HomeMy WebLinkAboutCouncil Packet 10/27/20202021 PRELIMINARY BUDGET
OCTOBER 27, 2020
BUDGET WORKSESSION
AGENDA2
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
2 Budget Process
3 2021 Preliminary Operating Budget
All Funds
General Fund
Special Revenue Funds
Enterprise Funds
Capital Funds
Internal Service Funds
Fiduciary & Permanent Funds
4 2021 Budget Schedule
5 Council Discussion
1 Balancing the Budget
3
2021 PRELIMINARY BUDGET –OCTOBER 27, 2020
BALANCING THE
2021 BUDGET
BUDGET
PROCESS
2021
PRELIMINARY
OPERATING
BUDGETINTRODUCTION
BALANCING THE 2021 BUDGET4
2021 PRELIMINARY BUDGET –OCTOBER 27, 2020
Thank you to Department Directors and City Council for their work
and dedication in balancing the 2021 Budget.
In the end a balanced 2021 Budget was the collaborative efforts of all
departments to come together in a difficult year to ensure City
services continued in 2021 and citizen expectations were met
despite revenue reductions resulting from the COVID -19 pandemic .
The result was a fiscally responsible balanced budget.
BALANCING THE 2021 BUDGET5
2021 PRELIMINARY BUDGET –OCTOBER 27, 2020
This portion of the Budget process is Council’s opportunity to ask
questions regarding the proposed budget.
If,during this process,there are changes that Council
recommends this worksession is also an opportunity to
discuss these as a group to determine if the changes should be
considered as an action item during the adoption of the
budget.
If the changes recommended by Council include increasing funding
for a specific program or the addition of services,suggestions for
corresponding budget reductions or revenue collections should also
be considered.
6
2021 PRELIMINARY BUDGET –OCTOBER 27, 2020
The 2021 Citywide Budget is sustainably balanced without reducing
the core services that are expected by City residents.Use of
reserves in any fund have been carefully weighed.
Citywide Total Budget $122,791,100.
More than $23.6 million in capital funding.
Overall the 2021 proposed budget is a 3.6%decrease
compared to 2020.
The majority of the changes in the 2021 Budget
are the result of capital projects from 2020 that
will not carry into 2021 as well as changes in
power purchased from BPA .BALANCING THE 2021 BUDGET
7
2021 PRELIMINARY BUDGET –OCTOBER 27, 2020
The COVID -19 pandemic has impacted nearly every aspect of the
City’s budget in both revenue collection and changes for
expenditures.
Sound past financial decisions have made the City’s
ability to present a sustainable balanced budget possible .
The 2021 Budget includes provisions to weather the
storm with no impact to our residents
BALANCING THE 2021 BUDGET
BALANCING THE 2021 BUDGET8
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
There are several items to celebrate in the 2021 Budget.
Incorporates Community Paramedicine position.
Dedicates funds towards Council prioritized capital
projects.
Including two large grants for transportation
projects for Race Street and the Hill
Street/Olympic Discovery Trail project.
Increases capital transfers for Streets and Utilities
to ensure we are maintaining infrastructure .
The debt associated with the Gateway Center will
be paid off in 2021.
REVENUES EXPENDITURES
$21,478,400 $21,478,400
BALANCING THE 2021 BUDGET9
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
The General Fund is balanced.
Use of 2019 savings is planned for one-time capital and one-time
large specialized projects.
Includes the use of $787,600 in 2019 savings
The 2021 General Fund Balance will be 25.1%
This includes $292,300 in the use of reserves to offset revenue reduction
due to the COVID-19 pandemic.
BALANCING THE 2021 BUDGET10
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
The 2021 Budget was balanced by staff working together to realize
priorities and work together to accomplish goals in the following
categories:
PERSONNEL –2021 contracts include salary
adjustments and cost of living increases.
IBEW:2.0%effective 5/1/2021;line class wage
adjustment of $0.85 per hour ;fleet mechanics
wage adjustment of $1.58 per hour ;Conservation
Analysts wage adjustment of $1.59 per hour ;
IAFF:1.0%effective 1/1/2021.
BALANCING THE 2021 BUDGET11
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
$$%
Full time Salaries 16,655,117$ 16,785,426$ 17,026,697$ 18,805,200$ 19,294,400$ 489,200 2.60%
Part Time Salaries 217,132 250,256 250,788 258,700 265,900 7,200 2.78%
Seasonal/Temporary Salaries 255,805 244,232 276,419 342,800 356,100 13,300 3.88%
Overtime 957,126 873,785 987,692 798,500 815,800 17,300 2.17%
Benefits 6,464,722 7,606,668 7,672,795 8,419,800 8,559,200 139,400 1.66%
Travel & Training 248,947 289,615 290,014 450,300 412,800 (37,500)-8.33%
Memberships & Subscriptions 83,874 129,414 110,142 150,100 169,000 18,900 12.59%
Uniforms 67,895 54,800 64,417 69,600 75,700 6,100 8.76%
TOTAL EXPENDITURES 24,950,618$ 26,234,196$ 26,678,964$ 29,295,000$ 29,948,900$ 653,900 2.23%
Change from Prior Yr. $$($471,548)$1,283,578 $444,768 444,768$
Change from Prior Year %-1.85%5.14%1.70%1.70%
VARIANCE FROM 2020
BUDGET AMEND. #2
2021
PROPOSED
BUDGETEXPENDITURES
2017 ACTUAL 2020 BUDGET
AMEND. #22018 ACTUAL 2019 ACTUAL
Benefit costs are also expected to increase .
Medical
PERS/LEOFF
Workers Compensation
BALANCING THE 2021 BUDGET12
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
DEBT &CAPITAL –As seen in the cost of service
analysis the impact of debt and long-term capital needs has
a significant impact on the City’s budget.
Each line in the budget was given a high level of
scrutiny to ensure efficiency.
The ability of City residents to afford rates was
heavily factored.
There are no rate increases included in the 2021
proposed budget.
In 2021 the debt associated with the Gateway
Center will be paid off.
BALANCING THE 2021 BUDGET13
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
REVENUE ALTERNATIVES –Continuing to find revenue
sources that will reduce the City’s dependency on a single revenue
source and allow the City to enhance services remains a high
priority in the coming year.Particularly as the financial effects of
the COVID -19 pandemic remain uncertain.
Additional revenue sources will continue to be examined
by City staff to maintain and grow the City’s services to
its citizens.
Revenue options will be presented to Council
in 2021 as part of the Long-Range Financial
Planning process.
BALANCING THE 2021 BUDGET14
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
There were more than $331,200 in 2021 Budget Supplementals.
Some were not approved because they were not
affordable at this time .
Others were not approved because they included on-
going expenditures without a sustainable revenue
source .
If revenue options are identified supplementals can be
fulfilled.
BALANCING THE 2021 BUDGET15
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
The 2021 Budget is sustainably balanced and allows for a wide
range of city services important to our residents.Though there
are challenges that will always present themselves,the City has
done a superior job in laying the groundwork for a solid
foundation that will not only overcome these challenges but allow
for growth of our community and services provided by the City.
BUDGET PROCESS16
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
BUDGET
PROCESS
2021
PRELIMINARY
OPERATING
BUDGET
BALANCING
THE 2021
BUDGET
BUDGET PROCESS17
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
JANUARY
-MAY
RCW 35.33.031/35A.33.030
Capital Facilities Plan &
Transportation Improvement
Plan prepared and adopted.
Council budgetary direction is
received through Strategic
Planning, Long-range planning,
policy updates and/or retreats.
