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Agenda Packet 09/04/2012
C. PUBLIC COMMENT PORTANGELES W A S H I N G T O N U S. A, AGENDA ITEM A. CALL TO ORDER REGULAR MEETING AT 6:00 p.m. B. ROLL CALL PLEDGE OF ALLEGIANCE CEREMONIAL MATTERS, PROCLAMATIONS EMPLOYEE RECOGNITIONS 1. Sprint Boats Extreme Sports Park 2. Public Safety Awareness Week F. QUASI JUDICIAL MATTERS REQUIRING PUBLIC HEARINGS (6:30 P.M., or soon thereafter) G. PUBLIC HEARINGS OTHER (6:30 P.M. or soon thereafter) H. ORDINANCES NOT REQUIRING PUBLIC HEARING 1. Amendment to Section 14.03 PAMC Exemptions to Building Permits I. RESOLUTIONS NOT REQUIRING PUBLIC HEARINGS AGENDA CITY COUNCIL MEETING 321 East 5 Street SEPTEMBER 4, 2012 REGULAR MEETING 6:00 p.m. First _Page RECOMMENDATION Note The Mayor may determine the order of business for a particular City Council meeting. The agenda should be arranged to best serve the needs and/or convenience of the Council and the public. The items of business for regular Council meetings may include the following: 1. Present Proclamation 2. Present to Alan Barnard D. ITEMS TO BE PLACED ON THIS OR FUTURE AGENDAS as determined by City Manager or Councilmember CONSENT AGENDA 1. Expenditure Approval List: 8/11/12 to 8/24/12 for $1,401,705.04 E -1 Accept Consent Agenda 2. Fire Department Interlocal Agreement College of Emergency E -31 Services, Inc. 3. 2011 On -Call Structural/Civil Engineering Professional Services E -44 Agreement Design Engineering for Tumwater Slide Repair, Project TR06 -2009 4. Equipment Purchase: Narrowbanding Voice Radio System E -46 Upgrade 5. Washington Substation Transformer Replacement, Project CL07- E -47 2012 H -1 1. Presentation; Conduct 2nd Reading; Adopt NOTE: HEARING DEVICES AVAILABLE FOR THOSE NEEDING ASSISTANCE MAYOR TO DETERMINE TIME OF BREAK September 4, 2012 Port Angeles City Council Meeting Page 1 K. FINANCE J. OTHER CONSIDERATIONS 1. United Way Mid -Year Report 2. Wireless Mobile Data System Acquisition Integration Agreement Amendment No. 2 L. COUNCIL REPORTS AGENDA ITE M. INFORMATION City Manager Reports: 1. Code Compliance Report 2. Washington State Auditor's Report N. EXECUTIVE SESSION O. ADJOURNMENT PUBLIC HEARINGS First RECOMMENDATION Page J -1 1. Jody Moss, Executive Director J-4 2. Approve M -1 M -10 Public hearings are set by the City Council in order to meet legal requirements In addition, the City Council may set a public heanng in order to receive public input prior to making decisions, which impact the citizens Certain matters may be controversial, and the City Council may choose to seek public opinion through the public hearing process NOTE: HEARING DEVICES AVAILABLE FOR THOSE NEEDING ASSISTANCE MAYOR TO DETERMINE TIME OF BREAK September 4, 2012 Port Angeles City Council Meeting Page 2 I J2 Q__ Cherie Kidd, Mayor City of Port Angeles PROCLAMATION In Recognition of the Establishment of PUBLIC SAFETY AWARENESS WEEK SEPTEMBER 9 SEPTEMBER 15, 2012 WHEREAS, on September 11, 2001, a horrendous attack was made upon our country and citizens with the memory of that day living on in our hearts and minds; and WHEREAS, on September 11, 2002, a new Public Safety Monument was dedicated at the Francis Street Waterfront Park in the Flag Pavilion with said monument being made possible through a citizens group chaired by Alan Barnard known as the Public Safety Tribute Committee that raised the necessary funds for its design and construction; and WHEREAS, on the 10 Anniversary of 9 -11, another monument dedication ceremony was held to note the addition of an artifact from Ground Zero, an I -Beam from one of the Towers, as to further remember and honor those that served and perished on September 11, 2001; and t WHEREAS, the inscription on the Monument states, "The grateful citizens of Clallam County present this monument as our tribute to the men and women of Public Safety who are dedicated to the protection of life and property Law Enforcement, 911 and Firefighters"; and WHEREAS, this monument and its message will now be honored each and every year during the week of September 11 so that the achievements, activities and sacrifices of the City, County and other various public safety agencies will be highlighted and recognized to increase public awareness of how crucial public safety is to our community; and WHEREAS, this collaboration between Clallam County and the City of Port Angeles is representative of a dedicated partnership that strives to improve the overall livability and safety of our entire community regardless of jurisdictions. NOW, THEREFORE, I, Cherie Kidd, Mayor, ON BEHALF OF THE CITY COUNCIL OF PORT ANGELES, and I, Howard V. Doherty, Jr., Chair, ON BEHALF OF THE CLALLAM COUNTY COMMISSIONERS do hereby declare the week in which September 11` falls to forever be known as PUBLIC SAFETY AWARENESS WEEK in the both Clallam County and the City of Port Angeles and encourage all residents to take pause to remember, reflect, and pay tribute to Public Safety personnel as they continue in their responsibility for preserving our safety, security, liberty, and freedom. GIVEN UNTO OUR HAND THIS 4th DAY OF SEPTEMBER, 2012. e PtA% L Z loward V. Doherty, Jr., C Board of Commissioners WHEREAS, WHEREAS, WHEREAS, WHEREAS, WHEREAS, f- PORT 1,, IL_ ir PROCLAMATION In Recognition of SPRINT BOAT RACING NATIONAL FINALS September 8, 2012 the United States Sprint Boat Association, who sanctions Sprint Boat Racing, has declared the National Finals will be held in Port Angeles; and Sprint Boat Racing has become an exciting new sport with boats racing in 3 -foot deep water by 12 -foot wide channels reaching speeds up to 90 miles per hour with fans enjoying the thrill of every sharp twist and turn around the course; and the Extreme Sports Park joins other national sprint boat race tracks such as Albany, Oregon, and Marsing, Idaho to host the National Finals; and the Extreme Sports Park Sprint Boat Track opened in September of 2011, and since then these exciting and thrilling events have drawn thousands of race fans nationwide to Port Angeles; and the National Finals will be recorded and televised by Lucas -On the Edge as well as draw local and national sponsors to further promote the sport while being a positive effect on our local economic development efforts; and WHEREAS, the Port Angeles Extreme Sports Park will host the United States Sprint Boat Association National Finals Championships on September 8, 2012. NOW, THEREFORE, I, Cherie Kidd, Mayor, ON BEHALF OF THE CITY COUNCIL OF PORT ANGELES, do hereby extend my appreciation to Extreme Sports Part for bringing to our city a nationally recognized event and urge all citizens to join me in recognizing all the work and effort provided by the owners, volunteers, agencies, and groups to ensure this sports park becomes a wonderful asset to our community. I further encourage all citizens to consider attending events for the experience and thrill of "jet- powered madness like you've never seen!" 0 LiI0 2 00 Cherie Kidd, Mayor Sentember 4. 2012 Vendor CLALLAM COUNTY CLALLAM TITLE COMPANY BILL'S PLUMBING HEATING INC CLALLAM CNTY TREASURER DEPARTMENT OF REVENUE -WIRES BETHANY PENTACOSTAL CHURCH PATSY HUNT ROMA PETERS US BANK CORPORATE PAYMENT SYSTEI City Credit Card Pmt City Credit Card Pmt Drug Testing Kits -TG Scanner Mozingo Hard Drive Peninger Compact Plate Carrier -TP Canine Expenses -Smith Flash Drives -Wray Investing Book -Hagar Labels(6 pkgs @7 10 ea) GAAFR 2012 Blue Book Uniform /Access -GR WASHINGTON STATE TREASURER JULY BUILDING SURCHARGE DIST CT REV TO ST TREA ADVANCED TRAVEL ICSC Conf Downie US BANK CORPORATE PAYMENT SYSTEI Proclamation folders -TP Conf Reg Downie Legislative Mayor Council Legislative CENTURYLINK -QWEST 08 -05 A/C 3604523877817B 08 -05 NC 3604525109623B 08 -05 NC 3604525834211 B 08 -05 A/C 3604529882811 B 08 -05 A/C 3604529887652B 07 -05 NC 3604523712585B CITY BLACKBERRY BILL RADIO TELECOMMUNICATION City Manager Office 08 -05 NC 3604523877817B 08 -05 A/C 3604525109623B VERIZON WIRELESS WASHINGTON (DES/TBS), STATE OF City Manager Department CENTURYLINK -QWEST City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Description FILING FEES FOR LOAN PAYO CLALLAM TITLE COMPANY SANIKAN RAYONIER SITE AUG CVCA TO CLALLAM CO TREAS Excise Tax Return -July Excise Tax Return -July Excise Tax Return -July LOOMIS DEPOSIT REFUND BET CLUBHOUSE DEPOSIT REFUND LOOMIS DEPOSIT REFUND PET Page 1 Account Number 001 0000 213.10 -90 001 0000 213.10 -90 001 0000 239.96 -00 001 0000 229.40 -00 001 0000 237.00 -00 001 0000 237.10 -00 001 0000 237.30 -00 001 0000 239.10 -00 001 0000 239.10 -00 001 0000 239.10 -00 001 0000 213.10 -95 001 0000 213.10 -95 001 0000 237.00 -00 001 0000 237.00 -00 001 0000 237.00 -00 001 0000 237.00 -00 001 0000 237.00 -00 001 0000 237.00 -00 001 -0000- 237.00 -00 001 0000 237.00 -00 001 -0000- 237.00 -00 001 0000 237.00 -00 001 0000 229.10 -00 001- 0000 229.30 -00 Division Total: Department Total: 001 1160- 511.43 -10 001 1160 511.31 -01 001 1160- 511.43 -10 Division Total: Department Total: 001 1210- 513.42 -10 001 -1210- 513.42 -10 001 1210- 513.42 -10 001 1210- 513.42 -10 001 1210 513.42 -10 001 1210- 513.42 -10 001 1210- 513.42 -10 001 1210- 513.42 -10 Division Total: 001 1220- 516.42 -10 001 1220 -516 42 -10 Date 8/29/2012 Invoice Amount 62.00 150.00 85.00 209.03 315.28 186.26 434.89 50.00 50.00 50.00 10,316.72 7,511.84 5.59 -10.08 -3.36 -9.67 -24.31 4.64 -5.38 3.88 -13.36 110.88 189.00 9,188.76 $7,974.19 $7,974.19 320.29 225.71 210.00 $756.00 $756.00 1.21 1.21 1.38 1.21 1.21 1.95 29.26 11.40 $48.83 0.24 0.24 E -1 Vendor CENTURYLINK -QWEST OLYMPIC STATIONERS INC VERIZON WIRELESS WASHINGTON (DES/TBS), STATE OF City Manager Department CENTURYLINK -QWEST INSIGHT PUBLIC SECTOR SOUND PUBLISHING INC WASHINGTON (DES/TBS), STATE OF City Manager Department CENTURYLINK -QWEST OLYMPIC STATIONERS INC PROTHMAN Finance Department CENTURYLINK -QWEST DEPARTMENT OF REVENUE -WIRES MICROFLEX INC City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Description 08 -05 NC 3604525834211 B 08 -05 A/C 3604529882811 B 08 -05 NC 3604529887652B 07 -05 A/C 3604523712585B HR SUPPLIES CITY BLACKBERRY BILL RADIO TELECOMMUNICATION 001 1220 516.42 -10 Human Resources Division Total: 08 -05 A/C 3604523877817B 08 -05 A/C 3604525109623B 08 -05 NC 3604525834211 B 08 -05 A/C 3604529882811 B 08 -05 NC 3604529887652B 07 -05 A/C 3604523712585B COMPUTER HARDWARE &PERIPHI001 1230 514.31 -01 CLASSIFIED ADVERTISEMENT 001 1230 514.31 -01 RADIO TELECOMMUNICATION 001 1230 514.42 -10 City Clerk Division Total: City Manager Department 08 -05 A/C 3604523877817B 08 -05 NC 36045251096238 08 -05 A/C 3604525834211 B 08 -05 A/C 3604529882811B 08 -05 A/C 3604529887652B 07 -05 A/C 3604523712585B SUPPLIES PLASTICS Intenm Finance Director US BANK CORPORATE PAYMENT SYSTEI Investing Book -Hagar Labels(6 pkgs @7 10 ea) Late Fee VERIZON WIRELESS CITY BLACKBERRY BILL WASHINGTON DES/TBS), STATE OF RADIO TELECOMMUNICATION Finance Administration 08 -05 A/C 3604523877817B 08 -05 NC 3604525109623B 08 -05 A/C 3604525834211 B 08 -05 A/C 3604529882811B 08 -05 NC 3604529887652B 07 -05 NC 3604523712585B Excise Tax Return -July FINANCIAL SERVICES Page 2 Account Number 001 1220- 516.42 -10 001 1220- 516.42 -10 001 1220- 516.42 -10 001 1220- 516.42 -10 001- 1220 516.31 -01 001 1220- 516.42 -10 001 1230- 514.42 -10 001 1230- 514.42 -10 001 1230- 514.42 -10 001 1230- 514.42 -10 001 1230 -514 42 -10 001 1230 514.42 -10 Department Total: 001 2010- 514.42 -10 001 2010- 514.42 -10 001 2010 514.42 -10 001 2010- 514.42 -10 001 2010- 514.42 -10 001 2010- 514.42 -10 001 2010 514.31 -01 001 2010 514.31 -01 001 2010 514.41 -50 001 2010 514.31 -01 001 2010 514.31 -01 001 2010 514.49 -90 001 2010- 514.42 -10 001 2010 -514 42 -10 Division Total: 001 2023 514.42 -10 001 2023 514.42 -10 001 2023 514.42 -10 001 2023 514.42 -10 001 2023 514.42 -10 001 2023 -514 42 -10 001 2023 514.49 -50 001 2023 514.41 -50 Date 8/29/2012 Invoice Amount 0.27 0.24 0.24 0.39 8711 54.68 15.07 $159,08 0.12 0.12 0.14 0.12 0.12 0.19 27.95 31.60 2 02 $62.38 $270.29 0.85 0.85 0.96 0.85 0.85 1.36 19.61 28.13 6,229.44 69.38 50.08 85.42 54.68 3.61 $6,546.07 1.10 1.10 1.24 1.10 1.10 1.75 520,02 22,71 E -2 Vendor PACIFIC OFFICE EQUIPMENT INC US BANK CORPORATE PAYMENT SYSTEIGAAFR 2012 Blue Book Conf Reg- Grooms /Agesson WASHINGTON (AUDITOR), STATE OF FINANCIAL SERVICES WASHINGTON (DES/TBS), STATE OF Finance Department CENTURYLINK -QWEST DATABAR INCORPORATED LEXISNEXIS PACIFIC OFFICE EQUIPMENT INC ID SHARP ELECTRONICS CORP WASHINGTON (DES/TBS), STATE OF Finance Department GREAT AMERICA LEASING CORP MORNINGSIDE RESERVE ACCOUNT SHARP ELECTRONICS CORP Finance Department CENTURYLINK QWEST GREAT AMERICA LEASING CORP City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Description Account Number COMPUTER ACCESSORIES &SUPF 001 2023 514.31 -01 COMPUTER ACCESSORIES &SUPF 001 2023 514.31 -01 001 2023 514.31 -01 001 2023 514.43 -10 001 2023 514.41 -50 RADIO TELECOMMUNICATION 001 2023 514.42 -10 Accounting Division Total: 08 -05 NC 3604523877817B 001 2025 -514 42 -10 08 -05 NC 3604525109623B 001 2025 514.42 -10 08 -05 NC 3604525834211B 001 2025 514.42 -10 08 -05 A/C 3604529882811 B 001 2025 514.42 -10 08 -05 NC 3604529887652B 001 2025 514.42 -10 07 -05 A/C 3604523712585B 001 2025 514.42 -10 CYCLES 11 -15 7/19/12 001 2025 514.41 -50 CYCLES 16 -20 7/26/12 001- 2025 514.41 -50 CYCLES 1 -5 8/3/12 001- 2025 514.41 -50 CYCLES 6 -10 8/9/12 001 2025 514.41 -50 PERSON SEARCHES 001 2025 514.41 -50 COMPUTER ACCESSORIES &SUPF 001- 2025 514.31 -01 AUGUST COPIER LEASE 001 2025 514.45 -31 RADIO TELECOMMUNICATION 001 2025 514.42 -10 Customer Service Division Total: OFFICE MACHINES ACCESS 001- 2080 514.45 -31 OFFICE MACHINES ACCESS 001 2080 514.45 -31 COMMUNICATIONS /MEDIA SERV 001 2080 514.41 -50 REPLENISH POSTAGE METER 001 2080 514.42 -10 OFFICE MACHINES ACCESS 001 2080 514.45 -31 Reprographics Division Total: Finance Department Department Total: 08 -05 NC 3604523877817B 08 -05 A/C 3604525109623B 08 -05 NC 3604525834211B 08 -05 A/C 3604529882811B 08 -05 NC 3604529887652B 07 -05 A/C 3604523712585B COPIER LEASE JULY 2012 US BANK CORPORATE PAYMENT SYSTEITravel Expenses -Bloor VERIZON WIRELESS WASHINGTON DES/TBS), STATE OF WEST GROUP CITY BLACKBERRY BILL RADIO TELECOMMUNICATION WESTLAW LEGAL RESEARCH 0 Attorney Attorney Office CHINOOK PHARMACY FORKS JAIL MEDICAL Page 3 001 3010- 515.42 -10 001 3010- 515.42 -10 001 3010- 515.42 -10 001 3010- 515.42 -10 001 3010- 515.42 -10 001 3010- 515.42 -10 001 3010- 515.45 -31 001 3010- 515.43 -10 001 3010- 515.42 -10 001 3010- 515.42 -10 001 3010 515.31 -01 Division Total: 001 3012 598.51 -23 Date 8/29/2012 Invoice Amount 331.69 285.62 172.36 1,000.00 1,489.56 2.74 $3,260.85 1.58 1.58 1.79 1.58 1.58 2.53 1,981.38 1,607.44 2,007.05 1,921.71 59.29 202.51 117.56 9.89 $7,917.47 607.63 638.27 855.00 15,000.00 142.70 $17,243.60 $34,967.99 0.73 0.73 0.82 0.73 0.73 1.17 163.47 51.50 54.68 7.65 405.83 $688.04 123.45 E -3 Vendor FORKS COMMUNITY HOSPITAL FRIENDSHIP DIVERSION SERVICES Attorney CENTURYLINK -QWEST GREAT AMERICA LEASING CORP QUILL CORPORATION VERIZON WIRELESS WASHINGTON (DES/TBS), STATE OF WEST GROUP Attorney CENTURYLINK -QWEST PENINSULA AWARDS TROPHIES SOUND PUBLISHING INC VERIZON WIRELESS WASHINGTON (DES/TBS), STATE OF Community Development CENTURYLINK -QWEST SHARP ELECTRONICS CORP City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Description FORKS JAIL MEDICAL FORKS JAIL MEDICAL FORKS JAIL MEDICAL FORKS JAIL MEDICAL FORKS JAIL MEDICAL FORKS JAIL MEDICAL FORKS JAIL MEDICAL FORKS JAIL MEDICAL FORKS JAIL MEDICAL ELECT. HOME MONITORING Jail Contributions 08 -05 NC 3604523877817B 08 -05 A/C 3604525109623B 08 -05 A/C 3604525834211 B 08 -05 NC 3604529882811 B 08 -05 NC 3604529887652B 07 -05 A/C 3604523712585B COPIER LEASE JULY 2012 SUPPLIES CITY BLACKBERRY BILL RADIO TELECOMMUNICATION WESTLAW LEGAL RESEARCH Prosecution Attorney 08 -05 NC 3604523877817B 08 -05 A/C 3604525109623B 08 -05 A/C 3604525834211 B 08 -05 A/C 36045298828118 08 -05 NC 3604529887652B 07 -05 NC 3604523712585B BOARD MEMBER NAMEPLATE LEGAL PUBLICATION GRALL CITY BLACKBERRY BILL RADIO TELECOMMUNICATION Planning 08 -05 A/C 3604523877817B 08 -05 A/C 3604525109623B 08 -05 A/C 3604525834211B 08 -05 NC 3604529882811B 08 -05 A/C 3604529887652B 07 -05 A/C 3604523712585B AUGUST COPIER LEASE Page 4 Account Number 001 3012- 598.51 -23 001 3012 598.51 -23 001 3012 598.51 -23 001 3012 598.51 -23 001 3012 598.51 -23 001 3012 598.51 -23 001 3012 598.51 -23 001 3012- 598.51 -23 001 3012 598.51 -23 001 3012 598.51 -23 Division Total: 001 3021 515.42 -10 001 -3021- 515.42 -10 001 3021 515.42 -10 001 3021 515.42 -10 001 3021 515.42 -10 001 3021 -515 42 -10 001 3021 515.45 -31 001 3021 515.31 -01 001 3021 515.42 -10 001 3021 515.42 -10 001 3021 515.31 -01 Division Total: Department Total: 001 4010- 558.42 -10 001 4010- 558.42 -10 001 4010- 558.42 -10 001 4010- 558.42 -10 001 -4010- 558.42 -10 001 4010- 558.42 -10 001 4010 558.31 -01 001 4010- 558.44 -10 001 4010- 558.42 -10 001 4010 -558 42 -10 Division Total: 001 4020 524.42 -10 001 4020 524.42 -10 001 4020 524.42 -10 001 4020 524.42 -10 001 4020 524.42 -10 001 4020 524.42 -10 001 4020 524.45 -31 Date 8/29/2012 Invoice Amount 389.00 389.00 383.00 649.85 91.00 383.00 997.28 273.00 475.00 370.00 $4,523.58 0.49 0.49 0.55 0.49 0.49 0.78 163.47 717.83 54.138 21.72 405.82 $1,366.81 $6,578.43 0.91 0.91 1.03 0.91 0.91 1.46 10.59 53.72 27.34 37.58 $135.36 0.32 0.32 0.36 0.32 0.32 0.51 117.56 E -4 Vendor WASHINGTON (DES/TBS), STATE OF Community Development CENTURYLiNK -QWEST WASHINGTON (DES/TBS), STATE OF Community Development BLUMENTHAL UNIFORMS EQUIP CENTURYLINK -QWEST CLALLAM CNTY HUMANE SOCIETY RED LION HOTEL -PORT ANGELES RESULTS GROUP LTD, THE LEXISNEXIS City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Description RADIO TELECOMMUNICATION Building 08 -05 NC 3604523877817B 08 -05 NC 3604525109623B 08 -05 NC 3604525834211 B 08 -05 NC 3604529882811 B 08 -05 NC 3604529887652B 07 -05 NC 3604523712585B RADIO TELECOMMUNICATION Code Compliance Community Development CLOTHING APPAREL 08 -05 NC 3604523877817B 08 -05 NC 3604525109623B 08 -05 NC 36045258342118 08 -05 NC 3604529882811 B 08 -05 A/C 3604529887652B 07 -05 NC 3604523712585B JUNE /JULY ANIMAL LICENSES JUNE /JULY ANIMAL LICENSES RESERVATION FOR STEVE KEN TRAINING WRKSHP,THE LEADE US BANK CORPORATE PAYMENT SYSTEI Disputed Chgs Compromised Newspaper Subscription VERIZON WIRELESS CITY BLACKBERRY BILL WASHINGTON DES/TBS), STATE OF RADIO TELECOMMUNICATION Police Department Police Administration CENTURYLINK QWEST 08 -05 NC 3604523877817B 08 -05 A/C 3604525109623B 08 -05 NC 3604525834211B 08 -05 NC 3604529882811B 08 -05 NC 3604529887652B 07 -05 NC 3604523712585B CONSULTING SERVICES PORT ANGELES POLICE DEPARTMENT Evidence transport PORT OF PORT ANGELES POLICE EQUIPMENT SUPPLY US BANK CORPORATE PAYMENT SYSTEICompaCt Plate Carrier -TP Hard Drive Peninger VERIZON WIRELESS CITY BLACKBERRY BILL WASHINGTON (DES/TBS), STATE OF RADIO TELECOMMUNICATION Police Department Investigation AIRPORT GARDEN CENTER POLICE EQUIPMENT SUPPLY Page 5 Account Number 001 4020 524.42 -10 Division Total: 001 4030 559.42 -10 001 4030 559.42 -10 001 4030 559.42 -10 001 4030 559.42 -10 001 -4030 -559 42 -10 001 4030 559.42 -10 001 -4030- 559.42 -10 Division Total: Department Total: 001 5010 521.20 -80 001 5010 521.42 -10 001 5010- 521.42 -10 001 5010- 521.42 -10 001 5010 521.42 -10 001 5010 521.42 -10 001 5010 521.42 -10 001 5010- 322.30 -11 001 5010- 322.30 -12 001 5010 521.41 -50 001 5010 521.41 -50 001 5010 521.31 -01 001 5010 521.49 -01 001 5010 521.42 -10 001 5010 521.42 -10 Division Total: 001 5021 521.42 -10 001 5021 521.42 -10 001 5021 521.42 -10 001 5021 521.42 -10 001 5021 521.42 -10 001 5021 521.42 -10 001 5021 521.41 -50 001 5021 521.43 -10 001 -5021- 521.49 -90 001 5021 521.31 -11 001 5021 521.31 -60 001 5021 521.42 -10 001 5021 521.42 -10 Division Total: 001 5022 521.49 -80 Date 8/29/2012 Invoice Amount 2.52 $122.23 0.05 0.05 0.05 0.05 0.05 0.08 1.01 $1.34 $258.93 101.84 1.94 1.94 2.20 1.94 1.94 3.12 80.00 24.00 99.31 4,288.20 19.90 135.20 151.54 60.77 $4,973.84 1.22 1.22 1.37 1.22 1.22 1.95 54.20 8.00 160.65 124.77 43.34 574.67 11.61 $985.44 65.03 E -5 Vendor BLUMENTHAL UNIFORMS EQUIP CENTURYLINK -QWEST LYNN PEAVEY COMPANY PACIFIC OFFICE EQUIPMENT INC PENINSULA TOWING PORT ANGELES POLICE DEPARTMENT Key for car Fuel for Patrol Car GUS BANK CORPORATE PAYMENT SYSTEI Uniform /Access -GR Drug Testing Kits -TG Refreshments -Rogg e n b u ck Garmm GPS(4) -Viada Disputed Amts Compromised Canine Expenses -Smith VERIZON WIRELESS CITY BLACKBERRY BILL WASHINGTON (DES/TBS), STATE OF Police Department PORT ANGELES POLICE DEPARTMENT Embroidery /Vol hat VERIZON WIRELESS Police Department CENTURYLINK -QWEST INSIGHT PUBLIC SECTOR PACIFIC OFFICE EQUIPMENT INC OFFICE SUPPLIES, GENERAL OFFICE SIJPPLIES, GENERAL US BANK CORPORATE PAYMENT SYSTEI Box Sealing Tape -TG Evidence Bags- Gallagher Travel Expense- Schilke VERIZON WIRELESS CITY BLACKBERRY BILL WASHINGTON (DES/TBS), STATE OF Police Department CENTURYLINK -QWEST City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Description Account Number CLOTHING APPAREL 001 5022 521.20 -80 08 -05 A/C 3604523877817B 001 5022 521.42 -10 08 -05 A/C 3604525109623B 001 5022 521.42 -10 08 -05 NC 3604525834211B 001 5022 521.42 -10 08 -05 NC 3604529882811B 001 5022 521.42 -10 08 -05 NC 3604529887652B 001 5022 521.42 -10 07 -05 A/C 3604523712585B 001 5022 521.42 -10 POLICE EQUIPMENT SUPPLY 001 5022 521.31 -01 OFFICE SIJPPLIES, GENERAL 001 5022 521.31 -01 AUTO MAJOR TRANSPORTATION 001 5022 521.49 -90 RADIO TELECOMMUNICATION 001 5022 521.42 -10 Patrol Division Total: 001 5026- 521.31 -11 001 5026- 521.42 -10 Division Total: 001 5029 521.42 -10 001 5029 521.42 -10 001 5029 521.42 -10 001 5029 -521 42 -10 001 5029 521.42 -10 001 5029 521.42 -10 001 5029 521.31 -60 001 5029 521.45 -31 001 5029 521.45 -31 001 5029 521.31 -01 001 5029 521.31 -01 001 5029 521.43 -10 001 5029 521.42 -10 RADIO TELECOMMUNICATION 001 5029 521.42 -10 Records Division Total: Police Department Department Total: 08 -05 A/C 3604523877817B 001 6010 -522 42 -10 08 -05 NC 3604525109623B 001 -6010- 522.42 -10 CITY BLACKBERRY BILL Reserves Volunteers 08 -05 A/C 3604523877817B 08 05 A/C 3604525109623B 08 05 NC 3604525834211B 08 -05 A/C 36045298828118 08 -05 NC 3604529887652B 07 -05 A/C 3604523712585B RENTAL OR LEASE SERVICES Page 6 001 5022 521.31 -80 001 5022 521.43 -10 001 5022 521.20 -80 001 5022 521.31 -01 001 5022 521.31 -01 001 5022 521.35 -01 001 5022 521.49 -80 001 5022 521.49 -80 001 5022 521.42 -10 Date 8/29/2012 Invoice Amount 133.28 3.40 3.40 3.85 3.40 3.40 5.45 154.14 67.21 184.82 11.1)9 20.00 1,430.137 72.09 35.63 2,267.60 70.58 313.69 2,424.14 40.03 $7,313.10 21.68 36.00 $57.68 1.22 1.22 1.37 1.22 1.22 1.95 338.07 61.57 142.60 50.24 75.88 333.77 81.86 16.88 $1,109.07 $14,439.13 1.70 1.70 E -6 City of Port Angeles City Council Expenditure Report Vendor CENTURYLINK -QWEST From: 8/11/2012 To: 8/24/2012 Description 08 -05 A/C 36045258342118 08 -05 A/C 3604529882811 B 08 -05 NC 3604529887652B 07 -05 NC 3604523712585B 08 -05 A/C 3604523877817B 08 -05 NC 3604525109623B 08 -05 NC 36045258342118 08 -05 A/C 36045298828118 08 -05 NC 3604529887652B 07 -05 NC 3604523712585B PACIFIC OFFICE EQUIPMENT INC OFFICE MACHINES ACCESS VERIZON WIRELESS CITY BLACKBERRY BILL WASHINGTON DES/TBS), STATE OF RADIO TELECOMMUNICATION RADIO TELECOMMUNICATION WHEELER, CORAL SUPPLIES Fire Department Fire Administration CENTURYLINK -QWEST 08 -05 A/C 3604523877817B 08 -05 NC 3604525109623B 08 -05 A/C 3604525834211B 08 -05 A/C 3604529882811B 08 -05 A/C 3604529887652B 07 -05 NC 3604523712585B SWAIN'S GENERAL STORE INC CUTLERY,DISHES GLASS ETC US BANK CORPORATE PAYMENT SYSTEI Passport Actblty Nm Tags VERIZON WIRELESS 07 -15 a/c 264395724 -00001 WASHINGTON (DES/TBS), STATE OF RADIO TELECOMMUNICATION Fire Department Fire Supression CENTURYLINK -QWEST 08 -05 A/C 3604523877817B 08 -05 A/C 3604525109623B 08 -05 A/C 3604525834211B 08 -05 A/C 3604529882811B 08 -05 NC 3604529887652B 07 -05 NC 3604523712585B US BANK CORPORATE PAYMENT SYSTEI Passport Actblty Nm Tags Fire Department Fire Volunteers CENTURYLINK -QWEST 08 -05 A/C 3604523877817B 08 -05 NC 3604525109623B 08 -05 NC 36045258342116 08 -05 NC 36045298828118 08 -05 NC 3604529887652B III 07 -05 A/C 3604523712585B Calendars LOG BOOK Page 7 Account Number 001 6010- 522.42 -10 001 6010- 522.42 -10 001 6010- 522.42 -10 001 6010- 522.42 -10 001 6010- 522.42 -11 001 6010- 522.42 -11 001 6010- 522.42 -11 001 6010- 522.42 -11 001 6010- 522.42 -11 001 6010- 522.42 -11 001 6010- 522.45 -31 001 6010- 522.42 -10 001 6010- 522.42 -10 001- 6010- 522.42 -11 001 6010- 522.31 -01 Division Total: 001 6020 522.42 -10 001 6020 522.42 -10 001 6020 522.42 -10 001- 6020 522.42 -10 001- 6020 522.42 -10 001 6020 522.42 -10 001 6020 522.31 -02 001 6020 522.31 -11 001 6020 522.42 -10 001 6020 522.42 -10 Division Total: 001 6021 522.42 -10 001 6021 522.42 -10 001 6021 522.42 -10 001 6021 522.42 -10 001- 6021 522.42 -10 001 6021 522.42 -10 001 6021 522.31 -11 Division Total: 001 6030 522.42 -10 001 6030 522.42 -10 001 6030 522.42 -10 001 6030 522.42 -10 001 6030 522.42 -10 001 6030 522.42 -10 001 6030 522.31 -01 Date 8/29/2012 Invoice Amount 1.92 1.70 1.70 2.73 0.49 0.49 0.55 0.49 0.49 0.78 24.43 54.68 5.99 5.37 33.41 $138.62 1.58 1.58 1.79 1.58 1.58 2.53 6.36 114.66 59.18 0.58 $191.42 0.12 0.12 0.14 0.12 0.12 0.19 114.66 $115.47 0.24 0.24 0.27 0.24 0.24 0.39 125.39 E -7 Vendor PORT ANGELES FIRE DEPARTMENT VERIZON WIRELESS Fire Department CENTURYLINK -QWEST Description SUPPLIES CITY BLACKBERRY BILL Fire Prevention 08 -05 A/C 3604523877817B 08 -05 A/C 3604525109623B 08 -05 A/C 36045258342118 08 -05 A/C 36045298828118 08 -05 NC 3604529887652B 07 -05 NC 3604523712585B US BANK CORPORATE PAYMENT SYSTEI Ferry Tickets Bogues WASHINGTON (DES/TBS), STATE OF Fire Department PENINSULA LUBRICANTS SWAIN'S GENERAL STORE INC WHEELER, CORAL Fire Department CENTURYLINK -QWEST PORT ANGELES FIRE DEPARTMENT Fire Department ADVANCED TRAVEL CENTURYLINK -QWEST ESRI INC OFFICE DEPOT OLYMPIC STATIONERS INC PACIFIC OFFICE EQUIPMENT INC SHARP ELECTRONICS CORP City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 RADIO TELECOMMUNICATION Fire Training ANTIFREEZE CUTLERY,DISHES GLASS ETC BOATS,MOTORS,& MARINE SUP SUPPLIES Facilities Maintenance 08 -05 A/C 3604523877817B 08 -05 A/C 3604525109623B 08 -05 A/C 3604525834211 B 08 -05 A/C 3604529882811B 08 -05 NC 3604529887652B 07 -05 NC 3604523712585B TITLE TRANSFER Emergency Management Fire Department CMMS Conf -Wray 08 -05 NC 3604523877817B 08 -05 NC 3604525109623B 08 -05 A/C 3604525834211B 08 -05 A/C 3604529882811B 08 -05 NC 3604529887652B 07 -05 NC 3604523712585B DATA PROC SERV &SOFTWARE 001 -7010- 532.48 -02 PAPER (OFFICE,PRINT SHOP) 001 7010 532.31 -01 SUPPLIES 001 7010- 532.31 -01 PAPER (OFFICE,PRINT SHOP) 001 7010 532.31 -01 SUPPLIES 001 7010- 532.31 -01 SUPPLIES 001 7010- 532.31 -01 SUPPLIES 001 7010- 532.31 -01 OFFICE MACHINES ACCESS 001 -7010- 532.45 -31 MX2600N COPIER AUG 2012 001 7010 532.45 -31 Page 8 Account Number 001 6030 522.31 -01 001 6030 522.42 -10 Division Total: 001 6040 522.42 -10 001 6040 522.42 -10 001 6040 522.42 -10 001 6040 522.42 -10 001 6040 522.42 -10 001 6040 522.42 -10 001 6040 522.43 -10 001- 6040 522.42 -10 Division Total: 001 6050 522.48 -10 001 -6050- 522.31 -01 001 6050 522.31 -01 001 6050 522.31 -01 Division Total: 001 6060 525.42 -10 001 6060 525.42 -10 001 6060 525.42 -10 001 6060 525.42 -10 001 6060 525.42 -10 001 6060 525.42 -10 001 6060 525.31 -01 Division Total: Department Total: 001 7010- 532.43 -10 001 7010- 532.42 -10 001 7010- 532.42 -10 001 7010- 532.42 -10 001 7010- 532.42 -10 001 7010- 532.42 -10 001- 7010- 532.42 -10 Date 8/29/2012 Invoice Amount 66.29 54.68 $247.98 0.24 0.24 0.27 0.24 0.24 0.39 19.40 3.03 $24.05 66.84 4.85 19.23 98.52 $189.44 1.10 1.10 1.24 1.10 1.10 1.75 12.00 $19.39 $926.37 429.75 3.77 3.77 4.27 3.77 3.77 6 05 17,344.00 137.75 85.44 81.43 18.23 131.16 11.26 260.41 142.87 E -8 Vendor Description US BANK CORPORATE PAYMENT SYSTEI Flash Drives -Wray Hotel Dispute -Wray Travel Exp -Wray 07 -22 a/c 571136182-00001 RADIO TELECOMMUNICATION Pub Wks Administration Public Works -Gen Fnd CENTURYLINK -QWEST 08 -05 A/C 3604523877817B 08 -05 NC 3604525109623B 08 -05 A/C 3604525834211 B 08 -05 A/C 3604529882811B 08 -05 A/C 3604529887652B 07 -05 NC 3604523712585B PACIFIC OFFICE EQUIPMENT INC OFFICE MACHINES ACCESS PEN PRINT INC ENVELOPES, PLAIN, PRINTED US BANK CORPORATE PAYMENT SYSTEI Office Supplies- Mozingo VERIZON WIRELESS VERIZON WIRELESS WASHINGTON (DES/TBS), STATE OF Public Works -Gen Fnd WASHINGTON (DES/TBS), STATE OF Parks Dept CENTURYLINK -QWEST PACIFIC OFFICE EQUIPMENT INC WASHINGTON (DES/TBS), STATE OF Parks Dept CENTURYLINK -QWEST DEPARTMENT OF REVENUE -WIRES INSIGHT PUBLIC SECTOR Estate of Leonard W Bell QUIRING MONUMENTS INC SOUND PUBLISHING INC SWAIN'S GENERAL STORE INC City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 07 -22 a/c 571136182 -00005 RADIO TELECOMMUNICATION Parks Administration 08 -05 NC 3604523877817B 08 -05 A/C 3604525109623B 08 -05 A/C 3604525834211 B 08 -05 A/C 3604529882811 B 08 -05 NC 3604529887652B 08 -05 a/c 3604529861819B 07 -05 A/C 3604523712585B OFFICE MACHINES ACCESS RADIO TELECOMMUNICATION Senior Center 08 -05 A/C 3604523877817B 08 -05 A/C 3604525109623B 08 -05 NC 3604525834211 B 08 -05 NC 36045298828118 08 -05 A/C 3604529887652B 07 -05 NC 3604523712585B Excise Tax Return -July COMPUTERS,DP WORD PROC. NICHES, O /C, INSCRIPTIONS NICHES, O /C, INSCRIPTIONS CEMETERY MARKERS COMMUNICATIONS /MEDIA SERV JANITORIAL SUPPLIES Page 9 Account Number 001 7010 532.31 -01 001 7010- 532.43 -10 001 7010- 532.43 -10 001 7010- 532.42 -10 001- 7010- 532.42 -10 Division Total: Department Total: 001 8010- 574.42 -10 001 80,10- 574.42 -10 001 8010- 574.42 -10 001 8010- 574.42 -10 001 8010- 574.42 -10 001 -8010- 574.42 -10 001 8010- 574.45 -31 001 -8010- 574.49 -60 001 8010- 574.31 -01 001 -8010- 574.42 -10 001 8010- 574.42 -10 Division Total: 001 8012 555.42 -10 001 8012- 555.42 -10 001 8012- 555.42 -10 001 8012- 555.42 -10 001 8012 555.42 -10 001 8012- 555.42 -10 001 8012- 555.42 -10 001 8012- 555.45 -31 001 8012- 555.42 -10 Division Total: 001 8050 536.42 -10 001 8050 536.42 -10 001 -8050- 536.42 -10 001 8050 536.42 -10 001 -8050- 536.42 -10 001 -8050- 536.42 -10 001 -8050- 536.49 -50 001 -8050- 536.31 -01 001 8050 536.49 -90 001 -8050- 536.49 -90 001 -8050 -536 34 -01 001 8050 536.44 -10 001 8050 536.31 -20 Date 8/29/2012 Invoice Amount 59.84 389.20 657.26 104.79 119.00 $19,219.39 $19,219.39 0.36 0.36 0.41 0.36 0.36 0.58 35.82 959.34 34.67 41.86 12.84 $1,086.96 0.36 0.36 0.41 0.36 0.36 45.65 0.58 32.23 2.24 $82.55 0.24 0.24 0.27 0.24 0.24 0.39 131.53 205.95 28,560.00 28,560.00 211.00 265.00 26.76 E -9 Vendor VERIZON WIRELESS WASHINGTON (DES/TBS), STATE OF Parks Dept AMSAN ANGELES MILLWORK LUMBER CO B B SHARPENING SERVICE /REPAIR CENTURYLINK -QWEST FERGUSON ENTERPRISES INC HARTNAGEL BUILDING SUPPLY INC LINCOLN INDUSTRIAL CORP SHARP ELECTRONICS CORP SUNSET DO -IT BEST HARDWARE SWAIN'S GENERAL STORE INC THURMAN SUPPLY VERIZON WIRELESS WASHINGTON (DES/TBS), STATE OF Parks Dept CED /CONSOLIDATED ELEC DIST INC CENTURYLINK -QWEST ORKIN EXTERMINATING COMPANY INC SWAIN'S GENERAL STORE INC Facilities Maintenance AMSAN City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Description 07 -28 a/c 271138138 -00001 RADIO TELECOMMUNICATION Ocean View Cemetery JANITORIAL SUPPLIES JANITORIAL SUPPLIES HARDWARE,AND ALLIED ITEMS LUMBER& RELATED PRODUCTS LAWN MAINTENANCE EQUIP 08 -05 NC 3604523877817B 08 -05 NC 3604525109623B 08 -05 A/C 3604525834211 B 08 -05 A/C 3604529882811 B 08 -05 A/C 3604529887652B 07 -05 NC 3604523712585B PLUMBING EQUIP FIXT,SUPP LUMBER& RELATED PRODUCTS LAWN MAINTENANCE EQUIP RENTAL/LEASE EQUIPMENT HAND TOOLS ,POW &NON POWE JANITORIAL SUPPLIES HARDWARE,AND ALLIED ITEMS JANITORIAL SUPPLIES JANITORIAL SUPPLIES PIPE FITTINGS TWINE TWINE PLUMBING EQUIP FIXT,SUPP ELECTRICAL EQUIP SUPPLY PIPE FITTINGS PLUMBING EQUIP FIXT,SUPP 07 -22 a/c 571136182 -00003 CITY BLACKBERRY BILL RADIO TELECOMMUNICATION Park Facilities Parks Dept HARDWARE,AND ALLIED ITEMS 08 -02 a/c 3604170786905B EXTERNAL LABOR SERVICES EXTERNAL LABOR SERVICES HARDWARE,AND ALLIED ITEMS Senior Center Facilities JANITORIAL SUPPLIES Page 10 Account Number 001 8050 536.42 -10 001 -8050- 536.42 -10 Division Total: 001 8080 576.31 -01 001 8080 576.31 -01 001 8080 576.31 -20 001 8080 576.31 -20 001 8080 576.48 -10 001 8080 576.42 -10 001 8080 576.42 -10 001 8080 576.42 -10 001 8080 576.42 -10 001 8080 576.42 -10 001 8080 576.42 -10 001- 8080 576.31 -20 001 8080 576.31 -20 001 8080 576.48 -10 001 8080 576.45 -31 R 001 8080 576.31 -20 001 8080 576.31 -20 001 8080 576.31 -20 001 8080 576.31 -20 001 8080 576.31 -20 001 8080 576.31 -20 001 8080 576.31 -20 001 8080 576.31 -20 001 8080 576.31 -20 001 8080 576.31 -20 001 8080 -576 31 -20 001 8080 576.31 -20 001 8080 576.42 -10 001 8080 576.42 -10 001 8080 576.42 -10 Division Total: Department Total: 001 8112 -555 31 -20 001 8112- 555.42 -10 001 8112 -555 48 -10 001 8112 -555 48 -10 001 8112 555.31 -20 Division Total: 001 8130 518.31 -01 Date 8/29/2012 Invoice Amount 78.17 4.26 $924.29 42.88 103.64 16.52 22.34 173.44 1.21 1.21 1.37 1.21 1.21 1.95 258.32 99.54 130.61 49.07 18.09 29.25 64.94 16 16 91.83 4.27 45.01 25.45 10.28 15.88 10 60 15.73 122.61 54.68 1.08 $1,430.38 $3,524.18 85 38 33.47 63.20 63.20 7.38 $252.63 173 61 E -1O 'z Date 8/29/2012 Angeles Vendor CENTURYLINK -QWEST Description 08 -05 A/C 3604523877817B 08 -05 NC 3604525109623B 08 -05 A/C 3604525834211B 08 -05 NC 36045298828118 08 -05 A/C 3604529887652B 07 -05 NC 3604523712585B HARDWARE,AND ALLIED ITEMS HARDWARE,AND ALLIED ITEMS 07 -22 a/c 571136182 -00005 Custodial /Janitorial Svcs ELECTRICAL EQUIP SUPPLY 08 -05 NC 3604523877817B 08 -05 NC 3604525109623B 08 -05 A/C 3604525834211B 08 -05 A/C 3604529882811B 08 -05 NC 3604529887652B 07 -05 A/C 3604523712585B PSIC REPLACE BACK UP BATTERIES ORKIN EXTERMINATING COMPANY INC EXTERNAL LABOR SERVICES Facilities Maintenance Central Svcs Facilities Facilities Maintenance 08 -05 NC 3604523877817B 08 -05 A/C 3604525109623B 08 -05 A/C 3604525834211B 08 -05 A/C 3604529882811B 08 -05 NC 3604529887652B 07 -05 NC 3604523712585B OFFICE MACHINES ACCESS RADIO TELECOMMUNICATION Sports Programs Dan Estes Cell 08 -05 A/C 3604523877817B 08 -05 NC 3604525109623B 08 -05 A/C 3604525834211B 08 -05 NC 3604529882811 B 08 -05 NC 3604529887652B 07 -05 NC 3604523712585B OFFICE MACHINES ACCESS RADIO TELECOMMUNICATION Special Events 08 -05 NC 3604523877817B 08 -05 A/C 3604525109623B SWAIN'S GENERAL STORE INC VERIZON WIRELESS Facilities Maintenance CED /CONSOLIDATED ELEC DIST INC CENTURYLINK -QWEST CENTURYLINK -QWEST PACIFIC OFFICE EQUIPMENT INC WASHINGTON (DES/TBS), STATE OF Recreation Activities AT &T MOBILITY CENTURYLINK -QWEST PACIFIC OFFICE EQUIPMENT INC WASHINGTON DES/TBS), STATE OF Recreation Activities CENTURYLINK -QWEST City of Port City Council Expe From: 8/11/2012 Page 11 nditure Report To: 8/24/2012 Account Number 001 8130 -518 42 -10 001 8130- 518.42 -10 001 -8130- 518.42 -10 001- 8130- 518.42 -10 001 -8130- 518.42 -10 001 -8130- 518.42 -10 001 8130- 518.31 -01 001 8130- 518.31 -01 001 8130- 518.42 -10 Division Total: 001 8131- 518.31 -20 001 8131- 518.42 -10 001 -8131- 518.42 -10 001 8131- 518.42 -10 001 -8131- 518.42 -10 001 8131- 518.42 -10 001 8131- 518.42 -10 001 -8131- 518.48 -10 001 8131- 518.48 -10 Division Total: Department Total: 001 -8221- 574.42 -10 001 8221 574.42 -10 001 -8221- 574.42 -10 001 -8221- 574.42 -10 001 8221 574.42 -10 001 -8221- 574.42 -10 001 8221 574.45 -31 001 -8221- 574.42 -10 Division Total: 001 8222 574.42 -10 001 8222 574.42 -10 001 8222 574.42 -10 001 8222 574.42 -10 001 8222 574.42 -10 001 8222 574.42 -10 001 8222 574.42 -10 001 8222 574.45 -31 001 8222 574.42 -10 Division Total: 001 8224 -574 42 -10 001 8224 574.42 -10 Invoice Amount 0.12 0.12 0.14 0.12 0.12 0.19 23.57 73.15 19.09 $290.23 6.23 0.12 0.12 0.14 0.12 0.12 0.19 418.21 83.16 $508.41 $1,051.27 0.12 0.12 0.14 0.12 0.12 0.19 89.54 5.34 $95.69 10.46 0.12 0.12 0.14 0.12 0.12 0.19 615 06 5.77 $632.10 0.12 0.12 E -11 Vendor CENTURYLINK -QWEST COSTCO CREDIT CARD PMTS PACIFIC OFFICE EQUIPMENT INC US BANK CORPORATE PAYMENT SYSTEI Office Supplies Mozingo Scanner Mozingo VERIZON WIRELESS 07 -22 a/c 571136182 -00005 WASHINGTON (DES/TM), STATE OF RADIO TELECOMMUNICATION Recreation Activities Youth /Family Programs Recreation Activities PORT ANGELES CHAMBER OF COMM Lodging Excise Tax AMSAN ANGELES CONCRETE PRODUCTS ANGELES MILLWORK LUMBER CO BLAKE SAND GRAVEL CENTURYLINK -QWEST CLALLAM CNTY ROAD DEPT HOLCOMB COMPANY, D LAKESIDE INDUSTRIES INC Guy Wehr O'REILLY AUTO PARTS City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Description 08 -05 NC 3604525834211B 08 -05 NC 36045298828118 08 -05 A/C 3604529887652B 07 -05 NC 3604523712585B CAFETERIA KIT EQUIP COM OFFICE MACHINES ACCESS General Fund MISC PROFESSIONAL SERVICE Lodging Excise Tax Lodging Excise Tax Lodging Excise Tax Fund PAPER PLASTIC DISPOSABL BUILDER'S SUPPLIES BUILDER'S SUPPLIES BUILDER'S SUPPLIES LUMBER& RELATED PRODUCTS FASTENERS, FASTENING DEVS LUMBER& RELATED PRODUCTS LUMBER& RELATED PRODUCTS HAND TOOLS ,POW &NON POWER M ETALS, BARS, PLATES, RO DS 08 -05 A/C 3604523877817B 08 -05 A/C 3604525109623B 08 -05 NC 3604525834211B 08 -05 NC 3604529882811B 08 -05 NC 3604529887652B 07 -05 NC 3604523712585B PW CONSTRUCTION RELATED ROAD /HWY MAT NONASPHALTIC ROAD /HWY MATERIALS ASPHLT ROAD /HWY MATERIALS ASPHLT ROAD /HWY MATERIALS ASPHLT ROAD /HWY MATERIALS ASPHLT MEAL REIMBURSEMENT MEAL REIMBURSEMENTS LAWN MAINTENANCE EQUIP Page 12 Account Number 001 8224 574.42 -10 001 8224 574.42 -10 001 8224 574.42 -10 001 8224 574.42 -10 001 8224 574.31 -01 001 8224 -574 45 -31 001 8224 574.31 -01 001 8224 574.31 -01 001 8224 574.42 -10 001 8224 574.42 -10 Division Total: Department Total: Fund Total: 101- 1430 557.50 -83 Division Total: Department Total: Fund Total: 102- 7230 542.31 -01 102- 7230 542.31 -20 102 7230 542.31 -20 102 7230 542.31 -20 102 7230 542.31 -20 102- 7230 542.31 -20 102- 7230 542.31 -20 102- 7230 542.31 -20 102 -7230- 542.35 -01 102 7230 542.31 -20 102 -7230- 542.42 -10 102- 7230 542.42 -10 102 -7230- 542.42 -10 102- 7230 542.42 -10 102- 7230 542.42 -10 102- 7230 542.42 -10 102 7230 542.41 -50 102 7230 542.31 -20 102- 7230 542.31 -20 102 7230 542.31 -20 102- 7230 542.31 -20 102- 7230 542.31 -20 102- 7230 542.31 -01 102- 7230 542.31 -01 102 7230 542.31 -01 Date 8/29/2012 Invoice Amount 0.14 0.12 0.12 0.19 334.89 89.54 107.36 130.03 38.18 0.50 $701.31 $1,429.10 $91,395.27 10,121.50 $10,121.50 $10,121.50 $10,121.50 95.22 81.30 556.09 188.35 5.66 6 48 35.49 8.87 14.36 10.61 0.61 0.61 0.69 0.61 0.61 0.98 209.26 712.03 405.70 2,415.50 1,700.06 1,127.72 30.50 61.00 4.87 E -12 Vendor OLYMPIC LAUNDRY DRY CLEANERS PAINT STORE, THE PORT ANGELES POWER EQUIPMENT SHARP ELECTRONICS CORP SUNSET DO -IT BEST HARDWARE THURMAN SUPPLY TRAFFIC SAFETY SUPPLY CO UNITED RENTALS NORTHWEST INC US BANK CORPORATE PAYMENT SYSTEI Cooking Spray asphalt VERIZON WIRELESS WASHINGTON (DES/TBS), STATE OF Public Works- Street ADVANCED TRAVEL CAPTAIN T'S CASCADIA LAW GROUP CENTURYLINK -QWEST HOUGH BECK BAIRD, INC VERIZON WIRELESS ZENOVIC ASSOCIATES Economic Development CENTURYLINK -QWEST OLYMPIC STATIONERS INC Economic Development City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Harbor Mtg -Bloor AIA Conf -West SUPPLIES MISC PROFESSIONAL SERVICE 08 -05 NC 3604523877817B 08 -05 A/C 3604525109623B 08 -05 NC 3604525834211B 08 -05 NC 3604529882811B 08 -05 NC 3604529887652B 07 -05 NC 3604523712585B GRANT PREP RCO -ALEA GRANT CITY BLACKBERRY BILL ENGINEER DOC WTIP Economic Development Economic Development Economic Development 08 -05 NC 3604523877817B 08 -05 A/C 3604525109623B 08 -05 A/C 3604525834211 B 08 -05 NC 3604529882811 B 08 -05 NC 3604529887652B 07 -05 NC 3604523712585B OFFICE SUPPLIES, GENERAL Archaeologist Economic Development Cultural Resources Description Account Number RAGS,SHOP TOWELS,WIPING 102 7230 542.31 -25 PAINTS,COATINGS,WALLPAPER 102 7230 542.31 -25 LAWN MAINTENANCE EQUIP 102 7230 542.31 -01 PIPE FITTINGS 102- 7230 542.31 -20 RENTAULEASE EQUIPMENT 102 7230 542.45 -31 SPRAYING EQUIPMENT 102 7230 542.31 -01 FASTENERS, FASTENING DEVS 102 7230 542.31 -20 MARKERS, PLAQUES,SIGNS 102- 7230 542.31 -25 ROAD /HGWY HEAVY EQUIPMENT 102 7230 542.35 -01 102- 7230- 542.31 -20 102- 7230 542.42 -10 102- 7230 542.42 -10 102- 7230 542.42 -10 Division Total: Department Total: Fund Total: 103- 1511- 558.43 -10 103- 1511- 558.43 -10 103- 1511- 558.31 -01 103- 1511- 558.41 -50 103- 1511- 558.42 -10 103 -1511- 558.42 -10 103- 1511- 558.42 -10 103 1511- 558.42 -10 103- 1511- 558.42 -10 103- 1511- 558.42 -10 103- 1511- 558.41 -50 103- 1511- 558.42 -10 103 1511 -558 41 -50 Division Total: Department Total: Fund Total: 106- 1512- 558.42 -10 106- 1512- 558.42 -10 106- 1512- 558.42 -10 106- 1512- 558.42 -10 106- 1512- 558.42 -10 106- 1512- 558.42 -10 106- 1512- 558.31 -01 Division Total: Department Total: Fund Total: 07 -22 a/c 571136182 -00003 07 -28 a/c 271138138 -00004 RADIO TELECOMMUNICATION Street Public Works- Street Street Fund Page 13 Date 8/29/2012 Invoice Amount 11.38 41.54 64.99 12.94 49.06 11.70 6.38 3,168.88 639.56 51.48 116.55 71.18 5.91 $11,924.73 $11,924.73 $11,924.73 22.75 452.99 853.11 5,269.50 0.06 0.06 0.07 0.06 0.06 0.10 496.50 27.34 110.00 $7,232.60 $7,232.60 $7,232.60 0.12 0.12 0.14 0.12 0.12 0.19 22.72 $23.53 $23.53 $23.53 E -13 City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Vendor Description Account Number DEPARTMENT OF REVENUE -WIRES Excise Tax Return -July 107 -0000- 237.00 -00 Division Total: Department Total: BLUMENTHAL UNIFORMS EQUIP BADGES OTHER ID EQUIP. 