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HomeMy WebLinkAboutOrdinance 2025-14 Ordinance_Adopting 2026 Annual Budget City of East Wenatchee Ordinance 2025-14 Page 1 of 5 Retain Ordinance until no longer needed for City-business, then transfer to Washington State Archives (GS50-05A- 16 Rev.1) . CITY OF EAST WENATCHEE, WASHINGTON ORDINANCE NO. 2025-14 An ordinance of the City Council of the City of East Wenatchee, Washington, adopting the annual budget of the City for the fiscal year commencing January 1, 2026. Una ordenanza del Concejo Municipal de la Ciudad de East Wenatchee, Washington, que adopta el presupuesto anual de la Ciudad para el año fiscal que comienza el 1 de enero de 2026. _____________________________________________________________________________ 1. Recitals a. Preamble. The City of East Wenatchee (“City”) is a non-charter code city duly incorporated and operating under the laws of the State of Washington; and b. Conditions Precedent. Previously, the City Council of East Wenatchee (“City Council”): i. prepared and filed its preliminary budget for the year 2026. ii. gave notice of the time and place of hearing thereon according to law. iii. will meet in accordance with said notice; and iv. will consider the proposed budget. c. Authority. i. RCW 35A.11.020 authorizes the City Council to regulate local affairs and provide municipal services. The City Council of the City of East Wenatchee do ordain as follows: Section 1: Purpose. Adopt a City budget for the year 2026. Section 2: Adoption of 2026 Budget. In accordance with RCW 35A.33.075, the City Council adopts, by reference, the final budget for the year 2026 for the City of East Wenatchee, Washington. Section 3: Recognition of Estimated Beginning Fund Balances and Estimated Revenues: The 2026 budget recognizes estimates for its beginning fund balances and estimated revenues for 2026 from the following fund sources: City of East Wenatchee Ordinance 2025-14 Page 2 of 5 Retain Ordinance until no longer needed for City-business, then transfer to Washington State Archives (GS50-05A- 16 Rev.1) Fund & Fund Number Projected Beginning Fund Balance 1/1/2026 Estimated 2026 Revenues General – 001 $4,675,960 $11,043,450 Rainy Day – 002 920,242 55,000 Street – 101 548,710 1,270,250 Affordable Housing Tax – 103 190,773 33,000 Housing & Related Serv. – 104 16,130 550,000 Trans. Benefit District – 105 468,376 553,000 SWAT – 107 65,951 83,500 Library – 112 13,209 6,100 Hotel/Motel Tax – 113 544,287 452,500 Drug – 114 7,769 0 Criminal Justice – 116 8,782 25,700 Events – 117 34,539 281,850 Bond Redemption – 202 1,612 669,000 Street Improvements – 301 922,783 8,343,612 Capital Improvements – 314 414,371 623,500 Stormwater – 401 613,050 1,335,500 Equipment Rental & Revolving – 501 361,299 111,000 Total Resources $9,807,843 $25,436,962 Section 4: Funds Appropriated. The 2026 budget is appropriated by fund as follows: Fund & Fund Number 2026 Appropriation General – 001 $15,719,410 Rainy Day – 002 975,242 Street – 101 1,818,960 Affordable Housing Tax – 103 223,773 Housing & Related Services – 104 566,130 Trans. Benefit District – 105 1,021,376 SWAT – 107 149,451 Library – 112 19,309 Hotel/Motel Tax – 113 996,787 Drug – 114 7,769 Criminal Justice – 116 34,482 Events – 117 316,389 Bond Redemption – 202 670,612 Street Improvements – 301 9,266,395 Capital Improvements – 314 1,037,871 Stormwater – 401 1,948,550 Equipment Rental & Revolving – 501 472,299 Total Appropriation $35,244,805 City of East Wenatchee Ordinance 2025-14 Page 3 of 5 Retain Ordinance until no longer needed for City-business, then transfer to Washington State Archives (GS50-05A- 16 Rev.1) Section 5: 2026 Financial Budget Summarized Cash Flow by Fund and Combined. The following is a summary cash flow schedule for 2026 with estimated beginning balances, estimated revenue, fund transfers and budgeted expenditures by fund, and in total for 2026. Fund & Fund Number Projected Beginning Balance, 1/1/2026 Budgeted 2026 Revenues Budgeted 2026 Expenditures Projected Ending Balance, 12/31/2026 General – 001 $4,675,960 $11,043,450 $(10,845,155) $4,874,255 Rainy Day – 002 920,242 55,000 -975,242 Street – 101 548,710 1,270,250 (1,392,451) 426,509 Afford. Housing Tax – 103 190,773 33,000 -223,773 Housing Related Ser. – 104 16,130 550,000 (550,000) 16,130 Trans. Benefit District – 105 468,376 553,000 (882,200) 139,176 SWAT – 107 65,951 83,500 (65,500) 83,951 Library – 112 13,209 6,100 (15,000) 4,309 Hotel/Motel Tax – 113 544,287 452,500 (592,000) 404,787 Drug – 114 7,769 0 (7,500) 269 Criminal Justice – 116 8,782 25,700 (33,000) 1,482 Events - 117 34,539 281,850 (278,100) 38,289 Bond Redemption - 202 1,612 669,000 (670,300) 312 Street Improvements - 301 922,783 8,343,612 (8,506,690) 759,705 Capital Improvements - 314 414,371 623,500 (675,000) 362,871 Stormwater - 401 613,050 1,335,500 (895,075) 1,053,475 E, R & R - 501 361,299 111,000 (189,500) 282,799 Total Cash Balances $9,807,843 $25,436,962 $(25,597,471) $9,647,334 Section 6: Final Budget on File. A detailed final budget, including a list of revenues and expenditures for each separate fund, shall be on file with the City Clerk of the City of East Wenatchee, East Wenatchee, Washington. The City Council also directs the City Clerk to upload a copy of the final budget to the City’s website. Section 7: Transmittal. The Finance Director shall transmit a complete copy of the final budget for 2026 as adopted, together with a copy of this adopting ordinance to the Division of Municipal Corporations of the State Auditor and to the Association of Washington Cities. Section 8: Publication. The City Council directs the City Clerk to publish a summary of this Ordinance. The summary shall consist of the title of this Ordinance. Section 9: Effective Date. This Ordinance becomes effective on January 1, 2026. Passed by the City Council of East Wenatchee, at a regular meeting thereof on this 2nd day of December, 2025. ^C.M^-^- C^^a^/T^y Jen^ea Crawford, Mayor AUTHENTICATED: ~^J=t Laura Lean, City Clerk Approved as to form only: Bob Siderius, City Attorney Filed with the City Clerk: 11-12-2025 Passed by the City Council: 12-02-2025Published: 12-06-2025 Effective Date: 12-11-2025 City of East Wenatchee Ordinance 2025-14 Page 4 of 5 Retain Ordinance until no longer needed for City-business, then transfer to Washington State Archives (GS50-05A- 16Rev.l) City of East Wenatchee Ordinance 2025-14 Page 5 of 5 Retain Ordinance until no longer needed for City-business, then transfer to Washington State Archives (GS50-05A- 16 Rev.1) Summary of the City of East Wenatchee, Washington Ordinance No. 2025-14 ______________________________________________________________________________ On the 2nd day of December, 2025, the City Council of the City of East Wenatchee, Washington, approved Ordinance No. 2025-14. A summary of the content of said ordinance consisting of the title provides as follows: An ordinance of the City Council of the City of East Wenatchee, Washington, adopting the annual budget of the City for the fiscal year commencing January 1, 2026. The full text of this Ordinance is available at www.eastwenatcheewa.gov. Dated this 2nd day of December, 2025. ______________________ Laura Leon, City Clerk City of East Wenatchee 2026 Budget Revised Version 11/10/2025 Last updated 11/12/25 - City of East Wenatchee | Budget Book 2026 Page 1 EXHIBIT A TABLE OF CONTENTS Introduction 4 Transmittal Letter 5 History of City 6 Demographics 8 Elected Officials 12 Organization Chart 13 Fund Structure 14 Basis of Budgeting 15 Financial Policies 16 Budget Process 19 Budget Overview 21 Personnel Changes 22 Summary of Significant Budget Changes 23 Budget by Fund Projections 26 Fund Summaries 27 All Funds 28 General Fund 33 Rainy Day Fund 38 Street Fund 39 Affordable Housing Sales Tax Fund 43 Housing & Related Services Fund 46 Transportation Benefit District Fund 49 SWAT Fund 52 Library Fund 55 Hotel/Motel Tax Fund 60 Drug Fund 65 Criminal Justice Fund 67 Events Board Fund 70 Bond Redemption Fund 75 Street Improvements Fund 79 Capital Improvements Fund 84 Stormwater 89 Equipment Purchase, Repair & Replacement Fund 95 Departments 100 General Fund Revenues 101 General Government 110 Legislative 115 Mayor's Office 120 Municipal Court 124 Human Resources 130 City Clerk 134 Internal Services 138 Finance 140 City of East Wenatchee | Budget Book 2026 Page 2 EXHIBIT A Information Technology 143 Legal 147 Civil Service 151 Central Services 154 Law Enforcement 158 Jail Services 174 Public Works 177 Planning 181 Building Department 185 Appendix 189 Glossary 190 City of East Wenatchee | Budget Book 2026 Page 3 EXHIBIT A INTRODUCTION City of East Wenatchee | Budget Book 2026 Page 4 EXHIBIT A Transmittal Letter Mayor Jerrilea Crawford Dear Community - I am pleased to present the Fiscal Year 2026 Budget for the City of East Wenatchee. This budget reects our continued commitment to maintaining the high-quality services our residents expect and deserve, even as we face ongoing nancial challenges driven by inationary pressures and slower revenue growth. Like many municipalities across the state, the City has experienced rising costs for materials, labor, and contracted services – costs that have grown faster than our revenues. Despite these challenges, we have worked diligently to deliver a balanced budget that projects core city functions and preserves the vital programs that support our community’s safety, livability, and quality of life. Each city department has taken a proactive approach to maximize efciencies and identify innovative ways to do more with limited resources. Through careful nancial management, regional partnerships, and process improvements, we have been able to avoid signicant reductions in services. This budget demonstrates our shared commitment to scal responsibility, operational excellence, and the long-term sustainability of our city. While challenges remain, this budget represents a thoughtful balance between nancial prudence and community priorities. I want to extend my appreciation to the City Council, our department leaders, and city staff for their dedication and creativity throughout this process. Together, we remain focused on ensuring that East Wenatchee continues to thrive and provide a high quality of life for all residents. Respectfully, Jerrilea Crawford East Wenatchee Mayor City of East Wenatchee | Budget Book 2026 Page 5 EXHIBIT A 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 trafc 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-Pacic 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 certied 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 aireld that would become Pangborn Memorial Airport. While the aireld was created to support the war efforts surrounding World War II, the aireld 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 2026 Page 6 EXHIBIT A 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 2023 - The Police Department moved into the City's newly acquired 50 Simon Street location City of East Wenatchee | Budget Book 2026 Page 7 EXHIBIT A Population Overview TOTAL POPULATION 14,114 .3% vs. 2022 GROWTH RANK 155 out of 289 Municipalities in Washington DAYTIME POPULATION 13,661 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 POPULATION BY AGE GROUP 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 19 9 0 19 9 2 19 9 4 19 9 6 19 9 8 20 0 0 20 0 2 20 0 4 20 0 6 20 0 8 20 1 0 20 1 2 20 1 4 20 1 6 20 1 8 20 2 0 20 2 2 20 2 4 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 2026 Page 8 EXHIBIT A Household Analysis TOTAL HOUSEHOLDS 5,111 It is important to 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 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% 11% lower than state average Senior Living Alone 13% City of East Wenatchee | Budget Book 2026 Page 9 EXHIBIT A Economic Analysis Household income is a key data point in evaluating a community’s wealth and spending power. Pay levels and earnings typically vary by geographic regions and should be looked at in context of the overall cost of living. HOUSEHOLD INCOME Above $200,000 12% 28% lower than state average Median Income 81,050 15% lower than state average Below $25,000 13% 11% higher than state average * Data Source: American Community Survey 5-year estimates Over $200,000 $150,000 to $200,000 $125,000 to $150,000 $100,000 to $125,000 $75,000 to $100,000 $50,000 to $75,000 $25,000 to $50,000 Below $25,000 City of East Wenatchee | Budget Book 2026 Page 10 EXHIBIT A Housing Overview 2023 MEDIAN HOME VALUE 414,000 * Data Source: 2023 US Census Bureau (http://www.census.gov/data/developers/data- sets.html), American Community Survey. Home value data includes all types of owner-occupied housing. HOME VALUE DISTRIBUTION * Data Source: 2023 US Census Bureau (http://www.census.gov/data/developers/data- sets.html), American Community Survey. Home value data includes all types of owner-occupied housing. HOME OWNERS VS RENTERS East Wenatchee 42% Rent 58% Own State Avg. 36% Rent 64% Own * Data Source: 2023 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. 20 0 9 20 1 0 20 1 1 20 1 2 20 1 3 20 1 4 20 1 5 20 1 6 20 1 7 20 1 8 20 1 9 20 2 0 20 2 1 20 2 2 20 2 3 200k 300k 400k 100k 500k > $1,000,000 $750,000 to $999,9… $500,000 to $749,9… $400,000 to $499,… $300,000 to $399,9… $250,000 to $299,9… $200,000 to $249,9… $150,000 to $199,999 $100,000 to $149,9… $50,000 to $99,999 < $49,999 City of East Wenatchee | Budget Book 2026 Page 11 EXHIBIT A Elected Ofcials Jerrilea Crawford Mayor Taylor Stimmel Council Member Position 1 Ken Arnold Council Member Position 2 Ettore Castellente Council Member Position 3 Vacant 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 2026 Page 12 EXHIBIT A City of East Wenatchee | Budget Book 2026 Page 13 EXHIBIT A Fund Structure The City of East Wenatchee reports nancial activity in accordance with the Cash Basis Budgeting, Accounting and Reporting System (BARS) Manual prescribed by the State Auditors' Ofce under the authority of Washington State law, Chapter 43.09 RCW.  This manual prescribes a nancial reporting framework that differs from generally accepted accounting principles (GAAP) in the following manner: Financial transactions are recognized on a cash basis of accounting. Component units are required to be disclosed but are not included in the nancial statements. Government-wide statements, as dened in GAAP, are not presented. All funds are presented rather than a focus on major funds. The Schedule of Liabilities is required to be presented with the nancial statements as supplementary information. Supplementary information required by GAAP is not presented. Ending balances are not presented using the classications dened in GAAP. Financial transactions of the government are reported in individual funds.  Each fund uses a separate set of self-balancing accounts that comprises its cash and investments, revenues and expenditures.  The government's resources are allocated to and accounted for in individual funds depending on their intended purpose.  Each fund is reported as a separate column in the nancial statements, except for duciary funds, which are presented by fund types.  The total column is presented as "memo only" because any interfund activities are not eliminated.  The following fund types are used: Governmental Fund Types: General Fund This fund is the primary operating fund of the government.  It accounts for all nancial resources except those required or elected to be accounted for in another fund. Special Revenue Funds These funds account for specic revenue sources that are restricted or committed to expenditures for specied purposes of the government. Debt Service Funds These funds account for the nancial resources that are restricted, committed, or assigned to expenditures for principal, interest and related costs on general long-term debt. Capital Projects Funds These funds account for nancial resources which are restricted, committed, or assigned for the acquisition or construction of capital facilities or other capital assets. Proprietary Fund Types: Enterprise Funds These funds account for operations that provide goods or services to the general public and are supported primarily through user charges. Internal Service Funds These funds account for operations that provide goods or services to other departments or funds of the government on a cost reimbursement basis. Fiduciary Fund Types: Fiduciary funds account for assets held by the government in a trustee capacity or as an agent on behalf of others. Custodial Funds These funds are used to account for assets that the government holds on behalf of others in a custodial capacity. Financial statements are prepared using the cash basis of accounting and measurement focus.  Revenues are recognized when cash is received and expenditures are recognized when paid.  In accordance with state law, the City of East Wenatchee also recognizes expenditures paid during twenty days after the close of the scal year for claims incurred during the previous period. City of East Wenatchee | Budget Book 2026 Page 14 EXHIBIT A Basis of Budgeting The City of East Wenatchee adopts annual appropriated budgets for all its governmental and proprietary funds.  These budgets are appropriated at the fund level.  The budget constitutes the legal authority for expenditures at that level.  Annual appropriations for these funds lapse at the scal year-end.   Annual appropriated budgets are adopted on the same basis of accounting as used for nancial reporting. Budgeted amounts are authorized to be transferred between a fund or within classications within departments. However, any revisions that alter the total expenditures of a fund, or that affect the number of authorized employee positions, salary ranges, hours, or other conditions of employment, must be approved by the City of East Wenatchee legislative body. City of East Wenatchee | Budget Book 2026 Page 15 EXHIBIT A 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 2026 Page 16 EXHIBIT A The City of East Wenatchee denes a balanced budget as current annual revenues (including fund balances) are equal to or greater than current annual budgeted expenditures. The City of East Wenatchee further denes a structurally balanced budget as current on-going revenues (without including fund balances) as equal to or greater than current on- going operational expenses. The City will not use easily identiable one-time revenues for operations. Revenue Policies The City will strive to maintain as diversied and stable a revenue system as permitted by state law to shelter it from short-run uctuations in any one revenue source. The revenue mix should combine exible and inexible revenue sources to minimize the effect of an economic downturn. Because revenues, especially those of the General Fund and Street Fund, are sensitive to both local and regional economic activities, revenue estimates provided to the City Council shall be conservative. Conservative can be described as not exceeding the prior 3-year average growth unless its known that the City is receiving large revenue inuxes (i.e., annexation, construction projects, etc.). The City will estimate its annual revenues by an objective, analytical process using best practices as dened by the Government Finance Ofcers Association or other reliable professional organizations. Economic assumptions will be based on reliable and relevant sources such as the Washington State Ofce of Forecast Council. The City will establish all utility and user fees at a level related to the cost of providing the service and within policy parameters established by the City Council. Retail sales and use tax revenue will be reviewed for projects within City limits that are projected to exceed $2 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. Decit nancing and borrowing to support ongoing operations will not be considered as an acceptable policy of the City as a response to long-term revenue shortfalls. All potential grants shall be carefully examined for matching requirements. Some grants may not be accepted if the local matching funds cannot be readily identied or justied. Grants may also be rejected if the nancial obligation of the programs must be continued with local resources after grant funds are exhausted. Responsibility for the administration of grants is the joint responsibility of the applying department and Finance Department. All grants, regardless of the amount, must be reviewed by the Finance Department prior to pursuit of the funding to ensure that nancial statement preparation and grant reporting requirements are met. Expenditure Policies Operating expenditures, within funds, must be supported by the operating revenues generated by that fund. Expenditures will not expand beyond the City’s ability to pay for them with current revenues. The City will take immediate corrective actions if at any time during the scal year expenditure and revenue re-estimates are such that an operating decit is projected at year-end. Corrective actions can