BUDGET PROCESS18
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
Departments enter revenue and
expenditure budgets. (Deadline:
On or before the second
Monday in September to be
complete before the fourth
Monday in September.)
Personnel worksheets reviewed
by Department Directors.
Council Budget Goals
Worksession
JUNE -
JULY
BUDGET PROCESS19
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
Departmental Requests delivered
to City Manager for review.
(Deadline: On or before the first
business day in October.)
City Manager meets with Dept.
Directors to review requests.
Preliminary Budget is updated
based on meetings and City
Manager input.
AUGUST –
SEPT.
BUDGET PROCESS20
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
Recommended Preliminary
Budget complete and posted
(Deadline: Before the first of
November.)
Workshops and Public Hearings
are held on the Preliminary
Budget, Revenue Sources and
Property Tax.
Final Budget is adopted by the
31st of December.
OCTOBER
–DEC.
2021 PRELIMINARY BUDGET21
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
2021
PRELIMINARY
OPERATING
BUDGET
BALANCING
THE 2021
BUDGET
BUDGET
PROCESS
Total revenue and
Expenditures for all City
funds
22
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
ALL FUNDS
2021 ALL FUNDS SUMMARY23
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
$$%
Taxes $14,563,225 $16,723,086 $16,209,994 $15,994,400 $15,665,300 (329,100)-2.06%
Licenses & Permits 677,512 632,096 909,553 743,800 731,100 (12,700)-1.71%
Intergovt. Revenue 6,755,313 6,295,690 6,570,103 6,423,000 14,032,000 7,609,000 118.46%
Charges for Goods & Svcs.66,690,668 65,102,190 65,895,164 72,762,400 64,484,800 (8,277,600)-11.38%
Fines & Penalties 6,784 5,735 1,779 6,000 3,000 (3,000)-50.00%
Miscellaneous Revenue 9,137,759 15,630,006 10,827,787 12,959,600 9,232,500 (3,727,100)-28.76%
Capital Contributions 113,594 288,365 147,451 620,000 170,000 (450,000)-72.58%
Non-Revenues - - - - - - N/A
Other Financing Sources 5,832,700 8,386,600 10,363,876 10,082,000 8,322,100 (1,759,900)-17.46%
Reserves Used - - - 14,374,200 10,150,300 (4,223,900)-29.39%
TOTAL REVENUE $103,777,555 $113,063,768 $110,925,707 $133,965,400 $122,791,100 (11,174,300)-8.34%
Change from Prior Yr. $$($5,026,333)$9,286,213 $2,138,061 $23,039,693
Change from Prior Year %-4.62%8.95%1.89%20.77%
REVENUE
2017
ACTUAL
2020
BUDGET
AMEND. #2
2021
PROPOSED
BUDGET
VARIANCE FROM 2020
BUDGET AMEND. #22018
ACTUAL
2019
ACTUAL
This table can be found on page 33 of the 2021 Preliminary Budget Document.
REVENUES
2021 ALL FUNDS SUMMARY24
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
Taxes
12.76%
Licenses & Permits
0.60%
Intergovt. Revenue
11.43%
Charges for Goods
& Svcs.
52.52%
Miscellaneous
Revenue
10.00%
Capital
Contributions
0.14%
Reserves
Used
8.27%
CITYWIDE REVENUES BY CATEGORY
(TOTAL $122,791,100)
Electric 33.97%Water 10.06%14.43%20.42%3.89%Medic One 3.11%Permits 0.20%Internal Charges 11.77%Parks & Recreation 0.37%Equipment Replace.1.25%Conservation 0.47%Other 0.07%
CHARGES
WastewaterSolid WasteStormwater
This table can be found on page 33 of the 2021 Preliminary Budget Document.
2021 ALL FUNDS SUMMARY25
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
EXPENDITURES
This table can be found on page 34 of the 2021 Preliminary Budget Document.
$$%
Salaries and Wages $18,085,183 $18,311,845 $18,706,967 $20,397,600 $20,955,300 557,700 2.73%
Personnel Benefits 7,602,133 7,625,881 7,702,899 8,445,200 8,595,000 149,800 1.77%
Supplies 14,485,463 13,924,046 13,711,952 21,413,800 14,660,400 (6,753,400)-31.54%
Other Services & Charges 33,070,865 36,191,933 36,304,897 41,975,500 39,419,200 (2,556,300)-6.09%
Intergovmt/Interfund Svcs 14,061,072 10,277,464 11,265,506 12,036,000 8,952,700 (3,083,300)-25.62%
Capital Outlay 5,180,527 7,047,108 3,518,409 19,900,300 21,613,500 1,713,200 8.61%
Debt Service: Principal 3,467,313 3,872,894 4,480,634 4,540,200 5,336,600 796,400 17.54%
Debt Service: Interest 2,475,116 2,485,609 2,244,026 2,184,700 1,857,400 (327,300)-14.98%
Interfund Pmts. for Services 274,636 228,907 210,605 132,500 132,500 - 0.00%
Designated for Reserves 5,075,247 13,098,081 $12,779,812 2,939,600 1,268,500 (1,671,100)-56.85%
TOTAL EXPENDITURES $103,777,555 $113,063,768 $110,925,707 $133,965,400 $122,791,100 (11,174,300)-8.34%
Change from Prior Yr. $$($5,026,333)$9,286,213 $2,138,061 $23,039,693
Change from Prior Year %-4.62%8.95%1.89%18.49%
2021
PROPOSED
BUDGET
VARIANCE FROM 2020
BUDGET AMEND. #2
EXPENDITURES
2017
ACTUAL
2020
BUDGET
AMEND. #2
2018
ACTUAL
2019
ACTUAL
2021 ALL FUNDS SUMMARY26
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
Salaries and Wages
17.07%
Personnel
Benefits
7.00%
Supplies
11.94%
Other Services & Charges
32.10%
Intergovmt/Interfund Svcs
7.29%
Capital Outlay
17.60%
Debt Service: Principal
4.35%
Debt Service:
Interest
1.51%
Interfund Pmts. for
Services
0.11%
Designated for Reserves
2.45%
CITYWIDE EXPENDITURES BY CATEGORY
(TOTAL $122,791,100)
Professional Services 13.20%Medical & Benefit Premiums 13.13%Taxes 14.66%Allocations 11.45%Repairs & Maintenance 4.40%Equipment Services 5.07%IT 3.68%Other 22.98%Liability Insurance 4.08%Utilities 3.84%Communication 1.03%Travel & Training 1.05%Conservation Incentives 0.41%PenCom User Fees 1.03%
OTHER SERVICES
Capital 49.87%Street/Medic 1 Transfers 20.15%Contract for Jail Services 9.89%Debt 13.62%Other 6.46%
INTERFUND SERVICES
2021 ALL FUNDS SUMMARY27
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
FUND BALANCES
0.00%
20.00%
40.00%
60.00%
80.00%
100.00%
120.00%
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
Unassigned Fund/Cash Balance Fund/Cash Balance required
% of 2021 Expenditures Fund Balance Target %
City Council
City Manager’s Office
Finance
Legal
Community Development
Police
Fire
Parks and Recreation
Public Works &Utilities
Non-Departmental
28
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
GENERAL FUND
GENERAL FUND29
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
This table can be found on page 40 of the 2021 Preliminary Budget Document.
