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HomeMy WebLinkAbout2015 - Final Budget - Nick A GerdeCity of East Wenatchee, Washington 2015 Annual Financial Budget Mavor Steven C. Lacy Councilmembers Wayne Barnhart George Buckner Frank Collings Timothy Detering Chuck Johnson Sandra McCourt Harry Raab Finance Director Nick A. Gerde 2015 FINANCIAL BUDGET TABLE OF CONTENTS PAGE TITLE PAGE - 2015 FINANCIAL BUDGET.........................................1 TABLE OF CONTENTS...............................................................i &ii 2015 BUDGET COMMITTEE............................................................2 ELECTED OFFICIALS....................................................................3 APPOINTED OFFICIALS..................................................................4 ACCOUNTING POLICY AND FUND STRUCTURE...............................5 BUDGET ASSUMPTIONS AND HIGHLIGHTS6-9 - 9 SUMMARY FINANCIAL INFORMATION......................................10 - 12 - HIGH LEVEL CASH FLOW SUMMARY (10) - CASH FLOW- MAJOR REVENUE & EXPENDITURE AREAS (11) - CASH FLOW BY FUND (12) GENERAL FUND REVENUE.........................................................13 - 19 (A NARRATIVE FOLLOWED BY FINANCIAL SCHEDULES) GENERAL FUND EXPENDITURES................................................20 - 24 (A NARRATIVE FOLLOWED BY FINANCIAL SCHEDULES) GENERAL FUND DEPARTMENT DETAIL .................................... (A NARRATIVE FOLLOWED BY A FINANCIAL SCHEDULES) GENERAL GOVERNMENT....................................................25 - 27 LEGISLATIVE....................................................................28 - 29 MUNICIPAL COURT...........................................................30 - 31 CITYCLERK.......................................................................32 - 33 FINANCE.............................................................................34 - 35 INFORMATION TECHNOLOGY.............................................36 - 37 INTERNAL SERVICES..........................................................38 - 39 LEGAL................................................................................40 - 42 CITY ENGINEER..................................................................43 - 44 CIVILSERVICE.....................................................................45 - 46 CENTRAL SERVICES.............................................................47 - 48 LAW ENFORCEMENT...........................................................49 - 53 PLANNING..........................................................................54 - 55 CODE COMPLIANCE............................................................56 - 57 STORMWATER..................................................................... 58 STREET FUND........................................................................ 59 - 64 COMMUNITY DEVELOPMENT GRANTS FUND ...........................65 - 66 LIBRARY FUND.......................................................................67 - 68 HOTEL/MOTEL TAX FUND ........................................................ 69 - 70 i 2I CRIMINAL JUSTICE FUND... 71-72 73 - 74 EAST WENATCHEE EVENTS FUND..........................................................75 - 78 BOND REDEMPTION FUND................................................................79 - 80 STREET IMPROVEMENTS FUND...............................................................81 - 83 CAPITAL IMPROVEMENTS FUND.................................................84 - 85 STORM WATER CAPITAL IMPROVEMENTS FUND........................86 - 88 EQUIPMENT RENTAL & REPLACEMENT FUND ............................ 89 - 90 TRANSPORTATION BENEFIT DISTRICT FUND ............................. 91 - 92 ii City of East Wenatchee, Washington 2015 Bi et Committee Mayor Steve Lacy Councilmember Frank Collings Councilmember Timothy Detering Councilmember Chuck Johnson Finance Director Nick Gerde 2 East Wenatchee City Officials Elected Officials MMor 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 3 East Wenatchee City Offi Appointed Officials City Attorney City Treasurer/Finance Director Police Chief City Engineer City Clerk Community Development Director Code Compliance Officer Events Department Coordinator Municipal Court Judge 11 Devin Poulson Nick A. Gerde Randy Harrison Greg Pezoldt Dana Barnard Lorraine Barnett Jeffrey Morrison Dan White Chancey Crowell City of East Wenatchee, Washington 2015 Annual Financial Budget Accountine 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. E CITY OF EAST WENATCHEE, WASHINGTON FINANCIAL BUDGET 2015 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 2015 include: 1. Eleven sources of revenue for the City represent nearly 91 % of the estimated operational revenue for 2015. They include: A. Sales and Use Tax B. Property Tax C. Utility Tax D. Street Fuel Excise Tax E. State Portion — Court Revenue F. Fines & Penalties — Court G. Criminal Justice Taxes H. Storm Water Utility Operation I. Transportation Benefit District J. Real Estate Excise Tax K. Gambling Tax L. Hotel/Motel Taxes M. Liquor Taxes & Profits N. Balance of Revenue Estimate Sub -total Operational Revenue Percent of Amount O_ps Rev $3,300,000 40.0% 1,609,000 19.5% 811,000 9.8% 280,000 3.4% 244,000 3.0% 238,000 2.9% 227,000 2.7% 217,000 2.6% 200,000 2.5% 195,000 2.4% 160,000 1.9% 129,000 1.6% 124,000 1.5% 522,000 6.2% 8.256.000 ND 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 2015 Revenue Estimate Amount Cap Rev $ 897,000 35.6% 1,971,000 58.5% 174.000 5.9% 3.042.000 100.0% 11.298.000 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 and transfers to support them. 0 2015 BUDGET ASSUMPTIONS AND HIGHLIGHTS (continued) 4. Monthly trends over 2014 and the last six years were studied, particularly in light of recent fluctuating 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 2015 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. The collective bargaining unit agreements with the police department unions covering twenty-one employees expired on December 31, 2013, and are still in negotiation. The collective bargaining unit agreement with Local 846-W covering fifteen employees in the Street, Planning, Code, Court, and City Clerk Departments has been renewed until its expiration on December 31, 2016. 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. 7 2015 BUDGET ASSUMPTIONS AND HIGHLIGHTS (continued) Budgeted operating expenditure categories for 2015 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 $ 3,501,000 43.7% 1,441,000 18.0% 226,000 2.8% 340,000 4.2% 275,000 3.4% 264,000 3.3% 376,000 4.7% 195,000 2.4% 147,000 1.8% 104,000 1.3% 1,163,000 14.4% 8.032.000 100% Budgeted capital expenditure categories for 2015 include: L. Storm Water Utility Capital M. Street Improvements Capital N. Capital Expenditures O. Fund Transfers Total Capital Expenses Grand Total 2015 Budgeted Expenditures 897,000 21.7% 2,291,000 61.3% 635,000 12.3% 174,000 4.7% 3.997.000 100% 12.029.000 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 2015 budget year, giving priority for those grant -funded projects. E 2015 BUDGET ASSUMPTIONS AND HIGHLIGHTS (continued) 3. Projects scheduled for 2015 include: Public City Project Description Funding Funding Total VMP Parking Lot Project 511,000 511,000 Retrofit SWU Catch Basins 161,000 161,000 SWU Small Improvements 87,000 87,000 WVSWP Decant Facility 64,000 64,000 SWU French St. Improvements 60,000 60,000 French Street Improvements 353,000 13,000 366,000 Residential Street Projects 174,000 174,000 Valley Mall Parkway Overlay 863,000 135,000 998,000 Traffic Signal 9th & VMP 313,000 51,000 364,000 Baker Ave 15th to 20th Engr 340,000 30,000 370,000 Purchase/Design Gateway Property 450,000 450,000 Public Works Storage Building 150,000 150,000 Fund Transfers 174,000 174,000 Other 68,000 68,000 Total $2,926,000 $1,071,000 $3.997.000 City funding in the schedule above of $804,000 will be satisfied with from property tax, real estate excise tax and accumulated funds. The Residential Street Projects will be funded from proceeds of the $20 car tab fee collected on behalf of the Transportation Benefit District. The 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. 0 City of East Wenatchee, Washington 2015 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: High Level Cash Flow Summary, and 2. Cash Flow by Categories of Revenue and Expenditures Summarized Cash Flow: Hiah Level Summa 2015 2014 2014 Annual Estimated Budget Budget Actual As Amended Cash Balances, Beginning of the Year $ 4,131,000 $ 3,796,000 !17 3,084,000 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 11,035,000 263,000 10,131,000 468,000 10,391,000 284,000 11,298,000 10,599,000 10,675,000 15, 429, 000 14, 395, 000 13, 759, 000 11,651,000 378,000 9,846,000 11,005,000 418,000 286,000 12,029,000 10,264,000 11,291,000 $3,400,000 $4,131,000 $ 2,468,000 10 Summarized Cash Flow: By Maior Revenue and Exuense Categories 2015 2014 As Amended Annual Estimated 2014 Budget Actual Budaet Cash Balances, Beginning of the Year $ 4,131,000 $ 098,000 $ 3,084,229 Revenue Received Sales & Use Taxes 3,300,000 3,200,000 3,200,000 Property Taxes - 2009 Base 1,609,000 1,583,000 1,583,000 6% Utility Tax 811,000 805,000 843,800 Storm Water Utility Operations 217,000 211,000 257,600 Municipal Court Receipts - Fines 238,000 245,000 247,965 Street Fuel Excise Tax 280,000 276,000 283,000 Community Development Grant - CDBG 25,000 80,000 130,065 Real Estate Excise Tax 195,000 270,000 172,000 Transportation Benefit District 200,000 210,000 185,000 Criminal Justice Taxes 227,000 230,000 212,500 Liquor Taxes 124,000 120,000 124,000 Gambling Tax Receipts 160,000 206,000 148,190 Hotel/Motel Taxes 129,000 128,000 118,900 Franchise Fees 94,000 96,000 93,000 Balance of Operational Revenue 385,000 595,000 606,562 Sub -total Operational Revenue 7,994,000 8,255,000 8,205,582 Court Receipts for the State 244,000 263,000 265,000 Other non -revenue 18,000 215,000 15,600 Total Operational Revenue 8,256,000 8,723,000 8,486,182 Storm Water Utility Capital Reimbursed 897,000 730,000 787,667 Funding for Street Improvements 1,971,000 1,146,000 1,273,053 Transfers for Street Improvements 174,000 128,000 Total Capital Project Revenue 3,042,000 1,876,000 2.188,720 Grand Total Revenue 11,298,000 10,5 9 99,000 10,674,902 Total Resources Available (Cash plus Revenue) 15,429,000 14,395,000 13,759,131 Expenditures Payroll Costs 3,501,000 3,406,000 3,379,700 Employee Benefit Costs 1,441,000 1,349,000 1,438,000 Jail Services - Adult Detention 340,000 x 327,000 321,500 Storm Water Utility Operations 372,000 x 750,000 379,600 Rivercom 911 275,000 x 272,000 271,900 Department Capital Expenses 376,000 x 788,000 208,200 Debt Service Principal & Interest 195,000 x 198,000 197,893 Storm Water Utility Charge 147,000 x 147,000 147,000 Hotel/Motel Tax to Others - - 45,000 Other Expenditures 1,105,000 718,000 1,089,740 Sub -total Operational Costs 7,752,000 7,955,000 7,478,533 Municipal Court Receipts for the State 264,000 253,000 270,000 Other Non -expenditures 16,000 164,000 16,250 Total Operational Costs 8,032,000 8,372,000 7,764,783 Storm Water Utility Capital Expenditures 897,000 384,000 806,267 Street Improvements Expenditures 2,291,000 1,377,000 1,800,704 Capital Improvements 635,000 375,000 791,000 Transfers for Street Improvements 174,000 140,000 128,000 Total Capital Project Costs 3,997,000 1,892,000 3,525,971 Total Expenditures 12,029,000 10,264,000 11,290,754 Cash Balances,. End of the Year $ 3,400,000 $ 4,131,000 $ 2,468,377 11 City of East Wenatchee, Washington Final Budget - 2015 Revenue. Expenses and Changes in Fund Balances Cash Cash Beg Balance Add: Resources Less: End Balance Fund 1/1/2015 Revenue Available Expenditures 12/31/2015 Note General Fund 001 2,766,024 5,997,265 8,763,289 6,211,964 2,551,325 Street/SWA Fund 101 108,340 1,094,250 1,202,590 1,153,350 49,240 A Comm Dev Grants Fund 102 33,156 25,000 58,156 25,000 33,156 Library Fund 112 1,321 6,500 7,821 4,300 3,521 Hotel/Motel Tax Fund 113 76,303 41,500 117,803 12,500 105,303 Drug Fund 114 5,392 200 5,592 - 5,592 Criminal Justice Fund 116 41,423 15,650 57,073 40,000 17,073 Events Board Fund 117 35,974 131,200 167,174 153,690 13,484 Bond Redemption Fund 202 7,005 197,291 204,296 194,711 9,585 Street Improvements Fund 301 433,414 2,160,849 2,594,263 2,291,450 302,813 Capital Improvements Fund 314 481,595 195,000 676,595 635,000 41,595 Storm Water Capital Impv Fund - 996,849 996,849 896,849 100,000 B Equipment PM& R Fund 501 7,331 236,000 243,331 236,000 7,331 C Transportation Benefit Distr 620 134,103 200,000 334,103 173,750 160,353 D Total for All City Operations 4,131,381 11,297,554 15,428,935 12,028,564 3,400,371 A. Storm Water operations have been consolidated with Street Fund maintenance, effective January 1, 2015. Previously since its formation in 1998, Storm Water operations and capital projects were included in the General Fund. Initially, the Storm Water spending activities were relatively modest. Wth the of National Polution Discharge Elimination System (NPDES) federal regulations downstreamed to states and then to cities, the activities have increased substantially. Storm Water activities are considered an extension of street maintenance, are satisfied by street department employees, and consequently are more organizationally and financially matched with street maintenance. B. Storm Water capital projects will now be accounted for in a separate improvement fund, similar to street improvement projects, for the same motivation as "A" above. C. Accounting for the purchase, maintenance and replacement of police and street vehicles will now occur in this fund, according to State Auditor guidelines. Purchases and maintenance had previously been accounted for in the Law Enforcement Department of the General Fund and the Street fund. D. Formed in 2012, this is the second year that the City has accumulated sufficient funds for the Transportation Benefit District to fund residential street projects. 12 City of East Wenatchee, Washington End of Year Estimate - 2014 Revenue, Expenses and Changes in Fund Balances r,-k r-k Fund General Fund 001 Storm Water Operations Storm Water Capital Street Fund 101 Comm Dev Grants Fund 102 Library Fund 112 Hotel/Motel Tax Fund 113 Drug Fund 114 Criminal Justice Fund 116 Events Board Fund 117 Bond Redemption Fund 202 Street Improvements Fund 301 Capital Improvements Fund 314 Equipment R&R Fund 501 Transportation Benefit Distr 620 Total for All City Operations 1/1/2014 Revenue Available Expenditures 12/31/2014 2,273,633 6,655,819 8,929,452 6,079,740 2,849,712 210,983 210,983 357,728 (146,745) 730,651 730,651 667,594 63,057 112,090 829,300 941,390 833,050 108,340 38,484 80,244 118,728 85,572 33,156 2,337 3,000 5,337 4,016 1,321 46,453 41,350 87,803 11,500 76,303 5,182 210 5,392 - 5,392 25,523 15,900 41,423 - 41,423 42,493 133,339 175,832 139,858 35,974 7,491 197,407 204,898 197,893 7,005 662,711 1,146,470 1,809,181 1,375,767 433,414 511,146 344,618 855,764 374,169 481,595 7,331 - 7,331 - 7,331 60,647 210,000 270,647 136,544 134,103 3,795,521 10,599,291 14,394,812 10,263,431 4,131,381 2015 BUDGET GENERAL FUND REVENUE Beginnine Fund Balance The 2015 beginning fund balance is projected to be approximately $2,766,000. Property Tax/Contineent Property Tax It is the Finance Director's recommendation to the 2015 Budget Committee to take the allowable 1% increase in property tax, which the Council approved at the meeting on October 28, 2014. The total 2014 Levy is calculated by the Douglas County Assessor's Office at $1,591,316 compared to $1,555,840 in 2013. $808,000 will be allocated to the General Fund, $300,000 to the Street/SWA Fund, $185,000 to the Bond Fund for Debt Service, the 1% increase amount of $15,756 (Resolution 2011-18, November 8, 2011) will be 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 2015 are budgeted to be $3,300,000, 3.13% higher than the 2014 budget of $3,200,000. Actual receipts are expected to approach $3,200,000 in 2014. $2,830,000 is allocated to the General Fund, $350,000 is allocated to the Street/SWA Fund, and $120,000 is allocated to the Equipment Purchase/Maintenance/Replacement Fund. 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 $800,000 in 2014, with an estimate to receive $805,000. 2015 budgeted revenues for utility taxes is $811,000. Gambling Tax Gambling taxes are forecast at the same effective rate of 8%, and are budgeted to be $160,000 for 2015, 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 $55,500 for 2014 and is estimated to be $56,500 for 2015. Business license fee structure and amounts have not been changed since 1980. Franchise Fees Franchise fees are expected to be $94,395, consistent with the amount we expect to collect in 2014. These fees are paid by the local cable provider. Buildine Permits and Plan Checking Fees Building permit revenues are dependent upon the amount of building or residential development in the City. The 2015 Building Permit budget is $50,000. Plan Checking Fees generally follow the same pattern as permits, at a 1 to 2 ratio. The 2015 Plan Checking Fee budget is $25,000. 