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Home My WebLink About2021 BudgetCITY OF BREMERTON, WASHINGTON 2021 ANNUAL BUDGET For the period January 1, 2021 thru December 31, 2021 2021 Budget City of Bremerton, Washington 2021 Budget For the year beginning January 1, 2021 and ending December 31, 2021 Mayor Greg Wheeler Council Members Kevin Gorman – Council President .. District 3 Pat Sullivan .. District 1 Leslie Daugs .. District 2 Lori Wheat .. District 4 Michael Goodnow .. District 5 Mike Simpson .. District 6 Eric Younger .. District 7 Executive Leadership Roger Lubovich .. City Attorney Thomas Knuckey .. Public Works & Utilities Director Jim Burchett .. Police Chief Pat McGanney .. 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 18, 2020 To the Citizens and the Honorable Council of the City of Bremerton: I am pleased to submit the City’s 2021 Adopted Annual Budget. I believe this budget is fiscally conservative while also supporting the initiatives of my administration and the City Council’s goals and priorities. We have experienced unprecedented and challenging times as a result of the COVID-19 pandemic that emerged in 2020. This budget addresses the needs of citizens for the foreseeable future while also planning for continued growth and economic development as our community focuses on recovery. As we move forward,it remains important to focus on homelessness, mental health and addiction help as well as support for safe neighborhoods and assistance for quality affordable housing. Additionally, improvements to parks, maintaining the streets and sidewalks program and supporting public safety while providing transparency continue to be priorities. We have been monitoring the potential financial impacts of COVID-19 to the budget. The City remains on solid financial footing due to the smart financial planning that took place during previous years as well as the makeup of our strong sales tax base and other revenue. As a result, we have been able to keep financial impacts low and we are in a good position to maintain a healthy fund balance for many unforeseen circumstances. 2021 Adopted Budget Highlights I’m pleased to present highlights from the budget: x In order to support the business community, included in the budget is an increase in the City’s Business and Occupation (B&O) tax exemption from $220,000 to $240,000. This would increase the exemption by $20,000 for the year. At this level, more than 72% of locally based business will be exempt from the tax. Other businesses not completely included in the B&O tax exemption will also see a decrease in their bill. x My focus as well as the City Council’s is to support quality affordable housing. Included in this budget is $200,000 to fund affordable housing assistance in the City of Bremerton. Half of the sum ($100,000) will be used to assist the working poor and seniors who are struggling to pay their rent. The other $100,000 will support the weatherization and minor home repair program, which will help low income residents with energy costs so they can afford other expenses such as housing and food. This is the third year the City of Bremerton has provided funding for both programs. x Our City police department is committed to protecting residents and to maintaining integrity and accountability with the community it serves. In this budget, I have funded $281,555 to purchase and administer body cameras for our officers. The funding includes two new positions starting July 1st as part of the program. x This budget includes $3.7 million to fund road and sidewalk maintenance, and $9.5 million toward road capital improvement projects. Of the total, nearly $6 million of funds comes from state and federal grants. Funding will support repairs and construction of streets and sidewalks and improve bike and pedestrian safety. This budget continues the funding of Street Preventive Maintenance and General Operations, a goal established by the City Council and supported in my budget for the past three years. x There is approximately $11.8 million committed this year towards capital projects. These include roughly $2.3 million in park upgrades, police body cameras, remodel of two fire stations, among other projects. 2020 Accomplishments During COVID-19 I’m proud of what was achieved under my administration during 2020. While there were some changes to operations due to the coronavirus, we continued to administer the 2020 budget to meet the City’s goals and priorities and also distributed assistance and federal funds to support citizens and businesses impacted by COVID-19. As a result of COVID-19, my administration: x Distributed federal funds for Bremerton COVID-19 relief programs, including the COVID-19 Bremerton Rental Assistance Program; Bremerton Small Business Relief Grants; and Technology Purchases for Virtual Learning in the Bremerton School District x Ensured residents would still have water and sewer services if they could not make payments due to the financial impacts of COVID-19. We worked with residents on payment plans and waiving late fees on bills. The City also suspended credit card fees for online payments. x Waived late payment fees and interest for businesses who were not able to file their taxes and renew their licenses on time as a result of the coronavirus. x Permitted outdoor seating in public parking spaces for Bremerton restaurants so they could meet certain safety conditions to operate during COVID-19. x Opened up temporary parking on downtown streets for essential workers and for those who needed to meet appointments for critical services and care. Neighborhood parking enforcement was also lifted temporarily to assist residents during the Governor’s stay-at-home orders. x Found a new location in downtown for the Bremerton Farmers Market so they could continue operating and meet coronavirus health and safety standards. x Supported Salvation Army in creating a 24-hour/7 day-a-week shelter for those facing homelessness during the pandemic. Additionally, under COVID-19, my administration: x Completed East Side Employment Center/Harrison Hospital Market Analysis EIS; and Charleston Business/Community District Study x Finalized Wheaton Way/HWY 303 Corridor Study x Began Implementation of Kitsap Lake Vegetation Management and Toxic Algae Control Plan x Continued Restoration of the City’s Streets and Sidewalks Program x Completed 2nd Year of Rental Assistance Program and Weatherization Program x Continued Improvements to the City’s Parks, including Warren Ave. Playfield and Design of Kitsap Lake Park x Co-Launched Mobile-response Unit for Opioid and Mental Health Incidents x Approved Permits for Nearly $100 Million in Residential/Commercial Projects with Another $90 Million in the Queue x Implemented the City’s Workforce Diversity Plan and Updated the Equal Employment Opportunity Program x Completed Art Initiatives Projects x Continued Implementation of the City's Parking Study Recommendations, Including License Plate Reader Technology to Improve Parking Enforcement x Opened the Primary Healthcare Clinic on Kitsap Way x Secured Funding for Traffic and Parking Study in Partnership with the U.S. Navy x Brought in Amazon jobs as Part of Efforts to Attract More Higher Wage Positions to the Community and Expand the Local Economy The adopted 2021 budget will continue ongoing initiatives and programs that began when I took office in 2018. We remain committed to delivering services to the public and to sustaining recovery from the impacts of COVID-19. 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 ..................................................................... 169 Organizational Charts…………………………………………………….173 Statistical Information……………………………………………………185 Glossary of Terms……………………………………………………......207 Ordinances……………………………………………………………….217 Budget Summary Like many Cities throughout Washington State, the COVID-19 Pandemic has created uncertain- ty with short and long-term economic forecast- ing. The City of Bremerton is no different and there is a lot to consider in this uncharted terri- tory. During this unprecedented time, the City’s 2021 budget provides for goods and services with a conservative approach. Sales tax revenue in the General Fund exceeded original pandemic projections in the second and third quarter; contributing to a healthy reserve balance for 2021. Though many revenue catego- ries are showing increases, others have re- mained flat. Total 2021 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 $33.5 million. This is approximate- ly $1.15 million (3.55%) more than the 2020 amended budget. Regular and EMS property tax receipts are estimated with a $620k increase for the upcoming year with $315k from new con- struction. Sales tax (including criminal justice and affordable housing), is budgeted at a con- servative $10.1 million in 2021. This is a $743k decrease from anticipated receipts in 2020 due to higher than anticipated sales tax receipts dur- ing the first quarter of the year. The annual $20k increase in B&O tax exemp- tion is budgeted to continue in 2021 from $220k to $240k as part of the continued effort to pro- vide tax relief for small businesses. With the new tax exemption increase, B&O revenue is estimated at $2.9 million for the upcoming year. Other General Fund revenue budgeted in 2021 are as follows: license and permits $1.4 million, intergovernmental $2 million, charges for ser- vices $6.3 million, fines and forfeitures $1 mil- lion and miscellaneous and transfers $658k. The City of Bremerton has continued to see a substantial increase in building permit and plan review activity. Budgeted revenue from these sources are relatively unchanged at $1.4 mil- lion. The total General Fund revenue increase for 2021 is 2.51% over the mid-year amended 2020 budget. The City of Bremerton provides services and programs through the efforts of its qualified and capable staff. The 2021 budget includes an in- crease in regular full-time equivalent (FTEs) of 3.0 positions for a total of 376.53. Extra help and seasonal employees bridge the gap in de- partments when staffing needs increase during specific times of the year, such as Parks in the summer months, or Stormwater in the Fall. Seasonal and part-time employees continue to be accounted for in the City’s FTE count. The 2021 budget does not include increases in sea- sonal and part-time positions. 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 to our citizens while supporting Council Goals and initiatives. The City anticipates a slight decrease in Real Estate Excise Tax (REET). Compared to the 2020 budget of $1.74 million, the $50k 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- Budget Summary 1 ed from in 2018 and 2019 has decreased by 14% during the first three quarters of 2020. Reduced sales are due in part by limited inventory and COVID-19. 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 mainte- nance projects in the City’s street system, facili- ties, parks, and providing matching funds for se- cured grants. As we begin the 2021 budget year, the City will continue to monitor revenues closely and oversee expenditures city-wide. Overall, the budget for 2021 is $192,162,136. It includes $50 million for personnel costs (26%), $48 million for supplies (25%), $6.5 million for debt service (3%), $34 million for capital outlay (18%), $9.9 million in transfers among funds (5%), and $43.9 million in ending fund balances (23%). The resources to fund the budget include; $40 million in taxes (property, sales, business and oc- cupancy, and franchise taxes) (21%), $1.8 million in licenses & permits (1%), $13.3 million in inter- governmental revenue (7%), $52.2 million in charges for services (27%), $1.4 million in fines and forfeits (1%), $26.4 million in other revenues (13%) and $57.2 million in beginning fund bal- ance (30%). General Fund City Council The Council budget includes funding for 1.8 FTEs as support staff and seven councilors. The total budget of $409k is essentially unchanged from the prior year. Executive The Mayor’s budget includes funding for the Mayor and one FTE as support staff. Supplies and services for the Mayor’s administrative budg- et remains consistent with 2020. Budget Summary Financial Services The $34k increase in the Financial Services sup- plies budget is primarily due to increases in city- wide banking and state audit fees that are paid out of the department. Other supplies and personnel expenses are consistent with the prior year. Legal Services and City Clerk The Legal Department personnel budget remains unchanged, however an increase of $20k in profes- sional services is budgeted for specialized legal counsel. Human Resources The 2021 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 2021 is $756k. 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. Though permit activity has increased, the 2021 budget of $2.8 million is con- sistent with the prior year. 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 $95k 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 $12.9 million consists of $11 million for 76.26 FTEs and $1.8 million for supplies and services. Three new posi- tions are proposed in the 2021 budget to support behavior health and police body camera programs. 2 Budget Summary Grant funding for the Community Resource Of- ficer continues, however state shared criminal jus- tice funding has decreased significantly due to lower violent crime rates within the City. Fire/Emergency Medical Services Total expenditures for the Fire Department are $12.1 million for the upcoming year. Staffing lev- els and supplies and services are relatively un- changed. $2.1 million in funding to support EMS operations continues from a renewed voter ap- proved EMS levy. GEMT (Ground Emergency Medical Transport) grant revenue is estimated at $650k. Police & Fire Pension The Police and Fire Pension budget for 2021 has increased to $1.9 million. Excluding fund bal- ance, the total budget represents approximately 3.8% of the total General Fund expenditure budg- et. Pension payments have increased in both Fire and Police as well as medical benefits. Though the member of beneficiaries is anticipated to de- crease, the budget for professional services to support long-term care continues to increase. 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 $1.9 million budget for General Facilities supports ongoing maintenance of City owned buildings and structures. Funding includes $541k from real estate excise tax for HVAC and build- ing improvements at the library and other major maintenance projects throughout the City. Parks and Recreation The $3.2 million Parks Recreation and Mainte- nance budget for 2021 is essentially unhanged from the prior year. Funding supports mainte- nance and operations of City parks, Ivy Green Cemetery, Sheridan Park Community Center and the Bremerton Senior Center. A transfer-out of $133k to the Parks Construction Fund is also budgeted to support the use of City labor associat- ed with the Kitsap Lake Capital Project. A $38k subsidy payment to the YMCA for pool opera- tions will continue in 2021. Engineering City-wide Engineering personnel and supplies and service costs continue to be allocated and budgeted in one cost center within the General Fund. Total recoverable charges for services and other work performed by engineering staff for capital projects and utilities operations and maintenance total $2.2 million. Non-departmental The Non-departmental budget of $5.1 million, has decreased by $251k. 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 program. Other programs funded in non-departmental include photo en- forcement ($432k), animal control ($223k), care and custody ($1.369 million) contributions to the City’s ERR Fund ($520k), transfers to the Contin- gency Reserve Fund ($130k) and the Street Fund ($743k). Other funding budgeted, consistent with 2020, are payments to Puget Sound Regional Council, Association of Washington Cities, Bremerton-Kitsap County Health District for cer- tain public health support and services, Puget Sound Clean Air Agency, KEDA, KADA, post- age, weekend foot ferry, lobbyist services, and funding to support Kitsap County mental health services. 3 Budget Summary The projected ending fund balance for the General fund is $8.41 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 2021 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 $800k in parking tax, $838k in state fuel tax, a $743k transfer-in from the Gen- eral Fund, and $129k 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 $474k, which is a significant decrease from the prior year. Sim- ilar to other communities, COVID-19 has reduced occupancy days for recreational stays, however DOD (Department of Defense) employees contin- ue to lodge within the City. The $600k expenditure budget includes $250k in dedicated funding for Conference Center opera- tions and debt service payments, and the continu- ation of $150k in existing funding for the Admiral Theatre. $200k in set-a-side funding for future Lodging Tax Committee allocations is also budg- eted. 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 $105k provides for a minimum reserve level and should be evaluated on an annual basis. Parking System Fund In 2021 the budget reflects no increases in rates at parking garages and surface lots. The operation of City owned parking lots, garages, on and off- street parking programs continues with an esti- mated total fund revenue, excluding parking in- fractions, of $1.3 million. The 2021 $1.7 million expenditure budget in- cludes $543k for debt service payments and a transfer-out of $70k to the 2019 Refunding LTGO Debt Service Fund. A continuation of upgrading and replacing parking signs throughout the City is budgeted. 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. Resources for 2021 include $841k in federal fund- ing, $25k in housing service fees and interest, and a $75k transfer-in from the General Fund to sup- port administrative costs not covered by grant funding. Public Access Television Fund The Bremerton Kitsap Access Television (BKAT) operation is accounted for in this fund. The oper- ation is consistent with prior years with the major- 4 Budget Summary ity of funding being provided by a portion of the City’s cable TV franchises ($274k, 61%). Other revenue includes intergovernmental, charges for services to other agencies and citizens and mis- cellaneous revenue in the amount of $173k. The budget includes $30k in capital for produc- tion equipment upgrades. Total personnel costs for 2021 are $410k with no changes in staffing levels. Supplies and services are budgeted at $54k. An ending fund balance of $647k is fore- cast. Conference Center Operations Fund The overall expenditure budget for the Confer- ence Center is $1.3 million; a decrease of $786k over the prior. The conservative budget for 2021 reflects the impacts of reduced large party events due to COVID-19. $32k in debt service is also budgeted for interfund principal and interest as- sociated with the third floor expansion project. Projected revenues total $1.38 million, including $1 million from user fees, $250k from the Lodg- ing Tax Fund and a $104k transfer-in from the General Fund. Other Special Revenue Funds The Abatement Revolving Fund includes $241k in funding for neighborhood cleanup programs in 2021 for services supporting code enforcement and abatement. The estimated ending fund bal- ance is $78k. Police Special Projects Fund pro- vides funding for Police Special Operations in- cluding $124k in supplies and services and $80k for an equipment interfund transfer to the ERR Fund for the purchase of a new K-9 narcotics vehicle. Trial Improvement Fund includes budg- eted expenditures for supplies at $28k with no capital improvements budgeted for the upcoming year. The estimated ending fund balance is $75k. 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. Outdoor Gallery Wall Project. Contingency Reserve Fund is budgeted with an estimated beginning fund balance of $1.5 million. A $130k transfer-in from the General Fund is budgeted to bring the ending fund bal- ance up to the minimal reserve amount equiva- lent $0.375 cents per thousand dollars of as- sessed valuation of property within the City. For 2021, that amount is $1,658,879. No expendi- tures are budgeted. 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 2021 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 voters on November 3, 2015. The 2021 collec- tion of tax payments and repayment of bonds is- sued is for the purpose of providing fire appa- ratus, life safety equipment and remodel of fire facilities. Debt service for 2021 is budgeted at $501k. 2019 Refunding LTGO This fund includes the refunding of the 2010 5 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 2021 are budgeted at $1.69 million; a 3% decrease over the 2020 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 $541k to support General Fund facility improvements, $100k for the Residential Street Fund and $1.1 million to the Transportation Capital Improvement Fund for street and sidewalk improvement projects. Parks Capital Construction Fund The $1.3 million capital improvement budget pro- vides for the completion of the Warren Avenue Playfield Project, $50k, the Kitsap Lake Boat Launch Project, $1.16 million, improvements at the Ivy Green Cemetery, $20k, and Parks Acces- sibility Upgrades, $76k. Residential Street and Sidewalk Fund This fund was created in 2017 specifically for res- idential street and sidewalk improvement projects. In 2021 funding includes $491k from stormwater utility tax, $125k in solid waste franchise fees, $600k from vehicle tab fees and a $100k transfer- in from real estate excise tax (REET). Expendi- tures are budgeted at $1.44 million. Planned pro- jects include residential street construction and major maintenance, sidewalk construction, major maintenance and ADA improvements, traffic calming and street safety improvements. 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 2021 includes $8.6 million in state and federal grants, $1.1 million from real estate excise tax and $491k in utility tax revenue from the Stormwater Utility Fund. $10.7 million in pro- jects for 2021 are listed in under the Capital Im- provement 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 $792k budget will complete the remodel pro- jects at Fire Stations #2 and #3. 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 2021, ex- Budget Summary 6 Budget Summary cluding fund balance, total $38.26 million. Per- sonnel and supplies and service costs for opera- tions and maintenance for all utilities are budget- ed at $29 million. Debt service is budgeted at $3.24 million. Utility tax payments, paid to the General Fund, Residential Street Fund and Trans- portation Capital Projects Fund are budgeted at $6.65 million. Estimated ending fund balance (and percent of operations) for the utility operations and mainte- nance funds are as follows: Water Utility, $1.55 million (12.16%), Wastewater Utility, $1.54 mil- lion (12.15%), and Stormwater Utility, $522k (12.36%). 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 2021 are $21.3 million and are be- ing accounted for in three separate utility capital 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 2021 beginning fund balance of $2.87 million. Both revenues and expenditures are budgeted at $2.2 million. $311k 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 $82k and $265k for Accumulated Leave Liability. Due to a continuation of large payments in the Accumulat- ed Leave Fund, the rate charged remains at 2% for 2021. It is anticipated that long-time employ- ees 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 $1.8 million and provides for repair and maintenance of the City’s fleet. The $450k fuel budget for 2021 is accounted for separately from routine maintenance costs and departments will continue to be billed for actual usage. The ER&R Reserve Fund includes capital ex- penditures of $1.17 million. Additions to the fleet paid by other funds are budgeted at $80k. Planned vehicle and equipment replacements are budgeted at $1.09 million. The estimated ending fund balance for 2021 is $4.7 million. Information Technology Information technology’s expenditure budget of $1.76 million is responsible for support functions to the City’s network and technology systems, the maintenance and replacement of hardware and software components, utility SCADA system and the City’s phone operations. Funding is pro- vided through internal charges to other depart- ments in the amount of $1.76 million. 7 Budget Summary Staffing Changes and Personnel Costs Total staffing for regular and part-time personnel in 2021 are 376.53 authorized FTEs city-wide. Au- thorized positions consist of 358 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, 2020. Employer contribution rates are as follows: Public Employees Retirement System (PERS), 12.97%, Public Safety Employees Retirement System (PSERS), 12.14%, and Law En- forcement Officers and Fire Fighters (LEOFF), 5.33%. Additionally, medical insurance premiums are budgeted to increase by 9% for Regence/Asuris AWC 250 Plan and 9.5% for Kaiser Permanente HMO. Medical insurance rates are finalized in De- cember of each year. Conclusion The following budget document provides detailed information by fund and department as well as ob- jectives, goals, planned expenditures and support- ing tables, charts and graphs. 8 BEG LIC. INTER- CHARGES FINES 2021 FUND AND GOV'T FOR AND OTHER TOTAL FUND BAL. TAXES PERMITS REVENUE SERVICE FORFEITS REVENUE BUDGET General Fund General Government: City Council 00 0155,561 00155,561 Executive 00 0132,319 00132,319 Financial Services 00 0806,344 00806,344 Legal 00 0616,530 00616,530 Human Resources 00 0287,803 00287,803 Community Development 2,935,000 1,285,750 9,400 694,000 50,000 0 4,974,150 Municipal Court 0020,500 210,800 209,400 10,400 451,100 City Auditor 00 036,291 0036,291 Law Enforcement 0 7,000 192,826 143,600 1,500 500 345,426 Fire/Emergency Medical 2,086,406 1,200 841,104 650,200 3,000 0 3,581,910 Police & Fire Pension 0076,236 00 076,236 General Facilities 00 0180,019 0 596,600 776,619 Parks 00 0125,500 0 52,000 177,500 Engineering 0 64,000 0 2,183,027 002,247,027 Non-Departmental 28,511,788 30,600 839,130 104,371 732,000 198,000 30,415,889 Beginning Fund Balance 12,628,642 12,628,642 Total General Fund 12,628,642 33,533,194 1,388,550 1,979,196 6,326,365 995,900 857,500 57,709,347 Special Revenue Funds: Street 791,557 800,000 0 837,923 115,000 0 756,500 3,300,980 Contingency Reserve 1,514,141 00 0 00144,800 1,658,941 Lodging Tax 231,147 470,000 00004,000 705,147 Parking System 932,965 00 0 0355,500 1,294,831 2,583,296 Comm. Dev. Block Grant 371,050 00841,000 25,500 0 80,500 1,318,050 Abatement Revolving Fund 293,819 00 0 025,000 500 319,319 Police Special Projects 357,590 00 0 05,000 3,500 366,090 Public Access Television 694,352 0 274,000 0 125,607 0 47,000 1,140,959 Gift & Donations Fund 84,633 00 0 002,100 86,733 Trial Improvement 83,806 0018,000 00600 102,406 One Percent for Arts 19,557 00 0 001,700 21,257 Conference Center Oper 180,298 00 01,023,438 0 356,000 1,559,736 Total Spec. Rev. Funds 5,554,915 1,270,000 274,000 1,696,923 1,289,545 385,500 2,692,031 13,162,914 Debt Service Fund: 2010 UTGO 153,531 900,000 00001,000 1,054,531 Government Center LTGO 85,419 00 0 00331,000 416,419 2015 Public Safety Bond 87,981 550,000 0000750 638,731 2019 Refunding LTGO 225,666 330,000 0 3,000 00147,600 706,266 Total Debt Service Fund 552,597 1,780,000 0 3,000 0 0 480,350 2,815,947 Capital Improvement Funds: General Govt Capital Improv. 