HomeMy WebLinkAbout2023 Preliminary Budget Worksession - 10.25.20222023
BUDGET
WORK
SESSION
October 25, 2022
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
2AGENDA
INTRODUCTIONBalancing the Budget
Budget Process
2023 Preliminary Operating Budget
All Funds
General Fund
Special Revenue Funds
Enterprise Funds
Capital Funds
Internal Service Funds
Fiduciary & Permanent Funds
2023 Budget Schedule
Council Discussion
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
3BALANCING THE 2023 BUDGET
INTRODUCTIONThe success of balancing the budget relies on a collaborative effort of
everyone involved from entry level staff positions to City Council and
the Leadership Team .This year :
Departments were conservative, creative and conscientious
of the overall needs of the whole City.
Departments were asked to off-set increased costs within
their budgets
Revenue Source options were considered in the balancing
of the Budget in accordance with Council direction.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
4BALANCING THE 2023 BUDGET
INTRODUCTIONThis portion of the Budget process is Council’s opportunity to engage
with discussion and questions regarding the proposed budget.
If, during this process, there are changes that Council
recommends now is the best 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.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
5BALANCING THE 2023 BUDGET
INTRODUCTIONThe 2023 Citywide Budget is balanced without reducing the core
services that are expected by City residents.Use of reserves in any
fund are the result of one-time projects and items.
Citywide Total Budget $147,441,600.
More than $27.5 million in capital funding.
Overall,a 21.7%decrease compared to 2022.
The majority of this decrease is the result of
reduced expenses for large projects that were in
the 2022 Budget but are not included in the 2023
Proposed Budget.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
6BALANCING THE 2023 BUDGET
INTRODUCTIONREVENUES EXPENDITURES
$23,706,900 $23,706,900
The General Fund is balanced.
Use of 2022 savings, in the amount of $754,600 is planned for one-time capital and
one-time large specialized projects only. In addition, $292,000 was used to balance the
budget until additional revenue sources are identified.
The 2023 General Fund Balance will be 24.9%
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
7BALANCING THE 2023 BUDGET
INTRODUCTIONThe 2023 Budget includes an emphasis on meeting the needs and
expectations of our community by following the direction of City Council
and within this aspect there are several items to celebrate in the 2023
Budget.
Incorporates continued and expanded code compliance and
enforcement programs.
Dedicates funds towards Council prioritized capital projects.
Increases capital transfers to ensure we are
maintaining infrastructure.
Focuses on revenue options
Generates debt savings within two utilities by paying off debt
early.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
8BALANCING THE 2023 BUDGET
INTRODUCTIONFunding from the American Rescue Plan also provided additional
pandemic related support to the City,that we were able to continue to
apply in the 2023 Budget:
A Housing Coordinator position has been maintained to review
options and solutions for affordable housing.
A Project Manager to move projects that were backlogged
forward providing community success on project completion.
Continued funding for the Communication and Records
Specialist position to ensure community members are aware of
important City information and available programs.
Funding for the City Hall Attendant position to provide
direction, safety and support to visitors at City Hall.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
9BALANCING THE 2023 BUDGET
INTRODUCTIONWhen balancing the budget there were a few key components that
impacted all areas of the budget that required the commitment of Staff
to continue a stable,realistic and sustainable approach.
PERSONNEL –In 2023 the Budget includes a 5.5%Cost
of Living Assessment (COLA).Two bargaining groups are still
in negotiations for the 2023 year ;however,the budget
includes a COLA increase at the same rate as the other
bargaining groups at 5.5%.Medical benefits were projected
to increase by 5%and dental coverage by 2%.Additionally,
the Washington State employee retirement plan will increase
by 1.3%.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
10BUDGET PROCESS
INTRODUCTIONCapital Facilities Plan & Transportation Improvement Plan
prepared and Adopted.
Council budgetary direction is received through Strategic
Planning, Long-range planning, policy updates and/or retreats. JANUARY
-MAY
JUNE -
JULY
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.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
11BUDGET PROCESS
INTRODUCTIONDepartmental 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.
OCTOBER
–DEC.
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. (Recommend
adoption on December 7th.)
ALL CITY FUNDS
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
12
Total revenue and
expenditures for all City
funds.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
13ALL FUNDS -REVENUE
ALL CITY FUNDS$$%
Taxes $16,209,994 $16,650,475 $18,907,074 $16,461,200 $17,572,700 1,111,500 6.75%
Licenses & Permits 909,553 618,859 609,047 801,200 832,100 30,900 3.86%
Intergovt. Revenue 6,570,103 7,289,855 7,707,719 14,696,400 14,373,500 (322,900)-2.20%
Charges for Goods & Svcs.65,895,164 65,874,640 71,950,423 69,714,900 75,428,100 5,713,200 8.20%
Fines & Penalties 1,779 1,590 695 2,500 1,800 (700)-28.00%
Miscellaneous Revenue 10,827,787 10,844,704 5,522,115 9,644,300 9,859,600 215,300 2.23%
Capital Contributions 147,451 197,055 108,967 62,800 50,000 (12,800)-20.38%
Non-Revenues - - - 25,200 25,200 100.00%
Other Financing Sources 10,363,876 10,688,774 12,735,488 11,772,300 10,392,000 (1,380,300)-11.72%
Reserves Used - - - 25,451,300 18,906,600 (6,544,700)-25.71%
TOTAL REVENUE $110,925,707 $112,165,952 $117,541,528 $148,606,900 $147,441,600 (1,165,300)-0.78%
Change from Prior Yr. $$$2,138,061 ($1,240,245)$5,375,576 $31,065,372
Change from Prior Year %1.89%-1.12%-4.57%32.49%
2023
PROPOSED
BUDGET
VARIANCE FROM
2022 BUDGET
AMEND. #1
2019
ACTUAL
2020
ACTUAL
REVENUE
2022 BUDGET
AMEND. #2
2021
ACTUAL
This table can be found on page 35 of the 2023 Preliminary Budget Document.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
14ALL FUNDS -REVENUE
ALL CITY FUNDSTaxes
11.92%Licenses & Permits
0.56%
Intergovt. Revenue
9.75%Charges for Goods
& Svcs.