13 2015 BUDGET GENERAL FUND REVENUE (continued) Gun Permits 2014 receipts are estimated to be $4,800, and the budget for 2015 is $5,000. PUD Privileee Tax This payment by Douglas PUD in lieu of property taxes was $37,571 in 2011, $40,500 in 2012, $38,092 in 2013 and $41,148 in 2014. $42,000 has been budgeted for 2015. Local Government Assistance The City did not receive local assistance in 2011, 2012, or 2013, and 2014, does not expect any for 2015. Liquor Excise Tax Liquor Excise Tax for 2011 was over 63,000, $48,700 in 2012, $8,896 was received in 2013 during the privatization process, $24,000 is estimated to be received in 2014 and the budget for 2015 $25,000. 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, $132,000 in 2012 and $119,000 in 2013. In 2014, the City expects to receive $120,000. Based upon information from the State, the City should receive approximately $124,000 in 2015. 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. Housin¢ of Prisoners This revenue is apportioned as a portion of the receipts of the City's Municipal Court. $39,400 was received in 2011, $42,000 in 2012, $53,000 in 2013 and $51,000 in 2014. Our budget for 2015 is $46,000, due to the decline in caseload activity of the Court. In comparison, the City is expecting to pay nearly $340,000 to the Regional Justice Center and Okanogan Jail during 2014 for its share of housing and medical costs for prisoners. 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 S WU 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 2015, The City has moved storm water operations to the Street Maintenance Fund and created a new improvements fund for storm water capital improvements. in 2015 BUDGET GENERAL FUND REVENUE (continued) Plannina & Development Fees Similar to building permits, revenue in this category is dependent on building and development activity. Actual results for 2012 were $3,500, $2,323 for 2013 are expected to be $2,500 for 2014. The budget for 2015 is $2,500. Fines & Penalties Revenue from fines and penalties was $294,000 in 2012, $250,000 in 2013 and is expected to be $245,000 in 2014. The estimated revenue for 2015 is $238,000. 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 $253,000 for 2014 and estimated to be $243,800 in 2015. 15 CITY OF EAST WENATCHEE CURRENT EXPENSE REVENUES GENERAL FUND REVENUE PAGE OF 2015 Budget Worksheet BARS Numbers Description 2009 2010 2011 2012 2013 2014 Budget 2014 2014 2015 Budget Actual Actual Actual Actual Actual 9Months Estimate 001. 000.000. 306. 00,00, 00 Beginning NC&I 218,641 826,340 999,260 1,589,239 2,320,016 2,319.526 2,273,633 2,273,633 2,766,024 Totals 218,641 826,340 999,260 1,669,239 2,320,016 2,319,526 2,273,633 2,273,633 2,766,024 Taxes 001.000.000.311.10.00.00 Property Tax 1,095,185 1,092,570 1,059,077 1,137,725 248,402 648,000 498,583 1,082,000 808,000 001.000.000.311.10,00.01 Contingency Property Tax 001,000.000.313. 10.00.00 Sales &Use Tax 2,364,700 2,089,623 2,507,483 2,601,982 2,951,949 2,950,000 2,182,722 2,950,000 2,810,000 001.000.000.313.71.00.00 Criminal Justice 167,090 133,320 164,651 176,326 239,393 220,000 177,113 230,000 226,600 001.000.000.316.51.00.00 Electric UTex 226,539 279,867 304,994 304,764 324,240 325,000 284,415 335,000 325,000 001.000.000.316.53,00.00 Natural Gas Utility Tax 31,966 40,085 36,412 29,247 34,911 35,000 33,226 40,000 35,000 001.000.000.316.55,00.00 Garbage Utility Tax 001.000.000.316.57.00,00 6%Tax Tele/Cellular 303,272 424,481 459,352 471,139 438,200 440,000F3.6553,610 430,000 461,000 001.000.000.316,55.01.00 Recycling 23,092 23,116 23,074 2,118 - -001.000.000.317.54.00.00 Gambling Tax 256,075 249,020 297,722 278,660 287,260 150,000001,000.000.314.51.00.01 Gambling Tax Penalli 453 292 15,640 19,106 19,778 -Totals 4,468,372 4,332,374 4,868,405 5,021,065 4,642,134 4,668,000 5,272, 584 4, 815,600 Licenses & Permits 001.000.000,321.30.01.00 Fireworks Permits 500 400 500 350 360 350 600 550 001.000.000.321.60.00.00 Taxicab Licenses 465 431 681 453 328 450 625 500 001,000.000.321,70.00.00 Amusement Licenses 1,990 1,170 1,370 2,020 1,480 1,500 265 1,400 1,000 001.000.000.321.70.01.00 Panoram Licenses 300 960 - - 1,290 660 - - 001,000,000,321.91,00.00 Franchise Fees 95,393 91,925 89;838 90,402 94,058 93,000 74,143 96,000 94,396 001.000.000.321.97.00.00 Business Licenses 47,719 51,326 53,293 53,058 56,449 64,000 52,735 50.000 55,500 001.000,000.321.80.00.00 Business License Penalties 689 781 733 432 1,092 300 1,466 1,500 1,000 001.000.000.322.10.00.00 Building Permits 64,690 41,248 53,422 115,828 68,774 50,000 26,656 40,000 50,000 001.000.000.322.90.01.00 Gun Permits 2,951 3,106 3,770 4,307 5,495 4,800 3,622 4,800 6,000 Totals 214,697 191,347 1 203,607 266,850 228,296 205,060 169,121 198,925 207,945 16 CITY OF EAST WENATCHEE CURRENT EXPENSE REVENUES PAGE 2 OF A 2015 BUDGET WORKSHEET PAGE 2 OF 4 BARS Numbers Description 2009 2010 2011 2012 2013 2014 Budget 2014 2014 2015 Budget Actual Actual Actual Actual Actual 9Months Estimate Intergovernmental 001.000.000,331.16.60.00 Bullet Proof Vest Grant - 640 194 1,066 - - - - 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 90,000 - - - 001.000.000.331.16.78.00 DC Regional Share - Downtown - - - - 5,000 6.000 5,000 - 001.000.000.333.16,80.00 DOJ Video Grant - 13,021 4,821 2,078 4,084 2,600 - - 001.000,000.333.04.21.00 WASPC Grant 1,000 1,000 1,000 001.000.000.333.06.93.00 Court Equipment Grant - 3,209 329 - 2,897 - - 001.000.000.334.03.50.00 TSC Grant - 1,828 - 001.000.000.334.03.51.01 TSC - Drive Hammered Get 1 145. 001,000.000.334.03.51.02 TSC - Click It or TIc - - - - - - - - - 001.00.000.334.03.51.03 TSC-Night Seat Beit 1 2,985 521 1,522 1,314 1,662 1,600 2,006 2,500 1,360 001.000.000,334.06.51.04 TSC Speed Limit Eml 2,332 7,203 2,325 - - - - - - 001.000.000.334,03.51.06 TSC- BoosterSeat Er 446 - - 1,948 1,950 2,600 1,480 2,000 2,000 001.000.000.334.04.20.10 CDBG Grant Reimb 67,000 67,000 001.000.000.334.06.91.00 Public Def Grant 20,000 15,OOD 15,000 - - - - - 001.000,000.334.06,91.05 WaState Interpreter Grant ISO - - 001.000.000.335,00.91.00 PUD Privilege Tax 34,101 37,085 37,571 40,512 38,092 40,000 41,148 41,148 42,000 001.000.000.336.00.98.00 Local Govt Assistance 2007 2,013 - - - - - - - 001.000.000.336.06.51.00 DUI 4,032 6,009 4,493 4,604 5,789 4,500 2,783 3,600 2,600 001.000.000.336.06.94.00 Liquor Excise Tax 28,128 57,777 63,105 48,692 8,896 9,000 18,546 24,000 25,000 001.000.000,336.06.95.00 Liquor Board Profits 108,024 93,269 91,936 131,870 119,374 124,000 88,995 120,000 124,000 001.000.000.338.21.01.00 Eastmont School- 3,305 -SRO - - - - Totals 206,511 319,432 310,197 322,066 274,461 189,000 160,937 266,248 264,860 harges or Services 001.000.000.341.00.00,00 General Services 2,570 35 - - - - - 001.000.000,341.30.00.00 Records Services - 2,280 - - 001.000.000.341.33.10.00 Background Check Fees 280 10 20 - (32) (32) - 001.000.000.341.33.20.00 Passport Fees 925 1,650 1,100 925 - - - 001.000.000.341.35.30.00 Duplicating Services Police 1 p431 1,291 1,272 1,471 1,333 1,100 1,069 1,100 1,100 001.000.000.341.35.31.00 Duplicating Services Admin 81 60 68 60 60 001.000.000.341.96.10.00 Civil Svc Apo Fee 3,020 - - - - - 001.000. 000. 342.33.00. 00 Adult Probation Svcs 63,318 104,483 105,000 70,209 92,000 93,600 00 1. 000. 000. 342.36. 00.00 Housing of Prisoners 36,755 41,392 39,424 42,077 53,450 55,000 40,441 60,500 46,200 001.000.000.342.40.00.01 Fire Marshall Inspection Service 250 350 495 523 564 400 993 1,000 1,250 001.000.000.345.83.00.00 Plans Checking Fees 27,619 21,622 27,362 65,875 37,428 26,000 13,733 20,000 25,000 001,000,000.345.89.00.00 SEPA Permits 483 322 1,751 904 1,332 1,000 190 200 200 001.000,000.345.89.00.00.00 Planning 8 Development Fees 10,490 3,232 8,486 3,453 2,323 3,000 1,844 2,500 2,600 001.000.000.345.81.00.00 Zoning & 500 - - - I- - Totals 80,098 69,169 80,700 181,751 204,189 190,550 128,296 167,328 169.910 17 CURRENT EXPENSE REVENUES 2016 BUDGET WORKSHEET PAGE 3 OF 4 PAGE 3 OF 4 BARS Numbers Description 2009 2010 2011 2012 2013 2014 Budget 2014 2014 2015 Budget Actual Actual Actual Actual Actual 9Months Estimate Fines & Penalties 001.000.000.356.50.00.00 Fines & Penalties 377,971 375,628 343,325 294,250 249,815 275,000 189,433 245,000 238.000 001.000.000.356.50.00.00 Disabled Parking - - - - - - - 001.000,000,357.33.00.00 Public Defender- Muni Court Receipts 19,096 25,401 28,778 30,030 31,408 28,000 24,558 32,000 30,700 001,000,000.357.39.01.00 Restitution - 651 88 - 238 - 9 - - Totals 397,067 401,029 372,103 324,290 281,223 303,000 213,991 277,000 268,700 Miscellaneous 5,322 6,000 3,074 4,100 5,500 001.000.000.361,11.00.00 Interest Earnings 6,709 5,876 4,890 5,962 001.000.000.361.40.00.00 Sales Tax Interest 6,035 3,039 11527 832 608 760 402 525 700 001,000.000.369.20.00.00 Unclaimed Property 280 280 001.000.000.369.90.50.00 Miscellaneous 9,672 5,681 14 555 1,396 600 898 900 1,000 001.000.000.362.50,00.01 EWES Monthly Lease Payment - 001.000.000.362.60.00.02 Rental Property 9thSI 6,962 - - - - Totals 29,378 14,596 6,431 7,349 7,326 7,250 4,654 5,805 7,200 Sub -Total Current Revenues 5,396,123 5,327,947 5,841,443 6,123,361 6,637,628 5.562,860 4,320,609 6,187,890 5,734,215 Non -Revenues 001.000.000.386.00.15.00 Auditor Recording Fees 72 77 0 0 0 0 001.000.000.386A 2.00.00 Crime Victim Assessment 6,811 6,894 2,938 5,492 4,769 5,W0 3,615 4,800 4,600 001.000.000.386.89.50.00 State Building Code Surcharge 396 477 387 360 401 360 221 300 300 001.000.000.386.89.55.00 State Share ofGun Permits 5,684 5,695 6,588 7,082 9,816 7,500 5,414 7,600 7,500 001.000.000.386.91.00.00 State- Court Remittance 399,313 393,178 339,925 298,116 253,797 265,000 194,768 263,000 243,800 001.000.000.380.00.50.07 Engineering Reimbursement 17,450 1,653 64 1,120 - - - - 001.000.000.368.00.00. 10 Other Non -Revenues 2,234 - - 164,860 154,860 - 001,000.000.389.00.20.00 Insurance Recoveries 13,512 1,243 2,314 12,846 - 2,659 40,659 - 001.000.000.389.20.00.00 Fireworks -DCFD Remittance 300 300 300 250 - 250 400 360 360 001.000.000.389.30.00.00 Fireworks -Cleaning Deposit 2,200 2,200 1,700 2,000 2,500 2,600 3,500 3,600 3,500 001.000,000.395.10.00.00 Disposition of Assets 2,381 7,020 8,646 3,000 2,960 2,960 3,000 001.000.000.397.00.00.00 Operatng Transfer In 14,099 6,995 Total Current Non- Revenues 459,765 418,635 356,517 323,816 292,863 283,600 368,297 467,929 263,050 Total General Fund Revenues Before SWU 5,855,888 5,745,582 6,197,960 6,447,177 5,830,481 5,846,460 4,688,906 6,655,819 6,997,265 18 CURRENT EXPENSE REVENUES PAGE 4 OF 4 2015 BUDGET WORKSHEET STORM WATER UTILITY REVENUES PAGE 4 OF BARS Numbers Description 2009 2010 2011 2012 2013 2014 Budget 2014 2014 2015 Budget Actual Actual Actual Actual Actual 9 Months Estimate 050.000.000.343.13.00.00 SWU Maint Svcs 80,039 46,808 - - - - - 050.000.000.343.13.00.20 SWU Admin 3,817 3,654 18,463 24,141 28,700 17,434 22,933 - 050.000.000.343.13.00.30 SWU Small Improverr 35,832 86,499 87,075 49,343 120,000 89,444 115,820 - 050.000.000.343.13.00.33 WVSWP Decant Facility 75,000 - - 050.000.000.343.13.00.34 19th Str Pond Purchase 1 155,600 050.000.000.343.13.00.Var SWII-Canyon A Ph a 550,445 58,062 159,118 369,620 309,602 - 1,471 1,471 - SWU-Canyon A Phase4 - - - - 050.000.000.343.13.00.61 3rd Street SWU Retrofit 26 - - 176,000 24,029 32,000 050.000.000.343,13.00.67 GR Storm Pipe Rehab 8,985 80,000 - 050.000.000.343.13.00.85 DOE CEW NPDES LID Design (New Grant) 170,000 34,677 100,000 050.000.000.343.13.00.87 NPDES Maintenance Capital Outlay- (Sweeper) 246,667 245,760 245,760 050.000.000.343.13.00 Var DOE NPDES Grants 38,783 58,961 - 050.000.000.343.13.00.83 DOE Capacity Grant GR1100038 60,320 20,735 70,323 - - - - 050.000.000.343.13.00.90 Greater EW SWU NPDES 45,722 166,483 161,717 248,900 96,982 186,100 - 050.000.000.343.13.00.92 NPDES O&M Allocation 61,279 - - 100,000 - - - 050.000.000.343.13.00.94 Other SWU Activities - Comp Plan 5,184 - 2,664 1,950 - 050.000.000.343.13.00.35 Eastmont Ave Design 6,891 253 050.000.000.343.13.00.37 Eastmont Ave SDC 050.000.000,343. 13.00.39 Eastmonl Ave Construction 354,855 Total Storm Water Revenues 630,484 183,302 475,579 669,267 976,417 1,165,267 521,436 941,634 - Grand Total General Fund Revenues 6,486,372 5,929,884 6,673,539 7,106,444 8,805,898 7,011,727 5,210,342 7,597,453 5,997,265 Total Available Resources 6,705,013 6,756,224 7,672,799 8,675,683 9,125,914 9,331,253 7,483,975 9,871,086 8,763,289 Budget YTD 9 Mo Est Actual Budget Sales Tax Sales Tax Sales Tax Sales Tax Sales Tax Allocation of Property Tex: 2014 2014 2014 2015 Allocation 2014 2014 2014 2015 General Fund 648,000 498,686 1,082,286 808,000 GeneralF 2,960,000 1,668,657 2,950,000 2,810,000 Street Fund 200,000 200,000 300,000 300,000 Street 250,000 155,000 250,000 294,000 Bond Redemption Fund 185,000 186,000 185,000 186,000 Events F Street Improvements Fund 360,000 15,714 15,714 16,000 11th Street Sidewalk Project - PMBR Fund 196,000 Capital Improvements Fund 300,000 - 300,000 Total Estimate 1,583,000 899,299 1,583,000 1,609,000 3,200,000 1,823,657 3,200,000 3,300,000 19 2015 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 monthly financial statements, external financial reporting, budget origination/management and the annual financial plan are their primary activities. Information Technoloev: 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. Internal Services: Includes the shared costs for telephone and postage of the City. Leal Department: Includes the payroll and benefit costs for the City Attorney, part- time assistant and supporting department costs. The City Attorney is also the prosecuting attorney for the City's Municipal Court. 20 2015 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, maintenance and improvements to 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). Emereency 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. In previous years this cost area was separately budgeted, but it is now a part of Law Enforcement described above. Storm Water Activities: 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. Beginning in 2015, Storm Water maintenance activities will be accounted for in the Street Maintenance Fund 101 and Storm Water capital activities will be accounted for in a new Storm Water Improvements Fund. 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. 21 2015 BUDGET GENERAL FUND EXPENDITURES (continued) 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. 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. 22 001 520595 CITY OF EAST WENATCHEE CURRENT EXPENSE E;GENERAL FUND EXPENDITURES PAGE, OF 2015 BUDGET WORKSHEET SUMMARY Description 2009 LActual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2014 9 Months 2014 Estimate 2015 Budget General Government 406,107 403,944 423,277 413,433 409,095 429,651 326,423 427,434 439,570 110511 Legislative 195,936 179,981 293,074 316,754 314,759 325,002 255,086 330,857 343,550 120512 Municipal Court 313,375 329,814 279,387 316,969 351,556 355,800 252,343 357,600 335.700 140514 City Clerk 125,739 128,573 126,132 133,015 142,176 147,850 104,673 148,350 158,150 141 514 Internal Services 25,851 36,114 34,918 35,133 36,740 37,000 21,301 37,500 38,750 142514 Finance 155,321 162,215 184,956 176,188 209,145 229,450 153,544 218,650 232.400 New Information Technoloy 65,700 135,062 67,655 90,274 99,999 132,077 94,516 110,720 111,700 151 515 Legal Department 128,621 130,009 165,777 172,917 182,418 177,475 126,571 176,800 183,221 160521 Civil Service 2,933 1,433 1,450 3,749 2,965 3,250 1,017 3,000 4.250 180516 Central Services 102,212 91,155 83,697 124,419 117,608 118,800 68,477 216,000 265,000 210521 Law Enforcement 2,437,543 2,691.,344 2,767,870 2,907,550 2,707,543 2,904,420 2,125.123 2,891,341 2,930,500 230523 Jail Services 260.849 235,701 265,515 288,079 286,893 30,500 209,980 326,500 340,000 City Engineering Dept 22,132 100,119 106,214 106,609 96,788 121,300 52,972 116,700 122,350 280558 Planning 175,785 171,223 121,975 123,111 204,416 175,275 99,635 146,375 105,050 590559 Code Compliance 132,988 135,228 136,203 143,095 155,505 162,375 107,696 154,150 162,573 Sub -Total Routine Expenditures 4,542,142 4,931,915 5,058,300 5,351,296 5,317,605 5,661,225 4.029,357 5,661,977 5,834,264 001 001 586 00 03 Non-Exp Stale Gun Pe 6,078 5,912 6,216 6,334 8,788 6,500 5,002 6,500 6,500 0010015860005 Non-Exp Court Remittal 399,321 364,288 367,655 279,604 254,473 270.000 147,879 253,500 264,000 001.001.586.00.06 Building Code Surcharg 396 320 369 318 392 350 130 200 200 001 001 5860013 Non-Fxp Kentucky Anne 126,728 65,173 15,755 - - - - Non-Exp Kent Annex PY 170,788 55,835 55,287 - - - - 0010015860007 Non-Exp Engr Relmburs 19,629 2,398 84 1,120 1,500 - - - 0010015860008 Cinme Victims - County 8,411 3,439 9,621 5,447 4,768 5,000 2,364 4,800 5,000 001.001.586.00.12 Finvroks Cleaning Deposit 850 750 001.001.597.21.00.20 Non-Exp Transfers Out SWA Capital Impv Fund N308 1,000 - - - 100,000 Non-Exp Clearing Cone (19,050) - _ 001.001.586.51.00.10 DCFD Fireworks RemittE 300 300 300 200 (50) 800 1,000 - - 586.51.00.15 Recording Fees 71 100 - - - 001.001.000.586.51,00. Contingency 13,088 (66) 380 Sao (320) 2,000 35 35 2,000 001.001.000.5Bg.00.00. Other Non-Expendilures - - 152,728 152,728 - Sub -Total Non -Routine Expenditures 725,689 497,599 456,667 293,694 268,901 286,250 309,888 417,763 377,700 Total Current Expense Expenditures 6,267,831 5,429,514 5,514,967 5,846,990 5,586,506 5,947,475 4,339,245 6,079,740 6,211,964 23 CITY OF EAST WENATCHEE CURRENT EXPENSE EXPENDITURES RECAP Page 2 of 2 Page 2 of 2 2015 BUDGET WORKSHEET 2009 20f0 2011 20f2 20f3 2014 20f4 2014 2015 Description Actual Actual Actual Actual Actual Budget 9Months Estimate Budget Storm Water Utility Operations: 050.000,311.531. Administration 11,676 6,768 19,599 18,200 7,024 17,000 SWU Annual Billing Fee 14,872 5,500 5,933 5,933 050=0.311.531 Comprehensive Plan 25,869 5,000 1,950 Total Administration 11,676 6,768 60,340 25,700 12,957 24,883 050,000.311,531 Capital Projects- Small Capital Projects 76,319 46,299 121,964 120,000 25,359 50,000 0%000.312.531.32.01. Capital Projects - Canyon A Phase 3 SDC 14,113 050.000.312,531 Capital Projects- Canyon A Construction Phase 3 163,947 363,040 242,227 Capital Projects -Canyon A Ph 4 SDC 6,454 166 Capital Projects - Canyon A Ph 4 Const 124,908 050.000.312.531 3rd Street SWU Retrofit Design Engr 2,905 13,137 23,000 - 3rd Street SWU Retrofit SDC 17,600 1,343 1,343 - 3rd Street SWU Retrofit Construction 15,313 158,400 050.000:312.5 VJVSWP Decant Facility 75,000 10,661 10,651 Eastmont SWU Rebuild - SDC Eammonl SWU Rebuild - SDC &. Conan 381,244 - French Street SWU Design 9,600 VMP LID Project Design 5,920 100,000 80,502 100,000 Grant Road Pipe Uning Project 18,285 80,000 13,259 a0,000 Total Construction Capital 240,266 414,793 927,045 560,600 144,251 264,994 050,000.313.531 NPDES Compliance 188,134 142,816 163,094 350,900 97,358 186.100 Capital Outlay- Sweeper and ATV (Spraying) 7,390 246,667 246,411 247,000 191h Street SWU Pond Pumhase 155,600 156,600 Sub -Total SWU Operations 440,076 564,377 1,157,869 1,186,867 656,577 878,577 - 050.000.315 531 Annual Street Utility Charge 148,726 146,790 146,790 147,000 146,745 146,745 Total- Storm Water Utility Expenditures 645,267 325,991 588,801 711,167 1,304,659 1,333,867 803,322 1p025,322 - Grand Total - General Fund Expendit 5,913,098 5,756,505 6,103.768 6,356,157 7,281,342 5,142,567 7,105,062 6.211,964 Total Available Resources - Revenue 6,705,013 6,756,224 7,672,799 8,675,683 9,331,253 7,483,975 9,871,086 8,763,289 Fund Balance, End of Budget Year 791,915 1,000,719 1,569,031 2,319,526 2,049,911 1 2,341,408 1 2,766,0241 2,551,325 24 2015 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 began with wellness activities regularly scheduled throughout the year. The City completed the AWC qualification in 2014 and has been certified. The resulting 2% reduction of medical premiums will begin in 2015 and are expected to save the City approximately $15,500 annually. 