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HomeMy WebLinkAbout2022-26 - An ordinance of the City Council of East Wenatchee adopting the annual budget of the City for the fiscal year commencing January 1, 2023. - 11/15/2022 City of East Wenatchee Ordinance 2022-26 w/Exhibit A Page 1 of 5 Retain Ordinance until no longer needed for City-business, then transfer to Washington State Archives (GS50-05A-16 Rev.1) . CITY OF EAST WENATCHEE, WASHINGTON ORDINANCE NO. 2022-26 An ordinance of the City Council of the City of East Wenatchee, Washington, adopting the annual budget of the City for the fiscal year commencing January 1, 2023. Una ordenanza del Concejo Municipal de la Ciudad de East Wenatchee, Washington, que adopta el presupuesto anual de la Ciudad para el año fiscal que comienza el 1 de enero de 2023. _____________________________________________________________________________ 1. Recitals a. Preamble. The City of East Wenatchee (“City”) is a non-charter code city duly incorporated and operating under the laws of the State of Washington; and b. Conditions Precedent. Previously, the City Council of East Wenatchee (“City Council”): i. prepared and filed its preliminary budget for the year 2023; ii. gave notice of the time and place of hearing thereon according to law; iii. met in accordance with said notice; and iv. considered the proposed budget. c. Authority. i. RCW 35A.11.020 authorizes the City Council to regulate local affairs and provide municipal services. The City Council of the City of East Wenatchee do ordain as follows: Section 1: Purpose. Adopt a City budget for the year 2023. Section 2: Adoption of 2023 Budget. In accordance with RCW 35A.33.075, the City Council adopts, by reference, the final budget for the year 2023 for the City of East Wenatchee, Washington. Section 3: Recognition of Estimated Beginning Fund Balances and Estimated Revenues: The 2023 budget recognizes estimates for its beginning fund balances and estimated revenues for 2023 from the following fund sources: City of East Wenatchee Ordinance 2022-26 w/Exhibit A Page 2 of 5 Retain Ordinance until no longer needed for City-business, then transfer to Washington State Archives (GS50-05A-16 Rev.1) Fund & Fund Number Projected Beginning Fund Balance 1/1/2023 Estimated 2023 Revenues General – 001 $4,774,124 $8,247,305 Rainy Day – 002 750,000 50,000 Street – 101 249,047 1,344,800 Comm. Dev. Grants – 102 118,683 180,589 Affordable Housing Tax – 103 42,492 32,100 Housing & Related Serv. – 104 10,000 440,000 Trans. Benefit District – 105 522,035 401,000 SWAT – 107 28,500 58,500 Library – 112 24,954 7,525 Hotel/Motel Tax – 113 392,682 300,500 Drug – 114 1,856 100 Criminal Justice – 116 4,089 20,500 Events – 117 26,635 156,750 Bond Redemption – 202 23,371 761,000 Street Improvements – 301 992,302 10,303,500 Capital Improvements – 314 3,592,119 601,500 Stormwater – 401 1,171,584 5,791,788 Equipment Purchase, Maintenance & Replacement – 501 559,636 577,000 Total Resources $13,284,108 $29,274,457 Section 4: Funds Appropriated. The 2023 budget is appropriated by fund as follows: Fund & Fund Number 2023 Appropriation General – 001 $13,021,429 Rainy Day – 002 800,000 Street – 101 1,593,847 Comm. Dev. Grants – 102 299,272 Affordable Housing Tax – 103 74,592 Housing & Related Services – 104 450,000 Trans. Benefit District – 105 923,035 SWAT – 107 87,000 Library – 112 32,479 Hotel/Motel Tax – 113 693,182 Drug – 114 1,956 Criminal Justice – 116 24,589 Events – 117 183,385 Bond Redemption – 202 783,371 Street Improvements – 301 11,295,802 Capital Improvements – 314 4,193,619 Stormwater – 401 6,963,372 City of East Wenatchee Ordinance 2022-26 w/Exhibit A Page 3 of 5 Retain Ordinance until no longer needed for City-business, then transfer to Washington State Archives (GS50-05A-16 Rev.1) Equipment Purchase, Maintenance & Replacement – 501 1,136,636 Total Appropriation $42,558,565 Section 5: 2023 Financial Budget Summarized Cash Flow by Fund and Combined. The following is a summary cash flow schedule for 2023 with estimated beginning balances, estimated revenue, fund transfers and budgeted expenditures by fund, and in total for 2023. Fund & Fund Number Projected Beginning Balance, 1/1/2023 Budgeted 2023 Revenues Budgeted 2023 Expenditures Projected Ending Balance, 12/31/2023 General – 001 $4,774,124 $8,247,305 $(9,419,767) $3,601,662 Rainy Day – 002 750,000 50,000 - 800,000 Street – 101 249,047 1,344,800 (1,426,450) 167,397 Comm. Dev. Grants – 102 118,683 180,589 (180,589) 118,683 Afford. Housing Tax – 103 42,492 32,100 (45,000) 29,592 Housing Related Ser. – 104 10,000 440,000 (440,000) 10,000 Trans. Benefit District – 105 522,035 401,000 (600,000) 323,035 SWAT – 107 28,500 58,500 (30,000) 57,000 Library – 112 24,954 7,525 (6,500) 25,979 Hotel/Motel Tax – 113 392,682 300,500 (292,000) 401,182 Drug – 114 1,856 100 - 1,956 Criminal Justice – 116 4,089 20,500 (20,000) 4,589 Events - 117 26,635 156,750 (159,985) 23,400 Bond Redemption - 202 23,371 761,000 (783,000) 1,371 Street Improvements - 301 992,302 10,303,500 (11,118,800) 177,002 Capital Improvements - 314 3,592,119 601,500 (3,830,000) 363,619 Stormwater - 401 1,171,584 5,791,788 (6,578,498) 384,874 E, P, M & R - 501 559,636 577,000 (447,000) 689,636 Total Cash Balances $13,284,108 $29,274,457 $(35,377,589) $7,180,976 Section 6: Final Budget on File. A detailed final budget, including a list of revenues and expenditures for each separate fund, shall be on file with the City Clerk of the City of East Wenatchee, East Wenatchee, Washington. The City Council also directs the City Clerk to upload a copy of the final budget to the City’s website. Section 7: Transmittal. The Finance Director shall transmit a complete copy of the final budget for 2023 as adopted, together with a copy of this adopting ordinance to the Division of Municipal Corporations of the State Auditor and to the Association of Washington Cities. City of East Wenatchee 2023 Budget Revised Preliminary Version 10/11/2022 Last updated 10/11/22 - City of East Wenatchee | Budget Book 2023 Page 1 EXHIBIT A TABLE OF CONTENTS Introduction 4 Transmittal Letter 5 History of City 6 Demographics 8 Elected Officials 12 Organization Chart 13 Fund Structure 14 Basis of Budgeting 15 Financial Policies 16 Budget Process 19 Budget Overview 21 Personnel Changes 22 Summary of Significant Budget Changes 23 Budget by Fund Projections 25 Fund Summaries 26 All Funds 27 General Fund 33 Rainy Day Fund 39 Street Fund 40 Community Development Grants Fund 45 Affordable Housing Sales Tax Fund 51 Housing & Related Services Fund 55 Transportation Benefit District Fund 59 SWAT Fund 64 Library Fund 68 Hotel/Motel Tax Fund 73 Drug Fund 79 Criminal Justice Fund 82 Events Board Fund 86 Bond Redemption Fund 91 Street Improvements Fund 95 Capital Improvements Fund 101 Stormwater 106 Equipment Purchase, Repair & Replacement Fund 112 Departments 117 General Fund Revenues 118 General Government 126 Legislative 132 Mayor's Office 138 Municipal Court 144 Human Resources 150 City Clerk 155 Internal Services 158 City of East Wenatchee | Budget Book 2023 Page 2 Finance 162 Information Technology 167 Legal 170 Civil Service 176 Central Services 181 Law Enforcement 186 Jail Services 194 Public Works 199 Planning 204 Building Department 210 Other General Government 215 Capital Improvements 219 One year plan 220 Multi-year plan 221 Appendix 222 Glossary 223 City of East Wenatchee | Budget Book 2023 Page 3 INTRODUCTION City of East Wenatchee | Budget Book 2023 Page 4 Transmittal Letter Mayor Jerrilea Crawford Budget preparat ion is one of the most import ant functions we do here in the City of East Wenatchee. It set s t he priorities and provides direction for the City. A team of staff, C ouncil members, and myself collaborated to make sure the departments are appropriately funded to deliver qualit y programs and services to our citizens. While the pandemic still looms and the economy recovers, we have considered and prepared for the uncertaint ies that lie ahead. Keeping a tight rein on expenses and sharing resources to reduce duplication is always a priority. We look for opport unities to partner with neighboring jurisdictions for training, services, grant opportunities, and equipment when appropriate. Not only is this a good use of our nancial resources, it builds a strong connection with our partners in the Valley. The City has made investment s that will benet our community long into t he 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 2023 Page 5 History of City 1888 - Harry Patterson staked the rst 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 rst bridge connec ting Wenatchee and East Wenatchee is constructed. Designed by W. T. Clark, the bridge would carry trafc and an irrigation pipeline, providing for the planting and future development of the c ommunity. 1923 - The East Wenatchee Domestic Water Co. was formed and began piping water throu ghout the area, which onc e relied on cisterns lled with irrigation water for domestic needs. October 5, 1931 - East Wenatchee makes history as the landing location of the rst nonstop, trans-Pacic ight, as Clyde Pangborn and Hugh Herndon belly-landed their plane, named Mi ss Veedol, at Fancher Field. February 28, 1935 - Residents of the then-town of East Wenatchee voted to incorporate as a city. Douglas County certied the vote on March 4, 1935, and the Washington Secretary of State led the inc orporation papers on March 1 1, 1935. 1941 -The U.S. government established the aireld that would become Pangborn Memorial Airport. While the aireld was c reated to support the war efforts su rrounding World War II, the aireld was never used by the government, and was tu rned over to the City of Wenatchee before the end of World War II. 1945 -East Wenatchee is serviced by its rst commerc ial ight provided by Northwest Airlines. 1950 -The Aluminum Corporation of America (Alcoa)c onstructed 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 c rossing 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 2023 Page 6 1955 - Eastmont High Sc hool was constructed. Before it was built, high school students attended high sc hool in Wenatchee. The rst 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 Sc hool moves to a new, larger location, solidifying itself as an important community hub for East Wenatc hee. 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 c ity 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 2023 Page 7 Population Overview TO T A L P O P U L A T IO N 14 ,158 1.4% vs. 2019 G R O W TH R A N K 181 out of 284 Municipalities in Washington D AY TIM E P O P U LATIO N 14 ,658 Daytime population represents the effect of persons coming into or leaving a community for work, entertainment, sh opp ing, etc. during the typical workday. An increased daytime population puts greater demand on host community se rvices which directly impacts operational costs. * Data Source: American Community Survey 5-year estimates P O P U LATIO N B Y AG E G R O U P Aging affects the need s and lifestyle choices of residents . Municipalities must adjust and plan services accordingly. * Data Source: American Community Survey 5-year estimates * Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Cens uses199019911992199319941995199619971998199920002001200220032004200520062007200820092010201120122013201420152016201720182019202010k 5k 7.5k 12.5k <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 2023 Page 8 Household Analysis TO T A L H O U S EHO L D S 4 ,907 Mun icip alities 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 5-year estimates 3% lower than state average Family Households 49% 6% lower than state avera ge Married Couples 47% 10 3% higher than state a verage Singles 8% 28% lower than state avera ge Senior Living Alone 10% City of East Wenatchee | Budget Book 2023 Page 9 Economic Analysis Household income is a key data point in evaluating a community’s wealth and spendin g powe r. Pay levels and earnings typically vary by geographic region s an d should b e looked at in context of the overall cost of living. H O U S EH O LD INC O ME Above $200,000 4% 62% lower than state average Median Income 61,608 20% lower than state average Below $25,000 13% 5% lower than state average * Data Source: American Community Survey 5-year estimates Ov e r $2 0 0 ,0 0 0 $1 5 0 ,0 0 0 t o $2 0 0 ,0 0 0 $1 2 5 ,0 0 0 t o $1 5 0 ,0 0 0 $1 0 0 ,0 0 0 t o $1 2 5 ,0 0 0 $7 5 ,0 0 0 t o $1 0 0 ,0 0 0 $5 0 ,0 0 0 to $7 5 ,0 0 0 $2 5 ,0 0 0 t o $5 0 ,0 0 0 B el ow $2 5 ,0 0 0 City of East Wenatchee | Budget Book 2023 Page 10 Housing Overview 2 02 0 ME D IA N H O ME VAL U E 283,800 * Dat a Source: 2020 US Census Bureau (http://www.cens us.gov/data/developers /data-set s .html), American Community Survey. Home value data includes all types of owner -occupied housing. HO M E VALU E D I S TR I B U TIO N * Dat a Source: 2020 US Census Bureau (http://www.cens us.gov/data/developers /data-set s .html), American Community Survey. Home value data includes all types of owner -occupied housing. H O ME O W N ER S V S R EN T ER S Ea st We n a t ch e e 41% Rent 59% Own S ta t e Avg . 37% Rent 63% Own * Data Source: 2020 US Census Bureau (http://www.census.gov/d ata/developers/data- s ets.html), American Community Survey. Home value data includes all typ es of owner-occup ied housing.2009201020112012201320142015201620172018201920201 7 5k 2 0 0k 2 25k 25 0k 27 5k 3 0 0k >$1 ,0 0 0,0 00 $750 ,0 0 0 to $999,999 $50 0 ,0 0 0 to $74 9,999 $4 0 0 ,0 00 to $4 99,999 $30 0 ,0 0 0 to $3 99,999 $2 50 ,0 0 0 to $2 99,999 $20 0 ,0 00 to $2 4 9,999 $15 0,0 00 to $1 99,999 $1 00 ,00 0 to $1 4 9,999 $50 ,00 0 to $99,999 <$4 9,999 City of East Wenatchee | Budget Book 2023 Page 11 Elected Ofcials 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 2023 Page 12 Organization Chart City of East Wenatchee | Budget Book 2023 Page 13 Fund Structure The City of East Wenatchee reports nancial activity in accordance with the Cash Basis Budgeting, Accounting and Reporting System (BARS) Manual prescribed by the State Auditors' Ofce under the authority of Washington State law, Chapter 43.09 RCW.  This manual prescribes a nancial 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 nancial statements. Government-wide statements, as dened 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 nancial statements as supplementary information. Supplementary information required by GAAP is not presented. Ending balances are not presented using the classications dened 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 nancial statements, except for duciary 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 nancial resources except those required or elected to be accounted for in another fund. Special Revenue Funds These funds account for specic revenue sources that are restricted or committed to expenditures for specied purposes of the government. Debt Service Funds These funds account for the nancial 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 nancial 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 scal year for claims incurred during the previous period. City of East Wenatchee | Budget Book 2023 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 scal year-end.   Annual appropriated budgets are adopted on the same basis of accounting as used for nancial reporting. Budgeted amounts are authorized to be transferred between a fund or within classications 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 2023 Page 15 Financial Policies City of East Wenatchee Fina ncial Management Policy The nancial 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 nancial processes, internal control oversight, or any nancial transaction. The nancial management policy is intended to serve as a blueprint to achieve scal 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 nancial standards. Reduce nancial risks to withstand the ups and downs of local and regional economic environm ents. Maintain appropriate nancial capacity for present and future levels of service. Ensure the legal use of nancial resources through an effective system of internal controls. Provide nancial transparency to the public. General Financial Goals Ensure the nancial integrity of the City. Manage the nancial assets in a sound and prudent manner. Im prove detailed nancial information for decision makers at all levels: Policy m akers 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 scal 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 Councilmem bers appointed by the mayor annually. Other Department Heads attend the committee, as needed. The Finance Committee reviews the budget, reviews unbudgeted nancial requests, assists with nancial policy development, and discusses many other City-wide nancial related items. Primary Budget Res ponsibility The City Council has nal 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. A t 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 nal 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. City of East Wenatchee | Budget Book 2023 Page 16 The City of East Wenatchee denes 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 denes a structurally balanced budget as current on-going revenues (without including fund balances) as equal to or greater than current on-going operational expenses. The City will not use easily identiable one-time revenues for operations. Revenue Policies The City will strive to maintain as diversied and stable a revenue system as permitted by state law to shelter it from short-run uctuations in any one revenue source. The revenue mix should combine exible and inexible 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 inuxes (i.e., annexation, construction projects, etc.). The City will estimate its annual revenues by an objective, analytical process using best practices as dened by the Government Finance Ofcers Association or other reliable professional organizations. Economic assumptions will be based on reliable and relevant sources such as the Washington State Ofce 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 m illion. 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 ow, expenditure reductions or restrictions may be imposed by the Mayor and/or the City Council. A lternatively, 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 ow. 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. Decit nancing 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. A ll potential grants shall be carefully examined for matching requirements. Some grants may not be accepted if the local matching funds cannot be readily identied or justied. Grants may also be rejected if the nancial 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 nancial 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 scal year expenditure and revenue re- estimates are such that an operating decit 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 nancing shall not be used to nance 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 efciency tools to maximize productivity. The C ity 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. City of East Wenatchee | Budget Book 2023 Page 17 Minimum Fund Balance (Reserves) Fund balance is an approximate measure of liquidity. Reserves are a cornerstone of nancial exibility and provide the City of East Wenatchee with options to respond to unexpected issues and provide a buffer against minor scal challenges. This section denes 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 nancial 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 - O perating Funds: The General Fund (001) will maintain a minimum unassigned/unrestricted/uncommitted fund balance of 15% of recurring expenditures to ensure adequate cash ow. 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 ow. 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 Benet 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 ow. 