Finance Standing Committee Meeting 3:30 p.m. Council/8-8-12 Finance... · The next Finance Standing...

Finance Standing Committee Meeting

Wednesday, August 8, 2012

3:30 p.m.

Committee Members

Rick Almberg, Chairman

Bob Severns

Beth Munns

1. Public Comment, (if allowed by the Chair)

2. Review of June 13, 2012 Meeting Notes

3. Sales Tax Report

4. Second Quarter Financial Report

5. Utility Rates: HDR Review of Current Financial Positions

6. Upcoming Council Actions:

a. Credit Card Fees Ordinance

b. Noise Permit Ordinance

c. Fiscal Emergency Discussion

d. Lodging Tax Referral to Committee: 45-day rule

e. Property Tax Adjustment

7. Other Business

8. Next Meeting – September 12, 2012

9. Adjourn

6/13/12 Finance Standing Committee Page 1 of 3

Regular Meeting – Finance Standing Committee Wednesday, June 13, 2012, 3:30 p.m. City Hall Council Chambers CALL TO ORDER Councilmember Almberg called the meeting to order at 3:30 p.m. IN ATTENDANCE Councilmember Rick Almberg, Chair Doug Merriman, Finance Director Councilmember Bob Severns Larry Cort, Interim City Administrator Councilmember Beth Munns Cathy Rosen, Public Works Director VISITORS IN ATTENDANCE Ed Wilkins PUBLIC COMMENTS No public comments. NOTES No changes to the 5/16/12 meeting notes. SALES TAX UPDATE Mr. Merriman reviewed the current period data (which represents March 2012) at -11.9%, and the year-to-date percentage change at -8.3%. The last twelve months' column reflects $2,553,902. $2.7 million had been the budgeted prediction. Mr. Merriman reviewed specific groups noting the minus figures are broad and not reflecting one sector or project; the level of spending is driving the sales tax down. Discussion followed regarding the budget and if there is a present need to adjust the budget, the need to prepare for 2013 with budget discussions forthcoming beginning with the budget environment Council workshop tomorrow, and the receipt of revenues that have not been routine (EMS services, as example). Discussion continued regarding the dollar figure represented by -8.3%. The year-to-date columns, this year and last year, show a difference of $91,070. Mr. Merriman noted that the City may end up $200,000 to $220,000 below last year. Discussion followed about liquor tax revenues sources (Liquor Control Board and Liquor Excise Tax). Liquor Control Board Tax revenues will remain in place and amount to approximately $190,000 per year. Concern is with the Liquor Excise Tax revenues from which the State will now take half.


Discussion continued about project sales tax no longer being received (Pioneer Way Reconstruction Project, Oak Harbor School District Project, and Marina Projects) and the effect of discretionary income loss in the community. Debt levels are coming down, savings are coming up, the GDP is up by two percent, but unemployment has also risen. There are more goods available than the labor market can purchase. Mr. Merriman will cover the budget environment in tomorrow night's Council workshop. Discussion followed regarding department head terminations and costs ($500,000 - $600,000) and if the Mayor has a recovery strategy. Mr. Merriman has not had that discussion and did not want to speak for the Mayor. Investment Report Mr. Merriman talked about the investment report; specifically the trading portfolio, investments coming due every quarter, the State Investment Pool (SIP - State manages it, cities invest, and it provides a one day turn-around), the Municipal Investment Account (MIA), and collateralization. The weighted average yield for MIA is only 0.0300%. Liquidity must be maintained to pay the City's bills. The trading portfolio was reallocated on June 7th and June 8th. The State Investment Pool (SIP) has been reduced along with the Municipal Account (MIA). Previously (May 2012), the weighted average yield was 0.1914% and now it is 0.3255%. This will bring in $60,000 to $70,000 more per year, the City's liquidity was increased, and the City now has a much better investment mix. The Committee complimented Mr. Merriman for his work on getting a better return for the City. Whidbey Island Marathon Contract This agenda bill will come forward at City Council's June 18, 2012 meeting. The contract is similar to last year's contract, but an incentive has been added to grow the event. The contract's term went from ten to eleven months but the total remained the same. The Mayor also want the Marathon Coordinator to attend three different expo's which has been added to the contract's scope of work, and there is a provision for travel costs with prior approval. Discussion followed about tying the Marathon into a year-long promotion for wellness. The Committee asked if the Marathon has been purchased in full now (yes), and the event's net income. Mr. Merriman talked about volunteer time and sponsorships and the Committee asked about indirect monies resulting from the Marathon (hotels are booked early, restaurants are full, generation of 2% monies) and use of the Marathon registration form to conduct a small survey on distance traveled to participate, overnight stay days, spending in restaurants). The Chamber of Commerce could help with these statistics. Budget Discussion Mr. Merriman gave a brief overview of what will be presented at tomorrow evening's Council workshop on the budget environment and handouts will be available then.


The Committee asked about budget projections, the possibility of keeping reserves at 20% rather than 16.67% (Mr. Merriman noted the State's recommendation is 15% and neighboring cities average 8% to 12%; Oak Harbor adopted, by ordinance, 16.67%), and discussion regarding use of a stabilization policy/fund. Discussion followed about a strategy from the Mayor, increasing the reserve and further protecting it with a stabilization policy, and remaining proactive with a plan in place. Mr. Merriman noted that the end of November is the targeted month to have a budget in place and that the use of a stabilization arrangement is not only a dollar amount but includes defining parameters of what could be covered. Other Business No discussion of other business. Mr. Almberg offered this Teddy Roosevelt quote: "I had to keep the fraction constant, and if I was not able to increase the numerator, then I must reduce the denominator." Next Meeting The next Finance Standing Committee meeting is July 11, 2012, 3:30 p.m., City Council Chambers. Adjourn The meeting adjourned at 4:30 p.m. Notes were taken by Connie Wheeler City Clerk

TAXTOOLS Report R03 GROUP ANALYSIS BY SIZE 08/08/12

1Page No:

This Year % Chg This Year % Chg

Sales Tax Data

NameGroup

Last 12

Months

Current Period: 201205 Actual Basis, Revenue Amounts

Current Period Year To Date

Last Year

Run Date:

Last Year

1503 City of Oak Harbor

377,220 226,620 220,260 29,990 29,650General Merchandise Stores452 -1.1 -2.8

320,475 185,953 183,517 29,019 26,359Food Services, Drinking Places722 -9.2 -1.3

238,754 127,080 132,989 22,127 24,444Building Material and Garden444 10.5 4.6

159,637 93,228 92,283 11,476 15,649Motor Vehicle and Parts Dealer441 36.4 -1.0

124,974 68,143 72,965 9,601 12,466Food and Beverage Stores445 29.8 7.1

109,121 70,291 47,927 9,505 6,384Specialty Trade Contractors238 -32.8 -31.8

106,694 68,234 61,980 9,082 7,853Miscellaneous Store Retailers453 -13.5 -9.2

106,450 56,860 57,653 8,700 8,115Telecommunications517 -6.7 1.4

86,735 46,760 55,725 6,094 6,465Nonstore Retailers454 6.1 19.2

76,971 71,670 38,873 8,370 8,420Construction of Buildings236 0.6 -45.8

70,905 46,234 42,811 5,215 4,892Electronics and Appliances443 -6.2 -7.4

63,204 40,363 36,911 4,165 6,091Wholesale Trade, Durable Goods423 46.2 -8.6

55,670 34,290 32,826 5,007 4,800Wholesale Trade, Nondurable424 -4.1 -4.3

53,077 29,747 30,456 4,440 4,837Gasoline Stations447 8.9 2.4

51,033 26,867 28,968 3,275 3,384Repair and Maintenance811 3.3 7.8

44,515 26,360 26,184 3,908 3,962Health and Personal Care Store446 1.4 -0.7

44,354 23,104 26,253 3,331 4,803Economic Programs Admin926 44.2 13.6

43,270 24,729 24,232 3,686 3,915Administrative and Support Svc561 6.2 -2.0

42,125 19,921 22,954 2,911 2,804Professional, Scientific, Tech541 -3.7 15.2

41,353 15,939 18,980 2,573 3,721Accommodation721 44.6 19.1

38,094 25,005 20,209 3,121 2,635Furniture and Home Furnishings442 -15.6 -19.2

37,010 19,799 21,032 2,738 3,905Rental and Leasing Services532 42.6 6.2

36,933 21,429 22,403 2,574 3,066Clothing and Accessories448 19.1 4.5

27,505 17,776 15,331 3,309 2,042Amusement, Gambling, and Rec713 -38.3 -13.8

25,720 15,518 14,639 2,067 1,695Sporting Goods, Hobby, Books451 -18.0 -5.7

21,483 12,242 12,357 1,569 1,254Personal and Laundry Services812 -20.1 0.9

17,072 7,994 8,684 1,488 1,782Wood Product Manufacturing321 19.8 8.6

16,791 27,021 8,408 2,974 4,434Heavy and Civil Construction237 49.1 -68.9

14,532 8,059 8,636 1,199 1,409Insurance Carriers and Related524 17.5 7.2

14,234 29,582 3,102 3,958 709Nonclassifiable Establishments999 -82.1 -89.5

7,324 5,357 3,623 711 178Educational Services611 -74.9 -32.4

6,956 3,141 3,563 518 584Food Manufacturing311 12.8 13.4

6,389 4,632 3,544 352 472Publishing Industries511 34.2 -23.5

5,896 2,811 3,531 430 555Real Estate531 28.9 25.6

5,318 2,471 2,569 164 419Utilities221 155.8 4.0

5,037 2,910 3,090 495 436Religious, Grantmaking, Civic813 -11.9 6.2

4,952 517 3,420 49 69Ambulatory Health Care Service621 42.3 562.0

4,918 4,588 2,525 637 122Furniture and Related Products337 -80.9 -45.0

4,258 2,456 2,352 365 476Credit Intermediation522 30.3 -4.2

3,019 2,613 1,391 541 260Nonmetallic Mineral Products327 -51.9 -46.8

2,512 0 2,512 0 0Transit and Ground Passengers485 0.0 0.0

2,418 1,084 900 88 71Fabricated Metal Product Manuf332 -18.6 -17.0

2,403 1,687 1,376 184 191Printing and Related Support323 3.7 -18.4

2,027 1,030 1,146 116 189Transportation Support488 64.0 11.3

2,004 1,561 492 100 59Miscellaneous Manufacturing339 -40.8 -68.5

1,883 289 1,650 3 1Transportation Equipment Man336 -78.7 471.7

1,865 611 1,377 106 390Waste Management, Remediation562 266.5 125.5

1,772 1,169 1,009 226 225Motion Picture, Sound Record512 -0.4 -13.7

1,708 88 1,646 10 340Broadcasting (except Internet)515 3212.2 1761.1

1,473 2,373 339 2,048 58Wholesale Electronic Markets425 -97.2 -85.7

1,176 856 527 121 47Beverage and Tobacco Products312 -61.2 -38.4

TAXTOOLS Report R03 GROUP ANALYSIS BY SIZE 08/08/12

2Page No:

This Year % Chg This Year % Chg

Sales Tax Data

NameGroup

Last 12

Months


Current Period Year To Date

Last Year

Run Date:

Last Year


950 833 837 31 25Securities, Commodities, Other523 -19.8 0.5

845 1,127 496 69 43Internet Service Providers518 -37.6 -55.9

834 756 430 200 88Computer and Electronic Produc334 -55.9 -43.1

631-29 408 2 50Electric Equipment, Appliances335 3062.7 -1513.6

538 209 317 24 30Other Information Services519 25.5 52.1

466 248 265 30 26Chemical Manufacturing325 -11.0 6.5

376 42 27 0 0Forestry and Logging113 0.0 -35.8

306 425 269 7 21Justice, Public Order, Safety922 182.4 -36.7

283 65 204 8 7Warehousing and Storage493 -12.3 215.4

275 97 263 0 0Perform Arts, Spectator Sports711 0.0 171.7

246 352 80 7 8Social Assistance624 16.8 -77.3

185 477 54 64 7Crop Production111 -89.1 -88.7

163 128 109 11 9Paper Manufacturing322 -14.9 -15.3

158 386 158 0 0Mining (except Oil and Gas)212 0.0 -59.0

147 72 145 0 3Plastics and Rubber Products326 543.2 102.4

118 51 96 0 0Machinery Manufacturing333 176.5 88.5

103 11 97 0 2Primary Metal Manufacturing331 0.0 768.2

100 3 11 0 0Textile Product Mills314 0.0 340.2

80 55 43 26 10Intangible Assets Lessors533 -63.4 -22.2

80 0 8 0 0Support Activities for Mining213 0.0 1583.0

72 68 51 3 1Textile Mills313 -79.6 -24.4

47 59 27 10 0Apparel Manufacturing315 -97.9 -54.2

23 66 9 8 0Truck Transportation484 -100.0 -87.0

20 2 3 0 0Agriculture, Forestry Support115 0.0 71.2

18 12 18 0 0Animal Production112 0.0 49.7

4 0 1 0 0Hospitals622 0.0 3800.0

2 9 0 0 0Human Resources Administration923 0.0 -100.0

2 1 2 0 0Leather and Allied Products316 0.0 76.2

2 6 2 0 0Nursing and Residential Care623 0.0 -68.6

2 0 0 0 0Environmental Quality Programs924 0.0 0.0

1 391 1 1 0Company Management551 -32.0 -99.7

0 0 0 0 0Executive, Legislative, Other921 0.0 0.0

0 0 0 0 0Unknown000 0.0 0.0

0 78 0 0 0Petroleum and Coal Products324 0.0 -100.0

0 129 0 4 0Water Transportation483 -100.0 -100.0

0 0 0 0 0Couriers and Messengers492 -100.0 -100.0

0 0 0 0 0Museums, Historical Sites712 0.0 -100.0

NOTE: YTD column includes returns from 201111 to 201205

TOTAL 217,418 215,240 1,436,561 1,535,189 2,548,302 1.0 -6.47,605 Accounts

General MerchandiseStores

Food Services,Drinking Places

Building Material andGarden

Motor Vehicle andParts Dealer

Food and BeverageStores

Specialty TradeContractors

Miscellaneous StoreRetailers

Telecommunications

NonstoreRetailers

Construction ofBuildings

Others

General Merchandise Stores 14.8%Food Services, Drinking Places 12.6%Building Material and Garden 9.4%Motor Vehicle and Parts Dealer 6.3%Food and Beverage Stores 4.9%Specialty Trade Contractors 4.3%Miscellaneous Store Retailers 4.2%Telecommunications 4.2%Nonstore Retailers 3.4%Construction of Buildings 3.0%Others 33.0%

Total: 100.0%

Last 12 Months by Group

TAXTOOLS Graph R03

Sales Tax Data

GROUP ANALYSIS BY SIZE 08/08/12


Run Date:


City of Oak Harbor General Fund Revenue Analysis

For Period Ending June 2012

Total General Fund Revenue

Monthly Monthly YTD YTD % of

Budgeted Received Budgeted Received Budget

Jan $799,236 $742,842 $799,236 $742,842 -7.06%

Feb 738,963 657,525 1,538,198 1,400,367 -8.96%

Mar 705,560 778,894 2,243,759 2,179,261 -2.87%

Apr 831,092 739,265 3,074,850 2,918,525 -5.08%

May 2,092,636 2,167,495 5,167,486 5,086,021 -1.58%

Jun 1,156,881 1,157,651 6,324,367 6,243,672 -1.28%

Jul 848,975 0 7,173,342

Aug 740,102 0 7,913,444

Sep 697,849 0 8,611,294

Oct 819,182 0 9,430,476

Nov 1,986,905 0 11,417,382

Dec 990,444 0 12,407,826

Total $12,407,826 $6,243,672 $12,407,826

Includes: Total General Fund Revenues, net of beginning fund balance

Property Tax Revenue



Jan $26,915 $19,722 $26,915 $19,722 -26.73%

Feb 19,063 (39) 45,978 19,683 -57.19%

Mar 26,847 2,654 72,825 22,338 -69.33%

Apr 130,139 27,947 202,963 50,284 -75.23%

May 1,394,571 1,523,411 1,597,535 1,573,695 -1.49%

Jun 458,407 462,857 2,055,942 2,036,552 -0.94%

Jul 17,934 0 2,073,876

Aug 17,025 0 2,090,901

Sep 20,126 0 2,111,027

Oct 70,943 0 2,181,970

Nov 1,382,976 0 3,564,946

Dec 342,049 0 3,906,995

Total $3,906,995 $2,036,552 $3,906,995

Includes: Actual property tax receipts, including Fire Bond special levies.