$$%
Taxes 13,151,912$ 14,127,829$ 13,842,615$ 13,627,400$ 13,606,800$ (20,600) -0.15%
Licenses & Permits 542,704 501,315 780,406 612,000 599,300 (12,700) -2.08%
Intergovt. Revenue 557,980 654,243 894,962 1,068,400 1,165,000 96,600 9.04%
Charges for Goods & Svcs.4,905,848 4,782,158 4,906,802 5,198,400 5,006,500 (191,900) -3.69%
Fines & Penalties 6,784 5,735 1,779 6,000 3,000 (3,000) -50.00%
Miscellaneous Revenue 198,835 241,861 444,117 202,800 195,200 (7,600)-3.75%
Prop./Trust Income - - - - - - N/A
Non-Revenues - - - - - - N/A
Other Financing Sources 106,000 230,600 117,000 216,200 115,000 (101,200) -46.81%
TOTAL REVENUE $19,470,063 20,543,741$ 20,987,681$ $20,931,200 $20,690,800 (240,400)-1.15%
Change from Prior Yr. $$($786,819)1,073,678$ 443,940$ ($56,481)
Change from Prior Year %-3.88%5.51%2.16%-0.27%
2017
ACTUAL
2020
BUDGET
AMEND. #2
2021
PROPOSED
BUDGET
2018
ACTUAL
VARIANCE FROM 2020
BUDGET AMEND. #22019
ACTUAL
REVENUE
REVENUES
GENERAL FUND30
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
This table can be found on page 40 of the 2021 Preliminary Budget Document.
Taxes
66.32%
Licenses &
Permits
2.90%
Intergovt.
Revenue
5.63%
Charges for Goods
& Svcs.
24.20%
Fines & Penalties
0.01%
Miscellaneous Revenue
0.94%Other Financing Sources
0.56%
Property Tax 35.18%
Utility Tax 32.27%
Sales Tax 25.98%
Other Tax 6.57%
TAXES
GENERAL FUND31
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
This table can be found on page 41 of the 2021 Preliminary Budget Document.
$$%
Salaries and Wages 8,758,479$ 8,844,697$ 9,051,068$ 9,547,000$ 9,857,500$ 310,500 3.25%
Personnel Benefits 3,657,950 3,618,261 3,662,326 3,842,100 4,001,100 159,000 4.14%
Supplies 565,756 690,439 756,888 854,200 813,400 (40,800)-4.78%
Other Services & Charges 3,595,687 3,715,344 3,635,682 4,443,400 4,070,200 (373,200)-8.40%
Intergovmt/Interfund Svcs 3,064,299 2,843,499 2,829,812 3,541,600 2,736,200 (805,400)-22.74%
Capital Outlay 9,694 17,327 11,375 - - - N/A
Debt Service: Principal - - - - - - N/A
Debt Service: Interest - - - - - - N/A
Interfund Pmts. for Services 40,567 26,956 9,007 - - - N/A
TOTAL EXPENDITURES $19,692,432 19,756,523$ 19,956,158$ $22,228,300 $21,478,400 (749,900)-3.37%
Change from Prior Yr. $$($590,683)64,091$ 199,635$ $2,471,777
Change from Prior Year %-2.91%0.33%1.01%12.51%
FUND BALANCE $5,763,314 $6,575,251 $7,484,633 $6,187,533 $5,399,933
Change from Prior Yr. $$($325,792)$811,937 $909,382 ($1,297,100)($787,600)
Change from Prior Year %-5.35%14.09%13.83%-17.33%-12.73%
2019
ACTUAL
EXPENDITURES
2017
ACTUAL
2020
BUDGET
AMEND. #2
2021
PROPOSED
BUDGET
VARIANCE FROM 2020
BUDGET AMEND. #22018
ACTUAL
EXPENDITURES
GENERAL FUND32
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
Professional Services 30.45%
Equipment Services 16.95%
IT Services 10.17%
Utilities 10.81%
PenCom User Fees 6.80%
Communication 4.97%
Travel & Training 5.03%
Insurance 5.90%
Repairs & Maintenance 4.55%
Façade Improvements 0.00%
Other Services & Charges 4.39%
SERVICES & CHARGES
Transfers - Street Fund 36.61%
Contract for Jail Services 32.69%
Transfers - Medic 1 Fund 12.99%
Transfers - Capital 16.15%
Transfers - Debt Service 1.56%
Other Intergovernmental 0.00%
INTERGOVERNMENTAL
GENERAL FUND33
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
CITY COUNCIL
Major Revenue Source:Allocations
Change in Expenditures from 2020:None$39,508 $41,393 $35,009 $44,200 $20,500 $63,706 $66,040 $61,880 $71,300 $71,500 $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
2013 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
CITY COUNCIL 2021 PRELIMINARY BUDGET
Revenue Expenditures
GENERAL FUND34
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
CITY COUNCIL
Supplies, $600
Supplies, $600
Travel & Training,
$10,000
Travel & Training,
$10,000
Professional
Services, $2,600
Professional
Services, $3,200
$- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000
2020 Budget
2021 Budget
Supplies Travel & Training Professional Services
GENERAL FUND35
2021 PRELIMINARY BUDGET–OCTOBER 21, 2020
CITY MANAGER’S OFFICE
Major Revenue Source:Allocations
Change in Expenditures from 2020:Decrease in overall costs of the
City Code audit project that carried forward from 2020.$431,985 $513,215 $395,599 $448,900 $548,300 $944,270 $826,766 $740,316 $888,900 $819,200 $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
CITY MANAGER'S OFFICE 2021 PRELIMINARY BUDGET
Revenues Expenditures
GENERAL FUND36
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
CITY MANAGER’S OFFICE
Overtime,
$500
Overtime,
$500
Supplies,
$5,500
Supplies,
$5,500
Travel &
Training,
$29,300 Travel & Training, $14,800 Professional Services,
$80,200
Professional Services,
$64,200
Equipment Services,
$400
Equipment Services,
$400
City Code Update,
$50,000
City Code Update,
$50,000
Communication
Expenses, $10,700
Communication
Expenses, $10,300 Software, $7,200 Software,
$7,200
$- $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 $180,000
2020
Budget
2021
Budget
Overtime Supplies Travel & Training Professional Services
Equipment Services City Code Update Communication Expenses Software
GENERAL FUND37
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
FINANCE DEPARTMENT
Major Revenue Source:Tax Revenues
Change in Expenditures from 2020:Decreased costs for IT services
as well as reduction in IT capital project expenses.$15,477,966 $16,533,436 $16,373,646 $16,265,100 $15,908,500 $2,724,110 $2,803,038 $2,673,852 $3,051,600 $2,992,400 $-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
FINANCE DEPARTMENT 2021 PRELIMINARY BUDGET
Revenues Expenditures
GENERAL FUND38
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
FINANCE DEPARTMENT
Overtime,
$6,900
Overtime,
$6,800
$29,200 $29,200 Travel & Training,
$31,200
Travel & Training,
$27,400
Professional Services,
$345,900
Professional Services,
$346,900
Equipment Services,
$19,000
Equipment Services,
$19,000
IT Services, $497,500
IT Services, $413,900
Communication
Expenses, $36,100
Communication
Expenses, $38,400
Software,
$6,600
Software,
$4,200
$- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 $1,000,000
2020 Budget
2021 Budget
Overtime Supplies Travel & Training Professional Services
Equipment Services IT Services Communication Expenses Software
GENERAL FUND39
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
LEGAL DEPARTMENT
Major Revenue Source:Tax Revenues
Change in Expenditures from 2020:1%increase to prosecution fees
to the County based on the CPI index.$326,002 $289,397 $412,196 $356,500 $367,300 $1,325,285 $1,323,381 $1,473,495 $1,425,200 $1,446,400 $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
LEGAL DEPARTMENT 2021 PRELIMINARY BUDGET
Revenues Expenditures
GENERAL FUND40
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
LEGAL DEPARTMENT
$3,400 $10,500 Travel &
Training, $10,400
Travel &
Training, $7,200
Professional
Services, $100
Professional
Services, $100
Equipment
Services, $700
Equipment Services,
$1,300
Criminal Justice
Transfer, $885,600
Criminal Justice
Transfer, $894,400
Communication
Expenses, $2,800
Communication
Expenses, $2,800
Software,
$2,000
Software
, $2,000
$- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000
2020 Budget
2021 Budget
Supplies Travel & Training Professional Services Equipment Services
Criminal Justice Transfer Communication Expenses Software
GENERAL FUND41
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
COMMUNITY & ECONOMIC DEVELOPMENT
Major Revenue Source:Permits and Fees.
