HomeMy WebLinkAbout2024 Final BudgetCity of East Wenatchee
2024 Budget
Final Version 12/05/2023
Last updated 12/05/23
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City of East Wenatchee | Budget Book 2024 Page 1
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 31
Rainy Day Fund 35
Street Fund 36
Community Development Grants Fund 40
Affordable Housing Sales Tax Fund 44
Housing & Related Services Fund 47
Transportation Benefit District Fund 50
SWAT Fund 53
Library Fund 56
Hotel/Motel Tax Fund 61
Drug Fund 66
Criminal Justice Fund 68
Events Board Fund 71
Bond Redemption Fund 76
Street Improvements Fund 80
Capital Improvements Fund 85
Stormwater 90
Equipment Purchase, Repair & Replacement Fund 96
Departments 101
General Fund Revenues 102
General Government 110
Legislative 115
Mayor's Office 120
Municipal Court 124
Human Resources 130
City Clerk 134
Internal Services 138
City of East Wenatchee | Budget Book 2024 Page 2
Finance 140
Information Technology 144
Legal 147
Civil Service 151
Central Services 154
Law Enforcement 158
Jail Services 165
Public Works 168
Planning 171
Building Department 175
Other General Government 179
Appendix 181
Glossary 182
City of East Wenatchee | Budget Book 2024 Page 3
INTRODUCTION
City of East Wenatchee | Budget Book 2024 Page 4
Transmittal Letter
Mayor Jerrilea Crawford
Since the COVID pandemic, budget preparation has been an interesting process. Normally, trends in revenues and
expenses have been consistent and predictable. However, in the last few years it has been dif cult to anticipate how
sales tax revenues would come in based on our community’s response to in ation and the cost of materials has
dramatically changed due to supply availability.
Many budgetary pressures are out of the City’s control such as rising rates for insurance, jail fees, and cost of materials.
The City must also stay competitive and offer appropriate salary and bene t packages to our dedicated and talented
staff. Despite these challenges, the City of East Wenatchee is prepared for these uctuations and is constantly focused
on scal responsibility and being good stewards of City resources. We continue to nd creative opportunities to lower
costs such as partnering with neighboring jurisdictions for training, services, and grant opportunities. Not only is this a
good use of our nancial resources, but it also builds a strong connection with our partners in the Valley.
The last few years have reinforced our need to be mindful of uctuations in trends and prepared for scal challenges.
The 2024 budget re ects that effort and I hope you will take the time to review it along with the City’s strategic plan.
Please feel free to reach out to me with any questions or comments.
Sincerely,
Jerrilea Crawford
East Wenatchee Mayor
City of East Wenatchee | Budget Book 2024 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 connecting Wenatchee and East Wenatchee is constructed. Designed
by W. T. Clark, the bridge would carry traf c and an irrigation pipeline, providing for the
planting and future development of the community.
1923 - The East Wenatchee Domestic Water Co. was formed and began piping water
throughout the area, which once relied on cisterns lled with irrigation water for domestic
needs.
October 5, 1931 - East Wenatchee makes history as the landing location of the rst nonstop,
trans-Paci c ight, as Clyde Pangborn and Hugh Herndon belly-landed their plane, named
Miss Veedol, at Fancher Field.
February 28, 1935 - Residents of the then-town of East Wenatchee voted to incorporate as a
city. Douglas County certi ed the vote on March 4, 1935, and the Washington Secretary of State
led the incorporation papers on March 11, 1935.
1941 -The U.S. government established the air eld that would become Pangborn
Memorial Airport. While the air eld was created to support the war efforts surrounding
World War II, the air eld was never used by the government, and was turned over to the
City of Wenatchee before the end of World War II.
1945 -East Wenatchee is serviced by its rst commercial ight provided by Northwest Airlines.
1950 -The Aluminum Corporation of America (Alcoa)constructed a plant south of Wenatchee.
Many plant workers built homes in East Wenatchee where land was cheap and plentiful.
1951 - The George Sellar Bridge, a modern bridge crossing built downstream from the old 1908
bridge, spanned the Columbia River and spurred much commercial development in East
Wenatchee. The Eastmont Shopping Center was constructed soon thereafter, featuring a
Sears department store as its anchor store
City of East Wenatchee | Budget Book 2024 Page 6
1955 - Eastmont High School was constructed. Before it was built, high school students
attended high school 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 School moves to a new, larger location, solidifying itself as an important
community hub for East Wenatchee.
1994 - The East Wenatchee and Douglas County side of the Apple Capital Loop Trail opened,
which completed the 10- mile loop trail.
1999 - Wenatchee Valley Super Oval opened in East Wenatchee
2001 - East Wenatchee becomes a sister city to Misawa, Japan and joined Wenatchee to form
the Wenatchee Valley Misawa Sister City Association.
2001 - East Wenatchee Chamber of Commerce, after 47 years in existence, merged with the
Wenatchee Valley Chamber of Commerce.
2004 - Bridge of Friendship Japanese Garden opened
2004 - Eastmont Metropolitan Park District was formed for the management and acquisition
of parks and recreational facilities and activities.
2008 - Town Toyota Center in Wenatchee opened; East Wenatchee is part of the Public
Facilities District that funds the TTC.
2019 - Gateway Park opened
City of East Wenatchee | Budget Book 2024 Page 7
Population Overview
T O T A L P O P U L AT I O N
14 ,113 .3%
vs. 2020
G R OW T H R A N K
106 out of 286
Municipalities in Washington
D AY T I M E P O P U L AT I O N
14 ,463
Daytime population represents the effect of persons coming into or
leaving a community for work, entertainment, shopping, etc. during the
typical workday. An increased daytime population puts greater demand
on host community services which directly impacts operational costs.
* Data Source: American Community Survey 5-year estimates
P O P U L AT I O N B Y A G E G R O U P
Aging affects the needs 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 Censuses1990199119921993199419951996199719981999200020012002200320042005200620072008200920102011201220132014201520162017201820192020202110k
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 2024 Page 8
Household Analysis
T O TA L H O U S E H O L D S
5,026
Municipalities must consider the dynamics of household types to plan for and provide
services effectively. Household type also has a general correlation to income levels
which affect the municipal tax base.
* Data Source: American Community Survey 5-year estimates
Family Households
47%
6%
lower than state average
Married Couples
47%
14%
lower than state average
Singles
23%
Senior Living Alone
10%
City of East Wenatchee | Budget Book 2024 Page 9
Economic Analysis
Household income is a key data point in evaluating a community’s wealth and
spending power. Pay levels and earnings typically vary by geographic regions and
should be looked at in context of the overall cost of living.
H O U S E H O L D I N C O M E
Above $200,000
5%
Median Income
67,739
Below $25,000
11%
* Data Source: American Community Survey 5-year estimates
O v 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 t o $7 5 ,0 0 0
$2 5 ,0 0 0 t o $5 0 ,0 0 0
B e l o w $2 5 ,0 0 0
City of East Wenatchee | Budget Book 2024 Page 10
Housing Overview
2 0 2 1 M E D I A N H O M E VA L U E
314 ,100
* Data Source: 2021 US Census Bureau (http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value data includes all types of
owner-occupied housing.
H O M E V A L U E D I S T R I B U T I O N
* Data Source: 2021 US Census Bureau (http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value data includes all types of
owner-occupied housing.
H O M E O W N E R S V S R E N T E R S
East Wena tchee
42%
Rent
58%
Own
State Avg.
37%
Rent
63%
Own
* Data Source: 2021 US Census Bureau
(http://www.census.gov/data/developers/data-
sets.html), American Community Survey. Home value
data includes all types of owner-occupied housing.20092010201120122013201420152016201720182019202020212 0 0 k
2 5 0 k
3 0 0 k
1 5 0 k
3 5 0 k
>$1,000,000
$750,0 0 0 to $999,9 99
$500,000 to $749,9 99
$400,000 to $499,9 99
$300,0 0 0 to $399,9 99
$250,000 to $299,9 99
$2 00,00 0 to $249,9 99
$150,000 to $199,9 99
$100,000 to $149,9 99
$50,000 to $99,9 99
<$49,9 99
City of East Wenatchee | Budget Book 2024 Page 11
Elected Of cials
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 2024 Page 12
Organization Chart
City of East Wenatchee | Budget Book 2024 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' Of ce 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 de ned 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 classi cations de ned 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 speci c revenue sources that are restricted or committed to expenditures for speci ed 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 2024 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 classi cations 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 2024 Page 15
Financial Policies
City of East Wenatchee
Financial 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 environments.
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.
Improve detailed nancial information for decision makers at all levels:
Policy makers as they contemplate decisions that affect the City on a long-term basis.
Managers as they implement policy on a day-to-day basis.
Maintain and further develop programs to ensure the long-term ability to pay all operational and capital costs
necessary to provide the level and quality of service required by the citizens.
Maintain a spirit of openness and transparency while being fully accountable to the public for the City’s 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 Councilmembers 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 Responsibility
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.
At the direction of the Mayor, the Finance Department coordinates the overall preparation and administration of the
City’s budget in compliance with applicable State of Washington statutes. The Finance Department provides the budget
calendar and revenue budget estimates, assists department staff in identifying budget problems and formulating
alternative solutions, and prepares and distributes the 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 2024 Page 16
The City of East Wenatchee de nes 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 de nes 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 identi able one-time revenues for operations.
Revenue Policies
The City will strive to maintain as diversi ed 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 in exible 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 in uxes (i.e.,
annexation, construction projects, etc.).
The City will estimate its annual revenues by an objective, analytical process using best practices as de ned by the
Government Finance Of cers Association or other reliable professional organizations. Economic assumptions will be
based on reliable and relevant sources such as the Washington State Of ce of Forecast Council.
The City will establish all utility and user fees at a level related to the cost of providing the service and within policy
parameters established by the City Council.
Retail sales and use tax revenue will be reviewed for projects within City limits that are projected to exceed $2 million. The
revenue from these projects will be considered one-time revenues and should not be used to support recurring
operations. The Finance Department may opt to place these one-time revenues into a separate accounting reporting line
to differentiate them from normally occurring sales and use tax revenues.
To adequately deal with short-term (anticipated duration of less than one year) economic downturns and temporary gaps
in cash ow, expenditure reductions or restrictions may be imposed by the Mayor and/or the City Council. Alternatively,
the Council may approve a one-time drawdown of the Rainy-Day Fund to address temporary downturns in City revenues.
Interfund loans authorized by the Council may be utilized to cover temporary gaps in cash 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. De cit 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.
All potential grants shall be carefully examined for matching requirements. Some grants may not be accepted if the local
matching funds cannot be readily identi ed or justi ed. 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 de cit 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 ef ciency tools to maximize productivity. The City will hire additional staff only
after the need for such positions has been demonstrated and documented.
The City will make every effort to maximize any discounts offered by creditors/vendors. Staff will also use competitive
bidding per established rules to attain the best possible price on goods and services.
City of East Wenatchee | Budget Book 2024 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 de nes 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 -
Operating 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 Bene t 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 Redemption Fund (202) does not have a minimum fund balance. This fund just needs enough resources
in it annually to pay the City’s current debt obligations.
The Street Improvements Fund (301) tends to be volatile due to its reliance on grant funding, unknown/various
matching costs, cost overruns and the size and scope of street projects. $200,000 is a reasonable starting point for
an ending fund balance with 3% annual increases after that.
The Capital Improvements Fund (314) will maintain a minimum fund balance of 15% of the average of the prior 3 full
years’ expenditures plus 3%.
The Stormwater Fund (401) will maintain a minimum fund balance of 15% of recurring expenditures plus $200,000
with 3% annual increases for emergency capital improvements.
The Finance Director will revise this policy as often as needed when new funds are added to the City’s 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 bene t 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 2024 Page 18
Budget Timeline
Jul 19, 2023
Budget request to all department heads. Department heads prepare estimates of
revenues and expenditures. Finance Director prepares estimates for debt service and
all other estimates.
Sep 7, 2023
Budget estimates from department heads filed with the Finance Director.
Sep 20, 2023
Final budget presentations by department heads to the City's Finance Committee.
Oct 3, 2023
Notice provided to the Wenatchee World of upcoming property tax public hearing.
Oct 5, 2023
Preliminary budget discussed at City Council Workshop between staff, Mayor and
Councilmembers.
Oct 11, 2023
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 17, 2023
Property tax public hearing/ First reading of property tax Ordinance.
Nov 7, 2023
Public hearing/first reading - 2023 final budget.
Second reading of property tax Ordinance.
First reading - 2023 non-union/non-contract salary schedule.
Nov 21, 2023
Second reading - 2023 non-union/non-contract salary schedule
Second reading - 2023 final budget adopted
Nov 30, 2023
Property tax Ordinance filed with Douglas County.
City of East Wenatchee | Budget Book 2024 Page 19
City of East Wenatchee | Budget Book 2024 Page 20
BUDGET OVERVIEW
City of East Wenatchee | Budget Book 2024 Page 21
Personnel Changes
Year round part-time Events Assistant funded with Hotel-Motel funds, if approved by the East Wenatchee Events Board
City of East Wenatchee | Budget Book 2024 Page 22
Summary of Signi cant Budget Changes
All Funds:
3% cost-of-living adjustment (COLA) for non-union staff in addition to step increases, where applicable
3% COLA for Local-846 union members in addition to step increases, where applicable
3.5% COLA for Teamsters union members
17.5% estimated increase in general liability insurance
4.1% increase in health insurance
All Funds (Revenues):
Automatic 1% increase in property tax for 2024
Addition of a 10% garbage, sewer and water utility tax
General Fund:
Revenues
$150,000 increase by a non-competitive, no-match grant from the Department of Commerce
$145,000 increase in interest earnings
$33,000 increase in grants and donations to add a K-9 to the police force
General Government Expenses
$300,000 decrease in transfers to the E,R&R Fund
$42,000 increase in transfers to the Debt Redemption Fund to help pay for the City's LTGO bond
$15,000 increase for a re district contract, which is replacing our current re marshall services
City Clerk Expenses
$39,000 decrease in salaries/bene ts due to a restructuring that eliminated the Deputy Clerk position
Central Services Expenses
$16,000 increase in salaries/bene ts for the maintenance staff's work at City Hall/Police Department (interfund
maintenance)
$10,500 increase in contracted custodial services for the addition of the Police Department
Law Enforcement Expenses
$33,000 increase to add a K-9 to the police force (will be entirely offset by grants and donations)
$12,500 increase in professional services for various items within this line item
$11,000 increase in small tools/equipment to replace some rearms and other equipment ($4,300 reimbursed by
Traf c Safety Commission)
Jail Services Expenses
$461,900 increase to Chelan County for housing & monitoring of prisoners due to an increase in the City's average
daily bed rate
Planning Expenses
$150,000 increase in professional services to hire a consultant to develop a climate plan per HB 1181 (this is offset by
a non-competitive, no-match grant from the Department of Commerce)
Building Department Expenses
$125,000 decrease in salaries/bene ts in anticipation of not being able to nd a Building Of cial
$25,000 increase in professional services in anticipation of more need for our contracted Building Of cial
$25,000 decrease in re marshall services because this expense is moving to a different budget
A $15,000 decrease in abatement offset by a $15,000 increase to begin a savings account for permit tracking
software
Mayor's Of ce Expenses
$10,000 decrease to the "Publications" line item
Street Fund:
No signi cant changes - just fund shifts within the various departmental budget line items
Community Development Grants Fund:
$181,000 decrease in revenues and expenses due to not receiving this grant in 2024
Affordable Housing Sales Tax Fund:
$45,000 decrease in expenses to continue to increase the overall fund balance in this fund
Housing & Related Services Fund:
$110,000 increase in revenues and expenses due to an increase in taxable retail sales within the city limits
Transportation Bene t District Fund:
City of East Wenatchee | Budget Book 2024 Page 23
$150,000 increase in revenues due to an increase in taxable retail sales within the city limits
$100,000 decrease in expenses due to less of a transfer needed to the Street Improvements Fund
Hotel/Motel Tax Fund:
$119,000 increase in expenses due to an anticipated increase in requests for these funds in 2024, plus to fund the part-
time Events Assistant, if approved by the East Wenatchee Events Board (EWEB)
$75,000 increase in revenues due to an increase in taxable retail sales within the city limits
Events Fund:
$92,000 increase in expenses for a new events stage, and for a full part-time Events Assistant (these expenses are all
subject to EWEB approval)
$86,000 increase in revenues primarily due to an anticipated larger transfer from the Hotel/Motel Tax Fund, if approved by
EWEB
Street Improvements Fund:
Large decreases in revenues and expenses due to a decrease in the size and scope of projects planned for 2024
Capital Improvements Fund:
$3,200,000 decrease in expenses because the new Public Works building will be done
$175,000 decrease in real estate excise tax (REET) revenue because of a trend in the decline of home sales presumably
due to higher interest rates
The biggest planned expenses in the fund for 2024 are a fence for the Police Department parking lot (if the Drug Task
Force chips in), and paving work at city hall.
