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Home My WebLink About2014 - Final Budget - Nick A GerdeCity of East Wenatchee, Washiniton 2014 Annual Financial Budget Mayor Steven Co Lacy Councilmembers Wayne Barnhart George Buckner Frank Collings Timothy Detering Chuck Johnson Sandra McCourt Finance Director Nick A. Gerde 2014 FINANCIAL BUDGET TABLE OF CONTENTS PAGE TITLE PAGE - 2014 FINANCIAL BUDGET.........................................I TABLE OF CONTENTS...............................................................i &ii 2014 BUDGET COMMITTEE............................................................2 ELECTED OFFICIALS....................................................................3 APPOINTED OFFICIALS..................................................................4 ACCOUNTING POLICY AND FUND STRUCTURE...............................5 BUDGET ASSUMPTIONS AND HIGHLIGHTS..................................6-9 - SUMMARY FINANCIAL INFORMATION.................................10 - 14 - HIGH LEVEL CASH FLOW SUMMARY (10) - CASH FLOW- MAJOR REVENUE & EXPENDITURE AREAS (11) - CASH FLOW BY FUND w/STREET IMPROVEMENTS LIST (12-13) - REVENUE & EXPENDITURE DETAIL (14A THRU 14C) GENERAL FUND REVENUE........................................................15 - 21 (A NARRATIVE FOLLOWED BY FINANCIAL SCHEDULES) GENERAL FUND EXPENDITURES..............................................22 - 26 (A NARRATIVE FOLLOWED BY FINANCIAL SCHEDULES) GENERAL FUND DEPARTMENT DETAIL .................................... (A NARRATIVE FOLLOWED BY A FINANCIAL SCHEDULES) GENERAL GOVERNMENT....................................................27 - 29 LEGISLATIVE....................................................................20 - 31 MUNICIPAL COURT...........................................................32 - 33 CITYCLERK.......................................................................34 - 35 FINANCE.............................................................................36 - 37 INFORMATION TECHNOLOGY.............................................38 - 39 INTERNAL SERVICES..........................................................40 - 41 LEGAL................................................................................42 - 43 CITY ENGINEER..................................................................44 - 45 CIVIL SERVICE.....................................................................46 - 47 CENTRAL SERVICES.............................................................48 - 49 LAW ENFORCEMENT...........................................................50 - 54 PLANNING..........................................................................55 - 56 CODE COMPLIANCE............................................................57 - 58 STORM WATER UTILITY.......................................................59 - 63 STREET FUND........................................................................ 64 - 68 COMMUNITY DEVELOPMENT GRANTS FUND ...........................69 - 70 LIBRARY FUND.......................................................................71- 72 HOTEL/MOTEL TAX FUND ........................................................ 73 - 74 DRUG FUND..... ........75 - 76 CRIMINAL JUSTICE FUND.........................................................................77 - 78 EAST WENATCHEE EVENTS FUND..........................................................79 - 82 BOND REDEMPTION FUND................................................................83 - 84 STREET IMPROVEMENTS FUND...............................................................85 - 87 CAPITAL IMPROVEMENTS FUND.................................................88 - 90 EQUIPMENT RENTAL & REPLACEMENT FUND ............................ 91- 92 TRANSPORTATION BENEFIT DISTRICT FUND .............................93 - 94 m =��l��.i�l O�.11l��I�.l Councilmember Harry Raab 11 Mayor Steven C. Lacy, Four year term, expiring 12/31/15 Councilmembers Position Number One Frank Collings, Four year term, expiring 12/31/15 Position Number Two Harry Raab, Four year term, expiring 12/31/15 Position Number Three Chuck Johnson, Four year term, expiring 12/31/17 Position Number Four George Buckner, Four year term, expiring 12/31/17 Position Number Five Sandra McCourt, Four year term, expiring 12/31/15 Position Number Six Timothy Detering, Four year term, expiring 12/31/15 Position Number Seven Wayne Barnhart, Four year term, expiring 12/31/17 w Appointed Officials City Attorney City Treasurer/Finance Director Police Chief City Clerk City Engineer Community Development Director Code Compliance Officer Events Department Coordinator Municipal Court Judge [! Devin Poulson Nick A. Gerde Randy Harrison Dana Barnard Greg Pezoldt Lorraine Barnett Jeffrey Morrison Dan White Chancey Crowell City of East Wenatchee, Washington 2014 Annual Financial BudIlet Accounting Policy and Fund Structure The City of East Wenatchee uses the revenue and expenditure classifications contained in the Budgeting, Accounting, and Reporting System (BARS) manual. The manual is prescribed by the State Auditor's Office under the authority of Washington State Law, Chapter 43.09 RCW. The City of East Wenatchee was incorporated in 1935 and operates under the laws of the State of Washington applicable to a non -charter code city with a mayor -council form of government. The City of East Wenatchee is a general- purpose government and provides public safety, street improvements, community development, municipal court, prosecuting attorney, and general administrative services. The City of East Wenatchee uses single entry, cash basis accounting, referred to as "other comprehensive basis of accounting" (OCBOA), which is a departure from "generally accepted accounting principles" (GAAP). During 2009, the City's Finance Director recommended, and the City Council approved by Resolution No. 2009-06, a "Finance and Budget Policy" which established the financial framework, approach, requirements and responsibilities for developing the "Annual Budget and Financial Plan" for the City. This Policy significantly expanded the scope of the City's Annual Budget process to include developing a five-year cash flow plan to help insure visibility of financial requirements on a longer term basis. This increased visibility provides the City Council, as the legislative body of the City, better information as to the results of current decisions (or indecisions), and the challenges or opportunities that a financial forecast would provide for future decisions or strategies. The Policy is included in the City's Annual Financial Plan. 0 CITY OF EAST WENATCHEE, WASHINGTON FINANCIAL BUDGET 2014 BUDGET ASSUMPTIONS AND HIGHLIGHTS The City's Budget Committee develops and communicates the budget assumptions that the City will use each year. Revenue is primarily the responsibility of the Finance Director, who is a member of the Budget Committee. Primary revenue estimates for 2014 include: 1. Thirteen sources of revenue for the City represent over 89% of the estimated operational revenue for 2014. They include: A. Sales and Use Tax B. Property Tax C. Utility Tax D. Storm Water Utility Operation E. Street Fuel Excise Tax F. State Portion — Court Revenue G. Fines & Penalties — Court H. Criminal Justice Taxes I. Transportation Benefit District J. Real Estate Excise Tax K. Gambling Tax L. Community Development Grant M. Liquor Taxes & Profits N. Hotel/Motel Taxes O. Balance of Revenue Estimate Sub -total Operational Revenue Percent of Amount OOps Rev $3,200,000 37.0% 1,583,000 18.3% 843,800 9.8% 257,600 4.9% 2832000 3.3% 265,000 3.1 % 247,965 2.9% 212,500 2.6% 1851000 2.1% 172,000 2.0% 1482190 1.7% 130,065 1.5% 124,000 1.4% 118,900 1.4% 715,162 8.3% 8,659.182 100.0° o 2. Revenue for Capital Improvement Projects: Percent of A. Storm Water Capital Projects B. Street Imp Projects — Grants C. Fund Transfers Sub -total Capital Revenue Total 2014 Revenue Estimate Amount Cap Rev $ 787,667 35.6% 1,273,100 58.5% 128.000 5.9% 2,188.767 100DON 10.674.902 3. Each revenue source was evaluated in consideration of a six year receipt history, or shorter in the case of utility taxes and street improvements/capital projects. 2 2014 BUDGET ASSUMPTIONS AND HIGHLIGHTS (continued) 4. Monthly trends over the last five years and the ten months of 2013 were studied, particularly in light of recent negative economic trends, experience by other cities in our region, and the continuing recession. Departmental costs are the responsibility of each Department Director. All other costs are the responsibility of the Finance Director. Primary expenditure budget assumptions for 2014 costs included the following: Budget costs conservatively: No increases in operating costs unless they can be substantiated and approved by the Budget Committee for presentation to the City Council. 2. Department Capital Costs: Any budgeted costs for capital need to be specifically budgeted and explained as to need. 3. The City currently has forty-eight employees. Compensation for City employees not covered by either a collective bargaining agreement or an employment agreement is based upon the City's long-standing policy of wage parity. This group consists of eight full-time employees. 4. The City Attorney and Municipal Court Judge are compensated according to employment agreements. Two contracted personnel staff the Events Department. 5. The collective bargaining unit agreements with the police department unions covering twenty-one employees expire on December 31, 2013. 6. The collective bargaining unit agreement with Local 846-W covering fifteen employees in the Street, Planning, Code, Court, and City Clerk Departments expires on December 31, 2013. 7. Healthcare premiums, commercial insurance, detention costs, RiverCom costs, and any other significant operating costs are determined through communication, agreements or quotes from those vendors. 2014 BUDGET ASSUMPTIONS AND HIGHLIGHTS continued Budgeted operating expenditure categories for 2014 include: A. Labor Costs B. Benefit Costs C. Storm Water Utility Operations D. Jail Services — Detention E. Rivercom 9-1-1 F. Municipal Fees Court to State G. Department Capital Expense H. Debt Service -Principal & Interest I. Storm Water Utility Charge J. Muni Court Public Defense Costs K. Balance of Operating Expenses Total Operating Expenses Percent Amount of Total $ 3,282,000 42.4% 1,438,000 18.6% 379,600 4.9% 321,500 4.2% 271,900 3.5% 270,000 3.5% 208,200 2.7% 197,900 2.6% 147,000 1.9% 107,100 1.4% 1,141,600 14.3% 7 76 100% Budgeted capital expenditure categories for 2013 include: L. Storm Water Utility Capital M. Street Improvements Capital N. Capital Expenditures O. Fund Transfers Total Capital Expenses Grand Total 2014 Budgeted Expenditures 806,300 22.7% 1,800,700 51.2% 791,000 22.50/c 128,000 3.6% 3.526.000 100% � 11.290.800 Primary assumptions for capital costs for street improvement projects, storm water utility projects, and capital expenditures, include the following: 1. The principal source for street improvement projects is the 6 year Transportation Improvement Plan (TIP), which the City is required to provide to the Washington State Department of Transportation (WSDOT) each year in June, and other residential street projects. 2. Storm Water Utility Projects were selected by the SWU Coordinating Committee of the Greater East Wenatchee Storm Water Utility, jointly owned by the City and Douglas County, and the TIP based upon an assessment of the highest needs in the City for the 2014 budget year, giving priority for those grant -funded projects. 2014 BUDGET ASSUMPTIONS AND HIGHLIGHTS continued 3. Projects scheduled for 2014 include: Public City Project Description Funding Match Total SWU Capital Equip Purchases $245,600 $ 24500 Retrofit SWU Catch Basins 176,000 176,000 SWU Small Improvements 120,000 120,000 WVSWP Decant Facility 75,000 75,000 SWU Engr & Design Projects 109,600 109,600 Grant Road Drain Pipe Lining 80,000 80,000 9th Street Preservation 471,300 73,600 544,900 15th Street Preservation 248,400 38,800 287,200 City-wide Safety Project 225,000 225,000 French Street Improvements 195,100 229,900 425,000 Residential Street Project (TBD) 128,000 128,000 Kenroy Park/N.James Project 26,700 26,700 Engineering Future Projects 133,200 30,800 164,000 Total $2,207,200 $399,800 $2,607.000 City match funding in the schedule above of $399,800 will be satisfied with $350,000 from 2014 property taxes and $128,000 Transportation Benefit District fees. The six storm water utility projects will be fully funded through the Greater East Wenatchee Storm Water Utility, which is an agency owned jointly by the City and Douglas County. Funding for the GEWSWU is provided through a fee charged to residents and businesses in the GEWSWU service area, including the City which pays $147,000 annually in fees for its property and streets. Capital projects include improvements to the Northend of Valley Mall Parkway ($30,000), purchase of property surplused by WSDOT on or near the waterfront ($370,000), and purchase of property associated with the North end Gateway Project ($391,000). The City had previously received $370,000 from WSDOT for City -owned right-of-way for the George Sellar Bridge Project, and the remainder will be funded with property taxes and real estate excise taxes. 0 City of East Wenatchee, Washington 2014 Annual Financial Budget Summary Financial Information CASH FLOW STATEMENTS Basis of Presentation: City of East Wenatchee Cash Accounting and Reporting is frequently depicted in different ways depending upon the amount of detail or the differing classifications of the same revenue and expenditures. These differing presentations result in the same and equal cash flows, but can be presented herein in two ways, as follows: 1. High Level Cash Flow Summary, and 2. Cash Flow by Categories of Revenue and Expenditures Summarized Cash Flow: Hiah Level Summa 2014 2013 2013 Annual Estimated Budget Budget Actual As Amended Cash Balances, Beginning of the Year $ 3,084,229 $ 3,197,938 $ 2,716,715 Revenue Non- Revenues (Pass -Through to Others) Total Revenues Total Resources Available (Cash plus Revenue) Expenditures - Non -Expenditures (Pass Through Monies) Total Expenditures Cash Balances, End of the Year 10,391,302 283,600 14,392,546 292,281 16,740,628 324,637 10,674,902 14,684,827 17,065,265 13, 759,131 17,882, 765 19,781,980 11,004,504 286,250 14, 506,255 17,926,622 292,281 324,675 11,290,754 14,798,536 18,251,297 $ 2,468,377 $ 3,084,229 $ 1,530,683 10 Summarized Cash Flow: By Maior Revenue and Expense Categories Cash Balances, Beginning of the Year Revenue Received Sales & Use Taxes Property Taxes - 2009 Base 6% Utility Tax Storm Water Utility Operations Municipal Court Receipts - Fines Street Fuel Excise Tax Community Development Grant - CDBG Real Estate Excise Tax Transportation Benefit District Criminal Justice Taxes Liquor Taxes Gambling Tax Receipts Hotel/Motel Taxes Franchise Fees Balance of Operational Revenue Sub -total Operational Revenue Court Receipts for the State Other non -revenue Total Operational Revenue Storm Water Utility Capital Reimbursed Funding for Street Improvements Transfers for Street Improvements Total Capital Project Revenue Grand Total Revenue Total Resources Available (Cash plus Revenue) Expenditures Payroll Costs Employee Benefit Costs Jail Services - Adult Detention Storm Water Utility Operations Rivercom 911 Department Capital Expenses Debt Service Principal & Interest Storm Water Utility Charge Hotel/Motel Tax to Others Other Expenditures Sub -total Operational Costs Municipal Court Receipts for the State Other Non -expenditures Total Operational Costs Storm Water Utility Capital Expenditures Street Improvements Expenditures Capital Improvements Transfers for Street Improvements Total Capital Project Costs Total Expenditures 2014 2013 As Amended Annual Estimated 2013 Budget Actual Budget $ 3,084,229 $ 3,197,938 $ 2,716,715 3,200,000 1,583,000 843,800 257,600 247,965 283,000 130,065 172,000 185,000 212,500 124,000 148,190 118,900 93,000 606,562 8,205,582 265,000 3,066,800 1,558,340 812,300 266,172 260,000 273,200 23,500 237,300 62,552 218,000 118,000 250,000 103,000 93,000 592,893 7,935,057 260,000 2,797,000 1,534,269 810,000 330,613 330,000 275,000 307,662 172,000 152,500 129,000 125,000 107,500 93,000 696,924 7,860,468 310,000 15,600 16,900 14,637 87486,182 8,211, 557 8,185,105 787,667 849,253 956,260 1,273,053 5,123,617 7,203,900 128,000 500,000 720,000 2,188,720 6,472,870 8,880,160 10,674,902 14,684, 827 17,065,265 13, 759,131 17,882, 765 19, 781,980 3,379,700 3,217,700 3,324,143 1,438,000 1,383,900 1,579,890 321,500 291,500 366,500 379,600 245,800 315,256 271,900 263,400 262,800 208,200 166,200 132,000 197,893 195,389 195,390 147,000 147,000 148,725 45,000 5,000 36,000 1,089,740 1,877,635 1,207,159 7,478,533 7,793,524 7,567,863 270,000 265,000 310,000 16,250 17,412 14,675 7,764,783 8,075,936 7,892,538 806,267 867,500 1,036,260 1,800,704 6,222,600 8,572,499 791,000 - 30,000 128,000 500,000 720,000 7525,971 7722,600 10, 358,759 11790,754 14798, 536 18,251,297 Cash Balances, End of the Year $ 2,468,377 $ 3,084,229 $ 1,530,683 11 City of East Wenatchee, Washington 2014 Preliminary Budget Worksheet By Fund 2014 Annual Budget Beginning Balance Jan 1,2014 General Fund 2,014,592 Street Fund 90,337 CD Grants Fund 25,568 Library Fund 2,609 Hotel/Motel Tax Fund 45,302 Drug Fund 5,231 Criminal Justice Fund 24,841 Events Fund 37,502 Bond Fund 7,491 Sub -total from Operations Street Improvements Fund Capital Improvements Fund Sub -total from Capital Projects ER&R Fund Trans Benefit District Fund Total Reconciliation Schedule: 264,768 496,105 7,331 62,552 Add: Less: Ending Budgeted Budgeted Balance Revenue. Expenditures Dec 31, 2014 7,011,727 7,281,342 1,744,977 736,500 766,250 60,587 130,065 130,065 25,568 3,000 4,000 1,609 41,500 45,000 41,802 400 - 5,631 14,900 - 39,741 131,350 146,500 22,352 197,407 197,893 7,005 8,266,849 8,571,050 1,751,053 1,800,704 215,117 472,000 791,000 177,105 2,223,053 2,591,704 - - 7,331 185,000 128,000 119,552 3,084,229 10,674,902 11,290,754 2,468,377 Results from Operations Revenue Expenses Deficit Allocation of Property Taxes to Capital Adjusted Operating Margin 8,266,849 8,571,050 (304,201) 650,000 345,799 RIJ CITY of EAST WENATCHEE 2014 BUDGET YEAR STREET PROJECTS - ANNUAL BUDGET BUDGETED ESTIMATED CITY PROJECT COST -2014 REVENUE MATCH 9TH STREET PRESERVATION 544,848 471,293 (73,555) 15TH STREET PRESERVATION 287,156 248,390 (38,766) FRENCH STREET IMPROVEMENTS 425,000 195,160 (229,840) CITY-WIDE SAFETY PROJECT 225,000 225,000 VMP GRANT TO 9TH - ENGR 100,000 86,500 (13,500) TRAFFIC SIGNAL 9TH & VMP ENGR 54,000 46,710 (7,290) TBD RESIDENTIAL STREET PROJECT 128,000 128,000 KENROY PARK N. JAMES PROJECT 26,700 - (26,700) PED/CYCLE ACCESS LOOP TRAIL 10,000 - (10,000) Sub - Total 1,800,704 1,401,053 (399,651) PROPERTY TAX ALLOCATION SUPPORT 350,000 TBD FUNDING SUPPORT 128,000 FUND BALANCE INCREASE/USAGE 78,349 CAPITAL IMPROVEMENT PROJECTS: VMP FAgADE PROJECT (30,000) WSDOT PROPERTY PURCHASE (370,000) GATEWAY PROPERTY PURCHASE (391,000) TOTAL COSTS (791,000) PROCEEDS WSDOT DEPOSIT 370,000 PROPERTYTAX ALLOCATION 300,000 REAL ESTATE TAX ALLOCATION 172,000 FUND BALANCE INCREASE/USAG 51,000 13 City of East Wenatchee, Washington 2014 Final Budget W orksheet - Revenues 2014 Overview Revenue Sources for the 2014 Budget: Preliminary Actual 2009 Actual 2010 Actual 2011 Actual 2012 Est Actual 2013 2014 Budget Sales Taxes -General Fund 2,364,700 2,089,623 2,507,483 2,601,982 2,816,800 2,950,000 Sales Taxes -Street Fund 469,064 425,000 220,000 336,000 250,000 250,000 Sales Tax- Crum Justice Revenue 167,090 133,320 164,651 176,325 218,000 212,500 Sales Taxes -Events Fund 20,000 135,800' 104,500 - (A) Total Sales Tax Revenue 3,02D,854 2,783,743 2,996,634 3,114,307 3,284,800 3,412,500 Property Taxes -General Fund 1,095,185 1,092,570 1,059,077 1,137,72S 148,340 548,000 Property Taxes - Street Fund 200,000 200,000 200,000 200,000 300,OD0 200,000 Property Taxes - Debt Service 200,000 201,100 180,000 180,000 185,D00 185,000 Property Taxes - Street lmpv - 15,342 725,000 350,000 Property Taxes -Capital lmpv 70,087 200,000 300,000 1,495,185 1,493,670 1,509,164 1,533,067 1,558,340 1,583,000 Utility Taxes 561,777 744,423 801,058 805,149 812,300 (B) 843,800 Storm Water Operations Funding 80,039 99,408 229,936 195,681 266,172 377,600 Street Fuel Excise Tax 251,701 252,553 272,213 270,103 273,200 283,000 Pass through Revenues 432,154 431,645 353,579 323,816 292,300 274,434 Court Fines and Penalties 377,971 375,628 343,325 294,250 260,000 247,965 Transportation Benefit District 62,552 185,000 Real Estate Excise Tax REET) 170,370 214,475 175,647 237,300 172,000 Gambling Taxes 256,075 249,312 313,362 297,765 250,000 (C) 148,190 Community Development Grants 28,199 - 24,329 2,713 23,500 130,065 Liquor Board Profits &Tax 136,152 151,046 155,041 180,562 118,000 124,000 Franchise Fees 95,393 91,925 89,838 91,402 93,000 93,000 Hotel/Motel Taxes -Events Dept 52,189 55,872 64,466 77,231 64,000 (E) 80,500 Business Licenses 47,719 51,116 53,293 53,058 53,000 53,000 Events Dept- Participation 50,344 214,151 90,207 46,026 45,681 (A) 44,850 PUD Privilege Tax 34,101 37,085 37,571 40,512 38,092 40,000 Hotel/Motel Taxes - Pass through 78,283 79,599 45,415 36,343 39,000 38,400 Criminal Justice Revenue 38,942 43,572 27,259 39,181 14,400 14,400 Other Revenue 86,890 227,018 335,402 448,298 425,320 340,479 Operational Revenue 7,123,968 7,542,136 7,956,567 8,025,111 8, 211,957 8,486,182 Storm Water Capital Funding Street Improvements Revenue Fund Transfers Capital Projects Revenue Total Revenue 550,445 93,944 245,668 463,586 849,253 (D) 787,667 295,182 102,871 - 422,119 5,123,617 (F) 1,273,053 500,000 128,000 616,278 - - - - $ 8,585,873 $ 7,738,951 $ 8,202,235 $ 8,910,816 714,684,827 $ 10,674,902 (A) 2009 was the first year that the City supplemented the Events Fund with sales tax revenue of approximately $20,000. In 2010, additional funding of $135,800 was required to support the new event of the Sprint Boat Race held in September. The Events Fund received an additional contribution of Hotel/Motel taxes in 2011 of $27,000 which had been previously committed to the Wenatchee Convention Center. In 2011, additional sales tax funding was$104,500. No additional sales tax funding is estimated for 2012 and none budgeted for 2013 or 2014. (B) Utility taxes went into effect on February 1, 2009 in response to revenue shortfalls in 2008. This tax revenue are a necessary portion of City revenues. (C) Gambling tax estimated receipts are lower because of competition and the economy. (D) The significant increase in Storm Water Utility spending is driven by NPDES federal regs, as well as capital spending on completion of the Canyon A project and other smaller capital projects. Funding for these activities is a combination of grants, revenue from fees paid to the SW U from residents of the SWU service area, and proceeds from a Public Works Trust Fund Loan for Canyon A. (E) As noted in (A) above, a portion of Hotel/Motel taxes that were previously paid to the Wenatchee Convention Center are kept by the City for its Events Fund, thereby reducing payments of pass -through revenues. (F) Street and Capital Improvements are funded by a number of sources including revenue specifically designated by the Council for that purpose, Real Estate Excise Taxes that are designated for street improvements, STP federal grant funds, TIB state grant funds and other specific purpose grants and matching or percentage contributions from sales or property taxes. 