107 5160 528.20 -80 CENTURYLINK 08 -06 a/c 406063845 107 5160 528.42 -11 08 -06 a/c 300539444 107- 5160 528.42 -11 08 -06 a/c 300509854 107 5160- 528.42 -11 CENTURYLINK -QWEST 08 -05 NC 3604523877817B 107 5160- 528.42 -10 08 -05 A/C 3604525109623B 107 5160 528.42 -10 08 -05 NC 3604525834211 B 107- 5160- 528.42 -10 08 -05 NC 36045298828116 107- 5160- 528.42 -10 08 -05 NC 3604529887652B 107 5160 528.42 -10 07 -05 NC 3604523712585B 107 5160 528.42 -10 08 -02 a/c 360Z020380301B 107- 5160- 528.42 -11 INSIGHT PUBLIC SECTOR ELECTRICAL EQUIP SUPPLY 107 5160 528.31 -60 ELECTRICAL EQUIP SUPPLY 107 5160 528.31 -60 US BANK CORPORATE PAYMENT SYSTEI Embroidered Patches -SR 107 5160 528.31 -01 Conf Reg/Trvl Exp -SR 107 5160 528.43 -11 VERIZON WIRELESS CITY BLACKBERRY BILL 107- 5160 528.42 -10 WASHINGTON (DES/TBS), STATE OF RADIO TELECOMMUNICATION 107 5160 528.42 -10 Pencom Pencom Division Total: Pencom Department Total: Pencom Fund Fund Total: PENINSULA COLLEGE MISC PROFESSIONAL SERVICE 150 1580 558.41 -50 Economic Development Elec Util Rural Econ Dev Division Total: Economic Development Department Total: Elec /Util Rural Econ Dev Fund Total: 2 GRADE, LLC Release Retainage 310 0000 223.40 -00 LINDBERG SMITH ARCHITECTS INC BUILDING MAINT &REPAIR SER Public Safety Projects Homeland Security Public Safety Projects JORDAN EXCAVATING CONSTRUCTION SERVICES,HEA CONSTRUCTION SERVICES,HEA CONSTRUCTION SERVICES,HEA Capital Projects -Pub Wks GF- Street Projects RYAN, SWANSON CLEVELAND, PLLC GATEWAY KREI CLAIM Capital Projects -Pub Wks ST -Multi -Modal Transp Ctr Capital Projects -Pub Wks Capital Improvement Page 14 Division Total: Department Total: 310- 5950 594.64 -10 Division Total: Department Total: 310- 7930 595.65 -10 310- 7930 595.65 -10 310- 7930 595.65 -10 Division Total: 310- 7965- 595.41 -50 Division Total: Department Total: Fund Total: Date 8/29/2012 Invoice Amount 2.11 $2.11 $2.11 36.75 160.22 81.80 99.61 3.28 3.28 3.71 3.28 3.28 5.26 1,085.54 224.21 896.86 22.81 941.60 166.23 51.24 $3,788.96 $3,788.96 $3,7911.07 2,743.89 $2,743.89 $2,743.89 $2,743.89 2,610.80 $2,610.80 $2,61 0.80 142.50 $142.50 $142.50 2,000.00 21,632.25 24,410.30 $48,042.55 512 00 $512.00 $48,554.55 $51,307.85 E -14 Vendor ALTERNATIVE TECHNOLOGIES, INC CED /CONSOLIDATED ELEC DIST INC DEPARTMENT OF REVENUE -WIRES GENERAL PACIFIC INC HUGHES UTILITIES LTD BENOIT, MARCELL BISHOP, HAL F BROWN, JUSTIN D BROWN, SHERMAN L COLWILL, RENEE COX, DEANA L CRAIG, PETER C CROUCH, REX A FREDERICK, JESSE R FURLONG, DEBORAH C GADBURY, MIRANDA HAGGITH, NANCY HANSEN JR, NORMAN T HART, RYANE E HILL, KIT HOUED, JEAN PAUL HUDSON, CATELYN N KINYON, VERNE COZMO LARRECHEA, MEGAN F LE BER, CHARLES JANICE LORENTZEN, PATRICIA M MANGIANTINI, DEAN MARCH, TREVOR L MCCANTS, HAILEE MILLER, DELBERT L MONFREY, CALLIE R NICPON JR, MICHAEL F NOEL, CASSANDRA A O'NEILL JR, JOHN M PIXEL PERFECT IMAGING REED, REBECCA D REYNOLDS, DAVID M RINCK, ANGELA M City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Description ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY Excise Tax Return -July ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY FINAL BILL REFUND FINAL BILL REFUND OVERPAYMENT -402 N ENNIS FINAL BILL REFUND FINAL BILL REFUND FINAL BILL REFUND FINAL BILL REFUND OVERPAYMENT -1010 OLYMPUS UTILITY DEPOSIT REFUND UTILITY DEPOSIT REFUND FINAL BILL REFUND FINAL BILL REFUND FINAL BILL REFUND FINAL BILL REFUND FINAL BILL REFUND FINAL BILL REFUND FINAL BILL REFUND FINAL BILL REFUND FINAL BILL REFUND OVERPAYMENT -1312 CAMPBELL FINAL BILL REFUND FINAL BILL REFUND OVERPAYMENT -809 JUMA CT UTILITY DEPOSIT REFUND FINAL BILL REFUND FINAL BILL REFUND OVERPAYMENT -309 RHODES RD FINAL BILL REFUND FINAL BILL REFUND FINAL BILL REFUND FINAL BILL REFUND OVERPAYMENT -310 E 8TH ST FINAL BILL REFUND FINAL BILL REFUND FINAL BILL REFUND Page 15 Account Number 401 0000 237.00 -00 401 0000 141.42 -00 401 0000 237.00 -00 401 0000 141.41 -00 401 0000 141.44 -00 401 0000 141.41 -00 401 0000 141.44 -00 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 -122 10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 Date 8/29/2012 Invoice Amount -47.04 536.58 60.30 1,754.18 6,280.70 304.06 13,354.88 192.84 44.20 15.34 75.76 50.56 83.42 150.02 0.02 125.00 125.00 52.43 24.34 165.82 109.08 112.75 9.75 112.07 26.07 96.64 82.24 129.99 109.46 62.09 125.00 37.25 103.74 132.47 62.03 10.38 95.91 162.73 143.54 15.93 78.60 33.44 E -15 Vendor SCHNEIDER, STEPHANIE L SIEGEL, MONICA E SMITH, KATIE M SMITH, TIMOTHY SCOTT TWITCHELL, TRISTIAN E WAKELIN, JOHANNA W WEBB, LAUREN N WORTHEY, SARAH L WRIGHT, RICHARD S DEBBIE US BANK CORPORATE PAYMENT SYSTEIMeter pulling tool -SH WESCO DISTRIBUTION INC CENTURYLINK -QWEST TRIAXIS ENGINEERING INC VERIZON WIRELESS WASHINGTON (DES/TBS), STATE OF Public Works- Electric ADVANCED TRAVEL CENTURYLINK -QWEST EES CONSULTING INC MARSH MUNDORF PRATT SULLIVAN BRIAN JOANNE PETTYJOHN BURTON B PIERCE CHARLOTTE METZLER CHRISTOPHER SUZANNE MCMAHON DENIS SIBYLLE SCHRIENER DWIGHT WAKNITZ ROB EPSTEIN& ELIZABETH WHARTON STEVE ELLEN PHILLIPS SERENITY HOUSE SOUND PUBLISHING INC City of Port Angeles City Council Expenditure Report Description FINAL BILL REFUND FINAL BILL REFUND FINAL BILL REFUND FINAL BILL REFUND FINAL BILL REFUND FINAL BILL REFUND FINAL BILL REFUND FINAL BILL REFUND FINAL BILL REFUND From: 8/11/2012 To: 8/24/2012 FASTENERS, FASTENING DEVS 08 -05 NC 3604523877817B 08 -05 NC 3604525109623B 08 -05 A/C 36045258342118 08 -05 A/C 3604529882811 B 08 -05 A/C 3604529887652B 07 -05 A/C 3604523712585B ENGINGEERING SERVICES 07 -22 a/c 571136182 -00001 RADIO TELECOMMUNICATION Engineering- Electric Energy NW Mtg- Dunbar 08 -05 NC 3604523877817B 08 -05 NC 3604525109623B 08 -05 A/C 3604525834211B 08 -05 NC 3604529882811 B 08 -05 A/C 3604529887652B 07 -05 A/C 3604523712585B MISC PROFESSIONAL SERVICE CONSULTING SERVICES RENEWABLE ENERGY INCENTIV RENEWABLE ENERGY INCENTIV RENEWABLE ENERGY INCENTIV RENEWABLE ENERGY INCENTIV RENEWABLE ENERGY INCENTIV RENEWABLE ENERGY INCENTIV RENEWABLE ENERGY INCENTIV RENEWABLE ENERGY INCENTIV RENEWABLE ENERGY INCENTIV PUBLIC HEARING NOTICE Page 16 Account Number 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 122.10 -99 401 0000 -237 00 -00 401 0000 141.41 -00 Division Total: Department Total: 401 7111- 533.42 -10 401 7111- 533.42 -10 401 7111- 533.42 -10 401 7111 -533 42 -10 401 7111- 533.42 -10 401 7111- 533.42 -10 401 7111 533.41 -50 401 7111- 533.42 -10 401 7111- 533.42 -10 Division Total: 401 7120- 533.43 -10 401 7120- 533.42 -10 401 7120- 533.42 -10 401 7120- 533.42 -10 401 7120- 533.42 -10 401 7120- 533.42 -10 401 7120- 533.42 -10 401 7120 533.49 -01 401 7120- 533.49 -01 401 7120- 533.49 -86 401 7120- 533.49 -86 401 7120 533.49 -86 401 7120- 533.49 -86 401 7120- 533.49 -86 401 7120- 533.49 -86 401 7120- 533.49 -86 401 7120- 533.49 -86 401 7120 -533 49 -86 401 7120- 533.44 -10 Date 8/29/2012 Invoice Amount 63.42 345.29 7.66 131.83 68 42 101 78 127.57 84.69 36.47 -17.30 570.18 $26,7191.58 $26,719.58 0.36 0 36 0.41 0.36 0.36 0.59 2,080.00 61.17 0.87 $2,144.48 408.96 0.36 0.36 0.41 0.36 0.36 0.59 263.05 910.74 806.70 534.06 976.95 930.96 228.90 1,480.68 250.02 427.68 3,484.62 23.70 E -16 Vendor Description US BANK CORPORATE PAYMENT SYSTEIAirfare -Larry Dunbar Conf Reg- Dunbar WASHINGTON (DES/TBS), STATE OF RADIO TELECOMMUNICATION Public Works Electric Power Systems ADVANCED TRAVEL Superintendent Mtg -Klarr AIRPORT GARDEN CENTER ELECTRICAL EQUIP SUPPLY ALTERNATIVE TECHNOLOGIES, INC ANGELES MILLWORK LUMBER CO BLAKE SAND GRAVEL CANON USA, INC CAPTAIN TS CED /CONSOLIDATED ELEC DIST INC CENTURYLINK -QWEST COLUMBIA RURAL ELECTRIC ASSN, INC DEPARTMENT OF REVENUE -WIRES DIRECTV FERRELLGAS INC FIRE CHIEF EQUIPMENT CO, INC MATCO TOOLS Bruce Rowley Greg McCabe Richard Hixson NORTHWEST PUBLIC POWER ASSN OLYMPIC LAUNDRY DRY CLEANERS City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY RENTAL OR LEASE SERVICES FIRE PROTECTION EQUIP /SUP ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY 08 -05 NC 3604523877817B 08 -05 A/C 3604525109623B 08 -05 NC 3604525834211B 08 -05 NC 3604529882811B 08 -05 NC 3604529887652B 08 -02 a/c 3604178095336B 08 -02 a/c 3604171942413B 08 -02 a/c 206Z020411942B 07 -05 A/C 3604523712585B HUMAN SERVICES Excise Tax Return -July DIRECTV FUEL,OIL,GREASE, LUBES FIRE PROTECTION EQUIP /SUP ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY MEAL REIMBURSEMENTS MEAL REIMBURSEMENTS MEAL REIMBURSEMENTS HUMAN SERVICES LAUNDRY /DRY CLEANING SERV LAUNDRY /DRY CLEANING SERV LAUNDRY /DRY CLEANING SERV LAUNDRY /DRY CLEANING SERV Page 17 Account Number 401 7120- 533.43 -10 401 7120- 533.43 -10 401 7120- 533.42 -10 Division Total: 401 7180- 533.43 -10 401 7180 533.34 -02 401 7180- 533.34 -02 401 7180- 533.34 -02 401 7180- 533.34 -02 401 7180- 533.45 -31 401 7180- 533.31 -01 401 7180- 533.34 -02 401 7180- 533.34 -02 401 7180- 533.34 -02 401 7180- 533.34 -02 401 7180- 533.34 -02 401 7180- 533.35 -01 401 7180- 533.35 -01 401 7180- 533.42 -10 401 7180- 533.42 -10 401 7180- 533.42 -10 401 7180- 533.42 -10 401 7180- 533.42 -10 401 7180- 533.42 -10 401 7180- 533.42 -10 401 7180- 533.42 -10 401 7180- 533.42 -10 401 7180- 533.43 -10 401 7180 533.49 -50 401 7180- 533.34 -02 401 7180- 533.34 -02 401 7180 533.31 -01 401 7180 533.31 -01 401 7180- 533.34 -02 401 7180 533.31 -01 401 7180 533.31 -01 401 7180 533.31 -01 401 7180- 533.43 -10 401 7180- 533.41 -50 401 7180 -533 41 -50 401 7180 533.41 -50 401 7180 533.41 -50 Date 8/29/2012 Invoice Amount 476.70 575.00 22.50 $11,803.66 134.50 54.19 607.04 4.87 28.41 176.61 639.82 35.66 39.44 20.73 104.20 121.57 7.02 406.50 2.92 2.92 3.30 2.92 2.92 45.68 42.42 96.69 4.68 68.50 52,146.50 52.99 13.01 298.11 32.35 16.18 30.50 30.50 30.50 545.00 74.76 74.76 74.76 74.76 E -17 Vendor OLYMPIC LAUNDRY DRY CLEANERS PACIFIC OFFICE EQUIPMENT INC PUD #1 OF CLALLAM COUNTY QUILL CORPORATION ROHLINGER ENTERPRISES INC SECURITY SERVICE NW, INC SUNSET DO -IT BEST HARDWARE SWAINS GENERAL STORE INC THURMAN SUPPLY City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Description LAUNDRY /DRY CLEANING SERV RENTAL OR LEASE SERVICES ELECTRICAL EQUIP SUPPLY MISC PROFESSIONAL SERVICE MISC PROFESSIONAL SERVICE OFFICE SUPPLIES, GENERAL EQUIP MAINT REPAIR SERV EQUIP MAINT REPAIR SERV EQUIP MAINT REPAIR SERV EQUIP MAINT REPAIR SERV COMMUNICATIONS /MEDIA SERV ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY FUEL,OIL,GREASE, LUBES ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY Account Number 401 7180 533.41 -50 401 7180- 533.45 -31 401 7180 533.34 -02 401 7180 533.41 -50 401 7180 533.41 -50 401 7180 533.31 -01 401 7180- 533.48 -10 401 -7180- 533.48 -10 401 7180- 533.48 -10 401 7180- 533.48 -10 401 7180- 533.48 -10 401 7180 533.34 -02 401 7180 533.34 -02 401 7180- 533.34 -02 401 7180- 533.34 -02 401 7180 -533 34 -02 401 7180 533.34 -02 401 7180 533.34 -02 401 7180- 533.35 -01 401 7180 533.35 -01 401 7180- 533.34 -02 401 7180 533.34 -02 401 7180- 533.34 -02 401 7180- 533.34 -02 401 7180 533.34 -02 401 7180- 533.34 -02 401 7180- 533.34 -02 401 7180- 533.34 -02 UNITED RENTALS NORTHWEST INC ROAD /HGWY HEAVY EQUIPMENT 401- 7180 533.35 -01 US BANK CORPORATE PAYMENT SYSTEI Bottled Water Meter pulling tool -SH FedEx Chgs -Gates IAEI Dues Peppard AWWA Dues Brackett UTILITIES UNDERGROUND LOC CTR MISCELLANEOUS SERVICES VERIZON WIRELESS 07 -22 a/c 571136182 -00002 07 -28 a/c 271138138 -00003 WAGNER -SMITH EQUIPMENT CO ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY WASHINGTON (DES/TBS), STATE OF RADIO TELECOMMUNICATION WESCO DISTRIBUTION INC ELECTRICAL EQUIP SUPPLY Page 18 401 7180 533.31 -01 401 7180- 533.35 -01 401 7180- 533.42 -10 401 7180- 533.49 -01 401 7180 533.49 -01 401 7180- 533.49 -90 401 7180 -533 42 -10 401 7180- 533.42 -10 401 7180- 533.35 -01 401 7180- 533.35 -01 401 7180- 533.35 -01 401 7180- 533.42 -10 401 7180 533.31 -01 Date 8/29/2012 Invoice Amount 74.76 32.21 537.69 66 71 213.90 123.30 370.90 94.31 292.68 318.98 650.00 66.69 17.04 7.79 26.33 22.43 11.93 31.20 107.31 60.44 50.35 4.36 18.76 5.39 21.26 2.27 13.03 42.36 1,279.12 68 94 223.22 55.33 102.00 81.00 25.76 191.91 68.73 326.50 442.49 459.30 12.21 244.55 E -18 Vendor ZEE MEDICAL SERVICE CO Public Works- Electric DEPARTMENT OF REVENUE -WIRES FERGUSON ENTERPRISES INC ADVANCED TRAVEL AMERICAN WATER WORKS ASSN AMSAN ANDERSON SONS GRAVEL ANGELES MILLWORK LUMBER CO BLAKE SAND GRAVEL CENTURYLINK -QWEST DEPARTMENT OF REVENUE -WIRES DRY CREEK WATER ASSN, INC FASTENAL INDUSTRIAL FEDERAL EXPRESS CORP FINE LINE INDUSTRIAL, INC LINCOLN INDUSTRIAL CORP OFFICE DEPOT OLYMPIC REGION CLEAN AIR AGCY PENINSULA LUBRICANTS PORS ATTY AT LAW, THOMAS M SEARS COMMERCIAL ONE SHARP ELECTRONICS CORP SNAP -ON TOOLS CHUGGER DEANE SUNSET DO -IT BEST HARDWARE City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Description Account Number FIRST AID SAFETY EQUIP. 401 7180 533.31 -01 Electric Operations Division Total: Public Works- Electric Department Total: Electric Utility Fund Excise Tax Return -July PIPE FITTINGS Water Works Exam -JG Water Works Exam -JG Water Quality Class -JH /JG MEMBERSHIP RENEWAL-CUTLER 402-7380-534.49-01 PAPER PLASTIC DISPOSABL 402 7380 534.31 -01 ROAD /HWY MAT NONASPHALTIC 402 7380 534.31 -20 LUMBER& RELATED PRODUCTS 402 7380 534.31 -20 AUTO SHOP EQUIPMENT SUP 402 7380 534.31 -20 SEED,SOD,SOIL &INOCULANT 402 7380 534.31 -20 08 -05 NC 3604523877817B 402- 7380 534.42 -10 08 -05 NC 3604525109623B 402 7380 534.42 -10 08 -05 A/C 3604525834211B 402 7380 -534 42 -10 08 -05 NC 3604529882811B 402 7380 534.42 -10 08 -05 NC 3604529887652B 402 7380 534.42 -10 08 -05 a/c 3604525230978B 402- 7380 534.42 -10 08 -05 a/c 36045245874798 402 7380 534.42 -10 07 -05 A/C 3604523712585B 402 7380 534.42 -10 Excise Tax Return -July 402 7380 534.49 -50 SPECIAL SERVICES AGREEMEN 402 7380 534.33 -10 SPECIAL SERVICES AGREEMEN 402 7380 534.33 -10 HARDWARE,AND ALLIED ITEMS 402 7380 534.31 -01 Shipping Chgs 402 7380 534.42 -10 PLUMBING EQUIP FIXT,SUPP 402 7380 534.31 -20 METALS,BARS,PLATES,RODS 402 7380 534.31 -20 SUPPLIES 402 7380 534.31 -01 ENVIRONMENTAL &ECOLOGICAL 402 7380 534.49 -90 ENVIRONMENTAL &ECOLOGICAL 402 7380 534.49 -90 ENVIRONMENTAL &ECOLOGICAL 402 7380 534.49 -90 AUTO TRUCK MAINT. ITEMS 402 7380 534.31 -20 PUD WHOLESALE WATER 402 7380 -534 41 -50 DIGITAL CAMERA 402 7380 534.35 -01 RENTAL/LEASE EQUIPMENT 402 7380 534.45 -31 HAND TOOLS ,POW &NON POWER402- 7380 534.35 -01 PLUMBING EQUIP FIXT,SUPP 402- 7380 534.31 -01 Page 19 Fund Total: 402 0000 237.00 -00 402 0000 141.40 -00 Division Total: Department Total: 402 7380 534.43 -10 402 7380 534.43 -10 402 7380 534.43 -10 Date 8/29/2012 Invoice Amount 76.23 $63,089.86 $77,038.00 $103,757.58 10.08 4,497.24 $4,507.32 $4,507.32 788.71 63.30 71.00 196.00 95.22 447.15 13.44 29.26 77.56 1.10 1.10 1.24 1.10 1.10 134.61 99.76 1.76 20,315.20 890.71 748.76 110.57 71.51 4,120.00 92.57 61.59 240.00 600.00 600.00 200.51 152 50 107.31 49.06 116.42 57.71 E -19 Vendor SUNSET DO -IT BEST HARDWARE SWAIN'S GENERAL STORE INC THURMAN SUPPLY TWISS ANALYTICAL LABORATORIES UTILITIES UNDERGROUND LOC CTR VERIZON WIRELESS WASHINGTON (DES/TBS); STATE OF Public Works -Water DEPARTMENT OF REVENUE -WIRES ADS, LLC ANGELES COMMUNICATIONS INC BLAKE SAND GRAVEL BROWN AND CALDWELL CED /CONSOLIDATED ELEC DIST INC CENTURYLINK -QWEST DEPARTMENT OF REVENUE -WIRES FEDERAL EXPRESS CORP FOWLER COMPANY, H D City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Description PIPE FITTINGS PIPE FITTINGS AUTO SHOP EQUIPMENT SUP HARDWARE,AND ALLIED ITEMS FASTENERS, FASTENING DEVS BOTTLED WATER BOTTLED WATER/TOOL TAPE(NOT DP,SOUND,VIDEO) PIPE AND TUBING ELECTRICAL EQUIP SUPPLY PIPE FITTINGS TESTING &CALIBRATION SERVI TESTING &CALIBRATION SERVI TESTING &CALIBRATION SERVI TESTING &CALIBRATION SERVI MISCELLANEOUS SERVICES 07 -28 a/c 271138138 -00005 RADIO TELECOMMUNICATION Water Public Works -Water Water Fund Excise Tax Retum -July CONSULTING SERVICES CONSULTING SERVICES ELECTRICAL EQUIP SUPPLY CLOTHING APPAREL CONSULTING SERVICES CONSULTING SERVICES ELECTRICAL EQUIP SUPPLY 08 -05 A/C 3604523877817B 08 -05 A/C 3604525109623B 08 -05 NC 3604525834211B 08 -05 NC 3604529882811B 08 -05 A/C 3604529887652B 08 -02 a/c 3604170190080B 08 -02 a/c 3604170591196B 07 -05 NC 3604523712585B Excise Tax Return -July Shipping Chgs PIPE FITTINGS Page 20 Account Number 402 7380 534.31 -20 402 7380 534.31 -20 402 7380 534.31 -20 402 7380 534.31 -20 402 7380 534.35 -01 402 7380 534.31 -01 402 7380 534.31 -20 402 7380 534.31 -01 402 7380 534.31 -20 402 7380 534.31 -20 402 7380 534.31 -20 402 7380 534.41 -50 402 7380 534.41 -50 402 7380 534.41 -50 402 7380 534.41 -50 402 7380 534.49 -90 402 7380 534.42 -10 402 7380 -534 42 -10 Division Total: Department Total: Fund Total: 403 0000 237.00 -00 Division Total: Department Total: 403 7480 535.41 -50 403 7480 -535 41 -50 403 7480 535.48 -10 403 7480 535.31 -01 403 7480 535.41 -50 403 7480 535.48 -10 403 7480 535.31 -20 403 7480 535.42 -10 403 7480 535.42 -10 403 7480 -535 42 -10 403 7480 535.42 -10 403 7480 535.42 -10 403 7480 535.42 -10 403 7480 535.42 -10 403 7480 -535 42 -10 403 7480 535.49 -50 403 7480 535.42 -10 403 7480 535.31 -20 Date 8/29/2012 Invoice Amount 22.11 19.32 28.08 221.82 131.85 29.22 41.02 24.28 56.49 129.36 19.26 173.00 22.50 236.00 215.00 25.73 120.63 9.52 $32,083.02 $32,083.02 $36,590.34 156.32 $156.32 $156.32 4,686.64 4,686.67 854.29 60.76 10,426.24 5,817.32 91.34 0.97 0.97 1.10 0.97 0.97 42.42 42 42 1.56 13,624.53 52.76 336.1)8 E -2() Vendor JCI -JONES CHEMICALS INC NAPA AUTO PARTS OLYMPIC REGION CLEAN AIR AGCY OLYMPIC STATIONERS INC OVIVO USA, LLC FKA EIMCO PACIFIC CONCRETE SERVICES, LLC PACIFIC OFFICE EQUIPMEN r INC PETTIT OIL COMPANY PUD #1 OF CLALLAM COUNTY SUNSET DO -IT BEST HARDWARE SWAIN'S GENERAL STORE INC TELEDYNE ISCO, INC THURMAN SUPPLY UTILITIES UNDERGROUND LOC CTR VERIZON WIRELESS WA STATE DEPARTMENT OF ECOLOGY WASHINGTON (DES/TBS), STATE OF Public Works- WW /Stormw AMSAN CENTURYLINK -QWEST DEPARTMENT OF REVENUE -WIRES City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Description Account Number PRODUCTION &MANUFACTURING 403 7480 535.31 -05 403 7480 535.31 -01 403 7480 535.31 -20 403 7480 535.35 -01 403 7480 535.49 -90 403 7480 535.31 -01 403 7480 535.31 -01 403 7480 535.31 -20 403 7480 535.48 -10 403 7480 535.45 -31 403 7480 535.32 -11 403 7480 535.47 -10 403 7480 535.31 -01 403 7480 535.31 -20 HAND TOOLS ,POW &NON POWER403- 7480 535.35 -01 403 7480 535.31 -01 403 7480 535.31 -20 403 7480 535.31 -20 403 7480 535.31 -20 WATER SEWAGE TREATMENT EQ403- 7480 535.31 -20 WATER SEWAGE TREATMENT EQ403- 7480 535.35 -01 403 7480 535.42 -10 403 7480 535.31 -01 403 7480 535.31 -01 403 7480 535.31 -20 403 7480 535.31 -20 403 7480 535.49 -90 403 7480 -535 42 -10 403 7480 535.49 -90 403 7480 535.42 -10 Division Total: Department Total: Fund Total: 404 7580 537.31 -01 404 7580 537.42 -10 404 7580 537.42 -10 404 7580 537.42 -10 404 7580 -537 42 -10 404 7580 537.42 -10 404 7580 537.42 -10 404 7580 537.42 -10 404 7580 537.49 -50 SUPPLIES HARDWARE,AND ALLIED ITEMS RENTAL /LEASE EQUIPMENT ENVIRONMENTAL &ECOLOGICAL SUPPLIES SUPPLIES SUPPLIES MISCELLANEOUS SERVICES OFFICE MACHINES ACCESS FUEL,OIL,GREASE, LUBES N Masters Rd HARDWARE,AND ALLIED ITEMS ELECTRICAL EQUIP SUPPLY SUPPLIES HARDWARE,AND ALLIED ITEMS HARDWARE,AND ALLIED ITEMS HARDWARE,AND ALLIED ITEMS SHIPPING AND HANDLING HARDWARE,AND ALLIED ITEMS PAINTS,COATINGS,WALLPAPER PIPE FITTINGS PIPE FITTINGS ENVIRONMENTAL &ECOLOGICAL 07 -28 a/c 271138138-00006 ENVIRONMENTAL &ECOLOGICAL RADIO TELECOMMUNICATION Wastewater Public Works -WW /Stormwtr Wastewater Fund PAPER PLASTIC DISPOSABL 08 -05 A/C 3604523877817B 08 -05 A/C 3604525109623B 08 -05 A/C 3604525834211B 08 -05 NC 3604529882811B 08 -05 A/C 3604529887652B 07 -05 A/C 3604523712585B 08 -05 a/c 3604523712585B Excise Tax Return -July Page 21 Date 8/29/2012 Invoice Amount 6,335.52 31.52 4.70 777.90 240.00 52.31 86.35 234.99 12,247.14 82.58 211.18 234.64 11.64 61.93 26.61 25.73 10.71 45.26 36.57 216.80 639.55 17.89 30.75 30.21 4.68 20.23 25.73 59.24 6,662.52 16 05 $69,208.94 $69,208.94 $69,365.26 95.22 0.49 0.49 0.55 0.49 0.49 0.78 80.43 12,627.40 E 21 Vendor KARON'S FRAME CENTER PUGET SAFETY EQUIPMENT INC WASHINGTON (DES/TBS), STATE OF WE PROMOTE YOU Public Works -Solid Waste DEPARTMENT OF REVENUE -WIRES BAILEY SIGNS GRAPHICS BAXTER AUTO PARTS #15 BIOCYCLE CENTURYLINK -QWEST DEPARTMENT OF REVENUE -WIRES FEDERAL EXPRESS CORP INSIGHT PUBLIC SECTOR MIDWEST LABORATORIES INC APRIL AMUNDSON SONJA COVENTON OLYMPIC REGION CLEAN AIR AGCY SHARP ELECTRONICS CORP SWAIN'S GENERAL STORE INC US BANK CORPORATE PAYMENT SYSTEIFerry Tickets WAK -IN MAN, INC WASHINGTON DES/TBS), STATE OF Public Works -Solid Waste OLYMPIC PRINTERS INC Public Works -Solid Waste CENTURYLINK -QWEST City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Description ART EQUIPMENT SUPPLIES FIRST AID SAFETY EQUIP. RADIO TELECOMMUNICATION EDUCATIONAL SERVICES Solid Waste Collections Public Works -Solid Waste Solid Waste Collections 'Excise Tax Return -July Excise Tax Return -July COMMUNICATIONS /MEDIA SERV CONCRETE METAL CULVERTS 2YR SUBSCRIPTION RENEWAL 08 -05 A/C 3604523877817B 08 -05 A/C 3604525109623B 08 -05 NC 36045258342118 08 -05 A/C 3604529882811 B 08 -05 NC 3604529887652B 08 -05 a/c 3604522245145B 08 -05 a/c 3604528100532B 07 -05 NC 3604523712585B Excise Tax Return -July Shipping Chgs Page 22 Account Number 404 7580 537.44 -10 404 7580 537.31 -01 404 7580 537.42 -10 404 7580 537.44 -10 Division Total: Department Total: Fund Total: 405 0000 237.00 -00 405 0000 237.10 -00 Division Total: Department Total: 405 7538 537.44 -10 405 7538 537.35 -01 405 7538 537.49 -01 405 7538 537.42 -10 405 7538 537.42 -10 405 7538 537.42 -10 405 7538 537.42 -10 405 7538 537.42 -10 405 7538 537.42 -10 405 7538 537.42 -10 405 7538 537.42 -10 405 7538 537.49 -50 405 7538 537.42 -10 COMPUTER HARDWARE &PERIPHI405 7538 537.31 -01 TESTI NG&CALIBRATION SERV! 405 7538 537.41 -50 Mileage Reimbursement 405 7538 537.43 -10 Mileage Reimbursement 405 7538 537.43 -10 ENVIRONMENTAL &ECOLOGICAL 405 7538 537.41 -51 ENVIRONMENTAL &ECOLOGICAL 405 7538 537.49 -01 RENTAULEASE EQUIPMENT 405 7538 537.45 -31 SUPPLIES 405 7538 537.35 -01 405 7538 537.43 -10 ENVIRONMENTAL &ECOLOGICAL 405 7538 537.48 -10 RADIO TELECOMMUNICATION 405 7538 537.42 -10 SW Transfer Station Division Total: EDUCATIONAL SERVICES 405- 7585 537.44 -10 Solid Waste Landfill Division Total: Public Works -Solid Waste Department Total: Solid Waste LF/Trf Stn Fund Total: 08 -05 A/C 3604523877817B 406 7412 538.42 -10 08 -05 NC 3604525109623B 406 7412 -538 42 -10 Date 8/29/2012 Invoice Amount 93.01 53 06 4.33 386.92 $13,343.66 $13,343.66 $13,343.66 4 45 127.01 $131.46 $1311.46 569.10 11.92 95.00 0.48 0.48 0.55 0.48 0.48 42.50 42.39 0.78 23,255.34 51.16 32.49 215.00 16.65 123.76 600.00 240.00 49.06 33.69 6.20 900.26 3.82 $26,291.59 622.54 $622.54 $26,914.13 $27,045.59 0.24 0.24 E 22 Vendor CENTURYLINK -QWEST CLALLAM CNTY ROAD DEPT TESTING &CALIBRATION SERVI HERRERA ENVIRONMENTAL CONSULTAM ENVIRONMENTAL &ECOLOGICAL SUNSET DO -IT BEST HARDWARE SWAIN'S GENERAL STORE INC UNITED RENTALS NORTHWEST INC UTILITIES UNDERGROUND LOC CTR VERIZON WIRELESS Public Works- WW /Stormw DEPARTMENT OF REVENUE -WIRES PROGRESSIVE MEDICAL INTERNATIONAI SALE SURPLUS /OBSOLETE CENTURYLINK -QWEST GE HEALTHCARE SERVICES MOROZ, JAMES OLYMPIC MEDICAL CENTER OLYMPIC OXYGEN PORT ANGELES FIRE DEPARTMENT SYSTEMS DESIGN WEST, LLC VERIZON WIRELESS Fire Department AIR FLO HEATING COMPANY INC CENTURYLINK -QWEST City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Description Account Number 08 -05 NC 3604525834211B 406 7412- 538.42 -10 08 -05 NC 3604529882811B 406 7412- 538.42 -10 08 -05 A/C 3604529887652B 406 7412 538.42 -10 07 -05 A/C 3604523712585B 406 7412 538.42 -10 406 7412- 538.41 -50 406 7412- 538.41 -50 PAINTING EQUIPMENT ACC 406 7412 538.35 -01 HAND TOOLS ,POW &NON POWER406- 7412 538.35 -01 ROAD /HGWY HEAVY EQUIPMENT 406 7412 538.35 -01 MISCELLANEOUS SERVICES 07 -22 a/c 571136182 -00001 Stormwater Public Works -WW /Stormwtr Stormwater Fund Excise Tax Return -July 08 -05 NC 3604523877817B 08 -05 NC 3604525109623B 08 -05 NC 3604525834211B 08 -05 A/C 3604529882811B 08 -05 NC 3604529887652B 07 -05 A/C 3604523712585B ENGINGEERING SERVICES EDUCATIONAL SERVICES EDUCATIONAL SERVICES SALE SURPLUS /OBSOLETE STEAM HOT WATER BOILERS SUPPLIES PROGRESSIVE MEDICAL INTERNATIONAI SALE SURPLUS /OBSOLETE FINANCIAL SERVICES 07 -15 a/c 264395724 -00001 Medic I Fire Department Medic l Utility CITY REBATE CITY REBATE 08 -05 NC 3604523877817B 08 -05 NC 3604525109623B 08 -05 NC 3604525834211B 08 -05 A/C 3604529882811 B Page 23 406 7412- 538.49 -90 406 7412 -538 42 -10 Division Total: Department Total: Fund Total: 409 0000 237.00 -00 409 0000 237.00 -00 Division Total: Department Total: 409 6025 526.42 -10 409 6025 526.42 -10 409 6025 526.42 -10 409 6025 526.42 -10 409 6025 526.42 -10 409 6025 526.42 -10 409 6025 526.41 -50 409 6025 526.31 -08 409 6025 526.31 -08 409 6025 526.31 -13 409 6025 526.31 -13 409 -6025- 526.31 -01 409 6025 526.31 -02 409 6025 526.41 -50 409 6025 -526 42 -10 Division Total: Department Total: Fund Total: 421 -7121- 533.49 -86 421 7121- 533.49 -86 421 7121- 533.42 -10 421 7121- 533.42 -10 421 7121- 533.42 -10 421 7121- 533.42 -10 Date* 8/29/2012 Invoice Amount 0.27 0.24 0.24 0.39 776.83 4,776.24 30.63 32.49 639.56 25.73 19.28 $6,302.38 $6,302.38 $6,302.38 332.47 -47.27 $285.20 $285.20 1.46 1.46 1.65 1.46 1.46 2.34 78.94 200.00 200.00 260.85 30.79 1.51 609.94 2,587.50 87.33 $4,066.69 $4,066.69 $4,351.89 1,900.00 1,500.00 0.24 0.24 0.27 0.24 E -23 Vendor CENTURYLINK -QWEST COZI HOMES CONSTRUCTION, INC GLASS SERVICES CO INC LAUREL BLACK DESIGN MATHEWS GLASS CO INC AMBER KIRKMAN CURTIS HORNE DELTA SHORE JACK LYON JOHN QUALLS LLOYD RAMSDEN PATRICK DEJA STEVE BLAKEMAN THOMAS MCCULLOCH RADIO PACIFIC INC (KONP) THOMAS BUILDING CENTER WASHINGTON (DES/TBS), STATE OF Public Works- Electric CTS NORTHWEST, INC CTS NORTHWEST, INC CARYL CORRELL City of Port Angeles City Council Expenditure Report Release Retalnage Release Retalnage Release Retainage Release Retalnage Release Retainage From: 8/11/2012 To: 8/24/2012 Description 08 -05 A/C 3604529887652B 07 -05 NC 3604523712585B CITY REBATE CITY REBATE CITY REBATE CITY REBATE CITY REBATE CITY REBATE CITY REBATE CITY REBATE CONSULTING SERVICES CONSULTING SERVICES CITY REBATE CITY REBATE CITY REBATE CITY REBATE CITY REBATE CITY REBATE CITY REBATE CITY REBATE CITY REBATE CITY REBATE CITY REBATE COMMUNICATIONS /MEDIA SERV CITY REBATE RADIO TELECOMMUNICATION Conservation Public Works Electric Conservation Release Retalnage Release Retainage Release Retainage Release Retainage Release Retainage REIMBURSEMENT FOR CARYL C Page 24 Account Number 421 7121- 533.42 -10 421 7121- 533.42 -10 421 7121 533.49 -86 421 7121- 533.49 -86 421 7121 533.49 -86 421 7121 533.49 -86 421 7121 533.49 -86 421 7121- 533.49 -86 421 7121 533.49 -86 421 7121 533.49 -86 421 7121 533.41 -50 421 7121 533.41 -50 421 7121 533.49 -86 421 7121 533.49 -86 421 7121 533.49 -86 421 7121- 533.49 -86 421 7121- 533.49 -86 421 7121 533.49 -86 421 7121 533.49 -86 421 7121 -533 49 -86 421 7121- 533.49 -86 421 7121- 533.49 -86 421 7121- 533.49 -86 421 7121- 533.44 -10 421 7121 -533 49 -86 421 7121- 533.42 -10 Division Total: Department Total: Fund Total: 451 0000 223.40 -00 451 0000 223.40 -00 451 0000 223.40 -00 451 0000 223.40 -00 451 0000 223.40 -00 Division Total: Department Total: 451 7188- 594.65 -10 451 7188- 594.65 -10 451 7188 594.65 -10 451 7188- 594.65 -10 451 7188- 594.65 -10 451 7188- 594.65 -10 Date 8/29/2012 Invoice Amount 0 24 0.39 3,554 60 4,163.46 2,358.00 205.02 3,018.94 1,057.98 76.98 595.98 1,000.00 485.24 1,273.40 1,519.98 50.00 115.00 100.00 25.00 115.00 65.00 100.00 50.00 15.00 550.00 246.00 35.49 $24,177.69 $24,177.69 $24,177.69 43,630.45 43,630.45 43,630.45 43,630.45 43,630.45 $43,630.45 $43,6301.45 11,659.19 11,659.19 11,659.19 11,659 19 11,659.19 750.00 E 24 Vendor MUELLER CO TRIAXIS ENGINEERING INC Public Works- Electric FASTENAL INDUSTRIAL FERGUSON ENTERPRISES INC Public Works -Water EXPRESS PERSONNEL SERVICES MUELLER CO Public Works -Water FERGUSON ENTERPRISES INC Public Works -WW /Stormw BROWN AND CALDWELL FARALLON CONSULTING, LLC MUELLER CO SARGENT ENGINEERING, INC Public Works -WW /Stormw FEDERAL EXPRESS CORP SUNSET DO -IT BEST HARDWARE SWAIN'S GENERAL STORE INC VANIR CONSTRUCTION MGMT, INC City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Description Account Number ELECTRICAL EQUIP SUPPLY 451 7188 594.65 -10 ELECTRICAL EQUIP SUPPLY 451 7188 594.65 -10 ELECTRICAL EQUIP SUPPLY 451 7188 594.65 -10 ELECTRICAL EQUIP SUPPLY 451 7188 594.65 -10 ELECTRICAL EQUIP SUPPLY 451 7188 594.65 -10 ELECTRICAL EQUIP SUPPLY 451 7188 594.65 -10 ARCHITECTURAL &ENGINEERING 451 7188 594.65 -10 ARCHITECTURAL &ENGINEERING 451 7188 594.65 -10 ARCHITECTURAL &ENGINEERING 451 7188 594.65 -10 Electric Projects Public Works Electric Electric Utility CIP FASTENERS, FASTENING DEVS PLUMBING EQUIP FIXT,SUPP PIPE FITTINGS Admin -Water Utility CIP DOYLE W MCGINLEY DOYLE W. MCGINLEY DOYLE W. MCGINLEY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY Water Projects Public Works -Water Water Utility CIP PIPE FITTINGS PIPE FITTINGS Admin -WW Utility CIP CONSULTING SERVICES CONSULTING SERVICES ENGINGEERING SERVICES ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ELECTRICAL EQUIP SUPPLY ENGINGEERING SERVICES Wastewater Projects Public Works -WW /Stormwtr WasteWater Utility CIP Shipping Chgs HARDWARE,AND ALLIED ITEMS PRINTING EQUIP SUPPLIES CONSULTING SERVICES Page 25 Division Total: Department Total: Fund Total: 452 7387 594.65 -10 452 7387 594.65 -10 452 7387 594.65 -10 Division Total: 452 7388 594.65 -10 452 7388 594.65 -10 452 7388 594.65 -10 452 7388 594.65 -10 452 7388 594.65 -10 Division Total: Department Total: Fund Total: 453 7487 594.65 -10 453 7487 594.65 -10 Division Total: 453 7488 594.41 -50 453 7488 594.41 -50 453 7488 594.41 -50 453 7488 594.65 -10 453 7488 594.65 -10 453 7488 594.65 -10 453 7488 594.65 -10 453 7488 594.41 -50 Division Total: Department Total: Fund Total: 463- 7489 594.65 -10 463- 7489 594.65 -10 463- 7489 594.41 -50 463- 7489 594.65 -10 Date 8/29/2012 Invoice Amount 298,360.16 42,557.84 855.82 21,896.80 72, 844.80 77,728.22 4,523.00 5,750.50 12,708.45 $549,634.78 $549,634.78 $593,265.23 1,515.18 701.41 3,430 17 $5,646.76 1,261.34 1,261.34 1,261.34 17,999.82 15,081.15 $36,864.99 $42,511.75 $42,511.75 1,796.78 536.06 $2,332.84 14,093.74 10,348.04 594.32 17,999.82 855.82 17,999.82 15,081.15 8,418.95 $85,391.66 $87,724.50 $87,724.50 9.01 50.71 5.15 37,227.06 E -25 Vendor Public Works- WW /Stormw BAXTER AUTO PARTS #15 BRAUN NORTHWEST H R PARTS EQUIPMENT INC NAPA AUTO PARTS O'REILLY AUTO PARTS OWEN EQUIPMENT PETTIT OIL COMPANY QUALITY 4X4 TRUCK SUPPLY SOLID WASTE SYSTEMS, INC WESTERN PETERBILT INC WURTH USA INC ALDERSONS AUTO BODY PAINT INC ALTEC INDUSTRIES, INC ANGELES MILLWORK LUMBER CO ARAMARK City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Description CSO Capital Public Works- WW /Stormwtr CSO Capital Fund AUTO TRUCK MAINT ITEMS AUTO TRUCK MAINT. ITEMS AUTO TRUCK MAINT ITEMS AUTO TRUCK ACCESSORIES AUTO TRUCK MAINT. ITEMS AUTO TRUCK MAINT. ITEMS AUTO TRUCK MAINT ITEMS AUTO TRUCK MAINT ITEMS AUTO TRUCK ACCESSORIES AUTO TRUCK MAINT. ITEMS BELTS AND BELTING AUTO TRUCK MAINT ITEMS AUTO TRUCK MAINT ITEMS AUTO TRUCK MAINT ITEMS AUTO TRUCK MAINT ITEMS AUTO TRUCK ACCESSORIES AUTO TRUCK MAINT. ITEMS AUTO TRUCK MAINT. ITEMS AUTO TRUCK MAINT. ITEMS AUTO TRUCK MAINT. ITEMS AUTO TRUCK MAINT ITEMS AUTO TRUCK MAINT. ITEMS AUTO TRUCK ACCESSORIES AUTO TRUCK MAINT ITEMS AUTO TRUCK MAINT. ITEMS HOSES, ALL KINDS AUTO TRUCK MAINT ITEMS FUEL,OIL,GREASE, LUBES AUTO TRUCK MAINT ITEMS AUTO TRUCK MAINT. ITEMS AUTO TRUCK MAINT ITEMS AUTO TRUCK MAINT. ITEMS EXTERNAL LABOR SERVICES 501- 7630 548.34 -02 AUTO TRUCK MAINT. ITEMS 501 7630 548.34 -02 AUTO TRUCK MAINT ITEMS 501 7630- 548.34 -02 LAUNDRY /DRY CLEANING SERV 501 7630 -548 49 -90 LAUNDRY /DRY CLEANING SERV 501 7630- 548.49 -90 Page 26 Account Number Division Total: Department Total: Fund Total: 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.20 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 501 0000 141.40 -00 Division Total: Department Total: Date 8/29/2012 Invoice Amount $37,291.93 $37,291.93 $37,291.93 71 10 82.37 78.34 4.34 25.63 20.55 20 55 5.79 33.06 381.40 38.07 69.48 12.31 12.78 333.11 35.68 9.37 10.84 77.50 56.06 52.09 11.23 63.96 341.34 15.89 362.93 172.17 7,103.00 40.11 75.68 63.97 268.05 $9,948.75 $9,948.75 542.00 794.01 9.65 23.60 23.60 E 26 Vendor BAXTER AUTO PARTS #15 BRIM TRACTOR COMPANY INC CENTURYLINK -QWEST CUMMINS NORTHWEST INC FAR -WEST MACHINE HYDRAULICS FERRELLGAS INC H R PARTS EQUIPMENT INC HEARTLINE el JOHN WAYNE'S M S SERVICE LES SCHWAB TIRE CENTER MOTION INDUSTRIES, INC NAPA AUTO PARTS O'REILLY AUTO PARTS OLYMPIC REGION CLEAN AIR AGCY OWEN EQUIPMENT PACIFIC POWER PRODUCTS PETTIT OIL COMPANY PORT ANGELES TIRE FACTORY City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Description AUTO TRUCK MAINT. ITEMS AUTO TRUCK MAINT. ITEMS EXTERNAL LABOR SERVICES 08 -05 A/C 3604523877817B 08 -05 NC 3604525109623B 08 -05 NC 3604525834211 B 08 -05 NC 3604529882811 B 08 -05 NC 3604529887652B 07 -05 A/C 3604523712585B AUTO TRUCK MAINT. ITEMS AUTO TRUCK MAINT ITEMS FUEL,OIL,GREASE, LUBES AUTO TRUCK MAINT. ITEMS AUTO TRUCK MAINT ITEMS AUTO TRUCK MAINT ITEMS AUTO TRUCK MAINT. ITEMS AUTO TRUCK MAINT. ITEMS AUTO TRUCK MAINT. ITEMS AUTO TRUCK MAINT. ITEMS AUTO TRUCK MAINT. ITEMS EXTERNAL LABOR SERVICES EXTERNAL LABOR SERVICES EXTERNAL LABOR SERVICES AUTO TRUCK MAINT ITEMS AUTO TRUCK MAINT ITEMS BELTS AND BELTING AUTO TRUCK MAINT ITEMS AUTO TRUCK MAINT ITEMS AUTO TRUCK MAINT ITEMS AUTO TRUCK MAINT ITEMS FUEL,OIL,GREASE, LUBES FUEL,OIL,GREASE, LUBES AUTO TRUCK MAINT ITEMS EXTERNAL LABOR SERVICES AUTO TRUCK MAINT. ITEMS EXTERNAL LABOR SERVICES EXTERNAL LABOR SERVICES AUTO TRUCK MAINT ITEMS EXTERNAL LABOR SERVICES EXTERNAL LABOR SERVICES AUTO TRUCK MAINT. ITEMS EXTERNAL LABOR SERVICES Page 27 Account Number 501 7630 548.34 -02 501- 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.42 -10 501 7630 548.42 -10 501 7630 548.42 -10 501 7630- 548.42 -10 501 7630 548.42 -10 501 7630 -548 42 -10 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.32 -12 501 7630 548.34 -02 501 7630 548.34 -02 501 7630- 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630- 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630- 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630- 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.31 -01 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 -548 34 -02 501 7630 548.32 -13 501 7630 548.32 -13 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 Date 8/29/2012 Invoice Amount -65.04 24.08 115.41 0.85 0.85 0.96 0.85 0.85 1.36 48.26 452.70 89.89 9.79 59.18 -37.84 51.98 111.60 16.21 130.03 199.58 290.72 32.79 50.35 468.57 -89.43 12.56 240.00 723.77 316.31 159.73 156.15 78.17 48.11 187.97 16.04 43.31 20.54 14.63 58.55 20.54 660.81 87.25 E -27 Vendor PORT ANGELES TIRE FACTORY PRICE FORD LINCOLN QUALITY 4X4 TRUCK SUPPLY RUDY'S AUTOMOTIVE SHARP ELECTRONICS CORP SOLID WASTE SYSTEMS, INC SUNSET DO -IT BEST HARDWARE SWAIN'S GENERAL STORE INC WASHINGTON (DES/TBS), STATE OF WESTERN PETERBILT INC Public Works -Equip Svcs DEPARTMENT OF REVENUE -WIRES CENTURYLINK -QWEST City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Description EXTERNAL LABOR SERVICES AUTO TRUCK MAINT. ITEMS AUTO TRUCK MAINT. ITEMS AUTO TRUCK MAINT. ITEMS EXTERNAL LABOR SERVICES AUTO TRUCK MAINT. ITEMS AUTO TRUCK MAINT ITEMS EXTERNAL LABOR SERVICES AUTO TRUCK MAINT. ITEMS EXTERNAL LABOR SERVICES AUTO TRUCK MAINT ITEMS EXTERNAL LABOR SERVICES AUTO TRUCK MAINT ITEMS EXTERNAL LABOR SERVICES RENTAULEASE EQUIPMENT AUTO TRUCK MAINT. ITEMS AUTO TRUCK MAINT. ITEMS AUTO TRUCK MAINT ITEMS AUTO TRUCK MAINT. ITEMS AUTO TRUCK MAINT. ITEMS AUTO TRUCK MAINT ITEMS AUTO TRUCK MAINT. ITEMS SYSTEMS FOR PUBLIC SAFETY, INC AUTO TRUCK MAINT. ITEMS EXTERNAL LABOR SERVICES FUEL,OIL,GREASE, LUBES POLICE EQUIPMENT SUPPLY US BANK CORPORATE PAYMENT SYSTEIGas Pool Car 5426 Repair Kit- McBride VERIZON WIRELESS 07 -22 a/c 571136182 -00003 RADIO TELECOMMUNICATION EXTERNAL LABOR SERVICES AUTO TRUCK MAINT. ITEMS Equipment Services Public Works -Equip Svcs Equipment Services Excise Tax Return -July 08 -05 NC 3604523877817B 08 -05 A/C 3604525109623B 08 -05 NC 36045258342118 08 -05 A/C 3604529882811B Page 28 Account Number 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630- 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.45 -31 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501- 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 548.34 -02 501 7630 594.64 -10 501 7630 548.32 -10 501 7630 548.34 -02 501 7630- 548.42 -10 501 7630 548.42 -10 501 7630 548.34 -02 501 7630 548.34 -02 Division Total: Department Total: Fund Total: 502 0000 237.00 -00 Division Total: Department Total: 502 2081 518.42 -10 502 2081 518.42 -10 502 2081 518.42 -10 502 2081 -518 42 -10 Date 8/29/2012 Invoice Amount 20.54 219.89 30.68 390.55 527.27 57.68 92.63 45.53 614.59 327.80 196.54 444.14 455.02 500.81 49.06 267.71 59.31 107.31 14.62 3.77 29.16 8.03 25.81 424.23 21.88 22,919.30 37.89 44.01 25.28 9.38 553.56 1,591.94 $36,317.77 $36,317.77 $46,266.52 82.32 $82.32 $82.32 1.10 1.10 1.24 1.10 E 28 Vendor Description CENTURYLINK -QWEST 08 -05 NC 3604529887652B 07 -05 A/C 3604523712585B MICROSOFT CORPORATION COMPUTERS,DP WORD PROC. OLYMPIC STATIONERS INC SUPPLIES US BANK CORPORATE PAYMENT SYSTEI Harper WASHINGTON (DES/TBS), STATE OF RADIO TELECOMMUNICATION Finance Department Information Technologies Finance Department Information Technology US BANK CORPORATE PAYMENT SYSTEI Food /Supplies Wellness Self Insurance DEPT OF LABOR INDUSTRIES INSIGHT PUBLIC SECTOR Self Insurance CAROLYN MUIR Self Insurance PA DOWNTOWN ASSN CENTURYLINK -QWEST PACIFIC OFFICE EQUIPMENT INC Esther Webster /Fine Arts AFSCME LOCAL 1619 DIMARTINO/WSCFF DISABILITY FIREFIGHTER'S LOCAL 656 GUARANTEED EDUCATION TUITION IBEW LOCAL 997 LEOFF OFFICE OF SUPPORT ENFORCEMENT City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Other Insurance Programs L &I 2ND QTR REPORT COMPUTER HARDWARE &PERIPH Worker's Compensation INHOUSE LIABILITY CLAIM Comp Liability Self Insurance Self Insurance Fund DECAL SALES JULY PBIA REMITTANCE JULY DUPAR/FIRST ST PLAZA Off Street Parking Fund 08 -05 NC 3604523877817B 08 -05 A/C 3604525109623B 08 -05 A/C 3604525834211 B 08 -05 NC 3604529882811 B 08 -05 A/C 3604529887652B 07 -05 NC 3604523712585B OFFICE MACHINES ACCESS Esther Webster /Fine Arts Esther Webster /Fine Arts Esther Webster Fund P/R Deductions pe 08 -05 P/R Deductions pe 08 -05 P/R Deductions pe 08 -05 P/R Deductions pe 08 -05 PAYROLL SUMMARY P/R Deductions pe 08 -05 P/R Deductions pe 08 -10 P/R Deductions pe 08 -10 Page 29 Account Number 502 2081 518.42 -10 502 2081 518.42 -10 502 2081 518.48 -02 502 2081 518.31 -01 502 2081 518.31 -02 502 2081 518.42 -10 Division Total: Department Total: Fund Total: 503 -1631- 517.41 -51 Division Total: 503 1661- 517.49 -50 1503 -1661- 517.49 -09 Division Total: 503 1671- 517.49 -98 Division Total: Department Total: Fund Total: 650- 0000 231.91 -00 650- 0000 231.92 -00 650- 0000 231.93 -00 Division Total: Department Total: Fund Total: 652- 8630 575.42 -10 652 8630 575.42 -10 652- 8630 575.42 -10 652 8630 575.42 -10 652 8630 575.42 -10 652 8630 575.42 -10 652 8630 575.45 -31 Division Total: Department Total: Fund Total: 920 0000 231.54 -40 920 0000 231.54 -40 920 0000 231.53 -40 920 0000 231.54 -30 920 0000 231.56 -95 920 0000 231.54 -20 920 0000 231.51 -21 920 0000 231.56 -20 Date 8/29/2012 Invoice Amount 1.10 1.75 977.86 5.51 63.08 8.58 $1,062.42 $1,062.42 $1,144.74 89.22 $89.22 36,992.78 149.58 $37,142.36 42.69 $42.69 $37,274.27 $37,274.27 400.50 5,658.88 1,986.00 $8,045.38 $8,045.38 $8,045.38 0.36 0.36 0.41 0.36 0.36 0.58 21.49 $23.92 $23.92 $23.92 88.00 176.00 1,316.82 1,701.00 263.50 1,122.54 23,085.72 703.59 E -29 Vendor OFFICE OF SUPPORT ENFORCEMENT PERS POLICE ASSOCIATION UNITED WAY (PAYROLL) WSCCCE AFSCME AFL -CIO City of Port Angeles City Council Expenditure Report From: 8/11/2012 To: 8/24/2012 Description P/R Deductions pe 08 -10 P/R Deductions pe 08 -10 P/R Deductions pe 08 -10 P/R Deductions pe 08 -10 P/R Deductions pe 08 -05 P/R Deductions pe 08 -05 P/R Deductions pe 08 -05 Payroll Clearing Page 30 Account Number 920 0000 231.56 -20 920 0000 231.51 -10 920 0000 -231 51 -11 920 0000 231.51 -12 920 0000 231.55 -10 920 0000 231.56 -10 920 0000 231.54 -40 Division Total: Department Total: Fund Total: Date 8/29/2012 Invoice Amount 169.85 1,664.51 9,071.33 40,464.00 235.00 488.63 4,131,48 $84,6811.97 $84,6811.97 $84,681.97 Totals for check period From: 8/11/2012 To: 8/24/2012 $1,401,705.04 E 30 poRT NGELES W A S H I N G T O N U.S.A. CITY COUNCIL MEMO DATE: SEPTEMBER 4, 2012 TO: CITY COUNCIL FROM: KEN DUBUC, ACTING FIRE CHIEF SUBJECT: INTERLOCAL AGREEMENT WITH COLLEGE OF EMERGENCY SERVICES, INC. Summary: Emergency medical students are required to complete a field internship as a part of their training. The Fire Department currently serves as a paramedic field training site through a very successful interlocal agreement with Tacoma Community College. The Fire Department is now requesting to be designated as a paramedic field training site for College of Emergency Services, Inc., as well. There are several benefits to becoming a training site, including ensuring our personnel's prehospital skills are current, increasing Port Angeles Medic I recognition and increasing the pool of potential candidates when we test for openings. Recommendation: Authorize the Acting Fire Chief to sign an Interlocal Agreement between the City of Port Angeles and the College of Emergency Services, Inc. Background Analysis: The DOT National Standard Curriculum used to instruct Emergency Medical students requires they complete a field internship. The field internship must be completed under the direct supervision of certified pre hospital personnel. Since April of 2005, the Fire Department has been a field training site for paramedic students enrolled at Tacoma Community College. During this time, we have provided field internships for approximately 14 students. The following outlines the benefits of having participated in this program with Tacoma Community College and the value to be gained by extending this program to other instructional institutions: By taking on the responsibility to instruct and/or evaluate paramedic students, our own personnel voluntarily refresh their own skills to stay on top of the latest techniques and information in delivering pre hospital medical care. The Port Angeles Fire Department gains recognition throughout the EMS community as students obtain their field internships' through our Medic I program. It is likely the City will receive more applications when testing for personnel, as students from out the area become familiar with the Port Angeles Fire Department. This is extremely important as we compete with the whole of Washington for certified paramedics. E -31 INTERLOCAL AGREEMENT WITH COLLEGE OF EMERGENCY SERVICES, INC. September 4, 2012 Page 2 Should Fire Department personnel apply to these various programs, our affiliation as a field training site would likely enhance their chance of gaining acceptance into the training program. Acceptance in a paramedic training program is extremely competitive. This accredited institution currently has a student from the North Olympic Peninsula enrolled in their paramedic training program. Affording this student the opportunity to complete his field internships locally decreases his travel time and costs, while allowing him to continue to provide emergency response services to the greater peninsula community. Council is asked to authorize the Acting Fire Chief to sign the attached Interlocal Agreement with College of Emergency Services, Inc. This agreement has been reviewed and approved by the City of Port Angeles Legal Department. E 32 \ONA CO m 474 INSTRUCTION sin, loco THiS AFFILIATION AGREEMENT FOR FIELD INTERNSHIP EXPERIENCE is made between College of Emergency Services. Inc "School") and Port Angeles Fire Department "Contractor" effective as of August I. 2012. WHEREAS, School is a program which offers a program of instruction leading to certification or licensure of its students as Emergency Medical Technician, Emergency Medical Technician- Paramedic and other. similar health care and pre hospital providers "Students WHEREAS, As a part of the licensing and /or certification requirements Students must complete a course of study including a field internship experience ("Field Internship Experience by and through assignment to various mobile intensive care units operated by Contractor; WHEREAS, Contractor is a provider of emergency medical service. including both advanced life support and basic life support pre hospital care and transport, and Contractor has agreed to assist School by providing a limited Field Internship Experience for Students. upon certain terns and conditions. so long as its participation in the program does not jcopardi4e patient care or compromise Contractor's standards of service to its patients. NOW 'THEREFORE, in consideration of the foregoing and for other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties hereto agree as follows: 1. TERM. AFFILIATION AGREEMENT FOR FIELD INTERNSHIP EXPERIENCE 1.1. Commencement Date. This agreement shall become effective when signed by all of the parties "effective Date and completion of the written approval and certification contemplated m paragraph 2.2. 2 3 and 2.4 This agreement shall he for a tetra of twenty four(24) months from the Effective Date Any renewal shall be set forth nn a writing signed by the part ics, 1.2. Termination. This agrecmenl may be terminated by either party. with or without cause, upon thirty (30) days written notice to the other party as pi ovided herein. 2. RiGHTS AND OBLIGATIONS OF SCHOOL. 2.1. School's Accreditation School shall maintain a qualified educational prograrn for Students designed to provide a smooth transition into licensure /certification of Students as Emergency Medical Technicians, 2007 NCI') Afliliauon Agreement Confidential and Proprietary Emergency Medical Technician Paramedics 01 other similar prc- hospital health care providers. School's program shall include programming, administration, matriculation, promotion and graduation and shall be approved or accredited by relevant licensing/certifying agencies in the state(s) and county(ies) in which School resides and in which the program contemplated herein is to operate. 2.2. Approval by Licensing /Certifying Agency(ies). School shall secure from all relevant licensing /certifying agencies written approval for the Field Internship Experience program contemplated herein and shall maintain such approval throughout the course of the program School ~hall provide Contractor with a copy of the written approval and applicable guidelines or protocols applicable to the program before assigning a Student to the Field Internship Experience progr am. 2.3. Student Licensure /Cet tification School shall ensure that each Student enrolled 10 the clinical program is compliant with any licensurc certification required for participation in this program, which may include, but is not limited to state EMT and CPR Cr edential~ or any provisional hcensure/certifrcation. School shall provide Contractor with a copy of the requisite licensure and or certification for any Student enrolling in the Field Internship Experience before the Student is allowed to participate in the program unless. the licensing/certifying agencies advise School and Contractor, in writing, that licensute/certification is not required and the Field internship Experience program is approved under all applicable, or potentially applicable. lanes and regulations. 2.4. Approval by Doctor or Agency Having Medical Control. If applicable. School will secure from the doctor Or agency having medical control in the state(s) or county(ics) in which program will operate, written approval for the Field Internship Experience. Such written approval shall. at a minimum, define the scope of practice and required supervision of any Student participating in the course of clinical education. School will provide Contractor with a copy of the approval contemplated in this paragraph before assigning any Student to the clinical program. 2.5. Records. School will keep and maintain accurate records for all Students participating in the Field internship Experience. The records will include the Students transcript, licensure or certification, temporary license or certification (if applicable). pre assessment health record, and recoid of history E -33 AL CO r O m'rx INSTRUCTION inn fotc AFFILIATION AGREEMENT FOR FIELD INTERNSHIP EXPERIENCE vaccination immunization as set forth in paragraph 2.8 hereof School will maintain the records for a period of at least four (4) years (or any greater period as may he required by applicable) from the date Student completes, or ceases to participate in, the Field Internship Experience contemplated het ein. 2.6. List of Participants, Qualifications, Objectives and Representations. School will notify Contractor at least thirty (30) days prior to the inception of a course of Field Internship Experience of the names, qualifications and performance objectives for each Student scheduled to begin their Field Internship Experience. Inclusion by School of a Student's name on this list is School's representation that the Student possesses the necessary skills, 1icensure%ertification and immunizations to engage m the Field Internship Experience. The School shall comply with any requirements or procedures that Contractor requires regarding documentation to verify the Student's qualifications for the Field Internship Experience. 2.7. Contractor Rules and Regulations. School will use all ieasonablc efforts to cause Students to comply with Contractor's policies, proceduies, work rules and regulations, including preservation of 111e confidentiality of patient care and patient care records. School will, prior to allowing a Student to participate in the Field Internship Experience, review patient confidentiality as well as the Contactor's policies, procedures, work rules and regulations with Student and secure Student's agreement to abide by all such rules and regulations 2.8. Pre- assignment Health Assessment. School will cause Student to complete a pre assignment health assessment. at Student's or School's expense, which includes. but is not limned lo: history of communicable diseases and immunizations. proof of tetanus vaccination or immuni/ation. proof of Hepatitis 13 vaccination or executed declination and waivers of the 1 lepatitis 13 vaccination by the Student. proof of MMR vaccination, respiratory certification by a physician and PPU test. School will provide proof of satisfactory completion /vaccination to Contractor upon request. Inclusion of a Student's name on the list referenced in paragraph 2.6 is School's representation that Student has completed the pre assignment assessment and is physically able to perform the tasks associated with the program. 