51.16%
Fines &
Penalties
0.001%
Capital Contributions
0.03%
Non-Revenues
0.02%
Reserves
Used
12.82%
CITYWIDE REVENUES BY CATEGORY
(TOTAL $147,441,600)37.51%9.53%9.97%16.40%3.54%3.46%0.41%10.22%0.94%1.50%0.46%6.07%Other
Internal ChargesParks & RecreationEquipment Replacements
ElectricWaterWastewaterSolid WasteStormwater
CHARGES
Conservation
Medic OnePermits
29.79%22.47%27.22%1.82%2.11%0.48%2.89%4.30%3.51%5.41%Other
UtilityPhoneTBDHousingLodgingREET I &II
Criminal Justice
TAXESPropertySales
This table can be found on page 35 of the 2023 Preliminary Budget Document.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
15ALL FUNDS -EXPENDITURES
ALL CITY FUNDSThis table can be found on page 36 of the 2023 Preliminary Budget Document.
$$%
Salaries and Wages $18,706,967 $19,114,903 $21,069,698 $22,077,400 $25,321,700 3,244,300 14.70%
Personnel Benefits 7,702,899 7,417,187 7,750,393 8,502,800 9,406,300 903,500 10.63%
Supplies 13,711,952 14,257,709 18,586,655 17,545,600 19,880,100 2,334,500 13.31%
Other Services & Charges 36,304,897 36,289,437 38,403,813 43,020,300 42,043,900 (976,400)-2.27%
Intergovmt/Interfund Svcs 11,265,506 12,324,589 12,793,257 13,388,100 11,851,700 (1,536,400)-11.48%
Capital Outlay 3,518,409 4,169,458 8,052,013 34,667,100 27,508,400 (7,158,700)-20.65%
Debt Service: Principal 4,480,634 8,134,875 5,144,091 6,758,700 4,973,400 (1,785,300)-26.41%
Debt Service: Interest 2,244,026 2,130,320 1,958,336 1,691,300 1,524,000 (167,300)-9.89%
Interfund Pmts. for Services 210,605 249,541 314,682 167,300 216,300 49,000 29.29%
Designated for Reserves $12,779,812 $8,077,933 - 791,300 4,715,800 3,924,500 495.96%
TOTAL EXPENDITURES $110,925,707 $112,165,952 $114,072,938 $148,609,900 $147,441,600 (1,168,300)-0.79%
Change from Prior Yr. $$$2,138,061 $1,240,245 $1,906,986 $34,536,962
Change from Prior Year %1.89%1.12%1.70%30.28%
2023
PROPOSED
BUDGET
VARIANCE FROM 2022
BUDGET AMEND. #2
EXPENDITURES
2022
BUDGET
AMEND. #2
2019
ACTUAL
2020
ACTUAL
2021
ACTUAL
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
16ALL FUNDS -EXPENDITURES
ALL CITY FUNDSSalaries and Wages
17.17%
Supplies
13.48%
Other Services &
Charges
28.52%
Capital Outlay
18.66%Debt Service:
Principal
3.37%
Debt Service:
Interest
1.03%
Interfund
Pmts. for
Services
0.15%
Designated for
Reserves
3.20%
CITYWIDE EXPENDITURES BY CATEGORY
(TOTAL $147,441,600) Professional Services 11.71%Medical & Benefit Premiums 10.76%Taxes 14.41%Allocations 11.59%Repairs & Maintenance 4.04%Equipment Services 5.10%IT 5.09%Other 25.55%Liability Insurance 4.36%Utilities 3.71%Communication 1.14%Travel & Training 1.14%Conservation Incentives 0.39%PenCom User Fees 1.01%
OTHER SERVICES
This table can be found on page 36 of the 2023 Preliminary Budget Document.
Capital 58.03%Street/Medic 1 Transfers 10.89%Contract for Jail Services 8.02%Debt 7.31%Other 15.75%
INTERFUND SERVICES
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
17ALL FUNDS -EXPENDITURES
ALL CITY FUNDS$$%
Full time Salaries 16,785,426$ 17,026,697$ 18,467,535$ 20,400,400$ 23,426,900$ 3,026,500 14.84%
Part Time Salaries 250,256 250,788 184,005 208,400 206,300 (2,100) -1.01%
Seasonal/Temporary Salaries 244,232 276,419 276,424 349,600 335,300 (14,300) -4.09%
Overtime 873,785 987,692 1,055,038 859,200 888,500 29,300 3.41%
Benefits 7,606,668 7,672,795 7,750,382 8,502,800 9,406,300 903,500 10.63%
Travel & Training 289,615 290,014 183,331 436,100 500,600 64,500 14.79%
Memberships & Subscriptions 129,414 110,142 191,719 168,400 169,700 1,300 0.77%
Uniforms 54,800 64,417 55,332 50,700 76,800 26,100 51.48%
TOTAL EXPENDITURES 26,234,196$ 26,678,964$ 28,163,766$ 30,975,600$ 35,010,400$ 4,034,800 13.03%
Change from Prior Yr. $$$1,283,578 444,768$ 1,484,802$ 4,296,636$
Change from Prior Year %5.14%1.70%5.57%16.10%
VARIANCE FROM 2022
BUDGET AMEND. #2
2023
PROPOSED
BUDGETEXPENDITURES
2022
BUDGET
AMEND. #2
2019
ACTUAL
2020
ACTUAL
2021
ACTUAL
Medical,PERS/LEOFF retirement,and Workers Comp are
expected to increase .
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
18ALL FUNDS –FUND BALANCES
ALL CITY FUNDS0.00%
20.00%
40.00%
60.00%
80.00%
100.00%
120.00%
140.00%
160.00%
-
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 2023 Expenditures Fund Balance Target %
GENERAL FUND
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
19
The General Fund is the main operating fund of the City.
City Council
City Manager’s Office
Finance Department
Legal Department
Community & Economic Development
Public Works & Utilities
Parks & Recreation
Police Department
Fire Department
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
20GENERAL FUND
GENERAL FUND$$%
Taxes 13,842,615$ 14,009,132$ 15,179,927$ 13,958,200$ 14,861,100$ 902,900 6.47%
Licenses & Permits 780,406 495,661 486,789 669,400 700,300 30,900 4.62%
Intergovt. Revenue 894,962 2,312,499 1,932,181 1,014,900 1,431,600 416,700 41.06%
Charges for Goods & Svcs.4,906,802 4,649,739 4,817,582 5,387,100 5,720,700 333,600 6.19%
Fines & Penalties 1,779 1,590 695 2,500 1,800 (700) -28.00%
Miscellaneous Revenue 444,117 176,628 67,490 190,500 198,800 8,300 4.36%
Prop./Trust Income - - - - - - N/A
Non-Revenues - - - - - - N/A
Other Financing Sources 117,000 165,000 63,566 88,000 38,000 (50,000) -56.82%
TOTAL REVENUE 20,987,681$ 21,810,249$ 22,548,230$ 21,310,600$ $22,952,300 1,641,700 7.70%
Change from Prior Yr. $$443,940$ 822,568$ 737,981$ (1,237,630)$
Change from Prior Year %2.16%3.92%3.38%-5.49%
2021
ACTUAL
2022 BUDGET
AMEND. #2
2023
PROPOSED
BUDGET
VARIANCE FROM 2022
BUDGET AMEND. #22019
ACTUAL
REVENUE
2020
ACTUAL
This table can be found on page 44 of the 2023 Preliminary Budget Document.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
21GENERAL FUND
GENERAL FUNDTaxes
64.75%
Licenses &
Permits
3.05%
Charges for
Goods & Svcs.