14A City of East Wenatchee, Washington 2014 Final Budget Worksheet - Expenditures 2014 Comparative Overview Expenditure Areas for the 2014 Budeet: AcWa12009 General Government 406,107 Legislative 196,936 Municipal Court 313,375 City Clerk 125,789 Finance 155,621 Information Technology 55,700 Internal Services 25,851 Legal Department 128,621 City Engineering Dept - Civil Service 2,933 Central Services 102,212. Law Enforcement 2,454,532 Jail Services 260,849 Emergency Management 13,011 Engineering Support 22,132 Planning 175,785 Code Compliance 132,988 Non -Expenditures - Pass through 725,689 Storm Water Utility Operations 65,994 Street Maintenance 830,430 Community Dev Grants 34,404 Library 2,207 Hotel/Motel Tax Fund 87,709 Drug Fund 12,423 Criminal Justice Fund 35,056 Events Fund 139,806 Bond Fund Debt Service 197,020 Other 19,997 6,723,177 Street Improvements 29,895 Capital Improvements - StormWaterUtilityConstruction 579,273 Transportation Benefit District Total Expenditures Actual 2010 403,944 179,982 329,914 128,572 162,217 135,062 36,113 130,009 100,119 1,433 91,154 2,679,515 235,701 11,830 171,222 135,228 497,599 205,745 813,050 25,942 4,019 72,241 6,131 52,845 272,405 200,596 134 7,082,622 108,465 13,097 118,235 $ 7,332,345 $ 7,322,419 $ Actual 2011 423,277 293,074 279,837 126,132 184,956 67,856 34,918 165,778 106,138 1,450 83,698 2,767,870 265,515 121,976 136,203 456,667 229,936 748,750 3,611 3,807 44,545 Actual 2012 413,431 316,756 316,970 133,016 176,187 90,276 35,133 172,917 106,609 3,749 124,419 2,907,550 288,079 123,109 143,096 293,694 296,374 773,450 157 4,006 40,713 56,449 31,838 236,928 119,936 199,236 197,504 146,868 - 7,185,475 7,108,969 43,728 422,860 167,644 407,000 245,642 414,793 Estimated Actual 2013 411,200 315,870 (A) 346,350 (A) 142,050 218,225 (B) 133,200 (C) 35,550 175,110 1D2,212 (D) 2,769 113,200 2,700,620 291,500 (F) 215,325 (I) 151,000 282,412 379,600 (G) 811,225 27,300 (1) 4,000 8,276 5,000 4,040 123,796 195,389 13,200 7,208,419 6,222,617 (K) 500,000 (K) 867,500 (H) 7,642,489 $ 9,353,622 $ 14,798,536 Preliminary 2014 Budget 429,651 325,002 355,800 147,950 229,450 132,077 37,000 177,475 121,300 3,250 118,800 2,904,420 341,500 175,275 162,375 286,250 526,600 766,250 130,065 4,000 45,000 146,500 197,893 7,763,783 1,80D,704 791,000 807,257 128,000 $ 11,290,754 (A) The reporting for public defender costs has been changed from the Municipal Court to the Legislative cost center because of Court requirements. (B) The Finance Department is responsible for State audits. Since the City received more than $500,000 in federal funds in 2012, an audit by the State Auditor to provide a separate audit report was completed in 2013. (C) Because of budget constraints, no computer equipment was purchased during 2009. The City caught up in 2010 and dropped back in 2011. 2012 includes approximately $40,000 for a website re -development project. (D) The City Engineer was hired according to plan during 2010. (E) Central Services includes $20,000 in non -recurring capital in 2013 for Street area electrical and plumbing upgrades. 14B (E) Central Services includes $20,000 in non -recurring capital in 2013 for Street area electrical and plumbing upgrades. (F) The increase in budgeted costs for jail services is a result of the expected increase in costs to incarcerate inmates from our Municipal Court at the Chelan County Regional Justice Center. The City also uses the Okanogan Countyjail which has a much lower daily rate, and is looking for other alternatives to help control these costs. (G) Federal unfundated mandates for polution control and monitoring requires this additional funding. The City and Douglas Countyjointly operate the Greater East Wenatchee Storm Water Utility with funding for these activities provided through City and County Grants, as well as storm water fees paid by the residents of the storm water benefit area. (H) Most of these Storm Water Utility capital costs are directed at the Canyon A Project. The joint City/County utility obtained a public works trust fund loan to fund completion of Canyon A. (1) The Planning Department received a Department of Commerce grant for $90,000 (revenue) which is budget on the cost side in this budget for 2013. (J) The City has applied for and received Community Development Block Grants from the feds for use in community development projects including senior housing and small improvement projects like sidewalks. This spending budget utilizes administrative costs and the senior housing portion of the grants. (K) Details of street improvement projects for 2013 are included elsewhere in this 2014 budget. 14C 2014 BUDGET GENERAL FUND REVENUE Bezinninu Fund Balance The 2014 beginning fund balance is projected to be approximately $2,014,600. Property Tax/Contingent Property Tax It is the Finance Director's recommendation to the 2014 Budget Committee to take the allowable 1% increase in property tax, which the Council approved at the meeting on November 12, 2013. The total 2013 Levy is calculated by the Douglas County Assessor's Office at $1,555,840 compared to $1,542,997 in 2012. $548,000 will be allocated to the General Fund, $200,000 to the Street O&M Fund, $185,000 to the Bond Fund for Debt Service, the 1% increase amount of $15,558 (Resolution 2011-18, November 8, 2011) will be included in a total of $350,000 allocated to the Street Improvements Fund, and the balance of $300,000 will be allocated to the Capital Improvements Fund. Sales & Use Tax Sales and Use Taxes for 2014 are budgeted to be $3,200,000, 14.4% higher than the 2013 budget of $2,797,000. Actual receipts are expected to approach $3,000,000 in 2013. $2,950,000 is allocated to the General Fund and $250,000 is allocated to the Street O&M Fund. Recyclin¢ Based upon the agreement with Waste Management, we expected to receive $23,000 in 2013, which was comparable to prior years. The City has received nothing. The agreement was changed to include the City receiving a portion of the net income from the sale of recycling materials, rather than a fixed annual amount. Waste Management indicates that net income has been negative. Because the agreement is in its second year of a ten year term, we have no expectation of revenue in 2014. Utility Taxes Utility taxes at the rate of 6% on natural gas, electricity, telephone and cellular phone service were approved by the City Council in 2009, and were budgeted to be $810,000 in 2013, with an estimate to receive $790,000. 2014 budgeted revenues for utility taxes is $800,000. GamblinE Tax Gambling taxes are forecast at the same effective rate of 8%, and are budgeted to be $148,190 for 2013, significantly lower than in previous years due to the recession and the competitive factor of local Indian casinos. Business Licenses Business License revenue is expected to be about $54,000 for 2013 and is estimated at that same level for 2014. Business license fee structure and amounts have not been changed since 1980. 15 2014 BUDGET GENERAL FUND REVENUE (continued) Franchise Fees Franchise fees are expected to be $93,000, consistent with the amount we expect to collect in 2013... These fees are paid by the local cable provider. Building Permits and Plan Checking Fees Building permit revenues fell from over $161,000 in 2007 to approximately $86,000 in 2008, $65,000 in 2009, $41,000 in 2010, $53,400 in 2011, $116,000 in 2012 and back down to an estimated $60,000 in 2013. The 2014 Building Permit budget is $50,000. Plan Checking Fees generally follow the same pattern as permits, at a 1 to 2 ratio. The 2014 Plan Checking Fee budget is $25,000. Gun Permits 2013 receipts are expected to be $4,800, and the same amount for the budget for 2014. PUD Privilege Tax This payment by Douglas PUD in lieu of property taxes was $37,571 in 2011, $40,500 in 2012, $38,091 in 2013 and is expected to be $40,000 in 2014. Local Government Assistance The City did not receive local assistance in 2011, 2012, or 2013, and does not expect any for 2014. Liquor Excise Tax Liquor Excise Tax for 2011 was over 63,000, $48,700 in 2012, $8,900 is expected to be received in 2013, and is budgeted at $9,000 for 2014. The reduction is due to the privatization of liquor sales and the State retaining more revenue to satisfy their budget shortfalls. Liquor Board Profits Liquor Board Profits for 2011 were nearly $92,000 and $132,000 in 2012. hi 2013, the City expects to receive $120,000. Based upon information from the State, the City should receive approximately $124,000 in 2014. Eastmont School District SRO The funding for the School Resource Officer (SRO) program was cut by the School District at the beginning of 2009, although the City has continued to provide officers on - site. Housing of Prisoners This revenue is apportioned as a portion of the City's Municipal Court. $39,400 was received in 2011, $42,000 in 2012 and we expect over $53,000 for 2013. Our budget for 2014 is $55,000. In comparison, the City is expecting to pay nearly $313,500 to the Regional Justice Center and Okanogan Jail during 2014 for its share of housing prisoners. 16 2014 BUDGET GENERAL. FUND REVENUE (continued) Storm Water Utility The City has an interlocal agreement with the Greater East Wenatchee Storm Water Utility (GEWSWU) to provide maintenance, small project and large capital project support for the SWU infrastructure within the City. With the advent of NPDES Federal Regulations (National Pollutant Discharge Elimination System), costs of compliance are expected to be very significant in the future, requiring higher SWU fees to citizens and greater expertise and resource allocation for the City. For 2014, the City has forecasted over $795,600 in SWU capital construction, and nearly $351,000 for NPDES maintenance and compliance work. Funding for this work is primarily on a reimbursement basis .... the City pays for and does the work, and gets reimbursed by the GEWSWU. Planning & Development Fees Similar to building permits, revenue in this category is dependent on building and development activity. Actual results for 2012 were $3,500, estimated results for 2013 are expected to be $3,000, and the 2014 budget is $3,000. Fines & Penalties Revenue from fines and penalties was $294,000 in 2012 and is expected to be $260,000 in 2013. The estimated revenue for 2014 is $275,000. City "Non -Revenues" The City receives monies that it has a responsibility to pass on to other government entities such as the State of Washington. The greater portion of this non -revenue is Municipal Court Receipts that are allocated directly to the State of Washington totaling approximately $265,000 for 2013 and estimated to be the same in 2014 17 CITY OF EAST W ENATCHEE CURRENT EXPENSE REVENUES GENERAL FUND REVENUE PAGE OF 2014 Budget Worksheet BARS Numbers Description 2008 2009 2010 2011 2012 2013 Budget 2013 2013 2014 Budget Actual Actual Actual Actual Actual 9 Months Estimate 001.000.000.308,00,00.00 Beginning NC&I 253,525 21B,641 826,340 999,260 1,569,239 1,569,119 2,320,016 2,320,016 2,014,592 Totals 253,525 218,641 826,340 999,260 1,569,239 1,569,119 2,320,016 2,320,016 2,014,592 Taxes 001.000.000.311.10.00.00 Property Tax 1,013,632 1.095,185 1,092,570 1,059,077 1,137,725 514,390 94.329 148,340 548,000 001.000,000.311. 10.00.01 Contingency Property Tax 001.000.000.313.10. OM Sales & Use Tax 2,276,883 2,364,700 2,089,623 2,507,483 2,601,982 2,547,000 2.139,753 2,850.000 2,950,000 001.000.000.313.71.00.00 Criminal Justice 172,675 167,090 133,320 164,651 176,325 152,500 181,040 225,000 220,000 001,000.000.316.51.00.00 Electric Utility Tax _ 226,539 279,867 304,994 304,764 325,000 263,427 325,000 325,000 001.000.000.316.53.00.00 Natural Gas Utility Tax _ 31,966 40,085 36,412 29,247 42,300 28,267 35,000 35,000 001.000.000,316.55.00.00 Garbage Utility Tax 001.000.000.316.57.00.00 6% Tax Tele/Cellular 303,272 424,481 459,352 471,139 442,700 329,635 430,000 440,000 001.000.000.316.55.01.00 Recycling 22,000 23,092 23,116 23,074 2,118 23,000 - - 001.000.000.317.54.00.00 Gambling Tax 235,755 256,075 249,020 297,722 278,660 125,000 221,569 294,000 150,000 001.000.000.314.51.00.01 Gambling Tax Penalties 453 292 15,640 19,105 13,448 21,000 - Totals 3,720,945 4,468,372 4,332,374 4,868,405 5,021,065 4,171,890 3,271,468 4,318,340 4,668,000 Licenses & Permits 001.000.000,321.97.00.00 Business Licenses. 46,506 47,719 51,326 53,293 53,058 53,000 52,446 54,000 54,000 Proposed Fee Increase - - - 001.000.000.321,30.01.00 Fireworks Permits 600 Soo 400 500 350 300 350 350 350 001.000.000.321.60.00.00 Taxicab Licenses 1,558 465 431 681 453 400 278 450 450 001.000.000.321.70.00.00 Amusement Licenses 2,160 1,990 1,170 1,370 2,020 700 200 1,500 1,500 001.000.000.321.70.01.00 Panoram Licenses - 300 960 - 660 660 660 001.000.000.321.80.00.00 Business License Penalties 624 689 781 733 432 400 664 300 300 001.000.000.321.91.00.00 Franchise Fees 95,857 95,393 91,925 89,838 90,402 93,000 70,339 93,000 93,000 001-000.000.322.10.00.00 Building Permits 89,586 64,690 41,248 53,422 116,828 45,000 45,972 60,000 50,000 001.000.000.322.90.01.00 Gun Permits 2,611 2,951 3,106 3,770 4,307 3,000 4,546 4,800 4,800 Totals 239,502 214,697 191,347 203,607 266,850 996,800 175,455 215,060 205,060 18 CITY OF EAST WENATCHEE CURRENT EXPENSE REVENUES PAGE 2 OF 4 PAGE 2 OF 4 2014 BUDGET WORKSHEET BARS 2008 2009 2010 2011 2012 2013 2013 2013 2014 Actual Actual Actual Actual Actual 9 Months Estimate Numbers Description Budget Budget Intergovernmental 001.000.000.331.16.60.00 Bullet Proof Vest - - 640 194 1,066 200 - Grant 001,000.000.331.16.70.00 COPS Grant - - 85,698 88,901 89,832 - - - 001.000.000.331.16.75.00 Dept of Commerce Grant 50,000 90,000 90,000 - 001,000,000,331.16.78.00 DC Regional Share - - - - _ - 5,000 Downtown 001.000.000,333.16.80.00 DOJ Video Grant - - 13,021 4,821 2,078 2,500 4,084 4,084 2,500 001.000.000.333.06.93.00 Court Equipment - - 3,209 329 - - - - - Grant 001.000.000.334.03.51.00 TSC Grant 1,651 - 1,828 1,828 - 001.000.000,334.03.51.01 TSC - Drive 3,318 1,146 - - - - - Hammered Get 001.000.000.334.03.51.02 TSC - Click It or Tickt 3,271 - - - - - - 001.00.000.334.03.51.03 TSC-Night Seat Belt Ems 2,985 521 1,522 1,314 1,500 1,552 1,500 1,500 001.000.000,334.06.51.04 TSC Speed Limit Em 1,471 2,332 7,203 2,325 - - - - 001.000.000.334.03.51.06 TSC- BoosterSeat Emp 446 - - 1,948 2,500 1,950 2,500 2,500 001.000.000.334.08.91.00 Public Del Grant 20,000 15,000 15,000 - - - - 001.000.000.334.06.91.05 WaState Interpreter Grant 150 - 001.000.000.335.00.91.00 PUD Privilege Tex 25,663 34,101 37,085 37,571 40,512 39,000 38,092 38.092 40,000 001.000.000.336.00.98.00 Local Govt 2,013 - - - - Assistance 2007 001.000.000.336.06.51.00 DUI 2.526 4,032 6,009 4,493 4,604 3,500 4,059 4.500 4,500 001.000.000.336.06.94.00 Liquor Excise Tax 27,660 28,128 57,777 63,105 48,692 11,000 8,900 9,000 001.000.000.336,06.95.00 Liquor Board Pro01s 105,186 108,024 93,269 91.936 131,870 118,600 89,531 12,000 124,000 001.000.000.338.21.01.00 Eastmont School- 28,093 3,305 - - - - -SRO - - Totals 198,839 206,511 319,432 310,197 322,066 228,200 231,096 163,404 189,000 Charges for Services 001.000.000.341.00.00.00 General Services 4,260 2,570 35 - - - - 001.000.000.341,30.00.00 Records Services 2,280 2,280 001,000.000,341.33.10.00 Background Check Fees 280 10 20 20 20 - 001.000.000.341.33.20.00 Passport Fees 925 1,650 1,100 1,200 925 925 - 001.000.000.341.33.30.00 Duplicating Services 2424 1,431 1,291 1,272 1,471 1,200 935 1,000 1,100 Police 001.000.000.341.69.00.00 Duplicating Services - 43 50 50 Admin 001.000.000.341.96.10.00 Civil SVc App Fee 3,020 - 001.000.000.342.3300.00 Adult Probation Svcs 63,318 50,000 82,987 100,000 105,000 001.000.000,342.36.00.00 Housing of 31,133 36,755 41,392 39,424 42,077 41,500 42,282 53,000 55,000 Prisoners 001.000.000.342.40.00.01 Fire Marshall 47 250 350 495 523 250 377 377 400 Inspection Service 001.000.000.345.53.50.00 Plannevelopmeing & 7,554 10,490 3,232 8,466 3,453 4,000 2,136 3,000 3,000 Dnt Fees 001.000.000.345.81.00.00 Zoning & - 500 - - - - Subdivision Fees 001.000.000.345,83.00.00 Plans Checking 36,968 27,619 21,622 27,362 65,875 23,000 23,719 33,000 25,000 Fees 001.000.000.345.89.00.00 SEPA Permits 1,200 483 322 1,751 904 1,000 957 957 1,000 Totals 83,586 80,098 69,169 80,700 181,751 122,170 156,661 194,609 190,550 19 CURRENT EXPENSE REVENUES 2014 BUDGET WORKSHEET PAGE 3 OF 4 PAGE 3 OF 4 BARS Numbers Description 2008 2009 2010 2011 2012 2013 Budget 2013 2013 2014 Budget Actual Actual Actual Actual Actual 9 Months Estimate Fines & Penalties 001.000.000.356.50.00.00 Fines & Penalties 300,675 377,971 375,628 343,325 294,250 330,000 194,733 260,000 275,000 001.000.000.356,50.00.00 Disabled Parking - - - - - - - - - 001.000.000.357.30.01.00 Restitution 81 - 651 88 - 138 150 - 001.000.000.357.33.00.00 Public Defender - Mui CourtTotals 13,358 19,096 25,401 28,778 30,030 32,000 23.369 26,000 28,000 314,114 397,067 401,680 372,191 324,280 362,000 218,240 286,150 303,000 Miscellaneous 001.000.000.361.11.00.00 Interest Earnings 11,753 6,709 5,876 4,890 5,962 6,000 4,136. 