system. • Efficient, Accountable, and Financially Re- sponsible City Governance The City will maintain public trust and confi- dence by utilizing resources in the most open and efficient manner possible. Resources en- trusted to the City will be used in a manner that provides services, public facilities, and infrastructure necessary to meet the needs of the community—both today and in the future. The City’s adopted financial goals and poli- cies provide the framework for financial health and stability that is necessary to meet those expectations. The financial goals are designed to achieve financial sustainability and flexibility, demonstrate proper steward- ship of public funds, and provide accountabil- ity. 19 Personnel Introduction The City of Bremerton provides services and programs for its citizens through the efforts of its qualified and capable staff. The 2020 budget includes changes to staffing levels and pay bands as noted in the following tables. The approved pay bands are included in this section of the budget document. The Munic- ipal Court Judge compensation was set at 95% of the District & Superior Court judges’ salaries as updated on July 1, 2019. The Judge’s compensa- tion adjustment is required in order to remain eligible to participate in certain state shared reve- nues. The 2020 budget includes wage adjustments for the City Council, Mayor and those employees covered under the Management, Professional, Confidential & Fiduciary pay plans, General Teamsters Local Union No. 589, and Internation- al Association of Fire Fighters Local 437, Bremerton Police Officer’s Guild and Bremerton Police Management Association. The following pages provide information that affect our personnel along with a summary of changes for 2020. Personnel 20 Some City employees who are eligible under state law to be represented by a labor organiza- tion are employed under labor contract provi- sions on such matters as salaries, vacation, sick leave, medical and dental insurance, working conditions, and grievance procedures. Bremer- ton strives to complete these agreements in a timely manner and promote labor relations poli- cies that are mutually beneficial to the City and employees. Employee Groups Represented: Teamster’s—(175.5 members) Bremerton Police Officer’s Guild—(53 mem- bers) Police Management Association—(5 members) International Association of Firefighters—(63 members) Non-Represented: Management and Professional—49.4 Elected Positions—9 Seasonal, Part-Time & Extra Help—18.63 Medical Plans The City provides medical insurance coverage to employees and their dependents and provides for the payment of insurance premiums with a mod- est contribution from employees per month per dependents covered. For 2020 the City’s medi- cal insurance plans are provided through AWC’s HealthFirst 250 plan, Kaiser Permanente HMO and LEOFF Trust Plan B & F. In 2020 the City will benefit from being recognized as a “Well City” with premiums adjusted 2% below the cur- rent year rate increases under AWC’s HealthFirst 250 plan and Keiser reflecting in a zero percent rate increase in 2020. Rates for both LEOFF Trust plans are not finalized until December 2020. Pension Plans Substantially all City full-time and qualifying part-time employees participate in either a Public Employees Retirement System (PERS) or the Law Enforcement Officers and Fire Fighters (LEOFF) Retirement System. PERS and LEOFF are statewide local government retirement sys- tems administered by the Department of Retire- ment Systems. The personnel budget reflects increases in the City’s State retirement contribu- tion rates which were effective September 1, 2019. Employer contribution rates are as follows: Public Employees Retirement System (PERS), 12.86%, Public Safety Employees Retirement System (PSERS), 12.14%, and Law Enforcement Officers and Fire Fighters (LEOFF), 5.33%. These rates are determined by the State Legisla- ture. Personnel City Employee Total LEOFF 1 0.18%0.00%0.18% LEOFF 2 5.33%8.59%13.92% PERS 1 12.86%6.00%18.86% PERS 2 12.86%7.90%20.76% PERS 3 12.86%Variable Variable PSERS 12.14%7.20%19.34% Pension Plans Rate of Contributions As of September 1, 2019 21 Personnel Personnel Department and Position Authorized Staffing - 2019 Amended Budget 363.88 DCD - Planning Manager 1.00 Finance - Upgrade OAII to an OA Sr.- Fire - FF/EMT 1.00 Fire - FF/Paramedic 1.00 Fire - Lieutenant 1.00 Engineering - Project Manager 1.00 Engineering - Engineering Tech III 1.00 Street - Upgrade Street Service Specialist to a Street Service Specialist Sr.- PW Admin - Asset Manager 1.00 Stormwater - Environmental Technician 1.00 Water - Forest Service Specialist 1.00 Sub-Total 9.00 Part-Time & Seasonal FTE by Department Legal - Increase clerical regular part-time 0.13 Parks - Increase two parks maintenance seasonal positions 0.18 Parks - Increase recreation clerical part-time 0.19 Parks - Increase janitorial part-time 0.15 Sub-Total 0.65 Authorized Staffing Per Adopted 2020 Budget 373.53 FTE Change 22 Personnel Monthly Salary Range Function/Department 2014 2015 2016 2017 2018 2019 2020 Low High City Council City Council 7.00 7.00 7.00 7.00 7.00 7.00 7.00 $1,215 $1,415 Legislative Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,286 $7,659 Council/Auditor Assistant 0.80 0.80 0.80 0.80 0.80 0.80 0.80 $5,420 $6,604 Total City Council 8.80 8.80 8.80 8.80 8.80 8.80 8.80 Executive Mayor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,500 $9,500 Executive Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,286 $7,659 Economic Development Manager - - - 1.00 - - - $5,420 $6,604 Part-Time Seasonal - - - 0.10 - - - Total Executive 2.00 2.00 2.00 3.10 2.00 2.00 2.00 Financial Services Director of Financial Services 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $10,821 $13,185 Assistant Director of Financial Services 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,046 $9,804 City Clerk 1.00 1.00 1.00 1.00 1.00 - - $6,938 $8,454 Budget Analyst 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,604 $8,046 Contracts Administrator - - - - 1.00 1.00 1.00 $6,286 $7,659 Accountant - Financial Analyst 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $6,464 $7,636 Accountant - - - - 1.00 1.00 1.00 $5,492 $6,464 Payroll Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,662 $5,492 Accounting Assistant Sr.3.00 3.00 3.00 3.00 - - - $4,419 $5,198 Accounts Payable Specialist - - - - 1.00 1.00 1.00 $4,419 $5,198 Accounting Assistant II 1.00 1.00 1.00 1.00 - - - $3,977 $4,662 Office Assistant Sr.- - - - - - 1.00 $4,196 $4,922 Office Assistant II - - 1.00 1.00 1.00 - $3,582 $4,196 Part-Time Clerical 0.75 0.38 0.96 - 0.40 - - Total Financial Services 11.75 11.38 11.96 12.00 11.40 10.00 10.00 Human Resources Human Resources Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,046 $9,804 Human Resources Analyst II 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,983 $7,290 Human Resources Analyst I 1.00 1.00 1.00 1.00 1.00 2.00 2.00 $5,420 $6,604 Part-Time Clerical 0.14 - - - 0.20 - - Total Human Resources 3.14 3.00 3.00 3.00 3.20 4.00 4.00 Legal City Attorney 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $11,369 $13,852 Assistant City Attorney III 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,882 $10,821 Assistant City Attorney II - - 1.00 1.00 1.00 1.00 1.00 $8,046 $9,804 Assistant City Attorney I 1.00 1.00 - - - - - $7,290 $8,882 City Prosecutor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,046 $9,804 Assistant City Prosecutor II 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $7,290 $8,882 City Clerk - - - - - 1.00 1.00 $6,938 $8,454 Risk Management Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,604 $8,046 Legal Assistant II - Civil 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,674 $5,695 Legal Assistant II - Prosecution 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,674 $5,695 Part-Time Clerical 0.63 0.63 - 0.20 0.50 1.40 1.53 Total Legal 8.63 8.63 8.00 8.20 8.50 10.40 10.53 23 Personnel Monthly Salary Range Function/Department 2014 2015 2016 2017 2018 2019 2020 Low High Municipal Court Municipal Court Judge 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $14,157 $14,157 Court Administrator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $7,659 $9,331 Probation Officer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,922 $5,794 Legal Technician Sr.2.00 2.00 2.00 2.00 2.00 2.00 2.00 $5,492 $6,464 Legal Technician 4.50 4.00 3.50 3.00 3.00 3.00 3.00 $4,196 $4,922 Part-Time Clerical 0.38 0.38 0.38 0.38 0.38 - - Total Municipal Court 9.88 9.38 8.88 8.38 8.38 8.00 8.00 Community Development Director of Community Development 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $10,300 $12,546 Planning Manager - - - - - - 1.00 $8,046 $9,804 Building Official 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $7,659 $9,331 Senior Planner 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $6,286 $7,659 Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,112 $7,228 Code Enforcement Specialist - - - - 1.00 1.00 1.00 $4,662 $5,492 Community Development Project Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,922 $5,794 Tax & License Specialist Senior - - - - 1.00 1.00 1.00 $4,419 $5,198 Tax & License Specialist - - - - 1.00 1.00 1.00 $3,977 $4,662 Planner II 1.00 1.00 1.00 2.00 2.00 2.00 2.00 $6,112 $7,228 Planner I 1.00 1.00 1.00 - - - - $5,492 $6,464 Building Insp./Plans Examiner II - - - 1.00 1.00 1.00 1.00 $6,112 $7,032 Building Insp./Plans Examiner I 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,492 $6,464 Permit Specialist 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $4,662 $5,492 Total Community Development 11.00 11.00 11.00 12.00 15.00 15.00 16.00 Police Department Police Chief 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $11,369 $13,852 Police Captain 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $11,214 $12,258 Police Lieutenant 2.00 2.00 3.00 3.00 3.00 3.00 3.00 $9,846 $10,762 Police Sergeant 8.00 8.00 8.00 8.00 8.00 8.00 8.00 $8,485 $9,228 Police Corporal - - 8.00 8.00 8.00 8.00 8.00 $7,953 $7,953 Police Officer 45.00 45.00 36.00 37.00 37.00 37.00 37.00 $6,147 $7,572 Warrant Officer 2.00 3.00 3.00 3.00 3.00 3.00 3.00 $4,992 $5,794 Police Records Specialist II 4.00 4.00 3.00 3.00 3.00 3.00 3.00 $4,196 $4,922 Police Records Specialist Supervisor - - 1.00 1.00 1.00 1.00 1.00 $4,662 $5,492 Administrative Assistant - - - - 1.00 1.00 1.00 $4,662 $5,492 Office Assistant Sr. 3.00 3.00 3.00 3.00 2.00 2.00 2.00 $4,196 $4,922 Evidence Property Control Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,560 $4,169 Evidence/Crime Scene Technician 1.00 1.00 - - - - - $3,801 $4,419 Crime Scene Lead Evidence Technician - - 1.00 1.00 1.00 1.00 1.00 $4,922 $5,794 Crime Scene Analyst - - - - 0.50 0.50 0.50 $5,198 $6,112 Community Resource Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,492 $6,464 Part-Time Regular 0.06 0.76 0.76 0.76 0.76 0.76 0.76 Total Police Department 70.06 71.76 71.76 72.76 73.26 73.26 73.26 24 Personnel Monthly Salary Range Function/Department 2014 2015 2016 2017 2018 2019 2020 Low High Fire Department Fire Chief 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $11,369 $13,852 Assistant Fire Chief - - - 1.00 1.00 1.00 1.00 $10,821 $13,185 Battalion Chief 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $10,415 $11,249 Battalion Chief Training 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $10,875 $11,745 Fire Captain 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $9,496 $10,256 Fire Captain - Deputy Fire Marshal 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,956 $10,752 Fire Captain - Medical Officer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,956 $10,752 Firefighter/Fire Prevention 1.00 1.00 1.00 1.00 2.00 2.00 2.00 $7,926 $9,512 Fire Lieutenant 9.00 9.00 9.00 9.00 9.00 9.00 10.00 $7,926 $9,512 Firefighter 15.00 17.00 17.00 17.00 17.00 20.00 21.00 $5,361 $8,271 Firefighter/SCBA 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $5,575 $8,602 Firefighter/Equipment Maintenance 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $5,575 $8,602 Paramedic/Firefighter 14.00 14.00 14.00 14.00 14.00 14.00 15.00 $6,031 $9,305 Administrative Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,662 $5,492 Total Fire Department 56.00 58.00 58.00 59.00 60.00 63.00 66.00 City Auditor City Auditor 1.00 1.00 0.40 0.40 0.40 0.40 0.40 $8,454 $10,300 Council/Auditor Assistant 0.20 0.20 0.20 0.20 0.20 0.20 0.20 $5,420 $6,604 Total City Auditor 1.20 1.20 0.60 0.60 0.60 0.60 0.60 Parks & Recreation Director of Parks & Recreation 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,804 $11,945 Parks Preservation & Development Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,286 $7,659 Parks Operations Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $7,290 $8,882 Athletics/Recreation Manager 1.00 1.00 - - - - - $6,604 $8,046 Parks Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00 - - $6,464 $7,636 Office Assistant II - - 1.00 1.00 1.00 1.00 1.00 $3,582 $4,196 Office Assistant I 0.75 0.75 - - - - - $3,397 $3,977 Parks Service Specialist Lead - - - - - 1.00 1.00 $5,794 $6,836 Parks Service Specialist, Sr.4.00 4.00 4.00 4.00 4.00 3.00 3.00 $5,198 $6,112 Parks Service Specialist 4.00 4.00 4.00 4.00 4.00 5.00 5.00 $4,662 $5,492 Laborer - Parks 2.00 2.00 3.00 3.00 3.00 3.00 3.00 $3,582 $4,196 Recreation Program Coordinator III 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $5,198 $6,112 Recreation Program Coordinator II 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,922 $5,794 Parks Maintenance Part-Time & Seasonal Labor 1.98 2.29 2.29 2.46 3.62 3.62 3.80 Parks & Recreation Part-Time & Seasonal Labor 1.99 1.99 1.99 1.99 1.95 1.85 2.19 Total Parks & Recreation 22.72 23.03 23.28 23.45 24.57 24.47 24.99 25 Personnel Monthly Salary Range Function/Department 2014 2015 2016 2017 2018 2019 2020 Low High Engineering City Engineer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,804 $11,945 Managing Engineer - Transportation 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,046 $9,804 Managing Engineer - Utilities 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,046 $9,804 Project Manager - - - - - - 1.00 $7,659 $9,331 Engineering Project Assistant 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $4,922 $5,794 Civil Engineer III - - 1.00 1.00 2.00 2.00 2.00 $7,228 $8,477 Civil Engineer II 3.00 3.00 2.00 3.00 2.00 2.00 2.00 $6,836 $8,063 Engineering Technician Sr.1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,836 $8,063 Engineering Technician III - - - 1.00 1.00 2.00 $5,198 $6,112 Engineering Technician IV 5.00 5.00 5.00 5.00 5.00 5.00 5.00 $5,794 $6,836 Electronics Technician - - - 1.00 1.00 1.00 1.00 $5,794 $6,836 Permit Technician - - - - 1.00 1.00 1.00 $4,662 $5,492 Part-Time Seasonal 0.95 0.28 0.28 0.47 0.47 0.69 0.69 Total Engineering 14.95 14.28 14.28 16.47 18.47 18.69 20.69 Total General Fund 220.13 222.46 221.56 227.76 234.18 238.22 244.87 Community Development Block Grant Community Development Programs Administrator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,604 $8,046 Total Community Development Block Grant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 BKAT Public Access Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,285 $7,659 Production Administrator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,420 $6,604 Video Specialist - 1.00 1.00 1.00 1.00 1.00 1.00 $3,843 $4,674 Part-Time Regular 1.27 1.27 1.35 1.98 1.98 1.98 1.98 Total BKAT 3.27 4.27 4.35 4.98 4.98 4.98 4.98 Engineering Public Works & Utilities Street Department Public Works Operations Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,046 $9,804 Street Service Specialist Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,464 $7,636 Electronics Technician 1.00 1.00 1.00 - - - - $5,794 $6,836 Journey Level Electrician 2.00 2.00 3.00 - - - - $5,794 $6,836 Lead Street Service Specialist - 1.00 1.00 1.00 1.00 1.00 1.00 $5,794 $6,836 Street Service Specialist Sr.2.00 1.00 1.00 1.00 1.00 1.00 2.00 $5,198 $6,112 Street Service Specialist 3.00 3.00 3.00 4.00 4.00 4.00 3.00 $4,662 $5,492 Sign Shop Service Specialist Sr.1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,198 $6,112 Part-Time Seasonal 0.60 1.22 1.02 1.36 1.36 1.98 1.98 Total Street Department 11.60 12.22 13.02 10.36 10.36 10.98 10.98 Residential Street and Sidewalk Fund Street Service Specialist - - - - 2.00 4.00 4.00 $4,662 $5,492 Total Residential Street - - - - 2.00 4.00 4.00 26 Personnel Monthly Salary Range Function/Department 2014 2015 2016 2017 2018 2019 2020 Low High Public Works & Utility Administration Director of Public Works & Utilities 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $10,821 $13,185 Administration Division Manager 1.00 1.00 1.00 1.00 - - - $6,286 $7,659 Public Works and Utility Fiscal Analyst*- - - - 1.00 1.00 - $6,286 $7,659 Administrative Project Manager - - - - - - 1.00 $5,983 $7,290 Project Manager - - - 1.00 1.00 1.00 $7,659 $9,331 Asset Manager - - - - - - 1.00 $6,604 $8,046 Utility Accounts Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,794 $6,836 Accounting Assistant Senior 1.00 1.00 1.00 1.00 1.00 2.00 2.00 $4,419 $5,198 Accounting Assistant III 1.00 1.00 2.00 3.00 3.00 2.00 2.00 $4,196 $4,922 Accounting Assistant II 1.00 1.00 - - - - - $3,977 $4,662 Customer Service Representative 1.00 1.00 1.00 2.00 2.00 2.00 2.00 $3,801 $4,419 Administrative Assistant - - - - 1.00 1.00 1.00 $4,662 $5,492 Office Assistant Senior Spec.- - 1.00 1.00 1.00 1.00 1.00 $4,419 $5,198 Office Assistant Senior 3.00 4.00 3.00 2.00 1.00 1.00 1.00 $4,196 $4,922 Part-Time Regular 1.00 0.50 0.50 - - - - Total Utility Administration 11.00 11.50 11.50 12.00 13.00 13.00 14.00 Utility Operations Water Resources Water Utilities Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,046 $9,804 Water Resources Operations Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,836 $8,063 Water Operator Lead 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,112 $7,228 Water Operator Senior 2.00 2.00 2.00 3.00 3.00 3.00 3.00 $5,492 $6,464 Water Operator 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $4,922 $5,794 NPDES Stormwater Permit Coordinator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,464 $7,636 Utility Instrumentation & Controls Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,794 $6,836 Environmental Technician 2.00 2.00 2.00 2.00 2.00 2.00 3.00 $5,794 $6,836 Part-Time Seasonal 0.24 0.19 0.19 0.19 0.39 0.50 0.50 Total Water Resources 11.24 11.19 11.19 12.19 12.39 12.50 13.50 Wastewater Wastewater Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,046 $9,804 WWTP Operations Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,836 $8,063 WWTP Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,464 $7,636 WWTP Operator I 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $5,492 $6,464 WWTP Operator II 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $5,794 $6,836 WWTP Operator Trainee - - - 1.00 1.00 1.00 1.00 $4,662 $5,492 WWTP Industrial Mechanic Lead - - - - - 1.00 1.00 $5,492 $6,464 WWTP Industrial Mechanic 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $4,922 $5,794 WWTP Industrial Mechanic Trainee - - - 1.00 1.00 - - $4,419 $5,198 WWTP Instrumentation & Control Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,794 $6,836 Journey Level Electrician 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,794 $6,836 WWTP Laboratory Technician 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,198 $6,112 WWTP Computerized Maint. Mgmt. Sys. Tech.1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,794 $6,836 Accounting Assistant Senior 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,196 $4,922 Laborer - Utilities 2.00 2.00 3.00 3.00 3.00 3.00 3.00 $3,582 $4,196 Part-Time Seasonal 1.68 1.26 - - - - - Total Wastewater 19.68 19.26 19.00 21.00 21.00 21.00 21.00 27 Personnel Monthly Salary Range Function/Department 2014 2015 2016 2017 2018 2019 2020 Low High Utilities Operations & Facilities Utility/Facilities Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,046 $9,804 Water Distribution Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,836 $8,063 Lead Utilities Service Specialist 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $5,794 $6,836 Utilities Service Specialist Senior 10.00 10.00 12.00 12.00 12.00 12.00 12.00 $5,198 $6,112 Utilities Service Specialist 11.00 11.00 10.00 14.00 14.00 14.00 14.00 $4,662 $5,492 Sewer/Storm Collection Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,836 $8,063 Utilities Compliance Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,112 $7,228 Journey Level Electrician - - - 3.00 3.00 3.00 3.00 $5,794 $6,836 Lead Facilities Service Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,794 $6,836 Facilities/Inventory Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,836 $8,063 Laborer - Utilities 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,582 $4,196 Part-Time Seasonal 3.28 3.28 2.66 2.66 3.94 4.32 4.32 Total Utilities Operations & Facilities 34.28 34.28 34.66 41.66 42.94 43.32 43.32 Forestry Forestry Service Specialist Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,836 $8,063 Forestry Service Specialist Senior 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,922 $5,794 Forestry Service Specialist 1.00 1.00 1.00 - - - 1.00 $4,419 $5,198 Environmental Technician 1.00 1.00 1.00 1.00 $5,794 $6,836 Part-Time Seasonal 0.38 - - 0.68 0.68 0.68 0.68 Total Forestry 3.38 3.00 3.00 3.68 3.68 3.68 4.68 Total Public Works & Utility Operations 91.18 91.45 92.37 100.89 105.37 108.48 111.48 Equipment Maintenance Automotive Equipment Technician Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,464 $7,636 Automotive Equipment Technician 2.00 2.00 2.00 2.00 2.00 3.00 3.00 $5,198 $6,112 Automotive Technician Assistant 1.00 - - 1.00 1.00 - - $3,977 $4,662 Part-Time Seasonal - - 0.26 - 0.20 0.20 0.20 Total Equipment Maintenance 4.00 3.00 3.26 4.00 4.20 4.20 4.20 Information Technology Information Technology Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,046 $9,804 IT Systems Engineer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,836 $8,063 GIS/Aplication Development Engineer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,836 $8,063 IT Program Analyst - - - 1.00 1.00 1.00 $6,112 $7,228 Systems Administrator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,112 $7,228 IS Specialist - - - 1.00 1.00 1.00 $5,198 $6,112 Technology Communications Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,922 $5,794 Total Information Technology 5.00 5.00 5.00 5.00 7.00 7.00 7.00 Total Employees 324.58 327.18 327.54 343.63 356.73 363.88 373.53 FTE Per 1,000 Population 8.58 8.59 8.31 8.48 8.78 8.77 8.88 * Position reports to Financial Services but is physically located at Public Works 28 Budget Detail Understanding the Bremerton Budget The City of Bremerton presents budgeted financial information in detail tables by fund. Each table includes several columns: Column 1—Description Resources are grouped by seven different rev- enue types; requirements are grouped by ex- penditure type. Column 2 & 3—Actual data for prior two years Revenues and expenditures for the prior two fiscal years are shown in the second and third columns of the budget detail for each fund. Column 4—Budget for current year data Revenues and expenditures for the current fiscal year are shown on a budgeted basis in the fourth column of the budget detail for each fund. Column 5—Proposed budget for fiscal year 2020 Revenues and expenditures for fiscal year are shown on a proposed basis in the sixth col- umn of the budget detail for each fund. In addition to the budget detail tables for each fund, information about each fund and the ser- vices provided by each department are shown including additional detail on: • Number of full time equivalent em- ployees (FTEs); • Types of revenues and expenditures; • Description of services provided; • A listing of accomplishments and an overview of goals and objectives; and • Performance measurement data relat- ed to city services Budget Detail Actual Actual Budget Budget 2017 2018 2019 2020 Fund Name 29 30 General Fund Overview General Fund Overview The General Fund is the principal governmental fund of the City and is used to account for all revenues and expenditures which are not ac- counted for in any other fund. The majority of General Fund revenue come from property taxes, sales taxes, business and occupation taxes, utility taxes, federal and state grants, fines, and charges for services. These resources pay for police, fire, parks, municipal court, police and fire pension, community development, economic develop- ment, government facilities, and administration. Introduction: Overview Budgeted General Fund revenue for 2020 incor- porates anticipated increases in all revenue cate- gories with the exception of transfers-in. Capital and major maintenance projects are supported by a transfer from the General Government Capital Improvement Fund (REET) and in 2020 that transfer is reduced by $166k. Overall tax revenue, the largest revenue source in the General Fund, is budgeted to increase by $1.1 million and all other categories combined are budgeted to increase by $1.3 million. Though the combined General Fund Revenue has increased by over $2.46 million, it is im- portant to note that many of these revenue sources are economically driven and a conserva- tive spending approach is recommended in order to provide important services to our citizens when cash flows are impacted by changes in economic activity. Property Tax The City’s property tax is levied based on the assessed property value from the previous year, as determined by the Kitsap County Assessor. Annually the City Council sets the property tax Actual Actual Actual Actual Budget Budget 2015 2016 2017 2018 2019 2020 Taxes $28,610,613 $30,082,636 $30,926,610 $32,212,881 $32,795,452 $33,933,057 Licenses & Permits 1,149,596 1,204,323 1,172,596 1,397,726 1,160,050 1,283,950 Intergovernmental 1,314,869 1,160,750 1,245,194 1,746,597 2,105,146 2,729,338 Charges for Services 5,010,982 5,034,048 5,443,913 5,646,210 5,599,169 6,197,307 Fines & Forfeits 1,052,304 1,195,740 1,093,946 1,206,713 1,117,250 1,196,400 Other Revenue 692,534 262,619 1,688,459 609,372 747,155 643,610 Total $37,830,898 $38,940,116 $41,570,718 $42,819,499 $43,524,222 $45,983,662 General Fund 31 levy as part of the annual budget process. The levy limit applied to the highest allowed levy is the lesser of 1% or the IPD for tax districts with a population greater than 10,000. For this year, the IPD 1.396% and therefore the budget in- cludes a levy increase of 1%. The budgeted prop- erty tax revenue (including refunds, canceled taxes and supplements) is $7,784,400. In addition, the EMS tax levy rate increased to fifty cents ($0.50) per thousand dollars ($1,000) of assessed valuation, (including delinquencies) is budgeted at $1,982,500. The levy was ap- proved by the voters in November 2019. The fol- lowing tables recap the City’s recent property tax levy information along with 2020 estimates. Property tax dollars are allocated among the state and six taxing districts. General Fund Overview Year Amount Per $1,000 Amount Per $1,000 Amount Per $1,000 Amount Per $1,000 2020 4,005,062,409 7,863,023 1.96 1,348,528 0.50 1,450,000 0.36 10,661,551 2.82 2019 3,603,403,693 7,619,234 2.11 1,306,777 0.37 1,256,119 0.35 10,182,130 2.83 2018 3,073,499,584 7,411,130 2.41 1,360,288 0.45 1,271,042 0.41 10,042,460 3.27 2017 2,736,605,137 7,206,473 2.63 1,235,903 0.45 1,312,110 0.48 9,754,486 3.56 2016 2,503,409,559 7,085,163 2.83 1,215,901 0.49 1,427,025 0.57 9,728,089 3.89 2015 2,354,542,747 6,935,409 2.95 1,177,271 0.50 902,387 0.39 9,015,067 3.83 Note: 2020 are estimates City Bonds Total Historical City Assessed Valuation, Property Taxes Levied, and Property Tax Rates - City of Bremerton - 2015 - 2020 Assessed Valuation Regular Emergency Medical Services Total City Emergency School Collection General City Medical Wash Kitsap Port of District Regional Year Fund Bonds Services Total Percent State County Bremerton No. 100 PUD Library Total Percent Total 2020 $1.96 $0.36 $0.50 $2.82 22.2% $3.02 $1.02 $0.33 $5.02 $0.07 $0.43 $9.88 77.8% $12.70 2019 $2.11 $0.35 $0.37 $2.83 22.3% $3.02 $1.02 $0.33 $5.02 $0.07 $0.43 $9.88 77.7% $12.72 2018 2.41 0.41 0.45 3.27 24.9% 3.02 1.02 0.33 5.02 0.07 0.43 9.88 75.1% 13.16 2017 2.63 0.48 0.45 3.56 27.2% 2.12 1.09 0.35 5.53 0.07 0.35 9.51 72.8% 13.08 2016 2.83 0.57 0.49 3.89 28.1% 2.36 1.17 0.38 5.57 0.08 0.38 9.93 71.9% 13.82 2015 2.95 0.39 0.50 3.83 27.6% 2.18 1.20 0.39 5.82 0.08 0.39 10.06 72.4% 13.89 Note: At time of publication other government agency data was unavailable and prior year actuals are estimated. Total City of Bremerton Other Government Agencies Historical Ad Valorem Property Tax Rates in the City of Bremerton 2015 - 2020 (Rates in Dollars per $1,000 of Assessed Valuation 32 General Fund Overview Sales & Use Tax The sales tax rate in Bremerton is 9%. Of this amount, the City’s portion is .85%, with the bal- ance going to other agencies. The budgeted amount for 2020, including criminal justice, is $10.4 million. Combined sales and use tax reve- nue for 2020 is budgeted at 2.5% over 2019 year- end estimates. The additional $255k can be at- tributed to increases in restaurant sales, specialty trade contractors, as well as merchant wholesal- ers. Motor vehicle sales continue to be the larg- est source of sales tax within the City providing $2.9 million in average receipts. State $0.0680 75.6%Bremerton 0.0085 9.4% Criminal Justice 0.0010 1.1% Kitsap County 0.0015 1.7% Juvenile Facilities 0.0010 1.1% Mental Health 0.0010 1.1% Emergency Communications 0.0010 1.1% Public Transit 0.0080 8.9% Sales & Use Tax $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 2020 2019 2018 2017 2016 2015Amounts in ThousandsHistorical Sales Tax Regular Criminal Justice 33 Other Taxes The remaining tax revenues compose a small share of total tax receipts for the City. These other taxes are as follows: • Amusement Device Gross Receipts Tax - rate of 2% on gross revenues • Gambling Taxes (including pull tabs, card rooms, bingo, raffles, and fundraising) - rates vary from 2% to 20% • Leasehold Tax — State tax of 12.84% of which the City is allocated a 4% portion The 2020 budget anticipates receipts of $219k from these sources, which is a essentially un- changed from the prior year projected receipts. Licenses and Permits Bremerton collects license and permit fees that include, among others, annual business licenses, building permits, and franchise fees. The Com- General Fund Overview Utility Tax Utility taxes are levied on the gross operating revenues earned by private and city owned utili- ties; electric, gas, telephone, cable television, solid waste, wastewater and stormwater within Bremerton. In totality, the budget anticipates $10.1 million from utility taxes; a $87k decrease from the 2019 budget. Television cable and tele- phone are budgeted with the largest decrease as the dependency for these land line utility ser- vices lessons. By Council action, stormwater utility tax is now being allocated to the Residen- tial Street and Transportation Capital Funds. Business & Occupation Tax The City of Bremerton imposes a local business and occupation tax which applies to the gross income of businesses that engage in business activity within the City. Tax rates vary from 0.125% to 0.2% of gross revenue depending on the classification of business activity. For 2020, the annual $20k increase in the B&O tax exemp- tion will increase from $200k to $220k as part of the continued effort to provide tax relief for small businesses and reduce the City’s depend- ency on Business and Occupation Tax revenue. Business & Occupation Tax is the fourth largest source of revenue in the General Fund and is budgeted at $3.35 million in 2020. $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 2020 2019 2018 2017 2016 2015 2014Amounts in ThousandsUtility Taxes Stormwater Wastwater Water Solid Waste Cable TV Telephone Gas Electric $2,500 $2,600 $2,700 $2,800 $2,900 $3,000 $3,100 $3,200 $3,300 $3,400 2020 Budget 2019 Budget 2018 Budget 2017 Actual 2016 Actual 2015 ActualAmounts in ThousandsBusiness & Occupation Tax 34 General Fund Overview munity Development Department issues a num- ber of permits for new construction and develop- ment including building permits and various building, plumbing, and mechanical inspection permits. The 2020 budget anticipates total re- ceipts of $1.28 million from all of the various license and permit sources, which is an increase of 10.68% from the prior year budget. Construc- tion permits are expected to grow 14.77% and account for 55% of the total revenue in this cate- gory; while general business licenses are antici- pated to account for 40%. Intergovernmental Revenue Intergovernmental revenues are made up of state shared revenues, grants, and other intergovern- mental revenues. State-collected revenues that are shared with all cities are allocated to individ- ual jurisdictions on a per capita basis. Popula- tion figures, determined annually as of April 1 by the State demographer in the Office of Finan- cial Management, are used as the basis for the per capita distribution of these funds. The budget includes liquor excise tax receipts and liquor board profits totaling $569k, which is a slight increase from prior years’ budget. To be eligible to receive liquor taxes and profits, the City must devote at least two percent of its dis- tribution to support an approved alcoholism or drug addiction program. Marijuana Excise Tax distributions provide for state shared revenue for cities and counties. Due to recent legislation, revenue is allocated in part by the proportional share of total revenues gen- erated by licensed retailers physically located within their jurisdiction, as well as a per capita allocation. For 2020, the budget includes a mod- est allocation of $80k in marijuana excise tax revenue. State Criminal Justice revenues are distributed on a per capita basis, and in part, on crime rates. For 2020, the City anticipates a combined total revenue of approximately $175k which is ap- proximately 11% below 2019 estimates. The decrease is due to a reduction in reported vio- lent crime rates within the City. Total projected intergovernmental revenue for 2020 is $2.7 million, a $624k increase over the prior year. The larges revenue source in this cat- egory comes from GEMT and SAFER grants awarded to the Fire Department. Some of this funding will support personnel expenses associ- ated with three new FTEs which have been add- ed to the 2020 proposed budget. Charges for Service Plan check fees are charged for development drawing review prior to the issuance of building permits and are budgeted at $410k in 2020, a $35k increase from the prior year. The City of Bremerton Parks & Recreation De- partment provides a variety of services for our residents. The fees from these services include all participant and sponsorship fees for City rec- reation programs. Revenue from recreation ac- tivities are budgeted at $230k for the upcoming year and is essentially unchanged from the prior year. The City of Bremerton Fire and Emergency Services Department charges a fee for ambu- lance transport services which is budgeted at $680k. Many of the City’s administrative services are provided centrally for the benefit of all depart- ments and funds. These costs are allocated to the proprietary funds. The 2020 charges are calculated on the basis of the cost allocation 35 plan and interfund services provided from one fund to another. The budgeted revenue for 2020 is $2.18 million for general government services and $2.2 million for engineering services. Fines & Forfeits The amount received from fines and forfeits in- cludes traffic citations and other fines imposed through enforcement of ordinances. The project- ed revenue for 2020 is $1.2 million, which is a 7.1% increase from the prior year. Non-parking infractions are trending downward and are pro- jected with an 8.5% decrease while photo en- forcement penalties, the larges revenue source in this category, are trending higher with a 12.5% increase over the prior year budget. Other reve- nue sources are consistent with 2019 estimates. Miscellaneous Revenues Miscellaneous revenues include interest on in- vestments, donations, and other revenues from lease and rental arrangements. The budgeted revenue from these sources in 2020 is $344k which is a 22% increase over the prior year. Other Financing Sources In 2020, other revenue consists of a $300k trans- fer-in from the General Government Capital Im- provement Fund for building and facility capital improvements and major maintenance. Expenditures Excluding Ending Fund Balance, the total Gen- eral Fund expenditures of $48,074,052 are high- er than the amended 2019 budget by $2.5 million or 5.8%. Personnel costs continue to be the larg- est expense for the General Fund at 72% of total expenditures. Increases in personnel are attribut- ed to wage adjustments, regular step increases and the addition of 9.65 FTEs. Supplies and Ser- vices, the second largest expenditure category in the General Fund, increased by $572k and in- clude one-time purchases in the amount of $781k. Excluding one-time purchases, supplies and services decreased by 1.9%. The total capi- tal budget of $260k accounts for improvements and major maintenance projects at City owned buildings and facilities. Transfers to other funds are budgeted at $1.48 million and support CDBG, Street, Parks Construction Affordable Housing and the Conference Center. Additional transfers support set-a-side funding for emergen- cy reserves and ILEADS replacement software. The following departmental budgets provide de- tails on objectives, goals, and planned General Fund expenditures for 2020. General Fund Overview Personnel 72% Supplies & Services 24% Capital 1% Transfers & Other 3% General Fund Expenditures 36 General Fund Revenue Detail 2017 2018 2019 2020 ACCOUNT ACTUAL ACTUAL BUDGET BUDGET % CHANGE 2020 GENERAL FUND REVENUES BY SOURCE TAXES 311.1000 General Property Tax 8,422,369 8,670,356 8,891,627 9,766,900 9.84% 313.1100 Retail Sales & Use 8,568,934 9,113,214 9,600,000 9,635,000 0.36% 313.2700 Affordable Housing Sales Tax - - - 74,616 N/A 313.7100 Sales Tax - Criminal Justice 628,843 714,625 690,000 770,000 11.59% 316.1000 B & O Taxes 3,075,502 3,127,854 3,215,000 3,350,000 4.20% 316.4100 Electric Utility Taxes 2,056,594 1,966,767 2,175,000 2,100,000 -3.45% 316.4300 Gas Utility Taxes 401,960 392,287 400,000 400,000 0.00% 316.4500 Garbage/Solid Waste 681,545 716,044 740,000 720,000 -2.70% 316.4600 Television Cable Taxes 659,854 626,234 625,000 575,000 -8.00% 316.4700 Telephone Taxes 788,543 732,356 800,000 620,000 -22.50% 316.4801 Water Utility Tax 2,063,034 2,324,594 2,248,085 2,394,883 6.53% 316.4802 Wastewater Utility Tax 2,999,130 3,436,132 3,216,490 3,307,408 2.83% 316.4803 Stormwater Utility Tax 365,625 164,051 - - N/A 316.8000 Gambling/Amusement 61,669 71,723 69,250 69,250 0.00% 317.2000 Leasehold Excise Tax 153,008 156,644 125,000 150,000 20.00% TOTAL TAXES 30,926,610 32,212,881 32,795,452 33,933,057 3.47% LICENSES & PERMITS 321.0000 Misc. Licenses, Permits & Fees 575,897 590,045 505,050 529,450 4.83% 322.1000 Construction Permits 526,979 755,380 609,500 699,500 14.77% 322.4000 Right Of Way Permits 63,492 45,162 40,000 50,000 25.00% 322.9000 Other Non-Business Licenses 6,228 7,139 5,500 5,000 -9.09% TOTAL LICENSES & PERMITS 1,172,596 1,397,726 1,160,050 1,283,950 10.68% INTERGOVERNMENTAL REVENUE 331.0000 Federal Grants - Direct 34,453 207,279 343,268 338,568 -1.37% 332.0000 Federal Revenue - 291,920 530,000 1,050,000 98.11% 333.0000 Federal Grants - Indirect 8,098 6,146 3,000 3,000 0.00% 334.0000 State Grants 145,943 61,821 157,157 229,224 45.86% 336.0098 City County Assistance 116,997 124,853 126,700 120,000 -5.29% 336.0620 Criminal Justice High Crime 108,184 114,400 104,000 115,000 10.58% 336.0621 Law & Justice (LO POP)57,194 59,591 13,695 13,045 -4.75% 336.0626 Criminal Justice - Special Programs 41,478 42,810 45,235 47,130 4.19% 336.0641 Marijuana Enforcement 13,996 - - - N/A 336.0642 Marijuana Excise Tax Distribution 18,957 118,813 70,800 85,000 20.06% 336.0651 DUI - Cities 6,049 5,977 1,000 1,000 0.00% 336.0691 Fire Insurance Premium 53,093 61,710 62,341 63,870 2.45% 336.0694 Liquor Excise Tax 195,471 208,157 213,310 231,019 8.30% 336.0695 Liquor Board Profits 341,032 334,235 338,640 337,482 -0.34% 337.0700 Bremerton Housing Authority 59,797 49,633 70,000 50,000 -28.57% 337.0801 Kitsap County 44,452 59,252 26,000 45,000 73.08% TOTAL INTERGOVERNMENTAL REVENUE 1,245,194 1,746,597 2,105,146 2,729,338 29.65% 37 General Fund Revenue Detail 2017 2018 2019 2020 ACCOUNT ACTUAL ACTUAL BUDGET BUDGET % CHANGE 2020 GENERAL FUND REVENUES BY SOURCE CHARGES FOR SERVICE 341.0000 General Government 102,359 110,154 87,195 89,350 2.47% 342.1000 Law Enforcement Services 247,896 268,500 159,450 144,300 -9.50% 342.2000 Fire Protection Services - 1,125 - - N/A 342.3000 Detention and Correction Services 185,629 193,844 166,000 174,000 4.82% 342.4000 Inspection Fees - - - 500 N/A 342.5000 Emergency Service Fee 5,812 6,248 6,000 4,300 -28.33% 342.6000 ALS Transport Fees 543,159 605,384 670,000 680,000 1.49% 343.6000 Cemetery Fees 11,522 27,837 19,000 17,000 -10.53% 345.8100 Zoning Fees 95,825 96,438 61,500 70,000 13.82% 345.8300 Plan Check Fees 287,445 379,099 375,000 410,000 9.33% 347.3000 Park Rentals 77,416 85,246 78,000 77,750 -0.32% 347.4000 Event Admission Fee 4,776 5,020 5,000 2,500 -50.00% 347.6000 Recreation Fees 152,834 148,729 152,000 150,000 -1.32% 349.1000 Interfund General Government 1,960,377 2,001,621 2,064,377 2,182,434 5.72% 349.2100 Law Enforcement Services - 50,000 - - N/A 349.3000 Other Interfund Services 1,216,108 1,157,871 1,523,823 1,808,249 18.67% 349.5700 Community Services 100,000 30,000 - - N/A 349.9500 Road Const & Engineering Services 452,755 479,094 231,824 386,924 66.90% TOTAL SERVICE CHARGES 5,443,913 5,646,210 5,599,169 6,197,307 10.68% FINES & FORFEITURES 352.0000 Civil Penalties 3,965 2,782 4,000 2,000 -50.00% 353.0000 Non-Parking Infractions 241,802 226,810 235,000 215,000 -8.51% 354.0000 Photo Enforcement Penalties 772,968 870,200 800,000 900,000 12.50% 355.0000 Criminal Traffic Misdemeanor 13,170 16,834 10,800 17,900 65.74% 356.0000 Non-Traffic Misdemeanors 10,835 26,864 8,100 1,600 -80.25% 357.3000 Court/Public Defender Recoupment 4,521 2,892 2,350 2,400 2.13% 359.0000 Non-Court Fines 46,685 60,331 57,000 57,500 0.88% TOTAL FINES & FORFEITURES 1,093,946 1,206,713 1,117,250 1,196,400 7.08% MISCELLANEOUS REVENUES 361.0000 Interest Earnings 101,893 211,570 107,500 185,000 72.09% 362.0000 Rents & Royalties 142,884 171,196 158,810 144,210 -9.19% 367.1100 Donations 2,000 1,000 - - N/A 369.0000 Other Miscellaneous Revenue 153,609 21,561 14,845 14,400 -3.00% TOTAL MISCELLANEOUS REVENUES 400,386 405,327 281,155 343,610 22.21% OTHER FINANCING SOURCES 395.0000 Sale of Assets 1,151,667 20,323 - - N/A 397.0000 Operating Transfers-In 136,406 177,021 466,000 300,000 -35.62% 398.0000 Insurance Recoveries - 6,701 - - N/A TOTAL OTHER FINANCING 1,288,073 204,045 466,000 300,000 -35.62% TOTAL GENERAL FUND REVENUES 41,570,718$ 42,819,499$ 43,524,222$ 45,983,662$ 5.65% 38 Actual Actual Budget Budget 2017 2018 2019 2020 FTE positions 227.76 234.18 238.22 244.87 Revenues Taxes $30,926,610 $32,212,881 $32,795,452 $33,933,057 Licenses & Permits 1,172,596 1,397,726 1,160,050 1,283,950 Intergovernmental 1,245,194 1,746,597 2,105,146 2,729,338 Charges for Services 5,443,913 5,646,210 5,599,169 6,197,307 Fines & Forfeits 1,093,946 1,206,713 1,117,250 1,196,400 Other Revenue 1,688,459 609,372 747,155 643,610 Debt Proceeds 0 0 0 0 Total 41,570,718 42,819,499 43,524,222 45,983,662 Expenditures City Council 348,101 356,386 381,887 400,916 Executive 407,687 333,472 358,818 342,522 Finance 1,514,695 1,541,079 1,561,840 1,575,765 Legal 1,126,967 1,182,573 1,539,978 1,597,119 Human Resources 487,945 517,814 686,621 721,183 Community Development 1,552,189 1,876,040 2,376,542 2,801,039 Municipal Court 1,356,418 1,407,776 1,486,339 1,498,808 City Auditor 77,387 81,889 89,385 93,178 Law Enforcement 10,181,024 11,012,116 11,825,652 12,399,689 Fire/Emergency Medical Services 9,395,983 10,056,294 10,657,119 12,355,769 Police & Fire Pension 1,646,965 1,658,400 1,697,700 1,744,300 Facilities 1,432,891 1,656,762 1,842,621 1,688,458 Parks & Recreation 2,605,806 2,892,930 3,092,282 3,110,864 Engineering 2,219,733 2,316,124 2,680,180 2,903,912 Non-Departmental 4,961,546 4,489,741 5,137,275 4,840,530 Total Expenditures 39,315,337 41,379,396 45,414,239 48,074,052 Revenue over(under) expenditures 2,255,381 1,440,103 -1,890,017 -2,090,390 Beginning fund balance 7,498,994 9,754,375 11,194,478 11,102,967 Ending fund balance $9,754,375 $11,194,478 $9,304,461 $9,012,577 General Fund 39 Actual Actual Budget Budget 2017 2018 2019 2020 Expenditures Personnel $27,738,488 $29,316,713 $32,527,877 $34,545,923 Supplies, services & taxes 9,289,197 10,117,096 11,214,183 11,787,029 Capital expenditures 621,081 357,682 180,000 260,000 Debt service 0 0 0 0 Transfers 1,666,571 1,587,905 1,492,179 1,481,100 Total General Fund $39,315,337 $41,379,396 $45,414,239 $48,074,052 General Fund 40 The City Council Members are elected by the citizens of Bremerton to perform the legislative function of the City government, establish goals, priorities and policies, adopt ordinances and res- olutions, adopt the budget, exercise the rights and powers set forth in the City Charter, and ex- ercise all powers of a municipal governing body pursuant to state laws and the home rule provi- sions of the Washington constitution. City Council General Fund Summary: Actual Actual Budget Budget 2017 2018 2019 2020 Positions 8.80 8.80 8.80 8.80 Expenditures Personnel $304,509 $307,748 $323,600 $340,800 Supplies, services & taxes 43,592 48,638 58,287 60,116 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 City Council Total $348,101 $356,386 $381,887 $400,916 41 2020 Budget Highlights: • Create City Council Policies & Directives. • Provide Legislative Direction & Leadership to ensure the delivery of quality services to the Citizens of Bremerton. • Fairly Fund City Departments to ensure that their operations and projects remain within their Budgets. 