Stormwater Fund:
No signi cant changes - the 19th St. project planned for 2023 was moved to 2024
Equipment Rental & Revolving Fund:
Decreases to revenues and expenses due to an effort to save the City money by extending the life of current vehicles and
equipment
City of East Wenatchee | Budget Book 2024 Page 24
2024 Budget by Fund Projections - Revenues, Expenses & Changes
in Fund Balances
2024 Budget by Fund Projections
Revenues, Expenses & Changes in Fund Balances
Fund & Fund Number
Projected
Beginning
Balance
1/1/2024
Budgeted 2024
Revenues
Budgeted 2024
Expenditures
Projected
Ending
Balance
12/31/2024
General - 001 $ 4,481,059 $ 10,326,360 $ 10,423,535 $ 4,383,884
Rainy Day - 002 801,000 51,000 -852,000
Street - 101 333,670 1,327,950 1,500,050 161,570
Comm. Dev Grants - 102 277 --277
Affordable Housing Sales Tax - 103 121,063 32,100 -153,163
Housing & Related Services - 104 10,019 550,000 550,000 10,019
Transportation Bene t District - 105 418,833 551,000 500,000 469,833
SWAT - 107 172,097 58,500 143,000 87,597
Library - 112 22,372 5,345 15,000 12,717
Hotel/Motel Tax - 113 575,834 375,500 411,000 540,334
Drug - 114 1,494 100 500 1,094
Criminal Justice - 116 2,749 24,200 25,000 1,949
Events - 117 14,341 242,300 252,210 4,431
Bond Redemption - 202 3,297 648,000 650,500 797
Street Improvements - 301 494,835 7,661,403 8,144,701 11,537
Capital Improvements - 314 82,647 555,500 595,000 43,147
Stormwater - 401 866,383 5,751,288 6,220,720 396,951
Equipment Rental & Revolving - 501 906,648 282,000 337,000 851,648
Total Cash Balances $ 9,308,617 $ 28,442,546 $ 29,768,216 $ 7,982,947
City of East Wenatchee | Budget Book 2024 Page 25
FUND SUMMARIES
City of East Wenatchee | Budget Book 2024 Page 26
All Funds All funds include a combined total of revenues and expenses for each of the City's
eighteen funds representing the overall budget of the City of East Wenatchee.
Summary
The City of East Wenatchee is projecting $28.44M of revenue in FY2024, which represents a 2.8% decrease over the prior
year. Budgeted expenditures are projected to decrease by 15.9% or $5.61M to $29.77M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$10M
$20M
$30M
$40M
Revenues by Source
Projected 2024 Revenues by Source
Intergovernmental Revenues (47.5%)Intergovernmental Revenues (47.5%) Intergovernmental Revenues (47.5%)
Taxes (40.8%)Taxes (40.8%) Taxes (40.8%)
Other Financing Sources (6%)Other Financing Sources (6%) Other Financing Sources (6%)
Charges for Goods and Services (2.6%)Charges for Goods and Services (2.6%) Charges for Goods and Services (2.6%)
Miscellaneous Revenues (1.5%)Miscellaneous Revenues (1.5%) Miscellaneous Revenues (1.5%)
Licenses and Permits (1.1%)Licenses and Permits (1.1%) Licenses and Permits (1.1%)
Fines and Penalties (0.5%)Fines and Penalties (0.5%) Fines and Penalties (0.5%)
City of East Wenatchee | Budget Book 2024 Page 27
Revenue Source
Taxes $9,754,099 $10,196,853 $9,727,000 $11,602,000 $1,875,000
Licenses and Permits $295,317 $371,473 $363,785 $323,900 -$39,885
Intergovernmental Revenues $6,548,071 $5,379,347 $15,905,377 $13,509,191 -$2,396,186
Charges for Goods and Services $1,088,802 $792,497 $729,270 $730,980 $1,710
Fines and Penalties $172,332 $143,494 $77,000 $142,500 $65,500
Miscellaneous Revenues $122,924 $212,650 $134,425 $421,475 $287,050
Other Increases in Fund
Resources $192,150 $151,765 $0 $0 $0
Other Financing Sources $6,876,224 $8,981,318 $2,337,600 $1,712,500 -$625,100
Total Revenue Source:$25,049,918 $26,229,397 $29,274,457 $28,442,546 -$831,911
NameName FY2021
Actual
FY2021
Actual
FY2022
Actual
FY2022
Actual
FY2023
Budgeted
FY2023
Budgeted
FY2024
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted ($
Change)
FY2023 Budgeted vs.
FY2024 Budgeted ($
Change)
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
All FundsFY2021FY2022 FY2023FY20240
10
20
30
40
All Funds
General Fund $8,844,255 $9,790,973 $9,419,767 $10,423,535
Special Revenue Funds $2,029,768 $2,745,909 $3,200,524 $3,396,760
Debt Service Funds $210,495 $844,125 $783,000 $650,500
Capital Projects Funds $10,639,441 $7,459,137 $14,948,800 $8,739,701
Enterprise Funds $1,452,621 $964,015 $6,578,497 $6,220,720
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 28
Internal Service Funds $524,101 $631,201 $447,000 $337,000
Agency Funds $184,102 $121,213 $0 $0
Total All Funds:$23,884,783 $22,556,572 $35,377,588 $29,768,216
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
Expenditures by Function
Budgeted Expenditures by Function
Other General Government (36.4%)Other General Government (36.4%) Other General Government (36.4%)
NPDES (20.4%)NPDES (20.4%) NPDES (20.4%)
Law Enforcement (15.9%)Law Enforcement (15.9%) Law Enforcement (15.9%)
Streets (5%)Streets (5%) Streets (5%)
General Government (3.7%)General Government (3.7%) General Government (3.7%)
Planning (3.6%)Planning (3.6%) Planning (3.6%)
Jail Services (3.3%)Jail Services (3.3%) Jail Services (3.3%)
Municipal Court (2.1%)Municipal Court (2.1%) Municipal Court (2.1%)
Information Technology (1.4%)Information Technology (1.4%) Information Technology (1.4%)
Finance (1.3%)Finance (1.3%) Finance (1.3%)
Legislative (1.1%)Legislative (1.1%) Legislative (1.1%)
Legal (1%)Legal (1%) Legal (1%)
Expenditures
Public Works $222,325 $255,323 $271,000 $211,200
Other General Government $12,938,286 $10,591,789 $17,995,639 $10,821,701
General Government $1,735,169 $1,901,348 $1,249,328 $1,087,815
Special Events $121,161 $136,861 $152,435 $244,210
Legislative $245,696 $262,172 $293,776 $315,240
Municipal Court $497,721 $527,567 $588,705 $616,805
City Clerk $172,291 $175,104 $231,300 $196,950
Internal Services $32,836 $37,264 $42,500 $42,500
Finance $282,985 $334,123 $346,150 $379,400
Information Technology $333,806 $344,088 $399,325 $425,450
Legal $323,439 $246,654 $289,900 $286,500
Civil Service $10,681 $13,615 $16,600 $17,500
Central Services $175,312 $220,928 $194,000 $263,000
Law Enforcement $3,786,505 $4,375,032 $4,257,975 $4,735,925
Jail Services $466,350 $508,944 $513,600 $977,500
Planning $297,739 $378,926 $353,320 $1,083,900
Streets $1,174,545 $1,235,077 $1,341,950 $1,500,050
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 29
NPDES $539,473 $591,685 $6,223,235 $6,067,970
Building $207,022 $169,862 $340,750 $222,450
Mayor's Of ce $194,533 $159,844 $181,550 $192,850
Human Resources $84,876 $85,476 $87,000 $71,300
Legal -Public Records $42,032 $0 $0 $0
Events - PFOF $0 $4,817 $7,550 $8,000
Hidden $0 $74 $0 $0
Total Expenditures:$23,884,783 $22,556,572 $35,377,588 $29,768,216
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (41.8%)Capital Outlay (41.8%) Capital Outlay (41.8%)
Salaries and Benefits (29.3%)Salaries and Benefits (29.3%) Salaries and Benefits (29.3%)
Supplies and Services (21.5%)Supplies and Services (21.5%) Supplies and Services (21.5%)
Other Financing Uses (5.2%)Other Financing Uses (5.2%) Other Financing Uses (5.2%)
Debt Service Principal (1.5%)Debt Service Principal (1.5%) Debt Service Principal (1.5%)
Debt Service Interest (0.7%)Debt Service Interest (0.7%) Debt Service Interest (0.7%)
Expense Objects
Other Financing Uses $2,842,328 $3,101,209 $2,354,250 $1,556,500
Salaries and Bene ts $6,957,586 $7,252,382 $7,904,700 $8,712,200
Supplies and Services $4,020,473 $3,969,719 $3,885,453 $6,403,345
Capital Outlay $9,853,901 $7,379,028 $20,447,785 $12,436,571
Debt Service Principal $165,000 $710,854 $547,400 $442,100
Debt Service Interest $45,495 $143,380 $238,000 $217,500
Total Expense Objects:$23,884,783 $22,556,572 $35,377,588 $29,768,216
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 30
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 $10.33M of revenue in FY2024, which represents a 25.2% increase over the prior year.
Budgeted expenditures are projected to increase by 10.7% or $1M to $10.42M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
City of East Wenatchee | Budget Book 2024 Page 31
Revenues by Source
Projected 2024 Revenues by Source
Taxes (83.5%)Taxes (83.5%) Taxes (83.5%)
Intergovernmental Revenues (7.1%)Intergovernmental Revenues (7.1%) Intergovernmental Revenues (7.1%)
Licenses and Permits (3.1%)Licenses and Permits (3.1%) Licenses and Permits (3.1%)
Miscellaneous Revenues (3.1%)Miscellaneous Revenues (3.1%) Miscellaneous Revenues (3.1%)
Charges for Goods and Services (1.8%)Charges for Goods and Services (1.8%) Charges for Goods and Services (1.8%)
Fines and Penalties (1.4%)Fines and Penalties (1.4%) Fines and Penalties (1.4%)
Other Financing Sources (0.01%)Other Financing Sources (0.01%) Other Financing Sources (0.01%)
Revenue Source
Taxes $7,268,910 $7,294,561 $6,905,000 $7,230,000 $8,620,000 $1,715,000
Licenses and Permits $278,457 $369,188 $361,785 $302,875 $321,900 -$39,885
Intergovernmental
Revenues $1,963,294 $2,037,963 $597,000 $596,500 $737,300 $140,300
Charges for Goods and
Services $121,437 $224,732 $179,520 $178,400 $182,260 $2,740
Fines and Penalties $172,036 $142,718 $76,900 $139,000 $142,400 $65,500
Miscellaneous Revenues $111,781 $173,277 $126,000 $391,675 $321,500 $195,500
Other Increases in Fund
Resources $2,050 $6,371 $0 $30 $0 $0
Other Financing Sources $516,665 $178 $1,100 $13,000 $1,000 -$100
Total Revenue Source:$10,434,631 $10,248,988 $8,247,305 $8,851,480 $10,326,360 $2,079,055
Name FY2021
Actual
FY2022
Actual
FY2023
Budgeted
FY2023
Projected
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2024 Page 32
Expenditures by Function
Budgeted Expenditures by Function
Law Enforcement (45.4%)Law Enforcement (45.4%) Law Enforcement (45.4%)
Jail Services (9.4%)Jail Services (9.4%) Jail Services (9.4%)
General Government (9%)General Government (9%) General Government (9%)
Municipal Court (5.9%)Municipal Court (5.9%) Municipal Court (5.9%)
Planning (5.1%)Planning (5.1%) Planning (5.1%)
Information Technology (4.1%)Information Technology (4.1%) Information Technology (4.1%)
Finance (3.6%)Finance (3.6%) Finance (3.6%)
Legislative (3%)Legislative (3%) Legislative (3%)
Legal (2.7%)Legal (2.7%) Legal (2.7%)
Central Services (2.5%)Central Services (2.5%) Central Services (2.5%)
Building (2.1%)Building (2.1%) Building (2.1%)
Public Works (2%)Public Works (2%) Public Works (2%)
City Clerk (1.9%)City Clerk (1.9%) City Clerk (1.9%)
Mayor's Office (1.9%)Mayor's Office (1.9%) Mayor's Office (1.9%)
Expenditures
Public Works $140,110 $171,457 $186,500 $211,200
Other General Government $800 $800 $2,750 $0
General Government $1,550,021 $1,779,018 $1,094,066 $935,065
Legislative $245,196 $262,197 $293,776 $315,240
Municipal Court $497,721 $527,567 $588,705 $616,805
City Clerk $172,291 $175,104 $231,300 $196,950
Internal Services $32,836 $37,264 $42,500 $42,500
Finance $282,985 $334,123 $346,150 $379,400
Information Technology $333,806 $344,088 $399,325 $425,450
Legal $323,439 $246,654 $289,900 $286,500
Civil Service $10,681 $13,615 $16,600 $17,500
Central Services $175,312 $220,928 $194,000 $263,000
Law Enforcement $3,786,505 $4,375,032 $4,257,975 $4,735,925
Jail Services $466,350 $508,944 $513,600 $977,500
Planning $297,739 $378,926 $353,320 $533,900
Building $207,022 $169,862 $340,750 $222,450
Mayor's Of ce $194,533 $159,844 $181,550 $192,850
Human Resources $84,876 $85,476 $87,000 $71,300
Legal -Public Records $42,032 $0 $0 $0
Hidden $0 $74 $0 $0
Total Expenditures:$8,844,255 $9,790,973 $9,419,767 $10,423,535
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 33
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (71.5%)Salaries and Benefits (71.5%) Salaries and Benefits (71.5%)
Supplies and Services (23%)Supplies and Services (23%) Supplies and Services (23%)
Other Financing Uses (4.4%)Other Financing Uses (4.4%) Other Financing Uses (4.4%)
Capital Outlay (1%)Capital Outlay (1%) Capital Outlay (1%)
Debt Service Principal (0.09%)Debt Service Principal (0.09%) Debt Service Principal (0.09%)
Expense Objects
Other Financing Uses $874,800 $1,371,466 $546,250 $455,500
Salaries and Bene ts $5,980,820 $6,303,087 $6,700,600 $7,456,800
Supplies and Services $1,862,360 $1,966,966 $2,035,767 $2,400,635
Capital Outlay $126,275 $140,744 $137,150 $101,500
Debt Service Principal $0 $8,709 $0 $9,100
Total Expense Objects:$8,844,255 $9,790,973 $9,419,767 $10,423,535
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 34
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 $51K of revenue in FY2024, which represents a 2% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or N/A to N/A in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$200K
$400K
$600K
$800K
Revenues by Source
Revenue Source
Miscellaneous Revenues $0 $0 $0 $1,000
Other Financing Sources $0 $750,000 $50,000 $50,000
Total Revenue Source:$0 $750,000 $50,000 $51,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 35
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 $1.33M of revenue in FY2024, which represents a 1.3% decrease over the prior year.
Budgeted expenditures are projected to increase by 5.2% or $73.6K to $1.5M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$500K
$1M
$1.5M
$2M
City of East Wenatchee | Budget Book 2024 Page 36
Revenue by Fund
Budgeted and Historical 2024 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Street FundFY2021FY2022 FY2023FY20240
0.25
0.5
0.75
1
1.25
1.5
Street Fund $1,268,875 $1,361,118 $1,344,800 $1,327,950
Total Street Fund:$1,268,875 $1,361,118 $1,344,800 $1,327,950
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 37
Revenues by Source
Projected 2024 Revenues by Source
Taxes (79.1%)Taxes (79.1%) Taxes (79.1%)
Intergovernmental Revenues (20.7%)Intergovernmental Revenues (20.7%) Intergovernmental Revenues (20.7%)
Licenses and Permits (0.2%)Licenses and Permits (0.2%) Licenses and Permits (0.2%)
Miscellaneous Revenues (0.07%)Miscellaneous Revenues (0.07%) Miscellaneous Revenues (0.07%)
Revenue Source
Taxes $970,000 $1,050,000 $1,050,000 $1,050,000 $0
Licenses and Permits $16,860 $2,285 $2,000 $2,000 $0
Intergovernmental Revenues $276,984 $280,239 $292,000 $275,000 -$17,000
Charges for Goods and
Services $4,000 $351 $0 $0 $0
Miscellaneous Revenues $1,031 $27,690 $800 $950 $150
Other Financing Sources $0 $554 $0 $0 $0
Total Revenue Source:$1,268,875 $1,361,118 $1,344,800 $1,327,950 -$16,850
Name FY2021
Actual
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2024 Page 38
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (55.9%)Salaries and Benefits (55.9%) Salaries and Benefits (55.9%)
Supplies and Services (44.1%)Supplies and Services (44.1%) Supplies and Services (44.1%)
Expense Objects
Other Financing Uses $0 $187,934 $100,000 $0
Salaries and Bene ts $660,016 $702,408 $800,000 $838,600
Supplies and Services $596,744 $428,602 $526,450 $661,450
Total Expense Objects:$1,256,760 $1,318,943 $1,426,450 $1,500,050
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 39
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 N/A of revenue in FY2024, which represents a 100% decrease over the prior year.