Change in Expenditures from 2020:Decrease in consulting services
and municipal code updates that will not carry into 2021 and reduced
spending for façade improvements.$600,882 $657,616 $1,005,555 $843,600 $814,900 $771,258 $740,310 $895,305 $939,600 $857,100 $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
COMMUNITY & ECONOMIC DEVELOPMENT 2021 PRELIMINARY
BUDGET
Revenues Expenditures
GENERAL FUND42
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
COMMUNITY & ECONOMIC DEVELOPMENT
$1,000
$1,000 $9,500 $8,000 Travel & Training,
$16,600
Travel & Training,
$16,600
Professional Services,
$142,700
Professional Services,
$108,500
Equipment Services,
$4,800
Equipment Services,
$4,800
Façade Improvements,
$50,000
Communication
Expenses, $4,100
Communication
Expenses, $4,600
Software,
$1,300
Software, $5,600
$- $50,000 $100,000 $150,000 $200,000
2020 Budget
2021 Budget
Overtime Supplies Travel & Training
Professional Services Equipment Services Façade Improvements
Communication Expenses Software
GENERAL FUND43
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
POLICE DEPARTMENT
Major Revenue Source:Grants,tax revenue,allocations.
Change in Expenditures from 2020:The implementation of the mental
health program that is funded by grant revenue .As well as increased
transfers for capital fund projects in the CFP.$689,148 $749,683 $735,093 $1,049,900 $1,133,400 $5,403,535 $5,724,673 $5,847,432 $6,385,300 $6,775,700 $-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
POLICE DEPARTMENT 2021 PRELIMINARY BUDGET
Revenues Expenditures
GENERAL FUND44
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
POLICE DEPARTMENT
Overtime,
$276,000
Overtime, $274,000 Supplies, $117,000 Supplies, $124,300 $71,700 $62,500 Professional Services,
$371,700
Professional Services,
$542,500
Utilities Expense,
$5,100
Utilities Expense,
$5,100
Equipment ,
$292,600
Equipment , $293,200 $57,500 $57,500 PenCom
Services,
$263,800
PenCom
Services,
$263,800
Repairs & Maintenance,
$6,600
Repairs & Maintenance,
$7,200
Fuel,
$60,500
Fuel,
$60,500
$- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000
2020 Budget
2021 Budget
Overtime Supplies Travel & Training
Professional Services Utilities Expense Equipment
Communication Expenses PenCom Services Repairs & Maintenance
Fuel
GENERAL FUND45
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
FIRE DEPARTMENT
Major Revenue Source:Allocations.
Change in Expenditures from 2020:Decreases in one-time transfers
for capital purposes in 2020.Also a reduction in the amount transferred to
the Medic 1 Utility,as a result of higher than expected revenue collection
in the Medic 1 fund in 2019.$103,194 $109,117 $178,942 $69,300 $70,900 $2,766,480 $2,751,028 $2,560,506 $2,665,100 $2,325,000 $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
FIRE DEPARTMENT 2021 PRELIMINARY BUDGET
Revenues Expenditures
GENERAL FUND46
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
FIRE DEPARTMENT
Overtime, $52,000
Overtime, $52,000
Supplies,
$54,500
Supplies, $49,400
Travel & Training,
$33,600
Travel & Training, $33,600
Professional Services,
$18,700
Professional Services, $18,700
Equipment Services,
$163,200
Equipment Services,
$167,300 $12,800 $12,800 $12,000 $12,000 Utilites Expense,
$30,000
Utilites Expense,
$32,700
Fuel, $13,100
Fuel, $13,100
Capital (including
transfers), $197,500
Capital
(including
transfers),
$80,200
Communication
Expenses, $11,200
Communication
Expenses, $11,200
$- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000
2020 Budget
2021 Budget
Overtime Supplies Travel & Training Professional Services
Equipment Services PenCom Services Repairs & Maintenance Utilites Expense
Fuel Capital (including transfers)Communication Expenses
GENERAL FUND47
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
PARKS & RECREATION
Major Revenue Source:Rental revenue and allocations.
Change in Expenditures from 2020:Decreases correlate to the
reduction of costs for sports program and rental facilities not operating due
to the COVID-19 pandemic .There is also a decrease in intergovernmental
transfers resulting from changes in capital projects from 2020.$761,798 $794,620 $920,511 $862,900 $750,600 $3,430,591 $3,355,859 $3,360,529 $3,758,000 $3,679,100 $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
PARKS & RECREATION DEPARTMENT 2021 PRELIMINARY
BUDGET
Revenues Expenditures
GENERAL FUND48
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
PARKS & RECREATION
Overtime,
$33,700
Overtime,
$29,200
Supplies, $313,700
Supplies, $302,100
Travel & Training,
$8,500
Travel & Training,
$8,500
Equipment, $185,400
Equipment, $214,100
Prof. Services,
$89,000
Prof. Services, $50,500
Repairs & Maintenance,
$138,000
Repairs & Maintenance,
$88,000
Utilities Expense,
$358,200
Utilities Expense,
$346,600 $39,800 $39,800 Comm.
Expenses,
$29,700
Comm.
Expenses,
$29,700
$- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000
2020 Budget
2021 Budget
Overtime Supplies Travel & Training Equipment
Prof. Services Repairs & Maintenance Insurance Utilities Expense
Fuel Comm. Expenses
GENERAL FUND49
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
PUBLIC WORKS & UTILITIES
Major Revenue Source:Allocations.
Change in Expenditures from 2020:Increased transfers to the Street
fund and transfers to the capital fund for projects in the CFP.$1,036,809 $854,868 $931,130 $990,800 $1,076,400 $2,146,449 $1,900,125 $2,211,770 $2,120,400 $2,172,000 $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
PUBLIC WORKS & UTILITIES DEPARTMENT 2021 PRELIMINARY
BUDGET
Revenues Expenditures
GENERAL FUND50
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
PUBLIC WORKS & UTILITIES
$1,600
$1,000 $50,900 $47,200 Travel & Training,
$26,500
Travel & Training,
$24,000
Professional Services,
$51,800
Professional Services,
$55,300 Software, $48,000 Software, $54,900 Transfer to Street
Department, $980,000
Transfer to Street
Department,
$1,001,700
Equipment Services,
$12,800
Equipment Services,
$17,300
Communication
Expenses, $19,900
Communication
Expenses, $20,400
Capital ,
$25,000 Capital , $103,500 $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000
2020 Budget
2021 Budget
Overtime Supplies Travel & Training
Professional Services Software Transfer to Street Department
Equipment Services Communication Expenses Capital
GENERAL FUND51
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
NON-DEPARTMENTAL
$-$396 $-$-$-$116,750 $265,303 $131,073 $922,900 $340,000 $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
2017 Actual 2018 Actual 2019 Actual 2020
Amended
Budget
2021 Proposed
Budget
NON -DEPARTMENTAL 2021 PRELIMINARY BUDGET
Revenues Expenditures
Lodging Tax
Street
REET I & II
PenCom
Port Angeles Housing Fund
Other Funds
52SPECIAL REVENUE FUNDS
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
SPECIAL REVENUE FUNDS53
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
LODGING TAX
Major Revenue Source :Tax revenues.
