Document Marysville_doc_2c6c8f9217

2017-2018 BIENNIAL BUDGET Experience Marysville-Live, Work, Play ---PAGE BREAK--- City of Marysville 1049 State Avenue Marysville, WA [PHONE REDACTED] Prepared by: Sandy Langdon Finance Director Denise Gritton Financial Planning Manager ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION I TABLE OF CONTENTS FUND PAGE DESCRIPTION Mayor’s Budget Message III City Officials VIII Organization chart IX History X Mission Statement XI Budgets & Budgetary Accounting XII Budget Process XIII Financial Structure XIII Flow of Funds XVI Basis of Accounting XVII Department Narratives XVIII Budget Policies XIX Capital Improvement Summary by Fund XXVII BUDGET SUMMARY 2017/2018 Revenue/Expenditures by Fund XXIX GENERAL FUND 001 General Fund Revenue Summary XXX General Fund Expenditure Summary XXXI General Fund by Dept Summary XXXII Department 01 Council 1-1 02 Municipal Court 1-3 03 Executive 1-7 04 Finance 1-11 05 Legal 1-19 06 Human Resource 1-23 07 Community Development 1-27 08 Police 1-31 09 Fire 1-63 10 Parks & Recreation 1-65 11 Engineering 1-73 99 Non-Departmental 1-77 005 Capital Reserve 1-81 SPECIAL REVENUE FUNDS Street 101 2-1 Arterial Street 102 2-5 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION II TABLE OF CONTENTS FUND PAGE Drug Enforcement 103 2-7 Tribal Gaming 104 2-9 Hotel/Motel 105 2-11 Baxter Community Center Appreciation 106 2-13 Marysville Technology Infrastructure 108 2-15 Community Development Block Grant 109 2-17 Growth Management - REET I 110 2-19 Growth Management - REET II 111 2-21 Transportation Benefit District 114 2-23 DEBT SERVICE FUNDS LTGO BOND 2007, 2010 and 2013 206 3-1 LID 71 271 3-10 CAPITAL PROJECT FUNDS Streets Construction Fund 305 4-1 Parks Construction Fund 310 4-3 ENTERPRISE FUNDS Waterworks Utility 401 5-1 Utility Construction 402 5-7 Solid Waste Management 410 5-9 Golf Course Operating 420 5-13 Waterworks Debt Service 450 5-17 INTERNAL SERVICE FUNDS Fleet Services 501 6-1 Facilities Maintenance 502 6-7 Information Services 503 6-11 FINANCIAL SUMMARY Budget Summary - Sources & Uses – All Funds 7-1 General Taxing Authority 7-4 Property Tax Comparison/Distribution 7-5 Analysis of Sources 7-7 Long Term Debt 7-17 PERSONNEL Personnel Summary (FTE’s) 8-1 Labor Relations 8-6 Salary Schedules 8-7 SUPPLEMENTAL INFORMATION 9-1 GLOSSARY 10-1 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION III OFFICE OF THE MAYOR Jon Nehring 1049 State Avenue Marysville, Washington 98270 Phone (360) 363-8000 Fax (360) 651-5033 marysvillewa.gov Mayor’s 2017-2018 Preliminary Budget Message To: Citizens of Marysville and City Councilmembers From: Mayor Jon Nehring Date: October 24, 2016 Introduction As both your mayor and a Marysville resident raising a family here, I am honored to have a unique opportunity to view our city’s growth and progress. I appreciate the services the city provides that contribute to our enviable quality of life – one that is attracting new businesses and residents while retaining Marysville’s community charm and character. Because the city has been fiscally prudent in these past several post-recession years, we have a solid financial foundation from which to work. An improving economy provides its own set of challenges: investing in economic development, diversifying our employment base and providing the infrastructure to meet the needs of businesses coming our way. This high-growth phase coupled with the fiscal discipline of the last several years provides the opportunity to move forward on long-term projects that the city has planned for quite some time. This is an exciting opportunity for all of us to enhance the quality of life with new community amenities for all residents. My proposed budget also adds seven FTEs, most within the Police Department to create a new Community Services Unit described later and to increase patrol presence. When it comes down to it, people rely on cities for core services like public safety, streets, utilities and parks. In Marysville, this second balanced biennial budget will continue to deliver and improve upon those services as we envision and work toward an even brighter future. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION IV 2017-2018 Preliminary Budget Fund Type Description Amended 2016 Budget Preliminary 2017 Budget Preliminary 2018 Budget Preliminary 2017-2018 Biennial Budget 2017 Prior Year % Change 2018 Prior Year % Change General General 46,524,201 47,966,273 49,206,390 97,172,663 3.1% 2.6% General Reserves - 3,600,000 4,100,000 7,700,000 13.9% Special Revenue Streets 4,362,965 4,447,670 4,467,947 8,915,617 1.9% 0.5% Arterial Streets 1,600,000 1,175,000 2,025,000 3,200,000 -26.6% 72.3% Other Special Revenue 3,837,748 4,371,668 3,908,303 8,279,971 13.9% -10.6% Debt Service LTGO 3,296,889 2,608,010 3,497,910 6,105,920 -20.9% 34.1% Capital Projects Streets Construction 2,810,768 12,730,900 11,900,600 24,631,500 352.9% -6.5% Parks Construction 764,275 433,405 158,334 591,739 -43.3% -63.5% Enterprise Water/Sewer Operating 26,123,929 28,537,449 29,325,195 57,862,644 9.2% 2.8% Utility Construction 8,301,436 8,715,250 9,905,000 18,620,250 5.0% 13.7% Solid Waste Management 8,433,122 7,244,860 7,277,270 14,522,130 -14.1% 0.4% Golf Course Operating 1,278,551 1,364,646 1,328,302 2,692,948 6.7% -2.7% Water/Sewer Debt Svc. 5,319,188 5,248,061 5,237,783 10,485,844 -1.3% -0.2% Internal Service Fleet Services 4,418,559 3,038,680 2,523,189 5,561,869 -31.2% -17.0% Facilities Maintenance 333,873 639,284 653,472 1,292,756 91.5% 2.2% Information Services 1,036,398 1,178,531 1,280,843 2,459,374 13.7% 8.7% Total Operating Budget 118,441,902 133,299,687 136,795,538 270,095,225 12.5% 2.6% Highlights Downtown Revitalization • Construct a First Street Bypass (in conjunction with planned SR 529 interchange) • Develop Waterfront Park and new trail system with amenities • Continue to provide local cultural opportunities through events at newly renovated Opera House • Improve and beautify streetscapes for 1st and 3rd Streets with Local Improvement Districts ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION V North End Economic Development • Diversify economy, attract new businesses • Build needed transportation and utility infrastructure o 156th/160th/51st St. loop (Smokey Point Industrial Center) o 23rd/169th extension (Lakewood neighborhood) Public Safety Police • Increase patrol presence in Marysville neighborhoods • Transition successful Regional Property Crimes Unit from pilot project to regular staffing unit with partner agencies • Increase community outreach and engagement, building on 2015 addition of new School Resource Officers • Create new Community Services Unit incorporating Code Enforcement, Community Service Officer and Parks security efforts • Provide additional support services to the Department in Records Fire • Continue discussions to create a Regional Fire Authority with City of Arlington and Fire District #12 Administration • Evaluate options to fund public safety building and other facility needs • Expand emergency, safety & risk management programs Core Services Transportation • Create new & improved arterials o Widen State Avenue (100th to 116th) o 88th Street NE corridor • Complete voter-approved Transportation Benefit District projects o Overlays: Grove Street, 67th Avenue NE, 51st Avenue NE (2017); Sunnyside Blvd. (2018) o ADA ramp upgrades o Sidewalks: Marshall Elementary Safe Routes to School; 80th Street NE • Continue work with WSDOT & Tulalip Tribes on Interstate 5 interchanges at SR 529 & 116th Street • Increase pedestrian safety and walkability through crossing improvements and lighting ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION VI Utilities • Water: Booster pump station, water main, water system optimization • Sewer: Sewer lift station, treatment plant head works rehabilitation Parks, Culture and Recreation • Build on the first-year successes of the Marysville Opera House with expanded programming and events. • Begin to realize community vision for Mother Nature’s Window Assumptions Revenue assumptions for the 2017-2018 Biennial continue under the same guidelines that have been exercised over the past several years. This budget proposal does anticipate the state allowed increase of 1% for both regular and the Emergency Management Services (EMS) property tax levy. It includes a 2% increase for water/sewer/storm as allowed per city code to construct necessary capital improvements in the utility system while maintaining rate stability. The solid waste management rates remain at 2016 rates, which have not changed since 2012. 35% 34% 27% 28% 15% 15% 4% 4% 4% 4% 15% 15% 0% 20% 40% 60% 80% 100% 120% 2017 2018 General Fund 2017-2018 Preliminary Budget Service Charges/Fines/Misc. Grants & State Revenues Construction & Other Permits Business & Other Taxes Sales & Use Tax Property Tax ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION VII Financial Stewardship Earlier I touched on some of the foundational strategies that have served the city well. Those include funding core services while building reserves. • The City refinanced debt to take advantage of lower interest rates, saving $2.15 million over the remaining 10-year term and allowing us to build that reserve. • I’m proud of our financial strategies, which have led to nine years of clean financial audits and a bond rating upgrade in 2016 by Moody’s from A1 to Aa3. Thank you to Finance Director Sandy Langdon, Chief Administrative Officer Gloria Hirashima and all the Department Directors and staff for their diligent work not only over the past few months, but year-round for the citizens we serve. Conclusion I want to thank the City Council for its continued commitment to financial stewardship and pursuing our common goals of enhancing opportunities for all of our residents and businesses. I look forward to discussion of these proposals and our mutual priorities. We also want to invite public comment. A public hearing on the proposed budget is scheduled for 7 p.m. Monday, Nov. 14, in the Council Chambers at City Hall, 1049 State Ave. I encourage Marysville residents to share your priorities and suggestions as we work together to move this strong city forward. Respectfully, Jon Nehring 2012 Actual 2013 Actual 2014 Actual 2015 Actual 2016 Estimate 2017 Budget 2018 Budget Sales & Use Tax 8,731,843 9,693,793 10,727,914 11,645,831 12,507,559 13,136,344 13,596,116 % Change 4.6% 11.0% 10.7% 8.6% 7.4% 5.0% 3.5% 0 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 General Fund Sales & Uses Tax ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION VIII CITY OFFICIALS ELECTED OFFICIALS Jon Nehring Mayor 12/31/18 CITY COUNCIL Jeff Vaughan Position 1 12/31/17 Donna Wright Position 2 12/31/17 Jeff Seibert Position 3 12/31/17 Michael Stevens Position 4 12/31/17 Rob Toyer Position 5 12/31/18 Stephen Muller Position 6 12/31/18 Kamille Norton (Council President) Position 7 12/31/18 JUDGE Fred Gillings 12/31/17 Lori Towers 12/31/17 ADMINISTRATIVE STAFF Gloria Hirashima Chief Administrative Officer Sandy Langdon Administrative Services Jon Walker City Attorney Rick Smith Police Chief Jim Ballew Parks and Recreation Director Kevin Nielsen Public Works Director Suzanne Elsner Court Administrator Kristie Guy Human Resources Director Dave Koenig Community Development Director ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION IX CITY OF MARYSVILLE ORGANIZATIONAL CHART ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION X THE HISTORY OF MARYSVILLE To trace the origins of Marysville, today a prosperous, diversified north Snohomish County city of 62,000, you need to return to 1872 and Marysville’s humble beginnings as a saw mill town and trading post. James P. Comeford, proprietor of the original trading post and founder of Marysville, and wife Mary, first arrived in the area in 1872, and paved the way for many pioneer families to follow. The Comeford’s lived on the neighboring Tulalip reservations for six years, traveling the waterways and seeing to the work of the 18 logging camps that were manned almost solely by Indians. The Marysville Historical Society tells that in 1878 John Stafford, Louis Thomas and Truman Ireland and Captain William Renton, traders in timber wanted to sell 1,280 acres, the land that became the town of Marysville, and Mr. Comeford was willing to buy. He paid $450. He then built a store with living quarters attached and a small dock with a plank road called Front Street. By 1879 education became a need of the small but growing community, and Mrs. Comeford began teaching classes in her home. A year later, Marysville opened a post office with Mr. Comeford as the first postmaster. Mr. Comeford designed the original town in 1894 and a year later the platted area encompassed nine blocks from the Tualilip Reservation to Liberty Street. The Comeford’s and their family’s store did good business with the loggers and Indians in the area, and additional settlers arrived by steamboat to farm or work in the busy mills that furnished the lumber for most early town buildings. The railroad tracks were laid through the town in 1889, which brought many new residents to Marysville. In 1891, James Comeford incorporated the town, and Mark Swinnerton was elected Marysville’s first mayor. From these modest roots, Marysville has developed into an ideally located economic center in north Snohomish County, one that offers residents and businesses a way of life that provides opportunities to prosper, while preserving the unhurried qualities we have all come to treasure in this fast-growing region. Led by a government that continues to demonstrate its commitment to customer service and to building a healthy infrastructure through major public improvements, Marysville is poised for a strong and sound future. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XI VISION STATEMENT Experience Marysville – Live, Work, Play MISSION STATEMENT The City of Marysville partners with the community to provide quality, innovative and efficient municipal services which promote economic growth, thriving neighborhoods, healthful living, and financial sustainability for our residents and businesses. CORE VALUES Integrity We conduct our work in an atmosphere of honesty, respect, and courtesy recognizing the impact our actions have on the quality of life now and in the future. Trust We are committed to earn, maintain, and enhance the trust of each other and the community. Teamwork We nurture successful working relationships with all our partners. Accountability: In the performance of our duties, we are individually and collectively accountable to citizens, customer, and stakeholders. We are competent, responsible, and dedicated to providing effective and efficient services. Innovation We encourage and support new ideas and creative approaches. Commitment We provide quality services with a continuing focus on excellence. Diversity We value and respect the uniqueness of our employees and citizens. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XII BUDGETS & BUDGETARY ACCOUNTING The budget document sets forth the City’s financial plan for the 2017-2018 Biennial. In the City of Marysville, bienniall budgeting begins with general direction provided by the City Council. The City budget process serves the function of creating a framework to implement the policies set forth by that body to administer the City organization and deliver the various services to the community. Under the general guidance of the Mayor and Chief Administrative Officer, Department Directors have primary responsibility for formulating budget proposals in line with the Mayor and City Council priorities. Budgeting begins with an understanding of the needs and issues important to the community that the government serves. General goals and priorities are identified in order to apply the available financial resources of the City to specific funding proposals. Previous budgets are considered in this process, thereby providing continuity with previous programming. The budgeted appropriations (expenditures) must, by law, be balanced with either revenues and/or unreserved fund balances. The budget document not only addresses operating expenditures for the budget year but also incorporates major capital outlays to be undertaken during the year. These major capital outlays, in many respects, set the course of the City for many years to come. As necessary during the course of the year the budget may need to be amended. The City Administrative Officer/Mayor has the authority to transfer budgeted amounts between programs within any fund; however, City Council must approve any revisions that alter the total expenditures of a fund. When Council determines that it is in the City’s best interest to increase or decrease the appropriation for a particular fund, it may do so by ordinance. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XIII BUDGET PROCESS The budget process is the single most comprehensive analysis of available resources and the allocation of those resources to fund services for Marysville’s citizens. The budget document is designed to illustrate clearly the resources that are available for appropriation, an analysis of the decisions about the allocation of resources, and the resulting budget plan. This budget document is developed in a manner to study and review the direction of the City of Marysville. This document outlines the manner in which financial resources will be managed during the year. The course the City is taking can be changed through the allocation of financial resources. The major groups who participated in the budget process were the Mayor, City Council, Chief Administrative Officer, Department Directors, City staff and interested Marysville residents. The City of Marysville’s biennial budget is adopted by ordinance in accordance with the requirements and time limitations as mandated in state law Revised Code of Washington (RCW 35A.34). The budget must be adopted as a balanced budget and must be in place prior to the expenditure of any City funds. The calendar for the City of Marysville Budget process is as follows: FINANCIAL STRUCTURE The accounts of the City are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. Each fund is accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. The City’s resources are allocated to and accounted for in individual funds depending on what they are to be spent for and how they are controlled. The city budgets each fund individually. Accounting for the flow of dollars in and out of accounts varies depending upon whether the fund is of the governmental or proprietary type. Government funds are designed to measure those financial resources on hand at the end of a period that are available to be spent or appropriated in future periods. Proprietary funds, on the other hand, are designed to reflect the overall economic health of the fund. The following are the fund types and account groups used by the City of Marysville: BUDGET PROCESS STEPS JUL AUG SEP OCT NOV DEC 1. Estimates of Revenues and Expenditures prepared by departments. 2. Estimates submitted to Finance for compilation. 3. Review of Program Requests by Directors, Mayor & Chief Administrative Officer. 4. Budget workshops are held with City Council 5. Preliminary Budget submitted to City Clerk and made available to the public 60 days before the end of the fiscal year. 6. Public hearings are held at council meetings. 7. Council approves budget by December 31 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XIV GOVERNMENTAL FUND TYPES: All governmental funds are presented using the flow of current financial resources measurement focus. This means that only current assets and current liabilities are generally included on their balance sheets. Governmental fund operating statements focus on measuring changes in financial position, rather than net income; they present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. The unreserved fund balance is a measure of resources available to be spent. General & Cumulative Reserve Funds The General Fund 001 is the primary operating fund of the City. It accounts for all financial resources and transactions except those required to be accounted for in another fund. This fund accounts for expenditures incurred by the council, the municipal court, the executive department, the finance department, the legal department, the community development department, police, fire, parks, culture and recreation, and engineering. Its primary revenues are taxes and other charges including charges for services provided by individual departments to other funds. In a separate fund Cumulative Reserve Fund 005, money is reserved for future capital needs. Special Revenue Funds These funds account for revenues derived from specific taxes, grants, or other sources which are designated to finance particular activities of the City. The Street Fund 101 provides for road maintenance and its revenues are shared sales tax with the General Fund and shared gas tax from the State of Washington. The Arterial Street Fund 102 provides for all of the street overlay projects. The Drug Enforcement Fund 103 accounts for money and assets seized in illegal drug trafficking. These resources are to be spent on enhancing drug enforcement. The Tribal Gaming Fund 104 accounts for funds provided by the Tulalip Tribes to the City for the impacts of gambling activities on local law enforcement. The Hotel/Motel Tax Fund 105 accounts for tourism promotion funds collected by the Hotel/Motel tax. The Marysville Technology Infrastructure Fund 108 was established in 2004 to account for the fees collected in association with the cable franchise agreement. The Community Development Block Grant (CDBG) Fund 109 was established to receive and administer federal grant funds associated with the CDBG program. The Ken Baxter Community Center Appreciation Fund 106 accounts for private donations to support the Community Center. The REET Funds 110 and 111 are reserved for the receipt and transfer of real estate excise taxes to the appropriate capital project funds. The Transportation Benefit District Fund 114 was established to collect the voted increase in sales tax which is used to fund ongoing street preservation projects Debt Service Funds These funds account for the accumulation of resources to pay principal, interest and related costs on certain general long-term debt. The debt service funds include the LTGO Bonds and Debt Fund 206 which pays debt on the purchase and remodel of the new City Hall, Public Safety Building remodel, State Avenue renovation project, the Waterfront Park project, the Courthouse and other City properties as well as debt service on bond issues providing funding for a number of street construction projections. The LID 71 Fund 271 was established to collect the payments assessed on the properties within the boundaries of the LID and to make the annual debt service payment. The LID Guaranty Fund 299 carries reserves funded by assessments and would be used only in the case of a LID assessment default. The City does not budget for this fund. Capital Projects Funds These funds account for financial resources which are designated for the acquisition or construction of general government capital improvements. Fund’s 305 & 310 account for major street and park capital improvements. Revenue sources are real estate excise tax and mitigation fees. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XV PROPRIETARY FUND TYPES: Proprietary funds are accounted for on a cost of services or “capital maintenance” measurement focus. This means that all assets and all liabilities (whether current or non-current) associated with their activity are included on their balance sheets. Their reported fund equity (net total assets) is segregated into contributed capital and retained earnings components. Proprietary fund operating statements present increases (revenues and gains) and decreases (expenses and losses) in net total assets. Proprietary funds disclose cash flows by a separate statement that presents their investing and financing activities. Enterprise Funds These funds account for operations that provide goods or services to the general public and are supported primarily through user charges (or where the governing body has decided that periodic determination of net income is needed). Fund 401 Water/Sewer/Surface Water Operations accounts for billed water, sewer services and surface water. Its revenues pay for maintenance and operation of the water and sewer system. Fund 402 accounts for major water/sewer system capital improvements and capital improvements for surface water drainage. The revenue for this fund comes from water and sewer capital improvement charges. The Solid Waste Fund 410 provides solid waste collection services and is funded by user fees. Fund 420, Cedarcrest Golf Course provides golf recreation and is funded by user fees. Fund 450 Waterworks Debt Service accounts for water/sewer debt service and is funded through transfers from Fund 401. Internal Service Funds These funds account for operations that provide goods or services to other departments or funds of the city or to other governmental units on a cost-reimbursement basis. Fund 501, Fleet Services is funded by interfund service charges for maintenance and replacement of the City’s vehicles. Fund 502, Facilities Maintenance is funded by interfund charges for building maintenance. Fund 503, Information Services is funded by an interfund charge to all using departments for computer support and equipment replacement. FIDUCIARY FUND TYPES: Fiduciary funds account for assets held by the city on behalf of individuals, private organizations, other governments, and other funds. The city does not budget for Fiduciary Funds. Expendable Trust Funds These funds earn revenue and make expenditures on behalf of the parties for which a trust was established. The entire income and principal of an expendable trust may be disbursed in the course of its operations; accordingly, expendable trust funds are accounted for in essentially the same manner as governmental funds. The city does not have any expendable trust funds. Non-expendable Trust Funds These funds earn revenue on behalf of the parties for which the trust was established, but the principal of the trust must remain intact. Non-expendable trust funds are accounted for in essentially the same manner as proprietary funds, since capital maintenance is a primary consideration. The city does not have any nonexpendable trust funds. Agency Funds These funds are custodial in nature (assets equal liabilities) and do not involve the measurement of results of operations. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XVI Revenue Sources: Property Taxes Taxes Business Taxes Other Taxes Other Taxes Licenses & Permits Licenses & Permits Intergovernmental Svcs Services Charges for Services Intergovernmental Svcs Charges for Services Charges for Services Intergovernmental Svcs Charges for Services Charges for Services Fines & Forfeits Fines & Forfeits Miscellaneous Revenue Miscellaneous Revenue Miscellaneous Revenue Miscellaneous Revenue Miscellaneous Revenue Miscellaneous Revenue Other Sources Other Sources Other Sources Other Sources General Special Debt Capital Enterprise Internal Government Revenue Service Projects Funds Service Council City Streets GO Debt Service GMA - Streets Waterw orks Utility Fleet Maintenance Courts Arterial Streets LID 71 GMA - Parks Utility Construction Facility Maintenance Executive Drug Enforcement Solid Waste Information Services Finance Tribal Gaming Golf Course Legal Hotel/Motel Utility Debt Service HR Baxter Center Appreciation Community Development I/Net Police CDBG Program Fire GMA REET I Parks GMA REET II Engineering Transportation Benefit District Non-Dept Cumm Reserve Uses of Funds: General Operational General Operational Bond Principal General Operational General Operational General Operational Expenditures Expenditures and Interest Expenditures Expenditures Expenditures Capital Capital Park Improvements Bond Principal Capital and Interest Interfund Contributions Road & Street Construction Road & Street Construction Utility Construction Interfund Contributions Interfund Contributions Interfund Contributions FLOW OF FUNDS STRUCTURE ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XVII BUDGET VS. ACCOUNTING BASIS ACCOUNTING: Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements. The Comprehensive Annual Financial Report (CAFR) reports the status of the City’s finances in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The accrual basis of accounting is used for all funds except the governmental fund types, expendable trust funds and agency funds, which use the modified accrual basis of accounting. The modified accrual basis differs from the accrual basis in the following ways: 1. Purchases of capital assets are considered expenditures. 2. Redemptions of long-term debt are considered expenditures when due. 3. Revenues are recognized only when they become both measurable and available to finance expenditures of the current period. Revenues that are measurable but not available are recorded as receivable and offset by deferred revenues. 4. Inventories and prepaid items are reported as expenditures when purchased. 5. Interest on long-term debt is not accrued but is recorded as an expenditure when due. 6. Accumulated unpaid vacation and sick pay and other employee benefits are considered expenditures when paid. 7. Depreciation is recorded on an accrual basis only. BUDGET BASIS: The Governmental Fund types the General Fund, Special Revenues, Debt Service, and Construction Fund) are budgeted on a modified accrual basis and can be directly compared to the fund operating statements in the City annual report. The Proprietary fund types are budgeted on a modified accrual basis and are depicted in the annual report using an accrual basis; therefore, these funds are not directly comparable between the two reports. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XVIII DEPARTMENT BUDGET NARRATIVES Each department in the City is responsible for preparing budget narratives for all of the funds that the department manages. Although the budget narratives are presented in a fund number order, the Council budget hearings are scheduled by department. Below is a list of all of the departments and the funds that belong to each. DEPARTMENT FUND FUND NAME HEAD 001.01 Council Chief Administrative Officer 001.02 Municipal Courts Court Administrator 001.03 Executive Chief Administrative Officer 001.04 Finance Finance Director 001.05 Legal Chief Administrative Officer 001.06 Human Resources HR Director 001.07 Community Development Community Development Director 001.08 Police Police Chief 001.09 Fire Finance Director 001.10 Parks Parks Director 001.11 Engineering Public Works Director 001.99 Non-Departmental Finance Director 005 General Cumulative Reserve Finance Director 101 Streets Public Works Director 102 Arterial Streets Public Works Director 103 Drug Enforcement Police Chief 104 Tribal Gaming Police Chief 105 Hotel/Motel Tax Finance Director 106 Baxter Center Appreciation Parks Director 108 I/Net Communications Officer 109 Community Development Block Grant Chief Administrative Officer 110 GMA REET I Finance Director 111 GMA REET II Finance Director 114 Transportation Benefit District Finance Director 206 Debt Service Finance Director 271 LID 71 Debt Service Finance Director 305 GMA-Streets Public Works Director 310 GMA-Parks Parks Director 401 Waterworks Utilities Public Works Director 402 Utility Construction Public Works Director 410 Solid Waste Public Works Director 420 Golf Course Operations Parks Director 450 Utility Debt Service Finance Director 501 Fleet Services Public Works Director 502 Facilities Maintenance Public Works Director 503 Information Services Finance Director ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XIX BUDGET POLICIES Strategic Planning The City of Marysville employs a strategic budgeting model that allows policies to be formulated and tested in a budgetary context spanning a period of five years. The strategic model demonstrates the City’s ability to accomplish long-term goals by showing the consequences of any given budget decision. Virtually all new General Government services are “tested” within the framework of the strategic budget model prior to implementation. In this manner, policy makers can examine the probable long-term outcome of many possible decisions and select the one that serves the interests of Marysville’s citizens most effectively. The Strategic outlook identifies fund balances, revenue patterns, and expense trends which are subject to constant change. The Strategic Outlook does not illustrate future budgets, services, or programs in any detail. The dynamic nature of local government, as well as historical precedent, suggest that even the current year’s Operating Budget will be altered several times before the close of the year. Fund Balance Policy Fund Balance is defined as the excess of assets over liabilities, which is an unreserved, undesignated resource that remains part of the General Government budget. The City desires to maintain a prudent level of financial resources to guard its citizens against service disruption in the event of unexpected temporary revenue shortfalls or unpredicted one-time expenditures. The Fund Balance has been accumulated to meet this purpose, to provide stability and flexibility to respond to unexpected adversity and/or opportunities. General Fund Balance: It is the policy of the City to establish and maintain a General Fund Balance of at least ten percent (10%) of the total General Fund budgeted revenue, excluding the beginning fund balance and identified one-time revenues. Any and all expenditures from the General Fund Balance Reserve account shall require a super majority vote of the entire City Council. Balancing the Operating Budget RCW 35.33.07 requires that the City adopt a balanced budget based on the following requirement: “Appropriations shall be limited to the total estimated revenues contained therein including the amount to be raised by ad valorem taxes and the unencumbered fund balances estimated to be available at the close of the current fiscal year.” The City adopts a statutorily balanced budget, but also seeks to adopt a structurally balanced budget. A budget is statutorily balanced when total estimated resources (beginning fund balance plus revenues) equal the total appropriation (expenditures plus ending fund balance). In a statutorily balanced budget, beginning fund balance may be used as a revenue source. In contrast, in a structurally balanced budget, the total expenditure appropriation is limited to the annual estimated revenues. In a structurally balanced budget, beginning fund balance may not be used as a revenue source. It is not uncommon for cities to rely upon the beginning fund balance as a “revenue” source. But, as previously stated, it is Marysville’s strategic goal to attain structural balance, thereby eliminating reliance on these funds to supplement current income. Any uncommitted operating surpluses (revenues that exceed expenditures) that occur at year-end may be held in reserve or reappropriated to a capital reserve, long term obligation, or debt service fund, rather than used as a supplemental source of revenue required to balance the budget each year. It is the intent of this policy that the budget be structurally balance at the time of adoption, throughout the budget year. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XX In the event that adjustments are necessary to bring the budget into balance in the course of the fiscal period, the administration will bring a budget amendment forward for approval by the City Council. ASSET POLICIES Cash Management It is the policy of the City of Marysville to invest all of its surplus funds to maximize yield while preserving security of principal and meeting the city’s cash flow requirements. Funds of the City will be invested in accordance with the RCW 35.39, these policies and written administrative procedures. The City’s investment portfolio shall be managed in a manner to attain a market rate of return throughout budgetary and economic cycles while preserving and protecting capital in the overall portfolio. Funds held for future capital projects bond proceeds), shall, whenever possible, be invested to produce enough income to offset increases in construction costs due to inflation. Where possible, prepayment funds for long-term debt service shall be invested to ensure a rate of return at least equal to the interest being paid on the bonds. LIABILITY POLICIES Debt Management Policy The Debt Policy for the City of Marysville (City) is established by Resolution 2348 to help ensure that all debt is issued both prudently and cost effectively. The Debt Policy sets forth guidelines for the issuance and management of all financings of the City. Adherence to the policy is essential to ensure that the City maintains a sound debt position and protects the credit quality of its obligations while providing flexibility and preserving financial stability. 1.0 Uses of Debt 1.1 City of Marysville uses debt as a mechanism to equalize the costs of needed capital improvements for the benefit of both present and future citizens; 1.2 City of Marysville uses debt as a mechanism to reduce the immediate costs of substantial public improvements. 1.3 The City of Marysville will not use long-term debt to support current operations. 1.4 Non-capital furnishings, supplies, and personnel will not be financed from bond proceeds. 1.5 Interest, operating, and/or maintenance expenses may be capitalized for enterprise activities; and will be strictly limited to those expenses incurred prior to actual operation of the facilities. 1.6 Interest may be capitalized for general activities when necessary to align timing of new revenues with debt service, or to avoid duplicative expenditures rent and bond payments) when providing for replacement facilities. 2.0 Debt Limits 2.1 Legal Limits: 2.1.1 The general obligation debt of Marysville will not exceed an aggregated total of 7.5% of the assessed valuation of the taxable property within the City. RCW 39.36.020 2.1.2 The following individual percentages shall not be exceeded in any specific debt category: • General Debt - 2.5% of assessed valuation • Non-Voted 1.5% Limited Tax General Obligation (LTGO) Bonds • Voted 2.0% Unlimited Tax General Obligation (UTGO) Bonds • Utility Debt - 2.5% of assessed valuation • Open Space and Park Facilities - 2.5% of assessed valuation 2.2 Public Policy Limits: 2.2.1 The City will establish and implement a comprehensive multi-year Capital Improvement Program (CIP). 2.2.2 Financial analysis of funding sources will be conducted for all proposed capital improvement projects. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XXI 2.2.3 Debt will be issued in accordance with the CIP as necessary. 2.2.4 Where borrowing is recommended, the source of funds to cover debt service requirements must be identified. 2.3 Financial Limits: 2.3.1 The City’s policy is to plan and direct the use of debt so that debt service payments will be a predictable and manageable part of the Operating Budget. 