HomeMy WebLinkAbout2023 Final BudgetCity of East Wenatchee
2023 Budget
Final Version 11/15/2022
Last updated 04/08/24
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City of East Wenatchee | Budget Book 2023 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 33
Rainy Day Fund 39
Street Fund 40
Community Development Grants Fund 45
Affordable Housing Sales Tax Fund 51
Housing & Related Services Fund 55
Transportation Benefit District Fund 60
SWAT Fund 65
Library Fund 70
Hotel/Motel Tax Fund 75
Drug Fund 81
Criminal Justice Fund 84
Events Board Fund 89
Bond Redemption Fund 94
Street Improvements Fund 98
Capital Improvements Fund 104
Stormwater 109
Equipment Purchase, Repair & Replacement Fund 115
Departments 120
General Fund Revenues 121
General Government 130
Legislative 136
Mayor's Office 142
Municipal Court 148
Human Resources 154
City Clerk 159
Internal Services 162
City of East Wenatchee | Budget Book 2023 Page 2
Finance 166
Information Technology 172
Legal 175
Civil Service 181
Central Services 186
Law Enforcement 192
Jail Services 200
Public Works 205
Planning 211
Building Department 217
Other General Government 223
Appendix 227
Glossary 228
City of East Wenatchee | Budget Book 2023 Page 3
INTRODUCTION
City of East Wenatchee | Budget Book 2023 Page 4
Transmittal Letter
Mayor Jerrilea Crawford
Budget preparation is one of the most important functions we do here in the City of East Wenatchee. It sets
the priorities and provides direction for the City. A team of staff, Council members, and myself collaborated
to make sure the departments are appropriately funded to deliver quality programs and services to our
citizens.
While the pandemic still looms and the economy recovers, we have considered and prepared for the
uncertainties that lie ahead. Keeping a tight rein on expenses and sharing resources to reduce duplication is
always a priority. We look for opportunities to partner with neighboring jurisdictions for training, services,
grant opportunities, and equipment when appropriate. Not only is this a good use of our nancial resources,
it builds a strong connection with our partners in the Valley.
The City has made investments that will bene t our community long into the future, like the purchase of a
new police building and a new public works facility. These new capital projects will set-up the success of our
staff to serve our community as it grows and expands.
Thank you for reviewing our budget and being an integral part of our community.
Sincerely,
Jerrilea Crawford
East Wenatchee Mayor
City of East Wenatchee | Budget Book 2023 Page 5
History of City
1888 - Harry Patterson staked the rst homestead claim in what is now East Wenatchee.
1905 - The Eastmont School District was established as settlers came to the East Wenatchee
region.
1908 - The rst bridge 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 2023 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 2023 Page 7
Population Overview
T O T A L P O P U L AT I O N
14 ,065 .3%
vs. 2021
G R OW T H R A N K
211 out of 286
Municipalities in Washington
D AY T I M E P O P U L AT I O N
14 ,227
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 Censuses
1990 1992 1994 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 2016 2018 2020 2…
10k
5k
7.5k
12.5k
<5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85
City of East Wenatchee | Budget Book 2023 Page 8
Household Analysis
T O TA L H O U S E H O L D S
5,095
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
1%
lower than state average
Family Households
49%
6%
lower than state average
Married Couples
47%
14%
lower than state average
Singles
23%
28%
lower than state average
Senior Living Alone
10%
City of East Wenatchee | Budget Book 2023 Page 9
Economic Analysis
Household income is a key data point in evaluating a community’s wealth and
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
8%
48%
lower than state average
Median Income
78,312
13%
lower than state average
Below $25,000
9%
20%
lower than state average
* 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 2023 Page 10
Housing Overview
2 0 2 2 M E D I A N H O M E VA L U E
374 ,000
* Data Source: 2022 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: 2022 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
40%
Rent
60%
Own
State Avg.
36%
Rent
64%
Own
* Data Source: 2022 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.200920102011201220132014201520162017201820192020202120221 5 0 k
2 0 0 k
2 5 0 k
3 0 0 k
3 5 0 k
4 0 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 2023 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 2023 Page 12
Organization Chart
City of East Wenatchee | Budget Book 2023 Page 13
Fund Structure
The City of East Wenatchee reports nancial activity in accordance with the Cash Basis Budgeting, Accounting and Reporting
System (BARS) Manual prescribed by the State Auditors' 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 2023 Page 14
Basis of Budgeting
The City of East Wenatchee adopts annual appropriated budgets for all its governmental and proprietary funds. These
budgets are appropriated at the fund level. The budget constitutes the legal authority for expenditures at that level. Annual
appropriations for these funds lapse at the scal year-end.
Annual appropriated budgets are adopted on the same basis of accounting as used for nancial reporting.
Budgeted amounts are authorized to be transferred between a fund or within 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 2023 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 2023 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 2023 Page 17
Minimum Fund Balance (Reserves)
Fund balance is an approximate measure of liquidity. Reserves are a cornerstone of nancial exibility and provide the
City of East Wenatchee with options to respond to unexpected issues and provide a buffer against minor scal
challenges. This section 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 2023 Page 18
Budget Timeline
Jul 25, 2022
Budget request to all department heads. Department heads prepare estimates of
revenues and expenditures. Finance Director prepares estimates for debt service and
all other estimates.
Sep 9, 2022
Budget estimates from department heads filed with the Finance Director.
Sep 15, 2022
Final budget presentations by department heads to the City's Finance Committee.
Sep 29, 2022
Preliminary budget discussed at City Council Workshop between staff, Mayor and
Councilmembers.
Oct 12, 2022
Notice provided to the Wenatchee World of upcoming property tax public hearing.
Oct 12, 2022
Preliminary budget posted to the City website, and available for review at city hall.
Notice provided to the Wenatchee World that the preliminary budget is available for
review.
Oct 18, 2022
Property tax public hearing/ First reading of property tax Ordinance.
Nov 1, 2022
Public hearing/first reading - 2023 final budget.
Second reading of property tax Ordinance.
First reading - 2023 non-union/non-contract salary schedule.
Nov 15, 2022
Second reading - 2023 non-union/non-contract salary schedule
Second reading - 2023 final budget adopted
City of East Wenatchee | Budget Book 2023 Page 19
Nov 30, 2022
Property tax Ordinance filed with Douglas County.
City of East Wenatchee | Budget Book 2023 Page 20
BUDGET OVERVIEW
City of East Wenatchee | Budget Book 2023 Page 21
Personnel Changes
The 2023 budget includes the following FTE changes:
1.0 additional FTE - School Resource Of cer (Police Department)
Addition of an Accountant position to provide the Finance Department exibility between having an Accountant versus
an Accounting Technician depending on skill level and experience
City of East Wenatchee | Budget Book 2023 Page 22
Summary of Signi cant Budget Changes
All Funds:
3% cost-of-living adjustment (COLA) for non-union staff in addition to step increases
3% COLA for Local-846 union members in addition to step increases
3.5% COLA for Teamsters union members
Keeping the mid-year 3% COLA from 2022 in place
7.5% estimated increase in general liability insurance
4.5% increase in health insurance
All Funds (Revenues):
No automatic 1% increase in property tax in 2023 - the City will continue to bank that capacity for future use
General Fund:
Revenues
$170,000 increase in gambling tax to align with a 3-year trend
$142,000 increase in criminal justice sales tax to align with a 3-year trend
$100,000 increase for reimbursement of two School Resource Of cers from the Eastmont School District
$1,528,000 decrease in ARPA/SLFRF funds
$105,000 decrease for nes and penalties based on current trends
General Government Expenses
$700,000 decrease in transfers to the Rainy Day Fund
$500,000 decrease in ARPA contributions
$57,000 decrease in transfers to the E,R&R Fund (The $300,000 budgeted transfer in 2023 is from the City's
ARPA/SLFRF funds)
$44,000 increase for the City's emergency management contract with Douglas Co. (moved this expense from the
law enforcement budget)
$10,000 increase for reworks
City Clerk Expenses
$20,000 increase in professional services for scanning of large blueprints and other documents
$9,000 increase for public records software
$8,6000 increase for codi cation services
Information Technology Expenses
$31,000 increase for various annual software cost increases
Legal Expenses
$100,000 decrease in costs for legal services
Law Enforcement Expenses
Addition of 1.0 FTE for a School Resource Of cer (60% of salaries and bene ts paid by the school district)
$65,000 increase in overtime for various reasons (training, SWAT, Drug Task Force, etc.)
$8,000 increase for SWAT equipment, clothing, supplies and training
Jail Services Expenses
$23,000 increase to Chelan County for housing & monitoring of prisoners per the City's contract with them
Building Department Expenses
$100,000 increase in professional services for contracted building inspections while the Building Of cial position is
vacant
Mayor's Of ce Expenses
$15,000 decrease to professional services
Street Fund:
No signi cant changes - just fund shifts within the various departmental budget line items
Community Development Grants Fund:
$243,000 decrease in revenues and expenses due to different grant funding needs compared to 2022
Transportation Bene t District Fund:
A $400,000 increase in transportation bene t sales tax with the passage of a .1% sales tax by the City Council
$250,000 decrease in car tab fees as these were repealed with the passage of the sales tax above
$278,000 increase in expenses due to a transfer-out to the Street Improvements Fund to assist with the large projects
planned in that fund for 2023
City of East Wenatchee | Budget Book 2023 Page 23
Events Fund:
$15,000 increase for re-working/re-branding the City logo
Bond Redemption Fund:
$239,000 increase in expenditures to cover the minimum principal and interest payments for the Banner Bank LTGO
bond, and the 10th Street Public Works Trust Fund loan
Street Improvements Fund:
Large increases in revenue and expenditures from grants received for various projects including Grant Road, 9th & Valley
Mall Parkway, and 5th Street Safe Routes to School (Kenroy & Sterling)
Capital Improvements Fund:
$150,000 increase in real estate excise tax (REET) revenue to align with a 3-year trend
$680,000 increase in a transfer-out to the Bond Redemption Fund (202) to assist with paying the LTGO debt
Stormwater Fund:
Large increases in revenue and expenditures from grants received for 19th Street
Equipment Rental & Revolving Fund:
Various changes to revenues and expenditures to continue to purchase vehicles without putting the City's General Fund
into nancial jeopardy
City of East Wenatchee | Budget Book 2023 Page 24
2023 Budget by Fund Projections - Revenues, Expenses & Changes
in Fund Balances
2023 Budget by Fund Projections
Revenues, Expenses & Changes in Fund Balances
Fund & Fund Number
Projected
Beginning
Balance
1/1/2023
Budgeted 2023
Revenues
Budgeted 2023
Expenditures
Projected
Ending
Balance
12/31/2023
General - 001 $ 4,774,124 $ 8,247,305 $ 9,419,767 $ 3,601,662
Rainy Day - 002 750,000 50,000 -800,000
Street - 101 249,047 1,344,800 1,426,450 167,397
Comm. Dev Grants - 102 118,683 180,589 180,589 118,683
Affordable Housing Sales Tax - 103 42,492 32,100 45,000 29,592
Housing & Related Services - 104 10,000 440,000 440,000 10,000
Transportation Bene t District - 105 522,035 401,000 600,000 323,035
SWAT - 107 28,500 58,500 30,000 57,000
Library - 112 24,954 7,525 6,500 25,979
Hotel/Motel Tax - 113 392,682 300,500 292,000 401,182
Drug - 114 1,856 100 -1,956
Criminal Justice - 116 4,089 20,500 20,000 4,589
Events - 117 26,635 156,750 159,985 23,400
Bond Redemption - 202 23,371 761,000 783,000 1,371
Street Improvements - 301 992,302 10,303,500 11,118,800 177,002
Capital Improvements - 314 3,592,119 601,500 3,830,000 363,619
Stormwater - 401 1,171,584 5,791,788 6,578,498 384,874
Equipment Rental & Revolving - 501 559,636 577,000 447,000 689,636
Total Cash Balances $ 13,284,108 $ 29,274,457 $ 35,377,589 $ 7,180,976
City of East Wenatchee | Budget Book 2023 Page 25
FUND SUMMARIES
City of East Wenatchee | Budget Book 2023 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 $29.27M of revenue in FY2023, which represents a 10.5% increase over the prior year.
Budgeted expenditures are projected to increase by 21.8% or $6.33M to $35.38M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$10M
$20M
$30M
$40M
Revenues by Source
Projected 2023 Revenues by Source
Intergovernmental Revenues (54.3%)Intergovernmental Revenues (54.3%) Intergovernmental Revenues (54.3%)
Taxes (33.2%)Taxes (33.2%) Taxes (33.2%)
Other Financing Sources (8%)Other Financing Sources (8%) Other Financing Sources (8%)
Charges for Goods and Services (2.5%)Charges for Goods and Services (2.5%) Charges for Goods and Services (2.5%)
Licenses and Permits (1.2%)Licenses and Permits (1.2%) Licenses and Permits (1.2%)
Miscellaneous Revenues (0.5%)Miscellaneous Revenues (0.5%) Miscellaneous Revenues (0.5%)
Fines and Penalties (0.3%)Fines and Penalties (0.3%) Fines and Penalties (0.3%)
City of East Wenatchee | Budget Book 2023 Page 27
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Other Increases in Fund Resources Fines and Penalties
Miscellaneous Revenues Licenses and Permits
Charges for Goods and Services Other Financing Sources
Taxes Intergovernmental RevenuesFY2019FY2020FY2021FY2022 FY20230
5
10
15
20
25
30
35
Revenue Source
Taxes $8,231,581 $9,754,099 $9,942,130 $9,727,000 9.9%$874,490
Licenses and Permits $268,881 $295,317 $350,575 $363,785 19.1%$58,297
Intergovernmental
Revenues $5,155,136 $6,548,071 $6,587,170 $15,905,377 137.8%$9,217,215
Charges for Goods and
Services $654,293 $1,088,802 $747,530 $729,270 -43.1%-$552,622
Fines and Penalties $154,802 $172,332 $76,520 $77,000 -61.2%-$121,373
Miscellaneous Revenues $142,539 $122,924 $98,055 $134,425 57.5%$49,094
Other Increases in Fund
Resources $327,734 $192,150 $3,100 $0 -100%-$2,550
Other Financing Sources $1,665,658 $6,876,224 $8,992,791 $2,337,600 -74.2%-$6,730,303
Total Revenue Source:$16,600,622 $25,049,918 $26,797,871 $29,274,457 10.5%$2,792,248
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 28
Expenditures by Function
Budgeted Expenditures by Function
Other General Government (49.5%)Other General Government (49.5%) Other General Government (49.5%)
NPDES (17.6%)NPDES (17.6%) NPDES (17.6%)
Law Enforcement (12%)Law Enforcement (12%) Law Enforcement (12%)
Streets (4%)Streets (4%) Streets (4%)
General Government (3.5%)General Government (3.5%) General Government (3.5%)
Planning (2.4%)Planning (2.4%) Planning (2.4%)
Municipal Court (1.7%)Municipal Court (1.7%) Municipal Court (1.7%)
Jail Services (1.5%)Jail Services (1.5%) Jail Services (1.5%)
Information Technology (1.1%)Information Technology (1.1%) Information Technology (1.1%)
Finance (1%)Finance (1%) Finance (1%)
Building (1%)Building (1%) Building (1%)
Budgeted and Historical Expenditures by Function
PercentageCivil Service
Legal -Public Records
Events - PFOF
Internal Services
Human Resources
Special Events
Central Services
Public Works
Mayor's Office
City Clerk
Legislative
Legal
Finance
Building
Information Technology
Jail Services
Municipal Court
Planning
General Government
Streets
Law Enforcement
NPDES
Other General Government
FY2019FY2020FY2021FY2022FY20230%
20%
40%
60%
80%
100%
Expenditures
Public Works $154,409 $222,325 $163,875 $186,500 6.5%$11,375
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 29
Other General
Government $4,233,786 $12,938,286 $10,928,304 $17,510,639 15.8%$2,390,728
General Government $1,506,833 $1,735,169 $2,242,129 $1,249,329 -56.4%-$1,613,745
Special Events $72,720 $121,161 $133,055 $152,435 6%$8,570
Legislative $509,474 $245,696 $271,247 $293,776 8.6%$23,263
Municipal Court $433,696 $497,721 $538,553 $588,705 8.2%$44,522
City Clerk $174,776 $172,291 $171,838 $231,300 25.4%$46,788
Internal Services $33,724 $32,836 $28,500 $42,500 16.4%$6,000
Finance $358,690 $282,985 $302,167 $346,150 5.9%$19,183
Information
Technology $384,779 $333,806 $334,061 $399,325 10.9%$39,400
Legal $293,950 $323,439 $245,015 $289,900 -18.5%-$65,720
Civil Service $9,112 $10,681 $15,213 $16,600 12.8%$1,888
Central Services $151,737 $175,312 $190,500 $194,000 8.1%$14,500
Law Enforcement $3,379,872 $3,786,505 $4,280,775 $4,257,975 1.5%$64,278
Jail Services $227,178 $466,350 $490,103 $513,600 3.6%$17,997
Planning $271,221 $297,739 $398,670 $838,320 -19.1%-$197,575
Streets $953,397 $1,174,545 $1,353,017 $1,426,450 -5.4%-$82,050
NPDES $950,325 $539,473 $539,200 $6,223,235 721.4%$5,465,635
Building $189,414 $207,022 $187,726 $340,750 57.7%$124,730
Mayor's Of ce $0 $194,533 $158,663 $181,550 -3.7%-$7,062
Human Resources $0 $84,876 $82,888 $87,000 13.1%$10,063
Legal -Public Records $0 $42,032 $0 $0 0%$0
Events - PFOF $0 $0 $3,800 $7,550 N/A $7,550
Total Expenditures:$14,289,094 $23,884,783 $23,059,299 $35,377,589 21.8%$6,330,314
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 30
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Supplies and Services (42.2%)Supplies and Services (42.2%) Supplies and Services (42.2%)
Capital Outlay (27%)Capital Outlay (27%) Capital Outlay (27%)
Salaries and Benefits (22.3%)Salaries and Benefits (22.3%) Salaries and Benefits (22.3%)
Other Financing Uses (6.2%)Other Financing Uses (6.2%) Other Financing Uses (6.2%)
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%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Debt Service Interest Debt Service Principal Other Financing Uses Salaries and Benefits
Capital Outlay Supplies and ServicesFY2019FY2020 FY2021FY2022FY20230
10
20
30
40
City of East Wenatchee | Budget Book 2023 Page 31
Expense Objects
Other Financing
Uses $1,652,084 $2,842,328 $2,250,541 $2,184,250 -28.1%-$854,291
Salaries and
Bene ts $6,407,368 $6,957,586 $7,252,691 $7,904,700 4.3%$325,076
Supplies and
Services $3,177,501 $4,020,473 $5,714,117 $14,946,854 97.1%$7,363,295
Capital Outlay $3,004,299 $9,853,901 $7,297,950 $9,558,785 -7.2%-$742,765
Debt Service
Principal $44,441 $165,000 $377,000 $545,000 44.6%$168,000
Debt Service
Interest $3,401 $45,495 $167,000 $238,000 42.5%$71,000
Total Expense
Objects:$14,289,094 $23,884,783 $23,059,299 $35,377,589 21.8%$6,330,314
NameName FY2020
Actual
FY2020
Actual
FY2021
Actual
FY2021
Actual
FY2022
Projected
FY2022
Projected
FY2023
Budgeted
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 32
General Fund
The General Fund is the primary operating fund of the City. It accounts for all nancial
resource revenues except those required or elected to be accounted for or allocated
to another fund. The primary revenue sources include sales tax, property taxes, utility
taxes, gambling taxes, building permits/development fees, court nes/penalties and
business licenses. Except for Street Fund employees, the General Fund incurs the
majority of costs for City Hall staff functions, legislative matters, municipal court and
the police department. Without the nancial impact of capital projects, the General
Fund expenditures account for more than 75% of City spending.
Summary
The City of East Wenatchee is projecting $8.25M of revenue in FY2023, which represents a 14.1% decrease over the prior year.