2019 Accomplishments: Discussion in progress/planned for the following: • Sidewalk Policy & Work Plan (Local Streets & Sidewalks) • Noise Ordinance (Code Enforcement) • Rental & Affordable Housing (Quality Afforda- ble Housing ) Achieved the following: • Revise/Review Guidelines for the Lodging Tax Advisory Committee (Economic Development) • Outreach with Bremerton High School Youth Advisory Council (Public Outreach) • Strengthen Relationship with Naval Base Kitsap & PSNS/IMF (Public Outreach) 2020 Goals: • Local Streets & Sidewalks • Economic Development • Traffic Flow & Parking • Code Enforcement • Quality Affordable Housing • Kitsap Lake Water Quality • Public Outreach • Annexation Legislative Department 2020 Capital Considerations: • There are no capital considerations budgeted. 42 Executive Department General Fund The Executive Department is directed by the Mayor, who is elected by Bremerton voters each four years. The Mayor also serves as the admin- istrative head of the City government. Executive responsibilities include: administrating programs and policies established by the City Council; di- rection and coordinating departmental opera- tions; informing the Council on City affairs, problems and future needs; reviewing policies and regulations involving municipal governmen- tal management; and submittal of the City’s an- nual budget. Summary: Actual Actual Budget Budget 2017 2018 2019 2020 FTE positions 2.00 3.10 2.00 2.00 Expenditures Personnel $315,594 $277,309 $283,200 $268,500 Supplies, services & taxes 92,093 56,163 75,618 74,022 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Executive $407,687 $333,472 $358,818 $342,522 General Fund - Executive 43 2020 Budget Highlights: The Administration has incorporated the follow- ing programs in the 2020 Budget: • Continue B&O Tax Exemption increasing from $200,000 to $220,000 • Provided funding for Weatherization and Af- fordable Housing Funding ($100,000 each) • Support for Asset Manager Program • Provided Funding for Building and Develop- ment Permit Activity and Process Efficiencies • Provided Funding for Streets and Sidewalks Program • Incorporated the following staff adjustments: • Added 3 EMT/Fire Fighter positions • Added 2 Engineering positions • Added 2 Water/Stormwater employees • Added 1 Public Works Asset Manager • Added 1 City Planning Manager • Increased Parks Seasonal and Extra Help by .52 FTE 2019 Accomplishments: • Implemented Wheaton Way/HWY 303 Corridor Study; East Side Employment Center/Harrison Hospital Market Analysis EIS; and Charleston Business/Community District Study • Completed Rental Assistance Program and Weatherization Pilot Program • Implemented Kitsap Lake Study on Vegetation Management and Toxic Algae Control • Approved First Project Utilizing Opportunity Zone Designation • Completed Art Initiatives Projects • Improved City’s Bond Rating and Refinanced LTGO Bonds to Lower Interest Rate • Completed First Full Year of Proactive Code Enforcement • Issued Permits for Nearly $78 million in Resi- dential/Commercial Projects with Another $54 million Expected to be Issued by End of 2019 • Began Implementation of Parking Study Rec- ommendations • Completed Location of New Primary Healthcare Clinic on Kitsap Way • Secured Legislative Funding for Warren Ave Bridge Improvements, Warren Ave Playfield, Pendergast Regional Park, Kitsap Lake; and Design for Quincy Square 2020 Goals: • Begin Design/Improvements to the Following parks: • Pendergast, Warren Ave Playfield, Kitsap Lake Park • Implement Public Safety Improvements: • Warren Ave Bridge Pedestrian/Bicycle Design improvements • Secure Funding for Traffic and Parking Study in Partnership with Navy • Open New Primary Clinic and Begin Develop- ment of Urgent and Prompt Care • Work on Pendleton Place • Implement Workforce Diversity Plan and Up- dated Equal Employment Opportunity Pro- gram • Continue Streets and Sidewalks Program • Implement Second Year of Rental Assistance/ Eviction Prevention and Weatherization Pro- grams • Complete Design of Quincy Square • Complete Callow/Charleston District Property Assessment and Vision Planning Funded by the EPA Brownfields Grant Executive Department 2020 Capital Considerations: The following capital projects are incorporated in the 2020 budget: • Warren Ave Bridge Pedestrian/Bicycle Design Improvements • Warren Ave Park Renovations • Design of Roundabout at Manette Bridge and Washington Ave. Future capital improvements include: • Quincy Square • Pendergast Regional Park Fields • Kitsap Lake Park and Facilities Improvements Parking Enforcement Technology (LPR-License Plate Reader 44 Financial Services General Fund Summary: The Department of Financial Services is com- prised of the Finance Division, Bremerton Kitsap Area Television (BKAT), Parking and Infor- mation Technology. The Finance Division provides service support for both external users and internal users by providing information to facilitate the decision- making process in the areas of budgeting, ac- counting, reporting, treasury management, reve- nue collection and payment services in the areas of payroll and accounts payable. BKAT activity is presented in the Special Reve- nue Funds. Information Technology is presented in under Internal Service Funds. Actual Actual Budget Budget 2017 2018 2019 2020 FTE positions 12.00 11.40 10.00 10.00 Expenditures Personnel $1,183,814 $1,192,515 $1,255,200 $1,251,300 Supplies, services & taxes 330,881 348,564 306,640 324,465 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Financial Services $1,514,695 $1,541,079 $1,561,840 $1,575,765 General Fund - Financial Services 45 Financial Services 2020 Budget Highlights: • The 2020 budget includes a proposed upgrade of an Office Assistant II to and Office Assistant Senior position, $2,000. • The Financial Services Department provides City-wide support services and is responsible for budget, accounting, reporting, treasury man- agement, revenue collection, accounts payable and payroll. 2019 Accomplishments: • Received 5th consecutive audit with no findings • City refinanced its 2010 LTGO and 2010 LTGO (B) bonds that netted $1 million in savings to the City over the remaining 16 years outstand- ing on the debt. • The City’s Bond Rating was upgraded in Au- gust to AA2 from AA1 (Moody’s Rating Agen- cy) • Financial Services successfully integrated the Utility Billing Department into Finance from Public Works 2020 Goals: • Beginning phases of updated Budget Document to meet Governmental Finance Officer’s Asso- ciation (GFOA) certification standards. • Review Financial policies to ensure they are in- line with best practices nation wide • Develop processes to successfully move to a monthly utility billing cycle • Upgrade the ERP (Finance System) to the cloud based platform • Oversee the Install of FlexNet (remote utility meter read) system that allows for real time meter reads that will focus efforts on real time leak detection and gained efficiencies in current processes. 2020 Capital Considerations: • There are no capital considerations for 2020. 46 Legal Services General Fund Summary: The Legal Department is comprised of the City Attorney’s Office, City Prosecution City Clerk and Risk Management. Human Resources is al- so under the oversight of the Legal Department and is represented under its own department within the General Fund. The City Attorney is the legal advisor of the City and represents the City in all legal matters in- volving the City including, but not limited to: the prosecution of all criminal violations of the Bremerton Municipal Code, the limitation and reduction of liability exposures, and provides legal advice to the Mayor, City Council, and all City staff. The City Clerk Division is responsible for offi- cial City records, public information disclosure, records and contract management, and serves as City Council Liaison. This division also serves as the Secretary of the City’s LEOFF pension boards. The staffing costs of Risk Management are in- cluded in the legal department budget with a transfer from the Risk Management Fund budget to offset those costs. The Risk Management pro- gram is presented in the Internal Service Funds section of this document. Actual Actual Budget Budget 2017 2018 2019 2020 FTE positions 8.20 8.50 10.40 10.53 Expenditures Personnel $1,014,763 $1,078,125 $1,292,900 $1,380,900 Supplies, services & taxes 112,204 104,448 247,078 216,219 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Legal Department $1,126,967 $1,182,573 $1,539,978 $1,597,119 General Fund - Legal Department 47 2020 Budget Highlights: • Provide and administer all legal services on behalf of the City. • Provide legal support and guidance on City actions and general policy development considerations of City Officials. 2020 Capital Considerations: • The City Attorney’s Office does not have capital funds budgeted for 2020. 2019 Accomplishments: • Provided professional, accessible legal representation to City Council, the Mayor, City departments, and staff. • Drafted new and updated current provisions of the Bremerton Municipal Code. • Efficiently, professionally and successfully represented the City in all phases of litigation. • Prosecution Division (January—September 2019)  Processed 1545 gross misdemeanor and misdemeanor criminal cases.  Charged 1134 criminal cases.  Conducted 7870 criminal hearings.  Conducted 4 criminal trials.  Conducted 2 administrative appeals. • Civil Division (January—September 2019)  Resolved 2 drug forfeiture cases.  Conducted 3 administrative appeals.  Resolved 1 civil lawsuit.  Prevailed on 2 civil lawsuits.  There were no civil jury trials and no civil judgments. 2020 Goals: • Continue to review and update the Bremerton Municipal Code. • Continue to provide professional, accessible legal representation to City Council, the Mayor, City departments and staff. • Efficiently, professionally and successfully represent the City in all phases of litigation including civil defense and criminal prosecu- tion. • Continue enhanced code enforcement program for abandoned properties. • Continue to facilitate partnerships with social services. • Provide ongoing legal updates and training to police officers. Legal Services 48 Legal Services—City Clerk Division 2020 Budget Highlights: • Implementation of a public records request management system. 2020 Capital Considerations: • There are no capital considerations for 2020. 2019 Accomplishments: • Purchase of a public records program that follows the State’s mandates for tracking public records requests, increases customer service by improving response times, and limits potential liability to the City. • Coordinated outside training by the State’s Attorney General’s Office regarding the Public Records Act and invited several stakeholders within the City. 2020 Goals: • Review record management policies and update procedures. • Update City’s Public Records Act Policy and organize ongoing staff training on the Public Records Act. • Implement the public records request management system. 49 Human Resources General Fund Summary: Human Resources is responsible for providing support to employees and management by per- forming the centralized functions of recruitment, selection, orientation, benefits enrollment and administration, development and training, and labor and employee relations, including contract negotiations and administration. Additionally, they also serve as a resource in assisting adminis- trative and managerial personnel in managing, motivating, and disciplining employees effec- tively, and assuring compliance with all legal requirements such as the Civil Service Code through the Civil Service Officer and Civil Ser- vice Commission, Bremerton Municipal Code, RCW, Equal Employment Opportunity, Fair La- bor Standards, ADA, FMLA, and Collective Bar- gaining Laws. Actual Actual Budget Budget 2017 2018 2019 2020 FTE positions 3.00 3.20 4.00 4.00 Expenditures Personnel $344,050 $375,587 $486,800 $503,300 Supplies, services & taxes 143,895 142,227 199,821 217,883 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Human Resources $487,945 $517,814 $686,621 $721,183 General Fund - Human Resources 50 Human Resources 2020 Budget Highlights: • Funded Employee Wellness Program. 2020 Capital Considerations: • There are no capital items budgeted for 2020. 2019 Accomplishments: • Earned the Association of Washington Cities Well City Award which will save the City 2% on medical insurance premiums purchased through the Association in 2020. • Provided support to employees and management by performing the centralized functions of re- cruitment, employee selection, benefits enroll- ment and administration and employee training. • Successfully negotiated Collective Bargaining agreements with the Teamsters Local 589 and International Association of Firefighters. • Assisted management personnel with managing and motivating employees effectively, and assur- ing compliance with all legal requirements such as the Civil Service Rules, RCW, Equal Employ- ment Opportunity Commission, Fair Labor Standards Act, Americans with Disabilities Act, Family Medical Leave Act, etc. • Ran forty-four recruitments, processed 1,417 applications, processed fifty-one new hires and forty-eight employee separations as of Septem- ber 30th. • Provided Supervisory Training, Sexual Harassment and Ethics training through our Litmos on-line training system. 2020 Goals: • Complete Workforce Diversity and Inclusion Plan. • Continue to provide our internal and external customers with consistent, timely guidance and direction, ensuring the City’s compliance with policies, labor agreements and employment laws. • Work on achieving the 2021 AWC Well City Award. 51 Community Development General Fund Summary: The Community Development Department is responsible for leading city-wide and neighbor- hood planning for growth and development, con- ducting environmental planning, administering land use and environmental codes, performing plan review and inspections, providing public information on community plans and develop- ment rules, pursuing annexations consistent with growth plans, insuring compliance with land use, building and nuisance codes, supporting urban design initiatives and project reviews, providing program administration for the Community De- velopment Block Grant (CDBG) and HOME program activities. The department also provides administrative and technical support to the City’s contract Hearing Examiner, and council appoint- ed Planning Commission and Design Review Board. Actual Actual Budget Budget 2017 2018 2019 2020 FTE positions 12.00 15.00 15.00 16.00 Expenditures Personnel $1,177,634 $1,501,925 $1,678,300 $1,864,900 Supplies, services & taxes 332,645 317,184 623,242 853,639 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 41,910 56,931 75,000 82,500 Total Community Development $1,552,189 $1,876,040 $2,376,542 $2,801,039 General Fund - Community Development 52 2020 Budget Highlights: • Staff will continue to protect public safety through permit review and inspection. • Continue to support the City’s economic revi- talization by efficient and timely processing of permits. • Staff will continue to ensure the City’s compli- ance with state mandates for building, land use, and environmental protection regulations. • The long-range-planning division will continue to ensure that the City’s development regula- tions are consistent with State and Federal Laws. An additional FTE is being added to the department to address increased requirements for local planning. • Continuing work with IT for licensing software transition and implementation of the File Local online forum for Tax & License. 2020 Capital Considerations: • There are no capital considerations. 2019 Accomplishments: • Issued new development permits that support Bremerton’s revitalization. • As of October 1, 2019 we have approved per- mits with construction valued at nearly $78 mil- lion, and there is more than $54 million of con- struction in the current permit queue. We antic- ipate 2019 permit activity to exceed all prior year’s records. • Continuing work on the 3-year EPA Brown- fields Community-Wide Assessment Grant fo- cused primarily around Callow Avenue. • Obtained grant funding from Washington State Department of Ecology for the City’s required Shoreline Master Program update, and was granted an extension of the update to 2021 • Began work on a market study, subarea plan, and Planned Action EIS for the Eastside Em- ployment Center (area around Harrison Hospi- tal). • Began implementation of FileLocal, an online system for business licenses. 2020 Goals: • Continue to support the creation of new housing units and other revitalization projects. • Complete the planning and assessment work funded by the EPA Brownfields grant in the Callow area • Complete the East Side Employment Center plans as funded by the State. • Begin work on the update of the Shoreline Mas- ter Program, due in 2021. • Continue work with IT for the update of the City’s tax and license software. Community Development (Building, Planning and Tax and Licensing) 53 Municipal Court General Fund Summary: The Municipal Court is a court of limited juris- diction for the City hearing cases involving al- leged violations of City ordinances and State misdemeanor statutes, traffic, parking infrac- tions, photo enforcement infractions, requests for orders of protection, restitution hearings and hearing examiner appeals. The department is di- rected by the Judge who is elected by the citizens of Bremerton and serves a four year term. Actual Actual Budget Budget 2017 2018 2019 2020 FTE positions 8.38 8.38 8.00 8.00 Expenditures Personnel $852,751 $899,494 $939,396 $971,500 Supplies, services & taxes 503,667 508,282 546,943 527,308 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Municipal Court $1,356,418 $1,407,776 $1,486,339 $1,498,808 General Fund - Municipal Court 54 Municipal Court 2020 Budget Highlights: • The Court will continue to work on converting our files into Laserfiche. • Our budget does not include any new programs or initiatives at this time. 2020 Capital Considerations: • There are no capital considerations planned for 2020. 2019 Accomplishments: • Continued Award of Grants Administrative Office of the Courts Interpreter Funding $3,358.00 • We have been able to scan a majority of our criminal files into Laserfiche • We changed our collection agency in September. We anticipate seeing an increase in collection of court fines. 2020 Goals: • Finish scanning any remaining criminal files into Laserfiche. • Create a path and process for administrative records in Laserfiche. • As time allows, the court staff will continue to look for more efficiencies in all of our process- es. 55 City Auditor General Fund Summary: The City Auditor’s Office conducts financial, compliance and performance audits to assure cit- izens, elected Cit y Officials and management that the City is utilizing resources in an effective and efficient manner. The City Charter requires the City to have an auditor function and audit committee. Actual Actual Budget Budget 2017 2018 2019 2020 FTE positions 0.60 0.60 0.60 0.60 Expenditures Personnel $72,965 $76,585 $81,300 $85,100 Supplies, services & taxes 4,422 5,304 8,085 8,078 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 City Auditor Total $77,387 $81,889 $89,385 $93,178 General Fund - City Auditor 56 City Auditor 2020 Budget Highlights: • The Work Plan for the coming year includes: • Lease History of other City-owned property • Will perform other projects as requested by Audit Committee, Council, and/or Directors. • 2020 Budget is materially consistent with the prior year. 2020 Capital Considerations: • There are no capital considerations. 2015 Accomplishments: •Completed Reports: • Xx • Xx • Xx • Xx • • Consistent with security best practices, hired consultant Moss Adams, LLP to per- form penetration testing of the IT system to identify weaknesses before they are ex- ploited by attackers. 2020 Goals: • Develop Work Plan based on Mayor and Council Goals and Priorities • Continue 3rd Party Lease Review • YMCA Pool • Eastpark Land used by Ice Arena • Forest Ridge Park Meeting Hall • Follow-up on an State Auditor Recommendations • Cash Counts and Inventory observations, time permitting 2019 Accomplishments: • Completed Projects: Lodging Tax Process Review In conjunction with City Council Goal under Economic Development, “Review/Revise Guide- lines for the Lodging Tax Advisory Committee” Elandan Gardens Lease History Review Included in the Audit Work Plan as part of on- going 3rd Party Lease Reviews Gold Mountain Golf Club Review Included in the 2019 Audit Work Plan to assist Administration & Council in the decision making process prior to contract expiration • Ongoing & Projects In Progress: Cash Counts 57 Law Enforcement General Fund Summary: The Police Department is responsible for the maintenance of public order, responding to inci- dents of criminal activity, traffic control, crimi- nal investigations, crime prevention, Homeland Security issues and other related public services. The Chief of Police and all Officers under his direction are tasked with enforcement of all Fed- eral Laws, Washington State Laws and City Or- dinances within the boundaries of the City. The department is comprised of the following units: • Administration • Investigations • Patrol • Special Operations Group • Property & evidence • Community resources • Traffic unit • Off Duty-contracted • Home detention • Central dispatch services Actual Actual Budget Budget 2017 2018 2019 2020 FTE positions 72.76 73.26 73.26 73.26 Expenditures Personnel $8,689,648 $9,012,852 $10,121,200 $10,654,400 Supplies, services & taxes 1,491,376 1,971,115 1,704,452 1,745,289 Capital expenditures 0 28,149 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Law Enforcement $10,181,024 $11,012,116 $11,825,652 $12,399,689 General Fund - Law Enforcement 58 2020 Budget Highlights: • State grant award of approximately $20,000 grant for sex offender monitoring. • Vest grant $6,500 matching grant. • Continued grant funding for Community Re- source Officer, $20,000. 2020 Capital Considerations: • The Police Department does not have any new capital funds budgeted in 2020. 2019 Accomplishments: • Filled 8 vacancies. • Used Bike patrols, in conjunction with Patrol and SOG as well as the Navigator program to improve all business core areas of Bremerton. • Instituted drone program to assist patrol, investigations, traffic, and public works • Launched Safe Place initiative • Massage ordinance • Net Nanny—19 arrests • Hired two Records Specialists • Hired 1 Evidence Technician • K9 One new tracking team, one new narcotics team. 2020 Goals: • Intelligence Led Policing • Upgrades to BPD range to include a classroom and turning target system. • Upgrade video security cameras • Move to digital storage of photo and video evidence. Law Enforcement 59 Fire/Emergency Medical Services General Fund Summary: The Fire Department is responsible for protecting the citizens from the adverse effects of fires, medical emergencies, hazardous material inci- dents, and man-made or natural disasters. The department is comprised of the following divisions: • Administration • Fire Suppression • Fire Prevention and Investigation • Rescue & Emergency Aid • Training • Facilities • ALS Billing Services • Central Dispatch Services Actual Actual Budget Budget 2017 2018 2019 2020 FTE positions 59.00 60.00 63.00 66.00 Expenditures Personnel $8,382,627 $8,798,934 $9,471,200 $10,494,023 Supplies, services & taxes 1,013,356 1,100,867 1,185,919 1,861,746 Capital expenditures 0 156,493 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Fire/Emergency Medical $9,395,983 $10,056,294 $10,657,119 $12,355,769 General Fund - Fire/Emergency Medical Services 60 Fire Department 2020 Capital Considerations: • The budget includes funding for the following ERR purchases: • A new 4 wheel drive paramedic unit. This will replace a 2008 paramedic unit. • Purchase a new 4 wheel drive type 6 fire engine. This vehicle will give the fire department greater response capability to wildland fires. • These Capital Considerations will be funded by a 2017 retroactive payment from GEMT. 2014 Accomplishments: • As of August 23, 2014 the Fire Department responded to 4638 requests for emergency assis- tance, compared to 4279 for 2013. This represents an 8.4% increase in call for service. • There were no fire fatalities as of this date. The last fire fatality was on December 24, 2013 and before that April 1, 2012. • As of August 23, the total fire loss was $825,270 from 16 incidents compared to $260,010 for 2013. • The Fire Marshal’s Office has completed only 4.32% of commercial fire inspections compared to 45% for 2013. This is due to the loss of one FTE and providing shift coverage. On August 5th the EMS levy was renewed again for the 6th time since 1979. The EMS levy passed at 75% for, we thank our citizens for their continued support. 2020 Goals: • The Fire Department’s primary goal is to fill the Assistant Chief position, along with moving the Medical Officer and Training Lieutenant back to a forty hour work week. • The Fire Department will seek alternative funding sources to assist with hiring of additional staffing to help with the ever increasing call volume and longer ALS transport times to Silverdale. • Partner with Peninsula Health Care to better respond to the Opioid Crisis. • Update the City of Bremerton's Emergency Operations Plan and host a city wide disaster exercise. 2020 Budget Highlights: • Using additional funds from the EMS Levy to hire one FF/EMT one new FF/Paramedic and one Lieutenant. • The budget includes required training and certifi- cations for new and existing employees. • Provide plan review and construction inspections. • Replace 3 AED’s and add 7 new AED’s to day- staff cars. This will allow for a rapid response to cardiac arrest with the extend transport when Harrison Hospital opens in Silverdale. 2019 Accomplishments: • The fire marshal’s office has complete 99% of the life safety inspections for the year. • All fire department operators have been trained on the new ladder truck and on Marine 20. • New Ladder One and Marine 20 have been place into service. • All bond projects are complete with the excep- tion of the station remodels which are in pro- gress. • Increased staffing on Ladder One from 2 to 3. • Update the Kitsap County Emergency Management Plan • Completed promotional process for apparatus operator and lieutenant. • Completed labor negotiations • Instituted a new Fire and EMS reporting system • Complete the Washington State Survey and Rating Bureau audit. 61 Police and Fire Pension General Fund Summary: The Police and Fire Pension budget accounts for pension payments for firefighters and law en- forcement officers who were hired under the Law Enforcement Officers & Firefighters (LEOFF 1) Retirement System and prior retire- ment acts. Program expenditures include medi- cal premiums, pension and disability payments for firefighters and law enforcement officers hired prior to October 1, 1977 and who are vest- ed in the system. These payments are mandated by the state, so are not subject to the City’s dis- cretion. Actual Actual Budget Budget 2017 2018 2019 2020 Expenditures Personnel $1,295,999 $1,335,851 $1,350,000 $1,402,300 Supplies, services & taxes 350,966 322,549 347,700 342,000 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Fire/Emergency Medical $1,646,965 $1,658,400 $1,697,700 $1,744,300 General Fund - Police & Fire Pension 62 Police and Fire Pension 2020 Goals: • Maintain level of services provided to LEOFF 1 Retirees. • Continue communication with members about VA benefits and who is eligible. • Goals for the Pension Budget are related to creat- ing efficiencies and cost savings. The LEOFF 1 Pension Program is legislatively mandated as a service provided on to a specific group of Police and Fire retirees. 2020 Budget Highlights: • Budget supports LEOFF 1 medical premiums, pension and disability payments. • Total budgeted expenditures for 2020 are set at $1,744,300. 2020 Capital Considerations: • There are no capital considerations budgeted in 2020. 2019 Accomplishments: • The City Clerk continues to act as the Board Secretary for the Pension Board. • January through September 2019, processed 50 claims for Police and 99 claims for Fire LEOFF 1 recipients. 63 General Facilities General Fund Summary: General facilities staffing is responsible for the upkeep and maintenance of all City buildings and grounds, other than those in the Parks and Recreation Department. In addition, this divi- sion is responsible for Utility (water, sewer, storm) inventory, which includes ordering and receiving equipment and supplies for the Depart- ment of Public Works & Utilities. They are also responsible for the repair of small miscellaneous equipment, which includes pumps, generators, and saws. Actual Actual Budget Budget 2017 2018 2019 2020 Expenditures Personnel $440,916 $503,628 $484,700 $499,200 Supplies, services & taxes 877,544 980,094 1,177,921 929,258 Capital expenditures 114,431 173,040 180,000 260,000 Debt service 0 0 0 0 Transfers 0 0 0 0 Total General Facilities $1,432,891 $1,656,762 $1,842,621 $1,688,458 General Fund - Facilities 64 General Facilities 2020 Budget Highlights: • Provide facility maintenance support for build- ing systems, landscaping and other general fund facilities (not parks.) Work is varied and in- cludes performing maintenance and some con- structed improvements. • Coordinate and manage contracts for a variety of services including custodial, elevators, fire suppression, HVAC, pest control, security, larg- er scale capital improvements, etc. • Standardize security improvements and access control at city facilities. • HVAC and comfort control measures and im- provements at city facilities. To improve opera- tion efficiency and effectiveness. 2019 Accomplishments: • Equipment services building enclosure projects. • City parking lot #95 asphalt re-surface and improvements. • Bullet resistant glass and panels installed to “at risk” public use counters at Norm Dicks Government Center. • New hire of Service Specialist position. • Naval Museum gift shop/commons area HVAC system installation. • Remodel of Police Detectives offices. • Carillon Bells system upgrades. • Provided continuing electrical support to other departments/divisions. • Repaired/replaced damaged street lights in a timely manner. 2020 Goals: • Zero lost-time accidents. • Facility security improvements and access con- trol at city facilities. • Fire Station #2 and #3 dormitory remodels. • HVAC system installation at Library building basement level. • Design and planning of the Kitsap Conference Center facility exterior refresh. • Dehumidification and climate control system at the Naval Museum. • City parking lot #95 lighting project. • Kitsap Conference Center/Harborside facility signage improvements and replacements. • The large majority of the electricians workload is supporting other departments/divisions elec- trical needs. Continue to prioritize and complete these projects in a timely manner. 2020 Capital Considerations: • Naval Museum dehumidification climate control project—US Navy funds. • Complete the Fire Station #2 and #3 dormitory remodel projects—Funded in Fire Public safety Bond Fund 65 Parks and Recreation General Fund Summary: The Parks and Recreation Department provides safe and attractive parks, facilities and programs for the enjoyment of Bremerton’s citizens and visitors. The Department operates and maintains the Sheridan Park Community Center, Bremer- ton Senior Center and Ivy Green Cemetery. The Department maintains 335 acres of park land including 31 parks and beautification areas locat- ed throughout the City. A broad menu of recrea- tional programs and activities for a variety of ag- es and interests are offered with many recovering a portion or all of the incremental costs to pro- vide these services. Actual Actual Budget Budget 2017 2018 2019 2020 FTE positions 23.45 24.57 24.47 24.99 Expenditures Personnel $1,834,394 $1,945,794 $2,276,781 $2,274,700 Supplies, services & taxes 771,412 862,136 815,501 801,664 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 85,000 0 34,500 Total General Parks $2,605,806 $2,892,930 $3,092,282 $3,110,864 General Fund - Parks and Recreation 66 General Parks Department 2020 Budget Highlights: • Maintains current service levels with no signifi- cant increase in base supplies and services budget • Proposed budget includes additional Part Time and Seasonal hours to cover additional resource needs 2020 Capital Considerations: • Listed under Parks Capital Construction Fund 2019 Accomplishments: • Hosted:  Over 440 Park & Shelter Rentals  Over 60 Facility Rentals  Over 45 Athletic Field Rentals • Supported multiple large scale special events such as Bridge Blast, Blackberry Festival and various community events • Expanded Pickleball program offerings • Offered free Summer Playground and lunch pro- gram at Blueberry, Kiwanis and Manette Parks • Provided increased full time presence at Ever- green, Lions and Pendergast locations • Additional seasonal staff hours provided to sup- port extended park hours and improve security • Continued improvements to park security light- ing and sight lines through removal of vegetation • Addressed encampments in parks • Completed Urban Forest Management Plan • Addressed Hazardous Trees at Kiwanis and Ev- ergreen Parks • Developed GIS layers for trees and flower bas- kets • Completed update of Parks, Recreation and Open Space Comprehensive Plan 2020 Goals: • Develop a comprehensive maintenance plan to include a priorities list of projects and budget • Develop a security and surveillance plan for park facilities • Review of current equipment inventory and needs and confirm Equipment Rental Reserve fund support • Continue development and implementation of GIS layers for parks, cemetery and facilities • Evaluate staffing needs required to support “downtown” and implement changes to improve maintenance • Evaluate community recreation needs and develop implementation strategies for requested programs • Continue to support Kitsap Lake Water Quality Improvement project • Zero time-loss accidents 67 Engineering General Fund Summary: Engineering manages comprehensive planning, design and construction of City infrastructure; traffic engineering; development project review and permitting; provides engineering services to all City departments; obtains grant and low inter- est loan funding from Federal and State sources; and assists in regional transportation coordina- tion. Actual Actual Budget Budget 2017 2018 2019 2020 FTE positions 16.47 18.47 18.69 20.69 Expenditures Personnel $1,828,824 $2,010,366 $2,328,300 $2,555,000 Supplies, services & taxes 390,909 305,758 351,880 348,912 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Engineering $2,219,733 $2,316,124 $2,680,180 $2,903,912 General Fund - Engineering 68 General Fund Engineering 2020 Budget Highlights: • Pursue grants and loans for utility and street projects. • Provide capital project design and construction management services for utilities and streets projects. • Issue permits for utility services and R-O-W improvements. • Review and approve land use and building permits. • Inspect all developer installed improvements. • Respond to citizen complaints. • Provide GIS mapping updates to utility and street systems maps. • Provide records management, scanning and ar- chiving services for construction documents. • Provide support for Asset Management program implementation. • Adds two FTEs for capital project delivery and storm water system modeling. 2020 Capital Considerations: • There are no capital considerations budgeted for 2020. 2020 Goals: • Improve development application and review processes to ensure efficient review and approval. • Improve development inspection scheduling process. • Cross train staff to allow better coverage for development inspection. • Identify and prioritize funding opportunities for utilities and transportation projects. • Complete engineering workload analysis and implement recommendations. • Negotiate agreement with Department of Natural Resources to allow beach surface restoration in lieu of beach main removal. • Deliver street and utility capital projects. • Implement Asset Management Program with other PW divisions. • Incorporate Storm water capital project delivery. • Finalize Pavement Management Plan. • Implement Storm water capital project delivery in Engineering Department. 2019 Accomplishments: • Issued 288 permits for water and wastewater service. $3.2M in revenue generated. • Issued 277 R-O-W permits for roadway construction and frontage improvements. • Provided inspection for 5 large construction plats totaling 540 new lots. • Responded to 121 customer service requests. • Completed an audit of the PSE/City lighting system and identified 238 lights that are not in inventory. • Started utility asset inventory for water and wastewater assets. • Renewal of PSE Franchise agreement. • Conducted engineering workload evaluation. 69 Non-Departmental General Fund Summary: The General Fund Non-Departmental budget ac- counts for activities of a general nature not asso- ciated with a specific service function or depart- ment. Various activities include: • Payment to Kitsap County Auditor’s Office for voter registration and election services. • Contracts with Kitsap County Emergency Management Services for the delivery of a comprehensive, all-hazards emergency man- agement program. • Payment for participation in professional as- sociations, including the Puget Sound Re- gional Council, Association of Washington Cities and Kitsap Regional Coordinating Council. • Local governments are legally responsible for expending at least 2% of collected liquor excise taxes and profits for alcoholism pro- grams. The non-departmental budget in- cludes this transfer to the County Health to fulfill this obligation. • Contracts with the Bremerton-Kitsap County Health District for certain public health sup- port and services. • Funding for the enforcement of the “Clean Air Act” through the Puget Sound Clean Air Agency. • Photo Enforcement contract costs. • Care and custody of prisoner costs. • Contributions to ER&R Fund for equipment and vehicle replacements. • Costs of postage on City mailings where not directly covered by fund or Department budgets. • Contracts with the Humane Society for ani- mal control services. • Transfers of monies to financially support the following funds: • Street Fund • Contingency Reserve Fund • Affordable Housing Capital Fund • Conference Center • Residential Street Fund • Information Technology Fund—set-a -side Actual Actual Budget Budget 2017 2018 2019 2020 Expenditures Personnel $0 $0 $155,000 $0 Supplies, services & taxes 2,830,235 3,043,767 3,565,096 3,476,430 Capital expenditures 506,650 0 0 0 Debt service 0 0 0 0 Transfers 1,624,661 1,445,974 1,417,179 1,364,100 Total Non-Departmental $4,961,546 $4,489,741 $5,137,275 $4,840,530 General Fund - Non-Departmental 70 Non-Departmental (Cont’d) General Fund Amended Adopted 2019 2020 BUDGET BUDGET Election Services 50,000$ 70,000 Other Miscellaneous Personnel Cost - Contract Settlements 155,000 0 Office & Operating Supplies 2,000 2,000 Professional Services - KEDA 20,000 20,000 Professional Services - KADA 10,000 10,000 Professional Services - State Lobbyist 54,000 54,000 Postage 30,000 33,000 Equipment Rental (postage machine)7,800 7,800 Equipment - ER&R Reserve Contribution 500,000 520,267 Interfund Insurance 419,662 334,831 Miscellaneous 10,000 10,000 Foot Ferry Service (Sundays)8,000 7,500 Intergovernmental Service Association of Washington Cities 30,148 31,306 Puget Sound Regional Council 10,940 11,467 Kitsap Regional Coordinating Council 26,367 27,420 Bremerton Housing Authority (Affordable Housing Program)100,000 100,000 Photo Enforcement Professional Services 432,000 432,000 Electronic Monitoring & Medical 130,000 60,000 Care and Custody of Prisoners 1,302,000 1,308,690 Emergency Services 65,000 65,000 Puget Sound Clean Air Agency 23,439 24,155 Animal Control Contract 218,200 222,608 Bremerton-Kitsap County Health District 55,840 62,496 Bremerton-Kitsap County Health District (Security)30,000 30,000 Alcoholism 29,700 31,890 Transfer to Street Fund 972,100 825,000 Transfer to Residential Street Fund 0 28,400 Transfer to Contingency Reserve 28,975 135,700 Transfer to Conference Center 65,000 75,000 Transfer to Affordable Housing Fund (Weatherization Program)101,104 100,000 Transfer to Information Technology Fund 250,000 200,000 Total Non-Departmental Budget $ 5,137,275 $ 4,840,530 BUDGET DETAIL 71 Non-Departmental 2020 Budget Highlights: The Non-Departmental budget accounts for items that are general in nature and are not associated with a specific service function or department. • A $100,000 transfer-out to the Affordable Hous- ing Fund for weatherization/minor home improve- ments. • Funding of $100,000 is budgeted for a rental as- sistance program through the Bremerton Housing Authority. • Continued support for economic development with KEDA and KADA. • Appropriations for care and custody of prisoners, including incarceration and electronic home moni- toring is budgeted at $1,368,690. • Funding to support Street Operations, $825,000 • A $135,700 transfer-out to the Contingency Re- serve Fund. • General Fund ERR contributions for future vehi- cle and equipment replacements, $500,267. • A $200,000 transfer-out to Information Technolo- gy as a set-a-side for future ILEADS replacement software. 2020 Capital Considerations: • There are no capital considerations budgeted in 2020. 2019 Accomplishments: • Care and custody cost, including medical and electronic home monitoring is projected to be at or below budget. • Funding established for Affordable Housing and Weatherization. • Committed first set-a-side funding for future ILEADS software replacement, $250,000. • An additional $97,100 was transferred into the Street Fund to support city-wide snow and ice removal. • A transfer-out to the Contingency Reserve Fund for emergency reserves continues, $28,975. 2020 Goals: • Maintain current levels of service. 