Change in Expenditures from 2020:Lodging Tax administration will be based on the following
percentages in 2021.30%toward capital expenditures;5%toward committee priorities;20%toward
marketing;33%for operations of city owned tourism related facilities;and 12%toward events.$735,875 $833,472 $818,505 $707,800 $455,500 $856,937 $934,200 $727,904 $926,900 $432,600 $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
LODGING TAX 2021 PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
SPECIAL REVENUE FUNDS54
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
LODGING TAX
$85,000 $43,300 $141,600
$86,500
$186,500
$129,800
$213,800
$131,700 $19,700 $19,700 $25,800 $22,900 $35,400 $21,600 $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000
2020
2021
Event Grants Tourism & Marketing
Capital Administrative Services & Operations
Debt Service Capital Reserve
Committee Priorities
SPECIAL REVENUE FUNDS55
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
STREET DEPARTMENT
Major Revenue Source :Tax revenues as well as General Fund &Utilities support.
Change in Expenditures from 2020:Changes were a result of allocating the Deputy Director of
Operations position across six funds and shifting of expenses to accommodate needed increases for
equipment services and repairs and maintenance .$1,802,210 $1,585,807 $1,662,118 $1,719,600 $1,710,200 $2,133,570 $1,741,996 $1,571,528 $1,719,600 $1,710,200 $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
STREET FUND 2021 PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
SPECIAL REVENUE FUNDS56
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
STREET DEPARTMENT
$13,800 13,800 $55,800 49,400 $100,200 100,200 $67,400 67,400 $29,600 29,600 $68,500 74,500 $10,600
3,900 $44,900 84,900 $102,000 102,000 $104,900 104,900 $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000
2020
2021
Overtime Supplies
Building & Maintenance Supplies Traffic Supplies
Fuel Professional Services
Travel & Training Utilites Expense
Street Lighting Repairs & Maintenance
SPECIAL REVENUE FUNDS57
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
REET I
Major Revenue Source :Tax revenues.
Change in Expenditures from 2020:Increase in capital spending for restroom replacements,
Laurel Street Stairs Replacement and Hill Street-Olympic Discovery Trail projects.$344,656 $478,068 $386,310 $263,100 $269,000 $237,900 $363,000 $93,000 $387,900 $862,800 $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
REAL ESTATE EXCISE TAX 1 -2021 PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
SPECIAL REVENUE FUNDS58
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
REET II
Major Revenue Source :Tax revenues.
Change in Expenditures from 2020:Increase in capital spending for Race Street Complete
Design &Construction,Downtown Tree/Sidewalk Replacement Phase II,City Pier Erosion
stabilization,sidewalk improvements,the Waterfront Rip-Rap repair,and traffic safety projects.$341,177 $481,242 $388,317 $265,400 $265,700 $83,643 $167,840 $317,036 $221,400 $873,000 $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
REAL ESTATE EXCISE TAX II -2021 PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
SPECIAL REVENUE FUNDS59
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
PENCOM
Major Revenue Source :Taxes and User Fees.
Change in Expenditures from 2020:Personnel increases and the decrease of Intergovernmental
Interfund Services due to the one-time expense of the $250,000 capital project for the Computer
Aided Dispatch in 2020.$2,877,493 $3,091,107 $2,961,029 $3,183,300 $2,851,500 $2,643,416 $2,686,155 $2,718,526 $3,480,800 $3,328,600 $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
PENCOM 2021 PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
SPECIAL REVENUE FUNDS60
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
PENCOM
$120,000
120,000
$22,200
25,800 $89,400 150,500 $96,400 17,500 $38,400 41,400 $45,600 55,600 $403,800
419,800
$290,300
50,000
$- $200,000 $400,000 $600,000 $800,000 $1,000,000
2020
2021
Overtime Supplies Administrative Services
Professional Services Communication Expenses Travel & Training
Repairs & Maintenance Capital Projects
SPECIAL REVENUE FUNDS61
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
BUSINESS IMPROVEMENT AREA
Major Revenue Source :Fees collected from Downtown Business for parking.
Change in Expenditures from 2020:None$35,843 $34,972 $34,743 $36,800 $32,300 $-$46,427 $999 $40,000 $- $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
BUSINESS IMPROVEMENT AREA FUND -2021
PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
SPECIAL REVENUE FUNDS62
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
PA HOUSING REHABILITATION
Major Revenue Source :Affordable Housing Sales tax,Sales tax credit,and Grant revenues.
Change in Expenditures from 2020:No CDBG grant revenue for 2021.$255,938 $776,934 $247,504 $1,167,100 $373,000 $155,690 $1,190,165 $-$1,202,300 $356,100 $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
PA HOUSING REHABILITATION FUND -2021
PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
SPECIAL REVENUE FUNDS63
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
CODE COMPLIANCE FUND
Major Revenue Source :Sale of blighted property.
Change in Expenditures from 2020:Filing Fees.$-$50,000 $1,794 $1,000 $700 $-$-$12,000 $-$5,300 $-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
$45,000
$50,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
CODE COMPLIANCE FUND -2021 PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
64ENTERPRISE FUNDS
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
Electric
Electric Conservation
Water
Wastewater
Solid Waste
Stormwater
Medic 1
Harbor Clean-up
ENTERPRISE FUNDS65
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020$25,740,173 $24,428,407 $24,999,004 $30,274,900 $22,662,700 $22,525,744 $21,367,989 $24,754,748 $32,423,000 $21,720,700 $-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
ELECTRIC UTILITY 2021 PRELIMINARY BUDGET
Revenues Expenditures Cash Balance
ELECTRIC
Significant Changes:Decreases are attributed to setting the usage to historical values for the
City’s industrial customer as well as projected reduced demand from commercial customers due to
the COVID-19 pandemic .There is a decrease in the amount of power purchased from BPA by
approximately $6.7 million compared to the 2020 budget.The decrease is also reflected in the
amount of utility taxes to be paid into the General Fund by approx.$663,000.As well as a decrease
in the amount of capital transfers in the amount of $2.5 million compared to 2020.There is also a
savings from the early redemption of the 2010 Electric bonds.