2,666,968 1,650,000 000040,000 4,356,968 Park Facilities Construction 132,711 001,014,400 00258,150 1,405,261 Residential Street & Sidewalk Fund 2,323,199 1,091,301 125,000 10,000 00115,000 3,664,500 Transportation Projects Fund 936,247 491,301 0 8,569,972 001,225,544 11,223,064 Fire Public Safety Capital 792,163 00 0 00 0792,163 Affordable Housing Capital Fund 2,343 00 0 00100,000 102,343 Total Capital Improv. Funds 6,853,631 3,232,602 125,000 9,594,372 0 0 1,738,694 21,544,299 Total General Gov't Funds 25,589,785 39,815,796 1,787,550 13,273,491 7,615,910 1,381,400 5,768,575 95,232,507 2021 REVENUE - ALL FUNDS 9 BEG LIC. INTER- CHARGES FINES 2021 FUND AND GOV'T FOR AND OTHER TOTAL FUND BAL. TAXES PERMITS REVENUE SERVICE FORFEITS REVENUE BUDGET 2021 REVENUE - ALL FUNDS Enterprise Funds: Water Utility 2,079,768 00 014,945,857 20,000 533,000 17,578,625 Water Capital 8,689,708 00 0 003,605,600 12,295,308 Wastewater Utility 2,147,047 102,000 0016,394,038 18,000 23,000 18,684,085 Wastewater Capital 2,228,538 00 0 007,995,600 10,224,138 Stormwater Utility 607,645 00 04,905,506 7,000 82,500 5,602,651 Stormwater Capital 4,875,256 00 0 004,062,929 8,938,185 Utility Debt Reserve 1,716,336 00 0 0022,000 1,738,336 Gold Mountain Golf Complex 755,255 00 04,734,564 0 24,271 5,514,090 Total Enterprise Funds 23,099,553 102,000 0 0 40,979,965 45,000 16,348,900 80,575,418 Internal Service Funds: Risk Management 2,873,775 00 0 002,207,829 5,081,604 Employment Security 157,977 00 0 004,000 161,977 Accumulated Leave Liability 270,939 00 0 00582,500 853,439 ER&R Operations & Maint.6,064 00 01,788,869 0 4,350 1,799,283 ER&R Equipment Reserve 4,365,234 00 0 001,489,943 5,855,177 Information Services 836,731 00 01,766,000 002,602,731 Total Internal Service Funds 8,510,720 0 0 0 3,554,869 0 4,288,622 16,354,211 Total Business Type Funds 31,610,273 102,000 0 0 44,534,834 45,000 20,637,522 96,929,629 Total All Funds 57,200,058 39,917,796 1,787,550 13,273,491 52,150,744 1,426,400 26,406,097 192,162,136 Beginning Fund Balance $57,200,058 30% Taxes $39,917,796 21% Licenses & Permits $1,787,550 1% Intergovernmental $13,273,491 7% Charges for Service $52,150,744 27% Fines & Forfeits $1,426,400 1%Other Revenue $26,406,097 13% Revenue Sources - All Funds 10 1/0/1900 2021 SUPPLIES & DEBT CAPITAL ENDING TOTAL FUND PERSONNEL SERVICES SERVICE OUTLAY TRANSFERS FUND BAL. BUDGET General Fund General Government: City Council 345,200 63,365 000 408,565 Executive 273,500 74,022 000 347,522 Financial Services 1,259,300 358,603 000 1,617,903 Legal Department 1,395,600 245,915 000 1,641,515 Human Resources 502,500 253,385 000 755,885 Community Development 1,820,700 941,680 0075,000 2,837,380 Municipal Court 983,000 544,581 000 1,527,581 City Auditor 88,400 6,915 000 95,315 Law Enforcement 10,931,400 1,844,172 000 12,775,572 Fire/Emergency Medical 10,718,900 1,367,511 000 12,086,411 Police & Fire Pension 1,479,400 407,000 000 1,886,400 General Facilities 510,500 887,975 0 540,000 0 1,938,475 General Parks 2,227,800 847,334 00132,700 3,207,834 Engineering 2,699,400 351,752 000 3,051,152 Non-Departmental 199,200 3,767,634 001,150,800 5,117,634 Ending Fund Balance 8,414,203 8,414,203 Total General Fund 35,434,800 11,961,844 0 540,000 1,358,500 8,414,203 57,709,347 Special Revenue Funds: Street 1,077,951 1,747,303 000475,726 3,300,980 Contingency Reserve 000001,658,941 1,658,941 Lodging Tax 0 350,000 00250,000 105,147 705,147 Parking System 0 1,130,771 542,708 0 70,000 839,817 2,583,296 Comm. Dev. Block Grant 153,200 718,245 0075,550 371,055 1,318,050 Abatement Revolving Fund 0 241,100 00078,219 319,319 Police Special Projects 0 203,868 000162,222 366,090 Public Access Television 410,200 53,875 0 30,000 0 646,884 1,140,959 Gift & Donations Fund 0 17,000 00069,733 86,733 Trial Improvement 0 27,500 00074,906 102,406 One Percent for Arts 0 9,000 00012,257 21,257 Conference Center Oper 0 1,227,104 32,168 00300,464 1,559,736 Total Spec. Rev. Funds 1,641,351 5,725,766 574,876 30,000 395,550 4,795,371 13,162,914 Debt Service Fund: 2010 UTGO 00856,088 00198,443 1,054,531 Government Center LTGO 00331,113 0085,306 416,419 2015 Public Safety Bond 00500,550 00138,181 638,731 2019 Refunding LTGO 00530,844 00175,422 706,266 Total Debt Service Fund 0 0 2,218,595 0 0 597,352 2,815,947 Capital Improvement Funds: General Govt Capital Improv.00002,126,544 2,230,424 4,356,968 Park Facilities Construction 0001,304,150 0 101,111 1,405,261 Residential Street & Sidewalk Fund 238,200 824,228 0 376,000 0 2,226,072 3,664,500 Transportation Projects Fund 0 1,060,000 0 9,683,548 0 479,516 11,223,064 Fire Public Safety Capital 0 442,163 0 349,000 1,000 0 792,163 Affordable Housing Capital Fund 0 100,000 0002,343 102,343 Total Capital Improv. Funds 238,200 2,426,391 0 11,712,698 2,127,544 5,039,466 21,544,299 Total General Gov't Funds 37,314,351 20,114,001 2,793,471 12,282,698 3,881,594 18,846,392 95,232,507 2021 EXPENDITURES - ALL FUNDS 11 1/0/1900 2021 SUPPLIES & DEBT CAPITAL ENDING TOTAL FUND PERSONNEL SERVICES SERVICE OUTLAY TRANSFERS FUND BAL. BUDGET 2021 EXPENDITURES - ALL FUNDS Enterprise Funds: Water Utility 4,981,600 7,580,526 923,346 0 2,545,000 1,548,153 17,578,625 Water Capital 0 135,000 0 6,707,085 0 5,453,223 12,295,308 Wastewater Utility 3,517,500 8,800,976 2,094,871 0 2,735,000 1,535,738 18,684,085 Wastewater Capital 0 450,000 0 8,591,446 0 1,182,692 10,224,138 Stormwater Utility 1,555,700 2,561,624 223,655 0 740,000 521,672 5,602,651 Stormwater Capital 0 200,000 0 5,217,195 0 3,520,990 8,938,185 Utility Debt Reserve 000001,738,336 1,738,336 Gold Mountain Golf Complex 0 4,219,240 432,195 00862,655 5,514,090 Total Enterprise Funds 10,054,800 23,947,366 3,674,067 20,515,726 6,020,000 16,363,459 80,575,418 Internal Service Funds: Risk Management 390,000 1,812,829 0002,878,775 5,081,604 Employment Security 80,000 000081,977 161,977 Accumulated Leave Liability 588,700 0000264,739 853,439 ER&R Operations & Maint 578,900 1,211,469 0008,914 1,799,283 ER&R Equipment Reserves 0 6,623 0 1,163,095 0 4,685,459 5,855,177 Information Services 918,600 845,596 000838,535 2,602,731 Total Internal Service Funds 2,556,200 3,876,517 0 1,163,095 0 8,758,399 16,354,211 Total Business Type Funds 12,611,000 27,823,883 3,674,067 21,678,821 6,020,000 25,121,858 96,929,629 Total All Funds 49,925,351 47,937,884 6,467,538 33,961,519 9,901,594 43,968,250 192,162,136 Personnel $49,925,351 26% Supplies & Services $47,937,884 25% Debt Service $6,467,538 3% Capital Outlay $33,961,519 18% Transfers $9,901,594 5% Ending Fund Balance $43,968,250 23% 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 2021. 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 41,750 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 2021 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: xCompensated 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). xPrincipal 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. xCapital 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 2021 budget document. The 2021 budget process began in January 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 21, 2020 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/). Budget Process 16 Budget Calendar January 2020 xJoint Council/Administration retreat - Coun- cil sets goals and provides direction to ad- ministration. April & May 2020 xBudget calendar are distributed xFinance calculates pay and benefit infor- mation for current employees. June & July 2020 xSessions to review current year-to-date in- formation, year-end projections, forecasts for 2021 and beyond, finance policy, fund struc- ture, anticipated rate increases and other rev- enue matters, discussion of and revisions to process and schedule. xPrepare budget template information, history information, demographic, department initia- tives, etc. xDistribute budget packet and instructions to departments. xCapital budgets are compiled for considera- tion. xDepartments provide revenue budgets to Fi- nance including 2020 year-end projections. August & September 2020 xSix-year Capital Improvement Plan (CIP) is finalized. xDepartments submit expenditure budgets to Finance including 2020 year-end projec- tions. xNarrative statements describing program highlights are prepared by departments and submitted to Finance. xFinance consolidates all department budgets into working document. September & October 2020 xReview/revise budgets for submittal to Council. xBudget distribution and reading of the budg- et message. Budget Process xClerk publishes notice of filing of prelimi- nary budget and public hearing on property tax levy. October & November 2020 xBudget presentations and workshops begin. xClerk publishes notice of public hearing for final budget adoption. xPublic hearing on the 2021 budget, revenue sources, property taxes, rates & fees, & utili- ty rates. xSecond public hearing on the 2021 budget and budget adoption. x2021 final budget adjustments and adoption. 2020 SCHEDULE CITY COUNCIL REVIEW & ADOPTION FOR 2021 ANNUAL BUDGET Date Meeting Type Description/Topics 8/12/20 thru 8/26/20 Mayor & Finance Finalize budget figures and review with departments. 10/9/20 & 10/16/20 Notification Clerk publishes notice of filing of pre- liminary and final budget and public hearing on revenue sources 10/21/20 Council Meeting Proposed 2021 Budget distributed to Council with tentative workshop sched- ule. 10/21/20 Proposed Budget available to the public on City website. 10/26/20 & 10/29/20 Workshop City-Wide Budget Presentation and Workshops. 10/23/20 & 10/30/20 Notification Clerk publishes notice of filing of preliminary and final budget and public hearing on property tax levy. 11/2/20 Workshop Budget Workshop—Final Q & A 11/4/20 Council Meeting Public hearing on 2021 budget, revenue sources, property taxes, rates and fees. 11/18/20 Council Meeting Second public hearing on 2021 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 xDistinctive 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. xEnticing 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. xSupportive 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 xImproved 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. xQuality 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. xSafe, 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. xOpen 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. xEfficient, 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 2021 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, 2020. The Judge’s compensa- tion adjustment is required in order to remain eligible to participate in certain state shared reve- nues. The 2021 budget includes wage adjustments for the those employees covered under the Manage- ment, Professional, Confidential & Fiduciary pay plans, General Teamsters Local Union No. 589, and International Association of Fire Fighters Local 437. The Bremerton Police Officer’s Guild and Bremerton Police Management Association are currently under contract negotiations. The following pages provide information that affect our personnel along with a summary of changes for 2021. 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—(178.5 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 2021 the City’s medi- cal insurance plans are provided through AWC’s HealthFirst 250 plan, Kaiser Permanente HMO and LEOFF Trust Plan B & F. For 2021 the an- ticipated rate increases under AWC’s HealthFirst 250 plan and Keiser are budgeted with a 9% and 9.5% increase. Rates including 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, 2020. Employer contribution rates are as follows: Public Employees Retirement System (PERS), 12.97%, 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 12.97%6.00%18.97% PERS 2 12.97%7.90%20.87% PERS 3 12.97%Variable Variable PSERS 12.14%7.20%19.34% Pension Plans Rate of Contributions As of September 1, 2020 21 Personnel Personnel Department and Position Authorized Staffing - 2020 Amended Budget 373.53 Police - Records Specialist II 2.00 Police - Beharvioral Health (TBD)1.00 Sub-Total 3.00 Authorized Staffing Per Adopted 2021 Budget 376.53 FTE Change 22 Personnel Monthly Salary Range Function/Department 2015 2016 2017 2018 2019 2020 2021 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 $6,443 $7,850 Council/Auditor Assistant 0.80 0.80 0.80 0.80 0.80 0.80 0.80 $5,556 $6,769 Total City Council 8.80 8.80 8.80 8.80 8.80 8.80 8.80 Exe cu ti ve 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 $6,443 $7,850 Economic Development Manager - - 1.00 - - - - $5,556 $6,769 Part-Time Seasonal - - 0.10 - - - - Total Executive 2.00 2.00 3.10 2.00 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 $11,092 $13,514 Assistant Director of Financial Services 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,248 $10,049 City Clerk 1.00 1.00 1.00 1.00 - - - $7,112 $8,665 Budget Analyst 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,769 $8,248 Contracts Administrator - - - 1.00 1.00 1.00 1.00 $6,443 $7,850 Asset Manager - - - - - 1.00 1.00 $6,769 $8,248 Accountant - Financial Analyst 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $6,602 $7,797 Accountant - - - 1.00 1.00 1.00 1.00 $5,608 $6,602 Payroll Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,761 $5,608 Accounting Assistant Sr.3.00 3.00 3.00 - - - - $4,512 $5,307 Accounts Payable Specialist - - - 1.00 1.00 1.00 1.00 $4,512 $5,307 Accounting Assistant II 1.00 1.00 1.00 - - - - $4,061 $4,761 Office Assistant Sr.- - - - - 1.00 1.00 $4,284 $5,025 Office Assistant II - - 1.00 1.00 1.00 - - $3,658 $4,284 Part-Time Clerical 0.38 0.96 - 0.40 - - - Total Financial Services 11.38 11.96 12.00 11.40 10.00 11.00 11.00 Human Resources Human Resources Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,248 $10,049 Human Resources Analyst II 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,132 $7,472 Human Resources Analyst I 1.00 1.00 1.00 1.00 2.00 2.00 2.00 $5,556 $6,769 Part-Time Clerical - - - 0.20 - - - Total Human Resources 3.00 3.00 3.00 3.20 4.00 4.00 4.00 Legal City Attorney 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $11,653 $14,199 Assistant City Attorney III 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,104 $11,092 Assistant City Attorney II - 1.00 1.00 1.00 1.00 1.00 1.00 $8,248 $10,049 Assistant City Attorney I 1.00 - - - - - - $7,472 $9,104 City Prosecutor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,248 $10,049 Assistant City Prosecutor II 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $7,472 $9,104 City Clerk - - - - 1.00 1.00 1.00 $7,112 $8,665 Risk Management Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,769 $8,248 Legal Assistant II - Civil 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,791 $5,837 Legal Assistant II - Prosecution 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,791 $5,837 Part-Time Clerical 0.63 - 0.20 0.50 1.40 1.53 1.53 Total Legal 8.63 8.00 8.20 8.50 10.40 10.53 10.53 23 Personnel Monthly Salary Range Function/Department 2015 2016 2017 2018 2019 2020 2021 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 $7,850 $9,565 Probation Officer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,025 $5,916 Legal Technician Sr.2.00 2.00 2.00 2.00 2.00 2.00 2.00 $5,608 $6,602 Legal Technician 4.00 3.50 3.00 3.00 3.00 3.00 3.00 $4,284 $5,025 Part-Time Clerical 0.38 0.38 0.38 0.38 - - - Total Municipal Court 9.38 8.88 8.38 8.38 8.00 8.00 8.00 Community Development Director of Community Development 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $10,557 $12,863 Planning Manager - - - - - 1.00 1.00 $8,248 $10,049 Building Official 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $7,850 $9,565 Senior Planner 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $6,443 $7,850 Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,240 $7,379 Code Enforcement Specialist - - - 1.00 1.00 1.00 1.00 $4,761 $5,608 Community Development Project Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,025 $5,916 Tax & License Specialist Senior - - - 1.00 1.00 1.00 1.00 $4,512 $5,307 Tax & License Specialist - - - 1.00 1.00 1.00 1.00 $4,061 $4,761 Planner II 1.00 1.00 2.00 2.00 2.00 2.00 2.00 $6,240 $7,379 Planner I 1.00 1.00 - - - - - $5,608 $6,602 Building Insp./Plans Examiner II - - 1.00 1.00 1.00 1.00 1.00 $6,240 $7,379 Building Insp./Plans Examiner I 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,608 $6,602 Permit Specialist 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $4,761 $5,608 Total Community Development 11.00 11.00 12.00 15.00 15.00 16.00 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 3.00 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 8.00 $7,953 $7,953 Police Officer 45.00 36.00 37.00 37.00 37.00 37.00 37.00 $6,147 $7,572 Warrant Officer 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $4,992 $5,794 Police Records Specialist II 4.00 3.00 3.00 3.00 3.00 3.00 5.00 $4,196 $4,922 Police Records Specialist Supervisor - 1.00 1.00 1.00 1.00 1.00 1.00 $4,662 $5,492 Administrative Assistant - - - 1.00 1.00 1.00 1.00 $4,662 $5,492 Office Assistant Sr. 3.00 3.00 3.00 2.00 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 - - - - - - $3,801 $4,419 Crime Scene Lead Evidence Technician - 1.00 1.00 1.00 1.00 1.00 1.00 $4,922 $5,794 Crime Scene Analyst - - - 0.50 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 Behavioral Health (TBD)- - - - - -1.00 Part-Time Regular 0.76 0.76 0.76 0.76 0.76 0.76 0.76 Total Police Department 71.76 71.76 72.76 73.26 73.26 73.26 76.26 24 Personnel Monthly Salary Range Function/Department 2015 2016 2017 2018 2019 2020 2021 Low High Fire Department Fire Chief 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $11,653 $14,199 Assistant Fire Chief -- 1.00 1.00 1.00 1.00 1.00 $11,092 $13,514 Battalion Chief 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $10,702 $11,558 Battalion Chief Training 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $11,174 $12,068 Fire Captain 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $9,758 $10,538 Fire Captain - Deputy Fire Marshal 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $10,230 $11,048 Fire Captain - Medical Officer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $10,230 $11,048 Firefighter/Fire Prevention 1.00 1.00 1.00 2.00 2.00 2.00 2.00 $9,049 $9,773 Fire Lieutenant 9.00 9.00 9.00 9.00 9.00 10.00 10.00 $9,049 $9,773 Firefighter 17.00 17.00 17.00 17.00 20.00 21.00 21.00 $5,508 $8,499 Firefighter/SCBA 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $5,729 $8,839 Firefighter/Equipment Maintenance 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $5,729 $8,839 P aramedic/Firefighter 14.00 14.00 14.00 14.00 14.00 15.00 15.00 $6,197 $9,561 Administrative Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,761 $5,608 Total Fire Department 58.00 58.00 59.00 60.00 63.00 66.00 66.00 City Auditor City Auditor 1.00 0.40 0.40 0.40 0.40 0.40 0.40 $8,665 $10,557 Council/Auditor Assistant 0.20 0.20 0.20 0.20 0.20 0.20 0.20 $5,556 $6,769 Total City Auditor 1.20 0.60 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 $10,049 $12,243 Parks Preservation & Development Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,443 $7,850 Parks Operations Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $7,472 $9,104 Athletics/Recreation Manager 1.00 - - - - - - $6,769 $8,248 Parks Maintenance Supervisor 1.00 1.00 1.00 1.00 - -- $6,602 $7,797 Office Assistant II -1.00 1.00 1.00 1.00 1.00 1.00 $3,658 $4,284 Off ice Assistant I 0.75 - - - - - - $3,470 $4,061 Parks Service Specialist Lead -- - - 1.00 1.00 1.00 $5,916 $6,981 Parks Service Specialist, Sr.4.00 4.00 4.00 4.00 3.00 3.00 3.00 $5,307 $6,240 Parks Service Specialist 4.00 4.00 4.00 4.00 5.00 5.00 5.00 $4,761 $5,608 Laborer - Parks 2.00 3.00 3.00 3.00 3.00 3.00 3.00 $3,658 $4,284 Recreation Program Coordinator III 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $5,307 $6,240 Recreation Program Coordinator II 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,025 $5,916 Parks Maintenance Part-Time & Seasonal Labor 2.29 2.29 2.46 3.62 3.62 3.80 3.80 Parks & Recreation Part-Time & Seasonal Labor 1.99 1.99 1.99 1.95 1.85 2.19 2.19 Total Parks & Recreation 23.03 23.28 23.45 24.57 24.47 24.99 24.99 25 Personnel Monthly Salary Range Function/Department 2015 2016 2017 2018 2019 2020 2021 Low High Engineering City Engineer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $10,049 $12,243 Managing Engineer - Transportation 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,665 $10,557 Managing Engineer - Utilities 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,665 $10,557 Project Manager -- - - - 2.00 2.00 $7,850 $9,565 Engineering Project Assistant 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $5,025 $5,916 Civil Engineer III -1.00 1.00 2.00 2.00 2.00 2.00 $7,379 $8,655 Civil Engineer II 3.00 2.00 3.00 2.00 2.00 1.00 1.00 $6,981 $8,232 Engineering Technician Sr.1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,981 $8,232 Engineering Technician III -- - 1.00 1.00 2.00 2.00 $5,307 $6,240 Engineering Technician IV 5.00 5.00 5.00 5.00 5.00 5.00 5.00 $5,916 $6,981 Electronics Technician -- 1.00 1.00 1.00 1.00 1.00 $5,916 $6,981 Permit Technician -- - 1.00 1.00 1.00 1.00 $4,761 $5,608 Part-Time Seasonal 0.28 0.28 0.47 0.47 0.69 0.69 0.69 Total Engineering 14.28 14.28 16.47 18.47 18.69 20.69 20.69 Total General Fund 222.46 221.56 227.76 234.18 238.22 245.87 248.87 Community Development Block Grant Community Development Programs Administrator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,769 $8,248 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 $6,443 $7,850 Production Administrator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,556 $6,769 Video Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,939 $4,791 Part-Time Regular 1.27 1.35 1.98 1.98 1.98 1.98 1.98 Total BKAT 4.27 4.35 4.98 4.98 4.98 4.98 4.98 Street Department Public Works Operations Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,248 $10,049 Street Service Specialist Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,602 $7,797 Electronics Technician 1.00 1.00 - - - - - $5,916 $6,981 Journey Level Electrician 2.00 3.00 - - - - - $5,916 $6,981 Lead Street Service Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,916 $6,981 Street Service Specialist Sr.1.00 1.00 1.00 1.00 1.00 2.00 2.00 $5,307 $6,240 Street Service Specialist 3.00 3.00 4.00 4.00 4.00 3.00 3.00 $4,761 $5,608 Sign Shop Service Specialist Sr.1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,761 $5,608 Part-Time Seasonal 1.22 1.02 1.36 1.36 1.98 1.98 1.98 Total Street Department 12.22 13.02 10.36 10.36 10.98 10.98 10.98 Residential Street and Sidewalk Fund Street Service Specialist -- - 2.00 4.00 4.00 4.00 $4,761 $5,608 Total Residential Street -- - 2.00 4.00 4.00 4.00 26 Personnel Monthly Salary Range Function/Department 2015 2016 2017 2018 2019 2020 2021 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 $11,092 $13,514 Administration Division Manager 1.00 1.00 1.00 - - - - $6,443 $7,850 Public Works and Utility Fiscal Analyst*- - - 1.00 1.00 1.00 1.00 $6,443 $7,850 Administrative Project Manager - - - - - 1.00 1.00 $6,132 $7,472 Project Manager - - - 1.00 1.00 - - $7,850 $9,565 Utility Accounts Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,916 $6,981 Accounting Assistant Senior 1.00 1.00 1.00 1.00 2.00 2.00 2.00 $4,512 $5,307 Accounting Assistant III 1.00 2.00 3.00 3.00 2.00 2.00 2.00 $4,284 $5,025 Accounting Assistant II 1.00 - - - - - - $4,061 $4,761 Customer Service Representative 1.00 1.00 2.00 2.00 2.00 2.00 2.00 $3,880 $4,512 Administrative Assistant - - - 1.00 1.00 1.00 1.00 $4,761 $5,608 Office Assistant Senior Spec.-1.00 1.00 1.00 1.00 1.00 1.00 $4,512 $5,307 Office Assistant Senior 4.00 3.00 2.00 1.00 1.00 1.00 1.00 $4,284 $5,025 Part-Time Regular 0.50 0.50 - - - - - Total Utility Administration 11.50 11.50 12.00 13.00 13.00 13.00 13.00 Utility Operations Water Resources Water Utilities Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,248 $10,049 Water Resources Operations Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,981 $8,232 Water Operator Lead 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,240 $7,379 Water Operator Senior 2.00 2.00 3.00 3.00 3.00 3.00 3.00 $5,608 $6,602 Water Operator 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $5,025 $5,916 NPDES Stormwater Permit Coordinator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,602 $7,797 Utility Instrumentation & Controls Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,916 $6,981 Environmental Technician 2.00 2.00 2.00 2.00 2.00 3.00 3.00 $5,916 $6,981 Part-Time Seasonal 0.19 0.19 0.19 0.39 0.50 0.50 0.50 Total Water Resources 11.19 11.19 12.19 12.39 12.50 13.50 13.50 Wastewater Wastewater Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,248 $10,049 WWTP Operations Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,981 $8,232 WWTP Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,602 $7,797 WWTP Operator I 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $5,608 $6,602 WWTP Operator II 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $5,916 $6,981 WWTP Operator Trainee -- 1.00 1.00 1.00 1.00 1.00 $4,761 $5,608 WWTP Industrial Mechanic Lead - - - - 1.00 1.00 1.00 $5,608 $6,602 WWTP Industrial Mechanic 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $5,025 $5,916 WWTP Industrial Mechanic Trainee -- 1.00 1.00 - - - $4,512 $5,307 WWTP Instrumentation & Control Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,916 $6,981 Journey Level Electrician 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,916 $6,981 WWTP Laboratory Technician 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,307 $6,240 WWTP Computerized Maint. Mgmt. Sys. Tech. 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,916 $6,981 Accounting Assistant Senior 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,512 $5,307 Laborer - Utilities 2.00 3.00 3.00 3.00 3.00 3.00 3.00 $3,658 $4,284 Part-Time Seasonal 1.26 - - - - - - Total Wastewater 19.26 19.00 21.00 21.00 21.00 21.00 21.00 27 Personnel Monthly Salary Range Function/Department 2015 2016 2017 2018 2019 2020 2021 Low High Utilities Operations & Facilities Utility/Facilities Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,248 $10,049 Water Distribution Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,981 $8,232 Lead Utilities Service Specialist 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $5,916 $6,981 Utilities Service Specialist Senior 10.00 12.00 12.00 12.00 12.00 12.00 12.00 $5,307 $6,240 Utilities Service Specialist 11.00 10.00 14.00 14.00 14.00 14.00 14.00 $4,761 $5,608 Sewer/Storm Collection Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,981 $8,232 Utilities Compliance Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,240 $7,379 Journey Level Electrician -- 3.00 3.00 3.00 3.00 3.00 $5,916 $6,981 Lead Facilities Service Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,916 $6,981 Facilities/Inventory Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,981 $8,232 Laborer - Utilities 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,658 $4,284 Part-Time Seasonal 3.28 2.66 2.66 3.94 4.32 4.32 4.32 Total Utilities Operations & Facilities 34.28 34.66 41.66 42.94 43.32 43.32 43.32 Forestry Forestry Service Specialist Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,981 $8,232 Forestry Service Specialist Senior 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,025 $5,916 Forestry Service Specialist 1.00 1.00 - - - 1.00 1.00 $4,512 $5,307 Environmental Technician 1.00 1.00 1.00 1.00 1.00 $5,916 $6,981 Part-Time Seasonal -- 0.68 0.68 0.68 0.68 0.68 Total Forestry 3.00 3.00 3.68 3.68 3.68 4.68 4.68 Total Public Works & Utility Operations 91.45 92.37 100.89 105.37 108.48 110.48 110.48 Equipment Maintenance Automotive Equipment Technician Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,602 $7,797 Automotive Equipment Technician 2.00 2.00 2.00 2.00 3.00 3.00 3.00 $5,307 $6,240 Automotive Technician Assistant -- 1.00 1.00 - - - $4,061 $4,761 Part-Time Seasonal -0.26 - 0.20 0.20 0.20 0.20 Total Equipment Maintenance 3.00 3.26 4.00 4.20 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 $8,248 $10,049 IT Systems Engineer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,981 $8,232 GIS/Aplication Development Engineer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,981 $8,232 IT Program Analyst -- - 1.00 1.00 1.00 1.00 $6,240 $7,379 Systems Administrator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,240 $7,379 IS Specialist -- - 1.00 1.00 1.00 1.00 $5,307 $6,240 Technology Communications Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,025 $5,916 Total Information Technology 5.00 5.00 5.00 7.00 7.00 7.00 7.00 Total Employees 327.18 327.54 343.63 356.73 363.88 373.53 376.53 FTE Per 1,000 Population 8.59 8.31 8.48 8.78 8.77 8.88 9.02 * 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 2021 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: xNumber of full time equivalent em- ployees (FTEs); xTypes of revenues and expenditures; xDescription of services provided; xA listing of accomplishments and an overview of goals and objectives; and xPerformance measurement data relat- ed to city services Budget Detail Actual Actual Budget Budget 2018 2019 2020 2021 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 2021 incor- porates anticipated increases of $1.64 million in taxes, charges for services and transfer-in cate- gories. License and Permits, Intergovernmental, Fines and Forfeitures and Miscellaneous revenue categories are budgeted to decrease by $493k. Though the combined General Fund revenue has increased by over $1.15 million, it is important to note that many of these revenue sources are economically driven. Additionally, future im- pacts of COVID-19 are relatively uncertain for the upcoming year and therefore revenue projec- tions will remain conservative and monitored closely in order to provide important services to our citizens when cash flows may be 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 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, Actual Actual Actual Actual Budget Budget 2016 2017 2018 2019 2020 2021 Taxes $30,082,636 $30,926,610 $32,212,881 $32,474,946 $32,421,057 $33,533,194 Licenses & Permits 1,204,323 1,172,596 1,397,726 1,535,956 1,448,950 1,388,550 Intergovernmental 1,160,750 1,245,194 1,746,597 3,810,445 2,356,858 1,979,196 Charges for Services 5,034,048 5,443,913 5,646,210 5,810,942 6,008,707 6,326,365 Fines & Forfeits 1,195,740 1,093,946 1,206,713 1,334,136 1,046,400 995,900 Other Revenue 262,619 1,688,459 609,372 1,068,491 692,952 857,500 Total $38,940,116 $41,570,718 $42,819,499 $46,034,915 $43,974,924 $45,080,705 General Fund 31 the IPD was less than 1% at .602%. In order to increase the levy limit up to 1%, a substantial need resolution must be passed by the City Council. The budgeted property tax revenue (including new construction, re- funds, canceled taxes and supplements) is $8,155,446. In addition, the EMS tax levy of forty-seven cents ($0.47) per thousand dollars ($1,000) of assessed valuation has been levied with an esti- mated revenue (including new construction, re- funds, canceled taxes and supplements) of $2,086,406. The following tables recap the City’s recent property tax levy information along with 2021 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 2021 4,423,677,729 8,155,446 1.84 2,086,406 0.47 1,450,000 0.33 11,691,852 2.64 2020 4,005,062,409 7,863,023 1.96 1,348,528 0.50 1,450,000 0.36 10,661,551 2.83 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 0.57 9,754,486 3.66 2016 2,503,409,559 7,085,163 2.83 1,215,901 0.49 1,427,025 0.39 9,728,089 3.71 Note: 2021 are estimates City Bonds Total Historical City Assessed Valuation, Property Taxes Levied, and Property Tax Rates - City of Bremerton - 2016 - 2021 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 2021 1.84 0.33 0.47 2.64 25.1% 2.98 0.87 0.27 3.31 0.06 0.40 7.89 74.9% 10.53 2020 1.96 0.36 0.50 2.83 26.4% 2.98 0.87 0.27 3.31 0.06 0.40 7.89 73.6% 10.72 2019 2.11 0.35 0.37 2.83 27.4% 2.66 0.93 0.30 3.15 0.06 0.40 7.50 72.6% 10.33 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 0.57 0.45 3.66 27.8% 2.12 1.09 0.35 5.53 0.07 0.35 9.51 72.2% 13.17 2016 2.83 0.39 0.49 3.71 27.2% 2.36 1.17 0.38 5.57 0.08 0.38 9.93 72.8% 13.64 Total City of Bremerton Other Government Agencies Historical Ad Valorem Property Tax Rates in the City of Bremerton 2016 - 2021 (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. Due to higher than anticipated sales tax receipts across all categories for first quarter in 2020, and unprecedented new construction activity throughout the year, 2020 estimates exceed the 2021 budget by $742k. The budgeted amount for 2021, including crimi- nal justice and affordable housing, is $10.1 mil- lion. This conservative budget projects sales to rebound in most categories during the second half of the year and construction to continue at a higher than average rate. 