72 Ending Fund Balance General Fund Summary: This account is used to indicate the estimated and actual amounts of fund balance for the General fund on a working capital basis as of the end of the year. It represents the excess of General Fund current assets over current liabilities. Actual Actual Budget Budget 2017 2018 2019 2020 Expenditures Personnel $0 $0 $0 $0 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Ending Fund Balance 9,754,376 11,194,478 9,304,461 9,012,577 Total Expenditures $9,754,376 $11,194,478 $9,304,461 $9,012,577 Original Budgeted Ending Fund Balance $4,908,051 $5,977,589 $7,795,960 $9,012,577 General Fund - Ending Fund Balance 73 74 Special revenue funds are a category of funds which account for proceeds of specific reve- nue sources—which are restricted for specific purposes and expenditures. The 2020 budget includes 12 special revenue funds. Street Fund Comprised of three main functions: Street Maintenance—streets/ sidewalk maintenance, snow/ice control, etc. Traffic Maintenance—traffic control devices including signals, street lights Funding for the street program comes from a combination of fuel taxes, parking taxes, charges to other departments and governmental agencies for services provided, and transfers from the General Fund. Contingency Reserve This fund was established to protect the City’s General Fund in the event of unforeseen and unfunded emergency requirements. By City ordinance, all proceeds from the sale of general government property is to be deposited into the Contingency Reserve Fund. Lodging Tax Fund Established for the collection and ex- penditure of lodging taxes which are to be used for stadium facilities, convention center facilities, performing arts facilities, visual arts centers, and the promotion of tourism. Parking System Used to account for the revenues and ex- penditures for the entire City’s parking facilities and lots; including the City’s 4th & Washington parking garage, Con- ference Center parking garage, Park Ave Plaza garage, Fifth and Park lot, and the Craven lots, along with all metered on- street parking in the City and all fees col- lected from parking violations. Community Development Block Grant Provides 1) administration of federal Community Development Block Grant (CDBG) and Home programs, and 2) es- tablishment and implementation of hous- ing projects using federal, state, and pri- vate funds. Abatement Revolving Fund Established as a source of funding for carrying out repair, demolition, or remov- al of conditions which are subject to abatement under the City’s building, fire, zoning, and nuisance ordinances. Police Special Projects Created to account for monies and pro- ceeds from the sale of property seized during drug investigations and forfeited pursuant to state and federal law. These restricted funds can be used for special operations/drug enforcement. Special Revenue Funds Overview Introduction: Special Revenue Funds Overview 75 Public Access Television (BKAT) Accounts for revenues and expenditures of the Public, Education, and Government (PEG) channel which provides public ac- cess television service to the citizens of Kitsap County through franchise agree- ments with local cable providers. Reve- nue sources come from a combination of PEG fees collected by the cable providers, cable franchise fees, service contract fees with other governmental entities, and a variety of charges for services for produc- tion assistance and equipment usage. Gift and Donation Fund Established for the purpose of accepting gifts and donations on behalf of all depart- ments of the City. Trial Improvement Fund In 2005 the legislature passed SB5454 for the expressed purpose of providing relief to cities who have courts of limited juris- diction, as well as district and state courts. Each city that has an elected municipal court judge that is compensated at 95% but not more than 100% of the district court judge salary will receive an annual distribution. Each city for which the state contributes to the municipal court judge’s salary is required to create a trial court im- provement account. This account must be funded in an amount equal to the state’s contribution and must be appropriated by the City Council to fund improvements to court staffing, programs, facilities, and services. One Percent for the Arts Bremerton City Council established a One Percent (1%) for the Arts Program for des- ignated city funded capital projects by Or- dinance No. 4940. The Council action es- tablished this fund to account for the pool of appropriated funds and donations that are accumulated in accordance with the ordinance. Conference Center Fund This fund was established to account for revenues and expenditures related to the operation, maintenance, security, and capi- tal improvements to the Conference Cen- ter complex. Revenues are provided by Conference Center charges for services, as well as a lodging tax allocation. Special Revenue Funds Overview 76 Actual Actual Budget Budget 2017 2018 2019 2020 FTE positions 16.34 16.34 16.96 16.96 Revenues Taxes $1,845,923 $1,503,791 $1,400,000 $1,625,000 Licenses & permits 297,797 280,084 273,000 276,000 Intergovernmental 1,358,415 1,161,559 1,655,919 1,315,200 Charges for services 1,446,014 2,052,995 1,774,312 2,018,206 Fines & forfeits 843,128 475,966 465,000 465,500 Other revenue 2,454,442 3,300,930 3,131,270 3,153,342 Debt proceeds 0 0 0 0 Total revenue 8,245,719 8,775,325 8,699,501 8,853,248 Expenditures Personnel 1,552,476 1,498,662 1,993,450 1,828,860 Supplies, services & taxes 5,253,188 5,502,638 5,952,210 6,396,739 Capital expenditures 109,560 141,957 245,000 295,000 Debt service 503,208 513,307 623,408 565,376 Transfers 325,000 1,307,319 934,413 320,000 Total expenditures 7,743,432 8,963,883 9,748,481 9,405,975 Revenues over(under) expenditures 502,287 -188,558 -1,048,980 -552,727 Beginning fund balance 4,826,511 5,328,798 5,139,745 4,987,503 Ending fund balance $5,328,798 $5,140,240 $4,090,765 $4,434,776 Fund totals - Expenditures only Street 2,812,187 3,461,177 3,317,024 3,171,052 Contingency Reserve 0 12,479 0 0 Lodging Tax 521,200 804,997 829,000 620,000 Parking System 1,568,660 1,572,642 1,913,881 2,092,615 Comm. Dev. Block Grant 664,656 537,104 840,824 481,404 Abatement 102,605 48,565 57,500 258,500 Police Special Projects 52,990 129,791 175,700 199,282 Public Access Television 386,299 376,526 557,140 488,909 Donations 16,134 6,051 22,000 15,000 Trial Improvement 28,638 22,796 26,000 25,000 One Percent for Arts 17,519 17,054 18,000 9,000 Conference Center 1,572,544 1,974,701 1,991,412 2,045,213 Total Special Revenue Funds $7,743,432 $8,963,883 $9,748,481 $9,405,975 Total Special Revenue Funds 77 Street Fund Special Revenue Fund Summary: This fund is a subdivision within the Public Works and Utilities Department and is com- prised of three divisions: Street Maintenance —streets/sidewalk maintenance, snow/ice control, etc. Traffic Maintenance—traffic control de- vices. Actual Actual Budget Budget 2017 2018 2019 2020 FTE positions 10.36 10.36 10.98 10.98 Revenues Taxes $1,200,386 $806,149 $750,000 $875,000 Licenses & permits 25 450 0 0 Intergovernmental 873,621 882,152 910,015 894,200 Charges for services 143,813 150,774 95,000 208,000 Fines & forfeits 0 0 0 0 Other revenue 861,869 912,678 994,100 839,000 Debt proceeds 0 0 0 0 Total revenue 3,079,714 2,752,203 2,749,115 2,816,200 Expenditures Personnel 1,121,288 1,076,063 1,461,350 1,280,860 Supplies, services & taxes 1,611,467 1,601,387 1,835,674 1,890,192 Capital expenditures 79,432 0 20,000 0 Debt service 0 0 0 0 Transfers & Other 0 783,727 0 0 Total expenditures 2,812,187 3,461,177 3,317,024 3,171,052 Revenues over(under) expenditures 267,527 -708,974 -567,909 -354,852 Beginning fund balance 1,217,748 1,485,275 776,300 560,835 Ending fund balance $1,485,275 $776,301 $208,391 $205,983 Street Fund 78 Street Fund 2020 Budget Highlights: • Street markings and striping city-wide. • Implement sidewalk program with Engineering. • Storm and Emergency response • General Operations and Maintenance • Purchase 3 additional Speed Feedback Signs • Program emphasis is on maintenance and preservation • Replace street signs • Major expenditure ($530K) is illumination 2020 Capital Considerations: • There are no capital items budgeted for 2020. • See Residential Street and Transportation Capital Funds. 2019 Accomplishments: • Coordinated with WSDOT to pave Naval Ave- nue, between Burwell Street and Burwell Place • Coordinated with WSDOT to upgrade signal detection at several intersections along Burwell Street, between Montgomery and Warren Ave- nues. • Coordinated with WSDOT to upgrade curb ramps along Burwell Street, from Montgomery to Warren Avenues. • Completed sidewalk improvements including relocating a signal pole at the entrance to Olym- pic College • Major response to snow event—over one full FTE of labor expended • Completed first year prioritizing maintenance work; completed all General Operations, and most Preventative Maintenance 2020 Goals: • Zero lost time accidents. • Use data from the pavement and sidewalk condi- tion assessments, finalize the 5-year pavement management plan. • Continue street marking and channelization em- phasis, focusing on application of thermoplastic material at intersections and replacement of raised pavement markings along arterial street segments. • Complete all General Operations and Preventa- tive Maintenance 79 Contingency Reserve Special Revenue Fund Summary: The Contingency Reserve fund is a special revenue fund that was established to protect the City’s General Fund in the event of un- foreseen and unfunded emergency require- ments. The target minimum fund balance to be maintained fluctuates with the City’s annu- al total assessed value. For 2020, the target amount has increased to $1,501,898. In addi- tion, all proceeds from all General Fund real property shall be deposited into this fund. Actual Actual Budget Budget 2017 2018 2019 2020 Revenues Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Transfers & Other 85,163 286,212 42,975 153,700 Debt proceeds 0 0 0 0 Total revenue 85,163 286,212 42,975 153,700 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 12,479 0 0 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 0 12,479 0 0 Revenues over(under) expenditures 85,163 273,733 42,975 153,700 Beginning fund balance 939,373 1,024,536 1,298,269 1,348,244 Ending fund balance $1,024,536 $1,298,269 $1,341,244 $1,501,944 Contingency Reserve Fund 80 Contingency Reserve 2020 Budget Highlights: • There are no expenditures budgeted in 2019. • The budget includes a $135,700 transfer-in from the General Fund to maintain the minimum re- serve fund balance. 2020 Capital Considerations: • There are no capital considerations budgeted in 2020. 2019 Accomplishments: • Continue to build reserve requirements of 37.5 cents per thousand dollars of assessed valuation of property within the City. 2020 Goals: • Maintain or exceed the minimum reserve balance of $1,501,898. 81 Lodging Tax Fund Special Revenue Fund Summary: The Lodging Tax Fund is a special revenue fund that was established for the collection and expenditure of Lodging Taxes as provid- ed under Chapter 67.28.180 RCW. These funds may be used for stadium facilities, con- vention center facilities, performing arts facil- ities, visual arts centers and the promotion of tourism. Actual Actual Budget Budget 2017 2018 2019 2020 Revenues Taxes $637,423 $697,642 $650,000 $750,000 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 2,161 7,485 4,000 6,000 Debt proceeds 0 0 0 0 Total revenue 639,584 705,127 654,000 756,000 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 366,200 459,997 479,000 370,000 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 155,000 345,000 350,000 250,000 Total expenditures 521,200 804,997 829,000 620,000 Revenues over(under) expenditures 118,384 -99,870 -175,000 136,000 Beginning fund balance 456,145 574,529 474,660 391,660 Ending fund balance $574,529 $474,659 $299,660 $527,660 Lodging Tax Fund 82 Lodging Tax Fund 2020 Capital Considerations: • There are no capital considerations budgeted 2020 Budget Highlights: 2019 Accomplishments: • Based on direction from City Council, imple- mented new criteria for the FY2020 application; and added an outreach meeting for potential ap- plicants to address concerns and answer questions about the new criteria. • Recipients of funds have improved collaboration, with a special focus on expanding downtown events and venues. • Tourism has continued to generate increasing revenue in Bremerton and Kitsap County. • Recipients of funds complied with State reporting requirements 2020 Goals: • Continue to improve the Application and over- all “Request for Proposals” process. • Continue to evaluate rating criteria and required application related materials. • Review rate of return based on recipient data. Kitsap Conference Center $250,000 Admiral Theatre 150,000 Bremerton Historic Ships 57,000 Bremerton Chamber of Commerce 43,814 WA State Science & Engineering Fair 43,343 Kitsap County Historical Society 23,343 Heavy Jeens Project 15,140 Roxy Bremerton Foundation 10,180 WayzGoose Kitsap 9,230 Kitsap Pride Network 6,000 Boomtown Productions 5,000 Valentinetti Puppet Museum 3,950 Collective Visions Gallery 3,000 Total Allocations $620,000 83 Parking System Operating Special Revenue Fund Summary: The Parking System Operating fund was es- tablished as a special revenue fund to account for the receipt of revenues and expenditures for all of the City’s parking facilities and lots comprised of City 4th & Washington parking garage, Conference Center parking garage, Park Ave Plaza garage, Fifth & Park lot and the Craven lots, all metered on-street parking in the City, and all fees collected from park- ing violations. The funds are used to pay for the contract for parking enforcement services and maintenance, management and security services for the City’s parking garages and other related costs of operating the parking system. Actual Actual Budget Budget 2017 2018 2019 2020 Revenues Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 397,096 441,925 425,000 425,500 Other revenue 1,309,301 1,436,653 1,443,000 1,598,600 Debt proceeds 0 0 0 0 Total revenue 1,706,397 1,878,578 1,868,000 2,024,100 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 895,452 887,835 1,153,973 1,379,407 Capital expenditures 0 0 65,000 110,000 Debt service 503,208 513,307 523,408 533,208 Transfers 170,000 171,500 171,500 70,000 Total expenditures 1,568,660 1,572,642 1,913,881 2,092,615 Revenues over(under) expenditures 137,737 305,936 -45,881 -68,515 Beginning fund balance 392,336 530,073 836,009 1,025,551 Ending fund balance $530,073 $836,009 $790,128 $957,036 Parking System Fund 84 Parking System 2020 Budget Highlights: • Maintenance of parking garages and lots. • Improved parking signage on-street and in the Harborside Garage. • Support of alternative transportation programs. 2020 Capital Considerations: • $110,000 Identified for the installation of ADA dedicated on-street parking stalls, on-street and digital signage, and parking meter replacements. 2019 Accomplishments: • Award and implementation of enforcement soft- ware, equipment and LPR camera contract to iParq. • Implementation of scofflaw fines have resulted in increased markings, decreased citations and increased citation revenue. • Improved communication channels included plans to strengthen our community stakeholders committee resulting in alternative transportation partnerships in 2020 and improved website and community access to information. 2020 Goals: • Increases in alternate transportation programs including incentives for the use of Public Trans- portation options. • Improvement of enforcement systems including improved parking signage through-out the City. 85 Community Development Block Grant Special Revenue Fund Summary: The City receives two types of annual funding from the US Department of Housing and Ur- ban Development (HUD): Community Development Block Grant For capital projects in the target area, weatherization, and city-wide economic development through job training pro- gram. HOME Investment Partnerships: Funds for affordable housing with an em- phasis on homeownership housing. The City also maintains a portfolio of loans made to low income homeowners at subsi- dized interest rates. Actual Actual Budget Budget 2017 2018 2019 2020 FTE positions 1.00 1.00 1.00 1.00 Revenues Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 462,517 257,366 723,904 400,000 Charges for services 8,877 49,100 45,919 45,900 Fines & forfeits 0 0 0 0 Other revenue 46,126 69,461 79,500 87,000 Debt proceeds 0 0 0 0 Total revenue 517,520 375,927 849,323 532,900 Expenditures Personnel 119,381 138,706 147,100 149,800 Supplies, services & taxes 545,275 391,306 280,811 331,604 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 7,092 412,913 0 Total expenditures 664,656 537,104 840,824 481,404 Revenues over(under) expenditures -147,136 -161,177 8,499 51,496 Beginning fund balance 350,420 203,284 41,612 58,916 Ending fund balance $203,284 $42,107 $50,111 $110,412 Community Development Block Grant Fund 86 Community Development Block 2019 Accomplishments: • City Block Grant continues to work in close partnership with Kitsap County Block Grant Program • City Block Grant Program partnered with Kitsap County Human Services, and Department of Community Development in particular: Communi- ty Development Block Grant, Homeless Housing and Affordable Housing Grant Program and DCD to fund and development an Affordable Housing Market Analysis. • Block Grant funded the following projects which serve the community’s low income population: • Job Training for Homeless Youth • ADA Accessibility Upgrades to Evergreen Rotary Park • BE$T Program, a microenterprise assistance program for low income entrepreneurs • Weatherization and Minor Home Repair • Scattered Site Housing Rehabilitation for Kitsap Mental Health owned housing units for their low income clients. • Sidewalk and curb ramp improvements to increase mobility in the target area. 2020 Capital Considerations: • The CDBG Project Review Committee has put forward for recommendations the following Capital Projects: • YWCA Emergency Shelter Improvements • Kitsap Community Resources-Weatherization and Minor Home Repair • City of Bremerton Public Works and Utilities -ADA Curb Ramp and Sidewalk Improve- ments (Contingent on 2018 Substantial Amendment) • There is one capital project awarded money in 2018 which still has an open contract: • Quincy Square 2020 Goals: • Implement expenditures of 2018 in a timely manner according to workout plan developed by CDBG Administrator and approved by HUD. • Block Grant will work in close collaboration with Kitsap County Block grant in the research, development and implementation of the new Consolidated Plan 2020 Budget Highlights: • We’ve anticipated funding to decrease slightly to $400,000. • One FT Block Grant Administrator position re- sponsible for administration of Block Grant Pro- gram as well as management of 52 housing re- habilitation/down payment assistance loans. • For 2020, the General Fund will provide a match of $82,500 to help cover administrative costs. • The City implemented a City-Wide weatheriza- tion and minor home repair program with an allocation from the Affordable Housing Capital Program. 87 Abatement Revolving Special Revenue Fund Summary: This fund was established as a source of fund- ing for carrying out repair, demolition or re- moval of conditions which are subject to abatement under the City’s building, fire, zon- ing, and nuisance ordinances. Sources of funds include all collections under abatement proceedings, fines and penalties levied by the City’s administrative hearing examiner, inter- est earnings, and periodic transfers from the General Fund. Actual Actual Budget Budget 2017 2018 2019 2020 Revenues Taxes $8,114 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 10,456 0 0 Fines & forfeits 53,950 13,779 25,000 25,000 Other revenue 1,888 9,298 500 500 Debt proceeds 0 0 0 0 Total revenue 63,952 33,533 25,500 25,500 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 102,605 48,565 57,500 258,500 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 102,605 48,565 57,500 258,500 Revenues over(under) expenditures -38,653 -15,032 -32,000 -233,000 Beginning fund balance 337,963 299,310 284,278 338,293 Ending fund balance $299,310 $284,278 $252,278 $105,293 Abatement Revolving Fund 88 Abatement Revolving 2020 Goals: • Continue to support neighborhood cleanup efforts especially through proactive enforcement. • Continued implementation of the Vacant and Abandoned Property Ordinance and the Rental Property Registration program. • Continued abatement of public nuisances and dangerous properties. 2020 Budget Highlights: • Efficiently facilitate the resolution of land use complaints. • Evaluate public nuisance and dangerous proper- ties for abatement action. • Property clean-up and abatement of nuisance properties. 2020 Capital Considerations: • There are no capital considerations budgeted in 2020. 2019 Accomplishments: • 776 complaints through the end of September • $113k collected in fines and penalties (with many thanks to Assistant City Attorney Casey Pence) • Demolished 1317 N. Lafayette • Completed receivership of 2915 – 15th Street—3 new houses under construction on the site. • Prepared and conducted 55 hearing examiner hear- ings (through October) 89 Police Special Projects Special Revenue Fund Summary: This fund was created to account for monies and proceeds from the sale of property seized during drug investigations and forfeited pur- suant to state and federal law. This fund has also been established for the purpose of accu- mulating funds for expansion and improve- ment of law enforcement services. Actual Actual Budget Budget 2017 2018 2019 2020 Revenues Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 26,785 20,262 15,000 15,000 Other revenue 55,807 14,055 3,500 3,500 Debt proceeds 0 0 0 0 Total revenue 82,592 34,317 18,500 18,500 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 52,990 82,834 115,700 119,282 Capital expenditures 0 46,957 60,000 80,000 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 52,990 129,791 175,700 199,282 Revenues over(under) expenditures 29,602 -95,474 -157,200 -180,782 Beginning fund balance 394,634 424,236 328,762 255,856 Ending fund balance $424,236 $328,762 $171,562 $75,074 Police Special Projects Fund 90 Police Special Projects 2020 Budget Highlights: • The Police Special Projects Fund contains funds that have been seized during narcotics investigations and subsequently forfeited for the City under authority of R.C.W. 69.50.505. State law places restrictions on how these seized funds may be spent. • $119,282 is budgeted to support this program. 2020 Capital Considerations: • The capital budget includes $80,000 in funding for the optional replacement of undercover vehi- cles. 2019 Accomplishments: • Funded undercover programs and drug seizure operations 2020 Goals: • Continue to operate undercover programs and drug operations with existing program revenue sources. 91 Bremerton Kitsap Access Television Special Revenue Fund Summary: BKAT is a Public, Education and Govern- ment (PEG) channel provided to the citizens of Kitsap County through franchise agree- ments with local cable providers. BKAT pro- vides PEG programming on the cable system in the City of Bremerton and Kitsap County. Additionally, BKAT provides training to the public in television production. Actual Actual Budget Budget 2017 2018 2019 2020 FTE positions 4.98 4.98 4.98 4.98 Revenues Taxes $0 $0 $0 $0 Licenses & permits 297,772 279,634 273,000 276,000 Intergovernmental 0 0 0 0 Charges for services 100,430 119,426 123,047 125,765 Fines & forfeits 0 0 0 0 Other revenue 64,092 67,110 54,600 43,200 Debt proceeds 0 0 0 0 Total revenue 462,294 466,170 450,647 444,965 Expenditures Personnel 311,807 283,893 385,000 398,200 Supplies, services & taxes 74,492 92,633 72,140 60,709 Capital expenditures 0 0 100,000 30,000 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 386,299 376,526 557,140 488,909 Revenues over(under) expenditures 75,995 89,644 -106,493 -43,944 Beginning fund balance 520,864 596,859 686,503 608,379 Ending fund balance $596,859 $686,503 $580,010 $564,435 Bremerton Kitsap Access Television 92 Bremerton Kitsap Access Television 2020 Budget Highlights: • Staffing at BKAT will remain the same with 3 FTE and 6 part time employees. • The 2020 budget is consistent with the 2019 budget. 2019 Accomplishments: • Launched YouTube channel. • Winner of ACM “Best of the Northwest” feature category. • Hosted Non-Profit Open House. • Produced “BKAT 101” community outreach video. • Expanded public hours and studio time. 2020 Goals: • Increase public participation in BKAT. • Revise the BKAT Policy Handbook. • Launch new BKAT brand. • Staff training on how to use social media effectively. 2020 Capital Considerations: • Purchasing equipment for recording and distributing podcasts. • Increase number of public edit workstations. • Replace studio microphone system. (Per FCC requirements.) • Replace field microphone systems. (Per FCC requirements.) 93 Gift and Donation Special Revenue Fund Summary: This fund was established as an expendable trust fund for the purpose of accepting gifts and donations on behalf of all departments of the City as authorized by RCW 35.21.100. This fund shall receive donations, memorials, bequests and other contributions made to the City by citizens and organizations. Actual Actual Budget Budget 2017 2018 2019 2020 Revenues Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 139 165 0 0 Fines & forfeits 0 0 0 0 Other revenue 22,263 24,845 11,200 6,100 Debt proceeds 0 0 0 0 Total revenue 22,402 25,010 11,200 6,100 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 16,134 6,051 22,000 15,000 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 16,134 6,051 22,000 15,000 Revenues over(under) expenditures 6,268 18,959 -10,800 -8,900 Beginning fund balance 60,999 67,267 86,226 90,286 Ending fund balance $67,267 $86,226 $75,426 $81,386 Gift & Donations Fund 94 Trial Improvement Fund Special Revenue Fund Summary: The Trial Improvement Fund is dedicated solely to fund improvements to the municipal court’s staffing, programs, facilities, or ser- vices. Municipalities with an elected judge who is compensated at a rate equivalent to at least ninety-five percent, but not more than one hundred percent, of a district court judge re- ceive an apportionment from the State Ad- ministrator for the Courts for court improve- ments. Actual Actual Budget Budget 2017 2018 2019 2020 Revenues Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 22,277 22,041 22,000 21,000 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 487 1,212 500 500 Debt proceeds 0 0 0 0 Total revenue 22,764 23,253 22,500 21,500 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 28,638 22,796 26,000 25,000 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 28,638 22,796 26,000 25,000 Revenues over(under) expenditures -5,874 457 -3,500 -3,500 Beginning fund balance 78,349 72,475 72,932 69,772 Ending fund balance $72,475 $72,932 $69,432 $66,272 Trial Improvement Fund 95 Trial Improvement 2020 Budget Highlights: • The budget presented for 2020 is status quo. • This fund will continue to pay for the yearly maintenance fees for the oCourt system. 2020 Capital Considerations: • No capital considerations planned for 2020. 2019 Accomplishments: • Much of 2019 was spent scanning and transferring most of our cases into Laserfiche. 2020 Goals: • The Court would like to purchase the CollectR Program. This program will assist in receipting payments from nCourt (web and phone pay- ments) as well as from our Collection agency automatically. • We anticipate on working with Laserfiche to create new workflows to automate some of our processes. • We also anticipate working with oCourt to create an online infraction scheduling system. The timing of this project will be subject to CodeSmarts schedule. 96 One Percent For Arts Special Revenue Fund Summary: One percent of the costs related to the eligible new construction of City projects (generally exclusive of utilities, equipment purchases and roadways) are dedicated to public art. The program is administered by the Arts Commission supported by the Parks Depart- ment. Actual Actual Budget Budget 2017 2018 2019 2020 Revenues Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 11,500 0 Fines & forfeits 0 0 0 0 Other revenue 5,285 7,606 3,700 11,242 Debt proceeds 0 0 0 0 Total revenue 5,285 7,606 15,200 11,242 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 17,519 17,054 18,000 9,000 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 17,519 17,054 18,000 9,000 Revenues over(under) expenditures -12,234 -9,448 -2,800 2,242 Beginning fund balance 50,945 38,711 29,263 13,468 Ending fund balance $38,711 $29,263 $26,463 $15,710 One Percent For Arts Fund 97 One Percent For Arts 2020 Capital Considerations: • No Capital Considerations 2020 Budget Highlights: • Continue Maintenance and Repair of Public Art • Select art for additional Utility Cabinet Wraps • Add three additional panels to the Washington Ave. Outdoor Gallery project • Provide support to community art organizations 2019 Accomplishments: • Continued development of Artist Registry, information on Call for Art and Sponsorships • Completed installation of six Utility Cabinet Wraps • Continued development of art library for wraps and outdoor gallery panels • Supported the 2019 Wayzgoose Festival • Supported the 2019 Juneteenth Celebration • Selected art panels for outdoor gallery and prepared then for installation 2020 Goals: • Select art and solicit sponsorships for additional Utility Cabinet Wraps • Develop plan for placement and funding for the Outdoor Gallery Wall project • Develop plan to hang existing banners • Develop Public Art collection matrix • Identify, commission, and purchase public art outside the downtown area per the Art Commission Master Plan 98 Conference Center Special Revenue Fund Summary: This special revenue fund was established to account for and fund the contracted operations of the Kitsap Conference Center at Bremerton Harborside as well as the maintenance and improvements to the Harborside facility. Actual Actual Budget Budget 2017 2018 2019 2020 Revenues Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 1,192,755 1,723,074 1,498,846 1,638,541 Fines & forfeits 365,297 0 0 0 Other revenue 0 464,315 493,695 404,000 Debt proceeds 0 0 0 0 Total revenue 1,558,052 2,187,389 1,992,541 2,042,541 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 1,542,416 1,879,701 1,891,412 1,938,045 Capital expenditures 30,128 95,000 0 75,000 Debt service 0 0 100,000 32,168 Transfers 0 0 0 0 Total expenditures 1,572,544 1,974,701 1,991,412 2,045,213 Revenues over(under) expenditures -14,492 212,688 1,129 -2,672 Beginning fund balance 26,735 12,243 224,931 226,243 Ending fund balance $12,243 $224,931 $226,060 $223,571 Conference Center & Plaza Fund 99 Conference Center 2013 Budget Highlights: 2020 Capital Considerations: • Complete a Capital Improvement plan with 0-3 year vision of property improvements needed to stay competitive. Plan that many improvements be in place to align with late 2021 or early 2022 opening of Cambria Hotel. • Addressable items with current budget will replace or refinish ballroom screens & public furnishings & artwork . • Will continue working with City once 3 year property improvement plan scope is complete. 2019 Accomplishments: • Anticipate 2019 to be another budget exceeding year. Currently projecting +$40k over plan but with current tentative pipeline may exceed this to the point of a net positive Net Operating In- come (NOI). • 96.5% Guest Feedback Score. • Sales Team’s booking pace and booking win- dow expanding into 2021-2023. • Coalition of Tourism Advisory Group for Bremerton established. • Increased new client bookings by 14% over 2018. • Updated, streamlined multi-day event bookings with local hotels, service providers, transporta- tion providers, etc. to ensure quality stay for events selecting Bremerton as conference site. 2020 Goals: • Meet 2020 budget • Minimize negative financial impact of 12.5% minimum wage increase • Achieve 97% Guest Feedback Score • Secure 25 new “first-time” clients • Maintain less than 10% Team Member (staff) turnover rate • Increase visibility of Bremerton Harborside to statewide and regional conferences working with Bremerton Chamber of Commerce’s new Visit Bremerton Website & Visitor Center, Downtown Bremerton Association, Turner Joy, Roxy, etc. • Establish regional sales initiative—using a cloud -based sales & catering system within Gold Mountain Golf Course and Kitsap Conference Center Intent is streamline access to availability of both facilities (cloud-based systems allow this) so that all sales calls we receive or make for events are booked at a City-Owned facility. 2020 Budget Highlights: • $1.63 million budget with a $61k net operating income (NOI) loss. • Kitsap Conference Center (KCC) presents budgets that align with Financial Services Direction; prudent and achievable. • Continued focus on realizing a net positive NOI. While the budget presently does not call this out, our internal KCC goal is to achieve this mark. • Continued focus on sales that bring in multi-day events; impact to not just KCC but hotels, res- taurants, small service businesses throughout entire city as discussed with most City Council members and the Mayor. • With the new minimum wage increase flow- through of revenues will be a key focus. Currently have tactics in place but will remain flexible to ensure maximizing bottom line. 100 Debt Service Funds Overview Debt service funds are a category of funds intended to demonstrate the proper funding and repayment of general obligation and the mandatory reserves associated with such debt. The budget includes four debt service funds. 2010 UTGO Refunding This fund included the repayment of bonds issued in 2010 to advance refund voter approved general obligation bonds issued in 2002. Funding for the refund- ing is provided by an annual property tax levy. Government Center LTGO The LTGO 2012 Refunding Debt Service Fund was established to account for the revenue and debt service payments asso- ciated with refunding of the City’s por- tion of the bonds used to finance the con- struction of the government center (Norm Dick’s Building). 2015 Public Safety Bond This fund was established to account for the collection of tax payments and repay- ment of bonds issued for the purpose of providing fire apparatus, life safety equipment and remodel of fire facilities. 2019 Refunding LTGO The debt service for this fund includes the refunding of the 2010 LTGO non-voter approved general obligation bonds issued to fund the construction of Park Plaza parking, the purchase and remodel of a building to house the Municipal Court and to provide matching funds for the renovation of Lions Park; as well as the refunding of the LTGO Series (B) non- voter approved general obligation bonds issued to complete the financing of Park Plaza Parking. Revenue bonds and other loans secured by utility revenues are included in the related En- terprise Funds and are not presented in this section per GAAP. Introduction Debt Service Funds Overview 101 Debt Service Funds Overview Debt management is an important component of the City’s financial management practices. Generally, debt financing is reserved for fund- ing large capital projects. The public may vote to approve bond issues for general government in an amount not to exceed 2.5% of the assessed value of all taxa- ble property within the City. Within that 2.5% limit, the City Council may approve bond is- sues in an amount not to exceed 1.5% of the City’s assessed valuation. Bremerton’s re- maining debt capacity within the 2.5% limit is estimated to be $69,888,157. The public may also vote to approve park fa- cilities and utility bond issues, each of which is also limited to 2.5% of the assessed valua- tion of taxable property within the City. Unlimited tax general obligation requires an approving vote of the people, and any election to validate such general obligation debt must have a voter turnout of at least 40 percent of those who voted in the last general election and at which 60 percent must vote favorably. The following table outlines the City’s statu- tory debt capacity as of September 30, 2019. General Obligation Debt: Voted general obligation bonds outstanding 9,435,000 Non-voted general obligation bonds outstanding (councilmanic)21,480,000 General obligation debt balance $30,915,000 Revenue Bonds and Loans: Revenue bonds 14,450,001 Loans 18,531,493 Capital leases - Revenue bonds and loans balance $32,981,494 Total Direct Debt Outstanding $63,896,494 City of Bremerton Direct Debt Obligations (As of September 30, 2019) 102 Revenue bonds may be issued to finance pro- jects for any City enterprise that is self- supporting. These bonds may finance water, wastewater, Stormwater utilities, and golf courses. Payment for debt service on revenue bonds comes from user fees and rates generat- ed by the utility for which the capital facility is being built. Debt Service Funds Overview 2019 Valuation for Collection Year 2020 4,005,062,409$ General purposes: a. Non-Voted indebtedness limit (1.5% of assessed valuation)60,075,936$ Less: Non-voted bonds outstanding (21,480,000) Less: Contracts payable - Plus: Assets available for debt service 171,083 Remaining capacity for general purpose (non-voted)38,767,019$ b. Voted indebtedness limit (2.5 % of assessed valuation)100,126,560$ Less: Voted bonds outstanding (9,435,000) Less: Non-voted bonds outstanding (21,480,000) Plus: Assets available for debt service 676,597 Remaining capacity for general purposes (Voted)69,888,157$ Utility purposes (2.5% of assessed valuation)100,126,560$ Limit Less: Bonds outstanding (14,450,001) Remaining capacity for utility purposes 85,676,559$ Parks and open spaces and economic development purposes (2.5% of assessed valuation)100,126,560 Limit Less: Bonds outstanding (30,915,000) Remaining capacity for parks and open space purposes 69,211,560$ City of Bremerton Statutory Debt Limit Calculations (As of September 30, 2019) 103 Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $1,309,597 $1,362,647 $1,260,000 $1,780,000 Licenses & permits 0 0 0 0 Intergovernmental 31,135 29,911 29,975 3,000 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 503,390 508,365 516,500 482,100 Debt Proceeds 0 0 0 0 Total Revenue 1,844,122 1,900,923 1,806,475 2,265,100 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 0 0 Debt service 1,895,100 1,895,454 1,887,665 2,112,320 Transfers & Other 0 0 0 0 Total Expenditures 1,895,100 1,895,454 1,887,665 2,112,320 Revenue over(under) expenditures -50,978 5,469 -81,190 152,780 Beginning fund balance 282,133 231,155 236,623 276,694 Ending fund balance $231,155 $236,624 $155,433 $429,474 Fund totals - Expenditures only 2010 UTGO 1,057,686 1,060,591 1,053,302 853,438 Government Center LTGO 333,663 334,363 335,263 330,838 2015 Public Safety Bond Fund 503,751 500,500 499,100 502,700 2019 Refunding LTGO 0 0 0 425,344 Total Debt Service Funds $1,895,100 $1,895,454 $1,887,665 $2,112,320 Total Debt Service Funds 104 2010 UTGO Refunding Debt Service Fund The 2010 UTGO Refunding Fund has been established to account for the collection of tax payments and other revenues used for repay- ment of bonds issued. Bonds were issued in 2010 to refund a portion of the outstanding 2002 Public Safety bonds. Summary: Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $813,822 $861,605 $780,000 $900,000 Licenses & permits 0 0 0 0 Intergovernmental 31,135 29,911 29,975 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 173,645 177,661 174,000 1,000 Debt Proceeds 0 0 0 0 Total Revenue 1,018,602 1,069,177 983,975 901,000 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 0 0 Debt service 1,057,686 1,060,591 1,053,302 853,438 Transfers & Other 0 0 0 0 Total Expenditures 1,057,686 1,060,591 1,053,302 853,438 Revenue over(under) expenditures -39,084 8,586 -69,327 47,562 Beginning fund balance 134,022 94,938 103,523 24,305 Ending fund balance $94,938 $103,524 $34,196 $71,867 2010 UTGO Refunding 105 Government Center LTGO Debt Service Fund The LTGO 2012 Refunding Debt Service Fund was established to account for the revenue and debt service payments associated with refund- ing of the City’s portion of the bonds used to finance the construction of the government center (Norm Dick’s Building). The refunding occurred in 2012 and is expected to save ap- proximately $1,690,000 over the life of the bond (maturity in 2034). Revenue sources to pay this debt include REET and a transfer from the General Fund. Summary: Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 328,005 327,640 341,500 332,100 Debt Proceeds 0 0 0 0 Total Revenue 328,005 327,640 341,500 332,100 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 0 0 Debt service 333,663 334,363 335,263 330,838 Transfers & Other 0 0 0 0 Total Expenditures 333,663 334,363 335,263 330,838 Revenue over(under) expenditures -5,658 -6,723 6,237 1,262 Beginning fund balance 89,765 84,107 77,385 83,822 Ending fund balance $84,107 $77,384 $83,622 $85,084 Government Center LTGO 106 2015 Public Safety Bond Fund Debt Service Fund This fund was established to account for the collection of tax payments and repayment of general obligation bonds issued for the purpose of providing fire apparatus, life safety equip- ment and remodel of fire facilities. Summary: Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $495,775 $501,042 $480,000 $550,000 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 1,740 3,064 1,000 1,000 Debt Proceeds 0 0 0 0 Total Revenue 497,515 504,106 481,000 551,000 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 0 0 Debt service 503,751 500,500 499,100 502,700 Transfers 0 0 0 0 Total Expenditures 503,751 500,500 499,100 502,700 Revenue over(under) expenditures -6,236 3,606 -18,100 48,300 Beginning fund balance 58,346 52,110 55,715 37,315 Ending fund balance $52,110 $55,716 $37,615 $85,615 2015 Public Safety Bond Fund 107 2019 Refunding LTGO Debt Service Fund This fund has been established to account for debt repayment associated with the issuance of bonds to fund construction of Park Plaza parking and related improvements. Revenue sources to pay this debt include REET, a fed- eral subsidy and a sales tax contribution from the state. Summary: Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $0 $0 $0 $330,000 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 3,000 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 0 0 0 148,000 Debt Proceeds 0 0 0 0 Total Revenue 0 0 0 481,000 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 0 0 Debt service 0 0 0 425,344 Transfers & Other 0 0 0 0 Total Expenditures 0 0 0 425,344 Revenue over(under) expenditures 0 0 0 55,656 Beginning fund balance 0 0 0 131,252 Ending fund balance $0 $0 $0 $186,908 2019 Refunding LTGO Fund 108 Capital Improvement Funds Overview Capital Improvement funds account for the acquisition and/or construction of major capi- tal projects by the City with the exception of capital projects undertaken by the City’s en- terprise funds, which are included within those funds. The budget includes six capital improvement funds. General Government Capital Improvement This fund accounts for expenditures relat- ed to various general government capital improvement projects. These expendi- tures are in the form of transfers to the appropriate debt service funds. The pri- mary source of revenues for this fund is the Real Estate Excise Tax (REET) re- ceipts. The REET is levied on all sales of real estate. The City is authorized, by State law, to levy a quarter percent tax (described as “REET 1st Quarter”). Cit- ies planning under the Growth Manage- ment Act (GMA) have the authority to levy a second quarter percent tax (“REET 2nd Quarter”). Bremerton has imposed both. Park Facilities Construction This capital fund accounts for expendi- tures related to Parks capital improve- ment projects. Funding for these projects largely come from a combination of grant funds, proceeds from the sale of park fa- cilities as transferred from the contingen- cy Reserve Fund, and transfers of REET funds when available for eligible projects from the General Government Capital Improvement Fund. Residential Street and Sidewalk Fund A dedicated capital construction fund for the purpose of making capital improve- ments to the City’s residential streets and sidewalks. Transportation Projects Fund A dedicated capital construction fund for the purpose of making capital improve- ments to the City’s street system. Fire Public Safety Capital A capital improvement fund established to account for the purchase of fire appa- ratus and fire and life safety equipment and remodel of fire facilities. Affordable Housing Capital Fund This new program sets aside capital funds for future affordable housing projects designated by Council. Revenue is based on anticipated construction sales tax re- ceived from multi-family tax exemption capital projects. Introduction Capital Improvement Funds Overview 109 Capital Improvement Funds Overview Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $2,009,923 $3,381,178 $3,234,758 $3,144,258 Licenses & permits 0 0 125,000 125,000 Intergovernmental 1,693,514 3,166,291 3,465,581 6,892,496 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 687,388 1,990,859 1,785,123 1,672,878 Debt proceeds 0 0 0 0 Total revenue 4,390,825 8,538,328 8,610,462 11,834,632 Expenditures Personnel 0 133,535 358,100 299,283 Supplies, services & taxes 24,560 547,707 1,529,726 1,962,053 Capital expenditures 3,723,070 5,706,440 5,842,066 8,116,616 Debt service 0 0 0 0 Transfers 1,076,795 1,537,891 2,124,556 2,050,020 Total expenditures 4,824,425 7,925,573 9,854,448 12,427,972 Revenues over(under) expenditures -433,600 612,755 -1,243,986 -593,340 Beginning fund balance 5,955,746 5,522,146 6,134,901 4,830,017 Ending Fund Balance $5,522,146 $6,134,901 $4,890,915 $4,236,677 Fund Totals - Expenditures only General Government Capital 1,076,795 1,537,891 2,124,556 2,039,478 Park Facilities Construction 271,355 1,374,236 104,500 1,134,500 Residential Street & Sidewalk Fund 0 719,705 1,209,342 1,642,621 Transportation Projects Fund 1,676,957 3,003,160 5,334,519 7,397,058 Fire Public Safety Capital 1,799,318 1,290,581 981,531 114,315 Affordable Housing Capital 0 0 100,000 100,000 Total Capital Projects Funds $4,824,425 $7,925,573 $9,854,448 $12,427,972 Capital Improvement Funds 110 General Government Capital Improvement Capital Improvement Fund Summary: This fund accounts for expenditures related to various General Government capital improve- ment projects, major leases and purchases and special projects approved by the City Council. Excise taxes from real estate sales are receipt- ed into this fund for the purpose of funding certain capital improvement projects as per- mitted by state law. Funding supports debt service on the 2010 LTGO financing, and Government Center LTGO financing. Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $1,688,425 $2,144,954 $1,800,000 $1,700,000 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 8,076 41,304 20,000 40,000 Debt proceeds 0 0 0 0 Total revenue 1,696,501 2,186,258 1,820,000 1,740,000 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 1,076,795 1,537,891 2,124,556 2,039,478 Total Expenditures 1,076,795 1,537,891 2,124,556 2,039,478 Revenues over(under) expenditures 619,706 648,367 -304,556 -299,478 Beginning fund balance 1,471,806 2,091,512 2,739,879 2,533,039 Ending fund balance $2,091,512 $2,739,879 $2,435,323 $2,233,561 General Government Capital Improvement 111 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • General Government Capital Improvement 2020 Budget Highlights: • Xx • Xx • Xx • xx 2020 Capital Considerations: • There are no capital considerations directly budgeted in this fund in 2020. 2019 Accomplishments: • Funded debt service payments in the amount of $415,000 • Major maintenance, capital funding and funding for grant matches are estimated at $1,581,840. 2020 Goals: • Build fund balance for future capital projects and grant matches. 