HomeMy WebLinkAbout2022 BudgetCITY OF BREMERTON, WASHINGTON
2022 ANNUAL BUDGET
For the period January 1, 2022 thru December 31, 2022
2022 Budget
City of Bremerton, Washington
2022 Budget
For the year beginning January 1, 2022 and ending December 31, 2022
Mayor
Greg Wheeler
Council Members
Kevin Gorman– Council President .. District 3
Pat Sullivan .. District 1
Leslie Daugs .. District 2
Quinn Dennehy .. District 4
Michael Goodnow .. District 5
Mike Simpson .. District 6
Eric Younger .. District 7
Executive Leadership
Kylie Finnell .. City Attorney
Thomas Knuckey .. Public Works & Utilities Director
Tom Wolfe .. 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
Mayor Greg Wheeler
December 9, 2021
To the Citizens and the Honorable Council of the City of Bremerton:
I am pleased to submit the City’s 2022 Adopted Annual Budget. I believe this budget
responds to my initiatives, meets City Council’s priorities, maintains quality services for
citizens and invests in the community for long-term growth and prosperity.
The City is in a positive position and has had minimal financial impacts due to the
coronavirus. As a result of careful and conservative financial planning over the past
several years and a mix of sales taxes and other revenue, the City remains in strong fiscal
health. Economic growth also appears on an upward trajectory with permits for new
residential and commercial construction continuing to exceed prior year levels.
In the adopted budget, our priority is to maintain the delivery of essential services to
residents and continue making key investments to keep the City moving forward. This
budget focuses on fostering economic growth, improving our infrastructure such as
streets and sidewalks, and strengthening our community with funding for affordable
housing assistance, parks, emergency response, mental health and public safety.
2022 Budget Highlights
I’m pleased to present highlights from the budget:
• The City of Bremerton has included in the budget an increase in the City’s
Business and Occupation (B&O) tax exemption from $240,000 to $1,000,000 to
support the business community. The B&O increase will result in eligible
businesses in the City receiving an exemption from the tax and other businesses
seeing a decrease in their bill.
• Other support for local businesses includes providing funding to the Downtown
Business Association for Mainstreet. The City will distribute $50,000 this year and
intends to fund $50,000 in 2023 to help businesses in the downtown core.
• Our City’s police department is committed to the public safety of residents and
keeping neighborhoods safe. Also in the budget is the addition of 5 new police
officers as part of our community policing initiative, which includes bicycle
patrols in the City. Additionally, the budget will complete purchases for body
cameras for all our officers in 2022. Funding is also included for 2 behavioral
health specialists to respond to mental health crisis incidents.
• Providing a strong emergency response is important for providing a high quality of
care in the community. In 2022, three new first responders are budgeted to
increase department efficiencies and to expand responsiveness to emergencies and
medical assistance calls.
• The City will fund $3.4 million in road and sidewalk maintenance and $16.7
million in road capital improvements. This will continue repairs and construction
for streets and sidewalks and increase safety for bikes and pedestrians. The budget
has invested in the streets and sidewalks program over the past three years and
supports the goal established by the City Council to fund the Street Preventive
Maintenance and General Operations budget.
• My focus as well as the City Council’s is to maintain affordable housing
assistance. We have continued with assistance programs in this budget and will
provide additional funding for rental assistance to help residents.
• Included in the budget is a freeze of utility rates at current levels in 2022 for water,
sewer and stormwater services. All residences and rental housing as well as
businesses in the City will receive the rate freeze.
• Other funding includes approximately $2.6 million planned for park upgrades,
police body cameras, fire safety equipment, among other projects.
2021 Accomplishments During COVID-19
During the year, we administered the 2021 budget to meet the City’s goals and priorities
and assisted citizens and businesses impacted by COVID-19.
• Continued the COVID-19 Bremerton Rental Assistance Program
• Worked with residents on payment plans for City utility bills due to the impacts of
COVID-19. Additionally, developed a “bridge” program that started on October 1
to help residents work out payment plans when the state ended its moratorium for
the shutoff of utilities due to non-payment on September 31.
• Permitted outdoor seating in public parking and other spaces for Bremerton
restaurants so they could meet certain safety conditions to operate during COVID-
19.
• Worked with Bremerton Farmers Market to restart operations in Evergreen Rotary
Park under coronavirus health and safety standards.
• Invested in Western Washington University’s local Small Business Development
Center to help businesses respond and adapt to market changes due to COVID-19.
• Worked on efforts to freeze utility rates at current levels for water, sewer and
stormwater for residences, rental housing as well as businesses in 2022.
• Established partnerships to provide local COVID-19 testing and vaccination
centers to residents
• Provided mental health crisis intervention and mobile medical care for vulnerable
residents
• Prepared plans for 2022 to fund small business assistance, rental assistance, job
training, and entrepreneurship program for startups and existing businesses
Additionally, during the year, my administration:
•Completed the Wheaton Wy/HWY 303 Corridor Study
•Implemented Recommendations of the Charleston Business/Community District
Study
•Completed Warren Avenue Park Upgrades
•Secured Funding for Haddon Park Improvements
•Finalized the Gold Mountain Cascade Course Plan Redesign
•Continued with the Kitsap Lake Vegetation Management and Toxic Algae Control
Plan
•Completed the 3rd Yr of Streets and Sidewalks Program
•Adopted Changes to ADUs and Subdivisions Codes and Advanced the Infill
Development Toolkit to Help Increase Affordable Housing Supply
•Completed the 3rd Yr of the Rental Assistance Program and Weatherization
Program
•Approved Permits for Over $125 Million in Residential/Commercial Projects with
Nearly $56 Million in the Queue
•Completed Art Initiatives Projects
•Continued Implementing Parking Study Recommendations
•Began the Traffic and Parking Study in Partnership with U.S. Navy
•Formalized a Partnership with KPUD to Expand Fiber for Internet Access in the
City
•Partnered to Develop a Solution to Gorst Traffic Issues and Infrastructure
•Implemented the 2nd Yr of the Fire/Safety Prevention Program and Partnered on
the 1st full Yr of the Mobile Response Unit for Opioid and Mental Health
Incidents
•Began the Behavioral Health Program for Crisis Intervention and Continued
Support for Navigator Program
The adopted 2022 budget will maintain progress on current initiatives and programs,
enhance livability in our City and help sustain economic growth. I look forward to
continuing efforts to keep the City moving ahead in 2022.
Sincerely,
Greg Wheeler
Mayor
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8
BEG LIC.INTER-CHARGES FINES 2022
FUND AND GOV'T FOR AND OTHER TOTAL
FUND BAL.TAXES PERMITS REVENUE SERVICE FORFEITS REVENUE BUDGET
General Fund
General Government:
City Council 0 0 0 154,932 0 0 154,932
Executive 0 0 0 132,567 0 0 132,567
Financial Services 0 0 0 787,514 0 0 787,514
Legal 0 0 0 641,180 0 0 641,180
Human Resources 0 0 15,000 295,445 0 0 310,445
Community Development 2,531,000 1,385,800 0 804,500 25,000 0 4,746,300
Municipal Court 0 0 17,000 174,300 268,000 5,275 464,575
City Auditor 0 0 0 54,522 0 0 54,522
Law Enforcement 0 5,500 1,083,815 183,600 1,400 25,500 1,299,815
Fire/Emergency Medical 2,125,000 1,200 803,260 690,200 2,000 0 3,621,660
Police & Fire Pension 0 0 78,027 0 0 0 78,027
General Facilities 0 0 0 178,612 0 318,000 496,612
Parks 0 0 0 137,500 0 52,000 189,500
Engineering 0 114,000 0 2,364,345 0 0 2,478,345
Non-Departmental 29,956,593 40,000 5,273,645 141,614 700,000 170,000 36,281,852
Beginning Fund Balance 16,530,517 16,530,517
Total General Fund 16,530,517 34,612,593 1,546,500 7,270,747 6,740,831 996,400 570,775 68,268,363
Special Revenue Funds:
Street 611,479 800,000 0 825,000 85,000 0 1,117,000 3,438,479
Contingency Reserve 1,657,255 0 0 0 0 0 162,300 1,819,555
Lodging Tax 311,375 500,000 0 0 0 0 1,500 812,875
Parking System 843,579 0 0 0 0 400,500 1,446,310 2,690,389
Comm. Dev. Block Grant 64,971 0 0 600,000 10,000 0 80,500 755,471
Abatement Revolving Fund 152,712 0 0 0 0 50,000 125,500 328,212
Police Special Projects 704,908 0 0 0 0 5,000 403,500 1,113,408
Public Access Television 742,640 0 273,000 0 108,667 0 80,100 1,204,407
Gift & Donations Fund 93,191 0 0 0 0 0 3,100 96,291
Trial Improvement 91,891 0 0 18,000 0 0 600 110,491
One Percent for Arts 10,020 0 0 0 0 0 600 10,620
Conference Center Oper 837 0 0 65,000 917,420 0 452,500 1,435,757
Total Spec. Rev. Funds 5,284,859 1,300,000 273,000 1,508,000 1,121,087 455,500 3,873,510 13,815,956
Debt Service Fund:
2010 UTGO/LTGO (B)5,786 1,000,000 0 1,500 0 0 1,000 1,008,286
Government Center LTGO 86,693 0 0 0 0 0 331,500 418,193
2015 Public Safety Bond 89,380 550,000 0 0 0 0 1,500 640,880
2019 Refunding LTGO 179,451 330,000 0 3,000 0 0 147,600 660,051
Total Debt Service Fund 361,310 1,880,000 0 4,500 0 0 481,600 2,727,410
Capital Improvement Funds:
General Govt Capital Improv. 3,676,099 2,000,000 0 0 0 0 30,000 5,706,099
Park Facilities Construction 383,458 0 0 0 0 0 132,000 515,458
Residential Street & Sidewalk Fund 0 0 0 0 0 0 0 0
Transportation Projects Fund 1,805,655 1,586,500 155,000 11,808,693 0 0 3,426,172 18,782,020
Fire Public Safety Capital 437,800 0 0 0 0 0 0 437,800
Affordable Housing Capital Fund 3,598 0 0 0 0 0 100,500 104,098
Total Capital Improv. Funds 6,306,610 3,586,500 155,000 11,808,693 0 0 3,688,672 25,545,475
Total General Gov't Funds 28,483,296 41,379,093 1,974,500 20,591,940 7,861,918 1,451,900 8,614,557 110,357,204
2022 REVENUE SOURCES - ALL FUNDS
11/9/2021
9
BEG LIC.INTER-CHARGES FINES 2022
FUND AND GOV'T FOR AND OTHER TOTAL
FUND BAL.TAXES PERMITS REVENUE SERVICE FORFEITS REVENUE BUDGET
2022 REVENUE SOURCES - ALL FUNDS
11/9/2021
Enterprise Funds:
Water Utility 2,214,686 0 0 0 15,470,000 20,000 513,000 18,217,686
Water Capital 12,780,662 0 0 0 0 0 5,015,600 17,796,262
Wastewater Utility 2,200,149 0 0 0 16,429,338 15,000 23,000 18,667,487
Wastewater Capital 5,977,147 0 0 0 0 0 7,345,600 13,322,747
Stormwater Utility 691,465 0 0 210,000 4,925,000 7,000 80,500 5,913,965
Stormwater Capital 6,907,689 0 0 2,632,633 0 0 4,330,086 13,870,408
Utility Debt Reserve 1,729,313 0 0 0 0 0 11,000 1,740,313
Gold Mountain Golf Complex 1,160,093 0 0 0 5,449,426 0 24,500 6,634,019
Total Enterprise Funds 33,661,204 0 0 2,842,633 42,273,764 42,000 17,343,286 96,162,887
Internal Service Funds:
Risk Management 2,544,211 0 0 0 0 0 2,657,471 5,201,682
Employment Security 213,668 0 0 0 0 0 82,000 295,668
Accumulated Leave Liability 243,067 0 0 0 0 0 592,000 835,067
ER&R Operations & Maint.111,672 0 0 0 1,883,480 0 2,550 1,997,702
ER&R Equipment Reserve 4,944,563 0 0 0 0 0 2,037,769 6,982,332
Information Services 1,170,772 0 0 0 1,953,729 0 7,500 3,132,001
Total Internal Service Funds 9,227,953 0 0 0 3,837,209 0 5,379,290 18,444,452
Total Business Type Funds 42,889,157 0 0 2,842,633 46,110,973 42,000 22,722,576 114,607,339
Total All Funds 71,372,452 41,379,093 1,974,500 23,434,573 53,972,891 1,493,900 31,337,133 224,964,542
Beginning Fund
Balance
$71,372,452
32%
Taxes
$41,379,093
18%
Licenses & Permits
$1,974,500
1%
Intergovernmental
$23,434,573
10%
Charges for Service
$53,972,891
24%
Fines & Forfeits
$1,493,900
1%Other Revenue
$31,337,133
14%
Revenue Sources - All Funds
10
1/0/1900
2022
SUPPLIES &DEBT CAPITAL ENDING TOTAL
FUND PERSONNEL SERVICES SERVICE OUTLAY TRANSFERS FUND BAL.BUDGET
General Fund
General Government:
City Council 344,300 70,788 0 0 0 415,088
Executive 280,950 74,220 0 0 0 355,170
Financial Services 1,251,450 379,033 0 0 0 1,630,483
Legal Department 1,489,150 246,964 0 0 0 1,736,114
Human Resources 505,550 300,996 0 0 0 806,546
Community Development 2,012,450 927,998 0 0 200,000 3,140,448
Municipal Court 1,006,000 605,646 0 0 0 1,611,646
City Auditor 137,700 8,375 0 0 0 146,075
Law Enforcement 12,051,974 2,279,450 0 0 30,000 14,361,424
Fire/Emergency Medical 11,118,229 1,426,986 0 100,000 0 12,645,215
Police & Fire Pension 1,534,000 437,000 0 0 0 1,971,000
General Facilities 526,478 1,054,662 0 70,000 0 1,651,140
General Parks 2,334,883 895,178 0 0 0 3,230,061
Engineering 3,027,986 425,066 0 0 0 3,453,052
Non-Departmental 785,340 8,645,449 0 0 1,445,300 10,876,089
Ending Fund Balance 10,238,811 10,238,811
Total General Fund 38,406,440 17,777,811 0 170,000 1,675,300 10,238,811 68,268,363
Special Revenue Funds:
Street 1,389,780 1,991,683 0 0 0 57,016 3,438,479
Contingency Reserve 0 0 0 0 0 1,819,555 1,819,555
Lodging Tax 0 350,000 0 0 250,000 212,875 812,875
Parking System 0 1,171,111 542,708 50,000 70,000 856,570 2,690,389
Comm. Dev. Block Grant 152,550 109,375 0 0 351,300 142,246 755,471
Abatement Revolving Fund 0 190,100 0 0 0 138,112 328,212
Police Special Projects 0 369,755 0 0 0 743,653 1,113,408
Public Access Television 410,350 44,322 0 30,000 0 719,735 1,204,407
Gift & Donations Fund 0 12,500 0 0 0 83,791 96,291
Trial Improvement 0 45,200 0 0 0 65,291 110,491
One Percent for Arts 0 5,000 0 0 0 5,620 10,620
Conference Center Oper 0 1,393,905 28,178 0 0 13,674 1,435,757
Total Spec. Rev. Funds 1,952,680 5,682,951 570,886 80,000 671,300 4,858,139 13,815,956
Debt Service Fund:
2010 UTGO/LTGO (B)0 0 856,225 0 0 152,061 1,008,286
Government Center LTGO 0 0 329,363 0 0 88,830 418,193
2015 Public Safety Bond 0 0 502,800 0 0 138,080 640,880
2019 Refunding LTGO 0 0 528,447 0 0 131,604 660,051
Total Debt Service Fund 0 0 2,216,835 0 0 510,575 2,727,410
Capital Improvement Funds:
General Govt Capital Improv.0 0 0 0 3,805,372 1,900,727 5,706,099
Park Facilities Construction 0 0 0 132,000 0 383,458 515,458
Residential Street & Sidewalk Fund 0 0 0 0 0 0 0
Transportation Projects Fund 0 1,621,745 0 16,658,632 250,000 251,643 18,782,020
Fire Public Safety Capital 0 437,800 0 0 0 0 437,800
Affordable Housing Capital Fund 0 100,000 0 0 0 4,098 104,098
Total Capital Improv. Funds 0 2,159,545 0 16,790,632 4,055,372 2,539,926 25,545,475
Total General Gov't Funds 40,359,120 25,620,307 2,787,721 17,040,632 6,401,972 18,147,452 110,357,204
2022 EXPENDITURES - ALL FUNDS
11
1/0/1900
2022
SUPPLIES &DEBT CAPITAL ENDING TOTAL
FUND PERSONNEL SERVICES SERVICE OUTLAY TRANSFERS FUND BAL.BUDGET
2022 EXPENDITURES - ALL FUNDS
Enterprise Funds:
Water Utility 4,888,388 7,700,854 770,247 0 3,065,000 1,793,197 18,217,686
Water Capital 0 1,490,000 0 7,905,549 0 8,400,713 17,796,262
Wastewater Utility 3,590,335 8,666,636 1,605,827 0 2,915,000 1,889,689 18,667,487
Wastewater Capital 0 730,000 0 7,622,177 0 4,970,570 13,322,747
Stormwater Utility 1,586,293 2,776,298 339,041 0 485,000 727,333 5,913,965
Stormwater Capital 0 325,000 0 8,763,529 0 4,781,879 13,870,408
Utility Debt Reserve 0 0 0 0 0 1,740,313 1,740,313
Gold Mountain Golf Complex 10,300 4,692,766 433,450 0 0 1,497,503 6,634,019
Total Enterprise Funds 10,075,316 26,381,554 3,148,565 24,291,255 6,465,000 25,801,197 96,162,887
Internal Service Funds:
Risk Management 390,000 2,266,970 0 0 0 2,544,712 5,201,682
Employment Security 70,000 0 0 0 0 225,668 295,668
Accumulated Leave Liability 482,866 0 0 0 0 352,201 835,067
ER&R Operations & Maint 583,847 1,268,297 0 25,000 0 120,558 1,997,702
ER&R Equipment Reserves 0 5,000 0 1,665,260 0 5,312,072 6,982,332
Information Services 914,400 1,032,729 0 0 0 1,184,872 3,132,001
Total Internal Service Funds 2,441,113 4,572,996 0 1,690,260 0 9,740,082 18,444,452
Total Business Type Funds 12,516,429 30,954,550 3,148,565 25,981,515 6,465,000 35,541,279 114,607,339
Total All Funds 52,875,549 56,574,857 5,936,286 43,022,147 12,866,972 53,688,731 224,964,542
Personnel
$52,875,549
23%Supplies & Services
$56,574,857
25%
Debt Service
$5,936,286
3%
Capital Outlay
$43,022,147
19%
Transfers
$12,866,972
6%
Ending Fund
Balance
$53,688,731
24%
Expenditures - All Funds
12
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City Employee Total
LEOFF 1 0.18%0.00%0.18%
LEOFF 2 5.30%8.53%13.83%
PERS 1 10.25%6.00%16.25%
PERS 2 10.25%6.36%16.61%
PERS 3 10.25%Variable Variable
PSERS 10.39%6.50%16.89%
Pension Plans
Rate of Contributions
As of September 1, 2021
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Department and Position
Authorized Staffing - 2021 Amended Budget 384.61
Correction - Legal Part-Time to Regular Full-Time (.63 to 1.0)-0.26
City Auditor- City Auditor increase .40 to .60 0.20
Fire- Firefighter, FF/Paramedic 3.00
Police- Behavior Health Navigator (1.0 Temp to 1.0 Reg, 1.0 add)1.00
Police- Police Officer 5.00
Police- Crime Scene Analyst increase .50 to 1.0 0.50
Public Works- Engineering- Project Assistant 1.00
Public Works- Utility Maint/Facility- Laborer Seasonal 1.50 to Regular 1.0 -0.50
Public Works- Utility Maint- Concierge 1.00
(Temp Contract for Bremerton Government Center Owners Assoc.)
Sub-Total 10.94
Authorized Staffing Per Adopted 2022 Budget 395.55
FTE Change
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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
Executive
Mayor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,500 $9,500
Executive Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,443 $7,850
Economic Development Manager - 1.00 - - - - - $5,556 $6,769
Part-Time Seasonal - 0.10 - - - - -
Total Executive 2.00 3.10 2.00 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 - - - - $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 1.00 $6,443 $7,850
Asset Manager - - - - 1.00 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 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 - - - - - $4,512 $5,307
Accounts Payable Specialist - - 1.00 1.00 1.00 1.00 1.00 $4,512 $5,307
Accounting Assistant II 1.00 1.00 - - - - - $4,061 $4,761
Office Assistant Sr.- - - - 1.00 1.00 1.00 $4,284 $5,025
Office Assistant II - 1.00 1.00 1.00 - - - $3,658 $4,284
Part-Time Clerical 0.96 - 0.40 - - - -
Total Financial Services 11.96 12.00 11.40 10.00 11.00 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 2.00 2.00 2.00 2.00 $5,556 $6,769
Part-Time Clerical - - 0.20 - - - -
Total Human Resources 3.00 3.00 3.20 4.00 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 1.00 $8,248 $10,049
Assistant City Attorney I - - - - - - - $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 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
Legal Assistant I - Civil - - - - - 1.00 1.00 $4,560 $5,556
Legal Assistant I - Prosecution - - - - - 1.00 1.00 $4,560 $5,556
Part-Time Clerical - 0.20 0.50 1.40 1.53 0.90 0.90
Total Legal 8.00 8.20 8.50 10.40 10.53 11.90 11.90
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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
Assistant Court Administrator - - - - - - 1.00 $6,132 $7,472
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 1.00 $5,608 $6,602
Legal Technician II - - - - - - 1.00 $4,761 $5,608
Legal Technician 3.50 3.00 3.00 3.00 3.00 3.00 2.00 $4,284 $5,025
Part-Time Clerical 0.38 0.38 0.38 - - - -
Total Municipal Court 8.88 8.38 8.38 8.00 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 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 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 1.00 $4,512 $5,307
Tax & License Specialist - - 1.00 1.00 1.00 1.00 1.00 $4,061 $4,761
Planner II 1.00 2.00 2.00 2.00 2.00 2.00 2.00 $6,240 $7,379
Planner I 1.00 - - - - - - $5,608 $6,602
Building Insp./Plans Examiner II - 1.00 1.00 1.00 1.00 2.00 2.00 $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 12.00 15.00 15.00 16.00 17.00 17.00
Police Department
Police Chief 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $11,653 $14,199
Police Captain 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $11,807 $12,906
Police Lieutenant 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $10,366 $11,331
Police Sergeant 8.00 8.00 8.00 8.00 8.00 8.00 8.00 $8,849 $9,625
Police Corporal 8.00 8.00 8.00 8.00 8.00 8.00 8.00 $8,292 $8,292
Police Officer 36.00 37.00 37.00 37.00 37.00 37.00 42.00 $6,408 $3,947
Warrant Officer 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $4,992 $5,794
Police Records Specialist II 3.00 3.00 3.00 3.00 3.00 5.00 5.00 $4,196 $4,922
Police Records Specialist Supervisor 1.00 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 1.00 $4,662 $5,492
Office Assistant Sr. 3.00 3.00 2.00 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 - $3,560 $4,169
Evidence/Crime Scene Technician - - - - - - 2.00 $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 1.00 $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 Navigator - - - - - 1.00 2.00
Part-Time Regular 0.76 0.76 0.76 0.76 0.76 0.76 0.76
Total Police Department 71.76 72.76 73.26 73.26 73.26 76.26 82.76
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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 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 2.00 2.00 2.00 2.00 2.00 $9,049 $9,773
Fire Lieutenant 9.00 9.00 9.00 9.00 10.00 10.00 10.00 $9,049 $9,773
Firefighter 17.00 17.00 17.00 20.00 21.00 21.00 23.00 $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
Paramedic/Firefighter 14.00 14.00 14.00 14.00 15.00 15.00 16.00 $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 59.00 60.00 63.00 66.00 66.00 69.00
City Auditor
City Auditor 0.40 0.40 0.40 0.40 0.40 0.40 0.60 $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 0.60 0.60 0.60 0.60 0.60 0.60 0.80
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 - - - - - - - $6,769 $8,248
Parks Maintenance Supervisor 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 1.00 $3,658 $4,284
Office Assistant I - - - - - - - $3,470 $4,061
Parks Service Specialist Lead - - - 1.00 1.00 1.00 1.00 $5,916 $6,981
Parks Service Specialist, Sr.4.00 4.00 4.00 3.00 3.00 3.00 3.00 $5,307 $6,240
Parks Service Specialist 4.00 4.00 4.00 5.00 5.00 5.00 5.00 $4,761 $5,608
Laborer - Parks 3.00 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 2.46 3.62 3.62 3.80 3.80 3.80
Parks & Recreation Part-Time & Seasonal Labor 1.99 1.99 1.95 1.85 2.19 2.19 2.19
Total Parks & Recreation 23.28 23.45 24.57 24.47 24.99 24.99 24.99
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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
Managing Engineer - Development - - - - - - 1.00 $8,665 $10,557
Project Manager - - - - 2.00 3.00 3.00 $7,850 $9,565
Engineering Project Assistant 2.00 2.00 2.00 2.00 2.00 2.00 3.00 $5,025 $5,916
Civil Engineer III 1.00 1.00 2.00 2.00 2.00 2.00 1.00 $7,379 $8,655
Civil Engineer II 2.00 3.00 2.00 2.00 1.00 2.00 2.00 $6,981 $8,232
Civil Engineer I - - - - - - - $5,768 $6,819
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 2.00 $5,307 $6,240
Engineering Technician IV 5.00 5.00 5.00 5.00 5.00 6.00 6.00 $5,916 $6,981
Electronics Technician - 1.00 1.00 1.00 1.00 1.00 1.00 $5,916 $6,981
Permit Technician - - 1.00 1.00 1.00 1.00 1.00 $4,761 $5,608
Part-Time Seasonal 0.28 0.47 0.47 0.69 0.69 0.69 0.69
Total Engineering 14.28 16.47 18.47 18.69 20.69 23.69 24.69
Total General Fund 221.56 227.76 234.18 238.22 245.87 254.24 264.94
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 1.35 1.98 1.98 1.98 1.98 1.98 1.98
Total BKAT 4.35 4.98 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 - - - - - - $5,916 $6,981
Journey Level Electrician 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 2.00 2.00 2.00 $5,307 $6,240
Street Service Specialist 3.00 4.00 4.00 4.00 3.00 3.00 7.00 $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 1.02 1.36 1.36 1.98 1.98 1.98 1.98
Total Street Department 13.02 10.36 10.36 10.98 10.98 10.98 14.98
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 -
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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 - - - - - $6,443 $7,850
Public Works and Utility Fiscal Analyst*- - 1.00 1.00 1.00 1.00 1.00 $6,443 $7,850
Administrative Project Manager - - - - 1.00 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 2.00 2.00 2.00 2.00 $4,512 $5,307
Accounting Assistant III 2.00 3.00 3.00 2.00 2.00 2.00 2.00 $4,284 $5,025
Accounting Assistant II - - - - - - - $4,061 $4,761
Customer Service Representative 1.00 2.00 2.00 2.00 2.00 2.00 2.00 $3,880 $4,512
Administrative Assistant - - 1.00 1.00 1.00 1.00 1.00 $4,761 $5,608
Office Assistant Senior Spec.1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,512 $5,307
Office Assistant Senior 3.00 2.00 1.00 1.00 1.00 1.00 1.00 $4,284 $5,025
Part-Time Regular 0.50 - - - - - -
Total Utility Administration 11.50 12.00 13.00 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 3.00 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 3.00 3.00 3.00 $5,916 $6,981
Part-Time Seasonal 0.19 0.19 0.39 0.50 0.50 0.50 0.50
Total Water Resources 11.19 12.19 12.39 12.50 13.50 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 1.00 $4,761 $5,608
WWTP Industrial Mechanic Lead - - - 1.00 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 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $3,658 $4,284
Part-Time Seasonal - - - - - - -
Total Wastewater 19.00 21.00 21.00 21.00 21.00 21.00 21.00
27
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Utilities Operations & Facilities
Utility/Facilities Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,248 $10,049
Internal Services Manager - - - - - 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 4.00 $5,916 $6,981
Utilities Service Specialist Senior 12.00 12.00 12.00 12.00 12.00 12.00 11.00 $5,307 $6,240
Utilities Service Specialist 10.00 14.00 14.00 14.00 14.00 14.00 13.00 $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 2.00 $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
Electronics Supervisor - - - - - - 1.00 $6,602 $7,797
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 2.00 $3,658 $4,284
Office Assistant Senior - - - - - - 1.00 $4,284 $5,025
Temporary Part-Time Seasonal 2.66 2.66 3.94 4.32 4.32 5.77 5.27
Total Utilities Operations & Facilities 34.66 41.66 42.94 43.32 43.32 45.77 46.27
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
Forest Service Specialist Lead 1.00 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 0.68
Total Forestry 3.00 3.68 3.68 3.68 4.68 4.68 4.68
Total Public Works & Utility Operations 92.37 100.89 105.37 108.48 110.48 112.93 113.43
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 3.00 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 0.20
Total Equipment Maintenance 3.26 4.00 4.20 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 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 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 7.00 7.00 7.00 7.00 7.00
Total Employees 327.54 343.63 356.73 363.88 373.53 384.35 395.55
FTE Per 1,000 Population 8.60 8.72 8.81 8.96 9.00 9.21 9.29
* Position reports to Financial Services but is physically located at Public Works
28
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Actual Actual Budget Budget
2019 2020 2021 2022
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 2022 incor-
porates anticipated increases of $6.43 million in
all categories but other revenues. There is a
slight decrease in other revenues by $287k. The
large increase in intergovernmental is primarily
attributed to the budgeted revenue for the Amer-
ican Rescue Plan Act of 2021 (ARPA).