Budgeted expenditures are projected to decrease by 100% or $180.59K to N/A in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
$250K
City of East Wenatchee | Budget Book 2024 Page 40
Revenue by Fund
Budgeted and Historical 2024 Revenue by Fund
MillionsCommunity Development Grants FundFY2021FY2022 FY20230
0.025
0.05
0.075
0.1
0.125
0.15
0.175
0.2
0.225
Community Development Grants Fund $125,761 $192,304 $180,589 $0
Total Community Development Grants Fund:$125,761 $192,304 $180,589 $0
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
Revenues by Source
Revenue Source
Intergovernmental Revenues $125,707 $192,084 $180,589 $0 -$180,589
Miscellaneous Revenues $54 $220 $0 $0 $0
Total Revenue Source:$125,761 $192,304 $180,589 $0 -$180,589
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2024 Page 41
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsCommunity Development Grants FundFY2021FY2022 FY20230
0.025
0.05
0.075
0.1
0.125
0.15
0.175
0.2
0.225
Community Development Grants Fund $47,403 $192,084 $180,589 $0
Total Community Development Grants Fund:$47,403 $192,084 $180,589 $0
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 42
Expenditures by Expense Type
Budgeted and Historical Expenditures by Expense Type
MillionsOther Financing Uses Supplies and ServicesFY2021FY2022 FY20230
0.025
0.05
0.075
0.1
0.125
0.15
0.175
0.2
0.225
Expense Objects
Other Financing Uses $0 $190,290 $0 $0
Supplies and Services $47,403 $1,795 $180,589 $0
Total Expense Objects:$47,403 $192,084 $180,589 $0
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 43
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 $32.1K of revenue in FY2024, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to decrease by 100% or $45K to N/A in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$10K
$20K
$30K
$40K
$50K
City of East Wenatchee | Budget Book 2024 Page 44
Revenue by Fund
Budgeted and Historical 2024 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Affordable Housing Sales Tax FundFY2021FY2022FY202 3FY20240
0.01
0.02
0.03
0.04
0.05
Affordable Housing Sales Tax Fund $41,997 $33,470 $32,100 $32,100
Total Affordable Housing Sales Tax Fund:$41,997 $33,470 $32,100 $32,100
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 45
Revenues by Source
Projected 2024 Revenues by Source
Taxes (99.7%)Taxes (99.7%) Taxes (99.7%)
Miscellaneous Revenues (0.3%)Miscellaneous Revenues (0.3%) Miscellaneous Revenues (0.3%)
Revenue Source
Taxes $41,979 $33,368 $32,000 $32,000 $0
Miscellaneous Revenues $18 $103 $100 $100 $0
Total Revenue Source:$41,997 $33,470 $32,100 $32,100 $0
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2024 Page 46
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 60% of the revenue must be used for constructing affordable housing,
constructing mental and behavioral health-related facilities, or funding the
operations and maintenance costs of new units of affordable housing and facilities
where housing-related programs are provided. The affordable housing and facilities
may only be provided to people within speci ed population groups whose income is
60% or less of the county median income.
Summary
The City of East Wenatchee is projecting $550K of revenue in FY2024, which represents a 25% increase over the prior year.
Budgeted expenditures are projected to increase by 25% or $110K to $550K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$200K
$400K
$600K
$800K
City of East Wenatchee | Budget Book 2024 Page 47
Revenue by Fund
Budgeted and Historical 2024 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Housing & Related Services FundFY2021FY2022FY202 3FY20240
0.1
0.2
0.3
0.4
0.5
0.6
0.7
Housing & Related Services Fund $199,647 $575,237 $440,000 $550,000
Total Housing & Related Services Fund:$199,647 $575,237 $440,000 $550,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 48
Revenues by Source
Budgeted and Historical 2024 Revenues by Source
MillionsGrey background indicates budgeted figures.
Miscellaneous Revenues TaxesFY2021FY2022FY2023 FY20240
0.1
0.2
0.3
0.4
0.5
0.6
0.7
Revenue Source
Taxes $199,647 $575,218 $440,000 $550,000 $110,000
Miscellaneous Revenues $0 $19 $0 $0 $0
Total Revenue Source:$199,647 $575,237 $440,000 $550,000 $110,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2024 Page 49
Transportation
Bene t
District Fund
Any city that has formed a transportation bene t 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 $551K of revenue in FY2024, which represents a 37.4% increase over the prior year.
Budgeted expenditures are projected to decrease by 16.7% or $100K to $500K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$200K
$400K
$600K
$800K
City of East Wenatchee | Budget Book 2024 Page 50
Revenue by Fund
Budgeted and Historical 2024 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Transportation Benefit District FundFY2021FY2022FY2023 FY20240
0.1
0.2
0.3
0.4
0.5
0.6
Transportation Bene t District Fund $263,756 $260,622 $401,000 $551,000
Total Transportation Bene t District Fund:$263,756 $260,622 $401,000 $551,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 51
Revenues by Source
Projected 2024 Revenues by Source
Taxes (99.8%)Taxes (99.8%) Taxes (99.8%)
Miscellaneous Revenues (0.2%)Miscellaneous Revenues (0.2%) Miscellaneous Revenues (0.2%)
Revenue Source
Taxes $263,175 $259,682 $400,000 $550,000 $150,000
Miscellaneous Revenues $581 $940 $1,000 $1,000 $0
Total Revenue Source:$263,756 $260,622 $401,000 $551,000 $150,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2024 Page 52
SWAT Fund
This fund was established after a multi-jurisdictional SWAT team (known as the East
Cascade SWAT Team "ECST") comprising the City of East Wenatchee, the City of
Wenatchee, Douglas County Sheriff's Of ce and Chelan County Sheriff's Of ce was
established to respond to high risk criminal occurrences in both the cities and
counties of the participating jurisdictions.
Each jurisdiction contributes $15,000 to the fund annually, except for the City of East
Wenatchee, which contributes $13,500 annually. East Wenatchee gets a discount for
its overhead costs due to the management of this fund.
Summary
The City of East Wenatchee is projecting $58.5K of revenue in FY2024, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 376.7% or $113K to $143K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
City of East Wenatchee | Budget Book 2024 Page 53
Revenue by Fund
Budgeted and Historical 2024 Revenue by Fund
MillionsGrey background indicates budgeted figures.
SWAT FundFY2022FY2023 FY20240
0.01
0.02
0.03
0.04
0.05
0.06
0.07
SWAT Fund $58,500 $58,500 $58,500
Total SWAT Fund:$58,500 $58,500 $58,500
Name FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 54
Revenues by Source
Projected 2024 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%)
Revenue Source
Intergovernmental Revenues $45,000 $45,000 $45,000
Other Financing Sources $13,500 $13,500 $13,500
Total Revenue Source:$58,500 $58,500 $58,500
Name FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 55
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 $4.00 per square foot that the library
occupies.
Summary
The City of East Wenatchee is projecting $5.35K of revenue in FY2024, which represents a 29% decrease over the prior year.
Budgeted expenditures are projected to increase by 130.8% or $8.5K to $15K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$5K
$10K
$15K
$20K
City of East Wenatchee | Budget Book 2024 Page 56
Revenue by Fund
Budgeted and Historical 2024 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Library FundFY2021FY2022 FY2023FY20240
0.002
0.004
0.006
0.008
Library Fund $7,520 $7,536 $7,525 $5,345
Total Library Fund:$7,520 $7,536 $7,525 $5,345
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 57
Revenues by Source
Projected 2024 Revenues by Source
Charges for Goods and Services (99.5%)Charges for Goods and Services (99.5%) Charges for Goods and Services (99.5%)
Miscellaneous Revenues (0.5%)Miscellaneous Revenues (0.5%) Miscellaneous Revenues (0.5%)
Revenue Source
Charges for Goods and Services $7,500 $7,500 $7,500 $5,320
Miscellaneous Revenues $20 $36 $25 $25
Total Revenue Source:$7,520 $7,536 $7,525 $5,345
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 58
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Library FundFY2021FY2022 FY2023FY20240
0.0025
0.005
0.0075
0.01
0.0125
0.015
0.0175
Library Fund $2,835 $2,118 $6,500 $15,000
Total Library Fund:$2,835 $2,118 $6,500 $15,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 59
Expenditures by Expense Type
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Supplies and ServicesFY2021FY2022 FY2023FY20240
0.0025
0.005
0.0075
0.01
0.0125
0.015
0.0175
Expense Objects
Supplies and Services $2,835 $2,118 $6,500 $15,000
Total Expense Objects:$2,835 $2,118 $6,500 $15,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 60
Hotel/Motel
Tax Fund
Any city or town has the authority to levy lodging taxes, also known as
“hotel/motel taxes,” on all charges for furnishing lodging at hotels, motels,
and short-term rentals (STR), including such activities as Airbnb, bed and
breakfasts (B&Bs), RV parks, and other housing and lodging
accommodations for periods of time less than 30 days. The tax is collected
as a sales tax and paid by the customer at the time of the transaction.
These taxes may be imposed by the legislative body and do not require
voter approval. All lodging tax revenues must be used for tourism
promotion, acquisition of tourism-related facilities, or operation of tourism-
related facilities.
There are two lodging tax options:
A “basic” or “state-shared” lodging tax up to 2% that is taken as a
credit against the 6.5% state sales tax rate, so that the lodging patron
does not see any tax increase
An “additional” or “special” lodging tax up to 2% on top of the state
sales tax rate that results in a higher tax bill for the patron
Cities that imposed a combined lodging tax rate of 6% before January 1,
1998 are grandfathered in under RCW 67.28.181(2)(d). This occurred due to a
unique set of circumstances and only applies to the cities of Wenatchee
and East Wenatchee.
Summary
The City of East Wenatchee is projecting $375.5K of revenue in FY2024, which represents a 25% increase over the prior year.
Budgeted expenditures are projected to increase by 40.8% or $119K to $411K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$100K
$200K
$300K
$400K
$500K
City of East Wenatchee | Budget Book 2024 Page 61
Revenue by Fund
Budgeted and Historical 2024 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Hotel/Motel Tax FundFY2021FY2022 FY2023FY20240
0.1
0.2
0.3
0.4
0.5
Hotel/Motel Tax Fund $356,192 $418,196 $300,500 $375,500
Total Hotel/Motel Tax Fund:$356,192 $418,196 $300,500 $375,500
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 62
Revenues by Source
Budgeted and Historical 2024 Revenues by Source
MillionsGrey background indicates budgeted figures.
Miscellaneous Revenues TaxesFY2021FY2022FY2023 FY20240
0.1
0.2
0.3
0.4
0.5
Revenue Source
Taxes $355,974 $417,606 $300,000 $375,000
Miscellaneous Revenues $218 $590 $500 $500
Total Revenue Source:$356,192 $418,196 $300,500 $375,500
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 63
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Hotel/Motel Tax FundFY2021FY2022 FY2023FY20240
0.1
0.2
0.3
0.4
0.5
Hotel/Motel Tax Fund $200,744 $264,044 $292,000 $411,000
Total Hotel/Motel Tax Fund:$200,744 $264,044 $292,000 $411,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
Expenditures by Function
Expenditures
Other General Government $200,744 $264,044 $292,000 $411,000
Total Expenditures:$200,744 $264,044 $292,000 $411,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 64
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Other Financing Uses (53.3%)Other Financing Uses (53.3%) Other Financing Uses (53.3%)
Supplies and Services (46.7%)Supplies and Services (46.7%) Supplies and Services (46.7%)
Expense Objects
Other Financing Uses $120,000 $120,000 $136,000 $219,000
Supplies and Services $80,744 $144,044 $156,000 $192,000
Total Expense Objects:$200,744 $264,044 $292,000 $411,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 65
Drug Fund
The City allocates a portion of Municipal Court receipts to this fund.
Periodically, the City also removes forfeited property (cash), and the
proceeds of forfeited property from drug related offenses, from its police
repository and deposits these resources to be used for purposes allowable
by law.
When the fund accumulates enough resources, the City spends a portion
of these funds in support of drug related programs under the direction of
the Police Chief.
Summary
The City of East Wenatchee is projecting $100 of revenue in FY2024, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by % or $500 to $500 in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$200
$400
$600
$800
$1K
City of East Wenatchee | Budget Book 2024 Page 66
Revenue by Fund
Budgeted and Historical 2024 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Drug FundFY2021FY2022 FY2023FY20240
0.0002
0.0004
0.0006
0.0008
0.001
Drug Fund $298 $779 $100 $100
Total Drug Fund:$298 $779 $100 $100
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
Revenues by Source
Revenue Source
Fines and Penalties $296 $776 $100 $100
Miscellaneous Revenues $2 $3 $0 $0
Total Revenue Source:$298 $779 $100 $100
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 67
Criminal
Justice Fund
There are two separate criminal justice distributions for cities, created by
RCW 82.14.320 and 82.14.330. Each program originally (in state scal year
2000) appropriated a total of $4.6 million, to be increased each July by the
“ scal growth factor” set forth in RCW 43.135.025. The scal growth factor is
the average annual growth in state personal income for the prior ten scal
years. The two statutes together contain ve separate distribution
programs of which the City receives two distributions – Population and
Special Programs.
Population is distributed to all cities on a per capita basis, with
each city receiving a minimum of $1,000 no matter how small its
population. All revenues must be used for criminal justice
purposes as de ned in RCW 8.14.330(1)(c) and may not supplant
or replace existing funding.
Special Programs is distributed to all cities on a strictly per capita
basis. All revenues must be used for innovative law enforcement
strategies, programs to help at-risk children or child abuse
victims, and programs to reduce the level of domestic violence
or to provide counseling for domestic violence victims.
Summary
The City of East Wenatchee is projecting $24.2K of revenue in FY2024, which represents a 18% increase over the prior year.
Budgeted expenditures are projected to increase by 25% or $5K to $25K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$5K
$10K
$15K
$20K
$25K
$30K
City of East Wenatchee | Budget Book 2024 Page 68
Revenue by Fund
Budgeted and Historical 2024 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Criminal Justice FundFY2021FY2022 FY2023FY20240
0.005
0.01
0.015
0.02
0.025
0.03
Criminal Justice Fund $20,718 $22,160 $20,500 $24,200
Total Criminal Justice Fund:$20,718 $22,160 $20,500 $24,200
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
Revenues by Source
Revenue Source
Intergovernmental Revenues $20,714 $22,153 $20,500 $24,200
Miscellaneous Revenues $4 $7 $0 $0
Total Revenue Source:$20,718 $22,160 $20,500 $24,200
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 69
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Criminal Justice FundFY2021FY2022 FY2023FY20240
0.005
0.01
0.015
0.02
0.025
0.03
Criminal Justice Fund $20,000 $20,000 $20,000 $25,000
Total Criminal Justice Fund:$20,000 $20,000 $20,000 $25,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
Expenditures by Expense Type
Expense Objects
Other Financing Uses $20,000 $20,000 $20,000 $25,000
Total Expense Objects:$20,000 $20,000 $20,000 $25,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 70
Events Board
Fund
The Events Fund contains the revenues and expenditures for the Events
Department. Expenses have been allocated to the various events based
upon the historical and planned levels of each event during the upcoming
year.
Citizen-based committees assist in the planning and support of each of
these activities, along with the Events Director. Support is also provided by
the Police Department for public safety and traf c control, as well as the
Street Department for parade route barricades and facility support. An
additional role for this department is marketing for the City through
participation in local, regional and state-wide recreation and tourism
boards and committees.
The Events Department is funded by a combination of Hotel/Motel taxes,
sponsorships, sales of promotional goods and event registrations. The
fund pays for the salaries and bene ts of .67 FTE of an Events
Director/Public Information Of cer, in addition to the operational costs of
hosting each of the respective events mentioned above.
Summary
The City of East Wenatchee is projecting $242.3K of revenue in FY2024, which represents a 54.6% increase over the prior year.