2.9. OSI -IA Compliance Prior to allowing Student to enroll in the course of Field internship Experience, 2007 NCI'l Affiliation Agreement Confidential and Proprietary 7 School will educate and train Student in compliance with all relevant and required OSHA regulations including, but not limited to, Blood -borne Pathogens Standard and TB Standard. 2.10. Personal Protective Equipment. School shall provide Student with all necessary personal protective equipment, including fitting, as is, or may he, required by OSI IA or other regulatory agency as required in locale of Contractor prior to assignment to the Field Internship Experience. Such equipment may include. safety glasses, face shields and particulate respirators School recognizes and will inform Student that this equipment must be in the possession of the Student as a condition of their participation in the program. Failure to possess and use the required OSIIA equipment will result in Student's dismissal from the progi am. 2.11. Assistance in Obtaining Signatures and Compliance. School recognizes that its Students have certain obligations and will be required to execute certain documentation in order to he eligible to participate in the program. School shall assist Contractor in obtaining any necessary signatures and ensuring Student compliance with Contractor rules and this agreement including, but not limited to, those contained in part 3 of this agreement. 2.12. Evaluation of Performance School, in conjunction with Contractor personnel. is responsible for and shall make arrangements for evaluating Student's performance during the clinical program. 2.13. Minimum Age of Participants. School and Contractor will only allow Students that are at least eighteen (18) years of age to participate in this program. Inclusion of a Student's name on the list referenced in paragraph 2.6 is School's representation that Student is at least eighteen (18) years of age. 3. STUDENT OBLIGATIONS AND REQUIREMENTS. 3.1. Release Student will. prior to participating in the clinical experience, read, understand and sign a ride along waiver releasing Contractor from any and all liability and /or responsibility arising out of Student's participation in the Clinical Experience. This release of claims must be executed. and on file with the School. prior to Student participation in the program. The release is a condition precedent to Student's participation in the clinical experience and no Student will he permitted on a Contractor vehicle veithout E -34 ON e m S CT'x NSTRUCTION N./ lo AFFILIATION AGREEMENT FOR FIELD INTERNSHIP EXPERIENCE having signed the release. The release is attached hereto and made a part hereof as Exhibit A. 3.2. Pre assignment health Assessment Student shall complete a pre assignment health assessment as set forth in paragraph 2.8 hereof. 3.3. Contractor Rules and Patient Confidentiality. Student shall comply with Contractor's procedures, policies, rules and regulations, including maintenance of patient and records confidentiality. Students, while participating in the clinical program, on Contractor property. must meet all standards of appearance and conduct required by Contractor of its own employees. Student shall comply write all applicable OSHA rules or regulations. Student shall have in their possession at all times when on board a Contractor vehicle personal protective equipment and use such equipment when, as and where designated by Contractor personnel. Any information generated as a result of the activities set forth m this agreement, including information regarding patients or business activities of Contractor. as well as any information regarding the students and their performance or the 'Raining Program itself. shall remain confidential. Students will be required to sign an acknowledgement of then' understanding of the mandates for confidentiality as imposed by the U.S. health Insurance Portability and Accountability Act of 1996 (1IIPAA), the U.S. Privacy Act of 1974 and any applicable state laws. 3.4. Student Intern Agreement. Student will read and execute the student intern agreement Execution of the student intern agreement is a condition precedent to participation in the Field Internship Experience program. The student intern agreement is attached hereto and made a part hereof as Exhibit A. 4. CONTRACTOR RIGHTS AND OBLIGATIONS. 4.1. Contractor Rules. Contractor requires Students. while participating in the clinical program, on Contractor property, to meet all standards of appearance and conduct required by Contractor of its own employees. Contractor reserves the right to refuse to allow any Student to participate in the clinical piogram for failure to comply with Contractor standards. 4.2. Student's Skill Level. Contractor reserves the right to discontinue Student's participation in the program should Contractor, in its sole discretion, determine that Student's skill level is substandard Contractor will 2007 NC Affiliation Alp context Confidential and Proprietary 3 immediately advise School of any such concerns or situations. 4.3. Orientation Program. Contractor may require Student to attend an onentation program designed to orient Student to Contractor's rules regulations and policies prior to beginning their Field Internship E•xpenence. The details and procedures for the orientation program shall be to the Contractor's sole discretion. 4.4. Contractor's Control of Patient Care Contractor reserves the right to determine where. when and if a Student may participate in the provision of care to its patients. Contractor will endeavor to utilize Student, and allow them to utilize as many of their skills in as many situations as possible. llowever, patient care is paramount and Student shall follow Contractor's instructions with respect to the provision of patient care. 4.5. Right to Control Participation. Company reserves the right to refuse to allow any Student to participate in the provision of care at the scene of an emergency where, in company's sole discretion, permitting Student to participate would endanger the Student, a patient or an employee of Company or otherwise he inappropriate. 4.6. Student Evaluations Contractor will cooperate with School in performing evaluations of Student's Field Internship Experience. 4.7. Provision of Field Internship Experience Contractor will provide a Field Internship Experience for the School's Students in compliance with the guidelines. protocols, scope of practice provided by the licensing /certifying agency and in accord with the instructions of the doctor or agency having medical control, if applicable. The number of Students that Contractor accepts 1010 the Field internship Experience shall be determined by mutual agreement between School and Contractor. 5. INDEMNIFICATION 5.1. Indemnity for Third Party Claims. School will save defend. indemnify and hold harmless Contractor, its officers. employees, agents. affiliates and representatives of and from any and all claims, suits, costs and actions arising out of the provision of the Field Internship Experience. This indemnity shall survive and remain enforceable after the expiration or E -35 .00NAL c0 r (et, m 2 'o q t =°rx I NSTRUCTION 0 T AFFILIATION AGREEMENT FOR FIELD INTERNSHIP EXPERIENCE termination of this Affiliation Agreement, provided however, that this indemnity is not intended to cover claims against Contractor arising solely out of Contractors own negligence or intentional conduct. 5.2. Indemnity for Student Claims. School will save. defend, indemnify and hold harmless Contractor, its officers, employees. agents, affiliates and representatives of and from any and all claims, suits, costs and actions brought by any Student. or then heirs against company arising out of their participation in this program or by any patient claiming that the negligence of Student caused. compounded or exacerbated their injuries. This indemnity shall survive and remain enforceable after the expiration or termination of this Affiliation Agreernent; provided, however, that this indemnity is not intended to cover claims against Contractor arising solely out of Contractor's own negligence or intentional conduct. 5.3. Defense Obligation. In any action in which School is obligated to provide Contractor with a defense. School shall at its cost and expense, fully and diligently defend Contractor against any claims brought, investigations undertaken or actions filed which concern claims for which Contractor is entitled to indemnification under paragraphs 5 1, 5.2, and 5 3 6. INSURANCE, 6.1. Professional Medical Liability and General Liability Coverage. School will maintain Professional Medical Liability and General Liability coverage of not less than one million dollars ($1,000.000.00) per occurrence and thice million dollars ($3.000,000.00) aggregate. Coverage must specifically covet Students in the Field Internship Experience, working under this agreement and within the course of their training and education during this pragrarn School will name Conttacior as an Additional Insured under the policy and include an indemnification provision, by endorsement, to he attached to the certificate of insurance School will provide Contractor with written verification of coverage m the form of a certificate of insurance, which will be attached to this agreement. School covenants to keep the required insurance in force and effect through the term of this agreement and maintain tail coverage foi five (5) years thereafter if the coverage was a "claims made" policy 2007 NCTi Affiliation Agreement Confidential and Proprietary 4 6.2. Endorsement for Student Activities. School assures Contractor that all coverage of insurance required herein includes specific provisions and/or endorsements to include Students within School's Medical Liability and General Liability coverage for all activities conducted under this program. 6.3. Coverage for Student injuries. School recognizes that Students are NOT covered by Contractor's Workers Compensation Insurance or Self Insured Program. School represents and warrants that it will maintain, or ensure that its Students are covered, for bodily injury and disease should any Student be injured or become ill during the course of thc:ir Field Internship Experience. School will provide Contractor with a written verification of insurance coverage in the form of a certificate of insurance which will be attached to this agreement. 6.4. Amount of Coverage Not a Limitation. The amount of insurance required hereunder shall not limit School's liability nor relieve School of any obligation hereunder, 6.5. Minimum Qualifications of Insurer. Any policies of insurance shall be maintained with insurance companies: (i) holding a "General Policyholder's Rating" of AIV or better, as set forth in the most current issue of "i3est's Insurance Guide," or comparable rating from reputable rating organizations; (ii) licensed to operate and sell insurance in the state in which the Field Internship Experience will occur: and (iii) in good standing and admitted, if applicable, with the state's Department of Insurance 01 other similar regulatory agency in the state in which the Field Internship Experience will occur. 7. NOTICES. 7.1. Any notice required or permitted by this Agreement shall he in writing and shall be delivered as follows, with notice deemed given as indicated: (a) by personal delivery. when delivered personally; (h) by overnight courier, upon written verification of receipt; (c) by facsimile transmission. upon acknowledgment of receipt of electronic transmission: or (d) by certified or i egisteied mail, return receipt requested. upon verification of receipt Notice shall he sent to the following addresses: E 36 .\ONat c0 e- r F y m m 0 0 4' �M A STRUCTION 1n... PAR If to Contractor: Port Angeles Fire Department 102 East 5 Street Port Angeles, WA 98362 If to School College of Emergency Services, inc. 333 Sunrise Avenue, Suite 500 Roseville, California 95661 With Mandatory Copy to: Legal Department American Medical Response, Inc 6200 South Syracuse Way, Suite 200 Greenwood Village, Colorado 801 11 8. Fees, Compensation and Tuition 8.1. Fees, Compensation and Tuition. If applicable, any fees, compensation and tuition that Contractor shall receive will be set forth in Exhibit I3 9. Scope of Field Internship Experience 10. MISCELLANEOUS. 2007 NCTI Affiliation Aueement Confidential and Proprietary AFFILIATION AGREEMENT FOR FIELD INTERNSHIP EXPERIENCE 9.1. Scope of Field Internship Experience. fire specific scope of the Field Lrieinship Experience that the Contractor shall provide will be set forth in Exhibit C 10.1. Miscellaneous. This Agreement (including the Schedules and Exhibits hereto): (a) constitutes the entire agreement between the parties with respect to the subject matter hereof. superseding all prior oral or written agreements with iespcct thereto: (b) may be amended only by written instrument executed by both parties; (c) may not he assigned by either party without the written consent of the other party, such consent not to he unreasonably withheld; (d) shall be binding on and inure to the benefit of the parties hereto and their respective successors and permitted assigns; (e) shall be interpreted and enforced in accordance with the laws of the State of Washington, NN'ithout regard to the conflict of laws provisions thereof 5 11. Other. and the federal laws of the United States applicable therein; (1) this Agreement may be executed in several counterparts (including by facsimile), each of which shall constitute an original and all of which, when taken together, shall constitute one agreement: and (g) this Agreement shall not be effective until executed by both parties. In the event of a disagreement between this Agreement and any Schedule hereto. the terms of this Agreement shall govern. 11.1. Compliance with Laws. The parties will comply in all mater ial respects with all applicable federal and state laws and regulations including. the federal Anti kickback statute 11.2. Compliance Program and Code of Conduct The Contractor acknowledges that School has made available to School a copy of its Compliance Program and Code of Conduct at School's web site. located at www.ami.net. The School shall comply with any training requirements that may be legally imposed upon School by any applicable regulatory autltoiny. 113. Non Exclusion. Each party represents and certifies that it has not been convicted of any conduct identified on Exhibit D. Each party further represents and certifies that it is not ineligible to participate in Federal health care programs or III any other state or federal government payment program. as provided on Exhibit 1) or otherwise. Each party understands that if D111-IS of 010 excludes it, or any of its employees who provide health care services, from participation in Federal health care programs, the party must notify the other party within 5 days of knowledge of such fact, and the other party may immediately terminate the Agreement Pgnature Page hollows] E -37 C COQ f` (c, �r m O m 9 4 INSTRUCTION )4 {n By IN WITNESS WHEREOF, the parties have hereto executed this Agreement. College of I; enc Se es nc. By i t� 1Davia Schappe Pa ale Executive Director, A demic Programs Port Angeles Fire Department Fire Chief Ken Dubuc 2007 NC) 1 Affihauon Agreement Confidential and Proprietary AFFILIATION AGREEMENT FOR FIELD INTERNSHIP EXPERIENCE 6 E -38 c c�R r `e m 7 m n o .s v T ,pp� 94 INSTRUCTION for r /4« Student is enrolled in a course of study at School designed to enable Student to become a licensed /certified Emergency Medical Technician, Emergency Medical Technician- Paramedic or oilier similar pre-Contractor health care provider. As part of the curriculum, Student has enrolled in the Field internship Experience, which is offered through the School. with Contractor's assistance. 'The Field Internship Experience involves: 1) Student's performing acquired pre hospital skills alongside Contractor's personnel; and. 2) accompanying and observing the Contractor's personnel providing emergency and non emergency ambulance transport- care and related services Student has asked to participate in Field Internship Experience knowing that participation will require Student to accompany Contractor personnel in dangerous and potentially life threatening situations Student realizes that Contractor could not, and would not, allow Student to accompany its personnel without his /her agreement to. (i) release the Contractor from any and all claims for injury or death which may result from Student's participation In the program: (ii) assume the risk of death or injury associated with the Field Internship Experience; (in) agree to read, understand and follow Contiactor's policies. procedures and guidelines; (iv) act in a professional and respectable manner at all times; and (v) follow the instruction /direction of Contractor personnel with respect to patient care, demeanor, safety, use of personal protective devices. etc. Student understands That he or she is exposing himself or herself to certain risks inherent in the activities associated with the Field Internship Experience. Student hereby represents that he or she AGREES TO ASSUME THE RISKS INHERENT IN THE ACTIVITY These risks include, but are not limited to. being hurl or injured: (1) by broken glass (or other scene hazards) including various cuts about the head, face, eyes, hands, legs, and torso; (2) by exposure to tetanus or contagious diseases such as the Ilepatitis I3 virus and the Human immunodeficiency Virus "HIV (3) injury due to gurney lifts and or drops: (4) injury from slip and fall type incidents. (5) various strains and /or sprains to one and /or all muscle groups: (6) risks associated with emergency vehicle operation: and (7) risks 2007 NC'Tl Affiliation Agreement Confidential and Pr oprietary AFFILIATION AGREEMENT FOR FIELD INTERNSHIP EXPERIENCE Exhibit A Student Intern Agreement and Release 7 at the scene of emergencies including assault and battery In consideration of Conttactor's agreement to provide the Field Internship Experience to Student, Student agrees to release and forever discharge Contractor and its agents, employees affiliates. parent corporation, successors and assigns of and from all claims, demands, suits, injuries or damages of any kind arising in any way out of the participation in this program. Student further agrees to: (i) follow Contractor's policies, procedures and work rules; (ii) follow Contractor's instruction and direction with respect to patient care, safety. personal protection, and, abide by Contractor rules and direction. Student understands that failure to follow the Contractor's direction may result. in Contractor's sole discretion, in his/her expulsion from the Field Internship Experience program. The School shall require its students to complete a Criminal Offenders Record Information ("CORI check. By virtue of this agreement, the School assures Contractor that it found no information that would. in accordance with the provisions of state EMS regulations. preclude the Student from the duties of an EMS provider. The relationship of field internship Student and Contractor is that of a student Icing provided an educational experience by Contractor and such activity shall in no way he construed as creating any other relationship including an employment iclationship. The Student shall receive no compensation from Contactor for activities during the internship. The Student will comply in all material respects with all applicable federal and slate laws and regulations including, the federal Anti- kickback statute. The Student acknowledges that School has made available to Student a copy of its Compliance Program and Code of Conduct at School's web site. located at• www amr net The Student shall comply with any training requirements that may he legally imposed upon School by any applicable regulatory authority. E -39 0 0 ��Or Co e r 0 LJ'. rx I NSTRUCTION AFFILIATION AGREEMENT FOR FIELD INTERNSHIP EXPERIENCE The Student represents and certifies that he /she has not been convicted of any conduct identified on Attachment "A' The Student further represents and certifies that he /she is not ineligible to participate in Federal health care programs or in any other state or federal government payment program, as provided on Attachment "A" or otherwise. The Student understands that if D1.1HS or O1G excludes he /she from participation in Federal health care programs, he /she must notify the School and Contractor within 5 days of knowledge of such fact, and the Contractor may immediately terminate the Agreement. Student certifies that he/she is at least eighteen (18) years old and is an adult with full legal authority to execute this release. By Signing this Document You Acknowledge That You Have Been Advised That There Are Risks Inherent in this 7)'pe r Activity and Have Decided to Assume That Risk and Release the Company of and from All Liability. You Agree to Release the Company from Any Claims Associated with the Event and That You, Not the Company, Are Assuming Complete and Total Responsibility for and Any and All Injuries, Damages or Losses That You May Suffer as a Result of Participating in the Field Internship Experience Program. i agree to all terms set forth above. Dated. Signature of Student: Print Narnc: Attachment "A" Overview of law regarding exclusion from Medicare and State Health Care Programs 42 U.S.C. 1320a -7 (a) exclude Mandatory exclusion. The Secretary shall the following individuals and entities from 2007 NCT1 A(filiation Agreement Confidential and Proprietary 8 participation in any Federal health care program (as defined in section 1320a -7b(f) of this title): (1) Conviction of program related crimes. Any individual or entity that has been convicted of a criminal offense related to the delivery of an item or service under subchapter XVIII of this chapter or under any State health care program (2) Conviction relating to patient abuse. Any individual or entity that has been convicted, under Federal or State law, of a criminal offense relating to neglect or abuse of patients in connection with the delivery of a health care item or service. (3) Felony conviction relating to health care fraud Any individual or entity that has been convicted for an offense which occurred after August 21, 1996, under Federal or State law, in connection with the delivery of a health care item or service or with respect to any act or omission in a health care program (other than those specifically described in paragraph (1)) operated by or financed in whole or in part by any Federal. State. or local government agency, of a criminal offense consisting of a felony relating to fraud, theft, embezzlement, breach of fiduciary responsibility, or other financial misconduct. (4) Felony conviction relating to controlled substance. Any individual or entity that has been convicted for an offense which occurred after August 21, 1996, under Federal 01 State law, of a criminal offence consisting of a felony relating to the unlawful manufacture, distribution. prescription, or dispensing of a controlled substance. (b) Permissive exclusion. The Secretary may exclude individuals and entities lion) participation in any Federal health care program. These Permissive Exclusions are for misdemeanors of the above (see 42 USC 1320a- 7(b)(1-15)) offenses plus other infractions that shall he deternnined on an individual case -by -case basis. (NOTE: the DI111S and OIG list of excluded individuals /entities is available through the Internet at http: /www.hhs.gov /oig), and an overview of the exclusion regulations is attached hereto). E -4lD 4, o tvAL C r C��c 0 2l I \1 1 L�eB AISTAUCTION Slo, 14 Neither party to this agreement shall receive any fees, compensation. or tuition from the other party for the provision of any services pursuant to the terms hereof. 2007 NCfl Affiliation Aarccment Confidential and Proprietary AFFILIATION AGREEMENT FOR FIELD INTERNSHIP EXPERIENCE Exhibit B Fees, Compensation and Tuition 9 E -41 otstAL CO C r x fusrRUCrroro V•..r 14Fc AFFILIATION AGREEMENT FOR FIELD INTERNSHIP EXPERIENCE Exhibit C Scope of Field Internship Experience Clinical Performance Standards The following performance evaluation standards have been developed as an objective measurement of the intern's performance. These standards are to be utilized when completing the intern's evaluations. Interns are expected to achieve a "3" rating in every rating factor on the final major evaluation in order to be eligible for internship. ALUATi 'A+CT ASSESSMENT /PATHOLOGIES Assessment and Interventions Performs a Unable to perform a Performs a Independently primary complete or complete primary performs a complete assessment and organized primary assessment, but is and organized intervenes as assessment without either slow or assessment in a necessary prompting. Omits disorganized and timely manner, portions of the inconsistent in recognizes findings assessment and /or recognizing findings and intervenes fails to recognize or intervening appropriately in a findings or appropriately. timely manner. intervene appropriately. Asks appropriate Fails to ask details Asks questions Asks questions questions, specific to chief specific to the chief pertinent to the chief specific to patient complaint; rambles complaint but is complaint; chief complaint or does not appear either slow or deliberate and to have a focus to disorganized. timely. the questions. Obtains patient Does not obtain Obtains an Obtains an history, pertinent adequate patient adequate patient medications and information; is assessment but is history, medications allergies incomplete or either slow in and allergies in a inaccurate. assessing and /or fairly organized and disorganized. timely manner. 2007 NCTI Affiliation Agreement Confidential and PiopiiclaiV 10 E -42 AFFILIATION AGREEMENT FOR FIELD INTERNSHIP EXPERIENCE Exhibit D Overview of law regarding exclusion from Medicare and State Health Care Programs 42 U.S.C. 1320a -7 (a) Mandatory exclusion. The Secretary shall exclude the following individuals and entities from participation in any Federal health care program (as defined in section 1320a -7h(f) of this title): (1) Conviction of program-related crimes. Any individual or entity that has been convicted ofa criminal offense related to the delivery of an item or service under subchapter XVIII of this chapter or under any State health care program. (2) Conviction relating to patient abuse. Any individual or entity that has been convicted, under Federal or State law, ofa criminal offense relating to neglect or abuse of patients in connection with the delivery ofa health care item or service. (3) Felony conviction relating to health care fraud. Any individual or entity that has been convicted for an offense which occu red after August 21. 1996, under Federal or State law, in connection with the delivery of a health care item or service on with respect to any act or omission in a health care program (other than those specifically described in paragraph (1)) operated by or financed in whole or in part by any Federal, State. or local govermnent agency, of a criminal offense consisting of a felony relating to fraud, thcfl_ embezzlement. breach of fiduciary responsibility, or other financial misconduct. (4) Felony conviction relating to controlled substance. Any individual or entity that has been convicted for an offense which occurred after August 21. 1996, under Federal or State law. ofa criminal offence consisting ofa felony relating to the unlawful manufacture. distribution, prescription. or dispensing ofa controlled substance. (b) Permissive exclusion. The Secretary may exclude individuals and entities from participation in any Federal health care program. 'These Permissive Exclusions are for misdemeanors of the above (see 42 USC 132(1a- 7(h)(1 -15)) offenses plus other infractions that shall be determined on an individual case -by -cast pasts. (NOTE: the DIMS and OIG list of excluded individuals /entities is available through the Internet at http: /www.hhs.gov /oig), and an overview of the exclusion regulations is attached hereto). 20(17 NCTI Affiliation Agreement Confidential and Proprietary 1 1 E 43 PC...RTANGE W A S H I N G T O N U.S.A. CITY COUNCIL MEMO DATE: September 4, 2012 TO: CITY COUNCIL FROM: Glenn A. Cutler, P.E., Director of Public Works Utilities SUBJECT: 2011 On -call Structural/Civil Engineering Professional Services Agreement Design and Engineering for Tumwater Slide Repair Project, TR06 -2009 Summary: One new project is proposed to be awarded to the 2011 On -call Structural /Civil Engineering Professional Services Agreement for the design and engineering of the Tumwater Slide Repair Project, TR06 -2009. This project is one of the four projects that were submitted for FEMA funding support after the 2009 storm event. FEMA has recently authorized this project for design and construction. Recommendation: Authorize the City Manager to sign the amendment to the 2011 On -call Structural /Civil Engineering professional services agreement to add the design of project TR06 -2009 with Sargent Engineers, Inc., in an amount not to exceed $25,326, and to make minor modifications to the agreement, if necessary. Background /Analysis: In December 2008 and January 2009, winter storm events coincided to cause landslides and erosion damage at various locations on the Olympic Discovery Trail (ODT), erosion damage to the south side of Ediz Hook adjacent to the Waterfront Trail, and a landslide that undermined a retaining wall foundation on Tumwater Street. Presidential Declarations were made for both storms. Project TR06 -2009 involves the repair of landslide damage in the foundation of a retaining wall just south of the bridge on Tumwater Street. This project will provide for drainage modifications, street repairs, and replacement of parts of the retaining wall and repair of its foundation. Due to the height of the retaining wall at this location, a licensed professional structural engineer is required. FEMA has recently authorized this project for design and construction. FEMA requires both the design and construction to be complete by March 2013. On October 4, 2011, Council authorized the award of the On -Call Structural and Civil Engineering Professional Services Agreement with Sargent Engineers, Inc. This contract is open to accept new projects until October 4, 2012. This professional services agreement was specifically created as a contracting instrument for the award of multiple engineering projects that would require structural engineering. N• \CCOUNCIL\FINAL \Professional Services Agreement Design and Engineering for Tumwater Slide Repair Proj TR06- g09.cTd4 September 4, 2010 City Council Re: Tumwater Slide Repair —TR06-2009 Page 2 Staff has negotiated with Sargent Engineers in the amount of $25,326 for design and permitting services of the Tumwater Street Wall repair. The project elements are shown in the following table: PROJECT ELEMENT Project Management Preliminary Design 60% Design 90% Design Plans, Specifications, Estimate Mileage Total COST $1,096 4,450 1 8,310 1 8,644 2,433 1 383 $25,326 It is recommended that City Council approve and authorize the City Manager to sign Amendment No. 3 to the On -Call Structural and Civil Engineering Professional Services Agreement with Sargent Engineers, Inc., for the inclusion of this new project in an amount not to exceed $25,326 which increases the maximum compensation under the agreement for the On -Call Structural and Civil Engineering Professional Services from $75,834.00 to $101,160.00, and to make minor modifications to the agreement, if necessary. N \CCOUNCIL\FINAL\Professional Services Agreement Design and Engineering for Tumwater Slide Repair Prod TR06 -2009 doc E 45 DATE: To: FROM: SUBJECT: PORT NGELES W A S H I N G T O N U.S.A. CITY COUNCIL MEMO September 4, 2012 CITY COUNCIL Glenn A. Cutler, P.E., Director of Public Works Utilities Equipment Purchase Narrowbanding Voice Radio System Upgrade Summary: The 2012 City budget contains funds to upgrade the Public Works Utilities radio system. A federal mandate requires the upgrade and it must be completed by December 31, 2012. Recommendation: Approve and authorize the City Manager to purchase 25 radios and associated equipment from Motorola Solutions, Inc., utilizing the HGAC -Buy purchasing cooperative agreement, in an amount not to exceed 539,000 for upgrading the Public Works Utilities voice radio system, and to make minor modifications to the contract, if necessary. Background /Analysis: It is necessary to upgrade the radio system used by Public Works Utilities as mandated by the Federal Communications Commission (FCC). This mandate requires all VHF and UHF radio systems across the nation to convert to a narrower bandwidth by no later than December 31, 2012. Funding for this project, in the amount of $90,000, is included in the 2012 budget. Total expenditures to acquire equipment, perform installation /replacements, and program all radios are not expected to exceed $80,000. Completion of this radio system upgrade is anticipated by November 20, 2012. Installation of the equipment will be under a separate contract agreement. It is recommended that City Council approve and authorize the City Manager to purchase 25 radios and associated equipment from Motorola Solutions, Inc., in an amount not to exceed $39,000 for upgrading the Public Works &Utilities voice radio system, and to make minor modifications to the contract, if necessary. This purchase shall be made utilizing the HGAC -Buy purchasing cooperative to obtain competitive pricing and expedite purchasing as provided in an Interlocal Agreement approved by City Council on October 18, 2011. N: \CCOUNCIL\FINAL\Equipment Purchase Narrowbanding Voice Radio System Upgrade.doc E -46 CITY OF pORTNGEL W A S H I N G T O N U. S. A CITY COUNCIL MEMO DATE: September 4, 2012 TO: CITY COUNCIL FROM: Glenn A. Cutler, P. E., Director of Public Works Utilities SUBJECT: Washington Substation Transformer Replacement, Project CL07 -2012 Summary: Under the Declaration of Emergency approved by Council on August 7, 2012, staff has completed their technical investigations and secured pricing for a new transformer at Washington Substation to replace the one that was severely damaged by lightning. Recommendation: 1) authorize the City Manager to enter into a contract with Virginia Transformer Company to acquire a new 12 MVA transformer for Washington Substation in the amount not to exceed $557,718.00, and to make minor modifications as necessary. 2) authorize new project CL07 -2012 for the CFP program in the amount of $650,000 and an amendment to the 2012 electric utility budget in the amount of $650,000 for this project. Background /Analysis: The transformer at Washington Substation has not been functional since it was struck by lightning the morning of July 13, 2012. Tests performed by a testing company on July 31 and August 20 confirmed that the transformer could not be repaired on site. There are three options available: Option Description 1 1 Rebuild Existing Transformer 2 1 Purchase Used Transformer 3 1 Purchase New Transformer Delivery Total Cost Time 26 Weeks 1 $551,681 1 4 Weeks 1 $419,888 1 18 Weeks 1 $577,718 1 Option 1 requires rewinding the existing 35 year old transformer. The cost to just rewind the transformer is $475,000. Additionally, this option requires the damaged transformer to be shipped and evaluated for additional damage. Estimates of the potential cost growth for the additional damage is an additional $80,000 or more which makes it very near the cost of a new transformer. Due to the high cost of this option and the additional time it adds because of handling, transporting, and evaluating the existing transformer, this option is not recommended. N: \CCOUNCIL\FINAL \Washington Substation Transformer Replacement, Project CL07- 2012.docx E 47 September 4, 2012 City Council Re: Washington Substation Transformer Replacement, Project CL07 -2012 Page 2 Option 2 is for a rebuilt transformer. The only used transformer that either the City or the AWC insurance adjustor was able to locate is a "reconditioned" unit available from Sunbelt Transformers. Option 2 requires some modification to the existing secondary bus to connect to a used transformer. Sunbelt was unable to provide information on several pertinent questions about this transformer's history that could present real potential problems if procured. The exact age of the unit and repair history is unknown. It was reconditioned in 2008, but not rewound. The windings are the original aluminum rather than copper, with fairly high losses of efficiency. There is no history of oil tests to help determine condition. It comes with only a one -year warranty. All things considered, the risks do not justify the savings in time and delivery. Option 3 is for a new 69kV /12kV, 12/16/20/22.4 MVA transformer with copper windings. Prices were solicited from Virginia Transformer, Delta -Star, and Sunbelt Transformer. At this time, only Virginia Transformer has responded with a "new" price. The price for this is shown as Option 3 in the table. The Option 3 cost includes a $30,000 premium for 4 weeks earlier delivery. Shipping and crane costs are included in the price. It has a typical 5 -year warranty, but should last over 40 years. Option 3 is recommended to go forward with. Additional costs are anticipated for setup and temporary backup provisions. Staff has made arrangements with the PUD for a standby transformer in case the City requires additional transformer capacity during the period needed to restore Washington Substation. New CFP project CL07 -2012 is assigned to this work in the total amount of $650,000. Negotiations with Washington Cities Insurance Authority (WCIA), the City's insurance carrier, are ongoing regarding the extent of insurance reimbursement. At this time, it is believed that a settlement will cover all or most of the cost for this procurement, less the City's deductible of $25,000. Staff is expecting to conclude negotiations with the insurance adjustor by the time this memorandum goes to Council, with subsequent approval by their headquarters. Staff will advise Council of the progress of that negotiation at the Council meeting. Staff is advising a budget amendment using Electric Utility reserves in the amount of $650,000 for this project, with any insurance reimbursement being refunded to the electric utility fund. It is recommended the City Council: 1) authorize the City Manager to enter into a contract with Virginia Transformer Company to acquire a new 12 MVA transformer for Washington Substation in the amount not to exceed $557,718.00, and to make minor modifications as necessary. 2) authorize new project CL07 -2012 for the CFP program in the amount of $650,000 and approve an amendment to the 2012 electric utility budget in the amount of $650,000 for this project. E 48 PORTANG:EL.ES W A S H I N G T O N U.S.A. CITY COUNCIL MEMO DATE: September 4, 2012 To: CITY COUNCIL FROM: NATHAN A. WEST, DIRECTOR COMMUNITY ECONOMIC DEVELOPMENT SUBJECT: AMENDMENT TO SECTION 14.03 PAMC EXEMPTIONS TO BUILDING PERMITS Summary: Amendment to Section 14.03 of the Port Angeles Municipal Code (PAMC) to include certain exemptions not previously excluded from building permits. Recommendation: Conduct a second reading of the attached Ordinance and adopt Ordinance. Backzround Analysis: Council conducted a first reading of an ordinance proposed to amend the state adopted building codes to exempt work located in a right of way, i.e. bridges and certain other utility construction projects, from building permit requirements. This action falls under the purview of the local jurisdiction per RCW 19.27.060. Such work will continue to be done under the direction and oversight of the City's Public Works Utilities professional staff, as has historically been the case. All work and engineering must continue to meet state building codes and other applicable development standards without question. A minor building permit exemption for nonstructural siding was also recommended. Following review of the proposals, Council directed that wording be included in the final ordinance to recognize that such projects will continue to meet appropriate and applicable standards That wording has been added to the final ordinance for Council's consideration. Staff will be available for questions. Attachment: Ordinance H -1 ORDINANCE NO. AN ORDINANCE of the City of Port Angeles, Washington, amending Chapter 14.03 of the Port Angeles Municipal Code relating to the Building Code. THE CITY COUNCIL OF THE CITY OF PORT ANGELES DO HEREBY ORDAIN as follows: Section 1. Ordinance 2552, as amended, and the Port Angeles Municipal Code are hereby amended by amending PAMC 14.03.020 to read as follows: 14.03.020 Amendments to International Codes. Pursuant to RCW 19.27.040, RCW 19.27.060(3) and (4), and PAMC 14.04.020, the following amendments to the International Building Code, International Residential Code, International Fire Code, and Uniform Sign Code are adopted: A. International Building Codes, Chapter 5, Table 503 is amended by adding the following footnote: (e) Type V -B construction prohibited in CBD Central Business District. B. International Building Code, Section 903.2.10 is amended by adding the following: 903.2.13 Automatic Sprinklers shall be provided: (a) In all buildings where the floor area exceeds 6,250 square feet on all floors; (b) In any adult family home, boarding home, or group care facility that is licensed by the Washington State Department of Social and Health Services for more than five persons; However, the height and area increases specified in Section 504 and 506 (for sprinklers) shall be permitted. For the purpose of the subsection, portions of buildings separated from the rest of the building in accordance with the International Building Code may be considered as separate buildings. C. A building permit under the International Building Code is not required for roads, bridges, sidewalks, drainage structures, retaining walls and similar structures, and electrical transmission towers and telephone poles (not including cell towers) regulated, approved, and inspected by the City's Public Works Utilities Departments from building permits. These facilities may be subject to other codes or standards, and this paragraph is not intended to exempt such structures from other codes or standards to the extent they are applicable. &D. International Residential Code, Section R 105.2.1, is amended by restricting work exempt from a permit to one story detached accessory structures provided that the floor area does not exceed 120 square feet. H -2 D E. International Residential Code is amended to provide as follows: No building permit is required for construction of decks less than 30" from finished grade, unless such deck is part of a larger construction project for which a building permit is required, but this provision does not exempt deck construction from the minimum performance standards and objectives contained in the state building code. F. International Residential Code is amended to exempt the replacement of non structural sidins that does not result in construction less than the minimum performance standards and obi ectives contained in the state buildine code E.G. Uniform Sign Code, Chapter 3, Section 301, is amended by adding the following: Provided that presently existing signs not in conformity with this code, as amended, may be maintained in their present condition unless hazardous, but may not be altered or reconstructed unless in conformity with this code. ftH. Uniform Sign Code, Chapter 3, Section 303: Delete #3, signs less than 6 feet above grade. G.I. Uniform Sign Code, Chapter 4, delete Table 4 -B. In lieu thereof, Chapter 32, Section 3205.1 of the Uniform Building Code, 1997 Edition, shall apply to projection of signs. Section 2. The City Clerk and the codifiers of this ordinance are authorized to make necessary corrections to this ordinance including, but not limited to, the correction of the scrivener's /clerical errors, references, ordinance numbering, section/subsection numbers and any references thereto. Section 3 Severabilitv. If any provision of this Ordinance or its application to any person or circumstance is held to be invalid, the remainder of the Ordinance or application of the provision of the Ordinance to other persons or circumstances is not affected. Section 4 Effective Date. This ordinance, being an exercise of a power specifically delegated to the City legislative body, is not subject to referendum. This ordinance shall take effect five days after its publication by summary. PASSED by the City Council of the City of Port Angeles at a regular meeting of said Council held on the day of September, 2012. -2- H -3 ATTEST: APPROVED AS TO FORM: Janessa Hurd, City Clerk William E. Bloor, City Attorney PUBLISHED: 2012 By Summary -3- Cherie Kidd, Mayor G LEGAL \a ORDINANCES &RESOLUTIONS \ORDINANCES 2012 \18 Intl Bldg Code Decks 08 28 12 wpd H -4 GIVE. LIVE 1.14 TED. VOL WEER United Way of Clallam County P.O. BOX 937 Port Angeles WA 98362 360-457-3011- infortiqin itedwavc la Ila ,ore August 29. 