24.91
Fines & Penalties
0.01%
Miscellaneous Revenue
0.87%Other Financing
Sources
0.17%
Property Tax 35.23%
Utility Tax 32.19%
Sales Tax 26.57%
Other Tax 6.01%
TAXES
Allocations 89.6%
Activity & Rental Fees 1.3%
Planning Fees 5.42%
Cemetery Services 2.36%
Other 1.32%
CHARGES FOR SERVICES
This table can be found on page 44 of the 2023 Preliminary Budget Document.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
22GENERAL FUND
GENERAL FUNDThis table can be found on page 45 of the 2023 Preliminary Budget Document.
$$%
Salaries and Wages 9,051,068$ 9,198,883$ 9,616,205$ 10,157,200$ 10,954,000$ 796,800 7.84%
Personnel Benefits 3,662,326 3,582,560 3,667,459 3,987,200 4,270,000 282,800 7.09%
Supplies 756,888 624,833 603,268 870,700 841,200 (29,500)-3.39%
Other Services & Charges 3,635,682 4,409,986 5,318,598 5,344,200 4,339,400 (1,004,800)-18.80%
Intergovmt/Interfund Svcs 2,829,812 3,532,140 3,746,895 3,012,000 3,302,300 290,300 9.64%
Capital Outlay 11,375 - - - - - N/A
Debt Service: Principal - - - - - - N/A
Debt Service: Interest - - - - - - N/A
Interfund Pmts. for Services 9,007 13,534 49,754 - - - N/A
TOTAL EXPENDITURES 19,956,158$ 21,361,936$ 23,002,179$ 23,371,300$ $23,706,900 335,600 1.44%
Change from Prior Yr. $$199,635$ 1,405,778$ 1,640,243$ 369,121$
Change from Prior Year %1.01%7.04%7.68%1.60%
2021
ACTUAL
2022 BUDGET
AMEND. #2
2023
PROPOSED
BUDGET
VARIANCE FROM 2022
BUDGET AMEND. #2
EXPENDITURES
2019
ACTUAL
2020
ACTUAL
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
23GENERAL FUND
GENERAL FUNDSalaries and Wages
46.21%Personnel Benefits
18.01%
Supplies
3.55%
Other Services
& Charges
18.30%
Professional Services 24.33%
Equipment Services 18.38%
IT Services 12.47%
Utilities 10.40%
Travel & Training 4.69%
Insurance 8.71%
Façade Improvements 0.00%
Other Services & Charges 4.49%
SERVICES & CHARGES
Transfers - Street Fund 36.23%
Contract for Jail Services 31.53%
Transfers - Medic 1 Fund 8.04%
Transfers - Capital 15.01%
Transfers - Debt Service 1.27%
Transfers - Code Enforceme 7.92%
Other Intergovernmental 0.00%
INTERGOVERNMENTAL
This table can be found on page 45 of the 2023 Preliminary Budget Document.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
24CITY COUNCIL
GENERAL FUND$35,009 $39,605 $17,269 $24,200 $40,700 $61,880 $63,944 $57,491 $71,900 $71,800 $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
CITY COUNCIL 2023 PRELIMINARY BUDGET
Revenues Expenditures
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
25CITY COUNCIL
GENERAL FUNDSupplies, $600
Supplies, $600
Travel & Training,
$10,000
Travel & Training,
$10,000
Professional
Services, $2,600
Professional
Services, $2,600
$- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000
2022
2023
Supplies Travel & Training Professional Services
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
26CITY MANAGER’S OFFICE
GENERAL FUND$395,599 $501,374 $571,740 $520,600 $579,100 $740,316 $806,675 $880,033 $1,031,900 $1,192,000 $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
CITY MANAGER'S OFFICE 2023 PRELIMINARY BUDGET
Revenues ExpendituresMajorRevenueSource:Allocations
Change in Expenditures from 2022:In 2022,two temporary ARPA funded
positions were approved for a Communications/Records Coordinator and a City
Hall Attendant.In addition,the Council approved Assistant City Manager/Director
of Community Services position was moved into this department.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
27CITY MANAGER’S OFFICE
GENERAL FUNDOvertime, $800
Overtime, $900
Supplies, $4,000
Supplies, $4,000
Travel & Training, $13,300
Travel & Training,
$13,300
Professional Services,
$116,400
Professional
Services,
$61,700
Equipment Services, $400
Equipment Services, $400
City Code Update,
$75,000
City Code
Update, $0.00
Communication Expenses,
$10,200
Communication Expenses, $13,800 Software, $12,700 Software, $14,500 $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000
2022
2023
Overtime Supplies Travel & Training Professional Services
Equipment Services City Code Update Communication Expenses Software
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
28FINANCE DEPARTMENT
GENERAL FUNDMajor Revenue Source:Tax Revenues.
Change in Expenditures from 2022:Professional Services cost increases for
credit card processing,utility bill mailings,and the City’s annual audit.$16,373,646 $16,515,135 $17,158,366 $16,400,600 $17,595,400 $2,673,852 $2,787,383 $2,899,115 $3,157,300 $3,402,200 $-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
FINANCE DEPARTMENT 2023 PRELIMINARY BUDGET
Revenues Expenditures
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
29FINANCE DEPARTMENT
GENERAL FUNDOvertime, $6,700
Overtime, $6,700
Supplies, $29,300
Supplies, $25,200
Professional Services,
$350,900
Professional Services,
$391,900
Travel & Training, $26,100
Travel & Training, $23,500
Equipment Services,
$20,900
Equipment Services,
$21,900
IT Services, $517,100
IT Services, $541,200
Communication
Expenses, $37,300
Communication
Expenses, $31,500
Software,
$2,200
Software,
$2,200
$- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000
2022
2023
Overtime Supplies Professional Services Travel & Training
Equipment Services IT Services Communication Expenses Software
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
30LEGAL DEPARTMENT
GENERAL FUNDMajor Revenue Source:Allocations.
Change in Expenditures from 2022:9.5%increase to prosecution fees to the
County based on the CPI index.$412,196 $346,789 $355,906 $172,500 $217,200 $1,473,495 $1,409,490 $1,426,588 $1,506,400 $1,636,400 $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
LEGAL DEPARTMENT 2023 PRELIMINARY BUDGET
Revenues Expenditures
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
31LEGAL DEPARTMENT
GENERAL FUNDSupplies, $4,300
Supplies, $4,600
Travel & Training,
$8,000
Travel & Training,
$8,000
Professional
Services, $100
Professional
Services, $100
Criminal Justice
Transfer, $950,800
Criminal Justice
Transfer, $1,041,100
Equipment Services, $1,300
Equipment Services,
$1,300
Communication
Expenses, $3,000
Communication
Expenses, $2,000
Software,
$1,600
Software,
$1,800
$- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000
2022
2023
Supplies Travel & Training Professional Services Criminal Justice Transfer
Equipment Services Communication Expenses Software
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
32COMMUNITY & ECONOMIC DEVELOPMENT
GENERAL FUNDMajor Revenue Source :Permits and Fees.
