2013 Annual Budget - City of Bremerton

City of Bremerton, Washington 

2013 ANNUAL BUDGET 

For the period January 1, 2013 thru December 31, 2013

2013 Budget 

City of Bremerton, Washington 

2013 Budget 

For the year beginning January 1, 2013 and ending December 31, 2013 

Mayor 

Patty Lent 

Council Members 

Jim McDonald—Council President .. District 1 

Leslie Daugs .. District 2 

Adam Brockus .. District 3 

Roy Runyon .. District 4 

Greg Wheeler .. District 5 

Faye Flemister .. District 6 

Carol Arends .. District 7 

Eric Younger .. District 8 

Nick Wofford .. District 9 

Executive Leadership 

Roger Lubovich .. City Attorney 

Chal Martin .. Public Works & Utilities Director 

Craig Rogers .. Police Chief 

Al Duke .. Fire Chief 

Andrea Spencer .. Director of Community Development 

Wyn Birkenthal .. Director of Parks and Recreation 

Becky Hasart .. Director of Financial Services

Cover by Kelsie Donleycott

Office of the Mayor 

345 6th Street, Suite 600 

Bremerton, WA 98337-1873 

Telephone: 360-473-5266 

Fax: 360-473-5883 

patty.lent@ci.bremerton.wa.us 

_________________________________________________________________Patty Lent, Mayor 

January 1, 2013 

To the Citizens and the Honorable Council of the City of Bremerton, 

It is my privilege to present to you the 2013 Fiscal Budget for the City of Bremerton. 

Over the last few years, the challenging economic times in which we live have forced us to take a 

hard look at exactly how much money we have and how we spend it. This has meant making 

many adjustments to our way of life to ensure that we live within our means. The City of 

Bremerton continues to do the same. As with the development of the 2012 Budget, the 

development of the 2013 Budget continues to acknowledge that the City must be more lean and 

efficient as we provide services to our citizens while continuing to take strategic steps in achieving 

long term fiscal sustainability. The 2013 Budget keeps the City on this path. 

As you review this document, I would like to highlight the following specific areas: 

 

 

 

This budget does not include any identified cost of living increases for our staff. The City 

completed negotiations with the Teamsters during 2012. As part of the approved contract, the 

Teamsters agreed to forgo any cost of living adjustments (COLA) for both 2012 and 2013. In 

addition, the Teamsters will begin to incur incremental increases to the amount of employee 

contribution toward health care costs. These concessions have been instrumental in assisting 

the City in continuing toward achieving long term fiscal health and I wish to sincerely thank 

the Teamsters for their collaboration and cooperation in being a valued partner with the City. 

Our management personnel, while not covered by a collective bargaining agreement, do 

receive the same pay adjustments and benefits as the Teamsters. As such, they too will not be 

receiving COLAs for 2012 or 2013. In addition, the City is currently in negotiations with the 

Bremerton Police Guild and Bremerton Police Management Association (BPMA) and will be 

commencing negotiations in the near future with our Firefighter’s Local 437 Union. The 

Police Guild and BPMA labor contracts expired at the end of 2011 and as we negotiate these 

contracts, we must maintain a status quo until new contracts are ratified. The Firefighter’s 

Local 437 contract expires at the end of 2012. Because we are or will be in active negotiations 

regarding these contracts, we do not yet know what, if any, cost of living adjustments or 

concessions will be associated with them. 

Revenue projections throughout all funds remain conservative. While we continue to believe 

that the economy has made a turn for the better, and we continue to see slow but steady 

economic development within the City, it will still take a few years for the City’s revenues to 

realize these improvements. As such, our revenue projections show little growth over the 

current and prior two years. 

As part of our everyday procedures, the City continually assesses its debt service obligations 

against the current interest rate climate to identify potential refinancing opportunities to help

save money. This year, the City refunded its general obligation bonds associated with the 

Norm Dick’s Government Center. This refunding (refinancing) will save the City 

approximately $1,690,000 over the remaining life of the bond. (The City did not extend the 

remaining life of the bond, keeping the original 2034 maturity date.) This resulted in a direct 

savings to the 2013 general fund of over $135,000. 

 

 

 

 

 

During 2011, the City created two new funds, an Accumulated Leave Fund and Employment 

Security Fund, to address short term and long term liabilities associated with personnel. The 

City is self insured for unemployment benefits but has not in the past funded this liability. 

Also, the City has an obligation to cash out accumulated leave banks for those employees that 

leave City service. With the creation of these funds, the City is moving toward increasing 

fiscal stability by incorporating these costs into our annually budgeted personnel expenditures 

and having them centralized in a dedicated fund to minimize the impact to the operational 

budgets for each department. The 2013 budget continues this initiative. 

As with 2012 and in keeping with the conservative approach, capital and/or special projects 

that require grant funding have only been budgeted if the grant funding has already been 

awarded. Any projects that require new grants have not been identified in this budget. If the 

City applies for and receives grant funding for new projects/programs during 2013, the City 

will amend the budget at that time. By taking this approach, we can assure our citizens that 

full discussion can occur before we expend resources for items that we may not receive. 

To increase transparency regarding using on-going revenues to fund on-going expenditures, 

we separated capital into individual funds for each of our utilities with the 2012 Budget and 

will continue this practice with the 2013 Budget. By isolating out the capital from our ongoing 

operations and maintenance (O&M) costs, we can better identify our O&M costs to 

better analyze our revenue needs. In addition, the City is currently undergoing a 

comprehensive rate analysis of all three utilities. We are working with a Citizen Advisory 

Committee during this process and will be providing many opportunities for public input 

before any final decisions are made. 

As mentioned in the prior bullet, the City is currently undergoing a comprehensive rate 

analysis for its three utilities (Water, Wastewater, and Stormwater). Until this study is 

complete, there are no utility rate increases in the 2013 Budget. This study includes an 

analysis of how we do business (our costs) as well as our revenue needs to adequately fund not 

only our operations and maintenance, but also our future capital and system replacement 

needs. In preparation of and concurrent with the rate study, the Public Works Utility 

departments have done an exemplary job of analyzing and minimizing their cost of service 

delivery, which has been incorporated in this budget. Once the rate study is complete, any 

changes that may result from this study can be incorporated into the 2013 Budget through a 

budget amendment. 

This budget proposes no changes to our current PILOT or commercial parking tax rates but 

does incorporate an increase to the B&O tax exemption rate to assist our small businesses. 

The Council, with Administration’s cooperation, has increased the B&O tax exemption level 

by $20,000, raising the level from $60,000 to $80,000 for annual gross income. In addition, it 

is intended that the B&O tax exemption level increase each year by $20,000 until the B&O tax 

is eliminated. The City acknowledges that at a rate of $20,000 annually for increases, the

elimination of B&O tax will occur over a protracted time period. However, taking a slow 

approach allows the City to be systematic and strategic in the elimination of this tax. 

 

 

Some funds have purposely been budgeted to dip into their respective reserve accounts. This 

is appropriate in that these funds have built reserves for very specific purposes or can only be 

spent for very specific purposes. If a program qualifies as an allowable use for these restricted 

funds, we have chosen to use these funds first before going to General Fund revenues while 

maintaining an adequate amount in the projected ending fund balances for future needs. 

Bonding funds are not designed to have large reserves, capital funds are designed to exhaust 

their reserves as the project is completed, and internal service funds are not designed to “make 

a profit,” so their budgets use some reserves to help decrease the charges imposed on the 

operational funds that pay them. 

While the 2013 general fund expenditures do exceed projected revenues, the 2013 general fund 

expenditures are $791,325 less than the originally adopted 2012 general fund budget, and 

$1,575,503 less than the amended 2012 general fund budget. In addition, the 2013 general 

fund ending fund balance is $100,702 more than what was projected with the originally 

adopted 2012 general fund budget. This was accomplished due to a number of factors, 

including the refunding of the government center bonds mentioned earlier, the elimination of 

various positions through attrition, the willingness of our employees (and especially the 

Teamsters) to forgo COLAs, etc. The decrease in expenditures and increase to ending fund 

balance also tells us three things: first, the City continues to identify ways in which we can 

provide a consistent level of service in a more efficient manner; second, all City staff continue 

to be very conscious of what they spend to provide service; and third, the City continues to 

recognize the importance of building its reserves (ending fund balance) to move toward its 

target of 8.5%. 

The above items are only part of the equation. To realistically live within our means in today’s 

fiscal environment, we must continually consider our staffing levels. As with any organization, 

our people are our backbone and strength. Over the last few years, we have been eliminating 

positions through attrition and reorganizations, and in some cases, due to budget constraints. In 

other words, we do not automatically hire when a position becomes empty. We go through an 

assessment to determine if the position is still relevant, if the responsibilities of the position can be 

absorbed elsewhere, or if the empty position offers an opportunity for reorganization. Each empty 

position is treated as an opportunity to challenge ourselves about how we do business. 

Between 2010 and 2012, the City has decreased its overall staffing level by 42.15 full time 

equivalent (FTE) positions (from 356.13 FTEs to 313.98 FTEs). For 2013, the City will be 

decreasing by an additional 5.10 FTEs, all accomplished through attrition. While we had an 

opportunity to possibly decrease the staffing level further through attrition, there were specific 

positions that we felt were critical to maintain or even increase. For example, the Community 

Resource Specialist position in the Police Department was a part time position (.60 FTE) during 

2012. This position is full time going forward. Also, we had three police officer positions 

become empty curing 2012 that we recruited for replacement. Public Safety is one of my 

administration’s top priorities and by increasing our Community Resource Officer to full time and 

maintaining our existing level of police officers, this administration not only maintains the 

existing levels in public safety but can also honor the Council’s commitment to the same.

The 2013 budget continues to move the City toward fiscal stability over the upcoming years. 

Longer term initiatives the City began during 2012 and will continue to pursue include, but are not 

necessarily limited to: 

 

 

 

 

 

 

Addressing long term liabilities such as LEOFF I obligations, accumulated leave 

obligations, and unemployment obligations; 

Identifying a proper debt service level for the City and decreasing our existing debt service 

to a more manageable level; 

Continuing to rebuild our reserve accounts; 

Continuing to identify ongoing revenue/funding sources for streets; 

Addressing our fleet needs and appropriate funding for such; and 

Working with Council to identify appropriate levels of service for all our programs. 

As the City of Bremerton moves forward, our focus will continue to be on fiscal stability, 

effectiveness, efficiency, transparency, and accountability. I feel that the 2013 Budget continues 

this process. 

Sincerely, 

Patty Lent 

Mayor

Table of Contents 

Budget Summary .................................................................................. 1 

All Funds Revenue and Expenditure Summary ................................... 9 

City Overview and Budget Process……..…………………………...13 

Strategic Priorities and Initiatives....................................................... 20 

Personnel............................................................................................. 22 

Budget Detail...................................................................................... 31 

General Fund ...................................................................................... 33 

Special Revenue Funds....................................................................... 77 

Debt Service Funds........................................................................... 105 

Capital Improvement Funds ..............................................................113 

Enterprise Funds ............................................................................... 123 

Internal Service Funds...................................................................... 145 

Capital Improvement Program ......................................................... 157 

Financial Goals and Policies ............................................................ 165 

Organization Charts………………………………………………...169 

Statistical Tables…………………………………………………….181 

Glossary of Terms…………………………………………………..199 

Ordinances………………………………………………………….209

Budget Summary 

Total 2013 projected tax revenue (property 

taxes, sales taxes, business and occupation taxes 

and private utility taxes) in the General Fund are 

$21.897 million. This is approximately $72k 

less than 2012. Individually, EMS taxes anticipates 

a decrease of $63k attributable to lower 

anticipated assessed values. Regular property 

tax receipts (anticipated at a 95% collection 

rate) are estimated with a modest increase for 

the upcoming year. Sales tax, formerly our 

number one revenue source for the General 

Fund, continues to remain flat with anticipated 

receipts for 2013 estimated at $6.8 million, including 

criminal justice. B & O revenue is 

budgeted at $2.7 million for 2013 and is essentially 

unchanged from 2012 receipts due to a 

$20k increase in B & O tax exemption. Though 

the City anticipates a slight decrease in utility 

taxes for electricity, natural gas and cable in the 

upcoming year, landline telephones are anticipated 

to increase modestly over 2012 and solid 

waste receipts are expected to remain unchanged. 

Overall, utility taxes are budgeted at 

$4.52 million, or 1.8% below the prior year and 

are based on historical averages. 

Overall, the City’s revenue projections throughout 

all funds and departments have remained 

relatively conservative. Though some revenue 

categories are showing consistent (but modest) 

increases, others remain volatile to economic 

uncertainty and therefore a more modest approach 

is warranted for the upcoming year. 

In response to the current revenue forecast, the 

City has continued budgeted spending reductions, 

deferred equipment payments into the 

City’s ER&R Fund and efforts to eliminate vacant 

positions wherever possible. 

The City of Bremerton provides services and 

programs through the efforts of its qualified and 

capable staff. Though the 2013 budget includes 

reductions in staff, personnel costs remain the 

highest expense in the General Fund at 76.72% 

of total expenditures. Efforts will continue to 

analyze appropriate staffing levels not only in 

the General Fund, but throughout the City. 

In addition to overall supplies and services cuts, 

other specific actions taken in order to balance 

the 2013 General Fund budget include: 

Reduction of authorized personnel by 2.1 

FTE’s. Specific positions are identified under 

the personnel section and are all due to 

attrition. 

Cost of living increases (COLA’s) are not 

included in personnel costs City-wide. 

Various fees and charges for services continue 

to be reviewed and revised as appropriate 

to ensure City costs are properly recovered. 

Transfers-in from Police Special Operations 

fund continues. 

Similar to 2012, all fuel tax revenues are being 

receipted directly to the Street Fund 

which is offset by a reduced transfer from 

the General Fund. 

Due to recent debt service refinancing, the 

City was able to reduce its debt service payments 

for the Norm Dicks Government Center 

by over $135k. 

The use of reserves to bridge the revenue 

gap. 


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The City also anticipates Real Estate Excise Tax 

(REET) to come in below 2012 with budgeted 

revenues at $300k. This is a substantial reduction 

compared to average receipts for 2009—2011 

which brought in an between $570k—$337K annually. 

The impacts of reduced revenue vary, but 

the lost revenue is most significant to funding 

maintenance of the City’s street system and providing 

matching funds for secured grants for various 

capital projects. 

As we move forward into 2013, the City will continue 

to monitor revenues closely and oversee expenditures 

city-wide. Overall, the adopted budget 

for 2013 is $113,553,408. It includes $36.77 million 

for personnel costs (32%), $27.79 million for 

supplies (24%), $6.2 million for debt service 

(5%), $14.29 million for capital outlay (13%), 

$7.45 million in transfers among funds (7%), and 

$21.07 million in ending fund balances (19%). 

The resources to fund the budget include; $24.22 

million in taxes (property, sales, business and occupancy, 

and franchise taxes) (21%), $1.02 million 

in licenses & permits (1%), $7.18 million in 

intergovernmental revenue (6%), $36.79 million 

in charges for services (33%), $1.38 million in 

fines and forfeits (1%), $12.26 million in other 

revenues(11%) and $30.69 million in beginning 

fund balance (27%). 

City Council 

The Council budget includes funding for two support 

staff and nine councilors. The total budget is 

increased by $8.2k over the 2012 amended budget, 

2.5%. 

Executive 

The Mayor’s budget includes funding for the 

Mayor and support staff. Supplies and services 

were reduced by $9.3k, -10.7%. 


Financial Services and City Clerk 

The Financial Services and City Clerk budget reflects 

an overall decrease of approximately $6.7k 

over the 2012 budget, -.5%. 

Legal Services 

The Legal Department budget continues to include 

the addition of in-house prosecution and personnel 

related costs for Risk Management previously accounted 

for in the Risk Management Fund. Compared 

to 2012, the City Attorney’s Office budget 

for 2013 remains relatively unchanged at $979k. 

Human Resources 

The proposed 2013 budget for the Human Resources 

Department is reduced approximately 

$14k. The net reduction is a combination of reduced 

professional services for labor negotiations 

and an increase in personnel expense. Staffing for 

the department has remained at two full time 

equivalent positions. 

Community Development 

Community Development houses the City’s “One- 

Stop” permit center, which includes the intake and 

issuance of right-of-way permits and engineering 

development review. The 2013 budget of $1.4 million 

includes a slight increase of $30k and is primarily 

due to increases in personnel expense. 

Budgeted supplies and services remain relatively 

unchanged. 

Municipal Court 

Municipal Court’s 2013 budget is $1.427 million. 

The proposed budget includes a reduction in personnel 

expense by a .50 FTE. Offsetting savings in 

personnel, public defense services have increased 

by $100k due to Supreme Court mandates and increased 

case load standards. The Court budget also 

include $85k for protem, interpreter, noncontracted 

public defense services costs and a parttime 

Commissioner. 

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City Auditor 

The City Auditor’s total budget has remained unchanged 

at $173k. The budget provides for 1.2 

FTE’s. 

Law Enforcement 

The Police Department’s budget is increased 

$114k from 2012. The budget includes an increase 

of .40 FTEs to increase the Community 

Resource Specialist from a .60 FTE to 1.0 FTE. 

The budget also includes an unfunded Sergeant 

position. 

To help offset expenditures, the department was 

able to secure $28.5k in grant funding for the 

City’s Community Resource officer in 2013. A 

transfer from the Police Special Projects Fund is 

increased from $200k to $275k in 2013 to support 

personnel costs associated with the Police Special 

Operations Group. 

Fire/Emergency Medical Services 

Total expenditures for the Fire Department are 

reduced by $50k compared to 2013 with no reductions 

in personnel. Due to the decease in the 

City’s assessed valuation, budgeted EMS property 

taxes have been reduced by $63k. 

Police & Fire Pension 

The Police and Fire Pension 2013 budget includes 

a decrease over 2012 of $51k. Reduced Fire pension 

payments are the primary reason for the decrease 

due a reduced number of beneficiaries. 

Program costs have increased by $67 and are anticipated 

to remain constant during the next several 

years due to increases in outpatient health 

care costs. The costs associated with this program 

are the result of legislative decisions made years 

ago that went unfunded at that time and there are 

presently no dedicated funding sources for the 

City to meet these obligations. The City continues 

to fund current year expenditures with current 


year General Fund revenue. Excluding fund balance, 

the total budget of $2.493 million represents 

approximately 7.2% of the total General Fund 

budget. 

General Facilities 

The adopted budget for facilities is decreased by 

approximately $64k. Though discretionary maintenance 

items have been deferred for several 

years, emphasis is placed on maintaining the 

structural integrity of facilities throughout the 

City. A roof repair/replacement is budgeted at the 

police station in 2013, and as funds become available, 

major maintenance and capital improvement 

projects will be carefully evaluated so that additional 

expense will not be incurred due to delaying 

necessary repairs. 

Parks and Recreation 

The total proposed 2013 Parks Recreation and 

Maintenance budget has decreased by $48k compared 

to 2012. The majority of the cost savings 

is due to a reduction in force of 1.0 FTE due to a 

vacant parks laborer position. Total supplies and 

services have also been reduced by 2%. A $25k 

subsidy payment to the YMCA for pool operations 

continues in 2013. 

Engineering 

City-wide Engineering personnel and supplies 

and service costs continue to be allocated and 

budgeted in one cost center within the General 

Fund in 2013, $2.09 million. Though three FTEs 

are located in the DCD permit center, total personnel 

expense will remain in the engineering 

budget. Engineering staff remains unchanged for 

2013. 

Recoverable charges for services for work performed 

by engineering staff (for capital projects 

and utilities operations and maintenance) total 

$1.7 million. Total net expense to the General 

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Fund (expenditures less revenues) of $334k. 

Non-departmental 

The Non-departmental adopted budget is $2.373 

million, a decrease of $1.4 million over the current 

year budget of $3.783 million. Significant 

reductions include $758k in transfers-out, $76k in 

interfund insurance premiums and $411k for debt 

service payments now accounted for separately in 

the Government Center LTGO Fund. 

Other programs funded in non-departmental include 

election services ($115k), photo enforcement 

($432k), self insurance premiums ($465k), 

animal control ($204k), care and custody of prisoners 

($789k) and transfers to the Street Fund 

($50k) and the Government Center LTGO ($32k). 

Other funding budgeted, consistent with 2012, are 

payments to Puget Sound Regional Council, Association 

of Washington Cities, Kitsap Regional 

Coordinating Council, Bremerton-Kitsap County 

Health District for certain public health support 

and services, Puget Sound Clean Air Agency and 

postage. 

The projected ending fund balance for the General 

fund is $2.344 million. Though this amount does 

not meet the 8.5% target of total expenditures, it 

is approximately $103k higher than what was 

originally budgeted for 2012 while providing a 

consistent level of service to our citizens. The 

City recognizes the importance of building reserve 

levels and will continue to focus on fiscal 

stability by striving to meet the 8.5% target level. 

Special Revenue Funds 

The City has thirteen special revenue funds, many 

accounting for dedicated revenue sources. 

Street and Arterial Street Funds 

The City has two funds that account for street related 

activity. The Arterial Street Fund presently 

accounts for capital improvements to the City’s 

arterial street system. The fund was created due to 

the state restricting the expenditure of certain state 

allocated revenues for capital investment. Although 

the restriction has been removed and the 

fund balance isn’t restricted, we have retained the 

fund in 2013 in order to complete the Pacific 

Avenue Capital Improvement Project. The fund 

will be eliminated when the project is completed. 

In 2013, $3.55 million in capital projects are 

budgeted, including $3.05 million for Pacific 

Avenue between Sixth and Eleventh Streets and 

$475k for pavement preservation and sidewalk 

improvements within the Street Fund. Other major 

projects in the Arterial Street budget include: 

Bremerton Highway Safety Improvements ($10k) 

and SR 303 11th Street and Warren Ave Intersection 

($10k). 

The Street Fund’s budget includes supplies and 

offsetting revenue ($300k) for work performed 

for the Transportation Benefit District Pavement 

Preservation Program, as well as the City’s share 

of state fuel taxes ($818k), Parking Tax ($455k) 

transfers from the General Fund ($50k), Stormwater 

Fund ($331k from PILOT), grant proceeds 

($389k) and other operation revenue ($187k). 

Lodging Tax Fund 

Lodging tax revenue is budgeted at $390k, a $10k 

increase over the prior year. The $396k expenditure 

budget includes the recommended funding 

allocation of the Lodging Tax Committee ($91k) 

and the continuation of existing funding for the 

Conference Center ($155k) along with increased 

funding for the Admiral Theatre, $150k. 

Ending fund balance is budgeted at $91k, a slight 

decrease over 2012, but has increased substan- 


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tially over 2010. It is important to not deplete 

reserve levels in this fund so that award obligations 

will not be impacted by cyclical cash flow 

levels. 

Parking System Fund 

The City’s downtown and residential parking 

enforcement program revenue has remained relatively 

flat over the past several years due to the 

addition of PSNS parking facilities, increased 

utilization of worker buses by PSNS, reduced 

ferry traffic and reduced fine revenue. 

Budgeted revenue for 2013 is $1.14 million, an 

increase of approximately $117k over 2012 projected 

revenue. The additional revenue will be 

realized in part by the new Park Ave Plaza garage 

which provides an additional 261 parking 

spaces. 

The 2013 expenditure budget includes operations 

and maintenance expenditures of $655k, debt 

service payments of $510k and a transfer-out of 

$80k to the 2010 UTGO/LTGO (B) debt service 

fund. 

Community Development Block Grant Fund 

The Community Development Block Grant Fund 

adopted budget reflects funding almost exclusively 

with federal grants. The CDBG Fund anticipates 

a beginning fund balance of approximately 

$1.44 million, $2.23 million in federal 

funding, $88k in other revenue and $30k from 

Charges for Services. Program funding is budgeted 

consistent with CDBG Committee recommendations. 

Staffing for one position is budgeted, 

a reduction of one FTE compared to 2012. 

The ending fund balance is projected at $1.44 

million. 

Public Access Television Fund 

The Bremerton Kitsap Access Television 

(BKAT) operation is accounted for in this fund. 

The estimated beginning fund balance has increased 

$20k over 2012 to $141k in 2013. The 

operation is consistent with prior years with the 

majority of funding being provided by a portion 

of the City’s cable TV franchises ($240k, 64%). 

Other revenue includes intergovernmental, 

charges for services to other agencies and citizens 

and miscellaneous ($135k). 

The budget includes maintenance of existing service 

levels with two FTE’s ($239k), supplies and 

services ($58k), capital outlay (38k) and the continuation 

of a transfer to the General Fund 

($25k). An ending fund balance of $156k is forecast. 

As noted above, BKAT receives 64% percent 

of its funding from City cable franchise 

fees. During 2013 staff will continue to work 

with other agencies utilizing BKAT to secure 

more equitable funding. 

Conference Center Operations Fund 

The overall budget for the Conference Center is 

$1.56 million, essentially unchanged from 2012. 

Of this amount, $1.4 million is for contractual 

costs with Columbia Hospitality. Projected revenues 

total $1.55 million, including $1.38 million 

from user fees, $155k from the Lodging Tax 

Fund, and $8.5k from miscellaneous revenue 

sources. Ending fund balance will represent 19% 

of budgeted expenditures for 2013, a 2.7% increase. 

Additionally, each year 3% of Conference 

Center revenue is set aside for improvements 

and replacing aging equipment. 

Other Special Revenue Funds 

The Abatement Revolving Fund includes $42k in 

funding for neighborhood cleanup programs in 

2013 with an estimated fund balance of $193k. 


5

The Police Special Projects Fund will continue to 

support the Police Special Operations with a 

$275k transfer to the General Fund in 2013. Supplies 

and services associated with the Special Operations 

Unit will continue to be funded. The Gift 

& Donations Fund includes combined expenditures 

of $10k, with anticipated revenue at $6.5k. 

Trial Improvement Fund includes budgeted expenditures 

at $23k with an estimated fund balance 

at $45k. One Percent for Arts Fund includes 

$10.5k designated for installation and maintenance 

of preselected and existing art. Contingency 

Reserve Fund includes an estimated beginning 

fund balance of $232k. No revenues or expenditures 

are budgeted in 2013. However, this is 

the first priority for restoration should the midyear 

2013 budget amendment allow. 

Debt Service Funds 

Bond Fund 

While the debt service obligation for this fund 

concluded in 2012, residual receipts will still 

trickle in during 2013. Once received, this fund 

will be closed. 

2010 LTGO 

The 2010 LTGO fund includes payments totaling 

$1.064 million on non-voter approved general 

obligation bonds issued to fund construction of 

Park Plaza parking, the purchase and remodel of a 

building to house the Municipal Court and to provide 

matching funds for the renovation of Lions 

Park. Funding for the debt comes from a variety 

of sources. State shared sales tax in the amount 

of $330k is expected to be received from the Local 

Revitalization Financing program in addition 

to $120k as a US Treasury Build America Bonds 

tax subsidy. The remainder of the funding is provided 

with a transfer from the General Government 

Capital Improvement Fund, (REET). 

2010 UTGO Refunding/LTGO Series (B) 

This fund included the repayment of bonds issued 

in 2010 to advance refund voter approved 

general obligation bonds issued in 2002 as well as 

non-voter approved general obligation bonds issued 

to complete the financing of Park Plaza 

parking. Funding for the refunding portion is provided 

by an annual property tax levy. The levy 

amount expected to be collected in 2013 is $809k. 

Funding for the non-voter approved debt is provided 

by a US Treasury Build America Bonds tax 

subsidy, $38k, a transfer from the Parking fund, 

$80k, and a transfer from the General Government 

Capital Improvement Fund (REET), $73k. 

Government Center LTGO 

This Refunding Debt Service Fund accounts for 

debt service payments associated with refunding 

the City’s portion of the bonds used to finance the 

construction of the government center. The refunding 

occurred in 2012 and is expected to save 

approximately $1.69 million over the life of the 

bond. Revenue sources for debt service include a 

transfer from the General Fund of $32k and General 

Government Capital Improvement Fund 

(REET), $210k. The debt service for 2013 is 

$243k. 

Capital Improvement Funds 

General Government Capital Improvement Fund 

(REET) 

This fund accounts for expenditures related to 

various general government capital improvement 

projects or debt service obligations related to 

capital. Anticipated REET revenues for 2013 are 

budgeted at $300k; $80k less than the prior year. 

Expenditures in this fund are dedicated for the 

repayment of debt service on the Government 

Center, $210k, and the 2010 LTGO financing in 

the amount of $135k. As economic conditions 

turn for the better, it is hopeful that additional 


6

evenues can be dedicated for other much needed 

capital infrastructure throughout the City. 

Parks Capital Construction Fund 

Expenditures in Parks Capital Construction Fund 

are budgeted at $161k for construction costs associated 

with the Accessible Playground Project. 

Funding is obtained from a CDBG grant award. 

Evergreen Park Remediation Fund 

The majority of the environmental clean-up effort 

on the Chevron site located adjacent to Evergreen 

Park has been completed. The chemical reaction 

of the remediation effort continues and requires 

ongoing monitoring for several years in order to 

determine if additional remediation efforts are 

necessary. Total expenditures in 2013 for remediation 

efforts are $30k. 

Enterprise Funds 

Water, Wastewater and Stormwater Utilities 

The City’s combined utility maintenance and operations 

funds’ adopted budgets for 2013 total 

$25.6 million. Personnel and supplies and service 

costs for operations and maintenance for all utilities 

are reduced by $331k, in part by savings in 

personnel due to attrition, process efficiencies, 

and continued efforts to reduce operations and 

maintenance supply costs wherever possible. 

Budgeted capital expenditures for 2013 are $9.9 

million and are being accounted for in separate 

utility capital funds. Debt service is reduced $27k 

to $3.534 million, and transfers for PILOT are 

decreased by $238k to the General Fund. 

In 2012 utility capital project funds were created 

in order to increase transparency regarding using 

on-going revenues to fund on-going expenditures 

within the utilities. In 2013, capital expenditures 

are as follows: Water Capital, $3.837 million, 

Wastewater Capital, $5.305 million and Stormwater 

Capital, $753k. 

Estimated ending fund balance (and percent of 

operations expense) for the utility operations and 

maintenance funds are as follows: Water Utility, 

$576k (6.2%), Wastewater Utility, $1.493 million 

(10.5%), and Stormwater Utility, $647k (30%). 

It is important to note that a comprehensive rate 

study is currently underway and preliminary recommendations 

are expected by the end of 2012. 

The rate study includes working with a citizen 

advisory group for public input on potential rate 

recommendations. 

Gold Mountain Golf Complex 

Expenditures for the golf course are budgeted at 

$2.075 million, including debt service, $284k. 

Operations and maintenance expense for Gold 

Mountain are approximately $22k lower than 

budgeted in 2012. 

Budgeted revenues in 2013 are $2.078 million, 

$36k higher than projected for 2012. The additional 

revenue can be attributed to higher anticipated 

greens fees for 2013. 

Due to the transition period with Columbia Hospitality, 

changes in budget appropriations may be 

brought forward during 2013. 

Internal Service Funds 

Risk Management 

The City’s self-insurance program results are favorable 

for 2012 with estimated year-end fund 

balance of $1.86 million. Internal charges for 

2013 remain relatively flat at $1.53 million with 

expenditures increasing by $104k to $1.53 million. 

Risk Management remains under the over 

site of the City Attorney’s office. An interfund 

transfer of $296k is budgeted under professional 

services for staff related costs. 


7

Employment Security and Accumulated Leave Liability 

Funds 

These funds were created in 2011 to account for 

self insured unemployment benefits and required 

leave payouts when an employee leaves City employment. 

The 2013 budget includes $467k in 

revenue and $380k in expenditures. 

Both funds were created to build, and set aside, reserves 

for future unemployment and vacation accrual 

payouts. Estimated ending fund balance for 

Employment Security has increased to $155k and 

$74k for Accumulated Leave Liability. 

Equipment Replacement and Operations Funds 

The ER&R Operations Fund adopted budget totals 

$1.63 million, a reduction of approximately $54k 

from the 2012 budget resulting from reduced supplies 

and service costs. Fuel costs are budgeted 

separately from routine maintenance costs and departments 

will continue to be billed for actual usage. 

This provides an incentive for departments to 

manage their fuel consumption within their own 

fleet. 

The ER&R Reserve Fund includes capital expenditures 

of $384k, and recoveries from all departments 

has been suspended for 2013. The estimated ending 

fund balance for 2013 is $5.56 million. 

Staffing Changes and Personnel Costs 

Total staffing reductions for 2013 are 5.1 authorized 

FTEs city-wide. Authorized positions consist 

of 308.88 FTEs. The Budget reflects the full 

cost savings for the reduction in force with the 

addition of one authorized, but unfunded, position 

in the police department. Filling this position 

will be evaluated if funds become available. 

Offsetting the savings due to reduced personnel, 

are substantial increases in the City’s State retirement 

contribution rates which will become 

effective July 1, 2013. Employer contribution 

rates for Public Employees Retirement System 

(PERS) is expected to increase by 1.98% and 

Public Safety Employees Retirement System 

(PSERS) will increase by 1.65%. Fortunately, 

Law Enforcement Officers and Fire Fighters 

(LEOFF) employer rates are anticipated to decrease 

by .04%. Additionally, current medical 

insurance premiums are budgeted to increase by 

as much as 15% for KPS and Group Health. 

Conclusion 

The following budget document provides detailed 

information by fund and department as 

well as objectives, goals, planned expenditures 

and supporting tables, charts and graphs. 

Information Technology 

Information technology’s adopted expenditure 

budget of $1.162 million is an increase of $150k 

from 2012. The expenditure increase came in part 

from costs associated with capital equipment purchases, 

software upgrades and oversight of the 

City’s landline telephones. Revenue is provided 

through internal charges to other departments and 

funds and amounts to $1.1 million with a projected 

ending fund balance of $66k. 


8

2013 REVENUE SOURCES - ALL FUNDS 

12/3/2012 

BEG LIC. INTER- CHARGES FINES 2013 

FUND AND GOV'T FOR AND OTHER TOTAL 

FUND BAL. TAXES PERMITS REVENUE SERVICE FORFEITS REVENUE BUDGET 

General Fund 

General Government: 

City Council 0 0 0 135,605 0 0 135,605 

Executive 0 0 0 145,044 0 0 145,044 

Financial Services 2,779,466 356,625 0 551,827 39,000 0 3,726,918 

Legal 0 0 0 427,602 0 0 427,602 

Human Resources 0 0 0 152,542 0 0 152,542 

Community Development 0 230,500 0 113,250 0 0 343,750 

Municipal Court 0 0 1,000 453,500 505,000 40,500 1,000,000 

City Auditor 0 0 0 67,999 0 0 67,999 

Law Enforcement 0 7,000 207,443 402,300 5,000 8,600 630,343 

Fire/Emergency Medical 1,207,000 1,200 1,750 580,400 1,000 4,800 1,796,150 

Police & Fire Pension 0 0 45,500 0 0 0 45,500 

General Facilities 0 0 0 143,486 0 46,080 189,566 

Parks 0 0 0 340,530 0 52,500 393,030 

Engineering 0 40,000 0 1,715,217 0 0 1,755,217 

Non-Departmental 17,910,512 145,500 389,009 900 566,500 4,237,820 23,250,241 

Beginning Fund Balance 2,873,147 2,873,147 

Total General Fund 2,873,147 21,896,978 780,825 644,702 5,230,202 1,116,500 4,390,300 36,932,654 

Special Revenue Funds: 

Arterial Street 289,831 0 0 2,508,500 0 0 400,000 3,198,331 

Street 446,341 455,000 0 1,207,550 445,000 0 422,300 2,976,191 

Contingency Reserve 232,305 0 0 0 0 0 300 232,605 

Lodging Tax 96,862 390,000 0 0 0 0 100 486,962 

Parking System 213,645 0 0 0 350 250,000 888,000 1,351,995 

Comm. Dev. Block Grant 1,440,816 0 0 2,289,793 30,000 0 88,100 3,848,709 

Abatement Revolving Fund 230,613 0 0 0 5,500 0 500 236,613 

Police Special Projects 740,038 0 0 0 0 18,000 71,200 829,238 

Public Access Television 141,319 0 240,000 38,000 96,700 0 200 516,219 

Gift & Donations Fund 68,136 0 0 0 1,500 0 5,125 74,761 

Trial Improvement 46,331 0 0 22,000 0 0 0 68,331 

One Percent for Arts 51,330 0 0 0 0 0 100 51,430 

Conference Center Oper 385,982 0 0 0 1,381,674 0 163,500 1,931,156 

Total Spec. Rev. Funds 4,383,549 845,000 240,000 6,065,843 1,960,724 268,000 2,039,425 15,802,541 

Debt Service Fund: 

Bond Fund 10,011 25,943 0 0 0 0 200 36,154 

2010 LTGO 153,408 330,000 0 120,085 0 0 41,000 644,493 

2010 UTGO/LTGO (B) 47,409 809,000 0 37,675 0 0 177,700 1,071,784 

Government Center LTGO 3,652 0 0 0 0 0 241,648 245,300 

Total Debt Service Fund 214,480 1,164,943 0 157,760 0 0 460,548 1,997,731 

Capital Improvement Funds: 

General Govt Capital Improv. 138,712 300,000 0 0 0 0 150 438,862 

Park Facilities Construction 447,766 0 0 0 0 0 160,850 608,616 

Evergreen Park Remediation 2,531 0 0 24,000 0 0 4,500 31,031 

Lower Wheaton Way 357,045 0 0 25,950 0 0 0 382,995 

Total Capital Improv. Funds 946,054 300,000 0 49,950 0 0 165,500 1,461,504 

9

2013 REVENUE SOURCES - ALL FUNDS 

12/3/2012 

BEG LIC. INTER- CHARGES FINES 2013 

FUND AND GOV'T FOR AND OTHER TOTAL 

FUND BAL. TAXES PERMITS REVENUE SERVICE FORFEITS REVENUE BUDGET 

Enterprise Funds: 

Water Utility 693,879 0 0 0 8,954,500 0 302,659 9,951,038 

Water Capital 3,858,671 0 0 0 0 0 464,300 4,322,971 

Wastewater Utility 1,965,493 16,735 0 0 13,626,500 0 8,300 15,617,028 

Wastewater Capital 4,447,321 0 0 0 0 0 2,031,785 6,479,106 

Stormwater Utility 438,478 0 0 0 2,362,000 0 1,400 2,801,878 

Gorst Creek Watershed 93,604 0 0 261,670 0 0 690 355,964 

Stormwater Capital 2,537,695 0 0 0 0 0 233,297 2,770,992 

Gold Mountain Golf Complex 45,456 0 0 0 1,975,000 0 103,200 2,123,656 

Total Enterprise Funds 14,080,597 16,735 0 261,670 26,918,000 0 3,145,631 44,422,633 

Internal Service Funds: 

Risk Management 1,861,723 0 0 0 0 0 1,533,513 3,395,236 

Employment Security 102,554 0 0 0 0 0 232,400 334,954 

Accumulated Leave Liability 38,206 0 0 0 0 0 234,900 273,106 

ER&R Operations & Maint. 185,644 0 0 0 1,578,000 0 640 1,764,284 

ER&R Equipment Reserve 5,881,134 0 0 0 0 0 58,800 5,939,934 

Information Services 127,858 0 0 0 1,100,973 0 0 1,228,831 

Total Internal Service Funds 8,197,119 0 0 0 2,678,973 0 2,060,253 12,936,345 

Total Non-General Funds 27,821,799 2,326,678 240,000 6,535,223 31,557,697 268,000 7,871,357 76,620,754 

Total All Funds 30,694,946 24,223,656 1,020,825 7,179,925 36,787,899 1,384,500 12,261,657 113,553,408 

Revenue Sources - All Funds 

Charges for Service 

$36,787,899 

33% 

Fines & Forfeits 

$1,384,500 

1% 

Other Revenue 

$12,261,657 

11% 

Intergovernmental 

$7,179,925 

6% 

Licenses & Permits 

$1,020,825 

1% 

Taxes 

$24,223,656 

21% 

Beginning Fund 

Balance 

$30,694,946 

27% 

10

1/0/1900 

2013 EXPENDITURES - ALL FUNDS 

2013 

SUPPLIES & DEBT CAPITAL ENDING TOTAL 

FUND PERSONNEL SERVICES SERVICE OUTLAY TRANSFERS FUND BAL. BUDGET 

General Fund 

General Government: 

City Council 317,000 23,929 0 0 0 340,929 

Executive 287,100 77,562 0 0 0 364,662 

Financial Services 850,900 296,219 0 0 0 1,147,119 

Legal Department 872,000 107,431 0 0 0 979,431 

Human Resources 232,800 150,712 0 0 0 383,512 

Community Development 1,074,100 354,822 0 0 10,000 1,438,922 

Municipal Court 860,600 566,934 0 0 0 1,427,534 

City Auditor 165,100 8,068 0 0 0 173,168 

Law Enforcement 8,209,900 1,503,171 0 0 0 9,713,071 

Fire/Emergency Medical 7,518,400 844,745 0 0 0 8,363,145 

Police & Fire Pension 2,201,000 292,000 0 0 0 2,493,000 

General Facilities 210,342 467,881 0 65,000 0 743,223 

General Parks 1,827,200 733,035 700 0 0 2,560,935 

Engineering 1,913,272 175,775 0 0 0 2,089,047 

Non-Departmental 0 2,291,750 0 0 81,648 2,373,398 

Ending Fund Balance 2,341,558 2,341,558 

Total General Fund 26,539,714 7,894,034 700 65,000 91,648 2,341,558 36,932,654 

Special Revenue Funds: 

Arterial Street 0 0 0 3,070,000 0 128,331 3,198,331 

Street 1,089,700 1,236,157 0 475,000 0 175,334 2,976,191 

Contingency Reserve 0 0 0 0 0 232,605 232,605 

Lodging Tax 0 226,000 0 0 170,000 90,962 486,962 

Parking System 0 655,491 510,304 0 80,000 106,200 1,351,995 

Comm. Dev. Block Grant 115,200 2,125,323 0 0 160,850 1,447,336 3,848,709 

Abatement Revolving Fund 0 42,000 0 0 0 194,613 236,613 

Police Special Projects 0 438,902 0 50,000 0 340,336 829,238 

Public Access Television 238,600 58,210 0 38,000 25,000 156,409 516,219 

Gift & Donations Fund 0 10,100 0 0 0 64,661 74,761 

Trial Improvement 0 23,000 0 0 0 45,331 68,331 

One Percent for Arts 0 500 0 10,000 0 40,930 51,430 

Conference Center Oper 0 1,559,053 0 0 0 372,103 1,931,156 

Total Spec. Rev. Funds 1,443,500 6,374,736 510,304 3,643,000 435,850 3,395,151 15,802,541 

Debt Service Fund: 

Bond Fund 0 0 0 0 0 36,154 36,154 

2010 LTGO 0 0 548,480 0 0 96,013 644,493 

2010 UTGO/LTGO (B) 0 0 1,063,750 0 0 8,034 1,071,784 

Government Center LTGO 0 0 243,300 0 0 2,000 245,300 

Total Debt Service Fund 0 0 1,855,530 0 0 142,201 1,997,731 

Capital Improvement Funds: 

General Govt Capital Improv. 0 0 0 0 345,000 93,862 438,862 

Park Facilities Construction 0 0 0 160,850 0 447,766 608,616 

Evergreen Park Remediation 0 0 0 30,000 0 1,031 31,031 

Lower Wheaton Way 0 0 0 30,912 0 352,083 382,995 

Total Capital Improv. Funds 0 0 0 221,762 345,000 894,742 1,461,504 

11

1/0/1900 

2013 EXPENDITURES - ALL FUNDS 


SUPPLIES & DEBT CAPITAL ENDING TOTAL 

FUND PERSONNEL SERVICES SERVICE OUTLAY TRANSFERS FUND BAL. BUDGET 

Enterprise Funds: 

Water Utility 3,738,200 3,421,173 709,819 0 1,505,100 576,746 9,951,038 

Water Capital 0 0 0 3,837,000 0 485,971 4,322,971 

Wastewater Utility 2,599,200 4,114,346 2,809,689 0 4,600,485 1,493,308 15,617,028 

Wastewater Capital 0 0 0 5,305,000 0 1,174,106 6,479,106 

Stormwater Utility 784,500 883,422 14,599 0 472,400 646,957 2,801,878 

Gorst Creek Watershed 0 350,000 0 0 0 5,964 355,964 

Stormwater Capital 0 0 0 753,000 0 2,017,992 2,770,992 

Gold Mountain Golf Complex 0 1,792,380 283,600 0 0 47,676 2,123,656 

Total Enterprise Funds 7,121,900 10,561,321 3,817,707 9,895,000 6,577,985 6,448,720 44,422,633 

Internal Service Funds: 

Risk Management 240,000 1,289,177 0 0 0 1,866,059 3,395,236 

Employment Security 180,000 0 0 0 0 154,954 334,954 

Accumulated Leave Liability 200,000 0 0 0 0 73,106 273,106 

ER&R Operations & Maint 504,800 1,126,817 0 0 0 132,667 1,764,284 

ER&R Equipment Reserves 0 0 0 384,000 0 5,555,934 5,939,934 

Information Services 536,200 541,467 0 85,000 0 66,164 1,228,831 

Total Internal Service Funds 1,661,000 2,957,461 0 469,000 0 7,848,884 12,936,345 

Total Non-General Funds 10,226,400 19,893,518 6,183,541 14,228,762 7,358,835 18,729,698 76,620,754 

Total All Funds 36,766,114 27,787,552 6,184,241 14,293,762 7,450,483 21,071,256 113,553,408 

Expenditures - All Funds 

Capital Outlay 

$14,293,762 

13% 

Transfers 

$7,450,483 

7% Ending Fund 

Balance 

$21,071,256 

19% 

Debt Service 

$6,184,241 

5% 

Supplies & 

Services 

$27,787,552 

24% 

Personnel 

$36,766,114 

32% 

12

City Overview 

The City of Bremerton is located in Kitsap 

County in Washington State, and lies east of the 

Olympic Mountains directly across Puget Sound 

from Seattle. The City has a 2013 population of 

39,650. Bremerton was incorporated on October 

14, 1901, and operates under the laws of the 

State of Washington applicable to a home-rule 

charter city with a Council/Mayor form of government. 