The anticipated increase to General Fund ex-
cluding ARPA revenues is $2.07 million. Alt-
hough, the General Fund estimated revenues
continue to increase during the COVID-19 Pan-
demic, it is important to note that many of these
revenue sources are economically driven. Addi-
tionally, indicators of economic stability and re-
covery remain somewhat unknown and therefore
revenue projections will continue to be moni-
tored closely in order to provide important ser-
vices 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
Actual Actual Actual Actual Budget Budget
2017 2018 2019 2020 2021 2022
Taxes $30,926,610 $32,212,881 $32,474,945 $33,740,370 $33,533,194 $34,612,593
Licenses & Permits 1,172,596 1,397,726 1,535,956 1,349,149 1,388,550 1,546,500
Intergovernmental 1,245,194 1,746,597 3,810,445 3,433,811 2,047,096 7,270,747
Charges for Services 5,443,913 5,646,210 5,810,942 5,543,655 6,483,190 6,740,831
Fines & Forfeits 1,093,946 1,206,713 1,334,136 1,042,502 995,900 996,400
Other Revenue 1,688,459 609,372 1,068,492 937,406 857,500 570,775
Total $41,570,718 $42,819,499 $46,034,916 $46,046,894 $45,305,430 $51,737,846
General Fund
31
levy limit applied to the highest allowed levy is
the lesser of 1% or the IPD for tax districts with
a population greater than 10,000. For this year,
the IPD is 3.860% and therefore the budget in-
cludes a levy increase of 1%. The estimated
property tax revenue (including new construc-
tion, refunds, canceled taxes and supplements) is
$8,481,509.
In addition, the EMS tax levy of forty-seven
cents ($0.43) 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
$2,171,717.
The following tables recap the City’s recent
property tax levy information along with 2022
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
2022 5,042,741,942 8,481,509 1.68 2,171,717 0.43 1,450,000 0.29 12,103,226 2.40
2021 4,410,485,289 8,124,542 1.84 2,074,887 0.47 1,447,483 0.33 11,646,912 2.64
2020 4,001,032,935 7,872,012 1.97 2,000,516 0.50 1,446,377 0.36 11,318,905 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
Note: 2022 are estimates
City
Bonds
Total
Historical City Assessed Valuation, Property Taxes Levied, and Property Tax Rates - City of Bremerton - 2017 - 2022
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
2022 1.68 0.29 0.43 2.40 22.9% 3.01 0.84 0.29 3.52 0.06 0.36 8.07 77.1% 10.47
2021 1.84 0.33 0.47 2.64 24.6% 3.01 0.84 0.29 3.52 0.06 0.36 8.07 75.4% 10.71
2020 1.97 0.36 0.50 2.83 26.5% 2.98 0.87 0.27 3.31 0.06 0.37 7.86 73.5% 10.69
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
Note: At time of publication other government agency data was unavailable and prior year actuals are estimated.
Total City of Bremerton Other Government Agencies
Historical Ad Valorem Property Tax Rates in the City of Bremerton 2017 - 2022
(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 the past two years, the budgeted amount for
2022, including criminal justice, is $11.36 mil-
lion.
Combined sales and use tax revenue for 2022 is
budgeted at 13.55% over 2021 approved budget.
Motor vehicles continues to be the largest source
of sales tax within the city proving $3.3 million
estimated revenues for 2022. The top three larg-
est sources of sales tax after motor vehicles are
food and drink, specialty trade contractors, mis-
$0
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
2022 2021 2020 2019 2018 2017Amounts in ThousandsHistorical Sales Tax
Regular Criminal Justice
33
Other Taxes
The remaining tax revenues compose a small
share of total tax receipts for the City. These
other taxes are as follows:
Amusement Device Gross Receipts Tax -
rate of 2% on gross revenues
Gambling Taxes (including pull tabs, card
rooms, bingo, raffles, and fundraising) - rates
vary from 2% to 20%
Leasehold Tax — State tax of 12.84% of
which the City is allocated a 4% portion
The 2022 budget anticipates receipts of $111k
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
cellaneous store retailers and construction of
buildings.
Utility Tax
Utility taxes are levied on the gross operating
revenues earned by private and city owned utili-
ties; electric, gas, telephone, cable television,
solid waste, wastewater and stormwater within
Bremerton. In totality, the budget anticipates
$10.1 million from utility taxes; a $84k increase
from the 2021 budget. Water utility and waste
water utility have the highest anticipated in-
creases while remaining utilities are relatively
unchanged from the prior year. By Council ac-
tion, stormwater utility tax is now being allocat-
ed to the Transportation Capital Funds.
Business & Occupation Tax
The City of Bremerton imposes a local business
and occupation tax which applies to the gross
income of businesses that engage in business
activity within the City. Tax rates vary from
0.125% to 0.2% of gross revenue depending on
the classification of business activity. For 2022,
there was a change in the annual B&O tax ex-
emption from $240k in 2021 to $1 million for
2022, as part of the continued effort to provide
tax relief for small businesses and reduce the
City’s dependency on Business and Occupation
Tax revenue. Business & Occupation Tax is the
fourth largest source of revenue in the General
Fund and is budgeted at $2.5 million in 2022.
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 2022 budget anticipates total re-
ceipts of $1.54 million from all of the various
license and permit sources, which is unchanged
from the prior year budget. Construction permits
are also expected to increase slightly from 2021
and account for 61% 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 2022,
the per capita population is 42,560.
Total projected intergovernmental revenue for
2022 is $7.27 million, a $5.22 million increase
from the prior year. The largest revenue source
in this category comes from federal grants and
includes revenues of $4.366 million from ARPA
funds. Another revenue source is the GEMT
grant awarded to the Fire Department in the
amount of $100k.
The budget includes liquor excise tax receipts
and liquor board profits totaling $606k, which is
a slight increase 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 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 2022, the budget includes a
modest allocation of $80k in marijuana excise
tax revenue.
State Criminal Justice revenues are distributed
on a per capita basis, and in part, on crime rates.
For 2022, the City anticipates a combined total
revenue of approximately $180k which is ap-
proximately 7% above the prior year. The in-
crease is due to an increase in reported violent
crime rates within the City as well as the in-
creased per capita estimates.
Charges for Service
Plan check fees are charged for development
drawing review prior to the issuance of building
permits and are budgeted at $700k in 2022, a
$100k 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 $124k 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
$690k.
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 2022 charges are
35
calculated on the basis of the cost allocation plan
and interfund services provided from one fund to
another. The budgeted revenue for 2022 is $2.38
million for general government services and
$1.84 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 2022 is $1 million, which is less
than 1% increase from the prior year. Non-
parking infractions are trending upward and are
projected with an 23% increase while photo en-
forcement penalties, the larges revenue source in
this category, are tending 4.4% below the prior
year budget. Criminal traffic misdemeanor,
court/public defender recoupment and non-traffic
misdemeanor are all projecting increases in reve-
nues while civil penalties and non-court fines are
projecting decreases in revenues.
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 2022 is $309k which
is a 2.28% decrease the prior year. This decrease
is primarily attributed to a decrease in interest
earnings on rate on return.
Other Financing Sources
In 2022, other revenue consists of a $262k 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 $58,029,552 are high-
er than the amended 2021 budget by $7.9 million
or 16%.
Personnel costs continue to be the largest ex-
pense for the General Fund at 66% of total ex-
penditures. Increases in personnel are attributed
to wage adjustments, regular step increases and
the addition of 10.94 FTEs. Supplies and Ser-
vices, the second largest expenditure category in
the General Fund, increased by $5.27 million or
42%. Majority of this increase is attributed to
the $4.366 million expenditure budget for the
ARPA funding. The total capital budget of
$170k accounts for improvements at City owned
buildings and facilities. Transfers to other funds
are budgeted at $1.675 million and support
CDBG, Street, Parks Construction Affordable
Housing, Contingency Reserve, Transportation
Capital Projects, Conference Center and Storm-
water Operations.
The following departmental budgets provide de-
tails on objectives, goals, and planned General
Fund expenditures for 2022.
General Fund Overview
36
General Fund Revenue Detail
2022 GENERAL FUND REVENUES
BY SOURCE
2019 2020 2021 2022
ACCOUNT ACTUAL ACTUAL BUDGET BUDGET % CHANGE
TAXES
311.1000 General Property Tax 8,900,613 9,801,093 10,241,852 10,431,000 1.85%
311.3000 Sale of Tax Title Prop - 212 - - N/A
313.1100 Retail Sales & Use 9,593,553 9,937,137 9,300,000 10,560,000 13.55%
313.2700 Affordable Housing Sales Tax - 21,701 77,236 90,000 N/A
313.7100 Sales Tax - Criminal Justice 750,320 770,138 725,000 800,000 10.34%
316.1000 B & O Taxes 3,327,812 3,114,595 2,900,000 2,500,000 -13.79%
316.4100 Electric Utility Taxes 1,918,055 1,885,749 2,015,000 2,000,000 -0.74%
316.4300 Gas Utility Taxes 463,906 710,679 500,000 500,000 0.00%
316.4500 Garbage/Solid Waste 753,030 793,998 830,000 800,000 -3.61%
316.4600 Television Cable Taxes 594,961 586,411 560,000 565,000 0.89%
316.4700 Telephone Taxes 662,570 587,029 636,000 500,000 -21.38%
316.4801 Water Utility Tax 2,320,742 2,221,127 2,359,698 2,445,125 3.62%
316.4802 Wastewater Utility Tax 3,082,822 3,208,356 3,303,408 3,310,468 0.21%
316.4803 Stormwater Utility Tax (17,172) - - - N/A
316.8000 Gambling/Amusement 57,187 31,550 35,000 31,000 -11.43%
317.2000 Leasehold Excise Tax 66,544 70,596 50,000 80,000 60.00%
TOTAL TAXES 32,474,945 33,740,370 33,533,194 34,612,593 3.22%
LICENSES & PERMITS
321.0000 Misc. Licenses, Permits & Fees 519,464 451,683 433,550 491,500 13.37%
322.1000 Construction Permits 883,293 775,181 899,500 949,500 5.56%
322.4000 Right Of Way Permits 127,242 116,901 50,000 100,000 100.00%
322.9000 Other Non-Business Licenses 5,957 5,384 5,500 5,500 0.00%
TOTAL LICENSES & PERMITS 1,535,956 1,349,149 1,388,550 1,546,500 11.38%
INTERGOVERNMENTAL REVENUE
331.0000 Federal Grants - Direct 379,213 292,922 215,044 5,395,736 2409.13%
332.0000 Federal Revenue 2,051,050 1,773,512 650,000 690,000 6.15%
333.0000 Federal Grants - Indirect 6,364 3,754 - - N/A
334.0000 State Grants 262,272 216,935 31,160 18,260 -41.40%
336.0098 City County Assistance 113,863 109,309 95,000 130,000 36.84%
336.0620 Criminal Justice High Crime 113,827 117,999 104,000 112,000 7.69%
336.0621 Law & Justice (LO POP)24,811 13,156 13,778 14,896 8.11%
336.0626 Criminal Justice - Special Programs 45,191 47,022 48,848 52,774 8.04%
336.0642 Marijuana Excise Tax Distribution 84,858 81,969 83,000 80,000 -3.61%
336.0651 DUI - Cities 5,642 6,298 1,000 1,000 0.00%
336.0691 Fire Insurance Premium 62,165 72,088 76,236 78,027 2.35%
336.0694 Liquor Excise Tax 230,907 273,045 236,305 274,512 16.17%
336.0695 Liquor Board Profits 336,720 336,115 329,825 331,542 0.52%
337.0700 Bremerton Housing Authority 62,321 61,516 65,000 62,000 -4.62%
337.0801 Kitsap County 31,241 28,171 97,900 30,000 -69.36%
TOTAL INTERGOVERNMENTAL REVENUE 3,810,445 3,433,811 2,047,096 7,270,747 255.17%
37
General Fund Revenue Detail
2022 GENERAL FUND REVENUES
BY SOURCE
CHARGES FOR SERVICE
341.0000 General Government 116,698 95,249 68,100 68,800 1.03%
342.1000 Law Enforcement Services 224,000 188,712 143,800 183,800 27.82%
342.2000 Fire Protection Services 800 750 - - N/A
342.3000 Detention and Correction Services 220,728 183,489 178,500 153,000 -14.29%
342.4000 Inspection Fees - 73 500 500 N/A
342.5000 Emergency Service Fee 6,602 7,366 4,700 3,000 -36.17%
342.6000 ALS Transport Fees 762,105 569,495 650,000 690,000 6.15%
343.6000 Cemetery Fees 30,680 22,243 13,000 13,000 0.00%
345.8100 Zoning Fees 63,071 49,128 63,500 64,000 0.79%
345.8300 Plan Check Fees 554,077 593,621 600,000 700,000 16.67%
347.3000 Park Rentals 82,635 14,229 43,500 50,000 14.94%
347.4000 Event Admission Fee 2,960 925 1,500 - -100.00%
347.6000 Recreation Fees 127,383 16,036 67,500 74,500 10.37%
349.1000 Interfund General Government 2,222,458 2,132,744 2,308,738 2,375,886 2.91%
349.3000 Other Interfund Services 1,019,964 1,065,645 1,919,752 1,835,859 -4.37%
349.9500 Road Const & Engineering Services 376,782 603,950 420,100 528,486 25.80%
TOTAL SERVICE CHARGES 5,810,942 5,543,655 6,483,190 6,740,831 3.97%
FINES & FORFEITURES
352.0000 Civil Penalties 2,982 1,122 1,700 1,000 -41.18%
353.0000 Non-Parking Infractions 278,945 226,639 190,000 233,000 22.63%
354.0000 Photo Enforcement Penalties 901,530 724,317 732,000 700,000 -4.37%
355.0000 Criminal Traffic Misdemeanor 22,607 17,349 11,300 15,600 38.05%
356.0000 Non-Traffic Misdemeanors 9,040 16,020 5,500 17,400 216.36%
357.3000 Court/Public Defender Recoupment 2,781 1,178 1,900 2,000 5.26%
359.0000 Non-Court Fines 116,250 55,876 53,500 27,400 -48.79%
TOTAL FINES & FORFEITURES 1,334,136 1,042,502 995,900 996,400 0.05%
MISCELLANEOUS REVENUES
361.0000 Interest Earnings 346,477 222,842 178,000 145,000 -18.54%
362.0000 Rents & Royalties 174,976 121,070 127,600 153,500 20.30%
367.1100 Donations 1,000 650 - - N/A
369.0000 Other Miscellaneous Revenue 71,156 19,323 10,900 10,775 -1.15%
TOTAL MISCELLANEOUS REVENUES 593,609 363,886 316,500 309,275 -2.28%
OTHER FINANCING SOURCES
395.0000 Sale of Assets 4,888 - - - N/A
397.0000 Operating Transfers-In 466,000 344,807 541,000 261,500 -51.66%
398.0000 Insurance Recoveries 3,995 228,714 - - N/A
TOTAL OTHER FINANCING 474,883 573,521 541,000 261,500 -51.66%
TOTAL GENERAL FUND REVENUES 46,034,916$ 46,046,894$ 45,305,430$ 51,737,846$ 14.20%
2019 2020 2021 2022
ACCOUNT ACTUAL ACTUAL BUDGET BUDGET % CHANGE
38
Actual Actual Budget Budget
2019 2020 2021 2022
FTE positions 238.22 245.87 254.24 264.94
Revenues
Taxes $32,474,946 $33,740,371 $33,533,194 $34,612,593
Licenses & Permits 1,535,956 1,349,149 1,388,550 1,546,500
Intergovernmental 3,810,445 3,433,811 2,047,096 7,270,747
Charges for Services 5,810,942 5,537,827 6,326,365 6,740,831
Fines & Forfeits 1,334,136 1,042,502 995,900 996,400
Other Revenue 593,608 592,297 316,500 261,500
Debt Proceeds 474,883 344,806 697,825 309,275
Total 46,034,916 46,040,763 45,305,430 51,737,846
Expenditures
City Council 370,232 380,527 408,565 415,088
Executive 310,626 308,786 347,522 355,170
Finance 1,415,403 1,421,361 1,617,903 1,630,483
Legal 1,433,327 1,418,441 1,752,515 1,736,114
Human Resources 648,600 614,260 755,885 806,546
Community Development 2,193,476 2,313,005 2,919,380 3,140,448
Municipal Court 1,455,838 1,443,906 1,527,581 1,611,646
City Auditor 87,256 90,744 95,315 146,075
Law Enforcement 11,376,825 11,379,314 12,848,782 14,361,424
Fire/Emergency Medical Services 10,390,156 11,288,116 12,521,411 12,645,215
Police & Fire Pension 1,731,340 1,759,638 1,886,400 1,971,000
Facilities 1,538,954 1,311,024 1,964,975 1,651,140
Parks & Recreation 2,822,306 2,720,235 3,207,834 3,230,061
Engineering 2,362,247 2,619,925 3,162,302 3,453,052
Non-Departmental 4,826,266 6,170,814 5,117,634 10,876,089
Total Expenditures 42,962,853 45,240,097 50,134,004 58,029,552
Revenue over(under) expenditures 3,072,063 800,666 -4,828,574 -6,291,706
Beginning fund balance 11,194,478 14,266,541 15,076,727 16,530,517
Ending fund balance $14,266,541 $15,067,207 $10,248,153 $10,238,811
General Fund
39
Actual Actual Budget Budget
2019 2020 2021 2022
Expenditures
Personnel $30,880,870 $32,226,686 $35,531,775 $38,406,440
Supplies, services & taxes 10,404,607 10,891,982 12,703,729 17,777,811
Capital expenditures 192,321 128,327 540,000 170,000
Debt service 0 0 0 0
Transfers 1,485,055 1,993,101 1,358,500 1,675,300
Total General Fund $42,962,853 $45,240,097 $50,134,004 $58,029,552
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
2019 2020 2021 2022
Positions 8.80 8.80 8.80 8.80
Expenditures
Personnel $322,533 $337,816 $345,200 $344,300
Supplies, services & taxes 47,699 42,711 63,365 70,788
Capital expenditures 0 0 0 0
Debt service 0000
Transfers 0 0 0 0
City Council Total $370,232 $380,527 $408,565 $415,088
General Fund - City Council
41
2022 Budget Highlights:
Provide Legislative Direction & Leadership to
ensure the delivery of quality services to the
Citizens of Bremerton.
Support Mayor’s Initiatives by adequately
funding City Departments for Operations and
Projects.
2021 Accomplishments:
Discussion in progress/planned for the following:
Department of Health Certificate of Need
U.S. Census Results & Proposed Redistricting
Gorst Coalition on Possible Traffic Solutions
Charleston District Planning Study
Supported the following Programs or Projects:
Support Public Works Projects to improve
Utility Service, Water Quality, Pedestrian
Safety, and Streets (Local Streets & Sidewalks)
Kitsap Lake Water Quality Improvement Pro-
ject (Environmental Stewardship)
BHA Rental Assistance Program (Quality Af-
fordable Housing)
Code Revision for Accessory Dwelling Units
(Quality Affordable Housing)
BIPOC Business Forums through REAC part-
nership w/KEDA (Economic Development/
Public Outreach)
2022 Goals:
Local Streets & Sidewalks Improvements
Economic Development
Intra-City Traffic Flow & Reduce Parking Con-
gestion
Code Enforcement
Quality Affordable Housing
Environmental Stewardship
Public Outreach
Legislative Department
2022 Capital Considerations:
There are no capital considerations budgeted.
42
Executive Department
General Fund
The Executive Department is directed by the
Mayor, who is elected by Bremerton voters each
four years. The Mayor also serves as the admin-
istrative head of the City government. Executive
responsibilities include: administrating programs
and policies established by the City Council; di-
rection and coordinating departmental opera-
tions; informing the Council on City affairs,
problems and future needs; reviewing policies
and regulations involving municipal governmen-
tal management; and submittal of the City’s an-
nual budget.
Summary:
Actual Actual Budget Budget
2019 2020 2021 2022
FTE positions 2.00 2.00 2.00 2.00
Expenditures
Personnel $251,562 $265,476 $273,500 $280,950
Supplies, services & taxes 59,065 43,311 74,022 74,220
Capital expenditures 0 0 0 0
Debt service 0 0 0 0
Transfers 0 0 0 0
Total Executive $310,626 $308,786 $347,522 $355,170
General Fund - Executive
43
2022 Budget Highlights:
The Administration has incorporated the follow-
ing programs in the 2022 Budget:
Increase in B&O Tax Exemption from
$240,000 to $260,000.
Provided Funding to Continue Affordable
Housing Assistance, Expand Abatement Pro-
gram, a Continue Streets and Sidewalks Pro-
gram
Incorporated the Following Staff Adjustments:
-Added 5 new police officers, part-time
Crime Analyst to full-time; and 2 full-time
Behavioral Health specialists
-Added 2 firefighters and 1 firefighter/
paramedic
2021 Accomplishments:
Completed Wheaton Wy/HWY 303 Corridor Study
Implemented Recommendations of Charleston Business/
Community District Study
Completed Warren Avenue Park Upgrades
Secured Funding for Haddon Park Improvements
Finalized Gold Mountain Cascade Course Plan Redesign
Continued with Kitsap Lake Vegetation Management and
Toxic Algae Control Plan
Completed 3rd Yr of Streets and Sidewalks Program
Adopted Changes to ADUs and Subdivisions Codes and
Advanced the Infill Development Toolkit to Help In-
crease Affordable Housing Supply
Completed 3rd Yr of Rental Assistance Program and
Weatherization Program
Approved Permits for Over $125 Million in Residential/
Commercial Projects with Nearly $56 Million in the
Queue
Completed Art Initiatives Projects
Continued Implementing Parking Study Recommenda-
tions
Began Traffic and Parking Study in Partnership with U.S.
Navy
Formalized Partnership with KPUD to Identify Opportu-
nities to Expand the Fiber Network
Partnered to Develop Solution to Gorst Traffic Issues and
Infrastructure
Implemented 2nd Yr of Fire/Safety Prevention Program
and Partnered on 1st full Yr of Mobile Response Unit for
Opioid and Mental Health Incidents
Began Behavioral Health Program for Crisis Intervention
and Continued Support for Navigator Program
2022 Goals:
Implement Eastside Village/Harrison Hospital Market
Study Recommendations & Make Regulation Updates as
Necessary; Continue Implementation of Charleston Busi-
ness/Community District Study Results
Begin Assessment of Wheaton Way Bridge Pedestrian
Improvements
Continue Work on the Following Parks:
-Start Renovations/Upgrades of Kitsap Lake
Park
-Begin Design of Haddon Park Improvements
-Secure Funding for Upgrades to Pendergast
Regional Park Field
-Begin First Phase of Gold Mountain Cascade
Course Redesign
Continue Kitsap Lake Cleanup
Continue Infill Development Toolkit to Increase Afforda-
ble Housing Supply
Continue Affordable Housing Assistance, Abatement
Program and Streets and Sidewalks Program
Establish Program to Assist Low-income Households
Negatively Impacted by Development
Implement Community Policing and Emergency Re-
sponse Relief Initiatives
Initiate Utility Rate Freeze for 2022
Partner to Develop Urgent/Prompt Care on Kitsap Way
Complete Traffic and Parking Study in Partnership with
U.S. Navy
Continue Work on Gorst Traffic Issues and Infrastructure
Coordinate with KPUD to Evaluate Fiber Expansion with
City’s Capital Projects
Executive Department
2022 Capital Considerations:
The following capital projects are incorporated in
the 2022 budget:
Design/Construction
-Design of Haddon Park Renovations
-Begin Improvements to Kitsap Lake Park
and Facilities
-Start First Phase of Gold Mountain Cascade
Course Redesign
Equipment and Software
-Body cameras for 5 new police officers
-Equipment for new officers
Future capital improvements include:
Quincy Square
Pendergast Regional Park Field
Kiwanis Park Playground
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
2019 2020 2021 2022
FTE positions 11.40 10.00 11.00 11.00
Expenditures
Personnel $1,092,923 $1,125,555 $1,259,300 $1,251,450
Supplies, services & taxes 322,480 295,806 358,603 379,033
Capital expenditures 0 0 0 0
Debt service 0 0 0 0
Transfers 0 0 0 0
Total Financial Services $1,415,403 $1,421,361 $1,617,903 $1,630,483
General Fund - Financial Services
45
Financial Services
2022 Budget Highlights:
The Financial Services Department provides
City-wide support services and is responsible
for budget, accounting, reporting, treasury man-
agement, revenue collection, accounts payable
and payroll.
2021 Accomplishments:
Provided financial support services to City
Council, the Mayor, City departments and staff.
Fully staffed department.
Implementation of digitizing accounts payable
review and approval process.
Coordinated the funding allocation of the Amer-
ican Rescue Plan Act of 2021 (ARPA).
Fully implemented and developed processes for
monthly billing cycle for Utility billing.
Managing agent for the Bremerton Government
Center Owners Association (BGCOA).
Fiscal agent for multi-jurisdiction Gorst Coali-
tion.
2022 Goals:
Budget Document to meet Governmental Fi-
nance Officer’s Association (GFOA) certifica-
tion standards.
Review Financial policies to ensure they are
inline with best practices.
Develop training and workshops for city depart-
ments that not only allows for learning oppor-
tunities but also encourages collaboration be-
tween users and finance staff.
Complete upgrade of the ERP (Finance Sys-
tem).
Implementation of Governmental Accounting
Standards Board (GASB) Statement No. 87
Leases.
2022 Capital Considerations:
There are no capital considerations for 2022.
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
2019 2020 2021 2022
FTE positions 10.40 10.53 11.90 11.90
Expenditures
Personnel $1,205,581 $1,214,774 $1,506,600 $1,489,150
Supplies, services & taxes 227,746 203,666 245,915 246,964
Capital expenditures 0 0 0 0
Debt service 0 0 0 0
Transfers 0 0 0 0
Total Legal Department $1,433,327 $1,418,441 $1,752,515 $1,736,114
General Fund - Legal Department
47
2022 Budget Highlights:
Provide and administer all legal services on be-
half of the City.
Provide legal support and guidance on City
actions and general policy development
considerations of City Officials.
2022 Capital Considerations:
The City Attorney’s Office does not have capital
funds budgeted for 2022.
2021 Accomplishments:
Provided professional, accessible legal
representation to City Council, the Mayor, City
departments, and staff.
Drafted new and updated current provisions of
the Bremerton Municipal Code.
Prosecution Division (January—September
2021)
Processed 1170 gross misdemeanor and mis-
demeanor criminal cases.
Charged 910 criminal cases.
Conducted 10,952 criminal hearings.
Conducted 1 criminal trial.
Civil Division (January—September 2021)
Represented the City in 30 separate court ac-
tions, all in different phases of litigation.
There were no civil jury trials and no civil
judgments.
Began process to recover on City property
damage from uninsured drivers.
Attended 18 Council meetings and 9 Code
Enforcement hearings.
Reviewed 313 contracts/legal questions.
2022 Goals:
Continue to review and update the Bremerton
Municipal Code.
Continue to provide professional, accessible
legal representation to City Council, the Mayor,
City departments and staff.
Efficiently, professionally and successfully
represent the City in all phases of litigation
including civil defense and criminal prosecu-
tion.
Continue enhanced code enforcement program
for abandoned properties.
Continue to facilitate partnerships with social
services.
Provide ongoing legal updates and training to
police officers.
Legal Services
48
Legal Services—City Clerk Division
2022 Budget Highlights:
Continue to implement and manage City’s
public records request management system.
Complete State’s reporting using data from
the public records request management sys-
tem in 2022.
2022 Capital Considerations:
There are no capital considerations for
2022.
2021 Accomplishments:
Continued to use public records request
management system that follows the State’s
mandates for tracking public records re-
quests, increases customer service by im-
proving response times, and limits potential
liability to the City.
Continued to coordinate Public Records Act
training.
City Council approved a new legal staff
member to assist City Clerk in responding
to public record requests.
On boarding and training new legal staff
member.
2022 Goals:
Review records management policies and
update procedures.
Update City’s Public Records Act Policy
and organize ongoing staff training on the
Public Records Act.
Continue to oversee and manage the public
records request management system.
Connect with State Archives on transferring
records for long term retention.
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
2019 2020 2021 2022
FTE positions 4.00 4.00 4.00 4.00
Expenditures
Personnel $474,773 $480,350 $502,500 $505,550
Supplies, services & taxes 173,827 133,910 253,385 300,996
Capital expenditures 0 0 0 0
Debt service 0 0 0 0
Transfers 0 0 0 0
Total Human Resources $648,600 $614,260 $755,885 $806,546
General Fund - Human Resources
50
Human Resources
2022 Budget Highlights:
There are no Budget Highlights for 2022.
2022 Capital Considerations:
There are no capital considerations for 2022.
2021 Accomplishments:
Successfully negotiated Collective Bargaining
Agreements with Bremerton Police Officer’s
Guild, the Bremerton Police Management As-
sociation, and Teamsters.
Created an Anti-Human Trafficking Policy.
Provided support to employees and manage-
ment by performing the centralized functions
of recruitment, benefits enrollment and admin-
istration and employee training.
Assisted management in ensuring compliance
with all legal requirements such as the Civil
Service Rules, RCWs, Equal Employment Op-
portunity Commission, Fair Labor Standards
Act, Americans with Disabilities Act, Family
Medical Leave Act, etc.
Ran sixty-eight recruitments, processed 1,160
applications, processed sixty-one new hires,
twenty-eight promotions and forty employee
separations as of September 15th.
Completed ten individual position salary sur-
veys.
2022 Goals:
Continue to provide internal and external cus-
tomers with consistent, timely support, guid-
ance and direction, ensuring the City’s compli-
ance with policies, labor agreements and em-
ployment laws.
Work on achieving the 2023 AWC Well City
Award.