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 have been reduced substantially during 2014 due to insuring that the four participants qualify and obtain a medicare Part B insurance policy. That factor has allowed a significant reduction in the premiums paid by the City. 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 2015 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 $22,885.33 Percent of Change 0.00% (15.40)% 11.37% 8.59% 6.50% (5.4%) 11.45% ( 6.60%) (1.62%) 3.46% 1.27% The Wenatchee Valley Humane Society annual cost is budgeted to be $69,546 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 and included in the follow-on contract. Annual changes in expenditures have been as follows; 25 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% 2015 $69,546 1.8 % Wenatchee Vallev Transportation Council (formerly Metropolitan Planning Orvanization) The membership dues amount will be $12,500 in 2015. NCW Economic Development District The membership dues amount will be $1,000 in 2015, 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 2015, the same amount expected in 2014, the same lower level than in prior years when the State of Washington controlled liquor sales in the State. 26 CITY OF EAST W ENATCHEE GENERAL GOVERNMENT EXPENDITURES GENERAL GOVERNMENT 2015 BUDGET WORKSHEET- Department Head -Finance BARS Numbers Description 2009 Actuate 2010 Actuals 2011 Actuals 2012 Actual 2013 Actual 2014 Budget 2014 2014 Estimate 2016 Budget $ 9 Months Change 0010.000.001.515.10.40.00 Prof Svcs Legal 001.000.001.518.91.50.00 Wellness Program - 80 263 860 600 834 1,500 1,600 1,500 506 - 001.000.001.518.93.49.00 City Theme 15,000 001.000.001.521 A 0.29.00 LEOFF1 48,324 56,233 67,040 63,013 62,795 70,000 42,961 56,000 50,600 (5,500) 001,000.001.521.10.29.00 LEOFF 1 LTC Ins - 001.000.001.528.70.51.00 RiverCom 271,811 257,055 286,467 267,529 263,352 271,900 203,631 271,900 274,624 2.724 001.000.001.537.20.51.00 Solid Waste Administration 1,403 1,403 - - - 001,000,001.539.30.51.00 Animal Control 63,634 63,634 63,634 66,483 67,214 68,316 51,146 68,300 69,646 1,246 001.000.001.539,90.51.00 Dept of Ecology (NPDES) 1,290 - 001..000.001.557,20.35.00 Okanagon Trans & Nutrition 900 900 900 900 900 900 900 900 900 001.000.001.558,20.30.00 Community omunity Foundation of NCW 1,000 1,000 1,600 1,600 1,600 001.000.001.558.60.41.00 Wenatchee Valley Trans Council 10,434 10,434 10,434 10,434 10,434 10,435 10,434 10,434 12,500 2,066 001.000.001.558.70.41.00 NCW Economic Dev District 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1.000 - 001.000.001.55870.41.00 Chelan Douglas Trends- CFNCW 1,600 001,000.001.556.90.25.00 Spirit of Wenatchee - Miss Veedol Housing 3,000 3,000 3,000 3,000 001.000,001,558.90.30.00 Wenatchee Valley Museum 10,000 10,000 (10,000) 001.000.001.564.00.52.00 Community Mental Health (2%Liquor) 3,396 3,021 3,101 3 2,565 1,600 1,446 2.900 3,000 100 001.000.001.559.50.53.00 Rental Utilities 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 784 548 - - 001.000.001.596.00.55.00 Donations-Reglon 10,000 5,000 5,000 001.000.001.594.00.60.00 Capital Outlay - - - Totals 407,007 404,844 424,177 414,333 409,094 429,661 326,423 427,434 439,570 (4,364) Regional Donations represent estimated funding for the Wenatchee CDaliton for an Annual Fireworks Event. 27 2015 BUDGET GENERAL FUND 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. ►W." CITY OF EAST WENATCHEE LEGISLATIVE EXPENDITURES LEGISLATIVE EXPENDITURES 2015 BUDGET WORKSHEET - Department Head - Finance BARS Numbers Description 2009 Actuals 2010 Actuate 2011 Actuals 2012 Actual 2013 Actual 2014 Budget 2014 9 Months 2014 Estimate 2015 Budget $$ Change 001,000. 110.511.60.10.00 Salaries 122,382 121,558 127,361 132,100 134,467 136,700 101,781 136,000 140,000 4,000 001.000.110,511.60.20.00 Benefits 18,250 25,096 26,739 28,809 30,175 33,000 23,973 32,500 32,500 001.000. 110.511.60.21.50 Public Defender - Court 96,500 96,000 97,487 98,900 74,100 98,900 98,900 001.000.110.511.60,30.00 Public Defender - Conflicts 5,430 6,640 3,480 5,000 3,079 5.000 6,000 001.000.110.511.60.31.00 Office Supplies 72 227 34 100 56 100 104 100 100 001.000, 110.511.60.31.01 Central Stores - 001.000.110.511.60.31.05 Newsletter Printing&Mailing (2 Issues) 8,330 7,692 8,000 8,876 8,900 9,000 100 001.000.110.511.60.40.00 Training 290 946 416 375 500 001.000.110.511.60.41.00. Prof Services 754 1,649 5,318 880 663 700 7,700 7,000 001.000. 11 O.51 1.60.41.20 AWC Annual Fee 7,118 7,118 7,303 8,133 8,170 8,252 8,252 8,262 8,550 298 001.000.110.551.60,41.50 Interpretation Services ADA 36 30 30 100 70 001.000.110.511.60.42.01 Telephone - 001.000, 110.511.60.42.03 Postage - (7) 26 27 00 1. 000. 110.511.60.43. 00 Travel 794 1,480 1,654 243 1,338 1.500 487 1,600 1,600 001. 000. 110. 511.60.43.01 Travel- Misawa 2,233 2,421 4,220 6,198 5,000 4,193 5,000 6,000 1,000 001.000. 110. 511.60.44.00 Advertising 968 - 163 001.000. 110.511.60.45.00 Election Costs - Reg Voters 14,184 15,1S0 18,960 16,878 17,600 22,408 22,500 23,500 1,000 001.000.110.511.60.45.05 Election Costs - Officials 5,390 - 4,651 001.000.110.511.60.46.00 Insurance 2,673 3,038 3,611 4,395 5,780 5,000 2,455 6,100 5,200 (900) 001.000. 110.511.60.47.00 Background Check Costs 20 46 30 10 565 50 50 001.000. 110,511.80.49.00 Miscellaneous 3,529 3,167 2,192 3,409 2,559 6,000 4,221 6,000 5,000 001.000.110,511.60.60.01 Council of Governments 10 - 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 195,885 179,082 292,174 315,857 314,761 325,002 255,086 330,857 343,550 12,568 29 2015 BUDGET GENERAL FUND MUNICIPAL COURT Salaries The Court Administrator, Assistant Administrator, and two Clerical Assistants are currently 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. Based upon decreasing case loads and infractions in the Court, staffing levels have been reduced to one clerical assistant for probation services. 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 for 2015 at $5,080 per month salary, with associated payroll taxes, but without medical benefits, under a contract extending thru 2017. 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. 30 CITY OF EAST WENATCHEE MUNICIPAL COURT EXPENDITURES MUNICIPAL COURT 2016 BUDGET WORKSHEET - Head of the Judicial Branch of the City of East Wenatchee (currently Judge Crowell) BARS Numbers Description 2008 Actuals 2009 Actual 2010 Actual 2011 Actuals 2012 Actual 2013 Actual 2014 Budget 2014 9 Months 2014 Esfimere 2015 Budget $$ Change 001.000,120.512,50,10.00 Salaries 98,164 108,579 151,759 180,161 192,725 190,373 196,800 147,436 196,800 178,000 118,800) 001.000.120,512.50.12.00 Salaries- Probation Services 10,780 30,661 26,000 17,406 24,000 38,000 14,000 001.000.120.512.50.20,00 Benefits 47,729 52,422 66,982 73,764 74,774 70,028 76,000 61,310 74,000 56,000 (19,000) 001,000. 120,512. 60.22.00 Benefits- Probation Services 7,141 18,280 17,000 16,946 26,000 26,300 001.000. 120.512,50.25.00 Tuition Reimbursement 001A00.120. 512,50,31. 00 Office Supplies 3,898 3,300 3,659 3,888 2,573 3,292 2,600 1,711 2,500 2,600 001.000.120. 512.50.31.01 Central Stores 205 - 81 001.000, 120.512. 50. 40.00 Taming 100 265 678 1,146 678 1,187 1,600 1,168 1,500 1,600 001.000. 120,512.50.41.01 Public Defender ^ 83,035 94,325 82,500 265 001. 000,120. 512,50.41.02 Prosecuting Attorney - - 001.000. 120,512, 50.41.03 Judge 32,100 35,100 - 001.000.120.51250.41.05 Public Defender Conflicts 1,426 1,408 3,768 001.000.120.512.50.4201 Telephone 36 154 001,000,120. 512.50.42.03 Postage 657 13 12 001.000, 120.512.50A3.00 Travel 85 306 (194) 3,162 2,484 1,606 2,600 3,396 3,500 4,000 Sao 001.000. 120.512.50,46.00 Insurance 3.131 3,273 3,716 4,110 5,269 6,713 5,800 283 7,100 6,200 (900) 001.000. 120. 512.50.48,00 Repairs 8 Maintenance - 001.000. 120.512. 50.49.00 Miscellaneous 1.448 740 558 807 626 800 1,200 648 1,200 1,200 001,000, 12D512.50.49.01 Interpreting Services 4,266 5,324 8,869 5,231 6,186 6,641 6,600 4,564 6,000 6,000 001.000.120. 512.50Ag02 Judge Proteins 775 2,475 1,975 B63 1,125 1,062 3,600 760 1,600 3,600 2,000 001.000. 120, 512.50.49.03 Witness Fees 429 618 223 697 263 671 Soo 261 600 500 001,000, 120.512. 50.49.04 Juror Fees 300 2,164 1,119 2,939 3,530 5,600 6,000 1,627 4,000 4,000 001000.120.518.30.00.00 Security 4,911 5,033 6,000 3,392 6,000 6,000 001,000.120,594.21.60.00 Capital Outlay 4,548 2,911 4,107 2,719 3,671 10,709 8,000 1ASS 5,000 5,000 Totals 282,332 313,377 329,814 279,387 316,96; 361,666 355,8002 252,343 367,600 335,700 (21,900) BARS Numbers Description 2008 Actuals 2009 Actual 2010 Actual 2011 Actuals 2012 Actuals 2013 Actual 2014 Budget 2014 9 Months 2014 Estimate 2015 Budget $$ Change MUNICIPAL COURT REVENUE CLASSIFICATIONS: 5,392 6,811 6,894 2,938 6,492 4,769 6,500 3,516 4,800 4,600 001.000.000,386.12.00.00 Crime Victim Assessment (200) 001.000.000.341.33.20.00 Passport Fees 926 1,650 1,100 925 001, 000.0GO, 342.36.00.00 Housing of Prisoners 31.133 36,755 41,392 39,424 ff 42,078 53,460 52,600 40,441 48,000 46,200 (1,800) 114.000.000.35650.03.00 Drug Buy 1,307 2,479 1,677 841 447 366 400 166 200 200 001.000.000.357.33.00.00 Public Defender Fees 13,368 19,096 26,401 28,778 30,030 31,408 33,000 24,568 32,000 30,700 (1,300) 001,000.000:342.33.00.00 Adult Probation Services 63,318 104AS3 105,000 70,209 100,000 93,600 (6,400) 001,000.000.356.50.00.00 Fines 8 Penalties 300,075 377,971 376,628 343,325 294,260 249,815 260,000 189,434 240,000 238,000 (2,000) Total Local Revenue 351,866 443,112 461,917 416,966 436,715 446,215 456,400 328,312 425,000 413,300 (11,700) 001.000:000.386.91.00.00 State Revenue Share 316,204 399,313 393,178 339,926 298,116 253,797 270,000 194,768 260,000 243,800 (6,200) Total Court Receipts 668,069 842,425845,096 756,881 1 734,831 699.012 7263400 623,080 675,000 667,100 (17,900) 31 2015 BUDGET GENERAL FUND CITY CLERK DEPARTMENT The City Clerk's Office provides services to the City's operating departments as well as a number of external services to Citizens and Businesses in East Wenatchee and the surrounding community. Federal, State, and City laws and regulations guide the Departments operations. The City Clerk is responsible for services such as business licensing, maintaining City ordinances and resolutions, legal notices and publications, records management, and other miscellaneous clerical functions. The City Clerk assists the Mayor with setting Council Meeting Agendas and processing information for Council Packets, as well as providing administrative support for the City Councilmembers. 32 CITY OF EAST WENATCHEE CITY CLERK EXPENDITURES CITY CLERK 2015 BUDGET WORKSHEET- Department Head/City Clerk, Dana Barnard BARS Numbers Description 2009 Actual 2010 Actual 2011 Actuals 2012 2013 2014 2014 2014 2015 $ Actual Actual Budget 9 Months Estimate Budget Change 001.000.140.514.20.10.00 Salaries 75,234 77,024 77,114 80,662 84,261 86,300 65,150 87,300 92,000 4,700 001.000. 140.514.20.20.00 Benefits 33,457 34,435 33,816 38,334 40,708 43,000 30,164 43,000 45,000 2000 001. 000. 140.514.20.31.00 Once Supplies 1,607 1,153 1,059 1,132 2,663 2,500 2,971 3,300 3,500 200 001.000.140.514.20,31.01 Central Stores 6,243 6,014 5,946 3,639 6,629 4,000 1,615 4,000 6,000 1,000 001.000. 140.514.20.42.01 Telephone - - 001. 000. 140.514.20.42.03 Postage (17) 10 001,000. 140.514.20.43. 00 Travel 231 488 141 503 93 1,200 219 1,000 1,200 200 001.000. 140.514.20.44.00 Advertising 1,957 1,184 2,604 1,968 1,894 1,600 1,167 1,600 1,800 300 001, 000. 140.514.20.46.00 Insurance 1,573 1,908 2,160 2,709 2,966 3,100 895 3,800 3,200 (600) 001.000, 140.514.20.48.00 Repairs 8 Maint 595 759 645 680 715 Soo Soo 500 001.000. 140.514.20.49.00 Miscellaneous 553 427 571 736 647 750 546 750 750 001.000. 140.514.20.50.00 Training 400 725 444 703 187 2,000 574 1,000 2,000 1,000 001.000.140,514.30.20.00 Records Services 470 203 70 350 119 133 200 200 001.000. 140.514.30.25.00 Codification 2,640 4,048 1,233 1,600 2,505 3,000 1,259 3,000 3,000 001.000, 140.594,19.60.00 Capital Outlay 849 204 319 - Totals 125,792 128,572 126,132 133,016 142,177 147,860 104,673 149,360 158,150 8,800 CITY CLERK REVENUE CLASSIFICATIONS BARS Numbers Description 2009 Actual 2010 Actual 2011 Actuals 2012 2013 2014 2014 2014 2015 $ Actual Actual Budget 8 Months Estimate Budget Change 001.000.000.321.97.00.00 Business Licenses 47,719 51,326 533293 53,058 55,449 53,500 49,840 53,500 66,000 1,500 001.000.000.321.80.00.00 Bus Lie Penalties 689 781 733 432 1,092 725 919 1,100 1,000 (100) 001.000.000.321.30.01.00 Fireworks Permits 500 400 600 350 350 350 550 550 550 001.000.000.321.60.00.00 Taxicab Licenses 465 431 681 453 328 400 600 500 500 001.000,000.321.70.00.00 Amusement Licenses 1 1,990 1,170 1,370 2,020 1,460 700 265 300 1,000 700 001,000.000.341.33.10.00 Background Check Fees 280 10 20 20 (52) 100 100 001.000.000.389.20.00.00 Fireworks Dcfd Remitt300 300 300 250 350 250 350 350 350 - 001,000.000.389.30,00.00 Fireworks Cleaning Dc 2,200 2,200 1,700 2,000 3,500 2,500 3,500 3,500 1 3,500 - Total Revenue 53,863 56,608 58,857 58,573 62,549 58,445 55,972 59,800 62.000 1 2,200 33 2015 BUDGET GENERAL FUND FINANCE DEPARTMENT Salaries Fifty percent of the Executive Secretary (to the Mayor)/Accounting Assistant salary is budgeted under the Finance Department, as well as the Treasurer/Finance Director and a part-time clerical support. Benefits The benefits line item is payroll taxes, medical, dental, and vision premiums; and retirement contributions. Budeetine, Accountine, and Auditing Represents costs for audits and annual reports required by the Washington State Auditor's Office. Capital Outlav The City purchased and implemented a new accounting software system during 2010. Costs included an annual purchase payment amortized over 5 years and vendor training/travel costs. For 2014, the annual and final payment will be paid in the Information Technology Department. Other Expense Line Items Other expenses are self-explanatory according to their titles and nature. 34 CITY OF EAST WENATCHEE FINANCE EXPENDITURES FINANCE DEPARTMENT 2015 BUDGET WORXSHEET- Department Head - Finance BARS Numbers Daunctlptlon 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2014 9Mondts 2014 Estimate 2015 Budget $ Change 001.000. 142.614.20. 10.00 Salaries 102,733 10G872 110.814 115,860 121,247 141,600 102,313 140,000 15QOW 10,W0 001.000. 142.514.20.20.00 Benefits 36,534 38,380 39,642 42,926 46,640 53,000 39,911 53,000 57,000 4,OW W1.OW. 142.514.20.31.00 Office Supplies 1,572 2,442 2,885 2,993 2,912 2,700 91 1,000 I'M - 001,000.142.514.20.31.01 Central Stores - 001.000.142.514.20.42.01 Telephone - - - 001.000.142.514.20.42.03 Postage 7 (9) 5 79 58 6 001.000.142.514.20.43.00 Travel 157 152 43 607 371 500 167 5W 600 001.000.142.514,20,46.00 Insurance 1,373 1.548 2.OW 2,671 2,8W 2,850 040 3,550 3,10; (450) 001.000.142.514.20,48.00 Repairs S Maintenanca 1,362 613. - 001.000. 142.514.20.49.00 Miscellaneous 1,934 2,494 2,863 529 352 6W 70 Boo am 001.000.142.514.20.49,05 Tax RM DM Form 941 (3;792) - - 001 000.142,514.23.20.00 Budgeting, Accounting. Auditing 12,694 3,265 21;4 33 2,724 26,638 22,000 6,637 16,W0 16,OW 001000.142.514.25.30.00 Bank Charges B Fees 3,1W 6,659 3,000 1,948 2,800 3,000 2W 001,000. 142,514.4020.00 Training 160 6W 59B 708 436 1,000 433 1,000A232.400 - 001.000. 