Budgeted expenditures are projected to increase by 57.6% or $92.23K to $252.21K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$50K
$100K
$150K
$200K
$250K
$300K
City of East Wenatchee | Budget Book 2024 Page 71
Revenue by Fund
Budgeted and Historical 2024 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Events Board FundFY2021FY2022 FY2023FY20240
0.05
0.1
0.15
0.2
0.25
0.3
Events Board Fund $124,633 $145,104 $156,750 $242,300
Total Events Board Fund:$124,633 $145,104 $156,750 $242,300
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 72
Revenues by Source
Projected 2024 Revenues by Source
Other Financing Sources (90.4%)Other Financing Sources (90.4%) Other Financing Sources (90.4%)
Charges for Goods and Services (7.6%)Charges for Goods and Services (7.6%) Charges for Goods and Services (7.6%)
Miscellaneous Revenues (2%)Miscellaneous Revenues (2%) Miscellaneous Revenues (2%)
Revenue Source
Taxes $0 $2,844 $0 $0
Charges for Goods and Services $2,608 $19,720 $17,250 $18,400
Miscellaneous Revenues $2,025 $2,540 $3,500 $4,900
Other Financing Sources $120,000 $120,000 $136,000 $219,000
Total Revenue Source:$124,633 $145,104 $156,750 $242,300
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 73
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Events Board FundFY2021FY2022 FY2023FY20240
0.05
0.1
0.15
0.2
0.25
0.3
Events Board Fund $121,661 $141,652 $159,985 $252,210
Total Events Board Fund:$121,661 $141,652 $159,985 $252,210
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
Expenditures by Function
Expenditures
Special Events $121,161 $136,861 $152,435 $244,210
Legislative $500 -$25 $0 $0
Events - PFOF $0 $4,817 $7,550 $8,000
Total Expenditures:$121,661 $141,652 $159,985 $252,210
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 74
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (55.1%)Salaries and Benefits (55.1%) Salaries and Benefits (55.1%)
Supplies and Services (31%)Supplies and Services (31%) Supplies and Services (31%)
Capital Outlay (13.9%)Capital Outlay (13.9%) Capital Outlay (13.9%)
Expense Objects
Salaries and Bene ts $98,932 $96,688 $93,000 $139,000
Supplies and Services $22,729 $44,964 $61,985 $78,210
Capital Outlay $0 $0 $5,000 $35,000
Total Expense Objects:$121,661 $141,652 $159,985 $252,210
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 75
Bond
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, sales tax, real estate excise 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 $648K of revenue in FY2024, which represents a 14.8% decrease over the prior year.
Budgeted expenditures are projected to decrease by 16.9% or $132.5K to $650.5K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$250K
$500K
$750K
$1M
City of East Wenatchee | Budget Book 2024 Page 76
Revenue by Fund
Budgeted and Historical 2024 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Bond Redemption FundFY2021FY2022 FY2023FY20240
0.2
0.4
0.6
0.8
Bond Redemption Fund $1,039 $326,051 $761,000 $648,000
Total Bond Redemption Fund:$1,039 $326,051 $761,000 $648,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 77
Revenues by Source
Budgeted and Historical 2024 Revenues by Source
MillionsGrey background indicates budgeted figures.
Miscellaneous Revenues Other Financing SourcesFY2021FY2022FY2023 FY20240
0.2
0.4
0.6
0.8
Revenue Source
Miscellaneous Revenues $1,039 $1,051 $1,000 $1,000
Other Financing Sources $0 $325,000 $760,000 $647,000
Total Revenue Source:$1,039 $326,051 $761,000 $648,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 78
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Bond Redemption FundFY2021FY2022 FY2023FY20240
0.2
0.4
0.6
0.8
1
Bond Redemption Fund $210,495 $844,125 $783,000 $650,500
Total Bond Redemption Fund:$210,495 $844,125 $783,000 $650,500
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
Expenditures by Expense Type
Expense Objects
Debt Service Principal $165,000 $700,745 $545,000 $433,000
Debt Service Interest $45,495 $143,380 $238,000 $217,500
Total Expense Objects:$210,495 $844,125 $783,000 $650,500
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 79
Street
Improvements
Fund
The Street Improvements Fund was established and used by the City to
fund and manage capital projects related to streets – streets, curbs,
gutters, sidewalks, underground utilities, etc. These projects involve pre-
project engineering, construction engineering, purchase of right of ways,
road building/paving, curb/gutter/sidewalks and storm drains. Projects are
bid and performed by outside engineering and construction companies
and involve coordination with other utility and governmental entity
partners. Funding is generally received from either Federal or State sources
that involve a variable funding contribution support by the City. Funding
through bonded debt has also been a source of funds for the City for these
projects in the past.
Summary
The City of East Wenatchee is projecting $7.66M of revenue in FY2024, which represents a 25.6% decrease over the prior year.
Budgeted expenditures are projected to decrease by 26.7% or $2.97M to $8.14M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
City of East Wenatchee | Budget Book 2024 Page 80
Revenue by Fund
Budgeted and Historical 2024 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Street Improvements FundFY2021FY2022F Y2023FY20240
2
4
6
8
10
12
Street Improvements Fund $5,979,605 $3,521,345 $10,303,500 $7,661,403
Total Street Improvements Fund:$5,979,605 $3,521,345 $10,303,500 $7,661,403
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 81
Revenues by Source
Projected 2024 Revenues by Source
Intergovernmental Revenues (93.5%)Intergovernmental Revenues (93.5%) Intergovernmental Revenues (93.5%)
Other Financing Sources (6.5%)Other Financing Sources (6.5%) Other Financing Sources (6.5%)
Revenue Source
Intergovernmental Revenues $4,095,999 $2,626,001 $9,503,500 $7,161,403
Miscellaneous Revenues $447 $330 $0 $0
Other Financing Sources $1,883,158 $895,014 $800,000 $500,000
Total Revenue Source:$5,979,605 $3,521,345 $10,303,500 $7,661,403
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 82
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Street Improvements FundFY2021FY2022 FY2023FY20240
10
2.5
5
7.5
12.5
Street Improvements Fund $6,064,035 $3,685,483 $11,118,800 $8,144,701
Total Street Improvements Fund:$6,064,035 $3,685,483 $11,118,800 $8,144,701
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
Expenditures by Function
Expenditures
Other General Government $6,064,035 $3,685,483 $11,118,800 $8,144,701
Total Expenditures:$6,064,035 $3,685,483 $11,118,800 $8,144,701
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 83
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (76.4%)Capital Outlay (76.4%) Capital Outlay (76.4%)
Supplies and Services (23.6%)Supplies and Services (23.6%) Supplies and Services (23.6%)
Expense Objects
Other Financing Uses $500,000 $0 $0 $0
Salaries and Bene ts $0 $0 $33,300 $0
Supplies and Services $746,806 $480,759 $52,500 $1,925,000
Capital Outlay $4,817,230 $3,204,724 $11,033,000 $6,219,701
Total Expense Objects:$6,064,035 $3,685,483 $11,118,800 $8,144,701
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 84
Capital
Improvements
Fund
Capital Improvements for this fund are speci cally provided by receipts of
Real Estate Excise Tax (REET) paid by the seller in real estate sales within
City boundaries. The State of Washington levies REET upon all sales of real
estate under chapter 82.45 RCW. The tax rate used to be a at 1.28%, but
effective January 1, 2020, the state implemented a graduated tax scale
based on the selling price of the property, with the sale price thresholds
adjusted on a four-year schedule (see RCW 82.45.060). The sale of real
property classi ed as timberland 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 town may levy a 0.25% real
estate excise tax primarily for capital projects and limited
maintenance
REET 2 (“second quarter percent”) – Additional 0.25% real estate excise
tax primarily for capital projects and limited maintenance, but may
only be imposed by cities that are fully planning under the Growth
Management Act (GMA)
Summary
The City of East Wenatchee is projecting $555.5K of revenue in FY2024, which represents a 7.6% decrease over the prior year.
Budgeted expenditures are projected to decrease by 84.5% or $3.24M to $595K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$2M
$4M
$6M
$8M
City of East Wenatchee | Budget Book 2024 Page 85
Revenue by Fund
Budgeted and Historical 2024 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Capital Improvements FundFY2021FY2022FY 2023FY20240
1
2
3
4
5
6
7
Capital Improvements Fund $4,618,641 $6,566,182 $601,500 $555,500
Total Capital Improvements Fund:$4,618,641 $6,566,182 $601,500 $555,500
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 86
Revenues by Source
Projected 2024 Revenues by Source
Taxes (76.5%)Taxes (76.5%) Taxes (76.5%)
Miscellaneous Revenues (16.3%)Miscellaneous Revenues (16.3%) Miscellaneous Revenues (16.3%)
Intergovernmental Revenues (7.2%)Intergovernmental Revenues (7.2%) Intergovernmental Revenues (7.2%)
Revenue Source
Taxes $654,414 $563,575 $600,000 $425,000
Intergovernmental Revenues $0 $0 $0 $40,000
Miscellaneous Revenues $1,827 $2,607 $1,500 $90,500
Other Financing Sources $3,962,400 $6,000,000 $0 $0
Total Revenue Source:$4,618,641 $6,566,182 $601,500 $555,500
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 87
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Capital Improvements FundFY2021FY2022FY 2023FY20240
1
2
3
4
5
Capital Improvements Fund
Other Financing Uses $250,000 $575,000 $680,000 $355,000
Capital Outlay $4,325,405 $3,198,654 $3,150,000 $240,000
Total Capital Improvements Fund:$4,575,405 $3,773,654 $3,830,000 $595,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 88
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Other Financing Uses (59.7%)Other Financing Uses (59.7%) Other Financing Uses (59.7%)
Capital Outlay (40.3%)Capital Outlay (40.3%) Capital Outlay (40.3%)
Expense Objects
Other Financing Uses $250,000 $575,000 $680,000 $355,000
Capital Outlay $4,325,405 $3,198,654 $3,150,000 $240,000
Total Expense Objects:$4,575,405 $3,773,654 $3,830,000 $595,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 89
Stormwater
Any city or town may impose a business and occupation tax upon the
income (as de ned by local ordinance) of public and private utilities
providing services within the boundaries of a city, and/or upon the city’s
own municipal utilities (referred to as a “utility tax”). There is no
limitation on the tax rate for stormwater utilities. Ideally, all utility rates,
system charges, and service fees should be set to recover the cost of
operating the systems, in addition to charging for replacing equipment
and adding or expanding facilities to meet regulations, future service
demands, and setting aside for unforeseen events such as natural
disasters. The stormwater utility is considered a “proprietary” activity,
which is to say that it functions as a business activity separate from the
general government activities.
Summary
The City of East Wenatchee is projecting $5.75M of revenue in FY2024, which represents a 0.7% decrease over the prior year.
Budgeted expenditures are projected to decrease by 5.4% or $357.78K to $6.22M in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$2M
$4M
$6M
$8M
City of East Wenatchee | Budget Book 2024 Page 90
Revenue by Fund
Budgeted and Historical 2024 Revenue by Fund
MillionsGrey background indicates budgeted figures.
StormwaterFY2021FY2022 FY2023FY20240
1
2
3
4
5
6
7
Stormwater $622,444 $723,602 $5,791,788 $5,751,288
Total Stormwater:$622,444 $723,602 $5,791,788 $5,751,288
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 91
Revenues by Source
Projected 2024 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 2024 Revenues by Source
MillionsGrey background indicates budgeted figures.
Other Increases in Fund Resources Miscellaneous Revenues
Charges for Goods and Services Intergovernmental RevenuesFY2021FY2022FY2023 FY20240
1
2
3
4
5
6
7
Revenue Source
Intergovernmental Revenues $65,372 $175,907 $5,266,788 $5,226,288
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 92
Charges for Goods and Services $550,949 $540,194 $525,000 $525,000
Miscellaneous Revenues $3,810 $2,651 $0 $0
Other Increases in Fund Resources $2,314 $4,851 $0 $0
Total Revenue Source:$622,444 $723,602 $5,791,788 $5,751,288
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 93
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
StormwaterFY2021FY2022 FY2023FY20240
1
2
3
4
5
6
7
Stormwater
Other Financing Uses $729,962 $310,582 $272,000 $2,000
Salaries and Bene ts $159,283 $114,902 $226,800 $226,800
Supplies and Services $389,662 $221,162 $284,662 $356,550
Capital Outlay $173,714 $315,968 $5,792,635 $5,635,370
Debt Service Principal $0 $1,400 $2,400 $0
Total Stormwater:$1,452,621 $964,015 $6,578,497 $6,220,720
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 94
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (90.6%)Capital Outlay (90.6%) Capital Outlay (90.6%)
Supplies and Services (5.7%)Supplies and Services (5.7%) Supplies and Services (5.7%)
Salaries and Benefits (3.6%)Salaries and Benefits (3.6%) Salaries and Benefits (3.6%)
Other Financing Uses (0.03%)Other Financing Uses (0.03%) Other Financing Uses (0.03%)
Expense Objects
Other Financing Uses $729,962 $310,582 $272,000 $2,000
Salaries and Bene ts $159,283 $114,902 $226,800 $226,800
Supplies and Services $389,662 $221,162 $284,662 $356,550
Capital Outlay $173,714 $315,968 $5,792,635 $5,635,370
Debt Service Principal $0 $1,400 $2,400 $0
Total Expense Objects:$1,452,621 $964,015 $6,578,497 $6,220,720
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 95
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 ef ciency by giving the
government a way to allow expensive equipment and supplies to be
rented to the government’s various departments. ER&R funds are internal
service funds and should operate on a cost reimbursement basis (without
generating a pro t). Cities with population over 8,000 (RCW 35.21.088) are
legally required to have an ER&R fund for operating city street
departments. The City has elected to also include the Police Department,
and its vehicles, in the ER&R fund.
Summary
The City of East Wenatchee is projecting $282K of revenue in FY2024, which represents a 51.1% decrease over the prior year.
Budgeted expenditures are projected to decrease by 24.6% or $110K to $337K in FY2024.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024
$0
$250K
$500K
$750K
$1M
City of East Wenatchee | Budget Book 2024 Page 96
Revenue by Fund
Budgeted and Historical 2024 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Equipment Purchase, Repair & Replacement FundFY2021FY2022FY2023 FY20240
0.2
0.4
0.6
0.8
1
Equipment Purchase, Repair & Replacement
Fund
Charges for Goods and Services $402,308 $0 $0 $0 $0
Miscellaneous Revenues $52 $587 $0 $0 $0
Other Increases in Fund Resources $5,075 $0 $0 $0 $0
Other Financing Sources $394,000 $877,073 $577,000 $282,000 -$295,000
Total Equipment Purchase, Repair &
Replacement Fund:$801,435 $877,659 $577,000 $282,000 -$295,000
Name FY2021
Actual
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2024 Page 97
Revenues by Source
Budgeted and Historical 2024 Revenues by Source
MillionsGrey background indicates budgeted figures.
Charges for Goods and Services Other Increases in Fund Resources
Miscellaneous Revenues Other Financing SourcesFY2021FY2022FY2023 FY20240
0.2
0.4
0.6
0.8
1
Revenue Source
Charges for Goods and Services $402,308 $0 $0 $0 $0
Miscellaneous Revenues $52 $587 $0 $0 $0
Other Increases in Fund
Resources $5,075 $0 $0 $0 $0
Other Financing Sources $394,000 $877,073 $577,000 $282,000 -$295,000
Total Revenue Source:$801,435 $877,659 $577,000 $282,000 -$295,000
Name FY2021
Actual
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2024 Page 98
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Equipment Purchase, Repair & Replacement FundFY2021FY2022FY2023 FY20240
0.1
0.2
0.3
0.4
0.5
0.6
0.7
Equipment Purchase, Repair & Replacement
Fund
Salaries and Bene ts $58,535 $35,296 $51,000 $51,000 $0
Supplies and Services $59,719 $76,967 $66,000 $81,000 $15,000
Capital Outlay $405,848 $518,938 $330,000 $205,000 -$125,000
Total Equipment Purchase, Repair &
Replacement Fund:$524,101 $631,201 $447,000 $337,000 -$110,000
Name FY2021
Actual
FY2022
Actual
FY2023
Budgeted
FY2024
Budgeted
FY2023 Budgeted vs.
FY2024 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2024 Page 99
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (60.8%)Capital Outlay (60.8%) Capital Outlay (60.8%)
Supplies and Services (24%)Supplies and Services (24%) Supplies and Services (24%)
Salaries and Benefits (15.1%)Salaries and Benefits (15.1%) Salaries and Benefits (15.1%)
Expense Objects
Salaries and Bene ts $58,535 $35,296 $51,000 $51,000 $0
Supplies and Services $59,719 $76,967 $66,000 $81,000 $15,000
Capital Outlay $405,848 $518,938 $330,000 $205,000 -$125,000
Total Expense Objects:$524,101 $631,201 $447,000 $337,000 -$110,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2024 Page 100
DEPARTMENTS
City of East Wenatchee | Budget Book 2024 Page 101
General Fund Revenues
The City’s General Fund is the primary operating fund and is funded by many sources of revenue. Below are
brief explanations of the larger revenue sources.