2012 To: Mayor Cherie Kidd, Port Angeles City Council members, Dan McKeen, City Manager 4/10 From: Jody Moss, Executive Director, United Way of Clallam County Re: City of Port Angeles Human Services Funding— Mid Year Report 2012 Preliminary Discussion 2013 Funding Needs (City Budget) Six months ago the Port Angeles City Council allocated $55,125 for thirteen local health and human service agency grants from the Port Angeles Health and Human Services Fund. On behalf of the board of United Way and the agencies that received funding, please accept my thanks for your support and your continued commitment to serving vulnerable populations in Port Angeles. This investment helps those individual but more important strengthens the entire community. Attached is a summary six-month report from the agencies that received City of Port Angeles' I luman Services funding for 2012. In the first six months of 2012, more than 7,300 individuals received help with the Port Angeles Human Services funding. As you will note, most agencies see their clients more than once. Successful prevention strategies include multiple contacts with clients to successfully establish strong relationships. teach different behavior, and make change more permanent in that client's life. Some of those outcomes include increased academic success, strengthened families and increased parenting skills leading to school readiness and thriving children; and healthier at risk and frail senior populations based on access to nutritious meals, behavioral health, medical and oral health services; strengthened families and children addressing domestic violence. Again, 1 commend your leadership in recognizing the value and continuing to provide funding for these essential health and human services. These are wise and strategic investments which will yield later benefits for all Port Angeles residents. When at risk children are successful in school, all children benefit from greater educational resources in the schools. Fewer children drop out of school, interact with juvenile services. or develop drug and alcohol problems. Healthier community members lead to fewer uncompensated health care expenses. Human service investments yield reduced costs in community programs like police, jail, health care and allow these same programs to invest in prevention, education and community support We hope that as you enter the budget period, that you will renew the funds for 2013 with the understanding that you are investing in prevention of bigger and more expensive problems. Funding for health and human services is a value judgment for government and one which we strongly believe is government's responsibility. Thank you for taking on that challenge and for allowing United Way to be a part of your work. 2012 City of Port Angeles Health Human Services funding report Jan June Unserved 2010 2011 2012 Unduplicated Total Port Port Unserved Clients Selected Outcomes Agency /Program Boys and Girls Club Port Angeles site. General operating support for youth services, programs, transportation First Step Family Support Cntr Drop -in Center for parent support of stressed. vulnerable, low income families with young children) First United Methodist Church Friendship Dinner Program weekly meal for low income citizens in need Healthy Families of Clallam County Core Services. Youth support groups, crisis intervention emerg. Shelter, prevention education, children's advocacy services etc Lutheran Community Services (Parent Liner Healthy Families Project info, advocacy Play Learn early teaming program, financial budgeting and legal advocacy, meal classes, etc, Olympic Community Action 1) Meals on Wheels Nutrition 2) Respite care for !amities of elderly (Encore" Adult day care program) Olympic Peninsula YMCA North Olympics Amencorps Program Funding Funding Funding Client Client Angeles Count Contacts Residents 6 months 6 months 6 months $4,800 $4,800 $1,500 171 7,222 164 $5.500 55,500 $3.500 518 1,362 adults 453 1,171 kids 51,250 51,500 $1,000 260 $4.500 $4,500 $8.500 257 $4,000 $3,000 84,875 1 892 $3000 $1,500 $3,500 57 „500 $7,500 86,000 71 510 2,700 2,100 no into 35,190 200 257 3,002 1,204 354 Angeles Unincoro 6 months 7 40 679 12 Clients Not Referred Referred 6 months 6 months 140 N/A 0 0 3 0 0 0 Youth aren't home alone after school, during summer break They have access, transport to a clean, safe environment with adult suoervison, and get needed support to help succeed in school and become self- directed, lifelong learners 90% participation m home -work assistance and tutoring program O Social support networks Increased (protective in preventing child abuse 1 neglect): Resources accessed, positive environment for Inds to play and grow, Positive parenting skills Leads to enriched, early learning Access to basic needs items, also. NiA Able to serve approx 6,000 people yearly with hot nutritious meal available to anyone who needs it wnh some takeaway for the weekend Able to handle increased demand this year Expanded group of meal coordinators and of cooking teams provides stability and continuity for the weekly meals, serving those in O Emergency Transitional Shelter case management. includes Parenting skills education classes, 1 crisis intervention, counseling, advocacy to DV I sexual assault victims Helps victims escape the cycle of violence, minimize trauma for child victims, helps survivors be safe and improves families' quality of life. 0 Family stabilization services, advocacy, and support helps people obtain rent assistance, job resources, legal help etc Families report that they get the help they need Also, Play and Learn early teaming program helps parents communicate better with 'kids. utilize parent info like reading, appropriate development and behaviors, etc. Optimizes each child's individual growth, development 0 Adult Day Care: Participants engaged in social programs enabling them to function at their highest level, remain living at home with best quality of life Caregivers get respite, support Meals on Wheels Homebound seniors get nutnhon, ongoing social contact, informal asessrnents Less stress about getting and preparing food, meals, O Academic Support tutoring of students, with assessment of improved grades in readmo, writing, math. science, One to one and small group mentoring results in better engagement, attendance, and academic proticientcy due to connection, support from mentors. Student scores on track to meet program goals. AgencyiProgram Pro Bono Lawyers of Clallam Jefferson County Operating support of community office located in Port Angeles legal aid resources Peninsula Behavioral Health Behavioral healthcare treatment, stabilization services for low income clients who don't qualify tor public, state funding assistance Serenity House of Clallam County Childcare Center al the Commons 55,000 55.000 54,500 43 children in Coordinated services and operating 23 households costs to children from families coming out of homelessness MOSAIC (formerly SNAP) Classes and programs for developmentally disabled people Vision Loss Center Vision aid services to blind and visually impaired clients Totals 200ty of Port Angeles United Way Admin 2% Total from City of P.A. Unserved 2040 2011 2012 Unduplicated Total Port Port Unserved Clients funding Funding Funding Client Client Angeles Angeles Clients Count Contacts Residents Unincoro Referred 6 months 6 months 6 months 6 months 6 months no applic. $0 51,500 278 1,088 154 45 $4,000 54.000 58,000 2,366 30,404 1,406 51,500 5500 52,000 332 50 51.450 51,500 Volunteers in Medicine Clinic Free Medical Clinic for under and $7,000 $7,000 $8,750 uninsured citizens: Medical, behavioral health, and expanded oral health care visits 12 873 548,050 555,125 $55,125 7,340 51,125 51125 $1,125 556,250 556,250 556,250 3,359 12 1,779 Z. 32 200 7 651 164 0 0 0 885 NIA 5,082 1,795 197 Not Referred 6 months Selected Outcomes Health Human Services funding report Jan dune unknown Legal aid services provide clients personal and family secunty Clients learn how to use court system without lawyer, get justice and advocacy They get quicker and more frequent legal aid help from professionals, can deal with evictions, restraining orders, etc 3 0 Community access to mental health services for tow income, unfunded clients, reduced police response and utilization of ER. decreased anger and violent behaviors, older adults are finked up with community resources 0 More kids from homeless/vulnerable families can attend childcare they show better anger management homework, and problem solving skills Also, Improved behavior, socialization, and positive attitudes towards learning. Allows parents to be free to seek employment, housing counseling, or job training while kids well cared for 0 Clients learn how to feet safe, secure, and practice activities that increase understanding of good health and positive work habits. Clients increase self esteem through performances, activities, and ecognition of achievements Clients learn to make and direct their own choices and lives to be more independent Keeping the Vision Center Open (meeting operating expenses), improved community outreach with rack cards. Braille services. and increased customer contacts are accommodated more service offered Supports low vision needs of clients, to stay independent N/A Medical clinic is well staffed, and chronic care clinic and mental health services' provide effective medical, behavioral, and chronic care Treatment prevents escalation of chronic to acute conditions Health improvement and case management markers are being followed, and demonstrate improved behavioral health Rx manage- ment and lifestyle changes are improving clients' medical health, J -3 PORT NGELES W A S H I N G T O N U.S.A. CITY COUNCIL. MEMO Date: September 4, 2012 To: CITY COUNCIL From: Terry Gallagher, Police Chief Subject: Wireless Mobile Data System Acquisition Integration Agreement Amendment No. 2 Summary: In accordance with the Wireless Mobile Data System Acquisition and Integration Agreement, changes by the City were anticipated and planned during design and construction and a contingency was established. City Council approval to proceed with the changes is needed prior to authorizing notice to proceed to commence the last phase of construction. Recommendation: Approve and authorize the City Manager to sign Amendment No. 2 to the Wireless Mobile Data System Acquisition and Integration Agreement with Capacity Provisioning, Inc., in an amount not to exceed $127,166.11, which increases the maximum compensation under the agreement from $2,626,344.77 to $2,753,510.88 including applicable tax, and to make minor modifications to the agreement, if necessary. Background /Analysis: On December 13, 2011, City Council approved a Wireless Mobile Data System Acquisition and Integration Agreement (Agreement) for a Wireless Mobile Data System (WMDS). On July 17, 2012, City Council approved Amendment No. 1 for in -car cameras for public safety, which was funded by the Federal Emergency Management Agency (FEMA). In accordance with the Agreement, changes were anticipated during design and construction of the WMDS and a $127,127.00 contingency was established. City Council approval to proceed with the changes is needed prior to authorizing commencement of the last phase of construction. The contingency was previously approved by City Council, and is also a part of the City's required cash match under the Broadband Technologies Opportunities Program (BTOP) grant. The proposed changes include reductions to the scope of work proposed by Capacity Provisioning, Inc. The additions to the scope of work are recommended by Columbia Telecommunications Corporation and staff. The additional work will be completed by Capacity Provisioning, Inc., during the last construction phase. The additional work on vehicles will be performed at the same time the WMDS hardware and software is installed in police cars prior to October. This will save labor and costs that would be incurred in the future as the WMDS hardware and software is installed in vehicles. N: \CCOUNCIL\FINAL \WMDS Design Acquisition Agreement Amendment No. 2.doc J 4 September 4, 2012 City Council Wireless Mobile Data System Acquisition Integration Agreement Amendment No. 2 Page 2 The changes to the scope of work are summarized below; all dollar amounts in this rnemo include applicable tax. The negotiated amounts are fair and reasonable. r Summary of Proposed Amendment No. 2 Change Description 1. Vehicle gateways for utility vehicles replaced to be the same as public safety vehicles. 2. Design of WMDS avoids use of photocell power supply light adapters. 3. Design allowed removal of 10 uninterruptible power supplies. 4. Design required installation of labels to identify wireless access points. 5. Installation of a second electric service was required to meter energy consumption. 6. 2.4 Ghz antennas enable mobility for computers and other devices within 250 feet of public safety vehicles. 7. Trunk tray to protect hardware in public safety vehicles. 8. Use of a higher strength mounting bracket was required by the City during design. 9. Vehicle antennas and hardware needed for compatibility with Verizon 4 generation service to enhance mutual aid. 10. Additional 11 wireless access points to further enhance network availability and quality of service. 1 Original Agreement 1 Agreement including Amendment No. 1 1 Agreement including Amendments No. 1 2 Agreement Amendment Summary 1 Initiated By 1 Amount 1 CPI (4,918.60) CPI (8,466.71) CPI (16,352.47) City 108.40 City 1,464.83 City 9,339.75 City 13,333.20 City 31,096.23 City 35,284.20 City $66,277.28 Total 1 $127,166.11 Attachment: Draft Amendment No. 2 to the WMDS Acquisition and Integration Agreement 1 $2,577,922.50 1 2,626,344.77 1 1 $2,753,510.88 1 J -5 AMENDMENT No. 2 TO THE WIRELESS MOBILE DATA SYSTEM ACQUISITION AND INTEGRATION AGREEMENT BETWEEN THE CITY OF PORT ANGELES AND CAPACITY PROVISIONING, INC. This Amendment is made this day of 2012 by and between the City of Port Angeles, a Washington municipal corporation "City and Capacity Provisioning, Inc., existing under the laws of Washington, registered to do business in Washington State, hereinafter the "Vendor The Parties recite, covenant, and agree as follows: Section 1. Prior Agreement. The Parties entered into an Agreement dated December 20, 2011 providing for installation of a Wireless. Mobile Data System (the WMDS). Said WMDS consists of the design, acquisition, and construction of a WMDS that will be integrated with the fiber optic network for the City's public safety, utilities, and general public functions and the City's existing information systems for use by the City in accordance with the terms, conditions and specifications set forth in the original Agreement. The Parties also entered into Amendment No. 1 to the WMDS Acquisition and Integration Agreement dated July 17, 2012 for in car camera systems with server and /or server software. Except as provided in Section 5.1 Total Compensation that- =includes amendments to Exhibit 3 Schedules "B "C and "D the December 21 ;x2011 Agreement and July 17, 2012 Amendment No. 1 between the City and Vendorsare ratified and shall remain unchanged and in full effect. Section 2. The December 20, 2011 Agreement and July 17, 2012 Amendment No. 1 are hereby amended by amending Section 5.1 Total Compensation of the Agreement in its entirety to read as follows: 511 Total Compensation 5:1 Total Compensation The City shall compensate the Vendor in the amount of $1,939.718.85, which includes all applicable taxes in accordance with Exhibit 3 Schedules "A "B "C if the Vendor successfully completes Phase II, and the Phase I1 System Acceptance Test is accepted by the City_by November 2, 2012. If the Phase II System Acceptance Test is accepted by the City by November 2, 2012 the Vendor shall not be required to remove all equipment, facilities, software and other materials installed during Phase II and shall not be required to refund to the City in full all compensation paid by the City to the Vendor under this Agreement in accordance with Section 3.1.3. Invoicing and payment of compensation shall be in the manner and at the times provided in Section 5.3 below. No other compensation or consideration shall be due to the Vendor for the successful completion of Phases I and II. Page 1 J -6 By: In the event the Vendor successfully completes Phase III, and after the Phase III System Acceptance Test is accepted by the City, and the City approves the Vendor's as -built drawings, the City shall compensate the Vendor the amount of $813,792.03 for Phase III, which includes all applicable taxes in accordance with Exhibit 3 Schedule "D" and Proposed Exceptions "3 "4 and "5" included in Exhibit 3 Schedule "D" and Schedule "D" optional item "2" including up to 6 in car camera systems with server and /or server software. Payment of compensation for Phase III shall be in the manner and at the times provided in Section 5.3 below. Vendor agrees to sell to City, upon City request, for 3 years after final System Acceptance Test, additional Wireless Access Point equipment. The charges for Wireless Access Point equipment included in Exhibit 3 Schedules "B" and "C" shall remain valid subject to City acceptance based on the Vendor's actual cost plus a 12 .'markup for a minimum of three years following City approval of the final System Acceptance Test. Vendor agrees to sell to City, upon City request, for 3 years after final System Acceptance Test;.. additional Vehicle Access Mobile Wireless Units equipment. The charges for Vehicle Access Mobile Wireless Units shall remain valid subject to Clallarn County, Fire District No 2, Fire District No 3, and Lower Elwha Klallam Tribe acceptance based on the Vendor's actual cost plus a 12% markup for a minimum of three years following::. City approval of the final System Acceptance Test. Section 2. The December 20, 201 ,Agreement is hereby amended by amending Exhibit 3 Schedules "B "C and "D" of the Agreement in their entirety to read as follows: (Intentionally left blank, final revisions to Schedules to be inserted here) CITY OF PORT ANGELES By: Dan McKeen Name (Print) City Manager Title: Date: Date: Page 2 CAPACITY PROVISIONING, INC. J -7 PORT NGELES W A S H I N G T O N U.S.A. COMMUNITY ECONOMIC DEVELOPMENT City of Port Angeles Code Compliance: 2012 Statistics and Results Code compliance is an important tool for the city in reducing criminal activity, freeing police to perform other duties; protecting property values by ensuring that a minimum standard of maintenance is maintained; eliminating health hazards before they become a bigger problem; enforcing zoning standards so that neighborhoods maintain livability; and helping citizens resolve problems that can be difficult without the tools available to compliance staff. The city receives a tremendous value in its compliance staff. The City of Port Angeles employs one code compliance officer who also supports building inspections, permitting, and performs other administrative duties as assigned. The effectiveness of the code compliance program is directly proportionate to the amount of time spent on cases by the code compliance officer: less field time equates to less enforcement success. Code compliance is important to the citizens of Port Angeles. It enhances the safety of the community, reduces crime, ensures a pleasant tourist experience, and maintains property value. By making sure that yards are maintained, fire hazard is reduced and homes appear occupied, the potential for vandalism and theft is greatly reduced. Having a code compliance officer allows citizens to express their concerns over issues in their neighborhood and community that otherwise may fester into an unacceptable situation that need not occur. 278 cases have been logged from January to June of 2012 for issues ranging from overgrown vegetation, garbage, junk vehicles, graffiti, and unsafe structures to issues of sanitation and living conditions. Citizens initiated approximately 90 percent of those complaints and 90 percent of the cases have been resolved. Each complaint begins with pictures being taken as appropriate, ownership research, and initial contact being made. Appropriate action then begins per city code if the initial contact does not yield action that result in compliance with the City's municipal code requirements. Staff is careful to detail all contacts and follows up with both complainant and property owner of subject complaint. Some examples of successful compliance projects are shown on the following pages. 1 M -1 Trash and Debris 2 Unsightly, and damaging to neighborhood property values, these cases can also attract rodents, causing a health hazard and nuisance. M -2 Graffiti This vacant commercial building was not being maintained. Overgrown vegetation provided a sense of neglect and local transients and graffiti activity soon became a problem. Trash and graffiti covered the property and building. Working with the property owner, vegetation was trimmed, trash cleaned, and the building was painted. Transient activity has ceased. This site is visited regularly to maintain a presence and ensure that the building remains in good condition. Residential structures are also a target for graffiti. 3 M -3 Alley Obstructions vilir AFTER BEFORE Overgrown vegetation extending into alleys creates a Tine -of -site problem for drivers and a hazard for pedestrians. These cases were complaint driven by a concerned citizen who brought these alleys to the attention of the code compliance officer. Working with an out -of -town owner and adjacent property owners, we were able to get the hedge and vegetation trimmed back improving visibility, safety, and use of the alleys. 4 M -4 Junk Vehicles 5 Junk vehicles are unsightly and reduce neighboring property values. The complaints by residents of the above neighborhoods resulted in several junk vehicles being removed and vegetation being maintained in the area. Code compliance had to write several letters and make several phone calls in order to close the complaints. Unfortunately, such property owners often continue to disregard city regulations and regular follow up is required to keep properties maintained. M -5 BEFORE BEFORE Overgrown Vegetation 6 AFTER AFTER Many homes throughout Port Angeles have been abandoned or are in foreclosure. Compliance staff works regularly with banks and asset managers to maintain the minimum level of standards set by city code. It can take months of research, letters and personal contact to have properties maintained. However, once these properties are identified, banks will often add the properties to a regular maintenance schedule, giving the properties the appearance of being occupied. These yards are often reported by neighbors who are concerned about fire hazard, appearance, and a vagrant criminal element. M -6 Zoning Violations 7 Zoning violations are often more complex than vegetation or trash complaints and require the assistance of planning staff. In the above case, the property was zoned for residential use but was being used commercially and included a large parking lot. This can negatively impact the character of a residential neighborhood by increasing traffic, noise levels, and activity not normally expected in a residential zone. Neighboring property value and overall enjoyment suffer. Living in travel trailers is prohibited in the city. Violations of this nature are often reported by neighbors who are concerned about sanitation, proximity to property lines, and general appearance. M -7 Long -Term Projects 8 There are Tong -term compliance problems, both residential and commercial, that take years to resolve. These above photos are of a case that involved multiple violations including trash, illegal living arrangements, human waste in the yard, and junk vehicles. Neighbors communicated regularly with compliance staff to resolve ongoing issues. Site visits, phone calls, letters, and finally legal staff involvement were some of the steps used to gain compliance. This highly visible commercial site has had rodent infestations, graffiti, transient activity, building and structural code violations, as well as on -site hazards that posed a safety risk to people and animals. It took several years of work to resolve these issues with some success. M -8 Code compliance fulfills an important need in the Port Angeles community. The Code Complaince Officer often gains complaince by speaking with property managers, tenants, and owners. However, many properties have habitual problems with yard maintenance that would not be resolved without compliance involvement. For example, a citizen recently wrote: "The...lot was mowed today (mostly). The tractor guy said the owner waits until she receives your notice before doing anything. 5o good for you and your notices!!" In summary, it is important to provide and ensure safe, pleasant neighborhoods. It is a statistical fact that such environments enable and ensure lower crime and higher property values that result in a sense of well -being so important to a well functioning community. Some cases take a particularly lengthy period of time to close while others are handled very quickly. Repeat offenders are a disappointment and it may be necessary to take a more aggressive stance with those who intend to offend by increasing fines in the future. It is always rewarding when a quick resolution can be reached. 9 M -9 aRT �F 1 NGELES W A S H I N G T O N U.S.A. CITY COUNCIL MEMO DATE: SEPTEMBER 4, 2012 TO: CITY COUNCIL FROM: BYRON W. OLSON, CHIEF FINANCIAL OFFICER SUBJECT: WASHINGTON STATE AUDITOR'S REPORT The City of Port Angeles is audited every year by the Washington State Auditor's Office. The audit serves a dual purpose first, it provides an audit of the financial activity of the City to evaluate the City's compliance with local, state and federal laws and regulations regarding receipting and spending of the public's money; including all grants whether state, federal or private. Secondly, the audit looks at accountability for ensuring compliance the numerous local, state, and federal laws and regulations governing local government in the State of Washington. In an audit, the goal is to receive an Un- qualified Opinion from the State Auditor. To many in the public, this may sound like a negative report. On the contrary, an Un- qualified Opinion means tthe City of Port Angeles did not have any qualifications (or conditions) that "qualifies" the auditors opinion regarding either the financial reporting and activities of the City or its compliance with local, state and federal law. For the 2010 fiscal year, the City received an Un- Qualified Opinion that had one finding. A finding is a serious infraction of generally accepted accounting practices or violations of state or federal law /regulations. The audit finding was for inadequate controls on practices related to leave cash out. We are proud to report for the 2011 fiscal year audit, not only was it an Un- Qualified Opinion but the audit also noted the City had taken the necessary steps and actions to correct the deficiency resulting in the 2010 audit finding. In addition to no findings (the most serious audit infractions) the City did not have any management letter concerns raised by the auditor. A management letter concern is an issue that the auditor's believe could lead to a future audit finding if not corrected. The auditor did have two very minor exit items that have already been corrected. The first involved the classification of some very minor accounting funds that need to be closed as a result of some new guidance from the Government Accounting Standards Board (GASB) and a minor issue related to City -owned cell phones that was clarified with revised instructions to employees. The City appreciates the hard work of the Washington State Auditor's Office in their efforts the help ensure the City follows the best possible practices in protecting the public's resources. Between the joint efforts of the State Auditor's Office and the diligent efforts of City staff, we continue to work hard to ensure that the public's assets are protected and put to use in the best possible way. M -10 Washington State Auditor's Office Financial Statements and Federal Single Audit Report Issue Date August 6, 2012 City of Port Angeles Clallam County Audit Period January 1, 2011 through December 31, 2011 Report No. 1008107 WASH INGTON BRIAN SONNTAG STATE AUDITOR M -11 August 6, 2012 Mayor and City Council City of Port Angeles Port Angeles, Washington Report on Financial Statements and Federal Single Audit Please find attached our report on the City of Port Angeles' financial statements and compliance with federal laws and regulations. We are issuing this report in order to provide information on the City's financial condition. Sincerely, BRIAN SONNTAG, CGFM STATE AUDITOR Washington State Auditor Brian Sonntag M -12 Insurance Building, P 0 Box 40021 Olympia, Washington 98504 -0021 (360) 902 -0370 TDD Relay (800) 833 -6388 FAX (360) 753 -0646 http /www sao wa gov Table of Contents City of Port Angeles Clallam County January 1, 2011 through December 31, 2011 Federal Summary 1 Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters in Accordance with Government Auditing Standards 3 Independent Auditor's Report on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major Program and on Internal Control over Compliance in Accordance with OMB Circular A -133 5 Independent Auditor's Report on Financial Statements 7 Financial Section 9 M -13 Federal Summary City of Port Angeles Clallam County January 1, 2011 through December 31, 2011 The results of our audit of the City of Port Angeles are summarized below in accordance with U.S. Office of Management and Budget Circular A -133. FINANCIAL STATEMENTS An unqualified opinion was issued on the financial statements of the governmental activities, the business -type activities, each major fund and the aggregate discretely presented component units and remaining fund information. Internal Control Over Financial Reporting: Significant Deficiencies: We reported no deficiencies in the design or operation of internal control over financial reporting that we consider to be significant deficiencies Material Weaknesses: We identified no deficiencies that we consider to be material weaknesses. We noted no instances of noncompliance that were material to the financial statements of the City. FEDERAL AWARDS Internal Control Over Major Programs: Significant Deficiencies: We reported no deficiencies in the design or operation of internal control over major federal programs that we consider to be significant deficiencies. Material Weaknesses: We identified no deficiencies that we consider to be material weaknesses. We issued an unqualified opinion on the City's compliance with requirements applicable to each of its major federal programs We reported no findings that are required to be disclosed under section 510(a) of OMB Circular A -133. M -14 Identification of Major Programs: The following were major programs during the period under audit: CFDA No. 14.228 15.236 81.041 Proaram Title Community Development Block Grants /State's Program ARRA Environmental Quality and Protection Resource Management (Recovery Act) State Energy Program The dollar threshold used to distinguish between Type A and Type B programs, as prescribed by OMB Circular A -133, was $300,000. The City qualified as a low -risk auditee under OMB Circular A -133. M -15 Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters in Accordance with Government Auditing Standards Mayor and City Council City of Port Angeles Port Angeles, Washington City of Port Angeles Clallam County January 1, 2011 through December 31, 2011 We have audited the financial statements, of the governmental activities, the business -type activities, each major fund and the aggregate discretely presented component units and remaining fund information of the City of Port Angeles, Clallam County, Washington, as of and for the year ended December 31, 2011, which collectively comprise the City's basic financial statements, and have issued our report thereon dated June 21, 2012. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. INTERNAL CONTROL OVER FINANCIAL REPORTING In planning and performing our audit, we considered the City's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the City's internal control over financial reporting. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the City's financial statements will not be prevented, or detected and corrected on a timely basis. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. M -16 COMPLIANCE AND OTHER MATTERS As part of obtaining reasonable assurance about whether the City's financial statements are free of material misstatement, we performed tests of the City's compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards This report is intended for the information and use of management, the Mayor and City Council, federal awarding agencies and pass- through entities. However, this report is a matter of public record and its distribution is not limited. It also serves to disseminate information to the public as a reporting tool to help citizens assess government operations. June 21, 2012 BRIAN SONNTAG, CGFM STATE AUDITOR M -17 Independent Auditor's Report on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major Program and on Internal Control over Compliance in Accordance with OMB Circular A -133 Mayor and City Council City of Port Angeles Port Angeles, Washington COMPLIANCE City of Port Angeles Clallam County January 1, 2011 through December 31, 2011 We have audited the compliance of the City of Port Angeles, Clallam County, Washington, with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A -133 Compliance Supplement that could have a direct and material effect on each of its major federal programs for the year ended December 31, 2011. The City's major federal programs are identified in the Federal Summary. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility of the City's management. Our responsibility is to express an opinion on the City's compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of Arnerica; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A -133, Audits of States, Local Governments, and Non -Profit Organizations. Those standards and OMB Circular A -133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the City's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on the City's compliance with those requirements. In our opinion, the City complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended Decernber 31, 2011. M -18 INTERNAL CONTROL OVER COMPLIANCE The management of the City is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered the City's internal control over compliance with the requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A -133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the City's internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. This report is intended for the information of management, the Mayor and City Council, federal awarding agencies and pass- through entities. However, this report is a matter of public record and its distribution is not limited. It also serves to disseminate information to the public as a reporting tool to help citizens assess government operations. BRIAN SONNTAG, CGFM STATE AUDITOR June 21, 2012 M -19 Independent Auditor's Report on Financial Statements Mayor and City Council City of Port Angeles Port Angeles, Washington City of Port Angeles Clallam County January 1, 2011 through December 31, 2011 We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund and the aggregate discretely presented component units and remaining fund information of the City of Port Angeles, Clallam County, Washington, as of and for the year ended December 31, 2011, which collectively comprise the City's basic financial statements as listed on page 9. These financial statements are the responsibility of the City's management. Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standardls require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audlit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund and the aggregate discretely presented component units and remaining fund information of the City of Port Angeles, as of December 31, 2011, and the respective changes in financial position and, where applicable, cash flows thereof, and the respective budgetary comparison for the General fund for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we have also issued our report on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit M 20 and information on postemployment benefits other than pensions on page 84 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during the audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Our audit was performed for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The accompanying Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A -133, Audits of States, Local Governments, and Non Profit Organizations. This schedule is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the basic financial statements taken as a whole. BRIAN SONNTAG, CGFM STATE AUDITOR June 21, 2012 M -21 City of Port Angeles Clallam County January 1, 2011 through December 31, 2011 REQUIRED SUPPLEMENTARY INFORMATION Financial Section Management's Discussion and Analysis 2011 BASIC FINANCIAL STATEMENTS Statement of Net Assets 2011 Statement of Activities 2011 Balance Sheet Governmental Funds 2011 Reconciliation of the Balance Sheet to the Statement of Net Assets Governmental Funds 2011 Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds 2011 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities 2011 Statement of Revenues, Expenditures and Changes in Fund Balances Budget and Actual General Fund 2011 Statement of Net Assets Proprietary Funds 2011 Statement of Revenues, Expenses and Changes in Fund Net Assets Proprietary Funds 2011 Statement of Cash Flows Proprietary Funds 2011 Statement of Fiduciary Net Assets Fiduciary Funds 2011 Statement of Changes in Fiduciary Net Assets Fiduciary Funds Firemen's Pension Trust Fund 2011 Notes to Financial Statements 2011 REQUIRED SUPPLEMENTARY INFORMATION Firemen's Pension Plan Schedule of Funding Progress —2011 Firemen's Pension Plan Schedule of Employer Contributions —2011 Other Postemployment Benefits LEOFF 1 Schedule of Funding Progress —2011 Other Postemployment Benefits LEOFF 1 Schedule of Employer Contributions 2011 SUPPLEMENTARY INFORMATION Schedule of Expenditures of Federal Awards 2011 Notes to the Schedule of Expenditures of Federal Awards 2011 M 22 Financial Highlights City of Port Angeles, WA as of December 31, 2011 MANAGEMENT'S DISCUSSION AND ANALYSIS The management discussion and analysis section of the City of PortAngeles' Comprehensive Annual Financial Report provides an overview of the City's financial activities for the year ended December 31, 2011, and for the City's financial position at December 31, 2011. This information should be read in conjunction with the preceding letter of transmittal and the financial statements and notes to the financial statements that follow. The assets of the City of Port Angeles exceeded its liabilities at December 31, 2011 by nearly $228.1 million. Of this amount, $25.1 million is unrestricted and therefore may be used to meet the government's ongoing obligations to citizens and creditors. This is an increase of $4.2 million in citywide net assets over 2010 The City began Phase I of the Advanced Metering Infrastructure (AMI) project in 2011 by installing new "smart meters" to approximately 1,000 water and electric utility customers. This $4.9 million project is funded with revenue bonds and is expected to be completed in 2012. The Police Department obtained a US Department of Justice Community Oriented Policing Services (COPS) grant in the amount of $550,000 that will fully fund two vacant police officer positions for a three year period beginning in 2011. A total of 35 business -type construction in progress projects totaled almost $9.7 million at year end The two largest projects are the Combined Sewer Overflow (CSO) project at just under $5.3 million, and the 1 st Street Stormwater Separation Project at $1 1 million Citywide operating grants and contributions were nearly $3.0 million in 2011, compared to just under $1.0 million in 2010. The largest grants include a $1 3 million Bonneville PowerAdministration (BPA) grant for conservation incentive efforts, and $860,000 in Community Development Block Grant (CDBG) for housing rehabilitation. Capital grants and contributions totaled nearly $2.7 million compared to $1.6 million in 2010. The largest grant totaled $1.2 million and was from the Department of the Interior for the Stormwater Separation project. Governmental funds revenue finished the year $1.6 million more than 2010, while expenditures were nearly similar to 2010 The increase in revenues was primarily related to intergovernmental revenues growing from $3.2 million in 2010 to $4.2 million in 2011. In the General Fund, total expenditures came in $315 thousand below budget, mostly due to savings in personnel and professional services. This budgetary "savings combined with slightly lower than budgeted revenues, resulted in a net increase of almost $120 thousand in fund balance. Overview of the Financial Statements The City's basic financial statements are presented in three parts: 1) government -wide financial statements; 2) fund financial statements; and 3) notes to the financial statements. Other supplementary information in addition to the basic financial statements is also contained in this report. Government -wide financial statements The government -wide financial statements are designed to give the reader a picture of the financial condition and activities of the City as a whole. This broad overview is similar to the financial reporting of private sector M 23 businesses. The government -wide financial statements have separate columns for governmental activities and business -type activities. Governmental activities of the City include general government (finance, city manager, legal), public safety (police and fire), utilities and environment, economic environment, transportation, and culture and recreation. Governmental activities are primarily supported by taxes, charges for services, and grants. The City's business -type activities include electric, water, water treatment, wastewater, solid waste collection, solid waste transfer station /landfill, stormwater, electric conservation, and medic one utilities. Business -type activities are self supporting through user fees and charges, except medic one which also receives general fund support. The government -wide financial statements include not only the City of Port Angeles (known as the primary government), but also a public development authority (PDA) for which the City previously was financially accountable The HarborWorks PDA was dissolved in late 2010; however a residual balance remained in the HarborWorks account into 2011 to pay off any remaining mvoices.As of the end of 2011. there are no additional financial obligations of the HarborWorks PDA The statement of net assets presents information on all of the City of Port Angeles' assets and liabilities, highlighting the difference between the two as net assets. This statement is similar to the balance sheet of a private sector business Over time, increases or decreases in net assets may be one indicator of improvement or deterioration in the City's overall financial health. Fund Financial Statements City of Port Angeles, WA as of December 31, 2011 2 Management Discussion and Analysis (required supplementary Information) Governm -wide financial statements Fund financial statements Notes to financial statements The statement of activities presents information designed to show how the City's net assets changed dunng the year. This statement distinguishes revenue generated by specific functions from revenue provided by taxes and other sources not related to a specific function The revenue generated by the specific functions (charges for services, grants, and contributions) is compared to the expenses for those functions to show how much each function either supports itself or relies on taxes and other general funding sources for support. All activity on this statement is reported on the accrual basis of accounting, requiring that revenues are reported when they are earned and expenses are reported when they are incurred, regardless of when cash is received or disbursed Items such as uncollected taxes, unpaid vendor invoices for goods or services received during the year, and earned but unused vacation leave are included in the statement of activities as revenue and expenses even though no cash has changed hands Required supplementary Inform a11on (other than MD&A) The annual financial report includes fund financial statements in addition to the government -wide financial statements. While the government -wide statements present the City's finances based on the type of activity, general government versus business -type, the fund financial statements are presented by fund type such as the general fund, special revenue funds, and proprietary funds Afund is a fiscal and accounting entity with a self balancing set of accounts used to account for specific activities or meet certain objectives Funds are often set up in accordance with special regulations, restrictions or limitations. The City of PortAngeles, like other state and local governments, uses fund accounting to ensure and show compliance with finance- related legal requirements The City's funds are divided into three categories: governmental funds, proprietary funds, and fiduciary funds. M -24 City of Port Angeles, WA as of December 31, 2011 Governmental funds are used to account for essentially the same functions reported as governmental activities in the government -wide financial statements_ The basis of accounting is different between the governmental fund statements and the government -wide financial statements_ The governmental fund statements focus on near -term revenues /financial resources and expenditures while the government -wide financial statements Include both near term and long -term revenues/financial resources and expenses. The information in the governmental fund statements can be used to evaluate the City's near -term financing requirements and immediate fiscal health Comparing the governmental fund statements with the govemment -wide statements can help the reader better understand the long -term impact of the City's current year financing decisions. To assist in this comparison, reconciliations between the governmental fund statements and the government -wide financial statements are Included with the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances. The City of PortAngeles maintains 23 individual governmental funds The City's only major governmental fund, the General Fund, is presented separately in the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances. The remaining governmental funds are combined into a single column labeled other governmental funds Individual fund data for each of the other governmental funds can be found in combining statements later in this report. The City maintains budgetary control over its operating funds through the adoption of an annual budget. Budgets are adopted at the fund level for all funds in accordance with state Iaw.A budgetary comparison statement is presented for the general fund as part of the basic financial statements. Other budgetary comparison schedules are included following the other governmental funds' combining statements in this report. Proprietary funds are used by governments to account for their business -type activities. Business -type activities provide specific goods or services to a grou p of customers that are paid for by fees charged to those customers There is a direct relationship between the fees paid and the services received, The City of PortAngeles has two types of proprietary funds, enterprise funds and Internal service funds. Enterprise funds are used to account for goods and services provided to citizens. Internal service funds are used to account for goods and services provided internally to various City departments Enterprise fund financial statements are used to report the same functions presented as business -type activities in the government -wide statements, except with more detail. The City's major enterprise funds include electric, water, wastewater, and solid waste transfer station /landfill The other five enterprise funds (solid waste collection, stormwater, water treatment plant, medic I, and conservation) are reported as non-major proprietary funds. Internal service funds are an accounting device used to accumulate and allocate costs internally among the City's various functions The City uses internal service funds to account for its fleet of vehicles and equipment, medical insurance, and information technology. Internal service funds benefit both governmental and business -type activities and are allocated accordingly in the government -wide statement of activities. Internal service fund assets and liabilities are predominantly govemmental and have been included in the governmental activities column of the government -wide statement of net assets. Fiduciary funds account for assets held by the City in a trustee capacity or as an agent for individuals, private organizations, other governments, or other funds Fiduciary funds are not included in the government -wide financial statements because their assets are not available to support the City of PortAngeles' activities. The City has two types of fiduciary funds, a pension fund and agency funds. Agency funds are custodial in nature and do not include revenues and expenses as they do not measure the results of operations. M 25 Notes to the financial statements The notes to the financial statements provide additional Information that is important to a full understanding of the data in the government -wide and fund financial statements The notes are located immediately following the basic financial statements. Other information In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information concerning the City's progress in funding its obligation to provide pension benefits to certain retired firefighters and lifetime medical benefits to uniformed personnel hired before October 1, 1977. Required supplementary information may be found immediately following the notes to the financial statements The combining statements for other governmental funds, non -major proprietary funds, internal service funds, and fiduciary funds are presented immediately following the required supplementary information Government —wide Financial Analysis Statement of net assets The statement of net assets can serve as a useful indicator of the City's financial position. The City of Port Angeles' net assets at December 31, 2010 and 2011 total $223.9 million and $228 1 million respectively. Following is a condensed version of the government -wide statement of net assets for 2011 compared to 2010 Current and other assets Capital assets, net Total assets Other liabilities Long-term liabilities Total liabilities Total net assets City of Port Angeles, WA as of December 31, 2011 ctty of Port Angeles' Net Assets On thousands) Governmental Activities 2011 2010 28,529.0 28,092 7 85, 476.1 83 188 8 114 0051 111,281 5 Net assets Invested in capital, net of debt 79 7614 76,60 4 Restricted nonexpendable 957.7 1 045 4 Restricted expendable 270 3 247 9 Unrestricted 18.850.2 20,6736 99,871.6 5 98 574 4 Business -type Activities 2011 2010 S 59,409 6 116 891 2 176.300 8 60,364 8 114,404 8 174,769 6 3.201.2 1 572 8 5,7334 5,218 4 10.932 3 11 134 3 42.329 9 44,260 9 14,133.5 12 707 1 48 063 3 49,479 3 78,955 1 74,531 6 12,607 3 12,847 0 36,675 1 38,111 7 128 237 5 125,290 3 Total Primary Government 2011 2010 87,938 6 202367 3 290.305 9 158.718 5 957 7 12,877 6 55 555 3 88.457 5 197,593 6 286,051 1 6934 6 6.791 2 53 262 2 55,395 2 62 196.8 62.186 4 151.139 0 1,045 4 12,894 9 58.785 3 228 109 1 223,864 7 There are five basic transactions that will affect the comparability of the statement of net assets summary presentation. 