2020 Budget Highlights: • Transfers for debt service payments associated with prior capital improvement projects include: • Government Center LTGO—$330,000 • 2019 Refunding LTGO—$75,000 • Transfers to support statutorily allowed capital and major maintenance include: • General Fund—$300,000 • Residential Street Fund—$100,000 • Transportation Capital Projects Fund— $1,120,978 • Conference Center Operations—$75,000 • Parks Capital Improvement Fund—$38,500 112 2019 Budget 2019 Projection 2020 Budget 2021 Projection 2022 Projection 2023 Projection 2024 Projection 2025 Projection REVENUE REET 1,800,000$ 1,750,000$ 1,700,000$ 1,700,000$ 1,600,000$ 1,600,000$ 1,500,000$ 1,500,000$ Investment Earnings/Other 20,000 40,000 40,000 20,000 10,000 10,000 10,000 10,000 Total Revenue 1,820,000$ 1,790,000$ 1,740,000$ 1,720,000$ 1,610,000$ 1,610,000$ 1,510,000$ 1,510,000$ EXPENDITURES Debt Service 415,000$ 415,000$ 415,000$ 390,000$ 390,000$ 390,000$ 390,000$ 390,000$ General Facilities 466,000 426,000 300,000 669,000 57,000 36,000 41,000 82,000 Parks - - 38,500 400,000 300,000 300,000 300,000 300,000 Other Funds 174,695 174,695 175,000 175,000 175,000 175,000 175,000 175,000 Transportation Capital Projects 1,068,861 981,145 1,120,978 1,188,839 1,482,375 768,500 75,000 75,000 Total Expenditure 2,124,556$ 1,996,840$ 2,049,478$ 2,822,839$ 2,404,375$ 1,669,500$ 981,000$ 1,022,000$ Revenue over(under) exp.(304,556) (206,840) (309,478) (1,102,839) (794,375) (59,500) 529,000 488,000 Beginning Fund Balance 2,739,879 2,739,879 2,533,039 2,223,561 1,120,722 326,347 266,847 795,847 Ending Fund Balance 2,435,323$ 2,533,039$ 2,223,561$ 1,120,722$ 326,347$ 266,847$ 795,847$ 1,283,847$ GENERAL GOVERNMENT CAPITAL IMPROVEMENT FUND - (REET) SIX YEAR FORECAST 113 Project 2019 Budget 2019 Projected 2020 Budget 2021 Projection 2022 Projection 2023 Projection 2024 Projection 2025 Projection Debt Service Fund 203 - 2010 LTGO 75,000$ 75,000$ -$ -$ -$ -$ -$ -$ Fund 205 - Government Center LTGO 340,000 340,000 340,000 340,000 340,000 340,000 340,000 340,000 Fund 207 - 2019 Refunding LTGO - 75,000 50,000 50,000 50,000 50,000 50,000 415,000$ 415,000$ 415,000$ 390,000$ 390,000$ 390,000$ 390,000$ 390,000$ General Facilities Fire Station Capital Improvements 77,000$ 77,000$ 15,000$ 59,000$ 3,000$ 10,000$ 14,000$ 33,000$ Court Security Improvements 10,000 10,000 65,000 91,000 15,000 10,000 - 15,000 Norm Dicks Government Center Security and Office Remodel 62,000 42,000 25,000 12,000 12,000 2,000 2,000 22,000 Library Basement Remodel & HVAC Replacement 25,000 25,000 125,000 300,000 - - - - Naval Museum Capital Replacements 37,000 37,000 30,000 73,000 3,000 5,000 5,000 3,000 Police Capital Improvements 65,000 55,000 40,000 134,000 24,000 9,000 20,000 9,000 ERR Work Bay (carryover)180,000 180,000 - - - - - - Other Major Maintenance Projects (to be determined)10,000 - - - - - 466,000$ 426,000$ 300,000$ 669,000$ 57,000$ 36,000$ 41,000$ 82,000$ Parks Warren Avenue Playfield - Grant Match -$ 38,500$ -$ -$ -$ Kitsap Lake Park - Grant Match - - 100,000 - - Future Parks Capital Project & Grant Match - - 300,000 300,000 300,000 300,000 300,000 -$ 38,500$ 400,000$ 300,000$ 300,000$ 300,000$ 300,000$ Other Funds Conference Center 74,695$ 74,695$ 75,000$ 75,000$ 75,000$ 75,000$ 75,000$ 75,000$ Residential Street Fund 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 174,695$ 174,695$ 175,000$ 175,000$ 175,000$ 175,000$ 175,000$ 175,000$ 114 Project 2019 Budget 2019 Projected 2020 Budget 2021 Projection 2022 Projection 2023 Projection 2024 Projection 2025 Projection Transportation Capital Projects Fund ADA Sidewalk Improvements (new curb ramps & remove obstructions)100,000$ 21,449$ 150,000$ 200,000$ 250,000$ 300,000$ -$ -$ Washington Avenue Connector - - - - - - - - Wheaton Way Lighting Upgrade - - - - - - - - SR 304 (Montgomery to Warren Ave) LAPA with WSDOT preservation proje 100,000 100,000 - - - - - - Anderson Cove Sidewalks; 19th & Naval to 15th - (Not a Safe Routes Projec - - - - - - 40,000 - Matan & Lillian & James Walker Park Sidewalk Connector; Bloomington & O - - - - - - - 40,000 Street Light Illumination over on Signal Stations 50,000 - - - - - - - City Safety Improvement - Annual Program - - - - - - - - Gateway Landscaping - 235,000 - - - - - - Streets Electrical Cabinet Replacement Program - - 35,000 35,000 35,000 35,000 35,000 35,000 Signal System Upgrades/Flashing Yellow Lights 100,000 100,000 100,000 100,000 100,000 100,000 - - Sidewalk Reconstruction with PSE Power Pole Relocation 25,000 - - - - - - - Kitsap Lake SRTS (ROW) $100K ROW $200K Overlay 550,427 293,935 271,486 - - - - - PROJECTS - FUNDING SECURED STP Preservation - 6th (Phase 1)25,580 25,978 118,922 - - - - - STP Reconstruction - 11th/Washington - 13,500 132,062 132,063 570,375 - - - STP Preservation - 6th/Naval to Pacific (Phase 2)51,650 51,251 135,876 - - - - - HSIP - Spot Implementation, Kitsap Way Bike Lanes - 16,400 86,600 - - - - - TIB - Perry Avenue/E. 11th 66,204 91,032 91,032 221,776 - - - - Bike/Ped - Naval Ave 1st St. - 15th St. Pedestrian and Bike Enhancements - 32,600 - - - - - - PROJECTS - FUTURE FUNDING CYCLE STP Preservation - 6th/Naval to Warren (Phase 3)- - - - 27,000 283,500 - - Quincy Square - - - 500,000 - - - - Placeholder - TIB (Kitsap Junction/Roundabout?)- - - - 500,000 50,000 - - 1,068,861$ 981,145$ 1,120,978$ 1,188,839$ 1,482,375$ 768,500$ 75,000$ 75,000$ Total 2,124,556$ 1,996,840$ 2,049,478$ 2,822,839$ 2,404,375$ 1,669,500$ 981,000$ 1,022,000$ 115 Park Facilities Construction Capital Improvement Fund Summary: This capital improvement fund is established to account for revenue and expenditures relat- ed to Parks, Trails, Open Space and Recrea- tional capital improvements. Bremerton Parks and Recreation is committed to enriching the lives of Bremerton citizens by providing at- tractive, accessible recreational facilities. Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 124,196 675,000 0 1,051,880 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 136,534 824,061 62,250 96,500 Debt proceeds 0 0 0 0 Total revenue 260,730 1,499,061 62,250 1,148,380 Expenditures Personnel 0 38,841 0 0 Supplies, services & taxes 16,045 6 39,500 0 Capital expenditures 255,310 1,335,389 65,000 1,134,500 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 271,355 1,374,236 104,500 1,134,500 Revenues over(under) expenditures -10,625 124,825 -42,250 13,880 Beginning fund balance 109,548 98,923 223,748 140,499 Ending fund balance $98,923 $223,748 $181,498 $154,379 Park Facilities Construction 116 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • Park Facilities Construction 2020 Budget Highlights: • Warren Avenue Playfield Improvement Project funded through over $1.05M in grants ($850k from RCO and $201k from Dept. of Commerce) 2020 Capital Considerations: • Continue to explore funding sources for use as matching funds for grants to complete capital projects identified in the Parks, Recreation and Open Space (PROS) Plan 2019 Accomplishments: • Grand Opening of the Manette Park Renovation Project ($1.4M) • Construction of Evergreen Rotary Park Accessi- bility and drainage improvements funded through a $39.5k CDBG grant • Warren Avenue Playfield Project:  $850k RCO grant award  $201k Department of Commerce award  A&E/Permitting underway with 100% bid documents anticipated by year end • Kitsap Lake Park Project:  $438k RCO ALEA grant award  $556k RCO BF grant award • Pendergast Regional Park  Completed Economic Analysis and Funding Plan  Presented project to Kitsap Public Facilities District • Ivy Green Cemetery  Applied for Historic Cemetery Preservation Capital Grant Program 2020 Goals: • Warren Avenue Playfield Project:  Award Bid  Community Fundraising ($25k)  Complete Construction • Kitsap Lake Park Project:  Topographic Survey  A/E, Permitting  Community Fundraising ($25k)  (Construction in 2021)  $994k in RCO grant funding • Develop master plan for park project identified in PROS Plan and apply for RCO grants during 2020 grant cycle. 117 Residential Street and Sidewalk Fund Capital Improvement Fund Summary: A capital construction fund for the purpose of making capital improvements to City resi- dential streets and sidewalks funded by Transportation Benefit District (TBD) car tab fees and Stormwater Utility Tax. Actual Actual Budget Budget 2017 2018 2019 2020 FTE positions - 2.00 4.00 4.00 Revenue Taxes $0 $580,020 $1,017,379 $1,022,129 Licenses & permits 0 0 125,000 125,000 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 482,497 799,294 107,000 148,400 Debt proceeds 0 0 0 0 Total revenue 482,497 1,379,314 1,249,379 1,295,529 Expenditures Personnel 0 78,913 358,100 290,483 Supplies, services & taxes 0 317,325 406,242 905,853 Capital expenditures 0 323,467 445,000 446,285 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Expenditures 0 719,705 1,209,342 1,642,621 Revenues over(under) expenditures 482,497 659,609 40,037 -347,092 Beginning fund balance 0 482,497 1,142,106 1,345,897 Ending fund balance $482,497 $1,142,106 $1,182,143 $998,805 Residential Street and Sidewalk Fund 118 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • Residential Street and Sidewalk Fund 2020 Budget Highlights: • Overlay approximately 5-blocks of residential streets. • Construct approximately on-half mile of side- walks • Continue trip hazard elimination program (slab jack) • Complete residential street maintenance improvements to include chip seal and other methods. • Construct sidewalk safety improvements. • Construct roadway safety improvements. • Construct ADA curb ramp improvements. • Utilize pavement and sidewalk condition assess- ments to inform and prioritize construction of improvements. 2020 Capital Considerations: • Focus of all Street Improvement Projects City- wide is in this fund. • $50,000 for guardrail on Shore Drive • $296,285 for sidewalk and ADA improvements • $100,000 for street overlay 2019 Accomplishments: • Developed draft pavement preservation plan. • Partnered with Mason County and Kitsap Coun- ty Street Departments to chip seal and fog seal various streets in the Manette and Capital Hill areas. • Paved Veldee between 24th and 26th Streets • Paved East Phinney Bay from 26th to City limits • Paved the intersection at East 13th and Hayward • Constructed over 40 curb ramps • Constructed approximately 1,000 LF of sidewalk infill and repair 2020 Goals: • Using data from the pavement condition assess- ments, develop a five year residential paving and preservation program. • Using data from the sidewalk condition assess- ment, develop a five year residential sidewalk program. • Emphasize implementation of ADA Improve- ments and complete street improvements citywide. • Overlay about 5 City blocks of streets • Construct 40 ADA ramps • Reconstruct one-half mile of sidewalks • Slurry seal various streets in the Dockside neighborhood 119 Transportation Projects Fund Capital Improvement Fund Summary: A capital construction fund for the purpose of making capital improvements to City streets and sidewalks with dedicated funding sources. Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $321,498 $656,204 $417,379 $422,129 Licenses & permits 0 0 0 0 Intergovernmental 1,569,318 2,491,291 3,465,581 5,840,616 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 26,793 292,817 1,489,769 1,287,978 Debt proceeds 0 0 0 0 Total revenue 1,917,609 3,440,312 5,372,729 7,550,723 Expenditures Personnel 0 15,781 0 8,800 Supplies, services & taxes 0 125,335 983,984 956,200 Capital expenditures 1,676,957 2,862,044 4,350,535 6,432,058 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Expenditures 1,676,957 3,003,160 5,334,519 7,397,058 Revenues over(under) expenditures 240,652 437,152 38,210 153,665 Beginning fund balance 270,549 511,201 948,353 695,163 Ending fund balance $511,201 $948,353 $986,563 $848,828 Transportation Projects Fund 120 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • Transportation Projects Fund 2020 Budget Highlights: • Complete construction of Kitsap Lake Elemen- tary School Sidewalk and Safety Improvements Project. • Complete design and construct 6th Street paving projects, including new signal at intersection of Park Avenue and 6th Street. • Complete design and construct Bremerton school zone safety improvements project. • Design the Kitsap Way safety and bike lane improvements project • Design the Wheaton Way / Warren Avenue signal improvements project. • Continue designing Naval Avenue road diet project. • Design and construct sidewalk improvements and implement the ADA Transition Plan • Complete sidewalk trip hazard repair work. • Continue installation of flashing yellow permissive left turns city wide. • Construct downtown bike circulation improve- ments. 2020 Capital Considerations: • All capital projects are partially or fully funded by grants. • $6.4 million in capital construction is identified in 2020. 2019 Accomplishments: • Prepared and submitted two grant applications for sidewalk and ADA improvement projects. • Installed Flashing Yellow Permissive left turns at the intersection of Warren Ave/6th Street and Warren Ave/11th Street • Pursued and were awarded funding for a variety of street improvement projects. • Completed street lighting inventory. • Installed five speed feedback signs • Completed construction of the $1.5M Highway Safety Improvement Projects: Phase 2. • Completed sidewalk repair contract. • Began construction of Kitsap Lake Elementary School Sidewalk and Safety Improvements Pro- ject. • Began design of multiple roadway improvement projects. • Began developing citywide traffic model. • Started the SR 303 Corridor Study. 2020 Goals: • Maintain current levels of service. • Obtain grant funding for future transportation projects. • Continue street marking projects. • Design and construct all projects listed in the CIP. • Continued emphasis on providing safe routes to school and ADA improvements. • Complete traffic circulation model to better ana- lyze and identify development impacts to the transportation system. • Complete the SR 303 Corridor Study. • Complete design for the Quincy Square on 4th Street project, and secure funding for construc- tion of the project. 121 Fire Public Safety Capital Capital Improvement Fund Summary: A capital improvement fund established to account for the purchase of fire apparatus and fire and life safety equipment and remodel of fire facilities. The City issued voter approved general obli- gation bonds to fund the capital equipment and improvements and will levy annual ex- cess property taxes to pay and retire the bonds within 11 years. Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 33,488 33,383 5,000 0 Debt proceeds 0 0 0 0 Total revenue 33,488 33,383 5,000 0 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 8,515 105,041 0 0 Capital expenditures 1,790,803 1,185,540 981,531 103,773 Debt service 0 0 0 0 Transfers 0 0 0 10,542 Total Expenditures 1,799,318 1,290,581 981,531 114,315 Revenues over(under) expenditures -1,765,830 -1,257,198 -976,531 -114,315 Beginning fund balance 4,103,843 2,338,013 1,080,815 114,315 Ending fund balance $2,338,013 $1,080,815 $104,284 $0 Fire Public Safety Capital 122 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • Fire Public Safety Capital 2020 Budget Highlights: • Complete the remodel of Fire Station #2 and #3, $103,773 • Contribute funding to the One Percent For Arts Fund, $10,542 2020 Capital Considerations: • Complete the remodel of Fire Stations #2 and #3. 2019 Accomplishments: • All bond projects and capital purchases have been completed with exception of the final phase in the remodel projects at Fire Stations #2 and #3. 2020 Goals: • Complete the remodel projects and close out fund. 123 Affordable Housing Capital Fund Capital Improvement Fund Summary: This capital improvement fund was created in 2018 to set aside funds for future affordable housing capital improvement projects as des- ignated by Council. Revenues based on the anticipated sales tax received, or to be re- ceived, from the construction of capital pro- jects, which qualify for the City’s Multi- Family Tax Exemption, will be transferred into this fund on an annual basis. Actual Actual Budget Budget 2017 2018 2019 2020 FTE positions Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 0 0 101,104 100,000 Debt proceeds 0 0 0 0 Total revenue 0 0 101,104 100,000 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 100,000 100,000 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Expenditures 0 0 100,000 100,000 Revenues over(under) expenditures 0 0 1,104 0 Beginning fund balance 0 0 0 1,104 Ending fund balance $0 $0 $1,104 $1,104 Affordable Housing Capital Improvement 124 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • Affordable Housing Capital 2020 Budget Highlights: • Mayor Wheeler has proposed a $100,000 Gen- eral Fund transfer into the Affordable Housing Fund for 2020. • The fund was established to receive sales tax revenue generated by projects Multifamily Tax Exemption (MFTE) project that receive building occupancy by the end of the year. There were no projects in 2019 that were MFTE and were complete by the year end. 2020 Capital Considerations: • $100,000 will be allocated to the City’s Weatherization and Minor Home Repair Program. 2019 Accomplishments: • The City conducted a RFP for an agency to ad- minister the City’s Weatherization and Minor Home Repair Program and Kitsap Community Resources was selected. • $100,000 was spent to make weatherization and minor home repairs to income-qualified individ- uals throughout the City. 2020 Goals: • Continue to improve the City’s affordable housing stock. 125 126 Enterprise Funds Overview Enterprise funds account for certain fee-based or rate-based business activities. The City has eight enterprise funds. Water Utility The Water Utility accounts for the opera- tion and maintenance of the City’s water supply and distribution system meeting state and federal water quantity and quali- ty standards and provides for fire protec- tion. Water Capital The Water Capital Fund accounts for cap- ital improvements and major maintenance of the City’s water distribution system. Gold Mountain Golf Complex This fund was established to provide for the two golf courses owned, operated and maintained by the City at its Gold Moun- tain Golf complex. Wastewater Utility The City’s two wastewater treatment plants and its wastewater collection sys- tem protect the environment by providing for collection, treatment, and disposal services meeting federal and state dis- charge limits for flow, pollutant concen- tration and loading, and receiving water quality. Wastewater Capital The Wastewater Capital Fund provides for capital improvements and major maintenance of the wastewater collection system and treatment plants. Stormwater Utility The Stormwater utility provides a City- wide storm drainage maintenance pro- gram. Stormwater Capital The Stormwater Capital Fund provides a city-wide storm drainage capital improve- ment program. Utility Debt Reserve This fund was established to account for the reserve funds needed to meet debt reserve requirements for the three City Utilities. Introduction Enterprise Funds Overview 127 Enterprise Funds Overview Enterprise Funds Overview Actual Actual Budget Budget Division 2017 2018 2019 2020 PW&U Administration 12.00 13.00 13.00 14.00 Water Resources 12.19 12.39 12.50 13.50 Wastewater 21.00 21.00 21.00 21.00 Utilities Operations & Facilities 41.66 42.94 43.32 43.32 Forestry 3.68 3.68 3.68 4.68 Total PW&U Operations 90.53 93.01 93.50 96.50 Combined Staffing Levels 128 Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $95,359 $85,109 $102,000 $102,000 Licenses & permits 0 0 0 0 Intergovernmental 36,647 6,088 124,000 70,000 Charges for services 35,890,133 37,973,998 38,386,243 40,568,438 Fines & forfeits 82,967 -142,755 78,000 27,000 Other revenue 7,858,076 15,218,368 10,135,014 10,740,650 Debt proceeds 0 0 0 0 Total revenue 43,963,182 53,140,808 48,825,257 51,508,088 Expenditures Personnel 7,471,119 7,417,807 9,514,476 10,156,000 Supplies, services & taxes 20,557,613 22,119,734 22,614,410 24,235,744 Capital expenditures 10,249,859 6,811,776 16,577,026 15,191,514 Debt service 4,715,735 4,530,896 4,113,614 4,001,364 Transfers 2,466,801 7,741,099 6,025,754 4,545,000 Total expenditures 45,461,127 48,621,312 58,845,280 58,129,622 Revenue over(under) expenditures -1,497,945 4,519,496 -10,020,023 -6,621,534 Beginning fund balance 31,252,919 29,754,974 28,524,138 22,982,581 Ending fund balance $29,754,974 $34,274,470 $18,504,115 $16,361,047 Fund totals - Expenditures only Water Utility 12,734,892 14,626,242 16,891,850 15,962,160 Water Capital 7,187,580 3,038,201 4,526,279 6,588,166 Gold Mountain Golf Course 4,193,082 4,556,977 4,448,497 4,644,749 Wastewater Utility 13,578,183 17,249,399 16,587,953 16,898,124 Wastewater Capital 2,139,005 4,599,157 8,855,000 4,023,200 Stormwater Utility 3,361,105 4,205,411 4,339,954 4,574,075 Stormwater Capital 2,243,279 255,194 3,195,747 5,439,148 Utility Debt Reserve 24,001 90,731 0 0 Total Enterprise Funds $45,461,127 $48,621,312 $58,845,280 $58,129,622 Enterprise Funds 129 Water Utility Enterprise Fund Summary: The City’s Water Utility provides safe drink- ing water to a population of approximately 56,000 people and the Puget Sound Naval Shipyard. The Utility provides all activities associated with the operation and mainte- nance of the water system, which includes managing water supplies and treatment, meter reading and billing, processing utility service requests, development reviewing, permitting, responding to repairs and emergency break- downs, inspecting facilities, monitoring, providing public outreach and conservation, maintenance management, managing the wa- tershed and forestry activities, biosolids pro- gram operations and management, and providing other labor, material, equipment, and overhead costs. Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 13,294,075 14,100,551 13,910,775 14,885,857 Fines & forfeits 55,985 -157,259 50,000 20,000 Other revenue 263,460 1,061,627 543,000 545,000 Debt proceeds 0 0 0 0 Total revenue 13,613,520 15,004,919 14,503,775 15,450,857 Expenditures Personnel 4,007,428 3,802,368 4,598,700 4,857,877 Supplies, services & taxes 6,569,234 7,037,037 7,783,663 7,941,804 Capital expenditures 0 0 0 0 Debt service 1,282,330 1,163,571 965,121 912,479 Transfers 875,900 2,623,266 3,544,366 2,250,000 Total expenditures 12,734,892 14,626,242 16,891,850 15,962,160 Revenue over(under) expenditures 878,628 378,677 -2,388,075 -511,303 Beginning fund balance 1,717,261 2,595,889 3,989,773 2,072,144 Ending fund balance $2,595,889 $2,974,566 $1,601,698 $1,560,841 Water Utility 130 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • Water Utility—Water Resources 2020 Budget Highlights: • Water System Plan Update completion • Risk and Resiliency Assessment as required by 2018 America’s Water Infrastructure Act • Manganese Assessment and Management Strategies Study to quantify potential utility impacts from manganese and develop manage- ment strategies • Anderson Creek dam removal and stream restoration and enhancement • Kitsap Lake Management Plan development and implementation 2020 Capital Considerations: • Capital Projects for Water Resources are budget- ed in the Water Capital Projects Fund 2019 Accomplishments: • Zero lost time accidents • Complied with all drinking water treatment, mon- itoring, reporting, and dam safety requirements and stormwater discharge permit requirements • Successfully completed annual watershed inspec- tion and 3-year main system sanitary survey • Made significant progress on water system plan update to include wellhead protection area update • Submitted Lead and Cooper Rule Optimization Study and Recommendation • Completed tree-removal and replanting at Reser- voir 4 • Completed vulnerability assessment of critical water source and treatment facilities • Funded UW Research Forest Health Assessment and Forest Management Practices Recommenda- tions in Union River Watershed • Designed installation of domestic generator at Booster Station 10 • Designed and obtained Department of Health ap- proval for addition of hypochlorite treatment to Well 19 • Wells 2A and 7 redevelopment • Completed exterior cleaning of 6 reservoirs 2020 Goals: • Zero lost time accidents • Comply with all drinking water treatment, monitoring, reporting, and dam safety requirements • Comply with all stormwater discharge permit requirements • Complete all projects highlighted here and on the 2020 Water Utility and Stormwater Utility Capital Improvement Plans 131 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • Water Utility—Utility Operations 2020 Budget Highlights: • Maintain 269 miles of distribution mains, 30 miles of transmission mains, over 7,055 valves, 1820 fire hydrants and nearly 20,000 customer accounts. • Perform locates in support of the one-call utility locate program. • Maintain the cross-connection control program • Perform customer response (First Response/ Bremerton1) program. • Read meters, provide door notices and deacti- vate services as required. • Tap and set meters. 2016 Capital Considerations: Perform Water Distribution Capital Improvement projects approved in the 2016 budget. • $450,000 distribution main improvements  Approx. 900 feet of distribution mains • $220,000 meter replacement  Approx. 1,200 meters out of system total of 18,740 • $200,000 large meter replacement  Approx. 40 meters • $150,000 substandard water main replacement  Approx. 600 feet of water mains • $350,000 Smart Point replacement Approx. 2500 Transmitter units 2019 Accomplishments: • Replaced budgeted amount of residential and commercial meters. • Performed fire hydrant cycling and repairs on our 2055 fire hydrants. • Cycled less then 1/3 of our 7055 transmission and distribution valve. • Replaced 300 feet of sub-standard water main on Henry Ave south of 15th Street. • Flushed East Bremerton water mains and pigged transmission main from Gorst to Price road. (440 Zone) • Performed 285 domestic service taps for new homes. • Replaced 700’ of sub standard water main on 9th Street from High to Veneta 2020 Goals: • Start monthly billing which will be very chal- lenging because the size of our water system. • Continue to replace aging large water meters and testing of 1.5” and above models. • Continue replacing residential meters (1200 per year) • Finish replacing MXU’s with smart point should we install Flexnet to read our meters. 2020 Capital Considerations: • Perform as much budgeted capital improve- ments that time allows. • Perform all development taps which appears to be over 500 in 2020. 132 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • Water Utility—Forestry 2020 Budget Highlights: • Timber Harvests • Biosolids management, application, and environ- mental monitoring • Stand Improvement and Plantation Maintenance • Forest Road Timber Harvest Management • Maintenance per Washington State Forest Practice regulations • Reforestation • Watershed security/surveillance • Minor Forest Products - revenue 2020 Capital Considerations: • Forestry road maintenance and abandonment are budgeted in the Water Capital Improvement Fund. 2019 Accomplishments: • No lost-time accidents • Pending receipt of approximately $800K from sustainable timber harvest program by year-end • Completed maintenance and culvert installations on forest roads per state mandated Road Mainte- nance and Abandonment Plan (RMAP) schedule • Arranged for seedling procurement for required future reforestation needs • Utilized 100% of biosolids generated by Bremer- ton’s Wastewater Treatment Plant on permitted forest sites per federal, state and local regulations • Complete development of additional biosolids application areas 2020 Goals: • No lost-time accidents • Generate $600K from sustainable timber harvest program • Plan and implement intermediate harvests for for- est health and revenue • Continue forest road maintenance and improve- ment per State Department of Natural Resources schedule • Continue program for 100% beneficial utilization of biosolids on permitted forest lands • Complete Forestry Management Analysis • Continue with the reclamation of Port Orchard Sand & Gravel Pit back into forest lands for future biosolids applications 133 Water Capital Enterprise Fund Summary: The Water Capital fund provides for the re- placement and construction to improve the City’s water distribution system. Previously, capital improvement was accounted for in the Water Utility fund. The fund provides for the planning, engineering, labor, material, equip- ment, and overhead costs related to construc- tion. Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 3,346,647 4,366,986 4,484,966 3,310,600 Debt proceeds 0 0 0 0 Total revenue 3,346,647 4,366,986 4,484,966 3,310,600 Expenditures Personnel 29,102 37,966 0 0 Supplies, services & taxes 930,299 708,853 0 240,000 Capital expenditures 6,228,179 2,291,382 4,526,279 6,348,166 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 7,187,580 3,038,201 4,526,279 6,588,166 Revenue over(under) expenditures -3,840,933 1,328,785 -41,313 -3,277,566 Beginning fund balance 7,812,366 3,971,433 5,413,252 7,990,179 Ending fund balance $3,971,433 $5,300,218 $5,371,939 $4,712,613 Water Capital 134 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • Water Capital 2020 Budget Highlights: • Complete design of Marine Drive Water main project. $300k design, $1.4M construction. • Complete 6th Street Phase II water main replace- ment. $600k • Design and construct miscellaneous distribution main improvements. $400k • Design PRV at 16th and Perry. $125K • Design Gold Mountain golf Course TM $200K Design, $1M construction. • Construct PS14 Relocation $300K design, $1.3M construction. • Anderson Creek Dam Removal $600K • Anderson Creek—Environmental Restoration $200K • Reservoir 8 Exterior Coating, $750K • Ongoing minor capital upgrades to pump stations, reservoirs, and treatment facilities. • Continue Meter Replacement Program. • Forestry road maintenance and abandonment. • Water System Plan Update • Risk and Resiliency Assessment, $150K 2020 Capital Considerations: • All capital work is funded by a combination of rates and revenue bonds. 2019 Accomplishments: • Completed exterior cleaning of six steel reser- voirs. • Started design of PS14 Relocation Project • Designed four Water Distribution Main Improve- ments projects. • Coordination of Well 1R developer installed im- provements in the W580 Zone. • Supported Water System Plan Update and CIP list preparation. • Coordination of ILA with the City of Port Orchard for the purchase of improvements in the W580 Zone. • Well 19 Hypochlorite project. In-house design and construction. • Predesign survey and Navy RR easement coordi- nation for Gold Mountain Golf Course Irrigation TM • Purchase of 3 acres north of Oyster Bay PW Fa- cility • Completed Well 2R and Well 7 Rehabilitation • Completed design for Booster Station 10 Emer- gency Generator 2020 Goals: • Reservoir 8 Exterior Coating Replacement • Complete Marine Drive Water Main Design • Complete Gold Mountain Golf Course TM Design • Construct PS14 • Remove Anderson Creek Dams • Implement Well 1R improvements. • Complete Water System Plan Update • Implement Asset Management approach to prioritizing capital improvement projects. 135 Gold Mountain Golf Enterprise Fund Summary: The Gold Mountain Golf Complex is a full service facility with two 18 hole champion- ship courses (the Cascade Course and the Olympic Course), four practice putting greens, two bunker practice areas, a 100 yard wide natural grass practice tee/driving range, a private covered teaching studio, pro-shop, and restaurant and banquet facilities to ac- commodate nearly 400 people. Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 4,290,294 4,598,053 4,429,730 4,760,031 Fines & forfeits 0 0 0 0 Other revenue 33,146 24,260 16,500 16,950 Debt proceeds 0 0 0 0 Total revenue 4,323,440 4,622,313 4,446,230 4,776,981 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 3,702,256 4,055,671 4,012,267 4,210,079 Capital expenditures 0 0 0 0 Debt service 490,826 501,306 436,230 434,670 Transfers 0 0 0 0 Total expenditures 4,193,082 4,556,977 4,448,497 4,644,749 Revenue over(under) expenditures 130,358 65,336 -2,267 132,232 Beginning fund balance 12,339 142,697 285,095 422,800 Ending fund balance $142,697 $208,033 $282,828 $555,032 Gold Mountain Golf Course 136 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • Gold Mountain Golf Complex 2020 Budget Highlights: • Projected revenue increase of $266K over 2019 • Continued increase in wedding and banquet revenues • Effectively manage minimum wage increase im- pact to expense budget • Major maintenance items are as follows: • Greens maintenance equipment $50K • Clubhouse carpet replacement $35K • Restaurant table & chair upgrade $25K • Restaurant and kitchen equipment upgrade $30K 2020 Capital Considerations: • There are no capital considerations budgeted in 2020. 2019 Accomplishments: • Installed and implemented a new Point of Sale System for food and beverage • Hired new Greens Superintendent • Increased revenue over 2018 despite extended 41 day closure due to snow • Entered into lease for new 120 carts fleet, new beverage and marshal carts • Completed installation of fiber optic cable to provide improved internet access and stability • Completed Cascade course cart path repair • Purchase of maintenance equipment • Solicited RFP for Golf Management Agreement • Entered into new Golf Management Agreement following City Council approval . 2020 Goals: • Continued growth of customer database and use to drive rounds of play and fill available tee times • Expand implementation of food and beverage point of sale to all areas • Continue growth of wedding and special event customers through creation of seasonal packages, open houses for potential customers and attending shows • Earn 96% or better on guest experience scores • Continue capital investment to address deferred maintenance and facility needs and continue improvement in quality of play and facilities • Meet or exceed total revenue projection of $4.7M 137 Wastewater Utility Enterprise Fund Summary: The Bremerton Wastewater Utility serves a population of approximately 39,000 people and the Puget Sound Naval Shipyard. The Utility provides all activities associated with the operation and maintenance of the wastewater system, which includes manage- ment, billing, meter reading, processing utility service requests, development reviews, facili- ties inspections, responding to repairs and emergency breakdowns, permit fees, supplies and testing, maintenance management and all other labor, material, equipment and overhead costs associated with the operation and maintenance of this system. Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $95,359 $85,109 $102,000 $102,000 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 14,879,928 15,544,747 15,915,450 16,432,038 Fines & forfeits 17,636 17,079 18,000 0 Other revenue 1,199,607 1,852,854 47,000 3,000 Debt proceeds 0 0 0 0 Total revenue 16,192,530 17,499,789 16,082,450 16,537,038 Expenditures Personnel 2,044,611 2,583,830 3,448,000 3,621,605 Supplies, services & taxes 7,276,773 8,175,185 8,535,526 8,660,309 Capital expenditures 0 0 0 0 Debt service 2,794,799 2,724,813 2,557,688 2,501,210 Transfers 1,462,000 3,765,571 2,046,739 2,115,000 Total expenditures 13,578,183 17,249,399 16,587,953 16,898,124 Revenue over(under) expenditures 2,614,347 250,390 -505,503 -361,086 Beginning fund balance 4,063,263 6,677,610 2,250,449 1,880,781 Ending fund balance $6,677,610 $6,928,000 $1,744,946 $1,519,695 Wastewater Utility 138 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • Wastewater Utility—Treatment 2020 Budget Highlights: Bremerton’s Wastewater Utility operates and main- tains the West & East Treatment Plants, 40 sewage pump stations and the 194 grinder pump stations lo- cated throughout the City. Items budgeted for 2020accomplishment: • Continue to upgrade our public outreach efforts • Continue with the NPDES Permit required sedi- ment sampling, of the Westside WWTP outfall • Complete the NPDES permit timeline require- ments for 2020 • Continue the SCADA upgrades to the WWTP’s and Pump Stations • System operation, routine preventive mainte- nance, and routine repair • Achieve 100% compliance with the NPDES Dis- charge Permit 2020 Capital Considerations: • Annual repair and replacement of Westside WWTP critical components & 39 pump stations. • Preliminary non-destructive testing (NDT) of both anaerobic digester domes at the Westside WWTP • ESTP UV disinfection system upgrade • Continuing Wastewater Telemetry System (SCADA) upgrades, from copper wire technology to DSL • Odor control upgrades at OCS (odor control sta- tions) #1 & 3 • Installation of two in-line grinders for the raw sludge pumps • Installation of two electric actuators for the two secondary splitter box sluice gates at the Westside WWTP • Installation of a new Hybrid Blower, replacing aeration blower #1 grit chain for the west grit chamber at the Westside WWTP • Recoat aluminum covers and walkway super- structures on primary clarifiers #1 & 2 • Site work and paving of the access road and the gate removal from the old headworks at the Westside WWTP 2019 Accomplishments: • No lost time accidents • Awarded the Outstanding Treatment Plant Award for 2018 from DOE • On schedule to complete the energy efficiency upgrades and rehab at pump station CE-1. This upgrade included two (2) new large pumps and VFDs, the rehabilitation of the station wetwell, installation of a new discharge header and associ- ated valves • Completed the rehabilitation of the grit chain and buckets in the east grit chamber • Completed the upgrades to the Centrisys centri- fuge PLC, controls & operating system • Completed the rehabilitation and complete over- haul of the Centrisys centrifuge 2020 Goals: • Meet all listed goals and objective, and with no lost time accidents • Repair and replace critical components at the Westside WWTP and 40 sewage pump stations • Operate & maintain the West & East Treatment Plants & 39 sewage pump stations and over 194 private grinder pump stations within budget re- quirements • Attain the Department of Ecology Outstanding Treatment Plant Award FY 2019 • Meet all of the NPDES Discharge Requirements for the Westside & Eastside Wastewater Treat- ment Facilities • Complete the NPDES permit timeline require- ments for 2020 139 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • Wastewater Utility-Utility Operations 2020 Budget Highlights: • Maintain 269 miles of distribution mains, 30 miles of transmission mains, over 7,055 valves, 1820 fire hydrants and nearly 20,000 customer accounts. • Perform locates in support of the one-call utility locate program. • Maintain the cross-connection control program • Perform customer response (First Response/ Bremerton1) program. • Read meters, provide door notices and deactivate services as required. • Tap and set meters. 2019 Accomplishments: • Replaced budgeted amount of residential and commercial meters. • Performed fire hydrant cycling and repairs on our 2055 fire hydrants. • Cycled less then 1/3 of our 7055 transmission and distribution valve. • Replaced 300 feet of sub-standard water main on Henry Ave south of 15th Street. • Flushed East Bremerton water mains and pigged transmission main from Gorst to Price road. (440 Zone) • Performed 285 domestic service taps for new homes. • Replaced 700’ of sub standard water main on 9th Street from High to Veneta 2015 Goals: • No lost-time accidents • Fully implement recurring maintenance pro- gram in accordance with the system mainte- nance plan and standards of the industry • Expand the Department’s Cartegraph work management software application to the sani- tary sewer system • Video the sanitary sewer collection system • Goal: video 20% each year • Jet clean the sanitary sewer mains • Goal: jet 100% each year • Continue the grease interceptor, manhole in- spection, sewer lateral cleanout installation, and root control programs • Continue mapping and entering water distri- bution system component GPS date into the Department’s Geographic Information Sys- tem. Goal by the end of 2015: 25% of all key components entered • Update outdated sections of the Bremerton Municipal code related to the City’s admin- istration of its Wastewater Utility Complete pipeline video library on shared server 2020 Capital Considerations: • Perform as much budgeted capital improvements that time allows. • Perform all development taps which appears to be over 500 in 2020. 2020 Goals: • Start monthly billing which will be very chal- lenging because the size of our water system. • Continue to replace aging large water meters and testing of 1.5” and above models. • Continue replacing residential meters (1200 per year) • Finish replacing MXU’s with smart point should we install Flexnet to read our meters. 140 Wastewater Capital Enterprise Fund Summary: The Wastewater Capital fund provides for the replacement and construction to improve the City’s wastewater collection system and treat- ment plants. Previously, capital improvement was accounted for in the Wastewater Utility Fund. The fund provides for the planning, engineering, labor, material, equipment, and overhead costs related to construction. Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 1,844,267 4,455,379 2,917,339 3,040,600 Debt proceeds 0 0 0 0 Total revenue 1,844,267 4,455,379 2,917,339 3,040,600 Expenditures Personnel 4,580 7,395 0 0 Supplies, services & taxes 213,823 224,996 0 525,000 Capital expenditures 1,920,602 4,366,766 8,855,000 3,498,200 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 2,139,005 4,599,157 8,855,000 4,023,200 Revenue over(under) expenditures -294,738 -143,778 -5,937,661 -982,600 Beginning fund balance 10,797,311 10,502,573 10,358,795 4,149,395 Ending fund balance $10,502,573 $10,358,795 $4,421,134 $3,166,795 Wastewater Capital 141 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • Wastewater Capital 2020 Budget Highlights: • Design and construct Cure-In-Place Pipe (CIPP) project. $700K • Design the Decommission Beach Sewer in Manette OF4 to EB2. $300K design, $2M con- struction. • Beach mitigation per DNR agreement. $200K. • Design Oyster Bay Beach Sewer Project (OB2 to OB1). $400k design, $3.4M construction. • Complete Crosstown Pipeline Redundancy Study. $50K. • Coordination with Mason County for design of PSIC sewer improvements. • Complete Navy salinity impact study. • On-going minor capital upgrades to the collection system, pump stations, and treatment plants as identified in the CIP. • Performed transient analysis of Gorst Sewer 2020 Capital Considerations: • All capital expenditures are funded through a combination of rates, loans, and revenue bonds. 2019 Accomplishments: • Completed PS CE-1 upgrade. • Completed CW4 Upgrades project. • Completed PS CE4 FM relocation. • Completed emergency FM repair in Gorst at SB1. • Completed Eastside Treatment Plant Outfall project. • Started design of Oyster Bay Beach Sewer Project. • Completed construction of WWTP Interceptor Upgrades Project. 2020 Goals: • CIPP project delivery. • Complete design of Oyster Bay Beach Sewer project. • Complete Crosstown Pipeline Redundancy Study. • Complete design of the Decommission Beach Sewer in Manette OF4 to EB2 project. • Finalize PSIC sewer improvements planning with Mason County. • Complete Navy salinity impact study. • Negotiate and execute long term agreement with DNR for mitigation in lieu of beach main removal. • Implement Asset Management approach to prioritizing capital improvement projects. 142 Stormwater Utility Enterprise Fund Summary: The Stormwater Utility serves a population of approximately 41,500 residents. The Utility supports the Wastewater Utility in the CSO Control Program and completes all activities associated with the operation and mainte- nance of the stormwater system, including management, billing, development reviews, facilities inspections, public education and involvement, maintenance management, and overhead costs. Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 6,088 23,000 70,000 Charges for services 3,425,836 3,730,647 4,130,288 4,490,512 Fines & forfeits 9,346 -2,575 10,000 7,000 Other revenue 859,212 1,367,647 10,500 4,000 Debt proceeds 0 0 0 0 Total revenue 4,294,394 5,101,807 4,173,788 4,571,512 Expenditures Personnel 1,385,398 986,248 1,467,776 1,676,518 Supplies, services & taxes 1,723,027 1,843,093 2,282,954 2,564,552 Capital expenditures 0 0 0 0 Debt service 147,780 141,206 154,575 153,005 Transfers 104,900 1,234,864 434,649 180,000 Total expenditures 3,361,105 4,205,411 4,339,954 4,574,075 Revenue over(under) expenditures 933,289 896,396 -166,166 -2,563 Beginning fund balance 1,083,202 2,016,491 634,803 521,002 Ending fund balance $2,016,491 $2,912,887 $468,637 $518,439 Stormwater Utility 143 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • Stormwater Utility Operations 2020 Budget Highlights: • Addition of one new FTE to support new and ex- isting stormwater discharge permit requirements and support program goals and objectives • Develop watershed plans for urban stormwater drainage basins and modeling/mapping the storm- water system to meet new permit requirements • Assist Kitsap Lake property owners with for- mation of a Lake Management District to improve water quality • Program support from Ecology’s capacity grant • Expand the Rain Garden Program city-wide • Asset management • Continued stormwater infrastructure maintenance, replacement, and improvement • Utilize new technology in stormwater piping repairs. • Train Staff in maintenance procedures for various new stormwater pre-treatment devic- es. 2020 Capital Considerations: • Support upcoming projects through video and locating. 