HomeMy WebLinkAbout2022 - Final Budget - Josh DeLay, Finance DirectorCity of East Wenatchee | Budget Book 2022 Page 1
City of East Wenatchee
2022 Budget
Final version
Last updated 11/03/21
City of East Wenatchee | Budget Book 2022 Page 2
TABLE OF CONTENTS
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Introduction 3
Transmittal Letter 4
History of City 5
Demographics 7
Elected Officials 11
Organization Chart 12
Fund Structure 13
Basis of Budgeting 14
Financial Policies 15
Budget Process 18
Budget Overview 20
Personnel Changes 21
Summary of Significant Budget Changes 22
Budget by Fund Projections 24
Fund Summaries 25
All Funds 26
General Fund 32
Rainy Day Fund 39
Street Fund 41
Community Development Grants Fund 46
Affordable Housing Sales Tax Fund 49
Housing & Related Services Fund 51
Transportation Benefit District Fund 53
Library Fund 57
Hotel/Motel Tax Fund 61
Drug Fund 64
Criminal Justice Fund 66
Events Board Fund 69
Bond Redemption Fund 74
Street Improvements Fund 77
Capital Improvements Fund 82
Stormwater 87
Equipment Purchase, Repair & Replacement Fund 93
Departments 98
General Fund Revenues 99
General Government 105
Legislative 109
Mayor's Office 112
Municipal Court 115
Human Resources 118
City Clerk 121
Internal Services 124
Finance 126
Information Technology 129
Legal 133
Civil Service 136
Central Services 139
Law Enforcement 142
Jail Services 146
Public Works 149
Planning 152
Building Department 155
Other General Government 158
Appendix 160
Glossary 161
City of East Wenatchee | Budget Book 2022 Page 3
INTRODUCTION
City of East Wenatchee | Budget Book 2022 Page 4
Transmittal Letter
Mayor Jerrilea Crawford
Budget preparation is one of the most important functions we do here in the City of East Wenatchee. It sets the
priorities and provides direction for the City. A team of staff, Council members, and myself collaborated to make
sure the departments are appropriately funded to deliver quality programs and services to our citizens.
While the pandemic still looms and the economy recovers, we have considered and prepared for the
uncertainties that lie ahead. Keeping a tight rein on expenses and sharing resources to reduce duplication is
always a priority. We look for opportunities to partner with neighboring jurisdictions for training, services, grant
opportunities, and equipment when appropriate. Not only is this a good use of our financial resources, it builds a
strong connection with our partners in the Valley.
The City has made investments that will benefit our community long into the future, like the purchase of a new
police building and a new public works facility. These new capital projects will set-up the success of our staff to
serve our community as it grows and expands.
Thank you for reviewing our budget and being an integral part of our community.
Sincerely,
Jerrilea Crawford
East Wenatchee Mayor
City of East Wenatchee | Budget Book 2022 Page 5
History of City
1888 - Harry Patterson staked the first homestead claim in what is now East Wenatchee.
1905 - The Eastmont School District was established as settlers came to the East Wenatchee
region.
1908 - The first bridge connecting Wenatchee and East Wenatchee is constructed. Designed by
W. T. Clark, the bridge would carry traffic and an irrigation pipeline, providing for the planting and
future development of the community.
1923 - The East Wenatchee Domestic Water Co. was formed and began piping water throughout
the area, which once relied on cisterns filled with irrigation water for domestic needs.
October 5, 1931 - East Wenatchee makes history as the landing location of the first nonstop, trans-
Pacific flight, as Clyde Pangborn and Hugh Herndon belly-landed their plane, named Miss
Veedol, at Fancher Field.
February 28, 1935 - Residents of the then-town of East Wenatchee voted to incorporate as a city.
Douglas County certified the vote on March 4, 1935, and the Washington Secretary of State filed
the incorporation papers on March 11, 1935.
1941 - The U.S. government established the airfield that would become Pangborn Memorial
Airport. While the airfield was created to support the war efforts surrounding World War II,
the airfield was never used by the government, and was turned over to the City of
Wenatchee before the end of World War II.
1945 - East Wenatchee is serviced by its first commercial flight provided by Northwest Airlines.
1950 - The Aluminum Corporation of America (Alcoa)constructed a plant south of Wenatchee.
Many plant workers built homes in East Wenatchee where land was cheap and plentiful.
1951 - The George Sellar Bridge, a modern bridge crossing built downstream from the old 1908
bridge, spanned the Columbia River and spurred much commercial development in East
Wenatchee. The Eastmont Shopping Center was constructed soon thereafter, featuring a Sears
department store as its anchor store
City of East Wenatchee | Budget Book 2022 Page 6
1955 - Eastmont High School was constructed. Before it was built, high school students attended
high school in Wenatchee. The first graduating class held commencement in 1958.
1978 - The Eastmont Shopping Center is redeveloped into the Wenatchee Valley Mall, then known
as North Central Washington's largest shopping center.
1979 - Eastmont High School moves to a new, larger location, solidifying itself as an important
community hub for East Wenatchee.
1994 - The East Wenatchee and Douglas County side of the Apple Capital Loop Trail opened,
which completed the 10- mile loop trail.
1999 - Wenatchee Valley Super Oval opened in East Wenatchee
2001 - East Wenatchee becomes a sister city to Misawa, Japan and joined Wenatchee to form the
Wenatchee Valley Misawa Sister City Association.
2001 - East Wenatchee Chamber of Commerce, after 47 years in existence, merged with the
Wenatchee Valley Chamber of Commerce.
2004 - Bridge of Friendship Japanese Garden opened
2004 - Eastmont Metropolitan Park District was formed for the management and acquisition of
parks and recreational facilities and activities.
2008 - Town Toyota Center in Wenatchee opened; East Wenatchee is part of the Public Facilities
District that funds the TTC.
2019 - Gateway Park opened
City of East Wenatchee | Budget Book 2022 Page 7
Population Overview
TOTAL POPULATION
13,960 1%
vs. 2018
GROWTH RANK
161 out of 282
Municipalities in Washington
DAYTIME POPULATION
13,688
Daytime population represents the effect of persons coming into or leaving
a community for work, entertainment, shopping, etc. during the typical
workday. An increased daytime population puts greater demand on host
community services which directly impacts operational costs.
* Data Source: American Community Survey, 2010 Census, 2000 US Census and 1990 US Census
POPULATION BY AGE GROUP
* Data Source: American Community Survey, 2010 Census, 2000 US Census and 1990 US Census
* Data Source: American Community Survey, 2010 Census, 2000 US Census and 1990 US Census
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly.1990199119921993199419951996199719981999200020012002200320042005200620072008200920102011201220132014201520162017201820194k
6k
8k
10k
12k
14k
<5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85
City of East Wenatchee | Budget Book 2022 Page 8
Household Analysis
TOTAL HOUSEHOLDS
4,971 Municipalities must consider the dynamics of household types to plan for and provide
services effectively. Household type also has a general correlation to income levels which
affect the municipal tax base.
* Data Source: American Community Survey, 2010 Census, 2000 US Census and 1990 US Census
5%
lower than state average
Family Households
48%
9%
higher than state average
Married Couples
8%
103%
higher than state average
Singles
8%
8%
lower than state average
Senior Living Alone
13%
City of East Wenatchee | Budget Book 2022 Page 9
Economic Analysis
Household income is a key data point in evaluating a community’s wealth and
spending power. Pay levels and earnings typically vary by geographic regions and
should be looked at in context of the overall cost of living.
HOUSEHOLD INCOME
Above $200,000
2%
81%
lower than state average
Median Income
$54,223
27%
lower than state average
Below $25,000
16%
6%
higher than state average
* Data Source: American Community Survey, 2010 Census, 2000 US Census and 1990 US Census
Over $200,000
$150,000 to $200,000
$125,000 to $150,000
$100,000 to $125,000
$75,000 to $100,000
$50,000 to $75,000
$25,000 to $50,000
Below $25,000
City of East Wenatchee | Budget Book 2022 Page 10
Housing Overview
2019 MEDIAN HOME VALUE
$274,800
* Data Source: 2019 US Census Bureau
(http://www.census.gov/data/developers/data-sets.html), American Community
Survey. Home value data includes all types of owner-occupied housing.
HOME VALUE DISTRIBUTION
* Data Source: 2019 US Census Bureau
(http://www.census.gov/data/developers/data-sets.html), American Community
Survey. Home value data includes all types of owner-occupied housing.
HOME OWNERS VS RENTERS
East Wenatchee
39%
Rent
61%
Own
State Avg.
37%
Rent
63%
Own
* Data Source: 2019 US Census Bureau
(http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value
data includes all types of owner-occupied housing.
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2…
175k
200k
225k
250k
275k
300k
> $1,000,000
$750,000 to $999,999
$500,000 to $749,999
$400,000 to $499,999
$300,000 to $399,999
$250,000 to $299,999
$200,000 to $249,999
$150,000 to $199,999
$100,000 to $149,999
$50,000 to $99,999
< $49,999
City of East Wenatchee | Budget Book 2022 Page 11
Elected Officials
Jerrilea Crawford Mayor
John Sterk Council Member Position 1
Harry Raab Council Member Position 2
Rob Tidd Council Member Position 3
Sasha Sleiman Council Member Position 4
Shayne Magdoff Council Member Position 5
Christine Johnson Council Member Position 6
Matthew Hepner Council Member Position 7
City of East Wenatchee | Budget Book 2022 Page 12
Organization Chart
City of East Wenatchee | Budget Book 2022 Page 13
Fund Structure
The City of East Wenatchee reports financial activity in accordance with the Cash Basis Budgeting, Accounting and Reporting
System (BARS) Manual prescribed by the State Auditors' Office under the authority of Washington State law, Chapter 43.09 RCW.
This manual prescribes a financial reporting framework that differs from generally accepted accounting principles (GAAP) in the
following manner:
Financial transactions are recognized on a cash basis of accounting.
Component units are required to be disclosed but are not included in the financial statements.
Government-wide statements, as defined in GAAP, are not presented.
All funds are presented rather than a focus on major funds.
The Schedule of Liabilities is required to be presented with the financial statements as supplementary information.
Supplementary information required by GAAP is not presented.
Ending balances are not presented using the classifications defined in GAAP.
Financial transactions of the government are reported in individual funds. Each fund uses a separate set of self-balancing accounts
that comprises its cash and investments, revenues and expenditures. The government's resources are allocated to and accounted for
in individual funds depending on their intended purpose. Each fund is reported as a separate column in the financial statements,
except for fiduciary funds, which are presented by fund types. The total column is presented as "memo only" because any interfund
activities are not eliminated. The following fund types are used:
Governmental Fund Types:
General Fund
This fund is the primary operating fund of the government. It accounts for all financial resources except those required or elected to
be accounted for in another fund.
Special Revenue Funds
These funds account for specific revenue sources that are restricted or committed to expenditures for specified purposes of the
government.
Debt Service Funds
These funds account for the financial resources that are restricted, committed, or assigned to expenditures for principal, interest and
related costs on general long-term debt.
Capital Projects Funds
These funds account for financial resources which are restricted, committed, or assigned for the acquisition or construction of capital
facilities or other capital assets.
Proprietary Fund Types:
Enterprise Funds
These funds account for operations that provide goods or services to the general public and are supported primarily through user
charges.
Internal Service Funds
These funds account for operations that provide goods or services to other departments or funds of the government on a cost
reimbursement basis.
Fiduciary Fund Types:
Fiduciary funds account for assets held by the government in a trustee capacity or as an agent on behalf of others.
Custodial Funds
These funds are used to account for assets that the government holds on behalf of others in a custodial capacity.
Financial statements are prepared using the cash basis of accounting and measurement focus. Revenues are recognized when cash is
received and expenditures are recognized when paid. In accordance with state law, the City of East Wenatchee also recognizes
expenditures paid during twenty days after the close of the fiscal year for claims incurred during the previous period.
City of East Wenatchee | Budget Book 2022 Page 14
Basis of Budgeting
The City of East Wenatchee adopts annual appropriated budgets for all its governmental and proprietary funds. These budgets are
appropriated at the fund level. The budget constitutes the legal authority for expenditures at that level. Annual appropriations for
these funds lapse at the fiscal year-end.
Annual appropriated budgets are adopted on the same basis of accounting as used for financial reporting.
Budgeted amounts are authorized to be transferred between a fund or within classifications within departments. However, any
revisions that alter the total expenditures of a fund, or that affect the number of authorized employee positions, salary ranges, hours,
or other conditions of employment, must be approved by the City of East Wenatchee legislative body.
City of East Wenatchee | Budget Book 2022 Page 15
Financial Policies
City of East Wenatchee
Financial Management Policy
The financial management policy of the City of East Wenatchee (City) is established by the City Council. The policy is designed
to provide guidance to all stakeholders whether they be directly involved in financial processes, internal control oversight, or
any financial transaction. The financial management policy is intended to serve as a blueprint to achieve fiscal stability
required to accomplish the City’s Strategic Plan, all other comprehensive and master plans, and City Council goals. The City
Council sets forth the authorities, responsibilities, and accountability requirements of those participating in the operations of
East Wenatchee City government at all levels of the organization and endeavors to:
Set forth financial standards.
Reduce financial risks to withstand the ups and downs of local and regional economic environments.
Maintain appropriate financial capacity for present and future levels of service.
Ensure the legal use of financial resources through an effective system of internal controls.
Provide financial transparency to the public.
General Financial Goals
Ensure the financial integrity of the City.
Manage the financial assets in a sound and prudent manner.
Improve detailed financial information for decision makers at all levels:
Policy makers as they contemplate decisions that affect the City on a long-term basis.
Managers as they implement policy on a day-to-day basis.
Maintain and further develop programs to ensure the long-term ability to pay all operational and capital costs necessary
to provide the level and quality of service required by the citizens.
Maintain a spirit of openness and transparency while being fully accountable to the public for the City’s fiscal activities.
Finance Committee
A standing Finance Committee exists that will meet as needed on the same day as normally scheduled City Council meetings.
The Committee exists of the Finance Director, Mayor and 3 Councilmembers appointed by the mayor annually. Other
Department Heads attend the committee, as needed. The Finance Committee reviews the budget, reviews unbudgeted
financial requests, assists with financial policy development, and discusses many other City-wide financial related items.
Primary Budget Responsibility
The City Council has final responsibility for approving the annual Operating Budget and appropriating funding for the capital
needs of the City of East Wenatchee. The City’s budget is adopted at the Fund level and monitored on the department level in
the General Fund.
The Mayor and the Finance Department have the primary responsibility for bringing the budget forward for Council
consideration. Department Heads will have the primary responsibility for proposing programs, recommending funding levels,
analyzing position expense distributions and formulating budget proposals for implementing service programs in accordance
with established City Council goals and directives. The Mayor and Department Heads are responsible for the overall
management of their respective budgets through monitoring, identifying and correcting any budgetary problems as they
arise. The Finance Department will assist the Department Heads as needed.
At the direction of the Mayor, the Finance Department coordinates the overall preparation and administration of the City’s
budget in compliance with applicable State of Washington statutes. The Finance Department provides the budget calendar
and revenue budget estimates, assists department staff in identifying budget problems and formulating alternative solutions,
and prepares and distributes the final budget documents.
Operating Budget Policies
The objective of the operating budget is to pay for all current expenditures with current revenues. The City will endeavor to
avoid budgetary allocations that balance current year expenditures at the expense of meeting future years’ expenses.
Beginning fund balance sources may be used to fund capital improvement projects or other one-time, non-recurring
expenditures if the fund reserve targets are met.
The City of East Wenatchee defines a balanced budget as current annual revenues (including fund balances) are equal to or
greater than current annual budgeted expenditures. The City of East Wenatchee further defines a structurally balanced
budget as current on-going revenues (without including fund balances) as equal to or greater than current on-going
City of East Wenatchee | Budget Book 2022 Page 16
operational expenses.
The City will not use easily identifiable one-time revenues for operations.
Revenue Policies
The City will strive to maintain as diversified and stable a revenue system as permitted by state law to shelter it from short-run
fluctuations in any one revenue source. The revenue mix should combine flexible and inflexible revenue sources to minimize
the effect of an economic downturn.
Because revenues, especially those of the General Fund and Street Fund, are sensitive to both local and regional economic
activities, revenue estimates provided to the City Council shall be conservative. Conservative can be described as not
exceeding the prior 3-year average growth unless its known that the City is receiving large revenue influxes (i.e., annexation,
construction projects, etc.).
The City will estimate its annual revenues by an objective, analytical process using best practices as defined by the
Government Finance Officers Association or other reliable professional organizations. Economic assumptions will be based on
reliable and relevant sources such as the Washington State Office of Forecast Council.
The City will establish all utility and user fees at a level related to the cost of providing the service and within policy parameters
established by the City Council.
Retail sales and use tax revenue will be reviewed for projects within City limits that are projected to exceed $2 million. The
revenue from these projects will be considered one-time revenues and should not be used to support recurring operations.
The Finance Department may opt to place these one-time revenues into a separate accounting reporting line to differentiate
them from normally occurring sales and use tax revenues.
To adequately deal with short-term (anticipated duration of less than one year) economic downturns and temporary gaps in
cash flow, expenditure reductions or restrictions may be imposed by the Mayor and/or the City Council. Alternatively, the
Council may approve a one-time drawdown of the Rainy-Day Fund to address temporary downturns in City revenues.
Interfund loans authorized by the Council may be utilized to cover temporary gaps in cash flow.
To address long-term (greater than one year) revenue downturns, revenue forecasts will be revised, and expenses will be
reduced to conform to the revised long-term revenue forecast, and new sources of revenue or revenue increases will be
considered. Deficit financing and borrowing to support ongoing operations will not be considered as an acceptable policy of
the City as a response to long-term revenue shortfalls.
All potential grants shall be carefully examined for matching requirements. Some grants may not be accepted if the local
matching funds cannot be readily identified or justified. Grants may also be rejected if the financial obligation of the programs
must be continued with local resources after grant funds are exhausted. Responsibility for the administration of grants is the
joint responsibility of the applying department and Finance Department. All grants, regardless of the amount, must be
reviewed by the Finance Department prior to pursuit of the funding to ensure that financial statement preparation and grant
reporting requirements are met.
Expenditure Policies
Operating expenditures, within funds, must be supported by the operating revenues generated by that fund. Expenditures
will not expand beyond the City’s ability to pay for them with current revenues.
The City will take immediate corrective actions if at any time during the fiscal year expenditure and revenue re-estimates are
such that an operating deficit is projected at year-end. Corrective actions can include a hiring freeze, expenditure reductions,
fee increases or use of reserves.
Long-term debt or bond financing shall not be used to finance current operating expenditures.
Emphasis will be placed on improving individual and work group productivity rather than adding to the work force. The City
will invest in technology and other efficiency tools to maximize productivity. The City will hire additional staff only after the
need for such positions has been demonstrated and documented.
The City will make every effort to maximize any discounts offered by creditors/vendors. Staff will also use competitive bidding
per established rules to attain the best possible price on goods and services.