142.504.14.60.W Capital Outlay 587 5,860 4,722 3.906 4,066 2,000 2,029 1,0W - Totals 165,321 162,217 184,956 176,188 209,223 229,460 153,644 218,660 13,750 Note: Except for Auditing costs, no material changes in costs for 2015. The audit costs for 2014 result from the requirement for a federal single audit because of the City's receipt of more than $500.000 in 2013 (SEFA) and an accountability audit of 2013. The costs for 2014 went over the SAO's original forecast due to the grant management problems with CDBG funds, and the impending rant management criticism/recommendation and possible finding (finding not yet confirmed). 2014 expected spending levels of federal monies will require the same process and audits for 2015. Presumably we will have fixed our grant problems and ex ect a lower costs from the SAO. 35 2015 BUDGET GENERAL FUND 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 Uperade The City expects to complete its "website modernization' project by the end of 2013. 2014 included monies for transition, training and consultation with its vendor. 2015 includes an annual maintenance fee and a small allowance for consultation. 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. 0 fy OF EAST WENATCHEE INFORMATION TECHNOLOGY DEPARTMENT EXPENDITURES WDRK$HEET-De artmant Head - Me or Lac 201p 2011 2012 2p13 2014 9 2014 2014 Months Estimate Bud 2015 at Chan $ e 15 BUDGET BARS Actual Actual Actual Actual Bud et Numbers Descn Lion 41176 - o01.000.145.514.10.10.00 IT contractor 1,038 " 45,000 1,200 001.000.145.514.20.31.00 Supplies 4,592 55,335 53,493 49,030 49,500 32,828 43,600 001.000.145.514.20.40.00 Network Services 4114# Total (35%Io SW 2,077 1,082 1,100 1,100 - 001.000.145.514.20.40.10 Annual MainULicense Fees Planning-GIS Syslem$1,700 700 740 700 700 MainULicense Fees Cily Clerk- Business License Maintenance 12,500 11,570 11.670 13,000 1,430 001.000.145.514,20.40.15 Annual MainULicense Fees Police Dept - Spillman and Net-Moeon 647 700 900 200 001.000.145:514.20.40.20 Annual 1,000 194 001.000.145.514.20.40.25 Annual MainllLicense Fees Muni Court - Techline Comm 2,800 3,006 3,006 3,200 Annual MainULicense Fees Finance -Vision Financial Software Maintenance 3,500 001.000.145.514.20.40.30 Annual License Fees- Evidence.com(body cameras) 2$' 001.000.145.214.20.40.35 752 900 001.000.145.514.20.48.00 RepalrsB Mainl 3,16 1,003 894 167 4,500 362 1,000 1,000 001.000.145.514.20.49.00 Miscellaneous 16,080 12,000 10,744 10,744 5,000 5,000 (5,744) - 001.000.145,594.14.60.00 Website Modernization Capital _ 1,500 - - 001.000.145.594.14.00.15 Computer Licenses-Atlmin Capital 9,792 7,343 5200 6,562 5,800 8,000 400 001.000.145.594.14.80.20 Computer Software- Atlmin Capital 3,451 1,687 12,990 7,500 4,374 7,500 10,000 2,300 26,708 6,300 o01.000.145.594.14.60.25 Computer Hardware -Ad mIn- Capital 7306 11,00o 20,000 19,581 20,000 15,000 (5,000) 001.000.145.594.14.60.27 Computer Equipment - Police D Capital t,018 1.752 6,290 - _ 2 257 001.000.145.694.14.60.30 Computer Licenses -Polite 5,000 - _ D CapitaCapitall 28,584 2,451 001.000.145.594.14.30.00 Computer Hardware - Police De 43 8,594 17,2 12,500 4,020 5,000 8,000 1,000 o01.000.145.594.14.60.35 Computer Equipment -Atlmin Capital 14026 5,000 1,079 - 001.000.145.594.14.60.40 Computer Software - Police De Capital 725 - - _ 99,999 132,077 94,516 110,720 111,700 980 - 135,062 72,856 90,274 2016 190185: Maintenance of Software of other systems that were previously paid by individual departments are now a budget and expenditure requirement Fees forth staff meeting). Consequently, those fees have been budgeted above for 2015 (se8-explanalory titles) for the IDepartment (per Mayor Lacy at the August 6 Website Modernization: Costs for 2015 include the annual contracted amount with an amountcost of possible changes. Atlmin Computer Equipment - Atlmin includes $2,500 ($500 each) for purchase of personal compute rs for use in receiving and reading Council materials for meetings and other Council related activities and responsibilities. 37 2015 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. RE CITY OF EAST WENATCHEE INTERNAL SERVICES EXPENDITURES INTERNAL SERVICES 2015 BUDGET WORKSHEET - Department Head - Finance BARS 2009 2010 2011 2012 2013 2014 2014 2014 2015 $$ Numbers Description Actual Actual Actual Actual Actual Budget 9Months Estimate Budget Change 001.000.141.514.80.31.00 Office Supplies 94 - 448 385 001.000.141.514.80.31.01 Copier Maintenance - 94 001.000.141,514.20.42.01 Telephone Line 9,001 10,627 12,363 12,616 12,865 13,000 7,072 13,000 13,750 Charges 750 001.000.141.514.20.42.03 Postage Meter 10,995 10,890 10,192 10,027 11,000 10,500 6,427 10,500 11,000 500 001.000.141.514.20,48.00 Repairs & Maintenance 1,510 1,283 1,974 2,135 2,044 1,500 931 2,000 2,000 Postage - 001.000.141.514.20.49.00 Miscellaneous 214 - 1 - - 001.000.141.594.14.60.00 Capital Outlay" 4,037 13,313 9847 10,069 10,831 12,000 6,871 12,000 12,000 Totals 26,851 36,113 34,918 35,133 36,740 37,000 21,301 37,600 38,750 11250 39 2015 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, 2015. The City Attorney anticipates that the number of criminal cases in 2015 will be about 525. Based on this anticipated caseload, the hours the clerical assistant works should be reduced from 20 hours a week to 18 hours a week. Benefits The benefits line item is payroll benefits, insurance premiums, and retirement contributions for the City Attorney and his clerical support employee. Professional Services The City Attorney does not anticipate needing to contract out for professional services during 2015. Office Supplies The major expense in this category is replacing the ink in the City Attorney's desktop printer. Travel The City is contractually obligated to pay for the City Attorney's Continuing -Legal -Education credits. The City Attorney intends to attend a five-day workshop to earn the required credits. The majority of the requested amount is based on the per diem rates for food and lodging. This expense can be postponed until 2016 if necessary. The amount also includes a $100 for mileage reimbursement for the occasional trips the City Attorney has to make to Waterville to argue cases on appeal with the Douglas County Superior Court. Training. This amount reflects the registration fee for the City Attorney's CLE five-day workshop. Licensing The City is contractually obligated to pay the City Attorney's licensing fees with the Washington State Bar Association. ELI Capital Outlay The City Attorney would like to purchase a Sit -Stand desk. With tax, the cost of this item is $825. It is not critical that the City make this purchase, but the City Attorney does believe it will provide a benefit. The American Cancer Society tracked 123,000 people for an 18-year period and found the death rate was higher in people that sat more than six hours per day. In another study with over 200,000 participants, researchers noted that even active people (those who exercised for at least five hours a week) had an increased risk of death if they sat longer. Finally, studies show that standing desks improve productivity by up to ten percent Information Technology. The City Attorney requests that the City purchase a license for the legal department so that it can integrate its court filings with the Municipal Court's new, paperless records management system (Liberty). The cost of the license is $1,000, plus an annual $200 maintenance charge. The plan is to purchase a concurrent license that the public defenders will be able to use as well. 41 CITY OF EAST WENATCHEE LEGAL DEPARTMENT EXPENDITURES LEGAL DEPARTMENT 2016 BUDGET WORKSHEET- Department Head I City Attorney, Davin Poulson BARS Numbers Description 2008 2009 Actuate Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2014 9 Months 2014 Estimate 2015 Budget $$ Change 001.000,151,515.10.10.00 Salaries 84,123 91,218 92,250 116,231 118,694 124,991 121,000 88,036 120,000 123,000 3,000 001.000.151.515.10,20,00 Benefits 29,455 32,553 32,261 45,155 48,830 51,746 51,500 36,844 51,000 63,000 2,000 001.000.151.515.10.25.00 Prof Services 300 950 001.000.151.515.10.31.00 Office Supplies 525 468 461 285 358 216 350 350 350 001,000.151,515.10.31.01 Central Stores 360 - - 001.000.151.515.10.42.01 Telephone 001.000.151.515.10.42.03 Postage 58 (26) (1) 001.000.151.515. 10,43.00 Travel 492 92 97 364 235 700 700 001.000.151,515.10.46.00 Insurance 2,531 2,637 2,914 3,290 4,116 4,472 4,525 1,294 5,700 4,900 (800) 001.000.151.515.10.48.00 Repairs & Maintenance 158 - 50 - 001.000.151.515.10.49.00 Miscellaneous 1.638 520 70 323 75 184 100 77 100 (100) 001.000.151.515.40.20.00 Training 350 - 494 30 94 86 95 95 001.000.151.515,45.00.00 Licensing 1,007 355 351 - 351 351 001.000.151.594.00.60.00 Capital Outlay 32�128 700 - 409 - 825 B48 Totals 119,562 620 130,009 165,778 17T,917 182,418 177,475 1 126,577 176,800 183,221 6,4T1 42 2015 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 Eneineer 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. 43 CITY OF EAST WENATCHEE CITY ENGINEER EXPENDITURES CITY ENGINEER DEPARTMENT 2015 BUDGET WORKSHEET- Department Head -City Engineer, Greg Pezoldt BARS Numbers Description 2008 Actuals 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2014 9Months 2014 Fsgmate 2014 Budget $$ Change 001.000.315.532.20.10.00 Salary - 64,470 73,080 75,272 69,825 86,200 64,515 86,100 91,000 4,900 001.000,315.532.20.20.00 Benefits - - 18,346 24,659 21,733 18,489 25,500 16,831 22,500 26,000 3.500 001.000.315.532.20.41.00 Professional Services - 186 358 3,446 1,880 3,000 176 2,000 (2,000) 001.000.315.532,20.43.00 Travel - - 1,508 1,365 1,252 900 - 001.000.315.532.20.46.00 Insurance - - 2,604 2,880 3,619 3,996 4.100 1,021 5,100 4,350 (750) 001.000.315.532.20.49.00 Training - 1,357 255 001,000.315.532,20.49.01 Miscellaneous - 106 - 001,000.315.532.20.49.06 Registrations - 1,035 1,000 425 1,000 001,000.315.532.20,49.10 Memberships 155 174 512 600 184 600 600 001.000.315.594.14.60.00 Capital Outlay" - - 13,156 2,102 409 245 400 400 Totals 100,119 106,138 106,609 96,788 121,300 82,972 116,700 122,350 5,650 44 2015 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. 45 CITY OF EAST WENATCHEE CIVIL SERVICE EXPENDITURES CIVIL SERVICE 2015 BUDGET WORKSHEET - Department Head - Finance BARS 2009 2010 2011 2012 2013 2014 2014 2014 2015 $ Numbers Description Actual Actual Actual Actual Actual Budget 9 Months Estimate Budget Change 001.000.160.521.10.10.00 Salaries 1.716 79 1,119 804 1,000 628 750 1,500 972 001.000.160.521.10.20.00 Benefits 146 13 001.000.160.521.10.46.00 Insurance 1,035 1,341 1,450 1,640 1,850 1,950 489 2,450 2,000 1511 001.000.160.521.10.49.00 Miscellaneous 36 990 300 300 750 750 Totals 2,933 1,433 1,450 3,749 2,654 3,250 1 1,017 37500 4,250133,233 001.000.000.341.96.10.00 Civil Service Ap - - - 3,020 - Note: Allow for the possibility for a recruitment under civil service conditions. When active, the Civil Service Chairperson is paid $66.00 per month and $16.50 per hour. 46 2015 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 2015, and are expected to cost approximately $20,000. City Hall needs to be painted on the exterior at an estimated cost of $45,000. The City has also evaluated the potential need for upgrading the audio and recording systems in Council Chambers, and has estimated the cost at $35,000. The City will also improve portions of the City Hall parking lot and sidewalks to comply with Federal ADA standards at an estimated cost of $67,000. 47 rRAL SERVICES EXPENDITURES CENTRAL SERVICES BUDGET WORKSHEET - Department Head - Public Works Numbers 001.000.180.518.30.10.00 001.000.180.518.30.20.00 001.000, 180.518.30,31.00 001, 000.180.518.30, 31.02 001.000.180,518.30.31.06 001,000.180,518.30.35.00 001,000 180.518.30.41.00 001. 000.180.518.30.41.01 001.000.180.518.30.46.00 001.000.180.518.30.47.00 001.000.180, 518, 30, 48.00 001.000.180.518.0.49.00 001,000,180.518.30.49.01 001,000.180.518.92.20,00 001.000.180.594.18,60.00 Description 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2014 9 Months 2014 Estimate 2015 Budget $ Change Salaries - - - Benefits - - - - Office Supplies 166 13 198 188 118 200 245 300 300 Central Stores 228 59 27 - - - Cleaning Supplies 1,713 1,684 1,117 1,526 1,615 1,700 1,103 1,700 1,700 Small Tools & Equipment 762 Professional Services 13,326 10,828 11,926 13,448 12,926 14,000 9,731 13,400 14,000 soo Contracted Custodial Services 15,765 15,666 20,666 21,339 21,040 23,000 13,487 21,700 23,000 1,300 Insurance 13,073 14,200 15,650 17,663 19,785 19,900 4,906 24,900 21,400 (3,600) Utilities 19,260 13,980 14,504 16,917 22,874 19,000 14,148 19,000 19,000 _ Repairs & Maintenance 17.424 8,997 5,577 2,007 5,871 7,000 8,761 10,000 7,000 (3,000) Miscellaneous 2,407 2,563 2,104 4,283 2,500 3,000 1,111 2,600 2,500 Landscaping 1,572 130 - Ancillary 3.024 4,568 9,046 7,509 12,708 8,000 5,462 7,500 10,000 2,500 Capital Outlay 13,493 18,466 2,994 39,539 18,172 23,000 9,523 115,000 167,000 52,000 Totals 102,213 91,154 83,698 124,419 1 117,609 1 118,800 1 68,477 1 216,000 265,900 49,900 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 - Divoo 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 & Mainlnenance - Irrigation, doors, locks, tree spraying, plumbing, etc. Adjustment to 2014_. add $40,000 capital cost for City Hall Flooring. 2015 Capital Outlay - $20,000 electrical upgrades to car port, salt shed and chemical storage building - not planned - unlikely for 2013 - Moved to 2014 and now to 2015 Other Capital items include $45,000 to paint City Hall, $35,000 for upgades to the audio and recording capability in Council Chambers and the City Hall Parking Lot and Sidewalk Project required for compliance with Federal ADA standards estimated to cost $67,000. Er 2015 BUDGET GENERAL FUND 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 for 2014 or 2015. The City has estimated 2015 costs based upon recent historical experience and estimated Council expectations. 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. Fuel Consumed Fuel for police vehicles. 49 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. 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. Training — Chief This amount is for the registration fees for criminal justice training for the police chief. Training — 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 2015 in comparison to 2014, consequently 2015 reflects no budget increase. 51 CITY OF EAST WENATCHEE LAW ENFORCEMENT EXPENDITURES LAW ENFORCEMENT 2015 BUDGET WORKSHEET - Department Head - Police Chief, Randy Harrison PAGE 1 OF 2 4 Numbers Description Actual Actual Actual Actual Actual Budget 9 Months Estimate Budget an e 001.000.210.521.10.10.00 Salaries 1,551,757 1,613,431 1,841,248 1,771,431 1,710,418 1,799,400 1,322,014 1,799,400 1,870,000 70,600 001.000.210.521.10.10.01 COPS Salaries - 60,842 70,384 67,027 _ 001.000.210.521,10.10.02 Overtime Salaries 64,000 76,478 63,223 74,759 59,190 55,000 61,336 55,000 59,000 4,000 001.000.210.521.10.10.03 Overtime Sal- 4,105 3,139 4,632 3,670 6,400 4,140 6,000 6.500 Traffic Commit 500 001.000.210.521.10.10.05 SRO Salaries - - 001.000.210.521.10.20.00 Benefits 583,725 638,382 635,186 652,121 695,845 719,000 629,587 719.000 770,000 51,000 001.000.210.521.10.20.01 Clothing 12,131 13,666 12,229 14.691 13,009 14,400 9,891 14,400 14,400 Allowance 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 - - 001.000.210.521.10.25.00 Tuition Reimbursement 27,648 - 15,000 15,000 15,000 001.000.210.521.10.31.00 Office Supplies 5,339 4,480 3,864 4,537 6,651 5,500 1.970 5,000 5,500 500 001.000.210.521.10,31.01 Central Stores - 001.000.210.521.10.32.00 Fuel Consumed 45,419 50,053 72,930 66,852 58,081 56,000 41,422 56,000 58,000 2000 001.000.210.521.10.35.00 Small Tools& 4,886 6,991 6,613 6,953 4,731 7,500 7,406 7,500 3,000 ut mart 500 001.000.210.521.10.35.01 WASPC Black Grant 001.000.210.521.10.35.02 WASPC Traffic _ 1,087 1,066 3,000 1,828 3,000 3,000 Safe Grt 001.000.210,521.10.35.05 Vest 3,000 1,978 3,000 4,000 Bulletproof 1,000 001.000.210.521.10.35.06 USM Fugitive 1,500 Task Force 001.000.210.521.10,41.00 Professional 7,542 7,116 7,354 8,700 8,192 7,800 2,947 7,500 8,000 Services 500 001,000.210.521.10.42.00 Dispatch - 1,785 - 001.000.210.521.10.42.01 Telephone 17,859 16,614 16,329 18,293 17,256 17.900 12,055 17,900 17,900 001.000.210.521. 10A2.03 Postage 387 426 507 365 419 420 285 400 750 350 001.000.210.521.10,43.00 Travel 5,086 4,940 6,417 4,192 5,442 10,000 6,745 5,000 10,000 5,000 001.000.210.521,10.44.00 Advertising - - 001.000.210.521.10.46.00 Insurance 28,211 31,333 33,634 40,704 40,737 40,000 12.313 50,460 43,100 7,350 001.000.210.521.10.48.00 Repairs& 46715 41,675 44,231 45,101 45,969 45.000 34,204 46,000 5,000 Maintenance (41,000) 001.000.210.521.10.49.00 Miscellaneous 3,849 4,260 3,268 3,681 3,264 3,700 3,109 3,000 4,200 1,200 001.OD0.210.521.10.49.01 Reserves 856 745 820 18 1,200 1,200 1,200 1,200 001.000.210.521.10.49.02 Drycleaning 2,645 2.541 2,181 2,258 1,361 2.200 896 1,500 2,000 500 001.000.210.521.23.01.00 K-9 Unit _ 001,000.210,521.30.00.00 Come _ _ - 198 3 200 216 216 400 Prevention 184 001.000.210.521.40.20.00 Training 192 575 575 - 575) 001.000.210.621.40.22.00 TrainChaining - - 269 328 21 400 25 100 100 001.000.210.521.40.25.00 Training- 1344 970 1,572 2,765 1,745 3,000 1,568 3,000 3,000 Officers _ 001.000.210.521.40.27.00 Training- - 35 400 400 - - 400 Office Staff 400 11 Subtotal 2,380,895 2,836,100 2,854,328 2,820,177 2,678,399 2,816,420 2,047,710 2,805,141 2,910,850 105.709 52 ILAW ENFORCEMENT EXPENDITURES LAW ENFORCEMENT 2015 BUDGET WORKSHEET PAGE 2 OF 2 BARS 2009 2010 2011 2012 2013 2014 2014 2014 2015 SS Numbers Description Actual Actual Actual Actual Actual Budget 9 Months Estimate I Budaet r Chance 001.000.210.521.50.49.00 001.000.210.521.90.25.00 001.000.210.525.92.00.00 001.000.210.5 94.21, 60.00 001.000.230.523.21.10.00 001.000.230.523,21.20.00 001,000.230.523.21.30.00 mergency Management -I 001,000.250,525.10.10.00 001.000.250.525.10.20.00 001.000.250.525.10,30.00 Balance Forward 2,380,895 2,636,100 2,664,328 2,320,177 2,678,399 2,816,420 2,047,710 2,805,141 2,910,850 105,709 Other Services 500 1,070 1,500 780 1,300 - 1,450 1,450 Ancillary 4,228 5,907 7,546. 