2019 Accomplishments: • Improved programs to comply with stormwater discharge permit requirements • Developed Stormwater Management Plan and sub- mitted annual report • Secured up to $2 million in grants through Ecolo- gy’s Stormwater Financial Assistance Program • Purchased compact vacuum sweeper to clean sidewalks, commons areas and parking lots • Initiated Kitsap Lake Management Plan update and implementation • Installed temporary weirs in Gorst Creek to mitigate the fish barrier • Coordinated two Sinclair Inlet Cleanup events with over 60 volunteers • Represented regional cities on the Puget Sound Partnership’s Salmon Recovery Council • Maintained over 50 pet waste bag dispenser with more than 170,000 bags used • Initiated 2019-21 Rain Garden Program • Developed permitting and guidance program for charity carwashes • Completed habitat assessment for McDougal & Anderson Creeks and a preliminary report for removal of Anderson Creek dams 2020 Goals: • Continue to effectively manage surface and storm- water resources • Improve Staff knowledge related to surface and stormwater protection • Maintain compliance with stormwater discharge permit and other regulatory requirements • Protect all property and streets from runoff dam- age • Provide pollution prevention guidance and actions to staff and public • Improve public education and outreach • Complete annual maintenance • Support Capital Projects • Continue to pursue proficiency in maintenance of stormwater treatment devices. • Increase staff knowledge in Erosion Control BMP’s. • Eliminate potential flooding problems. • Maintain excellent safety record. 144 Stormwater Capital Enterprise Fund Summary: The Stormwater Capital fund provides for the replacement and construction to improve the City’s stormwater system. Previously, capital improvement was accounted for in the Storm- water Utility fund. The fund provides for the planning, engineering, labor, material, equip- ment, and overhead costs related to construc- tion. Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 36,647 0 101,000 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 301,577 2,062,811 2,101,209 3,798,500 Debt proceeds 0 0 0 0 Total revenue 338,224 2,062,811 2,202,209 3,798,500 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 142,201 74,899 0 94,000 Capital expenditures 2,101,078 153,628 3,195,747 5,345,148 Debt service 0 0 0 0 Transfers 0 26,667 0 0 Total expenditures 2,243,279 255,194 3,195,747 5,439,148 Revenue over(under) expenditures -1,905,055 1,807,617 -993,538 -1,640,648 Beginning fund balance 4,039,614 2,134,559 3,942,176 4,268,985 Ending fund balance $2,134,559 $3,942,176 $2,948,638 $2,628,337 Stormwater Capital 145 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • 2010 Budget Highlights: • 2010 Capital Considerations: • 2009 Accomplishments: • Stormwater Capital 2020 Budget Highlights: • Implements components of the Kitsap Lake Man- agement Plan • Implements Sinclair and Dyes Inlets cleanup pro- gram (TMDL) actions to improve Ostrich Bay Creek and Ostrich Bay • Implements safe route to school for Kitsap Lake Elementary • Continues on-going minor capital upgrades to the collection system, including ditches and culverts • Continues annual storm drain replacement/CIPP program 2020 Capital Considerations: NOTE: All capital expenditures are funded through a combination of rates, PWTF loans, grants, and revenue bonds. • Ostrich Creek Stormwater Treatment Retrofit Construction, Ecology grant , $1.7 M • Ostrich Creek Culvert Improvement, $2.2M • Kitsap Lake Elementary (Safe Routes to School, stormwater system), $684K • Schley Canyon CIPP, $250K • Kitsap Lake Stormwater Outfall Treatment design, Ecology grant, $200K • Northlake Way Fish Passage feasibility and pre- liminary design, SRFB grant, $101K • Stormwater Outfall Dive Inspection/Assessment, $50K • Kitsap Lake Algae Control Planning, $50K • Perry Ave Reconstruction, $32K • Inflow and Infiltration (Rain Gardens), $30K • 19th and Bloomington Flood Control, $25K • Kitsap Lake Management Plan (aquatic vegetation and phosphorus control), $20K 2019 Accomplishments: • Initiated E 11th Street stormwater treatment retro- fit design with Perry Ave street redevelopment • Completed Ostrich Creek Stormwater Treatment Retrofit design • Completed mitigation required for East Park Out- fall beach armoring at Lions Field • Completed construction of Marine Dr and Kitsap Way stormwater treatment retrofit • Start design for Pine Rd stormwater basin, and Eagle and Dibb flooding control project design • Started design for Ostrich Creek culvert replace- ment designs at Price Rd, Kitsap Way, and Brentwood 2020 Goals: • Complete construction of the Ostrich Creek Culvert Replacements project. • Complete design and permitting for the Pine Road Sub Basin Stormwater Improvements project. 146 Utility Debt Reserve Enterprise Fund Summary: The Utility Debt Reserve Fund accumulates and holds reserves equal to the average annual debt service on loans obtained by the utilities through the State’s Centennial Clean Water Fund (CCWF) and Water Pollution Control Revolving Fund (WPCRF) loan programs, as well as for the outstanding revenue bonds is- sued by the combined utility system. Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 10,160 26,804 14,500 22,000 Debt proceeds 0 0 0 0 Total revenue 10,160 26,804 14,500 22,000 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 24,001 90,731 0 0 Total expenditures 24,001 90,731 0 0 Revenue over(under) expenditures -13,841 -63,927 14,500 22,000 Beginning fund balance 1,727,563 1,713,722 1,649,795 1,677,295 Ending fund balance $1,713,722 $1,649,795 $1,664,295 $1,699,295 Utility Debt Reserve 147 148 Internal service funds are used by govern- ments to account for goods and services pro- vided by one City department for another. Revenues are provided for these support func- tions from fees which are charged on a cost basis to the departments receiving the services or goods. The budget includes six internal service funds: Risk Management This fund provides for the administration and maintenance of City risk manage- ment functions including the maintenance of reserve funds to provide the City with adequate protection to manage fluctua- tions in insurance premiums and claims. Employment Security This fund is used for the purpose of accu- mulating funds based on a percentage of wages to pay for the unemployment of qualified terminated City employees through the Employment Security De- partment. Accumulated Leave Liability This fund is used for the purpose of accu- mulating funds based on a percentage of wages to payout accrued vacation when an employee leaves City employment. Equipment Rental Reserve—Operations and Maintenance This fund was established in 2009 to track expenditures and interfund pay- ments related to maintenance and service of the City’s fleet of vehicles and large equipment. Equipment Rental Reserve—Equipment Reserve This fund is used for the purpose of accu- mulating funds to replace vehicles and equipment at the end of their useful lives. Revenues are generated through user fees paid by departments utilizing fleet ser- vices. Information Technology This fund provides for support functions to the City’s network and technology sys- tems and the maintenance and replace- ment of hardware and software compo- nents. Internal Service Funds Overview Introduction Internal Service Funds Overview 149 Actual Actual Budget Budget 2017 2018 2019 2020 FTE positions 2.00 2.00 2.00 2.00 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 2,850,045 3,260,106 3,544,236 3,556,545 Fines & forfeits 0 0 0 0 Other revenue 3,505,055 5,010,723 4,114,886 4,793,605 Debt Proceeds 0 0 0 0 Total revenue 6,355,100 8,270,829 7,659,122 8,350,150 Expenditures Personnel 2,362,360 2,125,612 2,227,200 2,428,800 Supplies, services & taxes 3,407,040 2,767,635 3,726,625 3,582,337 Capital expenditures 1,347,900 1,763,168 1,910,708 1,902,780 Debt service 0 0 0 0 Transfers 0 250,000 0 0 Total expenditures 7,117,300 6,906,415 7,864,533 7,913,917 Fund totals - Expenditures only Risk Management 2,304,473 1,265,538 1,888,491 1,934,362 Employment Security 44,396 259,753 40,000 75,000 Accumulated Leave Liability 490,782 503,344 400,000 450,000 ER&R Maintenance 1,779,751 1,754,273 1,895,947 1,812,920 ER&R Reserves 1,383,074 1,767,135 1,913,469 1,887,780 Information Technology 1,114,824 1,356,372 1,726,626 1,753,855 Total Internal Service Funds 7,117,300 6,906,415 7,864,533 7,913,917 Revenue over(under) expenditure -762,200 1,364,414 -205,411 436,233 Beginning fund balance 7,766,956 7,004,756 8,120,594 7,956,711 Ending fund balance $7,004,756 $8,369,170 $7,915,183 $8,392,944 Internal Service Funds 150 Risk Management Internal Service Fund Summary: The Risk Management Fund was established to consolidate the financial recording and ad- ministrative tracking of all property and casu- alty insurance activities in one cost center with joint costs to be shared by all funds as appropriate. Funds are provided for self- insured claims investigation and payment, liti- gation costs, insurance specification prepara- tion, excess insurance premiums, risk identifi- cation and loss control, safety education, and workers compensation. Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 2,043,544 2,147,755 1,847,336 1,844,362 Debt Proceeds 0 0 0 0 Total revenue 2,043,544 2,147,755 1,847,336 1,844,362 Expenditures Personnel 853,641 425,168 340,000 390,000 Supplies, services & taxes 1,450,832 840,370 1,548,491 1,544,362 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 2,304,473 1,265,538 1,888,491 1,934,362 Revenue over(under) expenditure -260,929 882,217 -41,155 -90,000 Beginning fund balance 1,994,343 1,733,414 2,731,265 2,572,551 Ending fund balance $1,733,414 $2,615,631 $2,690,110 $2,482,551 Risk Management 151 Risk Management 2020 Budget Highlights: • Identify and project liability loss exposures and hazardous working conditions and recommend effective prevention, mitigation and financing techniques. • Negotiate, procure and administer the City’s property, liability, pollution, aviation, marine, cyber, workers’ compensation and surety insurance and self-insurance programs. • Investigate, evaluate and resolve self-insured liability claims filed against the City. • Assure compliance with State’s industrial insurance laws by providing mandatory workers’ compensation benefits in a cost effective way. • Present, negotiate and resolve City claims and secure recovery from others for damage to City property. 2020 Capital Considerations: • The Risk Management Fund has does not have capital funds budgeted for 2020. 2019 Accomplishments: • Met established goal of maintaining a reserve balance at least equal to the projected fund liability. • Obtained favorable insurance renewal rates. • Through September 2019, resolved 33 liability claims. • Through September 2019, recovered $43,631.36 from third parties related to City property damage. • Provided oversight to the City’s Safety and Health Committee. • Provided workers’ compensation training to police. • Provided training related to OSHA investigations to Public Works & Utilities. 2020 Goals: • Continue to maintain a reserve balance at least equal to the projected fund liability. • Obtain favorable renewal rates for the City’s property, liability, pollution, aviation, marine, cyber, workers’ compensation and surety insurance. • Continue to maintain lower workers’ compensation assessments with the City’s self– insured program. • Improve collection process on claims for damages. • Continue to provide risk management training and advice to City employees. 152 Employment Security Internal Service Fund Summary: The Employment Security Fund was created in 2011 by Ordinance 5153. The City is a re- imbursable employer with the Washington State Employment Security Department (ESD). Unemployment benefits paid to a terminated City employee is reimbursed by the City to ESD. Previously, the expense was charged to the department the employee last worked. By creating a separate fund each department contributes based on wages paid. This in effect spreads the expenditure over time between all departments an employee worked during his/her tenure. It also allows for accuracy in budgeting expenditures. Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 16,859 22,129 4,000 4,000 Debt Proceeds 0 0 0 0 Total revenue 16,859 22,129 4,000 4,000 Expenditures Personnel 44,396 9,753 40,000 75,000 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 250,000 0 0 Total expenditures 44,396 259,753 40,000 75,000 Revenue over(under) expenditure -27,537 -237,624 -36,000 -71,000 Beginning fund balance 582,671 555,134 317,510 237,010 Ending fund balance $555,134 $317,510 $281,510 $166,010 Employment Security 153 Accumulated Leave Liability Internal Service Fund Summary: The Accumulated Leave Liability Fund was created in 2011 by Ordinance 5153. Previ- ously, vacation accrued paid out at termina- tion was expended in the department the em- ployee last worked. By creating a separate fund each department contributes based on wages paid and it spreads the expenditure over time between all departments an employ- ee worked during his/her tenure. This also allows for accuracy in budgeting expendi- tures. Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 229,632 664,324 543,000 582,500 Debt Proceeds 0 0 0 0 Total revenue 229,632 664,324 543,000 582,500 Expenditures Personnel 490,782 503,344 400,000 450,000 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 490,782 503,344 400,000 450,000 Revenue over(under) expenditure -261,150 160,980 143,000 132,500 Beginning fund balance 263,217 2,067 163,047 190,547 Ending fund balance $2,067 $163,047 $306,047 $323,047 Accumulated Leave Liability 154 Equipment Rental & Reserve—Maintenance Internal Service Fund Summary: The Equipment Rental & Reserve Fund is an internal service fund which finances the fuel- ing and repair of City vehicles and equipment. Revenues are generated through user fees paid by departments utilizing fleet services. This fund manages the operation and maintenance of City vehicles and equipment including fire trucks, police cars, backhoes, road graders and other equipment. Actual Actual Budget Budget 2017 2018 2019 2020 FTE positions 1.00 1.00 1.00 1.00 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 1,643,433 1,778,886 1,868,227 1,800,119 Fines & forfeits 0 0 0 0 Other revenue 2,590 2,981 3,000 2,800 Debt Proceeds 0 0 0 0 Total revenue 1,646,023 1,781,867 1,871,227 1,802,919 Expenditures Personnel 429,381 470,578 543,900 567,100 Supplies, services & taxes 1,350,370 1,283,695 1,352,047 1,230,820 Capital expenditures 0 0 0 15,000 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 1,779,751 1,754,273 1,895,947 1,812,920 Revenue over(under) expenditure -133,728 27,594 -24,720 -10,001 Beginning fund balance 443,853 310,125 78,894 81,594 Ending fund balance $310,125 $337,719 $54,174 $71,593 ER&R Maintenance 155 Equipment Services—Operations and Maintenance 2020 Budget Highlights: • Training for Technician EVT certifications— WA State Fire Mechanics Academy, Rosenbau- er factory training. 2020 Capital Considerations: • Purchase new A/C refrigerant recycle machine-due to R1234YF refrigerant in new vehicles that are coming out of warranty. 2019 Accomplishments: • Implemented new fleet software—Assetworks, cur- rently have 477 completed work orders (June 24- September). • Performed 9 in-house patrol vehicle upfits to in- clude on K-9 vehicle, average savings of $2,500 per car. • Performed 1 Fire Department Training Officer vehicle upfit. • Performed 412 A and C services as of September 24, 2019. • Upgraded Cummins Engine diagnostic software to dealer level capabilities. • Transitioned all manual work orders to electronic processing by replacing and upgrading technician work station laptops. • Performed upfit of Parks Department plant water- ing truck and met April deadline. • Purchased new snow plow for Facilities truck ena- bling them to clear parking lots. Delivery antici- pated end of October 2019. • Purchase of replacement police patrol vehicle, which was totaled. Delivery anticipated end of October 2019. 2020 Goals: • Continue implementation of new software and work on more accurate inventory controls. • Work towards increasing our proactive mainte- nance program in order to provide safe and reliance equipment for our customer departments. 156 Equipment Rental & Reserve—Reserves Internal Service Fund Summary: This division manages the replacement of City vehicles and equipment including fire support vehicles and ambulances, police cars, backhoes, road graders and other equipment. ERR is responsible for asset replacement planning and financing. Replacement funds are accumulated through rental fees paid by the user. Actual Actual Budget Budget 2017 2018 2019 2020 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 1,210,366 2,166,383 1,464,550 2,154,943 Debt Proceeds 0 0 0 0 Total revenue 1,210,366 2,166,383 1,464,550 2,154,943 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 35,174 3,967 2,761 0 Capital expenditures 1,347,900 1,763,168 1,910,708 1,887,780 Debt service 0 0 0 0 Transfers & Other 0 0 0 0 Total expenditures 1,383,074 1,767,135 1,913,469 1,887,780 Revenue over(under) expenditure -172,708 399,248 -448,919 267,163 Beginning fund balance 4,085,818 3,913,110 4,423,572 4,134,238 Ending fund balance $3,913,110 $4,312,358 $3,974,653 $4,401,401 ER&R - Reserves 157 Equipment Services—Vehicle Reserves 2020 Budget Highlights: • Dispose of obsolete equipment and vehicles. • Implement replacement reserve calculations uti- lizing Assetworks. • Pursue “Green” opportunities for fleet replace- ments. • Assess effectiveness of snow removal equipment 2020 Capital Considerations: • Replacement of 2 Street Department Ford F550, like kind with new stainless steel sanders. • Replace Sewer Maintenance dump truck with new 12 yd dump truck and snow removal capabilities • Replace Street Department anti-icer truck with 4WD truck, larger capacity tank and plow. • Purchase 1 F550 with plow and sander for wastewater treatment plant. • Purchase new lift truck for Streets/Electronics • Purchase 1 Ford F350 for Forestry 2019 Accomplishments: • Purchased 9 Police Patrol Vehicles, increased size of Patrol fleet for take home vehicle program. • Purchased 1 12 yd dump truck for Water Mainte- nance. • Purchased new water truck for Parks Department. • Purchased new flatbed truck for Parks to tow large mower trailer. • Purchased new service truck for Water Resources • Purchased new Fire Department training officer truck. • Purchased new ambulance chassis and remounted ambulance body • Submitted for approval and ordered 80% of all new equipment prior to end of February. 2020 Goals: • Continue to upgrade equipment to newer, cleaner equipment. • Surplus under-utilized equipment. • Submit for approval and order all new equipment latest end of February. 158 Vehicle Number Fund/Dept.Retiring Vehicle/Equipment Approximate Mileage Anticipated Replacement Vehicle Quoted Cost Equipment Cost Total 3021 102 - Streets 2002 Ford F550 4X4 Crew 72,000 Ford F550 Standard Cab 130,000$ 4,000$ 134,000$ 3022 102 - Streets 2002 Ford F550 4X4 Crew 89,000 Ford F550 Standard Cab 130,000 4,000 134,000 3100 102 - Streets De-Icer NA In-house build 10,000 - 10,000 3134 102 - Streets 1999 Ford F450 Svc W/Boom 89,841 Ford F450 Svc with man-lift 160,000 8,000 168,000 0321 451 - Sewer 1986 International 2574 141,496 Dump truck w/ plow and sander 244,000 - 244,000 0081 401 - Water (Forestry)2004 Chev Colorado 4X4 P/U 87,385 Ford F350 3/4-ton 38,360 3,400 41,760 1545 20 - Police 2006 Ford Expedition 160,871 2020 Ford Police Interceptor Utility-Hybrid with Safety Equip 43,670 24,000 67,670 91563 20 - Police 2009 Ford Crown Victoria 143,580 2020 Ford Police Interceptor Utility-Hybrid with Safety Equip 43,670 24,000 67,670 91564 20 - Police 2009 Ford Crown Victoria 158,264 2020 Ford Police Interceptor Utility-Hybrid with Safety Equip 43,670 24,000 67,670 91566 20 - Police 2009 Ford Crown Victoria 155,171 2020 Ford Police Interceptor Utility-Hybrid with Safety Equip 43,670 24,000 67,670 91567 20 - Police 2009 Ford Crown Victoria 139,994 2020 Ford Police Interceptor Utility-Hybrid with Safety Equip 43,670 24,000 67,670 91569 20 - Police 2009 Ford Crown Victoria 147,695 2020 Ford Police Interceptor Utility-Hybrid with Safety Equip 43,670 24,000 67,670 974,380$ 163,400$ 1,137,780$ New Vehicles - Not funded by ERR replacement reserves. Funding comes from department operating budgets. 25 - Fire New addition for Fire Type 6 Truck (Fire)180,000$ 180,000$ 25 - Fire New addition for Fire Medic 275,000 275,000 401 - Water (Forestry)Additional contribution to upgrade replacement Ford F350 3/4-ton 50,000 50,000 451 - Sewer New addition for Sewer Perma-Lateral CIPP Systems Ambient Cure 18FT Trailer 150,000 150,000 451 - Sewer (WWTP)New addition for WWTP Ford F550 Dump (includes plow, sander, and beds)95,000 95,000 750,000$ -$ 750,000$ 1,887,780$ Total Capital Purchases EQUIPMENT RENTAL & RESERVE FUND VEHICLE PURCHASE LIST 159 Information Technology Internal Service Fund Summary: Information Technology provides city depart- ments with customized automated systems, computer hardware/software support, local/ wide area network infrastructure support, de- sign assistance, acquisition, installation, train- ing and maintenance of hardware and soft- ware systems. Actual Actual Budget Budget 2017 2018 2019 2020 FTE positions 1.00 1.00 1.00 1.00 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 1,206,612 1,481,220 1,676,009 1,756,426 Fines & forfeits 0 0 0 0 Other revenue 2,064 7,151 253,000 205,000 Debt Proceeds 0 0 0 0 Total revenue 1,208,676 1,488,371 1,929,009 1,961,426 Expenditures Personnel 544,160 716,769 903,300 946,700 Supplies, services & taxes 570,664 639,603 823,326 807,155 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 1,114,824 1,356,372 1,726,626 1,753,855 Revenue over(under) expenditure 93,852 131,999 202,383 207,571 Beginning fund balance 397,054 490,906 406,306 740,771 Ending fund balance $490,906 $622,905 $608,689 $948,342 Information Technology 160 Information Technology 2020 Budget Highlights: • New E911 database service due to CenturyLink discontinuing their service. • Ongoing PC Replacement program rotating out outdated PCs. • Increase in Training fund to ensure employees can stay current on all technology advancements and new programs. 2020 Capital Considerations: • There are no planned Capital Projects planned for 2020. 2019 Accomplishments: • Promoted and hired staff to fill unexpected vacan- cies during the year. • Purchased and implemented a Social Media archiv- ing solution to meet public record requirements. • Purchased and deployed an Anti-Virus/Anti- Ransomware solution that increased the overall protection of the city’s data. • Successfully integrated Bremerton Tax and Li- cense with FileLocal to provide central online Gen- eral Business License and tax services. • Completed upgrade of city’s VMWare server core and storage capacity to meet new storage and com- puting requirements. • Instituted Social Media archiving to meet state public record requirements. • Instituted IT Standby program to provide after hour service during emergencies. 2020 Goals: • Complete Praxis/BOLTS system integration for Bremerton Tax and License, to replace the current TaxTools system. • Get personnel trained on existing systems (where there is a knowledge gap) and new technology to improve overall efficiency. • Map out and implement a redundant internet/ network connection between city primary network locations. 161 162 Capital Improvement Program Overview Capital Improvement Program Overview A Capital Improvement Plan (CIP) is a multiyear plan that provides a planned and programmed ap- proach to utilizing the City’s financial resources in the most efficient manner to meet service and in- frastructure needs. The City has prepared a comprehensive capital projects list as a part of the 2020 annual budget process. This list provides a six-year view of in- tended projects and serves as a resource for the City Council, City staff, and the citizens of Bremerton in understanding the scope, timing, and funding of key projects. While funding was iden- tified as a part of each project description, some unfunded and underfunded projects have been included for the future periods of 2020 through 2025 in order to keep them in the forefront as tar- gets for grants, ballot measures, and other contin- ued funding efforts. Projects identified to occur in 2020 however were required to have a designated revenue source and are integrated into the City’s annual budget. The 2020 – 2025 Capital Improvement Plan is comprised of general-purpose (municipal capital improvements), transportation, and utility pro- jects. On September 21, 2005 the Council adopt- ed a Wastewater Comprehensive Plan by Resolu- tion No. 2979 with an update approved on Decem- ber 17, 2014 by Ordinance No. 5268. In addition, on December 20, 2006 the City Council adopted a Water System Plan by Ordinance No. 4992 which was amended by Resolution No. 3195 on June 19, 2013. Finally, on October 19, 2011 the City Council adopted a separate Transportation Im- provement Plan by Resolution No. 3154 with the most recent amending Resolution No. 3320 adopt- ed on July 17, 2019. These individual components of Bremerton’s Capital Improvement Plan are summarized and then incorporated into this city- wide Capital Improvement Plan. These separate plans as previously adopted encompass the vast majority of the City’s planned capital programs and include detailed information on the scope, timing, and reason for their being undertaken. Readers are encouraged to review the separate transportation and utility system capital plans to learn more about the significant programs de- scribed for these specific areas. The City of Bremerton considers its six-year capi- tal plan as a long-range plan for addressing capital needs. The purposes and goals of the CIP are to: • Provide capital facilities and infrastructure that are needed by the community for civic pur- poses and support the vision of Bremerton’s future as articulated in the Comprehensive Plan. • Support the provision of City services con- sistent with the expectations of the community, as expressed in the City’s declared level of service standards. • Preserve levels of service as growth and de- velopment add new demands. • Provide facilities that meet special needs of the community, rehabilitate and/or replace the City’s facilities and infrastructure to extend useful life and assure continued efficiency. In developing the Capital Improvement Plan, the Department of Community Development has worked with Financial Services to ensure that the information required by the Growth Management Act (GMA) has been included in the plan. plan. 163 Capital Improvement Plan Process The annual update of the capital improvement plan began with a request to the City depart- ments to submit a list of various capital improve- ment projects to be considered. This was initiat- ed during July 2019 as the start of the scheduled annual budget development. Financial Services then compiled this list and ensured throughout the development of the annual operating budget that the CIP was kept current and consistent with the operating budget submittals and with the re- cently adopted Transportation Improvement Plan, Wastewater Comprehensive Plan, and Wa- ter System Plan, – all of which were prepared separately by the Public Works Department and adopted by the City Council after separate study sessions and public hearings. The final Capital Improvement Plan is now presented herein to- gether with the proposed annual budget to the City Council for approval. The Council will hold public hearings to review the Capital Im- provement Plan and annual budget. Upon com- pletion of the public hearing process, the Capital Improvement Plan and annual budget will then be formally adopted by Ordinance. Overview of the 2020 – 2025 Capital Improve- ment Plan The 2020 – 2025 Capital Improvement Plan sup- ports the City’s continued commitment to revi- talization of Bremerton with the inclusion of ma- jor projects that are part of the plan for redevel- opment and revitalization, along with other pro- jects that rehabilitate or restore existing infra- structure, including major maintenance projects identified in the plan. The City’s capitalization policy defines capital assets as tangible objects of a long-term character that will continue to be held or used such as land, buildings, machinery, furniture, and other equipment with a life expec- tancy greater than one year and having a value of $10,000 or greater. While the majority of expenditures identified in the Capital Improvement Plan are capital ex- penditures, there are programs included that are not characterized as “capital” per the City’s ac- counting policy on capitalization, but are includ- ed in the CIP due to their significant impact on infrastructure, utility rates and as required by state RCW to ensure appropriate eligibility for the use of Real Estate Excise Tax to fund these efforts. Capital Improvement Program Overview 164 Budget 2020 2021 2022 2023 2024 2025 Governmental Funds General Fund General Facilities 260,000$ 552,000$ 30,000$ -$ 15,000$ 15,000$ Parking System 110,000 - - - - - Police Special Projects 80,000 60,000 60,000 60,000 60,000 60,000 BKAT 30,000 35,000 25,000 20,000 25,000 - 1% for Arts - 10,000 10,000 - - - Debt Service Funds 415,000 390,000 390,000 390,000 390,000 390,000 Park Facilities Construction 1,134,500 4,296,037 810,000 970,000 1,145,000 2,700,000 Residental Street and Sidewalk 1,513,809 1,200,000 1,250,000 1,200,000 1,250,000 1,200,000 Transportation Projects 7,367,058 13,521,496 16,600,000 15,721,000 14,370,000 20,515,000 Fire Public Safety Capital 103,773 - - - - - Total Governmental Funds 11,014,140$ 20,064,533$ 19,175,000$ 18,361,000$ 17,255,000$ 24,880,000$ Enterprise Funds Water Capital Utility 6,588,166$ 7,577,900$ 4,880,000$ 3,470,000$ 1,945,000$ 2,335,000$ Wastewater Capital Utility 4,023,200 9,560,000 6,710,000 5,340,000 4,585,000 2,085,000 Stormwater Capital Utility 5,439,148 3,693,253 4,101,330 2,395,000 2,580,000 1,130,000 Total Enterprise Funds 16,050,514$ 20,831,153$ 15,691,330$ 11,205,000$ 9,110,000$ 5,550,000$ Internal Service Funds Equipment Rental & Reserve 1,887,780$ 2,117,721$ 1,459,839$ 1,869,391$ 1,189,296$ 642,263$ Information Technology - - - - 55,000 - Total Internal Service Funds 1,887,780$ 2,117,721$ 1,459,839$ 1,869,391$ 1,244,296$ 642,263$ Total All Funds 28,952,434$ 43,013,407$ 36,326,169$ 31,435,391$ 27,609,296$ 31,072,263$ City-Wide Capital Improvement Program (Includes Major Maintenance) Estimated 165 Budget 2020 2021 2022 2023 2024 2025 Estimated City-Wide Capital Improvement Program Project Listing General Fund General Facilities Building Improvements 260,000$ 552,000$ 30,000$ -$ 15,000$ 15,000$ 260,000$ 552,000$ 30,000$ -$ 15,000$ 15,000$ Parking System Fund Equipment 110,000$ -$ -$ -$ -$ -$ Conference Center Building Improvements 75,000$ -$ -$ -$ -$ -$ Police Special Projects Fund Vehicles and Equipment 80,000$ 60,000$ 60,000$ 60,000$ 60,000$ 60,000$ Public Access Television BKAT Production Equipment Upgrades 30,000$ 35,000$ 25,000$ 20,000$ 25,000$ -$ One Percent for Arts Public Art Work -$ 10,000$ 10,000$ -$ -$ -$ Debt Service Payments Government Center LTGO Fund 340,000$ 340,000$ 340,000$ 340,000$ 340,000$ 340,000$ 2019 Refunding LTGO 75,000 50,000 50,000 50,000 50,000 50,000 415,000$ 390,000$ 390,000$ 390,000$ 390,000$ 390,000$ Park Facilities Construction Fund Evergreen Rotary Park ADA Beach Access, Sidewalk and Parking -$ -$ 275,000$ -$ -$ -$ Forest Ridge Park Master Plan and Renovation - - 10,000 500,000 - - Haddon Park Master Plan and Renovation - 500,000 - - - Harborside Park Fountain Basin Lining - 100,000 - - - - Kitsap Lake Boat Launch and Park Renovation - 1,136,037 - - - - Lions Park Boat Launch Dock Design - - - 270,000 - - Lions Park Dock Renovation - - - - 1,135,000 - Lions Park Drainage Improvements - 35,000 125,000 - - - Maintenance Shop - - 200,000 - - - Memorial Plaza Fountain Lining - 75,000 - - - - Other Parks (NAD)- 200,000 200,000 200,000 10,000 200,000 Pendergast Regional Park Turfed Fields and Restroom - 2,250,000 - - - - Sheridan Park Community Center/Senior Center Renovation - - - - - 2,500,000 Warren Ave Playfield 1,134,500 - - - - - 1,134,500$ 4,296,037$ 810,000$ 970,000$ 1,145,000$ 2,700,000$ 166 Residential Street and Sidewalk Fund Residential Street Construction and Major Maintenance 938,610$ 600,000$ 600,000$ 600,000$ 600,000$ 600,000$ Sidewalk Construction and ADA Sidewalk Improvements 296,285 300,000 300,000 300,000 300,000 300,000 Sidewalk Major Maintenance 198,914 300,000 300,000 300,000 300,000 300,000 Street Safety Improvements-Guardrail, Retaining Wall 50,000 - 50,000 - 50,000 - Traffic Calming 30,000 - - - - - 1,513,809$ 1,200,000$ 1,250,000$ 1,200,000$ 1,250,000$ 1,200,000$ Transportation Projects Fund 6th Street Phase I (Callow to Naval)631,000$ -$ -$ -$ -$ -$ 6th Street Phase II (Warren to Pacific)876,255 - - - - - 6th Street Phase III (Naval to Warren)- - 300,000 2,100,000 - - 11th Street Reconstruction, Warren to Pacific - - - - - 500,000 ADA Sidewalk Improvements (Curb Ramp Construction)40,000 40,000 40,000 40,000 40,000 40,000 Anderson Cove Sidewalks (19th & Naval to 15th)- - - - 40,000 400,000 Annual Maintenance Program: Major Maintenance and Reconstruction 200,000 150,000 150,000 150,000 150,000 150,000 Arsenal Way/Patton Ave Safety Improvements - - - - - 100,000 Bremerton School Zone Safety Improvements (SRTS)244,000 - - - - - City Safety Improvement 100,000 100,000 100,000 100,000 100,000 100,000 Crownhill Elementary (SRTS) Phase II - - - - - 350,000 Downtown Bike Improvements 150,000 - - - - - E. Bremerton Shared Use Path - - - - 80,000 600,000 East/West Corridor Diet (6th or 11th or Couplet)- - - 800,000 8,000,000 Green Standard Bicycle Improvements - 20,000 20,000 20,000 20,000 20,000 Green Standard Pedestrian Improvements - 20,000 20,000 20,000 20,000 20,000 HSIP III-Kitsap Way Bike Lane/Warren Signal 363,000 2,154,800 - - - - ITS Adaptive Signals on SR-304 (Charleston to Washington)- 125,000 125,000 1,450,000 - - ITS City-Wide - - - - - 500,000 Kitsap Lake Elementary (SRST)1,833,773 - - - - - Marine Drive NMT Improvements - - 400,000 5,000,000 - - Matan & Lillian & James Sidewalk Connector (Bloomington to Olympic)- - - - - 40,000 National Avenue Reconstruction (Kitsap Way to City Limits)- - - - - 300,000 Naval Avenue Road Diet (1st to 15th)552,000 400,000 3,000,000 - - - Navy Commuter Master Plan 500,000 250,000 - - - - Oyster Bay Avenue Improvements (Kitsap Way to Arsenal)- - 250,000 2,500,000 - - Perry Avenue Reconstruction (11th to 17th) 334,530 3,751,696 - - - - Pine Road Construction (Sheridan to Pinewood)- - - 250,000 2,250,000 - Quincy Square on 4th Street (Washington to Pacific)- 4,967,500 - - - - Sheridan Reconstruction (Wheaton Way to Lebo)- - - - - 250,000 Budget 2020 2021 2022 2023 2024 2025 Estimated City-Wide Capital Improvement Program Project Listing 167 Budget 2020 2021 2022 2023 2024 2025 Estimated City-Wide Capital Improvement Program Project Listing Transportation Projects Fund - Continued Sidewalk Improvement Program 40,000 70,000 70,000 70,000 70,000 70,000 Signal System Upgrades 100,000 100,000 100,000 100,000 100,000 100,000 SR 303 Warren Ave Bridge Pedestrian Improvements 750,000 750,000 7,500,000 - - - SR-3/16 Study Implementation - - - - - 10,000,000 SR-303 Corridor Study (Burwell to McWilliams)195,000 - - - - - State Street Pedestrian Corridor Improvement - - - - - 75,000 Streets Electrical Cabinet Replacement Program 35,000 35,000 35,000 35,000 35,000 35,000 Sylvan Reconstruction (Wheaton Way to Pine Road)- - - - 250,000 4,750,000 Traffic Model Development/Corridor Capacity and Signal Optimization Study 25,000 - - - - - Trash Cans and Benches 15,000 15,000 15,000 15,000 15,000 15,000 Warren Avenue - extended left turn pocket from 16th south to 13th for College Main Entrance- - - - 200,000 2,100,000 Warren Avenue Pedestrian Overpass/Underpass - - 250,000 1,271,000 - - Washington Avenue Sidewalk Construction - Towers Dev Agmt 10,000 145,000 - - - - Washington Avenue, Pacific to Manette Bridge 337,500 337,500 4,225,000 - - - Wayfinding Signage 25,000 80,000 - - - - Werner Road - Signal Improvements and Widening - - - 300,000 3,000,000 - West Kitsap Way Reconstruction/Rechannelization (Chico to SR-3)- - - 1,500,000 - - Yellow-Flashing Lights (City-Wide)10,000 10,000 - - - - 7,367,058$ 13,521,496$ 16,600,000$ 15,721,000$ 14,370,000$ 20,515,000$ Fire Public Safety Capital Fund 103,773$ -$ -$ -$ -$ -$ Water Capital Watermains 2,423,166$ 4,167,900$ 3,945,000$ 1,445,000$ 1,445,000$ 1,445,000$ Wells, Pump Stations and Source 2,100,000 400,000 550,000 900,000 500,000 400,000 Reservoirs and Dams 1,700,000 2,650,000 260,000 1,000,000 - 490,000 Buildings, Roads, Bridges and Land 365,000 360,000 125,000 125,000 - - 6,588,166$ 7,577,900$ 4,880,000$ 3,470,000$ 1,945,000$ 2,335,000$ Wastewater Capital Mains 2,020,000$ 6,120,000$ 3,420,000$ 4,050,000$ 3,170,000$ 1,170,000$ Pump Stations and Treatment 1,803,200 3,140,000 3,290,000 1,290,000 1,415,000 915,000 Buildings and Land 200,000 300,000 - - - - 4,023,200$ 9,560,000$ 6,710,000$ 5,340,000$ 4,585,000$ 2,085,000$ 168 Budget 2020 2021 2022 2023 2024 2025 Estimated City-Wide Capital Improvement Program Project Listing Stormwater Capital Stormdrains, Culverts, Bridges and Ditches 3,659,148$ 3,528,253$ 4,071,330$ 2,365,000$ 2,550,000$ 1,100,000$ Miscellaneous 1,780,000 165,000 30,000 30,000 30,000 30,000 5,439,148$ 3,693,253$ 4,101,330$ 2,395,000$ 2,580,000$ 1,130,000$ ER&R Reserves City Vehicles and Equipment 1,887,780$ 2,117,721$ 1,459,839$ 1,869,391$ 1,189,296$ 642,263$ Information Technology Storage Area Network Refresh -$ -$ -$ -$ 55,000$ -$ -$ -$ -$ -$ 55,000$ -$ 28,952,434$ 43,013,407$ 36,326,169$ 31,435,391$ 27,609,296$ 31,072,263$ Note: Projects listed on the CIP are comprised of debt service payments, capital and non-capital (major maintenance) projects/programs. 169 170 Financial Goals & Policies Resolution No. 3247 The City of Bremerton is accountable to its citizens for the efficient use of public dollars. Resources entrusted to the City should be used in a manner that provides services, pub- lic facilities, and infrastructure necessary to meet the needs of the community – both for today and for the future. The following fi- nancial goals and policies establish a frame- work of financial health and stability that is required to meet those expectations. The goals expressed here define what consti- tutes a “good outcome” for the city in regards to financial planning and decisions. Goals indicate the objectives - while the policies describe actual boundaries (or measurable) that are deemed necessary to achieve those goals. Goals for Financial Sustainability –  Diversified annual resources that are suf- ficient to provide for the regular and on- going operations associated with core city services – plus enough additional margins to cover debt service requirements and normal (average) ongoing capital expend- itures.  Debt financing should be used to smooth the effects of unusual or significant amounts of capital expenditures and/or to finance facilities that are dedicated to the benefit of limited users (for example – Local Improvement District “LID”). Policy -  The budget and financial plans of the City shall balance recurring operating expens- es, debt service, and average ongoing cap- ital requirements to recurring operating revenue. Average ongoing capital re- quirements are defined to include pay- ments necessary to the various Internal Service funds (i.e. ER&R, and Infor- mation Technology) and average recurring capital expenditures.  Before the City undertakes capital expend- itures or accepts grant funds, the ongoing costs and commitments should be de- scribed fully including identification of the revenue sources expected to provide for such ongoing costs- so that proper consid- eration may be given to the longer term financial sustainability of the project or commitment.  Where possible, grants or contributions of capital will be identified for proposed City expenditures.  Deficit financing and borrowing will not be used to support on-going City services and operations. Expenses will be reduced to conform to the long-term revenue fore- cast. Interfund loans are permissible to cover temporary gaps in cash flow, but only from moneys in excess of anticipated cash needs throughout the duration of the loan and legally available for investment. All loans shall be supported by a clear ex- pectation and schedule for repayment. Interest shall be assessed based on the cur- Financial Goals & Policies 171 rent Washington State Local Government Investment Pool rate unless the borrowing fund has no other source of revenue other than the lending fund; or the borrowing fund is normally funded by the lending fund.  Cash balances in excess of the amount re- quired to maintain strategic reserves may be used to fund one-time or non-recurring costs. Preference should be given to uses that reduce ongoing expenses (for exam- ple - early retirement of debt).  Replacement Reserves based on expected replacement cost will be collected and placed in the Equipment Rental and Re- serve Fund (ER&R) for equipment (other than computer equipment) or vehicles (other than fire engines) with a value of $20,000 or more if it is expected to be a continued need beyond its estimated initial useful life. The cost of computer equip- ment replacement will be included in the annual payments made to the Information Technology Fund (IT) for each computer by its using department. These payments are based on an expected five-year re- placement schedule. In addition to ER&R and IT, other internal service funds may be established to appropriately account for and collect expenses for specific costs with the approval of the Mayor and the City Council. An amount equal to the an- nual fractional estimated cost of replace- ments based on the expected useful life of assets will be included in the service charges paid by City departments to the various Internal Service funds (i.e. Equip- ment Rental & Reserve fund and Infor- mation Technology). Replacement cost will be reevaluated periodically through- out the life of the asset and replacement reserve charges adjusted accordingly. As- sets with an initial value less than $20,000 may be included in the Equipment Rental and Reserve Fund upon request by the us- ing department with the approval of the Director of Public Works and Utilities and the Director of Financial Services.  Long-term borrowing will be confined to significant capital improvements (or simi- lar projects) which have an extended life and when it is not practicable to be fi- nanced from current revenues. All other available and appropriate sources of fi- nancing should be exhausted before long term borrowing is pursued.  Bonds cannot be issued for a longer ma- turity schedule than a conservative esti- mate of the weighted average useful lives of the assets to be financed. The City will keep the average maturity of general obli- gation bonds at or below twenty years.  Where possible, the City will use special assessment revenue, or other self- supporting bonds instead of general obli- gation bonds.  The City Utility Systems shall strive to maintain a minimum debt service cover- age (annual gross revenues less annual operating and maintenance expenses di- vided by annual debt service) of the com- bined Utilities (Water, Wastewater, Stormwater) of at least 1.5x. Goals for Financial Flexibility –  Sufficient operating reserves (working capital) to manage monthly and daily cash flow variability.  Adequate liquidity to provide for limited interruptions in revenues (natural disas- ters, unexpected loss of revenue source, etc).  Contingency and reserve funds should be Financial Goals & Policies 172 available for use in the event of emergen- cy and/or unforeseen events.  Resources restricted by external sources or enabling legislation should be used first, then unrestricted resources as need- ed. Unrestricted resources should be re- duced in the following order: funds com- mitted by ordinance, funds assigned or earmarked for a particular purpose, and then unassigned. Policy –  The City will maintain reserves required by law, ordinance, and/or bond cove- nants.  The City will strive to maintain ending cash and investment balances in the Gen- eral Fund of no less than 8.5% of total planned annual operating expenses.  The City will strive to maintain ending cash and investment balances of no less than 12% of total planned annual operat- ing expenses for the Gold Mountain Golf Complex, Water Utility, Wastewater Util- ity, and Stormwater Utility.  The City shall strive to maintain a mini- mum reserve fund balance in the Self In- sured Health and Welfare Reserve Fund of at least four months of Program ex- penses or at an amount recommended by an independent actuary, whichever is greater.  The City will strive to maintain a balance of at least the equivalent of thirty-seven and one-half cents per thousand dollars of assessed valuation of property within the City in the Contingency Reserve fund as a provision for unforeseen or catastrophic events and emergencies. Goals for Stewardship of Public Funds –  Maintain public trust and confidence by utilizing resources in the most efficient manner possible.  Expenditures should be necessary to ei- ther:  meet regulatory requirements  provide core city services  contribute to the achievement of stat- ed goals and policies  or undertaken in anticipation of an emerging requirement. Policy –  Budget managers will provide sufficient documentation to support requested budget appropriations and in a manner that clearly demonstrates that the ex- penditure is necessary to either meet reg- ulatory requirements, provide core city services, or contributes to the achieve- ment of stated goals or policies of the City.  