Update Supervisor Handbook.
Provide all employees with harassment/ em-
ployee conduct training.
51
Community Development
General Fund
Summary:
The Community Development Department is
responsible for leading city-wide and neighbor-
hood planning for growth and development, con-
ducting environmental planning, administering
land use and environmental codes, performing
plan review and inspections, providing public
information on community plans and develop-
ment rules, pursuing annexations consistent with
growth plans, insuring compliance with land use,
building and nuisance codes, supporting urban
design initiatives and project reviews, providing
program administration for the Community De-
velopment Block Grant (CDBG) and HOME
program activities. The department also provides
administrative and technical support to the City’s
contract Hearing Examiner, and council appoint-
ed Planning Commission and Design Review
Board.
Actual Actual Budget Budget
2019 2020 2021 2022
FTE positions 15.00 16.00 17.00 17.00
Expenditures
Personnel $1,524,077 $1,687,532 $1,902,700 $2,012,450
Supplies, services & taxes 601,523 558,972 941,680 927,998
Capital expenditures 0 0 0 0
Debt service 0 0 0 0
Transfers 67,876 66,501 75,000 200,000
Total Community Development $2,193,476 $2,313,005 $2,919,380 $3,140,448
General Fund - Community Development
52
2022 Budget Highlights:
Staff will continue to protect public safety
through permit review and inspection.
Continue to support the City’s economic revi-
talization by efficient and timely processing of
permits.
Staff will continue to ensure the City’s compli-
ance with state mandates for building, land use
and environmental protection regulations.
2022 Capital Considerations:
Community Development does not have any
capital expenditures in 2022.
2021 Accomplishments:
Issued new development permits that support
Bremerton’s revitalization.
As of the end of September 2021 we have ap-
proved permits with construction valued at over
$125 million, an increase of nearly 130% for the
same period last year which was a record break-
ing year. This activity has exceeded all prior
year’s records for development activity.
Completed the Shoreline Master Program up-
date in advance of the State required deadline.
Adopted changes to the City’s development
regulations to allow more infill housing (ADU’s
and density calculations for subdivisions)
Completed the transition from FileLocal to the
State Business License System (BLS) for online
business licensing and worked with IT to create
a City-sponsored website for online B&O tax
payments.
2022 Goals:
Continue to support the creation of new housing
units and other revitalization projects.
Continue to work on the Affordable Housing
Toolkit and update of regulations to help create
more affordable housing in Bremerton.
Work collectively with the Kitsap Regional Co-
ordinating Council (KRCC) and Puget Sound
Regional Council (PSRC) regional planning
groups for population growth and employment
target allocations to ensure compliance with the
State Growth Management Act.
Begin work to develop the program to update
the City’s Comprehensive Plan which must be
completed by 2024.
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
2019 2020 2021 2022
FTE positions 8.00 8.00 8.00 8.00
Expenditures
Personnel $917,932 $930,898 $983,000 $1,006,000
Supplies, services & taxes 537,907 513,008 544,581 605,646
Capital expenditures 0 0 0 0
Debt service 0 0 0 0
Transfers 0 0 0 0
Total Municipal Court $1,455,838 $1,443,906 $1,527,581 $1,611,646
General Fund - Municipal Court
54
Municipal Court
2022 Budget Highlights:
The court is requesting 2 positions to get
reclassed to correctly reflect the higher level of
work that is being performed in addition to cre-
ating an opportunity for succession planning.
The court is requesting funds to begin an assis-
tance program to help those that are court or-
dered to obtain a domestic violence assessment.
The court is also requesting funds to start a food
assistance program. This would provide snacks
to those appearing in court to increase their
ability to understand and participate in their
hearing.
2022 Capital Considerations:
No capital considerations planned for 2022.
2021 Accomplishments:
Continued Award of Grants
Office of Public Defense
$17,000 for 2022
The court has continued to utilize Zoom to al-
low us to run our regular court calendars while
attempting to reduce contacts to assist in keep-
ing staff and the public safe. While we have
seen an increase in the number of people ap-
pearing in person, we do still have a good per-
centage of our hearings that are held virtually.
It takes 2 clerks now to run the courtroom as we
need a moderator for Zoom. We have been able
to accomplish this mostly with existing staff.
We did need part time assistance for a couple
weeks in late summer to help. While we have
been able to make necessary changes to accom-
modate this, it has had an impact on staff being
able to take their earned time off.
2022 Goals:
Develop a plan for the future of virtual hearings
post pandemic.
Create a better environment for court hearings
by providing a healthy snack for participants.
Provide financial assistance for treatment evalu-
ations for those that don’t have the financial
ability to comply with court orders.
Work with the newly elected Judge to imple-
ment any new initiatives they have.
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
2019 2020 2021 2022
FTE positions 0.60 0.60 0.60 0.80
Expenditures
Personnel $80,782 $84,432 $88,400 $137,700
Supplies, services & taxes 6,474 6,312 6,915 8,375
Capital expenditures 0 0 0 0
Debt service 0 0 0 0
Transfers 0 0 0 0
City Auditor Total $87,256 $90,744 $95,315 $146,075
General Fund - City Auditor
56
City Auditor
2022 Budget Highlights:
The Work Plan for the coming year includes:
TBD
Will perform other projects as requested by
Audit Committee, Council, Mayor and/or Di-
rectors.
2022 Budget is materially consistent with the
2021 Budget as amended for the Auditor’s po-
sition which was increased from 0.4 FTE to 0.6
FTE.
2022 Capital Considerations:
There are no capital considerations.
2015 Accomplishments:
Completed Reports:
Xx
Xx
Xx
Xx
Consistent with security best practices,
hired consultant Moss Adams, LLP to per-
form penetration testing of the IT system to
identify weaknesses before they are ex-
ploited by attackers.
2022 Goals:
Continue to Update Audit Work Plan based on
Mayor and Council Goals and Priorities
Complete scheduled projects:
TBD
Follow-up on State Auditor Recommendations
Cash Counts and Inventory Testing
2021 Accomplishments:
Completed Projects
City Septic System Inventory
Sales Tax Revenue Audit
Police Department Evidence Inventory Testing
Cash Counts
57
Law Enforcement
General Fund
Summary:
The Police Department is responsible for the
maintenance of public order, responding to inci-
dents of criminal activity, traffic control, crimi-
nal investigations, crime prevention, Homeland
Security issues and other related public services.
The Chief of Police and all Officers under his
direction are tasked with enforcement of all Fed-
eral Laws, Washington State Laws and City Or-
dinances within the boundaries of the City.
The department is comprised of the following
units:
Administration
Investigations
Patrol
Property & evidence
Community resources
Traffic unit
Off Duty-contracted
Home detention
Central dispatch services
Actual Actual Budget Budget
2019 2020 2021 2022
FTE positions 73.26 73.26 76.26 82.76
Expenditures
Personnel $9,770,522 $9,885,200 $10,896,925 $12,051,974
Supplies, services & taxes 1,606,304 1,494,114 1,951,857 2,279,450
Capital expenditures 0 0 0 0
Debt service 0 0 0 0
Transfers 0 0 0 30,000
Total Law Enforcement $11,376,825 $11,379,314 $12,848,782 $14,361,424
General Fund - Law Enforcement
58
2022 Budget Highlights:
Hire 5 new Police Officers
Purchase 5 new vehicles
Part-time Crime Analyst to full-time
Hire 2 full-time Behavioral Health Navigators
2022 Capital Considerations:
Uniforms and equipment for 5 new officers
Body cameras for 5 new officers
5 new vehicles and equipment
MCT’s for 5 new vehicles
2021 Accomplishments:
Purchased Body Cameras (fully implemented
by January 1, 2022)
Hired 4 Records Specialists
Hired a Behavioral Health Navigator
(temporary position)
Contracted with Kitsap Mental Health for an in
-house, Designated Crisis Responder (DCR)
Trained and equipped all employees to respond
to 13 major law changes
2022 Goals:
Fully implement Body-worn cameras and in-
car camera systems
Increase the Directed Enforcement Team from
2 to 6
Add bike patrols to all City Parks and business
core areas
Increase Detective Division from 5 to 6
A robust Behavioral Health Response Team
Law Enforcement
59
Fire/Emergency Medical Services
General Fund
Summary:
The Fire Department is responsible for protecting
the citizens from the adverse effects of fires,
medical emergencies, hazardous material inci-
dents, and man-made or natural disasters.
The department is comprised of the following
divisions:
Administration
Fire Suppression
Fire Prevention and Investigation
Rescue & Emergency Aid
Training
Facilities
ALS Billing Services
Central Dispatch Services
Actual Actual Budget Budget
2019 2020 2021 2022
FTE positions 63.00 66.00 66.00 69.00
Expenditures
Personnel $9,293,950 $9,955,065 $10,718,900 $11,118,229
Supplies, services & taxes 1,096,206 1,268,067 1,802,511 1,426,986
Capital expenditures 0 64,984 0 100,000
Debt service 0000
Transfers 0 0 0 0
Total Fire/Emergency Medical $10,390,156 $11,288,116 $12,521,411 $12,645,215
General Fund - Fire/Emergency Medical Services
60
Fire Department
2022 Capital Considerations:
The Fire Department does not have Capital
funds budgeted for 2022.
2014 Accomplishments:
As of August 23, 2014 the Fire Department
responded to 4638 requests for emergency assis-
tance, compared to 4279 for 2013. This represents
an 8.4% increase in call for service.
There were no fire fatalities as of this date. The
last fire fatality was on December 24, 2013 and
before that April 1, 2012.
As of August 23, the total fire loss was
$825,270 from 16 incidents compared to $260,010
for 2013.
The Fire Marshal’s Office has completed only
4.32% of commercial fire inspections compared to
45% for 2013. This is due to the loss of one FTE
and providing shift coverage.
On August 5th the EMS levy was renewed again
for the 6th time since 1979. The EMS levy
passed at 75% for, we thank our citizens for
their continued support.
2022 Goals:
Hire three new employees (2 firefighters and 1
firefighter/paramedic) to staff an additional unit
during peak usage hours Monday thru Thurs-
day. This will help with the ever-increasing call
volume and longer ALS transport and wait
times at SMMC.
Update the City of Bremerton's Emergency Op-
erations Plan and host a city wide disaster exer-
cise.
Improve communications and emergency notifi-
cations with the public through social media.
Continue the support and expanded utilization
of the training consortium.
Develop a comprehensive recruitment plan that
focuses on the barriers to diversifying the de-
partment and precludes those from under repre-
sented communities from participating in the
hiring process.
2022 Budget Highlights:
Hire three new employees.
Provide all hazards emergency response and pre-
paredness on behalf of the City.
Provide the required training and certifications for
new and existing employees.
Complete plan review, construction and life safety
inspections.
2021 Accomplishments:
Filled the Assistance Chiefs Position
The Kitsap County Training Consortium plan is
developed and the Consortium has been estab-
lished.
The Fire Department is fully staffed for the first
time in a number of years.
Completed the remodel of the dorm rooms at sta-
tion 2 and 3.
Maintained PPE supplies throughout the city for
the response to COVID – 19 pandemic.
Provide access to COVID-19 vaccinations
and Flu shots for City Employees.
Continued the partner with Peninsula Communi-
ty Health Care to better respond to Opioid and
Mental Health patients in crisis. Engaging with 30
patients.
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
2019 2020 2021 2022
Expenditures
Personnel $1,375,024 $1,418,629 $1,479,400 $1,534,000
Supplies, services & taxes 356,316 341,009 407,000 437,000
Capital expenditures 0 0 0 0
Debt service 0 0 0 0
Transfers 0 0 0 0
Total Fire/Emergency Medical $1,731,340 $1,759,638 $1,886,400 $1,971,000
General Fund - Police & Fire Pension
62
Police and Fire Pension
2022 Goals:
Maintain same level of services provided to
LEOFF 1 Retirees.
Continue communication with members about
Veteran Affairs (VA) benefits and who is eligi-
ble.
Goals for the Pension budget are related to creat-
ing efficiencies and cost savings. The LEOFF 1
Pension Program is legislatively mandated as
service provided on to a specific group of Police
and Fire retirees.
2022 Budget Highlights:
Budget supports LEOFF 1 medical premiums,
pension and disability payments.
Total budgeted expenditures for 2022 are set at
$1,971,000.
2022 Capital Considerations:
There are no capital considerations for 2022.
2021 Accomplishments:
The City Clerk continues to act as the Board
Secretary for the Pension Board.
January through September 2021, processed 37
claims for Police and 89 claims for Fire LEOFF
1 recipients.
63
General Facilities
General Fund
Summary:
General facilities staffing is responsible for the
upkeep and maintenance of all City buildings
and grounds, other than those in the Parks and
Recreation Department. In addition, this divi-
sion is responsible for Utility (water, sewer,
storm) inventory, which includes ordering and
receiving equipment and supplies for the Depart-
ment of Public Works & Utilities. They are also
responsible for the repair of small miscellaneous
equipment, which includes pumps, generators,
and saws.
Actual Actual Budget Budget
2019 2020 2021 2022
Expenditures
Personnel $497,187 $502,634 $537,000 $526,478
Supplies, services & taxes 849,446 774,670 887,975 1,054,662
Capital expenditures 192,321 33,719 540,000 70,000
Debt service 0 0 0 0
Transfers 0 0 0 0
Total General Facilities $1,538,954 $1,311,024 $1,964,975 $1,651,140
General Fund - Fac ilities
64
General Facilities
2022 Budget Highlights:
Coordinate and manage contracts for a variety
of services, including custodial, elevators, fire
suppression, HVAC, pest control, security, etc.
Standardize security systems, camera systems
and access control measures at City Facilities
and properties.
Energy efficiency and energy use reduction at
City Facilities.
Maintain and service multiple school zone
flashers, speed feed back signs, crosswalk sig-
nals, traffic signals and City Street Lights.
Provide facility maintenance support for build-
ing systems, landscaping and all other general
tasks and also constructed improvements.
Install automated ADA door set at the Naval
Museum second floor entryway.
Boardwalk beacon light improvements.
Fire alarm panel replacement at the Police Fa-
cility.
Preliminary Site Development planning for the
Oyster Bay Expansion Project.
2021 Accomplishments:
Adopt Covid spread prevention tactics, manage
work plans and monitors, barrier implementa-
tions, disinfection and safe work place
measures.
Appointed the new Internal Services Manager .
Replaced Traffic Signal cabinets and other asso-
ciated improvements, per the City’s TS Im-
provement Program.
Remodel work to create two new DCD Office
spaces.
City Parking stall availability program imple-
mentation at the Harbor Side Parking Facility.
Designed the Library Building HVAC System
Replacement Project.
Completed Fire Station #2 / #3 Dormitory Re-
model Project.
Garage Door replacement at the Equipment Ser-
vice Building.
Gutter replacements at the Oyster Bay Facility,
main building.
HVAC unit replacement at the Utilities Build-
ing.
2022 Goals:
Zero lost time accidents, City property damage
or loss by staff.
Remote control capabilities for City Street
Lighting Systems.
Remodel of Engineering Office Lobby and crea-
tion of more usable work spaces.
Fill of new Electronics Supervisor position.
Site improvements work phase of the Oyster
Bay Expansion Project, to include grading and
site development.
Interior improvements at the Equipment Ser-
vices Building to enlarge the Parts Room, create
a dedicated lunch room and storage spaces.
Completion LED lighting retrofit program at all
City Buildings and properties.
Art panel placements, art wraps on Traffic Sig-
nal and Electrical Service cabinets, as part of
the City’s public arts program.
2022 Capital Considerations:
Naval Museum Climate Control System installa-
tion.
Upgrade Cencom tone, alert signal equipment and
communications at all Fire Stations.
Oyster Bay south property parcel acquisition
Install the Library Building HVAC Systems Re-
placement Project.
Replace Traffic Signal cabinets, per the City’s TS
Improvement Program.
Construct the Salt Brine operation station, mixing
pad and salt storage structure.
LED Street Lighting replacements within the
Down Town area, per dedicated plan.
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 320 acres of park land
including 37 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
2019 2020 2021 2022
FTE positions 24.47 24.99 24.99 24.99
Expenditures
Personnel $2,047,863 $2,097,802 $2,227,800 $2,334,883
Supplies, services & taxes 774,443 558,309 847,334 895,178
Capital expenditures 0 29,624 0 0
Debt service 0000
Transfers 0 34,500 132,700 0
Total General Parks $2,822,306 $2,720,235 $3,207,834 $3,230,061
General Fund - Parks and Recreation
66
General Parks Department
2022 Budget Highlights:
Maintain current service levels with no signifi-
cant increase to department budget.
2022 Capital Considerations:
Listed under Parks Capital Construction.
2021 Accomplishments:
Continued to adjust operation and management
of parks, facilities and programs following
COVID restrictions and public health guidelines
* Opened Sheridan Park Community Center and
main office to the public
* Opened the Bremerton Senior Center to the
public
* Conducted Adult Softball leagues
* Accepted park, shelter and athletic field rent-
als
* Offered modified Summer Playgrounds pro-
gram through partnership with Bremerton
School Dist.
Provided support to returning special events in
parks
* Juneteenth Celebration
* Blackberry Festival
* Kitsap 9/11 Remembrance
Completed Senior Center roof repair and interior
painting
Removed several hazardous trees
2022 Goals:
Return in-person recreation program offerings
following all applicable restrictions and proto-
cols
Respond to increased maintenance requirements
in parks resulting from the increased community
use
Transition to updated activity registration, facili-
ty rental and cemetery management software
Continued development of protocols and proce-
dures to address encampments in parks
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
2019 2020 2021 2022
FTE positions 18.69 20.69 23.69 24.69
Expenditures
Personnel $2,026,163 $2,240,522 $2,810,550 $3,027,986
Supplies, services & taxes 336,085 379,403 351,752 425,066
Capital expenditures 0 0 0 0
Debt service 0 0 0 0
Transfers 0 0 0 0
Total Engineering $2,362,247 $2,619,925 $3,162,302 $3,453,052
General Fund - Engineering
68
General Fund Engineering
2022 Budget Highlights:
Pursue grants and loans for utility and street
projects.
Provide capital project design and construction
management services for utilities and streets
projects.
Provide engineering support for Street Opera-
tions sidewalk and street preservation programs.
Provide construction inspection and include
daily reports and documentation.
Issue permits for utility services and R-O-W
improvements.
Review and approve land use and building per-
mits.
Inspect all developer installed improvements.
Respond to citizen requests and complaints.
Provide GIS mapping updates to utility and
street systems maps.
Provide records management, scanning and ar-
chiving services for construction documents.
2022 Capital Considerations:
There are no capital considerations budgeted for
2022.
2022 Goals:
Fill all vacant staff positions.
Continue permitting support for businesses.
Continue working on development team effi-
ciencies and processes.
Negotiate City-wide agreement with DNR for
beach mitigation.
Prepare WW Comp Plan amendment for PSIC
sewer plan with Mason County.
Improve GIS mapping of utilities with a focus
on stormwater and the NPDES permit.
Improve development engineering online re-
sources for development customer support.
Improve development inspection scheduling
process to include a call in line and inspection
list.
Complete update to engineering standards.
Continue signal timing evaluation and update
program.
Finalize 5-year sidewalk work plan.
Finalize pavement management plan.
Improve transportation concurrency review pro-
cesses for development applications.
Work with DCD on comprehensive plan update.
2021 Accomplishments:
Implemented and followed Covid strategies to
ensure worker safety.
Added two development positions to address rec-
ord growth in permitting.
Issued permits and inspected a record volume of
commercial, residential, and multifamily develop-
ment projects.
Completed engineering workload analysis.
Completed street light audit and received credit
from PSE.
Added NPDES Coordinator and Environmental
Tech to Engineering Division.
Continued coordination with Mason County PSIC
Sewer Service.
Initiated virtual Complete Streets Committee
meetings.
Continued with virtual ADA Committee meet-
ings.
Implemented and incorporated the Stormwater
capital project delivery in the Engineering De-
partment.
69
Non-Departmental
General Fund
Summary:
The General Fund Non-Departmental budget ac-
counts for activities of a general nature not asso-
ciated with a specific service function or depart-
ment.
Various activities include:
Payment to Kitsap County Auditor’s Office
for voter registration and election services.
Contracts with Kitsap County Emergency
Management Services for the delivery of a
comprehensive, all-hazards emergency man-
agement program.
Payment for participation in professional as-
sociations, including the Puget Sound Re-
gional Council, Association of Washington
Cities and Kitsap Regional Coordinating
Council.
Local governments are legally responsible
for expending at least 2% of collected liquor
excise taxes and profits for alcoholism pro-
grams. The non-departmental budget in-
cludes this transfer to the County Health to
fulfill this obligation.
Contracts with the Bremerton-Kitsap County
Health District for certain public health sup-
port and services.
Funding for the enforcement of the “Clean
Air Act” through the Puget Sound Clean Air
Agency.
Photo Enforcement contract costs.
Care and custody of prisoner costs.
Budgeted expenditure for ARPA depart-
mental allocations.
Contributions to ER&R Fund for equipment
and vehicle replacements.
Costs of postage on City mailings where not
directly covered by fund or Department
budgets.
Contracts with the Humane Society for ani-
mal control services.
Transfers of monies to financially support the
following funds:
Street Fund
Contingency Reserve Fund
Affordable Housing Capital Fund
Transportation Projects Fund
Stormwater Fund
Actual Actual Budget Budget
2019 2020 2021 2022
Expenditures
Personnel $0 $0 $0 $785,340
Supplies, services & taxes 3,409,087 4,278,714 3,966,834 8,645,449
Capital expenditures 0 0 0 0
Debt service 0 0 0 0
Transfers 1,417,179 1,892,100 1,150,800 1,445,300
Total Non-Departmental $4,826,266 $6,170,814 $5,117,634 $10,876,089
General Fund - Non-Departmental
70
Non-Departmental (Cont’d)
General Fund
71
Non-Departmental
2022 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.
Transfers-Out:
*$100,000 to the Affordable Housing Fund
for continual support for weatherization/minor home
improvements.
*$850,000 to the Street Fund for Street Op-
erations.
*$152,300 to the Contingency Reserve Fund.
*$268,000 to the Transportation Capital
Fund for excess revenues from Automated Traffic
Safety Cameras.
*$75,000 to Stormwater Fund for continued
support of Kitsap Lake Project.
Continued funding of $100,000 for rental assis-
tance program through the Bremerton Housing
Authority.
Appropriations for care and custody of prisoners,
including incarceration and electronic home moni-
toring is budgeted at $1,320,000.
$4,365,591 budgeted expenditure for ARPA de-
partmental allocations.
2022 Capital Considerations:
There are no capital considerations for 2022.
2021 Accomplishments:
Maintained funding for Affordable Housing and
Weatherization.
Continued support for economic development
with KEDA and KADA.
Care and custody costs projected to be at budget.
Deceased transfer-out to support Conference
Center Fund.
2022 Goals:
Maintain current levels of service.
72
Ending Fund Balance
General Fund
Summary:
This account is used to indicate the estimated and
actual amounts of fund balance for the General
fund on a working capital basis as of the end of
the year. It represents the excess of General
Fund current assets over current liabilities.
Actual Actual Budget Budget
2019 2020 2021 2022
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 14,266,541 15,067,207 $10,248,153 $10,238,811
Total Expenditures $14,266,541 $15,067,207 $10,248,153 $10,238,811
Original Budgeted Ending Fund Balance $7,795,960 $9,012,577 $8,414,203 $10,238,811
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
2019 2020 2021 2022
FTE positions 16.96 16.96 16.96 20.96
Revenues
Taxes $1,590,468 $1,148,106 $1,270,000 $1,300,000
Licenses & permits 269,570 269,368 274,000 273,000
Intergovernmental 1,454,902 1,739,475 1,696,923 1,508,000
Charges for services 1,943,380 590,101 1,289,545 1,121,087
Fines & forfeits 524,383 327,407 385,500 455,500
Other revenue 1,804,460 1,481,729 1,390,231 3,071,210
Debt proceeds 1,551,499 1,777,201 1,301,800 802,300
Total revenue 9,138,662 7,333,388 7,607,999 8,531,097
Expenditures
Personnel 1,576,459 1,532,611 1,641,351 1,952,680
Supplies, services & taxes 5,591,609 4,864,833 5,803,986 5,682,951
Capital expenditures 126,836 65,137 30,000 80,000
Debt service 624,008 561,725 547,098 570,886
Transfers 600,080 590,241 423,328 671,300
Total expenditures 8,518,991 7,614,546 8,445,763 8,957,817
Revenues over(under) expenditures 619,671 -281,158 -837,764 -426,720
Beginning fund balance 5,140,240 5,759,912 5,561,767 5,284,859
Ending fund balance $5,759,911 $5,478,754 $4,724,003 $4,858,139
Fund totals - Expenditures only
Street 2,739,903 2,666,976 2,903,474 3,381,463
Contingency Reserve 0 0 0 0
Lodging Tax 826,762 564,867 600,000 600,000
Parking System 1,721,186 1,750,526 1,743,479 1,833,819
Comm. Dev. Block Grant 567,471 1,042,445 946,995 613,225
Abatement 74,490 7,558 241,100 190,100
Police Special Projects 50,910 131,741 203,868 369,755
Public Access Television 473,467 399,821 494,075 484,672
Donations 13,249 1,715 17,000 12,500
Trial Improvement 9,561 21,970 27,500 45,200
One Percent for Arts 11,889 5,444 9,000 5,000
Conference Center 2,030,104 1,021,484 1,259,272 1,422,083
Total Special Revenue Funds $8,518,991 $7,614,546 $8,445,763 $8,957,817
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 two divisions:
Street Maintenance —streets/sidewalk
maintenance, snow/ice control, etc.
Traffic Maintenance—traffic control de-
vices.
Actual Actual Budget Budget
2019 2020 2021 2022
FTE positions 10.98 10.98 10.98 14.98
Revenues
Taxes $881,679 $645,139 $800,000 $800,000
Licenses & permits 450 0 0 0
Intergovernmental 874,731 770,540 837,923 825,000
Charges for services 63,812 122,679 115,000 85,000
Fines & forfeits 0000
Other revenue 42,403 75,679 14,000 1,117,000
Debt proceeds 995,648 1,050,000 742,500 0
Total revenue 2,858,723 2,664,038 2,509,423 2,827,000
Expenditures
Personnel 1,107,522 1,068,656 1,077,951 1,389,780
Supplies, services & taxes 1,593,970 1,587,062 1,825,523 1,991,683
Capital expenditures 38,411 11,257 0 0
Debt service 0 0 0 0
Transfers & Other 0 0 0 0
Total expenditures 2,739,903 2,666,976 2,903,474 3,381,463
Revenues over(under) expenditures 118,819 -2,938 -394,051 -554,463
Beginning fund balance 776,301 895,121 892,182 611,479
Ending fund balance $895,121 $892,184 $498,131 $57,016
Street Fund
78
Street Fund
2022 Budget Highlights:
Operations and Maintenance for all Streets:
Resolve emergent issues, prioritize safety con-
cerns.
Continue replacement of regulatory and warn-
ing signs.
Repair potholes and failed patches.
Support special events.
Replace failing/substandard guardrail.
Grade alleys for drainage and potholes.
Address citizen concerns/complaints.
$425K for power for streetlights.
2022 Capital Considerations:
There are no Capital items budgeted in Streets.
2021 Accomplishments:
Storm and emergency response.
Made emergency repairs to several expansion
joints on Kitsap Way due to extreme heat.
Repaired several deteriorated areas on Loxie
Eagans Blvd.
Replaced numerous sub-standard regulatory
and warning signs.
2021 Road Preservation project managed by
Street Operations
Continued sidewalk program.
Continued to complete tasks while following
COVID-19 protocols.
Worked safely and efficiently with no lost time
accidents.
Provided support for special events.
2022 Goals:
Resolve all emergent issues.
Finalize 5-year paving and sidewalk repair pri-
oritization plan with Engineering.
Remove several large trees that are damaging
sidewalk or roadway.
Replace warning and street name signs.
Complete much needed pavement repairs in
high traffic volume areas.
Support other departments/divisions in special
projects/events
Storm response.
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 2022, the target
amount has increased to $1,819,555. In addi-
tion, all proceeds from all General Fund real
property shall be deposited into this fund.
Actual Actual Budget Budget
2019 2020 2021 2022
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 33,197 22,312 15,000 10,000
Debt proceeds 28,975 135,700 129,800 152,300
Total revenue 62,172 158,012 144,800 162,300
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
Total expenditures 0 0 0 0
Revenues over(under) expenditures 62,172 158,012 144,800 162,300
Beginning fund balance 1,298,269 1,360,441 1,518,452 1,657,255
Ending fund balance $1,360,441 $1,518,452 $1,663,252 $1,819,555
Contingency Reserve Fund
80
Contingency Reserve
2022 Budget Highlights:
There are no expenditures budgeted in 2022.
The budget includes a $152,300 transfer-in from
the General Fund to maintain minimum reserve
fund balance.
2022 Capital Considerations:
There are no capital considerations for 2022.
2021 Accomplishments:
Exceeded reserve requirements of 37.5 cents per
thousand dollars of assessed valuation of property
within the City. For 2021 the minimum reserve bal-
ance is $1,653,932.
2022 Goals:
Continue to maintain or exceed the minimum re-
serve balance of $1,819,555.
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
2019 2020 2021 2022
Revenues
Taxes $708,789 $502,967 $470,000 $500,000
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 9,460 5,128 4,000 1,500
Debt proceeds 0 0 0 0
Total revenue 718,249 508,095 474,000 501,500
Expenditures
Personnel 0 0 0 0
Supplies, services & taxes 476,762 314,867 350,000 350,000
Capital expenditures 0 0 0 0
Debt service 0 0 0 0
Transfers 350,000 250,000 250,000 250,000
Total expenditures 826,762 564,867 600,000 600,000
Revenues over(under) expenditures -108,512 -56,773 -126,000 -98,500
Beginning fund balance 474,659 366,147 309,374 311,375
Ending fund balance $366,147 $309,374 $183,374 $212,875
Lodging Tax Fund
82
Lodging Tax Fund
2022 Capital Considerations:
There are no capital considerations budgeted.