6,342 8,037 6,700 4,600 6,700 6,700 Emerg Services - Capital Outlay 38,909 36,438 105,996 79,528 20,327 80,000 72,813 79,500 11,500 (68,000) Totals 2,424,532 2,679,515 2,767,870 2,907,547 2,707,543 21904,420 2,125,123 2,891,341 2,930,500 39,159 Detention 250,839 231,444 255,814 262,965 270,052 325,000 206,375 310,000 320,000 10.000 Medical Care to Prisoners _ 217 1,421 19,594 8,680 8,000 525 8,000 10,000 2,000 Juvenile Detention 10,010 4,040 8,280 8,520 8,180 8,500 6,080 8,500 10,000 7,500 Totals 260,849 235,701 265,515 288,079 286,892 341,500 209,980 326,500 340,000 13,500 ollce Chief Salaries 10,008 10,008 - - Benefits 3,003 822 - - Equipment 1,000 - - - Totals 13,011 11,830 - - 2015 Capital Budaet: Two New Police Vehicles 80,000 Inkless Finger Print Scanner 11,500 Total 91,500 53 2015 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 Department and the Street Department. 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 in 2015. Several of these projects will require the use of outside professionals. Hearine Examiner The requested amount for this line item anticipates expenses necessary for hearing examiner services for processing certain quasi-judicial applications. This amount is an estimate based upon the average number of permits processed over the past 7 years. The City contracts for the hearing examiner position. The cost per project is $450. Trainine and Travel These line items have been increased for 2015 anticipating additional ArcGIS training for the Permit Technician and Community Development Director. There may be an opportunity to partner with other local agencies to bring a trainer to the area. If not, travel will be necessary. The training classes are typically 2 to 3 days. Currently, the City is not taking full advantage of our GIS program, especially the spatial analysis and linkage with the Douglas County Transportation and Land Services and Assessor's data. This training will expand the ability to utilize more of the functions available with this software. 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. 54 CITY OF EAST WENATCHEE PLANNING DEPARTMENT EXPENDITURES PLANNING DEPARTMENT 2015 BUDGET WORKSHEET - Department Head / Community Development Director, Lori Barnett Expenditures BARS Numbers Description 2008 Actuals 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2014 9 Months 2014 Estimate 2015 Budget $$ Change 001.000.580.558A 0, 10.00 Salaries 124,477 125,822 123,983 83,672 86,884 88,521 95,200 68,792 92,000 96,800 4,800 001,000.580.558,10.20.00 Benefits 37,954 38.841 37,047 24,914 26,918 28,304 32,000 22,338 30,000 32,500 2,500 001.000.580.558.10.31.00 Office Supplies 683 628 893 15 774 1,730 900 350 500 Soo - 001.000,580.558.10.31.01 Central Stores 482 19 001.000.580.558.10.32.00 Fuel Consumed 480 270 157 170 105 223 260 46 100 150 50 001.000.580.558.10.35.00 Small Tools & E ui ment 168 92 12 161 13 159 160 100 100 001,000.580.558,40,00.00 Training 822 595 414 63 399 525 Soo 37 400 1,500 1,100 001.000.580.558.10.41.00 Professional Services 3,924 2,283 1,315 3,567 1,298 77,585 37,000 4,512 15,000 25,000 10,000 001,000.580.558.10.41.01 Hearings Examiner 1,350 1,350 2,250 Soo 900 450 900 900 - 001.000.580.558.10.42.01 Telephone 48 - 001.000.580,558.10,41.02 Engr/Architect Svc 190 - 001,000,580.558.10.42.03 Postage 172 (9) (16) (47) 001.000.580.558.10,43.00 Travel 361 182 23 104 12 359 400 - 100 500 400 001.000.580.558.10.44.00 Advertising 1,453 2,269 1,639 1,840 1,778 1,251 2,000 1,019 1.800 2,000 200 001.000.580.558.10.46.00 Insurance 2,831 2,885 3,238 3,390 3,890 4,295 4,275 1,126 4,275 4,600 325 001.000.580.558.10.48.00 Repairs& Maintenance 774 494 202 1,143 443 419 500 108 400 400 001.000.580.558.10.49.00 Miscellaneous 1,158 1,414 965 544 697 1,044 900 807 900 700 (200) 001.000.580.558.20.41.00 GMA (DCTED) 570 - - 001.000.580.594,00.60.00 Capital Outlay 8,952 - Totals 168,659 175,786 171,222 121,976 123,711 204,416;;; 99,635 746,375 165,650 19,275 BARS Numbers Description 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2014 9 Months 2014 Estimate 2015 Budget $$ Change 007.000.000.345.130.00.00 Planning & Dev Fees 7,554 10,490 3,232 8,466 3,453 2,323 3,000 1,644 2,490 2,500 0 001.000.000.345.89.00.00 SEPA Fees 300 483 322 1,751 904 1.332 1,000 190 190 200 10 001.000.000.331.16.75.00 Commerce Grant 001.000.000.331.16.78.00 DC Regional Council ""' 90,000 5,000 5,000 5,000 (5,000) Totals 7,854 10,973 3,554 10,217 4,357 93,655 9,000 6,834 7,680 2,700 (4,980) --Request Approved by the Regional Council in 2011 for $5,000 to support the improvements in the "Downtown" project - North end. 55 2015 BUDGET GENERAL FUND CODE COMPLIANCE DEPARTMENT Expenditures: Salaries This line item includes the salaries for the Code Compliance Officer/Building Official 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 Official and 50% of the Permit Technician. Fire Marshal Services The City is required to enforce the International Fire Code. Douglas County Fire District No. 2 serves as the City's fire marshal. The Fire Chief requested payment for these services and for fire protection of City buildings starting in 2005. The City and Fire District entered into a revised Interlocal Agreement in 2014 to increase the annual fee and provide an inflation factor that would automatically increase the annual fee based upon the increase or decrease in the Consumer Price Index (CPI) for West Urban Region. Calculation of the annual adjustment will be adjusted based upon the CPI from September to September of the preceding twelve months. 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. Revenue: Revenue for this department is collected on the issuance of building and other structural permits (signs, plumbing, mechanical etc.). Building permits and sign permits also include a plan review fee. Building permit activity has been significantly reduced over the past few years. There was a spike in revenue in 2012 as a result of major remodel projects for the Eastmont School District. It is anticipated that activity will increase in 2015 with partial construction of a 107 unit apartment complex and commercial projects that have already participated in Pre -Application Conferences. Revenue from Fire Marshal Services is expected to increase in 2015 since additional fees were added in 2014. Those fees are intended to recover the cost of the annual payment that the City makes to the Fire District for Fire Marshal Services. Non -Revenue State Building Code Surcharges are charged on all building permits and sign permits at a rate of $4.50 per permit. Those funds are remitted to the State of Washington. 56 CITY OF EAST WENATCHEE /� �t CODE COMPLIANCE DEPARTMENT EXPENDITICODE COMPLIANCE 2016 BUDGET WORKSHEET • Department Head / Community Development Director, Lori Barnett Expenditures BARS Numbers Description 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2014 9 Months 2014 Estimate 2015 Budget $ Change 001.000,590.559.10.10.00 Salades 74,759 76,234 76,472 77.464 80,162 84,639 88,400 64,469 86,000 88,800 2,800 001.000,590,559.10.20.00 Benefits 35.441 37,085 38,156 39,160 42,519 44,723 48,200 33,830 46,000 49,000 3,000 001.000.590.559.10.31.00 Office Supplies 629 95 1,036 57 79 1,403 200 31 200 200 001.000.590.559.10.31.01 Central Stores 235 - 001.000.590.559.10.32.00 Fuel Consumed 938 527 522 550 609 532 650 322 400 550 150 001.000,590.559.50.40.00 Training 335 235 65 - 135 135 465 260 250 001.000.590,559.10.35.00 Small Tools 8 Equipment 13 99 19 50 50 001,000,590.559.10.41.00 Professional Services 8,150 - 001.000,590.559.10.41.01 Fire Marshal Services 8,150 76,300 76,300 16,300 18,300 20,375 79,000 8,160 18,300q31 3,023 001.000.590.559.10.42.01 Telephone 13 - - 001.000.590.559.10.42.03 Postage 14 - 001.000.590,559.10.43.00 Travel 263 7 221 102 90 1,500 Soo (100) 001.000.590.559,10,44.00 Advertising - 209 250 250 - 001,000.590.559,10,46.00 Insurance 1,566 1,673 1,851 1,960 2,575 2,804 2,850 725 3,600 (500) 001.000.590.559. 10 48 00 Repairs& Maintenance 868 339 - 309 345 578 400 400 400 001.000.590.559.10.49.00 Miscellaneous 792 480 605 95 269 207 460 169 260 250 - 001.000.590.594.40.60.00 Capital Outlay - - - Totals 132,143 132,988 135,228 1 136,203 143,095 155,505 162,375 107,696 154,150 UL57J 8,423 Revenue BARS Numbers Description 2008 Actual 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2014 9 Months 2014 Estimate 2015 Budget $$ Change 001 .000.000.322.1 0,00.00 Building 8 Structure Permits 89,586 64,690 41,248 53,422 115,828 68,774 50,000 26.655 40,000 60,000 10,000 001.000.000.345.83.00.00 Plan Checking Fees 36.968 24,590 21.622 27,362 66,875 37,428 25,000 13,733 20,000 25,000 5,000 001.000.000.342.40.00.01 Fhe Marshal Seri q7 250 350 495 523 564 400 993 1,200 700 (500) Totals 126,601 89,530 63,220 81,279 182,226 108,758 75,400 40,387 67,200 75,700 14,500 001.000.000.380.00.50.01 State Bldg Surch 1,024 699 1 396 477 337 337 1 288 1 330 300 57 2015 BUDGET GENERAL FUND STORM WATER Note: The City of East Wenatchee has the responsibility to provide maintenance and manage construction projects for Storm Water Activities 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 service 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 Federal National Pollutant Discharge Elimination System (NPDES) regulations related to Storm Water discharge and treatment. The City's storm water fee paid to the GEWSWU for its impervious surfaces (streets, City Hall property, City parking lots, etc.) increased from $114,000 in 2009 to $130,000 in 2010, to $149,000 in 2011, and $147,000 in 2012, 2013 and 2014. Absent an action by the GEWSWU, the fee in budgeted at that same amount for 2015. The GEWSWU 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, primarily from the State Department of Ecology, to assist in compliance with the NPDES regulations. The City and Douglas County each select a three member management team. Douglas County is represented by a County Commissioner, County Engineer and the TLS Administrator. The City is represented by the City Engineer, Associate Engineer, and a City Councilmember. This management team administers day-to-day operations and makes recommendations for policies, procedures and budgets. This framework was developed thru an inter -local agreement to provide the necessary collaboration and coordination to successfully manage, maintain and extend the storm water system throughout its service area. Chance in Accountine Beeinnine in 2015: Since 1998 when the GEWSWU was formed, the City has recorded the revenue and expenditures for operations and capital projects of its portion of storm water activities in the General Fund. Initially, the financial scope was very small because the bulk of service area was in the County. Primarily thru subsequent annexations, much of the service area is in the City, including the largest capital infrastructure component called "Canyon A". Consequently, the financial significance has increased substantially, somewhat distorting the financial scope of the General Fund. For a City the size of East Wenatchee, the General Fund includes normal recurring operations. Since the State Auditor has always recognized that storm water activities are an extension of street maintenance, the City will now account for storm water operational activities in its Street Maintenance Fund #101, where the labor to accomplish storm water work has always been provided. Storm water capital activities will be accounted for in a new "Storm Water Capital Improvements Fund", consistent with the manner in which the City accounts for Street Improvements in Fund #301. For disclosure purposes, 2015 budgets and historical information has been reclassified to those funds. 58 2015 BUDGET STREET FUND REVENUE Please Note: As described on page 58, "Storm Water" operational and maintenance activities are now combined with street maintenance in this fund. Property Tax The Street Fund is allocated a portion of property tax receipts. For 2015, $300,000 has been budgeted. Sales &Use Tax The Street Fund is also allocated a portion of sales tax receipts. For 2015, $350,000 has been budgeted. Licenses & Permits Street and curb permits are expected to be $3,000 in 2015. Intereovernmental 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. $280,000 has been budgeted for 2015, a slight $3000 deduction from the 2014 estimate. SWA Charees for Services These accounts include the reimbursements from the Greater East Wenatchee Storm Water Utility (GEWSWU), jointly operated by the City and Douglas. Reimbursements are determined based upon the actual costs incurred by the City to defray the costs of storm water operational and maintenance activities in the portion of the GEWSWU that is located within City boundaries. In addition, the City is the recipient of grant monies, primarily from the State Department of Ecology, that are also based upon the costs which the City incurs under terms of those grants. EXPENDITURES 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. 59 Administration Costs in these categories include all other costs of the Street Department, including the Land and Water Resource Program Manager 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. 60 C1W OF EAST WENATCHEE STORM WATER UTILITY -REVENUE CITY STORM WATER UTILITY 2015 BUDGET WORKSHEET - Department Head BARS Numbers Description 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2014 BMonths 2014 Estimate 2015 Budget $ Change CHARGES FOR SERVICES 050.000.000,343.13.00.00 Administrative Services 46,808 18,463 24,141 28,700 7,271 050.000.000.34113.00.20 SWU Maintenance Services 3,817 3,654 L12LL 501625 31654 18,463 24,141 28,700 7,271 IMPROVEMENT PROJECTS 050.000.000.34113.00.30 Improvement Projects Total 35,832 86,499 1 87,075 1 49,343 120,000 1 73,290 CONSTRUCTION PROJECTS: 050.000,000.343. I3.00.33 WVSWP Decant Facility 76,000 050.000,000.343.13.00.35 SWU Eastmont Design 6,891 263 050.000.000.343.13.00.37 SWU Eashnont SDC 050,000.000.343.13.00.39 SWU Easnnont Construction 381,276 050.000.000.343.13.00.40 Canyon A Constr Phase 2 6,450 050.000.000.343,13.00.49 Cnyn A SDC Phase 3 5,565 37,333 2,105 - 050.000.000.343.13,00.50 Canyon A Constr Phase 26,612 151,135 332,286 184,200 - 050.000.000.343.13.00.52 Canyon A Constr Phase 2,4171 1 123,297 1,471 - 050.000.000.343.13.00.54 Cnyo A Concur Ph4 FOP Trp 25,000 - 050.000.000.343.13.00.61 Retrofit 3rd Street Project Construction 26 158,400 22,289 Retrofit 3rd Street Project SDC 26 17,600 - 050.000.000.343,13.00.67 Grant Road Pipe Rehab 4,553 Total 58062 159,169 376,510 691,131 251,000 28,313 NPDES REVENUE 050.000.000.34113.00.75 DOE DC NPDES Ph2 G0600351 38,783 - 050.000.000.343.13.00.77 DOE CEW NPDES Ph2 010002 50,000 - 050.000.000.343.13.00.79 DOE COW NPDES Ph2 010003 5,000 050.000,000.343.13.00.81 DOE COW NPDES Ph2 000003 3.961 - 050.000.000.343.13.00.83 DOE CEW NPDES CapOrl 10038 60,320 20,735 70,323 - 050.000.000.343.13.00.90 Greater EW SWU NPDES 45,722 158,483 161,717 248.900 60,162 - 050.000.000.343,13.00.92 O&M Allocation 61,279 100,000 050.000.000.343.13.00.94 EW Share Comp Plan 5,184 1,950 050.000.000.343.13,00.85 DOE CEW NPDES LID Design (New Grant) 170,000 34,677 050.000,000.343.13,00.87 NPDES Maintenance Capital Outlay (sweeper & ATV Sprayer) 1 246.667 1 245,760 Capital Equipment Total 38,783 226,282 177,2181 237,224 765,567 342,649 - TOTAL STORM WATER UTILITY REVENUES 183,302 475,604 659,266 1,001,839 1,165,267 451,423 Please Note: Storm Water Activltles are now accounted for In the Street Fund. effective 1/1/2015 60 CITY OF EAST WENATCHEE STREET FUND 101 REVENUES STREET MAINTENANCE/SWA FUND 2015 BUDGET WORKSHEET BARS Numbers Description 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2014 2014 9Months Estimate 2015 Budget $$ Change 101.000.000.308,00.00.00 Beginning NC&I 25,949 15,777 39,401 1 74,862 90,337 112,090 112,090 108,340 Totals 25,949 15,777 39,401 1 74,862 90,337 112,091) 112,090 108,340 (3.750) Taxes 101,000.000.311, 10A0.00 Property Tax 200,000 1 200,000 200.000 260,000 1 200,000 1 20D,000 I 300,D00 1 300,000 101.000.000.311.10,00.01 Contingency Property Tax - 101000.000.313.10.00,00 Sales &Use Tax 425,0D0 I 220,000 1 336,000 1 250,000 1 250,000 1 250,000 1 250,000 294,000 1 44,000 Totals 625,000 420,000 536,000 1 510,000 450,000 1 450,000 1 550,000 1 594,000 1 44,00 Licenses & Permits 101,000.000.322.40.00.00 Street&Cum Permits 2053, 1,690 2,530 3,060 3,500 1 1,855 3,000 1 3,000 Totals 2,053 1 1,690 2,530 3,060 1 3,500 1,865 3,000 1 3,000 Intergovernmental Revenue 101.000,000.33600.87.00 Street Fuel Excise Tax 252,553 272,213 270,103 274,536 283,000 1 202,460 1 276,300 1 280,000 3,700 101,000.000,336,00,88.00 Arterial Street Excise Fuel Tax - Totals 252,553 1 272,213 270,103 1 274,538 263,D00 1 202,460 1 276,300 1 280,000 3.700 S WU Charges for Services 101.000.D00.343.13.00.00 Administrative Services 46,808 1 18,463 1 24,141 28,700 17,433 20,000 1 24.250 4.250 101,000.000.343,13.00.20 SWU Maintenance Services 3,817 3.654 Totals 50,625 3,654 18,463 1 24,141 1 28,700 17,433 1 20,000 1 24,250 4,250 101.000,000.343.13.00.34 19th SLProperty, Purchase -SWU Pond - - - - 155,600 - 101.000.000,343,13.00.75 DOE DC NPDES Ph2 G0600351 38,783 - - - - - 101.000.000.343.1100.77 DOE CEW NPDES Ph2 G1000254 - 50,000 - - - - - 101. 