A comprehensive multi-year (minimum of six years) plan for City capital im- provements will be prepared and updated annually. The Capital Improvement Plan will be consistent with and support the City’s Comprehensive Plan. The Com- prehensive Plan service level goals should be included in the Capital Im- provement Plan. Goals for Accountability –  Reports demonstrating the status of finan- Financial Goals & Policies 173 cial activity and results should be pre- pared on a timely basis and in compliance with BARS and GAAP accounting re- quirements.  Reports showing the status of financial policy compliance should be provided periodically.  Ensure the legal use of public assets through an effective system of internal controls. To ensure all local, state, and federal rules are followed. Policy -  An annual audit will be performed by the State Auditor’s Office and include the issuance of a financial opinion. A Com- prehensive Annual Financial Report shall be prepared in accordance with generally accepted accounting principles (GAAP) and shall be distributed to the City Coun- cil, Mayor, Director of Financial Ser- vices, Department Directors, City Audit Committee, and any other interested par- ty.  Quarterly a budget status report will be prepared and distributed to the City Council, Mayor, and Department Direc- tors providing an overview of financial activities for the City with comparison to the approved budget. Information on the status of compliance with financial poli- cies will be provided in this report.  Regular monthly financial statements will be prepared on a timely basis and posted for review on the City’s internet and in- tranet site.  The City will maintain a budgetary con- trol system to ensure compliance with the approved budget. The City will maintain adequate internal controls to safeguard public assets. The Director of Financial Services will work cooperatively with the City’s Internal Au- ditor and the Audit Committee to identify and address material deficiencies in inter- nal controls.  The City shall manage and invest its re- sidual cash through the City Treasurer on a continuous basis in accordance with the City’s investment policies and within the guidelines established by the Washington State Statutes based upon the following order of priorities: 1) safety, 2) liquidity, and 3) yield. Financial Goals & Policies 174 CITIZENS OF BREMERTONJUDGEMUNICIPAL COURTMAYOR'SOFFICECITYATTORNEYCouncil to CityCivil Legal ServicesProsecutionCivil LitigationRisk ManagementHuman Resources& Labor RelationsCity ClerkSafety ProgramPOLICESERVICESPatrolTrafficInvestigationCrime PreventionHome DetentionJail ContractPhoto EnforcementCommunity PolicingReserve OfficeProgramSpecial OperationsGroupFINANCIALSERVICESRecords ManagementAdmin Support ServicesPublic Acess TVInformation TechnologyConference CenterOperatingDebt ManagementFiscal PolicyOversightCash & BankManagementAccounting & BudgetUtility Billing &Customer ServiceAnimal ControlContracts ManagementParkingPUBLIC WORKS& UTILITIESEngineeringRoad MaintenanceUtility Operations& MaintenanceFacility Maintenance& Street LightingForestry ManagementWater SupplyWastewater TreatmentSurface WaterManagementConstruction AdminEquipment RentalReserve & OperationsSurveying & MappingPermit CoordinationCOMMUNITYDEVELOPMENTLand & Use PlanningBuilding InspectionsCode EnforcementEnvironmental ReviewOne-StopPermit CenterZoning Administration& EnforcementCDBG Home ProgramBusiness &Regulatory LicensingB & O TaxAnnexationsPARKS &RECREATIONParks Building& MaintenanceRecreation ProgramsCity FountainsGold Mountain GolfSenior Center& ProgramsParks CommissionSupportOne Percent for ArtFIRE - EMSSERVICESFire SuppressionEmergency MedicalServicesFire PreventionCITYCOUNCILAuditCommittee175 CITY COUNCILCITY OF BREMERTONCITIZENSCOUNCIL PRESIDENTTo Be Determined January 1LegislativeAssistantCouncil Assistant(.80 FTE)CouncilorBy DistrictCouncilorBy DistrictCouncilorBy DistrictCouncilorBy DistrictCouncilorBy DistrictCouncilorBy District176 EXECUTIVE DEPARTMENTCITY OF BREMERTONCITIZENSMAYOREXECUTIVEASSISTANT177 DEPARTMENT OF FINANCIAL SERVICESDIRECTOR OF FINANCIALSERVICESOFFICEASSISTANT SRCONTRACTSADMINISTRATORPUBLIC ACCESS TVMANAGERPRODUCTIONADMINISTRATORVIDEOSPECIALISTPART-TIMELABOR (1.98)ASSISTANT DIRECTORFINANCIAL SERVICESACCOUNTANTFINANCIAL ANALYST (2)ACCOUNTANTACCOUNTSPAYABLE SPECIALISTPAYROLLSPECIALISTINFORMATION TECHMANAGERISSYSTEMS ENGINEERGIS APPLICATIONDEVELOPMENT ENG.ITPROGRAM ANALYSTSYSTEMSADMINISTRATORISSPECIALISTTECHNOLOGYCOMMUNICATIONS SPEC.UTILITY ACCOUNTSSUPERVISORACCOUNTINGASSISTANT SRACCOUNTINGASSISTANT III (2)CUSTOMER SERVICEREPRESENTATIVE (2)BUDGETANALYST178 Regular Part-TimeClerical (.50)CITY ATTORNEY'S OFFICECITYATTORNEYLEGALASSISTANT IICIVILDIVISIONASSISTANTCITY ATTORNEY IIIASSISTANTCITY ATTORNEY IIPROSECUTIONDIVISIONLEGALASSISTANT IIRegular Part-TimeClerical (.63)CITYPROSECUTORASSISTANTCITY PROSECUTOR IIOFFICE OFRISK MANAGEMENTRISK MANAGEMENTSPECIALISTOFFICE OFHUMAN RESOURCESHUMAN RESOURCESMANAGERHUMAN RESOURCESANALYST IIHUMAN RESOURCESANALYST I (2)OFFICE OFCITY CLERKCITYCLERKRegular Part-TimeClerical (.40)179 DEPARTMENT OF COMMUNITY DEVELOPMENTCOMMUNITYDEVELOPMENT DIRECTORCOMMUNITYDEVELOPMENT ASST.CDBGCDBGADMINISTRATORPLANNING COMMISSION, DESIGN REVIEW BOARD, CURRENT &LONG-RANG PLANNING, CODE ENFORCEMENT & SPECIAL PROJECTSPLANNINGMANAGERSENIOR PLANNER(2)PLANNER II(2)CODE ENFORCEMENTOFFICERCODE ENFORCEMENTSPECIALISTBUILDING PLAN REVIEWTAX & LICENSEBUILDINGOFFICIALBUILDING INSPECTOR/PLANS EXAMINER IIBUILDING INSPECTOR/PLANS EXAMINER IPERMIT SPECIALIST(2)TAX & LICENSINGSPECIALIST SENIORTAX & LICENSINGSPECIALIST180 MUNICIPAL COURTJUDGEPROBATIONOFFICERCOURT ADMINISTRATORLEGALTECHNICIAN SENIORLEGALTECHNICIAN SENIORLEGALTECHNICIANLEGALTECHNICIANLEGALTECHNICIAN181 CITY AUDITOR DEPARTMENTAUDITCOMMITTEECITY AUDITOR(.40 FTE)Auditor Assistant(.20 FTE)182 BREMERTON POLICE DEPARTMENTCHIEFOF POLICEOPERATIONSCAPTAINADMINISTRATIVEASSISTANTLIEUTENANTTRAFFIC(1)SERGEANTGOLDCORPORALPATROL(4.5)SERGEANTBLUECORPORALPATROL(4.5)SERGEANTGOLDCORPORALPATROL(5)SERGEANTBLUECORPORALPATROL(5)SERGEANTGOLDCORPORALPATROL(4)SERGEANTBLUECORPORALPATROL(4)LIEUTENANTSUPPORT SERVICESCAPTAINLIEUTENANTOFFICEASSISTANT SRSERGEANTINVESTIGATIONSCORPORALDETECTIVES(6)OFFICEASSISTANT SRSERGEANTOPERATIONSCORPORALSOG(3)WARRANTOFFICER (3)COMMUNITYRESOURCE SPECCRIME SCENELEAD EVIDENCEEVIDENCE/CRIMESCENE TECHRECORDSSUPERVISORRECORDS SPEC II(3)CRIME SCENEANALYST (.50)PART-TIME.(.76)183 FIRE DEPARTMENT FIRE CHIEF ASSISTANT FIRE CHIEF ADMINISTRATIVE ASSISTANT BATTALION CHIEF LIEUTENANT A SHIFT BATTALION CHIEF STATION 1-A CAPTAIN FF/MECH FF (2) FF/PM STATION 2-A LIEUTENANT FF FF/PM FF/PM STATION 3-A LIEUTENANT FF FF/PM FF/PM RELIEF LIEUTENANT FF (4) B SHIFT BATTALION CHIEF STATION 1-B LIEUTENANT FF/MECH FF (2) FF/PM STATION 2-B CAPTAIN FF FF/PM FF/PM STATION 3-B LIEUTENANT FF FF/PM FF/PM RELIEF LIEUTENANT FF (4) C SHIFT BATTALION CHIEF STATION 1-C LIEUTENANT FF/MECH FF (2) FF/PM STATION 2-C LIEUTENANT FF FF/PM FF/PM STATION 3-C CAPTAIN FF FF/PM FF/PM RELIEF LIEUTENANT FF (4) FIRE MARSHAL CAPTAIN FF/ INSPECTOR (2) MEDICAL OFFICER CAPTAIN 184 PARKS AND RECREATION DEPARTMENTPARKS & RECREATIONCOMMISSIONDIRECTOR OF PARKSAND RECREATIONOFFICEASSISTANT IIGOLF MANAGEMENTCONTRACTRECREATION PROGRAMCOORDINATOR III (2)RECREATION PROGRAMCOORDINATOR II (1)SEASONAL PART-TIMELABOR (2.04)PARKSOPERATIONS MANAGERPARKS SERVICESPECIALIST LEADPARKS SERVICESPECIALIST SR (3)PARKS SERVICESPECIALIST (5)PARKSLABORER (3)SEASONAL PART-TIMELABOR (3.95)PARKS PRESERVATION& DEVELOPMENT MGR185 DEPARTMENT OF PUBLIC WORKS & UTILITIESDIRECTOR OF PUBLIC WORKS& UTILITIESAdministrativeAssistantAssetManagerCityEngineerProject Assistant(2)Civil Engineer III(Development)Engineering Tech IV(2)Permit TechnicianManaging Engineer(Utilities)Civil Engineer IIIEngineering Tech SrEngineering Tech IV(2)Managing Engineer(Transportation)Civil Engineer II(2)Eningineering Tech IV(2)Electronics TechProject ManagerEngineering Tech IIIPart-Time Seasonal Labor(.36)PW Operations Manager /Equipment Maint ManagerStreet Service SpecialistSupervisorStreet ServiceSpecialist LeadSign ShopService Spec SrStreet Serv Spec Sr(2)Street Serv Spec(3)Street Serv Spec (4)Residential Street ProgramAutomotive EquipmentTechnician SupervisorAuto Equp Tech(3)Part-Time Seasonal Labor(.20)Part-Time Seasonal Labor(1.98)Forest ServiceSpecialist SupervisorForestry ServiceSpecialist Sr.EnvironmentalTechnicianForest ServiceSpecialistPart-Time SeasonalLaborUtility/FacilitiesOperations ManagerWater DistributionSupervisorLead Utility Serv Spec(2)Utility Serv Spec Sr(5)Utiliity Serv Spec(5)UtilitiesLaborerSewer/StormCollection SupervisorLead Utility Serv SpecUtility Serv Spec Sr(4)Utility Serv Spec(5)Facilities/InventorySupervisorLead FacilitiesServ SpecUtilities ServSpec Sr (3)Utilities Serv Spec(3)Utilities ComplianceSpecialistUtilities Serv Spec(Compliance)Journey Electricians(3)Part-Time Seasonal Labor(4.32)WastewaterManagerAccounting Asst. Sr.WWTP OperationsSupervisorWWTP Operator II(2)WWTP Operator I(3)WWTP OperatorTraineeWWTP Lab TechUtilitiesLaborerWWTP MaintenanceSupervisorWWTP CMMS TechWWTP IndustrialMechanic (4)Journey ElectricianWWTP InstrumentControl SpecUtilitiesLaborer (2)Water UtilitiesManagerEnvironmental Technician(2)Stormwater PermitCoordinatorWater OperationsSupervisorWater Operator LeadWater Operator Sr(3)Water Operator(2)Utilities Instrument& Controls SpecialistPart-Time Seasonal Labor.50Public Works & UtilityFiscal AnalystAccountingAssistant SeniorOffice AssistantSeniorOffice Assistant IIProject Manager186 Net Position by Component Last Ten Fiscal Years (accrual basis of accounting) Table 1 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Governmental activities Net investment in capital assets 72,087,573$ 66,905,386$ 71,532,476$ 78,295,484$ 80,093,194$ 83,690,399$ 82,209,827$ 82,392,861$ 92,668,578$ 90,725,735$ Restricted 3,111,288 8,275,949 6,008,032 4,200,925 4,104,980 3,767,053 8,629,268 7,876,417 5,168,496 6,595,111 Unrestricted 9,159,249 9,434,193 5,948,429 8,795,698 9,704,988 9,237,898 3,997,964 7,725,636 10,461,715 (11,238,387) Total government activities net position 84,358,110$ 84,615,528$ 83,488,937$ 91,292,107$ 93,903,162$ 96,695,350$ 94,837,059$ 97,994,914$ 108,298,789$ 86,082,459$ Business-type activities Net investment in capital assets 122,329,665$ 128,158,641$ 128,930,881$ 139,290,172$ 145,318,353$ 147,992,658$ 147,071,444$ 151,010,043$ 151,096,269$ 157,667,887$ Restricted 1,174,604 1,305,903 1,527,135 1,616,969 1,778,954 7,648,222 2,201,230 9,750,551 4,415,105 2,013,883 Unrestricted 21,386,589 23,973,489 26,398,932 24,624,122 21,386,988 14,110,023 19,858,485 12,406,380 22,542,260 28,222,526 Total business-type activities net position 144,890,858$ 153,438,033$ 156,856,948$ 165,531,263$ 168,484,295$ 169,750,903$ 169,131,159$ 173,166,974$ 178,053,634$ 187,904,296$ Primary government Net investment in capital assets 194,417,238$ 195,064,027$ 200,463,357$ 217,789,699$ 225,411,547$ 231,683,057$ 229,281,271$ 233,402,904$ 243,764,847$ 248,393,622$ Restricted 4,285,892 9,581,852 7,535,167 5,817,894 5,883,934 11,415,275 10,830,498 17,626,968 9,583,601 8,608,994 Unrestricted 30,545,838 33,407,682 32,347,361 33,215,777 31,091,976 23,347,921 23,856,449 20,132,016 33,003,975 16,984,139 Total primary government net position 229,248,968$ 238,053,561$ 240,345,885$ 256,823,370$ 262,387,457$ 266,446,253$ 263,968,218$ 271,161,888$ 286,352,423$ 273,986,755$ December 31, 0 20,000,000 40,000,000 60,000,000 80,000,000 100,000,000 120,000,000 140,000,000 160,000,000 180,000,000 200,000,000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Total Net Position Governmental Business-Type187 Changes in Net Position Last Ten Fiscal Years (accrual basis of accounting) Table 2 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Program Revenues Governmental activities: Program revenues Charges for services 9,065,757$ 7,974,533$ 8,134,426$ 8,147,866$ 7,554,419$ 7,375,242$ 8,149,740$ 8,567,603$ 9,658,198$ 12,243,017$ Operating grants and contributions 2,226,968 2,685,281 1,862,766 677,864 756,478 686,422 821,207 564,000 546,661 724,939 Capital grants and contributions 3,922,004 3,748,282 1,753,775 6,847,248 3,752,058 3,072,619 3,342,402 1,819,614 8,861,763 3,348,533 General revenues Property taxes 8,490,418 8,553,934 8,546,532 8,578,750 8,511,679 8,688,122 8,971,576 9,618,496 9,746,766 10,044,803 Sales taxes 6,541,673 6,538,977 7,050,928 7,295,954 7,678,855 8,129,965 8,662,583 8,950,661 9,626,108 10,098,968 Business taxes 3,706,834 3,406,535 3,175,405 3,256,913 2,665,107 2,733,787 2,878,276 4,018,179 3,788,009 4,005,726 Utility taxes 4,753,803 4,531,307 4,512,670 4,407,473 4,415,712 4,332,386 9,695,992 9,773,769 10,337,783 10,358,465 Other taxes 2,461,170 2,391,050 2,384,628 2,679,142 3,147,164 4,045,311 4,045,245 4,209,946 3,969,957 4,054,630 Other general revenues 217,758 1,428,517 657,845 488,144 (720,663) 692,314 484,086 192,569 454,653 717,528 Total governmental program revenues 41,386,385 41,258,416 38,078,975 42,379,354 37,760,809 39,756,168 47,051,107 47,714,837 56,989,898 55,596,609 Business-type activities: Charges for services:27,619,991 25,981,745 26,471,213 26,807,859 29,197,326 31,020,945 34,561,549 34,191,517 35,986,319 37,760,459 Operating grants and contributions 34,341 65,812 258,531 3,000 392,179 - 11,005 24,951 - - Capital grants and contributions 3,882,290 7,417,318 2,580,408 9,253,974 3,877,546 1,386,750 2,132,266 1,975,830 3,691,094 3,278,279 General revenues Sales taxes 14,678 - 16,735 16,201 30,041 28,022 47,570 75,552 87,043 77,053 Business taxes - 6,486 395 1,120 4,598 3,915 14,020 17,948 8,316 8,056 Other general revenues 556,994 584,246 613,062 683,660 474,662 531,817 644,409 153,087 (108,993) 831,174 Total business-type activities program revenues 32,108,294 34,055,607 29,940,344 36,765,814 33,976,352 32,971,449 37,410,819 36,438,885 39,663,779 41,955,021 Total primary government program revenues 73,494,679$ 75,314,023$ 68,019,319$ 79,145,168$ 71,737,161$ 72,727,617$ 84,461,926$ 84,153,722$ 96,653,677$ 97,551,630$ Expenses Governmental activities: General government 4,801,924$ 4,001,383$ 3,250,587$ 4,585,130$ 2,335,832$ 3,353,284$ 3,898,120$ 4,205,961$ 4,368,302$ 4,627,444$ Public safety 22,951,485 23,922,957 24,187,445 23,718,909 23,177,212 23,337,415 24,347,998 25,840,494 26,645,815 23,379,480 Utilities and environment 223,469 226,975 219,431 219,631 219,560 220,176 - - - - Transportation 9,045,766 4,214,922 4,012,477 4,235,164 4,206,821 4,459,164 5,801,997 5,515,358 6,014,666 6,865,230 Economic environment 3,148,575 2,031,753 3,310,097 2,231,951 1,865,434 1,813,732 1,889,697 1,905,763 2,142,745 2,037,587 Cultural and recreation 6,931,036 5,944,853 6,510,247 5,975,233 6,061,443 5,991,865 6,127,784 5,967,564 6,210,732 6,577,861 Interest on long-term debt 1,181,513 961,926 976,987 1,511,968 1,172,255 1,221,700 1,214,965 1,097,787 1,211,659 1,168,037 Total governmental activities expenses 48,283,768 41,304,769 42,467,271 42,477,986 39,038,557 40,397,336 43,280,561 44,532,927 46,593,919 44,655,639 Business-type activities: Water 8,829,441 9,242,707 8,298,916 8,868,640 8,923,134 9,276,527 10,222,657 13,163,870 13,690,176 13,596,316 Wastewater 8,917,620 8,927,299 9,009,876 9,822,019 9,943,879 9,945,606 10,128,629 12,725,757 13,653,478 14,661,810 Golf course 3,254,936 3,198,390 2,256,772 2,135,886 2,271,036 4,008,939 3,827,264 3,972,630 3,417,408 4,364,422 Other proprietary funds 1,212,461 1,478,026 1,603,135 1,831,098 2,281,994 2,151,899 1,823,388 2,564,868 4,016,057 2,930,825 Total business-type activities expenses 22,214,458 22,846,422 21,168,699 22,657,643 23,420,043 25,382,971 26,001,938 32,427,125 34,777,119 35,553,373 Total primary government expenses 70,498,226$ 64,151,191$ 63,635,970$ 65,135,629$ 62,458,600$ 65,780,307$ 69,282,499$ 76,960,052$ 81,371,038$ 80,209,012$ December 31,188 Changes in Net Position Last Ten Fiscal Years (accrual basis of accounting) Table 2 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 December 31, Change in Net Position Governmental activities: Excess of revenues over expenses (6,897,383)$ (46,353)$ (4,388,296)$ (98,632)$ (1,277,748)$ (641,168)$ 3,770,546$ 3,181,910$ 10,395,979$ 10,940,970$ Transfers 1,973,245 4,175,924 3,610,764 3,737,965 4,462,373 5,492,002 6,416,953 (24,055) - - Governmental activities change in net position (4,924,138) 4,129,571 (777,532) 3,639,333 3,184,625 4,850,834 10,187,499 3,157,855 10,395,979 10,940,970 Business-type activities: Excess of revenues over expenses 9,893,836 11,209,185 8,771,645 14,108,171 10,556,309 7,588,478 11,408,881 4,011,760 4,886,660 6,401,648 Transfers (1,973,245) (4,175,924) (3,610,764) (3,737,965) (4,462,373) (5,492,002) (6,416,953) 24,055 - - Business-type activities change in net position 7,920,591 7,033,261 5,160,881 10,370,206 6,093,936 2,096,476 4,991,928 4,035,815 4,886,660 6,401,648 Governmental Activities Net Position: Net position - beginning 88,645,471 85,911,876 84,358,110 84,615,528 83,488,937 91,292,107 93,903,162 94,837,059 97,994,914 109,377,800 Prior period adjustment/special items (140,726) (5,811,306) (2,144,491) (465,545) - (244,420) (100,372) - 986,907 - Net position - ending 83,580,607 84,230,141 81,436,087 87,789,316 86,673,562 95,898,521 103,990,289 97,994,914 109,377,800 120,318,770 Business-type activities net position Net position - beginning 117,455,560 128,900,769 144,890,858 153,438,033 156,856,948 165,531,263 168,484,295 169,131,159 173,166,974 178,053,634 *Prior period adjustment/special items (705,529) 10,904,141 (728,969) (125,821) (209,083) (148,347) 714,050 - - (30,787,297) Net position - ending 124,670,622 146,838,171 149,322,770 163,682,418 162,741,801 167,479,392 174,190,273 173,166,974 178,053,634 153,667,985 Total Primary Government Net Position 208,251,229$ 231,068,312$ 230,758,857$ 251,471,734$ 249,415,363$ 263,377,913$ 278,180,562$ 271,161,888$ 287,431,434$ 273,986,755$ * GASB 75 Cumulative Effect of Change in Accounting Principle189 Fund Balance of Governmental Funds Last Ten Fiscal Years Table 3 2009 2010 2011* 2012 2013 2014 2015 2016 2017 2018 General fund Nonspendable -$ -$ 18,683$ 18,418$ 24,801$ 20,060$ 18,827$ 23,407$ 18,957$ 30,279$ Restricted - - 48,556 20,562 50,179 50,179 76,836 59,868 173,169 117,097 Committed - - - - - - 729,705 939,373 1,024,537 1,298,268 Assigned - - 65,926 545,168 - - - - - - Unassigned - - 3,274,281 4,018,522 4,794,308 4,725,880 4,658,608 6,942,454 9,102,269 10,886,312 General fund * Reserved - - - - - - - - - - Unreserved 1,957,308 3,049,878 - - - - - - - - Total General Fund 1,957,308$ 3,049,878$ 3,407,446$ 4,602,670$ 4,869,288$ 4,796,119$ 5,483,976$ 7,965,102$ 10,318,932$ 12,331,956$ All other governmental funds Nonspendable -$ -$ 23,264$ -$ -$ -$ -$ -$ -$ -$ Restricted - - 4,592,196 2,786,592 3,040,543 2,923,689 7,813,051 7,121,639 6,536,627 6,378,014 Committed - - 232,026 313,984 357,663 652,253 674,653 566,466 785,236 1,269,567 Assigned - - 1,045,415 1,577,720 2,051,610 1,927,149 1,674,781 2,700,402 3,125,414 2,748,639 Unassigned - - (96,866) - - - - - - - All other governmental funds * Reserved 350,758 391,078 - - - - - - - - Unreserved, reported in: Special revenue funds 5,758,691 4,488,327 - - - - - - - - Capital projects funds 2,096,861 6,662,498 - - - - - - - - Debt service funds 262,834 433,778 - - - - - - - - Total All Other Governmental Funds 8,469,144$ 11,975,681$ 5,796,035$ 4,678,296$ 5,449,816$ 5,503,091$ 10,162,485$ 10,388,507$ 10,447,277$ 10,396,220$ December 31, 0% 29% 11% 12% 48% 2018 Governmental Fund Balances Nonspendable Restricted Committed Assigned Unassigned - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 2009 2010 2011* 2012 2013 2015 2016 2017 2018 Governmental Fund Balances by Fiscal Year 2009 2010 2011*2012 2013 2015 2016 2017 2018 *Fund Balance reporting change resulting from implementation of GASB54 in 2011190 Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years Table 4 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Revenues Taxes 24,259,262$ 23,958,593$ 24,139,778$ 24,476,535$ 24,893,527$ 25,964,771$ 32,486,301$ 34,904,810$ 36,450,093$ 38,800,480$ License and permits 1,174,918 1,165,394 1,233,719 1,133,301 1,264,323 1,306,759 1,439,387 1,499,846 1,470,392 1,677,810 Intergovernmental 8,126,087 8,266,451 5,650,308 6,961,371 5,597,461 6,010,619 4,982,307 4,476,429 9,216,305 6,347,630 Charges for services 5,188,790 5,648,907 4,950,225 6,601,588 3,345,061 3,079,275 3,507,757 3,113,149 6,889,927 3,980,621 Fines and forfeits 1,929,836 1,581,937 1,536,690 1,492,213 1,252,160 1,260,469 1,377,204 1,475,329 1,571,777 1,682,679 Miscellaneous 1,636,519 2,962,238 1,706,691 1,985,835 1,737,857 2,030,651 2,129,699 1,702,113 2,178,425 2,272,045 Total revenues 42,315,412 43,583,520 39,217,411 42,650,843 38,090,389 39,652,544 45,922,655 47,171,676 57,776,919 54,761,265 Expenditures General government 6,793,202 6,878,458 7,237,760 6,096,052 4,833,662 4,713,790 5,204,949 5,384,977 7,638,665 6,333,353 Public safety 22,222,451 22,369,568 21,787,632 21,161,867 21,473,549 22,513,669 23,534,874 23,363,734 23,430,397 24,799,370 Utilities and environment 226,975 219,431 219,631 219,560 28,166 23,165 28,694 28,401 24,450 31,103 Transportation 3,372,750 3,010,848 3,135,657 4,419,430 3,242,692 4,236,661 4,382,943 3,807,174 5,763,284 4,690,768 Economic environment 1,950,417 3,269,259 2,292,909 1,891,527 1,616,533 1,647,643 1,799,656 1,832,929 2,330,587 2,343,463 Mental/physical health 74,922 75,126 75,573 69,963 271,038 274,877 275,421 154,084 126,279 82,030 Cultural and recreation 4,548,291 4,867,545 4,364,162 4,530,933 4,226,772 4,480,333 4,552,498 4,458,543 4,544,247 5,078,832 Debt service Principle 1,035,500 771,500 1,382,500 1,458,239 10,025,000 1,260,000 1,255,000 1,685,000 1,715,000 1,770,000 Interest and other debt issue costs 946,444 964,772 1,402,902 1,140,116 1,174,562 1,192,256 1,222,366 1,259,364 1,228,139 1,185,478 Capital 4,874,658 9,361,248 7,256,768 5,708,349 4,781,135 6,028,569 4,879,056 2,598,779 9,262,740 6,172,520 Intergovernmental Payments - - 42,203 - - - - - - - Total expenditures 46,045,610 51,787,755 49,197,697 46,696,036 51,673,109 46,370,963 47,135,457 44,572,985 56,063,788 52,486,917 Excess of revenues over (under) expenditures (3,730,198) (8,204,235) (9,980,286) (4,045,193) (13,582,720) (6,718,419) (1,212,802) 2,598,691 1,713,131 2,274,348 Other Financing Sources (Uses) Proceeds of long-term debt - 19,407,267 9,675,000 5,215,000 8,590,000 - 4,160,000 - - - Premiums on bonds sold 122,033 401,073 - 399,823 - - - Payments to refunded escrow agent - (10,387,010) (9,675,000) (5,653,814) - - - - - - Capital asset donation and disposal 398,759 40,930 511,823 - 137,498 199,550 67,728 123,770 1,186,254 186,152 Insurance recoveries 14,664 18,629 1,251 349 285 8,817 10,620 8,741 13,218 8,877 Transfers in 7,415,810 5,630,979 6,921,147 6,074,690 6,932,744 8,098,633 4,746,365 1,885,584 2,568,366 4,109,782 Transfers out (3,239,886) (2,020,214) (3,282,833) (1,612,316) (1,440,742) (1,681,679) (2,840,790) (1,909,639) (3,068,366) (4,617,196) Total other financing sources and uses 4,589,347 12,690,581 4,151,388 4,145,942 14,620,858 6,625,321 6,543,746 108,456 699,472 (312,385) December 31, 191 Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years Table 4 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 December 31, Other Change in Fund Balance Change in reserves for inventory - (10,666) 6,820 (23,264) - - - - - - Net change in fund balances 859,149 4,475,680 (5,822,078) 77,485 1,038,138 (93,098) 5,330,944 2,707,147 2,412,603 1,961,963 Fund balances-beginning 9,567,302 10,426,451 15,025,559 9,203,481 9,280,966 10,319,104 10,299,210 15,646,461 18,353,609 20,766,212 Prior Period Adjustments - 123,428 - - - 73,204 16,307 - - - Fund balances-ending 10,426,451$ 15,025,559$ 9,203,481$ 9,280,966$ 10,319,104$ 10,299,210$ 15,646,461$ 18,353,608$ 20,766,212$ 22,728,175$ Debt service as a percentage of noncapital expenditures 4.81% 4.09% 6.64% 6.34% 23.88% 6.08% 5.86% 7.01% 6.29% 6.38% - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Changes in Fund Balance by Fiscal Year Beginning Fund Balance Ending Fund Balance192 Assessed and Estimated Actual Value of Taxable Property Last Ten Fiscal Years Table 5 Fiscal Year Assessed Value Estimated Actual Value Assessed Value Estimated Actual Value Assessed Value Estimated Actual Value 2009 2,950,336,030 3,430,623,291 134,404,987 138,704,837 3,084,741,017 3,569,328,128 86.2% 2.76 2010 2,738,164,824 3,187,619,120 161,319,684 163,279,032 2,899,484,508 3,350,898,152 86.2% 2.97 2011 2,592,959,827 2,939,863,749 155,787,967 157,999,967 2,748,747,794 3,097,863,716 88.4% 3.13 2012 2,396,294,922 2,704,621,808 152,670,570 155,153,018 2,548,965,492 2,859,774,826 88.8% 3.37 2013 2,250,204,824 2,445,874,809 144,576,776 148,436,115 2,394,781,600 2,594,310,924 92.1% 3.61 2014 2,143,730,007 2,358,338,842 149,270,722 156,304,421 2,293,000,729 2,514,643,263 91.0% 3.85 2015 2,206,109,042 2,346,924,513 148,433,705 149,480,065 2,354,542,747 2,496,404,578 94.1% 3.83 2016 2,358,328,229 2,508,859,818 145,081,330 146,104,058 2,503,409,559 2,654,963,876 88.9% 3.89 2017 2,596,377,541 2,762,103,767 140,227,596 141,216,109 2,736,605,137 2,903,319,876 89.2% 3.57 2018 2,926,744,313 3,113,557,780 146,755,271 147,789,800 3,073,499,584 3,261,347,580 89.1% 3.27 Ratio of Assessed Value to Estimated Actual Value Total Levy Rate per $1,000 Real Property Personal Property Total 0 50,000,000 100,000,000 150,000,000 200,000,000 250,000,000 300,000,000 350,000,000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 PERSONAL PROPERTY Personal Property Assessed Value Personal Property Estimated Actual Value 0 1,000,000,000 2,000,000,000 3,000,000,000 4,000,000,000 5,000,000,000 6,000,000,000 7,000,000,000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 REAL PROPERTY Assessed Value Estimated Actual Value193 Governmental Activities Tax Revenues by Source Last Ten Fiscal Years Table 6 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 General Revenues Taxes Property Tax 8,490,418 8,553,934 8,546,532 8,578,750 8,511,679 8,688,122 8,971,576 9,618,497 9,746,766 10,044,803 Local Sales & Use Tax Local Retail Sales & Use Tax 6,114,008 6,120,060 6,604,669 6,844,193 6,489,850 6,864,848 7,288,823 8,007,178 8,568,933 9,041,182 Local Revitalization Financing - 146,258 370,613 339,594 337,450 340,860 349,901 352,173 356,075 343,160 Hotel/Motel Sales & Use Tax 362,410 347,792 393,288 417,131 388,620 434,001 529,682 555,833 637,423 695,492 Criminal Justice Sales & Use Tax 427,665 418,917 446,258 451,761 462,935 490,256 541,747 591,310 628,843 714,625 Total Local Sales & Use Tax 6,904,083 7,033,027 7,814,828 8,052,679 7,678,855 8,129,965 8,710,153 9,506,494 10,191,274 10,794,459 Business Taxes Business & Occupation Taxes 3,155,501 2,811,903 2,765,879 2,698,574 2,609,466 2,664,794 2,838,188 3,254,215 3,075,502 3,127,854 Gambling Excise Taxes 239,959 276,734 93,146 81,841 55,641 68,993 54,108 68,301 61,669 71,722 Total Business Taxes 3,395,460 3,088,637 2,859,025 2,780,415 2,665,107 2,733,787 2,892,296 3,322,516 3,137,171 3,199,576 Utility Taxes Electric Utility 1,714,605 1,716,776 1,776,770 1,756,362 1,822,957 1,839,046 1,786,917 1,921,464 2,056,594 1,966,767 Gas Utility 527,349 419,100 449,995 375,524 365,522 394,593 371,878 346,428 401,961 392,287 Garbage/Solid Waste Utility 460,037 454,929 455,621 459,818 476,599 483,359 573,835 653,451 681,545 716,044 Cable TV Utility 575,472 601,782 619,550 617,149 618,076 636,564 609,528 727,765 659,854 626,234 Telephone Utility 1,475,421 1,338,542 1,210,552 1,198,455 1,132,558 978,824 987,549 860,916 788,543 732,356 Water Utility 1,004,461 1,267,675 1,307,466 1,310,542 1,366,011 1,722,961 1,767,957 1,717,541 2,063,033 2,324,594 Wastewater Utility 1,579,797 2,015,319 2,044,970 2,699,404 2,621,252 2,750,903 3,051,164 2,964,677 2,999,130 3,436,132 Stormwater Utility 244,916 327,771 343,308 452,427 481,739 376,536 547,164 581,527 687,123 164,051 Total Utility Taxes 7,582,058 8,141,894 8,208,232 8,869,681 8,884,714 9,182,786 9,695,992 9,773,769 10,337,783 10,358,465 Other Taxes and State Shared Revenue Leasehold Tax 62,232 101,570 110,491 112,087 111,758 123,721 128,893 127,049 153,008 156,644 TBD Vehicle Fees - - - 189,169 431,866 444,012 480,625 510,642 549,548 580,020 Parking Tax 311,374 317,898 316,380 476,499 497,088 547,288 626,078 695,664 650,837 806,149 Real Estate Excise Tax 570,619 412,518 336,378 427,807 481,898 788,594 982,512 1,291,762 1,688,426 2,144,954 State & Local Shared Revenue 1,465,909 1,529,170 1,544,471 1,722,117 1,624,554 2,141,696 1,827,137 2,280,493 1,562,466 1,753,031 Total Other Taxes and State Shared Revenue 2,410,134 2,361,156 2,307,720 2,927,679 3,147,164 4,045,311 4,045,245 4,905,610 4,604,285 5,440,798 28,782,153 29,178,648 29,736,337 31,209,204 30,887,519 32,779,971 34,315,262 37,126,886 38,017,279 39,838,101 December 31,194 Property Tax Rates Direct and Overlapping Governments Last Ten Fiscal Years Table 7 Fiscal Year Operating Milage EMS Milage Debt Service Milage Total City Milage Kitsap County Milage State School Milage Bremerton School District Milage/Debt Port of Bremerton Milage/Debt Public Utility Milage Kitsap Regional Library Milage Total Overlapping Rates Total Direct & Overlapping Rates 2009 1.96901 0.50000 0.29004 2.75905 0.90091 2.02559 3.41376 0.71533 0.06348 0.28792 7.40699 10.16604 2010 2.16239 0.50000 0.30911 2.97151 0.98964 2.13360 3.75818 0.77433 0.06847 0.32040 8.04462 11.01613 2011 2.32957 0.50000 0.29627 3.12583 1.06784 2.37752 4.13613 0.79156 0.07376 0.34726 8.79406 11.91989 2012 2.55906 0.50000 0.30861 3.36767 1.13920 2.49738 4.54333 0.81469 0.07804 0.37076 9.44340 12.81107 2013 2.76184 0.50000 0.35143 3.61327 1.20157 2.50708 5.52472 0.38352 0.08173 0.39111 10.08973 13.70299 2014 2.95020 0.50000 0.39533 3.84554 1.23562 2.47237 5.88763 0.39439 0.08544 0.40208 10.47753 14.32307 2015 2.94554 0.50000 0.38686 3.83240 1.20167 2.17682 5.81830 0.38814 0.08312 0.39013 10.05818 13.89058 2016 2.83000 0.49000 0.57000 3.89000 1.16649 2.35544 5.56692 0.38170 0.08059 0.38179 9.93293 13.82293 2017 2.63000 0.45000 0.48000 3.56000 1.08619 2.11674 5.53232 0.35055 0.07411 0.35337 9.51326 13.07326 2018 2.40800 0.41000 0.45000 3.26800 1.01971 3.02127 5.01543 0.32699 0.06816 0.43169 9.88325 13.15125 Overlapping RatesCity of Bremerton Direct Rates 0.00000 0.50000 1.00000 1.50000 2.00000 2.50000 3.00000 3.50000 4.00000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 City of Bremerton Direct Property Tax Rate 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 0.00000 2.00000 4.00000 6.00000 8.00000 10.00000 12.00000 14.00000 16.00000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Total Direct & Overlapping Property Tax Rates 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Source: Kitsap County Assessor's Office195 Principal Property Taxpayers Current Year and Nine Years Ago Table 8 Taxpayer Taxable Assessed Valuation Rank Percentage of Assessed Valuation Taxpayer Taxable Assessed Valuation Rank Percentage of Assessed Valuation Puget Sound Energy 42,567,365$ 1 1.6% Puget Sound Energy 32,103,305$ 1 2.0% Cascade Living Group 18,456,750 2 0.7% East Park LLC 20,796,880 2 0.7% EP Holdings LLC 18,255,340 3 0.7% Kitsap Community Credit Union 18,925,960 3 0.6% Pine Ridge Partners LLC 16,411,290 4 0.6% SHP II Bremerton LLC 11,968,680 4 0.4% Bremerton Fee Owner LLC 12,550,580 5 0.5% New Albertsons Inc 11,295,780 5 0.4% Arch BPBRMWA01 LLC 12,550,580 6 0.5% Bremer Trust 11,208,290 6 0.4% Oyster Bay Holdings LLC 12,542,350 7 0.5% Bremerton Residential Investments 10,609,630 7 0.3% Qwest Corporation 11,573,106 8 0.4% Toyexpansion 10,046,230 8 0.3% Heartland Automobile Prop LLC 10,553,210 9 0.4% R & L Property Management 9,831,040 9 0.3% HCK2 LLC 10,210,726 10 0.4% Ryan Tim Properties LP 9,735,710 10 0.3% Top Ten Taxpayer Taxable Assessed Valuation 165,671,297 6.1%Top Ten Taxpayer Taxable Assessed Valuation 146,521,505 4.7% All Other Taxpayer Taxable Assessed Valuation 2,570,933,840 93.9%All Other Taxpayer Taxable Assessed Valuation 2,968,236,923 95.3% Total Taxpayer Taxable Assessed Valuation 2,736,605,137$ 100.0%Total Taxpayer Taxable Assessed Valuation 3,114,758,428$ 100.0% 2018 2008 6.1% 93.9% Assessed Valuation of 2018 Top Ten Taxpayers Compared to Total Taxable Assessed Valuation Top 10 Taxpayers All Other Taxpayers196 Property Tax levies and Collections Last Ten Fiscal Years (In Thousands) Table 9 Fiscal Year Tax Levy Current Tax Collections % of Tax Levy Collected Delinquent Tax Collections Total Tax Collections % of Total Tax Collections to Tax Levy Outstanding Delinquent Taxes % of Outstanding Delinquent to Tax Levy 2009 8,507 8,064 94.79% 192 8,256 97.05% 735 8.64% 2010 8,613 8,209 95.31% 411 8,620 100.08% 669 7.77% 2011 8,590 8,278 96.37% 283 8,561 99.66% 655 7.63% 2012 8,587 8,242 95.98% 317 8,559 99.67% 614 7.15% 2013 8,647 8,321 96.23% 290 8,611 99.58% 575 6.65% 2014 8,812 8,575 97.31% 256 8,831 100.22% 432 4.90% 2015 9,019 8,824 97.84% 207 9,031 100.13% 373 4.14% 2016 9,730 9,531 97.95% 146 9,677 99.46% 321 3.30% 2017 9,756 9,603 98.43% 127 9,730 99.73% 319 3.27% 2018 10,031 9,885 98.54% 148 10,033 100.02% 327 3.26% 0 2,000 4,000 6,000 8,000 10,000 12,000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Annual Property Tax Levies and Taxes Collected Tax Levy Total Tax Collected 197 Ratio of Net General Bonded Debt To Assessed Value and Net Bonded Debt Per Capita Last Ten Fiscal Years Table 10 Fiscal Year Population* Assessed Value** General Obligation Bonded Debt Less Debt Service Fund Net Bonded Debt Percentage Net Bonded Debt to Assessed Value Debt per Capita 2009 36,620 3,084,741,017 26,847,185 313,948 26,533,237 0.86%725 2010 36,190 2,899,484,508 35,705,685 474,303 35,231,382 1.22%974 2011 38,790 2,748,747,794 39,511,239 426,513 39,084,726 1.42%1,008 2012 39,650 2,548,965,492 37,768,000 275,190 37,492,810 1.47%946 2013 37,850 2,394,781,600 36,260,000 203,725 36,056,275 1.51%953 2014 37,850 2,293,000,729 34,770,000 293,160 34,476,840 1.50%911 2015 38,180 2,354,542,747 37,430,000 546,561 36,883,439 1.57%966 2016 39,410 2,503,409,559 35,460,000 464,060 34,995,940 1.40%888 2017 40,630 2,736,605,137 33,445,000 438,766 33,006,234 1.21%812 2018 41,500 3,073,499,584 31,360,000 475,595 30,884,405 1.00%744 * State of Washington, Office of Financial Management ** Kitsap County Treasurer's Office 33,000 34,000 35,000 36,000 37,000 38,000 39,000 40,000 41,000 42,000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 POPULATION 198 Computation of Direct and Overlapping Debt December 31, 2018 Table 11 Gross General Obligation Amount Applicable to Bremerton City of Bremerton 27,750,000 100.00 %27,750,000 Kitsap County 67,882,879 8.60 %5,837,928 Central Kitsap Schools 188,665,000 21.68 %40,902,572 School District #100 2,501,677 73.27 %1,832,979 So. Kitsap Schools #402 1,861,311 0.36 %6,701 TOTAL 288,660,867 76,330,179 Jurisdiction Percentage Applicable to Bremerton 63% 8% 54% 2% 0% Percentage of Direct & Overlapping Debt Applicable to the City of Bremerton City of Bremerton Kitsap County Central Kitsap Schools School District #100 So. Kitsap Schools #402 199 Computation of Legal Debt Margin as of December 31, 2018 Table 12 Total Taxable Property Value 3,073,499,584 2.5% General purpose limit is allocated between:76,837,490 Up to 1.5% debt without a vote (RCW 39.36.020)46,102,494 Less: Outstanding Debt (non-voted)21,925,000 Less: Excess of Debt with a Vote - Add: Available Assets 367,392 Equals remaining debt capacity without a vote 24,544,886 Up to 2.5% debt with a vote (RCW 39.36.020)55,279,882 Less: Outstanding Debt (voted)9,435,000 Add: Available Assets 56,299 Equals remaining debt capacity with a vote 45,901,181 2.5% Utility purpose limit, voted (RCW 39.36.020)76,837,490 Less: Outstanding Debt - Less: Contracts Payable - Add: Available Assets - Equals remaining debt capacity- Utility purpose, voted 76,837,490 2.5% Open Space, park & capital facilities, voted (RCW 39.36.020)76,837,490 Less: Outstanding Debt - Less: Contracts Payable - Add: Available Assets - Equals remaining debt capacity - Open space, park & capital facilites voted 76,837,490 200 Water and Sewer Revenue Bond Coverage Last Ten Fiscal Years Table 13 Fiscal Year Gross Revenue Maintenance & Operating Expenses* Net Revenue Available for Debt Service Current Principal Interest Total Current Coverage Ratio 2009 22,697,794 13,160,506 9,537,288 320,000 210,148 530,148 17.99 2010 22,172,232 12,563,519 9,608,713 330,000 196,452 526,452 18.25 2011 22,869,304 12,807,726 10,061,578 335,000 182,328 517,328 19.45 2012 23,000,401 12,822,748 10,177,653 350,000 167,990 517,990 19.65 2013 23,418,123 12,907,625 10,510,498 365,000 153,010 518,010 20.29 2014 27,651,623 15,502,853 12,148,770 375,000 137,388 512,388 23.71 2015 31,231,386 15,924,253 15,307,133 595,000 420,344 1,015,344 15.08 2016 30,712,602 17,041,373 13,671,229 620,000 352,046 972,046 14.06 2017 32,292,432 18,577,191 13,715,241 915,000 651,782 1,566,782 8.75 2018 33,149,206 19,014,390 14,134,816 988,950 575,110 1,564,060 9.04 * Net of depreceiation, amortization and City taxes 0 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Net Revenue Available for Debt Service Available Net Revenue Total Debt Principal & Interest 201 Miscellaneous Statistics Table 14 DATE OF INCORPORATION October 14, 1901 FORM OF GOVERNMENT Council - Mayor Type of Government Home-Rule Charter Demographics in 2018 Total Area for City of Bremerton 32.1 Square Miles Number of City Employees 2018 Full-Time Equivalents 321.00 Fire Protection Number of Personnel 59 Number of Stations 3 Fire and Aid Calls - 2018 9,120 Priority 1 Response Time (minutes)5:35 Police Protection Number of Police Officers 54 Calls for Service - 2018 49,679 Average Priority 1 Response Time (minutes) 3:36 Average Priority 2 Response Time (minutes)4:50 Parks & Recreation Number of Developed Parks 36 Number of Park Acres 709.50 Senior Centers 1 Bremerton Family YMCA 1 Community Pool - Jarstad Aquatic Center 1 Golf - Gold Mountain Golf Complex 1 Ice Arena - Bremerton Ice Arena 1 Business Licenses Number of Business Licenses Issued - 2018 4,481 Number of Business Licenses Issued in City Limits 1,413 Number of Landlord Licenses Issued - 2018 1,692 202 Miscellaneous Statistics Table 14 Water Utility Services 2018 Residential Accounts 17,428 Commercial Accounts 1,887 Storage Capacity (gallons)33,240,000 Cascade Dam Capacity (gallons)1.4 billion Average Daily Demand (millions per gallon-MG)6.2 Reservoirs 17 Watershed Land (square miles)12.96 Sources: Surface Supply (MG)1,082 Ground Supply (MG)1,150 Miles of Main 322 Sewer Utility Services 2018 Residential Sewer Accounts 10,341 Commercial Sewer Accounts 934 Miles of Main 151 Miles of Force Main 31 Sewage Pump Stations 39 Grinder Pump Stations 169 Westside Wastewater Treatment Plant: Average Annual Flow - MGD 5.0 Hydraulic Peak Capacity - MGD 45 Permitted Average 12.5 Eastside CSO Plant Peak Treatment Capacity - MGD 20 Stormwater Utility Services 2018 Residential Accounts 10,466 Commercial Accounts 1,034 Miles of Mains 148 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. 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. 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. 