2.3.2 The City will conduct a debt affordability analysis to evaluate the City’s ability to support debt. The analysis will review available resources for the amount of debt the City can initiate each year, and project the effects of that financing through six years of the CIP. 3.0 Allowable Types of Debt 3.1 Short Term Obligations: Short-term borrowing will only be used to meet the cash flow needs of a project for which long-term financing has been approved but not yet secured. The City may issue interfund loans rather than outside debt instruments to meet short-term cash flow needs. Interfund loans will be permitted only if an analysis of the affected fund indicates excess funds are available and the use of the funds will not impact the fund’s current operations. All interfund loans will be subject to Council approval, will bear interest based upon prevailing rates and have terms consistent with state guidelines for interfund loans. 3.2 Assessment/ LID Bonds: Assessment bonds will be considered in place of general obligation bonds, where possible, to assure the greatest degree of public equity. Local Improvement District (LID) Bonds represent debt that is repaid by the property owners who benefited from the capital improvement through annual assessments paid to the City. LID’s are formed by the City Council after a majority of property owners agree to the assessment. 3.3 General Obligation Bonds Limited Tax: General Obligation debt is backed by the full faith and credit of the City and is payable from General Fund revenues and taxes collected by the City. Limited Tax General Obligation (LTGO) Bonds can be issued with the approval of the City Council and will only be issued if: A project requires funding not available from alternative sources; Matching fund monies are available which may be lost if not applied for in a timely manner; or Emergency conditions exist. 3.4 General Obligation Bonds Unlimited Tax: Unlimited Tax General Obligation (UTGO) Bonds are payable from excess tax levies and is subject to voter approval by 60% of the voters. UTGO Bonds will be used for projects with broad community impact and appeal, and when the excess tax levy is necessary and appropriate for payment of the debt service, subject to voter approval. 3.5 Revenue Bonds: Revenue bonds are used to finance construction or improvements to facilities of enterprise systems operated by the City in accordance with the Capital Improvement Program and are generally payable from the enterprise. No taxing power or general fund pledge is provided as security. Unlike general obligation bonds, revenue bonds are not subject to the City’s statutory debt limitation nor is voter approval required. 3.6 Leases: Lease purchase or financing contracts are payment obligations that represent principal and interest components which are general obligations of the City. Leases will be considered only after comparison of the overall borrowing cost with alternatives, such as interfund loans or general obligation bonds. 3.7 Other Loan Programs: 3.7.1 Public Works Trust Fund Loans are loans from the Public Works Board, authorized by state statute, RCW 43.155 to loan money to repair, replace, or create domestic water systems, sanitary sewer systems, storm sewer systems, roads, streets, solid waste and recycling facilities, and bridges. 3.7.2 The Local Option Capital Asset Lending (LOCAL) Program is a financing contract with the Office of the State Treasurer under RCW 39.94. It is an expanded version of the state agency lease/purchase program that allows pooling funding needs into larger offerings of securities. This program allows local government agencies the ability to finance equipment needs through the State Treasurer’s office, subject to existing debt limitations and financial consideration. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XXII 3.7.3 Other state funded programs. 3.8 Alternative types of debt: No variable-rate debt or derivative products shall be utilized. 4.0 Debt Structuring Practices 4.1 Maximum term, Payback Period and Average maturity: 4.1.1 The issuance of bonds shall be financed for a period not to exceed a conservative estimate of the asset's useful life with the average life of the bonds less than or equal to the average life of the assets being financed. 4.1.2 General Obligation bonds will be issued with maturities of 20 years or less unless otherwise approved by Council. The maximum term for general obligation bonds shall be 30 years. 4.1.3 The maturity of all assessment bonds shall not exceed statutory limitations. RCW 36.83.050. 4.2 Debt Service Structure: 4.2.1 Unless otherwise justified and deemed necessary, debt service should be structured on a level or declining repayment basis. 4.3 Criteria for issuance of advance refunding and current refunding bonds 4.3.1 The City will use refunding bonds, where appropriate, when restructuring its current outstanding debt. A debt refunding is a refinance of debt typically done to take advantage of lower interest rates. Unless otherwise justified, such as a desire to remove or change a bond covenant, a debt refunding will not be pursued without a sufficient net present value benefit after expenses. Generally, the City may undertake refinancing with net present value savings are 3.5 to 5.0% of the par amount of the bonds to be refunded. For current refunding refunding in which the outstanding bonds will be called within 90 days of the refunding), the savings threshold may be lower. 4.4 Other structuring practices: 4.4.1 Bond amortization schedules will be structured to minimize interest expense with the constraints of revenues available for debt service. The bonds should include call features to maximize the City’s ability to advance refund or retire the debt early. However, call features should be balanced with market conditions to ensure that the total cost of the financing is not adversely affected. 5.0 Debt Issuance Practices 5.1 Council Approval: City Council approval is required prior to the issuance of debt. 5.2 Analytical Review: An analytical review shall be conducted prior to the issuance of debt including but not limited to, monitoring of market opportunities and structuring and pricing of the debt. 5.3 Use of credit ratings, minimum bond ratings, determination of the number of ratings and selection of rating services: The City will continually strive to maintain its bond rating by improving financial policies, budget, forecasts and the financial health of the City so its borrowing costs are minimized and its access to credit is preserved. The City will maintain good communication with bond rating agencies about its financial condition, coordinating meetings, and presentations in conjunction with a new issuance as necessary. 5.4 Compliance with Statutes and Regulations: The Finance Director, City Attorney and bond counsel shall coordinate their activities and review all debt issuance to ensure that all securities are issued in compliance with legal and regulatory requirements by the State of Washington and the Federal Government’s laws, rules and regulations. 5.5 Selection and use of professional service providers: 5.5.1 The City’s Finance and Administration Department shall be responsible for the solicitation and selection of professional services that are required to administer the City’s debt program. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XXIII 5.5.2 Bond Counsel: All debt issued by the City will include a written opinion by bond counsel affirming that the City is authorized to issue the proposed debt. The opinion shall include confirmation that the City has met all city and state constitutional and statutory requirements necessary for issuance, a determination of the proposed debt’s federal income tax status and any other components necessary for the proposed debt. 5.5.3 Financial Advisor: A Financial Advisor(s) may be used to assist in the issuance of the City’s debt. The Financial Advisor will provide the City with the objective advice and analysis on debt issuance. This includes, but is not limited to, monitoring of market opportunities, structuring and pricing of debt, and preparing official statements of disclosure. The City’s Financial Advisor may not participate in underwriting of the City’s bonds. 5.5.4 Underwriters: An Underwriter(s) will be used for all debt issued in a negotiated or private placement sale method. The Underwriter is responsible for purchasing negotiated or private placement debt and reselling the debt to investors. The Underwriter may not serve as Financial Advisor to the City. 5.5.5 Fiscal Agent: A Fiscal Agent will be used to provide accurate and timely securities processing and timely payment to bondholders. In accordance with RCW 43.80, the City will use the Fiscal Agent that is appointed by the State. 5.6 Criteria for determining sales method and investment of proceeds: 5.6.1 The Director of Finance shall determine the method of sale best suited for each issue of debt. 5.6.2 The City will generally issue its debt through a competitive process. For any competitive sale of debt, the City will award the issue to the underwriter offering to buy the bonds at a price and interest rates that provides the lowest True Interest Cost (TIC). 5.6.3 The City will provide for the sale of debt through a negotiated process negotiating the terms and conditions of sale) when necessary to minimize the cost and risks of borrowing under the following conditions: • The bond issue is, or contains, a refinancing that is dependent on market/interest rate timing. • At the time of issuance, the interest rate environment or economic factors that affect the bond issue are volatile. • The nature of the debt is unique and requires particular skills from the underwriter(s) involved. • The debt issued is bound by a compressed time line due to extenuating circumstances such that time is of the essence and a competitive process cannot be accomplished. 5.6.4 The City may consider a direct placement with a bank when it is expected to provide a reduced cost of capital, market conditions are such that the City will benefit from locking in an interest rate, and/or the timing is of the essence and can best be met through a placement without adding significant costs. 5.7 Bond Insurance: For each issue, the City may evaluate the costs and benefits of bond insurance or other credit enhancements. Any credit enhancement purchases by the City shall be competitively procured and evaluated by the City’s financial advisor. 6.0 Debt Management Practices 6.1 Investment of Bond Proceeds: The City shall comply with all applicable Federal, State and contractual restrictions regarding the investment of bond proceeds, including City of Marysville Investment Policy. 6.2 Continuing Disclosure: The City shall provide annual disclosure information to established national information repositories and maintain compliance with disclosure statements as required by state and national regulatory bodies. Disclosure shall take the form of the Comprehensive Annual Financial Report (CAFR) unless information is required by a particular bond issue that is not necessarily contained within the CAFR. 6.3 Arbitrage Rebate monitoring and filing: The City will, unless otherwise justified, use bond proceeds within the established time frame pursuant to the bond ordinance, contract or other documents to avoid arbitrage. Arbitrage is the interest earned on the investment of the bond proceeds above the interest paid on ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XXIV the debt. If arbitrage occurs, the City will follow a policy of full compliance with all arbitrage rebate requirements of the federal tax code and Internal Revenue Service regulations, and will perform (internally or by contract consultants) arbitrage rebate calculations for each issue subject to rebate. All necessary rebates will be filed and paid when due in order to preserve the tax-exempt status of the outstanding debt. 6.4 Federal and state law compliance practices: Discussed in Debt Issuance Practices sections 5.3 and 5.4 and Debt Management Practices sections 6.1 and 6.3. 6.5 Market and investor relations efforts: The City shall endeavor to maintain a positive relationship with the investment community. The City shall communicate through its published Budget, Capital Improvement Program and Comprehensive Annual Financial Statements the City’s indebtedness as well as its future financial plans. 6.6 Periodic review: The City’s debt policy shall be adopted by City Council. The policy shall be reviewed every four years by the Council Finance Committee and modifications shall be submitted to and approved by City Council. REVENUE POLICIES General Revenue Policies Revenue forecasts will be neither overly optimistic nor overly conservative. They will be as realistic as possible based on the best available information. Should economic downturns develop which could result in revenue shortfalls or fewer available resources, the City will make adjustments in anticipated expenditures to compensate. Deficit financing and borrowing to support on-going operations will play on part in the City’s responses to revenue shortfalls. Expenses will be reduced to conform to the long-term revenue forecast. Interfund loans are permissible to cover temporary gaps in cash flow. Revenue Shortfall Policy To ensure that service levels are maintained to meet the basic needs of the citizens during fluctuations in the economy, the City adopted through Resolution 2349 a Revenue Shortfall Policy. The policy establishes a tiered system of actions for different levels of revenue shortfalls where reserves are anticipated to be used. Level I – Reserve reduction 1% but less than 10% • Delay expenditures where possible • Departments monitor budget to ensure only essential expenditures • Council may consider delaying/post-pone capital improvement projects Level II – Reserve reduction in excess of 10% but less than 25% • Implement a status quo budget (same level as prior year) • Intensify the review process for large expenditures • Review vacant position for possible delay or use temporary hire Level III – Reserve reduction in excess of 25% but less than 50% • Require justification for large expenditures • Defer capital expenditures • Reduce CIP where appropriate • Hire vacant positions only with special justification and authorization • Close monitoring of expenditures, reduce travel and training Level IV – Reserve reduction in excess of 50% but less than 100% • Implement hiring freeze • Reduce temporary work force • Defer wage increases • Further reduction of capital expenditures • Prepare a strategy for reduction in workforce ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XXV Level V – Reserve reduction at 100% and potential for a deficit is present • Implement reduction in workforce strategy • Eliminate programs • Eliminate capital improvements and expenditures Fees and Charges User fees will be imposed to cover the cost of services provided for unique or narrow segments of the community. Fees may be set at levels sufficient to cover the entire cost of service delivery, or the service may be subsidized as Council deems necessary. The City will continuously maintain its sewer and water distribution and collection systems. To insure that the enterprise funds remain self-supporting, rate structures will fully fund the direct and indirect costs of operations, capital plan maintenance, debt service, depreciation, and moderate system extensions. One-Time Revenues All potential grants shall be carefully examined for matching requirements. Some grants may not be accepted if the local matching funds cannot be justified. Grants may also be rejected if programs must be continued with local resources after grant funds are exhausted. EXPENDITURE POLICIES General Expenditure Policies High priority is given to expenditures that will reduce future operating costs, such as increased utilization of technology and equipment and proven business methods. An appropriate balance will be maintained between budget dollars provided for direct public service and dollars provided to assure good management and legal compliance. Before the City undertakes any agreements that would create fixed ongoing expenses, the cost implications of such agreements will be estimated by current and future years with the aid of our strategic financial planning models. Organizations that are not part of the City, but which receive funding from the City, shall not have their appropriation carried forward from year to year unless contractually authorized and directed by City Council. Annual review and reauthorization of funding is required. All externally mandated services for which full or partial reimbursement is available will be fully allocated out to allow for recovery of expenses. The estimated direct costs of service will be budgeted and charged to the fund performing the service. Interfund service fees charged to recover these direct costs will be recognized as revenue to the providing fund. Operating/Capital Expenditure Accountability It is the City’s policy to compare actual expenditures to budget, generally on a basis. General government funds, capital funds and other funds are all analyzed periodically. If necessary, actions are taken to bring the budget into balance. Infrastructure GASB 34 established new reporting requirements for state and local governments which include recording and reporting infrastructure assets of the general government. The threshold for capitalizing infrastructure has been set at $300,000 in concurrence with the dollar amount used to determine the difference between small and large contracts as defined in the Purchasing Policy (revised Resolution 2327, 7/9/12). ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XXVI The City capitalizes the costs associated with new infrastructure which includes development, construction, improvements, restoration and rehabilitation, and preservation which includes repair/preserve, replace and resurface. General maintenance and repairs to the infrastructure are not capitalized. Capital Improvements Capital Improvements are any expenditure of public funds for the purchase, construction, rehabilitation, replacement or expansion of the physical assets of the city when the project is relatively large in size, expense-over $5,000, long-term and permanent. Capital expenditures are financed from a variety of sources to include current revenues, long-term and short-term debt, and for one-time capital purchases, the fund balance can be used. The following is a list of capital improvements that has been authorized in the budget. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XXVII General Government Construction Funds Enterprise Funds Internal Service Total General Fund CNT Hailer, Wireless First Responder 5,500 - - - 5,500 CrossMatch Fingerprint Station/Jail/Records 13,000 - - - 13,000 18,500 - - - 18,500 Streets Pedestrian Safety System 20,000 - - - 20,000 20,000 - - - 20,000 Street Construction First Street Bypass - 4,500,000 - - 4,500,000 SR9/SR92 Break in Access - 1,000 - - 1,000 88th Street Improvements - 300,000 - - 300,000 State Avenue 1st-88th - 1,000,000 - - 1,000,000 88th /State - Cemetery Relocation - 500,000 - - 500,000 SR529/I-5 & 4th/I-5 IJR - 50,000 - - 50,000 SR528 Pedestrian Signal - 275,000 - - 275,000 Citywide Intersection Improvement Project - 480,000 - - 480,000 State Avenue 100th-116th - 750,000 - - 750,000 Marshall Elementary Safe Route - 550,000 - - 550,000 Sunnyside Safe Routes - 150,000 - - 150,000 Grove Street Overcrossing - 100,000 - - 100,000 156th, 160th 51st Interim Improvement - 2,000,000 - - 2,000,000 23rd/169th Extension - 1,025,000 - - 1,025,000 83rd/Soper Hill Rd Intersection Improvements - 250,000 - - 250,000 Total Street Construction - 11,931,000 - - 11,931,000 Park Construction Qwuloolt Trail System - Phase 2 - 245,000 - - 245,000 Comeford Park Pavilion - 66,000 - - 66,000 Jennings Park Restrooms - 25,220 - - 25,220 Waterfront Park - 3,000,000 - - 3,000,000 Total Park Construction - 3,336,220 - - 3,336,220 Waterworks Utility Water Capital Projects - - 5,065,000 - 5,065,000 Sewer Capital Projects - - 1,425,000 - 1,425,000 Surface Water Capital Projects - - 2,225,250 - 2,225,250 Total Waterworks Utility Funds - - 8,715,250 - 8,715,250 Fleet Overhead Oil Dispensing Control System With 8 Heads - - - 5,000 5,000 Replace Engineering Vehicle #435 - - - 55,000 55,000 Replace Facilities Vehicle #107 - - - 60,000 60,000 Replace Sanitation Asset #CC05 - - - 40,000 40,000 Replace Sanitation Asset #CC06 - - - 40,000 40,000 Replace Sanitation Asset #CC07 - - - 40,000 40,000 Replace Sanitation Asset #CC08 - - - 40,000 40,000 Replace Streets Vehicle #251 - - - 60,000 60,000 Replace Streets Vehicle #252 - - - 225,000 225,000 Replace Operations Vehicle #537 - - - 40,000 40,000 Replace Operations Vehicle #V007 - - - 50,000 50,000 Replace Parks Vehicle #814 - - - 30,000 30,000 Replace Parks Vehicle #104 - - - 32,000 32,000 Replace Detective Vehicle #910 - - - 45,000 45,000 Replace Detective Vehicle #921 - - - 45,000 45,000 Replace Detective Vehicle #950 - - - 45,000 45,000 Replace Patrol Vehicle #P123 - - - 60,000 60,000 Replace Patrol Vehicle #P125 - - - 60,000 60,000 Replace Patrol Vehicle #P128 - - - 60,000 60,000 Replace Patrol Vehicle #P134 - - - 60,000 60,000 Replace Patrol Vehicle #P136 - - - 60,000 60,000 Replace Patrol Vehicle #P139 - - - 60,000 60,000 Replace Detective Vehicle #A004 - - - 45,000 45,000 New - Police - Detective Sergeant Vehicle - - - 40,000 40,000 New - Police - 2 Patrol Cars for overlap shift - - - 110,000 110,000 New - Police - BearCat Armored vehicle - - - 240,000 240,000 New - Police - Community Services Sergeant Vehicle - - - 40,000 40,000 New - Parks - Transit Van - - - 15,000 15,000 New - Utilities - Vehicle for SCADA/Telemetry Admin - - - 45,000 45,000 New - Utilities - 4 Wheel Drive Mule with Trailer for Water Maint - - - 18,000 18,000 New - Utilities - Vehicle for Pretreatment Technician position - - - 40,000 40,000 New - Utilities - Plow & Sander - - - 68,000 68,000 Total Fleet - - - 1,873,000 1,873,000 Total CIP by Fund 38,500 15,267,220 8,715,250 1,873,000 25,893,970 Note: These values are based off of the capital expenditure object code. CAPITAL IMPROVEMENT BY FUND 2017 Capital Improvement Program ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XXVIII General Government Construction Funds Enterprise Funds Internal Service Total Streets Pedestrian Safety System 20,000 - - - 20,000 20,000 - - - 20,000 Street Construction First Street Bypass - 2,000,000 - - 2,000,000 SR9/SR92 Break In Access - 1,000 - - 1,000 88th Street - 300,000 - - 300,000 State Ave 1st-88th - 1,000,000 - - 1,000,000 88th/State-Cemetery relocation - 500,000 - - 500,000 SR529/Interstate 5 IJR (through final design) - 25,000 - - 25,000 State Avenue 100th-116th - 1,500,000 - - 1,500,000 156th, 160th, 51st Interim Improvement - 3,500,000 - - 3,500,000 23rd/169th Extension - 1,500,000 - - 1,500,000 83rd/Soper Hill Rd Intersection Improvements - 400,000 - - 400,000 80th St NE Non-motorized - 150,000 - - 150,000 Total Street Construction - 10,876,000 - - 10,876,000 Waterworks Utility Water Capital Projects - - 2,110,000 - 2,110,000 Sewer Capital Projects - - 6,780,000 - 6,780,000 Surface Water Capital Projects - - 1,015,000 - 1,015,000 Total Waterworks Utility Funds - - 9,905,000 - 9,905,000 Fleet Replace Community Development Vehicle #332 - - - 30,000 30,000 Replace Community Development Vehicle #334 - - - 30,000 30,000 Replace Sewer & Storm Vehicle #433 - - - 40,000 40,000 Replace Sewer & Storm Division Trommel Screen #570 - - - 185,000 185,000 Replace Water Resources Vehicle #530 - - - 50,000 50,000 Replace Streets Vehicle #227 - - - 90,000 90,000 Replace Street Divison Pro-Paver #H001 - - - 200,000 200,000 Replace Water Resources Vehicle #V012 - - - 37,000 37,000 Replace Parks Vehicle #808 - - - 45,000 45,000 Replace Parks Vehicle #803 - - - 45,000 45,000 Replace Parks Vehicle #V006 - - - 45,000 45,000 Replace Police Vehicle #962 - - - 45,000 45,000 Replace Custody Vehicle #A003 - - - 45,000 45,000 Replace Patrol Vehicle #P129 - - - 60,000 60,000 Replace Patrol Vehicle #P130 - - - 60,000 60,000 Replace Patrol Vehicle #P133 - - - 60,000 60,000 Replace Patrol Vehicle #P143 - - - 60,000 60,000 Replace Patrol Vehicle #P120 - - - 60,000 60,000 Replace Patrol Vehicle #P122 - - - 60,000 60,000 New - Utilities - Flatbed Truck with Dump Bed for Water Maint. - - - 60,000 60,000 Total Fleet - - - 1,307,000 1,307,000 Total CIP by Fund 20,000 10,876,000 9,905,000 1,307,000 22,108,000 Note: These values are based off of the capital expenditure object code. 2018 Capital Improvement Program CAPITAL IMPROVEMENT BY FUND ---PAGE BREAK--- BUDGET SUMMARY ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XXIX DEPARTMENT BEGINNING FUND BALANCE REVENUE BEFORE REQUESTS 2017 BUDGET REQUEST (REVENUE) 2017-2018 REVENUE 2017-2018 EXPENDITURES ENDING FUND BALANCE 001 General Fund 6,703,205 97,699,732 - 97,699,732 97,475,334 6,927,603 005 General Cum. Reserve 7,913,897 - - - 3,700,000 4,213,897 101 City Street - 8,915,617 - 8,915,617 8,915,617 - 102 Arterial Street - 3,200,000 - 3,200,000 3,200,000 - 103 Drug Enforcement 238,555 20,300 - 20,300 240,000 18,855 104 Tribal Gaming Fund 29,406 225 - 225 21,853 7,778 105 Hotel/Motel Tax Fund 95,455 180,700 - 180,700 193,692 82,463 106 KBCC 6,394 2,550 - 2,550 5,344 3,600 108 I/NET 311,370 238,000 - 238,000 246,607 302,763 109 CDBG Program - 700,000 - 700,000 700,000 - 110 GMA--REET I 319,271 1,601,000 - 1,601,000 1,875,475 44,796 111 GMA--REET II 289,634 1,602,500 - 1,602,500 1,850,000 42,134 114 TBD 1,169,744 3,986,000 - 3,986,000 3,147,000 2,008,744 206 LTGO Debt Service 30,786 5,286,550 - 5,286,550 5,282,250 35,086 271 LID 71 Debt Service 67,421 785,606 - 785,606 823,670 29,357 305 Street Capital 3,312,769 21,318,731 - 21,318,731 24,631,500 310 Parks Capital 267,723 3,569,220 - 3,569,220 3,591,739 245,204 401 Water/Sewer Operating 14,209,418 52,596,667 - 52,596,667 57,862,644 8,943,441 402 Utility Construction 1,389,921 17,230,329 - 17,230,329 18,620,250 - 410 Garbage & Refuse 3,318,005 14,535,576 - 14,535,576 14,522,130 3,331,451 420 Golf Course Operating - 2,626,691 66,257 2,692,948 2,692,948 - 450 Utility Debt Service Fund 1,764,389 10,527,344 - 10,527,344 10,485,844 1,805,889 501 Fleet Services 269,360 5,629,483 - 5,629,483 5,601,869 296,974 502 Facilities Maintenance 153,410 1,199,640 - 1,199,640 1,292,756 60,294 503 Information Services 248,602 2,250,178 - 2,250,178 2,459,374 39,406 TOTAL ALL FUNDS 42,108,734 255,702,639 66,257 255,768,896 269,437,896 28,439,734 TOTAL BUDGET 297,877,630 2017-2018 BIENNIAL BUDGET SUMMARY - ALL FUNDS 297,877,630 ---PAGE BREAK--- GENERAL FUND ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XXXI GENERAL FUND REVENUE SUMMARY 2017-2018 OPERATING BUDGET 001 GENERAL FUND 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Budget/ REVENUE SOURCES: Actual Budget Budget Estimated Budget Budget 2017 Budget 2018 Budget 311 General Property Taxes 15,717,859 15,848,063 15,940,063 15,950,083 16,532,225 16,823,182 3.7% 1.8% 313 Retail Sales & Use Taxes 11,645,831 12,166,475 12,166,475 12,322,388 13,039,844 13,497,916 7.2% 3.5% 316 Business Taxes 6,267,747 6,516,356 6,516,356 6,296,297 6,734,945 6,996,392 3.4% 3.9% 317 Excise Tax 8,490 8,500 8,500 7,209 8,500 8,500 0.0% 0.0% 318 Other Taxes 262,730 230,000 230,000 248,922 260,000 260,000 13.0% 0.0% 310 TAXES 33,902,657 34,769,394 34,861,394 34,824,899 36,575,514 37,585,990 4.9% 2.8% 321 Business Licenses & Permits 1,215,993 1,084,806 1,084,806 1,220,829 1,222,239 1,322,195 12.7% 8.2% 322 Non-Business Licenses & Permits 599,895 745,748 745,748 976,352 911,832 912,842 22.3% 0.1% 320 LICENSES AND PERMITS 1,815,888 1,830,554 1,830,554 2,197,181 2,134,071 2,235,037 16.6% 4.7% 331 Federal Grants - Direct 15,377 11,000 214,682 207,799 201,726 100,000 -6.0% -50.4% 333 Federal Grants - Indirect - - 30,000 35,695 30,000 - 0.0% -100.0% 334 State Grants - Direct 4,400 3,900 195,900 172,060 194,000 194,000 -1.0% 0.0% 335 State Shared Revenues 269,408 260,000 260,000 280,372 291,587 300,335 12.1% 3.0% 336 State Entitlements 850,194 794,186 970,814 990,992 998,219 1,028,764 2.8% 3.1% 337 Interlocal Grants 140,948 129,000 140,000 130,234 140,000 140,000 0.0% 0.0% 330 INTERGOV'T REVENUE 1,280,327 1,198,086 1,811,396 1,817,152 1,855,532 1,763,099 2.4% -5.0% 341 Charges for Service - General Gov't 988,119 1,120,302 1,120,302 1,037,371 1,236,584 1,245,301 10.4% 0.7% 342 Charges for Service - Public Safety 872,718 826,820 826,820 632,314 885,322 933,110 7.1% 5.4% 343 Charges for Service - Environment 2,500 500 500 1,500 500 500 0.0% 0.0% 345 Charges for Service - Economic 712,204 890,000 890,000 1,055,092 910,000 910,000 2.2% 0.0% 347 Charges for Service - Recreation 353,895 342,200 342,200 403,673 363,800 371,250 6.3% 2.0% 349 Charges for Interfund Services 2,869,340 3,026,710 3,026,710 2,919,278 3,108,927 3,199,835 2.7% 2.9% 340 CHARGES FOR SERVICES 5,798,776 6,206,532 6,206,532 6,049,228 6,505,133 6,659,996 4.8% 2.4% 352 Civil Penalties 4,840 4,000 4,000 4,149 4,324 4,673 8.1% 8.1% 353 Non-Parking Infractions 289,439 289,300 289,300 248,469 272,532 256,737 -5.8% -5.8% 354 Parking Infraction Penalties 7,326 3,300 3,300 8,438 4,312 5,634 30.7% 30.7% 355 Criminal Traffic Misdemeanors 82,363 106,625 106,625 63,248 89,630 75,463 -15.9% -15.8% 356 Non-Traffic Misdemeanors 77,346 84,000 84,000 61,433 76,045 68,946 -9.5% -9.3% 357 Criminal Costs 72,640 37,612 37,612 49,823 41,615 57,143 10.6% 37.3% 350 FINE & FORFEITS 533,954 524,837 524,837 435,560 488,458 468,596 -6.9% -4.1% 361 Interest Earnings 150,056 189,596 189,596 224,348 202,500 202,500 6.8% 0.0% 362 Rents & Royalties 183,187 257,248 279,248 557,530 315,086 336,220 12.8% 6.7% 367 Contributions from Private Sources 23,818 6,500 6,500 51,200 41,500 31,500 538.5% -24.1% 369 Other Miscellaneous Revenue 38,453 274,485 274,485 38,551 37,000 37,000 -86.5% 0.0% 360 MISCELLANEOUS REVENUE 395,514 727,829 749,829 871,629 596,086 607,220 -20.5% 0.0% 393 Insurance Recoveries 40,259 - - 4,791 - - 0.0% 0.0% 397 Operating Transfers 93,479 70,000 85,000 82,027 125,000 100,000 47.1% -20.0% 390 TRANSFERS-IN 133,738 70,000 85,000 86,818 125,000 100,000 47.1% -20.0% TOTAL GENERAL FUND REVENUE 43,860,854 45,327,232 46,069,542 46,282,467 48,279,794 49,419,938 4.8% 2.3% GENERAL FUND REVENUE SUMMARY 2017 AND 2018 OPERATING BUDGET 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XXXII GENERAL FUND EXPENDITURE SUMMARY 2017-2018 OPERATING BUDGET 001 GENERAL FUND 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Budget/ EXPENDITURES/USES: Actual Budget Budget Estimated Budget Budget 2017 Budget 2018 Budget 11 Regular Pay 14,065,393 14,896,968 15,250,588 15,250,588 16,511,924 17,042,883 8.3% 3.2% 111 Seasonal Pay 209,458 249,191 249,191 249,191 297,790 304,090 19.5% 2.1% 12 Overtime 1,087,907 594,025 609,025 609,025 804,525 805,275 32.1% 0.1% 10 SALARIES 15,362,758 15,740,184 16,108,804 16,108,804 17,614,239 18,152,248 9.3% 3.1% 21 Social Security 1,125,216 1,148,394 1,175,873 1,175,873 1,280,199 1,321,889 8.9% 3.3% 22 Retirement 1,192,789 1,308,707 1,331,304 1,331,304 1,509,180 1,642,784 13.4% 8.9% 23 Group Health Insurance 2,858,860 3,282,538 3,276,741 3,276,741 3,551,924 3,630,723 8.4% 2.2% 24 Workman's Compensation 233,917 355,253 329,207 329,207 455,588 530,431 38.4% 16.4% 25 Unemployment Compensation 29,920 61,059 62,014 62,014 34,935 37,692 -43.7% 7.9% 26 Uniforms and Clothing 130,786 130,780 144,280 144,280 145,030 134,080 0.5% -7.6% 20 BENEFITS 5,571,488 6,286,731 6,319,419 6,319,419 6,976,856 7,297,599 10.4% 4.6% 31 Office & Operating Supplies 729,523 559,835 649,257 649,257 582,703 594,703 -10.3% 2.1% 32 Fuel Consumed 170,050 225,920 225,920 225,920 225,920 225,920 0.0% 0.0% 35 Small Tools 51,133 81,540 95,235 95,235 33,040 58,160 -65.3% 76.0% 30 SUPPLIES 950,706 867,295 970,412 970,412 841,663 878,783 -13.3% 4.4% 41 Professional Services 1,663,212 2,399,946 2,769,830 2,769,830 1,831,665 1,818,586 -33.9% -0.7% 42 Communication 188,626 173,461 171,561 171,561 166,961 166,961 -2.7% 0.0% 43 Travel 56,167 72,110 72,110 72,110 75,610 73,910 4.9% -2.2% 44 Advertising 28,839 27,050 27,050 27,050 32,050 32,050 18.5% 0.0% 45 Operating Rentals & Leases 97,151 117,000 177,000 177,000 177,000 177,000 0.0% 0.0% 46 Insurance 239,582 276,041 276,041 276,041 313,810 350,779 13.7% 11.8% 47 Public Utility Service 249,086 229,188 179,688 179,688 105,188 105,188 -41.5% 0.0% 48 Repairs & Maintenance 548,735 545,970 533,970 533,970 606,970 606,970 13.7% 0.0% 49 Miscellaneous 565,666 874,315 939,215 939,215 964,045 926,285 2.6% -3.9% 40 OTHER SERVICES & CHARGES 3,637,064 4,715,081 5,146,465 5,146,465 4,273,299 4,257,729 -17.0% -0.4% 55 Inter-Governmental Service 11,443,277 11,622,911 11,875,828 11,875,828 12,316,714 12,602,385 3.7% 2.3% 50 INTERGOVERNMENTAL SERVICES 11,443,277 11,622,911 11,875,828 11,875,828 12,316,714 12,602,385 3.7% 2.3% 64 Machinery & Equipment 44,534 - - - 18,500 1,400 100.0% -92.4% 60 CAPITAL OUTLAYS 44,534 - - - 18,500 1,400 100.0% 0.0% 95 Interfund Rents 13,562 13,562 13,562 13,562 13,562 13,562 0.0% 0.0% 98 Interfund Repairs & Maintenance 1,009,438 948,368 948,690 948,690 1,270,908 1,290,643 34.0% 1.6% 99 Other Interfund Services 705,617 742,879 742,879 742,879 740,509 790,104 -0.3% 6.7% 90 INTERFUND 1,728,617 1,704,809 1,705,131 1,705,131 2,024,979 2,094,309 18.8% 3.4% 0 Operating Transfers 4,070,315 4,162,142 4,398,142 4,398,142 3,875,023 4,249,608 -11.9% 9.7% TOTAL GENERAL FUND EXPENDITURES 42,808,759 45,099,153 46,524,201 46,524,201 47,941,273 49,534,061 3.0% 3.3% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XXXIII GENERAL FUND EXPENDITURES BY DEPARTMENT *General Government includes City Council, Executive, Finance, Legal, and Non-Departmental. 001 GENERAL FUND 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Budget/ EXPENDITURES/USES: Actual Budget Budget Estimated Budget Budget 2017 Budget 2018 Budget 01 Council 81,338 98,983 98,899 98,899 108,490 109,381 9.7% 0.8% 02 Municipal Court 1,824,339 1,969,137 1,962,146 1,962,146 2,035,574 1,970,956 3.7% -3.2% 03 Executive 944,401 1,053,703 1,180,490 1,180,490 1,163,792 1,191,682 -1.4% 2.4% 04 Finance 1,912,316 2,075,201 2,085,762 2,085,762 2,236,220 2,328,624 7.2% 4.1% 05 Legal 1,243,099 1,351,392 1,349,140 1,349,140 799,474 837,985 -40.7% 4.8% 06 Human Resources 499,130 544,129 543,049 543,049 697,252 692,415 28.4% -0.7% 07 Community Development 2,245,140 2,378,713 2,375,259 2,375,259 2,510,457 2,602,480 5.7% 3.7% 08 Police 16,037,625 16,375,576 16,964,382 16,964,382 18,581,092 18,872,408 9.5% 1.6% 09 Fire 9,381,127 9,540,605 9,734,441 9,734,441 10,076,327 10,428,998 3.5% 3.5% 10 Parks & Recreation 2,696,928 2,490,598 2,727,269 2,727,269 2,956,798 3,009,335 8.4% 1.8% 11 Engineering 931,288 1,030,983 1,026,452 1,026,452 1,235,386 1,315,650 20.4% 6.5% 12 Library 41,584 95,078 - - - - 0.0% 0.0% 13 Public Safety Building 294,938 1,045,506 1,053,409 1,053,409 - - -100.0% 0.0% 99 Non-Departmental 4,675,506 5,049,549 5,423,503 5,423,503 5,540,411 6,174,147 2.2% 11.4% TOTAL GENERAL FUND EXPENDITURES 42,808,759 $ 45,099,153 $ 46,524,201 $ 46,524,201 $ 47,941,273 $ 49,534,061 $ 3.0% 3.3% GENERAL FUND BY DEPARTMENT SUMMARY 2017 AND 2018 OPERATING BUDGET 2017/2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTRODUCTION XXXIV ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-1 Fund 001 City Council Mission Statement The mission of the City Council is to provide the City of Marysville with both policy and legislative direction for current & future needs. Function The Marysville City Council is elected to serve a term of four years, with one member selected each year to serve as Mayor Pro Tem. The Mayor Pro Tem fills in where needed in the Mayor’s absence. The City Council is responsible for establishing policy for the City. They approve the City’s annual operating budget, all ordinances, resolutions, contracts, fees and programs. The City Council conducts work sessions (workshops) on the first Monday of each month, and then holds regularly scheduled meetings to take action on work session items the second and fourth Monday. Council does not meet during the month of August. Budget Narrative Salaries in this department include 50% of the City Council member’s annual salary. The remaining 50% is charged out to the Utility Fund. Salaries for the City Council are based on the pay structure outlined in MMC 2.50.050. Office and operating supplies include general office supplies used by the council and associated with the preparation of the council agenda and packets. Travel and miscellaneous expenses include costs associated with the annual council/staff retreat. It also covers travel expenses to local business meetings and out of area conferences. Other interfund services include the cost allocation from the Information Services (IS) department for computer maintenance and replacement. Approved Budget Requests None ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-2 Fund 001 City Council 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 47,600 $ 56,280 $ 56,280 $ 56,280 $ 55,440 $ 55,440 $ -1.5% 0.0% 21 SOCIAL SECURITY 3,641 5,432 5,432 5,432 4,242 4,242 -21.9% 0.0% 24 WORKMAN'S COMPENSATION 1,047 1,071 987 987 1,092 1,162 10.6% 6.4% 31 OFFICE & OPERATING SUPPLIES 2,387 1,000 1,000 1,000 1,000 1,000 0.0% 0.0% 41 PROFESSIONAL SERVICES 23 - - - - - 0.0% 0.0% 43 TRAVEL 18,898 32,000 32,000 32,000 32,000 32,000 0.0% 0.0% 44 ADVERTISING - 200 200 200 200 200 0.0% 0.0% 49 MISCELLANEOUS 7,742 3,000 3,000 3,000 3,000 3,000 0.0% 0.0% 99 OTHER INTERFUND SERVICES - - - - 11,516 12,337 100.0% 7.1% TOTAL CITY COUNCIL 81,338 $ 98,983 $ 98,899 $ 98,899 $ 108,490 $ 109,381 $ 9.7% 0.8% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-3 MUNICIPAL COURT Municipal Court Judges (elected) Court Administrator Assistant Administrator Program Specialists Probation Officer ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-4 Fund 001 Municipal Court Mission The mission of the Marysville Municipal Courts is to provide ready access to justice, exercise expedience, timeliness, equality, fairness and integrity. To show independence, accountability, radiate trust and confidence to the public. Function Marysville Municipal Courts adjudicates all criminal misdemeanor and gross misdemeanor cases filed by the City of Marysville Police Department resulting from crimes committed within the city limits of Marysville. The City also has interlocal agreements with Lake Stevens and Arlington to adjudicate all criminal misdemeanor and gross misdemeanor cases that are committed within their city limits. Headcount Budget Narrative The supplies budget includes general office supplies, form printing and copy machine supplies. Other services include travel, postage, juror fees, interpreter, expert witness fees, and annual dues to various state and national organizations. Intergovernmental services are fees collected by the Court and then passed on to the County for Crime Victim/Witness Services. Other interfund services include the cost allocation from Information services (IS) for computer maintenance and equipment replacement. Operating transfers include the annual debt service payment. In 2010, the City purchased the Courthouse building and issued bonds to fund the purchase. Approved Budget Requests 2017 2018 Description Amount Amount On-Going Desks for clerical staff - 12,000 No Total $ - $ 12,000 POSITION CLASSIFICATION 2016 2017 2018 Judge (Elected - 4 year term) 2 2 2 Court Administrator 1 1 1 Assistant Court Administrator 1 1 1 Program Specialist 7 7 7 Probation Officer 1 1 1 TOTAL - COURTS 12 12 12 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-5 Fund 001 Municipal Court 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 877,866 $ 934,369 $ 934,369 $ 934,369 $ 1,006,035 $ 1,035,292 $ 7.7% 2.9% 111 SEASONAL 4,842 10,000 10,000 10,000 10,000 10,000 0.0% 0.0% 12 OVERTIME 143 500 500 500 500 500 0.0% 0.0% 21 SOCIAL SECURITY 63,352 68,150 68,150 68,150 72,481 74,689 6.4% 3.0% 22 PENSION 90,049 103,960 103,960 103,960 118,486 130,478 14.0% 10.1% 23 HEALTH INSURANCE 217,170 261,133 252,581 252,581 244,729 250,242 -3.1% 2.3% 24 WORKMAN'S COMPENSATION 3,228 4,130 3,877 3,877 4,319 4,557 11.4% 5.5% 25 UNEMPLOYMENT COMPENSATION 1,729 3,683 3,683 3,683 2,032 2,196 -44.8% 8.1% 31 OFFICE & OPERATING SUPPLIES 28,660 29,000 29,000 29,000 25,000 37,000 -13.8% 48.0% 41 PROFESSIONAL SERVICES 77,629 83,800 85,614 85,614 68,000 68,000 -20.6% 0.0% 42 COMMUNICATION 12,596 21,062 21,062 21,062 21,062 21,062 0.0% 0.0% 43 TRAVEL 4,903 3,250 3,250 3,250 6,750 5,050 107.7% -25.2% 45 OPERATING RENTALS & LEASES 11,175 7,900 7,900 7,900 7,900 7,900 0.0% 0.0% 46 INSURANCE 1,430 1,563 1,563 1,563 1,908 2,132 22.1% 11.7% 47 PUBLIC UTILITIES 21,451 22,000 22,000 22,000 - - -100.0% 0.0% 48 REPAIRS & MAINTENANCE 11,568 7,800 7,800 7,800 3,800 3,800 -51.3% 0.0% 49 MISCELLANEOUS 23,384 37,452 37,452 37,452 39,452 39,452 5.3% 0.0% 55 INTER-GOVERNMENTAL SERVICES 14,494 10,200 10,200 10,200 10,200 10,200 0.0% 0.0% 98 INTERFUND REPAIRS & MAINT. 