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 2021 2020 2019 2018 2017 2016Amounts 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: xAmusement Device Gross Receipts Tax - rate of 2% on gross revenues xGambling Taxes (including pull tabs, card rooms, bingo, raffles, and fundraising) - rates vary from 2% to 20% xLeasehold Tax — State tax of 12.84% of which the City is allocated a 4% portion The 2021 budget anticipates receipts of $85k 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 $10.2 million from utility taxes; a $87k increase from the 2020 budget. Gas utility and garbage solid waste have the highest anticipated increas- es while remaining utilities are relatively un- changed from the prior year. By Council action, stormwater utility tax is now being allocated to the Residential Street and Transportation Capi- tal 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 2021, the annual $20k increase in the B&O tax exemp- tion will increase from $220k to $240k 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 $2.9 million in 2021. -$2,000 $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 2021 2020 2019 2018 2017 2016 2015Amounts in ThousandsUtility Taxes Stormwater Wastwater Water Solid Waste Cable TV Telephone Gas Electric 2400 2600 2800 3000 3200 3400 2021 Budget 2020 Budget 2019 Budget 2018 Actual 2017 Actual 2016 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 2021 budget anticipates total re- ceipts of $1.39 million from all of the various license and permit sources, which is unchanged from the prior year budget. Construction permits are also expected to remain consistent with 2020 and account for 65% of the total revenue in this category; while general business licenses are anticipated to account for 29%. 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. For 2021, the per capita population is 41,750. The budget includes liquor excise tax receipts and liquor board profits totaling $566k, which is a slight decrease from prior years’ budget. To be eligible to receive liquor taxes and profits, Cities must devote at least two percent of its distribu- tion 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 2021, the budget includes a mod- est allocation of $83k in marijuana excise tax revenue. State Criminal Justice revenues are distributed on a per capita basis, and in part, on crime rates. For 2021, the City anticipates a combined total revenue of approximately $166k which is ap- proximately 5% below the prior year. The de- crease is due to a reduction in reported violent crime rates within the City. Total projected intergovernmental revenue for 2021 is $1.98 million, a $378k decrease from the prior year. The largest revenue source in this category 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 department in 2020. Charges for Service Plan check fees are charged for development drawing review prior to the issuance of building permits and are budgeted at $600k in 2021, a $190k 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 $113k for the upcoming year. The City of Bremerton Fire and Emergency Services Department charges a fee for ambu- lance transport services which is budgeted at $650k. 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 2021 charges are calculated on the basis of the cost allocation plan and interfund services provided from one 35 fund to another. The budgeted revenue for 2020 is $2.31 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 2021 is $1 million, which is a 4.83% decrease from the prior year. Non-parking infractions are trending downward and are pro- jected with an 11.63% decrease while photo en- forcement penalties, the larges revenue source in this category, are tending 2.4% below the prior year budget. Other revenue sources are con- sistent with 2020. Miscellaneous Revenues Miscellaneous revenues include interest on in- vestments, donations, and other revenues from lease and rental arrangements. The budgeted rev- enue from these sources in 2021 is $316k which is a 1.47% decrease the prior year. Other Financing Sources In 2021, other revenue consists of a $541k trans- fer-in from the General Government Capital Im- provement Fund for building and facility capital improvements including major maintenance. Expenditures Excluding Ending Fund Balance, the total Gen- eral Fund expenditures of $49,295,144 are high- er than the amended 2020 budget by $397k or 1%. Personnel costs continue to be the largest expense for the General Fund at 72% of total ex- penditures. Increases in personnel are attributed to wage adjustments, regular step increases and the addition of 3.0 FTEs. Supplies and Services, the second largest expenditure category in the General Fund, decreased by $50k. The total cap- ital budget of $540k accounts for improvements at City owned buildings and facilities. Transfers to other funds are budgeted at $1.359 million and support CDBG, Street, Parks Construction Af- fordable Housing, Contingency Reserve, Confer- ence Center and Stormwater Operations. The following departmental budgets provide de- tails on objectives, goals, and planned General Fund expenditures for 2021. General Fund Overview Personnel 72% Supplies & Services 24% Capital… Transfers & Other 3% General Fund Expenditures 36 General Fund Revenue Detail 2021 GENERAL FUND REVENUES BY SOURCE 2018 2019 2020 2021 ACCOUNT ACTUAL ACTUAL BUDGET BUDGET % CHANGE TAXES 311.1000 General Property Tax 8,670,356 8,900,613 9,621,900 10,241,852 6.44% 313.1100 Retail Sales & Use 9,113,214 9,593,553 8,615,000 9,300,000 7.95% 313.2700 Affordable Housing Sales Tax - - 74,616 77,236 N/A 313.7100 Sales Tax - Criminal Justice 714,625 750,320 770,000 725,000 -5.84% 316.1000 B & O Taxes 3,127,854 3,327,812 3,003,000 2,900,000 -3.43% 316.4100 Electric Ut ility Taxes 1,966,767 1,918,055 2,100,000 2,015,000 -4.05% 316.4300 Gas Utility Taxes 392,287 463,906 400,000 500,000 25.00% 316.4500 Garbage/Solid Waste 716,044 753,030 720,000 830,000 15.28% 316.4600 Television Cable Taxes 626,234 594,961 575,000 560,000 -2.61% 316.4700 Telephone Taxes 732,356 662,570 620,000 636,000 2.58% 316.4801 Water Utility Tax 2,324,594 2,320,742 2,394,883 2,359,698 -1.47% 316.4802 Wastewater Ut ility Tax 3,436,132 3,082,822 3,307,408 3,303,408 -0.12% 316.4803 Stormwater Ut ility Tax 164,051 (17,172) - - N/A 316.8000 Gambling/Amusement 71,723 57,187 69,250 35,000 -49.46% 317.2000 Leasehold Excise Tax 156,644 66,544 150,000 50,000 -66.67% TOTAL TAXES 32,212,881 32,474,945 32,421,057 33,533,194 3.43% LICENSES & PERMITS 321.0000 Misc. Licenses, Permits & Fees 590,045 519,464 494,450 433,550 -12.32% 322.1000 Construction Permits 755,380 883,293 899,500 899,500 0.00% 322.4000 Right Of Way Permits 45,162 127,242 50,000 50,000 0.00% 322.9000 Other Non-Business Licenses 7,139 5,957 5,000 5,500 10.00% TOTAL LICENSES & PERMITS 1,397,726 1,535,956 1,448,950 1,388,550 -4.17% INTERGOVERNMENTAL REVENUE 331.0000 Federal Grants - Direct 207,279 379,213 338,568 215,044 -36.48% 332.0000 Federal Revenue 291,920 2,051,050 650,000 650,000 0.00% 333.0000 Federal Grants - Indirect 6,146 6,364 3,000 - -100.00% 334.0000 State Grants 61,821 262,272 256,744 31,160 -87.86% 336.0098 City County Assistance 124,853 113,863 120,000 95,000 -20.83% 336.0620 Criminal Justice High Crime 114,400 113,827 115,000 104,000 -9.57% 336.0621 Law & Justice (LO POP)59,591 24,811 13,045 13,778 5.62% 336.0626 Criminal Justice - Special Programs 42,810 45,191 47,130 48,848 3.65% 336.0642 Marijuana Excise Tax Distribution 118,813 84,858 85,000 83,000 -2.35% 336.0651 DUI - Cities 5,977 5,642 1,000 1,000 0.00% 336.0691 Fire Insurance Premium 61,710 62,165 63,870 76,236 19.36% 336.0694 Liquor Excise Tax 208,157 230,907 231,019 236,305 2.29% 336.0695 Liquor Board Profits 334,235 336,720 337,482 329,825 -2.27% 337.0700 Bremerton Housing Authority 49,633 62,321 50,000 65,000 30.00% 337.0801 Kitsap County 59,252 31,241 45,000 30,000 -33.33% TOTAL INTERGOVERNMENTAL REVENUE 1,746,597 3,810,445 2,356,858 1,979,196 -16.02% 37 General Fund Revenue Detail CHARGES FOR SERVICE 341.0000 General Government 110,154 116,698 89,350 68,100 -23.78% 342.1000 Law Enforcement Services 268,500 224,000 144,300 143,800 -0.35% 342.2000 Fire Protection Services 1,125 800 - - N/A 342.3000 Detention and Correction Services 193,844 220,728 174,000 178,500 2.59% 342.4000 Inspection Fees - - 500 500 N/A 342.5000 Emergency Service Fee 6,248 6,602 4,300 4,700 9.30% 342.6000 ALS Transport Fees 605,384 762,105 680,000 650,000 -4.41% 343.6000 Cemetery Fees 27,837 30,680 17,000 13,000 -23.53% 345.8100 Zoning Fees 96,438 63,071 70,000 63,500 -9.29% 345.8300 Plan Check Fees 379,099 554,077 410,000 600,000 46.34% 347.3000 Park Rentals 85,246 82,635 58,150 43,500 -25.19% 347.4000 Event Admission Fee 5,020 2,960 2,500 1,500 -40.00% 347.6000 Recreation Fees 148,729 127,383 81,000 67,500 -16.67% 349.1000 Interfund General Government 2,001,621 2,222,458 2,182,434 2,308,738 5.79% 349.2100 Law Enforcement Services 50,000 - - - N/A 349.3000 Other Interfund Services 1,157,871 1,019,964 1,733,249 1,762,927 1.71% 349.5700 Community Services 30,000 - - - N/A 349.9500 Road Const & Engineering Services 479,094 376,782 361,924 420,100 16.07% TOTAL SERVICE CHARGES 5,646,210 5,810,942 6,008,707 6,326,365 5.29% FINES & FORFEITURES 352.0000 Civil Penalties 2,782 2,982 2,000 1,700 -15.00% 353.0000 Non-Parking Infractions 226,810 278,945 215,000 190,000 -11.63% 354.0000 Photo Enforcement Penalties 870,200 901,530 750,000 732,000 -2.40% 355.0000 Criminal Traffic Misdemeanor 16,834 22,607 17,900 11,300 -36.87% 356.0000 Non-Traffic Misdemeanors 26,864 9,040 1,600 5,500 243.75% 357.3000 Court/Public Defender Recoupment 2,892 2,781 2,400 1,900 -20.83% 359.0000 Non-Court Fines 60,331 116,250 57,500 53,500 -6.96% TOTAL FINES & FORFEITURES 1,206,713 1,334,136 1,046,400 995,900 -4.83% MISCELLANEOUS REVENUES 361.0000 Interest Earnings 211,570 346,477 185,000 178,000 -3.78% 362.0000 Rents & Royalties 171,196 174,976 121,810 127,600 4.75% 367.1100 Donations 1,000 1,000 - - N/A 369.0000 Other Miscellaneous Revenue 21,561 71,156 14,400 10,900 -24.31% TOTAL MISCELLANEOUS REVENUES 405,327 593,609 321,210 316,500 -1.47% OTHER FINANCING SOURCES 395.0000 Sale of Assets 20,323 4,888 - - N/A 397.0000 Operating Transfers-In 177,021 466,000 371,742 541,000 45.53% 398.0000 Insurance Recoveries 6,701 3,995 - - N/A TOTAL OTHER FINANCING 204,045 474,883 371,742 541,000 45.53% TOTAL GENERAL FUND REVENUES 42,819,499$ 46,034,916$ 43,974,924$ 45,080,705$ 2.51% 2021 GENERAL FUND REVENUES BY SOURCE 2018 2019 2020 2021 ACCOUNT ACTUAL ACTUAL BUDGET BUDGET % CHANGE 38 Actual Actual Budget Budget 2018 2019 2020 2021 FTE positions 234.18 238.22 245.87 248.87 Revenues Taxes $32,212,881 $32,474,945 $32,421,057 $33,533,194 Licenses & Permits 1,397,726 1,535,956 1,448,950 1,388,550 Intergovernmental 1,746,597 3,810,445 2,356,858 1,979,196 Charges for Services 5,646,210 5,810,942 6,008,707 6,326,365 Fines & Forfeits 1,206,713 1,334,136 1,046,400 995,900 Other Revenue 609,372 593,609 692,952 857,500 Debt Proceeds 0 474,883 0 0 Total 42,819,499 46,034,916 43,974,924 45,080,705 Expenditures City Council 356,386 370,232 400,916 408,565 Executive 333,472 310,626 342,522 347,522 Finance 1,541,079 1,415,403 1,575,765 1,617,903 Legal 1,182,573 1,433,327 1,617,884 1,641,515 Human Resources 517,814 648,600 722,683 755,885 Community Development 1,876,040 2,193,476 3,001,039 2,837,380 Municipal Court 1,407,776 1,455,838 1,498,808 1,527,581 City Auditor 81,889 87,256 93,178 95,315 Law Enforcement 11,012,116 11,376,825 12,471,431 12,775,572 Fire/Emergency Medical Services 10,056,294 10,390,156 12,355,769 12,086,411 Police & Fire Pension 1,658,400 1,731,340 1,744,300 1,886,400 Facilities 1,656,762 1,538,954 1,688,458 1,938,475 Parks & Recreation 2,892,930 2,822,306 3,110,864 3,207,834 Engineering 2,316,124 2,362,247 2,905,995 3,051,152 Non-Departmental 4,489,741 4,826,266 5,368,530 5,117,634 Total Expenditures 41,379,396 42,962,853 48,898,142 49,295,144 Revenue over(under) expenditures 1,440,103 3,072,063 -4,923,218 -4,214,439 Beginning fund balance 9,754,375 11,194,478 14,264,043 12,628,642 Ending fund balance $11,194,478 $14,266,541 $9,340,825 $8,414,203 General Fund 39 Actual Actual Budget Budget 2018 2019 2020 2021 Expenditures Personnel $29,316,713 $30,880,870 $34,617,665 $35,434,800 Supplies, services & taxes 10,117,096 10,404,607 12,011,377 11,961,844 Capital expenditures 357,682 192,321 260,000 540,000 Debt service 0 0 0 0 Transfers 1,587,905 1,485,055 2,009,100 1,358,500 Total General Fund $41,379,396 $42,962,853 $48,898,142 $49,295,144 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 2018 2019 2020 2021 Positions 8.80 8.80 8.80 8.80 Expenditures Personnel $307,748 $322,533 $340,800 $345,200 Supplies, services & taxes 48,638 47,699 60,116 63,365 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 City Council Total $356,386 $370,232 $400,916 $408,565 General Fund - City Council 41 2021 Budget Highlights: xCreate City Council Policies & Directives. xProvide Legislative Direction & Leadership to ensure the delivery of quality services to the Citizens of Bremerton. xFairly Fund City Departments to ensure that their operations and projects remain within their Budgets. 2020 Accomplishments: Discussion in progress/planned for the following: xCode Changes for Redevelopment of the Wheaton Way Corridor, Callow Business Dis- trict, and East Side Employment Center (Economic Development). xNoise Ordinance (Code Enforcement). xRental & Affordable Housing (Quality Afforda- ble Housing). Achieved the following: xSupported City-wide ADA Improvements, War- ren Avenue Bridge Guardrail Replacement, and Safe Routes to School Projects (Local Streets & Sidewalks). xSupported Algae Removal Project at Kitsap Lake (Environmental Stewardship). xContinued Outreach with Bremerton High School Youth Advisory Council (Public Out- reach). xFormed Race Equity Advisory Committee (Public Outreach). xCreated Race and Equity Advisory Committee (Public Outreach). 2021 Goals: xLocal Streets & Sidewalks Improvements. xEconomic Development. xIntra-City Traffic Flow & Reduce Parking Con- gestion. xCode Enforcement. xQuality Affordable Housing. xEnvironmental Stewardship. xPublic Outreach. Legislative Department 2021 Capital Considerations: x 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 2018 2019 2020 2021 FTE positions 2.00 2.00 2.00 2.00 Expenditures Personnel $277,309 $251,562 $268,500 $273,500 Supplies, services & taxes 56,163 59,065 74,022 74,022 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Executive $333,472 $310,626 $342,522 $347,522 General Fund - Executive 43 2021 Budget Highlights: The Administration has incorporated the follow- ing programs in the 2021 Budget: xIncrease in B&O Tax Exemption from $220,000 to $240,000. xProvided funding for Weatherization and Af- fordable Housing Funding ($100,000 each) xContinued Support to Maintain Services for Homeless at Salvation Army xContinued Funding for Full Restoration of Streets and Sidewalks Program xProvided funding for Bremerton Police Body Camera Program xIncorporated the following staff adjustments: xAdded 1 Behavior Health Program Position xAdded 2 Police Public Record Special- ists 2020 Accomplishments: xCompleted East Side Employment Center/ Harrison Hospital Market Analysis EIS; and Charleston Business/Community District Study xFinalized Wheaton Wy/HWY 303 Corridor Study xBegan Implementation of Kitsap Lake Vegetation Management and Toxic Algae Control Plan xContinued Full Restoration of Streets and Side- walks Program xCompleted 2nd Yr of Rental Assistance Program and Weatherization Program xCo-Launched Mobile-response Unit for Opioid and Mental Health Incidents xApproved Permits for Nearly $100 Million in Res- idential/Commercial Projects with Another $90 Million in the Queue xImplemented Workforce Diversity Plan and Up- dated Equal Employment Opportunity Program xCompleted Art Initiatives Projects xContinued Implementation of Parking Study Rec- ommendations xOpened Primary Healthcare Clinic on Kitsap Way xSecured Funding for Traffic and Parking Study in Partnership with U.S. Navy 2021 Goals: xContinue Work on the Following Parks: xDesign/Improvements Kitsap Lake Park xComplete Improvements and Open War- ren Ave. Playfield xSecure Funding For Haddon Park Im- provements xDesign of Warren Ave Bridge Pedestrian Im- provements Project xContinue Streets and Sidewalks Program xContinue Affordable Housing Toolkit xBegin Traffic and Parking Study in Partnership with U.S. Navy xImplement 3rd Yr of Rental Assistance & Weatherization Programs xContinue Implementation of Mobile-response Unit for Opioid and Mental Health Incidents xBegin Development of Urgent and Prompt Care Clinic on Kitsap Way xWork on Pendleton Place Supportive Housing Executive Department 2021 Capital Considerations: The following capital projects are incorporated in the 2021 budget: xDesign of Warren Ave Bridge Pedestrian Im- provements Project xConstruct second phase of 6th Street project, including a new signal at Park Ave. xDesign of Roundabout at Manette Bridge and Washington Ave. Future capital improvements include: xQuincy Square xHaddon Park Improvement Project xKitsap Lake Park and Facilities Improvements 44 Financial Services General Fund Summary: The Department of Financial Services is com- prised of the Finance Division, Utility Billing, Bremerton Kitsap Area Television (BKAT), Parking and Information 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 2018 2019 2020 2021 FTE positions 11.40 10.00 10.00 1 .00 Expenditures Personnel $1,192,515 $1,092,923 $1,251,300 $1,259,300 Supplies, services & taxes 348,564 322,480 324,465 358,603 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Financial Services $1,541,079 $1,415,403 $1,575,765 $1,617,903 General Fund - Financial Services 45 Financial Services 2021 Budget Highlights: xThe Financial Services Department provides City-wide support services and is responsible for budget, accounting, reporting, treasury man- agement, revenue collection, accounts payable and payroll. 2020 Accomplishments: xReceived 6th consecutive audit with no find- ings. xContinued to support city-wide departments while working remotely during COVID-19 Pan- demic. xDeveloped processes to successfully move to a monthly utility billing cycle. xProvided staff support for 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 efficien- cies in current processes. xDue to internal promotions, filled six positions within the department. 2021 Goals: xBeginning phases of updated Budget Document to meet Governmental Finance Officer’s Asso- ciation (GFOA) certification standards. xReview Financial policies to ensure they are in- line with best practices nation wide. xUpgrade the ERP (Finance System) to the cloud based platform. 2021 Capital Considerations: xThere are no capital considerations for 2021. 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 2018 2019 2020 2021 FTE positions 8.50 10.40 10.53 10.53 Expenditures Personnel $1,078,125 $1,205,581 $1,380,900 $1,395,600 Supplies, services & taxes 104,448 227,746 236,984 245,915 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Legal Department $1,182,573 $1,433,327 $1,617,884 $1,641,515 General Fund - Legal Department 47 2021 Budget Highlights: xProvide and administer all legal services on be- half of the City. xProvide legal support and guidance on City actions and general policy development considerations of City Officials. 2021 Capital Considerations: xThe City Attorney’s Office does not have capi- tal funds budgeted for 2021. 2020 Accomplishments: xProvided professional, accessible legal representation to City Council, the Mayor, City departments, and staff. xDrafted new and updated current provisions of the Bremerton Municipal Code. xEfficiently, professionally and successfully represented the City in all phases of litigation. xProsecution Division (January—September 2020) ¡Processed 1452 gross misdemeanor and misdemeanor criminal cases. ¡Charged 1194 criminal cases. ¡Conducted 9230 criminal hearings. ¡Conducted 1 criminal trial. xCivil Division (January—September 2020) ¡Resolved 2 drug forfeiture cases. ¡Conducted 4 administrative appeals. ¡There were no civil jury trials and no civil judgments. 2021 Goals: xContinue to review and update the Bremerton Municipal Code. xContinue to provide professional, accessible legal representation to City Council, the Mayor, City departments and staff. xEfficiently, professionally and successfully represent the City in all phases of litigation including civil defense and criminal prosecu- tion. xContinue enhanced code enforcement program for abandoned properties. xContinue to facilitate partnerships with social services. xProvide ongoing legal updates and training to police officers. Legal Services 48 Legal Services—City Clerk Division 2021 Budget Highlights: xContinue to implement and manage City’s pub- lic records request management system. xComplete State’s reporting using data from the public records request management system in 2021. 2021 Capital Considerations: xThere are no capital considerations for 2021. 2020 Accomplishments: xPurchased and implemented a public records request management system that follows the State’s mandates for tracking public records requests, increases customer service by improv- ing response times, and limits potential liability to the City. xCoordinated Citywide training for the public records request management system. 2021 Goals: xReview record management policies and update procedures. xUpdate City’s Public Records Act Policy and organize ongoing staff training on the Public Records Act. xContinue to implement the public records re- quest 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 2018 2019 2020 2021 FTE positions 3.20 4.00 4.00 4.00 Expenditures Personnel $375,587 $474,773 $503,300 $502,500 Supplies, services & taxes 142,227 173,827 219,383 253,385 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Human Resources $517,814 $648,600 $722,683 $755,885 General Fund - Human Resources 50 Human Resources 2021 Budget Highlights: xThere are no Budget Highlights for 2021. 2021 Capital Considerations: xThere are no capital considerations for 2021. 2020 Accomplishments: xCreated a Workforce Diversity Policy. xCreated employee policies related to the COVID-19 Pandemic. xUpdated B.M.C. Chapter 2.28 EEOC Program. xUpdated the Employee Handbook. xProvided support to employees and manage- ment by performing the centralized functions of recruitment, employee selection, benefits enroll- ment and administration and employee training. xAssisted management personnel with managing and motivating employees effectively, and as- suring compliance with all legal requirements such as the Civil Service Rules, RCW, Equal Employment Opportunity Commission, Fair Labor Standards Act, Americans with Disabili- ties Act, Family Medical Leave Act, etc. xRan forty-two recruitments, processed 2,029 applications, processed forty-four new hires, sixteen promotions and thirty-three employee separations as of September 15th. xProvided employee training on Supervisory Practices, Sexual Harassment, Conflict of Inter- est, Implicit Bias, Workforce Diversity, and Building a Respectful Workplace. 2021 Goals: xContinue 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. xWork on achieving the 2022 AWC Well City Award. xNegotiate Teamsters and IAFF Collective Bar- gaining Agreements. xUpdate Supervisor Handbook. 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- Actual Actual Budget Budget 2018 2019 2020 2021 FTE positions 15.00 15.00 16.00 16.00 Expenditures Personnel $1,501,925 $1,524,077 $1,864,900 $1,820,700 Supplies, services & taxes 317,184 601,523 1,053,639 941,680 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 56,931 67,876 82,500 75,000 Total Community Development $1,876,040 $2,193,476 $3,001,039 $2,837,380 General Fund - Community Development 52 2021 Budget Highlights: xStaff will continue to protect public safety through permit review and inspection. xContinue to support the City’s economic revi- talization by efficient and timely processing of permits. xStaff will continue to ensure the City’s compli- ance with state mandates for building, land use, and environmental protection regulations. xThe long-range-planning division will continue to ensure that the City’s development regula- tions are consistent with State and Federal Laws. xContinuing work with IT for Tax & Licensing software transition and implementation of the State’s Business License Service (BLS) online forum for licensing. 2021 Capital Considerations: xCommunity Development does not have any capital expenditures in 2021. 2020 Accomplishments: xIssued new development permits that support Bremerton’s revitalization. xAs of the end of September 2020 we have ap- proved permits with construction valued at near- ly $100 million, and there is still a substantial amount of construction permits in the review queue. We anticipate 2020 permit activity to exceed all prior year’s records. xCompleted work on the 3-year EPA Brown- fields Community-Wide Assessment Grant fo- cused primarily around Callow Avenue. xBegan work on the Shoreline Master Program update, which will be completed in 2021.extension of the update to 2021 xCompleted work on a market study, subarea plan, and Planned Action EIS for the Eastside Employment Center (area around Harrison Hos- pital). xObtained grant funding from the State to sup- port the revision of land use regulations that help create more affordable housing. xBegan transition from FileLocal to the State Business License System (BLS), both online systems for business licenses. 2021 Goals: xContinue to support the creation of new housing units and other revitalization projects. xContinue to work on the Affordable Housing Toolkit and update of regulations to help create more affordable housing in Bremerton. xComplete work on the update of the Shoreline Master Program, due in 2021. xContinue work with IT for the update of the City’s tax and license software. xTransition the Tax & License online tool from FileLocal to the State Business License System (BLS). 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 2018 2019 2020 2021 FTE positions 8.38 8.00 8.00 8.00 Expenditures Personnel $899,494 $917,932 $971,500 $983,000 Supplies, services & taxes 508,282 537,907 527,308 544,581 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Municipal Court $1,407,776 $1,455,838 $1,498,808 $1,527,581 General Fund - Municipal Court 54 Municipal Court 2021 Budget Highlights: xOur budget remains similar to 2020. xWe are seeing an increase in public defense expenses as case filing numbers have increased. xWe have not included any new programs or initiatives at this time. 2021 Capital Considerations: xNo capital considerations planned for 2021 2020 Accomplishments: xContinued Award of Grants Interpreter Funding from AOC $3,358 Office of Public Defense Grant $18,000 xAOC COVID Cares Grant Funding $26,471 This grant funding covered costs for latops for staff, take home phones, rental costs for jury voire dire, cleaning supplies, PPE and updated technology. This allows the City to spend all of their COVID Cares Funds on other projects. xWe were able to transition to all remote court hearings during the pandemic. The courts doors were closed to the public from late March until June 1 (we still held limited virtual hearings and did telephonic public service). On June 1, we reopened our doors regular business hours., while still encouraging virtual and telephonic hearings. We have since set up a Zoom room for those without access to technology to appear for their hearing while trying to maintain a safe environment for staff. This has been accom- plished using existing staffing levels. 2021 Goals: xContinue to improve our remote access and vir- tual hearing processes. xWork with Redflex to bring all photo enforce- ment citations in house. xResume collection processing as the health cri- sis warrants. xResume in person hearings as the health crisis permits. 