5,500 6,000 001.000.000.361.40.00.00 Sales Tax Interest 6,743 6,035 3,039 1,527 832 1,000 527 700 750 001.000.000.369.90.50.00 Miscellaneous 14,628 9,672 5,681 14 555 Soo 1,146 - 500 001.000.000.362.50.00.01 EWEB Monthly Lease Payment 001.000.000.362.60.00.02 Rental Property 9thSI 8,838 6,962 - - - - Totals 41,962 29,378 14,596 6,431 7,349 7,500 5,809 6,200 7,250 Sub -Total Current Revenues 4,598,948 5,396,123 5,328,598 5,841,531 6,123,361 5,087,560 4,058,729 5,183,763 5,562,860 Non -Revenues 5227 001.000.000.386.00.15.00 Auditor Recording Fees 72 100 0 0 0 001.000.000.386.12.00.00 Crime Victim Assessment 5,395 6,811 6,894 2,938 5,492 6,000 3,689 4,800 5,000 001.000.000.386,89.50.00 State Building Code Surcharge 699 396 477 387 350 337 288 350 350 001.000.000.386.89.55.00 State Share of Gun Permits 4,778 5,684 5,695 6,588 7,082 6,000 8,040 9,000 71500 001.000.000.386.91.00.00 State- Court Remittance 316,204 399,313 393.178 339,925 298,116 310,000 198,913 260,000 265,000 001.000.000.380.00.50.07 Engineering Reimbursement 8,317 17,450 1,653 64 1,120 - - - - 001.000.000.389.20.00.00 Fireworks - DCFD Remittance 250 300 300 300 250 200 - 250 250 001.000.000.389.30.00.00 Fireworks -Cleaning Deposit 2,200 2,200 2,200 1,700 2,000 2,000 2,500 2,500 2,500 001.000.000.388.00.00.10 Other Non -Revenues 2,234 - - - Totals 343,070 432.154 410,397 354,136 314,482 324,637 213,430 276,900 280,600 001.000.000.389.00.20.00 Insurance Recoveries 13,512 1,243 - 2,314 - 12,848 10,181 - 001.000.000.395.10.00.00 Disposition of Assets 2,381 7,020 6,009 5,200 3,000.00 001.000,000.397.00.00.00 Operating Transfer _ 14,099 6,995 - Totals 27,611 8,238 2,381 9,334 18,867 15,381 3,000.00 Total Current Non- Revenues 343,070 459,765 418,635 356,517 323,816 324,637 232,287 292,281 283,600 Total General Fund Revenues Before SWU 4,942,018 5,855,888 5,747,233 6,198,048 6,447,177 5,412,197 4,291,Ot6 5,476,044 5,846,460 20 CURRENT EXPENSE REVENUES PAGE 4 OF 4 2014 BUDGET WORKSHEET STORM WATER UTILITY REVENUES PAGE 4 OF 4 BARS Numbers Description 2008 2009 2010 2011 2012 2013 Budget 2013 2013 2014 Budget Actual Actual Actual Actual Actual 9 Months Estimate 050,000.000,343.13.00.00 SWU Meet Svcs 76,880 80,039 46,808 - - 14,873 14,872 050.000.000.343.13.00.20 SWU Admin 3.817 3.654 18,463 12,200 6.044 16,900 23,200 5,500 050.000.000.343.13,00.30 SWU Small Improvement Projects 35,832 86,499 87,075 100,000 7,696 85,000 120,000 050.000.000.343,13.00.61 3rd Street SWU Retrofit 26 - 200,000 24,000 176,000 050.000.000.343.13.00.Var SWU-Canyon A Phase 3 550.445 58,062 159,118 369,620 335,000 111,023 250,000 - SW U-Canyon A Phase 4 220,000 65,851 115,000 - 050.000.000.343.13.00.33 WVSWP Decant Facility 75,000 - 75,000 050.000.000.343.13.00 Var DOE NPDES Grants 38,783 58,961 - 050.000.000.343.13.00.83 DOE Capacity Grant GR1100038 60,320 20,735 40,680 70,323 71,000 - 050.000.000.343.13.00.90 Greater EW SWU NPDES 45,722 156,483 147,733 81,961 137,400 248,900 050.000.000.343.13.00.92 NPDES O&M Allocation 61,279 100,000 100,000 050.000.000.343.13,00.94 Other SWU Activities - Comp Plan 30,000 25,869 26,000 - 050.000.000.343.13.00.35 Eastmont Ave Design 6,891 253 253 050.000,000.343.13.00.37 Eastmont Ave SOD 11,385 050,000.000.343.13.00.39 Eastmont Ave Constmctlon 94,875 43,705 375,000 Elec/Water Upgrades CH Street Area 20,000 DOE CEW NPDES Cap (New Grant) 50,000 DOE CEW NPDES LID Design (New Grant) 120,000 NPDES Maintenance Capital Outlay- (Sweeper) 246,667 Total Storm Water Revenues 76,880 630,484 183,302 475,579 659,267 1,386,873 427,598 1,115,425 1,165,267 Grand Total General Fund Revenues 5,018,898 6,486,372 5,930,535 6,673,627 7,106,444 6,799,070 4,718,614 6,591,469 7,011.727 Total Available Resources 5,272,423 6,705,013 6,756,875 7,672,887 8,675,683 8,368,189 7,038,630 8,911,485 9,026,319 Sales Tax Allocation of Property Tax: 2013 2,013 2014 Allocation of Sales Tax: 2013 2014 General Fund 398,000 498,000 General Fund 2,547,000 2.850,000 Street Fund 200,000 200,000 Street Fund 250,000 250,000 Bond Redemption Fund 185,000 185,000 Events Fund Street Improvements Fund 625,000 450,000 11th Street Sidewalk Project Capital Improvements Fund 150,000 250,000 Total Estimate for 2013 1,558,000 1,583,000 Total Estimate 2,797,000 3,100,000 21 2014 BUDGET GENERAL FUND EXPENDITURES The following expenditure summary is provided as a reflection of each category and/or department that is supported by funding in the City's General Fund. The categories either represent the nature of the expenditures or the department which is supported by those expenditures. A description of each is as follows: General Government: This category primarily includes payments to other governmental entities that provide services or support to the City, including RiverCom, the regional 911 center for Chelan and Douglas Counties; Wenatchee Valley Animal Control, LLC, a subsidiary of the Humane Society; and the Wenatchee Valley Transportation Council, responsible for transportation planning in the Wenatchee Valley Urban Area. Legislative: This category includes payroll for the Mayor, City Councilmembers and administrative support, as well as election and other costs. At the end of 2010, the Municipal Court determined that public defender activities were a potential conflict of interest for the Court to be charged for and managed in that department. Since then, these costs and the contracts with law firms to satisfy these functions are now part of the Legislative function of the City. Douglas County also allocates costs for elections and charges the City for its share. Municipal Court: Includes costs of operation of the court, including payroll and benefit costs for four full-time employees and the judge, who is paid based upon an employment contract. City Clerk: Includes payroll and benefit costs for the City Clerk and a 2/3 part-time assistant. The City Clerk's desk collects and tracks payments for business licenses, provides agendas/minutes/documentation for Council meetings, and maintains the City Code among other activities. Finance Department: Includes payroll and benefit costs for the Finance Director, half- time accounting assistant and part-time processing clerk. Accounting for revenue receipts, expenditures, payroll/payroll taxes, internal and external financial reporting, budget origination/management and the annual financial plan are their primary activities. Information Technology: This department was developed during the 2010 budget process to accumulate costs associated with the management of the City's information technology assets. Budgets for network system support through an outside vendor, software, licenses, hardware and peripheral equipment are managed in this department. Supervision is provided by the City Engineer. Internal Services: Includes the shared costs for telephone and postage of the City. Legal Department: Includes the payroll and benefit costs for the City Attorney, part- time assistant and supporting department costs. 22 2014 BUDGET GENERAL FUND EXPENDITURES (continued) City Engineering Department: This department was established in 2010 after the Council approved hiring a City Engineer to offset a portion of engineering costs for planning and managing capital and street improvement projects. The City Engineer is also the Public Works Director and oversees activities of the street and storm water departments. Civil Service: Includes costs for the periodic necessity to retain a civil service secretary on an as -needed basis for testing in recruiting law enforcement personnel. Central Services: Includes the costs to service and maintain City Hall. Law Enforcement: Includes the costs of staffing and operating the City police department. Department staffing includes the Chief of Police, the Assistant Chief, three sergeants, two detectives, fourteen patrolmen, two records specialists and an executive secretary. Jail Services: Includes the City's cost for retention of adults and juvenile offenders, according to agreements with the Chelan County Regional Justice Center in Wenatchee and the Okanogan County Jail in Okanogan (the City does not have a jail). Emergency Management: The Chief of Police provides this function for the City in coordination with other local and regional entities where mutual cooperation and support are required in the event of an emergency. Storm Water Utility: The City provides maintenance, small project support and capital project management for the Storm Water Utility infrastructure within the City, and is reimbursed for incurred costs according to an interlocal agreement with the Greater East Wenatchee Storm Water Utility (GEWSWU). The GEWSWU is jointly owned and managed by the City and Douglas County for its service area in broader East Wenatchee and is funded primarily through an annual service fee charged to residents and businesses in that service area. Engineering Services: The Community Development Department (Planning and Code), Street Department and Storm Water Department periodically may utilize outside engineering consultants in support of certain of their activities. As indicated previously, the 2010 Budget included costs to hire a City Engineer, which have offset and eliminated much of the engineering cost previously paid to outside consultants. Planning Department: Includes the payroll and benefit costs for the Community Development Director and a portion of the Building Permit Technician, as well as common department support costs. Code Compliance: Includes the payroll and benefit costs for the Code Compliance Officer and an allocation of cost for administrative support provided by the Building Permit Technician, as well as common department support costs. 23 2014 BUDGET GENERAL FUND EXPENDITURES (continued) Non -Expenditures: In a governmental accounting framework, these expenditures primarily represent "pass -through" monies that the City is receipting, serving in a temporary custodial function, and subsequently distributing to the agencies or organizations which are entitled to the monies. For example, the largest amounts of pass - through monies are collections of fines and penalties occurring in the City's Municipal Court, a portion of which are subsequently paid monthly to Washington State. 24 001 520-596 CITY OF EAST WENATCHEE CURRENT EXPENSE EXPENDITUREs GENERAL FUND EXPENDITURES PAGE i OF 2014 BUDGET WORKSHEET SUMMARY Description 2008 Actuals 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Budget 2013 9Months 2013 Estimate 2014 Budget General Government 384,425 406,107 403,944 423,277 413,433 413,243 309.009 411,200 429,661 110 511 iLegislative 172,990 196,936 179,981 293,074 316,754 326,900 242,468 315,870 325,002. 120512 Municipal Court 282,332 313,375 329,814 279,387 316,969 350,200 256,719 346,350 355,900 140 514 City Clerk 116,588 125,789 128,573 126,132 133,016 142,850 106,644 142,050 147,850 141 514 Internal Services 18,036 25,851 36,114 34,918 35,133 36,250 26,209 35,550 37,000 142514 Finance 140,641 155,321 162,215 184,966 176,188 220,800 151,673 218,225 229,450 New, Information Technoloy 60,158 55,700 135,062 67,855 90,274 138,200 49,841 133,200 132,077 151 515 Legal Department 119,562 128,621 130,009 165,777 172,917 171,910 135.822 175.110 177,475 160521 Civil Service 3.162 2,933 1,433 1,450 3,749 3,100 2,750 2,769 3,260 180 518 Central Services 85.507 102,212 91,155 83,697 124,419 154,903 71,811 113,200 118,800 210 521 Law Enforcement 2.388,473 2,437,543 2,691,344 2,767,870 2,907,550 2,820,120 2,022,886 2,700,620 2,904,420 230523 Jail Services 185,166 260,849 235,701 265,515 288,079 366,500 200,039 291,500 341,500 City Engineering Dept 37,833 22,132 100,119 106,214 106,609 120,100 68,375 102,212 121,300 260 558 Planning 186,559 175,785 171,223 121,975 123,111 221,200 166,791 215,325 175,275 590 559 Code Compliance 132,143 132,988 135,228 136,203 143,095 153,400 114,082 151,000 162,375 Sub -Total Routine Expenditures 4,313,675 4,542,142 4,931,915 5,058,300 5,351,296 5,639,476 3,931.119 5,354,181 5,661,225 001 001 586 00 03 Nan-Exp Slate Gun Permits 5,366 6,078 5,912 6,216 6,334 5,500 6,594 8,000 6,600 0010015860005 Non-Exp Court Remittances 338,690 399,321 364,288 367,655 279,604 310,060 199,982 265,000 270,000 001.001S86.00.06 Building Cade Surcharge 396 320 369 318 300 225 240 350 0010015860013 Non-Exp Kentucky Annex S&U 219,872 126,728 65,173 15,755 - - - - Non-Exp Kent Annex PWTFL 170,788 55,835 55,287 - - - - 0010015860007 Non-Exp Engr Reimburse 17,563 19.629 2,398 84 1,120 1,500 - 1.500 1,500 0010015860008 Cirime Victims - County Share 4,617 8,411 3,439 9,621 5,447 3,000 2.596 4,800 5,000 001 001 586 00 09 Nan-Exp Turner Annex - - - - Non-Exp Transfers Out - 1,000 - - - Non-Exp Clearing Corrections 1,864 (19,060) - - 001.001,000,586.51. Contingency 201,169 13,088 (66) 380 600 4,000 1,730 2,000 2,000 001.001.586.51.00.1 DCFD Fireworks Remittance 300 300 300 200 300 800 800 800 586.51.00.15 Recording Fees 71 75 72 72 100 Sub -Total Non -Routine Expenditures 788,641 725,689 497,599 456,667 293,694 324,675 211,989 282,412 286,250 Total Current. Expense Expenditures 5,102,316 5,267,831 5,429,514 5,514,967 5,644,990 5,9E4,151 4,143,108 5,636,593 5,947,475 25 CITY OF EAST WENATCHEE CURRENT EXPENSE EXPENDITURES RECAP Pail. 2 of 2 Page 2 of 2 2014 BUDGET WORKSHEET 2008 2009 2010 2011 2012 2013 2013 2013 2014 Description Actuals Actual Actual Actual Actual Budget 9Months Estimate Budget Storm Water Utility Operations: 050.000.311.531 Administration 11,676 6,768 12,200 14,875 24,100 18.200 SWU Annual Billing Fee 14.873 15,000 5,500 050.000.311.531 Comprehensive Plan 30,000 25,869 26,000 5,000 Total Administration 11,676 6,768 42,2D0 55.617 65,100 28,700 050.000.311.531 Capital Projects- Small Capital Projects 1 76,319 46,299 100.000 52,522 68,000 120,000 050.OQG.312.531.32. Capital Projects - Canyon A Phase 3 SDC 35,000 13,459 15,000 050.000.312.531 Capital Projects - Canyon A Construction Phase 3 163,947 363,040 300,000 231.407 250,000 Capital Projects - Canyon A Ph 4 SDC 6,454 20.000 Capital Projects - Canyon A Ph 4 Constr 200.000 104.975 115.000 050.000.312,531 3rd Street SWU Retrofit Design Engr 24,000 2,079 24,000 3rd Street SWU Retrofit SDC 17,609 17,600 3rd Street SWU Retrofit Construction 158,400 485 500 163,400 050.000.312.5 WVSWP Decant Facility 75,000 75,000 Eastmont SWU Rebuild - SDC 1-1,385 Eastmont SWU Rebuild - SDC&Conslr 94,875 362,500 375,000 French Street SWU Design 9,600 VMP LID Project Design 20,000 100,000 Grant Road Pipe Lining Project 30,000 Total Construction Capital. 240,266 414,793 1,036.260 767,427 867,500 660,600 050.000.313.531 NPDES Compliance 188,134 142,816 273,056 13l.290 180.700 3511,900 Capital Outlay - Sweeper and ATV (Spraying) 248,667 Sub -Total SWU Operations 440,076 564,377 1.351.516 954,334 1,113,300 1,186,867 050.000.315.531 Annual Street Utility Charge 148,725 146,790 143,725 146,790 147,000 147,000 Total - Storm Water Utility Expenditures 58,754 645,287 325,991 538,801 711,167 1,500,241 1,101,124 1,260,300 1,333,867 Grand Total -General Fund Expenditures 5,161,070 5,913,098 5,755,505 6,103,768 6,356,157 7,464,392 5,244,232 6.896.893 7,281,342 Total Available Resources - Revenue 5,272,423 6,705,013 6,711,171 7,672,887 8,675,683 8,368.189 1 7,038,630 8,911.485 9,026,319 Fund. Balance, End of Budget Year 111,353 1 791,915 1,001,370 1,569,119 2,319,526 903,797 1,794,398 2,014,592 1,744,917 26 2014 BUDGET GENERAL FUND GENERAL GOVERNMENT Wellness Program The Wellness Program is an employee incentive program started in 1999. Expenditures have included gym equipment, refreshments for blood drives, and registration fees for an employee to attend the AWC Wellness Program training. In early 2013, the City determined to pursue greater development of a wellness program which could potentially result in a reduction of its health insurance premiums. The Executive Assistant to the Mayor is the coordinator of this effort, a wellness committee has been established which represents every department in the City, the qualification process has begun and wellness activities are now regularly scheduled. The City is working toward AWC qualification in 2013, continuation and certification during 2014, and reduction of premiums in 2015. Based upon the increase in employee wellness activities and participation, the wellness budget has been increased accordingly. LEOFF 1 Insurance Premiums This line item pays the insurance premiums for LEOFF 1 retired officers as well as the City's portion of medical expenses for LEOFF 1 active and retired officers. These medical expenses are typically unreimbursed medical expenses (that is, deductibles and patient share of medical expenses). Non -routine reimbursements are approved in advance by the Douglas County Disability Board. Premiums are estimated to stay flat for 2014, consistent with other healthcare premiums for insurance programs provided by AWC (Association of Washington Cities). RiverCom RiverCom costs are estimated to total $271,877 in 2014, an increase of 3.46% due to higher call volumes in 2013. Past monthly payments were as follows: Year 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Animal Control Monthly Amount $20,756.43 $20,756.43 $17,559.20 $19,555.50 $21,234.75 $22,606.08 $21,376.83 $23,825.00 $22,260.25 $21,899.58 $22,656.42 Percent of Change 0.00% (15.40)% 11.37% 8.59% 6.50% (5.4%) 11.45% (6.60%) (1.62%) 3.46% The Wenatchee Valley Humane Society annual cost is budgeted to be $68,316 per year, based upon a CPI adjustment included in their "Contract for Services" with the City for the period 1/1/2012 through 12/31/2014. Following is a history of animal control expenditures: 27 Year Annual Total Percent of Increase 2004 $42,623 2.3% 2005 $43,944 3.1% 2006 $58,006 32.0% (annexation) 2007 $59,064 1.8% 2008 $60,777 2.9% 2009 $63,633 4.7 % 2010 $63,633 0.00% 2011 $64,600 1.52% 2012 $66,483 2.92 % 2013 $67,214 1.10 % 2014 $68,316 1.64% Wenatchee Valley Transportation Council (formerly Metropolitan Plannine Omanizationl The membership dues amount will be $10,434 in 2014, a consistent annual cost since 2009 NCW Economic Development District The membership dues amount will be $1,000 in 2014, the same as in the previous years. Community Mental Health Quarterly, state -mandated payments in the amount of 2% of the City's quarterly liquor board profits and liquor excise tax receipts are remitted to the Chelan County Treasurer for community mental health (serving Chelan and Douglas Counties). $1,600 is budgeted for 2014, the same amount expected in 2013, but a lower level than in prior years when the State of Washington controlled liquor sales in the State. 28 CITY OF EAST WENATCHEE GENERAL GOVERNMENT EXPENDITURES GENERAL GOVERNMENT 2014 BUDGET WORKSHEET -Department Head - Finance BARS Numbers Description 2017 Actuals 2108 Actuals 2109 Actuals 2010 Actuals 2011 Actuals 2012 Actual 2013 Budget 2013 2013 Estimate 2014 Budget $ 9 Months Change 0010.000.001.515.10.40.00 Prof Svcs Legal 001.000.001.519.91.50.00 Wellness Program 324 177 - 80 263 860 500 700 700 1,500 494 800 001.000.001.521.10,29.00 LEOFF 1 33,407 41,719 48,324 56,233 57.040 63,013 68,600 47,073 65,000 70,000 5,000 001.000.001.521.10.29.00 LEOFF 1 LTC Ins - 001.000.001.528.70.51.00 RiverCom 235,684 255,839 271,811 257,055 286,467 267,529 262,795 197,514 263,352 271,900 8,548 001.000.001.537.20.51.00 Solid Waste Administration 1,403 1,403 - 001.000.001,539.30.51.00 Animal Control 59,064 60,777 63,634 63,634 63,634 66,483 6-1,214 50,410 67,214 68,316 1,102 001.000.001.539.90,51.00 Dept of Ecology NPDES 1747 2,235 1,290 - - - 001.000.001.558.20,21.00 Wenatchee Valley Trans Council 9,835 10,130 10,434 10,434 10,434 10,434 10,434 10,434 10,434 10,435 1 001.000.001.558.20.25.00 NCW Economic Dev District 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 001.000.001.558,20.30.00 Community Foundation of NCW 5,000 1,000 1,000 1,000 1,000 1,000 - 001.000.001.558.20,35.00 Okanagon Trans & Nutrilian 900 900 900 900 900 900 900 900 900 900 - 001.000.001.564C0.52.00 Community Mental Health (2% Liquor 2,695 2,649 3,396 3,021 3,101 3 1,500 1,194 1,600 1,600 - Spirit of Wenatchee- Miss Veedol Housing 3,000 3,000 001.000.001,559.50.53.00 Rental Utilities 111 1,435 536 338 3,611 - - 001.000.001.596.00.47.05 Rental Rep & Maint 2,596 - 001.000.001.596.00.48.00 Repairs & Maintenance 1,133 2.198 784 548 - 001.000.001.596.00.55.00 Donations -Region (Bridge Repairs) 10,000 - - 001.000.001.594.00.60.00 Capital Outlay 663 2,590 - - - rota/s 346,452 365,325 407,007 404,844 424,177 414,333 414,143 309,009 411,200 429,651 1 18,451 2013: LEOFF Premiums will increase 8%. RiverOom Costs at their prelimina budget for 2014.. Humane Society fees are estimated with the contract COLA. WVTC has not yet told us about their fees basis. 29 2014 BUDGET GENERALFUND LEGISLATIVE DEPARTMENT Salaries Fifty percent of the Executive Secretary (to the Mayor)/Accounting Assistant salary is budgeted under the Legislative Department, as well as the Mayor and City Council positions. Benefits The benefits line item includes basic benefits such as L&I for the Mayor and Councilmembers; basic benefits, retirement, and insurance for 50% of the Executive Secretary position; and added health insurance benefits for the Mayor beginning in 2010. Public Defender Court & Conflict Costs During 2010, the Municipal Court determined that budgeting for and having implied responsibility for the Public Defender(s) was inconsistent with the necessity for independence of the judge, prosecutorial and public defender roles in the court environment. Consequently, those costs have been transferred to the Legislative area under the primary influence of the Mayor. Newsletter During 2012, the Mayor implemented the process of developing a periodic City newsletter for distribution by mail, by e-mail from a developed listing, and posting on the City website. The Mayor's Executive Assistant manages the collection of written materials provided mostly by staff, printing and distribution. Two issues are planned for each year. Other Expenses Other expenses are self-explanatory according to their titles and nature. The level and changes in these expenditures reflect specific analysis by the department head. 30 CITY OF EAST WENATCHEE LEGISLATIVE EXPENDITURES LEGISLATIVE EXPENDITURES 2014 BUDGET WORKSHEET - Department Head - Finance BARS Numbers Description 2007 Actuals 2008 Actuals, 2009 Actuals 2010 Actuals 2011 Actuals 2012 Actual 2013 Budget 2013 9Months 2013 Estimate 2014 Budget $$ Change 001.000.110.511.10.10.00 Salaries 117,229 123,049 122,382 121,558 127,361 132,100 132,800 100,407 132,800 136,700 3,900 001.000.110.511.10.20.00 Benefits 16,016 17,428 18,250 25,096 26,739 28,809 31,200 22.283 31,000 33,000 2,000 001.000.110.511.10.31.00 Office Supplies 227 145 72 227 34 100 200 11 200 100 (100) 001.000.110.511.10.31.01 Central Stores 401 355 - 001.000. 110.511.10.31.05 Newsletter Printing&Mailing (2 Issues) 8,330 8,000 5,547 6,600 8,000 1,400 00 1.000. 110.511.10.4 1.00. Prof Services 754 1,549 5,318 1,500 001.000.110.511.10.42.01 Telephone - 4 - 001.000. 110.511.10.42.03 Postage 634 43 - (7) 25 27 00 1.000. 11 O.511.10.4 3.00 Travel 1,502 1,400 794 1,480 1,654 243 1,500 1,338 1,500 1,500 001.000,110.511.10.43.01 Travel - Misawa 4,016 6,023 2,233 2,421 4,220 5,000 5,198 6,200 5,000 (200) 001.000.110.511.10.44.00 Advertising 63 788 968 - 163 001.000.110.511.10.46.00 Insurance 2,201 2,531 2,673 3,038 3.611 4,395 4,600 4,650 4,700 5,000 300 001.000.110.511.10,48.00 Repairs & Maintenance 67 I 152 I I I - 001.000.110.511.10.47.00 Background Check Costs 20 46 30 10 100 565 600 50 (550) 001.000.110.511.10.49.00 Miscellaneous 8,651 13,548 3,529 3,167 2,192 3,409 5,600 1,973 5,600 6,000 400 001.000.110.511.10,60.01 Council of Govemments 35 10 - - 001.000.110.511.60.10.00 AWC Annual Fee 7,118 7,118 7,303 8.133 8,170 8,170 8,170 8,252 82 001.000.110.511.60.20.00 Public Defender- Court 95,500 96.000 100,800 72,500 96,500 98,900 2,400 001.000.110.511,60.30.00 Public Defender- Conflicts 5,430 5,640 6,600 2,948 6,000 5,000 (1,000) 001.000. 110.511.60.40.00 Training 950 400 290 - 945 2,000 001.000. 