include a hiring freeze, expenditure reductions, fee increases or use of reserves. Long-term debt or bond nancing shall not be used to nance current operating expenditures. Emphasis will be placed on improving individual and work group productivity rather than adding to the work force. The City will invest in technology and other efciency tools to maximize productivity. The City will hire additional staff only after the need for such positions has been demonstrated and documented. The City will make every effort to maximize any discounts offered by creditors/vendors. Staff will also use competitive bidding per established rules to attain the best possible price on goods and services. Minimum Fund Balance (Reserves) City of East Wenatchee | Budget Book 2026 Page 17 EXHIBIT A Fund balance is an approximate measure of liquidity. Reserves are a cornerstone of nancial exibility and provide the City of East Wenatchee with options to respond to unexpected issues and provide a buffer against minor scal challenges. This section denes thresholds and descriptions for fund balances, reserves, and retained earnings of all funds of the City of East Wenatchee. It is the intent of the City to provide a stable nancial environment for which its citizens can depend on a consistent and quality level of service and for planned future expenditures. The Finance Director is responsible for monitoring reserve levels and reporting current and projected reserves during each budget development cycle. The City’s minimum fund balance goal for each fund is as follows - 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 Benet District Fund (105) will maintain a minimum fund balance of 15% of the average of the prior 3 full years’ expenditures plus 3%. The Library Fund (112) will maintain a minimum fund balance of 50% of recurring expenditures to ensure adequate cash ow. The Hotel/Motel Tax Fund (113) will maintain a minimum fund balance of 15% of the average of the prior 3 full years’ expenditures. The Criminal Justice Fund (116) does not have a minimum fund balance. The monies in this fund get transferred to the Equipment Rental & Replacement Fund to help with the annual replacement of police vehicles. The Bond 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 benet or prepaying existing debt. Use of excess reserves will be determined by the City Council through the next available budget cycle or budget amendment. City of East Wenatchee | Budget Book 2026 Page 18 EXHIBIT A Budget Timeline Jul 16, 2025 Budget request to all department heads. Department heads prepare estimates of expenditures for each of their respective budgets. Finance Director prepares estimates for revenues, debt service and all other estimates not associated with a specific department head. Aug 19, 2025 Budget estimates from department heads filed with the Finance Director. Aug 26, 2025 Final budget presentations by department heads to the City's Finance Committee. Oct 14, 2025 Preliminary budget discussed at City Council Workshop between staff, Mayor and Councilmembers. Oct 31, 2025 Notice provided to the Wenatchee World of upcoming property tax public hearing. Oct 31, 2025 Preliminary budget posted to the City website, and available for review at city hall. Notice provided to the Wenatchee World that the preliminary budget is available for review. Nov 4, 2025 Property tax public hearing/ First reading of property tax Ordinance. Nov 18, 2025 Public hearing/first reading - 2026 final budget. Second reading of property tax Ordinance. First reading - 2026 non-union/non-contract salary schedule. Nov 30, 2025 Property tax Ordinance filed with Douglas County. City of East Wenatchee | Budget Book 2026 Page 19 EXHIBIT A Dec 2, 2025 Second reading - 2026 non-union/non-contract salary schedule Second reading - 2026 final budget adopted City of East Wenatchee | Budget Book 2026 Page 20 EXHIBIT A BUDGET OVERVIEW City of East Wenatchee | Budget Book 2026 Page 21 EXHIBIT A Personnel Changes For 2026, the Police Department will not ll two positions when individuals retire — the Assistant Police Chief and a Police Ofcer are both expected to retire in March/April.  Leaving these two positions vacant, in addition to the removal of an FTE from the Police Department in 2025, leaves the Police Department 3 positions down.   The Events Director/PIO position is moving from a 67%/33% split of duties to a 83%/17% split, which will move more of that position's salary out of the General Fund and into the Events Fund A new position called Engineering Tech/Code Enforcement Ofcer is added, and is funded 50% by the Stormwater Fund, 25% by the Street Fund and 25% by the General Fund City of East Wenatchee | Budget Book 2026 Page 22 EXHIBIT A Summary of Signicant Budget Changes All Funds: A 3.5% cost of living adjustment (COLA) for Teamsters union members per a recently negotiated union contract A 3.4% COLA for Local-846 union members in addition to step increases, where applicable, per the previously negotiated union contract. A 3% COLA for department heads in addition to step increases, where applicable 15% increase to law enforcement L&I rates 8.7% increase in health insurance 7% increase in ofce/administration L&I rates 6.5% increase in general liability insurance 4.3% increase in dental insurance All Funds (Revenues): Automatic allowable 1% increase in property tax for 2026 General Fund: Revenues A $550,000 increase for the public safety sales tax passed via a vote of the City Council. Decrease in interest earnings due to anticipated further rate drops by the Fed Other minor movements to capture trended increases and decreases. General Government Expenses $37,000 decrease to Douglas County for the emergency management contract $10,000 decrease to Our Valley, Our Future $5,000 decrease to Douglas County for homeless camp solid waste removal $5,000 decrease in contributions to the regional 4th of July celebration $3,000 decrease to the Flywheel Conference $1,500 decrease for Rivercom 911 services $50,000 increase for the museum contract (this contract was covered entirely by hotel/motel funds in 2025) $10,200 increase for animal control services Legislative Expenses $5,000 increase in election costs due to a 3-year trend of increases Court Expenses $3,000 decrease for IT services due to a re-negotiated price with the contractor that performs these services $3,000 decrease for travel Human Resources Expenses $2,000 decrease for advertising Multiple other line item decreases totaling $3,450 City Clerk Expenses $13,000 decrease for professional services $5,000 decrease for codication Multiple other line item decreases totaling $7,600 Internal Services Expenses A $4,900 decrease in ofce machine costs as some of the expenses within this line item have shifted to other line items $2,000 decrease for repairs & maintenance to capture a 3-year trend Finance Expenses $6,500 decrease in capital outlay for budgeting software (eliminated one of the redundant modules that wasn't needed) Multiple other line item decreases totaling $2,700 IT Expenses $10,000 decrease for professional services $8,000 decrease for capital PC hardware $5,000 decrease for non-capital PC software $3,600 decrease for ArmorLink software  Legal Expenses $5,000 increase for prosecutor services to build in a buffer for potential jury trials or appeals $4,000 increase in the opioid abatement council annual fee Central Services Expenses $10,520 decrease for landscaping $10,000 decrease for utilities City of East Wenatchee | Budget Book 2026 Page 23 EXHIBIT A $3,000 decrease for small tools & equipment A $7,500 increase for repairs & maintenance at Simon St. Law Enforcement Expenses A $262,360 overall decrease for a variety of line items within the budget, including not lling two expected retirements in 2026 Jail Services Expenses $51,500 increase to Chelan County for housing & monitoring of prisoners based on a contract signed in 2023 $12,000 increase for juvenile detention services due to an expected increase by the provider of these services Public Works Expenses $10,000 decrease in salaries and benets — moving 10% of the Public Works Director into the Stormwater Fund $5,000 decrease for engineering support services Multiple other line item decreases totaling $2,350. $20,000 increase to create a pavement management plan that will save the city from future liability and increased replacement/overlay costs Planning Expenses $101,250 decrease in professional services for one-time grant-funded expenses from 2025 $3,500 decrease for travel Building Department Expenses $30,000 decrease to the savings for permit tracking software $2,000 decrease for travel Multiple other line item decreases totaling $4,100 $15,000 increase for property abatement Street Fund: $50,000 decreased allocation from both property tax and sales tax, which is being shifted back to the General Fund. 25% of Street Manager moved to the Stormwater Fund due to the duties that position performs for Stormwater. 5% of Street Manager moved to the Events Fund due to the duties that position performs for Events. Transportation Benet District Fund: $140,000 increase for a transfer to the Street Improvements Fund to help fund potential projects planned out of that fund (subject to grant application approval) SWAT Fund: $12,000 revenue increase — $3,000 extra contribution per year, for all four agencies involved in the regional SWAT  Hotel/Motel Tax Fund: $58,350 increase to the transfer to the Events Department for increased requests from that department. $46,000 increase to the Wenatchee Valley Chamber for an anticipated increased request from them Events Fund: A $55,100 increase in salaries and benets due to moving 5% of the Street Manager into this fund as well as moving an additional 17% of the Events Director/PIO into this fund $12,000 decrease for Christmas events & decorations Debt Service Fund: $22,100 increase for the rst year of principal/interest on Kentucky improvements debt payments Street Improvements Fund: Large increases in revenues and expenses due to an increase in the size and scope of projects planned for 2026, subject to grant approval Capital Improvements Fund: $145,500 increase for a grant received from the state for HVAC upgrades $75,000 increase in real estate excise tax (REET) for an anticipated increase in home sales due to expected interest rate drops in 2026 $280,000 increase in expenses for a phased-in HVAC upgrade $20,000 increase for a comp plan update Stormwater Fund: $207,000 increase in storm water fees as adopted and approved in 2023 $90,000 increase for a Department of Ecology grant A $66,800 increase in salaries/benets due to moving 25% of the Street Manager into this fund City of East Wenatchee | Budget Book 2026 Page 24 EXHIBIT A Large revenue and expenditure decreases because the grant-funded 19th Street project is now complete. Equipment Rental & Revolving Fund: $172,000 decrease in transfers from the police and street departments to help eliminate expenses for the General Fund and Street Fund $131,500 decrease in expenses due to no planned vehicle or equipment purchases in 2026 City of East Wenatchee | Budget Book 2026 Page 25 EXHIBIT A 2026 Budget by Fund Projections - Revenues, Expenses & Changes in Fund Balances 2026 Budget by Fund Projections Revenues, Expenses & Changes in Fund Balances Fund & Fund Number Projected Beginning Balance 1/1/2026 Budgeted 2026 Revenues Budgeted 2026 Expenditures Projected Ending Balance 12/31/2026 General - 001 $ 4,675,960 $ 11,043,450 $ 10,845,155 $ 4,874,255 Rainy Day - 002 920,242 55,000 -975,242 Street - 101 548,710 1,270,250 1,392,451 426,509 Affordable Housing Sales Tax - 103 190,773 33,000 -223,773 Housing & Related Services - 104 16,130 550,000 550,000 16,130 Transportation Benet District - 105 468,376 553,000 882,200 139,176 SWAT - 107 65,951 83,500 65,500 83,951 Library - 112 13,209 6,100 15,000 4,309 Hotel/Motel Tax - 113 544,287 452,500 592,000 404,787 Drug - 114 7,769 -7,500 269 Criminal Justice - 116 8,782 25,700 33,000 1,482 Events - 117 34,539 281,850 278,100 38,289 Bond Redemption - 202 1,612 669,000 670,300 312 Street Improvements - 301 922,783 8,343,612 8,506,690 759,705 Capital Improvements - 314 414,371 623,500 675,000 362,871 Stormwater - 401 613,050 1,335,500 895,075 1,053,475 Equipment Rental & Revolving - 501 361,299 111,000 189,500 282,799 Total Cash Balances $ 9,807,843 $ 25,436,962 $ 25,597,471 $ 9,647,334 City of East Wenatchee | Budget Book 2026 Page 26 EXHIBIT A FUND SUMMARIES City of East Wenatchee | Budget Book 2026 Page 27 EXHIBIT A All Funds All funds include a combined total of revenues and expenses for each of the City's seventeen funds representing the overall budget of the City of East Wenatchee. Summary The City of East Wenatchee is projecting $25.44M of revenue in FY2026, which represents a 9.3% increase over the prior year. Budgeted expenditures are projected to increase by 1.2% or $293.9K to $25.6M in FY2026. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2023 FY2024 FY2025 FY2026 $0 $10M $20M $30M $40M City of East Wenatchee | Budget Book 2026 Page 28 EXHIBIT A Revenues by Source Projected 2026 Revenues by Source Taxes (48.5%)Taxes (48.5%)Taxes (48.5%) Intergovernmental Revenues (32.5%)Intergovernmental Revenues (32.5%)Intergovernmental Revenues (32.5%) Other Financing Sources (9.5%)Other Financing Sources (9.5%)Other Financing Sources (9.5%) Charges for Goods and Services (6%)Charges for Goods and Services (6%)Charges for Goods and Services (6%) Miscellaneous Revenues (1.5%)Miscellaneous Revenues (1.5%)Miscellaneous Revenues (1.5%) Licenses and Permits (1.4%)Licenses and Permits (1.4%)Licenses and Permits (1.4%) Fines and Penalties (0.6%)Fines and Penalties (0.6%)Fines and Penalties (0.6%) Revenue Source Taxes $10,458,589 $11,706,395 $11,597,000 $12,347,000 $750,000 Licenses and Permits $375,450 $340,238 $324,000 $363,650 $39,650 Intergovernmental Revenues $7,570,202 $12,796,845 $5,937,500 $8,254,362 $2,316,862 Charges for Goods and Services $1,389,012 $1,153,856 $1,454,250 $1,522,350 $68,100 Fines and Penalties $139,167 $157,709 $144,100 $154,000 $9,900 Miscellaneous Revenues $529,803 $582,787 $396,000 $369,100 -$26,900 Other Increases in Fund Resources $155,467 $1,181 $0 $0 $0 Other Financing Sources $2,925,946 $2,424,316 $3,425,650 $2,426,500 -$999,150 Total Revenue Source:$23,543,636 $29,163,327 $23,278,500 $25,436,962 $2,158,462 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) Expenditures by Fund City of East Wenatchee | Budget Book 2026 Page 29 EXHIBIT A Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. All Funds FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 5 10 15 20 25 30 35 All Funds General Fund $10,086,398 $10,212,490 $11,119,100 $10,845,155 -$273,945 Special Revenue Funds $3,276,428 $3,548,219 $3,502,121 $3,815,751 $313,630 Debt Service Funds $649,066 $648,700 $649,200 $670,300 $21,100 Capital Projects Funds $11,285,754 $10,490,104 $4,759,000 $9,181,690 $4,422,690 Enterprise Funds $1,176,781 $3,559,473 $4,953,155 $895,075 -$4,058,080 Internal Service Funds $408,719 $433,597 $321,000 $189,500 -$131,500 Agency Funds $164,698 $0 $0 $0 $0 Total All Funds:$27,047,845 $28,892,584 $25,303,576 $25,597,471 $293,895 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 30 EXHIBIT A Expenditures by Function Budgeted Expenditures by Function Other General Government (47.6%)Other General Government (47.6%)Other General Government (47.6%) Law Enforcement (19%)Law Enforcement (19%)Law Enforcement (19%) Streets (5.4%)Streets (5.4%)Streets (5.4%) Jail Services (4.3%)Jail Services (4.3%)Jail Services (4.3%) General Government (4.2%)General Government (4.2%)General Government (4.2%) Municipal Court (2.6%)Municipal Court (2.6%)Municipal Court (2.6%) NPDES (2.5%)NPDES (2.5%)NPDES (2.5%) Information Technology (1.8%)Information Technology (1.8%)Information Technology (1.8%) Planning (1.8%)Planning (1.8%)Planning (1.8%) Finance (1.7%)Finance (1.7%)Finance (1.7%) Legislative (1.5%)Legislative (1.5%)Legislative (1.5%) Legal (1.2%)Legal (1.2%)Legal (1.2%) Central Services (1.2%)Central Services (1.2%)Central Services (1.2%) Expenditures Public Works $278,250 $205,192 $224,200 $234,150 $9,950 Other General Government $14,325,749 $13,632,623 $7,519,050 $12,186,690 $4,667,640 General Government $1,913,913 $1,064,732 $1,029,030 $1,065,350 $36,320 Special Events $182,689 $214,605 $227,630 $267,100 $39,470 Legislative $303,446 $341,534 $379,700 $390,775 $11,075 Municipal Court $581,335 $598,931 $645,205 $671,705 $26,500 City Clerk $173,751 $174,237 $207,650 $178,550 -$29,100 Internal Services $38,420 $34,666 $43,500 $39,600 -$3,900 Finance $368,389 $394,834 $414,500 $429,300 $14,800 Information Technology $416,020 $445,325 $472,400 $473,500 $1,100 Legal $226,545 $255,944 $286,000 $305,500 $19,500 Civil Service $15,218 $18,132 $19,300 $19,300 $0 Central Services $277,331 $288,023 $283,220 $304,700 $21,480 Law Enforcement $4,439,146 $4,799,743 $5,124,885 $4,875,025 -$249,860 Jail Services $524,235 $1,008,506 $1,040,500 $1,104,000 $63,500 Planning $347,874 $380,613 $573,720 $471,100 -$102,620 Streets $1,375,728 $1,262,379 $1,468,641 $1,387,451 -$81,190 NPDES $759,728 $3,359,901 $4,798,225 $647,925 -$4,150,300 Building $255,341 $154,759 $235,370 $255,050 $19,680 Mayor's Office $166,741 $180,433 $200,550 $180,350 -$20,200 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 31 EXHIBIT A Human Resources $61,554 $69,073 $99,300 $99,350 $50 Events - PFOF $16,440 $8,397 $11,000 $11,000 $0 Total Expenditures:$27,047,845 $28,892,584 $25,303,576 $25,597,471 $293,895 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies and Services (42.8%)Supplies and Services (42.8%)Supplies and Services (42.8%) Salaries and Benefits (36.4%)Salaries and Benefits (36.4%)Salaries and Benefits (36.4%) Capital Outlay (10.7%)Capital Outlay (10.7%)Capital Outlay (10.7%) Other Financing Uses (7.1%)Other Financing Uses (7.1%)Other Financing Uses (7.1%) Debt Service Principal (2%)Debt Service Principal (2%)Debt Service Principal (2%) Debt Service Interest (0.9%)Debt Service Interest (0.9%)Debt Service Interest (0.9%) Expense Objects Other Financing Uses $3,070,506 $2,139,170 $1,597,150 $1,828,500 $231,350 Salaries and Benefits $7,639,616 $8,593,187 $9,216,041 $9,326,651 $110,610 Supplies and Services $4,453,435 $4,496,692 $6,108,585 $10,958,045 $4,849,460 Capital Outlay $11,206,513 $12,996,759 $7,694,500 $2,748,250 -$4,946,250 Debt Service Principal $446,625 $455,398 $480,600 $517,550 $36,950 Debt Service Interest $231,150 $211,377 $206,700 $218,475 $11,775 Total Expense Objects:$27,047,845 $28,892,584 $25,303,576 $25,597,471 $293,895 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 32 EXHIBIT A 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 $11.04M of revenue in FY2026, which represents a 7.8% increase over the prior year. Budgeted expenditures are projected to decrease by 2.5% or $273.95K to $10.85M in FY2026. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures FY2023 FY2024 FY2025 FY2026 $0 $2.5M $5M $7.5M $10M $12.5M City of East Wenatchee | Budget Book 2026 Page 33 EXHIBIT A Revenues by Source Projected 2026 Revenues by Source Taxes (84.1%)Taxes (84.1%)Taxes (84.1%) Intergovernmental Revenues (5.9%)Intergovernmental Revenues (5.9%)Intergovernmental Revenues (5.9%) Licenses and Permits (3.3%)Licenses and Permits (3.3%)Licenses and Permits (3.3%) Miscellaneous Revenues (3.1%)Miscellaneous Revenues (3.1%)Miscellaneous Revenues (3.1%) Charges for Goods and Services (1.9%)Charges for Goods and Services (1.9%)Charges for Goods and Services (1.9%) Fines and Penalties (1.4%)Fines and Penalties (1.4%)Fines and Penalties (1.4%) Other Financing Sources (0.3%)Other Financing Sources (0.3%)Other Financing Sources (0.3%) Revenue Source Taxes $7,414,248 $8,477,261 $8,440,000 $9,290,000 $850,000 Licenses and Permits $373,088 $337,463 $322,000 $360,900 $38,900 Intergovernmental Revenues $681,767 $660,796 $753,000 $649,050 -$103,950 Charges for Goods and Services $211,853 $204,845 $205,000 $213,500 $8,500 Fines and Penalties $139,142 $157,709 $144,000 $154,000 $10,000 Miscellaneous Revenues $460,360 $498,743 $382,000 $343,000 -$39,000 Other Increases in Fund Resources $32 $0 $0 $0 $0 Other Financing Sources $213,568 $303,126 $0 $33,000 $33,000 Total Revenue Source:$9,494,058 $10,639,941 $10,246,000 $11,043,450 $797,450 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 34 EXHIBIT A Expenditures by Function Budgeted Expenditures by Function Law Enforcement (45%)Law Enforcement (45%)Law Enforcement (45%) Jail Services (10.2%)Jail Services (10.2%)Jail Services (10.2%) General Government (7.5%)General Government (7.5%)General Government (7.5%) Municipal Court (6.2%)Municipal Court (6.2%)Municipal Court (6.2%) Information Technology (4.4%)Information Technology (4.4%)Information Technology (4.4%) Planning (4.3%)Planning (4.3%)Planning (4.3%) Finance (4%)Finance (4%)Finance (4%) Legislative (3.6%)Legislative (3.6%)Legislative (3.6%) Legal (2.8%)Legal (2.8%)Legal (2.8%) Central Services (2.8%)Central Services (2.8%)Central Services (2.8%) Building (2.4%)Building (2.4%)Building (2.4%) Public Works (2.1%)Public Works (2.1%)Public Works (2.1%) Mayor's Office (1.7%)Mayor's Office (1.7%)Mayor's Office (1.7%) City Clerk (1.6%)City Clerk (1.6%)City Clerk (1.6%) Human Resources (0.9%)Human Resources (0.9%)Human Resources (0.9%) Expenditures Public Works $194,191 $202,576 $219,200 $229,150 $9,950 Total Public Works:$194,191 $202,576 $219,200 $229,150 $9,950 General Government $1,696,859 $865,159 $874,100 $818,200 -$55,900 Total General Government:$1,696,859 $865,159 $874,100 $818,200 -$55,900 Legislative $303,446 $341,534 $379,700 $390,775 $11,075 Total Legislative:$303,446 $341,534 $379,700 $390,775 $11,075 Municipal Court $581,335 $598,931 $645,205 $671,705 $26,500 Total Municipal Court:$581,335 $598,931 $645,205 $671,705 $26,500 City Clerk $173,751 $174,237 $207,650 $178,550 -$29,100 Total City Clerk:$173,751 $174,237 $207,650 $178,550 -$29,100 Internal Services $38,420 $34,666 $43,500 $39,600 -$3,900 Total Internal Services:$38,420 $34,666 $43,500 $39,600 -$3,900 Finance $368,389 $394,834 $414,500 $429,300 $14,800 Total Finance:$368,389 $394,834 $414,500 $429,300 $14,800 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 35 EXHIBIT A Information Technology $416,020 $445,325 $472,400 $473,500 $1,100 Total Information Technology:$416,020 $445,325 $472,400 $473,500 $1,100 Legal $226,545 $255,944 $286,000 $305,500 $19,500 Total Legal:$226,545 $255,944 $286,000 $305,500 $19,500 Civil Service $15,218 $18,132 $19,300 $19,300 $0 Total Civil Service:$15,218 $18,132 $19,300 $19,300 $0 Central Services $277,331 $288,023 $283,220 $304,700 $21,480 Total Central Services:$277,331 $288,023 $283,220 $304,700 $21,480 Law Enforcement Law Enforcement $4,439,146 $4,799,743 $0 $0 $0 Law Enforcement - Administration $0 $0 $691,835 $557,925 -$133,910 Law Enforcement - Narcotics K-9 $0 $0 $200,050 $229,550 $29,500 Law Enforcement - Patrol $0 $0 $2,633,700 $2,412,000 -$221,700 Law Enforcement - Records/Evidence $0 $0 $483,650 $492,150 $8,500 Law Enforcement - SRO's $0 $0 $333,600 $352,850 $19,250 Law Enforcement - Detectives $0 $0 $757,550 $807,050 $49,500 Law Enforcement - SWAT $0 $0 $24,500 $23,500 -$1,000 Total Law Enforcement:$4,439,146 $4,799,743 $5,124,885 $4,875,025 -$249,860 Jail Services $524,235 $1,008,506 $1,040,500 $1,104,000 $63,500 Total Jail Services:$524,235 $1,008,506 $1,040,500 $1,104,000 $63,500 Planning $347,874 $380,613 $573,720 $471,100 -$102,620 Total Planning:$347,874 $380,613 $573,720 $471,100 -$102,620 Building $255,341 $154,759 $235,370 $255,050 $19,680 Total Building:$255,341 $154,759 $235,370 $255,050 $19,680 Mayor's Office $166,741 $180,433 $200,550 $180,350 -$20,200 Total Mayor's Office:$166,741 $180,433 $200,550 $180,350 -$20,200 Human Resources $61,554 $69,073 $99,300 $99,350 $50 Total Human Resources:$61,554 $69,073 $99,300 $99,350 $50 Total Expenditures:$10,086,398 $10,212,490 $11,119,100 $10,845,155 -$273,945 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 36 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Salaries and Benefits (72.9%)Salaries and Benefits (72.9%)Salaries and Benefits (72.9%) Supplies and Services (22.7%)Supplies and Services (22.7%)Supplies and Services (22.7%) Other Financing Uses (3.3%)Other Financing Uses (3.3%)Other Financing Uses (3.3%) Capital Outlay (0.7%)Capital Outlay (0.7%)Capital Outlay (0.7%) Debt Service Principal (0.4%)Debt Service Principal (0.4%)Debt Service Principal (0.4%) Expense Objects Other Financing Uses $963,500 $355,500 $358,500 $361,500 $3,000 Salaries and Benefits $6,551,927 $7,473,022 $7,919,350 $7,908,200 -$11,150 Supplies and Services $2,373,251 $2,251,610 $2,662,650 $2,461,355 -$201,295 Capital Outlay $171,412 $116,683 $140,500 $76,000 -$64,500 Debt Service Principal $26,309 $15,675 $38,100 $38,100 $0 Total Expense Objects:$10,086,398 $10,212,490 $11,119,100 $10,845,155 -$273,945 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 37 EXHIBIT A 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 $55K of revenue in FY2026, which represents a 7.8% increase over the prior year. Budgeted expenditures are projected to increase by 0% or $0 to $0 in FY2026. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Budgeted Expenditures FY2023 FY2024 FY2025 FY2026 $0 $20K $40K $60K $80K Revenues by Source Revenue Source Miscellaneous Revenues $2,068 $10,674 $1,000 $5,000 $4,000 Other Financing Sources $50,000 $50,000 $50,000 $50,000 $0 Total Revenue Source:$52,068 $60,674 $51,000 $55,000 $4,000 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 38 EXHIBIT A 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 $1.27M of revenue in FY2026, which represents a 8.0% decrease over the prior year. Budgeted expenditures are projected to decrease by 5.5% or $81.19K to $1.39M in FY2026. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures FY2023 FY2024 FY2025 FY2026 $0 $500K $1M $1.5M $2M City of East Wenatchee | Budget Book 2026 Page 39 EXHIBIT A Revenue by Fund Budgeted and Historical 2026 Revenue by Fund Mi l l i o n s Grey background indicates budgeted figures. Street Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.25 0.5 0.75 1 1.25 1.5 Street Fund $1,348,342 $1,327,512 $1,380,000 $1,270,250 -$109,750 Total Street Fund:$1,348,342 $1,327,512 $1,380,000 $1,270,250 -$109,750 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 40 EXHIBIT A Revenues by Source Projected 2026 Revenues by Source Taxes (78.7%)Taxes (78.7%)Taxes (78.7%) Intergovernmental Revenues (20.9%)Intergovernmental Revenues (20.9%)Intergovernmental Revenues (20.9%) Licenses and Permits (0.2%)Licenses and Permits (0.2%)Licenses and Permits (0.2%) Miscellaneous Revenues (0.2%)Miscellaneous Revenues (0.2%)Miscellaneous Revenues (0.2%) Revenue Source Taxes $1,050,000 $1,050,000 $1,100,000 $1,000,000 -$100,000 Licenses and Permits $2,362 $2,775 $2,000 $2,750 $750 Intergovernmental Revenues $280,972 $269,992 $276,000 $265,000 -$11,000 Charges for Goods and Services $4,060 $423 $0 $0 $0 Miscellaneous Revenues $3,987 $4,058 $2,000 $2,500 $500 Other Financing Sources $6,962 $264 $0 $0 $0 Total Revenue Source:$1,348,342 $1,327,512 $1,380,000 $1,270,250 -$109,750 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 41 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Salaries and Benefits (58.6%)Salaries and Benefits (58.6%)Salaries and Benefits (58.6%) Supplies and Services (41.4%)Supplies and Services (41.4%)Supplies and Services (41.4%) Expense Objects Other Financing Uses $100,000 $0 $0 $0 $0 Salaries and Benefits $740,017 $709,187 $871,891 $816,251 -$55,640 Supplies and Services $619,770 $555,809 $601,750 $576,200 -$25,550 Total Expense Objects:$1,459,787 $1,264,995 $1,473,641 $1,392,451 -$81,190 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 42 EXHIBIT A 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 $33K of revenue in FY2026, which represents a 0% increase over the prior year. Budgeted expenditures are projected to increase by 0% or $0 to $0 in FY2026. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2023 FY2024 FY2025 FY2026 $0 $10K $20K $30K $40K $50K City of East Wenatchee | Budget Book 2026 Page 43 EXHIBIT A Revenue by Fund Budgeted and Historical 2026 Revenue by Fund Mi l l i o n s Grey background indicates budgeted figures. Affordable Housing Sales Tax Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.005 0.01 0.015 0.02 0.025 0.03 0.035 0.04 Affordable Housing Sales Tax Fund $34,613 $34,197 $33,000 $33,000 $0 Total Affordable Housing Sales Tax Fund:$34,613 $34,197 $33,000 $33,000 $0 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 44 EXHIBIT A Revenues by Source Projected 2026 Revenues by Source Taxes (97%)Taxes (97%)Taxes (97%) Miscellaneous Revenues (3%)Miscellaneous Revenues (3%)Miscellaneous Revenues (3%) Revenue Source Taxes $34,368 $32,553 $32,000 $32,000 $0 Miscellaneous Revenues $245 $1,645 $1,000 $1,000 $0 Total Revenue Source:$34,613 $34,197 $33,000 $33,000 $0 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 45 EXHIBIT A 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 specied population groups whose income is 60% or less of the county median income. Summary The City of East Wenatchee is projecting $550K of revenue in FY2026, which represents a 8.3% decrease over the prior year. Budgeted expenditures are projected to decrease by 8.3% or $50K to $550K in FY2026. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures FY2023 FY2024 FY2025 FY2026 $0 $200K $400K $600K $800K City of East Wenatchee | Budget Book 2026 Page 46 EXHIBIT A Revenue by Fund Budgeted and Historical 2026 Revenue by Fund Mi l l i o n s Grey background indicates budgeted figures. Housing & Related Services Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 Housing & Related Services Fund $602,526 $606,083 $600,000 $550,000 -$50,000 Total Housing & Related Services Fund:$602,526 $606,083 $600,000 $550,000 -$50,000 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 47 EXHIBIT A Revenues by Source Budgeted and Historical 2026 Revenues by Source Mi l l i o n s Grey background indicates budgeted figures. Miscellaneous Revenues Taxes FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 Revenue Source Taxes $602,499 $605,949 $600,000 $550,000 -$50,000 Miscellaneous Revenues $28 $134 $0 $0 $0 Total Revenue Source:$602,526 $606,083 $600,000 $550,000 -$50,000 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 48 EXHIBIT A Transportation Benet District Fund Any city that has formed a transportation benet district (TBD) may impose a sales tax up to 0.2% to fund TBD projects (RCW 82.14.0455, RCW 36.73.040(3)(a), and RCW 36.73.065(1)). The City of East Wenatchee opted to impose a 0.1% sales tax through a City Council vote in 2022, 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 $553K of revenue in FY2026, which represents a 4.0% decrease over the prior year. Budgeted expenditures are projected to increase by 33.6% or $222K to $882.2K in FY2026. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures FY2023 FY2024 FY2025 FY2026 $0 $250K $500K $750K $1M City of East Wenatchee | Budget Book 2026 Page 49 EXHIBIT A Revenue by Fund Budgeted and Historical 2026 Revenue by Fund Mi l l i o n s Grey background indicates budgeted figures. Transportation Benefit District Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 Transportation Benefit District Fund $515,675 $604,466 $576,000 $553,000 -$23,000 Total Transportation Benefit District Fund:$515,675 $604,466 $576,000 $553,000 -$23,000 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Preliminary 10.31.2025 v2 ($ Change) Revenues by Source City of East Wenatchee | Budget Book 2026 Page 50 EXHIBIT A Budgeted and Historical 2026 Revenues by Source Mi l l i o n s Grey background indicates budgeted figures. Miscellaneous Revenues Taxes FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 Revenue Source Taxes $514,125 $598,123 $575,000 $550,000 -$25,000 Miscellaneous Revenues $1,550 $6,343 $1,000 $3,000 $2,000 Total Revenue Source:$515,675 $604,466 $576,000 $553,000 -$23,000 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 51 EXHIBIT A 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 Ofce and Chelan County Sheriff's Ofce was established to respond to high risk criminal occurrences in both the cities and counties of the participating jurisdictions. In 2026, each jurisdiction will begin contributing $21,000 to the fund annually, except for the City of East Wenatchee, which will contribute $19,500 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 $83.5K of revenue in FY2026, which represents a 16.8% increase over the prior year. Budgeted expenditures are projected to increase by 44.0% or $20K to $65.5K in FY2026. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2023 FY2024 FY2025 FY2026 $0 $50K $100K $150K $200K City of East Wenatchee | Budget Book 2026 Page 52 EXHIBIT A Revenue by Fund Budgeted and Historical 2026 Revenue by Fund Mi l l i o n s Grey background indicates budgeted figures. SWAT Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.025 0.05 0.075 0.1 0.125 0.15 0.175 0.2 SWAT Fund $171,055 $60,930 $71,500 $83,500 $12,000 Total SWAT Fund:$171,055 $60,930 $71,500 $83,500 $12,000 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 53 EXHIBIT A Revenues by Source Projected 2026 Revenues by Source Intergovernmental Revenues (75.4%)Intergovernmental Revenues (75.4%)Intergovernmental Revenues (75.4%) Other Financing Sources (23.4%)Other Financing Sources (23.4%)Other Financing Sources (23.4%) Miscellaneous Revenues (1.2%)Miscellaneous Revenues (1.2%)Miscellaneous Revenues (1.2%) Revenue Source Intergovernmental Revenues $157,468 $45,000 $54,000 $63,000 $9,000 Miscellaneous Revenues $87 $2,430 $1,000 $1,000 $0 Other Financing Sources $13,500 $13,500 $16,500 $19,500 $3,000 Total Revenue Source:$171,055 $60,930 $71,500 $83,500 $12,000 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 54 EXHIBIT A Library Fund The North Central Regional Library District contracts with the City to provide space for the library to serve the citizens of the City and surrounding area.  The City allocates a proportionate share of the cost of contracted janitorial services, and utilities to the library, and gets reimbursed at a rate of $4.00 per square foot that the library occupies. Summary The City of East Wenatchee is projecting $6.1K of revenue in FY2026, which represents a 1.7% increase over the prior year. Budgeted expenditures are projected to increase by 50% or $5K to $15K in FY2026. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures FY2023 FY2024 FY2025 FY2026 $0 $5K $10K $15K $20K City of East Wenatchee | Budget Book 2026 Page 55 EXHIBIT A Revenue by Fund Budgeted and Historical 2026 Revenue by Fund Mi l l i o n s Grey background indicates budgeted figures. Library Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.002 0.004 0.006 0.008 Library Fund $7,568 $6,596 $6,000 $6,100 $100 Total Library Fund:$7,568 $6,596 $6,000 $6,100 $100 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 56 EXHIBIT A Revenues by Source Projected 2026 Revenues by Source Charges for Goods and Services (98.4%)Charges for Goods and Services (98.4%)Charges for Goods and Services (98.4%) Miscellaneous Revenues (1.6%)Miscellaneous Revenues (1.6%)Miscellaneous Revenues (1.6%) Revenue Source Charges for Goods and Services $7,500 $6,264 $6,000 $6,000 $0 Miscellaneous Revenues $68 $332 $0 $100 $100 Total Revenue Source:$7,568 $6,596 $6,000 $6,100 $100 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 57 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. Library Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.0025 0.005 0.0075 0.01 0.0125 0.015 0.0175 Library Fund $7,435 $9,519 $10,000 $15,000 $5,000 Total Library Fund:$7,435 $9,519 $10,000 $15,000 $5,000 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 58 EXHIBIT A Expenditures by Expense Type Budgeted and Historical Expenditures by Expense Type Mi l l i o n s Grey background indicates budgeted figures. Supplies and Services FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.0025 0.005 0.0075 0.01 0.0125 0.015 0.0175 Expense Objects Supplies and Services $7,435 $9,519 $10,000 $15,000 $5,000 Total Expense Objects:$7,435 $9,519 $10,000 $15,000 $5,000 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 59 EXHIBIT A 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 $452.5K of revenue in FY2026, which represents a 0.3% increase over the prior year. Budgeted expenditures are projected to increase by 32.0% or $143.35K to $592K in FY2026. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures FY2023 FY2024 FY2025 FY2026 $0 $200K $400K $600K $800K City of East Wenatchee | Budget Book 2026 Page 60 EXHIBIT A Revenue by Fund Budgeted and Historical 2026 Revenue by Fund Mi l l i o n s Grey background indicates budgeted figures. Hotel/Motel Tax Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.1 0.2 0.3 0.4 0.5 0.6 Hotel/Motel Tax Fund $440,628 $490,208 $451,000 $452,500 $1,500 Total Hotel/Motel Tax Fund:$440,628 $490,208 $451,000 $452,500 $1,500 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 61 EXHIBIT A Revenues by Source Budgeted and Historical 2026 Revenues by Source Mi l l i o n s Grey background indicates budgeted figures. Miscellaneous Revenues Taxes FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.1 0.2 0.3 0.4 0.5 0.6 Revenue Source Taxes $439,327 $482,901 $450,000 $450,000 $0 Miscellaneous Revenues $1,301 $7,307 $1,000 $2,500 $1,500 Total Revenue Source:$440,628 $490,208 $451,000 $452,500 $1,500 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 62 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. Hotel/Motel Tax Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 Hotel/Motel Tax Fund $363,943 $459,939 $448,650 $592,000 $143,350 Total Hotel/Motel Tax Fund:$363,943 $459,939 $448,650 $592,000 $143,350 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 63 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies and Services (56.9%)Supplies and Services (56.9%)Supplies and Services (56.9%) Other Financing Uses (43.1%)Other Financing Uses (43.1%)Other Financing Uses (43.1%) Expense Objects Other Financing Uses $161,000 $219,000 $196,650 $255,000 $58,350 Supplies and Services $202,943 $240,939 $252,000 $337,000 $85,000 Total Expense Objects:$363,943 $459,939 $448,650 $592,000 $143,350 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 64 EXHIBIT A 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 $0 of revenue in FY2026, which represents a 100% decrease over the prior year. Budgeted expenditures are projected to increase by 1,400% or $7K to $7.5K in FY2026. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2023 FY2024 FY2025 FY2026 $0 $2K $4K $6K $8K City of East Wenatchee | Budget Book 2026 Page 65 EXHIBIT A Revenue by Fund Budgeted and Historical 2026 Revenue by Fund Mi l l i o n s Drug Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 0 0.00002 0.00004 0.00006 0.00008 0.0001 0.00012 Drug Fund $32 $17 $100 $0 -$100 Total Drug Fund:$32 $17 $100 $0 -$100 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 66 EXHIBIT A 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 dened in RCW 8.14.330(1)(c) and may not supplant or replace existing funding. Special Programs is distributed to all cities on a strictly per 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 $25.7K of revenue in FY2026, which represents a 4.5% increase over the prior year. Budgeted expenditures are projected to increase by 32% or $8K to $33K in FY2026. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures FY2023 FY2024 FY2025 FY2026 $0 $10K $20K $30K $40K City of East Wenatchee | Budget Book 2026 Page 67 EXHIBIT A Revenue by Fund Budgeted and Historical 2026 Revenue by Fund Mi l l i o n s Grey background indicates budgeted figures. Criminal Justice Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.005 0.01 0.015 0.02 0.025 0.03 Criminal Justice Fund $23,245 $24,633 $24,600 $25,700 $1,100 Total Criminal Justice Fund:$23,245 $24,633 $24,600 $25,700 $1,100 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 68 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. Criminal Justice Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.005 0.01 0.015 0.02 0.025 0.03 0.035 Criminal Justice Fund $20,000 $25,000 $25,000 $33,000 $8,000 Total Criminal Justice Fund:$20,000 $25,000 $25,000 $33,000 $8,000 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 69 EXHIBIT A 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 trafc 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 benets of .83 FTE of an Events Director/Public Information Ofcer, in addition to the operational costs of hosting each of the respective events mentioned above. Summary The City of East Wenatchee is projecting $281.85K of revenue in FY2026, which represents a 27.6% increase over the prior year. Budgeted expenditures are projected to increase by 16.5% or $39.47K to $278.1K in FY2026. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures FY2023 FY2024 FY2025 FY2026 $0 $100K $200K $300K City of East Wenatchee | Budget Book 2026 Page 70 EXHIBIT A Revenue by Fund Budgeted and Historical 2026 Revenue by Fund Mi l l i o n s Grey background indicates budgeted figures. Events Board Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.05 0.1 0.15 0.2 0.25 0.3 Events Board Fund $190,855 $248,079 $220,900 $281,850 $60,950 Total Events Board Fund:$190,855 $248,079 $220,900 $281,850 $60,950 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 71 EXHIBIT A Revenues by Source Projected 2026 Revenues by Source Other Financing Sources (90.5%)Other Financing Sources (90.5%)Other Financing Sources (90.5%) Charges for Goods and Services (8.1%)Charges for Goods and Services (8.1%)Charges for Goods and Services (8.1%) Miscellaneous Revenues (1.4%)Miscellaneous Revenues (1.4%)Miscellaneous Revenues (1.4%) Revenue Source Charges for Goods and Services $24,391 $25,371 $20,250 $22,850 $2,600 Miscellaneous Revenues $5,464 $3,708 $4,000 $4,000 $0 Other Financing Sources $161,000 $219,000 $196,650 $255,000 $58,350 Total Revenue Source:$190,855 $248,079 $220,900 $281,850 $60,950 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 72 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. Events Board Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.05 0.1 0.15 0.2 0.25 0.3 Events Board Fund $199,129 $223,002 $238,630 $278,100 $39,470 Total Events Board Fund:$199,129 $223,002 $238,630 $278,100 $39,470 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 73 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Salaries and Benefits (71.6%)Salaries and Benefits (71.6%)Salaries and Benefits (71.6%) Supplies and Services (28.4%)Supplies and Services (28.4%)Supplies and Services (28.4%) Expense Objects Salaries and Benefits $125,593 $150,538 $144,000 $199,100 $55,100 Supplies and Services $62,392 $72,464 $94,630 $79,000 -$15,630 Capital Outlay $11,144 $0 $0 $0 $0 Total Expense Objects:$199,129 $223,002 $238,630 $278,100 $39,470 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 74 EXHIBIT A 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.  