Budgeted expenditures are projected to decrease by 13.5% or $1.46M to $9.42M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
City of East Wenatchee | Budget Book 2023 Page 33
Revenues by Source
Projected 2023 Revenues by Source
Taxes (83.7%)Taxes (83.7%) Taxes (83.7%)
Intergovernmental Revenues (7.2%)Intergovernmental Revenues (7.2%) Intergovernmental Revenues (7.2%)
Licenses and Permits (4.4%)Licenses and Permits (4.4%) Licenses and Permits (4.4%)
Charges for Goods and Services (2.2%)Charges for Goods and Services (2.2%) Charges for Goods and Services (2.2%)
Miscellaneous Revenues (1.5%)Miscellaneous Revenues (1.5%) Miscellaneous Revenues (1.5%)
Fines and Penalties (0.9%)Fines and Penalties (0.9%) Fines and Penalties (0.9%)
Other Financing Sources (0.01%)Other Financing Sources (0.01%) Other Financing Sources (0.01%)
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Other Increases in Fund Resources Other Financing Sources
Fines and Penalties Miscellaneous Revenues
Charges for Goods and Services Licenses and Permits
Intergovernmental Revenues TaxesFY2019FY2020FY2021 FY2022FY20230
10
2.5
5
7.5
12.5
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 34
Revenue Source
Taxes $6,265,018 $7,268,910 $7,130,230 $6,905,000 -1.6%-$110,510
Licenses and Permits $266,524 $278,457 $349,825 $361,785 6.9%$23,297
Intergovernmental
Revenues $1,014,265 $1,963,294 $1,946,892 $597,000 -69.8%-$1,379,576
Charges for Goods and
Services $120,297 $121,437 $185,310 $179,520 -20.1%-$45,222
Fines and Penalties $154,779 $172,036 $76,500 $76,900 -61.2%-$121,373
Miscellaneous Revenues $112,320 $111,781 $90,000 $126,000 -14.6%-$21,606
Other Increases in Fund
Resources $155,341 $2,050 $2,000 $0 -100%-$2,550
Other Financing Sources $79,631 $516,665 $1,000 $1,100 -99.8%-$508,800
Total Revenue Source:$8,168,175 $10,434,631 $9,781,757 $8,247,305 -20.8%-$2,166,340
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Function
Budgeted Expenditures by Function
Law Enforcement (45.2%)Law Enforcement (45.2%) Law Enforcement (45.2%)
General Government (11.6%)General Government (11.6%) General Government (11.6%)
Municipal Court (6.2%)Municipal Court (6.2%) Municipal Court (6.2%)
Jail Services (5.5%)Jail Services (5.5%) Jail Services (5.5%)
Information Technology (4.2%)Information Technology (4.2%) Information Technology (4.2%)
Planning (3.8%)Planning (3.8%) Planning (3.8%)
Finance (3.7%)Finance (3.7%) Finance (3.7%)
Building (3.6%)Building (3.6%) Building (3.6%)
Legislative (3.1%)Legislative (3.1%) Legislative (3.1%)
Legal (3.1%)Legal (3.1%) Legal (3.1%)
City Clerk (2.5%)City Clerk (2.5%) City Clerk (2.5%)
Central Services (2.1%)Central Services (2.1%) Central Services (2.1%)
Public Works (2%)Public Works (2%) Public Works (2%)
Mayor's Office (1.9%)Mayor's Office (1.9%) Mayor's Office (1.9%)
City of East Wenatchee | Budget Book 2023 Page 35
Budgeted and Historical Expenditures by Function
MillionsLegal -Public Records
Other General Government
Civil Service
Internal Services
Human Resources
Mayor's Office
Public Works
Central Services
City Clerk
Legal
Legislative
Building
Finance
Planning
Information Technology
Jail Services
Municipal Court
General Government
Law Enforcement
FY2019FY2020FY2021FY2022FY2023$0
$10
$2.5
$5
$7.5
$12.5
Expenditures
Public Works $154,409 $140,110 $163,875 $186,500 6.5%$11,375
Other General
Government $157,258 $800 $2,750 $2,750 -98.4%-$164,500
General Government $1,299,346 $1,550,021 $2,111,749 $1,094,066 -59.6%-$1,613,745
Legislative $509,474 $245,196 $271,247 $293,776 8.6%$23,263
Municipal Court $433,696 $497,721 $538,553 $588,705 8.2%$44,522
City Clerk $174,776 $172,291 $171,838 $231,300 25.4%$46,788
Internal Services $33,724 $32,836 $28,500 $42,500 16.4%$6,000
Finance $358,690 $282,985 $302,167 $346,150 5.9%$19,183
Information
Technology $384,779 $333,806 $334,061 $399,325 10.9%$39,400
Legal $293,950 $323,439 $245,015 $289,900 -18.5%-$65,720
Civil Service $9,112 $10,681 $15,213 $16,600 12.8%$1,888
Central Services $151,737 $175,312 $190,500 $194,000 8.1%$14,500
Law Enforcement $3,379,872 $3,786,505 $4,280,775 $4,257,975 1.5%$64,278
Jail Services $227,178 $466,350 $490,103 $513,600 3.6%$17,997
Planning $271,221 $297,739 $353,670 $353,320 -9.6%-$37,575
Building $189,414 $207,022 $187,726 $340,750 57.7%$124,730
Mayor's Of ce $0 $194,533 $158,663 $181,550 -3.7%-$7,062
Human Resources $0 $84,876 $82,888 $87,000 13.1%$10,063
Legal -Public Records $0 $42,032 $0 $0 0%$0
Total Expenditures:$8,028,637 $8,844,255 $9,929,293 $9,419,767 -13.5%-$1,464,619
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 36
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (71.1%)Salaries and Benefits (71.1%) Salaries and Benefits (71.1%)
Supplies and Services (21.6%)Supplies and Services (21.6%) Supplies and Services (21.6%)
Other Financing Uses (5.8%)Other Financing Uses (5.8%) Other Financing Uses (5.8%)
Capital Outlay (1.5%)Capital Outlay (1.5%) Capital Outlay (1.5%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Other Financing Uses Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY2022FY202 30
10
2.5
5
7.5
12.5
City of East Wenatchee | Budget Book 2023 Page 37
Expense Objects
Other Financing
Uses $507,258 $874,800 $1,373,541 $546,250 -69.2%-$1,228,291
Salaries and
Bene ts $5,501,383 $5,980,820 $6,213,141 $6,700,600 5.1%$322,476
Supplies and
Services $1,727,853 $1,862,360 $2,222,161 $2,035,767 -21.5%-$558,003
Capital Outlay $292,143 $126,275 $120,450 $137,150 -0.6%-$800
Total Expense
Objects:$8,028,637 $8,844,255 $9,929,293 $9,419,767 -13.5%-$1,464,619
NameName FY2020
Actual
FY2020
Actual
FY2021
Actual
FY2021
Actual
FY2022
Projected
FY2022
Projected
FY2023
Budgeted
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 38
Rainy Day
Fund
The Rainy Day Fund was established in 2021 via a City Council vote during the
passage of its newly created nancial management policy. It is a sub-fund of the
General Fund that was initially funded by a transfer of $750,000 from the General
Fund with $50,000 additions each year until it has a fund balance of $1,000,000. Its
purpose is to be an additional source of funds in the event of an unforeseen
emergency that are accessible only by a majority vote of the City Council.
Summary
The City of East Wenatchee is projecting $50K of revenue in FY2023, which represents a 93.3% decrease over the prior year.
Budgeted expenditures are projected to increase by 100% or $0 to $0 in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$200K
$400K
$600K
$800K
Revenues by Source
Revenue Source
Other Financing
Sources $0 $750,000 $50,000 -93.3%-$700,000
Total Revenue Source:$0 $750,000 $50,000 -93.3%-$700,000
Name FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 39
Street Fund
The Street Fund is a governmental special revenue fund whose main sources of
revenue is property tax, sales/use tax, and gas tax, in addition to other minor revenue
sources. The Street Fund supports the operations of the entire Street Department
including one Street Manager, seven Maintenance Workers and one Mechanic. The
Street Department manages the City streets including repairs, snow & ice removal,
and street lighting amongst many other street related services. Addtionally, they
manage the facilities on the City's campus.
Summary
The City of East Wenatchee is projecting $1.34M of revenue in FY2023, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to decrease by 5.4% or $82K to $1.43M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$500K
$1M
$1.5M
$2M
Revenue by Fund
City of East Wenatchee | Budget Book 2023 Page 40
Budgeted and Historical 2023 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Street FundFY2019FY2020FY2021 FY2022FY20230
0.25
0.5
0.75
1
1.25
1.5
1.75
Street Fund
Taxes $700,000 $970,000 $1,050,000 $1,050,000 0%$0
Licenses and Permits $2,357 $16,860 $750 $2,000 0%$0
Intergovernmental
Revenues $266,564 $276,984 $285,500 $292,000 2.8%$8,000
Charges for Goods and
Services $4,000 $0 $0 0%$0
Miscellaneous Revenues $6,703 $1,031 $800 $800 60%$300
Total Street Fund:$975,624 $1,268,875 $1,337,050 $1,344,800 0.6%$8,300
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 41
Revenues by Source
Projected 2023 Revenues by Source
Taxes (78.1%)Taxes (78.1%) Taxes (78.1%)
Intergovernmental Revenues (21.7%)Intergovernmental Revenues (21.7%) Intergovernmental Revenues (21.7%)
Licenses and Permits (0.1%)Licenses and Permits (0.1%) Licenses and Permits (0.1%)
Miscellaneous Revenues (0.06%)Miscellaneous Revenues (0.06%) Miscellaneous Revenues (0.06%)
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Charges for Goods and Services Other Financing Sources Miscellaneous Revenues
Licenses and Permits Intergovernmental Revenues TaxesFY2019FY2020FY2021FY2022 FY20230
0.25
0.5
0.75
1
1.25
1.5
1.75
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 42
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Street FundFY2019FY2020FY2021 FY2022FY20230
0.25
0.5
0.75
1
1.25
1.5
1.75
Street Fund
Salaries and
Bene ts $633,080 $660,016 $723,350 $800,000 -0.3%-$2,300
Supplies and
Services $320,317 $596,744 $629,667 $626,450 -11.3%-$79,750
Total Street Fund:$953,397 $1,256,760 $1,353,017 $1,426,450 -5.4%-$82,050
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 43
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (56.1%)Salaries and Benefits (56.1%) Salaries and Benefits (56.1%)
Supplies and Services (43.9%)Supplies and Services (43.9%) Supplies and Services (43.9%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY20 22FY20230
0.25
0.5
0.75
1
1.25
1.5
1.75
City of East Wenatchee | Budget Book 2023 Page 44
Community
Development
Grants Fund
This fund accounts for the ad hoc funding of community development revenue
grants and the associated direct and indirect costs to satisfy terms of the grants.
Summary
The City of East Wenatchee is projecting $181K of revenue in FY2023, which represents a 57.4% decrease over the prior year.
Budgeted expenditures are projected to decrease by 57.4% or $243K to $181K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
$500K
Revenue by Fund
City of East Wenatchee | Budget Book 2023 Page 45
Budgeted and Historical 2023 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Community Development Grants FundFY2019FY2020FY2021 FY2022FY20230
0.1
0.2
0.3
0.4
0.5
Revenues by Source
City of East Wenatchee | Budget Book 2023 Page 46
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Miscellaneous Revenues Intergovernmental RevenuesFY2019FY2020FY2021FY2022 FY20230
0.1
0.2
0.3
0.4
0.5
Revenue Source
Intergovernmental
Revenues $26,979 $125,707 $497,000 $180,589 -57.4%-$243,297
Miscellaneous
Revenues $54 $0 $0 N/A $0
Total Revenue Source:$26,979 $125,761 $497,000 $180,589 -57.4%-$243,297
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 47
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Community Development Grants FundFY2019FY2020FY2021 FY2022FY20230
0.1
0.2
0.3
0.4
0.5
Expenditures by Function
Expenditures
Other General
Government $64,086 $47,403 $497,000 $180,589 -57.4%-$243,297
Total Expenditures:$64,086 $47,403 $497,000 $180,589 -57.4%-$243,297
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 48
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Supplies and Services (100%)Supplies and Services (100%) Supplies and Services (100%)
Budgeted and Historical Expenditures by Expense Type
MillionsSupplies and Services
FY2019FY2020FY2021FY2022FY2023$0
$0.1
$0.2
$0.3
$0.4
$0.5
Expense Objects
Supplies and
Services $64,086 $47,403 $497,000 $180,589 -57.4%-$243,297
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 49
Total Expense
Objects:$64,086 $47,403 $497,000 $180,589 -57.4%-$243,297
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 50
Affordable
Housing
Sales Tax
Fund
Effective 2019, SHB 1406 establishes a new affordable housing sales tax credit
available to all cities, towns and counties that choose to "participate." This is a credit
against the 6.5% state sales tax rate, so it will not increase the tax rate for consumers
but instead shares a portion of the state sales tax with cities, towns and counties. This
sales tax distribution will expire 20 years after the jurisdiction rst imposes the tax
(2040 for the City of East Wenatchee).
Summary
The City of East Wenatchee is projecting $32K of revenue in FY2023. Budgeted expenditures are projected to stay the same
in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2020 FY2021 FY2022 FY2023
$0
$10K
$20K
$30K
$40K
$50K
Revenue by Fund
City of East Wenatchee | Budget Book 2023 Page 51
Budgeted and Historical 2023 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Affordable Housing Sales Tax FundFY2020FY2021FY202 2FY20230
0.01
0.02
0.03
0.04
0.05
Affordable Housing Sales Tax
Fund $13,495 $41,997 $32,000 $32,100 0.3%$100
Total Affordable Housing Sales
Tax Fund:$13,495 $41,997 $32,000 $32,100 0.3%$100
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Revenues by Source
City of East Wenatchee | Budget Book 2023 Page 52
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Miscellaneous Revenues TaxesFY2020FY2021FY2022 FY20230
0.01
0.02
0.03
0.04
0.05
Revenue Source
Taxes $13,495 $41,979 $32,000 $32,000 0%$0
Miscellaneous
Revenues $18 $0 $100 N/A $100
Total Revenue Source:$13,495 $41,997 $32,000 $32,100 0.3%$100
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 53
Budgeted and Historical 2023 Expenditures by Fund
MillionsAffordable Housing Sales Tax FundFY2022 FY20230
0.01
0.02
0.03
0.04
0.05
Affordable Housing Sales Tax Fund $0 $45,000 $45,000 0%$0
Total Affordable Housing Sales Tax
Fund:$0 $45,000 $45,000 0%$0
Name FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Function
Expenditures
Planning $45,000 $45,000 0%$0
Total Expenditures:$0 $45,000 $45,000 0%$0
Name FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Expense Type
Expense Objects
Supplies and
Services $0 $45,000 $45,000 0%$0
Total Expense Objects:$0 $45,000 $45,000 0%$0
Name FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 54
Housing &
Related
Services
Fund
Any city or town may levy a sales tax up to 0.1% for affordable housing (RCW
82.14.530), as long as the county has not done so rst. This option was enacted by the
state legislature in 2015 and originally required voter approval, but effective June 11,
2020, voter approval is optional and this revenue source may now be approved by the
legislative body with a simple majority vote.
At least 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 $440K of revenue in FY2023. Budgeted expenditures are projected to stay the
same in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023
$0
$200K
$400K
$600K
$800K
Revenue by Fund
City of East Wenatchee | Budget Book 2023 Page 55
Budgeted and Historical 2023 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Housing & Related Services FundFY2021FY2022 FY20230
0.1
0.2
0.3
0.4
0.5
Housing & Related Services Fund $199,647 $500,000 $440,000 0%$0
Total Housing & Related Services
Fund:$199,647 $500,000 $440,000 0%$0
Name FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Revenues by Source
City of East Wenatchee | Budget Book 2023 Page 56
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
TaxesFY2021FY2022 FY20230
0.1
0.2
0.3
0.4
0.5
Revenue Source
Taxes $199,647 $500,000 $440,000 0%$0
Total Revenue
Source:$199,647 $500,000 $440,000 0%$0
Name FY2021 Actual FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 57
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Housing & Related Services FundFY2021FY2022 FY20230
0.1
0.2
0.3
0.4
0.5
0.6
0.7
Housing & Related Services Fund $189,647 $500,000 $440,000 -26.7%-$160,000
Total Housing & Related Services
Fund:$189,647 $500,000 $440,000 -26.7%-$160,000
Name FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Function
Expenditures
Other General
Government $189,647 $0 $0 N/A $0
Planning $500,000 $440,000 -26.7%-$160,000
Total Expenditures:$189,647 $500,000 $440,000 -26.7%-$160,000
Name FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Expense Type
Expense Objects
Supplies and
Services $189,647 $500,000 $440,000 -26.7%-$160,000
Name FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 58
Total Expense Objects:$189,647 $500,000 $440,000 -26.7%-$160,000
Name FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 59
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 $401K of revenue in FY2023. Budgeted expenditures are projected to increase by
86.3% or $278K to $600K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$200K
$400K
$600K
$800K
Revenue by Fund
City of East Wenatchee | Budget Book 2023 Page 60
Budgeted and Historical 2023 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Transportation Benefit District FundFY2019FY2020FY2021 FY2022FY20230
0.1
0.2
0.3
0.4
0.5
Transportation Bene t District
Fund $260,132 $263,756 $250,100 $401,000 60.3%$150,800
Total Transportation Bene t
District Fund:$260,132 $263,756 $250,100 $401,000 60.3%$150,800
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 61
Revenues by Source
Projected 2023 Revenues by Source
Taxes (99.8%)Taxes (99.8%) Taxes (99.8%)
Miscellaneous Revenues (0.2%)Miscellaneous Revenues (0.2%) Miscellaneous Revenues (0.2%)
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Miscellaneous Revenues TaxesFY2019FY2020FY2021 FY2022FY20230
0.1
0.2
0.3
0.4
0.5
Revenue Source
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 62
Taxes $260,132 $263,175 $249,900 $400,000 60%$150,000
Miscellaneous
Revenues $581 $200 $1,000 400%$800
Total Revenue Source:$260,132 $263,756 $250,100 $401,000 60.3%$150,800
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Fund
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Transportation Benefit District FundFY2019FY2020FY2021 FY2022FY20230
0.1
0.2
0.3
0.4
0.5
0.6
0.7
Transportation Bene t District
Fund $160,806 $190,718 $235,000 $600,000 86.3%$278,000
Total Transportation Bene t
District Fund:$160,806 $190,718 $235,000 $600,000 86.3%$278,000
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Function
Expenditures
Other General
Government $160,806 $190,718 $235,000 $600,000 86.3%$278,000
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 63
Total Expenditures:$160,806 $190,718 $235,000 $600,000 86.3%$278,000
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Expense Type
Budgeted and Historical Expenditures by Expense Type
MillionsSupplies and Services
Capital Outlay
Other Financing Uses
FY2019FY2020FY2021FY2022FY2023$0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
$0.7
Expense Objects
Other Financing
Uses $152,181 $163,464 $235,000 $600,000 86.3%$278,000
Supplies and
Services $21,825 $0 $0 N/A $0
Capital Outlay $8,625 $5,429 $0 $0 0%$0
Total Expense
Objects:$160,806 $190,718 $235,000 $600,000 86.3%$278,000
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 64
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 FY2023, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to decrease by 14.3% or $5K to $30K in FY2023.
Budgeted Revenue Source
Budgeted Expenditures
FY2022 FY2023
$0
$20K
$40K
$60K
$80K
Revenue by Fund
City of East Wenatchee | Budget Book 2023 Page 65
Budgeted and Historical 2023 Revenue by Fund
MillionsSWAT Fund
FY2022FY2023$0
$0.01
$0.02
$0.03
$0.04
$0.05
$0.06
$0.07
SWAT Fund $58,500 $58,500 0%$0
Total SWAT Fund:$58,500 $58,500 0%$0
Name FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023
Budgeted (% Change)
FY2022 Budgeted vs. FY2023
Budgeted ($ Change)
Revenues by Source
Projected 2023 Revenues by Source
Intergovernmental Revenues (76.9%)Intergovernmental Revenues (76.9%) Intergovernmental Revenues (76.9%)
Other Financing Sources (23.1%)Other Financing Sources (23.1%) Other Financing Sources (23.1%)
City of East Wenatchee | Budget Book 2023 Page 66
Budgeted and Historical 2023 Revenues by Source
MillionsOther Financing Sources
Intergovernmental Revenues
FY2022FY2023$0
$0.01
$0.02
$0.03
$0.04
$0.05
$0.06
$0.07
Revenue Source
Intergovernmental Revenues $45,000 $45,000 0%$0
Other Financing Sources $13,500 $13,500 0%$0
Total Revenue Source:$58,500 $58,500 0%$0
Name FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 67
Budgeted and Historical 2023 Expenditures by Fund
MillionsSWAT Fund
FY2022FY2023$0
$0.01
$0.02
$0.03
$0.04
SWAT Fund $30,000 $30,000 -14.3%-$5,000
Total SWAT Fund:$30,000 $30,000 -14.3%-$5,000
Name FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs. FY2023
Budgeted (% Change)
FY2022 Budgeted vs. FY2023
Budgeted ($ Change)
Expenditures by Function
Expenditures
Other General Government $30,000 $30,000 -14.3%-$5,000
Total Expenditures:$30,000 $30,000 -14.3%-$5,000
Name FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Expense Type
City of East Wenatchee | Budget Book 2023 Page 68
Budgeted and Historical Expenditures by Expense Type
MillionsSupplies and ServicesFY2022 FY20230
0.005
0.01
0.015
0.02
0.025
0.03
0.035
0.04
Expense Objects
Supplies and Services $30,000 $30,000 -14.3%-$5,000
Total Expense Objects:$30,000 $30,000 -14.3%-$5,000
Name FY2022 Projected FY2023 Budgeted FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 69
Library Fund
The North Central Regional Library District contracts with the City to provide space
for the library to serve the citizens of the City and surrounding area. The City allocates
a proportionate share of the cost of contracted janitorial services, and utilities to the
library, and gets reimbursed at a rate of $3.75 per square foot that the library occupies,
which equates to $7,500 per year.