110.511.70.40.00 Election Costs- Officials 7262 6,341 5,390 - 4,651 00t000.110.511.80,40.00 Election Costs- Reg Voters 14,184 15,150 76,960 18,830 18,878 17,000 17,500 500 001.000.110.511.90.00.00 Census Services - - 001.000.110.594.00.60.00 Capital Outlay - 001.000.110.517.10,00.00 Tuition Reimb 32,156 - Totals 159,219 1 172,090 1 196,037 179,082 1 292,174 315,857 326,900 242,4 88 315.870 323,002 9,132 31 2014 BUDGET GENERAL. FUND MUNICIPAL COURT Salaries The Court Administrator, Assistant Administrator, and two Clerical Assistants are paid through the Municipal Court, as well as the Judge. One clerical assistant has been trained and assigned to satisfy probation services for the Court, a new Court function established in late 2012. Benefits This line item is payroll taxes; medical, dental, and vision premiums; and retirement contributions for the Court staff listed above. Public Defender and Public Defender Conflicts Costs have been transferred to the Legislative area because of conflict of interest considerations. Municipal Court Judge The Municipal Court Judge is under contract at $5,000 per month salary, with associated payroll taxes, but without medical benefits. Compensation for the Judge is now included above in Salaries and Benefits. Other Cost Line Items Other expenses are self-explanatory according to their titles and nature. 32 u r 1 ur I t "=NA r cnee MUNICIPAL COURT EXPENDITURES MUNICIPAL COURT 2014 BUDGET WORKSHEET • Department Head BARS Numbers Description 2007 Actual 2008 Actuate 2009 Actual 2010 Actual 2011 Actuals 2012 Actual 2013 Budget 2013 9 Manfhs 2013 Estimate 20M Budget $$ Change 001.000. 120,512,50, 10.00 Salaries 85,938 98,164 108,579 151,759 180,161 192,725 198,000 142,840 193,000 196,800 3,800 001.000,120512.50, 12.00 Salaries- Probation Services 10,780 23,000 22,996 31,000 25,000 001.000.120,512.50.20.00 Benefits 37,864 47,729 52,422 66.982 73,764 74,774 79,400 52,131 72,000 76,000 4,000 001,000.120,512.50.22, 00 Benefits- Probation Services 7,141 11,100 11,689 16,500 17,000 001.000. 120.512.50.25.00 Tuition Reimbursement - - 001000.120.512.50.31.00 Office Supplies 2,983 3,898 3,300 3,659 3,888 2,573 2,500 2,255 2,500 2,500 001.000,120.512.50.31.01 Central Stores 324 205 - 81 001.000.120.512, 50.40.00 Training 95 100 265 678 1,146 678 1,500 1,187 1,500 1,500 001.000.120.512,50.41.01 Public Defender " 54,145 83,035 94,325 82,500 255 001,000.120.512,50.41.02 Prosecuting Attorney - - 001,000.120. 512.50,41.03 Judge 28,600 32,100 35,100 - 001.000.120.512.50.41,05 Public Defender Col 1,426 1,408 3,768 - 001,000, 120.512,50.42.01 Telephone 29 36 154 - 001.000.120.512.50.42.03 Postage 2,436 657 13 12 001.000.120.512.50.43.00 Travel 202 85 306 (194) 3,162 2,484 3,500 1,550 2,000 2,500 Soo 001.000.120,512,5046.00 Insurance 2,661 3,131 31273 3,718 4,110 5,259 5,500 5,531 5,550 5,800 250 001.000.120.512.50.48.00 Repairs 8 Maintenance - 001.000.120,512.50.49.00 Miscellaneous 2,135 1,448 740 558 $07 625 700 Soo 1,200 1,200 001.000.120.512.50.49.01 Interpreting Services 1,968 4,266 5,324 8,869 5,231 6,185 5,000 4,213 5,400 6,500 1,100 001.000.120,512,50.49.02 Judge Proteins 715 775 2,475 1,975 863 1,125 1,500 900 1,300 3,500 2,200 001.000. 120.512.50.49,03 Witness Fees 2,321 429 618 223 597 253 500 303 400 Soo 100 001.000.120.512.50.49D4 Juror Fees - 300 2,164 1,119 2,939 3,530 3,500 4,295 4,500 5,000 500 001.000120,518.30,00,00 Security 4,911 6,500 3,306 4,500 6,000 1,500 001.000. 120. 594.21.60.00 Capital Outlay 3,382 4,548 2,911 4,107 2,719 3,671 8,000 2,723 6,000 6,000 Totals 225,796 282,332 313.377 1 329,814 1 279,387 316,969 350,200 256,719 346,350 1 355,300 9,450 BARS 2007 2008 2009 2010 I 2011 I 2012 I 2013 I 2013 1 2013 I 2014 $$ Numbers Description Actual Actuals Actual Actual Actuals Actuals Budget 9 Months Estimate Budget Change 2014 BUDGET GENERAL FUND CITE' CLERK DEPARTMENT Salaries The City Clerk and 60% part-time Clerical Assistant are paid in this department. Benefits This line item is payroll benefits; medical, dental, and vision premiums; and retirement contributions for the City Clerk and Clerical Assistant. Codification This line item is for codification of ordinances, incorporating them into the East Wenatchee Municipal Code Book Other Expense Line Items Other expenses are self-explanatory according to their titles and nature. CITY OF EAST WENATCHEE CITY CLERK EXPENDITURES CITY CLERK 2014 BUDGET WORKSHEET - Department Head BARS Numbers Description 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Actuate 2012 2013 2013 2013 2014 $ Actual Budget 9 Months Estimate Budget Change 001.000,140.514,10.10.00 Salaries 61,150 72,207 75,234 77,024 77,114 80,662 83,800 63,055 83,800 86,300 2,500 001.000.140.514.10.20.00 Benefits 24,071 30,724 33,457 34,435 33,816 38,334 42,300 30,270 41,000 43,000 2,000 001.000.140.514.10.31.00 Office Supplies 1,153 1,363 1,607 1,153 1,059 1,132 1,500 3,026 3,500 2,500 (1,000) 001.000.140.514.10,31.01 Central Stores 372 473 6,243 6,014 5,946 3,639 4,000 3,848 4,000 4,000 001.000.140.514.10.42.01 Telephone 51 6 - 001.000.140.514.10A2.03 Postage 1,180 242 (17) 10 001.000.140.514.10.43.00 Travel 896 20 231 488 141 503 1.200 800 1,200 400 001.000.140.514A0.44.00 Advertising 1,126. 1,343 1.957 1,184 2,604 1,968 1,500 1,120 1,500 1,500 001.000.140.514.10,46.00 Insurance 1,216 1,531 1,573 1,908 2,160 2,709 2,800 2,874 2,900 31100 200 001.000. 140.514.10.48.00 Repairs 8 Maim 2,130 726 595 759 645 680 500 715 750 Soo (250) 001.000.140.514.10.49.00 Miscellaneous 1,340 749 553 427 571 736 750 675 750 750 001.000.140.514.30.20.00 Records Services 230 803 470 203 70 350 500 119 300 (300) 001.000.140.514,30,25.00 Codification - 5.232 2,640 4,048 1,233 1,600 3,000 855 2,000 3,000 1,000 001.000.140.514A0.20.00 Training 629 895 400 725 444 703 1,000 187 750 2,000 1,250 001.000. 140.594.19.60.00 Capital Outlay - 274 849 204 319 Totals 95,544 116,588 125,792 128,572 126,132 133,D16 142,850 106,644 142,050 147,350 5,800 Annual Benefits Total City Clerk 67,200.00 30,800.00 98,000.00 Clerical Assistant 18,800.00 12,500.00 31,300.00 86,000.00 43,300.00 129,300.00 CITY CLERK REVENUE CLASSIFICATIONS BARS Numbers Description 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Actuals 2012 2013 2013 2013 2014 $ Actual Budget 9 Months Estimate Budget Change 001.000.000.321.97.00.00 Business Licenses 43,384 46,506 47,719 51,326 53,293 53,058 53,000 52,446 53,500 53,500 001.000.000.321.80.00.00 Bus Lie Penalties 780 6241 689 781 733 432 400 664 725 725 001.000.000-321.30.01.00 Fireworks Permits 400 600 500 400 Soo 350 300 350 350 350 001.000.000.321.60.00.00 Taxicab Licenses 965 1,558 465 431 681 453 400 278 400 400 001.000.000.321.70.00.00 Amusement Licenses 2,510 2,160 1,990 1,170 1,370 2,020 700 200 700 700 001.000.000.341.33.10.00 Background Check Fees 280 10 20 20 20 20 001.000.000,389.20.00.00 Fireworks Dcfd Remilt 400 250 300 300 301) 250 200 200 200 001.000.000.389.30.00.00 Fireworks Cleaning De 3,500 2,200 2,200 2,200 1,700 2,000 2,000 2,500 2,500 2,600 Total Revenue 51,939 53,898 1 53,863 56,608 58,857 58,573 57,020 56,458 58,195 58,395 200 35 CITY OF EAST WENATCHEE FINANCE EXPENDITURES FINANCE DEPARTMENT 2014 BUDGET WORKSHEEr -Department Head - Finance BARS 2007 2008 2009 2010 2011 2012 2013 2013 2013 2014 $ Numbers Description Actual Actuate Actual Actual Actual Actual Budget 9Months Estimate Budget Change 001.000.142.514.20.10,00 Salaries 76,392 87,855 102,733 106,872 110,814 115,860 129'100 90,204 128,000 141,600 13,500 001.000.142, 514.20.20,00 Benefits 30,870 31,376 36,534 W.380 39,642 42,926 52,30D 33,402 49,000 53,000 4,000 001.000.142.514.20, 31.00 Office Supplies 1.136 2,376 1,572 2,442 2,885 2,993 3,000 637 2,500 2,700 200 001.000.142.514.2031.01 Central Stares 193 257 - _ 001A00, 142.514, 20,42.01 Telephone 10 - - 001.000, 142.514, 20,42.03 Postage 729 234 7 (9) 5 79 25 25 1 (25) 001.000.142.514.20.43.00 Travel 506 742 157 152 1 43 607 no 138 400 500 100 001.000.142.514.20.46.00 Insurance 851 1.261 1,373 1,548 2,050 2,671 7.,700 2,769 2,800 2,850 50 001.000.142,514.20,48.00 Repairs & Maintenances 1,362 1,434 1,362 613 001.000.142.514. 2049.00 Miscellaneous 305 4,832 1,934 2.494 2,863 Sm 800 236 800 800 - 001.000.142.514,20.49.05 Tax Rtn Diff Fan 941 (3,792) 001.000.142.614.23,20,00 Budgeting, Accounting, 15,816 8,262 12,694 3.265 21,334 2,T24 23,000 20,898 23,000 22,000 (1,000) Auditing 001.000.142,514.40.20. 00 Training 818 995 160 600 598 708 1,000 435 700 1Ano 300 001.000.142.514.79.30.00 Bank Charges & Fees 3,186 3,200 5,033 6,000 3,000 (3,000) 001.000.142.594,14.60.00 Capital Outlay 880 1,017 587 5.860 4.722 3,905 5,000 3,896 5,000 2,000 (3A00) Totals 129,868 140,641 155,321 1 162,217184,956 176,188 220,600 157,673 218,225 229,45J 11,225 Note: Except for Auditing costs, no material changes in costs. The audit costs for 2011 and 2013 result from the requirement for a federal audit because of the City's receipt of more than $500,000 in 2010 (required the audits of2009 and 2010 and a federal audit of 2010) and the same for 2013 with audits for the years 2011 and 2012, and a federal single audit for 2012 Gust completed). Based upon current and expected Rrant spending through the end of 2013, we do not expect to spend more than $500,000 this year. We will likely spend more that $500,000 in federal funds in 2014 with the completion of the overlays of 9th and 15th, and a sidewalk project with federal CDBG funds, resulting in the need for a single federal audit of 2014 in 2015. Capital expenditures for the purchase of the Vision Financial Software, previously paid in the Finance Department, are now paid out of the Information Technology Departmentn ($3,700 for 2014). The same applies to the annual software maintenance agreement for that Software ($2,800). 37 2014 BUDGET GENERAL FUN D INFORMATION TECHNOLOGY Contracted Network Services The City had previously provided information technology support through an independent contractor through 2010. During 2011, the City purchased support from a local information technology service vendor, performed a public bid process for selection under a contract, and negotiated a contract during 2012. That contract for service continues in effect. Website Upgrade The City expects to complete its "website modernization" project by the end of 2013. 2014 includes monies for transition, training and consultation with its vendor. Annual Maintenance/License Fees for Software During staff budget discussions in 2013, the costs for software maintenance and licenses that had previously been charged to the departments which had purchased or are the primary user of the software, were determined to be more appropriately paid by the Information Technology Department. Capital Expenditures Computers, supplies, licenses, software and hardware are considered capital. The City has two separate networks and telephone systems, one each for support of City Administrative Staff and one each for support of the Police Department, including linkage with the regional RiverCom emergency 9-1-1 system. CITY OF EAST WENATCHEE IT DEPARTMENT EXPENDI'll INFORMATION TECHNOLOGY 2014 BUDGET WORKSHEET - Department Head - Mayor LacyiCity Engineer BARS Numbers Oescrlption 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Budget 2013 201J 9Months Estimate 2014 Budget $ Charge 001.000.145.514.10,10.00 ITowmactor 54,268 55,700 41,775 001.000.145.514.20.31.00 Supplies 2,459 - 1,038 001,000.145,514.20.40.00 Network Services #W! - 4,592 55,335 53,493 55,000 29.077 50,000 49,500 (500) 001.000.145.614.20.40.10. Annual MamllUcense Fees- Planning - GIs System 2,077 2,077 001.000.145.514.20.40.15 Annual MainttUcense Fees -City Clerk -Business License Maintenance 700 700 001.000.145.514.20.40.20 Annual MainttUcense Fees -Police Dept -Spillman and Net-Mollon 12,800 12,800 001.000,145,514.20,40.25 Annual MalnWoense Fees -Muni Court - We State Fees 1,000 1.000 001.000.145.514.20:40.30 Annual MaintUcense Fee..Finance- vision Financial Software Mainlenance 2,800 2.800 001 X00.145.514.20.48.00 Repairs B Menl 3.331 752 900 23 200 200 - 001.000.145.514.20.49.00 Miscellaneous 80 344 1,003 694 500 167 500 4,500 4,000 001.000.145.594.14.02.00 Webslte Modernization Capital 40,000 4,095 40,000 12,000 1 (28,000) 001,000.145,594.14.05.00 Computer Licenses -Admin Capital 9,792 1,500 1,500 1,500 001.000.145.594.14.10.00 Computer Software -Admin Capital 3,451 1,867 7,343 1,500 1,500 5,200 3,700 001.000.145.594.14.20.00 Computer Hardware - Admin - Old Accl Capital 26,708 6,300 12,990 - 001.000.145.594.14.25.00 Computer Equipment - Police Dept Capital 1,018 1,306 11,000 4.812 11,000 20,000 9,000 001.000.145.594.14.27,00 Computer Licenses - Police Dept Capital 2,257 1,752 7,500 gas 7,300 (7,500) 001.000,145,594.14.30.00 Computer Hardware - Police Dept -Old Act Capital 28,584 2,451 5,000 001.000,145.594.00.60.01 Computer Equipment -Admin Capital 14,026 6,594 19,500 10.801 19,500 20,000 500 001.000. 145.594.14.60.70 Computer Software -Police Dept Capital 725 5,000 1,079 1.500 1,500 (1,500) Capital Outlay 38,367 - - Totals 60.158 55,700 135,062 72,856 90,274 138,200 49,541 133,200 132,077 (1,123) 2014 Notes: Admin Software for 2014 includes the annual payment for financial software ($3,700) and a GIB Seat for the City Engineer ($1,500). Fees for Maintenance of Software of other systems that were previously paid by individual departments are now a budget and expenditure requirement for the IT Department (per Mayor Lacy at the August 6th staff meeting). Consequently, those fees have been budgeted above for 2014. At the Department Head Budget Presentation to the Budget Committee on September 12th, Mayor Lacy gave instruction to include costs for a project to accomplish scanning all "appropriate" documents for the City during 2014. This project conicides with the completion of the website modernization project that would include availability of much of that information on the website. Per Dana on Sept 13: Fax Machine in the mail center is bid" and could be replaced. Asked if that would bean IT budgeted item. She then sent an a -mail depicting the model which she expects would be a replacement. #N## Network Services contract with Key Methods expires on April 30, 2014 per Davin. 180 day advance notice to terminate at that date of the contract is automatically expended for an additional two year period. Suggested that the Mayor be advised. Website Modernization: Costs for 2014 include the annual contracted amount with an amount for the cost of possible changes. Miscellaneous includes $4,000 of a total $6,000 estimated cost of a new aerial photo of the City (used extensively by the Planning and Engineering Departments, with requests from the Court and Police Departments. The remaining $2,000 will be budgeted in the Storm Water Utility, the other primary user of this tool. 39 2014 BUDGET GENERAL FUND INTERNAL SERVICES Telephone Line Charges Charges for telephone service to City Hall. Postage Meter This line item is used to reimburse the postage meter for city-wide department usage. Repairs & Maintenance Repairs and maintenance of internal services equipment includes the postage meter and city hall copier. Capital Outlay Internal Services capital outlay covers the monthly rental payments for the City Hall main copier, including periodic maintenance. 40 CRY OF EAST WENATCHEE INTERNAL SERVICES EXPENDITURES INTERNAL SERVICES 2014 BUDGET WORKSHEET - Department Head - Finance BARS 2007 2008 2009 2010 2011 2012 2013 2013 2013 2014 $$ Numbers Description Actual Actuals Actual Actual Actual Actual Budget 9Months Estimate Budget Change 001.000.141.514.80.31.00 Office Supplies 38 94 - 448 385 - 001.000.141.514.80.31.01 Copier Maintenance 13 94 _ 001-000.141.514.30.42.01 Telephone Line 14749 8,027 9,001 10,627 12,363 12,516 12,750 9,844 12,750 13.000 Charges 250 001.000.141.514.80.42.03 Postage Meter 2,267 5,102 10,996 10,890 10,192 10,027 10,000 8,000 10,000 10,500 500 001.000.141.514.80.48.00 Repairs & Maintenance 1,062 1,003 1,510 1,283 1,974 2,135 1,500 849 1,500 1,500 Postage - 001.000.141.514.80.49.00 Miscellaneous 135 156 214 1 001.000.141.594.19.60.00 Capital Outlay" 2,766 3,711 4.037 13,313 9,847 10,069 12,000 7,518 11,300 C2,000 700 Totals 20,992 18,037 25,851 36,113 34,918 35,133 36,250 26.208 1 36,550 1 37,000 1,450 41 2014 BUDGET GENERAL FUND LEGAL DEPARTMENT Salaries The City Attorney position reports to the Mayor and will receive an increase per his employment agreement, effective January 1, 2014. The 2014 budget also includes a 1/2-time clerical support for the City Attorney Department to support the increasing workload of cases in the Municipal Court in which the City Attorney is the Prosecuting Attorney. Benefits The benefits line item is payroll benefits, insurance premiums, and retirement contributions for the City Attorney and his clerical support employee. Professional Services This resource for the City Attorney to provide casework documentation for Municipal Court cases will now be satisfied by the new clerical support employee. Other Expense Line Items Other expenses are self-explanatory according to titles and nature. The level and changes in these expenditures reflect specific analysis by the department head. 42 CITY OF EAST WENATCHEE LEGAL DEPARTMENT EXPENDITURES LEGAL DEPARTMENT 2014 BUDGET WORKSHEET - Department Head BARS Numbers Description 2007 Actual 2008 2009 Actuals Actual 2010 Actual 2011 Actual 2012 Actual 2013 Budget 2013 9 Months 2013 Estimate 1 2014 Budget $$ Change 001.000.151.515.10.10.00 Salaries 72.443 84.123 91,218 92.250 116.231 118,694 116,500 92,789 120,000 121,000 1,000 001.000,151.515.10.20.00 Benefits 22,077 29,455 32.553 32,261 45.155 48,830 49,000 38,024 49.000 51,500 2,500 001.000.151.515.10.25.00 Prof Services 300 950 001.000.151.515.10.31.00 Office Supplies 1,502 525 468 461 285 353 400 114 350 350 001.000.151.515.10.31.01 Central Stores 242 360 001.000.151,515.10.42.01 Telephone - 001.000.151.515.10.42.03 Postage 372 58 (26) (1) 001.000.151.515.10.43.00 Travel 373 492 92 97 100 364 400 (400) 001 .000.1 51.515.10.46.00 Insurance 851 2,531 2,637 2,914 3,290 4,116 4,300 4,357 4,350 4,525 175 001.000.151.515.10.48.00 Repairs & Maintenance - 158 - 50 700 100 (100) 001.000.151.515.10.49.00 Miscellaneous 1,649 1,636 520 70 323 75 200 115 200 100 (100) 001.000.151.515.40.20.00 Training 200 350 - 494 30 110 59 110 (110) 001.000.151.515.45.00.00 Licensing 1,007 355 600 600 (600) 001.000.151.594.00.60.00 Capital Outlay - 32 700 - 409 Totals 99,709 119,562 128,620 130,009 165,778 172,917 171,910 135,822 175,110 177,475 2,365 Note: This budget includes the City Attorney's employment contracted salary increase and his clerical assistant. 43 2014 BUDGET GENERAL FUND CITY ENGINEER DEPARTMENT Note: The City Engineer position is a Department Head position reporting to the Mayor, with responsibilities including supervision of the Street Department, Storm Water Utility, Central Services (maintenance of City Hall), and Street Improvement and Capital Projects. The City Engineer is a member of the City's Storm Water Utility Management Team and participates in the Wenatchee Valley Transportation Council. City Engineer Expense Line items Department costs are self-explanatory according to their title and nature. The level and change in these expenditures reflect specific analysis by the department head. 44 CITY OF EAST WENATCHEE CITY ENGINEER EXPENDITURES CITY ENGINEER DEPARTMENT 2014 BUDGET WORKSHEET • Department Head • City Engineer BARS Numbers Description 2007 Actual 2008 Actuate 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Budget 2013 9 Months 2013 Estimate 2014 Budget $$ Change 001.000.315.532.20.10.00 Salary - 64,470 73,080 75,272 77,200 48,575 71,000 86,200 15,200 001.000.315.532.20.20.00 Benefits - 18,346 24,659 21,733 29,300 12,925 22,000 25,500 3,500 00 1.000.315.532.20.4 1.00 Professions[ Services - 186 358 3.446 5,000 1,220 3.000 3,000 001.000.315.532.20.43.00 Travel - 1,508 1,365 1,800 827 900 900 001.000.315.532.20.46.00 Insurance - - 2,604 2,880 3,519 3,000 3,891 3,900 4,100 200 001.000.315.532.20.49.00 Training - - 1,357 255 400 001.000.315,532.20.49.01 Miscellaneous 106 001.000.315.532.20.49.05 Registrations - 1,035 1,000 1,800 425 900 1,000 100 001.000.315.532.20,49.10 Memberships 155 174 600 512 512 600 88 001.000.315.594,14,60.00 Capital Outlay" - - 13,156 2,102 100 Totals 100,119 106,138 106,609 120,100 68,375 102,212 121,300 19,088 45 2014 BUDGET GENERAL FUND CIVIL SERVICE Salaries This line item is the salary for the Civil Service Secretary who is scheduled when a Civil Service position is open and being recruited, generally in the Police Department. Benefits Payroll benefits (social security, medicare, and unemployment) for the Civil Service Secretary. Insurance This line item is for Civil Service liability and property insurance, including claims deductibles. Miscellaneous This line item is for testing expenses and unanticipated civil service expenses. 46 CITY OF EAST W ENATCHEE CIVIL SERVICE EXPENDITURES CIVIL SERVICE 2014 BUDGET WORKSHEET - Department Head - Finance BARS 2007 2008 2009 2010 2011 2012 2013 2013 2013 2014 $ Numbers Description Actual Actuals Actual Actual Actual Actual Budget 9Months Estimate Budget Change 001.000. 160.521.10. 10.00 Salaries 2,310 1,172 1,716 79 1,119 1,000 644 644 1,000 356 001.000. 160.521.10.20.00 Benefits 194 99 146 13 - 001.000. 160.521.10.46.00 Insurance 1,181 1,631 1,035 1,341 1,450 1,640 1,800 1,795 1,800 1,950 155 001.000. 160.521.10.49.00 Miscellaneous 1,171 260 36 - 990 300 311 325 300 (11) Totals 4,856 3,162 2,933 1,433 1,450 I 3,749 3,100 2,750 2,769 3,250I- 500 001.000.000.341.96.10.00 Civil Service Application Fees - - 3,020 - - Note: Allow for the possibility for a recruitment under civil service conditions. When active, the Civil Service Chairperson get paid $66.00 per month and $16.50 per hour. 47 2014 BUDGET GENERAL FUND CENTRAL SERVICES Note: Central Services represents the costs of maintaining the City Hall Building and surrounding property. Line item expenses are generally self explanatory according to their titles and nature. The level and changes in these expenditures reflect specific analysis by the department head — in this case, the City Engineer. Capital Outlay Electrical upgrades to the salt shed, chemical storage building and car -port are on the schedule for 2014, and are expected to cost approximately $20,000. For potential health emergencies with City Hall, the City has set aside $3,000 for the purchase of two defibrillators in 2014. EN CITY OF EAST WENATCHEE CENTRAL SERVICES EXPENDITURES CENTRAL SERVICES 2014 BUDGET WORKSHEET -Department Head - Public Works BARS 2007 2008 2009 2010 2011 2012 2013 2013 2013 2014 $ Numbers Description Actual Actual Actual Actual Actual Actual Budget 9Months Estimate Budget Change 001.000.180.518. 