15,544 16,250 16,250 16,250 50,984 52,982 213.7% 3.9% 99 OTHER INTERFUND SERVICES 48,111 50,461 50,461 50,461 52,004 55,134 3.1% 6.0% 00 OPERATING TRANSFER 295,015 292,474 292,474 292,474 289,932 160,290 -0.9% -44.7% TOTAL COURTS 1,824,339 $ 1,969,137 $ 1,962,146 $ 1,962,146 $ 2,035,574 $ 1,970,956 $ 3.7% -3.2% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-6 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-7 EXECUTIVE DEPARTMENT ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-8 Fund 001 Executive Department Mission The Executive Department’s mission is to administer City business in an efficient, ethical and legal manner. Function Executive Administration includes the Mayor, Chief Administrative Officer (CAO), Community Information Officer, Risk Management Officer, Safety/training Officer and Executive Program Analyst to the Mayor. The City of Marysville is a Council Mayor form of Government. The Mayor who serves full time, presides over all meetings of the Council and is recognized as the head of the City for ceremonial purposes. The City Council appoints the CAO, who is responsible for the efficient, ongoing day-to-day operations of all City services set forth by the Council. The CAO also works closely with the Mayor and Council to assist them in formulating policies and programs. Thirty-Eight percent of the Executive department’s budget is allocated out to benefitting operating units based on the number of council agenda items and on the fund activity of each of the operating units. For 2017/2018 the 38% is allocated as follows: Streets 15%, Utilities 57%, Solid Waste 15%, Golf Fleet and Facilities Headcount The 2016 budget was amended to include the Safety/Training Officer position. Changes Historically the costs associated with the City Hall facility were accounted for in the Executive department. For the 2017/2018 budget the City Hall facility budget was removed from the Executive department and moved to the Facility Department (Fund 502). The costs associated with the City Hall building have been allocated across all departments residing in the building. Budget Narrative Supplies include general office and copier supplies. This budget also includes $25,000 for safety/training activities general government employees. Other services include travel and mileage reimbursement, communication, advertising, miscellaneous dues and memberships. POSITION CLASSIFICATION 2016 2017 2018 Mayor 1 1 1 Chief Administrative Officer 1 1 1 Executive Program Analyst 0 1 1 Executive Assistant/Analyst (reclassified) 1 0 0 Risk Management Officer 1 1 1 Safety/Training Officer 1 1 1 Community Information Officer 1 1 1 TOTAL 6 6 6 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-9 Other interfund services include the cost allocation from Information Services (IS) for computer maintenance and equipment replacement. Approved Budget Requests 2017 2018 Description Amount Amount On-Going Overtime 5,000 5,000 Yes Reclassify Executive Assistant (N7) to Executive Program Analyst (N9) 4,729 4,966 Yes Total $9,729 $9,966 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-10 Fund 001 Executive Department 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 539,265 $ 578,856 $ 648,869 $ 648,869 $ 697,984 $ 712,746 $ 7.6% 2.1% 111 SEASONAL PAY 10,107 20,000 20,000 20,000 20,000 20,000 0.0% 0.0% 12 OVERTIME 5,293 - - - 5,000 5,000 100.0% 0.0% 21 SOCIAL SECURITY 37,049 40,860 46,216 46,216 48,648 49,809 5.3% 2.4% 22 PENSION 58,795 70,390 76,761 76,761 88,177 96,068 14.9% 8.9% 23 HEALTH INSURANCE 68,660 80,137 91,685 91,685 87,586 89,516 -4.5% 2.2% 24 WORKMAN'S COMPENSATION 1,681 1,940 1,825 1,825 2,041 2,165 11.8% 6.1% 25 UNEMPLOYMENT COMPENSATION 825 1,816 1,816 1,816 1,135 1,217 -37.5% 7.2% 31 OFFICE & OPERATING SUPPLIES 21,724 39,000 40,000 40,000 34,000 34,000 -15.0% 0.0% 41 PROFESSIONAL SERVICES 61,348 64,160 66,774 66,774 48,660 48,660 -27.1% 0.0% 42 COMMUNICATION 6,465 3,746 3,746 3,746 246 246 -93.4% 0.0% 43 TRAVEL 5,466 8,000 8,000 8,000 8,000 8,000 0.0% 0.0% 45 OPERATING RENTS 4,372 9,000 9,000 9,000 9,000 9,000 0.0% 0.0% 46 INSURANCE 13,588 14,852 14,852 14,852 18,123 20,258 22.0% 11.8% 47 PUBLIC UTILITY SERVICES 23,481 24,000 24,000 24,000 - - -100.0% 0.0% 48 REPAIRS & MAINTENANCE 7,335 4,000 4,000 4,000 - - -100.0% 0.0% 49 MISCELLANEOUS 33,992 45,893 75,893 75,893 45,643 45,643 -39.9% 0.0% 98 INTERFUND REPAIRS & MAINT. 23,056 24,104 24,104 24,104 19,260 17,258 -20.1% -10.4% 99 OTHER INTERFUND SERVICES/CHGS 21,899 22,949 22,949 22,949 30,289 32,096 32.0% 6.0% TOTAL EXECUTIVE DEPARTMENT 944,401 $ 1,053,703 $ 1,180,490 $ 1,180,490 $ 1,163,792 $ 1,191,682 $ -1.4% 2.4% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-11 FINANCE DEPARTMENT Information Services budget reported in the Internal Service funds – Fund 503. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-12 Fund 001 Finance Department Accounting Mission The mission of the Accounting department is to provide accurate and timely financial services and information both internally and externally, while fostering an environment of integrity and teamwork. Function The Finance department coordinates and prepares the City’s biennial budget. In addition, this department is responsible for annual financial reporting and audit support, cash management, accounts payable, payroll, general invoicing, maintains and monitors capital asset inventory, maintains the books of account for all funds, prepares regulatory reports including excise & leasehold tax returns, state & federal payroll tax reports and unclaimed property reports and performs all major account reconciliation, including A/P, payroll, cash and capital assets. Fifty-Five percent of the department’s budget is allocated out to benefiting departments based on percent of total city budget. The allocation breakdown for 2017/2018 is: Streets 10%, Utilities 63%, Solid Waste 20%, Golf Fleet Maintenance 3% and Facilities Maintenance Headcount Changes The Finance Director’s salary is split evenly across the three departments within Finance for allocation purposes. The Assistant Finance Director/City Clerk’s salary is split between Finance and City Clerk. Budget Narrative Supplies cover the purchase of general office supplies, check stock, form printing, and postage meter lease payments. Other services include phones, postage, training, travel reimbursement and membership fees. In 2016, the budget was amended by $18,000 to include the cost of the “Open Checkbook” which provides the citizens with online access to the City’s financial information. Other interfund services include the Information Services (IS) cost allocation for computer maintenance and equipment replacement. POSITION CLASSIFICATION 2016 2017 2018 Finance Director 1 1 1 Assistant Finance Director/City Clerk 1 1 1 Financial Planning Manager 1 1 1 Sr Accounting Technician 1 1 1 Accounting Technician (Accounts Payable) 1 1 1 TOTAL - FINANCE/ACCOUNTING 5 5 5 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-13 Approved Budget Requests 2017 2018 Description Amount Amount On-Going CAFR Statement Builder Software 18,075 2,475 Yes Total $18,075 $2,475 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-14 Fund 001 Finance Department Finance 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 308,645 $ 394,920 $ 394,920 $ 394,920 $ 355,989 $ 367,375 $ -9.9% 3.2% 111 SEASONAL - - - - - - 0.0% 0.0% 12 OVERTIME - 100 100 100 100 100 0.0% 0.0% 21 SOCIAL SECURITY 22,639 29,031 29,031 29,031 26,412 27,293 -9.0% 3.3% 22 PENSION 30,249 42,103 42,103 42,103 42,058 46,590 -0.1% 10.8% 23 HEALTH INSURANCE 43,253 69,656 68,231 68,231 50,780 51,553 -25.6% 1.5% 24 WORKMAN'S COMPENSATION 877 1,816 1,740 1,740 1,173 1,245 -32.6% 6.1% 25 UNEMPLOYMENT COMPENSATION 605 1,542 1,542 1,542 712 773 -53.8% 8.6% 31 OFFICE & OPERATING SUPPLIES 9,057 6,325 6,325 6,325 6,325 6,325 0.0% 0.0% 41 PROFESSIONAL SERVICES 5,512 27,500 45,500 45,500 45,500 45,500 0.0% 0.0% 42 COMMUNICATION 8,002 5,500 5,500 5,500 5,500 5,500 0.0% 0.0% 43 TRAVEL 536 2,000 2,000 2,000 2,000 2,000 0.0% 0.0% 45 OPERATING RENTALS & LEASES 3,352 3,000 3,000 3,000 3,000 3,000 0.0% 0.0% 46 INSURANCE 7,867 8,598 8,598 8,598 10,492 11,728 22.0% 11.8% 49 MISCELLANEOUS 3,045 9,500 9,500 9,500 27,575 11,975 190.3% -56.6% 98 INTERFUND REPAIRS & MAINT. - - - - 10,318 10,786 100.0% 4.5% 99 OTHER INTERFUND SERVICES/CHGS 17,803 18,658 18,658 18,658 23,529 24,947 26.1% 6.0% TOTAL FINANCE 461,442 $ 620,249 $ 636,748 $ 636,748 $ 611,463 $ 616,690 $ -4.0% 0.9% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-15 Fund 001 Finance Department City Clerk Mission Statement Function The City Clerk’s office maintains and tracks all official city records, fulfills all legal requirements of recording, posting, publicizing and filing documents and administers all ordinances and resolutions. The office schedules and coordinates the agendas and packet preparation for the weekly council meeting. The City Clerk’s office is also the central point of contact and coordination for all public records requests, except for those relating to Police and Courts. Thirty percent of the department’s budget is allocated out to benefiting departments based on a percent of total agenda items processed. The allocation breakdown for 2017/2018 is: Streets 50%, Utilities 41%, Solid Waste Golf Fleet Maintenance 2% and Facilities Maintenance Headcount Changes The Finance Director’s salary is being allocated based on headcount across the three departments within Finance for allocation purposes. The Assistant Finance Director/City Clerk’s salary is split between Finance and City Clerk. Budget Narrative Supplies include general office supplies and the lease of the postage machine. Other services include phones, copy machine lease payments, minute taking services, training, and travel reimbursement. Other interfund services include the Information Services (IS) cost allocation for computer maintenance and equipment replacement. Approved Budget Requests None POSITION CLASSIFICATION 2016 2017 2018 Deputy City Clerk 2 2 2 TOTAL - CITY CLERK 2 2 2 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-16 Fund 001 Finance Department City Clerk 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 176,770 $ 158,674 $ 158,674 $ 158,674 $ 225,067 $ 238,487 $ 41.8% 6.0% 111 SEASONAL PAY 4,176 - - - - - 0.0% 0.0% 21 SOCIAL SECURITY 12,911 11,475 11,475 11,475 16,463 17,493 43.5% 6.3% 22 PENSION 17,851 17,841 17,841 17,841 26,626 30,282 49.2% 13.7% 23 HEALTH INSURANCE 46,204 44,593 43,076 43,076 54,842 55,739 27.3% 1.6% 24 WORKMAN'S COMPENSATION 731 664 615 615 1,036 1,086 68.5% 4.8% 25 UNEMPLOYMENT COMPENSATION 356 635 635 635 451 500 -29.0% 10.9% 31 OFFICE & OPERATING SUPPLIES 1,450 2,800 2,800 2,800 2,800 2,800 0.0% 0.0% 35 SMALL TOOLS 3,443 - - - - - 0.0% 0.0% 41 PROFESSIONAL SERVICES 11,483 18,500 18,500 18,500 18,500 18,500 0.0% 0.0% 42 COMMUNICATION 199 700 700 700 700 700 0.0% 0.0% 43 TRAVEL 56 2,000 2,000 2,000 2,000 2,000 0.0% 0.0% 44 ADVERTISING 2,153 1,600 1,600 1,600 1,600 1,600 0.0% 0.0% 45 RENTS 3,352 3,000 3,000 3,000 3,000 3,000 0.0% 0.0% 46 INSURANCE 3,576 3,908 3,908 3,908 4,769 5,331 22.0% 11.8% 48 REPAIRS & MAINTENANCE 3,555 250 250 250 250 250 0.0% 0.0% 49 MISCELLANEOUS 747 2,500 2,500 2,500 2,500 2,500 0.0% 0.0% 98 INTERFUND REPAIRS & MAINT. - - - - 7,346 7,680 100.0% 4.5% 99 OTHER INTERFUND SERVICES/CHGS 12,890 13,484 13,484 13,484 6,796 7,200 -49.6% 5.9% TOTAL CITY CLERK 301,903 $ 282,624 $ 281,058 $ 281,058 $ 374,746 $ 395,148 $ 33.3% 5.4% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-17 Fund 001 Finance Department Utility Billing Mission The mission of the Utility Billing department is to provide an extraordinary partnership in a friendly, professional and fair manner with honesty and integrity. Function The Utility Billing Department is responsible for the billing and collection of all water, sewer, garbage and surface water accounts. One hundred percent of the department’s budget is allocated out to the benefiting departments based on the number of customer accounts: The allocation breakdown for 2017/2018 is: Utilities 75% and Solid Waste 25%. Headcount Changes The Finance Director’s salary is being allocated based on headcount across the three departments within Finance for allocation purposes. There was an additional Accounting Technician requested and approved for the 2016 budget however, that position was associated with the transition of the garbage service in the central annexation area from Waste Management to the City. That transition is currently on hold and therefore, the position been removed from the budget. Budget Narrative Supplies include general office supplies, forms and envelopes. Other services includes fees for lockbox processing, bill printing services, site hosting fees for on-line bill pay, postage, training, and travel reimbursement. Other interfund services include the Information Services (IS) cost allocation for computer maintenance and equipment replacement. Approved Budget Requests None POSITION CLASSIFICATION 2016 2017 2018 Financial Operations Manager 1 1 1 Accounting Technician (Utility Billing) 6 5 5 Program Clerk 1 1 1 TOTAL - UTILITY BILLING 8 7 7 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-18 Fund 001 Finance Department Utility Billing 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 545,917 $ 575,219 $ 575,219 $ 575,219 $ 587,610 $ 602,810 $ 2.2% 2.6% 111 SEASONAL - 16,891 16,891 16,891 - - -100.0% 0.0% 12 OVERTIME - - - - - - 0.0% 0.0% 21 SOCIAL SECURITY 39,442 42,666 42,666 42,666 42,977 44,159 0.7% 2.8% 22 PENSION 53,928 63,951 63,951 63,951 69,542 76,568 8.7% 10.1% 23 HEALTH INSURANCE 117,909 129,740 125,542 125,542 120,160 122,781 -4.3% 2.2% 24 WORKMAN'S COMPENSATION 1,871 2,627 2,453 2,453 2,373 2,517 -3.3% 6.1% 25 UNEMPLOYMENT COMPENSATION 1,070 2,360 2,360 2,360 1,176 1,267 -50.2% 7.7% 31 OFFICE & OPERATING SUPPLIES 39,358 4,000 4,000 4,000 4,000 4,000 0.0% 0.0% 35 SMALL TOOLS 2,402 1,590 1,590 1,590 1,590 1,590 0.0% 0.0% 41 PROFESSIONAL SERVICES 301,536 284,433 284,433 284,433 355,395 392,316 24.9% 10.4% 42 COMMUNICATION 6,666 6,416 6,416 6,416 6,416 6,416 0.0% 0.0% 43 TRAVEL - 500 500 500 500 500 0.0% 0.0% 44 ADVERTISING - - - - - - 0.0% 0.0% 45 RENTS 2,812 3,500 3,500 3,500 3,500 3,500 0.0% 0.0% 46 INSURANCE 8,582 9,380 9,380 9,380 11,446 12,794 22.0% 11.8% 48 REPAIRS & MAINTENANCE - 100 100 100 100 100 0.0% 0.0% 49 MISCELLANEOUS 50 200 200 200 200 200 0.0% 0.0% 98 INTERFUND REPAIRS & MAINT. - - - - 20,855 21,803 100.0% 4.5% 99 OTHER INTERFUND SERVICES/CHGS 27,428 28,755 28,755 28,755 22,171 23,465 -22.9% 5.8% TOTAL UTILITY BILLING 1,148,971 $ 1,172,328 $ 1,167,956 $ 1,167,956 $ 1,250,011 $ 1,316,786 $ 7.0% 5.3% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-19 LEGAL DEPARTMENT ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-20 Fund 001 Legal Services Function In 2015, the City added an in-house Legal Department, adding a full-time City Attorney, Deputy City Attorney and a Confidential Administrative Assistant. The newly formed Legal department provides legal advice and service to the Mayor, CAO, city council, city boards, commissions and departments. This includes advising the City regarding new Federal and State legislation. Additionally, the City Attorney prepares and/or reviews all ordinances, resolutions and agreements and oversees the prosecution function. The City Attorney represents the City in a wide variety of litigation matters, including but not limited to defending the City against claims not covered by the City’s liability insurance. City Prosecutor services include prosecution of civil and criminal matters related to violations of the Marysville Municipal Code, including misdemeanor, gross misdemeanor, and traffic infraction violations that occur within the Marysville City limits. Headcount Budget Narrative Other services covers legal fees charged by the City Attorney for work associated with General Fund activities. The public defense budget was moved to the Non-departmental budget (Dept 99) Approved Budget Requests None POSITION CLASSIFICATION 2016 2017 2018 City Attorney 1 1 1 Deputy City Attorney 1 1 1 Prosecutor 2 2 2 Confidential Administrative Assistant 3 3 3 TOTAL - LEGAL DEPARTMENT 7 7 7 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-21 Fund 001 Legal Services 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 310,854 $ 354,859 $ 354,859 $ 354,859 $ 323,367 $ 336,493 $ -8.9% 4.1% 111 SEASONAL PAY 7,260 10,000 10,000 10,000 10,000 10,000 0.0% 0.0% 12 OVERTIME - - - - - - 0.0% 0.0% 21 SOCIAL SECURITY 24,067 27,508 27,508 27,508 24,702 25,704 -10.2% 4.1% 22 PENSION 30,615 38,721 38,721 38,721 38,081 42,549 -1.7% 11.7% 23 HEALTH INSURANCE 45,644 64,459 62,251 62,251 56,583 57,805 -9.1% 2.2% 24 WORKMAN'S COMPENSATION 1,032 1,480 1,436 1,436 1,259 1,335 -12.3% 6.0% 25 UNEMPLOYMENT COMPENSATION 623 1,436 1,436 1,436 667 728 -53.6% 9.1% 31 OFFICE AND OPERATING SUPPLIES 3,886 2,000 2,000 2,000 2,000 2,000 0.0% 0.0% 41 PROFESSIONAL SERVICES 10,249 4,000 4,000 4,000 4,000 4,000 0.0% 0.0% 42 COMMUNICATION 2,463 2,500 2,500 2,500 2,500 2,500 0.0% 0.0% 43 TRAVEL 774 500 500 500 500 500 0.0% 0.0% 45 OPERATING RENTS 3,632 2,900 2,900 2,900 2,900 2,900 0.0% 0.0% 46 INSURANCE 15,734 17,196 17,196 17,196 11,960 13,370 -30.4% 11.8% 49 MISCELLANEOUS 4,046 10,012 10,012 10,012 10,012 10,012 0.0% 0.0% 98 INTERFUND REPAIRS & MAINT. - - - - 11,006 11,506 100.0% 4.5% 99 OTHER INTERFUND SERVICES 16,681 17,532 17,532 17,532 16,731 17,743 -4.6% 6.0% TOTAL LEGAL - PROSECUTION 477,560 $ 555,103 $ 552,851 $ 552,851 $ 516,268 $ 539,145 $ -6.6% 4.4% 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 105,311 $ 138,038 $ 138,038 $ 138,038 $ 151,841 $ 159,160 $ 10.0% 4.8% 111 SEASONAL PAY - 10,000 10,000 10,000 10,000 10,000 0.0% 0.0% 21 SOCIAL SECURITY 7,241 9,864 9,864 9,864 10,625 11,200 7.7% 5.4% 22 PENSION 10,837 11,663 11,663 11,663 18,123 20,369 55.4% 12.4% 23 HEALTH INSURANCE 17,028 33,043 33,043 33,043 21,007 21,471 -36.4% 2.2% 24 WORKMAN'S COMPENSATION 213 367 367 367 393 417 7.1% 6.1% 25 UNEMPLOYMENT COMPENSATION 211 408 408 408 304 335 -25.5% 10.2% 31 OFFICE AND OPERATING SUPPLIES 5,294 3,260 3,260 3,260 3,260 3,260 0.0% 0.0% 41 PROFESSIONAL SERVICES 52,231 30,357 30,357 30,357 30,357 30,357 0.0% 0.0% 42 COMMUNICATION 2,998 2,500 2,500 2,500 2,500 2,500 0.0% 0.0% 43 TRAVEL 1,676 500 500 500 500 500 0.0% 0.0% 45 OPERATING RENTS - 2,900 2,900 2,900 2,900 2,900 0.0% 0.0% 46 INSURANCE - 14,185 14,185 14,185 9,024 10,086 0.0% 11.8% 49 MISCELLANEOUS 3,776 3,000 3,000 3,000 3,000 3,000 0.0% 0.0% 98 INTERFUND REPAIRS & MAINT. - - - - 8,254 11,506 39.4% 99 OTHER INTERFUND SERVICES 15,398 16,204 16,204 16,204 11,118 11,779 -31.4% 5.9% TOTAL LEGAL - GENERAL 222,214 $ 276,289 $ 276,289 $ 276,289 $ 283,206 $ 298,840 $ 2.5% 1.8% 2017-2018 Budget 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-22 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-23 HUMAN RESOURCE DEPARTMENT ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-24 Fund 001 Human Resources Function The function of the HR department is to provide human resource services to all city departments, including recruitment, testing, job classification, salary and benefit administration, training, employee relations and policy development. Thirty-Four percent of the department’s budget is allocated out to the benefiting departments based headcounts. The allocation breakdown for 2017/2018 is: Streets 17%, Utilities 65%, Solid Waste Fleet Facilities Headcount Budget Narrative Office and operating supplies include general office supplies, form printing, and the annual software licensing fee of approximately $6,500 for the Neogov Software. Professional services include the fees for labor relations consultant, annual fee to AWC, and back ground checks for new hires. Miscellaneous includes employee appreciation ($6,000), and employee wellness programs ($5,250). Also included are fees associated with the civil service testing. Other interfund services include the cost allocation from Information Services (IS) for computer maintenance and equipment replacement. Approved Budget Requests 2017 2018 Description Amount Amount On-Going NH – HR Specialist 100,232 105,243 Yes Salary Survey 25,000 0 No Total $125,232 $105,243 POSITION CLASSIFICATION 2016 2017 2018 Human Resources Director 1 1 1 Human Resources Analyst 1 1 1 Human Resources Specialist II 1 1 1 Human Resources Specialist 0 1 1 TOTAL 3 4 4 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-25 Fund 001 Human Resources 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 298,802 $ 309,804 $ 309,804 $ 309,804 $ 376,713 $ 387,482 $ 21.6% 2.9% 111 SEASONAL 1,465 10,000 10,000 10,000 10,000 10,000 0.0% 0.0% 12 OVERTIME 45 500 500 500 500 500 0.0% 0.0% 21 SOCIAL SECURITY 21,942 23,323 23,323 23,323 28,528 29,334 22.3% 2.8% 22 PENSION 30,274 35,122 35,122 35,122 44,518 48,570 26.8% 9.1% 23 HEALTH INSURANCE 28,653 30,559 29,548 29,548 64,627 66,789 118.7% 3.3% 24 WORKMAN'S COMPENSATION 770 1,057 988 988 1,259 1,334 27.4% 6.0% 25 UNEMPLOYMENT COMPENSATION 589 1,289 1,289 1,289 774 826 -40.0% 6.7% 31 OFFICE & OPERATING SUPPLIES 5,981 7,500 7,500 7,500 7,500 7,500 0.0% 0.0% 41 PROFESSIONAL SERVICES 63,917 72,000 72,000 72,000 97,000 72,000 34.7% -25.8% 42 COMMUNICATION 2,268 2,086 2,086 2,086 2,086 2,086 0.0% 0.0% 43 TRAVEL 1,027 1,250 1,250 1,250 1,250 1,250 0.0% 0.0% 45 RENTS 4,146 5,000 5,000 5,000 5,000 5,000 0.0% 0.0% 46 INSURANCE 5,721 6,253 6,253 6,253 7,631 8,530 22.0% 11.8% 49 MISCELLANEOUS 18,293 22,383 22,383 22,383 22,383 22,383 0.0% 0.0% 98 INTERFUND REPAIRS & MAINT. - - - - 13,905 14,450 100.0% 3.9% 99 OTHER INTERFUND SERVICES/CHGS 15,237 16,003 16,003 16,003 13,578 14,381 -15.2% 5.9% TOTAL HUMAN RESOURCES 499,130 $ 544,129 $ 543,049 $ 543,049 $ 697,252 $ 692,415 $ 28.4% -0.7% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-26 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-27 COMMUNITY DEVELOPMENT ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-28 Fund 001 Community Development Mission The mission of the Community Development department is to create a vibrant Marysville by promoting economic growth and healthy neighborhoods while protecting our natural environment. Function The Community Development department is responsible for the preparation, administration and implementation of land use plans, proposals, policies and codes that guide and regulate the physical development of the City. Department functions include land use planning, development reviews and inspections, building review and inspections, code enforcement, and business licenses. Headcount Code enforcement moved to the Police Department. Budget Narrative Supplies include general office supplies, fuel for the city vehicles, and the purchase of small tools such as computer equipment. POSITION CLASSIFICATION 2015 2016 2017 2018 Community Development Director 1 1 1 1 Engineering Services Manager 1 1 1 1 Development Services Technician 1 1 1 1 Planning Manager 1 1 1 1 Senior Planner 2 2 2 2 Associate Planner 0 0 1 1 Building Official 1 1 1 1 Plans Examiner/Sr Building Inspector 1 1 1 1 Building Inspector 1 1 2 2 Code Enforcement Officer 1 1 0 0 CD Block Grant Planner/Analyst 1 1 0 0 Program Specialist 3.5 3.5 3.5 3.5 Associate Engineer III 1 1 1 1 Construction Inspector 3 3 3 3 Electrical Inspector 2 2 2 2 TOTAL 20.5 20.5 20.5 20.5 Total Funded By Community Development 16.3 16.3 17.2 17.2 Total Funded By CDBG Grant 0.5 0.5 0.5 0.5 Total Funded by Street Dept 0.4 0.4 0.0 0.0 Total Funded by Utility Dept 3.2 3.2 2.8 2.8 Total Funded by Solid Waste 0.1 0.1 0.0 0.0 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-29 Miscellaneous expenses include seminars, training, association fees and subscriptions, lease of postage and copier machines, Arcinfo, ArcView, ArcIMS maintenance and upgrades, and permitting software maintenance. Also included in other services are communication costs, travel, advertising, insurance, operating leases, and repairs and maintenance. Interfund services include allocations from Fleet, Facilities and Information Services. Approved Budget Requests 2017 2018 Description Amount Amount On-Going Plan Check Assistance 5,000 5,000 Yes NH – Building Inspector 107,032 109,042 Yes Total $112,032 $114,042 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-30 Fund 001 Community Development 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 1,339,747 $ 1,401,139 $ 1,401,139 $ 1,401,139 $ 1,507,991 $ 1,560,514 $ 7.6% 3.5% 111 SEASONAL PAY 43,925 64,000 64,000 64,000 31,000 31,000 -51.6% 0.0% 12 OVERTIME 3,114 2,500 2,500 2,500 2,500 2,500 0.0% 0.0% 21 SOCIAL SECURITY 104,293 109,281 109,281 109,281 120,763 124,732 10.5% 3.3% 22 PENSION 130,567 142,998 142,998 142,998 181,289 200,437 26.8% 10.6% 23 HEALTH INSURANCE 257,628 297,855 288,840 288,840 294,820 302,054 2.1% 2.5% 24 WORKMAN'S COMPENSATION 16,723 23,272 18,833 18,833 26,202 28,668 39.1% 9.4% 25 UNEMPLOYMENT COMPENSATION 2,723 5,565 5,565 5,565 3,219 3,483 -42.2% 8.2% 26 UNIFORMS 2,967 1,400 1,400 1,400 1,400 1,400 0.0% 0.0% 31 OFFICE & OPERATING SUPPLIES 33,069 10,500 10,500 10,500 10,500 10,500 0.0% 0.0% 32 FUEL 8,276 12,000 12,000 12,000 12,000 12,000 0.0% 0.0% 35 SMALL TOOLS - - - - 3,130 - 100.0% -100.0% 41 PROFESSIONAL SERVICES 86,697 50,000 60,000 60,000 40,000 40,000 -33.3% 0.0% 42 COMMUNICATION 11,406 16,602 16,602 16,602 16,602 16,602 0.0% 0.0% 43 TRAVEL 2,672 6,000 6,000 6,000 6,000 6,000 0.0% 0.0% 44 ADVERTISING 4,868 3,500 3,500 3,500 3,500 3,500 0.0% 0.0% 45 OPERATING RENTALS & LEASES 10,420 11,500 11,500 11,500 11,500 11,500 0.0% 0.0% 46 INSURANCE 29,322 32,048 32,048 32,048 39,107 43,714 22.0% 11.8% 48 REPAIRS & MAINTENANCE - 2,000 2,000 2,000 2,000 2,000 0.0% 0.0% 49 MISCELLANEOUS 38,069 65,555 65,555 65,555 75,460 75,900 15.1% 0.6% 95 INTERFUND RENTS 8,316 8,316 8,316 8,316 8,316 8,316 0.0% 0.0% 98 INTERFUND REPAIRS & MAINT. 32,236 30,710 30,710 30,710 38,526 38,630 25.5% 0.3% 99 OTHER INTERFUND SERVICES/CHGS 78,102 81,972 81,972 81,972 74,632 79,030 -9.0% 5.9% TOTAL COMMUNITY DEVELOPMENT 2,245,140 $ 2,378,713 $ 2,375,259 $ 2,375,259 $ 2,510,457 $ 2,602,480 $ 5.7% 3.7% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-31 POLICE DEPARTMENT ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-32 Fund 001 Police Department Mission The men and women of the Marysville Police Department are dedicated to providing safety and security to the public we serve, through teamwork, mutual respect, and in partnership with the community. Headcount – Total Department Headcount breakdown by department is included on the following pages. Approved Budget Requests – Police Summary 2017 2018 Description Amount Amount On-Going NH – Operation Sergeant 202,028 207,695 Yes NH – Community Services Sergeant 188,628 204,695 Yes NH – Program Lead – Records 112,078 117,346 Yes Eliminate Program Specialist vacant position (87,137) (91,232) Yes NH – 2 Police Officers – Overlap Shift 304,518 321,444 Yes Reclassification – P/T Program Specialist to F/T 50,074 52,148 Yes Move Code Enforcement Officer from CD to Police 66,553 67,765 Yes Community Service Unit Seasonal Pay 64,000 64,000 Yes Police Administration Reorganization 36,686 37,787 Yes New Vehicle Operation Sergeant 40,000 - No New Vehicle Overlap Shift Patrol Officers 110,000 - No New Vehicle Community Services Unit Sergeant 40,000 - No POSITION CLASSIFICATION 2016 2017 2018 Chief of Police 1 1 1 Assistant Police Chief 0 1 1 Commander 3 5 5 Lieutenant 3 0 0 Sergeants (Detective/Patrol) 9 11 11 Patrol Officers & Detectives 47 49 49 Training Officer 1 1 1 Custody Corporals 0 4 4 Custody Sergeant 2 1 1 Custody Officers 13 10 10 Community Service Officer (CSO) 1 1 1 Code Enforcement Officer 0 1 1 Crime Analyst 1 1 1 Confidential Administrative Assistant 1 1 1 Administrative Secretary 1 1 1 Program Specialist (Detectives) 1 1 1 Program Lead (Records) 0 1 1 Program Specialist (Records) 7.5 7 7 Property/Evidence Specialist 1 1 1 TOTAL POLICE DEPARTMENT 92.5 98 98 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-33 Description 2017 2018 On-Going CrossMatch Fingerprint Station 13,000 1,400 No Replace CNT hailer; Wireless First Responder 5,500 - No Anti-Bullying Campaign 25,000 - No Abatement 10,000 10,000 Yes Total $ 1,180,928 $ 993,047 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-34 Fund 001 Police Department A budget breakdown by department is included on the following pages. 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 7,791,082 $ 8,148,859 $ 8,401,561 $ 8,401,561 $ 9,175,542 $ 9,470,014 $ 9.2% 3.2% 111 SEASONAL PAY - - - - 64,000 64,000 100.0% 0.0% 12 OVERTIME 1,072,415 582,825 597,825 597,825 663,325 664,075 11.0% 0.1% 21 SOCIAL SECURITY 651,233 645,374 665,853 665,853 730,488 753,326 9.7% 3.1% 22 PENSION 567,848 589,810 603,838 603,838 653,626 697,180 8.2% 6.7% 23 HEALTH INSURANCE 1,637,055 1,871,766 1,891,457 1,891,457 2,084,368 2,129,028 10.2% 2.1% 24 WORKMAN'S COMPENSATION 168,498 270,668 253,065 253,065 366,980 435,040 45.0% 18.5% 25 UNEMPLOYMENT COMPENSATION 17,523 34,940 35,823 35,823 20,374 21,941 -43.1% 7.7% 26 UNIFORMS 121,561 124,480 137,980 137,980 137,980 127,030 0.0% -7.9% 31 OFFICE & OPERATING SUPPLIES 212,615 205,650 207,000 207,000 207,000 207,000 0.0% 0.0% 32 FUEL CONSUMED 143,642 189,520 189,520 189,520 189,520 189,520 0.0% 0.0% 35 SMALL TOOLS 28,241 67,750 81,445 81,445 16,120 9,370 -80.2% -41.9% 41 PROFESSIONAL SERVICES 171,658 200,800 200,800 200,800 231,800 206,800 15.4% -10.8% 42 COMMUNICATION 103,128 72,639 72,639 72,639 72,639 72,639 0.0% 0.0% 43 TRAVEL 18,535 13,860 13,860 13,860 13,860 13,860 0.0% 0.0% 44 ADVERTISING 414 1,000 1,000 1,000 1,000 1,000 0.0% 0.0% 45 OPERATING RENTAL 40,421 47,400 47,400 47,400 47,400 47,400 0.0% 0.0% 46 INSURANCE 109,421 119,595 119,595 119,595 145,936 163,129 22.0% 11.8% 48 REPAIRS/MAINTENANCE 32,206 24,320 24,320 24,320 24,320 24,320 0.0% 0.0% 49 MISCELLANEOUS 60,806 109,750 119,750 119,750 124,150 133,950 3.7% 7.9% 55 INTERGOVERNMENTAL 1,924,053 1,935,474 1,994,555 1,994,555 2,026,555 2,026,555 1.6% 0.0% 64 CAPITAL OUTLAY - - - - 18,500 1,400 100.0% -92.4% 98 INTERFUND REPAIRS 739,620 704,607 704,607 704,607 973,655 982,997 38.2% 1.0% 99 OTHER INTERFUND SERVICES/CHGS 392,767 414,489 414,489 414,489 401,954 430,834 -3.0% 7.2% 00 OPERATING TRANSFER 32,883 - 186,000 186,000 190,000 - 2.2% -100.0% TOTAL POLICE DEPARTMENT 16,037,625 $ 16,375,576 $ 16,964,382 $ 16,964,382 $ 18,581,092 $ 18,872,408 $ 9.5% 1.6% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-35 Fund 001 Police Department Police Administration Headcount For the 2017/2018 budget, one Police Commander was reclassified to Assistant Chief of Police and the three Lieutenants were reclassified to Police Commander. Budget Narrative Supplies include the purchase of general office supplies, form and document printing. Professional services include costs for annual membership dues, and subscriptions, pre-employment physiological and medical exams, armored car services, and temporary help as needed. Also included are the LEOFF 1 retiree reimbursable medical expenses. Travel includes mileage and travel reimbursement for local and out of area meetings, training, and conferences. Miscellaneous expenses include training and meeting expenses. Intergovernmental services increased to cover the Snohomish County Air Support fees. Interfund repairs include the cost allocation from Fleet for the vehicles assigned to the command staff. Other interfund services include the cost allocation from Information Services (IS) for computer maintenance and equipment replacement. Approved Budget Requests Description 2017 2018 On-Going Police Administration Reorganization 36,686 37,787 Yes Total $ 36,686 $ 37,787 POSITION CLASSIFICATION 2016 2017 2018 Chief of Police 1 1 1 Assistant Chief of Police 0 1 1 Commander 3 5 5 Lieutenant 3 0 0 Crime Analyst 1 1 1 Confidential Administrative Assistant 1 1 1 TOTAL - ADMINISTRATION 9 9 9 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-36 Fund 001 Police Department Police Administration 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 1,187,246 $ 1,207,907 $ 1,207,907 $ 1,207,907 $ 1,276,800 $ 1,302,095 $ 5.7% 2.0% 12 OVERTIME 18,112 2,500 2,500 2,500 2,500 2,500 0.0% 0.0% 21 SOCIAL SECURITY 79,311 82,903 82,903 82,903 89,037 91,465 7.4% 2.7% 22 PENSION 74,408 74,911 74,911 74,911 78,245 82,055 4.5% 4.9% 23 HEALTH INSURANCE 211,696 240,512 236,014 236,014 221,800 225,942 -6.0% 1.9% 24 WORKMAN'S COMPENSATION 14,108 24,195 21,713 21,713 27,961 33,466 28.8% 19.7% 25 UNEMPLOYMENT COMPENSATION 2,371 4,710 4,710 4,710 2,425 2,598 -48.5% 7.1% 26 UNIFORMS 11,558 11,900 11,900 11,900 11,900 11,900 0.0% 0.0% 31 OFFICE & OPERATING SUPPLIES 3,998 3,000 3,000 3,000 3,000 3,000 0.0% 0.0% 41 PROFESSIONAL SERVICES 55,309 55,000 55,000 55,000 61,000 61,000 10.9% 0.0% 42 COMMUNICATION 17,262 11,202 11,202 11,202 11,202 11,202 0.0% 0.0% 43 TRAVEL 3,696 1,000 1,000 1,000 1,000 1,000 0.0% 0.0% 44 ADVERTISING 414 1,000 1,000 1,000 1,000 1,000 0.0% 0.0% 45 OPERATING RENTALS & LEASES 446 2,000 2,000 2,000 2,000 2,000 0.0% 0.0% 46 INSURANCE 10,012 10,943 10,943 10,943 13,354 14,927 22.0% 11.8% 48 REPAIRS & MAINTENANCE - 800 800 800 800 800 0.0% 0.0% 49 MISCELLANEOUS 16,781 4,000 14,000 14,000 4,000 4,000 -71.4% 0.0% 55 INTERGOVERNMENTAL 761 4,800 4,800 4,800 4,800 4,800 0.0% 0.0% 98 INTERFUND REPAIRS & MAINT. 10,699 10,192 10,192 10,192 257,839 268,133 2429.8% 4.0% 99 OTHER INTERFUND SERVICES/CHGS 42,132 44,368 44,368 44,368 49,580 52,794 11.7% 6.5% 00 TRANSFER OUT 32,883 - 186,000 186,000 190,000 - 2.2% -100.0% TOTAL POLICE ADMINISTRATION 1,793,203 $ 1,797,843 $ 1,986,863 $ 1,986,863 $ 2,310,243 $ 2,176,677 $ 16.3% -5.8% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-37 Fund 001 Police Department Police Investigation Function Investigation Division is staffed by one Sergeant, six Detectives, one Administrative Assistant and one Program Specialist. Detectives handle high-profile investigation, felony crime investigations requiring follow- up investigation and narcotics investigations. One of the detectives has been assigned to the Auto Theft Task Force which is funded through an interlocal with Snohomish County. Headcount One Detective moved to the Regional Property Crime Unit. The Regional Property Crime Unit is broken out into a separate section within the Police budget. Budget Narrative Office and operating supplies include general office supplies. Professional services include dues, fees and subscriptions to various organizations, legal fees, and drug analysis fees. Communication includes the costs for the land lines, long distance and Nextel service charges Travel includes mileage and travel reimbursement for local and out of area meetings, training and conferences. Operating Rental includes copy machine lease payments. Miscellaneous expenses include costs incurred during criminal investigations. Interfund repairs and maintenance include the allocation from Fleet for the vehicles assigned to the detectives. Other interfund services include the cost allocation from Information Services (IS) for computer maintenance and equipment replacement. Approved Budget Requests None POSITION CLASSIFICATION 2016 2017 2018 Sergeant (Detective) 1 1 1 Detective - Auto Theft Task Force 1 1 1 Detectives (Commissioned Officers) 6 5 5 Administrative Secretary 1 1 1 Program Specialist 1 1 1 TOTAL - DETECTIVES 10 9 9 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-38 Fund 001 Police Department Police Investigation 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 723,099 $ 903,999 $ 903,999 $ 903,999 $ 736,761 $ 758,523 $ -18.5% 3.0% 12 OVERTIME 96,262 86,875 86,875 86,875 86,875 86,875 0.0% 0.0% 21 SOCIAL SECURITY 60,788 74,759 74,759 74,759 60,863 62,522 -18.6% 2.7% 22 PENSION 45,694 60,478 60,478 60,478 50,900 53,855 -15.8% 5.8% 23 HEALTH INSURANCE 150,393 206,506 202,706 202,706 162,998 165,357 -19.6% 1.4% 24 WORKMAN'S COMPENSATION 16,006 27,447 24,988 24,988 25,981 31,090 4.0% 19.7% 25 UNEMPLOYMENT COMPENSATION 1,625 3,851 3,851 3,851 1,635 1,760 -57.5% 7.6% 26 UNIFORMS 14,311 13,375 13,375 13,375 13,375 13,375 0.0% 0.0% 31 OFFICE & OPERATING SUPPLIES 5,814 5,000 5,000 5,000 5,000 5,000 0.0% 0.0% 35 SMALL TOOLS 2,439 30,900 30,900 30,900 900 900 -97.1% 0.0% 41 PROFESSIONAL SERVICES 12,748 6,000 6,000 6,000 6,000 6,000 0.0% 0.0% 42 COMMUNICATION 6,648 7,186 7,186 7,186 7,186 7,186 0.0% 0.0% 43 TRAVEL 2,789 1,000 1,000 1,000 1,000 1,000 0.0% 0.0% 45 OPERATING RENTALS & LEASES 4,109 3,500 3,500 3,500 3,500 3,500 0.0% 0.0% 46 INSURANCE 7,152 7,817 7,817 7,817 9,538 10,662 22.0% 11.8% 48 REPAIRS & MAINTENANCE 894 1,000 1,000 1,000 1,000 1,000 0.0% 0.0% 49 MISCELLANEOUS 6,516 3,900 3,900 3,900 3,900 3,900 0.0% 0.0% 98 INTERFUND REPAIRS & MAINT. 