Summary
The City of East Wenatchee is projecting $7.53K of revenue in FY2023, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or $0 to $6.5K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$2K
$4K
$6K
$8K
Revenue by Fund
City of East Wenatchee | Budget Book 2023 Page 70
Budgeted and Historical 2023 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Library FundFY2019FY2020FY2021 FY2022FY20230
0.002
0.004
0.006
0.008
Library Fund $7,000 $7,520 $7,525 $7,525 0%$0
Total Library
Fund:$7,000 $7,520 $7,525 $7,525 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 71
Revenues by Source
Projected 2023 Revenues by Source
Charges for Goods and Services (99.7%)Charges for Goods and Services (99.7%) Charges for Goods and Services (99.7%)
Miscellaneous Revenues (0.3%)Miscellaneous Revenues (0.3%) Miscellaneous Revenues (0.3%)
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Miscellaneous Revenues Charges for Goods and ServicesFY2019FY2020FY2021FY2022 FY20230
0.002
0.004
0.006
0.008
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 72
Revenue Source
Charges for Goods and
Services $7,000 $7,500 $7,500 $7,500 0%$0
Miscellaneous Revenues $20 $25 $25 0%$0
Total Revenue Source:$7,000 $7,520 $7,525 $7,525 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Fund
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Library FundFY2019FY2020FY2021 FY2022FY20230
0.001
0.002
0.003
0.004
0.005
0.006
0.007
Library Fund $4,335 $2,835 $2,000 $6,500 0%$0
Total Library
Fund:$4,335 $2,835 $2,000 $6,500 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Function
Expenditures
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 73
Other General
Government $4,335 $2,835 $2,000 $6,500 0%$0
Total Expenditures:$4,335 $2,835 $2,000 $6,500 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Expense Type
Budgeted and Historical Expenditures by Expense Type
MillionsSupplies and Services
FY2019FY2020FY2021FY2022FY2023$0
$0.001
$0.002
$0.003
$0.004
$0.005
$0.006
$0.007
Expense Objects
Supplies and
Services $4,335 $2,835 $2,000 $6,500 0%$0
Total Expense
Objects:$4,335 $2,835 $2,000 $6,500 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 74
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 $300.5K of revenue in FY2023, which represents a 20.2% increase over the prior year.
Budgeted expenditures are projected to increase by 5.8% or $16K to $292K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$100K
$200K
$300K
$400K
Revenue by Fund
City of East Wenatchee | Budget Book 2023 Page 75
Budgeted and Historical 2023 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Hotel/Motel Tax FundFY2019FY2020FY2021 FY2022FY20230
0.1
0.2
0.3
0.4
Hotel/Motel Tax Fund $250,535 $356,192 $330,500 $300,500 20.2%$50,500
Total Hotel/Motel Tax
Fund:$250,535 $356,192 $330,500 $300,500 20.2%$50,500
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Revenues by Source
City of East Wenatchee | Budget Book 2023 Page 76
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Miscellaneous Revenues TaxesFY2019FY2020FY2021 FY2022FY20230
0.1
0.2
0.3
0.4
Revenue Source
Taxes $250,535 $355,974 $330,000 $300,000 20%$50,000
Miscellaneous
Revenues $218 $500 $500 N/A $500
Total Revenue Source:$250,535 $356,192 $330,500 $300,500 20.2%$50,500
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 77
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Hotel/Motel Tax FundFY2019FY2020FY2021 FY2022FY20230
0.05
0.1
0.15
0.2
0.25
0.3
0.35
Hotel/Motel Tax Fund $169,434 $200,744 $256,000 $292,000 5.8%$16,000
Total Hotel/Motel Tax
Fund:$169,434 $200,744 $256,000 $292,000 5.8%$16,000
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Function
Expenditures
Other General
Government $169,434 $200,744 $256,000 $292,000 5.8%$16,000
Total Expenditures:$169,434 $200,744 $256,000 $292,000 5.8%$16,000
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 78
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Supplies and Services (53.4%)Supplies and Services (53.4%) Supplies and Services (53.4%)
Other Financing Uses (46.6%)Other Financing Uses (46.6%) Other Financing Uses (46.6%)
Budgeted and Historical Expenditures by Expense Type
MillionsOther Financing Uses
Supplies and Services
FY2019FY2020FY2021FY2022FY2023$0
$0.05
$0.1
$0.15
$0.2
$0.25
$0.3
$0.35
Expense Objects
Other Financing
Uses $37,946 $120,000 $120,000 $136,000 13.3%$16,000
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 79
Supplies and
Services $131,488 $80,744 $136,000 $156,000 0%$0
Total Expense
Objects:$169,434 $200,744 $256,000 $292,000 5.8%$16,000
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 80
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 FY2023, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 100% or $0 to $0 in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$100
$200
$300
$400
$500
Revenue by Fund
City of East Wenatchee | Budget Book 2023 Page 81
Budgeted and Historical 2023 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Drug FundFY2019FY2020FY2021 FY2022FY20230
0.0001
0.0002
0.0003
0.0004
0.0005
Drug Fund $23 $298 $20 $100 0%$0
Total Drug
Fund:$23 $298 $20 $100 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Revenues by Source
City of East Wenatchee | Budget Book 2023 Page 82
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Miscellaneous Revenues Fines and PenaltiesFY2019FY2020FY2021FY2 022FY20230
0.0001
0.0002
0.0003
0.0004
0.0005
Revenue Source
Fines and Penalties $23 $296 $20 $100 0%$0
Miscellaneous
Revenues $0 $2 $0 $0 0%$0
Total Revenue Source:$23 $298 $20 $100 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Fund
Expenditures by Function
Expenditures by Expense Type
City of East Wenatchee | Budget Book 2023 Page 83
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 $20.5K of revenue in FY2023, which represents a 0% increase over the prior year.
Budgeted expenditures are projected to increase by 0% or $0 to $20K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$20K
$40K
$60K
$80K
Revenue by Fund
City of East Wenatchee | Budget Book 2023 Page 84
Budgeted and Historical 2023 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Criminal Justice FundFY2019FY2020FY2021 FY2022FY20230
0.005
0.01
0.015
0.02
0.025
Criminal Justice Fund $19,666 $20,718 $20,500 $20,500 0%$0
Total Criminal Justice
Fund:$19,666 $20,718 $20,500 $20,500 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Revenues by Source
City of East Wenatchee | Budget Book 2023 Page 85
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Miscellaneous Revenues Intergovernmental RevenuesFY2019FY2020FY2021FY2022 FY20230
0.005
0.01
0.015
0.02
0.025
Revenue Source
Intergovernmental
Revenues $19,666 $20,714 $20,500 $20,500 0%$0
Miscellaneous
Revenues $4 $0 $0 N/A $0
Total Revenue Source:$19,666 $20,718 $20,500 $20,500 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 86
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Criminal Justice FundFY2020FY2021 FY2022FY20230
0.01
0.02
0.03
0.04
0.05
0.06
0.07
Criminal Justice Fund $64,000 $20,000 $20,000 $20,000 0%$0
Total Criminal Justice
Fund:$64,000 $20,000 $20,000 $20,000 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Function
Expenditures
Other General
Government $64,000 $20,000 $20,000 $20,000 0%$0
Total Expenditures:$64,000 $20,000 $20,000 $20,000 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Expense Type
Expense Objects
Other Financing
Uses $64,000 $20,000 $20,000 $20,000 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 87
Total Expense
Objects:$64,000 $20,000 $20,000 $20,000 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 88
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 $156.75K of revenue in FY2023, which represents a 3.4% increase over the prior year.
Budgeted expenditures are projected to increase by 11.2% or $16.12K to $159.99K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$50K
$100K
$150K
$200K
Revenue by Fund
City of East Wenatchee | Budget Book 2023 Page 89
Budgeted and Historical 2023 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Events Board FundFY2019FY2020FY2021 FY2022FY20230
0.025
0.05
0.075
0.1
0.125
0.15
0.175
Events Board Fund $38,516 $124,633 $141,750 $156,750 3.4%$5,100
Total Events Board
Fund:$38,516 $124,633 $141,750 $156,750 3.4%$5,100
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 90
Revenues by Source
Projected 2023 Revenues by Source
Other Financing Sources (86.8%)Other Financing Sources (86.8%) Other Financing Sources (86.8%)
Charges for Goods and Services (11%)Charges for Goods and Services (11%) Charges for Goods and Services (11%)
Miscellaneous Revenues (2.2%)Miscellaneous Revenues (2.2%) Miscellaneous Revenues (2.2%)
Budgeted and Historical 2023 Revenues by Source
MillionsTaxes
Miscellaneous Revenues
Charges for Goods and Services
Other Financing Sources
FY2019FY2020FY2021FY2022FY2023$0
$0.025
$0.05
$0.075
$0.1
$0.125
$0.15
$0.175
Revenue Source
Charges for Goods and
Services $320 $2,608 $19,720 $17,250 -41.8%-$12,400
Miscellaneous Revenues $250 $2,025 $2,030 $3,500 75%$1,500
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 91
Other Financing Sources $37,946 $120,000 $120,000 $136,000 13.3%$16,000
Total Revenue Source:$38,516 $124,633 $141,750 $156,750 3.4%$5,100
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Fund
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Events Board FundFY2019FY2020FY2021 FY2022FY20230
0.025
0.05
0.075
0.1
0.125
0.15
0.175
0.2
Events Board Fund $72,720 $121,661 $136,855 $159,985 11.2%$16,120
Total Events Board
Fund:$72,720 $121,661 $136,855 $159,985 11.2%$16,120
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Function
Expenditures
Special Events $72,720 $121,161 $133,055 $152,435 6%$8,570
Legislative $500 $0 $0 N/A $0
Events - PFOF $0 $0 $3,800 $7,550 N/A $7,550
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 92
Total
Expenditures:$72,720 $121,661 $136,855 $159,985 11.2%$16,120
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (58.1%)Salaries and Benefits (58.1%) Salaries and Benefits (58.1%)
Supplies and Services (38.7%)Supplies and Services (38.7%) Supplies and Services (38.7%)
Capital Outlay (3.1%)Capital Outlay (3.1%) Capital Outlay (3.1%)
Expense Objects
Salaries and
Bene ts $51,688 $98,932 $93,000 $93,000 1.1%$1,000
Supplies and
Services $21,032 $22,729 $43,855 $61,985 19.5%$10,120
Capital Outlay $0 $5,000 N/A $5,000
Total Expense
Objects:$72,720 $121,661 $136,855 $159,985 11.2%$16,120
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 93
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 $761K of revenue in FY2023, which represents a 100% increase over the prior year.
Budgeted expenditures are projected to increase by 43.9% or $239K to $783K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$250K
$500K
$750K
$1M
Revenue by Fund
City of East Wenatchee | Budget Book 2023 Page 94
Budgeted and Historical 2023 Revenue by Fund
MillionsBond Redemption Fund
FY2019FY2020FY2021FY2023$0
$0.2
$0.4
$0.6
$0.8
$1
Bond Redemption Fund $815,000 $1,039 $1,000 $761,000 N/A $761,000
Total Bond Redemption
Fund:$815,000 $1,039 $1,000 $761,000 N/A $761,000
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Revenues by Source
Budgeted and Historical 2023 Revenues by Source
MillionsTaxes
Miscellaneous Revenues
Other Financing Sources
FY2019FY2020FY2021FY2023$0
$0.2
$0.4
$0.6
$0.8
$1
City of East Wenatchee | Budget Book 2023 Page 95
Revenue Source
Taxes $155,000 $0 $0 0%$0
Miscellaneous
Revenues $1,039 $1,000 $1,000 N/A $1,000
Other Financing
Sources $660,000 $0 $760,000 N/A $760,000
Total Revenue Source:$815,000 $1,039 $1,000 $761,000 N/A $761,000
NameName FY2020
Actual
FY2020
Actual
FY2021
Actual
FY2021
Actual
FY2022
Projected
FY2022
Projected
FY2023
Budgeted
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Fund
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Bond Redemption FundFY2019FY2020FY2021 FY2022FY20230
0.2
0.4
0.6
0.8
1
Bond Redemption Fund $47,842 $210,495 $544,000 $783,000 43.9%$239,000
Total Bond Redemption
Fund:$47,842 $210,495 $544,000 $783,000 43.9%$239,000
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Function
Expenditures
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 96
Other General
Government $47,842 $210,495 $544,000 $783,000 43.9%$239,000
Total Expenditures:$47,842 $210,495 $544,000 $783,000 43.9%$239,000
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Expense Type
Expense Objects
Debt Service
Principal $44,441 $165,000 $377,000 $545,000 44.6%$168,000
Debt Service
Interest $3,401 $45,495 $167,000 $238,000 42.5%$71,000
Total Expense
Objects:$47,842 $210,495 $544,000 $783,000 43.9%$239,000
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 97
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 $10.3M of revenue in FY2023, which represents a 105.5% increase over the prior year.
Budgeted expenditures are projected to increase by 105.1% or $5.7M to $11.12M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
Revenue by Fund
City of East Wenatchee | Budget Book 2023 Page 98
Budgeted and Historical 2023 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Street Improvements FundFY2019FY2020FY2021 FY2022FY20230
2
4
6
8
10
12
Street Improvements Fund $1,503,121 $5,979,605 $4,806,278 $10,303,500 105.5%$5,288,588
Total Street Improvements
Fund:$1,503,121 $5,979,605 $4,806,278 $10,303,500 105.5%$5,288,588
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 99
Revenues by Source
Projected 2023 Revenues by Source
Intergovernmental Revenues (92.2%)Intergovernmental Revenues (92.2%) Intergovernmental Revenues (92.2%)
Other Financing Sources (7.8%)Other Financing Sources (7.8%) Other Financing Sources (7.8%)
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Taxes Miscellaneous Revenues Other Financing Sources Intergovernmental RevenuesFY2019FY2020FY2021FY2022FY20230
2
4
6
8
10
12
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 100
Revenue Source
Taxes $20,000 $0 $0 0%$0
Intergovernmental
Revenues $1,096,865 $4,095,999 $3,575,278 $9,503,500 155.6%$5,785,800
Miscellaneous
Revenues $307 $447 $0 $0 0%$0
Other Financing
Sources $385,949 $1,883,158 $1,231,000 $800,000 -38.3%-$497,212
Total Revenue Source:$1,503,121 $5,979,605 $4,806,278 $10,303,500 105.5%$5,288,588
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Fund
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Street Improvements FundFY2019FY2020FY2021 FY2022FY20230
10
2.5
5
7.5
12.5
Street Improvements Fund $1,852,875 $6,064,035 $3,991,954 $11,118,800 105.1%$5,696,625
Total Street Improvements
Fund:$1,852,875 $6,064,035 $3,991,954 $11,118,800 105.1%$5,696,625
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Function
City of East Wenatchee | Budget Book 2023 Page 101
Expenditures
Other General
Government $1,852,875 $6,064,035 $3,991,954 $11,118,800 105.1%$5,696,625
Total Expenditures:$1,852,875 $6,064,035 $3,991,954 $11,118,800 105.1%$5,696,625
NameName FY2020
Actual
FY2020
Actual
FY2021
Actual
FY2021
Actual
FY2022
Projected
FY2022
Projected
FY2023
Budgeted
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Supplies and Services (98.4%)Supplies and Services (98.4%) Supplies and Services (98.4%)
Capital Outlay (1.3%)Capital Outlay (1.3%) Capital Outlay (1.3%)
Salaries and Benefits (0.3%)Salaries and Benefits (0.3%) Salaries and Benefits (0.3%)
City of East Wenatchee | Budget Book 2023 Page 102
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Other Financing Uses Salaries and Benefits Capital Outlay Supplies and ServicesFY2019FY2020FY2021FY2022FY202 30
10
2.5
5
7.5
12.5
Expense Objects
Other Financing
Uses $500,000 $0 $0 -100%-$500,000
Salaries and
Bene ts $0 $33,300 $33,300 0%$0
Supplies and
Services $497,275 $746,806 $1,745,154 $10,941,500 337.6%$8,441,225
Capital Outlay $1,355,599 $4,817,230 $2,213,500 $144,000 -94%-$2,244,600
Total Expense
Objects:$1,852,875 $6,064,035 $3,991,954 $11,118,800 105.1%$5,696,625
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 103
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 $601.5K of revenue in FY2023, which represents a 90.7% decrease over the prior
year. Budgeted expenditures are projected to decrease by 47.2% or $3.42M to $3.83M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$2M
$4M
$6M
$8M
Revenue by Fund
City of East Wenatchee | Budget Book 2023 Page 104
Budgeted and Historical 2023 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Capital Improvements FundFY2019FY2020FY2021 FY2022FY20230
1
2
3
4
5
6
7
Capital Improvements Fund $567,417 $4,618,641 $6,651,500 $601,500 -90.7%-$5,848,500
Total Capital
Improvements Fund:$567,417 $4,618,641 $6,651,500 $601,500 -90.7%-$5,848,500
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 105
Revenues by Source
Projected 2023 Revenues by Source
Taxes (99.8%)Taxes (99.8%) Taxes (99.8%)
Miscellaneous Revenues (0.2%)Miscellaneous Revenues (0.2%) Miscellaneous Revenues (0.2%)
Budgeted and Historical 2023 Revenues by Source
MillionsIntergovernmental Revenues
Other Financing Sources
Miscellaneous Revenues
Taxes
FY2019FY2020FY2021FY2022FY2023$0
$1
$2
$3
$4
$5
$6
$7
Revenue Source
Taxes $567,401 $654,414 $650,000 $600,000 33.3%$150,000
Miscellaneous
Revenues $15 $1,827 $1,500 $1,500 N/A $1,500
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 106
Other Financing
Sources $0 $3,962,400 $6,000,000 $0 -100%-$6,000,000
Total Revenue Source:$567,417 $4,618,641 $6,651,500 $601,500 -90.7%-$5,848,500
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Fund
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Capital Improvements FundFY2019FY2020FY2021 FY2022FY20230
2
4
6
8
Capital Improvements Fund
Other Financing Uses $0 $250,000 $250,000 $680,000 172%$430,000
Capital Outlay $281,890 $4,325,405 $4,215,000 $3,150,000 -55%-$3,850,000
Total Capital
Improvements Fund:$281,890 $4,575,405 $4,465,000 $3,830,000 -47.2%-$3,420,000
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Function
Expenditures
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 107
Other General
Government $281,890 $4,575,405 $4,465,000 $3,830,000 -47.2%-$3,420,000
Total Expenditures:$281,890 $4,575,405 $4,465,000 $3,830,000 -47.2%-$3,420,000
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (82.2%)Capital Outlay (82.2%) Capital Outlay (82.2%)
Other Financing Uses (17.8%)Other Financing Uses (17.8%) Other Financing Uses (17.8%)
Expense Objects
Other Financing
Uses $0 $250,000 $250,000 $680,000 172%$430,000
Capital Outlay $281,890 $4,325,405 $4,215,000 $3,150,000 -55%-$3,850,000
Total Expense
Objects:$281,890 $4,575,405 $4,465,000 $3,830,000 -47.2%-$3,420,000
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 108
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 $5.79M of revenue in FY2023, which represents a 608.5% increase over the prior
year. Budgeted expenditures are projected to increase by 583.2% or $5.62M to $6.58M in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$2M
$4M
$6M
$8M
Revenue by Fund
City of East Wenatchee | Budget Book 2023 Page 109
Budgeted and Historical 2023 Revenue by Fund
MillionsGrey background indicates budgeted figures.
StormwaterFY2020FY2021 FY2022FY20230
1
2
3
4
5
6
7
Stormwater $3,325,034 $622,444 $754,600 $5,791,788 608.5%$4,974,288
Total
Stormwater:$3,325,034 $622,444 $754,600 $5,791,788 608.5%$4,974,288
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 110
Revenues by Source
Projected 2023 Revenues by Source
Intergovernmental Revenues (90.9%)Intergovernmental Revenues (90.9%) Intergovernmental Revenues (90.9%)
Charges for Goods and Services (9.1%)Charges for Goods and Services (9.1%) Charges for Goods and Services (9.1%)
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Other Increases in Fund Resources Miscellaneous Revenues
Other Financing Sources Charges for Goods and Services
Intergovernmental RevenuesFY2020FY2021 FY2022FY20230
1
2
3
4
5
6
7
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 111
Revenue Source
Intergovernmental
Revenues $2,730,797 $65,372 $217,000 $5,266,788 1,700.6%$4,974,288
Charges for Goods and
Services $526,676 $550,949 $535,000 $525,000 0%$0
Miscellaneous Revenues $1,502 $3,810 $1,500 $0 0%$0
Other Increases in Fund
Resources $2,314 $1,100 $0 N/A $0
Other Financing Sources $66,059 $0 $0 0%$0
Total Revenue Source:$3,325,034 $622,444 $754,600 $5,791,788 608.5%$4,974,288
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Fund
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
StormwaterFY2020FY2021 FY2022FY20230
1
2
3
4
5
6
7
Stormwater
Other Financing
Uses $729,962 $252,000 $202,000 288.5%$150,000
Salaries and
Bene ts $177,010 $159,283 $143,800 $226,800 0%$0
Supplies and
Services $337,728 $389,662 $289,780 $357,063 -10.5%-$42,000
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 112
Capital Outlay $643,073 $173,714 $234,000 $5,792,635 1,932.5%$5,507,635
Total Stormwater:$1,157,811 $1,452,621 $919,580 $6,578,498 583.2%$5,615,635
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Function
Expenditures
Other General
Government $728,000 $250,000 $200,000 300%$150,000
General Government $207,487 $185,148 $130,380 $155,263 0%$0
NPDES $950,325 $539,473 $539,200 $6,223,235 721.4%$5,465,635
Total Expenditures:$1,157,811 $1,452,621 $919,580 $6,578,498 583.2%$5,615,635
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (88.1%)Capital Outlay (88.1%) Capital Outlay (88.1%)
Supplies and Services (5.4%)Supplies and Services (5.4%) Supplies and Services (5.4%)
Salaries and Benefits (3.4%)Salaries and Benefits (3.4%) Salaries and Benefits (3.4%)
Other Financing Uses (3.1%)Other Financing Uses (3.1%) Other Financing Uses (3.1%)
City of East Wenatchee | Budget Book 2023 Page 113
Budgeted and Historical Expenditures by Expense Type
MillionsOther Financing Uses
Salaries and Benefits
Supplies and Services
Capital Outlay
FY2020FY2021FY2022FY2023$0
$2
$4
$6
$8
Expense Objects
Other Financing
Uses $0 $729,962 $252,000 $202,000 288.5%$150,000
Salaries and
Bene ts $177,010 $159,283 $143,800 $226,800 0%$0
Supplies and
Services $337,728 $389,662 $289,780 $357,063 -10.5%-$42,000
Capital Outlay $643,073 $173,714 $234,000 $5,792,635 1,932.5%$5,507,635
Total Expense
Objects:$1,157,811 $1,452,621 $919,580 $6,578,498 583.2%$5,615,635
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 114
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 $577K of revenue in FY2023, which represents a 33.9% decrease over the prior year.