10.10.00 Salaries 14,750 782 12,863 001.000.180.518.10,20.00 Benefits 8.850 359 - 8,940 001.000.180,518.10,31.00 Office Supplies 50 130 166 13 198 188 200 104 200 200 001.000, 180.518.10.31.02 Central Stores 150 65 228 59 27 - 001.000.180.518.10.31.06 Cleaning Supplies 2,500 2,407 1,713 1,684 1,117 1,526 2,000 815 1,500 1,700 200 001.000.180.518.10.35.00 Small Tools& 400 161 762 Equipment 001.000.180.518.10.41.00 Professional 12,300 15;829 13,326 10,828 11,926 13,446 14,000 9,443 13,500 14,000 Services 500 001.000.180.518.10.41.01 Contracted 5,905 15,765 15,666 20,555 21,339 25,000 14,434 22,000 23,000 Custodial Services 1,000 001.000. 180.518.10.46.00 Insurance 11.130 12,631 13,073 14,200 15,650 17,663 18,900 19,337 19,500 19,900 400 001.000.180.518.10.47.00 Utilities 14,000 18,699 19,260 13,980 14,504 16,917 19,000 14,348 19,000 19,000 _ 001.000. 180.518.10.48.00 Repairs & 3,000 19,502 17,424 8,997 5,577 2,007 9,000 3,557 7,000 7,000 Maintenance 001.000. 180.518.10.49.00 Miscellaneous 2,500 2,123 2,407 2,563 2,104 4,283 4,000 1,447 3,000 3,000 001.000.180,518.10.49.01 Landscaping 1,500 5,837 1,572 130 001.000.180.518.92.20.00 Ancillary 5,000 103 3,024 4,568 9,046 7,509 1,000 6,242 7,500 8.000 500 001.000.180.594.18-60.00 Capital Outlay 2,500 974 13,493 18,466 2,994 39,539 40,000 2,084 20,000 23,000 3,000 Totals 78,630 65,507 102,213 91,154 83,698 1 1241419 154,903 77,811 113,200 118,800 5,600 Move Maintenance Administration Facilities (City Shop) budget to Central Services, leave $1,500 for small tools and equip. $18,800(salary& benefit, repair&maint, Utilities, supply) Professional Services - Divco Contract = $11,000 annual fee + $2,000 (minor repairs) +Appleand Pest Control = $250 x 4 times per year Contracted Custodial Services -ABM Janitorial Contract - $21.540 annual fee +tax+ bio-hazard/specialty, cleaning +Floor stripping, etc - $25,000 Repairs & Maintnenance- Irrigation, doors, locks, tree spraying, plumbing, etc. 2013 Capital Outlay - $20,000 electrical upgrades to car port, salt shed and chemical storage building - not planned - unlikely for 2013 - Moved to 2014 $15,000 Pave Lower Employee Parking Lot -Will be done in 2013 $5,000 Landscaping Improvements to the Police Admin Building - not likely for 2013 Purchase and installation of two defibrillators for City Hall... Approximately $3,000 .... included in capital in 2014. m 2014 BUDGET GENERALFUND LAW ENFORCEMENT Salaries This line item is salaries for the Police Chief, Assistant Police Chief, police officer bargaining unit and police clerical bargaining unit employees. The City is operating under a collective bargaining agreement with these employees who are affiliated with the Teamsters Union for the years 2011 thru 2013, expiring on December 31, 2013. Negotiations for a new agreement have begun, but not sufficiently to ascertain the exact change in compensation or benefit costs. The City has estimated 2014 costs based upon recent historical experience and estimated Council expectations. COPS Salaries A COPS (Community Oriented Policing Services) officer was hired late in 2009 under this three year federal grant program administered by the US Department of Justice, which has been fully funded and expired in late 2012. Overtime Salaries Overtime is incurred for court, detective call out, coverage for sick and vacation leave, mandatory/needed training, shift hold overs due to service calls, special enforcement programs and special events. Benefits This figure covers city paid portions of medical benefits, retirement, social security, L&I, disability, life insurance and employment security. Clothing Allowance This figure is for the purchase and maintenance (not including drycleaning) of uniforms and police -related equipment by officers who each receive up to $600 per year in reimbursement for such purchases. Tuition Reimbursement This amount is estimated for police officers who are attending college for allowable reimbursement of costs under this program and according to terms of the collective bargaining unit agreements. Office Supplies Individual department office supplies. 50 Fuel Consumed Fuel for police vehicles. Small Tools & Equipment This amount is for firearms qualifications supplies, evidence gathering supplies, emergency vehicle equipment, bullet proof vests, mobile data terminals, radar equipment, radios, weapons, flashlights, batteries, tapes, flares, first aid supplies, uniforms/equipment for new hires, and other emergency equipment. Professional Services This amount covers interpreting fees, polygraph and psychological exams, messenger service fees, and paper shredding service. Telephone This amount covers cellular telephones, long distance, fax, via RiverCom auto attendant, and mobile data terminal charges. Postaee This amount is for department mailing expenses. Travel This amount covers the expense of meals and lodging to attend criminal justice training. Advertisine This amount is for department advertising expenses. Insurance This amount is for police department liability and property insurance, including claims deductibles. Repairs & Maintenance This amount is for repairs and maintenance of vehicles, radar equipment, radio equipment, computers, office equipment, and other emergency equipment. Miscellaneous This amount covers the expense of radar calibrations, professional membership dues, vehicle wash tokens, medical examinations, and first aid kit replacements. Reserves This figure is for uniforms, equipment, and training for reserve police officers. 51 Dry cleanine This amount is for the cleaning and pressing of officers', police clerical employees', and reserves' uniforms. Crime Prevention Public safety materials and supplies. Trainine — Chief This amount is for the registration fees for criminal justice training for the police chief. Trainine — Officers This amount is for the registration fees for criminal justice training for sergeants, detectives, and patrol officers. Training — Office Staff This amount is for the registration fees for criminal justice records training. Other Services This amount is for the cost of firearms qualifications usage of the gun club range, and emergency driving training at the Ephrata airport. Ancillary This figure covers the Interfund expense for Street Department personnel to perform maintenance on police vehicles and equipment such as oil changes and minor repairs. Capital Outlay This amount is for copier lease fees, purchase of police vehicles and other equipment. The annual Spillman computer software maintenance agreement to run the new National Incident Reporting System (unfunded federal mandate), which was previously charged to this account, is now included in the Information Technology Department expenditures. Jail Services - Detention Housing of prisoners is provided by the Chelan County Regional Justice Center and the Okanagan County Jail under inter -local agreements. Per -day charges are currently $73.50 and $52.00 respectively. Utilization is expected to be similar in 2014 in comparison to 2013, consequently 2014 reflects only a modest budget increase. 4-1 CITY OF EAST WENATCHEE LAW ENFORCEMENT EXPENDITURES LAW ENFORCEMENT 2014 BUDGET WORKSHEET - Department Head - Police Chief PAGE IOF2 Numbers Description Actual Actual Actual Actual Actual Actual Budget 9 Months Estimate Budget range 001.000.210.521.10.10.00 Salanes 1,263,672 1,479,147 1,551,757 1.613,431 1.641,248 1,771.431 1,775,000 1,275.049 1,710,000 1,799,400 89400 001.000,210.521.10.10.01 COPS Salaries - 60,842 70,384 67,027 _ 001.000210.521.10.10.02 Overtime 68.951 58,838 64,000 76,478 63,223 74,759 53,500 46,957 53,500 55,000 Salaries 1,500 001.000.210.521.10.10.03 Overtime Sal- - _ 4,105 3,139 4,632 6,400 3,670 6,400 6,400 Traffic Control _ 001.000.210.521,10.10,05 SRO Salaries 16,532 7.247 001.000.210.521.10.20.00 Benefits 469,624 546,612 583.725 638,382 635,186 652,121 736,0011 520,137 695,000 71g,000 24,000 001.000.210.521.10.20.01 Clothing 7327 14,162 12,131 13,666 12.229 14,691 13,800 7,005 13,800 14,400 Allowance 600 001.000.210.521.10.20.02 COPS Benefits - 29,294 28,018 28,669 - 001.000.210.521.10.20.03 CRDTF Benefits - 001.000.210,521.10.20.05 SRO Benefits 5,951 2.669 - 001.000.210.521.10.25.00 Tuition Reimbursement 27,648 16,000 15,000 001.ODD.210.521.10.31.00 Office Supplies 6,697 6,542 5,339 4,480 3,864 037 5,500 1,868 4,500 5,500 1000 001.000.210.521.10.31.01 Central Stares 531 267 001.000.210.521.10.32.00 Fuel Consumed 44,078 64,807 45,419 50,053 72.930 66,852 58,400 40,101 65,000 56,000 1,000 001.000.210.521.10.35.00 Small Tools& 12.439 10.212 4,886 6.991 6,513 6,953 7,900 3,616 7,500 7,500 Equipment 001.000.210.521.10.35.01 WASPC Black _ _ 3,000 Grant _ 001.000.210.521.10.35.02 WASPC Traffic _ 1,087 1,065 2,500 3,000 Safe Grt 3,000 Bulletproof Vest Grant 3,000 001.000.210.521.10.41.00 Professional 7,308 6,965 7,542 7,116 7,354 8,700 7,800 5,616 7,800 7,800 Services 001.000.210.521.10.42.00 Dispatch 2,194 - 1,746 100 100) 001.00D.210.521.10.42,01 Telephone 14,533 18,192 17,859 16,614 16,329 18,293 17,400 12,409 17,400 17,900 500 001,000.210.521.10.42.03 Postage 906 471 387 426 507 365 420 325 420 420 001.000.210.521.10.43.00 Travel 4,512 7.089 5,086 4,940 6,417 4,192 6,500 5,116 6,500 10,OOD 1 3,500 001.000.210.521.10.44.00 Advertising - 245 - 300 001.000,210.521.10.46.00 Insurance 24,997 27,653 28,211 31.333 33.634 40,704 38,200 39,511 39,600 40,000 500 001.000.210.521.10.48.00 Repairs& 43,817 55,196 46,715 41,675 44,231 45,101 45,000 29,685 45,000 45,000 Maintenance 001.000.210.521.lOA9.00 Miscellaneous 4,399 2.286 3,849 4.260 3,268 3.681 3,700 2,676 3,700 3.700 001.000.210.521.10.49.01 Reserves 490 3,554 856 745 820 1,300 18 9DO 1,200 300 001.000,210.521.10.49.02 Drycleaning 4,003 4.545 1 2,645 2,541 2.181 1 2,258 2,400 1,158 2,200 2,200 001.000.210.521 23 01.00 K-9 Unit 682 834 - 001.000.210.521.30,00.00 Crime 330 456 - - 198 2D0 3 200 200 Prevention 001.000.210.521.40.20.00 Training 001.000.210.521.40.22.00 Training - - 269 328 400 400 400 001.000.210.521.40.25.00 Training - 1,192 2,053 1,344 970 1,572 2,765 6.500 1,114 2,500 3,000 Officers 500 001:000.210.521.40.27.00 Training- 90 - 35 200 100 200 400 Office Staff 200 001.000210.521,30.02.00 THSffyComm 6.146 Grant Subtotal 2,00%117 1 2,322,326 1 2,380,895 1 2,636,100 1 2,654,328 1 2,820,177 2,791,320 1 1,997,880 1 2,672,120 1 2,816,420 144.300 53 ILAW ENFORCEMENT EXPENDITURES LAW ENFORCEMENT 2014 BUDGET WORKSHEET PAGE 2 OF 2 PAGE 2 OF 2 BARS 2007 2008 2009 2010 2011 2012 1111 2013 2113 2114 ss Numbers Description Actual Actual Actual Actual Aetual Actual Budget 6 Months Estimate Budget F Change 001.000.210.521.90.20.00 001.000.210.521.90.25.00 001.000.210.525,92.00.00 001,000.210.594.21.50.00 Jail Services - Finance 001.000.230.523.21.10.00 001.000.230.5232120.00 001.000.230.523.21.30.00 mergency, Management -F 001.000.250.525.10.10.00 001.000.250.525.10.20.00 001.000.250.525.10.30.00 Forward Forward 2,009,117 2,322,326 2,380,895 2,636,100 2,654,328 2,820,177 2,791,320 1,997,880 21672.120 2,816,420 144,300 Other Services 445 445 500 1,070 - 1,500 1,200 30 1.000 1,300 300 Ancillary 3,644 6.127 4.228 5,907 7,546 6,342 6,500 5,887 6.500 6,700 200 Emerg Services 379 - - - - Capital Outlay 56,837 45,243 38.909 36,438 105.996 79,528 21,100 19,089 21,000 80,000 59,000 Totals 2,070,043 2,374,520 2,424,532 2,679,515 2,767,870 2,907,547 2,320,120 2.022.886 2,700,620 2,904,420 203,800 Detention 121,150 182,086 250,839 231,444 255.814 262,965 350,000 192.078 275,000 305,000 30,000 Medical Care for - 217 1,421 19,594 8,000 3,281 8,000 8,000 Prisoner _ Juvenile 3,080 10,010 4.040 8.280 5,520 8,500 4,680 8,500 8,500 Detention Totals 127,150 185,168 260,849 235,701 265,515 288,079 366,6D0 200,039 291,500 321,SOU 30,000 plies Chef Salaries 10.122 10,109 10,008 10,008 - Benefits 2,869 2.940 3,003 822 - Equipment - 904 1.000 - Totals 12,991 13,953 13,011 11,830 - - 2014 Capital Budget: Copier Lease Payments and Two Police Vehicles 54 2014 BUDGET GENERAL FUND PLANNING DEPARTMENT Salaries This line item includes salaries for the Community Development Director, and 25% of the Permit Technician, who also supports the Code Compliance Inspector and the Street Department. An Associate Planner left the City's employment in2010 and that position is currently open and unfilled. Benefits The benefits line item is payroll benefits; medical, dental, and vision premiums; and retirement contributions for the Community Development Director, and 25% of the Permit Technician. Professional Services The requested amount for this line item anticipates expenses necessary to complete long range planning projects next year. Several of these projects will require the use of outside professionals. Hearine Examiner The requested amount for this line item anticipates expenses necessary for a hearing examiner processing quasi-judicial applications. This amount is an estimate based upon the average number of permits processed. The City contracts for the hearing examiner position. Other Expense Line Items Other expenses are self-explanatory according to titles and nature. The level and changes in these expenditures reflect specific analysis by the department head. 55 CRY OF EAST WENATCHEE PLANNING DEPARTMENT EXPENDITURES PLANNING DEPARTMENT 2014 BUDGET WORKSHEET - Department Head Expenditures BARS Numbers Description 2007 Actual 2008 Actuate 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Budget 2013 9 Months 2013 Estimate 2014 Budget $$ Change 001.000.580.558.10.10.00 Salaries 109.035 124,477 125,822 123,983 83,672 85,884 90,300 66,162 90,000 95,200 5,200 001.000.580.558.10.20.00 Benefits 34.752 37,954 38,841 37,047 24.914 26,918 30,200 20,935 29,000 32,000 3,000 001.000.580.558.10.3L00 Office Supplies 1,102 683 628 893 15 774 3,500 1,107 1,500 900 (600) 001.000,580.558.10.31.01 Central Stores 193 482 19 - 001.000.580,558.10.32.00 Fuel Consumed 571 480 1 270 157 170 105 209 177 225 250 25 001,000,580.558.10.35.00 Small Tools& Equipment 168 92 12 161 13 300 159 300 150 (150) 001.000.580.558.10.41.00 Professional Services 4982 3.,924 2,283 1,315 3,567 1,298 85,000 71,157 85,000 37,000 (48,000) 001,000,580,558.10.41.01 Hearings Examiner - 1,350 - 1,350 2,250 900 900 450 900 450 001.000.580.558.10.42.01 Telephone 232 48 - - 001.000.580.558.10.41.02 Engr/Architect Svc 190 001.000.580.558.10.42.03 Postage 514 172 (9) (16) (47) 1,500 001.000.580.558,10.43.00 Travel 1,282 361 182 23 104 12 400 359 400 400 - 001.000.580.558.10.44.00 Advertising 1.844 1,453 2,269 1,639 1,840 1,778 2.800 1,020 2,000 2,000 - 001.000,580,558,10.46.00 Insurance 2,401 2,831 2,885 3.238 3,390 3,890 4,100 4,172 4,200 j 4,275 75 001.000.580.558.10.48.00 Repairs & Maintenance 396 774 494 202 1,143 443 500 419 600 500 (100) 001,000.680.558.10.49.00 Miscellaneous 1,955 1.158 1,414 965 544 697 700 894 900 g00 - 001.000.580.558.20.41.00 GMA(DCTED) 570 - - _ 001.000.580.558.40.00.00 Training 441 822 595 414 63 399 800 230 750 800 50 001.000.580.594.00,60.00 Capital Outlay 745 8,952 - Totals 160,445 1 186,659 175,785 171,222 121,97671123,111 221,200 166,791 215,325 175,275 (40,050) BARS Numbers Description 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Budget 2013 9Months 2013 Estimate 2014 Budget $$ Change 001.000.000.345.80.00.00 Planning & Dev Fees 4,590 7,554 10,490 3.232 8,466 3,453 4,000 2,136 2,500 3,000 Soo 001.000.000.345.89.00.00 SEPA Fees 1,000 300 483 322 1.751 904 1,W0 957 1.000 1,000 001.000.000.331.16.75.00 Commerce Grant 001.000.000,331.16.78.00 DC Regional Council """* 90,000 90,000 90,000 (90,000) 51000 5,000 Totals 5,590 7,854 10,973 3,554 10,217 4,357 95,000 93,093 93,500 9,000 (84,500) """"Request Approved by the Regional Council in 2011 for $5,000 to support the improvements in the "Downtown" project- North end. 56 2014 BUDGET GENERAL FUND CODE COMPLIANCE DEPARTMENT Salaries This line item is salaries for the Code Compliance Officer/Building Inspector and 50% of the Permit Technician. Benefits The benefits line item is payroll benefits; medical, dental, and vision premiums; and retirement contributions for the Code Compliance Officer/Building Inspector and 50% of the Permit Technician. Professional Services The City is required to have fire marshal services and is currently utilizing the Douglas County Fire District for those services. The Fire Chief requested payment for these services starting in 2005. The Fire Marshal has requested an increase from the previous annual amount of $16,300, to $19,000 for 2014, payable in quarterly instalments. Other Expense Line Items Other expenses are self-explanatory according to titles and nature. The level and changes in these expenditures reflect specific analysis by the department head. 57 CITY OF EAST WENATCHEE CODE COMPLIANCE DEPARTMENT EXPENDITURES CODE COMPLIANCE 2014 BUDGET WORKSHEET - Department Head Expenditures BARS Numbers Description 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Budget 2013 9 Months 2013 Estimate 2014 Budget $ Change 001.000.590.559.10,10.00 Salaries 71,274 74,759 76.234 76,472 77,464 80,162 83.500 63,283 $3,500 88,400 4,900 001.000.590.559.10,20.00 Benefits 27,419 35,441 37,085 38,156 39,160. 42,519 47,500 33,273 45,000 48,200 3.200 001.000.590.559.10.31.00 Office Supplies 1.181 629 95 1,036 57 79 1,500 1,307 1,500 200 (1,300) 001.000.590.659.10,31.01 Central Stores 97 235 - 001.000.690.559.10.32.00 Fuel Consumed 464 938 527 522 550 609 650 357 650 650 001,000.590.559.10.35.00 Small Tools& Equipment 16 - 13 99 ' 001.000.590.559.10.41.00 Professional Services 35 8,150 - - 001.000.590.559.10.41.01 Fire Marshal Services 16,300 8,150 16,300 16,300 16,300 16,300 16,300 12,225 16,300 19,000 2,700 001.000.590.559.10.42.01 Telephone 46 13 001,000.590.559.10.42.03 Postage 54 14 - 001,000.590.569.10.43.00 Travel 132 253 7 221 102 400 200 1,500 1,300 001.000.590.559.10.44.00 Advertising - 209 - 250 250 001.000.590.559.10.46:00 Insurance 1,001 1,566 1.673 1,851 1.960 2,575 2,700 21727 2,750 2,850 100 001.000.590.559.10.48.00 Repairs& Maintenance 332 868 339 309 345 400 578 650 400 250 ( ) 001.000.590.559.10.49.00 Miscellaneous 516 792 480 605 95 269 250 207 250 460 210 001.000.590.559,40.00.00 Training 294 335 235 65 - 135 200 125 200 465 265 001.000.590.594.40.60.00 Capital Outlay 373 - - Totals 119,434 1 132,143 132,980 135,228 136,203 143,095 153,400 774,082 151,000 162,375 11,375 Revenue BARS Numbers Description 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Budget 2013 9Months 2013 Estimate 2014 Budget $$ Change 001.000.000.322.10,00.00 Building & Structure Permits 161,794 89,586 64,690 41,248 53,422 115,828 45,000 45,972 60,000 50,000 (10,000) 001.000.000.345.83.00.00 Plan Checking Fees 60,328 36,968 24,590 21,622 27,362 65,875 23,000 23,719 303000 25,000 (5,000) 001.000.000.342.40.00.01 lFire Marshal Seri 47 471 250 1 350 1 495 523 250 1 377 495 400 (95) Totals 222A69 126,601 89,630 63,220 81,279 182,226 68,250 70,068 90,495 75.400 (15,095) 001.000,000.380.00.50.01 State Bldg Surch 47 1 1,024 699 1 396 477 1 337 337 1 288 330 350 - 2014 BUDGET GENERALFUND STORM WATER UTILITY Note: The City of East Wenatchee has the responsibility to provide maintenance and manage construction projects for the Storm Water Utility utilizing street department labor and equipment resources, or in some cases with capital projects, use of outside vendors. This work is reimbursed at cost under terms of an interlocal agreement between the City and the Greater East Wenatchee Storm Water Utility (GEWSWU), whereby the GEWSWU charges an annual fee of $45.00 to City and County residents in the local area for each impervious unit of space, generally a residential lot. This rate was $35.00 in 2009, and was raised $5.00 each year in 2010 and 2011 through a combined vote of the City of East Wenatchee and the Douglas County Councils. The perceived need for these increases was the necessity to satisfy the costs to comply with the National Pollutant Discharge Elimination System (NPDES) regulations related to Storm Water discharge and treatment. The City's fee for its impervious surfaces (streets, City Hall property, City parking lots, etc.) increased from $114,000 in 2009 to $130,000 in 2010, and to $149,000 in 2011, 2012 and 2013. Absent an action by the GEWSWU, the fee in budgeted at that same amount for 2014. The Storm Water Utility jointly annually establishes the need and amount for maintenance and capital projects, and provides the resources on a reimbursement basis for the City's costs in providing those maintenance and capital services as described above. The City and the County have also applied for and received individual and joint grants from the State to assist in compliance with the NPDES regulations. The City is represented on the Storm Water Utility by the City Engineer, Associate Engineer, and an assigned City Council Member as a "City Management Team" to provide the necessary collaboration and coordination with representatives from Douglas County to successfully manage, maintain and extend the stone water system throughout its service area. Revenue: The City records Storm Water Utility Revenue from reimbursements from the GEWSWU and from grants. Generally, revenue results from administrative services, improvement projects, construction projects and from NPDES activities. The City tracks its internal costs, as well as those incurred by bidding and incurring costs by contracting work out. Expenditures: Internal costs are predominantly incurred by Street Department personnel assigned to SWU work within the City limits, and those supplies, materials and equipment costs of doing the work. In addition to small capital projects, the City is responsible for the completion of the Canyon "A" Storm Water Drain System in the GEWSWU service area. Budget for 2014: The Storm Water Utility operational plans for 2014 are communicated on the following budget worksheets with explanations of the projects expected to be completed in 2014. 