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 Redem ption 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 C ity’s nancials. Replenishment of Reserves: Reserve balance requirements are evaluated at the end of the scal 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 benet 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 2023 Page 18 Budget Timeline Jul 25, 2022 Budget request to all department heads. Department heads prepare estimates of revenues and expenditures. Finance Director prepares estimates for debt service and all o ther estimates. Sep 9, 2022 Budget estimates fro m department heads filed with the Finance Directo r. Sep 15, 2022 Final budget presentations by department heads to the City's Finance Committee. Sep 29, 2022 Preliminary budget discussed at City Council Worksho p between staff, Mayor and Councilmembers. Oct 12, 2022 Notice pro vided to the Wenatchee World of upcoming property tax public hearing. Oct 12, 2022 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. Oct 18, 2022 Property tax public hearing/ First reading of property tax Ordinance. No v 1, 2022 Public hearing/first reading - 2023 final budget. Second reading of property tax Ordinance. First reading - 2023 non-union/no n-contract salary schedule. No v 15, 2022 Second reading - 2023 no n-union/non-contract salary schedule Second reading - 2023 final budget adopted No v 30, 2022 Property tax Ordinance filed with Douglas County. City of East Wenatchee | Budget Book 2023 Page 19 City of East Wenatchee | Budget Book 2023 Page 20 BUDGET OVERVIEW City of East Wenatchee | Budget Book 2023 Page 21 Personnel Changes The 2023 budget includes the following FTE changes: 1.0 additional FTE - School Resource Ofcer (Police Department) Addition of an Accountant position to provide the Finance Department exibility between having an Accountant versus an Accounting Technician depending on skill level and experience City of East Wenatchee | Budget Book 2023 Page 22 Summary of Signicant Budget Changes All Funds: 3% cost-of-living adjustment (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 Keeping the mid-year 3% COLA from 2022 in place 7.5% estimated increase in general liability insurance 4.5% increase in health insurance All Funds (Revenues): No automatic 1% increase in property tax in 2023 - the City will continue to bank that capacity for future use General Fund: Revenues $170,000 increase in gambling tax to align with a 3-year trend $142,000 increase in criminal justice sales tax to align with a 3-year trend $100,000 increase for reimbursement of two School Resource Ofcers from the Eastmont School District $1,528,000 decrease in ARPA/SLFRF funds $105,000 decrease for nes and penalties based on current trends General Government Expenses $700,000 decrease in transfers to the Rainy Day Fund $500,000 decrease in ARPA contributions $57,000 decrease in transfers to the E,R&R Fund (The $300,000 budgeted transfer in 2023 is from the City's ARPA/SLFRF funds) $44,000 increase for the City's emergency management contract with Douglas Co. (moved this expense from the law enforcement budget) $10,000 increase for reworks City Clerk Expenses $20,000 increase in professional services for scanning of large blueprints and other documents $9,000 increase for public records software $8,6000 increase for codication services Information Technology Expenses $31,000 increase for various annual software cost increases Legal Expenses $100,000 decrease in costs for legal services Law Enforcement Expenses Addition of 1.0 FTE for a School Resource Ofcer (60% of salaries and benets paid by the school district) $65,000 increase in overtime for various reasons (training, SWAT, Drug Task Force, etc.) $8,000 increase for SWAT equipment, clothing, supplies and training Jail Services Expenses $23,000 increase to Chelan County for housing & monitoring of prisoners per the City's contract with them Building Department Expenses $100,000 increase in professional services for contracted building inspections while the Building Ofcial position is vacant Mayor's Ofce Expenses $15,000 decrease to professional services  Street Fund: No signicant changes - just fund shifts within the various departmental budget line items Community Development Grants Fund: $243,000 decrease in revenues and expenses due to different grant funding needs compared to 2022 Transportation Benet District Fund: A $400,000 increase in transportation benet sales tax with the passage of a .1% sales tax by the City Council $250,000 decrease in car tab fees as these were repealed with the passage of the sales tax above $278,000 increase in expenses due to a transfer-out to the Street Improvements Fund to assist with the large projects planned in that fund for 2023 City of East Wenatchee | Budget Book 2023 Page 23 Events Fund: $15,000 increase for re-working/re-branding the City logo Bond Redemption Fund: $239,000 increase in expenditures to cover the minimum principal and interest payments for the Banner Bank LTGO bond, and the 10th Street Public Works Trust Fund loan Street Improvements Fund: Large increases in revenue and expenditures from grants received for various projects including Grant Road, 9 th & Valley Mall Parkway, and 5th Street Safe Routes to School (Kenroy & Sterling) Capital Improvements Fund: $150,000 increase in real estate excise tax (REET) revenue to align with a 3-year trend $680,000 increase in a transfer-out to the Bond Redemption Fund (202) to assist with paying the LTGO debt Stormwater Fund: Large increases in revenue and expenditures from grants received for 19th Street Equipment Rental & Revolving Fund: Various changes to revenues and expenditures to continue to purchase vehicles without putting the City's General Fund into nancial jeopardy City of East Wenatchee | Budget Book 2023 Page 24 2023 Budget by Fund Projections - Revenues, Expenses & Changes in Fund Balances 2023 Budget by Fund Projections Revenues, Expenses & Changes in Fund Balances Fund & Fund Number Projected Beginning Balance 1/1/2023 Budgeted 2023 Revenues Budgeted 2023 Expenditures Projected Ending Balance 12/31/2023 General - 001 $ 4,774,12 4 $ 8,187,305 $ 9,413,767 $ 3,547,662 Rainy Day - 002 750,000 50,000 -800,000 Street - 101 249,047 1,344,800 1,426,450 167,397 Comm. Dev Grants - 102 118,683 180,589 180,589 118,683 Affordable Housing Sales Tax - 103 42,492 32,100 45,000 29,592 Housing & Related Services - 104 10,000 440,000 440,000 10,000 Transportation Benet District - 105 52 2,035 401,000 600,000 323,035 SWAT - 107 28,500 58,500 30,000 57,000 Library - 112 24,954 7,525 6,500 25,979 Hotel/Motel Tax - 113 392,682 300,500 292,000 401,182 Drug - 114 1,856 100 -1,956 Criminal Justice - 116 4,089 20,500 20,000 4,589 Events - 117 26,635 156,750 159,985 23,400 Bond Redemption - 202 23,371 761,000 783,000 1,371 Street Improvements - 301 1,021,302 12,032,000 12,839,300 214,002 Capital Improvements - 314 3,592,119 601,500 3,830,000 363,619 Stormwater - 401 1,171,584 5,791,788 6,578,498 384,874 Equipment Rental & Revolving - 501 559,636 577,000 447,000 689,636 Tot al Cash Balances $ 13,313,108 $ 30,942,957 $ 37,092,089 $ 7,163,976 City of East Wenatchee | Budget Book 2023 Page 25 FUND SUMMARIES City of East Wenatchee | Budget Book 2023 Page 26 All Funds Summary The City of East Wenatchee is projecting $30.94M of revenue in FY2023, which represents a 17.1% increase over the prior year. Budgeted expenditures are projected to increase by 26 .3% or $7.64M to $36 .65M in FY2023. Actual Revenue Source Budgeted Revenue Source Forecast Revenue Source Actual Expenditures Budgeted Expenditures Forecast Expenditures FY2019 FY2020 FY2021 FY2022 FY2023 $0 $10M $20M $30M $40M Revenues by Source Projected 2023 Revenues by Source Intergovernmental Revenues (56.8%)Intergovernmental Revenues (56.8%) Intergovernmental Revenues (56.8%)Taxes (31.4%)Taxes (31.4%) Taxes (31.4%) Other Financing Sources (7.6%)Other Financing Sources (7.6%) Other Financing Sources (7.6%) Charges for Goods and Services (2.4%)Charges for Goods and Services (2.4%) Charges for Goods and Services (2.4%) Licenses and Permits (1.2%)Licenses and Permits (1.2%) Licenses and Permits (1.2%) Miscellaneous Revenues (0.4%)Miscellaneous Revenues (0.4%) Miscellaneous Revenues (0.4%) Fines and Penalties (0.2%)Fines and Penalties (0.2%) Fines and Penalties (0.2%) City of East Wenatchee | Budget Book 2023 Page 27 Budgeted and Historical 2023 Revenues by Source MillionsGrey background indicates budgeted figures. Other Increases in Fund Resources Fines and Penalties Miscellaneous Revenues Licenses and Permits Charges for Goods and Services Other Financing Sources Taxes Intergovernmental RevenuesFY2019FY2020FY2021FY2022 FY20230 10 20 30 40 Revenue Source Taxes $8,231,581 $9,754,099 $9,942,130 $9,727,000 9.9% Licenses and Permits $268,881 $295,317 $350,575 $363,785 19.1% Intergovernmental Revenues $5,155,136 $6,548,071 $6,501,170 $17,573,877 164.5% Charges for Goods and Servi ces $654,293 $1,088,802 $747,530 $729,270 -43.1% Fines and Penalties $154,802 $172,332 $76,520 $77,000 -61.2% Miscellaneous Revenues $142,539 $122,924 $98,055 $134,425 57.5% Other Increases in Fund Resources $327,734 $192,150 $3,100 $0 -100% Other Financing Sources $1,665,658 $6,876,224 $8,992,791 $2,337,600 -74.2% Total Revenue Source:$16,600,622 $25,049,918 $26,711,871 $30,942,957 17.1% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 28 Expenditures by Function Budgeted Expenditures by Function Other General Government (52.5%)Other General Government (52.5%) Other General Government (52.5%) NPDES (17%)NPDES (17%) NPDES (17%) Law Enforcement (11.6%)Law Enforcement (11.6%) Law Enforcement (11.6%) Streets (3.9%)Streets (3.9%) Streets (3.9%) General Government (3.4%)General Government (3.4%) General Government (3.4%) Municipal Court (1.6%)Municipal Court (1.6%) Municipal Court (1.6%) Jail Services (1.4%)Jail Services (1.4%) Jail Services (1.4%) Information Technology (1.1%)Information Technology (1.1%) Information Technology (1.1%) Planning (1.1%)Planning (1.1%) Planning (1.1%) Finance (0.9%)Finance (0.9%) Finance (0.9%) Building (0.9%)Building (0.9%) Building (0.9%) Budgeted and Historical Expenditures by Function PercentageCivil Service Legal -Public Records Events - PFOF Internal Services Human Resources Special Events Central Services Public Works Mayor's Office City Clerk Legislative Legal Finance Building Information Technology Planning Jail Services Municipal Court General Government Streets Law Enforcement NPDES Other General Government FY2019FY2020FY2021FY2022FY20230% 20% 40% 60% 80% 100% Expendi tures Public Works $154,409 $222,325 $163,875 $186,500 6.5% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 29 Other General Government $4,233,786 $12,938,286 $10,813,304 $19,231,139 27.5% General Government $1,506,833 $1,735,169 $2,242,129 $1,249,329 -56.4% Special Events $72,720 $121,161 $133,055 $152,435 6% Legislative $509,474 $245,696 $271,247 $293,776 8.6% Muni cipal Court $433,696 $497,721 $538,553 $588,705 8.2% City Clerk $174,776 $172,291 $171,838 $231,300 25.4% Internal Services $33,724 $32,836 $28,500 $36,500 0% Finance $358,690 $282,985 $302,167 $346,150 5.9% Information Technology $384,779 $333,806 $334,061 $399,325 10.9% Legal $293,950 $323,439 $245,015 $289,900 -18.5% Civil Servi ce $9,112 $10,681 $15,213 $16,600 12.8% Central Services $151,737 $175,312 $190,500 $194,000 8.1% Law Enforcement $3,379,872 $3,786,505 $4,280,775 $4,257,975 1.5% Jail Services $227,178 $466,350 $490,103 $513,600 3.6% Planni ng $271,221 $297,739 $398,670 $398,320 -61.5% Streets $953,397 $1,174,545 $1,353,017 $1,426,450 -5.4% NPDES $950,325 $539,473 $539,200 $6,223,235 721.4% Buildi ng $189,414 $207,022 $187,726 $340,750 57.7% Mayor's Ofce $0 $194,533 $158,663 $181,550 -3.7% Human Resources $0 $84,876 $82,888 $87,000 13.1% Legal -Public Records $0 $42,032 $0 $0 0% Events - PFOF $0 $0 $3,800 $7,550 N/A Total Expenditures:$14,289,094 $23,884,783 $22,944,299 $36,652,089 26.3% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 30 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Supplies and Services (44.1%)Supplies and Services (44.1%) Supplies and Services (44.1%) Capital Outlay (26.1%)Capital Outlay (26.1%) Capital Outlay (26.1%) Salaries and Benefits (21.7%)Salaries and Benefits (21.7%) Salaries and Benefits (21.7%) Other Financing Uses (6%)Other Financing Uses (6%) Other Financing Uses (6%) Debt Service Principal (1.5%)Debt Service Principal (1.5%) Debt Service Principal (1.5%) Debt Service Interest (0.6%)Debt Service Interest (0.6%) Debt Service Interest (0.6%) Budgeted and His torical Expenditures by Expense Type MillionsGrey background indicates budgeted figures. Debt Service Interest Debt Service Principal Other Financing Uses Salaries and Benefits Capital Outlay Supplies and ServicesFY2019FY2020 FY2021FY2022FY20230 10 20 30 40 City of East Wenatchee | Budget Book 2023 Page 31 Expense Objects Other Financing Uses $1,652,084 $2,842,328 $2,250,541 $2,184,250 -28.1% Sal ari es and Benets $6,407,368 $6,957,586 $7,252,691 $7,948,700 4.9% Suppli es and Servi ces $3,177,501 $4,020,473 $5,599,117 $16,177,354 114.3% Capital Outlay $3,004,299 $9,853,901 $7,297,950 $9,558,785 -7.2% Debt Service Princi pal $44,441 $165,000 $377,000 $545,000 44.6% Debt Service Interest $3,401 $45,495 $167,000 $238,000 42.5% Total Expense Objects:$14,289,094 $23,884,783 $22,944,299 $36,652,089 26.3% N ameName FY2020 ActualFY2020 Actual FY2021 ActualFY2021 Actual FY2022 ProjectedFY2022 Projected FY2023 BudgetedFY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 32 General Fund The General Fund is the primary operating fund of the City. It accounts for all nancial 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 nes/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 nancial 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 Forecast Revenue Source Actual Expenditures Budgeted Expenditures Forecast Expenditures FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2.5M $5M $7.5M $10M $12.5M City of East Wenatchee | Budget Book 2023 Page 33 Revenues by Source Projected 2023 Revenues by Source Taxes (84.3%)Taxes (84.3%) Taxes (84.3%) Intergovernmental Revenues (6.6%)Intergovernmental Revenues (6.6%) Intergovernmental Revenues (6.6%) Licenses and Permits (4.4%)Licenses and Permits (4.4%) Licenses and Permits (4.4%) Charges for Goods and Services (2.2%)Charges for Goods and Services (2.2%) Charges for Goods and Services (2.2%) Miscellaneous Revenues (1.5%)Miscellaneous Revenues (1.5%) Miscellaneous Revenues (1.5%) Fines and Penalties (0.9%)Fines and Penalties (0.9%) Fines and Penalties (0.9%) Other Financing Sources (0.01%)Other Financing Sources (0.01%) Other Financing Sources (0.01%) Budgeted and Historical 2023 Revenues by Source MillionsGrey background indicates budgeted figures. Other Increases in Fund Resources Other Financing Sources Fines and Penalties Miscellaneous Revenues Charges for Goods and Services Licenses and Permits Intergovernmental Revenues TaxesFY2019FY2020FY2021 FY2022FY20230 10 2.5 5 7.5 12.5 N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% Change) FY2022 Budgeted vs. FY2023 Budgeted ($ C hange) City of East Wenatchee | Budget Book 2023 Page 34 Revenue Source Taxes $6,265,018 $7,268,910 $7,130,230 $6,905,000 8.2%$524,490 Licenses and Permits $266,524 $278,457 $349,825 $361,785 19.2%$58,297 Intergovernmental Revenues $1,014,265 $1,963,294 $1,946,892 $537,000 -71.8%-$1,367,576 Charges for Goods and Services $120,297 $121,437 $185,310 $179,520 -20.1%-$45,222 Fines and Penalties $154,779 $172,036 $76,500 $76,900 -61.2%-$121,373 Miscellaneous Revenues $112,320 $111,781 $90,000 $126,000 52.5%$43,394 Other Increases in Fund Resources $155,341 $2,050 $2,000 $0 -100%-$2,550 Other Financing Sources $79,631 $516,665 $1,000 $1,100 -99.8%-$508,800 Total Revenue Source:$8,168,175 $10,434,631 $9,781,757 $8,187,305 -14.8%-$1,419,340 N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% Change) FY2022 Budgeted vs. FY2023 Budgeted ($ C hange) Expenditures by Function Budgeted Expenditures by Function Law Enforcement (45.2%)Law Enforcement (45.2%) Law Enforcement (45.2%) General Government (11.6%)General Government (11.6%) General Government (11.6%) Municipal Court (6.3%)Municipal Court (6.3%) Municipal Court (6.3%) Jail Services (5.5%)Jail Services (5.5%) Jail Services (5.5%) Information Technology (4.2%)Information Technology (4.2%) Information Technology (4.2%) Planning (3.8%)Planning (3.8%) Planning (3.8%) Finance (3.7%)Finance (3.7%) Finance (3.7%) Building (3.6%)Building (3.6%) Building (3.6%) Legislative (3.1%)Legislative (3.1%) Legislative (3.1%) Legal (3.1%)Legal (3.1%) Legal (3.1%) City Clerk (2.5%)City Clerk (2.5%) City Clerk (2.5%) Central Services (2.1%)Central Services (2.1%) Central Services (2.1%) Public Works (2%)Public Works (2%) Public Works (2%) Mayor's Office (1.9%)Mayor's Office (1.9%) Mayor's Office (1.9%) City of East Wenatchee | Budget Book 2023 Page 35 Budgeted and Historical Expenditures by Function MillionsLegal -Public Records Other General Government Civil Service Internal Services Human Resources Mayor's Office Public Works Central Services City Clerk Legal Legislative Building Finance Planning Information Technology Jail Services Municipal Court General Government Law Enforcement FY2019FY2020FY2021FY2022FY2023$0 $10 $2.5 $5 $7.5 $12.5 Expendi tures Public Works $154,409 $140,110 $163,875 $186,500 6.5% Other General Government $157,258 $800 $2,750 $2,750 -98.4% General Government $1,299,346 $1,550,021 $2,111,749 $1,094,066 -59.6% Legislative $509,474 $245,196 $271,247 $293,776 8.6% Muni cipal Court $433,696 $497,721 $538,553 $588,705 8.2% City Clerk $174,776 $172,291 $171,838 $231,300 25.4% Internal Services $33,724 $32,836 $28,500 $36,500 0% Finance $358,690 $282,985 $302,167 $346,150 5.9% Information Technology $384,779 $333,806 $334,061 $399,325 10.9% Legal $293,950 $323,439 $245,015 $289,900 -18.5% Civil Servi ce $9,112 $10,681 $15,213 $16,600 12.8% Central Services $151,737 $175,312 $190,500 $194,000 8.1% Law Enforcement $3,379,872 $3,786,505 $4,280,775 $4,257,975 1.5% Jail Services $227,178 $466,350 $490,103 $513,600 3.6% Planni ng $271,221 $297,739 $353,670 $353,320 -9.6% Buildi ng $189,414 $207,022 $187,726 $340,750 57.7% Mayor's Ofce $0 $194,533 $158,663 $181,550 -3.7% Human Resources $0 $84,876 $82,888 $87,000 13.1% Legal -Public Records $0 $42,032 $0 $0 0% Total Expenditures:$8,028,637 $8,844,255 $9,929,293 $9,413,767 -13.5% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 36 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Salaries and Benefits (71.6%)Salaries and Benefits (71.6%) Salaries and Benefits (71.6%) Supplies and Services (21.1%)Supplies and Services (21.1%) Supplies and Services (21.1%) Other Financing Uses (5.8%)Other Financing Uses (5.8%) Other Financing Uses (5.8%) Capital Outlay (1.5%)Capital Outlay (1.5%) Capital Outlay (1.5%) Budgeted and His torical Expenditures by Expense Type MillionsGrey background indicates budgeted figures. Capital Outlay Other Financing Uses Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY2022FY202 30 10 2.5 5 7.5 12.5 City of East Wenatchee | Budget Book 2023 Page 37 Expense Objects Other Financing Uses $507,258 $874,800 $1,373,541 $546,250 -69.2% Sal ari es and Benets $5,501,383 $5,980,820 $6,213,141 $6,744,600 5.7% Suppli es and Servi ces $1,727,853 $1,862,360 $2,222,161 $1,985,767 -23.4% Capital Outlay $292,143 $126,275 $120,450 $137,150 -0.6% Total Expense Objects:$8,028,637 $8,844,255 $9,929,293 $9,413,767 -13.5% N ameName FY2020 ActualFY2020 Actual FY2021 ActualFY2021 Actual FY2022 Pro jectedFY2022 Pro jected FY2023 BudgetedFY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 38 Rainy Day Fund The Rainy Day Fund was established in 2021 via a City Council vote during the passage of its newly created nancial management policy.  It is a sub-fund of the General Fund that was initially funded by a transfer of $750,000 from the General Fund with $50,000 additions each year until it has a fund balance of $1,000,000.  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 $50K of revenue in FY2023, which represents a 93.3% decrease over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to N/A in FY2023. Actual Revenue Source Budgeted Revenue Source Forecast Revenue Source Actual Expenditures Budgeted Expenditures Forecast Expenditures FY2021 FY2022 FY2023 $0 $2.5M $5M $7.5M $10M $12.5M Revenues by Source Revenue Source Other Financing Sources $0 $750,000 $50,000 -93.3% Total Revenue Source:$0 $750,000 $50,000 -93.3% N ame FY2021 Actual FY2022 P rojected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 39 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 FY2023, which represents a 0% increase over the prior year. Budgeted expenditures are projected to decrease by 5.4% or $82K to $1.43M in FY2023. Actual Revenue Source Budgeted Revenue Source Forecast Revenue Source Actual Expenditures Budgeted Expenditures Forecast Expenditures FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2.5M $5M $7.5M $10M $12.5M Revenue by Fund City of East Wenatchee | Budget Book 2023 Page 40 Budgeted and Historical 2023 Revenue by Fund MillionsGrey background indicates budgeted figures. Street FundFY2019FY2020FY2021 FY2022FY20230 0.25 0.5 0.75 1 1.25 1.5 1.75 Street Fund Taxes $700,000 $970,000 $1,050,000 $1,050,000 0%$0 Licenses and Permits $2,357 $16,860 $750 $2,000 0%$0 Intergovernmental Revenues $266,564 $276,984 $285,500 $292,000 2.8%$8,000 Charges for Goods and Services $4,000 $0 $0 0%$0 Miscellaneous Revenues $6,703 $1,031 $800 $800 60%$300 Total Street Fund:$975,624 $1,268,875 $1,337,050 $1,344,800 0.6%$8,300 N ame FY2020 Actual FY2021 Actual FY2022 P rojected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% Change) FY2022 Budgeted vs. FY2023 Budgeted ($ C hange) City of East Wenatchee | Budget Book 2023 Page 41 Revenues by Source Projected 2023 Revenues by Source Taxes (78.1%)Taxes (78.1%) Taxes (78.1%) Intergovernmental Revenues (21.7%)Intergovernmental Revenues (21.7%) Intergovernmental Revenues (21.7%) Licenses and Permits (0.1%)Licenses and Permits (0.1%) Licenses and Permits (0.1%) Miscellaneous Revenues (0.06%)Miscellaneous Revenues (0.06%) Miscellaneous Revenues (0.06%) Budgeted and Historical 2023 Revenues by Source MillionsGrey background indicates budgeted figures. Charges for Goods and Services Other Financing Sources Miscellaneous Revenues Licenses and Permits Intergovernmental Revenues TaxesFY2019FY2020FY2021FY2022 FY20230 0.25 0.5 0.75 1 1.25 1.5 1.75 Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 42 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. Street FundFY2019FY2020FY2021 FY2022FY20230 0.25 0.5 0.75 1 1.25 1.5 1.75 Street Fund Sal ari es and Benets $633,080 $660,016 $723,350 $800,000 -0.3% Suppli es and Servi ces $320,317 $596,744 $629,667 $626,450 -11.3% Total Street Fund:$953,397 $1,256,760 $1,353,017 $1,426,450 -5.4% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 43 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Salaries and Benefits (56.1%)Salaries and Benefits (56.1%) Salaries and Benefits (56.1%) Supplies and Services (43.9%)Supplies and Services (43.9%) Supplies and Services (43.9%) Budgeted and His torical Expenditures by Expense Type MillionsGrey background indicates budgeted figures. Other Financing Uses Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY2022 FY20230 0.5 1 1.5 2 2.5 3 City of East Wenatchee | Budget Book 2023 Page 44 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 $181K of revenue in FY2023, which represents a 57.4% decrease over the prior year. Budgeted expenditures are projected to decrease by 57.4% or $243K to $181K in FY2023. Actual Revenue Source Budgeted Revenue Source Forecast Revenue Source Actual Expenditures Budgeted Expenditures Forecast Expenditures FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2.5M $5M $7.5M $10M $12.5M Revenue by Fund City of East Wenatchee | Budget Book 2023 Page 45 Budgeted and Historical 2023 Revenue by Fund MillionsGrey background indicates budgeted figures. Community Development Grants FundFY2019FY2020FY2021 FY2022FY20230 0.1 0.2 0.3 0.4 0.5 Revenues by Source City of East Wenatchee | Budget Book 2023 Page 46 Budgeted and Historical 2023 Revenues by Source MillionsGrey background indicates budgeted figures. Miscellaneous Revenues Intergovernmental RevenuesFY2019FY2020FY2021FY2022 FY20230 0.1 0.2 0.3 0.4 0.5 Revenue Source Intergovernmental Revenues $26,979 $125,707 $497,000 $180,589 -57.4% Miscellaneous Revenues $54 $0 $0 N/A Total Revenue Source:$26,979 $125,761 $497,000 $180,589 -57.4% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 47 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. Community Development Grants FundFY2019FY2020FY2021 FY2022FY20230 0.1 0.2 0.3 0.4 0.5 Expenditures by Function Expendi tures Other General Government $64,086 $47,403 $497,000 $180,589 -57.4% Total Expenditures:$64,086 $47,403 $497,000 $180,589 -57.4% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 48 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Capital Outlay (57.2%)Capital Outlay (57.2%) Capital Outlay (57.2%) Supplies and Services (42.8%)Supplies and Services (42.8%) Supplies and Services (42.8%) Budgeted and His torical Expenditures by Expense Type MillionsOther Financing Uses Supplies and Services Capital Outlay FY2019FY2020FY2021FY2022FY2023$0 $0.25 $0.5 $0.75 $1 $1.25 $1.5 $1.75 Expense Objects Suppli es and Servi ces $64,086 $47,403 $497,000 $180,589 -57.4% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 49 Total Expense Objects:$64,086 $47,403 $497,000 $180,589 -57.4% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 50 Affordable Housing Sales 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 rst imposes the tax (2040 for the City of East Wenatchee).   