Sales Tax Revenue



Jan $228,446 $209,812 $228,446 $209,812 -8.16%

Feb 279,087 255,764 507,534 465,576 -8.27%

Mar 207,041 185,388 714,575 650,964 -8.90%

Apr 210,046 204,825 924,621 855,789 -7.44%

May 251,385 231,135 1,176,006 1,086,924 -7.57%

Jun 253,597 223,211 1,429,603 1,310,135 -8.36%

Jul 237,502 0 1,667,105

Aug 274,784 0 1,941,889

Sep 250,949 0 2,192,839

Oct 251,048 0 2,443,887

Nov 263,492 0 2,707,378

Dec 225,656 0 2,933,034

Total $2,933,034 $1,310,135 $2,933,034

Includes: Actual sales tax receipts from the County. Received 2 months after actual sale.

($1,050,000)

$0

$1,050,000

$2,100,000

$3,150,000

$4,200,000

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Budgeted

Received

$0

$3,500,000

$7,000,000

$10,500,000

$14,000,000


Budgeted

Received

$0

$700,000

$1,400,000

$2,100,000

$2,800,000

$3,500,000


Budgeted

Received

Page 1



Business & Utility Taxes



Jan $246,447 $233,249 $246,447 $233,249 -5.36%

Feb 245,922 215,929 492,369 449,178 -8.77%

Mar 239,218 218,367 731,586 667,545 -8.75%

Apr 235,695 226,375 967,281 893,921 -7.58%

May 226,989 202,687 1,194,270 1,096,608 -8.18%

Jun 216,229 189,443 1,410,499 1,286,051 -8.82%

Jul 204,141 0 1,614,640

Aug 204,700 0 1,819,340

Sep 194,136 0 2,013,477

Oct 197,026 0 2,210,502

Nov 199,258 0 2,409,761

Dec 197,854 0 2,607,615

Total $2,607,615 $1,286,051 $2,607,615

Includes: Cellular phone tax and utility taxes

Licenses & Permits



Jan $87,231 $100,829 $87,231 $100,829 15.59%

Feb 5,776 8,174 93,007 109,003 17.20%

Mar 3,747 4,258 96,754 113,260 17.06%

Apr 39,959 55,849 136,713 169,109 23.70%

May 12,245 3,627 148,957 172,735 15.96%

Jun 2,064 4,086 151,022 176,821 17.08%

Jul 49,762 0 200,783

Aug 1,349 0 202,132

Sep 13,568 0 215,700

Oct 48,708 0 264,408

Nov 966 0 265,374

Dec 776 0 266,150

Total $266,150 $176,821 $266,150

Includes: Business licenses, cable franchise fees and animal licenses.

Building Permits



Jan $19,629 $4,160 $19,629 $4,160 -78.81%

Feb 10,978 4,213 30,607 8,373 -72.64%

Mar 11,217 7,186 41,824 15,559 -62.80%

Apr 10,947 29,664 52,770 45,224 -14.30%

May 14,704 16,297 67,474 61,521 -8.82%

Jun 13,409 15,960 80,883 77,481 -4.21%

Jul 18,138 0 99,021

Aug 11,459 0 110,480

Sep 13,487 0 123,968

Oct 11,429 0 135,397

Nov 9,931 0 145,327

Dec 9,673 0 155,000

Total $155,000 $77,481 $155,000

$0

$550,000

$1,100,000

$1,650,000

$2,200,000

$2,750,000


Budgeted

Received

$0

$70,000

$140,000

$210,000

$280,000

$350,000


Budgeted

Received

$0

$40,000

$80,000

$120,000

$160,000


Budgeted

Received

Page 2



Intergovernmental



Jan $27,940 $34,860 $27,940 $34,860 24.76%

Feb 10,093 5,135 38,034 39,995 5.16%

Mar 36,981 194,890 75,015 234,885 213.12%

Apr 40,752 38,460 115,767 273,345 136.12%

May 2,893 12,259 118,660 285,604 140.69%

Jun 49,676 106,645 168,336 392,249 133.02%

Jul 151,200 0 319,536

Aug 8,546 0 328,083

Sep 40,414 0 368,497

Oct 41,286 0 409,783

Nov 10,884 0 420,667

Dec 45,483 0 466,150

Total $466,150 $392,249 $466,150

Includes: Grant program revenue, Liquor Control Board profits, and Fire Services reimbursement.

Charges for Services



Jan $16,811 $6,802 $16,811 $6,802 -59.54%

Feb 16,533 31,238 33,344 38,040 14.08%

Mar 29,335 8,369 62,679 46,408 -25.96%

Apr 11,171 8,188 73,850 54,596 -26.07%

May 30,703 30,422 104,552 85,017 -18.68%

Jun 13,302 6,957 117,854 91,975 -21.96%

Jul 16,068 0 133,922

Aug 25,151 0 159,073

Sep 10,093 0 169,166

Oct 8,455 0 177,621

Nov 12,702 0 190,323

Dec (3,473) 0 186,850

Total $186,850 $91,975 $186,850

Includes: Camping fees, jail monitoring, plan check & zoning fees, municipal court revenues

Other Revenues



Jan $145,816 $133,408 $145,816 $133,408 -8.51%

Feb 151,511 137,111 297,327 270,519 -9.02%

Mar 151,175 157,782 448,501 428,301 -4.50%

Apr 152,384 147,958 600,885 576,259 -4.10%

May 159,146 147,658 760,031 723,916 -4.75%

Jun 150,196 148,492 910,228 872,408 -4.15%

Jul 154,231 0 1,064,458

Aug 197,087 0 1,261,546

Sep 155,076 0 1,416,621

Oct 190,288 0 1,606,909

Nov 106,696 0 1,713,605

Dec 172,427 0 1,886,032

Total $1,886,032 $872,408 $1,886,032

Includes: Rental income and operating transfers-in.