55 City Auditor General Fund Summary: The City Auditor’s Office conducts financial, compliance and performance audits to assure cit- izens, elected City 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 2018 2019 2020 2021 FTE positions 0.60 0.60 0.60 0.60 Expenditures Personnel $76,585 $80,782 $85,100 $88,400 Supplies, services & taxes 5,304 6,474 8,078 6,915 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 City Auditor Total $81,889 $87,256 $93,178 $95,315 General Fund - City Auditor 56 City Auditor 2021 Budget Highlights: xThe Work Plan for the coming year includes: Landlord Licensing Review Sewer Connection Compliance Review Lease History of other City-owned property xWill perform other projects as requested by Audit Committee, Council, and/or Directors 2021 Budget is materially consistent with the 2020 Budget 2021 Capital Considerations: xThere are no capital considerations. 2015 Accomplishments: xCompleted Reports: xXx xXx xXx xXx x xConsistent 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. 2021 Goals: xContinue to update Work Plan based on Mayor and Council Goals and Priorities xComplete scheduled projects xReinstate Impark Contract Review (if possible) xReinstate Review of Small Attractive Assets; and B & O Tax Compliance (time permitting) xCash Counts and Inventory observations (time permitting) xFollow-up on State Auditor Recommendations xRecruit applicants for citizen member positions 2020 Accomplishments: xCompleted Projects: Gold Mountain Golf Club Review YMCA Pool Lease Agreement Review Bremerton Ice Center Lease Review History of PILOT & Utility Tax x Projects In Progress & Ongoing Landlord Licensing Compliance Review Cash Counts Inventory Policy and Internal Control Checks 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: xAdministration xInvestigations xPatrol xSpecial Operations Group Actual Actual Budget Budget 2018 2019 2020 2021 FTE positions 73.26 73.26 73.26 76.26 Expenditures Personnel $9,012,852 $9,770,522 $10,726,142 $10,931,400 Supplies, services & taxes 1,971,115 1,606,304 1,745,289 1,844,172 Capital expenditures 28,149 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Law Enforcement $11,012,116 $11,376,825 $12,471,431 $12,775,572 General Fund - Law Enforcement 58 2021 Budget Highlights: xState grant award of approximately $20,000 grant for sex offender monitoring. xEdward Byrne Grant for $20,000—Community Resource. xBehavioral Health Program creates one full time FTE. $97,900 xBody Cameras and equipment $194,555 xRecords Specialists for PDR’s for body camera program. 2 FTE’s with an estimated hire date of July 1, 2021, $87,000 2021 Capital Considerations: xThe Police Department does not have Capital Funds budgeted for 2021. 2020 Accomplishments: xPeacefully managed nine protests with no vio- lence or arrests. xMitigated impacts of COVID on police opera- tions and provided ongoing service. xLead KCIRT Officer Involved Shooting investi- gation. xHired two Police Officers. xHired one new Evidence Technician. xHired one new Records Specialist. xBuilding security key card system upgrade. xOne Domestic Violence Homicide investigation with arrest xDOJ Grant for $65,000 for COVID relief. . 2021 Goals: xFully implement Body worn cameras xUpgrades to BPD range to include a classroom and turning target system. xUpgrade video security cameras xStand up video public records request office to respond to body worn cameras. xConvert to LiveScan digital fingerprinting. xUpgrade digital evidence storage. xConvert microfiche to digital. xNew employee evaluations system. xApplied for $30,000 for Behavioral Health Program grant. 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: xAdministration xFire Suppression xFire Prevention and Investigation xRescue & Emergency Aid xTraining xFacilities xALS Billing Services xCentral Dispatch Services Actual Actual Budget Budget 2018 2019 2020 2021 FTE positions 60.00 63.00 66.00 66.00 Expenditures Personnel $8,798,934 $9,293,950 $10,494,023 $10,718,900 Supplies, services & taxes 1,100,867 1,096,206 1,861,746 1,367,511 Capital expenditures 156,493 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Fire/Emergency Medical $10,056,294 $10,390,156 $12,355,769 $12,086,411 General Fund - Fire/Emergency Medical Services 60 Fire Department 2021 Capital Considerations: xThe Fire Department does not have Capital funds budgeted for 2021. 2014 Accomplishments: xAs 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. xThere were no fire fatalities as of this date. The last fire fatality was on December 24, 2013 and before that April 1, 2012. xAs of August 23, the total fire loss was $825,270 from 16 incidents compared to $260,010 for 2013. xThe 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. 2021 Goals: xThe Fire Department will seek alternative fund- ing sources to assist with hiring of additional staffing to help with the ever increasing call volume and longer ALS transport times to Sil- verdale. xUpdate the City of Bremerton's Emergency Op- erations Plan and host a city wide disaster exer- cise. xPermanently fill the Assistant Chief position. xDevelop the plan for a Kitsap County Fire De- partment training consortium. 2021 Budget Highlights: xProvide all hazards emergency response and pre- paredness on behalf of the City. xProvide the required training and certifications for new and existing employees. xComplete plan review, construction and life safe- ty inspections. 2020 Accomplishments: xDeveloped the partner with Peninsula Commu- nity Health Care to better respond to Opioid and Mental Health patients in crisis. xMoved the Medical Officer and Training Lieu- tenant back to a forty hour work week. xFilled 8 of 9 vacancies. xPurchased new AED’s xMaintained PPE supplies through out the city for the response to COVID - 19. xUpdate the fueling systems at all three stations. 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 2018 2019 2020 2021 Expenditures Personnel $1,335,851 $1,375,024 $1,402,300 $1,479,400 Supplies, services & taxes 322,549 356,316 342,000 407,000 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Fire/Emergency Medical $1,658,400 $1,731,340 $1,744,300 $1,886,400 General Fund - Police & Fire Pension 62 Police and Fire Pension 2021 Goals: xMaintain level of services provided to LEOFF 1 Retirees. xContinue communication with members about VA benefits and who is eligible. xGoals 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. 2021 Budget Highlights: xBudget supports LEOFF 1 medical premiums, pension and disability payments. xTotal budgeted expenditures for 2021 are set at $1,938,475. 2021 Capital Considerations: xThere are no capital considerations budgeted in 2021. 2020 Accomplishments: xThe City Clerk continues to act as the Board Secretary for the Pension Board. xJanuary through September 2020, processed 47 claims for Police and 93 claims for Fire LEOFF1 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 2018 2019 2020 2021 Expenditures Personnel $503,628 $497,187 $499,200 $510,500 Supplies, services & taxes 980,094 849,446 929,258 887,975 Capital expenditures 173,040 192,321 260,000 540,000 Debt service 0 0 0 0 Transfers 0 0 0 0 Total General Facilities $1,656,762 $1,538,954 $1,688,458 $1,938,475 General Fund - Facilities 64 General Facilities 2021 Budget Highlights: xProvide 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. xCoordinate and manage contracts for a variety of services including custodial, elevators, fire suppression, HVAC, pest control, security, larg- er scale capital improvements, etc. xStandardize security improvements and access control at city facilities. xHVAC improvements at city facilities to im- prove operation efficiency and effectiveness. xContinue providing appropriate PPE, shields and protective barriers for city offices. 2020 Accomplishments: xProvide appropriate PPE, shields and protective barriers for city offices currently in use and pre- pare other properties for the reopening. xCompletion of the Equipment services building enclosure projects. xNavy Museum gift shop office construction. xPainting of the Washington Ave . Wall for art placement. xRooftop HVAC unit replacement at Municipal Court facility. xFlooring replacements at Fire station #1 and #2. xLED lighting upgrades at city buildings. xSecurity improvements at Police building. xPredesign Library HVAC upgrade. 2021 Goals: xZero lost—time accidents. xFacility security improvements and access con- trol at city facilities. xOversee the Fire station #2 and #3 dormitory remodels. xHVAC system installation at Library building. xInstall new LED lighting at City parking lot at Park Avenue & 4th St. xLED lighting upgrades at City buildings. xSecurity improvements at municipal Courts fa- cility. xSalt brine operations and storage structure at the Public Works Complex. 2021 Capital Considerations: xOverseeing the Fire station #2 and #3 dormitory remodel that is budgeted in the Fire Public Safety Capital Fund. xNaval Museum dehumidification climate control project, $110K x$420K to construct improvements to Library HVAC system 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 2018 2019 2020 2021 FTE positions 24.57 24.47 24.99 24.99 Expenditures Personnel $1,945,794 $2,047,863 $2,274,700 $2,227,800 Supplies, services & taxes 862,136 774,443 801,664 847,334 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 85,000 0 34,500 132,700 Total General Parks $2,892,930 $2,822,306 $3,110,864 $3,207,834 General Fund - Parks and Recreation 66 General Parks Department 2021 Budget Highlights: xBudget request maintains service level with no significant increase to supplies and services ex- penditures xExpenditure budget will be adjusted as needed based on revenue impacted by COVID related restrictions on programs and facility rentals 2021 Capital Considerations: xListed under Parks Capital Construction 2020 Accomplishments: xSuccessfully adjusted operation and manage- ment of parks and open space to meet the chal- lenges presented by COVID related restrictions and public health guidelines Developed and implemented new cleaning and sanitization protocols and procedures Reopened parks to the public following state and local guidelines Responded to significant increase in park use xMaintained connection with Senior Center members through email list development and new electronic newsletter xReduced expenditures to account for re- duced revenue from programs cancelled due to the COVID pandemic 2021 Goals: xReopen Sheridan Park Community Center and Bremerton Senior Center safely to the public following COVID related restrictions and proto- cols xEvaluate and develop recreational programming and access to park facilities in response to com- munity need that meet the changing restrictions and guidelines of the Safe Start COVID Recov- ery Plan xMaintain a safe work environment for depart- ment employees that meets all requirements and guidelines in place xZero 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 2018 2019 2020 2021 FTE positions 18.47 18.69 20.69 20.69 Expenditures Personnel $2,010,366 $2,026,163 $2,555,000 $2,699,400 Supplies, services & taxes 305,758 336,085 350,995 351,752 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Engineering $2,316,124 $2,362,247 $2,905,995 $3,051,152 General Fund - Engineering 68 General Fund Engineering 2021 Budget Highlights: xPursue grants and loans for utility and street projects. xProvide capital project design and construction management services for utilities and streets projects. xProvide administrative and engineering support for utilities and street operations xManage all development inspections and per- mits through the Smartgov permit tracking soft- ware program. xIssue permits for utility services and R-O-W improvements. xReview and approve land use and building per- mits. xInspect all developer installed improvements. xRespond to citizen requests and complaints. xProvide GIS mapping updates to utility and street systems maps. xProvide records management, scanning and ar- chiving services for construction documents. 2021 Capital Considerations: xThere are no capital considerations budgeted for 2021. 2021 Goals: xImplement and follow Covid strategies to ensure worker safety. xContinued permitting support for businesses. xContinue working on development team effi- ciencies and processes. xNegotiate City-wide agreement with DNR for beach mitigation. xFinalize PSIC sewer plan with Mason County. xImprove GIS mapping of utilities with a focus on stormwater and the NPDES permit. xContinue to support the stormwater NPDES permit management. xImprove development engineering online re- sources for customer support. xImprove development inspection scheduling process to include a call in line and inspection list. xComplete update to engineering standards. xContinue signal timing evaluation and update program. xFinalize 5-year sidewalk work plan. xFinalize pavement management plan. xImprove transportation concurrency review pro- cesses for development applications. 2020 Accomplishments: xTransitioned most staff to work from home. xProvided the Kitsap County EOC with staffing support. xExpedited permitting for “streateries” to allow dining establishments to use the ROW. xPermitted and inspected 8 major residential de- velopments totaling more that 800 units. xCompleted engineering workload analysis. xCompleted street light audit and negotiated credit with PSE. xImplemented the Stormwater capital project de- livery within the Engineering Division xAssisted with the Eastside Employment Center Planned Action EIS and Ordinance. xContinued to develop pavement management and sidewalk work plans. xAs of September 2020, responded to over 142 customer service requests for transportation relat- ed issues. xCreated GIS mapping for signals and ITS sys- tems. 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: xPayment to Kitsap County Auditor’s Office for voter registration and election services. xContracts with Kitsap County Emergency Management Services for the delivery of a comprehensive, all-hazards emergency man- agement program. xPayment for participation in professional as- sociations, including the Puget Sound Re- gional Council, Association of Washington Cities and Kitsap Regional Coordinating Council. xLocal 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. xContracts with the Bremerton-Kitsap County Health District for certain public health sup- port and services. xFunding for the enforcement of the “Clean Air Act” through the Puget Sound Clean Air Agency. xPhoto Enforcement contract costs. xCare and custody of prisoner costs. xContributions to ER&R Fund for equipment and vehicle replacements. xCosts of postage on City mailings where not directly covered by fund or Department budgets. xContracts with the Humane Society for ani- mal control services. xTransfers of monies to financially support the following funds: xStreet Fund xContingency Reserve Fund xAffordable Housing Capital Fund xConference Center xStormwater Fund Actual Actual Budget Budget 2018 2019 2020 2021 Expenditures Personnel $0 $0 $0 $199,200 Supplies, services & taxes 3,043,767 3,409,087 3,476,430 3,767,634 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 1,445,974 1,417,179 1,892,100 1,150,800 Total Non-Departmental $4,489,741 $4,826,266 $5,368,530 $5,117,634 General Fund - Non-Departmental 70 Non-Departmental (Cont’d) General Fund Amended Adopted 2020 2021 BUDGET BUDGET Election Services 70,000 70,000 Other Miscellaneous Personnel Cost - Contract Settlements 0 199,200 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 33,000 33,000 Equipment Rental (postage machine)7,800 7,800 Equipment - ER&R Reserve Contribution 520,267 520,267 Interfund Insurance 334,831 500,263 Miscellaneous 10,000 10,000 Point & Pay Online Merchant Fees 0 50,000 Foot Ferry Service (Sundays)7,500 7,500 Intergovernmental Service Association of Washington Cities 31,306 31,369 Puget Sound Regional Council 11,467 11,400 Kitsap Regional Coordinating Council 27,420 27,420 Bremerton Housing Authority (Affordable Housing Program)100,000 100,000 Photo Enforcement Professional Services 432,000 432,000 Electronic Monitoring & Medical 60,000 60,000 Care and Custody of Prisoners 1,308,690 1,308,690 Emergency Services 65,000 78,300 Puget Sound Clean Air Agency 24,155 24,767 Animal Control Contract 218,608 218,608 Wildlife Control 4,000 4,000 Bremerton-Kitsap County Health District 62,496 125,250 Support for Salvation Army Security Services 30,000 30,000 Alcoholism 31,890 31,000 Transfer to Street Fund 1,050,000 742,500 Transfer to Residential Street Fund 28,400 0 Transfer to Contingency Reserve 135,700 129,800 Transfer to Conference Center 275,000 103,500 Transfer to Affordable Housing Fund (Weatherization Program)100,000 100,000 Transfer to Stormwater Fund (Kitsap Lake Project)103,000 75,000 Transfer to Information Technology Fund 200,000 0 Total Non-Departmental Budget $ 5,368,530 $ 5,117,634 BUDGET DETAIL 71 Non-Departmental 2021 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. xA $100,000 transfer-out to the Affordable Hous- ing Fund for weatherization/minor home improve- ments. xFunding of $100,000 is budgeted for a rental as- sistance program through the Bremerton Housing Authority. xContinued support for economic development with KEDA and KADA. xAppropriations for care and custody of prisoners, including incarceration and electronic home moni- toring is budgeted at $1,368,690. xFunding to support Street Operations, $742,500 xA $129,800 transfer-out to the Contingency Re- serve Fund. xGeneral Fund ERR contributions for future vehi- cle and equipment replacements, $500,267. xFunding to support the Kitsap Conference Center, $103,500. xFunding to support Kitsap Lake Project, $75,000. 2021 Capital Considerations: xThere are no capital considerations budgeted in 2021. 2020 Accomplishments: xCare and custody cost, including medical and electronic home monitoring is projected to be at or below budget. xFunding established for Affordable Housing and Weatherization. xProvided additional funding to support City street operations, $200,000 xA transfer-out to the Contingency Reserve Fund for emergency reserves continues, $135,700. xSupported Kitsap Lake Project, $103,000. 2021 Goals: xMaintain 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 2018 2019 2020 2021 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 11,194,478 9,304,461 $9,304,461 $8,414,203 Total Expenditures $11,194,478 $7,795,960 $9,304,461 $8,414,203 Original Budgeted Ending Fund Balance $5,977,589 $7,795,960 $9,012,577 $8,414,203 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 2021 budget includes 12 special revenue funds. Street Fund Comprised of two 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 2018 2019 2020 2021 FTE positions 16.34 16.96 16.96 16.96 Revenues Taxes $1,503,791 $1,590,468 $1,550,000 $1,270,000 Licenses & permits 280,084 269,570 276,000 274,000 Intergovernmental 1,161,559 1,454,903 1,433,583 1,696,923 Charges for services 2,052,995 1,943,380 2,018,206 1,289,545 Fines & forfeits 475,966 524,383 465,500 385,500 Other revenue 3,300,930 1,804,460 3,578,342 2,692,031 Debt proceeds 0 1,551,498 0 0 Total revenue 8,775,325 9,138,662 9,321,631 7,607,999 Expenditures Personnel 1,498,662 1,576,459 1,810,060 1,641,351 Supplies, services & taxes 5,502,638 5,591,609 6,770,122 5,801,316 Capital expenditures 141,957 126,836 226,300 30,000 Debt service 513,307 624,008 565,376 644,876 Transfers 1,307,319 600,080 320,000 250,000 Total expenditures 8,963,883 8,518,991 9,691,858 8,367,543 Revenues over(under) expenditures -188,558 619,672 -370,227 -759,544 Beginning fund balance 5,328,798 5,140,240 5,759,912 5,554,915 Ending fund balance $5,140,240 $5,759,912 $5,389,685 $4,795,371 Fund totals - Expenditures only Street 3,461,177 2,739,903 3,188,552 2,825,254 Contingency Reserve 12,479 0 0 0 Lodging Tax 804,997 826,762 620,000 600,000 Parking System 1,572,642 1,721,186 2,092,615 1,743,479 Comm. Dev. Block Grant 537,104 567,471 749,787 946,995 Abatement 48,565 74,490 258,500 241,100 Police Special Projects 129,791 50,910 199,282 203,868 Public Access Television 376,526 473,467 488,909 494,075 Donations 6,051 13,249 15,000 17,000 Trial Improvement 22,796 9,561 25,000 27,500 One Percent for Arts 17,054 11,889 9,000 9,000 Conference Center 1,974,701 2,030,104 2,045,213 1,259,272 Total Special Revenue Funds $8,963,883 $8,518,991 $9,691,858 $8,367,543 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 2018 2019 2020 2021 FTE positions 10.36 10.98 10.98 10.98 Revenues Taxes $806,149 $881,679 $800,000 $800,000 Licenses & permits 450 450 0 0 Intergovernmental 882,152 874,731 744,200 837,923 Charges for services 150,774 63,812 208,000 115,000 Fines & forfeits 0 0 0 0 Other revenue 912,678 42,403 1,064,000 756,500 Debt proceeds 0 995,648 0 0 Total revenue 2,752,203 2,858,723 2,816,200 2,509,423 Expenditures Personnel 1,076,063 1,107,522 1,262,060 1,077,951 Supplies, services & taxes 1,601,387 1,593,970 1,915,192 1,747,303 Capital expenditures 0 38,411 11,300 0 Debt service 0 0 0 0 Transfers & Other 783,727 0 0 0 Total expenditures 3,461,177 2,739,903 3,188,552 2,825,254 Revenues over(under) expenditures -708,974 118,820 -372,352 -315,831 Beginning fund balance 1,485,275 776,301 895,121 791,557 Ending fund balance $776,301 $895,121 $522,769 $475,726 Street Fund 78 Street Fund 2021 Budget Highlights: The Street Fund includes all non-capital Street budget for Arterial Streets, including major maintenance. xSafety improvements including miscellaneous guard rail repair. xEmphasis on grading alleys for drainage and pot- holes. xContinue Street and Sign GIS update. xAnnual street marking (paint) program with Kitsap County. xReplace street signs. xGeneral Operations and Maintenance. xStorm and Emergency Response. x$425K for power for street lights; however, a significant credit will be received from PSE from audit. 2021 Capital Considerations: xThere are no Capital items budgeted in Streets. xSee Residential Streets and Transportation Capi- tal Fund. 2020 Accomplishments: xNo Lost Time Accidents. xAdjusted operations for COVID restrictions and implemented safety protocols in order to keep working. xGeneral Operations and Maintenance. xStreet striping city-wide. xContinued sidewalk program with Engineering. xInstalled six Speed Feedback Signs. xInstalled Parklets for outside dining. xInstalled two All-Way Stops at Lebo/Sheridan & E. 11th/Trenton. xUpdated sign layer in GIS system. xCompleted final phase of Gateway Landscaping. xCompleted approx .7 mile of paving (total- Residential and Arterial). xSupported BPD response for Protests & en- campment cleanup. xReconstructed two miles of road shoulder on Lake Flora Rd. xStorm and Emergency response. 2021 Goals: xZero lost time accidents. xUse data from the pavement and sidewalk condi- tion assessments to identify and correct issues. xFinalize the 5-year pavement management plan with Engineering. xContinue street marking and channelization em- phasis, focusing on application of thermoplastic material at intersections and replacement of raised pavement markings along arterial street segments. xComplete all General Operations and Preventa- tive Maintenance. xContinue to support BPD, Code Enforcement and Parks on encampment abatement. xContinue focus on GIS updates to leverage asset management. 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 2021, the target amount has increased to $1,658,879. In addi- tion, all proceeds from all General Fund real property shall be deposited into this fund. Actual Actual Budget Budget 2018 2019 2020 2021 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 286,212 33,197 153,700 144,800 Debt proceeds 0 28,975 0 0 Total revenue 286,212 62,172 153,700 144,800 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 12,479 0 0 0 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 12,479 0 0 0 Revenues over(under) expenditures 273,733 62,172 153,700 144,800 Beginning fund balance 1,024,536 1,298,269 1,360,441 1,514,141 Ending fund balance $1,298,269 $1,360,441 $1,514,141 $1,658,941 Contingency Reserve Fund 80 Contingency Reserve 2021 Budget Highlights: xThere are no expenditures budgeted in 2021. xThe budget includes a $129,800 transfer-in from the General Fund to maintain the minimum re- serve fund balance. 2021 Capital Considerations: xThere are no capital considerations budgeted in 2021. 2020 Accomplishments: xExceeded reserve requirements of 37.5 cents per thousand dollars of assessed valuation of property within the City. For 2020 the minimum reserve bal- ance is $1,501,898. 2021 Goals: xContinue to maintain or exceed the minimum re- serve balance of $1,658,879. 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 2018 2019 2020 2021 Revenues Taxes $697,642 $708,789 $750,000 $470,000 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 7,485 9,460 6,000 4,000 Debt proceeds 0 0 0 0 Total revenue 705,127 718,249 756,000 474,000 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 459,997 476,762 370,000 350,000 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 345,000 350,000 250,000 250,000 Total expenditures 804,997 826,762 620,000 600,000 Revenues over(under) expenditures -99,870 -108,512 136,000 -126,000 Beginning fund balance 574,529 474,659 366,147 231,147 Ending fund balance $474,659 $366,147 $502,147 $105,147 Lodging Tax Fund 82 Lodging Tax Fund 2021 Capital Considerations: x There are no capital considerations budgeted 2020 Accomplishments: xBased on direction from City Council, continue implemented new criteria for the FY2021 appli- cation; and added an outreach meeting for poten- tial applicants to address concerns and answer questions about the new criteria. 2021 Goals: xContinue to improve the application and overall “Request for Proposals” process. xContinue to evaluate rating criteria and required application related materials. xReview rate of return based on recipient data. 2021 Budget Highlights: xContinue dedicated funding: xKitsap Conference Center - $250,000 xAdmiral Theatre - $150,000. xThe budget includes $200,000 in set-a-side fund- ing for future Lodging Tax Committee alloca- tions. 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 2018 2019 2020 2021 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 441,925 440,659 425,500 355,500 Other revenue 1,436,653 1,575,349 1,598,600 1,294,831 Debt proceeds 0 0 0 0 Total revenue 1,878,578 2,016,008 2,024,100 1,650,331 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 887,835 1,018,035 1,379,407 1,130,771 Capital expenditures 0 7,643 110,000 0 Debt service 513,307 524,008 533,208 612,708 Transfers 171,500 171,500 70,000 0 Total expenditures 1,572,642 1,721,186 2,092,615 1,743,479 Revenues over(under) expenditures 305,936 294,822 -68,515 -93,148 Beginning fund balance 530,073 836,009 1,130,831 932,965 Ending fund balance $836,009 $1,130,831 $1,062,316 $839,817 Parking System Fund 84 Parking System 2021 Budget Highlights: xUpdated Security Cameras in Parking Garages. xUpdated Lot Lighting. xContinued support of Bike Rack Installations. xContinued support of Parking Signage updates. 2021 Capital Considerations: xThe Parking Fund does not have capital funds budgeted for 2021. 2020Accomplishments: xUtilization of Mobile LPR technology and online permit portal to provide increased en- forcement and improved residential parking re- sponses. xUpdate to waitlist policies and parking rates. xSupport of the Puget Sound Naval Shipyard op- erations during the COVID-19 Pandemic re- sponse. xInstallation of updated parking signage across the City. 2021 Goals: xImprove City infrastructure allowing for a safe and efficient parking and transit environment. xIncrease large data collection and reporting al- lowing transit stakeholders to make data based decisions. xImprove the communication of parking options and availability to the public. 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 2018 2019 2020 2021 FTE positions 1.00 1.00 1.00 1.00 Revenues Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 257,366 450,283 668,383 841,000 Charges for services 49,100 54,359 45,900 25,500 Fines & forfeits 0 0 0 0 Other revenue 69,461 6,384 87,000 80,500 Debt proceeds 0 67,876 0 0 Total revenue 375,927 578,902 801,283 947,000 Expenditures Personnel 138,706 144,579 149,800 153,200 Supplies, services & taxes 391,306 344,312 599,987 793,795 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 7,092 78,580 0 0 Total expenditures 537,104 567,471 749,787 946,995 Revenues over(under) expenditures -161,177 11,431 51,496 5 Beginning fund balance 203,284 42,107 53,538 371,050 Ending fund balance $42,107 $53,538 $105,034 $371,055 Community Development Block Grant Fund 86 Community Development Block Grant Fund 2020 Accomplishments: xCity Block Grant continues to work in close part- nership with Kitsap County Block Grant Program. xAfter close collaboration with Kitsap County Block grant program the City adopted the new 5- year Consolidated Plan. xWorked with BHA for CARES act funded rental assistance. xBlock Grant funded the following projects which serve the community’s low income population: xJob Training for Homeless Youth. xADA Accessibility Upgrades to Evergreen Rotary Park. xBE$T Program, a microenterprise assis- tance program for low income entrepre- neurs. xWeatherization and Minor Home Repair. xImprovements to YWCA domestic violence shelter. xSidewalk and curb ramp improvements to increase mobility in the target area. 2021 Capital Considerations: xThe CDBG Project Review Committee has put forward a recommendation for Council to fund the following capital projects in 2021: xYWCA Emergency Shelter Improvements. xADA upgrades to City Parks. xWeatherization and Minor Home Repair. 