Change in Expenditures from 2022:Decreases are attributed to the reorganization that
restructured the Community &Economic Development Director to an Assistant City
Manager/Community Services Director that was relocated into the City Manager’s department.
There is also a decrease due to the Housing Action Plan services and Climate Resiliency that were
completed in 2022 or are planned to carry into 2023 in the first quarter for completion.$1,005,555 $1,143,788 $798,291 $1,129,400 $1,005,000 $895,305 $808,799 $1,484,800 $1,216,300 $1,013,000 $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
COMMUNITY & ECONOMIC DEVELOPMENT 2023 PRELIMINARY BUDGET
Revenues Expenditures
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
33COMMUNITY & ECONOMIC DEVELOPMENT
GENERAL FUNDOvertime, $1,000
Overtime,
$1,000
Supplies, $3,500
Supplies, $3,500
Travel & Training, $16,600
Travel & Training, $15,600
Professional Services,
$273,900
Professional
Services,
$155,000
Façade
Improvements,
$50,000
Equipment Services,
$4,800
Equipment Services,
$5,300
Communication
Expenses, $6,200
Communication Expenses,
$3,600
Software,
$4,400
Software, $5,000
$- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000
2022
2023
Overtime Supplies Travel & Training Professional Services
Façade Improvements Equipment Services Communication Expenses Software
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
34POLICE DEPARTMENT
GENERAL FUNDMajor Revenue Source: Grants, tax revenue, State shared revenues.
Change in Expenditures from 2022: Increase in transfers to the Code
Compliance Fund for services provided by Code Enforcement Officers. $735,093 $941,242 $1,148,327 $1,015,700 $1,061,700 $5,847,432 $6,248,317 $6,357,626 $6,582,800 $7,130,100 $-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
POLICE DEPARTMENT 2023 PRELIMINARY BUDGET
Revenues Expenditures
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
35POLICE DEPARTMENT
GENERAL FUNDOvertime,
$316,300
Overtime,
$344,900
Supplies,
$214,600
Supplies,
$148,200
Travel & Training,
$61,400
Travel & Training,
$61,700
Professional Services,
$306,500
Professional
Services,
$334,000
Utilities Expense, $5,100
Utilities Expense, $6,600
Equipment ,
$290,400
Equipment ,
$288,100
Communication
Expenses, $48,100
Communication Expenses,
$55,900
PenCom
Services,
$266,800
PenCom
Services,
$291,600
Repairs & Maintenance,
$4,900
Repairs & Maintenance,
$4,900
Fuel,
$59,500
Fuel,
$60,500
$- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000
2022
2023
Overtime Supplies Travel & Training
Professional Services Utilities Expense Equipment
Communication Expenses PenCom Services Repairs & Maintenance
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
36FIRE DEPARTMENT
GENERAL FUNDMajor Revenue Source:Allocations.
Change in Expenditures from 2022:An increase in intergovernmental transfers
from vehicle replacement costs outlined in the CFP.The amount transferred to the
Medic 1 Utility remained the same as in the 2022 budget.$178,942 $67,429 $71,764 $99,700 $76,800 $2,560,506 $2,713,505 $2,344,899 $2,312,700 $2,461,500 $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
FIRE DEPARTMENT 2023 PRELIMINARY BUDGET
Revenues Expenditures
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
37FIRE DEPARTMENT
GENERAL FUNDOvertime,
$69,900
Overtime,
$70,000 Supplies, $49,100 Supplies, $33,100 Travel & Training,
$36,600
Travel & Training, $37,100
Professional
Services, $18,700
Professional Services,
$20,700
Equipment Services,
$216,800
Equipment Services,
$266,800
PenCom Services,
$27,800
PenCom Services,
$26,700
Repairs & Maintenance,
$12,000
Repairs & Maintenance,
$12,000
Utilites Expense, $32,700
Utilites Expense,
$34,400
Capital
(including
transfers),
$58,000
Capital
(including
transfers),
$80,200
Fuel, $13,100
Fuel, $17,100
Communication
Expenses, $10,200
Communication
Expenses, $13,700
$- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000
2022
2023
Overtime Supplies Travel & Training Professional Services
Equipment Services PenCom Services Repairs & Maintenance Utilites Expense
Capital (including transfers)Fuel Communication Expenses
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
38PARKS & RECREATION
GENERAL FUNDMajor Revenue Source:Rental revenue and allocations.
Change in Expenditures from 2022:There was a decrease in interfund services
resulting from changes to capital projects as compared to 2022 as outlined in the
CFP.$920,511 $586,670 $649,808 $667,400 $706,700 $3,360,529 $3,126,569 $3,343,834 $3,697,400 $3,713,000 $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
PARKS & RECREATION DEPARTMENT 2023 PRELIMINARY BUDGET
Revenues Expenditures
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
39PARKS & RECREATION
GENERAL FUNDOvertime, $31,200
Overtime, $29,700
Supplies, $286,500
Supplies, $286,500
Travel & Training,
$8,800
Travel & Training, $8,000
Equipment,
$221,500
Equipment,
$220,300
Prof. Services, $17,000
Prof. Services, $17,000
Utilities Expense,
$355,600
Utilities Expense,
$356,000
Repairs & Maintenance, $88,000
Repairs & Maintenance,
$88,000
Transfers to Capital ,
$411,000
Transfers to Capital ,
$315,000 Fuel, $39,800 Fuel, $39,800 Comm. Expenses,
$22,000
Comm. Expenses,
$23,600
$- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000
2022
2023
Overtime Supplies Travel & Training Equipment
Prof. Services Utilities Expense Repairs & Maintenance Transfers to Capital
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
40PUBLIC WORKS & UTILITIES
GENERAL FUNDMajor Revenue Source:Allocations.
