2021 preliminary budget

PowerPoint Presentation2 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
BALANCING THE 2021 BUDGET
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.
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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
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.
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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
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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
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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.
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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.
$$ %
Part Time Salaries 217,132 250,256 250,788 258,700 265,900 7,200 2.78%
Seasonal/Temporary Salaries 255,805 244,232 276,419 342,800 356,100 13,300 3.88%
Overtime 957,126 873,785 987,692 798,500 815,800 17,300 2.17%
Benefits 6,464,722 7,606,668 7,672,795 8,419,800 8,559,200 139,400 1.66%
Travel & Training 248,947 289,615 290,014 450,300 412,800 (37,500) -8.33%
Memberships & Subscriptions 83,874 129,414 110,142 150,100 169,000 18,900 12.59%
Uniforms 67,895 54,800 64,417 69,600 75,700 6,100 8.76%
TOTAL EXPENDITURES 24,950,618$ 26,234,196$ 26,678,964$ 29,295,000$ 29,948,900$ 653,900 2.23%
Change from Prior Yr. $$ ($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
BUDGET EXPENDITURES
2018 ACTUAL 2019 ACTUAL
Benefit costs are also expected to increase. Medical PERS/LEOFF Workers Compensation
2016 Citywide personnel
Actual
2012
2013
2014
2015 ACTUAL
2016 ACTUAL
2017 ACTUAL
2018 ACTUAL
2019 ACTUAL
2010
Actual
2012
2013
2014
EXPENDITURES
Actual
Actual
Actual
Full time Salaries
N/A
N/A
191.40%
54.44%
-0.90%
5.04%
-1.85%
5.14%
1.70%
1.70%
Note: Principal, Interest is capitalized annually and included in the Period 13 adjustments
PERSONNEL POSITIONS BY FUNCTION
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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.
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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.
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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.
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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.
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SS 16
BUDGET PROCESS
JANUARY - MAY
RCW 35.33.031/35A.33.030
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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
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.
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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.
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2021 PRELIMINARY OPERATING
22
ALL FUNDS
20 21
A LL
F U
N DS
S U
M M
AR Y
$$ %
Licenses & Permits 677,512 632,096 909,553 743,800 731,100 (12,700) -1.71%
Intergovt. Revenue 6,755,313 6,295,690 6,570,103 6,423,000 14,032,000 7,609,000 118.46%
Charges for Goods & Svcs. 66,690,668 65,102,190 65,895,164 72,762,400 64,484,800 (8,277,600) -11.38%
Fines & Penalties 6,784 5,735 1,779 6,000 3,000 (3,000) -50.00%
Miscellaneous Revenue 9,137,759 15,630,006 10,827,787 12,959,600 9,232,500 (3,727,100) -28.76%
Capital Contributions 113,594 288,365 147,451 620,000 170,000 (450,000) -72.58%
Non-Revenues - - - - - - N/A
Reserves Used - - - 14,374,200 10,150,300 (4,223,900) -29.39%
TOTAL REVENUE $103,777,555 $113,063,768 $110,925,707 $133,965,400 $122,791,100 (11,174,300) -8.34%
Change from Prior Yr. $$ ($5,026,333) $9,286,213 $2,138,061 $23,039,693
REVENUE
ACTUAL 2019
ACTUAL
This table can be found on page 33 of the 2021 Preliminary Budget Document.
REVENUES
2011
Actual
2012
2013
2014
REVENUES
Actual
Actual
Actual
60,609,203
0
Make sure "Reserves Used" matches the Ordinance approved by Council
$102,337,541
Actual
2012
2013
2014
113,396,900
EXPENDITURES
Actual
Actual
Actual
100,287,208
116,883,899
141,220,221
143,161,216
130,267,418
108,803,888
103,777,555
122,063,000
- 0
115,411,900
100,287,208
116,883,899
9,909,567
- 0
16,169,908
2,193,459
- 0
6,061,600
- 0
115,411,900
57.48%
100,287,208
116,883,899
141,220,221
143,161,216
130,267,418
108,803,888
103,777,555
122,063,000
- 0
115,411,900
- 0
100,287,208
116,883,899
- 0
7,437,321
- 0
- 0
- 0
- 0
&"Calibri,Bold"&12CITY of PORT ANGELES 2015 City Manager Proposed Budget
&Z&F &A &P of &N Revision Date: September 26, 2014 Print Date: &D &T
Rev by Category
2011
Actual
2012
2013
2014
REVENUE
Actual
Actual
Actual
Judgements/Settlements
13.30%
1,227,500.00
4000
Taxes Licenses & Permits Intergovt. Revenue Charges for Goods & Svcs. Fines & Penalties Miscellaneous Revenue Capital Contributions Non-Revenues Other Financing Sources Reserves Use d 15665300 731100 14032000 64484800 3000 9232500 170000 0 8322100 10150300
Exp by Category
2011
Actual
2012
2013
2014
EXPENDITURES
Actual
Actual
Actual
20.15%
1803800
6012 & 7012 & 404.580.597.5995 - Transfer for Street, recurring trans to medic 1, solid waste transfer to streets
Contract for Jail Services
Salaries and Wages Personnel Benefits Supplies Other Services & Charges Intergovmt/Interfund Svcs Capital Outlay Debt Service: Principal Debt Service: Interest Interfund Pmts. for Services Designated for Reserves 20955300 8595000 14660400 39419200 8952700 21613500 5336600 1857400 132500 1268500
Operating vs Capital
Operating vs. Capital Budget Summary
SARINA, can you make this match the style of our budget?!
GF
21,573,100
21,573,100
- 0
Debt
919,000
919,000
- 0
129,711,200
0
100.0%
614,300
(673,800)
b
2,963,100
$614,300
$8,670,400
$911,000
(215,600)
594,500
$612,300
5,724,800
Engineering/
215,600
i
-
16,411,700
(77,000)
k
(19,700)
l
57,000
(38,000)
m
(980,000)
n
-
(25,000)
o
267,400
-
3,408,500
(250,000)
0
0
197,500
q
673,800
b
f
0
506,500
25,000
o
(392,200)
p
980,000
n
2,552,500
-
77,000
k
0
77,000
19,700
l
0
j
38,000
r
50,000
m
2,987,200
370,000
x
140,000
x
17,900
x
Electric tfr to CIP
0
x
593,600
0
81,400
0
x
1,000,400
21,700
x
1,159,200
elec
Water tfr to Economic Devel Fund
0
x
37,100
x
118,500
x
0
x
50,900
x
803,500
891,500
ww
0
difference
TOTAL CAPITAL PROJECTS
310-7930-595.41-50
0
312-7930-595-6510
2,028,300
5671000
594.65xx
310-7961-595-6510
- 0
1093500
594.64xx
310-8985-594.41-50
0
310-8985-594.65-10
911,000
401-7111-594.64-10
0
401-7180-594-64-10
0
402-7380-594.64-10
101,000
403-7480-594.64-10
126,000
227,000
404-7538-594.6410
0
404-7585-594.6410
0
406-7412-594.65-10
0
451-7188-594.41-50
0
451-7188-594.65-10
9,250,000
452-7388-594.41-50
0
452-7388-594.65-10
1,788,200
453-7488-594.41-50
0
453-7488-594.65-10
1,750,000
1,750,000
454-7588-594-65-10
612,300
456-7688-594-6510
659,000
463-7489-594-6510
190,000
0
501-7630-594.64-10
1,419,900
1028100
14,958,000
502-2082-594.64-10
0
502-2082-594.65-10
461,000
19,904,500
1,255,100
Budget Comparison by Fund
Change in Fund Balance
942,692
269,000
862,800
348,892
(593,800)
-63.0%
-279400
1,006,156
265,700
873,000
398,856
(607,300)
-60.4%
PenCom
1,215,305
2,851,500
3,328,600
738,205
(477,100)
-39.3%
$ 68,146,861
$ 122,791,100
$ 122,791,100
$ 59,265,061
$ (8,881,800)