Budgeted expenditures are projected to decrease by 25.9% or $156.1K to $447K in FY2023.
Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2019 FY2020 FY2021 FY2022 FY2023
$0
$250K
$500K
$750K
$1M
Revenue by Fund
City of East Wenatchee | Budget Book 2023 Page 115
Budgeted and Historical 2023 Revenue by Fund
MillionsGrey background indicates budgeted figures.
Equipment Purchase, Repair & Replacement FundFY2019FY2020FY2021FY20 22FY20230
0.2
0.4
0.6
0.8
1
Equipment Purchase, Repair &
Replacement Fund
Charges for Goods and Services $402,308 $0 $0 -100%-$495,000
Miscellaneous Revenues $21,441 $52 $500 $0 0%$0
Other Increases in Fund Resources $5,075 $0 $0 N/A $0
Other Financing Sources $436,073 $394,000 $877,291 $577,000 52.9%$199,709
Total Equipment Purchase, Repair &
Replacement Fund:$457,514 $801,435 $877,791 $577,000 -33.9%-$295,291
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022
Budgeted vs.
FY2023
Budgeted (%
Change)
FY2022
Budgeted vs.
FY2023
Budgeted ($
Change)
Revenues by Source
City of East Wenatchee | Budget Book 2023 Page 116
Budgeted and Historical 2023 Revenues by Source
MillionsTaxes
Charges for Goods and Services
Other Increases in Fund Resources
Miscellaneous Revenues
Other Financing Sources
FY2019FY2020FY2021FY2022FY2023$0
$0.2
$0.4
$0.6
$0.8
$1
Revenue Source
Charges for Goods and
Services $402,308 $0 $0 -100%-$495,000
Miscellaneous Revenues $21,441 $52 $500 $0 0%$0
Other Increases in Fund
Resources $5,075 $0 $0 N/A $0
Other Financing Sources $436,073 $394,000 $877,291 $577,000 52.9%$199,709
Total Revenue Source:$457,514 $801,435 $877,791 $577,000 -33.9%-$295,291
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 117
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
Equipment Purchase, Repair & Replacement FundFY2019FY2020FY2021FY20 22FY20230
0.1
0.2
0.3
0.4
0.5
0.6
0.7
Equipment Purchase, Repair &
Replacement Fund
Salaries and Bene ts $44,206 $58,535 $46,100 $51,000 8.3%$3,900
Supplies and Services $72,887 $59,719 $73,500 $66,000 0%$0
Capital Outlay $422,969 $405,848 $515,000 $330,000 -32.7%-$160,000
Total Equipment Purchase, Repair &
Replacement Fund:$540,061 $524,101 $634,600 $447,000 -25.9%-$156,100
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022
Budgeted vs.
FY2023
Budgeted (%
Change)
FY2022
Budgeted vs.
FY2023
Budgeted ($
Change)
Expenditures by Function
Expenditures
Other General
Government $540,061 $524,101 $634,600 $447,000 -25.9%-$156,100
Total Expenditures:$540,061 $524,101 $634,600 $447,000 -25.9%-$156,100
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 118
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Capital Outlay (73.8%)Capital Outlay (73.8%) Capital Outlay (73.8%)
Supplies and Services (14.8%)Supplies and Services (14.8%) Supplies and Services (14.8%)
Salaries and Benefits (11.4%)Salaries and Benefits (11.4%) Salaries and Benefits (11.4%)
Expense Objects
Salaries and
Bene ts $44,206 $58,535 $46,100 $51,000 8.3%$3,900
Supplies and
Services $72,887 $59,719 $73,500 $66,000 0%$0
Capital Outlay $422,969 $405,848 $515,000 $330,000 -32.7%-$160,000
Total Expense
Objects:$540,061 $524,101 $634,600 $447,000 -25.9%-$156,100
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 119
DEPARTMENTS
City of East Wenatchee | Budget Book 2023 Page 120
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
City of East Wenatchee | Budget Book 2023 Page 121
“enhancing public safety programs.” The remaining 77.77% is unrestricted and may be used for any
lawful government purpose.
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
8,247,305 -$1,359,340
(-14.15% vs. prior year)
City of East Wenatchee | Budget Book 2023 Page 122
General Fund Revenues Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
10M
2.5M
5M
7.5M
12.5M
Revenue by Fund
Budgeted and Historical 2023 Revenue by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2019FY2020FY2021 FY2022FY20230
2
4
6
8
10
12
City of East Wenatchee | Budget Book 2023 Page 123
General Fund
General Fund
Real & Personal Property Tax $1,256,268 $1,360,498 $1,365,000 $1,340,000 1.7%$21,800
Local Retail Sales & Use Tax $3,779,985 $4,389,641 $4,200,000 $4,200,000 9.1%$350,000
Criminal Justice Sales Tax $336,126 $457,966 $525,000 $450,000 46.4%$142,723
Electric Utility Tax $346,273 $357,596 $360,230 $370,000 2.7%$9,770
Natural Gas Utility Tax $39,675 $41,817 $50,000 $45,000 27.1%$9,591
Recycling $272 $0 $0 N/A $0
Phone/Cellular Utility Tax $233,832 $155,400 $110,000 $0 -100%-$180,000
Gambling Tax $272,859 $505,721 $520,000 $500,000 51.8%$170,606
Fireworks Permits $300 $350 $500 $0 -100%-$500
Taxicab Licenses & Permits $594 $1,035 $1,200 $1,000 25%$200
Franchise Fees - Cable $70,443 $92,370 $88,000 $85,000 -7.3%-$6,692
Franchise Fees - Fiber Optics $4,000 $4,000 N/A $4,000
Business Licenses & Permits $110,510 $128,503 $150,000 $165,000 58.7%$61,030
Other Business Lic & Permits $660 $57 $0 $660 0%$0
Building & Structure Permits $78,039 $48,739 $100,000 $100,000 0%$0
Gun Permits $5,979 $6,991 $6,000 $6,000 4.5%$259
Sign Permits $0 $411 $125 $125 0%$0
ESD SRO Reimbursement $20,000 $160,000 166.7%$100,000
American Rescue Plan Funds $1,528,693 $1,528,692 $0 -100%-$1,528,692
IRS Refund $723 $0 $0 N/A $0
CARES Act Grant
Reimbursements $616,950 $0 $0 0%$0
Columbia River Drug Task Force $7,542 $0 $0 0%$0
AOC CARES Act Reimbursement $23,848 $0 $0 N/A $0
WaState Court Equip Reimb $300 $18,000 $18,000 N/A $18,000
Washington Courts LFO
Funding $20,000 $0 $0 0%$0
Dept. of Ecology SMP Grant $0 $16,800 $0 $0 0%$0
Traf c Safety Commission Grt $3,548 $4,074 $0 $0 0%$0
TSC - Seatbelt Emphasis Patrols $0 $0 $0 $1,000 15.7%$136
Distracted Driving Enforcement
Patrol $1,313 $3,685 $6,000 $3,000 12.7%$337
TSC - DUI Emphasis Patrol $1,692 $894 $0 $3,000 11%$298
TSC - Walker & Roller Safety
Project $6,000 $0 N/A $0
Dept. of Commerce Grant $0 $15,920 $0 $0 0%$0
WA ST Of ce of Public Defense $20,000 $0 $0 $0 -100%-$18,000
RIVERCOM 911 Funding
Assistance $19,714 $15,307 $11,000 $11,000 N/A $11,000
PUD Privilege Tax $45,460 $43,105 $44,000 $44,000 2.3%$1,000
Multimodal Transportation $4,672 $4,704 $0 $0 0%$0
City Assistance $37,690 $63,662 $60,000 $120,000 500%$100,000
NameName FY2020
Actual
FY2020
Actual
FY2021
Actual
FY2021
Actual
FY2022
Projected
FY2022
Projected
FY2023
Budgeted
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 124
Marijuana Excise Tax Distribution $33,078 $38,219 $43,000 $30,000 0%$0
DUI - Cities Allocation $1,993 $2,261 $2,200 $2,000 0%$0
Liquor Excise Tax $86,415 $96,690 $100,000 $97,000 8.9%$7,925
Liquor Board Pro ts $110,050 $108,558 $108,000 $108,000 0.4%$420
Background Check Fees $0 $0 $0 $90 0%$0
Duplicating Services - Court &
Police $0 $3 $0 $100 0%$0
Copy and Duplication Fees -
Admin $0 $0 $110 $70 0%$0
Recording and Filing Fees $0 $74 $0 $60 0%$0
Annual Admin Reimb Fees $5,000 $5,000 $80,000 $80,000 0%$0
Personnel Services $3,715 $6,000 $0 0%$0
Patrol Reimbursement $9,234 $0 $0 N/A $0
Adult Probation Services $52,561 $58,918 $35,000 $35,000 -43.5%-$26,966
Housing of Prisoners $9,266 $7,820 $4,000 $4,000 -79.2%-$15,256
Fire Marshall Inspection Services $4,721 $2,763 $3,000 $3,000 -25%-$1,000
Plan Checking Fees $39,653 $23,246 $45,000 $45,000 -10%-$5,000
Engineering Review Fees $1,335 $802 $1,000 $1,000 0%$0
Sepa Permits $976 $1,722 $1,200 $1,200 0%$0
Planning & Development Fees $6,786 $8,141 $10,000 $10,000 42.9%$3,000
Fines And Penalties $140,918 $158,736 $70,000 $70,000 -60.1%-$105,420
Public Defender Costs $13,361 $13,099 $6,500 $6,500 -71.1%-$15,953
Restitution $500 $200 $0 $400 0%$0
Interest Earnings $46,091 $9,919 $0 $55,000 N/A $55,000
Interest Earnings $43,845 $40,000 $0 -100%-$30,000
Sales Tax Interest $4,970 $2,778 $3,000 $4,000 0%$0
Rental Income - 311 9th St NE $13,847 $14,380 $10,000 $12,000 -14.3%-$2,006
Rental Income - 50 Simon Street $75,747 $12,000 $48,000 73.9%$20,400
Contributions from
Nongovernmental Sources $1,286 $500 $0 $0 N/A $0
Cash Adjustments $6 $1 $0 $0 0%$0
Other Misc Revenue $2 $0 $0 N/A $0
Miscellaneous Revenue $2,275 $8,455 $25,000 $7,000 0%$0
Fireworks - Cleaning Deposit $2,500 $2,000 $0 $0 N/A $0
Fireworks - Dcfd Remittance $300 $50 $0 $0 N/A $0
Fireworks - Cleaning Deposit $2,500 $2,000 $0 -100%-$2,350
Fireworks - Dcfd Remittance $300 $0 $0 -100%-$200
Crime Victim Assessment $2,363 $0 $0 0%$0
State Surcharge $823 $0 $0 0%$0
State Share Weapons Permit Fee $8,718 $0 $0 0%$0
Court Remittance - State $137,837 $0 $0 0%$0
Proceeds - Disposition of Assets $12,490 $1,043 $1,000 $1,000 -89.8%-$8,800
Insurance Recoveries - Capital
Assets $34,991 $0 $0 $100 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 125
Transfer In - Street Imp Fund $500,000 $0 $0 -100%-$500,000
Insurance Recoveries $32,150 $15,623 $0 $0 0%$0
Total General Fund:$8,168,175 $10,434,631 $9,781,757 $8,247,305 -14.1%-$1,359,340
Total General Fund:$8,168,175 $10,434,631 $9,781,757 $8,247,305 -14.1%-$1,359,340
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Revenues by Source
Projected 2023 Revenues by Source
Taxes (83.7%)Taxes (83.7%) Taxes (83.7%)
Intergovernmental Revenues (7.2%)Intergovernmental Revenues (7.2%) Intergovernmental Revenues (7.2%)
Licenses and Permits (4.4%)Licenses and Permits (4.4%) Licenses and Permits (4.4%)
Charges for Goods and Services (2.2%)Charges for Goods and Services (2.2%) Charges for Goods and Services (2.2%)
Miscellaneous Revenues (1.5%)Miscellaneous Revenues (1.5%) Miscellaneous Revenues (1.5%)
Fines and Penalties (0.9%)Fines and Penalties (0.9%) Fines and Penalties (0.9%)
Other Financing Sources (0.01%)Other Financing Sources (0.01%) Other Financing Sources (0.01%)
City of East Wenatchee | Budget Book 2023 Page 126
Budgeted and Historical 2023 Revenues by Source
MillionsGrey background indicates budgeted figures.
Other Increases in Fund Resources Other Financing Sources
Fines and Penalties Miscellaneous Revenues
Charges for Goods and Services Licenses and Permits
Intergovernmental Revenues TaxesFY2019FY2020FY2021 FY2022FY20230
10
2.5
5
7.5
12.5
Revenue Source
Taxes
Real & Personal Property Tax $1,256,268 $1,360,498 $1,365,000 $1,340,000
Local Retail Sales & Use Tax $3,779,985 $4,389,641 $4,200,000 $4,200,000
Criminal Justice Sales Tax $336,126 $457,966 $525,000 $450,000
Electric Utility Tax $346,273 $357,596 $360,230 $370,000
Natural Gas Utility Tax $39,675 $41,817 $50,000 $45,000
Recycling $272 $0 $0
Phone/Cellular Utility Tax $233,832 $155,400 $110,000 $0
Gambling Tax $272,859 $505,721 $520,000 $500,000
Total Taxes:$6,265,018 $7,268,910 $7,130,230 $6,905,000
Licenses and Permits
Fireworks Permits $300 $350 $500 $0
Taxicab Licenses & Permits $594 $1,035 $1,200 $1,000
Franchise Fees - Cable $70,443 $92,370 $88,000 $85,000
Franchise Fees - Fiber Optics $4,000 $4,000
Business Licenses & Permits $110,510 $128,503 $150,000 $165,000
Other Business Lic & Permits $660 $57 $0 $660
Building & Structure Permits $78,039 $48,739 $100,000 $100,000
Gun Permits $5,979 $6,991 $6,000 $6,000
Sign Permits $0 $411 $125 $125
Name FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted
City of East Wenatchee | Budget Book 2023 Page 127
Total Licenses and Permits:$266,524 $278,457 $349,825 $361,785
Intergovernmental Revenues
ESD SRO Reimbursement $20,000 $160,000
American Rescue Plan Funds $1,528,693 $1,528,692 $0
IRS Refund $723 $0 $0
CARES Act Grant Reimbursements $616,950 $0 $0
Columbia River Drug Task Force $7,542 $0 $0
AOC CARES Act Reimbursement $23,848 $0 $0
WaState Court Equip Reimb $300 $18,000 $18,000
Washington Courts LFO Funding $20,000 $0 $0
Dept. of Ecology SMP Grant $0 $16,800 $0 $0
Traf c Safety Commission Grt $3,548 $4,074 $0 $0
TSC - Seatbelt Emphasis Patrols $0 $0 $0 $1,000
Distracted Driving Enforcement Patrol $1,313 $3,685 $6,000 $3,000
TSC - DUI Emphasis Patrol $1,692 $894 $0 $3,000
TSC - Walker & Roller Safety Project $6,000 $0
Dept. of Commerce Grant $0 $15,920 $0 $0
WA ST Of ce of Public Defense $20,000 $0 $0 $0
RIVERCOM 911 Funding Assistance $19,714 $15,307 $11,000 $11,000
PUD Privilege Tax $45,460 $43,105 $44,000 $44,000
Multimodal Transportation $4,672 $4,704 $0 $0
City Assistance $37,690 $63,662 $60,000 $120,000
Marijuana Excise Tax Distribution $33,078 $38,219 $43,000 $30,000
DUI - Cities Allocation $1,993 $2,261 $2,200 $2,000
Liquor Excise Tax $86,415 $96,690 $100,000 $97,000
Liquor Board Pro ts $110,050 $108,558 $108,000 $108,000
Total Intergovernmental Revenues:$1,014,265 $1,963,294 $1,946,892 $597,000
Charges for Goods and Services
Background Check Fees $0 $0 $0 $90
Duplicating Services - Court & Police $0 $3 $0 $100
Copy and Duplication Fees - Admin $0 $0 $110 $70
Recording and Filing Fees $0 $74 $0 $60
Annual Admin Reimb Fees $5,000 $5,000 $80,000 $80,000
Personnel Services $3,715 $6,000 $0
Patrol Reimbursement $9,234 $0 $0
Adult Probation Services $52,561 $58,918 $35,000 $35,000
Housing of Prisoners $9,266 $7,820 $4,000 $4,000
Fire Marshall Inspection Services $4,721 $2,763 $3,000 $3,000
Plan Checking Fees $39,653 $23,246 $45,000 $45,000
Engineering Review Fees $1,335 $802 $1,000 $1,000
Sepa Permits $976 $1,722 $1,200 $1,200
Planning & Development Fees $6,786 $8,141 $10,000 $10,000
Name FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted
City of East Wenatchee | Budget Book 2023 Page 128
Total Charges for Goods and Services:$120,297 $121,437 $185,310 $179,520
Fines and Penalties
Fines And Penalties $140,918 $158,736 $70,000 $70,000
Public Defender Costs $13,361 $13,099 $6,500 $6,500
Restitution $500 $200 $0 $400
Total Fines and Penalties:$154,779 $172,036 $76,500 $76,900
Miscellaneous Revenues
Interest Earnings $46,091 $9,919 $0 $55,000
Interest Earnings $43,845 $40,000 $0
Sales Tax Interest $4,970 $2,778 $3,000 $4,000
Rental Income - 311 9th St NE $13,847 $14,380 $10,000 $12,000
Rental Income - 50 Simon Street $75,747 $12,000 $48,000
Contributions from Nongovernmental Sources $1,286 $500 $0 $0
Cash Adjustments $6 $1 $0 $0
Other Misc Revenue $2 $0 $0
Miscellaneous Revenue $2,275 $8,455 $25,000 $7,000
Total Miscellaneous Revenues:$112,320 $111,781 $90,000 $126,000
Other Increases in Fund Resources
Fireworks - Cleaning Deposit $2,500 $2,000 $0 $0
Fireworks - Dcfd Remittance $300 $50 $0 $0
Fireworks - Cleaning Deposit $2,500 $2,000 $0
Fireworks - Dcfd Remittance $300 $0 $0
Crime Victim Assessment $2,363 $0 $0
State Surcharge $823 $0 $0
State Share Weapons Permit Fee $8,718 $0 $0
Court Remittance - State $137,837 $0 $0
Total Other Increases in Fund Resources:$155,341 $2,050 $2,000 $0
Other Financing Sources
Proceeds - Disposition of Assets $12,490 $1,043 $1,000 $1,000
Insurance Recoveries - Capital Assets $34,991 $0 $0 $100
Transfer In - Street Imp Fund $500,000 $0 $0
Insurance Recoveries $32,150 $15,623 $0 $0
Total Other Financing Sources:$79,631 $516,665 $1,000 $1,100
Total Revenue Source:$8,168,175 $10,434,631 $9,781,757 $8,247,305
Name FY2020 Actual FY2021 Actual FY2022 Projected FY2023 Budgeted
City of East Wenatchee | Budget Book 2023 Page 129
General Fund - General Government
Expenditures Summary
1,094 ,066 -$1,613,745
(-59.60% vs. prior year)
General Government Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
500k
1,000k
1,500k
2,000k
2,500k
3,000k
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 130
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2019FY2020FY2021 FY2022FY20230
0.5
1
1.5
2
2.5
3
General Fund
General Fund
Transfer Out - ER&R Fund $350,000 $374,000 $357,291 $300,000 -16%-$57,291
Transfer-Out - Rainy Day Fund $750,000 $50,000 -93.3%-$700,000
Transfer-Out - 202 Fund $80,000 N/A $80,000
Transfer Out to Street Impv
Fund 301 $500,000 $0 $0 -100%-$500,000
LEOFF 1 Insurance Premiums $26,730 $26,730 $27,000 $27,000 0%$0
Flywheel Conference $5,000 $5,000 0%$0
GWATA Membership $0 $315 $315 $315 0%$0
Wellness $2,859 $2,099 $2,000 $3,000 50%$1,000
City Theme $0 $0 $0 $750 0%$0
Emergency Management
Contract $44,000 N/A $44,000
River Com $304,564 $261,251 $261,251 $261,251 0%$0
Annual SWU Charge $1,665 $86,750 $87,000 5.5%$4,500
Animal Control $73,515 $81,111 $86,233 $89,000 3.2%$2,767
Douglas County Solid Waste
Removal $20,000 $20,000 0%$0
Chelan-Douglas
Transportation Council $13,928 $15,918 $16,309 $17,000 19.5%$2,779
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 131
Contributions - Region $41,337 $20,000 $30,000 $40,000 33.3%$10,000
COVID-19 CARES Act
Contributions $355,793 $0 $0 0%$0