2021 Accomplishments:
Recruitment was completed for all 4 positions on the
Lodging Tax Advisory Committee (LTAC).
LTAC reviewed 9 Applications, totally $222,500 in
requests for 2021, with recommended funding of
$100,000 to City Council. This is in addition to pre-
dedicated funding of $250,000 to the Kitsap Confer-
ence Center and $150,000 to the Admiral Theatre.
LTAC reviewed 14 Applications, totally $469,500
in requests for 2022, with recommended funding of
$200,000 for 2022 to City Council. This is in addi-
tion to pre-dedicated funding of $250,000 to the
Kitsap Conference Center and $150,000 to the Admi-
ral Theatre.
Recipients of funds have complied with State report-
ing requirements.
Event Organizers and Venue Operators are continu-
ing to be resourceful in their response to COVID-19.
Long-time events and programs are returning to
Bremerton.
2022 Goals:
Continue to improve the Application and overall
“Request for Proposals” process.
Continue to evaluate rating criteria and required
application related materials.
Refer organizations to potential COVID-19
funding assistance or other grants to offset im-
pacts of personal protective equipment or addi-
tional related operations costs.
2022 Budget Highlights:
Kitsap Conference Center $250,000
Admiral Theatre $150,000
Recommendations TBA $200,000
Subject to Council Approval
Estimated Revenue to be Allocated $600,000
83
Parking System Operating
Special Revenue Fund
Summary:
The Parking System Operating fund was es-
tablished as a special revenue fund to account
for the receipt of revenues and expenditures
for all of the City’s parking facilities and lots
comprised of City 4th & Washington parking
garage, Conference Center parking garage,
Park Ave Plaza garage, Fifth & Park lot and
the Craven lots, all metered on-street parking
in the City, and all fees collected from park-
ing violations. The funds are used to pay for
the contract for parking enforcement services
and maintenance, management and security
services for the City’s parking garages and
other related costs of operating the parking
system.
Actual Actual Budget Budget
2019 2020 2021 2022
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 440,659 312,484 355,500 400,500
Other revenue 1,575,349 1,191,185 1,294,831 1,446,310
Debt proceeds 0 0 0 0
Total revenue 2,016,008 1,503,669 1,650,331 1,846,810
Expenditures
Personnel 0 0 0 0
Supplies, services & taxes 1,018,035 1,109,770 1,130,771 1,171,111
Capital expenditures 7,643 37,248 0 50,000
Debt service 524,008 533,508 542,708 542,708
Transfers 171,500 70,000 70,000 70,000
Total expenditures 1,721,186 1,750,526 1,743,479 1,833,819
Revenues over(under) expenditures 294,822 -246,857 -93,148 12,991
Beginning fund balance 836,009 1,130,831 883,974 843,579
Ending fund balance $1,130,831 $883,974 $790,826 $856,570
Parking System Fund
84
Parking System
2022 Budget Highlights:
Includes continued purchase and installations of
city-wide sign updates.
Purchase and install of lot and garage stall oc-
cupancy counting equipment and software.
Includes updates to the Parking Enforcement
contract and processes.
2022 Capital Considerations:
Update or replacement of the Security system in
Lot 91, Washington Avenue Garage.
Purchase of replacement parking meter.
Purchase of stall counting software in garages
and lots.
2021 Accomplishments:
Installation of Stall counting equipment and soft-
ware at the Harborside Garage.
Updates to the parking signage including ADA
signs and general parking signage.
Installation of led lighting in garages.
2022 Goals:
Updated parking enforcement response as a re-
sult of long-term parking generators in residen-
tial neighborhoods.
Implement new residential parking permit policy.
Implement new parking rate structure.
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
2019 2020 2021 2022
FTE positions 1.00 1.00 1.00 1.00
Revenues
Taxes $0 $0 $0 $0
Licenses & permits 0 0 0 0
Intergovernmental 450,283 936,907 841,000 600,000
Charges for services 54,359 34,400 25,500 10,000
Fines & forfeits 0 0 0 0
Other revenue 6,384 5,740 5,500 5,500
Debt proceeds 67,876 66,501 75,000 75,000
Total revenue 578,902 1,043,547 947,000 690,500
Expenditures
Personnel 144,579 147,673 153,200 152,550
Supplies, services & taxes 344,312 624,531 718,245 109,375
Capital expenditures 0 0 0 0
Debt service 0 0 0 0
Transfers 78,580 270,241 75,550 351,300
Total expenditures 567,471 1,042,445 946,995 613,225
Revenues over(under) expenditures 11,431 1,102 5 77,275
Beginning fund balance 42,107 53,538 137,658 64,971
Ending fund balance $53,538 $54,640 $137,663 $142,246
Community Development Block Grant Fund
86
Community Development Block Grant Fund
2021 Accomplishments:
Received three rounds of CARES Act funding
and worked with Bremerton Housing Authori-
ty to provide rental assistance to over 284
households adversely affected due to COVID-
19.
City Block Grant continues to work in close
partnership with Kitsap County Block Grant
Program.
Met the goals outlined in the Year 1 CDBG/
HOME Action Plan.
Completed full rehabilitation and lead paint
abatement on the County’s only Domestic Vi-
olence Shelter.
Funded the following projects that assist the
community’s low-income citizens:
Job Training for Homeless Youth
ADA Accessibility Upgrades to 5 City Parks
Weatherization and Minor Home Repair
Sidewalk and curb ramp improvements to in-
crease safe mobility in the City
2022 Capital Considerations:
The CDBG Project Review Committee has put
forward a recommendation for Council to fund
the following capital projects in 2022 with
CDBG funding:
Accessible Playground Surfacing at Had-
don Park
Pedestrian Priority Network Infrastructure
Improvements
NOTE: The CDBG Project Review Committee
also proposed funding several of the CDBG
grant applications with a portion of the City’s
American Rescue Plan Act (ARPA) funds
(Weatherization & Minor Home Repair by KCR,
Job Training by Coffee Oasis, and Microenter-
prise by BE$T)
2022 Goals:
Utilize both Community Development Block
Grant and American Rescue Plan Act funding
in order to fully fund all projects at their full
request for funding.
Create a targeted Request for Funding Pro-
posals to utilize American Rescue Plan Act
HOME funding to support affordable housing
in the City.
Fund projects in order to support affordable
housing, emergency rental assistance, job
training programs, microenterprise programs,
and public facility activities to improve side-
walks and public parks.
Implement the goals outlined in the 2021-
2025 Strategic Plan.
Ensure that all CDBG, CARES Act, and
ARPA funded projects meet all the Federal
Standards and that the City meets all timeli-
ness requirements for grant funding.
2022 Budget Highlights:
One FT Block Grant Administrator posi-
tion responsible for administration of
Block Grant Program as well as manage-
ment of 45 housing rehabilitation/down
payment assistance loans.
For 2022, the General Fund will provide a
match of $75,000 to help cover administra-
tive costs.
2022 estimated funding is $600,000 be-
tween CDBG/CARES Act/State CDBG
and $5,000 in program income as well as
$189,900 in HOME funding.
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
2019 2020 2021 2022
Revenues
Taxes $0 $0 $0 $0
Licenses & permits 0 0 0 0
Intergovernmental 0 0 0 0
Charges for services 43,815 0 0 0
Fines & forfeits 72,489 8,000 25,000 50,000
Other revenue 7,957 5,219 500 500
Debt proceeds 0 0 0 125,000
Total revenue 124,260 13,219 25,500 175,500
Expenditures
Personnel 0 146 0 0
Supplies, services & taxes 74,490 7,412 241,100 190,100
Capital expenditures 0 0 0 0
Debt service 0 0 0 0
Transfers 0 0 0 0
Total expenditures 74,490 7,558 241,100 190,100
Revenues over(under) expenditures 49,771 5,661 -215,600 -14,600
Beginning fund balance 284,278 334,049 339,710 152,712
Ending fund balance $334,049 $339,710 $124,110 $138,112
Abatement Revolving Fund
88
Abatement Revolving
2022 Goals:
Continue to support neighborhood cleanup
efforts especially through proactive enforce-
ment.
Continued abatement of public nuisances and
dangerous properties through appropriate pro-
cess such as Hearing Examiner, Legal Court
Proceedings, or Receiverships.
2022 Budget Highlights:
Efficiently facilitate the resolution of land
use and building complaints.
Evaluate public nuisance and dangerous
properties for abatement action.
Property clean-up and abatement of nuisance
properties.
$125,000 has been allocated to the abatement
fund to replenish funding that was utilized for
the abatement of six properties in 2021.
Note: Historically the City made annual con-
tributions to abatement fund but stopped this
practice following the required budget cuts
during the Great Recession. With recent ef-
forts to clean up significantly blighted proper-
ties it has utilized nearly all the resources in
the abatement fund and the fund needs to be
replenished to continue the cleanup efforts
2022 Capital Considerations:
There are no capital considerations budgeted
in 2022.
2021 Accomplishments:
Responded to neighborhood complaints and
proactively addressed issue in neighborhoods.
Integrated the Code Enforcement team more
closely with the Legal department for contin-
ued process improvements.
Implemented “receivership” for six properties
that have created blighting conditions in neigh-
borhoods.
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
2019 2020 2021 2022
Revenues
Taxes $0 $0 $0 $0
Licenses & permits 0 0 0 0
Intergovernmental 108,222 0 0 0
Charges for services 00 00
Fines & forfeits 11,236 6,923 5,000 5,000
Other revenue 28,014 115,229 3,500 403,500
Debt proceeds 0 0 0 0
Total revenue 147,473 122,152 8,500 408,500
Expenditures
Personnel 0 0 0 0
Supplies, services & taxes 50,910 131,741 203,868 369,755
Capital expenditures 0 0 0 0
Debt service 0 0 0 0
Transfers 0 0 0 0
Total expenditures 50,910 131,741 203,868 369,755
Revenues over(under) expenditures 96,563 -9,589 -195,368 38,745
Beginning fund balance 328,762 425,325 415,736 704,908
Ending fund balance $425,325 $415,736 $220,368 $743,653
Police Special Projects Fund
90
Police Special Projects
2022 Budget Highlights:
The Police Special Projects Fund contains
money that have been seized during narcotics
investigations and subsequently forfeited to
the City under authority of R.C.W. 69.50.505.
State law places restriction on how these
seized funds may be spent.
Hiring 5 officer FTE’s will require the
purchase of 5 new patrol vehicles. This
budget includes the costs of these new ve-
hicles.
2022 Capital Considerations:
5 new vehicles to outfit officers on the Di-
rected Enforcement Team members and in
Traffic who often engage in drug investiga-
tions.
2021 Accomplishments:
Due to law changes particularly related to
the possession of controlled substances and
the impact that law had on policing efforts,
BPD shut down the Special Operations
Group (SOG). If the legislature moves to
fix the controlled substance possession law
affected by the “Blake” decision, the police
department would consider a restart of the
Special Operations Group.
2022 Goals:
Fund the purchase of 5 police vehicles out
of the 110 fund to support the change in
missions.
Although the seizure of funds pursuant to
RCW 69.50.505, may be reduced due to
the shutdown of SOG, but the Police De-
partment will continue to utilize this re-
source through other avenues such as the
Directed Enforcement Team and our Traf-
fic Officers.
If the legislature moves to fix the con-
trolled substance possession law affected
by the “Blake” decision, the police depart-
ment would consider a restart of the Spe-
cial Operations Group.
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
2019 2020 2021 2022
FTE positions 4.98 4.98 4.98 4.98
Revenues
Taxes $0 $0 $0 $0
Licenses & permits 269,120 269,368 274,000 273,000
Intergovernmental 0 0 0 0
Charges for services 125,153 122,614 125,607 108,667
Fines & forfeits 0 0 0 0
Other revenue 72,687 50,991 47,000 80,100
Debt proceeds 0 0 0 0
Total revenue 466,959 442,973 446,607 461,767
Expenditures
Personnel 324,357 316,136 410,200 410,350
Supplies, services & taxes 68,328 67,054 53,875 44,322
Capital expenditures 80,781 16,631 30,000 30,000
Debt service 0 0 0 0
Transfers 0 0 0 0
Total expenditures 473,467 399,821 494,075 484,672
Revenues over(under) expenditures -6,507 43,152 -47,468 -22,905
Beginning fund balance 686,503 679,996 723,148 742,640
Ending fund balance $679,996 $723,148 $675,680 $719,735
Bremerton Kitsap Access Television
92
Bremerton Kitsap Access Television
2022 Budget Highlights:
Relocation of office and studio.
Continuation of Franchise Renewal Process
Status Quo Budget – 2022 consistent with 2021
2021 Accomplishments:
Adjusted to COVID with more LIVE streaming
and cablecasting of government meetings.
Collaborated with public producers in the creation
of new programs – “Planted” a gardening show
and “The American Street with Rick Cortes” an
anthology of local storytelling, unique visuals,
local music and some exciting food ideas.
Began cablecasting remotely using new cellular
technology.
2022 Goals:
Expand City of Bremerton programming as
COVID allows.
Continue to increase public participation in
BKAT.
Add LIVE local sports programs to cable lineup.
Replace retiring BKAT manager.
2022 Capital Considerations:
Tenant improvements to new office and studio.
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
2019 2020 2021 2022
Revenues
Taxes $0 $0 $0 $0
Licenses & permits 0 0 0 0
Intergovernmental 0 0 0 0
Charges for services 588 315 0 0
Fines & forfeits 0 0 0 0
Other revenue 15,914 1,457 2,100 3,100
Debt proceeds 0 0 0 0
Total revenue 16,502 1,772 2,100 3,100
Expenditures
Personnel 0 0 0 0
Supplies, services & taxes 13,249 1,715 17,000 12,500
Capital expenditures 0 0 0 0
Debt service 0 0 0 0
Transfers 0 0 0 0
Total expenditures 13,249 1,715 17,000 12,500
Revenues over(under) expenditures 3,253 57 -14,900 -9,400
Beginning fund balance 86,226 89,479 89,536 93,191
Ending fund balance $89,479 $89,536 $74,636 $83,791
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
2019 2020 2021 2022
Revenues
Taxes $0 $0 $0 $0
Licenses & permits 0 0 0 0
Intergovernmental 21,666 32,028 18,000 18,000
Charges for services 0 0 0 0
Fines & forfeits 0 0 0 0
Other revenue 2,169 1,475 600 600
Debt proceeds 0 0 0 0
Total revenue 23,835 33,503 18,600 18,600
Expenditures
Personnel 0 0 0 0
Supplies, services & taxes 9,561 21,970 27,500 45,200
Capital expenditures 0 0 0 0
Debt service 0 0 0 0
Transfers 0 0 0 0
Total expenditures 9,561 21,970 27,500 45,200
Revenues over(under) expenditures 14,274 11,534 -8,900 -26,600
Beginning fund balance 72,932 87,206 98,739 91,891
Ending fund balance $87,206 $98,739 $89,839 $65,291
Trial Improvement Fund
95
Trial Improvement
2022 Budget Highlights:
With a new Judge coming in, we will have ex-
penses getting them set up. New robes will need
to be ordered. A new desk and chairs are also
expected as the current desk was special ordered
due to the Judge’s needs.
The court is moving to a new recording system
that will be much easier to maintain and save
staff time in processing requests for recordings.
The rest of the trial court budget remains status
quo.
2022 Capital Considerations:
No capital considerations planned for 2022.
2021 Accomplishments:
Continue to pay for oCourt system.
Purchase of an AV cart to use during trials and
jury voir dire.
Small remodel of the front counter to better ac-
commodate the clerk’s needs.
2022 Goals:
Continue to use TCIA money for technology
improvements, implementation and ongoing
costs.
Fund the monthly expenses for the new re-
cording system.
Work with IT to improve the sound system in
the courtrooms.
Fund all necessary expenses for the incoming
Judge.
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
2019 2020 2021 2022
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 648 242 700 600
Debt proceeds 0 0 1,000 0
Total revenue 648 242 1,700 600
Expenditures
Personnel 0 0 0 0
Supplies, services & taxes 11,889 5,444 9,000 5,000
Capital expenditures 0 0 0 0
Debt service 0 0 0 0
Transfers 0 0 0 0
Total expenditures 11,889 5,444 9,000 5,000
Revenues over(under) expenditures -11,240 -5,202 -7,300 -4,400
Beginning fund balance 29,263 18,023 12,820 10,020
Ending fund balance $18,023 $12,820 $5,520 $5,620
One Percent For Arts Fund
97
One Percent For Arts
2022 Capital Considerations:
No Capital Considerations
2022 Budget Highlights:
Solicit, select and provide art awards for addition-
al utility cabinet wraps.
Continued maintenance and repair of public art
inventory.
Addition of panels to the Washington Ave. “Open
Air Gallery” art wall project.
Continue providing staff support for the Arts
Commission
2021 Accomplishments:
Solicited, selected and provided art award for two
utility cabinet wraps
Provided art award and added three art panels to the
Washington Ave. “Open Air Gallery” art wall pro-
ject.
Completed updates to the Public Art Inventory on
the City’s website.
Facilitated outreach events for the Bremerton Crea-
tive District project.
Supported Bremerton’s Poet Laureate with poetry
readings in the park and First Friday Poetry events.
2022 Goals:
Selection of art and provide art awards for addi-
tional utility cabinet wraps.
Continued support of the Washington Ave. “Open
Air Gallery” art wall project.
Participate in the creation of Bremerton’s Creative
District and its certification through the WA State
Arts Commission.
Development of Marketing Plan and Informational
materials for the Arts Commission.
Provide continued support to community art or-
ganizations and events.
Assist with the Quincy Square Project Art Selec-
tion Committee development.
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
2019 2020 2021 2022
Revenues
Taxes $0 $0 $0 $0
Licenses & permits 0 0 0 0
Intergovernmental 0 0 0 65,000
Charges for services 1,655,654 310,093 1,023,438 917,420
Fines & forfeits 0 0 0 0
Other revenue 10,277 7,072 2,500 2,500
Debt proceeds 459,000 525,000 353,500 450,000
Total revenue 2,124,931 842,166 1,379,438 1,434,920
Expenditures
Personnel 0 0 0 0
Supplies, services & taxes 1,930,104 993,267 1,227,104 1,393,905
Capital expenditures 0 0
Debt service 100,000 28,217 4,390 28,178
Transfers 0 0 27,778 0
Total expenditures 2,030,104 1,021,484 1,259,272 1,422,083
Revenues over(under) expenditures 94,827 -179,318 120,166 12,837
Beginning fund balance 224,931 319,758 140,440 837
Ending fund balance $319,758 $140,440 $260,606 $13,674
Conference Center & Plaza Fund
99
Conference Center
2013 Budget Highlights:
2022 Capital Considerations:
No Capital Considerations.
2021 Accomplishments:
Conference Center opened back up after 18
months of closure due to COVID-19.
Despite the sizeable impact COVID-19 has had
on business operations at the conference center.
A persistent marketplace interest at Bremerton
Harborside Conference Center continues.
2022 Goals:
Forecasting less COVID-19 restrictions, the con-
ference center is positioned to take on expanded
event capacity.
The conference center will remain flexible to
address the changing COVID-19 pandemic and
how it may potentially impact operating losses.
2022 Budget Highlights:
$500,000 of American Rescue Plan Act (ARPA)
funding budgeted to stabilize the Conference
Center from 18 months of closure due to
COVID-19.
Projected increases in event bookings for 2022
driven by pent-up demand from COVID-19 clo-
sures.
Fixed and variable staffing will is minimal and is
projected to increase as business volume contin-
ues to grow.
Share use of key team members between Gold
Mountain Golf Club and Kitsap Conference
Center.
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 $100,343,248.
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, 2021.
General Obligation Debt:
Voted general obligation bonds outstanding 7,395,000
Non-voted general obligation bonds outstanding (councilmanic)19,155,000
General obligation debt balance $26,550,000
Revenue Bonds and Loans:
Revenue bonds 12,370,000
Loans 8,049,860
Capital leases -
Revenue bonds and loans balance $20,419,860
Total Direct Debt Outstanding $46,969,860
City of Bremerton
Direct Debt Obligations
(As of September 30, 2021)
102
Revenue bonds may be issued to finance pro-
jects for any City enterprise that is self-
supporting. These bonds may finance water,
wastewater, stormwater utilities, and golf
courses. Payment for debt service on revenue
bonds comes from user fees and rates generat-
ed by the utility for which the capital facility
is being built.
Debt Service Funds Overview
2021 Valuation for Collection Year 2022 5,042,741,942$
General purposes:
a. Non-Voted indebtedness limit (1.5% of assessed valuation)75,641,129$
Less: Non-voted bonds outstanding (19,155,000)
Less: Contracts payable -
Plus: Assets available for debt service 115,200
Remaining capacity for general purpose (non-voted)56,601,329$
b. Voted indebtedness limit (2.5 % of assessed valuation)126,068,549$
Less: Voted bonds outstanding (7,395,000)
Less: Non-voted bonds outstanding (19,155,000)
Plus: Assets available for debt service 824,699
Remaining capacity for general purposes (Voted)100,343,248$
Utility purposes (2.5% of assessed valuation)126,068,549$
Limit
Less: Bonds outstanding (12,370,000)
Remaining capacity for utility purposes 113,698,549$
Parks and open spaces and economic development purposes
(2.5% of assessed valuation)126,068,549
Limit
Less: Bonds outstanding (26,550,000)
Remaining capacity for parks and open space purposes 99,518,549$
City of Bremerton
Statutory Debt Limit Calculations
(As of September 30, 2021)
103
Actual Actual Budget Budget
2019 2020 2021 2022
Revenue
Taxes $1,277,134 $1,769,175 $1,780,000 $1,880,000
Licenses & permits 0 0 0 0
Intergovernmental 23,459 8,423 3,000 4,500
Charges for services 0 0 0 0
Fines & forfeits 0 0 0 0
Other revenue 16,707 487,734 480,350 481,600
Debt Proceeds 662,991 0 0 0
Total Revenue 1,980,291 2,265,332 2,263,350 2,366,100
Expenditures
Personnel 0 0 0 0
Supplies, services & taxes 0 0 0 0
Capital expenditures 0 0 0 0
Debt service 1,850,944 2,231,396 2,218,595 2,216,835
Transfers & Other 42,510 0 0 0
Total Expenditures 1,893,454 2,231,396 2,218,595 2,216,835
Revenue over(under) expenditures 86,836 33,936 44,755 149,265
Beginning fund balance 236,624 323,460 357,397 361,310
Ending fund balance $323,460 $357,397 $402,152 $510,575
Fund totals - Expenditures only
2010 UTGO 1,057,892 972,623 856,088 856,225
Government Center LTGO 335,863 330,838 331,113 329,363
2015 Public Safety Bond Fund 499,700 502,700 500,550 502,800
2019 Refunding LTGO 0 425,236 530,844 528,447
Total Debt Service Funds $1,893,454 $2,231,396 $2,218,595 $2,216,835
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
2019 2020 2021 2022
Revenue
Taxes $779,024 $893,307 $900,000 $1,000,000
Licenses & permits 0 0 0 0
Intergovernmental 23,459 5,475 0 1,500
Charges for services 0 0 0 0
Fines & forfeits 0 0 0 0
Other revenue 8,997 5,053 1,000 1,000
Debt Proceeds 171,500 0 0 0
Total Revenue 982,980 903,835 901,000 1,002,500
Expenditures
Personnel 0 0 0 0
Supplies, services & taxes 0 0 0 0
Capital expenditures 0 0 0 0
Debt service 1,015,382 972,623 856,088 856,225
Transfers & Other 42,510 0 0 0
Total Expenditures 1,057,892 972,623 856,088 856,225
Revenue over(under) expenditures -74,912 -68,787 44,912 146,275
Beginning fund balance 103,524 28,612 -40,175 5,786
Ending fund balance $28,612 -$40,175 $4,737 $152,061
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
2019 2020 2021 2022
Revenue
Taxes $0 $0 $0 $0
Licenses & permits 0 0 0 0
Intergovernmental 0 0 0 0
Charges for services 0 0 0 0
Fines & forfeits 0 0 0 0
Other revenue 3,235 332,087 331,000 331,500
Debt Proceeds 340,000 0 0 0
Total Revenue 343,235 332,087 331,000 331,500
Expenditures
Personnel 0 0 0 0
Supplies, services & taxes 0 0 0 0
Capital expenditures 0 0 0 0
Debt service 335,863 330,838 331,113 329,363
Transfers & Other 0 0 0 0
Total Expenditures 335,863 330,838 331,113 329,363
Revenue over(under) expenditures 7,372 1,250 -113 2,137
Beginning fund balance 77,384 84,756 86,006 86,693
Ending fund balance $84,756 $86,006 $85,893 $88,830
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
2019 2020 2021 2022
Revenue
Taxes $479,191 $545,868 $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 4,475 2,981 750 1,500
Debt Proceeds 0 0 0 0
Total Revenue 483,666 548,849 550,750 551,500
Expenditures
Personnel 0 0 0 0
Supplies, services & taxes 0 0 0 0
Capital expenditures 0 0 0 0
Debt service 499,700 502,700 500,550 502,800
Transfers 0 0 0 0
Total Expenditures 499,700 502,700 500,550 502,800
Revenue over(under) expenditures -16,034 46,149 50,200 48,700
Beginning fund balance 55,716 39,682 85,831 89,380
Ending fund balance $39,682 $85,831 $136,031 $138,080
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
2019 2020 2021 2022
Revenue
Taxes $18,919 $330,000 $330,000 $330,000
Licenses & permits 0 0 0 0
Intergovernmental 0 2,948 3,000 3,000
Charges for services 0 0 0 0
Fines & forfeits 0 0 0 0
Other revenue 0 147,614 147,600 147,600
Debt Proceeds 151,491 0 0 0
Total Revenue 170,410 480,562 480,600 480,600
Expenditures
Personnel 0 0 0 0
Supplies, services & taxes 0 0 0 0
Capital expenditures 0 0 0 0
Debt service 0 425,236 530,844 528,447
Transfers & Other 0 0 0 0
Total Expenditures 0 425,236 530,844 528,447
Revenue over(under) expenditures 170,410 55,326 -50,244 -47,847
Beginning fund balance 0 170,410 225,736 179,451
Ending fund balance $170,410 $225,736 $175,492 $131,604
2019 Refunding LTGO Fund
108
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109
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Actual Actual Budget Budget
2019 2020 2021 2022
Revenue
Taxes $3,382,166 $3,644,989 $3,232,602 $3,586,500
Licenses & permits 125,000 128,727 125,000 155,000
Intergovernmental 993,432 4,129,310 9,680,372 11,808,693
Charges for services 13,508 21,770 0 0
Fines & forfeits 0 0 0 0
Other revenue 383,288 672,993 558,150 3,688,172
Debt proceeds 1,055,440 1,254,868 1,196,544 500
Total revenue 5,952,834 9,852,657 14,792,668 19,238,865
Expenditures
Personnel 336,437 279,824 238,200 0
Supplies, services & taxes 1,060,526 886,714 2,526,391 2,159,545
Capital expenditures 1,882,358 5,601,994 11,835,776 16,790,632
Debt service 0 0 0 0
Transfers 1,800,756 1,814,163 2,143,544 4,055,372
Total expenditures 5,080,077 8,582,695 16,743,911 23,005,549
Revenues over(under) expenditures 872,757 1,269,962 -1,951,243 -3,766,684
Beginning fund balance 6,134,901 7,005,816 8,622,606 6,306,610
Ending Fund Balance $7,007,658 $8,275,779 $6,671,363 $2,539,926
Fund Totals - Expenditures only
General Government Capital 1,800,756 1,814,163 2,142,544 3,805,372
Park Facilities Construction 146,302 1,239,604 1,304,150 132,000
Residential Street & Sidewalk Fund 720,458 627,516 1,438,428 0
Transportation Projects Fund 2,191,832 4,724,905 10,843,548 18,530,377
Fire Public Safety Capital 120,729 76,507 915,241 437,800
Affordable Housing Capital 100,000 100,000 100,000 100,000
Total Capital Projects Funds $5,080,077 $8,582,695 $16,743,911 $23,005,549
Capital Improvement Funds
110
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Actual Actual Budget Budget
2019 2020 2021 2022
Revenue
Taxes $1,944,476 $2,178,198 $1,650,000 $2,000,000
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 92,731 68,210 40,000 30,000
Debt proceeds 0 0 0 0
Total revenue 2,037,207 2,246,408 1,690,000 2,030,000
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 1,800,756 1,814,163 2,142,544 3,805,372
Total Expenditures 1,800,756 1,814,163 2,142,544 3,805,372
Revenues over(under) expenditures 236,451 432,245 -452,544 -1,775,372
Beginning fund balance 2,739,879 2,976,330 3,408,575 3,676,099
Ending fund balance $2,976,330 $3,408,575 $2,956,031 $1,900,727
General Government Capital Improvement
111
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112
2021
Budget
2021
Projection
2022
Budget
2023
Projection
2024
Projection
2025
Projection
2026
Projection
2027
Projection
REVENUE