For over a century, Bremerton has been home to 

Puget Sound Naval Shipyard which continues to 

service U.S. Navy ships and its yard employs 

over 9,000 civilians and nearly 6,000 active duty 

military. The City is home to Olympic College, 

which services the higher education needs of our 

residents. Olympic College employs and provides 

1046 employment positions. The City is 

also home to Harrison Medical Center with 2715 

employees. 

The downtown core continues to undergo a 

comprehensive revitalization including the Conference 

Center, parking garages, two hotels, 

three condominiums, a new and expanded Marina, 

Harborside Park and Plaza, a Ferry Terminal 

Traffic Tunnel, as well as the Norm Dicks 

Government Center. A new parking garage and 

retail development project was designed and 

constructed during 2012. 

The City continues its remarkable transformation 

with several impressive revitalization projects 

that will generate strong economic benefits 

for Bremerton and Kitsap County. These projects, 

like the popular Kitsap Conference Center, 

movie theatre, retail and plaza complex, and the 

Harborside Park in the Harborside District, are 

transforming Bremerton into a world-class destination 

city. 

In 2009 the Bremerton Tunnel project was completed. 

This project constructed a 959-foot-long 

tunnel connecting the Bremerton Transit Center 

to Burwell Street. Diverting ferry traffic away 

from downtown streets improves pedestrian 

safety and reduces congestion. 

New Manette Bridge 

The City’s administration is committed to professionalism, 

efficiency, and customer service. 

The City is a general purpose government which 

provides police, fire, water, wastewater, street 

maintenance, parks and recreation, planning and 

zoning, municipal court and general governmental 

services to its residents. 

City Overview 

Bremerton Gateway 

13

Budget Process 

Introduction 

The City of Bremerton operates as a first class 

charter city under a Mayor/Council form of government. 

The Mayor is elected and is the fulltime 

Chief Executive Officer of the City. The 

Mayor appoints department directors with Council 

consent and hires all City employees, excluding 

the City auditor, municipal court staff, and 

city council staff. The Council has nine elected, 

part-time members. 

The City provides mandatory, essential, and discretionary 

services, including fire protection/ 

emergency medical services; law enforcement; 

municipal court; water, sewer, and stormwater 

utility services; economic development; community 

development, transportation systems, parking 

facilities, conference center, and parks and 

recreational facilities and programs. 

Located in Kitsap County, eleven miles across 

the Puget Sound west of Seattle, Bremerton is the 

geographic center of the Puget Sound region. 

Bremerton is the 27th largest city in the State of 

Washington with a current population of 39,650 

within an incorporated area of approximately 23 

square miles. 

City Financial Goals and Policies 

The City Council has by resolution adopted financial 

goals and policies for the City. The goals 

and policies define what constitutes a “good outcome” 

for the City in regards to financial planning 

and decisions. The City is accountable to its 

citizens for the efficient use of public dollars. 

Resources entrusted to the City are to be used in a 

manner that provides services, public facilities, 

and infrastructure necessary to meet the needs of 

the community—both in the near term and in the 

future. The financial goals and policies establish 

a framework to maintain financial health and 

stability that is necessary to meet those expectations. 

The goals expressed are designed to achieve financial 

sustainability and flexibility, demonstrate 

proper stewardship of public funds, and 

provide accountability. The adopted financial 

goals and policies are included in their entirety 

under the miscellaneous section of this budget 

document. The measurables included in those 

policies are incorporated into the following 

budget overview. 

City Budget and Process 

The budget is the City’s plan of action for calendar 

year 2013 expressed in dollars. While much 

can be learned about the City’s finances by reviewing 

the budget, it is also designed to serve 

other functions. For example, the budget is a 

policy document that presents major policies 

that guide how the City is managed. The budget 

is an operations guide that gives the public, 

elected officials, and City staff information pertaining 

to the productivity and priorities of specific 

City operations. In addition, the budget is a 

communication device, intended to provide 

complex information in an understandable format 

for an audience composed of readers with 

varying levels of backgrounds and interests. 

Bremerton prepares its budget on an annual basis 

under the authority granted by chapter 35.33 


14

RCW. The budget process is designed to meet 

the operations and service needs of the City by 

integrating the planning and implementation of 

City programs and objectives with the allocation 

of resources sufficient to support such services 

and programs. The budget, as adopted, constitutes 

the legal authority for expenditures. 

The City’s budget is balanced. This means that 

operation and maintenance expenditures are 

generally funded from current revenues. In instances 

where expenditures may be funded from 

fund balance (reserves), such funding is from 

fund balance amounts accumulated from past 

years or which exceed the target levels identified 

by the City’s Financial Goals & Policies. Fund 

balance (reserves) may be used on occasion to 

fund utility system budgets. Generally, this is to 

level rates, and the intent is to use prior year 

revenue collections which exceeded expenditure 

requirements to level future year’s rate revenue 

requirements. The Capital Improvement Funds 

budgets are balanced with anticipated additional 

revenue or reserves. 

The City budget consists of separate funds, each 

with its own revenue and expenditure accounts. 

GAAP, federal, state and municipal laws govern 

the establishment and administration of funds. 

A fund is defined as a fiscal and accounting entity 

with a self-balancing set of accounts recording 

cash and other financial resources, together 

with all related liabilities and residual equities 

or balances, and changes therein, which 

are segregated for the purpose of carrying on 

specific activities or attaining certain objectives 

in accordance with special regulations, restrictions, 

or limitations. 

The City budget is adopted by fund and departments 

within those funds, and by category group 

level which consist of five distinct categories— 

1) personnel, 2) supplies, services and taxes, 3) 

debt service, 4) capital expenditures, and 5) 

transfers. Expenditures may not legally exceed 

appropriations as established by fund, department, 

and category group. Transfers or revisions 

within funds are allowed, but supplemental appropriations 

must be approved by the City Council 

following public comment. All appropriations, 

including capital projects, lapse at yearend. 

Prior to the end of the year, appropriation 

changes that have received Council approval are 

incorporated into a budget adjustment ordinance—providing 

the appropriations as specified 

in RCW 35.33.151. The process utilized for 

amending the budget is the same as that used to 

adopt the original budget and related ordinances. 

Fund Types Utilized by the City 

Governmental Funds 

Funds generally used to account for taxsupported 

activities. There are four different 

types of governmental funds utilized by 

Bremerton: the general fund, special revenue 

funds, debt service funds, and capital 

projects funds. 

General Fund 

The General Fund is the City’s primary operating 

fund. It accounts for all revenues 

and expenditures which are not accounted 

for in any other fund. The majority of General 

Fund revenue comes from taxes, state 

and local shared revenues, and charges for 

services. General Fund revenues are used to 

pay for police, fire/EMS, parks, municipal 

court, community development and City administration. 


15


These funds account for proceeds of specific 

revenue sources that are intended for 

specific expenditure purposes. Other restricted 

and dedicated resources are accounted 

for in debt service, trust, and capital 

project funds. 

These funds include: Arterial Street, Street, 

Contingency Reserve, Lodging Tax, Parking, 

Community Development Block Grant, 

Abatement Revolving, Police Special Projects, 

Public Access Television, Gift & Donations, 

Trial Improvement, One Percent for 

Arts, and Conference Center Operations. 

Debt Service Funds 

These funds are used to account for the accumulation 

of resources for and payment of 

general obligation bond principal and interest 

from governmental resources. The City 

has four debt service funds: Bond Fund, 

2010 LTGO, 2010 UTGO/LTGO (B) and 

Government Center LTGO. 


These funds are used to account for the acquisition 

or construction of major capital 

facilities other than those funded by proprietary 

and trust funds. 

These funds include: General Government 

Capital Improvement, Park Facilities Construction, 

Evergreen Park Remediation, and 

Lower Wheaton Way. 

Proprietary Funds 

Proprietary Funds are used to account for 

the City’s business-type activities. Business-type 

activities provide specific goods 

or services to a group of customers that are 

paid for by fees charged to those customers, 

enterprise funds and internal service funds. 


Enterprise Funds are used to account for 

goods and services provided to citizens. 

The City enterprise funds account for utility 

and golf operations, which are selfsupported 

through user charges. These operations 

are operated like a private business 

enterprise which requires periodic determination 

of revenues earned, expenses incurred, 

and net income for capital, maintenance, 

public policy, management control, 

and accountability. 

These funds include: Water Utility, Water 

Capital, Wastewater Utility, Wastewater 

Capital, Stormwater Utility, Stormwater 

Capital, Gorst Creek Watershed and Gold 

Mountain Golf Complex. 


Internal Service Funds are used to account 

for goods and services provided internally 

to various City operations. The City uses 

internal service funds to account for maintenance 

and acquisition of its fleet of vehicles, 

insurance premiums and claims, as 

well as information technology services. 

These funds are: Risk Management, Employment 

Security, Accumulated Leave Liability, 

Equipment Rental Reserve— 

Operations & Maintenance, Equipment 

Rental Reserve—Equipment Reserve, and 

Information Services. 

Basis of Budgeting 

All of the funds are budgeted using the modified 

accrual basis of accounting. Modified accrual 


16

accounting recognizes revenues when they become 

measurable and available. Measurable 

means that the dollar value of the revenue is 

known. Available means that it is collectible 

within the current period, or soon enough after 

the end of the current period to pay liabilities of 

the current period. For this purpose the City 

considers revenues to be available if they are 

collected within 30 days of the end of the current 

fiscal period. Expenditures generally are 

recorded when a liability is incurred. However, 

debt service expenditures, as well as expenditures 

related to compensated absences and 

claims and judgments, are recorded only when 

payment is due. 

Accounting Basis 

The basis of accounting refers to when revenues 

and expenditures or expenses are recorded in the 

accounts and reported in the financial statements. 

The City’s Annual Financial Report 

shows the status of the City’s finances in conformance 

with generally accepted accounting principles 

(GAAP). In most cases this conforms to 

the way the City prepares its budget. Exceptions 

are as follows: 

Compensated absences liabilities that are 

expected to be liquidated with expendable 

available financial resources are accrued as 

earned by employees (GAAP) as opposed to 

being expended when paid (Budget Basis). 

Principal payments on long-term debt within 

the Enterprise Funds are applied to the outstanding 

liability on a GAAP basis, as opposed 

to being expended on a Budget Basis. 

Capital Outlays within the Proprietary Funds 

are recorded as assets on a GAAP basis and 

expended on a Budget Basis. 

A Capital Improvement Plan is prepared annually 

in accordance with the requirements of the 

Washington State Growth Management Act 

and defines the long-term capital plans of the 

City. However, the individual capital project 

expenditures are appropriated through annual 

budget ordinances. A Transportation Plan and 

Comprehensive Wastewater and Water Plans 

have been previously prepared and adopted by 

the City Council in separate actions. The 

General Capital Improvement Plan has been 

updated and is included in the Capital Improvement 

Funds section of this 2013 budget 

document. 

The 2013 budget process began in February 

with a workshop to establish issues and goals 

to be addressed in the development of the 

budget. In mid March, budget preparation calendars 

are distributed to departments. Specific 

guidelines providing instructions and forms 

necessary for the development of the budget 

were distributed in June (revenue) and July 

(expenditures). The budget submittals and requests 

were then due to Finance by early July 

(revenues) and early August (expenditures) 

and are subsequently compiled for the review 

of the Department Directors and Mayor. The 

review and revision process takes place over 

the course of the next several weeks. Throughout 

the budget process, meetings are held with 

appropriate staff to discuss the proposed operating 

budget, its overall financial picture and 

relevant services to be provided. The final 

management review of the budget is performed 

with the participation of Department 

Directors and the Mayor in a series of meetings—as 

needed to complete the review and 

come to agreement on the final budget to be 

proposed to the City Council for adoption. In 

accordance with RCW 35.33.055, the preliminary 

budget must be made available for public 

review in the office of the City Clerk on or 


17

efore November 1 of each year. For this year’s 

process, this was done by October 11, 2012. 

In mid October, the Mayor and Director of Financial 

Services submit the proposed budget to 

the City Council in a public meeting—initiating 

the public hearing and review process which is 

then conducted throughout the months of October 

and November. Several workshops are held 

with the City Council during October and November 

to explain significant sections of the 

proposed budget and answer questions. After 

the review period is concluded, any changes determined 

necessary are then incorporated and the 

budget ordinance is presented for public hearing 

and City Council action. The budget is required 

to be adopted by no later than December 31. 

The City encourages public participation in the 

budget process. Budget information is made 

available to the public through open meetings , 

by televising regular Council meetings on Bremerton 

Kitsap Access Television, as well as by 

providing copies of the budget and Council 

agenda items on the City’s web site 

(http://www.ci.bremerton.wa.us/) and making 

hardcopies available in the City Council office 

located on the sixth floor of the Norm Dicks 

Government Center. 

Budget Calendar 

February 2012 

Joint Council/Administration retreat - Council 

sets goals 

March 2012 

Budget calendar distributed 

April 2012 

Capital budgets compiled for consideration 

June 2012 

Finance calculates pay and benefit information 

for current employees 

June & July 2012 

Sessions to review current year-to-date information, 

year-end projections, forecasts for 

2013 and beyond, finance policy, fund structure, 

anticipated rate increases and other 

revenue matters, discussion of and revisions 

to process and schedule 

Prepare budget template information, history 

information, demographic, department initiatives, 

etc. 

Distribute budget packet and instructions 

August & September 2012 

Six-year Capital Improvement Plan (CIP) 

finalized 

Departments provide department budgets to 

Finance including final CIP, narrative, projected 

activity levels, changes from prior 

year(s) 

Review/approve CIP related to Growth Management 

Act (GMA) 

Consolidate all department budgets into 

working document 


18

October 2012 

Review/revise budgets for submittal to 

Council 

Budget Distribution and reading of the 

budget message 

Clerk publishes notice of filing of preliminary 

budget and public hearing on property 

tax levy 

Budget workshops 

November 2012 

Budget workshops 

Clerk publishes notice of public hearing for 

final budget adoption 

Public hearing on revenue sources, property 

taxes, rates & fees, & utility rates 

December 2012 

Public hearing on 2013 budget adoption and 

2012 final budget adjustments 

2013 SCHEDULE—CITY COUNCIL REVIEW & ADOPTION 

Date 

September 

& October 

Meeting 

Type 

Mayor 

& Finance 

10/10/12 Council Study 

Session 

Description/Topics 

Finalize budget figures and review narratives 

10/7/12 Notification Clerk publishes first notice of filing of 

preliminary and final budget and public 

hearing on property tax levy 

Budget distribution 

10/11/12 Proposed Budget available to the public 

online 

10/22/12 Workshop Budget workshop 



10/28/12 

& 

11/4/12 

Notification 

Clerk publishes notice of filing of 

preliminary and final budget and public 

hearing on property tax levy 

11/7/12 Council Meeting Public hearing on revenue sources, 

property taxes, rates and fees 

11/28/12 Council Study 

Session 

Final Q & A Budget Workshops 

12/5/12 Council Meeting Public hearing on 2013 budget and 

adoption 


19

Strategic Priorities and Initiatives 

The Mayor and City Council have developed 

strategic priorities to guide the development, 

direction, and management of the City. Specific 

initiatives to support these strategic priorities 

have been identified with goals and measures 

described. 

Strategic Priorities 

Distinctive Growth, with Viable Neighborhoods 

and Centers that Provide Greater 

Choice and Convenience 

The City will actively work towards achieving 

cohesive, stable neighborhoods that have a 

homeowner majority. The architectural 

styles and scales, established boundaries, and 

central features of neighborhoods will guide 

the criteria and standards for new development 

to ensure compatibility with surrounding 

qualities. Designated Centers along with 

existing traditional neighborhood businesses 

will offer and promote higher density lifestyles, 

encourage convenient commercial and 

employment services, and provide a greater 

diversity of housing choices. 

Enticing New Development and Retaining 

Existing Businesses, With a Focus on the 

Downtown Regional Center 

The City of Bremerton will position itself to 

attract development and retain existing businesses, 

especially where there are opportunities 

for new or expanded employment. Zoning 

categories will provide sufficient industrial, 

commercial, and mixed use lands for 

business opportunities. The City will take 

actions to ensure a friendly, welcoming environment 

which highlights the City’s unique 

maritime atmosphere. Provide adequate 

parking while also promoting efficient circulation. 

In key areas identified for economic 

expansion, developable sites will be prequalified 

for environmental permitting as 

“planned actions”. This will extend to rehabilitation 

programs, such as grant funding to 

clean up the City’s challenging brownfield 

sites. Special accommodations, such as advanced 

utility planning and the provision of 

cutting edge technology, will further encourage 

use of these sites. The City and its partnering 

jurisdictions will apply appropriate 

tax strategies to attract and retain businesses. 

Supportive Transportation, with Seamless, 

Efficient, and Varied Choices 

Bremerton’s size and role as a regional hub 

provides the foundation for an exemplary 

transportation system, with diverse and convenient 

mobility options. The City, in cooperation 

with State and with other transportation 

providers, will work to enhance and 

maintain services and facilities that build on 

that diversity, while striving to reduce the 

dominance of single-occupant automobile 

transportation. 


20

Improved Accessibility, Especially for the 

Pedestrian 

The City’s transportation system is well positioned 

for innovative development, especially 

expanded use of alternative travel options, 

enabled by the existing transit and ferry systems. 

Designated Centers will be strongly 

characterized by walkable designs with linkages 

to one another. Trails and bike lanes 

will emphasize safety and have uniform signage. 

Street ends, parks, and opens spaces 

will offer recreational opportunities as well 

as access to the shoreline for everyone’s enjoyment. 

Quality Housing, with Broader Choices 

The City will promote quality, affordable 

housing, for all family types, ages, and incomes. 

New, creative housing projects, such 

as artists’ lofts and courtyard homes, will 

meet the need of special populations such as 

short term residents and citizens in need of 

transitional housing. Bremerton will promote 

private and public efforts to secure adequate 

capital for affordable housing projects at 

competitive and favorable market costs. Priority 

will go to projects that advance owneroccupied 

units. 

Safe, Healthy, Livable Neighborhoods 

The City will (within the limits of fiscal resources) 

proactively enforce ordinances, especially 

in relation to Code Enforcement, 

Emergency Management and Community Policing. 

Public safety is primary. Public facilities 

and services will be conveniently and 

equitably located throughout the community, 

chiefly through the prescription and monitoring 

of service levels that reflect community 

values in areas such as law enforcement, fire 

protection, and sanitary sewers. The City 

will partner with citizens, schools, and other 

local organizations to increase and enhance 

educational opportunities and provide an environment 

that embraces and supports families 

and youth. 

Open Spaces, Natural Areas, and Parks 

that Maximize the Natural Environment 

and Promote Community Pride 

Bremerton citizens will benefit from an openspace 

system that increases the amount of 

green-space and compliments habitat protection 

goals, public safety concerns, and recreational 

needs. City owned properties will 

be well maintained and strategically incorporated 

into this system. 

Efficient, Accountable, and Financially Responsible 

City Governance 

The City will maintain public trust and confidence 

by utilizing resources in the most open 

and efficient manner possible. Resources entrusted 

to the City will be used in a manner 

that provides services, public facilities, and 

infrastructure necessary to meet the needs of 

the community—both today and in the future. 

The City’s adopted financial goals and policies 

provide the framework for financial 

health and stability that is necessary to meet 

those expectations. The financial goals are 

designed to achieve financial sustainability 

and flexibility, demonstrate proper stewardship 

of public funds, and provide accountability. 


21

Personnel 

Introduction 

The City of Bremerton provides services and 

programs for its citizens through the efforts of its 

qualified and capable staff. 

The 2013 budget includes changes to staffing 

levels and pay bands as noted in the following 

tables. The approved pay bands are included in 

this section of the budget document. The Municipal 

Court Judge compensation was set at 

95% of the District & Superior Court judges’ 

salaries as updated on September 1, 2012. The 

Judge’s compensation adjustment is required in 

order to remain eligible to participate in certain 

state shared revenues. There is no increase in 

2013. In addition, the 2013 budget does not include 

a cost of living adjustment for those employees 

covered under the “management, professional, 

confidential & fiduciary” pay plans. Finally, 

the budget also does not include cost of 

living pay adjustments for represented employees. 

The following pages provide information that 

affect our personnel along with a summary of 

changes for 2013. 

Personnel 

22

Some City employees who are eligible under 

state law to be represented by a labor organization 

are employed under labor contract provisions 

on such matters as salaries, vacation, sick 

leave, medical and dental insurance, working 

conditions, and grievance procedures. Bremerton 

strives to complete these agreements in a 

timely manner and promote labor relations policies 

that are mutually beneficial to the City and 

employees. 

Employee Groups 

Represented: 

Teamster’s—(144.5 members) 

Bremerton Police Officer’s Guild—(53 members) 

Police Management Association—(4 members) 

International Association of Firefighters—(54 

members) 

Non-Represented: 

Management and Professional—42 

Elected Positions—11 

Regular Part-Time—.38 

Medical Plans 

The City provides medical insurance coverage to 

employees and their dependents and provides for 

the payment of insurance premiums with a modest 

contribution from employees per month per 

dependents covered. Currently the City’s medical 

insurance plans are provided through KPS 

and Group Health. The City has continued to 

experience rapid escalation of medical insurance 

premium costs and the 2013 budget anticipates 

an increase for Group Health and KPS medical 

insurance premiums of 15% more than the 2012 

rates based upon early insurance renewal rate 

indicators. 

Pension Plans 

Substantially all City full-time and qualifying 

part-time employees participate in either a Public 

Employees Retirement System (PERS) or the 


(LEOFF) Retirement System. PERS and LEOFF 

are statewide local government retirement systems 

administered by the Department of Retirement 

Systems. Employer and employee contribution 

rates for LEOFF will decrease slightly , - 

.04% and –.05% through 2013. PERS retirement 

system contributions will increase substantially 

for both employers and employees. The projected 

2013 employer contribution rate will increase 

by 1.98% and employee rates will increase 

by .28%. PSERS will increase for employers 

by 1.65% and remain unchanged for employees. 

These rates are determined by the State 

Legislature. 

City Employee Total 

LEOFF 1 0.16% 0.00% 0.16% 

LEOFF 2 5.24% 8.46% 13.70% 

PERS 1 7.21% 6.00% 13.21% 

PERS 2 7.21% 4.64% 11.85% 

PERS 3 7.21% Variable Variable 

PSERS 8.87% 6.36% 15.23% 

Personnel 

Pension Plans 

Rate of Contributions 

As of September 1, 2012 

23

Personnel 

Department Position Action 

FTE Change 

Authorized Staffing Per 2012 Budget 313.98 

General Fund 

Assistant City Attorney Eliminated Position -1.00 

Legal Technician Decreased Due to Reorganization -0.50 

Building Development Specialist III Decreased Due to Reorganization -1.00 

Building Official Increased Due to Reorganization 1.00 

Community Resource Specialist Increased Position 0.40 

Parks Laborer Eliminated Position -1.00 

Public Works & Utilities 

Customer Service Representative Decreased Due to Reorganization -1.00 

Accounting Assistant Senior Decreased Due to Reorganization -1.00 

Office Assistant Senior Position Title Change 1.00 

Accounting Assistant II Position Title Change -1.00 

Office Assistant Senior Specialist Decreased Due to Reorganization -1.00 

Administration Division Manager Increased Due to Reorganization 1.00 

Electronics Technician Position Title Change -1.00 

WWTP Instrument Control Specialist Position Title Change 1.00 

Other 

Community Development Programs Specialist Position Eliminated -1.00 

Authorized Staffing Per 2013 Budget 308.88 

Personnel 

24

Personnel 

Monthly Salary Range 

Function/Department 2007 2008 2009 2010 2011 2012 2013 Low High 


City Council 9.00 9.00 9.00 9.00 9.00 9.00 9.00 $1,000 $1,150 

Legislative Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,366 $6,538 

Council/Auditor Assistant 0.80 0.80 0.80 0.80 0.80 0.80 0.80 $4,627 $5,638 

Total City Council 10.80 10.80 10.80 10.80 10.80 10.80 10.80 

Exe cu ti ve 

Mayor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $10,202 $10,202 

Executive Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,366 $6,538 

Total Executive 2.00 2.00 2.00 2.00 2.00 2.00 2.00 

Financial Services 

Director of Financial Services 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,239 $11,256 

Assistant Director of Financial Services 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,869 $8,370 

City Clerk 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,223 $7,583 

Deputy City Clerk - 1.00 1.00 1.00 - - - $4,170 $4,909 

Assistant Finance Officer 1.00 1.00 - - - - - $6,223 $7,583 

PW Financial Manager - - - - - - 1.00 $6,223 $7,583 

Budget Analyst 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,108 $6,223 

Office Assistant Sr. Spec. 1.00 - - - - - - $3,742 $4,403 

Accounting Assistant Sr. 3.00 4.00 3.00 3.00 3.00 3.00 4.00 $3,684 $4,333 

Accounting Assistant II 2.00 - 2.00 2.00 2.00 1.00 1.00 $3,371 $3,887 

Payroll Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,742 $4,403 

Customer Service Representative - 1.00 - - - - - $3,196 $3,742 

Part-Time Clerical - 0.38 0.38 0.38 0.38 0.38 0.38 $1,573 $3,539 

Total Financial Services 12.00 12.38 11.38 11.38 10.38 9.38 11.38 


Human Resources Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,538 $7,966 

Human Resources Analyst II 1.00 1.00 1.00 1.00 1.00 - - $5,108 $6,223 

Civil Service Officer/HR Assistant 1.00 1.00 - - - - - $4,627 $5,638 

Human Resources Assistant - - - - - 1.00 1.00 $3,371 $3,950 

Total Human Resources 3.00 3.00 2.00 2.00 2.00 2.00 2.00 

Legal 

City Attorney 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,706 $11,826 

Assistant City Attorney II 2.00 2.00 2.00 2.00 1.00 1.00 1.00 $7,217 $8,793 

Assistant City Attorney I - - 1.00 1.00 1.00 2.00 1.00 $5,923 $7,217 

Prosecutor II - - - 1.00 1.00 1.00 1.00 $5,108 $6,223 

Prosecutor I - - 1.00 - - - - $4,404 $5,366 

Risk Manager 1.00 1.00 - - - - - $6,869 $8,370 

Risk Management Specialist - - 1.00 1.00 1.00 1.00 1.00 $5,638 $6,869 

Paralegal 1.00 1.00 1.00 - - - - $5,366 $6,538 

Legal Assistant II - - 1.00 2.00 2.00 2.00 2.00 $3,990 $4,862 

Legal Assistant I 0.50 0.55 1.00 - - - - $3,798 $4,627 

Total Legal 5.50 5.55 9.00 8.00 7.00 8.00 7.00 


Municipal Court Judge 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $11,219 $11,219 

Court Administrator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,538 $7,966 

Probation Officer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,170 $4,909 

Legal Technician Sr. 1.00 1.00 1.00 1.00 1.00 2.00 2.00 $4,652 $5,479 

Legal Technician 6.00 6.00 7.00 7.00 7.00 5.00 4.50 $3,371 $3,950 

Total Municipal Court 10.00 10.00 11.00 11.00 11.00 10.00 9.50 

25

Personnel 




Director of Community Development 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,793 $10,714 

Assistant Director 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,869 $8,370 

Building Official - - - - - - 1.00 $6,538 $7,966 

Senior Planner II 2.00 2.00 - - - - - $5,366 $6,538 

Office Assistant Sr. Spec. 1.00 1.00 1.00 1.00 1.00 - - $3,742 $4,333 

Code Enforcement Officer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,179 $6,122 

Project Assistant - - - 1.00 1.00 1.00 1.00 $3,742 $4,403 

Planner II 1.00 1.00 1.00 1.00 3.00 3.00 3.00 $5,179 $6,122 

Planner I 2.00 2.00 2.00 2.00 - - - $4,652 $5,479 

Building Development Specialist III 1.00 1.00 1.00 1.00 1.00 1.00 - $5,179 $6,122 

Building Development Specialist II 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,652 $5,479 

Building Development Specialist I 2.00 2.00 1.00 1.00 1.00 1.00 1.00 $3,750 $4,652 

Total Community Development 13.00 13.00 10.00 11.00 11.00 10.00 10.00 

Police Department 

Police Chief 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,706 $11,826 

Police Captain 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $8,957 $10,121 

Police Lieutenant 3.00 3.00 3.00 3.00 3.00 2.00 2.00 $7,864 $8,886 

Police Sergeant (1.00 FTE UNFUNDED in 2013) 8.00 8.00 8.00 8.00 8.00 8.00 8.00 $6,777 $7,370 

Police Officer 52.00 52.00 52.00 49.00 46.00 45.00 45.00 $5,079 $6,573 

Court Home Detention Specialist 1.00 1.00 1.50 1.50 1.00 1.00 1.00 $4,170 $4,909 

Warrant Server 3.00 3.00 2.00 2.00 2.00 2.00 2.00 $4,170 $4,909 

Police Support Manager 1.00 1.00 1.00 1.00 - - - $5,638 $6,869 

Police Records Specialist II 5.00 5.00 5.00 5.00 4.00 4.00 4.00 $3,553 $4,170 

Office Assistant Sr. 4.00 4.00 4.00 3.00 3.00 3.00 3.00 $3,318 $3,887 

Evidence Property Control Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,196 $3,742 

Lead Evidence Property Control Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,371 $3,950 

Community Resource Specialist 1.00 1.00 1.00 1.00 1.00 0.60 1.00 $4,652 $5,479 

Total Police Department 83.00 83.00 82.50 78.50 73.00 70.60 71.00 

Fire Department 

Fire Chief 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,239 $11,256 

Assistant Fire Chief 1.00 1.00 1.00 1.00 1.00 - - $8,370 $10,298 

Battalion Chief 1.00 1.00 1.00 3.00 3.00 3.00 3.00 $8,827 $9,269 

Battalion Chief Training 1.00 1.00 1.00 1.00 $9,217 $9,377 

Fire Captain 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $8,048 $8,571 

Fire Captain - Deputy Fire Marshal 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,437 $8,860 

Fire Captain - Medical Officer 1.00 1.00 1.00 1.00 - 1.00 1.00 $8,632 $9,064 

Firefighter/Fire Prevention 2.00 2.00 1.00 1.00 1.00 1.00 1.00 $7,464 $7,837 

Fire Lieutenant Training 1.00 - - - $7,854 $8,246 

Fire Lieutenant 13.00 13.00 13.00 9.00 10.00 9.00 9.00 $7,464 $7,837 

Firefighter 12.00 12.00 18.00 15.00 14.00 15.00 15.00 $4,543 $6,490 

Firefighter/SCBA 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $4,725 $6,750 

Firefighter/Equipment Maintenance 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $4,725 $6,750 

Paramedic/Firefighter 15.00 15.00 15.00 15.00 15.00 14.00 14.00 $5,111 $7,302 

Office Assistant Sr. Spec. 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,742 $4,403 

Office Assistant II 1.00 1.00 - - - - - $3,037 $3,553 

Total Fire Department 58.00 58.00 62.00 59.00 57.00 56.00 56.00 

26

Personnel 




City Auditor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $7,217 $8,793 

Council/Auditor Assistant 0.20 0.20 0.20 0.20 0.20 0.20 0.20 $4,627 $5,638 

Total City Auditor 1.20 1.20 1.20 1.20 1.20 1.20 1.20 

Parks & Recreation 

Director of Parks & Recreation 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,370 $10,198 

Parks Development Planner 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,366 $6,538 

Parks Maintenance Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,638 $6,869 

Athletics/Recreation Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,638 $6,869 

Parks Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,479 $6,469 

Professional/Management - 0.55 0.55 - - - - $3,093 $3,093 

Office Assistant III 1.00 1.00 1.00 1.00 1.00 - - $3,196 $3,742 

Office Assistant II 1.00 1.00 1.00 1.00 - - - $3,037 $3,553 

Parks Facilities Specialist 1.00 1.00 - - - - - $4,909 $5,791 

Parks Service Specialist, Sr. 4.00 4.00 4.00 4.00 4.00 4.00 4.00 $4,170 $4,909 

Parks Service Specialist 4.00 4.00 4.00 4.00 4.00 4.00 4.00 $3,742 $4,403 

Parks Laborer 5.50 5.50 4.50 4.50 3.00 3.00 2.00 $2,737 $3,196 

Recreation Program Coordinator III 1.00 2.00 2.00 2.00 2.00 2.00 2.00 $4,170 $4,909 

Recreation Program Coordinator II 2.00 2.00 2.00 2.00 1.00 1.00 1.00 $3,950 $4,652 

Recreation Program Coordinator I 3.00 2.00 1.00 1.00 - - - $3,371 $3,950 

Total Parks & Recreation 27.50 28.05 25.05 24.50 20.00 19.00 18.00 

Engineering 

City Engineer 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $8,370 $10,198 

Managing Engineer 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $6,869 $8,370 

Project Manager 2.00 2.00 2.00 2.00 1.00 - - $6,538 $7,966 

Accounting Assistant Senior - - - - - - - $3,742 $4,403 

Office Assistant Senior 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,371 $3,950 

Project Assistant 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,742 $4,403 

Civil Engineer III 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,122 $7,183 

Civil Engineer II 3.00 3.00 3.00 3.00 2.00 2.00 2.00 $5,791 $6,831 

Civil Engineer I 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,179 $6,122 

Engineering Technician Sr. 2.00 2.00 2.00 2.00 1.00 1.00 1.00 $5,791 $6,831 

Engineering Technician IV 5.00 6.00 6.00 6.00 6.00 6.00 6.00 $4,909 $5,791 

Engineering Technician III 3.00 2.00 2.00 - - - - $4,403 $5,179 

Engineering Technician II 1.00 1.00 1.00 1.00 2.00 - - $3,950 $4,652 

Permit Technician 1.00 1.00 1.00 1.00 - - - $3,950 $4,652 

Total Engineering 24.00 24.00 24.00 22.00 19.00 16.00 16.00 

Economic Development 

Redevelopment Projects Administrator 1.00 1.00 1.00 - - - - $9,057 $11,036 

Office Assistant Sr. 1.00 - - - - - - $3,371 $3,950 

Total Economic Development 2.00 1.00 1.00 - - - - 

Total General Fund 252.00 251.98 251.93 241.38 224.38 214.98 214.88 

27

Personnel 



Community Development Block Grant 

Community Development Programs Administrator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,638 $6,869 

Community Development Programs Coordinator 1.00 1.00 1.00 1.00 - - - $5,108 $6,223 

Community Development Programs Specialist - - - - 1.00 1.00 - $4,404 $5,366 

Total Community Development Block Grant 2.00 2.00 2.00 2.00 2.00 2.00 1.00 

BKAT 

Public Access Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,366 $6,538 

Production Administrator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,627 $5,638 

Total BKAT 2.00 2.00 2.00 2.00 2.00 2.00 2.00 

Park Plaza Construction Fund 

Redevelopment Projects Administrator - - - 1.00 - - - $9,239 $11,256 

Total Park Plaza Construction Fund - - - 1.00 - - - 

Public Works & Utilities 

Street Department 

Public Works Operations Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,869 $8,370 

Electronics Supervisor 1.00 1.00 1.00 1.00 1.00 - - $5,479 $6,469 

Street Service Specialist Supervisor 2.00 2.00 2.00 2.00 2.00 1.00 1.00 $5,479 $6,469 

Sign Shop Service Specialist Supervisor 1.00 1.00 1.00 1.00 - - - $5,479 $6,469 

Electronics Technician 4.00 4.00 4.00 1.00 1.00 1.00 1.00 $4,909 $5,791 

Journey Electrician 2.00 2.00 3.00 3.00 2.00 2.00 2.00 $4,909 $5,791 

Street Service Specialist Sr. 3.00 3.00 3.00 3.00 3.00 2.00 2.00 $4,403 $5,179 

Street Service Specialist 5.00 5.00 3.00 3.00 3.00 3.00 3.00 $3,950 $4,652 

Sign Shop Service Specialist Sr. 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,403 $5,179 