59 CITY OF EAST WENATCHEE STORM WATER UTILITY • REVENUE CITY STORM WATER UTILITY 2014 BUDGET WORKSHEET-Department Hand BARS Numbers Oesalp0e0 2010 Actual 2011 Actual 1 2012 ACNaI 2013 Bud,e 2013 9Munlhs 2013 EeOmo(e 2014 Budge $ Change CHARGES FOR SERACES - 050.000.000.343.13.00.00 Administrative Services 46,80$ 18,463 12,200 6,044 23,000 28,700 S UG 050.000.000,343.13.00.20 SWU Maintenance Services 3.817 3,654 14,372 (14,872) Toul 50,625 3,654 18,463 12,200 8,044 3],8]2 28,700(9.17211 IMPROVEMENTPROJECTS 050000.000.343A 3.00.30 Improvemem Projecu Total 35;832 06,499 87.075 100,000 7,696 fi8,000 120,000 52,000 CONSTRUCTION PROJECTS: 050.000.000.343.13.00.33 WVSWP Deum Fa6ity 75,000 75,000 75,000 050.000.000.343.13.00.35 SWU Eastman) Design 6,891 253 253 (253) 050.000.000.343.13.00.37 SWU Eastmont SDC 11,385 - 050.000,000.343.13.00.39 SWU Eamu.t Consrcuction 94,875 362,000 375,000 (375.000 050.000,000.343.13,00.40 Can nA Comm Phase 6.450 050.000.000,343.13.00.49 Cnyn A SDC Phase 5.565 37,333 35,000 2.105 15.000 (15pG0 050.000.000.343.13.00.50 Canyon A Cmub Phase 3 26,612 151,135 332,286 300,000 184,200 250.000 (250,000 050.000.000.343.13.00.52 Can nA Comm Phase4 2.417 220,000 104,976 116,000 (115,000) 050.000.000,343.13.00.54 Cnyn A Coosrt Ph4 FDP TV 25,000 050000.000.343.13.00.51 Retrofit 3rd Street P ject Com mcdon 26 200,000 24,000 158,400 134.400 Rebofit 3rd Street Project SDC 26 17,600 17,600 Ele ater Upgrades -Sucet Area 20,000 - Total 58,062 159,169 376,510 956,260 1 653,533 1 779,253 1 251,000 (528.253 NPDESREVENUE 050.000.000.343.13.00.75 DOE DC NPDES Ph200600351 38.783 050.000.000.343.13.00.77 DOE CEW NPDES Ph2 G1000254 50,000 - 050.000.000,343.13.00.79 DOE COW NPDES Ph2 GI 000365 5,000 050000. 000. 343.13.00.81 DOE COW NPDES Ph200000.166 3.961 050000000.34313.00.83 DOE CEW NPDES Ca Gr110039 60,320 20,735 0,680 70,323 71,000 (71.000 050.000000,343.13.00.90 Greater EW SWU NPDES 45.722 156,463 147,733 81,961 103,000 248,900 145.900 050.000. 000,343.13.00.92 0&M Allocadon 61,279 100,000 loopo 100.000 0500M.000.343.13.00.94 EWSharc Com Plan 30,900 739 26,000 (26,000 DOE CEW NPDES Cap (New Grant) 50,000 50.000 DOE CEW NPDES LID Design(New Grant) 120,000 120.000 NPDESMaintenance Ca ital0otlay(sw a&ATVS n r) 246,667 246,667 Caplial E9eipmenl 7,400 TSmI 38,783 226,282 977,210 315413 153p23 207.400 765,567 558,167 TOTAL STORM WATER UTILITY REVENUES 183,312 475614 659,266 1,306,013 82G,296 1,092,525 1,185,26] 72,742 60 STORM WATER UTILITY - EXPENDITURES 2014 BUDGET WORKSHEET -Department Head BARS Numbers Description 2010 Actual 2111 Actual 2012 Actual 2113 Budget 2013 9Months 2013 Est/mate 2014 Budget $ Change SWU Maintenance 050.000.310531.30.10.DO Salaries 32,541 050.000.310.531.31.20.00 Benefits 16,140 050.000,310.531.30.30.00 Supplies 2,989 050,000.310,531,30.41.00 Prof Services 6,609 050.000.310.531.30.44,00 A&enising 98 050.ODD.310.531.30.45.00 Rentals/Leases 1,764 - - 050.000.310.531.30.47.00 Utilities 956 050.000.310.531.30.48.00 Repairs/Malnt - tal Maintenance Expenditures 61,117 - BARS Numbers Description 2010 Actual 2011 Actual 2012 Actual 2013 Budget 1013 9 Months 2013 Estimate 2014 Budget SWU Administration 050.000,311. 531,31.10.00 Salaries 38 8,201 4,371 7,08D 9,719 15,000 10,620 050.000.311.531.31.20.00 Benefits 43 2,774 2,397 4,920 6.157 9.000 7,330 050,000,311,531.31.41.00 Prof Services 260 400 - 050.000,311.531.31.31.00 SWU Annual Billing Fee 14,872 15,000 5,500 050.000,311.531.31.44.00 Advertising 200 100 200 050.000,311.531.31.49.00 Miscellaneous - 050.000,311,531, 31.51.00 InterGovtProfSVus 301 - 050.000.311.531.31.9D.00 Admin-Accounting - 050,000.311,531.31.55.00 Comp Plan Costs 30,000 25,869 26,000 5,000 050.000.311.596.31.60.00 Capital Outlay :at Administration Expenditures 341 11,676 6,768 42,200 55,617 65,100 28,700 BARS Numbers Description 2010 Actual 2011 Actual 2012 Estimate 2013 Budget 2013 9Months 2013 Estimate 2014 Budget $ Change SWU Ca itallConstructlon 050,000.312.531.32.00.05 CnynA Design Phase 2 050.000.312.531.32.00.10 CnynAROW Phase 050.000.312.531.32,00.12 Cnyn A SDC Phase 2 374 166 050.000,312,531.32.00.15 CnynA Constr Phase 2 26,274 177 050.000.312.531.32.01.05 CnynA Dan Phase 3 33,094 2,421 - 050.000.312.631.32.25,00 Cnyn A SDC Phase 13,092 15,047 26,710 35.000 13,116 15,000 (15,000) 050,000.312.531.32.35,00 Cnyn A Constr Phase 3 145,900 333.905 300,000 231,407 250.000 (250,000) 050.000.312.531.32.02.05 Cnyn A Design Phase 4 050.000.312.531,32.02.12 Cnyn A SOC Phase 4 387 5,454 20,000 050.000.312.531.32.02.15 Cnyn A Constr Phase 4 30,809 200.000 104,975 115,000 (115,000 050,000,312. 531.32.02.40 SWU Eastmonl Design - 050.000.312.531.32.02.42 SWU Easbnonl BOO 11,385 060.000,312.531.32.02.45 SWU Eastmont Constr 94,875 362,600 375,000 (375.000) D50.000 312.531.32,1 0.00 Salaries -Impv Not 3,576 18,732 22.000 (22000) 050A00, 312. 531.32.20.00 Benefits -Impv Proj 2,260 13,411 16,000 (16.000) 050.000, 312.531.32.15.00 Small l mprovement Proj 14,216 76,319 40,464 100.000 20,379 30,000 120,000 90,000 050.000.312.531.32.02.36 WVSWP Decant Facility 75,000 75,000 1 75.000 61 CITY OF EAST WENATCHEE STORM WATER UTILITY - EXPENDITURES 2014 BUDGET WORKSHEET - Department Head BARS Numbers Description 2010 Actual 2011 Actual 2012 Actual 2013 Budget 2013 9Months 2013 Estimate 2014 Budget $ Change 050.000.312531, 32.02.31 3rd St SWU Retrofit Engr 24,000 2,079 24,000 (24,000) 050.000. 312531,32,02.33 3rd St SWU Retrofit SDC 17,600 17,600 17.600 050.000,312.531.32.02.32 3rd St SWU Retrofit Constr 150,400 435 500 158,400 157,000 French Street (Design) 9,600 9,600 VMP LID Proj (Design) 20,000 100,000 80,000 Grant Road Pipe Lining 80,000 80,000 050.000.312,531.32.30.00 Prof Services 050.000,312,531.32.41.00 Supplies - - 050.000.312.531.32.44.00 Advertising 050.000.312.531.32.45.00 Rentals 050.000.312.531.32.48,00 Rep & Maint 050.000.310,531.30.49,00 Miscellaneous 050.000.310.531.30.60.00 Capital Outlay Total Construction Expenditures 120,246 242,277 414,793 1,036,260 767,427 867,500 560,600 (306,900 BARS Numbers Description 2010 Actual 2011 Actual 2012 Actual 2013 Budget 2013 9Months 2013 Estimate 2014 Budget $ Change SWU NPDES REGS 050.000, 313,531,33.10.00 Salaries 46,979 64,927 115.000 48,152 70,000 135,000 65,000 050.000.313.531.33.20.00 Benefits 27,672 35,665 67,650 29,785 40,000 a0,000 40,000 050,000.313.531.33.30.00 Supplies 2,506 40,167 34,793 25,000 29,940 40,000 65,000 25,000 050.000.313,531,33,31.00 Office Supplies 805 67 050.000.313.531.33.35.00 Small Tools & Equipment 2,172 - 2,000 2.000 050,000.313.531, 33,40.00 Training 495 280 4,000 361 1,000 4,000 3.000 050.000.313,531. 33.41.00 Professional Svcs 6,405 3,165 475 500 65 1,000 7.000 050.000.313.531,33.42.00 Postage 100 100 100 050,000.313,531, 33,43.00 Travel 1,000 - 1,000 1.000 050.000,313.531.33.44,00 Advertising 97 500 500 500 050.000.313.531.33,49.00 Miscellaneous 3,394 3,898 3,000 2,976 3,000 5.000 2,000 050.000.313.531.33.51.01 DEOE Ms4 Annual Permit 1,453 3,006 3,181 3,106 1,628 3,300 3,300 050.000.313.531.33.53.01 Equipment Rental 6,543 9,593 25,000 10,993 15,000 25,000 10,000 050.000313.531.3353.05 Contracted Services 57,141 25,000 20,000 20,000 050.000.313.531.33.53.11 InterGpvl Services 1,000 1,000 1,000 050,000,313,531.33.53.15 Monitoring 2,000 2,000 2,000 Capital Outlay (Sweeper & ATV) 246,667 246.667 050.000.315.594.33,60.00 Capital Equipment 7,390 7,400 (7400) Total NPDES Expenditures 8,134 142,815 273,056 131,290 180,700 597,567 410,867 050.000.315.531.34.15,00 Annual Utility Charge q32 8,725 146,790 148,725 146,790 147,000 147,000 Grand total SWU Expenditures ,812 771,166 1,500,241 7,707,124 1,260,300 1,333,867 76,967 62 CITY OF EAST WENATCHEE STORM WATER UTILITY - EXPENDITURES 2013 BUDGET WORKSHEET - Department Head NPDES Program Requirements - DOE Pass Through Grant - NPDES Program activities = $50,000 (revenue / Proposed to use for purchase of new regen air vacuum sweeper) $40,000 increase in supplies account to replace water quality treatment filters on Baker Avenue between 9lh street and 3rd street NE Majority of Brandon's time is spent on Stormwater Utility Dedicated street maintenance staff person, approx 112 time FTE - Increase Salaries and benefits account to cover additional assistance from Street Department Frequent Equipment rental cost; Mini Excavator, trailers, roller/compactors, moving equipment, vacuum sweeper Covers all maintenance cost related to stormwater; all pond maintenance, roadside conveyance, pipe conveyance and structure, sweeping/street cleaning Covers Construction and PostCon requirements; development review, inspections, recordkeeping, reporting, annual reports Covers all NPDES Admin requirements; inspections, recordkeeping, reporting, public education and outreach, Illicit discharges or connections, annual reports Small Improvement Protects - Note: GEWSWU Como plan will be complete January 2014, this will define CIP protects Dolfay Lane and 11th Street Project - Design completed in 2013, 2013 account short in funding, delay construction until 2014 - Construction estimate $68,000 - Ashland / Astor- $50,000 survey work complete. Need to design and construct 2013, delayed to 2014 - Fuller Lane - Depending on Comp Plan, this way be categorized as a Capital Improvement Prj - Keller and 5th Street - Depending on Camp Plan, this way be categorized as a Capital Improvement Prj Capital Protects - Note: GEWSW U Como plan will be complete January 2014, this will define CIP Protects Retrofit 5 Catch Basins 3rd St NE & VMP - Design complete in 2013, Construction in 2014 = $158,000 Wenatchee Valley Regional Decant Facility - City of East Wenatchee match = $75,000 construction - Construction delayed until 2014 DOE LID Retrofit Design Grant (Design funding only) - $120.000.00 French Street Design work - $9,600.00 Grant Road Pipe Lining Project - $80,000.00 Capital Protects - Purchase of a new Regenerative Air Vacuum Sweeper - $225,000.00 (this was preliminarily discussed with SWU, not sure if it Will be approved) 1/3 SWU Cost contribution for the purchase of an ATV Utility Vehicle - $10,000.00 Small Tools: $2,000 for partial payment for a new aerial photo of the City, used for SWU planning purposes. 63 2014 BUDGET STREETFUND REVENUE Property Tax The Street Fund is allocated a portion of property tax receipts. For Z014, $200,000 has been budgeted. Sales &Use Tax The Street Fund is also allocated a portion of sales tax receipts. For 2014, $250,000 has been budgeted. Licenses & Permits Street and curb permits are expected to be $3,500 in 2014. Intergovernmental Revenue Street Fuel Excise Tax (SFET) is paid to the State by retailers from the sale in the City of gasoline and diesel at the current rate of 37.5 cents per gallon, and subsequently remitted to the City. SFET is limited in use by the City for street maintenance. $283,000 has been budgeted for 2014, a $10,000 or 3.6% increase over the estimated actual receipts for 2013. Maintenance Street Department expenses are budgeted according to the nature of the activity, supported by time sheets from employees for labor costs, and by vendor invoices for supplies and materials. Maintenance expenditures are expected to continue at current levels, except that since 2011, a portion is now charged to the Storm Water Utility portion of the General Fund as an NPDES (National Pollutant Discharge Elimination System) expense. These expenditures include street cleaning which are now considered a "good housekeeping" practice under NPDES regulations. Administration Costs in these categories include all other costs of the Street Department, including the Associate Engineer and 25% of the cost of the Permit Technician for administrative support. Employee benefit costs for the Street Department were previously charged to administration, and beginning in April 2010 with the change in accounting software, are allocated to the appropriate maintenance categories above to better reflect the true costs of these activities. I CITY OF EAST WENATCHEE STREET FUND 101 REVENUES STREET FUND REVENUES 2014 BUDGET WORKSHEET BARS Numbers 2007 Description Actual 2011 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Budget 2013 2013 9 Months Estimate 2014 Budget 11 Change 101,000.000. 308.00.00.00 Beginning NC&I 50,684 1 101,977 45,082 25,949 1 15,777 39,401 1 25,071 1 74.862 1 74,862 90.337 Totals 50,68/ 1 101,977 45,082 25,949 15,777 39,401 1 25,071 74,862 74,862 1 90,337 15,475 Taxes 101.001000.311.10.00.00 Property Tax 157.317 244.446 200.000 200,000 200,000 200,000 300,000 125,000 300,000 200,000 (100,000) 101.000 .000 311. 10.00.01 Contingency Property Tax _ 101,000.000,313. 10.00.00 Sales & Use Tax 478,650 488.566 469,064 425,000 220,ODO 336,000 25D,000 250,000 250,000 250.000 Totals 635,967 733,012 669,064 625,000 420,000 536,000 550,000 375,(100 550,000 450.000 (10D,000) Licenses & Permits 101,000.000.322.40.00.00 Street &Curb Permits 7.552 3,528 2,130 2,053 1,690 2,530 2,000 3,025 3,500 3,500 Tofa/s 1 7,552 3,528 2,130 1 2,053 1 1,690 2,530 2,000 1 3,025 3,500 3,500 Intergovernmental Revenue 101.000.000.336.00.87.00 Street Fuel Excise Tax 252,637 262,848 251,701 252.553 272,213 270,103 275,000 202,212 273,200 283,000 9,800 101 000.000.336.00.88.00 Arterlal Slreel Excise ITa Totals 252,637 262,848 1 251,701 1 25ZS53 1 272,213 1 270,103 275,000 202,212 273,200 283,000 9,800 Miscellaneous 101.000.000.313.14.00.00 Storm Wtr Utility 36,196 101.000.000.350.00.00.00 Miscellaneous 221 966 455 177 - - 101,000.000.361.00.00.00 Interest Earnings 2,838 987 - 25 - 101400.000. 361.40.00.00 Sales Tax Interest 2,347 2,248 2,012 1,013 509 277 300 101D00.000.363.00.00.00 Insurance Claims Pyml 40,278 - - - - Totals 45,684 40,397 2,467 1,190 534 277 300 Grand Total Current Revenue 941,840 1 1,D39,785 1 925,362 880,796 694,437 808,910 827,300 580,237 826,700 736,500 (gD,200) Total Available Resources 992,524 1 1,141,762 1 970,444 906,745 1 710,214 848,311 1 852.377 1 655,099 1 901,562 1 826,837 1 (74,725) 65 CITY OF FAST WENATCHEE STREET FUND 101 EXPENDITURES STREET FUND EXPENDITURES 2014 WORKSHEET BARS Numbers 2007 Description Actua/ 2006 Actual 1 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Budget 2013 10 hion(hs 2013 Estimate 2014 Budget $$ Change Total Available Resources 992.524 1,141.762 970.444 906,745 710.214 848,311 852.371 6 55,099 1 9 11.562 826.837 71 4.7251 MAINTENANCE Title Account Roadway 20,769 13,087 49,005 59,115 41,101 46,724 42,966 52.764 60,000 62,000 (8,000) 101,000.420.542,30,10,00 salaries 17,286 16,143 22,400 18,228 22,000 20,000 (2,000) 101.000.420.542. 30.20.00 benefits 10,164 9,809 13,266 9.545 12,000 12,000 101,000.420.542.30.30.00 supplies 10,347 17,708 4,300 12,288 13,000 15,000 2,000 001.000.420.542. 30.48.00 Repair &Maint 3,304 3,064 3,000 12.417 13,000 51000 (8,000) 101.000.420,542. 30.49.00 Miscellaneous (14) 101,000.420.542.60.00.00 Traffic & Pedestrian Services 4,203 - 2,371 1,350 Title Account Sidewalks Z806 11,666 3,381 4,688 266 121 2,908 984 1,450 2,000 550 101.000.420.542,61,10.00 salaries 89 27 1,200 416 600 Boo 200 101.000.420.542.61.20.00 benefits 177 5 708 216 350 450 100 101.OD0.420.542.613D.00 supplies - 89 1.000 352 Soo 750 250 Title Amount Special Purpose Paths 5.288 5,224 5,202 9,864 5.242 5,000 7,670 10.952 12,300 14.100 1,800 101.000.420,542.62. 10,00 salaries - 1,500 3.786 4,600 5,000 400 101.000.420.542.62.2000 benefits 870 2,099 2,600 2,300 300 101.000.420,542,62.30.00 supplies 242 300 67 100 200 100 101.100.420.542.62.45.00 Annue Loop Tr Fee 5,000 5,000 5,000 51000 5,000 6,000 1,000 Title Account Street Lighting 40,337 53,937 47,693 56,970 48,236 52,642 55,197 33,726 42.900 44.700 1,800 101,000,420,542.63.10.00 salaries 3,554 3,642 B,300 2,450 3,000 3.200 200 101.000.420.542.63.20.00 benefits 1,670 1.691 4.897 1,fl 1,900 2,000 100 101.000.420.542.63.30.00 supplies 2,108 3,968 3,000 333 2,000 2,500 500 101.000,420,542,63.47.00 utilities 37,180 41,396 37,000 29,029 35,000 35.000 101.000.420.542.63.48.00 Repair &Maint 3,724 1,945 2,000 92 1,000 2,000 1,000 Title Account Traffic Control Devices 88,958 121,271 89.160 116,804 113,864 96,817 140,500 100,092 135,200 131,000 (4,000) 101.000.420.542.64.10.00 salaries 34,706 29.153 50,000 28,769 42,000 44,000 2,000 101.000.420.542.64.20.00 benefits 20.767 15,855 29,500 18.916 25.000 26,000 1000 101.000.420.542.64.30.00 supplies 42,083 41,007 45,000 42,514 45,000 45,000 001,000.420.542,61,47,00 utilities 10,815 5.965 6,000 10,563 12,000 12,000 101.000.420.542.64.48.00 Repair&Malnt 5.493 4,837 1D,000 7.330 10,000 3,000 (7000) 101.000.420.542.64.49.00 Miscellaneous - 1,200 1,000 (200) Title Account Parking Facilities 4" 107 384 1,324 1,027 652 954 1,752 2,225 2,350 125 101.000.420.542.65.10.00 salaries 637 233 600 1,345 1.400 1,500 100 101.000.420642.65.20,00 benefits 358 194 354 407 600 750 150 101.000.420,542.65.30.00 supplies 32 225 225 100 (125) Title Account Snow &Ice Control 72,315 85,778 71,852 107,620 91.563 115,721 110,780 59.368 108,000 110,000 2,000 101.000.420.542.66.10.00 salaries 18,168 32,320 42,000 11A01 35,000 37,000 2000 101.000.420.542.66.20.00 benefits 8,971 23,492 24,780 5,625 24,000 24,000 101. 000.420.542.66,30.00 supplies 64,424 62,909 4D,000 42,342 45,000 45,000 101 A00.420.542.66.48.00 Repairs & Maint - 4,000 4,000 4,000 Title Account Street Cleaning 43,264 33,482 27,421) 38,256 1,352 20,756 101.000.420.542.67.10.00 salaries 647 13.640 101.000.420.542.67.20,00 benefits 247 7,116 1 D1.000.420.542.67.30.00 supplies 458 CITY OF EAST WENATCHEE STREET FUND 101 EXPENDITURES STREET FUND EXPENDITURES 2014 WORKSHEET BARS Numbers Description 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Budget 2013 IOMonfhs 2013 Esilmate 2014 Budget $$ Change Title Account Roadside 143,840 170,194 126,019 158,484 192,184 214,774 179,330 171.635 204,600 166,500 (38,100) 101.000.420.542.70, 10.00 salaries 115,124 134,282 100,000 97,047 115,000 90,000 (25,000) 101.000.420,542.7020.00 benefits 57,347 66,228 59,330 57,505 69,000 64,000 (15,000) 101.000.420.542.70.30.00 supplies 15,084 6,878 10,000 10.692 14,000 15,000 1,000 101.000.420.542.70.41.00 Professional Sew 101.000.420.542.70.47.00 Utilities 3,822 2,682 4,000 4,585 4,600 3,500 (1,100) 101.000.420.542.70.48.00 Repairs & Maint 75 5,000 1,000 3,000 2,000 101.000.420.542.70.49.00 Miscellaneous 732 4,704 1,000 1,806 1,000 1.000 Title Account City Parks 4,278 49.666 69,003 81,417 75,543 98,497 104,800 93,800 (11,000) 101.000.420.542.75.10.00 salaries 39,404 45,322 44,000 53.103 56,000 48,000 (8,000) 101.000.420.542.75.20.00 benefits 13,874 19,054 18,543 30,044 32,000 29,000 (3,000) 101.000.420.542.75.30.00 supplies 13,041 15,903 12,000 13,528 15,000 15,000 101.000.420.542.75.47.00 utilities 11,0481 1,138 1,000 1,822 1,800 1,800 101.000.420.542.75.48.00 Repair & Maint 1,526 101.000.420.542.75.49.00 Miscellaneous 110 Title Account Maintenance Administration 52,609 64,293 63,652 27,099 23,067 20,590 15,900 2,931 4.250 4,800 55D 101.000,420,542,90.10,00 salaries 15,717 13,285 10,000 1,836 2,750 3,000 250 101.000.420.542,90.20,00 benefits TotalMalnfenance 474,851 1 559,040 495,316 ADMINISTRATION 7,350 7,305 5,900 1,101 1,500 1,800 30D 631,298 586,905 658,214 631,748 540,707 675,725 621,250 (54,475) Title Account General Services 17,352 24,355 18,135 21,152 22,318 25,287 23,800 26,998 27,700 30.000 2,30D 101.000.430.543.30.30.00 supplies 18 170 Soo 32 500 200 (300) 101,000.430,543.30.46.00 Insurance 21.073 23,647 22,D00 26,050 26,000 28,600 2,600 101.ODO.430.543.30.49.00 Miscellaneous 1,227 1,470 1,300 916 1,200 1,200 Title Account Facilities 62,118 25,381 11,305 10,091 14,217 9,996 5,000 13,A2 17,300 14,300 (3,000) 101.000.430.543,50.10.00 salaries. 438 1.138 4,467 5,500 4,000 (1,500) 101,000.430,543. 50,20.00 benefits 422 179 3,305 3,500 2,400 (1100) 101.000.430.543.50.30.00 supplies 5,545 2,925 1,500 148 Soo 1.000 500 101000.430.543.50,47.00 utilities 4,912 4,537 3,156 4,400 4,400 101.000A30.543.50.48.00 Repair &Maint 2,405 90 3,000 123 400 2,000 1,600 101.000.430.543.50.49.00 Miscellaneous 495 1,127 Soo 2,573 3,000 500 (2,500) Title Account Training 4,397 5,218 2,886 6,406 6,319 4,939 4,390 4,052 6,000 7,200 1D,200 101.000.430,543.60.10,00 salaries 2,806 2,799 2,200 2,000 2,000 101.000.430,543.60.20.00 benefits 1,231 1,319 1,298 - 1,200 1200 101.000,430. 