2021 Goals: xEnsure that all CDBG funded projects meet all the Federal HUD standards and that the City meets all timeliness requirements for our grant funding. 2021 Budget Highlights: x2021 estimated funding is $866,000. xOne 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. xFor 2021, the General Fund will provide a match of $75,000 to help cover administrative costs. 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 2018 2019 2020 2021 Revenues Taxes $0$0 $0$0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 10,456 43,815 0 0 Fines & forfeits 13,779 72,489 25,000 25,000 Other revenue 9,298 7,957 500 500 Debt proceeds 0 0 0 0 Total revenue 33,533 124,260 25,500 25,500 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 48,565 74,490 258,500 241,100 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 48,565 74,490 258,500 241,100 Revenues over(under) expenditures -15,032 49,771 -233,000 -215,600 Beginning fund balance 299,310 284,278 334,049 293,819 Ending fund balance $284,278 $334,049 $101,049 $78,219 Abatement Revolving Fund 88 Abatement Revolving 2021 Goals: xContinue to support neighborhood cleanup efforts especially through proactive enforcement. xContinued implementation of the Vacant and Abandoned Property Ordinance and the Rental Property Registration program. xContinued abatement of public nuisances and dan- gerous properties. 2021 Budget Highlights: xEfficiently facilitate the resolution of land use complaints. xEvaluate public nuisance and dangerous proper- ties for abatement action. xProperty clean-up and abatement of nuisance properties. 2021 Capital Considerations: xThere are no capital considerations budgeted in 2021. 2020 Accomplishments: xResponded to neighborhood complaints and proac- tively addressed issues in neighborhoods. xImproved correspondence with our citizens to help communicate violations more clearly. xIntegrated the Code Enforcement team more close- ly with the Building staff to ensure that they had support for life safety issues. 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 2018 2019 2020 2021 Revenues Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 108,222 0 0 Charges for services 00 00 Fines & forfeits 20,262 11,236 15,000 5,000 Other revenue 14,055 28,014 3,500 3,500 Debt proceeds 0 0 0 0 Total revenue 34,317 147,473 18,500 8,500 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 82,834 50,910 199,282 203,868 Capital expenditures 46,957 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 129,791 50,910 199,282 203,868 Revenues over(under) expenditures -95,474 96,563 -180,782 -195,368 Beginning fund balance 424,236 328,762 425,325 357,590 Ending fund balance $328,762 $425,325 $244,543 $162,222 Police Special Projects Fund 90 Police Special Projects 2021 Budget Highlights: xThe 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. x$203,868 is budgeted to support this program. xThe capital budget includes $80,000 in funding for the optional replacement of undercover ve- hicles and or narcotics K-9 vehicles. 2021 Capital Considerations: xThere are no capital considerations budgeted in 2021. 2020Accomplishments: xFunded undercover programs and drug seizure operations. 2021 Goals: xContinue to operate undercover programs and drug operations with existing program revenue sources.. The goal of which is to improve all neighborhoods within the city and provide for safer streets. xAssist State and Local agencies in continued efforts to stop all forms of human trafficking. 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 2018 2019 2020 2021 FTE positions 4.98 4.98 4.98 4.98 Revenues Taxes $0 $0 $0 $0 Licenses & permits 279,634 269,120 276,000 274,000 Intergovernmental 0 0 0 0 Charges for services 119,426 125,153 125,765 125,607 Fines & forfeits 0 0 0 0 Other revenue 67,110 72,687 43,200 47,000 Debt proceeds 0 0 0 0 Total revenue 466,170 466,959 444,965 446,607 Expenditures Personnel 283,893 324,357 398,200 410,200 Supplies, services & taxes 92,633 68,328 60,709 53,875 Capital expenditures 0 80,781 30,000 30,000 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 376,526 473,467 488,909 494,075 Revenues over(under) expenditures 89,644 -6,507 -43,944 -47,468 Beginning fund balance 596,859 686,503 679,996 694,352 Ending fund balance $686,503 $679,996 $636,052 $646,884 Bremerton Kitsap Access Television 92 Bremerton Kitsap Access Television 2021 Budget Highlights: xThe remainder of the 2021 budget is consistent with the 2020 budget. 2020 Accomplishments: xUpdated BKAT Lobby to accommodate social distancing. xBuilt a pod-casting studio. xAdjusted to COVID by responding to community requests for more LIVE Streaming of government meetings. xCollaborated with community to co-produce pro- gramming. (Bremerton Symphony, League of Women Voters, Health 3, Kitsap Musicians Group) 2021 Goals: xIncrease public participation in BKAT. xRevise the BKAT Policy Handbook. xIncrease production of LIVE community events. 2021 Capital Considerations: xReplace public equipment. (Microphones, Camer- as, Tripods, Lighting) xPortable Production Equipment for Public Events 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 2018 2019 2020 2021 Revenues Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 165 588 0 0 Fines & forfeits 0 0 0 0 Other revenue 24,845 15,914 6,100 2,100 Debt proceeds 0 0 0 0 Total revenue 25,010 16,502 6,100 2,100 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 6,051 13,249 15,000 17,000 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 6,051 13,249 15,000 17,000 Revenues over(under) expenditures 18,959 3,253 -8,900 -14,900 Beginning fund balance 67,267 86,226 89,479 84,633 Ending fund balance $86,226 $89,479 $80,579 $69,733 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 2018 2019 2020 2021 Revenues Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 22,041 21,666 21,000 18,000 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 1,212 2,169 500 600 Debt proceeds 0 0 0 0 Total revenue 23,253 23,835 21,500 18,600 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 22,796 9,561 25,000 27,500 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 22,796 9,561 25,000 27,500 Revenues over(under) expenditures 457 14,274 -3,500 -8,900 Beginning fund balance 72,475 72,932 87,206 83,806 Ending fund balance $72,932 $87,206 $83,706 $74,906 Trial Improvement Fund 95 Trial Improvement 2021 Budget Highlights: xThe budget presented for 2021 is status quo. xThis fund will continue to pay for the yearly maintenance fees for the oCourt system as well as any related technology and equipment. 2021 Capital Considerations: xNo capital considerations planned for 2021. 2020 Accomplishments: xWe were able to purchase scanners and Laserfiche licenses for use in the courtroom. xUse of the oCourt system has assisted greatly in the transition to remote hearings during the Pandemic. 2021 Goals: xThe court still anticipates working with oCourt to purchase and implement the CollectR Pro- gram. This will automate certain payments. xWork with oCourt as they create a public portal for use in self scheduling infraction hearings. 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 2018 2019 2020 2021 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 Other revenue 7,606 648 11,242 1,700 Debt proceeds 0 0 0 0 Total revenue 7,606 648 11,242 1,700 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 17,054 11,889 9,000 9,000 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 17,054 11,889 9,000 9,000 Revenues over(under) expenditures -9,448 -11,240 2,242 -7,300 Beginning fund balance 38,711 29,263 18,023 19,557 Ending fund balance $29,263 $18,023 $20,265 $12,257 One Percent For Arts Fund 97 One Percent For Arts 2021 Capital Considerations: xNo Capital Considerations 2021 Budget Highlights: xSolicit, select and provide art awards for addition- al Utility Cabinet Wraps. xContinued maintenance of current public art. Add 3-5 panels to the Washington Avenue Out- door Gallery Wall project. xProvide support to Wayzgoose and other commu- nity art organizations and event. xAssist with Quincy Square art selection. 2020 Accomplishments: xCompleted art selection and award for two addi- tional Utility Cabinet Wraps. xProvided three artist awards for Washington Ave- nue Outdoor Gallery Wall. xAdded three additional art panels to the Washing- ton Avenue Outdoor Gallery Wall. 2021 Goals: xSolicit sponsorships and select art for additional Utility Cabinet Wraps. xInstall additional art panels on the Washington Avenue Outdoor Gallery Wall. xContinued development of marketing and infor- mational materials. xAssist with the Quincy Square project. xPromote and support Bremerton becoming a “Creative Hub” through the Washington Arts Commission. 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 2018 2019 2020 2021 Revenues Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 1,723,074 1,655,654 1,638,541 1,023,438 Fines & forfeits 0 0 0 0 Other revenue 464,315 10,277 604,000 356,000 Debt proceeds 0 459,000 0 0 Total revenue 2,187,389 2,124,931 2,242,541 1,379,438 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 1,879,701 1,930,104 1,938,045 1,227,104 Capital expenditures 95,000 75,000 0 Debt service 0 100,000 32,168 32,168 Transfers 0 0 0 0 Total expenditures 1,974,701 2,030,104 2,045,213 1,259,272 Revenues over(under) expenditures 212,688 94,827 197,328 120,166 Beginning fund balance 12,243 224,931 319,758 180,298 Ending fund balance $224,931 $319,758 $517,086 $300,464 Conference Center & Plaza Fund 99 Conference Center 2013 Budget Highlights: 2021 Capital Considerations: xNo Capital Considerations 2020 Accomplishments: xDespite the sizeable impact COVID-19 has had on business operations at the conference center. A persistent marketplace interest at Bremerton Harborside Conference Center continues. xThe Conference Center was able to pivot quick- ly during the changing environment due to COVID-19. Staffing shared resources were uti- lized between the Conference Center and Gold Mountain Golf Club when and where it was most effective. 2021 Goals: xContinue to market the Kitsap Conference Cen- ter and book future events. xProactively staff facility in an uncertain environ- ment.. 2021 Budget Highlights: xQuarter 1 and 2 revenue projections remain near null due to the continued pandemic. Quarter 3 and 4 is positioned to show moderate increases in anticipation of more flexible operating capac- ities. 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 $82,262,765. 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, 2020. General Obligation Debt: Voted general obligation bonds outstanding 8,430,000 Non-voted general obligation bonds outstanding (councilmanic)20,720,000 General obligation debt balance $29,150,000 Revenue Bonds and Loans: Revenue bonds 13,425,001 Loans 8,540,551 Capital leases - Revenue bonds and loans balance $21,965,552 Total Direct Debt Outstanding $51,115,552 City of Bremerton Direct Debt Obligations (As of September 30, 2020) 102 Revenue bonds may be issued to finance pro- jects for any City enterprise that is self- supporting. These bonds may finance water, wastewater, stormwater utilities, and golf courses. Payment for debt service on revenue bonds comes from user fees and rates generat- ed by the utility for which the capital facility is being built. Debt Service Funds Overview 2020 Valuation for Collection Year 2021 4,423,677,729$ General purposes: a. Non-Voted indebtedness limit (1.5% of assessed valuation)66,355,166$ Less: Non-voted bonds outstanding (20,720,000) Less: Contracts payable - Plus: Assets available for debt service - Remaining capacity for general purpose (non-voted)45,635,166$ b. Voted indebtedness limit (2.5 % of assessed valuation)110,591,943$ Less: Voted bonds outstanding (8,430,000) Less: Non-voted bonds outstanding (20,720,000) Plus: Assets available for debt service 820,822 Remaining capacity for general purposes (Voted)82,262,765$ Utility purposes (2.5% of assessed valuation)110,591,943$ Limit Less: Bonds outstanding (13,425,001) Remaining capacity for utility purposes 97,166,942$ Parks and open spaces and economic development purposes (2.5% of assessed valuation)110,591,943 Limit Less: Bonds outstanding (29,150,000) Remaining capacity for parks and open space purposes 81,441,943$ City of Bremerton Statutory Debt Limit Calculations (As of September 30, 2020) 103 Actual Actual Budget Budget 2018 2019 2020 2021 Revenue Taxes $1,362,647 $1,277,134 $1,780,000 $1,780,000 Licenses & permits 0 0 0 0 Intergovernmental 29,911 23,459 3,000 3,000 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 508,365 16,707 482,100 480,350 Debt Proceeds 0 662,991 0 0 Total Revenue 1,900,923 1,980,291 2,265,100 2,263,350 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 0 0 Debt service 1,895,454 1,850,945 2,112,320 2,218,595 Transfers & Other 0 42,510 0 0 Total Expenditures 1,895,454 1,893,455 2,112,320 2,218,595 Revenue over(under) expenditures 5,469 86,836 152,780 44,755 Beginning fund balance 231,155 236,624 323,460 552,597 Ending fund balance $236,624 $323,460 $476,240 $597,352 Fund totals - Expenditures only 2010 UTGO 1,060,591 1,057,892 853,438 856,088 Government Center LTGO 334,363 335,863 330,838 331,113 2015 Public Safety Bond Fund 500,500 499,700 502,700 500,550 2019 Refunding LTGO 0 0 425,344 530,844 Total Debt Service Funds $1,895,454 $1,893,455 $2,112,320 $2,218,595 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 2018 2019 2020 2021 Revenue Taxes $861,605 $779,024 $900,000 $900,000 Licenses & permits 0 0 0 0 Intergovernmental 29,911 23,459 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 177,661 8,997 1,000 1,000 Debt Proceeds 0 171,500 0 0 Total Revenue 1,069,177 982,980 901,000 901,000 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 0 0 Debt service 1,060,591 1,015,382 853,438 856,088 Transfers & Other 0 42,510 0 0 Total Expenditures 1,060,591 1,057,892 853,438 856,088 Revenue over(under) expenditures 8,586 -74,912 47,562 44,912 Beginning fund balance 94,938 103,524 28,612 153,531 Ending fund balance $103,524 $28,612 $76,174 $198,443 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 2018 2019 2020 2021 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 327,640 3,235 332,100 331,000 Debt Proceeds 0 340,000 0 0 Total Revenue 327,640 343,235 332,100 331,000 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 0 0 Debt service 334,363 335,863 330,838 331,113 Transfers & Other 0 0 0 0 Total Expenditures 334,363 335,863 330,838 331,113 Revenue over(under) expenditures -6,723 7,372 1,262 -113 Beginning fund balance 84,107 77,384 84,756 85,419 Ending fund balance $77,384 $84,756 $86,018 $85,306 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 2018 2019 2020 2021 Revenue Taxes $501,042 $479,191 $550,000 $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 3,064 4,475 1,000 750 Debt Proceeds 0 0 0 0 Total Revenue 504,106 483,666 551,000 550,750 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 0 0 Debt service 500,500 499,700 502,700 500,550 Transfers 0 0 0 0 Total Expenditures 500,500 499,700 502,700 500,550 Revenue over(under) expenditures 3,606 -16,034 48,300 50,200 Beginning fund balance 52,110 55,716 39,682 87,981 Ending fund balance $55,716 $39,682 $87,982 $138,181 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 2018 2019 2020 2021 Revenue Taxes $0 $18,919 $330,000 $330,000 Licenses & permits 0 0 0 0 Intergovernmental 0 0 3,000 3,000 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 0 0 148,000 147,600 Debt Proceeds 0 151,491 0 0 Total Revenue 0 170,410 481,000 480,600 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 0 0 Debt service 0 0 425,344 530,844 Transfers & Other 0 0 0 0 Total Expenditures 0 0 425,344 530,844 Revenue over(under) expenditures 0 170,410 55,656 -50,244 Beginning fund balance 0 0 170,410 225,666 Ending fund balance $0 $170,410 $226,066 $175,422 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 2018 2019 2020 2021 Revenue Taxes $3,381,178 $3,382,166 $3,144,258 $3,232,602 Licenses & permits 0 125,000 125,000 125,000 Intergovernmental 3,166,291 993,432 7,320,404 9,594,372 Charges for services 0 13,508 0 0 Fines & forfeits 0 0 0 0 Other revenue 1,990,859 383,289 1,931,200 1,738,694 Debt proceeds 0 1,055,440 0 0 Total revenue 8,538,328 5,952,835 12,520,862 14,690,668 Expenditures Personnel 133,535 336,437 299,283 238,200 Supplies, services & taxes 547,707 1,060,526 2,042,821 2,426,391 Capital expenditures 5,706,440 1,882,358 9,929,660 11,712,698 Debt service 0 0 0 0 Transfers 1,537,891 1,800,756 2,302,842 2,127,544 Total expenditures 7,925,573 5,080,077 14,574,606 16,504,833 Revenues over(under) expenditures 612,755 872,758 -2,053,744 -1,814,165 Beginning fund balance 5,522,146 6,134,901 7,007,659 6,853,631 Ending Fund Balance $6,134,901 $7,007,659 $4,953,915 $5,039,466 Fund Totals - Expenditures only General Government Capital 1,537,891 1,800,756 2,292,300 2,126,544 Park Facilities Construction 1,374,236 146,302 1,505,000 1,304,150 Residential Street & Sidewalk Fund 719,705 720,458 1,642,621 1,438,428 Transportation Projects Fund 3,003,160 2,191,832 8,049,376 10,743,548 Fire Public Safety Capital 1,290,581 120,729 985,309 792,163 Affordable Housing Capital 0 100,000 100,000 100,000 Total Capital Projects Funds $7,925,573 $5,080,077 $14,574,606 $16,504,833 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 2018 2019 2020 2021 Revenue Taxes $2,144,954 $1,944,476 $1,700,000 $1,650,000 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 41,304 92,731 40,000 40,000 Debt proceeds 0 0 0 0 Total revenue 2,186,258 2,037,207 1,740,000 1,690,000 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 1,537,891 1,800,756 2,292,300 2,126,544 Total Expenditures 1,537,891 1,800,756 2,292,300 2,126,544 Revenues over(under) expenditures 648,367 236,451 -552,300 -436,544 Beginning fund balance 2,091,512 2,739,879 2,976,330 2,666,968 Ending fund balance $2,739,879 $2,976,330 $2,424,030 $2,230,424 General Government Capital Improvement 111 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x General Government Capital Improvement 2020 Budget Highlights: xXx xXx xXx xxx 2021 Capital Considerations: xThere are no capital considerations directly budgeted in this fund in 2021. 2020 Accomplishments: xFunded debt service payments in the amount of $405,000. xMajor maintenance, capital funding and funding for grant matches are estimated at $1,604,362. 2021 Goals: xBuild fund balance for future capital projects and grant matches. 2021 Budget Highlights: xTransfers for debt service payments associated with prior capital improvement projects include: xGovernment Center LTGO—$330,000 x2019 Refunding LTGO—$75,000 xTransfers to support statutorily allowed capital and major maintenance include: xGeneral Fund—$541,000 xResidential Street Fund—$100,000 xTransportation Capital Projects Fund— $1,080,544 112 2020Budget2020Projection2021Budget2022Projection2023Projection2024Projection2025Projection2026ProjectionREVENUEREET1,700,000$ 1,650,000$ 1,650,000$ 1,650,000$ 1,650,000$ 1,600,000$ 1,500,000$ 1,500,000$ Investment Earnings/Other40,000 50,000 40,000 30,000 20,000 10,000 10,000 10,000 Total Revenue1,740,000$ 1,700,000$ 1,690,000$ 1,680,000$ 1,670,000$ 1,610,000$ 1,510,000$ 1,510,000$ EXPENDITURESDebt Service405,000$ 405,000$ 405,000$ 405,000$ 405,000$ 405,000$ 405,000$ 415,000$ General Facilities300,000 130,000 541,000 377,000 49,000 74,000 82,000 -Parks145,803 259,692 -300,000 300,000 300,000 300,000 300,000 Other Funds175,000 100,000 100,000 175,000 175,000 175,000 75,000 -Transportation Capital Projects 1,266,497 1,114,670 1,080,544 1,155,025 1,260,458 1,186,495 550,000 -Total Expenditure2,292,300$ 2,009,362$ 2,126,544$ 2,412,025$ 2,189,458$ 2,140,495$ 1,412,000$ 715,000$ Revenue over(under) exp.(552,300) (309,362) (436,544) (732,025) (519,458) (530,495) 98,000 795,000 Beginning Fund Balance 2,976,330 2,976,330 2,666,968 2,230,424 1,498,399 978,941 448,446 546,446 Ending Fund Balance2,424,030$ 2,666,968$ 2,230,424$ 1,498,399$ 978,941$ 448,446$ 546,446$ 1,341,446$ GENERAL GOVERNMENT CAPITAL IMPROVEMENT FUND - (REET)SIX YEAR FORECAST113 Project2020Budget2020 Projected2021Budget2022Projection2023Projection2024Projection2025Projection2026ProjectionDebt ServiceFund 203 - 2010 LTGO -$ 75,000$ -$ -$ -$ -$ -$ -$ Fund 205 - Government Center LTGO330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000 Fund 207 - 2019 Refunding LTGO75,000 75,000 75,000 75,000 75,000 75,000 75,000405,000$ 405,000$ 405,000$ 405,000$ 405,000$ 405,000$ 405,000$ 405,000$ General FacilitiesFire Station Capital Improvements15,000$ 5,000$ 30,000$ 79,000$ 10,000$ 17,000$ 38,000$ 23,000$ Court Security Improvements65,000 35,000 10,000 25,000 10,000 - 25,000 10,000 Norm Dicks Government Center Security and Office Remodel25,000 25,000 18,000 12,000 2,000 2,000 22,000 2,000 Library Basement Remodel & HVAC Replacement125,000 25,000 420,000 15,000 - - - - Naval Museum Capital Replacements30,000 - 13,000 108,000 - 5,000 8,000 5,000 Police Capital Improvements40,000 40,000 50,000 138,000 17,000 40,000 20,000 32,000 Boardwalk Major Maintenance- - -- 10,000 10,000 10,000 10,000300,000$ 130,000$ 541,000$ 377,000$ 49,000$ 74,000$ 123,000$ 82,000$ ParksWarren Avenue Playfield - Grant Match145,803$ 145,803$ -$ -$ -$ -$ -$ -$ Kitsap Lake Park - Grant Match-113,889 ------Future Parks Capital Project & Grant Match--300,000 300,000 300,000 300,000 300,000 145,803$ 259,692$ -$ 300,000$ 300,000$ 300,000$ 300,000$ 300,000$ Other FundsConference Center75,000$ -$ -$ 75,000$ 75,000$ 75,000$ 75,000$ 75,000$ Residential Street Fund100,000 100,000 100,000 100,000 100,000 100,000 100,000 175,000$ 100,000$ 100,000$ 175,000$ 175,000$ 175,000$ 175,000$ 75,000$ 114 Project2020Budget2020 Projected2021Budget2022Projection2023Projection2024Projection2025Projection2026ProjectionTransportation Capital Projects FundADA Sidewalk Improvements (new curb ramps & remove obstructions) 202,000$ 150,000$ -$ -$ 300,000$ 300,000$ 300,000$ 300,000$ Belfair Valley Road Subgrade Repair & Overlay--150,000 150,000 200,000 ---Gateway Landscaping39,667 39,667 ------Streets Electrical Cabinet Replacement Program35,000 -------Signal System Upgrades/Flashing Yellow Lights100,000 100,000 100,000 -100,000 100,000 100,000 100,000 Sidewalk Reconstruction with PSE Power Pole Relocation --------Signage and Pavement Marking Maintenance--150,000 -150,000 150,000 150,000 150,000 Kitsap Lake SRTS (ROW) $100K ROW $200K Overlay271,486 127,393 100,000 ------PROJECTS - FUNDING SECURED-STP Preservation - 6th (Phase 1)133,365 355,365 ------STP Reconstruction - 11th/Washington143,010 143,010 132,062 455,375 ----STP Preservation - 6th/Naval to Pacific (Phase 2)135,876 39,166 135,876 -----HSIP - Spot Implementation, Kitsap Way Bike Lanes86,600 40,576 44,428 -----TIB - Perry Avenue/E. 11th91,032 91,032 252,178 -----Bike/Ped - Naval Ave 1st St. - 15th St. Pedestrian and Bike Enhancements 28,461 28,461 ------PROJECTS - FUTURE FUNDING CYCLE-11TH Street/Callow Avenue Intersection Improvements8,000 8,000 80,000 -STP Preservation - 6th/Naval to Warren (Phase 3)---- 78,475 254,475 --Burwell Street Adaptive Signals--- 33,650 33,650 382,020 --Quincy Square---500,000 ----Systematic Pedestrian Treatment Bundle-- 8,000 8,000 78,333 ---SR 303 Warren Ave Bridge Pedestrian Improvements----240,000 ---1,266,497$ 1,114,670$ 1,080,544$ 1,155,025$ 1,260,458$ 1,186,495$ 550,000$ 550,000$ Total2,292,300$ 2,009,362$ 2,126,544$ 2,412,025$ 2,189,458$ 2,140,495$ 1,553,000$ 1,412,000$ 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 2018 2019 2020 2021 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 675,000 123,222 1,051,880 1,014,400 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 824,061 31,564 209,303 258,150 Debt proceeds 0 20,745 0 0 Total revenue 1,499,061 175,531 1,261,183 1,272,550 Expenditures Personnel 38,841 29,458 0 0 Supplies, services & taxes 6 16,578 0 0 Capital expenditures 1,335,389 100,266 1,505,000 1,304,150 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 1,374,236 146,302 1,505,000 1,304,150 Revenues over(under) expenditures 124,825 29,230 -243,817 -31,600 Beginning fund balance 98,923 223,748 252,978 132,711 Ending fund balance $223,748 $252,978 $9,161 $101,111 Park Facilities Construction 116 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x Park Facilities Construction 2021 Budget Highlights: xKitsap Lake Park Improvement Project funded through approximately $1M in grants. xCompletion of Warren Ave Playfield. xIvy Green Cemetery Improvements. xCDBG Project—Accessibility Upgrades. 2021 Capital Considerations: xReview of Capital projects identified in the Parks, Recreation and Open Space Plan. xContinue to explore grant and matching funds sources for capital projects. 2020 Accomplishments: xWarren Avenue Playfield Renovation Project Completed A/E and Permitting. Awarded construction bid and contract. Community fundraising. Under construction. xKitsap Lake Park Renovation Project Grant agreements approved ($994k) Selection and award of A/E consultant contract Awarded Bremerton Parks Foundation grant ($10k) xHaddon Park Renovation Project Public outreach Developed Park Master Plan Applied for two state grants ($850k) xCompleted Evergreen Rotary Park Accessibility Improvements funded by CDBG ($40k). xAwarded $25k grant for Ivy Green Cemetery Im- provements funded by a Historic Cemetery Preservation Capital Grant. xApplied for CDBG funding to improve accessibil- ity to Kitsap Lake Park, Lions Park, Pendergast Regional Park and Sheridan Park CC. 2021 Goals: xCompletion and Grand Opening of Warren Ave- nue Playfield Renovation Project. xCompletion of Ivy Green Cemetery Improve- ments. xKitsap Lake Park Project: Complete A/E and Permitting Award Construction Bid and Contract Begin Construction xHaddon Park Renovation Project (if funded) Complete A/E and Permitting Construction to begin 2022 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 2018 2019 2020 2021 FTE positions 2.00 4.00 4.00 4.00 Revenue Taxes $580,020 $1,046,096 $1,022,129 $1,091,301 Licenses & permits 0 125,000 125,000 125,000 Intergovernmental 0 0 0 10,000 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 799,294 38,675 148,400 115,000 Debt proceeds 0 146,868 0 0 Total revenue 1,379,314 1,356,640 1,295,529 1,341,301 Expenditures Personnel 78,913 289,408 290,483 238,200 Supplies, services & taxes 317,325 153,574 905,853 824,228 Capital expenditures 323,467 277,477 446,285 376,000 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Expenditures 719,705 720,458 1,642,621 1,438,428 Revenues over(under) expenditures 659,609 636,181 -347,092 -97,127 Beginning fund balance 482,497 1,142,106 1,778,287 2,323,199 Ending fund balance $1,142,106 $1,778,287 $1,431,195 $2,226,072 Residential Street and Sidewalk Fund 118 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x Residential Street and Sidewalk Fund 2021 Budget Highlights: The Residential Street/SW Fund includes budget for all Capital and non-Capital work for Residen- tial Streets. xOverlay approximately 5-blocks of residential streets. xConstruct approximately one-half mile of side- walks. xReconstruct 40 ADA ramps. x$500K Chip seal construction project. xContinue trip hazard elimination program (slab jack). xMiscellaneous safety improvements. 2021 Capital Considerations: xProgram emphasis is on maintenance and re- pair. x$376,000 is allocated to capital construction; which includes $100K allocated for street con- struction, $216K for sidewalks and ADA ramps, and $60K for safety improvements. x$56K in 2020 revenue from CDBG for side- walk improvements at Evergreen Park. 2020 Accomplishments: xNo lost time accidents. xAdjusted operations for COVID restrictions and implemented safety protocols in order to keep working. xPaved Oyster Bay Shoulder. xPaved Forest Drive. xPaved East 31st and Jacobsen. xPaved section of Almira. xConstructed 3000sf asphalt patch and 82lf of C&G at Evergreen Park. xConstructed 12 curb ramps as of September 30th.. xConstructed approximately 2,500 LF of side- walk infill and repair as of September 30th. xReduced trip hazards through Slabjack contract. 2021 Goals: xZero lost time accidents. xUsing data from the pavement and sidewalk con- dition assessments to identify and correct issues. Finalize development of the five year residential paving and preservation program. xEmphasize implementation of ADA improve- ments and complete street improvements citywide. xOverlay 5 City blocks of streets. xConstruct 40 ADA ramps. xReconstruct one-half mile of sidewalks. 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 2018 2019 2020 2021 Revenue Taxes $656,204 $391,595 $422,129 $491,301 Licenses & permits 0 0 0 0 Intergovernmental 2,491,291 870,210 6,268,524 8,569,972 Charges for services 0 13,508 0 0 Fines & forfeits 0 0 0 0 Other revenue 292,817 194,355 1,433,497 1,225,544 Debt proceeds 0 786,723 0 0 Total revenue 3,440,312 2,256,391 8,124,150 10,286,817 Expenditures Personnel 15,781 17,571 8,800 0 Supplies, services & taxes 125,335 744,560 1,036,968 1,060,000 Capital expenditures 2,862,044 1,429,701 7,003,608 9,683,548 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Expenditures 3,003,160 2,191,832 8,049,376 10,743,548 Revenues over(under) expenditures 437,152 64,559 74,774 -456,731 Beginning fund balance 511,201 948,353 1,012,912 936,247 Ending fund balance $948,353 $1,012,912 $1,087,686 $479,516 Transportation Projects Fund 120 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x Transportation Projects Fund 2021 Budget Highlights: The Transportation Projects Fund includes budget for all Capital and Major Maintenance for Functionally Classified Streets. xComplete design and construction of Kitsap Way and SR 303 Safety Improvements (HSIP Phase 3 Project), 6th Street Preservation Phase 2 Project (from Warren to Pacific), Downtown bike/pedestrian improvements and Austin Drive bike lane improve- ments project, Speed Feedback signs/Safe Routes to School project. xDesign the Warren Avenue Bridge pedestrian im- provements, Washington Avenue roundabout, and Quincy Square. xContinue working on the OEA Commuter study. xConstruct E11th/Perry Avenue project xSubgrade repair and overlay of Belfair Valley Road, Phase 1. xUpgrade/replace downtown lighting, Phase 1 xComplete City Traffic Model / Concurrency Man- agement Updates xContinue to replace and/or upgrade outdated traffic signal and lighting equipment, and continue installa- tion of flashing yellow permissive left turns citywide. 