REET 1,650,000$ 3,023,624$ 2,000,000$ 2,000,000$ 1,650,000$ 1,600,000$ 1,500,000$ 1,500,000$
Investment Earnings/Other 40,000 50,000 30,000 25,000 20,000 15,000 10,000 10,000
Total Revenue 1,690,000$ 3,073,624$ 2,030,000$ 2,025,000$ 1,670,000$ 1,615,000$ 1,510,000$ 1,510,000$
EXPENDITURES
Debt Service 405,000$ 405,000$ 405,000$ 405,000$ 405,000$ 405,000$ 405,000$ 405,000$
General Facilities 541,000 540,000 261,500 261,500 377,000 49,000 74,000 123,000
Parks - - - - 300,000 300,000 300,000 300,000
Other Funds - - 200,000 200,000 75,000 75,000 75,000 75,000
Transportation Capital Projects 1,080,544 1,456,086 2,938,872 779,299 901,519 493,776 799,570 450,000
Total Expenditure 2,026,544$ 2,401,086$ 3,805,372$ 1,645,799$ 2,058,519$ 1,322,776$ 1,653,570$ 1,353,000$
Revenue over(under) exp.(336,544) 672,538 (1,775,372) 379,201 (388,519) 292,224 (143,570) 157,000
Beginning Fund Balance 2,666,968 3,408,575 3,676,099 1,900,727 2,279,928 1,891,409 2,183,633 2,040,063
Ending Fund Balance 2,330,424$ 4,081,113$ 1,900,727$ 2,279,928$ 1,891,409$ 2,183,633$ 2,040,063$ 2,197,063$
GENERAL GOVERNMENT CAPITAL IMPROVEMENT FUND - (REET)
SIX YEAR FORECAST
113
Project
2021
Budget
2021
Projection
2022
Budget
2023
Projection
2024
Projection
2025
Projection
2026
Projection
2027
Projection
Debt Service
Fund 205 - Government Center LTGO 330,000 330,000 330,000 330,000 330,000 330,000 330,000 330,000
Fund 207 - 2019 Refunding LTGO 75,000 75,000 75,000 75,000 75,000 75,000 75,000 75,000
405,000$ 405,000$ 405,000$ 405,000$ 405,000$ 405,000$ 405,000$ 405,000$
General Facilities
Fire Station Capital Improvements 30,000$ 30,000$ 59,000$ 59,000$ 79,000$ 10,000$ 17,000$ 38,000$
Court Security Improvements 10,000 10,000 10,000 10,000 25,000 10,000 - 25,000
Norm Dicks Government Center Security and Office Remodel 18,000 18,000 52,000 52,000 12,000 2,000 2,000 22,000
Library Basement Remodel & HVAC Replacement 420,000 419,000 40,000 40,000 15,000 - - -
Naval Museum Capital Replacements 13,000 13,000 3,000 3,000 108,000 - 5,000 8,000
Police Capital Improvements 50,000 50,000 87,500 87,500 138,000 17,000 40,000 20,000
Boardwalk Major Maintenance - - 10,000 10,000 - 10,000 10,000 10,000
541,000$ 540,000$ 261,500$ 261,500$ 377,000$ 49,000$ 74,000$ 123,000$
Parks
Future Parks Capital Project & Grant Match - - - - 300,000 300,000 300,000 300,000
-$ -$ -$ -$ 300,000$ 300,000$ 300,000$ 300,000$
Other Funds
Conference Center -$ -$ 200,000$ 200,000$ 75,000$ 75,000$ 75,000$ 75,000$
-$ -$ 200,000$ 200,000$ 75,000$ 75,000$ 75,000$ 75,000$ 114
Project
2021
Budget
2021
Projection
2022
Budget
2023
Projection
2024
Projection
2025
Projection
2026
Projection
2027
Projection
Transportation Capital Projects Fund
Belfair Valley Road Subgrade Repair & Overlay 150,000$ 150,000$ 106,303$ 150,000$ 100,000$ -$ -$ -$
Signal System Upgrades/Flashing Yellow Lights 100,000 100,000 - - - - - -
Sidewalk Program - - 220,000 300,000 300,000 300,000 300,000 300,000
Signage and Pavement Marking Maintenance 150,000 150,000 - 150,000 150,000 150,000 150,000 150,000
Street Preservation and Maintenance Program - - 150,000
Kitsap Lake SRTS (ROW) $100K ROW $200K Overlay 100,000 220,000 - - - - - -
Naval Ave Road Diet - 139,746 - - - - - -
Wayfinding Signage -- 150,000 150,000 - - - -
PROJECTS - FUNDING SECURED
STP Preservation - 6th/Naval to Pacific (Phase II)135,876 208,573 - - - - - -
STP Preservation - 6th (Phase III)- 56,344 29,299 351,519 - - -
STP Reconstruction - 11th/Washington 132,062 351,542 835,000 - - - - -
HSIP - Spot Implementation, Kitsap Way Bike Lanes 44,428 62,780 - - - - - -
Quincy Square - - 1,375,605 - - - - -
TIB - Perry Avenue/E. 11th 252,178 65,445 37,620 - - - - -
Systematic Pedestrian Treatment Bundle 8,000 8,000 8,000 - - - - -
PROJECTS - FUTURE FUNDING CYCLE
11TH Street/Callow Avenue Intersection Improvements 8,000 - - - - -
Oyster Bay Avenue Improvements - - - - - 43,776 349,570 -
1,080,544$ 1,456,086$ 2,938,872$ 779,299$ 901,519$ 493,776$ 799,570$ 450,000$
Total 2,026,544$ 2,401,086$ 3,805,372$ 1,645,799$ 2,058,519$ 1,322,776$ 1,653,570$ 1,353,000$ 115
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Actual Actual Budget Budget
2019 2020 2021 2022
Revenue
Taxes $0 $0 $0 $0
Licenses & permits 0 0 0 0
Intergovernmental 123,222 940,514 1,014,400 0
Charges for services 0 0 0 0
Fines & forfeits 0 0 0 0
Other revenue 31,564 347,633 258,150 132,000
Debt proceeds 20,745 0 0 0
Total revenue 175,531 1,288,147 1,272,550 132,000
Expenditures
Personnel 29,458 0 0 0
Supplies, services & taxes 16,578 21,933 0 0
Capital expenditures 100,266 1,217,671 1,304,150 132,000
Debt service 0 0 0 0
Transfers 0 0 0 0
Total expenditures 146,302 1,239,604 1,304,150 132,000
Revenues over(under) expenditures 29,230 48,543 -31,600 0
Beginning fund balance 223,748 252,978 301,520 383,458
Ending fund balance $252,978 $301,520 $269,920 $383,458
Park Facilities Construction
116
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Actual Actual Budget Budget
2019 2020 2021 2022
FTE positions 4.00 4.00 4.00 -
Revenue
Taxes $1,046,096 $1,029,741 $1,091,301 $0
Licenses & permits 125,000 128,727 125,000 0
Intergovernmental 0 0 10,000 0
Charges for services 0 0 0 0
Fines & forfeits 0 0 0 0
Other revenue 38,675 33,627 15,000 0
Debt proceeds 146,868 225,348 100,000 0
Total revenue 1,356,640 1,417,444 1,341,301 0
Expenditures
Personnel 289,408 241,019 238,200 0
Supplies, services & taxes 153,574 200,025 824,228 0
Capital expenditures 277,477 186,472 376,000 0
Debt service 0 0 0 0
Transfers 0 0 0 0
Total Expenditures 720,458 627,516 1,438,428 0
Revenues over(under) expenditures 636,181 789,928 -97,127 0
Beginning fund balance 1,142,106 1,778,287 2,568,216 0
Ending fund balance $1,778,287 $2,568,216 $2,471,089 $0
Residential Street and Sidewalk Fund
118
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Actual Actual Budget Budget
2019 2020 2021 2022
Revenue
Taxes $391,595 $437,050 $491,301 $1,586,500
Licenses & permits 0 0 0 155,000
Intergovernmental 870,210 3,188,796 8,655,972 11,808,693
Charges for services 13,508 21,770 0 0
Fines & forfeits 0 0 0 0
Other revenue 194,355 215,828 145,000 3,426,172
Debt proceeds 786,723 929,520 1,096,544 0
Total revenue 2,256,391 4,792,964 10,388,817 16,976,365
Expenditures
Personnel 17,571 38,805 0 0
Supplies, services & taxes 744,560 519,404 1,160,000 1,621,745
Capital expenditures 1,429,701 4,166,695 9,683,548 16,658,632
Debt service 0 0 0 0
Transfers 0 0 0 250,000
Total Expenditures 2,191,832 4,724,905 10,843,548 18,530,377
Revenues over(under) expenditures 64,559 68,060 -454,731 -1,554,012
Beginning fund balance 948,353 1,012,912 1,425,956 1,805,655
Ending fund balance $1,012,912 $1,080,971 $971,225 $251,643
Transportation Projects Fund
119
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2019 2020 2021 2022
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 25,223 6,439 0 0
Debt proceeds 0 0 0 0
Total revenue 25,223 6,439 0 0
Expenditures
Personnel 0 0 0 0
Supplies, services & taxes 45,815 45,351 442,163 437,800
Capital expenditures 74,914 31,156 472,078 0
Debt service 0 0 0 0
Transfers 0 0 1,000 0
Total Expenditures 120,729 76,507 915,241 437,800
Revenues over(under) expenditures -95,506 -70,068 -915,241 -437,800
Beginning fund balance 1,080,815 985,309 915,241 437,800
Ending fund balance $985,309 $915,241 $0 $0
Fire Public Safety Capital
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2019 2020 2021 2022
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 739 1,255 100,000 100,000
Debt proceeds 101,104 100,000 0 500
Total revenue 101,843 101,255 100,000 100,500
Expenditures
Personnel 0 0 0 0
Supplies, services & taxes 100,000 100,000 100,000 100,000
Capital expenditures 0 0 0 0
Debt service 0 0 0 0
Transfers 0 0 0 0
Total Expenditures 100,000 100,000 100,000 100,000
Revenues over(under) expenditures 1,843 1,255 0 500
Beginning fund balance 0 1,843 3,098 3,598
Ending fund balance $1,843 $3,098 $3,098 $4,098
Affordable Housing Capital Improvement
123
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124
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
125
Enterprise Funds Overview
Enterprise Funds Overview
Actual Actual Budget Budget
Division 2019 2020 2021 2022
PW&U Administration 13.00 13.00 13.00 13.00
Water Resources 12.50 13.50 13.50 13.50
Wastewater 21.00 21.00 21.00 21.00
Utilities Operations & Facilities 43.32 43.32 45.77 46.27
Forestry 3.68 4.68 4.68 4.68
Total PW&U Operations 93.50 95.50 97.95 98.45
Combined Staffing Levels
126
Actual Actual Budget Budget
2019 2020 2021 2022
Revenue
Taxes $109,744 $87,969 $102,000 $0
Licenses & permits 0 0 0 0
Intergovernmental 21,501 127,173 0 2,842,633
Charges for services 38,818,575 39,097,150 40,979,965 42,273,764
Fines & forfeits 38,849 5,562 45,000 42,000
Other revenue 4,712,311 3,881,776 3,286,932 11,643,286
Debt proceeds 5,129,812 7,749,647 15,062,387 5,700,000
Total revenue 48,830,792 50,949,277 59,476,284 62,501,683
Expenditures
Personnel 7,755,083 8,232,982 10,106,900 10,075,316
Supplies, services & taxes 21,040,952 21,730,488 24,076,351 26,381,554
Capital expenditures 11,069,452 7,952,903 22,516,145 24,291,255
Debt service 4,066,921 3,987,384 3,674,067 3,148,565
Transfers 4,517,590 2,295,000 6,141,500 6,465,000
Total expenditures 48,449,997 44,198,757 66,514,963 70,361,690
Revenue over(under) expenditures 380,795 6,750,520 -7,038,679 -7,860,007
Beginning fund balance 34,209,134 34,437,421 32,553,031 33,661,204
Ending fund balance $34,589,929 $41,187,941 $25,514,352 $25,801,197
Fund totals - Expenditures only
Water Utility 14,551,674 13,994,433 16,097,522 16,424,489
Water Capital 1,471,884 2,737,927 6,842,085 9,395,549
Gold Mountain Golf Course 4,499,531 4,355,901 4,651,435 5,136,516
Wastewater Utility 14,104,629 15,493,699 17,326,682 16,777,798
Wastewater Capital 8,304,743 2,426,268 11,041,865 8,352,177
Stormwater Utility 3,954,290 4,122,836 5,138,179 5,186,632
Stormwater Capital 1,563,246 1,067,692 5,417,195 9,088,529
Utility Debt Reserve 0 0 0 0
Total Enterprise Funds $48,449,997 $44,198,757 $66,514,963 $70,361,690
Enterprise Funds
127
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
2019 2020 2021 2022
Revenue
Taxes $0 $0$0$0
Licenses & permits 0 0 0 0
Intergovernmental 0 9,617 0 0
Charges for services 14,770,886 13,973,474 14,945,857 15,470,000
Fines & forfeits 16,114 2,155 20,000 20,000
Other revenue 581,087 673,235 533,000 513,000
Debt proceeds 0 0 0 0
Total revenue 15,368,086 14,658,481 15,498,857 16,003,000
Expenditures
Personnel 3,379,416 4,010,537 5,008,150 4,888,388
Supplies, services & taxes 6,677,264 6,806,849 7,580,526 7,700,854
Capital expenditures 0 2,250,000 0 0
Debt service 950,628 927,047 923,346 770,247
Transfers 3,544,366 0 2,585,500 3,065,000
Total expenditures 14,551,674 13,994,433 16,097,522 16,424,489
Revenue over(under) expenditures 816,412 664,048 -598,665 -421,489
Beginning fund balance 2,974,566 3,790,978 4,454,909 2,214,686
Ending fund balance $3,790,978 $4,455,026 $3,856,244 $1,793,197
Water Utility
128
2010 Budget Highlights:
2010 Capital Considerations:
2009 Accomplishments:
2010 Budget Highlights:
2010 Capital Considerations:
2009 Accomplishments:
Water Utility—Water Resources
2022 Budget Highlights:
Water System Plan Update.
Iron and Manganese Evaluation and Control Pro-
ject.
Union River Reservoir Safe Yield Update.
Casad Dam Early Warning System Feasibility
and Design.
Casad Dam and Hydroelectric Power Generation
Feasibility Study.
Wells 9, 21, and 22 Water Right Modeling and
Mitigation Plan Development.
Emergency Power Plan Implementation
(Anderson Creek and Pump Station 17).
2022 Capital Considerations:
Capital Projects for Water Resources are budgeted
in the Water Capital Projects Fund.
2021 Accomplishments:
No reduction in level of service to water custom-
ers due to COVID-19.
Completed Emergency Response Plan update as
required by 2018 America’s Water Infrastructure
Act.
~90% completion of Water System Plan Update
(Water Shortage Contingency Plan update, Well-
head Protection Program update, and 20-year CIP
and asset inventory development).
Submitted Well 1R Water Right Change Applica-
tion.
Iron and Manganese Evaluation and Control Pro-
ject source, distribution system and targeted flush-
ing event sampling.
Moved SCADA system to Virtual Private Net-
work.
Reservoir 4 Security Enhancements.
Supported Engineering with numerous capital pro-
jects.
2022 Goals:
Maintain level of service to water customers.
Comply with all drinking water treatment, moni-
toring, reporting, and dam safety requirements.
Develop source approval applications for Wells
1R, 7R, 9R, 21, and 22.
Submit Optimized Water Quality Parameters Rec-
ommendation for West 517 Zone.
Submit water right modeling and mitigation plan
technical memos for Wells 9, 21 and 22.
Submit Water System Plan update.
Collaborate with WSU Water Research Center to
develop a predictive ecohydrological modeling
tool for assessing disturbance-induced runoff and
water quality challenges after a wildfire.
Complete all projects highlighted here and in the
2022 Water Utility Capital Improvement Plan.
129
2010 Budget Highlights:
2010 Capital Considerations:
2009 Accomplishments:
2010 Budget Highlights:
2010 Capital Considerations:
2009 Accomplishments:
Water Utility—Utility Operations
2022 Budget Highlights:
Maintain 269 miles of distribution mains, 30
miles of transmission mains, over 7,055 valves,
1820 fire hydrants and nearly 20,000 customer
accounts.
Perform locates in support of the one-call utility
locate program (water, sewer and storm).
Maintain the cross-connection control program.
Perform customer response (First Response/
Bremerton1) program.
Read meters, provide door notices and deacti-
vate services as required and Customer Service
for Billing.
Tap and set new meters projected to be over 400
new accounts.
2016 Capital Considerations:
Perform Water Distribution Capital Improvement
projects approved in the 2016 budget.
$450,000 distribution main improvements
Approx. 900 feet of distribution mains
$220,000 meter replacement
Approx. 1,200 meters out of system total
of 18,740
$200,000 large meter replacement
Approx. 40 meters
$150,000 substandard water main replacement
Approx. 600 feet of water mains
$350,000 Smart Point replacement
Approx. 2500 Transmitter units
2021 Accomplishments:
Replaced budgeted amount of residential and
commercial meters.
Performed fire hydrant cycling and repairs on
our 2055 fire hydrants.
Cycled over 1/3 of our 7055 transmission and
distribution valves.
Replaced sub-standard water mains on National
Avenue for County overlay project.
Performed over 500 domestic service taps for
new homes.
Finished installation Flexnet meter reading sys-
tem.
Started reading meters monthly for monthly bill-
ing.
Continuing lead goose neck replacement pro-
gram.
2022 Goals:
Restart Deactivations and reactivations for non-
payment accounts.
Continue to replace aging large water meters and
testing of 1.5” and above models.
Continue replacing residential meters (1200 per
year).
Flush East Bremerton water system.
Continue lead goose neck water service replace-
ment.
2022 Capital Considerations:
Perform as much budgeted capital improve-
ments that time allows.
Perform all development taps.
Support several water capital projects being per-
formed by contractors.
130
2010 Budget Highlights:
2010 Capital Considerations:
2009 Accomplishments:
2010 Budget Highlights:
2010 Capital Considerations:
2009 Accomplishments:
Water Utility—Forestry
2022 Budget Highlights:
Timber harvest and minor forest products sales.
Utility Land Management Plan and Forest Man-
agement Plan updates.
Utility land/watershed security enhancement.
Bridge load rating and repair.
Road maintenance and abandonment.
Stand improvement and plantation maintenance.
Reforestation.
Biosolids management, application, and environ-
mental monitoring.
Purchase of mini excavator and replacement wa-
tershed patrol vehicle.
2022 Capital Considerations:
Capital Projects for Forestry are budgeted in the
Water Capital Projects Fund.
2021 Accomplishments:
Pending receipt of ~$400K from sustainable tim-
ber harvest, $25K in minor forest products and
additional revenue through sale of boughs by year
-end.
Secured forest practices permits for ~31 acres of
harvest.
Conducted ~110 acres of reforestation surveys.
Planted 27,300 Western Red Cedar and Lodge-
pole Pine seedlings.
Utilized 100% of biosolids generated by WWTP
on permitted forest sites per federal, state and lo-
cal regulations.
Continued vegetation control and maintenance of
biosolids application sites.
Conducted vegetation control and maintenance of
forest roads, to include 1.75 miles of brushing
access to communication towers through cost-
share with DNR.
Animal damage control—distributed 5 tons of
bear food.
Updated Wildfire Response Guidelines.
2022 Goals:
Commence Utility Land Management Plan and
Forest Management Plan updates.
Complete land purchase for property adjacent to
utility land/watershed boundary.
Complete structural evaluation of 7 bridges and
commence repairs.
Generate $600K from timber harvest and $25K
for minor forest products.
Plant ~30,000 seedlings.
Continue vegetation control and maintenance of
forest roads per State Department of Natural Re-
sources schedule.
Maintain biosolids application sites and utilize
100% of biosolids.
Continue reclamation of Port Orchard Sand &
Gravel Pit back into forest land for future biosol-
ids application.
Distribute 9 tons of bear food.
131
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
2019 2020 2021 2022
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 0 000
Other revenue 1,957,359 2,502,991 1,060,600 5,015,600
Debt proceeds 3,544,366 2,250,000 2,545,000 0
Total revenue 5,501,725 4,752,991 3,605,600 5,015,600
Expenditures
Personnel 2,042 1,517 0 0
Supplies, services & taxes 196,271 252,201 135,000 1,490,000
Capital expenditures 1,273,571 2,484,210 6,707,085 7,905,549
Debt service 0 0 0 0
Transfers 0 0 0 0
Total expenditures 1,471,884 2,737,927 6,842,085 9,395,549
Revenue over(under) expenditures 4,029,841 2,015,064 -3,236,485 -4,379,949
Beginning fund balance 5,300,218 9,330,059 11,345,123 12,780,662
Ending fund balance $9,330,059 $11,345,123 $8,108,638 $8,400,713
Water Capital
132
2010 Budget Highlights:
2010 Capital Considerations:
2009 Accomplishments:
2010 Budget Highlights:
2010 Capital Considerations:
2009 Accomplishments:
Water Capital
2022 Budget Highlights:
Anderson Creek Dam Removal and Environmen-
tal Restoration, design
Emergency Power Plan Implementation
(Anderson Creek Wellfield and PS17), design
Well 13 Redevelopment, construction
Well 21/22 Completion, design
Well 7 Replacement, design and construction
Well 9 Replacement, design and construction
Pump Station 14 Relocation, ongoing design
Northlake Way Pressure Reducing Valve (PRV),
construction
E. 11th Street and Perry project, PRV construc-
tion
Distribution main improvements, design and con-
struction
Ongoing minor capital upgrades to pump sta-
tions, reservoirs, and treatment facilities
Oyster Bay Facility Expansion
Watershed Security Plan and Enhancements—
Land purchase at McKenna Falls
Hydroelectric Power Generation Feasibility
Study
SCADA, machinery and equipment upgrades
2022 Capital Considerations:
The Utility Engineering group will be delivering
eight (8) Water Fund capital design and construc-
tion projects
Water Resources will deliver a feasibility study, a
water system plan update, one project design, and
additional asset improvements
Forestry will deliver two capital projects and ad-
ditional asset improvements
Four transportation projects are also partially
funded with water utility funds.
2021 Accomplishments:
Marine Drive Water Main Replacement, con-
struction completed
Northlake Way PRV, completed design
Obtained easement with U.S. Navy through rail-
road track for the Gold Mountain Golf Course
Raw Water Main project
Pump Station 14 Relocation, ongoing communi-
cation with National Park Service to construct
Reservoir 19 exterior was recoated
Casad Dam Morning Glory overflow was recoat-
ed
Well 1R design for developer-installed improve-
ments in the W580 Zone.
Supported Water System Plan Update and CIP
preparation (see Water Resources)
Well 13 Redevelopment, designed and awarded
contract
Reservoir 4 Security Improvements Project, de-
sign and construction.
2022 Goals:
Complete site negotiations with National Park
Service for Pump Station 14 Relocation.
Emergency Power Plan Implementation
(Anderson Creek Wellfield and PS17), construc-
tion
Well 21/22 completion, design
Design and construct Well 7 Replacement
Design and construct Well 9Replacement
Pump Station 14 Relocation, ongoing design
Construct Northlake Way Pressure Reducing
Valve (PRV) early in 2022
Upper and Lower Werner Road PRV, design and
construction.
133
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
2019 2020 2021 2022
Revenue
Taxes $0 $0 $0 $0
Licenses & permits 0 0 0 0
Intergovernmental 0 0 0 0
Charges for services 4,615,728 4,790,850 4,734,564 5,449,426
Fines & forfeits 0 0 0 0
Other revenue 36,111 32,423 24,271 24,500
Debt proceeds 200 0 0 0
Total revenue 4,652,039 4,823,274 4,758,835 5,473,926
Expenditures
Personnel 0 0 0 10,300
Supplies, services & taxes 3,992,559 3,921,554 4,219,240 4,692,766
Capital expenditures 45,091 0 0 0
Debt service 461,881 434,347 432,195 433,450
Transfers 0 0 0 0
Total expenditures 4,499,531 4,355,901 4,651,435 5,136,516
Revenue over(under) expenditures 152,508 467,372 107,400 337,410
Beginning fund balance 142,697 142,697 940,524 1,160,093
Ending fund balance $295,205 $610,069 $1,047,924 $1,497,503
Gold Mountain Golf Course
134
2010 Budget Highlights:
2010 Capital Considerations:
2009 Accomplishments:
2010 Budget Highlights:
2010 Capital Considerations:
2009 Accomplishments:
Gold Mountain Golf Complex
2022 Budget Highlights:
Projected total golf revenues of $5.449M, an
increase of $715K over 2021.
Projected increase in food and beverage reve-
nue with growth in wedding and special event
business.
2022 Capital Considerations:
Purchase of greens maintenance equipment
package using available Reserve Account
Fund.
Cascade Course Redesign Phase I.
Clubhouse and kitchen upgrades.
2021 Accomplishments:
Finished the year with the highest property
revenue total on record.
Operated the entire year without any signifi-
cant hours of operation impact from the pan-
demic.
Completed driving range renovation.
Completed clubhouse flooring project.
Completed Cascade Course Master Plan Re-
design.
2022 Goals:
Evaluate dynamic pricing for golf, menu and
usage fees in food and beverage and make
adjustments in the fee structure to optimize
revenue.
Continue growing customer database and in-
crease reach with promotional tools to drive
revenue.
Completion of planned property upgrades
Meet or exceed total revenue projection of
$5.449M.
135
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
2019 2020 2021 2022
Revenue
Taxes $109,744 $87,969 $102,000 $0
Licenses & permits 0 0 0 0
Intergovernmental 0 4,596 0 0
Charges for services 15,266,217 15,963,782 16,394,038 16,429,338
Fines & forfeits 15,829 2,292 18,000 15,000
Other revenue 38,286 506,683 23,000 23,000
Debt proceeds 0 0 0 0
Total revenue 15,430,075 16,565,323 16,537,038 16,467,338
Expenditures
Personnel 2,980,266 2,821,571 3,526,350 3,590,335
Supplies, services & taxes 8,076,260 8,103,921 8,929,961 8,666,636
Capital expenditures 0 0 0 0
Debt service 2,509,528 2,453,208 2,094,871 1,605,827
Transfers 538,575 2,115,000 2,775,500 2,915,000
Total expenditures 14,104,629 15,493,699 17,326,682 16,777,798
Revenue over(under) expenditures 1,325,446 1,071,623 -789,644 -310,460
Beginning fund balance 6,928,000 8,253,446 3,808,456 2,200,149
Ending fund balance $8,253,446 $9,325,069 $3,018,812 $1,889,689
Wastewater Utility
136
2010 Budget Highlights:
2010 Capital Considerations:
2009 Accomplishments:
2010 Budget Highlights:
2010 Capital Considerations:
2009 Accomplishments:
Wastewater Utility—Treatment
2022 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 2022 include:
Ongoing SCADA system upgrades
Continue working with Ecology and HDR for
Nutrient General Permit compliance
Achieve 100% compliance with the NPDES Dis-
charge Permit
Purchase spare centrifuge rotating assembly
Install new heat pump for the admin building
New controls for the wastewater plant boiler
Install new sluice gates in the headworks and the
secondary splitter boxes
New emergency generator at lift station EB-3
Purchase new flow meters for CSO outfalls
Purchase new recycle water system pumps
Develop nutrient removal optimization plan for
the west side wastewater treatment plant
Continue to upgrade the SCADA system
Eastside treatment plant UV system replacement
2022 Capital Considerations:
All Capital work is included in the Wastewater
Capital Fund.
2021 Accomplishments:
Digester #2 cleaned and inspected.
New low-flow pumps installed at lift station EB-
2.
Full staffing achieved.
Several lift station received rebuilds and miscella-
neous parts upgrades.
2022 Goals:
Meet all sampling and permit requirements.
Obtain the Department of Ecology “Outstanding
Wastewater Treatment Plant” Award.
Compile a more robust set of spare parts for lift
stations.
Continue training new staff.
Procure a three year contract for yearly mainte-
nance of wastewater emergency generators.
Complete LED lighting conversion.
Move power to lift station CE-2 out of the middle
of Evergreen Park.
Operate and maintain wastewater plants and lift
stations within budget constraints.
Continue to assess and evaluate the condition of
wastewater equipment and prioritize.
Continue developing good working relationships
with internal and external customers.
137
2010 Budget Highlights:
2010 Capital Considerations:
2009 Accomplishments:
2010 Budget Highlights:
2010 Capital Considerations:
2009 Accomplishments:
Wastewater Utility-Utility Operations
2022 Budget Highlights:
Train new employees in system maintenance
and trouble shooting procedures.
Train staff in proficient use of new technolo-
gies.
Continue to rehabilitate side sewers using
the CIPP method.
2021 Accomplishments:
Installed CIPP lateral liner at Boat Shed
underwater due to high tide.
Installed 25+ CIPP lateral liners at various
locations citywide.
2015 Goals:
No lost-time accidents
Fully implement recurring maintenance pro-
gram in accordance with the system mainte-
nance plan and standards of the industry
Expand the Department’s Cartegraph work
management software application to the sani-
tary sewer system
Video the sanitary sewer collection system
Goal: video 20% each year
Jet clean the sanitary sewer mains
Goal: jet 100% each year
Continue the grease interceptor, manhole in-
spection, sewer lateral cleanout installation,
and root control programs
Continue mapping and entering water distri-
bution system component GPS date into the
Department’s Geographic Information Sys-
tem. Goal by the end of 2015: 25% of all key
components entered
Update outdated sections of the Bremerton
Municipal code related to the City’s admin-
istration of its Wastewater Utility
Complete pipeline video library on shared server
2022 Capital Considerations:
Support upcoming project designs by video
inspection and locating side sewers for reha-
bilitation.
Project design for air vac assemblies Eastside
Beach main.
Purchase new cutter system for mainline lat-
eral reinstatement.
Preliminary project design for secondary
Crosstown piping 9th St to WWTP.
Replace surge chamber Gregory and High.
2022 Goals:
Complete annual maintenance.
Support Capital Improvement design and
construction.
Continue advancing proficiency by use of
new technology.
Continue recurring maintenance in con-
formance with standards of the industry.
Video the collection system; 20% annual
goal.
Continue the grease interceptor, manhole
inspection, sewer lateral cleanout installa-
tion, and root control programs.
Update GIS information.