Minimum Fund Balance (Reserves)
City of East Wenatchee | Budget Book 2022 Page 17
Fund balance is an approximate measure of liquidity. Reserves are a cornerstone of financial flexibility and provide the City of
East Wenatchee with options to respond to unexpected issues and provide a buffer against minor fiscal challenges. This
section defines thresholds and descriptions for fund balances, reserves, and retained earnings of all funds of the City of East
Wenatchee. It is the intent of the City to provide a stable financial environment for which its citizens can depend on a
consistent and quality level of service and for planned future expenditures. The Finance Director is responsible for monitoring
reserve levels and reporting current and projected reserves during each budget development cycle.
The City’s minimum fund balance goal for each fund is as follows -
Operating Funds:
The General Fund (001) will maintain a minimum unassigned/unrestricted/uncommitted fund balance of 15% of
recurring expenditures to ensure adequate cash flow.
The General Fund will also maintain a minimum of $750,000 Rainy Day restricted fund balance to be used only
with Council approval through already established approval processes. The reserve will be established and
replenished from one-time revenues not committed for other purposes, excess operating reserves or by budgetary
action. Yearly additions of $50,000 will be made to the Rainy-Day Fund until it reaches a maximum of $1,000,000.
The Street Fund (101) will maintain a minimum unassigned/unrestricted/uncommitted fund balance of 15% of recurring
expenditures to ensure adequate cash flow.
The Events Board Fund (117) will maintain a minimum fund balance of 15% of the average of the prior 3 full years’
expenditures plus 3%.
The Equipment Rental & Replacement Fund (501) will maintain a reserve balance adequate to replace equipment based
on the schedule developed by Public Works.
Non-Operating Funds:
The Community Development Grants Fund (102) is a grant fund that is reliant on federal reimbursement for expenses
related to the CDBG program. It is not practical or necessary to have a minimum fund balance for this fund.
The Transportation Benefit District Fund (105) will maintain a minimum fund balance of 15% of the average of the prior 3
full years’ expenditures plus 3%.
The Library Fund (112) will maintain a minimum fund balance of 50% of recurring expenditures to ensure adequate cash
flow.
The Hotel/Motel Tax Fund (113) will maintain a minimum fund balance of 15% of the average of the prior 3 full years’
expenditures.
The Criminal Justice Fund (116) does not have a minimum fund balance. The monies in this fund get transferred to the
Equipment Rental & Replacement Fund to help with the annual replacement of police vehicles.
The Bond Redemption Fund (202) does not have a minimum fund balance. This fund just needs enough resources in it
annually to pay the City’s current debt obligations.
The Street Improvements Fund (301) tends to be volatile due to its reliance on grant funding, unknown/various matching
costs, cost overruns and the size and scope of street projects. $200,000 is a reasonable starting point for an ending fund
balance with 3% annual increases after that.
The Capital Improvements Fund (314) will maintain a minimum fund balance of 15% of the average of the prior 3 full
years’ expenditures plus 3%.
The Stormwater Fund (401) will maintain a minimum fund balance of 15% of recurring expenditures plus $200,000 with
3% annual increases for emergency capital improvements.
The Finance Director will revise this policy as often as needed when new funds are added to the City’s financials.
Replenishment of Reserves:
Reserve balance requirements are evaluated at the end of the fiscal year. If the reserve balances of any fund fall below the
requirements of this policy, remedial action will be taken to resolve the variance during the next budget cycle.
Excess Reserves:
Reserves above the targeted reserve levels may be used for new expenditures, with emphasis on one-time uses that achieve
future operating cost reductions, capital asset investments with a long-term benefit or prepaying existing debt. Use of excess
reserves will be determined by the City Council through the next available budget cycle or budget amendment.
City of East Wenatchee | Budget Book 2022 Page 18
Budget Timeline
Aug 23, 2021
Budget request to all department heads. Department heads prepare estimates of
revenues and expenditures. Finance Director prepares estimates for debt service and
all other estimates.
Sep 17, 2021
Budget estimates from department heads filed with the Finance Director.
Sep 28, 2021
Final budget presentations by department heads to the City's Finance Committee.
Oct 14, 2021
Preliminary budget discussed at City Council Workshop between staff, Mayor and
Councilmembers.
Oct 27, 2021
Notice provided to the Wenatchee World of upcoming property tax public hearing.
Oct 29, 2021
Preliminary budget posted to the City website, and available for review at city hall.
Notice provided to the Wenatchee World that the preliminary budget is available for
review.
Nov 2, 2021
Property tax public hearing/ First reading of property tax Ordinance.
Nov 16, 2021
Public hearing/first reading - 2022 final budget.
Second reading of property tax Ordinance.
First reading - 2022 non-union/non-contract salary schedule.
Nov 30, 2021
Property tax Ordinance filed with Douglas County.
Dec 7, 2021
Second reading - 2022 non-union/non-contract salary schedule
Second reading - 2022 final budget adopted
City of East Wenatchee | Budget Book 2022 Page 19
City of East Wenatchee | Budget Book 2022 Page 20
BUDGET OVERVIEW
City of East Wenatchee | Budget Book 2022 Page 21
Personnel Changes
The 2022 budget includes the following FTE changes:
1.0 additional FTE - School Resource Officer (Police Department)
1.0 additional FTE - Records Specialist (Police Department)
1.0 additional FTE - Maintenance Worker (Street Department - if annexation happens)
1.0 less FTE - City Attorney (these services are contracted out for 2022)
City of East Wenatchee | Budget Book 2022 Page 22
Summary of Significant Budget Changes
All Funds:
3.75% COLA for non-union staff in addition to step increases
3% COLA for Local-846 union members in addition to step increases
3.5% COLA for Teamsters union members
7.5% estimated increase in general liability insurance
5.8% increase in health insurance
4% increase in dental insurance
All Funds (Revenues):
Conservative revenue estimates - no annexation revenue factored into estimates
No automatic 1% increase in property tax in 2022 - the City will bank that capacity for future use
General Fund:
General Government
$1,528,692 received from the federal government for ARPA funds, with $500,000 budgeted for contributions to other
entities
$82,500 increase to pay for half of the City's stormwater fees that used to come out of the Stormwater Fund
$80,000 increase in revenue for the revised contract with Waste Management
$62,000 increase in revenue for the Eastmont School District's portion of the School Resource Officer (SRO)
$24,000 increase in revenue for the Simon St. rental to the Drug Task Force
$20,000 increase to Douglas County Solid Waste for homeless camp clean-up
$10,000 increase to the Humane Society
$5,000 increase to Our Valley, Our Future
$5,000 increase to the Community Foundation of NCW for the July 4th fireworks
$5,000 increase to NCW Tech Alliance to help support the Flywheel Conference
Finance
$19,450 increase in Capital Outlay to pay for the final year of our 3-year contract with Cleargov
Information Technology
$10,500 increase in hardware and software costs to replace old equipment
$5,300 increase for new HR software
Legal
$200,000 increase in costs for legal services
$200,000 decrease in salaries and benefits (including leave accruals) for making the switch to legal services versus an
employee
Law Enforcement
Addition of 1.0 FTE for a School Resource Officer (60% of salaries and benefits paid by the school district)
Addition of 1.0 FTE for a Records Clerk to work on public records request now that the City doesn't have an in-house
attorney
$73,000 increase in fleet rental costs per the replacement schedule established by the Public Works Department
$15,000 increase to participate and have a voting member in the regional SWAT
Jail Services
$22,603 increase to Chelan County for housing & monitoring of prisoners per the City's contract with them
Public Works
$5,000 increase in engineering support services to assist with several projects planned for 2022
Street Fund:
Addition of 1.0 FTE for an additional Maintenance Worker only if the City annexation agreement is completed. Additional staff
will be needed to service the additional road miles.
$82,500 increase to pay for half of the City's stormwater fees that used to come out of the Stormwater Fund
$19,000 increase in fleet rental costs per the replacement schedule established by the Public Works Department
$12,000 increase to contract out the maintenance of the Japanese garden again
Community Development Grants Fund:
$349,000 increase in revenues and expenses for financial support to the Hamilton St. project, and other HUD related items
Affordable Housing Sales Tax Fund:
$45,000 increase for homeless shelter assistance, which these funds are earmarked for
Housing & Related Services Fund:
City of East Wenatchee | Budget Book 2022 Page 23
A newly budgeted fund for 2022 due to the .1% sales tax enacted by City Council in early 2021 for homelessness and affordable
housing
Transportation Benefit District Fund:
$126,000 increase for the 2022 anticipated overlay projects
Bond Redemption Fund:
$300,000 increase to the estimated first principal payment for the 2021 $10 million LTGO Banner Bank bond
Street Improvements Fund:
Large decreases in expenditures due to the size and scope of the 2021 10th St. project. None of the 2022 planned projects are as
large as 10th St. was.
Capital Improvements Fund:
A $5,000,000 increase in bond proceeds from what the City budgeted in 2021. The City is required to draw the rest of these
proceeds in 2022 per its contract with Banner Bank, which will be used for the construction of the new maintenance facilities.
$1,000,000 increase in expenditures for Simon St. improvements design, and improvements
Stormwater Fund:
$713,000 decrease in expenditures due to a large transfer made to the Street Improvements Fund in 2021 for the completed 10th
St. project
Equipment Rental & Revolving Fund:
$91,000 increase in expenditures per the vehicle replacement schedule established by the Public Works Department
City of East Wenatchee | Budget Book 2022 Page 24
2022 Budget by Fund Projections - Revenues, Expenses & Changes in
Fund Balances
Fund & Fund Number
Projected
Beginning
Balance
1/1/2022
Budgeted 2022
Revenues
Budgeted 2022
Expenditures
Projected
Ending
Balance
12/31/2022
General - 001 $ 4,532,867 $ 9,606,645 $ 10,884,386 $ 3,255,126
Rainy Day - 002 -750,000 -750,000
Street - 101 254,462 1,336,500 1,508,500 82,462
Comm. Dev Grants - 102 40,349 423,886 423,886 40,349
Affordable Housing Sales Tax - 103 46,505 32,000 45,000 33,505
Housing & Related Services - 104 160,000 440,000 600,000 -
Transportation Benefit District - 105 480,057 250,200 322,000 408,257
Library - 112 17,249 7,525 6,500 18,274
Hotel/Motel Tax - 113 209,784 250,000 276,000 183,784
Drug - 114 3,790 100 -3,890
Criminal Justice - 116 3,376 20,500 20,000 3,876
Events - 117 26,946 151,650 143,865 34,731
Bond Redemption - 202 564,777 -544,000 20,777
Street Improvements - 301 1,042,185 5,014,912 5,422,175 634,922
Capital Improvements - 314 1,388,391 6,450,000 7,250,000 588,391
Stormwater - 401 1,315,072 817,500 962,863 1,169,709
Equipment Rental & Revolving - 501 295,283 872,291 603,100 564,474
Total Cash Balances $10,381,093 $ 26,423,709 $ 29,012,275 $ 7,792,527
City of East Wenatchee | Budget Book 2022 Page 25
FUND SUMMARIES
City of East Wenatchee | Budget Book 2022 Page 26
All Funds
The accounts of the City are organized on the basis of funds, each of which is considered a
separate accounting entity. Each fund is accounted for with a separate set of single-entry
accounts that comprises its cash, investments, revenues and expenditures, as appropriate.
The City of East Wenatchee's resources are allocated to and accounted for in individual
funds depending on their intended purpose.
Summary
The City of East Wenatchee is projecting $26.42M of revenue in FY2022, which represents a 13.8% increase over the prior year.
Budgeted expenditures are projected to increase by 36.3% or $7.72M to $29.01M in FY2022.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022
$0
$10M
$20M
$30M
$40M
Revenues by Source
Projected 2022 Revenues by Source
OOtthheerr FFiinnaanncciinngg SSoouurrcceess ((3344..33%%)) Other Financing Sources (34.3%)
TTaaxxeess ((3333..55%%)) Taxes (33.5%)
IInntteerrggoovveerrnnmmeennttaall RReevveennuueess ((2244..99%%)) Intergovernmental Revenues (24.9%)
CChhaarrggeess ffoorr GGooooddss aanndd SSeerrvviicceess ((55..11%%)) Charges for Goods and Services (5.1%)
LLiicceennsseess aanndd PPeerrmmiittss ((11..22%%)) Licenses and Permits (1.2%)
FFiinneess aanndd PPeennaallttiieess ((00..88%%)) Fines and Penalties (0.8%)
MMiisscceellllaanneeoouuss RReevveennuueess ((00..33%%)) Miscellaneous Revenues (0.3%)
OOtthheerr IInnccrreeaasseess iinn FFuunndd RReessoouurrcceess ((00..0011%%)) Other Increases in Fund Resources (0.01%)
City of East Wenatchee | Budget Book 2022 Page 27
Budgeted and Historical 2022 Revenues by Source
MillionsGrey background indicates budgeted figures.
Other Increases in Fund Resources Miscellaneous Revenues Fines and PenaltiesLicenses and Permits Charges for Goods and Services Intergovernmental Revenues
Taxes Other Financing SourcesFY2018FY2019FY2020 FY2021FY20220
5
10
15
20
25
30
Revenue Source
Taxes $8,328,183 $7,062,288 $7,955,200 $8,852,510 11.3%$897,310
Licenses and Permits $231,031 $246,828 $260,785 $305,488 17.1%$44,703
Intergovernmental
Revenues $1,698,026 $4,259,660 $5,997,415 $6,583,162 9.8%$585,747
Charges for Goods and
Services $629,244 $647,723 $1,098,320 $1,341,892 22.2%$243,572
Fines and Penalties $195,743 $143,487 $198,500 $198,373 -0.1%-$127
Miscellaneous Revenues $161,136 $79,472 $116,700 $85,331 -26.9%-$31,369
Other Increases in Fund
Resources $191,628 $157,474 $190,150 $2,550 -98.7%-$187,600
Other Financing Sources $325,121 $217,762 $7,392,900 $9,054,403 22.5%$1,661,503
Total Revenue Source:$11,760,113 $12,814,695 $23,209,970 $26,423,709 13.8%$3,213,739
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 28
Expenditures by Function
Budgeted Expenditures by Function
OOtthheerr GGeenneerraall GGoovveerrnnmmeenntt ((5522%%)) Other General Government (52%)
LLaaww EEnnffoorrcceemmeenntt ((1144..55%%)) Law Enforcement (14.5%)
GGeenneerraall GGoovveerrnnmmeenntt ((99..99%%)) General Government (9.9%)
SSttrreeeettss ((55..22%%)) Streets (5.2%)
PPllaannnniinngg ((33..66%%)) Planning (3.6%)
NNPPDDEESS ((22..66%%)) NPDES (2.6%)
MMuunniicciippaall CCoouurrtt ((11..99%%)) Municipal Court (1.9%)
JJaaiill SSeerrvviicceess ((11..77%%)) Jail Services (1.7%)
IInnffoorrmmaattiioonn TTeecchhnnoollooggyy ((11..22%%)) Information Technology (1.2%)
LLeeggaall ((11..22%%)) Legal (1.2%)
FFiinnaannccee ((11..11%%)) Finance (1.1%)
LLeeggiissllaattiivvee ((00..99%%)) Legislative (0.9%)
CCooddee CCoommpplliiaannccee ((00..77%%)) Code Compliance (0.7%)
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Legal -Public Records Civil Service Internal Services
Human Resources Special Events Public Works
Central Services City Clerk Mayor's Office
Code Compliance Legislative Finance
Legal Information Technology Jail ServicesMiilCtNPDESPli1/2FY2018 FY2019FY2020FY2021FY20220
5
10
15
20
25
30
35
City of East Wenatchee | Budget Book 2022 Page 29
Expenditures
Public Works $330,316 $124,367 $153,500 $175,125 14.1%$21,625
Other General
Government $2,839,022 $2,701,544 $10,582,264 $15,084,911 42.5%$4,502,647
General Government $715,480 $1,140,458 $1,271,116 $2,863,074 125.2%$1,591,958
Special Events $167,425 $65,786 $143,570 $143,865 0.2%$295
Legislative $444,447 $443,134 $268,229 $270,514 0.9%$2,285
Municipal Court $394,851 $365,544 $501,065 $544,184 8.6%$43,119
City Clerk $140,038 $135,289 $178,000 $184,513 3.7%$6,513
Internal Services $31,941 $30,396 $36,500 $36,500 0%$0
Finance $286,749 $303,221 $289,382 $326,967 13%$37,585
Information
Technology $290,314 $346,487 $334,650 $359,925 7.6%$25,275
Legal $221,530 $231,352 $284,210 $355,620 25.1%$71,410
Civil Service $7,568 $2,938 $11,400 $14,713 29.1%$3,313
Central Services $152,590 $82,268 $186,000 $179,500 -3.5%-$6,500
Law Enforcement $3,416,019 $2,964,715 $3,788,375 $4,193,698 10.7%$405,323
Jail Services $308,521 $217,856 $473,000 $495,603 4.8%$22,603
Planning $255,658 $224,419 $302,165 $1,035,895 242.8%$733,730
Streets $1,173,394 $755,843 $1,332,450 $1,508,500 13.2%$176,050
NPDES $242,867 $920,472 $650,600 $757,600 16.4%$107,000
Code Compliance $183,215 $152,477 $212,660 $216,020 1.6%$3,360
Mayor's Office $176,050 $188,613 7.1%$12,563
Human Resources $69,500 $76,938 10.7%$7,438
Legal -Public Records $45,145 $0 -100%-$45,145
Total Expenditures:$11,601,946 $11,208,568 $21,289,831 $29,012,275 36.3%$7,722,444
NameName FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Budgeted
FY2021
Budgeted
FY2022
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 30
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
CCaappiittaall OOuuttllaayy ((3355..55%%)) Capital Outlay (35.5%)
SSaallaarriieess aanndd BBeenneeffiittss ((2266..11%%)) Salaries and Benefits (26.1%)
SSuupppplliieess aanndd SSeerrvviicceess ((2266%%)) Supplies and Services (26%)
OOtthheerr FFiinnaanncciinngg UUsseess ((1100..55%%)) Other Financing Uses (10.5%)
DDeebbtt SSeerrvviiccee PPrriinncciippaall ((11..33%%)) Debt Service Principal (1.3%)
DDeebbtt SSeerrvviiccee IInntteerreesstt ((00..66%%)) Debt Service Interest (0.6%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Debt Service Interest Debt Service Principal Other Financing Uses Supplies and Services
Salaries and Benefits Capital OutlayFY2018FY2019 FY2020FY2021FY20220
5
10
15
20
25
30
35
City of East Wenatchee | Budget Book 2022 Page 31
Expense Objects
Other Financing Uses $477,422 $264,428 $2,479,700 $3,036,541 22.5%
Salaries and Benefits $6,245,310 $5,587,927 $7,173,140 $7,579,625 5.7%
Supplies and Services $3,117,901 $2,550,127 $4,229,891 $7,550,559 78.5%
Capital Outlay $1,730,893 $2,758,243 $7,158,600 $10,301,550 43.9%
Debt Service Principal $29,712 $44,441 $165,000 $377,000 128.5%
Debt Service Interest $707 $3,401 $83,500 $167,000 100%
Total Expense Objects:$11,601,946 $11,208,568 $21,289,831 $29,012,275 36.3%
NameName FY2019 ActualFY2019 Actual FY2020 ActualFY2020 Actual FY2021 BudgetedFY2021 Budgeted FY2022 BudgetedFY2022 Budgeted FY2021 Budgeted vs. FY2022
Budgeted (% Change)
FY2021 Budgeted vs. FY2022
Budgeted (% Change)
City of East Wenatchee | Budget Book 2022 Page 32
General Fund
The General Fund is the primary operating fund of the City. It accounts for all financial
resource revenues except those required or elected to be accounted for or allocated to
another fund. The primary revenue sources include sales tax, property taxes, utility taxes,
gambling taxes, building permits/development fees, court fines/penalties and business
licenses. Except for Street Fund employees, the General Fund incurs the majority of costs
for City Hall staff functions, legislative matters, municipal court and the police
department. Without the financial impact of capital projects, the General Fund
expenditures account for more than 75% of City spending.