$0

$100,000

$200,000

$300,000

$400,000

$500,000

Budgeted

Received

$0

$50,000

$100,000

$150,000

$200,000


Budgeted

Received

$0

$500,000

$1,000,000

$1,500,000

$2,000,000


Budgeted

Received

Page 3

City of Oak Harbor General Fund Expenditure Analysis


Total General Fund Expenditures


Budgeted Expenditures Budgeted Expenditures Budget

Jan $939,036 $933,508 $939,036 $933,508 -0.59%

Feb 1,023,912 1,160,260 1,962,949 2,093,768 6.66%

Mar 1,079,909 1,069,415 3,042,857 3,163,183 3.95%

Apr 946,889 859,631 3,989,747 4,022,814 0.83%

May 987,819 924,927 4,977,566 4,947,741 -0.60%

Jun 1,040,493 1,098,395 6,018,059 6,046,137 0.47%

Jul 1,107,055 0 7,125,114

Aug 1,053,152 0 8,178,266

Sep 1,030,403 0 9,208,669

Oct 1,039,876 0 10,248,545

Nov 1,050,758 0 11,299,303

Dec 1,278,188 0 12,577,491

Total $12,577,491 $6,046,137 $12,577,491

City Council



Jan $9,988 $9,094 $9,988 $9,094 -8.95%

Feb 10,502 23,875 20,490 32,969 60.91%

Mar 14,492 7,777 34,982 40,746 16.48%

Apr 10,938 11,035 45,920 51,782 12.76%

May 10,239 9,425 56,159 61,206 8.99%

Jun 10,286 12,685 66,445 73,891 11.21%

Jul 9,346 0 75,791

Aug 8,710 0 84,501

Sep 8,657 0 93,158

Oct 8,771 0 101,928

Nov 8,476 0 110,404

Dec 9,041 0 119,445

Total $119,445 $73,891 $119,445

Judicial



Jan $5,586 $0 $5,586 $0 -100.00%

Feb 71,907 66,673 77,493 66,673 -13.96%

Mar 20,091 11,027 97,583 77,699 -20.38%

Apr 27,345 10,594 124,928 88,293 -29.32%

May 58,319 61,383 183,247 149,676 -18.32%

Jun 21,905 9,400 205,153 159,076 -22.46%

Jul 36,517 0 241,670

Aug 52,671 0 294,340

Sep 15,904 0 310,245

Oct 16,937 0 327,182

Nov 66,354 0 393,536

Dec 29,760 0 423,296

Total $423,296 $159,076 $423,296

$0

$3,000,000

$6,000,000

$9,000,000

$12,000,000

$15,000,000


Budgeted

Expenditures

$0

$25,000

$50,000

$75,000

$100,000

$125,000


Budgeted

Expenditures

$0

$125,000

$250,000

$375,000

$500,000


Budgeted

Expenditures

Page 4



Mayor



Jan $14,229 $13,264 $14,229 $13,264 -6.78%

Feb 15,202 16,078 29,432 29,342 -0.30%

Mar 16,143 10,944 45,574 40,286 -11.60%

Apr 13,974 15,771 59,549 56,057 -5.86%

May 15,111 12,307 74,660 68,365 -8.43%

Jun 14,713 14,797 89,373 83,162 -6.95%

Jul 14,269 0 103,641

Aug 14,506 0 118,147

Sep 14,153 0 132,301

Oct 13,865 0 146,166

Nov 13,853 0 160,019

Dec 15,305 0 175,324

Total $175,324 $83,162 $175,324

City Administrator



Jan $21,336 $22,545 $21,336 $22,545 5.67%

Feb 21,786 132,459 43,122 155,004 259.45%

Mar 21,987 21,204 65,109 176,208 170.63%

Apr 21,906 20,270 87,016 196,478 125.80%

May 21,940 22,562 108,956 219,040 101.04%

Jun 22,713 12,302 131,668 231,342 75.70%

Jul 21,874 0 153,542

Aug 21,893 0 175,435

Sep 21,717 0 197,152

Oct 21,057 0 218,209

Nov 20,854 0 239,063

Dec 21,344 0 260,407

Total $260,407 $231,342 $260,407

Human Resources



Jan $14,728 $13,410 $14,728 $13,410 -8.95%

Feb 11,892 15,184 26,621 28,594 7.41%

Mar 14,262 8,764 40,883 37,358 -8.62%

Apr 15,347 12,804 56,230 50,163 -10.79%

May 18,079 12,877 74,309 63,039 -15.17%

Jun 14,270 11,429 88,579 74,468 -15.93%

Jul 13,399 0 101,978

Aug 13,424 0 115,402

Sep 13,810 0 129,212

Oct 13,850 0 143,062

Nov 15,505 0 158,567

Dec 19,151 0 177,718

Total $177,718 $74,468 $177,718

$0

$50,000

$100,000

$150,000

$200,000


Budgeted

Expenditures

$0

$70,000

$140,000

$210,000

$280,000

$350,000


Budgeted

Expenditures

$0

$50,000

$100,000

$150,000

$200,000


Budgeted

Expenditures

Page 5



Finance



Jan $76,115 $64,198 $76,115 $64,198 -15.66%

Feb 70,602 72,094 146,716 136,292 -7.11%

Mar 61,733 95,960 208,450 232,252 11.42%

Apr 67,339 65,107 275,789 297,359 7.82%

May 69,925 67,598 345,713 364,957 5.57%

Jun 73,640 69,165 419,353 434,122 3.52%

Jul 67,260 0 486,613

Aug 72,559 0 559,172

Sep 68,061 0 627,233

Oct 86,429 0 713,662

Nov 80,838 0 794,500

Dec 166,553 0 961,053

Total $961,053 $434,122 $961,053

Legal Services



Jan $46,366 $47,930 $46,366 $47,930 3.37%

Feb 33,932 52,583 80,299 100,513 25.17%

Mar 35,174 50,000 115,472 150,513 30.35%

Apr 35,369 50,779 150,841 201,292 33.45%

May 39,803 36,592 190,644 237,884 24.78%

Jun 38,281 54,841 228,925 292,726 27.87%

Jul 44,390 0 273,315

Aug 34,567 0 307,881

Sep 41,025 0 348,906

Oct 37,733 0 386,639

Nov 49,791 0 436,430

Dec 39,494 0 475,924

Total $475,924 $292,726 $475,924

Development Services



Jan $76,123 $64,379 $76,123 $64,379 -15.43%

Feb 77,190 61,862 153,313 126,241 -17.66%

Mar 78,879 59,659 232,192 185,900 -19.94%

Apr 75,161 60,662 307,353 246,562 -19.78%

May 71,751 61,403 379,104 307,964 -18.77%

Jun 79,318 64,990 458,421 372,955 -18.64%

Jul 79,937 0 538,358

Aug 81,654 0 620,012

Sep 76,924 0 696,936

Oct 75,917 0 772,853

Nov 83,490 0 856,344

Dec 83,942 0 940,286

Total $940,286 $372,955 $940,286

$0

$250,000

$500,000

$750,000

$1,000,000


Budgeted

Expenditures

$0

$125,000

$250,000

$375,000

$500,000


Budgeted

Expenditures

$0

$250,000

$500,000

$750,000

$1,000,000


Budgeted

Expenditures

Page 6



General Governmental



Jan $36,001 $54,904 $36,001 $54,904 52.51%

Feb 34,104 41,554 70,105 96,459 37.59%

Mar 31,623 33,884 101,727 130,343 28.13%

Apr 32,862 32,071 134,590 162,414 20.67%

May 40,544 37,902 175,134 200,316 14.38%

Jun 55,523 48,545 230,657 248,861 7.89%

Jul 110,059 0 340,716

Aug 30,192 0 370,908

Sep 24,739 0 395,647

Oct 37,795 0 433,442

Nov 39,868 0 473,310

Dec 58,746 0 532,056

Total $532,056 $248,861 $532,056

Police Services



Jan $412,136 $442,093 $412,136 $442,093 7.27%

Feb 377,808 404,381 $789,944 846,473 7.16%

Mar 503,935 430,062 1,293,879 1,276,535 -1.34%

Apr 374,841 343,835 1,668,719 1,620,370 -2.90%

May 373,540 348,485 2,042,260 1,968,855 -3.59%

Jun 443,192 543,952 2,485,452 2,512,807 1.10%

Jul 419,209 0 2,904,661

Aug 376,188 0 3,280,849

Sep 460,488 0 3,741,337

Oct 393,976 0 4,135,313

Nov 396,306 0 4,531,620

Dec 502,062 0 5,033,682

Total $5,033,682 $2,512,807 $5,033,682

Animal Control



Jan $6,745 $6,422 $6,745 $6,422 -4.79%

Feb 16,341 15,822 23,086 22,245 -3.64%

Mar 14,813 14,764 37,899 37,009 -2.35%