Sign Shop Service Specialist 1.00 1.00 1.00 - - - - $3,950 $4,652 

Accounting Assistant Senior 1.00 1.00 1.00 1.00 1.00 - - $3,742 $4,403 

Total Street Department 22.00 22.00 21.00 17.00 15.00 11.00 11.00 

Public Works & Utility Administration 

Director of Public Works & Utilities 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $9,239 $11,256 

Project Manager 1.00 1.00 1.00 - - - - $6,538 $7,966 

PW&U Financial Manager 1.00 1.00 1.00 1.00 1.00 1.00 - $6,223 $7,583 

Administration Division Manager 1.00 1.00 1.00 1.00 - - 1.00 $5,366 $6,538 

Utility Accounts Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,909 $5,791 

Accountant 1.00 1.00 1.00 1.00 1.00 - - $4,652 $5,479 

Accounting Assistant Senior 3.00 2.00 2.00 2.00 2.00 2.00 - $3,742 $4,403 

Accounting Assistant III 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,553 $4,170 

Accounting Assistant II 2.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,371 $3,950 

Customer Service Representative 1.00 2.00 2.00 2.00 2.00 2.00 1.00 $3,196 $3,742 

Office Assistant Senior Spec. 1.00 1.00 1.00 1.00 1.00 1.00 - $3,684 $4,333 

Office Assistant Senior 1.00 1.00 1.00 1.00 1.00 1.00 2.00 $3,371 $3,950 

Office Assistant II 2.00 2.00 2.00 2.00 1.00 1.00 1.00 $3,037 $3,553 

Web Support Specialist 1.00 1.00 1.00 1.00 - - - $3,742 $4,403 

Total Utility Administration 18.00 17.00 17.00 16.00 13.00 12.00 9.00 

28

Personnel 



Utility Operations 

Water Resources 

Water Resources Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,869 $8,370 

Water Operator Lead 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,909 $5,791 

Water Operator Senior 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $4,403 $5,179 

Water Operator 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $3,950 $4,652 

Water Resources Operations Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,479 $6,469 

Water Resources Assistant 1.00 1.00 1.00 1.00 - - - $3,553 $4,170 

Electronics Technician - - - - - 1.00 1.00 $4,909 $5,791 

Environmental Technician 2.50 2.50 2.75 2.75 3.00 3.00 3.00 $4,909 $5,791 

Total Water Resources 10.50 10.50 10.75 10.75 10.00 11.00 11.00 

Wastewater 

Wastewater Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,869 $8,370 

Wastewater Treatment Plant Operations Supv. 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,479 $6,469 

Wastewater Treatment Plant Maint. Supv. 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,479 $6,469 

Wastewater Treatment Plant Operator I 3.00 3.00 3.00 3.00 3.00 3.00 3.00 $4,652 $5,479 

Wastewater Treatment Plant Operator II 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $4,909 $5,791 

Wastewater Treatment Plant Operator Trainee - - - 1.00 - - - $3,950 $4,652 

Wastewater Treatment Plant Maint. Tech. 4.00 4.00 4.00 4.00 4.00 4.00 4.00 $4,170 $4,909 

Electronics Technician 1.00 1.50 1.00 1.00 1.00 1.00 - $4,830 $5,699 

WWTP Instrumentation & Control Specialist - - - - - - 1.00 $4,830 $5,699 

Journey Electrician 1.50 1.00 1.00 1.00 1.00 1.00 1.00 $4,830 $5,699 

WWTP Laboratory Technician 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,403 $5,179 

Computerized Maint. Mgmt. Sys. Tech. 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,909 $5,791 

Accounting Assistant Senior 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $3,742 $4,403 

Total Wastewater 17.50 17.50 17.00 18.00 17.00 17.00 17.00 

Utilities Operations & Facilities 

Utility Operations Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,869 $8,370 

Water Distribution Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,479 $6,469 

Utilities Service Specialist Supervisor 1.00 - - - - - - $5,479 $6,469 

Lead Utilities Service Specialist 3.00 4.00 3.00 3.00 3.00 3.00 3.00 $4,909 $5,791 

Lead Water Distribution Specialist 1.00 - - - - - - 

Utilities Service Specialist Senior 7.00 8.00 9.00 9.00 9.00 9.00 9.00 $4,403 $5,179 

Utilities Service Specialist 11.00 11.00 11.00 11.00 11.00 9.00 9.00 $3,950 $4,652 

Sewer/Storm Collection Supervisor - 1.00 1.00 1.00 1.00 1.00 1.00 $5,479 $6,469 

Cross Connection Control Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,179 $6,122 

Lead Facilities Service Specialist 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,909 $5,791 

Facilities Service Specialist Senior 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $4,403 $5,179 

Facilities Service Specialist 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $3,950 $4,652 

Facilities/Inventory Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,479 $6,469 

Total Utilities Operations & Facilities 31.00 32.00 32.00 32.00 32.00 30.00 30.00 

Fore stry 

Forestry Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,869 $8,370 

Forestry Service Specialist Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,791 $6,831 

Forestry Service Specialist Senior 2.00 2.00 2.00 2.00 2.00 2.00 2.00 $4,170 $4,909 

Total Forestry 4.00 4.00 4.00 4.00 4.00 4.00 4.00 

Total Public Works & Utility Operations 103.00 103.00 101.75 97.75 91.00 85.00 82.00 

29

Personnel 



Equipment Maintenance 

Fleet Manager 1.00 1.00 1.00 1.00 1.00 - - $5,923 $7,217 

Accounting Assistant II 1.00 1.00 1.00 1.00 1.00 1.00 - $3,371 $3,950 

Automotive Equipment Technician Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,479 $6,469 

Automotive Equipment Tech. 3.00 3.00 3.00 3.00 3.00 2.00 2.00 $4,403 $4,179 

Automotive Technician Assistant - 1.00 1.00 1.00 1.00 1.00 1.00 $3,371 $3,950 

Total Equipment Maintenance 6.00 7.00 7.00 7.00 7.00 5.00 4.00 


Information Systems Manager 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $6,869 $8,370 

Network Administrator 1.00 1.00 1.00 1.00 1.00 1.00 1.00 $5,479 $6,469 

Application Support Analyst - 1.00 1.00 1.00 1.00 1.00 1.00 $4,909 $5,791 

Lead PC Technician - 1.00 1.00 1.00 1.00 1.00 1.00 $4,909 $5,791 

Customer Service/PC Technician 1.00 - - - - - - $4,909 $5,791 

PC Technician 2.00 1.00 1.00 1.00 1.00 - - $4,403 $5,179 

Web Support Specialist - - - - 1.00 1.00 1.00 $3,684 $4,333 

Total Information Technology 5.00 5.00 5.00 5.00 6.00 5.00 5.00 

Total Employees 370.00 370.98 369.68 356.13 332.38 313.98 308.88 

FTE Per 1,000 Population 10.33 10.06 10.10 9.73 8.81 8.09 7.79 

City Population 35,810 36,860 36,620 36,620 37,729 38,790 39,650 

30

Budget Detail 

Understanding the Bremerton Budget 

The City of Bremerton presents budgeted financial information in detail tables by fund. Each 

table includes several columns: 

Fund Name 

Actual Actual Budget Budget 

2010 2011 2012 2013 

Description 

Column 1—Description 

Resources are grouped by seven different 

revenue types; requirements are grouped by 

expenditure type. 

Column 2 & 3—Actual data for prior two 

years 

Revenues and expenditures for the prior two 

fiscal years are shown in the second and third 

columns of the budget detail for each fund. 

Column 4—Budget for current year data 

Revenues and expenditures for the current 

fiscal year are shown on a budgeted basis in 

the fourth column of the budget detail for 

each fund. 

In addition to the budget detail tables for each 

fund, information about each fund and the services 

provided by each department are shown 

including additional detail on: 

 

 

 

 

 

Number of full time equivalent employees 

(FTEs); 

Types of revenues and expenditures; 

Description of services provided; 

A listing of accomplishments and an 

overview of goals and objectives; and 

Performance measurement data related 

to city services 

Column 5—Proposed budget for fiscal year 


Revenues and expenditures for fiscal year are 

shown on a proposed basis in the sixth column 

of the budget detail for each fund. 

Budget Detail 

31

General Fund Overview 

Introduction: 

The General Fund is the principal governmental 

fund of the City and is used to account for all 

revenues and expenditures which are not accounted 

for in any other fund. The majority of 

General Fund revenue come from property taxes, 

sales taxes, business and occupation taxes, private 

utility taxes, federal and state grants, fines, 

and charges for services. These resources pay 

for police, fire, parks, municipal court, police 

and fire pension, community development, economic 

development, government facilities, and 

administration. 

General Fund 

Actual Actual Actual Actual Budget Budget 

2008 2009 2010 2011 2012 2013 

Taxes $22,913,499 $22,148,493 $21,840,756 $21,914,658 $21,968,900 $21,896,978 

Licenses & Permits 800,630 932,476 903,625 1,034,545 917,625 780,825 

Intergovernmental 1,574,617 2,662,154 2,598,670 1,846,513 1,222,786 644,702 

Charges for Services 2,808,094 2,998,859 3,880,423 3,187,430 5,284,900 5,230,202 

Fines & Forfeits 1,286,875 1,486,078 1,218,281 1,228,148 1,133,730 1,116,500 

Other Revenue 3,113,640 5,092,007 5,061,940 4,512,117 5,053,359 4,390,300 

Total $32,497,355 $35,320,067 $35,503,695 $33,723,411 $35,581,300 $34,059,507 

Overview 

General Fund revenue has been mixed for the 

four year period spanning 2009 through 2012 

due to the decrease in intergovernmental revenue 

and the increase in charges for services related to 

engineering. Budgeted 2012 revenue 

($35,581,300) reflects a 5.5% increase from 

2011 actuals but also includes an additional $1.8 

million in engineering cost recovery which was 

not previously budgeted in the General Fund 

prior to 2012. Intergovernmental revenue is decreased 

for 2013, compared to 2012, due to the 

conclusion of stimulus money for Law Enforcement 

personnel and revenue associated with the 

SKIA Master Plan. 

Property Tax 

The City’s property tax is levied based on the 

assessed property value from the previous year, 

as determined by the Kitsap County Assessor. 

Annually the City Council sets the property tax 

levy as part of the annual budget process. The 

budget includes an increase of one percent, plus 

the value of new construction and annexed properties. 


33

Due to ongoing economic conditions a collection 

rate of 95% has been used to estimate revenue, a 

1% increase from prior year. With voter approval 

of I-747, cities are limited to revenue increases 

of the lesser of inflation or one percent 

plus new construction each year. In years in 

which the inflation rate is less than one percent 

there is a hardship provision that allows the City, 

if tax vote room is available, to assess up to a one 

percent increase. The current year inflation rate 

is expected to be above one percent and the 

budget includes a levy increase of one percent. 

In addition, the EMS tax levy of fifty cents 

($0.50) per thousand dollars ($1,000) of assessed 

valuation, has been levied with estimated revenue 

of $1.2M. Due to a projected decrease in 

assessed valuation for taxes levied for collection 

in 2012, and the maximum rate of fifty cents per 

thousand dollars, anticipated collections, including 

delinquencies, will decrease by $114k. The 

following tables recap the City’s recent property 

tax levy information along with 2013 estimates. 

Historical City Assessed Valuation, Property Taxes Levied, and Property Tax Rates - City of Bremerton - 2008 - 2013 

Emergency Medical 

City 

Total 

Assessed Valuation 

Regular 

Services 

Bonds 

Year Amount Per $1,000 Amount Per $1,000 Amount Per $1,000 Amount Per $1,000 

2013 2,399,753,719 6,613,992 2.75 1,199,876 0.50 834,943 0.35 8,648,811 3.60 

2012 2,548,965,492 6,522,962 2.56 1,274,482 0.50 778,826 0.31 8,576,270 3.37 

2011 2,748,747,794 6,403,390 2.33 1,374,373 0.50 806,031 0.30 8,583,794 3.13 

2010 2,899,484,508 6,269,823 2.16 1,449,742 0.50 887,304 0.31 8,606,869 2.97 

2009 3,084,741,017 6,045,994 1.96 1,542,370 0.50 886,322 0.29 8,474,686 2.75 

2008 3,114,776,428 5,928,119 1.90 980,744 0.32 902,582 0.29 7,811,445 2.51 

Historical Ad Valorem Property Tax Rates in the City of Bremerton 2008 - 2013 

(Rates in Dollars per $1,000 of Assessed Valuation 

Total City of Bremerton 

Other Government Agencies 

Total 

City Emergency School 

Collection General City Medical Wash Kitsap Port of District Regional 

Year Fund Bonds Services Total Percent State County Bremerton No. 100 PUD Library Total Percent Total 

2013 $2.75 $0.35 $0.50 $3.60 27.6% $2.50 $1.14 $0.81 $4.54 $0.08 $0.37 $9.44 72.4% $13.04 

2012 2.56 0.31 0.50 3.37 26.3% 2.50 1.14 0.81 4.54 0.08 0.37 9.44 73.7% 12.81 

2011 2.33 0.30 0.50 3.13 26.3% 2.38 1.07 0.79 4.14 0.07 0.35 8.79 73.7% 11.92 

2010 2.16 0.31 0.50 2.97 27.1% 2.13 0.95 0.77 3.76 0.07 0.32 8.00 72.9% 10.97 

2009 1.97 0.29 0.50 2.76 28.3% 2.03 0.90 0.30 3.41 0.06 0.29 6.99 71.7% 9.75 

2008 1.90 0.29 0.32 2.51 26.0% 2.03 0.88 0.69 3.19 0.06 0.28 7.13 74.0% 9.64 

Note: At time of publication other government agency data unavailable for 2013. 


34

Sales & Use Tax 

The sales tax rate in Bremerton is 8.6%. Of this 

amount the City’s portion is .85%, the balance 

going to other agencies. The budgeted amount 

for 2013, including criminal justice, is $6.81M 

and is a 1.5% increase over 2012. See the chart 

below for distribution. 


Historical Sales Tax 

County 

0.0015 

1.7% 

Criminal Justice 

0.0010 

1.2% 

Bremerton 

0.0085 

9.9% 

Juvenile 

Facilities 

0.0010 

1.2% 

Emergency 

Communications 

0.0010 

1.2% 

Public Transit 

0.0080 

9.3% 

State 

$0.0650 

75.6% 

Amounts in Thousands 

$10,000 

$8,000 

$6,000 

$4,000 

$2,000 

$0 

2013 2012 2011 2010 2009 2008 

Regular 

Criminal Justice 

Allocation of 


Within City of Bremerton 

Tax Rate per $1.00 

Rate Percent 

State $0.0650 75.6% 

Bremerton 0.0085 9.9% 

Criminal Justice 0.0010 1.2% 

County 0.0015 1.7% 

Juvenile Facilities 0.0010 1.2% 

Emergency 1.2% 

Communications 0.0010 0.0% 

Public Transit 0.0080 9.3% 

Total 0.0860 100.0% 

Sales tax revenue for 2013 is budgeted with a 

slight increase of 1.5% over 2012. The anticipated 

additional $100k is attributed to nominal, 

but steady, increases in auto sales, food and beverage 

services and food and beverage stores. Recent 

one-time major construction projects have 

been excluded from budget projection calculations 

due to the uncertainty and timing of future 

projects within the City. 

Historical 

City of Bremerton 

Sales & Use Tax - 2008-2013 

Year Regular Criminal Justice 

2013 $6,362,000 $446,000 

2012 6,250,000 458,500 

2011 6,234,057 446,258 

2010 5,973,802 418,917 

2009 6,114,008 427,665 

2008 7,313,179 476,939 

2012 & 2013 Budget 

Utility Tax 

Utility taxes are levied on the gross operating 

revenues earned by private utilities; electric, gas, 

telephone, cable television, and solid waste, 

within Bremerton. 

Revenue from utility tax declined in 2009 as the 

result of PSNS securing natural gas from a tax- 


35

exempt source in the fourth quarter of 2008 resulting 

in a 60% drop in natural gas utility tax 

receipts. In totality, the budget anticipates 

$4.52M from utility taxes, a decrease of 1.8% 

over the prior year. The 2013 budget includes a 

slight increase in telephone receipts (4%) and 

decreases in electricity (-2.7%), natural gas (- 

13%), and cable (-3.9%) based on historical averages. 

Solid waste utility tax remains unchanged 

at $450k. 

Utility Taxes 

Am ounts in thousands 

$3,200 

$3,000 

$2,800 

$2,600 

$2,400 

Business & Occupation Tax 

2013 2012 2011 2010 2009 2008 

Amounts in thousands 

$6,000 

$5,000 

$4,000 

$3,000 

$2,000 

$1,000 

$0 

2013 2012 2011 2010 2009 2008 

Business & Occupation Tax 

Solid Waste 

Cable TV 

Telephone 

The City of Bremerton imposes a local business 

and occupation tax which applies to the gross 

income of businesses that engage in business 

activity within the City. Tax rates vary from 

0.125% to 0.2% of gross revenue depending on 

the classification of business activity. Recent 

Council action reduced the B & O tax exemption 

for businesses from $60k to $80k as part of a 

long-term plan to eliminate the City’s dependency 

on Business and Occupation Tax revenue. 

Business & Occupation Tax is the fourth largest 

source of revenue in the General Fund and is 

budgeted at $2.7M in 2013. 

Gas 

Electric 

Other Taxes 

The remaining tax revenues compose a small 

share of total tax receipts for the City. These 

other taxes are as follows: 

Amusement Device Gross Receipts Tax - 

rate of 2% on gross revenues 

Gambling Taxes (including pull tabs, card 

rooms, bingo, raffles, and fundraising) - 

rates vary from 2% to 20% 

Leasehold Tax — State tax of 12.84% of 

which the City is allocated a 4% portion 

The 2013 budget anticipates receipts of $189K 

from these sources, which is a decrease of 13% 

over the prior year budgeted receipts. The reduction 

is primarily due to Council action in 

2010 to the reduced rate on player backed card 

rooms by 50%, the elimination of Admissions 

Taxes and the coding change of Business License 

penalties which was moved to the Fines 

and Forfeitures category. 


36

Licenses and Permits 

Bremerton collects license and permit fees that 

include, among others, annual business licenses, 

building permits, and franchise fees. The Community 

Development Department issues a number 

of permits for new construction and development 

including building permits and various 

building, plumbing, and mechanical inspection 

permits. These building related fees are dependent 

on new construction and can be an unstable 

source of income. 

The 2013 budget anticipates receipts of 

$780,825 from various license and permit 

sources, which is a decrease of 15% below the 

prior year budget. The reduction can be partially 

attributed to one-time large construction 

project permits which are not taking place in 


Intergovernmental Revenue 

Intergovernmental revenues are made up of 

State shared revenues, grants, and other intergovernmental 

revenues. State-collected revenues 

that are shared with all cities are allocated 

to individual jurisdictions on a per capita basis. 

Population figures, determined annually as of 

April 1 by the State demographer in the Office 

of Financial Management, are used as the basis 

for the per capita distribution of these funds. 

The adopted budget includes liquor excise tax 

receipts and liquor board profits totaling $317k, 

a reduction of approximately 27% from prior 

years’ distributions. With recent privatization of 

liquor sales, it is difficult to predict future revenue 

from liquor board profits until the impact of 

privatization is realized. To be eligible to receive 

liquor taxes and profits, the City must devote 

at least two percent of its distribution to 

support an approved alcoholism or drug addiction 

program. 

The 2013 budget anticipates receipts of $644k 

from intergovernmental revenue, which is a decrease 

of 47% over the prior year budget. The 

major source of this reduction is due to the end 

of stimulus funding for police personnel and 

grant funding associated with SKIA Master 

Plan which was concluded in 2012. 


Plan check fees are charged for development 

drawing review prior to the issuance of building 

permits and are budgeted at $100k in 2013, a 

33% reduction from the prior year. 

The City of Bremerton Parks & Recreation department 

provides a variety of services for our 

residents. The fees from these services include 

all participant and sponsorship fees for City recreation 

programs. Recreation fees are anticipated 

to remain steady in 2013 at $263,500. 

The City of Bremerton Fire and Emergency 

Services Department charges a fee for ambulance 

transport services which are reduced in 

2013 by $45,000 due to reduced Medicare payments. 

Many of the City’s administrative services are 

provided centrally for the benefit of all departments 

and funds. These costs are allocated to 

the proprietary funds. The 2013 charges are 

calculated on the basis of the cost allocation 


37

plan and interfund services provided from one 

fund to another. The budgeted revenue for 2013 

is $1.27M for general government services and 

$1.75M for engineering services. 

Fines & Forfeits 

The amount received from fines and forfeits includes 

traffic citations and other fines imposed 

through enforcement of ordinances. The projected 

revenue for 2013 is $1.12M which is 

1.52% less than budgeted for 2012. The decrease 

is primarily due to a reduction in photo enforcement 

penalties associated with taking cameras 

offline during road construction. 

Miscellaneous Revenues 

Expenditures 

Total General Fund expenditures, $34,591,096 

have a decrease of 4.4% over the amended 2012 

budget and 2.8% decrease over year-end estimates. 

Personnel costs continue to be the largest 

expense for the General Fund at 76.72% of total 

expenditures. Increases in personnel are primarily 

attributed to medical insurance premium costs 

and retirement contribution rates. The 2013 personnel 

budget does not include cost of living increases, 

reductions for furloughs, reduced hours, 

or labor concessions given back as donations. 

The following departmental budgets provide details 

on objectives, goals, and planned General 

Fund expenditures for 2012. 

Miscellaneous revenues include interest on investments, 

donations, and other revenues from 

lease and rental arrangements. The budgeted 

revenues from these sources in 2013 are $198k 

which represents a 49% decrease from 2012 due 

primarily to a concession in the form of donations 

by City Fire Department personnel in 2012. 

Other Financing Sources 

The most significant transfers in to the General 

Fund are from the City utility systems for Payments 

In Lieu of Taxes (PILOT). PILOT payments 

for 2012 include $1.305M from Water, 

$2.721M from Wastewater, and $142K from the 

Stormwater systems. Combined, PILOT is 5.4% 

lower than the 2012 budgeted amount. 

General Fund 

Expenditures 

Personnel 

76.72% 

Supplies & 

Services 

22.82% 

Capital 

Expenditures 

0.19% 

Transfers 

0.27% 

Debt Service 

0.00% 


38

2013 GENERAL FUND REVENUES 

BY SOURCE 

2010 2011 2012 2013 

ACCOUNT ACTUAL ACTUAL BUDGET BUDGET % CHANGE 

TAXES 

311.1000 General Property Tax 7,726,701 7,752,338 7,738,000 7,679,512 -0.76% 

313.1000 Retail Sales & Use 5,973,802 6,234,057 6,250,000 6,362,000 1.79% 

313.7100 Sales Tax - Criminal Justice 418,917 446,258 458,500 446,000 -2.73% 

316.1000 B & O Taxes 2,761,910 2,719,689 2,700,000 2,700,000 0.00% 

316.2000 Admission Taxes 22,852 8,778 - - N/A 

316.4100 Electric Utility Taxes 1,716,776 1,776,770 1,850,000 1,800,000 -2.70% 

316.4300 Gas Utility Taxes 419,100 449,995 460,000 400,000 -13.04% 

316.4500 Garbage/Solid Waste 454,929 455,621 450,000 450,000 0.00% 

316.4600 Television Cable Taxes 601,783 619,550 645,000 620,000 -3.88% 

316.4700 Telephone Taxes 1,338,542 1,210,553 1,200,000 1,250,000 4.17% 

317.2000 Leasehold Excise Tax 101,570 110,491 108,000 110,000 1.85% 

317.5000 Gambling/Amusement 253,762 84,368 69,400 79,466 14.50% 

319.6000 Business Taxes Penalty 50,112 46,190 40,000 - -100.00% 

TOTAL TAXES 21,840,756 21,914,658 21,968,900 21,896,978 -0.33% 

LICENSES & PERMITS 

321.0000 Business Licenses/Permits 485,514 613,616 546,925 497,825 -8.98% 

322.1000 Construction Permits 294,090 352,388 301,300 243,500 -19.18% 

322.3000 Animal Licenses 9,442 11,686 15,000 5,500 -63.33% 

322.4000 Right Of Way Permits 53,876 42,135 45,000 20,000 -55.56% 

322.9000 Other Non-Business Licenses 2,685 3,654 2,400 7,000 191.67% 

329.0000 Interfund Licenses 58,018 11,067 7,000 7,000 0.00% 

TOTAL LICENSES & PERMITS 903,625 1,034,546 917,625 780,825 -14.91% 

INTERGOVERNMENTAL REVENUE 

331.0000 Federal Grants - Direct 1,306,640 353,281 180,262 30,543 -83.06% 

332.2100 COBRA Payroll Tax Credit 14,158 2,639 - - N/A 

333.0000 Federal Grants - Indirect 12,541 13,246 7,200 5,700 -20.83% 

334.0000 State Grants 126,443 104,219 40,637 23,750 -41.56% 

335.0231 Reforestation Harvest Tax 7,065 11,520 7,000 - -100.00% 

336.0620 Criminal Justice High Crime 81,765 80,437 70,000 70,000 0.00% 

336.0621 Law & Justice (LO POP) 37,852 40,643 33,500 40,000 19.40% 

336.0626 Criminal Justice - Special Programs 30,705 32,579 33,000 33,000 0.00% 

336.0651 DUI - Cities 6,685 8,340 7,465 7,200 -3.55% 

336.0691 Fire Insurance Premium 47,447 49,560 49,600 45,500 -8.27% 

336.0694 Liquor Excise Tax 179,594 190,211 58,700 33,300 -43.27% 

336.0695 Liquor Board Profits 290,479 270,938 240,000 283,709 18.21% 

337.0700 Bremerton Housing Authority 62,119 62,861 62,000 62,000 0.00% 

337.0801 Kitsap County - - - 10,000 N/A 

338.2140 Other Law Enforcement Services 86,431 95,121 90,022 - -100.00% 

338.2200 Fire Protection Service 115,050 114,709 120,000 - -100.00% 

339.1167 DOJ COPS 156,948 246,636 152,700 - -100.00% 

339.1168 DOJ JAG 34,445 105,551 70,700 - -100.00% 

339.2811 Resource Conservation Program 2,303 64,022 - - N/A 

TOTAL INTERGOVERNMENTAL REVENUE 2,598,670 1,846,513 1,222,786 644,702 -47.28% 

General Fund Revenue Detail 

39


BY SOURCE 

2010 2011 2012 2013 


CHARGES FOR S ERVICE 

341.0000 General Government 41,893 58,537 51,450 57,100 10.98% 

342.1000 Law Enforcement Services 119,103 120,829 95,750 127,700 33.37% 

342.2000 Fire Protection Services 11,250 15,900 18,000 - -100.00% 

342.3300 Probation Fees 415,651 355,853 365,000 375,000 2.74% 

342.3600 Home Detention Fees 11,949 17,173 19,000 16,000 -15.79% 

342.4000 Inspection Fees 705 875 1,000 250 -75.00% 

342.5000 Emergency Service Fee 6,681 6,905 6,000 8,000 33.33% 

342.6000 ALS Transport Fees 620,938 581,410 625,000 580,000 -7.20% 

342.9000 Criminal Court Filing Fees 9,724 8,078 8,800 8,300 -5.68% 

343.2000 Engineering Fees/Charges - 1,679 - - N/A 

343.6000 Cemetery Fees 18,121 12,025 10,000 7,000 -30.00% 

345.8100 Zoning Fees 22,020 17,561 11,500 13,000 13.04% 

345.8300 Plan Check Fees 158,207 160,803 150,000 100,000 -33.33% 

345.8900 Other Planning Fees 2,451 - - - N/A 

347.3000 Park Rentals 114,478 72,065 63,000 72,500 15.08% 

347.4000 Event Admission Fee 9,294 8,105 7,000 7,000 0.00% 

347.6000 Recreation Fees 244,393 197,023 180,000 184,000 2.22% 

347.9003 Senior Fees 16,169 - - - N/A 

349.1000 Interfund General Government 1,595,254 1,245,940 1,470,097 1,614,105 9.80% 

349.2100 Law Enforcement Services 345,000 100,000 200,000 275,000 37.50% 

349.3000 Other Interfund Services - - 1,061,613 1,121,486 5.64% 

349.5700 Planning Services - 125,408 - - N/A 

349.7600 IFD Services 60,367 54,763 183,580 70,030 -61.85% 

349.9500 Road Const & Engineering Services 56,775 26,498 758,110 593,731 -21.68% 

TOTAL S ERVICE CHARGES 3,880,423 3,187,430 5,284,900 5,230,202 -1.03% 

FINES & FORFEITURES 

352.0000 Civil Penalties 8,097 8,954 7,830 6,800 -13.15% 

353.0000 Non-Parking Infractions 463,158 481,238 456,000 460,000 0.88% 

354.0000 Photo Enforcement Penalties 687,095 688,144 620,000 566,500 -8.63% 

355.0000 Criminal Traffic Misdemeanor 24,649 19,161 20,500 21,500 4.88% 

356.0000 Non-Traffic Misdemeanors 9,419 7,580 6,500 4,500 -30.77% 

357.3000 Court/Public Defender Recoupment 15,998 12,351 13,000 12,200 -6.15% 

359.0000 Non-Court Fines 9,865 10,720 9,900 45,000 354.55% 

TOTAL FINES & FORFEITURES 1,218,281 1,228,148 1,133,730 1,116,500 -1.52% 


40


BY SOURCE 

2010 2011 2012 2013 


MIS CELLANEOUS REVENUES 

361.0000 Interest Earnings 68,284 64,534 57,000 65,000 14.04% 

362.0000 Rents & Royalties 158,997 83,262 82,250 81,900 -0.43% 

366.2000 Interfund Rents 46,080 46,080 46,080 46,080 0.00% 

367.1100 Donations 153,483 185,326 182,000 - -100.00% 

369.0000 Other Miscellaneous Revenue 303,260 16,442 20,200 4,500 -77.72% 

388.8000 Prior Year Corrections 103,197 - - N/A 

TOTAL MIS CELLANEOUS REVENUES 833,301 395,644 387,530 197,480 -49.04% 

OTHER FINANCING SOURCES 

395.0000 Sale of Assets 3,754 8,728 - - N/A 

397.0000 Operating Transfers-In 613,200 412,000 260,000 25,000 -90.38% 

397.0401 Transfer From Water - PILOT 1,267,675 1,307,466 1,462,050 1,305,100 -10.73% 

397.0404 Transfer From Water Capital - PILOT - - 77,500 - -100.00% 

397.0451 Transfer From Wastewater - PILOT 2,015,319 2,044,970 2,727,403 2,721,000 -0.23% 

397.0481 Transfer From Stormwater - PILOT 327,771 343,308 138,876 141,720 2.05% 

398.0000 Insurance Recoveries 920 - - N/A 

TOTAL OTHER FINANCING 4,228,639 4,116,472 4,665,829 4,192,820 -10.14% 

TOTAL GENERAL FUND REVENUES $ 35,503,695 $ 33,723,411 $ 35,581,300 $ 34,059,507 -4.28% 


41

General Fund 


2010 2011 2012 2013 

FTE positions 241.38 224.38 214.98 214.88 

Revenues 

Taxes $21,840,756 $21,914,658 $21,968,900 $21,896,978 

Licenses & Permits 903,625 1,034,546 917,625 780,825 

Intergovernmental 2,598,670 1,846,513 1,222,786 644,702 

Charges for Services 3,880,423 3,187,430 5,284,900 5,230,202 

Fines & Forfeits 1,218,281 1,228,148 1,133,730 1,116,500 

Other Revenue 5,061,940 4,512,116 5,053,359 4,390,300 

Debt Proceeds 0 0 0 0 

Total 35,503,695 33,723,411 35,581,300 34,059,507 

Expenditures 

City Council 319,425 316,068 332,770 340,929 

Executive 391,400 365,533 370,360 364,662 

Finance 1,173,091 1,129,876 1,153,840 1,147,119 

Legal 935,917 912,664 981,650 979,431 

Human Resources 287,350 275,223 398,010 383,512 

Community Development 1,252,781 1,317,305 1,408,536 1,438,922 

Municipal Court 1,310,553 1,250,206 1,294,187 1,427,534 

City Auditor 153,511 158,424 170,960 173,168 

Law Enforcement 10,530,707 9,515,061 9,598,837 9,713,071 

Fire/Emergency Medical Services 8,132,810 8,316,386 8,413,452 8,363,145 

Police & Fire Pension 2,452,947 2,420,308 2,544,000 2,493,000 

Facilities 823,706 922,083 970,117 743,223 

Parks & Recreation 2,926,947 2,565,248 2,608,741 2,560,935 

Engineering 379,845 393,713 2,137,328 2,089,047 

Non-Departmental 3,340,135 3,988,209 3,783,811 2,373,398 

Total Expenditures 34,411,125 33,846,307 36,166,599 34,591,096 

Revenue over(under) expenditures 1,092,570 -122,896 -585,299 -531,589 

Beginning fund balance 1,957,308 3,049,878 3,109,766 2,873,147 

Ending fund balance $3,049,878 $2,926,982 $2,524,467 $2,341,558 

42

General Fund 


2010 2011 2012 2013 

Expenditures 

Personnel $24,611,991 $24,296,206 $26,585,400 $26,539,714 

Supplies, services & taxes 8,528,967 7,731,383 8,066,852 7,894,034 

Capital expenditures 150,885 86,232 263,042 65,000 

Debt service 419,282 411,376 411,305 700 

Transfers 700,000 1,321,110 840,000 91,648 

Total General Fund $34,411,125 $33,846,307 $36,166,599 $34,591,096 

43


General Fund 

Summary: 

The City Councilors are elected by the citizens of 

Bremerton to perform the legislative function of 

the City government, establish goals, priorities 

and policies, adopt ordinances and resolutions, 

adopt the budget, exercise the rights and powers 

set forth in the City Charter, and exercise all 

powers of a municipal governing body pursuant 

to state laws and the home rule provisions of the 

Washington constitution. 

General Fund - City Council 


2010 2011 2012 2013 

Positions 10.80 10.80 10.80 10.80 

Expenditures 

Personnel $303,088 $299,054 $313,500 $317,000 

Supplies, services & taxes 16,337 17,014 19,270 23,929 

Capital expenditures 0 0 0 0 

Debt service 0 0 0 0 

Transfers 0 0 0 0 

City Council Total $319,425 $316,068 $332,770 $340,929 

44

Legislative Department 

2013 Budget Highlights: 

2013 Capital Considerations: 

 

 

 

 

 

Continue discussion on “2012—2013 Council 

Goals” 

Create City Council policies and directives. 

Provide legislative direction and leadership to 

ensure the delivery of quality services to the citizens 

of Bremerton. 

Ensure that City Departments are fairly funded 

and that their operations and projects remain 

within their budgets. 

Anticipate transition for redistricting from nine to 

seven Council Districts for the 2013 election cycle 

which will include significant public relations 

inquiries for candidates, and additional workshops, 

travel cost and supplies for newly elected 

Council Members. 

There are no capital considerations in 2013 

2012 Accomplishments: 

2013 Goals: 

 

 

 

 

Researched and presented to Council alternative 

methods to maintain Parks and Recreation Department 

funding (Financial Sustainability Council 

Goal) 

Approved Significant Project Plans: 

- Park Avenue Plaza Project 

- Kiwanis Park and Green Streets Project 

- Crosstown Pipeline Project 

- SKIA Sub-Area and SKIA Corridor Plans 

- Shoreline Master Program 

Achieved Cost Savings: 

- Gold Mountain Golf Course Management 

- Refinanced bonds for long-term savings 

- Reduced number of Council Districts 

Improved Community Relations: 

- Developed an executed a campaign to “Wipe 

Out Tagging” (Housing & Community Council 

Goal) 

- Participated in district meetings and local “meet 

and greet” opportunities with citizens 

- Met with Port of Bremerton to discuss 

economic development 

Financial Sustainability: 

Develop a Business Plan and Rate Study for our 

Utilities, IN PROGRESS 

 

 

Adopt utility rates recommended by rate study, 

IN PROGRESS 

Work with KRCC to determine feasibility of an 

alternate fuel station, IN PROGRESS 

Streets and Sidewalks: 

Identify and prioritize the top three safety improvements 

that should be implemented around 

schools, IN PROGRESS 

Housing and Community: 

Request report by Internal Auditor regarding the 

costs of rental housing impacts on the City of 

Bremerton, IN PROGRESS 

45

Executive Department 

General Fund 

Summary: 

The Executive Department is directed by the 

Mayor, who is elected by Bremerton voters each 

four years. The mayor also serves as the administrative 

head of the City government. Executive 

responsibilities include: administrating programs 

and policies established by the City Council; direction 

and coordinating departmental operations; 

informing the Council on City affairs, 

problems and future needs; reviewing policies 

and regulations involving municipal governmental 

management; and submittal of the City’s annual 

budget. 

General Fund - Executive 


2010 2011 2012 2013 

FTE positions 2.00 2.00 2.00 2.00 

Expenditures 

Personnel $268,532 $267,561 $283,500 $287,100 





Total Executive $391,400 $365,533 $370,360 $364,662 

46

Executive Department 



 

 

 

 

 

 

 

 

Provide administrative direction and leadership 

to ensure delivery of quality services 

to the citizens of Bremerton in the 

most efficient manner 

Lobby State and Federal legislators for 

continued funding for Washington State 

Ferry construction of 144 car boats and 

maintaining current services 

Implement City Council policies and directives 

Provide intergovernmental coordination 

Lead marketing and economic development 

for the City and SKIA 

Manage the Sister City Program 

Collaborate with Navy on all levels of 

growth, services and quality of life 

Welcome first aerospace expansion company 

to SKIA 

 

Budgeted in other departments throughout 

the City 



Opened 10-Plex SeeFilm Cinema with 35 employees 

Broke ground for Boys & Girls Club Teen 

Center on Youth Wellness Campus 

Opened Pacific Parking Garage with 261 

spaces and completed renovation of 4 th Street 

Welcomed the opening of WINCO Foods LLC 

with 200 new jobs 

Continued promotion of RePower Bremerton 

to evaluate 1,000 homes for energy efficiency 

and cost savings for residents, as well as creating 

50 new jobs 

Received matching funds from 9-11 Memorial 

committee to prepare and seed the old Chevron 

site 

Transitioned 57 families through Sally’s Camp 

with KCR and Salvation Army and assisted 

year round shelter with Kitsap Rescue Mission 

Opened Sunday Farmers Market (June-Sept) 

Completed Shoreline Master Plan 

Completed SKIA Comprehensive Plan 

Successfully contracted with Columbia Hospitality 

to manage all facilities at Gold Mountain 

Golf Course and set up global marketing 

 

 

 

 

 

 

Complete Kiwanis Park remodel and Jarstad 

Park picnic shelter with private and grant 

funding 

Complete Gorst Comprehensive Plan & Annexation 

outreach in Bremerton’s UGA 

Expand neighborhood associations for 

streetscape improvements and introduce 

“smart streets” 

Secure funding for demolition of buildings 

as a part of revitalization at two locations in 

East Bremerton 

Support grant funding for Youth Wellness 

Center designed by Steven Holl with Birkenfeld 

Foundation and new Board of Directors 

from East High 

Support Washington State Science & Engineering 

Fair for awards of $1.2 million to 

1 st through 12 th school students as well as 

increase community awareness of Safety & 

Health Expo 

47


General Fund 

Summary: 

The Department of Financial Services is comprised 

of the Finance Division, City Clerk, Human 

Resources, Bremerton Kitsap Area Television 

(BKAT), Parking, Information Technology 

and Animal Control. 

The Finance Division provides service support 

for both external users and internal users by providing 

information to facilitate the decisionmaking 

process in the areas of budgeting, accounting, 

reporting, treasury management, revenue 

collection and payment services in the areas 

of payroll and accounts payable. 

The City Clerk Division is responsible for official 

City records, public information disclosure, 

records and contract management, and serves as 

City Council Liaison. This division also provides 

for the planning, funding and management of the 

City’s parking system, Animal Control and 

serves as the Secretary of the City’s LEOFF pension 

boards. 

The Human Resources budget is presented as a 

separate department of the General Fund. 

BKAT activity is presented in the Special Revenue 

Funds. 

Information Technology is presented in under 

Internal Service Funds. 

General Fund - Financial Services 


2010 2011 2012 2013 

FTE positions 11.38 10.38 9.38 11.38 

Expenditures 

Personnel $916,189 $879,303 $885,400 $850,900 





Total Financial Services $1,173,091 $1,129,876 $1,153,840 $1,147,119 

48




 

The IT budget includes money to upgrade 

the appropriate financial services modules. 

 

There are no capital considerations. 

 

No new programs/expansion of programs 

are proposed…budget maintains existing 

levels of service. 



 

 

 

Transitioned to an electronic timekeeping 

process for payroll. 

Integrated Public Works financial staff 

into the Financial Services Department. 