Change in Expenditures from 2022:Increased transfers to the Street fund.An
increase for a temporary Project Manager position through the use of ARPA funds.$931,130 $861,221 $949,146 $1,280,500 $1,274,200 $2,211,770 $2,059,603 $2,041,287 $2,293,600 $2,592,900 $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
PUBLIC WORKS & UTILITIES DEPARTMENT 2023 PRELIMINARY BUDGET
Revenues Expenditures
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
41PUBLIC WORKS & UTILITIES
GENERAL FUNDOvertime,
$1,000
Overtime,
$1,000
Supplies, $14,700
Supplies, $15,200
Travel & Training,
$26,500
Travel & Training,
$26,500
Professional Services,
$55,300
Professional Services, $55,300 Software, $53,200 Software, $55,000 Transfer to Street
Department, $899,800
Transfer to Street
Department, $1,196,300
Equipment Services,
$17,300
Equipment Services,
$20,800
Communication
Expenses, $18,100
Communication
Expenses, $12,400
Capital ,
$71,000
Capital ,
$15,000
$- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000
2022
2023
Overtime Supplies Travel & Training
Professional Services Software Transfer to Street Department
Equipment Services Communication Expenses Capital
SPECIAL REVENUE FUNDS
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
42
Special Revenue funds account for and report
the proceeds of specific resources that are
committed for specific purposes other than
debt service or capital projects.
Lodging Tax
Street
REET I & II
PenCom
Housing Fund
Code Compliance
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
43
$818,505 $507,237 $1,056,807 $701,400 $764,100 $727,904 $759,776 $528,233 $569,200 $725,900 $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
LODGING TAX 2023 PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
LODGING TAX
SPECIAL REVENUESMajor Revenue Source :Tax revenues.
Change in Expenditures from 2022:Lodging Tax administration will be based on the following
percentages in 2023.20%toward capital expenditures;5%toward committee priorities;25%toward
marketing;33%for operations of city owned tourism related facilities;12%toward events and 5%remaining
in reserves for capital items.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
44LODGING TAX
SPECIAL REVENUEEvent Grants, $84,200 Event Grants, $91,700 Tourism &
Marketing,
$175,300
Tourism & Marketing,
$191,000
Capital, $140,300
Capital, $152,800
Administrative Services
& Operations, $211,800
Administrative Services
& Operations, $232,700
Debt Service , $19,700
Debt Service , $19,500 Capital Reserve, $35,000 Capital Reserve, $38,200 Committee
Priorities,
$35,100
Committee
Priorities,
$38,200
$20,000 $120,000 $220,000 $320,000 $420,000 $520,000 $620,000 $720,000
2022
2023
Event Grants Tourism & Marketing Capital
Administrative Services & Operations Debt Service Capital Reserve
Committee Priorities
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
45
$1,662,118 $1,671,370 $1,720,799 $1,609,000 $1,321,300 $1,571,528 $1,474,393 $1,656,385 $1,802,600 $2,007,400 $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
STREET FUND 2023 PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
STREET DEPARTMENT
SPECIAL REVENUEMajor Revenue Source :Tax revenues as well as General Fund &Utilities support.
Change in Expenditures from 2022:Changes were a result of increased employee costs,cost of
supplies,fuel and equipment service replacement costs.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
46
SPECIAL REVENUES
STREET DEPARTMENT
SPECIAL REVENUEOvertime , $13,800
Overtime , 13,800 Supplies, $52,400 Supplies, 59,000 Building &
Maintenance
Supplies,
$100,200
Building &
Maintenance
Supplies,
100,200
Traffic
Supplies,
$67,400
Traffic
Supplies,
97,000
Fuel, $29,600
Fuel, 39,600
Prof.
Services,
$63,500
Prof.
Services,
63,500
Travel & Training , $8,900
Travel & Training , 14,900
Utilites
Expense,
$92,500
Utilites
Expense ,
98,900
Street Lighting,
$102,000
Street Lighting,
102,000
Repairs &
Maintenance,
$104,900
Repairs &
Maintenance,
109,900
$- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000
2022
2023
Overtime Supplies Building & Maintenance Supplies
Traffic Supplies Fuel Prof. Services
Travel & Training Utilites Expense Street Lighting
Repairs & Maintenance
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
47
$386,310 $430,742 $555,717 $306,000 $321,800 $93,000 $387,900 $617,800 $355,200 $567,600 $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
REAL ESTATE EXCISE TAX 1 -2023 PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
REET I
SPECIAL REVENUEMajor Revenue Source :Tax revenues.
Change in Expenditures from 2022:Increase in capital spending for the Downtown Tree/Sidewalk
Replacement Phase II,Laurel Street stairs and the Restroom Replacement program.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
48
$388,317 $429,099 $555,625 $307,600 $320,100 $317,036 $142,530 $920,422 $512,000 $556,300 $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
REAL ESTATE EXCISE TAX II -2023 PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
REET II
SPECIAL REVENUEMajor Revenue Source :Tax revenues.
Change in Expenditures from 2022:Increase in capital spending for the City Hall Parking Lot LID,
16th Street LID,Stevens Middle School Walking Route,Waterfront Trail repairs,and traffic safety
projects.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
49
$2,961,029 $3,192,057 $2,851,500 $4,637,500 $4,314,200 $2,718,526 $3,053,005 $3,186,529 $5,958,700 $4,937,200 $-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
PENCOM 2023 PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
PENCOM
SPECIAL REVENUEMajor Revenue Source :Taxes and User Fees.
Change in Expenditures from 2022:Increase in personnel costs,repairs and maintenance costs of
equipment and an increase in administrative costs.There is a decrease in spending for the 911 center as
approved in the CFP.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
50
Overtime, 120,000 Overtime, 120,000 Supplies,
17,400
Supplies, 21,900
Admin.
Services,
185,300
Admin.
Services,
196,900
Professional Services,
17,500
Professional Services,
17,500
Travel & Training,
55,600
Travel & Training ,
55,600
Repairs &
Maintenance,
435,400
Repairs &
Maintenance,
472,600
Communication
Expenses, 41,000
Communication
Expenses, 42,200
Capital Projects , 2,604,500
Capital Projects ,
1,050,000
- 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000
2022
2023
Overtime Supplies Admin. Services Professional Services
Travel & Training Repairs & Maintenance Communication Expenses Capital Projects
PENCOM
SPECIAL REVENUE
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
51
$34,743 $9,312 $16,410 $35,300 $35,000 $999 $38,800 $4,000 $-$- $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
BUSINESS IMPROVEMENT AREA FUND -2023
PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
BUSINESS IMPROVEMENT AREA
SPECIAL REVENUEMajor Revenue Source :Fees collected from Downtown Business for parking.
Change in Expenditures from 2022:None .
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
52
$247,504 $1,125,700 $699,212 $1,039,300 $550,100 $-$809,279 $512,641 $662,700 $7,000 $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
PA HOUSING REHABILITATION FUND -2023
PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
PA HOUSING REHABILITATION
SPECIAL REVENUEMajor Revenue Source :Affordable Housing Sales tax,Sales tax credit,and Grant revenues.
Change in Expenditures from 2022:Expenditures decreased due to a CDBG grant for COVID
related relief that is not occurring in 2023.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
53
$1,794 $594 $(315)$133,800 $261,900 $12,000 $326 $326 $133,800 $261,900 $(10,000)
$40,000
$90,000
$140,000
$190,000
$240,000
$290,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
CODE COMPLIANCE FUND -2023 PRELIMINARY
BUDGET
Revenues Expenditures Fund Balance
CODE COMPLIANCE
SPECIAL REVENUEMajor Revenue Source :Transfer from the General Fund.