ENTERPRISE FUNDS66
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
ELECTRIC
ENTERPRISE FUNDS67
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
ELECTRIC CONSERVATION
Significant Changes:Decrease in purchased power in the electric fund decreases the incentives
that drive revenues.A reduction of $175,000 in incentives is projected compared to the 2020
budget.In addition,the second Community Energy Analyst will not be filled in 2021 after a planned
employee retirement in 2020.$850,208 $628,588 $338,125 $479,400 $314,100 $903,031 $871,060 $578,652 $614,300 $316,800 $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
ELECTRIC CONSERVATION UTILITY 2021 PRELIMINARY BUDGET
Revenues Expenditures Cash Balance
68
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020ENTERPRISE FUNDSELECTRIC CONSERVATION
Advertising,
$3,300
Advertising,
3,300
Admin. Services,
$42,700
Admin. Services,
37,000
Professional
Services,
$2,000
Professional
Services, 2,000
Travel & Training, $6,000
Travel & Training, 5,000
Conservation
Incentives, $275,000
Conservation
Incentives, 100,000
Communication, $700
Communication, 700
Equipment
Services,
$4,600
Equipment Services,
5,100
$- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000
2020
2021
Advertising Admin. Services Professional Services Travel & Training
Conservation Incentives Communication Equipment Services
ENTERPRISE FUNDS69
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
WATER
Significant Changes:A decrease in revenues due to a one-time $2.5 million settlement that was
budgeted in 2020.There is a projected decrease in residential and commercial usage for 2021.As
well as reductions in allocations,professional services related to the industrial water fund and utility
costs.$6,431,385 $13,105,880 $7,219,780 $9,345,900 $6,871,900 $6,829,847 $6,834,014 $6,188,835 $7,481,800 $7,324,700 $-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
WATER UTILITY 2021 PRELIMINARY BUDGET
Revenues Expenditures Cash Balance
70
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020ENTERPRISE FUNDSWATER
$375,800 121,000 Travel & Training,
$17,000
Travel & Training,
16,500 Utilities, $413,500 Utilities, 391,100 Liability Insurance,
$290,000
Liability Insurance,
231,600
Administrative Services,
$1,229,400
Administrative Services,
1,067,800
Fuel,
$31,800
Fuel, 20,300
Taxes, $963,100
Taxes, 962,800
Building & Maintenance Supplies,
$61,500
Building & Maintenance Supplies,
76,500
Capital Transfers,
$605,100
Capital
Transfers,
670,500
Repairs & Maintenance,
$306,400
Repairs & Maintenance, 351,400
Debt Payments, $651,700
Debt Payments, 754,800 Equipment Services, $130,300 Equipment Services, 150,700 $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000
2020
2021
Professional Services Travel & Training Utilities Liability Insurance
Administrative Services Fuel Taxes Building & Maintenance Supplies
Capital Transfers Repairs & Maintenance Debt Payments Equipment Services
ENTERPRISE FUNDS71
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
WASTEWATER
Significant Changes:Increases compared to 2020 Budget are the result of capital projects with
decreases in allocation costs.$7,125,255 $7,296,742 $7,488,828 $7,170,300 $7,190,900 $6,492,795 $6,644,727 $6,131,625 $7,173,200 $7,172,400 $-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
WASTEWATER UTILITY 2021 PRELIMINARY BUDGET
Revenues Expenditures Cash Balance
72
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020ENTERPRISE FUNDSWASTEWATER
$59,500 89,500 Travel & Training,
$15,000
Travel & Training,
17,000 Utilities, $383,300 Utilities, 384,700 Administrative
Services, $1,217,500
Administrative
Services, 1,100,100
Liability Insurance,
$158,400
Liability Insurance,
158,400
Taxes, $1,182,700
Taxes, 1,168,100
Fuel,
60,500
Fuel, 60,500
Capital Transfers,
840,600
Capital Transfers,
920,100
Building &
Maintenance,
100,000
Building & Maintenance,
107,000
Debt Payments,
744,000
Debt Payments,
747,400
Repairs &
Maintenance,
$241,000
Repairs &
Maintenance,
242,600 Equip. Services, $106,900 Equip. Services, 107,500 $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000
202
0
202
1
Professional Services Travel & Training Utilities Administrative Services
Liability Insurance Taxes Fuel Capital Transfers
Building & Maintenance Debt Payments Repairs & Maintenance Equip. Services
ENTERPRISE FUNDS73
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
SOLID WASTE
Significant Changes:There is $477,900 in the 2021 budget for Landfill post closure costs
associated with the Landfill bluff project.These amounts are not included in rate revenue
calculations.In addition,contractual costs for waste transport are expected to increase by $200,000
in 2021.$14,288,111 $12,178,334 $12,681,908 $12,003,800 $12,036,900 $14,322,515 $11,552,448 $12,018,704 $12,479,800 $12,718,400 $-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
SOLID WASTE UTILITY 2021 PRELIMINARY BUDGET
Revenues Expenditures Cash Balance
74
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020ENTERPRISE FUNDSSOLID WASTE
121,700 178,700 Travel & Training,
12,700
Travel & Training, 9,200
Transfer Station Services,
1,505,000
Transfer
Station
Services,
1,600,000 Admin. Services, 1,004,100 Admin. Services, 598,400 Taxes, 1,503,400
Taxes,
1,045,700
Fuel,
61,700
Fuel,
61,700 Debt Payments, 753,500 Debt Payments, 753,500 Capital Transfers,
195,200
Capital Transfers,
54,500
Contractual Services,
5,175,500
Contractual Services,
5,419,200
Repairs & Maintenance,
170,300
Repairs & Maintenance,
154,500
Equip. Services, 452,800
Equip. Services, 384,800
Street Transfers,
150,000
Street
Transfers,
125,000
- 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000
2020
2021
Professional Services Travel & Training Transfer Station Services Admin. Services
Taxes Fuel Debt Payments Capital Transfers
Contractual Services Repairs & Maintenance Equip. Services Street Transfers
ENTERPRISE FUNDS75
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
STORMWATER
Significant Changes:Increased capital spending,tax increases and administrative services due to
increased regulations.Also a decrease in grant revenue for services compared to 2020.$2,041,103 $2,206,543 $2,342,072 $2,646,000 $2,609,800 $1,755,525 $1,877,801 $1,859,110 $2,646,000 $2,645,300 $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
STORMWATER UTILTY 2021 PRELIMINARY BUDGET
Revenues Expenditures Cash Balance
76
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020ENTERPRISE FUNDSSTORMWATER
Professional Services,
$182,500
Professional Services,
196,600
Travel & Training,
$12,000
Travel & Training,
13,700
Administrative
Services, $337,400
Administrative
Services, 433,600
Taxes,
$212,800
Taxes, 252,700
Capital Transfers,
$420,100
Capital Transfers,
584,500
Repairs & Maintenance,
$60,500
Repairs & Maintenance,
60,000 Equip. Services, $137,000 Equip. Services, 130,600 $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000
2020
2021
Professional Services Travel & Training Administrative Services
Taxes Capital Transfers Repairs & Maintenance
Equip. Services
ENTERPRISE FUNDS77
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
MEDIC 1
Significant Changes:An increase of local grants to help fund the Community Paramedicine
position.General Fund transfers were reduced in 2021 to keep the Medic 1 fund balance at 25%.An
increase to expenses include the approved contract bargaining agreements as well as the addition of
the Community Paramedicine position that is paid 100%from the Medic 1 Fund.$2,660,549 $2,952,250 $3,876,170 $2,942,300 $2,689,300 $2,584,509 $2,767,404 $2,899,996 $3,115,300 $3,133,100 $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
MEDIC 1 2021 PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
78
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020ENTERPRISE FUNDSMEDIC 1
Professional Services,
$99,000
Professional Services,
99,000
Travel &
Training,
$53,200
Travel &
Training,
53,200
PenCom Services,
$127,700
PenCom Services,