Refinanced the government center bonds 

(Norm Dicks building) achieving a net 

present value savings of $963,804 over the 

life of the bonds. 

 

 

 

Assist Public Works/Equipment Services 

in updating the City’s Equipment Rental 

and Replacement program. 

Centralize grant administration for the entire 

City. 

Complete/facilitate the comprehensive 

utility rate study and integrate the results 

into the 2013 budget. 

 

Upgrade the financial services software 

modules for payroll, general ledger, etc. 

49

City Clerk Division 



 

Expenditure reduction of 14% compared to 

2012 Budget 

 

There are no capital considerations for 


 

$45,100 decrease in personnel 

 

$3,000 increase in professional services for 

agenda services 

 

$15,660 adding line item Recording Fees 

to be recouped from interfund transfers 

2012 Accomplishments through 9/16/11: 

 

Facilitated development of RFP & contract 

negotiation process for public defender 

contract 


 

Maintain current level of service 

 

Implement an electronic agenda process 

 

 

 

Streamlined Public Records Requests and 

created a comprehensive log 

Added a convenient lobby kiosk for viewing 

requested public records 

Purchased and set up an elevator lobby 

display rack making a one stop shop for 

public information 

 

 

 

Streamline contract processing 

Facilitating animal licensing proposals 

Serve as liaison on PSP for Animal Control 

and Public Parking 

 

Assisted Human Resources with labor negotiations 

50


General Fund 

Summary: 

The Legal Department is comprised of the City 

Attorney’s Office and Risk Management. 

The City Attorney is the legal advisor of the City 

and represents the City in all legal matters involving 

the City including, but not limited to: the 

prosecution of all criminal violations of the 

Bremerton Municipal Code, the limitation and 

reduction of liability exposures, and provides 

legal advice to the Mayor, City Council, and all 

City staff. 

During 2009 the legal department expanded to 

bring prosecution services in-house. These services 

were previously performed by the Kitsap 

County Prosecutor’s office. 

The staffing costs of Risk Management are included 

in the legal department budget with a 

transfer from the Risk Management Fund budget 

to offset those costs. The Risk Management program 

is presented in the Internal Service Funds 

section of this document. 

General Fund - Legal Department 


2010 2011 2012 2013 

FTE positions 8.00 7.00 8.00 7.00 

Expenditures 

Personnel $814,767 $776,234 $873,800 $872,000 





Total Legal Department $935,917 $912,664 $981,650 $979,431 

51



 

Administer all legal services as required 

for the City 

Provide legal support and guidance on 

City actions and general policy development 

considerations of City Officials 

Consider options to restructure operations 

and implement more crosstraining 

for more efficient operations 


 

The City Attorney’s Office does not 

have capital funds budgeted for 2013. 



 

 

Provided professional, accessible legal 

representation to City Council, the 

Mayor and City departments 

Updated certain provisions of the 

Bremerton Municipal Code 

Through August, 2012: 

o opened 1,483 prosecution cases 

and charged 870 criminal cases 

o Tried five criminal trials 

o Prosecuted 10 drug forfeiture 

cases 

o Resolved four civil lawsuits 

against the City - two cases 

were dismissed and two cases 

resolved with minimal payments 

 

Efficiently, professionally and successfully 

represented the City in all phases 

of litigation 

 

 

 

Continue to review and update the 


Continue to provide professional, accessible 

legal representation to City 

Council, the Mayor and City departments 

Efficiently, professionally and successfully 

represent the City in all phases of 

litigation including civil defense and 

criminal prosecution 

52


General Fund 

Summary: 

Human Resources is responsible for providing 

support to employees and management by performing 

the centralized functions of recruitment, 

selection, orientation, benefits enrollment and 

administration, development and training, and 

labor and employee relations, including contract 

negotiations and administration. Additionally, 

they also serve as a resource in assisting administrative 

and managerial personnel in managing, 

motivating, and disciplining employees effectively, 

and assuring compliance with all legal 

requirements such as the Civil Service Code 

through the Civil Service Officer and Civil Service 

Commission, Bremerton Municipal Code, 

General Fund - Human Resources 


2010 2011 2012 2013 

FTE positions 2.00 2.00 2.00 2.00 

Expenditures 

Personnel $241,211 $136,714 $219,700 $232,800 





Total Human Resources $287,350 $275,223 $398,010 $383,512 

53




 

Funding to provide a City-wide training 

program on topics such as Family 

Medical Leave Act, Customer Service, 

and Supervisory training. 

 

Human Resources does not have Capital 

funds budgeted in 2013. 

 

Funding for the Employee Wellness 

Program. 

 

Funding for Civil Service promotional 

testing for Police/Fire personnel as required 

by Labor Agreements and Civil 

Services Rules. 

 

Funding for Hepatitis Shots, CDL 

physicals, pre-employment physicals 

and random drug testing for employees 

with Commercial Driver’s Licenses. 



 

 

 

Successfully negotiated a two year 

agreement with the Teamsters bargaining 

unit. 

Continued coordination of all disciplinary 

actions between Human Resources, 

City Attorney's Office and departments. 

Reviewed and/or update 14 Human 

Resources Policies. 

 

 

 

 

Develop and initiate an on-line recruitment 

process. 

Provide City-wide training program on 

topics such as Family Medical Leave 

Act, Customer Service, and Supervisory 

training. 

Expand Employee Wellness Program 

and increase employee participation. 

Continue to provide management, employees 

and our external customers 

with consistent, timely guidance and 

direction, ensuring the City’s compliance 

with policies, labor agreements 

and employment laws. 

 

Complete the review of all Human Resources 

Policies. 

54


General Fund 

Summary: 

The Community Development Department is 

responsible for leading city-wide and neighborhood 

planning for growth and development, conducting 

environmental planning, administering 

land use and environmental codes, performing 

plan review and inspections, providing public 

information on community plans and development 

rules, pursuing annexations consistent with 

growth plans, insuring compliance with land use, 

General Fund - Community Development 

building and nuisance codes, supporting urban 

design initiatives and project reviews, providing 

program administration for the Community Development 

Block Grant (CDBG) and HOME 

program activities. The department also provides 

administrative and technical support to the 

City’s contract Hearing Examiner, and council 

appointed Planning Commission, Design Review 

Board, and Arts Commission. 


2010 2011 2012 2013 

FTE positions 11.00 11.00 10.00 10.00 

Expenditures 

Personnel $937,941 $949,926 $1,055,500 $1,074,100 




Transfers 0 0 0 10,000 

Total Community Development $1,252,781 $1,317,305 $1,408,536 $1,438,922 

55

Community Development (Building, Planning) 



 

 

 

Staff will continue to protect public safety 

through permit review and inspection. 

Staff will continue to ensure the City’s 

compliance with state mandates for building, 

land use, and environmental protection 

regulations. 

Continue to support the City’s economic 

revitalization by efficient and timely processing 

of permits. 

 

Community Development does not have 

any capital expenditures in 2013. 



 

 

 

 

 

Implemented the city’s “One-Stop” permitting 

center, which will include the intake and 

issuance of both DCD and PW&U development 

permits. 

On-line permitting inspection system served 

customers more efficiently. 

Issued significant permits for Bremerton’s 

revitalization, including SEEfilm Bremerton 

Cinema, Bay Vista Senior Housing and other 

BHA housing projects, Harrison Hospital, 

and Bremerton Motorsports. 

The City Council adopted the SKIA Sub- 

Area Plan and Planned Action Ordinance, 

and in doing so, creates a streamlined permit 

review process and fosters economic development. 

The City Council adopted the Shoreline Master 

Program (SMP) update, and forwarded the 

regulations to the State Department of Ecology 

for review and approval. The update to 

the SMP regulations has been a state mandate, 

and staff has ensured that the city has 

complied with all requirements. 

 

 

 

 

 

Focus on continuous improvements to the 

“One-Stop” permitting center to ensure excellent 

customer service and quick permit 

review times. 

Continue to support the creation of new 

housing units and other revitalization projects. 

Support the sub-area plan development for 

Gorst Watershed and during the plan’s public 

process discuss the potential of this Urban 

Growth Area (UGA) annexation. 

Accomplish the first measures identified in 

the SKIA subarea plan for implementation 

such as expanding the City’s Community 

Empowerment Zone. 

Support regional planning efforts at the Kitsap 

Regional Coordinating Council for population 

allocation in Kitsap. This information 

is vital for the City’s Comprehensive Plan 

update process that is required to be complete 

by 2016. 

56


General Fund 

Summary: 

The Municipal Court is a court of limited jurisdiction 

for the City hearing cases involving alleged 

violations of City ordinances and State 

misdemeanor statutes, traffic, parking infractions, 

photo enforcement infractions, requests for 

orders of protection, restitution hearings and 

hearing examiner appeals. The department is directed 

by the Judge who is elected by the citizens 

of Bremerton and serves a four year term. 

General Fund - Municipal Court 


2010 2011 2012 2013 

FTE positions 11.00 11.00 10.00 9.50 

Expenditures 

Personnel $878,849 $828,129 $876,600 $860,600 





Total Municipal Court $1,310,553 $1,250,206 $1,294,187 $1,427,534 

57




 

Use part-time court commissioners to reduce 

the amount of pro tems needed. This 

decreases the amount of staff time spent 

calling to find pro tems as well as eases the 

workload on the Judge. 

 

No capital considerations planned for 


 

Use electronic forms and emails to reduce 

the need for as many duplicate forms. 

 

Expand short form sentencing to further 

reduce probation expenses and staff time. 

 

Increased cost for public defense due to 

new Supreme Court Standards for Indigent 

Defense. 



 

 

 

 

Continued Award of grants 

o Office of Public Defense 

o Administrative Office of the 

Courts – Interpreter Funding 

Reorganized the court again to allow for 

the creation of a much need court commissioner 

position while granting a staff members 

request to go part time. 

o Reduction of 1 FTE to .5 FTE 

o Creation of a 12 hour a week court 

commissioner position 

Court Administrator participated in 6 furlough 

days. 

 

 

 

 

 

 

 

Implement Microsoft “Share Point” software 

for use with in-custodies 

Continue to evaluate the expansion of 

Hearings by mail 

Finalize Policy and Procedure book for 


Continue to evaluate our organization for 

further efficiencies 

58


General Fund 

Summary: 

The City Auditor’s Office conducts financial, 

compliance and performance audits to assure 

citizens, elected City Officials and management 

that the City is utilizing resources in an effective 

and efficient manner. The City Charter requires 

the City to have an auditor function and audit 

committee. 

General Fund - City Auditor 


2010 2011 2012 2013 

FTE positions 1.20 1.20 1.20 1.20 

Expenditures 

Personnel $145,725 $152,185 $163,700 $165,100 





City Auditor Total $153,511 $158,424 $170,960 $173,168 

59




 

Budget reductions result in being able to 

provide only routine services. 

There are no capital considerations in 2013. 



 

Completed several compliance and performance 

audits of various funds and accounts 

and posted reports on city web 

page. 

 

Perform compliance and performance audits 

in accordance with the annual work 

plan which is approved by the Audit Committee. 

 

Provided assistance to departments on various 

topics. 

 

Provide assistance to City Departments as 

requested and as approved by the Audit 

Committee. 

 

Continue testing of City finance procedures 

for compliance with internal accounting 

control policies. 

60


General Fund 

Summary: 

The Police Department is responsible for the 

maintenance of public order, responding to incidents 

of criminal activity, traffic control, criminal 

investigations, crime prevention, Homeland 

Security issues and other related public services. 

The Chief of Police and all Officers under his 

direction are tasked with enforcement of all Federal 

Laws, Washington State Laws and City Ordinances 

within the boundaries of the City. 

The department is comprised of the following 

units: 

 

 

 

 

 

 

 

 

 

 

General Fund - Law Enforcement 

Administration 

Investigations 

Patrol 

Special Operations Group 

Property & evidence 

Community resources 

Traffic unit 

Off Duty-contracted 

Home detention 

Central dispatch services 


2010 2011 2012 2013 

FTE positions 78.50 73.00 70.60 71.00 

Expenditures 

Personnel $8,120,887 $8,060,515 $8,182,700 $8,209,900 


Capital expenditures 17,728 0 0 0 



Total Law Enforcement $10,530,707 $9,515,061 $9,598,837 $9,713,071 

61




 

Awarded $28,534 JAG grant for Community 

Resource Unit staffing. 

 

The Police Department does not have any 

capital funds budgeted in 2013. 

 

State grant award of $21,000 grant for sex 

offender monitoring. 

 

State funding of $5,000 for DUI enforcement. 

 

State funding of $600 for seat belt enforcement. 



Increased Neighborhood Watch groups by 13 

Increased participation in the Landlord Notification 

program by 56 (total 528). 

24 focused policing events through August resulting 

in 83 arrests and 69 infractions. 

Recovered 12 stolen vehicles using the ALPR 

system. 

Hired a CRU specialist and Lead Property and 

Evidence Technician to fill vacancies. 

Monitored 213 sex offenders in accordance 

with a State address verification grant. 

167 DUI arrests as of August 2012. 

Upgraded evidence tracking software. 

Implemented technological enhancements to 

investigative capabilities. 

Police Records certified compliant with the 

new National Incident Based Reporting System 

(NIBRS) standards. 

State certified one Advanced Defensive Tactics 

instructor and one Collision Reconstructionist. 

Participated in formation of KCIRT (Kitsap 

Critical Incident Response Team). 

Updated tactical capabilities with Optical 

sights. 

 

 

 

 

 

 

 

 

 

 

 

Increase public outreached through enhancements 

to the Community Resource Unit. 

Target problem areas using the Focused Policing 

Initiative. 

Continue to meet training requirements as 

established by Criminal Justice Training Commission. 

Adopt LEXIPOL training module for on-going 

training of policies and procedures. 

Implement FBI-LEEDA First-line supervisor 

liability and legal standards training. 

Certify new narcotic detection drug K-9. 

Hire and train four police officer to fill budgeted 

vacancies. 

Conduct Emergency Vehicle Operations 

Course to reduce pursuit and collision related 

liability. 

Increase forensic training and capabilities. 

Conduct Defensive Tactics / MILO training. 

Implement enhanced security commission / ID 

system. 

62

Fire/Emergency Medical Services 

General Fund 

Summary: 

The Fire Department is responsible for protecting 

the citizens from the adverse effects of fires, 

medical emergencies, hazardous material incidents, 

and man-made or natural disasters. 

The department is comprised of the following 

divisions: 

 

 

 

 

 

 

 

 

Administration 

Fire Suppression 

Fire Prevention and Investigation 

Rescue & Emergency Aid 

Training 

Facilities 

ALS Billing Services 

Central Dispatch Services 

General Fund - Fire/Emergency Medical Services 


2010 2011 2012 2013 

FTE positions 59.00 57.00 56.00 56.00 

Expenditures 

Personnel $7,314,319 $7,361,269 $7,437,200 $7,518,400 


Capital expenditures 0 0 108,042 0 



Total Fire/Emergency Medical $8,132,810 $8,316,386 $8,413,452 $8,363,145 

63




 

 

 

The highest priority going into the year was 

to maintain emergency response staffing 

levels. The positions authorized by the passage 

of the EMS levy in 2008 have never 

happen but has allowed us to status quo. 

Contributions to the vehicle replacement 

fund were not funded. 

The Assistant Fire Chief position was eliminated 

in 2012. This 45% decrease in administration 

staff (since 2008) continues in 


 

The Fire Department does not have any 

capital expenditures budgeted in 2013. 


 

 

 

 

 

 

As of August 28, 2012 the Fire Department 

responded to 4404 requests for emergency 

assistance, compared to 4531 for 

2011. 

The department is sad to report the first 

fire fatality on April 1, 2012. The last fire 

fatality was reported on January 1, 2005. 

As of September 1, the total fire loss was 

$603,500 compared to $337,250 for 2011. 

The Fire Marshal’s Office will complete 

25% of commercial fire inspections. This 

is due to the loss of one FTE and providing 

shift coverage. 

The Fire Department was able to obtain a 

$108,000 Fire Act Grant to replace 3 cardiac 

Monitor/Defibrillators. 

The Fire Department was able to obtain an 

Emergency Generator for Fire Station #1. 

Now all stations have emergency power 

and fuel. 


 

 

 

The highest priority this year will be to 

maintain staffing levels. The Fire Department 

will continue to look for alternative 

funding sources. 

Continue contracting for services with 

South Kitsap Fire & Rescue and look for 

other opportunities to maintain staffing. 

Apply for equipment through the Fire Act 

Grant and for personnel though SAFER 

grant. 

64

Police and Fire Pension 

General Fund 

Summary: 

The Police and Fire Pension budget accounts for 

pension payments for firefighters and law enforcement 

officers who were hired under the 

Law Enforcement Officers & Firefighters 

(LEOFF 1) Retirement System and prior retirement 

acts. Program expenditures include medical 

premiums, pension and disability payments 

for firefighters and law enforcement officers 

hired prior to October 1, 1977 and who are 

vested in the system. These payments are mandated 

by the state, so are not subject to the City’s 

discretion. 

General Fund - Police & Fire Pension 


2010 2011 2012 2013 

Expenditures 

Personnel $2,327,972 $2,279,603 $2,320,000 $2,201,000 





Total Fire/Emergency Medical $2,452,947 $2,420,308 $2,544,000 $2,493,000 

65

Police and Fire Pension 



.06% decrease in LEOFF 1 Fire budget (51 

members and beneficiaries) 

 

There are no capital expenditures budgeted 

in 2013 

 

3.22% decrease in LEOFF 1 Police budget 

(64 members and beneficiaries) 


 

Responsibility for LEOFF I Retiree program 

was successfully transition out of the 

City Clerk’s Office and into Human Resources. 

 

City Clerk will continue to set up and attended 

quarterly LEOFF 1 Disability 

Board Meetings for both Police and Fire 


 

 

 

Maintain level of services provided to 

LEOFF 1 Retirees. 

Goals of the Pension Budget are related to 

creating efficiencies and cost savings. The 

LEOFF 1 Pension Program is legislatively 

mandated as a service provided only to a 

specific group of Police and Fire retirees 

66


General Fund 

Summary: 

General facilities staffing is responsible for the 

upkeep and maintenance of all City buildings 

and grounds, other than those in the Parks and 

Recreation Department. In addition, this division 

is responsible for Utility (water, sewer, storm) 

inventory, which includes ordering and receiving 

equipment and supplies for the Department of 

Public Works & Utilities. They are also responsible 

for the repair of small miscellaneous equipment, 

which includes pumps, generators, and 

saws. 

General Fund - Facilities 


2010 2011 2012 2013 

Expenditures 

Personnel $193,033 $221,228 $201,800 $210,342 


Capital expenditures 0 51,177 155,000 65,000 



Total General Facilities $823,706 $922,083 $970,117 $743,223 

67



2012 Capital Considerations: 

This function provides facility maintenance support 

(landscape maintenance and building systems 

maintenance; custodial and cleaning some inhouse, 

some contracted) for all general-fund 

owned facilities except Parks, including the Conference 

Center, Norm Dicks Government Center, 

Police and Fire, Court, Naval Museum, Equipment 

services, Public Works Complex, Parking facilities, 

Library, and the Ferry Terminal Tunnel Control 

Room. 

2013 is a “no frills” budget year for facilities 

maintenance: 

o Focus is to maintain similar level 

of service to General Fund buildings 

in 2013, with minor reduction 

in funding 

o Includes maintenance of new 

parking garage 

 

Police Roof repair to the Annex building 



 

Zero lost-time accidents 

 


 

 

Maintained landscaping at all City buildings 

after maintenance contract was eliminated 

to reduce costs. 

Performed all needed repairs and corrections 

at General Fund buildings and 

grounds while staying within the budget 

limits. 

 

 

Expand use of the Cartegraph maintenance 

software application in Facility operations 

for both General Fund and Utility building 

maintenance. 

Identify and develop a plan to eliminate 

existing structures which are no longer in 

use (example: old Cencom building). 

 

Tested all facility fire alarm and suppression 

equipment as required under National 

Fire Protection Association (NFPA) codes. 

 

Prepared installation site and contracted 

for a new emergency generator at Fire Station 

#1. 

68

Parks and Recreation 

General Fund 

Summary: 

The Parks and Recreation Department provides 

safe and attractive parks, facilities and programs 

for the enjoyment of Bremerton’s citizens and 

visitors. The Department operates and maintains 

the Sheridan Park Community Center, Bremerton 

Senior Center and Ivy Green Cemetery. 

The Department maintains 335 acres of park land 

including 31 parks and beautification areas located 

throughout the City. A broad menu of recreational 

programs and activities for a variety of 

ages and interests are offered with many recovering 

a portion or all of the incremental costs to 

provide these services. 

General Fund - Parks and Recreation 


2010 2011 2012 2013 

FTE positions 24.50 20.00 19.00 18.00 

Expenditures 

Personnel $1,823,453 $1,721,783 $1,862,700 $1,827,200 

Supplies, services & taxes 1,004,196 807,619 745,301 733,035 

Capital expenditures 92,966 35,055 0 0 

Debt service 6,332 791 740 700 


Total General Parks $2,926,947 $2,565,248 $2,608,741 $2,560,935 

69

General Parks Department 



 

 

 

Mandated Park Plan update to be performed 

using in house staff 

Volunteer Projects augment maintenance 

division resources 

Special Events consolidated with non-profit 

entities and service providers 

No capital expenditures budgeted in 2013 



 

 

 

 

 

Hosted 408 Park and Facility rental events 

ranging from softball tournaments to Veterans 

Stand Down 

Safety retrofit of Harborside fountains 

Enlisted volunteer support to upgrade care of 

Ivy Green Cemetery 

Supported community events including: 

Blackberry Festival; Kitsap Wine Festival; 

Nathan Adrian Day; Juneteenth Celebration; 

Kitsap Pride Event. 

Responded to 90% of reported graffiti incidents 

within 3 working days. 

 

 

 

 

 

Adopt Long Range Park and Open Space 

Park Plan Update 

Continue free Summer Playground Program 

using Work Source and Americorps to supplement 

city staff 

Maintain redeveloped Kiwanis Park to park 

standards 

Develop downtown area comprehensive 

maintenance checklist 

Bring Sheridan gymnasium closer to full 

utilization 

70

Engineering 

General Fund 

Summary: 

Engineering manages comprehensive planning, 

design and construction of City infrastructure; 

traffic engineering; development project review 

and permitting; provides engineering services to 

all City departments; obtains grant and low interest 

loan funding from Federal and State sources; 

and assists in regional transportation coordination. 

General Fund - Engineering 


2010 2011 2012 2013 

FTE positions 22.00 19.00 16.00 16.00 

Expenditures 

Personnel $272,851 $338,009 $1,909,300 $1,913,272 


Capital expenditures 40,191 0 0 0 



Total Engineering $379,845 $393,713 $2,137,328 $2,089,047 

71

General Fund Engineering 



 

 

 

 

 

 

 

Pursue grants for utility and street projects as 

approved by the City Council. 

Continue to provide support for Parks, Community 

Development, and other City Departments 

Provide engineering support for all Operations 

and Maintenance Divisions in Public 

Works & Utilities in support of utility and 

street operations 

Provide planning, design, construction management, 

and inspection services for utility 

and street improvements 

Provide review, approval, and inspection for 

developer constructed utility and street improvements 

throughout the City 

Respond to citizen inquiries as required for 

utility and street issues 

Manage a multitude of City records and systems 

including addressing, system mapping, 

GIS, project files, construction records, hydraulic 

models of the utility systems, etc. 

 

There is no Capital included in this fund 



 

 

 

 

 

 

 

 

Obtained grant funding for $450,000 pavement 

preservation project. Submitted several 

other grant applications that have yet to be 

awarded. 

Developed Transportation Benefit District 

Work Plan for 2013. 

Ongoing coordination with community groups 

(9-11 memorial, youth wellness campus, etc) 

Reviewed and approved development submittals 

to support issuance of permits. 

Inspected development construction to ensure 

compliance with standards. 

Ongoing response to citizen complaints on 

utility and right-of-way issues including traffic, 

signage, and parking. 

Ongoing support to all City Departments on 

engineering related issues 

Ongoing support to all Divisions of Public 

Works & Utilities on operation and maintenance 

issues with the utility and street systems 

 

 

 

 

 

 

 

 

Pursue grants for utility and street projects as 

approved by the City Council. 

Assist in delivering projects funded by the 

Transportation Benefit District 

Continue to provide support to Parks, Community 

Development, and other City Departments 

Provide engineering support for all Operations 

and Maintenance Divisions in Public 

Works & Utilities in support of utility and 

street operations 

Provide planning, design, construction management, 

and inspection services for utility 

and street improvements 

Provide review, approval, and inspection for 

developer constructed utility and street improvements 


Respond to citizen inquiries as required for 

utility and street issues 

Manage a multitude of City records and systems 

including addressing, system mapping, 

project files, construction records, hydraulic 

models of the utility systems, etc. 

72

Non-Departmental 

General Fund 

Summary: 

The General Fund Non-Departmental budget accounts 

for activities of a general nature not associated 

with a specific service function or department. 

Various activities include: 

 

 

 

 

Payment to Kitsap County Auditor’s Office 

for voter registration and election services 

Contracts with Kitsap County Emergency 

Management Services for the delivery of a 

comprehensive, all-hazards emergency management 

program 

Payment for participation in professional associations, 

including the Puget Sound Regional 

Council, Association of Washington 

Cities, and Kitsap Regional Coordinating 

Council 

Local governments are legally responsible 

for expending at least 2% of collected liquor 

excise taxes and profits for alcoholism programs. 

The non-departmental budget includes 

this transfer to the County Health to 

fulfill this obligation. 

 

 

 

 

 

 

 

Contracts with the Bremerton-Kitsap County 

Health District for certain public health support 

and services 

Funding for the enforcement of the “Clean 

Air Act” through the Puget Sound Clean Air 

Agency 

Photo Enforcement contract costs 

Care and custody of prisoner costs 

Costs of postage on City mailings where not 

directly covered by fund or Department 

budgets 

Contracts with the Humane Society for animal 

control services 

Transfers of monies to financially support the 

following funds: 

Street Fund 

Government Center LTGO Fund 

73

Non-Departmental (Cont’d) 

General Fund 

General Fund - Non-Departmental 


2010 2011 2012 2013 

Expenditures 

Personnel $53,174 $24,693 $0 $0 



Debt service 412,950 410,585 410,565 0 

Transfers 700,000 1,321,110 840,000 81,648 

Total Non-Departmental $3,340,135 $3,988,209 $3,783,811 $2,373,398 

74

Non Departmental 



 

Election service fees increased to $115,000 to 

accommodate election cost for seven Council 

positions (needed due to the approval to decrease 

Council districts from nine to seven) 

 

There are no capital considerations in the 

Non-Departmental budget 

 

Interfund insurance premium reduced by 

$76,218 

 

Support of economic development by continuing 

Sunday foot ferry service between Bremerton 

and Port Orchard and by continuing 

$15,000 annual KEDA membership payment 

 

Government Center debt service payment reduced 

by $167, 265 due to bond refinancing 

 

Reduced transfer to the Street Fund by 

$450,000 



 

Refinanced debt service for Government 

Center reducing overall expense by 

$167,265 

 

Maintain current levels of service 

 

Payment to Kitsap County for SKIA annexation 

revenue concluded 

 

Transferred $115,000 to Contingency Reserve 

Fund 

 

Contributed to construction management of 

Youth Wellness Center 

75

Ending Fund Balance 

General Fund 

Summary: 

This account is used to indicate the estimated and 

actual amounts of fund balance for the General 

fund on a working capital basis as of the end of 

the year. It represents the excess of General 

Fund current assets over current liabilities. 

General Fund - Ending Fund Balance 


2010 2011 2012 2013 

Expenditures 

Personnel $0 $0 $0 $0 

Supplies, services & taxes 0 0 0 0 




Ending Fund Balance 3,049,878 2,926,982 2,793,467 2,341,558 

Total Expenditures $3,049,878 $2,926,982 $2,793,467 $2,341,558 

Original Budgeted Ending Fund Balance $2,371,000 $2,041,023 $2,240,856 $2,341,558 

Original Budgeted Percent of Expenditures 6.7% 6.2% 6.4% 6.8% 

76

Special Revenue Funds Overview 

Introduction: 

Special revenue funds are a category of funds 

which account for proceeds of specific revenue 

sources—which are restricted for specific 

purposes and expenditures. The 2013 budget 

includes 13 special revenue funds. 

Arterial Street Fund 

Dedicated capital construction fund for 

the purpose of making capital improvements 

to the City’s arterial street system 

as provided in the Transportation Improvement 

Plan. Primary source of revenues 

is state and federal grant funds. 

Street Fund 

Comprised of three main functions: 

Street Maintenance—streets/ 

sidewalk maintenance, snow/ice 

control, etc 

Traffic Maintenance—traffic 

control devices maintenance 

Electronics—maintenance of traffic 

signals, streetlights, radios, etc. 

Funding for the street program comes 

from a combination of fuel taxes, parking 

taxes, charges to other departments and 

governmental agencies for services 

provided, and transfers from the General 

Fund. 

Contingency Reserve 

This fund was established to protect the 

City’s General Fund in the event of 

unforeseen and unfunded emergency 

requirements. By City ordinance, all 

proceeds from the sale of general 

government property is to be deposited 

into the Contingency Reserve fund. 


Established for the collection and expenditure 

of lodging taxes which are to be 

used for stadium facilities, convention 

center facilities, performing arts facilities, 

visual arts centers, and the promotion of 

tourism. 

Parking System 

Used to account for the revenues and expenditures 

for the entire City’s parking 

facilities and lots; including the City’s 

4th & Washington parking garage, Conference 

Center parking garage, Park Ave 

Plaza garage, Fifth and Park lot, and the 

Craven lots, along with all metered onstreet 

parking in the City and all fees collected 

from parking violations. 


Provides 1) administration of federal 


(CDBG) and Home programs, and 2) establishment 

and implementation of housing 

projects using federal, state, and private 

funds. 

Abatement Revolving Fund 

Established as a source of funding for 

carrying out repair, demolition, or removal 

of conditions which are subject to 

abatement under the City’s building, fire, 


77

zoning, and nuisance ordinances. 

Police Special Projects 

Created to account for monies and proceeds 

from the sale of property seized during 

drug investigations and forfeited pursuant 

to state and federal law. These restricted 

funds can be used for special operations/drug 

enforcement. 

Public Access Television (BKAT) 

Accounts for revenues and expenditures of 

the Public, Education, and Government 

(PEG) channel which provides public access 

television service to the citizens of 

Kitsap County through franchise agreements 

with local cable providers. Revenue 

sources come from a combination of 

PEG fees collected by the cable providers, 

cable franchise fees, service contract fees 

with other governmental entities, and a 

variety of charges for services for production 

assistance and equipment usage. 

Gift and Donation Fund 

Established for the purpose of accepting 

gifts and donations on behalf of all departments 

of the City. 

Trial Improvement Fund 

In 2005 the legislature passed SB5454 for 

the expressed purpose of providing relief 

to cities who have courts of limited jurisdiction, 

as well as district and state courts. 

Each city that has an elected municipal 

court judge that is compensated at 95% 

but not more than 100% of the district 

court judge salary will receive an annual 

distribution. Each city for which the state 

contributes to the municipal court judge’s 

salary is required to create a trial court improvement 

account. This account must be 

funded in an amount equal to the state’s 

contribution and must be appropriated by 

the City Council to fund improvements to 

court staffing, programs, facilities, and 

services. 

One Percent for the Arts 

Bremerton City Council established a One 

Percent (1%) for the Arts Program for designated 

city funded capital projects by Ordinance 

No. 

4940. The 

Council action 

established 

this 

fund to account 

for the 

pool of appropriated 

funds and 

donations 

that are accumulated 

in 

accordance 

with the ordinance. 

“Sunscoop” (coming soon) 

Conference Center Fund 

This fund was established to account for 

revenues and expenditures related to the 

operation, maintenance, security, and capital 

improvements to the Conference Center 

complex. Revenues are provided by 

Conference Center charges for services, as 

well as a lodging tax allocation. 


78

Total Special Revenue Funds 


2010 2011 2012 2013 

FTE positions 21.00 19.00 15.00 14.00 

Revenues 

Taxes $665,868 $709,850 $834,800 $845,000 

Licenses & permits 261,770 199,173 240,000 240,000 

Intergovernmental 2,936,744 2,350,379 7,705,155 6,065,843 

Charges for services 1,768,483 1,762,796 1,581,530 1,960,724 

Fines & forfeits 363,656 308,542 331,000 268,000 

Other revenue 2,214,356 12,028,922 2,113,670 2,039,425 

Debt proceeds 0 0 0 0 

Total revenue 8,210,877 17,359,662 12,806,155 11,418,992 

Expenditures 

Personnel 1,640,804 1,715,127 1,635,800 1,443,500 


Capital expenditures 1,926,301 627,264 4,955,987 3,643,000 

Debt service 164,358 10,202,226 675,705 510,304 

Transfers 833,200 835,614 205,421 435,850 

Total expenditures 9,430,254 18,793,112 13,826,619 12,407,390 

Revenues over(under) expenditures (1,219,377) (1,433,450) (1,020,464) (988,398) 



Fund totals - Expenditures only 

Arterial Street $2,078,606 $1,103,874 $4,833,000 $3,070,000 

Street 2,217,479 2,173,577 2,319,474 2,800,857 

Contingency Reserve 250,000 1,150,000 0 0 

Lodging Tax 353,900 324,996 385,000 396,000 

Parking System 1,114,504 10,933,066 1,291,938 1,245,795 

Comm. Dev. Block Grant 1,107,702 1,117,916 2,600,396 2,401,373 

Abatement 16,588 65,005 42,000 42,000 

Police Special Projects 416,621 161,107 409,700 488,902 

Public Access Television 272,383 348,147 336,854 359,810 

Donations 12,412 29,281 39,600 10,100 

Trial Improvement 58,780 15,000 15,000 23,000 

One Percent for Arts 25,831 7,746 10,500 10,500 

Conference Center 1,505,448 1,363,397 1,543,157 1,559,053 

Total Special Revenue Funds $9,430,254 $18,793,112 $13,826,619 $12,407,390 

79

Arterial Street 

Special Revenue Fund 

Summary: 

The Arterial Street Fund is managed by the 

Engineering Division of the Public Works and 

Utilities Department as a dedicated capital 

construction fund for the purpose of making 

capital improvements to the City’s arterial 

street system. As a standard policy, most of 

these funds are leveraged as match for federal 

highway grants for new construction identified 

in the Transportation Improvement Plan. 

Arterial Street Fund 


2010 2011 2012 2013 

Revenues 

Taxes $0 $0 $0 $0 

Licenses & permits 0 0 0 0 

Intergovernmental 1,014,942 494,427 4,357,444 2,508,500 

Charges for services 12,248 18,889 0 0 

Fines & forfeits 0 0 0 0 

Other revenue 295,086 52,060 0 400,000 


Total revenue 1,322,276 565,376 4,357,444 2,908,500 

Expenditures 

Personnel 39,364 112,944 0 0 

Supplies, services & taxes 112,941 166,153 0 0 

Capital expenditures 1,926,301 587,506 4,833,000 3,070,000 


Transfers 0 237,271 0 0 


Revenues over(under) expenditures (756,330) (538,498) (475,556) (161,500) 

Beginning fund balance 1,816,059 1,059,729 521,231 289,831 

Ending fund balance $1,059,729 $521,231 $45,675 $128,331 

80




 

Construction of improvements on Pacific 

Avenue from 6 th St to Evergreen Park 

 

$2,508,500 of the Pacific Avenue project is 

funded from a PSRC Federal Aid Grant (80% 

grant) 



 

 

 

Construction of the Bremerton Highway 

Safety Improvements project to address minor 

improvements at six locations including: 

o Kitsap Way (re-striping to add bike 

lane from Callow to SR3 on-ramp) 

o Intersection Improvements at 4 th , 5 th , 

and 16 th & Warren 

o Intersection Improvements at Burwell, 

6 th and 11 th & Naval 

Construction of the SR 303 11 th and Warren 

Intersection improvements 

Construction of sidewalk improvement project 

near Armin Jahr Elementary School 

 

Complete the Pacific Avenue Project on 

budget. 

81

Street Fund 


Summary: 

This fund is a subdivision within the Public 

Works and Utilities Department and is comprised 

of three divisions: 

Street Maintenance—streets/sidewalk 

maintenance, snow/ice control, etc. 

Traffic Maintenance—traffic control devices. 

Electronics—maintenance of traffic signals, 

streetlights, radios, etc. 

Street Fund 


2010 2011 2012 2013 

FTE positions 17.00 15.00 11.00 11.00 

Revenues 

Taxes $317,899 $316,380 $454,800 $455,000 


Intergovernmental 785,461 813,209 820,400 1,207,550 

Charges for services 363,262 335,937 145,000 445,000 


Other revenue 772,931 798,033 875,844 422,300 


Total revenue 2,239,553 2,263,559 2,296,044 2,529,850 

Expenditures 

Personnel 1,203,789 1,161,363 1,196,900 1,089,700 


Capital expenditures 0 0 37,987 475,000 


Transfers 0 5,000 0 0 


Revenues over(under) expenditures 22,074 89,982 (23,430) (271,007) 

Beginning fund balance 75,928 98,002 187,984 446,341 

Ending fund balance $98,002 $187,984 $164,554 $175,334 

82

Street Fund 



For 2013, the Street Department expects to: 

Eliminate several low use pieces of 

equipment, and vehicles 

Modify work practices and establish 

street maintenance priorities to best utilize 

the limited staff and monetary resources 

available 

Focus on street maintenance tasks 

Provide street paving as identified by 

the Transportation Benefit District 

 

As identified in the Capital Improvement 

Plan; the Street budget includes 

$450,000 for pavement preservation and 

$25,000 in sidewalk improvements 




 

 

 

 

Zero lost time accidents 

Completed projects in all three divisions 

to provide some additional revenue 

Provided support for numerous City 

events, which helped provide a wide 

range of interesting and fun activities 

for City residents and guests 

By necessity, developed more creative 

and cooperative methods to share manpower 

and resources to accomplish 

tasks 

 

 

 

 

 

Zero lost time accidents 

Maintain current levels of service 

Improve street marking program, focusing 

on application of thermoplastic material 

at arterial intersections 

Take better advantage of the Department’s 

work management software, 

Cartegraph, to manage assets and work 

orders. 

Accomplish all projects listed on the 

2013 Transportation Benefit District 

funding list 

83



Summary: 

The Contingency Reserve fund is a special 

revenue fund that was established to protect 

the City’s General Fund in the event of unforeseen 

and unfunded emergency requirements. 

This fund shall maintain a minimum 

balance of $1,000,000 and is working to rebuild 

that balance. Proceeds from all General 

Fund real property shall be deposited into this 

fund. 

Contingency Reserve Fund 


2010 2011 2012 2013 

Revenues 

Taxes $0 $0 $0 $0 


Intergovernmental 0 0 0 0 

Charges for services 0 0 0 0 


Other revenue 13,037 253,847 115,000 300 


Total revenue 13,037 253,847 115,000 300 

Expenditures 

Personnel 0 0 0 0 

Supplies, services & taxes 0 1,150,000 0 0 



Transfers 250,000 0 0 0 

Total expenditures 250,000 1,150,000 0 0 

Revenues over(under) expenditures -236,963 (896,153) 115,000 300 

Beginning fund balance 1,250,208 1,013,245 117,092 232,305 

Ending fund balance $1,013,245 $117,092 $232,092 $232,605 

84



There are no expenditures budgeted for 2013 


There are no capital funds budgeted in 2013 



 

In 2011, contingency reserve levels were adequate 

to fund an unanticipated settlement 

agreement with Housing Kitsap, thus preserving 

other budgeted programs within the City. 

During 2012, we were able to begin a strategic 

replenishment of the contingency reserve with 

an $115,000 transfer from the General Fund. 

 

To continue to replenish the Contingency 

Reserves back to the $1 million target. Long 

term goal is to achieve this target within 5 to 

10 years. 

85



Summary: 

The Lodging Tax Fund is a special revenue 

fund that was established for the collection 

and expenditure of Lodging Taxes as provided 

under Chapter 67.28.180 RCW. These 

funds may be used for stadium facilities, convention 

center facilities, performing arts facilities, 

visual arts centers and the promotion 

of tourism. 



2010 2011 2012 2013 

Revenues 

Taxes $347,792 $393,288 $380,000 $390,000 





Other revenue 704 359 100 100 


Total revenue 348,496 393,647 380,100 390,100 

Expenditures 





Transfers 168,200 155,000 170,000 170,000 

Total expenditures 353,900 324,996 385,000 396,000 

Revenues over(under) expenditures (5,404) 68,651 (4,900) (5,900) 



86



Bremerton Chamber of Commerce $ 8,000 

Kitsap Historical Museum $ 15,000 

Bremerton Historic Ships $ 15,000 

Kitsap Peninsula VCB $ 15,000 

Bremerton Symphony $ 12,000 

Admiral Theatre $150,000 

City of Bremerton – Golf $ 15,000 

WA State Science and Eng Fair $ 11,000 

Kitsap Conference Center $155,000 


There are no capital dollars budgeted in 2013 

Revenue to be allocated $396,000 



 

Recipients of funds complied with State reporting 

requirements. 