Now, a combination of 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 Public Works. Summary The City of East Wenatchee is projecting $669K of revenue in FY2026, which represents a 3.2% increase over the prior year. Budgeted expenditures are projected to increase by 3.3% or $21.1K to $670.3K in FY2026. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2023 FY2024 FY2025 FY2026 $0 $200K $400K $600K $800K $1M City of East Wenatchee | Budget Book 2026 Page 75 EXHIBIT A Revenue by Fund Budgeted and Historical 2026 Revenue by Fund Mi l l i o n s Grey background indicates budgeted figures. Bond Redemption Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 Bond Redemption Fund $605,133 $647,058 $648,000 $669,000 $21,000 Total Bond Redemption Fund:$605,133 $647,058 $648,000 $669,000 $21,000 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 76 EXHIBIT A Revenues by Source Budgeted and Historical 2026 Revenues by Source Mi l l i o n s Grey background indicates budgeted figures. Miscellaneous Revenues Other Financing Sources FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 Revenue Source Miscellaneous Revenues $133 $58 $1,000 $0 -$1,000 Other Financing Sources $605,000 $647,000 $647,000 $669,000 $22,000 Total Revenue Source:$605,133 $647,058 $648,000 $669,000 $21,000 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 77 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. Bond Redemption Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 Bond Redemption Fund $649,066 $648,700 $649,200 $670,300 $21,100 Total Bond Redemption Fund:$649,066 $648,700 $649,200 $670,300 $21,100 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 78 EXHIBIT A 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 $8.34M of revenue in FY2026, which represents a 104.7% increase over the prior year. Budgeted expenditures are projected to increase by 103.6% or $4.33M to $8.51M in FY2026. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures FY2023 FY2024 FY2025 FY2026 $0 $2.5M $5M $7.5M $10M $12.5M City of East Wenatchee | Budget Book 2026 Page 79 EXHIBIT A Revenue by Fund Budgeted and Historical 2026 Revenue by Fund Mi l l i o n s Grey background indicates budgeted figures. Street Improvements Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 2 4 6 8 10 12 Street Improvements Fund $7,541,037 $9,668,307 $4,076,900 $8,343,612 $4,266,712 Total Street Improvements Fund:$7,541,037 $9,668,307 $4,076,900 $8,343,612 $4,266,712 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 80 EXHIBIT A Revenues by Source Projected 2026 Revenues by Source Intergovernmental Revenues (83.2%)Intergovernmental Revenues (83.2%)Intergovernmental Revenues (83.2%) Other Financing Sources (16.8%)Other Financing Sources (16.8%)Other Financing Sources (16.8%) Revenue Source Intergovernmental Revenues $5,905,161 $8,727,827 $1,586,400 $6,943,612 $5,357,212 Charges for Goods and Services $333,124 $0 $0 $0 $0 Miscellaneous Revenues $6,952 $55 $0 $0 $0 Other Financing Sources $1,295,800 $940,424 $2,490,500 $1,400,000 -$1,090,500 Total Revenue Source:$7,541,037 $9,668,307 $4,076,900 $8,343,612 $4,266,712 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 81 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. Street Improvements Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 2 4 6 8 10 12 Street Improvements Fund $7,322,737 $9,595,803 $4,179,000 $8,506,690 $4,327,690 Total Street Improvements Fund:$7,322,737 $9,595,803 $4,179,000 $8,506,690 $4,327,690 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 82 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies and Services (74.2%)Supplies and Services (74.2%)Supplies and Services (74.2%) Capital Outlay (25.8%)Capital Outlay (25.8%)Capital Outlay (25.8%) Expense Objects Other Financing Uses $200,000 $300,000 $0 $0 $0 Supplies and Services $215,496 $214,661 $1,380,000 $6,314,440 $4,934,440 Capital Outlay $6,907,240 $9,081,142 $2,799,000 $2,192,250 -$606,750 Total Expense Objects:$7,322,737 $9,595,803 $4,179,000 $8,506,690 $4,327,690 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 83 EXHIBIT A Capital Improvements Fund Capital Improvements for this fund are specically 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 classied 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 $623.5K of revenue in FY2026, which represents a 55.5% increase over the prior year. Budgeted expenditures are projected to increase by 16.4% or $95K to $675K in FY2026. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures FY2023 FY2024 FY2025 FY2026 $0 $1M $2M $3M $4M $5M City of East Wenatchee | Budget Book 2026 Page 84 EXHIBIT A Revenue by Fund Budgeted and Historical 2026 Revenue by Fund Mi l l i o n s Grey background indicates budgeted figures. Capital Improvements Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 Capital Improvements Fund $415,628 $675,413 $401,000 $623,500 $222,500 Total Capital Improvements Fund:$415,628 $675,413 $401,000 $623,500 $222,500 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 85 EXHIBIT A Revenues by Source Projected 2026 Revenues by Source Taxes (76.2%)Taxes (76.2%)Taxes (76.2%) Intergovernmental Revenues (23.3%)Intergovernmental Revenues (23.3%)Intergovernmental Revenues (23.3%) Miscellaneous Revenues (0.5%)Miscellaneous Revenues (0.5%)Miscellaneous Revenues (0.5%) Revenue Source Taxes $404,021 $459,609 $400,000 $475,000 $75,000 Intergovernmental Revenues $0 $0 $0 $145,500 $145,500 Miscellaneous Revenues $11,607 $8,661 $1,000 $3,000 $2,000 Other Financing Sources $0 $207,144 $0 $0 $0 Total Revenue Source:$415,628 $675,413 $401,000 $623,500 $222,500 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 86 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. Capital Improvements Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 1 2 3 4 5 Capital Improvements Fund Other Financing Uses $605,000 $355,000 $355,000 $355,000 $0 Capital Outlay $3,358,017 $539,301 $225,000 $320,000 $95,000 Total Capital Improvements Fund:$3,963,017 $894,301 $580,000 $675,000 $95,000 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 87 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Other Financing Uses (52.6%)Other Financing Uses (52.6%)Other Financing Uses (52.6%) Capital Outlay (47.4%)Capital Outlay (47.4%)Capital Outlay (47.4%) Expense Objects Other Financing Uses $605,000 $355,000 $355,000 $355,000 $0 Capital Outlay $3,358,017 $539,301 $225,000 $320,000 $95,000 Total Expense Objects:$3,963,017 $894,301 $580,000 $675,000 $95,000 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 88 EXHIBIT A Stormwater Any city or town may impose a business and occupation tax upon the income (as dened by local ordinance) of public and private utilities providing services within 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 $1.34M of revenue in FY2026, which represents a 68.3% decrease over the prior year. Budgeted expenditures are projected to decrease by 81.9% or $4.06M to $895.08K in FY2026. Actual Revenue Source Budgeted Revenue Source Actual Expenditures Budgeted Expenditures FY2023 FY2024 FY2025 FY2026 $0 $2M $4M $6M $8M City of East Wenatchee | Budget Book 2026 Page 89 EXHIBIT A Revenue by Fund Budgeted and Historical 2026 Revenue by Fund Mi l l i o n s Grey background indicates budgeted figures. Stormwater FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 1 2 3 4 5 Stormwater $831,565 $3,740,570 $4,209,500 $1,335,500 -$2,874,000 Total Stormwater:$831,565 $3,740,570 $4,209,500 $1,335,500 -$2,874,000 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 90 EXHIBIT A Revenues by Source Projected 2026 Revenues by Source Charges for Goods and Services (87.8%)Charges for Goods and Services (87.8%)Charges for Goods and Services (87.8%) Intergovernmental Revenues (12.2%)Intergovernmental Revenues (12.2%)Intergovernmental Revenues (12.2%) Budgeted and Historical 2026 Revenues by Source Mi l l i o n s Grey background indicates budgeted figures. Miscellaneous Revenues Other Increases in Fund Resources Intergovernmental Revenues Charges for Goods and Services FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 1 2 3 4 5 City of East Wenatchee | Budget Book 2026 Page 91 EXHIBIT A Revenue Source Intergovernmental Revenues $258,830 $3,068,717 $3,243,500 $162,500 -$3,081,000 Charges for Goods and Services $551,192 $659,953 $966,000 $1,173,000 $207,000 Miscellaneous Revenues $20,655 $10,718 $0 $0 $0 Other Increases in Fund Resources $889 $1,181 $0 $0 $0 Total Revenue Source:$831,565 $3,740,570 $4,209,500 $1,335,500 -$2,874,000 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 92 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. Stormwater FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 1 2 3 4 5 6 Stormwater Other Financing Uses $260,508 -$100 $2,000 $2,000 $0 Salaries and Benefits $171,929 $190,551 $226,800 $341,600 $114,800 Supplies and Services $272,439 $314,219 $374,355 $363,850 -$10,505 Capital Outlay $469,506 $3,052,403 $4,350,000 $160,000 -$4,190,000 Debt Service Principal $2,400 $2,400 $0 $6,350 $6,350 Debt Service Interest $0 $0 $0 $21,275 $21,275 Total Stormwater:$1,176,781 $3,559,473 $4,953,155 $895,075 -$4,058,080 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 93 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies and Services (40.7%)Supplies and Services (40.7%)Supplies and Services (40.7%) Salaries and Benefits (38.2%)Salaries and Benefits (38.2%)Salaries and Benefits (38.2%) Capital Outlay (17.9%)Capital Outlay (17.9%)Capital Outlay (17.9%) Debt Service Interest (2.4%)Debt Service Interest (2.4%)Debt Service Interest (2.4%) Debt Service Principal (0.7%)Debt Service Principal (0.7%)Debt Service Principal (0.7%) Other Financing Uses (0.2%)Other Financing Uses (0.2%)Other Financing Uses (0.2%) Expense Objects Other Financing Uses $260,508 -$100 $2,000 $2,000 $0 Salaries and Benefits $171,929 $190,551 $226,800 $341,600 $114,800 Supplies and Services $272,439 $314,219 $374,355 $363,850 -$10,505 Capital Outlay $469,506 $3,052,403 $4,350,000 $160,000 -$4,190,000 Debt Service Principal $2,400 $2,400 $0 $6,350 $6,350 Debt Service Interest $0 $0 $0 $21,275 $21,275 Total Expense Objects:$1,176,781 $3,559,473 $4,953,155 $895,075 -$4,058,080 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 94 EXHIBIT A Equipment Purchase, Repair & Replacement Fund Equipment Rental and Revolving funds, also known as ER&R funds, are established to provide equipment rental services within a local government. They increase government efciency by giving the government a way to allow expensive equipment and supplies to be 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 prot). 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 $111K of revenue in FY2026, which represents a 60.8% decrease over the prior year. Budgeted expenditures are projected to decrease by 41.0% or $131.5K to $189.5K in FY2026. Actual Revenue Source Budgeted Revenue Source Over Budget Revenue Source Actual Expenditures Budgeted Expenditures Over Budget Expenditures FY2023 FY2024 FY2025 FY2026 $0 $250K $500K $750K $1M City of East Wenatchee | Budget Book 2026 Page 95 EXHIBIT A Revenue by Fund Budgeted and Historical 2026 Revenue by Fund Mi l l i o n s Grey background indicates budgeted figures. Equipment Purchase, Repair & Replacement Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.2 0.4 0.6 0.8 1 Equipment Purchase, Repair & Replacement Fund Charges for Goods and Services $256,892 $257,000 $257,000 $107,000 -$150,000 Miscellaneous Revenues $14,950 $24,543 $1,000 $4,000 $3,000 Other Financing Sources $580,116 $43,858 $25,000 $0 -$25,000 Total Equipment Purchase, Repair & Replacement Fund:$851,958 $325,402 $283,000 $111,000 -$172,000 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 96 EXHIBIT A Revenues by Source Budgeted and Historical 2026 Revenues by Source Mi l l i o n s Grey background indicates budgeted figures. Other Financing Sources Miscellaneous Revenues Charges for Goods and Services FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.2 0.4 0.6 0.8 1 Revenue Source Charges for Goods and Services $256,892 $257,000 $257,000 $107,000 -$150,000 Miscellaneous Revenues $14,950 $24,543 $1,000 $4,000 $3,000 Other Financing Sources $580,116 $43,858 $25,000 $0 -$25,000 Total Revenue Source:$851,958 $325,402 $283,000 $111,000 -$172,000 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 97 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. Equipment Purchase, Repair & Replacement Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.1 0.2 0.3 0.4 0.5 Equipment Purchase, Repair & Replacement Fund Salaries and Benefits $50,150 $69,889 $54,000 $61,500 $7,500 Supplies and Services $75,295 $171,261 $87,000 $128,000 $41,000 Capital Outlay $283,274 $192,447 $180,000 $0 -$180,000 Total Equipment Purchase, Repair & Replacement Fund:$408,719 $433,597 $321,000 $189,500 -$131,500 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 98 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies and Services (67.5%)Supplies and Services (67.5%)Supplies and Services (67.5%) Salaries and Benefits (32.5%)Salaries and Benefits (32.5%)Salaries and Benefits (32.5%) Expense Objects Salaries and Benefits $50,150 $69,889 $54,000 $61,500 $7,500 Supplies and Services $75,295 $171,261 $87,000 $128,000 $41,000 Capital Outlay $283,274 $192,447 $180,000 $0 -$180,000 Total Expense Objects:$408,719 $433,597 $321,000 $189,500 -$131,500 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 99 EXHIBIT A DEPARTMENTS City of East Wenatchee | Budget Book 2026 Page 100 EXHIBIT A 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 within City limits, unless specically exempt. All property can be divided into two major categories – real property and personal property. Real property includes land, buildings, structures, and afxed improvements generally classied 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 clarication 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 denes criminal justice purposes as activities that substantially assist the criminal justice system. Utility Taxes – a tax upon the income (as dened 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 prots” and “liquor excise.” Both liquor excise and liquor prots 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 prots 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 2026 Page 101 EXHIBIT A “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. City of East Wenatchee | Budget Book 2026 Page 102 EXHIBIT A Revenues Summary 11,043,450 $797,450 (7.78% vs. prior year) General Fund Revenues Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget FY2023 FY2024 FY2025 FY2026 $0 $10M $2.5M $5M $7.5M $12.5M City of East Wenatchee | Budget Book 2026 Page 103 EXHIBIT A Revenue by Fund Budgeted and Historical 2026 Revenue by Fund Mi l l i o n s Grey background indicates budgeted figures. General Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 10 2.5 5 7.5 12.5 General Fund General Fund Real & Personal Property Tax $1,343,553.64 $1,408,661.44 $1,360,000.00 $1,465,000.00 $105,000.00 Local Retail Sales & Use Tax $4,586,227.06 $4,674,857.99 $4,400,000.00 $4,490,000.00 $90,000.00 Criminal Justice Sales Tax $458,820.29 $489,805.29 $440,000.00 $465,000.00 $25,000.00 Public Safety Sales Tax $550,000.00 $550,000.00 Electric Utility Tax $391,290.08 $377,401.85 $380,000.00 $375,000.00 -$5,000.00 Garbage Utility Tax $292,933.25 $420,000.00 $410,000.00 -$10,000.00 Sewer Utility Tax $298,924.89 $420,000.00 $490,000.00 $70,000.00 Water Utility Tax $286,565.75 $420,000.00 $465,000.00 $45,000.00 Natural Gas Utility Tax $69,382.42 $54,735.89 $60,000.00 $65,000.00 $5,000.00 Gambling Tax $564,974.97 $593,374.46 $540,000.00 $515,000.00 -$25,000.00 Fireworks Permits $100.00 $100.00 $0.00 $0.00 $0.00 Taxicab Licenses & Permits $781.00 $433.00 $1,000.00 $400.00 -$600.00 Franchise Fees - Cable $84,764.40 $85,351.20 $80,000.00 $80,000.00 $0.00 Business Licenses & Permits $153,182.54 $171,058.52 $155,000.00 $175,000.00 $20,000.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 104 EXHIBIT A Building & Structure Permits $128,601.94 $75,209.80 $80,000.00 $100,000.00 $20,000.00 Gun Permits $5,658.00 $5,310.25 $6,000.00 $5,500.00 -$500.00 Bulletproof Vest Grant $2,800.00 $1,680.00 $0.00 $0.00 $0.00 IRS Refund $188.06 $0.00 $0.00 $0.00 Local Cybersecurity Grant $21,360.96 $13,200.00 $13,200.00 CJTC Police Grant - Watches $11,023.52 $0.00 $0.00 $0.00 CJTC Police Grant - Gym Equipment $13,706.00 $0.00 $0.00 WaState Court Equip Reimb $20,000.00 $20,000.00 $20,000.00 $27,000.00 $7,000.00 Traffic Safety Commission Grt $4,937.06 $6,000.00 $2,300.00 -$3,700.00 TSC - Seatbelt Emphasis Patrols $4,864.28 $2,898.50 $2,500.00 $3,000.00 $500.00 TSC - Speed Limit Emphasis $1,555.60 $3,034.55 $1,000.00 $1,500.00 $500.00 Distracted Driving Enforcement Patrol $2,839.73 $477.75 $1,000.00 $1,800.00 $800.00 TSC - DUI Emphasis Patrol $1,148.08 $576.90 $1,500.00 $750.00 -$750.00 Dept. of Commerce Grant $59,642.00 $160,000.00 $62,500.00 -$97,500.00 RIVERCOM 911 Funding Assistance $0.00 $2,820.26 $0.00 $0.00 $0.00 PUD Privilege Tax $47,521.26 $48,420.40 $48,000.00 $48,000.00 $0.00 City Assistance $89,496.42 $89,488.11 $90,000.00 $60,000.00 -$30,000.00 Marijuana Excise Tax Distribution $47,362.56 $48,306.97 $48,000.00 $45,000.00 -$3,000.00 DUI - Cities Allocation $981.22 $1,383.33 $1,000.00 $1,000.00 $0.00 Liquor Excise Tax $99,422.50 $97,739.06 $94,000.00 $98,000.00 $4,000.00 Liquor Board Profits $108,418.23 $107,270.50 $105,000.00 $105,000.00 $0.00 ESD SRO Reimbursement $178,060.35 $137,053.18 $175,000.00 $160,000.00 -$15,000.00 Chelan County PUD Trail Patrol $20,789.47 $0.00 $20,000.00 $20,000.00 Eastmont School District - Sro $45,295.29 $0.00 $0.00 $0.00 Recording Surcharge - Affordable Housing $458.73 $1,406.11 $0.00 $1,500.00 $1,500.00 Waste Management Admin fee $96,156.06 $103,010.37 $90,000.00 $120,000.00 $30,000.00 Election Candidate Filing Fees $1,271.89 $0.00 $0.00 $0.00 Personnel Services $9,382.11 $0.00 $7,500.00 $7,500.00 Patrol Reimbursement $3,157.08 $0.00 $0.00 $0.00 Adult Probation Services $35,000.93 $36,105.67 $35,000.00 $28,000.00 -$7,000.00 Housing of Prisoners $3,575.24 $4,786.47 $5,000.00 $3,000.00 -$2,000.00 Fire Marshall Inspection Services $3,707.00 $385.00 $2,000.00 $1,500.00 -$500.00 Plan Checking Fees $1,734.00 $8,926.03 $25,000.00 $5,000.00 -$20,000.00 Engineering Review Fees $58,157.46 $36,749.11 $40,000.00 $40,000.00 $0.00 Sepa Permits $844.00 $293.00 $1,000.00 $1,000.00 $0.00 Planning & Development Fees $7,040.75 $3,801.00 $7,000.00 $6,000.00 -$1,000.00 Re-Inspection Fee $750.00 $0.00 $0.00 $0.00 Fines And Penalties $131,770.29 $152,013.11 $135,000.00 $150,000.00 $15,000.00 Public Defender Costs $7,371.94 $5,695.76 $9,000.00 $4,000.00 -$5,000.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 105 EXHIBIT A Interest Earnings $298,369.13 $259,882.01 $250,000.00 $165,000.00 -$85,000.00 Gains (Losses) on Sale of Investments $6,188.56 -$2,975.69 $0.00 $0.00 $0.00 Sales Tax Interest $18,673.50 $23,002.79 $15,000.00 $15,000.00 $0.00 Rental Income - 311 9th St NE $13,608.53 $17,951.28 $14,000.00 $17,000.00 $3,000.00 Rental Income - 50 Simon Street $1,500.00 $4,800.00 $48,000.00 $48,000.00 $0.00 Rental Income - Chelan County CRDTF / 50 Simon Street $46,843.23 $47,850.00 $0.00 $0.00 $0.00 Contributions from Nongovernmental Sources $13,116.46 $0.00 $0.00 $0.00 $0.00 Contributions - Shop with a Cop $600.00 $0.00 $0.00 $0.00 K-9 Contributions $7,900.00 $24,113.25 $20,000.00 $20,000.00 $0.00 Donations - National Night Out $2,600.00 $3,300.00 $0.00 $2,000.00 $2,000.00 Sales of Surplus Property $846.72 $3,576.00 $1,000.00 $1,000.00 $0.00 Unclaimed Property $106.00 $1,577.62 $0.00 $0.00 $0.00 Opioid Settlement $19,379.76 $99,994.55 $25,000.00 $50,000.00 $25,000.00 Miscellaneous Revenue $30,628.02 $15,670.71 $9,000.00 $25,000.00 $16,000.00 Engineering Reimbursements $31.50 $0.00 $0.00 $0.00 Transfer-In - Criminal Justice Fund $33,000.00 $33,000.00 Transfer In - Street Imp Fund $200,000.00 $300,000.00 $0.00 $0.00 $0.00 Insurance Recoveries $13,567.98 $3,125.89 $0.00 $0.00 $0.00 Total General Fund:$9,494,057.67 $10,639,941.26 $10,246,000.00 $11,043,450.00 $797,450.00 Total General Fund:$9,494,057.67 $10,639,941.26 $10,246,000.00 $11,043,450.00 $797,450.