CIPP mainline installation of approximately
9000 feet.
Maintain excellent safety records.
Maintain low overtime history.
138
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
2019 2020 2021 2022
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 501,966 51,737 260,600 4,145,600
Debt proceeds 538,575 2,651,580 9,735,419 3,200,000
Total revenue 1,040,541 2,703,318 9,996,019 7,345,600
Expenditures
Personnel 21,022 0 0 0
Supplies, services & taxes 68,163 78,224 450,000 730,000
Capital expenditures 8,215,558 2,348,044 10,591,865 7,622,177
Debt service 0 0 0 0
Transfers 0 0 0 0
Total expenditures 8,304,743 2,426,268 11,041,865 8,352,177
Revenue over(under) expenditures -7,264,202 277,050 -1,045,846 -1,006,577
Beginning fund balance 10,358,795 3,094,593 3,374,292 5,977,147
Ending fund balance $3,094,593 $3,371,643 $2,328,446 $4,970,570
Wastewater Capital
139
2010 Budget Highlights:
2010 Capital Considerations:
2009 Accomplishments:
2010 Budget Highlights:
2010 Capital Considerations:
2009 Accomplishments:
Wastewater Capital
2022 Budget Highlights:
Cure-In-Place Pipe (CIPP), design and construc-
tion.
Video Inspection and Cleaning of Sewers.
Decommission Beach Sewer in Manette (OF4 to
EB2.), preliminary design .
CW-4 Beach Sewer Mitigation, construction.
Oyster Bay Beach Sewer Project (OB2 to OB1),
comple construction.
PSIC Sewer, coordination with Mason County
and initial planning.
WWTP Sluice Gates, construction.
WWTP Nutrient Removal for compliance with
Ecology permit, planning and design.
WW Comprehensive Plan Update, consultant
selection.
Sewer Improvements for three (3) transportation
projects.
Salinity Impact Study.
On-going minor capital upgrades to the collec-
tion system, pump stations, and treatment plants
as identified in the CIP.
Crosstown Pipeline Redundancy Study.
2022 Capital Considerations:
The Utility Engineering group will deliver
thirteen Wastewater Fund capital design and con-
struction projects.
WWTP Operations will deliver six capital con-
struction projects.
Three transportation projects are partially funded
with wastewater utility funds.
2021 Accomplishments:
Design and construction of Cure-In-Place Pipe
(CIPP) project along Burwell and Warren.
Cleaned, videoed and performed multiple spot
repairs of large diameter sewers on Burwell and
Warren.
Selected consultant for Decommission Beach
Sewer in Manette (OF4 to EB2).
Replaced sewer on 6th Street.
Designed CW-4 beach mitigation project per
agreement with DNR.
Awarded contract for Oyster Bay Beach Sewer
Project (OB2 to OB1).
Continued coordination with Mason County for
PSIC Sewer.
Provided comments to Dept. of Ecology for Nu-
trient General Permit and selected HDR to help
plan and design improvements.
Submitted loan application for Tracyton Beach
Road Sewer Improvements.
On-going minor capital upgrades to the collec-
tion system, pump stations, and treatment plants
as identified in the CIP.
Digester Dome No. 2 cleaning and inspection.
2022 Goals:
CIPP lining project and support projects includ-
ing camera, cleaning, and spot repair.
Complete Oyster Bay Beach Sewer project.
Design Decommission Beach Sewer in Manette
OF4 to EB2 project.
Finalize PSIC sewer improvements planning
with Mason County including comp plan amend-
ment.
Negotiate and execute long term agreement with
DNR for mitigation in lieu of beach main remov-
al.
Obtain loan with Ecology for Tracyton Beach
Road Sewer Improvements and begin design.
Ongoing coordination with Navy for salinity im-
pacts.
Plan and design improvements for nutrient re-
moval at the WWTP.
WWTP Operations to complete all assigned 2022
capital project delivery.
140
Stormwater Utility
Enterprise Fund
Summary:
The Stormwater Utility serves a population of
approximately 42,560 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
2019 2020 2021 2022
Revenue
Taxes $0 $0 $0 $0
Licenses & permits 0 0 0 0
Intergovernmental 19,457 6,133 0 210,000
Charges for services 4,165,744 4,369,043 4,905,506 4,925,000
Fines & forfeits 6,907 1,114 7,000 7,000
Other revenue 9,807 6,696 7,500 80,500
Debt proceeds 0 1,269,252 75,000 0
Total revenue 4,201,916 5,652,238 4,995,006 5,222,500
Expenditures
Personnel 1,372,337 1,399,845 1,572,400 1,586,293
Supplies, services & taxes 2,002,420 2,370,209 2,561,624 2,776,298
Capital expenditures 0 0 0 0
Debt service 144,885 172,782 223,655 339,041
Transfers 434,649 180,000 780,500 485,000
Total expenditures 3,954,290 4,122,836 5,138,179 5,186,632
Revenue over(under) expenditures 247,625 1,529,402 -143,173 35,868
Beginning fund balance 2,912,887 3,160,512 1,238,630 691,465
Ending fund balance $3,160,512 $4,689,914 $1,095,457 $727,333
Stormwater Utility
141
2010 Budget Highlights:
2010 Capital Considerations:
2009 Accomplishments:
2010 Budget Highlights:
2010 Capital Considerations:
2009 Accomplishments:
Stormwater Utility - Utility Operations
2022 Budget Highlights:
Comply with Stormwater Permit requirements.
Provide a safe work environment for staff.
Provide effective and efficient stormwater system
maintenance to reduce discharged pollutant loads.
Provide stormwater training support to various
City department staff as needed.
Complete maintenance of stormwater treatment
systems.
Inspect private stormwater systems to ensure they
are being operated and maintained appropriately.
Ensure erosion and sediment control are used for
all projects including capital, utility maintenance,
and development.
Work with local agencies for public education and
outreach programs.
Continue Rain Garden program to provide citizen
support for green runoff control practices.
Finish development of Source Control program
for implementation is 2023 with BMC updates.
Implement Ecology grant funded SMAP work for
city-wide stormwater basin planning.
2022 Capital Considerations:
Support upcoming projects through video and lo-
cating.
Basin planning for priority drainages in the City.
PSIC basin assessment and planning to define
stormwater assets and needs to support develop-
ment and SW Permit compliance.
Stormwater Management Action Planning
(SMAP) development to identify and prioritize
water quality improvement project areas and meet
SW Permit requirements.
Complete GIS data updates to support stormwater
system modeling needed for the SMAP effort.
Evaluate undeveloped land needs for stormwater
and other utility services.
Pursue grant opportunities to support stormwater
treatment retrofit project to improve water quality.
Pursue grant opportunities to support fish barrier
removal projects on CIP.
2021 Accomplishments:
Complied with Stormwater Permit requirements.
Draft Stormwater Comprehensive Plan completed.
Draft watershed plans for Oyster and Ostrich Bays and
Kitsap Lake Watershed.
Kitsap Lake algae and aquatic vegetation control com-
pleted for 2nd year with marked improvement.
Continued work with Kitsap Lake property owners to
improve water quality.
Received Ecology’s capacity grant.
City-wide rain garden program completed several pro-
jects to reduce runoff pollution and flooding .
Continued stormwater system maintenance, replace-
ment, and improvement.
Utilized new pipe relining technology in stormwater
piping repairs.
Trained Staff in maintenance procedures for various
new stormwater treatment devices.
Permit required Source Control Program development
was started.
Implemented new stormwater inspection and compli-
ance tracking software program.
Supported stormwater GIS data collection.
Stormwater system modeling training for staff.
2022 Goals:
Maintain compliance with Stormwater Permit and
other regulatory requirements.
Maintain excellent safety record.
Continue to effectively manage surface and storm-
water resources.
Improve staff knowledge related to surface and
stormwater protection, and pollution prevention.
Protect property and streets from runoff damage.
Begin asset management system development.
Provide pollution prevention guidance and actions
to staff and public.
Improve public education and outreach.
Complete annual maintenance.
Support Capital Projects.
Continue to pursue proficiency in maintenance of
stormwater treatment devices.
Increase staff knowledge in Erosion Control
BMP’s.
Train staff in modeling and complete SMAP basin
prioritization evaluation of all drainage basins.
Continue to catalogue and track all private storm-
water systems and ponds.
142
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
2019 2020 2021 2022
Revenue
Taxes $0 $0 $0 $0
Licenses & permits 0 0 0 0
Intergovernmental 2,044 106,827 0 2,632,633
Charges for services 0 0 0 0
Fines & forfeits 0 0 0 0
Other revenue 1,543,554 82,600 1,355,961 1,830,086
Debt proceeds 1,046,671 1,578,814 2,706,968 2,500,000
Total revenue 2,592,269 1,768,242 4,062,929 6,962,719
Expenditures
Personnel 0 -487 0 0
Supplies, services & taxes 28,014 197,529 200,000 325,000
Capital expenditures 1,535,232 870,650 5,217,195 8,763,529
Debt service 0 0 0 0
Transfers 0 0 0 0
Total expenditures 1,563,246 1,067,692 5,417,195 9,088,529
Revenue over(under) expenditures 1,029,023 700,550 -1,354,266 -2,125,810
Beginning fund balance 3,942,176 4,971,199 5,671,750 6,907,689
Ending fund balance $4,971,199 $5,671,749 $4,317,484 $4,781,879
Stormwater Capital
143
2010 Budget Highlights:
2010 Capital Considerations:
2009 Accomplishments:
2010 Budget Highlights:
2010 Capital Considerations:
2009 Accomplishments:
Stormwater Capital
2022 Budget Highlights:
On-going minor capital upgrades to the collection
system, including ditches and culverts and the
annual storm drain replacement/CIPP program
Pine Road Basin project construction.
Ostrich Bay Creek Culvert Replacement, Price
Road and Brentwood Drive Bridges design.
Ostrich Bay Creek Stormwater Treatment Retrofit
construction.
Kitsap Lake Stormwater Outfall Treatment de-
sign.
Kitsap Lake Algae and aquatic vegetation control
Kitsap Lake Stormwater Treatment design
Chester Outfall design
Schley Canyon Culvert Repair
CIPP of Storm Lines w/ inspection and cleaning.
East 9th Street Outfall
Gorst Creek temporary repair
Rain Gardens
2022 Capital Considerations:
The Stormwater Engineering group will deliver
14 capital design and construction projects
There are four transportation projects that are
also partially funded by the stormwater fund,
including E11th and Perry Avenue, Washington
Avenue, Quincy Square, & 6th Street Phase III
2021 Accomplishments:
Complete culvert replacement with fish passage
for Ostrich Bay Creek at Kitsap Way
Complete installation of 2nd Street stormwater
treatment system
Start construction for Ostrich Bay Creek Storm-
water Treatment Retrofit project
Kitsap Lake: completed annual algae control and
aquatic vegetation harvesting, improved water
quality, weekly monitoring performed
Continuing design for Pine Rd stormwater basin,
and Eagle and Dibb flooding control projects
Continuing design for Price Road and Brentwood
Drive culvert replacements on Ostrich Bay Creek
Completed Northlake Way Culvert replacement
preliminary design to eliminate fish barrier
Rain Garden program expanded to cover city
2022 Goals:
Complete 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)
Complete Kitsap Lake Algae and aquatic vegeta-
tion control and pollutant source tracing
144
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
2019 2020 2021 2022
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 44,142 25,410 22,000 11,000
Debt proceeds 0 0 0 0
Total revenue 44,142 25,410 22,000 11,000
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 0 0 0 0
Total expenditures 0 0 0 0
Revenue over(under) expenditures 44,142 25,410 22,000 11,000
Beginning fund balance 1,649,795 1,693,937 1,719,347 1,729,313
Ending fund balance $1,693,937 $1,719,347 $1,741,347 $1,740,313
Utility Debt Reserve
145
146
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
147
Actual Actual Budget Budget
2019 2020 2021 2022
FTE positions 11.20 11.20 11.20 11.20
Revenue
Taxes $0 $0 $0 $0
Licenses & permits 0 0 0 0
Intergovernmental 0 279,203 0 0
Charges for services 3,452,633 3,474,084 3,554,869 3,837,209
Fines & forfeits 0 0 0 0
Other revenue 3,802,906 4,333,283 4,970,612 5,379,290
Debt Proceeds 396,597 230,850 0 0
Total revenue 7,652,137 8,317,421 8,525,481 9,216,499
Expenditures
Personnel 2,437,866 2,172,868 2,731,200 2,441,113
Supplies, services & taxes 4,008,396 4,217,179 4,854,507 4,572,996
Capital expenditures 1,833,168 1,346,804 1,163,095 1,690,260
Debt service 0 0 0 0
Transfers 0 70,317 0 0
Total expenditures 8,279,430 7,807,167 8,748,802 8,704,369
Fund totals - Expenditures only
Risk Management 2,422,339 2,619,872 2,647,829 2,656,970
Employment Security 95,664 44,670 80,000 70,000
Accumulated Leave Liability 544,707 400,545 588,700 482,866
ER&R Maintenance 1,929,609 1,602,148 1,790,369 1,877,144
ER&R Reserves 1,834,084 1,335,724 1,851,708 1,670,260
Information Technology 1,453,307 1,804,331 1,790,196 1,947,129
Total Internal Service Funds 8,279,430 7,807,167 8,748,802 8,704,369
Revenue over(under) expenditure -627,293 510,254 -223,321 512,130
Beginning fund balance 8,369,170 7,741,876 9,306,684 9,227,953
Ending fund balance $7,741,877 $8,252,130 $9,083,363 $9,740,082
Internal Service Funds
148
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
2019 2020 2021 2022
Revenue
Taxes $0 $0 $0 $0
Licenses & permits 0 0 0 0
Intergovernmental 0 85,443 0 0
Charges for services 0 0 0 0
Fines & forfeits 0 0 0 0
Other revenue 1,868,586 1,857,915 2,207,829 2,657,471
Debt Proceeds 0 0 0 0
Total revenue 1,868,586 1,943,358 2,207,829 2,657,471
Expenditures
Personnel 538,884 334,332 565,000 390,000
Supplies, services & taxes 1,883,455 2,215,223 2,082,829 2,266,970
Capital expenditures 0 0 0 0
Debt service 0 0 0 0
Transfers 0 70,317 0
Total expenditures 2,422,339 2,619,872 2,647,829 2,656,970
Revenue over(under) expenditure -553,753 -676,514 -440,000 501
Prior Period Adjustment 0 0 0 0
Beginning fund balance 2,615,631 2,061,878 2,732,927 2,544,211
Ending fund balance $2,061,878 $1,385,364 $2,292,927 $2,544,712
Risk Management
149
Risk Management
2022 Budget Highlights:
•Identify and project liability loss exposures and
hazardous working conditions and recommend
effective prevention, mitigation, and financing
techniques.
•Negotiate, procure, and administer the City’s
property, liability, pollution, aviation, marine,
cyber, crime, workers’ compensation, and sure-
ty insurance and self-insurance programs.
•Investigate, evaluate, and resolve self-insured
liability claims presented against the City.
•Assure compliance with State’s industrial insur-
ance laws by providing mandatory workers’
compensation benefits in a cost-effective way.
•Present, negotiate, and resolve City claims and
secure recovery from others for damage to City
property Assure compliance with State’s indus-
trial insurance laws by providing mandatory
workers’ compensation benefits in a cost effec-
tive way.
2022 Capital Considerations:
•The Risk Management Fund does not have capital
funds budgeted for 2022.
2021 Accomplishments:
•Met established goal of maintaining a reserve bal-
ance at least equal to the projected fund liability.
•Obtained insurance renewal rates.
•Through September 21, 2021, resolved 18 liability
claims.
•Through September 21, 2021, recovered
$34,900.94 from third parties related to City prop-
erty damage.
•Implemented a process with litigation attor-
ney and legal assistance to file civil suits on
unpaid property damage claims.
•Provided oversight to the City’s Safety and Health
Committee.
•Ensured the City’s COVID-19 Exposure, Mitiga-
tion, and Recovery Plan was kept up-to-date and
complied with local and state requirements.
2022 Goals:
•Continue to maintain a reserve balance at least
equal to the projected fund liability.
•Join the insurance pool through WCIA for the
City’s liability, property, cyber, crime, and pollu-
tion insurance.
•Obtain favorable renewal rates for the City’s ex-
cess pollution, aviation, marine, workers’ com-
pensation, and surety insurance.
•Continue to maintain lower workers’ compensa-
tion assessments than those that would be
charged by the State Fund.
•Continue to provide risk management training
and advice to City employees.
150
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
2019 2020 2021 2022
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 7,130 3,061 4,000 82,000
Debt Proceeds 0 0 0 0
Total revenue 7,130 3,061 4,000 82,000
Expenditures
Personnel 95,664 44,670 80,000 70,000
Supplies, services & taxes 0 0 0 0
Capital expenditures 0 0 0 0
Debt service 0 0 0 0
Transfers 0 0 0 0
Total expenditures 95,664 44,670 80,000 70,000
Revenue over(under) expenditure -88,533 -41,609 -76,000 12,000
Beginning fund balance 317,510 228,977 187,368 213,668
Ending fund balance $228,977 $187,368 $111,368 $225,668
Employment Security
151
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
2019 2020 2021 2022
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 605,681 626,130 582,500 592,000
Debt Proceeds 0 0 0 0
Total revenue 605,681 626,130 582,500 592,000
Expenditures
Personnel 544,707 400,545 588,700 482,866
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 544,707 400,545 588,700 482,866
Revenue over(under) expenditure 60,974 225,585 -6,200 109,134
Beginning fund balance 163,047 224,021 449,606 243,067
Ending fund balance $224,021 $449,606 $443,406 $352,201
Accumulated Leave Liability
152
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
2019 2020 2021 2022
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 1,776,621 1,717,659 1,788,869 1,883,480
Fines & forfeits 0 0 0 0
Other revenue 1,673 7,390 4,350 2,550
Debt Proceeds 0 0 0 0
Total revenue 1,778,294 1,725,049 1,793,219 1,886,030
Expenditures
Personnel 538,833 532,603 578,900 583,847
Supplies, services & taxes 1,390,776 1,052,164 1,211,469 1,268,297
Capital expenditures 0 17,380 0 25,000
Debt service 0 0 0 0
Transfers 0 0 0 0
Total expenditures 1,929,609 1,602,148 1,790,369 1,877,144
Revenue over(under) expenditure -151,315 122,901 2,850 8,886
Beginning fund balance 337,719 186,403 111,511 111,672
Ending fund balance $186,403 $309,304 $114,361 $120,558
ER&R Maintenance
153
Equipment Services—Operations and Maintenance
2022 Budget Highlights:
•Assess Equipment Services Operational needs
for planning considerations of the Oyster Bay
Expansion Project.
•Continued Asset Works tracking software pro-
gram and expanded capabilities for Vehicle
Service and Maintenance.
2022 Capital Considerations:
•Specialty tool and shop equipment purchases to
replace aged, worn items.
•Purchase of four (4) new vehicle portable lift units.
•Construct a storage structure and shelving for tires,
sweeper brooms and other related equipment.
2021 Accomplishments:
•Safely maintained full / uninterrupted service sup-
port to City Departments while adhering to Covid
19 pandemic restrictions.
•Completed over 1000 Work Orders, with an esti-
mated 75% shop productivity rating for the Auto-
motive Technicians.
•Upgraded Shop computer equipment, scanners and
tools to meet current stringent requirements of
Heavy Truck and Off Highway Equipment.
•Completed biannual recertification of 45 plus po-
lice radar units.
2022 Goals:
•Zero lost time accidents, City property damage or
loss by staff.
•Continue to provide industry standard vehicle and
equipment repairs and services to all City Depart-
ments.
•Explore options available for an In-House warran-
ty service for Ford brand Fleet vehicles.
•Complete contracts for fuels, oils, fluids and other
petroleum products.
•Research the expanded version of Asset Works
software program to increase Shop Tool and
equipment accountability, data collection and oth-
er required tasks.
•Repair and service training for Mechanic Techni-
cians, specifically for Emergency and specialized
vehicles.
•Work towards increasing ESD Proactive Mainte-
nance Programs in order to provide safe and relia-
ble equipment and vehicles to all City Depart-
ments.
•Continued education and training opportunities for
Automotive Technicians for current and future
equipment and vehicles within the Fleet.
154
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
2019 2020 2021 2022
Revenue
Taxes $0 $0 $0 $0
Licenses & permits 0 0 0 0
Intergovernmental 0 0 0 0
Charges for services 0 0 0 0
Fines & forfeits 0 0 0 0
Other revenue 1,302,581 1,822,311 2,171,933 2,037,769
Debt Proceeds 146,597 30,850 0 0
Total revenue 1,449,178 1,853,161 2,171,933 2,037,769
Expenditures
Personnel 0 0 0 0
Supplies, services & taxes 916 6,300 688,613 5,000
Capital expenditures 1,833,168 1,329,424 1,163,095 1,665,260
Debt service 0 0 0 0
Transfers & Other 0 0 0 0
Total expenditures 1,834,084 1,335,724 1,851,708 1,670,260
Revenue over(under) expenditure -384,906 517,438 320,225 367,509
Beginning fund balance 4,312,358 3,927,452 4,641,715 4,944,563
Ending fund balance $3,927,452 $4,444,890 $4,961,940 $5,312,072
ER&R - Reserves
155
Equipment Services—Vehicle Reserves
2022 Budget Highlights:
•Submit all new vehicle and equipment purchases
as soon as allowed to expedite receipt.
•Continue efforts to utilize Hybrid and electric
vehicles where possible.
•Evaluate Fleet vehicles and equipment, assess
needs and wants of Departments for current and
future planning.
2022 Capital Considerations:
•Purchase four (4) new electric vehicles for City
executive, and Police Administration Depart-
ments.
•Purchase a new Mini Excavator, equipment and
trailer for the Sewer Maintenance Division.
•Purchase a new Police Command Vehicle.
2021 Accomplishments:
•Continued the assessment of snow and ice removal
equipment and special services required during
inclement weather conditions.
•Organize and restructure ESD parts, materials,
tools and equipment from recent Repair Shop addi-
tion.
•Secure purchase of cab & chassis and stainless
steel fabricated body for the Biosolids spreader
vehicle.
•Purchase and place in service two good used State
Police Vehicles. One for City Patrol and one for
Water Shed Patrol use.
•Purchase and place into service, four (4) Hybrid
Police Detective vehicles.
•Purchase of utility trailer for portable toilet and
mower transport, for the Street Division.
2022 Goals:
•Consider options and feasibility of a Fleet Vehicle
Loaner Program for all Departments to utilize.
•Surplus disposal of underutilized vehicles and
equipment per City Policies and Procedures.
156
EQUIPMENT RENTAL & RESERVE FUND
VEHICLE PURCHASE LIST
Vehicle
Number Fund/Dept.Retiring Vehicle/Equipment
Approximate
Mileage
Replacement
Reserve Anticipated Replacement Vehicle
Quote
Obtained
Replacement
Cost
Equipment
Cost Total
3103 102 - Streets 2006 Ford F550 Truck Crew 4x4 w/ Stillift 61,982 119,539$
3104 102 - Streets 2006 Ford F550 Truck Crew 4x4 49,945 117,405$
3106 102 - Streets 1994 International 2574 10 YD Dump Truck 228,302 250,000$ Like-kind with plow 250,000 - 250,000
0372 451 - Sewer 1991 JOHN DEERE 710C BH NA 108,356$ Kubota Mini-excavator with trailer X 100,000 100,000
0013 401 - Water 2006 Toyota Prius Hybrid 61,266 33,525$ All electric vehicle X 38,000 500 38,500
82105 12 - Executive 2009 Ford Escape Hybrid AWD SUV 105,570 45,962$ All electric vehicle X 38,000 - 38,000
1344 16- DCD 2002 Dodge Grand Caravan 62,694 31,152$ Ford Escape Hybrid X 33,000 1,000 34,000
1343 20 - Police 2002 Chevrolet Express 15-Passenger Van 41,354 30,930$ Prisoner Transport X 43,972 3,000 46,972
1537 20 - Police 2004 Ford Taurus Sedan 116,252 19,161$ All electric vehicle X 38,000 500 38,500
1539 20 - Police 2004 Ford Taurus Sedan 117,858 19,161$ All electric vehicle X 38,000 - 38,000
81553 20 - Police 2008 Ford Taurus Sedan 122,029 27,297$ Hybrid SUV, full detective light package X 45,000 15,000 60,000
121409 20 - Police 2012 Chevrolet Caprice Sedan 90,441 63,432$ Hybrid SUV, full slick top package 45,000 20,000 65,000
0352 51 - Parks 2001 Ford F450 Super Duty 118,650 71,540$ Like-kind 75,000 - 75,000
1818 51 - Parks 2005 Chevrolet Express Van 65,625 34,189$ Ford 15-passenger high roof transit X 43,644 - 43,644
1819 51 - Parks 2005 Chevrolet Express 15-Passenger Van 71,884 34,793$ Ford 15-passenger high roof transit X 43,644 43,644
NA 509 - ESD 1996 Genie Z30/20HD Lift NA 12,310$ Like-kind - -
171935 509 - ESD Steril Koni Portable Vehicle lifts NA 78,258$ Like-kind 80,000 - 80,000
1,097,008.0$ 1,141,260$ 43,000$ 1,184,260$
New Vehicles - Not funded by ERR replacement reserves. Funding comes from department operating budgets.
401 - Water New Addition for Forestry Mini-Excavator 80,000$ -$ 80,000
481 - Stormwater New Addition for SW Ops 2022 Ford Maverick Hybrid, Front-Wheel Drive, Crew Cab 30,000$ 6,000$ 36,000
001 - General Fund (Police)5 New Additions for Police 2022 Ford Police Interceptor AWD Hybrid 275,000$ 90,000$ 365,000
385,000$ 96,000$ 481,000$
1,665,260$ Total Capital Purchases
5 yard dump with plow and sander
X 230,000$ 3,000$ 233,000$ 157
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
2019 2020 2021 2022
FTE positions 7.00 7.00 7.00 7.00
Revenue
Taxes $0 $0 $0 $0
Licenses & permits 0 0 0 0
Intergovernmental 0 193,760 0 0
Charges for services 1,676,012 1,756,426 1,766,000 1,953,729
Fines & forfeits 0 0 0 0
Other revenue 17,307 16,477 0 7,500
Debt Proceeds 250,000 200,000 0 0
Total revenue 1,943,319 2,166,662 1,766,000 1,961,229
Expenditures
Personnel 719,778 860,717 918,600 914,400
Supplies, services & taxes 733,528 943,614 871,596 1,032,729
Capital expenditures 0 0 0 0
Debt service 0 0 0 0
Transfers 0 0 0 0
Total expenditures 1,453,307 1,804,331 1,790,196 1,947,129
Revenue over(under) expenditure 490,013 362,330 -24,196 14,100
Beginning fund balance 622,905 1,112,918 1,183,557 1,170,772
Ending fund balance $1,112,918 $1,475,248 $1,159,361 $1,184,872
Information Technology
158
Information Technology
2022 Budget Highlights:
•Restart of PC Replacement Program.
•New DCD permitting SaaS, Remote Access im-
provements.
•New Lumen (CenturyLink) Fiber for faster more
reliable internet.
•Remote access phone system updates.
2022 Capital Considerations:
•There are no planned capital projects planned for
2022.
2021 Accomplishments:
•MFA Security upgrade.
•Remote Access performance improvements.
•Helpdesk workflow and QOS improvements.
•Email security enhancements.
2022 Goals:
•Continue to improve network security programs
and policies.
•Get PC replacements back on schedule.
•Improve remote access quality.
•Move the city further into a paperless electronic
medium for documents and signatures.
159
160
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 2022 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 2022 through
2027 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
2022 however were required to have a designated
revenue source and are integrated into the City’s
annual budget.
The 2022 – 2027 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:
Provide capital facilities and infrastructure
that are needed by the community for civic pur-
poses and support the vision of Bremerton’s future
as articulated in the Comprehensive Plan.
Support the provision of City services con-
sistent with the expectations of the community, as
expressed in the City’s declared level of service
standards.
Preserve levels of service as growth and de-
velopment add new demands.
Provide facilities that meet special needs of
the community, rehabilitate and/or replace the
City’s facilities and infrastructure to extend useful
life and assure continued efficiency.
In developing the Capital Improvement Plan, the
Department of Community Development has
worked with Financial Services to ensure that the
information required by the Growth Management
Act (GMA) has been included in the plan. plan.
161
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 2022 – 2027 Capital Improve-
ment Plan
The 2022 – 2027 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
$10,000 or greater.
While the majority of expenditures identified in
the Capital Improvement Plan are capital ex-
penditures, there are programs included that are
not characterized as “capital” per the City’s ac-
counting policy on capitalization, but are includ-
ed in the CIP due to their significant impact on
infrastructure, utility rates and as required by
state RCW to ensure appropriate eligibility for
the use of Real Estate Excise Tax to fund these
efforts.