Sales Tax/First Half-Cent – a sales tax of 0.5% where revenues are unrestricted and may be used for any
lawful governmental purpose. When both the city and county are levying the rst half, the county must
credit back the full amount of the city’s rst half sales tax under RCW 82.14.040(1) so that the combined
rate does not exceed 0.5%. However, 15% of the rst half-cent collected within the city must then be
distributed to the county. In effect, this drops the City’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 tax of 0.5% where revenues
are unrestricted and may be used for any lawful governmental purpose. The revenue-sharing provision
for this half-cent is the same as above where the City receives 0.425% of the 0.5% with the rest going to
Douglas County.
Property Tax – a tax on all property located with City limits, unless speci cally exempt. All property can
be divided into two major categories – real property and personal property. Real property includes land,
buildings, structures, and af xed improvements generally classi ed as immovable, e.g., paving, fencing
(RCW 84.04.090). Personal property (RCW 84.04.080) by its nature is not permanently attached and,
therefore, is movable. Due to the multitude of taxing districts, levy amounts, and rate limits,
Washington’s property tax structure gets very complicated. Please contact the City’s Finance
Department for further clari cation on property tax revenue.
Criminal Justice Sales Tax – RCW 82.14.340 authorizes a sales tax of 0.1% where revenues are restricted
and must be used for criminal justice purposes. This sales tax may only be imposed by the county, but
the county must share its revenues with all cities and towns in the county. The statute de nes criminal
justice purposes as activities that substantially assist the criminal justice system.
Utility Taxes – a tax upon the income (as de ned by local ordinance) of public and private utilities
providing services within the boundaries of a city, and/or upon the city’s own municipal utilities. Cities
and towns are also authorized by statute to impose utility taxes upon public utility districts that operate
works, plants, or facilities within the city or town for the sale of electricity. Revenues are unrestricted and
may be used for any lawful governmental purpose. The maximum tax rate may not exceed 6% for
electric, gas, steam, and telephone services unless approved by voters. There is no limitation on the tax
rate for water, sewer, solid waste, or stormwater utilities.
Gambling Tax – RCW 9.46.110 allows a tax upon the gambling activities located within City limits where
the revenues are restricted and must be used for public safety purposes. Gambling taxes may be
imposed by the legislative body and do not require voter approval. Maximum tax rates depend upon
the type of gambling activity, but do not exceed 20%
Liquor Distributions – All cities and towns receive a portion of state liquor revenues. There are two
separate liquor distributions – “liquor pro ts” and “liquor excise.” Both liquor excise and liquor pro ts are
distributed to all cities on a strictly per capita basis. At least 2% of liquor excise revenue must be used for
an alcohol or drug addiction program under RCW 71.24.555. The remaining 98% is unrestricted and may
be used for any lawful governmental purpose. At least 2% of liquor pro ts revenue must be used for an
alcohol or drug addiction program under RCW 71.24.555. In addition, at least 20.23% must be used for
“enhancing public safety programs.” The remaining 77.77% is unrestricted and may be used for any
lawful government purpose.
City of East Wenatchee | Budget Book 2024 Page 102
Marijuana Excise Tax – A portion of the state’s marijuana excise tax is distributed to cities and counties
depending on their marijuana policies. No clear guidance exists on use of the revenues, but the stated
intent of I-502 is that marijuana legalization will “[allow] law enforcement resources to be focused on
violent and property crimes [and generate] new state and local tax revenue for education, health care,
research, and substance abuse prevention.” Two separate components of marijuana excise tax exist:
A per capita share that is distributed to all cities and counties that do not prohibit marijuana
businesses; and
A retail share distributed to cities and counties where marijuana retailers are located, in proportion
to statewide marijuana revenues
Franchise Fees – Franchise agreements are contracts between the city and public or private utility
providers that allow the utility providers to use the city’s rights-of-way to deliver their services. A
franchise agreement allows the utility provider to install, maintain, and repair utility infrastructure
within the right-of-way while minimizing interference with public use of the right-of-way. Typically,
these agreements last for 10 to 20 years or longer. Franchise fees are generally limited to the recovery of
administrative costs with the exception being cable TV, which may be assessed an annual fee up to 5%
of gross revenues, minus certain non-monetary in-kind contributions.
Business Licenses – Any city may require a general business license for any person or company
“engaging in business” within its boundaries. This includes businesses that are physically located within
the city, as well as businesses that are physically located elsewhere bug engage in business within the
city.
Revenues Summary
10,326,360 $2,079,055
(25.21% vs. prior year)
General Fund Revenues Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0
10M
2.5M
5M
7.5M
12.5M
City of East Wenatchee | Budget Book 2024 Page 103
Revenue by Fund
Budgeted and Historical 2024 Revenue by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2021FY2022 FY2023FY20240
2
4
6
8
10
12
General Fund
General Fund
Real & Personal Property Tax $1,360,498 $1,343,357 $1,340,000 $1,375,000
Local Retail Sales & Use Tax $4,389,641 $4,340,597 $4,200,000 $4,350,000
Criminal Justice Sales Tax $457,966 $533,411 $450,000 $440,000
Garbage, Sewer & Water Utility Tax $0 $0 $0 $1,500,000
Electric Utility Tax $357,596 $370,548 $370,000 $375,000
Natural Gas Utility Tax $41,817 $48,647 $45,000 $55,000
Recycling $272 $0 $0 $0
Phone/Cellular Utility Tax $155,400 $116,106 $0 $0
Gambling Tax $505,721 $541,896 $500,000 $525,000
Fireworks Permits $350 $500 $0 $0
Taxicab Licenses & Permits $1,035 $903 $1,000 $900
Franchise Fees - Cable $92,370 $88,457 $85,000 $85,000
Franchise Fees - Fiber Optics $0 $4,000 $4,000 $0
Business Licenses & Permits $128,503 $145,383 $165,000 $155,000
Other Business Lic & Permits $57 $0 $660 $0
Building & Structure Permits $48,739 $123,191 $100,000 $75,000
Gun Permits $6,991 $6,754 $6,000 $6,000
Sign Permits $411 $0 $125 $0
Name FY2021
Actual
FY2022
Actual
FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 104
ESD SRO Reimbursement $0 $42,456 $0 $160,000
DOJ OCDTEF Reimbursement $0 $1,319 $0 $0
American Rescue Plan Funds $1,528,693 $1,528,693 $0 $0
IRS Refund $723 $155 $0 $0
WaState Court Equip Reimb $0 $18,000 $18,000 $0
Washington Courts Funding $20,000 $0 $0 $0
Dept. of Ecology SMP Grant $16,800 $0 $0 $0
Traf c Safety Commission Grt $4,074 $1,079 $0 $6,800
TSC - Seatbelt Emphasis Patrols $0 $0 $1,000 $1,000
X-52 TSC-Speed Limit Emphasis $0 $1,004 $0 $0
Distracted Driving Enforcement Patrol $3,685 $3,273 $3,000 $3,000
TSC - DUI Emphasis Patrol $894 $0 $3,000 $3,000
TSC - Walker & Roller Safety Project $0 $15,678 $0 $0
Dept. of Commerce Grant $15,920 $0 $0 $0
RIVERCOM 911 Funding Assistance $15,307 $11,212 $11,000 $11,000
PUD Privilege Tax $43,105 $44,366 $44,000 $44,000
Dept. of Commerce Grant $0 $0 $0 $150,000
Multimodal Transportation $4,704 $4,669 $0 $0
City Assistance $63,662 $106,897 $120,000 $110,000
Marijuana Enforcement $0 $12,534 $0 $0
Marijuana Excise Tax Distribution $38,219 $34,773 $30,000 $40,000
DUI - Cities Allocation $2,261 $1,624 $2,000 $500
Liquor Excise Tax $96,690 $100,256 $97,000 $100,000
Liquor Board Pro ts $108,558 $109,976 $108,000 $108,000
ESD SRO Reimbursement $0 $0 $160,000 $0
Background Check Fees $0 $0 $90 $0
Duplicating Services - Court & Police $3 $0 $100 $0
Copy and Duplication Fees - Admin $0 $110 $70 $0
Recording and Filing Fees $74 $0 $60 $60
Waste Management Annual Fee $5,000 $80,110 $80,000 $80,000
Personnel Services $3,715 $5,669 $0 $0
Patrol Reimbursement $9,234 $0 $0 $0
Police Coverage - Oktoberfest $0 $10,599 $0 $10,000
Adult Probation Services $58,918 $44,425 $35,000 $40,000
Housing of Prisoners $7,820 $6,790 $4,000 $6,000
Fire Marshall Inspection Services $2,763 $2,391 $3,000 $2,000
Zoning & Subdivision Fees $0 $261 $0 $0
Plan Checking Fees $23,246 $52,625 $45,000 $35,000
Engineering Review Fees $802 $14,050 $1,000 $1,000
Sepa Permits $1,722 $519 $1,200 $1,200
Planning & Development Fees $8,141 $7,183 $10,000 $7,000
Fines And Penalties $158,736 $130,178 $70,000 $130,000
Public Defender Costs $13,099 $12,252 $6,500 $12,000
Restitution $200 $0 $400 $400
Name FY2021
Actual
FY2022
Actual
FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 105
Miscellaneous $0 $288 $0 $0
Interest Earnings $9,919 $103,319 $55,000 $200,000
Sales Tax Interest $2,778 $5,601 $4,000 $7,500
Rental Income - 311 9th St NE $14,380 $12,088 $12,000 $14,000
Rental Income - 50 Simon Street $75,747 $0 $48,000 $48,000
Rental Income - Chelan County CRDTF / 50 Simon
Street $0 $16,950 $0 $0
Contributions from Nongovernmental Sources $500 $1,500 $0 $33,000
Contributions - Shop with a Cop $0 $181 $0 $0
Sales of Surplus Property $0 $5,283 $0 $0
Opiod Settlement $0 $0 $0 $12,000
Cash Adjustments $1 $0 $0 $0
Other Misc Revenue $2 $0 $0 $0
Miscellaneous Revenue $8,455 $28,355 $7,000 $7,000
Douglas County Reimbursement $0 $4,352 $0 $0
Fireworks - Cleaning Deposit $2,000 $2,000 $0 $0
Fireworks - Dcfd Remittance $50 $0 $0 $0
Engineering Reimbursements $0 $20 $0 $0
Proceeds - Disposition of Assets $1,043 $178 $1,000 $1,000
Insurance Recoveries - Capital Assets $0 $0 $100 $0
Transfer In - Street Imp Fund $500,000 $0 $0 $0
Insurance Recoveries $15,623 $0 $0 $0
Total General Fund:$10,434,631 $10,248,988 $8,247,305 $10,326,360
Total General Fund:$10,434,631 $10,248,988 $8,247,305 $10,326,360
Name FY2021
Actual
FY2022
Actual
FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 106
Revenues by Source
Projected 2024 Revenues by Source
Taxes (83.5%)Taxes (83.5%) Taxes (83.5%)
Intergovernmental Revenues (7.1%)Intergovernmental Revenues (7.1%) Intergovernmental Revenues (7.1%)
Licenses and Permits (3.1%)Licenses and Permits (3.1%) Licenses and Permits (3.1%)
Miscellaneous Revenues (3.1%)Miscellaneous Revenues (3.1%) Miscellaneous Revenues (3.1%)
Charges for Goods and Services (1.8%)Charges for Goods and Services (1.8%) Charges for Goods and Services (1.8%)
Fines and Penalties (1.4%)Fines and Penalties (1.4%) Fines and Penalties (1.4%)
Other Financing Sources (0.01%)Other Financing Sources (0.01%) Other Financing Sources (0.01%)
Revenue Source
Taxes
Real & Personal Property Tax $1,360,498 $1,343,357 $1,340,000 $1,375,000
Local Retail Sales & Use Tax $4,389,641 $4,340,597 $4,200,000 $4,350,000
Criminal Justice Sales Tax $457,966 $533,411 $450,000 $440,000
Garbage, Sewer & Water Utility Tax $0 $0 $0 $1,500,000
Electric Utility Tax $357,596 $370,548 $370,000 $375,000
Natural Gas Utility Tax $41,817 $48,647 $45,000 $55,000
Recycling $272 $0 $0 $0
Phone/Cellular Utility Tax $155,400 $116,106 $0 $0
Gambling Tax $505,721 $541,896 $500,000 $525,000
Total Taxes:$7,268,910 $7,294,561 $6,905,000 $8,620,000
Licenses and Permits
Fireworks Permits $350 $500 $0 $0
Taxicab Licenses & Permits $1,035 $903 $1,000 $900
Franchise Fees - Cable $92,370 $88,457 $85,000 $85,000
Franchise Fees - Fiber Optics $0 $4,000 $4,000 $0
Business Licenses & Permits $128,503 $145,383 $165,000 $155,000
Other Business Lic & Permits $57 $0 $660 $0
Building & Structure Permits $48,739 $123,191 $100,000 $75,000
Gun Permits $6,991 $6,754 $6,000 $6,000
Sign Permits $411 $0 $125 $0
Total Licenses and Permits:$278,457 $369,188 $361,785 $321,900
Name FY2021
Actual
FY2022
Actual
FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 107
Intergovernmental Revenues
ESD SRO Reimbursement $0 $42,456 $0 $160,000
DOJ OCDTEF Reimbursement $0 $1,319 $0 $0
American Rescue Plan Funds $1,528,693 $1,528,693 $0 $0
IRS Refund $723 $155 $0 $0
WaState Court Equip Reimb $0 $18,000 $18,000 $0
Washington Courts Funding $20,000 $0 $0 $0
Dept. of Ecology SMP Grant $16,800 $0 $0 $0
Traf c Safety Commission Grt $4,074 $1,079 $0 $6,800
TSC - Seatbelt Emphasis Patrols $0 $0 $1,000 $1,000
X-52 TSC-Speed Limit Emphasis $0 $1,004 $0 $0
Distracted Driving Enforcement Patrol $3,685 $3,273 $3,000 $3,000
TSC - DUI Emphasis Patrol $894 $0 $3,000 $3,000
TSC - Walker & Roller Safety Project $0 $15,678 $0 $0
Dept. of Commerce Grant $15,920 $0 $0 $0
RIVERCOM 911 Funding Assistance $15,307 $11,212 $11,000 $11,000
PUD Privilege Tax $43,105 $44,366 $44,000 $44,000
Dept. of Commerce Grant $0 $0 $0 $150,000
Multimodal Transportation $4,704 $4,669 $0 $0
City Assistance $63,662 $106,897 $120,000 $110,000
Marijuana Enforcement $0 $12,534 $0 $0
Marijuana Excise Tax Distribution $38,219 $34,773 $30,000 $40,000
DUI - Cities Allocation $2,261 $1,624 $2,000 $500