Change in Expenditures from 2022:Includes one full-time and two part-time Code Enforcement
Officers as well as supplies and vehicle expenses for this division.It also includes a contract with Clallam
County Sheriff’s Dept for use of their Cleanup Crew.
ENTERPRISE FUNDS
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
54
Enterprise fund types account for activities for
which a fee is charged to external users for
goods or services. These fees cover the full
cost to provide these services.
Electric
Water
Wastewater
Solid Waste
Stormwater
Medic 1
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
55
$24,999,004 $23,814,676 $28,224,260 $25,390,300 $28,876,200 $24,754,748 $27,554,791 $25,820,286 $25,442,900 $27,566,000 $-
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
ELECTRIC UTILITY 2023 PRELIMINARY BUDGET
Revenues Expenditures Cash Balance
ELECTRIC
ENTERPRISE FUNDSSignificant Changes: An increase in the amount of power purchased from Bonneville Power Association
(BPA) due to an anticipated increase in consumption, a decrease in departmental charges for services and a
reduction in overall debt payments.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
56
Professional
Services,
55,400
Professional
Services,
141,400
Utilities, 72,100
Utilities, 72,100
Admin.
Services,
2,031,600
Admin.
Services,
1,729,000
Travel &
Training,
49,600
Travel &
Training,
53,100
Taxes , 2,349,800
Taxes , 2,793,900
Fuel , 31,600
Fuel ,
31,600
Capital , 815,100
Capital , 821,400
Liability Insurance , 146,600
Liability Insurance , 146,600
Debt Payments , 406,600
Debt Payments , 232,600
Power Purchase, 14,710,400
Power Purchase, 16,563,000
- 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
2022
2023
Professional Services Utilities Admin. Services Travel & Training Taxes Fuel Capital Liability Insurance Debt Payments Power Purchase
ELECTRIC
ENTERPRISE FUNDS
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
57
$338,125 $263,060 $275,165 $305,000 $348,000 $578,652 $411,980 $358,573 $296,500 $347,500 $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
ELECTRIC CONSERVATION UTILITY 2023 PRELIMINARY BUDGET
Revenues Expenditures Cash Balance
ELECTRIC CONSERVATION
ENTERPRISE FUNDSSignificant Changes:Incentive revenue is budgeted based on the anticipated increase of
purchased power.Expenditures are budgeted slightly higher due to an increase in incentive
expectations from BPA .
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
58
Advertising, 3,300
Advertising, 3,300
Admin
Services,
18,800
Admin
Services,
13,700
Professional Svcs,
2,000
Professional Svcs,
2,000
Travel & Training,
5,000
Travel & Training,
5,000
Communication, 1,100
Communication, 1,300
Conservation Incentives ,
100,000
Conservation Incentives ,
150,000
Equipment
Services, 5,600
Equipment
Services, 6,100
- 20,000 40,000 60,000 80,000 100,000 120,000 140,000 160,000 180,000 200,000
2022
2023
Advertising Admin Services Professional Svcs Travel & Training Communication Conservation Incentives Equipment Services
ELECTRIC CONSERVATION
ENTERPRISE FUNDS
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
59
$7,219,780 $9,383,963 $6,572,756 $6,847,100 $7,447,300 $6,188,835 $6,658,721 $6,762,455 $9,612,200 $9,328,500 $-
$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
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
WATER UTILITY 2023 PRELIMINARY BUDGET
Revenues Expenditures Cash Balance
WATER
ENTERPRISE FUNDSSignificant Changes:Expenditure changes are attributed to an increase in personnel costs to address
capacity and an increase in debt service to pay off the 2013 revenue bond early.Additionally,$797,900 is
included in the budget for the industrial water treatment plant from NPS settlement funds.There is also a
use of NPS reserves in the amount of $200,000 for rate stabilization.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
60
rofessional Services, 121,000
Professional Services, 161,000
Travel & Training, 17,400
Travel & Training, 28,400
Liability Insurance ,
284,500
Liability Insurance , 368,000 Utilities, 393,000 Utilities, 393,000 Administrative Services,
1,047,700
Administrative Services,
1,123,100
Taxes , 969,200
Taxes , 1,035,700
Fuel , 20,300
Fuel , 29,300
Capital
Transfers,
740,100
Capital Transfers ,
786,400
Debt Payments ,
756,200
Debt Payments ,
1,560,500
Building & Maintenance Supplies ,
75,500
Building & Maintenance Supplies ,
78,500
Repairs & Maintenance , 297,000
Repairs & Maintenance , 304,500
Equipment Services , 150,700
Equipment Services , 160,700 Industrial Water, 510,300 Industrial Water, 797,900 - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000
22
23
Professional Services Travel & Training Liability Insurance Utilities Administrative Services
Taxes Fuel Capital Transfers Debt Payments Building & Maintenance Supplies
Repairs & Maintenance Equipment Services Industrial Water
WATER
ENTERPRISE FUNDS
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
61
$7,488,828 $7,247,320 $7,249,337 $7,161,300 $7,685,900 $6,131,625 $6,799,511 $6,839,416 $7,416,700 $8,388,200 $-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
WASTEWATER UTILITY 2023 PRELIMINARY BUDGET
Revenues Expenditures Cash Balance
WASTEWATER
ENTERPRISE FUNDSSignificant Changes:Increases in expenditures compared to the 2022 Budget are the result of mandated
certifications to meet code requirements as well as increases to costs for personnel to address capacity as well
as an early payoff of the 2013 revenue bond.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
62
Professional
Services,
189,800
Professional
Services,
178,200
Travel & Training, 17,300
Travel & Training, 24,200
Liability Insurance , 193,100
Liability Insurance , 275,000
Utilities,
394,000
Utilities,
440,000
Administrative Services,
1,125,200
Administrative Services,
1,130,900
Taxes , 1,187,200
Taxes , 1,229,100
Fuel , 62,000
Fuel , 83,000
Capital Transfers ,
965,100
Capital Transfers ,
1,299,900
Debt
Payments ,
447,800
Debt Payments ,
769,300
Building & Maintenance , 107,000
Building & Maintenance ,
115,000
Repairs & Maintenance , 190,000
Repairs & Maintenance ,
185,000
Equip. Services ,
117,500
Equip. Services ,
120,200
- 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000
2022
2023
Professional Services Travel & Training Liability Insurance Utilities Administrative Services Taxes
Fuel Capital Transfers Debt Payments Building & Maintenance Repairs & Maintenance Equip. Services
WASTEWATER
ENTERPRISE FUNDS
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
63
$12,681,908 $12,584,274 $12,793,881 $14,334,000 $12,449,600 $12,018,704 $12,338,899 $15,582,254 $15,556,200 $12,880,700 $-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
2019 Actual 2020 Actual 2021 Actual 2022
Amended
Budget
2023
Proposed
Budget
SOLID WASTE UTILITY 2023 PRELIMINARY BUDGET
Revenues Expenditures Cash Balance
SOLID WASTE
ENTERPRISE FUNDSSignificant Changes:There is $431,500 in the 2023 budget for Landfill post closure costs associated