2021 Capital Considerations: xAll capital projects are partially or fully funded by grants. 2020 Accomplishments: xPrepared and submitted seven grant applications for several transportation related projects. xCompleted construction of the Kitsap Lake Safe Routes to School Project. xCompleted construction of the 6th Street Over- lay Project, from Callow to Naval xInstalled six speed feedback signs. xCompleted 2019 and 2020 sidewalk trip hazard repair project. xStarted design of the Warren Avenue Bridge Pedestrian Improvement Project xCompleted 2020 Pavement Marking contract. xContinued design of several transportation pro- jects. xComplete SR303 Corridor Study xObtained funding for the Joint Compatibility Transportation Plan (i.e. Navy Commuter Study) xCompleted 2020 TIB sidewalk, ramps at Arsenal & Marion 2021 Goals: xContinue to pursue and obtain grant funding for future transportation projects. xContinue to pursue construction funding for the Port Washington Narrows Bridge Pedestrian Improvements. xDesign and construct all projects listed in the CIP. xContinue to pursue funding for the Quincy Square on 4th Project. xEvaluate and plan for navy commuter impacts to the City of Bremerton through the Joint Compat- ibility Transportation Plan (i.e. Navy Commuter Study). xContinued emphasis on providing Safe Routes to School and ADA improvements. xBegin Complete Streets Committee and continue to implement the Complete Streets Program. 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 2018 2019 2020 2021 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 33,383 25,223 0 0 Debt proceeds 0 0 0 0 Total revenue 33,383 25,223 0 0 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 105,041 45,815 0 442,163 Capital expenditures 1,185,540 74,914 974,767 349,000 Debt service 0 0 0 0 Transfers 0 0 10,542 1,000 Total Expenditures 1,290,581 120,729 985,309 792,163 Revenues over(under) expenditures -1,257,198 -95,506 -985,309 -792,163 Beginning fund balance 2,338,013 1,080,815 985,309 792,163 Ending fund balance $1,080,815 $985,309 $0 $0 Fire Public Safety Capital 122 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x Fire Public Safety Capital 2021 Budget Highlights: xComplete the remodel at Fire Stations #2 and #3. xPurchase remaining safety equipment. 2021 Capital Considerations: xFire Station # 2 and #3 remodel, $349,000. 2020 Accomplishments: xDesign and permits completed for the remodel of Fire Stations #2 and #3. 2021 Goals: xComplete the remodel project at Fire Stations #2 and #3 and purchase remaining safety equip- ment. 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 2018 2019 2020 2021 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 0 739 100,000 100,000 Debt proceeds 0 101,104 0 0 Total revenue 0 101,843 100,000 100,000 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 0 100,000 100,000 100,000 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total Expenditures 0 100,000 100,000 100,000 Revenues over(under) expenditures 0 1,843 0 0 Beginning fund balance 0 0 1,843 2,343 Ending fund balance $0 $1,843 $1,843 $2,343 Affordable Housing Capital Improvement 124 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x Affordable Housing Capital 2021 Budget Highlights: xMayor Wheeler has proposed a $100,000 Gen- eral Fund transfer into the Affordable Housing Fund for 2020. xThe fund was established to receive sales tax revenue generated by projects Multifamily Tax Exemption (MFTE) project that receive build- ing occupancy by the end of the year. There were no projects in 2020 that were MFTE and were complete by the year end. x$100,000 will be allocated to the City’s Weatherization and Minor Home Repair Program. 2021 Capital Considerations: xThere are no capital considerations in the 2021 budget. 2020 Accomplishments: xKitsap Community Resources is our contracted agent to administer the weatherization program. $100,000 was spent to make weatherization and minor home repairs to income-qualified individ- uals throughout the City. 2021 Goals: xContinue to improve the City’s affordable hous- ing 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 2018 2019 2020 2021 PW&U Administration 13.00 13.00 14.00 1.00 Water Resources 12.39 12.50 13.50 13.50 Wastewater 21.00 21.00 21.00 21.00 Utilities Operations & Facilities 42.94 43.32 43.32 43.32 Forestry 3.68 3.68 4.68 4.68 Total PW&U Operations 93.01 93.50 96.50 9.50 Combined Staffing Levels 128 Actual Actual Budget Budget 2018 2019 2020 2021 Revenue Taxes $85,109 $109,744 $102,000 $102,000 Licenses & permits 0 0 0 0 Intergovernmental 6,088 21,501 70,000 0 Charges for services 37,973,998 38,818,575 40,568,438 40,979,965 Fines & forfeits -142,755 38,849 27,000 45,000 Other revenue 15,218,368 4,712,310 10,843,650 16,348,900 Debt proceeds 0 5,129,812 0 0 Total revenue 53,140,808 48,830,792 51,611,088 57,475,865 Expenditures Personnel 7,417,807 7,755,083 10,156,000 10,054,800 Supplies, services & taxes 22,119,734 21,040,951 24,441,744 23,947,366 Capital expenditures 6,811,776 11,069,451 16,289,014 20,515,726 Debt service 4,530,896 4,066,921 4,001,364 3,674,067 Transfers 7,741,099 4,517,590 4,545,000 6,020,000 Total expenditures 48,621,312 48,449,997 59,433,122 64,211,959 Revenue over(under) expenditures 4,519,496 380,795 -7,822,034 -6,736,094 Beginning fund balance 29,754,974 34,209,134 28,014,335 23,099,553 Ending fund balance $34,274,470 $34,589,929 $20,192,301 $16,363,459 Fund totals - Expenditures only Water Utility 14,626,242 14,551,674 15,962,160 16,030,472 Water Capital 3,038,201 1,471,884 6,775,666 6,842,085 Gold Mountain Golf Course 4,556,977 4,499,531 4,644,749 4,651,435 Wastewater Utility 17,249,399 14,104,629 16,898,124 17,148,347 Wastewater Capital 4,599,157 8,304,743 4,933,200 9,041,446 Stormwater Utility 4,205,411 3,954,290 4,780,075 5,080,979 Stormwater Capital 255,194 1,563,246 5,439,148 5,417,195 Utility Debt Reserve 90,731 0 0 0 Total Enterprise Funds $48,621,312 $48,449,997 $59,433,122 $64,211,959 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 2018 2019 2020 2021 Revenue Taxes $0 $0$0$0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 14,100,551 14,770,886 14,885,857 14,945,857 Fines & forfeits -157,259 16,114 20,000 20,000 Other revenue 1,061,627 581,087 545,000 533,000 Debt proceeds 0 0 0 0 Total revenue 15,004,919 15,368,086 15,450,857 15,498,857 Expenditures Personnel 3,802,368 3,379,416 4,857,877 4,981,600 Supplies, services & taxes 7,037,037 6,677,264 7,941,804 7,580,526 Capital expenditures 0 0 0 0 Debt service 1,163,571 950,628 912,479 923,346 Transfers 2,623,266 3,544,366 2,250,000 2,545,000 Total expenditures 14,626,242 14,551,674 15,962,160 16,030,472 Revenue over(under) expenditures 378,677 816,412 -511,303 -531,615 Beginning fund balance 2,595,889 2,974,566 4,007,677 2,079,768 Ending fund balance $2,974,566 $3,790,978 $3,496,374 $1,548,153 Water Utility 130 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x Water Utility—Water Resources 2021 Budget Highlights: xWater System Plan Update completion. xManganese Assessment and Management Strategies Study to quantify potential utility impacts from manganese and develop management strategies. xWatershed Security Improvements. xKitsap Lake Management Plan Implementation. 2021 Capital Considerations: xCapital Projects for Water Resources are budgeted in the Water Capital Projects Fund. 2020 Accomplishments: xNo reduction in level of service to water custom- ers due to COVID-19. xComplied with all drinking water treatment, mon- itoring, reporting, and dam safety requirements and stormwater discharge permit requirements. xSuccessful water systems consolidation (West 517 Zone, Rocky Point, and Bremerton main system). xCompleted Risk and Resiliency Assessment as required by 2018 America’s Water Infrastructure Act. x~70% completion of Water System Plan Update to include updates to Wellhead Protection Plan, Watershed Control Program, Water Use Efficien- cy Plan, Water Shortage Contingency Plan, and seven monitoring plans. xCompleted Well 6R redevelopment. xCompleted Reservoir 8 exterior re-coating and cathodic protection installation. xInstalled hypochlorite disinfection at Well 19. xInstalled permanent backup power supply at Booster Station 10. xCompleted Kitsap Lake Management Plan and implemented lake treatment and monitoring. 2021 Goals: xMaintain level of service to water and storm- water customers. xComply with all drinking water treatment, moni- toring, reporting, and dam safety requirements. xComply with all stormwater discharge permit re- quirements. xComplete and submit Optimized Water Quality Parameters Recommendation for West 517 Zone as required by Department of Health. xSecure requested water rights for wells 1R, 9, 21 and 22. xComplete Water System Plan Update to include setting new Water Use Efficiency Goals. xUpdate all Emergency Response and Action Plans as required by 2018 America’s Water In- frastructure Act. xReduce Kitsap Lake Swimming Beach closures due to harmful algal blooms and continue vege- tation management. xComplete all projects highlighted here and on the 2021 Water Utility and Stormwater Utility Capi- tal Improvement Plans. 131 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x Water Utility—Utility Operations 2021 Budget Highlights: xMaintain 269 miles of distribution water mains, 30 miles of transmission water mains, over 7,055 valves, 1820 fire hydrants and nearly 20,000 customer accounts. xPerform locates in support of the one-call utility locate program. xMaintain the cross-connection program. xPerform customer response (First Response/ Bremerton. xRead meters, provide door notices and deacti- vate services as required and Customer Service for Utility Billing. xTap and set new water meters projected to be around 400 new accounts. 2016 Capital Considerations: Perform Water Distribution Capital Improvement projects approved in the 2016 budget. x$450,000 distribution main improvements RApprox. 900 feet of distribution mains x$220,000 meter replacement RApprox. 1,200 meters out of system total of 18,740 x$200,000 large meter replacement RApprox. 40 meters x$150,000 substandard water main replacement RApprox. 600 feet of water mains x$350,000 Smart Point replacement Approx. 2500 Transmitter units 2020 Accomplishments: xReplaced budget amount of residential and com- mercial meters. xPerform fire hydrant cycling and repairs on our 2055 fire hydrants. xCycled less than 1/3 of our 7055 transmission and distribution water valves. xReplaced 700 feet of sub-standard water main on Forrest Dr south of Kitsap Way. xPerformed 500 domestic service taps for new homes. xFinished replacing MXU’s with smart Point transmitters and installed Flexnet meter reading system. xRoof replacement at well #14 generator Build- ing. xSecurity camera system installed at Oyster Bay facility—Phase I. xRes. #4 Outlet building site improvements. xFlooring replacement at Oyster Bay facility. 2021 Goals: xStart monthly billing and restart deactivations and reactivations for non payment accounts. xContinue to replace aging large water meters and testing of 1.5” and above models. xContinue replacing residential water meters (1200 per year). xFlush entire water system. 2021 Capital Considerations: xPerform all development taps. xSupport water capital projects being performed by contractors. (Pump station 14 relocation, 6th St, Perry Ave, etc.) 132 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x Water Utility—Forestry 2021 Budget Highlights: xTimber Harvests. xBiosolids management, application, and environ- mental monitoring. xStand Improvement and Plantation Maintenance. xForest Road Timber Harvest Management. xMaintenance per Washington State Forest Practice regulations. xReforestation. xWatershed security/surveillance. xMinor Forest Products - revenue. 2021 Capital Considerations: xNo capital programs for 2021; forestry road maintenance and abandonment are budgeted in the Water Capital Improvement Fund. 2020 Accomplishments: xNo lost-time accidents. xPending receipt of approximately $400K from sustainable timber harvest program by year-end. xCompleted maintenance and culvert installations on forest roads per state mandated Road Mainte- nance and Abandonment Plan (RMAP) schedule. xArranged for seedling procurement for required future reforestation needs. xUtilized 100% of biosolids generated by Bremer- ton’s Wastewater Treatment Plant on permitted forest sites per federal, state and local regulations. 2021 Goals: xNo lost-time accidents. xGenerate $600K from sustainable timber harvest program. xComplete security evaluation of with the utility vulnerability assessment. xPlan and implement intermediate harvests for for- est health and revenue. xContinue forest road maintenance and improve- ment per State Department of Natural Resources schedule. xContinue program for 100% beneficial utilization of biosolids on permitted forest lands. xComplete Forestry Management Analysis. xContinue 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 2018 2019 2020 2021 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 4,366,986 1,957,359 3,310,600 3,605,600 Debt proceeds 0 3,544,366 0 0 Total revenue 4,366,986 5,501,725 3,310,600 3,605,600 Expenditures Personnel 37,966 2,042 0 0 Supplies, services & taxes 708,853 196,271 240,000 135,000 Capital expenditures 2,291,382 1,273,571 6,535,666 6,707,085 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 3,038,201 1,471,884 6,775,666 6,842,085 Revenue over(under) expenditures 1,328,785 4,029,841 -3,465,066 -3,236,485 Beginning fund balance 3,971,433 5,300,218 9,330,059 8,689,708 Ending fund balance $5,300,218 $9,330,059 $5,864,993 $5,453,223 Water Capital 134 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x Water Capital 2021 Budget Highlights: xAnderson Creek Dam Removal and Environmen- tal Restoration, $600K total. xRecoat Casad Dam morning glory Overflow, $150K. xReservoir 19 Exterior Coating, $550K. xReservoir Interior Cleaning Inspection, $55K. x6th Street Phase II, $560K construction. xPRV at 16th and Perry. Construction, $125K. xDistribution main improvements. Design and con- struct miscellaneous $300K. xMarine Drive Watermain project. Complete de- sign and construction. $2.1M. xPump Station 14 relocation, 2.4M construction. xOngoing minor capital upgrades to pump stations, reservoirs, and treatment facilities. 2021 Capital Considerations: xAll capital work is funded by rates. xPump Station 14 Relocation may have a late start in 2021 or be delayed until 2022 due to a property ownership concern with National Park Service. 2020 Accomplishments: xPerform all development taps. xHired consultant for Marine Drive Watermain project. xCompleted PRV design at E. 16th and Perry. xOngoing design for North Lake Way PRV. xContinued work on obtaining easement with U.S. Navy through railroad track for Gold Mountain Golf Course Raw Water Main project. xCompleted design Pump Station 14 Relocation. xReservoir 8 Exterior Coating completed. xCompleted exterior cleaning of six steel reser- voirs. xCoordination of Well 1R developer installed im- provements in the W580 Zone. xRehabilitated Well 6R. xSupported Water System Plan Update and CIP list preparation (WR). xCoordination of ILA with the City of Port Or- chard for the purchase of improvements in the W580 Zone (WR). xBegan design of Gold Mountain Golf Course Raw Water Main. 2021 Goals: xConstruct Marine Drive Water Main. xConstruct PS14 Relocation. xRecoat Reservoir 19 exterior. xRemove Anderson Creek Dams. xImplement Well 1R improvements. xComplete Water System Plan Update (WR). xImplement Asset Management approach to priori- tizing 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 2018 2019 2020 2021 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 4,598,053 4,615,728 4,760,031 4,734,564 Fines & forfeits 0 0 0 0 Other revenue 24,260 36,111 16,950 24,271 Debt proceeds 0 200 0 0 Total revenue 4,622,313 4,652,039 4,776,981 4,758,835 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 4,055,671 3,992,559 4,210,079 4,219,240 Capital expenditures 0 45,091 0 0 Debt service 501,306 461,881 434,670 432,195 Transfers 0 0 0 0 Total expenditures 4,556,977 4,499,531 4,644,749 4,651,435 Revenue over(under) expenditures 65,336 152,508 132,232 107,400 Beginning fund balance 142,697 142,697 445,416 755,255 Ending fund balance $208,033 $295,205 $577,648 $862,655 Gold Mountain Golf Course 136 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x Gold Mountain Golf Complex 2021 Budget Highlights: xManage impacts of COVID pandemic to overall food and beverage revenue to less than a 10% an- ticipated reduction. xProjected revenue increase in golf of $110k over 2020. xGreens Maintenance Equipment ($85k). xCascade Course re-design and upgrade project ($50k). xDriving Range Improvements ($35k). 2021 Capital Considerations: xThere are no planned Capital projects for 2021. 2020 Accomplishments: xSuccessfully adjusted to operations under re- strictions due to COVID pandemic. xGrowth in GOP and NOI over 2019 despite 6 week closure due to COVID pandemic. xImplemented new Point of Sale system for golf. xCompleted renovation of three teeing areas. xPurchase of greens maintenance equipment in- cluding replacement fairway and greens mowers. xCompleted clubhouse carpet replacement. 2021 Goals: xContinue to address the challenges to facility wide revenues presented by COVID related restrictions and impacts. xMeet or exceed the total revenue projection of $4.7M. xGrow data base in new point of sale system and use promotional tools to increase rounds and reve- nue throughout the tee sheet. xCompletion of capital upgrades to course includ- ing Cascade course re-design and driving range improvements. xPurchase of identified greens maintenance equip- ment. xAchieve 80% or higher favorability annually through participant surveys. 137 Wastewater Utility Enterprise Fund Summary: The Bremerton Wastewater Utility serves a population of approximately 41,750 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 2018 2019 2020 2021 Revenue Taxes $85,109 $109,744 $102,000 $102,000 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 15,544,747 15,266,217 16,432,038 16,394,038 Fines & forfeits 17,079 15,829 0 18,000 Other revenue 1,852,854 38,286 3,000 23,000 Debt proceeds 0 0 0 0 Total revenue 17,499,789 15,430,075 16,537,038 16,537,038 Expenditures Personnel 2,583,830 2,980,266 3,621,605 3,517,500 Supplies, services & taxes 8,175,185 8,076,260 8,660,309 8,800,976 Capital expenditures 0 0 0 0 Debt service 2,724,813 2,509,528 2,501,210 2,094,871 Transfers 3,765,571 538,575 2,115,000 2,735,000 Total expenditures 17,249,399 14,104,629 16,898,124 17,148,347 Revenue over(under) expenditures 250,390 1,325,446 -361,086 -611,309 Beginning fund balance 6,677,610 6,928,000 3,504,738 2,147,047 Ending fund balance $6,928,000 $8,253,446 $3,143,652 $1,535,738 Wastewater Utility 138 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x Wastewater Utility—Treatment 2021 Budget Highlights: Bremerton’s Wastewater Utility operates and main- tains the West and East Treatment Plants, 40 sew- age pump stations and over 200 grinder pump sta- tions located throughout the City. Items budgeted for 2021 include: xContinue to upgrade our public outreach efforts. xContinue with the NDPES Permit required sedi- ment sampling of the west side outfall. xPerform required Industrial User Survey and O&M review for compliance with the NPDES permit. xOngoing upgrades to SCADA system. xOngoing coordination with Ecology regarding upcoming Nutrient General Permit. xAchieve 100% compliance with the NPDES Dis- charge Permit. 2021 Capital Considerations: xAll Capital work is included in the Wastewater Capital Fund. 2020 Accomplishments: xPump station CE-1 exterior surfaces painted. xWestside wastewater plant boiler was rehabilitat- ed. xCompleted the installation of new grit chamber chains in the west grit chamber. xWastewater staff has completed 95% of LED lighting upgrades at the west side and east side treatment plants as well as the wastewater pump stations. xOn schedule to purchase and install two in-line grinders for the raw sludge pumps. xVarious pump station upgrades including several pump rebuilds and/or replacements. 2021 Goals: xObtain the Department of Ecology “Outstanding Wastewater Treatment Plant” Award. xContinue working with Anchor QEA and Wash- ington Department of Ecology on west side treat- ment plant outfall sediment sampling for permit compliance. xMeet all sampling and permit requirements. xContinue to train staff for professional growth. xContinue to foster good working relationships with both internal and external customers. xOperate and maintain the Wastewater Treatment Plant and corresponding facilities within budget constraints. xContinue to assess and evaluate the condition of current equipment and facilities for future up- grades and replacements. 139 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x Wastewater Utility-Utility Operations 2021 Budget Highlights: xTrain new employees in system maintenance and trouble shooting procedures. xTrain staff in proficient use of new technology. x Maintain 152 miles of sewer collection mains and 4.6 miles of sewer force mains. 2020 Accomplishments: xCatalogue and tracked all grease traps and inter- ceptors within city limits. xAdded grease traps and interceptors into GIS with pictures at 161 locations. xRestored 27 sewer laterals as of September 30th using new Cure in Place technology. 2015 Goals: xNo lost-time accidents xFully implement recurring maintenance pro- gram in accordance with the system mainte- nance plan and standards of the industry xExpand the Department’s Cartegraph work management software application to the sani- tary sewer system xVideo the sanitary sewer collection system xGoal: video 20% each year xJet clean the sanitary sewer mains xGoal: jet 100% each year xContinue the grease interceptor, manhole in- spection, sewer lateral cleanout installation, and root control programs xContinue 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 xUpdate 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 2021 Capital Considerations: xSupport upcoming project designs by video in- spection and locating side sewers for rehabilita- tion. 2021 Goals: xComplete annual maintenance. xSupport Capital Improvement design and con- struction. xContinue advancing proficiency by use of new technology. xContinue recurring maintenance in conformance with standards of the industry. xContinue implementation of cure in place lining of sanitary sewer laterals with new equipment. xVideo the collection system; 20% annual goal. xContinue the grease interceptor, manhole in- spection, sewer lateral cleanout installation, and root control programs. xMaintain excellent safety records. xMaintain low overtime history. xContinue to catalogue and track grease traps and interceptors and lend assistance where needed. 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 2018 2019 2020 2021 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 4,455,379 501,966 3,040,600 7,995,600 Debt proceeds 0 538,575 0 0 Total revenue 4,455,379 1,040,541 3,040,600 7,995,600 Expenditures Personnel 7,395 21,022 0 0 Supplies, services & taxes 224,996 68,163 525,000 450,000 Capital expenditures 4,366,766 8,215,558 4,408,200 8,591,446 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 4,599,157 8,304,743 4,933,200 9,041,446 Revenue over(under) expenditures -143,778 -7,264,202 -1,892,600 -1,045,846 Beginning fund balance 10,502,573 10,358,795 3,097,243 2,228,538 Ending fund balance $10,358,795 $3,094,593 $1,204,643 $1,182,692 Wastewater Capital 141 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x Wastewater Capital 2021 Budget Highlights: xCure-In-Place (CIPP) Project. Design and con- struction, $700K. xDecommission Beach Sewer in Manette (OF4 to EB2.) Design, $200K xBeach mitigation per DNR agreement. $200K. xOyster Bay Beach Sewer Project (OB2 to OB1). Construction, $6.4M xPSIC Sewer. Continued coordination with Mason County. xE. 11th St and Perry Avenue Reconstruction, sew- er portion. Construction $500K xNavy salinity study to be completed. $250K xOn-going minor capital upgrades to the collection system, pump stations, and treatment plants as identified in the CIP, 2021 Capital Considerations: xAll capital expenditures are funded through a combination of rates, loans, and revenue bonds. xDecommission Beach Sewer in Manette and Oys- ter Bay Beach Sewer are funded by CWSRF loans. 2020 Accomplishments: xDesign and construction Cure-In-Place Pipe (CIPP) project. xSelect consultant for Decommission Beach Sewer in Manette (OF4 to EB2). xDesign DNR beach mitigation per agreement. xDesigned Oyster Bay Beach Sewer Project (OB2 to OB1). xContinued coordination with Mason county for PSIC Sewer. xRenegotiated Navy salinity study to include threshold loadings and advisement for nutrient general permit. xOn-going minor capital upgrades to the collection system, pump stations, and treatment plants as identified in the CIP. xPerformed transient analysis of Gorst Sewer (final report pending) xCompleted CW4 Upgrades project. 2021 Goals: xCIPP project delivery. xConstruct Oyster Bay Beach Sewer project. xDesign Decommission Beach Sewer in Manette OF4 to EB2 project. x Finalize PSIC sewer improvements planning with Mason County. x Complete Navy salinity impact study. x Negotiate and execute long term agreement with DNR for mitigation in lieu of beach main remov- al. x Implement Asset Management approach to priori- tizing capital improvement projects. xCleaning and inspection of both anaerobic digester domes to determine rehabilitation scope xInstallation of protective coating for both grit chamber tank surfaces 142 Stormwater Utility Enterprise Fund Summary: The Stormwater Utility serves a population of approximately 41,750 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 2018 2019 2020 2021 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 6,088 19,457 70,000 0 Charges for services 3,730,647 4,165,744 4,490,512 4,905,506 Fines & forfeits -2,575 6,907 7,000 7,000 Other revenue 1,367,647 9,807 107,000 82,500 Debt proceeds 0 0 0 0 Total revenue 5,101,807 4,201,916 4,674,512 4,995,006 Expenditures Personnel 986,248 1,372,337 1,676,518 1,555,700 Supplies, services & taxes 1,843,093 2,002,420 2,770,552 2,561,624 Capital expenditures 0 0 0 0 Debt service 141,206 144,885 153,005 223,655 Transfers 1,234,864 434,649 180,000 740,000 Total expenditures 4,205,411 3,954,290 4,780,075 5,080,979 Revenue over(under) expenditures 896,396 247,625 -105,563 -85,973 Beginning fund balance 2,016,491 2,912,887 947,446 607,645 Ending fund balance $2,912,887 $3,160,512 $841,883 $521,672 Stormwater Utility 143 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x Stormwater Utility - Utility Operations 2021 Budget Highlights: xFinalize Stormwater Comprehensive Plan Update. xDevelop watershed plans for urban stormwater drainage basins for the stormwater system to meet new permit requirements. xContinue working with Kitsap Lake property owners to implement water quality cleanup efforts to improve water quality. xProgram support from Ecology’s capacity grant. xSupport and direct city-wide rain garden Program. xAsset management, implement program. xContinued stormwater infrastructure maintenance, replacement, and improvement. xRepair storm lines using new CIPP equipment. xTrain Staff in maintenance procedures for various new stormwater treatment devices. xDevelop source control program for permit com- pliance. xImplement new stormwater inspection and com- pliance tracking software program. xSupport stormwater GIS data collection. xStormwater system modeling training for staff. 2021 Capital Considerations: xSupport upcoming projects through video and lo- cating. xBasin planning for priority drainages in the City. xKitsap Lake basin pollution source identification. xPSIC basin assessment and planning to define stormwater assets and needs to support develop- ment and SW Permit compliance. xStormwater Management Action Planning (SMAP) development to identify and prioritize water quality improvement project areas. xStormwater system modeling to support SMAP. 2020 Accomplishments: xHired new Environmental Technician and new Stormwater Engineer to support stormwater Per- mit and Capital Program xImproved programs to comply with stormwater discharge permit requirements xDeveloped Stormwater Management Plan and submitted annual report xSecured $2 million in grants through Ecology’s Stormwater Financial Assistance Program xImplemented Kitsap Lake water quality improve- ment program, completed annual algae control and aquatic vegetation harvesting xInstalled temporary weirs in Gorst Creek to miti- gate the fish barrier xRepresented regional cities on the Puget Sound Partnership’s Salmon Recovery Council xRepresented City on various stormwater coordina- tion and environmental restoration boards xMaintained over 50 pet waste bag dispenser with more than 170,000 bags used x2019-21 Rain Garden Program continued x90% completion of the Kitsap Lake and Oyster/ Ostrich Bay Watershed plans. 