Liquor Excise Tax $96,690 $100,256 $97,000 $100,000
Liquor Board Pro ts $108,558 $109,976 $108,000 $108,000
ESD SRO Reimbursement $0 $0 $160,000 $0
Total Intergovernmental Revenues:$1,963,294 $2,037,963 $597,000 $737,300
Charges for Goods and Services
Background Check Fees $0 $0 $90 $0
Duplicating Services - Court & Police $3 $0 $100 $0
Copy and Duplication Fees - Admin $0 $110 $70 $0
Recording and Filing Fees $74 $0 $60 $60
Waste Management Annual Fee $5,000 $80,110 $80,000 $80,000
Personnel Services $3,715 $5,669 $0 $0
Patrol Reimbursement $9,234 $0 $0 $0
Police Coverage - Oktoberfest $0 $10,599 $0 $10,000
Adult Probation Services $58,918 $44,425 $35,000 $40,000
Housing of Prisoners $7,820 $6,790 $4,000 $6,000
Fire Marshall Inspection Services $2,763 $2,391 $3,000 $2,000
Zoning & Subdivision Fees $0 $261 $0 $0
Plan Checking Fees $23,246 $52,625 $45,000 $35,000
Engineering Review Fees $802 $14,050 $1,000 $1,000
Name FY2021
Actual
FY2022
Actual
FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 108
Sepa Permits $1,722 $519 $1,200 $1,200
Planning & Development Fees $8,141 $7,183 $10,000 $7,000
Total Charges for Goods and Services:$121,437 $224,732 $179,520 $182,260
Fines and Penalties
Fines And Penalties $158,736 $130,178 $70,000 $130,000
Public Defender Costs $13,099 $12,252 $6,500 $12,000
Restitution $200 $0 $400 $400
Miscellaneous $0 $288 $0 $0
Total Fines and Penalties:$172,036 $142,718 $76,900 $142,400
Miscellaneous Revenues
Interest Earnings $9,919 $103,319 $55,000 $200,000
Sales Tax Interest $2,778 $5,601 $4,000 $7,500
Rental Income - 311 9th St NE $14,380 $12,088 $12,000 $14,000
Rental Income - 50 Simon Street $75,747 $0 $48,000 $48,000
Rental Income - Chelan County CRDTF / 50 Simon
Street $0 $16,950 $0 $0
Contributions from Nongovernmental Sources $500 $1,500 $0 $33,000
Contributions - Shop with a Cop $0 $181 $0 $0
Sales of Surplus Property $0 $5,283 $0 $0
Opiod Settlement $0 $0 $0 $12,000
Cash Adjustments $1 $0 $0 $0
Other Misc Revenue $2 $0 $0 $0
Miscellaneous Revenue $8,455 $28,355 $7,000 $7,000
Total Miscellaneous Revenues:$111,781 $173,277 $126,000 $321,500
Other Increases in Fund Resources
Douglas County Reimbursement $0 $4,352 $0 $0
Fireworks - Cleaning Deposit $2,000 $2,000 $0 $0
Fireworks - Dcfd Remittance $50 $0 $0 $0
Engineering Reimbursements $0 $20 $0 $0
Total Other Increases in Fund Resources:$2,050 $6,371 $0 $0
Other Financing Sources
Proceeds - Disposition of Assets $1,043 $178 $1,000 $1,000
Insurance Recoveries - Capital Assets $0 $0 $100 $0
Transfer In - Street Imp Fund $500,000 $0 $0 $0
Insurance Recoveries $15,623 $0 $0 $0
Total Other Financing Sources:$516,665 $178 $1,100 $1,000
Total Revenue Source:$10,434,631 $10,248,988 $8,247,305 $10,326,360
Name FY2021
Actual
FY2022
Actual
FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 109
General Fund - General Government
Expenditures Summary
935,065 -$159,001
(-14.53% vs. prior year)
General Government Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0
500k
1,000k
1,500k
2,000k
City of East Wenatchee | Budget Book 2024 Page 110
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2021FY2022 FY2023FY20240
0.5
1
1.5
2
City of East Wenatchee | Budget Book 2024 Page 111
Expenditures by Function
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
General GovernmentFY2021FY2022 FY2023FY20240
0.5
1
1.5
2
City of East Wenatchee | Budget Book 2024 Page 112
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Supplies and Services (60.5%)Supplies and Services (60.5%) Supplies and Services (60.5%)
Other Financing Uses (36.6%)Other Financing Uses (36.6%) Other Financing Uses (36.6%)
Salaries and Benefits (2.9%)Salaries and Benefits (2.9%) Salaries and Benefits (2.9%)
Expense Objects
Other Financing Uses
Transfer Out - ER&R Fund $374,000 $357,291 $300,000 $0
Transfer-Out - Rainy Day Fund $0 $750,000 $50,000 $50,000
Transfer-Out - 202 Fund $0 $0 $80,000 $292,000
Transfer Out to Street Impv Fund 301 $500,000 $0 $0 $0
Total Other Financing Uses:$874,000 $1,107,291 $430,000 $342,000
Salaries and Bene ts
LEOFF 1 Insurance Premiums $26,730 $26,730 $27,000 $27,000
Total Salaries and Bene ts:$26,730 $26,730 $27,000 $27,000
Supplies and Services
Fire District Contract $0 $0 $0 $15,000
Flywheel Conference $0 $5,000 $5,000 $5,000
GWATA Membership $315 $0 $315 $315
Wellness $2,099 $2,770 $3,000 $3,000
City Theme $0 $0 $750 $0
Emergency Management Contract $0 $0 $44,000 $46,000
River Com $261,251 $173,485 $261,251 $176,000
Annual SWU Charge $1,665 $86,750 $87,000 $87,000
Animal Control $81,111 $86,233 $89,000 $91,500
Douglas County Solid Waste Removal $0 $0 $20,000 $15,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 113
Chelan-Douglas Transportation Council $15,918 $16,309 $17,000 $18,500
Contributions - Region $20,000 $30,000 $40,000 $40,000
ARPA Contributions $195,150 $174,638 $0 $0
NCW Economic Development District $500 $500 $1,250 $1,250
NCWEDD Chelan/Douglas Trends $1,500 $1,550 $0 $1,600
Wenatchee Valley Chamber of Commerce $900 $900 $900 $900
Spirit of Wenatchee Miss Veedol $3,000 $3,000 $3,000 $0
Wenatchee Valley Museum $60,744 $60,744 $61,000 $61,000
Comm Mental Health (2% Liquor)$5,138 $3,117 $3,600 $4,000
Total Supplies and Services:$649,291 $644,997 $637,066 $566,065
Total Expense Objects:$1,550,021 $1,779,018 $1,094,066 $935,065
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 114
General Fund - Legislative
Expenditures Summary
315,240 $21,464
(7.31% vs. prior year)
Legislative Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0
50k
100k
150k
200k
250k
300k
350k
City of East Wenatchee | Budget Book 2024 Page 115
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2021FY2022 FY2023FY20240
0.05
0.1
0.15
0.2
0.25
0.3
0.35
City of East Wenatchee | Budget Book 2024 Page 116
Expenditures by Function
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
LegislativeFY2021FY2022 FY2023FY20240
0.05
0.1
0.15
0.2
0.25
0.3
0.35
City of East Wenatchee | Budget Book 2024 Page 117
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (72.8%)Salaries and Benefits (72.8%) Salaries and Benefits (72.8%)
Supplies and Services (27.2%)Supplies and Services (27.2%) Supplies and Services (27.2%)
Expense Objects
Salaries and Bene ts
Salaries $55,500 $56,735 $58,000 $59,500
Bene ts $4,288 $4,338 $4,500 $5,000
Public Defender $136,700 $133,943 $158,000 $165,000
Total Salaries and Bene ts:$196,488 $195,016 $220,500 $229,500
Supplies and Services
Public Defender Con icts $803 $2,275 $2,000 $5,000
Of ce Supplies $764 $529 $650 $1,200
Public Records Expenses $30 $61 $0 $0
Training $185 $0 $1,500 $1,500
Professional Services $12,814 $13,397 $12,000 $14,000
AWC Annual Membership Fee $10,089 $10,328 $10,613 $11,290
Cell Phone $35 $0 $0 $0
Travel $0 $0 $1,250 $1,250
Travel - Misawa $0 $0 $5,000 $5,000
Advertising $0 $1,007 $1,000 $1,000
Election Costs - Registered Voters $12,427 $26,118 $25,000 $25,000
Insurance $10,468 $12,724 $11,563 $17,800
Background Check Costs $77 $201 $200 $200
Miscellaneous $1,018 $542 $2,500 $2,500
Total Supplies and Services:$48,708 $67,181 $73,276 $85,740
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 118
Total Expense Objects:$245,196 $262,197 $293,776 $315,240
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 119
General Fund - Mayor's Of ce
Jerrilea Crawford
Mayor
Expenditures Summary
192,850 $11,300
(6.22% vs. prior year)
Mayor's Of ce Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0
50k
100k
150k
200k
250k
City of East Wenatchee | Budget Book 2024 Page 120
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2021FY2022 FY2023FY20240
0.05
0.1
0.15
0.2
0.25
City of East Wenatchee | Budget Book 2024 Page 121
Expenditures by Function
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Mayor's OfficeFY2021FY2022 FY2023FY20240
0.05
0.1
0.15
0.2
0.25
City of East Wenatchee | Budget Book 2024 Page 122
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (80.9%)Salaries and Benefits (80.9%) Salaries and Benefits (80.9%)
Supplies and Services (19.1%)Supplies and Services (19.1%) Supplies and Services (19.1%)
Expense Objects
Salaries and Bene ts
Salaries $96,589 $0 $0 $0
Bene ts $39,934 $0 $0 $0
Salaries $0 $100,035 $108,000 $112,000
Bene ts $0 $43,888 $34,000 $44,000
Total Salaries and Bene ts:$136,523 $143,923 $142,000 $156,000
Supplies and Services
Professional Services $47,013 $0 $0 $0
Cell Phone $420 $0 $0 $0
Insurance $10,468 $0 $0 $0
Miscellaneous $109 $0 $0 $0
Of ce Supplies $0 $9 $250 $250
Publications $0 $0 $10,000 $0
Training $0 $180 $2,000 $2,000
Professional Services $0 $2,177 $15,000 $15,000
Cell Phone $0 $494 $550 $550
Travel $0 $28 $1,000 $1,000
Insurance $0 $12,724 $10,500 $17,800
Miscellaneous $0 $310 $250 $250
Total Supplies and Services:$58,010 $15,921 $39,550 $36,850
Total Expense Objects:$194,533 $159,844 $181,550 $192,850
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 123
General Fund - Municipal Court
Clarke Tibbits
Judge
Expenditures Summary
616,805 $28,100
(4.77% vs. prior year)
Municipal Court Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0
100k
200k
300k
400k
500k
600k
700k
City of East Wenatchee | Budget Book 2024 Page 124
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2021FY2022 FY2023FY20240
0.1
0.2
0.3
0.4
0.5
0.6
0.7
General Fund
General Fund
Salaries $264,978 $0 $0 $0 $0
Salaries - Probation Services $60,235 $0 $0 $0 $0
Bene ts $95,867 $0 $0 $0 $0
Bene ts - Probation
Services $37,366 $0 $0 $0 $0
Salaries $0 $274,809 $303,000 $315,000 $12,000
Salaries - Probation $0 $64,207 $67,000 $69,000 $2,000
Bene ts $0 $104,957 $118,000 $115,000 -$3,000
Bene ts - Probation $0 $38,944 $41,000 $42,500 $1,500
Professional Services $0 $0 $0 $500 $500
Of ce Supplies $1,697 $0 $0 $4,500 $0
Training $1,090 $0 $0 $1,500 $0
IT Services $2,760 $0 $0 $7,705 $5,000
Travel $334 $0 $0 $6,000 $0
Insurance $17,629 $0 $0 $29,600 $10,600
Miscellaneous $150 $0 $0 $500 $0
Interpreting $560 $0 $0 $5,000 $0
Name FY2021
Actual
FY2022
Actual
FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2024 Page 125
Judge Protems $2,175 $0 $0 $6,000 $0
Witness Fees $0 $0 $0 $1,500 $0
Juror Fees $0 $0 $0 $2,000 $0
Security $4,022 $0 $0 $6,000 $0
Supplies $0 $1,555 $4,500 $0 $0
Training $0 $540 $1,500 $0 $0
IT Services $0 $162 $2,705 $0 $0
Insurance $0 $21,207 $19,000 $0 $0
Miscellaneous $0 $1,040 $500 $0 $0
Interpreting $0 $2,480 $5,000 $0 $0
Judge Protems $0 $7,470 $6,000 $0 $0
Witness Fees $0 $0 $1,500 $0 $0
Juror Fees $0 $0 $2,000 $0 $0
Security $0 $5,272 $6,000 $0 $0
Travel $0 $0 $6,000 $0 $0
Capital Outlay $8,859 $3,101 $5,000 $2,500 -$2,500
Copy Machine Lease $0 $1,824 $0 $2,000 $2,000
Total General Fund:$497,721 $527,567 $588,705 $616,805 $28,100
Total General Fund:$497,721 $527,567 $588,705 $616,805 $28,100
Name FY2021
Actual
FY2022
Actual
FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2024 Page 126
Expenditures by Function
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Municipal CourtFY2021FY2022 FY2023FY20240
0.1
0.2
0.3
0.4
0.5
0.6
0.7
City of East Wenatchee | Budget Book 2024 Page 127
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (87.8%)Salaries and Benefits (87.8%) Salaries and Benefits (87.8%)
Supplies and Services (11.5%)Supplies and Services (11.5%) Supplies and Services (11.5%)
Capital Outlay (0.4%)Capital Outlay (0.4%) Capital Outlay (0.4%)
Debt Service Principal (0.3%)Debt Service Principal (0.3%) Debt Service Principal (0.3%)
Expense Objects
Salaries and Bene ts
Salaries $264,978 $0 $0 $0 $0
Salaries - Probation Services $60,235 $0 $0 $0 $0
Bene ts $95,867 $0 $0 $0 $0
Bene ts - Probation
Services $37,366 $0 $0 $0 $0
Salaries $0 $274,809 $303,000 $315,000 $12,000
Salaries - Probation $0 $64,207 $67,000 $69,000 $2,000
Bene ts $0 $104,957 $118,000 $115,000 -$3,000
Bene ts - Probation $0 $38,944 $41,000 $42,500 $1,500
Total Salaries and Bene ts:$458,446 $482,916 $529,000 $541,500 $12,500
Supplies and Services
Professional Services $0 $0 $0 $500 $500
Of ce Supplies $1,697 $0 $0 $4,500 $0
Training $1,090 $0 $0 $1,500 $0
IT Services $2,760 $0 $0 $7,705 $5,000
Travel $334 $0 $0 $6,000 $0
Insurance $17,629 $0 $0 $29,600 $10,600
Miscellaneous $150 $0 $0 $500 $0
Interpreting $560 $0 $0 $5,000 $0
Name FY2021
Actual
FY2022
Actual
FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2024 Page 128
Judge Protems $2,175 $0 $0 $6,000 $0
Witness Fees $0 $0 $0 $1,500 $0
Juror Fees $0 $0 $0 $2,000 $0
Security $4,022 $0 $0 $6,000 $0
Supplies $0 $1,555 $4,500 $0 $0
Training $0 $540 $1,500 $0 $0
IT Services $0 $162 $2,705 $0 $0
Insurance $0 $21,207 $19,000 $0 $0
Miscellaneous $0 $1,040 $500 $0 $0
Interpreting $0 $2,480 $5,000 $0 $0
Judge Protems $0 $7,470 $6,000 $0 $0
Witness Fees $0 $0 $1,500 $0 $0
Juror Fees $0 $0 $2,000 $0 $0
Security $0 $5,272 $6,000 $0 $0
Travel $0 $0 $6,000 $0 $0
Total Supplies and Services:$30,417 $39,726 $54,705 $70,805 $16,100
Capital Outlay
Capital Outlay $8,859 $3,101 $5,000 $2,500 -$2,500
Total Capital Outlay:$8,859 $3,101 $5,000 $2,500 -$2,500
Debt Service Principal
Copy Machine Lease $0 $1,824 $0 $2,000 $2,000
Total Debt Service Principal:$0 $1,824 $0 $2,000 $2,000
Total Expense Objects:$497,721 $527,567 $588,705 $616,805 $28,100
Name FY2021
Actual
FY2022
Actual
FY2023 Budgeted FY2024 Budgeted FY2023 Budgeted vs.