Capital Improvement Program Overview 162
Budget
2022 2023 2024 2025 2026 2027
Governmental Funds
General Fund
General Facilities 70,000$ 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 60,000 18,000 53,500 11,900 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 1,826,377 1,562,200 2,865,000 3,225,000 1,700,000 2,700,000
Transportation Projects 18,250,377 4,127,000 29,025,000 2,820,000 6,890,000 2,370,000
Fire Public Safety Capital 349,000 - - - - -
Total Governmental Funds 20,960,754$ 6,834,200$ 32,502,500$ 6,665,900$ 9,273,000$ 5,678,000$
Enterprise Funds
Water Capital Utility 9,395,549$ 6,765,000$ 3,965,000$ 5,609,628$ 4,065,372$ 7,025,000$
Wastewater Capital Utility 8,352,177 5,643,372 8,514,259 5,465,000 8,665,000 5,890,000
Stormwater Capital Utility 9,088,529 4,602,506 6,935,000 2,605,000 2,575,000 1,955,000
Total Enterprise Funds 26,836,255$ 17,010,878$ 19,414,259$ 13,679,628$ 15,305,372$ 14,870,000$
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$ 2,477,032$ 1,286,781$ 827,054$ 623,807$
Total All Funds 48,960,104$ 25,795,157$ 54,393,791$ 21,632,309$ 25,405,426$ 21,171,807$
City-Wide Capital Improvement Program
(Includes Major Maintenance)
Estimated
163
General Fund
General Facilities
Building Improvements 70,000$ 652,000$ 84,000$ 144,000$ 193,000$ 143,000$
70,000$ 652,000$ 84,000$ 144,000$ 193,000$ 143,000$
Police Special Projects Fund
Vehicles and Equipment -$ 60,000$ 60,000$ 60,000$ 60,000$ 60,000$
Public Access Television
BKAT Production Equipment Upgrades 60,000$ 18,000$ 53,500$ 11,900$ 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 130,000 952,200 - - -
Harborside Park Fountain Basin Lining - 100,000 - - - -
Ivy Green Cemetery Project 5,000 - - - - -
Kitsap Lake Boat Launch and Park Renovation 1,262,377 - - - - -
Kiwanis Park Playground Replacement 130,000 - - - - -
Lions Park Boat Launch Dock Design - - 270,000 - - -
Lions Park Dock Renovation - - - - 1,200,000 -
Lions Park Drainage Improvements - 35,000 125,000 - - -
Park Maintenance Facility - 200,000 - - 500,000 -
Memorial Plaza Fountain Lining - 75,000 - - - -
Off-Leash Dog Park (Location TBD)- - 200,000 - - -
Other Park & Facility Capital Improvements 200,000 200,000 10,000 200,000 - 200,000
Park Accessibility Upgrades (CDBG)50,000
Pendergast Regional Park Turfed Fields and Restroom 49,000 - 2,250,000 - - -
Sheridan Park Community Center/Senior Center Renovation - - - 2,250,000 - 2,500,000
164
Transportation Projects Fund
6th Street Phase III (Naval to Warren) 312,500 162,500 1,735,000 - - -
Belfair Valley Road Subgrade Repair & Overlay 150,000 150,000 100,000 - - -
City Safety Improvement 160,000 160,000 160,000 160,000 160,000 160,000
City Street Lighting 35,000 35,000 35,000 35,000 35,000 35,000
Downtown Lighting 120,000 40,000 - - - -
E11th Street and Perry Avenue Reconstruction 3,470,731 - - - - -
Oyster Bay Avenue Improvements (Kitsap Way to Arsenal)- - - 700,000 4,900,000 -
Pine Road Basin Watershed Storm Sewer Improvements (Sidewalks) 600,000 - - - - -
Quincy Square on 4th Street (Washington to Pacific)4,135,837 - - - - -
Ricky Road - Street Light Construction - - 200,000 - - -
Sidewalk Program 775,000 775,000 775,000 775,000 775,000 775,000
Signage and Pavement Marking Maintenance 170,000 300,000 170,000 300,000 170,000 300,000
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 1,198,939 600,000 25,000,000 - - -
Streets Preservation and Maintenance Program 750,000 750,000 750,000 750,000 750,000 750,000
Systemic Pedestrian Treatments Bundle - Rectangular Rapid Flashing 80,000 704,500 - - - -
Transportation Planning (JCTP, Non-Motorized, Comp Plan)416,745 100,000 - - - -
Upper Shore Drive Shared Use Path 100,000 100,000 - - - -
Washington Avenue Roundabout 4,959,625 - - - - -
Transportation Projects Fund - Continued
Wayfinding Signage 150,000 150,000 - - - -
W. Kitsap Way Reconstruction/Rechannelization Planning Study (C hico 566,000 - - - - -
18,250,377$ 4,127,000$ 29,025,000$ 2,820,000$ 6,890,000$ 2,370,000$
Fire Public Safety Capital Fund 349,000$ -$ -$ -$ -$ -$
Water Capital
Watermains 2,781,727$ 2,970,000$ 1,890,000$ 2,304,628$ 2,625,372$ 6,190,000$
Wells, Pump Stations and Source 4,342,485 1,400,000 1,150,000 550,000 600,000 200,000
Reservoirs and Dams 1,000,000 2,010,000 750,000 2,630,000 700,000 510,000
Buildings, Roads, Bridges and Land 1,271,337 385,000 175,000 125,000 140,000 125,000
9,395,549$ 6,765,000$ 3,965,000$ 5,609,628$ 4,065,372$ 7,025,000$
Wastewater Capital
Mains 5,592,177$ 4,093,372$ 6,864,259$ 2,665,000$ 5,465,000$ 3,490,000$
Pump Stations and Treatment 2,760,000 1,550,000 1,650,000 2,800,000 3,200,000 2,400,000
8,352,177$ 5,643,372$ 8,514,259$ 5,465,000$ 8,665,000$ 5,890,000$
Stormwater Capital
Stormdrains, Culverts, Bridges and Ditches 7,350,958$ 2,502,506$ 6,685,000$ 2,605,000$ 2,075,000$ 1,355,000$
Miscellaneous 1,737,571 2,100,000 250,000 - 500,000 600,000
9,088,529$ 4,602,506$ 6,935,000$ 2,605,000$ 2,575,000$ 1,955,000$
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$ -$ -$ -$
48,960,104$ 25,795,157$ 54,393,791$ 21,632,309$ 25,405,426$ 21,171,807$
165
166
Financial Goals & Policies
Resolution No. 3247
The City of Bremerton is accountable to its
citizens for the efficient use of public dollars.
Resources entrusted to the City should be
used in a manner that provides services, pub-
lic facilities, and infrastructure necessary to
meet the needs of the community – both for
today and for the future. The following fi-
nancial goals and policies establish a frame-
work of financial health and stability that is
required to meet those expectations.
The goals expressed here define what consti-
tutes a “good outcome” for the city in regards
to financial planning and decisions. Goals
indicate the objectives - while the policies
describe actual boundaries (or measurable)
that are deemed necessary to achieve those
goals.
Goals for Financial Sustainability –
Diversified annual resources that are suf-
ficient to provide for the regular and on-
going operations associated with core city
services – plus enough additional margins
to cover debt service requirements and
normal (average) ongoing capital expend-
itures.
Debt financing should be used to smooth
the effects of unusual or significant
amounts of capital expenditures and/or to
finance facilities that are dedicated to the
benefit of limited users (for example –
Local Improvement District “LID”).
Policy -
The budget and financial plans of the City
shall balance recurring operating expens-
es, debt service, and average ongoing cap-
ital requirements to recurring operating
revenue. Average ongoing capital re-
quirements are defined to include pay-
ments necessary to the various Internal
Service funds (i.e. ER&R, and Infor-
mation Technology) and average recurring
capital expenditures.
Before the City undertakes capital expend-
itures or accepts grant funds, the ongoing
costs and commitments should be de-
scribed fully including identification of the
revenue sources expected to provide for
such ongoing costs- so that proper consid-
eration may be given to the longer term
financial sustainability of the project or
commitment.
Where possible, grants or contributions of
capital will be identified for proposed City
expenditures.
Deficit financing and borrowing will not
be used to support on-going City services
and operations. Expenses will be reduced
to conform to the long-term revenue fore-
cast. Interfund loans are permissible to
cover temporary gaps in cash flow, but
only from moneys in excess of anticipated
cash needs throughout the duration of the
loan and legally available for investment.
All loans shall be supported by a clear ex-
pectation and schedule for repayment.
Interest shall be assessed based on the cur-
Financial Goals & Policies
167
rent Washington State Local Government
Investment Pool rate unless the borrowing
fund has no other source of revenue other
than the lending fund; or the borrowing
fund is normally funded by the lending
fund. Cash balances in excess of the amount re-
quired to maintain strategic reserves may
be used to fund one-time or non-recurring
costs. Preference should be given to uses
that reduce ongoing expenses (for exam-
ple - early retirement of debt).
Replacement Reserves based on expected
replacement cost will be collected and
placed in the Equipment Rental and Re-
serve Fund (ER&R) for equipment (other
than computer equipment) or vehicles
(other than fire engines) with a value of
$20,000 or more if it is expected to be a
continued need beyond its estimated initial
useful life. The cost of computer equip-
ment replacement will be included in the
annual payments made to the Information
Technology Fund (IT) for each computer
by its using department. These payments
are based on an expected five-year re-
placement schedule. In addition to ER&R
and IT, other internal service funds may
be established to appropriately account for
and collect expenses for specific costs
with the approval of the Mayor and the
City Council. An amount equal to the an-
nual fractional estimated cost of replace-
ments based on the expected useful life of
assets will be included in the service
charges paid by City departments to the
various Internal Service funds (i.e. Equip-
ment Rental & Reserve fund and Infor-
mation Technology). Replacement cost
will be reevaluated periodically through-
out the life of the asset and replacement
reserve charges adjusted accordingly. As-
sets with an initial value less than $20,000
may be included in the Equipment Rental
and Reserve Fund upon request by the us-
ing department with the approval of the
Director of Public Works and Utilities and
the Director of Financial Services.
Long-term borrowing will be confined to
significant capital improvements (or simi-
lar projects) which have an extended life
and when it is not practicable to be fi-
nanced from current revenues. All other
available and appropriate sources of fi-
nancing should be exhausted before long
term borrowing is pursued.
Bonds cannot be issued for a longer ma-
turity schedule than a conservative esti-
mate of the weighted average useful lives
of the assets to be financed. The City will
keep the average maturity of general obli-
gation bonds at or below twenty years.
Where possible, the City will use special
assessment revenue, or other self-
supporting bonds instead of general obli-
gation bonds.
The City Utility Systems shall strive to
maintain a minimum debt service cover-
age (annual gross revenues less annual
operating and maintenance expenses di-
vided by annual debt service) of the com-
bined Utilities (Water, Wastewater,
Stormwater) of at least 1.5x.
Goals for Financial Flexibility –
Sufficient operating reserves (working
capital) to manage monthly and daily
cash flow variability.
Adequate liquidity to provide for limited
interruptions in revenues (natural disas-
ters, unexpected loss of revenue source,
etc).
Contingency and reserve funds should be
Financial Goals & Policies 168
available for use in the event of emergen-
cy and/or unforeseen events.
Resources restricted by external sources
or enabling legislation should be used
first, then unrestricted resources as need-
ed. Unrestricted resources should be re-
duced in the following order: funds com-
mitted by ordinance, funds assigned or
earmarked for a particular purpose, and
then unassigned.
Policy –
The City will maintain reserves required
by law, ordinance, and/or bond cove-
nants.
The City will strive to maintain ending
cash and investment balances in the Gen-
eral Fund of no less than 8.5% of total
planned annual operating expenses.
The City will strive to maintain ending
cash and investment balances of no less
than 12% of total planned annual operat-
ing expenses for the Gold Mountain Golf
Complex, Water Utility, Wastewater Util-
ity, and Stormwater Utility.
The City shall strive to maintain a mini-
mum reserve fund balance in the Self In-
sured Health and Welfare Reserve Fund
of at least four months of Program ex-
penses or at an amount recommended by
an independent actuary, whichever is
greater.
The City will strive to maintain a balance
of at least the equivalent of thirty-seven
and one-half cents per thousand dollars of
assessed valuation of property within the
City in the Contingency Reserve fund as
a provision for unforeseen or catastrophic
events and emergencies.
Goals for Stewardship of Public Funds –
Maintain public trust and confidence by
utilizing resources in the most efficient
manner possible.
Expenditures should be necessary to ei-
ther:
meet regulatory requirements
provide core city services
contribute to the achievement of stat-
ed goals and policies
or undertaken in anticipation of an
emerging requirement.
Policy –
Budget managers will provide sufficient
documentation to support requested
budget appropriations and in a manner
that clearly demonstrates that the ex-
penditure is necessary to either meet reg-
ulatory requirements, provide core city
services, or contributes to the achieve-
ment of stated goals or policies of the
City.
A comprehensive multi-year (minimum
of six years) plan for City capital im-
provements will be prepared and updated
annually. The Capital Improvement Plan
will be consistent with and support the
City’s Comprehensive Plan. The Com-
prehensive Plan service level goals
should be included in the Capital Im-
provement Plan.
Goals for Accountability –
Reports demonstrating the status of finan-
Financial Goals & Policies 169
cial activity and results should be pre-
pared on a timely basis and in compliance
with BARS and GAAP accounting re-
quirements.
Reports showing the status of financial
policy compliance should be provided
periodically.
Ensure the legal use of public assets
through an effective system of internal
controls. To ensure all local, state, and
federal rules are followed.
Policy -
An annual audit will be performed by the
State Auditor’s Office and include the
issuance of a financial opinion. A Com-
prehensive Annual Financial Report shall
be prepared in accordance with generally
accepted accounting principles (GAAP)
and shall be distributed to the City Coun-
cil, Mayor, Director of Financial Ser-
vices, Department Directors, City Audit
Committee, and any other interested par-
ty.
Quarterly a budget status report will be
prepared and distributed to the City
Council, Mayor, and Department Direc-
tors providing an overview of financial
activities for the City with comparison to
the approved budget. Information on the
status of compliance with financial poli-
cies will be provided in this report.
Regular monthly financial statements will
be prepared on a timely basis and posted
for review on the City’s internet and in-
tranet site.
The City will maintain a budgetary con-
trol system to ensure compliance with the
approved budget.
The City will maintain adequate internal
controls to safeguard public assets. The
Director of Financial Services will work
cooperatively with the City’s Internal Au-
ditor and the Audit Committee to identify
and address material deficiencies in inter-
nal controls.
The City shall manage and invest its re-
sidual cash through the City Treasurer on
a continuous basis in accordance with the
City’s investment policies and within the
guidelines established by the Washington
State Statutes based upon the following
order of priorities: 1) safety, 2) liquidity,
and 3) yield.
Financial Goals & Policies
170
CITIZENS OF BREMERTONJUDGEMUNICIPAL COURTMAYOR'SOFFICECITYATTORNEYCouncil to CityCivil Legal ServicesProsecutionCivil LitigationRisk ManagementHuman Resources& Labor RelationsCity ClerkSafety ProgramPOLICESERVICESPatrolTrafficInvestigationCrime PreventionHome DetentionJail ContractPhoto EnforcementCommunity PolicingReserve OfficeProgramSpecial OperationsGroupFINANCIALSERVICESRecords ManagementAdmin Support ServicesPublic Acess TVInformation TechnologyConference CenterOperatingDebt ManagementFiscal PolicyOversightCash & BankManagementAccounting & BudgetUtility Billing &Customer ServiceAnimal ControlContracts ManagementParkingPUBLIC WORKS& UTILITIESEngineeringRoad MaintenanceUtility Operations& MaintenanceFacility Maintenance& Street LightingForestry ManagementWater SupplyWastewater TreatmentSurface WaterManagementConstruction AdminEquipment RentalReserve & OperationsSurveying & MappingPermit CoordinationCOMMUNITYDEVELOPMENTLand & Use PlanningBuilding InspectionsCode EnforcementEnvironmental ReviewOne-StopPermit CenterZoning Administration& EnforcementCDBG Home ProgramBusiness &Regulatory LicensingB & O TaxAnnexationsPARKS &RECREATIONParks Building& MaintenanceRecreation ProgramsCity FountainsGold Mountain GolfSenior Center& ProgramsParks CommissionSupportOne Percent for ArtFIRE - EMSSERVICESFire SuppressionEmergency MedicalServicesFire PreventionCITYCOUNCILAuditCommittee171
CITY COUNCILCITY OF BREMERTONCITIZENSCOUNCIL PRESIDENTTo Be Determined January 1LegislativeAssistantCouncil Assistant(.80 FTE)CouncilorBy DistrictCouncilorBy DistrictCouncilorBy DistrictCouncilorBy DistrictCouncilorBy DistrictCouncilorBy District172
EXECUTIVE DEPARTMENTCITY OF BREMERTONCITIZENSMAYOREXECUTIVEASSISTANT173
DEPARTMENT OF FINANCIAL SERVICESDIRECTOR OF FINANCIALSERVICESCONTRACTSADMINISTRATORPUBLIC ACCESS TVMANAGERPRODUCTIONADMINISTRATORVIDEOSPECIALISTPART-TIMELABOR (1.98)ASSISTANT DIRECTORFINANCIAL SERVICESOFFICEASSISTANT SRACCOUNTANTFINANCIAL ANALYST (2)ACCOUNTANTACCOUNTSPAYABLE SPECIALISTPAYROLLSPECIALISTINFORMATION TECHMANAGERISSYSTEMS ENGINEERGIS APPLICATIONDEVELOPMENT ENG.ITPROGRAM ANALYSTSYSTEMSADMINISTRATORISSPECIALISTTECHNOLOGYCOMMUNICATIONS SPEC.UTILITY ACCOUNTSSUPERVISORACCOUNTINGASSISTANT SRACCOUNTINGASSISTANT III (2)CUSTOMER SERVICEREPRESENTATIVE (2)BUDGETANALYSTASSETMANAGER174
CITY ATTORNEY'S OFFICE
CITY
ATTORNEY
LEGAL
ASSISTANT II
LEGAL
ASSISTANT I
CIVIL
DIVISION
ASSISTANT
CITY ATTORNEY III
ASSISTANT
CITY ATTORNEY II
PROSECUTION
DIVISION
CITY
PROSECUTOR
ASSISTANT CITY
PROSECUTOR II
LEGAL
ASSISTANT II
LEGAL
ASSISTANT I
REGULAR PART-TIME
CLERICAL (.50)
OFFICE OF
RISK MANAGEMENT
RISK MANAGEMENT
SPECIALIST
OFFICE OF
HUMAN RESOURCES
HUMAN RESOURCES
MANAGER
HUMAN RESOURCES
ANALYST II
HUMAN RESOURCES
ANALYST I (2)
OFFICE OF
CITY CLERK
CITY
CLERK
REGULAR PART-TIME
CLERICAL (.40)175
DEPARTMENT OF COMMUNITY DEVELOPMENT
COMMUNITY
DEVELOPMENT DIRECTOR
COMMUNITY
DEVELOPMENT ASST.
CDBG
CDBG
ADMINISTRATOR
TAX & LICENSE
TAX & LICENSING
SPEC. SENIOR
TAX & LICENSING
SPECIALIST
BUILDING PLAN REVIEW
TAX & LICENSE
BUILDING
OFFICIAL
BUILDING INSPECTOR/
PLANS EXAMINER II (2)
BUILDING INSPECTOR
/PLANS EXAMINER I
PERMIT SPECIALIST
(2)
CODE ENFORCEMENT
OFFICER
CODE ENFORCEMENT
SPECIALIST
CURRENT & LONG-RANGE
PLANNING, SPEC PROJECTS
PLANNING
MANAGER
SENIOR
PLANNER (2)
PLANNER I
(2)176
MUNICIPAL COURT
JUDGE
COURT
ADMINISTRATOR
ASSISTANT COURT
ADMINISTRATOR
LEGAL TECHNICIAN
SENIOR
PROBATION OFFICER
LEGAL TECHNICIAN
II
LEGAL TECHNICIAN
(2)177
CITY AUDITOR DEPARTMENTAUDITCOMMITTEECITY AUDITOR(.60 FTE)Auditor Assistant(.20 FTE)178
BREMERTON POLICE DEPARTMENT
CHIEF
OF POLICE
OPERATIONS
CAPTAIN
OFFICE ASST.
SENIOR
LIEUTENANT
OPERATIONS GOLD
TRAFFIC/DET
SERGEANT
TRAFFIC/DET
CORPORAL
TRAFFIC OFFICERS
(2)
DET OFFICERS
(5)
CRIME
ANALYST
SERGEANT
GOLD
CORPORAL
GOLD
POLICE OFFICER
GOLD (5)
SERGEANT
GOLD
CORPORAL
GOLD
POLICE OFFICER
GOLD (5)
SERGEANT
GOLD
CORPORAL
GOLD
POLICE OFFICER
GOLD (5)
LIEUTENANT
OPERATIONS BLUE
SERGEANT
BLUE
CORPORAL
BLUE
POLICE OFFICER
BLUE (5)
SERGEANT
BLUE
CORPORAL
BLUE
POLICE OFFICER
BLUE (5)
SERGEANT
BLUE
CORPORAL
BLUE
POLICE OFFICER
BLUE (5)
BEHAVIORAL HEALTH
NAVIGATOR (2)
SUPPORT SERVICES
CAPTAIN
ADMINISTRATIVE
ASSISTANT
LIEUTENANT
SUPPORT SERVICES
SERGEANT
GIU
CORPORAL
GIU
DETECTIVES
GIU (5)
OFFICE ASST. SR
GIU
RECORDS
SUPERVISOR
RECORDS SPEC II
(5)
EVIDENCE TECH
(2)
COMMUNITY
RESOURCE SPEC.
WARRANT
OFFICER (3)
PART-TIME
(.76)179
FIRE DEPARTMENT
FIRE
CHIEF
ASSISTANT
FIRE CHIEF
ADMINISTRATIVE
ASSISTANT
BATTALION
CHIEF
LIEUTENANT FF
(2)
FF/PM
A
SHIFT
BATTALION
CHIEF
STATION
1-A
CAPTAIN
FF/MECH
FF
(2)
FF/PM
STATION
2-A
LIEUTENANT
FF
FF/PM
FF/PM
STATION
3-A
LIEUTENANT
FF
FF/PM
FF/PM
RELIEF
LIEUTENANT
FF
(4)
B
SHIFT
BATTALION
CHIEF
STATION
1-B
LIEUTENANT
FF/MECH
FF
(2)
FF/PM
STATION
2-B
CAPTAIN
FF
FF/PM
FF/PM
STATION
3-B
LIEUTENANT
FF
FF/PM
FF/PM
RELIEF
LIEUTENANT
FF
(4)
C
SHIFT
BATTALION
CHIEF
STATION
1-C
LIEUTENANT
FF/MECH
FF
(2)
FF/PM
STATION
2-C
LIEUTENANT
FF
FF/PM
FF/PM
STATION
3-C
CAPTAIN
FF
FF/PM
FF/PM
RELIEF
LIEUTENANT
FF
(4)
FIRE MARSHAL
CAPTAIN
FF/
INSPECTOR (2)
MEDICAL OFFICER
CAPTAIN
180
PARKS AND RECREATION DEPARTMENT
DIRECTOR OF PARKS AND RECREATION
GOLD MOUNTAIN
GOLF COURSE
CONTRACT
MANAGEMENT
ATHLETICS COMMUNITY
RECREATION
PARKS OPERATIONS
MANAGER
RECREATION
PROGRAM
COORDINATOR
II
RECREATION
PROGRAM
COORDINATOR
III
PARK SERVICE
SPECIALIST LEAD
PARK SERVICE
SPECIALIST
SENIOR
(3)
OFFICE ASSISTANT II
PARKS PRESERVATION
& DEVELOPMENT
MANAGER
PARK SERVICE
SPECIALIST
(5)
PARK LABORER
(3)
PARKS & RECREATION
COMMISSION ARTS COMMISSION
SENIOR
RECREATION
RECREATION
PROGRAM
COORDINATOR
III
SEASONAL/
PART-TIME
RECREATION/
MAINTENANCE
(5.99)181
Total Staffing: 136.21 FTE's
127 Permanent Employees
6.87 Temp/Part-Time/Seasonal
2.45 BGCOA Temp
DEPARTMENT OF PUBLIC WORKS & UTILITIES
DIRECTOR OF PUBLIC WORKS
& UTILITIES
Administrative
Assistant
Administrative
Project Manager
City
Engineer
Managing Engineer
(Development)
Civil Engineer II
Engineering Tech IV
(3)
Permit Technician
Managing Engineer
(Utilities)
Project Assistant
(2)
Civil Engineer III
Engineering Tech Senior
Engineering Tech IV
Engineering Tech III
(2)
Managing Engineer
(Transportation)
Project Assistant
Project Manager
(2)
Civil Engineer II
Eningineering Tech IV
(2)
Project Manager
Stormwater Permit
Coordinator
Enrivornmental
Technician
Part-Time Seasonal Labor
(1.37)
Public Works Operations
Manager
Street Service Specialist
Supervisor
Street Service
Specialist Lead
Sign Shop
Service Spec Senior
Street Serv Spec Senior
(2)
Street Serv Spec
(7)
Part-Time Seasonal Labor
(1.98)
Utility Division
Manager
Water Distribution
Supervisor
Lead Utility Serv Spec
(2)
Utility Serv Spec Senior
(5)
Utiliity Serv Spec
(5)
Utilities
Laborer
Part-Time Seasonal Labor
(1.00)
Sewer/Storm
Collection Supervisor
Lead Utility Serv Spec
(2)
Utility Serv Spec Senior
(3)
Utility Serv Spec
(5)
Part-Time Seasonal Labor
(1.32)
Utilities Compliance
Specialist
Utilities Serv Spec
(Compliance)
Internal Services
Manager
Facilities/Inventory
Supervisor
Lead Facilities
Service Spec
Utilities Service
Spec Senior (3)
Utilities Service Spec
(2)
Laborer
Office Assistant Senior
Part-Time/Seasonal Labor
(.50)
BGCOA Facilities Building
Senior Spec Temp Labor
BGCOA Building Monitor
Temp Labor
BGCOA Part-Time/
Seasonal Labor (.45)
Electronics
Supervisor
Journey Level Electrician
(2)
Electronics Technician
Automotive Equipment
Technician Supervisor
Automotive Equip Tech.
(3)
Part-Time/Seasonal Labor
(.20)
Wastewater Operations
Division Manager
Accounting Asst. Senior
WWTP Operations
Supervisor
WWTP Operator II
(2)
WWTP Operator I
(3)
WWTP Operator
Trainee
Utilities
Laborer
WWTP Maintenance
Supervisor
WWTP Mechanic Lead
WWTP CMMS Tech
WWTP Industrial
Mechanic (3)
Journey Electrician
WWTP Instrument
Control Spec
Utilities Laborer
(2)
WWTP Lab Technician
Water Utility Manager/
Forestry Manager
Environmental Technician
(2)
Water Resources
Operations Supervisor
Water Operator Lead
Water Operator Senior
(3)
Water Operator
(2)
Utilities Instrument
& Controls Specialist
Part-Time Seasonal Labor
.50
Forest Service
Spec Supervisor
Forestry Service
Spec Lead
Forestry Service
Spec Senior
Forestry Service
Spec
Public Works & Utility
Fiscal Analyst
Accounting
Assistant Senior
Office Assistant
Senior Spec.