-13.0%
108700
125525
1 For the General Fund the balance reported is the Unassigned Fund Balance.
² For the Enterprise Funds and Internal Service Funds, excluding the Harbor Cleanup Fund, the balance reported is the Unrestricted Cash Balance.
122,791,100
122,791,100
936,082
263,100
387,900
811,282
(124,800)
-13.3%
-279400
823,174
265,400
221,400
867,174
44,000
5.3%
PenCom
1,231,601
2,933,300
3,408,500
756,401
(475,200)
-38.6%
$ 76,051,075
$ 129,711,200
$ 129,711,200
$ 64,611,875
$ (11,439,200)
-15.0%
125525
127,391,600
127,391,600
3,447,000
296,300
TR0218
Golf Course Road Chip Seal (1st St to Lindberg Rd)
300,000
300,000
TR0616
665,000
15,000
TR0405
3,941,600
3,714,000
TR0209
4,712,400
3,973,000
TR0909
300,000
300,000
TR0101
200,000
32,000
PD0116
300,000
140,000
FD0318
290,000
280,000
500,000
500,000
CL0419
200,000
175,000
WT0120
340,000
235,000
WT0519
400,000
400,000
WT0612
200,000
175,000
WW0319
500,000
75,000
WW0117
672,400
467,300
200,000
175,000
DR0119
110,000
110,000
63,618
100,100
324,980
64,300
1,107,507
428,900
40,119,339
21,406,500
Taxes 12.76%
Miscellaneous Revenue 10.00%
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
Wastewater Solid Waste Stormwater
This table can be found on page 33 of the 2021 Preliminary Budget Document.
20 21
A LL
F U
N DS
S U
M M
AR Y
EXPENDITURES
$$ %
Supplies 14,485,463 13,924,046 13,711,952 21,413,800 14,660,400 (6,753,400) -31.54%
Other Services & Charges 33,070,865 36,191,933 36,304,897 41,975,500 39,419,200 (2,556,300) -6.09%
Intergovmt/Interfund Svcs 14,061,072 10,277,464 11,265,506 12,036,000 8,952,700 (3,083,300) -25.62%
Capital Outlay 5,180,527 7,047,108 3,518,409 19,900,300 21,613,500 1,713,200 8.61%
Debt Service: Principal 3,467,313 3,872,894 4,480,634 4,540,200 5,336,600 796,400 17.54%
Debt Service: Interest 2,475,116 2,485,609 2,244,026 2,184,700 1,857,400 (327,300) -14.98%
Interfund Pmts. for Services 274,636 228,907 210,605 132,500 132,500 - 0.00%
Designated for Reserves 5,075,247 13,098,081 $12,779,812 2,939,600 1,268,500 (1,671,100) -56.85%
TOTAL EXPENDITURES $103,777,555 $113,063,768 $110,925,707 $133,965,400 $122,791,100 (11,174,300) -8.34%
Change from Prior Yr. $$ ($5,026,333) $9,286,213 $2,138,061 $23,039,693
2021 PROPOSED
EXPENDITURES
2011
Actual
2012
2013
2014
REVENUES
Actual
Actual
Actual
60,609,203
0
$102,337,541
Actual
2012
2013
2014
113,396,900
EXPENDITURES
Actual
Actual
Actual
100,287,208
116,883,899
141,220,221
143,161,216
130,267,418
108,803,888
103,777,555
122,063,000
- 0
115,411,900
100,287,208
116,883,899
9,909,567
- 0
16,169,908
2,193,459
- 0
6,061,600
- 0
115,411,900
57.48%
100,287,208
116,883,899
141,220,221
143,161,216
130,267,418
108,803,888
103,777,555
122,063,000
- 0
115,411,900
- 0
100,287,208
116,883,899
- 0
7,437,321
- 0
- 0
- 0
- 0
Rev by Category
2011
Actual
2012
2013
2014
REVENUE
Actual
Actual
Actual
13.30%
1,227,500.00
4000
Exp by Category
2011
Actual
2012
2013
2014
EXPENDITURES
Actual
Actual
Actual
20.15%
1803800
GF
21,573,100
21,573,100
- 0
Debt
919,000
919,000
- 0
129,711,200
0
100.0%
614,300
(673,800)
b
2,963,100
$614,300
$8,670,400
$911,000
(215,600)
594,500
$612,300
5,724,800
Engineering/
215,600
i
-
16,411,700
(77,000)
k
(19,700)
l
57,000
(38,000)
m
(980,000)
n
-
(25,000)
o
267,400
-
3,408,500
(250,000)
0
0
197,500
q
673,800
b
f
0
506,500
25,000
o
(392,200)
p
980,000
n
2,552,500
-
77,000
k
0
77,000
19,700
l
0
j
38,000
r
50,000
m
2,987,200
370,000
x
140,000
x
17,900
x
Electric tfr to CIP
0
x
593,600
0
81,400
0
x
1,000,400
21,700
x
1,159,200
elec
0
x
37,100
x
118,500
x
0
x
50,900
x
803,500
891,500
ww
0
difference
310-7930-595.41-50
0
312-7930-595-6510
2,028,300
5671000
594.65xx
310-7961-595-6510
- 0
1093500
594.64xx
310-8985-594.41-50
0
310-8985-594.65-10
911,000
401-7111-594.64-10
0
401-7180-594-64-10
0
402-7380-594.64-10
101,000
403-7480-594.64-10
126,000
227,000
404-7538-594.6410
0
404-7585-594.6410
0
406-7412-594.65-10
0
451-7188-594.41-50
0
451-7188-594.65-10
9,250,000
452-7388-594.41-50
0
452-7388-594.65-10
1,788,200
453-7488-594.41-50
0
453-7488-594.65-10
1,750,000
1,750,000
454-7588-594-65-10
612,300
456-7688-594-6510
659,000
463-7489-594-6510
190,000
0
501-7630-594.64-10
1,419,900
1028100
14,958,000
502-2082-594.64-10
0
502-2082-594.65-10
461,000
19,904,500
1,255,100
942,692
269,000
862,800
348,892
(593,800)
-63.0%
-279400
1,006,156
265,700
873,000
398,856
(607,300)
-60.4%
PenCom
1,215,305
2,851,500
3,328,600
738,205
(477,100)
-39.3%
$ 68,146,861
$ 122,791,100
$ 122,791,100
$ 59,265,061
$ (8,881,800)
-13.0%
108700
125525
122,791,100
122,791,100
936,082
263,100
387,900
811,282
(124,800)
-13.3%
-279400
823,174
265,400
221,400