 

Advisory committee will continue to review 

contracts and rate of return on allocations. 

 

Recipients of funds have improved collaboration 

to leverage marketing efforts. 

Staff will compare application and process 

with other jurisdictions. 

Despite the economic downturn, tourism has 

continued to generate revenue in Bremerton 

and Kitsap County. 

Lodging Tax Advisory Committee took into 

consideration the expiration of SB 5647 

which expanded the use of the lodging tax 

dollars in 2007. Funding recommendations 

for 2013 use the more restrictive parameters 

employed before SB 5647. 

87

Parking System Operating 


Summary: 

The Parking System Operating fund was established 

as a special revenue fund to account 

for the receipt of revenues and expenditures 

for all of the City’s parking facilities and lots 

comprised of City 4th & Washington parking 

garage, Conference Center parking garage, 

Park Ave Plaza garage, Fifth & Park lot and 

the Craven lots, all metered on-street parking 

in the City, and all fees collected from parking 

violations. The funds are used to pay for 

the contract for parking enforcement services 

and maintenance, management and security 

services for the City’s parking garages and 

other related costs of operating the parking 

system. 

Parking System Fund 


2010 2011 2012 2013 

Revenues 

Taxes $0 $0 $0 $0 





Other revenue 861,013 10,551,028 855,000 888,000 


Total revenue 1,192,083 10,833,630 1,155,500 1,138,350 

Expenditures 




Debt service 164,358 10,202,226 675,705 510,304 

Transfers 375,000 175,000 0 80,000 


Revenues over(under) expenditures 77,579 -99,436 (136,438) (107,445) 



88

Parking System 



 

$50,000 decrease in Parking Infractions 

Revenue due to changes in on-street parking 

limits and an increase in parking facility 

use. 

 

There are no capital funds budgeted in 


 

$33,000 increase in Paid Parking Revenue 

due to the addition of the new parking facility. 

 

$39,258 expenditure budget increase 

(excluding 2012 debt refinancing) due to 

addition of new parking facility and increase 

in insurance costs. 



 

Incorporated a new parking facility into the 

system (Park Plaza) which offers expanded 

options for the City’s downtown parking 

customers. 

 

 

Review and analyze the parking program to 

identify appropriate rate levels and maximize 

revenue/resource collection. 

Negotiate mutually beneficial parking 

leases. 

89



Summary: 

The City receives three types of annual funding 

from the US Department of Housing and 

Urban Development (HUD): 


For community projects that primarily 

benefit low income population 

HOME 

Funds for affordable housing 

Shelter Plus 

Funds to serve homeless individuals suffering 

from substance abuse, mental illness, 

or both. 

The City also maintains a portfolio of loans 

made to low income homeowners at subsidized 

interest rates. 

Community Development Block Grant Fund 


2010 2011 2012 2013 

FTE positions 2.00 2.00 2.00 1.00 

Revenues 

Taxes $0 $0 $0 $0 


Intergovernmental 972,567 998,275 2,488,311 2,289,793 



Other revenue 9,344 9,283 9,326 88,100 


Total revenue 1,034,263 1,059,858 2,527,637 2,407,893 

Expenditures 

Personnel 133,625 151,947 199,200 115,200 

Supplies, services & taxes 974,077 805,726 2,400,775 2,125,323 



Transfers 0 160,243 421 160,850 


Revenues over(under) expenditures (73,439) -58,058 (72,759) 6,520 

Beginning fund balance 503,155 429,716 371,658 1,440,816 

Ending fund balance $429,716 $371,658 $298,899 $1,447,336 

90




 

 

 

 

 

CDBG award decreased 21% and HOME 

decreased nearly 40% for 2012. 

Vacant Block Grant Coordinator position 

was eliminated. 

For 2013, Block Grant will receive a 

$10,000 General Fund match to help cover 

administrative costs. 

If Block Grant funding is further reduced, 

additional budget reductions will be made. 

Block Grant funded many projects serving 

the community’s low income population, 

such as: 

o Public Services 

o Boys & Girls Teen Center Construction 

o Weatherization Services 

o KCR Family Service Center Repairs 

o Evergreen Park Accessible Playground 

 

There are no capital considerations for the 

Block Grant Program 


Block Grant successfully closed out American 

Recovery and Reinvestment grant with 

HUD. 

City of Bremerton and Kitsap County Block 

Grant Programs developed Housing Rehab 

Standards for each Homeownership and 

Rental Housing projects. 

The new Coordinated Grant Application 

(launched in 2011), merging three jurisdictions 

and 8 funding streams into one funding process, 

converted an all-paper process to a web based 

application and online review tool 

called Review Room. 

Block Grant funded many projects serving the 

community’s low income population, such as: 

o Public Services 

o Weatherization Services 

o Oasis Teen Shelter Acquisition 

o KCR Family Service Center Repairs 

o Bay Vista and Built-in-Bremerton 

Down Payment Assistance programs 


Block Grant will continue to refine and improve 

its new web-based Coordinated Grant application. 

Block Grant will continue to seek opportunities 

to streamline processes and create efficiencies 

through collaboration with Kitsap County Block 

Grant, and by seeking other opportunities for 

staffing assistance, such as interns and 

AmeriCorps. 

City and County Block Grant will continue 

collaboration on updating its “CDBG/ 

HOME Guidebook”, detailing the processes, 

procedures and requirements of block grant 

funding. 

City and County Block Grant will collaborate 

on updating its “Analysis of Impediments to 

Fair Housing.” 

91

Abatement Revolving 


Summary: 

This fund was established as a source of funding 

for carrying out repair, demolition or removal 

of conditions which are subject to 

abatement under the City’s building, fire, zoning, 

and nuisance ordinances. Sources of 

funds include all collections under abatement 

proceedings, fines and penalties levied by the 

City’s administrative hearing examiner, interest 

earnings, and periodic transfers from the 

General Fund. 

Abatement Revolving Fund 


2010 2011 2012 2013 

Revenues 

Taxes $0 $0 $0 $0 





Other revenue 3,047 1,960 1,000 500 


Total revenue 11,084 65,547 6,500 6,000 

Expenditures 


Supplies, services & taxes 1,588 5 42,000 42,000 



Transfers 15,000 65,000 0 0 


Revenues over(under) expenditures -5,504 542 (35,500) (36,000) 



92

Abatement Revolving 



 

Efficiently facilitate the resolution of land 

use complaints. 

 

There are no capital expenditures budgeted in 




 

 

Created an additional tool for citizens to file 

code enforcement complaints by implementing 

an online reporting tool that allows citizens 

to file code enforcement complaints via 

the city’s website. Please see the website at 

http://webportal.ci.bremerton.wa.us/ 

PublicPortal/Main.aspxm=EnterComplaint. 

Conducted a LEAN Process evaluation of the 

City’s response to graffiti complaints. 

 

 

Make process improvements for graffiti response 

consistent with the LEAN Process 

evaluation that was conducted in November 

2012. 

Continue to support neighborhood cleanup 

efforts with the existing Abatement fund balance. 

 

Provided support to various neighborhood 

clean-up efforts and resolution of complaints. 

93



Summary: 

This fund was created to account for monies 

and proceeds from the sale of property seized 

during drug investigations and forfeited pursuant 

to state and federal law. This fund has 

also been established for the purpose of accumulating 

funds for expansion and improvement 

of law enforcement services. 

Police Special Projects Fund 


2010 2011 2012 2013 

Revenues 

Taxes $0 $0 $0 $0 


Intergovernmental 87,460 0 0 0 



Other revenue 71,948 171,397 75,000 71,200 


Total revenue 192,354 197,687 106,000 89,200 

Expenditures 







Revenues over(under) expenditures -224,267 36,580 (303,700) (399,702) 

Beginning fund balance 1,158,525 934,258 970,838 740,038 


94




 

The 110 Fund contains funds that have 

been seized during narcotics investigations 

and subsequently forfeited to the 

City under authority of R.C.W. 

69.50.505. State law places restriction 

on how these seized funds may be spent. 

 

Replacement of several undercover vehicles. 

 

$275,000 transferred to General Fund to 

Support personnel costs. 



 

$200,000 transferred to General Fund to 

support personnel costs. 

 

Fund undercover programs and drug operations. 

 

Funded undercover programs and drug operations. 

95

Bremerton Kitsap Access Television 


Summary: 

BKAT is a Public, Education and Government 

(PEG) channel provided to the citizens 

of Kitsap County through franchise agreements 

with local cable providers. BKAT provides 

PEG programming on the cable system 

in the City of Bremerton and Kitsap County. 

Additionally, BKAT provides training to the 

public in television production. 



2010 2011 2012 2013 

FTE positions 2.00 2.00 2.00 2.00 

Revenues 

Taxes $177 $182 $0 $0 

Licenses & permits 261,770 199,173 240,000 240,000 

Intergovernmental 47,807 22,000 17,000 38,000 



Other revenue 1,515 1,375 1,600 200 


Total revenue 382,929 319,840 336,640 374,900 

Expenditures 

Personnel 201,040 221,931 239,700 238,600 


Capital expenditures 0 39,758 25,000 38,000 


Transfers 25,000 25,900 25,000 25,000 


Revenues over(under) expenditures 110,546 (28,307) (214) 15,090 



96




 

 

 

Staffing levels maintained 

5 year contract in place with the City of 

Bainbridge Island. 

Finalize 3 year – 5 year service agreement 

with Kitsap County. 

 

 

BKAT will have $35,000.00 in PEG funding 

from Kitsap County to spend for production 

equipment and upgrades. 

When finalized, the Comcast Franchise will 

include PEG funding for capital items. The 

cameras in the Council Chambers will need 

replacement and relocation. We will also add 

a 4 th camera in the back of the room (west 

end column) for public meetings, etc. 



 

 

 

 

A generator was placed at BKAT in June 

2012 through the Kitsap Co Dept of Emergency 

Mgt and Kitsap County. This will enable 

BKAT to continue airing messages in a 

time of emergency. 

BKAT is now being “streamed” from our 

website. Content being streamed is what is 

currently being shown on the channel. 

Bremerton and Poulsbo City Council meetings, 

County Commissioner Meetings and 

the Port of Bremerton Meetings are archived 

on the BKAT website. Citizens may choose 

the meeting (by date) to view. Citizens may 

also go directly to the agenda item they desire 

5 year contract wit the City of Bainbridge 

Island finalized (4 th qtr 2012) 

 

 

 

 

 

 

 

Work with our Mayor and Department 

Heads to use BKAT as their communication 

tool. 

Continue to support Kitsap County’s efforts 

on BKAT programming outside of 

Government Meetings. 

Upgrade equipment for BKAT productions. 

Work on the City of Bremerton on the 

Franchise Agreement with Comcast (to be 

finalized in 2013). 

Look into costs and viability of “close captioning” 

the channel to prepare for FCC 

regulations that might impact public access 

TV channels. 

Finalize 3 year – 5 year service agreement 

with Kitsap County. 

97

Gift and Donation 


Summary: 

This fund was established as an expendable 

trust fund for the purpose of accepting gifts 

and donations on behalf of all departments of 

the City as authorized by RCW 35.21.100. 

This fund shall receive donations, memorials, 

bequests and other contributions made to the 

City by citizens and organizations. 

Gift & Donations Fund 


2010 2011 2012 2013 

Revenues 

Taxes $0 $0 $0 $0 



Charges for services 0 1,313 1,000 1,500 


Other revenue 15,240 24,602 16,360 5,125 


Total revenue 15,240 25,915 17,360 6,625 

Expenditures 





Transfers 0 12,000 10,000 0 


Revenues over(under) expenditures 2,828 (3,366) (22,240) (3,475) 



98



Summary: 

The Trial Improvement Fund is dedicated 

solely to fund improvements to the municipal 

court’s staffing, programs, facilities, or services. 

Municipalities with an elected judge who is 

compensated at a rate equivalent to at least 

ninety-five percent, but not more than one 

hundred percent, of a district court judge receive 

an apportionment from the State Administrator 

for the Courts for court improvements. 



2010 2011 2012 2013 

Revenues 

Taxes $0 $0 $0 $0 





Other revenue 1,021 332 0 0 


Total revenue 29,528 22,800 22,000 22,000 

Expenditures 







Revenues over(under) expenditures -29,252 7,800 7,000 (1,000) 



99

Trial Improvement 



 

TCIA monies would be used to purchase 

software, signatures pads, forms, etc necessary 

to make this process work with the 

Share Point technology. 

 

No capital considerations planned for 




 

$15,000 was transferred to the general fund 

to offset our staffing costs. This allowed 

us to keep the needed existing staff. 

 

Implement Microsoft “Share Point” software 

for use with in-custodies. This will 

reduce the use of paper and faxes. 

100

One Percent For Arts 


Summary: 

One percent of the costs related to the eligible 

new construction of City projects (generally 

exclusive of utilities, equipment purchases 

and roadways) are dedicated to public art. 

The program is administered by the Arts 

Commission supported by the Department of 

Community Development. 

One Percent For Arts Fund 


2010 2011 2012 2013 

Revenues 

Taxes $0 $0 $0 $0 



Charges for services 1,248 0 0 0 


Other revenue 5,130 483 440 100 


Total revenue 6,378 483 440 100 

Expenditures 


Supplies, services & taxes 25,831 7,746 500 500 





Revenues over(under) expenditures -19,453 -7,263 (10,060) (10,400) 



101

One Percent For Arts 



 

The Arts Commission has been placed on a 

temporary suspension until January 2014, 

and there are no planned expenditures for the 

acquisition of new art. 

 

Expenditures for the acquisitions of new art 

is not proposed for 2013. 



 

The City Council adopted the Public Art Master 

Plan by passage of Resolution No. 3147. 

The master plan establishes a vision for public 

art, discusses civic placemaking in the city, 

establishes priorities for public art, and outlines 

the policies and procedures for the selection 

of public art. 

 

Install “Sunscoop” (purchased in 2011 and 

currently in storage) following the construction 

of new improvements to Pacific Avenue. 

 

The Arts Commission is currently on temporary 

suspension, and no expenditures were 

made in 2012. 

 

The City has a collection of banners that were 

installed on Callow Avenue this past spring. 

102

Conference Center 


Summary: 

This special revenue fund was established to 

account for and fund the contracted operations 

of the Kitsap Conference Center at Bremerton 

Harborside as well as the maintenance and 

improvements to the Harborside facility. 

Conference Center & Plaza Fund 


2010 2011 2012 2013 

Revenues 

Taxes $0 $0 $0 $0 





Other revenue 164,340 164,163 164,000 163,500 


Total revenue 1,423,656 1,357,473 1,485,490 1,545,174 

Expenditures 

Personnel 62,986 66,942 0 0 






Revenues over(under) expenditures (81,792) -5,924 (57,667) (13,879) 



103




 

 

 

 

 

 

 

 

 

 

Achieve an economic impact on the region 

of $2.625,000 million 

Welcome 44,625 guests to KCCBH and the 

Fountain Room 

Produce $1,381,674 in revenue 

Earn a 95% or above customer experience 

score 

Produce a successful 5th Annual Kitsap 

Wine Festival 

Increase multiple day conference business 

from the region by targeting associations 

and military reunions 

Update Kitchen by adding and replacing 

equipment 

Update and replace audiovisual equipment 

Replace damaged tables, chairs, skirting 

and increase inventories 

Replace and update information technology 

systems, hardware and software 

 

There are no capital considerations budgeted 

in 2013. 



 

We are forecasting that year end will be 

$1,262,768 which is 96% of budget and exceeds 

last year by $69,500 

We have welcomed 27,485 guests in 2012 

year to date 

 

 

 

Guest Satisfaction scores show that 93% of 

our clients give us an “exceptional” rating 

Produced the 4 th Annual Kitsap Wine Festival 

which attracted 600 guests and raised 

over $10,000 for Harrison Medical Center 

Foundation 

Current bookings for 2013 are 7% greater 

than this time last year for 2012 

An top revenue source between August 2011 

to July 2012 is weddings at $209,000 in revenue 

 

 

 

 

 

 

 

Increase the number of social events and conferences 

through greater involvement in community 

organizations 

Promote new referral incentive program after 

each event via hand written thank you cards 

Increase the number of multi-day conference 

business from the region by targeting associations, 

military reunions and corporations 

Continue to develop and promote military 

discounts and per diem government rates 

Actively participate in the Columbia Hospitality 

client referral program 

Introduce additional venue options such as 

the USS Turner Joy and the Bremerton Marina 

Break Water and Fountain Park event 

spaces 

Continue to work with the Hampton and 

Fairfield on proposals and pricing to compete 

with hotels that are able to accommodate 

meetings and overnight rooms under the 

same roof 

104

Introduction 

Debt Service Funds Overview 

Debt service funds are a category of funds 

intended to demonstrate the proper funding 

and repayment of general obligation and local 

improvement district debt obligations and the 

mandatory reserves associated with such debt. 

The 2013 budget includes four debt service 

funds. 

Bond Fund 

Established to account for the accumulated 

resources for the payment of principal 

and interest for various general obligation 

and local improvement district 

(LID) bonds. 


The LTGO 2012 Refunding Debt Service 

Fund was established to account for the 

revenue and debt service payments associated 

with refunding of the City’s portion 

of the bonds used to finance the construction 

of the government center (Norm 

Dick’s Building). 

Revenue bonds and other loans secured by 

utility revenues are included in the related Enterprise 

Funds and are not presented in this 

section per GAAP. 

2010 LTGO 

The Park Plaza Debt Fund has been established 

to account for debt repayment 

associated with the issuance of bonds to 

fund construction of Park Plaza parking 

and related improvements. 

2010 UTGO Refunding/LTGO (B) 

The 2010 UTGO Refunding/LTGO B 

fund has been established to account for 

the collection of tax payments and other 

revenues used for repayment of bonds 

issued. Bonds were issued in 2010 to refund 

a portion of the outstanding 2002 

Public Safety bonds and complete financing 

for Park Plaza parking. 


105


Direct Debt Obligations 

(As of September 24, 2012) 

General Obligation Debt: 

Voted general obligation bonds outstanding 10,285,000 

Non-voted general obligation bonds outstanding (councilmanic) 28,723,000 

General obligation debt balance $39,008,000 

Revenue Bonds and Loans: 

Revenue bonds 3,925,000 

Loans 29,682,332 

Capital leases - 

Revenue bonds and loans balance $33,607,332 

Total Direct Debt Outstanding $72,615,332 

Debt management is an important component 

of the City’s financial management practices. 

Generally, debt financing is reserved for funding 

large capital projects. 

The public may vote to approve bond issues 

for general government in an amount not to 

exceed 2.5% of the assessed value of all taxable 

property within the City. Within that 

2.5% limit, the City Council may approve 

bond issues in an amount not to exceed 1.5% 

of the City’s assessed valuation. Bremerton’s 

remaining debt capacity within the 2.5% limit 

is estimated to be $21,724,153 

The public may also vote to approve park facilities 

and utility bond issues, each of which 

is also limited to 2.5% of the assessed valuation 

of taxable property within the City. 

Unlimited tax general obligation requires an 

approving vote of the people, and any election 

to validate such general obligation debt must 

have a voter turnout of at least 40 percent of 

those who voted in the last general election 

and at which 60 percent must vote favorably. 

The following Table outlines the City’s statutory 

debt capacity as of September 24, 2012. 


106

2012 Valuation for Collection Year 2013* $ 2,414,000,000 

General purposes: 

a. Non-Voted indebtedness limit (1.5% of assessed valuation) $ 36,210,000 

Less: Non-voted bonds outstanding (28,723,000) 

Less: Contracts payable (2,076,086) 

Plus: Assets available for debt service 520,645 

Remaining capacity for general purpose (non-voted) $ 5,931,559 

b. Voted indebtedness limit (2.5 % of assessed valuation) $ 60,350,000 

Less: Voted bonds outstanding (10,285,000) 

Less: Non-voted bonds outstanding (28,723,000) 

Plus: Assets available for debt service 382,153 

Remaining capacity for general purposes (Voted) $ 21,724,153 

Utility purposes (2.5% of assessed valuation) $ 60,350,000 

Limit 

Less: Bonds outstanding - 

Remaining capacity for utility purposes $ 60,350,000 

Parks and open spaces and economic development purposes 

(2.5% of assessed valuation) 60,350,000 

Limit 

Less: Bonds outstanding - 

Remaining capacity for parks and open space purposes $ 60,350,000 

* 2013 Assessed Value - Estimate Only 


Statutory Debt Limit Calculations 

(As of September 24, 2012) 

Revenue bonds may be issued to finance projects 

for any City enterprise that is selfsupporting. 

These bonds may finance water, 

wastewater, stormwater, and golf courses. 

Payment for debt service on revenue bonds 

comes from user fees and rates generated by 

the utility for which the capital facility is being 

built. 


107

Total Debt Service Funds 

Actual Actual Budget Budet 

2010 2011 2012 2013 

Revenue 

Taxes $1,039,452 $1,178,893 $1,098,200 $1,164,943 


Intergovernmental 0 194,068 158,945 157,760 



Other revenue 10,556,424 425,632 351,425 460,548 


Total Revenue 11,595,876 1,798,593 1,608,570 1,783,251 

Expenditures 




Debt service 11,424,931 1,840,652 1,790,905 1,855,530 


Total Expenditures 11,424,931 1,840,652 1,790,905 1,855,530 

Revenue over(under) expenditures 170,945 -42,059 -182,335 -72,279 




Bond Fund 1,148,171 719,675 718,250 0 

2010 LTGO Fund 0 588,853 551,880 548,480 

2010 UTGO/LTGO (B) Fund 10,276,760 532,124 520,775 1,063,750 

Government Center LTGO 0 0 0 243,300 

Total Debt Service Funds $11,424,931 $1,840,652 $1,790,905 $1,855,530 

108

Bond Fund 

Debt Service Fund 

Summary: 

The Bond Fund was established as a debt service 

fund to account for the accumulation of 

resources for the payment of principal and 

interest for various general obligation and local 

improvement district (LID) bonds used to 

fund capital improvement projects and capital 

equipment acquisition. Although the payment 

obligation associated with this fund ended in 

2012, residual receipts will still be collected. 

This fund will be closed during 2013. 

Bond Fund 


2010 2011 2012 2013 

Revenue 

Taxes $893,194 $349,492 $355,400 $25,943 





Other revenue 278,749 230,470 227,500 200 


Total Revenue 1,171,943 579,962 582,900 26,143 

Expenditures 




Debt service 1,148,171 719,675 718,250 0 


Total Expenditures 1,148,171 719,675 718,250 0 

Revenue over(under) expenditures 23,772 -139,713 -135,350 26,143 



109

2010 LTGO Fund 


Summary: 

The Park Plaza Debt Fund has been established 

to account for debt repayment associated 

with the issuance of bonds to fund construction 

of Park Plaza parking and related 

improvements. Revenue sources to pay this 

debt include REET, a federal subsidy and a 

sales tax contribution from the state. 

2010 LTGO Fund 


2010 2011 2012 2013 

Revenue 

Taxes $146,258 $370,613 $330,000 $330,000 





Other revenue 402 120,938 50,775 41,000 


Total Revenue 146,660 644,911 502,045 491,085 

Expenditures 




Debt service 0 588,853 551,880 548,480 


Total Expenditures 0 588,853 551,880 548,480 

Revenue over(under) expenditures 146,660 56,058 -49,835 -57,395 

Beginning fund balance 0 146,660 202,718 153,408 


110

2010 UTGO Refunding/LTGO (B) 


Summary: 

The 2010 UTGO Refunding/LTGO B fund has 

been established to account for the collection 

of tax payments and other revenues used for 

repayment of bonds issued. Bonds were issued 

in 2010 to refund a portion of the outstanding 

2002 Public Safety bonds and complete financing 

for Park Plaza parking. Specific revenue 

sources to pay this debt include REET and a 

federal subsidy. 

2010 UTGO/LTGO (B) 


2010 2011 2012 2013 

Revenue 

Taxes $0 $458,788 $412,800 $809,000 





Other revenue 10,277,273 74,224 73,150 177,700 


Total Revenue 10,277,273 573,720 523,625 1,024,375 

Expenditures 




Debt service 10,276,760 532,124 520,775 1,063,750 


Total Expenditures 10,276,760 532,124 520,775 1,063,750 

Revenue over(under) expenditures 513 41,596 2,850 -39,375 

Beginning fund balance 0 513 42,109 47,409 

Ending fund balance $513 $42,109 $44,959 $8,034 

111



Summary: 

The LTGO 2012 Refunding Debt Service Fund 

was established to account for the revenue and 

debt service payments associated with refunding 

of the City’s portion of the bonds used to 

finance the construction of the government 

center (Norm Dick’s Building). The refunding 


occurred in 2012 and is expected to save approximately 

$1,690,000 over the life of the 

bond (maturity in 2034). Revenue sources to 

pay this debt include REET and a transfer from 

the General Fund. 


2010 2011 2012 2013 

Revenue 

Taxes $0 $0 $0 $0 





Other revenue 0 0 0 241,648 


Total Revenue 0 0 0 241,648 

Expenditures 




Debt service 0 0 0 243,300 


Total Expenditures 0 0 0 243,300 

Revenue over(under) expenditures 0 0 0 -1,652 

Beginning fund balance 0 0 0 3,652 

Ending fund balance $0 $0 $0 $2,000 

112

Capital Improvement Funds Overview 

Introduction 

Capital Improvement funds account for the 

acquisition and/or construction of major capital 

projects by the City with the exception of 

capital projects undertaken by the City’s enterprise 

funds, which are included within 

those funds. The 2013 budget includes four 

capital improvement funds. 

General Government Capital Improvement 

This fund accounts for expenditures related 

to various general government capital 

improvement projects. These expenditures 

are in the form of transfers to the 

appropriate debt service funds. The primary 

source of revenues for this fund is 

the Real Estate Excise Tax (REET) receipts. 

The REET is levied on all sales of 

real estate. The City is authorized, by 

State law, to levy a quarter percent tax 

(described as “REET 1st Quarter”). Cities 

planning under the Growth Management 

Act (GMA) have the authority to 

levy a second quarter percent tax (“REET 

2nd Quarter”). Bremerton has imposed 

both. 

REET funds when available for eligible 

projects from the General Government 

Capital Improvement Fund. 

Evergreen Park Remediation 

This fund was established to account for 

the Evergreen Park expansion and remediation 

project. Funding for this project is 

provided by a combination of state and 

federal grant funds and proceeds from the 

sale of land as transferred from the Contingency 

Reserve Fund. 

Lower Wheaton Way 

A capital improvement fund established 

to account for and fund the administration, 

planning, design, and construction 

of Wheaton Way from the Manette 

Bridge to Lebo Blvd. This project will 

rehabilitate the street incorporating sustainable 

and low impact development. 

Park Facilities Construction 

This capital fund accounts for expenditures 

related to Parks capital improvement 

projects. Funding for these projects 

largely come from a combination of grant 

funds, proceeds from the sale of park facilities 

as transferred from the contingency 

Reserve Fund, and transfers of 

xxx 


113



2010 2011 2012 2013 

Revenue 

Taxes $412,517 $336,378 $380,000 $300,000 


Intergovernmental 1,478,537 581,774 2,173,834 49,950 



Other revenue 589,627 563,491 226,721 165,500 


Total revenue 2,480,681 1,481,643 2,780,555 515,450 

Expenditures 


Supplies, services & taxes 64,381 168 0 0 

Capital expenditures 1,848,155 992,042 3,024,135 221,762 

Debt service 10,969 6,149 5,700 0 

Transfers 210,000 402,500 332,500 345,000 

Total expenditures 2,133,864 1,400,859 3,362,335 566,762 

Revenues over(under) expenditures 346,817 80,784 -581,780 -51,312 

Beginning fund balance 800,744 1,147,561 1,228,345 946,054 

Ending Fund Balance $1,147,561 $1,228,345 $646,565 $894,742 

Fund Totals - Expenditures only 

General Government Capital 211,258 402,500 332,500 345,000 

Park Facilities Construction 1,596,412 611,601 1,339,700 160,850 

Evergreen Remediation 326,194 367,163 80,000 30,000 

Lower Wheaton Way 0 19,595 1,610,135 30,912 

Total Capital Projects Funds $2,133,864 $1,400,859 $3,362,335 $566,762 


114


Capital Improvement Fund 

Summary: 

This fund accounts for expenditures related to 

various General Government capital improvement 

projects, major leases and purchases and 

special projects approved by the City Council. 

Excise taxes from real estate sales are receipted 

into this fund for the purpose of funding 

certain capital improvement projects as 

permitted by state law. 

2012 funding supports debt service on the 

Government Center, 2010 LTGO financing, 

and 2010 UTGO Refunding. 



2010 2011 2012 2013 

Revenue 

Taxes $412,517 $336,378 $380,000 $300,000 





Other revenue 1,340 1,004 800 150 


Total revenue 413,857 337,382 380,800 300,150 

Expenditures 




Debt service 1,258 0 0 0 

Transfers 210,000 402,500 332,500 345,000 

Total Expenditures 211,258 402,500 332,500 345,000 

Revenues over(under) expenditures 202,599 -65,118 48,300 -44,850 



115


2013 2010 Budget Highlights: 

 

Transfers for debt service payments associated 

with prior capital improvement projects 

include: 

• 2010 LTGO—$40,000 

• 2010 UTGO/LTGO B—$95,000 

• Government Center LTGO—$210,000 

2010 2013 Capital Considerations: 

 

There are no direct capital expenses budgeted 

in 2013 

2012 2009 Accomplishments: 

 

Maintaining debt service payments with 

reduced funding. 


 

Build fund balance for future capital projects 

116



Summary: 

This capital improvement fund is established 

to account for revenue and expenditures related 

to Parks, Trails, Open Space and Recreational 

capital improvements. Bremerton 

Parks and Recreation is committed to enriching 

the lives of Bremerton citizens by providing 

attractive, accessible recreational facilities. 



2010 2011 2012 2013 

Revenue 

Taxes $0 $0 $0 $0 


Intergovernmental 1,228,346 338,805 745,000 0 



Other revenue 587,428 218,755 225,421 160,850 


Total revenue 1,815,774 557,560 970,421 160,850 

Expenditures 



Capital expenditures 1,586,701 605,284 1,334,000 160,850 

Debt service 9,711 6,149 5,700 0 


Total expenditures 1,596,412 611,601 1,339,700 160,850 

Revenues over(under) expenditures 219,362 -54,041 -369,279 0 



117


2013 2010 Budget Budget Highlights: 

 

Finalize design for Evergreen Rotary Park 

Improvements. 

2013 2010 Capital Considerations: 

 

2013 Capital Projects funded by donations, 

grants and community participation. 

 

 

Construction begins on Beyond Accessible 

Playground Project. 

Complete Kiwanis Park punch list items. 

 

Jarstad Aquatic Center Improvements to 

be carried out by YMCA as per agreement. 

Funding remains in reserves. 


 

Substantial Completion of Kiwanis Park Renovation. 

 

 

 

Opened Renovated Matan Park. 

Awarded $160,850 CDBG funds for Beyond 

Accessible Playground at Evergreen Rotary 

Park. 

Applied for $211,350 Evergreen-Rotary Park 

Improvement grant from State of Washington. 


 

 

 

Open Newly Renovated Kiwanis Park. 

Complete funding package for Lillian 

Walker Park. 

Seek Grant funding for NAD Park playground 

replacement, pedestrian safety and 

parking area. 

 

 

Received $200,000 private donation to pay for 

Kiwanis Park renovation. 

Applied for CDBG funding to construct Lillian 

Walker Park in Anderson Cove. 

118



Summary: 

Evergreen Park Remediation accounts for environmental 

clean-up efforts located on the 

former Chevron property adjacent to Evergreen 

Park. Chemical reaction of the remediation 

effort continues and requires ongoing 

monitoring for several years. In 2011, the 

Bremerton City Council voted to support the 

9-11 Memorial Committee in using the site 

for the 9-11 Memorial currently in the planning 

and design stage. 



2010 2011 2012 2013 

Revenue 

Taxes $0 $0 $0 $0 





Other revenue 859 252 500 4,500 


Total revenue 251,050 223,136 61,250 28,500 

Expenditures 


Supplies, services & taxes 64,381 0 0 0 





Revenues over(under) expenditures -75,144 -144,027 -18,750 -1,500 


Ending fund balance $162,858 $18,831 $81 $1,031 

119



 

$30,000 cost to continue on-going groundwater 

monitoring and reporting to Ecology 

as required by the Agreed Order. 

 

On-going coordination with the 9-11 Memorial 

Committee 


 

Ecology remedial action grant reimbursement 

is projected at $24,000 for 2013. No 

grant funding is available for on-going 

remedial reporting costs after 2013 per 

Ecology rules 


 

Completed development of the long-term 

monitoring plan and began quarterly monitoring 

of the site. 

 

Coordinated with Ecology to use remaining 

grant funds to grade and hydroseed the site. 


 

Groundwater contamination levels should 

continue reduction toward MTCA A 

threshold. Reductions are expected to stabilize 

around 2017, with goal of a No Further 

Actions finding by Ecology at that 

time. 

 

 

Began coordination of second agreed order. 

On-going coordination with the 9-11 Memorial 

Committee 

120



Summary: 

Lower Wheaton Way accounts for the reconstruction 

of this arterial street originally designed 

as a state highway. Low impact development 

techniques and sustainable infrastructure 

will be incorporated in enhancing 

non-motorized transportation as new sidewalks, 

curb, gutter and pavement are constructed. 

Lower Wheaton Way is a part of the 

Bridge-to-Bridge walking trail and the project 

as a whole is part of Bremerton’s Redevelopment 

Plan. 



2010 2011 2012 2013 

Revenue 

Taxes $0 $0 $0 $0 


Intergovernmental 0 20,085 1,368,084 25,950 



Other revenue 0 343,480 0 0 


Total revenue 0 363,565 1,368,084 25,950 

Expenditures 



Capital expenditures 0 19,595 1,610,135 30,912 



Total Expenditures 0 19,595 1,610,135 30,912 

Revenues over(under) expenditures 0 343,970 -242,051 -4,962 



121



 

Complete $30,912 in-house design effort. 

 

Coordinate project with Eastpark Stormwater 

outfall design project to ensure any 

necessary SW conveyance is constructed 

with this project in 2014. 


 

This project is funded at 80.0% by TIB 

grant funds. 


 

No Action 


 

Complete design and secure permits in 

preparation for 2014 construction. 

122

Introduction 

Enterprise Funds Overview 

Enterprise funds account for certain fee-based 

or rate-based business activities. The City has 

eight enterprise funds. 

Water Utility 

The Water Utility accounts for the operation 

and maintenance of the City’s water 

supply and distribution system meeting 

state and federal water quantity and quality 

standards and provides for fire protection. 

Water Capital 

The Water Capital Fund accounts for the 

capital improvement of the City’s water 

distribution system. 


This fund was established to provide for 

the two golf courses owned, operated and 

maintained by the City at its Gold Mountain 

Golf complex. 

Wastewater Capital 

The Wastewater Capital Fund provides 

for capital improvement of the wastewater 

collection system and treatment 

plants. 

Stormwater Utility 

The Stormwater utility provides a citywide 

storm drainage maintenance program. 

Gorst Creek Watershed 

This fund was established to provide for 

the development of a comprehensive plan 

for the Gorst Creek Watershed. 

Stormwater Capital 

The Stormwater Capital Fund provides a 

city-wide storm drainage capital improvement 

program. 

Wastewater Utility 

The City’s two wastewater treatment 

plants and its wastewater collection system 

protect the environment by providing 

for collection, treatment, and disposal 

services meeting federal and state discharge 

limits for flow, pollutant concentration 

and loading, and receiving water 

quality. 


123


Actual Actual Actual Budget Budget 

Division 2009 2010 2011 2012 2013 

PW&U Administration 17.00 16.00 13.00 12.00 9.00 

Water Resources 10.75 10.75 10.00 11.00 11.00 

Wastewater 17.00 18.00 17.00 17.00 17.00 

Utilities Operations & Facilities 32.00 32.00 32.00 30.00 30.00 

Forestry 4.00 4.00 4.00 4.00 4.00 

Total PW&U Operations 80.75 80.75 76.00 74.00 71.00 


124



2010 2011 2012 2013 

Revenue 

Taxes $6,486 $17,130 $0 $16,735 


Intergovernmental 6,078,590 285,391 303,406 261,670 



Other revenue 1,829,742 1,875,344 17,645,227 3,140,421 

Debt proceeds 6,330,125 2,969,723 10,290 5,210 

Total revenue 40,152,718 31,561,783 45,397,435 30,342,036 

Expenditures 

Personnel 7,733,085 7,276,769 7,273,760 7,121,900 


Capital expenditures 11,195,731 4,561,100 8,416,500 9,895,000 

Debt service 3,980,566 3,942,423 3,847,323 3,817,707 

Transfers 3,710,765 4,032,399 21,437,648 6,577,985 


Revenue over(under) expenditures 5,234,935 3,084,377 -6,333,212 -7,631,877 




Water Utility 12,113,473 11,219,640 13,492,749 9,374,292 

Water Capital 0 0 2,079,900 3,837,000 

Gold Mountain Golf Course 2,191,238 2,043,595 2,393,459 2,075,980 

Wastewater Utility 18,562,836 12,499,665 21,522,501 14,123,720 

Wastewater Capital 0 0 5,685,500 5,305,000 

Stormwater Utility 2,050,236 2,540,017 4,789,959 2,154,921 

Gorst Creek Watershed 0 174,489 344,979 350,000 

Stormwater Capital 0 0 1,421,600 753,000 

Total Enterprise Funds $34,917,783 $28,477,406 $51,730,647 $37,973,913 

125

Water Utility 

Enterprise Fund 

Summary: 

The City’s Water Utility provides safe drinking 

water to a population of approximately 

56,000 people and the Puget Sound Naval 

Shipyard. The Utility provides all activities 

associated with the operation and maintenance 

of the water system, which includes 

managing water supplies and treatment, meter 

reading and billing, processing utility service 

requests, development reviewing, permitting, 

responding to repairs and emergency breakdowns, 

inspecting facilities, monitoring, providing 

public outreach and conservation, 

maintenance management, managing the watershed 

and forestry activities, biosolids program 

operations and management, and providing 

other labor, material, equipment, and 

overhead costs. 

Water Utility 


2010 2011 2012 2013 

Revenue 

Taxes $0 $0 $0 $0 


Intergovernmental 18,560 88,606 0 0 



Other revenue 1,043,123 700,001 326,392 297,449 

Debt proceeds 2,456,737 2,957,710 10,290 5,210 

Total revenue 12,159,035 12,711,166 9,410,582 9,257,159 

Expenditures 

Personnel 3,505,419 3,520,722 3,762,140 3,738,200 


Capital expenditures 3,697,769 2,649,866 0 0 

Debt service 743,402 732,830 723,062 709,819 

Transfers 1,267,675 1,336,266 5,496,467 1,505,100 


Revenue over(under) expenditures 45,562 1,491,526 -4,082,167 -117,133 

Beginning fund balance 4,587,495 4,633,057 5,217,167 693,879 

Ending fund balance $4,633,057 $6,124,583 $1,135,000 $576,746 

126

Water Utility—Water Resources 

2010 2013 2010 Budget Highlights: 

Comply with the federal Groundwater Rule 

– initiate installation of equipment to perform 

compliance monitoring. 

Finalize move of Water Resources Division 

to Oyster Bay facility. 

Complete needed SCADA communication 

upgrades. 

Update Utility video with new digital footage 

obtained. 

Complete Water System Plan Update and 

obtain Department of health approval – required 

every six years. 

Continue participation in USGS Kitsap Peninsula 

groundwater study. 

Resume reservoir coatings projects. 

Continue to operate the Advanced Disinfection 

Facility in compliance with the Long 

term 2 Enhanced Surface Water Treatment 

Rule. 

Meet NPDES Phase II stormwater permit 

requirements for outreach and illicit discharge 

detection and elimination. 

2012 2009 2009 Accomplishments: 


Maintained compliance with all state and 

federal drinking water treatment, monitoring 

and reporting requirements 

Completed start-up of Advanced Disinfection 

Facility and began compliance with 

Long Term 2 Enhanced Surface Water 

Treatment Rule. Completed modifications 

to improve operational reliability. 

Rehabilitated Wells 13 and 14. 

Increased water system security by placing 

water quality sentry system online and expanding 

video security system. 

Provided new employee training. 

Continued updating the Water System Plan 

and all associated monitoring plans and 

documents. 

Assisted with the Utility Rate Study. 

Charged surface water disinfection to a safer 

liquid form of Chlorine. This enabled Bremerton 

to decertify from the federal Risk Management 

Program. 


Construct Well 18/20 generator storage garage. 

Complete Oyster Bay consolidation for the 

Water Resources Division. 

Manage Machinery/Equipment Capital 

funds for Water Resources Division 

Water Resources will assist Engineering with 

the following: 

Plan Water Resources move to Oyster 

Bay. 