000000. 343,13.00.79 DOE COW NPDES Ph2 G1000365 - 6,000 - - - - - 101.000, 000.343.13.00.81 DOE COW NPDES Ph2 G0000366 - 3,961 - - - - - 101.00D000.343.13,00.83 DOE CEW NPDES CapGr110038 60,320 20,735 70,323 - - - - 101.000.000,343.13,00.87 NPDES Maint Capital Outlay (Sweeper &AN Sprayer) 246,667 245,760 245,760 - 101.000.000.343.13.00.90 Greater EW SWU NPDES - 45,722 156,483 161,717 248,900 96,982 175,000 193,000 101,000.000,343.13.00.92 O&M Allocation 61,279 - 100,000 - - - 101.000.000.343.13.00.94 EW Share Comp Plan - - 5,184 - 2,654 2,654 - Totals 38,78J 228,282 177,218 237,224 5951567 345,396 579,014 193,000 Miscellaneous 101.000,000.360.00.00.00 Miscellaneous 177 101.000.000.361.00.00A0 Interest Earnings - 25 - 101.000.000.361.40.00.00 Sales Tax Interest 1,013 509 277 101.00A00. 36300,00. 00 Insurance Claims Pymt - - Totals 1,190 634 277 - Grand Total Current Revenue 970,204 924,373 1 1,004,591 1 1,048,961 1 1,360,767 1,017,144 1,428,314 1 1,094,250 51,950 Total Available Resources 996,153 940,150 1,043,992 1,123,823 1,451,104 1,129.234 1,540,404 1,202,590 (117114) 61 CITY OF EAST W ENATCHEE STREET FUND 101 EXPENDITURES STREET MAINTENANCE/SWA FUND 2015 WORKSHEET BARS Numbers Description 2011 Actual 1 2012 Actual 1 2013 Actual 2014 Budget 2014 9Months 2014 Estimate 2015 Budget $$ I Change Total Available Resources I 9 00.160 1.0OM2 1.123.82J 1,651.106 1.129.234 15404041. 1.202.590 11" -1-1 SWU Administration 101,000.311.519.71.10.00 Salares 8,201 4,371 12,921 10,620 4,401 7,000 11,500 4,500 101,000.311.519.71.20.00 Benefits 2,774 2,397 6,678 7,380 2,523 4,000 6,600 2,500 101.000, 311.531, 31.41.00 Prof Services 400 - 101,000,311.519,71.31.00 SWU Annual Billing Fee 14,872 6.500 5,933 6,D00 6,250 260 101.000,311, 51971."00 Advertising 200 101.000,311.531, 31,51.00 InterGovlProfSvcs 301 101.000,311.519.71.55.00 Comp Plan Costs 25,869 5,000 1- Total SWA Administration 11,676 6,768 1 60,340 28,700 12,857 17,000 24,250 7,250 SWU NPDES Expenditures 101. 000. 313,519, 71.1000 Salaries - Maintenance 46,979 54,927 63,942 135,000 36,600 70,000 75,000 5,000 101,000,313,519.71.10.10 Salaries - Sweeping 9,751 15,D00 13,900 (1,100) 101.000.313.519,71.20.00 Benefits - Maintenance 27,672 35,666 39,196 80,000 19,997 42,000 43,600 1,600 101.000.313.519.71.20,10 Benefits - Sweeingl 5,937 6,000 8,300 2,300 101, 000.313.519.71.30.00 supplies 40,234 34,793 38,787 65,000 12,832 30,000 29,900 (100) 101.000.313.519.71, 35.00 Small Tools B Equipment 2,000 454 101.000.313,519.71.40, 00 Training 280 361 4,000 33 1,000 (1,000 101,1300.313.519.71.41.00 Professicnal Svcs 3,165 478 298 7,000 691 2,000 2,000) 101.000,313,519,71.42.00 Postage 100 - 101.000.313519.71.43.00 Travel 235 1,000 - 101.000.313.21971.44.00 Advertising 600 175 101.000.313.619.71,48.00 Repairs and Maintenance 1,847 100 too 101.000.313.519.71.49.00 Miscellaneous 3,394 3,898 2,976 5,000 1,487 5,000 5,000 101.000.313.519.71.51.01 CEDE Mail Annual Pem,it 3,006 3,181 3,332 3,300 3,591 3,500 4,000 Boo 101.000.313.519.71.53.01 Equipment Rental 6,643 9,593 13,968 26,000 3,962 10,000 10,000 101, 000, 313519,71,53.05 Contracted Services 57,141 20,000 101.000.313. 519.71. 63. 11 InterG vt Services 1,000 101.000.313. 519.71.53.15 Monitoring 2,000 1.00 (1,500) Total NPDES Expenditures 188,134 142,815 163,095 350,900 97,357 186,100 189,700 3,600 101, 000.315.542.41.47.00 Annual Utility Charge 148,725 146,790 146,790 147,000 146,745 146,746 147,000 255 101.000.315.594.31.60. 00 Equipment - Sprayin 7,390 6,967 7,000 8,000 1,000 101.000,315.594.33.55.00 Equipment - Sweer 246,667 239,414 240,000 (240,000) 101.000.315.595,33.65.00 SWU Property ISh St Pond 165,600 155,600 (155,600) Grand Total SWA Expenditures 348,535 296,373 377,615 773,267 658,940 752,445 368,950 (383,495) Roadway Maintenance 101.000.420.542.30.10.00 salaries 17,286 16,143 23,741 20,000 20,529 32,000 35,000 3,000 101.000.420.542.30.20.(10 benefits 10.164 9,809 13,877 12,000 9,454 19,000 21,000 2000 101.000.420,542.30.30,00 supplies 10,347 17,708 14,663 15,000 8.319 16,000 15,000 001.000.420.542.30.48.00 Repair B Maint 3,304 3,064 12,417 5,o00 5,000 3,D00 (2,000) 101.000.420.542.30,49.00 Miscellaneous - 83 101.000.420.542.60.GD.00 Traffic 8 Pedestrian Services Total Roadway Maintenance 41,101 1 46.724 64,781 52,000 36,3D2 71,000 74,000 3,0D0 62 CITY OF FAST WENATCHEE STREET FUND 101 EXPENDITURES STREET MAINTENANCE/SWA FUND 2015 WORKSHEET BARS 2011 1 2012 2013 1 2014 2014 2014 2015 $$ Numbers Descnptlon Actual Actual Actual Budget 9Months Esffin., B.dgef I Change Sidewalks 101.000A20.542.61. 10.00 salaries 89 1 27 418 800 1 1,337 1 1,500 1 1,600 1 100 101,000.420.542.61.20.00 benefits 177 5 1 218 450 1 350 1 900 1 1,OD0 100 101.000.420.542,61,30.00 supplies - 89 1 352 1 750 1 651 1 750 1 750 Total Sidewalks 266 121 1 984 2,000 2,338 3,150 3,350 200 Special Purpose Paths 101.000.420,542.62.10.00 salaries - - 3.786 5,000 3,215 5,000 5,000 I Cl.000.420.542.62.20.00 benefits - 2,099 2,900 1,783 2,900 3,000 100 101.000,420.542.62. 30,00 supplies 242 67 200 2,864 3,000 1,500 (1,500) 101,100.420. 542.62.45.00 Annual Loop Trail Maint Fee 5,000 5,000 5,000 6,000 6,492 6,500 8,000 1,500 Total Special Purpose Paths 5,242 5,000 10,952 14,100 14,354 17,400 17.500 100 Street Lighting 101.000.420.542,63.10.00 salaries 3,554 3,642 3.593 3,200 2,981 3,800 4,000 200 101.000.420.542.63.20.00 benefits 1,670 1.691 2,165 2,000 1,733 2,200 2,500 300 101.000.420.542.63.30.00 supplies 2,108 3,968 606 2,600 717 2,000 2,000 101.000.420.542.63.47.00 utilities 37,180 41,396 38,180 36,000 28,297 36,000 39,000 4,000 101.000.420.542.63.48.00 Repair&Main 3,724 1,945 92 2.000 (796) 2,000 2,000 Total Street Lighting 48,236 52,641 dd,536 44,700 32,932 45,000 69,500 4,500 Traffic Control Device. 101.000.420.642.64. 10.00 salaries 34,706 29,153 29,822 4g000 30.036 36,000 37,900 1,900 101.000,420.542.6420.00 benefits 20,767 15,855 19,652 26,000 19,033 20,000 21,800 1,800 101.000.420.542.64.30,00 supplies 42,083 41,007 43,887 46,000 32,375 46.000 45,000 001,000.420.542.64.47.00 utilities 10,815 5,965 12,402 12,000 4,855 8,000 13,000 5,000 101.000,420,542,64.48,00 Repair &Maim 5,493 4,837 7,811 3,000 9,755 11,000 11,000 101.000.420.542.64.49.00 Miscellaneous - 1,000 1,000 1,000 Total Traffic Control Devices 113,864 96,817 1 113,574 131,000 96,054 121,000 129,]00 8,700 Parking Facilities 101.000.420.542.65,10.00 salaries 637 233 1,421 1,500 4.031 5,000 2,000 (3,000) 101,000.420.542.65.20.00 benefits 358 194 471 750 2,322 2,900 1,200 17D0 101.000.420.542.65.30.00 supplies 32 225 100 100 100 101.000.420.542.65.47.00 Utilities - 270 600 Soo Parking Facilities 1,027 652 1,892 2,350 6,623 8,401) 3,800 (4,600) Snow & lee Control 101.000.420, 542.66.10.00 salaries 18.168 32,320 13,910 37,000 11,788 25,000 26,000 1000 101.000.420.542.66,20.00 benefits 8,971 23,492 6,497 24,000 5,872 15,000 15,500 Soo 101.000.420.54266.30.00 supplies 64,424 62,909 43,069 46,000 21,723 45,000 45,000 101.000.420.542.66.48.00 Repairs&Maint - 4,000 4,000 1,000 (3,000) Total Snow &Ice Control 91,563 118,721 63,476 110.000 39,383 89,000 37,500 (1,500) Street Cleaning 101.000,420. 542.67.10.00 salaries 6417 13,640 - 101.000.420.542.67.20.00 benefits 247 7,116 - 101.000420.542.67.30. 00 supplies 458 Total Street Cleaning 1,352 20,756 - - 63 CITY OF EAST WENATCHEE STREET FUND 101 EXPENDITURES STREET MAINTENANCE/SWA FUND 2016 WORKSHEET BARS Numbers Description 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2014 9Months 2014 Esflmafe 2015 Budget $S Change Roadside 101.000420.542.70.10.00 Salaries Roadside 115.124 134,282 124,057 90,000 114,921 135,000 80,800 (54,200) 101.000.420.542.70.10,10 Flags/Banners Salaries 20,600 101.000.420.542.70.20.00 Benefits -Roadside 57,347 66,228 72,745 54,000 62,470 73,000 43,200 (24,800 101.000.420,542.70,20.10 Benefits -Flags B Banners 12,000 101.000.420.542.70.30.00 supplies 15,084 6,878 10,931 15,000 6.859 10,000 4,000 (6,000) 101.000.420,542.70.30.00 Supplies - FlagslBanners 1,000 101.000.420.542.70.41.00 Professional Sery 4,659 - 101.000.420.542.70.47.00 Utilities 3,822 2,682 3,500 105 200 1,000 800 101.000.420.542. 70.48.00 Repairs &Main 75 3,000 2,229 3,000 1,000 (2,000) 101.000420.542,70.49.00 Miscellaneous 732 4,704 1,806 1,000 1,000 1,00 Total Roadside 1 192,184 214,7741 214,198 166,500 186,584 1 221,200 169,600 (86,200) City Parks 101.000.420.542,75.10,00 salaries 39,404 45,322 60,713 48,000 37,695 48,000 50,000 2000 101.000,420.542, 75.20.00 benefits 13,874 19,054 34,364 29,000 20,851 29,000 29,500 Soo 101.000.420.542.75.30,00 supplies 13,041 15,903 15,034 15,000 17.075 18,000 16.000 (3,0001 101.000.420.542.754T00 utilities 1,048 1,138 2,596 1.800 3,041 4,000 4,000 101.000.420.542.80.48.00 Mainl Agreement -Japanese Garden 12,000 18,000 18,000 101.000.420,542.75.48.00 Repair &Maint 1,526 81 200 1,000 goo 101.000,420.542.75.49,00 Miscellaneous 110 Total City Parks 69,003 1 81,417 112,707 93,800 1 90,743 117,200 117,500 300 Maintenance Administration 101.000.420.542.90.10,00 salaries 15,717 1 13,285 1,892 1 3,000 1 2,410 1 3,000 1 2,000 1,000) 101,000.420.542,9020, 00 benefits 7,350 7,305 1,112 1,800 1,103 1,800 1,200 (60D) Total Maintenance Admin 23,067 20,590 3,004 4,800 3,613 4,800 3,200 (1,600) Grand Total Maintenance 586,905 668,214 630,104 621,250 610,826 698. 50 655,650 (71,101) General Services 101.000.430.543.30,10,00 Salaries 66,566 44,702 33,678 45,000 28.778 37,000 38,300 1,300 101.000.430.5,13.30.20.00 Benefits 41,471 29,406 22,876 26.000 15,523 21,000 22,650 1,650 101. 000.430.543,30.30.00 supplies 18 170 157 200 1,855 2,000 3,000 1000 101.000.430.543.3046.00 Insurance 21,073 23,647 26,187 28.60 7,509 35,600 29,000 (6,600) 101.000.430.543.30.49.00 Miscellaneous 1,227 1,470 1,373 1,200 2,109 2,500 2,000 (500) Total General Services 22,318 25,287 r 27,717 101,000 56,774 98,000 94,950 (6,000) Facilities 101.000.430.543.50. 10.00 salaries 438 1,138 5,272 4,000 243 1,000 1,000 101.000.430.543.5020.00 benefits 422 179 3.732 2,400 129 Soo 600 101.000,430,543.50.30.00 supplies 5,545 2,925 308 1,000 750 2,000 2000 101.000.430.543.50.47.00 utilities 4,912 4.537 4,261 4,400 4,156 6,000 6,000 101.000.430.543.50.48.00 Repair &Main[ 2,405 90 123 2,000 6 1,000 2,000 10m0 101. 000,430.543.50.49.00 Miscellaneous 495 1,127 2,928 500 - - Soo 500 Total Facilities 14,217 9,998 1 16,624 14.300 5,294 8,600 12,100 3,500 Training 101.000430.544A0.1000 salaries 2,806 2,799 2,000 2,000 2,000 101.000AK544A0.20.00 benefits 1,231 1,319 1,200 1,200 1,200 101.000.430.544.90,30.00 supplies 90 70 1,844 2,500 - 1,500 1.500 101,000,430.544.90,35.00 Travel -Training 2,4)86 166 754 1,000 600 1,000 ,,,,, CITY OF EAST WENATCHEE MEET FUND 101 EXPENDITURES STREET MAINTENANCE/SWA FUND 2015 WORKSHEET BARS Numbers Description 2011 Actual 1 2012 Actual 1 2013 Actual 1 2014 Budget 2014 9 Months 2014 Estimate 2015 Budget $$ Change 101.000.430.544.90.49,01 Miscellaneous io6 1 585 210 1 500 300 1 600 1 500 (100) Total Training 6,319 4,939 2,608 7,200 300 5,800 6,200 1 400 64 Miscellaneous 101.000.430.544.9049.30 Miscellaneous 992 1 905 1,981 1 500 1 693 1 500 500 101.000.430.594.42.60.00 Capital Outlay 9,962 14,780 1 22,000 1 14,067 1 22,000 1 15,000 (7,000) Total Miscellaneous 10,964 1 905 10,701 1 22,500 1 14,760 22,500 15,500 (7,000) Grand Total Administration Total 53,808 41,127 63,710 146,000 76,116 1 134,900 1 128,75D (9,100) Grand Total Street Expenditures 640,713 1 699,341 1 693,814 766,250 1 586.944 1 833,050 1 784.400 (48,650) Grand Totals All Expenditures 939,248 995,714 1,071,429 1 1,539,517 1,246,884 1,685,495 1 1,163,350 (468,695) lEnding NC & I 1 (49,098) 48,278 1 52,394 (88,413) (116,650) (46,091) 49,240 130,881 LABOR & BENEFIT SUMMARY: Description 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2014 6 Months 2014 Estimate 2015 Budget $$ Change Storm Water Activities salary expense (annual) 55.180 59,298 76,863 146,620 50,752 92,000 100,4a0 8,400 Benefit expense(mmual) 30,446 38,062 45S74 87,380 28,457 52,000 58,400 6,400 $ 85,626 $ 97,360 $ 122,737 $ 233,000 $ 79,209 $ 144,000 $ 158,800 14,800 Maintenance seta ex ense annual) 245,332 288,047 263.351 252,500 228,943 294,300 244,300 (50,000) Benefit expense (annual) 1 120.925 150,749 1 153,198 1 152,900 1 124,971 1 166,700 144,900 1 (21,800) $ 366, 257 1 $ 438,796 $ 416,549 1 $ 405.400 1 $ 353,914$ 461,000 1 It 389,200 (71,800) Administration salary expense (annual) 69,810 48.639 38.950 51,000 29.021 40,000 1 41,300 1,300 Benefit expense(annual) 43.124 1 30,904 26,608 1 29,600 1 15,652 22,800 1 24,450 1,650 $ 112,934 $ 79,543 $ 66,658 1 $ 80,600 $ 44,673 $ 62,800 $ 65,750 2,950 Total StreellSWA Labor Isalart expense annual 370,322 395,984 379,164 449,120 308,716 426,300 386,000 (4p300) Benefit expense (annual) 194,495 219.715 225,680 269,880 169,080 241,500 1 227,750 (13.750) $ 564,817 $ 615,699 $ 604,844 1 $ 719,000 $ 477,796 $ 667,800 1 $ 613,750 (54,050) Notes: $15.000 of the capital budget is for payment for anew equipment trailer and partial payment of a fertilizer broadcaster for the ATV Roadway - Patching + Crackseal Traffic & Pedestrian Services - not needed - use Traffic Control Devices Special Purpose Paths - $6,000 annual maintenance fee to Easlmonl 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 cert, spray license, sign retro reflectivity 2015 BUDGET COMMUNITY DEVELOPMENT GRANTS FUND The City of East Wenatchee is an entitlement jurisdiction and receives annual Community Development Block Grant (CDBG) allocations from the US Department of Housing and Urban Development for housing, community, and economic development activities and assistance to low -and moderate -income persons and special populations. The revenue and expenditures listed in the Community Development Grants Fund budget are only those funds provided by HUD. Allowable time and materials by the Community Development Department and professional service support are segregated in this fund, and billed for reimbursement under this entitlement allocation. The Program Year for these funds is from October 1 through September 30. The 2014 CDBG Program Allocation is $110,141. The adopted 2014 Annual Action Plan designates the funds for the following projects: • $85,141 for the French Avenue Street Improvement Project • $10,000 to support programs and activities to address impediments to fair housing • $15,000 for administration and planning support services for the CDBG Program The street improvement project revenue and expenditure will not be shown in this Grant Fund budget since it is a street project. The expenditures shown in this budget will be those associated with the activities to address impediments to fair housing and the general administrative services. It is likely that the funds for the activities associated with the impediments to fair housing will be granted to contractors or sub recipients to conduct those activities and is therefore listed in the Professional Services category. 65 CITY OF EAST WENATCHEE COMMUNITY DEVELOPMENT GRANTS FUND 102 COMMUNITY DEVELOPMENT GRANT FUND 2015 BUDGET WORKSHEET- Department Head I Community Development Director, Lori Barnett Description 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2014 9Months 2014 Estimate 2015 Butlget $$$$ Change Revenues 102.000.000.308.00.00.00 Beginning NC&I 8,239 2,034 6,093 26,811 1 29,368 25,568 38,484 38,484 33,156 5,328 Totals 8,239 2,0341 6,0931 26,811 1 29,368 25,568 1 38,484 1 38,4841 33,156 5,328 102.000.000.334.03. 11,00 DOE - NPDES Phase 11 28,199 102.000.000.334.03.12.00 DOE - Shoreline Master Program 102,000,000.334,04.21.00 CTED-Growth Management Act 102.000,000, 334,04.30.00 HUD CD Block Grant 24,329 2,713 15,706 130,065 80,244 80,244 25,000 (55,244) 102.000.000,345.89,00,01 SMP - DCT&LS Reimbursement 102.000.000.397.00.00,00 Operating Transfer In 30,000 102, 000.000.360.00.00.00 Mteiscellaneous 102,000,000,361.00,00.00 Inrest Earnin s Total Revenue 1 28,199 1 30,000 1 24,329 1 2,713 15,706 1 130,065 1 80,2441 80,2441 25,000 1 (55,244) Resources Available 1 36438 1 32034 30422 29524 45074 155633 118728 118728 1 58.156 49916 Expenditures SMP Professional Services SNIP Office Supplies 102.000.000.558.21,10.00 CDBG Salaries 1,549 12,200 14,354 9,200 (5,154) 102,000,000.558.21.10.00 CDBG Benefits 465 3,600 4,933 3,350 1,583 102.000.000.558.21,31,00 CDBG Office Supplies 24 762 163 600 100 100 102.000.000.558,21,41.00 CDBG Professional Services 23,238 880 5,000 3,300 2,125 2,125 10,000 7,875 CDBG Telephone 102.000.000.558.21.42.03 CDBG Postage 48 138 300 17 25 8 102,000.000. 