867,174
44,000
5.3%
PenCom
1,231,601
2,933,300
3,408,500
756,401
(475,200)
-38.6%
$ 76,051,075
$ 129,711,200
$ 129,711,200
$ 64,611,875
$ (11,439,200)
-15.0%
125525
127,391,600
127,391,600
3,447,000
296,300
TR0218
300,000
300,000
TR0616
665,000
15,000
TR0405
3,941,600
3,714,000
TR0209
4,712,400
3,973,000
TR0909
300,000
300,000
TR0101
200,000
32,000
PD0116
300,000
140,000
FD0318
290,000
280,000
500,000
500,000
CL0419
200,000
175,000
WT0120
340,000
235,000
WT0519
400,000
400,000
WT0612
200,000
175,000
WW0319
500,000
75,000
WW0117
672,400
467,300
200,000
175,000
DR0119
110,000
110,000
63,618
100,100
324,980
64,300
1,107,507
428,900
40,119,339
21,406,500
Salaries and Wages 17.07%
Designated for Reserves 2.45%
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
All Funds
2011
Actual
2012
2013
2014
REVENUES
Actual
Actual
Actual
60,609,203
0
$102,337,541
Actual
2012
2013
2014
113,396,900
EXPENDITURES
Actual
Actual
Actual
100,287,208
116,883,899
141,220,221
143,161,216
130,267,418
108,803,888
103,777,555
122,063,000
- 0
115,411,900
100,287,208
116,883,899
9,909,567
- 0
16,169,908
2,193,459
- 0
6,061,600
- 0
115,411,900
57.48%
100,287,208
116,883,899
141,220,221
143,161,216
130,267,418
108,803,888
103,777,555
122,063,000
- 0
115,411,900
- 0
100,287,208
116,883,899
- 0
7,437,321
- 0
- 0
- 0
- 0
Rev by Category
2011
Actual
2012
2013
2014
REVENUE
Actual
Actual
Actual
13.30%
1,227,500.00
4000
Exp by Category
2011
Actual
2012
2013
2014
EXPENDITURES
Actual
Actual
Actual
20.15%
1803800
GF
21,573,100
21,573,100
- 0
Debt
919,000
919,000
- 0
129,711,200
0
100.0%
614,300
(673,800)
b
2,963,100
$614,300
$8,670,400
$911,000
(215,600)
594,500
$612,300
5,724,800
Engineering/
215,600
i
-
16,411,700
(77,000)
k
(19,700)
l
57,000
(38,000)
m
(980,000)
n
-
(25,000)
o
267,400
-
3,408,500
(250,000)
0
0
197,500
q
673,800
b
f
0
506,500
25,000
o
(392,200)
p
980,000
n
2,552,500
-
77,000
k
0
77,000
19,700
l
0
j
38,000
r
50,000
m
2,987,200
370,000
x
140,000
x
17,900
x
Electric tfr to CIP
0
x
593,600
0
81,400
0
x
1,000,400
21,700
x
1,159,200
elec
0
x
37,100
x
118,500
x
0
x
50,900
x
803,500
891,500
ww
0
difference
310-7930-595.41-50
0
312-7930-595-6510
2,028,300
5671000
594.65xx
310-7961-595-6510
- 0
1093500
594.64xx
310-8985-594.41-50
0
310-8985-594.65-10
911,000
401-7111-594.64-10
0
401-7180-594-64-10
0
402-7380-594.64-10
101,000
403-7480-594.64-10
126,000
227,000
404-7538-594.6410
0
404-7585-594.6410
0
406-7412-594.65-10
0
451-7188-594.41-50
0
451-7188-594.65-10
9,250,000
452-7388-594.41-50
0
452-7388-594.65-10
1,788,200
453-7488-594.41-50
0
453-7488-594.65-10
1,750,000
1,750,000
454-7588-594-65-10
612,300
456-7688-594-6510
659,000
463-7489-594-6510
190,000
0
501-7630-594.64-10
1,419,900
1028100
14,958,000
502-2082-594.64-10
0
502-2082-594.65-10
461,000
19,904,500
1,255,100
942,692
269,000
862,800
348,892
(593,800)
-63.0%
-279400
1,006,156
265,700
873,000
398,856
(607,300)
-60.4%
PenCom
1,215,305
2,851,500
3,328,600
738,205
(477,100)
-39.3%
$ 68,146,861
$ 122,791,100
$ 122,791,100
$ 59,265,061
$ (8,881,800)
-13.0%
108700
125525
122,791,100
122,791,100
936,082
263,100
387,900
811,282
(124,800)
-13.3%
-279400
823,174
265,400
221,400
867,174
44,000
5.3%
PenCom
1,231,601
2,933,300
3,408,500
756,401
(475,200)
-38.6%
$ 76,051,075
$ 129,711,200
$ 129,711,200
$ 64,611,875
$ (11,439,200)
-15.0%
125525
127,391,600
127,391,600
3,447,000
296,300
TR0218
300,000
300,000
TR0616
665,000
15,000
TR0405
3,941,600
3,714,000
TR0209
4,712,400
3,973,000
TR0909
300,000
300,000
TR0101
200,000
32,000
PD0116
300,000
140,000
FD0318
290,000
280,000
500,000
500,000
CL0419
200,000
175,000
WT0120
340,000
235,000
WT0519
400,000
400,000
WT0612
200,000
175,000
WW0319
500,000
75,000
WW0117
672,400
467,300
200,000
175,000
DR0119
110,000
110,000
63,618
100,100
324,980
64,300
1,107,507
428,900
40,119,339
21,406,500
2011
Actual
2012
2013
2014
REVENUES
Actual
Actual
Actual
60,609,203
0
$102,337,541
Actual
2012
2013
2014
113,396,900
EXPENDITURES
Actual
Actual
Actual
100,287,208
116,883,899
141,220,221
143,161,216
130,267,418
108,803,888
103,777,555
122,063,000
- 0
115,411,900
100,287,208
116,883,899
9,909,567
- 0
16,169,908
2,193,459
- 0
6,061,600
- 0
115,411,900
57.48%
100,287,208
116,883,899
141,220,221
143,161,216
130,267,418
108,803,888
103,777,555
122,063,000
- 0
115,411,900
- 0
100,287,208
116,883,899
- 0
7,437,321
- 0
- 0
- 0
- 0
Rev by Category
2011
Actual
2012
2013
2014
REVENUE
Actual
Actual
Actual
13.30%
1,227,500.00
4000
Exp by Category
2011
Actual
2012
2013
2014
EXPENDITURES
Actual
Actual
Actual
20.15%
1803800
GF
21,573,100
21,573,100
- 0
Debt
919,000
919,000
- 0
129,711,200
0
100.0%
614,300