Summary The City of East Wenatchee is projecting $32K of revenue in FY2023. Budgeted expenditures are projected to stay the same in FY2023. Actual Revenue Source Budgeted Revenue Source Forecast Revenue Source Actual Expenditures Budgeted Expenditures Forecast Expenditures FY2020 FY2021 FY2022 FY2023 $0 $2.5M $5M $7.5M $10M $12.5M Revenue by Fund City of East Wenatchee | Budget Book 2023 Page 51 Budgeted and Historical 2023 Revenue by Fund MillionsGrey background indicates budgeted figures. Affordable Housing Sales Tax FundFY2020FY2021FY202 2FY20230 0.01 0.02 0.03 0.04 0.05 Affordable Housing Sales Tax Fund $13,495 $41,997 $32,000 $32,100 0.3% Total Affordable Housing Sales Tax Fund:$13,495 $41,997 $32,000 $32,100 0.3% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Revenues by Source City of East Wenatchee | Budget Book 2023 Page 52 Budgeted and Historical 2023 Revenues by Source MillionsGrey background indicates budgeted figures. Miscellaneous Revenues TaxesFY2020FY2021FY2022 FY20230 0.01 0.02 0.03 0.04 0.05 Revenue Source Taxes $13,495 $41,979 $32,000 $32,000 0% Miscellaneous Revenues $18 $0 $100 N/A Total Revenue Source:$13,495 $41,997 $32,000 $32,100 0.3% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 53 Budgeted and Historical 2023 Expenditures by Fund MillionsAffordable Housing Sales Tax FundFY2022 FY20230 0.01 0.02 0.03 0.04 0.05 Affordable Housing Sales Tax Fund $0 $45,000 $45,000 0% Total Affordable Housing Sales Tax Fund:$0 $45,000 $45,000 0% N ame FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function Expendi tures Planni ng $45,000 $45,000 0% Total Expenditures:$0 $45,000 $45,000 0% N ame FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Expense Type Expense Objects Suppli es and Servi ces $0 $45,000 $45,000 0% Total Expense Objects:$0 $45,000 $45,000 0% N ame FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 54 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 rst.  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 6 0% 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 specied 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 FY2023. Budgeted expenditures are projected to increase to stay the same in FY2023. Actual Revenue Source Budgeted Revenue Source Forecast Revenue Source Actual Expenditures Budgeted Expenditures Forecast Expenditures FY2021 FY2022 FY2023 $0 $2.5M $5M $7.5M $10M $12.5M Revenue by Fund City of East Wenatchee | Budget Book 2023 Page 55 Budgeted and Historical 2023 Revenue by Fund MillionsGrey background indicates budgeted figures. Housing & Related Services FundFY2021FY2022 FY20230 0.1 0.2 0.3 0.4 0.5 Housing & Related Services Fund $199,647 $500,000 $440,000 0% Total H o using & Related Services Fund:$199,647 $500,000 $440,000 0% N ame FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Revenues by Source City of East Wenatchee | Budget Book 2023 Page 56 Budgeted and Historical 2023 Revenues by Source MillionsGrey background indicates budgeted figures. TaxesFY2021FY2022 FY20230 0.1 0.2 0.3 0.4 0.5 Revenue Source Taxes $199,647 $500,000 $440,000 0% Total Revenue Source:$199,647 $500,000 $440,000 0% N ame FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 57 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. Housing & Related Services FundFY2021FY2022 FY20230 0.1 0.2 0.3 0.4 0.5 0.6 0.7 Housing & Related Services Fund $189,647 $500,000 $440,000 -26.7% Total H o using & Related Services Fund:$189,647 $500,000 $440,000 -26.7% N ame FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function Expendi tures Other General Government $189,647 $0 $0 N/A Planni ng $500,000 $440,000 -26.7% Total Expenditures:$189,647 $500,000 $440,000 -26.7% N ame FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Expense Type Expense Objects Suppli es and Servi ces $189,647 $500,000 $440,000 -26.7% Total Expense Objects:$189,647 $500,000 $440,000 -26.7% N ame FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 58 Transportation B enet District Fund Any city that has formed a transportation benet district (TBD) may impose a sales tax up to 0.2% to fund TBD projects (RCW 82.14.0455, RCW 36.73.040(3)(a), and RCW 36.73.065(1)).  The City of East Wenatchee opted to impose a 0.1% sales tax through a City Council vote in 2022, which is effective January 1, 2023. 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 $401K of revenue in FY2023. Budgeted expenditures are projected to increase by 86.3% or $278K to $600K in FY2023. Actual Revenue Source Budgeted Revenue Source Forecast Revenue Source Actual Expenditures Budgeted Expenditures Forecast Expenditures FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2.5M $5M $7.5M $10M $12.5M Revenue by Fund City of East Wenatchee | Budget Book 2023 Page 59 Budgeted and Historical 2023 Revenue by Fund MillionsGrey background indicates budgeted figures. Transportation Benefit District FundFY2019FY2020FY2021 FY2022FY20230 0.1 0.2 0.3 0.4 0.5 Transportati on Benet District Fund $260,132 $263,756 $250,100 $401,000 60.3% Total Transportation Benet District Fund:$260,132 $263,756 $250,100 $401,000 60.3% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 60 Revenues by Source Projected 2023 Revenues by Source Taxes (99.8%)Taxes (99.8%) Taxes (99.8%) Miscellaneous Revenues (0.2%)Miscellaneous Revenues (0.2%) Miscellaneous Revenues (0.2%) Budgeted and Historical 2023 Revenues by Source MillionsGrey background indicates budgeted figures. Miscellaneous Revenues TaxesFY2019FY2020FY2021 FY2022FY20230 0.1 0.2 0.3 0.4 0.5 Revenue Source N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 61 Taxes $260,132 $263,175 $249,900 $400,000 60% Miscellaneous Revenues $581 $200 $1,000 400% Total Revenue Source:$260,132 $263,756 $250,100 $401,000 60.3% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Fund Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. Transportation Benefit District FundFY2019FY2020FY2021 FY2022FY20230 0.1 0.2 0.3 0.4 0.5 0.6 0.7 Transportati on Benet District Fund $160,806 $190,718 $235,000 $600,000 86.3% Total Transportation Benet District Fund:$160,806 $190,718 $235,000 $600,000 86.3% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function Expendi tures Other General Government $160,806 $190,718 $235,000 $600,000 86.3% Total Expenditures:$160,806 $190,718 $235,000 $600,000 86.3% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 62 Expenditures by Expense Type Budgeted and His torical Expenditures by Expense Type MillionsSupplies and Services Capital Outlay Other Financing Uses Salaries and Benefits FY2019FY2020FY2021FY2022FY2023$0 $2 $4 $6 $8 $10 Expense Objects Other Financing Uses $152,181 $163,464 $235,000 $600,000 86.3% Suppli es and Servi ces $21,825 $0 $0 N/A Capital Outlay $8,625 $5,429 $0 $0 0% Total Expense Objects:$160,806 $190,718 $235,000 $600,000 86.3% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 63 SWAT Fund Summary The City of East Wenatchee is projecting $58.5K of revenue in FY2023, which represents a % increase over the prior year. B udgeted expenditures are projected to increase by % or $30K to $30K in FY2023. Budgeted Revenue Source Forecast Revenue Source Budgeted Expenditures Forecast Expenditures FY2022 FY2023 $0 $2.5M $5M $7.5M $10M $12.5M Revenue by Fund Budgeted and Historical 2023 Revenue by Fund MillionsSWAT Fund FY2023$0 $0.01 $0.02 $0.03 $0.04 $0.05 $0.06 $0.07 City of East Wenatchee | Budget Book 2023 Page 64 SWAT Fund $58,500 $58,500 N/A Total SWAT Fund:$58,500 $58,500 N /A N ameName FY2022 Pro jectedFY2022 Pro jected FY2023 BudgetedFY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Revenues by Source Projected 2023 Revenues by Source Intergovernmental Revenues (76.9%)Intergovernmental Revenues (76.9%) Intergovernmental Revenues (76.9%) Other Financing Sources (23.1%)Other Financing Sources (23.1%) Other Financing Sources (23.1%) Budgeted and Historical 2023 Revenues by Source MillionsOther Financing Sources Intergovernmental Revenues FY2023$0 $0.01 $0.02 $0.03 $0.04 $0.05 $0.06 $0.07 N ame FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 65 Revenue Source Intergovernmental Revenues $45,000 $45,000 N/A Other Financing Sources $13,500 $13,500 N/A Total Revenue Source:$58,500 $58,500 N /A N ame FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Fund Budgeted and Historical 2023 Expenditures by Fund MillionsSWAT Fund FY2023$0 $0.005 $0.01 $0.015 $0.02 $0.025 $0.03 $0.035 SWAT Fund $30,000 $30,000 N/A Total SWAT Fund:$30,000 $30,000 N /A N ame FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function Expendi tures Other General Government $30,000 $30,000 N/A Total Expenditures:$30,000 $30,000 N /A N ame FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Expense Type City of East Wenatchee | Budget Book 2023 Page 66 Budgeted and His torical Expenditures by Expense Type MillionsSupplies and Services Capital Outlay Other Financing Uses Salaries and BenefitsFY2022FY20230 1 2 3 4 5 6 7 8 Expense Objects Suppli es and Servi ces $30,000 $30,000 N/A Total Expense Objects:$30,000 $30,000 N /A N ame FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 67 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 FY2023, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to $6.5K in FY2023. Actual Revenue Source Budgeted Revenue Source Forecast Revenue Source Actual Expenditures Budgeted Expenditures Forecast Expenditures FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2.5M $5M $7.5M $10M $12.5M Revenue by Fund City of East Wenatchee | Budget Book 2023 Page 68 Budgeted and Historical 2023 Revenue by Fund MillionsGrey background indicates budgeted figures. Library FundFY2019FY2020FY2021 FY2022FY20230 0.002 0.004 0.006 0.008 Library Fund $7,000 $7,520 $7,525 $7,525 0% Total Library Fund:$7,000 $7,520 $7,525 $7,525 0% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 69 Revenues by Source Projected 2023 Revenues by Source Charges for Goods and Services (99.7%)Charges for Goods and Services (99.7%) Charges for Goods and Services (99.7%) Miscellaneous Revenues (0.3%)Miscellaneous Revenues (0.3%) Miscellaneous Revenues (0.3%) Budgeted and Historical 2023 Revenues by Source MillionsGrey background indicates budgeted figures. Miscellaneous Revenues Charges for Goods and ServicesFY2019FY2020FY2021FY2022 FY20230 0.002 0.004 0.006 0.008 Revenue Source N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 70 Charges for Goods and Services $7,000 $7,500 $7,500 $7,500 0% Miscellaneous Revenues $20 $25 $25 0% Total Revenue Source:$7,000 $7,520 $7,525 $7,525 0% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Fund Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. Library FundFY2019FY2020FY2021 FY2022FY20230 0.001 0.002 0.003 0.004 0.005 0.006 0.007 Library Fund $4,335 $2,835 $2,000 $6,500 0% Total Library Fund:$4,335 $2,835 $2,000 $6,500 0% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function Expendi tures Other General Government $4,335 $2,835 $2,000 $6,500 0% Total Expenditures:$4,335 $2,835 $2,000 $6,500 0% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 71 Expenditures by Expense Type Budgeted and His torical Expenditures by Expense Type MillionsSupplies and Services Capital Outlay Other Financing Uses Salaries and Benefits FY2019FY2020FY2021FY2022FY2023$0 $2 $4 $6 $8 Expense Objects Suppli es and Servi ces $4,335 $2,835 $2,000 $6,500 0% Total Expense Objects:$4,335 $2,835 $2,000 $6,500 0% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 72 Hotel/Motel Tax Fund Any city or town has the authority to levy lodging taxes, also known as “hot el/motel taxes,” on all charges for furnishing lodging at hot els, 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 t he 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 t ourism- related facilities. There are two lodging tax opt ions: A “basic” or “stat e-shared” lodging tax up to 2% that is t aken as a credit against t he 6.5% state sales tax rate, so that the lodging patron does not see any tax increase An “addit ional” or “special” lodging tax up to 2% on top of the stat e sales tax rate that result s in a higher tax bill for the patron Cities that imposed a combined lodging t ax 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 cit ies of Wenatchee and East Wenatchee. Summary The City of East Wenatchee is projecting $300.5K of revenue in FY2023, which represents a 20.2% increase over the prior year. Budgeted expenditures are projected to increase by 5.8% or $16K to $292K in FY2023. Actual Revenue Source Budgeted Revenue Source Forecast Revenue Source Actual Expenditures Budgeted Expenditures Forecast Expenditures FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2.5M $5M $7.5M $10M $12.5M Revenue by Fund City of East Wenatchee | Budget Book 2023 Page 73 Budgeted and Historical 2023 Revenue by Fund MillionsGrey background indicates budgeted figures. Hotel/Motel Tax FundFY2019FY2020FY2021 FY2022FY20230 0.1 0.2 0.3 0.4 Hotel/Motel Tax Fund $250,535 $356,192 $330,500 $300,500 20.2% Total H o tel/Motel Tax Fund:$250,535 $356,192 $330,500 $300,500 20.2% N ame FY2020 Actual FY2021 Actual FY2022 P rojected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Revenues by Source City of East Wenatchee | Budget Book 2023 Page 74 Budgeted and Historical 2023 Revenues by Source MillionsGrey background indicates budgeted figures. Miscellaneous Revenues TaxesFY2019FY2020FY2021 FY2022FY20230 0.1 0.2 0.3 0.4 Revenue Source Taxes $250,535 $355,974 $330,000 $300,000 20% Miscellaneous Revenues $218 $500 $500 N/A Total Revenue Source:$250,535 $356,192 $330,500 $300,500 20.2% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 75 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. Hotel/Motel Tax FundFY2019FY2020FY2021 FY2022FY20230 0.05 0.1 0.15 0.2 0.25 0.3 0.35 Hotel/Motel Tax Fund $169,434 $200,744 $256,000 $292,000 5.8% Total H o tel/Motel Tax Fund:$169,434 $200,744 $256,000 $292,000 5.8% N ame FY2020 Actual FY2021 Actual FY2022 P rojected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function Expendi tures Other General Government $169,434 $200,744 $256,000 $292,000 5.8% Total Expenditures:$169,434 $200,744 $256,000 $292,000 5.8% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 76 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Salaries and Benefits (90.3%)Salaries and Benefits (90.3%) Salaries and Benefits (90.3%) Capital Outlay (3.6%)Capital Outlay (3.6%) Capital Outlay (3.6%) Supplies and Services (2.3%)Supplies and Services (2.3%) Supplies and Services (2.3%) Other Financing Uses (2%)Other Financing Uses (2%) Other Financing Uses (2%) Salaries and Benefits (1.8%)Salaries and Benefits (1.8%) Salaries and Benefits (1.8%) Budgeted and His torical Expenditures by Expense Type MillionsOther Financing Uses Supplies and Services Capital Outlay Salaries and Benefits FY2019FY2020FY2021FY2022FY2023$0 $2 $4 $6 $8 Expense Objects Other Financing Uses $37,946 $120,000 $120,000 $136,000 13.3% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 77 Suppli es and Servi ces $131,488 $80,744 $136,000 $156,000 0% Total Expense Objects:$169,434 $200,744 $256,000 $292,000 5.8% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 78 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 forfeit ed 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 FY2023, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to N/A in FY2023. Actual Revenue Source Budgeted Revenue Source Forecast Revenue Source Budgeted Expenditures Forecast Expenditures FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2.5M $5M $7.5M $10M $12.5M Revenue by Fund City of East Wenatchee | Budget Book 2023 Page 79 Budgeted and Historical 2023 Revenue by Fund MillionsGrey background indicates budgeted figures. Drug FundFY2019FY2020FY2021 FY2022FY20230 0.0001 0.0002 0.0003 0.0004 0.0005 Drug Fund $23 $298 $20 $100 0% Total Drug Fund:$23 $298 $20 $100 0% N ame FY2020 Actual FY2021 Actual FY2022 P rojected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Revenues by Source City of East Wenatchee | Budget Book 2023 Page 80 Budgeted and Historical 2023 Revenues by Source MillionsGrey background indicates budgeted figures. Miscellaneous Revenues Fines and PenaltiesFY2019FY2020FY2021FY2 022FY20230 0.0001 0.0002 0.0003 0.0004 0.0005 Revenue Source Fines and Penalties $23 $296 $20 $100 0% Miscellaneous Revenues $0 $2 $0 $0 0% Total Revenue Source:$23 $298 $20 $100 0% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Fund Expenditures by Function Expenditures by Expense Type City of East Wenatchee | Budget Book 2023 Page 81 Criminal Jus tice Fund There are two separat e criminal justice distributions for cities, created by RCW 82.14.320 and 82.14.330. Each program originally (in state scal year 2000) appropriated a total of $4.6 million, to be increased each July by t he “scal growt h factor” set forth in RCW 43.135.025. The scal growth fact or is the average annual growth in state personal income for the prior ten scal years. The two statutes toget her contain ve separat e distribution programs of which the Cit y receives two distributions – Population and Special Programs. Population is distribut ed t o all cit ies on a per capita basis, wit h each city receiving a minimum of $1,000 no matter how small its population. All revenues must be used for criminal justice purposes as dened 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 capit a basis. All revenues must be used for innovat ive law enforcement st rategies, programs t o help at-risk children or child abuse victims, and programs to reduce t he level of domestic violence or to provide counseling for domest ic violence victims. Summary The City of East Wenatchee is projecting $20.5K of revenue in FY2023, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or N/A to $20K in FY2023. Actual Revenue Source Budgeted Revenue Source Forecast Revenue Source Actual Expenditures Budgeted Expenditures Forecast Expenditures FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2.5M $5M $7.5M $10M $12.5M Revenue by Fund City of East Wenatchee | Budget Book 2023 Page 82 Budgeted and Historical 2023 Revenue by Fund MillionsGrey background indicates budgeted figures. Criminal Justice FundFY2019FY2020FY2021 FY2022FY20230 0.005 0.01 0.015 0.02 0.025 Criminal Justice Fund $19,666 $20,718 $20,500 $20,500 0% Total Criminal Justice Fund:$19,666 $20,718 $20,500 $20,500 0% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Revenues by Source City of East Wenatchee | Budget Book 2023 Page 83 Budgeted and Historical 2023 Revenues by Source MillionsGrey background indicates budgeted figures. Miscellaneous Revenues Intergovernmental RevenuesFY2019FY2020FY2021FY2022 FY20230 0.005 0.01 0.015 0.02 0.025 Revenue Source Intergovernmental Revenues $19,666 $20,714 $20,500 $20,500 0% Miscellaneous Revenues $4 $0 $0 N/A Total Revenue Source:$19,666 $20,718 $20,500 $20,500 0% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 84 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. Criminal Justice FundFY2020FY2021 FY2022FY20230 0.01 0.02 0.03 0.04 0.05 0.06 0.07 Criminal Justice Fund $64,000 $20,000 $20,000 $20,000 0% Total Criminal Justice Fund:$64,000 $20,000 $20,000 $20,000 0% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function Expendi tures Other General Government $64,000 $20,000 $20,000 $20,000 0% Total Expenditures:$64,000 $20,000 $20,000 $20,000 0% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Expense Type Expense Objects Other Financing Uses $64,000 $20,000 $20,000 $20,000 0% Total Expense Objects:$64,000 $20,000 $20,000 $20,000 0% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 85 Events Board Fund The Event s Fund contains the revenues and expenditures for t he Events Department .  Expenses have been allocat ed 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 Event s Director. Support is also provided by the Police Department for public safety and trafc control, as well as the St reet 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 stat e-wide recreation and tourism boards and committees. The Events Depart ment is funded by a combinat ion of Hotel/Motel taxes, sponsorships, sales of promotional goods and event registrations.  