Design and construct the seismic isolateion 

valve installation for the Warren 

Avenue Bridge Transmission main. 

Design and construct improvements to 

reinforce the rock below the Casad 

Dam Overflow. 

Pacific Avenue main replacement. 

 



Comply with all state and federal drinking 

water treatment, monitoring, and reporting 

requirements 

Complete Update of the Water System Plan 

and Water Efficiency goal setting. 

Move Water Resources Division to the Oyster 

Bay Complex 

Construct well 18/20 generator storage garage 

Place Well 22 online 

Complete archival document control filing 

Continue to collaborate with other agencies 

on water and stormwater public outreach activities 

Upgrade SCADA system components and 

communications to PLC/fiber system and in 

conjunction with the move to Oyster Bay. 

Assist Engineering with water capital projects. 

127

Water Utility—Utility Operations 


 

Utility Operations maintains 269 miles of water 

distribution mains, 30 miles of water transmission 

mains, and 18,000 customer accounts. The expense 

budget for this function provides for: 

Water system flushing 

Reservoir cleaning 

Hydrant maintenance 

Valve maintenance 

Locating and marking in-ground water 

lines and infrastructure in support of Washington’s 

one-call utility locate program 

Cross Connection Control Program 

Customer billing and customer service 

Customer response and dispatch for customers 

who need to meet with a knowledgeable 

specialist at their home or business 


 

Perform Water Distribution Capital Improvement 

projects approved in the 2013 budget: 

$100,000 distribution main improvements 

o Approx. 900 feet of distribution 

mains 

$100,000 meter replacement 

o Approx. 1,200 meters out of system 

total of 18,000 

$100,000 large meter replacement 

o Approx. 40 meters 

$250,000 substandard water main replacement 

o Approx. 600 feet of water mains 


 

No lost time accidents in the Water Operations 

group 

Exercised all water system valves to ensure 

reliability 

Upgraded several large, unreliable water 

meters for the Navy facilities: 

o Five – 10” water meters 

o One – 8” water meter 

Replaced 1,000 Meter Transceiver Units 

(MXU) batteries on water meters during 

meter maintenance operations 

Flushed 50% of the water system 


 

 

 

 

 

 


Fully implement recurring maintenance 

program in accordance with the system 

maintenance plan and standards of the industry 

Continue the large meter change-out program 

Expand use of the Department’s Cartegraph 

work management software system to the 

water distribution system 

Continue mapping and entering water distribution 

system component GPS date into 

the Department’s Geographic Information 

System. Goal by the end of 2013: 85% of 

all key components entered. 

Update outdated sections of the Bremerton 

Municipal code related to the City’s administration 

of its Water Utility 

128

Water Utility—Forestry 

2013 2010 2010 Budget Budget Highlights: 

 

Total O&M Budget decreased from 2012 by 

2% 

Forestry and natural resources budget covers 

expenditures for all forest management activities 

including reforestation; forest road 

maintenance per Washington State Forest 

Practice regulations; biosolids management, 

application, and environmental monitoring; 

watershed surveillance; and Jarstad Park activities 

and programs 


 

$10K for Jarstad Park improvements 

$20K for forest road maintenance and improvement 

$20K for Miscellaneous Forestry Capital 

$12K for Forestry Office Heating, Ventilating 

and Air Conditioning (HVAC) system 


 

Received approximately $500K from sustainable 

timber harvest program, primarily 

through salvage of windstorm damage 

Constructed ¾ mile of forest access road in 

association with timber harvest 

Managed $315K in leases and other forest 

harvest (communication sites, gravel leases, 

Gold Mt. Golf Course, minor forest products) 

Reforested 56 acres with 23,100 seedlings 

Completed maintenance and culvert installations 

on forest roads per state mandated 

Road Maintenance and Abandonment Plan 

(RMAP) schedule 

Arranged for seedling procurement for required 

future reforestation needs 

Relocated biosolids storage to newly constructed 

facilities 

Utilized 100% of biosolids generated by 

Bremerton’s Wastewater Treatment Plant on 

permitted forest sites 


 

 

 

 

 

 

 

No lost-time accidents 

Generate $500K from sustainable timber harvest 

program 

Plan and implement intermediate harvests for 

forest health and revenue 

Reforest 100+ acres of newly harvested land 

Continue forest road maintenance and improvement 

per State Department of Natural 

Resources schedule 

Continue program for 100% beneficial utilization 

of biosolids on permitted forest lands 

Implement permitting and development of 

additional biosolids application areas as 

needed 

129

Water Capital 


Summary: 

The Water Capital fund provides for the replacement 

and construction to improve the 

City’s water distribution system. Previously, 

capital improvement was accounted for in the 

Water Utility fund. The fund provides for the 

planning, engineering, labor, material, equipment, 

and overhead costs related to construction. 

Water Capital 


2010 2011 2012 2013 

Revenue 

Taxes $0 $0 $0 $0 



Charges for services 0 0 500,000 0 


Other revenue 0 0 4,446,417 464,300 


Total revenue 0 0 4,946,417 464,300 

Expenditures 



Capital expenditures 0 0 1,835,000 3,837,000 


Transfers 0 0 244,900 0 

Total expenditures 0 0 2,079,900 3,837,000 

Revenue over(under) expenditures 0 0 2,866,517 -3,372,700 

Beginning fund balance 0 0 0 3,858,671 

Ending fund balance $0 $0 $2,866,517 $485,971 

130

Water Capital 


 

$1,700,000 replacement of the Warren Avenue 

Bridge Watermain and associated seismic 

upgrade to pipe supports and restraints 

and installation of seismic isolation valves 

for watermains on both bridges. 

Replacement of the water mains on Pacific 

Avenue between 6 th and 11 th during the 

Street project 

Construction of improvements in preparation 

for the move of the Engineering Division to 

the Oyster Bay Facility in 2014 

On-going minor capital upgrades to the distribution 

system, pump stations, reservoirs 

and treatment facilities 


 

All major capital work proposed is rate 

funded. 


 

Completed Audit and OIG Investigations of 

the ARRA funded UV facility 

Separated power service of the Oyster Bay 

warehouse from the Administration Building 

and activated antenna to allow Water Resources 

relocation to the Oyster Bay facility. 

Replaced cast iron watermain under 4 th 

Street with street/cinema project. 

Design of the Warren Avenue Bridge watermain 

project. 

Coordination with the Jarstad Family for 

improvements to Jarstad Park 


Complete all projects identified in the budget 

highlights 

131

Gold Mountain Golf 


Summary: 

The Gold Mountain Golf Complex is a full 

service facility with two 18 hole championship 

courses (the Cascade Course and the 

Olympic Course), four practice putting 

greens, two bunker practice areas, a 100 yard 

wide natural grass practice tee/driving range, 

a private covered teaching studio, pro shop, 

and restaurant and banquet facilities to accommodate 

nearly 400 people. 

Gold Mountain Golf Course 


2010 2011 2012 2013 

Revenue 

Taxes $0 $0 $0 $0 





Other revenue 83,007 78,508 89,000 103,200 

Debt proceeds 183,678 0 0 0 

Total revenue 2,383,425 2,046,805 2,039,000 2,078,200 

Expenditures 



Capital expenditures 0 0 295,500 0 

Debt service 293,008 263,101 285,705 283,600 



Revenue over(under) expenditures 192,187 3,210 -354,459 2,220 



132



 

Oversee smooth transition to golf new management 

team 


 

There are no capital expenditures budgeted 

for 2013 

 

 

Maintain continuity of Gold Mountain’s 

greens maintenance program 

Increase Food and Beverage operation bottom 

line revenue 


 

Olympic Course ranked as 8 th best municipal 

golf course in the United States 

 

 

 

Recovered from record setting number of 

winter/spring rainfall days with strong Summer 

season revenue generation 

Supported negotiations with new Golf management 

group 

Submitted bid for 2014/2015 Husky Invitational 

Golf tournament 


 

 

 

Maintain quality of play while taking advantage 

of cost lowering opportunities including 

group purchasing contracts and dovetail marketing 

opportunity with the Bremerton Conference 

Center 

Expand internet based marketing to better 

reach and entice the golfing public to play 

Gold Mountain. 

Train key staff in customer service program 

to enhance the visitor experience at Gold 

Mountain. 

 

 

Fully implemented Point of Sale system 

Successful Lodging Tax Grant application 

 

Implement customer satisfaction surveys for 

facility users and use data for continuous 

improvement of Gold Mountain’s experience. 

133



Summary: 

The Bremerton Wastewater Utility serves a 

population of approximately 39,000 people 

and the Puget Sound Naval Shipyard. The 

Utility provides all activities associated with 

the operation and maintenance of the wastewater 

system, which includes management, 

billing, meter reading, processing utility service 

requests, development reviews, facilities 

inspections, responding to repairs and emergency 

breakdowns, permit fees, supplies and 

testing, maintenance management and all 

other labor, material, equipment and overhead 

costs associated with the operation and maintenance 

of this system. 



2010 2011 2012 2013 

Revenue 

Taxes $6,486 $17,130 $0 $16,735 


Intergovernmental 6,012,218 20,297 0 0 



Other revenue 600,922 345,748 27,500 8,300 

Debt proceeds 3,689,710 12,013 0 0 

Total revenue 23,341,291 13,653,008 13,640,112 13,651,535 

Expenditures 

Personnel 3,188,093 2,809,117 2,655,090 2,599,200 


Capital expenditures 7,454,887 1,482,570 0 0 

Debt service 2,928,570 2,931,301 2,823,563 2,809,689 

Transfers 2,015,319 2,072,664 11,977,232 4,600,485 


Revenue over(under) expenditures 4,778,455 1,153,343 -7,882,389 -472,185 



134

Wastewater Division 

2010 2013 2010 Budget Budget Highlights: 

 

Bremerton’s Wastewater Utility operates and maintains 

the West & East Treatment Plants, 39 sewage 

pump stations and the Gorst grinder pump stations. 

Items budgeted for 2013 accomplishment: 

Complete the Biofilter media and pump rehabilitation, 

and implement this process for 

nutrient reduction 

Continue to upgrade our public outreach efforts 

Complete the NPDES permit renewal negotiations 

and gain approval from the Department 

of Ecology 

Assist with the design and installation of the 

beach main replacement from the East Side 

Treatment Plant to the 16” siphon 

Complete the Wastewater Comprehensive 

Plan Update in conjunction with the City 

Engineering Division 

System operation, routine preventive maintenance, 

and routine repair 


 

Biofilter media and pump rehabilitation for 

nutrient reduction 

Installation of the beach sewer main from the 

East Side Treatment Plant to the 16” siphon 

Annual repair and replacement of critical 

components at the Westside WWTP and 39 

sewage pump stations 

Upgrading the Wastewater Telemetry System 

(SCADA), from copper wire technology to 

DSL 

Replacement of emergency generator at 

Pump Station KL-2 

Replacement of the primary effluent pumps 

and the influent & effluent valves 

Replacement of two digester heat exchangers 

Replacement of the Digester building air handling 

units 


 

No lost time accidents 

Met all of the NPDES Discharge Requirements 

for the Westside & Eastside Treatment 

Facilities 

Awarded the Department of Ecology Outstanding 

Treatment Plant Award FY 2011 

Completed the cleaning and upgrades to digester 

#2, primarily with in-house staff 

Completed and submitted the Feasibility 

Study for the NPDES Permit renewal 

Completed pump station CE-1 upgrades 

Completed removal and installation of 

pumps 2 & 3 at pump station OB-1 

Completed the wetwell conversion and upgrade 

of pump station KL-1 

Completed replacement of both pumps at 

pump station PB-1 

Replaced the odor control fan for the secondary 

processes (partially funded through a 

PSE Energy Conservation Grant) 


 

 

 

 

 

 

 

 

Meet all listed goals and objective, and with 

no lost time accidents 

Repair and replace critical components at the 

Westside WWTP and 39 sewage pump stations 

Operate & maintain the West & East Treatment 

Plants & 39 sewage pump stations and 

over 50 private grinder pump stations (Gorst 

and elsewhere throughout the collection system) 

within budget requirements 

Continue to upgrade our public outreach efforts 

NPDES permit renewal negotiations and approval 

from the Department of Ecology 

Update WW Comprehensive Plan in conjunction 

with the Engineering Division 

Attain the Department of Ecology Outstanding 

Treatment Plant Award FY 2013 

Meet all of the NPDES Discharge Requirements 

for the Westside & Eastside Wastewater 

Treatment Facilities 

135

Wastewater Utility-Utility Operations 


Wastewater Utility Operations maintains 146 

miles of combined sewer collection system and 

21 miles of sewer transmission mains. The expense 

budget for this function provides for: 

Video program for line inspection to 

document system problems for future 

capital improvement projects 

Jetting of all sanitary sewer mains to 

maintain system capacity 

Installing cleanouts on sewer laterals to 

enable more efficient system maintenance 

Additional important routine maintenance 

including grease interceptor 

cleaning, manhole rehabilitation, and 

root control 

Close coordination and communication 

with the Engineering division to identify 

system concerns and program future 

contracts for repair or upgrade 


 

Perform Sanitary Sewer Capital Improvements 

Projects approved in the 2013 budget: 

$350,000 annual substandard main replacement 

(Note: significant additional 

capital projects for the Sewer 

Utility are listed elsewhere in the 

budget. This $350,000 

program is undertaken by inhouse 

Water Utility maintenance 

staff) 


 

No lost-time accidents in Sanitary Sewer 

Operations 

Preventive maintenance resulted in no 

major sanitary sewer claim for damages 

Lined sewer on 4 th between Pacific to 

Park 

Cleaned up abandoned sewer pipe on 

the beach (which beach) 



Fully implement recurring maintenance 

program in accordance with the system 

maintenance plan and standards of the industry 

Expand the Department’s Cartegraph work 

management software application to the 

sanitary sewer system 

Video the sanitary sewer collection system 

o Goal: video 20% each year 

Jet clean the sanitary sewer mains 

o Goal: jet 100% each year 

Continue the grease interceptor, manhole 

inspection, sewer lateral cleanout installation, 

and root control programs 

Continue mapping and entering water distribution 

system component GPS date into 

the Department’s Geographic Information 

System. Goal by the end of 2013: 25% of 

all key components entered 

Update outdated sections of the Bremerton 

Municipal code related to the City’s administration 

of its Wastewater Utility 

136



Summary: 

The Wastewater Capital fund provides for the 

replacement and construction to improve the 

City’s wastewater collection system and treatment 

plants. Previously, capital improvement 

was accounted for in the Wastewater Utility 

fund. The fund provides for the planning, engineering, 

labor, material, equipment, and 

overhead costs related to construction. 



2010 2011 2012 2013 

Revenue 

Taxes $0 $0 $0 $0 





Other revenue 0 0 9,662,189 2,031,785 


Total revenue 0 0 9,662,189 2,031,785 

Expenditures 



Capital expenditures 0 0 4,865,000 5,305,000 


Transfers 0 0 820,500 0 

Total expenditures 0 0 5,685,500 5,305,000 

Revenue over(under) expenditures 0 0 3,976,689 -3,273,215 


Ending fund balance $0 $0 $3,976,689 $1,174,106 

137



 

Construction of a $1.25M beach main replacement 

project on the east bank of the 

Port Washington Narrows south of the Eastside 

Treatment Plant 

Design of the Washington Avenue Sewer 

Replacement Project, and CE3 Upgrade 

On-going minor capital upgrades to the collection 

system, pump stations and treatment 

plants 

Replacement of the sanitary sewers on Pacific 

Avenue between 6 th and 11 th during the 

Street project 

Manhole elimination project on the beach 

sewer collection system on the west bank of 

the Port Washington Narrows to address a 

saltwater infiltration problem 

Biofilter media replacement 

Investigation of beach sewers on the west 

bank of the Port Washington Narrows to 

identify source of grit infiltrating the system 


 

$87,500 in PSE matching funds (Grant 

Funds) are anticipated for energy efficiency 

upgrades proposed for the WWTP. 


 

Completed Audit and OIG Investigations of 

the ARRA funded Gorst Sewerage Project 

Completed pump station CE1 Upgrade 

which installed new sluice gates and modifications 

to piping and valves in support of the 

Crosstown Pipeline project 

Completed construction of the upper reach 

replacement of the Cross-town Pipeline with 

minimal impact to traffic and the public 

Pump upgrades at pump station KL1 

Completed installation of a cleaning access 

structure for the Tracyton Boulevard sewer 

system. 

Anticipated to complete design and submit 

permit applications for a beach main replacement 

project in the Port Washington Narrows. 

2012 Goals: 

 


highlights 

138



Summary: 

The Stormwater Utility serves a population of 

approximately 39,000 residents. The Utility 

supports the Wastewater Utility in the CSO 

Control Program and completes all activities 

associated with the operation and maintenance 

of the stormwater system, including 

management, billing, development reviews, 

facilities inspections, public education and 

involvement, maintenance management, and 

overhead costs. 



2010 2011 2012 2013 

Revenue 

Taxes $0 $0 $0 $0 

Licenses & permits 0 0 0 

Intergovernmental 47,812 43,044 0 0 



Other revenue 102,690 530,049 12,600 1,400 


Total revenue 2,268,967 2,796,322 2,314,600 2,363,400 

Expenditures 

Personnel 1,039,573 932,441 856,530 784,500 

Supplies, services & taxes 524,231 540,252 1,020,487 883,422 

Capital expenditures 43,075 428,664 0 0 

Debt service 15,586 15,191 14,993 14,599 

Transfers 427,771 623,469 2,897,949 472,400 


Revenue over(under) expenditures 218,731 256,305 -2,475,359 208,479 

Beginning fund balance 2,328,161 2,546,892 2,757,951 438,478 

Ending fund balance $2,546,892 $2,803,197 $282,592 $646,957 

139

Stormwater Utility-Utility Operations 


 

Bremerton’s Stormwater Utility maintains 114 miles 

of storm sewers and 13 miles of open ditches. The 

system is relatively complicated and combines with 

the City’s sanitary sewer system during large storm 

events. The City has invested over $50 million into 

an extensive Combined Sewer Overflow system, 

which works very well and is permitted under the 

City’s Sewer utility. The stormwater utility is permitted 

separately and the City is also required to 

meet a number of discreet performance requirements 

outlined in this permit. In the maintenance area, programs 

which are necessary to comply with the permit 

are: 

Street sweeping 

Culvert and open ditch maintenance 

Catch basin and curb debris plug prevention 

Response to calls for assistance with stormrelated 

flooding 


 

Projects/programs: 

$120,000 annual storm drain replacement 

$63,000 city culverts replacement or repair 

$50,000 collection systems improvements 


 


Zero flooding issues 


 

 

 


Continue: 

o catch basin cleaning and maintenance 

o culvert and ditch maintenance 

o detention pond maintenance 

o illicit connection investigation and 

correction program 

o city-owned oil/water separator cleaning 

program 

o systematic cleaning of the City’s 

storm system 

o Global Positioning System database 

mapping of stormwater infrastructure 

Expand use of Cartegraph maintenance software 

application to the storm system 

140



Summary: 

The Gorst Creek Watershed fund provides for 

the development of a comprehensive plan for 

sustainable development and restoration of 

the watershed which is part of the Water Utility. 

This project has five components: Watershed 

Characterization Study; Watershed 

Comprehensive Plan; Development Regulations; 

Planned Action Environmental Impact 

Statement (EIS); and Capital Improvement 

and Correction Action Plans. 



2010 2011 2012 2013 

Revenue 

Taxes $0 $0 $0 $0 





Other revenue 0 221,038 100 690 


Total revenue 0 354,482 303,506 262,360 

Expenditures 

Personnel 0 14,489 0 0 

Supplies, services & taxes 0 160,000 344,979 350,000 




Total expenditures 0 174,489 344,979 350,000 

Revenue over(under) expenditures 0 179,993 -41,473 -87,640 



141



 

$345,000 budgeted for 2012 for this project. 

This project was initiated in 2011 and is 

scheduled for completion in 2014 


 

This project is funded by donated labor, staff 

labor, and partially funded by a grant from 

the EPA 


 

Initiated project, began several project components, 

and completed watershed characterization 


 

Continue development of the comprehensive 

plan 

142



Summary: 

The Stormwater Capital fund provides for the 

replacement and construction to improve the 

City’s stormwater system. Previously, capital 

improvement was accounted for in the Stormwater 

Utility fund. The fund provides for the 

planning, engineering, labor, material, equipment, 

and overhead costs related to construction. 



2010 2011 2012 2013 

Revenue 

Taxes $0 $0 $0 $0 





Other revenue 0 0 3,081,029 233,297 


Total revenue 0 0 3,081,029 233,297 

Expenditures 



Capital expenditures 0 0 1,421,000 753,000 



Total expenditures 0 0 1,421,600 753,000 

Revenue over(under) expenditures 0 0 1,659,429 -519,703 


Ending fund balance $0 $0 $1,659,429 $2,017,992 

143



 

Design of new stormwater outfall for Eastpark 

On-going minor capital upgrades to the collection 

system, including ditches and culverts 

Construction of the infiltration gallery in 

Anderson Cove coordinated with the park 

construction project 


 

$200,000 in grant funds from Ecology were 

procured to partially fund the infiltration gallery 

at Anderson Cove. 


 

Constructed $100,000 LID component of the 

Kiwanis Park Green street project on 5 th 

Street 

Began design of the Anderson Cove SW infiltration 

project 

Constructed LID, pervious pavement and 

rain garden improvements on East 11 th in the 

Manette Business area 

Constructed LID, pervious pavement and 

rain garden improvements on Pacific Avenue 

between 11 th Street and Evergreen Rotary 

Park 


 


highlights 

144

Internal Service Funds Overview 

Introduction 

Internal service funds are used by governments 

to account for goods and services provided 

by one City department for another. 

Revenues are provided for these support functions 

from fees which are charged on a cost 

basis to the departments receiving the services 

or goods. The 2013 budget includes four internal 

service funds: 


This fund provides for the administration 

and maintenance of City risk management 

functions including the maintenance 

of reserve funds to provide the City with 

adequate protection to manage fluctuations 

in insurance premiums and claims. 

Employment Security 

This fund is used for the purpose of accumulating 

funds based on 1% of wages to 

pay for the unemployment of qualified 

terminated City employees through the 

Employment Security Department. 

Equipment Rental Reserve—Operations and 

Maintenance 

This fund was established in 2009 to 

track expenditures and interfund payments 

related to maintenance and service 

of the City’s fleet of vehicles and large 

equipment. 

Equipment Rental Reserve—Equipment Reserve 


funds to replace vehicles and 

equipment at the end of their useful lives. 

Revenues are generated through user fees 

paid by departments utilizing fleet services. 


This fund provides for support functions 

to the City’s network and technology systems 

and the maintenance and replacement 

of hardware and software components. 

Accumulated Leave Liability 


funds based on 1% of wages to 

payout accrued vacation when an employee 

leaves City employment. 

Internal Service Funds Overview 

145



2010 2011 2012 2013 

FTE positions 12.00 13.00 10.00 9.00 

Revenue 

Taxes $0 $0 $0 $0 


Intergovernmental 0 6,695 0 0 



Other revenue 3,374,461 2,063,441 2,016,159 2,060,253 


Total revenue 6,195,786 4,524,732 4,387,419 4,739,226 

Expenditures 

Personnel 1,399,494 1,307,195 1,830,105 1,661,000 




Transfers 437,029 5,000 0 0 



Risk Management 1,764,830 1,113,064 1,429,900 1,529,177 

Employment Security 0 39,439 271,105 180,000 

Accumulated Leave Liability 0 89,749 248,700 200,000 

ER&R Maintenance 2,093,228 1,654,494 1,685,225 1,631,617 

ER&R Reserves 164,829 276,238 515,400 384,000 

Information Technology 908,659 712,542 1,012,914 1,162,667 

Total Internal Service Funds $4,931,546 $3,885,526 $5,163,244 $5,087,461 

Revenue over(under) expenditure 1,264,240 639,206 (775,825) (348,235) 



146


Internal Service Fund 

Summary: 

The Risk Management Fund was established 

to consolidate the financial recording and administrative 

tracking of all property and casualty 

insurance activities in one cost center 

with joint costs to be shared by all funds as 

appropriate. Funds are provided for selfinsured 

claims investigation and payment, litigation 

costs, insurance specification preparation, 

excess insurance premiums, risk identification 

and loss control, safety education, and 

workers compensation. 



2010 2011 2012 2013 

Revenue 

Taxes $0 $0 $0 $0 





Other revenue 1,776,504 1,411,370 1,429,900 1,533,513 


Total revenue 1,776,504 1,411,370 1,429,900 1,533,513 

Expenditures 

Personnel 224,788 156,317 240,000 240,000 

Supplies, services & taxes 1,540,042 956,747 1,189,900 1,289,177 





Revenue over(under) expenditure 11,674 298,306 0 4,336 



147




 

 

 

 

 

Identify and project liability loss exposures 

and hazardous working conditions and recommend 

effective prevention, mitigation 

and financing techniques. 

Negotiate, procure and administer the 

City’s property, liability, workers’ compensation 

and surety insurance and selfinsurance 

programs. 

Investigate, evaluate, and resolve selfinsured 

liability claims presented against 

the City. 

Assure compliance with State’s industrial 

insurance laws by providing mandatory 

workers’ compensation benefits in a cost 

effective way. 

Present, negotiate and resolve City claims 

and secure recovery from others for damage 

to City property. 

 

The Risk Management Fund has does not 

have capital funds budgeted for 2013. 



 

 

Met established goal of maintaining a reserve 

balance at least equal to the projected fund 

liability. 

Through the August 2012, resolved 45 liability 

claims. 

Through the August 2012, recovered $18,057 

from third parties related to City property 

damage. 

 

 

 

 

Successfully resolved property damage insurance 

claim related to the Wastewater Treatment 

Plan biofilter. 

Provided oversight to the City’s Safety and 

Health Committee and continued implementation 

of new policies to provide a safe workplace 

for employees. 

Assisted with implementation of code changes 

necessary to establish a City Safety Officer. 

Conducted an evaluation of all lines of insurance 

coverage to determine if the City has 

adequate levels of coverage. 

 

 

 

 

Continue to maintain a reserve balance at 

least equal to the projected fund liability. 

Obtain favorable renewal rates for the City’s 

property, liability, workers’ compensation 

and surety insurance. 

Continue to maintain lower workers’ compensation 

assessments than would be charged 

by State Fund. 

Continue to provide risk management and 

safety training to City employees. 

148



Summary: 

The Employment Security Fund was created 

in 2011 by Ordinance 5153. The City is a reimbursable 

employer with the Washington 

State Employment Security Department 

(ESD). Unemployment benefits paid to a 

terminated City employee is reimbursed by 

the City to ESD. Previously, the expense was 

charged to the department the employee last 

worked. By creating a separate fund each 

department contributes based on wages paid. 

This in effect spreads the expenditure over 

time between all departments an employee 

worked during his/her tenure. It also allows 

for accuracy in budgeting expenditures. 



2010 2011 2012 2013 

Revenue 

Taxes $0 $0 $0 $0 





Other revenue 0 63,993 247,400 232,400 


Total revenue 0 63,993 247,400 232,400 

Expenditures 

Personnel 0 39,439 271,105 180,000 






Revenue over(under) expenditure 0 24,554 -23,705 52,400 


Ending fund balance $0 $24,554 $849 $154,954 

149



Summary: 

The Accumulated Leave Liability Fund was 

created in 2011 by Ordinance 5153. Previously, 

vacation accrued paid out at termination 

was expended in the department the employee 

last worked. By creating a separate 

fund each department contributes based on 

wages paid and it spreads the expenditure 

over time between all departments an employee 

worked during his/her tenure. This 

also allows for accuracy in budgeting expenditures. 



2010 2011 2012 2013 

Revenue 

Taxes $0 $0 $0 $0 





Other revenue 0 97,955 248,700 234,900 


Total revenue 0 97,955 248,700 234,900 

Expenditures 

Personnel 0 89,749 248,700 200,000 






Revenue over(under) expenditure 0 8,206 0 34,900 



150

Equipment Rental & Reserve—Maintenance 


Summary: 

The Equipment Rental & Reserve Fund is an 

internal service fund which finances the fueling 

and repair of City vehicles and equipment. 

Revenues are generated through user fees paid 

by departments utilizing fleet services. This 

fund manages the operation and maintenance 

of City vehicles and equipment including fire 

trucks, police cars, backhoes, road graders 

and other equipment. 

ER&R Maintenance 


2010 2011 2012 2013 

FTE positions 7.00 7.00 5.00 4.00 

Revenue 

Taxes $0 $0 $0 $0 


Intergovernmental 0 6,695 0 0 



Other revenue 30,994 20,686 2,000 640 


Total revenue 1,852,319 1,768,992 1,583,760 1,578,640 

Expenditures 

Personnel 633,533 557,452 533,500 504,800 




Transfers 437,029 2,600 0 0 


Revenue over(under) expenditure -240,909 114,498 -101,465 -52,977 



151

Equipment Rental & Reserve—Reserves 


Summary: 

This division manages the replacement of 

City vehicles and equipment including fire 

support vehicles and ambulances, police cars, 

backhoes, road graders and other equipment. 

ERR is responsible for asset replacement 

planning and financing. Replacement funds 

are accumulated through rental fees paid by 

the user. 

ER&R - Reserves 


2010 2011 2012 2013 

Revenue 

Taxes $0 $0 $0 $0 





Other revenue 1,561,209 464,784 88,159 58,800 


Total revenue 1,561,209 464,784 88,159 58,800 

Expenditures 







Revenue over(under) expenditure 1,396,380 188,546 -427,241 -325,200 



152

Equipment Services 



 

 

 

Continue providing responsive fleet operations 

services with current staffing 

Work with City departments to “right size” 

the City’s vehicle fleet and achieve efficiencies 

if emergency response capability is 

not degraded 

Improve contracts oversight to achieve cost 

savings where possible 

 

 

Total projected capital costs for vehicle replacements 

in 2013 is $384,000 

There are no requested capital expenditures 

for the Equipment Services Division 



 

 

 

 

 

 


Maintained special and general purpose vehicle 

fleet in adequate condition 

o 98 General Purpose vehicles 

o 213 Special Purpose vehicles 

o Various small motor equipment 

pieces – weed eaters, generators, 

chainsaws 

Provided responsive mechanic services to the 

City’s internal customers 

Monitored vehicle use; made recommendations 

for reductions 

Requested Bremerton’s City Auditor evaluate 

the Public Works and Utilities Department’s 

vehicle use 

Updated the Bremerton Municipal Code to 

reflect the operation of the Equipment Rental 

and Revolving Fund 

 

 

 

 

 

 


Update the City’s 10 year vehicle and equipment 

replacement plan 

o Vehicle purchases will use fuel efficiency 

as a major part of vehicle replacement 

specifications 

Continue ongoing efforts to right size the 

fleet 

Produce a “Policies and Procedures” manual 

for the Equipment Rental and Revolving 

Fund 

Reduce expenditures on vehicle parts by increasing 

comparative parts pricing 

Reduce vehicle fuel consumption by 3% over 

2012 

153



Summary: 

Information Technology provides city departments 

with customized automated systems, 

computer hardware/software support, local/ 

wide area network infrastructure support, design 

assistance, acquisition, installation, training 

and maintenance of hardware and software 

systems. 



2010 2011 2012 2013 

FTE positions 5.00 6.00 5.00 5.00 

Revenue 

Taxes $0 $0 $0 $0 



Charges for services 1,000,000 712,985 789,500 1,100,973 


Other revenue 5,754 4,653 0 0 


Total revenue 1,005,754 717,638 789,500 1,100,973 

Expenditures 

Personnel 541,173 464,238 536,800 536,200 




Transfers 0 2,400 0 0 

Total expenditures 908,659 712,542 1,012,914 1,162,667 

Revenue over(under) expenditure 97,095 5,096 -223,414 -61,694 



154




 

Strictly maintenance only for existing infrastructure 

 

Replace legacy telephone system with VoIP 

 

Upgrade of existing Paladin Permitting System 

 

Upgrade of Pentamation Accounting System 



 

 

 

 

 

Achieved flawless uptime record for City controlled 

servers, network appliances and software 

Took over operation and maintenance of all telephone 

systems 

Replaced network servers with new units capable 

of supporting VoIP phone system 

 

Converted entire City to Microsoft Office 2010 

 

 

 

 

 

 

 

 

Took over all GIS functions for the City 

Replaced PW&U photocopiers achieving a 

$125,000+ saving over 5 years 

Arranged training for one staff member as Certified 

Computer Forensics Examiner (the only one 

we know of west of Puget Sound) 

Completed Council Redistricting for seven districts 

following the 2010 Census and 2011 General 

Election 

 

 

 

 

 

 

 

 

 

 

 

 

 

Continue to provide added redundancy to server 

and network appliances 

Complete the conversion of the Nortel phone system 

to VoIP Shoretel system 

Set-up a computer forensics laboratory 

Assist in the completion of the upgrade of Utility 

Billing Software 

Upgrade Paladin Permitting System 

Upgrade Pentamation Accounting Software 

Maintain current service levels in an expanding 

environment without increasing staffing or replacing 

equipment where possible to include incorporating 

maintenance and service for City wide telephones. 

155

156

Capital Improvement Program Overview 

A Capital Improvement Plan (CIP) is a multiyear 

plan that provides a planned and programmed 

approach to utilizing the City’s financial 

resources in the most efficient manner to 

meet service and infrastructure needs. 

The City has prepared a comprehensive capital 

projects list as a part of the 2013 annual budget 

process. This list provides a six-year view of 

intended projects and serves as a resource for 

the City Council, City staff, and the citizens of 

Bremerton in understanding the scope, timing, 

and funding of key projects. While funding was 

identified as a part of each project description, 

some unfunded and underfunded projects have 

been included for the future periods of 2014 

through 2018 in order to keep them in the forefront 

as targets for grants, ballot measures, and 

other continued funding efforts. Projects identified 

to occur in 2013 however were required to 

have a designated revenue source and are integrated 

into the City’s annual budget for 2013. 

The 2013 – 2018 Capital Improvement Plan is 

comprised of general-purpose (municipal capital 

improvements), transportation, and utility projects. 

On September 21, 2005 the Council 

adopted a Wastewater Comprehensive Plan by 

Resolution No. 2979. In addition, on December 

20, 2006 the City Council adopted a Water System 

Plan by Ordinance No. 4992. Finally, on 

October 19, 2011 the City Council adopted a 

separate Transportation Improvement Plan by 

Resolution No. 3154 with an amending resolution 

No. 3166 adopted on April 4th, 2012. 

These individual components of Bremerton’s 

Capital Improvement Plan are summarized and 

then incorporated into this city-wide Capital 

Improvement Plan. These separate plans as previously 

adopted encompass the vast majority of 

the City’s planned capital programs and include 

detailed information on the scope, timing, and 

reason for their being undertaken. Readers are 

encouraged to review the separate transportation 

and utility system capital plans to learn more 

about the significant programs described for 

these specific areas. 

The City of Bremerton considers its six-year 

capital plan as a long-range plan for addressing 

capital needs. The purposes and goals of the 

CIP are to: 

Provide capital facilities and infrastructure 

that are needed by the community for civic purposes 

and support the vision of Bremerton’s 

future as articulated in the Comprehensive Plan. 

Support the provision of City services consistent 

with the expectations of the community, 

as expressed in the City’s declared level of service 

standards. 

Preserve levels of service as growth and development 

add new demands. 

Provide facilities that meet special needs of 

the community, rehabilitate and/or replace the 

City’s facilities and infrastructure to extend useful 

life and assure continued efficiency. 

In developing the Capital Improvement Plan, 

the Department of Community Development 

has worked with Financial Services to ensure 

that the information required by the Growth 

Management Act (GMA) has been included in 

the plan. 


157

Capital Improvement Plan Process 

The annual update of the capital improvement 

plan began with a request to the City departments 

to submit a list of various capital improvement 

projects to be considered. This was initiated 

during April 2012 as the start of the scheduled 

annual budget development. Financial Services 

then compiled this list and ensured 

throughout the development of the annual operating 

budget that the CIP was kept current and 

consistent with the operating budget submittals 

and with the recently adopted Transportation Improvement 

Plan, Wastewater Comprehensive 

Plan, and Water System Plan, – all of which 

were prepared separately by the Public Works 

Department and adopted by the City Council after 

separate study sessions and public hearings. 

The final Capital Improvement Plan is now presented 

herein together with the proposed annual 

budget to the City Council for approval. The 

Council will hold public hearings to review the 

Capital Improvement Plan and annual budget. 

Upon completion of the public hearing process, 

the Capital Improvement Plan and annual budget 

will then be formally adopted by Ordinance. 

Impact of Capital Improvements on Operating 

Budget 

Several projects currently underway or planned 

for implementation in the 2013 through 2018 

timeframe have been identified to have future 

operational cost impacts for the City. The most 

significant of these projects are the Park Plaza 

garage and Kiwanis Park projects which will 

most likely put additional pressure on Facilities 

and Parks maintenance personnel. Other projects 

may also require additional staff support for 

maintenance and operations than is otherwise 

currently available. This situation is now made 

worse with the current economic downturn and 

reductions in staffing. 


Overview of the 2013 – 2018 Capital Improvement 

Plan 

The 2013 – 2018 Capital Improvement Plan supports 

the City’s continued commitment to revitalization 

of Bremerton with the inclusion of major 

projects that are part of the plan for redevelopment 

and revitalization, along with other projects 

that rehabilitate or restore existing infrastructure, 

including major maintenance projects 

identified in the plan. The City’s capitalization 

policy defines capital assets as tangible objects 

of a long-term character that will continue to be 

held or used such as land, buildings, machinery, 

furniture, and other equipment with a life expectancy 

greater than one year and having a value of 

$10,000 or greater. 

While the majority of expenditures identified in 

the Capital Improvement Plan are capital expenditures, 

there are programs included that are not 

characterized as “capital” per the City’s accounting 

policy on capitalization, but are included in 

the CIP due to their significant impact on infrastructure 

and as required by state RCW to ensure 

appropriate eligibility for the use of Real Estate 

Excise Tax to fund these efforts. The 2013 

budget includes $243,300 in debt service that is 

included in the CIP. 