ARPA Contributions $195,150 $400,000 $0 -100%-$500,000
NCW Economic Development
District $417 $500 $500 $1,250 0%$0
NCWEDD Chelan/Douglas
Trends $1,500 $1,500 $0 -100%-$1,500
Wenatchee Valley Chamber of
Commerce $360 $900 $900 $900 0%$0
Spirit of Wenatchee Miss
Veedol $3,000 $3,000 $3,000 $3,000 0%$0
Wenatchee Valley Museum $121,488 $60,744 $61,000 $61,000 0%$0
Comm Mental Health (2%
Liquor)$3,855 $5,138 $4,200 $3,600 0%$0
Total General Fund:$1,299,346 $1,550,021 $2,111,749 $1,094,066 -59.6%-$1,613,745
Total General Fund:$1,299,346 $1,550,021 $2,111,749 $1,094,066 -59.6%-$1,613,745
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Function
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
General GovernmentFY2019FY2020FY2021 FY2022FY20230
0.5
1
1.5
2
2.5
3
City of East Wenatchee | Budget Book 2023 Page 132
Expenditures
General Government
Transfer Out - ER&R Fund $350,000 $374,000 $357,291 $300,000 -16%-$57,291
Transfer-Out - Rainy Day Fund $750,000 $50,000 -93.3%-$700,000
Transfer-Out - 202 Fund $80,000 N/A $80,000
Transfer Out to Street Impv
Fund 301 $500,000 $0 $0 -100%-$500,000
LEOFF 1 Insurance Premiums $26,730 $26,730 $27,000 $27,000 0%$0
Flywheel Conference $5,000 $5,000 0%$0
GWATA Membership $0 $315 $315 $315 0%$0
Wellness $2,859 $2,099 $2,000 $3,000 50%$1,000
City Theme $0 $0 $0 $750 0%$0
Emergency Management
Contract $44,000 N/A $44,000
River Com $304,564 $261,251 $261,251 $261,251 0%$0
Annual SWU Charge $1,665 $86,750 $87,000 5.5%$4,500
Animal Control $73,515 $81,111 $86,233 $89,000 3.2%$2,767
Douglas County Solid Waste
Removal $20,000 $20,000 0%$0
Chelan-Douglas
Transportation Council $13,928 $15,918 $16,309 $17,000 19.5%$2,779
Contributions - Region $41,337 $20,000 $30,000 $40,000 33.3%$10,000
COVID-19 CARES Act
Contributions $355,793 $0 $0 0%$0
ARPA Contributions $195,150 $400,000 $0 -100%-$500,000
NCW Economic Development
District $417 $500 $500 $1,250 0%$0
NCWEDD Chelan/Douglas
Trends $1,500 $1,500 $0 -100%-$1,500
Wenatchee Valley Chamber of
Commerce $360 $900 $900 $900 0%$0
Spirit of Wenatchee Miss
Veedol $3,000 $3,000 $3,000 $3,000 0%$0
Wenatchee Valley Museum $121,488 $60,744 $61,000 $61,000 0%$0
Comm Mental Health (2%
Liquor)$3,855 $5,138 $4,200 $3,600 0%$0
Total General Government:$1,299,346 $1,550,021 $2,111,749 $1,094,066 -59.6%-$1,613,745
Total Expenditures:$1,299,346 $1,550,021 $2,111,749 $1,094,066 -59.6%-$1,613,745
NameName FY2020
Actual
FY2020
Actual
FY2021
Actual
FY2021
Actual
FY2022
Projected
FY2022
Projected
FY2023
Budgeted
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 133
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Supplies and Services (58.2%)Supplies and Services (58.2%) Supplies and Services (58.2%)
Other Financing Uses (39.3%)Other Financing Uses (39.3%) Other Financing Uses (39.3%)
Salaries and Benefits (2.5%)Salaries and Benefits (2.5%) Salaries and Benefits (2.5%)
Budgeted and Historical Expenditures by Expense Type
MillionsCapital Outlay
Salaries and Benefits
Other Financing Uses
Supplies and Services
FY2019FY2020FY2021FY2022FY2023$0
$0.5
$1
$1.5
$2
$2.5
$3
Expense Objects
Other Financing Uses
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 134
Transfer Out - ER&R Fund $350,000 $374,000 $357,291 $300,000 -16%-$57,291
Transfer-Out - Rainy Day Fund $750,000 $50,000 -93.3%-$700,000
Transfer-Out - 202 Fund $80,000 N/A $80,000
Transfer Out to Street Impv
Fund 301 $500,000 $0 $0 -100%-$500,000
Total Other Financing Uses:$350,000 $874,000 $1,107,291 $430,000 -73.2%-$1,177,291
Salaries and Bene ts
LEOFF 1 Insurance Premiums $26,730 $26,730 $27,000 $27,000 0%$0
Total Salaries and Bene ts:$26,730 $26,730 $27,000 $27,000 0%$0
Supplies and Services
Flywheel Conference $5,000 $5,000 0%$0
GWATA Membership $0 $315 $315 $315 0%$0
Wellness $2,859 $2,099 $2,000 $3,000 50%$1,000
City Theme $0 $0 $0 $750 0%$0
Emergency Management
Contract $44,000 N/A $44,000
River Com $304,564 $261,251 $261,251 $261,251 0%$0
Annual SWU Charge $1,665 $86,750 $87,000 5.5%$4,500
Animal Control $73,515 $81,111 $86,233 $89,000 3.2%$2,767
Douglas County Solid Waste
Removal $20,000 $20,000 0%$0
Chelan-Douglas
Transportation Council $13,928 $15,918 $16,309 $17,000 19.5%$2,779
Contributions - Region $41,337 $20,000 $30,000 $40,000 33.3%$10,000
COVID-19 CARES Act
Contributions $355,793 $0 $0 0%$0
ARPA Contributions $195,150 $400,000 $0 -100%-$500,000
NCW Economic Development
District $417 $500 $500 $1,250 0%$0
NCWEDD Chelan/Douglas
Trends $1,500 $1,500 $0 -100%-$1,500
Wenatchee Valley Chamber of
Commerce $360 $900 $900 $900 0%$0
Spirit of Wenatchee Miss
Veedol $3,000 $3,000 $3,000 $3,000 0%$0
Wenatchee Valley Museum $121,488 $60,744 $61,000 $61,000 0%$0
Comm Mental Health (2%
Liquor)$3,855 $5,138 $4,200 $3,600 0%$0
Total Supplies and Services:$922,616 $649,291 $977,458 $637,066 -40.7%-$436,454
Total Expense Objects:$1,299,346 $1,550,021 $2,111,749 $1,094,066 -59.6%-$1,613,745
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 135
General Fund - Legislative
Expenditures Summary
293,776 $23,263
(8.60% vs. prior year)
Legislative Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
100k
200k
300k
400k
500k
600k
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 136
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2019FY2020FY2021 FY2022FY20230
0.1
0.2
0.3
0.4
0.5
0.6
General Fund
General Fund
Salaries $201,540 $55,500 $56,700 $58,000 2.3%$1,300
Bene ts $58,917 $4,288 $4,338 $4,500 3.7%$162
Public Defender $136,700 $136,700 $146,500 $158,000 17%$23,000
Public Defender Con icts $2,820 $803 $1,200 $2,000 -61.5%-$3,200
Of ce Supplies $1,397 $764 $650 $650 0%$0
Newsletter Printing &
Mailing $3,992 $0 $0 0%$0
Public Records Expenses $174 $30 $0 $0 0%$0
Training $275 $185 $500 $1,500 0%$0
Professional Services $53,168 $12,814 $12,000 $12,000 0%$0
AWC Annual
Membership Fee $9,967 $10,089 $10,328 $10,613 0%$0
Cell Phone $311 $35 $0 $0 0%$0
Travel $392 $0 $1,250 $1,250 0%$0
Travel - Misawa $0 $0 $0 $5,000 0%$0
Advertising $785 $0 $0 $1,000 0%$0
Election Costs -
Registered Voters $22,423 $12,427 $26,118 $25,000 0%$0
Insurance $13,611 $10,468 $10,563 $11,563 20.9%$2,001
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 137
Background Check Costs $99 $77 $100 $200 0%$0
Miscellaneous $2,903 $1,018 $1,000 $2,500 0%$0
Total General Fund:$509,474 $245,196 $271,247 $293,776 8.6%$23,263
Total General Fund:$509,474 $245,196 $271,247 $293,776 8.6%$23,263
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Function
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
LegislativeFY2019FY2020FY2021 FY2022FY20230
0.1
0.2
0.3
0.4
0.5
0.6
Expenditures
Legislative
Salaries $201,540 $55,500 $56,700 $58,000 2.3%$1,300
Bene ts $58,917 $4,288 $4,338 $4,500 3.7%$162
Public Defender $136,700 $136,700 $146,500 $158,000 17%$23,000
Public Defender Con icts $2,820 $803 $1,200 $2,000 -61.5%-$3,200
Of ce Supplies $1,397 $764 $650 $650 0%$0
Newsletter Printing &
Mailing $3,992 $0 $0 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 138
Public Records Expenses $174 $30 $0 $0 0%$0
Training $275 $185 $500 $1,500 0%$0
Professional Services $53,168 $12,814 $12,000 $12,000 0%$0
AWC Annual
Membership Fee $9,967 $10,089 $10,328 $10,613 0%$0
Cell Phone $311 $35 $0 $0 0%$0
Travel $392 $0 $1,250 $1,250 0%$0
Travel - Misawa $0 $0 $0 $5,000 0%$0
Advertising $785 $0 $0 $1,000 0%$0
Election Costs -
Registered Voters $22,423 $12,427 $26,118 $25,000 0%$0
Insurance $13,611 $10,468 $10,563 $11,563 20.9%$2,001
Background Check Costs $99 $77 $100 $200 0%$0
Miscellaneous $2,903 $1,018 $1,000 $2,500 0%$0
Total Legislative:$509,474 $245,196 $271,247 $293,776 8.6%$23,263
Total Expenditures:$509,474 $245,196 $271,247 $293,776 8.6%$23,263
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (75.1%)Salaries and Benefits (75.1%) Salaries and Benefits (75.1%)
Supplies and Services (24.9%)Supplies and Services (24.9%) Supplies and Services (24.9%)
City of East Wenatchee | Budget Book 2023 Page 139
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY20 22FY20230
0.1
0.2
0.3
0.4
0.5
0.6
Expense Objects
Salaries and Bene ts
Salaries $201,540 $55,500 $56,700 $58,000 2.3%$1,300
Bene ts $58,917 $4,288 $4,338 $4,500 3.7%$162
Public Defender $136,700 $136,700 $146,500 $158,000 17%$23,000
Total Salaries and
Bene ts:$397,158 $196,488 $207,538 $220,500 12.5%$24,462
Supplies and Services
Public Defender Con icts $2,820 $803 $1,200 $2,000 -61.5%-$3,200
Of ce Supplies $1,397 $764 $650 $650 0%$0
Newsletter Printing &
Mailing $3,992 $0 $0 0%$0
Public Records Expenses $174 $30 $0 $0 0%$0
Training $275 $185 $500 $1,500 0%$0
Professional Services $53,168 $12,814 $12,000 $12,000 0%$0
AWC Annual
Membership Fee $9,967 $10,089 $10,328 $10,613 0%$0
Cell Phone $311 $35 $0 $0 0%$0
Travel $392 $0 $1,250 $1,250 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 140
Travel - Misawa $0 $0 $0 $5,000 0%$0
Advertising $785 $0 $0 $1,000 0%$0
Election Costs -
Registered Voters $22,423 $12,427 $26,118 $25,000 0%$0
Insurance $13,611 $10,468 $10,563 $11,563 20.9%$2,001
Background Check Costs $99 $77 $100 $200 0%$0
Miscellaneous $2,903 $1,018 $1,000 $2,500 0%$0
Total Supplies and
Services:$112,316 $48,708 $63,709 $73,276 -1.6%-$1,199
Total Expense Objects:$509,474 $245,196 $271,247 $293,776 8.6%$23,263
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 141
General Fund - Mayor's Of ce
Jerrilea Crawford
Mayor
Expenditures Summary
181,550 -$7,063
(-3.74% vs. prior year)
Mayor's Of ce Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023
0
50k
100k
150k
200k
250k
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 142
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2021FY2022 FY20230
0.05
0.1
0.15
0.2
0.25
General Fund
General Fund
Salaries $96,589 $0 $0 -100%-$102,000
Bene ts $39,934 $0 $0 -100%-$33,000
Salaries $100,000 $108,000 N/A $108,000
Bene ts $44,000 $34,000 N/A $34,000
Training $0 $100 $0 -100%-$2,000
Professional
Services $47,013 $0 $0 -100%-$30,000
Cell Phone $420 $0 $0 -100%-$550
Insurance $10,468 $0 $0 -100%-$9,562
Miscellaneous $109 $0 $0 -100%-$250
Of ce Supplies $250 N/A $250
Publications $10,000 N/A $10,000
Training $100 $2,000 N/A $2,000
Professional
Services $3,000 $15,000 N/A $15,000
Cell Phone $500 $550 N/A $550
Travel $1,000 N/A $1,000
Insurance $10,563 $10,500 N/A $10,500
Miscellaneous $400 $250 N/A $250
Name FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 143
Total General Fund:$194,533 $158,663 $181,550 -3.7%-$7,062
Total General Fund:$194,533 $158,663 $181,550 -3.7%-$7,062
Name FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Function
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Mayor's OfficeFY2021FY2022 FY20230
0.05
0.1
0.15
0.2
0.25
Expenditures
Mayor's Of ce
Salaries $96,589 $0 $0 -100%-$102,000
Bene ts $39,934 $0 $0 -100%-$33,000
Salaries $100,000 $108,000 N/A $108,000
Bene ts $44,000 $34,000 N/A $34,000
Training $0 $100 $0 -100%-$2,000
Professional
Services $47,013 $0 $0 -100%-$30,000
Cell Phone $420 $0 $0 -100%-$550
Insurance $10,468 $0 $0 -100%-$9,562
Miscellaneous $109 $0 $0 -100%-$250
Of ce Supplies $250 N/A $250
Name FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 144
Publications $10,000 N/A $10,000
Training $100 $2,000 N/A $2,000
Professional
Services $3,000 $15,000 N/A $15,000
Cell Phone $500 $550 N/A $550
Travel $1,000 N/A $1,000
Insurance $10,563 $10,500 N/A $10,500
Miscellaneous $400 $250 N/A $250
Total Mayor's Of ce:$194,533 $158,663 $181,550 -3.7%-$7,062
Total Expenditures:$194,533 $158,663 $181,550 -3.7%-$7,062
Name FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (78.2%)Salaries and Benefits (78.2%) Salaries and Benefits (78.2%)
Supplies and Services (21.8%)Supplies and Services (21.8%) Supplies and Services (21.8%)
City of East Wenatchee | Budget Book 2023 Page 145
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Supplies and Services Salaries and BenefitsFY2021FY2022 FY20230
0.05
0.1
0.15
0.2
0.25
Expense Objects
Salaries and Bene ts
Salaries $96,589 $0 $0 -100%-$102,000
Bene ts $39,934 $0 $0 -100%-$33,000
Salaries $100,000 $108,000 N/A $108,000
Bene ts $44,000 $34,000 N/A $34,000
Total Salaries and
Bene ts:$136,523 $144,000 $142,000 5.2%$7,000
Supplies and Services
Training $0 $100 $0 -100%-$2,000
Professional Services $47,013 $0 $0 -100%-$30,000
Cell Phone $420 $0 $0 -100%-$550
Insurance $10,468 $0 $0 -100%-$9,562
Miscellaneous $109 $0 $0 -100%-$250
Of ce Supplies $250 N/A $250
Publications $10,000 N/A $10,000
Training $100 $2,000 N/A $2,000
Professional Services $3,000 $15,000 N/A $15,000
Cell Phone $500 $550 N/A $550
Name FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 146
Travel $1,000 N/A $1,000
Insurance $10,563 $10,500 N/A $10,500
Miscellaneous $400 $250 N/A $250
Total Supplies and
Services:$58,010 $14,663 $39,550 -26.2%-$14,062
Total Expense Objects:$194,533 $158,663 $181,550 -3.7%-$7,062
Name FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 147
General Fund - Municipal Court
Clarke Tibbits
Judge
Expenditures Summary
588,705 $44,522
(8.18% vs. prior year)
Municipal Court Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
100k
200k
300k
400k
500k
600k
700k
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 148
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2019FY2020FY2021 FY2022FY20230
0.1
0.2
0.3
0.4
0.5
0.6
0.7
General Fund
General Fund
Salaries $214,330 $264,978 $0 $0 -100%-$284,000
Salaries - Probation
Services $56,077 $60,235 $0 $0 -100%-$63,000
Bene ts $67,853 $95,867 $0 $0 -100%-$102,000
Bene ts - Probation
Services $36,004 $37,366 $0 $0 -100%-$39,636
Salaries $283,000 $303,000 N/A $303,000
Salaries - Probation $64,000 $67,000 N/A $67,000
Bene ts $108,000 $118,000 N/A $118,000
Bene ts - Probation $42,000 $41,000 N/A $41,000
Of ce Supplies $4,755 $1,697 $0 $4,500 0%$0
Central Stores $39 $0 $0 N/A $0
Training $840 $1,090 $0 $1,500 0%$0
IT Services $2,760 $0 $2,705 0%$0
Travel $2,345 $334 $0 $6,000 0%$0
Insurance $14,233 $17,629 $0 $19,000 6.5%$1,158
Miscellaneous $179 $150 $0 $500 0%$0
Interpreting $435 $560 $0 $5,000 0%$0
Judge Protems $1,200 $2,175 $0 $6,000 50%$2,000
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 149
Witness Fees $60 $0 $0 $1,500 200%$1,000
Juror Fees $1,325 $0 $0 $2,000 0%$0
Security $3,936 $4,022 $0 $6,000 0%$0
Supplies $1,800 $0 N/A $0
Training $1,000 $0 N/A $0
IT Services $2,760 $0 N/A $0
Insurance $18,843 $0 N/A $0
Miscellaneous $150 $0 N/A $0
Interpreting $2,000 $0 N/A $0
Judge Protems $4,000 $0 N/A $0
Security $5,500 $0 N/A $0
Travel $500 $0 N/A $0
Capital Outlay $30,084 $8,859 $5,000 $5,000 0%$0
Total General Fund:$433,696 $497,721 $538,553 $588,705 8.2%$44,522
Total General Fund:$433,696 $497,721 $538,553 $588,705 8.2%$44,522
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Function
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Municipal CourtFY2019FY2020FY2021 FY2022FY20230
0.1
0.2
0.3
0.4
0.5
0.6
0.7
City of East Wenatchee | Budget Book 2023 Page 150
Expenditures
Municipal Court
Salaries $214,330 $264,978 $0 $0 -100%-$284,000
Salaries - Probation
Services $56,077 $60,235 $0 $0 -100%-$63,000
Bene ts $67,853 $95,867 $0 $0 -100%-$102,000
Bene ts - Probation
Services $36,004 $37,366 $0 $0 -100%-$39,636
Salaries $283,000 $303,000 N/A $303,000
Salaries - Probation $64,000 $67,000 N/A $67,000
Bene ts $108,000 $118,000 N/A $118,000
Bene ts - Probation $42,000 $41,000 N/A $41,000
Of ce Supplies $4,755 $1,697 $0 $4,500 0%$0
Central Stores $39 $0 $0 N/A $0
Training $840 $1,090 $0 $1,500 0%$0
IT Services $2,760 $0 $2,705 0%$0
Travel $2,345 $334 $0 $6,000 0%$0
Insurance $14,233 $17,629 $0 $19,000 6.5%$1,158
Miscellaneous $179 $150 $0 $500 0%$0
Interpreting $435 $560 $0 $5,000 0%$0
Judge Protems $1,200 $2,175 $0 $6,000 50%$2,000
Witness Fees $60 $0 $0 $1,500 200%$1,000
Juror Fees $1,325 $0 $0 $2,000 0%$0
Security $3,936 $4,022 $0 $6,000 0%$0
Supplies $1,800 $0 N/A $0
Training $1,000 $0 N/A $0
IT Services $2,760 $0 N/A $0
Insurance $18,843 $0 N/A $0
Miscellaneous $150 $0 N/A $0
Interpreting $2,000 $0 N/A $0
Judge Protems $4,000 $0 N/A $0
Security $5,500 $0 N/A $0
Travel $500 $0 N/A $0
Capital Outlay $30,084 $8,859 $5,000 $5,000 0%$0
Total Municipal Court:$433,696 $497,721 $538,553 $588,705 8.2%$44,522
Total Expenditures:$433,696 $497,721 $538,553 $588,705 8.2%$44,522
NameName FY2020
Actual
FY2020
Actual
FY2021
Actual
FY2021
Actual
FY2022