127,700
Administrative
Services, $147,700
Administrative
Services, -
Equipment
Services,
$57,000
Equipment Services,
62,500
$- $100,000 $200,000 $300,000 $400,000 $500,000
2020
2021
Professional Services Travel & Training PenCom Services Administrative Services Equipment Services
ENTERPRISE FUNDS79
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
FIRE DEPARTMENT & MEDIC 1 COMBINED
The General Fund transfer for support has been excluded from this chart to more accurately show
revenues and expenditures.$1,742,943 $2,061,767 $3,341,912 $3,271,670 $2,404,700 $4,330,189 $4,518,832 $4,747,302 5106600$5,102,600 $-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
FIRE & MEDIC 1 COMBINED 2021 PRELIMINARY BUDGET
Revenues Expenditures
ENTERPRISE FUNDS80
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
HARBOR CLEAN-UP
Significant Changes:Decrease in the amount of insurance reimbursements.$1,046,862 $978,999 $908,611 $2,692,300 $1,253,000 $1,114,447 $1,079,856 $1,002,833 $2,624,400 $2,047,600 $(1,800,000)
$(1,300,000)
$(800,000)
$(300,000)
$200,000
$700,000
$1,200,000
$1,700,000
$2,200,000
$2,700,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
HARBOR CLEAN-UP 2021 PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
81CAPITAL FUNDS
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
Transportation Benefit
District
Governmental
Utility Capital
CAPITAL FUNDS82
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
GENERAL GOVERNMENTAL
$1,724,158 $616,540 $702,537 $2,120,000 $1,675,500 $1,368,461 $1,640,200 $241,501 $2,344,700 $1,803,000 $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
GOVERNMENTAL CAPITAL PROJECTS 2021
PRELMINARY BUDGET
Revenues Expenditures
CAPITAL FUNDS83
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
GENERAL GOVERNMENTAL
GENERAL GOVERNMENT
GG0303 NICE Program (Revolving)837,100 75,000
PUBLIC SAFETY
FD0615 Fire Hoses 42,400 5,000
PD0307 Police Regional Training & Gun Range Facility 200,000 32,000
PD0116 Mobile Data Terminal Replacements 214,400 16,000
PD0120 Police Taser Replacements 120,000 25,000
PD0119 Computer Aided Dispatch/Law Enforcement Records Management S 300,000 140,000
FD0318 Emergency Management Pods 150,000 50,000
FD0118 Defibrillator Revolving Account 68,000 36,000
CAPM1 Medic 1 revolving 200,000 30,600
PARKS AND FACILITIES
GG1113 Facility Security Projects 256,000 75,000
PK0216 Facility Improvement Revolving Fund 105,000 15,000
PK0205 Restroom Replacement Program 1,200,000 150,000
PK0318 Waterfront Trail Rip-Rap Repair 683,000 100,000
PK0819 City Pier Railing Replacement 565,000 200,000
PK0719 Parks Maintenance Building 756,500 250,000
PK0119 Erickson Playfield Pump Track 400,000 390,000
PK0519 City Pier Erosion Stabilization & Sidewalk Repair (Peabody Creek)290,000 280,000
6,387,400 1,869,600 GOVERNMENTAL TOTAL
2021 Budget
CAPITAL FUNDS84
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
TRANSPORTATION BENEFIT DISTRICT
$-$4,258,043 $3,094,229 $1,316,400 $11,214,100 $-$3,067,225 $1,651,711 $2,244,600 $11,796,500 $-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
2017 Actual 2018 Actual 2019 Actual 2020
Amended
Budget
2021 Proposed
Budget
TRANSPORTATION BENEFIT DISTRICT FUND 2021
PRELIMINARY BUDGET
Revenues Expenditures
CAPITAL FUNDS85
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
TRANSPORTATION BENEFIT DISTRICT
PROJECT
TOTAL
2021
PROPOSED
TRANSPORTATION
TR1118 Revolving Street Improvements 224,500 30,000
TR0414 Peabody Creek/Lincoln Street Culvert Repair 3,447,000 296,300
TR0218 Lincoln Street Safety 1,585,000 1,350,000
TR0615 Golf Course Road Chip Seal (1st St to Lindberg Rd) 300,000 300,000
TR0616 ADA - Francis Street 315,000 300,000
TR0320 2021 Pavement Preservation 400,000 400,000
TR0618 Stevens Middle School Walking Routes 665,000 15,000
TR0405 Alley Paving Revolving Funding 985,100 250,000
TR0114 Hill Street - Olympic Discovery Trail 3,941,600 3,714,000
TR0209 Race Street Complete Design & Construction Phase I 4,712,400 3,973,000
TR0909 Wayfinding & ODT Signage 312,000 298,200
TR0918 Downtown Tree/Sidewalk Replacement Phase II 300,000 300,000
TR0101 Laurel Street Stairs Replacement 485,000 450,000
TR0920 Lauridsen Blvd Flashing Beacons 40,000 40,000
TR0220 Traffic Circle Program 1,180,000 80,000
18,892,600 11,796,500
CAPITAL PROJECT EXPENDITURE LISTING
TRANSPORTATION TOTAL
CAPITAL FUNDS86
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
UTILITY CAPITAL FUNDS
$5,244,851 $6,228,370 $10,168,959 $9,116,700 $7,087,300 $4,272,739 $5,329,738 $4,093,884 $16,389,100 $9,994,100 $-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
2017 Actual 2018 Actual 2019 Actual 2020
Amended
Budget
2021
Proposed
Budget
UTILITY CAPITAL FUNDS 2021 PRELIMINARY
BUDGETS
Revenues Expenditures
CAPITAL FUNDS87
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
ELECTRIC CAPITAL FUND
PROJECT
TOTAL
2021
PROPOSED
ELECTRIC
CLCAP Maintenance Capital Contribution 1,150,000 200,000
CL0420 College Street LTC Replacement 200,000 200,000
CL0919 "A" Street Substation Switchgear Replacement 500,000 500,000
CL0419 Underground Cable Replacement - 2021 250,000 250,000
CL0620 Electric Vehicle Charging Station 48,000 48,000
2,148,000 1,198,000 ELECTRIC TOTAL
CAPITAL PROJECT EXPENDITURE LISTING
CAPITAL FUNDS88
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
WATER CAPITAL FUND
PROJECT
TOTAL
2021
PROPOSED
WATER
CAPWT General Water Equipment 466,300 50,000
WT0419 Decant Facility at Transfer Station - Water Soils Decant Bays 200,000 175,000
WT0120 Water System SCADA Upgrade 650,000 500,000
WT0218 Reservoir Repairs 275,000 244,000
WT0619 Peabody Reservoir Inlet Pipe Replacement 340,000 235,000
WT0519 Water Treatment Plant Repairs 170,000 140,000
WT0319 Ground Water Resiliency Program 1,400,000 500,000
WT0320 Morse Creek Transmission Main Eval/Design 400,000 400,000
WT0612 3rd & Vine Street Main 360,000 360,000
WATER TOTAL 4,261,300 2,604,000
CAPITAL PROJECT EXPENDITURE LISTING
CAPITAL FUNDS89
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
WASTEWATER & CSO CAPITAL FUNDS
PROJECT
TOTAL
2021
PROPOSED
WASTEWATER & CSO
CAPWW General Wastewater Equipment 693,300 50,000
WW0519 Decant Facility at Transfer Station - Wastewater Soils Decant Bays 200,000 175,000
WW0319 Wastewater Comprehensive Plan 300,000 100,000
WW0419 WWTP HVAC Replacement 200,000 150,000
WW0508 Digester Mixing Improvement WWTP 600,000 50,000
WW0818 2021 Neighborhood Sewer Rehabilitation 300,000 300,000
WW0420 WWTP Potable Water Air-Gap 75,000 25,000
WW0220 West 4th Street Capacity Improvement 500,000 75,000
WW0117 Francis Street Pigging Bypass 190,000 190,000
3,058,300 1,115,000 WASTEWATER & CSO TOTAL
CAPITAL PROJECT EXPENDITURE LISTING
CAPITAL FUNDS90
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
SOLID WASTE & STORMWATER CAPITAL
FUNDS
PROJECT
TOTAL
2021
PROPOSED
SOLID WASTE
SW0112 Decant Facility at Transfer Station 672,400 467,300
672,400 467,300
STORMWATER
DR0213 H Street Stormwater Outfall 560,000 550,000
DR0215 Francis Street Outfall Repair 65,000 40,000
DR0120 Decant Facility at Transfer Station - Stormwater Soils Decant Bays 200,000 175,000
DR0119 N Street Outfall Improvement 312,500 250,000
DR0804 Lincoln Park/Big Boy Pond Study 110,000 110,000
1,247,500 1,125,000 STORMWATER TOTAL
SOLID WASTE TOTAL
CAPITAL PROJECT EXPENDITURE LISTING
91
Equipment Services
IT
Self Insurance
INTERNAL SERVICE FUNDS
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
INTERNAL FUNDS92
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
EQUIPMENT SERVICES
$1,878,099 $1,896,255 $1,926,067 $1,748,800 $1,764,500 $1,928,823 $1,846,942 $1,635,170 $2,604,100 $1,851,700 $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
$5,000,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended Budget 2021 Proposed Budget
EQUIPMENT SERVICES 2021 PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
Significant Changes:Reduced expenses related to vehicle replacements as outlined in the
2021-2026 Capital Facilities Plan.