Apr 17,746 14,401 55,645 51,410 -7.61%

May 14,682 15,343 70,327 66,753 -5.08%

Jun 13,240 14,161 83,567 80,913 -3.18%

Jul 16,445 0 100,012

Aug 14,167 0 114,179

Sep 15,353 0 129,531

Oct 13,994 0 143,526

Nov 14,268 0 157,794

Dec 25,655 0 183,449

Total $183,449 $80,913 $183,449

$0

$150,000

$300,000

$450,000

$600,000


Budgeted

Expenditures

$0

$1,100,000

$2,200,000

$3,300,000

$4,400,000

$5,500,000


Budgeted

Expenditures

$0

$50,000

$100,000

$150,000

$200,000


Budgeted

Expenditures

Page 7



Fire Control



Jan $155,382 $122,846 $155,382 $122,846 -20.94%

Feb 179,551 166,524 334,932 289,371 -13.60%

Mar 187,276 252,909 522,208 542,280 3.84%

Apr 160,309 132,526 682,517 674,806 -1.13%

May 161,716 144,349 844,233 819,155 -2.97%

Jun 165,830 148,786 1,010,063 967,941 -4.17%

Jul 167,057 0 1,177,120

Aug 175,697 0 1,352,817

Sep 166,007 0 1,518,824

Oct 209,283 0 1,728,107

Nov 171,583 0 1,899,691

Dec 196,534 0 2,096,225

Total $2,096,225 $967,941 $2,096,225

Parks & Recreation



Jan $64,053 $72,297 $64,053 $72,297 12.87%

Feb 89,146 74,435 153,199 146,733 -4.22%

Mar 79,124 72,210 232,323 218,943 -5.76%

Apr 88,448 89,777 320,771 308,720 -3.76%

May 83,473 76,437 404,244 385,157 -4.72%

Jun 86,973 92,572 491,217 477,729 -2.75%

Jul 104,023 0 595,240

Aug 146,604 0 741,844

Sep 102,263 0 844,107

Oct 109,794 0 953,902

Nov 77,216 0 1,031,118

Dec 97,608 0 1,128,726

Total $1,128,726 $477,729 $1,128,726

Library



Jan $249 $125 $249 $125 -49.57%

Feb 13,949 16,736 14,198 16,861 18.76%

Mar 378 249 14,576 17,110 17.39%

Apr 5,304 0 19,879 17,110 -13.93%

May 8,697 18,264 28,577 35,374 23.79%

Jun 608 769 29,185 36,143 23.84%

Jul 3,272 0 32,457

Aug 10,322 0 42,779

Sep 1,302 0 44,081

Oct 474 0 44,555

Nov 12,354 0 56,909

Dec 12,991 0 69,900

Total $69,900 $36,143 $69,900

$0

$600,000

$1,200,000

$1,800,000

$2,400,000


Budgeted

Expenditures

$0

$250,000

$500,000

$750,000

$1,000,000

$1,250,000


Budgeted

Expenditures

$0

$20,000

$40,000

$60,000

$80,000


Budgeted

Expenditures

Page 8

City of Oak Harbor Financial Analysis


Other Operating Fund Graphs

Marathon Fund

Monthly Monthly YTD YTD Budget

Revenues Expenditures Revenues Expenditures $177,337

Jan $13,468 $4,036 Jan $13,468 $4,036 2%

Feb 33,602 6,916 Feb 47070.19 10,952 6%

Mar 22,934 13,326 Mar 70,004 24,278 14%

Apr 25,382 31,289 Apr 95,386 55,567 31%

May 18,977 47,235 May 114,363 102,802 58%

Jun 2,531 17,771 Jun 116,893 120,573 68%

Jul 0 0 Jul 0%

Aug 0 0 Aug 0%

Sep 0 0 Sep 0%

Oct 0 0 Oct 0.00%

Nov 0 0 Nov 0.00%

Dec 0 0 Dec 0.00%

Total $116,893 $120,573

Street Fund


Revenues Expenditures Revenues Expenditures $1,327,399

Jan $75,054 $64,982 Jan $75,054 $64,982 4.90%

Feb 75,505 115,801 Feb 150,558 180,783 13.62%

Mar 76,648 85,727 Mar 227,206 266,510 20.08%

Apr 76,000 91,395 Apr 303,207 357,905 26.96%

May 96,610 92,319 May 399,817 450,224 33.92%

Jun 83,699 81,373 Jun 483,516 531,597 40.05%

Jul 0 0 Jul 0.00%

Aug 0 0 Aug 0.00%

Sep 0 0 Sep 0.00%

Oct 0 0 Oct 0.00%

Nov 0 0 Nov 0.00%

Dec 0 0 Dec 0.00%

Total $483,516 $531,597

Senior Center Fund



Jan $26,215 $21,441 Jan $26,215 $21,441 5.52%

Feb 20,294 37,325 Feb 46,509 58,766 15.13%

Mar 46,733 28,488 Mar 93,242 87,254 22.46%

Apr 20,941 27,041 Apr 114,183 114,295 29.42%

May 39,120 30,645 May 153,303 144,940 37.31%

Jun 38,205 39,997 Jun 191,508 184,937 47.60%

Jul 0 0 Jul 0.00%

Aug 0 0 Aug 0.00%

Sep 0 0 Sep 0.00%

Oct 0 0 Oct 0.00%

Nov 0 0 Nov 0.00%

Dec 0 0 Dec 0.00%

Total $191,508 $184,937

$0

$250,000

$500,000

$750,000

$1,000,000

$1,250,000

Revenues

Expenditures

$0

$100,000

$200,000

$300,000

$400,000

$500,000


Revenues

Expenditures

$0

$50,000

$100,000

$150,000

$200,000


Revenues

Expenditures

Page 10



Enterprise Fund Graphs

Water Fund



Jan $375,552 $146,435 Jan $375,552 $146,435 3.23%

Feb 340,116 302,537 Feb 715,668 448,971 9.89%

Mar 407,449 264,272 Mar 1,123,116 713,243 15.72%

Apr 362,725 346,695 Apr 1,485,842 1,059,938 23.36%

May 360,809 153,206 May 1,846,650 1,213,143 26.74%

Jun 400,368 708,156 Jun 2,247,018 1,921,300 42.34%

Jul 0 0 Jul 0.00%

Aug 0 0 Aug 0.00%

Sep 0 0 Sep 0.00%

Oct 0 0 Oct 0.00%

Nov 0 0 Nov 0.00%

Dec 0 0 Dec 0.00%

Total $2,247,018 $1,921,300

Wastewater Fund



Jan $367,561 $167,640 Jan $367,561 $167,640 4.80%

Feb 367,136 251,896 Feb 734,697 419,536 12.00%

Mar 396,098 250,870 Mar 1,130,795 670,407 19.18%

Apr 355,857 490,542 Apr 1,486,652 1,160,949 33.21%

May 362,472 269,264 May 1,849,124 1,430,213 40.91%

Jun 364,874 427,743 Jun 2,213,998 1,857,956 53.14%

Jul 0 0 Jul 0.00%

Aug 0 0 Aug 0.00%

Sep 0 0 Sep 0.00%

Oct 0 0 Oct 0.00%

Nov 0 0 Nov 0.00%

Dec 0 0 Dec 0.00%

Total $2,213,998 $1,857,956

Solid Waste Fund



Jan $243,152 $166,236 Jan $243,152 $166,236 5.23%

Feb 240,531 241,210 Feb 483,683 407,446 12.81%

Mar 277,162 241,862 Mar 760,845 649,308 20.41%

Apr 252,269 245,470 Apr 1,013,114 894,778 28.13%

May 257,445 528,530 May 1,270,559 1,423,307 44.74%

Jun 257,739 262,301 Jun 1,528,298 1,685,609 52.99%

Jul 0 0 Jul 0.00%

Aug 0 0 Aug 0.00%

Sep 0 0 Sep 0.00%

Oct 0 0 Oct 0.00%

Nov 0 0 Nov 0.00%

Dec 0 0 Dec 0.00%

Total $1,528,298 $1,685,609

$0

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

Revenues

Expenditures

$0

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

Revenues

Expenditures

$0

$700,000

$1,400,000

$2,100,000

$2,800,000

$3,500,000

Revenues

Expenditures

Page 11




Storm Drain Fund



Jan $118,122 $89,523 Jan $118,122 $89,523 5.94%

Feb 115,787 98,695 Feb 233,909 188,218 12.48%

Mar 120,101 105,446 Mar 354,011 293,664 19.48%

Apr 247,757 246,959 Apr 601,768 540,623 35.85%

May 126,785 102,085 May 728,553 642,708 42.62%

Jun 133,642 216,654 Jun 862,195 859,361 56.99%

Jul 0 0 Jul 0.00%

Aug 0 0 Aug 0.00%

Sep 0 0 Sep 0.00%

Oct 0 0 Oct 0.00%

Nov 0 0 Nov 0.00%

Dec 0 0 Dec 0.00%

Total $862,195 $859,361

Marina Fund



Jan $70,871 $37,528 Jan $70,871 $37,528 2.61%

Feb 70,228 52,551 Feb 141,098 90,079 6.26%

Mar 77,712 89,415 Mar 218,810 179,494 12.48%