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 106 EXHIBIT A Revenues by Source Projected 2026 Revenues by Source Taxes (84.1%)Taxes (84.1%)Taxes (84.1%) Intergovernmental Revenues (5.9%)Intergovernmental Revenues (5.9%)Intergovernmental Revenues (5.9%) Licenses and Permits (3.3%)Licenses and Permits (3.3%)Licenses and Permits (3.3%) Miscellaneous Revenues (3.1%)Miscellaneous Revenues (3.1%)Miscellaneous Revenues (3.1%) Charges for Goods and Services (1.9%)Charges for Goods and Services (1.9%)Charges for Goods and Services (1.9%) Fines and Penalties (1.4%)Fines and Penalties (1.4%)Fines and Penalties (1.4%) Other Financing Sources (0.3%)Other Financing Sources (0.3%)Other Financing Sources (0.3%) Revenue Source Taxes Real & Personal Property Tax $1,343,553.64 $1,408,661.44 $1,360,000.00 $1,465,000.00 $105,000.00 Local Retail Sales & Use Tax $4,586,227.06 $4,674,857.99 $4,400,000.00 $4,490,000.00 $90,000.00 Criminal Justice Sales Tax $458,820.29 $489,805.29 $440,000.00 $465,000.00 $25,000.00 Public Safety Sales Tax $550,000.00 $550,000.00 Electric Utility Tax $391,290.08 $377,401.85 $380,000.00 $375,000.00 -$5,000.00 Garbage Utility Tax $292,933.25 $420,000.00 $410,000.00 -$10,000.00 Sewer Utility Tax $298,924.89 $420,000.00 $490,000.00 $70,000.00 Water Utility Tax $286,565.75 $420,000.00 $465,000.00 $45,000.00 Natural Gas Utility Tax $69,382.42 $54,735.89 $60,000.00 $65,000.00 $5,000.00 Gambling Tax $564,974.97 $593,374.46 $540,000.00 $515,000.00 -$25,000.00 Total Taxes:$7,414,248.46 $8,477,260.81 $8,440,000.00 $9,290,000.00 $850,000.00 Licenses and Permits Fireworks Permits $100.00 $100.00 $0.00 $0.00 $0.00 Taxicab Licenses & Permits $781.00 $433.00 $1,000.00 $400.00 -$600.00 Franchise Fees - Cable $84,764.40 $85,351.20 $80,000.00 $80,000.00 $0.00 Business Licenses & Permits $153,182.54 $171,058.52 $155,000.00 $175,000.00 $20,000.00 Building & Structure Permits $128,601.94 $75,209.80 $80,000.00 $100,000.00 $20,000.00 Gun Permits $5,658.00 $5,310.25 $6,000.00 $5,500.00 -$500.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 107 EXHIBIT A Total Licenses and Permits:$373,087.88 $337,462.77 $322,000.00 $360,900.00 $38,900.00 Intergovernmental Revenues Bulletproof Vest Grant $2,800.00 $1,680.00 $0.00 $0.00 $0.00 IRS Refund $188.06 $0.00 $0.00 $0.00 Local Cybersecurity Grant $21,360.96 $13,200.00 $13,200.00 CJTC Police Grant - Watches $11,023.52 $0.00 $0.00 $0.00 CJTC Police Grant - Gym Equipment $13,706.00 $0.00 $0.00 WaState Court Equip Reimb $20,000.00 $20,000.00 $20,000.00 $27,000.00 $7,000.00 Traffic Safety Commission Grt $4,937.06 $6,000.00 $2,300.00 -$3,700.00 TSC - Seatbelt Emphasis Patrols $4,864.28 $2,898.50 $2,500.00 $3,000.00 $500.00 TSC - Speed Limit Emphasis $1,555.60 $3,034.55 $1,000.00 $1,500.00 $500.00 Distracted Driving Enforcement Patrol $2,839.73 $477.75 $1,000.00 $1,800.00 $800.00 TSC - DUI Emphasis Patrol $1,148.08 $576.90 $1,500.00 $750.00 -$750.00 Dept. of Commerce Grant $59,642.00 $160,000.00 $62,500.00 -$97,500.00 RIVERCOM 911 Funding Assistance $0.00 $2,820.26 $0.00 $0.00 $0.00 PUD Privilege Tax $47,521.26 $48,420.40 $48,000.00 $48,000.00 $0.00 City Assistance $89,496.42 $89,488.11 $90,000.00 $60,000.00 -$30,000.00 Marijuana Excise Tax Distribution $47,362.56 $48,306.97 $48,000.00 $45,000.00 -$3,000.00 DUI - Cities Allocation $981.22 $1,383.33 $1,000.00 $1,000.00 $0.00 Liquor Excise Tax $99,422.50 $97,739.06 $94,000.00 $98,000.00 $4,000.00 Liquor Board Profits $108,418.23 $107,270.50 $105,000.00 $105,000.00 $0.00 ESD SRO Reimbursement $178,060.35 $137,053.18 $175,000.00 $160,000.00 -$15,000.00 Chelan County PUD Trail Patrol $20,789.47 $0.00 $20,000.00 $20,000.00 Eastmont School District - Sro $45,295.29 $0.00 $0.00 $0.00 Total Intergovernmental Revenues:$681,766.57 $660,795.53 $753,000.00 $649,050.00 -$103,950.00 Charges for Goods and Services Recording Surcharge - Affordable Housing $458.73 $1,406.11 $0.00 $1,500.00 $1,500.00 Waste Management Admin fee $96,156.06 $103,010.37 $90,000.00 $120,000.00 $30,000.00 Election Candidate Filing Fees $1,271.89 $0.00 $0.00 $0.00 Personnel Services $9,382.11 $0.00 $7,500.00 $7,500.00 Patrol Reimbursement $3,157.08 $0.00 $0.00 $0.00 Adult Probation Services $35,000.93 $36,105.67 $35,000.00 $28,000.00 -$7,000.00 Housing of Prisoners $3,575.24 $4,786.47 $5,000.00 $3,000.00 -$2,000.00 Fire Marshall Inspection Services $3,707.00 $385.00 $2,000.00 $1,500.00 -$500.00 Plan Checking Fees $1,734.00 $8,926.03 $25,000.00 $5,000.00 -$20,000.00 Engineering Review Fees $58,157.46 $36,749.11 $40,000.00 $40,000.00 $0.00 Sepa Permits $844.00 $293.00 $1,000.00 $1,000.00 $0.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 108 EXHIBIT A Planning & Development Fees $7,040.75 $3,801.00 $7,000.00 $6,000.00 -$1,000.00 Re-Inspection Fee $750.00 $0.00 $0.00 $0.00 Total Charges for Goods and Services:$211,853.14 $204,844.87 $205,000.00 $213,500.00 $8,500.00 Fines and Penalties Fines And Penalties $131,770.29 $152,013.11 $135,000.00 $150,000.00 $15,000.00 Public Defender Costs $7,371.94 $5,695.76 $9,000.00 $4,000.00 -$5,000.00 Total Fines and Penalties:$139,142.23 $157,708.87 $144,000.00 $154,000.00 $10,000.00 Miscellaneous Revenues Interest Earnings $298,369.13 $259,882.01 $250,000.00 $165,000.00 -$85,000.00 Gains (Losses) on Sale of Investments $6,188.56 -$2,975.69 $0.00 $0.00 $0.00 Sales Tax Interest $18,673.50 $23,002.79 $15,000.00 $15,000.00 $0.00 Rental Income - 311 9th St NE $13,608.53 $17,951.28 $14,000.00 $17,000.00 $3,000.00 Rental Income - 50 Simon Street $1,500.00 $4,800.00 $48,000.00 $48,000.00 $0.00 Rental Income - Chelan County CRDTF / 50 Simon Street $46,843.23 $47,850.00 $0.00 $0.00 $0.00 Contributions from Nongovernmental Sources $13,116.46 $0.00 $0.00 $0.00 $0.00 Contributions - Shop with a Cop $600.00 $0.00 $0.00 $0.00 K-9 Contributions $7,900.00 $24,113.25 $20,000.00 $20,000.00 $0.00 Donations - National Night Out $2,600.00 $3,300.00 $0.00 $2,000.00 $2,000.00 Sales of Surplus Property $846.72 $3,576.00 $1,000.00 $1,000.00 $0.00 Unclaimed Property $106.00 $1,577.62 $0.00 $0.00 $0.00 Opioid Settlement $19,379.76 $99,994.55 $25,000.00 $50,000.00 $25,000.00 Miscellaneous Revenue $30,628.02 $15,670.71 $9,000.00 $25,000.00 $16,000.00 Total Miscellaneous Revenues:$460,359.91 $498,742.52 $382,000.00 $343,000.00 -$39,000.00 Other Increases in Fund Resources Engineering Reimbursements $31.50 $0.00 $0.00 $0.00 Total Other Increases in Fund Resources:$31.50 $0.00 $0.00 $0.00 Other Financing Sources Transfer-In - Criminal Justice Fund $33,000.00 $33,000.00 Transfer In - Street Imp Fund $200,000.00 $300,000.00 $0.00 $0.00 $0.00 Insurance Recoveries $13,567.98 $3,125.89 $0.00 $0.00 $0.00 Total Other Financing Sources:$213,567.98 $303,125.89 $0.00 $33,000.00 $33,000.00 Total Revenue Source:$9,494,057.67 $10,639,941.26 $10,246,000.00 $11,043,450.00 $797,450.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 109 EXHIBIT A General Fund - General Government Expenditures Summary 818,200 -$55,900 (-6.40% vs. prior year) General Government Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget FY2023 FY2024 FY2025 FY2026 $0 $500K $1M $1.5M $2M City of East Wenatchee | Budget Book 2026 Page 110 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. General Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.25 0.5 0.75 1 1.25 1.5 1.75 2 City of East Wenatchee | Budget Book 2026 Page 111 EXHIBIT A Expenditures by Function Budgeted and Historical Expenditures by Function Mi l l i o n s Grey background indicates budgeted figures. General Government FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.25 0.5 0.75 1 1.25 1.5 1.75 2 City of East Wenatchee | Budget Book 2026 Page 112 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies and Services (54%)Supplies and Services (54%)Supplies and Services (54%) Other Financing Uses (41.8%)Other Financing Uses (41.8%)Other Financing Uses (41.8%) Salaries and Benefits (4.2%)Salaries and Benefits (4.2%)Salaries and Benefits (4.2%) Expense Objects Other Financing Uses Transfer-Out - ER&R Fund $300,000.00 $0.00 $0.00 $0.00 Transfer-Out - Rainy Day Fund $50,000.00 $50,000.00 $50,000.00 $50,000.00 $0.00 Transfer-Out - 202 Fund $0.00 $292,000.00 $292,000.00 $292,000.00 $0.00 Transfer Out to Street Impv Fund 301 $500,000.00 $0.00 $0.00 $0.00 Total Other Financing Uses:$850,000.00 $342,000.00 $342,000.00 $342,000.00 $0.00 Salaries and Benefits LEOFF 1 Insurance Premiums $26,827.90 $28,069.62 $29,000.00 $34,000.00 $5,000.00 Total Salaries and Benefits:$26,827.90 $28,069.62 $29,000.00 $34,000.00 $5,000.00 Supplies and Services Flywheel Conference $5,000.00 $5,000.00 $3,000.00 $0.00 -$3,000.00 Wellness $3,333.76 $2,365.33 $3,000.00 $3,000.00 $0.00 Emergency Management Contract $44,766.36 $46,109.33 $47,000.00 $10,000.00 -$37,000.00 Fire District Contract $13,470.38 $15,000.00 $18,000.00 $3,000.00 River Com $176,042.00 $175,712.00 $172,500.00 $171,000.00 -$1,500.00 Annual SWU Charge $86,802.52 $7,304.20 $10,000.00 $9,500.00 -$500.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 113 EXHIBIT A Animal Control $88,819.92 $91,484.52 $109,800.00 $120,000.00 $10,200.00 Douglas County Solid Waste Removal $20,000.00 $0.00 $15,000.00 $10,000.00 -$5,000.00 Chelan-Douglas Transportation Council $17,552.00 $18,342.00 $19,100.00 $20,000.00 $900.00 Contributions - Region $51,736.71 $66,347.52 $40,000.00 $25,000.00 -$15,000.00 ARPA Contributions $255,000.00 $0.00 $0.00 $0.00 NCW Economic Development District $500.00 $500.00 $1,000.00 $0.00 -$1,000.00 NCWEDD Chelan/Douglas Trends $1,600.00 $1,550.00 $1,600.00 $0.00 -$1,600.00 Wenatchee Valley Chamber of Commerce $900.00 $1,050.00 $1,000.00 $1,200.00 $200.00 Spirit of Wenatchee Miss Veedol $3,000.00 $0.00 $0.00 $0.00 Wenatchee Valley Museum $60,744.00 $60,744.00 $61,000.00 $50,000.00 -$11,000.00 Comm Mental Health (2% Liquor)$4,234.12 $5,110.29 $4,100.00 $4,500.00 $400.00 Total Supplies and Services:$820,031.39 $495,089.57 $503,100.00 $442,200.00 -$60,900.00 Total Expense Objects:$1,696,859.29 $865,159.19 $874,100.00 $818,200.00 -$55,900.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 114 EXHIBIT A General Fund - Legislative Expenditures Summary 390,775 $11,075 (2.92% vs. prior year) Legislative Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget FY2023 FY2024 FY2025 FY2026 $0 $100K $200K $300K $400K $500K City of East Wenatchee | Budget Book 2026 Page 115 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. General Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.1 0.2 0.3 0.4 0.5 City of East Wenatchee | Budget Book 2026 Page 116 EXHIBIT A Expenditures by Function Budgeted and Historical Expenditures by Function Mi l l i o n s Grey background indicates budgeted figures. Legislative FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.1 0.2 0.3 0.4 0.5 City of East Wenatchee | Budget Book 2026 Page 117 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Salaries and Benefits (74.1%)Salaries and Benefits (74.1%)Salaries and Benefits (74.1%) Supplies and Services (25.9%)Supplies and Services (25.9%)Supplies and Services (25.9%) Expense Objects Salaries and Benefits Salaries $57,960.00 $58,515.00 $59,500.00 $59,500.00 $0.00 Benefits $4,434.36 $4,599.86 $4,550.00 $5,000.00 $450.00 Public Defender $159,369.50 $176,208.72 $225,000.00 $225,000.00 $0.00 Total Salaries and Benefits:$221,763.86 $239,323.58 $289,050.00 $289,500.00 $450.00 Supplies and Services Public Defender Conflicts $6,799.50 $8,546.40 $5,500.00 $10,000.00 $4,500.00 Office Supplies $1,233.61 $1,340.39 $1,500.00 $1,500.00 $0.00 Training $380.00 $0.00 $1,500.00 $750.00 -$750.00 Professional Services $16,324.80 $15,359.36 $15,000.00 $16,000.00 $1,000.00 AWC Annual Membership Fee $11,084.00 $11,290.00 $11,700.00 $12,000.00 $300.00 Travel $0.00 $0.00 $1,250.00 $625.00 -$625.00 Travel - Misawa $4,600.00 $4,872.00 $5,000.00 $4,100.00 -$900.00 Advertising $1,747.65 $1,565.82 $1,000.00 $2,000.00 $1,000.00 Election Costs - Registered Voters $24,066.02 $38,421.62 $25,000.00 $30,000.00 $5,000.00 Insurance $15,177.32 $19,548.48 $20,500.00 $23,000.00 $2,500.00 Background Check Costs $92.34 $143.00 $200.00 $200.00 $0.00 Repairs & Maintenance $558.04 $0.00 $0.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 118 EXHIBIT A Miscellaneous $177.18 $565.58 $2,500.00 $1,100.00 -$1,400.00 Total Supplies and Services:$81,682.42 $102,210.69 $90,650.00 $101,275.00 $10,625.00 Total Expense Objects:$303,446.28 $341,534.27 $379,700.00 $390,775.00 $11,075.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 119 EXHIBIT A General Fund - Mayor's Ofce Jerrilea Crawford Mayor Expenditures Summary 180,350 -$20,200 (-10.07% vs. prior year) Mayor's Ofce Proposed and Historical Budget vs. Actual Actual Budgeted FY2023 FY2024 FY2025 FY2026 $0 $50K $100K $150K $200K $250K City of East Wenatchee | Budget Book 2026 Page 120 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. General Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.05 0.1 0.15 0.2 0.25 City of East Wenatchee | Budget Book 2026 Page 121 EXHIBIT A Expenditures by Function Budgeted and Historical Expenditures by Function Mi l l i o n s Grey background indicates budgeted figures. Mayor's Office FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.05 0.1 0.15 0.2 0.25 City of East Wenatchee | Budget Book 2026 Page 122 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Salaries and Benefits (77.6%)Salaries and Benefits (77.6%)Salaries and Benefits (77.6%) Supplies and Services (22.4%)Supplies and Services (22.4%)Supplies and Services (22.4%) Expense Objects Salaries and Benefits Salaries $105,692.63 $108,817.31 $116,000.00 $82,000.00 -$34,000.00 Salaries - PIO $18,000.00 $18,000.00 Benefits $43,385.17 $47,787.66 $45,000.00 $32,000.00 -$13,000.00 Benefits - PIO $8,000.00 $8,000.00 Total Salaries and Benefits:$149,077.80 $156,604.97 $161,000.00 $140,000.00 -$21,000.00 Supplies and Services Office Supplies $39.90 $228.00 $250.00 $100.00 -$150.00 Publications $0.00 $28.65 $0.00 $0.00 $0.00 Training $596.49 $499.29 $2,000.00 $1,000.00 -$1,000.00 Professional Services $0.00 $540.00 $15,000.00 $15,000.00 $0.00 Cell Phone $418.32 $387.05 $550.00 $0.00 -$550.00 Travel $564.19 $1,928.02 $1,000.00 $1,000.00 $0.00 Insurance $15,928.89 $19,548.48 $20,500.00 $23,000.00 $2,500.00 Miscellaneous $115.88 $668.19 $250.00 $250.00 $0.00 Total Supplies and Services:$17,663.67 $23,827.68 $39,550.00 $40,350.00 $800.00 Total Expense Objects:$166,741.47 $180,432.65 $200,550.00 $180,350.00 -$20,200.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 123 EXHIBIT A General Fund - Municipal Court Clarke Tibbits Judge Expenditures Summary 671,705 $26,500 (4.11% vs. prior year) Municipal Court Proposed and Historical Budget vs. Actual Actual Budgeted FY2023 FY2024 FY2025 FY2026 $0 $200K $400K $600K $800K City of East Wenatchee | Budget Book 2026 Page 124 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. General Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 General Fund General Fund Benefits $3,252.44 $0.00 $0.00 $0.00 Office Supplies $43.89 $0.00 $0.00 $0.00 Judge Protems $300.00 $0.00 $0.00 $0.00 Salaries $317,262.62 $311,967.82 $333,000.00 $350,000.00 $17,000.00 Salaries - Probation $66,990.96 $66,216.81 $72,500.00 $78,000.00 $5,500.00 Benefits $98,482.08 $110,466.74 $116,000.00 $118,000.00 $2,000.00 Benefits - Probation $40,102.45 $44,343.31 $44,000.00 $47,500.00 $3,500.00 Supplies $5,855.60 $2,673.61 $4,500.00 $3,500.00 -$1,000.00 Training $725.00 $1,065.00 $1,500.00 $2,000.00 $500.00 IT Services $0.00 $8,439.75 $7,705.00 $4,705.00 -$3,000.00 Insurance $26,047.10 $32,580.82 $34,000.00 $40,000.00 $6,000.00 Miscellaneous $875.31 $14.66 $500.00 $500.00 $0.00 Interpreting $2,000.00 $2,200.00 $5,000.00 $4,000.00 -$1,000.00 Judge Protems $5,850.00 $7,500.00 $6,000.00 $6,000.00 $0.00 Witness Fees $0.00 $0.00 $1,500.00 $1,500.00 $0.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 125 EXHIBIT A Juror Fees $0.00 $0.00 $2,000.00 $2,000.00 $0.00 Security $5,486.59 $5,249.17 $6,000.00 $6,000.00 $0.00 Travel $4,190.33 $3,029.71 $6,000.00 $3,000.00 -$3,000.00 Professional Services $819.72 $500.00 $500.00 $0.00 Copy Machine Lease $1,169.07 $1,871.19 $2,000.00 $2,000.00 $0.00 Capital Outlay $2,701.68 $492.73 $2,500.00 $2,500.00 $0.00 Total General Fund:$581,335.12 $598,931.04 $645,205.00 $671,705.00 $26,500.00 Total General Fund:$581,335.12 $598,931.04 $645,205.00 $671,705.00 $26,500.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 126 EXHIBIT A Expenditures by Function Budgeted and Historical Expenditures by Function Mi l l i o n s Grey background indicates budgeted figures. Municipal Court FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 City of East Wenatchee | Budget Book 2026 Page 127 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Salaries and Benefits (88.4%)Salaries and Benefits (88.4%)Salaries and Benefits (88.4%) Supplies and Services (11%)Supplies and Services (11%)Supplies and Services (11%) Capital Outlay (0.4%)Capital Outlay (0.4%)Capital Outlay (0.4%) Debt Service Principal (0.3%)Debt Service Principal (0.3%)Debt Service Principal (0.3%) Expense Objects Salaries and Benefits Benefits $3,252.44 $0.00 $0.00 $0.00 Salaries $317,262.62 $311,967.82 $333,000.00 $350,000.00 $17,000.00 Salaries - Probation $66,990.96 $66,216.81 $72,500.00 $78,000.00 $5,500.00 Benefits $98,482.08 $110,466.74 $116,000.00 $118,000.00 $2,000.00 Benefits - Probation $40,102.45 $44,343.31 $44,000.00 $47,500.00 $3,500.00 Total Salaries and Benefits:$526,090.55 $532,994.68 $565,500.00 $593,500.00 $28,000.00 Supplies and Services Office Supplies $43.89 $0.00 $0.00 $0.00 Judge Protems $300.00 $0.00 $0.00 $0.00 Supplies $5,855.60 $2,673.61 $4,500.00 $3,500.00 -$1,000.00 Training $725.00 $1,065.00 $1,500.00 $2,000.00 $500.00 IT Services $0.00 $8,439.75 $7,705.00 $4,705.00 -$3,000.00 Insurance $26,047.10 $32,580.82 $34,000.00 $40,000.00 $6,000.00 Miscellaneous $875.31 $14.66 $500.00 $500.00 $0.00 Interpreting $2,000.00 $2,200.00 $5,000.00 $4,000.00 -$1,000.00 Judge Protems $5,850.00 $7,500.00 $6,000.00 $6,000.00 $0.00 Witness Fees $0.00 $0.00 $1,500.00 $1,500.00 $0.00 Juror Fees $0.00 $0.00 $2,000.00 $2,000.00 $0.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 128 EXHIBIT A Security $5,486.59 $5,249.17 $6,000.00 $6,000.00 $0.00 Travel $4,190.33 $3,029.71 $6,000.00 $3,000.00 -$3,000.00 Professional Services $819.72 $500.00 $500.00 $0.00 Total Supplies and Services:$51,373.82 $63,572.44 $75,205.00 $73,705.00 -$1,500.00 Capital Outlay Capital Outlay $2,701.68 $492.73 $2,500.00 $2,500.00 $0.00 Total Capital Outlay:$2,701.68 $492.73 $2,500.00 $2,500.00 $0.00 Debt Service Principal Copy Machine Lease $1,169.07 $1,871.19 $2,000.00 $2,000.00 $0.00 Total Debt Service Principal:$1,169.07 $1,871.19 $2,000.00 $2,000.00 $0.00 Total Expense Objects:$581,335.12 $598,931.04 $645,205.00 $671,705.00 $26,500.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 129 EXHIBIT A General Fund - Human Resources Tamara Gingerich Human Resources Expenditures Summary 99,350 $50 (0.05% vs. prior year) Human Resources Proposed and Historical Budget vs. Actual Actual Budgeted FY2023 FY2024 FY2025 FY2026 $0 $100K $25K $50K $75K $125K City of East Wenatchee | Budget Book 2026 Page 130 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. General Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.02 0.04 0.06 0.08 0.1 0.12 City of East Wenatchee | Budget Book 2026 Page 131 EXHIBIT A Expenditures by Function Budgeted and Historical Expenditures by Function Mi l l i o n s Grey background indicates budgeted figures. Human Resources FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.02 0.04 0.06 0.08 0.1 0.12 City of East Wenatchee | Budget Book 2026 Page 132 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Salaries and Benefits (78.5%)Salaries and Benefits (78.5%)Salaries and Benefits (78.5%) Supplies and Services (21.5%)Supplies and Services (21.5%)Supplies and Services (21.5%) Expense Objects Salaries and Benefits Salaries $38,222.67 $42,906.70 $55,000.00 $58,000.00 $3,000.00 Benefits $14,017.80 $14,787.44 $16,000.00 $20,000.00 $4,000.00 Total Salaries and Benefits:$52,240.47 $57,694.14 $71,000.00 $78,000.00 $7,000.00 Supplies and Services Office Supplies $82.86 $154.89 $500.00 $100.00 -$400.00 Training $425.00 $488.61 $1,600.00 $800.00 -$800.00 Membership Dues & Publications $244.00 $264.00 $1,000.00 $350.00 -$650.00 Travel $497.33 $144.30 $1,000.00 $200.00 -$800.00 Advertising $1,817.25 $1,936.04 $5,000.00 $3,000.00 -$2,000.00 Insurance $5,059.11 $6,516.15 $7,000.00 $5,500.00 -$1,500.00 Repairs & Maintenance $0.00 $0.00 $250.00 $50.00 -$200.00 Miscellaneous $151.88 $241.31 $250.00 $150.00 -$100.00 Pre-Employment Services $297.91 $84.25 $700.00 $200.00 -$500.00 Professional Services $738.52 $1,549.50 $11,000.00 $11,000.00 $0.00 Total Supplies and Services:$9,313.86 $11,379.05 $28,300.00 $21,350.00 -$6,950.00 Total Expense Objects:$61,554.33 $69,073.19 $99,300.00 $99,350.00 $50.