(673,800)
b
2,963,100
$614,300
$8,670,400
$911,000
(215,600)
594,500
$612,300
5,724,800
Engineering/
215,600
i
-
16,411,700
(77,000)
k
(19,700)
l
57,000
(38,000)
m
(980,000)
n
-
(25,000)
o
267,400
-
3,408,500
(250,000)
0
0
197,500
q
673,800
b
f
0
506,500
25,000
o
(392,200)
p
980,000
n
2,552,500
-
77,000
k
0
77,000
19,700
l
0
j
38,000
r
50,000
m
2,987,200
370,000
x
140,000
x
17,900
x
Electric tfr to CIP
0
x
593,600
0
81,400
0
x
1,000,400
21,700
x
1,159,200
elec
0
x
37,100
x
118,500
x
0
x
50,900
x
803,500
891,500
ww
0
difference
310-7930-595.41-50
0
312-7930-595-6510
2,028,300
5671000
594.65xx
310-7961-595-6510
- 0
1093500
594.64xx
310-8985-594.41-50
0
310-8985-594.65-10
911,000
401-7111-594.64-10
0
401-7180-594-64-10
0
402-7380-594.64-10
101,000
403-7480-594.64-10
126,000
227,000
404-7538-594.6410
0
404-7585-594.6410
0
406-7412-594.65-10
0
451-7188-594.41-50
0
451-7188-594.65-10
9,250,000
452-7388-594.41-50
0
452-7388-594.65-10
1,788,200
453-7488-594.41-50
0
453-7488-594.65-10
1,750,000
1,750,000
454-7588-594-65-10
612,300
456-7688-594-6510
659,000
463-7489-594-6510
190,000
0
501-7630-594.64-10
1,419,900
1028100
14,958,000
502-2082-594.64-10
0
502-2082-594.65-10
461,000
19,904,500
1,255,100
942,692
269,000
862,800
348,892
(593,800)
-63.0%
-279400
1,006,156
265,700
873,000
398,856
(607,300)
-60.4%
PenCom
1,215,305
2,851,500
3,328,600
738,205
(477,100)
-39.3%
$ 68,146,861
$ 122,791,100
$ 122,791,100
$ 59,265,061
$ (8,881,800)
-13.0%
108700
125525
122,791,100
122,791,100
936,082
263,100
387,900
811,282
(124,800)
-13.3%
-279400
823,174
265,400
221,400
867,174
44,000
5.3%
PenCom
1,231,601
2,933,300
3,408,500
756,401
(475,200)
-38.6%
$ 76,051,075
$ 129,711,200
$ 129,711,200
$ 64,611,875
$ (11,439,200)
-15.0%
125525
127,391,600
127,391,600
3,447,000
296,300
TR0218
300,000
300,000
TR0616
665,000
15,000
TR0405
3,941,600
3,714,000
TR0209
4,712,400
3,973,000
TR0909
300,000
300,000
TR0101
200,000
32,000
PD0116
300,000
140,000
FD0318
290,000
280,000
500,000
500,000
CL0419
200,000
175,000
WT0120
340,000
235,000
WT0519
400,000
400,000
WT0612
200,000
175,000
WW0319
500,000
75,000
WW0117
672,400
467,300
200,000
175,000
DR0119
110,000
110,000
63,618
100,100
324,980
64,300
1,107,507
428,900
40,119,339
21,406,500
FUND BALANCES
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
GENERAL FUND
GE N
ER AL
F U
N D
$$ %
Licenses & Permits 542,704 501,315 780,406 612,000 599,300 (12,700) -2.08%
Intergovt. Revenue 557,980 654,243 894,962 1,068,400 1,165,000 96,600 9.04%
Charges for Goods & Svcs. 4,905,848 4,782,158 4,906,802 5,198,400 5,006,500 (191,900) -3.69%
Fines & Penalties 6,784 5,735 1,779 6,000 3,000 (3,000) -50.00%
Miscellaneous Revenue 198,835 241,861 444,117 202,800 195,200 (7,600) -3.75%
Prop./Trust Income - - - - - - N/A
Other Financing Sources 106,000 230,600 117,000 216,200 115,000 (101,200) -46.81%
TOTAL REVENUE $19,470,063 20,543,741$ 20,987,681$ $20,931,200 $20,690,800 (240,400) -1.15%
Change from Prior Yr. $$ ($786,819) 1,073,678$ 443,940$ ($56,481)
Change from Prior Year % -3.88% 5.51% 2.16% -0.27%
2017 ACTUAL
2020 BUDGET
AMEND. #2
2021 PROPOSED
2019 ACTUAL
2011
Actual
2012
2013
2014
2010
Actual
2012
2013
2014
Actual
REVENUE
Actual
Actual
Actual
2010
190524
Actual
2012
2013
2014
Actual
EXPENDITURES
Actual
Actual
Actual
Council
Employee Benefits
Actual
2012
2013
2014
REVENUE
Actual
Actual
Actual
5.83%
Actual
2012
2013
2014
4.48%
EXPENDITURES
Actual
Actual
Actual
2011
Actual
2012
2013
2014
100.00%
Actual
2012
2013
2014
REVENUE
Actual
Actual
Actual
Actual
2012
2013
2014
Overtime
$ 500
$ 500
EXPENDITURES
Actual
Actual
Actual
2011
2016
2016
2017
0
0
0
0
140,419
128,700
128,700
140,000
(419)
N/A
0
0
0
0
0
0
0
0
0
0
N/A
0
0
0
0
0
0
0
0
0
0
N/A
$226,006
2011
2016
2016
2017
0
0
0
0
64,746
128,300
128,300
188,100
59,800
46.61%
0
0
0
0
0
0
0
0
0
0
N/A
0
0
0
0
0
0
0
0
0
0
N/A
$124,836
2011
Actual
2012
2013
2014
1.25
2.40
2.40
2.25
0.00
0.80
0.80
0.80
0.80
0.80
0.80
0.00
0.00%
21.40
15.
Actual
2012
2013
2014
REVENUES
Actual
Actual
Actual
Actual
2012
2013
2014
EXPENDITURES
Actual
Actual
Actual
2011
Actual
2012
2013
2014
Actual
2012
2013
2014
REVENUES
Actual
Actual
Actual
Actual
2012
2013
2014
EXPENDITURES
Actual
Actual
Actual
2011
Actual
2012
2013
2014
Actual
2012
2013
2014
142300
REVENUES
Actual
Actual
Actual
CED
2011
Actual
2012
2013
2014
Actual
2012
2013
2014
REVENUES
Actual
Actual
Actual
Actual
2012
2013
2014
Police
2011
Actual
2012
2013
2014
Actual
2012
2013
2014
REVENUES
Actual
Actual
Actual
Actual
2012
2013
2014
EXPENDITURES
Actual
Actual
Actual
2011
Actual
2012
2013
2014
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
0.00%
1.00
4.