Summary
The City of East Wenatchee is projecting $9.61M of revenue in FY2022, which represents a 25.3% increase over the prior year.
Budgeted expenditures are projected to increase by 28.8% or $2.43M to $10.88M in FY2022.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
City of East Wenatchee | Budget Book 2022 Page 33
Revenues by Source
Projected 2022 Revenues by Source
TTaaxxeess ((6666..44%%)) Taxes (66.4%)
IInntteerrggoovveerrnnmmeennttaall RReevveennuueess ((1199..22%%)) Intergovernmental Revenues (19.2%)
OOtthheerr FFiinnaanncciinngg SSoouurrcceess ((55..33%%)) Other Financing Sources (5.3%)
LLiicceennsseess aanndd PPeerrmmiittss ((33..22%%)) Licenses and Permits (3.2%)
CChhaarrggeess ffoorr GGooooddss aanndd SSeerrvviicceess ((33%%)) Charges for Goods and Services (3%)
FFiinneess aanndd PPeennaallttiieess ((22..11%%)) Fines and Penalties (2.1%)
MMiisscceellllaanneeoouuss RReevveennuueess ((00..99%%)) Miscellaneous Revenues (0.9%)
OOtthheerr IInnccrreeaasseess iinn FFuunndd RReessoouurrcceess ((00..0033%%)) Other Increases in Fund Resources (0.03%)
Budgeted and Historical 2022 Revenues by Source
MillionsGrey background indicates budgeted figures.
Other Increases in Fund Resources Miscellaneous Revenues Fines and PenaltiesCharges for Goods and Services Licenses and Permits Other Financing Sources
Intergovernmental Revenues TaxesFY2018FY2019 FY2020FY2021FY20220
2
4
6
8
10
12
Revenue Source
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 34
Taxes $5,841,573 $4,947,639 $5,986,200 $6,380,510 6.6%$394,310
Licenses and Permits $228,316 $244,506 $258,785 $303,488 17.3%$44,703
Intergovernmental
Revenues $350,521 $354,316 $280,800 $1,844,576 556.9%$1,563,776
Charges for Goods and
Services $126,805 $113,869 $133,070 $284,742 114%$151,672
Fines and Penalties $195,719 $143,465 $198,400 $198,273 -0.1%-$127
Miscellaneous Revenues $154,186 $61,896 $114,700 $82,606 -28%-$32,094
Other Increases in Fund
Resources $183,416 $152,541 $190,150 $2,550 -98.7%-$187,600
Other Financing Sources $1,045 $79,631 $509,900 $509,900 0%$0
Total Revenue Source:$7,081,582 $6,097,864 $7,672,005 $9,606,645 25.2%$1,934,640
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
Expenditures by Function
Budgeted Expenditures by Function
LLaaww EEnnffoorrcceemmeenntt ((3388..55%%)) Law Enforcement (38.5%)
GGeenneerraall GGoovveerrnnmmeenntt ((2244..99%%)) General Government (24.9%)
MMuunniicciippaall CCoouurrtt ((55%%)) Municipal Court (5%)
JJaaiill SSeerrvviicceess ((44..66%%)) Jail Services (4.6%)
PPllaannnniinngg ((33..66%%)) Planning (3.6%)
IInnffoorrmmaattiioonn TTeecchhnnoollooggyy ((33..33%%)) Information Technology (3.3%)
LLeeggaall ((33..33%%)) Legal (3.3%)
FFiinnaannccee ((33%%)) Finance (3%)
LLeeggiissllaattiivvee ((22..55%%)) Legislative (2.5%)
CCooddee CCoommpplliiaannccee ((22%%)) Code Compliance (2%)
MMaayyoorr''ss OOffffiiccee ((11..77%%)) Mayor's Office (1.7%)
CCiittyy CClleerrkk ((11..77%%)) City Clerk (1.7%)
CCeennttrraall SSeerrvviicceess ((11..66%%)) Central Services (1.6%)
PPuubblliicc WWoorrkkss ((11..66%%)) Public Works (1.6%)
City of East Wenatchee | Budget Book 2022 Page 35
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Legal -Public Records Civil Service Internal Services
Human Resources Other General Government Public WorksCentral Services City Clerk Mayor's Office
Code Compliance Legislative Finance
Legal Information Technology Planning
Jail Services Municipal Court General Government
Law EnforcementFY2018 FY2019FY2020FY2021FY20220
2
4
6
8
10
12
Expenditures
Public Works $144,174 $124,367 $153,500 $175,125 14.1%$21,625
Other General
Government $187,233 $142,852 $166,700 $167,250 0.3%$550
General Government $715,480 $937,270 $973,666 $2,707,811 178.1%$1,734,145
Legislative $444,447 $443,134 $268,229 $270,514 0.9%$2,285
Municipal Court $394,851 $365,544 $501,065 $544,184 8.6%$43,119
City Clerk $140,038 $135,289 $178,000 $184,513 3.7%$6,513
Internal Services $31,941 $30,396 $36,500 $36,500 0%$0
Finance $286,749 $303,221 $289,382 $326,967 13%$37,585
Information
Technology $290,314 $346,487 $334,650 $359,925 7.6%$25,275
Legal $221,530 $231,352 $284,210 $355,620 25.1%$71,410
Civil Service $7,568 $2,938 $11,400 $14,713 29.1%$3,313
Central Services $152,590 $82,268 $186,000 $179,500 -3.5%-$6,500
Law Enforcement $3,416,019 $2,964,715 $3,788,375 $4,193,698 10.7%$405,323
Jail Services $308,521 $217,856 $473,000 $495,603 4.8%$22,603
Planning $255,658 $224,419 $302,165 $390,895 29.4%$88,730
Code Compliance $183,215 $152,477 $212,660 $216,020 1.6%$3,360
Mayor's Office $176,050 $188,613 7.1%$12,563
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 36
Human Resources $69,500 $76,938 10.7%$7,438
Legal -Public Records $45,145 $0 -100%-$45,145
Total Expenditures:$7,180,329 $6,704,587 $8,450,197 $10,884,386 28.8%$2,434,189
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSaallaarriieess aanndd BBeenneeffiittss ((5588..66%%)) Salaries and Benefits (58.6%)SSuupppplliieess aanndd SSeerrvviicceess ((2233..88%%)) Supplies and Services (23.8%)
OOtthheerr FFiinnaanncciinngg UUsseess ((1166..33%%)) Other Financing Uses (16.3%)
CCaappiittaall OOuuttllaayy ((11..33%%)) Capital Outlay (1.3%)
City of East Wenatchee | Budget Book 2022 Page 37
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Other Financing Uses Supplies and Services Salaries and BenefitsFY2018FY2019FY2020FY2021FY 20220
2
4
6
8
10
12
Expense Objects
Other Financing
Uses $187,233 $142,852 $666,700 $1,774,541 166.2%$1,107,841
Salaries and
Benefits $5,328,357 $4,783,360 $6,025,940 $6,378,125 5.8%$352,185
Supplies and
Services $1,236,475 $1,417,017 $1,649,557 $2,593,771 57.2%$944,214
Capital Outlay $428,265 $361,357 $108,000 $137,950 27.7%$29,950
Total Expense
Objects:$7,180,329 $6,704,587 $8,450,197 $10,884,386 28.8%$2,434,189
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 38
Fund Balance
Fund Balance Projections
Assigned Unassigned
FY2021 FY2022
$0
$500K
$1M
$1.5M
$2M
$2.5M
$3M
$3.5M
FY2021 FY2022 % Change
Fund Balance Actual Actual
Unassigned $3,309,516 $3,240,126 -2.1%
Assigned $6,482 $10,000 54.3%
Total Fund Balance:$3,315,998 $3,250,126 -2%
City of East Wenatchee | Budget Book 2022 Page 39
Rainy Day
Fund
The Rainy Day Fund was established in 2021 via a City Council vote during the passage of
its newly created financial management policy. It is a sub-fund of the General Fund, and is
being funded by a transfer of $750,000 from the General Fund. Its purpose is to be an
additional source of funds in the event of an unforeseen emergency that are accessible
only by a majority vote of the City Council.
Summary
The City of East Wenatchee is projecting $750K of revenue in FY2022, which represents a % increase over the prior year. Budgeted
expenditures are projected to increase by 0% or N/A to N/A in FY2022.
Budgeted Revenue Source
Budgeted Expenditures
FY2021 FY2022
$0
$200K
$400K
$600K
$800K
Fund Balance
Fund Balance Projections
Committed
FY2022
$0
$200K
$400K
$600K
$800K
City of East Wenatchee | Budget Book 2022 Page 40
FY2022
Fund Balance Actual
Committed $750,000
Total Fund Balance:$750,000
City of East Wenatchee | Budget Book 2022 Page 41
Street Fund
The Street Fund is a governmental special revenue fund whose main sources of revenue
is property tax, sales/use tax, and gas tax, in addition to other minor revenue sources. The
Street Fund supports the operations of the entire Street Department including one Street
Manager, seven Maintenance Workers and one Mechanic. The Street Department
manages the City streets including repairs, snow & ice removal, and street lighting
amongst many other street related services. Addtionally, they manage the facilities on
the City's campus.
Summary
The City of East Wenatchee is projecting $1.34M of revenue in FY2022, which represents a 4.7% increase over the prior year.
Budgeted expenditures are projected to increase by 13.5% or $180K to $1.51M in FY2022.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022
$0
$500K
$1M
$1.5M
$2M
City of East Wenatchee | Budget Book 2022 Page 42
Revenues by Source
Projected 2022 Revenues by Source
TTaaxxeess ((7788..66%%)) Taxes (78.6%)
IInntteerrggoovveerrnnmmeennttaall RReevveennuueess ((2211..22%%)) Intergovernmental Revenues (21.2%)
LLiicceennsseess aanndd PPeerrmmiittss ((00..11%%)) Licenses and Permits (0.1%)
MMiisscceellllaanneeoouuss RReevveennuueess ((00..0044%%)) Miscellaneous Revenues (0.04%)
Budgeted and Historical 2022 Revenues by Source
MillionsGrey background indicates budgeted figures.
Charges for Goods and Services Other Financing Sources Miscellaneous Revenues
Licenses and Permits Intergovernmental Revenues TaxesFY2018FY2019FY2020FY2021 FY20220
0.25
0.5
0.75
1
1.25
1.5
1.75
Revenue Source
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 43
Taxes $850,000 $700,000 $970,000 $1,050,000 8.2%$80,000
Licenses and Permits $2,715 $2,322 $2,000 $2,000 0%$0
Intergovernmental
Revenues $307,124 $218,900 $309,000 $284,000 -8.1%-$25,000
Charges for Goods and
Services $295,228 $0 N/A $0
Miscellaneous Revenues $3,947 $6,703 $500 N/A $500
Other Financing Sources $42,737 $0 $0 N/A $0
Total Revenue Source:$1,501,751 $927,925 $1,281,000 $1,336,500 4.3%$55,500
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSaallaarriieess aanndd BBeenneeffiittss ((5533..22%%)) Salaries and Benefits (53.2%)
SSuupppplliieess aanndd SSeerrvviicceess ((4466..88%%)) Supplies and Services (46.8%)
City of East Wenatchee | Budget Book 2022 Page 44
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Supplies and Services Salaries and BenefitsFY2018FY2019FY2020FY 2021FY20220
0.25
0.5
0.75
1
1.25
1.5
1.75
Expense Objects
Salaries and Benefits $764,633 $551,167 $748,000 $802,300 $54,300
Supplies and Services $836,007 $204,676 $584,450 $706,200 $121,750
Total Expense Objects:$1,600,639 $755,843 $1,332,450 $1,508,500 $176,050
Name FY2019 Actual FY2020 Actual FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022
Budgeted ($ Change)
City of East Wenatchee | Budget Book 2022 Page 45
Fund Balance
Fund Balance Projections
Unassigned
FY2021 FY2022
$0
$50K
$100K
$150K
$200K
$250K
$300K
FY2021 FY2022 % Change
Fund Balance Actual Actual
Unassigned $248,197 $82,462 -66.8%
Total Fund Balance:$248,197 $82,462 -66.8%
City of East Wenatchee | Budget Book 2022 Page 46
Community
Development
Grants Fund
This fund accounts for the ad hoc funding of community development revenue grants
and the associated direct and indirect costs to satisfy terms of the grants.
Summary
The City of East Wenatchee is projecting $424K of revenue in FY2022, which represents a 467% increase over the prior year.
Budgeted expenditures are projected to increase by 467% or $349K to $424K in FY2022.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022
$0
$100K
$200K
$300K
$400K
$500K
Expenditures by Expense Type
City of East Wenatchee | Budget Book 2022 Page 47
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Supplies and ServicesFY2018FY2019FY2020 FY2021FY20220
0.05
0.1
0.15
0.2
0.25
0.3
0.35
0.4
0.45
Expense Objects
Supplies and
Services $65,773 $19,086 $74,764 $423,886 467%$349,122
Total Expense
Objects:$65,773 $19,086 $74,764 $423,886 467%$349,122
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 48
Fund Balance
Fund Balance Projections
Unassigned
FY2021 FY2022
$0
$10K
$20K
$30K
$40K
$50K
FY2021 FY2022 % Change
Fund Balance Actual Actual
Unassigned $40,324 $40,349 0.1%
Total Fund Balance:$40,324 $40,349 0.1%
City of East Wenatchee | Budget Book 2022 Page 49
Affordable
HousingSales Tax
Fund
Effective 2019, SHB 1406 establishes a new affordable housing sales tax credit available to
all cities, towns and counties that choose to "participate." This is a credit against the 6.5%
state sales tax rate, so it will not increase the tax rate for consumers but instead shares a
portion of the state sales tax with cities, towns and counties. This sales tax distribution will
expire 20 years after the jurisdiction first imposes the tax (2040 for the City of East
Wenatchee).
Summary
The City of East Wenatchee is projecting $32K of revenue in FY2022. Budgeted expenditures are projected to increase by $45K in
FY2022.
Budgeted Revenue Source
Budgeted Expenditures
FY2021 FY2022
$0
$10K
$20K
$30K
$40K
$50K
Expenditures by Expense Type
Expense Objects
Supplies and Services $45,000 N/A $45,000
Total Expense Objects:$0 $45,000 N/A $45,000
Name FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022
Budgeted (% Change)
FY2021 Budgeted vs. FY2022
Budgeted ($ Change)
City of East Wenatchee | Budget Book 2022 Page 50
Fund Balance
Fund Balance Projections
Restricted
FY2021 FY2022
$0
$5K
$10K
$15K
$20K
$25K
$30K
$35K
$40K
FY2021 FY2022 % Change
Fund Balance Actual Actual
Restricted $13,495 $33,505 148.3%
Total Fund Balance:$13,495 $33,505 148.3%
City of East Wenatchee | Budget Book 2022 Page 51
Housing &Related
Services
Fund
Any city or town may levy a sales tax up to 0.1% for affordable housing (RCW 82.14.530), as
long as the county has not done so first. This option was enacted by the state legislature
in 2015 and originally required voter approval, but effective June 11, 2020, voter approval is
optional and this revenue source may now be approved by the legislative body with a
simple majority vote.
At least 60% of the revenue must be used for constructing affordable housing,
constructing mental and behavioral health-related facilities, or funding the operations and
maintenance costs of new units of affordable housing and facilities where housing-related
programs are provided. The affordable housing and facilities may only be provided to
people within specified population groups whose income is 60% or less of the county
median income.
Summary
The City of East Wenatchee is projecting $440K of revenue in FY2022. Budgeted expenditures are projected to increase to $600K in
FY2022.
Budgeted Revenue Source
Budgeted Expenditures
FY2021 FY2022
$0
$200K
$400K
$600K
$800K
Expenditures by Expense Type
Expense Objects
Supplies and Services $600,000 N/A $600,000
Total Expense Objects:$0 $600,000 N/A $600,000
Name FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022
Budgeted (% Change)
FY2021 Budgeted vs. FY2022
Budgeted ($ Change)
City of East Wenatchee | Budget Book 2022 Page 52
Fund Balance
Fund Balance Projections
Restricted
FY2022
$0
Fund Balance
Restricted
Total Fund Balance:
City of East Wenatchee | Budget Book 2022 Page 53
TransportationBenefit
District Fund
Any city or town may form a transportation benefit district (TBD) under chapter 36.73
RCW to raise revenues for transportation purposes. Any TBD (or city, if the city has
“assumed” the TBD under chapter 36.74 RCW) may impose a vehicle license fee up to $50
without voter approval, or up to $100 with voter approval (RCW 82.80.140, RCW
36.73.040(3)(b)), in addition to any vehicle license fees charged by the state. The City of
East Wenatchee imposes a non-voted vehicle license fee of $20.
The revenues may be used for eligible “transportation improvements” listed in a local,
regional, or state transportation plan in accordance with chapter 36.73 RCW.
Improvements can range from roads and transit service to sidewalks and transportation
demand management. Construction, maintenance, and operation costs are eligible.
Summary
The City of East Wenatchee is projecting $250.2K of revenue in FY2022. Budgeted expenditures are projected to increase by 64.3%
or $126K to $322K in FY2022.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022
$0
$100K
$200K
$300K
$400K
City of East Wenatchee | Budget Book 2022 Page 54
Revenues by Source
Projected 2022 Revenues by Source
TTaaxxeess ((9999..99%%)) Taxes (99.9%)
MMiisscceellllaanneeoouuss RReevveennuueess ((00..0088%%)) Miscellaneous Revenues (0.08%)
Budgeted and Historical 2022 Revenues by Source
MillionsMiscellaneous Revenues TaxesFY2018FY2019FY2020 FY20220
0.05
0.1
0.15
0.2
0.25
0.3
Revenue Source
Name FY2019 Actual FY2020 Actual FY2022 Budgeted FY2021 undefined vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 55
Taxes $257,043 $216,097 $250,000 N/A $250,000
Miscellaneous Revenues $200 N/A $200
Total Revenue Source:$257,043 $216,097 $250,200 N/A $250,200
Name FY2019 Actual FY2020 Actual FY2022 Budgeted FY2021 undefined vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
Expenditures by Expense Type
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Other Financing UsesFY2018FY2019FY2020 FY2021FY20220
0.05
0.1
0.15
0.2
0.25
0.3
0.35
Expense Objects
Other Financing
Uses $281,340 $0 $190,000 $322,000 69.5%$132,000
Capital Outlay $21,112 $8,625 $6,000 $0 -100%-$6,000
Total Expense
Objects:$302,452 $8,625 $196,000 $322,000 64.3%$126,000
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 56
Fund Balance
Fund Balance Projections
Unassigned
FY2021 FY2022
$0
$100K
$200K
$300K
$400K
$500K
FY2021 FY2022 % Change
Fund Balance Actual Actual
Unassigned $433,897 $408,257 -5.9%
Total Fund Balance:$433,897 $408,257 -5.9%
City of East Wenatchee | Budget Book 2022 Page 57
Library Fund
The North Central Regional Library District contracts with the City to provide space for
the library to serve the citizens of the City and surrounding area. The City allocates a
proportionate share of the cost of contracted janitorial services, and utilities to the library,
and gets reimbursed at a rate of $3.75 per square foot that the library occupies, which
equates to $7,500 per year.