2021 Goals: xContinue to effectively manage surface and storm- water resources. xImprove Staff knowledge related to surface and stormwater protection. xMaintain compliance with stormwater discharge permit and other regulatory requirements. xProvide pollution prevention guidance and actions to staff and public. xImprove public education and outreach. xComplete annual maintenance of city infrastruc- ture. xSupport Capital Projects. xContinue to pursue proficiency in maintenance of stormwater treatment devices. xIncrease staff knowledge in Erosion Control BMP’s. xTrain staff in modeling and complete SMAP basin prioritization evaluation of all drainage basins. xMaintain excellent safety record. xContinue to catalogue and track all private storm- water systems and ponds. 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 2018 2019 2020 2021 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 2,044 0 0 Charges for services 0 0 0 0 Fines & forfeits 0 0 0 0 Other revenue 2,062,811 1,543,554 3,798,500 4,062,929 Debt proceeds 0 1,046,671 0 0 Total revenue 2,062,811 2,592,269 3,798,500 4,062,929 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 74,899 28,014 94,000 200,000 Capital expenditures 153,628 1,535,232 5,345,148 5,217,195 Debt service 0 0 0 0 Transfers 26,667 0 0 0 Total expenditures 255,194 1,563,246 5,439,148 5,417,195 Revenue over(under) expenditures 1,807,617 1,029,024 -1,640,648 -1,354,266 Beginning fund balance 2,134,559 3,942,176 4,987,820 4,875,256 Ending fund balance $3,942,176 $4,971,200 $3,347,172 $3,520,990 Stormwater Capital 145 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x 2010 Budget Highlights: x 2010 Capital Considerations: x 2009 Accomplishments: x Stormwater Capital 2021 Budget Highlights: xKitsap Lake water quality with algae and aquatic vegetation control, and pollutant source tracing. xKitsap Lake Stormwater Treatment design. xKitsap Lake Park Modular Wetland Treatment. xOstrich Creek stormwater treatment retrofit con- struction. xImplement Sinclair and Dyes Inlets cleanup pro- gram (TMDL) actions to improve Ostrich Bay Creek and Ostrich Bay. xContinue on-going minor capital upgrades to the collection system, including ditches and culverts. xContinue annual storm drain replacement/CIPP program. xGorst Creek fish barrier: temporary repair. xE 11th and Perry Ave construction. 2021 Capital Considerations: NOTE: All capital expenditures are funded through a combination of rates, PWTF loans, grants, and revenue bonds. xOstrich Creek Stormwater Treatment Retrofit Construction, Ecology grant , $1.7 M xOstrich Creek Culvert Improvement, Kitsap Way $2.2M xKitsap Lake Stormwater Outfall Treatment design, Ecology grant, $200K xKitsap Lake Stormwater Treatment design $70K xKitsap Lake Algae and aquatic vegetation control $150K xPerry Ave Reconstruction, $665K xRain Gardens, $30K xGorst Creek Temporary repair, $50K 2020 Accomplishments: xIdentifying and working towards solutions with the E 11th Street/Perry Avenue project with the stormwater treatment retrofit design. xReceived Ostrich Creek Stormwater Treatment Retrofit construction grant. xContinuing design for Pine Rd stormwater basin, and Eagle and Dibb flooding control projects. xDesign for Ostrich Creek culvert replacement at Kitsap Way, and beginning design for the Price and Brentwood culvert replacements. xKitsap Lake: completed annual algae control and aquatic vegetation harvesting, improved water quality, weekly monitoring performed. xCompleted Northlake Way Culvert replacement preliminary design to eliminate fish barrier. xRain Garden program expanded to cover city. xCompleted design of Second Street stormwater treatment system. xCompleted construction of the Marine Drive stormwater retrofit project. 2021 Goals: xComplete design and permitting for: Pine Road Basin Stormwater Improvements Brentwood and Price Road Culvert Replacements Kitsap Lake Stormwater Treatment Kitsap Lake Outfall Improvements(Frances Drive) xComplete construction for: Ostrich Creek Stormwater Treatment Retrofit Kitsap Way Culvert Replacement. xComplete Kitsap Lake Algae and aquatic vegeta- tion control and pollutant source tracing. 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 2018 2019 2020 2021 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 26,804 44,142 22,000 22,000 Debt proceeds 0 0 0 0 Total revenue 26,804 44,142 22,000 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 90,731 0 0 0 Total expenditures 90,731 0 0 0 Revenue over(under) expenditures -63,927 44,142 22,000 22,000 Beginning fund balance 1,713,722 1,649,795 1,693,936 1,716,336 Ending fund balance $1,649,795 $1,693,937 $1,715,936 $1,738,336 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 2018 2019 2020 2021 FTE positions 11.20 11.20 11.20 11.20 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 3,260,106 3,452,633 3,556,545 3,554,869 Fines & forfeits 0 0 0 0 Other revenue 5,010,723 3,802,906 4,936,341 4,288,622 Debt Proceeds 0 396,597 0 0 Total revenue 8,270,829 7,652,137 8,492,886 7,843,491 Expenditures Personnel 2,125,612 2,437,866 2,428,800 2,556,200 Supplies, services & taxes 2,767,635 4,008,397 3,565,595 3,876,517 Capital expenditures 1,763,168 1,833,168 2,076,734 1,163,095 Debt service 0 0 0 0 Transfers 250,000 0 71,742 0 Total expenditures 6,906,415 8,279,431 8,142,871 7,595,812 Fund totals - Expenditures only Risk Management 1,265,538 2,422,339 1,934,362 2,202,829 Employment Security 259,753 95,664 75,000 80,000 Accumulated Leave Liability 503,344 544,707 450,000 588,700 ER&R Maintenance 1,754,273 1,929,610 1,812,920 1,790,369 ER&R Reserves 1,767,135 1,834,084 2,061,734 1,169,718 Information Technology 1,356,372 1,453,307 1,808,855 1,764,196 Total Internal Service Funds 6,906,415 8,279,431 8,142,871 7,595,812 Revenue over(under) expenditure 1,364,414 -627,294 350,015 247,679 Beginning fund balance 7,004,756 8,369,170 7,910,852 8,510,720 Ending fund balance $8,369,170 $7,741,876 $8,260,867 $8,758,399 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 2018 2019 2020 2021 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 2,147,755 1,868,586 1,844,362 2,207,829 Debt Proceeds 0 0 0 0 Total revenue 2,147,755 1,868,586 1,844,362 2,207,829 Expenditures Personnel 425,168 538,884 390,000 390,000 Supplies, services & taxes 840,370 1,883,455 1,472,620 1,812,829 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 71,742 0 Total expenditures 1,265,538 2,422,339 1,934,362 2,202,829 Revenue over(under) expenditure 882,217 -553,753 -90,000 5,000 Prior Period Adjustment 0 0 0 0 Beginning fund balance 1,733,414 2,615,631 2,572,551 2,873,775 Ending fund balance $2,615,631 $2,061,878 $2,482,551 $2,878,775 Risk Management 151 Risk Management 2021 Budget Highlights: xThe Risk Management Fund does not have capi- tal funds budgeted for 2021. xIdentify and project liability loss exposures and hazardous working conditions and recommend effective prevention, mitigation and financing techniques. xNegotiate, procure and administer the City’s property, liability, pollution, aviation, marine, cyber, crime, workers’ compensation and surety insurance and self-insurance programs. xInvestigate, evaluate and resolve self-insured lia- bility claims presented against the City. xPresent, negotiate and resolve City claims and secure recovery from others for damage to City property xAssure compliance with State’s industrial insur- ance laws by providing mandatory workers’com- pensation benefits in a cost effective way. 2021 Capital Considerations: xThe Risk Management Fund does not have capital funds budgeted for 2021. 2020 Accomplishments: xThe Risk Management Fund does not have capital funds budgeted for 2021. xMet established goal of maintaining a reserve bal- ance at least equal to the projected fund liability. xObtained favorable insurance renewal rates. xThrough September 17, 2020, resolved 18 liability claims. xThrough September 17, 2020, recovered $76,579.05 from third parties related to City prop- erty damage. xProvided oversight to the City’s Safety and Health Committee. 2021 Goals: xThe Risk Management Fund does not have capital funds budgeted for 2021. xContinue to maintain a reserve balance at least equal to the projected fund liability. xObtain favorable renewal rates for the City’s prop- erty, liability, pollution, aviation, marine, cyber, crime, workers’ compensation and surety insur- ance. xContinue to maintain lower workers’ compensa- tion assessments than those that would be charged by the State Fund. xContinue 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 2018 2019 2020 2021 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 22,129 7,130 4,000 4,000 Debt Proceeds 0 0 0 0 Total revenue 22,129 7,130 4,000 4,000 Expenditures Personnel 9,753 95,664 75,000 80,000 Supplies, services & taxes 0 0 0 0 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 250,000 0 0 0 Total expenditures 259,753 95,664 75,000 80,000 Revenue over(under) expenditure -237,624 -88,533 -71,000 -76,000 Beginning fund balance 555,134 317,510 228,977 157,977 Ending fund balance $317,510 $228,977 $157,977 $81,977 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 2018 2019 2020 2021 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 664,324 605,681 582,500 582,500 Debt Proceeds 0 0 0 0 Total revenue 664,324 605,681 582,500 582,500 Expenditures Personnel 503,344 544,707 450,000 588,700 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 503,344 544,707 450,000 588,700 Revenue over(under) expenditure 160,980 60,974 132,500 -6,200 Beginning fund balance 2,067 163,047 174,439 270,939 Ending fund balance $163,047 $224,021 $306,939 $264,739 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 2018 2019 2020 2021 FTE positions 4.20 4.20 4.20 4.20 Revenue Taxes $0 $0 $0 $0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 1,778,886 1,776,621 1,800,119 1,788,869 Fines & forfeits 0 0 0 0 Other revenue 2,981 1,673 2,800 4,350 Debt Proceeds 0 0 0 0 Total revenue 1,781,867 1,778,294 1,802,919 1,793,219 Expenditures Personnel 470,578 538,833 567,100 578,900 Supplies, services & taxes 1,283,695 1,390,777 1,230,820 1,211,469 Capital expenditures 0 0 15,000 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 1,754,273 1,929,610 1,812,920 1,790,369 Revenue over(under) expenditure 27,594 -151,316 -10,001 2,850 Beginning fund balance 310,125 337,719 5,883 6,064 Ending fund balance $337,719 $186,403 -$4,118 $8,914 ER&R Maintenance 155 Equipment Services—Operations and Maintenance 2021 Budget Highlights: xTraining for Technician EVT certifications WA State Fire Mechanics Academy, Rosenbau- er factory training. xNegotiate Fueling contract. 2021 Capital Considerations: xThere are no requested capital expenditures for the Equipment Services Division. 2020 Accomplishments: xNo lost time accidents. xAdjusted operations for COVID restrictions and implemented safety protocols in order to keep the shop open in essential support roles for Fire, Po- lice, Public Works and Parks Departments. xMaintained the city’s vehicle fleet in adequate con- dition to reduce downtime and safety issues. xRelocated OAII to Garage to focus on inventory controls and administrative support. xUpgraded Fuel Software for BFD Stations. xTransferred from Masco to PetroCard (due to sale of company), including fuel cards without issue. xInstalled electronic lock on parts room entry door to increase parts room security. xFrom January through September performed 494 preventive maintenance services and completed 761 repair work orders. xOrdered new vehicles, due to receive in October or later (vehicles late for delivery due to COVID de- lays in production). xStarted in-house construction of 1000 gallon Anti- icer Application unit. 2021 Goals: xZero lost time work accidents. xContinue implementation of inventory controls. xContinue to maximize Assetworks. xWork towards increasing our proactive mainte- nance program in order to provide safe and reli- ance 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 2018 2019 2020 2021 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 2,166,383 1,302,581 2,297,679 1,489,943 Debt Proceeds 0 146,597 0 0 Total revenue 2,166,383 1,449,178 2,297,679 1,489,943 Expenditures Personnel 0 0 0 0 Supplies, services & taxes 3,967 916 0 6,623 Capital expenditures 1,763,168 1,833,168 2,061,734 1,163,095 Debt service 0 0 0 0 Transfers & Other 0 0 0 0 Total expenditures 1,767,135 1,834,084 2,061,734 1,169,718 Revenue over(under) expenditure 399,248 -384,906 235,945 320,225 Beginning fund balance 3,913,110 4,312,358 4,092,271 4,365,234 Ending fund balance $4,312,358 $3,927,452 $4,328,216 $4,685,459 ER&R - Reserves 157 Equipment Services—Vehicle Reserves 2021 Budget Highlights: xDispose of obsolete equipment and vehicles. xPursue “Green” opportunities for fleet replace- ments. xAdd GPS tracking to vehicles that work remote- ly in the watershed for safety. 2021 Capital Considerations: xReplace four Police Dodge Avengers with Hybrid Pursuit Vehicles. xReplace two Police Crown Victoria’s with Hybrid Pursuit Vehicles. xReplace 2001 International Truck with 2021 Inter- national & custom build SS Tank (Biosolids Ap- plication). xReplace 2003 Chevrolet C3500 for Sewer Dept. with F-350 with Liftgate. xReplace 1997 JD 310E BH for Parks with similar. 2020 Accomplishments: xPurchased six Hybrid Police Vehicles. xReplacement of 2 Street Department Ford F550, like kind with new stainless steel sanders. xReplaced Sewer Maintenance dump truck with new 12 yd dump truck and snow removal capabilities. xRebuilt Street Department anti-icer truck with 4WD truck, larger capacity tank and plow. xPurchased 1 F550 with plow and sander for wastewater treatment plant. xPurchased new lift truck for Streets/Electronics. xPurchased 1 Ford F350 for Forestry. xCreated Snow Plow Tracking Portal available for residents. xCompleted welding bay enclosure. 2021 Goals: xSurplus under-utilized equipment. xSubmit for approval and order all new equipment latest end of February. 158 Vehicle NumberFund/Dept. Retiring Vehicle/EquipmentApproximateMileageAnticipated Replacement VehicleQuotedCostEquipmentCostTotal0077102 - Streets 2001 International 267426,053 2021 International (Bio Solid Spreader)501,182$-$501,182$0302102 - Streets 2003 Chevrolet C350073,949 2021 Ford F-360 with Liftgate71,124 2,50073,6249155920 - Police2009 Dodge Avenger96,492 2021 Ford Police Interceptor Utility-Hybrid with Safety Equip - Detective 50,000 14,00064,0009156020 - Police2008 Dodge Avenger96,199 2021 Ford Police Interceptor Utility-Hybrid with Safety Equip - Detective 50,000 14,00064,0009156120 - Police2008 Dodge Avenger117,853 2021 Ford Police Interceptor Utility-Hybrid with Safety Equip - Detective 50,000 14,00064,0009156220 - Police2008 Dodge Avenger98,347 2021 Ford Police Interceptor Utility-Hybrid with Safety Equip - Detective 50,000 14,00064,00010155720 - Police2010 Ford Crown Victoria128,892 2021 Ford Police Interceptor Utility-Hybrid with Safety Equip - Patrol55,000 25,00080,00011152920 - Police2011 Ford Crown Victoria129,968 2021 Ford Police Interceptor Utility-Hybrid with Safety Equip - Patrol55,000 25,00080,000187351 - Parks1997 John Deere 310E BH5373 Hours 2021 John Deere 310 BH91,289 1,00092,289973,595$ 109,500$1,083,095$New Vehicles - Not funded by ERR replacement reserves. Funding comes from department operating budgets.20 - PoliceNew Addition for PoliceK-9 Narcotics Vehicle80,000$80,000$80,000$-$ 80,000$1,163,095$Total Capital PurchasesEQUIPMENT RENTAL & RESERVE FUNDVEHICLE PURCHASE LIST159 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 2018 2019 2020 2021 FTE positions 7.00 7.00 7.00 7.00 Revenue Taxes $0$0$0$0 Licenses & permits 0 0 0 0 Intergovernmental 0 0 0 0 Charges for services 1,481,220 1,676,012 1,756,426 1,766,000 Fines & forfeits 0000 Other revenue 7,151 17,307 205,000 0 Debt Proceeds 0 250,000 0 0 Total revenue 1,488,371 1,943,319 1,961,426 1,766,000 Expenditures Personnel 716,769 719,778 946,700 918,600 Supplies, services & taxes 639,603 733,528 862,155 845,596 Capital expenditures 0 0 0 0 Debt service 0 0 0 0 Transfers 0 0 0 0 Total expenditures 1,356,372 1,453,307 1,808,855 1,764,196 Revenue over(under) expenditure 131,999 490,013 152,571 1,804 Beginning fund balance 490,906 622,905 836,731 836,731 Ending fund balance $622,905 $1,112,918 $989,302 $838,535 Information Technology 160 Information Technology 2021 Budget Highlights: xStreamline remote access support and develop training for remote access. xUpgrade Voice Over IP phone system to latest system, added funds to replace outdated hard- ware but majority of cost is in the annual maintenance. 2021 Capital Considerations: xThere are no planned capital projects planned for 2021. 2020 Accomplishments: xStreamline remote access support and develop training for remote access. xDeployed multiple remote users due to the COVID Pandemic. Using existing technology and built in systems was able to support remote access for es- sential workers. xDeployed new Virtual Private Network appliance to support higher volume remote access on a more permanent basis. xDeployed 100 Laptops purchased with the COVID Cares funds. Was able to handle the deployment and load. Will use laptops for future remote work and permanent desktop replacement. xDeployed a remote support system to support re- mote workers having issues on their workstations. Able to support computers over VPN as well as Remote Desktop users. 2021 Goals: xDevelop interactive IT training for end users. xReplace or create remote access support for legacy software. This will allow simplified support. xMove forward with complete paperless model. xWork with the City Clerk to develop a workable Email archiving plan. 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 2021 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 2021 through 2026 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 2021 however were required to have a designated revenue source and are integrated into the City’s annual budget. The 2021 – 2026 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. 3328 adopt- ed on July 15, 2020. 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: xProvide 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. xSupport the provision of City services con- sistent with the expectations of the community, as expressed in the City’s declared level of service standards. xPreserve levels of service as growth and de- velopment add new demands. xProvide 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 2020 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 2021 – 2026 Capital Improve- ment Plan The 2021 – 2026 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 $10,000 or greater. While the majority of expenditures identified in the Capital Improvement Plan are capital ex- penditures, there are programs included that are not characterized as “capital” per the City’s ac- counting policy on capitalization, but are includ- ed in the CIP due to their significant impact on infrastructure, utility rates and as required by state RCW to ensure appropriate eligibility for the use of Real Estate Excise Tax to fund these efforts. Capital Improvement Program Overview 164 Budget 2021 2022 2023 2024 2025 2026 Governmental Funds General Fund General Facilities 701,000$ 652,000$ 84,000$ 144,000$ 193,000$ 143,000$ Parking System - - - - - - Police Special Projects - 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 405,000 405,000 405,000 405,000 405,000 405,000 Park Facilities Construction 1,304,150 1,416,200 2,570,000 1,180,000 1,400,000 2,500,000 Residental Street and Sidewalk 1,030,000 1,060,000 1,060,000 1,060,000 1,060,000 1,060,000 Transportation Projects 10,713,548 6,838,250 16,606,250 7,858,110 1,890,000 6,240,000 Fire Public Safety Capital 349,000 - - - - - Total Governmental Funds 14,532,698$ 10,476,450$ 20,820,250$ 10,727,110$ 5,033,000$ 10,408,000$ Enterprise Funds Water Capital Utility 6,842,085$ 4,975,730$ 3,115,000$ 2,850,000$ 4,820,000$ 3,935,000$ Wastewater Capital Utility 9,041,446 5,585,000 4,039,259 7,775,000 5,125,000 6,875,000 Stormwater Capital Utility 5,417,195 6,465,000 4,466,330 1,555,000 2,280,000 780,000 Total Enterprise Funds 21,300,726$ 17,025,730$ 11,620,589$ 12,180,000$ 12,225,000$ 11,590,000$ Internal Service Funds Equipment Rental & Reserve 1,163,095$ 1,950,079$ 2,422,032$ 1,286,781$ 827,054$ 623,807$ Information Technology - - - 55,000 - - Total Internal Service Funds 1,163,095$ 1,950,079$ 2,422,032$ 1,341,781$ 827,054$ 623,807$ Total All Funds 36,996,519$ 29,452,259$ 34,862,871$ 24,248,891$ 18,085,054$ 22,621,807$ City-Wide Capital Improvement Program (Includes Major Maintenance) Estimated 165 Budget 2021 2022 2023 2024 2025 2026 Estimated Project Listing City-Wide Capital Improvement Program General Fund General Facilities Building Improvements 701,000$ 652,000$ 84,000$ 144,000$ 193,000$ 143,000$ 701,000$ 652,000$ 84,000$ 144,000$ 193,000$ 143,000$ Parking System Fund Equipment -$ -$ -$ -$ -$ -$ Conference Center Building Improvements -$ -$ -$ -$ -$ -$ Police Special Projects Fund Vehicles and Equipment -$ 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 330,000$ 330,000$ 330,000$ 330,000$ 330,000$ 330,000$ 2019 Refunding LTGO 75,000 75,000 75,000 75,000 75,000 75,000 405,000$ 405,000$ 405,000$ 405,000$ 405,000$ 405,000$ 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 - 916,200 - - - Harborside Park Fountain Basin Lining - 100,000 - - - - Ivy Green Cemetery Project 20,000 - - - - - Kitsap Lake Boat Launch and Park Renovation 1,158,600 - - - - - Lions Park Boat Launch Dock Design - - - 270,000 - - Lions Park Dock Renovation - - - - 1,200,000 - 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 10,000 200,000 - Park Accessibility Upgrades (CDBG)75,550 - - - - - Pendergast Regional Park Turfed Fields and Restroom - - - - - - Sheridan Park Community Center/Senior Center Renovation - - 2,250,000 - - 2,500,000 Warren Ave Playfield 50,000 - - - - - 1,304,150$ 1,416,200$ 2,570,000$ 1,180,000$ 1,400,000$ 2,500,000$ 166 Budget 2021 2022 2023 2024 2025 2026 Estimated Project Listing City-Wide Capital Improvement Program Residential Street and Sidewalk Fund City Safety Improvement 90,000$ 30,000$ 30,000$ 30,000$ 30,000$ 30,000$ Sidewalk Program 340,000 430,000 430,000 430,000 430,000 430,000 Street Preservation and Maintenance Program 600,000 600,000 600,000 600,000 600,000 600,000 1,030,000$ 1,060,000$ 1,060,000$ 1,060,000$ 1,060,000$ 1,060,000$ Transportation Projects Fund 6th Street Phase II (Warren to Pacific) 876,255 - - - - - 6th Street Phase III (Naval to Warren)- - 325,000 1,885,000 - - Austin Drive Bike/Ped Street Markings 150,000 - - - - - Belfair Valley Road Subgrade Repair & Overlay 150,000 150,000 200,000 - - - Bremerton School Zone Safety Improvements (SRTS)200,000 - - - - - Burwell Street Adaptive Signals - 168,250 168,250 1,910,110 - - City Safety Improvement 100,000 100,000 100,000 100,000 100,000 100,000 City Street Lighting 35,000 35,000 35,000 35,000 35,000 35,000 Cross-SKIA Connector and Lake Flora Road - New Intersection - 185,000 - - - - Downtown Bike Improvements 450,000 - - - - - Downtown Lighting 120,000 120,000 120,000 120,000 - - E11th Street and Perry Avenue Reconstruction 3,715,793 - - - - - HSIP III-Kitsap Way Bike Lane/Warren Signal 2,240,000 - - - - - Kitsap Lake Elementary (SRST)100,000 - - - - - Oyster Bay Avenue Improvements (Kitsap Way to Arsenal)- - - - 600,000 4,000,000 PSE Power Pole Relocation 5,000 5,000 5,000 5,000 5,000 5,000 Quincy Square on 4th Street (Washington to Pacific) 100,000 - - - - - Ricky Road - Street Light Construction - - - 200,000 - - Sidewalk Program 334,000 345,000 345,000 345,000 345,000 345,000 Signage and Pavement Marking Maintenance 170,000 170,000 170,000 170,000 170,000 170,000 Signal System Upgrades 100,000 100,000 100,000 100,000 100,000 100,000 Sinclair/Union Intersection Improvements - - - - - 250,000 SR-303 Warren Ave Bridge Pedestrian Improvements 750,000 600,000 14,200,000 - - - Streets Preservation and Maintenance Program - 150,000 150,000 150,000 150,000 150,000 Traffic Model Development/Corridor Capacity and Signal Optimization Stud 20,000 - - - - - Traffic Signal Retiming Annual Plan 20,000 20,000 20,000 20,000 20,000 20,000 Transportation Comprehensive Plan Development 500,000 200,000 100,000 - - - Trash Cans and Benches 15,000 15,000 15,000 15,000 15,000 15,000 View Ridge Elementary (SRTS)- 250,000 250,000 2,500,000 - - Washington Avenue Roundabout 337,500 4,225,000 - - - - 167 Budget 2021 2022 2023 2024 2025 2026 Estimated Project Listing City-Wide Capital Improvement Program Transportation Projects Fund - Continued Washington Avenue Sidewalk Construction - Towers Dev Agmt 145,000 - - - - - Wayfinding Signage 80,000 - - - - - Werner Road - Signal Improvements and Widening - - - - 350,000 350,000 West Kitsap Way Reconstruction/Rechannelization (Chico to SR-3)- - 303,000 303,000 - 700,000 10,713,548$ 6,838,250$ 16,606,250$ 7,858,110$ 1,890,000$ 6,240,000$ Fire Public Safety Capital Fund 349,000$ -$ -$ -$ -$ -$ Water Capital Watermains 3,547,085$ 2,805,730$ 1,460,000$ 1,460,000$ 1,460,000$ 1,960,000$ Wells, Pump Stations and Source 1,680,000 800,000 700,000 500,000 650,000 700,000 Reservoirs and Dams 1,260,000 610,000 830,000 750,000 2,570,000 850,000 Buildings, Roads, Bridges and Land 355,000 760,000 125,000 140,000 140,000 425,000 6,842,085$ 4,975,730$ 3,115,000$ 2,850,000$ 4,820,000$ 3,935,000$ Wastewater Capital Mains 7,396,446$ 3,285,000$ 2,349,259$ 5,625,000$ 1,525,000$ 3,975,000$ Pump Stations and Treatment 1,645,000 2,300,000 1,525,000 2,150,000 3,600,000 2,900,000 Buildings and Land - - 165,000 - - - 9,041,446$ 5,585,000$ 4,039,259$ 7,775,000$ 5,125,000$ 6,875,000$ Stormwater Capital Stormdrains, Culverts, Bridges and Ditches 3,631,903$ 6,350,000$ 4,436,330$ 1,525,000$ 2,250,000$ 750,000$ Miscellaneous 1,785,292 115,000 30,000 30,000 30,000 30,000 5,417,195$ 6,465,000$ 4,466,330$ 1,555,000$ 2,280,000$ 780,000$ ER&R Reserves City Vehicles and Equipment 1,163,095$ 1,950,079$ 2,422,032$ 1,286,781$ 827,054$ 623,807$ Information Technology Storage Area Network Refresh -$ -$ -$ 55,000$ -$ -$ -$ -$ -$ 55,000$ -$ -$ 36,996,519$ 29,452,259$ 34,862,871$ 24,248,891$ 18,085,054$ 22,621,807$ 168 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 – xDiversified 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. xDebt 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 - xThe 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. xBefore 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. xWhere possible, grants or contributions of capital will be identified for proposed City expenditures. xDeficit 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 169 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. xCash 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). xReplacement 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. xLong-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. xBonds 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. xWhere possible, the City will use special assessment revenue, or other self- supporting bonds instead of general obli- gation bonds. xThe 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 – xSufficient operating reserves (working capital) to manage monthly and daily cash flow variability. xAdequate liquidity to provide for limited interruptions in revenues (natural disas- ters, unexpected loss of revenue source, etc). xContingency and reserve funds should be Financial Goals & Policies 170 available for use in the event of emergen- cy and/or unforeseen events. xResources 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 – xThe City will maintain reserves required by law, ordinance, and/or bond cove- nants. xThe 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. xThe 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. xThe 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. xThe 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 – xMaintain public trust and confidence by utilizing resources in the most efficient manner possible. xExpenditures 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 – xBudget 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. xA 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 – xReports demonstrating the status of finan- Financial Goals & Policies 171 cial activity and results should be pre- pared on a timely basis and in compliance with BARS and GAAP accounting re- quirements. xReports showing the status of financial policy compliance should be provided periodically. xEnsure the legal use of public assets through an effective system of internal controls. To ensure all local, state, and federal rules are followed. Policy - xAn 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. xQuarterly 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. xRegular monthly financial statements will be prepared on a timely basis and posted for review on the City’s internet and in- tranet site. xThe City will maintain a budgetary con- trol system to ensure compliance with the approved budget. xThe 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. xThe 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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dministrativeAssistantCityEngineerProject Assistant(2)Civil Engineer III(Development)Engineering Tech IV(2)Permit TechnicianManaging Engineer(Utilities)Civil Engineer IIIEngineering Tech SrEngineering Tech IVEngineering Tech III(2)Managing