1. Net results of activities will increase/decrease current assets and unrestricted net assets. 2. Borrowing for capital will increase current assets and long -term debt. 3. Spending borrowed proceeds on new capital will reduce current assets and increase capital assets. There is a second impact, an increase in capital assets and an increase in related net debt, which will not change the investment in capital assets, net of debt 4. Principal payment on debt will (a) reduce current assets and reduce long -term debt, and (b) reduce unrestricted net assets and increase investment in capital assets, net of debt. 5. Reduction of capital assets through depreciation will reduce capital assets and investment in capital assets, net of debt. M 26 City of Port Angeles, WA as of December 31, 2011 In governmental activities, approximately 80% of the net assets are reported as invested in capital assets, net of related debt. These assets are used to provide services to citizens, and as such are not available for future spending. In business -type activities, net assets categorized as unrestricted decreased by $1 million due to spending for capital Improvements Changes in net assets The changes in net assets table illustrates the increases or decreases in net assets of the City resulting from its operating activities. Following is a table showing the City's changes in net assets in 2011 compared to 2010, which is a condensed version of the citywide statement of activities. The table shows the revenues, expenses, and related changes in net assets for the governmental activities separate from the business -type activities for 2010 and 2011. There are nine basic impacts on revenues and expenses: Revenues 1. Economic condition various indicators can reflect a declining, stable or growing economic environment and can have a substantial impact on property, sales, gas or other tax revenue as well as public spending habits for building permits, elective user fees, and volumes of consumption. 2 Increase /decrease in Council approved rates while certain tax rates are set by statute, the City Council has significant authority to impose and periodically increase /decrease rates (for utilities, permits, recreation fees, etc.). 3. Increase /decrease in voter-approved rates: In 2001, Washington State voters approved Initiative 747 which limited increases in property tax levy amounts to the lesser of 1% or the implicit price deflator. 4. Changing patterns in intergovernmental and grant revenues: certain recurring revenues (state revenue sharing, block grants, etc may experience significant changes periodically while non recurring grants are less predictable and often distort their impact on year -to -year comparisons. 5 Market impacts on investment income: the City's investment portfolio is dependent on the performance of the market, in addition to the performance of the Local Government Investment Pool (LGIP) managed by the State Treasurer's Office. Other funds are placed with local financial institutions and with U.S. backed securities. All investments are subject to market conditions that may cause investment income to fluctuate Expenses 1 Changes in services within the functional expense categories (general government, public safety, transportation, etc individual programs may be added or deleted to meet changing community needs and budget restrictions. 2 Changes in personnel: changes in service demand may cause the Council to increase or decrease staffing levels. 3. Salary and benefit increases: expenses are affected by adjustments in cost of living, merit increases, union contracts, medical insurance, and retirement rates. 4. Inflation: the cost of goods and services provided to the City may experience increases due to ,inflation. M 27 City of Port Angeles, WA as of December 31, 2011 City of Port Angeles' Changes In Net Assets (in thousands) Total Governmental Activities Business -type Act €vibes Primary Government 2011 2010 2011 2010 2011 2010 Revenues Program Revenues Charges for services 4,768 7 4,476 2 55,499 0 55,330 9 60.267 7 59,807 1 Operating grants and contnbutions 1 406.0 802 5 1,544 9 162.1 2950 9 964 6 Capital grants and contributions 1,194.3 7074 1 489 2 25,3901 2683 5 26,097 5 General Reeenues Property taxes 4,7167 4,6398 4,7167 4.6398 Sales and use taxes 4.419 5 4 636 6 4 419 5 4 636 6 Utility taxes 3,801.1 3 817 5 3,801 1 3,817 5 Telephone tax 698 8 547 3 698 8 547 3 Real estate excise tax 207.1 227 4 207 1 227 4 Other taxes 201.6 182 7 201 6 182 7 Interest and investment earnings 438 9 532 3 1.174 7 900 3 1,613 6 1,432 5 Gain on sale of capital assets 39,8 36 8 39 8 36 8 Total revenues 21 8925 20,606 5 59,707 8 81,783 3 81,600 3 102.389 8 Program expenses including indirect expenses: General government 2,506.2 2 8701 2506.2 2,870 1 Public safety 9,943.5 9,6424 9,943 5 9,642.4 Utilities and environment 542 6 738 8 542 6 738 8 Transportation 2.699 4 2 376 8 2699.4 2.376 8 Economic environment 2,438 6 2 421 3 2438 6 2,421 3 Culture and ...,...,,,on 2.544 4 2,610 2 2544 4 2.610 2 Interest long -term debt 271.0 301 5 271.0 301 5 Electric utility 32,288 9 32,786 8 32,288 9 32,786 8 Water utility 5 814 4 5,508 7 5,814 4 5,508 7 Wastewater utility 5,737 2 5,512.5 5.737 2 5,512.5 Solid Waste Collection utility 3 275 4 3,153 0 3,275 4 3,153 0 Solid Waste Tfr Station /Landfill utility 5,451 2 5 576 8 5.451 2 5 576 8 Storrnwater utility 697 0 689 7 697 0 689 7 Conservation Utility 1 631 6 638.5 1,631 6 638 5 Medic 1 utiiliiy 1 514 5 1,441.6 1,514 5 1,441 6 Total expenses 20,945.7 20 961 0 56 410 2 55,307 6 77 355.9 76,266 6 Increase in net assets before transfers 5 946.5 (354 4) 5 3 297 6 26,475 6 4,244 4 26,121 2 Transfers 350 2 703 4 (350 4) (703 4) Change in net assets 1,2972 349 0 2.947 2 25,7722 4,244 4 26,121 2 Net assets beginning 98.574.4 98,169 6 125290 3 99 589 9 223 864 7 197 759 5 Prior period adjustments 55 8 (71 8) (16 0) Net assets ending 99,871.8 98 574 4 5 128.237 5 125,290 3 228,109.1 223,864 7 Governmental activities contributed almost $99 9 million of the citywide net assets, an Increase of $1.3 million from 2010. Key elements of the 2011 change in assets are as follows: Capital grants and contributions increased $487 thousand to $1.2 million due to several trail and shoreline repair projects funded by FEMA. Operating grants and contributions increased $604 thousand to $1.4 million as a result of public safely, planning, and housing grants, along with $143 thousand in donations to the Fine Arts Center Investment interest declined for the fourth straight year, down $93 thousand (17 from 2010 due to continued low interest rates. M -28 Business -type activities of the City's utilities increased the City of Port Angeles' net assets by $2 9 million Business -type activities account for 56% of the City's net assets. Key elements of this change are as follows' Capital grants in business type activities decreased by $23 9 million in 2011 due to the one -time donation of the $25 0 million Water Treatment Plant in 2010. The $1 5 million in capital grants for 2011 is comprised of a $1.2 million Stormwater grant from the National Park Service, along with $264 thousand in construction contributions in the Electric utility. Operating grants and contributions increased by nearly $1.4 million in 2011. The majority of this is related to a $1 3 million Federal BPAgrant for conservation incentives. Financial Analysis of the City's Funds City of Port Angeles, WA as of December 31, 2011 The focus of the City of Port Angeles' governmental funds is to provide information on near -term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City's financing requirements In particular, unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. At the end of 2011, the City's governmental funds reported combined ending fund balances of $17.1 million, a decrease of $651 thousand from $17 8 million in 2010. The reduction resulted from a number of factors, including the planned expenditures for debt service and capital projects. Of the total fund balance, just under $1.0 million is nonspendable for inventory, prepaids, and permanent fund principal. An additional $5.3 million is restricted based on state law, $4 8 million is committed based on Council direction, and $1.6 million is assigned based on staff requests. The remaining $4.4 million is unassigned and can be used for the ongoing operations of the City. The general fund is the chief operating fund of the City of Port Angeles. At the end of the current fiscal year, unassigned fund balance was almost $4.4 million, while total fund balance reached nearly $5.7 million. The remaining fund balance of approximately $1.3 million is divided between nonspendable ($1 thousand), restricted for criminal justice ($325 thousand), committed to contingencies ($250 thousand), and assigned for compensated absences ($655 thousand) and K -9 (almost $13 thousand). As a measure of the general fund's liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total fund expenditures Unassigned fund balance represents 27% of total general fund expenditures (excluding transfers), while total fund balance represents 34% of that same amount. General fund revenue (excluding transfers) increased $1 1 million from 2010, mostly due to a $419 thousand boost in building /planning permit revenue related to the biomass project. There were also minor increases in property tax collections, utility tax collections, and cemetery revenue General Fund expenditures (including transfers) ended 2011 at $18.4 million, an increase of 82% from the 2010 level of $17 0 million. A number of factors contributed to higher expenditures including $1.0 million in transfers to the CIP for capital projects, along with reporting additional activities in the General Fund due to the closure of special revenue funds at the end of 2010. The proprietary funds provide the same type of information found in the government -wide financial statements, but in more detail. Total net assets in the proprietary funds totaled $128.8 million at the end of 2011, an increase of $3.3 million over 2010. This is mostly a result of a $2.5 million increase in capital assets, net of depreciation The construction in progress was the largest source of growth in this area, with a number of protects in Electric, Water, Wastewater, and Stormwater contributing to the increase. M -29 Despite rate increases in Electric, Wastewater, Transfer Station and Medic I, 2011 operating revenues in the proprietary funds remained fairly constant compared to 2010 levels. Overall electric and water usage revenues were below budget, and Wastewater revenue was lowerthan budgeted due to the postponement of the CSO loan Operating expenses in the proprietary funds were $54.3 million, up $810 thousand or 1.5% from the 2010 level of $53 5 million The largest increase was in operations and maintenance costs ($1.2 million), which was combined with an offsetting decrease in the cost of purchased power ($792 thousand) Other minor increases are found in depreciation costs in electric, water, wastewater and stormwater (a combined increase of $63 thousand), arid administrative costs ($266 thousand). Other factors concerning finances of the proprietary funds are addressed in the discussion of the City's business type activities General Fund Budgetary Highlights City of Port Angeles, W4 as of December 31, 2011 Revenues in the City's general fund were originally budgeted at just under $17 5 million (excluding transfers), but were increased with a $1.0 million budget arnendment as reflected in the final budget The primary categories that were increased in the final budget included telephone taxes and utility taxes, along with license and permit revenue. At the end of the year, actual revenues were $89 thousand under the final budget, mostly related to lower than budgeted charges for services. General fund expenditures totaled just under $17.0 million in the original budget, excluding transfers out The final budget showed a modest decrease, slightly more than $16.9 million. Despite increases in medical and dental insurance, and a PERS rate increase, actual expenditures ended the year $314 thousand under budget, or approximately $16.6 million. The budgetary variance resulted from vacant positions either not being filled or being filled internally, thereby saving on personnel costs. In addition, City staff was directed to control spending as a precaution due to the decline of the overall economy and the uncertainty of future city revenues, which was reflected in lower overtime, part-time, seasonal, travel and supplies (excluding fuel). Actual transfers from the general fund totaled just under $1 8 million, including regular operating support for the following funds: street ($166 thousand), medic one ($374 thousand), and Esther Webster fine arts center ($25 thousand). Additional transfers went to debt service funds for repayment of capital debt ($45 thousand) and to capital improvement funds for project support (almost $1.2 million) City of Port Angeles' Capital Assets (net of depreciation) The City continued to make investments in capital assets in 2011 as reflected in the following table. The increase from 2010 to 2011 was almost $4.8 million. Governmental activities increased $2.3 million, partially made up of: Almost $5.7 million in construction in progress at the end of 2011, an increase of $2.0 million from 2010 Major projects in this category include the Waterfront Development project ($1 0 million), the PenCom CAD upgrade ($937 thousand), and the Dry Creek bridge and trail ($841 thousand), to name a few. Improvements increased $1.9 million due to the completion of three major street projects in the Capital Improvement Fund, including the overlay program ($1.3 million), the First Street rebuild ($560 thousand), and the Lincoln /Railroad Street improvements ($20 thousand) Business -Type activities reflected an overall increase of $2.5 million, partially resulting from Construction in progress experienced a net increase of $4.9 million due to the addition of several capital projects including the CSO Phase I, which alone added $5.2 million to construction in progress. Additional increases and decreases in utility projects also occurred during the year. Additional changes are listed in the table below, and outlined in further detail in Note 6 M -30 Land Buildings Improvements Utility plant in service Machinery and equipment Infrastructure Construction in progress Total Long -term debt At the end of 2011, the City of Port Angeles had total debt outstanding of just over $43.6 million which is a decrease of $2 8 million from 2010 Of this amount, $4.9 million is general obligation bonds (Senior Center /Fire Hall, Library, Western Urban Growth Area (WUGA), and Multi -Modal Property); $6.7 million is public works trust fund loans; almost $7.4 million is for solid waste contracts; and the balance of $24.6 million is revenue bonded debt for electric, water, and wastewater utilities. General Obligation Bonds Loans Capital Leases /Contracts Revenue Bonds Total City of Port Angeles, TEA as of December 31, 2011 Governmental Activities 2011 2010 12,4641 12,4641 1 0,729.8 10,683 7 6 735 3 5,110 5 5,565.8 6,109 9 44,304.9 45,136.7 5 676 3 3,684 0 85 476 1 83,188 8 Governmental Activities 2011 2010 4,947 4 765.3 5,712.7 Economic Factors and Next Year's Budget Capital Assets (net of depreciation, in thousands) Business -type Activities 2011 2010 City of Port Angeles Outstanding Debt On thousands) 2011 Total 2010 1,883.9 1,136.4 14,348 0 13,600 5 1,211.6 25,886.5 11,941 4 36,570 2 32,377 4 34 244 0 39,112.7 39,354.5 69,400.1 45,737.6 69 400 1 45,737 6 2,342 4 2,666.3 7,908 2 8, 776.2 44 304 9 45,136 7 9,675 8 4 733.9 15,352 0 8,417.9 116,891 2 114 404 8 202,367.3 197,593 6 Business -type Activities Total 2011 2010 2011 2010 5,694 1 4 947 4 5 694 1 887 3 5,936 7 6 844 2 6,702.1 7,731 4 7,362 4 7 664 1 7,362.4 7,664 1 24,637.1 25,365 0 24 637 1 25 365 0 6,581.4 37,936.1 39,873.2 43 648 9 46,454 6 In 2011, the City refunded the 2001 Electric Revenue Refunding bonds. The 2011 Electric Revenue Refunding bonds of $1,662,056 were issued at a 3.5% interest rate, maturing in 2022 This advance refunding was undertaken to reduce total debt service payment over the next 11 years by $127,000. Detailed information on the City's long- term debt can be found in Note 10. Preparing a balanced budget for 2012 provided similar challenges as the 2011 budget process. The economic picture continues to negatively affect revenue estimates, which in turn requires the City to trim expenses The City was ultimately able to balance the 2012 budget without any major staff reductions, despite Increases in medical and dental insurance, retirement rates, and court costs In addition, almost $34.0 million is budgeted for capital projects and capital outlay. M -31 City of Port Angeles, WA as of December 31, 2011 Arenewed focus on economic development aims to revitalize the PortAngeles waterfront area to take advantage of our unique tourism opportunrties and stimulate the local economy. The 2012 budget includes $3.5 million for the waterfront development project, which is estimated to cost the City over $17 million to complete This project, along with the other capital projects in the budget, is possible because the City will be leveraging funding with multiple grant opportunities. In the utilities, capital projects total $25.5 million in 2012, with funding coming from bond proceeds, loans, grants, and budgetary savings from prior years. Residential and commercial construction is a good indicator of economic conditions. In the past, the City benefitted from a relatively stable level of residential and commercial construction activity However, the City anticipates a sharp decline in building permit revenue with a 44% ($467 thousand) reduction budgeted in 2012. Additional revenue declines are anticipated in investment interest, real estate excise tax, and sales tax. As we look forward, the City is optimistic that these areas of revenue will begin to stabilize, especially related to our efforts in economic development. Utility rate increases were implemented in the 2012 budget as follows Electric base rate Electric kilowatt hour Wastewater CSO rates Transfer Station Financial Contact $2.75/mo 3.3% $2.501mo $6.30 /ton The City's financial statements are designed to present users with a general overview of the City's finances and to demonstrate the City's accountability. If you have questions about this report or need additional financial information, contact the City's Finance Department, 321 East 5t" Street, PO Box 1150, Port Angeles, WA 98362, or visit the City's website at www citvofpa.us. M -32 ASSETS Cash and cash equivalents Investments Receivables Internal balances Inventones Prepaid items DeferredlAmortized charges Unamortized bond discount Restricted Cash and cash equivalents Capital Assets Land Buildings Improvements Utility plant in service Machinery and equipment Infrastructure Construction in progress Total capital assets Less accumulated depreciatron Total capital assets, net of accumulated depreciation Total assets LIABILITIES Accounts payable Accrued interest payable Other liabilities Long -term liabilities Due within one year capital debt Deferred revenue Compensated absences current Compensated absences long term Landfill postctosure Due in more than one year OPEB Due rn more than one year capital debt Total liabilities NET ASSETS Invested in capital assets net of related debt Restncted Nonexpendable Permanent fund pnncrpal Restricted Expendable Deposits Landfill postctosure Workers Compensation Debt service Permanent funds Water Operations Unrestncted Total net assets The Accompanying Notes Are An Integral Part Of This Statement City of Port Angeles, W4 as of December 31, 2011 Government-Wide Statement of Net Assets December 31, 2011 2011 Primary Government Governmental Business -type Activities Activities 24,929,138 36,487,493 766,402 2,072,605 7,888 836 465,810 (465 810) 168,648 1,528,271 1,434 774,210 616 103 12,464,125 1,883 945 18,620,277 1,697,411 9,441,581 71,201 562 96,141 412 14,637,122 3 859,927 58,468,869 5,676,269 9,675 763 119,308 243 184,460 020 (33,832,094) (67,568 810) 85, 476,149 116, 891, 210 114,005,185 176,300 794 2,224,597 4,456,800 689,654 976,667 586 860 79,763.414 78 955,061 957,746 472 473 3,590,563 125 000 51,775 1,720 411 93 498 6,823 902 18,880,214 36,675 064 Total 61,416,631 766,402 9,961,441 1,696,919 1,434 774,210 616,103 125,000 12,580 481 12,705,481 14,348,070 20.317,688 80,643,143 96,141,412 18,497,049 58,468,869 15,352,032 303,768,263 (101,400,904) 202,367,359 290,305,980 6,681,397 689,654 1,563,527 679,431 2,009 213 2,688,644 1,106,687 134,961 1,241,648 662,965 263,513 926,478 1,176,230 404 820 1,581,050 3,590 563 3,590,563 2,273 658 2,273,658 5,033,304 35,926 936 40,960,240 14,133,539 48,063320 62,196,859 158,718,475 957,746 472,473 3,590,563 125,000 1,772,186 93,498 6,823,902 55,555,277 99,871,646 128,237.474 228,109,120 Component Unit Port Angeles HarborWorks Dev. Authority 2010 Primary Govt Total 60.855,281 836,145 11,001,219 1,563,435 5,129 1,284,225 177,403 12,734,659 13.600,517 44,896,879 78,803,575 69,555,616 18,883,417 58,468,869 8,417,946 292,626,819 (95,033,190) 197,593,629 286,051,125 5,576,334 440,381 774,464 2,827,802 1.221,843 949,347 1,475,446 3,620,645 1,673, 339 43,626,830 62,186,431 151,138,999 1.045,443 481,022 3,620,645 125,000 1,773,427 69,921 6,824,952 58.785,286 223,864,696 M -33 Operating Capital Charges for Grants and Grants and Governmental Business -type Functions/Programs Expenses Services Contributions Contributions Acbvities Activities Primary government. Governmental activities: General government 2,506,150 16 226 (2,489,925) (2,489,925) Public safety 9,943 537 2,176 441 291 337 (7,475,759) (7,475,759.07) Utilities and environment 542 559 59,640 139,000 (343,920) (343,919.86) Transportation 2,699 432 864 249 1,055 272 (779,9111 (779,911.17) Economic environment 2,438,593 900,991 969,340 (568,262) (568,262.36) Culture and recreation 2,544,381 751,141 145,342 (1,647,898) (1,647,898 00) Interest on long-term debt 271,032 (271,032) 271 ,0 32 00) Total governmental acbvibes 20,945,684 4,768,686 1,406,019 1,194,272 (13,576 707) (13,576,707) Business type activities Electnc utility Water utility Wastewater utility Solid Waste Collection ut4dy Solid Waste Trf SI'LF utility Stonnwater rrttlrty Conservation utility Medic 1 utility Total business -type activities Total Prima ry Government Component Unit* HarborWorks Dev Authonty Total Component Unit The Acc0mpariying flutes Are An Integral Part 0i Tins S `alai fern Government -Wide Statement of Activities For the Year Ended December 31, 2011 Net (Expense) Revenues and Program Revenues Changes in Net Assets Primary Government Total 32,288 901 33,415402 52,213 264 337 1443,051 1,443,051 5,814,401 5,192,060 (622 340) (622,340) 5,737,157 6,551,587 814 430 814,430 3,275,410 3,212,828 (62,582) (62,682) 5,451 179 4,915780 80632 (454,768) (454,788) 696,996 731 068 14,687 1,224 935 1 273,894 1,273,694 1,631685 364,766 1,395,613 128,694 128,994 1,514,533 1,115,545 1,738 (397,250) (397,250) 56,410,263 55,499,038 1,544,882 1 489 272 2,122 929 2,122,929 77,355,947 60,267,724 2,950,901 2,683,544 (13,576,707) 2,122,929 (11,453,778) Component Unit Port Angeles Ha rborWorks Development Authority 8 042 (8 042) 8,042 9 9 (8,042) General Revenues Property Tax 4,716 721 4,716,721 Real Estate Excise Tax 207,083 207,083 Sales and Use Tax 4 419,449 4,419,449 Utility Tax 3 801 137 3,801,137 Telephone Tax 698 748 698,748 0tl•erTax 201 592 201,692 Investment Earnings 438948 1 174,679 1,613,627 Gain on sale of capital assets 39,848 39,848 Special Item Tax refund 5,202 Tra nsfers 350,438 (350,438) Total general revenues and transfers 14,873,963 824,241 16,698,204 5,202 Changes In net assets 1 297,256 2 947,170 4,244,426 (2,840) Netassets beginning 98,574,389 125,290 306 223,864,695 2,840 Net assets ending 99,871,646 128,237,474 228,109,120 Government -Wide Statement of Activities For the Year Ended December 31, 2010 Net (Expense) Revenues and Program Revenues Changes in Net Assets Primary Government Component Unit Operating Capital Port Angeles Charges for Grants and Grants and Governmental Business•type HarborWorks Functions/Programs Expenses Services Contributions Contributions Activities Activities Total Development Authority Primary government. Governmental activities General government S 2 870 120 603 978 (2 266 142) (2,266,142) Public safety 9 1259,860 392 141 331 1B4 (7,659 258) (7,659,257 65) Utilities and environment 738756 1 226 238 13,038 500 520 500,520 26 Transportation 2 376,657 206,754 69 363,161 (1 806 673) (1.806,673 37) Economic environment 2 421,286 426 109 266,674 (1,728,503) (1,728,503 25) Culture and recreation 2,610179 753 264 143661 (1,713 2531 (1,713.253 43) Interest on long -term debt 301,548 (301 548) (301,548 00) Total governmental activities 20,960 988 4 476 204 802 545 707,383 (14 974 857) (14,974,857) Business -type activities' Electric ul6ty 32 785827 33 296,259 342 148,662 658,436 658,438 Water utility 5 508,697 5 327,212 32,051 25 038 694 24 889,260 24,889,260 Wastewater utility 5 512466 6,317,386 93,007 897,927 897.927 Solid Waste Collection utility 3,15Z963 3 208,899 55 936 55,936 Solid Waste Trf StrLF utility 5,576,786 4 931,088 77,490 (568,208) (568,208) Stormwater utility 689 726 730 166 50,000 109,692 200,132 200,132 Conservation uhidy 638539 438 240 (200 299) (200,299) Medic 1 utility 1,441,630 1 081,611 2186 (357,833) (357,833) Total business -type activities Total Primary Government The Accompanying Notes Are An Integal Part Of This Statement 55 307,634 55 330,861 162,069 25 390,055 25 575,351 25,575,351 76,268622 59,807 065 964614 26,097,437 (14 974 857) 25,575 351 10,600,494 Component Unit HarborWorks Des Authority 778,349 200 000 (578,349) Total Component Unit 778,349 200,000 9 (578,349) General Revenues Tair es Properly Tax 4,639.796 4,639,796 Real Estate Excise Tax 227 419 227,419 Sales and Use Tax 4,636,572 4,636,672 Utility Tax 3,817,495 3,817.495 Telephone Tax 547 323 547,323 Other Tax 182,697 182,697 Inxestment Earnings 532,313 900,295 1,432.608 813 Gain on sale of capital assets 36 796 36,796 Extraordinary item Loan write off (City Pat) 1 '49 645 Miscellaneous charges 1 118 Trans'ers 703 417 (703 4171 Total general revenues and transfers 15,323,830 196,878 15,520,708 1,151,576 Changes In net assets 348 973 25,772 229 26,121,203 573,227 Netassets beginning 98169633 99,589847 197,759,480 (570,387) Prior Period Adjustment 55 782 (71,769) (15,987) Net assets ending 98,574,389 125,290,306 223,864,696 2,840 ASSETS Cash and cash equivalents Investments Receivables' Taxes Interest Customer accounts Due from other funds Due from other governments Contracts receivable Prepaid items Total assets LIABILITES Accounts payable Wages payable Due to other funds Due to other governments Prepaid user fees Deferred/unearned revenue Claims and judgments Other liabilities Total liabilities FUND BALANCES Nonspendable: Inventory and Prepaids Permanent fund pnncipal Restricted for Capital projects (Streets /Parks) Cnminal Justice Debt Ser,ce Economic Development Housing Rehabilitation Indigent Defense Tounsm Committed to: Capital projects City-owned property maintenance Contingencies Debt Service Emergency Communications Facade Improvements Fine Arts Center Senior Center Assigned to: Compensated Absences Economic Development K-9 Public Safety Recreation Streets Unassigned Total fund balances TOTAL LIABILITIES AND FUND BALANCES Balance Sheet Governmental Funds December 31, 2011 General Fund 343 155 26 932 43 326 170,459 74,230 1,434 $6,496.880 259692 297,143 449 19,479 138 505 103,961 819 229 1,434 324,893 12 000 250 000 655 402 12 821 4,421,099 5,677,652 $6,496,881 The Accompanying Notes Are An Integral Part Of This Statement City of Port Angeles, WA as of December 31, 2011 2011 Other Govemmental Funds Total Govemmental Funds $5,837,344 11,257,694 17,095,038 16,169,248 766,402 766,402 836,145 45 762 30,234 11,144 598,003 947,020 13,656 259 1 111,040 69,892 5 968,182 51.064 2 200,183 957,746 191,778 51 775 4,453,570 213,361 58,417 2 777,865 31 824 718,430 812,683 100,326 93,498 49,595 606,909 58,350 279,951 11.456.078 13.656 261 388,917 407,578 57,166 84,111 54,470 85,569 170,459 170,459 672,233 1,351,006 947,020 911,591 1,434 5,129 20.153,139 20,020.836 1,370,732 367,035 454 19,479 1,106,687 155,025 3,019,412 1,434 957,746 191,778 324,896 51,775 4,453,570 213,361 12.000 58,417 2,777,865 31,824 250,000 718,430 812,683 100,326 93,498 49,595 655,402 606,909 12,821 58,350 2010 Total Governmental Funds 697,241 258,641 712 8.653 6,704 1,066,029 75,000 122,842 2,235,822 11,833 1,045,443 379,625 320.158 53,016 5,405,390 375,454 12,000 93,790 1,774,597 78,121 250,000 730,488 700.510 133.312 69,921 61,249 715,519 692.681 12,634 53,402 573,077 4,242,794 279,951 4,421,099 17,133, 730 17,785,014 20.153,142 20,020.836 M -36 City of Port Angeles, WA as of December 31, 2011 Reconciliation Of The Balance Sheet To The Statement of Net Assets Governmental Funds December 31, 2011 Fund balances total governmental funds 17,133,730 Amounts reported for govemmental activities in the statement of net assets are different because Capital assets used in govemmental activities are not financial resources and therefore are not reported in the governmental fiends Internal Service Governmental Funds Funds Land 12 464,125 Buildings 95,513 18 524,764 Improvements 198,675 9,242,906 Machinery Equipment 11,245,922 3,391,200 Infrastructure 58,468,869 Work in progress 1,034,472 4 641,797 Less Accumulated depreciation (7,008,707) (26 823,387) 5,565,875 79,910,274 85,476,149 The focus of govemmental funds is on short -term financing in the current penod and therefore long -term debt is not reported in the govemmental funds Internal Service Govemmental Funds Funds Long -term bond debt current portion (557,510) Long -term bond debt (4,389,889) Long -term other debt current portion (121,921) Long -term other debt (643,415) Other post-employment benefits (OPEB) (2,273,658) Compensated absences current (7,563) (655,402) Long -term compensated absences (41,928) (1 134,302) (49,491) (9,776,097) (9,825 588) Conversion of taxes receivable to full accrual Internal Service Governmental Funds Funds Reverse last year's adjustment for accrued taxes receivable (768,752) Additional accrued taxes receivable for 2011 683,837 (84,915) (84,915) Other Eliminabons !Menial seance funds are used by management to charge the cost of certain activities to other funds Internal Service Governmental Funds Funds Non capital assets 8,165,464 Non debt liabilities (1,288 539) 6,876,925 6,876 925 Elimination of due to other fund amounts (170,459) Internal Service Funds are used by management to charge the cost of certain activities to individual funds To eliminate the effect of internal fund balances, net of charges to governmental funds 465 808 Nef assets of governmental activities 99,871,646 The Accompanying Notes Are An Integral Part Of This Statement M -37 REVENUES Taxes Licenses and permits Intergovernmental revenues Charges for services Fines and forfeitures Investment earnings Contnbutions and donations Other revenue Total revenues EXPENDITURES Current: General government Public safety Utilities and environment Transportation Economic environment Culture and recreation Debt service: Pnncipal Interest Other debt cost Capital outlay Total expenditures Statement of Revenues, Expenditures, and Changes in Fund Balances Govemmental Funds For the Year Ended December 31, 2011 Excess (deficiency) of revenues over (under) expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers (out) Other Proceeds from sale of capital asset Total other financing sources (uses) Net change in fund balances Fund balances beginning Prior period adjustment Fund balances ending City of Port Angeles, WA as of December 31, 2011 General Fund The Accompanying Notes Are An Integral Part Of This Statement 2011 Other Governmental Funds 11,400,478 2,729,166 662,296 718,900 3,524,332 5,009,315 253,286 256,663 179,374 104,979 3,839 146,748 94,932 696 529 18,325,797 7,455,040 Total Governmental Funds 14,129,644 662,296 4,243,232 5,262,601 256,663 284,353 150,587 791,461 25,780,837 2010 Total Go,emmental Funds 13,911,09 413,116 3,174,878 5,009,135 282,153 387,918 197,511 767,876 24,143,681 5,039,490 47 524 5,087,014 5,041,275 6,904,813 2,065.677 8,970,490 8,859,261 1,911,478 1,911,478 1,781,962 1,680 550 1,680,550 1,623,408 619,299 1,791,343 2,410,642 2,396,914 2,103,256 169,182 2,272,438 2,404,540 868,656 868,656 837,928 271,032 271,032 301,548 909 909 912 20,214 3,328,769 3,348,983 3,430,639 16,598,550 10.223,642 26,822,192 26,678,387 1,727,247 (2,768,602) (1,041,355) (2,534,706) 144,028 3,833,591 3,977,619 4,213,437 (1,771,857) (1,855,324) (3,627,181) (3,510,020) 20.000 19,630 39,630 23,913 (1,607,829) 1,997,897 390,068 727,330 119,418 (770,705) (651,287) (1,807,376) 5,558,234 12,226,779 17,785,013 19,536,607 55,782 5,677,652 11,456,078 17,133,730 17,785,013 M -38 City of Port Angeles, WA as of December 31, 2011 Reconciliation Of The Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds To The Statement of Activities Governmental Funds For the year ended December 31, 2011 Net changes in fund balances total governmental funds Amounts reported for governmental activities in the statement of activities are different because. Governmental funds report capital outlays as expenditures. However, in the statement of activities, the cost of those assets are depreciated over their estimated useful lives Expenditures for capital assets Less current year depreciation Additional OPEB requirement Additional compensated absences requirement Eliminate allocated charges for expenses and revenues from government to government activities Issuance of bonds are reported as an other financing source on the governmental funds, but the repayment reduces long -term liabilities in the statement of net assets. Principal payments Accrual of taxes received in the first 2 months of the new year and reversal of the prior year accrual Reverse last year adjustment for accrued taxes Additional accrued taxes for 2011 Internal service funds are used by management to charge the costs of certain activities including the cost of fleet vehicles, computer services, and employee benefits. Net internal service fund 3,376,585 (1,817,024) (651,287) 1,559,561 (600,318) (75,110) 160,083 868,656 (768.752) 683,837 (84,915) 120,591 Change in net assets of governmental activities 1,297,256 The Accompanying Notes Are An Integral Part Of This Statement M -39 REVENUES Taxes Licenses and permits Intergovernmental revenues Charges for services Fines and forfeitures Investment earnings Contributions and donations Other revenue Total revenues EXPENDITURES Current General government Public safety Utilities and environment Economic environment Culture and recreation Capital Outlay General Fund Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual For the Year Ended December 31, 2011 Total expenditures Excess (deficiency) of revenues over (under) expenditures OTHER FINANCING SOURCES (USES) Transfers in Transfers (out) Other Total other frna'Icing sources(uses) Net change in fund balances Fund balances beginning Fund balances ending The Accompanying Notes Are An integral Part Of This Statement City of Port Angeles, WA as of December 31, 2011 Budgeted Amounts Original Final $10,874,534 $11,440,432 11,400,478 (39,954) 10,976,48r 360,397 669,618 662,296 (7,322) 413,116 805,599 734,559 718,900 (15,659) 835,89 4,922,293 5,109,095 5,009,315 (99,780) 4,474,467 287,000 250,000 256,663 6,663 282,153 143,092 128,566 179,374 50,808 134,345 3.797 3,839 42 68,219 78,586 94,932 16,346 79,139 17,461,134 18,414,653 18,325,797 (88,856) 17,195,604 5,197,010 5,188,654 7,111,721 6,953,421 1,953,966 1,928,613 622,387 675,523 2,067,328 2,147,312 20,000 20.000 16,972,412 16,913,523 131,200 191,200 (1,034,922) (1,771,857) 20.000 (903,722) (1,560,657) 2011 Actual Amounts Budgetary Basis Variance with Final Budget 2010 Actual Amounts Budgetary Basis 5,039,490 149,164 4,992,851 6,904,813 48,608 6,810,883 1,911,478 17,135 1,781,962 619,299 56,224 723,542 2,103,256 44,056 1,588,445 20,214 (214) 16,598,550 314,973 15,897,683 488,722 1,501,130 1,727,247 226,117 1,297,921 144,028 (47,172) 1,112,122 (1,771,857) (1,124,958) 20,000 (1,607,829) (47,172) (12,833) (415,000) (59,527) 119,418 178,945 1.285.085 5,558,234 5,558,234 5,558,234 4,273,149 5,143,234 5.498.707 5,677,652 178,945 5,558,234 The City budgets its governmental funds on the modified accrual basis which represents GAAP for governments M 40 Business-type Activities 2011 Enterprise Funds 2011 2010 Solid Waste Nonmajor Governmental Business -Type Electric Water Wastewater Transfer Station/ Proprietary internal Enterprise Utility Utility Utility Landfill Utility Funds Total Service Funds Funds ASSETS Current assets Cash and cash equivalents 10 909,430 6,612,034 12 441,642 1 633,295 4,890,892 36,487,493 7,834,100 37,160,884 Receivables Interest 44,285 22,566 43,768 18,500 43 264 172,383 25,526 211.001 Customer accounts 4.515 372 789,270 956,625 221,018 849 399 7,331,684 12,188 7,599,921 Assessments Due from other funds 86,582 86,582 88,083 Due from other governments 19 24,733 360,017 384,769 65,261 Inventories 1,324,579 203,692 1,528,271 168,648 1,375,597 Total current assets 16,793,666 7,627,581 13,442,235 1 984,128 6 143 572 45,991,182 8,040,462 46,500 747 Non -current assets Other assets Unamortized discount on debt 93,821 52,929 8 639 155,389 177 403 Deferred amount on refunding 196,180 115,606 462,424 774,210 784.310 Total other assets 196,180 209,427 515,353 8,639 929,599 961,713 Restncted: Cash and cash equivalents Reserved for Landfill postclosure care Debt sen4ce 507,003 68,476 38,627 Customer deposits 468,723 2,875 875 Water Operations Workers compensation Total restricted assets 975,726 71,351 39,502 Deferred charges Unamortized bond discount Total noncurrent assets Total assets The Accompanying Notes Are An Integral Part Of This Statement Statement of Net Assets Proprietary Funds December 31, 2011 3 590,563 3,590,563 3,620,645 1,106 305 1,720,411 1,720 411 472.473 481,022 6,797,034 6,797,034 6,787,581 125,000 3 590,563 7 903,339 12,580,481 125,000 12,609,659 Capital assets Land 379,657 478,155 813,150 212,983 1,883,945 1,136,392 Buildings 365,440 1,230,082 21,391 80,498 1,697,411 95,513 26,736,105 Improvements 25413,343 17,853,622 16623,345 11 311,252 71,201,562 198,675 71,250.193 Utility plant In senlce 11,867,141 39,194,659 43,152,984 742,447 1.184 181 96,141,412 69,555616 Machinery and equipment 1.110 294 1.021 307 1,376,705 214,351 137 270 3,859,927 11.245,922 4,070.705 Work in progress 2,276,665 669,196 5,340,511 1,389 391 9,675,763 1,034,472 4,733.946 Total capital assets 41 412,540 60,447,021 67,328,086 12 481,033 2,791 340 184,460,020 12,574,582 177,482 957 Less accumulated depreciation (16 845,565) (17,489,726) (31 050,957) (1 986,648) (195,914) (67,568,810) (7,008,707) (63,078,162) Capital assets, net of accumulated depreciation 24.566,975 42,957,295 36 277,129 10 494,385 2 595,426 116,891,210 5,565,875 114,404,795 134,620 143,067 176,482 6 545 460,714 499.915 25 873,501 43,381,140 37 008,466 14,084,948 10,513,949 130,862,004 5,690,875 128,476,082 42,667,167 51,008,721 50,450,701 16,069,075 16,657,521 176,853,186 13,731,337 174,976 829 Statement of Net Assets Proprietary Funds December 31, 2011 BuSnessdype Activities- 2011 Enterprise Funds 2011 2010 Solid Waste Nonmajor Business -Type Governmental Business Type Electric Water Wastewater Transfer Station! Propnetary Activities Internal Enterpnse Utility Utility Utility Landfill Utility Funds Total Service Funds Funds LIABILITIES Current liabilities Accounts payable 2.822 506 116,666 196 088 682,969 171 521 3,989,750 445,426 3 826 969 Due to other funds 86 292 28,947 44 165 97 183 256,587 257 831 Due to other governments 23,779 681 757 3,896 29,113 1,290 1,359 Wages payable 74,754 27,769 24,980 8 587 45,260 181,350 20,181 121,119 Compensated absences payable 21 934 22,224 53,983 114,032 51 340 263,513 7,563 226 268 Interest payable 315 962 175,404 193 917 4 371 689,654 440,381 Long term debt 389 584 505,134 794 179 320 318 2,009,213 1 959 147 Customer deposits payable 468 798 2,875 875 472,548 481 497 Other current liabilities 48 388 765 49,153 821,642 21,139 Total current liabilities 4,251,997 879,700 1,308,944 1,125,904 374,336 7,940,881 1,296,102 7,335,710 Noncurrent liabilities Compensated absences payable 160 177 76,270 65428 6,439 96 506 404,820 41,928 384 949 Deferred revenue 134 961 134,961 155 814 Unamortized bond discount /premium 22 864 28,338 13 957 65,159 68 055 Long term debt 8 577 472 9,507,610 10,483 156 7,042,056 316 642 35,926,936 37 914 093 Landfill postciosure care 3 590 563 3,590,563 3,620,645 Total non-current liabilities 8,760,513 9,612,218 10,562,541 10 639 058 548,109 40,122,439 41,928 42,143,556 Total liabilities 13 012 510 10,491,917 11,871 485 11,764,962 922 445 48,063,320 1,338,031 49,479 266 NET ASSETS Invested in capital assets, net of related debt 15,577.055 32,916,213 24,985,837 3 132 013 2,278,784 78,889,902 5,565,875 74,531,555 Restricted for Debt service 507,003 68,476 38 627 1 106 305 1,720,411 1,720 411 Workers Compensation 125,000 Deposrts 468 723 2,875 875 472,473 481 022 Landfill postciosure 3,590 563 3,590,563 3,620,645 Water Operations 6,823,902 6,823,902 6,824,952 Unrestncted 13,101,876 7,529,240 13,553,877 (2418463) 5,526,085 37,292,615 6,702,431 38,318,978 Total net assets 29,654,657 40,516,804 38,579,216 4,304 113 15,735,076 128,789,866 12,393,306 125,497,563 Adjustment to reflect the consolidation of internal serice fund activmhes related to enterprise funds (552,392) (207 257) Net assets of business -type achwties 128,237,474 125.290,306 .A N.) The Accompanying Notes Are An Integral Part Of This Statement Page 2 of 2 OPERATING REVENUES Charges for services 5 32,163 834 5 162 477 5 6 538 209 5 014 4330 9 5 358 735 54,239,685 6,931,388 S 53 936.019 Other revenue 1,291,301 6 699 29,490 74 13322 1,341,277 301,153 1 411 007 Total operating revenues 33 455,135 5 171 166 6 567 699 5 014 534 5 372 457 55,580,962 7,232,541 55 347 026 OPERATING EXPENSES Purchased powedwater 22,785,352 5 422 22,790,774 23 583 229 Operations and maintenance 2 917 713 2 087 356 1,038 767 3 491 444 5 910,737 16,246,018 6,309 462 15,056 '27 Taxes 3,'69 35 738 223 810 471 632 607 23 33,468 5,783,123 122 195 5,700 264 Administrative and general 1 746,905 1 206 112 957 895 382 393 674 012 4,967,317 133,024 4 701 018 Depreciation 1,151,217 1 364 852 1,634 965 338,240 32,'31 4,561,405 702,082 4,498 215 Total operating expenses 31,809,541 Operating Income (loss) NONOPERATING REVENUES (EXPENSES) Income before capital contributions, grants and transfers Change in net a ssets of business-type activities The Accompanying Notes Are An Integral Part Of This Statement Statement of Revenues, Expenses, and Changes In Fund Net Assets Proprietary Funds For the Year Ended December 31, 2011 Business-type Activities -2011 Enterprise Funds 2011 2010 Solid Waste Nonmalor Proprietary Governmental Business -Type Electric Water Wastewater Transfer Station/ Proprietary 2011 Internal Enterprise Utility Utility Utility Landfill Utility Funds Total Service Funds Funds 1,645 594 (230 799) 5 401 965 0,242 098 1 325 001 169,820 4,844 684 7 050,348 54,348,637 7,266,763 53 538 853 (1 677 991) 1,232,325 (34,222) 1 808 173 Intergovernmental 14,025 14,025 14 025 Investment earnings 338 562 154 965 288,835 109 950 272,367 1,174,679 154,595 900 295 Interest expense (433 083) (365 745) (464,299) (451 637) (4,850) (1,719,613) (1,592 584) Gain (loss) on disposition of assets 15 830 10,920 26,750 218 Grantsandcontributions 60632 1 277 038 1,357,670 162069 Bond prem rums 384 5,05'4 14 352 19,800 18600 Landfill closure and postclosure care (139 380) 1139,380) (192 870) Total nonoperating revenue (expenses) ;80.112) (179886) (150 191) (400 235) 1544,555 733,931 154813 (699,265) 1 565 482 (410 685) 1,175 410 (230. 