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 133 EXHIBIT A General Fund - City Clerk Laura Leon City Clerk Expenditures Summary 178,550 -$29,100 (-14.01% vs. prior year) City Clerk Proposed and Historical Budget vs. Actual Actual Budgeted FY2023 FY2024 FY2025 FY2026 $0 $50K $100K $150K $200K $250K City of East Wenatchee | Budget Book 2026 Page 134 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. General Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.05 0.1 0.15 0.2 0.25 City of East Wenatchee | Budget Book 2026 Page 135 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Salaries and Benefits (70.6%)Salaries and Benefits (70.6%)Salaries and Benefits (70.6%) Supplies and Services (29.4%)Supplies and Services (29.4%)Supplies and Services (29.4%) Expense Objects Salaries and Benefits Salaries $73,669.44 $75,066.72 $89,000.00 $85,000.00 -$4,000.00 Benefits $33,598.96 $46,230.76 $31,500.00 $41,000.00 $9,500.00 Total Salaries and Benefits:$107,268.40 $121,297.48 $120,500.00 $126,000.00 $5,500.00 Supplies and Services Office Supplies $3,267.00 $479.34 $3,000.00 $1,500.00 -$1,500.00 Central Stores $6,054.86 $8,708.29 $8,500.00 $7,000.00 -$1,500.00 Training $1,225.00 $2,857.67 $4,000.00 $2,500.00 -$1,500.00 Records Services $426.67 $1,243.00 $5,000.00 $5,000.00 $0.00 Codification $3,357.63 $3,104.59 $10,000.00 $5,000.00 -$5,000.00 Membership Dues & Publications $784.60 $1,154.88 $1,200.00 $1,000.00 -$200.00 Telephone $470.52 $480.59 $400.00 $0.00 -$400.00 Travel $1,375.60 $1,120.35 $3,500.00 $2,500.00 -$1,000.00 Advertising $793.93 $0.00 $2,000.00 $500.00 -$1,500.00 Professional Services $6,669.07 $6,787.96 $20,000.00 $7,000.00 -$13,000.00 Insurance $13,399.33 $16,290.41 $17,000.00 $19,000.00 $2,000.00 Repairs & Maintenance $0.00 $0.00 $250.00 $250.00 $0.00 Miscellaneous $411.89 $175.30 $500.00 $500.00 $0.00 Public Records Requests $16.62 $0.00 $500.00 $500.00 $0.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 136 EXHIBIT A Taxi License Background Fee $0.00 $0.00 $300.00 $300.00 $0.00 Total Supplies and Services:$38,252.72 $42,402.38 $76,150.00 $52,550.00 -$23,600.00 Capital Outlay Gov QA - Public Records $19,034.44 $10,537.50 $0.00 $0.00 $0.00 Gov QA - Public Records $9,195.38 $0.00 $0.00 $0.00 Total Capital Outlay:$28,229.82 $10,537.50 $11,000.00 $0.00 -$11,000.00 Total Expense Objects:$173,750.94 $174,237.36 $207,650.00 $178,550.00 -$29,100.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 137 EXHIBIT A General Fund - Internal Services Expenditures Summary 39,600 -$3,900 (-8.97% vs. prior year) Internal Services Proposed and Historical Budget vs. Actual Actual Budgeted FY2023 FY2024 FY2025 FY2026 $0 $10K $20K $30K $40K $50K City of East Wenatchee | Budget Book 2026 Page 138 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. General Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.01 0.02 0.03 0.04 0.05 Expenditures by Expense Type Expense Objects Supplies and Services Office Machine Costs $3,203.02 $3,624.61 $8,900.00 $5,000.00 -$3,900.00 Telephone Line Charges $29,630.18 $21,426.83 $20,000.00 $20,000.00 $0.00 Postage $597.82 $5,947.63 $6,000.00 $8,000.00 $2,000.00 Repairs & Maintenance $0.00 $0.00 $4,000.00 $2,000.00 -$2,000.00 Total Supplies and Services:$33,431.02 $30,999.07 $38,900.00 $35,000.00 -$3,900.00 Debt Service Principal Postage Meter Lease $1,793.48 $722.27 $1,000.00 $1,000.00 $0.00 Copy Machine Lease $3,195.40 $2,944.80 $3,600.00 $3,600.00 $0.00 Total Debt Service Principal:$4,988.88 $3,667.07 $4,600.00 $4,600.00 $0.00 Total Expense Objects:$38,419.90 $34,666.14 $43,500.00 $39,600.00 -$3,900.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 139 EXHIBIT A General Fund - Finance Josh DeLay Finance Director Expenditures Summary 429,300 $14,800 (3.57% vs. prior year) Finance Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget FY2023 FY2024 FY2025 FY2026 $0 $100K $200K $300K $400K $500K City of East Wenatchee | Budget Book 2026 Page 140 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. General Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.1 0.2 0.3 0.4 0.5 City of East Wenatchee | Budget Book 2026 Page 141 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Salaries and Benefits (78.7%)Salaries and Benefits (78.7%)Salaries and Benefits (78.7%) Supplies and Services (17.4%)Supplies and Services (17.4%)Supplies and Services (17.4%) Capital Outlay (3.8%)Capital Outlay (3.8%)Capital Outlay (3.8%) Expense Objects Salaries and Benefits Salaries $206,487.86 $221,334.72 $234,000.00 $250,000.00 $16,000.00 Benefits $65,674.63 $86,196.04 $82,500.00 $88,000.00 $5,500.00 Total Salaries and Benefits:$272,162.49 $307,530.76 $316,500.00 $338,000.00 $21,500.00 Supplies and Services Office Supplies $3,126.70 $889.22 $2,000.00 $1,200.00 -$800.00 State Audit $43,271.35 $28,738.06 $35,000.00 $35,000.00 $0.00 FSA Administrative Fee $800.00 $2,550.00 $1,500.00 $1,500.00 $0.00 Bank Charges & Fees $5,313.61 $6,056.70 $6,000.00 $6,000.00 $0.00 Training $140.00 $550.00 $1,500.00 $0.00 -$1,500.00 Travel $99.91 $45.45 $500.00 $100.00 -$400.00 Insurance $21,738.51 $26,064.63 $27,500.00 $31,000.00 $3,500.00 Total Supplies and Services:$74,490.08 $64,894.06 $74,000.00 $74,800.00 $800.00 Capital Outlay Capital Outlay $21,736.35 $22,409.07 $24,000.00 $16,500.00 -$7,500.00 Total Capital Outlay:$21,736.35 $22,409.07 $24,000.00 $16,500.00 -$7,500.00 Total Expense Objects:$368,388.92 $394,833.89 $414,500.00 $429,300.00 $14,800.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 142 EXHIBIT A General Fund - Information Technology Ike Lasswell Information Systems Manager Expenditures Summary 473,500 $1,100 (0.23% vs. prior year) Information Technology Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget FY2023 FY2024 FY2025 FY2026 $0 $100K $200K $300K $400K $500K City of East Wenatchee | Budget Book 2026 Page 143 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. General Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.1 0.2 0.3 0.4 0.5 City of East Wenatchee | Budget Book 2026 Page 144 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies and Services (45.1%)Supplies and Services (45.1%)Supplies and Services (45.1%) Salaries and Benefits (40.5%)Salaries and Benefits (40.5%)Salaries and Benefits (40.5%) Capital Outlay (8.2%)Capital Outlay (8.2%)Capital Outlay (8.2%) Debt Service Principal (6.1%)Debt Service Principal (6.1%)Debt Service Principal (6.1%) Expense Objects Salaries and Benefits Salaries $117,595.10 $128,516.06 $132,000.00 $134,000.00 $2,000.00 Benefits $52,002.16 $53,266.63 $55,000.00 $58,000.00 $3,000.00 Total Salaries and Benefits:$169,597.26 $181,782.69 $187,000.00 $192,000.00 $5,000.00 Supplies and Services Non-Capital - PC Software Admin $33,286.09 $44,626.77 $61,000.00 $56,000.00 -$5,000.00 Non-Capital - PC Hardware Admin $10,972.16 $10,066.18 $6,500.00 $6,500.00 $0.00 Supplies $800.31 $1,183.50 $1,000.00 $1,000.00 $0.00 Network Services $2,073.44 $0.00 $0.00 $0.00 Memberships $75.00 $225.00 $250.00 $250.00 $0.00 Disaster Backup System Support $20,310.78 $14,024.91 $18,000.00 $17,000.00 -$1,000.00 Annual Fee - GIS Systems $2,095.14 $2,790.50 $4,000.00 $4,500.00 $500.00 Annual License - Spillman, NetMotion & Ragnasoft $29,602.45 $54,740.61 $38,000.00 $39,000.00 $1,000.00 Annual License - HR Software $5,843.69 $6,574.03 $4,500.00 $6,000.00 $1,500.00 Annual License - Municipal Court $0.00 $0.00 $5,000.00 $5,000.00 $0.00 Annual Fee - Vision Financial Software $7,487.00 $1,000.00 $8,000.00 $8,000.00 $0.00 Annual License Fee - Evidence.com $23,949.28 $0.00 $0.00 $0.00 $0.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 145 EXHIBIT A Annual Subscription - Website $6,255.71 $6,654.91 $10,500.00 $10,500.00 $0.00 Annual License - FTR Recording System $862.58 $795.00 $800.00 $800.00 $0.00 Annual License - Electronic Archive (Smarsh & Archive Social)$4,674.88 $12,167.03 $8,500.00 $9,200.00 $700.00 Annual License - ArmorLink $4,422.03 $3,600.00 $3,600.00 $0.00 -$3,600.00 Annual Support & Maintenance - Laserfiche $15,220.70 $11,430.69 $12,000.00 $12,000.00 $0.00 Service Package - Laserfiche (Legal, Police, & Planning)$0.00 $0.00 $6,500.00 $6,500.00 $0.00 Professional Services $1,625.26 $25,380.65 $20,000.00 $10,000.00 -$10,000.00 Cell Phone $621.49 $728.91 $850.00 $850.00 $0.00 Training $4,000.00 $2,949.00 $3,400.00 $10,700.00 $7,300.00 Travel $1,502.40 $938.01 $2,000.00 $4,000.00 $2,000.00 Insurance $7,041.26 $6,516.15 $7,000.00 $5,700.00 -$1,300.00 Total Supplies and Services:$180,648.21 $208,465.29 $221,400.00 $213,500.00 -$7,900.00 Capital Outlay Capital - PC Software Admin $13,601.14 $3,332.37 $2,000.00 $2,000.00 $0.00 Capital - PC Hardware Admin $32,243.05 $44,389.31 $33,000.00 $25,000.00 -$8,000.00 Gov QA - Public Records $11,000.00 $12,000.00 $1,000.00 Total Capital Outlay:$45,844.19 $47,721.68 $35,000.00 $39,000.00 $4,000.00 Debt Service Principal Evidence.com (SBITA)$19,929.89 $7,355.55 $29,000.00 $29,000.00 $0.00 Total Debt Service Principal:$19,929.89 $7,355.55 $29,000.00 $29,000.00 $0.00 Total Expense Objects:$416,019.55 $445,325.21 $472,400.00 $473,500.00 $1,100.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 146 EXHIBIT A General Fund - Legal Expenditures Summary 305,500 $19,500 (6.82% vs. prior year) Legal Proposed and Historical Budget vs. Actual Actual Budgeted FY2023 FY2024 FY2025 FY2026 $0 $50K $100K $150K $200K $250K $300K $350K City of East Wenatchee | Budget Book 2026 Page 147 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. General Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.05 0.1 0.15 0.2 0.25 0.3 0.35 City of East Wenatchee | Budget Book 2026 Page 148 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies and Services (100%)Supplies and Services (100%)Supplies and Services (100%) Expense Objects Salaries and Benefits Salaries $102,624.48 $52,855.50 $0.00 $0.00 $0.00 Benefits $35,521.89 $15,926.11 $0.00 $0.00 $0.00 Total Salaries and Benefits:$138,146.37 $68,781.61 $0.00 $0.00 $0.00 Supplies and Services Legal Research $423.15 $0.00 $0.00 $0.00 $0.00 Membership Dues $30.00 $507.83 $0.00 $0.00 $0.00 Licensing $100.00 $0.00 $0.00 $0.00 $0.00 Opioid Abatement Council $4,000.00 $4,000.00 Training $260.00 $0.00 $0.00 $0.00 $0.00 Cell Phone $310.29 $366.71 $0.00 $0.00 $0.00 Travel $703.53 $0.00 $0.00 $0.00 $0.00 Insurance $25,295.53 $32,580.82 $34,000.00 $39,000.00 $5,000.00 Miscellaneous $318.06 $423.54 $0.00 $0.00 $0.00 Legal Services $60,958.42 $76,283.00 $110,000.00 $110,000.00 $0.00 Professional Services $0.00 $11,000.00 $10,000.00 $2,500.00 -$7,500.00 Prosecutor Services $0.00 $66,000.00 $132,000.00 $150,000.00 $18,000.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 149 EXHIBIT A Total Supplies and Services:$88,398.98 $187,161.90 $286,000.00 $305,500.00 $19,500.00 Total Expense Objects:$226,545.35 $255,943.51 $286,000.00 $305,500.00 $19,500.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 150 EXHIBIT A General Fund - Civil Service Expenditures Summary 19,300 $0 (0.00% vs. prior year) Civil Service Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget FY2023 FY2024 FY2025 FY2026 $0 $5K $10K $15K $20K $25K City of East Wenatchee | Budget Book 2026 Page 151 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. General Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.005 0.01 0.015 0.02 0.025 City of East Wenatchee | Budget Book 2026 Page 152 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies and Services (100%)Supplies and Services (100%)Supplies and Services (100%) Expense Objects Salaries and Benefits Salaries $5,100.00 $5,100.00 $0.00 $0.00 $0.00 Total Salaries and Benefits:$5,100.00 $5,100.00 $0.00 $0.00 $0.00 Supplies and Services Professional Services $0.00 $0.00 $5,300.00 $5,300.00 $0.00 Insurance $10,118.21 $13,032.34 $14,000.00 $14,000.00 $0.00 Total Supplies and Services:$10,118.21 $13,032.34 $19,300.00 $19,300.00 $0.00 Total Expense Objects:$15,218.21 $18,132.34 $19,300.00 $19,300.00 $0.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 153 EXHIBIT A General Fund - Central Services Expenditures Summary 304,700 $21,480 (7.58% vs. prior year) Central Services Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget FY2023 FY2024 FY2025 FY2026 $0 $50K $100K $150K $200K $250K $300K $350K City of East Wenatchee | Budget Book 2026 Page 154 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. General Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.05 0.1 0.15 0.2 0.25 0.3 0.35 City of East Wenatchee | Budget Book 2026 Page 155 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies and Services (88.5%)Supplies and Services (88.5%)Supplies and Services (88.5%) Salaries and Benefits (9.8%)Salaries and Benefits (9.8%)Salaries and Benefits (9.8%) Capital Outlay (1.6%)Capital Outlay (1.6%)Capital Outlay (1.6%) Expense Objects Salaries and Benefits Ancillary (Interfund Maintenance)$28,294.01 $23,964.20 $25,000.00 $30,000.00 $5,000.00 Total Salaries and Benefits:$28,294.01 $23,964.20 $25,000.00 $30,000.00 $5,000.00 Supplies and Services Cleaning & Sanitation Supplies $2,329.98 $2,744.66 $3,000.00 $3,000.00 $0.00 Cleaning Supplies - Simon St.$10,168.60 $994.65 $1,200.00 $1,200.00 $0.00 Small Tools & Equipment $3,657.30 $3,446.69 $7,000.00 $4,000.00 -$3,000.00 Professional Services $24,243.96 $19,454.51 $15,000.00 $15,000.00 $0.00 Contracted Custodial Services $34,984.48 $47,686.70 $46,500.00 $52,000.00 $5,500.00 Insurance $88,534.37 $114,032.85 $114,000.00 $139,000.00 $25,000.00 Utilities $18,027.39 $18,829.80 $30,000.00 $20,000.00 -$10,000.00 Utilities - Simon St.$12,000.76 $10,164.17 $8,000.00 $10,000.00 $2,000.00 Repairs & Maintenance $6,863.91 $12,564.57 $7,500.00 $7,500.00 $0.00 Repairs & Maintenance - Simon St.$19,311.47 $7,500.00 $15,000.00 $7,500.00 Miscellaneous $798.84 -$697.72 $1,000.00 $1,000.00 $0.00 Landscaping $5,092.12 $1,820.82 $12,520.00 $2,000.00 -$10,520.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 156 EXHIBIT A Total Supplies and Services:$206,701.71 $250,353.17 $253,220.00 $269,700.00 $16,480.00 Capital Outlay Capital Outlay $42,335.45 $13,706.00 $5,000.00 $5,000.00 $0.00 Total Capital Outlay:$42,335.45 $13,706.00 $5,000.00 $5,000.00 $0.00 Total Expense Objects:$277,331.17 $288,023.37 $283,220.00 $304,700.00 $21,480.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 157 EXHIBIT A General Fund - Law Enforcement Rick Johnson Police Chief Expenditures Summary 4,875,025 -$249,860 (-4.88% vs. prior year) Law Enforcement Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget FY2023 FY2024 FY2025 FY2026 $0 $1M $2M $3M $4M $5M $6M City of East Wenatchee | Budget Book 2026 Page 158 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. General Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 1 2 3 4 5 6 General Fund General Fund Salaries $2,620,177.40 $2,837,408.48 $0.00 $0.00 $0.00 Overtime - Shift Coverage $226,193.05 $289,543.92 $0.00 $0.00 $0.00 Benefits $989,977.00 $1,111,567.82 $0.00 $0.00 $0.00 Clothing Allowance $15,968.88 $13,271.25 $0.00 $0.00 $0.00 Tuition Reimbursement $3,150.00 $2,800.00 $0.00 $0.00 $0.00 Office Supplies $11,023.37 $10,676.90 $0.00 $0.00 $0.00 Central Stores $18.46 $0.00 $0.00 $0.00 SWAT - Uniforms & Clothing $1,844.48 $565.58 $0.00 $0.00 $0.00 SWAT - Operating Supplies $336.35 $2,199.80 $0.00 $0.00 $0.00 Office Machine Costs $6,268.21 $1,289.07 $0.00 $0.00 $0.00 Fuel Consumed $62,432.47 $57,168.59 $0.00 $0.00 $0.00 Small Tools & Equipment $30,549.97 $37,353.05 $0.00 $0.00 $0.00 WASPC Traffic Safety Grant $3,124.32 $0.00 $0.00 $0.00 Bulletproof Vests $7,138.25 $4,119.20 $0.00 $0.00 $0.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 159 EXHIBIT A US Marshall Fugitive Task Force $0.00 $299.74 $0.00 $0.00 $0.00 Professional Services $30,256.35 $46,005.54 $0.00 $0.00 $0.00 Membership Dues $1,440.00 $2,515.00 $0.00 $0.00 $0.00 SWAT - Mileage/Per Diem/Lodging $0.00 $1,242.00 $0.00 $0.00 $0.00 Telephone $52,066.76 $20,749.82 $0.00 $0.00 $0.00 Postage $2,256.99 $2,701.86 $0.00 $0.00 $0.00 Travel $6,528.99 $16,010.33 $0.00 $0.00 $0.00 Advertising $88.00 $0.00 $0.00 $0.00 Insurance $106,992.33 $149,255.34 $0.00 $0.00 $0.00 Repairs & Maintenance $6,810.77 $11,191.88 $0.00 $0.00 $0.00 Miscellaneous $4,048.20 $3,779.67 $0.00 $0.00 $0.00 Dry Cleaning Services $1,086.10 $1,759.64 $0.00 $0.00 $0.00 K-9 Expenses $25,250.59 $0.00 $0.00 Kids'night Out $2,957.05 $0.00 $0.00 $0.00 Crime Prevention $310.67 $3,444.47 $0.00 $0.00 $0.00 Training - Police Chief $700.00 $1,200.00 $0.00 $0.00 $0.00 Training - Officers $3,690.20 $5,064.13 $0.00 $0.00 $0.00 Training - Office Staff $250.00 $0.00 $0.00 $0.00 $0.00 Ancillary (Interfund Vehicle Maintenance)$388.76 $0.00 $0.00 $0.00 $0.00 Fleet Rentals - Police $100,000.00 $100,000.00 $0.00 $0.00 $0.00 Copy Machine Lease $220.89 $2,781.08 $0.00 $0.00 $0.00 Capital Outlay $30,564.13 $21,816.40 $0.00 $0.00 $0.00 Transfer-Out - SWAT Fund $13,500.00 $13,500.00 $0.00 $0.00 $0.00 Fleet Rentals - Police $100,000.00 $0.00 $0.00 $0.00 Salaries $0.00 $0.00 $303,000.00 $214,000.00 -$89,000.00 Salaries - Leave Buy-Outs $20,500.00 $20,500.00 Benefits $0.00 $0.00 $83,000.00 $68,000.00 -$15,000.00 Clothing Allowance $0.00 $0.00 $1,400.00 $700.00 -$700.00 Tuition Reimbursement $0.00 $0.00 $2,800.00 $0.00 -$2,800.00 Office Supplies $0.00 $0.00 $3,000.00 $3,000.00 $0.00 Office Machine Costs $5,000.00 $5,000.00 $0.00 Fuel $0.00 $0.00 $2,000.00 $1,500.00 -$500.00 Small Tools & Equipment $0.00 $0.00 $1,500.00 $1,500.00 $0.00 US Marshall Fugitive Task Force $0.00 $0.00 $1,500.00 $0.00 -$1,500.00 Professional Services $0.00 $0.00 $2,000.00 $31,500.00 $29,500.00 Membership Dues $0.00 $0.00 $2,505.00 $2,505.00 $0.00 Telephone $0.00 $0.00 $30,000.00 $30,000.00 $0.00 Travel $0.00 $0.00 $1,500.00 $2,000.00 $500.00 Advertising $0.00 $0.00 $120.00 $120.00 $0.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 160 EXHIBIT A Insurance $0.00 $0.00 $136,510.00 $167,000.00 $30,490.00 Repairs & Maintenance $0.00 $0.00 $2,100.00 $2,100.00 $0.00 Miscellaneous $0.00 $0.00 $1,500.00 $1,000.00 -$500.00 Dry Cleaning Services $0.00 $0.00 $1,000.00 $500.00 -$500.00 Crime Prevention $0.00 $0.00 $3,500.00 $3,500.00 $0.00 Training $0.00 $0.00 $3,000.00 $1,000.00 -$2,000.00 Ancillary (Interfund Vehicle Maintenance)$0.00 $0.00 $2,400.00 $0.00 -$2,400.00 Fleet Rentals - Police Admin $0.00 $0.00 $100,000.00 $0.00 -$100,000.00 Copy Machine Lease $0.00 $0.00 $2,500.00 $2,500.00 $0.00 Salaries $0.00 $0.00 $105,000.00 $112,500.00 $7,500.00 Overtime $0.00 $0.00 $28,500.00 $28,500.00 $0.00 Salaries - Leave Buy-Outs $20,000.00 $20,000.00 Benefits $0.00 $0.00 $52,000.00 $56,500.00 $4,500.00 Clothing Allowance $0.00 $0.00 $700.00 $700.00 $0.00 Office Supplies $0.00 $0.00 $500.00 $0.00 -$500.00 Fuel $0.00 $0.00 $6,000.00 $6,000.00 $0.00 Small Tools & Equipment $0.00 $0.00 $1,500.00 $1,500.00 $0.00 Professional Services $0.00 $0.00 $250.00 $750.00 $500.00 Membership Dues $0.00 $0.00 $500.00 $500.00 $0.00 Travel $0.00 $0.00 $1,500.00 $1,000.00 -$500.00 Repairs & Maintenance $0.00 $0.00 $500.00 $0.00 -$500.00 Miscellaneous $0.00 $0.00 $250.00 $250.00 $0.00 Dry Cleaning Services $0.00 $0.00 $100.00 $100.00 $0.00 Crime Prevention $0.00 $0.00 $250.00 $250.00 $0.00 Training $0.00 $0.00 $2,500.00 $1,000.00 -$1,500.00 Salaries $0.00 $0.00 $1,675,000.00 $1,450,000.00 -$225,000.00 Overtime $0.00 $0.00 $159,000.00 $159,000.00 $0.00 Salaries - Leave Buy-Outs $113,000.00 $113,000.00 Benefits $0.00 $0.00 $638,000.00 $562,000.00 -$76,000.00 Clothing Allowance $0.00 $0.00 $11,200.00 $10,500.00 -$700.00 Office Supplies $0.00 $0.00 $4,000.00 $2,000.00 -$2,000.00 Fuel $0.00 $0.00 $42,000.00 $42,000.00 $0.00 Small Tools & Equipment $0.00 $0.00 $20,000.00 $19,500.00 -$500.00 Bulletproof Vests $0.00 $0.00 $3,500.00 $3,500.00 $0.00 Professional Services $0.00 $0.00 $15,000.00 $15,000.00 $0.00 Tow/Impound Fees $0.00 $0.00 $10,000.00 $8,000.00 -$2,000.00 Travel $0.00 $0.00 $9,500.00 $5,500.00 -$4,000.00 Repairs & Maintenance $0.00 $0.00 $5,000.00 $3,000.00 -$2,000.00 Miscellaneous $0.00 $0.00 $1,000.00 $500.00 -$500.00 Dry Cleaning Services $0.00 $0.00 $500.00 $500.00 $0.00 Training $0.00 $0.00 $7,000.00 $5,000.00 -$2,000.