558.21.44.00 CDBG Advertising 182 506 157 664 3,000 1,428 2,022 1.800 (222 102.000.000.558.21.49.00 CDBG Miscellaneous 788 790 23 846 525 (321) 102.000.000.558.21.50.00 CDBG-Capital Outlay Sidewalks - - 102.000.000.558.21.55.00 CDBG Housing Program Costs 61,275 61,275 61,275 - (61,275) 102.000.000.558.21.60.00 CDBG Capital Outlay Downtown 45.000 - CDBG Reimburse DCT&LS NPDES Salaries 2,437 NPDES Benefits NPDES Supplies 12,126 NPDES Small Tools NPDES Offioe Supplies/Copies 8,943 NPDES Training 999 NPDES Professional Services 9,643 1,760 NPDES Postage NPDES Travel NPDES Advertising 232 NPDES Miscellaneous Operating Transfer Out _ Total Expenditures 34 404 25.942 3 6 11 157 6 590 130,065 64.851 85,572 25 000 (60,572) Endin NC&I 2 034 6 092 26 811 29,3671 38,4841 25,568 53,877 33.156 33,156 10,656 'm' 2015 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 Estimate for 2015 $6,500 REVENUES 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. For the preliminary budget for 2015, the City has assumed an increase from $3.00 per square foot to $3.25 and an increase in the amount of square footage that the NCRLD would cost reimburse the City for, resulting in an estimated $6,500 reimbursement from the NCRLD. 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. 67 CITY OF EAST WENATCHEE LIBRARY FUND 112 LIBRARY FUND 2015 BUDGET Description 2007 Actuals 2008 2009 I Actual Actual 2010 Actual 2011 Actual 2012 Actual 1 2013 Actual 2014 I Budget 2014 9 Months 2014 Estimate 2015 Budget 8 Chg Beginning NC&I 4,452 1 5,448 6.399 7,017 5,673 4,615 3,609 1 2,609 2,337 1 2,337 1 1,327 Totals 4,452 5,448 6,399 7,017 5,673 4,615 3,609 2.609 2,337 2,337 1 1,321 1 (1,016) Revenues Library Services 2,500 2,500 2.750=3,000 3,000 3,000 1,500 3,000 6,500 3,500 Interest Earnings TOWI Revenue 190 65 - - 2,690 2,565 2,750 3,000 1,000 1,500 3,000 6,500 3,500 Resources Available 7,142 8,017 9,149 9,767 8,423 1 7,615 6,609 1 5,609 3,837 5,337 7,821 2,484 Expenditures Salaries 480 68 Benefits 142 17 - - - Professional Services - 659 1,806 2,168 2,895 2,902 2,800 1,963 2,800 3,000 200 Utilities 1,038 1,529 1,538 955 1,597 1,111 1,359 1,200 709 1.200 1.300 100 Miscellaneous Total Expenditures 34 - 10 1,259 22 12 32 16 (16) 1,694 1,614 2,207 4,019 3,807 4,0061 4,273 4,0001 2,704 4,016 1 4,300 264 Ending NC&I 5,448 6,399 6,942 6,748 1 4,616 1 3,609 1 2,338 1,609 1 2,200 Note: The City is in discussions to renew the agreement with the North Central Library District for use of City space ('Building Use and Maintenance Agreement'). The District has agreed to increase the square footage they would use temporaryily for other library activities during the agreement by 1,000 square feet, resulting in a total of 2,000 total square feet. This factor results in a revenue contribution of $6,500 for 2015, at $3.25 per square foot. 68 2015 BUDGET HOTEUMOTEL 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 EXPENDITURES No contributions to other entities have been budgeted for 2015. The LTAC has not received or considered a request for funding for 2015. Other possible requests for funding will be evaluated as they arise. ri CITY OF EAST WENATCHEE HOTEUMOTEL TAX FUND 113 HOTEL/MOTEL TAX FUND 2015 BUDGET WORKSHEET BARS Nunhers Description 2008 2008 Actual Actual 1 2010 ACWI 2011 Actual 1 2012 Actual T013 A2co.1 20f/ Boa 2014 9Mohahs 1014 EsNmafe 2015 Bud,er SS Change 113.000.000.308.00.00.00 Beginning NC61 16.227 18,843 9,418 16,777 17,647 13,278 46,302 46,453 46,453 76,303 29,850 Tools 1 16,227 18,843 9,418 1 16,777 17,647 13,278 1 46,302 46,453 46,453 76,303 29,850 Revenues 113.006.000313.30.00.00 1st 2%Tax 113.000.000.313130.01.00 60%of 2ntl 2%Tax 25,849 26,094 26,533 1,408 113.000 000.313.30 02.00 32%of 2ntl Tex- 17,233 17,396 17,689 13.243 12,115 13,963 14,000 9,610 13,850 14,000 150 113.000.OW.313.30.03.00 64%of 3rd 2%Tax 35,386 34,793 35,377 29,301 24,229 27,498 27,500 19,039 27,500 27,600 _ 113.000.D00.313.30.04.00 20%of 3M 2%Tax - - - 1,463 _ 113.000.000.361A0.00.00 Interest Eamings 137 - - Phil Revenue 78,605 78,283 79,599 46,416 36,344 41,451 41,600 28,649 41,350 41,500 160 Total Resources Available 94,832 97,126 89,017 62,192 53,991 1 54,729 86,802 76,002 87,803 117,803 30,000 Expen01tures 113.000.000.557,30.41.00 lst2%Tax - - - I I S.OW.000.MT30.41.01 60%of 2ntl 2%Tax 25704 34p64 25,533 - 113,000.000.557.30.41.02 32%of 2ntl 2%Tax 16,761 18.801 15.236 16,311 12,671 1,092 - 113.000.000,557,30.41,03 64%of 3d 2%Tax 33,524 34,844 30,472 28,234 25,142 2,184 - 113.000.000.557.30.41. 10 Contdbotims to Other Engges - 3,000 6,000 ",coo 11,600 11,600 12,600 1000 Operating Transfer Out to EWE - Total Expenditures 75,989 87,709 72,241 44,546 40,713 8.276 45.000 1 11,500 11,600 12,600 1,000 113.000.000.508.00.00.00 Ending NCSI 18,843 1 9,417 16,776 17,647 1 13,278 46,453 1 41,802 63,602 1 76.303 1 105,303 1 29,000 (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 2015 based upon the current pattern in 2014. The contribution for 2015 is for the Wenatchee Valley Chamber of Commerce, including $10,000 for the Wenatchee Valley Sports Council and $2,500 for coordination of the City's Events to be included in advertising and promotional materials of the Chamber. The Events Coordinator, Dan White, will work with the Chamber to that end. 70 2015 BUDGET DRUG FUND I:� �►v �ti;ur� 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. EXPENDITURES The City spends a portion of these funds in support of drug related programs under the direction of the Police Chief. 71 CITY OF EAST WENATCHEE DRUG FUND 114 DRUG FUND 2015 Budget BARS Numbers Description 20011 Actual 1 2008 Actual 1 2010 Actual 1 2011 Actual 1 2012 Actual 2113 Actual 2014 Budget 2014 9Months 2014 I Estimate 2015 Budget $$ Change 114.000.000.300.00.00.00 Beginning NC&I I 6,001 10,584 2,990 4,168 1 5,009 5,456 5,182 5,182 5,182 5,392 Total 6,001 10,584 2,990 4,168 5,009 5,456 6,182 5,182 5,182 5,392 210 Revenue 114,000.000.356.50.03.00 Drug Buy 1,307 2,479 1,677 841 447 4,726 400 155 210 200 (10) 114.000,000.357.30.01.00 Restitution 8 71 114.000.000.360.00.00.00 Miscellaneous - 967 114.000.000.361.00.00.00 Interest Earnings 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 DA RE Fund 1.970 Total Revenue 4,583 4,828 1 7,309 841 1 447 4,726 400 155 210 2010 110) Total Resources Available 10,584 15,412 1 10,299 1 6,009 1 5,456 10,182 5,582 5,337 5,392 5,592 200 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 - - Total Exp 12,423 8,1J1 6,000 - - - 115.000.000.508.00.00.00 Ending NC&I 1 10,684 2,989 1 4,168 5,009 1 5,456 1 5,182 1 5,582 1 5,337 5,392 1 5,592 200 72 2015 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. EXPENDITURES Capital Outlav 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 2015 budget includes the purchase of one police vehicle as planned by the Police Chief by way of a transfer of funds out of this fund to the EPM&R Fund to accomplish the purchase. 73 CITY OF EAST WENATCHEE CRIMINAL JUSTICE FUND 116 CRIMINAL JUSTICE FUND 2015 BUDGET WORKSHEET BARS Numbers Description 2008 2009 Actual Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2014 9Months 2014 Estimate 2015 Budget EE Change 116,000.000.308.00.00.00 Beginning NC&I 36,380 1 41,716 45,602 1 36,329 1 7,138 1 14,480 1 26,622 25,522 25,522 41,422 Totals 36,380 1 41,716 45,602 1 36,329 1 7,138 1 14,480 25,522 1 25,522 1 25,522 1 41,422 16,900 Revenue 116,000.000.313.10. 00.00 Allocated Sales and Use Tax Revenue 26,000 - 116,000.000, 334.06.9091 WASPC Grant 3.000 116.000.000.336.06.20.00 High Crime 25.642 26,920 26,881 13,631 - 116.000.000.336,06.21.00 Population 2,368 2,495 2,594 2,854 2,979 3,194 3,100 2,574 3,400 3,250 (150) 116,000,000,336.06.26.00 Special Programs 9,132 9,527 9.828 10,774 11,201 11,888 11,800 9,477 12,500 12,400 (100) 116.000.000,336,06.30.00 EWPD Unclaimed Monies 1,269 - 116.000.000.361,00.00.00 Interest Earnings F=376 - - - - - Total Revenue 38,942 43,572 27,259 39,180 15,082 74,900 12,051 15,900 15,650 1 (260) Total Resources Available 74,026 80,658 89,174 63,588 1 46,318 29,562 1 40,422 37,573 1 41,422 57,072 1 15,650 Expenditures 116,000.000.597. 21.00.20 Transfer Out -EP MB - - - - - 40,000 116.000.000.594.21.60.00 Capital Outlay 32,312 35,056 49,640 56,449 31,838 4,040 - 116. 000. 000.594.00,60, 01 Cap WASPC Equip 3,205 - 116.000.000.594,00.6049 Miscellaneous - - - - - Total Expenditures 32,312 35,056 62,846 66,449 31,838 4,040 - 40,000 40,000 116. 000. 000. 508, 00,00. 00 Ending 1 41,714 46,602 36,329 1 7,139 1 14,480 25,522 1 40,422 1 37,573 1 41,422 17,072 (24,350) Note: 2015 Revenue is expected to be at the same level as 2014. The fund is expected to accumulate sufficient funds to allow for the purchase of one police vehicle in 2015, as planned by the Police Chief. 74 2015 BUDGET EAST WENATCHE EVENTS FUND Note: This will be the eighth 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. A new event called the "Parkway Pile-up" Car Show was held early this summer in the area of 9s' Street and Valley Mall Parkway, sponsored by businesses in that area of the City and local car clubs. Based upon its success, the Events Coordinator is planning to hold the event in 2015, and perhaps each year thereafter. 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. REVENUES/EXPENDITURES 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, 2013 and 2014 had no allocation of sales tax and the expectation is that none will be financially necessary for 2015. 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. 75 CITY OF EAST WENATCHEE EAST WENATCHEE EVENTS BOARD FUND 117 EVENTS FUND REVENUE 2015 ESTIMATED REVENUE BARS Numbers Description 2009 Actual 20f0 Actual 2011 Actual M12 Actual 2013 Actual 2014 Budget 20149 Months+ 2014 Estimate 2015 Budget $$Change 117.000.100.308.00.00.00 Beginning NC&I 20,376 3,123 743 22,988 28,307 W,502 42,493 42,493 35,974 Totals 20,378 3,123 743 22,986 26,307 37,502 Revenue 42.493 42.493 35,974 (6,519) 117.000.100.313.31.00.00 let 2% Tax (Stadium) 43,491 47,027 36,627 37,859 42,966 42,500 29,748 42,500 42,500 117,000+100.313.31.00.03 68%of 2nd 2%Tax 25,743 29,013 28,700 20,229 28,700 28,500 (200) 117.000.100,313.31.00.04 36%of 3rd 2%Tax 8,698 8,844 27,839 13,629 15,468 16,300 10,709 15,300 15,500 200 117.000,100.397.0000.00 Alice of Addl HIM Tax 20,000 135,800 104,500 117.000.200247.40.00.05 Total 72,189 191,671 188,966 77,231 87,447 86,500 60,636 86.600 86,500 Vendor Fees 120 - - 250 25 - 25 25 117.000.200.347.40.02.01 EEH Admission Fees 1,550 1,509 1,822 1,760 2,125 1,800 1,527 1,527 1,600 73 117.0130+200.360.00,00.02 EEH Misc Revenue 292 369 65 25 117.000.200.347.90.00.01 EEH Donations 210 - - 250 117.000.2D0.347.90.00.02 EEH Sponsorships 120 250 250 117.000.300.347.40.12.02 Total 2,172 1,878 1,887 2,285 2,400 2,050 1,652 1,552 1,600 48 CC Parade/Car Show 8,890 8,440 9,350 9,212 10,442 8.800 10,738 10,788 11,000 212 117.OD0.300.347.40.12.03 CC Vendor Fees 600 700 775 575 425 600 505 506 6001 95 117.000.300,347.90,00.01 CC Donations 550 117.000.300+347.90.00.12 CC Sponsorships 4.000 4.350 9,400 7,691 9,650 7,750 9,009 9,009 9,000 (9) 117.000.3D0.347.90.12.00 CC Merchandise Sales 2,442 2,349 5,979 1,960 2,569 2.250 913 903 1,000 97 117.000.300,369.90,50.00 CC Misc Revenue 54 - 117.000+400.347.40.11.03 Total 15,986 15,839 25,504 19,988 23,076 19,400 21,215 21,205 21,600 395 W&W Car Show 3,275 2,959 2,724 3,734 4,882 2,750 5,055 5,055 3.000 (2,055) 117.010.400.347.40.11.04 W&W Carnival 2,164 2,850 3,922 3,697 4,285 3,000 3,992 3,992 3,500 (492) 117.000,400.347.40.11.05 W&W Motorcycle Fast 1,453 600 - 117.000.400.347.40.11.07 W&WVendor Fees 2,037 1,175 1,985 1,515 1,116 1,000 835 835 1,000 117.000.400.347.90.00.01 W&W Donations 200 5,000 117,000,400.347.90.00.11 W&W Sponsorships 11,500 5,200 4,100 2,600 10,802 5.000 6,050 6,060 6,000 117,000.400.347.90.00.13 Schad of Events Brochure 6,400 6,078 6,450 5,350 3,750 6,000 6,100 6,100 6,500 117.0130.400.347.90.00.14 W&W Ad Reimb 452 452 452 450 350 450 450 117.000.400.347.90.11.00 W&W March Sales 1 4,082 3,736 1,853 1,202 1,388 2,500 1,579 1,600 1,500 117.000.4D0.369.90.00.00 W&W Misc Revenue 243 585 216 425 - Total 31,806 23,635 21,702 23,973 26,572 19,250 24,061 24,082 20,500 (3,582) 117.000.450.347.90.00.12 PPi19-up Car Show Sponsorship 500 500 750 117.000.450.347.90.00.15 PPile-up Car Show Misc Revenue 250 Total - 500 500 1,000 117.000.500.360.DD.00.01 Christmas Misc Rev 103 58 117.000.5130.367.11.00.01 Christmas Donations 117.000.500.367+19.00,01 Christmas Sponsorships - Total 103 58 - - 11TODD.600.367.19.00.01 75th Birthday Celebration 2,224 - - 117.000.530.367.19.00.10 Sprint Boat Race Revenue 27,467 36,614 10 1170D0.530.367.19.00.20 Prize Purse Sponsorships 1,500 2,500 - - - 117.000.830.367.19.00.30 Other Race Revenue 5,751 2,000 10 - - Total 34,718 41,114 20 - - 117.000.600.347.40.00.02 3on3 Entry Fees 260 2,400 11 7.000.6GO.370.75.1 1.06 3on3 Sponsorships 500 - - 117.000.600.347.90.00.08 3on3 CooMbutions 1.000 117.000.600.370,75.11.12 3on3 Miscellaneous 250 Total - 260 1 4,150 - - Total Revenue 1 122,2561 270,023 1 259,173 1 123,497 1 139,755 131.350 708,014 133,339 131,200 (3,139) Total Resources Available 1 142,6321 273,146 1 259,916 1 146,4331 166,0621 168,8621 150,5071 175,832 1 167,174 (8,65fl) 76 117,000.100.557.00.25.00 EWEB Marketing- Regional Tourism 1,500 - - - 50 2,000 - 2,000 2,000 117,000.100.557,30.27,00 City Theme 6,516 1,660 701) 117.000.100,557,30. 32.00 EWES Fuel Consumed 48 50 27 117.000.100.557.30.35.00 EWES Smalls Tools 100 22 100 117.000. 100. 557,30.42.00 EWES Training 500 500 Soo 117.000.100.557.00.41.00 EWEB Professional Services _ 117. 000. 100,557,00.42,00 EWEB Telephone 116 305 117,000.100,557,00.42 3 E3 EWEB Postage 59 18 117.000A00.557.00.43.00 EWEB Travel 2,935 2,034 698 23 1,000 500 500 117,000,100,557.00.44.00 EWEB Advertising 13 117.000,100.557.30,48.00 EWEB Repairs 103 58 68 500 117.000,100.557.30.49.00 EWEB Misc 333 307 236 713 465 500 100 Soo Soo 117.000.100.596.79.60.00 EWEB Capital Outlay 587 5,888 332 1,716 726 1,300 233 1,000 1,300 300 117.000.105.557.30.50,00 EWEB Insurance 1,311 2,104 1,770 2,930 3,141 2,600 29 2,600 2,800 200 117,000.110.557.00.31.03 EWEB Central Stores (31 150 117,000.115.557.00.31,00 EWEB Of0ce Supplies 475 1,877 178 242 340 750 77 Soo Soo EWEB General Expenditures 13,860 14,125 2,835 5,642 4,803 9,450 466 4,600 8.100 3500 77 117.000.500.557.30.35,01 Christmas Small Tools 1,281 975 2,105 271 58 1,500 750 1,500 750 117,000,500.557.30.40.05 Christmas Events & Dec 2,250 2,611 1,594 1,728 979 2,400 52 2,000 2,400 400 117.000.500.557.30,41.01 Christmas Professional Services 503 - - - - 117,000.500.557,30.42,04 Christmas Postage 117.000.500,557.30.44.01 Christmas Advertising 2,192 1,911 1,204 1,340 850 1,800 78 1,500 1,800 300 117.000.500.557.30,49.01 Christmas Misc 578 475 502 403 600 500 600 100 117.000,500.594.30.60.01 Christmas Capital Christmas Event ExpensesExpensesi 6,301 5,972 5,405 3,339 21793 6,300 130 4,750 6,300 1,550 117,000.530.557.00.30.00 e Permits 17,110 117.000.530.557.30.00A0 Fee 8,000 16,000 117.000.530,557.30.00.15 ase Cost 2,604 15,000 117.000, 530,557.30, 0020 ater & Mtls 10,414 2,570 117.00.530 557.30 00.25 Sharing Cost pDonatedPrize 598 2,983 117.000.530.557,30,00,30 Facilities 3,746 5,223 117.000.530,557.30.00.35 & Safety 5,370 7,969 117 000.530.557 30.00.40 Prize Purse 1,500 2,300 117.000.530.557,30.00.42 erch Resale 1,882 117.000,530,557.30,00.45 Advertising - Radio 71659 117,000,530.557.30.00,47 Advertising - Print 1,031 3,644 117.000,530.557.30,00.49 Miscellaneous 9,132 13,763 117.000,530.557.30,00.60 Capital Outlay 45,598 3,271 Sprint Boat Race Expenses 105,103 82,264 117,000.600,557.30,35,05 3on3 Event Merchandise 1,000 - - 117,000.600.557.30.35.08 3on3 Event Supplies 250 117.000.600.557, 30.35.12 3on3 Small Tools 80 250 - 117.000.600.557.30.35.15 3on3 Support Services 1,000 - 117.000.600.557.30.35.18 3on3 Support Programs 250 - 117.000.600.557.30.35.22 3on3 Advertising 418 1,000 117.000,500557.30.35,25 3on3 Miscellaneous 250 3on3 Event Expenses 498 4,--- NC&I 1 2.826 1 741 78 2015 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 2015 are approximately $163,215. This fund also includes the debt service on the Public Works Trust Fund Loan used to improve I Is' 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 2015 is $12,291, to assist in satisfying total debt service of $31,496 for 2015. 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. &I CITY OF EAST WENATCHEE STREET IMPROVEMENTS BOND REDEMPTION FUND 202 BOND REDEMPTION FUND 2015 BUDGET- Finance BARS Numbers Description 2009 Actual 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2014 9Months 2014 Estimate 2015 Budget $ Change Revenues 202.000.000.308.00.00.00 Beginning NC81 349 3,329 16,704 10,222 5,357 7,491 7,491 7,491 7,005 (486) Totals 349 3,329 16,704 10,222 5,357 7,491 7,491 7,491 7,005 Revenue 202.000.000.311.10.00.00 Property Tax 200,000 1 201,100 180,000 180,000 186,000 185,000 185,000 185,000 185,000 202.000.000.338.19.00.00 SWU PWrFL Reimb 12,871 12,755 12,639 12,523 12,407 12,407 12,407 12.291 (116) 202.000.000.360,00,49.00 Misc Revenue 202.000.000.361.00.00.00 Interest Earnings - - - - - Total Revenue 200,000 213,971 192,755 192,639 197,523 197,407 197,407 197,407 197,291 (116) Resources Available 200,349 217,300 209,459 202,861 202,880 204,898 204,898 204,898 204,296 (602) Expenditures 202,000.000.591,95.71.00 Redemption - GO Bonds 115,000 125,000 130.000 135,000 140,000 150,000 - 150,000 165,000 5,000 202.000.000.591.95.71.05 Redemption -Pw-F Deb 29.712 29,712 29,712 29,713 29,713 29,713 29,713 29,713 29,713 202.000.000,592,95.89.00 Interest Debt 48.742 42,615 36,563 30,118 23,300 16,100 8,045 16,100 8,215 (7,885) 202.000.000.692.95.89.05 Interest -PWrF Loan 3,566 3,269 2,971 2,674 2,377 2,080 2.080 2,080 1,783 Total Expenditures 197,020 200,596 199,236 197,506 195,390 197,893 39,838 197,893 194,711 (3,182) 202.000.000.508.00.00.00 Ending NCdI 3,330 16,704 10,223 5,356 7,490 7,005 165,060 1 7,005 9,585 2,580 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, along with associated interest. 