Apr 86,462 46,754 Apr 305,272 226,248 15.72%

May 89,440 57,865 May 394,712 284,113 19.75%

Jun 115,699 114,475 Jun 510,412 398,588 27.70%

Jul 0 0 Jul 0.00%

Aug 0 0 Aug 0.00%

Sep 0 0 Sep 0.00%

Oct 0 0 Oct 0.00%

Nov 0 0 Nov 0.00%

Dec 0 0 Dec 0.00%

Total $510,412 $398,588

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

Revenues

Expenditures

$0

$1,000,000

$2,000,000

$3,000,000

$4,000,000

Revenues

Expenditures

Page 12



Internal Service Fund Graphs

Equipment Rental



Jan $68,950 $52,228 Jan $68,950 $52,228 5.35%

Feb 73,385 77,565 Feb 142,335 129,793 13.30%

Mar 69,261 71,770 Mar 211,595 201,563 20.65%

Apr 68,950 82,118 Apr 280,545 283,681 29.07%

May 69,078 70,922 May 349,623 354,602 36.33%

Jun 68,950 79,324 Jun 418,573 433,927 44.46%

Jul 0 0 Jul 0.00%

Aug 0 0 Aug 0.00%

Sep 0 0 Sep 0.00%

Oct 0 0 Oct 0.00%

Nov 0 0 Nov 0.00%

Dec 0 0 Dec 0.00%

Total $418,573 $433,927

Facilities Fund



Jan $171,480 $139,587 Jan $171,480 $139,587 7.07%

Feb 131,801 182,898 Feb 303,280 322,485 16.32%

Mar 171,498 151,317 Mar 474,779 473,802 23.98%

Apr 170,674 160,752 Apr 645,453 634,554 32.12%

May 173,249 157,459 May 818,701 792,013 40.09%

Jun 172,597 147,653 Jun 991,299 939,666 47.57%

Jul 0 0 Jul 0.00%

Aug 0 0 Aug 0.00%

Sep 0 0 Sep 0.00%

Oct 0 0 Oct 0.00%

Nov 0 0 Nov 0.00%

Dec 0 0 Dec 0.00%

Total $991,299 $939,666

$0

$250,000

$500,000

$750,000

$1,000,000

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov

Revenues

Expenditures

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

Axis

Tit

le

Revenues

Expenditures

Page 13



Other Operating Fund Graphs

Marathon Fund



Jan $13,468 $4,036 Jan $13,468 $4,036 2%

Feb 33,602 6,916 Feb 47070.19 10,952 6%

Mar 22,934 13,326 Mar 70,004 24,278 14%

Apr 25,382 31,289 Apr 95,386 55,567 31%

May 18,977 47,235 May 114,363 102,802 58%

Jun 2,531 17,771 Jun 116,893 120,573 68%

Jul 0 0 Jul 0%

Aug 0 0 Aug 0%

Sep 0 0 Sep 0%

Oct 0 0 Oct 0.00%

Nov 0 0 Nov 0.00%

Dec 0 0 Dec 0.00%

Total $116,893 $120,573

Street Fund



Jan $75,054 $64,982 Jan $75,054 $64,982 4.90%

Feb 75,505 115,801 Feb 150,558 180,783 13.62%

Mar 76,648 85,727 Mar 227,206 266,510 20.08%

Apr 76,000 91,395 Apr 303,207 357,905 26.96%

May 96,610 92,319 May 399,817 450,224 33.92%

Jun 83,699 81,373 Jun 483,516 531,597 40.05%

Jul 0 0 Jul 0.00%

Aug 0 0 Aug 0.00%

Sep 0 0 Sep 0.00%

Oct 0 0 Oct 0.00%

Nov 0 0 Nov 0.00%

Dec 0 0 Dec 0.00%

Total $483,516 $531,597

Senior Center Fund



Jan $26,215 $21,441 Jan $26,215 $21,441 5.52%

Feb 20,294 37,325 Feb 46,509 58,766 15.13%

Mar 46,733 28,488 Mar 93,242 87,254 22.46%

Apr 20,941 27,041 Apr 114,183 114,295 29.42%

May 39,120 30,645 May 153,303 144,940 37.31%

Jun 38,205 39,997 Jun 191,508 184,937 47.60%

Jul 0 0 Jul 0.00%

Aug 0 0 Aug 0.00%

Sep 0 0 Sep 0.00%

Oct 0 0 Oct 0.00%

Nov 0 0 Nov 0.00%

Dec 0 0 Dec 0.00%

Total $191,508 $184,937

$0

$250,000

$500,000

$750,000

$1,000,000

$1,250,000

Revenues

Expenditures

$0

$100,000

$200,000

$300,000

$400,000

$500,000


Revenues

Expenditures

$0

$50,000

$100,000

$150,000

$200,000


Revenues

Expenditures

Page 10




Water Fund



Jan $375,552 $146,435 Jan $375,552 $146,435 3.23%

Feb 340,116 302,537 Feb 715,668 448,971 9.89%

Mar 407,449 264,272 Mar 1,123,116 713,243 15.72%

Apr 362,725 346,695 Apr 1,485,842 1,059,938 23.36%

May 360,809 153,206 May 1,846,650 1,213,143 26.74%

Jun 400,368 708,156 Jun 2,247,018 1,921,300 42.34%

Jul 0 0 Jul 0.00%

Aug 0 0 Aug 0.00%

Sep 0 0 Sep 0.00%

Oct 0 0 Oct 0.00%

Nov 0 0 Nov 0.00%

Dec 0 0 Dec 0.00%

Total $2,247,018 $1,921,300

Wastewater Fund



Jan $367,561 $167,640 Jan $367,561 $167,640 4.80%

Feb 367,136 251,896 Feb 734,697 419,536 12.00%

Mar 396,098 250,870 Mar 1,130,795 670,407 19.18%

Apr 355,857 490,542 Apr 1,486,652 1,160,949 33.21%

May 362,472 269,264 May 1,849,124 1,430,213 40.91%

Jun 364,874 427,743 Jun 2,213,998 1,857,956 53.14%

Jul 0 0 Jul 0.00%

Aug 0 0 Aug 0.00%

Sep 0 0 Sep 0.00%

Oct 0 0 Oct 0.00%

Nov 0 0 Nov 0.00%

Dec 0 0 Dec 0.00%

Total $2,213,998 $1,857,956

Solid Waste Fund



Jan $243,152 $166,236 Jan $243,152 $166,236 5.23%

Feb 240,531 241,210 Feb 483,683 407,446 12.81%

Mar 277,162 241,862 Mar 760,845 649,308 20.41%

Apr 252,269 245,470 Apr 1,013,114 894,778 28.13%

May 257,445 528,530 May 1,270,559 1,423,307 44.74%

Jun 257,739 262,301 Jun 1,528,298 1,685,609 52.99%

Jul 0 0 Jul 0.00%

Aug 0 0 Aug 0.00%

Sep 0 0 Sep 0.00%

Oct 0 0 Oct 0.00%

Nov 0 0 Nov 0.00%

Dec 0 0 Dec 0.00%

Total $1,528,298 $1,685,609

$0

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

Revenues

Expenditures

$0

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

Revenues

Expenditures

$0

$700,000

$1,400,000

$2,100,000

$2,800,000

$3,500,000

Revenues

Expenditures

Page 11




Storm Drain Fund



Jan $118,122 $89,523 Jan $118,122 $89,523 5.94%

Feb 115,787 98,695 Feb 233,909 188,218 12.48%

Mar 120,101 105,446 Mar 354,011 293,664 19.48%

Apr 247,757 246,959 Apr 601,768 540,623 35.85%

May 126,785 102,085 May 728,553 642,708 42.62%

Jun 133,642 216,654 Jun 862,195 859,361 56.99%

Jul 0 0 Jul 0.00%

Aug 0 0 Aug 0.00%

Sep 0 0 Sep 0.00%

Oct 0 0 Oct 0.00%

Nov 0 0 Nov 0.00%

Dec 0 0 Dec 0.00%

Total $862,195 $859,361

Marina Fund



Jan $70,871 $37,528 Jan $70,871 $37,528 2.61%

Feb 70,228 52,551 Feb 141,098 90,079 6.26%

Mar 77,712 89,415 Mar 218,810 179,494 12.48%

Apr 86,462 46,754 Apr 305,272 226,248 15.72%

May 89,440 57,865 May 394,712 284,113 19.75%

Jun 115,699 114,475 Jun 510,412 398,588 27.70%

Jul 0 0 Jul 0.00%

Aug 0 0 Aug 0.00%

Sep 0 0 Sep 0.00%

Oct 0 0 Oct 0.00%

Nov 0 0 Nov 0.00%

Dec 0 0 Dec 0.00%

Total $510,412 $398,588

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

Revenues

Expenditures

$0

$1,000,000

$2,000,000

$3,000,000

$4,000,000

Revenues

Expenditures

Page 12



Internal Service Fund Graphs

Equipment Rental



Jan $68,950 $52,228 Jan $68,950 $52,228 5.35%

Feb 73,385 77,565 Feb 142,335 129,793 13.30%

Mar 69,261 71,770 Mar 211,595 201,563 20.65%

Apr 68,950 82,118 Apr 280,545 283,681 29.07%

May 69,078 70,922 May 349,623 354,602 36.33%