Projected
FY2022
Projected
FY2023
Budgeted
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 151
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (89.9%)Salaries and Benefits (89.9%) Salaries and Benefits (89.9%)
Supplies and Services (9.3%)Supplies and Services (9.3%) Supplies and Services (9.3%)
Capital Outlay (0.8%)Capital Outlay (0.8%) Capital Outlay (0.8%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY2022 FY20230
0.1
0.2
0.3
0.4
0.5
0.6
0.7
City of East Wenatchee | Budget Book 2023 Page 152
Expense Objects
Salaries and Bene ts
Salaries $214,330 $264,978 $0 $0 -100%-$284,000
Salaries - Probation
Services $56,077 $60,235 $0 $0 -100%-$63,000
Bene ts $67,853 $95,867 $0 $0 -100%-$102,000
Bene ts - Probation
Services $36,004 $37,366 $0 $0 -100%-$39,636
Salaries $283,000 $303,000 N/A $303,000
Salaries - Probation $64,000 $67,000 N/A $67,000
Bene ts $108,000 $118,000 N/A $118,000
Bene ts - Probation $42,000 $41,000 N/A $41,000
Total Salaries and
Bene ts:$374,264 $458,446 $497,000 $529,000 8.3%$40,364
Supplies and Services
Of ce Supplies $4,755 $1,697 $0 $4,500 0%$0
Central Stores $39 $0 $0 N/A $0
Training $840 $1,090 $0 $1,500 0%$0
IT Services $2,760 $0 $2,705 0%$0
Travel $2,345 $334 $0 $6,000 0%$0
Insurance $14,233 $17,629 $0 $19,000 6.5%$1,158
Miscellaneous $179 $150 $0 $500 0%$0
Interpreting $435 $560 $0 $5,000 0%$0
Judge Protems $1,200 $2,175 $0 $6,000 50%$2,000
Witness Fees $60 $0 $0 $1,500 200%$1,000
Juror Fees $1,325 $0 $0 $2,000 0%$0
Security $3,936 $4,022 $0 $6,000 0%$0
Supplies $1,800 $0 N/A $0
Training $1,000 $0 N/A $0
IT Services $2,760 $0 N/A $0
Insurance $18,843 $0 N/A $0
Miscellaneous $150 $0 N/A $0
Interpreting $2,000 $0 N/A $0
Judge Protems $4,000 $0 N/A $0
Security $5,500 $0 N/A $0
Travel $500 $0 N/A $0
Total Supplies and
Services:$29,347 $30,417 $36,553 $54,705 8.2%$4,158
Capital Outlay
Capital Outlay $30,084 $8,859 $5,000 $5,000 0%$0
Total Capital Outlay:$30,084 $8,859 $5,000 $5,000 0%$0
Total Expense Objects:$433,696 $497,721 $538,553 $588,705 8.2%$44,522
NameName FY2020
Actual
FY2020
Actual
FY2021
Actual
FY2021
Actual
FY2022
Projected
FY2022
Projected
FY2023
Budgeted
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 153
General Fund - Human Resources
Maria Holman
City Clerk/Human Resources
Expenditures Summary
87,000 $10,063
(13.08% vs. prior year)
Human Resources Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023
0
20k
40k
60k
80k
100k
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 154
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2021FY2022 FY20230
0.02
0.04
0.06
0.08
0.1
General Fund
General Fund
Salaries $42,815 $46,000 $50,000 8.7%$4,000
Bene ts $15,729 $20,000 $21,000 5%$1,000
Of ce Supplies $55 $100 $500 0%$0
Training $854 $750 $1,300 0%$0
Membership Dues &
Publications $915 $700 $1,000 0%$0
Travel $0 $0 $1,000 0%$0
Advertising $5,257 $10,000 $5,000 400%$4,000
Insurance $3,521 $4,938 $5,000 27%$1,063
Repairs & Maintenance $0 $0 $250 0%$0
Miscellaneous $70 $50 $250 0%$0
Pre-Employment Services $398 $100 $700 0%$0
Professional Services $125 $250 $1,000 0%$0
Capital Outlay - Lexipol $15,137 $0 $0 N/A $0
Total General Fund:$84,876 $82,888 $87,000 13.1%$10,063
Total General Fund:$84,876 $82,888 $87,000 13.1%$10,063
Name FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Function
City of East Wenatchee | Budget Book 2023 Page 155
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Human ResourcesFY2021FY2022 FY20230
0.02
0.04
0.06
0.08
0.1
Expenditures
Human Resources
Salaries $42,815 $46,000 $50,000 8.7%$4,000
Bene ts $15,729 $20,000 $21,000 5%$1,000
Of ce Supplies $55 $100 $500 0%$0
Training $854 $750 $1,300 0%$0
Membership Dues &
Publications $915 $700 $1,000 0%$0
Travel $0 $0 $1,000 0%$0
Advertising $5,257 $10,000 $5,000 400%$4,000
Insurance $3,521 $4,938 $5,000 27%$1,063
Repairs & Maintenance $0 $0 $250 0%$0
Miscellaneous $70 $50 $250 0%$0
Pre-Employment Services $398 $100 $700 0%$0
Professional Services $125 $250 $1,000 0%$0
Capital Outlay - Lexipol $15,137 $0 $0 N/A $0
Total Human Resources:$84,876 $82,888 $87,000 13.1%$10,063
Total Expenditures:$84,876 $82,888 $87,000 13.1%$10,063
Name FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 156
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (81.6%)Salaries and Benefits (81.6%) Salaries and Benefits (81.6%)
Supplies and Services (18.4%)Supplies and Services (18.4%) Supplies and Services (18.4%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Supplies and Services Salaries and BenefitsFY2021FY2022 FY20230
0.02
0.04
0.06
0.08
0.1
City of East Wenatchee | Budget Book 2023 Page 157
Expense Objects
Salaries and Bene ts
Salaries $42,815 $46,000 $50,000 8.7%$4,000
Bene ts $15,729 $20,000 $21,000 5%$1,000
Total Salaries and Bene ts:$58,544 $66,000 $71,000 7.6%$5,000
Supplies and Services
Of ce Supplies $55 $100 $500 0%$0
Training $854 $750 $1,300 0%$0
Membership Dues &
Publications $915 $700 $1,000 0%$0
Travel $0 $0 $1,000 0%$0
Advertising $5,257 $10,000 $5,000 400%$4,000
Insurance $3,521 $4,938 $5,000 27%$1,063
Repairs & Maintenance $0 $0 $250 0%$0
Miscellaneous $70 $50 $250 0%$0
Pre-Employment Services $398 $100 $700 0%$0
Professional Services $125 $250 $1,000 0%$0
Total Supplies and Services:$11,195 $16,888 $16,000 46.3%$5,063
Capital Outlay
Capital Outlay - Lexipol $15,137 $0 $0 N/A $0
Total Capital Outlay:$15,137 $0 $0 N/A $0
Total Expense Objects:$84,876 $82,888 $87,000 13.1%$10,063
NameName FY2021
Actual
FY2021
Actual
FY2022
Projected
FY2022
Projected
FY2023
Budgeted
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 158
General Fund - City Clerk
Maria Holman
City Clerk/Human Resources
Expenditures Summary
231,300 $46,788
(25.36% vs. prior year)
City Clerk Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
50k
100k
150k
200k
250k
City of East Wenatchee | Budget Book 2023 Page 159
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (66.1%)Salaries and Benefits (66.1%) Salaries and Benefits (66.1%)
Supplies and Services (30%)Supplies and Services (30%) Supplies and Services (30%)
Capital Outlay (3.9%)Capital Outlay (3.9%) Capital Outlay (3.9%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY2022 FY20230
0.05
0.1
0.15
0.2
0.25
City of East Wenatchee | Budget Book 2023 Page 160
Expense Objects
Salaries and Bene ts
Salaries $97,393 $91,269 $81,000 $109,000 6.9%$7,000
Bene ts $48,247 $53,657 $46,000 $44,000 -17%-$9,000
Total Salaries and
Bene ts:$145,640 $144,926 $127,000 $153,000 -1.3%-$2,000
Supplies and Services
Of ce Supplies $1,708 $969 $1,750 $3,000 0%$0
Central Stores $9,573 $6,731 $9,500 $7,500 25%$1,500
Training $158 $1,248 $3,500 $4,000 33.3%$1,000
Records Services $2,393 $1,508 $3,000 $5,000 N/A $5,000
Codi cation $2,789 $4,106 $8,500 $10,000 N/A $10,000
Membership Dues &
Publications $1,377 $525 $600 $1,200 0%$0
Postage $45 $0 $0 0%$0
Travel $232 $0 $2,000 $3,500 75%$1,500
Advertising $3,183 $2,691 $3,500 $2,000 0%$0
Insurance $7,471 $8,710 $9,213 $9,000 9.6%$788
Repairs & Maintenance $0 $0 $0 $250 0%$0
Fireworks - DCFD
Remittance $0 $200 $250 0%$0
Miscellaneous $251 $222 $375 $500 0%$0
Public Records Requests $250 $500 0%$0
Taxi License Background
Fee $150 $300 0%$0
Fireworks - Deposit
Refund $0 $2,300 $2,300 0%$0
Professional Services $20,000 N/A $20,000
Total Supplies and
Services:$29,136 $26,755 $44,838 $69,300 134.8%$39,788
Capital Outlay
Code Publishing $610 $0 $0 N/A $0
Gov QA $9,000 N/A $9,000
Total Capital Outlay:$610 $0 $9,000 N/A $9,000
Total Expense Objects:$174,776 $172,291 $171,838 $231,300 25.4%$46,788
NameName FY2020
Actual
FY2020
Actual
FY2021
Actual
FY2021
Actual
FY2022
Projected
FY2022
Projected
FY2023
Budgeted
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 161
General Fund - Internal Services
Expenditures Summary
42,500 $6,000
(16.44% vs. prior year)
Internal Services Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
10k
20k
30k
40k
50k
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 162
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2019FY2020FY2021 FY2022FY20230
0.01
0.02
0.03
0.04
0.05
General Fund
General Fund
Of ce Machine
Costs $2,036 $3,847 $4,500 $12,500 0%$0
Telephone Line
Charges $13,315 $19,691 $18,000 $20,000 42.9%$6,000
Postage $5,040 $5,321 $3,000 $6,000 0%$0
Repairs &
Maintenance $13,333 $3,976 $3,000 $4,000 0%$0
Total General Fund:$33,724 $32,836 $28,500 $42,500 16.4%$6,000
Total General Fund:$33,724 $32,836 $28,500 $42,500 16.4%$6,000
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Function
City of East Wenatchee | Budget Book 2023 Page 163
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Internal ServicesFY2019FY2020FY2021 FY2022FY20230
0.01
0.02
0.03
0.04
0.05
Expenditures
Internal Services
Of ce Machine
Costs $2,036 $3,847 $4,500 $12,500 0%$0
Telephone Line
Charges $13,315 $19,691 $18,000 $20,000 42.9%$6,000
Postage $5,040 $5,321 $3,000 $6,000 0%$0
Repairs &
Maintenance $13,333 $3,976 $3,000 $4,000 0%$0
Total Internal
Services:$33,724 $32,836 $28,500 $42,500 16.4%$6,000
Total Expenditures:$33,724 $32,836 $28,500 $42,500 16.4%$6,000
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Expense Type
City of East Wenatchee | Budget Book 2023 Page 164
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Supplies and ServicesFY2019FY2020FY2021 FY2022FY20230
0.01
0.02
0.03
0.04
0.05
Expense Objects
Supplies and Services
Of ce Machine Costs $2,036 $3,847 $4,500 $12,500 0%$0
Telephone Line
Charges $13,315 $19,691 $18,000 $20,000 42.9%$6,000
Postage $5,040 $5,321 $3,000 $6,000 0%$0
Repairs &
Maintenance $13,333 $3,976 $3,000 $4,000 0%$0
Total Supplies and
Services:$33,724 $32,836 $28,500 $42,500 16.4%$6,000
Total Expense Objects:$33,724 $32,836 $28,500 $42,500 16.4%$6,000
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 165
General Fund - Finance
Josh DeLay
Finance Director
Expenditures Summary
346,150 $19,183
(5.87% vs. prior year)
Finance Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
100k
200k
300k
400k
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 166
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2019FY2020FY2021 FY2022FY20230
0.1
0.2
0.3
0.4
General Fund
General Fund
Salaries $206,396 $173,001 $160,000 $205,000 12.6%$23,000
Bene ts $77,974 $69,411 $67,000 $67,000 -6.9%-$5,000
Training $595 $0 $0 -100%-$1,500
Of ce Supplies $1,293 $1,291 $2,500 $1,600 0%$0
Central Stores $98 $0 $0 N/A $0
State Audit $0 $17,870 $30,000 $30,000 N/A $30,000
FSA Administrative
Fee $750 $600 0%$0
Bank Charges &
Fees $3,985 $6,452 $5,500 $5,500 N/A $5,500
Training $595 $700 $1,550 $1,500 N/A $1,500
Travel $212 $146 $600 $500 0%$0
Insurance $19,271 $14,009 $14,817 $15,000 8.6%$1,183
Miscellaneous $9 $0 $0 0%$0
Bank Charges &
Fees $3,318 $0 $0 -100%-$5,500
Capital Outlay $45,053 $19,450 $19,450 0%$0
Total General Fund:$358,690 $282,985 $302,167 $346,150 5.9%$19,183
Total General Fund:$358,690 $282,985 $302,167 $346,150 5.9%$19,183
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 167
Expenditures by Function
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
FinanceFY2019FY2020FY2021 FY2022FY20230
0.1
0.2
0.3
0.4
Expenditures
Finance
Salaries $206,396 $173,001 $160,000 $205,000 12.6%$23,000
Bene ts $77,974 $69,411 $67,000 $67,000 -6.9%-$5,000
Training $595 $0 $0 -100%-$1,500
Of ce Supplies $1,293 $1,291 $2,500 $1,600 0%$0
Central Stores $98 $0 $0 N/A $0
State Audit $0 $17,870 $30,000 $30,000 N/A $30,000
FSA Administrative
Fee $750 $600 0%$0
Bank Charges &
Fees $3,985 $6,452 $5,500 $5,500 N/A $5,500
Training $595 $700 $1,550 $1,500 N/A $1,500
Travel $212 $146 $600 $500 0%$0
Insurance $19,271 $14,009 $14,817 $15,000 8.6%$1,183
Miscellaneous $9 $0 $0 0%$0
Bank Charges &
Fees $3,318 $0 $0 -100%-$5,500
Capital Outlay $45,053 $19,450 $19,450 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 168
Total Finance:$358,690 $282,985 $302,167 $346,150 5.9%$19,183
Total Expenditures:$358,690 $282,985 $302,167 $346,150 5.9%$19,183
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (78.6%)Salaries and Benefits (78.6%) Salaries and Benefits (78.6%)
Supplies and Services (15.8%)Supplies and Services (15.8%) Supplies and Services (15.8%)
Capital Outlay (5.6%)Capital Outlay (5.6%) Capital Outlay (5.6%)
City of East Wenatchee | Budget Book 2023 Page 169
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY2022 FY20230
0.1
0.2
0.3
0.4
Expense Objects
Salaries and Bene ts
Salaries $206,396 $173,001 $160,000 $205,000 12.6%$23,000
Bene ts $77,974 $69,411 $67,000 $67,000 -6.9%-$5,000
Training $595 $0 $0 -100%-$1,500
Total Salaries and
Bene ts:$284,965 $242,412 $227,000 $272,000 -4.7%-$13,500
Supplies and Services
Of ce Supplies $1,293 $1,291 $2,500 $1,600 0%$0
Central Stores $98 $0 $0 N/A $0
State Audit $0 $17,870 $30,000 $30,000 N/A $30,000
FSA Administrative
Fee $750 $600 0%$0
Bank Charges & Fees $3,985 $6,452 $5,500 $5,500 N/A $5,500
Training $595 $700 $1,550 $1,500 N/A $1,500
Travel $212 $146 $600 $500 0%$0
Insurance $19,271 $14,009 $14,817 $15,000 8.6%$1,183
Miscellaneous $9 $0 $0 0%$0
Bank Charges & Fees $3,318 $0 $0 -100%-$5,500
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 170
Total Supplies and
Services:$28,673 $40,573 $55,717 $54,700 148.4%$32,683
Capital Outlay
Capital Outlay $45,053 $19,450 $19,450 0%$0
Total Capital Outlay:$45,053 $19,450 $19,450 0%$0
Total Expense Objects:$358,690 $282,985 $302,167 $346,150 5.9%$19,183
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 171
General Fund - Information Technology
Ike Lasswell
Information Systems Manager
Expenditures Summary
399,325 $39,400
(10.95% vs. prior year)
Information Technology Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
100k
200k
300k
400k
500k
City of East Wenatchee | Budget Book 2023 Page 172
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (43.1%)Salaries and Benefits (43.1%) Salaries and Benefits (43.1%)
Supplies and Services (40.5%)Supplies and Services (40.5%) Supplies and Services (40.5%)
Capital Outlay (16.5%)Capital Outlay (16.5%) Capital Outlay (16.5%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY2022 FY20230
0.1
0.2
0.3
0.4
0.5
City of East Wenatchee | Budget Book 2023 Page 173
Expense Objects
Salaries and Bene ts
Salaries $95,753 $99,499 $107,000 $122,000 14%$15,000
Bene ts $44,105 $45,045 $47,000 $50,000 6.4%$3,000
Total Salaries and Bene ts:$139,858 $144,544 $154,000 $172,000 11.7%$18,000
Supplies and Services
Non-Capital - PC Software Admin $8,200 N/A $8,200
Non-Capital - PC Hardware Admin $4,000 N/A $4,000
Supplies $657 $506 $250 $1,000 0%$0
Memberships $75 $105 $75 $100 0%$0
Disaster Backup System Support $25,000 $14,327 $16,000 $17,500 9.4%$1,500
Annual Fee - ESRI GIS System License $2,058 $10,415 $6,500 $6,500 0%$0
Annual License - Spillman, NetMotion &
Ragnasoft $16,997 $34,339 $20,000 $31,500 37%$8,500
Annual License - HR Software $5,300 $5,300 N/A $5,300
Annual License - Municipal Court $516 $3,000 $5,000 66.7%$2,000
Annual Fee - Vision Financial Software $5,908 $6,085 $6,511 $7,000 0%$0
Annual License Fee - Evidence.com $13,920 $21,969 $21,000 $26,500 26.2%$5,500
Annual Subscription - Granicus $595 $4,805 $5,000 $5,000 0%$0
Annual License - FTR Recording System $757 $758 $800 $800 0%$0
Annual License - Electronic Archive
(Smarsh & Archive Social)$7,250 $7,500 $7,500 0%$0
Annual Support & Maintenance -
Laser che $10,431 $1,645 $9,000 $10,500 16.7%$1,500
Service Package - Laser che (Legal,
Police, & Planning)$3,462 $17,318 $8,000 $8,000 0%$0
Professional Services $14,441 $1,644 $2,000 $6,000 -25%-$2,000
Cell Phone $597 $655 $750 $850 0%$0
Training $1,010 $475 $1,000 $3,000 0%$0
Travel $0 $0 $1,000 $2,000 0%$0
Insurance $638 $2,567 $4,375 $5,375 59.3%$2,000
Miscellaneous $515 $0 $0 0%$0
Total Supplies and Services:$97,061 $125,377 $118,061 $161,625 23.9%$31,200
Capital Outlay
Capital - PC Software Admin $44,468 $31,175 $32,000 $32,700 -18.2%-$7,300
Capital - PC Hardware Admin $103,393 $32,709 $30,000 $33,000 -7%-$2,500
Total Capital Outlay:$147,861 $63,884 $62,000 $65,700 -13%-$9,800
Total Expense Objects:$384,779 $333,806 $334,061 $399,325 10.9%$39,400
NameName FY2020
Actual
FY2020
Actual
FY2021
Actual
FY2021
Actual
FY2022
Projected
FY2022
Projected
FY2023
Budgeted
FY2023
Budgeted
FY2022
Budgeted vs.
FY2023
Budgeted (%
Change)
FY2022
Budgeted vs.
FY2023
Budgeted (%
Change)
FY2022
Budgeted vs.
FY2023
Budgeted ($
Change)
FY2022
Budgeted vs.
FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 174
General Fund - Legal
Expenditures Summary
289,900 -$65,720
(-18.48% vs. prior year)
Legal Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
100k
200k
300k
400k
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 175
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2019FY2020FY2021 FY2022FY20230
0.1
0.2
0.3
0.4
General Fund
General Fund
Salaries $181,796 $199,121 $89,000 $103,000 22.6%$19,000
Bene ts $74,975 $65,129 $34,000 $37,000 15.6%$5,000
Training $506 $0 $0 -100%-$2,000
Professional
Services $10,418 $0 $0 -100%-$10,000
Professional
Services $10,430 $875 $0 $0 N/A $0
Of ce Supplies $226 $102 $25 $200 0%$0
Legal Research $672 $750 $20,000 852.4%$17,900
Membership
Dues $30 $550 $100 233.3%$70
Licensing $936 $0 $0 $500 N/A $500
Training $506 $241 $400 $2,000 N/A $2,000
Cell Phone $500 $600 0%$0
Postage $29 $0 $0 0%$0
Travel $0 $602 $700 $1,000 100%$500
Insurance $11,907 $14,931 $13,690 $15,000 18.2%$2,310
Miscellaneous $1,222 $390 $400 $500 -50%-$500
Litigation
Expenses $1,000 $1,000 $0 $0 N/A $0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 176
Legal Services $40,317 $105,000 $100,000 N/A $100,000
Professional
Services $10,000 N/A $10,000
Capital Outlay $30 $0 $0 0%$0
Total General
Fund:$293,950 $323,439 $245,015 $289,900 -18.5%-$65,720
Total General Fund:$293,950 $323,439 $245,015 $289,900 -18.5%-$65,720
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Function
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
LegalFY2019FY2020FY2021 FY2022FY20230
0.1
0.2
0.3
0.4
Expenditures
Legal
Salaries $181,796 $199,121 $89,000 $103,000 22.6%$19,000
Bene ts $74,975 $65,129 $34,000 $37,000 15.6%$5,000
Training $506 $0 $0 -100%-$2,000
Professional
Services $10,418 $0 $0 -100%-$10,000
Professional
Services $10,430 $875 $0 $0 N/A $0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 177
Of ce Supplies $226 $102 $25 $200 0%$0
Legal Research $672 $750 $20,000 852.4%$17,900
Membership
Dues $30 $550 $100 233.3%$70
Licensing $936 $0 $0 $500 N/A $500
Training $506 $241 $400 $2,000 N/A $2,000
Cell Phone $500 $600 0%$0
Postage $29 $0 $0 0%$0
Travel $0 $602 $700 $1,000 100%$500
Insurance $11,907 $14,931 $13,690 $15,000 18.2%$2,310
Miscellaneous $1,222 $390 $400 $500 -50%-$500
Litigation
Expenses $1,000 $1,000 $0 $0 N/A $0
Legal Services $40,317 $105,000 $100,000 N/A $100,000
Professional
Services $10,000 N/A $10,000
Capital Outlay $30 $0 $0 0%$0
Total Legal:$293,950 $323,439 $245,015 $289,900 -18.5%-$65,720
Total Expenditures:$293,950 $323,439 $245,015 $289,900 -18.5%-$65,720
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Supplies and Services (51.7%)Supplies and Services (51.7%) Supplies and Services (51.7%)
Salaries and Benefits (48.3%)Salaries and Benefits (48.3%) Salaries and Benefits (48.3%)
City of East Wenatchee | Budget Book 2023 Page 178
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Salaries and Benefits Supplies and ServicesFY2019FY2020FY2021FY2022 FY20230
0.1
0.2
0.3
0.4
Expense Objects
Salaries and Bene ts
Salaries $181,796 $199,121 $89,000 $103,000 22.6%$19,000
Bene ts $74,975 $65,129 $34,000 $37,000 15.6%$5,000
Training $506 $0 $0 -100%-$2,000
Professional Services $10,418 $0 $0 -100%-$10,000
Professional Services $10,430 $875 $0 $0 N/A $0
Total Salaries and
Bene ts:$278,125 $265,126 $123,000 $140,000 1.1%$1,500
Supplies and Services
Of ce Supplies $226 $102 $25 $200 0%$0
Legal Research $672 $750 $20,000 852.4%$17,900
Membership Dues $30 $550 $100 233.3%$70
Licensing $936 $0 $0 $500 N/A $500
Training $506 $241 $400 $2,000 N/A $2,000
Cell Phone $500 $600 0%$0
Postage $29 $0 $0 0%$0
Travel $0 $602 $700 $1,000 100%$500
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 179
Insurance $11,907 $14,931 $13,690 $15,000 18.2%$2,310
Miscellaneous $1,222 $390 $400 $500 -50%-$500
Litigation Expenses $1,000 $1,000 $0 $0 N/A $0
Legal Services $40,317 $105,000 $100,000 N/A $100,000
Professional Services $10,000 N/A $10,000
Total Supplies and
Services:$15,826 $58,284 $122,015 $149,900 -31%-$67,220
Capital Outlay
Capital Outlay $30 $0 $0 0%$0
Total Capital Outlay:$30 $0 $0 0%$0
Total Expense Objects:$293,950 $323,439 $245,015 $289,900 -18.5%-$65,720
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 180
General Fund - Civil Service
Expenditures Summary
16,600 $1,888
(12.83% vs. prior year)
Civil Service Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
5k
10k
15k
20k
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 181
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2019FY2020FY2021 FY2022FY20230
0.0025
0.005
0.0075
0.01
0.0125
0.015
0.0175
General Fund
General Fund
Salaries $3,120 $3,650 $5,100 $5,600 0%$0
Insurance $5,992 $7,031 $10,113 $11,000 20.7%$1,888
Total General
Fund:$9,112 $10,681 $15,213 $16,600 12.8%$1,888
Total General Fund:$9,112 $10,681 $15,213 $16,600 12.8%$1,888
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Function
City of East Wenatchee | Budget Book 2023 Page 182
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Civil ServiceFY2019FY2020FY2021 FY2022FY20230
0.0025
0.005
0.0075
0.01
0.0125
0.015
0.0175
Expenditures
Civil Service
Salaries $3,120 $3,650 $5,100 $5,600 0%$0
Insurance $5,992 $7,031 $10,113 $11,000 20.7%$1,888
Total Civil
Service:$9,112 $10,681 $15,213 $16,600 12.8%$1,888
Total
Expenditures:$9,112 $10,681 $15,213 $16,600 12.8%$1,888
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 183
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Supplies and Services (66.3%)Supplies and Services (66.3%) Supplies and Services (66.3%)
Salaries and Benefits (33.7%)Salaries and Benefits (33.7%) Salaries and Benefits (33.7%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Salaries and Benefits Supplies and ServicesFY2019FY2020FY2021FY2 022FY20230
0.0025
0.005
0.0075
0.01
0.0125
0.015
0.0175
City of East Wenatchee | Budget Book 2023 Page 184
Expense Objects
Salaries and Bene ts
Salaries $3,120 $3,650 $5,100 $5,600 0%$0
Total Salaries and
Bene ts:$3,120 $3,650 $5,100 $5,600 0%$0
Supplies and Services
Insurance $5,992 $7,031 $10,113 $11,000 20.7%$1,888
Total Supplies and
Services:$5,992 $7,031 $10,113 $11,000 20.7%$1,888
Total Expense Objects:$9,112 $10,681 $15,213 $16,600 12.8%$1,888
NameName FY2020
Actual
FY2020
Actual
FY2021
Actual
FY2021
Actual
FY2022
Projected
FY2022
Projected
FY2023
Budgeted
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 185
General Fund - Central Services
Expenditures Summary
194 ,000 $14,500
(8.08% vs. prior year)
Central Services Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
50k
100k
150k
200k
250k
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 186
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2019FY2020FY2021 FY2022FY20230
0.05
0.1
0.15
0.2
0.25
General Fund
General Fund
Ancillary (Interfund
Maintenance)$10,369 $15,902 $25,000 $9,000 0%$0
Central Stores $380 $1,185 $0 $0 0%$0
Cleaning & Sanitation
Supplies $3,877 $2,206 $3,000 $3,000 0%$0
Small Tools & Equipment $1,896 $1,336 $2,500 $7,000 0%$0
Professional Services $15,989 $10,550 $12,500 $15,000 0%$0
Contracted Custodial
Services $27,522 $27,084 $32,000 $36,000 12.5%$4,000
Insurance $55,306 $68,724 $59,500 $61,000 4.3%$2,500
Utilities $25,018 $25,149 $30,000 $30,000 0%$0
Utilities - Simon St.$1,936 $8,000 $8,000 N/A $8,000
Repairs & Maintenance $5,311 $14,879 $15,000 $15,000 0%$0
Miscellaneous $458 $1,519 $0 $1,000 0%$0
Landscaping $420 $2,347 $2,000 $4,000 0%$0
Capital Outlay $5,191 $2,498 $1,000 $5,000 0%$0
Total General Fund:$151,737 $175,312 $190,500 $194,000 8.1%$14,500
Total General Fund:$151,737 $175,312 $190,500 $194,000 8.1%$14,500
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 187
Expenditures by Function
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Central ServicesFY2019FY2020FY2021 FY2022FY20230
0.05
0.1
0.15
0.2
0.25
Expenditures
Central Services
Ancillary (Interfund
Maintenance)$10,369 $15,902 $25,000 $9,000 0%$0
Central Stores $380 $1,185 $0 $0 0%$0
Cleaning & Sanitation
Supplies $3,877 $2,206 $3,000 $3,000 0%$0
Small Tools & Equipment $1,896 $1,336 $2,500 $7,000 0%$0
Professional Services $15,989 $10,550 $12,500 $15,000 0%$0
Contracted Custodial
Services $27,522 $27,084 $32,000 $36,000 12.5%$4,000
Insurance $55,306 $68,724 $59,500 $61,000 4.3%$2,500
Utilities $25,018 $25,149 $30,000 $30,000 0%$0
Utilities - Simon St.$1,936 $8,000 $8,000 N/A $8,000
Repairs & Maintenance $5,311 $14,879 $15,000 $15,000 0%$0
Miscellaneous $458 $1,519 $0 $1,000 0%$0
Landscaping $420 $2,347 $2,000 $4,000 0%$0
Capital Outlay $5,191 $2,498 $1,000 $5,000 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 188
Total Central Services:$151,737 $175,312 $190,500 $194,000 8.1%$14,500
Total Expenditures:$151,737 $175,312 $190,500 $194,000 8.1%$14,500
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Supplies and Services (92.8%)Supplies and Services (92.8%) Supplies and Services (92.8%)
Salaries and Benefits (4.6%)Salaries and Benefits (4.6%) Salaries and Benefits (4.6%)
Capital Outlay (2.6%)Capital Outlay (2.6%) Capital Outlay (2.6%)
City of East Wenatchee | Budget Book 2023 Page 189
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Salaries and Benefits Supplies and ServicesFY2019FY2020FY2021FY2022 FY20230
0.05
0.1
0.15
0.2
0.25
Expense Objects
Salaries and Bene ts
Ancillary (Interfund
Maintenance)$10,369 $15,902 $25,000 $9,000 0%$0
Total Salaries and
Bene ts:$10,369 $15,902 $25,000 $9,000 0%$0
Supplies and Services
Central Stores $380 $1,185 $0 $0 0%$0
Cleaning & Sanitation
Supplies $3,877 $2,206 $3,000 $3,000 0%$0
Small Tools & Equipment $1,896 $1,336 $2,500 $7,000 0%$0
Professional Services $15,989 $10,550 $12,500 $15,000 0%$0
Contracted Custodial
Services $27,522 $27,084 $32,000 $36,000 12.5%$4,000
Insurance $55,306 $68,724 $59,500 $61,000 4.3%$2,500
Utilities $25,018 $25,149 $30,000 $30,000 0%$0
Utilities - Simon St.$1,936 $8,000 $8,000 N/A $8,000
Repairs & Maintenance $5,311 $14,879 $15,000 $15,000 0%$0
Miscellaneous $458 $1,519 $0 $1,000 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 190
Landscaping $420 $2,347 $2,000 $4,000 0%$0
Total Supplies and
Services:$136,177 $156,913 $164,500 $180,000 8.8%$14,500
Capital Outlay
Capital Outlay $5,191 $2,498 $1,000 $5,000 0%$0
Total Capital Outlay:$5,191 $2,498 $1,000 $5,000 0%$0
Total Expense Objects:$151,737 $175,312 $190,500 $194,000 8.1%$14,500
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 191
General Fund - Law Enforcement
Rick Johnson
Police Chief
Expenditures Summary
4 ,257,975 $64 ,278
(1.53% vs. prior year)
Law Enforcement Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
1M
2M
3M
4M
5M
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 192
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2019FY2020FY2021 FY2022FY20230
1
2
3
4
5
General Fund
General Fund
Transfer-Out - SWAT Fund $13,500 $13,500 N/A $13,500
Fleet Rentals - Police $250,000 $100,000 N/A $100,000
Salaries $2,179,146 $2,220,534 $2,430,000 $2,600,000 7%$170,000
Overtime Salaries $145,208 $176,646 $205,000 $275,000 83.3%$125,000
Overtime Salaries - Traf c
Control $555 $0 $0 $0 -100%-$8,280
Bene ts $744,252 $827,219 $960,000 $950,000 1.1%$10,000
Clothing Allowance $13,321 $13,369 $16,800 $17,500 4.2%$700
Training - Police Chief -$390 $0 $0 -100%-$1,000
Training - Of cers $5,281 $0 $0 -100%-$4,500
Ancillary (Interfund Vehicle
Maintenance)$0 $5,469 $6,000 $2,400 0%$0
Of ce Supplies $7,444 $5,325 $5,000 $8,500 0%$0
SWAT - Uniforms & Clothing $2,000 N/A $2,000
SWAT - Operating Supplies $2,000 N/A $2,000
Of ce Machine Costs $3,825 $4,408 $5,000 $5,000 0%$0
Fuel Consumed $40,676 $52,169 $67,000 $55,000 0%$0
Small Tools & Equipment $31,360 $51,931 $43,000 $23,250 0%$0
WASPC Traf c Safety Grant $3,576 $0 $0 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 193
Bulletproof Vests $0 $0 $10,000 $4,000 0%$0
US Marshall Fugitive Task
Force $0 $0 $0 $1,500 0%$0
Professional Services $19,872 $31,041 $30,000 $17,500 16.7%$2,500
Emergency Management
Contract $41,770 $42,000 $0 -100%-$42,000
Membership Dues $0 $50 $600 0%$0
SWAT - Registration &
Training $2,000 N/A $2,000
SWAT - Mileage/Per
Diem/Lodging $2,000 N/A $2,000
Telephone $26,738 $28,608 $35,000 $30,000 0%$0
Postage $883 $630 $700 $1,175 0%$0
Travel $1,866 $10,464 $15,000 $10,000 0%$0
Insurance $77,109 $80,201 $80,875 $81,000 1.4%$1,125
Repairs & Maintenance $4,303 $6,034 $7,500 $9,500 0%$0
Miscellaneous $3,445 $7,524 $10,000 $2,500 0%$0
Dry Cleaning Services $256 $868 $1,000 $1,200 0%$0
Crime Prevention $850 $833 $850 $850 0%$0
Training - Academy $530 $0 $0 0%$0
Training - Police Chief $0 $1,050 $1,000 $2,000 N/A $2,000
Training - Of cers $5,281 $4,503 $10,000 $4,500 N/A $4,500
Training - Of ce Staff $0 $424 $2,500 $500 N/A $500
Training - Academy $530 $3,347 $0 $0 N/A $0
Other Services $0 $59 $0 $0 0%$0
Fleet Rentals - Police $176,825 $0 $0 -100%-$250,000
Capital Outlay $63,953 $35,257 $33,000 $33,000 0%$0
Total General Fund:$3,379,872 $3,786,505 $4,280,775 $4,257,975 1.5%$64,278
Total General Fund:$3,379,872 $3,786,505 $4,280,775 $4,257,975 1.5%$64,278
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Function
City of East Wenatchee | Budget Book 2023 Page 194
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Law EnforcementFY2019FY2020FY2021 FY2022FY20230
1
2
3
4
5
Expenditures
Law Enforcement
Transfer-Out - SWAT Fund $13,500 $13,500 N/A $13,500
Fleet Rentals - Police $250,000 $100,000 N/A $100,000
Salaries $2,179,146 $2,220,534 $2,430,000 $2,600,000 7%$170,000
Overtime Salaries $145,208 $176,646 $205,000 $275,000 83.3%$125,000
Overtime Salaries - Traf c
Control $555 $0 $0 $0 -100%-$8,280
Bene ts $744,252 $827,219 $960,000 $950,000 1.1%$10,000
Clothing Allowance $13,321 $13,369 $16,800 $17,500 4.2%$700
Training - Police Chief -$390 $0 $0 -100%-$1,000
Training - Of cers $5,281 $0 $0 -100%-$4,500
Ancillary (Interfund Vehicle
Maintenance)$0 $5,469 $6,000 $2,400 0%$0
Of ce Supplies $7,444 $5,325 $5,000 $8,500 0%$0
SWAT - Uniforms & Clothing $2,000 N/A $2,000
SWAT - Operating Supplies $2,000 N/A $2,000
Of ce Machine Costs $3,825 $4,408 $5,000 $5,000 0%$0
Fuel Consumed $40,676 $52,169 $67,000 $55,000 0%$0
Small Tools & Equipment $31,360 $51,931 $43,000 $23,250 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 195
WASPC Traf c Safety Grant $3,576 $0 $0 0%$0
Bulletproof Vests $0 $0 $10,000 $4,000 0%$0
US Marshall Fugitive Task
Force $0 $0 $0 $1,500 0%$0
Professional Services $19,872 $31,041 $30,000 $17,500 16.7%$2,500
Emergency Management
Contract $41,770 $42,000 $0 -100%-$42,000
Membership Dues $0 $50 $600 0%$0
SWAT - Registration &
Training $2,000 N/A $2,000
SWAT - Mileage/Per
Diem/Lodging $2,000 N/A $2,000
Telephone $26,738 $28,608 $35,000 $30,000 0%$0
Postage $883 $630 $700 $1,175 0%$0
Travel $1,866 $10,464 $15,000 $10,000 0%$0
Insurance $77,109 $80,201 $80,875 $81,000 1.4%$1,125
Repairs & Maintenance $4,303 $6,034 $7,500 $9,500 0%$0
Miscellaneous $3,445 $7,524 $10,000 $2,500 0%$0
Dry Cleaning Services $256 $868 $1,000 $1,200 0%$0
Crime Prevention $850 $833 $850 $850 0%$0
Training - Academy $530 $0 $0 0%$0
Training - Police Chief $0 $1,050 $1,000 $2,000 N/A $2,000
Training - Of cers $5,281 $4,503 $10,000 $4,500 N/A $4,500
Training - Of ce Staff $0 $424 $2,500 $500 N/A $500
Training - Academy $530 $3,347 $0 $0 N/A $0
Other Services $0 $59 $0 $0 0%$0
Fleet Rentals - Police $176,825 $0 $0 -100%-$250,000
Capital Outlay $63,953 $35,257 $33,000 $33,000 0%$0
Total Law Enforcement:$3,379,872 $3,786,505 $4,280,775 $4,257,975 1.5%$64,278
Total Expenditures:$3,379,872 $3,786,505 $4,280,775 $4,257,975 1.5%$64,278
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 196
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (90.3%)Salaries and Benefits (90.3%) Salaries and Benefits (90.3%)
Supplies and Services (6.3%)Supplies and Services (6.3%) Supplies and Services (6.3%)
Other Financing Uses (2.7%)Other Financing Uses (2.7%) Other Financing Uses (2.7%)
Capital Outlay (0.8%)Capital Outlay (0.8%) Capital Outlay (0.8%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Capital Outlay Other Financing Uses Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY2022FY202 30
1
2
3
4
5
City of East Wenatchee | Budget Book 2023 Page 197
Expense Objects
Other Financing Uses
Transfer-Out - SWAT Fund $13,500 $13,500 N/A $13,500
Fleet Rentals - Police $250,000 $100,000 N/A $100,000
Total Other Financing Uses:$263,500 $113,500 N/A $113,500
Salaries and Bene ts
Salaries $2,179,146 $2,220,534 $2,430,000 $2,600,000 7%$170,000
Overtime Salaries $145,208 $176,646 $205,000 $275,000 83.3%$125,000
Overtime Salaries - Traf c
Control $555 $0 $0 $0 -100%-$8,280
Bene ts $744,252 $827,219 $960,000 $950,000 1.1%$10,000
Clothing Allowance $13,321 $13,369 $16,800 $17,500 4.2%$700
Training - Police Chief -$390 $0 $0 -100%-$1,000
Training - Of cers $5,281 $0 $0 -100%-$4,500
Ancillary (Interfund Vehicle
Maintenance)$0 $5,469 $6,000 $2,400 0%$0
Total Salaries and Bene ts:$3,087,374 $3,243,237 $3,617,800 $3,844,900 6.6%$239,153
Supplies and Services
Of ce Supplies $7,444 $5,325 $5,000 $8,500 0%$0
SWAT - Uniforms & Clothing $2,000 N/A $2,000
SWAT - Operating Supplies $2,000 N/A $2,000
Of ce Machine Costs $3,825 $4,408 $5,000 $5,000 0%$0
Fuel Consumed $40,676 $52,169 $67,000 $55,000 0%$0
Small Tools & Equipment $31,360 $51,931 $43,000 $23,250 0%$0
WASPC Traf c Safety Grant $3,576 $0 $0 0%$0
Bulletproof Vests $0 $0 $10,000 $4,000 0%$0
US Marshall Fugitive Task
Force $0 $0 $0 $1,500 0%$0
Professional Services $19,872 $31,041 $30,000 $17,500 16.7%$2,500
Emergency Management
Contract $41,770 $42,000 $0 -100%-$42,000
Membership Dues $0 $50 $600 0%$0
SWAT - Registration &
Training $2,000 N/A $2,000
SWAT - Mileage/Per
Diem/Lodging $2,000 N/A $2,000
Telephone $26,738 $28,608 $35,000 $30,000 0%$0
Postage $883 $630 $700 $1,175 0%$0
Travel $1,866 $10,464 $15,000 $10,000 0%$0
Insurance $77,109 $80,201 $80,875 $81,000 1.4%$1,125
Repairs & Maintenance $4,303 $6,034 $7,500 $9,500 0%$0
Miscellaneous $3,445 $7,524 $10,000 $2,500 0%$0
NameName FY2020
Actual
FY2020
Actual
FY2021
Actual
FY2021
Actual
FY2022
Projected
FY2022
Projected
FY2023
Budgeted