Summary
The City of East Wenatchee is projecting $7.53K of revenue in FY2022, which represents a 0.3% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or N/A to $6.5K in FY2022.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022
$0
$2K
$4K
$6K
$8K
Revenues by Source
Projected 2022 Revenues by Source
CChhaarrggeess ffoorr GGooooddss aanndd SSeerrvviicceess ((9999..77%%)) Charges for Goods and Services (99.7%)
MMiisscceellllaanneeoouuss RReevveennuueess ((00..33%%)) Miscellaneous Revenues (0.3%)
City of East Wenatchee | Budget Book 2022 Page 58
Budgeted and Historical 2022 Revenues by Source
MillionsGrey background indicates budgeted figures.
Miscellaneous Revenues Charges for Goods and ServicesFY2018FY2019FY2020FY2021 FY20220
0.001
0.002
0.003
0.004
0.005
0.006
0.007
0.008
Revenue Source
Charges for Goods and
Services $7,000 $7,000 $7,500 $7,500 0%$0
Miscellaneous Revenues $25 N/A $25
Total Revenue Source:$7,000 $7,000 $7,500 $7,525 0.3%$25
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
Expenditures by Expense Type
City of East Wenatchee | Budget Book 2022 Page 59
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Supplies and ServicesFY2018FY2019FY2020 FY2021FY20220
0.001
0.002
0.003
0.004
0.005
0.006
0.007
Expense Objects
Supplies and
Services $5,292 $4,124 $6,500 $6,500 0%$0
Total Expense
Objects:$5,292 $4,124 $6,500 $6,500 0%$0
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 60
Fund Balance
Fund Balance Projections
Unassigned
FY2021 FY2022
$0
$2.5K
$5K
$7.5K
$10K
$12.5K
$15K
$17.5K
$20K
FY2021 FY2022 % Change
Fund Balance Actual Actual
Unassigned $14,744 $18,274 23.9%
Total Fund Balance:$14,744 $18,274 23.9%
City of East Wenatchee | Budget Book 2022 Page 61
Hotel/MotelTax Fund
Any city or town has the authority to levy lodging taxes, also known as
“hotel/motel taxes,” on all charges for furnishing lodging at hotels, motels, and
short-term rentals (STR), including such activities as Airbnb, bed and
breakfasts (B&Bs), RV parks, and other housing and lodging accommodations
for periods of time less than 30 days. The tax is collected as a sales tax and paid
by the customer at the time of the transaction. These taxes may be imposed
by the legislative body and do not require voter approval. All lodging tax
revenues must be used for tourism promotion, acquisition of tourism-related
facilities, or operation of tourism-related facilities.
There are two lodging tax options:
A “basic” or “state-shared” lodging tax up to 2% that is taken as a credit
against the 6.5% state sales tax rate, so that the lodging patron does not
see any tax increase
An “additional” or “special” lodging tax up to 2% on top of the state sales
tax rate that results in a higher tax bill for the patron
Cities that imposed a combined lodging tax rate of 6% before January 1, 1998
are grandfathered in under RCW 67.28.181(2)(d). This occurred due to a unique
set of circumstances and only applies to the cities of Wenatchee and East
Wenatchee.
Summary
The City of East Wenatchee is projecting $250K of revenue in FY2022, which represents a 11.1% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or N/A to $276K in FY2022.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022
$0
$100K
$200K
$300K
City of East Wenatchee | Budget Book 2022 Page 62
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSuupppplliieess aanndd SSeerrvviicceess ((5566..55%%)) Supplies and Services (56.5%)
OOtthheerr FFiinnaanncciinngg UUsseess ((4433..55%%)) Other Financing Uses (43.5%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Other Financing Uses Supplies and ServicesFY2018FY2019FY2020FY 2021FY20220
0.05
0.1
0.15
0.2
0.25
0.3
City of East Wenatchee | Budget Book 2022 Page 63
Expense Objects
Other Financing
Uses $50,000 $120,000 $120,000 0%$0
Supplies and
Services $180,116 $10,000 $156,000 $156,000 0%$0
Total Expense
Objects:$180,116 $60,000 $276,000 $276,000 0%$0
NameName FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Budgeted
FY2021
Budgeted
FY2022
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
Fund Balance
Fund Balance Projections
Restricted
FY2021 FY2022
$0
$25K
$50K
$75K
$100K
$125K
$150K
$175K
$200K
FY2021 FY2022 % Change
Fund Balance Actual Actual
Restricted $162,734 $183,784 12.9%
Total Fund Balance:$162,734 $183,784 12.9%
City of East Wenatchee | Budget Book 2022 Page 64
Drug Fund
The City allocates a portion of Municipal Court receipts to this fund. Periodically,
the City also removes forfeited property (cash), and the proceeds of forfeited
property from drug related offenses, from its police repository and deposits
these resources to be used for purposes allowable by law.
When the fund accumulates enough resources, the City spends a portion of
these funds in support of drug related programs under the direction of the
Police Chief.
Summary
The City of East Wenatchee is projecting $100 of revenue in FY2022, which represents a 0% increase over the prior year. Budgeted
expenditures are projected to increase by 0% or N/A to N/A in FY2022.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022
$0
$100
$200
$300
$400
$500
Expenditures by Expense Type
City of East Wenatchee | Budget Book 2022 Page 65
Fund Balance
Fund Balance Projections
Unassigned
FY2021 FY2022
$0
$1K
$2K
$3K
$4K
$5K
FY2021 FY2022 % Change
Fund Balance Actual Actual
Unassigned $1,538 $3,890 153%
Total Fund Balance:$1,538 $3,890 153%
City of East Wenatchee | Budget Book 2022 Page 66
CriminalJustice Fund
There are two separate criminal justice distributions for cities, created by RCW
82.14.320 and 82.14.330. Each program originally (in state fiscal year 2000)
appropriated a total of $4.6 million, to be increased each July by the “fiscal
growth factor” set forth in RCW 43.135.025. The fiscal growth factor is the
average annual growth in state personal income for the prior ten fiscal years.
The two statutes together contain five separate distribution programs of
which the City receives two distributions – Population and Special Programs.
Population is distributed to all cities on a per capita basis, with each
city receiving a minimum of $1,000 no matter how small its
population. All revenues must be used for criminal justice purposes
as defined in RCW 8.14.330(1)(c) and may not supplant or replace
existing funding.
Special Programs is distributed to all cities on a strictly per capita
basis. All revenues must be used for innovative law enforcement
strategies, programs to help at-risk children or child abuse victims,
and programs to reduce the level of domestic violence or to provide
counseling for domestic violence victims.
Summary
The City of East Wenatchee is projecting $20.5K of revenue in FY2022, which represents a 0% increase over the prior year. Budgeted
expenditures are projected to decrease by 20% or $5K to $20K in FY2022.
Actual Revenue Source
Budgeted Revenue Source
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022$0
$5K
$10K
$15K
$20K
$25K
$30K
Expenditures by Expense Type
City of East Wenatchee | Budget Book 2022 Page 67
Budgeted and Historical Expenditures by Expense Type
MillionsOther Financing UsesFY2021 FY20220
0.005
0.01
0.015
0.02
0.025
0.03
Expense Objects
Other Financing Uses $25,000 $20,000 -20%-$5,000
Total Expense Objects:$25,000 $20,000 -20%-$5,000
Name FY2021 Budgeted FY2022 Budgeted FY2021 Budgeted vs. FY2022
Budgeted (% Change)
FY2021 Budgeted vs. FY2022
Budgeted ($ Change)
City of East Wenatchee | Budget Book 2022 Page 68
Fund Balance
Fund Balance Projections
Restricted
FY2021 FY2022
$0
$1K
$2K
$3K
$4K
$5K
FY2021 FY2022 % Change
Fund Balance Actual Actual
Restricted $2,871 $3,876 35%
Total Fund Balance:$2,871 $3,876 35%
City of East Wenatchee | Budget Book 2022 Page 69
Events BoardFund
The Events Fund contains the revenues and expenditures for the Events
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 Director. 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. An additional role
for this department is marketing for the City through participation in local,
regional and state-wide recreation and tourism boards and committees.
The Events Department is funded by a combination of Hotel/Motel taxes,
sponsorships, sales of promotional goods and event registrations. The fund
pays for the salaries and benefits of .67 FTE of an Events Director/Public
Information Officer, in addition to the operational costs of hosting each of the
respective events mentioned above.
Summary
The City of East Wenatchee is projecting $151.65K of revenue in FY2022, which represents a 3.3% decrease over the prior year.
Budgeted expenditures are projected to increase by 0.2% or $295 to $143.87K in FY2022.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022
$0
$50K
$100K
$150K
$200K
City of East Wenatchee | Budget Book 2022 Page 70
Revenues by Source
Projected 2022 Revenues by Source
OOtthheerr FFiinnaanncciinngg SSoouurrcceess ((7799..11%%)) Other Financing Sources (79.1%)
CChhaarrggeess ffoorr GGooooddss aanndd SSeerrvviicceess ((1199..66%%)) Charges for Goods and Services (19.6%)
MMiisscceellllaanneeoouuss RReevveennuueess ((11..33%%)) Miscellaneous Revenues (1.3%)
Budgeted and Historical 2022 Revenues by Source
MillionsGrey background indicates budgeted figures.
Taxes Miscellaneous Revenues Charges for Goods and Services Other Financing SourcesFY2018FY2019FY2020FY2021FY20220
0.025
0.05
0.075
0.1
0.125
0.15
0.175
Revenue Source
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 71
Taxes $69,643 $0 N/A $0
Charges for Goods and
Services $38,355 $320 $34,750 $29,650 -14.7%-$5,100
Miscellaneous Revenues $2,500 $0 $2,000 $2,000 0%$0
Other Financing Sources $50,000 $120,000 $120,000 0%$0
Total Revenue Source:$110,498 $50,320 $156,750 $151,650 -3.3%-$5,100
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSaallaarriieess aanndd BBeenneeffiittss ((6633..99%%)) Salaries and Benefits (63.9%)
SSuupppplliieess aanndd SSeerrvviicceess ((3366..11%%)) Supplies and Services (36.1%)
City of East Wenatchee | Budget Book 2022 Page 72
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Supplies and Services Salaries and BenefitsFY2018FY2019FY2020FY 2021FY20220
0.025
0.05
0.075
0.1
0.125
0.15
0.175
0.2
Expense Objects
Salaries and
Benefits $106,797 $58,188 $92,000 $92,000 0%$0
Supplies and
Services $60,628 $7,598 $51,570 $51,865 0.6%$295
Total Expense
Objects:$167,425 $65,786 $143,570 $143,865 0.2%$295
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 73
Fund Balance
Fund Balance Projections
Unassigned
FY2021 FY2022
$0
$5K
$10K
$15K
$20K
$25K
$30K
$35K
$40K
FY2021 FY2022 % Change
Fund Balance Actual Actual
Unassigned $18,768 $34,731 85.1%
Total Fund Balance:$18,768 $34,731 85.1%
City of East Wenatchee | Budget Book 2022 Page 74
BondRedemption
Fund
This fund accounts for the payment of principal and interest on bonds and other debts of
the City, funded primarily through an allocation of property taxes prior to 2021. Moving
forward, both sales tax and property taxes will help fund this account as the City has
increased its debt to purchase a new building for the Police Department, and to build a
new shop for the Public Works staff.
Summary
The City of East Wenatchee is projecting N/A of revenue in FY2022, which represents a 0% increase over the prior year. Budgeted
expenditures are projected to increase by 118.9% or $295.5K to $544K in FY2022.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022
$0
$200K
$400K
$600K
City of East Wenatchee | Budget Book 2022 Page 75
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
DDeebbtt SSeerrvviiccee PPrriinncciippaall ((6699..33%%)) Debt Service Principal (69.3%)
DDeebbtt SSeerrvviiccee IInntteerreesstt ((3300..77%%)) Debt Service Interest (30.7%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Debt Service Interest Debt Service PrincipalFY2018FY2019FY2020FY 2021FY20220
0.1
0.2
0.3
0.4
0.5
0.6
City of East Wenatchee | Budget Book 2022 Page 76
Expense Objects
Debt Service
Principal $29,712 $44,441 $165,000 $377,000 128.5%$212,000
Debt Service
Interest $707 $3,401 $83,500 $167,000 100%$83,500
Total Expense
Objects:$30,420 $47,842 $248,500 $544,000 118.9%$295,500
NameName FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Budgeted
FY2021
Budgeted
FY2022
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
Fund Balance
Fund Balance Projections
Unassigned
FY2021 FY2022
$0
$200K
$400K
$600K
$800K
$1M
FY2021 FY2022 % Change
Fund Balance Actual Actual
Unassigned $775,827 $20,777 -97.3%
Total Fund Balance:$775,827 $20,777 -97.3%
City of East Wenatchee | Budget Book 2022 Page 77
Street
Improvements
Fund
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.
Summary
The City of East Wenatchee is projecting $5.01M of revenue in FY2022, which represents a 28% decrease over the prior year.
Budgeted expenditures are projected to decrease by 21.6% or $1.49M to $5.42M in FY2022.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022
$0
$2M
$4M
$6M
$8M
City of East Wenatchee | Budget Book 2022 Page 78
Revenues by Source
Projected 2022 Revenues by Source
IInntteerrggoovveerrnnmmeennttaall RReevveennuueess ((7744..11%%)) Intergovernmental Revenues (74.1%)
OOtthheerr FFiinnaanncciinngg SSoouurrcceess ((2255..99%%)) Other Financing Sources (25.9%)
Budgeted and Historical 2022 Revenues by Source
MillionsGrey background indicates budgeted figures.
Taxes Charges for Goods and Services Miscellaneous Revenues
Other Financing Sources Intergovernmental RevenuesFY2018FY2019FY2020 FY2021FY20220
1
2
3
4
5
6
7
8
Revenue Source
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 79
Taxes $17,678 $20,000 $0 N/A $0
Intergovernmental
Revenues $731,802 $924,567 $5,230,476 $3,717,700 -28.9%-$1,512,776
Miscellaneous
Revenues $76 $197 $0 N/A $0
Other Financing
Sources $281,340 $0 $1,738,000 $1,297,212 -25.4%-$440,788
Total Revenue Source:$1,030,896 $944,763 $6,968,476 $5,014,912 -28%-$1,953,564
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSuupppplliieess aanndd SSeerrvviicceess ((4466..11%%)) Supplies and Services (46.1%)
CCaappiittaall OOuuttllaayy ((4444..11%%)) Capital Outlay (44.1%)
OOtthheerr FFiinnaanncciinngg UUsseess ((99..22%%)) Other Financing Uses (9.2%)
SSaallaarriieess aanndd BBeenneeffiittss ((00..66%%)) Salaries and Benefits (0.6%)
City of East Wenatchee | Budget Book 2022 Page 80
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Salaries and Benefits Other Financing Uses Capital Outlay Supplies and ServicesFY2018FY2019FY2020FY2021FY 20220
1
2
3
4
5
6
7
8
Expense Objects
Other Financing
Uses $500,000 $500,000 0%$0
Salaries and
Benefits $33,300 $33,300 0%$0
Supplies and
Services $672,887 $485,286 $1,054,800 $2,500,275 137%$1,445,475
Capital Outlay $35,132 $1,297,076 $5,328,600 $2,388,600 -55.2%-$2,940,000
Total Expense
Objects:$708,019 $1,782,362 $6,916,700 $5,422,175 -21.6%-$1,494,525
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 81
Fund Balance
Fund Balance Projections
Unassigned
FY2021 FY2022
$0
$100K
$200K
$300K
$400K
$500K
$600K
$700K
FY2021 FY2022 % Change
Fund Balance Actual Actual
Unassigned $262,409 $634,922 142%
Total Fund Balance:$262,409 $634,922 142%
City of East Wenatchee | Budget Book 2022 Page 82
CapitalImprovements
Fund
Capital Improvements for this fund are specifically provided by receipts of Real
Estate Excise Tax (REET) paid by the seller in real estate sales within City
boundaries. The State of Washington levies REET upon all sales of real estate
under chapter 82.45 RCW. The tax rate used to be a flat 1.28%, but effective
January 1, 2020, the state implemented a graduated tax scale based on the
selling price of the property, with the sale price thresholds adjusted on a four-
year schedule (see RCW 82.45.060). The sale of real property classified as
timberland or agricultural land remains taxed at a flat 1.28% regardless of the
sale price.
The two main REET options for cities and towns are:
REET 1 (“first quarter percent”) – Any city or town may levy a 0.25% real
estate excise tax primarily for capital projects and limited maintenance
REET 2 (“second quarter percent”) – Additional 0.25% real estate excise
tax primarily for capital projects and limited maintenance, but may only
be imposed by cities that are fully planning under the Growth
Management Act (GMA)
In 2022, this fund will receive an influx of $6,000,000 from the proceeds of a
Limited Tax General Obligation bond for the construction of a new Street
Department/Public Works shop to replace the current outdated facilities that
house these City functions.
Summary
The City of East Wenatchee is projecting $6.45M of revenue in FY2022, which represents a 19.4% increase over the prior year.
Budgeted expenditures are projected to increase by 406.3% or $5.82M to $7.25M in FY2022.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022
$0
$2M
$4M
$6M
$8M
City of East Wenatchee | Budget Book 2022 Page 83
Revenues by Source
Projected 2022 Revenues by Source
OOtthheerr FFiinnaanncciinngg SSoouurrcceess ((9933%%)) Other Financing Sources (93%)
TTaaxxeess ((77%%)) Taxes (7%)
Budgeted and Historical 2022 Revenues by Source
MillionsGrey background indicates budgeted figures.