Jun 68,950 79,324 Jun 418,573 433,927 44.46%

Jul 0 0 Jul 0.00%

Aug 0 0 Aug 0.00%

Sep 0 0 Sep 0.00%

Oct 0 0 Oct 0.00%

Nov 0 0 Nov 0.00%

Dec 0 0 Dec 0.00%

Total $418,573 $433,927

Facilities Fund



Jan $171,480 $139,587 Jan $171,480 $139,587 7.07%

Feb 131,801 182,898 Feb 303,280 322,485 16.32%

Mar 171,498 151,317 Mar 474,779 473,802 23.98%

Apr 170,674 160,752 Apr 645,453 634,554 32.12%

May 173,249 157,459 May 818,701 792,013 40.09%

Jun 172,597 147,653 Jun 991,299 939,666 47.57%

Jul 0 0 Jul 0.00%

Aug 0 0 Aug 0.00%

Sep 0 0 Sep 0.00%

Oct 0 0 Oct 0.00%

Nov 0 0 Nov 0.00%

Dec 0 0 Dec 0.00%

Total $991,299 $939,666

$0

$250,000

$500,000

$750,000

$1,000,000

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov

Revenues

Expenditures

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

Axis

Tit

le

Revenues

Expenditures

Page 13

July 30, 2012 Mr. Doug Merriman Finance Director City of Oak Harbor 865 SE Barrington Drive Oak Harbor, WA 98277 Subject: Scope and Fee to Update the City’s Water, Wastewater, and Storm Drain

Analyses Dear Mr. Merriman:

HDR Engineering Inc. (HDR) completed a water, sewer, storm drain, and solid waste rate study and system development charge (SDC) analyses for the City of Oak Harbor (City) in 2010. These studies set rates for the next five year time period. Over the past year the City has incurred unforeseen additional costs. In addition, the City was recently notified that its cost of purchased water would be increasing. As a result, the City has requested that HDR update the water, sewer, and storm drain analyses to reflect current operating and capital costs.

This study will provide a review of projected revenues based on the rate adjustments developed in the prior studies, an update to operating and maintenance expenses, a funding plan for capital improvements over the next five to ten year period. Provided in the following discussion is an overview of the proposed scope of services, estimated time schedule, the HDR project team, and estimated fee for the requested services.

Scope of Services The starting point of the analyses will be the rate studies completed in 2010. Based on these analyses, and recent operating and capital needs, a revised rate and fee schedule will be developed for the City. Provided below is a summary of the proposed scope of services for the City’s requested analyses.

Task 1—Initial Project Meeting Conference Call Task Objective: Bring HDR and key City’s staff together, at the start of the project, to assure that all parties have a mutual understanding of the goals, objectives, issues and concerns related to the study. The initial kick-off (project) meeting is important to the overall success of this engagement since it forms the foundation for the study process. This meeting allows both parties to discuss the overall goals and objectives for the study, while at the same time discussing any issues and

concerns that either party may have. It is proposed that the initial project meeting be a one hour conference call.

Expected City Support for Task 1: Have key City staff participate in a one hour conference call to kick-off the project

Deliverables as a Result of Task 1: Identification of objectives, issues and concerns of the study.

Task 2—Data Collection Task Objective: Review and assess the City’s data and information to support the study.

Prior to the initial project meeting HDR will provide a written data request to the City which details the data and information required to conduct the study. This data will be similar to the data requested for the previous rate study. Given HDR and the City’s familiarity with the data needs for the study this task should proceed quickly.

Expected City Support for Task 2: Provide requested data for the analysis.

Provide as-needed assistance interpreting the provided data.

Deliverables as a Result of Task 2:

Data request for the data necessary for the analysis. Task 3—Revenue Requirement Update Task Objective: Utilizing the previously developed rate models, update the analysis to reflect current operating and capital needs for each utility. The starting point for the revenue requirement update will be based on the rate model developed for the rate studies completed in 2010. HDR will update the models based on the current, or proposed, operating budget as well as the current five to ten year capital improvement plan for each utility. As part of the update, HDR will utilize historical customer billing information, and the adopted water, sewer, and storm drain rates, to develop a revenue projection for the time period reviewed. Provided below is a summary of the analysis that will be completed for each utility:

Water Utility – The analysis will incorporate the current, or proposed, budget for operating expenses. A key part of this analysis will be updating the purchased water costs to reflect the proposed increase from the City’s wholesale provider. Next the capital funding plan will be updated. The study will incorporate the actual costs of the projects completed as well as update

the capital plan with the most recent project additions. Finally, reserve levels will be reviewed to determine if additional rate adjustments are necessary to meet target ending fund balance levels.

Sewer Utility – Similar to the water analysis, the sewer analysis will incorporate the current, or proposed, budget for operating expenses. A key part of this analysis will be the development of a funding plan for the sewer capital improvements, specifically the costs related to the wastewater treatment plant. The rate model will allow for the City to run scenarios to determine the impacts of various project cost related to the wastewater treatment plant. As part of this study, HDR has included up to four (4) capital funding scenarios during the development of the sewer capital funding analysis. Finally, reserve levels will be reviewed to determine if additional rate adjustments are necessary to meet target ending fund balance levels.