Actual
2012
2013
2014
REVENUES
Actual
Actual
Actual
Actual
2012
2013
2014
2011
Actual
2012
2013
2014
3.00
9
19.94
17
Actual
2012
2013
2014
REVENUES
Actual
Actual
Actual
Actual
2012
2013
2014
Parks
Actual
2012
2013
2014
REVENUES
Actual
Actual
Actual
Actual
2012
2013
2014
EXPENDITURES
Actual
Actual
Actual
18,489,825
17,750,666
19,256,910
19,935,824
20,090,861
20,256,882
19,470,063
20,543,741
20,987,681
20,931,200
- 0
20,690,800
18,489,826
17,750,670
19,256,911
19,935,824
20,090,865
20,256,882
19,470,063
20,543,741
20,987,681
20,931,200
- 0
20,690,800
18,489,825
17,750,670
19,256,911
19,935,824
20,090,865
20,256,882
19,470,063
20,543,741
20,987,681
20,931,200
20,690,800
25884
18,370,403
18,460,793
18,375,991
19,934,391
19,123,425
20,283,115
19,692,432
19,756,523
19,956,158
22,228,300
- 0
21,478,400
18,370,410
18,460,799
18,375,991
19,934,391
19,123,425
20,283,115
19,692,432
19,756,523
19,956,158
22,228,300
- 0
21,478,400
- 0
18,370,403
18,460,792
18,375,991
19,934,391
19,123,425
20,283,115
19,692,432
19,756,523
19,956,158
22,228,300
21,478,400
Salaries and Wages Personnel Benefits Supplies Other Services & Charges Intergovmt/Interfund Svcs Capital Outlay Debt Service: Principal Debt Service: Interest Interfund Pmts. for Services 9857500 4001100 813400 4070200 2736200 0 0 0 0
Overtime
2020 Budget 2021 Budget 50900 47200 Travel & Training
2020 Budget 2021 Budget 26500 24000 Professional Services
2020 Budget 2021 Budget 51800 55300 Software
2020 Budget 2021 Budget 48000 54900 Transfer to Street Department
2020 Budget 2021 Budget 980000 1001700 Equipment Services
2020 Budget 2021 Budget 12800 17300 Communication Expenses
20 20 Budget 2021 Budget 19900 20400 Capital
2020 Budget 2021 Budget 25000 103500
2020 Budget 2021 Budget
2020 Budget 2021 Budget 313700 302100 Travel & Training
2020 Budget 2021 Budget 8500 8500 Equipment
2020 Budget 2021 Budget 185400 214100 Prof. Services
2020 Budget 2021 Budget 89000 50500 Repairs & Maintenance
2020 Budget 2021 Budget 138000 88000 Insurance 2020 Budget 2021 Budget 0 0 Utilities Expense
2020 Budget 2021 Budget 358200 346600 Fuel
2020 Budget 2021 Budget 39800 39800 Comm. Expenses
2020 Budget 2021 Budget 29700 29700
2020 Budget 2021 Budget
[CATEGORY NAME] 66.32% Taxes Licenses & Permits Intergovt. Revenue Charges for Goods & Svcs. Fines & Penalties Miscellaneous Revenue Prop./Trust Income Non-Revenues Other Financing Sources 13606800 599300 1165000 5006500 3000 195200 0 0 115000 Overtime 2020 Budget 2021 Budget 500 500 Supplies 2020 Budget 2021 Budget 5500 5500 Travel & Training 2020 Budget 2021 Budget 29300 14800 Professional Services 2020 Budget 2021 Budget 80200 64200 Equipment Services 2020 Budget 2021 Budget 400 400 City Code Update 2020 Budget 2021 Budget 50000 50000 Communication Expenses 2020 Budget 2021 Budget 10700 10300 Software 2020 Budget 2021 Budget 7200 7200 2020 Budget 2021 Budget Overtime 2020 Budget 2021 Budget 6900 6800 Supplies 2020 Budget 2021 Budget 29200 29200 Travel & Training 2020 Budget 2021 Budget 31200 27400 Professional Services 2020 Budget 2021 Budget 345900 346900 Equipment Services 2020 Budget 2021 Budget 19000 19000 IT Services 2020 Budget 2021 Budget 497500 413900 Communication Expenses 2020 Budget 2021 Budget 36100 38400 Software 2020 Budget 2021 Budget 6600 4200 2020 Budget 2021 Budget Supplies 2020 Budget 2021 Budget 600 600 Travel & Training 2020 Budget 2021 Budget 10000 10000 Professional Services 2020 Budget 2021 Budget 2600 3200 Salaries 2020 Budget 2021 Budget 48000 48000 Employee Benefits 2020 Budget 2021 Budget 8800 8400 Supplies 2020 B udget 2021 Budget 3400 10500 Travel & Training 2020 Budget 2021 Budget 10400 7200 Professional Services 2020 Budget 2021 Budget 100 100 Equipment Services 2020 Budget 2021 Budget 700 1300 Crimi nal Justice Transfer 2020 Budget 2021 Budget 885600 894400 Communication Expenses 2020 Budget 2021 Budget 2800 2800 Software 2020 Budget 2021 Budget 2000 2000 Salaries 2020 Budget 2021 Budget 391700 397900 Employee Benefits 2020 Budget 2021 Budget 122200 123700 Overtime 2020 Budget 2021 Budget 1000 1000 Supplies 2020 Budget 2021 Budget 9500 8000 Travel & Training 2020 Budget 2021 Budget 16600 16600 Professional Services 2020 Budget 2021 Budget 142700 108500 Equipment Services 2020 Budget 2021 Budget 4800 4800 Façade Improvements 2020 Budget 2021 Budget 50000 0 Communication Expenses 2020 Budget 2021 Budget 4100 4600 Software 2020 Budget 2021 Budget 1300 5600 2020 Budget 2021 Budget Overtime 2020 Budget 2021 Budget 276000 274000 Supplies 2020 Budget 2021 Budget 117000 124300 Travel & Training 2020 Budget 2021 Budget 71700 62500 Professional Services 2020 Budget 2021 Budget 371700 542500 Utilities Expense 2020 Budget 2021 Budget 5100 5100 Equipment 2020 Budget 2021 Budget 292600 293200 Communication Expenses 2020 Budget 2021 Budget 57500 57500 PenCom Services 2020 Budget 2021 Budget 263800 263800 Repairs & Maintenance 2020 Budget 2021 Budget 6600 7200 Fuel 2020 Budget 2021 Budget 60500 60500 2020 Budget 2021 Budget Overtime 2020 Budget 2021 Budget 52000 52000 Supplies 2020 Budget 2021 Budget 54500 49400 Travel & Training 2020 Budget 2021 Budget 33600 33600 Professional Services 2020 Budget 2021 Budget 18700 18700 Equipment Services 2020 Budget 2021 Budget 163200 167300 PenCom Services 2020 Budget 2021 Budget 12800 12800 Repairs & Maintenance 2020 Budget 2021 Budget 12000 12000 Utilites Expense 2020 Budget 2021 Budget 30000 32700 Fuel 2020 Budget 2021 Budget 13100 13100 Capital (including transfers ) 2020 Budget 2021 Budget 197500 80200 Communication Expenses 2020 Budget 2021 Budget 11200 11200 2020 Budget 2021 Budget
2021 FINAL Rev by Category
GENERAL FUND
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38,919
34,929
30,432
33,306
31,489
33,532
26,432.79
32,200
23,100
2001
317
52-00
Gambling/Bingo/Raffles
363,054
425,628
4,109
3,495
2,176
1,864
1,262
3,492
2,172.67
2,500
2,500
2001
317
53-00
4,975
0
0
0
0
0
0
2091
318
12-00
8,215
5,162
13,043
14,776
13,842
18,073
16,003
12,000
6,000
8012
362
40-25
10,421
13,160
41,067
29,531
62,782
40,567
26,956
9,007
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
CITY COUNCIL
Major Revenue Source: Allocations Change in Expenditures from 2020: None
$3 9,
50 8
$4 1,
39 3
$3 5,
00 9
$4 4,
20 0
$2 0,
50 0
$6 3,
70 6
$6 6,
04 0
$6 1,
88 0
$7 1,
30 0
$7 1,
50 0
2021 Proposed Budget
Revenue Expenditures
GE N
ER AL
F U
N D
CITY COUNCIL
Supplies, $600
Supplies, $600
2020 Budget
2021 Budget
GE N
ER AL
F U
N D
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.