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 161 EXHIBIT A Capital Outlay $0.00 $0.00 $33,000.00 $13,000.00 -$20,000.00 Salaries $0.00 $0.00 $313,000.00 $318,000.00 $5,000.00 Overtime $0.00 $0.00 $2,100.00 $2,100.00 $0.00 Benefits $0.00 $0.00 $156,000.00 $160,000.00 $4,000.00 Office Supplies $0.00 $0.00 $1,800.00 $1,300.00 -$500.00 Small Tools & Equipment $0.00 $0.00 $1,000.00 $1,000.00 $0.00 Professional Services $0.00 $0.00 $4,000.00 $4,000.00 $0.00 Postage $0.00 $0.00 $2,000.00 $2,000.00 $0.00 Travel $0.00 $0.00 $500.00 $500.00 $0.00 Repairs & Maintenance $0.00 $0.00 $2,000.00 $2,000.00 $0.00 Miscellaneous $0.00 $0.00 $250.00 $250.00 $0.00 Training $0.00 $0.00 $1,000.00 $1,000.00 $0.00 Salaries $0.00 $0.00 $214,000.00 $227,000.00 $13,000.00 Overtime $0.00 $0.00 $29,000.00 $29,000.00 $0.00 Salaries - Leave Buy-Outs $1,500.00 $1,500.00 Benefits $0.00 $0.00 $76,000.00 $85,000.00 $9,000.00 Clothing Allowance $0.00 $0.00 $1,400.00 $1,400.00 $0.00 Office Supplies $0.00 $0.00 $500.00 $250.00 -$250.00 Fuel $0.00 $0.00 $3,100.00 $3,100.00 $0.00 Small Tools & Equipment $0.00 $0.00 $1,500.00 $1,000.00 -$500.00 Professional Services $0.00 $0.00 $250.00 $250.00 $0.00 Travel $0.00 $0.00 $3,000.00 $1,500.00 -$1,500.00 Repairs & Maintenance $0.00 $0.00 $500.00 $250.00 -$250.00 Miscellaneous $0.00 $0.00 $250.00 $250.00 $0.00 Dry Cleaning Services $0.00 $0.00 $100.00 $100.00 $0.00 Crime Prevention $0.00 $0.00 $500.00 $250.00 -$250.00 Training $0.00 $0.00 $3,500.00 $2,000.00 -$1,500.00 Salaries $0.00 $0.00 $463,000.00 $475,000.00 $12,000.00 Overtime $0.00 $0.00 $66,000.00 $66,000.00 $0.00 Salaries - Leave Buy-Outs $30,000.00 $30,000.00 Benefits $0.00 $0.00 $192,000.00 $215,500.00 $23,500.00 Clothing Allowance $0.00 $0.00 $2,800.00 $2,800.00 $0.00 Office Supplies $0.00 $0.00 $2,000.00 $1,000.00 -$1,000.00 Fuel $0.00 $0.00 $7,500.00 $7,500.00 $0.00 Small Tools & Equipment $0.00 $0.00 $8,500.00 $3,000.00 -$5,500.00 Professional Services $0.00 $0.00 $250.00 $250.00 $0.00 Tow/Impound Fees $0.00 $0.00 $1,000.00 $500.00 -$500.00 Travel $0.00 $0.00 $9,000.00 $2,500.00 -$6,500.00 Repairs & Maintenance $0.00 $0.00 $1,000.00 $500.00 -$500.00 Miscellaneous $0.00 $0.00 $250.00 $250.00 $0.00 Dry Cleaning Services $0.00 $0.00 $250.00 $250.00 $0.00 Training $0.00 $0.00 $4,000.00 $2,000.00 -$2,000.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 162 EXHIBIT A Uniforms & Clothing $0.00 $0.00 $2,000.00 $1,000.00 -$1,000.00 Operating Supplies $0.00 $0.00 $2,000.00 $1,000.00 -$1,000.00 Registration & Training $0.00 $0.00 $2,000.00 $0.00 -$2,000.00 Mileage/Per Diem/Lodging $0.00 $0.00 $2,000.00 $2,000.00 $0.00 Transfer-Out - SWAT Fund $0.00 $0.00 $16,500.00 $19,500.00 $3,000.00 Total General Fund:$4,439,146.08 $4,799,743.47 $5,124,885.00 $4,875,025.00 -$249,860.00 Total General Fund:$4,439,146.08 $4,799,743.47 $5,124,885.00 $4,875,025.00 -$249,860.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 163 EXHIBIT A Expenditures by Function Budgeted and Historical Expenditures by Function Mi l l i o n s Grey background indicates budgeted figures. Law Enforcement FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 1 2 3 4 5 6 Expenditures Law Enforcement Law Enforcement Salaries $2,620,177.40 $2,837,408.48 $0.00 $0.00 $0.00 Overtime - Shift Coverage $226,193.05 $289,543.92 $0.00 $0.00 $0.00 Benefits $989,977.00 $1,111,567.82 $0.00 $0.00 $0.00 Clothing Allowance $15,968.88 $13,271.25 $0.00 $0.00 $0.00 Tuition Reimbursement $3,150.00 $2,800.00 $0.00 $0.00 $0.00 Office Supplies $11,023.37 $10,676.90 $0.00 $0.00 $0.00 Central Stores $18.46 $0.00 $0.00 $0.00 SWAT - Uniforms & Clothing $1,844.48 $565.58 $0.00 $0.00 $0.00 SWAT - Operating Supplies $336.35 $2,199.80 $0.00 $0.00 $0.00 Office Machine Costs $6,268.21 $1,289.07 $0.00 $0.00 $0.00 Fuel Consumed $62,432.47 $57,168.59 $0.00 $0.00 $0.00 Small Tools & Equipment $30,549.97 $37,353.05 $0.00 $0.00 $0.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 164 EXHIBIT A WASPC Traffic Safety Grant $3,124.32 $0.00 $0.00 $0.00 Bulletproof Vests $7,138.25 $4,119.20 $0.00 $0.00 $0.00 US Marshall Fugitive Task Force $0.00 $299.74 $0.00 $0.00 $0.00 Professional Services $30,256.35 $46,005.54 $0.00 $0.00 $0.00 Membership Dues $1,440.00 $2,515.00 $0.00 $0.00 $0.00 SWAT - Mileage/Per Diem/Lodging $0.00 $1,242.00 $0.00 $0.00 $0.00 Telephone $52,066.76 $20,749.82 $0.00 $0.00 $0.00 Postage $2,256.99 $2,701.86 $0.00 $0.00 $0.00 Travel $6,528.99 $16,010.33 $0.00 $0.00 $0.00 Advertising $88.00 $0.00 $0.00 $0.00 Insurance $106,992.33 $149,255.34 $0.00 $0.00 $0.00 Repairs & Maintenance $6,810.77 $11,191.88 $0.00 $0.00 $0.00 Miscellaneous $4,048.20 $3,779.67 $0.00 $0.00 $0.00 Dry Cleaning Services $1,086.10 $1,759.64 $0.00 $0.00 $0.00 K-9 Expenses $25,250.59 $0.00 $0.00 Kids'night Out $2,957.05 $0.00 $0.00 $0.00 Crime Prevention $310.67 $3,444.47 $0.00 $0.00 $0.00 Training - Police Chief $700.00 $1,200.00 $0.00 $0.00 $0.00 Training - Officers $3,690.20 $5,064.13 $0.00 $0.00 $0.00 Training - Office Staff $250.00 $0.00 $0.00 $0.00 $0.00 Ancillary (Interfund Vehicle Maintenance)$388.76 $0.00 $0.00 $0.00 $0.00 Fleet Rentals - Police $100,000.00 $100,000.00 $0.00 $0.00 $0.00 Copy Machine Lease $220.89 $2,781.08 $0.00 $0.00 $0.00 Capital Outlay $30,564.13 $21,816.40 $0.00 $0.00 $0.00 Transfer-Out - SWAT Fund $13,500.00 $13,500.00 $0.00 $0.00 $0.00 Fleet Rentals - Police $100,000.00 $0.00 $0.00 $0.00 Total Law Enforcement:$4,439,146.08 $4,799,743.47 $0.00 $0.00 $0.00 Law Enforcement - Administration Salaries $0.00 $0.00 $303,000.00 $214,000.00 -$89,000.00 Salaries - Leave Buy-Outs $20,500.00 $20,500.00 Benefits $0.00 $0.00 $83,000.00 $68,000.00 -$15,000.00 Clothing Allowance $0.00 $0.00 $1,400.00 $700.00 -$700.00 Tuition Reimbursement $0.00 $0.00 $2,800.00 $0.00 -$2,800.00 Office Supplies $0.00 $0.00 $3,000.00 $3,000.00 $0.00 Office Machine Costs $5,000.00 $5,000.00 $0.00 Fuel $0.00 $0.00 $2,000.00 $1,500.00 -$500.00 Small Tools & Equipment $0.00 $0.00 $1,500.00 $1,500.00 $0.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 165 EXHIBIT A US Marshall Fugitive Task Force $0.00 $0.00 $1,500.00 $0.00 -$1,500.00 Professional Services $0.00 $0.00 $2,000.00 $31,500.00 $29,500.00 Membership Dues $0.00 $0.00 $2,505.00 $2,505.00 $0.00 Telephone $0.00 $0.00 $30,000.00 $30,000.00 $0.00 Travel $0.00 $0.00 $1,500.00 $2,000.00 $500.00 Advertising $0.00 $0.00 $120.00 $120.00 $0.00 Insurance $0.00 $0.00 $136,510.00 $167,000.00 $30,490.00 Repairs & Maintenance $0.00 $0.00 $2,100.00 $2,100.00 $0.00 Miscellaneous $0.00 $0.00 $1,500.00 $1,000.00 -$500.00 Dry Cleaning Services $0.00 $0.00 $1,000.00 $500.00 -$500.00 Crime Prevention $0.00 $0.00 $3,500.00 $3,500.00 $0.00 Training $0.00 $0.00 $3,000.00 $1,000.00 -$2,000.00 Ancillary (Interfund Vehicle Maintenance)$0.00 $0.00 $2,400.00 $0.00 -$2,400.00 Fleet Rentals - Police Admin $0.00 $0.00 $100,000.00 $0.00 -$100,000.00 Copy Machine Lease $0.00 $0.00 $2,500.00 $2,500.00 $0.00 Total Law Enforcement - Administration:$0.00 $0.00 $691,835.00 $557,925.00 -$133,910.00 Law Enforcement - Narcotics K-9 Salaries $0.00 $0.00 $105,000.00 $112,500.00 $7,500.00 Overtime $0.00 $0.00 $28,500.00 $28,500.00 $0.00 Salaries - Leave Buy-Outs $20,000.00 $20,000.00 Benefits $0.00 $0.00 $52,000.00 $56,500.00 $4,500.00 Clothing Allowance $0.00 $0.00 $700.00 $700.00 $0.00 Office Supplies $0.00 $0.00 $500.00 $0.00 -$500.00 Fuel $0.00 $0.00 $6,000.00 $6,000.00 $0.00 Small Tools & Equipment $0.00 $0.00 $1,500.00 $1,500.00 $0.00 Professional Services $0.00 $0.00 $250.00 $750.00 $500.00 Membership Dues $0.00 $0.00 $500.00 $500.00 $0.00 Travel $0.00 $0.00 $1,500.00 $1,000.00 -$500.00 Repairs & Maintenance $0.00 $0.00 $500.00 $0.00 -$500.00 Miscellaneous $0.00 $0.00 $250.00 $250.00 $0.00 Dry Cleaning Services $0.00 $0.00 $100.00 $100.00 $0.00 Crime Prevention $0.00 $0.00 $250.00 $250.00 $0.00 Training $0.00 $0.00 $2,500.00 $1,000.00 -$1,500.00 Total Law Enforcement - Narcotics K-9:$0.00 $0.00 $200,050.00 $229,550.00 $29,500.00 Law Enforcement - Patrol Salaries $0.00 $0.00 $1,675,000.00 $1,450,000.00 -$225,000.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 166 EXHIBIT A Overtime $0.00 $0.00 $159,000.00 $159,000.00 $0.00 Salaries - Leave Buy-Outs $113,000.00 $113,000.00 Benefits $0.00 $0.00 $638,000.00 $562,000.00 -$76,000.00 Clothing Allowance $0.00 $0.00 $11,200.00 $10,500.00 -$700.00 Office Supplies $0.00 $0.00 $4,000.00 $2,000.00 -$2,000.00 Fuel $0.00 $0.00 $42,000.00 $42,000.00 $0.00 Small Tools & Equipment $0.00 $0.00 $20,000.00 $19,500.00 -$500.00 Bulletproof Vests $0.00 $0.00 $3,500.00 $3,500.00 $0.00 Professional Services $0.00 $0.00 $15,000.00 $15,000.00 $0.00 Tow/Impound Fees $0.00 $0.00 $10,000.00 $8,000.00 -$2,000.00 Travel $0.00 $0.00 $9,500.00 $5,500.00 -$4,000.00 Repairs & Maintenance $0.00 $0.00 $5,000.00 $3,000.00 -$2,000.00 Miscellaneous $0.00 $0.00 $1,000.00 $500.00 -$500.00 Dry Cleaning Services $0.00 $0.00 $500.00 $500.00 $0.00 Training $0.00 $0.00 $7,000.00 $5,000.00 -$2,000.00 Capital Outlay $0.00 $0.00 $33,000.00 $13,000.00 -$20,000.00 Total Law Enforcement - Patrol:$0.00 $0.00 $2,633,700.00 $2,412,000.00 -$221,700.00 Law Enforcement - Records/Evidence Salaries $0.00 $0.00 $313,000.00 $318,000.00 $5,000.00 Overtime $0.00 $0.00 $2,100.00 $2,100.00 $0.00 Benefits $0.00 $0.00 $156,000.00 $160,000.00 $4,000.00 Office Supplies $0.00 $0.00 $1,800.00 $1,300.00 -$500.00 Small Tools & Equipment $0.00 $0.00 $1,000.00 $1,000.00 $0.00 Professional Services $0.00 $0.00 $4,000.00 $4,000.00 $0.00 Postage $0.00 $0.00 $2,000.00 $2,000.00 $0.00 Travel $0.00 $0.00 $500.00 $500.00 $0.00 Repairs & Maintenance $0.00 $0.00 $2,000.00 $2,000.00 $0.00 Miscellaneous $0.00 $0.00 $250.00 $250.00 $0.00 Training $0.00 $0.00 $1,000.00 $1,000.00 $0.00 Total Law Enforcement - Records/Evidence:$0.00 $0.00 $483,650.00 $492,150.00 $8,500.00 Law Enforcement - SRO's Salaries $0.00 $0.00 $214,000.00 $227,000.00 $13,000.00 Overtime $0.00 $0.00 $29,000.00 $29,000.00 $0.00 Salaries - Leave Buy-Outs $1,500.00 $1,500.00 Benefits $0.00 $0.00 $76,000.00 $85,000.00 $9,000.00 Clothing Allowance $0.00 $0.00 $1,400.00 $1,400.00 $0.00 Office Supplies $0.00 $0.00 $500.00 $250.00 -$250.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 167 EXHIBIT A Fuel $0.00 $0.00 $3,100.00 $3,100.00 $0.00 Small Tools & Equipment $0.00 $0.00 $1,500.00 $1,000.00 -$500.00 Professional Services $0.00 $0.00 $250.00 $250.00 $0.00 Travel $0.00 $0.00 $3,000.00 $1,500.00 -$1,500.00 Repairs & Maintenance $0.00 $0.00 $500.00 $250.00 -$250.00 Miscellaneous $0.00 $0.00 $250.00 $250.00 $0.00 Dry Cleaning Services $0.00 $0.00 $100.00 $100.00 $0.00 Crime Prevention $0.00 $0.00 $500.00 $250.00 -$250.00 Training $0.00 $0.00 $3,500.00 $2,000.00 -$1,500.00 Total Law Enforcement - SRO's:$0.00 $0.00 $333,600.00 $352,850.00 $19,250.00 Law Enforcement - Detectives Salaries $0.00 $0.00 $463,000.00 $475,000.00 $12,000.00 Overtime $0.00 $0.00 $66,000.00 $66,000.00 $0.00 Salaries - Leave Buy-Outs $30,000.00 $30,000.00 Benefits $0.00 $0.00 $192,000.00 $215,500.00 $23,500.00 Clothing Allowance $0.00 $0.00 $2,800.00 $2,800.00 $0.00 Office Supplies $0.00 $0.00 $2,000.00 $1,000.00 -$1,000.00 Fuel $0.00 $0.00 $7,500.00 $7,500.00 $0.00 Small Tools & Equipment $0.00 $0.00 $8,500.00 $3,000.00 -$5,500.00 Professional Services $0.00 $0.00 $250.00 $250.00 $0.00 Tow/Impound Fees $0.00 $0.00 $1,000.00 $500.00 -$500.00 Travel $0.00 $0.00 $9,000.00 $2,500.00 -$6,500.00 Repairs & Maintenance $0.00 $0.00 $1,000.00 $500.00 -$500.00 Miscellaneous $0.00 $0.00 $250.00 $250.00 $0.00 Dry Cleaning Services $0.00 $0.00 $250.00 $250.00 $0.00 Training $0.00 $0.00 $4,000.00 $2,000.00 -$2,000.00 Total Law Enforcement - Detectives:$0.00 $0.00 $757,550.00 $807,050.00 $49,500.00 Law Enforcement - SWAT Uniforms & Clothing $0.00 $0.00 $2,000.00 $1,000.00 -$1,000.00 Operating Supplies $0.00 $0.00 $2,000.00 $1,000.00 -$1,000.00 Registration & Training $0.00 $0.00 $2,000.00 $0.00 -$2,000.00 Mileage/Per Diem/Lodging $0.00 $0.00 $2,000.00 $2,000.00 $0.00 Transfer-Out - SWAT Fund $0.00 $0.00 $16,500.00 $19,500.00 $3,000.00 Total Law Enforcement - SWAT:$0.00 $0.00 $24,500.00 $23,500.00 -$1,000.00 Total Law Enforcement:$4,439,146.08 $4,799,743.47 $5,124,885.00 $4,875,025.00 -$249,860.00 Total Expenditures:$4,439,146.08 $4,799,743.47 $5,124,885.00 $4,875,025.00 -$249,860.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 168 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Salaries and Benefits (90.9%)Salaries and Benefits (90.9%)Salaries and Benefits (90.9%) Supplies and Services (8.4%)Supplies and Services (8.4%)Supplies and Services (8.4%) Other Financing Uses (0.4%)Other Financing Uses (0.4%)Other Financing Uses (0.4%) Capital Outlay (0.3%)Capital Outlay (0.3%)Capital Outlay (0.3%) Debt Service Principal (0.05%)Debt Service Principal (0.05%)Debt Service Principal (0.05%) Expense Objects Other Financing Uses Transfer-Out - SWAT Fund $13,500.00 $13,500.00 $0.00 $0.00 $0.00 Fleet Rentals - Police $100,000.00 $0.00 $0.00 $0.00 Transfer-Out - SWAT Fund $0.00 $0.00 $16,500.00 $19,500.00 $3,000.00 Total Other Financing Uses:$113,500.00 $13,500.00 $16,500.00 $19,500.00 $3,000.00 Salaries and Benefits Salaries $2,620,177.40 $2,837,408.48 $0.00 $0.00 $0.00 Overtime - Shift Coverage $226,193.05 $289,543.92 $0.00 $0.00 $0.00 Benefits $989,977.00 $1,111,567.82 $0.00 $0.00 $0.00 Clothing Allowance $15,968.88 $13,271.25 $0.00 $0.00 $0.00 Tuition Reimbursement $3,150.00 $2,800.00 $0.00 $0.00 $0.00 Ancillary (Interfund Vehicle Maintenance)$388.76 $0.00 $0.00 $0.00 $0.00 Salaries $0.00 $0.00 $303,000.00 $214,000.00 -$89,000.00 Salaries - Leave Buy-Outs $20,500.00 $20,500.00 Benefits $0.00 $0.00 $83,000.00 $68,000.00 -$15,000.00 Clothing Allowance $0.00 $0.00 $1,400.00 $700.00 -$700.00 Tuition Reimbursement $0.00 $0.00 $2,800.00 $0.00 -$2,800.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 169 EXHIBIT A Ancillary (Interfund Vehicle Maintenance)$0.00 $0.00 $2,400.00 $0.00 -$2,400.00 Salaries $0.00 $0.00 $105,000.00 $112,500.00 $7,500.00 Overtime $0.00 $0.00 $28,500.00 $28,500.00 $0.00 Salaries - Leave Buy-Outs $20,000.00 $20,000.00 Benefits $0.00 $0.00 $52,000.00 $56,500.00 $4,500.00 Clothing Allowance $0.00 $0.00 $700.00 $700.00 $0.00 Salaries $0.00 $0.00 $1,675,000.00 $1,450,000.00 -$225,000.00 Overtime $0.00 $0.00 $159,000.00 $159,000.00 $0.00 Salaries - Leave Buy-Outs $113,000.00 $113,000.00 Benefits $0.00 $0.00 $638,000.00 $562,000.00 -$76,000.00 Clothing Allowance $0.00 $0.00 $11,200.00 $10,500.00 -$700.00 Salaries $0.00 $0.00 $313,000.00 $318,000.00 $5,000.00 Overtime $0.00 $0.00 $2,100.00 $2,100.00 $0.00 Benefits $0.00 $0.00 $156,000.00 $160,000.00 $4,000.00 Salaries $0.00 $0.00 $214,000.00 $227,000.00 $13,000.00 Overtime $0.00 $0.00 $29,000.00 $29,000.00 $0.00 Salaries - Leave Buy-Outs $1,500.00 $1,500.00 Benefits $0.00 $0.00 $76,000.00 $85,000.00 $9,000.00 Clothing Allowance $0.00 $0.00 $1,400.00 $1,400.00 $0.00 Salaries $0.00 $0.00 $463,000.00 $475,000.00 $12,000.00 Overtime $0.00 $0.00 $66,000.00 $66,000.00 $0.00 Salaries - Leave Buy-Outs $30,000.00 $30,000.00 Benefits $0.00 $0.00 $192,000.00 $215,500.00 $23,500.00 Clothing Allowance $0.00 $0.00 $2,800.00 $2,800.00 $0.00 Total Salaries and Benefits:$3,855,855.09 $4,254,591.47 $4,577,300.00 $4,429,200.00 -$148,100.00 Supplies and Services Office Supplies $11,023.37 $10,676.90 $0.00 $0.00 $0.00 Central Stores $18.46 $0.00 $0.00 $0.00 SWAT - Uniforms & Clothing $1,844.48 $565.58 $0.00 $0.00 $0.00 SWAT - Operating Supplies $336.35 $2,199.80 $0.00 $0.00 $0.00 Office Machine Costs $6,268.21 $1,289.07 $0.00 $0.00 $0.00 Fuel Consumed $62,432.47 $57,168.59 $0.00 $0.00 $0.00 Small Tools & Equipment $30,549.97 $37,353.05 $0.00 $0.00 $0.00 WASPC Traffic Safety Grant $3,124.32 $0.00 $0.00 $0.00 Bulletproof Vests $7,138.25 $4,119.20 $0.00 $0.00 $0.00 US Marshall Fugitive Task Force $0.00 $299.74 $0.00 $0.00 $0.00 Professional Services $30,256.35 $46,005.54 $0.00 $0.00 $0.00 Membership Dues $1,440.00 $2,515.00 $0.00 $0.00 $0.00 SWAT - Mileage/Per Diem/Lodging $0.00 $1,242.00 $0.00 $0.00 $0.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 170 EXHIBIT A Telephone $52,066.76 $20,749.82 $0.00 $0.00 $0.00 Postage $2,256.99 $2,701.86 $0.00 $0.00 $0.00 Travel $6,528.99 $16,010.33 $0.00 $0.00 $0.00 Advertising $88.00 $0.00 $0.00 $0.00 Insurance $106,992.33 $149,255.34 $0.00 $0.00 $0.00 Repairs & Maintenance $6,810.77 $11,191.88 $0.00 $0.00 $0.00 Miscellaneous $4,048.20 $3,779.67 $0.00 $0.00 $0.00 Dry Cleaning Services $1,086.10 $1,759.64 $0.00 $0.00 $0.00 K-9 Expenses $25,250.59 $0.00 $0.00 Kids'night Out $2,957.05 $0.00 $0.00 $0.00 Crime Prevention $310.67 $3,444.47 $0.00 $0.00 $0.00 Training - Police Chief $700.00 $1,200.00 $0.00 $0.00 $0.00 Training - Officers $3,690.20 $5,064.13 $0.00 $0.00 $0.00 Training - Office Staff $250.00 $0.00 $0.00 $0.00 $0.00 Fleet Rentals - Police $100,000.00 $100,000.00 $0.00 $0.00 $0.00 Office Supplies $0.00 $0.00 $3,000.00 $3,000.00 $0.00 Office Machine Costs $5,000.00 $5,000.00 $0.00 Fuel $0.00 $0.00 $2,000.00 $1,500.00 -$500.00 Small Tools & Equipment $0.00 $0.00 $1,500.00 $1,500.00 $0.00 US Marshall Fugitive Task Force $0.00 $0.00 $1,500.00 $0.00 -$1,500.00 Professional Services $0.00 $0.00 $2,000.00 $31,500.00 $29,500.00 Membership Dues $0.00 $0.00 $2,505.00 $2,505.00 $0.00 Telephone $0.00 $0.00 $30,000.00 $30,000.00 $0.00 Travel $0.00 $0.00 $1,500.00 $2,000.00 $500.00 Advertising $0.00 $0.00 $120.00 $120.00 $0.00 Insurance $0.00 $0.00 $136,510.00 $167,000.00 $30,490.00 Repairs & Maintenance $0.00 $0.00 $2,100.00 $2,100.00 $0.00 Miscellaneous $0.00 $0.00 $1,500.00 $1,000.00 -$500.00 Dry Cleaning Services $0.00 $0.00 $1,000.00 $500.00 -$500.00 Crime Prevention $0.00 $0.00 $3,500.00 $3,500.00 $0.00 Training $0.00 $0.00 $3,000.00 $1,000.00 -$2,000.00 Fleet Rentals - Police Admin $0.00 $0.00 $100,000.00 $0.00 -$100,000.00 Office Supplies $0.00 $0.00 $500.00 $0.00 -$500.00 Fuel $0.00 $0.00 $6,000.00 $6,000.00 $0.00 Small Tools & Equipment $0.00 $0.00 $1,500.00 $1,500.00 $0.00 Professional Services $0.00 $0.00 $250.00 $750.00 $500.00 Membership Dues $0.00 $0.00 $500.00 $500.00 $0.00 Travel $0.00 $0.00 $1,500.00 $1,000.00 -$500.00 Repairs & Maintenance $0.00 $0.00 $500.00 $0.00 -$500.00 Miscellaneous $0.00 $0.00 $250.00 $250.00 $0.00 Dry Cleaning Services $0.00 $0.00 $100.00 $100.00 $0.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 171 EXHIBIT A Crime Prevention $0.00 $0.00 $250.00 $250.00 $0.00 Training $0.00 $0.00 $2,500.00 $1,000.00 -$1,500.00 Office Supplies $0.00 $0.00 $4,000.00 $2,000.00 -$2,000.00 Fuel $0.00 $0.00 $42,000.00 $42,000.00 $0.00 Small Tools & Equipment $0.00 $0.00 $20,000.00 $19,500.00 -$500.00 Bulletproof Vests $0.00 $0.00 $3,500.00 $3,500.00 $0.00 Professional Services $0.00 $0.00 $15,000.00 $15,000.00 $0.00 Tow/Impound Fees $0.00 $0.00 $10,000.00 $8,000.00 -$2,000.00 Travel $0.00 $0.00 $9,500.00 $5,500.00 -$4,000.00 Repairs & Maintenance $0.00 $0.00 $5,000.00 $3,000.00 -$2,000.00 Miscellaneous $0.00 $0.00 $1,000.00 $500.00 -$500.00 Dry Cleaning Services $0.00 $0.00 $500.00 $500.00 $0.00 Training $0.00 $0.00 $7,000.00 $5,000.00 -$2,000.00 Office Supplies $0.00 $0.00 $1,800.00 $1,300.00 -$500.00 Small Tools & Equipment $0.00 $0.00 $1,000.00 $1,000.00 $0.00 Professional Services $0.00 $0.00 $4,000.00 $4,000.00 $0.00 Postage $0.00 $0.00 $2,000.00 $2,000.00 $0.00 Travel $0.00 $0.00 $500.00 $500.00 $0.00 Repairs & Maintenance $0.00 $0.00 $2,000.00 $2,000.00 $0.00 Miscellaneous $0.00 $0.00 $250.00 $250.00 $0.00 Training $0.00 $0.00 $1,000.00 $1,000.00 $0.00 Office Supplies $0.00 $0.00 $500.00 $250.00 -$250.00 Fuel $0.00 $0.00 $3,100.00 $3,100.00 $0.00 Small Tools & Equipment $0.00 $0.00 $1,500.00 $1,000.00 -$500.00 Professional Services $0.00 $0.00 $250.00 $250.00 $0.00 Travel $0.00 $0.00 $3,000.00 $1,500.00 -$1,500.00 Repairs & Maintenance $0.00 $0.00 $500.00 $250.00 -$250.00 Miscellaneous $0.00 $0.00 $250.00 $250.00 $0.00 Dry Cleaning Services $0.00 $0.00 $100.00 $100.00 $0.00 Crime Prevention $0.00 $0.00 $500.00 $250.00 -$250.00 Training $0.00 $0.00 $3,500.00 $2,000.00 -$1,500.00 Office Supplies $0.00 $0.00 $2,000.00 $1,000.00 -$1,000.00 Fuel $0.00 $0.00 $7,500.00 $7,500.00 $0.00 Small Tools & Equipment $0.00 $0.00 $8,500.00 $3,000.00 -$5,500.00 Professional Services $0.00 $0.00 $250.00 $250.00 $0.00 Tow/Impound Fees $0.00 $0.00 $1,000.00 $500.00 -$500.00 Travel $0.00 $0.00 $9,000.00 $2,500.00 -$6,500.00 Repairs & Maintenance $0.00 $0.00 $1,000.00 $500.00 -$500.00 Miscellaneous $0.00 $0.00 $250.00 $250.00 $0.00 Dry Cleaning Services $0.00 $0.00 $250.00 $250.00 $0.00 Training $0.00 $0.00 $4,000.00 $2,000.00 -$2,000.00 Uniforms & Clothing $0.00 $0.00 $2,000.00 $1,000.00 -$1,000.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 172 EXHIBIT A Operating Supplies $0.00 $0.00 $2,000.00 $1,000.00 -$1,000.00 Registration & Training $0.00 $0.00 $2,000.00 $0.00 -$2,000.00 Mileage/Per Diem/Lodging $0.00 $0.00 $2,000.00 $2,000.00 $0.00 Total Supplies and Services:$439,005.97 $507,054.52 $495,585.00 $410,825.00 -$84,760.00 Capital Outlay Capital Outlay $30,564.13 $21,816.40 $0.00 $0.00 $0.00 Capital Outlay $0.00 $0.00 $33,000.00 $13,000.00 -$20,000.00 Total Capital Outlay:$30,564.13 $21,816.40 $33,000.00 $13,000.00 -$20,000.00 Debt Service Principal Copy Machine Lease $220.89 $2,781.08 $0.00 $0.00 $0.00 Copy Machine Lease $0.00 $0.00 $2,500.00 $2,500.00 $0.00 Total Debt Service Principal:$220.89 $2,781.08 $2,500.00 $2,500.00 $0.00 Total Expense Objects:$4,439,146.08 $4,799,743.47 $5,124,885.00 $4,875,025.00 -$249,860.