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 198
Dry Cleaning Services $256 $868 $1,000 $1,200 0%$0
Crime Prevention $850 $833 $850 $850 0%$0
Training - Academy $530 $0 $0 0%$0
Training - Police Chief $0 $1,050 $1,000 $2,000 N/A $2,000
Training - Of cers $5,281 $4,503 $10,000 $4,500 N/A $4,500
Training - Of ce Staff $0 $424 $2,500 $500 N/A $500
Training - Academy $530 $3,347 $0 $0 N/A $0
Other Services $0 $59 $0 $0 0%$0
Fleet Rentals - Police $176,825 $0 $0 -100%-$250,000
Total Supplies and Services:$228,545 $508,012 $366,475 $266,575 -52%-$288,375
Capital Outlay
Capital Outlay $63,953 $35,257 $33,000 $33,000 0%$0
Total Capital Outlay:$63,953 $35,257 $33,000 $33,000 0%$0
Total Expense Objects:$3,379,872 $3,786,505 $4,280,775 $4,257,975 1.5%$64,278
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 199
General Fund - Jail Services
Expenditures Summary
513,600 $17,997
(3.63% vs. prior year)
Jail Services Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
100k
200k
300k
400k
500k
600k
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 200
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2019FY2020FY2021 FY2022FY20230
0.1
0.2
0.3
0.4
0.5
0.6
General Fund
General Fund
Housing & Monitoring
Prisoners $219,281 $456,668 $479,103 $503,100 5%$23,997
Medical Care - Prisoners $1,777 $5,241 $9,000 $4,500 -50%-$4,500
Juvenile Detention $6,120 $4,440 $2,000 $6,000 -20%-$1,500
Total General Fund:$227,178 $466,350 $490,103 $513,600 3.6%$17,997
Total General Fund:$227,178 $466,350 $490,103 $513,600 3.6%$17,997
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Function
City of East Wenatchee | Budget Book 2023 Page 201
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Jail ServicesFY2019FY2020FY2021 FY2022FY20230
0.1
0.2
0.3
0.4
0.5
0.6
Expenditures
Jail Services
Housing & Monitoring
Prisoners $219,281 $456,668 $479,103 $503,100 5%$23,997
Medical Care - Prisoners $1,777 $5,241 $9,000 $4,500 -50%-$4,500
Juvenile Detention $6,120 $4,440 $2,000 $6,000 -20%-$1,500
Total Jail Services:$227,178 $466,350 $490,103 $513,600 3.6%$17,997
Total Expenditures:$227,178 $466,350 $490,103 $513,600 3.6%$17,997
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 202
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (98.8%)Salaries and Benefits (98.8%) Salaries and Benefits (98.8%)
Supplies and Services (1.2%)Supplies and Services (1.2%) Supplies and Services (1.2%)
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY20 22FY20230
0.1
0.2
0.3
0.4
0.5
0.6
City of East Wenatchee | Budget Book 2023 Page 203
Expense Objects
Salaries and Bene ts
Housing & Monitoring
Prisoners $219,281 $456,668 $479,103 $503,100 5%$23,997
Medical Care - Prisoners $1,777 $5,241 $9,000 $4,500 -50%-$4,500
Total Salaries and
Bene ts:$221,058 $461,910 $488,103 $507,600 4%$19,497
Supplies and Services
Juvenile Detention $6,120 $4,440 $2,000 $6,000 -20%-$1,500
Total Supplies and
Services:$6,120 $4,440 $2,000 $6,000 -20%-$1,500
Total Expense Objects:$227,178 $466,350 $490,103 $513,600 3.6%$17,997
NameName FY2020
Actual
FY2020
Actual
FY2021
Actual
FY2021
Actual
FY2022
Projected
FY2022
Projected
FY2023
Budgeted
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 204
General Fund - Public Works
Garren Melton
Public Works Manager
Expenditures Summary
186,500 $11,375
(6.50% vs. prior year)
Public Works Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
50k
100k
150k
200k
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 205
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2019FY2020FY2021 FY2022FY20230
0.05
0.1
0.15
0.2
General Fund
General Fund
Salaries $93,792 $78,419 $95,600 $107,000 9.2%$9,000
Bene ts $42,328 $34,350 $36,000 $37,000 2.8%$1,000
Of ce Supplies $93 $281 $300 $750 0%$0
Small Tools &
Equipment $0 $35 $50 $500 0%$0
Cell Phone $467 $430 $0 $750 0%$0
Travel $33 $0 $0 $1,000 0%$0
Insurance $10,724 $13,957 $15,625 $16,000 9.4%$1,375
Training $515 $1,213 $1,250 $2,000 0%$0
Miscellaneous $68 $45 $50 $1,000 0%$0
Memberships $233 $0 $0 $500 0%$0
Engineering Support
Services $6,156 $11,381 $15,000 $20,000 0%$0
Total General Fund:$154,409 $140,110 $163,875 $186,500 6.5%$11,375
Total General Fund:$154,409 $140,110 $163,875 $186,500 6.5%$11,375
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Function
City of East Wenatchee | Budget Book 2023 Page 206
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Public WorksFY2019FY2020FY2021 FY2022FY20230
0.05
0.1
0.15
0.2
Expenditures
Public Works
Storm Water Utility
Charge
Salaries $93,792 $78,419 $95,600 $107,000 9.2%$9,000
Bene ts $42,328 $34,350 $36,000 $37,000 2.8%$1,000
Of ce Supplies $93 $281 $300 $750 0%$0
Small Tools &
Equipment $0 $35 $50 $500 0%$0
Cell Phone $467 $430 $0 $750 0%$0
Travel $33 $0 $0 $1,000 0%$0
Insurance $10,724 $13,957 $15,625 $16,000 9.4%$1,375
Training $515 $1,213 $1,250 $2,000 0%$0
Miscellaneous $68 $45 $50 $1,000 0%$0
Memberships $233 $0 $0 $500 0%$0
Engineering Support
Services $6,156 $11,381 $15,000 $20,000 0%$0
Total Storm Water Utility
Charge:$154,409 $140,110 $163,875 $186,500 6.5%$11,375
Total Public Works:$154,409 $140,110 $163,875 $186,500 6.5%$11,375
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 207
Total Expenditures:$154,409 $140,110 $163,875 $186,500 6.5%$11,375
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (77.2%)Salaries and Benefits (77.2%) Salaries and Benefits (77.2%)
Supplies and Services (22.8%)Supplies and Services (22.8%) Supplies and Services (22.8%)
City of East Wenatchee | Budget Book 2023 Page 208
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY20 22FY20230
0.05
0.1
0.15
0.2
Expense Objects
Salaries and Bene ts
Salaries $93,792 $78,419 $95,600 $107,000 9.2%$9,000
Bene ts $42,328 $34,350 $36,000 $37,000 2.8%$1,000
Total Salaries and
Bene ts:$136,120 $112,769 $131,600 $144,000 7.5%$10,000
Supplies and Services
Of ce Supplies $93 $281 $300 $750 0%$0
Small Tools &
Equipment $0 $35 $50 $500 0%$0
Cell Phone $467 $430 $0 $750 0%$0
Travel $33 $0 $0 $1,000 0%$0
Insurance $10,724 $13,957 $15,625 $16,000 9.4%$1,375
Training $515 $1,213 $1,250 $2,000 0%$0
Miscellaneous $68 $45 $50 $1,000 0%$0
Memberships $233 $0 $0 $500 0%$0
Engineering Support
Services $6,156 $11,381 $15,000 $20,000 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 209
Total Supplies and
Services:$18,289 $27,341 $32,275 $42,500 3.3%$1,375
Total Expense Objects:$154,409 $140,110 $163,875 $186,500 6.5%$11,375
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 210
General Fund - Planning
Curtis Lillquist
Community Development Director
Expenditures Summary
353,320 -$37,575
(-9.61% vs. prior year)
Planning Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
100k
200k
300k
400k
500k
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 211
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2019FY2020FY2021 FY2022FY20230
0.1
0.2
0.3
0.4
0.5
General Fund
General Fund
Salaries $178,610 $196,508 $243,000 $214,000 -11.9%-$29,000
Bene ts $61,218 $69,633 $80,000 $78,000 -14.3%-$13,000
Of ce Supplies $8,519 $987 $250 $1,500 0%$0
Fuel Consumed $77 $0 $100 $300 71.4%$125
Small Tools &
Equipment $0 $0 $0 $500 400%$400
Training $170 $980 $0 $2,000 33.3%$500
Dues & Subscriptions $787 $1,200 $1,700 0%$0
Professional Services $7,744 $6,966 $5,000 $25,000 0%$0
Hearings Examiner $600 $600 $1,800 $1,200 -33.3%-$600
Engineer/Architect
Services $0 $1,455 $1,500 $3,000 100%$1,500
Telephone -$35 $0 $0 N/A $0
Travel $0 $0 $0 $3,500 0%$0
Advertising $2,382 $3,842 $4,500 $3,500 16.7%$500
Insurance $10,950 $14,061 $16,120 $17,120 13.2%$2,000
Repairs &
Maintenance $8 $401 $100 $1,000 0%$0
Miscellaneous $943 $1,555 $100 $1,000 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 212
Total General Fund:$271,221 $297,739 $353,670 $353,320 -9.6%-$37,575
Total General Fund:$271,221 $297,739 $353,670 $353,320 -9.6%-$37,575
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Function
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
PlanningFY2019FY2020FY2021 FY2022FY20230
0.1
0.2
0.3
0.4
0.5
Expenditures
Planning
Salaries $178,610 $196,508 $243,000 $214,000 -11.9%-$29,000
Bene ts $61,218 $69,633 $80,000 $78,000 -14.3%-$13,000
Of ce Supplies $8,519 $987 $250 $1,500 0%$0
Fuel Consumed $77 $0 $100 $300 71.4%$125
Small Tools &
Equipment $0 $0 $0 $500 400%$400
Training $170 $980 $0 $2,000 33.3%$500
Dues & Subscriptions $787 $1,200 $1,700 0%$0
Professional Services $7,744 $6,966 $5,000 $25,000 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 213
Hearings Examiner $600 $600 $1,800 $1,200 -33.3%-$600
Engineer/Architect
Services $0 $1,455 $1,500 $3,000 100%$1,500
Telephone -$35 $0 $0 N/A $0
Travel $0 $0 $0 $3,500 0%$0
Advertising $2,382 $3,842 $4,500 $3,500 16.7%$500
Insurance $10,950 $14,061 $16,120 $17,120 13.2%$2,000
Repairs &
Maintenance $8 $401 $100 $1,000 0%$0
Miscellaneous $943 $1,555 $100 $1,000 0%$0
Total Planning:$271,221 $297,739 $353,670 $353,320 -9.6%-$37,575
Total Expenditures:$271,221 $297,739 $353,670 $353,320 -9.6%-$37,575
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (82.6%)Salaries and Benefits (82.6%) Salaries and Benefits (82.6%)
Supplies and Services (17.4%)Supplies and Services (17.4%) Supplies and Services (17.4%)
City of East Wenatchee | Budget Book 2023 Page 214
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY20 22FY20230
0.1
0.2
0.3
0.4
0.5
Expense Objects
Salaries and Bene ts
Salaries $178,610 $196,508 $243,000 $214,000 -11.9%-$29,000
Bene ts $61,218 $69,633 $80,000 $78,000 -14.3%-$13,000
Total Salaries and
Bene ts:$239,828 $266,141 $323,000 $292,000 -12.6%-$42,000
Supplies and Services
Of ce Supplies $8,519 $987 $250 $1,500 0%$0
Fuel Consumed $77 $0 $100 $300 71.4%$125
Small Tools &
Equipment $0 $0 $0 $500 400%$400
Training $170 $980 $0 $2,000 33.3%$500
Dues & Subscriptions $787 $1,200 $1,700 0%$0
Professional Services $7,744 $6,966 $5,000 $25,000 0%$0
Hearings Examiner $600 $600 $1,800 $1,200 -33.3%-$600
Engineer/Architect
Services $0 $1,455 $1,500 $3,000 100%$1,500
Telephone -$35 $0 $0 N/A $0
Travel $0 $0 $0 $3,500 0%$0
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 215
Advertising $2,382 $3,842 $4,500 $3,500 16.7%$500
Insurance $10,950 $14,061 $16,120 $17,120 13.2%$2,000
Repairs &
Maintenance $8 $401 $100 $1,000 0%$0
Miscellaneous $943 $1,555 $100 $1,000 0%$0
Total Supplies and
Services:$31,392 $31,598 $30,670 $61,320 7.8%$4,425
Total Expense Objects:$271,221 $297,739 $353,670 $353,320 -9.6%-$37,575
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 216
General Fund - Building Department
Expenditures Summary
340,750 $124 ,730
(57.74% vs. prior year)
Building Department Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
100k
200k
300k
400k
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 217
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2019FY2020FY2021 FY2022FY20230
0.05
0.1
0.15
0.2
0.25
0.3
0.35
0.4
General Fund
General Fund
Salaries $105,167 $106,321 $30,000 $116,000 9.4%$10,000
Bene ts $51,608 $58,610 $20,000 $55,000 10%$5,000
Of ce Supplies $1,509 $249 $100 $2,500 8.7%$200
Fuel Consumed $447 $638 $200 $750 25%$150
Small Tools &
Equipment $0 $0 $0 $900 80%$400
Training $0 $588 $300 $5,000 204.1%$3,356
Dues &
Subscriptions $130 $250 $500 0%$0
Professional
Services $5,064 $100,000 $100,000 N/A $100,000
Fire Marshal
Services $21,601 $22,012 $23,000 $25,000 8.7%$2,000
Abatement $0 $0 $0 $15,000 0%$0
Cell Phone $200 $800 0%$0
Travel $0 $0 $500 $4,500 50%$1,500
Insurance $8,949 $12,225 $13,026 $14,000 16.4%$1,974
Repairs &
Maintenance $38 $1,134 $100 $500 0%$0
Miscellaneous $95 $50 $50 $300 100%$150
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 218
Total General Fund:$189,414 $207,022 $187,726 $340,750 57.7%$124,730
Total General Fund:$189,414 $207,022 $187,726 $340,750 57.7%$124,730
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Function
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
BuildingFY2019FY2020FY2021 FY2022FY20230
0.05
0.1
0.15
0.2
0.25
0.3
0.35
0.4
Expenditures
Building
Salaries $105,167 $106,321 $30,000 $116,000 9.4%$10,000
Bene ts $51,608 $58,610 $20,000 $55,000 10%$5,000
Of ce Supplies $1,509 $249 $100 $2,500 8.7%$200
Fuel Consumed $447 $638 $200 $750 25%$150
Small Tools &
Equipment $0 $0 $0 $900 80%$400
Training $0 $588 $300 $5,000 204.1%$3,356
Dues &
Subscriptions $130 $250 $500 0%$0
Professional
Services $5,064 $100,000 $100,000 N/A $100,000
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 219
Fire Marshal
Services $21,601 $22,012 $23,000 $25,000 8.7%$2,000
Abatement $0 $0 $0 $15,000 0%$0
Cell Phone $200 $800 0%$0
Travel $0 $0 $500 $4,500 50%$1,500
Insurance $8,949 $12,225 $13,026 $14,000 16.4%$1,974
Repairs &
Maintenance $38 $1,134 $100 $500 0%$0
Miscellaneous $95 $50 $50 $300 100%$150
Total Building:$189,414 $207,022 $187,726 $340,750 57.7%$124,730
Total Expenditures:$189,414 $207,022 $187,726 $340,750 57.7%$124,730
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted vs.
FY2023 Budgeted (%
Change)
FY2022 Budgeted vs.
FY2023 Budgeted ($
Change)
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (50.2%)Salaries and Benefits (50.2%) Salaries and Benefits (50.2%)Supplies and Services (49.8%)Supplies and Services (49.8%) Supplies and Services (49.8%)
City of East Wenatchee | Budget Book 2023 Page 220
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Supplies and Services Salaries and BenefitsFY2019FY2020FY2021FY20 22FY20230
0.05
0.1
0.15
0.2
0.25
0.3
0.35
0.4
Expense Objects
Salaries and Bene ts
Salaries $105,167 $106,321 $30,000 $116,000 9.4%$10,000
Bene ts $51,608 $58,610 $20,000 $55,000 10%$5,000
Total Salaries and
Bene ts:$156,775 $164,931 $50,000 $171,000 9.6%$15,000
Supplies and Services
Of ce Supplies $1,509 $249 $100 $2,500 8.7%$200
Fuel Consumed $447 $638 $200 $750 25%$150
Small Tools &
Equipment $0 $0 $0 $900 80%$400
Training $0 $588 $300 $5,000 204.1%$3,356
Dues & Subscriptions $130 $250 $500 0%$0
Professional Services $5,064 $100,000 $100,000 N/A $100,000
Fire Marshal Services $21,601 $22,012 $23,000 $25,000 8.7%$2,000
Abatement $0 $0 $0 $15,000 0%$0
Cell Phone $200 $800 0%$0
Travel $0 $0 $500 $4,500 50%$1,500
Insurance $8,949 $12,225 $13,026 $14,000 16.4%$1,974
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 221
Repairs &
Maintenance $38 $1,134 $100 $500 0%$0
Miscellaneous $95 $50 $50 $300 100%$150
Total Supplies and
Services:$32,640 $42,091 $137,726 $169,750 182.8%$109,730
Total Expense Objects:$189,414 $207,022 $187,726 $340,750 57.7%$124,730
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 222
General Fund - Other Expenditures
Expenditures Summary
2,750 -$164 ,500
(-98.36% vs. prior year)
Other General Government Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2019 FY2020 FY2021 FY2022 FY2023
0
50k
100k
150k
200k
Expenditures by Fund
City of East Wenatchee | Budget Book 2023 Page 223
Budgeted and Historical 2023 Expenditures by Fund
MillionsGrey background indicates budgeted figures.
General FundFY2019FY2020FY2021 FY2022FY20230
0.05
0.1
0.15
0.2
General Fund
General Fund
Fireworks - Deposit Refund $1,000 $800 $0 $0 N/A $0
Fireworks - DCFD Remittance $250 $0 $0 $0 N/A $0
Court Remittances $13,155 $0 $0 $0 N/A $0
Fireworks - Deposit Refund $1,000 $2,500 $2,500 0%$0
Fireworks - DCFD Remittance $250 $250 $250 0%$0
County Share of Crime Victims $2,793 $0 $0 -100%-$3,500
Remittance: State Building
Code Surcharge $785 $0 $0 -100%-$1,000
State Share of Permits &
Licenses $8,657 $0 $0 -100%-$10,000
Court Remittances $129,367 $0 $0 -100%-$150,000
Total General Fund:$157,258 $800 $2,750 $2,750 -98.4%-$164,500
Total General Fund:$157,258 $800 $2,750 $2,750 -98.4%-$164,500
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Function
City of East Wenatchee | Budget Book 2023 Page 224
Budgeted and Historical Expenditures by Function
MillionsGrey background indicates budgeted figures.
Other General GovernmentFY2019FY2020FY2021 FY2022FY20230
0.05
0.1
0.15
0.2
Expenditures
Other General Government
Fireworks - Deposit Refund $1,000 $800 $0 $0 N/A $0
Fireworks - DCFD Remittance $250 $0 $0 $0 N/A $0
Court Remittances $13,155 $0 $0 $0 N/A $0
Fireworks - Deposit Refund $1,000 $2,500 $2,500 0%$0
Fireworks - DCFD Remittance $250 $250 $250 0%$0
County Share of Crime Victims $2,793 $0 $0 -100%-$3,500
Remittance: State Building
Code Surcharge $785 $0 $0 -100%-$1,000
State Share of Permits &
Licenses $8,657 $0 $0 -100%-$10,000
Court Remittances $129,367 $0 $0 -100%-$150,000
Total Other General
Government:$157,258 $800 $2,750 $2,750 -98.4%-$164,500
Total Expenditures:$157,258 $800 $2,750 $2,750 -98.4%-$164,500
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
Expenditures by Expense Type
City of East Wenatchee | Budget Book 2023 Page 225
Budgeted and Historical Expenditures by Expense Type
MillionsGrey background indicates budgeted figures.
Other Financing UsesFY2019FY2020FY2021 FY2022FY20230
0.05
0.1
0.15
0.2
Expense Objects
Other Financing Uses
Fireworks - Deposit Refund $1,000 $800 $0 $0 N/A $0
Fireworks - DCFD Remittance $250 $0 $0 $0 N/A $0
Court Remittances $13,155 $0 $0 $0 N/A $0
Fireworks - Deposit Refund $1,000 $2,500 $2,500 0%$0
Fireworks - DCFD Remittance $250 $250 $250 0%$0
County Share of Crime Victims $2,793 $0 $0 -100%-$3,500
Remittance: State Building
Code Surcharge $785 $0 $0 -100%-$1,000
State Share of Permits &
Licenses $8,657 $0 $0 -100%-$10,000
Court Remittances $129,367 $0 $0 -100%-$150,000
Total Other Financing Uses:$157,258 $800 $2,750 $2,750 -98.4%-$164,500
Total Expense Objects:$157,258 $800 $2,750 $2,750 -98.4%-$164,500
Name FY2020
Actual
FY2021
Actual
FY2022
Projected
FY2023
Budgeted
FY2022 Budgeted
vs. FY2023
Budgeted (%
Change)
FY2022 Budgeted
vs. FY2023
Budgeted ($
Change)
City of East Wenatchee | Budget Book 2023 Page 226
APPENDIX
City of East Wenatchee | Budget Book 2023 Page 227
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 2023 Page 228
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 2023 Page 229
"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 2023 Page 230
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
City of East Wenatchee | Budget Book 2023 Page 231
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.
City of East Wenatchee | Budget Book 2023 Page 232