158

City-wide Capital Improvement Program 


Estimated 

2013 2014 2015 2016 2017 2018 


General Fund 

Fire $ - $ 90,000 $ 590,000 $ 1,100,000 $ 950,000 $ - 

General Facilities 65,000 44,000 140,000 70,000 30,000 15,000 

Arteial Streets 3,070,000 10,000 - - - - 

Streets 475,000 6,210,000 15,230,000 5,430,000 8,480,000 9,620,000 

Parking Operating - 35,000 15,000 75,000 - - 

Police Special Projects 50,000 50,000 50,000 50,000 50,000 50,000 

BKAT 38,000 46,000 46,000 30,000 20,000 25,000 

1% for Arts 10,000 10,000 10,000 10,000 10,000 10,000 

Government Center LTGO (Debt Service) 243,300 329,863 331,163 337,363 333,363 334,363 

Park Facilities Construction 160,850 806,350 100,000 570,000 623,900 - 

Evergreen Park Remediation 30,000 36,500 36,500 53,500 50,000 - 

Lower Wheaton Way 30,912 1,570,000 - - - - 

Total Governmental Funds $ 4,173,062 $ 9,237,713 $ 16,548,663 $ 7,725,863 $ 10,547,263 $ 10,054,363 


Water Capital Utility $ 3,837,000 $ 2,525,000 $ 4,605,000 $ 3,455,000 $ 8,180,000 $ 6,085,000 

Gold Mountain Golf - 20,000 30,000 1,025,000 - - 

Wastewater Capital Utility 5,305,000 6,227,000 5,125,000 8,545,000 10,970,000 7,520,000 

Storm Capital Utility 753,000 855,000 795,000 1,020,000 470,000 350,000 

Total Enterprise Funds $ 9,895,000 $ 9,627,000 $ 10,555,000 $ 14,045,000 $ 19,620,000 $ 13,955,000 


Equipment Rental & Reserve $ 384,000 $ 315,000 $ 1,100,000 $ 1,500,000 $ 1,260,000 $ 2,350,000 

Information Technology 85,000 60,000 - 60,000 - - 

Total Internal Service Funds $ 469,000 $ 375,000 $ 1,100,000 $ 1,560,000 $ 1,260,000 $ 2,350,000 

Total All Funds $ 14,537,062 $ 19,239,713 $ 28,203,663 $ 23,330,863 $ 31,427,263 $ 26,359,363 

159

City-Wide Capital Improvement Program 

Project Listing 

2013 2014 2015 2016 2017 2018 

General Fund 


Architectural Study $ - $ - $ 40,000 $ - $ - $ - 

Breathing Air Compressors - 71,000 - - - - 

Bunker Gear Dryers - 19,000 - - - - 

Controlled Intersection Improvements - - - 200,000 - - 

Electronic Sign for Station #1 - - - - 50,000 - 

Fire Engine Replacement - - 550,000 550,000 550,000 - 

Remodel Fire Station #2 - - - 350,000 - - 

Remodel Fire Station #3 - - - - 350,000 - 

$ - $ 90,000 $ 590,000 $ 1,100,000 $ 950,000 $ - 


Court Elevator Security Cameras $ - $ 11,000 $ - $ - $ - $ - 

Enclose Work Bay at Oyster Bay - - 70,000 - - - 

Fire Station #2 Dormitory Addition - - - 70,000 - - 

Fire Station #2 Reroof - - - - - - 

Fire Station #3 Dormitory Addition - - 70,000 - - - 

Fire Station #3, Custom Cabinetry - 10,000 - - - - 

Library 5th St. Planter Lighting - - - - - 15,000 

Library 5th St. Water Fixtures - - - - 30,000 - 

Library 5th St. Security Camera System 12,000 

Naval Museum Emergency Exit 11,000 

Police Station, Annex Roof 65,000 - - - - - 

Police Station, HVAC Improvements - - - - - - 

$ 65,000 $ 44,000 $ 140,000 $ 70,000 $ 30,000 $ 15,000 


Bremerton HWY Safety Improvements $ 10,000 $ - $ - $ - $ - $ - 

Pacific Ave - 6th St to 11th St 3,050,000 10,000 

SR303 11th St & Warren Ave Intersection 10,000 - - - - - 

$ 3,070,000 $ 10,000 $ - $ - $ - $ - 

Street 

Bridge Improvements $ - $ 500,000 $ 3,000,000 $ - $ - $ - 

New Street Construction - 880,000 7,350,000 700,000 4,000,000 4,400,000 

Non-Motorized Transportation - - - - - 350,000 

Pavement Preservation 450,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000 

Sidewalk Improvements 25,000 600,000 650,000 500,000 250,000 500,000 

Signalization Improvements - 200,000 200,000 200,000 200,000 200,000 

Street Lighting Improvements - - - - - 140,000 

Traffic Calming - 30,000 30,000 30,000 30,000 30,000 

$ 475,000 $ 6,210,000 $ 15,230,000 $ 5,430,000 $ 8,480,000 $ 9,620,000 

160



2013 2014 2015 2016 2017 2018 

Parking 

Harborside Security Camera System $ - $ 20,000 $ - $ - $ - $ - 

Parking Facility-Guard Rails - 15,000 - - - - 

Parking Lot Lighting - - - 75,000 - - 

Parking Lot Signs - - 15,000 - - - 

$ - $ 35,000 $ 15,000 $ 75,000 $ - $ - 


Machinery & Equipment $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 

SOG Vehicles 40,000 40,000 40,000 40,000 40,000 40,000 

$ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 

BKAT 

BKAT Production Equipment Upgrades $ 38,000 $ 46,000 $ 46,000 $ 30,000 $ 20,000 $ 25,000 

$ 38,000 $ 46,000 $ 46,000 $ 30,000 $ 20,000 $ 25,000 

1% For Art 

Public Art Work $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 

$ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 

Governement Center LTGO 

Government Center Debt Service $ 243,300 $ 329,863 $ 331,163 $ 337,363 $ 333,363 $ 334,363 

$ 243,300 $ 329,863 $ 331,163 $ 337,363 $ 333,363 $ 334,363 

Parks Facilities Construction 

Anderson Cove Waterfront Development $ - $ 150,000 $ - $ - $ - $ - 

Evergreen Park Accessible Play Project 160,850 211,350 - - - - 

Glenn Jarstad Aquatic Center Upgrades - 325,000 - - - - 

Lions Park - Dock Renovation - - - 120,000 - - 

Maintenance Facility Relocation - - - 373,900 - 

Neighborhood Park Expansion - - - - 250,000 - 

Off-Leash Dog Park Project - 45,000 - - - - 

Sheridan Park Center Energy Efficiency - 75,000 100,000 - - - 

Warren Avenue Playfield Renovation - - - 450,000 - - 

$ 160,850 $ 806,350 $ 100,000 $ 570,000 $ 623,900 $ - 


Remediation Monitoring $ 30,000 $ 36,500 $ 36,500 $ 53,500 $ 50,000 $ - 

$ 30,000 $ 36,500 $ 36,500 $ 53,500 $ 50,000 $ - 


Lower Wheaton Way $ 30,912 $ 1,570,000 $ - $ - $ - $ - 

$ 30,912 $ 1,570,000 $ - $ - $ - $ - 

161



2013 2014 2015 2016 2017 2018 

Water Capital 

Buildings $ 262,000 $ 30,000 $ 75,000 $ 900,000 $ - $ - 

Equipment 20,000 20,000 20,000 20,000 20,000 20,000 

Land 150,000 - - - - - 

Pump Stations 125,000 125,000 125,000 125,000 125,000 125,000 

Reservoir & Dam - 575,000 2,250,000 250,000 5,220,000 2,300,000 

Roads & Bridges 50,000 270,000 40,000 40,000 20,000 20,000 

Water Appurtenances 370,000 455,000 1,270,000 1,370,000 270,000 270,000 

Water Sources - Wells & Surface 120,000 100,000 75,000 - 325,000 500,000 

Water Treatment 100,000 150,000 - - - - 

Water Mains 2,640,000 800,000 750,000 750,000 2,200,000 2,850,000 

$ 3,837,000 $ 2,525,000 $ 4,605,000 $ 3,455,000 $ 8,180,000 $ 6,085,000 


Capital Equipment $ - $ - $ - $ 25,000 $ - $ - 

Clubhouse Improvements - 20,000 20,000 - - - 

Irrigation System on Cascade Course - - - 1,000,000 - - 

Road and Parking Lot Improvements - - 10,000 - - - 

$ - $ 20,000 $ 30,000 $ 1,025,000 $ - $ - 


Beach Sewers $ 1,475,000 $ 250,000 $ 1,075,000 $ 400,000 $ 2,200,000 $ 200,000 

Buildings 25,000 50,000 - 450,000 - - 

Force Mains - - - - 200,000 - 

Gravity Sewers 1,025,000 1,575,000 1,450,000 2,225,000 350,000 350,000 

Inverted Siphons - - - - 300,000 4,000,000 

Low Pressure Sewers 250,000 2,500,000 - - - - 

Miscellaneous Equipment 20,000 20,000 920,000 770,000 20,000 20,000 

Outfalls - - 150,000 2,600,000 450,000 - 

Pump Stations 735,000 875,000 1,200,000 825,000 700,000 700,000 

Re-use - - - - - 250,000 

Treatment 1,775,000 957,000 330,000 500,000 - - 

ULID's - - - 775,000 6,750,000 2,000,000 

$ 5,305,000 $ 6,227,000 $ 5,125,000 $ 8,545,000 $ 10,970,000 $ 7,520,000 


City Culverts $ 63,000 $ 125,000 $ 500,000 $ 50,000 $ 50,000 $ 300,000 

LID Projects 470,000 10,000 - - - - 

Outfalls 50,000 550,000 50,000 150,000 - - 

Storm Drainage & Ditches 170,000 170,000 245,000 820,000 420,000 50,000 

$ 753,000 $ 855,000 $ 795,000 $ 1,020,000 $ 470,000 $ 350,000 

162



2013 2014 2015 2016 2017 2018 

ER&R Reserves 

City Vehicles & Equipment $ 384,000 $ 315,000 $ 1,100,000 $ 1,500,000 $ 1,260,000 $ 2,350,000 

$ 384,000 $ 315,000 $ 1,100,000 $ 1,500,000 $ 1,260,000 $ 2,350,000 


Network and Server Equipment $ - $ 60,000 $ - $ 60,000 $ - $ - 

Phone System Replacement $ 85,000 

$ 85,000 $ 60,000 $ - $ 60,000 $ - $ - 

$ 14,537,062 $ 19,239,713 $ 28,203,663 $ 23,330,863 $ 31,427,263 $ 26,359,363 

163

164

Financial Goals & Policies 

The City of Bremerton is accountable to its 

citizens for the efficient use of public dollars. 

Resources entrusted to the City should be 

used in a manner that provides services, public 

facilities, and infrastructure necessary to 

meet the needs of the community – both for 

today and for the future. The following financial 

goals and policies establish a framework 

of financial health and stability that is 

required to meet those expectations. 

The goals expressed here define what constitutes 

a “good outcome” for the city in regards 

to financial planning and decisions. Goals 

indicate the objectives - while the policies 

describe actual boundaries (or measurable) 

that are deemed necessary to achieve those 

goals. 

Goals for Financial Sustainability – 

• Diversified annual resources that are sufficient 

to provide for the regular and ongoing 

operations associated with core city 

services – plus enough additional margins 

to cover debt service requirements and 

normal (average) ongoing capital expenditures. 

• Debt financing should be used to smooth 

the effects of unusual or significant 

amounts of capital expenditures and/or to 

finance facilities that are dedicated to the 

benefit of limited users (for example – 

Local Improvement District “LID”). 

Policy - 

• The budget and financial plans of the City 

shall balance recurring operating expenses, 

debt service, and average ongoing 

capital requirements to recurring operating 

revenue. Average ongoing capital requirements 

are defined to include payments 

necessary to the various Internal 

Service funds (i.e. ER&R, and Information 

Technology) and average recurring 

capital expenditures. 

• Before the City undertakes capital expenditures 

or accepts grant funds, the ongoing 

costs and commitments should be described 

fully including identification of the 

revenue sources expected to provide for 

such ongoing costs- so that proper consideration 

may be given to the longer term 

financial sustainability of the project or 

commitment. 

• Where possible, grants or contributions of 

capital will be identified for proposed City 

expenditures. 

• Deficit financing and borrowing will not 

be used to support on-going City services 

and operations. Expenses will be reduced 

to conform to the long-term revenue forecast. 

Interfund loans are permissible to 

cover temporary gaps in cash flow, but 

only when supported by a clear expectation 

and schedule for repayment over a 

short duration of time (3 years or less) and 

with interest assessed based on the current 


165

Washington State Local Government Investment 

Pool rate. 

• Cash balances in excess of the amount required 

to maintain strategic reserves may 

be used to fund one-time or non-recurring 

costs. Preference should be given to uses 

that reduce ongoing expenses (for example 

- early retirement of debt). 

• Replacement Reserves based on expected 

replacement cost will be collected and 

placed in the Equipment Rental and Reserve 

Fund (ER&R) for equipment (other 

than computer equipment) or vehicles 

(other than fire engines) with a value of 

$20,000 or more if it is expected to be a 

continued need beyond its estimated initial 

useful life. The cost of computer equipment 

replacement will be included in the 

annual payments made to the Information 

Technology Fund (IT) for each computer 

by its using department. These payments 

are based on an expected five-year replacement 

schedule. In addition to ER&R 

and IT, other internal service funds may 

be established to appropriately account for 

and collect expenses for specific costs 

with the approval of the Director of Financial 

Services and the City Council. An 

amount equal to the annual fractional estimated 

cost of replacement based on the 

expected useful life of an asset will be included 

in the service charges paid by City 

departments to the various Internal Service 

funds (i.e. Equipment Rental & Reserve 

fund and Information Technology). 

Replacement cost will be reevaluated periodically 

throughout the life of the asset 

and replacement reserve charges adjusted 

accordingly. Assets with an initial value 

less than $20,000 may be included in the 

Equipment Rental and Reserve Fund upon 

request by the using department with the 

approval of the Director of Public Works 

and Utilities and the Director of Financial 

Services. 

• Long-term borrowing will be confined to 

significant capital improvements (or similar 

projects) which have an extended life 

and when it is not practicable to be financed 

from current revenues. All other 

available and appropriate sources of financing 

should be exhausted before long 

term borrowing is pursued. 

• Bonds cannot be issued for a longer maturity 

schedule than a conservative estimate 

of the weighted average useful lives 

of the assets to be financed. The City will 

keep the average maturity of general obligation 

bonds at or below twenty years. 

• Where possible, the City will use special 

assessment revenue, or other selfsupporting 

bonds instead of general obligation 

bonds. 

• The City Utility Systems shall strive to 

maintain a minimum debt service coverage 

(annual gross revenues less annual 

operating and maintenance expenses divided 

by annual debt service) of the combined 

Utilities (Water, Wastewater, 

Stormwater) of at least 1.5x. 

Goals for Financial Flexibility – 

• Sufficient operating reserves (working 

capital) to manage monthly and daily 

cash flow variability. 

• Adequate liquidity to provide for limited 


166

interruptions in revenues (natural disasters, 

unexpected loss of revenue source, 

etc). 

• Contingency and reserve funds should be 

available for use in the event of emergency 

and/or unforeseen events. 

◊ 

◊ 

◊ 

◊ 

meet regulatory requirements 

provide core city services 

contribute to the achievement of 

stated goals and policies 

or undertaken in anticipation of an 

emerging requirement. 

Policy – 

• The City will maintain reserves required 

by law, ordinance, and/or bond covenants. 

• The City will strive to maintain ending 

cash and investment balances in the General 

Fund of no less than 8.5% of total 

planned annual operating expenses. 

• The City will strive to maintain ending 

cash and investment balances of no less 

than 12% of total planned annual operating 

expenses for the Gold Mountain Golf 

Complex, Water Utility, Wastewater Utility, 

and Stormwater Utility. 

• The City will strive to maintain a balance 

of at least $1,000,000 in the Contingency 

Reserve fund as a provision for unforeseen 

or catastrophic events and emergencies. 

Goals for Stewardship of Public Funds – 

• Maintain public trust and confidence by 

utilizing resources in the most efficient 

manner possible. 

• Expenditures should be necessary to either: 

Policy – 

• Budget managers will provide sufficient 

documentation to support requested 

budget appropriations and in a manner 

that clearly demonstrates that the expenditure 

is necessary to either meet regulatory 

requirements, provide core city services, 

or contributes to the achievement 

of stated goals or policies of the City. 

• A comprehensive multi-year (minimum 

of six years) plan for City capital improvements 

will be prepared and updated 

annually. The Capital Improvement Plan 

will be consistent with and support the 

City’s Comprehensive Plan. The Comprehensive 

Plan service level goals 

should be included in the Capital Improvement 

Plan. 

Goals for Accountability – 

• Reports demonstrating the status of financial 

activity and results should be prepared 

on a timely basis and in compliance 

with BARS and GAAP accounting requirements. 

• Reports showing the status of financial 

policy compliance should be provided 

periodically. 


167

• Ensure the legal use of public assets 

through an effective system of internal 

controls. To ensure all local, state, and 

federal rules are followed. 

Policy - 

• An annual audit will be performed by the 

State Auditor’s Office and include the 

issuance of a financial opinion. A Comprehensive 

Annual Financial Report shall 

be prepared in accordance with generally 

accepted accounting principles (GAAP) 

and shall be distributed to the City Council, 

Mayor, Director of Financial Services, 

Department Directors, City Audit 

Committee, and any other interested 

party. 

• Quarterly a budget status report will be 

prepared and distributed to the City 

Council, Mayor, and Department Directors 

providing an overview of financial 

activities for the City with comparison to 

the approved budget. Information on the 

status of compliance with financial policies 

will be provided in this report. 

• Regular monthly financial statements will 

be prepared on a timely basis and posted 

for review on the City’s internet and 

intranet site. 

• The City will maintain a budgetary control 

system to ensure compliance with the 

approved budget. 

•The City will maintain adequate internal 

controls to safeguard public assets. The 

Director of Financial Services will work 

cooperatively with the City’s Internal 

Auditor and the Audit Committee to identify 

and address material deficiencies in 

internal controls. 

• The City shall manage and invest its residual 

cash through the City Treasurer on 

a continuous basis in accordance with the 

City’s investment policies and within the 

guidelines established by the Washington 

State Statutes based upon the following 

order of priorities: 1) safety, 2) liquidity, 

and 3) yield. 


168

CITY 

ATTORNEY 

Council to City 

Civil Legal Services 

Prosecution 

Civil Litigation 


Safety Program 

CITIZENS OF BREMERTON 

JUDGE 

MUNICIPAL COURT 

MAYOR'S 

OFFICE 

POLICE 

SERVICES 

FINANCIAL 

SERVICES 

PUBLIC WORKS 

& UTILITIES 

Patrol 

Records Management Engineering 

Traffic 

Admin Support Services 

Street Lighting & 

Road Maintenance 

Investigation 

Public Acess TV 


& Maintenance 

Crime Prevention 

Information Technology Facility Maintenance 

Home Detention 

City Clerk 

Forestry Management 

Jail Contract 


Operating 

Water Supply 

Photo Enforcement 


& Labor Relations 

Wastewater Treatment 

Community Policing 

B & O Tax 

Surface Water 

Management 

Reserve Office 

Program 

Business & 

Regulatory Licensing 

Construction Admin 

Special Operations 

Group 

Debt Management 

Equipment Rental 

Reserve & Operations 

Fiscal Policy 

Oversight 

Surveying & Mapping 

Cash & Bank 

Management 

Permit Coordination 

Accounting & Budget 

Utility Billing & 

Customer Service 

Animal Control 

Parking 

CITY 

COUNCIL 

COMMUNITY 

DEVELOPMENT 

Land & Use Planning 

Building Inspections 

Code Enforcement 

Environmental Review 

One-Stop 

Permit Center 

Zoning Administration 

& Enforcement 

CDBG Home Program 

Annexations 

AUDIT 

COMMITTEE 

PARKS & 

RECREATION 

Parks Building 

& Maintenance 

Recreation Programs 

City Fountains 


Senior Center 

& Programs 

Parks Commission 

Support 

CITY 

AUDITOR 

FIRE - EMS 

SERVICES 

Fire Suppression 

Emergency Medical 

Services 

Fire Prevention 

169

Councilor 

District 1 

Councilor 

District 3 

Councilor 

District 4 

CITY COUNCIL 

CITY OF BREMERTON 

CITIZENS 

COUNCIL PRESIDENT 

District 1 

Legislative 

Assistant 

Council Assistant 

(.80 FTE) 

Councilor 

District 5 

Councilor 

District 6 

Councilor 

District 7 

Councilor 

District 8 

Councilor 

District 9 

170

EXECUTIVE DEPARTMENT 

MAYOR 

EXECUTIVE 

ASSISTANT 

171

CITY 

CLERK 

PART-TIME 

CLERICAL 

PUBLIC ACCESS TV 

MANAGER 

PRODUCTION 

ADMINISTRATOR 

DEPARTMENT OF FINANCIAL SERVICES 

DIRECTOR OF FINANCIAL 

SERVICES 

ASSISTANT DIRECTOR 

FINANCIAL SERVICES 

PUBLIC WORKS 

FINANCIAL MANAGER 

HUMAN 

RESOURCE MANAGER 

ACCOUNTING 

ASSISTANT SENIOR 

ACCOUNTING 


HUMAN RESOURCE 

ASSISTANT 

ACCOUNTING 


ACCOUNTING 


ACCOUNTING 

ASSISTANT II 

PAYROLL 

SPECIALIST 

BUDGET 

ANALYST 

INFORMATION TECH 

MANAGER 

NETWORK 

ADMINISTRATOR 

LEAD 

PC TECHNICIAN 

CUSTOMER 

SERVICE ANALYST 

WEBSITE COORD 

GRAPHIC DESIGN 

172

CIVIL 

DIVISION 

ASSISTANT 

CITY ATTORNEY II 

CITY ATTORNEY'S OFFICE 

CITY 

ATTORNEY 

LEGAL 

ASSISTANT II 

PROSECUTION 

DIVISION 

LEGAL 

ASSISTANT II 

ASSISTANT 

CITY ATTORNEY I 

PROSECUTOR II 

RISK MANAGEMENT 

DIVISION 

RISK MANAGEMENT 

SPECIALIST 

173

LEGAL 

TECHNICIAN 

MUNICIPAL COURT 

JUDGE 

PROBATION 

OFFICER 

COURT ADMINISTRATOR 

LEGAL TECHNICIAN 

SENIOR 

LEGAL TECHNICIAN 

SENIOR 

LEGAL 

TECHNICIAN 

LEGAL 

TECHNICIAN 

LEGAL 

TECHNICIAN 

LEGAL 

TECHNICIAN (.50 FTE) 

174

CITY AUDITOR DEPARTMENT 

AUDIT 

COMMITTEE 

CITY 

AUDITOR 

Auditor Assistant 

(.20 FTE) 

175

DEPARTMENT OF COMMUNITY DEVELOPMENT 

COMMUNITY 

DEVELOPMENT DIRECTOR 

COMMUNITY 

DEVELOPMENT 

BLOCK GRANT 

LONG 

RANGE 

PLANNING 

ONE-STOP 

PERMIT 

CENTER 

CDBG 

ADMINISTRATOR 

PLANNING 

COMMISSION 

BUILDING 

OFFICIAL 

ASSISTANT 

DIRECTOR 

PLANNER II 

BDS II 

(Building Inspector) 

CURRENT 

PLANNING 

CODE 

ENFORCEMENT 

PROJECT 

ASSISTANT 

BDS I 

(Permit Specialist) 

DESIGN REVIEW 

BOARD 

CODE 

ENFORCEMENT 

OFFICER 

PLANNER II 

PLANNER II 

176

OA Sr. 

Sergeants (2) 

1st Shift 

Patrol Officers 

(9) 

Volunteer 

Reserves (2) 

Volunteer 

Chaplains (6) 

BREMERTON POLICE DEPARTMENT 

CHIEF 

OF POLICE 

OA Sr. 

(.5) 

Captain 

Operation Division 

Captain 

Support Service Division 

Lieutenant 

Sergeant 

Special Operations 

Lieutenant 

Traffic 

(3) 

Sergeants (2) 

2nd Shift 

Sergeants (2) 

3rd Shift 

OA Sr. 

(.5) 

Sergeat 

General Investigation 

Court Home 

Detention 


(9) 

K-9 

Officer 


(9) 

K-9 

Officer 

SOG Detectives 

(4) 

Westnet 

Detective 

OA Sr. 

Detectives 

(8) 

Warrants 

(2) 

Property & Evidence 

(2) 

Community 

Resource Spec (.6) 

Crime 

Scenes 

Records Specialist 

(4) 

177

FIRE DEPARTMENT 

FIRE 

CHIEF 

OFFICE 

ASSISTANT SR 

BATTALION 

CHIEF 

A 

SHIFT 

BATTALION 

CHIEF 

STATION 

1-A 

CAPTAIN 

FF/MECH 

FF 

FF/PM 

STATION 

2-A 

LIEUTENANT 

FF 

FF/PM 

FF/PM 

STATION 

3-A 

LIEUTENANT 

FF 

FF/PM 

FF/PM 

RELIEF 

LIEUTENANT 

FF 

FF 

FF 

B 

SHIFT 

BATTALION 

CHIEF 

STATION 

1-B 

LIEUTENANT 

FF/MECH 

FF 

FF/PM 

STATION 

2-B 

CAPTAIN 

FF 

FF/PM 

FF/PM 

STATION 

3-B 

LIEUTENANT 

FF 

FF/PM 

FF/PM 

RELIEF 

LIEUTENANT 

FF 

FF 

FF 

C 

SHIFT 

BATTALION 

CHIEF 

STATION 

1-C 

LIEUTENANT 

FF/MECH 

FF 

MEDICAL 

OFFICER 

STATION 

2-C 

LIEUTENANT 

FF 

FF/PM 

FF/PM 

STATION 

3-C 

CAPTAIN 

FF 

FF/PM 

FF/PM 

RELIEF 

LIEUTENANT 

FF 

FF 

FF 

FIRE MARSHAL 

CAPTAIN 

FF/ 

INSPECTOR 

178

GOLF 

OPERATIONS 

PARKS AND RECREATION DEPARTMENT 

PARKS & RECREATION 

COMMISSION 

DIRECTOR OF PARKS 

AND RECREATION 

RECREATION 

MANAGER 

PARK 

MAINTENANCE MANAGER 

PARKS DEVELOPMENT 

PLANNER 

RECREATION PROGRAM 

COORDINATOR II (1) 

PARK MAINTENANCE 

SUPERVISOR 

RECREATION PROGRAM 

COORDINATOR III (2) 

PARKS SERVICE 

SPECIALIST SR (4) 

PARKS SERVICE 

SPECIALIST (4) 

PARKS 

LABORER (2) 

179

Administration Division 

Manager 

Utility Account 

Supervisor 

Accounting 

Assistant III 

Accounting 

Assistant II 

Customer Service 

Representative 

Office 

Assistant II 

Office Assistant Sr 

(2) 

DEPARTMENT OF PUBLIC WORKS & UTILITIES 

DIRECTOR OF PUBLIC WORKS 

& UTILITIES 

City 

Engineer 

PW Operations Manager / 

Equipment Maint Manager 


Manager 

Wastewater 

Manager 

Water Resources 

Manager 

Project Assistant 

Electronics Tech 

Water Distribution 

Supervisor 

Accounting Asst. Sr. 

Environmental Technician 

(3) 

Office Assistant Sr 

Journey Electrician 

(2) 

Lead Utility Serv Spec 

(2) 

WWTP Operations 

Supervisor 

Water Operations 

Supervisor 

Managing Engineer 

(Utilities) 

Street Service Specialist 

Supervisor 

Utility Serv Spec Sr 

(5) 

WWTP Operator II 

(2) 

Water Operator Lead 

Civil Engineer II 

(2) 

Engineering Tech IV 

(4) 

Managing Engineer 

(Transportation) 

Sign Shop 

Service Spec Sr 

Sign Shop 

Service Spec 

Street Serv Spec Sr 

(2) 

Utiliity Serv Spec 

(4) 

Sewer/Storm 

Collection Supervisor 

Lead Utility Serv Spec 

WWTP Operator I 

(3) 

WWTP Lab Tech 

WWTP Maintenance 

Supervisor 

Water Operator Sr 

(2) 

Water Operator 

(2) 

Electronics Technician 

Civil Engineer III 

Street Serv Spec 

(2) 

Utility Serv Spec Sr 

(4) 

WWTP CMMS Tech 

Civil Engineer I 

Automotive Equipment 

Technician Supervisor 

Utility Serv Spec 

(4) 

WWTP Maint Tech 

(4) 

Engineering Tech Sr 

Auto Equp Tech 

(2) 

Facilities/Inventory 

Supervisor 

Journey Electrician 

Eningineering Tech IV 

(2) 

Auto Tech Asst 

Lead Facilities 

Serv Spec 

WWTP Instrument 

Control Spec 

Facilities Serv 

Spec Sr 

Facilities Serv Spec 

(2) 

Utilities Serv Spec 

Cross Connection 

Control Specialist 

Forestry 

Manager 

Forestry Service 

Specialist Supervisor 

Forestry Serv Spec Sr 

(2) 

180

Table 1 

Net Assets by Component 

Last Nine Fiscal Years 

2003 2004 2005 2006 2007 2008 2009 2010 2011 

Governmental Activities 

Invested in capital assets, net of related debt $ 50,204,781 $ 49,164,535 $ 50,329,300 $ 58,958,873 $ 69,497,809 $ 72,451,892 $ 72,087,573 $ 66,905,386 $ 71,532,476 

Restricted 4,492,936 11,592,172 13,542,273 7,390,108 3,168,374 2,682,534 3,111,288 8,275,949 6,008,032 

Unrestricted 7,833,989 7,067,568 9,323,734 13,822,625 15,362,418 10,777,450 9,159,249 9,434,193 5,948,429 

Total governmental activities net assets 62,531,706 67,824,275 73,195,307 80,171,606 88,028,601 85,911,876 84,358,110 84,615,528 83,488,937 

Business-type activities 

Invested in capital assets, net of related debt 86,487,527 87,788,590 89,467,683 92,069,352 92,747,306 103,397,203 122,329,665 128,158,641 128,930,881 

Restricted 360,852 514,774 494,194 557,859 1,483,026 3,988,736 1,174,604 1,305,903 1,527,135 

Unrestricted 6,209,697 8,265,819 11,074,025 14,575,413 23,225,228 21,514,830 21,386,589 23,973,489 26,398,932 

Total business-type activities net assets 93,058,076 96,569,183 101,035,902 107,202,624 117,455,560 128,900,769 144,890,858 153,438,033 156,856,948 

Primary Government 

Invested in capital assets, net of related debt 136,692,308 136,953,125 139,796,983 151,028,225 162,245,115 175,849,095 194,417,238 195,064,027 200,463,357 

Restricted 4,853,788 12,106,946 14,036,467 7,947,967 4,651,400 6,671,270 4,285,892 9,581,852 7,535,167 

Unrestricted 14,043,686 15,333,387 20,397,759 28,398,038 38,587,646 32,292,280 30,545,838 33,407,682 32,347,361 

Total primary government net assets $ 155,589,782 $ 164,393,458 $ 174,231,209 $ 187,374,230 $ 205,484,161 $ 214,812,645 $ 229,248,968 $ 238,053,561 $ 240,345,885 

Total Net Assets 

2011 

2009 

Business-Type 

Governmental 

2007 

2005 

2003 

0 

20,000,000 

40,000,000 

60,000,000 

80,000,000 

100,000,000 

120,000,000 

140,000,000 

160,000,000 

180,000,000 

181

Table 2 

Changes in Net Assets 

Last Nine Fiscal Years 


2003 2004 2005 2006 2007 2008 2009 2010 2011 

Revenues 


Program Revenues 

Charges for Services $ 5,213,469 $ 6,408,743 $ 7,069,069 $ 7,898,109 $ 8,239,980 $ 8,911,480 $ 9,065,757 $ 7,974,533 $ 8,134,426 

Operating Grants and Contributions 1,360,384 1,904,575 1,505,305 964,454 1,350,646 2,321,404 2,226,968 2,685,281 1,862,766 

Capital Grants and Contributions 7,347,931 7,528,350 1,541,002 7,895,086 9,928,551 4,638,620 3,922,004 3,748,282 1,753,775 

General Revenues 

Property Taxes 6,966,861 7,005,388 6,991,232 7,329,167 7,920,916 7,799,723 8,490,418 8,553,934 8,546,532 

Sales Taxes 6,313,342 6,393,740 6,637,147 7,157,768 7,574,011 7,790,117 6,541,673 6,538,977 7,050,928 

Business Taxes 2,632,276 3,555,740 4,224,596 3,898,778 4,783,087 3,454,258 3,706,834 3,406,535 3,175,405 

Utility Taxes 3,986,704 4,055,931 4,296,416 4,744,302 4,974,578 5,087,768 4,753,803 4,531,307 4,512,670 

Other Taxes 2,611,599 2,598,693 2,938,131 3,567,985 2,984,146 2,572,169 2,461,170 2,391,050 2,384,628 

Other General Revenues 342,419 (131,583) 2,172,184 3,088,501 1,831,840 1,004,194 217,758 1,428,517 657,845 

Total Governmental Revenues 36,774,985 39,319,577 37,375,082 46,544,150 49,587,755 43,579,733 41,386,385 41,258,416 38,078,975 

Business-Type Activities 

Charges for Services 21,266,386 22,026,027 24,568,993 27,738,767 27,611,963 26,764,076 27,619,991 25,981,745 26,471,213 

Operating Grants and Contributions - - - - - 235,414 34,341 65,812 258,531 

Capital Grants and Contributions 1,200,151 2,553,628 1,279,260 755,136 4,936,686 8,449,263 3,882,290 7,417,318 2,580,408 

Sales Taxes 45,131 58,973 71,500 49,180 41,562 21,857 14,678 - 16,735 

Business Taxes 13,704 9,588 11,572 6,672 8,004 229 - 6,486 395 

Other General Revenues 54,414 (2,712) 187,537 487,531 913,859 1,005,523 556,994 584,246 613,062 

Total Business-Type Activities 22,579,786 24,645,504 26,118,862 29,037,286 33,512,074 36,476,362 32,108,294 34,055,607 29,940,344 

Total Primary Government Program Revenues $ 59,354,771 $ 63,965,081 $ 63,493,944 $ 75,581,436 $ 83,099,829 $ 80,056,095 $ 73,494,679 $ 75,314,023 $ 68,019,319 

Expenses 


General government $ 4,497,784 $ 3,178,781 $ 3,311,938 $ 4,036,679 $ 3,838,442 $ 4,799,392 $ 4,001,383 $ 3,250,587 $ 4,585,130 

Public safety 15,642,194 16,435,104 18,447,613 19,018,326 21,823,943 22,694,179 23,922,957 24,187,445 23,718,909 

Utilities and environment 193,048 183,645 205,404 374,985 223,469 226,975 219,431 219,631 

Transportation 3,823,484 6,442,549 4,453,072 7,731,187 8,936,077 8,914,778 4,214,922 4,012,477 4,235,164 

Economic Environment 2,247,355 2,916,242 2,463,469 2,863,004 2,601,899 3,146,023 2,031,753 3,310,097 2,231,951 

Mental/physical health 180,743 185,612 - - - - - - - 

Culture and recreation 3,552,084 4,633,144 5,115,632 5,581,830 6,429,966 6,859,463 5,944,853 6,510,247 5,975,233 

Interest on long-term debt 929,920 1,205,561 1,360,925 1,422,858 1,378,912 1,181,513 961,926 976,987 1,511,968 

Total Governmental Expenses 31,066,612 35,180,638 35,152,649 40,859,288 45,384,224 47,818,817 41,304,769 42,467,271 42,477,986 


Water 6,244,202 7,234,139 7,189,614 8,052,273 8,247,875 9,073,514 9,242,707 8,298,916 8,868,640 

Wastewater 7,879,292 8,425,512 8,409,503 8,387,319 8,589,358 9,012,578 8,927,299 9,009,876 9,822,019 

Golf Course 3,522,053 3,412,554 3,318,926 3,578,441 3,498,529 3,264,660 3,198,390 2,256,772 2,135,886 

Other Proprietary Funds 854,947 908,739 1,060,383 1,200,116 1,328,735 1,328,657 1,478,026 1,603,135 1,831,098 

Total Business-Type Activities 18,500,494 19,980,944 19,978,426 21,218,149 21,664,497 22,679,409 22,846,422 21,168,699 22,657,643 

Total Primary Government Program Expenses $ 49,567,106 $ 55,161,582 $ 55,131,075 $ 62,077,437 $ 67,048,721 $ 70,498,226 $ 64,151,191 $ 63,635,970 $ 65,135,629 

Change in Net Assets 


Excess of revenues over expenses $ 5,708,373 $ 4,138,939 $ 2,222,433 $ 5,684,862 $ 4,203,531 $ (4,239,084) $ 81,616 $ (1,208,855) $ (4,399,011) 

Transfers 1,162,029 1,153,453 1,673,717 1,291,437 1,944,641 1,973,245 4,175,924 3,610,764 3,737,965 

Governmental Activities Change in Net Assets 6,870,402 5,292,392 3,896,150 6,976,299 6,148,172 (2,265,839) 4,257,540 2,401,909 (661,046) 


Excess of revenues over expenses 4,079,292 4,664,560 6,140,436 7,819,137 11,847,577 13,796,953 9,261,872 12,886,908 7,282,701 

Transfers (1,162,029) (1,153,453) (1,673,717) (1,291,437) (1,944,641) (1,973,245) (4,175,924) (3,610,764) (3,737,965) 

Business-Type ActivitiesChange in Net Assets 2,917,263 3,511,107 4,466,719 6,527,700 9,902,936 11,823,708 5,085,948 9,276,144 3,544,736 

Governmental Activities Net Assets 

Net assets - beginning 55,732,512 62,531,706 69,299,157 73,195,307 80,171,606 82,507,135 85,911,876 84,358,110 84,615,528 

Prior period adjustment/special items 1,475,059 1,708,823 (140,726) (5,811,306) (2,144,491) (465,545) 

Net assets - ending 62,602,914 69,299,157 73,195,307 80,171,606 88,028,601 80,100,570 84,358,110 84,615,528 83,488,937 

Business-Type Activities Net Assets 

Net assets - beginning 90,139,144 93,058,076 96,569,183 101,035,902 107,202,624 123,593,896 128,900,769 144,890,858 153,438,033 

Prior period adjustment/special items (69,539) (360,978) 350,000 (705,529) 10,904,141 (728,969) (125,821) 

Net assets - ending 92,986,868 96,569,183 101,035,902 107,202,624 117,455,560 134,712,075 144,890,858 153,438,033 156,856,948 

Total Primary Government Net Assets $ 155,589,782 $ 165,868,340 $ 174,231,209 $ 187,374,230 $ 205,484,161 $ 214,812,645 $ 229,248,968 $ 238,053,561 $ 240,345,885 

182

Table 3 

Fund Balance of Government Funds 

Last Ten Fiscal Years 

GENERAL FUND 

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 

Reserved $ 95,337 $ 93,442 $ 16,070 $ 15,570 $ 14,970 $ 20,470 $ 19,070 $ - $ - $ 67,239 

Unreserved 1,108,222 881,433 2,410,089 3,531,157 4,386,943 4,084,868 1,313,146 1,957,308 3,049,878 3,340,207 

Total General Fund 1,203,559 974,875 2,426,159 3,546,727 4,401,913 4,105,338 1,332,216 1,957,308 3,049,878 3,407,446 

ALL OTHER GOVERNMENTAL FUNDS 

Reserved 77,421 71,938 72,949 1,564,096 1,054,224 176,435 198,472 350,758 391,078 4,847,486 

Unreserved, Reported In: 

Special Revenue Funds 6,134,056 5,247,909 3,745,126 4,593,224 5,025,387 6,251,037 5,867,682 5,758,691 4,488,327 446,822 

Capital Projects Funds 12,516,679 16,070,360 8,046,173 7,653,595 6,074,023 2,626,138 1,578,618 2,096,861 6,662,498 177,567 

Debt Service Funds 300,829 294,747 203,981 375,324 418,036 548,107 590,314 262,834 433,778 324,160 

Total All Other Governmental Funds 19,028,985 21,684,954 12,068,229 14,186,239 12,571,670 9,601,717 8,235,086 8,469,144 11,975,681 5,796,035 

TOTAL ALL GOVERNMENTAL FUNDS $ 20,232,544 $ 22,659,829 $ 14,494,388 $ 17,732,966 $ 16,973,583 $ 13,707,055 $ 9,567,302 $ 10,426,452 $ 15,025,559 $ 9,203,481 

183

Table 4 

Changes in Fund Balances of Government Funds 


2003 2004 2005 2006 2007 2008 2009 2010 2011 

REVENUES 

Taxes $ 21,066,589 $ 22,219,675 $ 23,762,468 $ 25,423,632 $ 26,572,963 $ 25,132,935 $ 24,259,262 $ 23,958,593 $ 24,139,778 

Licenses and Permits 720,506 862,913 1,138,578 1,043,642 1,160,778 1,037,771 1,174,918 1,165,394 1,233,719 

Intergovernmental 10,292,514 11,907,911 4,665,774 10,574,163 10,004,467 8,846,813 8,126,087 8,266,451 5,650,308 

Charges for services 3,467,422 3,795,272 4,647,098 5,214,339 4,645,238 5,005,728 5,188,790 5,648,907 4,950,225 

Fines and forfeits 833,772 751,536 721,703 868,427 1,022,563 1,689,080 1,929,836 1,581,937 1,536,690 

Miscellaneous 1,762,139 1,681,959 2,634,054 3,101,742 3,107,379 2,497,255 1,636,519 2,962,238 1,706,691 

Total Revenues 38,142,942 41,219,266 37,569,675 46,225,945 46,513,388 44,209,582 42,315,412 43,583,520 39,217,411 

EXPENDITURES 

Current 

General Government 5,446,515 5,176,259 5,097,706 5,628,413 6,389,555 6,830,197 6,793,202 6,878,458 7,237,760 

Public Safety 14,622,354 13,493,936 14,817,115 15,516,122 17,418,932 21,205,949 22,222,451 22,369,568 21,787,632 

Utilities and Environment 193,048 195,122 195,461 217,600 374,985 223,469 226,975 219,431 219,631 

Transportation 3,715,299 3,350,876 2,945,199 6,295,350 7,652,880 7,401,334 3,372,750 3,010,848 3,135,657 

Economic environment 2,239,290 3,003,305 2,576,379 2,795,953 2,521,648 3,142,196 1,950,417 3,269,259 2,292,909 

Mental/physical health 180,743 185,612 68,131 71,285 71,379 73,525 74,922 75,126 75,573 

Culture and recreation 3,131,506 4,121,492 4,327,569 4,873,362 5,313,236 5,357,250 4,548,291 4,867,545 4,364,162 

Debt Service: 

Principal 714,000 737,500 1,060,863 1,367,000 1,562,499 986,000 1,035,500 771,500 1,382,500 

Interest and other debt issue costs 1,099,157 1,190,262 1,367,191 1,409,746 1,363,534 1,165,883 946,444 964,772 1,402,902 

Capital 16,622,050 17,842,919 4,022,693 10,722,720 8,090,180 4,515,778 4,874,658 9,361,248 7,256,768 

Intergovernmental Payments - - - - - - - - 42,203 

Total Expenditures 47,963,962 49,297,283 36,478,307 48,897,551 50,758,828 50,901,581 46,045,610 51,787,755 49,197,697 