44,625 42,512 42,512 42,512 78,247 78,143 84.1% -0.1% 99 OTHER INTERFUND SERVICES/CHGS 34,534 36,254 36,254 36,254 26,290 27,971 -27.5% 6.4% TOTAL POLICE INVESTIGATION 1,236,446 $ 1,522,359 $ 1,516,100 $ 1,516,100 $ 1,281,949 $ 1,318,619 $ -15.4% 2.9% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-39 Fund 001 Police Department Police Patrol Function The Operations Division provides police services 24 hours a day, seven days a week. Patrol is staffed by six sergeants and 31 officers, which are divided into six squads. The Patrol Division responds to crimes in progress, calls for service and proactive law enforcement. Headcount Changes Two new officers were approved in the 2017/2018 budget to staff the overlap shift. Budget Narrative Supplies include the purchase of general office supplies, fuel for the patrol vehicles and small dollar equipment purchases. Professional services include towing fees and membership fees to the National Polygraph Association. Communication includes the land lines, long distance and Nextel service charges. Travel includes reimbursement for mileage and travel expenses for local and out of area meetings, training and conferences. Operating rental includes copy machine. Repairs and maintenance includes costs for washing the patrol cars and costs for calibrating the radar equipment. Interfund repairs and maintenance include the allocation from Fleet for the vehicles assigned to patrol. Other interfund services include the cost allocation from Information Services (IS) for computer maintenance and equipment replacement. Approved Budget Requests Description 2017 2018 On-Going NH – Operation Sergeant 202,028 207,695 Yes NH- 2 Police Officers – Overlap Shift 304,518 321,444 Yes Replace CNT hailer; Wireless First Responder 5,500 - No Total $ 512,046 $ 529,139 POSITION CLASSIFICATION 2016 2017 2018 Sergeant 6 6 6 Patrol Officers 29 31 31 TOTAL - PATROL 35 37 37 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-40 Fund 001 Police Department Police Patrol 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 3,265,647 $ 3,269,324 $ 3,269,324 $ 3,269,324 $ 3,622,501 $ 3,753,138 $ 10.8% 3.6% 12 OVERTIME 438,159 178,800 178,800 178,800 243,800 244,550 36.4% 0.3% 21 SOCIAL SECURITY 277,320 257,364 257,364 257,364 283,386 293,376 10.1% 3.5% 22 PENSION 192,356 185,826 185,826 185,826 198,954 212,261 7.1% 6.7% 23 HEALTH INSURANCE 677,660 748,888 726,393 726,393 805,605 823,601 10.9% 2.2% 24 WORKMAN'S COMPENSATION 78,897 121,027 108,847 108,847 167,475 197,655 53.9% 18.0% 25 UNEMPLOYMENT COMPENSATION 7,350 13,733 13,733 13,733 8,280 8,932 -39.7% 7.9% 26 UNIFORMS 65,602 60,650 74,150 74,150 74,150 63,200 0.0% -14.8% 31 OFFICE & OPERATING SUPPLIES 31,834 29,100 30,450 30,450 30,450 30,450 0.0% 0.0% 32 FUEL 143,642 189,520 189,520 189,520 189,520 189,520 0.0% 0.0% 35 SMALL TOOLS 9,638 34,050 47,745 47,745 12,420 5,670 -74.0% -54.3% 41 PROFESSIONAL SERVICES 18,159 12,000 12,000 12,000 12,000 12,000 0.0% 0.0% 42 COMMUNICATION 64,868 32,270 32,270 32,270 32,270 32,270 0.0% 0.0% 43 TRAVEL 4,525 10,000 10,000 10,000 10,000 10,000 0.0% 0.0% 45 OPERATING RENTALS & LEASES 6,320 3,500 3,500 3,500 3,500 3,500 0.0% 0.0% 46 INSURANCE 59,359 64,878 64,878 64,878 79,168 88,495 22.0% 11.8% 48 REPAIRS & MAINTENANCE 16,061 17,000 17,000 17,000 17,000 17,000 0.0% 0.0% 49 MISCELLANEOUS 16,857 10,500 10,500 10,500 14,900 24,700 41.9% 65.8% 64 CAPITAL OUTLAY - - - - 5,500 - 100.0% -100.0% 98 INTERFUND REPAIRS & MAINT. 651,793 620,938 620,938 620,938 625,105 624,274 0.7% -0.1% 99 OTHER INTERFUND SERVICES/CHGS 261,428 276,451 276,451 276,451 265,211 285,673 -4.1% 7.7% TOTAL POLICE PATROL 6,287,475 $ 6,135,819 $ 6,129,689 $ 6,129,689 $ 6,701,195 $ 6,920,265 $ 9.3% 3.3% 2017-2018 Budget 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 12 OVERTIME 340 $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 0.0% 0.0% 21 SOCIAL SECURITY 25 2,295 2,295 2,295 2,295 2,295 0.0% 0.0% 22 PENSION 18 1,587 1,587 1,587 1,569 1,569 -1.1% 0.0% 23 HEALTH INSURANCE 61 - - - - - 0.0% 0.0% 24 WORKMAN'S COMPENSATION 6 404 404 404 722 866 78.7% 19.9% 25 UNEMPLOYMENT COMPENSATION 1 150 150 150 60 63 -60.0% 5.0% TOTAL SWAT TEAM 451 $ 34,436 $ 34,436 $ 34,436 $ 34,646 $ 34,793 $ 0.6% 70.0% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-41 Fund 001 Police Department K9 Program Function The Patrol Division is supported with three K-9 teams of dogs and handlers. Two tracking canines are utilized for the purpose of apprehending criminals and/or locating evidence associated with crimes that have occurred. One narcotics canine is utilized for the interdiction and discovery of narcotics and drug related instruments. All three K-9 teams engage the public through education demonstrations, including public appearances at local schools. All told the teams have apprehended many criminals and been responsible for solving crimes and removing drugs and guns from the streets of Marysville. Headcount Budget Narrative Supplies include the purchase of general office supplies, fuel for the patrol vehicles and small dollar equipment purchases. Approved Budget Requests None POSITION CLASSIFICATION 2016 2017 2018 Patrol Officer 3 3 3 TOTAL - K9 3 3 3 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-42 Fund 001 Police Department K9 Program 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 282,871 $ 290,871 $ 290,871 $ 290,871 $ 297,367 $ 305,171 $ 2.2% 2.6% 12 OVERTIME 80,914 34,150 34,150 34,150 34,150 34,150 0.0% 0.0% 21 SOCIAL SECURITY 26,797 24,100 24,100 24,100 24,496 25,087 1.6% 2.4% 22 PENSION 19,026 16,998 16,998 16,998 17,338 17,991 2.0% 3.8% 23 HEALTH INSURANCE 66,838 75,738 73,897 73,897 72,155 73,141 -2.4% 1.4% 24 WORKMAN'S COMPENSATION 7,479 10,551 9,507 9,507 12,537 15,044 31.9% 20.0% 25 UNEMPLOYMENT COMPENSATION 719 1,335 1,335 1,335 663 713 -50.3% 7.5% 26 UNIFORMS 2,550 3,700 3,700 3,700 3,700 3,700 0.0% 0.0% 31 OFFICE & OPERATING SUPPLIES 2,782 500 500 500 500 500 0.0% 0.0% TOTAL K9 PROGRAM 489,976 $ 457,943 $ 455,058 $ 455,058 $ 462,906 $ 475,497 $ 1.7% 2.7% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-43 Fund 001 Police Department Drug Task Force Function The Drug Task Force budget is set up to track the salary and other expenses associated with the detective assigned to the Drug Task Force. Currently, no one is assigned to the Drug Task Force. Budget Narrative Intergovernmental professional services include the annual contribution to the Snohomish Regional Drug Task Force. Approved Budget Requests None ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-44 Fund 001 Police Department Drug Enforcement 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 51 INTERGOVERNMENTAL 16,528 16,552 16,552 16,552 16,552 16,552 0.0% 0.0% TOTAL DRUG ENFORCEMENT 16,528 $ 16,552 $ 16,552 $ 16,552 $ 16,552 $ 16,552 $ 0.0% 0.0% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-45 Fund 001 Police Department Youth Services Function The Marysville Police Department assigns full-time officers to Marysville Junior High School. SRO's serve as liaisons between the Police Department, the School District and the Citizens of Marysville, Washington. The SRO's first duty is that of a sworn police officer, investigating crimes and activities associated with criminal behavior. SRO's are not "campus police," but rather "police on campus" who promote a positive image through interaction with students, parents, teachers and administrators. The intent of the SRO program is to establish a positive problem-solving partnership by working very closely with school officials, students and citizens. The primary responsibility of the SRO is to deal with all law enforcement problems that arise within the school or the school's jurisdiction. The SRO investigates crimes and makes arrests when appropriate. The primary consideration for the SRO is to promote a safe environment in the school, and surrounding neighborhoods. The SRO also functions as a guest speaker as well as a teacher in the classroom, covering such issues as drug abuse, laws, and other related topics. Headcount Budget Narrative Other interfund services include the cost allocation from Information Services (IS) for computer maintenance and equipment replacement. Approved Budget Requests Description 2017 2018 On-Going Anti-Bullying Campaign 25,000 - No Total $ 25,000 $ - POSITION CLASSIFICATION 2016 2017 2018 Patrol Officer - Youth Services Officer 4 4 4 Sergeant 1 1 1 TOTAL - YOUTH SERVICES 5 5 5 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-46 Fund 001 Police Department Youth Services 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 206,798 $ 192,309 $ 445,011 $ 445,011 $ 509,402 $ 524,808 $ 14.5% 3.0% 12 OVERTIME 10,766 24,000 39,000 39,000 24,000 24,000 -38.5% 0.0% 21 SOCIAL SECURITY 16,261 16,177 36,656 36,656 39,640 40,806 8.1% 2.9% 22 PENSION 10,868 11,313 25,341 25,341 27,897 29,123 10.1% 4.4% 23 HEALTH INSURANCE 45,894 45,926 116,198 116,198 117,946 120,203 1.5% 1.9% 24 WORKMAN'S COMPENSATION 4,051 7,050 15,426 15,426 20,101 24,123 30.3% 20.0% 25 UNEMPLOYMENT COMPENSATION 429 889 1,772 1,772 1,066 1,151 -39.8% 8.0% 26 UNIFORMS 1,991 6,600 6,600 6,600 6,600 6,600 0.0% 0.0% 31 OFFICE & OPERATING SUPPLIES 1,113 800 800 800 800 800 0.0% 0.0% 35 SMALL TOOLS 326 600 600 600 600 600 0.0% 0.0% 41 PROFESSIONAL SERVICES - - - - 25,000 - 100.0% -100.0% 42 COMMUNICATION 2,322 1,608 1,608 1,608 1,608 1,608 0.0% 0.0% 43 TRAVEL 189 900 900 900 900 900 0.0% 0.0% 46 INSURANCE 2,861 3,127 3,127 3,127 3,815 4,265 22.0% 11.8% 99 OTHER INTERFUND SERVICES/CHGS 5,610 5,906 5,906 5,906 7,415 7,857 25.6% 6.0% TOTAL YOUTH SERVICES 309,479 $ 317,205 $ 698,945 $ 698,945 $ 786,790 $ 786,844 $ 12.6% 0.0% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-47 Fund 001 Police Department Crime Prevention Function The function of this budget is to track the expenses associated with Criminal Justice and Domestic Violence programs. Fines are assessed and received through the Marysville Municipal Court. Fines collected have to be used exclusively for “criminal justice purposes” and cannot be used for general operations of the Police department. Criminal justice purposes include activities that substantially assist the criminal justice system, which may include circumstances where ancillary benefit to the civil justice system occurs, and which includes domestic violence services such as those provided by domestic violence programs, community advocates, and legal advocates. Budget Narrative Expenditures in this area include but are not limited to, fees for Legal Advocacy Services, supplies in support of the Marysville Volunteer’s Program (MVP) and payments to the County in support of the Battered Women’s Shelter. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-48 Fund 001 Police Department Crime Prevention 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 26 UNIFORMS - $ 400 $ 400 $ 400 $ 400 $ 400 $ 0.0% 0.0% 31 OFFICE & OPERATING SUPPLIES 1,034 15,000 15,000 15,000 15,000 15,000 0.0% 0.0% 41 PROFESSIONAL SERVICES 7,207 6,300 6,300 6,300 6,300 6,300 0.0% 0.0% 42 COMMUNICATION 688 1,008 1,008 1,008 1,008 1,008 0.0% 0.0% 48 REPAIRS/MAINTENANCE - 600 600 600 600 600 0.0% 0.0% TOTAL CRIME PREVENTION 8,929 $ 23,308 $ 23,308 $ 23,308 $ 23,308 $ 23,308 $ 0.0% 0.0% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-49 Fund 001 Police Department Police Training-Firearms Function The function of the Police Training-Firearms budget is to track all of the expenses associated with firearm training. Headcount Budget Narrative Operating supplies includes the cost of ammunition for firearm training. Operating rentals include rental of the firing range. Approved Budget Requests None POSITION CLASSIFICATION 2016 2017 2018 Training Officer 1 1 1 TOTAL - TRAINING UNIT 1 1 1 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-50 Fund 001 Police Department Police Training-Firearms 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 101,885 $ 104,211 $ 104,211 $ 104,211 $ 106,545 $ 108,958 $ 2.2% 2.3% 12 OVERTIME 1,152 5,000 5,000 5,000 5,000 5,000 0.0% 0.0% 21 SOCIAL SECURITY 7,797 8,243 8,243 8,243 8,375 8,560 1.6% 2.2% 22 PENSION 5,389 5,712 5,712 5,712 5,834 6,048 2.1% 3.7% 23 HEALTH INSURANCE 9,064 10,373 10,036 10,036 10,001 10,230 -0.3% 2.3% 24 WORKMAN'S COMPENSATION 2,094 3,434 3,086 3,086 4,025 4,830 30.4% 20.0% 25 UNEMPLOYMENT COMPENSATION 204 442 442 442 223 240 -49.5% 7.6% 26 UNIFORMS 850 2,850 2,850 2,850 2,850 2,850 0.0% 0.0% 31 OFFICE & OPERATING SUPPLIES 39,827 45,000 45,000 45,000 45,000 45,000 0.0% 0.0% 35 SMALL TOOLS 13,227 - - - - - 0.0% 0.0% 43 TRAVEL 7,133 700 700 700 700 700 0.0% 0.0% 45 RENTAL/LEASE 7 9,000 9,000 9,000 9,000 9,000 0.0% 0.0% 49 MISCELLANEOUS (Training) 19,286 90,000 90,000 90,000 90,000 90,000 0.0% 0.0% TOTAL POLICE TRAINING-FIREARMS 207,915 $ 284,965 $ 284,280 $ 284,280 $ 287,553 $ 291,416 $ 1.2% 1.3% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-51 Fund 001 Police Department Detention & Correction Function Detention & Corrections Division is staffed by one Sergeant, four Corporals and ten Custody Officers. Marysville Jail is a 57 bed, 90-day facility that houses misdemeanor arrestees and prisoners. Marysville contracts jail services to the Cities of Arlington and Lake Stevens. Additionally, Marysville contracts Jail Services with the United States Border Patrol, Immigration and Naturalization Service and other Federal Agencies. Headcount A restructuring of the Custody department took place during 2016. As part of the restructure one of the Sergeant positions and three of Custody Officer positions were reclassified to Corporal. To help solidify the restructure, a Police Sergeant is temporarily acting as the Custody Sergeant. Budget Narrative Office and operating supplies include general office supplies and prisoner food. Professional services include prisoner medical and dental care costs. Operating rental includes costs associated with DSSI software maintenance and the annual lease payments for the jail copy machine. Intergovernmental services include payments made to the county for prisoner housing. Other interfund services include the cost allocation from Information Services (IS) for computer maintenance and equipment replacement. Approved Budget Requests Description 2017 2018 On-Going Crossmatch Fingerprint Station 13,000 1,400 No Total $ 13,000 $ 1,400 POSITION CLASSIFICATION 2016 2017 2018 Police Sergeant 0 0 0 Custody Corporal 0 4 4 Custody Sergeant 2 1 1 Custody Officers 13 10 10 TOTAL - CUSTODY 15 15 15 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-52 Fund 001 Police Department Detention & Correction 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 912,866 $ 1,067,809 $ 1,067,809 $ 1,067,809 $ 1,079,158 $ 1,111,993 $ 1.1% 3.0% 12 OVERTIME 183,729 120,000 120,000 120,000 120,000 120,000 0.0% 0.0% 21 SOCIAL SECURITY 82,181 88,990 88,990 88,990 89,868 91,320 1.0% 1.6% 22 PENSION 115,462 130,293 130,293 130,293 138,032 144,689 5.9% 4.8% 23 HEALTH INSURANCE 258,940 297,145 287,639 287,639 321,447 328,756 11.8% 2.3% 24 WORKMAN'S COMPENSATION 29,344 52,150 46,930 46,930 61,463 73,755 31.0% 20.0% 25 UNEMPLOYMENT COMPENSATION 2,160 4,870 4,870 4,870 2,435 2,626 -50.0% 7.8% 26 UNIFORMS 16,691 15,900 15,900 15,900 15,900 15,900 0.0% 0.0% 31 OFFICE & OPERATING SUPPLIES 109,742 100,000 100,000 100,000 100,000 100,000 0.0% 0.0% 35 SMALL TOOLS - - - - - - 0.0% 0.0% 41 PROFESSIONAL SERVICES 71,838 120,000 120,000 120,000 120,000 120,000 0.0% 0.0% 42 COMMUNICATION 4,944 5,770 5,770 5,770 5,770 5,770 0.0% 0.0% 43 TRAVEL 10 - - - - - 0.0% 0.0% 45 RENTAL/LEASE 5,521 10,500 10,500 10,500 10,500 10,500 0.0% 0.0% 46 INSURANCE 8,582 9,380 9,380 9,380 11,446 12,794 22.0% 11.8% 48 REPAIRS/MAINTENANCE 14,696 3,600 3,600 3,600 3,600 3,600 0.0% 0.0% 49 MISCELLANEOUS 19 300 300 300 300 300 0.0% 0.0% 55 INTERGOVERNMENTAL 715,827 665,000 665,000 665,000 665,000 665,000 0.0% 0.0% 64 CAPITAL OUTLAY - - - - 13,000 1,400 100.0% -89.2% 98 INTERFUND REPAIRS 21,987 20,947 20,947 20,947 9,508 9,495 -54.6% -0.1% 99 OTHER INTERFUND SERVICES/CHGS 22,770 23,899 23,899 23,899 14,793 15,661 -38.1% 5.9% TOTAL DETENTION & CORRECTIONS 2,577,309 $ 2,736,553 $ 2,721,827 $ 2,721,827 $ 2,782,220 $ 2,833,559 $ 2.2% 1.8% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-53 Fund 001 Police Department Communications Function Communications is contracted to SnoPac. SnoPac provides radio and mobile computer terminal access for police operations. SnoPac is an enhanced E-911 center. It utilizes a Computer Assisted Dispatching System and Records Management System. Marysville contracts for an exclusive police terminal, which is not shared with other agencies. Through SnoPac, Marysville has the ability to communicate with other Snohomish County, local and regional law enforcement agencies. Budget Narrative Intergovernmental services are the fees paid to SnoPac for dispatching services. The increase in this budget is due to the annexation. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-54 Fund 001 Police Department Communications 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 42 COMMUNICATION 586 $ 7,500 $ 7,500 $ 7,500 $ 7,500 $ 7,500 $ 0.0% 0.0% 55 INTERGOVERNMENTAL 1,135,144 1,121,122 1,180,203 1,180,203 1,212,203 1,212,203 2.7% 0.0% TOTAL COMMUNICATIONS 1,135,730 $ 1,128,622 $ 1,187,703 $ 1,187,703 $ 1,219,703 $ 1,219,703 $ 2.7% 0.0% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-55 Fund 001 Police Department Office Operations Function Office Operations encompasses our records management, data collection, report processing and reporting the crime information to the State and Federal government. It enters and confirms Marysville Court warrants, protection orders and stolen/recovered vehicle and property. Office Operations manages property and evidence storage, retention and destruction. Office Operations monitors the exterior of the facility and monitors the door and elevator controls for the building and jail. Headcount For the 2017/2018 budget one of the part time program specialist was reclassified to full time to support the increasing number of public requests. A vacant program specialist position was reclassified to program lead to help provide coverage for the evening shift. Budget Narrative Office and operating supplies includes general office supplies, form printing and copy machine rental. Travel covers the reimbursement for mileage and travel costs to local and out of area meetings, training and conferences. Intergovernmental services include RMS assessment fees paid to the county. Other interfund services include the cost allocation from Information Services (IS) for computer maintenance and equipment replacement. Approved Budget Requests Description 2017 2018 On-Going Reclassification P/T Program Specialist to F/T 50,074 52,148 Yes NH – Program Lead 112,078 117,346 Yes Eliminate Program Specialist vacant position (87,137) (91,232) Yes Total $ 75,015 $ 78,262 POSITION CLASSIFICATION 2016 2017 2018 Program Lead 0 1 1 Program Specialist 7.5 7 7 Property/Evidence Specialist 1 1 1 TOTAL - RECORDS 8.5 9 9 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-56 Fund 001 Police Department Office Operations 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 535,720 $ 543,335 $ 543,335 $ 543,335 $ 589,164 $ 618,226 $ 8.4% 4.9% 12 OVERTIME 146,188 50,000 50,000 50,000 50,000 50,000 0.0% 0.0% 21 SOCIAL SECURITY 51,726 44,086 44,086 44,086 51,578 53,977 17.0% 4.7% 22 PENSION 66,359 65,832 65,832 65,832 78,729 86,977 19.6% 10.5% 23 HEALTH INSURANCE 98,595 113,826 110,261 110,261 152,771 157,237 38.6% 2.9% 24 WORKMAN'S COMPENSATION 2,651 3,502 3,344 3,344 4,180 4,594 25.0% 9.9% 25 UNEMPLOYMENT COMPENSATION 1,338 2,425 2,425 2,425 1,358 1,474 -44.0% 8.5% 26 UNIFORMS 2,734 1,855 1,855 1,855 1,855 1,855 0.0% 0.0% 31 OFFICE & OPERATING SUPPLIES 7,159 6,500 6,500 6,500 6,500 6,500 0.0% 0.0% 41 PROFESSIONAL SERVICES 851 - - - - - 0.0% 0.0% 42 COMMUNICATION 4,958 5,416 5,416 5,416 5,416 5,416 0.0% 0.0% 43 TRAVEL 193 260 260 260 260 260 0.0% 0.0% 45 OPERATING RENTAL 24,018 18,900 18,900 18,900 18,900 18,900 0.0% 0.0% 46 INSURANCE 18,594 20,323 20,323 20,323 24,800 27,721 22.0% 11.8% 48 REPAIRS/MAINTENANCE 555 1,000 1,000 1,000 1,000 1,000 0.0% 0.0% 49 MISCELLANEOUS 1,233 200 200 200 200 200 0.0% 0.0% 55 INTERGOVERNMENTAL 4,888 20,000 20,000 20,000 20,000 20,000 0.0% 0.0% 99 OTHER INTERFUND SERVICES/CHGS 26,293 27,611 27,611 27,611 29,044 30,775 5.2% 6.0% TOTAL OFFICE OPERATIONS 994,053 $ 925,071 $ 921,348 $ 921,348 $ 1,035,755 $ 1,085,112 $ 12.4% 4.8% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-57 Fund 001 Police Department Community Service Unit Function A Community Services Unit was created within the Police Department to facilitate Code Enforcement, the community service activities and park security efforts. This group will include code enforcement functions which previously reported up through Community Development. Headcount Seasonal employees will be hired to provide park security support. Budget Narrative Intergovernmental services cover the animal shelter fees charged by the county. Approved Budget Requests Description 2017 2018 On-Going NH – Community Services Sergeant 188,628 204,695 Yes Move Code Enforcement Officer from CD to Police 66,553 67,765 Yes Community Service Unit Seasonal Pay 64,000 64,000 Yes Total $ 75,015 $ 78,262 POSITION CLASSIFICATION 2016 2017 2018 Sergeant 0 1 1 Community Service Officer (CSO) 1 1 1 Code Enforcement Officer 0 1 1 TOTAL - COMMUNITY SERVICE UNIT 1 3 3 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-58 Fund 001 Police Department Community Service Unit 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 67,584 $ 69,529 $ 69,529 $ 69,529 $ 234,013 $ 246,038 $ 236.6% 5.1% 111 SEASONAL PAY - - - - 64,000 64,000 100.0% 0.0% 12 OVERTIME 1,903 4,500 4,500 4,500 20,000 20,000 344.4% 0.0% 21 SOCIAL SECURITY 5,260 5,604 5,604 5,604 23,633 25,299 321.7% 7.0% 22 PENSION 7,091 8,247 8,247 8,247 15,786 20,775 91.4% 31.6% 23 HEALTH INSURANCE 9,009 9,835 9,498 9,498 50,176 51,881 428.3% 3.4% 24 WORKMAN'S COMPENSATION 1,911 3,430 3,082 3,082 14,069 15,458 356.5% 9.9% 25 UNEMPLOYMENT COMPENSATION 137 301 301 301 687 730 128.2% 6.3% 26 UNIFORMS 1,662 850 850 850 850 850 0.0% 0.0% 31 OFFICE & OPERATING SUPPLIES 42 250 250 250 250 250 0.0% 0.0% 41 PROFESSIONAL SERVICES 5,546 1,500 1,500 1,500 1,500 1,500 0.0% 0.0% 42 COMMUNICATION 852 679 679 679 679 679 0.0% 0.0% 46 INSURANCE 2,861 3,127 3,127 3,127 3,815 4,265 22.0% 11.8% 48 REPAIRS/MAINTENANCE - 320 320 320 320 320 0.0% 0.0% 49 MISCELLANEOUS - - - - 10,000 10,000 100.0% 0.0% 55 INTERGOVERNMENTAL 50,905 108,000 108,000 108,000 108,000 108,000 0.0% 0.0% 98 INTERFUND REPAIRS 10,516 10,018 10,018 10,018 2,956 2,952 -70.5% -0.1% TOTAL COMMUNITY SERVICE 165,279 $ 226,190 $ 225,505 $ 225,505 $ 550,734 $ 572,997 $ 144.2% 4.0% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-59 Fund 001 Police Department Pro-Act N.I.T.E. Team Function The NITE Team consists of one sergeant and four officers whose mission is to address, through aggressive enforcement, identified priority crime and livability issues throughout the city and community neighborhoods. Their mission is clearly spelled out in the Team’s acronym NITE: Neighborhood Livability, Investigations, Targeted enforcement, Education. The NITE Team has been instrumental in suppressing crime, most notably violent and drug related crime, throughout the city of Marysville. Headcount Budget Narrative The budget primarily covers salaries and benefits for the officers assigned to the Pro-Act N.I.T.E. team. Approved Budget Requests None POSITION CLASSIFICATION 2016 2017 2018 Sergeant 1 1 1 Patrol Officers 4 4 4 TOTAL - PRO ACT N.I.T.E. 5 5 5 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-60 Fund 001 Police Department Pro-Act N.I.T.E. Team 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimae Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 300,379 $ 499,565 $ 499,565 $ 499,565 $ 505,222 $ 516,908 $ 1.1% 2.3% 12 OVERTIME 45,046 47,000 47,000 47,000 47,000 47,000 0.0% 0.0% 21 SOCIAL SECURITY 25,526 40,853 40,853 40,853 41,131 42,011 0.7% 2.1% 22 PENSION 17,745 28,613 28,613 28,613 28,909 29,934 1.0% 3.5% 23 HEALTH INSURANCE 63,786 123,017 118,815 118,815 120,455 123,203 1.4% 2.3% 24 WORKMAN'S COMPENSATION 7,074 17,478 15,738 15,738 20,656 24,787 31.2% 20.0% 25 UNEMPLOYMENT COMPENSATION 684 2,234 2,234 2,234 1,105 1,184 -50.5% 7.1% 26 UNIFORMS 3,612 6,400 6,400 6,400 6,400 6,400 0.0% 0.0% 31 OFFICE & OPERATING SUPPLIES 194 500 500 500 500 500 0.0% 0.0% 35 SMALL TOOLS - 2,200 2,200 2,200 2,200 2,200 0.0% 0.0% 49 MISCELLANEOUS 106 850 850 850 850 850 0.0% 0.0% TOTAL PRO ACT N.I.T.E. TEAM 464,152 $ 768,710 $ 762,768 $ 762,768 $ 774,428 $ 794,977 $ 1.5% 2.7% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-61 Fund 001 Police Department Regional Property Crime Task Force Function The Regional Property Crimes Task Force (PCU) is a multi-agency task force that was created to focus on property crimes. The task force is housed at the Marysville Police Department and includes 1 Marysville Sergeant, 1 Marysville Detective, 2 Snohomish County Sheriff’s Detectives and 1 Lake Stevens Detective. Headcount – Marysville staff only Budget Narrative The budget primarily covers salaries and benefits for the Marysville officers assigned to the task force. Other interfund services include the cost allocation from Information Services (IS) for computer maintenance and equipment replacement. Approved Budget Requests None POSITION CLASSIFICATION 2016 2017 2018 Sergeant 0 1 1 Police Officer 0 1 1 TOTAL - REGIONAL PROPERTY CRIME TASK FORCE 0 2 2 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-62 Fund 001 Police Department Regional Property Crime Task Force 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 206,987 $ - $ - $ - $ 218,609 $ 224,156 $ 100.0% 2.5% 12 OVERTIME 49,844 - - - - - 0.0% 0.0% 21 SOCIAL SECURITY 18,241 - - - 16,186 16,608 100.0% 2.6% 22 PENSION 13,432 - - - 11,433 11,903 100.0% 4.1% 23 HEALTH INSURANCE 45,119 - - - 49,014 49,477 100.0% 0.9% 24 WORKMAN'S COMPENSATION 4,877 - - - 7,810 9,372 100.0% 20.0% 25 UNEMPLOYMENT COMPENSATION 505 - - - 437 470 100.0% 7.6% 26 UNIFORMS - - - - - - 0.0% 0.0% 31 OFFICE & OPERATING SUPPLIES 9,076 - - - - - 0.0% 0.0% 35 SMALL TOOLS 2,611 - - - - - 0.0% 0.0% 49 MISCELLANEOUS 8 - - - - - 0.0% 0.0% 99 OTHER INTERFUND SERVICES/CHGS - - - - 9,621 10,103 100.0% 5.0% TOTAL REGIONAL PROPERTY CRIME 350,700 $ - $ - $ - $ 313,110 $ 322,089 $ 100.0% 2.9% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-63 Fund 001 Fire Services Function The City of Marysville merged its EMS (Emergency Medical Service) and Fire Protection with Snohomish County Fire District 12. The City provides proportional financial support to the Fire District per an interlocal agreement. Three of the City’s council members serve on the seven member fire commission. Budget Narrative Intergovernmental services are the costs of fire services paid to the fire district. Payments are made ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-64 Fund 001 Fire Services 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 55 INTERGOVERNMENTAL - FIRE SERVICE 7,041,502 $ 7,154,523 $ 7,348,359 $ 7,348,359 $ 7,584,786 $ 7,937,457 $ 3.2% 4.6% 55 INTERGOVERNMENTAL - EMS 2,339,625 2,386,082 2,386,082 2,386,082 2,491,541 2,491,541 4.4% 0.0% TOTAL FIRE 9,381,127 $ 9,540,605 $ 9,734,441 $ 9,734,441 $ 10,076,327 $ 10,428,998 $ 3.5% 3.5% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-66 PARKS, CULTURE AND RECREATION ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-67 Fund 001 Parks, Culture and Recreation Department Recreation Services Mission The mission of the Parks, Culture and Recreation department is to enhance the quality of life by providing beautiful parks, open space and exceptional cultural arts, recreation and athletic services The Parks Culture and Recreation Department provides stewardship and oversees the operation and maintenance of 436 acres of publicly owned land, parks, trails, public facilities and 152.8 acres of undeveloped land. Additionally, the department is charged with developing new park sites as well as maintaining all public building utility sites, landscapes and several miles of right-of-way streetscapes and habitat conservation areas. The department also supports a very comprehensive Cultural Arts and Recreation Services program within a service area exceeding 64,000 including senior services offered within the Ken Baxter Community Center, year round cultural arts, special events, youth and adult athletics, continuing education and physical activity programs. Function The Recreation Services division is responsible for programming efforts that embrace the entire community. Many of these programs remain the same year after year while others change due to trends and interests of our community. This division also supports community initiatives that make Marysville a more livable community. (Examples include Healthy Communities, Marysville Together Coalition, Council on Aging, Get Movin’, Marysville Kids Matter and Safe Routes to school). This division works closely with facility scheduling with both the Marysville and Lakewood School Districts through coordinated interlocal agreements. Headcount Budget Narrative Office and operating supplies purchased for the following programs which are partially or entirely funded by fees or contributions: for the Holidays, softball leagues and tournaments, youth and adult soccer league, youth basketball league, summer concerts and popcorn in the park movie series, trips/tours, Easter Egg Hunt, Valentine’s Dance, tiny tots program, sports camps, after school programs and day camp programs. Professional services include the fees paid to the instructors which are offset by the class registration fees. (These include various continuing education classes such as Kindermusik, art classes, dog training, fitness classes, CPR/First Aid, cooking classes, and specialty lecture series). POSITION CLASSIFICATION 2016 2017 2018 Parks, Culture and Recreation Assistant Director 1 1 1 Recreation Coordinator 2 2 2 Athletic Coordinator 1 1 1 Administrative Secretary 1 1 1 TOTAL - PARKS, CULTURE AND RECREATION 4 4 4 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-68 Other interfund services include the cost allocation from Information Services (IS) for computer maintenance and equipment replacement. Approved Budget Requests 2017 2018 Description Amount Amount On-Going Increase Seasonal Labor 29,396 36,745 Yes New Vehicle – Transit Van 15,000 500 No Total $ 44,396 $ 37,245 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-69 Fund 001 Parks, Culture and Recreation Department Recreation 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 402,932 $ 400,231 $ 406,308 $ 406,308 $ 418,037 $ 431,448 $ 2.9% 3.2% 111 SEASONAL PAY 54,608 51,200 51,200 51,200 76,400 82,700 49.2% 8.2% 12 OVERTIME 191 - - - - - 0.0% 0.0% 21 SOCIAL SECURITY 33,965 33,805 33,805 33,805 37,096 38,594 9.7% 4.0% 22 PENSION 37,835 43,171 43,171 43,171 49,290 54,624 14.2% 10.8% 23 HEALTH INSURANCE 96,102 104,829 101,880 101,880 103,642 105,966 1.7% 2.2% 24 WORKMAN'S COMPENSATION 7,059 8,190 8,098 8,098 11,296 11,945 39.5% 5.7% 25 UNEMPLOYMENT COMPENSATION 897 1,774 1,774 1,774 988 1,071 -44.3% 8.4% 31 OFFICE & OPERATING SUPPLIES 103,150 125,900 125,900 125,900 125,900 125,900 0.0% 0.0% 41 PROFESSIONAL SERVICES 63,285 63,400 63,400 63,400 63,400 63,400 0.0% 0.0% 42 COMMUNICATION 17,683 16,000 16,000 16,000 16,000 16,000 0.0% 0.0% 43 TRAVEL 354 650 650 650 650 650 0.0% 0.0% 44 ADVERTISE 20,158 17,250 17,250 17,250 17,250 17,250 0.0% 0.0% 46 INSURANCE 4,291 4,690 4,690 4,690 5,723 6,397 22.0% 11.8% 49 MISCELLANEOUS 2,129 27,909 27,909 27,909 27,909 27,909 0.0% 0.0% 55 STATE TAXES 11,097 11,438 11,438 11,438 11,438 11,438 0.0% 0.0% 99 OTHER INTERFUND SERVICES/CHGS 5,610 5,906 5,906 5,906 4,956 5,255 -16.1% 6.0% TOTAL RECREATION SERVICES 861,346 $ 916,343 $ 919,379 $ 919,379 $ 969,975 $ 1,000,547 $ 5.5% 3.2% 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 31 OFFICE & OPERATING SUPPLIES 4,110 3,800 3,800 3,800 3,800 3,800 0.0% 0.0% 35 SMALL TOOLS 8,868 3,000 3,000 3,000 3,000 3,000 0.0% 0.0% 47 PUBLIC UTILITY 314 300 300 300 300 300 0.0% 0.0% 49 MISCELLANEOUS - - 15,000 15,000 - - -100.0% 0.0% TOTAL COMMUNITY EVENT 13,292 $ 7,100 $ 22,100 $ 22,100 $ 7,100 $ 7,100 $ -67.9% 0.0% 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 26 UNIFORMS & CLOTHING - - - - 750 750 100.0% 0.0% 31 OFFICE & OPERATING SUPPLIES 3,022 - 65,118 65,118 41,018 41,018 -37.0% 0.0% 41 PROFESSIONAL SERVICES - - - - 20,000 20,000 100.0% 0.0% 42 COMMUNICATION - - - - 1,000 1,000 100.0% 0.0% 44 ADVERTISING - - - - 5,000 5,000 100.0% 0.0% 45 RENTAL/LEASE 200 - 60,000 60,000 60,000 60,000 0.0% 0.0% 47 PUBLIC UTILITY - - - - 7,500 7,500 0.0% 0.0% 48 REPAIRS & MAINTENANCE - - - - 1,000 1,000 100.0% 0.0% 49 MISCELLANEOUS - - - - 500 500 0.0% 0.0% 64 MACHINERY & EQUIPMENT 25,342 - - - - - 0.0% 0.0% TOTAL OPERA HOUSE 28,564 $ - $ 125,118 $ 125,118 $ 136,768 $ 136,768 $ 2.3% 0.0% 2017-2018 Budget 2017-2018 Budget 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-70 Fund 001 Parks, Culture and Recreation Department Ken Baxter Community Center Function The community center is part of the recreation division. The center houses recreational programs for people of all ages with a special emphasis on programming for adults. The center is staffed week days from 9-4 Monday-Thursday and from 9-12 on Fridays. The evening hours and weekends the building is open for specialty classes by instructors and is available for private rentals by the public. It is a gathering place for community members to recreate and provide a safe, comfortable, social setting. Headcount Budget Narrative The City receives grant funds from the Snohomish County Department of Human Services to offset the cost of the program clerk. Office and operating supplies include costs for special events held at the Community Center, and tours sponsored by the center which are partially or completely offset by fees. It also includes the janitorial and general office supplies. Professional services include janitorial services, and fees paid to instructors for classes held at the center. Costs of operating and maintaining the Ken Baxter Community Center are included in this budget. Approved Budget Requests 2017 2018 Description Amount Amount On-Going Reclassify Part Time Program Clerk to Full Time 44,579 46,807 Yes Total $ 44,579 $ 46,807 POSITION CLASSIFICATION 2016 2017 2018 Community Center Manager 1 1 1 Program Clerk 0.5 1 1 TOTAL - COMMUNITY CENTER 1.5 2 2 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-71 Fund 001 Parks & Recreation Department Ken Baxter Community Center 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 108,894 $ 105,080 $ 105,080 $ 105,080 $ 133,746 $ 137,759 $ 27.3% 3.0% 12 OVERTIME 93 - - - - - 0.0% 0.0% 21 SOCIAL SECURITY 8,254 7,878 7,878 7,878 10,143 10,451 28.8% 3.0% 22 PENSION 11,070 11,769 11,769 11,769 15,631 17,075 32.8% 9.2% 23 HEALTH INSURANCE 18,671 18,696 18,048 18,048 34,301 35,512 90.1% 3.5% 24 WORKMAN'S COMPENSATION 1,288 1,535 1,513 1,513 1,637 1,673 8.2% 2.2% 25 UNEMPLOYMENT COMPENSATION 214 421 421 421 267 287 -36.6% 7.5% 26 UNIFORMS - 150 150 150 150 150 0.0% 0.0% 31 OFFICE & OPERATING SUPPLIES 7,493 10,900 10,900 10,900 10,900 10,900 0.0% 0.0% 32 FUEL - - 0.0% 0.0% 35 SMALL TOOLS - 100 100 100 100 100 0.0% 0.0% 41 PROFESSIONAL SERVICES 20,491 20,100 25,060 25,060 25,060 25,060 0.0% 0.0% 42 COMMUNICATION 1,174 1,130 1,130 1,130 1,130 1,130 0.0% 0.0% 43 TRAVEL - 100 100 100 100 100 0.0% 0.0% 44 ADVERTISE 1,246 2,000 2,000 2,000 2,000 2,000 0.0% 0.0% 45 RENTAL/LEASE 850 1,100 1,100 1,100 1,100 1,100 0.0% 0.0% 47 PUBLIC UTILITIES 8,981 9,888 9,888 9,888 9,888 9,888 0.0% 0.0% 48 REPAIRS & MAINTENANCE 72,278 3,000 3,000 3,000 3,000 3,000 0.0% 0.0% 49 MISCELLANEOUS 3,171 500 500 500 500 500 0.0% 0.0% 98 INTERFUND REPAIRS & MAINT. 3,704 3,872 3,872 3,872 4,611 5,432 19.1% 17.8% 99 OTHER INTERFUND SERVICES 5,610 5,906 5,906 5,906 4,956 5,255 -16.1% 6.0% TOTAL COMMUNITY CENTER 273,482 $ 204,125 $ 208,415 $ 208,415 $ 259,220 $ 267,372 $ 24.4% 3.1% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-72 Fund 001 Parks, Culture and Recreation Department Park & Recreation Facilities Maintenance Function The Park & Recreation Facilities division is responsible for the management and maintenance of all city parks, public buildings, street landscapes, greenbelts, trails, open space and utility landscape areas throughout the city. Duties include opening all parks, ensuring that facilities are safe and ready for park visitors, playground inspection and repair, mowing all turf areas, fertility and chemical application and management. We also partner with civic groups, volunteers, scouting groups, community service workers and others in projects that benefit the community. Headcount Budget Narrative Office and operating supplies include costs associated with the general operation of the various park facilities. It also includes janitorial supplies and general office and landscape supplies used by the maintenance staff. Professional services include janitorial services, security system maintenance and pest control services and consultants. This budget also includes all of the utility costs, insurance, and facility repair costs for the City’s Park facilities. Approved Budget Requests 2017 2018 Description Amount Amount On-Going Increase Seasonal Labor 10,000 10,000 Yes Reclassify MWII to Lead 5,698 5,811 Yes Community Facility Furnishings 6,200 - No Total $ 21,898 $ 15,811 POSITION CLASSIFICATION 2016 2017 2018 Parks and Recreation Director 1 1 1 Parks Maintenance Manager 1 1 1 Lead Worker 0 1 1 Maintenance Worker II 5 4 4 TOTAL - PARKS MAINTENANCE 7 7 7 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-73 Fund 001 Parks, Culture and Recreation Department Park & Recreation Facilities Maintenance 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 587,305 $ 569,437 $ 594,265 $ 594,265 $ 627,301 $ 642,043 $ 5.6% 2.4% 111 SEASONAL PAY 83,075 57,100 57,100 57,100 66,390 66,390 16.3% 0.0% 12 OVERTIME 6,610 7,500 7,500 7,500 7,500 7,500 0.0% 0.0% 21 SOCIAL SECURITY 48,334 44,449 46,093 46,093 49,150 50,293 6.6% 2.3% 22 PENSION 60,302 63,772 65,970 65,970 73,336 80,595 11.2% 9.9% 23 HEALTH INSURANCE 157,432 144,692 143,710 143,710 164,069 167,789 14.2% 2.3% 24 WORKMAN'S COMPENSATION 18,742 21,493 18,467 18,467 22,901 24,432 24.0% 6.7% 25 UNEMPLOYMENT COMPENSATION 1,331 2,565 2,637 2,637 1,357 1,451 -48.5% 6.9% 26 UNIFORMS 5,196 4,500 4,500 4,500 4,500 4,500 0.0% 0.0% 31 OFFICE & OPERATING SUPPLIES 88,619 91,700 91,700 91,700 91,700 91,700 0.0% 0.0% 32 FUEL 16,999 22,400 22,400 22,400 22,400 22,400 0.0% 0.0% 35 SMALL TOOLS 7,795 8,100 8,100 8,100 8,100 8,100 0.0% 0.0% 41 PROFESSIONAL SERVICES 60,141 28,000 62,693 62,693 62,693 62,693 0.0% 0.0% 42 COMMUNICATION 7,704 12,102 12,102 12,102 12,102 12,102 0.0% 0.0% 43 TRAVEL 1,270 1,000 1,000 1,000 1,000 1,000 0.0% 0.0% 44 ADVERTISE - 1,000 1,000 1,000 1,000 1,000 0.0% 0.0% 45 RENTAL/LEASE 9,162 14,800 14,800 14,800 14,800 14,800 0.0% 0.0% 46 INSURANCE 20,740 22,668 22,668 22,668 27,661 30,920 22.0% 11.8% 47 PUBLIC UTILITIES 109,318 55,000 55,000 55,000 85,000 85,000 54.5% 0.0% 48 REPAIRS & MAINTENANCE 115,302 100,000 100,000 100,000 100,000 100,000 0.0% 0.0% 49 MISCELLANEOUS 5,264 12,597 12,597 12,597 18,797 12,597 49.2% -33.0% 55 STATE TAXES 1,785 - - - - - 0.0% 0.0% 98 INTERFUND REPAIRS & MAINT. 