615) (133 336) 1,966.256 120,591 1 118 908 Capital contributions and grants 264 337 1 212 '48 1,676,488 25 390 055 Transfers in 103 289 204 198 684,000 991,487 1 063 171 Transfers (out) (497 410) (258 253) (125,664) (13 948) (446,6497 (1,341,924) (1 766 590) Total eontribubons and transfers (129,784) (5 055) (125,66 (13 948) 1,649,499 1,328,048 24 686 636 Change in net assets 1,435,698 (464,739) 1 049 746 (244 564) 1 516 '62 3,292,304 120,591 25 805 544 Total net assets beginning 28,218,959 40 991 543 37,529470 4,548,677 '4218,914 125,497,563 12,272,715 99763, Prior p eriod adjustment (71 760) Total net assets ending 29 654,657 5 40 516,804 38 579 216 S 4 304.113 S 15,735,076 128,789,866 12,393,355 125 497 563 Change rn net a ssets of business -type activities 3,292,304 25 905 544 Adjustment to reflect the consolidation of internal service fund activities related to enterprise funds, and other interfund activity (345,134) (33 315) 2,947,170 25,772 229 CASH FLOWS FROM OPERATING ACTIVITIES Receipts from customers and users 32 623 974 4,890 209 6,354,029 5032,051 6372,622 54,272,885 8,849,300 52,761,067 Payments to suppliers (23,919 310) (723 550) (957 827) (3 033 146) (3 585 169) (32 219,008) (6,012,340) (30 887,480) Payments to employees 12 278 249) (1,09 869) (946 146) (264 065) (1,767,353) (6,363,682) (776,968) (6 443,410) Payments for taxes (3 034 379) {722 191) (800 398) (619 124) (419 901) (5,595,993) (4,944) (5 513,475) Payments for interfund seances 11,719,486) (1,267,068) (997,533) (382,393) (1,222 348) (5,588,828) (133,116) (5,131,811) Net cash provided {used) by operating activtres 1 572,550 1,079 525 2 652,126 733 323 (1 622,149) 4,515,375 721,932 4,784,891 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Grants contnbutions received 65,660 1,073,536 1,139,196 103,721 Landf4l closure'post closure related expenses (130 215) (130,216) (216,684) Transfers in (for noncapaar purposes) 165,039 674 000 839,030 840 217 Transfers out (for noncapifal purposes) (449 200) (30 000) (30,000) (315,039) (824,239) (839,417) Net cash provided (used) by noncapdal financing actieties (449 200) 135 039 (30,000) (64.555) 1 432 497 1 023,781 (112 163) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Capital contributions received 255 806 256,806 232,468 Capital debt costs (81,893) Proceeds from bondsrloars 10,563 379 Gain (loss) on drsposal of assets 15 830 10,920 26,760 4,360 Intergovernmental 14 025 14,025 Interest earned on bonds 108 007 68 084 60,140 2,004 238,236 88,480 Principal paid on capital debt (245 000) {498 784) (913 656) (275 870) (1,933,310) (1 960 594) Interest paid on capital debt (396 676) (346,784) (372,946) (414,696) (13,021) (1,544,123) (1,315,688) Proceeds from capital grants 7 105 1,300,529 1,307,634 170,043 Transfer in (for captal purposes) 103289 10,000 113,289 183,612 Transfer in for capital debt 39 159 39,159 39,342 Transfer out for capital debt (23 210) (126 781) {54 406) (204,397) (204 501) Transfers out (for capital purposes) (25 000) (101 472) (41,258) (13 948) (131 611) (313,289) (722,612) Acquisition and construction of capital assets (net) (1 404 105) (230 926) (2 511,580) (1 060,473) (5,207,084) (684,306) (3,869,258) Net cash provided (used) by caprtal ane related financing acbvhes (1,605 759) (1,181 674) (3 822,786) (704 514) 107,428 (7,207,305) (679,956) 3,122,718 CASH FLOWS FROM INVESTING ACTIVITIES Investment earnings Net cash provided fused) by investing acbvrtles Net increase (decrease) in cash and cash equivalents Cash and cash equivalents- January 1 Cash and cash equivalents- December 31 Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2011 Business -type Activities -2011 Enterprise Funds Solid Waste Nonmajor Electric Water Wastewater Transfer Stetion) Proprietary Utility Utility Utility Landfill Utility Funds 2011 2010 Governmental Business -type Internal Service Enterprise Total Funds Funds 225 356 94,420 240,262 116 895 288,640 965,583 166,974 850 983 225 356 94 420 240.252 116 895 288 640 965,583 168,974 850,983 (157 043) 127 310 (960,399) 8' 149 206,416 (702,567) 308,960 8,646 429 12 042 199 6 556 075 13,441,743 5142 709 12 587,816 49,770,542 7,850,149 41,124 113 11 885 156 6,683 385 12 481,344 5 223,858 12,794,231 49,067,974 7,959,100 49,770,542 Page 1 of 2 CASH FLOWS FROM OPERATING ACTIVITIES Operating income doss) ADJUSTMENTS TO RECONCILE OPERATING INCOME TO NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES Depreciation expense Increase /decrease In assets and liabilities Receivables Due from other funds governments inent 09es Accounts and vendor payables Deposits and other payables Payable to other funds Payable to other governments Other accrued liabilities Net cash provided (used) by operating activities Electnc U4trty Water Utility Statement of Cash Flows Proprietary Funds For the Yea (Ended December 31, 2011 Business -type Activities 2011 Enterprise Funds Solid Waste Transfer Station! Landfill Utility Wastewater Ut tity 1,645,594 S (230799) 1,325,601 169,820 1 191,217 1,354 852 1 634 965 295 '89 (25 571) (31,951) 7278 (19) (136 '00) (16 574) (1.398 233) (32,260) (290 365) (9, 187 34 44 (764) 22,559 642 714 54,149 19,024 13,926 Nonmajor Propnetary Funds (1 677,891) Total 2011 Governmental internal Service Funds 1,232,325 (34,222) 338,240 32 131 4,561,406 702,082 2010 Business 4ype Enterprise Funds 3,199 34,497 275,363 6,793 (1 307,4761 1,502 (84,126) (75,365) 32,595 (152 675) 19,190 (25,460) 210,426 73,989 (1,436,443) 52,514 (334,315) (8,949) 66,269 (687) (67,143) 23,916 449 (160,100) 10,136 (750) 96,486 (24,874) 274 134 1,672,550 1,079 525 2,652,126 733,323 (1,622,149) 4,515,375 721,932 (1,521 496) The Accompanying Notes Are An Integral Part Of This Statement Page 2 of 2 ASSETS Investments, at fair value: Mutual Funds Total investments LIABILITIES NET ASSETS Held in trust for pension benefits and other purposes City of Port Angeles, WA as of December 31, 2011 Statement of Fiduciary Net Assets Fiduciary Funds December 31, 2011 Cash and cash equivalents 395,819 6,574 503,727 8,210 Receivables Customer accounts 14,948 11,907 interest and dividends 1,536 2,637 Total receivables 1,536 14,948 2,637 11,907 The Accompanying Notes Are An Integral Part of This Statement 2011 2010 Firemen's Firemen's Pension Agency Pension Agency Trust Fund Funds Trust Fund Funds 231,984 226,431 231,984 226,431 Total assets 629,339 21,522 732.795 20,117 Accounts payable 4,551 4,273 Other liabilities 21,522 15,844 Total liabilities 4,551 21,522 20,117 624,788 732,795 M -46 ADDITIONS Contributions Total contributions City of Port Angeles, WA as of December 31, 2011 Statement of Changes in Fiduciary Net Assets Fiduciary Funds Firemen's Pension Trust Fund For the Year Ended December 31, 2011 2011 2010 20,353 18,640 20,353 18,640 Investment earnings Interest 14,225 32,981 Total investment earnings 14,225 32,981 Tatal additions 34,578 51,621 DEDUCTIONS Benefits 142,586 133,173 Total deductions 142,586 133,173 Change in net assets (108,008) (81,552) Net assets beginning of the year 732,796 814,348 Net assets end of the year 624,788 732,796 The Accompanying Notes Are An Integral Part of This Statement M 47 A. Reporting Entity NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The financial statements of the City of Port Angeles have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to state and local governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles The financial statements have incorporated all applicable GASB pronouncements as well as Financial Accounting Standards Board (FASB) Statements and Interpretations, Accounting Principles Board Opinions and Accounting Research Bulletins of the Committee on accounting procedures issued on or before November 30, 1989, unless those pronouncements conflict with or contradict GASB pronouncements Governments have the option of following subsequent private- sector guidance for their business -type activities and enterprise funds, subject to this same limitation. The City has elected not to follow subsequent private sector guidance. The significant accounting policies are described below. The City of PortAngeles was incorporated on June 11, 1890, and operates under the laws of Washington appli- cable to GAAP cities The City operates under a Council -City Manager form of government. The governing body consists of seven elected council members who select a mayor from that group. The mayor and council members are each elected to serve a four -year term. The City Manager administers policies and coordinates the activities of the City. The heads of the various departments, formed to provide various services, are under the direct supervision of the City Manager. The City is a general purpose government and provides police, fire, emergency medical service, street mainte- nance, planning and zoning, permits and inspection, park and recreation, customer service, and general adminis- trative services In addition, the City provides utility services including water and electric distribution, water treat- ment, wastewater collection and treatment, sanitation, solid waste collection, a solid waste transfer station, stormwater, Medic I, and electric conservation services. The financial statements present the City of Port Angeles as the primary government. In addition, the citywide statements present the final close -out payments for the Harborworks Public Development Authority (PDA) for which the City was previously accountable. The Harborworks PDA was dissolved in 2010, but a residual balance remained in 2011 to pay off final invoices. B. Basic Financial Statements City of Port Angeles, WA as of December 31, 2011 The City's basic financial statements consist of government -wide statements, including a statement of net assets and a statement of activities, and fund financial statements which provide a more detailed level of financial information The government -wide financial statements report information on all of the nonfiduciary activities of the primary government and its component units. For the most part, the effect of interfund activity has been removed from these statements Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business -type activities, which rely to a significant extent on fees and charges for support. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues M 48 City of Port Angeles, W4 as of December 31, 2011 Separate financial statements are provided for governmental funds, propnetary funds, and fiduciary funds, even though the latter are excluded from the government -wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements The General Fund is the City's primary operating fund and is the only major governmental fund. It accounts for all financial resources of the government, except those accounted for in another fund. The Electric, Water, Wastewater, and Solid Waste Transfer Station are the major business -type funds. These funds account for all activities necessary to provide electric, water, sewer, and garbage transfer services to City customers. C. Measurement Focus and Basis of Accounting The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund financial statements Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows Property taxes are recognized as revenues in the year for which they are levied_ Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Agency funds have no measurement focus. Under the modified accrual basis of accounting, property taxes, sales taxes, utility taxes, franchise taxes, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current period. Grant revenue is recognized for cost reimbursement grants when the expenditure occurs in accordance with GASB Statement 33. When the expenditure is incurred. grant revenue is considered to have been earned and therefore available and recognized as revenue. Entitlement grant revenue is not tied to expenditures and is recognized when the City is entitled to receive it according to the grant agreement Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period All other revenue items are considered to be measurable and available only when cash is received by the government. D. Financial Statement Presentation The City reports the following major governmental funds The General Fund is the general operating fund of the City It accounts for all financial resources and transactions except those required to be accounted for in another fund. The City reports the following major proprietary funds: The Electric Fund accounts for the provision of electric services to the residents and businesses of the City. All activities necessary to provide such services, including administration, financing, construction, and related debt service are accounted for in this fund. The Water Fund accounts for revenues and expenses related to providing water service to City residents and businesses. All activities necessary to provide such services, including administration, financing, construction, and related debt service are accounted for in this fund. M 49 City of Port Angeles, WA as of December 31, 2 011 The Wastewater Fund accounts for revenues and expenses related to providing sanitary sewer service to City residents and businesses. All activities necessary to provide such services, including administration, financing, construction, and related debt service are accounted for in this fund. The Solid Waste Transfer Station /Landfill Fund accounts for all revenues and expenses related to the operation and maintenance of the City's transfer station and moderate risk waste facility. including landfill post closure care. Additionally, the City reports the following fund types: Special revenue funds are used to account for the proceeds of specific revenue sources that are restricted or committed for purposes other than debt service or capital projects. Debt service funds account for the accumulation of resources to be used for the retirement of general long -term debt. Capital projects funds are used to account for financial resources (1) that are restricted or legally limited to expenditures for or (2) that a government has publicly expressed its intention to use for the acquisition or construction of major capital facilities. Internal service funds are used to account for the financing of specific services performed by designated sections within the City for other organizations within the City on a cost reimbursement basis. The City uses internal service funds for fleet maintenance, information technology, and insurance services. Permanent funds are a governmental fund type used to report resources that are legally restricted to the extent that only earnings. and not principal, may be used for purposes that support the reporting government's programs. The City reports the Esther Webster fine arts center fund, and the cemetery endowment fund Agency funds are one of four fiduciary fund types that accounts for assets held by the City as an agent for private individuals or other governments. Agency funds are custodial in nature (assets equal liabilities) and do not involve the measurement of the results of operations. The City has two agency funds: off street parking. and utility contribution program fund Pension trust funds are a fiduciary fund type used to report resources that are required to be held in trust for the members and beneficiaries of defined benefit pension plans, defined contribution plans, other postemployment benefit plans, or other employee benefit plans The City has the firemen's pension fund The City applies all applicable GASB pronouncements as well as the following pronouncements issued on or before November 30, 1989, unless those pronouncements conflict with or contradict GASB pronouncements Statements and Interpretations of the Financial Accounting Standards Board (FASB),Accounting Principles Board (APB) Opinions, and Accounting Research Bulletins (ARBs) of the Committee on Accounting Procedure Governments have the option offollowing subsequent private- sector guidance for their business -type and enterprise funds, subject to this same limitation. The City has elected not to follow subsequent private- sector guidance As a general rule the effect of interfund activity has been eliminated from the government -wide financial staternents Direct expenses of the functional categories are included in the government -wide statement of activities while indirect expense allocations are eliminated. Indirect expenses are primarily charged to the various functions through the use of internal service funds for fleet maintenance and information technology. Elimination of payments to internal service funds are treated as expense reductions. No other indirect expenses are allocated to the various governmental functions Exceptions to this general rule are other charges between the governments utility functions and various other functions of the government Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned M 50 E. Budgetary Information City of Port Angeles, WA as of December 31, 2011 Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues Likewise, general revenues include all taxes The propnetary fund statements distinguish operating revenues and expenses from non operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the City's utility funds and internal service funds are charges to customers for sales and services, vehicle replacement, and insurance The City also recognizes as operating revenue the portion of utility connection fees intended to recover the cost of connecting new customers to the water and sewer system. Operating expenses for enterprise funds and internal service funds include the cost of sales and services, administrative expenses, taxes, and depreciation on capital assets.All revenues and expenses not meeting this definition are reported as non operating revenues and expenses 1. Scope of Budget Annual appropriated budgets are adopted for the general fund, special revenue funds, debt service funds, and the Esther Webster Permanent Fund on the modified accrual basis of accounting. Budgets for debt service and capital project funds are adopted at the level of the individual debt issue or project and for fiscal periods that correspond to the lives of the debt issues or projects. For these governmental funds, there are no differences between the budgetary basis and generally accepted accounting principles The Governmental Ac- counting Standards Board (GASB) does not require, and the financial statements do not present, budgetary comparisons for proprietary fund types Annual appropriated budgets are adopted at the fund level and the budgets constitute the legal authority for expenditures at that level. Subsidiary revenue and expenditure ledgers are used to compare the budgeted amounts with actual revenues and expenditures. As a management control device, the subsidiary ledgers monitor expendi- tures for individual functions and activities by object class 2. Amending the Budget The City Manager is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that alter the total expenditures of a fund, or that affect the number of permanently authorized employee positions, salary ranges or other conditions of employment must be approved by the City Council When the City Council determines that it is in the best interest of the City to increase or decrease the appropria- tion for a particular fund, it may do so by an ordinance approved by a one or more simple majority of those present after holding one public hearing. The budget amounts shown in the financial statements are the final authorized amounts as revised during the year The financial statements contain the onginal and final budget information The original budget is the first complete appropriated budget. The final budget is the original budget adjusted by all reserves, transfers, alloca- tion, supplemental appropriations, and other legally authorized changes applicable for the fiscal year. 3. Excess of Expenditures Over Appropriations For the year ended December 31, 2011, expenditures exceeded appropriations at the fund level in the following budgeted funds: The Property Management Capital Projects Fund exceeded budgeted expenditures by $2,873. This occurred because the evaluation of a city -owned property cost slightly more than the amount budgeted M -51 F. Assets, Liabilities, and Equities 1. Cash and Investments City of Port Angeles, WA as of December 31, 2011 It is the City's policy to invest temporary cash surpluses. These investments are reported on the statement of net assets and the governmental funds balance sheet as cash and cash equivalents or investments. Included in cash and cash equivalents are currency on hand, demand deposits with banks or other financial institutions, investments with the Local Government Investment Pool, investments in U.S. Government Mutual Funds and investments with original maturities of three months or less Interest is allocated to each fund on the basis of average daily cash balance, with the following exceptions the general fund receives the interest distribution for the contingency special revenue fund, the capital improvement fund, the 8h Street bridges capital project fund, and agency funds. In accordance with City policy and Washington State law, authorized investment purchases include Certificates of Deposit with financial institutions qualified by the Washington Public Deposit Protection Commission, US Treasury and Agency Securities, bankers' acceptances, bonds of Washington state and any local government in Washington state which have, at the time of purchase, one of the three highest credit ratings of a nationally recognized rating agency, the State Investment Pool (which is a 2a7 pool), and mutual funds used specifically for debt issues related to arbitrage. To qualify as public depositories in the State of Washington, financial institutions are required to provide collateral to the Washington State Public Deposit Protection Commission in an amount equal to 100% of all public deposits held by the depository. This guideline basically provides that in the event of default of a qualified public depository, all other qualified public depositories will collectively assure that no loss of funds will be suffered by any public entity The City reports its deposit and investment risk disclosures in accordance with GASB 40 (see Note 4). In accordance with GASS 31, investments in external 2a7 -like pools, money market investments, and participating interest- earning investment contracts with remaining maturities of one year or less at the time of purchase are stated at amortized cost. All other investments including the Firemen's Pension Fund are stated at fair value based upon quoted market prices as of the end of the year 2. Receivables Taxes Receivable consist of property taxes and related interest and penalties. See Note 5 Property Taxes. Accrued Interest Receivable consists of interest earned on investments at the end of the year in proprietary funds, accrued interest on investments purchased between interest dates in governmental funds, and interest and penalties on special assessment receivables Special Assessments Receivable Special assessments are recorded when levied Special assessments receivable consist of current and delinquent and related interest and penalties Deferred assessments on the fund financial statements consist of unbilled special assessments that are liens against the property benefit ted. Customer Accounts Receivable consist of amounts owed by private individuals or organizations for goods and services including amounts owed for which billing has not been prepared. Notes and Contracts Receivable consist of amounts owed on open account from private individuals and organizations for good and services rendered. M -52 3. Interfund Transactions Activities between funds that are representative of lending /borrowing arrangements outstanding at the end of the fiscal year are referred to as "interfund loans receivable /payable" or "advances to /from other funds.'' All other outstanding balances between funds are reported as "due to /from other funds." Any residual balances outstanding between the governmental activities and business -type activities are reported in the government -wide financial statements as "internal balances A separate schedule of interfund loans receivable and payable is furnished in Note 12 Interfund Transactions. 4. Inventories 5. Restricted Assets City of Port Angeles, WA as of December 31, 2011 Inventories in governmental funds consist of expendable supplies held for consumption Using the consumption method, the cost is recorded as inventory at the time the individual inventory items are purchased, then expensed as the items are used. lnventones in the proprietary funds are valued by the weighted average method (which approximates the market value). A perpetual inventory is maintained in which the cost is capitalized when inventory items are purchased and expensed when the item is consumed using the consumption method. Aphysical inventory is taken at least once during each year. In accordance with the utility bond resolutions, state law, or other agreements, separate restricted assets have been established. These assets are restricted for specific purposes including, debt service, customer deposits, workers' compensation, permanent fund activities, and landfill postclosure care. 6. Capital Assets and Depreciation Capital assets, which include property, plant, equipment, and infrastructure assets (e.g. roads, bridges, side- walks, and similar items), are reported in the applicable governmental or business -type columns in the govern- ment -wide financial statements net of accumulated depreciation Capital assets acquired in governmental funds are accounted for as expenditures when the asset is purchased. Capital assets of enterprise and internal service funds are recorded at historical cost and accounted for in their respective funds Capital assets are defined by the City as assets with an initial, individual cost of more than $7,500 and an estimated useful life of more than one year Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation. The cost of normal maintenance and repairs that do not materially add to the life or value of the asset are not capitalized In addition, the capitalization threshold for major projects has been established at $30,000 In the application of GASB 34, governmental fund acquired capital assets of the City are depreciated Depreciation of governmental fund assets is reported as an expense in the Statement ofActivities by function. Capital assets used by governmental and proprietary funds are depreciated and the accumulated depreciation is reported in the Statement of Net Assets Annual depreciation is recorded as an expense of the fund. Property, plant, and equipment of the primary government is depreciated using the straight -line method over the following useful lives: Asset Estimated Useful Life Buildings Structures Improvements Other Than Buildings Machinery Equipment Roadways 45 -50 Years 5 -50 Years 2 -20 Years 25 -80 Years M -53 7. Compensated Absences Compensated Absences are absences for which employees will be paid, such as vacation and sick leave. All vacation and sick pay is accrued when incurred and reported in the government -wide, proprietary, and fiduciary fund financial statements. Vacation leave is accumulated monthly at annual rates ranging from 11 to 43 days depending on tenure and union agreements. Employees may accumulate up to a maximum of 960 hours, inclusive of current year accruals, depending on contracts All outstanding vacation leave is payable upon resignation, retirement, or death, to all employees having completed six months of service. Sick Leave can have unlimited accumulation, with payoff limits depending on contract. The monthly rate for forty hour per week employees is eight hours Fire department shift employees are credited with 288 hours for sick leave upon employment and after one year start accruing between twelve and twenty -four hours per month, depending on length of employment. Ten to twenty -five percent of unused sick leave is payable at time of retire- ment, death, or resignation depending on length of employment. Any outstanding sick leave is lost at termination 8. Other Post Employment Benefits City of Port Angeles, WA as of December 31, 2 011 Lifetime full medical coverage is provided to uniformed Police and Fire personnel who became members of the Law Enforcement Officers and Fire Fighters (LEOFF 1) retirement system prior to October 1, 1977. A liability for the accumulated unfunded actuarially required contribution is reported in the Statement of Net Assets. The actual medical costs are reported as expenditures in the year they are incurred. 9. Other Accrued Liabilities These accounts consist of accrued wages and accrued employee benefits 10. Long -Term Obligations In the government -wide financial statements and proprietary fund types in the fund financial statements, long -term debt and other long -term obligations are reported as liabilities in the applicable governmental activities, business type activities, or proprietary fund type statement of net assets. Bond premiums and discounts, as well as issuance costs, are deferred and amortized over the life of the bonds using the straight Irne method. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as deferred charges and amortized over the term of the related debt In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures. 11. Deferred /Unearned Revenue This revenue source includes inflows that have not yet been earned or that do not yet meet the criteria for revenue recognition. Unearned amounts are always reported as deferred revenue. In governmental funds, earned amounts are reported as deferred revenue until they are available to liquidate liabilities of the current period. M -`i4 12. Fund Balance Classification City of Port Angeles, W4 as of December 31, 2011 The City of PortAngeles implemented GASB Statement No 54 as part of the 2010 financial statements, one year prior to the required implementation date This statement requires all governmental fund balances to be reported based on the following hierarchy of classifications: Nonspendable Amounts that cannot be spent due to form, and amounts that must be maintained intact legally or contractually. Restricted—Amounts constrained for a specific purpose by external parties, constitutional provision, or enabling legislation. Committed— Amounts constrained for a specific purpose by a government using its highest level of decision making authority. Assigned— For all governmental funds other than the General Fund. any remaining positive amount For the General Fund, amounts constrained for the intent to be used for a specific purpose by an official that has been delegated authority to assign amounts. Unassigned— For the General Fund, amounts not classified as nonspendable, restricted, committed or assigned. The City presented fund balance policies to the Council in 2011 for approval prior to the 2011 annual financial report. 13. Minimum Fund Balance The City of PortAngeles has a policy in place that specifies the minimum fund balance for the different fund types The policy generally states that the General Fund's targeted unassigned fund balance will be a minimum of 10% of expenditures, excluding capital expenditures Enterprise funds will maintain a level of operating reserves which will provide sufficient cash flow to meet daily financial needs. In addition, City policy states that there will be sufficient reserves maintained to comply with bond indenture agreements, to provide health care and worker's compensation benefits, to replace vehicles and equipment as required, and to avoid catastrophic loss. NOTE 2 RECONCILIATION OF GOVERNMENT AND FUND FINANCIAL STATEMENTS A. Explanation of Certain Differences Between the Governmental Funds Balance Sheet and the Gov- ernment -Wide Statement of Net Assets The governmental funds' balance sheets include a reconciliation between fund balance total governmental funds and net assets governmental activities as reported in the government -wide statement of net assets. (Continued on next page.) M -55 City of Port Angeles, WA as of December 31, 2011 Governmental Balance Sheet Reconciliation to Citywide Statement of Net Assets Per Governmental Balance Sheet Capital assets for governmental activities include: Non depreciable assets: Land 12,464,125 Work in progress 5,676,269 Total non depreciable assets Depreciable assets: Buildings Improvements Machinery and equipment Infrastructure Less: accumulated depreciation Total depreciable assets, net Increase in net assets for net capital assets Adjustments for accrued taxes receivable include: Cnminal Justice Hotel /Motel Tax Leasehold Tax Pencom Sales Tax Sales Tax Debt for governmental activities include: General Obligation Bonds Payable 2001 G.O. Refunding Bonds 2005 G 0 Refunding Bonds 2005 G 0 Bonds (WUGA) 2006 G.O. Bonds (Multi modal) Total general obligation bonds payable Other Long -Term Debt Activities PWTF Street Loan OPEB Compensated absences Decrease in net assets for total debt 18,620,277 9,441,581 14, 637,122 58, 468, 869 (33,832,094) Other reconciling items for governmental activities include: Increase in receivables for interfund balances due from Enterprise funds 18,140, 394 67, 335,755 2010 (net) 2011 (net) (42, 785) 39,334 (36,471) 36,634 (29,835) 31,135 (128,065) 123,036 (512,265) 450,251 Property Tax (19,332) 3,446 Total added and reversed (768,752) 683,837 Increase in net assets for additional accrued taxes receivable Current 160,000 245,000 140,000 12,510 557,510 121,921 662,965 1,342,396 Long -Term 790,000 2,465,000 1,134, 889 4,389,889 643,415 2,273,658 1,176,230 8,483,192 Internal Services Funds amounts reported with governmental activities (not included above) Non capital assets Non debt liabilities Other non capital assets of internal services reported (net) Net Balance of lnterfund internal balance adjustment Increase in net assets for other reconciling items Ending balance of Citywide Statement of Net Assets 8,165, 464 (1,288,539) 17,133,728 85,476,149 (84,915) (9,825,588) (170,459) 6,876,925 465,808 82,737,919 99,871,646 M 56 City of Port Angeles, WI as of December 31, 2011 B. Explanation of Certain Differences Between the Governmental Funds Statement of Revenues, Ex- penditures, and Changes in Fund Balances and the Government -Wide Statement of Activities The governmental funds' statement of revenues, expenditures and changes in fund balances includes a reconcili- ation between net changes in fund balances total governmental funds and changes in net assets of governmental activities as reported in the government -wide statement of activities. Governmental Statement of Revenues, Expenditures, and Changes in Fund Balances Reconciliation to Citywide Statement of Activities Net changes in fund balances governmental activities: Governmental Funds Net Change in Fund Balance Capital outlay expenditures removed from governmental activities 2010 (net) 2011 (net) Criminal Justice (42,785) 39,334 Hotel /Motel Tax (36,471) 36,634 Leasehold Tax (29,835) 31,135 Pencom Sales Tax (128,065) 123,036 Sales Tax (512,265) 450,251 Property Tax (19,332) 3,446 Total Taxes accrued and reversed (768,752) 683,837 Net Tax accrual /reversal (84,915) Increase in Long -term debt for compensated absences (75,110) Internal seance fund net revenue /(expense) reported with governmental activities 120,591 Eliminate government to government internal allocations 160,083 Eliminate Long -term debt pnncipal payments on governmental activities 868,656 Eliminate OPEB expenditure (600,318) Depreciation expense charged to governmental activities: General govemment (260,068) Public safety (266,146) Utilities and environment (83,517) Economic Enviroment (953,237) Transportation (24, 596) Culture and recreation (229,459) Total depreciation expense charged to governmental activities Net Change in Governmental Activities 1,297,256 NOTE 3 STEWARDSHIPS COMPLIANCE, AND ACCOUNTABILITY There have been no material violations of finance-related legal or contractual provisions. (651,287) 3,376,585 (1,817,024) M -57 City of Port Angeles, WA as of December 31, 2011 NOTIE 4 CASH AND INVESTMENTS The City of PortAngeles' deposits and certificates of deposit are entirely covered by federal depository insurance (FDIC) or by collateral held in a multiple financial institution collateral pool administered by the Washington State Public Deposit Protection Commission (PDPC). The FDIC insures the first $250,000 of the City's deposits. The deposit balances over $250,000 are insured by the PDPC. State statute permits additional amounts to be assessed on a pro rata basis to members of the PDPC pool in the event the pool's collateral should be insufficient to cover a Toss. As of December 31, 2011, the City treasurer was holding $73,056,205 in short -term residual investments; Firemen's Pension investments of $231,984, cash in agency funds of $94,875; Fine Arts Center investments of $671,527, and bank account balances of $1,468,298 for a total cash and cash equivalent of $75,522,889 Included in this total is fiduciary funds pooled cash of $402,393. The government-wide statement of net assets includes $74,888,512 in investments and cash /cash equivalents for governmental, proprietary and permanent funds. Fiduciary funds amount to $634,377 The Local Government Investment Pool (LGIP) is an unrated 2a -7 like pool, as defined by GASB 31. Accordingly, participants' balances in the LGIP are not subject to interest rate risk, as the weighted average maturity of the portfolio will not exceed 90 days Per GASB 40 guidelines, the balances are also not subject to custodial credit risk The credit risk of the LGIP is limited as most investments are either obligations of the US government, government sponsored enterprises, or insured demand deposit accounts and certificates of deposit. Investments or deposits held by the LGIP are either insured or held by a third -party custody provider in the LGIP's name. The fair value of the City's pool investments is determined by the pool's share price. The City has no regulatory oversight responsibility for the LGIP which is governed by the Washington State Finance Committee and is administered by the State Treasurer. The LG IP is audited annually by the Office of the StateAuditor, an independently elected public official. The City includes the LGIP as an investment for internal tracking, but it is disclosed on the financial statements as a cash equivalent. Interest rate risk. Interest rate risk is the risk that fluctuations in interest rates over time will adversely affect the fair value of an investment To manage its exposure to declines in fair values, the City adopted an investment policy that limits the weighted average maturity of its investment portfolio to less than 24 months, with overall maturities no longer than 5 years. Concentration of credit risk. Concentration of credit risk is the risk of loss attributed to the magnitude of a government's investment in a single issuer. In accordance with its investment policy, the City manages its exposure to concentration of credit risk for the City's investments portfolio as a whole. With the exception of US Treasury securities and the State Investment Pool, no more than 50% of the City's total investment portfolio shall be invested in a single financial institution. Credit risk. Credit risk is the risk that an issuer or other counterparty to an investment will not fulfill its obligations As required by state law, it is the City's policy to limit its investments in debt securities to the obligations of the US Government, US Agency issues, obligations of the State of Washington, general obligations of Washington State municipalities, the State Treasurer's Local Government Investment Pool (LGIP), or certificates of deposit with Washington State Banks and savings and loan institutions. The policy of the LGIP is to invest in securities and instruments that are rated A -1 by Standard and Poor's Corporation and P -1 by Moody's Investors Services, Inc. For purchasing certificates of deposits (CD's), the City's investments are limited to 85% of net worth of such institution, and are accepted by the Public Deposit Protection Commission (PDPC) or properly collateralized as required by the state for amounts exceeding FDIC and FSLIC coverage. Custodial Credit Risk For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investments that are in possession of an outside party. All of the City's investments are insured, registered, and held by its agents in the City's name M 58 Cash and Investments as of December 31, 2011 Investment U.S Goverment Agency Securities Certificate of Deposits Subtotal Investments not subject to categorization: Local Government Investment Pool Other (Firemen's Pension) Total Investments Cash Pooled Cash in Fiduciary Agency Funds Cemetery Endowment CD's Fine Arts Center Total Cash Investments As of December 31, 2011, the cash balance included: Petty cash Advanced Travel Deposits in Transit Bank balance per books Total Cash Balance Certificates of Deposit in Pooled Investments First Savings Bank of Renton First Federal Savings Loan Total City of Port Angeles, WA as of December 31, 2011 Pooled Fiduciary/ Co Cash Agency Funds $65,998,007 $66,416,723 2,425,243 2 425,243 68,423,250 68,841,966 4,214,239 4,214,239 231,984 72,869,473 73,056,205 22,050 61,623 1,384,625 1,468,298 Value Fair Value 1,468,298 (402,393) 402,393 94,875 671,527 74,888,512 634,377 Maturities <12 Months 13 -24 Months 1,896,335 1,896,335 528,908 528,908 2,425,243 2,425,243 231,984 231,984 M -59 Investment Type Federal Farm Credit Bank Federal Farm Credit Bank Callable Federal Home Loan Bank Federal Home Loan Bank Callable Federal Home Loan Mortgage Corporation Federal Home Loan Mortgage Corp Callable Federal National Mortgage Association Federal National Mortgage Association Callable Muncipal Bonds Certificates of Deposit Subtotal Certificates of Deposit- Cemetery Endowment Total City of Port Angeles, WA as of December 31, 2011 Investment Maturities Moody's Market Value <12 Months 13-24 Months 25-60 Months Credit Rating 2,102,009 2 009 Aaa 2,007 953 2.007,953 Aaa 20,406,552 4,444 312 12.916,026 3 046 215 Aaa 7 755 987 4,009 985 3,746,002 Aaa 2 059 221 2 059 221 Aaa 11,043,925 4,026,539 7 017 386 Aaa 4 110 285 1,002,349 2,053 830 1,054,106 Aaa 16,021,622 5,012,288 11 009,334 Aaa 909 169 593 659 315.510 Aaa 2 425 243 2,425,243 Aaa 68,841,966 8,465,562 30,393,399 29,983,005 94 875 94,875 Aaa 68,936,840 8,560.437 30,393,399 29,983,005 The Esther Webster Trust is managed by US Bank as a trust under agreement dated July 19, 1993. Fair value of the investments as of December 31, 2011, was $671,527. The County Treasurer acts as an agent to collect property taxes levied in the county for all taxing authorities Taxes are levied annually on January 1, on property value listed as of the prior May 31. Assessed values are established by the County Assessor at 100 percent of fair market value A revaluation of all property is conducted every six years The County Treasurer remits collections monthly to the appropriate district. Collections are distributed on a monthly basis January 1 February 14 April 30 May 31 October 31 NOTE 5 PROPERTY TAXES Taxes are levied and become an enforceable lien against properties Tax bills are mailed First of two equal installment payments is due Assessed value of property established for next year's levy at 100 percent of market value Second installment is due Property taxes are recorded as a receivable when levied, offset by deferred revenue, even if collectible in the period subsequent to the levy During the year, property tax revenues are recognized when cash is received. Most property taxes are collected during the year of levy, and delinquent taxes are immaterial Prior year tax levies were recorded using the same principle, and delinquent taxes receivable are reevaluated annually. At year -end, property tax revenues are recognized for December collections to be distributed by the County Treasurer in January. The balance of taxes receivable includes related Interest and penalties. No allowance for uncollectible taxes is established because delinquent taxes are considered fully collectible Assessed values are established by the County Auditor at 100% of the fair market value and adjusted each year based on market value changes A physical verification of each property is made at least once every six years The estimated assessed value is then changed to reflect the re- evaluation of fair market value. There are two considerations in estimating property taxes after adjustments for new construction. M 60 Regular property taxes are used to fund the General Fund and Street Fund. At the rate of $2.36 per $1,000 assessed value, the regular property tax levy for 2011 is $4,090,073 The real and personal property values for the 2011 property tax levy is $1,735,945,788 Special levies approved by the voters are not subject to the preceding limitations In 2011, the City levied $0.23 per $1,000 for debt service on the 2001 Refunding G O. Bond (Senior Center and Fire Hal), and $0 16 per $1,000 for debt service on the 2005 Refunding G.O Bond (Library), for a total additional levy of $672,000 at the rate of $0.39 per $1,000 assessed value. In 2001, Washington State voters approved Initiative 747 which limited increases in property tax levy amounts to 1% of the prior year's levy (excluding adjustments for new construction). The Washington State Constitution limits the total regular property taxes to one percent of assessed valuation, or $10 per $1,000 of assessed value, of which the City may levy up to $3.60 per $1,000 of assessed value According to State Law, the City is allowed to have a higher maximum levy rate because it has a Firemen's Pension Plan Library Districts are entitled to $0.50 per $1 ,000 of assessed valuation and the Library levy is deducted from the $3 60 maximum available to the City If the Library does not utilize its full $0 50 of the levy, the City may assess the unused portion. City of Port Angeles, WA as of December 31, 2011 Amount Rate General Fund $3,607,774 $2 08 Street 482,299 0 28 Total Regular Levy Regular Levy Special Levy 2001 Refunding G 0 Bond (Sr Center Fire Hall) 2005 Refunding G 0 Bond (Library) 1 Total Special Levy r Total Property Tax Levy, A. Governmental Capital Assets RORERT1r TAJ( ALLO)CA't'! ©N Property taxes receivable at December 31, 2011, consist of the following: General Levy S26,559 Senior Center Fire Hall 2,374 Library 1,746 Total Property Taxes Receivable $30,679 4,090,073 2.36 391,400 280,600 672,0001 $4,762,0731 NOTE 6 CAPITAL ASSETS AND DEPRECIATION 0.23 0.16 0.39 X2.75 Property taxes levied for the current year are "available," therefore recognized as revenue even though collectible In the period subsequent to the levy The City's property tax collection record shows that most of the property taxes due are collected during the year of the levy. Governmental Tong -lived assets of the City purchased, leased, or constructed are recorded as expenditures in the governmental funds and are capitalized, net of depreciation, in the government wide statements This includes current year purchases or construction of governmental infrastructure assets. Annual depreciation is recorded as an expense in the government -wide statements M -61 B. Proprietary Fund Capital Assets Capital assets for proprietary funds are capitalized in their respective statement of net assets. The capital assets are reported at cost or, if donated, at their estimated fair market value on the date donated Donated capital assets are included in contributed capital. Interest expense during the construction penod of proprietary capital assets is capitalized Annual depreciation is recorded as an expense of the fund. In accordance with FASB Statement 62, the City adopted the policy of capitalizing interest costs incurred during construction on funds borrowed to finance construction projects For the year ended December 31, 2011, interest and other bond and loan costs were capitalized in connection with construction in progress in the following funds, Electric $103,192, Water $68,994, Wastewater $37,799, and Stormwater $11,017. C. Capital Assets Activity In 2011, the City of Port Angeles completed construction of various street and sidewalk projects, please see the following pages for details. Capital Assets activity for the year ended December 31, 2011, was as follows: SUMMARY OF CHANGES IN CAPITAL ASSETS City of Port Angeles, WA as of December 31, 2011 Governmental Activities Description 1 2010 Balance 1 Increases I Decreases 1 Transfers I 2011 Balance Capita 1 assets not being depreciated: Land 12,464,126 12,464.126 Construction in progress 3,684,000 4.894,552 2,902,284 5,678.268 Total capital assets not being depreciated 16,148,126 4,894,552 2,902,284 18,140.394 Other capital assets Buildings 18,160,774 471,147 11,644 18,620.277 Improvements 7,553,382 1,888,199 9,441, 581 Infrastructure 58,468,870 58,468.870 Machinery and equipment 14,812,718 458,939 634,534 14,637,122 Total other capital assets at histoncal cost' 98,995,744 2,818,284 646,178 101,167,851 Less accumulated depreciation for. I Buildings 7,477,104 425,015 11,644 7,890.475 Improvements 2,442,872 263,448 2,706, 320 Infrastructure 13,332,196 831,792 14,163.988 Machinery and equipment 8,71)2,860 998,852 630,399 9,071,313 Total accumulated depreciation 31,955,032 2,519,107 642,043 33,832,096 Governmental activities capital assets, net 83,188,838 5,193,729 2,906,419 85,476.149 M 62 City of Port Angeles, WA as of December 31, 2011 1 Retirements in the Governmental section of Note 6 include: Infrastructure retirements Equipment retirements 634,534 Decreases in Governmental Assets 646,178 Infrastructure Detail Ballfield Concession Stand Downtown Restroom Fixtures Equipment Detail Sign making equipment Snow Plow w /smart hitch 1991 Pumper truck (donated to CCFD) Gator w /dump 1999 Refuse Truck 2001 Packer Truck Handheld meter reader Network additon Software PR/AP printer Cub Cadet Riding Mower Scanner Engineering Department Pencom Communication Equipment When assets are fully depreciated and under $7,500 the City of Port Angeles retires the asset since it no longer fits the City of Port Angeles definition of an Asset. 