Intergovernmental Revenues Miscellaneous Revenues Taxes Other Financing SourcesFY2018FY2019FY2020FY2021FY20220
1
2
3
4
5
6
7
Revenue Source
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 84
Taxes $462,055 $524,131 $400,000 $450,000 12.5%$50,000
Intergovernmental
Revenues $188,186 $0 N/A $0
Miscellaneous
Revenues $6 $0 N/A $0
Other Financing
Sources $0 $5,000,000 $6,000,000 20%$1,000,000
Total Revenue Source:$650,241 $524,137 $5,400,000 $6,450,000 19.4%$1,050,000
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
Expenditures by Fund
Budgeted and Historical 2022 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Capital Improvements FundFY2018FY2019FY2020 FY2021FY20220
1
2
3
4
5
6
7
8
Capital Improvements Fund $644,909 $255,439 $1,432,000 $7,250,000 406.3%$5,818,000
Total Capital Improvements
Fund:$644,909 $255,439 $1,432,000 $7,250,000 406.3%$5,818,000
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 85
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
CCaappiittaall OOuuttllaayy ((9966..66%%)) Capital Outlay (96.6%)
OOtthheerr FFiinnaanncciinngg UUsseess ((33..44%%)) Other Financing Uses (3.4%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Other Financing Uses Capital OutlayFY2018FY2019FY2020 FY2021FY20220
1
2
3
4
5
6
7
8
City of East Wenatchee | Budget Book 2022 Page 86
Expense Objects
Other Financing
Uses $0 $250,000 $250,000 0%$0
Capital Outlay $644,909 $255,439 $1,182,000 $7,000,000 492.2%$5,818,000
Total Expense
Objects:$644,909 $255,439 $1,432,000 $7,250,000 406.3%$5,818,000
NameName FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Budgeted
FY2021
Budgeted
FY2022
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
Fund Balance
Fund Balance Projections
Unassigned
FY2021 FY2022
$0
$250K
$500K
$750K
$1M
$1.25M
$1.5M
FY2021 FY2022 % Change
Fund Balance Actual Actual
Unassigned $1,362,383 $588,391 -56.8%
Total Fund Balance:$1,362,383 $588,391 -56.8%
City of East Wenatchee | Budget Book 2022 Page 87
Stormwater
Any city or town may impose a business and occupation tax upon the
income (as defined by local ordinance) of public and private utilities
providing services within the boundaries of a city, and/or upon the city’s
own municipal utilities (referred to as a “utility tax”). There is no limitation on
the tax rate for stormwater utilities. Ideally, all utility rates, system charges,
and service fees should be set to recover the cost of operating the systems,
in addition to charging for replacing equipment and adding or expanding
facilities to meet regulations, future service demands, and setting aside for
unforeseen events such as natural disasters. The stormwater utility is
considered a “proprietary” activity, which is to say that it functions as a
business activity separate from the general government activities.
Summary
The City of East Wenatchee is projecting $817.5K of revenue in FY2022, which represents a 35.8% increase over the prior year.
Budgeted expenditures are projected to decrease by 42.6% or $713.19K to $962.86K in FY2022.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022
$0
$1M
$2M
$3M
$4M
City of East Wenatchee | Budget Book 2022 Page 88
Revenues by Source
Projected 2022 Revenues by Source
CChhaarrggeess ffoorr GGooooddss aanndd SSeerrvviicceess ((6644..22%%)) Charges for Goods and Services (64.2%)
IInntteerrggoovveerrnnmmeennttaall RReevveennuueess ((3355..88%%)) Intergovernmental Revenues (35.8%)
Budgeted and Historical 2022 Revenues by Source
MillionsGrey background indicates budgeted figures.
Miscellaneous Revenues Other Financing Sources Intergovernmental Revenues
Charges for Goods and ServicesFY2020 FY2021FY20220
0.5
1
1.5
2
2.5
3
3.5
Revenue Source
Name FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 89
Intergovernmental
Revenues $2,729,318 $81,875 $292,500 257.3%$210,625
Charges for Goods and
Services $526,534 $520,000 $525,000 1%$5,000
Miscellaneous Revenues $482 $0 N/A $0
Other Financing Sources $66,059 $0 N/A $0
Total Revenue Source:$3,322,392 $601,875 $817,500 35.8%$215,625
Name FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
Expenditures by Function
Budgeted Expenditures by Function
NNPPDDEESS ((7788..77%%)) NPDES (78.7%)
GGeenneerraall GGoovveerrnnmmeenntt ((1166..11%%)) General Government (16.1%)
OOtthheerr GGeenneerraall GGoovveerrnnmmeenntt ((55..22%%)) Other General Government (5.2%)
City of East Wenatchee | Budget Book 2022 Page 90
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Other General Government General Government NPDESFY2020FY2021 FY20220
0.25
0.5
0.75
1
1.25
1.5
1.75
2
Expenditures
Other General
Government $728,000 $50,000 -93.1%-$678,000
General Government $0 $203,188 $297,450 $155,263 -47.8%-$142,187
NPDES $920,472 $650,600 $757,600 16.4%$107,000
Total Expenditures:$0 $1,123,660 $1,676,050 $962,863 -42.6%-$713,187
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 91
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSuupppplliieess aanndd SSeerrvviicceess ((4411..77%%)) Supplies and Services (41.7%)
CCaappiittaall OOuuttllaayy ((2299..66%%)) Capital Outlay (29.6%)
SSaallaarriieess aanndd BBeenneeffiittss ((2233..66%%)) Salaries and Benefits (23.6%)
OOtthheerr FFiinnaanncciinngg UUsseess ((55..22%%)) Other Financing Uses (5.2%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Other Financing Uses Salaries and Benefits Capital Outlay Supplies and ServicesFY2020FY2021FY20220
0.25
0.5
0.75
1
1.25
1.5
1.75
2
City of East Wenatchee | Budget Book 2022 Page 92
Expense Objects
Other Financing
Uses $728,000 $50,000 -93.1%-$678,000
Salaries and
Benefits $0 $158,492 $226,800 $226,800 0%$0
Supplies and
Services $334,571 $586,250 $401,063 -31.6%-$185,187
Capital Outlay $630,597 $135,000 $285,000 111.1%$150,000
Total Expense
Objects:$0 $1,123,660 $1,676,050 $962,863 -42.6%-$713,187
NameName FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Budgeted
FY2021
Budgeted
FY2022
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
Fund Balance
Fund Balance Projections
Unassigned
FY2021 FY2022
$0
$500K
$1M
$1.5M
$2M
$2.5M
FY2021 FY2022 % Change
Fund Balance Actual Actual
Unassigned $2,166,741 $1,169,709 -46%
Total Fund Balance:$2,166,741 $1,169,709 -46%
City of East Wenatchee | Budget Book 2022 Page 93
EquipmentPurchase,
Repair &ReplacementFund
Equipment Rental and Revolving funds, also known as ER&R funds, are
established to provide equipment rental services within a local government.
They increase government efficiency by giving the government a way to allow
expensive equipment and supplies to be rented to the government’s various
departments. ER&R funds are internal service funds and should operate on a
cost reimbursement basis (without generating a profit). Cities with population
over 8,000 (RCW 35.21.088) are legally required to have an ER&R fund for
operating city street departments. The City has elected to also include the
Police Department, and its vehicles, in the ER&R fund.
Summary
The City of East Wenatchee is projecting $872.29K of revenue in FY2022, which represents a 8.8% increase over the prior year.
Budgeted expenditures are projected to increase by 17.8% or $91K to $603.1K in FY2022.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2018 FY2019 FY2020 FY2021 FY2022$0
$250K
$500K
$750K
$1M
City of East Wenatchee | Budget Book 2022 Page 94
Revenues by Source
Projected 2022 Revenues by Source
CChhaarrggeess ffoorr GGooooddss aanndd SSeerrvviicceess ((5566..77%%)) Charges for Goods and Services (56.7%)
OOtthheerr FFiinnaanncciinngg SSoouurrcceess ((4433..33%%)) Other Financing Sources (43.3%)
Budgeted and Historical 2022 Revenues by Source
MillionsGrey background indicates budgeted figures.
Taxes Miscellaneous Revenues Other Financing Sources Charges for Goods and ServicesFY2018FY2019FY2020FY2021FY20220
0.2
0.4
0.6
0.8
1
Revenue Source
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 95
Taxes $450,000 $350,000 $374,000 $0 -100%-$374,000
Charges for Goods and
Services $403,000 $495,000 22.8%$92,000
Miscellaneous Revenues $10,188 $0 N/A $0
Other Financing Sources $22,073 $25,000 $377,291 1,409.2%$352,291
Total Revenue Source:$450,000 $382,260 $802,000 $872,291 8.8%$70,291
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
CCaappiittaall OOuuttllaayy ((8811..22%%)) Capital Outlay (81.2%)
SSuupppplliieess aanndd SSeerrvviicceess ((1100..99%%)) Supplies and Services (10.9%)
SSaallaarriieess aanndd BBeenneeffiittss ((77..88%%)) Salaries and Benefits (7.8%)
City of East Wenatchee | Budget Book 2022 Page 96
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Salaries and Benefits Supplies and Services Capital OutlayFY2018FY2019FY2020FY2021 FY20220
0.1
0.2
0.3
0.4
0.5
0.6
0.7
Expense Objects
Salaries and
Benefits $43,760 $36,720 $47,100 $47,100 0%$0
Supplies and
Services $60,664 $67,268 $66,000 $66,000 0%$0
Capital Outlay $355,548 $205,149 $399,000 $490,000 22.8%$91,000
Total Expense
Objects:$459,972 $309,138 $512,100 $603,100 17.8%$91,000
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 97
Fund Balance
Fund Balance Projections
Unassigned
FY2021 FY2022
$0
$100K
$200K
$300K
$400K
$500K
$600K
FY2021 FY2022 % Change
Fund Balance Actual Actual
Unassigned $39,111 $564,474 %
Total Fund Balance:$39,111 $564,474 %
City of East Wenatchee | Budget Book 2022 Page 98
DEPARTMENTS
City of East Wenatchee | Budget Book 2022 Page 99
General Fund Revenues
The City’s General Fund is the primary operating fund and is funded by many sources of revenue. Below are brief
explanations of the larger revenue sources.
Sales Tax/First Half-Cent – a sales tax of 0.5% where revenues are unrestricted and may be used for any
lawful governmental purpose. When both the city and county are levying the first half, the county must
credit back the full amount of the city’s first half sales tax under RCW 82.14.040(1) so that the combined rate
does not exceed 0.5%. However, 15% of the first half-cent collected within the city must then be distributed
to the county. In effect, this drops the City’s first half-cent authority to 0.425% (85% of 0.5%), with the
remaining 0.075% (15% of 0.5%) going to Douglas County.
Sales Tax/Second Half-Cent – RCW 82.14.030(2) allows an additional sales tax of 0.5% where revenues are
unrestricted and may be used for any lawful governmental purpose. The revenue-sharing provision for this
half-cent is the same as above where the City receives 0.425% of the 0.5% with the rest going to Douglas
County.
Property Tax – a tax on all property located with City limits, unless specifically exempt. All property can be
divided into two major categories – real property and personal property. Real property includes land,
buildings, structures, and affixed improvements generally classified as immovable, e.g., paving, fencing (RCW
84.04.090). Personal property (RCW 84.04.080) by its nature is not permanently attached and, therefore, is
movable. Due to the multitude of taxing districts, levy amounts, and rate limits, Washington’s property tax
structure gets very complicated. Please contact the City’s Finance Department for further clarification on
property tax revenue.
Criminal Justice Sales Tax – RCW 82.14.340 authorizes a sales tax of 0.1% where revenues are restricted and
must be used for criminal justice purposes. This sales tax may only be imposed by the county, but the
county must share its revenues with all cities and towns in the county. The statute defines criminal justice
purposes as activities that substantially assist the criminal justice system.
Utility Taxes – a tax upon the income (as defined by local ordinance) of public and private utilities providing
services within the boundaries of a city, and/or upon the city’s own municipal utilities. Cities and towns are
also authorized by statute to impose utility taxes upon public utility districts that operate works, plants, or
facilities within the city or town for the sale of electricity. Revenues are unrestricted and may be used for any
lawful governmental purpose. The maximum tax rate may not exceed 6% for electric, gas, steam, and
telephone services unless approved by voters. There is no limitation on the tax rate for water, sewer, solid
waste, or stormwater utilities.
Gambling Tax – RCW 9.46.110 allows a tax upon the gambling activities located within City limits where the
revenues are restricted and must be used for public safety purposes. Gambling taxes may be imposed by
the legislative body and do not require voter approval. Maximum tax rates depend upon the type of
gambling activity, but do not exceed 20%
Liquor Distributions – All cities and towns receive a portion of state liquor revenues. There are two separate
liquor distributions – “liquor profits” and “liquor excise.” Both liquor excise and liquor profits are distributed to
all cities on a strictly per capita basis. At least 2% of liquor excise revenue must be used for an alcohol or drug
addiction program under RCW 71.24.555. The remaining 98% is unrestricted and may be used for any lawful
governmental purpose. At least 2% of liquor profits revenue must be used for an alcohol or drug addiction
program under RCW 71.24.555. In addition, at least 20.23% must be used for “enhancing public safety
programs.” The remaining 77.77% is unrestricted and may be used for any lawful government purpose.
City of East Wenatchee | Budget Book 2022 Page 100
Marijuana Excise Tax – A portion of the state’s marijuana excise tax is distributed to cities and counties
depending on their marijuana policies. No clear guidance exists on use of the revenues, but the stated intent
of I-502 is that marijuana legalization will “[allow] law enforcement resources to be focused on violent and
property crimes [and generate] new state and local tax revenue for education, health care, research, and
substance abuse prevention.” Two separate components of marijuana excise tax exist:
A per capita share that is distributed to all cities and counties that do not prohibit marijuana businesses;
and
A retail share distributed to cities and counties where marijuana retailers are located, in proportion to
statewide marijuana revenues
Franchise Fees – Franchise agreements are contracts between the city and public or private utility providers
that allow the utility providers to use the city’s rights-of-way to deliver their services. A franchise agreement
allows the utility provider to install, maintain, and repair utility infrastructure within the right-of-way while
minimizing interference with public use of the right-of-way. Typically, these agreements last for 10 to 20 years
or longer. Franchise fees are generally limited to the recovery of administrative costs with the exception
being cable TV, which may be assessed an annual fee up to 5% of gross revenues, minus certain non-
monetary in-kind contributions.
Business Licenses – Any city may require a general business license for any person or company “engaging
in business” within its boundaries. This includes businesses that are physically located within the city, as well
as businesses that are physically located elsewhere bug engage in business within the city.
Revenues Summary
$9,606,645 $1,934,640
(25.22% vs. prior year)
General Fund Revenues Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022
0
2M
4M
6M
8M
10M
12M
City of East Wenatchee | Budget Book 2022 Page 101
Revenues by Source
Projected 2022 Revenues by Source
TTaaxxeess ((6666..44%%)) Taxes (66.4%)
IInntteerrggoovveerrnnmmeennttaall RReevveennuueess ((1199..22%%)) Intergovernmental Revenues (19.2%)
OOtthheerr FFiinnaanncciinngg SSoouurrcceess ((55..33%%)) Other Financing Sources (5.3%)
LLiicceennsseess aanndd PPeerrmmiittss ((33..22%%)) Licenses and Permits (3.2%)
CChhaarrggeess ffoorr GGooooddss aanndd SSeerrvviicceess ((33%%)) Charges for Goods and Services (3%)
FFiinneess aanndd PPeennaallttiieess ((22..11%%)) Fines and Penalties (2.1%)
MMiisscceellllaanneeoouuss RReevveennuueess ((00..99%%)) Miscellaneous Revenues (0.9%)
OOtthheerr IInnccrreeaasseess iinn FFuunndd RReessoouurrcceess ((00..0033%%)) Other Increases in Fund Resources (0.03%)
Budgeted and Historical 2022 Revenues by Source
MillionsGrey background indicates budgeted figures.