543,60.30.00 supplles 90 70 300 1,644 2,500 2,500 101.000.430Z43.60.35.00 Travel -Training 2,086 166 300 754 1,000 1.000 101.000,430.543.60.49.00 Miscellaneous 106 585 300 1,654 2,500 Soo (2,000) Title Account Miscellaneous 304,538 9.000 8,179 4,825 118,991 75,013 122,35D 62,030 84,500 93,500 9,000 101.000.430.543.60.49.30 Miscellaneous 992 905 2,000 175 500 500 101.000.430.543.90.49.10 Misc Salaries - 102,266 92,594 66.256 66.566 44,702 65,000 27,881 40,000 45,000 6DOD 101.000.430.543.90.49,20 Street Benefits - 201,351 187,491 71.672 41,471 29,406 38,350 19,194 29,000 26,000 2,000) 101.000.430.594.00,60.00 Capital Outlay 27,291 54,912 14,521 1,398 9.962 17,000 14,780 16,000 22,000 6,000 Administration Total 415,696 422,483 335,114 181,800 161,845 116,235 155,548 106,853 135,500 145,000 18,50D Grand Totals All 890,547 981,522 830,430 813,098' 748,]50 773,449 787,296 647.560 911,225 766,250 (44975) Ending NC & 1 101,977 160,240 140,014 93,649 (38,536) 74,862 65,075 7,539 90,337 60,587 (29,750) 67 CITY OF EAST WENATCHEE STREET FUND 101 EXPENDITURES STREET FUND EXPENDITURES 2014 WORKSHEET BARS Numbers Description 2007 Actual 2008 Actual 2009 Actual 2010 Acfuel 2011 Actual 2012 Actual 2013 Budget 2013 10 Months 2013 Estimate 2014 Budget $$ Change Public Works Department Maimmumce salary expense (annual) 1 245,332 288,047 280,000 1 218,381 1 282.350 1 252,501) (29,850) Benefit expanse(annual) 1 120,925 150,749 1 157.278 1 125,487 1 166,350 150,000 (16,350) $ 366,257 $ 438,796 $ 437,278 $ 343,862 1 $ 448,700 $ 402,500 (46,20D) Administration salary expense (annual) 6S810 1 48,639 67,200 32,348 45,500 51,000 5,500 Benefit expense (annual) 1 43.124 1 30,904 39,648 1 22,499 1 31,500 29,600 (7,900, $ 112.934 $ 79.543 $ 106,848 1 $ 54,847 E ]7,000 s 80.600 3,600 Notes: $20,000 of the capital budget is for partial payment for the ATV Sprayer, the remainder of $10,000 is budgeted in the Storm Water Utility. Roadway - Patching + Crackseal Traffic & Pedestrian Services - not needed - use Traffic Control Devices Special Purpose Paths - $6,000 annual maintenance fee to Eastmonl Metropolitan Parks + fence repair and other improvements Traffic Control Devices - Signals, Signs, Striping Roadside - Weed & vegetation control, regrading shoulders, guard rail installation. This fund used to include expenses for the gardens - moved to City Parks City Parks - Includes maintenance of Japanese gardens Maintenance Administration - Portion of Brandon's salary that is not billed to SWU Misc Salaries - overtime and compensatory time General Services - Insurance Training = CPR Cart, spray license, sign retro reflectivity, M. 2014 BUDGET COMMUNITY DEVELOPMENT G ANTS FUND Revenue and expenditures associated with Community Development Grants are included for a Community Development Block Grant (CDBG) under a US Department of Housing and Urban Development allocation of funds for housing, community and economic development activities and assistance for low -and moderate -income persons and special populations. Allowable time and materials by the Community Development Department and professional service support are segregated in this fund, and billed for reimbursement under this grant. Depending upon the nature and scope of projects that the City would choose to use these funds, accounting for the actual construction may occur in more appropriate street improvement and capital project funds. Consequently, funds would be receipted into the Community Development Grant Fund to support expenditures made out of that Fund, and into Street or Capital Project Funds for reimbursement of costs expended for projects. CITY OF EAST WENATCHEE COMMUNITY DEVELOPMENT GRANTS FUND 102 COMMUNITY DEVELOPMENT GRANTS 2014 BUDGET WORKSHEET - Department Head Description 2007 Actual 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Budget 2013 9 Month 2013 Estimate 2014 Budget $$$$ Change Revenues 102.000.000.308.00.00.00 Beginning NC&I 20,931 1 2,208 1 8,239 1 2,034 1 6,093 26,811 1 26,811 1 29,368 29,368 25,568 3,800 Totals 1 20,931 1 2,2081 8,2391 2,0341 6,0931 26,811 1 26,811 1 29,368 1 29,368 1 25,568 3,800 102.000.000.334.03.11.00 DOE -NPDES Phase ll 28,199 102.000.000.334.03.12.00 DOE- Shoreline Master Program 6,556 - 102.000.000.334.0421.00 CTED - Growth Management Act 24,000 - 102.000.000.334.04.30.00 HUD CD Block Grant 24,329 2,71E307,662 6,487 23,500 130,065 106,565 102.000.000.345.89,00.01 SMP-DCT&LSReimbursement 102.000.000.397.00.00.00 Operating Transfer in 30,000102.000.000.360.00.00.00 Miscellaneous102.000.000.361.00,00.00 Interest Earnin s 4,107 24Total Revenue 28,107 6,580 28,199 30,000 24,329 2,71 1 6,4871 23.5001 130,065 1 106,565 Resources Available 1 49,0381 8,788 1 36,438 1 32,0341 30,422 1 29,524 1 334.473 1 35,855 1 52,8681 155,6331 110,365 Expenditures SMP Professional Services 1,155 SMP Office Supplies 6 138 102.000.000.558.21.10.00 CDBG Salaries 13,270 1,549 13,809 14,300 12,200 (2,100) 102.000.000.558.21.10.00 CDBG Benefits 387 465 4,143 5,000 3,600 1,400) 102.000.000.558.21.31.00 CDBG Office Supplies 120 16 24 762 163 235 500 600 100 102.000.000.558.21A1.00 CDBG Professional Services 15,175 333 23,238 880 8,000 5,000 6,000 3,300 (2,700) CDBG Telephone 61 102.000.000.558.21.42.03 CDBG Postage 507 48 200 1 138 200 300 100 102.000.000.558.21.44.00 CDBG Advertising 373 182 506 157 1,000 370 1,300 3,000 1,700 102.000.000.558,21.49.00 CDBG Miscellaneous 790 790 102.000,000.558,21.50.00 CDBG-Capital Outlay Sidewalks 174,000 - 102.000.000.558.21.55.00 CDBG Housing Program Costs 61,275 61,275 61,275 102.000.000.558.21.60.00 CDBG Capital Culls Downtown 45,000 45,000 45,000 CDBG Reimburse DCT&LS NPDES Salaries 2,437 NPDES Benefits - NPDES Supplies 2 12,126 NPDES Small Tools NPDES Office SupplieslCopies 8,943 NPDES Training 999 NPDES Professionsi Services 9,643 1,760 - NPDES Postage 1 NPDES Travel NPDES Advertising 232 NPDES Miscellaneous Operating Transfer Out 15,834 - Total Ex enditures 1 46,8291 549 11 3,617 1 1571 5,508 27,300 130,065 102,765 lEnding NC&I 1 2,209 1 8,239 2,0341 6,0921 26,811 1 29,367 1 26,811 30,347 25,568 25,Sfi8 7600 70 2014 BUDGET (LIBRARY FUND On July 20, 2006, the City of East Wenatchee signed a new Building Use and Maintenance Agreement with the north Central Regional Library District. The City will be reimbursed as follows: January 1, 2006 — December 31, 2008 $2,500 per year January 1, 2009 — December 31, 2011. $2,750 per year January 1, 2012 — December 31, 2014 $3,000 per year Library Services This revenue is paid to the City for contracted building use and maintenance reimbursement from the North Central Regional Library District. Reimbursement payments are received in June and November of each year. Professional Services The City allocates a proportionate share of the cost of contracted janitorial services to the Library. Utilities The City allocates a proportionate share of the cost of utilities to the Library. Repairs & Maintenance The cost of repairs and maintenance to library area are accumulated and charged to the Library. Miscellaneous Miscellaneous expenditures associated with the library are charged accordingly. '71 CITY OF EAST WENATCHEE LIBRARY FUND 112 LIBRARY FUND 2014 BUDGET Description 2007 1 Actuals 2008 2009 Actual Actual 2010 Actual 20fi Actual 2012 Actual 2013 Budget 2013 9 Months 2013 Estimate 20i4 Budget $ Chg Beginning NC&I 4,452 5,448 6,399 7,017 5,673 4,615 4,616 3,609 3,609 2,609 Totals 4,452 5,448 6,399 7,017 5,673 4,615 4,616 3,609 3,609 2,609 (1,000) Revenues Library Services 2,500 2,500 2,750 2,750 2,750 3,000 3,000 1,500 3,000 3,000 Interest Earnings 190 Tota/Revenue 2,690 65 - 2,565 2,750 2,750 2,750 3,000 3,000 1,500 3,000 3,000 Resources Ava/lable 7,142 8,013 9,149 9,767 8,423 7,615 7,616 5,109 1 6,609 5,609 (1,000) Expenditures Salaries 480 68 - - - Benefits 142 17 - Professional Services - - 659 1,806 2,188 2,895 2,800 2,054 2,800 2,800 - Utilities 1,038 1,529 1,538 955 1,597 1,111 1,200 1,048 1,200 1,200 - Miscellaneous Total Expenditures 34 - 10 1,259 22 12 - 1,694 1,614 2,207 4,019 3,807 4,006 4,000 3,114 4,000 4,000 - Ending NC&I 5,448 6,399 6,942 5,748 4,616 3,609 3,618 1,995 2,609 1,609 (1,000) Note: The agreement with the North Central Regional Library District called for a 2012 increase from $2,750 to $3,000 annually in cost reimbursement to offset the City's costs for the allocated space, maintenance and utility costs. The agreement expires at December 31, 2014, 72 2014 BUDGET ]['> OTEUMOT E]L TAX FUND Note: Hotel/Motel Taxes are collected by the hoteliers located in the City, remitted to the State, and subsequently remitted to the City. A portion is allocated to the Events Fund to support its events which result in tourism and recreation activities. The remainder is recorded in this fund for the purpose of use in support of tourism and recreation activities. The EWEB Board is the Lodging Tax Advisory Committee (LTAC) for the City, which has the responsibility for considering the City's use of Hotel/Motel Taxes in its Events Fund, as well as considering other uses in the community which would qualify for tourism and promotional purposes. If the LTAC votes favorably upon an expenditure of these funds, it makes a recommendation to the City Council for its deliberation and approval. If approved, the expenditure is made. REVENUE First 2% Tax Retained by the City to support the activities of the Events Fund 117. 68% of Second 2% Tax Retained by the City to support the activities of the Events Fund 117. 32% of Second 2% Tax Retained in the Hotel/Motel Tax Fund. 64% of Third 2% Tax Retained in the Hotel/Motel Tax Fund. 36% of Third 2% Tax Retained by the City to support the activities of the Events Fund 117. $45,000 has been budgeted for 2014 as contributions to other entities. The LTAC has recommended $10,000 to the Wenatchee Valley Sports Council and $10,000 to the Wenatchee Valley Museum. Other possible requests for funding will be evaluated as they arise. 73 CITY OF EAST WENATCHEE HOTELIMOTEL TAX FUND II] HOTEL/MOTEL TAX FUND 2014 BUDGET WORKSHEET BARS Numbers Des.option I'17 Actual 2 9 2009 Actual Actual 2010 Actual 2011 Actual 2012 Actual 2013 Budget 2013 9Montbs 2013 EsOmete 2614 Budget $$ Change 113.000.000,30800.00.00 Beginning NC61 16,900 16,227 18,843 9,416 1 16,777 1 17,647 7,147 1 13,278 13,278 45,302 32,024 iota/s 16,900 16,227 18,843 9,418 16,777 1 17,647 7.147 13.278 13.278 45,302 32,024 Revenues 113.000.000.313.3000.00 let 2%Tax 19,139 - - - 113.000,000.313.30.01.00 60%of 2nd 2%Tax 25,508 25,849 26,0S4 26,533 1,408 - 113.000000.313.30.02,00 32%of 2nd Tax- 17,005 17,233 17,396 17,689 13,243 12,115 12.000 9,370 13.500 14,000 500 113.000,000.313.30,03.00 64%of 3rd 2%Tax. 34,010 35,386 34,793 35,377 28,307 24,I29 24,000 18,331 26,800 27,500 700 113.000.000,313.3004.00 20%of 3rd 2%Tax 3,828 - 1,463 - - 113.000.000.361.00.00.00 Interest Earnings 846 137 - - Total Revenue 1xi 78,605 78,283 79,599 45.415 36,344 36.000 27.701 40.300 41.500 1,200 Total Re sources Available 1 117,236 94,832 97,126 89,017 62,192 53,991 43,147 1 40,979 53,578 1 86,802 33,214 Expenditures 113.000.000.557.30.41.00 ist2%Tax 1,930 - - 113.000.000557.30A1.01 60%of 2nd 2%Tax 22,933 25,704 34,064 26,533 - 113.000.MD.557.30.41.02 32%of 2nd 2%Tax 16,582 16,761 10,801 15,236 16,311 12,571 (0) 1,092 1.092 - 113,000.000.557.30.4103 64%of 3rd 2%Tax 33,163 33,524 M.W 30,472 20,234 25,142 (B) 2J84 2,184 113,000,000,557.30.41.10 Contributions to Other Entities - - - - - 3.000 21000 5,000 45,000 40,000 Operating Transfer Out to EWEB 26,000 '15,000 Fatal Expenditures 100,60E 75,989 1 87,709 72,241 1 44,545 d0,713 36 eeo 3,276 8,276 45,000 38724 113.000.000.508.00.00.00 Ending NC81 16.628 18,843 9,417 1 16,778 1 17,647 1 13,270 7 1.7 1 37,703 1 45,302 41,802. (3,500) (A) The agreement to provide this funding to the City of Wenatchee. Convention Center expired in 2010. In 2011 and beyond, this revenue will be receipted into the Events Fund #117 to support events funding. (B) The agreement to provide this funding to the Wenatchee Valley Visitors and Convention Bureau expires in January 2013. Future receipts will be subject to consideration and recommendations by the Events Board (LTAC for the City) and approval by Council. Note: Revenue is expected to increase in 2014 based upon the current pattern in 2013. Budgeted Expenditures for 2014 total $45,000, $10,000 of which has been approved by the LTAC to support the Wenatchee Valley Sports Council and $10,000 to support the Wenatchee Valley Museum. The Budget Committee also conditionally approved $3,000 to support the Spirit of Wenatchee organization which owns the Miss Veedol and provides support for events with fly-overs, availability of the plane and rides. 74 2014 BUDGET DRUGFUND REVENUE The City allocates a portion of Municipal Court Receipts to this fund. During 2010, the City also determined to remove forfeited property (cash) from its Police repository and deposit these funds to be used for purposes consistent with this fund. The City spends a portion of these funds in support of drug related programs under the direction of the Police Chief. 75 CITY OF EAST WENATCHEE DRUG FUND 114 DRUG FUND 2014 Budget BARS Numbers Description 2007 Actual 2008 Actual 2009 Actual 20f0 Actual 2011 Actual 2012 Actual 2013 Budget 20f3 9Months 2113 Estimate 2014 Budget $$ Change 114,000,000.308.00.00.00 Beginning NC&i 1 4,899 6,001 1 10,584 2,990 1 4,168 1 5,009 5,659 5,458 5,456 5,231 Tata/ 4,899 6,001 10,584 2,990 4,168 5,009 5,659 5,456 5,456 5,231 225) Revenue 114.000.000.356,50.03.00 Drug Buy 709 1.307 2.479 1,677 841 447 700 4,675 4,775 400 (4,375 114.000,000.357.30.01.00 Restitution 155 8 71 114.000.000.360.00.00.00 Miscellaneous 21 - 967 114.000.000.361.00.00.00 Interest Earnings 21T 77 - - 114.000.000.367.00.00.00 Contributions 1.221 1.311 - - 114.000.000,369.30.00.00 Forfeited Property 5,632 Transfer in From D A. .E. Fund 1.970 - - TotalRevenue 1 1,102 4,583 4,828 1 7,309 841 1 447 700 1 4,675 4,775 400 (4,375) Total Resources Available 6,001 1 10,584 15,412 10,299 5,009 5.456 6,359 1 10,131 E231 5,631 (q 600) Expenditures 114.000.000.566.00.49.00 Miscellaneous - - 3,406 1,000 114.000,000.566.00,49.05 Stare Share - Prop 563 - - 114.000.000.596.00.60.00 Capital Outlay - 9,017 4,568 - 5,000 5,000 5,000 Total Exp 12,423 6,131 5,000 5,000 5,000 115.000.000.508.00.00.00 Ending NC&I 6,001 10,584 2,989 1 4,168 5,009 1 5,456 1,359 5,137 51231 5,631 400 76 2014 BUDGET CRIMINAL JUSTICE FUND REVENUE Revenue sources for the Criminal Justice Fund are yearly allocations received monthly and periodically from the State of Washington Department of Community, Trade, and Economic Development to be used for Law Enforcement purposes. Capital Outla In previous years, Criminal Justice Fund expenditures included the lease payments for police vehicles. During 2011, the City Council approved paying off the existing leases to avoid future interest expense costs. The 2012 funds were used to purchase a police vehicle, 2013 fund were used to support an equipment purchase and no specific expenditures are schedule for 2014. Miscellaneous Miscellaneous Criminal Justice related expenditures. 77 CITY OF EAST WENATCHEE CRIMINAL JUSTICE FUND 116 CRIMINAL JUSTICE FUND 2014 BUDGET WORKSHEET BARS Numbers Description 2007 Actual 2008 2009 Actual Actual 2010 Actual 21111 Actual 2012 Actual 2013 Budget 1013 6Months 2013 Estimate 2014 Budget $$ Change 116.000.000.308.00.00.00 Beginning NC&I 31,925 36,380 41,716 45,602 36,329 7,138 14,213 14,481 14,481 24,841 Totals 31,925 36,380 41,716 45,602 36,329 1 7,138 14,213 14,481 14,481 24,841 10,360 Revenue 116.000.000,313.10.00.00 Allocated Sales and Use Tax Revenue 25,000d3,1 - 116.000.000,334,06.90.01 WASPC Grant 3,000 - 116.000.000.336.06.20.00 High Crime 24,674 25,642 26,920 26,881 13,631 - 116.000.000.336.06.21.00 Population 2,254 2,368 2.495 2,594 2,854 2,979 2,353 3,000 3,100 100 116.000.000.336.06.26.00 Special Programs 8,800 9,132 9,527 9,828 10,774 11,201 8,796 11,400 11,800 400 116.000.000.336.06.30.00 EWPD Unclaimed Monies 1,269 - 116.000.000.361.00.00.00 Interest Earnings 504 - - - Total Revenue 35,728 37,646 38,942 43,572 27,259 39,160 14,600 11,154 14,400 14,900 500 Total Resources Available 67,653 74,026 80,658 89,174 63,588 1 46,318 1 28,813 1 25,635 28,881 39,741 10,860 Expenditures 116.000.000.594.21,60.00 Capital Outlay 32,312 32,312 35,056 49,640 56,449 31,838 2,758 4,040 4,040 (4,040) 116.000.000.594.00.60.01 Cap WASPC Equip 3,205 - - 116.000.000.594.00.60.49 Miscellaneous 250 - - Total Expenditures 32,562 32,312 35,056 1 52,845 56,449 31,838 2,758 4,040 4,040 (4,040) 116.000.000.508.00,00.00 Ending NC&I 1 35,091 1 41,714 45,602 1 36,329 1 7,139 14,480 26,055 1 21,595 24,841 1 39,741 1 14,900 Note: 2013 revenue will decline because of the reduced funding from the State. 2012 results include the purchase one police vehicle, partially funded by a sales tax contribution. Based upon current estimates, the fund may accumulate sufficient funds for the purchase of a police vehicle in 2015. w 2014 BUDGET EAST WENATCHE EVENTS FUND Note: This will be the sixth full year with the EWEB as a city department. Expenses have been allocated to the various events based upon the historical and planned levels of each event during the upcoming year. Citizen based committees assist in the planning and support of each of these activities, along with the Events Coordinator and Assistant Events Coordinator, and City employees. Support is also provided by the Police Department for public safety and traffic control, as well as the Street Department for parade route barricades and facility support. Classy Chassis, Wings & Wheels, Easter Egg Hunt, and Christmas Tree Lighting are currently the main events. Revenues are generated at each of these events in the form of sales of clothing, fees for exhibit space and sponsorship of various related activities by local and regional businesses. An additional role for this department is marketing for the City through participation on local, regional and state-wide recreation and tourism boards and committees. This department is funded with a combination of Hotel/Motel Taxes, Sponsorships, Sales of Promotional Goods, and Event Registrations. During 2009, the Events Fund felt the negative economic impacts of the current recession and experienced a reduction in sponsorship fees. Consequently, the City had allocated a portion of Sales & Use Taxes during certain years to supplement the financial needs of this fund. $20,000 was allocated for 2009, $102,000 for 2010, and $108,000 for 2011. 2012 and 2013 had no allocation of sales tax and the expectation is that none will be financially necessary for 2014. The City has determined to no longer fund the Wenatchee Valley Visitor's Bureau effective mid - January 2013. The City's Events Board, the Lodging Tax Advisory Committee (LTAC) for the City, determined to maintain these funds internally for the purposes of additional funding for the Events Fund if necessary, as well as considering other uses in the community which would qualify for tourism and promotional purposes. The remainder of Hotel/Motel Tax revenue will be deposited in the Hotel/Motel Tax Fund #113 for availability for those purposes. Beginning in early 2012, the Events Coordinator and Events Assistant positions are satisfied under employment agreements as independent contractors. 79 CITY OF EAST WENATCHEE EAST WENATCHEE EVENTS BOARD FUND 117 EVENTS FUND REVENUE 2014 ESTIMATED REVENUE BARSNumbers Description 2008 Actual 2009 Actual 2010 Actual 2071 Actual 2012 Actual 2013 Budget 20139 Months 2013 Estimate 2014 Budget $$Change 117.000.100.308.00.00.00 Beginning NC&I 33,350 20,376 3.123 743 22.986 14,659 26,307 26,307 37,502 Totals 1 33,3501 20,3761 3,1231 7431 22,996 14,659 Revenue 26,307 26,307 37,502 11,195 117.000.100.313.30.00.00 tat 2% Tax (Stadium) 43.082 43,491 47,027 36,627 37,859 31,000 28.643 42,500 42,500 117.000.100.313.30.00.03 68%of 2nd 2%Tax 25,743 21,000 19,273 28,700 28,700 - 117.000.100.313.30.00.04 36%of 3rd 2%Tax 7,697 8,698 8.844 27.839 13,629 14,000 10,311 15,300 15.300 New BARS Account Alice of Add l H/M Tax 20,000 135,800 104,500 15,000 117.000.100.360.00.00.00 EWES Misc Revenue 1,947 - 10 117.000.100.36 1. 00,00.00 Interest Earnings 362 - - - 117.000.200.347.40.02.01 Total 53,088 72,189 191,671 168,966 T7,241 81,000 58,227 86,500 86,500 EEH Admission Fees 1,306 1,550 1,509 1,822 1,760 1,760 2.125 2,125 1,800 (325) 117.000.200.360.00.00.02 EEH Misc Revenue 278 292 369 65 25 117.000.200.367.00.00.02 EEH Donations - 210 - 250 250 (250) 117.000.200.367.19,00.02 EEH Sponsorships 120 250 250 - 250 260 117.000.200.367.19.00.05 Vendor Fees 120 - 250 250 25 25 150 125 117.000.300.321.70.12.02 Total 1,584 2,172 1,878 1,887 2,035 2,010 2,400 2,375 2,050 (325) CC Parade/Car Show 8,850 8.890 8,440 9,350 9,212 8,750 10,442 10,442 8.800 (1,642) 117.000.300,321.70.12.03 CC Vendor Fees 585 600 700 775 675 600 425 425 600 175 117.000.300.341.70.12.00 CC Merchandise Sales 2.313 2,442 2,349 5,979 1,960 2,250 2,539 2.539 2,250 (289) 117.000.300.360.00.00.12 CC Misc Revenue 283 54 - 117.000.300.367.11.00.12 CC Donations 650 117.000.300.367.19.00.12 CC Sponsorships 7,000 4,000 4,350 9,400 7,691 7.500 9,650 9,650 7,750 (1,900) 117.000.400.321.70.11.02 Total 19,031 15,986 15,839 25,504 19.988 19,100 23,056 23,066 19,400 (3,656; WSW Car Show 2,775 3,275 2,959 2,724 3,734 2,750 2,010 2,010 2,750 740 117.000.400.321.70.11.03 W&W Motorcycle Fast 1,580 1,453 600 117.000.400.321.70.11.04 W&W Vendor Fees 1,810 2.037 1,175 1,985 1.515 1.000 900 1,000 1,000 117.000.400.341.70.11.00 W&W March Sales 6,463 4,082 3,736 1,853 1,202 2,600 169 2,500 2.500 117.000.400.347,40.11.01 W&W BBQ - 117.000.400.347.40.11.02 W&W Bingo 117.000.400.347.40.11.03 W&W Parade Amusements 2,532 2,164 2,850 1 3,922 1 3,697 3,0001 3,000 3,000 117.000.400.347.40.11.04 W&W Poker RunlWalk 297 - 117.000.400.360.00.00.11 W&W Mlsc Revenue 1,392 243 585 216 425 117.000.400.367.11.00.11 W&W Donations 4 200 - - 5,000 - 117.000.400.367.19.00.11 W&W Sponsorships 26,395 11,600 5,200 4,100 2,600 5,000 10,450 10,450 5,000 (5,450) 117.000.400.367.19.00.13 Schad of Events Brochure 6,400 6,078 6,450 5,350 5,000 3,750 3,750 5.000 1,250 117.000,400.367-19.00.14 W&W Ad Reimb 452 452 452 450 350 350 (350) 117. 