Engineer(Transportation)Civil Engineer II(2)Eningineering Tech IV(2)Electronics TechProject ManagerPart-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 Mechanic LeadWWTP CMMS TechWWTP IndustrialMechanic (3)Journey ElectricianWWTP InstrumentControl SpecUtilities Laborer(2)Water UtilitiesManagerEnvironmental Technician(2)Stormwater PermitCoordinatorEnvironmental TechnicianWater OperationsSupervisorWater Operator LeadWater Operator Sr(3)Water Operator(2)Utilities Instrument& Controls SpecialistPart-Time Seasonal Labor.50Public Works & UtilityFiscal AnalystAccountingAssistant SeniorOffice AssistantSeniorOffice Assistant IIProject Manager184 Net Position by ComponentLast Ten Fiscal Years(accrual basis of accounting)Table 12010201120122013201420152016201720182019Governmental activitiesNet investment in capital assets66,905,386$71,532,476$78,295,484$80,093,194$83,690,399$82,209,827$82,392,861$92,668,578$90,725,735$89,793,827$Restricted8,275,949 6,008,032 4,200,925 4,104,980 3,767,053 8,629,268 7,876,417 5,168,496 6,595,111 6,442,935Unrestricted9,434,193 5,948,429 8,795,698 9,704,988 9,237,898 3,997,964 7,725,636 10,461,715 (11,238,387) (4,624,541)Total government activities net position84,615,528$83,488,937$91,292,107$93,903,162$96,695,350$94,837,059$97,994,914$108,298,789$86,082,459$91,612,221$Business-type activitiesNet investment in capital assets128,158,641$128,930,881$139,290,172$145,318,353$147,992,658$147,071,444$151,010,043$151,096,269$157,667,887$165,615,921$Restricted1,305,903 1,527,135 1,616,969 1,778,954 7,648,222 2,201,230 9,750,551 4,415,105 2,013,883 2,130,920Unrestricted23,973,489 26,398,932 24,624,122 21,386,988 14,110,023 19,858,485 12,406,380 22,542,260 28,222,526 27,840,687Total business-type activities net position 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$195,587,528$Primary governmentNet investment in capital assets195,064,027$200,463,357$217,789,699$225,411,547$231,683,057$229,281,271$233,402,904$243,764,847$248,393,622$255,409,748$Restricted9,581,852 7,535,167 5,817,894 5,883,934 11,415,275 10,830,498 17,626,968 9,583,601 8,608,994 8,573,855Unrestricted33,407,682 32,347,361 33,215,777 31,091,976 23,347,921 23,856,449 20,132,016 33,003,975 16,984,139 23,216,146Total primary government net position238,053,561$240,345,885$256,823,370$262,387,457$266,446,253$263,968,218$271,161,888$286,352,423$273,986,755$287,199,749$December 31,020,000,00040,000,00060,000,00080,000,000100,000,000120,000,000140,000,000160,000,000180,000,000200,000,0002010 2011 2012 2013 2014 2015 2016 2017 2018 2019Total Net PositionGovernmentalBusiness-Type185 Changes in Net PositionLast Ten Fiscal Years(accrual basis of accounting)Table 22010201120122013201420152016201720182019Program RevenuesGovernmental activities:Program revenuesCharges for services7,974,533$8,134,426$8,147,866$7,554,419$7,375,242$8,149,740$8,567,603$9,658,198$12,243,017$12,283,079$Operating grants and contributions2,685,281 1,862,766 677,864 756,478 686,422 821,207 564,000 546,661 724,939 3,248,605Capital grants and contributions3,748,282 1,753,775 6,847,248 3,752,058 3,072,619 3,342,402 1,819,614 8,861,763 3,348,533 1,119,760General revenuesProperty taxes8,553,934 8,546,532 8,578,750 8,511,679 8,688,122 8,971,576 9,618,496 9,746,766 10,044,803 10,154,188Sales taxes6,538,977 7,050,928 7,295,954 7,678,855 8,129,965 8,662,583 8,950,661 9,626,108 10,098,968 10,742,691Business taxes3,406,535 3,175,405 3,256,913 2,665,107 2,733,787 2,878,276 4,018,179 3,788,009 4,005,726 4,266,679Utility taxes4,531,307 4,512,670 4,407,473 4,415,712 4,332,386 9,695,992 9,773,769 10,337,783 10,358,465 10,630,789Other taxes2,391,050 2,384,628 2,679,142 3,147,164 4,045,311 4,045,245 4,209,946 3,969,957 4,054,630 3,719,323Other general revenues1,428,517 657,845 488,144 (720,663) 692,314 484,086 192,569 454,653 717,528 666,686Total governmental program revenues41,258,416 38,078,975 42,379,354 37,760,809 39,756,168 47,051,107 47,714,837 56,989,898 55,596,609 56,831,800Business-type activities: Charges for services: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 38,857,424Operating grants and contributions65,812 258,531 3,000 392,179-11,005 24,951--19,457Capital grants and contributions7,417,318 2,580,408 9,253,974 3,877,546 1,386,750 2,132,266 1,975,830 3,691,094 3,278,279 3,286,923General revenuesSales taxes-16,735 16,201 30,041 28,022 47,570 75,552 87,043 77,053 109,529Business taxes6,486395 1,120 4,598 3,915 14,020 17,948 8,316 8,056 15,041Other general revenues584,246 613,062 683,660 474,662 531,817 644,409 153,087 (108,993) 831,174 1,761,228Total business-type activities program revenues 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 44,049,602Total primary government program revenues75,314,023$68,019,319$79,145,168$71,737,161$72,727,617$84,461,926$84,153,722$96,653,677$97,551,630$100,881,402$ExpensesGovernmental activities:General government4,001,383$3,250,587$4,585,130$2,335,832$3,353,284$3,898,120$4,205,961$4,368,302$4,627,444$4,854,589$Public safety23,922,957 24,187,445 23,718,909 23,177,212 23,337,415 24,347,998 25,840,494 26,645,815 23,379,480 27,173,950Utilities and environment226,975 219,431 219,631 219,560 220,176-----Transportation4,214,922 4,012,477 4,235,164 4,206,821 4,459,164 5,801,997 5,515,358 6,014,666 6,865,230 8,336,420Economic environment2,031,753 3,310,097 2,231,951 1,865,434 1,813,732 1,889,697 1,905,763 2,142,745 2,037,587 2,701,913Cultural and recreation5,944,853 6,510,247 5,975,233 6,061,443 5,991,865 6,127,784 5,967,564 6,210,732 6,577,861 7,240,365Interest on long-term debt961,926 976,987 1,511,968 1,172,255 1,221,700 1,214,965 1,097,787 1,211,659 1,168,037 979,440Total governmental activities expenses41,304,769 42,467,271 42,477,986 39,038,557 40,397,336 43,280,561 44,532,927 46,593,919 44,655,639 51,286,677Business-type activities:Water9,242,707 8,298,916 8,868,640 8,923,134 9,276,527 10,222,657 13,163,870 13,690,176 13,596,316 12,800,708Wastewater8,927,299 9,009,876 9,822,019 9,943,879 9,945,606 10,128,629 12,725,757 13,653,478 14,661,810 15,493,107Golf course3,198,390 2,256,772 2,135,886 2,271,036 4,008,939 3,827,264 3,972,630 3,417,408 4,364,422 3,639,459Other proprietary funds1,478,026 1,603,135 1,831,098 2,281,994 2,151,899 1,823,388 2,564,868 4,016,057 2,930,825 4,296,600Total business-type activities expenses22,846,422 21,168,699 22,657,643 23,420,043 25,382,971 26,001,938 32,427,125 34,777,119 35,553,373 36,229,874Total primary government expenses64,151,191$63,635,970$65,135,629$62,458,600$65,780,307$69,282,499$76,960,052$81,371,038$80,209,012$87,516,551$December 31,186 Changes in Net PositionLast Ten Fiscal Years(accrual basis of accounting)Table 22010201120122013201420152016201720182019December 31,Change in Net PositionGovernmental activities:Excess of revenues over expenses (46,353)$ (4,388,296)$ (98,632)$ (1,277,748)$ (641,168)$ 3,770,546$ 3,181,910$ 10,395,979$ 10,940,970$ 5,545,123$Transfers 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 4,129,571 (777,532) 3,639,333 3,184,625 4,850,834 10,187,499 3,157,855 10,395,979 10,940,970 5,545,123Business-type activities:Excess of revenues over expenses11,209,185 8,771,645 14,108,171 10,556,309 7,588,478 11,408,881 4,011,760 4,886,660 6,401,648 7,819,728Transfers(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 7,033,261 5,160,881 10,370,206 6,093,936 2,096,476 4,991,928 4,035,815 4,886,660 6,401,648 7,819,728Governmental Activities Net Position:Net position - beginning85,911,876 84,358,110 84,615,528 83,488,937 91,292,107 93,903,162 94,837,059 97,994,914 109,377,800 86,067,098Prior period adjustment/special items(5,811,306) (2,144,491) (465,545)- (244,420) (100,372)- 986,907--Net position - ending84,230,141 81,436,087 87,789,316 86,673,562 95,898,521 103,990,289 97,994,914 109,377,800 120,318,770 91,612,221Business-type activities net positionNet position - beginning128,900,769 144,890,858 153,438,033 156,856,948 165,531,263 168,484,295 169,131,159 173,166,974 178,053,634 187,790,800*Prior period adjustment/special items 10,904,141 (728,969) (125,821) (209,083) (148,347) 714,050-- (30,787,297) (23,000)Net position - ending146,838,171 149,322,770 163,682,418 162,741,801 167,479,392 174,190,273 173,166,974 178,053,634 153,667,985 195,587,528Total Primary Government Net Position231,068,312$230,758,857$251,471,734$249,415,363$263,377,913$278,180,562$271,161,888$287,431,434$273,986,755$287,199,749$* GASB 75Cumulative Effect of Change in Accounting Principle187 Fund Balance of Governmental FundsLast Ten Fiscal YearsTable 3*Fund Balance reporting change resulting from implementation of GASB54 in 20112010 2011* 2012 2013 2014 2015 2016 2017 2018 2019General fundNonspendable -$ 18,683$ 18,418$ 24,801$ 20,060$ 18,827$ 23,407$ 18,957$ 30,279$ 36,109$ Restricted - 48,556 20,562 50,179 50,179 76,836 59,868 173,169 117,097 144,061Committed-----729,705939,3731,024,5371,298,2681,360,441Assigned-65,926545,168-------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 14,113,464General fund *Reserved----------Unreserved3,049,878---------Total General Fund3,049,878$ 3,407,446$ 4,602,670$ 4,869,288$ 4,796,119$ 5,483,976$ 7,965,102$ 10,318,932$ 12,331,956$ 15,654,075$ All other governmental fundsNonspendable -$ 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 6,198,874Committed- 232,026 313,984 357,663 652,253 674,653 566,466 785,236 1,269,567 1,382,691Assigned- 1,045,415 1,577,720 2,051,610 1,927,149 1,674,781 2,700,4023,125,414 2,748,639 3,815,568Unassigned-(96,866)-------13,701All other governmental funds *Reserved391,078---------Unreserved, reported in:Special revenue funds4,488,327---------Capital projects funds 6,662,498---------Debt service funds433,778---------Total All Other Governmental Funds11,975,681$ 5,796,035$ 4,678,296$ 5,449,816$ 5,503,091$ 10,162,485$ 10,388,507$ 10,447,277$ 10,396,220$ 11,410,834$ December 31, 0%24%10%14%52%2018 Governmental Fund BalancesNonspendableRestrictedCommittedAssignedUnassigned - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,00020102011*2012201320142016201720182019Governmental Fund Balances by Fiscal Year20102011*2012201320142016201720182019188 Changes in Fund Balances of Governmental FundsLast Ten Fiscal YearsTable 42010 2011 2012 2013 2014 2015 2016 2017 2018 2019RevenuesTaxes 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$ 39,038,975$ License and permits 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 1,930,527Intergovernmental 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 6,557,740Charges for services 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 4,148,378Fines and forfeits 1,581,937 1,536,690 1,492,213 1,252,160 1,260,4691,377,204 1,475,329 1,571,777 1,682,679 1,858,767Miscellaneous 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 2,628,118Total revenues 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 56,162,505ExpendituresGeneral government 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 6,518,514Public safety22,369,568 21,787,632 21,161,867 21,473,549 22,513,669 23,534,874 23,363,734 23,430,397 24,799,370 25,873,308Utilities and environment219,431 219,631 219,560 28,166 23,165 28,694 28,401 24,450 31,103 38,387Transportation3,010,848 3,135,657 4,419,430 3,242,692 4,236,661 4,382,943 3,807,174 5,763,284 4,690,768 5,889,868Economic environment3,269,259 2,292,909 1,891,527 1,616,533 1,647,643 1,799,656 1,832,929 2,330,587 2,343,463 2,728,510Mental/physical health75,126 75,573 69,963 271,038 274,877 275,421 154,084 126,279 82,030 84,683Cultural and recreation4,867,545 4,364,162 4,530,933 4,226,772 4,480,333 4,552,498 4,458,543 4,544,247 5,078,832 5,149,531Debt servicePrinciple771,500 1,382,500 1,458,239 10,025,000 1,260,000 1,255,000 1,685,000 1,715,000 1,770,000 1,820,000Interest and other debt issue costs964,772 1,402,902 1,140,116 1,174,562 1,192,256 1,222,366 1,259,364 1,228,139 1,185,478 1,095,261Capital9,361,248 7,256,768 5,708,349 4,781,135 6,028,569 4,879,056 2,598,779 9,262,740 6,172,520 2,230,973Intergovernmental Payments- 42,203--------Total expenditures51,787,755 49,197,697 46,696,036 51,673,109 46,370,963 47,135,457 44,572,985 56,063,788 52,486,917 51,429,035Excess of revenues over (under) expenditures(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 4,733,470Other Financing Sources (Uses)Proceeds of long-term debt19,407,267 9,675,000 5,215,000 8,590,000- 4,160,000--- 6,640,000Premiums on bonds sold122,033 401,073- 399,823----Payments to refunded escrow agent(10,387,010) (9,675,000) (5,653,814)------(6,584,044)Capital asset donation and disposal40,930 511,823- 137,498 199,55067,728 123,770 1,186,254 186,152-Insurance recoveries18,629 1,251 349 285 8,817 10,620 8,741 13,218 8,877 35,022Transfers in5,630,979 6,921,147 6,074,690 6,932,744 8,098,633 4,746,365 1,885,584 2,568,366 4,109,782 3,718,406Transfers out(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) (4,206,120)Total other financing sources and uses 12,690,581 4,151,388 4,145,942 14,620,858 6,625,321 6,543,746 108,456 699,472 (312,385) (396,736)December 31, 189 Changes in Fund Balances of Governmental FundsLast Ten Fiscal YearsTable 42010 2011 2012 2013 2014 2015 2016 2017 2018 2019December 31, Other Change in Fund BalanceChange in reserves for inventory (10,666) 6,820 (23,264)-------Net change in fund balances 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 4,336,734Fund balances-beginning10,426,451 15,025,559 9,203,481 9,280,966 10,319,104 10,299,210 15,646,461 18,353,609 20,766,212 22,728,175 Prior Period Adjustments123,428--- 73,204 16,307----Fund balances-ending15,025,559$ 9,203,481$9,280,966$10,319,104$ 10,299,210$ 15,646,461$ 18,353,608$ 20,766,212$ 22,728,175$ 27,064,909$ Debt service as a percentage of noncapital expenditures4.09% 6.64% 6.34% 23.88% 6.08% 5.86% 7.01% 6.29% 6.38% 5.93% - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,0002010 2011 2012 2013 2014 2015 2016 2017 2018 2019Changes in Fund Balance by Fiscal YearBeginning Fund BalanceEnding Fund Balance190 Assessed and Estimated Actual Value of Taxable PropertyLast Ten Fiscal YearsTable 5FiscalYearAssessed ValueEstimatedActual ValueAssessed ValueEstimatedActual ValueAssessed ValueEstimatedActual Value2010 2,738,164,824 3,187,619,120 161,319,684 163,279,032 2,899,484,508 3,350,898,152 86.2% 2.972011 2,592,959,827 2,939,863,749 155,787,967 157,999,967 2,748,747,794 3,097,863,716 88.4% 3.132012 2,396,294,922 2,704,621,808 152,670,570 155,153,018 2,548,965,492 2,859,774,826 88.8% 3.372013 2,250,204,824 2,445,874,809 144,576,776 148,436,115 2,394,781,600 2,594,310,924 92.1% 3.612014 2,143,730,007 2,358,338,842 149,270,722 156,304,421 2,293,000,729 2,514,643,263 91.0% 3.852015 2,206,109,042 2,346,924,513 148,433,705 149,480,065 2,354,542,747 2,496,404,578 94.1% 3.832016 2,358,328,229 2,508,859,818 145,081,330 146,104,058 2,503,409,559 2,654,963,876 88.9% 3.892017 2,596,377,541 2,762,103,767 140,227,596 141,216,109 2,736,605,137 2,903,319,876 89.2% 3.572018 2,926,744,313 3,113,557,780 146,755,271 147,789,800 3,073,499,584 3,261,347,580 89.1% 3.272019 3,443,857,735 3,663,678,441 159,545,958 160,670,653 3,603,403,693 3,824,349,094 90.4% 2.83Ratio of Assessed Valueto Estimated Actual ValueTotal Levy Rate per $1,000Real PropertyPersonal PropertyTotal050,000,000100,000,000150,000,000200,000,000250,000,000300,000,000350,000,0002010 2011 2012 2013 2014 2015 2016 2017 2018 2019PERSONAL PROPERTYPersonal Property Assessed ValuePersonal Property EstimatedActual Value01,000,000,0002,000,000,0003,000,000,0004,000,000,0005,000,000,0006,000,000,0007,000,000,0008,000,000,0002010 2011 2012 2013 2014 2015 2016 2017 2018 2019REAL PROPERTYAssessed ValueEstimatedActual Value191 Governmental Activities Tax Revenues by SourceLast Ten Fiscal YearsTable 62010201120122013201420152016201720182019General RevenuesTaxesProperty Tax8,553,934 8,546,5328,578,750 8,511,679 8,688,122 8,971,576 9,618,497 9,746,766 10,044,803 10,154,188Local Sales & Use TaxLocal Retail Sales & Use Tax6,120,060 6,604,669 6,844,193 6,489,850 6,864,848 7,288,823 8,007,178 8,568,933 9,041,182 9,655,021Local Revitalization Financing146,258 370,613 339,594 337,450 340,860 349,901 352,173 356,075 343,160 330,000Hotel/Motel Sales & Use Tax347,792 393,288 417,131 388,620 434,001 529,682 555,833 637,423 695,492 713,309Criminal Justice Sales & Use Tax418,917 446,258 451,761 462,935 490,256 541,747 591,310 628,843 714,625 757,669Total Local Sales & Use Tax7,033,027 7,814,828 8,052,679 7,678,855 8,129,965 8,710,153 9,506,494 10,191,274 10,794,459 11,455,999Business TaxesBusiness & Occupation Taxes2,811,903 2,765,879 2,698,574 2,609,466 2,664,794 2,838,188 3,254,215 3,075,502 3,127,854 3,327,812Gambling Excise Taxes276,734 93,146 81,841 55,641 68,993 54,108 68,301 61,669 71,722 57,187Total Business Taxes3,088,637 2,859,025 2,780,4152,665,107 2,733,787 2,892,296 3,322,516 3,137,171 3,199,576 3,384,999Utility TaxesElectric Utility1,716,776 1,776,770 1,756,362 1,822,957 1,839,046 1,786,917 1,921,464 2,056,594 1,966,767 1,918,055Gas Utility419,100 449,995 375,524 365,522 394,593 371,878 346,428 401,961 392,287 463,906Garbage/Solid Waste Utility454,929 455,621 459,818 476,599 483,359 573,835 653,451 681,545 716,044 753,030Cable TV Utility601,782 619,550 617,149 618,076 636,564 609,528 727,765 659,854 626,234 594,961Telephone Utility1,338,542 1,210,552 1,198,455 1,132,558 978,824 987,549 860,916 788,543 732,356 662,570Water Utility1,267,6751,307,466 1,310,542 1,366,011 1,722,961 1,767,957 1,717,541 2,063,033 2,324,594 2,320,742Wastewater Utility2,015,319 2,044,970 2,699,404 2,621,252 2,750,9033,051,164 2,964,677 2,999,130 3,436,132 3,082,822Stormwater Utility327,771 343,308 452,427 481,739 376,536 547,164 581,527 687,123 164,051 834,703Total Utility Taxes8,141,894 8,208,232 8,869,681 8,884,714 9,182,786 9,695,992 9,773,769 10,337,783 10,358,465 10,630,789Other Taxes and State Shared RevenueLeasehold Tax101,570 110,491 112,087 111,758 123,721 128,893 127,049 153,008 156,644 48,222TBD Vehicle Fees-- 189,169 431,866 444,012 480,625 510,642 549,548 580,020 585,817Parking Tax317,898 316,380 476,499 497,088 547,288 626,078 695,664 650,837 806,149 881,679Real Estate Excise Tax412,518 336,378 427,807 481,898 788,594 982,512 1,291,762 1,688,426 2,144,954 1,944,476State & Local Shared Revenue1,529,170 1,544,471 1,722,117 1,624,554 2,141,696 1,827,137 2,280,493 1,562,466 1,753,031 1,013,317Total Other Taxes and State Shared Revenue 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 4,473,51129,178,648 29,736,337 31,209,204 30,887,519 32,779,971 34,315,262 37,126,886 38,017,279 39,838,101 40,099,486December 31,192 Property Tax RatesDirect and Overlapping GovernmentsLast Ten Fiscal YearsTable 7Source: Kitsap County Assessor's OfficeFiscalYearOperatingMilageEMSMilageDebt ServiceMilageTotal CityMilageKitsap CountyMilageState SchoolMilageBremerton School District Milage/DebtPort of BremertonMilage/DebtPublic UtilityMilageKitsap RegionalLibrary MilageTotalOverlapping RatesTotal Direct &Overlapping Rates2010 2.16239 0.50000 0.30911 2.97151 0.98964 2.13360 3.75818 0.77433 0.06847 0.32040 8.0446211.016132011 2.32957 0.50000 0.29627 3.12583 1.06784 2.37752 4.13613 0.79156 0.07376 0.34726 8.7940611.919892012 2.55906 0.50000 0.30861 3.367671.13920 2.49738 4.54333 0.81469 0.07804 0.37076 9.4434012.811072013 2.76184 0.50000 0.35143 3.613271.20157 2.50708 5.52472 0.38352 0.08173 0.39111 10.0897313.702992014 2.95020 0.50000 0.39533 3.845541.23562 2.47237 5.88763 0.39439 0.08544 0.40208 10.4775314.323072015 2.94554 0.50000 0.38686 3.832401.20167 2.17682 5.81830 0.38814 0.08312 0.39013 10.0581813.890582016 2.83000 0.49000 0.57000 3.890001.16649 2.35544 5.56692 0.38170 0.08059 0.38179 9.9329313.822932017 2.63000 0.45000 0.48000 3.560001.08619 2.11674 5.53232 0.35055 0.07411 0.35337 9.5132613.073262018 2.40800 0.41000 0.45000 3.268001.01971 3.02127 5.01543 0.32699 0.06816 0.43169 9.8832513.151252019 2.11445 0.36265 0.35137 2.828470.93002 2.66173 3.14878 0.29431 0.06383 0.39380 7.4924710.32094Overlapping RatesCity of Bremerton Direct Rates0.000000.500001.000001.500002.000002.500003.000003.500004.000002010 2011 2012 2013 2014 2015 2016 2017 2018 2019City of Bremerton Direct Property Tax Rate20102011201220132014201520162017201820190.000002.000004.000006.000008.0000010.0000012.0000014.0000016.000002010 2011 2012 2013 2014 2015 2016 2017 2018 2019Total Direct & Overlapping Property Tax Rates 2010201120122013201420152016201720182019193 Principal Property TaxpayersCurrent Year and Nine Years AgoTable 8TaxpayerTaxableAssessedValuationRankPercentageof AssessedValuationTaxpayerTaxableAssessedValuationRankPercentageof AssessedValuationPuget Sound Energy 44,384,122$ 1 1.4% Puget Sound Energy 32,103,305$ 1 2.0%SP/LLU Insignia LLC 22,774,840 2 0.7% East Park LLC 20,796,880 2 0.7%EP Holdings LLC 20,014,800 3 0.7% Kitsap Community Credit Union 18,925,960 3 0.6%Cascade Living Group19,819,120 4 0.6% SHP II Bremerton LLC11,968,680 4 0.4%Pine Ridge Partners LLC15,392,960 5 0.5% New Albertsons Inc11,295,780 5 0.4%Bremerton Fee Owner LLC14,508,970 6 0.5% Bremer Trust11,208,290 6 0.4%Qwest Corporation13,706,227 7 0.4% Bremerton Residential Investments10,609,630 7 0.3%Oyster Bay Holdings LLC13,118,950 8 0.4% Toyexpansion10,046,230 8 0.3%Arch BPBRMWA01 LLC12,639,349 9 0.4% R & L Property Management9,831,040 9 0.3%Sylvan Associates12,221,110 10 0.4% Ryan Tim Properties LP9,735,71010 0.3%Top Ten Taxpayer Taxable Assessed Valuation188,580,4486.1% Top Ten Taxpayer Taxable Assessed Valuation146,521,5054.7%All Other Taxpayer Taxable Assessed Valuation 2,884,919,13693.9% All Other Taxpayer Taxable Assessed Valuation 2,968,236,923 95.3%Total Taxpayer Taxable Assessed Valuation3,073,499,584$ 100.0%Total Taxpayer Taxable Assessed Valuation3,114,758,428$ 100.0%201920096.1%93.9%Assessed Valuation of 2019 Top Ten Taxpayers Compared to Total Taxable Assessed Valuation Top 10 TaxpayersAll Other Taxpayers194 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 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% 2019 10,184 10,038 98.57% 121 10,159 99.75% 326 3.20% 7,500 8,000 8,500 9,000 9,500 10,000 10,500 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Annual Property Tax Levies and Taxes Collected Tax Levy Total Tax Collected 195 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 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 2019 42,080 3,603,403,693 29,470,000 323,460 29,146,540 0.81%693 *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 43,000 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 POPULATION 196 Computation of Direct and Overlapping Debt December 31, 2019 Table 11 Gross General Obligation Amount Applicable to Bremerton City of Bremerton 26,180,000 100.00 % 26,180,000 Kitsap County 58,934,744 8.60 % 5,068,388 Central Kitsap Schools 183,480,000 21.68 % 39,778,464 School District #100 1,224,000 73.27 % 896,825 So. Kitsap Schools #402 1,392,986 0.36 % 5,015 TOTAL 271,211,730 71,928,692 Jurisdiction Percentage Applicable to Bremerton 63% 7% 55% 1% 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 #402 197 Computation of Legal Debt Margin as of December 31, 2019 Table 12 Total Taxable Property Value 3,603,403,693 2.5% General purpose limit is allocated between:90,085,092 Up to 1.5% debt without a vote (RCW 39.36.020)54,051,055 Less: Outstanding Debt (non-voted)21,040,000 Less: Excess of Debt with a Vote - Add: Available Assets 293,692 Equals remaining debt capacity without a vote 33,304,747 Up to 2.5% debt with a vote (RCW 39.36.020)69,338,784 Less: Outstanding Debt (voted)8,430,000 Add: Available Assets 85,057 Equals remaining debt capacity with a vote 60,993,841 2.5% Utility purpose limit, voted (RCW 39.36.020)90,085,092 Less: Outstanding Debt - Less: Contracts Payable - Add: Available Assets - Equals remaining debt capacity- Utility purpose, voted 90,085,092 2.5% Open Space, park & capital facilities, voted (RCW 39.36.020)90,085,092 Less: Outstanding Debt - Less: Contracts Payable - Add: Available Assets - Equals remaining debt capacity - Open space, park & capital facilites voted 90,085,092 198 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 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 2019 34,184,896 19,014,390 15,170,506 1,025,000 542,440 1,567,440 9.68 * 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 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Net Revenue Available for Debt Service Available Net Revenue Total Debt Principal & Interest 199 Miscellaneous Statistics Table 14 DATE OF INCORPORATION October 14, 1901 FORM OF GOVERNMENT Council - Mayor Type of Government Home-Rule Charter Demographics in 2019 Total Area for City of Bremerton 32.1 Square Miles Number of City Employees 2019 Full-Time Equivalents 369.00 Fire Protection Number of Personnel 61 Number of Stations 3 Fire and Aid Calls - 2019 9,357 Priority 1 Response Time (minutes)5:57 Police Protection Number of Police Officers 51 Calls for Service - 2019 52,321 Average Priority 1 Response Time (minutes) 3:36 Average Priority 2 Response Time (minutes)4:46 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 - 2019 4,483 Number of Business Licenses Issued in City Limits 1,408 Number of Landlord Licenses Issued - 2019 1,702 200 Miscellaneous Statistics Table 14 Water Utility Services 2019 Residential Accounts 17,574 Commercial Accounts 1,896 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 2019 Residential Sewer Accounts 10,472 Commercial Sewer Accounts 937 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 2019 Residential Accounts 10,601 Commercial Accounts 1,037 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. 201 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 202 Miscellaneous Statistics Table 14 Local Transportation Washington State Ferries Seattle Bremerton Route - Total Annual Rides 2019 2,460,465 Kitsap Transit 2019 Foot Ferry Annual Rides - Port Orchard & Annapolis 560,486 Buses (County Wide) Annual Bus Rides (Routed Service )1,977,106 Kitsap Access & VanLink 310,374 Worker/Driver Service 370,165 Fast Ferry 476,936 2019 Total Bus Ridership 3,695,067 Vanpool and Other Vanpool Service 153,305 2019 Total Vanpool Ridership 153,305 Guaranteed Ride Home Guaranteed Ride Home 2019 Total Guaranteed Ride Home 113 Total Kitsap Transit Ridership 4,408,971 Sources: Washington State Ferries Kitsap Transit 203 Schedule of Insurance COMPANY, POLICY NUMBER & TERM COVERAGE LIMITS Allied W orld Insurance Company Policy # 5155-0013-00 02/01/2020 to 02/01/2021 Annual Premium: $192,257 Excess Liability: Bodily Injury & Property Damage, Employee Benefits Liability Automobile Liability Law Enforcement Liability Public Officials Liability Employment Practices Liability Self -Insured Retention $10,000,000 $12,000,000 $10,000,000 $10,000,000 $12,000,000 $10,000,000 $12,000,000 $10,000,000 $12,000,000 $500,000 Each Occurrence Annual Aggregate Each Accident Each Occurrence Annual Aggregate Each Wrongful Act Annual Aggregate Each Wrongful Act Annual Aggregate Each Occurrence, Wrongful Act, Accident Hartford Fire Ins Company Policy # TBD 12/31/2020-12/31/2021 $466,000 Risk of physical loss & damage to real & personal property as scheduled; Incl Earthquake and Flood $400,000,000 $50,000,000 $50,000,000 $37,000,000 Loss limit excess of $100,000 ded. Earthquake Limit 3%/$100K min ded Flood Limit-$100K ded outside Zone A Business Income/Extra Expense (Coverage includes damage to vehicles while parked on premises) Various policy sub limits apply Midwest Employers Casualty Company Policy # EW C008924 02/01/2020 to 02/01/2021 Premium: $70,058 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 204 COMPANY, POLICY NUMBER & TERM COVERAGE LIMITS Great American Insurance Company Policy # GVT 124-39-25-21-00 02/01/2020 to 02/01/2021 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; $25,000 deductible Fraudulent Transfer Limit; $25,000 ded Deductible Per Occurrence Indian Harbor Insurance Company (AXA XL Catlin) Policy # MTP 9038172 01 02/01/2020 to 02/01/2021 Annual Premium: $20,000 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 Third Party Liability Limit First Party Liability Limit Subject to various sublimits Retention $25,000 deductible Illinois Union Insurance Company Policy # PPL G27270013 002 05/16/2019 to 05/16/2021 Premium: $75,277 Pollution & Remediation Legal Liability: Retention $5,000,000 $10,000,000 $100,000 $400,000 $25,000 Each Pollution Condition Limit Aggregate SIR Each Pollution Condition Aggregate Retention – All Pollution Conditions Maintenance Retention thereafter 205 COMPANY, POLICY NUMBER & TERM COVERAGE LIMITS Travelers Property Casualty Company of America Pol # ZOH-21P4610A-20-ND 10/01/2020 to 10/01/2021 Premium: $4,115 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 #TBD 10/01/2020 to 10/01/2021 Premium: $5,100 Excess Protection & Indemnity: Fire Boat $4,000,000 Limit of Liability Water Quality Insurance Syndicate Policy # 54-82707 10/01/2020 to 10/01/2021 Premium: $320. Vessel Pollution: Fire Boat $1,000,000 Limit of Liability Global Aerospace Inc. Policy #9014636 2/2/2020-2/2/2021 Premium $1,440 Drones $1,000,000 Limit of Liability 206 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- 207 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 208 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 209 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 210 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 211 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 212 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 213 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 214 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 215 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 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267