with the Landfill bluff project.These amounts are not included in rate revenue calculations.In addition,a
decrease in expenditures are largely due to the termination of the solid waste services contract.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
64
Professional Services,
482,000
Professional Services,
548,100
Travel & Training,
13,400
Travel &
Training, 15,400
Transfer Station
Services,
1,600,000
Transfer Station
Services,
1,600,000
Admin. Services,
679,500
Admin. Services,
856,000
Taxes ,
1,554,100
Taxes ,
1,571,000
Fuel , 61,700
Fuel , 258,000
Capital Transfers ,
175,100
Capital Transfers , 181,400
Debt Payments ,
3,271,600
Debt Payments , 25,200
Contractual Services, 5,419,200
Contractual Services, 3,470,300
Repairs & Maintenance ,
115,300
Repairs & Maintenance , 123,300
Equip. Services , 405,800
Equip. Services ,
735,000
Street Transfers,
125,000
Street Transfers,
125,000
- 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000
2022
2023
Professional Services Travel & Training Transfer Station Services Admin. Services Taxes Fuel
Capital Transfers Debt Payments Contractual Services Repairs & Maintenance Equip. Services Street Transfers
SOLID WASTE
ENTERPRISE FUNDS
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
65
$2,342,072 $2,622,180 $2,500,501 $2,783,000 $2,768,400 $1,859,110 $2,195,577 $2,561,880 $2,812,800 $3,214,400 $-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
2019 Actual 2020 Actual 2021 Actual 2022
Amended
Budget
2023 Proposed
Budget
STORMWATER UTILTY 2023 PRELIMINARY BUDGET
Revenues Expenditures Cash Balance
STORMWATER
ENTERPRISE FUNDSSignificant Changes:An increase in expenditures is associated with allocated costs for administrative
services,cost of fuel,additional costs associated with state mandated employee training and
certifications and an increase for capital project transfers.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
66
Professional Services, 196,600 Professional Services, 201,600 Travel & Training, 13,400
Travel & Training, 20,100
Administrative Services,
445,900
Administrative Services, 649,500
Taxes , 267,800
Taxes , 267,800
Capital Transfers ,
449,100
Capital Transfers ,
575,000
Repairs & Maintenance , 45,000
Repairs & Maintenance , 45,000 Equip. Services, 170,600 Equip. Services, 195,600 - 500,000 1,000,000 1,500,000 2,000,000 2,500,000
2022
2023
Professional Services Travel & Training Administrative Services Taxes Capital Transfers Repairs & Maintenance Equip. Services
STORMWATER
ENTERPRISE FUNDS
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
67
$3,876,170 $3,281,262 $3,018,901 $3,006,700 $3,550,300 $2,899,996 $3,115,992 $2,995,431 $3,424,200 $3,593,000 $-
$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
2019 Actual 2020 Actual 2021 Actual 2022
Amended
Budget
2023 Proposed
Budget
MEDIC 1 2022 PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
MEDIC I
ENTERPRISE FUNDSSignificant Changes:The General Fund transfers remained the same as 2023 to keep the Medic 1 fund
balance at 25%.An increase to expenses include increases in labor costs and training of new personnel.
There are also increases in PenCom service fees and a one-time cost for a consultant to help with a Federal
Medicare audit.There is also a planned use of $100,000 from excess reserves for rate stabilization to be
budgeted each year over the next three years.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
68
Supplies , 75,000
Supplies , 75,000
Professional
Services, 99,000
Professional
Services, 130,300
Travel &
Training, 55,200
Travel & Training,
90,200
PenCom Services, 131,500
PenCom Services, 160,000 Fuel, 14,200 Fuel, 18,000 Equipment
Services,
62,500
Equipment
Services,
63,000
- 100,000 200,000 300,000 400,000 500,000 600,000
022
023
Supplies Professional Services Travel & Training Fuel Equipment Services
MEDIC I
ENTERPRISE FUNDS
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
69
$3,341,912 $2,674,891 $3,090,665 $3,106,400 $3,627,100 $4,747,302 $5,155,697 $5,340,330 $5,736,900 $6,054,500 $-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
FIRE & MEDIC 1 COMBINED 2023 PRELIMINARY BUDGET
Revenues Expenditures
FIRE DEPT & MEDIC I COMBINED
ENTERPRISE FUNDSThe General Fund transfer for support has been excluded from this chart to more accurately show
revenues and expenditures.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
70
$908,611 $991,047 $1,152,676 $2,047,600 $2,050,600 $1,002,833 $964,816 $1,251,975 $2,047,600 $2,050,600 $(1,300,000)
$(800,000)
$(300,000)
$200,000
$700,000
$1,200,000
$1,700,000
$2,200,000
$2,700,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
HARBOR CLEAN -UP 2023 PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
HARBOR CLEAN-UP
ENTERPRISE FUNDSSignificant Changes:Decrease in the amount of insurance reimbursements.
CAPITAL FUNDS
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
71
Capital Funds are used to account for financial
resources to be used for the acquisition or
construction of capital facilities and projects.
Revenues occur in the form of transfers
from other funds and grants.
Transportation Benefit
District
Governmental
Utility
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
72GENERAL GOVERNMENT
CAPITAL FUNDS$718,546 $1,822,899 $1,149,087 $6,171,900 $4,239,100 $241,501 $820,193 $371,319 $6,958,700 $4,778,300 $-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
2019 Actual 2020 Actual 2021 Actual 2022
Amended
Budget
2023 Proposed
Budget
GOVERNMENTAL CAPITAL PROJECTS 2023
PRELMINARY BUDGET
Revenues Expenditures
All projects that were approved in the 2023-2028 Capital Facilities Plan are included in the 2023 Budget.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
73TRANSPORTATION BENEFIT DISTRICT
CAPITAL FUNDS$2,719,551 $1,772,659 $3,997,896 $6,241,000 $7,001,900 $1,651,711 $1,169,852 $2,858,388 $9,316,400 $4,588,100 $-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
2019 Actual 2020 Actual 2021 Actual 2022
Amended
Budget
2023 Proposed
Budget
TRANSPORTATION BENEFIT DISTRICT FUND 2023
PRELIMINARY BUDGET
Revenues Expenditures
All projects that were approved in the 2023-2028 Capital Facilities Plan are included in the 2023 Budget.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
74ALL UTILITY CAPITAL FUNDS
CAPITAL FUNDSAll projects that were approved in the 2023-2028 Capital Facilities Plan are included in the 2023 Budget. $10,168,959 $8,993,337 $6,571,287 $12,996,800 $21,533,600 $4,093,884 $5,046,538 $7,135,158 $12,996,800 $21,533,600 $-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
2019 Actual 2020 Actual 2021 Actual 2022
Amended
Budget
2023
Proposed
Budget
UTILITY CAPITAL FUNDS 2023 PRELIMINARY
BUDGETS
Revenues Expenditures
INTERNAL SERVICE FUNDS
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
75
Internal Service funds account for services
provided from one fund to another fund on
a cost reimbursement basis.