80 2015 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 2015 include: Project Description French St. Improvements North VMP Overlay Residential St. Project Traffic Signal Engr — 9`s & VMP Highline Drive Engr & ROW Grant City Total Fundine Match Cost 88,000 287,000 375,000 863,270 134,730 998,000 173,750 173,750 313,130 48,870 362,000 276,807 48,848 325,655 City match funding in the schedule above of $693,198 will be satisfied with $173,750 from Transportation Benefit District Car Tab Fee revenue and from 2015 property taxes and real estate excise taxes. City Matching Funds for the French Avenue Project will come from CDBG, Storm Water, and Transportation Benefit District funds. STP (Surface Transportation Planning) and TAP (Transportation Assistance Program) Federal grant monies, CDBG (Community Development Block Grant) Federal grant monies, and TIB (Transportation Improvement Board) State grant monies provide the 2015 grant funding reflected above. L11 CITY OF EAST WENATCHEE STREET IMPROVEMENTS FUND 301 STREET IMPROVEMENTS FUND 2016 BUDGET Description 2010 Actual 2011 Actual 2012 Actual 2013 Actual 2014 Budget 2014 9months 2014 Estimate 2015 Budget Beginning NC&I 90,041 84,535 40,808 139,067 264,768 662,T11 662,711 433,414 Revenue Properly Tax - - 16,342 683,119 36Q000 15,714 100,000 16,000 Transfer Iln - From Fund 314 600,000 - Transfer In - TBD - Fund 630 - Res Impv 128,000 136,644 173,750 STP - Grant Rd Overlay 520,000 - REET/Prop TAx- Grant Rd Overlay From 314 80,000 - TIB- Eastmont Avenue -Design 400,000 324,767 REET - Eastmont Avenue - Grant Road to gin -Dealgn-from 314 W,565 - SVvU - Eastmont Avenue - Grant Road to gth - Design 12,334 TIB- Eastmont Avenue -- ROW 140,000 93,557 - REET/Prop Tax-Eastmont Avenue - Grant Road to lit -ROW . from 314 25,000 TIB- Eastmont Avenue- -Construction 3,356,208 13,941) 13,040 EVWVD-Eastmont Avenue -Construction 770,369 - DCPUD- Eastmont Avenue - Construction 66,020 DCSD Eastmont Avenue - Construction 7,964 DCFD Eastmont Avenue - Construction 4,000 4,000 STP- gin Street Preservation 31,369 471,293 16,636 379,000 REET/Prop Tax- 9th Street Preservation - from 314 40,000 - STP- 15th Street Preservation 23,761 240,390 2,408 173,200 REET/Prop Tax- 15M Street Preservation - from 314 30,000 - STP- Citywide Safety Project 225,000 28,146 260,000 1 tth Street Sidewalk -CBDG Funds 174,792 - Mlsawa Way - Engineering 13.521 Misawa Way - SDC 7,280 Misaws Way -Roadway 331,999 11,936 11,936 DC Regional Share ($36,863 for 2011 & $56,641 for 2012) 102,871 - 93,604 - Eastmont - ConlmpvAgmnt FLC 26,135 STP Valley Mall - Grant to 9th-Overlay Engr - 86,600 273 43,250 25,950 STP Valley Mall - Grant to 9th -Overlay Construction 837,320 Douglas County Regional Sales & Use Tax - LID PkngLot 41,698 STP Traffic Signal -9ih and VMP-Design - - 46.710 34,600 0,660 STP Traffic Signal - gth and VMP- Construction 304,480 French Steel Improvements-CDBG96,160 196,301 French Street Improvements- TAP Funding 100,000 88,000 Douglas County Regional Sales & Use Tax - French Ave 69,700 French Avenue- Storm Water Utility - - - 60,000 Baker Ave -15th to Sand Canyon 20th -TIB 340,000 TOW Cumnt Ravenna 101,171 - 1,313,141 6,494,353 1,711,063 93,051 1,146,470 2,160,849 Total Resources Available 792,172 8/,636 1,184,049 6,633,420 2,016,827 1 766,782 1,809,181 2,684,283 82 IMPROVEMENTS FUND 301 STREET IMPROVEMENTS FUND Actual I Actual I Actual I Actual I Budget 1 9 M..M. Engr Grant Rd Overlay 22.164 131 Roatlway- Grant Road Overlay 72,269 33.035 600,000 128.477 (931) (931) Georgia Ave Pad Crossing 13,868 9.662 799 Loop Trail Enhancement 742 24,386 - - Eastmont Avenue - Grant Road to gth - Design 487,666 117,752 Eastmont Avenue - Grant Road to 9m - ROW 160,000 61,306 Eastmont Avenue -Grant Road to Sin - Construction 3,473,676 Eastmont Avenue - Grant Road to 9th - Conseuction - EWWD 77a,369 Eastmont Avenue - Gram Road m Rh - Construction - OCPUD 56,020 Eastmont Avenue - Grant Road to 9th - Construction - DCSD 7,964 Eastmont Avenue -Grant Road to gth - SDC 467,347 16,164 16.164 Misawa Way- Engr 16,907 Misawa Way- SDC 20,841 Mlsawa Way- Roadway 392,371 - 9th Street Preservation -Engr 4g00D 33,672 45 1,000 gin Street Preservation -SDC 80,000 62,766 77,000 pith Street Preservation -Overlay 469,848 394,394 445,200 15th Street Preservation - Engr 3D,000 26,878 45 1,000 15th Street Preservation -SDC 46,000 30,824 43,000 - 15th Street Preservation Overlay 237,166 177,753 221,700 111h Street Sidewalk - CBDG Design 62,290 11i n Street Sidewalk - CBDG SDC 31,607 11 th Street Sidewalk - CBDG Construction 260.288 STP- Citywide Safely Project -Engr 24,617 6,000 6,144 7,000 STP- Citywide Safety Project -SDC 20,000 16,100 - STP- Citywide Safety Project-Constmet 200,000 643 266,700 - FrenchSLlmprovementProject - Engineering 50,916 40,600 10,000 French St. Improvement Project - SDC 33,944 36,500 French St. Improvement Project - Consructon W.140 328,500 Valley Mall - Grant to gth- Overlay -Engr 1Di 315 60,000 30,000 Valley Mall - Grant to gal -Overlay - SDC 96,800 Valley Mall - Grant to gth -Overlay - Construction 871,200 Residential St Improvement Project 2014 128,000 136,644 173,750 Traffic Signal-9th & VIA P-Engr - 64,000 40,000 10,000 Traffic Signal - 9th 8 VMP -SDC 36,200 Traffic Signal - Sin 8 VMP - Build 319,600 Ped/Bicycle Access -LocpTrail to Downtown - 10,000 10,000 Bakar Ave -15th to Sand Canyon 20th -TIB Funded 370,000 Kenrcy Perk -North James St. Improvements 26,700 26,700 26,700 - Other - 25,942 Total EapanGituvs 108,301 43,728 1,319,207 5,970,710 1,800,704 714,862 1,376.767 2,291,460 (Ending NC81 I 84,611 I 40,807I 64,8421 662,710I 215.117I 40,910 I 433,414I 302,813 83 2015 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. Real Estate Excise Tax Real Estate Excise Tax from real estate transactions for 2015, as well as accumulated REET from prior years will be used to satisfy the City matching responsibilities for Federal and State Grants for qualified street improvement projects, as well as those qualified capital improvement projects or purchases without grant funding. Property Tax Property taxes for 2015 projects may be required to supplement REET monies described above. As noted on the following schedule, none has been allocated for that purpose in 2015. Restricted Funds The City previously received $400,000 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 and a related $15,854.88 in interest earnings. 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 that WSDOT was scheduled to surplus. Two parcels were purchased by the City in 2014. The remaining $86,865.88 is available for future use or re -designation by the Council. The City has budgeted $450,000 for the purchase and subsequent design of business property at the corner of 91h and Valley Mall Parkway. EITIA CITY OF EAST WENATCHEE CAPITAL IMPROVEMENT FUND 314 CAPITAL IMPROVEMENTS FUND 2015 BUDGET BARS PoeI1beR DeacalBon "a ACNN 2010 ACNN "if AeMM 2012 Acfual M13 Aemal 1014 fired , 2014 OMantha 2014 Ee0mere 2015 gadget Relent 31L00.000.308,0000.00 Beginning NC& (INS) 614,940 ]]2,240 BBg1" 5",806 511,1" 511,1" 511,146 "flags TOW. (1,336) 614.90 772,240 889,156 668A05 611,1" still" 511,145 461,696 314.000.000.317.34.00.00 Real Eetale Eedae Tav 135.273 170,397 214,475 175,647 n2mi 172,000 228,708 270.0O 196A00 314.000.000.333.10.00.00 Regional Fund Share 314➢00000.395.00.00.05 PropeM Sale Proceeds- Colorado gve 110,992 - 314.000 000.311.10.00 00 Property Tax ]0.08] lal 30,000 314.000.000.39500.00,10 ROW WSDOT- Seller Bridge Project 370,000 N.m 30,000 314.00.00.333.20.00.00 Wewpoim MM9e5on- WSDOT 26,763 28,763 314000005361.0000.00 Inter"t EMninga 13 - 16.066 16.055 TOWt A... 016,278 110,397 284,02 1]6,64] 462,s41 412,000 303,324 3",818 195,000 TOWI placemea Availabla 614,9" 78SA37 1,056,842 1.064,005 1,011.148 "1.1" $14A70 856,764 676,"6 EelerMl6ma 314.000.000.598.00:60.00 Capital Cutlry 314.000.00019600.60.10 Cartel OuOey - East 9Nn9 Mproromenn 1J 09] 16),8" - 314.000.000.595,30.31.go FEET to Fund 301-Glen Rd W6day 80,00 O0goo - 314.000.000.595.10.61Ad Eminent Ave- Grant Road to 3rd Detl9n ]"000 314000.000,595.30.0.49 9M Strreet Powarration 314.000.000.595.30.50.51 ISIM1 Sheet Preservation $,coo Street Dept Storage Bullring S imp 15d a90 314000ADSEGQ260.00 VMP Fade ProAet 30,000 35.000 36.000 314 000.000.594.22.60.32 PropeM Sou1M1 of ISM S1 NE. IM 09-2030 178A00 169,084 159.084 314 000,000.594.22.30.34 Pmpedy South of 15th St NE. IC82-09-2030 lot.= 170.006 170,005 314.000.000.59A2260.40 Gateway Property Purchase S Card, 391,000 4.000 t0,W0 4",000 Tools 13087 167,644 "7,000 00,000 791000 3ll,169 374,169 636.000 1 1 1 1 314.000.000.50800.0000 EndIn8 NC81 616,940 P2,240 1 869,159 1 657,05 1 511,148 192,146 1 481,301 "1,696 tl,596 85 2015 BUDGET STORM WATER CAPITAL IMPROVEMENTS FUND Please see comments on page 58. The City has determined to transfer the capital expenditure and associated revenue received in reimbursement for those expenditures to a new fund. 2015 is the initial year for that change in accounting. REVENUE Revenue for this fund will be based upon reimbursement of costs incurred and come primarily from the Greater East Wenatchee Storm Water Utility and from grants. Expenditures will be made in support of completing storm water capital improvement projects, primarily from contractors. City Street/SWA employees may also provide labor to certain projects. M CIWOF FAST WEMTCHEE STORM WATER CAPITAL IMPV FUND REVENUE CITY STORM WATER CAPITAL IMPROVEMENT FUND 2015 BUDGET WORKSHEET-DapeMienl Hn4 -City Engineer BARS Numbers, Deselod. 2010 Ad ml 1 toff Acfuel 1 2011 Actual 1 2013 Actual 1 2014 Buegaf 2014 2Monlha 30f1 ESOmMe lafb Butlgal $ Change 308.000.000.397.21.00.20 ITmnskr in From General Funtl l/1/2D15 iW,W0 IMPROVEMENTPROJECTS 308.W0.OW.343.t300.30 Improvement Projects Total 35,832 86,499 BT,OTS 49343 120,00) 73,200 58.000 iW,OW 42,000 CONSTRUCTION PROJECTS: 308,OOD000.343.13.00.33 VWSAP Decant Facility 75.0W 64,349 64,349 050.000.D00. 343. 13,00,35 SWU Eastmont Design 6,891 263 OSO.OW000343. 13.0031 SM Easbnont SDC OSO.W0.000.343.13.00.39 SWU Eastmanl ConsVuction 381,276 OW.O00A00.343.13.W.40 Canyon A Canstr Phase 2 8,450 - 0%000.000.343.1300CAS Cnyn A SDC Phase 1 5,565 37,333 2,105 - 05D.000.000.343.13.00.50 Canyon A Canstr Phase 3 26,612 151.135 332,288 184,200 - D0.WDC00, 43.13.W.52 Canyon A Canstr Phase 2.417 123,297 1,471 1,471 (1,411 050.00D.000.343.13A0.54 Cnyn A Consr PM FOP Trp 25,000 308.000,000.343.13.00.61 DOE Retrofit 3M Street Project Constudion 26 178,000 22,289 178,000 120,75) (55,250 308.000,OW.343.13.00.63 GEWGWU Reimb 3r6 St Retrofit 40.250 050,000000.343.13.00.65 SWU Elec Unhades-Street Anse 050.000.000.343.13,00.67 Gmnt Road Ple Rehab 4,653 80,000 (80,000) 060,000.000.343.13.00.85 DOE Grant 01400323 LID Proj Design 17O,O0 34,677 60,0W (eDow) 308.000.00). 343.13.00.86 DOE Granh Constroct LID Pmjed(75%) 383,625 308.030.000. 343. 1340088 GEWSWU Reimb U D Project(25% 127,875 308.000A00. 343. 13.00.90 French Avenue SWU i 9,600 80,OW 308.0000W.343. 13,00.92 DC Regional Sh- VMP LI D SWA Projecl(from Fund 201) 41,698 Total 58,M21 159,143 376,510 691,131 421,000 62,990 327,071 838,547 611.476 g93,8%E1411lj TOTAL STORM WATER UTILITY REVENUES 483,5351 70,474 541,000 1M,280 385.O71 938,547 553.476 TOTAL FUNDS AVAILABLE 1,030,547 87 CITY OF EAST W ENATCHEE STORM WATER ACTIVITIES -EXPENDITURES CITY STORM WATER CAPITAL IMPROVEMENT FUND 2015BUDGET WORKSHEET- Department Head -City Engineer BARS 20f0 2011 2012 2013 2014 2014 2014 1015 $ Numbers Description Acma/ Actual Acual Actual Bud et 7Months Estimate Budge Change FUNDS AVAILABLE 1,038,547 SWU Ca ital/Construction 308.000212.59541,63,00 Small Improvement Proj 14,216 76,319 40,464 121,964 120,000 10,587 46.000 87,400 42.400 050.000,312,595.41.63.05 3rd St SWU Retrofit Engr 2,905 12,039 15,000 - 15,000 308. 000.312.595,41.63.07 3M St SWU Retrofit Constr 15,313 158,400 144,000 150,000 6,000 308.000.312.596.41.63.09 3rd St SWU Retrofit SDC 17,600 17,000 11,000 (6,000) 050.000.312.595.41,63. 15 SWU Eastmont SDC 050.000.312.595.41.63.16 SWU Easbnont Construction 381,245 050.000.312.59541.63.21 Grant Road Pipe Lining Engr 18,285 13,259 15,000 050.000,312.595,41.63.23 Grant Road Pipe Lining 80,000 65,000 65,000) 050,000.312.595.40.35.00 Cnyn A SDC Phase 374 166 050.000.312.595.40.63.15 CnynA Constr Phase 2 26,274 177 050.000.312.531.32.01.05 CnynA Dan Phase 3 33,094 2,421 050,000, 312,595,40.25.00 Cnyn A SDC Phase 13,082 15,047 26,710 14,113 050,000.312.595.40.35.00 Cnyn A Constr Phase 3 148,900 333,908 242,227 - 050A00.312.59SAIDE.17 Cnyn A SDC Phase 387 5,454 - 050.000.312.595.40.63,28 Cnyn A Constr Phase 4 30,809 124,731 - - 308.0D0.312.595.42.10.00 Salaries -Impv Pdoj 3,576 7,891 8,000 8,000 306.000.312.595.42,20.00 Benefits -Impv Proj 2,260 4,285 5,000 4,600 (400) 308.000.312.595.43,63.05 WVSWP Decant Facility 76,000 64,349 64349 308.000.312.595.43.63, 10 VMP LID Proj (Design) 100,000 55,464 60,000 (60,000 308.000.312.595.43,63,14 VMP LID Prof (construct) 465,000 308.000.312292.43.63.12 VMP LID Proj (SDC) 46,500 050.000.312,595.43.63.20 French Street (Design) 9,600 9,600 #VALUE! 308.000312,595,43.63.22 French Avenue SW Construction 60,000 60,000 Total Construction Expenditures 118,236 240,266 414,793 921,126 660,600 103,615 383,600 896,849 513,249 88 2015 BUDGET EQUIPMENT PURCHASE, MAINTENANCE & REPLACEMENT FUND STREET AND POLICE DEPARTMENT VEHICLES REVENUE The Budget Committee has recommended the transfer of funds and related expenditures to accomplish the purchase of three police vehicles in 2015, one of which would have otherwise been purchased in the Criminal Justice Fund and the other two in the General Fund Law Enforcement Department. In addition, this fund will receive funding to allow for the estimated maintenance costs for the police department fleet of vehicles in 2015. The Police Chief has identified and inventoried all police vehicles, has stratified them as to use and annual mileage factors, for the purpose of establishing a multi -year purchase and maintenance cost funding strategy. 2015 is the first year to initiate funding for this longer term strategy. 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, and the associated annual maintenance costs Upon completion of that analysis, a multi -year funding strategy will be developed and considered for funding approval by the Budget Committee and the City Council. :` CITY OF EAST WENATCHEE Equipment Purchase, Maintenance & Replacement Fund 501 EPM&R FUND 2015 BUDGET BARS Numbers Description 2012 Actual 2013 Actual 2014 Budget 2014 Actual 2015 Budget $$ % Change Change Revenues 501.000.000.308.00.00.00 Beginning NC&I 7,331 7,331 7,331 7,331 7,331 - Totals 7,331 7,331 7,331 7,331 7,331 - 501.000.000.313.11.00.10 Sales & Use Tax - Police Dept 120,000 - 501.000.000.313.11.00.20 Sales & Use Tax - Street Dept - 76,000 501.000.000.397.21.00.20 Transfer in -.Criminal Justice - - - 40,000 - Total Revenue - - 236,000 - Resources Available 7,331 7,331 7,331 7,331 243,331 Expenditures 501.000.000.521.10.10.00 Police Vehicle R&M Labor 15,000 501.000.000.521.10.20.00 Police Vehicle R&M Benefits 8,700 501.000.000.521,10.48.00 Police Vehicle Repairs & Maint 16,300 501.000.000,542.90.10.00 Street Vehicle R&M Labor 20,000 501.000.000.542.90.20.00 Street Vehicle R&M Benefits 15,000 501.000.000.542.90.48.20 Street Vehicle Repairs & Maint 9,000 501.000.000.542.90.48.25 Street Repair & Maintanance Supplies 5,000 501.000.000.542.90.48.30 Street Equipment Repairs & Maint 7,000 501.000.000.594.21.60.00 Capital Outlay - Police Vehicles - - 120,000 501.000.000.594.42.60.20 Capital -Street Vehicles 20,000 501.000.000.594.42,60.30 Capital- Street Equipment TotalExpenditures - - 236,000 Ending NC&I 7,331 7,331 7,331 7,331 7,331 The Council established this Fund in 2011 as the Street Fund ER&R Fund and has change the name to the Equip ment Purchase Maintenance & Re lacement Fund EPM&R 90 CITY OF EAST WENATCHEE TRANSPORTATION BENEFIT TRANSPORTATION BENEFIT DISTRICT FUND DISTRICT FUND # 630 2015 BUDGET- Finance BARS Numbers Description 2013 Budget 2013 Actual 2014 Budget 2014 9Months 2014 Estimate 2015 Budget $ Change Revenues 630.000,000.308.10.00.00 Beginning NC&I - 63,552 60,647 60,647 134,103 73,456 Totals 63,662 60,647 60,647 134,103 Revenue 630.000.000,317.60.00.00 Car Tab Fee Revenue - 60,647 185,000 167,290 211,000 205,000 (6,000) 630.000.000.317.60.00.00 Estimated Refunds (1,000) (5,000) Total Revenue 60,647 186,000 167,290 210,000 200,000 (10,000) Resources Available 60,647 248,552 227,937 270,647 334,103 63,456 Expenditures 630.000.000.540.60.50.00 TBD Project Costs 128,000 136,544 173,750 37,206 630.000.000.541.60.50.10 TBD Admin Costs - - Total Expenditures 128,000 136,544 173,750 37,206 630.002.000.508.10.00.00 Ending NC&I 60,647 120,552 227,937 134,10 1160,353 26,260 Note: The projects scheduled for 2015 are portions of 9th NE from Iowa to Jennifer, North Iowa, and North Grover from 10th NE to France. Refunds: The City is responsible under its contract with the Department of Licensing to satisfy and pay all refunds of fees that may have been collected by the DOL and previously remitted to the City from boundary errors or disputes from mapping of City/County boundaries.