Other Increases in Fund Resources Miscellaneous Revenues Fines and PenaltiesCharges for Goods and Services Licenses and Permits Other Financing Sources
Intergovernmental Revenues TaxesFY2018FY2019 FY2020FY2021FY20220
2
4
6
8
10
12
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted
vs. FY2022
Budgeted (%
Change)
FY2021 Budgeted
vs. FY2022
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 102
Revenue Source
Taxes
Real & Personal Property Tax $1,006,901 $1,189,294 $1,318,200 $1,318,200 0%$0
Local Retail Sales & Use Tax $3,309,474 $2,649,243 $3,306,000 $3,850,000 16.5%$544,000
Affordable & Supportive Housing
Sales/Use Tax $6,677 $0 N/A $0
Criminal Justice Sales Tax $358,008 $263,287 $296,000 $307,277 3.8%$11,277
Electric Utility Tax $368,861 $317,581 $354,000 $360,230 1.8%$6,230
Natural Gas Utility Tax $39,473 $35,573 $35,000 $35,409 1.2%$409
Phone/Cellular Utility Tax $366,753 $213,126 $360,000 $180,000 -50%-$180,000
Gambling Tax $392,104 $272,859 $317,000 $329,394 3.9%$12,394
Total Taxes:$5,841,573 $4,947,639 $5,986,200 $6,380,510 6.6%$394,310
Licenses and Permits
Fireworks Permits $500 $300 $500 $500 0%$0
Taxicab Licenses & Permits $1,398 $260 $800 $800 0%$0
Franchise Fees - Cable $73,581 $70,443 $91,000 $91,692 0.8%$692
Business Licenses & Permits $104,500 $90,718 $100,000 $103,970 4%$3,970
Other Business Lic & Permits $660 $660 $660 $660 0%$0
Building & Structure Permits $40,957 $76,839 $60,000 $100,000 66.7%$40,000
Gun Permits $6,647 $5,288 $5,700 $5,741 0.7%$41
Sign Permits $73 $0 $125 $125 0%$0
Total Licenses and Permits:$228,316 $244,506 $258,785 $303,488 17.3%$44,703
Intergovernmental Revenues
American Rescue Plan Funds $1,528,692 N/A $1,528,692
Homeland Security Grnt Program $1,727 $0 N/A $0
CARES Act Grant
Reimbursements $29,548 $0 N/A $0
Columbia River Drug Task Force $8,622 $7,542 $0 N/A $0
Secretary of State Local Records
Grant $3,300 $0 N/A $0
WaState Court Equip Reimb $3,494 $300 $0 N/A $0
Washington Courts LFO Funding $3,190 $0 N/A $0
Traffic Safety Commission $292 $0 N/A $0
Traffic Safety Commission Grt $3,548 $0 N/A $0
TSC - Seatbelt Emphasis Patrols $1,481 $0 $900 $864 -4%-$36
X-52 TSC-Speed Limit Emphasis $0 $0 $1,900 $0 -100%-$1,900
Distracted Driving Enforcement
Patrol $3,136 $1,313 $2,500 $2,663 6.5%$163
TSC - DUI Emphasis Patrol $1,148 $1,692 $2,500 $2,702 8.1%$202
WA ST Office of Public Defense $20,000 $20,000 $18,000 -10%-$2,000
RIVERCOM 911 Funding
Assistance $48,735 $19,714 $0 N/A $0
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted
vs. FY2022
Budgeted (%
Change)
FY2021 Budgeted
vs. FY2022
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 103
PUD Privilege Tax $44,490 $45,460 $43,000 $43,000 0%$0
City Assistance $12,273 $29,626 $20,000 N/A $20,000
Marijuana Excise Tax Distribution $30,555 $24,626 $23,000 $30,000 30.4%$7,000
DUI - Cities Allocation $1,905 $1,993 $2,000 $2,000 0%$0
Liquor Excise Tax $74,740 $86,415 $77,000 $89,075 15.7%$12,075
Liquor Board Profits $111,434 $82,539 $108,000 $107,580 -0.4%-$420
Total Intergovernmental
Revenues:$350,521 $354,316 $280,800 $1,844,576 556.9%$1,563,776
Charges for Goods and Services
Background Check Fees $0 $0 $90 $90 0%$0
Duplicating Services - Court &
Police $0 $0 $100 $100 0%$0
Copy and Duplication Fees -
Admin $51 $0 $70 $70 0%$0
Recording and Filing Fees $5 $0 $60 $60 0%$0
Annual Admin Reimb Fees $5,000 $5,000 $5,000 $80,000 1,500%$75,000
Personnel Services $4,692 $0 N/A $0
Adult Probation Services $60,570 $48,275 $63,000 $61,966 -1.6%-$1,034
Housing of Prisoners $17,979 $8,597 $20,000 $19,256 -3.7%-$744
Fire Marshall Inspection Services $3,389 $4,624 $5,000 $4,000 -20%-$1,000
Swu Maintenance Services $765 $0 N/A $0
Plan Checking Fees $21,941 $39,124 $30,000 $50,000 66.7%$20,000
Engineering Review Fees $0 $1,027 $750 $1,000 33.3%$250
Sepa Permits $715 $976 $1,000 $1,200 20%$200
Planning & Development Fees $11,698 $6,246 $8,000 $7,000 -12.5%-$1,000
ESD SRO Reimbursement $60,000 N/A $60,000
Total Charges for Goods and
Services:$126,805 $113,869 $133,070 $284,742 114%$151,672
Fines and Penalties
Fines And Penalties $171,577 $130,309 $175,000 $175,420 0.2%$420
Public Defender Costs $23,782 $12,656 $23,000 $22,453 -2.4%-$547
Restitution $360 $500 $400 $400 0%$0
Total Fines and Penalties:$195,719 $143,465 $198,400 $198,273 -0.1%-$127
Miscellaneous Revenues
Interest Earnings $128,768 $43,845 $90,000 $30,000 -66.7%-$60,000
Sales Tax Interest $7,624 $4,244 $5,700 $4,000 -29.8%-$1,700
Rental Income - 311 9th St NE $10,824 $12,750 $12,000 $14,006 16.7%$2,006
Cash Adjustments $6 $0 N/A $0
Miscellaneous Revenue $6,970 $1,051 $7,000 $7,000 0%$0
Rental Income - 50 Simon St $27,600 N/A $27,600
Total Miscellaneous Revenues:$154,186 $61,896 $114,700 $82,606 -28%-$32,094
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted
vs. FY2022
Budgeted (%
Change)
FY2021 Budgeted
vs. FY2022
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 104
Other Increases in Fund
Resources
Fireworks - Cleaning Deposit $2,500 $2,500 $2,350 $2,350 0%$0
Fireworks - Dcfd Remittance $0 $300 $200 $200 0%$0
Crime Victim Assessment $3,140 $2,363 $3,200 $0 -100%-$3,200
State Surcharge $1,054 $823 $700 $0 -100%-$700
State Share Weapons Permit Fee $7,932 $8,718 $8,700 $0 -100%-$8,700
Court Remittance - State $168,791 $137,837 $175,000 $0 -100%-$175,000
Total Other Increases in Fund
Resources:$183,416 $152,541 $190,150 $2,550 -98.7%-$187,600
Other Financing Sources
Proceeds - Disposition of Assets $572 $12,490 $9,800 $9,800 0%$0
Insurance Recoveries - Capital
Assets $473 $0 $100 $100 0%$0
Transfer In - Street Imp Fund $500,000 $500,000 0%$0
Insurance Recoveries $67,141 $0 N/A $0
Total Other Financing Sources:$1,045 $79,631 $509,900 $509,900 0%$0
Total Revenue Source:$7,081,582 $6,097,864 $7,672,005 $9,606,645 25.2%$1,934,640
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted
vs. FY2022
Budgeted (%
Change)
FY2021 Budgeted
vs. FY2022
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 105
General Fund - General Government
Expenditures Summary
$2,707,811 $1,734,145
(178.1% vs. prior year)
General Government Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022
0
500k
1,000k
1,500k
2,000k
2,500k
3,000k
City of East Wenatchee | Budget Book 2022 Page 106
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
OOtthheerr FFiinnaanncciinngg UUsseess ((5599..44%%)) Other Financing Uses (59.4%)
SSuupppplliieess aanndd SSeerrvviicceess ((3399..66%%)) Supplies and Services (39.6%)
SSaallaarriieess aanndd BBeenneeffiittss ((11%%)) Salaries and Benefits (1%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Salaries and Benefits Supplies and Services Other Financing UsesFY2018FY2019FY2020FY2021FY 20220
0.5
1
1.5
2
2.5
3
City of East Wenatchee | Budget Book 2022 Page 107
Expense Objects
Other Financing Uses
General Government
Transfer Out to Street Impv
Fund 301 $500,000 $500,000 0%$0
Transfer Out - ER&R Fund $357,291 N/A $357,291
Transfer Out - Rainy Day Fund $750,000 N/A $750,000
Total General Government:$500,000 $1,607,291 221.5%$1,107,291
Total Other Financing Uses:$500,000 $1,607,291 221.5%$1,107,291
Salaries and Benefits
General Government
LEOFF 1 Insurance Premiums $27,880 $22,275 $26,500 $27,000 1.9%$500
Total General Government:$27,880 $22,275 $26,500 $27,000 1.9%$500
Total Salaries and Benefits:$27,880 $22,275 $26,500 $27,000 1.9%$500
Supplies and Services
General Government
Property Management - 311
9th St NE $463 $7 $0 N/A $0
GWATA Membership $0 $0 $300 $315 5%$15
Wellness $2,927 $1,445 $1,000 $2,000 100%$1,000
City Theme $283 $0 $750 $750 0%$0
River Com $338,912 $304,564 $261,251 $261,251 0%$0
Animal Control $67,389 $73,515 $73,515 $86,233 17.3%$12,718
Chelan-Douglas
Transportation Council $13,265 $13,928 $14,500 $14,221 -1.9%-$279
Contributions - Region $15,000 $41,337 $25,000 $30,000 20%$5,000
COVID-19 CARES Act
Contributions $349,580 $0 N/A $0
ARPA Contributions $500,000 N/A $500,000
NCW Economic
Development District $1,188 $417 $1,250 $1,250 0%$0
NCWEDD Chelan/Douglas
Trends $1,500 $1,500 $1,500 $1,500 0%$0
Wenatchee Valley Chamber
of Commerce $0 $360 $500 $900 80%$400
Spirit of Wenatchee Miss
Veedol $3,000 $3,000 $3,000 $3,000 0%$0
Wenatchee Valley Museum $121,488 $61,000 $61,000 0%$0
Comm Mental Health (2%
Liquor)$3,489 $3,855 $3,600 $3,600 0%$0
Stormwater Fee $82,500 N/A $82,500
Douglas County Solid Waste $20,000 N/A $20,000
NameName FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Budgeted
FY2021
Budgeted
FY2022
Budgeted
FY2022
Budgeted
FY2021 Budgeted
vs. FY2022
Budgeted (%
Change)
FY2021 Budgeted
vs. FY2022
Budgeted (%
Change)
FY2021 Budgeted
vs. FY2022
Budgeted ($
Change)
FY2021 Budgeted
vs. FY2022
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 108
Flywheel Conference $5,000 N/A $5,000
Total General Government:$447,414 $914,995 $447,166 $1,073,520 140.1%$626,354
Total Supplies and Services:$447,414 $914,995 $447,166 $1,073,520 140.1%$626,354
Capital Outlay
General Government
City Land Purchase - 1002
Colorado Ave $240,187 $0 N/A $0
Total General Government:$240,187 $0 N/A $0
Total Capital Outlay:$240,187 $0 N/A $0
Total Expense Objects:$715,480 $937,270 $973,666 $2,707,811 178.1%$1,734,145
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted
vs. FY2022
Budgeted (%
Change)
FY2021 Budgeted
vs. FY2022
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 109
General Fund - Legislative
Expenditures Summary
$270,514 $2,285
(0.85% vs. prior year)
Legislative Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022
0
100k
200k
300k
400k
500k
City of East Wenatchee | Budget Book 2022 Page 110
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSaallaarriieess aanndd BBeenneeffiittss ((7722..55%%)) Salaries and Benefits (72.5%)
SSuupppplliieess aanndd SSeerrvviicceess ((2277..55%%)) Supplies and Services (27.5%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Supplies and Services Salaries and BenefitsFY2018FY2019FY2020FY2 021FY20220
0.1
0.2
0.3
0.4
0.5
City of East Wenatchee | Budget Book 2022 Page 111
Expense Objects
Salaries and Benefits
Legislative
Salaries $185,868 $165,086 $55,440 $56,700 2.3%$1,260
Benefits $59,690 $43,567 $4,500 $4,338 -3.6%-$162
Public Defender $97,700 $136,700 $135,000 $135,000 0%$0
Total Legislative:$343,258 $345,352 $194,940 $196,038 0.6%$1,098
Total Salaries and Benefits:$343,258 $345,352 $194,940 $196,038 0.6%$1,098
Supplies and Services
Legislative
Public Defender
Conflicts $5,708 $2,753 $5,200 $5,200 0%$0
Office Supplies $787 $830 $650 $650 0%$0
Newsletter Printing &
Mailing $9,136 $3,992 $0 N/A $0
Public Records Expenses $46 $174 $0 N/A $0
Training $2,637 $250 $1,500 $1,500 0%$0
Professional Services $24,252 $52,828 $10,000 $12,000 20%$2,000
AWC Annual
Membership Fee $9,703 $9,967 $9,989 $10,613 6.2%$624
Cell Phone $2,157 $293 $0 N/A $0
Travel $1,091 $392 $1,250 $1,250 0%$0
Travel - Misawa $4,620 $0 $5,000 $5,000 0%$0
Advertising $762 $785 $1,000 $1,000 0%$0
Election Costs -
Registered Voters $19,902 $22,423 $25,000 $25,000 0%$0
Insurance $12,753 $304 $8,500 $9,563 12.5%$1,063
Background Check
Costs $174 $88 $200 $200 0%$0
Miscellaneous $7,463 $2,704 $5,000 $2,500 -50%-$2,500
Total Legislative:$101,189 $97,782 $73,289 $74,476 1.6%$1,187
Total Supplies and Services:$101,189 $97,782 $73,289 $74,476 1.6%$1,187
Total Expense Objects:$444,447 $443,134 $268,229 $270,514 0.9%$2,285
NameName FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Budgeted
FY2021
Budgeted
FY2022
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 112
General Fund - Mayor's Office
Jerrilea Crawford
Mayor
Expenditures Summary
$188,613 $12,563
(7.14% vs. prior year)
Mayor's Office Proposed and Historical Budget vs. Actual
FY2021 FY2022
0
50k
100k
150k
200k
City of East Wenatchee | Budget Book 2022 Page 113
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSaallaarriieess aanndd BBeenneeffiittss ((7711..66%%)) Salaries and Benefits (71.6%)
SSuupppplliieess aanndd SSeerrvviicceess ((2288..44%%)) Supplies and Services (28.4%)
Budgeted and Historical Expenditures by Expense Type
MillionsSupplies and Services Salaries and BenefitsFY2021 FY20220
0.025
0.05
0.075
0.1
0.125
0.15
0.175
0.2
City of East Wenatchee | Budget Book 2022 Page 114
Expense Objects
Salaries and Benefits
Mayor's Office
Salaries $97,000 $102,000 5.2%$5,000
Benefits $26,000 $33,000 26.9%$7,000
Total Mayor's Office:$123,000 $135,000 9.8%$12,000
Total Salaries and Benefits:$123,000 $135,000 9.8%$12,000
Supplies and Services
Mayor's Office
Office Supplies $250 $250 0%$0
Newsletter Printing & Mailing $10,000 $10,000 0%$0
Training $2,500 $2,000 -20%-$500
Professional Services $30,000 $30,000 0%$0
Cell Phone $550 $550 0%$0
Travel $1,000 $1,000 0%$0
Insurance $8,500 $9,563 12.5%$1,063
Miscellaneous $250 $250 0%$0
Total Mayor's Office:$53,050 $53,613 1.1%$563
Total Supplies and Services:$53,050 $53,613 1.1%$563
Total Expense Objects:$176,050 $188,613 7.1%$12,563
NameName FY2021 BudgetedFY2021 Budgeted FY2022 BudgetedFY2022 Budgeted FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 115
General Fund - Municipal Court
Chancey Crowell
Judge
Expenditures Summary
$544,184 $43,119
(8.61% vs. prior year)
Municipal Court Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022
0
100k
200k
300k
400k
500k
600k
City of East Wenatchee | Budget Book 2022 Page 116
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSaallaarriieess aanndd BBeenneeffiittss ((8899..88%%)) Salaries and Benefits (89.8%)
SSuupppplliieess aanndd SSeerrvviicceess ((99..33%%)) Supplies and Services (9.3%)
CCaappiittaall OOuuttllaayy ((00..99%%)) Capital Outlay (0.9%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Supplies and Services Salaries and BenefitsFY2018FY2019FY2020FY2021 FY20220
0.1
0.2
0.3
0.4
0.5
0.6
City of East Wenatchee | Budget Book 2022 Page 117
Expense Objects
Salaries and Benefits
Municipal Court
Salaries $182,053 $186,526 $262,000 $284,000 8.4%$22,000
Salaries - Probation
Services $53,331 $48,688 $58,500 $63,000 7.7%$4,500
Benefits $64,996 $57,209 $89,000 $102,000 14.6%$13,000
Benefits - Probation
Services $35,725 $30,154 $39,000 $39,636 1.6%$636
Total Municipal Court:$336,104 $322,577 $448,500 $488,636 8.9%$40,136
Total Salaries and
Benefits:$336,104 $322,577 $448,500 $488,636 8.9%$40,136
Supplies and Services
Municipal Court
Office Supplies $1,586 $2,929 $3,500 $4,500 28.6%$1,000
Training $1,535 $840 $1,500 $1,500 0%$0
IT Services $2,705 $2,705 0%$0
Travel $6,306 $2,005 $6,000 $6,000 0%$0
Insurance $13,505 $926 $15,860 $17,843 12.5%$1,983
Miscellaneous $2,954 $179 $500 $500 0%$0
Interpreting $580 $435 $5,000 $5,000 0%$0
Judge Protems $2,475 $1,200 $4,000 $4,000 0%$0
Witness Fees $206 $60 $500 $500 0%$0
Juror Fees $1,898 $1,325 $2,000 $2,000 0%$0
Security $5,256 $3,243 $6,000 $6,000 0%$0
Total Municipal Court:$36,300 $13,143 $47,565 $50,548 6.3%$2,983
Total Supplies and
Services:$36,300 $13,143 $47,565 $50,548 6.3%$2,983
Capital Outlay
Municipal Court
Capital Outlay $22,447 $29,825 $5,000 $5,000 0%$0
Total Municipal Court:$22,447 $29,825 $5,000 $5,000 0%$0
Total Capital Outlay:$22,447 $29,825 $5,000 $5,000 0%$0
Total Expense Objects:$394,851 $365,544 $501,065 $544,184 8.6%$43,119
NameName FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Budgeted
FY2021
Budgeted
FY2022
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 118
General Fund - Human Resources
Maria Holman
City Clerk/Human Resources
Expenditures Summary
$76,938 $7,438
(10.7% vs. prior year)
Human Resources Proposed and Historical Budget vs. Actual
FY2021 FY2022
0
20k
40k
60k
80k
100k
City of East Wenatchee | Budget Book 2022 Page 119
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSaallaarriieess aanndd BBeenneeffiittss ((8855..88%%)) Salaries and Benefits (85.8%)
SSuupppplliieess aanndd SSeerrvviicceess ((1144..22%%)) Supplies and Services (14.2%)
Budgeted and Historical Expenditures by Expense Type
MillionsSupplies and Services Salaries and BenefitsFY2021 FY20220
0.01
0.02
0.03
0.04
0.05
0.06
0.07
0.08
0.09
City of East Wenatchee | Budget Book 2022 Page 120
Expense Objects
Salaries and Benefits
Human Resources
Salaries $42,500 $46,000 8.2%$3,500
Benefits $19,000 $20,000 5.3%$1,000
Total Human Resources:$61,500 $66,000 7.3%$4,500
Total Salaries and Benefits:$61,500 $66,000 7.3%$4,500
Supplies and Services
Human Resources
Office Supplies $500 $500 0%$0
Training $1,000 $1,300 30%$300
Membership Dues & Publications $500 $1,000 100%$500
Travel $1,000 $1,000 0%$0
Advertising $1,000 $1,000 0%$0
Insurance $3,500 $3,938 12.5%$438
Repairs & Maintenance $250 $250 0%$0
Miscellaneous $250 $250 0%$0
Pre-Employment Services $700 N/A $700
Professional Services $1,000 N/A $1,000
Total Human Resources:$8,000 $10,938 36.7%$2,938
Total Supplies and Services:$8,000 $10,938 36.7%$2,938
Total Expense Objects:$69,500 $76,938 10.7%$7,438
NameName FY2021 BudgetedFY2021 Budgeted FY2022 BudgetedFY2022 Budgeted FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 121
General Fund - City Clerk
Maria Holman
City Clerk/Human Resources
Expenditures Summary
$184,513 $6,513
(3.66% vs. prior year)
City Clerk Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022
0
50k
100k
150k
200k
City of East Wenatchee | Budget Book 2022 Page 122
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSaallaarriieess aanndd BBeenneeffiittss ((8844..44%%)) Salaries and Benefits (84.4%)
SSuupppplliieess aanndd SSeerrvviicceess ((1155..66%%)) Supplies and Services (15.6%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Supplies and Services Salaries and BenefitsFY2018FY2019FY2020FY2021 FY20220
0.025
0.05
0.075
0.1
0.125
0.15
0.175
0.2
City of East Wenatchee | Budget Book 2022 Page 123
Expense Objects
Salaries and Benefits
City Clerk
Salaries $77,064 $80,237 $97,500 $102,000 4.6%$4,500
Benefits $38,812 $37,267 $50,800 $53,000 4.3%$2,200
Total City Clerk:$115,876 $117,504 $148,300 $155,000 7.9%$6,700
Total Salaries and Benefits:$115,876 $117,504 $148,300 $155,000 7.9%$6,700
Supplies and Services
City Clerk
Office Supplies $341 $1,592 $3,000 $3,000 0%$0
Central Stores $6,219 $8,879 $5,500 $6,000 9.1%$500
Training $1,240 $130 $3,000 $3,000 0%$0
Records Services $1,313 $2,071 $1,000 -100%-$1,000
Codification $2,469 $777 $2,100 -100%-$2,100
Membership Dues &
Publications $572 $1,092 $1,000 $1,200 20%$200
Postage $427 $0 N/A $0
Travel $2,027 $232 $1,500 $2,000 33.3%$500
Advertising $2,160 $2,242 $2,000 $2,000 0%$0
Insurance $6,949 $670 $7,300 $8,213 12.5%$913
Repairs & Maintenance $0 $0 $250 $250 0%$0
Fireworks - DCFD
Remittance $250 $250 0%$0
Miscellaneous $445 $100 $500 $500 0%$0
Fireworks - Deposit
Refund $2,300 $2,300 0%$0
Taxi License Background
Fee $300 N/A $300
Public Records Request
Expense $500 N/A $500
Total City Clerk:$24,162 $17,785 $29,700 $29,513 -0.6%-$187
Total Supplies and Services:$24,162 $17,785 $29,700 $29,513 -0.6%-$187
Total Expense Objects:$140,038 $135,289 $178,000 $184,513 6.5%$6,513
NameName FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Budgeted
FY2021
Budgeted
FY2022
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 124
General Fund - Internal Services
Expenditures Summary
$36,500 $0
(0% vs. prior year)
Internal Services Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022
0
5k
10k
15k
20k
25k
30k
35k
40k
Expenditures by Expense Type
City of East Wenatchee | Budget Book 2022 Page 125
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Supplies and ServicesFY2018FY2019FY2020 FY2021FY20220
0.005
0.01
0.015
0.02
0.025
0.03
0.035
0.04
Expense Objects
Supplies and Services
Internal Services
Office Machine
Costs $3,794 $1,934 $12,500 $12,500 0%$0
Telephone Line