000.500, 360.00.00.01 Total 41,951 32,103 23,635 21,702 23,973 19,250 17,629 23,060 19,250 (3,81(t) Christmas Miso Rev - 103 58 117.000.500.367.11.00.01 Christmas Donations 117.000.50D.367.19.00.01 Christmas Sponsorships 133 Total 133 103 58 117,000.600.367.19.00.01 751h Birthday Celebration 2,224 117.000.530.367.19,00.10 Sprint Boat Race Revenue 27,467 36,614 10 117000.530,367.19,00.20 Prize Purse Sponsorships 1,500 2,500 - 117.000.830.367.19.00.30 Other Race Revenuo 5,751 2,000 10 Total 34,718 41,114 20 - 117.000.600.370.75.11.02 3o0 Entry Fees 260 2,400 117.000.600.370.75.11.05 3on3 Sponsorships 500 117.000.600.370.75.1 L08 2..3 Contributions 1,000 1,000 117,000.600.370.75.11.12 3on3 Mlsoellaneous 250 Total 1.2601 4.150 Total Revenue 1 115,7871 122.5531 270,023 1 259,173 1 123,257 1 12l,360 102,572 1 134,9911 131,350 (7,791) Total Resources Available 149,137 i 142,9291 273,1461 259,916 1 146,24 1136.019 1 128,879 161,298 1 168,852 7,554 all 117,000.100.557.00,25.00 EWES Marketing- Regional Tourism 1,500 1,500 - - 2,000 63 2,000 #VALUEI 117.000,100,557.30.27.00 City Theme 7,191 6,516 1,660 (701) 117.000,100,557.30.32.00 EWEB Fuel Consumed 12 48 50 50 50 117.000.100.55Z30.35.00 EWEB Smalls Tools 54 100 22 100 100 100 117.000.100.557.30.42.00 EWEB Training 500 500 500 117.000.100.557.00.41.00 EWEB Professional Services 2,053 - - - 117,000.100.557.00.42.00 EWEB Telephone 116 305 11 T.000.1 00.557.00.42.03 EWEB Postage 18 59 18 117.000,100.557.00.43.00 EWEB Travel 204 2,935 2,034 698 23 1,000 200 1,000 800 117,000.100.557,00.44.00 EWEB Advertising fib 68 (68) 117.000.100.557.30.48.00 EWEB Repairs 110 103 58 500 500 500 117.000.100.557.30.49.00 EWEB Misc 647 333 307 236 713 500 150500 100 117.000.100.596.79.60.00 EWES Capital Outlay 513 587 5,888 332 1,716 1300 4921,300 300 117.000,105.557.30.50.00 EWEB Insurance 638 1,311 2,104 1,770 2,930 2,500 3,0702,600 A5,41 (900) 117.000.110.557.00.31.03 EWEB Central Stores 323 (31) 150 150 150 117.000.115.557.00.31.00 EWEB Office Supplies 314 475 1,877 178 242 750 101750 500 EWEB General Expenditures 13,577 13,860 14,125 2,835 5,642 9,350 3,9449,450 4,032 a 117.000.500.557.30.35.01 Christmas Small Tools 472 1,281 975 2,105 271 1,250 18 Soo 1,500 1,000 117.000.500.557.30.40.05 Christmas Events & Dec 164 2,250 2,611 1,594 1,728 2,000 42 2,000 2,400 400 117.000.500.557.30.41.01 Christmas Professional Services 117.000.500.557.30.42.04 Christmas Postage 117.000.500.557.30.44.01 Christmas Advertising 1,806 2,192 1,911 1,204 1,340 1,500 1,500 1,800 300 117.000.500.557.30.49.01 Christmas Misc 699 578 475 502 Soo Soo 600 100 117.000.500.594.30.60.01 Christmas Capital Christmas Event Expensesi 3,141 6,301 5,972 5,405 3,339 5,250 60 4,500 6,300 1,800 117.000.530,557.00.30.00 ace Pemnits 17,110 117.000.530.557.30.00.10 Fee 8,000 16,000 117.000.530.557.30.00.15 ease Cost 2,604 15,000 117.000.530.557.30.00.20 ater & Mile 10,414 2,570 117.000.530.557.30.00.25 FRevenue e Sharing Cost 598 2,983 117.000.530.557.30.00.30 Facilities 3,746 5,223 117.000.530.557.30.00.35 y 8 Safety 5,370 7,969 117.000.530.557.30.00.40 d Prize Purse 1,500 2,300 117.000.530.557.30.00.42 erch Resale 1,882 117.000.530.557.30.00.45 sing -Radio 7,659 117.000.530.557.30.00.47 Advertiselling - Print 1,031 3,644 117.000.530.557.30.00.49 Miscaneous 9,132 13,763 - 117.000.530.557.30.00.60 Capital Outlay45,598 3,271 - Sprint Boat Race. Expenses 1 105,1031 82,264 117.000.600.557.30.35.05 3on3 Event Merchandise 1,000 1,000 117.000.600.557.30.35.08 3on3 Event Supplies 250 250 117.000.600.557.30.35.12 3on3 Small Tools 80 250 250 117.000.600.557.30.35.16 3on3 Support Services 1,000 1,000 117.000.600.557.30.35.18 3on3 Support Programs 250 250 117.000.600.557.30.35.22 3on3 Advertising 418 1,000 1,000 117.000.600.557.30.35.25 3on3 Miscellaneous 250 250 3on3 Event Expenses 498 4,000 4,000 82 2014 BUDGET BOND REDEMPTION FUND Note: Bond Fund #202 is a Redemption Fund for original proceeds used for street improvements. The bond, in the original amount of $1,545,000 was issued on December 15, 2000. The bond will be paid in full December 1, 2015. Payments are made from property tax allocations to this Fund. The principal and interest payments for 2014 are approximately $166,100. This fund also includes the debt service on the Public Works Trust Fund Loan used to improve 11`h Street and the related Storm Water Utility improvements. By agreement, the Greater East Wenatchee Storm Water Utility (GEWSWU) agreed to participate in the payment of this loan. The GEWSWU contribution in 2014 is $12,407, to assist in satisfying total debt service of $31,793 for 2014. Property Tax A portion of property taxes is allocated to the bond redemption fund to satisfy payments of principal and interest. Under terms of an interlocal agreement, the Greater East Wenatchee Storm Water Utility agreed to pay a portion of the annual debt service payments under terms of the City's Public Works Trust Fund loan described above. Redemption Redemption of long term debt through payments of schedule principal is accomplished for both the General Obligation Bonds and the Public Works Trust Fund Loan. Debt Interest Expense Interest payments on debt are also accomplished in this fund and are included in the debt service amounts reflected above. X CITY OF EAST WENATCHEE STREET IMPROVEMENTS BOND REDEMPTION FUND 202 BOND REDEMPTION FUND 2014 BUDGET - Finance BARS Numbers Oescripfion 2006 Actuals 2007 Actual 2008 2009 Actual Actual 2010 Actual 2011 Actual 2013 Actual 2113 Budget 2013 9Months 2013 Estimate 2014 Budget $ Change Revenues 202.000.000.308.00,00.00 Beginning NC&I 398 125 437 349 3.329 16,704 10,222 10,223 5,357 5,357 7,491 2.134 Totals 398 125 437 349 3.329 16,704 10,222 10,223 5,357 5.357 7,491 Revenue 202.000.00D.311.10.00.00 Property Tax 162,718 168,319 163.500 200.000 201,100 180,000 180,000 185,000 43,219 185.000 185,000 - 202.000.000.338.19,00.00 SWU PWTFL Reimb 12.871 12,755 12,639 12,523 12,523 12,523 12.407 (116) 202.000.000.360.D0.49.00 Misc Revenue 73 20Z000,000.361,00,00,00 Interest Earnings 22 53 3 Total Revenue 162,740 158,372 163,576 200,000 213,971 192,755 192,639 197,523 55.742 197,523 197,407 (116) Resources Available 163,138 159,497 164,013 200,349 217,300 209.459 202,861 207,746 61,099 202,880 204,898 2,018 Expenditures 202.000.000.591.95.71.00 Redemption - GO Bonds 100,000 100,000 110,000 115,000 125,000 130.000 135,000 140,000 140,000 150,000 10,000 202.000.000.591.95.71.05 Redemption -PWTF Debt 29,712 29,712 29.712 29,713 29,713 29,712 29,712 29,713 202.000.000.592.95.89.00 Interest Debt 63,D14 58,060 53,664 48,742 42.615 36,553 30,118 23,300 11,650 23,300 16,100 (7,200) 202.000.000.592.95,89.05 Interest -PWTF Loan 3.566 3,269 2,971 2,674 2,377 2,377 2,377 2,080 Total Expenditures 163,014 158,0601 163,664 197,020 20D,596 199,236 197,505 195,390 43,739 195,359 197,893 2,504 202.000.000.508.00.00.00 Ending NC&I 125 437 350 3,330 1 16,704 1 10,223 5,356 12,356 17,360 7,491 7,005 (486) Note: The Public Works Trust Fund Loan was previously paid as a capital investment and is now paid appropriately as a debt service payment. The original purpose of the loan was the 11th Street and related Storm Water Improvements. Because of the Storm Water portion of the project, the Greater East Wenatchee Storm Water Utility agreed to pay a portion of the debt service for fifteen of the twenty years of the loan amortization and payment. General Obligation Bonds Outstanding are the result of a financing in December 2000 in the total amount of $1,545,000. After 2013, the total outstanding amount will be $445,000, payable $140,000 in 2013, $150,000 in 2014 and $155,000 in 2015. 84 2014 BUDGET STREET IMPROVEMENTS FUND Note: The Street Improvements Fund was established and used by the City to fund and manage capital projects related to streets — streets, curbs, gutters, sidewalks, underground utilities, etc. These projects involve pre -project engineering, construction engineering, purchase of right of ways, road building/paving, curb/gutter/sidewalks and storm drains. Projects are bid and performed by outside engineering and construction companies, and involve coordination with other utility and governmental entity partners. Funding is generally received from either Federal or State sources that involve a variable funding contribution support by the City. Funding through bonded debt has also been a source of funds for the City for these projects in the past. Projects budgeted for 2014 have been selected from the Transportation Improvement Plan (TIP) provided to the Washington State Department of Transportation each June and other projects approved by Council. Projects scheduled for 2014 include: Project Descri to ion 91h Street Preservation 15`h Street Preservation City-wide Safety Project French St. Improvements North VMP Overlay Residential St. Project Traffic Signal Engr — 9th & VW Ped/Bicycle Access Project N. James St. Improvements Total Grant City Total Fundine Match Cost 471,294 $ 73,554 $ 544,849 248,390 38,766 287,156 225,000 225,000 195,160 229,840 425,000 86,500 13,500 100,000 128,000 128,000 46,710 7,290 54,000 10,000 10,000 26,700 26,700 1 . 1MIMMIRM11 City match funding in the schedule above of $527,650 will be satisfied with $128,000 from Transportation Benefit District Car Tab Fee revenue and from 2014 property taxes and real estate excise taxes. STP (Surface Transportation Planning) Federal grant monies, Block Grant) Federal grant monies, and TIB (Transportation monies provide the 2014 grant funding reflected above. CDBG (Community Development Improvement Board) State grant CITY OF EAST WENATCHEE STREET IMPROVEMENTS FUND 301 STREET IMPROVEMENTS FUND 2014 BUDGET Description 2010 Actual 2011 Actual 2012 Actual 2013 Budget 2013 9 Months 2013 Estimate 2014 Budget Beginning NC&I 90,041 84,535 40,808 52,508 139,068 139,068 264,763 Totals 90,041 84,535 40,808 52,508 139,068 139,068 264,768 Revenue Property Tax - 15,342 725,000 469,100 725,000 350,000 Transfer lin - From Fund 314 720,000 500,000 Transfer In - TBD - Fund 630 - Res Impv 128,000 STP - Grant Rd Overlay 520,000 343,426 - REET/Prop TAx - Grant Rd Overlay From 314 80,000 TIB - Eastmont Avenue -Design 400,000 126,428 318,348 318,348 - REET - Eastmont Avenue - Grant Road to 9th - Design - from 314 80,565 - SWU - Eastmont Avenue - Grant Road to 9th - Design 12,334 - - TIB-Eastmont Avenue -ROW 1 1 140,000 34,250 1 93,557 93,557 REET/Prop Tax - Eastmont Avenue - Grant Road to 9th - ROW -from 314 25,000 TIB- Eastmont Avenue- -Construction 5,040,500 2,677,603 3,141,000 EW W D- Eastmont Avenue -Construction 756.257 770.000 DCPUD- Eastmont Avenue - Construction 55,763 55,764 DCSD Eastmont Avenue - Construction 308 308 STP- 9th Street Preservation 1500,000 1 31,369 31,369 1 471,293 REET/Prop Tax - 9th Street Preservation - from 314 40,000 STP -15th Street Preservation 250,000 23,751 30,275 248,390 REET/Prop Tax - 15th Street Preservation - from 314 30,000 STP - Citywide Safety Project 250,000 25,000 225,000 11th Street Sidewalk - Transfer from CBDG 474,792 51,751 174,792 Misawa Way - Engineering 17,000 Misawa Way -SDC 32,300 Misawa Way - Roadway 341,700 352,800 363,265 DC Regional Share ($36,863 for 2011 & $56,641 for 2012) 102,871 - 93,504 93,504 93,504 Eastmont - ConlmpvAgmnt FLC 26,135 26,135 STP Valley Mall - Grant to 9th - Overlay Engr - - - 86,500 STP Traffic. Signal - 9th and VMP - - - 46,710 CDBG French Street Improvements 95,160 TAP Grant- French Street Improvements 100,000 Total Current Revenue 102,871 1,343,241 8,648,900 4,950,246 6,348,317 1,751,063 Total Resources Available 192,912 94,535 1,384,049 8,701,406 5,089,314 6,487,385 2,015,621 M CITY OF EAST WENATCHEE STREET IMPROVEMENTS FUND 301 STREET IMPROVEMENTS FUND 2014 BUDGET Description 2011 Actual 2011 Actual 2012 Actual 2013 Budget 2013 9 Months 2013 Estimate 2014 Budget Expenditures Engr Grant Rd Overlay 22,164 131 Roadway- Grant Road Overlay 72,269 33,935 600,000 486,732 116,667 150,000 Georgia Ave Ped Crossing 13,868 9,662 799 - Loop Trail Enhancement 742 35,000 24,386 24,386 Eastmont Avenue - Grant Road to 9th - Design 487,666 119,327 117,752 117,752 Eastmont Avenue - Grant Road to 9th - ROW 160,000 45,000 61,306 61,306 Eastmont Avenue - Grant Road to 9th - Construction 5,205,125 2,830,105 3,750,000 Eastmont Avenue - Grant Road to 9th - Construction - EW W D 756.257 770,000 Eastmont Avenue - Grant Road to 9th - Construction - DCPUD 55,764 55,764 Eastmont Avenue - Grant Road to 9th - Construction - DCSD 308 308 Eastmont Avenue - Grant Road to 9th - SDC 618,61S 276,663 400,000 Misawa Way- Engr 20,000 15,907 20,000 Misawa Way -SDC 38,000 8,564 15,000 Misawa Way- Roadway 402,000 392,371 392,371 - 9th Street Preservation - Engr 40,000 31,152 32,842 35,000 9th Street Preservation - SDC 40,000 40,000 9th Street Preservation- Overlay 504,848 504,948 15th Street Preservation -Engr 30,000 34,844 25,048 35,000 15th Street Preservation - SDC 30,000 30,000 15th Street Preservation Overlay 257,156 257,156 11th Street Sidewalk - CBDG Design 35,000 52,030 52,030 11th Street Sidewalk - CBDG SDC 35,000 35,000 11th Street Sidewalk - CBDG Overlay 283,700 283,700 STP - Citywide Safety Project - Engr 130,000 7,150 25,000 5,000 STP - Citywide. Safety Project - SDC 20,000 20,000 STP - Citywide Safety Project - Construct 200,000 200,000 French St. Improvement Project 425,000 Valley Mall - Grant to 9th - Overlay - Engr 100,000 Residential St Improvement Project 2014 128,000 Traffic Signal - 9th & VMP - Engr - 54,000 Ped/Bicycle Access-LoopTrail to Downtown - 10,000 Kenroy Park -North James St. Improvements 26,700 19th Street Canal Project 100,000 Total Expenditures 108,301 43,728 1,319,207 8,572,499 4,773,120 6,222,617 1,800,704 Ending NC&I 84,611 40,807 64,842 128,909 316,194 264,768 215,111 T 2014 BUDGET CAPITAL. IMPROVEMENTS FUND Note: Capital Improvements for this fund are specifically provided by receipts of Real Estate Excise Taxes paid by the seller in real estate transactions within City boundaries. These taxes are generally limited to expenditures for capital improvements of streets and roadways, and other uses when the City provides for authorization in a capital facilities plan. REVENUES Real Estate Excise Tax Real Estate Excise Tax from real estate transactions for 2014, as well as accumulated REET from prior years will be used to satisfy the City matching responsibilities for Federal and State Grants, as well as those projects without grant funding. Property Tax Property taxes for 2014 projects are required to supplement REET monies described above. As noted on the following schedule, $300,000 has been allocated for that purpose in 2014. Restricted Funds The City previously received $370,000 from the Washington State Department of Transportation (WSDOT) as consideration for the use of City property used by WSDOT for improvements associated with improvements to the George Sellar Bridge interchange. The City Council restricted the use of these funds for the possible purchase of property adjacent to or near the shoreline of the Columbia River, which WSDOT was scheduled to eventually surplus. That process is still on -going and is expected to be completed in 2014. The City has budgeted for the following capital purchases in 2014: 1) $30,000 for a VMP Fagade (barrier) for a portion of the west side of Valley Mall Parkway between 9th and Highway 28; 2) $370,000 for the purchase of property described above; and 3) $391,000 for the otential purchase of, and improvements on a piece of business property at the corner of 9` and Valley Mall Parkway. CITY OF EAST WENATCHEE CAPITAL IMPROVEMENT FUND 314 CAPITAL IMPROVEMENTS FUND 2014BUDGET BARS Numbers Description 2007 Achohe 200 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Budget 2013 911fontbs 2013 Esrlmara 2014 Budget Revenue 314000.000.308:000000 Beginning NC&I 591,883 (1,331l) 614,940 7-r2,240 889,158 776,093 558,805 558.805 496.105 Totals 591A03 0.3381 614,940 T] ea 609,158 rE093 558,805 568,805 496,105 314,000.000.31734,00.00 Real Estate Excise Tax 182,333 100,961 135,273 170,397 214.475 175,647 172,000 103.248 237,300 1T2,000 314,000,000.333. 10.0000 Regional Fund Share 314.000.D00.39500.00.05 Property Sale Proceeds- Grinned. Ave 110,992 314,000,000.311.10,00.00 Property Tax 70,087 200,000 150.000 200,000 300,000 314000.000.39500.00.10 ROW WSDOT- Seller Bridge Project 3]0,000 - 314.000.000.361.00.00.00 Interest Earnings 13,449 345 13 - - Totals Revenue 195,782 101,306 616,278 170,397 204,562 176,647 372,000 338,248 437,300 472,000 Total Resources Available 787,665 101,306 614,940 T85,337 1,056,802 1,064,805 1.14,093 897,053 996,105 968,105 expenditures 314.000.000.596.00.60.00 Capiol Outlay 8654951 102.146 - 314.000.O00.596.10.10.00 Salaries - - - - 314.0D0.000.596.1020.DID Benefits - - - 314A00.000ASE00.60. 10 Capifal04a, East WIN Improvements 13,09] 101,644 314.000,000.595.3030,30 FEET to Fund 301-Grant Rd Overlay 80,000 314.000.000.595,62.60.40 FEET to Fund 301-Loop Trail Enhancement Transfer Eastmont Conduction Transfer Eastmonl Constr Mgt 314,000.000.595.10.67.45 Eastmonl Ava-Grant Road to 3rd Design 31/p00 314 000.000 595.20.60.47 Eastm.nt Ave - ROW 314.000.0 0,595.30.60.49 9thStreet Preservation 7,00D 314.000.000.595.30.50.51 15rh Street Preservation 6,000 - 314.0D0.000.594,22.60.00 VMP Fa9ade Project 30,000 - 30,000 314.000.000.597.95.DD.20 Transfer Out - Street Improvements 720.000 500,000 Purchase of WSOOT Property 370.000 Gateway Property Purchase 391,000 Totelsexpearflunes 565,051 102,146 13,097 961,644 407,000 750,000 500,000 791,000 314.000.000,508.00,00.00 Ending NC&I (]8,2861 (0413 1 614,940 772,240 809,150 657,805 398,03 697.053 496,1051 1T7,105 (A) Budget for the Decorative Walls on the Northend of Valley Mall Parkway from 9th or so to Highway 28. 89 (A) Activitv Reconciliation to Account for the Receipt and Utilization of Real Estate Excise Taxes 2009 2010 2011 2012 2013 Actual Actual Actual Actual Estimate Allocation of Fund Balance: Dec 31, 2009 Dec 31, 2010 Dec 31, 2011 Dec 31, 2012 Dec 31, 2013 REET Funds 133,948.60 133,948.60 133,948.60 133,948.60 Reel C/Over 188,467.83 2010 REET 170,396.99 170,396.99 170,396.99 2011 REET 214,475.14 214,475.14 2012 Actual REET 175,647.10 2012 Budget Spend (506,000.00) 2013 REET Budget 237,300.00 2013 Budget Spend (500,000.00) Proceeds Sale 110,991.70 110,991.70 110,991.70 Balanceo(Pmceeds - East Wing Spend (13,097,00) (13,097.00) Property Tax Property Tax Calculated WSDOT"Deposit" 370,000.00 370,000.00 614,940.30 772,240.29 Notes: Grant Rd Overlay- SR28 to Georgia Loop Trail Enhancement Eastmont Ave Design - Grant Road to 3rd BE Eastmont ROW 9th Street Preservation 15th Street Preservation Eastmont Design - Grant to 3rd (97,984.70) 70,087.02 BalanceorPmp Tax (69,659.68) 370,000.00 889,158.07 (90.00) 427.34 370,000.00 558,805.17 Budget 124,979.00 20.000.00 30.000,00 12.000.00 116,000.00 102.000.00 404.979.00 337.34 200,000.00 370,000.00 496,105.17 90 2014 BUDGET IEQUIPMENTi RENTAL d& REPLACEMENT FUND IN SUPPORT OF THE STREET FUND REVENUE No contributions to this fund have been budgeted in 2014. The City Engineer is making an assessment of the Street Department equipment and rolling stock to determine the current and future needs for additional and/or replacement equipment or vehicles. That assessment may lead to a funding plan for this Fund. :Z CITY OF EAST WENATCHEE Er&R FUND 501 EQUIPMENT RENTAL & REPLACEMEP T FUND 501 2014 BUDGET BARS Numbers Description 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Budget $$ % Change iChange Revenues 501.000.000.308.00.00.00 Beginning NC&I 44,888 6,802 7,331 7,331 7,331 7,331 7,331 0.00% Totals 44,888 6,802 7,331 7,331 7,331 7,331 7,331 0.00% 501.000.000.313.10.00.00 Sales & Use Tax 501.000,000.360.00.00 Miscellaneous 15 501.000.000.361.00.00.00 Interest Earnings 399 - - - - #DIV/01 501.000.000.369.10.00.00 Sale of Surplus Merchandise 3,217 529 - - - - #VALUEI 501.000.000.397.00.00.00 Operating Transfer In - - - - - #DIV/01 501.000.000.397.00.00.01 Operating Transfer In- Monthiv Lease Pa ments 2521 - - - - #DIV/0! Total Revenue 6,152 529 #DIV/0! Resources Available 51,040 7,331 7,331 7,331 7,331 7,331 7,331 0.00°f Expenditures 501.000.000.596.00.60.00 Capital Outlay 38,367 - - - #VALUE! 501.000.000.596.00.60.30 Supplies 2,459 - - - #VALUEI 501.000.000.596.00.60.48 Repairs & Maintenances 3,331 - - #VALUE! 501.000.000.596.00.60.49 Miscellaneous 80 - - - - - #DIV/01 TotalExpenditures 44,237 #DIVI01 Ending NC&I 6,803 7,331 7,331 7,331 7,331 7,331 7,331 0.00% The Council established this Fund in 2011 as the Street Fund ER&R Fund and has not taken an action to contribute to this fund. 92 20I4 BUDGET TRANSPORTATION SPORTATION ]BENEFIT DISTRICT FUND The City established this fund in late 2012, registered with the Department of Licensing in 2013, and is expected to receive approximately $62,000 this year in proceeds from the $20 car tab fee. The budget for revenue for 2014 is $185,000, based upon projections of re -licensing activity provided by the Department of Licensing. The revenue from this fund is specifically designated for support of street improvement projects. The City has budgeted to spend $128,000 in 2014 on a residential street improvement project. A review of projects identified during the establishment of this fund in 2012 will be reviewed to determine the most appropriate project for 2014. 93 CITY OF EAST WENATCHEE TRANSPORTATION BENEFIT TRANSPORTATION BENEFIT DISTRICT FUND DISTRICT FUND # 630 2014 BUDGET - Finance BARS Numbers Description 2013 Budget 2013 9 Months 2013 Estimate 2014 Budget $ Change Revenues 630.000,000.308.10.00.00 Beginning NC&I 1,000 1,000 63,552 62,552 Totals 1,000 1,000 63,552 Revenue 630.000,000.317.60.00.00 Car Tab Fee Revenue 43,219 62,552 185,000 122,448 Total Revenue - 43,219 62,552 185,000 122,448 Resources Available 44,219 63,552 248,552 185,000 Expenditures 630.000.000.540.60.50.00 TBD Project Costs 128,000 128,000 630.000.000.541.60.50.10 TBD Admin Costs Total Expenditures 128,000 128,000 - I I 630.002.000.508.10.00.00 Ending NC&I -t=- 44,219 - 63,552 120,552 57,000 M,