Excess (deficiency) of revenues (9,821,020) (8,078,017) 1,091,368 (2,671,606) (4,245,440) (6,691,999) (3,730,198) (8,204,235) (9,980,286) 

over (under) expenditures 

OTHER FINANCING SOURCES (USES) 

Proceeds of Long Term Debt 10,865,000 800,000 1,671,000 - - - - 19,407,267 9,675,000 

Payments to Refunded Escrow Agent - - (1,661,309) - - - - (10,387,010) (9,675,000) 

Capital Asset Donation & Disposal - 5,958 2,659,534 2,700,538 1,467,967 428,319 398,759 40,930 511,823 

Insurance Recoveries - - - - - - 14,664 18,629 1,251 

Transfers in 5,075,298 4,955,598 6,377,743 9,768,469 8,957,389 6,461,827 7,415,810 5,630,979 6,921,147 

Transfers out (3,753,180) (5,705,285) (6,885,610) (10,596,716) (9,445,689) (4,195,667) (3,239,886) (2,020,214) (3,282,833) 

Total other financing sources and uses 12,187,118 56,271 2,161,358 1,872,291 979,667 2,694,479 4,589,347 12,690,581 4,151,388 

OTHER CHANGES IN FUND BALANCE 

Change in Reserves for Inventory (10,023) (72,486) (14,148) 39,932 (755) (1,507) - (10,666) 6,820 

Net change in fund balances 2,356,075 (8,094,232) 3,238,578 (759,383) (3,266,528) (3,999,027) 859,149 4,475,680 (5,822,078) 

Fund balances-beginning 20,232,545 22,588,620 14,494,388 17,732,966 16,973,583 13,707,055 9,567,302 10,426,451 15,025,559 

Prior Period Adjustments - - - - - (140,726) - 123,428 - 

Fund balances-ending $ 22,588,620 $ 14,494,388 $ 17,732,966 $ 16,973,583 $ 13,707,055 $ 9,567,302 $ 10,426,451 $ 15,025,559 $ 9,203,481 

Debt service as a percentage of 

non-capital expenditures 5.79% 6.13% 7.48% 7.27% 6.86% 4.64% 4.81% 4.09% 6.64% 

25,000,000 

20,000,000 

Beginning Fund 

Balance 


15,000,000 

10,000,000 

5,000,000 

- 

2003 2004 2005 2006 2007 2008 2009 2010 2011 

184

Table 5 

Assessed and Estimated Actual Value of Taxable Property 


Assessed and Estimated Actual Value 

Percent 

Fiscal 

Increase 

Year Real Property Personal Property* Total (Decrease) 

2002 1,358,494,142 150,607,757 1,509,101,899 1.81 

2003 1,447,949,250 137,191,146 1,585,140,396 5.04 

2004 1,588,499,381 125,299,389 1,713,798,770 8.12 

2005 1,722,154,076 125,883,139 1,848,037,215 7.83 

2006 2,089,518,973 133,373,551 2,222,892,524 20.28 

2007 2,557,714,553 134,674,238 2,692,388,791 21.12 

2008 2,974,663,326 140,113,102 3,114,776,428 15.69 

2009 2,950,336,030 134,404,987 3,084,741,017 (0.96) 

2010 2,738,164,824 161,319,684 2,899,484,508 (6.01) 

2011 2,592,959,827 155,787,967 2,748,747,794 (5.20) 

Source: Kitsap County Assessor's Office 

185

Table 6 

Property Tax Rates 

Direct and Overlapping Governments 


Direct Rates 

City Mileage 

Overlapping Rates 

Bremerton School District 

Fiscal Operating EMS Debt Service Total City Kitsap County State School Operating Debt Total Bremerton Port of Bremerton Public Utility Kitsap Regional Total Total Direct & 

Year Mileage Mileage Mileage Mileage Mileage Mileage Mileage Mileage School Mileage Mileage Debt Mileage Library Mileage Overlapping Rates Overlapping Rates 

2002 3.30000 0.49620 0.15020 3.94640 1.66990 3.14750 3.08960 1.72630 4.81590 0.39060 0.11190 0.10640 0.48340 10.72560 14.67200 

2003 3.20220 0.48150 0.75100 4.43470 1.60170 2.92670 3.20280 1.63560 4.83840 0.38470 0.10590 0.10180 0.46230 10.42150 14.85620 

2004 3.02778 0.50000 0.62376 4.15154 1.41320 3.07972 3.07238 1.50870 4.58108 0.37595 0.09925 0.09978 0.45270 10.10168 14.25322 

2005 2.85463 0.47265 0.49682 3.82410 1.30856 2.96103 2.91888 1.41966 4.33854 0.34628 0.08733 0.09221 0.41963 9.55357 13.37767 

2006 2.46012 0.40695 0.47883 3.34590 1.13108 2.59911 2.54897 1.18100 3.72997 0.30368 0.07304 0.07970 0.36159 8.27816 11.62406 

2007 2.10316 0.34805 0.39588 2.84710 0.96251 2.29576 2.40579 0.97236 3.37815 0.25940 0.50933 0.06782 0.30765 7.78062 10.62772 

2008 1.90323 0.31487 0.29256 2.51065 0.87703 2.02829 2.22231 0.96519 3.18750 0.23606 0.45766 0.06180 0.28021 7.12855 9.63919 

2009 1.96901 0.50000 0.29004 2.75905 0.90091 2.02559 2.43646 0.97730 3.41377 0.28150 0.01427 0.06348 0.28792 6.98743 9.74648 

2010 2.16239 0.50000 0.30911 2.97151 0.98964 2.13360 2.78147 0.97671 3.75818 0.29218 0.03215 0.06847 0.32040 7.59463 10.56613 

2011 2.32957 0.50000 0.29627 3.12583 1.02506 2.37752 3.06517 1.07096 4.13613 0.30854 0.03302 0.07376 0.34726 8.30129 11.42712 

Direct Property Tax Rate 

Overlapping Property Tax Rate 

Mileage 

5.00000 

4.50000 

4.00000 

3.50000 

3.00000 

2.50000 

2.00000 

1.50000 

1.00000 

0.50000 

0.00000 

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 

Mileage 

12.00000 

10.00000 

8.00000 

6.00000 

4.00000 

2.00000 

0.00000 

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 


186

Table 7 

Principal Property Taxpayers 

Current Year and Nine Years Ago 

2011 2002 

Percent 

Percent 

Assessed of Total Assessed of Total 

Name Type of Business Rank Valuation Assessed Value Rank Valuation Assessed Value 

Puget Sound Energy Utility 1 $ 29,961,881 

1.1% 1 $ 34,376,104 

2.2% 

Qwest Corporation Telephone Utility 2 18,310,864 0.7% 

Kitsap Community Credit Union Finance 3 15,704,050 0.6% 

HCK2 LLC Fairfield Inn & Suites Mgmt 4 13,379,830 0.5% 

R&L Property Management HOA Condo Management 5 12,709,410 0.5% 

Heartland Automobile Prop LLC Retail-Automotive 6 10,741,190 0.4% 

Hotel Concepts of Kitsap LLC Hotel Management 7 10,724,290 0.4% 

Bremer Trust Commercial Property 8 10,167,230 0.4% 4 8,242,000 0.5% 

EP Holdings LLC Real Estate Management 9 10,106,760 0.4% 

AEWSH Bay Pointe Senior Housing LLC Retirement Apartments 10 8,771,220 0.3% 

U. S. West Telephone Utility 2 24,541,428 1.6% 

Northwest Corporate Campus LLC Land Development 3 12,509,540 0.8% 

Bay Point Retirement Community Retirement Apartments 5 7,344,979 0.5% 

Merit Company Community Center 6 6,729,000 0.4% 

Erlands Associates LLC Apartments 7 6,688,000 0.4% 

Viewcrest Villages Residential Properties 8 6,683,000 0.4% 

Fir Lane Terrace Conv Ctr Convealescent Center 9 6,504,000 0.4% 

Beta Ballard LLC Community Center 10 6,231,000 0.4% 

Total Taxable Assessed Value 

of 10 Largest Taxpayers 140,576,725 5.1% 119,849,051 7.6% 


of all Other Taxpayers 2,608,171,069 94.9% 1,357,834,996 86.6% 


of all Taxpayers $ 2,748,747,794 

100% $ 1,568,585,817 

100% 


187

Table 8 

Property Tax Levies and Collections 


(In Thousands) 

Current % of Delinquent Total % of Total Outstanding % of Outstanding 

Fiscal Tax Tax Tax Levy Tax Tax Tax Collections Delinquent Delinquent 

Year Levy Collections Collected Collections Collections to Tax Levy Taxes to Tax Levy 

2002 5,952 5,667 95.21 223 5,890 98.97 448 7.52 

2003 7,011 6,642 94.74 196 6,838 97.54 546 7.78 

2004 7,105 6,784 95.48 195 6,979 98.23 523 7.36 

2005 7,065 6,801 96.26 214 7,015 99.29 498 7.05 

2006 7,431 7,188 96.73 308 7,496 100.87 631 8.49 

2007 7,658 7,406 96.71 436 7,842 102.40 425 5.55 

2008 7,816 7,498 95.93 190 7,688 98.36 506 6.47 

2009 8,507 8,064 94.79 192 8,256 97.05 735 8.64 

2010 8,613 8,209 95.31 411 8,620 100.08 669 7.77 

2011 8,590 8,278 96.37 283 8,561 99.66 655 7.63 

188

Table 9 

Ratio of Net General Bonded Debt 

To Assessed Value and Net Bonded Debt Per Capita 


G.O. Less Debt % Net Bonded 

Fiscal Assessed Bonded Service Net Bonded Debt to Debt Per 

Year Population* Value** Debt Fund Debt Assessed Value Capita 

2002 38,604 1,509,101,899 22,986,363 356,523 22,629,840 1.50 586 

2003 38,730 1,585,140,396 26,962,502 375,436 26,587,066 1.68 686 

2004 37,520 1,713,798,770 33,170,000 273,708 32,896,292 1.92 877 

2005 34,580 1,848,037,215 31,875,139 401,164 31,473,975 1.70 910 

2006 35,910 2,222,892,524 30,318,664 457,626 29,861,038 1.34 832 

2007 35,810 2,692,388,791 28,619,400 573,654 28,045,746 1.04 783 

2008 36,860 3,114,776,428 27,424,767 623,385 26,801,382 0.86 727 

2009 36,620 3,084,741,017 26,847,185 313,948 26,533,237 0.86 725 

2010 36,190 2,899,484,508 35,705,685 474,303 35,231,382 1.22 974 

2011 38,790 2,748,747,794 39,511,239 426,513 39,084,726 1.42 1,008 

* State of Washington Office of Financial Management 

** Kitsap County Assessor 

189

Table 10 

Computation of Direct and Overlapping Debt 

December 31, 2011 

Gross General Percentage Amount 

Obligation Debt Applicable Applicable 

Jurisdiction Outstanding To Bremerton To Bremerton 

City of Bremerton 39,511,239 100.00 39,511,239 

Kitsap County 116,445,722 9.67 11,260,301 

Port of Bremerton 7,895,000 23.23 1,834,009 

School District #100 20,051,812 75.49 15,137,113 

So. Kitsap Schools - Voted 3,428,079 0.17 5,828 

TOTAL 187,331,852 67,748,489 

190

Table 11 

Computation of Legal Debt Margin 

as of December 31, 2011 

Total Taxable property Value 2,548,965,492 for collection in 2012 

2.5% ($63,724,149) general purposes limit is allocated between: 

Up to 1.5% debt without a vote (councilmanic) 38,234,482 

Less: outstanding debt 29,226,239 

Less: contracts payable 3,676,914 

Less: excess of debt with a vote 

Add: available assets 2,174,648 

Equals: remaining debt capacity without a vote 7,505,977 

1% general purposes debt with a vote 25,489,655 

Less: outstanding debt 10,285,000 

Less: contracts payable 

Add: assets available 20,635 

Equals: remaining debt capacity with a vote 15,225,290 

2.5% utility purpose limit, voted 63,724,137 

Less: outstanding debt 


Add: assets available 

Equals: remaining debt capacity - utility purpose, voted 63,724,137 

2.5% open space, park and capital facilities , voted 63,724,137 

Less: outstanding debt 


Add: assets available 

Equals remaing debt capacity - open space park and capital facilities, voted 63,724,137 

191

Table 12 

Ratio of Annual Debt Service Expenditures for 

General Bonded Debt to Total General Expenditures 


Ratio of Debt 

Total Total Service To General 

Fiscal Debt General Expenditures 

Year Principal Interest Service Expenditures (Percent) 

2002 865,000 201,052 1,066,052 35,808,218 2.98 

2003 714,000 876,982 1,590,982 36,418,718 4.37 

2004 697,500 1,017,920 1,715,420 35,762,460 4.80 

2005 2,650,863 1,098,277 3,749,140 38,144,147 9.83 

2006 1,231,475 1,145,958 2,377,433 46,186,270 5.15 

2007 1,359,264 1,098,346 2,457,610 51,035,603 4.82 

2008 839,633 997,368 1,837,001 50,836,047 3.61 

2009 875,582 884,224 1,759,806 44,270,529 3.98 

2010 10,086,500 1,146,254 11,232,754 55,266,312 20.32 * 

2011 11,057,500 1,395,963 12,453,463 54,480,070 22.86 ** 

Includes general, special revenue and debt service funds; does not include Golf Course Bonds. 

*Includes $9,315,000 of refunded debt. 

** Includes $9,675,000 of refunded debt 

192

Table 13 

Water and Sewer Revenue Bond Coverage 


Maintenance & Net Revenue Current 

Fiscal Gross Operating Available For Current Coverage 

Year Revenue Expenses* Debt Service Principal Interest Total Ratio 

2002 16,447,132 8,770,277 7,676,855 2,025,000 735,200 2,760,200 2.78 

2003 16,600,789 9,000,574 7,600,215 2,145,000 657,620 2,802,620 2.71 

2004 17,379,274 10,432,584 6,946,690 2,270,000 533,720 2,803,720 2.48 

2005 19,516,612 11,751,679 7,764,933 2,390,000 413,410 2,803,410 2.77 

2006 21,732,894 10,951,004 10,781,890 2,555,659 305,144 2,860,803 3.77 

2007 23,009,152 11,486,862 11,522,290 2,815,000 242,816 3,057,816 3.77 

2008 23,021,132 13,023,575 9,997,557 305,000 223,202 528,202 18.93 

2009 22,697,794 13,160,506 9,537,288 320,000 210,148 530,148 17.99 

2010 22,172,232 12,563,519 9,608,713 330,000 196,452 526,452 18.25 

2011 22,869,304 12,807,726 10,061,578 335,000 182,328 517,328 19.45 

* Net of depreciation, amortization and City taxes. 

193

Table 14 

Demographic Statistics 


Fiscal Population * Personal** Income School *** # of **** Rate of ***** 

Year Number Income ($000) Per Capita Enrollment Housing Units Unemployment 

2002 38,604 1,219,605 31,593 5,894 16,576 6.1 

2003 38,730 1,265,712 32,680 5,787 16,617 5.4 

2004 37,520 1,299,639 34,639 5,703 16,615 5.9 

2005 34,580 1,287,196 37,224 5,412 16,607 5.1 

2006 35,910 1,382,427 38,497 5,209 16,615 4.7 

2007 35,810 1,486,858 41,521 4,998 16,797 4.4 

2008 36,860 1,574,351 42,712 5,061 17,171 4.4 

2009 36,620 1,568,169 43,404 4,835 17,170 7.4 

2010 36,190 1,530,837 42,300 4,855 17,273 7.3 

2011 38,790 1,640,817 42,300 5,175 16,915 7.6 

* State of Washington, Office of Financial Management 

** U.S. Department of Commerce - Bureau of Economic Analysis (County data prorated based on local 

population) 

*** State of Washington Office of Financial Management - Office of Superintendent of Public Instruction 

**** State of Washington, Office of Financial Management 

***** State of Washington, Employment Security Department 

194

Table 15 

Miscellaneous Statistics 

DATE OF INCORPORATION 

October 14, 1901 

FORM OF GOVERNMENT 

Council - Mayor 

Type of Government 

Home-Rule Charter 

Demographics in 2012 

Total Area for City of Bremerton 

26.9 Square Miles 

Number of City Employees in 2013 

Full-Time Equivalents 308.88 

Fire Protection 

Number of Personnel 56 

Number of Stations 3 

Fire and Aid Calls - 2011 6,810 

Priority 1 Response Time (minutes) 4:58 

Police Protection 

Number of Police Officers 58 

Calls for Service - 2011 56,547 

Average Priority 1 Response Time (minutes) 3:02 

Average Priority 2 Response Time (minutes) 3:37 

Parks & Recreation 

Number of Developed Parks 31 

Number of Park Acres 709.50 

Senior Centers 1 

Bremerton Family YMCA 1 

Community Pool - Jarstad Aquatic Center 1 

Golf - Gold Mountain Golf Complex 1 

Ice Arena - Bremerton Ice Arena 1 

Business Licenses 

Number of Business Licenses Issued - 2012 5727 

Number of Business Licenses Issued in City Limits 2584 

195

Table 15 Continued 

Water Utility Services 

Residential Accounts 16,463 

Commercial Accounts 1,810 

Storage Capacity (gallons) 33,240,000 

Casad Dam Capacity (gallons) 

1.4 bil 

Average Daily Demand (millions per gallon-MG) 6.3 

Reservoirs 16 

Watershed Land (square miles) 12.96 

Sources: 

Surface Supply (MG) 1,281 

Ground Supply (MG) 1,017 

Miles of Main 322 

Bremerton supplies 3 billion gallons of water each year to 55,000 people, representing 36% of all the water supplied in Kitsap County. 

Bremerton regularly monitors the physical, chemical, and bacteriological characteristics to ensure that the drinking water is safe and 

water quality is the best possible. 

Sewer Utility Services 

Residential Sewer Accounts 9,642 

Commercial Sewer Accounts 928 

Miles of Main 141 

Miles of Force Main 31 

Sewage Pump Stations 39 

Grinder Pump Stations 82 

Westside Wastewater Treatment Plant: 

Average Annual Flow - MGD 5.0 

Hydraulic Peak Capacity - MGD 45 

Permitted Average 12.5 

Eastside CSO Plant 

Peak Treatment Capacity - MGD 20 

Bremerton's sewage system provides sewer service to approximately 37,000 people. The wastewater collection system serves City 

residents as well as nearby areas in unincorporated Kitsap County. 

Stormwater Utility Services 

Residential Accounts 9,886 

Commercial Accounts 1,032 

Miles of Mains 114 

It is the mission of the Stormwater Program within the Department to control 

flooding, enhance water quality, protect sensitive habitat areas, and optimize the 

recharge of local aquifers. 

196

Table 15 Continued 

City Streets 

Street Miles 135 

State Highway Miles 19 

Miles of Sidewalks 115 

Signalized Traffic Intersections 40 

Street Lights: 

City Owned 371 

Leased from Puget Sound Energy 1,699 

Signs, Crosswalks & Lane Markings 7,700 

Forestry 

Water and Utlity Forest Lands (acres) 8,300 

Miles of Forest Roads 51 

Timber Harvested (board feet) - 2012 

1.3 mil 

Biosolids applied (cubic yards) - 2012 3,700 

Reforestation (seedlings planted) - 2012 23,100 

Public Schools 

Bremerton is served primarily by Bremerton School District #100. A small percentage of children attend Central Kitsap School District 

#401. 

Elementary 6 

Middle School 1 

Junior High 1 

High School 1 

Vocational School 1 

Colleges 

Olympic College 

Navy College 

1600 Chester Ave., Bremerton 

Naval Kitsap Bremerton 

360 792-6050 2255 Cole Ave. Bldg. 853, Bremerton 

1 800 259-6718 

360 476-4282 Ext. 9176 

Hospitals 

Harrison Medical Center 

Naval Hospital Bremerton 

2520 Cherry Ave., Bremerton 1 Boone Road, Bremerton 

360 377-3911 1 800 422-1383 

Local Transportation 

Washington State Ferries 

Seattle Bremerton Route - Total Annual Rides (2011) 2,361,563 

Kitsap Transit (2011) 

Foot Ferry 

Annual Rides - Port Orchard & Annapolis 454,649 

Buses (County Wide) 

Annual Bus Rides 2,914,402 

Kitsap Access Bus 302,500 

Sources: Washington State Ferries 

Kitsap Transit 

197

CITY OF BREMERTON 

Schedule of Insurance 

201 

Company, Policy 

Number & Term Coverage Limits 

Ironshore Specialty Insurance 

Company 

Policy # 000116002 

02/01/2012 to 02/01/2013 

Excess Liability: 

Personal Injury, Property 

Damage, Public Officials 

E&O, Employment 

Practices Liability, 

Employee Benefit Liability 

Retained Limit: 

$5,000,000 Each Occurrence/ Wrongful Act 

$5,000,000 Products / Completed Ops aggregate 

$5,000,000 Public Officials aggregate 

$5,000,000 Employment Practices aggregate 

$5,000,000 Employee Benefits aggregate 

$250,000 Each Occurrence/ Wrongful Act 

Safety National Casualty 

Corporation 

Policy # SP4045721 


Lexington Insurance Co. 

Policy #014498252 

12/31/2011 to 12/31/2012 

Excess Workers' 

Compensation: 

Workers' Compensation and 

Employers Liability 

Property: 

Risk of physical loss and 

damage to real and personal 

property including 

Earthquake and Flood 

Statutory Workers' Compensation 

$1,000,000 Employers’ Liability 

$450,000 SIR Per Occurrence Workers’ Compensation 

$450,000 SIR Per Occurrence Employers’ Liability 

$750,000 SIR Per Occurrence USL&H and Maritime 

$100,000,000 

$50,000,000 

$100,000 

3% 

$100,000 

$100,000 

$50,000 

1 Day 

Loss Limit excess of applicable deductible 

Aggregate on Earthquake & Flood; and subject 

to various other sublimits per policy. 

Deductible - All perils except 

Deductible - On earthquake, subject to 

$100,000 minimum 

Deductible –On Flood 

Deductible - On Windstorm or Hail 

Deductible – Boiler & Machinery 

Off Premises Power Quualifying Period 

Great American Insurance 

Company 

Policy # GVT124-39-25-13 


Employee Blanket Bond, 

including Faithful 

Performance 

$1,000,000 Employee Dishonesty 

$1,000,000 Computer Fraud 

$25,000 Deductible Per Occurrence 

Indian Harbor Insurance 

Company 

Policy No. PEC000932403 


Pollution & Remediation 

Legal Liability 

$1,000,000 Each Pollution Condition 

$1,000,000 Aggregate 

$100,000 SIR Each Pollution Condition 

198

Glossary 

Accounting System 

The set of records and procedures that are 

used to record, classify, and report information 

as to the financial status and operating 

conditions of an entity. 

Accrual Basis of Accounting 

Under this accounting method, transactions 

are recognized when they occur, regardless of 

the timing of related cash receipts and disbursements. 

Proprietary (enterprise and internal 

service) and non-expendable trust funds 

use this basis of accounting. 

Actual 

Actual, as used in the fund summaries, revenue 

summaries and department and division 

summaries within the budget document, 

represents the actual financial results. This 

category is presented on a budgetary basis, 

and thus excludes full-accrual audit items 

such as depreciation and amortization. 

Ad Valorem Tax 

A tax based on the assessed value of a property. 

Adopted Budget 

Adopted, as used in the fund summaries and 

department and division summaries within the 

budget document, represents the final budget 

approved by the City Council. The adopted 

budget becomes effective January 1st. Subsequent 

to adoption, Council may make changes 

throughout the year. 

Appropriation 

An authorization made by the City Council 

that permits officials to make expenditures or 

incur obligations against governmental resources. 

Appropriations are usually made for 

fixed amounts and are typically granted for a 

one year period. Multi-year appropriations 

can also be established for capital project and 

other special purpose funds. Multi-year appropriation 

authority remains in effect until 

the amount appropriated has been totally expended 

or until the fund, program, or project 

is closed because its assigned purpose has 

been changed or accomplished. 

Assessed Valuation 

The assessed value (AV) set on taxable property 

as a basis for levying property taxes 

placed upon real and personal property by the 

Kitsap County Assessor. 

Assets 

Resources having a monetary value and that 

are owned or held by an entity. 

Audit 

An annual financial report prepared by an independent 

auditor. A comprehensive audit 

document contains a summary statement of 

the scope of the audit, explanatory comments 

concerning any exceptions to generally accepted 

auditing standards, explanatory comments 

concerning verification procedures, financial 

statements and schedules, statistical 

information, supplemental comments, and any 

finding or recommendations. 

Glossary 

199

B.A.R.S. 

The prescribed “Budgeting, Accounting and 

Reporting System” where compliance is required 

for all governmental entities within the 

State of Washington. 

Balanced Budget 

Revenues (including Beginning Fund Balance) 

equals or exceeds expenditures 

(including Ending fund Balance). 

Beginning Fund Balance 

The beginning fund balance is the residual 

fund balances representing unused funds 

brought forward from the previous financial 

year (ending fund balance). 

Bond 

A debt instrument with a written promise to 

pay a specified principal amount along with 

periodic interest at specific future dates. 

Bonds are typically used for financing of specific 

capital expenditures. 


A budget is a financial operational plan including 

an estimate of proposed expenditures 

and the means of financing them. Used without 

any modifier, the term usually indicates a 

financial plan for a certain period of time, 

typically one or two years. In practice, the 

term budget is used in two ways. Sometimes 

it designates the financial plan presented for 

adoption and other times it designates the plan 

finally approved. It is usually necessary to 

specify whether the budget under consideration 

is preliminary and proposed, or whether 

the appropriating body has approved it. 

Budget Amendment 

A change to a budget adopted in accordance 

with State law. A budget may be amended to 

increase expenditures/expenses at the fund 

level by ordinance without public notice or 

public hearing requirements, when unanticipated 

revenues occur or emergencies exist 

(RCW 35A.33.080 and 35A.33.120). Also 

called Supplemental Appropriation. 

Budget Calendar 

A schedule of key dates or milestones that the 

City follows in preparation and adoption of 

the budget. 

Budget Document 

A written report showing a government’s 

comprehensive financial plan for a specified 

period, typically one or two years, that includes 

both capital and operations. 

Budget Message 

Written explanation of the budget as proposed 

by the Mayor including the City’s financial 

priorities, policies, and target goals for the 

coming budget period. 

Budgetary Basis 

Budgets are adopted on a basis consistent 

with Generally Accepted Accounting Principles 

(GAAP), with the exception that neither 

depreciation nor amortization is budgeted for 

proprietary funds and bond principal in the 

enterprise funds is subject to appropriation. 

Capital (Outlay/Asset) 

Expenditures made to acquire, reconstruct, or 

construct major fixed or capita assets. A 

Glossary 

200

fixed asset is a tangible object of a long-term 

character that will continue to be held or used 

such as land, buildings, machinery, furniture, 

and other equipment. A capital asset must 

exceed $5,000 in cost and have an expected 

live expectancy of 12 months. For purposes 

of this definition, a “fixed asset” includes a 

group of items purchased together that will be 

used for a “single purpose” that could not be 

used effectively by themselves. 


Account for the acquisition or construction of 

major capital facilities, with exception to 

those facilities financed by proprietary and 

trust funds. 

Capital Improvement Program (CIP) 

A plan for a capital expenditure to be incurred 

each year over a period of five or more future 

years setting forth each capital project, the 

amount to be expended in each year, and the 

method of facing those expenditures. 

Cash Management 

Management of cash necessary to pay for 

government services while investing temporary 

cash excesses in order to earn investment 

income. Includes forecasting inflows and outflows 

of cash, mobilizing cash to improve its 

availability for investment, establishing and 

maintaining banking relationships, and investing 

funds in accordance with the City’s investment 

policy objectives. 


Includes a wide variety of fees charged for 

services provided to the public and other 

agencies. 

Comprehensive Plan 

An official statement of the goals, objectives 

and physical plan for the development of the 

City. Contains a narrative of goals, objectives 

and policies that describe the desired form, 

nature and rate of City development. 

Consumer Price Index 

A statistical description of price levels provided 

by the U.S. Department of Labor. The 

index is used as a measure of the increase in 

the cost of living (i.e., economic inflation). 

Contingency 

A budgetary reserve set aside for emergencies 

or unforeseen expenditures not otherwise 

budgeted. Contingency may be appropriated 

for a specific purpose by the City Council 

upon the approval of a resolution. The City 

can separate contingencies into those that are 

designated for specific purposes and undesignated 

(also see Designated Contingency and 

Unappropriated Ending Fund Balance). 

Debt Service 

Principal and Interest on outstanding bonds 

due and payable during the fiscal year. 


Established to account for the accumulation of 

resources and for the payment of general obligation 

debt that have been approved by the 

voters. It would exclude Enterprise fund debt 

and contractual obligations accounted for in 

other individual funds. 

Glossary 

201

Department 

An organizational unit usually within a fund, 

though in a broader sense, a department can 

encompass more than one fund. Departments 

can further be segregated into Divisions. 

Division 

A functional unit within a department consisting 

of one or more cost centers engaged in 

activities supporting the unit’s mission and 

objectives. 

Depreciation 

Expiration in the service live of capital assets 

attributable to wear and tear, deterioration, 

action of physical elements, inadequacy or 

obsolescence. 

Designated Contingency 

Amounts set aside for anticipated nonrecurring 

cash flow needs. Includes items 

such as moving and remodeling, major building 

repairs, emergency management and capital 

project or equipment purchases. 

Employee Benefits 

Contributions made by a government to meet 

commitments or obligations for employeerelated 

expenses. Included is the government’s 

share of costs for social security and 

the various pension, medical and life insurance 

plans. 

Encumbrance 

Amount of money committed and set aside, 

but not yet expended, for the purchases of 

goods or services. 


The residual non-restricted funds that are 

spendable or available for appropriation after 

the end of the fiscal year, or during the fiscal 

year, if a state of emergency is declared by the 

Mayor. 


Established to account for operations, including 

debt service that are financed and operated 

similarly to private businesses—where 

the intent is the service is self-sufficient, with 

all costs supported predominantly by user 

charges. 

Expenditures/Expenses 

The type of accounts that record transactions 

for the cost of goods received or services rendered 

whether cash payments have been made 

or not. These accounts are called expenditures 

on the modified accrual basis of accounting 

and expenses on the accrual basis. 

Fees 

Charges for specific Service in connection 

with providing a service, permitting and activity 

or imposing a fine. 

Fiscal Management 

A government’s directive with respect to 

revenues, spending, reserves and debt management 

as these relate to governmental services, 

programs and capital investment. Financial 

policy provides an agreed upon set of 

principles for the planning and programming 

of governmental budgets and its funding. 

Glossary 

202

Fiscal Year 

A twelve-month period designated as the operating 

year for accounting and budgeting 

purposes in an organization. The City of 

Bremerton’s fiscal year is January 1 through 

December 31. 

Franchise Fee 

Charged to all utilities operating within the 

City and is a reimbursement to the General 

fund for the utility’s use of City streets and 

right-of-ways. 

Full-Time Equivalent (FTE) 

An expression of staff in terms of full-time 

employment (40 hours per week). For example, 

a person who works 40 hours per week is 

described as 1 FTE and 20 hours per week 

as .50 FTE. 

Fund 

An independent fiscal and accounting entity 

with a self-balancing set of accounts recording 

cash and/or other resources together 

with all related liabilities, obligations, reserves, 

and equities that are segregated for the 

purpose of carrying on specific activities or 

attaining certain objectives. 

Fund Balance 

The amount of an entity’s assets above the 

amount of its liabilities. A negative fund balance 

is sometimes called a deficit. An undesignated 

fund balance reflects historical receipts 

less than historical expenditures in nonproprietary 

funds. When all designated and 

reserved resources are removed or deducted in 

arriving at the year-end undesignated fund 

balance, the remaining value is that available 

for budgetary appropriation. Also called Ending 

Fund Balance. 

General Fund 

Accounts for all receipts and disbursement 

transactions associated with ordinary City operations 

not required to be accounted for in 

another fund. This fund is both tax and general 

revenue supported. Major revenue 

sources for the General Fund include property, 

sales, excise taxes, and miscellaneous 

permits and fees. 

General Long-term Debt 

Represents any unmatured debt not considered 

to be a fund liability. General Obligation 

Bonds (G.O. Bonds) are secured by the full 

faith and credit of the issuer. G.O. bonds issued 

by local units of government are secured 

by a pledge of the issuer’s property taxing 

power. Usually issued to pay for general 

capital improvements such as parks and City 

facilities. 


Funds generally used to account for taxsupported 

activities. There are five different 

types of governmental funds: the general 

fund, special revenue funds, debt service 

funds, capital projects funds, and permanent 

funds. 

Grant 

A contribution by one government unit to another. 

The contribution is usually made to aid 

in the support of a specified function. 

Glossary 

203

Infrastructure 

Public domain capital assets such as roads, 

bridges, streets, sidewalks and similar assets 

that are immovable. 

Indirect Charges 

Administrative and overhead costs that are 

incurred in one area, but charged to another. 

These charges are budgeted as interfund transfers. 

Interfund Transfers 

Appropriation category used in the City’s 

budget resolution which includes amounts 

distributed from one fund to pay for services 

provided by another fund. Transfers from the 

other funds are appropriated as expenditures. 

Intergovernmental Revenues 

Levied by one government but shared on a 

predetermined basis with another government 

or class of governments. 

Interlocal Agreement 

A contract between two government entities 

whereby one government assumes the lead 

responsibility of a project that overlaps both 

jurisdictions. 


Account for the financing of goods and services 

provided by one department or agency 

to other departments or agencies of government, 

or to other governments, on a cost reimbursement 

basis. 

Levy 

Gross amount of property taxes imposed on 

the assessed value of taxable property. The 

net amount received by a government will be 

less than the gross levy as a result of delinquent 

or uncollectible payments or early payment 

discounts. Budgets are developed on the 

basis of the projected amount of property 

taxes receivable. 

Line Item Budget 

References the individual account lines of 

budget, where proposed appropriations are 

based on individual objects of expense within 

a department or program. 

Local Improvement District 

Consists of a group property owners desiring 

improvements to their property. Bonds can be 

issued to finance these improvements, which 

are repaid by assessments on their property. 

Local Improvement District debt is paid for 

by a compulsory levy (special assessment) 

made against affected properties to spread out 

the cost of a specific capital improvement or 

service deemed to benefit primarily those 

properties. 

Modified Accrual Basis 

The modified accrual basis of accounting is 

used in governmental funds (general, special 

revenue, debt service, and capital project 

funds), expendable trust, and agency funds. 

Under it, revenues and other financial resource 

increments are recognized when they 

become both measurable and available to finance 

expenditures of the current period. Expenditures 

are generally recognized when 

they are incurred. The City budgets all funds 

on a modified accrual basis. 

Glossary 

204

Object 

As used in expenditure classification, this 

term applies to the type of item purchased or 

the service obtained (as distinguished from 

the results obtained from expenditures). Examples 

include personnel services, contractual 

services, and materials and supplies. 

Operating Budget 

The operating budget is the primary means by 

which most of the acquisition, spending, and 

service delivery activities of a government are 

controlled. Law requires the use of annual 

operating budgets. 

Operating Transfer 

Routine or recurring transfers of assets between 

funds that support the normal operations 

of the recipient fund. 

Ordinance 

A formal legislative enactment by the governing 

body of a municipality. If it is not in conflict 

with any higher form of law, such as a 

state statue or a constitutional provision, it 

represents the full force and effect of the law 

within the boundaries of the municipality to 

which it applies. 

Outstanding Debt 

The balance due at any given time resulting 

from the borrowing of money or from the purchase 

of goods and services. 

Personnel Benefits 

Employer contributions paid by the City as 

part of the conditions of employment. Examples 

include health/dental/vision insurance, 

state public employee’s retirement system, 

and employment security. 

Property Tax 

Based off of the assessed value of property 

times the permanent tax rate and are used as 

the source of monies to pay general obligation 

debt and core city services. 

Proposed Budget 

Combines the operating, non-operating and 

reserve estimated prepared by the Mayor, then 

presented to the community and the Budget 

Committee for their review, approval, and 

recommendation to City Council. 

Resource 

Total dollars available for appropriations including 

estimated revenues, fund transfers, 

and beginning fund balances. 

Revenue 

Income received by the City in support of a 

program of services to the community. It includes 

such items as property taxes, fees, user 

charges, grants, fines and forfeitures, interest 

income, and miscellaneous revenue. 

Revenue Bonds 

Bonds payable from a pledged source of revenue 

such as water revenues, which does not 

also pledge the taxing authority of the City. 

Pledged revenues may be derived from operation 

of the financed projects, grants, utility 

revenues, or other specified revenue streams. 

Services and Charges 

An expenditure classification that includes 

Glossary 

205

professional services, communication, travel, 

advertising, rentals, leases, insurance, public 

utility services, and repairs and maintenance. 

Special Assessment Bond 

A bond issue payable from the payments on 

special assessments imposed against properties 

that have been specially benefited by the 

construction of public improvements such as 

sidewalks, streets, or sewer systems. 


Accounts for the proceeds of revenue sources 

(other than special assessment, expendable 

trusts or major capital projects) that are legally 

restricted to expenditures for specified 

purposes. 

Supplemental Appropriation 

An appropriation approved by Council after 

the initial budget is adopted. 

Supplies 

An expenditure classification for articles and 

commodities purchased for consumption or 

resale. Examples include office and operating 

supplies, fuel, power, water, gas, inventory, 

resale items, small tools and equipment. 

Taxes 

Compulsory charges levied by taxing districts 

for the purpose of financing services performed 

for the common benefit. This term 

does not include specific charges made 

against particular persons or property for current 

or permanent benefits such as special assessments. 

Neither does the term include 

charges for services rendered only to those 

paying such charges, such as water service. 

Tax Levy 

The total amount of property taxes needed to 

pay for basic government operations as well 

as sufficient amounts to pay for principal and 

interest on voter-approved bond issues. 

Tax Rate 

The amount of tax levied for each $1,000 of 

assessed valuation as determined by the Kitsap 

County Assessor’s office. 

Taxes 

Compulsory charges levied by a government 

for the purpose of financing services performed 

for the common benefit. 

Trust Funds 

Established to administer resources received 

and held by the City as the trustee or agent for 

others. Uses of these funds facilitate the discharge 

of responsibility placed upon the City 

by virtue of law or other similar authority. 

Unappropriated Ending Fund Balance 

Represents the portion of the ending fund balance 

that is not appropriated to be spent in the 

current year. It must be segregated for future 

use and is not available for current appropriation 

or expenditure, except in the event when 

the Mayor declares an emergency. 

User Fees 

Charges for services to the specific entity who 

directly benefits. Often referred to as Charges 

for Service. 

Glossary 

206

BARS 

BKAT 

BMC 

BPOG 

CAC 

CDBG 

CENCOM 

COBRA 

COLA 

CPI 

CSO 

DCD 

DEA 

DOE 

DOH 

EMS 

EMT 

EPA 

ERR 

FMLA 

GAAFR 

GAAP 

GASB 

GIS 

GMA 

HUD 

IAFF 

ILEADS 

IT 

KPS 

LEOFF 

LID 

Budget Accounting and Reporting System 



Bremerton Police Officers Guild 

Citizens Advisory Committee 


Central Communications 

Consolidated Omnibus Budget Reconciliation Act 

Cost of Living Adjustment 

Consumer Price Index 

Combined Sewer Overflow 

Department of Community Development 

Drug Enforcement Agency 

Department of Ecology 

Department of Health 

Emergency Medical Services 

Emergency Medical Technicians 

Environmental Protection Agency 

Equipment Rental Reserve 

Family and Medical Leave Act 

Governmental Accounting, Auditing & Financial Reporting 

Generally Accepted Accounting Principles 

Government Accounting Standards Board 

Geographic Information Systems 

Growth Management Act 

Housing and Urban Development 

International Association of Fire Fighters 

Intergraph Law Enforcement Automated Data Systems 


Kitsap Physicians Service 


Low Impact Development 

Acronyms 

207

MGD 

MIR 

MRSC 

NCIS 

PERS 

PILOT 

PSNS 

RCW 

REET 

RMAP 

SCADA 

SCBA 

SOG 

SSTA 

TIP 

UGA 

WAC 

WESTNET 

WWTP 

Million Gallons per Day 

Medical Incident Report 

Municipal Research Service Center 

Naval Criminal Investigative Service 

Public Employees Retirement System 

Payments In Lieu of Taxes 

Puget Sound Naval Shipyard 

Revised Code of Washington 

Real Estate Excise Tax 

Road Maintenance and Abandonment Plan 

Supervisory Control and Data Acquisition 

Self Contained Breathing Apparatus 

Special Operations Group 

Streamline Sales Tax Act 

Transportation Improvement Plan 

Urban Growth Areas 

Washington Administrative Code 

West Sound Narcotics Enforcement Team 

Wastewater Treatment Plan 

Acronyms 

208

209

210

211

212

213

214

215

216

217

218

219

220

221

222

223

224

225

226

227

228

229

230

231

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2013 Annual Budget - City of Bremerton

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