$4 31
,9 85
$5 13
,2 15
$3 95
,5 99
$4 48
,9 00
$5 48
,3 00
$9 44
,2 70
$8 26
,7 66
$7 40
,3 16
$8 88
,9 00
$8 19
,2 00
$1,000,000
Revenues Expenditures
GE N
ER AL
F U
N D
CITY MANAGER’S OFFICE
2020 Budget
2021 Budget
Equipment Services City Code Update Communication Expenses Software
GE N
ER AL
F U
N D
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.
$1 5,
47 7,
96 6
$1 6,
53 3,
43 6
$1 6,
37 3,
64 6
$1 6,
26 5,
10 0
$1 5,
90 8,
50 0
$2 ,7
24 ,1
2017 Actual 2018 Actual 2019 Actual 2020 Amended Budget
GE N
ER AL
F U
N D
FINANCE DEPARTMENT
Overtime, $6,900
Overtime, $6,800
$2 9,
20 0
$2 9,
20 0
2020 Budget
2021 Budget
GE N
ER AL
F U
N D
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.
$3 26
,0 02
$2 89
,3 97
$4 12
,1 96
$3 56
,5 00
$3 67
,3 00
$1 ,3
25 ,2
GE N
ER AL
F U
N D
LEGAL DEPARTMENT
$3 ,4
2020 Budget
2021 Budget
GE N
ER AL
F U
N D
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.
$6 00
,8 82
$6 57
,6 16
$1 ,0
05 ,5
GE N
ER AL
F U
N D
COMMUNITY & ECONOMIC DEVELOPMENT
GE N
ER AL
F U
N D
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.
$6 89
,1 48
$7 49
,6 83
$7 35
,0 93
$1 ,0
49 ,9
GE N
ER AL
F U
N D
POLICE DEPARTMENT
Overtime, $276,000
Overtime, $274,000
S u
p p
li es
2020 Budget
2021 Budget
GE N
ER AL
F U
N D
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.
$1 03
,1 94
$1 09
,1 17
$1 78
,9 42
$6 9,
30 0
$7 0,
90 0
$2 ,7
66 ,4
GE N
ER AL
F U
N D
FIRE DEPARTMENT
Overtime, $52,000
Overtime, $52,000
Supplies, $54,500
Supplies, $49,400
2020 Budget
2021 Budget
GE N
ER AL
F U
N D
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.
$7 61
,7 98
$7 94
,6 20
$9 20
,5 11
$8 62
,9 00
$7 50
,6 00
$3 ,4
30 ,5
GE N
ER AL
F U
N D
PARKS & RECREATION
Overtime, $33,700
Overtime, $29,200
Supplies, $313,700
Supplies, $302,100
2020 Budget
2021 Budget
GE N
ER AL
F U
N D
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 ,0
36 ,8
GE N
ER AL
F U
N D
PUBLIC WORKS & UTILITIES
Equipment Services, $12,800
Equipment Services, $17,300
Communication Expenses, $19,900
Communication Expenses, $20,400
2020 Budget
2021 Budget
GE N
ER AL
F U
N D
NON-DEPARTMENTAL
2017 Actual 2018 Actual 2019 Actual 2020 Amended
Budget
Lodging Tax Street REET I & II PenCom Port Angeles Housing Fund Other Funds
52SPECIAL REVENUE FUNDS
SP EC
IA L
RE VE
N U
E FU
N DS
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.
$7 35
,8 75
$8 33
,4 72
$8 18
,5 05
$7 07
,8 00
$4 55
,5 00
$8 56
,9 37
$9 34
,2 00
$7 27
,9 04
$9 26
,9 00
$4 32
,6 00
$1,000,000
Revenues Expenditures Fund Balance
LODGING TAX
2020
2021
SP EC
IA L
RE VE
N U
E FU
N DS
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 ,8
02 ,2
STREET DEPARTMENT
$1 3,
80 0
13 ,8
2020
2021
Fuel Professional Services
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.
$3 44
,6 56
$4 78
,0 68
$3 86
,3 10
$2 63
,1 00
$2 69
,0 00
$2 37
,9 00
$3 63
,0 00
$9 3,
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.
$3 41
,1 77
$4 81
,2 42
$3 88
,3 17
$2 65
,4 00
$2 65
,7 00
$8 3,
64 3
$1 67
,8 40
$3 17
,0 36
$2 21
,4 00
$8 73
,0 00
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 ,8
7 7
,4 9
PENCOM
$120,000
120,000
$22,200
25,800
2020
2021
SP EC
IA L
RE VE
N U
E FU
N DS
BUSINESS IMPROVEMENT AREA
Major Revenue Source: Fees collected from Downtown Business for parking. Change in Expenditures from 2020: None
$3 5,
84 3
$3 4,
97 2
$3 4,
74 3
$3 6,
80 0
$3 2,
30 0
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.