203 Miscellaneous Statistics Table 14 City Streets Street Miles 144 State Highway Miles 19 Miles of Sidewalks 127 Signalized Traffic Intersections 39 Street Lights: City Owned 948 Leased from Puget Sound Energy 1,738 Signs, Crosswalks & Lane Markings 7,700 Forestry Water and Utlity Forest Lands (acres)8,300 Miles of Forest Roads 60 Timber Harvested (board feet)1.19 MBF Biosolids applied (cubic yards)2,936 Reforestation (seedlings planted)32,050 Public Schools Elementary 6 Middle School 1 Junior High 1 High School 1 Vocational School 1 Colleges Olympic College 1600 Chester Ave., Bremerton 360 792-6050 2255 Cole Ave. Bldg. 853, Bremerton 1 800 259-6718 Hospitals Harrison Medical Center 2520 Cherry Ave., Bremerton 1 Boone Road, Bremerton 360 377-3911 1 800 422-1383 360 476-4282 Ext. 9176 Naval Hospital Bremerton Bremerton is served primarily by Bremerton School District #100. A small percentage of children attend Central Kitsap School District #401. Navy College Naval Kitsap Bremerton 204 Miscellaneous Statistics Table 14 Local Transportation Washington State Ferries Seattle Bremerton Route - Total Annual Rides 2018 2,893,235 Kitsap Transit 2018 Foot Ferry Annual Rides - Port Orchard & Annapolis 554,188 Buses (County Wide) Annual Bus Rides (Routed Service )2,152,638 Kitsap Access & VanLink 296,602 Worker/Driver Service 357,573 Fast Ferry 299,471 2018 Total Bus Ridership 3,106,284 Vanpool and Other Vanpool Service 168,271 2018 Total Vanpool Ridership 168,271 Guaranteed Ride Home Guaranteed Ride Home 2018 Total Guaranteed Ride Home 131 Total Kitsap Transit Ridership 3,828,874 Sources: Washington State Ferries Kitsap Transit 205 Schedule of Insurance COMPANY, POLICY NUMBER & TERM COVERAGE LIMITS Allied World Insurance Company Policy # 5110-0088-01 02/01/2019 to 02/01/2020 Excess Liability: BI, PD, Personal & Advertising Injury, Employee Benefits Liability Automobile Liability Law Enforcement Liability Public Officials Liability Employment Practices Liability Self -Insured Retention $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $500,000 Each Occurrence/$3,000,000 Annual Aggregate Each Accident Each Occurrence/$3,000,000 Annual Aggregate Each Occurrence/$3,000,000 Annual Aggregate Each Occurrence/$3,000,000 Annual Aggregate Each Accident/Occurrence Allied World National Insurance Company Policy # 5111-0136-01 02/01/2019 to 02/01/2020 Follow Form Excess Liability: Coverages listed above $9,000,000 Each Occurrence/$9,000,000 Annual Aggregate Midwest Employers Casualty Company Policy # EWC008924 02/01/2019 to 02/01/2020 Excess Workers' Compensation: Workers' Compensation and Employers’ Liability Self Insured Retentions: Statutory $1,000,000 $500,000 $500,000 Workers' Compensation Employers’ Liability Each Accident Each Employee for Disease Hartford Fire Insurance Company Policy # 52 UFJ HC7428 12/31/2018 to 12/31/2019 Property: Risk of physical loss and damage to real and personal property (including Earthquake and Flood at specified locations) $400,000,000 $25,000,000 $50,000,000 $37,083,657 $8,442,618 $1,000,000 Loss Limit excess of applicable deductibles Aggregate on Earth Movement Aggregate on Flood – Non-High Hazard Business Income Covered Vehicles Covered Vehicles – While Over the Road Subject to various sublimits 206 COMPANY, POLICY NUMBER & TERM COVERAGE LIMITS Deductibles: $100,000 3% 3% $50,000 Deductible - All perils except Deductible - On earth movement, subject to $100,000 minimum Deductible - On High Hazard Flood, subject to $500,000 minimum - $100,000 All Other Flood Deductible – Equipment Breakdown Empire Indemnity Ins Co Policy # BPP1261270 12/31/2018 to 12/31/2019 Difference In Conditions: 75% - $18,750,000 Carrier Participation 3% Deductible – On earth movement, subject to $100,000 General Security Indemnity Company Policy # TR0001486-05914-18 12/31/2018 to 12/31/2019 Difference In Conditions: 25% - $6,250,000 Carrier Participation 3% Deductible – On earth movement, subject to $100,000 Lloyds of London (Various) Policy # B080113467L18 12/31/2018 to 12/31/2019 Terrorism: Act of Terrorism and/or Act of Sabotage Deductible $150,000,000 $0 Policy Limit Great American Insurance Company Policy # GVT 124-39-25-20-00 02/01/2019 to 02/01/2020 Crime: Employee Dishonesty, Forgery or Alteration, Inside the Premises, Outside the Premises, Computer Fraud, Money Orders & Counterfeit Paper Currency, Funds Transfer Fraud, Fraudulent Transfer, ERIS Dishonesty Coverage Deductible: $1,000,000 $100,000 $25,000 Per Occurrence Fraudulent Transfer Limit Deductible Per Occurrence 207 COMPANY, POLICY NUMBER & TERM COVERAGE LIMITS Indian Harbor Insurance Company (AXA XL Catlin) Policy # MTP 9038172 00 02/01/2019 to 02/01/2020 Cyber Security Liability: Third Party - Privacy and Cyber Security, Privacy Regulatory Defense, Awards and Fines First Party – Business Interruption and Extra Expense, Data Recovery, Cyber- Extortion and Ransomware, Data Breach Response and Crisis Management Coverage $5,000,000 $5,000,000 $25,000 Third Party Liability Limit First Party Liability Limit Subject to various sublimits Retention Illinois Union Insurance Company Policy # PPL G27270013 002 05/16/2016 to 05/16/2019 Pollution & Remediation Legal Liability: Self Insured Retention: $1,000,000 $1,000,000 $100,000 $400,000 $25,000 Each Pollution Condition Aggregate SIR Each Pollution Condition Aggregate Retention – All Pollution Conditions Maintenance Retention thereafter Indian Harbor Insurance Company Policy # XEC0051388 01/30/2018 to 05/16/2019 Excess Pollution & Remediation Legal Liability: $2,000,000 $5,000,000 Excess $1,000,000 Each Pollution Condition Aggregate Each Pollution Condition/$1,000,000 Aggregate Travelers Property Casualty Company of America Policy # ZOH-16N32168-18- ND 10/01/2018 to 10/01/2019 Hull & Machinery / Protection & Indemnity: Fire Boat Deductible: $193,000 $1,000,000 $5,000 Hull & Machinery Limit Protection & Indemnity Limit Per Occurrence Travelers Property Casualty Company of America Policy # ZOX- 81N04240-18- ND 10/01/2018 to 10/01/2019 Excess Protection & Indemnity: Fire Boat $4,000,000 Limit of Liability 208 COMPANY, POLICY NUMBER & TERM COVERAGE LIMITS Water Quality Insurance Syndicate Policy # 52-82707 10/01/2018 to 10/01/2019 Vessel Pollution: Fire Boat $1,000,000 Limit of Liability 209 Glossary Glossary Accounting System The set of records and procedures that are used to record, classify, and report infor- mation as to the financial status and operating conditions of an entity. Accrual Basis of Accounting Under this accounting method, transactions are recognized when they occur, regardless of the timing of related cash receipts and dis- bursements. Proprietary (enterprise and inter- nal service) and non-expendable trust funds use this basis of accounting. Actual Actual, as used in the fund summaries, reve- nue summaries and department and division summaries within the budget document, rep- resents the actual financial results. This cate- gory is presented on a budgetary basis, and thus excludes full-accrual audit items such as depreciation and amortization. Ad Valorem Tax A tax based on the assessed value of a proper- ty. Adopted Budget Adopted, as used in the fund summaries and department and division summaries within the budget document, represents the final budget approved by the City Council. The adopted budget becomes effective January 1st. Subse- quent to adoption, Council may make changes throughout the year. Appropriation An authorization made by the City Council that permits officials to make expenditures or incur obligations against governmental re- sources. Appropriations are usually made for fixed amounts and are typically granted for a one year period. Multi-year appropriations can also be established for capital project and other special purpose funds. Multi-year ap- propriation authority remains in effect until the amount appropriated has been totally ex- pended or until the fund, program, or project is closed because its assigned purpose has been changed or accomplished. Assessed Valuation The assessed value (AV) set on taxable prop- erty as a basis for levying property taxes placed upon real and personal property by the Kitsap County Assessor. Assets Resources having a monetary value and that are owned or held by an entity. Audit An annual financial report prepared by an in- dependent auditor. A comprehensive audit document contains a summary statement of the scope of the audit, explanatory comments concerning any exceptions to generally ac- cepted auditing standards, explanatory com- ments concerning verification procedures, fi- nancial statements and schedules, statistical information, supplemental comments, and any finding or recommendations. B.A.R.S. The prescribed “Budgeting, Accounting and Reporting System” where compliance is re- quired for all governmental entities within the State of Washington. Balanced Budget Revenues (including Beginning Fund Bal- 210 ance) equals or exceeds expenditures (including Ending fund Balance). Beginning Fund Balance The beginning fund balance is the residual fund balances representing unused funds brought forward from the previous financial year (ending fund balance). Bond A debt instrument with a written promise to pay a specified principal amount along with periodic interest at specific future dates. Bonds are typically used for financing of spe- cific capital expenditures. Budget A budget is a financial operational plan in- cluding an estimate of proposed expenditures and the means of financing them. Used with- out any modifier, the term usually indicates a financial plan for a certain period of time, typ- ically one or two years. In practice, the term budget is used in two ways. Sometimes it designates the financial plan presented for adoption and other times it designates the plan finally approved. It is usually necessary to specify whether the budget under considera- tion is preliminary and proposed, or whether the appropriating body has approved it. Budget Amendment A change to a budget adopted in accordance with State law. A budget may be amended to increase expenditures/expenses at the fund level by ordinance without public notice or public hearing requirements, when unantici- pated revenues occur or emergencies exist (RCW 35A.33.080 and 35A.33.120). Also called Supplemental Appropriation. Budget Calendar A schedule of key dates or milestones that the City follows in preparation and adoption of the budget. Budget Document A written report showing a government’s comprehensive financial plan for a specified period, typically one or two years, that in- cludes both capital and operations. Budget Message Written explanation of the budget as proposed by the Mayor including the City’s financial priorities, policies, and target goals for the coming budget period. Budgetary Basis Budgets are adopted on a basis consistent with Generally Accepted Accounting Princi- ples (GAAP), with the exception that neither depreciation nor amortization is budgeted for proprietary funds and bond principal in the enterprise funds is subject to appropriation. Capital (Outlay/Asset) Expenditures made to acquire, reconstruct, or construct major fixed or capital assets. A fixed asset is a tangible object of a long-term character that will continue to be held or used such as land, buildings, machinery, furniture, and other equipment. A capital asset must exceed $5,000 in cost and have an expected live expectancy of 12 months. For purposes of this definition, a “fixed asset” includes a group of items purchased together that will be used for a “single purpose” that could not be used effectively by themselves. Capital Improvement Fund Account for the acquisition or construction of major capital facilities, with exception to those facilities financed by proprietary and trust funds. Glossary 211 Capital Improvement Program (CIP) A plan for a capital expenditure to be incurred each year over a period of five or more future years setting forth each capital project, the amount to be expended in each year, and the method of facing those expenditures. Cash Management Management of cash necessary to pay for government services while investing tempo- rary cash excesses in order to earn investment income. Includes forecasting inflows and out- flows of cash, mobilizing cash to improve its availability for investment, establishing and maintaining banking relationships, and invest- ing funds in accordance with the City’s in- vestment policy objectives. Charges for Service Includes a wide variety of fees charged for services provided to the public and other agencies. Comprehensive Plan An official statement of the goals, objectives and physical plan for the development of the City. Contains a narrative of goals, objectives and policies that describe the desired form, nature and rate of City development. Consumer Price Index A statistical description of price levels provid- ed by the U.S. Department of Labor. The in- dex is used as a measure of the increase in the cost of living (i.e., economic inflation). Contingency A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Contingency may be appropriated for a specific purpose by the City Council up- on the approval of a resolution. The City can separate contingencies into those that are des- ignated for specific purposes and undesignat- ed (also see Designated Contingency and Un- appropriated Ending Fund Balance). Debt Service Principal and Interest on outstanding bonds due and payable during the fiscal year. Debt Service Fund Established to account for the accumulation of resources and for the payment of general obli- gation debt that have been approved by the voters. It would exclude Enterprise fund debt and contractual obligations accounted for in other individual funds. Department An organizational unit usually within a fund, though in a broader sense, a department can encompass more than one fund. Departments can further be segregated into Divisions. Division A functional unit within a department consist- ing of one or more cost centers engaged in activities supporting the unit’s mission and objectives. Depreciation Expiration in the service live of capital assets attributable to wear and tear, deterioration, action of physical elements, inadequacy or obsolescence. Designated Contingency Amounts set aside for anticipated non- recurring cash flow needs. Includes items such as moving and remodeling, major build- ing repairs, emergency management and capi- tal project or equipment purchases. Glossary 212 Employee Benefits Contributions made by a government to meet commitments or obligations for employee- related expenses. Included is the govern- ment’s share of costs for social security and the various pension, medical and life insur- ance plans. Encumbrance Amount of money committed and set aside, but not yet expended, for the purchases of goods or services. Ending Fund Balance The residual non-restricted funds that are spendable or available for appropriation after the end of the fiscal year, or during the fiscal year, if a state of emergency is declared by the Mayor. Enterprise Fund Established to account for operations, includ- ing debt service that are financed and operat- ed similarly to private businesses—where the intent is the service is self-sufficient, with all costs supported predominantly by user charg- es. Expenditures/Expenses The type of accounts that record transactions for the cost of goods received or services ren- dered whether cash payments have been made or not. These accounts are called expendi- tures on the modified accrual basis of ac- counting and expenses on the accrual basis. Fees Charges for specific Service in connection with providing a service, permitting and activ- ity or imposing a fine. Fiscal Management A government’s directive with respect to rev- enues, spending, reserves and debt manage- ment as these relate to governmental services, programs and capital investment. Financial policy provides an agreed upon set of princi- ples for the planning and programming of governmental budgets and its funding. Fiscal Year A twelve-month period designated as the op- erating year for accounting and budgeting purposes in an organization. The City of Bremerton’s fiscal year is January 1 through December 31. Franchise Fee Charged to all utilities operating within the City and is a reimbursement to the General fund for the utility’s use of City streets and right-of-ways. Full-Time Equivalent (FTE) An expression of staff in terms of full-time employment (40 hours per week). For exam- ple, a person who works 40 hours per week is described as 1 FTE and 20 hours per week as .50 FTE. Fund An independent fiscal and accounting entity with a self-balancing set of accounts record- ing cash and/or other resources together with all related liabilities, obligations, reserves, and equities that are segregated for the purpose of carrying on specific activities or attaining cer- tain objectives. Fund Balance The amount of an entity’s assets above the amount of its liabilities. A negative fund bal- Glossary 213 ance is sometimes called a deficit. An un- designated fund balance reflects historical re- ceipts less than historical expenditures in non- proprietary funds. When all designated and reserved resources are removed or deducted in arriving at the year-end undesignated fund balance, the remaining value is that available for budgetary appropriation. Also called End- ing Fund Balance. General Fund Accounts for all receipts and disbursement transactions associated with ordinary City op- erations not required to be accounted for in another fund. This fund is both tax and gen- eral revenue supported. Major revenue sources for the General Fund include proper- ty, sales, excise taxes, and miscellaneous per- mits and fees. General Long-term Debt Represents any unmatured debt not consid- ered to be a fund liability. General Obligation Bonds (G.O. Bonds) are secured by the full faith and credit of the issuer. G.O. bonds is- sued by local units of government are secured by a pledge of the issuer’s property taxing power. Usually issued to pay for general cap- ital improvements such as parks and City fa- cilities. Governmental Funds Funds generally used to account for tax- supported activities. There are five different types of governmental funds: the general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds. Grant A contribution by one government unit to an- other. The contribution is usually made to aid in the support of a specified function. Infrastructure Public domain capital assets such as roads, bridges, streets, sidewalks and similar assets that are immovable. Indirect Charges Administrative and overhead costs that are incurred in one area, but charged to another. These charges are budgeted as interfund trans- fers. Interfund Transfers Appropriation category used in the City’s budget resolution which includes amounts distributed from one fund to pay for services provided by another fund. Transfers from the other funds are appropriated as expenditures. Intergovernmental Revenues Levied by one government but shared on a predetermined basis with another government or class of governments. Interlocal Agreement A contract between two government entities whereby one government assumes the lead responsibility of a project that overlaps both jurisdictions. Internal Service Fund Account for the financing of goods and ser- vices provided by one department or agency to other departments or agencies of govern- ment, or to other governments, on a cost reim- bursement basis. Levy Gross amount of property taxes imposed on the assessed value of taxable property. The net amount received by a government will be Glossary 214 less than the gross levy as a result of delin- quent or uncollectible payments or early pay- ment discounts. Budgets are developed on the basis of the projected amount of property tax- es receivable. Line Item Budget References the individual account lines of budget, where proposed appropriations are based on individual objects of expense within a department or program. Local Improvement District Consists of a group property owners desiring improvements to their property. Bonds can be issued to finance these improvements, which are repaid by assessments on their property. Local Improvement District debt is paid for by a compulsory levy (special assessment) made against affected properties to spread out the cost of a specific capital improvement or service deemed to benefit primarily those properties. Modified Accrual Basis The modified accrual basis of accounting is used in governmental funds (general, special revenue, debt service, and capital project funds), expendable trust, and agency funds. Under it, revenues and other financial re- source increments are recognized when they become both measurable and available to fi- nance expenditures of the current period. Ex- penditures are generally recognized when they are incurred. The City budgets all funds on a modified accrual basis. Object As used in expenditure classification, this term applies to the type of item purchased or the service obtained (as distinguished from the results obtained from expenditures). Ex- amples include personnel services, contractual services, and materials and supplies. Operating Budget The operating budget is the primary means by which most of the acquisition, spending, and service delivery activities of a government are controlled. Law requires the use of annual operating budgets. Operating Transfer Routine or recurring transfers of assets be- tween funds that support the normal opera- tions of the recipient fund. Ordinance A formal legislative enactment by the govern- ing body of a municipality. If it is not in con- flict with any higher form of law, such as a state statue or a constitutional provision, it represents the full force and effect of the law within the boundaries of the municipality to which it applies. Outstanding Debt The balance due at any given time resulting from the borrowing of money or from the pur- chase of goods and services. Personnel Benefits Employer contributions paid by the City as part of the conditions of employment. Exam- ples include health/dental/vision insurance, state public employee’s retirement system, and employment security. Property Tax Based off of the assessed value of property times the permanent tax rate and are used as the source of monies to pay general obligation debt and core city services. Proposed Budget Glossary 215 Combines the operating, non-operating and reserve estimated prepared by the Mayor, then presented to the community and the Budget Committee for their review, approval, and recommendation to City Council. Resource Total dollars available for appropriations in- cluding estimated revenues, fund transfers, and beginning fund balances. Revenue Income received by the City in support of a program of services to the community. It in- cludes such items as property taxes, fees, user charges, grants, fines and forfeitures, interest income, and miscellaneous revenue. Revenue Bonds Bonds payable from a pledged source of reve- nue such as water revenues, which does not also pledge the taxing authority of the City. Pledged revenues may be derived from opera- tion of the financed projects, grants, utility revenues, or other specified revenue streams. Services and Charges An expenditure classification that includes professional services, communication, travel, advertising, rentals, leases, insurance, public utility services, and repairs and maintenance. Special Assessment Bond A bond issue payable from the payments on special assessments imposed against proper- ties that have been specially benefited by the construction of public improvements such as sidewalks, streets, or sewer systems. Special Revenue Funds Accounts for the proceeds of revenue sources (other than special assessment, expendable trusts or major capital projects) that are legal- ly restricted to expenditures for specified pur- poses. Supplemental Appropriation An appropriation approved by Council after the initial budget is adopted. Supplies An expenditure classification for articles and commodities purchased for consumption or resale. Examples include office and operating supplies, fuel, power, water, gas, inventory, resale items, small tools and equipment. Taxes Compulsory charges levied by taxing districts for the purpose of financing services per- formed for the common benefit. This term does not include specific charges made against particular persons or property for cur- rent or permanent benefits such as special as- sessments. Neither does the term include charges for services rendered only to those paying such charges, such as water service. Tax Levy The total amount of property taxes needed to pay for basic government operations as well as sufficient amounts to pay for principal and interest on voter-approved bond issues. Tax Rate The amount of tax levied for each $1,000 of assessed valuation as determined by the Kitsap County Assessor’s office. Taxes Compulsory charges levied by a government for the purpose of financing services per- formed for the common benefit. Glossary 216 Trust Funds Established to administer resources received and held by the City as the trustee or agent for others. Uses of these funds facilitate the dis- charge of responsibility placed upon the City by virtue of law or other similar authority. Unappropriated Ending Fund Balance Represents the portion of the ending fund bal- ance that is not appropriated to be spent in the current year. It must be segregated for future use and is not available for current appropria- tion or expenditure, except in the event when the Mayor declares an emergency. User Fees Charges for services to the specific entity who directly benefits. Often referred to as Charges for Service. Glossary 217 Acronyms BARS Budget Accounting and Reporting System BKAT Bremerton Kitsap Access Television BMC Bremerton Municipal Code BPOG Bremerton Police Officers Guild CAC Citizens Advisory Committee CDBG Community Development Block Grant CENCOM Central Communications COBRA Consolidated Omnibus Budget Reconciliation Act COLA Cost of Living Adjustment CPI Consumer Price Index CSO Combined Sewer Overflow DCD Department of Community Development DEA Drug Enforcement Agency DOE Department of Ecology DOH Department of Health EMS Emergency Medical Services EMT Emergency Medical Technicians EPA Environmental Protection Agency ERR Equipment Rental Reserve FMLA Family and Medical Leave Act GAAFR Governmental Accounting, Auditing & Financial Reporting GAAP Generally Accepted Accounting Principles GASB Government Accounting Standards Board GIS Geographic Information Systems GMA Growth Management Act HUD Housing and Urban Development IAFF International Association of Fire Fighters ILEADS Intergraph Law Enforcement Automated Data Systems IT Information Technology KPS Kitsap Physicians Service LEOFF Law Enforcement Officers and Fire Fighters LID Low Impact Development 218 Acronyms MGD Million Gallons per Day MIR Medical Incident Report MRSC Municipal Research Service Center NCIS Naval Criminal Investigative Service PERS Public Employees Retirement System PILOT Payments In Lieu of Taxes PSNS Puget Sound Naval Shipyard RCW Revised Code of Washington REET Real Estate Excise Tax RMAP Road Maintenance and Abandonment Plan SCADA Supervisory Control and Data Acquisition SCBA Self Contained Breathing Apparatus SOG Special Operations Group SSTA Streamline Sales Tax Act TIP Transportation Improvement Plan UGA Urban Growth Areas WAC Washington Administrative Code WESTNET West Sound Narcotics Enforcement Team WWTP Wastewater Treatment Plan 219 220 ORDINANCE NO. 5381 AN ORDINANCE of the City Council of the City of Bremerton, Washington,amending and reestablishing rates and fees for services established in Ordinance No. 5357 relating to Animal Control, Bremerton Kitsap Access Television ("BKAT"), Department of Community Development, Department of Financial Services, Fire Department, Gold Mountain Golf Course, Ivy Green Cemetery, Kitsap Conference Center, Municipal Court, Parking, Parks and Recreation Department, Police Department, Public Records,Department of Public Works and Utilities,Tax&License, Telecommunications and other related services. WHEREAS,the City Council,by this ordinance, desires to amend and reestablish the rates and fees established in Ordinance No. 5357;NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF BREMERTON, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: SECTION 1. Rate Tables Amended and Reestablished. The rates and fees relating to Animal Control,Bremerton Kitsap Access Television ("BKAT"), Department of Community Development,Department of Financial Services, Fire Department, Gold Mountain Golf Course, Ivy Green Cemetery, Kitsap Conference Center, Municipal Court, Parking, Parks and Recreation Department, Police Department, Public Records, Department of Public Works and Utilities, Tax& License, and Telecommunications, and other related services, as set forth in Exhibit A of Ordinance No. 5357, are hereby amended and reestablished in their entirety as set forth in the attached Exhibit A of this ordinance, said exhibit is incorporated herein by this reference. SECTION 2. Rate Tables-Effective Date. The amendment and reestablishment of rate tables as set forth in Section 1 above shall be effective January 1, 2020. SECTION 3. Corrections. The City Clerk and codifiers of this ordinance are authorized to make necessary corrections to this ordinance including, but not limited to, the correction of scrivener, clerical, typographical, and spelling errors, references, ordinance numbering, section/subsection numbers and any references thereto. SECTION 4. 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 S. 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. Page 1 of 2 2020 Rates & Fees 221 PASSED by the City Council the D+k—etay of November, 2019. o Y E'IC YOUN R, Council President 20Approvedthis day of November, 2019. GREG W LER,Mayor ATTEST:APPROVED AS TO FORM: gams ki ANG • HOOVER, City Clerk ROGER A. LUBOVICH, City Attorney PUBLISHED the U44 day of IJDNien-1loClr' 2019. EFFECTIVE the L911.1 day of f t'CcY1 b, % 2019. ORDINANCE NO. 5 I . R:\Legal\Legal\Ordinances\Legal\2020 Rates and Fees Ordinance.docx Page 2 of 2 2020 Rates& Fees 222 4.4 CITY OF BREMERTON 2020 RATES & FEES City of Bremerton Ordinance No. 5381 223 TABLE OF CONTENTS Rate Table Page ANIMAL CONTROL 1 BREMERTON KITSAP ACCESS TELEVISION (BKAT) 2 DEPARTMENT OF COMMUNITY DEVELOPMENT 3 DEPARTMENT OF FINANCIAL SERVICES 11 FIRE DEPARTMENT 12 GOLD MOUNTAIN GOLF COURSE 14 IVY GREEN CEMETERY 15 KITSAP CONFERENCE CENTER 16 MUNICIPAL COURT 17 PARKING 18 PARKS & RECREATION DEPARTMENT 20 POLICE DEPARTMENT 25 PUBLIC RECORDS 26 DEPARTMENT OF PUBLIC WORKS & UTILITIES 27 TAX & LICENSE 28 TELECOMMUNICATIONS 29 224 225 TABLE A ANIMAL CONTROL FEES 1. Licenses for Dogs and Cats a) For Each Cat Spayed or Neutered (Upon Proof of Spaying or Neutering) Annual 7.50 Lifetime 25.00 b) For Each Dog Spayed or Neutered (Upon Proof of Spaying or Neutering) Annual 12.50 Lifetime 45.00 c) For Each Cat Not Spayed or Neutered 37.50 d) For Each Dog Not Spayed or Neutered 37.50 e) Senior Citizen Permanent Dog/Cat 12.50 f) Replacement Tag 1.00 g) Additional License Fee (for late renewal) 10.00 2. License for Chickens a) Annually up to five (5) chickens 12.50 b) Senior permanent for up to five (5) chickens 12.50 3. Impound and Redemption Fees - Domestic Animals a) Impound 45.00 b) Vaccination 45.00 c) Boarding (per day) 20.00 d) Medical care Case dependent e) Microchip 30.00 4. Impound and Redemption Fees- Livestock a) Impound 60.00 b) Boarding (per day) 40.00 c) Medical care Case dependent d) Special Transportation fee 120.00 2020 Rates & Fees 1 1 P a g e 226 TABLE B BREMERTON KITSAP ACCESS TELEVISION (BKAT) 1. PRE-PRODUCTION a) Equipment Consultation 105.00/hour b) Program Development 105.00/hour c) Research 105.00/hour d) Location 105.00/hour e) Scripting 105.00/hour f) Graphics Development 105.00/hour 2. PRODUCTION* a) Set-up 105.00/hour b) Production 105.00/hour c) Breakdown 105.00/hour minimum of 2 hours for any productions 3. POST PRODUCTION a) Edit 105.00/hour b) Voice Over 105.00/hour 4. TRAINING a) Studio - 3 hours of camera and director training—max 4 people No Charge b) Edit— First 3 hours of Apple Final Cut No Charge Additional 5 hours of Apple Final Cut 50.00 5. MISCELLANEOUS a) DVD Duplication (includes tax) 35.84 b) Studio rental for non-members 105/hour BKAT Staff as crew Additional $105/hour 6. MEMBERSHIP (ANNUAL) a) Individual Resident (within Kitsap County) 25.00 b) Individual Non-Resident 50.00 c) Organization — Resident (within Kitsap County) 75.00 d) Organization —Non-Resident 150.00 7. PUBLIC SERVICE ANNOUNCEMENT BKAT will produce a PSA with or without voiceover. The public service announcement will air on BKAT for a minimum of two weeks. Client receives a digital copy for their own purposes. 105.00/hour 21 Page 227 TABLE C DEPARTMENT OF COMMUNITY DEVELOPMENT 1. CODE ENFORCEMENT a) ABATEMENTS Dangerous Building 900+ Direct Service and Supply Cost Garbage & Weed 640+ Direct Service and Supply Cost b) ABANDONED PROPERTY FINES & PENALTIES Failure to Register 1,000 + $100 per day Failure to Inspect, Maintain, and/or Secure 1,000 + $100 per day c) RENTAL PROPERTY REGISTRATION FINES & PENALTIES Failure to Register and File a Declaration of Compliance as Required 1,000+ $100 per day Failure to Obtain a Certificate of Inspection When Required 1,000+ $100 per day 2. PLANNING a) SUBDIVISIONS Preliminary Short 1000 + $150/lot Preliminary Formal Plat/Binding Site Plan 2500 (base) + per lot 1-100 lots 150/lot 101-200 lots 100/lot 201 + lots 75/lot Final Short 630+ $40/lot Final Formal Plat/Binding Site Plan 945 + 40/lot Minor Amendment 630 (no lot fee) Extension 630 (no lot fee) b) SHORELINE MASTER PROGRAM Substantial Development Permit 1300 Conditional Use Permit—Type II 850 Conditional Use Permit—Type III 1750 Shoreline Variance 1750 Permit Revision 325 Shoreline Exemption 100 c) STATE ENVIRONMENTAL POLICY ACT (SEPA) Checklist 320 Environmental Impact Statement Review/Adoption 650+ additional cost of expertise 2020 Rates & Fees 3 1 P a g e 228 d) PRE-APPLICATION CONFERENCE 100 e) ZONING ORDINANCE Ordinance Amendments Text 740 Rezone (Map Amendment) 740 Variance Administrative 325 Public Hearing/Single Family 500 Public Hearing/Other 1750 Development Agreements 1600 Conditional Use Permit Single Family Residential Type II 350 Single Family Residential Type III 500 Commercial / Non-Residential/ Multifamily—Type II 850 Commercial / Non-Residential/ Multifamily—Type III 1750 Non-Conforming Use Determination 275 Director's Code Interpretation 175 f) COMPREHENSIVE PLAN Text or Map Amendment 1500 Combined Text and Map Amendment 2500 g) MULTIFAMILY TAX EXEMPTION Application 1500 h) DESIGN REVIEW BOARD Conceptual Design Conference 500 Design Response Conference 500 i) CRITICAL AREA REVIEW Hourly Rate Dangerous trees, tree removal in sloped area, etc.) j) FORESTRY Hourly Rate Conversion Harvest Option Plan 3. MISCELLANEOUS FEES a) APPEAL (to Hearing Examiner) 350 b) Hourly Rate 73.00 c) Technology Surcharge on Permits 5% of Permit Fee Permit Surcharge Levied on Fees Noted with *) d) Third-Party Technical Review and Verification Actual Cost Geotechnical Evaluation, Habitat Review, Structural Engineering Review, Etc.) Wage 229 4. SITE DEVELOPMENT a) SITE PLAN REVIEW Commercial / Non-Residential/ Multifamily—Type II 1,000 b) SITE DEVELOPMENT PERMIT* 1,000 c) GRADING PERMIT AND PLAN REVIEW FEES* Refer to Exhibit 4 5. BUILDING a) CERTIFICATE OF OCCUPANCY 73.00 b) BUILDING PERMIT FEES* Refer to Exhibit 1 c) BUILDING PLAN REVIEW FEE 65% of the building permit fee as set forth in Exhibit 1 d) ESTABLISHED "BASIC" PLAN REVIEW 50% of Plan Review Fee Pursuant to DCD policy e) BUILDING PERMIT FEE FOR REROOF* 100 f) MECHANICAL PERMIT FEES* Residential Refer to Exhibit 2 Commercial / Non-Residential/ Multifamily Valuation and Refer to Exhibit 1 g) PLUMBING PERMIT FEES* Residential Refer to Exhibit 3 Commercial / Non-Residential / Multifamily Valuation and Refer to Exhibit 1 h) Stop Work Fee 100% of permit fee 2020 Rates & Fees 5 I P a g e 230 EXHIBIT 1 BUILDING AND OTHER PERMIT FEES TOTAL VALUATION' FEE 1.00 TO$500.00 35.00 501.00 TO $2,000.00 35.00 for the first$500.00 plus$3.00 for each additional $100.00, or fraction thereof, to and including$2,000.00 2,001.00 to $40,000 80.00 for the first$2,000.00 plus$11.00 for each additional $1,000.00, or fraction thereof, to and including$40,000 40,001.00 to $100,000.00 498.00 for the first$40,000; plus$9.00 for each additional $1,000.00, or fraction thereof,to and including$100,000.00 100,001.00 to$500,000.00 1,038.00 for the first$100,000.00 plus$7.00 for each additional 1,000.00, or fraction thereof,to and including$500,000.00 500,001.00 to $1,000,000.00 3,838.00for the first$500,000.00 plus$5.00 for each additional 1,000.00, or fraction thereof,to and including$1,000,000.00 1,000,001.00 to 5,000,000.00 6,338.00 for the first$1,000,000.00 plus$3.00 for each additional 1,000.00, or fraction thereof,to include$5,000,000.00 5,000,001.00 and over 18,338.00 for the first$5,000,000.00; plus$1.00 for each additional 1,000.00 or fraction thereof Other Inspections and fees: 1. Inspections outside of normal business hours (minimum Hourly rate per Rate Table C—Miscellaneous Fees charge—two hours) 2. Re-inspection fees assessed under provisions of this Hourly rate per Rate Table C—Miscellaneous Fees chapter shall be as follows (per inspection): 3. Inspections for which no fee is specifically indicated Hourly rate per Rate Table C—Miscellaneous Fees minimum charge—one-half hour) 4. Additional plan review required by changes, additions or Hourly rate per Rate Table C—Miscellaneous Fees revisions to plans(minimum charge—one-half hour) 5. For use of outside consultants for plan checking and Actual Costs2 inspections, or both 6. Manufactured Home Setup Fee Foundation Bid Price valuation used in Exhibit 1 7. Moved Building Permit Fee (not including other 100.00 required permits) 8. Demolition permit Fee: 3 cents per square foot,with a $100.00 minimum charge of 9. Energy Code Plan Review Surcharge for New Single 50.00 Family Residences Valuation includes fair market value of labor and materials. 2 Actual costs include administrative and overhead costs. 61 Page 231 EXHIBIT 2 MECHANICAL PERMIT FEES Permit Issuance and Heaters Fee 1.For the issuance of each mechanical permit 25.00 2.For issuing each supplemental permit for which the original permit has not expired, been canceled or finaled 7.25 Unit Fee Schedule (Note: The following do not include permit-issuing fee) 1.Furnaces For the installation or relocation of each forced-air or gravity-type furnace or burner, including ducts and vents attached to such appliance, up to and including 100,000 Btu/h 29.3 kW) 14.80 For the installation or relocation of each forced-air or gravity-type furnace or burner, including ducts and vents attached to such appliance over 100,000 Btu/h (29.3 kW) 18.20 For the installation or relocation of each floor furnace, including vent 14.80 For the installation or relocation of each suspended heater, recessed wall heater or floor- mounted unit heater 14.80 2.Appliance Vents For the installation, relocation or replacement of each appliance vent installed and not included in an appliance permit 7.25 3.Repairs or Additions For the repair of, alteration of, or addition to each heating appliance, refrigeration unit, cooling unit, absorption unit, or each heating, cooling, absorption or evaporative cooling system, including installation of controls regulated by the Mechanical Code 13.70 4.Boilers, Compressors and Absorption Systems For the installation or relocation of each boiler or compressor to and including 3 horsepower(10.6 kW), or each absorption system to and including 100,000 Btu/h (29.3 kW) 14.70 For the installation or relocation of each boiler or compressor over three horsepower(10.6 kW)to and including 15 horsepower(52.7 kW), or each absorption system over 100,000 Btu/h (29.3 kW) to and including 500,000 Btu/h (146.6 kW) 27.15 For the installation or relocation of each boiler or compressor over 15 horsepower(52.7 kW)to and including 30 horsepower(105.5 kW), or each absorption system over 500,000 Btu/h (146.6 kW)to and including 1,000,000 Btu/h (293.1 kW) 37.20 For the installation or relocation of each boiler or compressor over 30 horsepower(105.5 kW)to and including 50 horsepower(176 kW), or each absorption system over 1,000,000 Btu/h (293.1 kW)to and including 1,750,000 Btu/h (512.9 kW) 55.45 For the installation or relocation of each boiler or compressor over 50 horsepower(176 kW), or each absorption system over 1,750,000 Btu/h (512.9 kW) 92.65 5.Air Handlers 2020 Rates & Fees 71 Page 232 For each air-handling unit to and including 10,000 cubic feet per minute (cfm) (4719 L/s), including ducts attached thereto Note: This fee does not apply to an air-handling unit which is a portion of a factory- assembled appliance, cooling unit, evaporative cooler or absorption unit for which a permit is required elsewhere in the Mechanical Code 10.65 For each air-handling unit over 10,000 cfm (4719 :s) 18.10 6.Evaporative Coolers For each evaporative cooler other than portable type 10.65 7.Ventilation and Exhaust For each ventilation fan connected to a single duct 7.25 For each ventilation system which is not a portion of any heating or air-conditioning system authorized by a permit 10.65 For the installation of each hood which is served by mechanical exhaust, including the ducts for such hood 10.65 8.Incinerators For the installation or relocation of each domestic-type incinerator 18.20 For the installation or relocation of each commercial or industrial-type incinerator 14.50 9.Miscellaneous For each appliance or piece of equipment regulated by the Mechanical Code but not classed in other appliance categories, or for which no other fee is listed in the table 10.65 For each gas piping system 10.00 Other Inspections and Fees Inspections outside of normal business hours, per hour(minimum charge—two hours Hourly rate per Rate Table C—Miscellaneous Fees Re-inspection fees assessed under provisions of this chapter shall be as follows(per inspection): Hourly rate per Rate Table C—Miscellaneous Fees Inspections for which no fee is specifically indicated, per hour(minimum charge—one-half hour) Hourly rate per Rate Table C—Miscellaneous Fees Additional plan review required by changes, additions or revisions to plans or to plans for which an initial review has been completed (minimum charge—one-half hour) Hourly rate per Rate Table C—Miscellaneous Fees 81 Page 233 EXHIBIT 3 PLUMBING PERMIT FEES Permit Issuance 1. For issuing each permit 25.00 2. For issuing each supplemental permit 10.00 Unit Fee Schedule (in addition to items 1 and 2 above) 1.For each plumbing fixture on one trap or a set of fixtures on one trap (including water, drainage piping and backflow protection therefore)7.00 2.For each building sewer and each trailer park sewer 15.00 3.Rainwater systems-per drain (inside building) 7.00 4.For each cesspool (where permitted) 25.00 5.For each private sewage disposal system 40.00 6.For each water heater and/or vent 7.00 7.For each gas piping system 10.00 8.For each industrial waste pretreatment interceptor including its trap and vent, except kitchen-type grease interceptors functioning as fixture traps 7.00 9.For each installation, alteration or repair of water piping and/or water treating equipment, each 7.00 10. For each repair or alteration of drainage or vent piping, each fixture 7.00 11. For each lawn sprinkler system on any one meter including backflow protection devices therefore 7.00 12. For atmospheric-type vacuum breakers not included in item 12: 1to5 5.00 Over 5, each 1.00 13. For each backflow protective device other than atmospheric type vacuum breakers: 2 inch (51 mm) diameter and smaller 7.00 Over 2 inch (51 mm) diameter 15.00 14. For each graywater system 40.00 15. For initial installation and testing for a reclaimed water system 30.001 16. For each annual cross-connection testing of a reclaimed water system (excluding initial test) 30.001 17. For each medical gas piping system serving one to five inlet(s)/outlet(s)for a specific gas 50.00 18. For each additional medical gas inlet(s)/outlet(s) 5.00 Other Inspections and Fees 1.Inspections outside of normal business hours Hourly rate per Rate Table C- Miscellaneous Fees 2.Re-inspection fee Hourly rate per Rate Table C- Miscellaneous Fees 3.Inspections for which no fee is specifically indicated Hourly rate per Rate Table C- Miscellaneous Fees 4.Additional plan review required by changes, additions or revisions Hourly rate per Rate Table C- to approved plans (minimum charge-one-half hour) Miscellaneous Fees 2020 Rates& Fees 9 I P a g e 234 EXHIBIT 4 GRADING PLAN REVIEW FEES 50 cubic yards (38.2 m3) or less No fee 51 to 100 cubic yards (40 m3 to 76.5 m3)23. 50 101 to 1,000 cubic yards (77.2 m3 to 764.6 m3)37.00 1,001 to 10,000 cubic yards(765.3 m3 to 7645.5 m3) 49.25 10,001 100,000 cubic yards (7646.3 m3 to 76,455 m3)49.25 for the first 10,000 cubic yards 7645.5 m3), plus$24.50 for each additional 10,000 cubic yards (7645.5 m3) or fraction thereof 100,001 to 200,000 cubic yards (76,456 m3 to 152,911 m3) 269.75 for the first 100,000 cubic yards 76,455 m3), plus$13.25 for each additional 10,000 cubic yards (7645.5 m3) or fraction thereof 200,001 cubic yards (152,912 m3) or more 402.25 for the first 200,000 cubic yards 152,911 m3), plus$7.25 for each additional 10,000 cubic yards (7645.5 m3) or fraction thereof Other Fees: Additional plan review required by changes, additions or revisions to approved plans(minimum charge-one-half Hourly rate per Rate Table C- hour)Miscellaneous Fees GRADING PERMIT FEES1 50 cubic yards (38.2 m3) or less 23.50 51 to 100 cubic yards (40 m3 to 76.5 m3)37.00 101 to 1,000 cubic yards (77.2 m3 to 764.6 m3) 37.00 for the first 100 cubic yards(76.5 m3) plus$17.50 for each additional 100 cubic yards (76.5 m3) or fraction thereof 1,001 to 10,000 cubic yards (765.3 m3 to 7645.5 m3) 194.50 for the first 1,000 cubic yards 764.6 m3), plus$14.50 for each additional 1,000 cubic yards (764.6 m3) or fraction thereof 10,001 to 100,000 cubic yards (7646.3 m3 to 76,455 m3) $325.00 for the first 10,000 cubic yards(7645.5 m3), plus$66.00 for each additional 10,000 cubic yards (7645.5 m3) or fraction thereof 100,001 cubic yards (76,456 m3) or more 919.00 for the first 100,000 cubic yards (76,455 m3), plus$36.50 for each additional 10,000 cubic yards (7645.5 m3) or fraction thereof Other Inspections and Fees: 1.Inspections outside of normal business hours minimum charge-two hours)Hourly rate per Rate Table C-Miscellaneous Fees 2.Re-inspection fees assessed under provisions of this chapter shall be as follows (per inspection):Hourly rate per Rate Table C-Miscellaneous Fees 3.Inspections for which no fee is specifically indicated (minimum charge-one-half hour) Hourly rate per Rate Table C-Miscellaneous Fees The fee for a grading permit authorizing additional work to that under a valid permit shall be the difference between the fee paid for the original permit and the fee shown for the entire project. 10IPage 235 TABLE D DEPARTMENT OF FINANCIAL SERVICES 1. CHECK HANDLING FEE 40.00 2. PASSPORT ACCEPTANCE FEE U.S. Department of State Fee Chart 2020 Rates& Fees 11 l Page236 TABLE E FIRE DEPARTMENT 1. REGULATORY LICENSE FEES a) BMC 9.48 Fireworks Stands/ Displays 100/stand/year b) BMC 9.48.020(9) Cash Bond Fireworks Stand Clean-Up (refundable) 50/stand/year Citywide Fireworks Clean-up Fee (non-refundable) 50/stand/year c) BMC 18.06 Ambulance Services 75.00/vehicle Ambulance Inspections 75.00/vehicle 2. AMBULANCE TRANSPORT FEE a) ALS-1 791.00 b) ALS—2 884.00 c) BLSE 620.00 d) Mileage 16.80/mile e) Itemized EMS Fees (one charge per transport) ECG 70.00 IV/10 50.00 02 50.00 SPO2 15.00 CSPINE 40.00 End Tidal CO2 30.00 C-PAP 175.00 3. EMS SERVICE CALL TO ASSISTED LIVING, LONG TERM CARE AND ADULT CARE FACILITIES 100 After first response per quarter 4. RE-INSPECTION FEE 73.00 5. HAZARD MATERIALS RESPONSE a) Rice Hull Ash Actual Cost per Bag b) Absorbent Pads Actual Cost per Bag 6. STAND-BY-TIME a) Fire Engine w/Crew of 2 155.001+ $150.00 = $305.00/hour b) Fire Engine w/Crew of 3 155.00' + $225.00 = $380.00/hour c) Fire Engine w/Crew of 4 155.00' + $300.00 = $455.00/hour 7. ACTIVE FIREFIGHTING a) Fire Engine Washington Fire Chiefs Published Rate' b) Aerial Ladder Washington Fire Chiefs Published Rate' Washington Fire Chiefs Association Wage& Equipment Rates for the Washington State Fire Service 12IPage 237 8. FIRE WATCH 75.00/hour 9. AFTER HOURS INSPECTION 75.00/hour—2 hour Minimum 10. RUSH PLAN REVIEW 500.00 plus Standard Fees 11. OPERATIONAL PERMIT 100.00 12. FIRE SAFETY OFFICERS 75.00/hour— 2 hour minimum 13. FALSE FIRE ALARM 200.00 2020 Rates & Fees 13 I r a r238 TABLE F GOLD MOUNTAIN GOLF COURSE 1. CASCADE COURSE (prices do not include sales tax) a) Friday 18 Holes 45.00 b) Weekday 18 Holes (Mon-Thurs)40.00 c) Weekend/Holiday 18 Holes (Note: 1) 50.00 d) Weekday 9 Holes (Mon-Thurs) 30.00 e) Weekend/Holiday 9 Holes 32.00 f) Continuation Fee 25.00 g) Twilight Weekday (Mon-Thurs) 30.00 h) Twilight Weekend/Holiday 32.00 i) League Rate (Not Sat, Sun or Holiday)24.00 j) Junior 18 Holes (Mon-Thurs) 18.00 k) Junior Twilight Weekend/Holiday 18.00 I) 36 Hole Special (Mon-Thurs) 90.00 m) 36 Hole Special (Fri-Sun) 110.00 n) Senior Punch Card (Not Sat, Sun or Holiday) (Note: 2) 280.00 o) Regular 10 Round Punch Card 320.00 p) Junior 10 Round Punch Card 130.00 q) Low Income Sr. Punch Card (Not Sat, Sun or Holiday) (Note: 2) 130.00 r) Daily Private Cart 18.00 s) Shotgun Tournament (Not To Exceed 18 Hole Green Fee) 85.00 2. OLYMPIC COURSE (prices do not include sales tax) a) Friday 18 Holes 72.00 b) Weekday 18 Holes (Mon-Thurs)60.00 c) Weekend/Holiday 18 Holes (Note: 1) 82.00 d) Weekday 9 Holes (Mon-Thurs) 36.00 e) Weekend/Holiday 9 Holes 46.00 f) Continuation Fee 35.00 g) Twilight Weekday (Mon-Thurs) 36.00 h) Twilight Weekend/Holiday 46.00 i) League Rate (Not Sat, Sun or Holiday)24.00 j) Junior 18 Holes (Mon-Thurs) 28.00 k) Junior Twilight Weekend/Holiday 28.00 I) 36 Hole Special (Mon-Thurs) 90.00 m) 36 Hole Special (Fri-Sun) 110.00 n) Shotgun Tournament (Not To Exceed 18 Hole Green Fee) 120.00 o) Olympic Punch card plus 30.00 p) Annual Pass Single 2,500.00 q) Annual Pass Couple 3,800.00 r) Annual Pass Family 3,800.00 s) Annual Pass Junior (Mon-Thurs)700.00 1Saturday,Sunday or Holiday(May-September Not to Exceed Rate) May be used for twilight any day of the week including holidays. 2 Ages 62& up with household income<$18,000. 14IPage 239 TABLE G IVY GREEN CEMETERY 1. GRAVE SITES a) Adult 1,464.00 b) Infant (Not in Infant Sections) 1,464.00 c) Infant Section 366.00 d) Veteran 850.00 e) Perpetual Care (collected at time of site sale) 10% of site fee 2. LINERS (Subject to sales tax) a) Casket Liner 979.00 b) Cremation Liner 240.00 c) Infant Liner 400.00 d) Oversized Liner 1,313.00 3. OPENING AND CLOSING a) Casket 853.00 b) Cremation 306.00 c) Infant 598.00 d) Veteran 512.00 4. DISINTERNMENT a) Adult 1,830.00 b) Infant 1,830.00 c) Urn 293.00 d) Removal (only) 1,209.00 5. MARKER SETTING FEES a) Setting Fee 250.00 6. GRAVE SIDE SERVICES a) Chairs & Awning 260.00 7. MARKERS (Subject to sales tax) a) Markers Value based on size and type of marker 2020 Rates& Fees 15 J Page240 TABLE H KITSAP CONFERENCE CENTER All Rates are Minimum Rates 1. ROOM RENTALin with food minimums)1conjunction a) Puget Sound Ballroom- per section (4 sections) 500.00 b) Oyster Bay Room 250.00 c)Marina Vista 1 & 2—per section 200.00 d) Marina Vista 3 500.00 e) Glacier Cove 1 & 2—per section 200.00 f)Fountain Room 850.00 2. EVENT FEE a) Puget Sound Ballroom- per section (4 sections) 500.00 b) Oyster Bay Room 250.00 c)Marina Vista 1 & 2—per section 300.00 d) Marina Vista 3 750.00 e) Glacier Cove 1 & 2—per section 300.00 f) Fountain Room 1,000.00 3. RECURRING ROOM RENTAL (at least 35 events per year) a) Room fee waived with food purchase for at least 60 people. 501(c)3 Organizations receive 50%off Room Rental rate with purchase of an Event Package. 