FY2024 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2024 Page 129
General Fund - Human Resources
Tamara Gingerich
Human Resources
Expenditures Summary
71,300 -$15,700
(-18.05% vs. prior year)
Human Resources Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0
20k
40k
60k
80k
100k
City of East Wenatchee | Budget Book 2024 Page 130
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2021FY2022 FY2023FY20240
0.02
0.04
0.06
0.08
0.1
City of East Wenatchee | Budget Book 2024 Page 131
Expenditures by Function
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Human ResourcesFY2021FY2022 FY2023FY20240
0.02
0.04
0.06
0.08
0.1
City of East Wenatchee | Budget Book 2024 Page 132
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (75.7%)Salaries and Benefits (75.7%) Salaries and Benefits (75.7%)
Supplies and Services (24.3%)Supplies and Services (24.3%) Supplies and Services (24.3%)
Expense Objects
Salaries and Bene ts
Salaries $42,815 $52,389 $50,000 $41,000
Bene ts $15,729 $19,847 $21,000 $13,000
Total Salaries and Bene ts:$58,544 $72,237 $71,000 $54,000
Supplies and Services
Of ce Supplies $55 $251 $500 $500
Training $854 $397 $1,300 $1,600
Membership Dues & Publications $915 $927 $1,000 $1,000
Travel $0 $59 $1,000 $1,000
Advertising $5,257 $6,748 $5,000 $5,000
Insurance $3,521 $4,241 $5,000 $6,000
Repairs & Maintenance $0 $0 $250 $250
Miscellaneous $70 $6 $250 $250
Pre-Employment Services $398 $201 $700 $700
Professional Services $125 $409 $1,000 $1,000
Total Supplies and Services:$11,195 $13,240 $16,000 $17,300
Capital Outlay
Capital Outlay - Lexipol $15,137 $0 $0 $0
Total Capital Outlay:$15,137 $0 $0 $0
Total Expense Objects:$84,876 $85,476 $87,000 $71,300
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 133
General Fund - City Clerk
Laura Leon
City Clerk
Expenditures Summary
196,950 -$34,350
(-14.85% vs. prior year)
City Clerk Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0
50k
100k
150k
200k
250k
City of East Wenatchee | Budget Book 2024 Page 134
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2021FY2022 FY2023FY20240
0.05
0.1
0.15
0.2
0.25
City of East Wenatchee | Budget Book 2024 Page 135
Expenditures by Function
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (57.9%)Salaries and Benefits (57.9%) Salaries and Benefits (57.9%)
Supplies and Services (37%)Supplies and Services (37%) Supplies and Services (37%)
Capital Outlay (5.1%)Capital Outlay (5.1%) Capital Outlay (5.1%)
Expense Objects
Salaries and Bene ts
Salaries $91,269 $88,682 $109,000 $84,000
Bene ts $53,657 $44,452 $44,000 $30,000
Total Salaries and Bene ts:$144,926 $133,134 $153,000 $114,000
Supplies and Services
Of ce Supplies $969 $3,929 $3,000 $3,000
Central Stores $6,731 $7,718 $7,500 $7,500
Training $1,248 $3,214 $4,000 $4,000
Records Services $1,508 $2,315 $5,000 $5,000
Codi cation $4,106 $7,432 $10,000 $10,000
Membership Dues & Publications $525 $525 $1,200 $1,200
Telephone $0 $62 $0 $400
Postage $45 $0 $0 $0
Travel $0 $993 $3,500 $3,500
Advertising $2,691 $4,713 $2,000 $2,000
Professional Services $0 $0 $20,000 $0
Insurance $8,710 $10,603 $9,000 $14,800
Repairs & Maintenance $0 $0 $250 $250
Fireworks - DCFD Remittance $0 $200 $250 $0
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 136
Miscellaneous $222 $271 $500 $500
Public Records Requests $0 $0 $500 $500
Taxi License Background Fee $0 -$4 $300 $300
Fireworks - Deposit Refund $0 $0 $2,300 $0
Professional Services $0 $0 $0 $20,000
Total Supplies and Services:$26,755 $41,970 $69,300 $72,950
Capital Outlay
Code Publishing $610 $0 $0 $0
Gov QA - Public Records $0 $0 $9,000 $0
Gov QA $0 $0 $0 $10,000
Total Capital Outlay:$610 $0 $9,000 $10,000
Total Expense Objects:$172,291 $175,104 $231,300 $196,950
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 137
General Fund - Internal Services
Expenditures Summary
42,500 $0
(0.00% vs. prior year)
Internal Services Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0
10k
20k
30k
40k
50k
City of East Wenatchee | Budget Book 2024 Page 138
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2021FY2022 FY2023FY20240
0.01
0.02
0.03
0.04
0.05
Expenditures by Expense Type
Expense Objects
Supplies and Services
Of ce Machine Costs $3,847 $2,685 $12,500 $8,900
Telephone Line Charges $19,691 $22,271 $20,000 $20,000
Postage $5,321 $6,017 $6,000 $5,000
Repairs & Maintenance $3,976 $1,960 $4,000 $4,000
Total Supplies and Services:$32,836 $32,933 $42,500 $37,900
Debt Service Principal
Postage Meter Lease $0 $900 $0 $1,000
Copy Machine Lease $0 $3,431 $0 $3,600
Total Debt Service Principal:$0 $4,331 $0 $4,600
Total Expense Objects:$32,836 $37,264 $42,500 $42,500
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 139
General Fund - Finance
Josh DeLay
Finance Director
Expenditures Summary
379,400 $33,250
(9.61% vs. prior year)
Finance Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0
100k
200k
300k
400k
City of East Wenatchee | Budget Book 2024 Page 140
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2021FY2022 FY2023FY20240
0.1
0.2
0.3
0.4
City of East Wenatchee | Budget Book 2024 Page 141
Expenditures by Function
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (75.5%)Salaries and Benefits (75.5%) Salaries and Benefits (75.5%)
Supplies and Services (18.2%)Supplies and Services (18.2%) Supplies and Services (18.2%)
Capital Outlay (6.3%)Capital Outlay (6.3%) Capital Outlay (6.3%)
Expense Objects
Salaries and Bene ts
Salaries $173,001 $176,371 $205,000 $218,500
Bene ts $69,411 $70,687 $67,000 $68,000
Total Salaries and Bene ts:$242,412 $247,058 $272,000 $286,500
Supplies and Services
Of ce Supplies $1,291 $2,585 $1,600 $1,600
Central Stores $98 $192 $0 $0
State Audit $17,870 $35,198 $30,000 $35,000
FSA Administrative Fee $0 $968 $600 $600
Bank Charges & Fees $6,452 $6,392 $5,500 $6,000
Training $700 $1,412 $1,500 $1,500
Postage $0 $9 $0 $0
Travel $146 $822 $500 $500
Insurance $14,009 $16,965 $15,000 $23,700
Miscellaneous $9 $0 $0 $0
Total Supplies and Services:$40,573 $64,542 $54,700 $68,900
Capital Outlay
Capital Outlay $0 $22,523 $19,450 $24,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 142
Total Capital Outlay:$0 $22,523 $19,450 $24,000
Total Expense Objects:$282,985 $334,123 $346,150 $379,400
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 143
General Fund - Information Technology
Ike Lasswell
Information Systems Manager
Expenditures Summary
425,450 $26,125
(6.54% vs. prior year)
Information Technology Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0
100k
200k
300k
400k
500k
City of East Wenatchee | Budget Book 2024 Page 144
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2021FY2022 FY2023FY20240
0.1
0.2
0.3
0.4
0.5
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Supplies and Services (50.3%)Supplies and Services (50.3%) Supplies and Services (50.3%)
Salaries and Benefits (43.4%)Salaries and Benefits (43.4%) Salaries and Benefits (43.4%)
Capital Outlay (6.3%)Capital Outlay (6.3%) Capital Outlay (6.3%)
City of East Wenatchee | Budget Book 2024 Page 145
Expense Objects
Salaries and Bene ts
Salaries $99,499 $107,642 $122,000 $128,500
Bene ts $45,045 $48,064 $50,000 $56,000
Total Salaries and Bene ts:$144,544 $155,706 $172,000 $184,500
Supplies and Services
Annual License - ArmorLink $0 $0 $0 $4,500
Non-Capital - PC Software Admin $0 $3,534 $8,200 $46,100
Non-Capital - PC Hardware Admin $0 $4,592 $4,000 $6,500
Supplies $506 $229 $1,000 $1,000
Memberships $105 $75 $100 $100
Disaster Backup System Support $14,327 $16,405 $17,500 $18,000
Annual Fee - GIS Systems $10,415 $6,208 $6,500 $6,600
Annual License - Spillman, NetMotion & Ragnasoft $34,339 $21,360 $31,500 $32,500
Annual License - HR Software $0 $5,468 $5,300 $6,000
Annual License - Municipal Court $516 $1,300 $5,000 $5,000
Annual Fee - Vision Financial Software $6,085 $13,641 $7,000 $8,000
Annual License Fee - Evidence.com $21,969 $23,448 $26,500 $26,500
Annual Subscription - Website $4,805 $5,045 $5,000 $6,600
Annual License - FTR Recording System $758 $758 $800 $800
Annual License - Electronic Archive (Smarsh & Archive
Social)$7,250 $8,802 $7,500 $9,000
Annual Support & Maintenance - Laser che $1,645 $10,211 $10,500 $10,500
Service Package - Laser che (Legal, Police, & Planning)$17,318 $0 $8,000 $8,000
Professional Services $1,644 $5,419 $6,000 $6,000
Cell Phone $655 $737 $850 $850
Training $475 $400 $3,000 $3,400
Travel $0 $626 $2,000 $2,000
Insurance $2,567 $4,241 $5,375 $6,000
Total Supplies and Services:$125,377 $132,498 $161,625 $213,950
Capital Outlay
Capital - PC Software Admin $31,175 $33,338 $32,700 $2,000
Capital - PC Hardware Admin $32,709 $22,546 $33,000 $25,000
Total Capital Outlay:$63,884 $55,884 $65,700 $27,000
Total Expense Objects:$333,806 $344,088 $399,325 $425,450
NameName FY2021
Actual
FY2021
Actual
FY2022
Actual
FY2022
Actual
FY2023
Budgeted
FY2023
Budgeted
FY2024
Budgeted
FY2024
Budgeted
City of East Wenatchee | Budget Book 2024 Page 146
General Fund - Legal
Sean Lewis
Assistant City Attorney
Expenditures Summary
286,500 -$3,400
(-1.17% vs. prior year)
Legal Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0
100k
200k
300k
400k
City of East Wenatchee | Budget Book 2024 Page 147
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2021FY2022 FY2023FY20240
0.05
0.1
0.15
0.2
0.25
0.3
0.35
City of East Wenatchee | Budget Book 2024 Page 148
Expenditures by Function
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (51%)Salaries and Benefits (51%) Salaries and Benefits (51%)
Supplies and Services (49%)Supplies and Services (49%) Supplies and Services (49%)
Expense Objects
Salaries and Bene ts
Salaries $199,121 $89,000 $103,000 $109,000
Bene ts $65,129 $33,837 $37,000 $37,000
Professional Services $875 $0 $0 $0
Total Salaries and Bene ts:$265,126 $122,837 $140,000 $146,000
Supplies and Services
Judgments & Settlements $0 $0 $0 $5,000
Of ce Supplies $102 $180 $200 $200
Legal Research $672 $539 $20,000 $1,000
Membership Dues $30 $1,024 $100 $100
Licensing $0 $0 $500 $500
Training $241 $539 $2,000 $2,000
Cell Phone $0 $669 $600 $600
Travel $602 $1,084 $1,000 $1,000
Insurance $14,931 $21,207 $15,000 $29,600
Miscellaneous $390 $0 $500 $500
Litigation Expenses $1,000 $0 $0 $0
Legal Services $40,317 $97,775 $100,000 $90,000
Professional Services $0 $800 $10,000 $10,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 149
Total Supplies and Services:$58,284 $123,817 $149,900 $140,500
Capital Outlay
Capital Outlay $30 $0 $0 $0
Total Capital Outlay:$30 $0 $0 $0
Total Expense Objects:$323,439 $246,654 $289,900 $286,500
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 150
General Fund - Civil Service
Expenditures Summary
17,500 $900
(5.42% vs. prior year)
Civil Service Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0
5k
10k
15k
20k
City of East Wenatchee | Budget Book 2024 Page 151
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2021FY2022 FY2023FY20240
0.005
0.01
0.015
0.02
City of East Wenatchee | Budget Book 2024 Page 152
Expenditures by Function
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Supplies and Services (68%)Supplies and Services (68%) Supplies and Services (68%)
Salaries and Benefits (32%)Salaries and Benefits (32%) Salaries and Benefits (32%)
Expense Objects
Salaries and Bene ts
Salaries $3,650 $5,100 $5,600 $5,600
Total Salaries and Bene ts:$3,650 $5,100 $5,600 $5,600
Supplies and Services
Insurance $7,031 $8,483 $11,000 $11,900
Miscellaneous $0 $32 $0 $0
Total Supplies and Services:$7,031 $8,515 $11,000 $11,900
Total Expense Objects:$10,681 $13,615 $16,600 $17,500
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 153
General Fund - Central Services
Expenditures Summary
263,000 $69,000
(35.57% vs. prior year)
Central Services Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0
50k
100k
150k
200k
250k
300k
City of East Wenatchee | Budget Book 2024 Page 154
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2021FY2022 FY2023FY20240
0.05
0.1
0.15
0.2
0.25
0.3
City of East Wenatchee | Budget Book 2024 Page 155
Expenditures by Function
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Supplies and Services (88.6%)Supplies and Services (88.6%) Supplies and Services (88.6%)
Salaries and Benefits (9.5%)Salaries and Benefits (9.5%) Salaries and Benefits (9.5%)
Capital Outlay (1.9%)Capital Outlay (1.9%) Capital Outlay (1.9%)
Expense Objects
Salaries and Bene ts
Ancillary (Interfund Maintenance)$15,902 $25,975 $9,000 $25,000
Total Salaries and Bene ts:$15,902 $25,975 $9,000 $25,000
Supplies and Services
Repairs & Maintenance - Simon St.$0 $0 $0 $7,500
Of ce Supplies $0 $96 $0 $0
Central Stores $1,185 $77 $0 $0
Cleaning & Sanitation Supplies $2,206 $2,889 $3,000 $3,000
Small Tools & Equipment $1,336 $1,692 $7,000 $7,000
Professional Services $10,550 $27,834 $15,000 $15,000
Contracted Custodial Services $27,084 $27,892 $36,000 $46,500
Insurance $68,724 $74,223 $61,000 $103,500
Utilities $25,149 $28,815 $30,000 $30,000
Utilities - Simon St.$1,936 $9,149 $8,000 $8,000
Repairs & Maintenance $14,879 $8,532 $15,000 $7,500
Miscellaneous $1,519 $456 $1,000 $1,000
Landscaping $2,347 $1,183 $4,000 $4,000
Total Supplies and Services:$156,913 $182,836 $180,000 $233,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 156
Capital Outlay
Capital Outlay $2,498 $12,118 $5,000 $5,000
Total Capital Outlay:$2,498 $12,118 $5,000 $5,000
Total Expense Objects:$175,312 $220,928 $194,000 $263,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 157
General Fund - Law Enforcement
Rick Johnson
Police Chief
Expenditures Summary
4 ,735,925 $477,950
(11.22% vs. prior year)
Law Enforcement Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0
1M
2M
3M
4M
5M
City of East Wenatchee | Budget Book 2024 Page 158
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2021FY2022 FY2023FY20240
1
2
3
4
5
General Fund
General Fund
Transfer-Out - SWAT Fund $0 $13,500 $13,500 $13,500
Fleet Rentals - Police $0 $249,875 $100,000 $100,000
Salaries $2,220,534 $2,472,391 $2,600,000 $2,800,000
Overtime - Shift Coverage $176,646 $249,633 $275,000 $275,000
Bene ts $827,219 $943,705 $950,000 $1,100,000
Clothing Allowance $13,369 $12,849 $17,500 $17,500
Tuition Reimbursement $0 $0 $0 $2,800
Training $0 $1,872 $0 $0
Ancillary (Interfund Vehicle Maintenance)$5,469 $308 $2,400 $2,400
K-9 Expenses $0 $0 $0 $33,000
Of ce Supplies $5,325 $4,188 $8,500 $9,500
Central Stores $0 $83 $0 $0
SWAT - Uniforms & Clothing $0 $0 $2,000 $2,000
SWAT - Operating Supplies $0 $0 $2,000 $2,000
Of ce Machine Costs $4,408 $1,849 $5,000 $5,000
Fuel Consumed $52,169 $75,325 $55,000 $55,000
Small Tools & Equipment $51,931 $49,912 $23,250 $34,300
Bulletproof Vests $0 $10,588 $4,000 $8,500
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 159
US Marshall Fugitive Task Force $0 $0 $1,500 $1,500
Professional Services $31,041 $31,738 $17,500 $30,000
Emergency Management Contract $41,770 $43,462 $0 $0
Membership Dues $0 $333 $600 $1,505
SWAT - Registration & Training $0 $0 $2,000 $2,000
SWAT - Mileage/Per Diem/Lodging $0 $0 $2,000 $2,000
Telephone $28,608 $35,729 $30,000 $30,000
Postage $630 $1,457 $1,175 $1,500
Travel $10,464 $11,295 $10,000 $15,000
Advertising $0 $0 $0 $120
Insurance $80,201 $89,067 $81,000 $124,100
Repairs & Maintenance $6,034 $7,930 $9,500 $9,500
Miscellaneous $7,524 $8,151 $2,500 $3,500
Dry Cleaning Services $868 $1,030 $1,200 $1,200
Crime Prevention $833 $2,377 $850 $1,000
Regional SWAT $0 $470 $0 $0
Training - Academy $0 $0 $0 $2,000
Training - Police Chief $1,050 $872 $2,000 $2,000
Training - Of cers $4,503 $3,837 $4,500 $12,000
Training - Of ce Staff $424 $35 $500 $1,000
Training - Academy $3,347 $0 $0 $0
Other Services $59 $1,495 $0 $0
Fleet Rentals - Police $176,825 $0 $0 $0
Capital Outlay $35,257 $47,119 $33,000 $33,000
Copy Machine Lease $0 $2,555 $0 $2,500
Total General Fund:$3,786,505 $4,375,032 $4,257,975 $4,735,925
Total General Fund:$3,786,505 $4,375,032 $4,257,975 $4,735,925
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 160
Expenditures by Function
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Law EnforcementFY2021FY2022 FY2023FY20240
1
2
3
4
5
Expenditures
Law Enforcement
Transfer-Out - SWAT Fund $0 $13,500 $13,500 $13,500
Fleet Rentals - Police $0 $249,875 $100,000 $100,000
Salaries $2,220,534 $2,472,391 $2,600,000 $2,800,000