INTERNAL FUNDS93
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
EQUIPMENT SERVICES
Fuel, $10,800
Fuel, 10,800
Equipment
Replacements,
$1,642,400
Equipment
Replacements, 871,100
Equipment Rentals,
$39,000
Equipment Rentals,
38,900
Admin. Services,
$219,800 Admin. Services, 104,600 Travel & Training ,
4,000
Utilities Expense,
21,000
$- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 $1,800,000
2020
2021
Fuel Equipment Replacements Equipment Rentals
Admin. Services Travel & Training Utilities Expense
INTERNAL FUNDS94
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
EQUIPMENT SERVICES
PROJECT
TOTAL
2021
PROPOSED
EQUIPMENT SERVICES REPLACEMENTS
Police - 3 Police Cruisers 334,638 191,000
Parks & Recreation - Mower & 1 Ton Truck 63,618 100,100
Light Operations - Van 326,890 48,000
Water - Pick-up Truck 560,106 38,800
Equipment Services - Van & Fork Lift 324,980 64,300
Streets - Boom Mower & Freightliner W/Patch Box 1,107,507 428,900
2,717,739 871,100 EQUIPMENT SERVICES TOTAL
CAPITAL PROJECT EXPENDITURE LISTING
INTERNAL FUNDS95
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
INFORMATION TECHNOLOGY
$2,682,246 $1,998,824 $1,761,212 $2,259,000 $1,824,000 $2,623,576 $1,721,638 $1,645,164 $2,342,200 $2,071,000 $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
INFORMATION TECHNOLOGY 2021 PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
Significant Changes:Reductions include costs for software,hardware and phones as a result of a
system upgrade .Decreases for capital projects are also in the 2021 Budget.
INTERNAL FUNDS96
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
INFORMATION TECHNOLOGY
, Professional Services,
75,000
Professional Services,
55,000
Comm.
Expenses,
173,000
Comm. Expenses, 185,000
Network Expenses, 174,000
Network
Expenses,
180,000
Travel & Training, 15,000
Travel & Training, 10,000
Copier Leases, 78,000
Copier Leases, 72,000
Software/Harware
Maintenance, 477,600
Software/Harware
Maintenance, 453,300
Repairs & Maintenance,
39,500
Repairs & Maintenance, 32,500
Capital, 596,000
Capital , 360,000
- 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000
2020
2021
Professional Services Comm. Expenses Network Expenses
Travel & Training Copier Leases Software/Harware Maintenance
Repairs & Maintenance Capital
INTERNAL FUNDS97
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
INFORMATION TECHNOLOGY
PROJECT
TOTAL
2021
PROPOSED
INFORMATION TECHNOLOGY
IT0214 Records Management System 104,100 30,000
IT0617 Executime Scheduling Module 30,000 30,000
IT0618 Virtual Server Replacements 450,000 150,000
IT0514 Data Storage Array Systems 150,000 150,000
734,100 360,000 INFORMATION TECHNOLOGY TOTAL
CAPITAL PROJECT EXPENDITURE LISTING
INTERNAL FUNDS98
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
SELF INSURANCE
$5,454,754 $5,493,860 $5,445,098 $5,962,500 $5,922,000 $5,388,237 $5,673,564 $5,687,977 $5,962,500 $5,922,000 $-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
SELF INSURANCE 2021 PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
99
Firemen’s Pension Fund
Cemetery Endowment
Fund
FIDUCIARY & PERMANENT FUNDS
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
FIDUCIARY & PERMANENT FUNDS100
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
FIREMEN’S PENSION
$95,687 $8,746 $90,590 $15,000 $15,000 $122,665 $140,885 $96,269 $87,800 $92,600 $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
FIREMAN'S PENSION 2021 PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
101
2006 LTGO Bond –
Gateway Center
2014 LTGO Bond –
Landfill Stabilization
2015 LTGO Bond –
Western Urban
Growth Area
DEBT SERVICE FUNDS
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
DEBT SERVICE FUNDS102
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020$646,873 $884,760 $881,517 $1,204,900 $843,300 $665,804 $663,962 $917,042 $919,000 $1,871,600 $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
2021 Proposed
Budget
COMBINED DEBT SERVICE FUNDS 2021 PRELIMINARY
BUDGET
Revenues ExpendituresNIICHELPROPERTY–matures in 2021 -$1,000,000 “balloon”payment becomes due .
LANDFILL –matures in 2029 (8 Years left in 2021)
WUGA –matures in 2025 (4 Years left in 2021)
DEBT SERVICE FUNDS103
$0
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
GENERAL GOVERNMENT + UTILITY DEBT --
PRINCIPAL & INTEREST BALANCE OWING AT YEAR-END
General Government Debt 2014 LTGO - Solid Waste Utility Debt
2021 PRELIMINARY BUDGET–OCTOBER 27, 2020
104
2021 PRELIMINARY BUDGET –OCTOBER 27, 2020BUDGET SUMMARYThe City’s financial footing remains firm despite changes in the
economic trends resulting form the pandemic.
Reserve balances are at the required levels per Council set
financial policies.
The City will closely monitor spending to maintain the programs and
service levels our citizens have come to expect to ensure the
unpredictability of revenue will not interrupt City operations and
services to our citizens.
The City will continue to work to identify funding to assist our
citizens during this troubling time.
105
2021 PRELIMINARY BUDGET –OCTOBER 27, 2020BUDGET SCHEDULE2021 Property Tax Presentation, Public
Hearing & First Reading of Ordinance and
adoption of resolutions
2021 Property Tax 2nd Public Hearing & Adoption
of Ordinance. 2021 Budget Presentation, Public
Hearing & 1st Reading of Ordinance
2021 Budget Public Hearing & 2nd Reading of
Ordinance
Tentative Budget Work Session –if needed
DEC
1
NOV
17
NOV
10
NOV
4
106
2021 PRELIMINARY BUDGET –OCTOBER 27, 2020CONCLUSIONQUESTIONS & DISCUSSION