Equipment Services
IT
Self Insurance
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
76EQUIPMENT SERVICES
INTERNAL SERVICE$1,926,067 $1,739,302 $4,455,629 $1,944,000 $2,413,600 $1,635,170 $1,170,105 $1,833,836 $6,848,800 $2,458,900 $-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
EQUIPMENT SERVICES 2023 PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
Significant Changes:Reduced expenses related to fewer vehicle replacements.The majority of the
replacement costs in 2022 were the result of transitioning Solid Waste services to City operations.These
costs will not occur in 2023.The remaining replacements are included as outlined in the 2023-2028
Capital Facilities Plan.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
77EQUIPMENT SERVICES
INTERNAL SERVICEFuel, 15,800
Fuel, 16,800
Equipment Replacements,
5,806,100
Equipment
Replacements,
1,250,500
Equipment Rentals, 38,900
Equipment Rentals, 38,900
Admin. Services, 118,600
Admin. Services, 158,400
Travel & Training, 6,000
Travel & Training , 6,000
Utilities Expense, 21,000
Utilities
Expense,
21,000
- 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000
2022
2023
Fuel Equipment Replacements Equipment Rentals Admin. Services Travel & Training Utilities Expense
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
78INFORMATION TECHNOLOGY
INTERNAL SERVICESignificant Changes:Expenditures include an increased cost in supplies for computer
replacements and computer software needs.Additionally,in 2023,the IT Department does not have
new planned capital projects.$1,761,212 $2,118,407 $2,746,034 $2,731,000 $2,336,700 $1,645,164 $1,723,611 $1,991,349 $4,823,900 $1,966,400 $-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
INFORMATION TECHNOLOGY 2023 PRELIMINARY
BUDGET
Revenues Expenditures Fund Balance
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
79INFORMATION TECHNOLOGY
INTERNAL SERVICEProfessional Services,
105,000
Professional Services,
58,000 Comm. Expenses, 221,400 Comm. Expenses, 250,600 Network Expenses, 177,300 Network Expenses, 180,000 Travel & Training,
10,000
Travel & Training, 6,500
Copier Leases ,
67,000
Copier Leases , 64,600
Software/Hardware
Maintenance,
530,700
Software/Hardware
Maintenance,
570,600
Repairs & Maintenance,
32,500
Repairs & Maintenance,
32,500
Capital , 2,516,000
- 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000
2022
2023
Professional Services Comm. Expenses Network Expenses
Travel & Training Copier Leases Software/Hardware Maintenance
Repairs & Maintenance Capital
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
80SELF INSURANCE
INTERNAL SERVICE$5,445,098 $5,075,424 $5,247,027 $6,157,100 $6,346,500 $5,687,977 $5,125,846 $5,354,126 $6,136,200 $6,346,500 $-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
SELF INSURANCE 2023 PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
FIDUCIARY & PERMANENT
FUNDS
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
81
Firemen’s Pension Fund
Cemetery Endowment Fund
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
82FIREMAN’S PENSION
FIDUCIARY FUND$90,590 $60,631 $69,149 $19,200 $19,200 $96,269 $35,533 $33,736 $92,600 $69,400 $-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
FIREMAN'S PENSION 2023 PRELIMINARY BUDGET
Revenues Expenditures Fund Balance
DEBT SERVICE FUNDS
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
83
2014 LTGO Bond –Landfill
Stabilization
2015 LTGO Bond –Western
Urban Growth Area
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
84DEBT SERVICE FUNDS
DEBT SERVICE FUNDS$881,517 $1,205,910 $830,729 $835,300 $836,500 $917,042$918,542$1,891,238$828,900$833,000 $-
$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
2019 Actual 2020 Actual 2021 Actual 2022 Amended
Budget
2023 Proposed
Budget
COMBINED DEBT SERVICE FUNDS 2023 PRELIMINARY BUDGET
Revenues Expenditures
LANDFILL –matures in 2029 (6 Years left in 2023)
WUGA –matures in 2025 (2 Years left in 2023)
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
85MOUNTAIN OF DEBT
DEBT SERVICE FUNDS $-
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
200420052006200720082009201020112012201320142015201620172018201920202021202220232024202520262027202820292030203120322033203420352036203720382039GENERAL GOVERNMENT + UTILITY DEBT
PRINCIPAL & INTEREST BALANCE OWING AT YEAR-END
General Government Debt
2014 LTGO - Solid Waste
Utility Debt
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
86DEBT SERVICE FUNDS
DEBT SERVICE FUNDS $-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039
GENERAL GOVERNMENT + UTILITY DEBT
PRINCIPAL & INTEREST BALANCE OWING AT YEAR-END
General Government Debt
2014 LTGO - Solid Waste
Utility Debt
Prior Debt Owed
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
87CONCLUSION
CONCLUSIONThe budget carefully reflects the visions, goals, and long-term planning of the Council
and community. Years of conservative budgeting have laid the groundwork that has
allowed the City to persevere and provide exemplary services to our community. This
has enabled the City to:
Maintain reserve balances that are at the required levels per Council set
financial policies.
Remain committed to providing support and assistance to the Port Angeles
community’s priorities and needs.
However, inflation, economic trends, rising labor costs and increased supplies have
created challenges for the City and pushed a direction to review revenue options to
continue a sustainable approach to the City’s Budget. These sources should be
carefully considered to ensure they are affordable to our community.
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
88CONCLUSION
CONCLUSION2023 Property Tax Presentation, Public Hearing & First
Reading of Ordinance and adoption of resolution
Tentative Budget Work Session –if needed
2023 Property Tax 2nd Public Hearing & Adoption of
Ordinance. 2023 Budget Presentation, Public Hearing &
1st Reading of Ordinance
2023 Budget Public Hearing, 2nd Reading of
Ordinance and Adoption
NOV
1
NOV
8
NOV
15
DEC
6
2023 BUDGET WORK SESSION –OCTOBER 25, 2022
89COUNCIL DISCUSSION
Staff requests consensus on any items Council would like
additional information about or items that will return to
Council for further consideration.CONCLUSION