1 Business -type activities 1 Description 1 2010 Balance 1 Increases Capital assets not being depreciated: Land Construction in progress 1,136,393 4,733,946 Total capital assets not being depreciated Other capital assets' Buildings Improvements Utility Plant in service Machinery and equipment Total other capital assets at historical cost 5,870,339 Less accumulated depreciation for. Buildings Improvements Utility Plant in service Machinery and equipment Total accumulated depreciation 63,078,163 Business -type activities capital assets, net 114,404,795 26,736,104 71,250,193 69,555,616 4,070,704 171,612,617 1 849,635 37,006,147 23,818,016 1,404,365 747,552 7,078 669 7,826,221 1,317,789 40.660 1,358 450 575,137 1,866,607 1 963,743 155,916 4,561.403 4,623,268 Decreases Asset Retired Cost 11,644 48,630 4,650 17,476 48,631 4,650 17,476 70,758 2,136,852 1 2,136,853 2,136,853 70,757 4,948 6,696 11,644 28,000 4,401 228,964 6,301 156,235 181,549 4,039 5,708 3,808 4,638 4,595 6,296 634,534 (25,038,694) 25,272,657 (233,963) 1 Transfers 1 2011 Balance 1 1 1,883,945 9,675,763 11,559,708 1,697,410 71,201,562 96,141,412 3,859,925 172,900,310 (938,951) 485,821 38,824,123 964,253 26,741,362 (25,302) 1,517,502 67,568,808 116,891,209 M -63 City of Port Angeles, WA as of December 31, 2011 The Summary of Changes in Capital Assets table above shows all of the capital assets based on their respective asset classifications land, buildings, improvements, infrastructure, machinery and equipment, and work in progress D. Depreciation Depreciation expense was charged to functions/programs of the government as follows: Governmental Activities: General Government 359,985 Public Safety 266,146 Economic Enviroment 24,596 Utilities and Environment 83,517 Transportation 1,555,403 Culture and Recreation 229,459 Total Depreciation Governmental Activities 2,519,107 Busi ness-Type Activities: Electric Utility 1,191,217 Conservation Utility 81 Water Utility 1,364,852 Wastewater Utility 1,634,965 Solid Waste Collection Utility 1,995 Solid Waste Transfer Station /Landfill Utility 338,240 Stormwater Utility 26,589 Medic I Utility 3,466 Total Depreciation Business -Type Activities 4,561,403 M -64 E. Construction Commitments City of Port Angeles, AA as of December 31, 2011 The City of Port Angeles has active construction as of December 31, 2011. Governmental Construction in Progress includes the following: Fund 310 GG0809 Composite Industrial Park 351,187 GG0309 East Entry Monument 25,731 TR0203 Waterfront Development 1,047,024 TR0208 Altematr e Cross Town Study 31,582 TR0209 Race Street Bike Lane 7,753 TR0311 2011 Street and Alley 350,650 TR0509 Ediz Hook Erosion Repair (FEMA) 56,469 TR0609 Tumwater Slide Repair 33,894 TR0111 Manne Channel Bridge 6 US0531 Dry Creek Bridge Trail 841,317 TR0705 Wayfinding Signage 144,255 TR1009 Race Street Nodes 7,538 TR4299 Lauridsen Bridge Widening 10,144 US1004 Web GIS 23,917 US1003 Valley Creek Restoration Phase III 137,525 US1101 Restrooms at Ediz Hook Downtown 80,995 PK0507 City Pier Fire Suppression 26,426 PK0409 Ediz Hook Dock Repairs (FEMA) 52,406 PK0509 ODT Slide Repairs (FEMA) 88,565 PK0609 ODT Rip Rap Repairs (FEMA) 367,332 Legal Software 20,214 Subtotal 3,704,930 Fund 107 Pencom CAD Upgrade 936,867 Fund 501 Bucket Truck 219,239 Digger Dernck 217,214 Hydro Excavator 369,999 Sander and attachments 41,582 Fund 502 IT0110 Critical Servers 8,758 IT0309 Novell File Server OS Platform 177,680 Total Construction in Progress 5,676,268 City of Port Angeles, W4 as of December 31, 2 011 The following Governmental amounts were capitalized in 2011: Capital Improvement Fund CL0508 City Hall Conservation Improvements 432,976 US0902 Police /Fire Mobile Data 22,904 TR0012 Lincoln /Railroad St improvements 20,000 TR0103 Overlay Program 1,308,590 TR0211 First Street Rebuild 559,609 PK1101 Cemetery Niches 38,171 Information Technologies Fund IT0109 Centralized Storage 77,952 IT0209 !Series Upgrade /HA Redundancy 114,236 IT0210 Council Audio 104,161 IT0310 Microsoft Upgrade 45,553 Su btota i 2,724,152 Other Capital Outlay: Vehicle Purchases 94,132 Subtotal 94,132 Total Governmental Capitalized 2,818,284 Business -Type Construction in Progress includes the following: Electric Fund CL0106 Eclipse Feeder Upgrade 1,662 CL0109 F Street 1202 Update 223,795 CL0110 Cable Restoration Phase 3 130,631 CL0206 A Street Substation 1,040 CL0210 Washington/ I St Transmission 4,097 CL0308 Advanced Metering 553,671 CL0407 PUD Annexed Areas 3,034 CL0410 Redundant Fiber Optics (MAN) 175,200 CL0509 Street Light Upgrades 269,166 CL0510 Pole Replacements 414,945 CL0511 BTOP Wireless Project 139,923 CL0607 Distnbution Line Construction 234,449 CL0809 Composite lndustnal Park 64,171 CL1309 Morse Creek Hydro SCADA 48,119 US0520 Electnc Tie -Hwy 101 to Cherry 12,763 Total Electric Fund 2,276,665 Water Fund US0016 Elwha Mitigation 354,930 WT0108 Water Automated Meters 81,617 WT0109 E Street Reservoir Cover Painting 180 WT0209 Transmission Line Replacement 232,220 WT6499 McDougal Subzone Improvements 250 Total Water Fund 669,196 M 66 City of Part Angeles, WA as of December 31, 2011 Wastewater Fund US0601 US1001 WW0108 WW0205 WW0305 WW2799 Storrnwater Fund DR0111 DR0309 DR0401 DR0404 DR0411 DR1499 P L8005 WW0310 The following Business -Type Fu Projects: NA NA CL0411 US0601 WW2799 DR9902 Other Capital Outlay: CSO Phase I Wastewater Automated Meters Dry Polymer Feeder Replacement WWTP Dewatenng Improvments Plant Headworks Improvements Biannual Replacements Total Wastewater Fund Dry Creek LWD 4th and H Street Stormwater Outfalls to Streams Manne Canyon Edge Alvhers Valley Creek Culvert Peabody Creek Culvert LID Street Grant 1st Street Stormwater Separation Total Stormwater Fund Total Construction in Progress 9,675,763 nd items were capitalized in 2011: AC Nodes Electric New Construction Electric Marine Life Center Conservation Kiosk CSO Land under tank Biannual Replacements Wastewater Citywide Catch Basins NA Capitalize 2010 Bond Interest EL NA Capitalize 2010 Bond Interest WT NA Capitalize 2010 Bond Interest WW NA Capitalize 2010 Bond Interest SM NA 4" Grinder for WWTP NA 8" Twin Shaft Grinder Control WWTP 5,258,847 63,329 468 45 33 17,789 5,340,511 5,061 169,161 2,187 7,950 94,711 352 7,728 1,102,242 1,389,392 9,539 740,596 19,184 747,553 290,134 45,478 1,852,483 103,192 68,994 37,799 11,017 13,028 19,487 253,517 Total Capitalized 2,106,002 At year -end the total governmental /utility commitment with contractors are as follows: Project Capital Improvement Fund Projects: City of Port Angeles, WA as of December 31, 2011 Contractual Spent Remaining Amounts To Date Commitment Government Projects: Studio Cascade Waterfront Development 1,110,834 671,636 439,198 Jordan Excavating ODT repairs, Rip Rap, and Slide 336,948 310,538 26,410 Waterfall Engineering Valley Creek Restoration 121,000 117,315 3,685 Clallam County Road Dept Valley Creek Restoration 18,000 6,005 11,995 Legal Files Software, Inc Legal department software 20,214 9,324 10,890 Motorola c/o Richmond Radio Narrowbandmg Radios 22,413 22,413 Total Governmental Projects 1,629,409 1,114,818 514,591 Information Technology Projects: CDW Government, Inc Microsoft Platform 16,306 16,306 Nordisk Systems, Inc Data backup equipment 175,572 4,862 170,710 Wastewater Utility Projects: Mueller Automated Meters 1,117,079 20,561 1,096,518 Farrallon CSO Phase I Consulting 280,591 258,786 21,805 Hams Associates CSO Phase 1 22,413 8,601 13,812 Brown Caldwell CSO Phase I Design 33,798 33,798 Electric Utility Projects: Mueller Automated Meters 2,234,157 82,114 2,152,043 Michels Power Pole Replacement 797,733 351,122 446,611 Capacity Provisioning BTOP Wireless Communication 72,430 72,430 ESC Automation Conservation 16,260 16,260 Novium, Inc Cable Restoration Phase III 106,389 95,647 10,742 Water Utility Projects: Mueller Automated Meters 1,117,079 20,561 1,096,518 CH2M Hill Inc Transmission Line Replacements 834,552 211,264 623,288 Stormwater Utility Projects: Pace Engineering 4th Street Stormwater Improvements 53,795 21,822 31,973 Delhur Industries Valley Creek Culvert 87,799 85,414 2,385 Equipment Services Vehicle Contracts: Altec Industries, Inc Digger Derrick 217,214 217,214 Terex Utilities West Bucket Truck 219,239 219,239 Owen Equipment Hydroexcavator 369,999 369,999 Total Capital Design and Construction Contracts Outstanding 9,401,813 2,275,572 7,126,241 M -68 City of Port Angeles, WA as of December 31, 2011 Contractual agreements for operations: Aspect Consulting Landfill Post closure 110,091 58,625 51,466 Herrerra Enviromental Consutling 107,143 107,143 Siemens Industry-Building Division 11,494 11,494 Customer Products Corp 3,640 3,640 Hansen Pipe Precast Inc 6,886 6,886 Inx, Inc 11,636 11,636 Novacoast 2,136 2,136 Shakespeare Composites 4,314 4,314 Mechanical Control Services, Inc 1,041 1,041 H D Fowler Company 1,399 1,399 General Pacific, Inc 3,384 3,384 USA Bluebook 2,009 2,009 Sanderson Safety Supply 1,125 1,125 Rguns 732 732 General Pacific. Inc 143,998 143,998 Diamondback Fire Rescue, LLC 3,355 3,355 Action Services Corporation 3,685 3,685 Hughes Utilities 101,486 101,486 Energy Northwest 48,370 34,400 13,970 Krugers 757 757 I.T. )(change 6,873 6,873 State of Washington (DOP) 791 791 Westco Industnal, Inc' 1,193 1,193 Total Operations Contracts Outstanding 577,538 93,025 484,513 TOTAL CONTRACTS OUTSTANDING 9,979,351 2,368,597 7,610,754 Substantially all City full -time and qualifying part-time employees participate in one of the following statewide retirement systems administered by the Washington State Department of Retirement Systems, under cost-sharing multiple- employer public employee defined benefit and defined contribution retirement plans. The Department of Retirement Systems (DRS), a department within the primary government of the State of Washington, issues a publicly available comprehensive annual financial report (CAFR) that includes financial statements and required supplementary information foreach plan. The DRS CAFR may be obtained by writing to: Department of Retirement Systems, Communications Unit, P O. Box 48380, Olympia, WA 98504 -8380 The following disclosures are made pursuant to GASB Statement 27, Accounting for Pensions by State and Local Government Employers, and Statement 50, Pension Disclosures, an Amendment of GASB Statements 25 and 27. Plan Descriotion NOTE 7 PENSION PLANS Public Employees' Retirement System (PERS) Plans 1, 2 and 3 PERS is a cost sharing multiple- employer retirement system comprised of three separate plans for membership purposes^ Plans 1 and 2 are defined benefit plans and Plan 3 isa defined benefit plan with a defined contribution component. Membership in the system includes: elected officials state employees; employees of the Supreme, Appeals, and Superior courts (other than judges currently in a judicial retirement system), employees of legislative committees; community and technical colleges, college and university employees not participating in national higher education retirement programs; judges of district and municipal courts; and employees of local governments M 69 City of Port Angeles, WA as of December 31, 2011 PERS participants who joined the system by September 30, 1977, are Plan 1 members Those who joined on or after October 1, 1977 and by either, February 28, 2002 for state and higher education employees, or August 31, 2002 for local government employees, are Plan 2 members unless they exercise an option to transfer their membership to Plan 3. PERS participants joining the system on or after March 1, 2002, for state and higher education employees, or September 1, 2002 for local government employees have the irrevocable option of choosing membership in either PERS Plan 2 or PERS Plan 3 The option must be exercised within 90 days of employment An employee is reported in Plan 2 until a choice is made. Employees who fail to choose within 90 days default to PERS Plan 3. Notwithstanding, PERS Plan 2 and Plan 3 members may opt out of plan membership if terminally ill, with Tess than five years to live. PERS defined benefit retirement benefits are financed from a combination of investment earnings and employer and employee contributions PERS retirement benefit provisions are established in state statute and may be amended only by the State Legislature. Plan 1 members are vested after completion of five years of eligible service. Plan 1 members are eligible for retirement at any age after 30 years of service, or at the age of 60 with five years of service, or at the age of 55 with 25 years of service. The annual benefit is two percent of the average final compensation per year of service, capped at 60 percent. The average final compensation is based on the greatest compensation during any 24 eligible consecutive compensation months Plan 1 retirements from inactive status prior to the age of 65 may receive actuanafly reduced benefits. The benefit is actuarially reduced to reflect the choice of a survivor option. A cost of- living allowance (COLA) is granted at age 66 based upon years of service times the COLA amount. increased by three percent annually. Plan 1 members may also elect to receive an additional COLA amount (indexed to the Seattle Consumer Price Index), capped at three percent annually. To offset the cost of this annual adjustment, the benefit is reduced. Plan 2 members are vested after completion of five years of eligible service Plan 2 members may retire at the age of 65 with five years of service, or at the age of 55 with 20 years of service, with an allowance of two percent of the average final compensation per year of service The average final compensation is based on the greatest compensation during any eligible consecutive 60 -month period. Plan 2 retirements prior to the age of 65 receive reduced benefits If retirement is atage 55 or older with at least 30 years of service, a three percent per year reduction applies; otherwise an actuarial reduction will apply. The benefit is also actuarially reduced to reflect the choice of a survivor option. There is no cap on years of service credit and a cost -of- living allowance is granted, (indexed to the Seattle Consumer Price Index), capped at three percent annually Plan 3 has a dual benefit structure. Employer contributions finance a defined benefit component, and member contributions finance a defined contribution component. The defined benefit portion provides a benefit calculated at one percent of the average final compensation per year of service. The average final compensation is based on the greatest compensation during any eligible consecutive 60 -month period. Effective June 7, 2006, Plan 3 members are vested in the defined benefit portion of their plan after ten years of service; or after five years of service if twelve months of thatservice are earned after age 44, or after five service credit years earned in PERS Plan 2 prior to June 1, 2003. Plan 3 members are immediately vested in the defined contribution portion of their plan. Vested Plan 3 members are eligible to retire with full benefits at age 65, or at age 55 with 10 years of service. Retirements prior to the age of 65 receive reduced benefits. If retirement is at age 55 or older with at least 30 years of service, a three percent per year reduction applies; otherwise, an actuarial reduction will apply. The benefit is also actuanafly reduced to reflect the choice of a survivor option. There is no cap on years of service credit, and Plan 3 provides the same cost -of -living allowance as Plan 2. The defined contribution portion can be distributed in accordance with an option selected by the member, either as a lump sum or pursuant to other options authorized by the Employee Retirement Benefits Board. M 70 Terminated Plan Members Entitled to But Not Yet Receiving Benefits 28,860 Retirees and Beneficiaries Receiving Benefits 76,899 Active Plan Members Vested 105,521 Active Plan Members Non vested 51,005 Total 262,285 City of Port Angeles, WI as of December 31, 2011 Statewide membership in PERS consisted of the following as of the latest actuarial valuation date for the plans of June 30, 2010: Funding Policy Each biennium, the state Pension Funding Council adopts Plan 1 employer contribution rates, Plan 2 employer and employee contribution rates, and Plan 3 employer contribution rates Employee contribution rates for Plan 1 are established by statute at 6 percent for state agencies and local government unit employees, and 7.5 percent for State government elected officials. The employer and employee contribution rates for Plan 2 and the employer contribution rate for Plan 3 are developed by the Office ofthe State Actuaryto fully fund Plan 2 and the defined benefit portion of Plan 3. All employers are required to contribute at the level established by the Legislature. Under PERS Plan 3, emp€oyercontnbutionsfinance the defined benefit portion of the plan, and membercontributions finance the defined contribution portion. The Employee Retirement Benefits Board sets Plan 3 employee contribution rates Six rate options are available ranging from 5 to 15 percent; two ofthe options are graduated rates dependent on the employee's age Benefit Multiplier Program in January 2007, a second tier of employer and employee rates was developed to fund, along with investment earnings, the increased retirement benefits of those justices and judges that participate in the program. The methods used to determine the contribution requirements are established under state statute in accordance with Chapters 41.40 and 41 45 RCW. The required contribution rates expressed as a percentage of current -year covered payroll, as of December 31, 2011, were as follows: PERS Plan 1 PERS Plan 2 PERS Plan 3 Employer* 7.25% 7.25% 7.25 Employee 6 00% 4.64% *The employer rates include the employer administrative expense fee currently set at 0 16%. *Plan 3 defined benefit portion only *Variable from 5.0% minimum to 15.0% maximum based on rate selected by the PERS 3 member Both the Cityof Port Angeles and the employees made the required contributions. The City's required contnbutions for the years ended December 31 were as follows PERS Plan 1 PERS Plan 2 PERS Plan 3 2011 $24,661 $579,274 $120,076 2010 20,696 484,441 105,163 2009 33,836 637,369 126,133 M -71 Law Enforcement Officers' and Firefighters' Retirement System (LEOFF) Plans 1 and 2 Plan Description City of Port Angeles, WA as of December 31, 2011 LEOFF is a cost sharing multiple- employer retirement system comprised of two separate defined benefit plans LEOFF participants who joined the system by September 30, 1977 are Plan 1 members. Those who joined on or after October 1, 1977 are Plan 2 members Membership in the system includes all full -time, fully compensated, local law enforcement officers and firefighters. LEOFF membership is comprised primarily of non -state employees, with the exception of Department of Fish and Wildlife enforcement officers, who were first included prospectively effective July 27, 2003, being an exception. In addition, effective July 24, 2005, current members of PERS who are emergency medical technicians can elect to become members of LEOFF Plan 2. Effective July 1, 2003, the LEOFF Plan 2 Retirement Board was established to provide governance of LEOFF Plan 2 The Board's duties include adopting contribution rates and recommending policy changes to the Legislature for the LEOFF Plan 2 retirement plan. LEOFF defined benefits are financed from a combination of investment earnings, employer and employee contributions, and a special funding situation in which the state pays the remainder through state legislative appropriations. LEOFF retirement benefit provisions are established in state statute and may be amended by the State Legislature Plan 1 retirement benefits are vested after an employee completes five years of eligible service Plan 1 members are eligible for retirement with five years of service at the age of 50. The benefit per year of service calculated as a percent of final average salary is as follows: Term of Service Percent of Final Average Salary 20 or more years 10 but Tess than 20 years 5 but less than 10 years 2.0% 1 5% 1.0% The final average salary is the basic monthly salary received at the time of retirement, provided a member has held the same position or rank for 12 months preceding the date of retirement Otherwise, it is the average of the highest consecutive 24 months' salary within the last 10 years of service If membership was established in LEOFF after February 18, 1974, the service retirement benefit is capped at 60 percent of final average salary. A cost -ot- living allowance is granted (indexed to the Seattle Consumer Price Index). Plan 2 members are vested after completion of five years of eligible service Plan 2 members may retire at the age of 50 with 20 years of service, or at the age of 53 with five years of service, with an allowance of two percent of the final average salary per year of service The final average salary is based on the highest consecutive 60 months Plan 2 retirements prior to the age of 53 are actuarially reduced for each year that the benefit commences prior to age 53 and to reflect the choice of a survivor option If the member has at least 20 years of service and is age 50, the reduction is three percent for each year prior to age 53. There is no cap on years of service credit; and a cost of living allowance is granted (indexed to the Seattle Consumer Price Index), capped at three percent annually_ Statewide membership in LEOFF consisted of the following as of the latest actuarial valuation date for the plans of June 30, 2010 Terminated Plan Members Entitled to But Not Yet Receiving Benefits 782 Retirees and Beneficiaries Receiving Benefits 9,647 Active Plan Members Vested 13,420 Active Plan Members Non vested 3,656 Total 27.505 M 72 Funding Policy City of Port An8 eles, WA as of December 31, 2011 Starting on July 1, 2000, Plan 1 employers and employees contribute zero percent as long as the plan remains fully funded Employer and employee contribution rates are developed by the Office of the State Actuary to fully fund the plan. Plan 2 employers and employees are required to pay at the level adopted by the LEOFF Plan 2 Retirement Board. All employers are required to contribute at the level required by state law The Legislature, by means of a special funding arrangement, appropriated money from the state General Fund to supplement the current service liability and fund the prior service costs of Plan 2 in accordancewith the requirements of the Pension Funding Council and the LEOFF Plan 2 Retirement Board. However, this special funding situation is not mandated by the state constitution and this funding requirement could be returned to the employers by a change of statute. The required contribution rates expressed as a percentage of current -year covered payroll, as of December 31, 2011, were as follows: LEOFF Plan 1 LEOFF Plan 2 Employer* 0.16% 5.24% Employee 0.00% 8.46% State N/A 3.38% *The employer rates include the employer administrative expense fee currently set at 0 16 Both the City of Port Angeles and the employees made the required contributions. The City's required contnbutions for the years ended December 31 were as follows. Volunteer Firemen's Relief and Pension LEOFF Plan 1 LEOFF Plan 2 2011 $0 $234,901 2010 0 231,787 2009 0 237,394 The Volunteer Fire Fighters' Relief and Pension System is a cost sharing multiple- employer retirement system that was created by the Legislature in 1945 under Chapter4l 16 RCW It provides pension, disability, and survivor benefits. Membership in the system requires service with a fire department of an electing municipality ofWashington State, except those covered by LEOFF The system is funded through employer contributions of $60 per year, plus $30 for disability Members do not earn interest on their contributions; however, they may elect to withdraw their contribution upon termination. Firemen's Pension Plan Description The City's Firemen's Pension Board administers the Firemen's Pension Plan (FPP), a closed, single- employer defined benefit pension plan established and amended in conformance with Chapter 41.18 RCW The FPP provides retirement, disability, long -term care, and death benefits to firefighters (hired prior to March 1, 1970) and their beneficiaries. As of December 31, 2011, six individuals are covered by this system. An actuarial study of the FPP was performed by City of Port Angeles staff to determine funding requirements as ofJanuary 1, 2009. This report is available by writing to: City of Port Angeles Finance Department, P. O. Box 1150, Port Angeles, WA 98362. Eligibility All members are vested. Normal retirement occurs after service for a period of 25 years or more and attainment of age 50 M -73 City of Pori Angeles, WA as of December 31, 2011 Benefit 50% of basic salary plus an additional 2% of basic salary for each year of service in excess of 25 to a maximum of five additional years (maximum benefit of 60% of base salary). Benefit Increase For service retirement before July 1, 1969, increases in pace with the Consumer Price 1 ndex (Seattle), with a minimum annual increase of 2 Summary of significant accounting policies. The Firemen's Pension Fund (FPF) is reported as a trustfund in the financial statements using the accrual basis of accounting. Plan member contributions (which ceased when LEOFF was established) are recognized in the period in which the contributions are due. The city's contributions (which are not actuarially required at this time) are recognized when due and a formal commitment to provide the contributions has been made. Benefits and refunds are recognized when due and payable in accordance with the terms of the plan All plan investments are reported at market value. The FPP's net assets as of December 31, 2011, were $624,788 The following table identifies the concentration of investments as compared to the FPP 's net assets. Funding Policy FPP t narestmein as ar'°k Net<Assets �,tr vestment Batar`t"ce of Net Assets 'Credit Suisse Asset Management (Mutual Fund) 1 197,348 1 32% 'Ivy Funds (Mutual Fund) 1 34,636 1 6% 1 624,788 (Total Investments, at market 1 231,9841 The benefits are a result of coordination of benefits between the FPP and the Washington State LEOFF system If the amount of benefits provided by the Firemen's Pension Retirement System exceeds the benefits providled by the LEOFF system, the City pays the difference between the two systems. When the LEOFF system was established, the employee obligation to contribute to the system ceased The City then became fable for all funding of the system. The most recent actuarial study, which was performed by City staff as of January 1, 2009, determined that the FPF is actuarially sound As of Jan uary 2009, current assets at a market value of $854,000, along with future revenues, are sufficient to pay current and future benefits of an actuarial present value of $644,000 No deficiency is projected and no change to funding of this program was recommended. As a result, there are no long -term contracts for contributing to the Plan Future revenue sources include a property tax levy, a por:ion of the Washington State fire insurance premium tax and other resources of the City may determine appropriate for funding the system. A schedule of funding progress can be found in the required supplementary information section following the notes to the financial statements. The Firemen's Pension Board has not agreed to fund future actuarial studies as required by GASB 25 due to the limited number of plan members participating in the FPP The most recent actuarial calculation was prepared in 2009 by the City Finance Department using the Entry Age actuarial cost method. NOTE 8 RISK MANAGEMENT The City of Port Angeles is a member of the Washington Cities Insurance Authority (WCIA). Utilizing Chapter 48.62 RCW (self insurance regulation) and Chapter 39.34 RCW (Interlocal Cooperation Act), nine cities originally formed WCIA on January 1, 1981. WCIA was created for the purpose of providing a pooling mechanism for jointly purchasing insurance, jointly self insuring, and or jointly contracting for risk management services. WCIA has a total of 142 Members. New members initially contract for a three -year term, and thereafter automatically renew on an annual basis. A one -year withdrawal notice is required before membership can be terminated Termination does not relieve a former member from its unresolved loss history incurred during membership. M -7'4 City of Port Angeles, WA as of December 31, 2011 Liability coverage is written on an occurrence basis, without a deductible for most members However, the City of Port Angeles is one of about six to eight Cities with a large ($100,000) deductible. Coverage includes general, automobile, police, public officials' errors or omissions, stop gap, and employee benefits liability. Limits are $4 million per occurrence self insured layer, and $16 million per occurrence in the re- insured excess layer. The excess layer is insured by the purchase of reinsurance and insurance and is subject to aggregate limits. Total limits are $20 million per occurrence subject to aggregate sublimits in the excess layers The Board of Directors determines the limits and terms of coverage annually. The City also purchases other insurance through WCIA, including property, automobile physical damage, fidelity, inland marine. and boiler and machinery Various deductibles apply by type of coverage. Property insurance and auto physical damage are self funded from the members' deductible to $500,000, for all perils other than flood and earthquake, and insured above that amount by the purchase of insurance. In -house services include risk management consultation, loss control field services, claims and litigation administration, and loss analyses WCIA contracts for claims investigations and legal. WCIA is fully funded by its members, who make annual assessments on a prospectively rated basis, as determined by an outside, independent actuary. The assessment covers loss training, loss adjustment, pre defense review, and administrative expenses. As outlined in the interlocal agreement, WCIA retains the right to additionally assess the membership for any funding shortfall. An investment committee, using investment brokers, produces additional revenue by investment of WCIA's assets in financial instruments which comply with all State guidelines. A Board of Directors governs WCIA, which is comprised of one designated representative from each member The Board elects an Executive Committee to provide general policy direction for the organization. The WCIA Executive Director reports to the Executive Committee and is responsible for conducting the day to day operations of WCIA All funds of the City participate in the self- insurance programs. Each fund makes payments to the self insurance fund based on an estimate of the amount needed to fund the costs associated with WCIA insurances, purchase re- insurance and related risk management costs, prior and current year claims paid in the current year, and to maintain adequate reserves for catastrophic losses in a given year. As of December 31, 2011, the self- insurance fund had cash and cash reserves of $1,293,501 Reported claims liabilities are based on the requirements of GASB Statement 10 which requires that a liability for claims be reported if information prior to the issuance of the financial statement indicates that it is probable that a liability has been incurred at the date of the financial statements, and the amount of loss can be reasonably estimated The City of PortAngeles did not change or reduce insurance coverage from 2010 to 2011. The City did not exceed insurance coverage or have any claims beyond its deductible in 2011, carrying $30,000 risk of loss from 2010 to 2011 Liability is calculated on unpaid claims carried from the current year to the next year based on actuarial reserves provided by WCIA claims reports. This is then compared to claims received in January of the following year to verify the amount is reasonable. The City self insures its workers' compensation liability and buys excess insurance to cover possible large losses. The self insured retention is $275,000 $400,000, depending on the occupation, per occurrence for 2011 The City is self insured for workers' compensation and administers the program through a third -party administrator The City meets all of the State requirements for funding, including setting aside $125,000 in reserves, and is periodically audited by the State Department of Labor and Industries for compliance. All City insurance programs are managed by the Human Resources Office The City also uses professional consultants on occasion for advice in financial aspects, legal matters and claims administration. M -75 Employee health benefits are purchased through insured plans; i e. medical, dental, vision, prescription drugs, employee assistance plan services, life insurance and long -term disability coverage. For all insurance groups and coverage, the City did not exceed its settlement coverage in any of the last three years. Short term debt that could be recognized by the City is included in payables which are disclosed in Note 13. The current portion of long -term debt is disclosed in Note 10 A. LONG TERM DEBT The City issues general obligation and revenue bonds to finance the acquisition and construction of major capital facilities. Bonded indebtedness has also been entered into in prior years to advance refund general obligation and revenue bonds General obligation bonds have been issued for general government activities and are being repaid from the applicable resources (property taxes) General obligation bonds are direct obligations and pledge the full faith and credit of the City. These bonds generally are issued as 20 -year serial bonds with equal amounts of principal maturing each year. Revenue bonds are being repaid by proprietary fund revenues The City acquired low- interest loans from the State Departments of Ecology and Community, Trade and Economic Development for approved public works projects. All of the loans are obligations of the Water and Wastewater Fund with the exception of the Marine Drive, Peabody Culvert and Eighth Street Reconstruction loans which are payable from the Real Estate Excise Tax Funds. The City is in compliance with federal arbitrage regulations. 