$2 55
,9 38
$7 76
,9 34
$2 47
,5 04
$1 ,1
67 ,1
CODE COMPLIANCE FUND
$-
Electric Electric Conservation Water Wastewater Solid Waste Stormwater Medic 1 Harbor Clean-up
EN TE
RP RI
SE F
U N
DS 65
$2 5,
74 0,
17 3
$2 4,
42 8,
40 7
$2 4,
99 9,
00 4
$3 0,
27 4,
90 0
$2 2,
66 2,
70 0
$2 2,
52 5,
74 4
$2 1,
36 7,
98 9
$2 4,
75 4,
74 8
$3 2,
42 3,
00 0
$2 1,
72 0,
70 0
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.
EN TE
RP RI
SE F
U N
DS 66
ELECTRIC
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.
$8 50
,2 08
$6 28
,5 88
$3 38
,1 25
$4 79
,4 00
$3 14
,1 00
$9 03
,0 31
$8 71
,0 60
$5 78
,6 52
$6 14
,3 00
$3 16
,8 00
EN TE
RP RI
SE F
U N
2020
2021
Conservation Incentives Communication Equipment Services
EN TE
RP RI
SE F
U N
DS 69
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 ,4
31 ,3
EN TE
RP RI
SE F
U N
DS WATER
$3 75
,8 00
2020
2021
Capital Transfers Repairs & Maintenance Debt Payments Equipment Services
EN TE
RP RI
SE F
U N
DS 71
WASTEWATER
Significant Changes: Increases compared to 2020 Budget are the result of capital projects with decreases in allocation costs.
$7 ,1
25 ,2
EN TE
RP RI
SE F
U N
DS WASTEWATER
$5 9,
50 0
89 ,5
202 0
202 1
Liability Insurance Taxes Fuel Capital Transfers
Building & Maintenance Debt Payments Repairs & Maintenance Equip. Services
EN TE
RP RI
SE F
U N
DS 73
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.
$1 4,
28 8,
11 1
$1 2,
17 8,
33 4
$1 2,
68 1,
90 8
$1 2,
00 3,
80 0
$1 2,
03 6,
90 0
$1 4,
32 2,
51 5
$1 1,
55 2,
44 8
$1 2,
01 8,
70 4
$1 2,
47 9,
80 0
$1 2,
71 8,
40 0
EN TE
RP RI
SE F
U N
2020
2021
Taxes Fuel Debt Payments Capital Transfers
Contractual Services Repairs & Maintenance Equip. Services Street Transfers
EN TE
RP RI
SE F
U N
DS 75
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 ,0
41 ,1
EN TE
RP RI
SE F
U N
DS STORMWATER
2020
2021
EN TE
RP RI
SE F
U N
DS 77
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 ,6
60 ,5
EN TE
RP RI
SE F
U N
2020
2021
EN TE
RP RI
SE F
U N
DS 79
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 ,7
42 ,9
EN TE
RP RI
SE F
U N
DS 80
HARBOR CLEAN-UP
$1 ,0
46 ,8
Transportation Benefit District
Governmental Utility Capital
GENERAL GOVERNMENTAL
$1 ,7
24 ,1
CA PI
TA L
FU N
DS 83
GENERAL GOVERNMENTAL GENERAL GOVERNMENT
PUBLIC SAFETY
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
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
TRANSPORTATION BENEFIT DISTRICT
Budget
CA PI
TA L
FU N
DS 85
TRANSPORTATION BENEFIT DISTRICT PROJECT
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
UTILITY CAPITAL FUNDS
Budget
CA PI
TA L
FU N
DS 87
ELECTRIC CAPITAL FUND
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
WATER CAPITAL FUND
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
2011
Actual
2012
2013
2014
REVENUES
Actual
Actual
Actual
60,609,203
0
$102,337,541
Actual
2012
2013
2014
113,396,900
EXPENDITURES
Actual
Actual
Actual
100,287,208
116,883,899
141,220,221
143,161,216
130,267,418
108,803,888
103,777,555
122,063,000
- 0
115,411,900
100,287,208
116,883,899
9,909,567
- 0
16,169,908
2,193,459
- 0
6,061,600
- 0
115,411,900
57.48%
100,287,208
116,883,899
141,220,221
143,161,216
130,267,418
108,803,888
103,777,555
122,063,000
- 0
115,411,900
- 0
100,287,208
116,883,899
- 0
7,437,321
- 0
- 0
- 0
- 0
Rev by Category
2011
Actual
2012
2013
2014
REVENUE
Actual
Actual
Actual
13.30%
1,227,500.00
4000
Exp by Category
2011
Actual
2012
2013
2014
EXPENDITURES
Actual
Actual
Actual
20.15%
1803800
GF
21,573,100
21,573,100
- 0
Debt
919,000
919,000
- 0
129,711,200
0
100.0%
614,300
(673,800)
b
2,963,100
$614,300
$8,670,400
$911,000
(215,600)
594,500
$612,300
5,724,800
Engineering/
215,600
i
-
16,411,700
(77,000)
k
(19,700)
l
57,000
(38,000)
m
(980,000)
n
-
(25,000)
o
267,400
-
3,408,500
(250,000)
0
0
197,500
q
673,800
b
f
0
506,500
25,000
o
(392,200)
p
980,000
n
2,552,500
-
77,000
k
0
77,000
19,700
l
0
j
38,000
r
50,000
m
2,987,200
370,000
x
140,000
x
17,900
x
Electric tfr to CIP
0
x
593,600
0
81,400
0
x
1,000,400
21,700
x
1,159,200
elec
0
x
37,100
x
118,500
x
0
x
50,900
x
803,500
891,500
ww
0
difference
310-7930-595.41-50
0
312-7930-595-6510
2,028,300
5671000
594.65xx
310-7961-595-6510
- 0
1093500
594.64xx
310-8985-594.41-50
0
310-8985-594.65-10
911,000
401-7111-594.64-10
0
401-7180-594-64-10
0
402-7380-594.64-10
101,000
403-7480-594.64-10
126,000
227,000
404-7538-594.6410
0
404-7585-594.6410
0
406-7412-594.65-10
0
451-7188-594.41-50
0
451-7188-594.65-10
9,250,000
452-7388-594.41-50
0
452-7388-594.65-10
1,788,200
453-7488-594.41-50
0
453-7488-594.65-10
1,750,000
1,750,000
454-7588-594-65-10
612,300
456-7688-594-6510
659,000
463-7489-594-6510
190,000
0
501-7630-594.64-10
1,419,900
1028100
14,958,000
502-2082-594.64-10
0
502-2082-594.65-10
461,000
19,904,500
1,255,100
942,692
269,000
862,800
348,892
(593,800)
-63.0%
-279400
1,006,156
265,700
873,000
398,856
(607,300)
-60.4%
PenCom
1,215,305
2,851,500
3,328,600
738,205
(477,100)
-39.3%
$ 68,146,861
$ 122,791,100
$ 122,791,100
$ 59,265,061
$ (8,881,800)
-13.0%
108700
125525
122,791,100
122,791,100
936,082
263,100