87,782 57,120 86,920 86,920 82,826 84,135 -4.7% 1.6% 99 OTHER INTERFUND SERVICES/CHGS 20,036 21,035 21,035 21,035 24,152 25,608 14.8% 6.0% TOTAL PARKS & REC FACILITIES 1,520,244 $ 1,363,030 $ 1,452,257 $ 1,452,257 $ 1,568,735 $ 1,597,048 $ 8.0% 1.8% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-74 ENGINEERING DEPARTMENT Headcount and salary for the GIS Administrator and Analyst included in the Workworks Utilities Fund. Public Works Director City Engineer Project Manager Traffic Engineer Associate Traffic Engineer Sr Traffic Control Systems Tech Traffic Control Systems Tech Maintenance Worker II Engineering Technician Engineering Aide/ Project Compliance Project Engineer (Utilities) GIS GIS Administrator GIS Analyst ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-75 Fund 001 Engineering Department Mission The mission of the Engineering Department is to strive to maximize public health, safety and welfare as well to protect our environment through development, implementation and enforcement of the City’s municipal code, design standards and policies. Function The Engineering Department provides technical support relating to utilities, roads, and surface water infrastructure. Duties include comprehensive planning, design development, capital project management, construction management and inspection, land development review support, traffic engineering and preparation of engineering plans and specification. Headcount Budget Narrative Office and operating supplies include general office supplies and document printing fees. Professional services include the AutoCAD subscription and license renewal. Miscellaneous expenses include the cost of training classes and seminars for the Engineering staff. Interfund rent is the rent paid to the Water/Sewer Utility Fund for the floor space Engineering occupies in the Public Works building. Interfund repairs and maintenance include the allocation from Fleet for the vehicles assigned to the Engineering Department. Other interfund services include the cost allocation from Information Services (IS) for computer maintenance and equipment replacement. POSITION CLASSIFICATION 2016 2017 2018 City Engineer 1 1 1 Project Manager I 2 2 2 Project Engineer 1 2 2 Engineering Technician 2 2 2 Engineering Project Aide 1 1 1 Traffic Engineer 1 1 1 Sr Traffic Control Systems Tech 2 2 2 Maintenance Worker II - Traffic 1 1 1 Traffic Control Systems Tech 1 1 1 TOTAL 12 13 13 Total Funded By Engineering 7.0 8.0 8.0 Total Funded by Streets 5.0 5.0 5.0 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-76 Approved Budget Requests 2017 2018 Description Amount Amount On-Going NH – Project Manager 131,474 140,958 Yes AutoCAD Additional License 9,500 2,000 No ArcGIS Advanced License 10,000 1,300 No Trimble R10 GPS Unit - 35,000 No Total $ 150,974 $ 179,258 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-77 Fund 001 Engineering Department 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY 624,403 $ 655,983 $ 655,983 $ 655,983 $ 754,041 $ 790,600 $ 14.9% 4.8% 12 OVERTIME 3 100 100 100 100 100 0.0% 0.0% 21 SOCIAL SECURITY 46,853 49,298 49,298 49,298 57,481 60,570 16.6% 5.4% 22 PENSION 62,569 73,436 73,436 73,436 90,397 101,399 23.1% 12.2% 23 HEALTH INSURANCE 107,451 131,380 126,849 126,849 170,410 174,478 34.3% 2.4% 24 WORKMAN'S COMPENSATION 10,157 14,943 14,943 14,943 11,627 12,855 -22.2% 10.6% 25 UNEMPLOYMENT COMPENSATION 1,224 2,625 2,625 2,625 1,479 1,617 -43.7% 9.3% 26 UNIFORMS 1,062 250 250 250 250 250 0.0% 0.0% 31 OFFICE & OPERATING SUPPLIES 6,078 6,000 6,000 6,000 6,000 6,000 0.0% 0.0% 32 FUEL 1,133 2,000 2,000 2,000 2,000 2,000 0.0% 0.0% 35 SMALL TOOLS 384 1,000 1,000 1,000 1,000 36,000 0.0% 3500.0% 41 PROFESSIONAL SERVICES 1,050 15,000 15,000 15,000 15,000 15,000 0.0% 0.0% 42 COMMUNICATION 4,055 6,478 6,478 6,478 6,478 6,478 0.0% 0.0% 43 TRAVEL - 500 500 500 500 500 0.0% 0.0% 44 ADVERTISING - 500 500 500 500 500 0.0% 0.0% 45 OPERATING RENTALS & LEASES 3,257 5,000 5,000 5,000 5,000 5,000 0.0% 0.0% 46 INSURANCE 15,019 16,415 16,415 16,415 20,030 22,390 22.0% 11.8% 48 REPAIRS & MAINTENANCE - 500 500 500 500 500 0.0% 0.0% 49 MISCELLANEOUS 5,853 7,638 7,638 7,638 27,138 10,938 255.3% -59.7% 95 INTERFUND RENTS 5,246 5,246 5,246 5,246 5,246 5,246 0.0% 0.0% 98 INTERFUND REPAIRS & MAINT. 7,446 7,166 7,166 7,166 18,082 18,189 152.3% 0.6% 99 OTHER INTERFUND SERVICES/CHGS 28,045 29,525 29,525 29,525 42,127 45,040 42.7% 6.9% TOTAL ENGINEERING 931,288 $ 1,030,983 $ 1,026,452 $ 1,026,452 $ 1,235,386 $ 1,315,650 $ 20.4% 6.5% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-78 Fund 001 Non-Departmental Function This department accounts for the expenditures, which are mostly mandated by law and are not related to the operations of a specific department or under the oversight of a departmental manager. Budget Narrative Professional services include annual retainer paid to the City’s financial consultant. For the 2017/2018 budget the Public Defender budget has moved from the Legal department to the Non-Departmental department. Miscellaneous expenses include the senior rebate, dues and miscellaneous legal fees. Intergovernmental includes the cost of the annual state audit, voter registration fees, pollution control payment and alcoholism contribution. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-79 Operating transfer includes: Approved Budget Requests 2017 2018 Description Amount Amount On-Going Streets – Increase subsidy for budget requests 145,000 50,000 Golf – Increase subsidy for line item increases 66,257 86,812 Electronic Content Management - 56,000 Health District 67,000 - Beautification Grants 50,000 50,000 Management Training 20,000 10,000 Additional Police Overtime 125,000 125,000 Forestry Maintenance 60,000 60,000 Total $ 533,257 $ 437,812 Operating Transfer 2017 2018 Debt Service Payment 993,308 1,757,001 Transfer to Golf 224,998 166,021 Transfer to Streets 2,161,785 2,109,796 Bayview Trails - Transfer to 310 - - Transfer to IS for ECM - 56,000 Total Operating Transfers 3,380,091 4,088,818 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-80 Fund 001 Non-Departmental 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate 11 REGULAR PAY - $ 115,220 $ 115,220 $ 115,220 $ 115,220 $ 115,220 $ 0.0% 0.0% 12 OVERTIME - - - - 125,000 125,000 100.0% 0.0% 35 SMALL TOOLS 138,275 - 23,954 23,954 - - -100.0% 0.0% 41 PROFESSIONAL SERVICES 65,110 46,300 336,300 336,300 706,300 706,300 110.0% 0.0% 47 PUBLIC UTILITIES 2,095 2,500 2,500 2,500 2,500 2,500 0.0% 0.0% 48 REPAIRS & MAINTENANCE 230,244 362,000 362,000 362,000 472,000 472,000 30.4% 0.0% 49 MISCELLANEOUS 355,170 515,826 525,826 525,826 535,826 525,826 1.9% -1.9% 55 INTERGOVERNMENTAL 110,721 125,194 125,194 125,194 192,194 125,194 53.5% -34.9% 60 OTHER IMPROVEMENTS 19,192 - - - - - 0.0% 0.0% 98 INTERFUND REPAIRS & MAINT. 12,282 12,841 12,841 12,841 11,280 13,289 -12.2% 17.8% 00 OPERATING TRANSFER 3,742,417 3,869,668 3,919,668 3,919,668 3,380,091 4,088,818 -13.8% 21.0% TOTAL NON-DEPARTMENTAL 4,675,506 $ 5,049,549 $ 5,423,503 $ 5,423,503 $ 5,540,411 $ 6,174,147 $ 2.2% 11.4% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-81 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-82 Fund 005 General Fund Cumulative Reserve Purpose This fund is used to accumulate funds for future capital projects and for other non-recurring types of expenditures. Narrative For 2017/2018 the following has been included in the budget, an operating transfer of $3,000,000 to the Park Construction fund to provide funding for the Waterfront Trail and Park project, $200,000 that will be paid out as a new business incentive and $500,000 to be transferred to Street Construction fund for grant matching on various street projects. Approved Budget Requests None ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GENERAL FUND 1-83 Fund 005 General Fund Cumulative Reserve 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash 8,433,897 $ 7,034,647 $ 7,034,647 $ 7,913,897 $ 7,913,897 $ 1,713,897 $ 12.5% -78.3% Expenditures Miscellaneous - - - - 100,000 100,000 0.0% 0.0% Transfer Out 520,000 - - - 3,000,000 500,000 0.0% -83.3% TOTAL EXPENDITURE 520,000 - - - 3,100,000 600,000 0.0% -80.6% Ending Cash 7,913,897 7,034,647 7,034,647 7,913,897 4,813,897 1,113,897 -31.6% -46.8% Description 2017-2018 Budget ---PAGE BREAK--- SPECIAL REVENUE FUNDS ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-1 STREET DEPARTMENT ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-2 FUND 101 CITY STREETS Street Division Mission The mission of the Street Division is to provide appropriate preservation and development of the City’s infrastructure for the Marysville Service Area. Function Cost of providing maintenance on 420.80 lane miles throughout the city limits. Tasks include maintenance and installation of signs, signals, crosswalks, stop bars, sweeping, paving, pothole patching, stripping and crack sealing of roadways. Seasonal responsibilities include snow and ice removal, and vegetation control including, mowing, herbicides and weed eating. Other work performed by this division includes storm drain installation and sidewalk replacement. Headcount POSITION CLASSIFICATION 2016 2017 2018 Streets/Surface Water Manager 0.5 0.5 0.5 Lead Worker II (Formerly Heavy Equipment Operator/Lead Worker II) 1 1 1 Lead Worker I (Formerly Heavy Equipment Operator) 1 1 1 Maintenance Worker II 8 8 8 Maintenance Worker I 4 4 4 TOTAL - STREETS 14.5 14.5 14.5 Changes to Headcount None Budget Narrative The operating supplies budget includes supplies required for performing annual roadway maintenance, crack sealing, snow and ice removal and other miscellaneous office and operating supplies. Professional services include but are not limited to temporary labor fees, equipment rental fees, engineering services, and traffic safety projects. Interfund repairs include the cost of equipment rental and replacement fees, and facilities maintenance. Other interfund services include the cost allocation from Information Services (IS) for computer maintenance and equipment replacement. This category also includes the cost allocation from Finance, City Clerk, HR, and Executive. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-3 Approved Budget Requests Description 2017 Amount 2018 Amount On- Going New Vehicle – ROW Maintenance Crew 95,000 - No Pedestrian Safety Systems 20,000 20,000 No Street Light Additional Program 30,000 30,000 No Total $ 145,000 $ 50,000 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-4 FUND 101 CITY STREETS Street Division 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash 389,206 $ - $ - $ 429,793 $ - $ - $ 0.0% 0.0% Revenue Storm Drainage Permits 41,028 50,000 50,000 40,000 40,000 40,000 -20.0% 0.0% Federal Grant 6,690 - - 34,014 - - 0.0% 0.0% MV Fuel Tax 1,319,106 1,269,528 1,269,528 1,450,205 1,481,282 1,552,924 16.7% 4.8% Interfund Services Charges 49,342 - - 80,798 50,000 50,000 100.0% 0.0% Interest 635 - - 200 200 200 100.0% 0.0% Insurance Recoveries 23,863 - - 27,361 - - 0.0% 0.0% Miscellaneous Revenue 22,112 10,000 10,000 (3,000) 10,000 10,000 0.0% 0.0% Transfer In 2,582,658 3,033,437 3,033,437 2,060,609 2,866,188 2,814,823 -5.5% -1.8% TOTAL REVENUE 4,045,434 4,362,965 4,362,965 3,690,187 4,447,670 4,467,947 1.9% 0.5% Expenditures Salaries 1,109,694 1,331,144 1,331,144 1,132,753 1,404,837 1,461,002 5.5% 4.0% Seasonal 84,300 32,000 32,000 62,810 32,000 32,000 0.0% 0.0% Overtime 69,996 28,000 28,000 94,120 28,000 28,000 0.0% 0.0% Social Security 95,590 101,337 101,337 101,190 105,028 109,295 3.6% 4.1% Retirement 117,759 145,181 145,181 145,089 165,711 185,040 14.1% 11.7% Medical Insurance 272,988 390,354 390,354 285,196 391,534 399,420 0.3% 2.0% Workman's Compensation 35,247 49,056 49,056 45,357 47,580 52,336 -3.0% 10.0% Unemployment 2,502 5,333 5,333 3,040 2,810 3,070 -47.3% 9.3% Uniforms 14,050 10,100 10,100 11,500 10,100 10,100 0.0% 0.0% Office & Operating 262,621 362,500 362,500 361,500 362,500 362,500 0.0% 0.0% Fuel 47,633 75,000 75,000 75,000 75,000 75,000 0.0% 0.0% Small Tools 38,836 53,500 53,500 59,500 8,500 8,500 -84.1% 0.0% Professional Services 205,035 176,765 176,765 176,765 176,765 176,765 0.0% 0.0% Communication 6,863 9,000 9,000 9,000 9,000 9,000 0.0% 0.0% Travel 661 1,000 1,000 1,365 1,000 1,000 0.0% 0.0% Advertising 2,707 500 500 500 500 500 0.0% 0.0% Rents 1,121 2,000 2,000 2,000 2,000 2,000 0.0% 0.0% Insurance 65,081 71,131 71,131 71,131 86,799 97,024 22.0% 11.8% Public Utilities 363,464 484,600 484,600 484,600 484,600 484,600 0.0% 0.0% Repairs & Maintenance 180,469 97,000 97,000 115,544 127,000 127,000 30.9% 0.0% Miscellaneous 55,261 39,094 39,094 14,150 39,094 39,094 0.0% 0.0% Capital Outlay 15,863 46,000 46,000 15,500 20,000 20,000 -56.5% 0.0% Interfund Rents 25,531 25,531 25,531 25,531 25,531 25,531 0.0% 0.0% Interfund Repairs 615,072 583,918 583,918 583,918 467,166 467,655 -20.0% 0.1% Other Interfund Services 248,430 242,921 242,921 242,921 279,615 291,515 15.1% 4.3% Transfer Out 74,584 - - - 95,000 - 100.0% -100.0% TOTAL EXPENDITURE 4,011,358 4,362,965 4,362,965 4,119,980 4,447,670 4,467,947 1.9% 0.5% Other adjustments (accruals) 6,511 - - - - - 0.0% 0.0% Ending Cash 429,793 - - - - - 0.0% 0.0% Description 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-5 FUND 102 ARTERIAL STREETS Function The Arterial Street Fund is for the purpose of construction, improvement or repair of arterial highways and city streets. In 2005, effective 2006 there was a change in the City Motor Vehicle Fuel Tax Distribution (SSB 5969, Ch 89, Laws of 2005). Cities had been receiving their gas tax in two separate distributions, “restricted” and “unrestricted”. Cities with a population over 15,000 were required to deposit the restricted portion in an arterial city street fund to be used for capital purposes, while the unrestricted portion was deposited in the city street fund for maintenance. With the change in this law cities can now choose to deposit some of the receipts in an arterial street fund, but they are not required to do so. The City has chosen not to deposit MV Fuel Tax into the arterial street fund for the 2017 and 2018 budget cycles. All pavement preservation projects will be charged to the 102 fund. These projects will be funded through TBD sales tax. Budget Narrative Overlays are planned in both 2017 and 2018. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-6 FUND 102 ARTERIAL STREETS 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash - $ - $ - $ 90,942 $ - $ - $ 0.0% 0.0% Revenue Interest 197 - - - - - 0.0% 0.0% Grant - - - - - 500,000 0.0% 100.0% Transfer In - General Fund 500,000 - - - - - 0.0% 0.0% Transfer In - TBD 1,211,695 1,600,000 1,600,000 1,159,282 1,175,000 1,525,000 0.0% 29.8% TOTAL REVENUE 1,711,892 1,600,000 1,600,000 1,159,282 1,175,000 2,025,000 0.0% 72.3% Expenditures Overlays 411,461 - - - - - 0.0% 0.0% Overlays - TBD 1,211,695 1,600,000 1,600,000 1,250,224 1,175,000 2,025,000 0.0% 72.3% TOTAL EXPENDITURE 1,623,156 1,600,000 1,600,000 1,250,224 1,175,000 2,025,000 0.0% 72.3% Other adjustments (accruals) 2,206 - - - - - 0.0% 0.0% Ending Cash 90,942 - - - - - 0.0% 0.0% Description 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-7 FUND 103 DRUG ENFORCEMENT FUND Police Function The Drug Enforcement fund was created in 1992 through Ordinance 1884 as set forth in MMC 3.97.030. The purpose of the fund is to accumulate funds from the sale of property seized during drug investigations and forfeited pursuant to RCW 69.50.505. Expenditures from this fund are for drug enforcement needs, drug awareness educational purposes and the purchase, lease and maintenance of equipment and other items necessary for drug enforcement. Approved Budget Requests 2017 2018 Description Amount Amount On-Going BearCat Armored vehicle 240,000 0 No $240,000 $ 0 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-8 FUND 103 DRUG ENFORCEMENT FUND Police 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash 88,758 $ 49,370 $ 49,370 $ 187,600 $ 238,555 $ 8,705 $ 383.2% -96.4% Revenue Forfeited Property 114,005 10,000 10,000 68,000 10,000 10,000 0.0% 0.0% Interest 816 150 150 1,205 150 150 0.0% 0.0% Equitable Sharing - Federal - - - 6,000 - - 0.0% 0.0% Miscellaneous Revenue 12,725 - - 750 - - 0.0% 0.0% TOTAL REVENUE 127,546 10,150 10,150 75,955 10,150 10,150 0.0% 0.0% Expenditures Small Tools 28,704 25,000 25,000 25,000 - - -100.0% 0.0% Operating Transfer - - - - 240,000 - TOTAL EXPENDITURE 28,704 25,000 25,000 25,000 240,000 - -100.0% -100.0% Ending Cash 187,600 34,520 34,520 238,555 8,705 18,855 620.5% 116.6% Description 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-9 FUND 104 TRIBAL GAMING FUND Police Function The Tribal Gaming Fund was established in 1994 by Ordinance 1981 pursuant to MMC 3.90.020. The sources of funds include deposits pursuant to section 14C of the Tribal Compact for Class III Gaming between the Tulalip Tribes of Washington and the State of Washington. Such source of funds constitutes a percentage of the net win of the gaming stations conducted by the tribal gaming operation. Expenditures shall be limited to law enforcement purposes, being defined as those activities and the support of the police services set forth in Section 521.00 of the BARS manual. Approved Budget Requests 2017 2018 Description Amount Amount On-Going 10 Moving Radar Unit 21,853 0 No $ 21,853 $ 0 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-10 FUND 104 TRIBAL GAMING FUND Police 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash 85,021 $ 56,451 $ 56,451 $ 54,162 $ 29,406 $ 7,703 $ -47.9% -73.8% Revenue Tribal Gaming - - - - - - 0.0% 0.0% Interest 324 250 250 244 150 75 -40.0% -50.0% TOTAL REVENUE 324 250 250 244 150 75 -40.0% -50.0% Expenditures Miscellaneous 31,183 25,000 25,000 25,000 21,853 - -12.6% -100.0% TOTAL EXPENDITURE 31,183 25,000 25,000 25,000 21,853 - -12.6% -100.0% Ending Cash 54,162 31,701 31,701 29,406 7,703 7,778 -75.7% 1.0% Description 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-11 FUND 105 TOURISM DEVELOPMENT Hotel/Motel Tax Function The Tourism Development Fund was created in 1990 by Ordinance Number 1755 (MMC 3.93) pursuant to RCW 67.28.180 to account for the two percent tax levied on the sale of or charge made for the furnishing of lodging by a hotel, rooming house, tourist court, motel or trailer camp. The taxes collected are for the purpose of advertising, publicizing or otherwise distributing information for the purpose of attracting visitors and encouraging tourism. Budget Narrative Miscellaneous expense includes the expenses paid toward the promotion of tourism. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-12 FUND 105 TOURISM DEVELOPMENT Hotel/Motel Tax 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash 75,369 $ 45,254 $ 45,254 $ 102,710 $ 95,455 $ 88,959 $ 110.9% -6.8% Revenue Hotel/Motel Tax 92,595 89,250 89,250 89,250 90,000 90,000 0.8% 0.0% Interest 361 150 150 341 350 350 133.3% 0.0% TOTAL REVENUE 92,956 89,400 89,400 89,591 90,350 90,350 1.1% 0.0% Expenditures Miscellaneous 31,358 96,846 96,846 86,846 96,846 96,846 0.0% 0.0% Transfer out 73,257 - - 10,000 - - 0.0% 0.0% TOTAL EXPENDITURE 104,615 96,846 96,846 96,846 96,846 96,846 0.0% 0.0% Other Adjustments (accruals) 39,000 Ending Cash 102,710 37,808 37,808 95,455 88,959 82,463 135.3% -7.3% Description 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-13 FUND 106 BAXTER CENTER APPRECIATION Parks Function The Ken Baxter Community Center (KBCC) Appreciation Fund was created in 1999 by Ordinance 2227 (MMC 3.99) to account for private donations to the City of Marysville intended to support the senior center. All expenditures from this fund are to be used solely for the benefit of the center and/or activities sponsored by the center. Budget Narrative Miscellaneous expenses include supplies for the seasonal potlucks and charges for the coffee services provided at the center. Approved Budget Requests None ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-14 FUND 106 BAXTER CENTER APPRECIATION Parks 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash 10,027 $ 5,136 $ 5,136 $ 9,119 $ 6,394 $ 3,669 $ 24.5% -42.6% Revenue Contributions 1,462 - - 1,200 1,200 1,200 100.0% 0.0% Interest 43 75 75 75 75 75 0.0% 0.0% TOTAL REVENUE 1,505 75 75 1,275 1,275 1,275 1600.0% 0.0% Expenditures Miscellaneous 2,413 4,000 4,000 4,000 4,000 1,344 0.0% -66.4% TOTAL EXPENDITURE 2,413 4,000 4,000 4,000 4,000 1,344 0.0% -66.4% Ending Cash 9,119 1,211 1,211 6,394 3,669 3,600 203.0% -1.9% Description 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-15 FUND 108 MARYSVILLE TECHNOLOGY INFRASTRUCTURE I/Net Function This Marysville Technology Infrastructure Fund (I/Net) was created in 2004 by Ordinance 2541 for the purpose of accounting for the funds used to implement and maintain the city’s technology infrastructure. At the March 26, 2007, Council meeting, Council voted to reduce the I/Net fee that is assessed on all Comcast cable TV subscribers from $ 1.00 to $ .75. Budget Narrative This budget includes the annual maintenance fee paid to Comcast and the approved request listed below. Approved Budget Requests 2017 2018 Description Amount Amount On-Going C/O I-Net Expansion to Sunnyside Treatment Plant & Station 66 54,000 No C/O I-Net Expansion to Soper Hill Whiskey Ridge 51,407 No Expansion of City’s I-Net 50,000 50,000 No $155,407 $50,000 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-16 FUND 108 MARYSVILLE TECHNOLOGY INFRASTRUCTURE I/Net 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash 139,057 $ 121,770 $ 121,770 $ 238,468 $ 311,370 $ 254,363 $ 155.7% -18.3% Revenue Fee 120,514 115,200 115,200 118,000 118,000 118,000 2.4% 0.0% Interest 890 75 75 1,148 1,000 1,000 1233.3% 0.0% TOTAL REVENUE 121,404 115,275 115,275 119,148 119,000 119,000 3.2% 0.0% Expenditures Small Tools 15,466 - - - - - 0.0% 0.0% Professional Services - 20,000 20,000 26,123 14,000 14,000 -30.0% 0.0% Communication 6,527 - - 6,530 6,600 6,600 100.0% 0.0% Miscellaneous - 65,000 119,000 13,593 155,407 50,000 30.6% -67.8% TOTAL EXPENDITURE 21,993 85,000 139,000 46,246 176,007 70,600 26.6% -59.9% Ending Cash 238,468 152,045 98,045 311,370 254,363 302,763 159.4% 19.0% Description 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-17 FUND 109 COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM Community Development Function The Community Development block Grant Program (CDBG) is a federal grant received and administered by the Community Development department. Beginning in 2012, the City of Marysville applied for and received, Community Development Block Grant (CDBG) funding from the U.S. Department of Housing and Urban Development (HUD). Every year HUD determines the amount of CDBG funds for each community. . ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-18 FUND 109 COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM Community Development 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash - $ - $ - $ - $ - $ - $ 0.0% 0.0% Revenue Community Dev Block Grant 300,844 350,000 350,000 350,000 350,000 350,000 0.0% 0.0% TOTAL REVENUE 300,844 350,000 350,000 350,000 350,000 350,000 0.0% 0.0% Expenditures Intergovernmental Payments 122,967 256,400 256,400 256,400 256,400 256,400 0.0% 0.0% Transfer Out 177,877 93,600 93,600 93,600 93,600 93,600 0.0% 0.0% TOTAL EXPENDITURE 300,844 350,000 350,000 350,000 350,000 350,000 0.0% 0.0% Ending Cash - - - - - - 0.0% 0.0% Description 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-19 FUND 110 GROWTH MANAGEMENT – REET 1 Function The Growth Management-REET1 fund accounts for the revenues and expenditures of the first quarter percent of the real estate excise tax or REET 1. These funds must be used for capital projects, which include planning, acquisition, construction, reconstruction, repair, replacement, rehabilitation, or improvement of streets, roads, highways, sidewalks, street and road lighting systems, traffic signals, bridges, domestic water systems, storm and sanitary sewer systems, parks, recreational facilities, law enforcement facilities, fire protection facilities, trails, libraries, and administrative and judicial facilities. Budget Narrative This budget includes the principal and interest payments on the interlocal debt issue for Marysville’s portion of the 800 Mhz Project. Transfer out includes a $850,000 transfer to fund 305 for street construction projects in 2017 and 2018. TOTAL OUTSTANDING YEAR PRINCIPAL INTEREST REQUIREMENT BALANCE 381,842.16 2015 70,270.79 18,915.14 89,185.93 311,571.37 2016 72,661.68 15,578.56 88,240.24 238,909.69 2017 76,016.64 11,945.48 87,962.12 162,893.05 2018 79,368.10 8,144.66 87,512.76 83,524.95 2019 83,524.95 4,176.24 87,701.19 - TOTAL 381,842.16 $ 58,760.08 $ 440,602.24 $ BOND REDEMPTION FUND 110 800 MHz Marysville Refunded August 2015 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-20 FUND 110 GROWTH MANAGEMENT – REET 1 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash 44,747 $ 51,216 $ 51,216 $ 146,499 $ 319,271 $ 181,809 $ 523.4% -43.1% Revenue Real Estate Excise Taxes 889,695 800,000 800,000 960,000 800,000 800,000 0.0% 0.0% Interest 1,243 500 500 1,013 500 500 0.0% 0.0% TOTAL REVENUE 890,938 800,500 800,500 961,013 800,500 800,500 0.0% 0.0% Expenditures Debt Service - Principal 70,271 78,799 78,799 72,662 76,017 79,368 -3.5% 4.4% Debt Service - Interest 18,915 15,095 15,095 15,579 11,945 8,145 -20.9% -31.8% Transfer Out 700,000 700,000 700,000 700,000 850,000 850,000 21.4% 0.0% TOTAL EXPENDITURE 789,186 793,894 793,894 788,241 937,962 937,513 18.1% 0.0% Ending Cash 146,499 57,822 57,822 319,271 181,809 44,796 214.4% -75.4% Description 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-21 FUND 111 GROWTH MANAGEMENT – REET 2 Function The Growth Management-REET 2 fund accounts for the revenues and expenditures of the second quarter percent of the real estate excise tax or REET 2. These funds must be used for capital projects which include planning acquisition, construction, reconstruction, repair, replacement, rehabilitation or improvement of streets roads, highways, sidewalks, street and road lighting system, traffic signals, bridges, domestic water systems, storm and sanitary sewer systems, and planning construction, reconstruction, repair, rehabilitation or improvements of parks. Budget Narrative Transfer out includes a $950,000 transfer to fund 305 for street construction projects for 2017 and $900,000 for 2018. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-22 FUND 111 GROWTH MANAGEMENT – REET 2 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash 36,906 $ 37,386 $ 37,386 $ 127,690 $ 289,634 $ 141,134 $ 674.7% -51.3% Revenue Real Estate Excise Taxes 889,695 800,000 800,000 960,000 800,000 800,000 0.0% 0.0% Interest 1,089 500 500 1,944 1,500 1,000 200.0% -33.3% TOTAL REVENUE 890,784 800,500 800,500 961,944 801,500 801,000 0.1% 0.0% Expenditures Transfer Out 800,000 800,000 800,000 800,000 950,000 900,000 18.8% -5.3% TOTAL EXPENDITURE 800,000 800,000 800,000 800,000 950,000 900,000 18.8% 0.0% Ending Cash 127,690 37,886 37,886 289,634 141,134 42,134 272.5% -105.2% Description 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-23 FUND 114 TRANSPORTATION BENEFIT DISTRICT (TBD) Function The Marysville Transportation Benefit District (MTBD) was established through City ordinance 2928 in January 2014 pursuant to RCW 35.21.225 which grants cities the authority to establish such a district. The MTBD is governed by the Marysville City Council members acting in an ex-officio capacity and maintains no employees. MTBD’s sole purpose is to finance the City’s transportation improvements and although it is a legally separate entity, the operations of the MTBD are so closely related to those of the City that it will be reported as if it were part of the primary government in the Comprehensive Annual Financial Report. During the third special session of the 2015 Washington state legislative session the legislature passed and the governor signed 2ESSB 5987 which became effective July 15, 2015 as chapter 44 Laws of 2015 3rd Special Session. Chapter 44 Laws of 2015 3rd special Session sections 301 through 307 authorizes a city to assume the rights, powers, functions, immunities and obligations of a transportation benefit district that has coterminous with the boundaries of the city. Since the boundaries of the MTBD are coterminous with the boundaries of the City of Marysville, on November 9, 2015 the Marysville City Council passed ordinance 3006 assuming the rights, powers immunities, functions and obligations of the MTBD. The MTBD is no longer reported as a blended component unit within the City’s financial statements. In April 2014, the voters approved a increase in sales tax which went into effect on October 1, 2014. The increase in sales tax will be used for the purpose of ongoing transportation improvements that preserve, maintain and as appropriate, construct or reconstruct the transportation infrastructure of the City of Marysville. The of sales tax is collected and posting into fund 114 and transferred to fund 102 and fund 305 where the expenditures for the projects approved by the MTBD board will be collected. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET SPECIAL REVENUE 2-24 FUND 114 TRANSPORTATION BENEFIT DISTRICT (TBD) 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash 83,127 $ 243,954 $ 243,954 $ 656,219 $ 1,169,744 $ 1,567,744 $ 379.5% 34.0% Revenue Sales Tax 1,984,964 1,803,584 1,803,584 1,990,000 1,990,000 1,990,000 0.0% 0.0% Interest 3,068 500 500 9,000 3,000 3,000 0.0% 0.0% TOTAL REVENUE 1,988,032 1,804,084 1,804,084 1,999,000 1,993,000 1,993,000 0.0% 0.0% Expenditures Office & Operating - 200 200 - - - 0.0% 0.0% Professional Services 44 2,000 2,000 - - - 0.0% 0.0% Insurance 2,500 1,808 1,808 - - - 0.0% 0.0% Intergovernmental - - - 3,797 - - 0.0% 0.0% Interest on Interfund Loan 701 - - 1,051 - - 0.0% 0.0% Transfer Out 1,211,695 1,600,000 1,600,000 1,480,627 1,595,000 1,552,000 -0.3% -2.7% TOTAL EXPENDITURE 1,214,940 1,604,008 1,604,008 1,485,475 1,595,000 1,552,000 -0.6% -2.7% Payoff of Interfund Loan 200,000 - Ending Cash 656,219 444,030 444,030 1,169,744 1,567,744 2,008,744 0.0% 28.1% Description 2017-2018 Budget TBD Projects 2017 2018 Annual Overlays 1,175,000 1,375,000 Sunnyside Overlay - 150,000 Grove Street Pedestrian & Bike (M1505) - - Marshall Elementary Safe Route (M1506) 315,000 - Sunnyside Safe Routes (M1601) 105,000 - 80th St NE Non-motorized (State Ave to 51st Ave NE) - 27,000 TOTAL TBD FUNDED PROJECTS 1,595,000 1,552,000 ---PAGE BREAK--- DEBT SERVICE FUNDS ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET DEBT SERVICE 3-1 FUND 206 LTGO BOND ISSUE 2010, 2013 and 2016 Function In 2007, the City issued $8.0M of LTGO bonds to provide funds with which to fund the cost of transportation projects throughout the City. The projects include reconstruction of primary corridors and construction of “missing links” within the City’s current infrastructure. This bond was refunded in 2016. In 2010, the City issued $4,9M of LTGO bonds to purchase the Courthouse building which the City was leasing and the purchase of two other parcels. The bonds were issued in October 2010 with interest only payments through 2013. In 2013, the City refunded the 2003 LTGO bond issue realizing a savings of $132,164 in 2014. The original issue was to fund the purchase of the new city hall, the construction of the waterfront park, and the State Ave renovation project. Also in 2013, the City issued $9.0M of LTGO bonds for the City’s share of the 156th overpass project and the Break-In-Access (BIA) project. The proceeds from this bond issue were used to pay off the Line of Credit that was used to fund the construction of both projects. The debt service fund receives contributions from the General Fund, Street Construction Fund and the Parks Construction Fund. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET DEBT SERVICE 3-2 INTEREST TOTAL OUTSTANDING YEAR PRINCIPAL RATE INTEREST REQUIREMENT BALANCE 2,115,525.00 $ 2014 98,825.00 3.000% 98,571.66 197,396.66 2,016,700.00 2015 110,550.00 3.000% 84,654.50 195,204.50 1,906,150.00 2016 115,575.00 4.000% 81,338.00 196,913.00 1,790,575.00 2017 120,600.00 4.000% 76,715.00 197,315.00 1,669,975.00 2018 249,575.00 5.000% 71,891.00 321,466.00 1,420,400.00 2019 259,625.00 5.000% 59,412.25 319,037.25 1,160,775.00 2020 273,025.00 4.000% 46,431.00 319,456.00 887,750.00 2021 284,750.00 4.000% 35,510.00 320,260.00 603,000.00 2022 296,475.00 4.000% 24,120.00 320,595.00 306,525.00 2023 306,525.00 4.000% 12,261.00 318,786.00 - Total 2,115,525.00 $ 590,904.41 $ 2,706,429.41 $ Note: Funded by the General Fund 2013 LTGO REFUNDING FUND 206 CITY HALL BUILDING PURCHASE & REMODEL ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET DEBT SERVICE 3-3 INTEREST TOTAL OUTSTANDING YEAR PRINCIPAL RATE INTEREST REQUIREMENT BALANCE - - - 1,041,975.00 $ 2014 48,675.00 3.000% 48,550.22 97,225.22 993,300.00 2015 54,450.00 3.000% 41,695.50 96,145.50 938,850.00 2016 56,925.00 4.000% 40,062.00 96,987.00 881,925.00 2017 59,400.00 4.000% 37,785.00 97,185.00 822,525.00 2018 122,925.00 5.000% 35,409.00 158,334.00 699,600.00 2019 127,875.00 5.000% 29,262.75 157,137.75 571,725.00 2020 134,475.00 4.000% 22,869.00 157,344.00 437,250.00 2021 140,250.00 4.000% 17,490.00 157,740.00 297,000.00 2022 146,025.00 4.000% 11,880.00 157,905.00 150,975.00 2023 150,975.00 4.000% 6,039.00 157,014.00 - Total 1,041,975.00 $ 291,042.47 $ 1,333,017.47 $ Note: Funded by the Parks Construction fund 2013 LTGO REFUNDING FUND 206 WATERFRONT PARK ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET DEBT SERVICE 3-4 INTEREST TOTAL OUTSTANDING YEAR PRINCIPAL RATE INTEREST REQUIREMENT BALANCE 3,157,500.00 $ 2014 147,500.00 3.000% 147,121.87 294,621.87 3,010,000.00 2015 165,000.00 3.000% 126,350.00 291,350.00 2,845,000.00 2016 172,500.00 4.000% 121,400.00 293,900.00 2,672,500.00 2017 180,000.00 4.000% 114,500.00 294,500.00 2,492,500.00 2018 372,500.00 5.000% 107,300.00 479,800.00 2,120,000.00 2019 387,500.00 5.000% 88,675.00 476,175.00 1,732,500.00 2020 407,500.00 4.000% 69,300.00 476,800.00 1,325,000.00 2021 425,000.00 4.000% 53,000.00 478,000.00 900,000.00 2022 442,500.00 4.000% 36,000.00 478,500.00 457,500.00 2023 457,500.00 4.000% 18,300.00 475,800.00 - Total 3,157,500.00 $ 881,946.87 $ 4,039,446.87 $ Note: Funded by the Street Construction Fund 2013 LTGO REFUNDING FUND 206 STATE AVENUE PROJECT ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET DEBT SERVICE 3-5 INTEREST TOTAL OUTSTANDING YEAR PRINCIPAL RATE INTEREST REQUIREMENT BALANCE 2016 - $ - - $ 390,000.00 $ 2017 390,000.00 4.00% 15,600.00 405,600.00 - Total 390,000.00 $ 15,600.00 $ 405,600.00 $ Note: Funded by the Street Construction Fund FUND 206 SERIES 2007A REFUNDED LIMITED TAX GENERAL OBLIGATION BOND STREET CONSTRUCTION PROJECTS ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET DEBT SERVICE 3-6 INTEREST TOTAL OUTSTANDING YEAR PRINCIPAL RATE INTEREST REQUIREMENT BALANCE 2017 - 99,800.00 99,800.00 4,990,000.00 $ 2018 445,000.00 2.00% 99,800.00 544,800.00 4,545,000.00 2019 460,000.00 2.00% 90,900.00 550,900.00 4,085,000.00 2020 475,000.00 2.00% 81,700.00 556,700.00 3,610,000.00 2021 485,000.00 2.00% 72,200.00 557,200.00 3,125,000.00 2022 495,000.00 2.00% 62,500.00 557,500.00 2,630,000.00 2023 505,000.00 2.00% 52,600.00 557,600.00 2,125,000.00 2024 515,000.00 2.00% 42,500.00 557,500.00 1,610,000.00 2025 530,000.00 2.00% 32,200.00 562,200.00 1,080,000.00 2026 535,000.00 2.00% 21,600.00 556,600.00 545,000.00 2027 545,000.00 2.00% 10,900.00 555,900.00 - Total 4,990,000.00 $ 666,700.00 $ 5,656,700.00 $ Note: Funded by the Street Construction Fund FUND 206 2016 REFUNDING LIMITED TAX GENERAL OBLIGATION BOND STREET CONSTRUCTION PROJECTS ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET DEBT SERVICE 3-7 INTEREST TOTAL OUTSTANDING YEAR PRINCIPAL RATE INTEREST REQUIREMENT BALANCE 2013 - $ - - $ - $ 9,005,000.00 $ 2014 345,000.00 3.00% 389,362.50 734,362.50 8,660,000.00 2015 400,000.00 3.00% 335,750.00 735,750.00 8,260,000.00 2016 410,000.00 4.00% 323,750.00 733,750.00 7,850,000.00 2017 425,000.00 4.00% 307,350.00 732,350.00 7,425,000.00 2018 445,000.00 5.00% 290,350.00 735,350.00 6,980,000.00 2019 465,000.00 5.00% 268,100.00 733,100.00 6,515,000.00 2020 490,000.00 4.00% 244,850.00 734,850.00 6,025,000.00 2021 510,000.00 4.00% 225,250.00 735,250.00 5,515,000.00 2022 530,000.00 4.00% 204,850.00 734,850.00 4,985,000.00 2023 550,000.00 4.00% 183,650.00 733,650.00 4,435,000.00 2024 570,000.00 3.25% 161,650.00 731,650.00 3,865,000.00 2025 590,000.00 3.25% 143,125.00 733,125.00 3,275,000.00 2026 610,000.00 3.50% 123,950.00 733,950.00 2,665,000.00 2027 630,000.00 3.63% 102,600.00 732,600.00 2,035,000.00 2028 655,000.00 3.75% 79,762.50 734,762.50 1,380,000.00 2029 680,000.00 4.00% 55,200.00 735,200.00 700,000.00 2030 700,000.00 4.00% 28,000.00 728,000.00 - Total 9,005,000.00 $ 3,467,550.00 $ 12,472,550.00 $ Note: Funded by the General Fund FUND 206 2013 LIMITED TAX GENERAL OBLIGATION BOND 156TH OVERCROSSING & BREAK-IN-ACCESS ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET DEBT SERVICE 3-8 INTEREST TOTAL OUTSTANDING YEAR PRINCIPAL RATE INTEREST REQUIREMENT BALANCE 2010 - $ 2.00% 23,651.91 $ 23,651.91 $ 4,990,000.00 $ 2011 - 2.00% 207,675.00 207,675.00 4,990,000.00 2012 - 2.00% 207,675.00 207,675.00 4,990,000.00 2013 - 2.00% 207,675.00 207,675.00 4,990,000.00 2014 145,000.00 2.00% 207,675.00 352,675.00 4,845,000.00 2015 155,000.00 2.00% 204,775.00 359,775.00 4,690,000.00 2016 155,000.00 2.00% 201,675.00 356,675.00 4,535,000.00 2017 155,000.00 2.00% 198,575.00 353,575.00 4,380,000.00 2018 - 2.00% 195,475.00 195,475.00 4,380,000.00 2019 - 2.00% 195,475.00 195,475.00 4,380,000.00 2020 60,000.00 3.00% 195,475.00 255,475.00 4,320,000.00 2021 55,000.00 4.50% 193,675.00 248,675.00 4,265,000.00 2022 265,000.00 4.50% 191,200.00 456,200.00 4,000,000.00 2023 280,000.00 4.50% 179,275.00 459,275.00 3,720,000.00 2024 210,000.00 4.50% 166,675.00 376,675.00 3,510,000.00 2025 215,000.00 4.50% 157,225.00 372,225.00 3,295,000.00 2026 230,000.00 5.00% 147,550.00 377,550.00 3,065,000.00 2027 240,000.00 5.00% 136,050.00 376,050.00 2,825,000.00 2028 350,000.00 5.00% 124,050.00 474,050.00 2,475,000.00 2029 370,000.00 5.00% 106,550.00 476,550.00 2,105,000.00 2030 385,000.00 5.00% 88,050.00 473,050.00 1,720,000.00 2031 405,000.00 4.00% 68,800.00 473,800.00 1,315,000.00 2032 420,000.00 4.00% 52,600.00 472,600.00 895,000.00 2033 440,000.00 4.00% 35,800.00 475,800.00 455,000.00 2034 455,000.00 4.00% 18,200.00 473,200.00 - Total 4,990,000.00 $ 3,711,501.91 $ 8,701,501.91 $ Note: Funded by the General Fund FUND 206 2010 LTGO BONDS COURTHOUSE/DELTA PROPERTY/WILLIAMS PROPERTY ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET DEBT SERVICE 3-9 FUND 206 LTGO BOND ISSUE 2010, 2013 and 2016 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash 27,168 $ 23,714 $ 23,714 $ 30,086 $ 30,786 $ 32,936 $ 29.8% 7.0% Revenue Interest & Other Earnings 3,767 - - 3,050 3,000 3,000 100.0% 0.0% Transfers In 2,291,015 2,290,089 2,290,089 2,290,089 2,180,325 3,100,225 -4.8% 42.2% TOTAL REVENUE 2,294,782 2,290,089 2,290,089 2,293,139 2,183,325 3,103,225 -4.7% 42.1% Expenditures Debt Principal 1,240,000 1,285,000 1,285,000 1,285,000 1,330,000 2,300,000 3.5% 72.9% Debt Interest 1,051,014 1,006,589 1,006,589 1,006,589 850,325 800,225 -15.5% -5.9% Debt Issue Cost 850 - - 850 850 850 100.0% 0.0% TOTAL EXPENDITURE 2,291,864 2,291,589 2,291,589 2,292,439 2,181,175 3,101,075 -4.8% 42.2% Ending Cash 30,086 22,214 22,214 30,786 32,936 35,086 48.3% 6.5% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET DEBT SERVICE 3-10 FUND 271 Local Improvement District 71 Function Local Improvement District No. 71, was established by ordinance No. 2827 of the City, passed September 19, 2010, for the purpose of carrying out the construction of an I5 overpass located at 156th Street NE. Construction of the overpass was completed in 2012 and the LID bonds were issued on September 23, 2014. The debt service revenue is provided from special assessments on the properties within the boundaries of LID 71. Bonds will be called on June 1 of each year. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET DEBT SERVICE 3-11 FUND 271 Local Improvement District 71 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash 359,426 $ 53,018 $ 53,018 $ 727,402 $ 67,421 $ 33,389 $ 0.0% -50.5% Revenue Principal on LID 71 1,139,309 700,000 700,000 167,000 167,000 167,000 -76.1% 0.0% Interest & Other Earnings 296,213 300,000 300,000 232,566 225,803 225,803 0.0% 0.0% TOTAL REVENUE 1,435,522 1,000,000 1,000,000 399,566 392,803 392,803 -60.7% 0.0% Expenditures Professional Services 4,675 5,000 5,000 6,000 6,000 6,000 20.0% 0.0% Debt Principal 915,000 700,000 700,000 857,846 250,000 220,000 0.0% -12.0% Debt Interest 147,393 300,000 300,000 195,201 170,335 170,335 0.0% 0.0% Debt Issue Cost 478 300 300 500 500 500 0.0% 0.0% TOTAL EXPENDITURE 1,067,546 1,005,300 1,005,300 1,059,547 426,835 396,835 -57.5% -7.0% Ending Cash 727,402 47,718 47,718 67,421 33,389 29,357 -30.0% -12.1% 2017-2018 Budget ---PAGE BREAK--- CAPITAL PROJECT FUNDS ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET CAPITAL PROJECT FUNDS 4-1 FUND 305 STREETS CAPITAL IMPROVEMENTS Function This fund is used to design and construct capital road construction projects. Revenues are generated through grants, loans, developer mitigation fees and real estate excise taxes (REET). The REET funds are receipted into funds 110 and 111 and then transferred into the 305 fund. Budget Narrative Capital projects include: 2017 2018 R0901 First Street Bypass 4,500,000 2,000,000 R0904 SR9/SR92 Break in Access 1,000 1,000 R1101 88th Street Improvements 300,000 300,000 R1302 State Ave 1st-88th 1,000,000 1,000,000 R1701 88th/State – Cemetery Relocation 500,000 500,000 R1402 SR529/Interstate 5 IJR 50,000 25,000 R1501 SR528 Pedestrian Signal 275,000 - R1503 Citywide Intersection Improvements 480,000 - R1601 State Avenue 100th-116th 750,000 1,500,000 M1505 Grove Street Pedestrian & Bike 550,000 - M1601 Sunnyside Safe Routes 150,000 - R1702 Grove Street Overcrossing 100,000 - R1703 156th, 160th, 51st Interim Improvement 2,000,000 3,500,000 R1704 23rd/169th Extension 1,025,000 1,500,000 R1705 83rd/Soper Hill Rd Intersection Improvement 250,000 400,000 R1801 80th St NE Non-motorized (State to 51st) - 150,000 TOTAL $ 11,931,000 $ 10,876,000 The 305 operating budget also includes a transfer out to fund 206 for the annual debt service payment associated with a number of street construction projects. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET CAPITAL PROJECT FUNDS 4-2 FUND 305 STREETS CAPITAL IMPROVEMENTS 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash 1,587,166 $ 38,348 $ 38,348 $ 1,728,473 $ 3,312,769 $ $ 8538.7% -100.0% Revenue Federal & State Grants 613,353 - 320,000 671,705 1,417,000 623,000 342.8% -56.0% TIB 2,708,790 - - 469,278 499,500 999,000 100.0% 100.0% Snohomish County 709,942 200,000 700,000 - - - -100.0% 0.0% 88th St Improvement - - - - 150,000 150,000 100.0% 0.0% 88th/State Cemetery - - - - 250,000 250,000 100.0% 0.0% Transportation Mitigation Fees 1,097,254 800,000 800,000 1,018,384 1,020,000 1,020,000 27.5% 0.0% Investment Interest 7,911 500 500 15,000 5,000 5,000 900.0% 0.0% Short Term Lease 400 - - 4,000 - - 0.0% 0.0% Miscellaneous Revenue 4,700 - - - - - 0.0% 0.0% Proceeds from Long Term Debt* - - - - 3,856,631 7,076,600 100.0% 83.5% Transfers In - REET 1,500,000 1,500,000 1,500,000 1,500,000 1,800,000 1,750,000 20.0% -2.8% Transfer in - IJR 520,000 - 833,604 100,000 - - -100.0% 0.0% Transfer In - TBD - - - 230,405 420,000 27,000 0.0% TOTAL REVENUE 7,162,350 2,500,500 4,154,104 4,008,772 9,418,131 11,900,600 126.7% 26.4% Expenditures Miscellaneous Expense - - - 5,763 - - 0.0% 0.0% Capital Outlay 6,310,605 250,000 1,903,604 1,590,154 11,931,000 10,876,000 526.8% -8.8% Transfer Out - Debt Service 904,139 907,164 907,164 828,559 799,900 1,024,600 -11.8% 28.1% TOTAL EXPENDITURE 7,214,744 1,157,164 2,810,768 2,424,476 12,730,900 11,900,600 352.9% -6.5% Other Adjustments (Accruals) 193,701 - - - - - 0.0% 0.0% Ending Cash 1,728,473 1,381,684 1,381,684 3,312,769 -100.0% 0.0% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET CAPITAL PROJECT FUNDS 4-3 FUND 310 PARKS CAPITAL IMPROVEMENT Function This fund is used for the design and construction of City parks and recreational facilities. Revenues are generated through grants, loans, donations, collection of real estate excise taxes (REET) and park mitigation fees. The REET funds are receipted into funds 110 and 111 and then transferred into the 310 fund. A transfer of REET funds is not scheduled in 2017 or 2018. Project(s) Approved 2017 2018 P1301 Qwuloolt Trail 245,000 - P1501 Comeford Park Pavilion 66,000 - P1701 Jennings Park Restrooms 25,220 - P1702 Waterfront Park 3,000,000 - TOTAL 3,336,220 - The 310 operating budget also includes a transfer out to fund 206 for the annual debt service payment associated with the 2013 LTGO Refunding bond issue. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET CAPITAL PROJECT FUNDS 4-4 FUND 310 PARKS CAPITAL IMPROVEMENT 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash 133,527 $ 102,809 $ 324,727 $ 257,745 $ 267,723 $ 164,538 $ -17.6% -38.5% Revenue Interlocal 239,913 - - - - - 0.0% 0.0% Grant Revenue - - 324,370 324,370 - - -100.0% 0.0% Park Mitigation Fees 408,425 200,000 200,000 228,479 210,000 210,000 5.0% 0.0% Investment Interest 900 500 500 700 - - -100.0% 0.0% Other Miscellaneous 29,471 27,000 27,000 29,000 29,000 29,000 7.4% 0.0% Transfers In 104,397 50,000 88,000 247,000 3,091,220 - 3412.8% -100.0% TOTAL REVENUE 783,106 277,500 639,870 829,549 3,330,220 239,000 420.5% -92.8% Expenditures Capital Outlay 562,742 50,000 667,288 722,584 3,336,220 - 400.0% -100.0% Transfer Out - Debt Service 96,146 96,987 96,987 96,987 97,185 158,334 0.2% 62.9% TOTAL EXPENDITURE 658,888 146,987 764,275 819,571 3,433,405 158,334 349.2% -95.4% Other Adjustments (i/f loans) - - - - - - 0.0% 0.0% Ending Cash 257,745 233,322 200,322 267,723 164,538 245,204 -17.9% 49.0% 2017-2018 Budget ---PAGE BREAK--- ENTERPRISE FUNDS ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 1 PUBLIC WORKS UTILITIES ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 2 FUND 401 WATER WORKS UTILITY OPERATIONS Combined Water/Sewer/Surface Water Mission The mission of the Water Works Utility Fund is to provide appropriate preservation and development of the City’s infrastructure for the Marysville Service area. Function The City of Marysville provides water service 24 hours a day, currently supplying an average of around 3 million gallons per day of quality drinking water to more than 19,000 connections inside the City limits and within the Coordinated Water Study Plan Area (CWSP), as well as providing necessary fire flows, at rates that are competitive in the Puget Sound region. Through its City-operated sewer collection system, Marysville treats and safely discharges wastewater at a current rate of about 5 million gallons per day for more than 15,000 connections inside the City and within Rural Utilities Service Area (RUSA) boundaries. There are four divisions within the Utility Operations budget: The Utility Construction Division is responsible for construction and repair of water and sanitary sewer extensions, replacement, service lines and appurtenances, which include hydrants, pressure regulating, flow control and metering stations. This division also repairs/installs gate and specialty valves, air-vac and blow off assemblies. The Utility Maintenance Division is responsible for maintenance of 319 miles of water main, 7 reservoirs, 5 deep wells, a Ranney Well and the Edward Springs collectors. Valve exercising, directional flushing, cross connection and sampling programs assure the City that 3 million gallons of quality drinking water is provided to our customers on a daily basis. The Wastewater Treatment Plant Division (WWTP) is responsible for the proper collection of wastewater, which must be safely transported from approximately 15,000 homes and businesses throughout our service area to our treatment facility. This is done through our sanitary sewer collection system, which consists of approximately 230 miles of mainline sewer with pipe diameters ranging from 6” laterals to 48” interceptors. These lines are flushed/cleaned annually by the City’s vactor crew. The entire collection system is currently cleaned every 14 to 16 months. The WWTP and 15 sewer lift stations are operated and maintained by the wastewater division. The wastewater division is also responsible for the monitoring and testing of local industries to ensure compliance with local discharge standards. Operators at the treatment plant perform the sampling and testing of around 5 million gallons a day of effluent assuring compliance with the City’s NPDES Wastewater Discharge Permit issued by the Department of Ecology. The Surface Water Utility Division implements the City’s NPDES Phase II Stormwater Permit. Requirements in the Permit entail public outreach and education regarding stormwater impacts; fostering public involvement and participation in decision making opportunities as they relate to stormwater management; tracing and removing illicit connections to the City’s stormwater system; controlling runoff from new development, redevelopment and construction sites through plan review, inspection and training; providing municipal operations and maintenance of the City’s stormwater system and associated facilities; and by providing water quality monitoring of the City’s stormwater system and receiving waters. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 3 Headcount Budget Narrative Office and operating supplies include general office supplies, chemicals for the wastewater treatment plant, maintenance supplies used at the wastewater treatment plant, janitorial supplies, safety supplies, and other supplies used to maintain the daily operation of the City’s water/sewer/surface water infrastructure. Purchased water accounts for the amount paid to the City of Everett for water. Professional services include but are not limited to equipment rental fees, lab sample analysis, flow monitoring fees, janitorial services, legal fees, sewer rate cost of service study, and annual update to the water, sewer comprehensive plan. Miscellaneous expenses include fees for training classes, seminars, conferences, and membership fees. POSITION CLASSIFICATION 2016 2017 2018 Public Works Director 1 1 1 Assistant Public Works Director 0 1 1 Public Works Superintendent 1 0 0 Operations Manager 1 1 1 Streets/Surface Water Manager 0.5 0.5 0.5 PW Administrative Services Manager 1 1 1 SCADA/Telemetry Administrator 1 1 1 Financial Analyst 0.75 1 1 Project Engineer 0 1 1 GIS Administrator 1 1 1 GIS Analyst 1 1 1 Permit Coordinator (P/T) 0.5 0.5 0.5 Operations Engineering Tech 1 0 0 Lead Worker II 3 3 3 Lead Worker I (Formerly Heavy Equipment Operator) 2 2 2 Maintenance Worker II 18 18 18 Maintenance Worker I 3 3 3 Meter Reader/Repair 1 1 1 Water Quality/Cross Control 3 3 3 Water Quality Manager 1 1 1 Surface Water Administrator 0 1 1 Surface Water Specialists 2 1 1 Surface Water Inspector 1 1 1 WWTP Lead 3 3 3 WWTP Tech II 1 1 1 WWTP Tech I 2 2 2 WWTP Operator 3 3 3 Program Clerk 2.5 2.5 2.5 Administrative Secretary 1 1 1 TOTAL - UTILITIES 56.25 56.50 56.50 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 4 State taxes are state excise taxes assessed on the Water/Sewer customer fees. City taxes are the taxes accessed by the City and credited to the General Fund. Interfund repairs include the cost allocation from the Fleet department for the rental and replacement of all vehicles used by the Utility department. It also includes costs associated with the repairs and maintenance performed by the Facilities department. Other interfund services include the cost allocation from Information Services (IS) for computer maintenance and equipment replacement. This category also includes the cost allocation from Finance, Utility Billing, City Clerk, Executive, HR and Community Information Officer. Transfer out includes the transfer to fund 450 for all debt service payments. It also includes the following transfers out of fund 401 for both years: Approved Budget Requests 2017 2018 Description Amount Amount On- Going Reservoir Floating Cover Evaluation and Repair 15,000 - No Stilly Ranney Well Inspection and Performance Evaluation 30,000 100,000 No SCADA/Telemetry Improvements 200,000 200,000 No Fleet Addition – Vehicle for SCADA/Telemetry Administrator 45,000 - No Reservoir Comprehensive Structural Evaluation 25,000 - No Water System Automation - 200,000 No Reservoir Interior Inspection and Cleaning 25,000 - No Fleet Addition – 4 Wheel Drive Mule with Trailer for Water Maint. 18,000 - No Fleet Addition – Flatbed Truck with Dump Bed for Water Maint - 60,000 No SCADA/Telemetry Fiber Optic Installation - 200,000 No Portable Office Space 95,000 - No Stillaquamish WTP Safety Improvements 100,000 - No Fleet Addition – Vehicle for Pretreatment Technician position 40,000 - No Kellogg Prerotation Basin 185,000 - No Chemical Tank Upgrades - 95,000 No Filter Feed Pump Replacements - 400,000 No Sewer Comprehensive 100,000 175,000 No FTE Reclassification 8,880 9,348 Yes Utility GFC Review 175,000 - No 2-LED Light Towers 35,200 - No Hand Feed Camera - 8,750 No Fleet Additional – Plow and Sander 68,000 - No Electronic Content Management - 46,000 No Reclass – PW Superintendent to PW Assistant Director - - Yes Management Training 20,000 10,000 No Forestry Management 30,000 30,000 Reappropriation of existing budget (985,200) (1,388,098) $ 229,880 $ 146,000 2017 2018 Transfer to fund 101 for Surface Water Maintenance 736,476 742,052 Total $ 736,476 $ 742,052 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 5 FUND 401 WATER WORKS UTILITY OPERATIONS Combined Water/Sewer/Surface Water 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash 12,955,436 $ 5,866,128 $ 5,866,128 $ 14,041,562 $ 14,209,418 $ 11,719,015 $ 142.2% -17.5% Revenue Grants 290,899 - - 220,922 - - 0.0% 0.0% Charges for Utility Services 1,859 - - 17,943 15,000 15,000 100.0% 0.0% Water Service Fees 10,051,610 8,161,000 8,161,000 9,885,169 9,882,000 10,065,420 21.1% 1.9% Storm Drainage Charges 4,166,817 4,030,000 4,030,000 4,240,671 4,325,484 4,411,994 7.3% 2.0% Pond Recovery - 10,000 10,000 - - - -100.0% 0.0% Sewer Service Fees 11,256,900 10,539,000 10,539,000 11,454,621 11,674,260 11,906,905 10.8% 2.0% Interest 65,540 34,000 34,000 109,000 34,000 34,000 0.0% 0.0% Rents 79,051 75,000 75,000 31,242 28,512 28,512 -62.0% 0.0% Insurance Recovery 66,938 - - 9,966 - - 0.0% 0.0% Interfund Rents 64,926 64,926 64,926 64,926 64,926 64,926 0.0% 0.0% Miscellaneous Revenue 104,851 10,000 10,000 10,000 10,000 10,000 0.0% 0.0% Intergovernmental Misc 12,326 10,000 10,000 12,864 12,864 12,864 28.6% 0.0% TOTAL REVENUE 26,161,717 22,933,926 22,933,926 26,057,324 26,047,046 26,549,621 13.6% 1.9% Expenditures Salaries 4,277,690 4,599,619 4,599,619 4,599,619 4,876,027 5,035,125 6.0% 3.3% Seasonal 66,012 80,000 80,000 80,000 80,000 80,000 0.0% 0.0% Overtime 74,005 79,500 79,500 79,500 79,500 79,500 0.0% 0.0% Social Security 332,793 343,896 343,896 343,896 363,584 376,362 5.7% 3.5% Retirement 416,887 496,102 496,102 496,102 566,001 628,878 14.1% 11.1% Medical Insurance 841,170 1,041,078 1,041,078 1,041,078 1,012,709 1,034,095 -2.7% 2.1% Workmen's Compensation 90,494 142,985 142,985 142,985 127,337 139,848 -10.9% 9.8% Unemployment 8,406 18,189 18,189 18,189 9,654 10,480 -46.9% 8.6% Uniforms 21,699 28,900 28,900 25,700 28,900 28,900 0.0% 0.0% Office & Operating 911,484 681,469 681,469 661,267 681,469 681,469 0.0% 0.0% Fuel 79,123 137,000 137,000 77,000 137,000 137,000 0.0% 0.0% Purchased Water 2,284,410 2,065,940 2,065,940 2,065,940 2,065,940 2,065,940 0.0% 0.0% Inventory Supplies - 5,000 5,000 2,000 5,000 5,000 0.0% 0.0% Small Tools 58,877 34,500 34,500 31,250 34,500 34,500 0.0% 0.0% Professional Services 1,174,236 1,441,600 1,441,600 1,461,026 1,441,600 1,441,600 0.0% 0.0% Communication 51,256 57,746 57,746 56,786 57,746 57,746 0.0% 0.0% Travel 4,583 13,500 13,500 10,500 13,500 13,500 0.0% 0.0% Advertising 399 1,500 1,500 2,200 1,500 1,500 0.0% 0.0% Rents 14,667 13,000 13,000 13,000 13,000 13,000 0.0% 0.0% Insurance 321,830 351,747 351,747 320,000 429,223 479,791 22.0% 11.8% Public Utilities 690,053 845,200 845,200 858,200 845,200 845,200 0.0% 0.0% Repairs & Maintenance 603,724 631,000 631,000 680,000 631,000 631,000 0.0% 0.0% Miscellaneous Expenses 215,573 293,350 293,350 268,200 313,350 303,350 6.8% -3.2% Intergovernmental Prof 26,211 30,000 30,000 36,000 30,000 30,000 0.0% 0.0% State Taxes 788,298 720,000 720,000 745,000 720,000 720,000 0.0% 0.0% Operating Permits 86,555 106,000 106,000 106,100 106,000 106,000 0.0% 0.0% City Taxes 2,648,659 2,523,502 2,523,502 2,195,364 2,523,502 2,523,502 0.0% 0.0% Capital Outlay 78,055 200,000 200,000 200,000 - - -100.0% 0.0% Interfund Repairs 454,904 614,922 614,922 614,892 697,682 727,562 13.5% 4.3% Other Interfund Services 1,827,317 1,696,746 1,696,746 1,696,746 1,742,472 1,816,449 2.7% 4.2% Transfer Out 6,565,564 6,829,938 6,829,938 6,360,928 6,181,287 6,111,585 -9.5% -1.1% Transfer Out-Fund 402 - - - 600,000 2,722,766 3,166,313 100.0% 16.3% TOTAL EXPENDITURE 25,014,934 26,123,929 26,123,929 25,889,468 28,537,449 29,325,195 9.2% 2.8% Other Adjustments (60,657) - - - - - 0.0% 0.0% Ending Cash 14,041,562 2,676,125 2,676,125 14,209,418 11,719,015 8,943,441 337.9% -23.7% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 6 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 7 FUND 402 WATER WORKS UTILITY CONSTRUCTION Combined Water/Sewer/Surface Water Function The purpose of this fund is to track all capital projects associated with new construction or upgrades to the existing water, sewer and surface water infrastructure of the City. 2017 2018 W R&R Renewals/Replacements 50,000 - W0000 Watermain Oversizing 35,000 35,000 W1302 Sunnyside Well Treatment Project 2,650,000 - W1403 Fire Hydrant Replacement 75,000 75,000 W1602 Cedarcrest Reservoir Generator 175,000 - W1603 560 Zone Booster Pump Station 650,000 - W1604 83rd Ave NE Water 950,000 - W1605 Water Supply Operational Strategy 230,000 - W1707 F12-Reservoir Cthodic Protection 250,000 - W1801 156th, 160th 51st Interim - 2,000,000 Subtotal Water 5,065,000 2,110,000 SR&R Renewals & Replacement 350,000 - S0000 Sewer Main Oversizing 30,000 30,000 S1503 WWTP Headworks Rehab 100,000 3,500,000 S1601 Carroll’s Creek Emergency Generator 100,000 - S1603 Sand Filter Sand Replacement 30,000 - S1701 Whiskey Ridge Lift Station 750,000 1,250,000 S1704 WWTP Reject Line Tie-In 65,000 - S1801 156th, 160th, 51st Interim - 2,000,000 Subtotal Sewer 1,425,000 6,780,000 D R&R Renewals & Replacements 35,000 15,000 D1502 First St Retrofit 730,250 - D1503 Third St Retrofit 1,100,000 - D1504 Decant Area 360,000 - D1801 State Avenue 100th to 116th - 1,000,000 Subtotal Surface Water 2,225,250 1,015,000 Total Projects $8,715,250 9,905,000 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 8 FUND 402 WATER WORKS UTILITY CONSTRUCTION Combined Water/Sewer/Surface Water 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash - $ 95,809 $ 5,203,703 $ 7,068,232 $ 1,389,921 $ - $ 0.0% -100.0% Revenue Water Capital Improvements 1,744,114 2,000,000 2,000,000 1,600,000 1,700,000 1,700,000 -15.0% 0.0% State Grant - - - 417,500 1,464,063 - 100.0% -100.0% Water Recovery Fees 2,640 5,000 5,000 - - - -100.0% 0.0% Storm Water Capital Improvements 29,702 - - 32,868 30,000 30,000 100.0% 0.0% Pond Recovery 435,379 - - 247,846 - - 0.0% 0.0% Sewer Capital Improvements 1,787,198 900,000 900,000 1,430,000 1,400,000 1,400,000 55.6% 0.0% Sewer Recovery 22,740 5,000 5,000 221,639 5,000 5,000 0.0% 0.0% Interest 10,342 - - 35,000 3,500 3,500 100.0% 0.0% Other Miscellaneous 14,359 - - - - - 0.0% 0.0% Transfer In 4,500,000 600,000 600,000 600,000 2,722,766 6,766,500 353.8% 148.5% TOTAL REVENUE 8,546,474 3,510,000 3,510,000 4,584,853 7,325,329 9,905,000 108.7% 35.2% Expenditures Capital Outlay 1,463,653 3,595,000 8,301,436 10,263,164 8,715,250 9,905,000 5.0% 13.7% TOTAL EXPENDITURE 1,463,653 3,595,000 8,301,436 10,263,164 8,715,250 9,905,000 5.0% 13.7% Other Adjustments (14,589) - - - - - 0.0% 0.0% Ending Cash 7,068,232 10,809 412,267 1,389,921 - - -100.0% 0.0% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 9 SOLID WASTE ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 10 FUND 410 SOLID WASTE Mission/Function Cost of collection and disposal of commercial and residential solid waste from 12,613 homes and businesses as well as curbside recycling program with addition of the Sunnyside area. Headcount Two additional Solid Waste Collectors were added to the 2016 budget to support the planned transition of garbage service in the central annexation area from Waste Management to the City. That transition is currently on hold so the two additional Solid Waste Collector positions have been removed from the budget. Budget Narrative Operating supplies include general office supplies and the cost of container replacements and additional containers for new accounts. Professional services include the recycling contract with Waste Management for the City’s recycling program. Tipping fees are the costs associated with dumping the garbage trucks at the county landfill. Interfund repairs include the cost allocation from the Fleet department for the rental and replacement of all vehicles used by the Solid Waste Department. Other interfund services include the cost allocation from Information Services (IS) for computer maintenance and equipment replacement. Additionally, this category also includes the cost allocation from Finance, Utility Billing, City Clerk, Executive, HR & Community Information Officer. Approved Budget Requests 2017 2018 Description Amount Amount On-Going Automated Refuse Collection Can 45,000 - No Solid Waste Routing Software 48,000 48,000 Yes $ 93,000 $ 48,000 POSITION CLASSIFICATION 2016 2017 2018 Solid Waste Collector Lead 2 2 2 Solid Waste Collectors 8 6 6 TOTAL - SOLID WASTE 10 8 8 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 11 FUND 410 SOLID WASTE 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash 4,746,192 $ 2,598,483 $ 2,598,483 $ 4,506,656 $ 3,318,005 $ 3,340,933 $ 27.7% 0.7% Revenue DOE Grant 70,494 45,788 45,788 45,788 45,788 45,788 0.0% 0.0% Garbage Collection Service 7,017,427 6,550,000 6,550,000 7,157,775 7,200,000 7,200,000 9.9% 0.0% Garbage Tags 11,069 10,000 10,000 15,195 12,000 12,000 20.0% 0.0% Interest 23,071 10,000 10,000 30,000 10,000 10,000 0.0% 0.0% Miscellaneous Revenue (5,671) - - (4,287) - - 0.0% 0.0% Transfer In 2,272 - - - - - 0.0% 0.0% TOTAL REVENUE 7,118,662 6,615,788 6,615,788 7,244,471 7,267,788 7,267,788 9.9% 0.0% Expenditures Salaries 699,077 775,766 775,766 775,766 742,413 773,795 -4.3% 4.2% Seasonal 3,620 9,600 9,600 9,600 9,600 9,600 0.0% 0.0% Overtime 16,387 16,350 16,350 16,350 16,350 16,350 0.0% 0.0% Social Security 54,767 57,984 57,984 57,984 55,959 58,345 -3.5% 4.3% Retirement 69,403 85,331 85,331 85,331 86,618 96,956 1.5% 11.9% Medical Insurance 162,962 216,549 216,549 216,549 172,162 175,659 -20.5% 2.0% Workmen's Compensation 18,781 27,178 27,178 27,178 24,753 27,225 -8.9% 10.0% Unemployment 1,416 2,948 2,948 2,948 1,486 1,627 -49.6% 9.5% Uniforms 6,292 3,500 3,500 3,500 3,500 3,500 0.0% 0.0% Office & Operating 38,823 231,214 231,214 231,214 196,000 196,000 -15.2% 0.0% Fuel 75,451 110,000 110,000 110,000 110,000 110,000 0.0% 0.0% Small Tools 214 3,295 3,295 3,295 3,295 3,295 0.0% 0.0% Professional Services 1,374,997 1,390,200 1,390,200 1,390,200 1,438,200 1,438,200 3.5% 0.0% Communication 3,997 5,600 5,600 5,600 9,600 9,600 71.4% 0.0% Travel - 200 200 200 200 200 0.0% 0.0% Advertising 140 800 800 800 800 800 0.0% 0.0% Rents - 200 200 200 200 200 0.0% 0.0% Insurance 52,208 57,061 57,061 57,061 69,630 77,833 22.0% 11.8% Repairs & Maintenance 1,518 66,500 66,500 66,500 66,500 66,500 0.0% 0.0% Miscellaneous Expenses 57,255 342,000 342,000 342,000 2,000 2,000 -99.4% 0.0% Tipping Fees 1,683,036 1,982,000 1,982,000 1,982,000 1,982,000 1,982,000 0.0% 0.0% State Taxes 297,091 305,000 305,000 305,000 305,000 305,000 0.0% 0.0% City Taxes 916,760 855,652 855,652 855,652 855,652 855,652 0.0% 0.0% Interfund Rents 10,159 10,159 10,159 10,159 10,159 10,159 0.0% 0.0% Interfund Repairs & Maintenace 423,972 403,902 403,902 403,902 557,888 557,146 38.1% -0.1% Other Interfund Services 401,883 429,133 429,133 429,133 479,895 499,628 11.8% 4.1% Transfer Out 1,107,305 1,045,000 1,045,000 1,045,000 45,000 - -95.7% -100.0% TOTAL EXPENDITURE 7,477,514 8,433,122 8,433,122 8,433,122 7,244,860 7,277,270 -14.1% 0.4% Other Misc Adjustments 119,316 - - - - - 0.0% 0.0% Ending Cash 4,506,656 781,149 781,149 3,318,005 3,340,933 3,331,451 327.7% -0.3% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 12 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 13 FUND 420 GOLF COURSE OPERATIONS Mission/Function The mission of the Cedarcrest Golf Course is to be committed to customer service and ensuring a challenge with top quality playing conditions for all skill levels and ages. The budget reflects three distinctive areas of operations including Administration, Pro-Shop Services and Maintenance. The golf course is open to the public year round. Revenues are derived from annual passes and “punch card” sales, green fees, tournament fees, merchandise sales, cart rentals and the lease of the restaurant. In January 2015, the City entered into an agreement with Premier Golf Centers to take over the management of the Golf Course. The agreement includes the operation of the proshop and the maintenance of the golf course. As part of that transition, all of the employees working at the Golf Course are now Premier employees. Premier pays all of the expenses associated with the operation and maintenance of the Golf Course and are then reimbursed by the City. In addition to reimbursing all of the costs, the City also pays Premier a management fee. Budget Narrative Office and operating supplies include all office, operating and course supplies including fertilizers, pesticides, course accessories, soil, sand supplies, fuel, small tools, irrigation and drainage materials. Inventory supplies include supplies purchased to maintain the equipment used at the golf course. This budget also includes costs for communication, advertising, travel conferences, insurance and utilities. Debt service principal and interest include the payment on the 2007T LTGO Refunded bond issue for golf course renovations, the 2003 Private Placement bond issued for construction of the restaurant and the remodel of the pro-shop. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 14 INTEREST TOTAL OUTSTANDING YEAR PRINCIPAL RATE INTEREST REQUIREMENT BALANCE 2007 145,000.00 $ 5.290% 57,748.80 $ 202,748.80 $ 1,975,000.00 $ 2008 95,000.00 5.260% 107,189.00 202,189.00 1,880,000.00 2009 100,000.00 5.160% 102,192.00 202,192.00 1,780,000.00 2010 110,000.00 6.000% 97,032.00 207,032.00 1,670,000.00 2011 115,000.00 6.000% 90,432.00 205,432.00 1,555,000.00 2012 120,000.00 6.000% 83,532.00 203,532.00 1,435,000.00 2013 130,000.00 5.187% 76,332.00 206,332.00 1,305,000.00 2014 135,000.00 5.434% 69,588.90 204,588.90 1,170,000.00 2015 140,000.00 5.434% 62,253.00 202,253.00 1,030,000.00 2016 150,000.00 5.434% 54,645.40 204,645.40 880,000.00 2017 160,000.00 5.434% 46,494.40 206,494.40 720,000.00 2018 165,000.00 5.250% 37,800.00 202,800.00 555,000.00 2019 175,000.00 5.250% 29,137.50 204,137.50 380,000.00 2020 185,000.00 5.250% 19,950.00 204,950.00 195,000.00 2021 195,000.00 5.250% 10,237.50 205,237.50 - TOTAL 2,120,000.00 $ 944,564.50 $ 3,064,564.50 $ FUND 420 BOND REDEMPTION 2007T LIMITED TAX GENERAL OBLIGATION REFUNDING BONDS Cedarcrest Golf Course Renovation ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 15 TOTAL OUTSTANDING YEAR PRINCIPAL INTEREST REQUIREMENT BALANCE - $ - $ - $ 1,740,982.00 $ 2003 26,703.86 29,521.66 56,225.52 1,714,278.14 2004 79,091.24 89,585.32 168,676.56 1,635,186.90 2005 83,663.74 85,012.82 168,676.56 1,551,523.16 2006 88,227.35 80,449.21 168,676.56 1,463,295.81 2007 93,039.87 75,636.69 168,676.56 1,370,255.94 2008 97,909.35 70,767.21 168,676.56 1,272,346.59 2009 103,455.60 65,220.96 168,676.56 1,168,890.99 2010 109,098.82 59,577.74 168,676.56 1,059,792.17 2011 115,049.82 53,626.74 168,676.56 944,742.35 2012 121,185.04 47,491.52 168,676.56 823,557.31 2013 127,935.75 40,740.81 168,676.56 695,621.56 2014 134,914.26 33,762.30 168,676.56 560,707.30 2015 142,273.46 26,403.10 168,676.56 418,433.84 2016 149,974.25 18,702.31 168,676.56 268,459.59 2017 158,214.71 10,461.85 168,676.56 110,244.88 2018 110,244.88 2,205.89 112,450.77 - TOTAL 1,740,982.00 $ 789,166.13 $ 2,530,148.13 $ Interest Rate: 5.250% FUND 420 BOND REDEMPTION 2003 LTGO Taxable Private Placement Bond Restaurant & Pro-Shop Remodel ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 16 FUND 420 GOLF COURSE OPERATIONS 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash - $ - $ - $ - $ - $ - $ 0.0% 0.0% Revenue Merchandise Sales 78,137 95,000 95,000 102,084 90,200 92,004 -5.1% 2.0% Tournament Fees 1,613 27,000 27,000 - - - -100.0% 0.0% Green Fees 613,795 510,000 510,000 670,872 754,500 769,590 47.9% 2.0% Membership Fees 80,264 90,000 90,000 46,946 - - -100.0% 0.0% Lessons 748 - - - 3,000 3,000 100.0% 0.0% Interest - - - - - - 0.0% 0.0% Golf Cart Lease 202,594 179,937 179,937 221,905 241,000 245,820 33.9% 2.0% Pull Cart Lease 5,613 5,200 5,200 4,339 - - -100.0% 0.0% Long Term Lease 46,346 45,047 45,047 45,047 45,948 46,867 2.0% 2.0% Miscellaneous Revenue 22,136 - - 2,402 - - 0.0% 0.0% Investment Interest 32 - - - - - 0.0% 0.0% Donations - Holiday Lights 11,901 5,000 5,000 5,000 5,000 5,000 0.0% 0.0% Transfer In 370,968 321,367 321,367 273,904 224,998 166,021 -30.0% -26.2% TOTAL REVENUE 1,434,147 1,278,551 1,278,551 1,372,499 1,364,646 1,328,302 6.7% -2.7% Expenditures 1,063,179 957,184 1,162,281 Salaries 399,868 385,082 385,082 392,629 406,383 389,829 5.5% -4.1% Seasonal 12,120 - - - - - 0.0% 0.0% Overtime 8,750 - - 2,095 - - 0.0% 0.0% Social Security 31,593 25,640 25,640 23,408 37,590 27,202 46.6% -27.6% Retirement 12,054 5,845 5,845 4,542 6,148 5,845 5.2% -4.9% Medical Insurance 21,524 7,470 7,470 15,039 8,784 18,591 17.6% 111.6% Workmen's Compensation 8,222 7,163 7,163 7,394 439 8,718 -93.9% 1885.9% Unemployment 3,986 9,980 9,980 8,018 - 10,222 -100.0% 100.0% Uniforms 999 - - - - - 0.0% 0.0% Office & Operating 96,654 79,080 79,080 94,488 89,091 95,080 12.7% 6.7% Fuel 17,779 20,250 20,250 19,109 17,550 23,250 -13.3% 32.5% Inventory Supplies 54,481 53,652 53,652 63,292 59,267 58,597 10.5% -1.1% Small Tools 2,544 2,000 2,000 2,309 2,000 3,000 0.0% 50.0% Professional Services 108,670 116,047 116,047 118,250 123,342 125,479 6.3% 1.7% Communication 1,688 4,610 4,610 4,446 4,320 4,320 -6.3% 0.0% Travel 711 600 600 921 1,400 600 133.3% -57.1% Advertising 9,810 15,000 15,000 15,000 15,000 15,000 0.0% 0.0% Operating Rents 32,010 33,788 33,788 47,427 54,077 48,953 60.0% -9.5% Insurance 39,266 44,834 44,834 46,435 54,039 58,983 20.5% 9.1% Public Utilities 55,342 5,440 5,440 45,693 43,000 43,000 690.4% 0.0% Repairs & Maintenance 26,997 30,000 30,000 32,848 23,100 30,000 -23.0% 29.9% Miscellaneous Expenses 23,076 5,631 5,631 4,893 5,129 5,631 -8.9% 9.8% State Taxes 4,541 4,800 4,800 2,624 4,800 4,800 0.0% 0.0% Capital Outlay 34,925 - - - - 0.0% 0.0% Debt Service - Principal 282,273 299,974 299,974 299,974 318,215 275,244 6.1% -13.5% Debt Service - Interest 88,656 73,348 73,348 73,348 56,956 40,006 -22.3% -29.8% Debt Issue Cost 425 700 700 700 700 700 0.0% 0.0% Interfund Repairs & Maintenace 8,466 6,896 6,896 6,896 6,058 7,137 -12.2% 17.8% Other Interfund Services 40,925 40,721 40,721 40,721 27,258 28,115 -33.1% 3.1% TOTAL EXPENDITURE 1,428,355 1,278,551 1,278,551 1,372,499 1,364,646 1,328,302 6.7% -2.7% Interfund Loan and Adjustments (5,792) - - - - - 0.0% 0.0% Ending Cash - - - - - - 0.0% 0.0% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 17 FUND 450 UTILITY DEBT SERVICE Debt Service Mission/Function The Utility Debt Service fund accounts for the debt service of revenue bonds as well as various federal and state loan programs. The fund services debt of the 2014 water/sewer refunding bonds and various federal and state loans for physical plant construction/upgrades. Fund revenues consist of transfers from the Water Works Utility Fund 401. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 18 FUND 450 $39,945,000 TOTAL OUTSTANDING YEAR PRINCIPAL INTEREST REQUIREMENT BALANCE 2014 - $ 539,985.56 $ 539,985.56 $ 39,945,000.00 $ 2015 470,000.00 1,588,700.00 2,058,700.00 39,475,000.00 2016 2,325,000.00 1,525,875.00 3,850,875.00 37,150,000.00 2017 2,420,000.00 1,431,450.00 3,851,450.00 34,730,000.00 2018 2,505,000.00 1,345,050.00 3,850,050.00 32,225,000.00 2019 2,610,000.00 1,242,750.00 3,852,750.00 29,615,000.00 2020 2,730,000.00 1,122,300.00 3,852,300.00 26,885,000.00 2021 2,865,000.00 982,425.00 3,847,425.00 24,020,000.00 2022 3,010,000.00 835,550.00 3,845,550.00 21,010,000.00 2023 3,170,000.00 681,050.00 3,851,050.00 17,840,000.00 2024 3,330,000.00 518,550.00 3,848,550.00 14,510,000.00 2025 3,465,000.00 383,325.00 3,848,325.00 11,045,000.00 2026 3,575,000.00 277,725.00 3,852,725.00 7,470,000.00 2027 3,680,000.00 168,900.00 3,848,900.00 3,790,000.00 2028 3,790,000.00 56,850.00 3,846,850.00 - TOTAL 39,945,000.00 $ 12,700,485.56 $ 52,645,485.56 $ 2014 W/S REVENUE REFUNDING BONDS ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 19 FUND 450 PUBLIC WORKS TRUST FUND LOAN PW-01-691-PRE-114 Interest Rate: 0.5% TOTAL OUTSTANDING YEAR PRINCIPAL INTEREST REQUIREMENT BALANCE 2002 - $ 333.33 $ 333.33 $ 1,000,000.00 $ 2003 52,631.57 4,857.64 57,489.21 947,368.43 2004 52,631.57 4,736.84 57,368.41 894,736.86 2005 52,631.57 4,473.68 57,105.25 842,105.29 2006 52,631.57 4,210.52 56,842.09 789,473.72 2007 52,631.57 3,947.37 56,578.94 736,842.15 2008 52,631.62 3,684.21 56,315.83 684,210.53 2009 52,631.58 3,421.05 56,052.63 631,578.95 2010 52,631.58 3,157.89 55,789.47 578,947.37 2011 52,631.58 2,894.73 55,526.31 526,315.79 2012 52,631.58 2,631.57 55,263.15 473,684.21 2013 52,631.58 2,368.43 55,000.01 421,052.63 2014 52,631.58 2,105.27 54,736.85 368,421.05 2015 52,631.58 1,842.11 54,473.69 315,789.47 2016 52,631.58 1,578.95 54,210.53 263,157.89 2017 52,631.57 1,315.79 53,947.36 210,526.32 2018 52,631.58 1,052.63 53,684.21 157,894.74 2019 52,631.58 789.48 53,421.06 105,263.16 2020 52,631.58 526.32 53,157.90 52,631.58 2021 52,631.58 263.16 52,894.74 - TOTAL 1,000,000.00 $ 50,190.97 $ 1,050,190.97 $ WWTP PRE-CONSTRUCTION ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 20 FUND 450 TOTAL OUTSTANDING YEAR PRINCIPAL INTEREST REQUIREMENT BALANCE 2003 - $ 24,868.05 $ 24,868.05 $ 9,500,000.00 $ 2004 500,000.01 43,000.00 543,000.01 8,999,999.99 2005 500,000.01 45,000.00 545,000.01 8,999,999.98 2006 529,411.77 44,256.95 573,668.72 8,470,588.21 2007 529,411.77 42,352.95 571,764.72 7,941,176.44 2008 529,411.77 39,705.87 569,117.64 7,411,764.67 2009 529,411.77 37,058.82 566,470.59 6,882,352.90 2010 529,411.76 34,411.76 563,823.52 6,352,941.14 2011 529,411.77 31,764.71 561,176.48 5,823,529.37 2012 529,411.76 29,117.66 558,529.42 5,294,117.61 2013 529,411.77 26,470.60 555,882.37 4,764,705.84 2014 529,411.76 23,823.52 553,235.28 4,235,294.08 2015 529,411.77 21,176.46 550,588.23 3,705,882.31 2016 529,411.76 18,529.41 547,941.17 3,176,470.55 2017 529,411.77 15,882.35 545,294.12 2,647,058.78 2018 529,411.76 13,235.29 542,647.05 2,117,647.02 2019 529,411.77 10,588.25 540,000.02 1,588,235.25 2020 529,411.76 7,941.17 537,352.93 1,058,823.49 2021 529,411.77 5,294.11 534,705.88 529,411.72 2022 529,411.72 2,647.06 532,058.78 - TOTAL 10,000,000.00 $ 517,124.99 $ 10,517,124.99 $ WWTP UPGRADE Interest Rate: 0.5% PW-02-691-033 PUBLIC WORKS TRUST FUND LOAN ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 21 FUND 450 PUBLIC WORKS TRUST FUND LOAN PW-04-691-045 Interest Rate: 0.5% TOTAL OUTSTANDING YEAR PRINCIPAL INTEREST REQUIREMENT BALANCE 2004 - $ 2005 - 45,979.17 45,979.17 10,000,000.00 2006 526,315.80 49,305.56 575,621.36 9,473,684.20 2007 526,315.80 47,368.43 573,684.23 8,947,368.40 2008 526,315.77 44,736.84 571,052.61 8,421,052.63 2009 526,315.79 42,105.27 568,421.06 7,894,736.84 2010 526,315.79 39,473.68 565,789.47 7,368,421.05 2011 526,315.79 36,842.12 563,157.91 6,842,105.26 2012 526,315.79 34,210.53 560,526.32 6,315,789.47 2013 526,315.79 31,578.96 557,894.75 5,789,473.68 2014 526,315.79 28,947.36 555,263.15 5,263,157.89 2015 526,315.78 26,315.80 552,631.58 4,736,842.11 2016 526,315.79 23,684.20 549,999.99 4,210,526.32 2017 526,315.79 21,052.64 547,368.43 3,684,210.53 2018 526,315.79 18,421.04 544,736.83 3,157,894.74 2019 526,315.79 15,789.47 542,105.26 2,631,578.95 2020 526,315.79 13,157.88 539,473.67 2,105,263.16 2021 526,315.79 10,526.32 536,842.11 1,578,947.37 2022 526,315.79 7,894.73 534,210.52 1,052,631.58 2023 526,315.79 5,263.16 531,578.95 526,315.79 2024 526,315.79 2,631.57 528,947.36 - TOTAL 10,000,000.00 $ 545,284.73 $ 10,545,284.73 $ WWTP UPGRADE PHASE II ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 22 FUND 450 DRINKING WATER REVOLVING FUND LOAN (FEDERAL) Interest Rate: 1.50% TOTAL OUTSTANDING YEAR PRINCIPAL INTEREST REQUIREMENT BALANCE 2004 - $ 4,773.19 $ 4,773.19 $ 1,459,947.15 $ 2005 76,839.34 15,726.61 92,565.95 1,383,107.81 2006 222,397.83 47,492.98 269,890.81 3,780,762.83 2007 222,397.78 56,711.45 279,109.23 3,558,365.05 2008 222,397.82 53,375.48 275,773.30 3,335,967.23 2009 222,397.82 50,039.49 272,437.31 3,113,569.41 2010 222,397.82 46,703.53 269,101.35 2,891,171.59 2011 222,397.81 43,367.57 265,765.38 2,668,773.78 2012 222,397.82 40,031.61 262,429.43 2,446,375.96 2013 222,397.81 36,695.64 259,093.45 2,223,978.15 2014 222,397.82 33,359.67 255,757.49 2,001,580.33 2015 222,397.81 30,023.70 252,421.51 1,779,182.52 2016 222,397.82 26,687.74 249,085.56 1,556,784.70 2017 222,397.81 23,351.78 245,749.59 1,334,386.89 2018 222,397.82 20,015.79 242,413.61 1,111,989.07 2019 222,397.81 16,679.84 239,077.65 889,591.26 2020 222,397.82 13,343.87 235,741.69 667,193.44 2021 222,397.81 10,007.89 232,405.70 444,795.63 2022 222,397.82 6,671.92 229,069.74 222,397.81 2023 222,397.81 3,335.98 225,733.79 - TOTAL 4,080,000.00 $ 578,395.73 $ 4,658,395.73 $ STILLAGUAMISH WATER SYSTEM IMPROVEMENTS ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET ENTERPRISE FUNDS 5 - 23 FUND 450 UTILITY DEBT SERVICE Debt Service 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash 6,169,560 $ 433,663 $ 433,663 $ 1,732,373 $ 1,764,389 $ 1,785,139 $ 306.9% 1.2% Revenue Investment Interest 144,016 25,000 25,000 36,266 25,000 25,000 0.0% 0.0% Transfer In 5,762,010 5,314,938 5,314,938 5,314,938 5,243,811 5,233,533 -1.3% -0.2% TOTAL REVENUE 5,906,026 5,339,938 5,339,938 5,351,204 5,268,811 5,258,533 -1.3% -0.2% Expenditures Miscellaneous Expense 500 3,800 3,800 3,800 3,800 3,800 0.0% 0.0% Debt Service - Principal 4,040,757 3,655,758 3,655,758 3,655,758 3,750,758 3,835,758 2.6% 2.3% Debt Service - Interest 1,716,966 1,659,180 1,659,180 1,659,180 1,493,053 1,397,775 -10.0% -6.4% Debt Issue Cost (10) 450 450 450 450 450 0.0% 0.0% Transfer Out 4,500,000 - - - - - 0.0% 0.0% TOTAL EXPENDITURE 10,258,213 5,319,188 5,319,188 5,319,188 5,248,061 5,237,783 -1.3% -0.2% Other Adjustments (85,000) - - - - - 0.0% 0.0% Ending Cash 1,732,373 454,413 454,413 1,764,389 1,785,139 1,805,889 292.8% 1.2% 2017-2018 Budget ---PAGE BREAK--- INTERNAL SERVICE FUNDS ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTERNAL SERVICE 6-1 FLEET SERVICES ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTERNAL SERVICE 6-2 FUND 501 FLEET SERVICES Mission/Function The Fleet Services mission is to maintain the City’s fleet equipment, both automotive and other small equipment, in a safe and efficient manner. This appropriation accounts for the cost associated with the maintenance, repair and replacement of the City vehicle and equipment fleet. This fund is also responsible for the purchasing and tracking of three stores facility. Headcount Headcount Change *An additional equipment mechanic was added through a budget amendment transferring the employee from Golf Maintenance to Fleet. This position moved to Fleet to support the Small Equipment Shop. Budget Narrative Office and operating supplies include the cost of office supplies, supplies for maintenance on vehicles and the purchase of small tools. This budget also includes cost associated with liability insurance, utility costs, training, and travel expenses. Capital Outlay includes the purchase of all vehicles and equipment requested by the departments during the budget process. New vehicles/equipment purchases are funded by the department requesting the new vehicles/equipment. Replacement vehicles are funded through the cost allocation process. Other interfund services include the cost allocation from Information Services (IS) for computer maintenance and equipment replacement. In addition, this category also includes the cost allocation from Finance, City Clerk, Executive, HR and IS. POSITION CLASSIFICATION 2016 2017 2018 Fleet/Facilities Manager 0.5 0.5 0.5 Lead Worker II 