2013 Annual Budget - City of Bremerton

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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
Page 1 and 2: City of Bremerton, Washington 2013
Page 3 and 4: Cover by Kelsie Donleycott
Page 5: save money. This year, the City ref
Page 10 and 11: Budget Summary Total 2013 projected
Page 12 and 13: City Auditor The City Auditor’s t
Page 14 and 15: tially over 2010. It is important t
Page 16 and 17: evenues can be dedicated for other
Page 18 and 19: 2013 REVENUE SOURCES - ALL FUNDS 12
Page 20 and 21: 1/0/1900 2013 EXPENDITURES - ALL FU
Page 22 and 23: City Overview The City of Bremerton
Page 24 and 25: RCW. The budget process is designed
Page 26 and 27: accounting recognizes revenues when
Page 28 and 29: October 2012 Review/revise budgets
Page 30 and 31: Improved Accessibility, Especially
Page 32 and 33: Some City employees who are eligibl
Page 34 and 35: Personnel Monthly Salary Range Func
Page 40: Budget Detail Understanding the Bre
Page 43 and 44: Due to ongoing economic conditions
Page 45 and 46: exempt source in the fourth quarter
Page 47 and 48: plan and interfund services provide
Page 49 and 50: 2013 GENERAL FUND REVENUES BY SOURC
Page 51 and 52: General Fund Actual Actual Budget B
Page 53 and 54: City Council General Fund Summary:
Page 55 and 56: Executive Department General Fund S
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Financial Services General Fund Sum
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City Clerk Division 2013 Budget Hig
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Legal Services 2013 Budget Highligh
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Human Resources 2013 Budget Highlig
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Community Development (Building, Pl
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Municipal Court 2013 Budget Highlig
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City Auditor 2013 Budget Highlights
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Law Enforcement 2013 Budget Highlig
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Fire Department 2013 Budget Highlig
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Police and Fire Pension 2013 Budget
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General Facilities 2013 Budget High
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General Parks Department 2013 Budge
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General Fund Engineering 2013 Budge
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Non-Departmental (Cont’d) General
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Ending Fund Balance General Fund Su
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zoning, and nuisance ordinances. Po
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Arterial Street Special Revenue Fun
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Street Fund Special Revenue Fund Su
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Contingency Reserve Special Revenue
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Lodging Tax Fund Special Revenue Fu
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Parking System Operating Special Re
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Community Development Block Grant S
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Abatement Revolving Special Revenue
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Police Special Projects Special Rev
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Bremerton Kitsap Access Television
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Gift and Donation Special Revenue F
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Trial Improvement 2013 Budget Highl
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One Percent For Arts 2013 Budget Hi
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Conference Center 2013 Budget Highl
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City of Bremerton Direct Debt Oblig
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Total Debt Service Funds Actual Act
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2010 LTGO Fund Debt Service Fund Su
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Government Center LTGO Debt Service
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Capital Improvement Funds Actual Ac
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General Government Capital Improvem
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Park Facilities Construction 2013 2
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Evergreen Park Remediation 2013 201
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Lower Wheaton Way 2013 2010 Budget
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Enterprise Funds Overview Actual Ac
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Water Utility Enterprise Fund Summa
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Water Utility—Utility Operations
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Water Capital Enterprise Fund Summa
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Gold Mountain Golf Enterprise Fund
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Wastewater Utility Enterprise Fund
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Wastewater Utility-Utility Operatio
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Wastewater Capital 2013 2010 2010 B
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Stormwater Utility-Utility Operatio
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Gorst Creek Watershed 2013 2010 201
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Stormwater Capital 2013 2010 2010 B
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Internal Service Funds Actual Actua
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Risk Management 2013 Budget Highlig
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Accumulated Leave Liability Interna
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Equipment Rental & Reserve—Reserv
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Information Technology Internal Ser
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Capital Improvement Plan Process Th
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City-Wide Capital Improvement Progr
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City-Wide Capital Improvement Progr
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Washington State Local Government I
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• Ensure the legal use of public
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Councilor District 1 Councilor Dist
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CITY CLERK PART-TIME CLERICAL PUBLI
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LEGAL TECHNICIAN MUNICIPAL COURT JU
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DEPARTMENT OF COMMUNITY DEVELOPMENT
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FIRE DEPARTMENT FIRE CHIEF OFFICE A
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Administration Division Manager Uti
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Table 2 Changes in Net Assets Last
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Table 4 Changes in Fund Balances of
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Table 6 Property Tax Rates Direct a
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Table 8 Property Tax Levies and Col
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Table 10 Computation of Direct and
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Table 12 Ratio of Annual Debt Servi
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Table 14 Demographic Statistics Las
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Table 15 Continued Water Utility Se
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CITY OF BREMERTON Schedule of Insur
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B.A.R.S. The prescribed “Budgetin
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Department An organizational unit u
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Infrastructure Public domain capita
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professional services, communicatio
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MGD MIR MRSC NCIS PERS PILOT PSNS R
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2013 Annual Budget - City of Bremerton

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