Office Assistant
Senior
182
Net Position by ComponentLast Ten Fiscal Years(accrual basis of accounting)Table 12011201220132014201520162017201820192020Governmental activitiesNet investment in capital assets71,532,476$ 78,295,484$ 80,093,194$ 83,690,399$ 82,209,827$ 82,392,861$ 92,668,578$ 90,725,735$ 89,793,827$ 93,347,249$ Restricted6,008,032 4,200,925 4,104,980 3,767,053 8,629,268 7,876,417 5,168,496 6,595,111 6,442,935 17,757,280 Unrestricted5,948,429 8,795,698 9,704,988 9,237,898 3,997,964 7,725,636 10,461,715 (11,238,387) (4,624,541) (15,764,432) Total government activities net position83,488,937$ 91,292,107$ 93,903,162$ 96,695,350$ 94,837,059$ 97,994,914$ 108,298,789$ 86,082,459$ 91,612,221$ 95,340,097$ Business-type activitiesNet investment in capital assets128,930,881$ 139,290,172$ 145,318,353$ 147,992,658$ 147,071,444$ 151,010,043$ 151,096,269$ 157,667,887$ 165,615,921$ 168,988,209$ Restricted1,527,135 1,616,969 1,778,954 7,648,222 2,201,230 9,750,551 4,415,105 2,013,883 2,130,920 1,608,710 Unrestricted26,398,932 24,624,122 21,386,988 14,110,023 19,858,485 12,406,380 22,542,260 28,222,526 27,840,687 33,822,778 Total business-type activities net position 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$ 204,419,697$ Primary governmentNet investment in capital assets200,463,357$ 217,789,699$ 225,411,547$ 231,683,057$ 229,281,271$ 233,402,904$ 243,764,847$ 248,393,622$ 255,409,748$ 262,335,458$ Restricted7,535,167 5,817,894 5,883,934 11,415,275 10,830,498 17,626,968 9,583,601 8,608,994 8,573,855 19,365,990 Unrestricted32,347,361 33,215,777 31,091,976 23,347,921 23,856,449 20,132,016 33,003,975 16,984,139 23,216,146 18,058,346 Total primary government net position240,345,885$ 256,823,370$ 262,387,457$ 266,446,253$ 263,968,218$ 271,161,888$ 286,352,423$ 273,986,755$ 287,199,749$ 299,759,794$ December 31,050,000,000100,000,000150,000,000200,000,000250,000,0002011 2012 2013 2014 2015 2016 2017 2018 2019 2020Total Net PositionGovernmentalBusiness-Type183
Changes in Net PositionLast Ten Fiscal Years(accrual basis of accounting)Table 22011201220132014201520162017201820192020Program RevenuesGovernmental activities:Program revenuesCharges for services 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$ 9,739,285$ Operating grants and contributions 1,862,766 677,864 756,478 686,422 821,207 564,000 546,661 724,939 3,248,605 3,078,058 Capital grants and contributions 1,753,775 6,847,248 3,752,058 3,072,619 3,342,402 1,819,614 8,861,763 3,348,533 1,119,760 4,451,736 General revenuesProperty taxes 8,546,532 8,578,750 8,511,679 8,688,122 8,971,576 9,618,496 9,746,766 10,044,803 10,154,188 11,291,970 Sales taxes 7,050,928 7,295,954 7,678,855 8,129,965 8,662,583 8,950,661 9,626,108 10,098,968 10,742,691 11,208,583 Business taxes 3,175,405 3,256,913 2,665,107 2,733,787 2,878,276 4,018,179 3,788,009 4,005,726 4,266,679 3,791,284 Utility taxes 4,512,670 4,407,473 4,415,712 4,332,386 9,695,992 9,773,769 10,337,783 10,358,465 10,630,789 10,867,450 Other taxes 2,384,628 2,679,142 3,147,164 4,045,311 4,045,245 4,209,946 3,969,957 4,054,630 3,719,323 3,779,283 Other general revenues 657,845 488,144 (720,663) 692,314 484,086 192,569 454,653 717,528 666,686 509,074 Total governmental program revenues38,078,975 42,379,354 37,760,809 39,756,168 47,051,107 47,714,837 56,989,898 55,596,609 56,831,800 58,716,723 Business-type activities: Charges for services:26,471,213 26,807,859 29,197,326 31,020,945 34,561,549 34,191,517 35,986,319 37,760,459 38,857,424 39,725,935 Operating grants and contributions258,531 3,000 392,179 - 11,005 24,951 - - 19,457 - Capital grants and contributions2,580,408 9,253,974 3,877,546 1,386,750 2,132,266 1,975,830 3,691,094 3,278,279 3,286,923 5,385,270 General revenuesSales taxes16,735 16,201 30,041 28,022 47,570 75,552 87,043 77,053 109,529 64,604 Business taxes395 1,120 4,598 3,915 14,020 17,948 8,316 8,056 15,041 8,539 Other general revenues613,062 683,660 474,662 531,817 644,409 153,087 (108,993) 831,174 1,761,228 849,030 Total business-type activities program revenues29,940,344 36,765,814 33,976,352 32,971,449 37,410,819 36,438,885 39,663,779 41,955,021 44,049,602 46,033,378 Total primary government program revenues68,019,319$ 79,145,168$ 71,737,161$ 72,727,617$ 84,461,926$ 84,153,722$ 96,653,677$ 97,551,630$ 100,881,402$ 104,750,101$ ExpensesGovernmental activities:General government3,250,587$ 4,585,130$ 2,335,832$ 3,353,284$ 3,898,120$ 4,205,961$ 4,368,302$ 4,627,444$ 4,854,589$ 5,669,626$ Public safety24,187,445 23,718,909 23,177,212 23,337,415 24,347,998 25,840,494 26,645,815 23,379,480 27,173,950 32,258,836 Utilities and environment219,431 219,631 219,560 220,176 - - - - - - Transportation4,012,477 4,235,164 4,206,821 4,459,164 5,801,997 5,515,358 6,014,666 6,865,230 8,336,420 8,034,195 Economic environment3,310,097 2,231,951 1,865,434 1,813,732 1,889,697 1,905,763 2,142,745 2,037,587 2,701,913 3,068,643 Cultural and recreation6,510,247 5,975,233 6,061,443 5,991,865 6,127,784 5,967,564 6,210,732 6,577,861 7,240,365 5,149,007 Interest on long-term debt976,987 1,511,968 1,172,255 1,221,700 1,214,965 1,097,787 1,211,659 1,168,037 979,440 808,540 Total governmental activities expenses42,467,271 42,477,986 39,038,557 40,397,336 43,280,561 44,532,927 46,593,919 44,655,639 51,286,677 54,988,847 Business-type activities:Water8,298,916 8,868,640 8,923,134 9,276,527 10,222,657 13,163,870 13,690,176 13,596,316 12,800,708 13,582,194 Wastewater9,009,876 9,822,019 9,943,879 9,945,606 10,128,629 12,725,757 13,653,478 14,661,810 15,493,107 15,312,247 Golf course2,256,772 2,135,886 2,271,036 4,008,939 3,827,264 3,972,630 3,417,408 4,364,422 3,639,459 4,195,005 Other proprietary funds1,603,135 1,831,098 2,281,994 2,151,899 1,823,388 2,564,868 4,016,057 2,930,825 4,296,600 4,111,763 Total business-type activities expenses21,168,699 22,657,643 23,420,043 25,382,971 26,001,938 32,427,125 34,777,119 35,553,373 36,229,874 37,201,209 Total primary government expenses63,635,970$ 65,135,629$ 62,458,600$ 65,780,307$ 69,282,499$ 76,960,052$ 81,371,038$ 80,209,012$ 87,516,551$ 92,190,056$ December 31,184
Changes in Net PositionLast Ten Fiscal Years(accrual basis of accounting)Table 22011201220132014201520162017201820192020December 31,Change in Net PositionGovernmental activities:Excess of revenues over expenses (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$ 3,727,876$ Transfers 3,610,764 3,737,965 4,462,373 5,492,002 6,416,953 (24,055) - - - - Governmental activities change in net position (777,532) 3,639,333 3,184,625 4,850,834 10,187,499 3,157,855 10,395,979 10,940,970 5,545,123 3,727,876 Business-type activities:Excess of revenues over expenses 8,771,645 14,108,171 10,556,309 7,588,478 11,408,881 4,011,760 4,886,660 6,401,648 7,819,728 8,832,169 Transfers (3,610,764) (3,737,965) (4,462,373) (5,492,002) (6,416,953) 24,055 - - - - Business-type activities change in net position 5,160,881 10,370,206 6,093,936 2,096,476 4,991,928 4,035,815 4,886,660 6,401,648 7,819,728 8,832,169 Governmental Activities Net Position:Net position - beginning 84,358,110 84,615,528 83,488,937 91,292,107 93,903,162 94,837,059 97,994,914 109,377,800 86,067,098 91,612,221 Prior period adjustment/special items (2,144,491) (465,545) - (244,420) (100,372) - 986,907 - - - Net position - ending 81,436,087 87,789,316 86,673,562 95,898,521 103,990,289 97,994,914 109,377,800 120,318,770 91,612,221 95,340,097 Business-type activities net positionNet position - beginning144,890,858 153,438,033 156,856,948 165,531,263 168,484,295 169,131,159 173,166,974 178,053,634 187,790,800 195,587,528 *Prior period adjustment/special items(728,969) (125,821) (209,083) (148,347) 714,050 - - (30,787,297) (23,000) - Net position - ending149,322,770 163,682,418 162,741,801 167,479,392 174,190,273 173,166,974 178,053,634 153,667,985 195,587,528 204,419,697 Total Primary Government Net Position230,758,857$ 251,471,734$ 249,415,363$ 263,377,913$ 278,180,562$ 271,161,888$ 287,431,434$ 273,986,755$ 287,199,749$ 299,759,794$ * GASB 75Cumulative Effect of Change in Accounting Principle185
Fund Balance of Governmental FundsLast Ten Fiscal YearsTable 32011* 2012 2013 2014 2015 2016 2017 2018 2019 2020General fundNonspendable 18,683$ 18,418$ 24,801$ 20,060$ 18,827$ 23,407$ 18,957$ 30,279$ 36,109$ 23,258$ Restricted48,556 20,562 50,179 50,179 76,836 59,868 173,169 117,097 144,061 109,922 Committed- - - - 729,705 939,373 1,024,537 1,298,268 1,360,441 1,518,452 Assigned65,926 545,168 - - - - - - - - Unassigned3,274,281 4,018,522 4,794,308 4,725,880 4,658,608 6,942,454 9,102,269 10,886,312 14,113,464 14,809,581 General fund *Reserved- - - - - - - - - - Unreserved- - - - - - - - - - Total General Fund3,407,446$ 4,602,670$ 4,869,288$ 4,796,119$ 5,483,976$ 7,965,102$ 10,318,932$ 12,331,956$ 15,654,075$ 16,461,213$ All other governmental fundsNonspendable 23,264$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Restricted4,592,196 2,786,592 3,040,543 2,923,689 7,813,051 7,121,639 6,536,627 6,378,014 6,198,874 6,581,151 Committed232,026 313,984 357,663 652,253 674,653 566,466 785,236 1,269,567 1,382,691 1,980,850 Assigned1,045,415 1,577,720 2,051,610 1,927,149 1,674,781 2,700,402 3,125,414 2,748,639 3,815,568 3,848,655 Unassigned(96,866) - - - - - - - 13,701 44,221 All other governmental funds *Reserved- - - - - - - - - - Unreserved, reported in:Special revenue funds- - - - - - - - - - Capital projects funds- - - - - - - - - - Debt service funds- - - - - - - - - - Total All Other Governmental Funds5,796,035$ 4,678,296$ 5,449,816$ 5,503,091$ 10,162,485$ 10,388,507$ 10,447,277$ 10,396,220$ 11,410,834$ 12,454,877$ December 31, 0%23%12%13%52%2018 Governmental Fund BalancesNonspendableRestrictedCommittedAssignedUnassigned - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,0002011* 2012 2013 2014 2015 20172018 2019 2020Governmental Fund Balances by Fiscal Year2011*20122013201420152017201820192020*Fund Balance reporting change resulting from implementation of GASB54 in 2011186
Changes in Fund Balances of Governmental FundsLast Ten Fiscal YearsTable 42011 2012 2013 2014 2015 2016 2017 2018 2019 2020RevenuesTaxes 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$ 40,302,641$ License and permits 1,233,719 1,133,301 1,264,323 1,306,759 1,439,387 1,499,846 1,470,392 1,677,810 1,930,527 1,747,244 Intergovernmental5,650,308 6,961,371 5,597,461 6,010,619 4,982,307 4,476,429 9,216,305 6,347,630 6,557,740 9,516,830 Charges for services4,950,225 6,601,588 3,345,061 3,079,275 3,507,757 3,113,149 6,889,927 3,980,621 4,148,378 2,347,359 Fines and forfeits1,536,690 1,492,213 1,252,160 1,260,469 1,377,204 1,475,329 1,571,777 1,682,679 1,858,767 1,369,909 Miscellaneous1,706,691 1,985,835 1,737,857 2,030,651 2,129,699 1,702,113 2,178,425 2,272,045 2,628,118 1,956,498 Total revenues39,217,411 42,650,843 38,090,389 39,652,544 45,922,655 47,171,676 57,776,919 54,761,265 56,162,505 57,240,481 ExpendituresGeneral government7,237,760 6,096,052 4,833,662 4,713,790 5,204,949 5,384,977 7,638,665 6,333,353 6,518,514 7,600,603 Public safety21,787,632 21,161,867 21,473,549 22,513,669 23,534,874 23,363,734 23,430,397 24,799,370 25,873,308 26,771,107 Utilities and environment219,631 219,560 28,166 23,165 28,694 28,401 24,450 31,103 38,387 63,606 Transportation3,135,657 4,419,430 3,242,692 4,236,661 4,382,943 3,807,174 5,763,284 4,690,768 5,889,868 5,638,905 Economic environment2,292,909 1,891,527 1,616,533 1,647,643 1,799,656 1,832,929 2,330,587 2,343,463 2,728,510 2,750,438 Mental/physical health75,573 69,963 271,038 274,877 275,421 154,084 126,279 82,030 84,683 92,068 Cultural and recreation4,364,162 4,530,933 4,226,772 4,480,333 4,552,498 4,458,543 4,544,247 5,078,832 5,149,531 3,964,087 Debt servicePrinciple1,382,500 1,458,239 10,025,000 1,260,000 1,255,000 1,685,000 1,715,000 1,770,000 1,820,000 1,955,000 Interest and other debt issue costs 1,402,902 1,140,116 1,174,562 1,192,256 1,222,366 1,259,364 1,228,139 1,185,478 1,095,261 810,345 Capital7,256,768 5,708,349 4,781,135 6,028,569 4,879,056 2,598,779 9,262,740 6,172,520 2,230,973 5,794,955 Intergovernmental Payments42,203 - - - - - - - - - Total expenditures49,197,697 46,696,036 51,673,109 46,370,963 47,135,457 44,572,985 56,063,788 52,486,917 51,429,035 55,441,114 Excess of revenues over (under) expenditures(9,980,286) (4,045,193) (13,582,720) (6,718,419) (1,212,802) 2,598,691 1,713,131 2,274,348 4,733,470 1,799,368 Other Financing Sources (Uses)Proceeds of long-term debt9,675,000 5,215,000 8,590,000 - 4,160,000 - - - 6,640,000 - Premiums on bonds sold122,033 401,073 - 399,823 - - - - - Payments to refunded escrow agent(9,675,000) (5,653,814) - - - - - - (6,584,044) - Capital asset donation and disposal511,823 - 137,498 199,550 67,728 123,770 1,186,254 186,152 - 39,778 Insurance recoveries1,251 349 285 8,817 10,620 8,741 13,218 8,877 35,022 244,718 Transfers in6,921,147 6,074,690 6,932,744 8,098,633 4,746,365 1,885,584 2,568,366 4,109,782 3,718,406 3,754,123 Transfers out(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) (3,986,805) Total other financing sources and uses 4,151,388 4,145,942 14,620,858 6,625,321 6,543,746 108,456 699,472 (312,385) (396,736) 51,814 December 31, 187
Changes in Fund Balances of Governmental FundsLast Ten Fiscal YearsTable 42011 2012 2013 2014 2015 2016 2017 2018 2019 2020December 31, Other Change in Fund BalanceChange in reserves for inventory 6,820 (23,264) - - - - - - - - Net change in fund balances (5,822,078) 77,485 1,038,138 (93,098) 5,330,944 2,707,147 2,412,603 1,961,963 4,336,734 1,851,182 Fund balances-beginning15,025,559 9,203,481 9,280,966 10,319,104 10,299,210 15,646,461 18,353,609 20,766,212 22,728,175 27,064,909 Prior Period Adjustments- - - 73,204 16,307 - - - - - Fund balances-ending9,203,481$ 9,280,966$ 10,319,104$ 10,299,210$ 15,646,461$ 18,353,608$ 20,766,212$ 22,728,175$ 27,064,909$ 28,916,091$ Debt service as a percentage of noncapital expenditures6.64% 6.34% 23.88% 6.08% 5.86% 7.01% 6.29% 6.38% 5.93% 5.57% - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,0002011 2012 2013 2014 2015 2016 2017 2018 2019 2020Changes in Fund Balance by Fiscal YearBeginning Fund BalanceEnding Fund Balance188
Assessed and Estimated Actual Value of Taxable PropertyLast Ten Fiscal YearsTable 5FiscalYearAssessed ValueEstimatedActual ValueAssessed ValueEstimatedActual ValueAssessed ValueEstimatedActual Value2011 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% 2.832020 3,830,919,299 4,075,446,063 170,113,636 171,312,826 4,001,032,935 4,246,758,889 90.8% 2.83 Ratio of Assessed Valueto Estimated Actual ValueTotal Levy Rate per $1,000Real PropertyPersonal PropertyTotal050,000,000100,000,000150,000,000200,000,000250,000,000300,000,000350,000,000400,000,0002011 2012 2013 2014 2015 2016 2017 2018 2019 2020PERSONAL PROPERTYPersonal Property Assessed ValuePersonal Property EstimatedActual Value01,000,000,0002,000,000,0003,000,000,0004,000,000,0005,000,000,0006,000,000,0007,000,000,0008,000,000,0009,000,000,0002011 2012 2013 2014 2015 2016 2017 2018 2019 2020REAL PROPERTYAssessed ValueEstimatedActual Value189
Governmental Activities Tax Revenues by SourceLast Ten Fiscal YearsTable 62011201220132014201520162017201820192020General RevenuesTaxesProperty Tax8,546,532 8,578,750 8,511,679 8,688,122 8,971,576 9,618,497 9,746,766 10,044,803 10,154,188 11,291,970 Local Sales & Use TaxLocal Retail Sales & Use Tax6,604,669 6,844,193 6,489,850 6,864,848 7,288,823 8,007,178 8,568,933 9,041,182 9,655,021 10,007,243 Local Revitalization Financing370,613 339,594 337,450 340,860 349,901 352,173 356,075 343,160 330,000 330,000 Hotel/Motel Sales & Use Tax393,288 417,131 388,620 434,001 529,682 555,833 637,423 695,492 713,309 481,569 Criminal Justice Sales & Use Tax446,258 451,761 462,935 490,256 541,747 591,310 628,843 714,625 757,669 775,261 Afford Housing Sales Tax- - - - - - - - - 21,701 Total Local Sales & Use Tax7,814,828 8,052,679 7,678,855 8,129,965 8,710,153 9,506,494 10,191,274 10,794,459 11,455,999 11,615,774 Business TaxesBusiness & Occupation Taxes2,765,879 2,698,574 2,609,466 2,664,794 2,838,188 3,254,215 3,075,502 3,127,854 3,327,812 3,113,808 Gambling Excise Taxes93,146 81,841 55,641 68,993 54,108 68,301 61,669 71,722 57,187 31,550 Total Business Taxes2,859,025 2,780,415 2,665,107 2,733,787 2,892,296 3,322,516 3,137,171 3,199,576 3,384,999 3,145,358 Utility TaxesElectric Utility1,776,770 1,756,362 1,822,957 1,839,046 1,786,917 1,921,464 2,056,594 1,966,767 1,918,055 1,885,749 Gas Utility449,995 375,524 365,522 394,593 371,878 346,428 401,961 392,287 463,906 710,679 Garbage/Solid Waste Utility455,621 459,818 476,599 483,359 573,835 653,451 681,545 716,044 753,030 793,998 Cable TV Utility619,550 617,149 618,076 636,564 609,528 727,765 659,854 626,234 594,961 586,411 Telephone Utility1,210,552 1,198,455 1,132,558 978,824 987,549 860,916 788,543 732,356 662,570 587,029 Water Utility1,307,466 1,310,542 1,366,011 1,722,961 1,767,957 1,717,541 2,063,033 2,324,594 2,320,742 2,221,127 Wastewater Utility2,044,970 2,699,404 2,621,252 2,750,903 3,051,164 2,964,677 2,999,130 3,436,132 3,082,822 3,208,356 Stormwater Utility343,308 452,427 481,739 376,536 547,164 581,527 687,123 164,051 834,703 874,100 Total Utility Taxes8,208,232 8,869,681 8,884,714 9,182,786 9,695,992 9,773,769 10,337,783 10,358,465 10,630,789 10,867,449 Other Taxes and State Shared RevenueLeasehold Tax110,491 112,087 111,758 123,721 128,893 127,049 153,008 156,644 48,222 71,527 TBD Vehicle Fees- 189,169 431,866 444,012 480,625 510,642 549,548 580,020 585,817 592,692 Parking Tax316,380 476,499 497,088 547,288 626,078 695,664 650,837 806,149 881,679 645,139 Real Estate Excise Tax336,378 427,807 481,898 788,594 982,512 1,291,762 1,688,426 2,144,954 1,944,476 2,178,198 State & Local Shared Revenue1,544,471 1,722,117 1,624,554 2,141,696 1,827,137 2,280,493 1,562,466 1,753,031 1,013,317 1,047,987 Total Other Taxes and State Shared Revenue 2,307,720 2,927,679 3,147,164 4,045,311 4,045,245 4,905,610 4,604,285 5,440,798 4,473,511 4,535,543 29,736,337 31,209,204 30,887,519 32,779,971 34,315,262 37,126,886 38,017,279 39,838,101 40,099,486 41,456,094 December 31,190
Property Tax RatesDirect and Overlapping GovernmentsLast Ten Fiscal YearsTable 7FiscalYearOperatingMilageEMSMilageDebt ServiceMilageTotal CityMilageKitsap CountyMilageState SchoolMilageBremerton School District Milage/DebtPort of BremertonMilage/DebtPublic UtilityMilageKitsap RegionalLibrary MilageTotalOverlapping RatesTotal Direct &Overlapping Rates2011 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 7.4924710.320942020 1.96749 0.50000 0.36413 2.831620.87125 2.97975 3.30967 0.27352 0.05980 0.36912 7.8631210.69474Overlapping RatesCity of Bremerton Direct Rates0.000000.500001.000001.500002.000002.500003.000003.500004.000002011 2012 2013 2014 2015 2016 2017 2018 2019 2020City of Bremerton Direct Property Tax Rate20112012201320142015201620172018201920200.000002.000004.000006.000008.0000010.0000012.0000014.0000016.000002011 2012 2013 2014 2015 2016 2017 2018 2019 2020Total Direct & Overlapping Property Tax Rates 2011201220132014201520162017201820192020Source: Kitsap County Assessor's Office191
Principal Property TaxpayersCurrent Year and Nine Years AgoTable 8TaxpayerTaxableAssessedValuationRankPercentageof AssessedValuationTaxpayerTaxableAssessedValuationRankPercentageof AssessedValuationPuget Sound Energy 41,359,558$ 1 1.1% Puget Sound Energy 32,103,305$ 1 2.0%SP/LLU Insignia LLC 26,144,110 2 0.7% East Park LLC 20,796,880 2 0.7%Cascade Living Group 23,400,900 3 0.6% Kitsap Community Credit Union 18,925,960 3 0.6%EP Holdings LLC 22,658,140 4 0.6% SHP II Bremerton LLC 11,968,680 4 0.4%HCK2 LLC 22,267,086 5 0.6% New Albertsons Inc 11,295,780 5 0.4%Pine Ridge Partners LLC 20,319,260 6 0.6% Bremer Trust 11,208,290 6 0.4%Bremerton Fee Owner LLC 15,884,730 7 0.4% Bremerton Residential Investments10,609,630 7 0.3%Qwest Corporation13,537,295 8 0.4% Toyexpansion10,046,230 8 0.3%Oyster Bay Holdings LLC13,409,430 9 0.4% R & L Property Management9,831,040 9 0.3%Sylvan Associates12,221,110 10 0.3% Ryan Tim Properties LP9,735,71010 0.3%Top Ten Taxpayer Taxable Assessed Valuation211,201,6195.9% Top Ten Taxpayer Taxable Assessed Valuation146,521,5054.7%All Other Taxpayer Taxable Assessed Valuation 3,392,202,07494.1% All Other Taxpayer Taxable Assessed Valuation 2,968,236,923 95.3%Total Taxpayer Taxable Assessed Valuation3,603,403,693$ 100.0%Total Taxpayer Taxable Assessed Valuation3,114,758,428$ 100.0%202020105.9%94.1%Assessed Valuation of 2020 Top Ten Taxpayers Compared to Total Taxable Assessed Valuation Top 10 TaxpayersAll Other Taxpayers192
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
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%
2020 11,321 11,134 98.35% 108 11,242 99.30% 378 3.34%
0
2,000
4,000
6,000
8,000
10,000
12,000
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Annual Property Tax Levies and Taxes Collected
Tax Levy Total Tax Collected
193
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
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
2020 41,750 4,001,032,935 27,190,000 357,397 26,832,603 0.67%643
*State of Washington, Office of Financial Management
** Kitsap County Treasurer's Office
35,000
36,000
37,000
38,000
39,000
40,000
41,000
42,000
43,000
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
POPULATION
194
Computation of Direct and Overlapping Debt
December 31, 2019
Table 11
Gross General
Obligation
Amount Applicable
to Bremerton
City of Bremerton 24,225,000 100.00 %24,225,000
Kitsap County 57,547,481 8.60 %4,949,083
Central Kitsap Schools 177,160,000 21.68 %38,408,288
School District #100 1,046,000 73.27 %766,404
So. Kitsap Schools #402 974,794 0.36 %3,509
TOTAL 260,953,275 68,352,285
Jurisdiction
Percentage Applicable
to Bremerton
63%
7%
56%
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
195
Computation of Legal Debt Margin
as of December 31, 2019
Table 12
Total Taxable Property Value 4,001,032,935
2.5% General purpose limit is allocated between 100,025,823
Up to 1.5% debt without a vote (RCW 39.36.020)60,015,494
Less: Outstanding Debt (non-voted)19,795,000
Less: Excess of Debt with a Vote -
Add: Available Assets 46,131
Equals remaining debt capacity without a vote 40,266,625
Up to 2.5% debt with a vote (RCW 39.36.020) 80,276,954
Less: Outstanding Debt (voted)7,395,000
Add: Available Assets 86,307
Equals remaining debt capacity with a vote 72,968,261
2.5% Utility purpose limit, voted (RCW 39.36.020)100,025,823
Less: Outstanding Debt -
Less: Contracts Payable -
Add: Available Assets -
Equals remaining debt capacity- Utility purpose, voted 100,025,823
2.5% Open Space, park & capital facilities, voted (RCW 39.36.020)100,025,823
Less: Outstanding Debt -
Less: Contracts Payable -
Add: Available Assets -
Equals remaining debt capacity - Open space, park & capital facilites voted 100,025,823
196
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
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 16,647,525 17,537,371 1,025,000 542,440 1,567,440 11.19
2020 34,912,123 19,738,333 15,173,790 766,329 506,378 1,272,707 11.92
* 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
20,000,000
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Net Revenue Available for Debt Service
Available Net Revenue Total Debt Principal & Interest
197
Miscellaneous Statistics
Table 14
DATE OF INCORPORATION
October 14, 1901
FORM OF GOVERNMENT
Council - Mayor
Type of Government
Home-Rule Charter
Demographics in 2020
Total Area for City of Bremerton 32.1 Square Miles
Number of City Employees 2020
Full-Time Equivalents 359.00
Fire Protection
Number of Personnel 66
Number of Stations 3
Fire and Aid Calls - 2020 8,653
Priority 1 Response Time (minutes) 5:57
Police Protection
Number of Police Officers 59
Calls for Service - 2020 46,074
Average Priority 1 Response Time (minutes) 3:15
Average Priority 2 Response Time (minutes) 4:43
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 - 2020 4,335
Number of Business Licenses Issued in City Limits 1,368
Number of Landlord Licenses Issued - 2020 1,632
198
Miscellaneous Statistics
Table 14
Water Utility Services 2020
Residential Accounts 17,842
Commercial Accounts 1,927
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 2020
Residential Sewer Accounts 10,682
Commercial Sewer Accounts 941
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 2020
Residential Accounts 10,806
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.
199
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
200
Miscellaneous Statistics
Table 14
Local Transportation
Washington State Ferries
Seattle Bremerton Route - Total Annual Rides 2020 874,715
Kitsap Transit 2020
Foot Ferry
Annual Rides - Port Orchard & Annapolis 279,902
Buses (County Wide)
Annual Bus Rides (Routed Service ) 930,033
Kitsap Access & VanLink 136,010
Worker/Driver Service 234,734
Fast Ferry 236,160
2020 Total Bus Ridership 1,536,937
Vanpool and Other
Vanpool Service 77,758
2020 Total Vanpool Ridership 77,758
Guaranteed Ride Home
Guaranteed Ride Home 72
2020 Total Guaranteed Ride Home 72
Total Kitsap Transit Ridership 1,894,669
Sources: Washington State Ferries
Kitsap Transit
201
COMPANY, POLICY NUMBER & TERMCOVERAGE LIMITS Layer 1, $4,500,000 with SIR $500,000Layer 2, $5,000,000Total Occurrence $10,000,000$1,000,000 Classification 6904, 6905, 6906 $500,000 otherCrime: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$1,000,000 Per Occurrence; $25,000 deductible$100,000 Fraudulent Transfer Limit; $25,000 deductible Schedule of InsuranceGreat American Insurance Company Policy # GVT 124‐39‐25‐23‐0002/01/2021 to 02/01/2022Indian Harbor Insurance Company (AXA XL Catlin) Policy # MTP 9038172 0202/01/2021 to 02/01/2022 Annual Premium: $40,840Cyber 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 Third Party Liability Limit$5,000,000 First Party Liability LimitSubject to various sublimits Retention$100,000 deductibleMidwest Employers Casualty CompanyPolicy # EWC008924 02/01/2021 to 02/01/2022Premium: $89,317Excess Workers' Compensation: Workers' Compensation and Employers’ LiabilitySelf Insured Retentions:$1,000,000 StatutoryWorkers' CompensationEmployers’ LiabilityPrinceton Excess & Allied World AssurancePolicy # 5155‐0257‐00 & N1‐A3‐RL‐0000135‐00 02/01/2021 to 02/01/2022 Annual Premium: $450,662Hartford Fire Ins CompanyPolicy # 52 UFJ AJ0FT312/31/2020‐12/31/2021Premium: $466,000 Risk of physical loss & damage to real & personal property as scheduled; Incl Earthquake and Flood$400,000,000 Loss limit excess of $100,000 ded$50,000,000 Earthquake Limit 3%/$100K min ded$50,000,000 Flood Limit‐$100K ded outside Zone A $37,000,000 Business Income/Extra Expense(Coverage includes damage to vehicles while parked on premises) Various policy sub limits apply Excess Liability202
COMPANY, POLICY NUMBER & TERMCOVERAGE LIMITS Pollution & Remediation LegalLiability:$5,000,000 Each Pollution Condition Limit $10,000,000 Aggregate$100,000 SIR Each Pollution Condition $400,000 Aggregate Retention – All Pollution Conditions$25,000 Maintenance Retention thereafter$193,000 Hull & Machinery Limit$1,000,000 Protection & Indemnity LimitWater Quality Insurance SyndicatePolicy # 55‐8270710/01/2021 to 10/01/2022Premium: $320Vessel Pollution: Fire Boat$1,000,000 Limit of LiabilityGlobal Aerospace Inc.Policy #90146362/2/2021‐2/2/2022Premium $1,713Drones$1,000,000 Limit of LiabilityTravelers Property Casualty Company of America Pol # ZOH‐21P4610A 10/01/2021 to 10/01/2022 Premium: $4,169Hull & Machinery /Protection & Indemnity: Fire BoatDeductible:$5,000 Per OccurrenceTravelers Property Casualty Company of America Policy #ZOX‐51N34982 10/01/2021 to 10/01/2022 Premium: $5,800Excess Protection &Indemnity: Fire Boat$4,000,000 Limit of LiabilityIllinois Union Insurance Company Policy # PPL G27270013 002 05/16/2021 to 05/16/2023 Premium: $75,329Retention203
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-
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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
205
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
206
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
207
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
208
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
209
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
210
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
211
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
212
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
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