The fund pays for t he salaries and benets of .67 FTE of an Events Director/Public Information Ofcer, in addition to the operat ional costs of hosting each of the respective event s mentioned above. Summary The City of East Wenatchee is projecting $156.75K of revenue in FY2023, which represents a 3.4% increase over the prior year. B udgeted expenditures are projected to increase by 11.2% or $16.12K to $159.9 9K in FY2023. Actual Revenue Source Budgeted Revenue Source Forecast Revenue Source Actual Expenditures Budgeted Expenditures Forecast Expenditures FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2.5M $5M $7.5M $10M $12.5M Revenue by Fund City of East Wenatchee | Budget Book 2023 Page 86 Budgeted and Historical 2023 Revenue by Fund MillionsGrey background indicates budgeted figures. Events Board FundFY2019FY2020FY2021 FY2022FY20230 0.025 0.05 0.075 0.1 0.125 0.15 0.175 Events Board Fund $38,516 $124,633 $141,750 $156,750 3.4% Total Events Board Fund:$38,516 $124,633 $141,750 $156,750 3.4% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 87 Revenues by Source Projected 2023 Revenues by Source Other Financing Sources (86.8%)Other Financing Sources (86.8%) Other Financing Sources (86.8%) Charges for Goods and Services (11%)Charges for Goods and Services (11%) Charges for Goods and Services (11%) Miscellaneous Revenues (2.2%)Miscellaneous Revenues (2.2%) Miscellaneous Revenues (2.2%) Budgeted and Historical 2023 Revenues by Source MillionsTaxes Miscellaneous Revenues Charges for Goods and Services Other Financing Sources FY2019FY2020FY2021FY2022FY2023$0 $0.025 $0.05 $0.075 $0.1 $0.125 $0.15 $0.175 Revenue Source Charges for Goods and Services $320 $2,608 $19,720 $17,250 -41.8% Miscellaneous Revenues $250 $2,025 $2,030 $3,500 75% Other Financing Sources $37,946 $120,000 $120,000 $136,000 13.3% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 88 Total Revenue Source:$38,516 $124,633 $141,750 $156,750 3.4% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Fund Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. Events Board FundFY2019FY2020FY2021 FY2022FY20230 0.05 0.1 0.15 0.2 Events Board Fund $72,720 $121,661 $136,855 $159,985 11.2% Total Events Board Fund:$72,720 $121,661 $136,855 $159,985 11.2% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function Expendi tures Special Events $72,720 $121,161 $133,055 $152,435 6% Legislative $500 $0 $0 N/A Events - PFOF $0 $0 $3,800 $7,550 N/A Total Expenditures:$72,720 $121,661 $136,855 $159,985 11.2% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 89 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Other Financing Uses (84.8%)Other Financing Uses (84.8%) Other Financing Uses (84.8%) Salaries and Benefits (8.9%)Salaries and Benefits (8.9%) Salaries and Benefits (8.9%) Supplies and Services (5.9%)Supplies and Services (5.9%) Supplies and Services (5.9%) Capital Outlay (0.5%)Capital Outlay (0.5%) Capital Outlay (0.5%) Expense Objects Sal ari es and Benets $51,688 $98,932 $93,000 $93,000 1.1% Suppli es and Servi ces $21,032 $22,729 $43,855 $61,985 19.5% Capital Outlay $0 $5,000 N/A Total Expense Objects:$72,720 $121,661 $136,855 $159,985 11.2% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 90 B ond Redemption 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 $761K of revenue in FY2023, which represents a % increase over the prior year. Budgeted expenditures are projected to increase by 43.9% or $239 K to $783K in FY2023. Actual Revenue Source Budgeted Revenue Source Forecast Revenue Source Actual Expenditures Budgeted Expenditures Forecast Expenditures FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2.5M $5M $7.5M $10M $12.5M Revenue by Fund City of East Wenatchee | Budget Book 2023 Page 91 Budgeted and Historical 2023 Revenue by Fund MillionsBond Redemption Fund FY2019FY2020FY2021FY2023$0 $0.2 $0.4 $0.6 $0.8 $1 Bond Redemption Fund $815,000 $1,039 $1,000 $761,000 N/A Total Bond Redemption Fund:$815,000 $1,039 $1,000 $761,000 N /A N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Revenues by Source Budgeted and Historical 2023 Revenues by Source MillionsTaxes Miscellaneous Revenues Other Financing Sources FY2019FY2020FY2021FY2023$0 $0.2 $0.4 $0.6 $0.8 $1 City of East Wenatchee | Budget Book 2023 Page 92 Revenue Source Taxes $155,000 $0 $0 0% Miscellaneous Revenues $1,039 $1,000 $1,000 N/A Other Financing Sources $660,000 $0 $760,000 N/A Total Revenue Source:$815,000 $1,039 $1,000 $761,000 N /A N ameName FY2020 ActualFY2020 Actual FY2021 ActualFY2021 Actual FY2022 ProjectedFY2022 Projected FY2023 BudgetedFY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Fund Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. Bond Redemption FundFY2019FY2020FY2021 FY2022FY20230 0.5 0.25 0.75 1 Bond Redemption Fund $47,842 $210,495 $544,000 $783,000 43.9% Total Bond Redemption Fund:$47,842 $210,495 $544,000 $783,000 43.9% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function Expendi tures Other General Government $47,842 $210,495 $544,000 $783,000 43.9% Total Expenditures:$47,842 $210,495 $544,000 $783,000 43.9% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Expense Type City of East Wenatchee | Budget Book 2023 Page 93 Expense Objects Debt Service Princi pal $44,441 $165,000 $377,000 $545,000 44.6% Debt Service Interest $3,401 $45,495 $167,000 $238,000 42.5% Total Expense Objects:$47,842 $210,495 $544,000 $783,000 43.9% N ameName FY2020 ActualFY2020 Actual FY2021 ActualFY2021 Actual FY2022 ProjectedFY2022 Projected FY2023 BudgetedFY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 94 Street Improvements Fund The St reet Improvements Fund was est ablished and used by t he C ity t o fund and manage capit al project s related to streets – st reets, curbs, gutters, sidewalks, underground utilit ies, et c. 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 coordinat ion with other utility and government al entity partners. Funding is generally received from either Federal or State sources that involve a variable funding cont ribution support by the City. Funding through bonded debt has also been a source of funds for the Cit y for t hese projects in t he past. Summary The City of East Wenatchee is projecting $12.03M of revenue in FY2023, which represents a 139.9% increase over the prior year. Budgeted expenditures are projected to increase by 136.8% or $7.42M to $12.84M in FY2023. Actual Revenue Source Budgeted Revenue Source Forecast Revenue Source Actual Expenditures Budgeted Expenditures Forecast Expenditures FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2.5M $5M $7.5M $10M $12.5M $15M Revenue by Fund City of East Wenatchee | Budget Book 2023 Page 95 Budgeted and Historical 2023 Revenue by Fund MillionsGrey background indicates budgeted figures. Street Improvements FundFY2019FY2020FY2021 FY2022FY20230 10 2.5 5 7.5 12.5 15 Street Improvements Fund $1,503,121 $5,979,605 $4,720,278 $12,032,000 139.9% Total Street Improvements Fund:$1,503,121 $5,979,605 $4,720,278 $12,032,000 139.9% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Revenues by Source Projected 2023 Revenues by Source Intergovernmental Revenues (93.4%)Intergovernmental Revenues (93.4%) Intergovernmental Revenues (93.4%) Other Financing Sources (6.6%)Other Financing Sources (6.6%) Other Financing Sources (6.6%) City of East Wenatchee | Budget Book 2023 Page 96 Budgeted and Historical 2023 Revenues by Source MillionsGrey background indicates budgeted figures. Taxes Miscellaneous Revenues Other Financing Sources Intergovernmental RevenuesFY2019FY2020FY2021FY2022FY20230 10 2.5 5 7.5 12.5 15 Revenue Source Taxes $20,000 $0 $0 0% Intergovernmental Revenues $1,096,865 $4,095,999 $3,489,278 $11,232,000 202.1% Miscellaneous Revenues $307 $447 $0 $0 0% Other Financing Sources $385,949 $1,883,158 $1,231,000 $800,000 -38.3% Total Revenue Source:$1,503,121 $5,979,605 $4,720,278 $12,032,000 139.9% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 97 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. Street Improvements FundFY2019FY2020FY2021 FY2022FY20230 5 10 15 Street Improvements Fund $1,852,875 $6,064,035 $3,876,954 $12,839,300 136.8% Total Street Improvements Fund:$1,852,875 $6,064,035 $3,876,954 $12,839,300 136.8% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function Expendi tures Other General Government $1,852,875 $6,064,035 $3,876,954 $12,839,300 136.8% Total Expenditures:$1,852,875 $6,064,035 $3,876,954 $12,839,300 136.8% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 98 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Supplies and Services (98.6%)Supplies and Services (98.6%) Supplies and Services (98.6%) Capital Outlay (1.1%)Capital Outlay (1.1%) Capital Outlay (1.1%) Salaries and Benefits (0.3%)Salaries and Benefits (0.3%) Salaries and Benefits (0.3%) Budgeted and His torical Expenditures by Expense Type MillionsGrey background indicates budgeted figures. Other Financing Uses Salaries and Benefits Capital Outlay Supplies and ServicesFY2019FY2020FY2021FY2022FY202 30 2.5 5 7.5 10 12.5 15 City of East Wenatchee | Budget Book 2023 Page 99 Expense Objects Other Financing Uses $500,000 $0 $0 -100% Sal ari es and Benets $0 $33,300 $33,300 0% Suppli es and Servi ces $497,275 $746,806 $1,630,154 $12,662,000 406.4% Capital Outlay $1,355,599 $4,817,230 $2,213,500 $144,000 -94% Total Expense Objects:$1,852,875 $6,064,035 $3,876,954 $12,839,300 136.8% N ameName FY2020 ActualFY2020 Actual FY2021 ActualFY2021 Actual FY2022 Pro jectedFY2022 Pro jected FY2023 BudgetedFY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 100 Capital Improvements Fund Capit al Improvements for this fund are specically provided by receipts of Real Estate Excise Tax (REET) paid by the seller in real estat e 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 at 1.28%, but effect ive January 1, 2020, the state implemented a graduated tax scale based on the selling price of the propert y, with the sale price thresholds adjusted on a four-year schedule (see RCW 82.45.060). The sale of real property classied as t imberland or agricultural land remains taxed at a at 1.28% regardless of the sale price. The two main REET options for cities and towns are: REET 1 (“rst quarter percent”) – Any city or t own may levy a 0.25% real estate excise tax primarily for capital project s and limited maintenance REET 2 (“second quarter percent”) – Additional 0.25% real estat e excise tax primarily for capital projects and limited maintenance, but may only be imposed by cities that are fully planning under the Growt h Management Act (GMA) Summary The City of East Wenatchee is projecting $601.5K of revenue in FY2023, which represents a 90.7% decrease over the prior year. Budgeted expenditures are projected to decrease by 47.2% or $3.42M to $3.83M in FY2023. Actual Revenue Source Budgeted Revenue Source Forecast Revenue Source Actual Expenditures Budgeted Expenditures Forecast Expenditures FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2.5M $5M $7.5M $10M $12.5M Revenue by Fund City of East Wenatchee | Budget Book 2023 Page 101 Budgeted and Historical 2023 Revenue by Fund MillionsGrey background indicates budgeted figures. Capital Improvements FundFY2019FY2020FY2021 FY2022FY20230 2 4 6 8 Capital Improvements Fund $567,417 $4,618,641 $6,651,500 $601,500 -90.7% Total Capital Impro vements Fund:$567,417 $4,618,641 $6,651,500 $601,500 -90.7% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Revenues by Source Projected 2023 Revenues by Source Taxes (99.8%)Taxes (99.8%) Taxes (99.8%) Miscellaneous Revenues (0.2%)Miscellaneous Revenues (0.2%) Miscellaneous Revenues (0.2%) City of East Wenatchee | Budget Book 2023 Page 102 Budgeted and Historical 2023 Revenues by Source MillionsIntergovernmental Revenues Other Financing Sources Miscellaneous Revenues Taxes FY2019FY2020FY2021FY2022FY2023$0 $1 $2 $3 $4 $5 $6 $7 Revenue Source Taxes $567,401 $654,414 $650,000 $600,000 33.3% Miscellaneous Revenues $15 $1,827 $1,500 $1,500 N/A Other Financing Sources $0 $3,962,400 $6,000,000 $0 -100% Total Revenue Source:$567,417 $4,618,641 $6,651,500 $601,500 -90.7% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 103 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. Capital Improvements FundFY2019FY2020FY2021 FY2022FY20230 2 4 6 8 Capital Improvements Fund Other Financing Uses $0 $250,000 $250,000 $680,000 172% Capital Outlay $281,890 $4,325,405 $4,215,000 $3,150,000 -55% Total Capital Impro vements Fund:$281,890 $4,575,405 $4,465,000 $3,830,000 -47.2% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function Expendi tures Other General Government $281,890 $4,575,405 $4,465,000 $3,830,000 -47.2% Total Expenditures:$281,890 $4,575,405 $4,465,000 $3,830,000 -47.2% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 104 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Salaries and Benefits (50.1%)Salaries and Benefits (50.1%) Salaries and Benefits (50.1%) Capital Outlay (26%)Capital Outlay (26%) Capital Outlay (26%) Supplies and Services (17.1%)Supplies and Services (17.1%) Supplies and Services (17.1%) Other Financing Uses (5.6%)Other Financing Uses (5.6%) Other Financing Uses (5.6%) Salaries and Benefits (1%)Salaries and Benefits (1%) Salaries and Benefits (1%) Supplies and Services (0.2%)Supplies and Services (0.2%) Supplies and Services (0.2%) Expense Objects Other Financing Uses $0 $250,000 $250,000 $680,000 172% Capital Outlay $281,890 $4,325,405 $4,215,000 $3,150,000 -55% Total Expense Objects:$281,890 $4,575,405 $4,465,000 $3,830,000 -47.2% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 105 Stormwater Any city or town may impose a business and occupation tax upon the income (as dened by local ordinance) of public and private utilities providing services within t he boundaries of a city, and/or upon the city’s own municipal utilities (referred to as a “utility tax”). There is no limit ation on the tax rate for st ormwater utilities. Ideally, all utility rates, system charges, and service fees should be set t o recover t he 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 t o say that it functions as a business activity separate from the general government activities. Summary The City of East Wenatchee is projecting $5.79M of revenue in FY2023, which represents a 608.5% increase over the prior year. Budgeted expenditures are projected to increase by 583.2% or $5.62M to $6 .58M in FY2023. Actual Revenue Source Budgeted Revenue Source Forecast Revenue Source Actual Expenditures Budgeted Expenditures Forecast Expenditures FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2.5M $5M $7.5M $10M $12.5M Revenue by Fund City of East Wenatchee | Budget Book 2023 Page 106 Budgeted and Historical 2023 Revenue by Fund MillionsGrey background indicates budgeted figures. StormwaterFY2020FY2021 FY2022FY20230 1 2 3 4 5 6 7 Stormwater $3,325,034 $622,444 $754,600 $5,791,788 608.5%$4,974,288 Total Sto rmwater:$3,325,034 $622,444 $754,600 $5,791,788 608.5%$4,974,288 N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% Change) FY2022 Budgeted vs. FY2023 Budgeted ($ C hange) City of East Wenatchee | Budget Book 2023 Page 107 Revenues by Source Projected 2023 Revenues by Source Intergovernmental Revenues (90.9%)Intergovernmental Revenues (90.9%) Intergovernmental Revenues (90.9%) Charges for Goods and Services (9.1%)Charges for Goods and Services (9.1%) Charges for Goods and Services (9.1%) Budgeted and Historical 2023 Revenues by Source MillionsGrey background indicates budgeted figures. Other Increases in Fund Resources Miscellaneous Revenues Other Financing Sources Charges for Goods and Services Intergovernmental RevenuesFY2020FY2021 FY2022FY20230 1 2 3 4 5 6 7 N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% Change) FY2022 Budgeted vs. FY2023 Budgeted ($ C hange) City of East Wenatchee | Budget Book 2023 Page 108 Revenue Source Intergovernmental Revenues $2,730,797 $65,372 $217,000 $5,266,788 1,700.6%$4,974,288 Charges for Goods and Services $526,676 $550,949 $535,000 $525,000 0%$0 Miscellaneous Revenues $1,502 $3,810 $1,500 $0 0%$0 Other Increases in Fund Resources $2,314 $1,100 $0 N/A $0 Other Financing Sources $66,059 $0 $0 0%$0 Total Revenue Source:$3,325,034 $622,444 $754,600 $5,791,788 608.5%$4,974,288 N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% Change) FY2022 Budgeted vs. FY2023 Budgeted ($ C hange) Expenditures by Fund Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. StormwaterFY2020FY2021 FY2022FY20230 1 2 3 4 5 6 7 Stormwater Other Financing Uses $729,962 $252,000 $202,000 288.5%$150,000 Sal ari es and Benets $177,010 $159,283 $143,800 $226,800 0%$0 Suppli es and Services $337,728 $389,662 $289,780 $357,063 -10.5%-$42,000 N ame FY2020 Actual FY2021 Actual FY2022 P rojected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% Change) FY2022 Budgeted vs. FY2023 Budgeted ($ C hange) City of East Wenatchee | Budget Book 2023 Page 109 Capital Outlay $643,073 $173,714 $234,000 $5,792,635 1,932.5%$5,507,635 Total Stormwater:$1,157,811 $1,452,621 $919,580 $6,578,498 583.2%$5,615,635 N ame FY2020 Actual FY2021 Actual FY2022 P rojected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% Change) FY2022 Budgeted vs. FY2023 Budgeted ($ C hange) Expenditures by Function Expendi tures Other General Government $728,000 $250,000 $200,000 300%$150,000 General Government $207,487 $185,148 $130,380 $155,263 0%$0 NPDES $950,325 $539,473 $539,200 $6,223,235 721.4%$5,465,635 Total Expenditures:$1,157,811 $1,452,621 $919,580 $6,578,498 583.2%$5,615,635 N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% Change) FY2022 Budgeted vs. FY2023 Budgeted ($ C hange) Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Capital Outlay (88.1%)Capital Outlay (88.1%) Capital Outlay (88.1%) Supplies and Services (5.4%)Supplies and Services (5.4%) Supplies and Services (5.4%) Salaries and Benefits (3.4%)Salaries and Benefits (3.4%) Salaries and Benefits (3.4%) Other Financing Uses (3.1%)Other Financing Uses (3.1%) Other Financing Uses (3.1%) City of East Wenatchee | Budget Book 2023 Page 110 Budgeted and His torical Expenditures by Expense Type MillionsOther Financing Uses Salaries and Benefits Supplies and Services Capital Outlay FY2020FY2021FY2022FY2023$0 $2 $4 $6 $8 Expense Objects Other Financing Uses $0 $729,962 $252,000 $202,000 288.5%$150,000 Sal ari es and Benets $177,010 $159,283 $143,800 $226,800 0%$0 Suppli es and Services $337,728 $389,662 $289,780 $357,063 -10.5%-$42,000 Capital Outlay $643,073 $173,714 $234,000 $5,792,635 1,932.5%$5,507,635 Total Expense Objects:$1,157,811 $1,452,621 $919,580 $6,578,498 583.2%$5,615,635 N ame FY2020 Actual FY2021 Actual FY2022 P rojected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% Change) FY2022 Budgeted vs. FY2023 Budgeted ($ C hange) City of East Wenatchee | Budget Book 2023 Page 111 Equipment Purchase, Repair & Replacement Fund 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 efciency by giving the government a way to allow expensive equipment and supplies to be rent ed t o the government’s various depart ments. ER&R funds are internal service funds and should operate on a cost reimbursement basis (without generat ing a prot ). Cit ies 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 Depart ment, and it s vehicles, in t he ER&R fund. Summary The City of East Wenatchee is projecting $577K of revenue in FY2023, which represents a 33.9% decrease over the prior year. Budgeted expenditures are projected to decrease by 25.9% or $156.1K to $447K in FY2023. Actual Revenue Source Budgeted Revenue Source Forecast Revenue Source Actual Expenditures Budgeted Expenditures Forecast Expenditures FY2019 FY2020 FY2021 FY2022 FY2023 $0 $2.5M $5M $7.5M $10M $12.5M Revenue by Fund City of East Wenatchee | Budget Book 2023 Page 112 Budgeted and Historical 2023 Revenue by Fund MillionsGrey background indicates budgeted figures. Equipment Purchase, Repair & Replacement FundFY2019FY2020FY2021FY20 22FY20230 0.2 0.4 0.6 0.8 1 Equipment Purchase, Repair & Replacement Fund Charges for Goods and Servi ces $402,308 $0 $0 -100% Miscellaneous Revenues $21,441 $52 $500 $0 0% Other Increases in Fund Resources $5,075 $0 $0 N/A Other Financing Sources $436,073 $394,000 $877,291 $577,000 52.9% Total Equipment Purchase, Repair & Replacement Fund:$457,514 $801,435 $877,791 $577,000 -33.9% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Revenues by Source City of East Wenatchee | Budget Book 2023 Page 113 Budgeted and Historical 2023 Revenues by Source MillionsTaxes Charges for Goods and Services Other Increases in Fund Resources Miscellaneous Revenues Other Financing Sources FY2019FY2020FY2021FY2022FY2023$0 $0.2 $0.4 $0.6 $0.8 $1 Revenue Source Charges for Goods and Servi ces $402,308 $0 $0 -100% Miscellaneous Revenues $21,441 $52 $500 $0 0% Other Increases in Fund Resources $5,075 $0 $0 N/A Other Financing Sources $436,073 $394,000 $877,291 $577,000 52.9% Total Revenue Source:$457,514 $801,435 $877,791 $577,000 -33.9% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 114 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. Equipment Purchase, Repair & Replacement FundFY2019FY2020FY2021FY20 22FY20230 0.1 0.2 0.3 0.4 0.5 0.6 0.7 Equipment Purchase, Repair & Replacement Fund Sal ari es and Benets $44,206 $58,535 $46,100 $51,000 8.3% Suppli es and Servi ces $72,887 $59,719 $73,500 $66,000 0% Capital Outlay $422,969 $405,848 $515,000 $330,000 -32.7% Total Equipment Purchase, Repair & Replacement Fund:$540,061 $524,101 $634,600 $447,000 -25.9% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function Expendi tures Other General Government $540,061 $524,101 $634,600 $447,000 -25.9% Total Expenditures:$540,061 $524,101 $634,600 $447,000 -25.9% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 115 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Other Financing Uses (66.6%)Other Financing Uses (66.6%) Other Financing Uses (66.6%) Capital Outlay (24.7%)Capital Outlay (24.7%) Capital Outlay (24.7%) Supplies and Services (4.9%)Supplies and Services (4.9%) Supplies and Services (4.9%) Salaries and Benefits (3.8%)Salaries and Benefits (3.8%) Salaries and Benefits (3.8%) Expense Objects Sal ari es and Benets $44,206 $58,535 $46,100 $51,000 8.3% Suppli es and Servi ces $72,887 $59,719 $73,500 $66,000 0% Capital Outlay $422,969 $405,848 $515,000 $330,000 -32.7% Total Expense Objects:$540,061 $524,101 $634,600 $447,000 -25.9% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 116 DEPARTMENTS City of East Wenatchee | Budget Book 2023 Page 117 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 t he city and county are levying the rst half, the count y must credit back the full amount of the city’s rst half sales tax under RCW 82.14.040(1) so t hat t he combined rate does not exceed 0.5%. However, 15% of the rst half-cent collected wit hin the city must then be distributed to the county. In effect, this drops the C ity’s rst 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 t ax 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 t he same as above where the C ity receives 0.425% of the 0.5% with