1. Governmental Activities City of Port Angeles, WA as of December 31, 2011 NOTE 9 SHORT -TERM DEBT NOTE 10 LONG -TERM DEBT AND LEASES Under RCW 39 36.020(2), the public may vote to approve bond issues for general governmenl in an amount not to exceed 2 5% of the assessed valuation. Within the 2.5% limit, the City Council may approve bond issues not to exceed 1.5% of the City's assessed valuation. The City's debt capacity for general purposes at the 2 5% limit is $39.9 million. The City's remaining debt capacity for general purposes within the 2.5% limit was over $38 8 million, or 2 4% as of December 31, 2011, (based on 2011 assessed value payable in 2012). Under RCW 39 36 030(4), the public may also vote to approve park facilities and utility bond issues, each of which is also limited to 2.5% of the City's assessed valuation A total of 7.5% of the City's assessed valuation may be issued in bonds. All voted bonds require a 60% majority approval. To validate the election, the total votes cast must equal at least 40% of the total votes cast in the last general election As of December 31, 2011, the amount available in debt service funds to pay principal and interest on general bonded debt was $762,526 Outstanding long -term debt for governmental activities included general obligation bonds $4,947,399, public works trust fund loans $765,336, for a total of $5,712,735 The original amount of general obligation bonds issued in prior years was $9,770,000 Debt service for voted bond issues is funded with special property tax levies. Debt service for council- manic bond issues is funded through property taxes and by interfund transfers. The general obligation bonds have various interest rates between 2.80% and 6.50% with maturity dates to 2025. M 76 2. Business -Tune Activities City of Port Angeles, WA as of December 31, 2011 As of December 31, 2011, outstanding Tong -term debt for business -type activities included revenue bonds $24,637,056, public works trust fund loans $5,936.721 and Solid Waste contracts $7,362,371, for a total of $37,936,148. The City has pledged income derived from capital assets of its enterprise funds to pay debt service on the revenue bonds and loans. For revenue bonds, the unamortized debt issue costs are recorded as deferred charges and the bonds are reported as current and long term (or non current) liabilities without adjustment for premium or discount in the Electric, Water and Wastewater funds. The City capitalizes interest incurred during acquisition In 2011, the City refunded the 2001 Electric Revenue Refunding bonds. The 2011 Electric Revenue Refunding bonds of $1,662,056 were issued at a 3 5% interest rate, maturing in 2022. This advance refunding was undertaken to reduce total debt service payment over the next 11 years by $126,966 and resulted in an economic gain of $104,404 based on net present value of savings Restricted assets in the City's enterprise funds amounted to $1,720,411 in sinking funds and reserves as required by bond indentures. The amounts are as follows: Electric $507,003, Water $68,476, Wastewater $38,627, Water Treatment Plant $1.1 million, and Stormwater $6,305. The Water Treatment Plant debt service restriction is for repayment of Water Wastewater bonds. Under Chapter 39.46.150 RCW, revenue bonds are supplementary to municipal debt limits. The City insures seven of its bonds with four different insurers which are rated by Moody's Investors Service and wereAaa at the time of issue. Moody's ratings for the bond insurance sector have stabilized in 2011. with no changes made to the insurers rating status. M -77 TOTAL GENERAL OBLIGATION BONDS GOVERNMENTAL ACTIVITIES LONG -TERM DEBT GENERAL OBLIGATION BONDS PUBLIC WORKS TRUST FUND LOANS ISSUE REDEEMED BON(LOAN MATURIT INTEREST AMO ORIGINAL THOUGH REDEEMED b TSTANDING TOES DATE RATE AUTFIQRIZED ISSUE 1213112410 2011 1213112011 TOTAL PUBLIC WORKS TRUST FUND LOANS UNLIMITED TAX GENERAL OBLIGATION BONDS (UTGO) Senior Center /Fire Hall Refunding 2001/2012 2 80 -4 125% 2 995,000 2,465 000 370,000 160 000 Larary Refunding 2005/2015 3 00 -4 00% 2,345,000 1,080,000 230,000 1,035,000 Sub -total voter approved GO bonds 5,340,000 3445,000 600,000 1,195,000 L !M'TFD TAX GEE AL OBLIGATION BONDS (LTGO) Western Urban Growth Area 2005/2025 3 00 -4 50% 3,230,000 490,000 135.000 2,605,000 Milk-Modal Property 2006/2021 6 50% 1,200,000 40,867 11,734 1,147,399 Sub -total (LTGO) bonds 4,430,000 530,867 146,734 3,752,399 9,770,000 4,075,867 746,734 4,947,399 Manne Drive Reconstruction 1992/2012 2 00% 702.000 702.000 628,105 36,947 36,947 Bghth and Peabody Creek Culvert Reconstruction 1992/2012 1 00% 86,400 86,400 77,305 4,547 4 547 Eighth Street Reconstruction 2000/2020 1 00% 1,738,800 1,539,200 734,931 80,427 723 842 2,327,600 1,440,341 121,921 765,336 TOTAL GOVERNMENTAL ACTIVITIES LONG -TERM DEBT 12,097,600 5,516,208 868,655 5,712,735 BONDILbAAI TYPESk BUSINESS -TYPE ACTIVITIES LONG -TERM DEBT ENTERPRISE FUNDS: REV BILE RONDS WATERAWA STEWA TER FUNDS City of Port Angeles, WA as of Deceinber 31, 2011 41ATURtTY MEREST ;AMOUNT DATE RATE.' AUTHORIZED REDEEMED THROUGH REDEEMED QUTSTANLMN 12131/2010 `ids ,2044 _.5 12/311201A; BLECTFa C FUND Refunding 2001'2022 2 40 -4 90% 0 2 560 000 S 805 000 S 1 755,000 S Revenue and Refund ng 2005/2025 3 00-4 3065 3 185 000 675 000 130 000 2 380 000 Revenue 201012035 3 00-4 50% 4 925 000 4,925 000 Refunding 2011,2022 3 50% 1 662 056 1 662,056 Sub -total Electric Fund 12 332,056 1,490 000 1880,000 8,967,066 Revenue 200312028 2 00 -5 00 4 220,000 820 600 130 000 3,270 000 Refunding 2005/2024 300 -450° 7,690600 510000 375,000 6,705 000 Revenue 201012034 4 00-4 2545 5 695 000 5 695.000 Sub -total Water/Wastewater Funds 17,505,000 1,330000 505,000 15,670,000 TOTAL REVERIE BONDS 29,837,056 2,810,000 2,390,000 24,637,056 PUBLIC WORKS TRUST FUND LOA NS WATER FIND Siae7, alt Waterman Reconstruction 1994 1 00% 753 000 750000 535 714 53 571 160 714 Downtown Sidewa'k and Waterman Reconstruction 19952015 1005 243000 240000 173 467 13,307 53226 Dnnking Water Reservor Covers (SRF) 199712018 5 00% 453 500 463 500 253,373 26 266 183.862 Dow mown Waterrran'Sidew alk Reconstruction (SRFr 199812019 3 35 1 030 000 1 020 000 542 105 54 211 432 684 nnleng Water Reservor Covers and Llsinfec0rn System 200012020 1 00% 1 168 300 1.168 300 541 576 62,642 563 782 Dow stow n SVaternlain Replacement Phase 11 20042024 0 5015 2 203 000 2200 000 426 378 126 687 1 646,936 Sub -total Water Fund 5,851,800 2,472,913 336 684 3,042.203 WASTEWATER FUND. Seri er Treatrrent Rani Improvements 1991'201 1 1 00% 2 503 000 2 500.000 2 366 673 133,127 Franca Street Storm Sewer Recors,ructian 199 3/2013 2 00% 753 000 760,000 534 333 41 889 83 778 Franc ac Street Sewer Main (Re- construction) 20062026 0 50% 590 000 596000 93 158 31 053 465,789 Francis Street Sewer Main (Construcnan) 2007,2027 0 50% 1 875 000 375 000 39 474 19 737 315,789 CSO Phase 1 (Re- constnxten) 2007/2012 0 5036 505 000 885,000 405 526 239 68 239 688 CSO Phase 1(Conc0 uc66n) 20042012 0 50 10 003 000 2 000 105 263 135,262 1,789,474 Subtotal Wastewater Fund 7,110,000 3,644,727 570,755 2,894,518 TOTAL PIELIC WORKS TRUSTFLND LOANS 12,961800 6117,640 907439 5936,721 SOLID W A STE CONTRACTS Transfer Station Earthy Moderate Rsk Waste Faulty TOTAL SOLID WA STECONTRA CTS TOTAL BUSINESS -TYPE ACTIVITIES LONG -TERM DEBT GRAND TOTAL LONG -TERM DEBT 2006;2026 6 00% 8 398 678 8,398,678 1,052 984 299 174 7,056,520 2006'2026 6 0040 364 025 364,025 45 640 12 534 305 851 "Revenues fromthe Beano Water, Wastewater and Storm ater Funds are pledged nor debt service payments on revenue bonds 8,762,703 1,098,624 301 708 7,362 371 51,561,559 10,026.264 3,599,146 37,936,148 63.659,159 15,542,472 4,467,803 43.648,883 M -79 GOVERNMENTAL ACTNTIIES DEBT SERVICE REQUIREMENTS TP MAT year, Generat Obligation Bonds 12131. fd cipal tote €est Principal iritefest Prittipa! In t rest: Ftelcipai Interest R-Inc al Gi1Bc Ending 2001 UTGO Fefuutrdhn 2005 UTGO Refunds 2005 LTGQ (WtJG4t 2006 LTGO MuIti -Modal 1 Gq�elIflt$ €est 2012 160,000 6,600 245000 41,400 140,000 108,865 12,510 74,381 557,510 231,246 2013 255,000 31,600 145,000 103,265 13,335 73,555 413,335 208.420 2014 260,000 21,400 155,000 97,465 14,216 72,674 429,216 191,539 2015 2m 0_0_0 11,000 160 000 91.265 15,155 71,735 450.155 174,000 2016 165,000 84,865 16,156 70,734 181,156 155,599 2017 -2021 940,000 314,419 1.076,027 304,033 2,016,027 618,452 2022 -2025 900,000 100,100 900,000 100.100 Total 6 160,000 6,600 1,035,000 105,400 2,605,000 900,244 1 147,399 667,111 4,947,399 1,679 355 Page 1 of 2 Year Er Oiling Marine 2/3:i 1CiPI Interest 2012 2013 2014 2015 2016 2017-2021 2022-2025 36,948 739 4,548 45 80,427 80,427 80,427 80,427 80,427 321,708 36 948 dOVERNMENITAL' ACTIVITIES w DEBT SERVICE REQUIREMENTS TO MATURITY Rublit Works Trust Fund Loans i6tht& 'Peabody Creek Culvert Princbal Interest 739 4548 8th Street Reconstruction ,poncipal k‘test 7,238 121.923 6,434 80.427 5,630 80,427 4,826 80,427 4,021 80,427 8,043 321,708 Totals Governmental Activities Totals All Debi Interest Principal Interest 8.022 679,433 239.268 6.434 493,762 214.854 5,630 509,643 197,169 4,826 530,582 178,826 4,021 261,583 159,620 8,043 2,337,735 626,495 900,000 100,100 45 723,842 36,192 765,339 36,976 5712,735 1,716,331 Page 2 of 2 Year ti dmg .2/31 2012 124584 2013 131,056 2014 135,643 2015 140,391 2016 145,304 2017 -2021 806 461 2022 -2026 178.616 2027 -2031 2032 -2035 1662,056 2011 @eOl Refunding 2005 Electric Revent Rrnc, i Interest'., I Pnn 01 57 202 135 000 95 783 130,000 53,812 140,000 90383 135 000 49,225 145 000 84,783 140 000 44 477 155 000 78 983 140,000 39 5663 155,000 73 170 145,000 117,877 885,000 269,910 815.000 6 252 765 000 78,429 1 000,000 1,225000 1 195,000 368 408 2,380,000 771,441 4,925,000 BUSIN DEBT SERVICE elundmg� 2010 Be6[fic Revenue rest I Prmc'gal Interest 203,293 199,393 195,343 190 443 185,543 843,130 661 100 432,625 137 475 3,048,343 ESS =TYPE ACTIVITIES REQUIREMENTS Tp MATURITY Reventie 2009 Water j stein ter I 2010 Water, Principal ht t'est Principal 390,000 265 600 234,188 400 000 253,900 234 188 450,000 241,900 234,186 465,000 223 900 234,188 480 000 205,300 234 188 2,695,000 709.500 1,170,938 1.825,000 147 000 965,000 1 151,938 2,775,000 764 738 1,955,000 168,513 6,705,000 2,047 100 5,695,000 4,427,063 2003 stewster I Totals Revenue Bonds Y Ftalcpa) Merest 135,000 152,495 140,000 147,500 145,000 142,320 150,000 136,810 155,000 130,810 885 000 548 000 1,125,000 307,500 535,000 40,500 3,270,000 1 605,935 Principal Interest° 914 584 946,056 1,015,643 1,050,391 1,080,304 9,086 461 5,858 616 4,535,000 3,150,00D 24,637,056 1,008 560 979 174 908 799 868,572 3 659,355 2 352 217 1,237,863 305,987 12,268 283 Page 1 of 4 BUSINESB DEBT SERVICE REOUIREMEN TB TO MATURITY Water Public Works Trust Fund Loans, OnTn Sicteiq &Minn Recon I Drink Wtr Resereen Covers I fliTnWrmn;Siciew Ik Recon Droik Res Cov/Disinfect lOnTn Weterrnain Repl Masa 120! Pt hterest Rinctpal Merest PrIncipal Interest Principal Merest Princtpal hterest PrlIt Pal hterest .11i1 Tiittiiii4WateiRVr PrInerpal te41 2012 53,572 1,607 13,307 532 26 266 9,193 54210 14 528 62642 5,638 126,687 8 235 336684 39,733 2013 53,572 1 071 13,307 399 26,266 7 880 54 211 12 712 62 642 5 011 126 687 7 601 336,685 34,674 2014 53,572 536 13,307 266 26 266 5,566 54,210 10 896 62 642 4 385 126,887 6 968 336,684 29 617 2015 13,307 133 26 266 5 253 54 211 9,080 62,642 3 759 126 687 6 334 283,113 24,559 2016 26 266 3 940 54,210 7,264 62,642 3 132 126 687 5 701 269,805 20,037 2017-2021 52 532 3,940 162632 10,896 250 568 6 264 633,937 19,003 1,099,169 40,103 2022-2024 380,062 3 801 380,062 3601 160,715 3 214 53.226 1 330 183 861 36,772 433,684 65 376 563 782 28,189 1,646,935 57,643 3 042,203 S 192 524 Page 2 of 4 2012 2013 2014 2015 2016 2017 -2021 2022 -2026 2027 -2028 Year Ming Se erTree [12/31 Pdncpal Francis St Storm Sewer •Inclpal htarest BUSINESS- TYF?EACTNITIES f P r r SFRUit' P1kEtJU1REMENTS TO MATU ITY,. W a s tewater P Olio Works Tru Loans 'rands St. Sower j in I Francis Sewer Main Phase I Re- Coned inclpal interest #i1nc Interests ?RincIpel Interest,. cso otal Wastewater PWTF Loans Pncc[tsal r F k'terest Principal Interest 41,889 1,676 31,053 2,329 19 737 1,579 239,688 830 105,263 8 947 437,629 15361 41,889 838 31,053 2,174 19737 1,480 105,263 8421 197942 12913 31,053 2,018 19737 1,382 105,263 7895 156053 11 295 31,053 1,863 19737 1,283 105,263 7,368 156053 10,514 31,053 1,708 19737 1,184 105,263 6842 156053 9734 155,263 6 211 98685 4,441 526,316 26 316 780,264 36,968 155,263 2,329 98,685 1,973 526,316 13,158 780,264 17,460 19 737 99 210,528 1 579 230 265 1 678 5 83 778 2,514 465,789 18,632 S 315,789 13,421 239 686 830 5 1,789,474 80,526 2,894,519 S 115,922 Page 3of4 BUSINESS -TYPE ACTIVITIES BT SERVICE REQU REMENTS,TO MATURI i Year SOLID WASTE TRANSFER STATION IATION'CONTRACTS, PA ABLE Eri sing Transfer Station Facility tvloderate Risk Waste Facility rotais SW Contracts T�a1 =Business Type Activities 12131 P rinc i pal Interest `Principal Interest Principal Interest Principal Interest,, 2012 307,009 415,040 13,307 17,989 320,316 433,029 2,009,214 1,496,683 2013 325,945 396,104 14,127 17,168 340,072 413,272 1,820,755 1,440,032 2014 346,048 376,000 14,999 16,297 361,047 392,297 1,869,427 1,380,967 2015 367,392 354,657 15,924 15,372 383,316 370,029 1,872,873 1,313,902 2016 390,052 331,997 16,906 14,390 406,958 346,387 1,913,120 1,244,730 2017 -2021 2,342,205 1,268,039 101,519 54,961 2,443,724 1,323,000 10,409,618 5,059,425 2022 -2026 2,977,869 451,864 129,069 19,585 3,106,938 471,449 10,125,880 2,844,927 2027 -2031 4,765,265 1,239,541 2032 -2035 3,150,000 305,987 $7,056,520 $3,593,701 305,851 155,762 7,362,371 $3,749,463 37,936,149 16,326,188 Page4of4 ea r Ending 1 Bond 12131 1 Principal City of Port Angeles, WA as of December 31, 2011 Governrrme a[rAct'rntie`s" Debt Service Requirements To Maturity bligation Interest I B. CHANGES IN LONG -TERM LIABILITIES "Public Works Trust Fund Loans Total Principal interest l Principal interest 2012 557,510 231,246 121,923 8,022 679,433 239 268 2013 413,335 208,420 80,427 6,434 493,762 214 854 2014 429,216 191,539 80,427 5,630 509,643 197,169 2015 450,155 174,000 80,427 4,826 530,582 178,826 2016 181,156 155,599 80,427 4,021 261,583 159.620 2017 -2021 2,016,027 618,452 321.708 8,043 2 337,735 626.495 2022 -2025 900,000 100,100 900,000 100.100 Total 4,947,399 1,679,355 765,339 36,976 5,712,735 1,716,331 'Ar s e Busins=T e<Act vities Debt Sei 4ce R ui'reilaents'Tti Maturit �yp r .n�, y Year Renue Publac�iorks Solid Waste Transfer Station Ending Bonds I` Trust Fun d Loans ,I Gpintrects Payable Total 12/31 Pn [Interest Principal interest 1 Principal Interesf Principal lnte "rest i 2012 914,584 1,008,560 774,314 55,093 320,316 433,029 2,009 214 1,496,683 2013 946,056 979,174 534.627 47,587 340,072 413,272 1,820,755 1.440,032 2014 1,015,643 947,758 492.737 40,912 361,047 392,297 1,869 427 1,380,967 2015 1,050,391 908,799 439,166 35,074 383,316 370,029 1,872 873 1,313,902 2016 1,080.304 868,573 425,858 29,771 406,958 346,387 1,913 120 1,244,731 2017 -2021 6,086,461 3,659,352 1,879,429 77,071 2,443, 725 1,323,000 10, 409, 615 5,059,422 2022 -2026 5,858,616 2,352,217 1,160 326 21,261 3,106,938 471,445 10,125,880 2,844,923 2027 -2031 4,535,000 1,237,863 230,265 1,678 4,765 265 1,239,541 2032 -2035 3,150, 000 305,988 3,150, 000 305,988 Total 24,637.056 12,268,283 5,936,722 308,446 7,362,372 3.749,459 37,936,148 16,326,189 During the year ended December 31.2011, the following changes occurred in long -term liabilities: M -86 GOVERNMENTAL ACTIVITIES: Bonds Payable General Obligation Bonds Public Works Trust Fund Loans Total Bonds /Loans Payable Other post- employment benefits payable 1,673,339 600,318 2,273,658 Compensated Absences 1,813,576 59,733 34,114 1,839,195 662,965 Governmental activities long-term liabilities: 10,068,306 660,051 902,769 9,825,590 1,342,396 BUSINESS -TYPE ACTIVITIES: Bonds Payable Revenue Bonds Public Works Trust Fund Loans Total Bonds /Loans Payable Solid Waste Contracts Payable: Transfer Station Moderate Risk Waste Facility Total Solid Waste Contracts Payable Compensated Absences Landfill Closure Costs Payable Post Closure Costs C. REFUNDED DEBT City of Port Angeles, WA as of December 31, 2011 Balance at Balance at Current 1/1/2011 Additions Reductions 12/31/2011. Anoiunt Due 5,694,133 887,259 6,581,392 25,365,000 6,844,161 32, 209,161 7,345,694 318,385 7,664,079 611,215 3,620,645 1,662,056 1,662,056 746,734 4,947,399 557,510 121,921 765,338 121,923 868,655 5,712,737 679,431 2,390,000 907,440 3,297,440 289,174 12,534 301,708 59,775 2,656 24,637,056 5,936,721 30,573,777 7,056,520 305,851 7,362,371 30,082 3,590,563 Please see Changes in Long -Term Liabilities, Business -Type Activity for refunded debt in 2011. 914,584 774,313 1,688,898 307.009 13,307 320,316 668,334 263,513 Business -Type activities long-term liabilities: 44,105,100 1,721,831 3,631,886 42,195,045 2,272,727 Long -term liabilities for Internal Service Funds are included as part of the above total for govemmental activities At year end, $41,928 of internal service funds compensated absences are included in the above amounts. Also, for the governmental activities, claims and judgments and compensated absences are generally liquidated by the general fund In prior years the City defeased certain general obligation and revenue bonds by placing the proceeds of new bonds in an irrevocable trust to provide for all future debt service payments on the old bonds. Accordingly, the trust account assets and the liability for defeased bonds are not included in the City's financial statements. At Decem- ber 31, 2011, $1,230,000 of general obligation bonds, $3,540,000 of electric, and $13,705,000 of water /wastewater revenue bonds outstanding are considered defeased. M -87 D. LEASES 1. Oneratina Leases The City leases various pieces of equipment from Waste Connections, Inc. for use at the transfer station under a non cancelable operating lease. The $749,169 lease commenced in 2007 and expires in 2026. Upon expiration of the term of the lease, the City has the option to purchase from or return the equipment to the lessor For the year ended December 31, 2011, total costs for the lease were $64,407. The future minimum lease payments including 6% interest are as shown: E. ARBITRAGE Arbitrage is the reinvestment of the proceeds of tax exempt securities in materially higher yielding taxable securi- ties. Interest earnings in excess of interest expense must be rebated to the federal government The City reviewed the applicability of arbitrage rebate regulations on its outstanding tax exempt bonds and is in compliance with those regulations The City of PortAngeles has recorded in its financial statements all material liabilities, including an estimate for situations which are not yet resolved but where, based on available information, management believes it is probable that the City will have to make payment. In the opinion of management, the City's self insurance reserves are adequate to pay all known or pending claims. The City is liable for repayment of refunded debt. Refunded debt is discussed in Note 10. The City participates in a number of federal- and state assisted programs These grants are subject to audit by the grantors or their representatives Such audits could result in requests for reimbursement to grantor agencies for expenditures disallowed under the terms of the grants. Other than the instances described above, City manage- ment believes that such disallowances, if any, will be immaterial. A. INTERFUND BALANCES Interfund transactions are classified as follows: City of Port Angeles, WA as of December 31, 2011 NOTE 11 CONTINGENCIES AND LITIGATIONS NOTE 12 INTERFUND TRANSACTIONS Ending ber31 2012 2013 2014 2015 2016 2017 -2021 2022 -2026 Total Amcelrr 64,407 64,408 64,408 64,407 64,407 322,035 305,935 950,007 1. Services Provided Transactions that would be treated as revenues, expenditures or expenses if they involve external organizations, such as buying goods and services or payments in lieu of taxes, are similarly treated when they involve other funds of the City. 2. Transfers Transactions to support the operations of other funds are recorded as "Transfers' and classi- fied with 'Other Financing Sources or Uses" in the fund statements. Transfers between governmental or proprietary funds are netted as part of the reconciliation to the Government -wide financial statements Transfers of remaining balances when funds are closed are classified as transfers. 3. Loans/Advances Loans between funds are classified as interfund loans receivable and payable or as advances to and from other funds in the fund statements. Interfund loans do not affect total fund equity, but advances to other funds are offset by a reservation of fund equity. Loans and Advances are subject to elimination upon consolidation M -88 City of Port Angeles, WA as of December 31, 2011 4 Interfund Balances (Due to /from other funds) The outstanding balances between funds result from the time lag between when goods and services are provided and when transactions are recorded in the accounting system and to meet short -term cash flow needs Interfund balances at December 31, 2011, were as follows: B. INTERFUND TRANSFERS Interfund balances at December 31, RECEIVABLE /PAYABLE FUND General Street Electric Water Wastewater Solid Waste Collection Solid Waste Transfer Station Total 2011 were as follows: DUE FROM OTHER FUNDS DUE TO OTHER FUNDS 170,459 449 5 86,292 28,947 44,165 97,183 86,582 257,041 257,041 Interfund transfers include financial outflows to other funds without equivalent flows of assets in return, or without a requirement for repayment Transfers from the General Fund equaled $1,771,857 with over one -third of that amount for capital improvements. Interfund transfers are the method by which tax monies are disbursed for operations of specific activities within the city. Included are: $166,000 to Street Fund $45,172 to Debt Service Funds for payment of governmental debt. $1,161,935 to Capital Improvement Funds for capital projects. $374,000 to Enterprise Funds to support Medic I operations. $24,750 to Esther Webster Trust Fund to support operations at the Fine Arts Center Transfers from the Special Revenue Funds equaled $1,825,324, with one -half of that amount for capital project support Transfers included: $12,828 from the Senior Center Maintenance Fund to General Fund Senior Center Maintenance for building repairs. $72,000 from the Lodging Tax Fund to General Fund for sports field maintenance ($20,000) and Parks activities ($52,000). $25,000 from Electric Utility Rural Economic Development Revolving Fund to Economic Development Fund for program support. $39,159 to Water Fund for payment of debt service on downtown Laurel Street sidewalk project: $20,556 from Lodging Tax Fund $18,603 from Real Estate Excise Tax Fund #1 $1,676,337 to Capital Improvement Fund, including: $85,000 from Lodging Tax Fund for the East Entry Monument ($35,000) and Wayfinding Signs ($50,000). $300,000 from Street Fund for Waterfront Development. M -89 City of Port Angeles, WA as of December 31, 2011 $891,337 from Economic Development Fund for Waterfront Development ($500,000) and Composite Campus ($391,337) $125,000 from REET #1 for Lauridsen Bndge design_ $125,000 from REET #2 for Lauridsen Bndge design. $150,000 from Electric Rural Economic Development Fund to Waterfront Development. Transfers within the Capital Improvement Funds equaled $30,000, which included: $30,000 from Capital Improvement Fund to Park Improvement Fund, returning funds for a deferred project Transfers from Enterprise Funds equaled $1,341,925, including: $59,200 to the General Fund to support return on investment. $300,000 to Special Revenue Funds, including: $150,000 to Street Fund for street sweeping related to storm drain clean -up. $150,000 to Economic Development Fund for economic development program support, including o $50,000 from Electric Utility Rural Economic Development Fund o $40,000 from E tectnc Fund o $30,000 from Water Fund o $30,000 from Wastewater Fund $204,397 to 2005 LTGO Debt Service Fund for repayment of bond, including. $23,210 from Electric Fund $126,781 from Water Fund $54,406 from Wastewater Fund $200,000 to Capital Projects Funds, including: $75,000 to Capital Improvement Fund for the NICE Program, including: o $25,000 each from Electric, Water and Wastewater Funds $125,000 from Solid Waste Collections for street and alley paving $578,328 transferred from one Enterprise Fund to another, including. $300,000 from Electric to Conservation Fund for conservation programs. $165,039 from Water Treatment Plant Fund to Water Fund in support of operations and maintenance $10,000 from Landfill Postclosure to Stormwater projects. $2,229 from Solid Waste Collections to INET project $1,307 from Solid Waste Collections for redundant fiber optics. $50,899 from Water Utility for INET project. $25,573 from Water Utility for redundant fiber optics project. $2,124 from Wastewater Utility for INET project $14,134 from Wastewater Utility for fiber optics project. $1,634 from Solid Waste Transfer Station to fiber optics project. $2,314 from Solid Waste Transfer Station to INET project $3,075 from Medic 1 to INET project. M 90 Transfers Govemm entat General Fund Special Revenue Debt Sen Ace Capital Projects Permanent Funds TOTAL Governmental Activities General Fund Special Revenue Funds Capital Project Funds Debt Service Funds Internal Service Funds Permanent Funds Transfers In A. RECEIVABLES 144 028 491,000 249 569 3,068 272 24 750 3977619 S Business -type Electric Utility Fund 103 289 Water Utility Fund 204 199 Wastewater UUhty Fund Solid Waste Collection Water Treatment Plant Fund Sohd Waste Trf StaILF Fund Conserraucn Fund 300 000 Stormwater Fund 10 000 Medic 1 Fund 374 000 5 991 467 Receivables at December 31, 2011, were as follows. Total Governmental Activities Reconcile to Government -Wide Statements Taxes Receivable Due From Other Funds Bus ness Type Activiti es Electnc Conservation Water Water Treatment Plant Wastewater Solid Waste Collection Solid Waste Transfer Station Storm water Medic 1 Total Business Type Activities City of Part Angeles, TEA as of December 31, 2011 Transfers Out 1771857 1 825 324 30,000 3 027 181 4 966106 4 969 106 497 410 (394 121) 59 200 90 000 23 210 25 000 300 000 258 253 (54 055) 30 000 126 781 25 000 75 472 125,664 (125 684) 30 000 54,408 25 000 16 258 278 536 (278.530 150 000 125 000 3 536 165039 (165039) 165039 13,948 (13 948) 13 948 300 000 10 000 3,075 370 925 3 075 1 341 925 i350 439) 59 200 300 000 204 397 5 200 000 5 578 328 5 NOTE 13 RECEIVABLE AND PAYABLE BALANCES Accounts 43,326 11,144 12,188 66,658 388,918 82.692 (84 916) 66,658 304,002 82,692 Accounts 4,515,372 134,961 789,270 956,625 446,974 221,018 5,957 261,507 7,331,684 Net Effect GP 627 8291 (1 334,324) 84 928 249 569 3 038 272 24 750 S 350 438 64 928 144 029 Taxes Interest 343,155 26,932 20,481 24,930 741 25 282 3,558 25,526 1,005 Assessments Interest 44.285 2.147 22 566 26 868 43.768 10.815 18.500 3 134 300 172.383 Transfers Out Details Special Debt Capita! Revenue 106000 45172 25,000 5 191,00C 3 45 172 5 491,000 249 569 Due From Other Governments 74,230 238,608 359,395 Due From Other Governments 227,656 19 1 161 935 374,000 1 676 337 39,159 30 000 2 868 272 413 159 3 088,272 991,487 Due From Other Funds 170,459 672,233 170,459 Due From Other Funds 24.733 86,582 132,361 384,769 86,582 Total Enterprise Permanent Transfer Out 24 750 1 771,857 1 324 30,000 3 24750 3027,181 Other Total 658,102 947.020 1,242,183 360,136 28,840 37,714 1,005 947 020 2,327,980 (84,916) (170,459) (170,459) 672,233 947 020 2,072.605 Other 24 750 4,969 106 497 410 258,253 125 664 278,536 165,039 13 948 3.075 S 1 341 925 Total 4,559,657 364,764 811,855 26,868 1,000,393 457,789 350,833 141,452 261,807 7,975,418 M -91 B. PAYABLES Payables at December 31, 2011, were as follows Governmental Activities General Fund Special Revenue Funds Capital Prefect Funds Debt Seance Funds Internal Service Funds Permanent Funds Total Govemmental Activities Accounts 259 692 118 317 992.127 445,426 598 1,816,161 Reconcile to Government-Wide Statements Due within one year- capital debt Due in more than one year OPEB Compensated Absences Due in more than one year capital debt 1,816,161 Business Type Activities Electnc Conservation Water Wastewater Solid Waste Collection Solid Waste Transfer Station Stormwater Medic 1 City of Port Angeles, WA as of December 31, 2011 Salanes and Benefits 297,143 65,899 20,182 3,992 387,215 Salaries and Accounts Benefits 2,820 513 74,754 38.447 4,557 116 666 27,769 196 088 24,980 109.139 9,664 682,969 8,587 18 734 2,787 5,201 28,252 Total Business Type Activities 3,987 757 181,350 387,215 1,106,687 Participant Deferred Revenue 138,505 947,020 21,162 Long-Term Debt Current 389,584 505,134 794,179 320,316 NOTE 14 JOINT VENTURES Due to Other Govemments 19,479 Joint Venture with Peninsula Communications Center (PenCom) City of Forks* City of Sequim Clallam County Clallam County Rural Fire Protection District #1 Clallam County Rural Fire Protection District #2 Clallam County Rural Fire Protection District #3 Clallam County Rural Fire Protection District #4 Clallam County Rural Fire Protection District #5 Clallam County Rural Fire Protection District #6 Eiwha Tribal Police Forks Ambulance Jamestown S'Klallam Fish and Game Olympic National Park Quileute Tribal Police *Pencom provide limited service to the City of Forks beginning 1129/2008 but became a full member on the date above 19,479 Due to Other Governments 23,449 622 706 3,896 Due to Other Funds 449 5 Due to Other Funds 86,291 28,947 44,165 97183 Service Agreement Signature Date 10/1/2008 2/18/1992 8/14/1990 1/1/2009 8/14/1990 2/18/1992 8/1411990 8/14/1990 1/1/2009 8/14/1990 1/1/2009 1/1/2007 8/14/1990 4/1/2004 Other Total S 103,961 819,228 23,000 1,154,240 28,065 1 020,192 21,162 822,930 1,288,538 4,590 1,106,687 19,479 454 977,956 4 307,951 679,431 2 273,658 1 839,195 5,033,304 454 10,803,544 Other S 857,405 200,562 248,826 51,340 114,032 4,371 765 679,431 2 273,658 1 839,195 5,033,304 14,133,539 Tota I 4,251,996 43,004 8 1,308,944 271.222 1 125,904 25,892 34,218 2 009,213 28,673 256,586 S 1,477,301 7,940,881 The Peninsula Communications Center (PenCom), an emergency dispatch operation, was established August 21, 1990 when a service agreement was entered into by the City of Port Angeles and the various other governmen- tal entities_ M -92 City of Port Angeles, WA as of December 31, 2011 The agreement is sanctioned by the provisions and terms of the Interlocai Cooperation Act" pursuant to RCW 39.34. The agreement was renewed effective January 1, 2004, and continues year -to -year. Termination of the agreement is accomplished only by Legislative act of their respective governing body, communicated to the City in writing. Such withdrawal becomes effective on December 31 of the year in which notice of withdrawal is received PenCom was established to provide for improved consolidated emergency communications (dispatch) services on a 24 hour basis for police, fire, and medical aid to the participating cities, tribes, national park and county The allocation of financial participation among the participating entities is based on varying criteria and the formula for determining the shared costs was reviewed and changed effective January 1, 2004 This agreement was updated again in 2010, applicable only to Olympic National Park, providing a minimum charge of $34,000, to be effective in 2011 All expenses incurred by PenCom are paid by the City and shared equitably by the City and all other participating agencies. The shared budget is calculated by subtracting all other revenue sources made available to PenCom with the remainder shared by participants on a percentage of use basis. An adjusted percentage of use for each of the two major dispatch functions (Law Enforcement and Fire /Emergency Medical Services) of PenCom is calculated by multiplying the law enforcement and fire dispatch activity by a factor of 1.0 and the EMS dispatch activity by a factor of 1.5. Fire /EMS agencies are each assessed a percentage of use of the Fire /EMS portion of the budget by determining the total number of Fire /EMS calls- for service. Law enforce- ment agencies are assessed a base amount of $2,000 per sworn officer and those agencies using additional computer records services share the balance of the law enforcement portion of the budget based on percentage of use by determining the total number of law enforcement calls for service. Other revenue sources are E9 -1 -1 excise tax revenues collected pursuant to RCW 38.52 by Clallam County for the operation of the enhanced 9 -1 -1 telephone system and a 0.1 use and excise tax pursuant to RCW 82 14.420. This latter revenue source was approved by Clallam County voters during the 2003 general election to obtain funds for costs associated with financing, designing, acquiring, constructing, equipping, operating, maintaining, remod- eling, repairing, re- equipping and improving the enhanced 911 communication systems and facilities. Collection of this tax began April 1, 2004. Clallam County places 25% of this revenue in a dedicated fund for PenCom capital purchases. The remainder is transferred to PenCom for operational purposes. PenCom is served by an Advisory Board which is the operations policy recommending body for PenCom. The board is composed of a representative from each agency using PenCom's services under contract. The Advisory Board has the authority to. A. Make recommendations for the operation of PenCom in accordance with industry standards. B. Recommend approval of the joining of any other parties eligible to participate. C. Recommend services provided to each agency including the use of PenCom's computerized fire or law enforcement records management systems. D. Review the financial contribution of the participants and recommend adjustments in the same if the board finds that any of the parties is bearing an inequitable share of PenCom's costs. E. Prior to PenCom's budget approval, the communications manager meets, upon request, with the legisla- tive body of any of the participating agencies to review PenCom's budget and discuss the Board's recom- mendations The City of PortAngeles provides the following. A. Sufficient staff to operate and maintain PenCom using employees of the City. B. Employs and assigns the manager who manages the day -to -day operation of PenCom and is responsible to the City of Port Angeles Chief of Police. C. Communications and records services including maintaining a public safety answering point for all tele- phone calls for emergency assistance, the development and utilization of a computer aided dispatch system, and the performance of other tasks and services necessary and proper for the efficient operation of a comprehensive emergency communications system D. Physical facilities and necessary support for PenCom in City buildings. M -93 City of Port Angeles, WA as of December 31, 2 011 Clallam County provides maintenance of the AS400, a software platform, at the cost of $18,000 per year The County provides 30 hours per month in personnel time for maintenance and programming of the AS400 in ex- change for the City providing the facility and its support for PenCom_ Peninsula Communications is the primary public safety answering point for all 9 -1 -1 calls in Clallam County and for Olympic National Park in Clallam and Jefferson Counties. The Enhanced 9 -1 -1 system was fully operational on April 10, 1996 and was upgraded in 2003 with new telephone equipment and 24 hour logging recorder. The addition of mapping in order to locate wireless 9 -1 -1 callers was added in 2004. It is the responsibility of the manager to prepare an annual budget which includes all necessary and required expenditures and anticipated revenues. The budget is reviewed by the Advisory Board and, with its recommenda- tion, submitted to the City Council for approval. User agencies make their financial payments for the cost of operation of PenCom on a quarterly basis Each user agency is adjusted in the first quarter of each subsequent year to reconcile any overpayment or underpayment by any individual participant for the previous year PenCom is accounted for as a Special Revenue fund. The fund balance as of December 31, 2011, was $812,683. This is sufficient to cover operating costs on an ongoing basis. From 2004 forward, PenCom carries no debt Additional revenues are generated via a 1/10 of one percent sales tax, providing PenCom with stable funding Twenty -five percent of revenues are earmarked toward capital improvements The financial statements for this fund can be obtained from the City of PortAngeles Finance Department, P. O. Box 1150, Port Angeles, WA98362. NOTE 15 OTHER POSTEMPLOYMENT BENEFITS Plan Description. The City provides continuation of medical insurance coverage to employees that retire under the State's Law Enforcement Officer and Fire Fighters' LEOFF) Plan 1 as required by Revised Code of Washington (RCW) Chapter 41.26. LEOFF 1 covers all police officers and fire fighters who were hired prior to October 1, 1977 and medical coverage continues for the life of the retiree. The members' necessary hospital, medical and nursing care expenses not covered by worker's compensation, social security, insurance provided by another employer, other pension plan, or any other similar source is covered. The local County Disability Board administers the medical provisions of the plan and determines whether medical services are deemed necessary and reasonable costs for those services. Under the requirements of LEOFF 1, the City provides the same benefits to LEOFF 1 employees who retire due to a disability. The number of participants as of December 31, 2008, the effective date of the OPEB valuation, is 32. All 32 members are inactive as the last active LEOFF 1 member retired from service in mid -2007. Funding Policy. The City currently funds post employment healthcare benefits on a pay -as- you -go basis. The City finances the plan by purchasing medical insurance and self funding vision and medical benefits not covered by the insurance The expenditures are budgeted in the Police and Fire Department's annual operating budget The City reimburses 100% of the amount of validated claims for medical, dental and hospitalization costs incurred by pre Medicare retirees. The contribution requirements of plan members and the City are established by the Washington State Legislature and may be changed by legislative action. Annual OPEB Cost and Net OPEB Obligation. The city's annual other post employment benefit (OPEB) cost (expense) is calculated based on the annual required contribution of the employer (ARC), an amount actuarially determined in accordance with the parameters of GASB Statement 45. The ARC represents a level of funding that, if paid on an ongoing basis is projected to cover the normal cost each year and amortize any unfunded actuarial liabilities over a period if 15 years as of December 31, 2008. Actuarial Methods and Assumptions. We have used the alternative measurement method permitted under GASB Statement No 45. A single retirement age of 56.22 was assumed for all active members for the purpose of determining the actuarial accrued liabilrty. Termination and mortality rates were assumed to follow the LEOFF 1 termination and mortality rates used in the September 20, 2006, actuarial valuation report issued by the Office of the State Actuary (OSA). Healthcare costs and trends were determined by Milliman and used by OSA in the M 94 City of Port Angeles, WI as of December 31, 2011 statewide LEOFF 1 medical study performed in 2007. The results were based on grouped data with 4 active groupings and 4 inactive groupings. The actuarial cost method used to determine the actuarial accrued liability was Projected Unit Credit. These assumptions are individually and collectively reasonable for the purposes of this valuation The following shows the components of the City's annual OPEB cost for the year, the amount actually contributed to the plan, and changes in the City's net OPEB obligation_ The Net OPEB Obligation of $2,273,658 is included as a long -term liability on the Statement of Net Assets. Fiscal Year Ending 12/31/2008 12/31/2009 12/31/2010 12/31/2011 1 Annual Required Contribution (ARC) 845,236 845,236 845.236 845,236 Determination of Net OPEB Obligation: 2 Annual Required Contribution 845,236 845,236 845,236 845,236 3 Interest on Pnor Year OPEB Obligation* 25,030 49,452 75,300 4 Annual OPEB Cost [2 3] 845.236 870 266 894,688 920,536 5 Employer Contnbutions 289,018 327,549 320,284 320,218 6 Change in Net OPEB Obligation [4 5] 556,218 542.717 574,404 600,318 7 Net OPEB Obligation beginning of year 556,218 1,098.935 1,673,339 8 Net OPEB Obligation end of year [6 7] 556,218 1,098,935 1,673,339 2,273,658 The interest rate is assumed at 4 5% The City's OPEB costs, the percentage of OPEB cost contributed to the plan, and the net OPEB obligation for 2011 and the preceding years were as follows: Fiscal Annual Contribution Year OPEB as a Percent Net OPEB Ended Cost of OPEB Cost Obligation 12/31/2008 845,236 34.2% 556,218 12/31/2009 870,266 37.6% 1.098,935 12/31/2010 894,688 35.8% 1.673,339 12/31/2011 920,536 62.4% 2,273,658 NOTE 16 CLOSURE AND POSTCLOSURE CARE COST The landfill closed December 31, 2006. Ongoing postclosure activity continues. State and federal laws and regulations require that the City place a final cover on its landfill when dosed, and perform certain maintenance functions at the landfill site for thirty years after closure The City will make annual contributions to finance these postclosure care costs as required. In addition to operating expenses related to current activities of the landfill, an expense provision and related liability are being recognized in 2011 based on the future postclosure care costs The City is in compliance with funding requirements, and at December 31, 2011, cash reserves of $3,590,563 are being held for postclosure purposes, a decrease of $30,082 These amounts are reported as restricted assets and non current liabilities on the Statement of NetAssets The change in liability is disclosed in Note 108. M -95 City of Port Angeles, WA as of December 31, 2011 REQUIRED SUPPLEMENTARY INFORMATION Firemen's Pension Plan Schedule of Funding Progress (in thousands) Unfunded Actuarial Actuarial UAALAsA Accrued Accrued Percentage Actuarial Value Liabilities Liabilities Funded Covered of Covered Valuation Date of Assets (AAL) 1 (UAAL) 2 Ratio Payroll Payroll January 1, 1997 949 634 (315) 150% 115 (274) January 1, 2003 1.088 593 (495) 183% N/A January 1, 2009 854 644 (210) 133% N/A 1 Actuarial present value of benefits less actuarial present value of future normal costs based on Entry Age Actuarial Cost Method 2 Actuarial accrued liabilities less actuarial value of assets funding excess if negative Source Actuarial Valuation of Firefighters' Pension Fund, Januaryl 2003 and Januaryl 1997 prepared by Milkman USA Actuarial Valuation of Firefighters' Pension Fund, January 1, 2009 prepared bythe City of Port Angeles Finance Department which includes long term care costs which were adopted in 2006 into the Firefighters Pension Plan Other valuation criteria can be obtained from the Citys Finance Department Firemen's Pension Plan Schedule of Employer Contributions Annual Fiscal Fire Total Required Percentage of Year Medical Insurance Employer Contribution ARC Ending Payments Premiums Contributions (ARC)' Contributed December 31, 2006 (94,539) 17,046 (77,492) N/A N/A December 31, 2007 (65,648) 18,457 (47,191) N/A N/A December 31, 2008 (69,022) 19,193 (49,829) N/A N/A December 31, 2009 (83,124) 18,301 (64,823) N/A N/A December 31. 2010 (107,896) 18,640 (89,257) N/A N/A December 31, 2011 (119,007) 20,353 (98,654) N/A N/A Source City of Port Angeles Finance Department 1 If the amount is Tess than zero no contribution is required. M 96 Actuarial Accrued Actuarial Value Liabilities Valuation Date of Assets (tau December 31, 2008 December 31, 2009 December 31, 2010 December 31, 2011 City of Port Angeles, W4 as of December 31, 2011 REQUIRED SUPPLEMENTARY INFORMATION 1 Actuanal present value of benefits less actuanal present value of future normal costs based on Alternative Measurement Method 2 Actuanal accrued liabilities less actuarial value of assets, funding excess if negative. Source: Actu anal calculation was performed using the Washington State Actuarys Office alternative measurement method Fiscal Year Ending Other Postemployment Benefits LEOFF 1 Schedule of Funding Progress 9,077,453 9,077,453 9,077,453 9,077,453 Unfunded Actuarial Accrued Liabilities Funded Covered {UAAL) 2 Ratio Payroll 9,077.453 0% S 9,077,453 0% 9,077,453 0% 9,077,453 0% Other Postemployment Benefits LEOFF 1 Schedule of Employer Contributions December 31, 2008 December 31, 2009 December 31, 2010 December 31, 2011 LEOFF 1 Payments 289,018 327,549 335,822 320,218 Annual Required Contribution {ARC) 845,236 845,236 845,236 845,236 Percentage of ARC Contributed 34.2% 38.8% 39.7% 37.9% UAAL As A Percentage of Covered Payroll N/A N/A N/A N/A M -97 MCAG #0230 Grantor/ Pass Through Federal Program CFDA Cther I Expendtures I Fool- Name Name Number Identific alien From Pass- From note Number Through Direct Total Ret Awards Awards U S Housing and Urban Canmcnity Development 14 228 10- 54100- 013 387,633 4 Development Block Grant State d WA Habitat for Humanity Department of Commerce Maloney Heights BIakG' ant Penpty 14228 11- 64100 -043 472,404 4 U S Department d Interior National Park Serwce Olympic National Park ARRA Enworonmental Quality anc Protection Fesource Management Department of Homeland Security /FEMA Pass through Disaster Grants- from State or WA Department (Presicerrtiatly Declared d Military Disasterst National Highway Traffic Safety Commission State d WA Traffic Safety Comm issi on Department of Energy Bonneville Power Aanmistration City of Port Angeles, WA as of December 31, 2011 CITY OF PORT ANGELES, WASHINGTON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the Year Ended December 31, 2011 Revolving Loan Funos 14228 NIA 182,610 3 Suototat 1 042 647 1 042,641 15 236 J2011101299 Sewer main Discovery Trail Bridge Cooperative Agreement H9500050094 Task 417 J2011101299 U S Department ARRA Violence Against Wenlen Formula Grants 16 588 010- 31103137 4,518 of Justicerpass- th rough from WA Stare Department of Domestic Violence Stapp Grant 16 588 F10-31103 -136 6,935 ConlmercelGafiam County Subtotal 11 423 11 423 US Department d Justice ARRA Pudic Safety Partnership 16 710 2009- RK- 0X0877 173836 Office of Community Oriented and Community Pdre ng Grants 411 Pdicmg Services Subtotal 173 836 173 838 6 US Depart ment d Justice Edward Byrne Memonat 16 738 M10-34021-005 50 000 Washington State Department Justice As sistance Grant or Commerce/CI allam County Shenfls Office Subtotal 50,000 50 300 National Endowment for Arts Promotion of theArts Partnership 45 025 420111146 1,000 Washington Art Commission Ageernent<_ Subtotal 1 000 1 000 6 The accompanying notes to the Schedule 01 Expenditures of Federal Awards are an integral part of the Schedule 97 036 DO9 -567 1825177 -WA 270,657 FEMA 4009- 5536500 Subtotal 1,559,544 1,559 544 Subtotal 270,657 State and Community Higttway Safety 20600 N+A 10,885 1 559 544 Schedule 16 270 657 Atcchd Impaired Drang 20601 N'A 2,823 Countermeasures Incerltree Grants Subtotal 13,708 13 705 State Energy Program 8 041 O9ES -11093 1 260 6'3 6 ARRA EECBG 81 128 F10 -52110 -044 135,000 5 ARRA Eiectncrty Delivery and Energy Reliability 81 122 00048475 52,213 6 Research, Development and Analysts Subtotal 135 000 1 312 826 1 447 826 Total Federal Awards Expended! I 1 524 4351 $3 046 206 1 04 570 641 1 M 98 6 City of Port Angeles, WA as of December 31, 2011 NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS NOTE 1 BASIS OF ACCOUNTING This schedule is prepared on the same basis of accounting as the city's financial statements. The city uses the modified accrual basis in conformity with GAAP for governmental funds (General, Special Revenue, Debt Service, and Capital Projects). The City's proprietary funds (Enterprise and Internal Services) are accounted for on the accrual basis. NOTE 2 PROGRAM COSTS The amounts shown as current year expenditures represent only the federal and state grant portion of the program costs. Entire program costs, including the city portion, may be more than shown. NOTE 3 REVOLVING LOAN PROGRAM INCOME The city has a revolving loan program for low- income housing renovation. Under this federal program, repayments to the city are considered program revenues (income) and bans of such funds to eligible recipients are considered expenditures. The amount of loan funds disbursed to program participants in 2011 was $182,610. The amount of principal and interest received in loan repayments for the year was $20,517. NOTE 4 AMOUNTS AWARDED TO SUBRECIPIENTS Included in the total amount expended for this program is $860,037 that was passed through to two sub recipients that administered their own projects, Penply $472,404 and Habitat for Humanity of Clallam County $387,633. NOTE 5 INDIRECT COST RATE NOTE 6 AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) OF 2009 Expenditures for this program are funded by the American Recovery and Reinvestment Act of 2009 (ARRA) M -99 ABOUT THE STATE AUDITORS OFFICE The State Auditor's Office is established in the state's Constitution and is part of the executive branch of state government. The State Auditor is elected by the citizens of Washington and serves four -year terms. Our mission is to work with our audit clients and citizens as an advocate for government accountability. As an elected agency,, the State Auditor's Office has the independence necessary to objectively perform audits and investigations. Our audits are designed to comply with professional standards as well as to satisfy the requirements of federal, state, and local laws. The State Auditor's Office employees are located around the state to deliver services effectively and efficiently. Our audits look at financial information and compliance with state, federal and local laws on the part of all local governments, including schools, and all state agencies, including institutions of higher education. In addition, we conduct performance audits of state agencies and local governments and fraud, whistleblower and citizen hotline investigations. The results of our work are widely distributed through a variety of reports, which are available on our Web site and through our free, electronic subscription service. We take our role as partners in accountability seriously. We provide training and technical assistance to governments and have an extensive quality assurance program. State Auditor Chief of Staff Deputy Chief of Staff Chief Policy Advisor Director of Audit Director of Performance Audit Director of Special Investigations Director for Legal Affairs Director of Quality Assurance Local Government Liaison Communications Director Public Records Officer Main number Toll -free Citizen Hotline Website www.sao.wa.aov Subscription Service https: /www.sao.wa.gov /EN /News /Subscriptions/ (SAO FACTS DOC Rev 09/11) Brian Sonntag, CGFM Ted Rutt Doug Cochran Jerry Pugnetti Chuck Pfeil, CPA Larisa Benson Jim Brittain, CPA Jan Jutte, CPA, CGFM Ivan Dansereau Mike Murphy Mindy Chambers Mary Leider (360) 902 -0370 (866) 902 -3900 M -1