1 1 1 Equipment Mechanic* 4 4 4 Procurement Assistant 1 1 1 TOTAL - FLEET SERVICES 6.5 6.5 6.5 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTERNAL SERVICE 6-3 Approved Budget Requests 2017 2018 Description Amount Amount On-Going Overhead Oil Dispensing Control System with 8 Heads 5,000 - No Electric Transfer Pump for Fuel(s) - 2,500 No FTE Overlap Procurement/Distribution Assistant (Jan-Mar) 19,033 - No Replace Engineering Vehicle #435 55,000 - No Replace Facilities Vehicle #107 60,000 - No Replace Sanitation Asset #CC05 40,000 - No Replace Sanitation Asset #CC06 40,000 - No Replace Sanitation Asset #CC07 40,000 - No Replace Sanitation Asset #CC08 40,000 - No Replace Streets Vehicle #215 60,000 - No Replace Streets Vehicle #252 225,000 - No Replace Operations Vehicle #537 40,000 - No Replace Operations Vehicle #V007 50,000 - No Replace Parks Vehicle #814 30,000 - No Replace Parks Vehicle #104 32,000 - No Replace Detective Vehicle #910 45,000 - No Replace Detective Vehicle #921 45,000 - No Replace Detective Vehicle #950 45,000 - No Replace Patrol Vehicle #P123 60,000 - No Replace Patrol Vehicle #P125 60,000 - No Replace Patrol Vehicle #P128 60,000 - No Replace Patrol Vehicle #P134 60,000 - No Replace Patrol Vehicle #P136 60,000 - No Replace Patrol Vehicle #P139 60,000 - No Replace Detective Vehicle #A004 45000 no Replace Community Development Vehicle #332 - 30,000 No Replace Community Development Vehicle #334 - 30,000 No Replace Sewer & Storm Vehicle #433 - 40,000 No Replace Sewer & Storm Trommel Screen #570 - 185,000 No Replace Water Resources Vehicle #530 - 50,000 No Replace Streets Vehicle #227 - 90,000 No Replace Street Division Pro-Paver #H001 - 200,000 No Replace Water Resources Vehicle #V012 - 37,000 No Replace Parks Vehicle #808 - 45,000 No Replace Parks Vehicle #803 - 45,000 No Replace Parks Vehicle #V006 - 45,000 No Replace Police Vehicle #962 - 45,000 No Replace Custody Vehicle #A003 - 45,000 No Replace Patrol Vehicle #P129 - 60,000 No Replace Patrol Vehicle #P130 - 60,000 No Replace Patrol Vehicle #P133 - 60,000 No Replace Patrol Vehicle #P143 - 60,000 No Replace Patrol Vehicle #P120 - 60,000 No Replace Patrol Vehicle #P122 - 60,000 No New – Police – Detective Sergeant Vehicle 40,000 - No New – Police – 2 Patrol cars for overlap shift 110,000 - No New – Police – BearCat Armored vehicle 240,000 - No New – Police – Community Services Sergeant Vehicle 40,000 - No New – Parks – Transit Van 15,000 - No ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTERNAL SERVICE 6-4 Approved Budget Requests (cont’d) 2017 2018 Description Amount Amount On-Going New – Utilities – Vehicle for SCADA/Telemetry Admin 45,000 - No New – Utilities – 4 Wheel Drive Mule with Trailer for Water Maint 18,000 - No New – Utilities – Vehicle for Pretreatment Tech Position 40,000 - No New – Utilities – Flatbed Truck w/Dump Bed for Water Maint. - 60,000 No New – Utilities – Plow & Sander 68,000 - No $ 1,892,033 $ 1,309,500 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTERNAL SERVICE 6-5 FUND 501 FLEET SERVICES 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash 392,600 $ 416,506 $ 416,506 $ 566,737 $ 269,360 $ 283,070 $ -35.3% 5.1% Revenue Investment Interest 2,044 1,500 1,500 2,500 1,500 1,500 0.0% 0.0% Insurance Recovery 40,129 10,000 10,000 10,000 10,000 10,000 0.0% 0.0% Disposition of Capital Assets 19,632 - - 35,336 - - 0.0% 0.0% Equipment Rental 1,115,855 1,015,306 1,015,306 1,015,306 1,052,960 1,054,894 3.7% 0.2% Equipment Replacement 1,219,418 1,209,418 1,209,418 1,209,418 1,252,000 1,247,000 3.5% -0.4% Sales - Central Stores 33,497 30,000 30,000 30,000 30,000 30,000 0.0% 0.0% Small Engine Shop 118,400 - 124,600 124,600 129,930 133,699 4.3% 2.9% Miscellaneous 3,486 - - 1,966 - - 0.0% 0.0% Transfer-In 1,294,441 1,440,000 1,626,000 1,626,000 616,000 60,000 -62.1% -90.3% TOTAL REVENUE 3,846,902 3,706,224 4,016,824 4,055,126 3,092,390 2,537,093 -23.0% -18.0% Expenditures Salaries 392,520 353,498 425,498 389,030 452,933 453,961 6.4% 0.2% Seasonal - - - 393 - - 0.0% 0.0% Overtime 2,589 5,000 5,300 344 5,300 5,300 0.0% 0.0% Social Security 29,802 26,319 31,819 29,761 34,145 34,212 7.3% 0.2% Retirement 39,817 39,567 47,667 43,494 53,337 57,484 11.9% 7.8% Medical Insurance 99,135 96,370 104,870 91,458 111,563 110,506 6.4% -0.9% Workmen's Compensation 9,952 12,546 14,646 9,670 13,155 14,121 -10.2% 7.3% Unemployment 778 1,413 1,563 779 907 954 -42.0% 5.2% Uniforms 4,074 5,800 6,400 5,300 6,400 6,400 0.0% 0.0% Office & Operating 36,951 10,500 14,500 20,200 14,500 14,500 0.0% 0.0% Fuel Consumed 1,972 2,000 2,500 1,200 2,500 2,500 0.0% 0.0% Inventory Supplies 236,293 220,000 230,000 232,000 230,000 230,000 0.0% 0.0% Small Tools 47,691 15,000 20,000 17,500 20,000 22,500 0.0% 12.5% Professional Services 731 500 500 200 500 500 0.0% 0.0% Communication 2,477 1,500 1,900 2,150 1,900 1,900 0.0% 0.0% Travel - 800 800 - 800 800 0.0% 0.0% Advertising - 800 800 - 800 800 0.0% 0.0% Insurance 5,006 5,472 5,472 5,800 6,677 7,463 22.0% 11.8% Public Utilities 4,732 4,000 4,000 1,700 4,000 4,000 0.0% 0.0% Repairs & Maintenance 148,041 135,000 136,000 139,000 136,000 136,000 0.0% 0.0% Miscellaneous 13,886 12,800 12,900 12,100 27,900 27,900 116.3% 0.0% Training 2,763 4,300 4,300 3,300 4,300 4,300 0.0% 0.0% Capital Outlay 2,497,442 3,066,000 3,252,000 3,252,000 1,873,000 1,307,000 -42.4% -30.2% Interfund Rent 13,717 13,717 13,717 13,717 13,717 13,717 0.0% 0.0% Other Interfund 75,173 75,057 81,407 81,407 64,346 66,371 -21.0% 3.1% TOTAL EXPENDITURE 3,665,542 4,107,959 4,418,559 4,352,503 3,078,680 2,523,189 -30.3% -18.0% Other Adjustments (accruals) (7,223) - - - - - 0.0% 0.0% Ending Cash 566,737 14,771 14,771 269,360 283,070 296,974 1816.4% 4.9% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTERNAL SERVICE 6-6 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTERNAL SERVICE 6-7 FACILITIES MAINTENANCE ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTERNAL SERVICE 6-8 FUND 502 FACILITIES MAINTENANCE Mission/Function The mission of Facilities Maintenance is to provide timely, cost effective building maintenance services to the various departments and buildings in the City of Marysville. This appropriation accounts for the cost associated with the maintenance and repair of city buildings. The revenue into the fund is generated through a cost allocation based off of the work performed in the prior budget year. Headcount Changes For the 2017/2018 biennial budget the City Hall, Court House and Public Safety building budgets were moved from the General Fund to the Facility department. These budgets are now included in the cost allocation. Budget Narrative Department salaries include two maintenance workers. This budget includes costs associated with the general maintenance of the various city facilities. Approved Budget Requests None POSITION CLASSIFICATION 2016 2017 2018 Fleet/Facilities Manager 0.5 0.5 0.5 Maintenance Worker II 2 2 2 TOTAL - FACILITY MAINTENANCE 2.5 2.5 2.5 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTERNAL SERVICE 6-9 FUND 502 FACILITIES MAINTENANCE 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash 61,316 $ 45,661 $ 45,661 $ 82,018 $ 153,410 $ 89,171 $ 236.0% -41.9% Revenue Investment Interest 254 75 75 700 150 150 100.0% 0.0% Insurance Recoveries 725 - - - 0.0% 0.0% Miscellaneous 11,099 - - - - - 0.0% 0.0% Building Maintenance 328,722 343,663 343,663 343,663 574,895 624,445 67.3% 8.6% Transfer-In 15,000 - - - - - 0.0% 0.0% TOTAL REVENUE 355,800 343,738 343,738 344,363 575,045 624,595 67.3% 8.6% Expenditures Salaries 184,958 196,082 196,082 155,295 201,325 209,674 2.7% 4.1% Overtime 24,511 7,000 7,000 14,832 7,000 7,000 0.0% 0.0% Social Security 16,084 14,657 14,657 1,288 15,194 15,827 3.7% 4.2% Retirement 21,196 21,966 21,966 19,001 23,762 26,571 8.2% 11.8% Medical Insurance 42,223 46,102 46,102 34,939 47,577 48,658 3.2% 2.3% Workmen's Compensation 5,004 6,948 6,948 4,843 5,228 5,743 -24.8% 9.9% Unemployment 416 785 785 340 402 440 -48.8% 9.5% Uniforms 958 800 800 1,000 800 800 0.0% 0.0% Office & Operating 2,174 1,000 1,000 1,200 19,500 19,500 1850.0% 0.0% Fuel Consumed 3,534 4,000 4,000 3,000 4,000 4,000 0.0% 0.0% Small Tools 3,138 2,000 2,000 2,000 2,000 2,000 0.0% 0.0% Professional Services 95 - - 100 115,127 115,127 100.0% 0.0% Communication 1,689 1,000 1,000 1,200 6,600 6,600 560.0% 0.0% Travel - 250 250 200 250 250 0.0% 0.0% Operating Rental - 250 250 200 250 250 0.0% 0.0% Insurance - - - - 4,690 4,690 100.0% 0.0% Public Utilities - 250 250 - 112,000 112,000 44700.0% 0.0% Repairs & Maintenace 128 500 500 2,500 38,000 38,000 7500.0% 0.0% Miscellaneous - - - 500 4,250 4,250 100.0% 0.0% Interfund Rent 1,957 1,957 1,957 1,957 1,957 1,957 0.0% 0.0% Interfund Repairs & Maintenance 4,778 4,552 4,552 4,552 6,408 6,399 40.8% -0.1% Other Interfund 22,255 24,024 24,024 24,024 22,964 23,736 -4.4% 3.4% TOTAL EXPENDITURE 335,098 334,123 334,123 272,971 639,284 653,472 91.3% 2.2% Other Adjustments - - - - - - 0.0% 0.0% Ending Cash 82,018 55,276 55,276 153,410 89,171 60,294 61.3% -32.4% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTERNAL SERVICE 6-10 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTERNAL SERVICE 6-11 INFORMATION SERVICES ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTERNAL SERVICE 6-12 FUND 503 INFORMATION SERVICES Vision Information Services – Collaborate, Innovate, Create Mission Working together with city departments to provide timely and cost-effective access to information systems, including data and communications. Advising on, assisting with, and developing innovative solutions appropriate to the mission and goals of the City, while maintaining infrastructure integrity and data security. Headcount The SCADA/Telemetry Administrator position was moved back under the Waterworks Utility. Budget Narrative Office and operating expenses include the cost of supplies and parts used to maintain the computers and networks with the City. Small tools include the costs of the computers purchased for replacement of existing systems. Professional services include the costs of various software and hardware maintenance agreements. Approved Budget Request 2017 2018 Description Amount Amount On-Going Electronic Content Management - 100,000 Yes Computer Replacement Funding 43,475 58,629 Yes Information Service Capital Replacement 70,000 40,600 Yes $113,475 $199,229 POSITION CLASSIFICATION 2016 2017 2018 Information Services Manager 1 1 1 System Analyst 2 2 2 Network Administrator 1 1 1 Computer Support Tech I 1.75 1.75 1.75 TOTAL - INFORMATION SERVICES 5.75 5.75 5.75 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTERNAL SERVICE 6-13 FUND 503 INFORMATION SERVICES 2016 % Change % Change 2015 2016 Amended 2016 2017 2018 2016 Amended/ 2017 Estimate/ Description Actual Budget Budget Estimated Estimate Estimate 2017 Estimate 2018 Estimate Beginning Cash 184,805 $ 155,701 $ 155,701 $ 231,583 $ 248,602 $ 111,881 $ 59.7% -55.0% Revenue Investment Interest 1,067 800 800 800 800 800 0.0% 0.0% Intergovernmental Revenue 38,162 18,993 18,993 25,064 20,000 20,000 5.3% 0.0% Computer Services 862,687 892,553 892,553 892,553 896,010 912,568 0.4% 1.8% Computer Replacement 100,000 125,000 125,000 125,000 125,000 175,000 0.0% 40.0% Miscellaneous Revenue 649 - - - - - 0.0% 0.0% Transfer In 11,046 - - - - 100,000 0.0% 100.0% TOTAL REVENUE 1,013,611 1,037,346 1,037,346 1,043,417 1,041,810 1,208,368 0.4% 16.0% 1,193,047 1,193,047 1,290,412 1,320,249 Expenditures Salaries 460,334 473,243 473,243 473,243 496,453 510,908 4.9% 2.9% Seasonal - - - - - - 0.0% 0.0% Overtime 11,459 2,000 2,000 2,000 2,000 2,000 0.0% 0.0% Social Security 35,414 35,604 35,604 25,604 36,582 37,687 2.7% 3.0% Retirement 47,772 51,460 51,460 51,460 57,565 63,639 11.9% 10.6% Medical Insurance 78,209 101,316 101,316 101,316 91,582 92,288 -9.6% 0.8% Workmen's Compensation 1,495 1,759 1,759 1,759 1,722 1,826 -2.1% 6.0% Unemployment 924 1,837 1,837 1,837 976 1,055 -46.9% 8.1% Office & Operating 13,723 16,500 16,500 16,500 14,000 16,500 -15.2% 17.9% Fuel Consumed 216 500 500 500 500 500 0.0% 0.0% Small Tools 19,428 27,330 27,330 27,330 27,330 27,330 0.0% 0.0% Computer Replacement 144,900 148,246 148,246 148,246 261,721 247,475 76.5% -5.4% Professional Services 141,972 149,450 149,450 149,450 163,800 153,050 9.6% -6.6% Communication 8,098 20,285 20,285 20,285 18,000 20,285 -11.3% 12.7% Travel 1,358 1,500 1,500 1,500 1,500 1,500 0.0% 0.0% Miscellaneous 932 4,800 4,800 4,800 4,800 104,800 0.0% 2083.3% Interfund Repairs and Maint 595 568 568 568 - - -100.0% 0.0% TOTAL EXPENDITURE 966,829 1,036,398 1,036,398 1,026,398 1,178,531 1,280,843 13.7% 8.7% Other Adjustments - - - - - 0.0% 0.0% Ending Cash 231,583 156,649 156,649 248,602 111,881 39,406 -28.6% -64.8% 2017-2018 Budget ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET INTERNAL SERVICE 6-14 ---PAGE BREAK--- FINANCIAL SUMMARY ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET FINANCIAL SUMMARY 7-1 2017-2018 BUDGET SUMMARY 2014 2015 2017 2018 Actual Actual Adopted Adjusted Year-end Adopted Adopted Beginning Fund Balance 45,637,636 $ 42,571,935 $ 24,113,159 $ 32,574,960 $ 42,766,820 $ 42,108,734 $ 31,669,780 $ Revenues Property Taxes 15,643,563 $ 15,717,859 $ 15,848,063 $ 15,940,063 $ 15,950,083 $ 16,532,225 $ 16,823,182 Sales Tax 10,969,729 13,723,391 14,059,309 14,059,309 14,520,863 15,119,844 15,577,916 Utility Tax 6,135,106 6,267,747 6,516,356 6,516,356 6,296,297 6,734,945 6,996,392 Other Taxes 1,678,166 2,050,609 1,838,500 1,838,500 2,800,040 1,868,500 1,868,500 Licenses & Permits 2,251,750 1,856,917 1,880,554 1,880,554 2,245,459 2,174,071 2,275,037 Intergovernmental Revenue 4,259,950 7,540,358 3,063,402 5,239,082 4,423,051 7,513,165 6,233,811 Charges for Services 43,855,834 48,605,393 43,898,665 45,361,745 49,380,538 49,088,236 49,879,379 Fines & Forfeitures 585,865 653,714 534,837 534,837 521,428 498,458 478,596 Miscellaneous Revenues 2,651,026 2,727,640 2,224,514 2,283,379 1,957,830 1,514,350 1,530,648 Total Revenues 88,030,990 $ 99,143,629 $ 89,864,200 $ 93,653,825 $ 98,095,589 $ 101,043,794 $ 101,663,461 $ Other Sources Proceeds Long Term Debt 6,022,846 - - 5,228,412 5,228,412 3,856,631 7,076,600 Insurance Recoveries 44,896 107,792 10,000 13,000 41,740 10,000 10,000 Disposition of Capital Assets 16,287 83,753 - - 99,044 - - Total Other Sources 6,084,029 $ 191,545 $ 10,000 $ 5,241,412 $ 5,369,196 $ 3,866,631 $ 7,086,600 $ Subtotal Revenues 94,115,019 $ 99,335,174 $ 89,874,200 $ 98,895,237 $ 103,464,785 $ 104,910,425 $ 108,750,061 $ Interfund Transactions Interfund Transfers 25,121,633 20,758,982 16,219,831 17,514,219 13,819,191 20,465,308 21,643,102 Total Interfund 25,121,633 $ 20,758,982 $ 16,219,831 $ 17,514,219 $ 13,819,191 $ 20,465,308 $ 21,643,102 $ Total Sources 119,236,652 $ 120,094,156 $ 106,094,031 $ 116,409,456 $ 117,283,976 $ 125,375,733 $ 130,393,163 $ Expenditures City Council 80,285 $ 81,338 $ 98,983 $ 98,899 $ 82,393 $ 96,974 $ 97,044 $ Municipal Court 1,801,539 1,824,339 1,609,952 1,602,961 1,547,700 1,642,654 1,702,550 Executive 1,045,403 944,402 1,006,650 1,133,437 946,824 1,114,243 1,142,328 Finance 1,750,910 1,912,316 2,014,304 2,024,865 1,945,411 2,145,205 2,232,743 Legal 971,337 1,243,099 1,317,656 1,315,404 1,230,912 752,365 785,451 Human Resources 486,170 499,130 528,126 527,046 501,449 669,769 663,584 Community Development 1,923,679 2,245,140 2,257,715 2,254,261 2,244,243 2,388,983 2,476,504 Police 15,169,749 16,037,627 15,256,480 15,740,647 15,782,268 17,015,483 17,458,577 Fire 9,224,313 9,381,127 9,540,605 9,734,441 9,734,442 10,076,327 10,428,998 Parks & Recreation 2,289,332 2,696,929 2,396,759 2,744,630 2,744,333 2,820,297 2,883,150 Engineering 857,823 931,289 989,046 984,515 962,878 1,169,931 1,247,175 Library 100,776 41,584 65,600 - - - - Public Safety Building 208,370 294,939 983,286 798,588 188,056 - - Non-Departmental 12,353,593 4,675,506 1,167,040 1,474,190 633,049 2,249,040 2,172,040 Special Revenues Streets 3,206,082 3,047,741 3,510,595 3,510,595 3,153,728 3,580,358 3,683,246 Arterial Streets - 1,623,157 1,600,000 1,600,000 1,177,902 1,175,000 2,025,000 Drug Enforcement 425 28,704 25,000 25,000 2,192 - 0 Tribal Gaming Fund 16,382 31,183 25,000 25,000 16,201 21,853 0 Hotel/Motel Tax Fund 22,209 73,257 96,846 96,846 41,875 86,846 86,846 Baxter Center Apprec. 3,993 2,413 4,000 4,000 3,995 4,000 1,344 I/Net 26,650 21,993 85,000 139,000 45,874 176,007 70,600 CDBG Program 164,001 122,968 256,400 256,400 126,117 256,400 256,400 GMA - REET 1 94,418 89,186 93,894 93,894 88,240 87,962 87,513 TBD 65,074 3,244 4,008 4,008 4,614 - - Debt Service 2,291,923 3,359,410 3,296,889 8,578,347 8,546,018 2,608,010 3,497,910 Public Works Water/Sewer Operations 14,943,237 16,167,150 16,982,323 16,982,323 16,762,936 17,193,242 17,503,286 Utility Revenue Debt Service 5,524,106 5,758,213 5,319,188 5,319,188 5,252,412 5,248,061 5,237,783 Solid Waste 5,456,029 5,534,196 6,544,928 6,544,928 5,680,185 6,151,918 6,210,337 Golf Course 1,182,662 1,378,964 1,230,934 1,353,288 1,340,060 1,331,330 1,293,050 Fleet Services 1,975,653 3,576,652 4,019,185 4,323,435 3,459,494 3,000,617 2,443,101 Facilities 261,221 306,108 303,340 303,340 263,281 607,955 621,380 Information Services 855,916 966,234 1,035,830 1,035,830 1,015,662 1,178,531 1,280,843 Total Expenditures 84,353,260 $ 84,899,536 $ 83,665,562 $ 90,629,306 $ 85,524,744 $ 84,849,361 $ 87,588,783 $ Other Uses Capital Improvements 8,342,585 8,337,000 3,895,000 16,247,766 13,578,408 23,982,470 20,781,000 Total Other Uses 8,342,585 $ 8,337,000 $ 3,895,000 $ 16,247,766 $ 13,578,408 $ 23,982,470 $ 20,781,000 $ Interfund Transactions Interfund Transfers 29,606,509 26,662,734 22,114,364 22,357,036 19,737,757 26,982,856 25,253,426 Total Interfund 29,606,509 $ 26,662,734 $ 22,114,364 $ 22,357,036 $ 19,737,757 $ 26,982,856 $ 25,253,426 $ Total Uses 122,302,353 $ 119,899,270 $ 109,674,926 $ 129,234,108 $ 118,840,909 $ 135,814,687 $ 133,623,209 $ Changes in Fund Balance (3,065,701) $ 194,885 $ (3,580,895) $ (12,824,652) $ (1,556,933) $ (10,438,954) $ (3,230,046) $ Other Adjustments - $ - $ - $ - $ Ending Fund Balance 42,571,935 $ 42,766,820 $ 20,532,264 $ 19,750,308 $ 41,209,887 $ 31,669,780 $ 28,439,734 $ 2016 Sources and Uses - All Funds ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET FINANCIAL SUMMARY 7-2 2017 BUDGET SUMMARY ALL FUNDS ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET FINANCIAL SUMMARY 7-3 2018 BUDGET SUMMARY ALL FUNDS ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET FINANCIAL SUMMARY 7-4 GENERAL TAXING AUTHORITY Taxes make up approximately 69% of the General Government revenue budget. Most of the tax revenue is in the form of property, sales and utility taxes. The maximum rate allowed by law can be found in sections of the Revised Code of Washington. Several of the City’s taxes including sales, leasehold, cable TV/franchise fees, hotel/motel and real estate excise tax are at the state statutory maximum. The City has chosen not to adopt some taxes allowed by law such as business and occupation tax. The remaining taxing capacity, if the City elected to impose the state statutory maximum would generate approximately $8.7 million in additional annual revenue. Maximum Remaining Remaining Rate Taxing Taxing 2017 2017 Allow ed by Capacity Capacity Major Tax Source Rate Budget Law (Rate) (in dollars) Property Tax - Regular 2.16 $ 14,042,525 $ 3.60 $ 1.44 $ 6,032,572 $ - Special 0.39 $ 2,489,700 0.50 $ 0.11 $ 728,612 1% or IPD (total) 165,322 Banked Capacity (total) 616,504 Sales Tax - Regular 0.85% 9,753,861 0.85% 0.00% - - Criminal Justice 0.10% 1,046,108 0.10% 0.00% - - Public Safety 0.00% - 0.10% 0.10% - - Transit* 0.00% - 0.30% 0.30% - -Transportation Benefit Dist. 0.20% 1,990,000 0.20% 0.20% Use Tax - Natural Gas 6.00% 2,000 6.00% 0.00% - Business & Occupation Tax* - Regular 0.00% - 0.20% 0.20% - Utility Tax Natural Gas 5.00% 625,000 6.00% 1.00% 125,000 Telephone 6.00% 959,107 6.00% 0.00% - Electric 5.00% 1,908,192 6.00% 1.00% 381,638 Leasehold Tax 4.00% 8,500 4.00% 0.00% - Gambling Tax - Bingo & Raffles* 5.00% 7.50% 2.50% - - Amusement Games* 2.00% 2.00% 0.00% - - Punch Brds/Pull Tabs 5.00% 110,000 5.00% 0.00% - - Card Rooms* 20.00% 20.00% 0.00% - PILOT Water/Sew er 8.50% 1,707,495 Surface Water 8.50% 356,526 Solid Waste 15.00% 1,068,625 Cable TV/Franchise Fee 5.00% 900,000 5.00% 0.00% - Admissions Tax - Other Amusement 5.00% 260,000 5.00% 0.00% - Transportation Benefit District*** 20.00 $ - 20.00 $ 20.00 $ 694,000 Hotel/Motel Tax 2.00% 90,000 2.00% 0.00% - Real Estate Excise Tax - 1st Quarter 0.25% 800,000 0.25% 0.00% - - 2nd Quarter 0.25% 800,000 0.25% 0.00% - PILOT determined by City Council Requires Voter Approval * Authorized by state - some cities do not participate. **Requires the vote of the people to reach full statutory maximum ***Council can authorize up to $20 w ithout the vote of the people-formation of a TBD is required ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET FINANCIAL SUMMARY 7-5 TAXING DISTRICT CITY COUNTY CITY COUNTY City of Marysville General Levy 2.1611 $ - $ 432.22 $ - $ Fire Dist. 12 1.1820 - 236.40 EMS Levy 0.3866 0.3883 77.33 77.65 GO Bonds - - Public Safety Building - - County Taxes 0.8792 0.8792 175.84 175.84 County Roads 1.4232 - 284.63 Marysville School District 5.4394 5.4394 1,087.88 1,087.88 State School 2.0276 2.0276 405.51 405.51 Library District 0.4154 0.4154 83.08 83.08 TOTAL PROPERTY TAX PER $1,000 ASSESSED VALUE 11.3093 $ 11.7549 $ 2,261.85 $ 2,350.99 $ Tax on Avg. Residence Value of $200,000 $2,261.85 $2,350.99 $2,261.85 $2,350.99 $300,000 $3,392.78 $3,526.48 $3,392.78 $3,526.48 PROPERTY TAX COMPARISON--CITY OF MARYSVILLE VERSUS UNINCORPORATED AREA NEAR CITY LIMITS YEAR 2017 - Per $1,000 AV YEAR 2017 - Average Tax Bill TAXING DISTRICT CITY COUNTY CITY COUNTY City of Marysville General Levy 2.2776 $ - $ 455.52 $ - $ Fire Dist. 12 1.2252 - 245.05 EMS Levy 0.4037 0.4027 80.74 80.54 GO Bonds - - Public Safety Building - - County Taxes 0.9330 0.9330 186.59 186.59 County Roads 1.5215 - 304.31 Marysville School District 5.5940 5.5940 1,118.80 1,118.80 State School 2.1237 2.1237 424.74 424.74 Library District 0.4425 0.4425 88.50 88.50 TOTAL PROPERTY TAX PER $1,000 ASSESSED VALUE 11.7745 $ 12.2427 $ 2,354.89 $ 2,448.53 $ Tax on Avg. Residence Value of $200,000 $2,354.89 $2,448.53 $2,354.89 $2,448.53 $300,000 $3,532.34 $3,672.80 $3,532.34 $3,672.80 YEAR 2016 - Per $1,000 AV YEAR 2016 - Average Tax Bill ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET FINANCIAL SUMMARY 7-6 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET FINANCIAL SUMMARY 7-7 ANALYSIS OF SOURCES Property Taxes Property tax receipts represent 13% of the City’s total income for the 2017/2018 budget, a 1% decrease from prior year’s at 14%. The property tax table shown above includes regular and Emergency Medical Services (EMS). The different changes from each year are a result of increases in assessed values from new construction, annexations and state utilities. The 2013 decrease of 0.7% or $105,833 is a result of the housing crisis as assessed values market continued to fall. An increased activity in new construction is the underlying increase for 2014 and 2016. New construction continues throughout the city, which is also the factor for estimating the 3.6% increase in 2017. Another contributing factor is the rise in assessed values, increasing by 11.6% in 2015 and 7.3% in 2016. Estimates for 2017 and 2018 is at a slower pace of 5.49% for 2017 and 4.00% for 208. The Snohomish County Treasurer collects property taxes levied in the City of Marysville’s five overlapping tax districts, which include state, local schools, Snohomish County, City of Marysville, and Sno-Isle Library. Property taxes are assessed to the citizens in March of each year for 1st half payment due on April 30th and the 2nd half due on October 30th. Several limitations control the growth of regular property tax levies and revenues: ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET FINANCIAL SUMMARY 7-8  Revised Code of Washington (RCW) 84.52.050 limits the aggregate of all regular tax levies by the state and all taxing districts to $10 per $1,000 of assessed value (AV). If the taxes of all districts collectively exceed this amount, a proportionate adjustment is applied until the total is reduced to the 1 percent limit.  RCW 84.52.043 limits the regular levy rate of a city to $3.60 per $1,000 of AV.  RCW 84.55.010 limits the annual growth of revenue from the regular property tax levy to 106% per year, plus adjustments for new construction and annexations. A vote of the electorate within the taxing district can lift or set aside the 106% revenue growth limitation for specific purposes, for specific amount, and for a specific number of years.  Referendum 47 was approved in 1997 changing property tax assessment and collection: o The temporary $4.7187 reduction of the state levy was made permanent, effective for the 1998 tax levy. o With the intent to limit increases in property tax levies and at the same time ensure that taxing districts have adequate funding, the 106% limit, enacted in 1972 was fundamentally changed. The old maximum revenue increase of 6% is no limited to an amount equal to the Implicit Price Deflator (IPD) percentage. o However, if the City Council finds a “substantial need” to increase property tax revenue by more than the IPD limit, they may do so, up to a maximum of 6% with a five of seven (a supermajority of City Council) affirmative votes.  Initiative 747, voter approved in 2001, requires state and local governments to limit their property tax increases to 1% each year, or the IPD, whichever is less, unless an increase greater than this limit is approved by voters in an election. 2017 Levy The City of Marysville council voted not to exercise the additional 1% allowed under Initiative 747 for 2017 regular property tax receipts. Assessed values (AV) for 2017 are estimated to increase, which is the fourth year since 2010, prior to this AV was falling at an average rate of 9% per year. The 2017 levy rate is $2.161 per $1,000 of assessed valuation, a decrease of 5.0% from the prior year of $2.278. The 2017 EMS levy rate decreased from $0.404 per $1,000 of AV to $0.387. The council did exercise the additional 1% for the EMS levy for 2017. The levy rate is a product of the amount of the total taxes assessed and property values. Under I-747 each entity is allowed to raise the total property tax collected by a maximum of 1% per year. Once the entity establishes whether to take the 1% or below then the County applies the total assessment to the total property values within the entity which then results in a levy rate per $1,000 of assessed value. 2018 Levy The 2018 levy will not be set until November of 2017 when the city is required to notify the County Assessor. The 2018 budget forecasts an increase of 0.8% from 2017 receipts based new construction and assessed values. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET FINANCIAL SUMMARY 7-9 The table below provides a history of levy rates. Property Tax Levy 2012 2013 2014 2015 2016 2017 Regular $2.6899 $2.9056 $2.7168 $2.4369 $2.278 $2.1611 EMS .5000 .5000 .4722 .4278 .4037 .3866 Public Safety .0000 .0000 .0000 .0000 .0000 .0000 Total $3.1899 $3.4056 $3.1890 $2.8647 $2.6817 $2.5477 The fluctuation in the levy rates are a result of the formula, even if the council elects no increase under I-747 new construction and annexations increase the total assessed value for the City and also the total property taxes assessed based upon the added value. The levy rate is then calculated based upon the total property tax base. Retail Sales and Use Taxes Retail sales and use tax receipts represent approximately 12% of the City’s total income. Marysville’s economic goal of an average annual 8% growth in property and sales tax receipts had been achievable since its establishment in 2003. The growth in sales for 2013 was mostly attributable to construction. New retail, such as Walmart and O’Brien Honda, is attributable to the 12.1% growth in 2014. In 2014, voters approved an additional 0.20% to the sales tax rate for the purpose of the Marysville Transportation Benefit District (TBD), which was the main contributor to the jump in the total sales tax by 25.1%. The 2016 year showed a slower growth but still contributed to the average. The new retail and unfinished construction are the bases for the 2017 sales and use tax estimate at an increase of 598,981 or 4.1%. Sales tax from construction needs great consideration and is not usually included in the estimate. It is for this reason that the 2018 estimate of $15,577,916, a 3.0% or $458,072 increase over 2017 is a conservative outlook. In 2007 the State legislatures passed Substitute Senate Bill 5089, the Streamlined Sales and Use Tax Agreement to be effective July 1, 2008. This agreement is a national effort to simplify and standardize the way each state taxes goods. It is estimated that Washington businesses collecting sales tax, are losing sales to out- of-state retailers that don’t charge sales tax. Previous law collected retail sales tax based upon the location from which merchandise was shipped or delivered. As of July 1, 2008, Washington retailers delivering goods to customers in Washington must start collecting sales tax based on where the customer receives the merchandise – the “destination” of the sale. There is no change to over-the-counter, wholesale, most services, and sales of motor vehicles, trailer, semi-trailer, aircraft, watercraft, modular homes, and manufactured and mobile homes. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET FINANCIAL SUMMARY 7-10 In November 2009 the City of Marysville adopted Ordinance No. 2799 setting the threshold and tax rates in accordance with RCW 82.14.415 with respect to the Central Marysville Annexation. This action allows the City to receive a portion of the State’s sales tax share, 0.1% if the annexation area population is between 10,000 and 20,000 or 0.2% if the annexation population is over 20,000, to assist with the cost of annexation for a 10- year period. The Central Marysville annexation when completed added 20,048 to the City’s population, which resulted in the 0.2% ASTC. The major growth in the sales tax estimate from 2009 to 2011 is due to this action. The City of Marysville’s current sales tax rate is 9.1%, previously at 8.8%, the additional tax was added April 1, 2016 for the voter approved . The following table provides a breakdown of the tax rate into individual benefactors. The bolded benefactors are those that the City of Marysville receives from sales within the city limits. The State collects the sales tax revenue and distributes it back to the local entities net of administration fees. Sales Tax Rate Breakdown State 6.300% City of Marysville ASTC 0.200% City of Marysville Regular 0.425% Snohomish County Regular 0.075% City of Marysville Optional 0.425% Snohomish County Optional 0.075% Community Transit 0.900% City Criminal Justice 0.100% County Mental Health 0.100% Marysville TBD Voted 0.200% Community Transit Voted 0.300% Total 9.100% Lodging tax is another part of this revenue category. The City of Marysville imposes a 2% state hotel/motel tax on lodging fees. These fees are used to reinvest in tourism through an annual grant process. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET FINANCIAL SUMMARY 7-11 Business Taxes Business taxes represent approximately 7% of the City’s total revenue. This category represents utility taxes, both internal and external, real estate excise tax (REET), leasehold tax, gambling tax, and admissions tax. The majority of the category is utility tax (75.3%) and REET Utility tax is a 5% tax assessed on utilities (such as telephone, electric, and natural gas) for services sold within the city limits. During the formation of the 2010 budget, the 5% utility tax for telephone services increased to 6% for one year and then renewed in each subsequent year. The council voted to renew the additional 1% for the 2017/2018 biennial budget. The majority of the annual increase is due to growth, however 2016 jumped by 9.4% as a result of property sales. An 8.5% tax is assessed upon city utilities such as water, sewer, and surface water. Solid waste is assessed a 15% tax. The utility tax for electric and natural gas is dependent on the weather – usually colder weather results in more use – which makes estimating difficult. Therefore, the 2017 estimate of $8,603,445, a decrease of 5.4% or $492,891 from the prior year and the 2018 estimate of $8,864,892, an increase of 3.0% or $261,447 is based on the average of the prior three years, attempting to smooth any fluctuations. REET revenue is a tax on the sale of real estate, this market can be difficult to predict and previous years estimates were based upon the average receipt over the last five years. The housing market crisis has had a direct effect on REET revenue in earlier years and increased in force for 2012 and 2013. Construction and sales calmed in 2014 and then rose again in 2016 therefore to be conservative a three-year average was used for 2017 and 2018. An admissions tax of $0.01 for each $0.20 (equivalent to became effective in 2010. Revenue from admissions tax remain steady. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET FINANCIAL SUMMARY 7-12 Licenses & Permits Licenses & Permits represent 2% of the total City revenue. This revenue category consists mostly of franchise fees and building structure permits. Since the majority of the receipts in this category are related to the building industry, fluctuations in the housing market become very apparent. Construction permit activity in 2013 was fueled by the slowly recovering economy and hiring ramp-up by Boeing. This activity along with a franchise recovery resulted in the 28% increase over 2012. This activity ramped down in 2014 and again in 2015. The 2016 year brought about another flurry of construction activity, which resulted in the 20.9% increase. Estimates for 2017 and 2018 are based on trends in permit activity, therefore the estimate for 2017 of $2,174,071, a 3.2% decrease and for 2018 of $2,275,037, a 4.6% increase. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET FINANCIAL SUMMARY 7-13 Intergovernmental Revenue Intergovernmental revenue receipts represent 5% of the City’s total revenue. This revenue category consists mostly of grants, state shared revenue, and entitlements. Grants, traditionally, have been the major revenue source for intergovernmental revenues at approximately 53% for 2017. The fluctuations visible in the table above are a reflection of this grant activity. The City of Marysville regularly seeks state and federal grants to aid in funding various projects or services. Because of the unpredictability associated with grant availability year to year, the budget only includes grant funds that are known with some certainty. The decrease in 2013 of 2.5% is attributable to the reclassification of inter-fund services to charges for services. Grant activity rose in 2014 and again in 2015 with new grants from inter-local sources and intergovernmental service revenues. The 2017 estimate for intergovernmental revenue is an increase of $3,090,114 or 69.9% from grants for transportation projects. This grant activity is also the reason for the 2018 estimated decrease of 17.0% to an estimate of $6,233,811. State entitlement revenues consist of motor vehicle excise taxes, liquor excise taxes, liquor board profits, and unrestricted gas taxes. In 1999, voters approved I-695 which changed the collection of motor vehicle excise tax from a percent of value to a flat $40 this resulted in an approximate annual loss of $200,000. The state imposes gas and liquor taxes on sales within the state and distributes the proceeds based upon population. These estimates are provided by the State in the form of a per-capita rate and are approximately $2,500,000 of the total intergovernmental revenues. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET FINANCIAL SUMMARY 7-14 Charges for Goods and Services Charges for goods and services represent 39% of the City’s total revenue for the 2017/2018 budget. This revenue source is comprised of fees charged for providing services that are distinct from general services, which are funded by general taxation. Charges for goods and services include interdepartmental services; maps and publications; probation; permits; golf fees and other recreational programs; traffic mitigation; water, sewer, and surface water fees; and solid waste fees, jail, and court services. The majority of this revenue category (74%) is attributable to water, sewer, surface water, and solid waste fees. Revenue from city utilities is the largest portion of charges for services category. The Utility plans annual improvements to meet state and federal regulations. In order to fund these improvements the city reviews the rates to provide sufficient funding to meet obligations. To keep pace with the growing expenses the Utility has set an average of 2% annual rate adjustment. Utility Rate Increases 2013 2014 2015 2016 2017 2018 Water 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% Sewer 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% Surface Water 2.0% 2.0% 2.0% 2.0% 2.0% 2.0% Solid Waste 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Rate studies are used to provide adequate funding for the improvements as well as initiating a moderate level of increase to keep pace with inflation, currently set at and provide the ability to cash fund projects in the future and hence reduce the project cost due to borrowing as a burden to users. Utility rates for water, sewer, surface water, and solid waste are establish by council approval. The five-year history of base rates for a household is reflected in the table below: ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET FINANCIAL SUMMARY 7-15 Household Base Rates 2013 2014 2015 2016 2017 2018 Water $27.72 $28.26 $28.87 $29.42 $29.98 $30.62 Sewer 78.05 79.61 81.20 82.83 84.49 86.18 Surface Water 21.22 21.64 22.07 22.52 22.96 23.42 Solid Waste 49.22 49.22 49.22 49.22 49.22 49.22 Total $176.21 $178.73 $181.36 $183.99 $186.65 $189.44 For comparison purposes the base water rate displayed includes 6,000 gallons of consumption In 2013, inter-fund service charges were reclassified from intergovernmental to charges for services, which are reflected in the 12.1% increase along with a jump in utility capital improvement charges. Utility capital improvement charges were also high in 2014, a 6.4% increase and again in 2015 with 10.8%, as these are one time charges that cannot always be predicted. The 2017/2018 biennial budget reflect a very conservative estimate with a decrease of 0.6% in 2017 and an increase of 1.6% in 2018. The utility rate increases are considered in the estimation with a weighted consideration for usage, weather, and new connections. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET FINANCIAL SUMMARY 7-16 Miscellaneous/Other Revenue The Other Revenue or Miscellaneous category represents 22% of total City revenues for 2017/2018 budget. This category’s significant revenues are classified as operating transfers, which represents transfer of funds from other Funds to use for debt service, capital expenditure, or internal service. 