Charges $16,404 $12,260 $14,000 $14,000 0%$0
Postage $2,526 $5,040 $6,000 $6,000 0%$0
Repairs &
Maintenance $9,217 $11,162 $4,000 $4,000 0%$0
Total Internal
Services:$31,941 $30,396 $36,500 $36,500 0%$0
Total Supplies and
Services:$31,941 $30,396 $36,500 $36,500 0%$0
Total Expense Objects:$31,941 $30,396 $36,500 $36,500 0%$0
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 126
General Fund - Finance
Josh DeLay
Finance Director
Expenditures Summary
$326,967 $37,585
(12.99% vs. prior year)
Finance Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022
0
50k
100k
150k
200k
250k
300k
350k
City of East Wenatchee | Budget Book 2022 Page 127
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSaallaarriieess aanndd BBeenneeffiittss ((8877..33%%)) Salaries and Benefits (87.3%)
SSuupppplliieess aanndd SSeerrvviicceess ((66..77%%)) Supplies and Services (6.7%)
CCaappiittaall OOuuttllaayy ((55..99%%)) Capital Outlay (5.9%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Supplies and Services Salaries and BenefitsFY2018FY2019FY2020FY2021 FY20220
0.05
0.1
0.15
0.2
0.25
0.3
0.35
City of East Wenatchee | Budget Book 2022 Page 128
Expense Objects
Salaries and Benefits
Finance
Salaries $171,890 $184,266 $169,000 $182,000 7.7%$13,000
Benefits $78,912 $67,003 $70,000 $72,000 2.9%$2,000
State Audit $21,992 $0 $30,000 $30,000 0%$0
Training $250 $595 $1,500 $1,500 0%$0
Total Finance:$273,044 $251,864 $270,500 $285,500 5.5%$15,000
Total Salaries and
Benefits:$273,044 $251,864 $270,500 $285,500 5.5%$15,000
Supplies and Services
Finance
Office Supplies $1,632 $1,293 $1,600 $1,600 0%$0
Travel $253 $165 $500 $500 0%$0
Insurance $7,027 $1,528 $12,282 $13,817 12.5%$1,535
Miscellaneous $12 $0 N/A $0
Bank Charges &
Fees $4,782 $3,318 $4,500 $5,500 22.2%$1,000
FSA Administrative
Fee $600 N/A $600
Total Finance:$13,705 $6,304 $18,882 $22,017 16.6%$3,135
Total Supplies and
Services:$13,705 $6,304 $18,882 $22,017 16.6%$3,135
Capital Outlay
Finance
Capital Outlay $45,053 $19,450 N/A $19,450
Total Finance:$45,053 $19,450 N/A $19,450
Total Capital Outlay:$45,053 $19,450 N/A $19,450
Total Expense Objects:$286,749 $303,221 $289,382 $326,967 13%$37,585
NameName FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Budgeted
FY2021
Budgeted
FY2022
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 129
General Fund - Information Technology
Ike Lasswell
Information Systems Manager
Expenditures Summary
$359,925 $25,275
(7.55% vs. prior year)
Information Technology Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022
0
50k
100k
150k
200k
250k
300k
350k
400k
City of East Wenatchee | Budget Book 2022 Page 130
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSaallaarriieess aanndd BBeenneeffiittss ((4422..88%%)) Salaries and Benefits (42.8%)
SSuupppplliieess aanndd SSeerrvviicceess ((3366..22%%)) Supplies and Services (36.2%)
CCaappiittaall OOuuttllaayy ((2211%%)) Capital Outlay (21%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Supplies and Services Salaries and BenefitsFY2018FY2019FY2020FY2021 FY20220
0.05
0.1
0.15
0.2
0.25
0.3
0.35
0.4
City of East Wenatchee | Budget Book 2022 Page 131
Expense Objects
Salaries and Benefits
Information Technology
Salaries $83,273 $83,513 $98,100 $107,000 9.1%$8,900
IT Contractor $2,671 $0 N/A $0
Benefits $40,408 $37,069 $45,500 $47,000 3.3%$1,500
Total Information Technology:$126,353 $120,582 $143,600 $154,000 7.2%$10,400
Total Salaries and Benefits:$126,353 $120,582 $143,600 $154,000 7.2%$10,400
Supplies and Services
Information Technology
Supplies $308 $199 $1,000 $1,000 0%$0
Network Services $19,642 $0 N/A $0
Memberships $75 $75 $100 $100 0%$0
Disaster Backup System Support $8,622 $25,000 $16,000 $16,000 0%$0
Annual Fee - ESRI GIS System License $0 $2,058 $10,100 $6,500 -35.6%-$3,600
Annual License - Spillman, NetMotion
& Ragnasoft $16,515 $16,997 $23,000 $23,000 0%$0
Annual License - Municipal Court $1,200 $3,000 $3,000 0%$0
Annual Fee - Vision Financial Software $5,627 $5,908 $7,000 $7,000 0%$0
Annual License Fee - Evidence.com $6,927 $13,920 $20,000 $21,000 5%$1,000
Annual Subscription - Granicus $14,690 $595 $5,000 $5,000 0%$0
Annual License - FTR Recording System $756 $757 $1,500 $800 -46.7%-$700
Annual License - Electronic Archive
(Smarsh & Archive Social)$7,500 $7,500 0%$0
Annual Support & Maintenance -
Laserfiche $8,288 $10,431 $10,000 $9,000 -10%-$1,000
Service Package - Laserfiche (Legal,
Police, & Planning)$8,245 $3,462 $8,000 $8,000 0%$0
Professional Services $14,441 $5,000 $8,000 60%$3,000
Cell Phone $535 $850 $850 0%$0
Training $1,010 $3,000 $3,000 0%$0
Travel $0 $2,000 $2,000 0%$0
Insurance $638 $3,000 $3,375 12.5%$375
Repairs & Maintenance $449 $0 N/A $0
Miscellaneous $645 $515 $0 N/A $0
Annual License - HR Software $5,300 N/A $5,300
Total Information Technology:$91,990 $96,541 $126,050 $130,425 3.5%$4,375
Total Supplies and Services:$91,990 $96,541 $126,050 $130,425 3.5%$4,375
Capital Outlay
Information Technology
NameName FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Budgeted
FY2021
Budgeted
FY2022
Budgeted
FY2022
Budgeted
FY2021 Budgeted
vs. FY2022
Budgeted (%
Change)
FY2021 Budgeted
vs. FY2022
Budgeted (%
Change)
FY2021 Budgeted
vs. FY2022
Budgeted ($
Change)
FY2021 Budgeted
vs. FY2022
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 132
Capital - PC Software Admin $24,163 $34,325 $33,000 $40,000 21.2%$7,000
Capital - PC Hardware Admin $23,869 $95,039 $32,000 $35,500 10.9%$3,500
Capital - Cmptr Equip Police $16,827 $0 N/A $0
Capital - Cmptr Equip Admin $5,239 $0 N/A $0
Capital - Cmptr Sftwr Police $1,873 $0 N/A $0
Total Information Technology:$71,971 $129,364 $65,000 $75,500 16.2%$10,500
Total Capital Outlay:$71,971 $129,364 $65,000 $75,500 16.2%$10,500
Total Expense Objects:$290,314 $346,487 $334,650 $359,925 7.6%$25,275
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted
vs. FY2022
Budgeted (%
Change)
FY2021 Budgeted
vs. FY2022
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 133
General Fund - Legal
Expenditures Summary
$355,620 $71,410
(25.13% vs. prior year)
Legal Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022
0
50k
100k
150k
200k
250k
300k
350k
400k
City of East Wenatchee | Budget Book 2022 Page 134
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSuupppplliieess aanndd SSeerrvviicceess ((6611..11%%)) Supplies and Services (61.1%)
SSaallaarriieess aanndd BBeenneeffiittss ((3388..99%%)) Salaries and Benefits (38.9%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Salaries and Benefits Supplies and ServicesFY2018FY2019FY2020FY 2021FY20220
0.05
0.1
0.15
0.2
0.25
0.3
0.35
0.4
City of East Wenatchee | Budget Book 2022 Page 135
Expense Objects
Salaries and Benefits
Legal
Salaries $140,729 $157,025 $175,000 $84,000 -52%-$91,000
Benefits $65,549 $62,238 $72,000 $32,000 -55.6%-$40,000
Training $70 $506 $2,000 $2,000 0%$0
Professional
Services $278 $10,418 $10,000 $10,000 0%$0
Licensing $500 $0 $1,000 $500 -50%-$500
Litigation
Expenses $0 $0 $10,000 $10,000 0%$0
Total Legal:$207,126 $230,187 $270,000 $138,500 -48.7%-$131,500
Total Salaries and
Benefits:$207,126 $230,187 $270,000 $138,500 -48.7%-$131,500
Supplies and Services
Legal
Office Supplies $93 $226 $200 $200 0%$0
Legal Research $1,200 $2,100 75%$900
Membership Dues $30 $30 0%$0
Postage $29 $0 N/A $0
Travel $0 $0 $500 $500 0%$0
Insurance $11,178 $78 $11,280 $12,690 12.5%$1,410
Miscellaneous $3,133 $832 $1,000 $1,000 0%$0
Cell Phone $600 N/A $600
Legal Services $200,000 N/A $200,000
Total Legal:$14,403 $1,165 $14,210 $217,120 1,427.9%$202,910
Total Supplies and
Services:$14,403 $1,165 $14,210 $217,120 1,427.9%$202,910
Total Expense Objects:$221,530 $231,352 $284,210 $355,620 25.1%$71,410
NameName FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Budgeted
FY2021
Budgeted
FY2022
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 136
General Fund - Civil Service
Expenditures Summary
$14,713 $3,313
(29.06% vs. prior year)
Civil Service Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022
0
2.5k
5k
7.5k
10k
12.5k
15k
17.5k
City of East Wenatchee | Budget Book 2022 Page 137
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSuupppplliieess aanndd SSeerrvviicceess ((6611..99%%)) Supplies and Services (61.9%)
SSaallaarriieess aanndd BBeenneeffiittss ((3388..11%%)) Salaries and Benefits (38.1%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Salaries and Benefits Supplies and ServicesFY2018FY2019FY2020FY 2021FY20220
0.0025
0.005
0.0075
0.01
0.0125
0.015
0.0175
City of East Wenatchee | Budget Book 2022 Page 138
Expense Objects
Salaries and Benefits
Civil Service
Salaries $3,120 $2,860 $3,300 $5,600 69.7%$2,300
Total Civil Service:$3,120 $2,860 $3,300 $5,600 69.7%$2,300
Total Salaries and
Benefits:$3,120 $2,860 $3,300 $5,600 69.7%$2,300
Supplies and Services
Civil Service
Insurance $4,448 $78 $8,100 $9,113 12.5%$1,013
Total Civil Service:$4,448 $78 $8,100 $9,113 12.5%$1,013
Total Supplies and
Services:$4,448 $78 $8,100 $9,113 12.5%$1,013
Total Expense Objects:$7,568 $2,938 $11,400 $14,713 29.1%$3,313
NameName FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Budgeted
FY2021
Budgeted
FY2022
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 139
General Fund - Central Services
Expenditures Summary
$179,500 -$6,500
(-3.49% vs. prior year)
Central Services Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022
0
50k
100k
150k
200k
250k
300k
City of East Wenatchee | Budget Book 2022 Page 140
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSuupppplliieess aanndd SSeerrvviicceess ((9922..22%%)) Supplies and Services (92.2%)
SSaallaarriieess aanndd BBeenneeffiittss ((55%%)) Salaries and Benefits (5%)
CCaappiittaall OOuuttllaayy ((22..88%%)) Capital Outlay (2.8%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Salaries and Benefits Supplies and ServicesFY2018FY2019FY2020FY2021 FY20220
0.05
0.1
0.15
0.2
0.25
0.3
City of East Wenatchee | Budget Book 2022 Page 141
Expense Objects
Salaries and Benefits
Central Services
Ancillary (Interfund
Maintenance)$6,080 $8,746 $9,000 $9,000 0%$0
Total Central Services:$6,080 $8,746 $9,000 $9,000 0%$0
Total Salaries and Benefits:$6,080 $8,746 $9,000 $9,000 0%$0
Supplies and Services
Central Services
Office Supplies $31 $0 N/A $0
Central Stores $380 $0 N/A $0
Cleaning & Sanitation
Supplies $2,190 $2,560 $5,000 $3,000 -40%-$2,000
Small Tools & Equipment $1,063 $1,757 $10,000 $7,000 -30%-$3,000
Professional Services $24,355 $12,182 $25,000 $15,000 -40%-$10,000
Contracted Custodial
Services $24,400 $25,095 $32,000 $32,000 0%$0
Insurance $49,008 $157 $52,000 $58,500 12.5%$6,500
Utilities $24,056 $21,851 $30,000 $30,000 0%$0
Repairs & Maintenance $9,628 $4,918 $15,000 $15,000 0%$0
Miscellaneous $881 $420 $2,000 $1,000 -50%-$1,000
Landscaping $839 $420 $1,000 $4,000 300%$3,000
Total Central Services:$136,450 $69,739 $172,000 $165,500 -3.8%-$6,500
Total Supplies and Services:$136,450 $69,739 $172,000 $165,500 -3.8%-$6,500
Capital Outlay
Central Services
Capital Outlay $10,060 $3,783 $5,000 $5,000 0%$0
Total Central Services:$10,060 $3,783 $5,000 $5,000 0%$0
Total Capital Outlay:$10,060 $3,783 $5,000 $5,000 0%$0
Total Expense Objects:$152,590 $82,268 $186,000 $179,500 -3.5%-$6,500
NameName FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Budgeted
FY2021
Budgeted
FY2022
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 142
General Fund - Law Enforcement
Rick Johnson
Police Chief
Expenditures Summary
$4,193,698 $405,323
(10.7% vs. prior year)
Law Enforcement Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022
0
1M
2M
3M
4M
5M
City of East Wenatchee | Budget Book 2022 Page 143
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSaallaarriieess aanndd BBeenneeffiittss ((8866%%)) Salaries and Benefits (86%)
SSuupppplliieess aanndd SSeerrvviicceess ((1133..22%%)) Supplies and Services (13.2%)
CCaappiittaall OOuuttllaayy ((00..88%%)) Capital Outlay (0.8%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Supplies and Services Salaries and BenefitsFY2018FY2019FY2020FY2021 FY20220
0.5
1
1.5
2
2.5
3
3.5
4
4.5
City of East Wenatchee | Budget Book 2022 Page 144
Expense Objects
Salaries and Benefits
Law Enforcement
Salaries $2,088,388 $1,919,308 $2,230,000 $2,430,000 9%$200,000
Overtime Salaries $178,453 $118,366 $140,000 $150,000 7.1%$10,000
Overtime Salaries - Traffic
Control $5,014 $555 $8,000 $8,280 3.5%$280
Overtime - Training $35,000 $36,225 3.5%$1,225
Overtime - Other $15,500 $16,043 3.5%$543
Benefits $779,701 $634,945 $841,000 $940,000 11.8%$99,000
Clothing Allowance $14,221 $9,069 $14,400 $16,800 16.7%$2,400
Training - Police Chief $630 -$390 $1,000 $1,000 0%$0
Training - Officers $7,627 $5,281 $4,500 $4,500 0%$0
Training - Office Staff $500 $0 $500 $500 0%$0
Ancillary (Interfund Vehicle
Maintenance)$1,808 $0 $2,400 $2,400 0%$0
Total Law Enforcement:$3,076,342 $2,687,134 $3,292,300 $3,605,748 9.5%$313,448
Total Salaries and Benefits:$3,076,342 $2,687,134 $3,292,300 $3,605,748 9.5%$313,448
Supplies and Services
Law Enforcement
Regional SWAT $15,000 N/A $15,000
Office Supplies $7,955 $6,075 $8,500 $8,500 0%$0
Office Machine Costs $3,611 $3,493 $5,000 $5,000 0%$0
Fuel Consumed $52,367 $33,941 $55,000 $55,000 0%$0
Small Tools & Equipment $13,971 $23,232 $23,250 $23,250 0%$0
WASPC Traffic Safety Grant $0 $3,576 $0 N/A $0
Bulletproof Vests $998 $0 $4,000 $4,000 0%$0
US Marshall Fugitive Task
Force $0 $0 $1,500 $1,500 0%$0
Professional Services $13,555 $14,323 $15,000 $15,000 0%$0
Emergency Management
Contract $44,000 $42,000 -4.5%-$2,000
Membership Dues $600 $600 0%$0
Telephone $23,296 $26,068 $30,000 $30,000 0%$0
Postage $1,421 $685 $1,175 $1,175 0%$0
Travel $17,548 $1,792 $10,000 $10,000 0%$0
Insurance $99,547 $3,774 $71,000 $79,875 12.5%$8,875
Repairs & Maintenance $4,620 $2,843 $9,500 $9,500 0%$0
Miscellaneous $4,441 $2,846 $1,000 $2,500 150%$1,500
Dry Cleaning Services $773 $222 $1,000 $1,200 20%$200
Crime Prevention $801 $850 $850 $850 0%$0
Training - Academy $10,833 $530 $3,200 $0 -100%-$3,200
NameName FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Budgeted
FY2021
Budgeted
FY2022
Budgeted
FY2022
Budgeted
FY2021 Budgeted
vs. FY2022
Budgeted (%
Change)
FY2021 Budgeted
vs. FY2022
Budgeted (%
Change)
FY2021 Budgeted
vs. FY2022
Budgeted ($
Change)
FY2021 Budgeted
vs. FY2022
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 145
Other Services $340 $0 $1,500 $0 -100%-$1,500
Fleet Rentals - Police $177,000 $250,000 41.2%$73,000
Total Law Enforcement:$256,077 $124,249 $463,075 $554,950 19.8%$91,875
Total Supplies and Services:$256,077 $124,249 $463,075 $554,950 19.8%$91,875
Capital Outlay
Law Enforcement
Capital Outlay $83,600 $153,332 $33,000 $33,000 0%$0
Total Law Enforcement:$83,600 $153,332 $33,000 $33,000 0%$0
Total Capital Outlay:$83,600 $153,332 $33,000 $33,000 0%$0
Total Expense Objects:$3,416,019 $2,964,715 $3,788,375 $4,193,698 10.7%$405,323
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted
vs. FY2022
Budgeted (%
Change)
FY2021 Budgeted
vs. FY2022
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 146
General Fund - Jail Services
Expenditures Summary
$495,603 $22,603
(4.78% vs. prior year)
Jail Services Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022
0
100k
200k
300k
400k
500k
600k
City of East Wenatchee | Budget Book 2022 Page 147
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSaallaarriieess aanndd BBeenneeffiittss ((9988..55%%)) Salaries and Benefits (98.5%)
SSuupppplliieess aanndd SSeerrvviicceess ((11..55%%)) Supplies and Services (1.5%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Supplies and Services Salaries and BenefitsFY2018FY2019FY2020FY2 021FY20220
0.1
0.2
0.3
0.4
0.5
0.6
City of East Wenatchee | Budget Book 2022 Page 148
Expense Objects
Salaries and Benefits
Jail Services
Housing & Monitoring
Prisoners $300,762 $213,224 $456,500 $479,103 5%$22,603
Medical Care - Prisoners $2,840 $1,752 $9,000 $9,000 0%$0
Total Jail Services:$303,601 $214,976 $465,500 $488,103 4.9%$22,603
Total Salaries and Benefits:$303,601 $214,976 $465,500 $488,103 4.9%$22,603
Supplies and Services
Jail Services
Juvenile Detention $4,920 $2,880 $7,500 $7,500 0%$0
Total Jail Services:$4,920 $2,880 $7,500 $7,500 0%$0
Total Supplies and
Services:$4,920 $2,880 $7,500 $7,500 0%$0
Total Expense Objects:$308,521 $217,856 $473,000 $495,603 4.8%$22,603
NameName FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Budgeted
FY2021
Budgeted
FY2022
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 149
General Fund - Public Works
Garren Melton
Interim Public Works Manager
Expenditures Summary
$175,125 $21,625
(14.09% vs. prior year)
Public Works Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022
0
25k
50k
75k
100k
125k
150k
175k
200k
City of East Wenatchee | Budget Book 2022 Page 150
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSaallaarriieess aanndd BBeenneeffiittss ((7766..55%%)) Salaries and Benefits (76.5%)
SSuupppplliieess aanndd SSeerrvviicceess ((2233..55%%)) Supplies and Services (23.5%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Supplies and Services Salaries and BenefitsFY2018FY2019FY2020FY 2021FY20220
0.025
0.05
0.075
0.1
0.125
0.15
0.175
0.2
City of East Wenatchee | Budget Book 2022 Page 151
Expense Objects
Salaries and Benefits
Public Works
Salaries $82,840 $81,768 $81,500 $98,000 20.2%$16,500
Benefits $40,381 $35,310 $37,500 $36,000 -4%-$1,500
Total Public Works:$123,220 $117,078 $119,000 $134,000 12.6%$15,000
Total Salaries and Benefits:$123,220 $117,078 $119,000 $134,000 12.6%$15,000
Supplies and Services
Public Works
Swu - Maint - Advertising $19 $0 N/A $0
Swu Maintenance
Rentals/leases $24 $0 N/A $0
Office Supplies $471 $93 $750 $750 0%$0
Small Tools &
Equipment $350 $0 $500 $500 0%$0
Cell Phone $414 $750 $750 0%$0
Travel $0 $33 $1,000 $1,000 0%$0
Insurance $9,715 $78 $13,000 $14,625 12.5%$1,625
Training $310 $227 $2,000 $2,000 0%$0
Miscellaneous $607 $68 $1,000 $1,000 0%$0
Memberships $124 $233 $500 $500 0%$0
Engineering Support
Services $9,378 $6,100 $15,000 $20,000 33.3%$5,000
Total Public Works:$20,954 $7,289 $34,500 $41,125 19.2%$6,625
Total Supplies and Services:$20,954 $7,289 $34,500 $41,125 19.2%$6,625
Total Expense Objects:$144,174 $124,367 $153,500 $175,125 14.1%$21,625
NameName FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Budgeted
FY2021
Budgeted
FY2022
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 152
General Fund - Planning
Lori Barnett
Community Development Director
Expenditures Summary
$390,895 $88,730
(29.36% vs. prior year)
Planning Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022
0
100k
200k
300k
400k
500k
City of East Wenatchee | Budget Book 2022 Page 153
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSaallaarriieess aanndd BBeenneeffiittss ((8855..44%%)) Salaries and Benefits (85.4%)
SSuupppplliieess aanndd SSeerrvviicceess ((1144..66%%)) Supplies and Services (14.6%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Supplies and Services Salaries and BenefitsFY2018FY2019FY2020FY 2021FY20220
0.05
0.1
0.15
0.2
0.25
0.3
0.35
0.4
0.45
City of East Wenatchee | Budget Book 2022 Page 154
Expense Objects
Salaries and Benefits
Planning
Salaries $170,918 $155,611 $190,000 $243,000 27.9%$53,000
Benefits $60,745 $51,630 $62,000 $91,000 46.8%$29,000
Total Planning:$231,663 $207,241 $252,000 $334,000 32.5%$82,000
Total Salaries and
Benefits:$231,663 $207,241 $252,000 $334,000 32.5%$82,000
Supplies and Services
Planning
Office Supplies $1,789 $8,519 $1,500 $1,500 0%$0
Fuel Consumed $154 $77 $175 $175 0%$0
Small Tools &
Equipment $0 $0 $100 $100 0%$0
Training $560 $170 $1,000 $1,500 50%$500