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 173 EXHIBIT A General Fund - Jail Services Expenditures Summary 1,104,000 $63,500 (6.10% vs. prior year) Jail Services Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget FY2023 FY2024 FY2025 FY2026 $0 $1M $250K $500K $750K $1.25M City of East Wenatchee | Budget Book 2026 Page 174 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. General Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 1 0.25 0.5 0.75 1.25 City of East Wenatchee | Budget Book 2026 Page 175 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Salaries and Benefits (97.8%)Salaries and Benefits (97.8%)Salaries and Benefits (97.8%) Supplies and Services (2.2%)Supplies and Services (2.2%)Supplies and Services (2.2%) Expense Objects Salaries and Benefits Housing & Monitoring Prisoners $503,057.76 $980,107.38 $1,013,500.00 $1,065,000.00 $51,500.00 Medical Care - Prisoners $7,927.57 $17,899.10 $15,000.00 $15,000.00 $0.00 Total Salaries and Benefits:$510,985.33 $998,006.48 $1,028,500.00 $1,080,000.00 $51,500.00 Supplies and Services Juvenile Detention $13,250.00 $10,500.00 $12,000.00 $24,000.00 $12,000.00 Total Supplies and Services:$13,250.00 $10,500.00 $12,000.00 $24,000.00 $12,000.00 Total Expense Objects:$524,235.33 $1,008,506.48 $1,040,500.00 $1,104,000.00 $63,500.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 176 EXHIBIT A General Fund - Public Works Garren Melton Public Works Manager Expenditures Summary 229,150 $9,950 (4.54% vs. prior year) Public Works Proposed and Historical Budget vs. Actual Actual Budgeted Over Budget FY2023 FY2024 FY2025 FY2026 $0 $50K $100K $150K $200K $250K City of East Wenatchee | Budget Book 2026 Page 177 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. General Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.05 0.1 0.15 0.2 0.25 City of East Wenatchee | Budget Book 2026 Page 178 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Salaries and Benefits (71.6%)Salaries and Benefits (71.6%)Salaries and Benefits (71.6%) Supplies and Services (28.4%)Supplies and Services (28.4%)Supplies and Services (28.4%) Expense Objects Salaries and Benefits Salaries $112,223.30 $127,017.17 $128,500.00 $124,000.00 -$4,500.00 Benefits $37,751.43 $40,264.48 $40,500.00 $40,000.00 -$500.00 Total Salaries and Benefits:$149,974.73 $167,281.65 $169,000.00 $164,000.00 -$5,000.00 Supplies and Services Office Supplies $26.34 $0.00 $750.00 $500.00 -$250.00 Small Tools & Equipment $0.00 $142.98 $500.00 $500.00 $0.00 Cell Phone $0.00 $0.00 $750.00 $750.00 $0.00 Travel $0.00 $0.00 $1,000.00 $600.00 -$400.00 Insurance $20,236.43 $26,064.63 $23,700.00 $26,000.00 $2,300.00 Repairs & Maintenance $298.38 $0.00 $0.00 $0.00 Training $675.00 $585.00 $2,000.00 $1,000.00 -$1,000.00 Miscellaneous $1,817.00 $0.00 $1,000.00 $500.00 -$500.00 Memberships $254.00 $263.00 $500.00 $300.00 -$200.00 Pavement Management Plan $20,000.00 $20,000.00 Engineering Support Services $20,909.30 $8,238.51 $20,000.00 $15,000.00 -$5,000.00 Total Supplies and Services:$44,216.45 $35,294.12 $50,200.00 $65,150.00 $14,950.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 179 EXHIBIT A Total Expense Objects:$194,191.18 $202,575.77 $219,200.00 $229,150.00 $9,950.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 180 EXHIBIT A General Fund - Planning Curtis Lillquist Community Development Director Expenditures Summary 471,100 -$102,620 (-17.89% vs. prior year) Planning Proposed and Historical Budget vs. Actual Actual Budgeted FY2023 FY2024 FY2025 FY2026 $0 $100K $200K $300K $400K $500K $600K $700K City of East Wenatchee | Budget Book 2026 Page 181 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. General Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.1 0.2 0.3 0.4 0.5 0.6 0.7 City of East Wenatchee | Budget Book 2026 Page 182 EXHIBIT A Expenditures by Expense Type Budgeted Expenditures by Expense Type Salaries and Benefits (70.6%)Salaries and Benefits (70.6%)Salaries and Benefits (70.6%) Supplies and Services (29.4%)Supplies and Services (29.4%)Supplies and Services (29.4%) Expense Objects Salaries and Benefits Salaries $213,236.31 $203,520.72 $241,500.00 $238,000.00 -$3,500.00 Benefits $82,637.14 $81,643.60 $90,500.00 $94,500.00 $4,000.00 Total Salaries and Benefits:$295,873.45 $285,164.32 $332,000.00 $332,500.00 $500.00 Supplies and Services Office Supplies $461.55 $1,121.32 $1,500.00 $500.00 -$1,000.00 Fuel Consumed $38.13 $35.62 $300.00 $300.00 $0.00 Small Tools & Equipment $0.00 $0.00 $500.00 $500.00 $0.00 Training $650.00 $425.00 $2,000.00 $2,000.00 $0.00 Dues & Subscriptions $968.00 $847.00 $1,700.00 $1,700.00 $0.00 Professional Services $25,000.00 $65,591.03 $25,000.00 $25,000.00 $0.00 Hearings Examiner $600.00 $600.00 $1,200.00 $1,400.00 $200.00 Engineer/Architect Services $300.00 $0.00 $6,000.00 $6,000.00 $0.00 Aerial Pictometry $2,200.00 $2,200.00 $0.00 Professional Services (Climate)$70,000.00 $0.00 -$70,000.00 Professional Services (GMA Update)$93,750.00 $62,500.00 -$31,250.00 Travel $315.42 $160.20 $3,500.00 $0.00 -$3,500.00 Advertising $2,655.03 $502.50 $6,000.00 $6,000.00 $0.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 183 EXHIBIT A Insurance $20,236.43 $26,095.23 $26,070.00 $29,000.00 $2,930.00 Repairs & Maintenance $35.97 $0.00 $1,000.00 $1,000.00 $0.00 Miscellaneous $739.87 $71.11 $1,000.00 $500.00 -$500.00 Total Supplies and Services:$52,000.40 $95,449.01 $241,720.00 $138,600.00 -$103,120.00 Total Expense Objects:$347,873.85 $380,613.33 $573,720.00 $471,100.00 -$102,620.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 184 EXHIBIT A General Fund - Building Department Expenditures Summary 255,050 $19,680 (8.36% vs. prior year) Building Department Proposed and Historical Budget vs. Actual Actual Budgeted FY2023 FY2024 FY2025 FY2026 $0 $100K $200K $300K $400K City of East Wenatchee | Budget Book 2026 Page 185 EXHIBIT A Expenditures by Fund Budgeted and Historical 2026 Expenditures by Fund Mi l l i o n s Grey background indicates budgeted figures. General Fund FY 2 0 2 3 FY 2 0 2 4 FY 2 0 2 5 FY 2 0 2 6 0 0.05 0.1 0.15 0.2 0.25 0.3 General Fund General Fund Salaries $28,818.00 $30,560.07 $33,000.00 $54,000.00 $21,000.00 Benefits $13,851.41 $14,274.26 $15,000.00 $27,500.00 $12,500.00 Office Supplies $2,137.52 $1,900.25 $2,500.00 $4,000.00 $1,500.00 Fuel Consumed $46.00 $34.39 $100.00 $500.00 $400.00 Small Tools & Equipment $97.63 $75.55 $900.00 $0.00 -$900.00 Training $1,085.00 $0.00 $2,000.00 $2,000.00 $0.00 Dues & Subscriptions $299.00 $0.00 $500.00 $500.00 $0.00 Professional Services $177,795.11 $84,950.08 $125,000.00 $125,000.00 $0.00 Fire Marshal Services $12,634.08 $0.00 $0.00 $0.00 Abatement $0.00 $0.00 $15,000.00 $15,000.00 Cell Phone $0.00 $0.00 $800.00 $800.00 $0.00 Travel $870.75 $0.00 $2,000.00 $750.00 -$1,250.00 Insurance $17,706.87 $22,964.30 $22,770.00 $25,000.00 $2,230.00 Repairs & Maintenance $0.00 $0.00 $500.00 $0.00 -$500.00 Miscellaneous $0.00 $0.00 $300.00 $0.00 -$300.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 186 EXHIBIT A Capital Outlay - Permit Tracking Program Savings $0.00 $30,000.00 $0.00 -$30,000.00 Total General Fund:$255,341.37 $154,758.90 $235,370.00 $255,050.00 $19,680.00 Total General Fund:$255,341.37 $154,758.90 $235,370.00 $255,050.00 $19,680.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) Expenditures by Expense Type Budgeted Expenditures by Expense Type Supplies and Services (68%)Supplies and Services (68%)Supplies and Services (68%) Salaries and Benefits (32%)Salaries and Benefits (32%)Salaries and Benefits (32%) Expense Objects Salaries and Benefits Salaries $28,818.00 $30,560.07 $33,000.00 $54,000.00 $21,000.00 Benefits $13,851.41 $14,274.26 $15,000.00 $27,500.00 $12,500.00 Total Salaries and Benefits:$42,669.41 $44,834.33 $48,000.00 $81,500.00 $33,500.00 Supplies and Services Office Supplies $2,137.52 $1,900.25 $2,500.00 $4,000.00 $1,500.00 Fuel Consumed $46.00 $34.39 $100.00 $500.00 $400.00 Small Tools & Equipment $97.63 $75.55 $900.00 $0.00 -$900.00 Training $1,085.00 $0.00 $2,000.00 $2,000.00 $0.00 Dues & Subscriptions $299.00 $0.00 $500.00 $500.00 $0.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 187 EXHIBIT A Professional Services $177,795.11 $84,950.08 $125,000.00 $125,000.00 $0.00 Fire Marshal Services $12,634.08 $0.00 $0.00 $0.00 Abatement $0.00 $0.00 $15,000.00 $15,000.00 Cell Phone $0.00 $0.00 $800.00 $800.00 $0.00 Travel $870.75 $0.00 $2,000.00 $750.00 -$1,250.00 Insurance $17,706.87 $22,964.30 $22,770.00 $25,000.00 $2,230.00 Repairs & Maintenance $0.00 $0.00 $500.00 $0.00 -$500.00 Miscellaneous $0.00 $0.00 $300.00 $0.00 -$300.00 Total Supplies and Services:$212,671.96 $109,924.57 $157,370.00 $173,550.00 $16,180.00 Capital Outlay Capital Outlay - Permit Tracking Program Savings $0.00 $30,000.00 $0.00 -$30,000.00 Total Capital Outlay:$0.00 $30,000.00 $0.00 -$30,000.00 Total Expense Objects:$255,341.37 $154,758.90 $235,370.00 $255,050.00 $19,680.00 Name FY2023 Actual FY2024 Actual FY2025 Budgeted FY 2026 Revised Preliminary 11.10.2025 FY2025 Budgeted vs. FY 2026 Revised Preliminary 11.10.2025 ($ Change) City of East Wenatchee | Budget Book 2026 Page 188 EXHIBIT A APPENDIX City of East Wenatchee | Budget Book 2026 Page 189 EXHIBIT A Glossary Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by the committing governmental unit. Accounting System: The total structure of records and procedures that identify record, classify, and report information on the nancial position and operations of a governmental unit or any of its funds, account groups, and organizational components. Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest) Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule. Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for specic public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended.  Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS. Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes. Audit: An examination of a community's nancial systems, procedures, and data by a certied public accountant (independent auditor), and a report on the fairness of nancial statements and on local compliance with statutes and regulations. The audit serves as a valuable management tool in evaluating the scal performance of a community. Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments as to application of auditing procedures; (c) ndings and opinions. It is almost always accompanied by a management letter which contains supplementary comments and recommendations. Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs.  Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a specied date. Betterments (Special Assessments): Whenever a specic area of a community receives benet from a public improvement (e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of the costs it incurred. Each parcel receiving benet from the improvement is assessed for its proportionate share of the cost of such improvements. The proportionate share may be paid in full or the property owner may request that the assessors apportion the betterment over 20 years. Over the life of the betterment, one year’s apportionment along with one year’s committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid. Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specied sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specied future date (maturity date), together with periodic interest at a specied rate. The term of a bond is always greater than one year. (See Note) Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the bond issue. Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded by the community's legislative body to be removed from community's books. Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit. City of East Wenatchee | Budget Book 2026 Page 190 EXHIBIT A Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated with a given xed-income investment. Rating agencies, such as Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating. Budget: A plan for allocating resources to support particular services, purposes and functions over a specied period of time. (See Performance Budget, Program Budget) Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and has an initial useful live extending beyond a single nancial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment. Communities typically dene capital assets in terms of a minimum useful life and a minimum initial cost. (See Fixed Assets) Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or xed asset improvements. Among other information, a capital budget should identify the method of nancing each recommended expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets) Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an ofcial or agent designated as custodian of cash and bank deposits. Cash Management: The process of monitoring the ebb and ow of money in an out of municipal accounts to ensure cash availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash. Certicate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its face that the amount of such deposit plus a specied interest payable to a bearer or to any specied person on a certain specied date, at the expiration of a certain specied time, or upon notice in writing. Classication of Real Property: Assessors are required to classify all real property according to use into one of four classes: residential, open space, commercial, and industrial. Having classied its real properties, local ofcials are permitted to determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class of real property and by personal property owners. Collective Bargaining: The process of negotiating workers' wages, hours, benets, working conditions, etc., between an employer and some or all of its employees, who are represented by a recognized labor union. regarding wages, hours and working conditions. Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services. The index is often called the "cost-of-living index." Cost-Benet Analysis: A decision-making tool that allows a comparison of options based on the level of benet derived and the cost to achieve the benet from different alternatives. Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual budget. Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest on any particular bond issue. Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that are chargeable to, but not yet paid from, a specic appropriation account. Enterprise Funds: An enterprise fund is a separate accounting and nancial reporting mechanism for municipal services for which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an enterprise fund, all costs of service delivery--direct, indirect, and capital costs—are identied. This allows the community to recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the "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.  City of East Wenatchee | Budget Book 2026 Page 191 EXHIBIT A Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject to local taxation.  Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and represent funding sources necessary to support a community's annual budget. (See Local Receipts) Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is available to particular categories of property or persons upon the timely submission and approval of an application to the assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors. Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget. Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and other funds. These include pension (and other employee benet) trust funds, investment trust funds, private- purpose trust funds, and agency funds. Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions or circumstances. Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans. Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day. The primary factor creating oat is clearing time on checks and deposits. Delays in receiving deposit and withdrawal information also inuence oat. Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying such pledges are usually referred to as general obligation or full faith and credit bonds. Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identied activities or attaining certain objectives in accordance with specic regulations, restrictions, or limitations. Fund Accounting: Organizing nancial records into multiple, segregated locations for money. A fund is a distinct entity within the municipal government in which nancial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are accounted for independently in accordance with specic regulations, restrictions or limitations. Examples of funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the Uniform Municipal Accounting System (UMAS) use multiple funds. GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form and content of governmental nancial statements. GASB 34 requires a report on overall nancial health, not just on individual funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's nancial performance, trends and prospects for the future. GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account for and report other postemployment benets in its accounting statements. Through actuarial analysis, municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service. General Fund: The fund used to account for most nancial resources and activities governed by the normal appropriation process. General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and credit of its taxing authority. Governing Body: A board, committee, commission, or other executive or policymaking bodyof a municipality or school district. Indirect Cost: Costs of a service not reected in the operating budget of the entity providing the service. An example of an indirect cost of providing water service would be the value of time spent by non-water department employees processing water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs arises most often in the context of enterprise funds. City of East Wenatchee | Budget Book 2026 Page 192 EXHIBIT A Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every six months. Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a specied period of time. It is always expressed in annual terms. Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments. The term does not include xed assets used in governmental operations. Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment, maintenance, or salaries, as opposed to a program budget. Local Aid: Revenue allocated by the state or counties to municipalities and school districts. Maturity Date: The date that the principal of a bond becomes due and payable in full. Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e., municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts, counties but also bonds of the state and agencies of the state. Note: A short-term loan, typically with a maturity date of a year or less. Objects of Expenditures: A classication of expenditures that is used for coding any department disbursement, such as “personal services,” “expenses,” or “capital outlay.” Ofcial Statement: A document prepared for potential investors that contains information about a prospective bond or note issue and the issuer. The ofcial statement is typically published with the notice of sale. It is sometimes called an offering circular or prospectus. Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming scal year. Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a regional school district, regional transit authority, etc. Performance Budget: A budget that stresses output both in terms of economy and efciency. Principal: The face amount of a bond, exclusive of accrued interest. Program: A combination of activities to accomplish an end. Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on output. Purchased Services: The cost of services that are provided by a vendor. Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions generally more favorable to the issuer. Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or unforeseen expenditures.  Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of 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. City of East Wenatchee | Budget Book 2026 Page 193 EXHIBIT A Revenue Bond: A bond payable from and secured solely by specic revenues and thereby not a full faith and credit obligation. Revolving Fund: Allows a community to raise revenues from a specic service and use those revenues without appropriation to support the service.  Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than proceeds acquired through tax title foreclosure. Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose. Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves. Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of assessed valuation of taxable real and personal property. Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on which property taxes are overdue. Trust Fund: In general, a fund for money donated or transferred to a municipality with specic instructions on its use. As custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the commissioners of trust funds or by the community's legislative body. 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 certied as part of free cash. Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not, however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes receivable and uncollected. (See Free Cash) Valuation (100 Percent): The legal requirement that a community’s assessed value on property must reect its market, or full and fair cash value. City of East Wenatchee | Budget Book 2026 Page 194 EXHIBIT A