16I Page 241 TABLE I MUNICIPAL COURT 1. ANTI-HARRASSMENT ORDER 73.00 2. HEARING EXAMINER APPEAL 73.00 3. TRAFFIC PENALTIES a) Inattention to Driving 139.00 b) Automated Traffic Safety Camera Violations 139.00 2020 Rates & Fees 17 I P a242 TABLE J PARKING 1. PARKING FEES* a) On-Street Locations 3 hours 20.00 10 hours 30.00 b) Off-Street Location 3 hours 20.00 10 hours 30.00 c) Parking Garage Monthly Permit 200.00 d) Administrative Immobilization Fee (i.e. boot) 100.00 2. RESIDENTIAL PARKING PERMITS* a) Residential Parking Permits First Two Permits NO COST Each additional permit issued not-to-exceed four permits per unit 100.00 b) Petition for Creation of Residential Restricted Parking Zone 100.00 c) Replacement of parking permit 10.00 d) Visitor Parking Permits NO COST e) Service/Landlord Permits NO COST 3. PARKING PENALTIES a) Overtime or Reparking 1st Violation in 180 Days 20.00 2nd Violation in 180 Days 60.00 3rd or More Violation in 180 Days 180.00 b) Non-Payment in Collection Devices 1st Violation in 180 days 20.00 2nd Violation in 180 days 60.00 3rd Violation in 180 days 180.00 c) Loading Zones 25.00 d) No Parking 1st Violation in 180 days 30.00 2nd Violation in 180 days 60.00 3rd Violation in 180 days 180.00 e) Wrong Way 35.00 f) Parked on Sidewalk 30.00 g) Fire Hydrant 35.00 h) 12" From Curb 30.00 i) Physically Disabled (Public and Private) 450.00 j) Counterfeiting or User of Counterfeit Permits, Tokens or Script 500.00 Unauthorized Use of Permits 250.00 k) Blocked Driveway 35.00 I) Expired Tabs 45.00 m) 30 Foot to Stop Sign 30.00 18IPage 243 n) Double Parked 35.00 o) No Stopping/No Standing 30.00 p) Failure to Respond —Additional Penalty 25.00 q) All parking infractions set forth in Chapter 10.10 BMC not identified above $30.00 Rates are not-to-exceed rates. These rates shall apply unless reduced by the Department of Financial Services for a specific site or use. 2020 Rates & Fees 19 Hage244 TABLE K PARKS AND RECREATION DEPARTMENT Non-Resident Fee— Base Fee plus 25% All Rates Listed Are "Not To Exceed" Fees 9. FACILITY USE RENTAL RATES Facility use policies apply. Appropriate taxes are included in rates unless otherwise noted. Regular Groups (10 or more meetings a year, reserved in advance) may receive up to a 20% discount on Facility and Park Rental Fees. a) SHERIDAN PARK COMMUNITY CENTER— ROOM RENTAL RATES Group A) NON-COMMERCIAL— Rental Rates Recreation and/or educational purposes only. Per hour, two (2) hour minimum Daytime (Monday— Friday: 8:00 AM to 5:00 PM) i) Lounge 11.75 ii) Room A, B/C, Conference Room 9.75 iii) Gym 28.50 Evenings (Monday—Thursday: 5:00 PM to 10:00 PM) i) Lounge 28.50 ii) Room A, B, Conference Room 22.50 iii) Gym 40.00 iv) Room Package (Lounge & Gym) 65.00 v) Entire building—Up to eight (8) hours* 745.00 Friday Evening (5:00 PM to 10:00 PM) & Saturday and Sunday i) Lounge 34.00 ii) Room A, B, Conference Room 25.50 iii) Gym 47.00 iv) Room Package (Lounge & Gym) 76.75 v) Entire building— Up to eight (8) hours* 770.00 Group B) COMMERCIAL— Rental Rates Per hour, two (2) hour minimum Lounge 51.00 Room A, B, Conference Room 38.25 Gym 70.50 Room Package (Lounge & Gym) 115.25 Entire Building- Up to eight (8) hours* 1,155.00 Entire building rental for events with 250 or more participants requires additional staffing fee at $18.00 per hour. 20IPage 245 b) BREMERTON SR. CITIZENS CENTER - ROOM RENTAL RATES Group A) NON-COMMERCIAL— Rental Rates Per hour, two (2) hour minimum Cardroom/Meeting Room 23.50 Main Room 46.00 Kitchen 23.50 Additional staffing per hour 18.00 Entire Facility up to eight (8) hours 510.00* Note: The $750 amount was not correct for 2019, should have been $500) Group B) COMMERCIAL— Rental Rates Per hour, (two ) 2 hour minimum Cardroom/Meeting Room 35. 25 Main Room 69.00 Kitchen 35.25 Additional staffing per hour 18.00 Entire Facility— Up to eight (8) hours 765.00 PARK SHELTERS—RESERVATION FEES Four (4) hour sessions per reservation unless otherwise noted. Bremerton residents may reserve park shelters beginning January 1st for the upcoming year. Non- resident reservations will be accepted beginning February 1st. Group A) NON-COMMERCIAL— Rental Rates Bachmann, Bataan, Lent Landing, Matan, NAD (Upper) Shelters and Gazebos 30.00 Blueberry Shelter 51.00 Evergreen Shelter 1 79.50 Evergreen Shelter 2 or 3 42.00 Evergreen Shelter 4 (not reservable, first come first served) NO CHARGE Evergreen Shelter 5 or 6 44.00 Evergreen Amphitheatre with power 194.00 Kiwanis Park Shelter 42.00 Lions Park Shelter 1 55.00 Lions Park Shelter 2 42.00 Manette Park Shelter 42.00 Reserve portion of a park not having a shelter. 30.00 Group B) COMMERCIAL— Rental Rates Bachmann, Bataan, Lent Landing, Matan, NAD (Upper) Shelters and Gazebos 45.00 Blueberry Shelter 76.50 Evergreen Shelter 1 119.25 Evergreen Shelter 2 or 3 63.00 Evergreen Shelter 4 (not reservable) NO CHARGE Evergreen Shelter 5 or 6 66.00 Evergreen Amphitheatre with power 291.00 2020 Rates & Fees 21 1 P a g e246 Kiwanis Park Shelter 63.00 Lions Park Shelter 1 82.50 Lions Park Shelter 2 63.00 Manette Park Shelter 63.00 Reserve portion of a park not having a shelter. 45.00 c)SPECIAL EVENTS, CELEBRATIONS, WEDDINGS Group A) NON-COMMERCIAL— Rental Rates Harborside Fountain Park (Waterfront plaza only, per four (4) hour session 42.00 Louis Mentor Boardwalk 510.00 Stage (20' x 24')—Available Memorial Day-Labor Day (per day) 230.00 Group B) COMMERCIAL— Rental Rates Harborside Fountain Park (Waterfront plaza only, per four (4) hour session $63.00 Louis Mentor Boardwalk 765.00 Stage (20'x24') —Available Memorial Day-Labor Day (per day) 345.00 d) ATHLETIC FIELD—RESERVATIONS Per hour unless noted Group A) NON-COMMERCIAL Youth Use 17.00 Adult Use 31.75 Group B) COMMERCIAL 56.00 Game Fees i) Baseball/Softball 39.00 ii) Soccer 60.00 iii) Sand Volleyball 30.00 e) BLUEBERRY PARK— P-PATCH ANNUAL RATE Non-commercial gardening only. Raised Beds 14.00 10' x 20' Beds 53.00 16' x 30' Beds 76.00 f)LIONS TENNIS COURT LIGHTS 1 token (1 hour)2.50 6 tokens (6 hours) 11.50 2. PROGRAM FEES & CHARGES a) NEW PROGRAMS See Section 3, subsection (a) b) ATHLETIC PROGRAM FEES VOLLEYBALL League Play (per team, per game) 30.00 22IPage 247 Open Gym (Oct. —June) per person 4.00 Sand Volleyball 30.00 BASKETBALL Men's League Play (per team, per game) 64.00 Boy's League Play (per team, per game) 38.00 Boy's League (Individual Registration - per individual)48.00 PICKLEBALL Drop In 3.00 10-Visit Punchcard 24.00 SOFTBALL Adult League Play (per team, per game) 47.00 Adult League— Players fee (per player, per game) 2.07 TOURNAMENTS (BASEBALL/SOFTBALL AND SOCCER) INVITATIONAL TOURNAMENTS c) Lions—One Day 434.00 d) Lions—Two Day 693.00 e) Lions—Three Day 923.00 1) Pendergast—One Day 571.00 g) Pendergast—Two Day 890.00 h) Pendergast—Three Day 1083.00 STATE TOURNAMENTS* i) Lions—One Day 604.00 j) Lions—Two Day 902.00 k) Lions—Three Day 1,050.00 I) Pendergast—One Day 782.00 m) Pendergast—Two Day 1,050.00 n) Pendergast—Three Day 1,244.00 Regional and National Tournaments cost to be negotiated depending on field preparation requirements. 3. SENIOR CITIZEN CENTER AND RECREATION DIVISION PROGRAMS a) PROGRAM FEE FORMULAS. Except for the Sr. Citizens Trip program, participant fees for activities programs, classes, events, etc.) promoted by the Sr. Citizen Center and the Recreation Division are established by the following formulas: Activities when the instructor is on City payroll. Based on "Not-to-Exceed" rates Total class hours including preparation) x (Instructor's hourly wage) x (1.5 Administration factor)] divided by (minimum #of students per activity)] + (the cost of group supplies divided by minimum #of students) + Cost of individual class supplies, if applicable =Student class fee for City of Bremerton Resident 2020 Rates & Fees 23 I P a g e248 Activities taught by contracted instruction. Based on "Not-to-Exceed" rates Price per student required by the Instructor less class supply fees) x (1.5 Administration factor)] + Class supply fees = Student class fee for City of Bremerton Resident. Non-Resident Fees for Recreational Programs. For recreation classes, programs, and rentals—ranging from: 5.00 to $25.00 add on 25% 25.01 to $50.00 add a flat $6.25 50.01 to $100.00 add a flat $12.50 100.01 to $200.00 add a flat $25.00 200.01 to $400.O0add a flat $50.00 400.01 to $750.00 add a flat $100.00 750.01 to $1,000.00 add a flat $150.00 1,000.00+ add a flat $200.00 b) SENIOR CENTER ACTIVITIES (AGE 55+) Couples Membership is for two people, at least one needs to be 55 or better, who reside at the same address. Associate Memberships are for those individuals not yet 55 but still would like to participate in the programs,trips and classes offered at the Center. Senior Citizen —City Resident annual membership 17.25 Senior Citizen— Non-Resident annual membership 34.50 Senior Center—City Resident Couples annual membership 25.50 Senior Center— Non-Resident Couples annual membership 51.00 Senior Center—City Resident Associate annual membership 25.50 Senior Center—Non-Resident Associate annual membership 51.00 c) SENIOR CENTER TRIPS Cost plus 25% 24IPage 249 TABLE L POLICE DEPARTMENT 1. TRAFFIC ACCIDENT REPORTS 10.00 2. FINGERPRINTS- 1st Card 10.00 a) Each Additional Card 10.00 3. CRIMINAL HISTORY CHECK 10.00 4. ALARM COMPLIANCE FEE a) 1st False Alarm in any 1 Quarter 60.00 b) 2nd False Alarm in the same Quarter 80.00 c) 3rd False Alarm in the same Quarter or Subsequent Alarms in a Calendar Quarter 160.00 5. SERVICE FEE FOR ANTI- HARASSMENT ORDER 50.00 6. SERVICE OF ARREST WARRANTS AND SUBPOENAS a) Arrest Warrant 15.00 plus mileage b) Subpoena 6.00 plus mileage c) Preparation of return of service 5.00 Mileage(for each mile actually and necessarily traveled by a member of the Police Department in going to or returning from any place of service, or attempted service)current business mileage rate allowed by the Internal Revenue Service. 7. TAXICABS a) Taxicab Business Certificate 30.00/year b) Taxicab Driver's Certificate 30.00/year c) Vehicle Decal 10.00/vehicle/year d) Annual Renewal 30.00 e) Certificate Changes 10.00 f) Finger prints 10.00 g) WSP Background Check (effective 1/1/2019) 51.25 WSP Background Check (effective 7/1/2019) 71.25 8. CONCEALED WEAPONS PERMITS (Rates set by State subject to change) a) New Permit (effective 1/1/2019) 49.25 b) Renewal Permit 32.00 c) Late Permit 42.00 d) Replacement 10.00 e) Firearm Dealer License 125.00 2020 Rates & Fees 251Page250 TABLE M PUBLIC RECORD FEES 1. Copy or Print- Letter or Legal paper size (No fee for first 50 pages) 0.15/page 2. Scan — Letter or Legal paper size (No fee for first 50 pages)0.10/page 3. Electronic Files or Attachment uploaded to email, cloud-based data storage service or other means of electronic delivery 0.05/4 files 4. Transmission of Public Records in an Electronic Format 0.10/GB 5. Video Reproduction (includes personnel time) Actual Costs 6. CD/DVD 2.00 7. USB 2 GB 5.00 8. Postage or Delivery Charges Actual Costs 9. Certification 5.00 10. Oversized Plans, Aerial Photos, Drawings, and Maps (Black and White) 8.00/page or Actual Costs when performed by a Vendor 11. Color GIS Plotted Maps 5.00/sq. ft. 12. Other Documents: a) Medical Records 19.00 b) Fire Incident/Investigation Reports 8.00 c) Budget Hard Copy) 70.00 Electronic Version) 10.00 d) Annual Report Hard Copy) 35.00 Electronic Version) 10.00 In addition to the above fees, each department may establish fees for records that do not fall into one of the above categories. Each department and the City Clerk shall have the department's fee schedule available for inspection upon request. 26IPage 251 TABLE N PUBLIC WORKS AND UTILITIES DEPARTMENT 1. RIGHT-OF WAY USE PERMITS FEES a) Type A (Short Term Use) Regular (Misc. Construction) 320.00 Dumpster- Individual personal use NO CHARGE Dumpster-Commercial/Construction 320.00 b) Type B (Disturbance of ROW) Sidewalk Repairs (2 inspections) NO CHARGE Driveway, Transverse Street Patch and Spot Patches (2 inspections) 320.00 Frontage Improvements (curb, gutter, sidewalk, illumination, etc.); Longitudinal Street Patch; and Utility Installation 4.00/ft with a $240.00 minimum New Street 6.80/ft with a $815.00 minimum Water & Sewer Mains & Laterals (ROW Permit) (2 inspections)320.00 Additional Inspection 80.00/hour+ equipment charges c) Type C (Long Term Use) Application and Processing 320.00 Annual Renewal 80.00 d) Type D Regular (Franchised Utility Routine Maintenance) 160.00 e) Plan Reviews 0.25/foot of improvement with $160.00 minimum 2. ADDITIONAL WORK 80.00/hour+ Equipment Charges 3. RIGHT-OF-WAY VACATION 1,750.00 4. BMC 10.24 HOUSEMOVING/OVERSIZE LOADS 640.00+$69.00/mile to .10 of a mile 5. BANNER FEE INSTALL/REMOVAL 212.00 6. SIGN CREATION COST 7. TRAFFIC CONTROL 80.00/hour+ Equipment Charges 8. TRAFFIC CONTROL DEVICES a) Barricades if not returned 30.00/barricade b) Barricades 20.00 per barricade per day c) Cones, if not returned or damaged 16.00/cone d) Cones 2.00 per cone per day e) Signs, if not returned or damaged 215.00/sign f) Signs 18.00 per sign per day g) Labor Rate Hourly (equipment not included) 80 9. SIGN CREATION COST 10. BLOCK PARTY STREET CLOSURE 25.00 2020 Rates & Fees 27 I Page252 TABLE 0 TAX & LICENSE 1. REGULATORY LICENSE FEES a) BMC 5.17 Charitable Solicitation Non-Profit 25.00/60 days Professional Fundraiser 675.00/60 days b) BMC 5.22 Dance/Public 265.00/yr or$70.00/30 days c) BMC 5.96 Erotic Dance Studios 700.00/yr d) Dancers 100.00/yr e) BMC 5.16 Mobile Food Vendor 150.00/veh/yr f) BMC 5.16 Peddlers 75.00/yr or$25.00/ 30 days g) BMC 5.36 Special Events 100.00/event h) BMC 5.08 Street/Sidewalk Vendors 100/yr i) Site Relocation 50.00 j) BMC 5.16 Temporary Merchant 400.00/ 30 days 2. BUSINESS LICENSE FEE a) BMC 5.02 75.00/yr 28IPage 253 TABLE P TELECOMMUNICATIONS 1. TOWER LEASE - APPLICATION, RENEWAL AND ASSIGNMENT FEE 530.00 2. CABLE FRANCHISE APPLICATION AND RENEWAL FEE DEPOSIT' 3,588.00 Actual cost will be based on staff time. City may require additional deposit(s) up to $3,500 per deposit if funds are exhausted. 3. MASTER PERMIT- APPLICATION AND RENEWAL FEE DEPOSITS2 5,125.00 2Actual cost will be based on staff time plus legal review. City may require additional deposit(s) up to $5,000 per deposit if funds are exhausted. 4. TELECOM LICENSE FEE 222. 00/one time 2020 Rates & Fees 29 1Pa2e254 ORDINANCE NO. 5383 AN ORDINANCE of the City Council of the City of Bremerton, Washington, amending and reestablishing the assessments, rates, fees and charges established in Ordinance No. 5358 regarding rates and fees relating to the Department of Public Works and Utilities for water, wastewater, stormwater and other related services. WHEREAS,the City Council desires to amend and reestablish the assessments, rates, fees, and charges ("Rates and Fees") relating to the Department of Public Works and Utilities for general facility charges and water, wastewater, stormwater, and other related services established in Exhibit A of Ordinance No. 5358;NOW THEREFORE THE CITY COUNCIL OF THE CITY OF BREMERTON, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: SECTION 1. Rate Tables established. Rates and fees for services relating to the Department of Public Works and Utilities for general facilities charges and water, wastewater, stormwater, and other related services, as established in Exhibit A of Ordinance No. 5358, are hereby amended and reestablished in their entirety as set forth in the attached Exhibit A of this ordinance, said exhibit is incorporated herein by this reference. SECTION 2. Rate Tables—Effective Date. The amendment and reestablishment of rate tables as set forth in Section 1 above shall be effective January 1, 2020. SECTION 3. Corrections. The City Clerk and codifiers of this ordinance are authorized to make necessary corrections to this ordinance including, but not limited to,the correction of scrivener, clerical, typographical, and spelling errors, references, ordinance numbering, section/subsection numbers and any references thereto. SECTION 4. 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. SECTIONS. 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 theaday of November, 2019. 01010. Lib i7o vA5 o r C Y R, Council Presiders 1 2020 Utilities Rates and Fees 255 Approved this 21 ICI' day of November, 2019. GREG EELER, Mayor ATTEST: APPROVED AS TO FORM: 0 ANGE I DOVER, City Cler RO ER A. LUBOVICH, City Attorn- • PUBLISHED theg(l?\day of p o,-erlLY 2019. EFFECTIVE the leday of ,Ge rriber- 2019. ORDINANCE NO.. R:\Legal\Legal\Ordinances\Public Works&Utilities\2020 Utility Rates&Fees Ordinance.doc 2 2020 Utilities Rates and Fees 256 Exhibit A ASSESSMENTS,RATES,FEES,AND CHARGES EFFECTIVE January 1,2020 2019 2020 Inside&Outside City Limits GENERAL FACILITY CHARGES Water based on meter size average normal flow 5/8"x 3/4" 6,071.00 $ 6,291.00 1" 6,074.00 $ 6,291.00 1"Commercial 8,322.00 $ 8,619.00 1 1/2" Commercial S 48,5-92.00 $50,327.00 2"Commercial 48,592.00 $50,327.00 3"Commercial 1-2;4•,181.00 $ 125,818.00 4"Commercial 242,962.00 $ 251,636.00 Greater than 4" Case by Case basis Wastewater based on meter size average normal floc 5/8"x 3/4" 7,089.00 $ 7,342.00 1" 7,089.00 $ 7,342.00 1"Commercial 87-79.1.00 $ 9,105.00 1 1/2" Commercial 49,626.00 $51,398.00 2" Commercial 49,626.00 $51,398.00 3"Commercial 1227,6 -100 $ 132, 167.00 4"Commercial 255,221.00 $ 264,332.00 Greater than 4" Case by Case basis Stormwater(per IHSU)3,261.00 $ 3,377.00 CONNECTION FEES Water Connection Fees Inside Outside 5/8"x 3/4" S 34-7,00 $ 3,376.00 $ 4,871.00 $ 5,064.00 1" 3,431.00 $ 3,562.00 $ 5,151.00 $ 5,343.00 1 1/2" 8,365.00 $ 8,558.00 $ 12,518.00 $ 12,837.00 2" 5 87829.00 $ 9,022.00 5-1-3724404 $ 13,533. 00 3" 4"x 1" Service to property line 5-1-576-1-8,0430 NA $ 23,127.00 NA 3" 1"x 6" Service to property line 15,616.00 NA $ 23,169.00 NA 3" 4"x 8" Service to property line 1-558. NA $r-23,4—,4 NA 3" 1"x 10" Service to property line 15,735.00 NA $ 23,603.00 NA 3" 1"x 12" Service to property line 15,716.00 NA $ 23,57T00 NA 3" NA $ 16,169.00 NA $ 24,254.00 1" 1"x 4" Service to property line 4-77694,0o NA $ 26,511.00 NA 41" 1"x 6" Service to property lino S-1-77723,04 NA $ 26,585.00 NA 4" 1"x 8" Service to property lino 17,734.00 NA $ 26,601.00 NA 1" 1"x 10" Service to property line 17,812.00 NA $ 26,718.00 NA 4" 1"x 12" Service to property line 17,792.00 NA 5,---2-6,648,40 NA 4" NA $ 18,246.00 NA $ 27,369.00 6" 6"x 6" Service to property line 22,913.00 NA $ 34,115.00 NA 6" 6"x 8" Service to property line 22499.04 NA $ 34,319.00 NA 6" 6"x 10" Service to property line 22,991.00 NA $ 34,487.00 NA 1 of 9 257 Exhibit A ASSESSMENTS,RATES,FEES,AND CHARGES EFFECTIVE January 1,2020 2019 2020 Water Connection Fees(continued) Inside Outside 6" 6"x 12" Service to property line S-2279-75414 NA $ 31,163.00 NA 6" NA $ 23,426.00 NA $ 35,139.00 S" 8"x 8" Service to property line 29,127.00 NA $43691 NA S" 8"x 10" Service to property line S---2941-0:42144 NA $ 13,515.00 NA 28,858.00 NA $ 43,287.00 NA 8" NA $ 29,444.00 NA $ 44,166.00 10" 10"x 10" Service to property line 36,713.00 NA $ 55,115.00 NA 10" 10"x 12" Service to property line S----3-73-1-8-744 NA S-5-57-78-1-44 NA 10" NA $ 37,621.00 NA $ 56,432.00 12"and greater Actual time&material+equipment Wet Tapping (Water Main Only,excluding excavation& backfill)* Inside Outside 1"x 1" excluding excavation&backfill 27747410 NA $ 4,196.00 NA 1"x 6" excluding excavation&backfill 2,826.00 NA $ 1,239.00 NA 1"x 8" excluding excavation&backfill 2,837.00 NA $ 4,256.00 NA 2,911.00 NA $ 4,371.00 NA 1"x 12" excluding excavation&backfill $ 2,895.00 NA $ 1,343.00 NA 4" NA $ 2,995.00 NA $ 4,493.00 6"x 6" excluding excavation&backfill 37124.00 NA S---4484,40 NA 6"x 8" excluding excavation&backfill 3,079.00 NA $ 1,619.00 NA 6"x 10" excluding excavation&backfill $ 3,172.00 NA $ 1,758.00 NA 3,107.00 NA $ 4,661.00 NA 6" NA $ 3,252.00 NA $ 4,878.00 1,181.00 NA $ 6,272.00 NA 1,061.00 NA $ 6,096.00 NA 8"x 12" excluding excavation&backfill $ 3,815.00 NA $ 5,768.00 NA 8" NA $ 4,145.00 NA $ 6,218.00 10"x 10" excluding excavation&backfill $ 5,101.00 NA $ 8,106.00 NA 10"x 12" excluding excavation&backfill S. 57182.00 NA $--8T9-7-3,04 NA 10" NA $ 6,728.00 NA $ 10,092.00 6,350.00 NA S---975-2-5410 NA 12"and greater Actual time&material+equipment Wet Tapping (Water Main to Property Line)* Inside Outside 2"-service 1,632.00 $ 4,825.00 $ 6,918.00 $ 7,238.00 1"x 1" service 10,535.00 NA $ 15,803.00 NA 1"x 6" service 10,563.00 NA $-157845.00 NA 4"x 8" service 10,571.00 NA $ 15,861.00 NA 1"x 10" service 10,652.00 NA $ 15,978.00 NA 1"x 12" service 10,632.00 NA $ 15,918.00 NA 4" NA $ 11,067.00 NA $ 16,601.00 6"x 6" service 10,875.00 NA $ 16,313.00 NA 6"x 8" scrviec; 10,831.00 NA $ 16,217.00 NA 6"x 10" service 1-079.2-3445 NA $ 16,385.00 NA 6"x 12" service NA S----1-67-3-62,04 NA 6" NA $ 11,342.00 NA $ 17,013.00 8"x 8" service 12,717.00 NA $ 19,076.00 NA 2 of 9 258 Exhibit A ASSESSMENTS,RATES,FEES,AND CHARGES EFFECTIVE January 1,2020 2019 2020 Water Connection Fees(continued) Inside Outside 8"x 10" service 12,600.00 NA $ 18,900.00 NA 8"x 12" service 12,118.00 NA $ 18,672.00 NA 8" NA $ 13,035.00 NA $ 19,553.00 10"x 10" service 11,911.00 NA $ 22,370 NA 10"x 12" service 1--573-5S-414 NA $ 23,037.00 NA 10" NA $ 15,792.00 NA $ 23,688.00 12"x 12" service 15,400.00 NA $ 23,100.00 NA 12"and greater Actual time&material+equipment Fire Hydrant Installation* Inside Outside 6"x 8"and smaller-service to property line $ 13,878.00 $ 14,312.00 $r--20,Q 10 $ 21,468.00 6"x 10"-service to property line 13,971.00 $ 14,405.00 $--2079-5-77Q4 $ 21,608.00 6"x 12"-service to property line 13,955.00 $ 14,389.00 $ 20,933.00 $ 21,584.00 PLAN CHECK/INSPECTION FEES Engineering Services** Inside Outside Plan Check Fees Main Extensions: per foot 0.55 $ 0.57 $ 0.83 $ 0.86 BUT not less than 383.00 $ 383.00 $ 5-75.00 $ 575.00 Includes hydrants and appurtenances and connection to water system) Pump Stations 3,066.00 $ 3,200.00 $ X600.00 $ 4,800.00 Fireline Extension 133.00 $ 160.00 $ 230.00 $ 240.00 Irrigation Systems 153.00 $ 160.00 $--230,04 $ 240.00 Miscellaneous(per hour)plus equipment 77.00 $80.00 $ 115.00 $ 120.00 Storm Drainage Plan Review Fees*** Preliminary Drainage Plans Residential Development 6-l-300 $ 640.00 N/A N/A Non-Residential Development 383.00 $ 400.00 N/A N/A Plus per IHSU 1-00 $20.00 Final Detailed Drainage Plans Residential Development(per lot) 0-20 Lots 65.00 $68.00 N/A N/A 21 -50 Lots 58.00 $60.00 N/A N/A 51 - 100 Lots 46-00 $48.00 N/A N/A 100+Lots 38.04 $40.00 N/A N/A Minimum Charge 460.00 $ 480.00 N/A N/A Non-Residential Development per IHSU 25.00 $40.00 N/A N/A Minimum Charge 377.00 $ 480.00 N/A N/A Resubmittal Fees First Resubmittal No Charge No Charge N/A N/A Subsequent Resubmittal 160.00 $ 480.00 N/A N/A 3 of 9 259 Exhibit A ASSESSMENTS,RATES,FEES,AND CHARGES EFFECTIVE January 1,2020 2019 2020 Field Inspection Fees Water main extensions(per foot) 1.53 $ 1.60 $ 2.30 $ 2.40 but not less than: 536.62 $ 560.00 $ 801.93 $ 840.00 Pump Station 3,066:40 $ 3,200.00 $ 1,600.00 $ 4,800.00 Miscellaneous(per hour) 76.66 $80.00 $ 115.00 $ 120.00 Wastewater Connection Fees Lateral Connection at P/L 153.00 $ 160.00 $ 230.00 $ 240.00 Lateral Connection at Main 383.00 $ 400.00 $ 5-7544 $ 600.00 Conveyance Facility Ext.(Per Foot) 3.00 $ 3.20 $ 5.94 $ 5.00 but not less than: 767,44 $ 800.00 $ 1,150.00 $ 1,200.00 Pump Station 3,066.00 $ 3,200.00 $- -X600.00 $ 4,800.00 Miscellaneous(per hour) 77.00 $80.00 $ 115.04 $ 120.00 Storm Drainage Inspection Fees*** Inside Outside Residential Development(per lot) 77.00 $80.00 N/A N/A Non-Residential Development(per IHSU) 38.00 $40.00 N/A N/A Minimum Charge 307.00 $ 320.00 N/A N/A Conveyance Facility Extensions(per foot) 00 $ 2.00 N/A N/A Minimum Charge 464:94 $ 480.00 N/A N/A Unscheduled Inspections****(per site visit) $ 77.00 $80.00 N/A N/A MISCELLANEOUS FEES AND CHARGES Office Services New Account(includes water turn-on) 2204 $23.00 N/A N/A Account Maintenance 5.00 $ 5.00 N/A N/A Past Due Notice 3:04 $ 3.00 N/A N/A ACH Credit N/A N/A Lien Recovery Charge 108.04 Cost N/A N/A Close Account/Meter Read/Water Service Turn- off 22.00 $23.00 N/A N/A Utility/Lien Search Fee(Manual)per parcel 33.00 $34.00 N/A N/A Park Reservation Fee(non-refundable)125.00 $ 125.00 N/A N/A Park Reservation Refundable Deposit 1-40.40 $ 100.00 N/A N/A Field Services Pavement Restoration Charge refundable,if assessed and not required) Asphalt Patch 1,536.00 $ 1,585.00 $ 2,301.00 $ 2,378.00 Concrete Patch 1,730.00 $ 1,785.00 $ 2,115.00 $ 2,678.00 Asphalt Trench S 37448.00 $ 3,558.00 $ 5,172.00 $ 5,337.00 Concrete Trench 3,133.00 $ 3,543.00 $ 5,150.00 $ 5,315.00 County Road PermitN/A N/A Cost Cost Water Meter Installation 3/4"& 1" 236.00 $ 161.00 $ 236.04 $ 242.00 1-1/2"&2"5 243.40 $ 256.00 $ 213.00 $ 384.00 3"and greater Actual Time,Materials&Equipment 4 of 9 260 Exhibit A ASSESSMENTS,RATES,FEES,AND CHARGES EFFECTIVE January 1,2020 2019 2020 Field Services(continued)Inside Outside Water Meter Reactivation 53.00 $66.00 $ 53.00 $ 99.00 Water Meter Reinstallation 161.00 $149.00 $ 242.00 Water Meter Deactivation 66.00 $149.00 $ 99.00 Water Meter Tampering Tampering Fee 4 :04 $ 458.00 $ 426.00 $ 687.00 Tampering Repair Actual Time,Materials&Equipment Fire Service-Detector,Meter&MXU 602.00 $ 613.00 $ 602.00 $ 920.00 Storz Adapter 290.00 $ 323.00 $ 290.00 $ 485.00 Water Service Turn-off/Turn-on Customer Request) Regular Hours 53.00 $66.00 $ 53-00 $ 99.00 After Hours 61.00 $ 285.00 $ 261.00 $ 428.00 Delinquency Notice 22.00 $23.00 N/A N/A Water Service Turn-off/Turn-on Delinquent Accounts) Regular Hours 106.00 $ 114.00 N/A N/A After Hours 261.00 $ 285. 00 $ 261.00 $ 428.00 Flow and Pressure Test(Uncertified) 3/4"& 1"meters only 1-0680 $ 114.00 S---1-06,04 $ 171.00 1-1/2"&2"meters only 193.00 $ 209.00 $--193410 $ 314.00 Larger than 2" Actual Time,Materials&Equipment Meter Test Fee(based on meter size) 3/4"& 1"236.00 $ 256.00 $ 236.00 $ 384.00 1-1/2"&2" 323.00 $ 351.00 $ 323.00 $ 527.00 3"or greater Actual Time,Materials&Equipment Utility Plant Locates Regular Hours N/C N/C N/C N/C After Hours 260:00 $ 285.00 $ 260..00 $ 428.00 Emergency N/C N/C N/C N/C Utility Compliance Specialist Inspection 106.00 $ 114.00 $106.00 $ 171.00 Administration Fee 13.00 $47.00 $ 43,08 $ 71.00 Utility Labor Rate Hourly(Eqp not included) $ 87.00 $95.00 P700. $ 143.00 5of9 261 Exhibit A ASSESSMENTS,RATES,FEES,AND CHARGES EFFECTIVE January 1,2020 2019 2020 RETAIL WATER SERVICE RATES General Service-Monthly Service Charge Inside Outside Meter Size 5/8 x 3/4 inches 11.30 14.73 $ 21.11 $22.08 1 inch 16. 31 16.83 $21.52 $ 25.26 1 1/2 inch 23.23 23.93 $ 31.85 $ 35.90 2 inch 31. 21 32.15 $ 46.81 $ 48.21 3 inch 59.22 61.00 $ 88.82 $ 91.48 4 inch 110.01 113.34 $ 165.05 $ 170.00 6 inch 391.21 402.98 $ 586.86 $ 604.47 8 inch 1,129.13 1,472.00 $ 2,113.71 $ 2,208.02 10 inch 5,097.10 5,250.01 $ 7,615.63 $ 7,875. 00 12 inch 19,161.62 19,736.47 $ 28,712.12 $ 29,604.69 Residential Commodity Charge(per HCF) Per HCF/Month 2.17 2.54 $ 3.70 3.81 Non-Residential Commodity Charge(per HCF) $ 2.23 2.30 $ 3.31 3.44 Fire Protection-Monthly Service Charge Service Size 1 inch 29.67 30.56 $ 11.19 45.82 1 1/2 inch 11.65 45.99 $ 66.97 68.98 2 inch 58.05 59.79 $ 87.07 89.68 3 inch 63.95 65.87 $ 95.95 98.83 4 inch 69.72 71. 81 $ 101.57 107.71 6 inch 87.02 89.63 $ 130.52 134.44 8 inch 115.85 119.33 $ 173.78 178.99 10 inch 162.12 166.98 $ 243.19 250.49 12 inch 2-34,60 238.55 $ 317.11 357.83 Commodity Charge(per HCF) 4.17 4.60 $ 6.70 6.90 For Usage Other Than Firefighting Low-Income(1)Senior and Low-Income(')Disabled Citizen-Monthly Service Charge Base Charge(per account)5/ 8"x 3/4" 11.30 14.73 $ 21.11 22.08 Base Charge(per account) 1" 16.34 16.83 $ 21.52 25.26 Commodity Charge 0-5 HCF/Month No Charge No Charge Over 5 HCF/Month 2.17 2.54 $ 3.70 3. 81 Temporary/Construction Meter 1"Meter Deposit 100.00 500.00 $ 100.00 $ 750.00 Base Fee(per month) 16.31 16.83 $ 16.31 25.26 Set Up Fee&Removal Fee 312.00 342.00 $ 312.00 $ 513.00 6 of 9 262 Exhibit A ASSESSMENTS,RATES,FEES,AND CHARGES EFFECTIVE January 1,2020 2019 2020 RETAIL WATER SERVICE RATES(CONTINUED)Inside Outside Temporary/Construction Meter(continued) Hydrant meter(3"Meter) Deposit 2,856.00 3,000.00 S-2456414 $ 4,500.00 Base Fee(per month) 59.22 61.00 $ 59.22 $ 91.50 Set Up Fee 342.00 342.00 $ 312.00 $ 513.00 Equipment Loss/Damage Actual Time,Materials&Equipment Commodity Charge(per HCF) 2.23 2.30 $ 3.34 3.44 City Parks and Recreation Dept.-Irrigation Commodity Charge(per HCF) 1.12 1.15 Gold Mountain Golf Course Complex-Irrigation Commodity Charge(per HCF) 1.51 1.56 RETAIL WASTEWATER SERVICE RATES Inside Outside Monthly Service Charge Single Family Base Charge(per account) 36.15 37.23 $54.22 55.85 Commodity Charge(per HCF) 4.85 5.00 $ 7.27 7.49 Duplex on 1 Meter or 2 Bldgs.on 1 Meter Base Charge(per unit) 28.62 29.48 $42.91 44.23 Commodity Charge(per HCF) 4.85 5.00 $ 7.27 7.49 Multi-Family Base Charge(per unit) 28.62 29.48 $42.94 44.23 Commodity Charge(per HCF) 4.85 5.00 $ 7.27 7.49 Low-Income(t)Senior and Low-Income(')Disabled Citizen Base Charge(per account) 22.42 23.09 $31.06 35.08 Commodity Charge(per HCF) 0- 10 HCF/Month No Charge No Charge Over 10 HCF/Month 4.85 5.00 $ 7.27 7.49 Commercial I Base Charge(per account) 53.44 55.04 $80.16 82. 56 Commodity Charge(per HCF) 5.00 5.15 $ 7.49 7.71 Commercial II Base Charge(per account) 53.83 55.44 $80.74 83.16 Commodity Charge(per HCF) 6.10 6.59 $ 9.60 9.89 Commercial III Base Charge(per account) 54.36 55.99 $ 81.55 84.00 Commodity Charge(per HCF) 7.82 8.05 $ 11.72 12.07 7 of 9 263 Exhibit A ASSESSMENTS,RATES,FEES,AND CHARGES EFFECTIVE January 1,2020 2019 2020 RETAIL WASTEWATER SERVICE RATES(CONTINUED) Monthly Service Charge Inside Outside Commercial IV Base Charge(per account) 54.89 56.54 $ 82.34 84.81 Commodity Charge(per HCF) 9.23 9.51 $ 13.81 14.26 Commercial V Base Charge(per account) 60.38 62.19 $ 90.59 93. 31 Commodity Charge(per HCF) 11.54 1,1.89 $ 17.31 17.83 Commercial VI Base Charge(per account) 66.11 68.40 $ 99.63 102.62 Commodity Charge(per HCF) 11.12 14.85 $ 21.63 22.28 Commercial VII Base Charge(per account) 73.06 75.25 $ 109.59 112.88 Commodity Charge(per HCF) 16.84 17.35 $25.27 26.03 Commercial Special Base Charge(per account) 80.36 82.77 $ 120.59 124.16 Commodity Charge(per HCF) 22.51 23.22 $ 33.78 34.79 Beverage Production Base Charge(per account) 54.36 55.99 $ 81.55 84.00 Commodity Charge(per HCF) 5.08 5.23 $ 7.61 7.84 Commercial Fountains-Separately Metered Base Charge(per account) 53.41 55.04 $ 80.16 82. 56 Commodity Charge(per HCF) 1.65 1.70 $ 2.47 2.54 Septage Disposal(per gallon of tank capacity) $ 0.27 0.28 $ 0.10 0. 41 Leachate Per Gallon of Tank Capacity Individual Residential Grinder Pumps Grinder Pump Surcharge 11.65 12.00 $ 17.48 18.00 Low-Income(l)Senior and Low-Income(l)Disabled Citizen Grinder Pump Surcharge 8.71 9.00 $ 13.11 13.50 RETAIL STORMWATER RATES Monthly Service Charge Inside Outside Residential I(Single Family/Duplex) Base Charge(per account) 16.17 17.54 N/A N/A Exception:Duplex with 2 Meters(per account) 8.13 8.77 N/A N/A 8 of 9 264 Exhibit A ASSESSMENTS,RATES,FEES,AND CHARGES EFFECTIVE January 1,2020 2019 2020 RETAIL STORMWATER RATES(CONTINUED) Monthly Service Charge Inside Outside Residential II-SW Impact Fee (per IHSU) 50%of the Res I Base Charge 8.08 8.77 N/A N/A Residential III-SW Impact Fee (per IHSU) 100%of the Res I Base Charge 16. 17 17.54 N/A N/A Commercial I Base Charge(per IHSU) 16.17 17.54 N/A N/A Commercial II-SW Impact Fee(per IHSU) 50%of the Comm I Base Charge 8.08 8.77 N/A N/A Commercial III-SW Impact Fee (per IHSU) 100%of the Comm I Base Charge 16.17 17.54 N/A N/A Public School Districts(per account) 16.17 17.54 N/A N/A Low-Income(1)Senior and Low-Income(')Disabled Citizen Base Charge(per account) 9.81 10.68 N/A N/A Multi-Family&Commercial Rate Adjustment Water Quality(per IHSU) S 1.79 1.94 N/A N/A Water Quantity(per IHSU) 5.10 5.86 N/A N/A Stormwater Penalty New Multi-Family&Commercial development without on-site detention Charge(per IHSU) 3.58 3.88 N/A N/A 1)Low-Income defined as Gross Earned Income of$40,000 or less Pavement Restoration Charge May Also Be Assessed Fees include original review and one resubmittal review. Additional reviews will be charged at miscellaneous hourly rate(above). Does not apply to single family residence or duplex construction on an existing established lot. Unscheduled inspections shall be tracked through the course of a project and billed after the final site inspection. Fees for unscheduled inspections shall be paid prior to final 9 of 9 265 ORDINANCE NO. 5386 AN ORDINANCE of the City Council of the City of Bremerton, Washington, establishing the amount to be collected in 2020 by taxation on the assessed valuation of taxable property within the City limits of Bremerton and setting the property levy rate. WHEREAS, the City Council attests that the population of the City of Bremerton for 2020 is 42,081; and WHEREAS,the City Council has properly given notice of the public hearing held on November 13, 2019, to consider the City's revenue sources for the City's General Fund budget; and WHEREAS,the City's actual levy amount from the previous year, including any refunds and abatements levied was $7,619,234; and WHEREAS,the City's actual EMS levy amount from the previous year, including any refunds and abatements levied was $1,306,777; and WHEREAS, the City Council, after hearing and duly considering all relevant evidence and testimony presented, has determined that the City of Bremerton requires a regular levy and EMS levy in the maximum amounts allowable,which is a 1.0%increase to the highest lawful levy allowed by law. NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF BREMERTON, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: SECTION 1. That an increase in the regular property tax levy is hereby authorized for the levy to be collected in the 2020 tax year. The dollar amount of the increase over the actual levy from the previous year shall be $59,903 which is an effective percent increase of 0.78621%from the previous year levy. This increase is exclusive of additional revenue resulting from new construction, any increase in the value of state assessed property, and any additional amounts resulting from any annexations that have occurred and refunds made. SECTION 2. That an EMS levy is hereby authorized for the levy to be collected in the 2020 tax year. The dollar amount of the increase over the actual levy from the previous year shall be $695,754 which is an effective percent increase of 0.130934%from the highest allowable levy. This increase is exclusive of additional revenue resulting from new construction, any increase in the value of state assessed property, and any additional amounts resulting from any annexations that have occurred and refunds made. This levy is further subject to the maximum allowable levy rate of$0.50 per$1,000 of assessed valuation. 1 2020 Property Tax 266 SECTION 3. That a property tax levy for debt redemption of the 2010 Public Safety UTGO Refunding Bonds, as previously authorized by the voters, is hereby authorized to levy property taxes to be collected in 2020 at a rate sufficient to provide 900,000 needed to meet debt service obligations in 2020. SECTION 4. That a property tax levy for debt redemption of the 2015 Public Safety UTGO Bonds, as previously authorized by the voters, is hereby authorized to levy property taxes to be collected in 2020 at a rate sufficient to provide $550,000 needed to meet debt service obligations in 2020. SECTIONS. 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 a.Okin day of Po r 2019 Lewu I..711eTas r ERIC YOUNGER, ouncil President Approved this Z 1 sit day of NIovtw. 2019 GREG ELER, Mayor ATTEST:APPROVED AS TO FORM: x•11 ANG WQOD,S, City Clerk Rd ER A. LUBOVICH, Cit ttorneyHoovI. PUBLISHED the V'hday of N Ata rr be r- 2019 EFFECTIVE the Li-1'h day of 'eecemb£r- 2019 ORDINANCE NO. 53ea c4 2 2020 Property Tax 267 ORDINANCE NO. 5387 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 2020, 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 2020 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 4,2019 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 2020 annual budget for the City, as amended by the City Council during its November 4, 2020 Budget Workshop meeting, ("2020 Annual Budget"), on file in the office of the City Clerk, is hereby incorporated herein by this reference. SECTION 2. The 2020 Annual Budget, covering the period from January 1, 2020, through December 31, 2020, 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 180,931,353.00 expenditures and ending fund balances of$180,931,353.00, 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 2020. 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 Collection, 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. 1 2020 Annual Budget 268 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 ordinance 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 S. 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 remainingportion 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 c 1)'iirl day of PuY'ecrl ber- 2019 OGuncil L.eb1 ti A ns C-r ERC YOUNGER, President Approved this 2\S} day of Novew.\.eC 2019 GREG ELER,Mayor ATTEST:APPROVED AS TO FORM: ars oxi. AN A W00195, City Clerk ROGER A. LUBOVIC-, ' , - • - PUBLISHED the,(,viin day of IQ 0.4•0% bGr' 2019 EFFECTIVE the p.-- day of f ,„c„er,.l 6E1— 2019 ORDINANCE NO 5381 2 2020 Annual Budget 269 BEG LIC.INTER-CHARGES FINES 2020 FUND AND GOV'T FOR AND OTHER TOTALFUNDBAL.TAXES PERMITS REVENUE SERVICE FORFEITS REVENUE BUDGET General Fund General Government: City Council 0 0 0 147,236 0 0 147,236 Executive 0 0 0 122,486 0 0 122,486 Financial Services 0 0 0 779,532 0 0 779,532 Legal 0 0 0 593,120 0 0 593,120 Human Resources 0 0 0 264,854 0 0 264,854 Community Development 3,419,250 1,185,650 302,100 510,500 50,000 0 5,467,500 Municipal Court 0 0 3,358 206,850 237,900 30,400 478,508 City Auditor 0 0 0 40,940 0 0 40,940 Law Enforcement 0 6,000 226,175 144,100 2,000 11,000 389,275 Fire/Emergency Medical 1,982,500 1,300 1,265,334 680,200 6,500 5,010 3,940,844 Police & Fire Pension 0 0 63,870 0 0 0 63,870 General Facilities 0 0 0 171,524 0 353,200 524,724 Parks 0 0 0 247,250 0 74,000 321,250 Engineering 0 64,000 0 2,195,173 0 0 2,259,173 Non-Departmental 28,531,307 27,000 868,501 93,542 900,000 170,000 30,590,350 Beginning Fund Balance 11,102,967 11,102,967 Total General Fund 11,102,967 33,933,057 1,283,950 2,729,338 6,197,307 1,196,400 643,610 57,086,629 Special Revenue Funds: Street 560,835 875,000 0 894,200 208,000 0 839,000 3,377,035 Contingency Reserve 1,348,244 0 0 0 0 0 153,700 1,501,944 Lodging Tax 391,660 750,000 0 0 0 0 6,000 1,147,660 Parking System 1,025,551 0 0 0 0 425,500 1,598,600 3,049,651 Comm. Dev. Block Grant 58,916 0 0 400,000 45,900 0 87,000 591,816 Abatement Revolving Fund 338,293 0 0 0 0 25,000 500 363,793 Police Special Projects 255,856 0 0 0 0 15,000 3,500 274,356 Public Access Television 608,379 0 276,000 0 125,765 0 43,200 1,053,344 Gift & Donations Fund 90,286 0 0 0 0 0 6,100 96,386 Trial Improvement 69,772 0 0 21,000 0 0 500 91,272 One Percent for Arts 13,468 0 0 0 0 0 11,242 24,710 Conference Center Oper 226,243 0 0 0 1,638,541 0 404,000 2,268,784 Total Spec. Rev. Funds 4,987,503 1,625,000 276,000 1,315,200 2,018,206 465,500 3,153,342 13,840,751 Debt Service Fund: 2010 UTGO 24,305 900,000 0 0 0 0 1,000 925,305 Government Center LTGO 83,822 0 0 0 0 0 332,100 415,922 2015 Public Safety Bond 37,315 550,000 0 0 0 0 1,000 588,315 2019 Refunding LTGO 131,252 330,000 0 3,000 0 0 148,000 612,252 Total Debt Service Fund 276,694 1,780,000 0 3,000 0 0 482,100 2,541,794 Capital Improvement Funds: General Govt Capital Improv.2,533,039 1,700,000 0 0 0 0 40,000 4,273,039 Park Facilities Construction 140,499 0 0 1,051,880 0 0 96,500 1,288,879 Residential Street & Sidewalk Fund 1,345,897 1,022,129 125,000 0 0 0 148,400 2,641,426 Transportation Projects Fund 695,163 422,129 0 5,840,616 0 0 1,287,978 8,245,886 Fire Public Safety Capital 114,315 0 0 0 0 0 0 114,315 Affordable Housing Capital Fund 1,104 0 0 0 0 0 100,000 101,104 Total Capital Improv. Funds 4,830,017 3,144,258 125,000 6,892,496 0 0 1,672,878 16,664,649 Total General Gov't Funds 21,197,181 40,482,315 1,684,950 10,940,034 8,215,513 1,661,900 5,951,930 90,133,823 EXHIBIT A CITY OF BREMERTON 2020 REVENUE - ALL FUNDS 270 BEG LIC.INTER-CHARGES FINES 2020 FUND AND GOV'T FOR AND OTHER TOTALFUNDBAL.TAXES PERMITS REVENUE SERVICE FORFEITS REVENUE BUDGET EXHIBIT A CITY OF BREMERTON 2020 REVENUE - ALL FUNDS Enterprise Funds: Water Utility 2,072,144 0 0 0 14,885,857 20,000 545,000 17,523,001 Water Capital 7,990,179 0 0 0 0 0 3,310,600 11,300,779 Wastewater Utility 1,880,781 102,000 0 0 16,432,038 0 3,000 18,417,819 Wastewater Capital 4,149,395 0 0 0 0 0 3,040,600 7,189,995 Stormwater Utility 521,002 0 0 70,000 4,490,512 7,000 4,000 5,092,514 Stormwater Capital 4,268,985 0 0 0 0 0 3,798,500 8,067,485 Utility Debt Reserve 1,677,295 0 0 0 0 0 22,000 1,699,295 Gold Mountain Golf Complex 422,800 0 0 0 4,760,031 0 16,950 5,199,781 Total Enterprise Funds 22,982,581 102,000 0 70,000 40,568,438 27,000 10,740,650 74,490,669 Internal Service Funds: Risk Management 2,572,551 0 0 0 0 0 1,844,362 4,416,913 Employment Security 237,010 0 0 0 0 0 4,000 241,010 Accumulated Leave Liability 190,547 0 0 0 0 0 582,500 773,047 ER&R Operations & Maint.81,594 0 0 0 1,800,119 0 2,800 1,884,513 ER&R Equipment Reserve 4,134,238 0 0 0 0 0 2,154,943 6,289,181 Information Services 740,771 0 0 0 1,756,426 0 205,000 2,702,197 Total Internal Service Funds 7,956,711 0 0 0 3,556,545 0 4,793,605 16,306,861 Total Business Type Funds 30,939,292 102,000 0 70,000 44,124,983 27,000 15,534,255 90,797,530 Total All Funds 52,136,473 40,584,315 1,684,950 11,010,034 52,340,496 1,688,900 21,486,185 180,931,353 271 EXHIBIT A CITY OF BREMERTON 2020 EXPENDITURES -ALL FUNDS 2020 SUPPLIES& DEBT CAPITAL ENDING TOTAL FUND PERSONNEL SERVICES SERVICE OUTLAY TRANSFERS FUND BAL. BUDGET General Fund General Government: City Council 340,800 60,116 400,916 Executive 268,500 74,022 342,522 Financial Services 1,251,300 324,465 1,575,765 Legal Department 1,380,900 216,219 1,597,119 Human Resources 503,300 217,883 721, 183 Community Development 1,864,900 853,639 82,500 2,801,039 Municipal Court 971,500 527,308 1,498,808 City Auditor 85,100 8,078 93,178 Law Enforcement 10,654,400 1,745,289 12,399,689 Fire/Emergency Medical 10,494,023 1,861,746 12,355,769 Police&Fire Pension 1,402,300 342,000 1,744,300 General Facilities 499,200 929,258 260,000 1,688,458 General Parks 2,274,700 801,664 34,500 3,110,864 Engineering 2,555,000 348, 912 2,903,912 Non-Departmental 3,476,430 1,364,100 4,840,530 Ending Fund Balance 9,012,577 9,012,577 Total General Fund 34,545,923 11,787,029 0 260,000 1,481, 100 9,012,577 57,086,629 Special Revenue Funds: Street 1,280,860 1,890,192 205,983 3,377,035 Contingency Reserve 1,501,944 1,501,944 Lodging Tax 370,000 250,000 527,660 1,147,660 Parking System 1,379,407 533,208 110,000 70,000 957,036 3,049,651 Comm.Dev.Block Grant 149,800 331,604 110,412 591,816 Abatement Revolving Fund 258,500 105,293 363,793 Police Special Projects 119,282 80,000 75,074 274,356 Public Access Television 398,200 60,709 30,000 564,435 1,053, 344 Gift&Donations Fund 15,000 81,386 96,386 Trial Improvement 25,000 66,272 91,272 One Percent for Arts 9,000 15,710 24,710 Conference Center Oper 1,938,045 32,168 75,000 223,571 2,268,784 Total Spec.Rev.Funds 1,828,860 6,396,739 565,376 295,000 320,000 4,434,776 13,840,751 Debt Service Fund: 2010 UTGO 853,438 71,867 925,305 Government Center LTGO 330,838 85,084 415,922 2015 Public Safety Bond 502,700 85,615 588,315 2019 Refunding LTGO 425,344 186,908 612,252 Total Debt Service Fund 0 0 2,112,320 0 0 429,474 2,541,794 Capital Improvement Funds: General Govt Capital Improv. 2,039,478 2,233,561 4,273,039 Park Facilities Construction 1,134,500 154,379 1,288,879 Residential Street&Sidewalk Fund 290,483 905,853 446,285 998, 805 2,641,426 Transportation Projects Fund 8,800 956,200 6,432,058 848,828 8,245,886 Fire Public Safety Capital 103,773 10,542 0 114,315 Affordable Housing Capital Fund 100,000 1,104 101,104 Total Capital Improv.Funds 299,283 1,962,053 0 8,116,616 2,050,020 4,236,677 16,664,649 Total General Gov't Funds 36,674,066 20,145, 821 2,677,696 8,671,616 3,851,120 18,113,504 90,133,823 272 EXHIBIT A CITY OF BREMERTON 2020 EXPENDITURES -ALL FUNDS 2020 SUPPLIES& DEBT CAPITAL ENDING TOTAL FUND PERSONNEL SERVICES SERVICE OUTLAY TRANSFERS FUND BAL. BUDGET Enterprise Funds: Water Utility 4,857,877 7,941,804 912,479 2,250,000 1,560,841 17,523,001 Water Capital 240,000 6,348,166 4,712,613 11,300,779 Wastewater Utility 3,621,605 8,660,309 2,501,210 2, 115,000 1,519,695 18,417,819 Wastewater Capital 525,000 3,498,200 3,166,795 7,189,995 Stormwater Utility 1,676,518 2,564,552 153,005 180,000 518,439 5,092,514 Stormwater Capital 94,000 5,345,148 2,628,337 8,067,485 Utility Debt Reserve 1,699,295 1,699,295 Gold Mountain Golf Complex 4,210,079 434,670 555,032 5,199,781 Total Enterprise Funds 10,156,000 24,235, 744 4,001,364 15,191,514 4,545,000 16,361,047 74,490,669 Internal Service Funds: Risk Management 390,000 1,544,362 2,482,551 4,416,913 Employment Security 75,000 166,010 241,010 Accumulated Leave Liability 450,000 323,047 773,047 ER&R Operations&Maint 567,100 1,230,820 15,000 71,593 1,884,513 ER&R Equipment Reserves 1,887,780 4,401, 401 6,289,181 Information Services 946,700 807,155 948,342 2,702,197 Total Internal Service Funds 2,428,800 3,582,337 0 1,902,780 0 8,392,944 16,306,861 Total Business Type Funds 12,584,800 27,818,081 4,001,364 17,094,294 4,545,000 24,753,991 90,797,530 Total All Funds 49,258,866 47,963,902 6,679,060 25,765,910 8,396,120 42,867,495 180,931,353 273 274