the rest going to Douglas County. Property Tax – a tax on all property located with C ity limits, unless specically exempt. All property can be divided into t wo major categories – real propert y and personal property. Real property includes land, buildings, st ructures, and afxed improvements generally classied as immovable, e.g., paving, fencing (RCW 84.04.090). Personal property (RC W 84.04.080) by its nature is not permanently attached and, therefore, is movable. Due to the multitude of t axing dist rict s, levy amount s, and rate limits, Washington’s propert y tax struct ure gets very complicated. Please cont act the City’s Finance Department for further clarication on propert y tax revenue. Criminal Jus tice Sales Tax – RC W 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 count y, but t he county must share its revenues with all cities and towns in the county. The statute denes criminal justice purposes as act ivities that substantially assist t he criminal justice system. Utility Taxes – a tax upon the income (as dened by local ordinance) of public and private utilit ies providing services within the boundaries of a city, and/or upon the city’s own municipal utilities. Cities and t owns are also authorized by statut e to impose utilit y taxes upon public utility districts that operate works, plants, or facilities wit hin the city or town for the sale of electricity. Revenues are unrestricted and may be used for any lawful governmental purpose. The max imum tax rate may not exceed 6% for elect ric, 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 – RC W 9.46.110 allows a t ax upon the gambling activities located within City limit s where the revenues are restricted and must be used for public safet y purposes. Gambling t axes may be imposed by t he legislative body and do not require voter approval. Maximum tax rates depend upon the t ype of gambling activity, but do not exceed 20% Liquor Distributions – All cities and t owns receive a port ion of state liquor revenues. There are two separate liquor distributions – “liquor prots” and “liquor excise.” Both liquor excise and liquor prots are distributed to all cities on a strictly per capit a basis. At least 2% of liquor excise revenue must be used for an alcohol or drug addiction program under RC W 71.24.555. The remaining 98% is unrest rict ed and may be used for any lawful governmental purpose. At least 2% of liquor prots revenue must be used for an alcohol or drug addict ion 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 2023 Page 118 Marijuana Excise Tax – A portion of the state’s marijuana excise tax is distributed to cities and counties depending on t heir marijuana policies. No clear guidance exists on use of t he revenues, but the stated int ent of I-502 is that marijuana legalization will “[allow] law enforcement resources to be focused on violent and propert y crimes [and generate] new state and local t ax revenue for education, health care, research, and substance abuse prevention.” Two separate components of marijuana excise tax exist : A per capit a share that is dist ributed to all cities and counties that do not prohibit marijuana businesses; and A retail share distribut ed to cities and counties where marijuana retailers are located, in proportion to statewide marijuana revenues Franchis e Fees – Franchise agreement s are contracts bet ween the cit y and public or privat e ut ility 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 utilit y infrastructure within the right -of-way while minimizing interference wit h 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 administ rative 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 cont ributions. Business Licenses – Any city may require a general business license for any person or company “engaging in business” wit hin its boundaries. This includes businesses t hat are physically located within the city, as well as businesses that are physically located elsewhere bug engage in business wit hin the city. Revenues Summary 8,187,305 -$1,419,340 (-14.77% vs. prior year) General Fund Revenues Proposed and Historical Budget vs . Actual Actual Budgeted FY2019 FY2020 FY2021 FY2022 FY2023 0 10M 2.5M 5M 7.5M 12.5M City of East Wenatchee | Budget Book 2023 Page 119 Revenue by Fund Budgeted and Historical 2023 Revenue by Fund MillionsGrey background indicates budgeted figures. General FundFY2019FY2020FY2021 FY2022FY20230 2 4 6 8 10 12 General Fund Real & Personal Property Tax $1,256,268 $1,360,498 $1,365,000 $1,340,000 1.7% Local Retai l Sales & Use Tax $3,779,985 $4,389,641 $4,200,000 $4,200,000 9.1% Criminal Justice Sales Tax $336,126 $457,966 $525,000 $450,000 46.4% Electric Util ity Tax $346,273 $357,596 $360,230 $370,000 2.7% Natural Gas Uti lity Tax $39,675 $41,817 $50,000 $45,000 27.1% Recycli ng $272 $0 $0 N/A Phone/Cell ular Util ity Tax $233,832 $155,400 $110,000 $0 -100% Gambling Tax $272,859 $505,721 $520,000 $500,000 51.8% Fireworks Permits $300 $350 $500 $0 -100% Taxicab Licenses & Permits $594 $1,035 $1,200 $1,000 25% Franchise Fees - Cable $70,443 $92,370 $88,000 $85,000 -7.3% Franchise Fees - Fiber Opti cs $4,000 $4,000 N/A Business Licenses & Permits $110,510 $128,503 $150,000 $165,000 58.7% Other Business Lic & Permi ts $660 $57 $0 $660 0% Buildi ng & Structure Permits $78,039 $48,739 $100,000 $100,000 0% Gun Permits $5,979 $6,991 $6,000 $6,000 4.5% Sign Permits $0 $411 $125 $125 0% ESD SRO Reimbursement $20,000 $160,000 166.7% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 120 Ameri can Rescue Pl an Funds $1,528,693 $1,528,692 $0 -100% IRS Refund $723 $0 $0 N/A CARES Act Grant Reimbursements $616,950 $0 $0 0% Columbia River Drug Task Force $7,542 $0 $0 0% AOC CARES Act Rei mbursement $23,848 $0 $0 N/A WaState Court Equip Reimb $300 $18,000 $18,000 N/A Washi ngton Courts Funding $20,000 $0 $0 0% Dept. of Ecology SMP Grant $0 $16,800 $0 $0 0% Trafc Safety Commission Grt $3,548 $4,074 $0 $0 0% TSC - Seatbelt Emphasis Patrols $0 $0 $0 $1,000 15.7% Distracted Drivi ng Enforcement Patrol $1,313 $3,685 $6,000 $3,000 12.7% TSC - DUI Emphasis Patrol $1,692 $894 $0 $3,000 11% TSC - Walker & Roll er Safety Project $6,000 $0 N/A Dept. of Commerce Grant $0 $15,920 $0 $0 0% WA ST Ofce of Public Defense $20,000 $0 $0 $0 -100% RIVERCOM 911 Funding Assistance $19,714 $15,307 $11,000 $11,000 N/A PUD Privil ege Tax $45,460 $43,105 $44,000 $44,000 2.3% Multi modal Transportation $4,672 $4,704 $0 $0 0% City Assistance $37,690 $63,662 $60,000 $60,000 200% Marijuana Excise Tax Distribution $33,078 $38,219 $43,000 $30,000 0% DUI - Cities All ocati on $1,993 $2,261 $2,200 $2,000 0% Liquor Excise Tax $86,415 $96,690 $100,000 $97,000 8.9% Liquor Board Prots $110,050 $108,558 $108,000 $108,000 0.4% Background Check Fees $0 $0 $0 $90 0% Dupli cating Services - Court & Police $0 $3 $0 $100 0% Copy and Dupl ication Fees - Admin $0 $0 $110 $70 0% Recording and Filing Fees $0 $74 $0 $60 0% Waste Management Annual Fee $5,000 $5,000 $80,000 $80,000 0% Personnel Servi ces $3,715 $6,000 $0 0% Patrol Rei mbursement $9,234 $0 $0 N/A Adult Probation Services $52,561 $58,918 $35,000 $35,000 -43.5% Housing of Pri soners $9,266 $7,820 $4,000 $4,000 -79.2% Fire Marshall Inspection Services $4,721 $2,763 $3,000 $3,000 -25% Plan Checking Fees $39,653 $23,246 $45,000 $45,000 -10% Engineering Review Fees $1,335 $802 $1,000 $1,000 0% Sepa Permits $976 $1,722 $1,200 $1,200 0% Planni ng & Development Fees $6,786 $8,141 $10,000 $10,000 42.9% Fines And Penalties $140,918 $158,736 $70,000 $70,000 -60.1% Public Defender Costs $13,361 $13,099 $6,500 $6,500 -71.1% Restitution $500 $200 $0 $400 0% Interest Earnings $46,091 $9,919 $0 $55,000 N/A Interest Earnings $43,845 $40,000 $0 -100% Sal es Tax Interest $4,970 $2,778 $3,000 $4,000 0% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 121 Rental Income - 311 9th St NE $13,847 $14,380 $10,000 $12,000 -14.3% Rental Income - 50 Simon Street $75,747 $12,000 $48,000 73.9% Contri butions from Nongovernmental Sources $1,286 $500 $0 $0 N/A Cash Adjustments $6 $1 $0 $0 0% Other Misc Revenue $2 $0 $0 N/A Miscellaneous Revenue $2,275 $8,455 $25,000 $7,000 0% Fireworks - Cleaning Deposit $2,500 $2,000 $0 $0 N/A Fireworks - Dcfd Remittance $300 $50 $0 $0 N/A Fireworks - Cleaning Deposit $2,500 $2,000 $0 -100% Fireworks - Dcfd Remittance $300 $0 $0 -100% Crime Victi m Assessment $2,363 $0 $0 0% State Surcharge $823 $0 $0 0% State Share Weapons Permi t Fee $8,718 $0 $0 0% Court Remittance - State $137,837 $0 $0 0% Proceeds - Disposition of Assets $12,490 $1,043 $1,000 $1,000 -89.8% Insurance Recoveries - Capital Assets $34,991 $0 $0 $100 0% Transfer In - Street Imp Fund $500,000 $0 $0 -100% Insurance Recoveries $32,150 $15,623 $0 $0 0% Total General Fund:$8,168,175 $10,434,631 $9,781,757 $8,187,305 -14.8% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Revenues by Source Projected 2023 Revenues by Source Taxes (84.3%)Taxes (84.3%) Taxes (84.3%) Intergovernmental Revenues (6.6%)Intergovernmental Revenues (6.6%) Intergovernmental Revenues (6.6%) Licenses and Permits (4.4%)Licenses and Permits (4.4%) Licenses and Permits (4.4%) Charges for Goods and Services (2.2%)Charges for Goods and Services (2.2%) Charges for Goods and Services (2.2%) Miscellaneous Revenues (1.5%)Miscellaneous Revenues (1.5%) Miscellaneous Revenues (1.5%) Fines and Penalties (0.9%)Fines and Penalties (0.9%) Fines and Penalties (0.9%) Other Financing Sources (0.01%)Other Financing Sources (0.01%) Other Financing Sources (0.01%) City of East Wenatchee | Budget Book 2023 Page 122 Budgeted and Historical 2023 Revenues by Source MillionsGrey background indicates budgeted figures. Other Increases in Fund Resources Other Financing Sources Fines and Penalties Miscellaneous Revenues Charges for Goods and Services Licenses and Permits Intergovernmental Revenues TaxesFY2019FY2020FY2021 FY2022FY20230 10 2.5 5 7.5 12.5 Revenue So urce Taxes Real & Personal Property Tax $1,256,268 $1,360,498 $1,365,000 $1,340,000 Local Retail Sales & Use Tax $3,779,985 $4,389,641 $4,200,000 $4,200,000 Criminal Justice Sal es Tax $336,126 $457,966 $525,000 $450,000 Electric Utility Tax $346,273 $357,596 $360,230 $370,000 Natural Gas Utili ty Tax $39,675 $41,817 $50,000 $45,000 Recycling $272 $0 $0 Phone/Cellular Utility Tax $233,832 $155,400 $110,000 $0 Gambling Tax $272,859 $505,721 $520,000 $500,000 Total Taxes:$6,265,018 $7,268,910 $7,130,230 $6,905,000 Licenses and Permits Fireworks Permi ts $300 $350 $500 $0 Taxicab Licenses & Permi ts $594 $1,035 $1,200 $1,000 Franchise Fees - Cable $70,443 $92,370 $88,000 $85,000 Franchise Fees - Fiber Optics $4,000 $4,000 Business Licenses & Permits $110,510 $128,503 $150,000 $165,000 Other Business Lic & Permits $660 $57 $0 $660 Building & Structure Permits $78,039 $48,739 $100,000 $100,000 Gun Permits $5,979 $6,991 $6,000 $6,000 Sign Permits $0 $411 $125 $125 N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted City of East Wenatchee | Budget Book 2023 Page 123 Total Licenses and Permits:$266,524 $278,457 $349,825 $361,785 Intergovernmental Revenues ESD SRO Rei mbursement $20,000 $160,000 American Rescue Plan Funds $1,528,693 $1,528,692 $0 IRS Refund $723 $0 $0 CARES Act Grant Reimbursements $616,950 $0 $0 Columbi a River Drug Task Force $7,542 $0 $0 AOC CARES Act Reimbursement $23,848 $0 $0 WaState Court Equip Rei mb $300 $18,000 $18,000 Washington Courts Fundi ng $20,000 $0 $0 Dept. of Ecology SMP Grant $0 $16,800 $0 $0 Trafc Safety Commission Grt $3,548 $4,074 $0 $0 TSC - Seatbelt Emphasis Patrols $0 $0 $0 $1,000 Distracted Driving Enforcement Patrol $1,313 $3,685 $6,000 $3,000 TSC - DUI Emphasis Patrol $1,692 $894 $0 $3,000 TSC - Wal ker & Roller Safety Project $6,000 $0 Dept. of Commerce Grant $0 $15,920 $0 $0 WA ST Ofce of Publi c Defense $20,000 $0 $0 $0 RIVERCOM 911 Fundi ng Assistance $19,714 $15,307 $11,000 $11,000 PUD Pri vilege Tax $45,460 $43,105 $44,000 $44,000 Mul timodal Transportati on $4,672 $4,704 $0 $0 City Assistance $37,690 $63,662 $60,000 $60,000 Marijuana Excise Tax Distribution $33,078 $38,219 $43,000 $30,000 DUI - Cities Allocation $1,993 $2,261 $2,200 $2,000 Liquor Excise Tax $86,415 $96,690 $100,000 $97,000 Liquor Board Prots $110,050 $108,558 $108,000 $108,000 Total Intergo vernmental Revenues:$1,014,265 $1,963,294 $1,946,892 $537,000 Charges for Goods and Services Background Check Fees $0 $0 $0 $90 Duplicating Services - Court & Poli ce $0 $3 $0 $100 Copy and Duplication Fees - Admin $0 $0 $110 $70 Recording and Fi ling Fees $0 $74 $0 $60 Waste Management Annual Fee $5,000 $5,000 $80,000 $80,000 Personnel Services $3,715 $6,000 $0 Patrol Reimbursement $9,234 $0 $0 Adul t Probation Services $52,561 $58,918 $35,000 $35,000 Housing of Prisoners $9,266 $7,820 $4,000 $4,000 Fire Marshal l Inspection Services $4,721 $2,763 $3,000 $3,000 Plan Checking Fees $39,653 $23,246 $45,000 $45,000 Engi neering Review Fees $1,335 $802 $1,000 $1,000 Sepa Permits $976 $1,722 $1,200 $1,200 Planning & Development Fees $6,786 $8,141 $10,000 $10,000 N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted City of East Wenatchee | Budget Book 2023 Page 124 Total Charges for Goods and Services:$120,297 $121,437 $185,310 $179,520 Fines and Penal ties Fines And Penal ti es $140,918 $158,736 $70,000 $70,000 Publ ic Defender Costs $13,361 $13,099 $6,500 $6,500 Restitution $500 $200 $0 $400 Total Fines and P enal ties:$154,779 $172,036 $76,500 $76,900 Miscellaneous Revenues Interest Earnings $46,091 $9,919 $0 $55,000 Interest Earnings $43,845 $40,000 $0 Sales Tax Interest $4,970 $2,778 $3,000 $4,000 Rental Income - 311 9th St NE $13,847 $14,380 $10,000 $12,000 Rental Income - 50 Si mon Street $75,747 $12,000 $48,000 Contributions from Nongovernmental Sources $1,286 $500 $0 $0 Cash Adjustments $6 $1 $0 $0 Other Mi sc Revenue $2 $0 $0 Miscellaneous Revenue $2,275 $8,455 $25,000 $7,000 Total Miscellaneous Revenues:$112,320 $111,781 $90,000 $126,000 Other Increases in Fund Resources Fireworks - Cleaning Deposit $2,500 $2,000 $0 $0 Fireworks - Dcfd Remittance $300 $50 $0 $0 Fireworks - Cleaning Deposit $2,500 $2,000 $0 Fireworks - Dcfd Remittance $300 $0 $0 Crime Victim Assessment $2,363 $0 $0 State Surcharge $823 $0 $0 State Share Weapons Permit Fee $8,718 $0 $0 Court Remi ttance - State $137,837 $0 $0 Total Other Increases in Fund Resources:$155,341 $2,050 $2,000 $0 Other Financing Sources Proceeds - Di sposition of Assets $12,490 $1,043 $1,000 $1,000 Insurance Recoveries - Capital Assets $34,991 $0 $0 $100 Transfer In - Street Imp Fund $500,000 $0 $0 Insurance Recoveries $32,150 $15,623 $0 $0 Total Other Financing Sources:$79,631 $516,665 $1,000 $1,100 Total Revenue Source:$8,168,175 $10,434,631 $9,781,757 $8,187,305 N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted City of East Wenatchee | Budget Book 2023 Page 125 General Fund - General Government Expenditures Summary 1,094 ,066 -$1,613,745 (-59.60% vs. prior year) General Government Proposed and Historical Budget vs. Actual Actual Budgeted Forecast FY2019 FY2020 FY2021 FY2022 FY2023 0 500k 1,000k 1,500k 2,000k 2,500k 3,000k Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 126 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. General FundFY2019FY2020FY2021 FY2022FY20230 0.5 1 1.5 2 2.5 3 General Fund Transfer Out - ER&R Fund $350,000 $374,000 $357,291 $300,000 -16% Transfer Out - Rainy Day Fund $750,000 $50,000 -93.3% Transfer-Out - 202 Fund $80,000 N/A Transfer Out to Street Impv Fund 301 $500,000 $0 $0 -100% LEOFF 1 Insurance Premiums $26,730 $26,730 $27,000 $27,000 0% Emergency Management Contract $44,000 N/A Flywheel Conference $5,000 $5,000 0% GWATA Membershi p $0 $315 $315 $315 0% Wellness $2,859 $2,099 $2,000 $3,000 50% City Theme $0 $0 $0 $750 0% River Com $304,564 $261,251 $261,251 $261,251 0% Annual SWU Charge $1,665 $86,750 $87,000 5.5% Animal Control $73,515 $81,111 $86,233 $89,000 3.2% Douglas County Solid Waste Removal $20,000 $20,000 0% Chelan-Douglas Transportation Counci l $13,928 $15,918 $16,309 $17,000 19.5% Contri butions - Region $41,337 $20,000 $30,000 $40,000 33.3% COVID-19 CARES Act Contri butions $355,793 $0 $0 0% ARPA Contributions $195,150 $400,000 $0 -100% N ame FY2020 Actual FY2021 Actual FY2022 P rojected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 127 NCW Economic Devel opment District $417 $500 $500 $1,250 0% NCWEDD Chel an/Douglas Trends $1,500 $1,500 $0 -100% Wenatchee Val ley Chamber of Commerce $360 $900 $900 $900 0% Spirit of Wenatchee Mi ss Veedol $3,000 $3,000 $3,000 $3,000 0% Wenatchee Val ley Museum $121,488 $60,744 $61,000 $61,000 0% Comm Mental Health (2% Li quor)$3,855 $5,138 $4,200 $3,600 0% Total General Fund:$1,299,346 $1,550,021 $2,111,749 $1,094,066 -59.6% N ame FY2020 Actual FY2021 Actual FY2022 P rojected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function Budgeted and Historical Expenditures by Function MillionsGrey background indicates budgeted figures. General GovernmentFY2019FY2020FY2021 FY2022FY20230 0.5 1 1.5 2 2.5 3 Expenditures General Government Transfer Out - ER&R Fund $350,000 $374,000 $357,291 $300,000 -16% Transfer Out - Rainy Day Fund $750,000 $50,000 -93.3% Transfer-Out - 202 Fund $80,000 N/A Transfer Out to Street Impv Fund 301 $500,000 $0 $0 -100% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 128 LEOFF 1 Insurance Premiums $26,730 $26,730 $27,000 $27,000 0% Emergency Management Contract $44,000 N/A Flywheel Conference $5,000 $5,000 0% GWATA Membership $0 $315 $315 $315 0% Wel lness $2,859 $2,099 $2,000 $3,000 50% City Theme $0 $0 $0 $750 0% River Com $304,564 $261,251 $261,251 $261,251 0% Annual SWU Charge $1,665 $86,750 $87,000 5.5% Ani mal Control $73,515 $81,111 $86,233 $89,000 3.2% Douglas County Soli d Waste Removal $20,000 $20,000 0% Chelan-Douglas Transportation Council $13,928 $15,918 $16,309 $17,000 19.5% Contributions - Region $41,337 $20,000 $30,000 $40,000 33.3% COVID-19 CARES Act Contributions $355,793 $0 $0 0% ARPA Contributions $195,150 $400,000 $0 -100% NCW Economic Development District $417 $500 $500 $1,250 0% NCWEDD Chelan/Douglas Trends $1,500 $1,500 $0 -100% Wenatchee Valley Chamber of Commerce $360 $900 $900 $900 0% Spirit of Wenatchee Miss Veedol $3,000 $3,000 $3,000 $3,000 0% Wenatchee Valley Museum $121,488 $60,744 $61,000 $61,000 0% Comm Mental Health (2% Liquor)$3,855 $5,138 $4,200 $3,600 0% Total General Government:$1,299,346 $1,550,021 $2,111,749 $1,094,066 -59.6% Total Expenditures:$1,299,346 $1,550,021 $2,111,749 $1,094,066 -59.6% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 129 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Supplies and Services (54.2%)Supplies and Services (54.2%) Supplies and Services (54.2%) Other Financing Uses (39.3%)Other Financing Uses (39.3%) Other Financing Uses (39.3%) Salaries and Benefits (6.5%)Salaries and Benefits (6.5%) Salaries and Benefits (6.5%) Budgeted and His torical Expenditures by Expense Type MillionsCapital Outlay Salaries and Benefits Other Financing Uses Supplies and Services FY2019FY2020FY2021FY2022FY2023$0 $0.5 $1 $1.5 $2 $2.5 $3 Expense Objects Other Financing Uses N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 130 Transfer Out - ER&R Fund $350,000 $374,000 $357,291 $300,000 -16% Transfer Out - Rainy Day Fund $750,000 $50,000 -93.3% Transfer-Out - 202 Fund $80,000 N/A Transfer Out to Street Impv Fund 301 $500,000 $0 $0 -100% Total Other Financing Uses:$350,000 $874,000 $1,107,291 $430,000 -73.2% Salaries and Benets LEOFF 1 Insurance Premiums $26,730 $26,730 $27,000 $27,000 0% Emergency Management Contract $44,000 N/A Total Salaries and Benets:$26,730 $26,730 $27,000 $71,000 163% Supplies and Services Flywheel Conference $5,000 $5,000 0% GWATA Membership $0 $315 $315 $315 0% Wel lness $2,859 $2,099 $2,000 $3,000 50% City Theme $0 $0 $0 $750 0% River Com $304,564 $261,251 $261,251 $261,251 0% Annual SWU Charge $1,665 $86,750 $87,000 5.5% Ani mal Control $73,515 $81,111 $86,233 $89,000 3.2% Douglas County Soli d Waste Removal $20,000 $20,000 0% Chelan-Douglas Transportation Council $13,928 $15,918 $16,309 $17,000 19.5% Contributions - Region $41,337 $20,000 $30,000 $40,000 33.3% COVID-19 CARES Act Contributions $355,793 $0 $0 0% ARPA Contributions $195,150 $400,000 $0 -100% NCW Economic Development District $417 $500 $500 $1,250 0% NCWEDD Chelan/Douglas Trends $1,500 $1,500 $0 -100% Wenatchee Valley Chamber of Commerce $360 $900 $900 $900 0% Spirit of Wenatchee Miss Veedol $3,000 $3,000 $3,000 $3,000 0% Wenatchee Valley Museum $121,488 $60,744 $61,000 $61,000 0% Comm Mental Health (2% Liquor)$3,855 $5,138 $4,200 $3,600 0% Total Supplies and Services:$922,616 $649,291 $977,458 $593,066 -44.8% Total Expense Objects:$1,299,346 $1,550,021 $2,111,749 $1,094,066 -59.6% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 131 General Fund - Legislative Expenditures Summary 293,776 $23,263 (8.60% vs. prior year) Legislative Proposed and Historical Budget vs. Actual Actual Budgeted Forecast FY2019 FY2020 FY2021 FY2022 FY2023 0 100k 200k 300k 400k 500k 600k Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 132 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. General FundFY2019FY2020FY2021 FY2022FY20230 0.1 0.2 0.3 0.4 0.5 0.6 General Fund Sal ari es $201,540 $55,500 $56,700 $58,000 2.3% Benets $58,917 $4,288 $4,338 $4,500 3.7% Public Defender $136,700 $136,700 $146,500 $158,000 17% Public Defender Conicts $2,820 $803 $1,200 $2,000 -61.5% Ofce Supplies $1,397 $764 $650 $650 0% Newsl etter Pri nting & Mailing $3,992 $0 $0 0% Public Records Expenses $174 $30 $0 $0 0% Training $275 $185 $500 $1,500 0% Professional Services $53,168 $12,814 $12,000 $12,000 0% AWC Annual Membership Fee $9,967 $10,089 $10,328 $10,613 0% Cell Phone $311 $35 $0 $0 0% Travel $392 $0 $1,250 $1,250 0% Travel - Misawa $0 $0 $0 $5,000 0% Advertising $785 $0 $0 $1,000 0% Electi on Costs - Registered Voters $22,423 $12,427 $26,118 $25,000 0% Insurance $13,611 $10,468 $10,563 $11,563 20.9% Background Check Costs $99 $77 $100 $200 0% Miscellaneous $2,903 $1,018 $1,000 $2,500 0% Total General Fund:$509,474 $245,196 $271,247 $293,776 8.6% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 133 Expenditures by Function Budgeted and Historical Expenditures by Function MillionsGrey background indicates budgeted figures. LegislativeFY2019FY2020FY2021 FY2022FY20230 0.1 0.2 0.3 0.4 0.5 0.6 Expenditures Legislative Salaries $201,540 $55,500 $56,700 $58,000 2.3% Benets $58,917 $4,288 $4,338 $4,500 3.7% Publ ic Defender $136,700 $136,700 $146,500 $158,000 17% Publ ic Defender Conicts $2,820 $803 $1,200 $2,000 -61.5% Ofce Suppl ies $1,397 $764 $650 $650 0% Newsletter Printing & Mai ling $3,992 $0 $0 0% Publ ic Records Expenses $174 $30 $0 $0 0% Training $275 $185 $500 $1,500 0% Professional Services $53,168 $12,814 $12,000 $12,000 0% AWC Annual Membershi p Fee $9,967 $10,089 $10,328 $10,613 0% Cell Phone $311 $35 $0 $0 0% Travel $392 $0 $1,250 $1,250 0% Travel - Misawa $0 $0 $0 $5,000 0% Advertisi ng $785 $0 $0 $1,000 0% Election Costs - Regi stered Voters $22,423 $12,427 $26,118 $25,000 0% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 134 Insurance $13,611 $10,468 $10,563 $11,563 20.9% Background Check Costs $99 $77 $100 $200 0% Miscellaneous $2,903 $1,018 $1,000 $2,500 0% Total Legislative:$509,474 $245,196 $271,247 $293,776 8.6% Total Expenditures:$509,474 $245,196 $271,247 $293,776 8.6% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Salaries and Benefits (75.1%)Salaries and Benefits (75.1%) Salaries and Benefits (75.1%) Supplies and Services (24.9%)Supplies and Services (24.9%) Supplies and Services (24.9%) City of East Wenatchee | Budget Book 2023 Page 135 Budgeted and His torical Expenditures by Expense Type MillionsGrey background indicates budgeted figures. Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY20 22FY20230 0.1 0.2 0.3 0.4 0.5 0.6 Expense Objects Salaries and Benets Salaries $201,540 $55,500 $56,700 $58,000 2.3% Benets $58,917 $4,288 $4,338 $4,500 3.7% Publ ic Defender $136,700 $136,700 $146,500 $158,000 17% Total Salaries and Benets:$397,158 $196,488 $207,538 $220,500 12.5% Supplies and Services Publ ic Defender Conicts $2,820 $803 $1,200 $2,000 -61.5% Ofce Suppl ies $1,397 $764 $650 $650 0% Newsletter Printing & Mai ling $3,992 $0 $0 0% Publ ic Records Expenses $174 $30 $0 $0 0% Training $275 $185 $500 $1,500 0% Professional Services $53,168 $12,814 $12,000 $12,000 0% AWC Annual Membershi p Fee $9,967 $10,089 $10,328 $10,613 0% Cell Phone $311 $35 $0 $0 0% Travel $392 $0 $1,250 $1,250 0% Travel - Misawa $0 $0 $0 $5,000 0% Advertisi ng $785 $0 $0 $1,000 0% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 136 Election Costs - Regi stered Voters $22,423 $12,427 $26,118 $25,000 0% Insurance $13,611 $10,468 $10,563 $11,563 20.9% Background Check Costs $99 $77 $100 $200 0% Miscellaneous $2,903 $1,018 $1,000 $2,500 0% Total Supplies and Services:$112,316 $48,708 $63,709 $73,276 -1.6% Total Expense Objects:$509,474 $245,196 $271,247 $293,776 8.6% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 137 General Fund - Mayor's Ofce Jerrilea Crawford Mayor Expenditures Summary 181,550 -$7,063 (-3.74% vs. prior year) Mayor's Ofce Proposed and Historical Budget vs. Actual Actual Budgeted Forecast FY2021 FY2022 FY2023 0 50k 100k 150k 200k 250k Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 138 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. General FundFY2021FY2022 FY20230 0.05 0.1 0.15 0.2 0.25 General Fund Sal ari es $96,589 $0 $0 -100% Benets $39,934 $0 $0 -100% Sal ari es $100,000 $108,000 N/A Benets $44,000 $34,000 N/A Training $0 $100 $0 -100% Professional Services $47,013 $0 $0 -100% Cell Phone $420 $0 $0 -100% Insurance $10,468 $0 $0 -100% Miscellaneous $109 $0 $0 -100% Ofce Supplies $250 N/A Publications $10,000 N/A Training $100 $2,000 N/A Professional Services $3,000 $15,000 N/A Cell Phone $500 $550 N/A Travel $1,000 N/A Insurance $10,563 $10,500 N/A Miscellaneous $400 $250 N/A Total General Fund:$194,533 $158,663 $181,550 -3.7% N ame FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 139 Expenditures by Function Budgeted and Historical Expenditures by Function MillionsGrey background indicates budgeted figures. Mayor's OfficeFY2021FY2022 FY20230 0.05 0.1 0.15 0.2 0.25 Expenditures Mayo r's Ofce Salaries $96,589 $0 $0 -100% Benets $39,934 $0 $0 -100% Salaries $100,000 $108,000 N/A Benets $44,000 $34,000 N/A Training $0 $100 $0 -100% Professional Services $47,013 $0 $0 -100% Cell Phone $420 $0 $0 -100% Insurance $10,468 $0 $0 -100% Miscellaneous $109 $0 $0 -100% Ofce Suppl ies $250 N/A Publ ications $10,000 N/A Training $100 $2,000 N/A Professional Services $3,000 $15,000 N/A Cell Phone $500 $550 N/A Travel $1,000 N/A Insurance $10,563 $10,500 N/A Miscellaneous $400 $250 N/A N ame FY2021 Actual FY2022 P rojected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 140 Total Mayor's Ofce:$194,533 $158,663 $181,550 -3.7% Total Expenditures:$194,533 $158,663 $181,550 -3.7% N ame FY2021 Actual FY2022 P rojected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Salaries and Benefits (78.2%)Salaries and Benefits (78.2%) Salaries and Benefits (78.2%) Supplies and Services (21.8%)Supplies and Services (21.8%) Supplies and Services (21.8%) City of East Wenatchee | Budget Book 2023 Page 141 Budgeted and His torical Expenditures by Expense Type MillionsGrey background indicates budgeted figures. Supplies and Services Salaries and BenefitsFY2021FY2022 FY20230 0.05 0.1 0.15 0.2 0.25 Expense Objects Salaries and Benets Salaries $96,589 $0 $0 -100% Benets $39,934 $0 $0 -100% Salaries $100,000 $108,000 N/A Benets $44,000 $34,000 N/A Total Salaries and Benets:$136,523 $144,000 $142,000 5.2% Supplies and Services Training $0 $100 $0 -100% Professional Services $47,013 $0 $0 -100% Cell Phone $420 $0 $0 -100% Insurance $10,468 $0 $0 -100% Miscellaneous $109 $0 $0 -100% Ofce Suppl ies $250 N/A Publ ications $10,000 N/A Training $100 $2,000 N/A Professional Services $3,000 $15,000 N/A Cell Phone $500 $550 N/A Travel $1,000 N/A N ame FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 142 Insurance $10,563 $10,500 N/A Miscellaneous $400 $250 N/A Total Supplies and Services:$58,010 $14,663 $39,550 -26.2% Total Expense Objects:$194,533 $158,663 $181,550 -3.7% N ame FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 143 General Fund - Municipal Court Clarke Tibbits Judge Expenditures Summary 588,705 $44 ,522 (8.18% vs. prior year) Municipal Court Proposed and Historical Budget vs. Actual Actual Budgeted Forecast FY2019 FY2020 FY2021 FY2022 FY2023 0 100k 200k 300k 400k 500k 600k 700k Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 144 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. General FundFY2019FY2020FY2021 FY2022FY20230 0.1 0.2 0.3 0.4 0.5 0.6 0.7 General Fund Sal ari es $214,330 $264,978 $0 $0 -100% Sal ari es - Probation Services $56,077 $60,235 $0 $0 -100% Benets $67,853 $95,867 $0 $0 -100% Benets - Probation Services $36,004 $37,366 $0 $0 -100% Sal ari es $283,000 $303,000 N/A Sal ari es - Probation $64,000 $67,000 N/A Benets $108,000 $118,000 N/A Benets - Probation $42,000 $41,000 N/A Ofce Supplies $4,755 $1,697 $0 $4,500 0% Central Stores $39 $0 $0 N/A Training $840 $1,090 $0 $1,500 0% IT Servi ces $2,760 $0 $2,705 0% Travel $2,345 $334 $0 $6,000 0% Insurance $14,233 $17,629 $0 $19,000 6.5% Miscellaneous $179 $150 $0 $500 0% Interpreting $435 $560 $0 $5,000 0% Judge Protems $1,200 $2,175 $0 $6,000 50% Witness Fees $60 $0 $0 $1,500 200% Juror Fees $1,325 $0 $0 $2,000 0% Security $3,936 $4,022 $0 $6,000 0% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 145 Suppli es $1,800 $0 N/A Training $1,000 $0 N/A IT Servi ces $2,760 $0 N/A Insurance $18,843 $0 N/A Miscellaneous $150 $0 N/A Interpreting $2,000 $0 N/A Judge Protems $4,000 $0 N/A Security $5,500 $0 N/A Travel $500 $0 N/A Capital Outlay $30,084 $8,859 $5,000 $5,000 0% Total General Fund:$433,696 $497,721 $538,553 $588,705 8.2% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function Budgeted and Historical Expenditures by Function MillionsGrey background indicates budgeted figures. Municipal CourtFY2019FY2020FY2021 FY2022FY20230 0.1 0.2 0.3 0.4 0.5 0.6 0.7 Expenditures Municipal Court Salaries $214,330 $264,978 $0 $0 -100% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 146 Salaries - Probation Services $56,077 $60,235 $0 $0 -100% Benets $67,853 $95,867 $0 $0 -100% Benets - Probation Services $36,004 $37,366 $0 $0 -100% Salaries $283,000 $303,000 N/A Salaries - Probation $64,000 $67,000 N/A Benets $108,000 $118,000 N/A Benets - Probation $42,000 $41,000 N/A Ofce Suppl ies $4,755 $1,697 $0 $4,500 0% Central Stores $39 $0 $0 N/A Training $840 $1,090 $0 $1,500 0% IT Services $2,760 $0 $2,705 0% Travel $2,345 $334 $0 $6,000 0% Insurance $14,233 $17,629 $0 $19,000 6.5% Miscellaneous $179 $150 $0 $500 0% Interpreting $435 $560 $0 $5,000 0% Judge Protems $1,200 $2,175 $0 $6,000 50% Witness Fees $60 $0 $0 $1,500 200% Juror Fees $1,325 $0 $0 $2,000 0% Security $3,936 $4,022 $0 $6,000 0% Supplies $1,800 $0 N/A Training $1,000 $0 N/A IT Services $2,760 $0 N/A Insurance $18,843 $0 N/A Miscellaneous $150 $0 N/A Interpreting $2,000 $0 N/A Judge Protems $4,000 $0 N/A Security $5,500 $0 N/A Travel $500 $0 N/A Capital Outlay $30,084 $8,859 $5,000 $5,000 0% Total Municipal Court:$433,696 $497,721 $538,553 $588,705 8.2% Total Expenditures:$433,696 $497,721 $538,553 $588,705 8.2% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 147 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Salaries and Benefits (89.9%)Salaries and Benefits (89.9%) Salaries and Benefits (89.9%) Supplies and Services (9.3%)Supplies and Services (9.3%) Supplies and Services (9.3%) Capital Outlay (0.8%)Capital Outlay (0.8%) Capital Outlay (0.8%) Budgeted and His torical Expenditures by Expense Type MillionsGrey background indicates budgeted figures. Capital Outlay Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY2022 FY20230 0.1 0.2 0.3 0.4 0.5 0.6 0.7 City of East Wenatchee | Budget Book 2023 Page 148 Expense Objects Salaries and Benets Salaries $214,330 $264,978 $0 $0 -100% Salaries - Probation Services $56,077 $60,235 $0 $0 -100% Benets $67,853 $95,867 $0 $0 -100% Benets - Probation Services $36,004 $37,366 $0 $0 -100% Salaries $283,000 $303,000 N/A Salaries - Probation $64,000 $67,000 N/A Benets $108,000 $118,000 N/A Benets - Probation $42,000 $41,000 N/A Total Salaries and Benets:$374,264 $458,446 $497,000 $529,000 8.3% Supplies and Services Ofce Suppl ies $4,755 $1,697 $0 $4,500 0% Central Stores $39 $0 $0 N/A Training $840 $1,090 $0 $1,500 0% IT Services $2,760 $0 $2,705 0% Travel $2,345 $334 $0 $6,000 0% Insurance $14,233 $17,629 $0 $19,000 6.5% Miscellaneous $179 $150 $0 $500 0% Interpreting $435 $560 $0 $5,000 0% Judge Protems $1,200 $2,175 $0 $6,000 50% Witness Fees $60 $0 $0 $1,500 200% Juror Fees $1,325 $0 $0 $2,000 0% Security $3,936 $4,022 $0 $6,000 0% Supplies $1,800 $0 N/A Training $1,000 $0 N/A IT Services $2,760 $0 N/A Insurance $18,843 $0 N/A Miscellaneous $150 $0 N/A Interpreting $2,000 $0 N/A Judge Protems $4,000 $0 N/A Security $5,500 $0 N/A Travel $500 $0 N/A Total Supplies and Services:$29,347 $30,417 $36,553 $54,705 8.2% Capital Outlay Capital Outlay $30,084 $8,859 $5,000 $5,000 0% Total Capital Outlay:$30,084 $8,859 $5,000 $5,000 0% Total Expense Objects:$433,696 $497,721 $538,553 $588,705 8.2% N ameName FY2020 Actual FY2020 Actual FY2021 Actual FY2021 Actual FY2022 Projected FY2022 Projected FY2023 Budgeted FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 149 General Fund - Human Resources Maria Holman City Clerk/Human Resources Expenditures Summary 87,000 $10,063 (13.08% vs. prior year) Human Resources Proposed and Historical Budget vs. Actual Actual Budgeted Forecast FY2021 FY2022 FY2023 0 20k 40k 60k 80k 100k Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 150 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. General FundFY2021FY2022 FY20230 0.02 0.04 0.06 0.08 0.1 General Fund Sal ari es $42,815 $46,000 $50,000 8.7% Benets $15,729 $20,000 $21,000 5% Ofce Supplies $55 $100 $500 0% Training $854 $750 $1,300 0% Membershi p Dues & Publications $915 $700 $1,000 0% Travel $0 $0 $1,000 0% Advertising $5,257 $10,000 $5,000 400% Insurance $3,521 $4,938 $5,000 27% Repairs & Maintenance $0 $0 $250 0% Miscellaneous $70 $50 $250 0% Pre-Empl oyment Services $398 $100 $700 0% Professional Services $125 $250 $1,000 0% Capital Outlay - Lexipol $15,137 $0 $0 N/A Total General Fund:$84,876 $82,888 $87,000 13.1% N ame FY2021 Actual FY2022 P rojected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function City of East Wenatchee | Budget Book 2023 Page 151 Budgeted and Historical Expenditures by Function MillionsGrey background indicates budgeted figures. Human ResourcesFY2021FY2022 FY20230 0.02 0.04 0.06 0.08 0.1 Expenditures H uman Reso urces Salaries $42,815 $46,000 $50,000 8.7% Benets $15,729 $20,000 $21,000 5% Ofce Suppl ies $55 $100 $500 0% Training $854 $750 $1,300 0% Membership Dues & Publ ications $915 $700 $1,000 0% Travel $0 $0 $1,000 0% Advertisi ng $5,257 $10,000 $5,000 400% Insurance $3,521 $4,938 $5,000 27% Repairs & Maintenance $0 $0 $250 0% Miscellaneous $70 $50 $250 0% Pre-Employment Services $398 $100 $700 0% Professional Services $125 $250 $1,000 0% Capital Outlay - Lexi pol $15,137 $0 $0 N/A Total Human Resources:$84,876 $82,888 $87,000 13.1% Total Expenditures:$84,876 $82,888 $87,000 13.1% N ame FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 152 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Salaries and Benefits (81.6%)Salaries and Benefits (81.6%) Salaries and Benefits (81.6%) Supplies and Services (18.4%)Supplies and Services (18.4%) Supplies and Services (18.4%) Budgeted and His torical Expenditures by Expense Type MillionsGrey background indicates budgeted figures. Capital Outlay Supplies and Services Salaries and BenefitsFY2021FY2022 FY20230 0.02 0.04 0.06 0.08 0.1 City of East Wenatchee | Budget Book 2023 Page 153 Expense Objects Salaries and Benets Salaries $42,815 $46,000 $50,000 8.7% Benets $15,729 $20,000 $21,000 5% Total Salaries and Benets:$58,544 $66,000 $71,000 7.6% Supplies and Services Ofce Suppl ies $55 $100 $500 0% Training $854 $750 $1,300 0% Membership Dues & Publ ications $915 $700 $1,000 0% Travel $0 $0 $1,000 0% Advertisi ng $5,257 $10,000 $5,000 400% Insurance $3,521 $4,938 $5,000 27% Repairs & Maintenance $0 $0 $250 0% Miscellaneous $70 $50 $250 0% Pre-Employment Services $398 $100 $700 0% Professional Services $125 $250 $1,000 0% Total Supplies and Services:$11,195 $16,888 $16,000 46.3% Capital Outlay Capital Outlay - Lexi pol $15,137 $0 $0 N/A Total Capital Outlay:$15,137 $0 $0 N /A Total Expense Objects:$84,876 $82,888 $87,000 13.1% N ameName FY2021 ActualFY2021 Actual FY2022 ProjectedFY2022 Projected FY2023 BudgetedFY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 154 General Fund - City Clerk Maria Holman City Clerk/Human Resources Expenditures Summary 231,300 $46,788 (25.36% vs. prior year) City Clerk Proposed and Historical Budget vs . Actual Actual Budgeted Forecast FY2019 FY2020 FY2021 FY2022 FY2023 0 50k 100k 150k 200k 250k City of East Wenatchee | Budget Book 2023 Page 155 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Salaries and Benefits (66.1%)Salaries and Benefits (66.1%) Salaries and Benefits (66.1%) Supplies and Services (30%)Supplies and Services (30%) Supplies and Services (30%) Capital Outlay (3.9%)Capital Outlay (3.9%) Capital Outlay (3.9%) Budgeted and His torical Expenditures by Expense Type MillionsGrey background indicates budgeted figures. Capital Outlay Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY2022 FY20230 0.05 0.1 0.15 0.2 0.25 City of East Wenatchee | Budget Book 2023 Page 156 Expense Objects Salaries and Benets Salaries $97,393 $91,269 $81,000 $109,000 6.9% Benets $48,247 $53,657 $46,000 $44,000 -17% Total Salaries and Benets:$145,640 $144,926 $127,000 $153,000 -1.3% Supplies and Services Ofce Suppl ies $1,708 $969 $1,750 $3,000 0% Central Stores $9,573 $6,731 $9,500 $7,500 25% Training $158 $1,248 $3,500 $4,000 33.3% Records Services $2,393 $1,508 $3,000 $5,000 N/A Codication $2,789 $4,106 $8,500 $10,000 N/A Membership Dues & Publ ications $1,377 $525 $600 $1,200 0% Postage $45 $0 $0 0% Travel $232 $0 $2,000 $3,500 75% Advertisi ng $3,183 $2,691 $3,500 $2,000 0% Insurance $7,471 $8,710 $9,213 $9,000 9.6% Repairs & Maintenance $0 $0 $0 $250 0% Fireworks - DCFD Remittance $0 $200 $250 0% Miscellaneous $251 $222 $375 $500 0% Publ ic Records Requests $250 $500 0% Taxi License Background Fee $150 $300 0% Fireworks - Deposit Refund $0 $2,300 $2,300 0% Professional Services $20,000 N/A Total Supplies and Services:$29,136 $26,755 $44,838 $69,300 134.8% Capital Outlay Code Publishing $610 $0 $0 N/A Gov QA $9,000 N/A Total Capital Outlay:$610 $0 $9,000 N /A Total Expense Objects:$174,776 $172,291 $171,838 $231,300 25.4% N ameName FY2020 Actual FY2020 Actual FY2021 Actual FY2021 Actual FY2022 Projected FY2022 Projected FY2023 Budgeted FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 157 General Fund - Internal Services Expenditures Summary 36,500 $0 (0.00% vs. prior year) Internal Services Propos ed and Historical Budget vs. Actual Actual Budgeted Forecast FY2019 FY2020 FY2021 FY2022 FY2023 0 10k 20k 30k 40k Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 158 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. General FundFY2019FY2020FY2021 FY2022FY20230 0.01 0.02 0.03 0.04 General Fund Ofce Machine Costs $2,036 $3,847 $4,500 $12,500 0% Telephone Line Charges $13,315 $19,691 $18,000 $14,000 0% Postage $5,040 $5,321 $3,000 $6,000 0% Repairs & Maintenance $13,333 $3,976 $3,000 $4,000 0% Total General Fund:$33,724 $32,836 $28,500 $36,500 0% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function City of East Wenatchee | Budget Book 2023 Page 159 Budgeted and Historical Expenditures by Function MillionsGrey background indicates budgeted figures. Internal ServicesFY2019FY2020FY2021 FY2022FY20230 0.01 0.02 0.03 0.04 Expenditures Internal Services Ofce Machine Costs $2,036 $3,847 $4,500 $12,500 0% Telephone Line Charges $13,315 $19,691 $18,000 $14,000 0% Postage $5,040 $5,321 $3,000 $6,000 0% Repairs & Maintenance $13,333 $3,976 $3,000 $4,000 0% Total Internal Services:$33,724 $32,836 $28,500 $36,500 0% Total Expenditures:$33,724 $32,836 $28,500 $36,500 0% N ame FY2020 Actual FY2021 Actual FY2022 P rojected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Expense Type City of East Wenatchee | Budget Book 2023 Page 160 Budgeted and His torical Expenditures by Expense Type MillionsGrey background indicates budgeted figures. Supplies and ServicesFY2019FY2020FY2021 FY2022FY20230 0.01 0.02 0.03 0.04 Expense Objects Supplies and Services Ofce Machine Costs $2,036 $3,847 $4,500 $12,500 0% Telephone Line Charges $13,315 $19,691 $18,000 $14,000 0% Postage $5,040 $5,321 $3,000 $6,000 0% Repairs & Maintenance $13,333 $3,976 $3,000 $4,000 0% Total Supplies and Services:$33,724 $32,836 $28,500 $36,500 0% Total Expense Objects:$33,724 $32,836 $28,500 $36,500 0% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 161 General Fund - Finance Josh DeLay Finance Director Expenditures Summary 346,150 $19,183 (5.87% vs. prior year) Finance Propos ed and Historical Budget vs. Actual Actual Budgeted Forecast FY2019 FY2020 FY2021 FY2022 FY2023 0 100k 200k 300k 400k Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 162 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. General FundFY2019FY2020FY2021 FY2022FY20230 0.1 0.2 0.3 0.4 General Fund Sal ari es $206,396 $173,001 $160,000 $205,000 12.6% Benets $77,974 $69,411 $67,000 $67,000 -6.9% Training $595 $0 $0 -100% Ofce Supplies $1,293 $1,291 $2,500 $1,600 0% Central Stores $98 $0 $0 N/A State Audit $0 $17,870 $30,000 $30,000 N/A FSA Administrative Fee $750 $600 0% Bank Charges & Fees $3,985 $6,452 $5,500 $5,500 N/A Training $595 $700 $1,550 $1,500 N/A Travel $212 $146 $600 $500 0% Insurance $19,271 $14,009 $14,817 $15,000 8.6% Miscellaneous $9 $0 $0 0% Bank Charges & Fees $3,318 $0 $0 -100% Capital Outlay $45,053 $19,450 $19,450 0% Total General Fund:$358,690 $282,985 $302,167 $346,150 5.9% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function City of East Wenatchee | Budget Book 2023 Page 163 Budgeted and Historical Expenditures by Function MillionsGrey background indicates budgeted figures. FinanceFY2019FY2020FY2021 FY2022FY20230 0.1 0.2 0.3 0.4 Expenditures Finance Salaries $206,396 $173,001 $160,000 $205,000 12.6% Benets $77,974 $69,411 $67,000 $67,000 -6.9% Training $595 $0 $0 -100% Ofce Suppl ies $1,293 $1,291 $2,500 $1,600 0% Central Stores $98 $0 $0 N/A State Audit $0 $17,870 $30,000 $30,000 N/A FSA Admini strati ve Fee $750 $600 0% Bank Charges & Fees $3,985 $6,452 $5,500 $5,500 N/A Training $595 $700 $1,550 $1,500 N/A Travel $212 $146 $600 $500 0% Insurance $19,271 $14,009 $14,817 $15,000 8.6% Miscellaneous $9 $0 $0 0% Bank Charges & Fees $3,318 $0 $0 -100% Capital Outlay $45,053 $19,450 $19,450 0% Total Finance:$358,690 $282,985 $302,167 $346,150 5.9% Total Expenditures:$358,690 $282,985 $302,167 $346,150 5.9% N ame FY2020 Actual FY2021 Actual FY2022 P rojected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 164 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Salaries and Benefits (78.6%)Salaries and Benefits (78.6%) Salaries and Benefits (78.6%) Supplies and Services (15.8%)Supplies and Services (15.8%) Supplies and Services (15.8%) Capital Outlay (5.6%)Capital Outlay (5.6%) Capital Outlay (5.6%) Budgeted and His torical Expenditures by Expense Type MillionsGrey background indicates budgeted figures. Capital Outlay Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY2022 FY20230 0.1 0.2 0.3 0.4 City of East Wenatchee | Budget Book 2023 Page 165 Expense Objects Salaries and Benets Salaries $206,396 $173,001 $160,000 $205,000 12.6% Benets $77,974 $69,411 $67,000 $67,000 -6.9% Training $595 $0 $0 -100% Total Salaries and Benets:$284,965 $242,412 $227,000 $272,000 -4.7% Supplies and Services Ofce Suppl ies $1,293 $1,291 $2,500 $1,600 0% Central Stores $98 $0 $0 N/A State Audit $0 $17,870 $30,000 $30,000 N/A FSA Admini strati ve Fee $750 $600 0% Bank Charges & Fees $3,985 $6,452 $5,500 $5,500 N/A Training $595 $700 $1,550 $1,500 N/A Travel $212 $146 $600 $500 0% Insurance $19,271 $14,009 $14,817 $15,000 8.6% Miscellaneous $9 $0 $0 0% Bank Charges & Fees $3,318 $0 $0 -100% Total Supplies and Services:$28,673 $40,573 $55,717 $54,700 148.4% Capital Outlay Capital Outlay $45,053 $19,450 $19,450 0% Total Capital Outlay:$45,053 $19,450 $19,450 0% Total Expense Objects:$358,690 $282,985 $302,167 $346,150 5.9% N ameName FY2020 ActualFY2020 Actual FY2021 ActualFY2021 Actual FY2022 ProjectedFY2022 Projected FY2023 BudgetedFY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 166 General Fund - Information Technology Ike Lasswell Information Systems Manager Expenditures Summary 399,325 $39,400 (10.95% vs. prior year) Information Technology Proposed and Historical Budget vs . Actual Actual Budgeted Forecast FY2019 FY2020 FY2021 FY2022 FY2023 0 100k 200k 300k 400k 500k City of East Wenatchee | Budget Book 2023 Page 167 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Salaries and Benefits (43.1%)Salaries and Benefits (43.1%) Salaries and Benefits (43.1%) Supplies and Services (40.5%)Supplies and Services (40.5%) Supplies and Services (40.5%) Capital Outlay (16.5%)Capital Outlay (16.5%) Capital Outlay (16.5%) Budgeted and His torical Expenditures by Expense Type MillionsGrey background indicates budgeted figures. Capital Outlay Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY2022 FY20230 0.1 0.2 0.3 0.4 0.5 City of East Wenatchee | Budget Book 2023 Page 168 Expense Objects Salaries and Benets Salaries $95,753 $99,499 $107,000 $122,000 14% Benets $44,105 $45,045 $47,000 $50,000 6.4% Total Salaries and Benets:$139,858 $144,544 $154,000 $172,000 11.7% Supplies and Services Non-Capital - PC Software Admin $8,200 N/A Non-Capital - PC Hardware Admi n $4,000 N/A Supplies $657 $506 $250 $1,000 0% Memberships $75 $105 $75 $100 0% Disaster Backup System Support $25,000 $14,327 $16,000 $17,500 9.4% Annual Fee - GIS Systems $2,058 $10,415 $6,500 $6,500 0% Annual License - Spill man, NetMotion & Ragnasoft $16,997 $34,339 $20,000 $31,500 37% Annual License - HR Software $5,300 $5,300 N/A Annual License - Municipal Court $516 $3,000 $5,000 66.7% Annual Fee - Visi on Fi nancial Software $5,908 $6,085 $6,511 $7,000 0% Annual License Fee - Evidence.com $13,920 $21,969 $21,000 $26,500 26.2% Annual Subscription - Website $595 $4,805 $5,000 $5,000 0% Annual License - FTR Recording System $757 $758 $800 $800 0% Annual License - Electronic Archive (Smarsh & Archive Social)$7,250 $7,500 $7,500 0% Annual Support & Maintenance - Laserche $10,431 $1,645 $9,000 $10,500 16.7% Service Package - Laserche (Legal, Police, & Planning)$3,462 $17,318 $8,000 $8,000 0% Professional Services $14,441 $1,644 $2,000 $6,000 -25% Cell Phone $597 $655 $750 $850 0% Training $1,010 $475 $1,000 $3,000 0% Travel $0 $0 $1,000 $2,000 0% Insurance $638 $2,567 $4,375 $5,375 59.3% Miscellaneous $515 $0 $0 0% Total Supplies and Services:$97,061 $125,377 $118,061 $161,625 23.9% Capital Outlay Capital - PC Software Admin $44,468 $31,175 $32,000 $32,700 -18.2% Capital - PC Hardware Admin $103,393 $32,709 $30,000 $33,000 -7% Total Capital Outlay:$147,861 $63,884 $62,000 $65,700 -13% Total Expense Objects:$384,779 $333,806 $334,061 $399,325 10.9% N ameName FY2020 Actual FY2020 Actual FY2021 Actual FY2021 Actual FY2022 Projected FY2022 Projected FY2023 Budgeted FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 169 General Fund - Legal Expenditures Summary 289,900 -$65,720 (-18.48% vs. prior year) Legal Proposed and Historical Budget vs. Actual Actual Budgeted Forecast FY2019 FY2020 FY2021 FY2022 FY2023 0 100k 200k 300k 400k Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 170 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. General FundFY2019FY2020FY2021 FY2022FY20230 0.1 0.2 0.3 0.4 General Fund Sal ari es $181,796 $199,121 $89,000 $103,000 22.6%$19,000 Benets $74,975 $65,129 $34,000 $37,000 15.6%$5,000 Training $506 $0 $0 -100%-$2,000 Professional Services $10,418 $0 $0 -100%-$10,000 Professional Services $10,430 $875 $0 $0 N/A $0 Ofce Supplies $226 $102 $25 $200 0%$0 Legal Research $672 $750 $20,000 852.4%$17,900 Membershi p Dues $30 $550 $100 233.3%$70 Licensi ng $936 $0 $0 $500 N/A $500 Training $506 $241 $400 $2,000 N/A $2,000 Cell Phone $500 $600 0%$0 Postage $29 $0 $0 0%$0 Travel $0 $602 $700 $1,000 100%$500 Insurance $11,907 $14,931 $13,690 $15,000 18.2%$2,310 Miscellaneous $1,222 $390 $400 $500 -50%-$500 Litigation Expenses $1,000 $1,000 $0 $0 N/A $0 Legal Servi ces $40,317 $105,000 $100,000 N/A $100,000 N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% Change) FY2022 Budgeted vs. FY2023 Budgeted ($ C hange) City of East Wenatchee | Budget Book 2023 Page 171 Professional Services $10,000 N/A $10,000 Capital Outlay $30 $0 $0 0%$0 Total General Fund:$293,950 $323,439 $245,015 $289,900 -18.5%-$65,720 N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% Change) FY2022 Budgeted vs. FY2023 Budgeted ($ C hange) Expenditures by Function Budgeted and Historical Expenditures by Function MillionsGrey background indicates budgeted figures. LegalFY2019FY2020FY2021 FY2022FY20230 0.1 0.2 0.3 0.4 Expenditures Legal Salaries $181,796 $199,121 $89,000 $103,000 22.6%$19,000 Benets $74,975 $65,129 $34,000 $37,000 15.6%$5,000 Training $506 $0 $0 -100%-$2,000 Professional Services $10,418 $0 $0 -100%-$10,000 Professional Services $10,430 $875 $0 $0 N/A $0 Ofce Suppl ies $226 $102 $25 $200 0%$0 Legal Research $672 $750 $20,000 852.4%$17,900 N ame FY2020 Actual FY2021 Actual FY2022 P rojected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% Change) FY2022 Budgeted vs. FY2023 Budgeted ($ C hange) City of East Wenatchee | Budget Book 2023 Page 172 Membership Dues $30 $550 $100 233.3%$70 Licensing $936 $0 $0 $500 N/A $500 Training $506 $241 $400 $2,000 N/A $2,000 Cell Phone $500 $600 0%$0 Postage $29 $0 $0 0%$0 Travel $0 $602 $700 $1,000 100%$500 Insurance $11,907 $14,931 $13,690 $15,000 18.2%$2,310 Miscellaneous $1,222 $390 $400 $500 -50%-$500 Litigation Expenses $1,000 $1,000 $0 $0 N/A $0 Legal Services $40,317 $105,000 $100,000 N/A $100,000 Professional Services $10,000 N/A $10,000 Capital Outlay $30 $0 $0 0%$0 Total Legal:$293,950 $323,439 $245,015 $289,900 -18.5%-$65,720 Total Expenditures:$293,950 $323,439 $245,015 $289,900 -18.5%-$65,720 N ame FY2020 Actual FY2021 Actual FY2022 P rojected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% Change) FY2022 Budgeted vs. FY2023 Budgeted ($ C hange) Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Supplies and Services (51.7%)Supplies and Services (51.7%) Supplies and Services (51.7%) Salaries and Benefits (48.3%)Salaries and Benefits (48.3%) Salaries and Benefits (48.3%) City of East Wenatchee | Budget Book 2023 Page 173 Budgeted and His torical Expenditures by Expense Type MillionsGrey background indicates budgeted figures. Capital Outlay Salaries and Benefits Supplies and ServicesFY2019FY2020FY2021FY2022 FY20230 0.1 0.2 0.3 0.4 Expense Objects Salaries and Benets Salaries $181,796 $199,121 $89,000 $103,000 22.6%$19,000 Benets $74,975 $65,129 $34,000 $37,000 15.6%$5,000 Training $506 $0 $0 -100%-$2,000 Professional Services $10,418 $0 $0 -100%-$10,000 Professional Services $10,430 $875 $0 $0 N/A $0 Total Salaries and Benets:$278,125 $265,126 $123,000 $140,000 1.1%$1,500 Supplies and Services Ofce Suppl ies $226 $102 $25 $200 0%$0 Legal Research $672 $750 $20,000 852.4%$17,900 Membership Dues $30 $550 $100 233.3%$70 Licensing $936 $0 $0 $500 N/A $500 Training $506 $241 $400 $2,000 N/A $2,000 Cell Phone $500 $600 0%$0 Postage $29 $0 $0 0%$0 Travel $0 $602 $700 $1,000 100%$500 N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% Change) FY2022 Budgeted vs. FY2023 Budgeted ($ C hange) City of East Wenatchee | Budget Book 2023 Page 174 Insurance $11,907 $14,931 $13,690 $15,000 18.2%$2,310 Miscellaneous $1,222 $390 $400 $500 -50%-$500 Litigation Expenses $1,000 $1,000 $0 $0 N/A $0 Legal Services $40,317 $105,000 $100,000 N/A $100,000 Professional Services $10,000 N/A $10,000 Total Supplies and Services:$15,826 $58,284 $122,015 $149,900 -31%-$67,220 Capital Outlay Capital Outlay $30 $0 $0 0%$0 Total Capital Outlay:$30 $0 $0 0%$0 Total Expense Objects:$293,950 $323,439 $245,015 $289,900 -18.5%-$65,720 N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% Change) FY2022 Budgeted vs. FY2023 Budgeted ($ C hange) City of East Wenatchee | Budget Book 2023 Page 175 General Fund - Civil Service Expenditures Summary 16,600 $1,888 (12.83% vs. prior year) Civil Service Proposed and Historical Budget vs. Actual Actual Budgeted Forecast FY2019 FY2020 FY2021 FY2022 FY2023 0 5k 10k 15k 20k Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 176 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. General FundFY2019FY2020FY2021 FY2022FY20230 0.0025 0.005 0.0075 0.01 0.0125 0.015 0.0175 General Fund Sal ari es $3,120 $3,650 $5,100 $5,600 0% Insurance $5,992 $7,031 $10,113 $11,000 20.7% Total General Fund:$9,112 $10,681 $15,213 $16,600 12.8% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function City of East Wenatchee | Budget Book 2023 Page 177 Budgeted and Historical Expenditures by Function MillionsGrey background indicates budgeted figures. Civil ServiceFY2019FY2020FY2021 FY2022FY20230 0.0025 0.005 0.0075 0.01 0.0125 0.015 0.0175 Expenditures Civil Service Salaries $3,120 $3,650 $5,100 $5,600 0% Insurance $5,992 $7,031 $10,113 $11,000 20.7% Total Civil Service:$9,112 $10,681 $15,213 $16,600 12.8% Total Expenditures:$9,112 $10,681 $15,213 $16,600 12.8% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 178 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Supplies and Services (66.3%)Supplies and Services (66.3%) Supplies and Services (66.3%) Salaries and Benefits (33.7%)Salaries and Benefits (33.7%) Salaries and Benefits (33.7%) Budgeted and His torical Expenditures by Expense Type MillionsGrey background indicates budgeted figures. Salaries and Benefits Supplies and ServicesFY2019FY2020FY2021FY2 022FY20230 0.0025 0.005 0.0075 0.01 0.0125 0.015 0.0175 City of East Wenatchee | Budget Book 2023 Page 179 Expense Objects Salaries and Benets Salaries $3,120 $3,650 $5,100 $5,600 0% Total Salaries and Benets:$3,120 $3,650 $5,100 $5,600 0% Supplies and Services Insurance $5,992 $7,031 $10,113 $11,000 20.7% Total Supplies and Services:$5,992 $7,031 $10,113 $11,000 20.7% Total Expense Objects:$9,112 $10,681 $15,213 $16,600 12.8% N ameName FY2020 ActualFY2020 Actual FY2021 ActualFY2021 Actual FY2022 ProjectedFY2022 Projected FY2023 BudgetedFY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 180 General Fund - Central Services Expenditures Summary 194 ,000 $14 ,500 (8.08% vs. prior year) Central Services Proposed and Historical Budget vs . Actual Actual Budgeted Forecast FY2019 FY2020 FY2021 FY2022 FY2023 0 50k 100k 150k 200k 250k Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 181 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. General FundFY2019FY2020FY2021 FY2022FY20230 0.05 0.1 0.15 0.2 0.25 General Fund Ancill ary (Interfund Maintenance)$10,369 $15,902 $25,000 $9,000 0% Central Stores $380 $1,185 $0 $0 0% Cleaning & Sanitation Suppl ies $3,877 $2,206 $3,000 $3,000 0% Smal l Tools & Equipment $1,896 $1,336 $2,500 $7,000 0% Professional Services $15,989 $10,550 $12,500 $15,000 0% Contracted Custodial Services $27,522 $27,084 $32,000 $36,000 12.5% Insurance $55,306 $68,724 $59,500 $61,000 4.3% Utilities $25,018 $25,149 $30,000 $30,000 0% Utilities - Simon St.$1,936 $8,000 $8,000 N/A Repairs & Maintenance $5,311 $14,879 $15,000 $15,000 0% Miscellaneous $458 $1,519 $0 $1,000 0% Landscaping $420 $2,347 $2,000 $4,000 0% Capital Outlay $5,191 $2,498 $1,000 $5,000 0% Total General Fund:$151,737 $175,312 $190,500 $194,000 8.1% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function City of East Wenatchee | Budget Book 2023 Page 182 Budgeted and Historical Expenditures by Function MillionsGrey background indicates budgeted figures. Central ServicesFY2019FY2020FY2021 FY2022FY20230 0.05 0.1 0.15 0.2 0.25 Expenditures Central Services Ancillary (Interfund Maintenance)$10,369 $15,902 $25,000 $9,000 0% Central Stores $380 $1,185 $0 $0 0% Cleaning & Sanitation Supplies $3,877 $2,206 $3,000 $3,000 0% Small Tools & Equipment $1,896 $1,336 $2,500 $7,000 0% Professional Services $15,989 $10,550 $12,500 $15,000 0% Contracted Custodial Services $27,522 $27,084 $32,000 $36,000 12.5% Insurance $55,306 $68,724 $59,500 $61,000 4.3% Uti lities $25,018 $25,149 $30,000 $30,000 0% Uti lities - Simon St.$1,936 $8,000 $8,000 N/A Repairs & Maintenance $5,311 $14,879 $15,000 $15,000 0% Miscellaneous $458 $1,519 $0 $1,000 0% Landscaping $420 $2,347 $2,000 $4,000 0% Capital Outlay $5,191 $2,498 $1,000 $5,000 0% Total Central Services:$151,737 $175,312 $190,500 $194,000 8.1% Total Expenditures:$151,737 $175,312 $190,500 $194,000 8.1% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 183 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Supplies and Services (92.8%)Supplies and Services (92.8%) Supplies and Services (92.8%) Salaries and Benefits (4.6%)Salaries and Benefits (4.6%) Salaries and Benefits (4.6%) Capital Outlay (2.6%)Capital Outlay (2.6%) Capital Outlay (2.6%) Budgeted and His torical Expenditures by Expense Type MillionsGrey background indicates budgeted figures. Capital Outlay Salaries and Benefits Supplies and ServicesFY2019FY2020FY2021FY2022 FY20230 0.05 0.1 0.15 0.2 0.25 City of East Wenatchee | Budget Book 2023 Page 184 Expense Objects Salaries and Benets Ancillary (Interfund Maintenance)$10,369 $15,902 $25,000 $9,000 0% Total Salaries and Benets:$10,369 $15,902 $25,000 $9,000 0% Supplies and Services Central Stores $380 $1,185 $0 $0 0% Cleaning & Sanitation Supplies $3,877 $2,206 $3,000 $3,000 0% Small Tools & Equipment $1,896 $1,336 $2,500 $7,000 0% Professional Services $15,989 $10,550 $12,500 $15,000 0% Contracted Custodial Services $27,522 $27,084 $32,000 $36,000 12.5% Insurance $55,306 $68,724 $59,500 $61,000 4.3% Uti lities $25,018 $25,149 $30,000 $30,000 0% Uti lities - Simon St.$1,936 $8,000 $8,000 N/A Repairs & Maintenance $5,311 $14,879 $15,000 $15,000 0% Miscellaneous $458 $1,519 $0 $1,000 0% Landscaping $420 $2,347 $2,000 $4,000 0% Total Supplies and Services:$136,177 $156,913 $164,500 $180,000 8.8% Capital Outlay Capital Outlay $5,191 $2,498 $1,000 $5,000 0% Total Capital Outlay:$5,191 $2,498 $1,000 $5,000 0% Total Expense Objects:$151,737 $175,312 $190,500 $194,000 8.1% N ameName FY2020 Actual FY2020 Actual FY2021 Actual FY2021 Actual FY2022 Projected FY2022 Projected FY2023 Budgeted FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 185 General Fund - Law Enforcement Rick Johnson Police Chief Expenditures Summary 4 ,257,975 $64 ,278 (1.53% vs. prior year) Law Enforcement Proposed and Historical Budget vs. Actual Actual Budgeted Forecast FY2019 FY2020 FY2021 FY2022 FY2023 0 1M 2M 3M 4M 5M Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 186 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. General FundFY2019FY2020FY2021 FY2022FY20230 1 2 3 4 5 General Fund Transfer-Out - SWAT Fund $13,500 $13,500 N/A Fleet Rentals - Poli ce $250,000 $100,000 N/A Sal ari es $2,179,146 $2,220,534 $2,430,000 $2,600,000 7% Overti me - Shift Coverage $145,208 $176,646 $205,000 $275,000 83.3% Overti me Salaries - Trafc Safety $555 $0 $0 $0 -100% Benets $744,252 $827,219 $960,000 $950,000 1.1% Clothing Allowance $13,321 $13,369 $16,800 $17,500 4.2% Training - Police Chi ef -$390 $0 $0 -100% Training - Ofcers $5,281 $0 $0 -100% Ancill ary (Interfund Vehicle Maintenance)$0 $5,469 $6,000 $2,400 0% Ofce Supplies $7,444 $5,325 $5,000 $8,500 0% SWAT - Uni forms & Clothing $2,000 N/A SWAT - Operati ng Supplies $2,000 N/A Ofce Machine Costs $3,825 $4,408 $5,000 $5,000 0% Fuel Consumed $40,676 $52,169 $67,000 $55,000 0% Smal l Tools & Equipment $31,360 $51,931 $43,000 $23,250 0% WASPC Trafc Safety Grant $3,576 $0 $0 0% Bulletproof Vests $0 $0 $10,000 $4,000 0% US Marshall Fugitive Task Force $0 $0 $0 $1,500 0% N ame FY2020 Actual FY2021 Actual FY2022 P rojected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 187 Professional Services $19,872 $31,041 $30,000 $17,500 16.7% Emergency Management Contract $41,770 $42,000 $0 -100% Membershi p Dues $0 $50 $600 0% SWAT - Registration & Traini ng $2,000 N/A SWAT - Mil eage/Per Diem/Lodging $2,000 N/A Telephone $26,738 $28,608 $35,000 $30,000 0% Postage $883 $630 $700 $1,175 0% Travel $1,866 $10,464 $15,000 $10,000 0% Insurance $77,109 $80,201 $80,875 $81,000 1.4% Repairs & Maintenance $4,303 $6,034 $7,500 $9,500 0% Miscellaneous $3,445 $7,524 $10,000 $2,500 0% Dry Cleaning Servi ces $256 $868 $1,000 $1,200 0% Crime Preventi on $850 $833 $850 $850 0% Training - Academy $530 $0 $0 0% Training - Police Chi ef $0 $1,050 $1,000 $2,000 N/A Training - Ofcers $5,281 $4,503 $10,000 $4,500 N/A Training - Ofce Staff $0 $424 $2,500 $500 N/A Training - Academy $530 $3,347 $0 $0 N/A Other Services $0 $59 $0 $0 0% Fleet Rentals - Poli ce $176,825 $0 $0 -100% Capital Outlay $63,953 $35,257 $33,000 $33,000 0% Total General Fund:$3,379,872 $3,786,505 $4,280,775 $4,257,975 1.5% N ame FY2020 Actual FY2021 Actual FY2022 P rojected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function City of East Wenatchee | Budget Book 2023 Page 188 Budgeted and Historical Expenditures by Function MillionsGrey background indicates budgeted figures. Law EnforcementFY2019FY2020FY2021 FY2022FY20230 1 2 3 4 5 Expenditures Law Enforcement Transfer-Out - SWAT Fund $13,500 $13,500 N/A Fleet Rentals - Police $250,000 $100,000 N/A Salaries $2,179,146 $2,220,534 $2,430,000 $2,600,000 7% Overtime - Shift Coverage $145,208 $176,646 $205,000 $275,000 83.3% Overtime Salaries - Trafc Safety $555 $0 $0 $0 -100% Benets $744,252 $827,219 $960,000 $950,000 1.1% Clothing All owance $13,321 $13,369 $16,800 $17,500 4.2% Training - Pol ice Chief -$390 $0 $0 -100% Training - Ofcers $5,281 $0 $0 -100% Ancillary (Interfund Vehi cle Maintenance)$0 $5,469 $6,000 $2,400 0% Ofce Suppl ies $7,444 $5,325 $5,000 $8,500 0% SWAT - Uniforms & Clothing $2,000 N/A SWAT - Operating Suppl ies $2,000 N/A Ofce Machine Costs $3,825 $4,408 $5,000 $5,000 0% Fuel Consumed $40,676 $52,169 $67,000 $55,000 0% Small Tools & Equipment $31,360 $51,931 $43,000 $23,250 0% WASPC Trafc Safety Grant $3,576 $0 $0 0% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 189 Bulletproof Vests $0 $0 $10,000 $4,000 0% US Marshall Fugitive Task Force $0 $0 $0 $1,500 0% Professional Services $19,872 $31,041 $30,000 $17,500 16.7% Emergency Management Contract $41,770 $42,000 $0 -100% Membership Dues $0 $50 $600 0% SWAT - Registration & Training $2,000 N/A SWAT - Mileage/Per Diem/Lodging $2,000 N/A Telephone $26,738 $28,608 $35,000 $30,000 0% Postage $883 $630 $700 $1,175 0% Travel $1,866 $10,464 $15,000 $10,000 0% Insurance $77,109 $80,201 $80,875 $81,000 1.4% Repairs & Maintenance $4,303 $6,034 $7,500 $9,500 0% Miscellaneous $3,445 $7,524 $10,000 $2,500 0% Dry Cleaning Services $256 $868 $1,000 $1,200 0% Crime Prevention $850 $833 $850 $850 0% Training - Academy $530 $0 $0 0% Training - Pol ice Chief $0 $1,050 $1,000 $2,000 N/A Training - Ofcers $5,281 $4,503 $10,000 $4,500 N/A Training - Ofce Staff $0 $424 $2,500 $500 N/A Training - Academy $530 $3,347 $0 $0 N/A Other Services $0 $59 $0 $0 0% Fleet Rentals - Police $176,825 $0 $0 -100% Capital Outlay $63,953 $35,257 $33,000 $33,000 0% Total Law Enforcement:$3,379,872 $3,786,505 $4,280,775 $4,257,975 1.5% Total Expenditures:$3,379,872 $3,786,505 $4,280,775 $4,257,975 1.5% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 190 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Salaries and Benefits (90.3%)Salaries and Benefits (90.3%) Salaries and Benefits (90.3%) Supplies and Services (6.3%)Supplies and Services (6.3%) Supplies and Services (6.3%) Other Financing Uses (2.7%)Other Financing Uses (2.7%) Other Financing Uses (2.7%) Capital Outlay (0.8%)Capital Outlay (0.8%) Capital Outlay (0.8%) Budgeted and His torical Expenditures by Expense Type MillionsGrey background indicates budgeted figures. Capital Outlay Other Financing Uses Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY2022FY202 30 1 2 3 4 5 City of East Wenatchee | Budget Book 2023 Page 191 Expense Objects Other Financing Uses Transfer-Out - SWAT Fund $13,500 $13,500 N/A Fleet Rentals - Police $250,000 $100,000 N/A Total Other Financing Uses:$263,500 $113,500 N /A Salaries and Benets Salaries $2,179,146 $2,220,534 $2,430,000 $2,600,000 7% Overtime - Shift Coverage $145,208 $176,646 $205,000 $275,000 83.3% Overtime Salaries - Trafc Safety $555 $0 $0 $0 -100% Benets $744,252 $827,219 $960,000 $950,000 1.1% Clothing All owance $13,321 $13,369 $16,800 $17,500 4.2% Training - Pol ice Chief -$390 $0 $0 -100% Training - Ofcers $5,281 $0 $0 -100% Ancillary (Interfund Vehi cle Maintenance)$0 $5,469 $6,000 $2,400 0% Total Salaries and Benets:$3,087,374 $3,243,237 $3,617,800 $3,844,900 6.6% Supplies and Services Ofce Suppl ies $7,444 $5,325 $5,000 $8,500 0% SWAT - Uniforms & Clothing $2,000 N/A SWAT - Operating Suppl ies $2,000 N/A Ofce Machine Costs $3,825 $4,408 $5,000 $5,000 0% Fuel Consumed $40,676 $52,169 $67,000 $55,000 0% Small Tools & Equipment $31,360 $51,931 $43,000 $23,250 0% WASPC Trafc Safety Grant $3,576 $0 $0 0% Bulletproof Vests $0 $0 $10,000 $4,000 0% US Marshall Fugitive Task Force $0 $0 $0 $1,500 0% Professional Services $19,872 $31,041 $30,000 $17,500 16.7% Emergency Management Contract $41,770 $42,000 $0 -100% Membership Dues $0 $50 $600 0% SWAT - Registration & Training $2,000 N/A SWAT - Mileage/Per Diem/Lodging $2,000 N/A Telephone $26,738 $28,608 $35,000 $30,000 0% Postage $883 $630 $700 $1,175 0% Travel $1,866 $10,464 $15,000 $10,000 0% Insurance $77,109 $80,201 $80,875 $81,000 1.4% Repairs & Maintenance $4,303 $6,034 $7,500 $9,500 0% Miscellaneous $3,445 $7,524 $10,000 $2,500 0% Dry Cleaning Services $256 $868 $1,000 $1,200 0% Crime Prevention $850 $833 $850 $850 0% Training - Academy $530 $0 $0 0% Training - Pol ice Chief $0 $1,050 $1,000 $2,000 N/A N ameName FY2020 Actual FY2020 Actual FY2021 Actual FY2021 Actual FY2022 Pro jected FY2022 Pro jected FY2023 Budgeted FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 192 Training - Ofcers $5,281 $4,503 $10,000 $4,500 N/A Training - Ofce Staff $0 $424 $2,500 $500 N/A Training - Academy $530 $3,347 $0 $0 N/A Other Services $0 $59 $0 $0 0% Fleet Rentals - Police $176,825 $0 $0 -100% Total Supplies and Services:$228,545 $508,012 $366,475 $266,575 -52% Capital Outlay Capital Outlay $63,953 $35,257 $33,000 $33,000 0% Total Capital Outlay:$63,953 $35,257 $33,000 $33,000 0% Total Expense Objects:$3,379,872 $3,786,505 $4,280,775 $4,257,975 1.5% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 193 General Fund - Jail Services Expenditures Summary 513,600 $17,997 (3.63% vs. prior year) Jail Services Proposed and Historical Budget vs. Actual Actual Budgeted Forecast FY2019 FY2020 FY2021 FY2022 FY2023 0 100k 200k 300k 400k 500k 600k Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 194 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. General FundFY2019FY2020FY2021 FY2022FY20230 0.1 0.2 0.3 0.4 0.5 0.6 General Fund Housing & Monitoring Prisoners $219,281 $456,668 $479,103 $503,100 5% Medical Care - Prisoners $1,777 $5,241 $9,000 $4,500 -50% Juvenile Detention $6,120 $4,440 $2,000 $6,000 -20% Total General Fund:$227,178 $466,350 $490,103 $513,600 3.6% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function City of East Wenatchee | Budget Book 2023 Page 195 Budgeted and Historical Expenditures by Function MillionsGrey background indicates budgeted figures. Jail ServicesFY2019FY2020FY2021 FY2022FY20230 0.1 0.2 0.3 0.4 0.5 0.6 Expenditures Jail Services Housing & Monitoring Prisoners $219,281 $456,668 $479,103 $503,100 5% Medical Care - Prisoners $1,777 $5,241 $9,000 $4,500 -50% Juvenil e Detenti on $6,120 $4,440 $2,000 $6,000 -20% Total Jail Services:$227,178 $466,350 $490,103 $513,600 3.6% Total Expenditures:$227,178 $466,350 $490,103 $513,600 3.6% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 196 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Salaries and Benefits (98.8%)Salaries and Benefits (98.8%) Salaries and Benefits (98.8%) Supplies and Services (1.2%)Supplies and Services (1.2%) Supplies and Services (1.2%) Budgeted and His torical Expenditures by Expense Type MillionsGrey background indicates budgeted figures. Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY20 22FY20230 0.1 0.2 0.3 0.4 0.5 0.6 City of East Wenatchee | Budget Book 2023 Page 197 Expense Objects Salaries and Benets Housing & Monitoring Prisoners $219,281 $456,668 $479,103 $503,100 5% Medical Care - Prisoners $1,777 $5,241 $9,000 $4,500 -50% Total Salaries and Benets:$221,058 $461,910 $488,103 $507,600 4% Supplies and Services Juvenil e Detenti on $6,120 $4,440 $2,000 $6,000 -20% Total Supplies and Services:$6,120 $4,440 $2,000 $6,000 -20% Total Expense Objects:$227,178 $466,350 $490,103 $513,600 3.6% N ameName FY2020 Actual FY2020 Actual FY2021 Actual FY2021 Actual FY2022 Pro jected FY2022 Pro jected FY2023 Budgeted FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 198 General Fund - Public Works Garren Mel ton Public Works Manager Expenditures Summary 186,500 $11,375 (6.50% vs. prior year) Public Works Proposed and Historical Budget vs . Actual Actual Budgeted Forecast FY2019 FY2020 FY2021 FY2022 FY2023 0 50k 100k 150k 200k Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 199 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. General FundFY2019FY2020FY2021 FY2022FY20230 0.05 0.1 0.15 0.2 General Fund Sal ari es $93,792 $78,419 $95,600 $107,000 9.2% Benets $42,328 $34,350 $36,000 $37,000 2.8% Ofce Supplies $93 $281 $300 $750 0% Smal l Tools & Equipment $0 $35 $50 $500 0% Cell Phone $467 $430 $0 $750 0% Travel $33 $0 $0 $1,000 0% Insurance $10,724 $13,957 $15,625 $16,000 9.4% Training $515 $1,213 $1,250 $2,000 0% Miscellaneous $68 $45 $50 $1,000 0% Membershi ps $233 $0 $0 $500 0% Engineering Support Services $6,156 $11,381 $15,000 $20,000 0% Total General Fund:$154,409 $140,110 $163,875 $186,500 6.5% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function City of East Wenatchee | Budget Book 2023 Page 200 Budgeted and Historical Expenditures by Function MillionsGrey background indicates budgeted figures. Public WorksFY2019FY2020FY2021 FY2022FY20230 0.05 0.1 0.15 0.2 Expenditures Public Works Storm Water Utility Charge Salaries $93,792 $78,419 $95,600 $107,000 9.2% Benets $42,328 $34,350 $36,000 $37,000 2.8% Ofce Supplies $93 $281 $300 $750 0% Small Tools & Equipment $0 $35 $50 $500 0% Cell Phone $467 $430 $0 $750 0% Travel $33 $0 $0 $1,000 0% Insurance $10,724 $13,957 $15,625 $16,000 9.4% Traini ng $515 $1,213 $1,250 $2,000 0% Mi scell aneous $68 $45 $50 $1,000 0% Memberships $233 $0 $0 $500 0% Engineeri ng Support Services $6,156 $11,381 $15,000 $20,000 0% Total Storm Water Utility Charge:$154,409 $140,110 $163,875 $186,500 6.5% Total Public Works:$154,409 $140,110 $163,875 $186,500 6.5% Total Expenditures:$154,409 $140,110 $163,875 $186,500 6.5% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 201 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Salaries and Benefits (77.2%)Salaries and Benefits (77.2%) Salaries and Benefits (77.2%) Supplies and Services (22.8%)Supplies and Services (22.8%) Supplies and Services (22.8%) Budgeted and His torical Expenditures by Expense Type MillionsGrey background indicates budgeted figures. Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY20 22FY20230 0.05 0.1 0.15 0.2 City of East Wenatchee | Budget Book 2023 Page 202 Expense Objects Salaries and Benets Salaries $93,792 $78,419 $95,600 $107,000 9.2% Benets $42,328 $34,350 $36,000 $37,000 2.8% Total Salaries and Benets:$136,120 $112,769 $131,600 $144,000 7.5% Supplies and Services Ofce Suppl ies $93 $281 $300 $750 0% Small Tools & Equipment $0 $35 $50 $500 0% Cell Phone $467 $430 $0 $750 0% Travel $33 $0 $0 $1,000 0% Insurance $10,724 $13,957 $15,625 $16,000 9.4% Training $515 $1,213 $1,250 $2,000 0% Miscellaneous $68 $45 $50 $1,000 0% Memberships $233 $0 $0 $500 0% Engi neering Support Services $6,156 $11,381 $15,000 $20,000 0% Total Supplies and Services:$18,289 $27,341 $32,275 $42,500 3.3% Total Expense Objects:$154,409 $140,110 $163,875 $186,500 6.5% N ameName FY2020 Actual FY2020 Actual FY2021 Actual FY2021 Actual FY2022 Projected FY2022 Projected FY2023 Budgeted FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 203 General Fund - Planning Curtis Lillquist Community Development Director Expenditures Summary 353,320 -$37,575 (-9.61% vs. prior year) Planning Proposed and Historical Budget vs. Actual Actual Budgeted Forecast FY2019 FY2020 FY2021 FY2022 FY2023 0 100k 200k 300k 400k 500k Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 204 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. General FundFY2019FY2020FY2021 FY2022FY20230 0.1 0.2 0.3 0.4 0.5 General Fund Sal ari es $178,610 $196,508 $243,000 $214,000 -11.9% Benets $61,218 $69,633 $80,000 $78,000 -14.3% Ofce Supplies $8,519 $987 $250 $1,500 0% Fuel Consumed $77 $0 $100 $300 71.4% Smal l Tools & Equipment $0 $0 $0 $500 400% Training $170 $980 $0 $2,000 33.3% Dues & Subscriptions $787 $1,200 $1,700 0% Professional Services $7,744 $6,966 $5,000 $25,000 0% Hearings Examiner $600 $600 $1,800 $1,200 -33.3% Engineer/Architect Services $0 $1,455 $1,500 $3,000 100% Telephone -$35 $0 $0 N/A Travel $0 $0 $0 $3,500 0% Advertising $2,382 $3,842 $4,500 $3,500 16.7% Insurance $10,950 $14,061 $16,120 $17,120 13.2% Repairs & Maintenance $8 $401 $100 $1,000 0% Miscellaneous $943 $1,555 $100 $1,000 0% Total General Fund:$271,221 $297,739 $353,670 $353,320 -9.6% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function City of East Wenatchee | Budget Book 2023 Page 205 Budgeted and Historical Expenditures by Function MillionsGrey background indicates budgeted figures. PlanningFY2019FY2020FY2021 FY2022FY20230 0.1 0.2 0.3 0.4 0.5 Expenditures Planning Salaries $178,610 $196,508 $243,000 $214,000 -11.9% Benets $61,218 $69,633 $80,000 $78,000 -14.3% Ofce Suppl ies $8,519 $987 $250 $1,500 0% Fuel Consumed $77 $0 $100 $300 71.4% Small Tools & Equipment $0 $0 $0 $500 400% Training $170 $980 $0 $2,000 33.3% Dues & Subscripti ons $787 $1,200 $1,700 0% Professional Services $7,744 $6,966 $5,000 $25,000 0% Hearings Examiner $600 $600 $1,800 $1,200 -33.3% Engi neer/Architect Services $0 $1,455 $1,500 $3,000 100% Telephone -$35 $0 $0 N/A Travel $0 $0 $0 $3,500 0% Advertisi ng $2,382 $3,842 $4,500 $3,500 16.7% Insurance $10,950 $14,061 $16,120 $17,120 13.2% Repairs & Maintenance $8 $401 $100 $1,000 0% Miscellaneous $943 $1,555 $100 $1,000 0% Total Planning:$271,221 $297,739 $353,670 $353,320 -9.6% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 206 Total Expenditures:$271,221 $297,739 $353,670 $353,320 -9.6% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Salaries and Benefits (82.6%)Salaries and Benefits (82.6%) Salaries and Benefits (82.6%) Supplies and Services (17.4%)Supplies and Services (17.4%) Supplies and Services (17.4%) City of East Wenatchee | Budget Book 2023 Page 207 Budgeted and His torical Expenditures by Expense Type MillionsGrey background indicates budgeted figures. Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY20 22FY20230 0.1 0.2 0.3 0.4 0.5 Expense Objects Salaries and Benets Salaries $178,610 $196,508 $243,000 $214,000 -11.9% Benets $61,218 $69,633 $80,000 $78,000 -14.3% Total Salaries and Benets:$239,828 $266,141 $323,000 $292,000 -12.6% Supplies and Services Ofce Suppl ies $8,519 $987 $250 $1,500 0% Fuel Consumed $77 $0 $100 $300 71.4% Small Tools & Equipment $0 $0 $0 $500 400% Training $170 $980 $0 $2,000 33.3% Dues & Subscripti ons $787 $1,200 $1,700 0% Professional Services $7,744 $6,966 $5,000 $25,000 0% Hearings Examiner $600 $600 $1,800 $1,200 -33.3% Engi neer/Architect Services $0 $1,455 $1,500 $3,000 100% Telephone -$35 $0 $0 N/A Travel $0 $0 $0 $3,500 0% Advertisi ng $2,382 $3,842 $4,500 $3,500 16.7% Insurance $10,950 $14,061 $16,120 $17,120 13.2% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 208 Repairs & Maintenance $8 $401 $100 $1,000 0% Miscellaneous $943 $1,555 $100 $1,000 0% Total Supplies and Services:$31,392 $31,598 $30,670 $61,320 7.8% Total Expense Objects:$271,221 $297,739 $353,670 $353,320 -9.6% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 209 General Fund - Building Department Expenditures Summary 340,750 $124 ,730 (57.74% vs. prior year) Building Department Proposed and Historical Budget vs. Actual Actual Budgeted Forecast FY2019 FY2020 FY2021 FY2022 FY2023 0 100k 200k 300k 400k Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 210 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. General FundFY2019FY2020FY2021 FY2022FY20230 0.05 0.1 0.15 0.2 0.25 0.3 0.35 0.4 General Fund Sal ari es $105,167 $106,321 $30,000 $116,000 9.4% Benets $51,608 $58,610 $20,000 $55,000 10% Ofce Supplies $1,509 $249 $100 $2,500 8.7% Fuel Consumed $447 $638 $200 $750 25% Smal l Tools & Equipment $0 $0 $0 $900 80% Training $0 $588 $300 $5,000 204.1% Dues & Subscriptions $130 $250 $500 0% Professional Services $5,064 $100,000 $100,000 N/A Fire Marshal Services $21,601 $22,012 $23,000 $25,000 8.7% Abatement $0 $0 $0 $15,000 0% Cell Phone $200 $800 0% Travel $0 $0 $500 $4,500 50% Insurance $8,949 $12,225 $13,026 $14,000 16.4% Repairs & Maintenance $38 $1,134 $100 $500 0% Miscellaneous $95 $50 $50 $300 100% Total General Fund:$189,414 $207,022 $187,726 $340,750 57.7% N ame FY2020 Actual FY2021 Actual FY2022 P rojected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function City of East Wenatchee | Budget Book 2023 Page 211 Budgeted and Historical Expenditures by Function MillionsGrey background indicates budgeted figures. BuildingFY2019FY2020FY2021 FY2022FY20230 0.05 0.1 0.15 0.2 0.25 0.3 0.35 0.4 Expenditures Building Salaries $105,167 $106,321 $30,000 $116,000 9.4% Benets $51,608 $58,610 $20,000 $55,000 10% Ofce Suppl ies $1,509 $249 $100 $2,500 8.7% Fuel Consumed $447 $638 $200 $750 25% Small Tools & Equipment $0 $0 $0 $900 80% Training $0 $588 $300 $5,000 204.1% Dues & Subscripti ons $130 $250 $500 0% Professional Services $5,064 $100,000 $100,000 N/A Fire Marshal Servi ces $21,601 $22,012 $23,000 $25,000 8.7% Abatement $0 $0 $0 $15,000 0% Cell Phone $200 $800 0% Travel $0 $0 $500 $4,500 50% Insurance $8,949 $12,225 $13,026 $14,000 16.4% Repairs & Maintenance $38 $1,134 $100 $500 0% Miscellaneous $95 $50 $50 $300 100% Total Building:$189,414 $207,022 $187,726 $340,750 57.7% Total Expenditures:$189,414 $207,022 $187,726 $340,750 57.7% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 212 Expenditures by Expense Type Budgeted Expenditures by Ex pense Type Salaries and Benefits (50.2%)Salaries and Benefits (50.2%) Salaries and Benefits (50.2%)Supplies and Services (49.8%)Supplies and Services (49.8%) Supplies and Services (49.8%) Budgeted and His torical Expenditures by Expense Type MillionsGrey background indicates budgeted figures. Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY20 22FY20230 0.05 0.1 0.15 0.2 0.25 0.3 0.35 0.4 City of East Wenatchee | Budget Book 2023 Page 213 Expense Objects Salaries and Benets Salaries $105,167 $106,321 $30,000 $116,000 9.4% Benets $51,608 $58,610 $20,000 $55,000 10% Total Salaries and Benets:$156,775 $164,931 $50,000 $171,000 9.6% Supplies and Services Ofce Suppl ies $1,509 $249 $100 $2,500 8.7% Fuel Consumed $447 $638 $200 $750 25% Small Tools & Equipment $0 $0 $0 $900 80% Training $0 $588 $300 $5,000 204.1% Dues & Subscripti ons $130 $250 $500 0% Professional Services $5,064 $100,000 $100,000 N/A Fire Marshal Servi ces $21,601 $22,012 $23,000 $25,000 8.7% Abatement $0 $0 $0 $15,000 0% Cell Phone $200 $800 0% Travel $0 $0 $500 $4,500 50% Insurance $8,949 $12,225 $13,026 $14,000 16.4% Repairs & Maintenance $38 $1,134 $100 $500 0% Miscellaneous $95 $50 $50 $300 100% Total Supplies and Services:$32,640 $42,091 $137,726 $169,750 182.8% Total Expense Objects:$189,414 $207,022 $187,726 $340,750 57.7% N ameName FY2020 ActualFY2020 Actual FY2021 ActualFY2021 Actual FY2022 ProjectedFY2022 Projected FY2023 BudgetedFY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 214 General Fund - Other Expenditures Expenditures Summary 2,750 -$164 ,500 (-98.36% vs. prior year) O ther General Government Propos ed and Historical Budget vs. Actual Actual Budgeted Forecast FY2019 FY2020 FY2021 FY2022 FY2023 0 50k 100k 150k 200k Expenditures by Fund City of East Wenatchee | Budget Book 2023 Page 215 Budgeted and Historical 2023 Expenditures by Fund MillionsGrey background indicates budgeted figures. General FundFY2019FY2020FY2021 FY2022FY20230 0.05 0.1 0.15 0.2 General Fund Fireworks - Deposit Refund $1,000 $800 $0 $0 N/A Fireworks - DCFD Remittance $250 $0 $0 $0 N/A Court Remittances $13,155 $0 $0 $0 N/A Fireworks - Deposit Refund $1,000 $2,500 $2,500 0% Fireworks - DCFD Remittance $250 $250 $250 0% County Share of Cri me Victims $2,793 $0 $0 -100% Remittance: State Buil ding Code Surcharge $785 $0 $0 -100% State Share of Permits & Licenses $8,657 $0 $0 -100% Court Remittances $129,367 $0 $0 -100% Total General Fund:$157,258 $800 $2,750 $2,750 -98.4% N ame FY2020 Actual FY2021 Actual FY2022 Pro jected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Function City of East Wenatchee | Budget Book 2023 Page 216 Budgeted and Historical Expenditures by Function MillionsGrey background indicates budgeted figures. Other General GovernmentFY2019FY2020FY2021 FY2022FY20230 0.05 0.1 0.15 0.2 Expenditures Other General Government Fireworks - Deposit Refund $1,000 $800 $0 $0 N/A Fireworks - DCFD Remittance $250 $0 $0 $0 N/A Court Remi ttances $13,155 $0 $0 $0 N/A Fireworks - Deposit Refund $1,000 $2,500 $2,500 0% Fireworks - DCFD Remittance $250 $250 $250 0% County Share of Crime Victims $2,793 $0 $0 -100% Remittance: State Building Code Surcharge $785 $0 $0 -100% State Share of Permits & Licenses $8,657 $0 $0 -100% Court Remi ttances $129,367 $0 $0 -100% Total Other General Government:$157,258 $800 $2,750 $2,750 -98.4% Total Expenditures:$157,258 $800 $2,750 $2,750 -98.4% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) Expenditures by Expense Type City of East Wenatchee | Budget Book 2023 Page 217 Budgeted and His torical Expenditures by Expense Type MillionsGrey background indicates budgeted figures. Other Financing UsesFY2019FY2020FY2021 FY2022FY20230 0.05 0.1 0.15 0.2 Expense Objects Other Financing Uses Fireworks - Deposit Refund $1,000 $800 $0 $0 N/A Fireworks - DCFD Remittance $250 $0 $0 $0 N/A Court Remi ttances $13,155 $0 $0 $0 N/A Fireworks - Deposit Refund $1,000 $2,500 $2,500 0% Fireworks - DCFD Remittance $250 $250 $250 0% County Share of Crime Victims $2,793 $0 $0 -100% Remittance: State Building Code Surcharge $785 $0 $0 -100% State Share of Permits & Licenses $8,657 $0 $0 -100% Court Remi ttances $129,367 $0 $0 -100% Total Other Financing Uses:$157,258 $800 $2,750 $2,750 -98.4% Total Expense Objects:$157,258 $800 $2,750 $2,750 -98.4% N ame FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023 Budgeted (% C hange) City of East Wenatchee | Budget Book 2023 Page 218 CAPITAL IMPROVEMENTS City of East Wenatchee | Budget Book 2023 Page 219 There are no submitted Capital Requests City of East Wenatchee | Budget Book 2023 Page 220 There are no submitted Capital Requests City of East Wenatchee | Budget Book 2023 Page 221 APPENDIX City of East Wenatchee | Budget Book 2023 Page 222 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 nancial 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 specic 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 nancial systems, procedures, and data by a certied public accountant (independent auditor), and a report on the fairness of nancial statements and on local compliance with statutes and regulations. The audit serves as a valuable management tool in evaluating the scal 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) ndings 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 specied date. Betterments (Special Assessments): Whenever a specic area of a community receives benet 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 benet 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 specied sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specied future date (maturity date), together with periodic interest at a specied 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. City of East Wenatchee | Budget Book 2023 Page 223 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 xed-income investment. Rating agencies, such as Moody's and Standard 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 specied 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 nancial 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 dene 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 xed asset improvements. Among other information, a capital budget should identify the method of nancing 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 ofcial or agent designated as custodian of cash and bank deposits. Cash Management: The process of monitoring the ebb and ow 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. Certicate 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 specied interest payable to a bearer or to any specied person on a certain specied date, at the expiration of a certain specied time, or upon notice in writing. Classication 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 classied its real properties, local ofcials 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, benets, 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-Benet Analysis: A decision-making tool that allows a comparison of options based on the level of benet derived and the cost to achieve the benet 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 specic appropriation account. Enterprise Funds: An enterprise fund is a separate accounting and nancial 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 identied. This allows the community to recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the City of East Wenatchee | Budget Book 2023 Page 224 "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.  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 benet) 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 oat is clearing time on checks and deposits. D elays in receiving deposit and withdrawal information also inuence oat. 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 identied activities or attaining certain objectives in accordance with specic regulations, restrictions, or limitations. Fund Accounting: Organizing nancial records into multiple, segregated locations for money. A fund is a distinct entity within the municipal government in which nancial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are accounted for independently in accordance with specic 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 nancial statements. GASB 34 requires a report on overall nancial 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 nancial 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 benets 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 nancial 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. City of East Wenatchee | Budget Book 2023 Page 225 Indirect Cost: Costs of a service not reected 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. Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a specied 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 xed 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 classication of expenditures that is used for coding any department disbursement, such as “personal services,” “expenses,” or “capital outlay.” Ofcial Statement: A document prepared for potential investors that contains information about a prospective bond or note issue and the issuer. The ofcial 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 scal 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 efciency. 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 City of East Wenatchee | Budget Book 2023 Page 226 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 specic revenues and thereby not a full faith and credit obligation. Revolving Fund: Allows a community to raise revenues from a specic service and use those revenues without appropriation to support the service.  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 specic 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. B oth 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 scal year that are neither encumbered nor reserved, and are therefore available for expenditure once certied 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 reect its market, or full and fair cash value. City of East Wenatchee | Budget Book 2023 Page 227