Dues & Subscriptions $1,250 $1,700 36%$450
Professional Services $0 $4,888 $25,000 $25,000 0%$0
Hearings Examiner $1,800 $600 $600 $1,800 200%$1,200
Engineer/Architect
Services $1,776 $0 $1,000 $1,500 50%$500
Travel $2,329 $0 $2,000 $3,500 75%$1,500
Advertising $3,965 $1,845 $3,000 $3,000 0%$0
Insurance $10,360 $157 $13,440 $15,120 12.5%$1,680
Repairs &
Maintenance $43 $8 $100 $1,000 900%$900
Miscellaneous $1,218 $915 $1,000 $1,000 0%$0
Total Planning:$23,995 $17,178 $50,165 $56,895 13.4%$6,730
Total Supplies and
Services:$23,995 $17,178 $50,165 $56,895 13.4%$6,730
Total Expense Objects:$255,658 $224,419 $302,165 $390,895 29.4%$88,730
NameName FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Budgeted
FY2021
Budgeted
FY2022
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 155
General Fund - Building Department
Expenditures Summary
$216,020 $3,360
(1.58% vs. prior year)
Building Department Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022
0
50k
100k
150k
200k
250k
City of East Wenatchee | Budget Book 2022 Page 156
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
SSaallaarriieess aanndd BBeenneeffiittss ((7722..22%%)) Salaries and Benefits (72.2%)
SSuupppplliieess aanndd SSeerrvviicceess ((2277..88%%)) Supplies and Services (27.8%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Supplies and Services Salaries and BenefitsFY2018FY2019FY2020FY 2021FY20220
0.05
0.1
0.15
0.2
0.25
City of East Wenatchee | Budget Book 2022 Page 157
Expense Objects
Salaries and Benefits
Code Compliance
Salaries $102,865 $91,618 $109,000 $106,000 -2.8%-$3,000
Benefits $51,825 $43,365 $53,000 $50,000 -5.7%-$3,000
Total Code
Compliance:$154,690 $134,983 $162,000 $156,000 -3.7%-$6,000
Total Salaries and
Benefits:$154,690 $134,983 $162,000 $156,000 -3.7%-$6,000
Supplies and Services
Code Compliance
Cell Phone $800 N/A $800
Office Supplies $32 $1,241 $300 $2,300 666.7%$2,000
Fuel Consumed $505 $349 $400 $600 50%$200
Small Tools &
Equipment $19 $0 $100 $500 400%$400
Training $0 $0 $300 $1,644 448%$1,344
Dues &
Subscriptions $275 $500 81.8%$225
Fire Marshal
Services $21,075 $15,692 $22,145 $23,000 3.9%$855
Abatement $0 $0 $15,000 $15,000 0%$0
Travel $0 $0 $300 $3,000 900%$2,700
Insurance $6,789 $78 $10,690 $12,026 12.5%$1,336
Repairs &
Maintenance $38 $1,000 $500 -50%-$500
Miscellaneous $105 $95 $150 $150 0%$0
Total Code
Compliance:$28,525 $17,494 $50,660 $60,020 18.5%$9,360
Total Supplies and
Services:$28,525 $17,494 $50,660 $60,020 18.5%$9,360
Total Expense Objects:$183,215 $152,477 $212,660 $216,020 1.6%$3,360
NameName FY2019
Actual
FY2019
Actual
FY2020
Actual
FY2020
Actual
FY2021
Budgeted
FY2021
Budgeted
FY2022
Budgeted
FY2022
Budgeted
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted (%
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
FY2021 Budgeted vs.
FY2022 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 158
General Fund - Other Expenditures
Expenditures Summary
$167,250 $550
(0.33% vs. prior year)
Other General Government Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2018 FY2019 FY2020 FY2021 FY2022
0
50k
100k
150k
200k
250k
Expenditures by Expense Type
City of East Wenatchee | Budget Book 2022 Page 159
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Other Financing UsesFY2018FY2019FY2020 FY2021FY20220
0.05
0.1
0.15
0.2
0.25
Expense Objects
Other Financing Uses
Other General Government
Prior Period Adjustments $1,766 $0 N/A $0
Fireworks - Deposit Refund $2,500 $1,000 $2,300 $2,500 8.7%$200
Fireworks - DCFD Remittance $750 $250 $250 $250 0%$0
County Share of Crime Victims $3,192 $2,793 $3,500 $3,500 0%$0
Remittance: State Building
Code Surcharge $971 $785 $650 $1,000 53.8%$350
State Share of Permits &
Licenses $9,322 $8,657 $10,000 $10,000 0%$0
Court Remittances $168,731 $129,367 $150,000 $150,000 0%$0
Total Other General
Government:$187,233 $142,852 $166,700 $167,250 0.3%$550
Total Other Financing Uses:$187,233 $142,852 $166,700 $167,250 0.3%$550
Total Expense Objects:$187,233 $142,852 $166,700 $167,250 0.3%$550
Name FY2019
Actual
FY2020
Actual
FY2021
Budgeted
FY2022
Budgeted
FY2021 Budgeted
vs. FY2022
Budgeted (%
Change)
FY2021 Budgeted
vs. FY2022
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2022 Page 160
APPENDIX
City of East Wenatchee | Budget Book 2022 Page 161
Glossary
Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment
imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by the committing
governmental unit.
Accounting System: The total structure of records and procedures that identify record, classify, and report information on the
financial position and operations of a governmental unit or any of its funds, account groups, and organizational components.
Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on the
sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest)
Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule.
Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for specific
public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended.
Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities.
Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be
rebated (paid) to the IRS.
Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes.
Audit: An examination of a community's financial systems, procedures, and data by a certified public accountant (independent
auditor), and a report on the fairness of financial statements and on local compliance with statutes and regulations. The audit serves
as a valuable management tool in evaluating the fiscal performance of a community.
Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory
comments as to application of auditing procedures; (c) findings and opinions. It is almost always accompanied by a management
letter which contains supplementary comments and recommendations.
Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound practice, they
are frequently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs.
Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a specified
date.
Betterments (Special Assessments): Whenever a specific area of a community receives benefit from a public improvement (e.g.,
water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of the costs it
incurred. Each parcel receiving benefit from the improvement is assessed for its proportionate share of the cost of such
improvements. The proportionate share may be paid in full or the property owner may request that the assessors apportion the
betterment over 20 years. Over the life of the betterment, one year’s apportionment along with one year’s committed interest
computed from October 1 to October 1 is added to the tax bill until the betterment has been paid.
Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specified sum of
money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specified future date (maturity
date), together with periodic interest at a specified rate. The term of a bond is always greater than one year. (See Note)
Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond issue. It
shows the amount of interest and principal coming due each date and all other pertinent information concerning the bond issue.
Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a project, any
remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded by the community's
legislative body to be removed from community's books.
Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit.
Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and
willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective
investors determine the level of risk associated with a given fixed-income investment. Rating agencies, such as Moody's and Standard
City of East Wenatchee | Budget Book 2022 Page 162
and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and
C1 is a very low rating.
Budget: A plan for allocating resources to support particular services, purposes and functions over a specified period of time. (See
Performance Budget, Program Budget)
Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and has an
initial useful live extending beyond a single financial reporting period. Capital assets include land and land improvements;
infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery
and equipment. Communities typically define capital assets in terms of a minimum useful life and a minimum initial cost. (See Fixed
Assets)
Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset improvements.
Among other information, a capital budget should identify the method of financing each recommended expenditure, i.e., tax levy or
rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets)
Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an official or agent
designated as custodian of cash and bank deposits.
Cash Management: The process of monitoring the ebb and flow of money in an out of municipal accounts to ensure cash availability
to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash.
Certificate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its face that
the amount of such deposit plus a specified interest payable to a bearer or to any specified person on a certain specified date, at the
expiration of a certain specified time, or upon notice in writing.
Classification of Real Property: Assessors are required to classify all real property according to use into one of four classes: residential,
open space, commercial, and industrial. Having classified its real properties, local officials are permitted to determine locally, within
limitations established by statute and the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class
of real property and by personal property owners.
Collective Bargaining: The process of negotiating workers' wages, hours, benefits, working conditions, etc., between an employer and
some or all of its employees, who are represented by a recognized labor union. regarding wages, hours and working conditions.
Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services. The index
is often called the "cost-of-living index."
Cost-Benefit Analysis: A decision-making tool that allows a comparison of options based on the level of benefit derived and the cost
to achieve the benefit from different alternatives.
Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of assessed
value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual budget.
Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest
on any particular bond issue.
Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that are
chargeable to, but not yet paid from, a specific appropriation account.
Enterprise Funds: An enterprise fund is a separate accounting and financial reporting mechanism for municipal services for which a
fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of total costs of a
service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an enterprise fund, all
costs of service delivery--direct, indirect, and capital costs—are identified. This allows the community to recover total service costs
through user fees if it chooses. Enterprise accounting also enables communities to reserve the "surplus" or net assets unrestricted
generated by the operation of the enterprise rather than closing it out to the general fund at year-end. Services that may be treated as
enterprises include, but are not limited to, water, sewer, hospital, and airport services.
Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject to local
taxation.
City of East Wenatchee | Budget Book 2022 Page 163
Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and
represent funding sources necessary to support a community's annual budget. (See Local Receipts)
Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is
available to particular categories of property or persons upon the timely submission and approval of an application to the assessors.
Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for
exemptions include disabled veterans, blind individuals, surviving spouses, and seniors.
Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget.
Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations,
other governmental units, and other funds. These include pension (and other employee benefit) trust funds, investment trust funds,
private- purpose trust funds, and agency funds.
Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions or
circumstances.
Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or
interest on loans.
Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day. The
primary factor creating float is clearing time on checks and deposits. Delays in receiving deposit and withdrawal information also
influence float.
Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying such
pledges are usually referred to as general obligation or full faith and credit bonds.
Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identified
activities or attaining certain objectives in accordance with specific regulations, restrictions, or limitations.
Fund Accounting: Organizing financial records into multiple, segregated locations for money. A fund is a distinct entity within the
municipal government in which financial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are
accounted for independently in accordance with specific regulations, restrictions or limitations. Examples of funds include the general
fund and enterprise funds. Communities whose accounting records are organized according to the Uniform Municipal Accounting
System (UMAS) use multiple funds.
GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form and
content of governmental financial statements. GASB 34 requires a report on overall financial health, not just on individual funds. It
requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as bridges, road,
sewers, etc. It also requires the presentation of a narrative statement the government's financial performance, trends and prospects
for the future.
GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account for and
report other postemployment benefits in its accounting statements. Through actuarial analysis, municipalities must identify the true
costs of the OPEB earned by employees over their estimated years of actual service.
General Fund: The fund used to account for most financial resources and activities governed by the normal appropriation process.
General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and credit
of its taxing authority.
Governing Body: A board, committee, commission, or other executive or policymaking bodyof a municipality or school district.
Indirect Cost: Costs of a service not reflected in the operating budget of the entity providing the service. An example of an indirect
cost of providing water service would be the value of time spent by non-water department employees processing water bills. A
determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs arises most often in
the context of enterprise funds.
Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the
time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every six months.
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Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a specified period of time. It is
always expressed in annual terms.
Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments.
The term does not include fixed assets used in governmental operations.
Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment, maintenance, or
salaries, as opposed to a program budget.
Local Aid: Revenue allocated by the state or counties to municipalities and school districts.
Maturity Date: The date that the principal of a bond becomes due and payable in full.
Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e., municipal
bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts, counties but also
bonds of the state and agencies of the state.
Note: A short-term loan, typically with a maturity date of a year or less.
Objects of Expenditures: A classification of expenditures that is used for coding any department disbursement, such as “personal
services,” “expenses,” or “capital outlay.”
Official Statement: A document prepared for potential investors that contains information about a prospective bond or note issue
and the issuer. The official statement is typically published with the notice of sale. It is sometimes called an offering circular or
prospectus.
Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming fiscal year.
Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a regional
school district, regional transit authority, etc.
Performance Budget: A budget that stresses output both in terms of economy and efficiency.
Principal: The face amount of a bond, exclusive of accrued interest.
Program: A combination of activities to accomplish an end.
Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on output.
Purchased Services: The cost of services that are provided by a vendor.
Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions generally
more favorable to the issuer.
Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or unforeseen
expenditures.
Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve the fair
cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that program will
depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of the existing valuation
system, the results of an in-depth sales ratio study, and the accuracy of existing property record information.
Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid. RANs are
full faith and credit obligations.
Revenue Bond: A bond payable from and secured solely by specific revenues and thereby not a full faith and credit obligation.
Revolving Fund: Allows a community to raise revenues from a specific service and use those revenues without appropriation to
support the service.
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Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than proceeds
acquired through tax title foreclosure.
Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may be
appropriated for any lawful purpose.
Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves.
Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of assessed
valuation of taxable real and personal property.
Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on which
property taxes are overdue.
Trust Fund: In general, a fund for money donated or transferred to a municipality with specific instructions on its use. As custodian of
trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the commissioners of trust
funds or by the community's legislative body. Both principal and interest may be used if the trust is established as an expendable
trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed.
Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet credited by the
Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned or used as part of the
bank’s reserves and they are not available for disbursement.)
Undesignated Fund Balance: Monies in the various government funds as of the end of the fiscal year that are neither encumbered
nor reserved, and are therefore available for expenditure once certified as part of free cash.
Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets exceed
liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not, however, available
for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes receivable and uncollected. (See
Free Cash)
Valuation (100 Percent): The legal requirement that a community’s assessed value on property must reflect its market, or full and fair
cash value.