2013 increased by 101.8% as transfers and bond proceeds were received for utility and road construction. The major construction projects were the 156th Street Overpass, the Sunnyside Area water improvements, and the Regional Detention Pond in the north end. The 2014 increase of 35.1% is attributable to transfer of bond proceed to compete the 156th Street Overpass project, transfers for utility construction, transportation construction and vehicle & equipment replacement. The decreases for the 2015/2016 biennial are due to the completion of large construction projects. In 2015, transfers to fund projects were at a reduced level than 2014 as reflected in the decrease of 29.4%. Included in these transfers were projects for city-wide transportation improvements and the Sunnyside Well Treatment project. The additional decrease in 2016 of 10.9% is in the reduction of utility improvement projects. The Miscellaneous/Other Revenue category is comprised mostly of operating transfers. These transfers are providing funding from reserves or operations to meet construction/improvement needs and debt obligations. If operating transfers were not considered this category would only represent 3% of the financial sources of all Funds. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET FINANCIAL SUMMARY 7-17 LONG TERM DEBT DEBT SERVICE SUMMARY Debt Management Policy The City’s debt management policy is to plan and direct the use of debt so that debt service payments will be a predictable and manageable part of the Operating Budget. The City will raise capital at the lowest possible cost through maintenance of a high credit rating and reputation in the credit markets. The City continues to pursue an aggressive capital improvement program through a careful balance of increased debt and substantial “pay as you go” capital projects. Each time a capital project is planned alternative financing sources are considered. ASSESSED VALUATION = $6,425,149,097 COUNCILMANIC BONDS 1.5% OF ASSESSED VALUATION Councilmanic Bonds: Debt capacity of councilmanic debt may be issued by the City Council without voter approval. Property taxes may not be increased to support related debt payments. VOTED BONDS 1.00% OF ASSESSED VALUATION Voted Bonds: Debt capacity for voted debt must be approved by the voters. Property taxes may be increased to support the related debt payments. Statutory Debt Limit 96,377,236 $ City Hall Purchase & Remodel 1.86% 1,790,575 State Ave Improvements 2.77% 2,672,500 Waterfront Park 0.92% 881,925 Golf Course Renovation 0.91% 880,000 Pro Shop Remodel 0.28% 268,460 Street Construction 0.40% 390,000 Courthouse & Other Properties 4.71% 4,535,000 800 MHZ Radio 0.25% 238,910 156th Overcrossing & BIA 8.15% 7,850,000 Debt Outstanding 20.24% 19,507,369 Available Capacity 79.76% 76,869,867 $ Statutory Debt Limit 64,251,491 $ Available Capacity 100.00% 64,251,491 $ VOTED BONDS 1.00% OF ASSESSED VALUE ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET FINANCIAL SUMMARY 7-18 TOTAL DEBT SERVICE PAYMENTS GENERAL OBLIGATION DEBT The chart below depicts the annual debt service requirements for the GO debt broken out by principal and interest. The table presents the annual debt service requirements for each individual GO debt. These are the payments that directly affect the general government’s annual operations budget. Fund 001 310 305 305 305 001 001 110 420 420 Total Issue 2013 2013 2013 2007 2016 2010 2013 2015 2007 2003 City Hall Waterfront State Ave Street Street Court House/ 156th & BIA 800 Mhz Golf Course Golf Course Refunding Park Refunding Construction Construction Properties Radio Refunding Pro Shop **Debt Refunding Refunded Refunding Refunding Outstanding 1,790,575 $ 881,925 $ 2,672,500 $ 390,000 $ 4,990,000 $ 4,535,000 $ 7,850,000 $ 238,910 $ 880,000 $ 268,460 $ 24,497,369 $ 2017 197,315 97,185 294,500 405,600 99,800 353,575 732,350 87,962 206,494 168,677 2,643,458 2018 321,466 158,334 479,800 544,800 195,475 735,350 87,513 202,800 112,451 2,837,989 2019 319,037 157,138 476,175 550,900 195,475 733,100 87,701 204,138 2,723,664 2020 319,456 157,344 476,800 556,700 255,475 734,850 204,950 2,705,575 2021 320,260 157,740 478,000 557,200 248,675 735,250 205,238 2,702,363 2022 320,595 157,905 478,500 557,500 456,200 734,850 2,705,550 2023 318,786 157,014 475,800 557,600 459,275 733,650 2,702,125 2024 557,500 376,675 731,650 1,665,825 2025 562,200 372,225 733,125 1,667,550 2026 556,600 377,550 733,950 1,668,100 2027 555,900 376,050 732,600 1,664,550 2028 474,050 734,763 1,208,813 2029 476,550 735,200 1,211,750 2030 473,050 728,000 1,201,050 2031 473,800 473,800 2032 472,600 472,600 2033 475,800 475,800 2034 473,200 473,200 Total Prin/Int 2,116,915 $ 1,042,660 $ 3,159,575 $ 405,600 $ 5,656,700 $ 6,985,700 $ 10,268,688 $ 263,176 $ 1,023,619 $ 281,127 $ 31,203,760 $ * Debt service for this general obligation debt is budgeted in and paid by the GMA REET fund **Principal only ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET FINANCIAL SUMMARY 7-19 Authorized Issued Retire Outstanding Revenue Bonds 2014 Water/Sewer Refunded 39,945,000 2014 2028 37,150,000 Total 39,945,000 $ 37,150,000 $ Public Works Trust Fund Loans Stilliquamish Filtration System 4,080,000 2004 2023 1,556,785 WWTP Pre-Construction 1,000,000 2002 2021 263,158 WWTP Construction Loan 10,000,000 2002 2022 3,176,471 WWTP Phase II Construction 10,000,000 2004 2024 4,210,526 Total 25,080,000 $ 9,206,939 $ Schedule of Revenue Debt DEBT SECURED BY UTILITY REVENUES Total "Revenue Debt" Authorized and Outstanding as of December 31, 2016 Authorized Outstanding $1,000,000 $11,000,000 $21,000,000 $31,000,000 $41,000,000 Revenue Bonds ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET FINANCIAL SUMMARY 7-20 ---PAGE BREAK--- PERSONNEL ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET PERSONNEL SUMMARY 8-1 2016 2017 2018 GENERAL FUND - 001 02 Municipal Court 12.0 12.0 12.0 03 Executive 6.0 6.0 6.0 04 Finance 15.0 14.0 14.0 05 Legal 7.0 7.0 7.0 06 Human Resources 3.0 4.0 4.0 07 Community Development 20.5 20.5 20.5 08 Police 92.5 98.0 98.0 10 Parks/Recreation 13.5 14.0 14.0 11 Engineering 12.0 13.0 13.0 Total General Fund 181.5 188.5 188.5 Streets 14.5 14.5 14.5 Water/Sewer Utility 55.75 56.00 56.00 Solid Waste 8.5 8.5 8.5 Fleet Services 6.5 6.5 6.5 Facility Maintenance 2.5 2.5 2.5 Computer Services 5.75 5.75 5.75 CITY TOTAL 275.0 282.3 282.3 Fund 2017/2018 BUDGET PERSONNEL SUMMARY FULL TIME EQUIVALENTS EMPLOYEES ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET PERSONNEL SUMMARY 8-2 2017 2018 DEPARTMENT POSITION FTE FTE SCHEDULE COUNCIL Council Members - 7 Elected Official MUNICIPAL COURT Judge 2.00 2.00 Elected Court Administrator 1.00 1.00 Management Assistant Court Administrator 1.00 1.00 Management Program Specialist 7.00 7.00 Teamsters Probation Officer 1.00 1.00 Non-represented MUNICIPAL COURT 12.00 12.00 EXECUTIVE Mayor 1.00 1.00 Elected Chief Administrative Office 1.00 1.00 Management Executive Program Analyst 1.00 1.00 Non-represented Risk Management Officer 1.00 1.00 Non-represented Safety/Training Officer 1.00 1.00 Non-represented Communication Information Officer 1.00 1.00 Non-represented EXECUTIVE 6.00 6.00 FINANCE Finance Director 1.00 1.00 Management Assistant Finance Director 1.00 1.00 Management Financial Planning Manager 1.00 1.00 Management Financial Operations Manager 1.00 1.00 Management Sr Accounting Technician 1.00 1.00 Teamsters Accounting Technician 1.00 1.00 Teamsters Accounting Technician (Utility) 5.00 5.00 Teamsters Program Clerk 1.00 1.00 Teamsters Deputy City Clerk 2.00 2.00 Non-represented FINANCE 14.00 14.00 LEGAL City Attorney 1.00 1.00 Management Deputy City Attorney 1.00 1.00 Management Prosecutor 2.00 2.00 Non-represented Confidential Administrative Assistant 3.00 3.00 Non-represented LEGAL 7.00 7.00 HUMAN RESOURCES Human Resources Director 1.00 1.00 Management Human Resources Analyst 1.00 1.00 Non-represented Human Resources Specialist II 1.00 1.00 Non-represented Human Resources Specialist 1.00 1.00 Non-represented HUMAN RESOURCES 4.00 4.00 CITY OF MARYSVILLE - PERSONNEL SUMMARY 2017/2018 BUDGET ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET PERSONNEL SUMMARY 8-3 DEPARTMENT POSITION FTE GRADE SCHEDULE COMMUNITY Community Development Director 1.00 1.00 Management DEVELOPMENT Engineering Services Manager 1.00 1.00 Management Development Services Tech 1.00 1.00 Non-represented Planning Manager 1.00 1.00 Management Senior Planner 2.00 2.00 Non-represented Associate Planner 1.00 1.00 Non-represented Plans Examiner 1.00 1.00 Non-represented Building Official 1.00 1.00 Non-represented Building Inspector 2.00 2.00 Non-represented Associate Engineer III 1.00 1.00 Non-represented Construction Inspector 3.00 3.00 Non-represented Electrical Inspector 2.00 2.00 Non-represented Program Specialist 3.50 3.50 Teamsters COMMUNITY DEVELOPMENT 20.50 20.50 POLICE Police Chief 1.00 1.00 Management Assistant Chief of Police 1.00 1.00 Management Commander 5.00 5.00 Management Crime Analyst 1.00 1.00 Non-represented Confidential Administrative Assistant 1.00 1.00 Non-represented Administrative Secretary 1.00 1.00 Teamsters Program Specialist 9.00 9.00 Teamsters Property/Evidence Specialist 1.00 1.00 Teamsters Community Service Officer 1.00 1.00 MPOA Code Enforcement Officer 1.00 1.00 Non-represented Sergeant (Detectives & Patrol) 11.00 11.00 MPOA Police Officer (Including Detectives) 50.00 50.00 MPOA Custody Sergeant 1.00 1.00 MPOA Custody Corporals 4.00 4.00 MPOA Custody Officer 10.00 10.00 MPOA POLICE 98.00 98.00 PARKS Parks, Culture & Recreation Director 1.00 1.00 Management Parks, Culture & Recreation Assistant Director 1.00 1.00 Management Parks Maintenance Manager 1.00 1.00 Management KBCC Manager 1.00 1.00 Management Recreation Coordinator 2.00 2.00 Non-represented Athletic Coordinator 1.00 1.00 Non-represented Administrative Secretary 1.00 1.00 Teamsters Parks Program Clerk 1.00 1.00 Teamsters Lead Worker 1.00 1.00 Teamsters Maintenance Worker II 4.00 4.00 Teamsters PARKS 14.00 14.00 CITY OF MARYSVILLE - PERSONNEL SUMMARY 2017/2018 BUDGET ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET PERSONNEL SUMMARY 8-4 DEPARTMENT POSITION FTE GRADE SCHEDULE ENGINEERING City Engineer 1.00 1.00 Management Project Managers 2.00 2.00 Management Project Engineer 2.00 2.00 Non-represented Engineering Project Aide 1.00 1.00 Non-represented Engineering Technician 2.00 2.00 Non-represented Traffic Engineer 1.00 1.00 Non-represented Signal Technician/Electrician 1.00 1.00 Non-represented Sr Traffic Control Systems Tech 1.00 1.00 Teamsters Traffic Control Systems Tech 1.00 1.00 Teamsters Maintenance Worker II - Traffic 1.00 1.00 Teamsters ENGINEERING 13.00 13.00 STREET Streets/Surface Water Manager 0.50 0.50 Management Lead Worker II 1.00 1.00 Teamsters Lead Worker I 1.00 1.00 Teamsters Maintenance Worker II 8.00 8.00 Teamsters Maintenance Worker I 4.00 4.00 Teamsters STREET 14.50 14.50 UTILITIES Public Works Director 1.00 1.00 Management Public Works Assistant Director 1.00 1.00 Management Operations Manager 0.50 0.50 Management Streets//Water Construction 0.50 0.50 Management PW Administrative Services Manager 1.00 1.00 Management SCADA/Telemetry Administrator 1.00 1.00 Non-represented Financial Analyst 1.00 1.00 Non-represented Project Engineer 1.00 1.00 Non-represented GIS Administrator 1.00 1.00 Non-represented GIS Analyst 1.00 1.00 Non-represented Lead Worker II 3.00 3.00 Teamsters Lead Worker I (formerly Heavy Equipment Operators) 2.00 2.00 Teamsters Maintenance Worker II 18.00 18.00 Teamsters Maintenance Worker I 3.00 3.00 Teamsters Meter Reader/Repair 1.00 1.00 Teamsters Water Quality Specialist 3.00 3.00 Teamsters Water Quality Manager 1.00 1.00 Management Surface Water Administrator 1.00 1.00 Non-represented Surface Water Specialists 1.00 1.00 Non-represented Surface Water Inspector 1.00 1.00 Non-represented Permit Coordinator 0.50 0.50 Non-represented WWTP Lead 3.00 3.00 Teamsters WWTP Operator 3.00 3.00 Teamsters WWTP Tech II 1.00 1.00 Teamsters WWTP Tech I 2.00 2.00 Teamsters Administrative Secretary 1.00 1.00 Teamsters Program Clerk 2.50 2.50 Teamsters UTILITIES 56.00 56.00 CITY OF MARYSVILLE - PERSONNEL SUMMARY 2017/2018 BUDGET ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET PERSONNEL SUMMARY 8-5 DEPARTMENT POSITION FTE GRADE SCHEDULE SOLID WASTE Operations Manager 0.50 0.50 Management Solid Waste Collector/Lead 2.00 2.00 Teamsters Solid Waste Collectors 6.00 6.00 Teamsters SOLID WASTE 8.50 8.50 FLEET SERVICES Fleet/Facilities Manager 0.50 0.50 Management Lead Worker II 1.00 1.00 Teamsters Procurement/Dist Assistant 1.00 1.00 Teamsters Equipment Mechanic 4.00 4.00 Teamsters FLEET SERVICES 6.50 6.50 FACILITY MAINTENANCE Fleet/Facilities Manager 0.50 0.50 Management Facilities Maintenance Worker II 2.00 2.00 Teamsters FACILITY MAINTENANCE 2.50 2.50 COMPUTER SERVICES IS Manager 1.00 1.00 Management Network Administrator 1.00 1.00 Non-represented System Analyst 2.00 2.00 Non-represented Computer Support Technician I 1.00 1.00 Non-represented Confidential Administrative Assistant 0.75 0.75 Non-represented COMPUTER SERVICES 5.75 5.75 TOTAL 282.25 282.25 CITY OF MARYSVILLE - PERSONNEL SUMMARY 2017/2018 BUDGET ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET PERSONNEL SUMMARY 8-6 LABOR RELATIONS The following bargaining units represent the majority of City of Marysville employees: • Teamsters Local Union No. 763 represents about 35 clerical and 77 non-clerical employees. The Teamsters contract expires on December 31, 2017. • Marysville Police Officers Association (MPOA) represents about 11 sergeants, 50 commissioned law enforcement officers and 16 custody officers/community service officer. The MPOA contract expires December 31, 2019. The City also employs approximately 93 non-represented/managers/directors employees and up to 60 seasonal/day laborers at different peak seasons of the year. Labor Agreement Expiration 2017 Salary Increases: MPOA 2.5% Teamsters 2.0% Non-Represented 2.5% Management/Directors 2.5% Union 2017 2019 Teamsters Local Union No. 763 X Marysville Police Officers Association (MPOA) X ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET PERSONNEL SUMMARY 8-7 2.5 % increase PAY CODE TITLE D-1 POLICE CHIEF & PUBLIC WORKS DIRECTOR 10,314 13,878 FINANCE DIRECTOR COMMUNITY DEVELOPMENT DIRECTOR PARKS & RECREATION DIRECTOR 9,773 13,364 CITY ATTORNEY D-3 HUMAN RESOURCES DIRECTOR 9,502 12,849 DIRECTOR PAY GRID - 2017 PAY RANGE D-2 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET PERSONNEL SUMMARY 8-8 2.5% increase PAY CODE TITLE Step 0 Step 1 Step 2 Step 3 Step 4 Step 5 M1 5,177 5,461 5,762 6,078 6,414 6,766 M2 Community Center Manager, Assistant Court Administrator 5,432 5,732 6,047 6,380 6,731 7,101 M3 PW Administrative Services Manager 5,708 6,021 6,352 6,702 7,069 7,460 M4 Waste Water Treatment Plant Supervisor 5,992 6,322 6,669 7,036 7,424 7,832 M5 Park Maint Manager, Prosecutor 6,292 6,638 7,003 7,389 7,795 8,223 M6 Project Manager I 6,607 6,970 7,354 7,758 8,185 8,635 M7 Building Official, Traffic Engineer, Fleet/Facility Maintenance Manager, Assistant Director of Parks, Culture and Recreation 6,938 7,319 7,721 8,145 8,594 9,067 M8 Assistant City Engineer, IS Manager, PW Operations Manager, Court Administrator, Financial Planning Manager, Financial Operations Manager, Planning Manager - Land Use, Water Resources Manager, Streets/Solid Waste Manager 7,284 7,686 8,107 8,554 9,023 9,520 M9 Engineering Services Manager - Land Development 7,649 8,069 8,513 8,980 9,476 9,995 M10 Assistant Finance Director, City Engineer, PW Superintendent, Deputy City Attorney 8,031 8,473 8,938 9,429 9,948 10,495 M11 Police Lieutenant 8,432 8,895 9,385 9,902 10,445 11,021 M12 Police Commander, Assistant Public Works Director 8,853 9,341 9,854 10,396 10,967 11,571 M13 Assistant Police Chief 9,296 9,808 10,347 10,916 11,515 12,150 MANAGEMENT PAY GRID 2017 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET PERSONNEL SUMMARY 8-9 2.5% increase N1 3,671 3,855 4,048 4,251 4,463 4,686 4,921 N2 3,855 4,048 4,251 4,463 4,686 4,921 5,166 N3 4,048 4,251 4,463 4,686 4,921 5,166 5,425 N4 4,251 4,463 4,686 4,921 5,166 5,425 5,695 N5 4,463 4,686 4,921 5,166 5,425 5,695 5,980 N6 4,686 4,921 5,166 5,425 5,695 5,980 6,280 N7 4,921 5,166 5,425 5,695 5,980 6,280 6,593 N8 5,166 5,425 5,695 5,980 6,280 6,593 6,924 N9 5,425 5,695 5,980 6,280 6,593 6,924 7,269 N10 5,695 5,980 6,280 6,593 6,924 7,269 7,633 N11 5,980 6,280 6,593 6,924 7,269 7,633 8,014 Senior Planner, Risk/Emergency Management Officer Deputy City Clerk Engineering Project Aide, Probation Officer, Police/Legal Confidential Administrative Assistant, HR Specialist I Engineering Tech, Associate Planner, Development Services Tech., Code Enforcement Officer, Bldg Inspector, HR Specialist II, Executive Assistant/Analyst, Surface Water Specialist, Surface Water Inspector, Construction Inspector, Safety/Training Officer Athletic Coordinator, Recreation Coordinator, Electrical Inspector, Sr. Construction Inspector Financial Analyst, HR Analyst, Computer Network Administrator, GIS Analyst, Plan Exam/Senior Bldg Inspector, Crime Analyst, Information Systems Analyst, NPDES Coordinator, Executive Program Analyst Assoc Engineer III/CD, GIS Administrator, SCADA/Telemetry Administrator, Project Engineer, Communications Officer, Surface Water Administrator Step 5 Step 6 Confidential Administrative Assistant Computer Support Tech I Planning Assistant NON-REPRESENTED PAY GRID 2017 PAY CODE TITLE Step 0 Step 1 Step 2 Step 3 Step 4 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET PERSONNEL SUMMARY 8-10 TEAMSTERS PAY GRID – 2017 2% increase Job Classification PAY CODE Step 0 Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Program Clerk 2 3,442 3,583 3,730 3,881 4,043 4,208 4,372 Procurement & Distribution Asst/Program Asst 3 3,858 4,015 4,184 4,354 4,533 4,717 4,901 Program Specialist 5 3,910 4,071 4,239 4,412 4,594 4,781 4,965 Accounting Technician 6 3,938 4,102 4,269 4,444 4,630 4,817 5,002 Maintenance Worker I 6-1 3,920 4,083 4,250 4,424 4,607 4,795 4,978 Property/Evidence Specialist 7 4,076 4,243 4,416 4,596 4,785 4,982 5,175 Meter Reader/Repair 8 4,564 4,750 4,943 5,150 5,358 5,580 5,795 Administrative Secretary 9 4,083 4,251 4,424 4,606 4,794 4,992 5,185 Senior Accounting Technician 10 4,440 4,622 4,813 5,007 5,210 5,428 5,638 Program Lead 11 4,286 4,464 4,645 4,836 5,034 5,240 5,441 Traffic Control Systems Tech 14 4,744 4,940 5,143 5,352 5,571 5,800 6,026 Facilities/Maintenance Worker II 16-1 4,564 4,750 4,943 5,150 5,358 5,580 5,795 WWTP Maint Technician I 17 4,628 4,822 5,017 5,222 5,436 5,659 5,877 Wtr Qual Connect 18 4,809 5,005 5,211 5,425 5,646 5,879 6,107 Lead Worker I 20 4,877 5,081 5,287 5,504 5,731 5,966 6,198 Equipment Mechanic 21 4,857 5,052 5,258 5,476 5,700 5,931 6,162 WWTP Operator 22 5,056 5,264 5,481 5,706 5,940 6,183 6,422 WWTP Maint Technician II 23 5,080 5,287 5,504 5,729 5,966 6,208 6,450 Lead Worker II 24 5,278 5,495 5,720 5,954 6,199 6,454 6,705 Water Quality/WWTP Lead 25 5,459 5,682 5,915 6,156 6,409 6,672 6,931 Sr Traffic Control Systems Tech 26 5,571 5,800 6,037 6,285 6,543 6,813 7,074 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET PERSONNEL SUMMARY 8-11 CITY OF MARYSVILLE 2017 MPOA - (OFFICERS & SERGEANTS) Pay Grid 2.5% increase PAY CODE Step 0 Step 1 Step 2 Step 3 Step 4 Step 5 Police Officers 5,497 5,707 5,912 6,234 6,593 6,855 Police Sergeant 7,750 8,089 Entry Police 4,947 CITY OF MARYSVILLE 2017 MPOA - (CUSTODY OFFICER, CORPORAL & COMMUNITY SERVICE OFFICER) Pay Grid 2.5% increase PAY CODE Step 0 Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Community Service Officer 4,371 4,550 4,736 4,930 5,133 5,343 5,551 Custody Sergeant 6,071 6,251 Custody Corporal 5,804 5,972 Custody Officer 4,481 4,672 4,836 5,005 5,202 5,420 5,581 ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET PERSONNEL SUMMARY 8-12 ---PAGE BREAK--- SUPPLEMENTAL ---PAGE BREAK--- CITY OF MARYSVILLE 2017-18 BIENNIAL BUDGET SUPPLEMENTAL INFORMATION 9-1 City of Snohomish Year Marysville County 2016 64,940 772,860 2015 64,140 757,600 2014 62,600 741,000 2013 62,100 730,500 2012 61,360 722,900 2011 60,660 717,000 2010 60,020 713,335 2009* 57,530 704,300 2008 37,060 696,600 2007 36,210 686,300 2006 32,150 671,800 * 2009 includes 20,000 population for Central Marysville Anexation, completed on 12/30/09 Source: Washington State Office of Financial Management April 1st population estimates City of Snohomish Year Marysville County 2017 6,425,149,097 105,036,086,924 2016 5,976,816,814 96,080,092,915 2015 5,483,698,785 88,260,207,637 2014 4,869,342,321 79,448,742,407 2013 4,476,525,057 72,621,622,520 2012 4,769,475,472 76,647,037,592 2011* 5,357,774,475 85,710,607,564 2010 4,437,265,961 94,125,212,678 2009 4,757,617,453 101,983,434,446 2008 4,523,054,199 99,315,203,205 2007 3,556,972,155 84,124,564,644 2006 2,652,413,969 68,597,770,547 Source: Snohomish County Assessor's Office * 2011 is the first year that the Central Marysville Anexation is computed in total Assessed Value POPULATION ASSESSED PROPERTY VALUE ---PAGE BREAK--- CITY OF MARYSVILLE 2017-18 BIENNIAL BUDGET SUPPLEMENTAL INFORMATION 9-2 Private Employers Product Service Employees Boeing Aircraft manufacturing 38,000 Providence Regional Medical Center Medical services 3,500 Tulalip Tribes Enterprises Real estate, Retail, Gaming 3,200 Premera Blue Cross Health Insurer 2,400 Everett Clinic Health care 2,150 Walmart Retail 2,056 Swedish Edmonds Hospital Health care 1,850 Philips Medical Systems Ultrasound technology 1,800 Fred Meyer Retail-Grocery 1,650 Safeway Retail-Grocery 1,350 Fluke Corp. (Danaher) Electronic test & measurement 1,200 Aviation Technical Services Aircraft repair/maintenance/parts 1,000 Full Time Equivalent Source: Economic Alliance Snohomish County as of April 2015 Public Employers Employees Naval Station Everett U.S. Navy Base 6,500 Washington State (includes colleges) State Government 5,400 Snohomish County Government County Government 2,700 Everett School District School District 2,025 Edmonds School District School District 1,865 Marysville School District School District 1,693 City of Everett City Government 1,327 Mukilteo School District School District 1,600 Monroe Correctional Complex State Department of Corrections 1,000 Snohomish PUD (electric utility) Electric Utility 976 Community Transit Public Transit 650 Edmonds Community College Higher Education 615 Everett Community College Higher Education 600 Cascade Valley Hospital Medical 430 Full Time Equivalent Source: Economic Alliance Snohomish County as of April 2015 2015 LARGEST PRIVATE EMPLOYERS - SNOHOMISH COUNTY 2015 LARGEST PUBLIC EMPLOYERS - SNOHOMISH COUNTY ---PAGE BREAK--- CITY OF MARYSVILLE 2017-18 BIENNIAL BUDGET SUPPLEMENTAL INFORMATION 9-3 Employers Product Service Employees Marysville School District Education 1,693 Zodiac Aerospace supplier; composites 670 Wal-Mart Retail-Variety 295 City of Marysville City Government 266 Fred Meyer Retail - Variety 207 The Everett Clinic Health Care 172 Marysville Care Center Health Care Center 162 Target Retail - Variety 157 Winco Foods Grocery/Pharmacy 145 Costco Retail-Warehouse Club 133 Safeway Grocery/pharmacy 118 Madeline Villa Health Care Health care center 107 Full Time Equivalent Includes all certified and classified employees Source: City of Marysville, Individual Employers and Greater Marysville / Tulalip Chamber of Commerce 2015 MAJOR EMPLOYERS WITHIN THE CITY OF MARYSVILLE ---PAGE BREAK--- CITY OF MARYSVILLE 2017-18 BIENNIAL BUDGET SUPPLEMENTAL INFORMATION 9-4 ---PAGE BREAK--- GLOSSARY ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GLOSSARY 10-1 BUDGET GLOSSARY Accountability (Accountable): The state of being obliged to explain one’s actions, to justify what one does. Accountability requires governments to answer to the citizenry to justify the raising of public resources and the purposes for which they are used. Accounting Period: A period at the end of which and for which financial statements are prepared. Accounting System: The total set of records and procedures used to record, classify, and report information on the financial status and operations of an entity. Accrual Basis: The basis of accounting under which transactions are recognized when they occur, regardless of the timing of related cash receipts and disbursements. Actual: Monies which have already been used or received as opposed to budgeted monies which are estimates of possible funds to be spent or received. Actuarial Study: A statistical analysis of the future costs associated with pension programs, along with a recommended annual program to meet these costs. Appropriation: A legal authorization granted by the City Council to make expenditures and to incur obligations for a specific purpose or program. Usually granted for a one-year period. Appropriation Ordinance: The official enactment by the City Council giving the legal authority for City officials to obligate and expend resources. Arbitrage: The additional investment earnings a municipality receives by borrowing (issuing bonds) at tax exempt rates and investing the proceeds at higher yielding taxable rates. The difference is the arbitrage amount which must be paid to the IRS. Assessed Valuation: The estimated value placed upon real or personal property as the basis for levying property taxes. Audit: An examination to determine the accuracy and validity of records and reports by an agency whose duty it is to make sure the City conforms with established procedures and policies. BARS: Stands for Budgeting, Accounting, Reporting System. The manual the State of Washington requires governmental entities counties and cities) to use. Base Budget: The ongoing cost to maintain the current level of service. Inflation is included in the budget without increasing any level of service. Benefits: The City provided employee benefits such as social security insurance, retirement, worker's compensation, life insurance, medical insurance and dental insurance. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GLOSSARY 10-2 Bond: A written promise to pay a specific sum of money (principal) at a specified future date along with periodic interest rate. Bonds are typically used for long-term debt to pay for a particular capital expenditure. Budget: A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. Budget Calendar: The schedule of key dates involved in the process of adopting and then executing an adopted budget. Budget Hearing: The public hearings conducted by City Council to consider and adopt the annual budget. Budget Policy: An overall plan to guide present and future courses of action regarding the coordination of revenues and expenditures. Capital Assets: Assets of significant value which have a useful life of several years. Also referred to as fixed assets. Capital Budget: Major capital improvements which are beyond the routine operation of the city are budgeted under separate capital project funds. These projects, which often require more than one year for completion, include items such as expansion of treatment plants and reconstruction of intersections. In total, these projects are referred to as the Capital Budget and are not included in the annual operating budget. Capital Improvement Program (CIP): A plan for capital expenditures to be incurred each year over a fixed period of years, identifying the expected beginning and ending date, and the amount to be expended in each year and the method of financing those expenditures. Capital Outlays: Annual operating expenditures for the acquisition of, or addition to, fixed assets. These expenditures must cost more than $1,000, including construction projects, land acquisition, major renovations or repairs to existing grounds or facilities, and equipment purchases. Capital Projects: Projects which purchase or construct capital assets. Typically a capital project encompasses a purchase of land and/or the construction of a building or facility. Cash Basis Accounting: The method of accounting where revenues are recorded when received and expenditures are recorded when paid. Certificate of Participation (COP): A type of lease-purchase financing wherein the bank serving as Trustee issues Certificates of Participation representing an undivided proportionate interest in the construction or purchase of real property. The City leases the property from the Trustee with an option to purchase at the end of the lease term. The COP owners receive proportionate shares of the stream of revenue paid by the City under the lease. COPs are backed by the full faith, credit and resources of the City. Contingency: A budgetary reserve set aside for emergencies or unforeseen expenditures. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GLOSSARY 10-3 Councilmanic Bonds: Bonds issued with the approval of the City Council, as opposed to bonds which must be approved by public vote. Councilmanic bonds must not exceed 0.75 percent of the assessed valuation. Debt Service: The annual payment of principal and interest on the City's indebtedness. Deficit: The excess of the liabilities of a fund over its assets. The excess of expenditures over revenues during an accounting period; or, in the case of proprietary funds, the excess of expense over income during an accounting period. Depreciation: The periodic expiration of an asset’s useful life. Depreciation is a requirement, in proprietary type funds (such as enterprise and internal service funds). EMS: Emergency Medical Services. Encumbrance: The commitment of appropriated funds to purchase an item or service. Enterprise Fund: A type of proprietary fund containing the activities of funds where the intent is for the direct beneficiaries to pay for all costs of the fund through fees, or where a periodic determination of revenues and expenses is desired by management. Expenditures: Where accounts are kept on the accrual or modified accrual basis of accounting, the costs of goods received or services rendered whether cash payments have been made or not. Where accounts are kept on a cash basis, expenditures are recognized only when the cash payments for the above purposes are made. Fiscal Year: Any yearly accounting period, without regard to its relationship to a calendar year. The fiscal year for the City of Everett begins on January 1 and ends on December 31. FTE: Stands for Full-time Equivalent. A numerical expression which indicates the amount of time a position has been budgeted for. A position budgeted at 40 hours per week for 12 months equals 1.0 FTE. Other frequently budgeted levels are 20 hours per week FTE) to show a position that has been split between two funds because the employee's responsibilities directly affect two funds. Fund: An accounting entity with its own self-balancing set of accounts recording cash and/or other sources of revenues against expenditures for specific activities. Fund Balance: The excess of an entity's assets over its liabilities in a particular fund. A negative fund balance is sometimes called a deficit. GAAFR: Stands for Governmental Accounting, Auditing and Financial Reporting. The "blue book" is published by the Government Finance Officers Association to provide detailed guidance for the application of accounting principals for government. GAAP: Stands for Generally Accepted Accounting Principles, which are accounting and reporting standards used for both private industry and government. GASB: Government Accounting Standards Board regulates the rules and standards for all governmental units. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GLOSSARY 10-4 General Fund: The City's principal operating fund, which is supported by taxes, fees, and other revenues that may be used for any lawful purpose. The fund of the City that accounts for all activity not specifically accounted for in other funds. Includes such operations as police, fire, engineering, planning, finance and administration. General Obligation Bonds: Bonds for which the full faith and credit of the issuing government are pledged for payment. Grants: A contribution of assets (usually cash) by one governmental unit or other organization to be used or spent for a specified purpose, activity, or facility. Typically, these contributions are made to local governments from the State and Federal governments. IAC: Inter-agency Committee for Outdoor Recreation Interfund Services/Revenue: The term "interfund" refers to transactions between individual Funds of the City rather than transactions between the City and private companies, other governments or vendors. From a budgeting and accounting perspective, the service provider Purchasing) will budget for both the cost of providing service and the revenue received from the service receiver Utilities) for the service. In other words, one fund would be the customer of another and both budgets must reflect this provider- customer relationship. As can be seen from this description, interfund activities inflate both expenditures and revenues; this causes what we refer to as "double budgeting." Interfund Transfers: Amounts transferred from one City fund to another. Intergovernmental Revenue: Grants, entitlements, shared revenues and payment for goods and services by one government to another. Internal Service Funds: A type of proprietary fund which accounts for the goods and services which are provided to other units of the City and payment by the benefiting unit is intended to fund the costs of providing such services. Levy: To impose a tax, special assessment or service charge for the support of government activities. The term most commonly refers to the real and personal property tax levy. Levy Rate: The rate at which taxes, special assessments or service charges are imposed. For example, the real and personal property tax levy is the rate at which property is taxed per $1,000 of assessed valuation. The rate is determined by calculating the ratio of the maximum amount of property tax revenue allowable under state law and the total assessed valuation within the taxing district. LEOFF: A state retirement system for law enforcement and the fire fighter personnel of the City. Liability: Debt or other legal obligation arising out of transactions in the past which must be liquidated, renewed or refunded at some future date. Licenses and Permits: Charges for the issuance of licenses and permits. Licenses are required by municipalities for selected trades, occupations and other activities for regulatory purposes. Permits are issued to aid regulation of new business activities. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GLOSSARY 10-5 L.I.D.: Stands for Local Improvement District. A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. Mandate: A requirement imposed by one unit of government on another unit of government. Modified Accrual Accounting: A basis of accounting in which expenditures are accrued but revenues are accounted for on a cash basis. This accounting technique is a combination of cash and accrual accounting since expenditures are immediately incurred as a liability while revenues are not recorded until they are actually received or are "measurable" and "available for expenditure". Since this type of accounting basis is a conservative financial approach, it is recommended as the standard for most governmental funds. Non-departmental Expenditures: Expenditures that are not directly related to the operations of a single City department. Object of Expenditure: Expenditure classifications based upon the types or categories of goods and services purchased. Typical objects of expenditure include personnel services (wages and salaries), contracted services (utilities, maintenance contracts, etc.) supplies and materials, and capital outlays. Operating Budget: The annual appropriation to maintain the provision of City services to the public. Operating Transfer In: Transfer from other funds which are not related to rendering of service. Other Services and Charges: A basic classification for services other than personnel services which are needed by the City. This budget item includes professional services, communication, travel, advertising, rentals and leases, insurance, public utility services, repairs and maintenance, and miscellaneous. Performance Objectives: A statement that describes in specific and measurable terms the results that the program is expected to achieve within a certain time-frame. Preantepenultimate: Fourth from the last. Program: A broad function or area of responsibility of government services. It is a basic organizational unit of government that is composed of a group of specific activities and operations directed at attaining a common purpose or goal. Proprietary Fund: See Enterprise Fund. Proposed Budget: The recommended and unapproved City budget submitted to the City Council and public in October/November of each year. PERS: Stands for Public Employees Retirement System provided for all City employees, other than law enforcement and fire fighter personnel, by the State of Washington. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GLOSSARY 10-6 Reappropriation: A legal authorization granted by the City Council to reappropriate expenditures to the current budget year for a specific purpose or program that was budgeted but unexpended at the end of the prior year. Reserve: A segregation of assets to provide for future use toward a specified purpose. Resources: Total dollars available for appropriations including estimated revenues, fund transfers and beginning fund balances. Revenue: Income received by the City to support programs or services to the community. It includes such items as taxes, fees, user charges, grants, fines, forfeits, interest income and miscellaneous revenue. Revenue Estimate: A formal estimate of how much revenue will be earned from a specific source for some future period; typically, a year. Salaries and Wages: Amounts paid for services rendered by employees in accordance with rates, hours, terms and conditions authorized by law or stated in employment contracts. This category also includes overtime and seasonal help. Service Measures: Specific quantitative measures of work performed within an activity or program total miles of streets cleaned). Also a quantitative measure of results obtained through a program or activity reduced incidence of vandalism due to new street lighting program). Special Assessment Debt: Principal and interest on bonds related to Local Improvement Districts. This type of debt is callable when money is available to make payments which occurs when prepayments are received from property owners. The City budgets as if the entire debt will be paid in the current year, although this is highly unlikely. Special Revenue Funds: General government funds where the source of revenue is dedicated to a specific purpose. Strategic Outlook: Document created and used by the City of Everett for long-range budget planning. Supplemental Appropriation: An appropriation approved by the Council after the initial budget appropriation. Taxes: Compulsory charges levied by a government 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, or charges for services rendered only to those who pay, for example, sewer service charges. Transfers: Internal movements of revenue and expenses among funds in the budget to provide needed sources of funding for expenses incurred on behalf of another fund. Trust Fund: Funds used to account for assets held by a government in a trustee capacity for individuals, private organizations, other governments, and/or other funds. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GLOSSARY 10-7 Working Capital: The year-end balance of current assets less current liabilities. Workload Measure: A unit of measure to identify the amount of work or product generated from specific activities. They form the basis for determining the unit’s success at reaching its performance objectives. ---PAGE BREAK--- CITY OF MARYSVILLE 2017-2018 BIENNIAL BUDGET GLOSSARY 10-8