Overtime - Shift Coverage $176,646 $249,633 $275,000 $275,000
Bene ts $827,219 $943,705 $950,000 $1,100,000
Clothing Allowance $13,369 $12,849 $17,500 $17,500
Tuition Reimbursement $0 $0 $0 $2,800
Training $0 $1,872 $0 $0
Ancillary (Interfund Vehicle Maintenance)$5,469 $308 $2,400 $2,400
K-9 Expenses $0 $0 $0 $33,000
Of ce Supplies $5,325 $4,188 $8,500 $9,500
Central Stores $0 $83 $0 $0
SWAT - Uniforms & Clothing $0 $0 $2,000 $2,000
SWAT - Operating Supplies $0 $0 $2,000 $2,000
Of ce Machine Costs $4,408 $1,849 $5,000 $5,000
Fuel Consumed $52,169 $75,325 $55,000 $55,000
Small Tools & Equipment $51,931 $49,912 $23,250 $34,300
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 161
Bulletproof Vests $0 $10,588 $4,000 $8,500
US Marshall Fugitive Task Force $0 $0 $1,500 $1,500
Professional Services $31,041 $31,738 $17,500 $30,000
Emergency Management Contract $41,770 $43,462 $0 $0
Membership Dues $0 $333 $600 $1,505
SWAT - Registration & Training $0 $0 $2,000 $2,000
SWAT - Mileage/Per Diem/Lodging $0 $0 $2,000 $2,000
Telephone $28,608 $35,729 $30,000 $30,000
Postage $630 $1,457 $1,175 $1,500
Travel $10,464 $11,295 $10,000 $15,000
Advertising $0 $0 $0 $120
Insurance $80,201 $89,067 $81,000 $124,100
Repairs & Maintenance $6,034 $7,930 $9,500 $9,500
Miscellaneous $7,524 $8,151 $2,500 $3,500
Dry Cleaning Services $868 $1,030 $1,200 $1,200
Crime Prevention $833 $2,377 $850 $1,000
Regional SWAT $0 $470 $0 $0
Training - Academy $0 $0 $0 $2,000
Training - Police Chief $1,050 $872 $2,000 $2,000
Training - Of cers $4,503 $3,837 $4,500 $12,000
Training - Of ce Staff $424 $35 $500 $1,000
Training - Academy $3,347 $0 $0 $0
Other Services $59 $1,495 $0 $0
Fleet Rentals - Police $176,825 $0 $0 $0
Capital Outlay $35,257 $47,119 $33,000 $33,000
Copy Machine Lease $0 $2,555 $0 $2,500
Total Law Enforcement:$3,786,505 $4,375,032 $4,257,975 $4,735,925
Total Expenditures:$3,786,505 $4,375,032 $4,257,975 $4,735,925
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 162
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (88.6%)Salaries and Benefits (88.6%) Salaries and Benefits (88.6%)
Supplies and Services (8.2%)Supplies and Services (8.2%) Supplies and Services (8.2%)
Other Financing Uses (2.4%)Other Financing Uses (2.4%) Other Financing Uses (2.4%)
Capital Outlay (0.7%)Capital Outlay (0.7%) Capital Outlay (0.7%)
Debt Service Principal (0.05%)Debt Service Principal (0.05%) Debt Service Principal (0.05%)
Expense Objects
Other Financing Uses
Transfer-Out - SWAT Fund $0 $13,500 $13,500 $13,500
Fleet Rentals - Police $0 $249,875 $100,000 $100,000
Total Other Financing Uses:$0 $263,375 $113,500 $113,500
Salaries and Bene ts
Salaries $2,220,534 $2,472,391 $2,600,000 $2,800,000
Overtime - Shift Coverage $176,646 $249,633 $275,000 $275,000
Bene ts $827,219 $943,705 $950,000 $1,100,000
Clothing Allowance $13,369 $12,849 $17,500 $17,500
Tuition Reimbursement $0 $0 $0 $2,800
Training $0 $1,872 $0 $0
Ancillary (Interfund Vehicle Maintenance)$5,469 $308 $2,400 $2,400
Total Salaries and Bene ts:$3,243,237 $3,680,758 $3,844,900 $4,197,700
Supplies and Services
K-9 Expenses $0 $0 $0 $33,000
Of ce Supplies $5,325 $4,188 $8,500 $9,500
Central Stores $0 $83 $0 $0
SWAT - Uniforms & Clothing $0 $0 $2,000 $2,000
SWAT - Operating Supplies $0 $0 $2,000 $2,000
Of ce Machine Costs $4,408 $1,849 $5,000 $5,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 163
Fuel Consumed $52,169 $75,325 $55,000 $55,000
Small Tools & Equipment $51,931 $49,912 $23,250 $34,300
Bulletproof Vests $0 $10,588 $4,000 $8,500
US Marshall Fugitive Task Force $0 $0 $1,500 $1,500
Professional Services $31,041 $31,738 $17,500 $30,000
Emergency Management Contract $41,770 $43,462 $0 $0
Membership Dues $0 $333 $600 $1,505
SWAT - Registration & Training $0 $0 $2,000 $2,000
SWAT - Mileage/Per Diem/Lodging $0 $0 $2,000 $2,000
Telephone $28,608 $35,729 $30,000 $30,000
Postage $630 $1,457 $1,175 $1,500
Travel $10,464 $11,295 $10,000 $15,000
Advertising $0 $0 $0 $120
Insurance $80,201 $89,067 $81,000 $124,100
Repairs & Maintenance $6,034 $7,930 $9,500 $9,500
Miscellaneous $7,524 $8,151 $2,500 $3,500
Dry Cleaning Services $868 $1,030 $1,200 $1,200
Crime Prevention $833 $2,377 $850 $1,000
Regional SWAT $0 $470 $0 $0
Training - Academy $0 $0 $0 $2,000
Training - Police Chief $1,050 $872 $2,000 $2,000
Training - Of cers $4,503 $3,837 $4,500 $12,000
Training - Of ce Staff $424 $35 $500 $1,000
Training - Academy $3,347 $0 $0 $0
Other Services $59 $1,495 $0 $0
Fleet Rentals - Police $176,825 $0 $0 $0
Total Supplies and Services:$508,012 $381,225 $266,575 $389,225
Capital Outlay
Capital Outlay $35,257 $47,119 $33,000 $33,000
Total Capital Outlay:$35,257 $47,119 $33,000 $33,000
Debt Service Principal
Copy Machine Lease $0 $2,555 $0 $2,500
Total Debt Service Principal:$0 $2,555 $0 $2,500
Total Expense Objects:$3,786,505 $4,375,032 $4,257,975 $4,735,925
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 164
General Fund - Jail Services
Expenditures Summary
977,500 $463,900
(90.32% vs. prior year)
Jail Services Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0
1,000k
250k
500k
750k
1,250k
City of East Wenatchee | Budget Book 2024 Page 165
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2021FY2022 FY2023FY20240
0.2
0.4
0.6
0.8
1
1.2
City of East Wenatchee | Budget Book 2024 Page 166
Expenditures by Function
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (99.2%)Salaries and Benefits (99.2%) Salaries and Benefits (99.2%)
Supplies and Services (0.8%)Supplies and Services (0.8%) Supplies and Services (0.8%)
Expense Objects
Salaries and Bene ts
Housing & Monitoring Prisoners $456,668 $479,103 $503,100 $965,000
Medical Care - Prisoners $5,241 $13,092 $4,500 $4,500
Total Salaries and Bene ts:$461,910 $492,194 $507,600 $969,500
Supplies and Services
Juvenile Detention $4,440 $16,750 $6,000 $8,000
Total Supplies and Services:$4,440 $16,750 $6,000 $8,000
Total Expense Objects:$466,350 $508,944 $513,600 $977,500
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 167
General Fund - Public Works
Garren Melton
Public Works Manager
Expenditures Summary
211,200 $24 ,700
(13.24% vs. prior year)
Public Works Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0
50k
100k
150k
200k
250k
City of East Wenatchee | Budget Book 2024 Page 168
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2021FY2022 FY2023FY20240
0.05
0.1
0.15
0.2
0.25
City of East Wenatchee | Budget Book 2024 Page 169
Expenditures by Function
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (76.2%)Salaries and Benefits (76.2%) Salaries and Benefits (76.2%)
Supplies and Services (23.8%)Supplies and Services (23.8%) Supplies and Services (23.8%)
Expense Objects
Salaries and Bene ts
Salaries $78,419 $102,441 $107,000 $122,000
Bene ts $34,350 $37,318 $37,000 $39,000
Total Salaries and Bene ts:$112,769 $139,759 $144,000 $161,000
Supplies and Services
Of ce Supplies $281 $156 $750 $750
Small Tools & Equipment $35 $0 $500 $500
Cell Phone $430 $0 $750 $750
Travel $0 $0 $1,000 $1,000
Insurance $13,957 $16,965 $16,000 $23,700
Repairs & Maintenance $0 $2 $0 $0
Training $1,213 $240 $2,000 $2,000
Miscellaneous $45 $146 $1,000 $1,000
Memberships $0 $247 $500 $500
Engineering Support Services $11,381 $13,941 $20,000 $20,000
Total Supplies and Services:$27,341 $31,698 $42,500 $50,200
Total Expense Objects:$140,110 $171,457 $186,500 $211,200
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 170
General Fund - Planning
Curtis Lillquist
Community Development Director
Expenditures Summary
533,900 $180,580
(51.11% vs. prior year)
Planning Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0
100k
200k
300k
400k
500k
600k
City of East Wenatchee | Budget Book 2024 Page 171
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2021FY2022 FY2023FY20240
0.1
0.2
0.3
0.4
0.5
0.6
City of East Wenatchee | Budget Book 2024 Page 172
Expenditures by Function
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (58.6%)Salaries and Benefits (58.6%) Salaries and Benefits (58.6%)
Supplies and Services (41.4%)Supplies and Services (41.4%) Supplies and Services (41.4%)
Expense Objects
Salaries and Bene ts
Salaries $196,508 $258,371 $214,000 $226,000
Bene ts $69,633 $95,278 $78,000 $87,000
Total Salaries and Bene ts:$266,141 $353,649 $292,000 $313,000
Supplies and Services
Of ce Supplies $987 $766 $1,500 $1,500
Central Stores $0 $108 $0 $0
Fuel Consumed $0 $96 $300 $300
Small Tools & Equipment $0 $54 $500 $500
Training $980 $0 $2,000 $2,000
Dues & Subscriptions $787 $1,088 $1,700 $1,700
Professional Services $6,966 $0 $25,000 $175,000
Hearings Examiner $600 $1,800 $1,200 $1,200
Engineer/Architect Services $1,455 $600 $3,000 $5,000
Telephone -$35 $0 $0 $0
Travel $0 $0 $3,500 $3,500
Advertising $3,842 $3,216 $3,500 $4,500
Insurance $14,061 $16,965 $17,120 $23,700
Repairs & Maintenance $401 $91 $1,000 $1,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 173
Miscellaneous $1,555 $494 $1,000 $1,000
Total Supplies and Services:$31,598 $25,277 $61,320 $220,900
Total Expense Objects:$297,739 $378,926 $353,320 $533,900
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 174
General Fund - Building Department
Expenditures Summary
222,450 -$118,300
(-34.72% vs. prior year)
Building Department Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0
100k
200k
300k
400k
City of East Wenatchee | Budget Book 2024 Page 175
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2021FY2022 FY2023FY20240
0.05
0.1
0.15
0.2
0.25
0.3
0.35
0.4
General Fund
General Fund
Salaries $106,321 $14,509 $116,000 $31,000
Bene ts $58,610 $11,587 $55,000 $15,000
Of ce Supplies $249 $747 $2,500 $2,500
Fuel Consumed $638 $59 $750 $750
Small Tools & Equipment $0 $0 $900 $900
Training $588 $150 $5,000 $5,000
Dues & Subscriptions $130 $145 $500 $500
Professional Services $5,064 $104,308 $100,000 $125,000
Fire Marshal Services $22,012 $23,289 $25,000 $0
Abatement $0 $0 $15,000 $0
Cell Phone $0 $108 $800 $800
Travel $0 $0 $4,500 $4,500
Insurance $12,225 $14,845 $14,000 $20,700
Repairs & Maintenance $1,134 $118 $500 $500
Miscellaneous $50 $0 $300 $300
Permit Tracking Program Savings $0 $0 $0 $15,000
Total General Fund:$207,022 $169,862 $340,750 $222,450
Total General Fund:$207,022 $169,862 $340,750 $222,450
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 176
Expenditures by Function
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Supplies and Services (79.3%)Supplies and Services (79.3%) Supplies and Services (79.3%)
Salaries and Benefits (20.7%)Salaries and Benefits (20.7%) Salaries and Benefits (20.7%)
Expense Objects
Salaries and Bene ts
Salaries $106,321 $14,509 $116,000 $31,000
Bene ts $58,610 $11,587 $55,000 $15,000
Total Salaries and Bene ts:$164,931 $26,095 $171,000 $46,000
Supplies and Services
Of ce Supplies $249 $747 $2,500 $2,500
Fuel Consumed $638 $59 $750 $750
Small Tools & Equipment $0 $0 $900 $900
Training $588 $150 $5,000 $5,000
Dues & Subscriptions $130 $145 $500 $500
Professional Services $5,064 $104,308 $100,000 $125,000
Fire Marshal Services $22,012 $23,289 $25,000 $0
Abatement $0 $0 $15,000 $0
Cell Phone $0 $108 $800 $800
Travel $0 $0 $4,500 $4,500
Insurance $12,225 $14,845 $14,000 $20,700
Repairs & Maintenance $1,134 $118 $500 $500
Miscellaneous $50 $0 $300 $300
Permit Tracking Program Savings $0 $0 $0 $15,000
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 177
Total Supplies and Services:$42,091 $143,767 $169,750 $176,450
Total Expense Objects:$207,022 $169,862 $340,750 $222,450
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 178
General Fund - Other Expenditures
Expenditures Summary
0 -$2,750
(-100.00% vs. prior year)
Other General Government Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024
0
500
1000
1500
2000
2500
3000
City of East Wenatchee | Budget Book 2024 Page 179
Expenditures by Fund
Budgeted and Historical 2024 Expenditures by Fund
MillionsGeneral FundFY2021FY2022 FY20230
0.0005
0.001
0.0015
0.002
0.0025
0.003
Expenditures by Expense Type
Expense Objects
Other Financing Uses
Fireworks - Deposit Refund $0 $0 $2,500 $0
Fireworks - Deposit Refund $800 $0 $0 $0
Fireworks - DCFD Remittance $0 $800 $250 $0
Total Other Financing Uses:$800 $800 $2,750 $0
Total Expense Objects:$800 $800 $2,750 $0
Name FY2021 Actual FY2022 Actual FY2023 Budgeted FY2024 Budgeted
City of East Wenatchee | Budget Book 2024 Page 180
APPENDIX
City of East Wenatchee | Budget Book 2024 Page 181
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 speci c
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 certi ed 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
speci ed date.
Betterments (Special Assessments): Whenever a speci c area of a community receives bene t 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 bene t 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 speci ed
sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a speci ed future
date (maturity date), together with periodic interest at a speci ed 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 2024 Page 182
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 speci ed 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 de ne 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 of cial 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.
Certi cate 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 speci ed interest payable to a bearer or to any speci ed person on a certain
speci ed date, at the expiration of a certain speci ed time, or upon notice in writing.
Classi cation 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 classi ed its real properties, local of cials 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, bene ts, 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-Bene t Analysis: A decision-making tool that allows a comparison of options based on the level of bene t derived and
the cost to achieve the bene t 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 speci c 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 identi ed. 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 2024 Page 183
"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 bene t) 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. Delays in receiving deposit and withdrawal
information also in uence 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 identi ed
activities or attaining certain objectives in accordance with speci c 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 speci c 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 bene ts 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 2024 Page 184
Indirect Cost: Costs of a service not re ected 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 speci ed 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 classi cation of expenditures that is used for coding any department disbursement, such as
“personal services,” “expenses,” or “capital outlay.”
Of cial Statement: A document prepared for potential investors that contains information about a prospective bond or note
issue and the issuer. The of cial 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 ef ciency.
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
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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 speci c revenues and thereby not a full faith and credit obligation.
Revolving Fund: Allows a community to raise revenues from a speci c 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 speci c instructions on its use. As
custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the
commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is
established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed.
Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet
credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned
or used as part of the bank’s reserves and they are not available for disbursement.)
Undesignated Fund Balance: Monies in the various government funds as of the end of the scal year that are neither
encumbered nor reserved, and are therefore available for expenditure once certi ed 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 re ect its market, or full
and fair cash value.
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