387,900
811,282
(124,800)
-13.3%
-279400
823,174
265,400
221,400
867,174
44,000
5.3%
PenCom
1,231,601
2,933,300
3,408,500
756,401
(475,200)
-38.6%
$ 76,051,075
$ 129,711,200
$ 129,711,200
$ 64,611,875
$ (11,439,200)
-15.0%
125525
127,391,600
127,391,600
3,447,000
296,300
TR0218
300,000
300,000
TR0616
665,000
15,000
TR0405
3,941,600
3,714,000
TR0209
4,712,400
3,973,000
TR0909
300,000
300,000
TR0101
200,000
32,000
PD0116
300,000
140,000
FD0318
290,000
280,000
500,000
500,000
CL0419
200,000
175,000
WT0120
340,000
235,000
WT0519
400,000
400,000
WT0612
200,000
175,000
WW0319
500,000
75,000
WW0117
672,400
467,300
200,000
175,000
DR0119
110,000
110,000
63,618
100,100
324,980
64,300
1,107,507
428,900
40,119,339
21,406,500
WASTEWATER & CSO CAPITAL FUNDS PROJECT
TOTAL 2021
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
2011
Actual
2012
2013
2014
REVENUES
Actual
Actual
Actual
60,609,203
0
$102,337,541
Actual
2012
2013
2014
113,396,900
EXPENDITURES
Actual
Actual
Actual
100,287,208
116,883,899
141,220,221
143,161,216
130,267,418
108,803,888
103,777,555
122,063,000
- 0
115,411,900
100,287,208
116,883,899
9,909,567
- 0
16,169,908
2,193,459
- 0
6,061,600
- 0
115,411,900
57.48%
100,287,208
116,883,899
141,220,221
143,161,216
130,267,418
108,803,888
103,777,555
122,063,000
- 0
115,411,900
- 0
100,287,208
116,883,899
- 0
7,437,321
- 0
- 0
- 0
- 0
Rev by Category
2011
Actual
2012
2013
2014
REVENUE
Actual
Actual
Actual
13.30%
1,227,500.00
4000
Exp by Category
2011
Actual
2012
2013
2014
EXPENDITURES
Actual
Actual
Actual
20.15%
1803800
GF
21,573,100
21,573,100
- 0
Debt
919,000
919,000
- 0
129,711,200
0
100.0%
614,300
(673,800)
b
2,963,100
$614,300
$8,670,400
$911,000
(215,600)
594,500
$612,300
5,724,800
Engineering/
215,600
i
-
16,411,700
(77,000)
k
(19,700)
l
57,000
(38,000)
m
(980,000)
n
-
(25,000)
o
267,400
-
3,408,500
(250,000)
0
0
197,500
q
673,800
b
f
0
506,500
25,000
o
(392,200)
p
980,000
n
2,552,500
-
77,000
k
0
77,000
19,700
l
0
j
38,000
r
50,000
m
2,987,200
370,000
x
140,000
x
17,900
x
Electric tfr to CIP
0
x
593,600
0
81,400
0
x
1,000,400
21,700
x
1,159,200
elec
0
x
37,100
x
118,500
x
0
x
50,900
x
803,500
891,500
ww
0
difference
310-7930-595.41-50
0
312-7930-595-6510
2,028,300
5671000
594.65xx
310-7961-595-6510
- 0
1093500
594.64xx
310-8985-594.41-50
0
310-8985-594.65-10
911,000
401-7111-594.64-10
0
401-7180-594-64-10
0
402-7380-594.64-10
101,000
403-7480-594.64-10
126,000
227,000
404-7538-594.6410
0
404-7585-594.6410
0
406-7412-594.65-10
0
451-7188-594.41-50
0
451-7188-594.65-10
9,250,000
452-7388-594.41-50
0
452-7388-594.65-10
1,788,200
453-7488-594.41-50
0
453-7488-594.65-10
1,750,000
1,750,000
454-7588-594-65-10
612,300
456-7688-594-6510
659,000
463-7489-594-6510
190,000
0
501-7630-594.64-10
1,419,900
1028100
14,958,000
502-2082-594.64-10
0
502-2082-594.65-10
461,000
19,904,500
1,255,100
942,692
269,000
862,800
348,892
(593,800)
-63.0%
-279400
1,006,156
265,700
873,000
398,856
(607,300)
-60.4%
PenCom
1,215,305
2,851,500
3,328,600
738,205
(477,100)
-39.3%
$ 68,146,861
$ 122,791,100
$ 122,791,100
$ 59,265,061
$ (8,881,800)
-13.0%
108700
125525
122,791,100
122,791,100
936,082
263,100
387,900
811,282
(124,800)
-13.3%
-279400
823,174
265,400
221,400
867,174
44,000
5.3%
PenCom
1,231,601
2,933,300
3,408,500
756,401
(475,200)
-38.6%
$ 76,051,075
$ 129,711,200
$ 129,711,200
$ 64,611,875
$ (11,439,200)
-15.0%
125525
127,391,600
127,391,600
3,447,000
296,300
TR0218
300,000
300,000
TR0616
665,000
15,000
TR0405
3,941,600
3,714,000
TR0209
4,712,400
3,973,000
TR0909
300,000
300,000
TR0101
200,000
32,000
PD0116
300,000
140,000
FD0318
290,000
280,000
500,000
500,000
CL0419
200,000
175,000
WT0120
340,000
235,000
WT0519
400,000
400,000
WT0612
200,000
175,000
WW0319
500,000
75,000
WW0117
672,400
467,300
200,000
175,000
DR0119
110,000
110,000
63,618
100,100
324,980
64,300
1,107,507
428,900
40,119,339
21,406,500
SOLID WASTE & STORMWATER CAPITAL FUNDS
PROJECT TOTAL
2021 PROPOSED
SOLID WASTE
672,400 467,300
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
2011
Actual
2012
2013
2014
REVENUES
Actual
Actual
Actual
60,609,203
0
$102,337,541
Actual
2012
2013
2014
113,396,900
EXPENDITURES
Actual
Actual
Actual
100,287,208
116,883,899
141,220,221
143,161,216
130,267,418
108,803,888
103,777,555
122,063,000
- 0
115,411,900
100,287,208
116,883,899
9,909,567
- 0
16,169,908
2,193,459
- 0
6,061,600
- 0
115,411,900
57.48%
100,287,208
116,883,899
141,220,221
143,161,216
130,267,418
108,803,888
103,777,555
122,063,000
- 0
115,411,900
- 0
100,287,208
116,883,899
- 0
7,437,321
- 0
- 0
- 0
- 0
Rev by Category
2011
Actual
2012
2013
2014
REVENUE
Actual
Actual
Actual
13.30%
1,227,500.00
4000
Exp by Category
2011
Actual
2012
2013
2014
EXPENDITURES
Actual
Actual
Actual
20.15%
1803800
Salaries and Wages Personnel Benefits Supplies Other Services & Charges Intergovmt/Interfund Svcs Capital Outlay Debt Service: Principal Debt Service: Interest Interfund Pmts. for Services Designated for Reserves 20955300 8595000 14660400 39419200 8952700 21613500 5336600 185740

2021 preliminary budget

Documents