Storm Drain Utility – The storm drain analysis will also incorporate the current, or proposed, budget for operating expenses. A capital funding plan will also be developed to reflect the capital needs of the storm drain utility. Finally, reserve levels will be reviewed to determine if additional rate adjustments are necessary to meet target ending fund balance levels.

The results of the analyses will provide the City with a set of rate adjustments necessary to prudently operate each of the utilities. Any proposed rate changes will be compared to the previously developed rate transition plan from the 2010 analyses. A transition to cost-based rates will be provided if necessary. At the completion of the analyses HDR will meet with City staff to review the results of the analyses.

Expected City Support for Task 3: Assist HDR in the development of the projected operating and capital costs. Participate in a project meeting to review and discuss the analysis. Review and comment on the proposed rate transition plan.

Deliverables as a Result of Task 3: Update the revenue requirement for the water, sewer, and storm drain utilities based on current

operating and capital needs. Initiate, and lead, a project meeting to review the results of the analyses.

Task 4—Rate Design Update Task Objective: Based on the results of Task 3, develop a revised set of rates to meet the operating and capital needs of the water, sewer, and storm drain utilities. Based on the results of Task 3, HDR will update the proposed rates from the 2010 rate analyses to reflect the changes determined for the water, sewer, and storm drain utilities. HDR will develop rates for the next five year period for review and possible adoption by the City Council. A comparison of any proposed changes to the previously adopted rates will be provided as part of this task. Given the Council discussion and direction from the prior rate study, no rate

structure changes are assumed as part of this task.

Expected City Support for Task 4: Review the proposed rates. Participate in a project meeting to discuss the proposed rates.

Deliverables as a Result of Task 4: Development of rates for a five year period for the water, sewer, and storm drain utilities. Initiate, and lead, a project meeting to discuss any proposed rates.

Task 5—Public Presentations Task Objective: Present the results of the analyses to the City Council in a clear and concise manner. HDR will provide recommendations to City staff at the conclusion of the study for review and discussion. Once the recommendations are finalized, HDR will present the results and recommendations of the study to the City Council. As part of the scope of services, HDR has budgeted one (1) meeting with the City Council. This meting would be to present the results of the water, sewer, and storm drain analyses and any resulting rate adjustments. Any additional meetings can be provided on a time and material basis.

Expected City Support for Task 5: Review and comment on handouts for the Council meetings.

Deliverables as a Result of Task 5: Development of a presentation and handout for the Council meetings.

Task 6—Written Documentation Task Objective: Provide a letter report summarizing the analysis, findings, conclusions, and recommendations. At the completion of the analysis, HDR will provide a letter report detailing the analysis completed for the City. A draft of the letter report will be provided to the City in electronic format for review. Any comments, suggestions or corrections from the City can be incorporated into a final letter report. An electronic version of the final letter report will be provided to the City.

Expected City Support for Task 6: Review and comment on the draft letter report.

Deliverables as a Result of Task 6:

An electronic copy of the draft, and final, letter report.

This completes the scope of services for the City’s requested services. If additional meetings, or tasks, are required they will be provided on a time and materials basis at the current hourly billing rates.

Project Team The HDR team is provided below with a brief summary of each team member’s role and experience.

Shawn Koorn, Project Manager Shawn Koorn, an Associate Vice President with HDR, was the project manager for the City’s previous utility rate study and SDC analyses. In this role Shawn will present at all meetings and manage the City’s project on a day to day basis.

Tom Gould, Quality Control Tom Gould is a Vice President and HDR’s Utility Rates and Finance National Director. Tom will be in charge of overall quality control for the study. Tom provided overall quality control on the City’s prior utility rate study and SDC analyses.

Kristina Larkey, Financial/Rate Analyst Kristina is a financial analyst with HDR. She will develop the technical analyses for the City’s study. Kristina developed the utility rate and SDC analyses for the City’s prior rate studies.

Proposed Time Schedule This type of analysis generally takes three to five weeks to complete. This depends on the ability of the City to collect the data, respond to questions related to the analysis, and the ability to schedule meetings with the City Council. While the City has not specifically noted a project schedule for this analysis HDR is willing to work with the City to meet the City’s needs.

Estimated Project Fees The estimated project fee budget has been developed based on the scope of services previously developed. The above noted individuals will provide the required efforts for this project. Should additional personnel be required for a specific issue, HDR has additional personnel that can address any financial, rate, resource or engineering issue that may arise. Provided below is a summary of estimated project fees for the City’s requested analyses.

Ordinance to Absorb Credit Card Transaction Fees Page 1

ORDINANCE NO.

AN ORDINANCE AUTHORIZING THE CITY OF OAK HARBOR TO ABSORB THE

TRANSACTION COSTS/FEES ASSOCIATED WITH PAYMENT MADE WITH CREDIT AND

DEBIT CARDS AND AMENDING OAK HARBOR MUNICIPAL CODE CHAPTER 3.68.

WHEREAS, in an effort to streamline the payment process and to reduce costs to the City in terms of

administrative processing and staff time, the City has offered its residents the ability to pay bills

through the use of a credit or debit card;

WHEREAS, providing customers with the ability to make such payments has resulted in cost savings

to the City and has resulted in increased convenience to the City’s customers;

WHEREAS, there are certain transactional costs associated with the use of credit and debit cards to

purchase goods and services;

WHEREAS, the cost savings to the City outweighs any associated transactional costs;

WHEREAS, it is the desire of the City Council to pay the transactional costs without passing those

additional costs on to its customers that choose to make payments through the use of credit or debit

cards;

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF OAK HARBOR DO ORDAIN as

follows:

Section 1. Chapter 3.68. of the Oak Harbor Municipal Code is hereby amended to read as follows:

Chapter 3.68

BANK CHECKS OR WARRANTS

Sections:

3.68.010 Claims – Payment.

3.68.020 Banks.

3.68.030 Authorized officers.

3.68.040 Payment of city obligations.

3.68.041 City obligations excluded from electronic payment.

3.68.010 Claims – Payment.

The city clerk-treasurer Finance Director is authorized to pay claims or other obligations of the city which are

payable out of solvent funds by warrant or check; provided, that no check shall be issued when the applicable

fund is not solvent at the time payment is ordered, but a warrant shall be issued therefor. (Ord. 752 § 1, 1986).

3.68.020 Banks.

The banks in which such funds may be placed and upon which checks can be drawn are as follows:

http://www.codepublishing.com/WA/OakHarbor/html/OakHarbor03/OakHarbor0368.html#3.68.010





Ordinance to Absorb Credit Card Transaction Fees Page 2

(1) Mt. Baker Mutual Savings Bank U.S. Bank of Washington

(2) Whidbey Island Bank;

(3) Interwest Bank Wells Fargo Bank.

3.68.030 Authorized officers.

The authorized officers to sign such checks are the city clerk-treasurer, or the deputy clerk-treasurer in the

absence of the city clerk-treasurer and the mayor, or the city supervisor in the absence of the mayor. (Ord. 752 §

3, 1986). The authorized officers to sign checks or warrants are the Mayor and the Finance Director. The City

Clerk may sign in the absence of the Finance Director. The City Administrator may sign in the absence of the

Mayor.

3.68.040 Payment of city obligations.

The city finance department is authorized to accept credit cards, charge cards, debit cards, federal wire, and

automatic clearinghouse system transactions, or other electronic communication, for payment of fees, rates, and

charges. A payer desiring to pay by a credit card, charge card, debit card, federal wire, automatic clearinghouse

system, or other electronic communication shall bear the cost of processing the transaction in an amount to be

determined by the finance department. Such determination shall be based upon costs incurred by the finance

department including handling, collecting, discount, disbursing, and accounting for the transaction. (Ord. 1098 §

1, 1997). The City of Oak Harbor shall pay the transactional costs associated with credit and debit card

payments and those costs will not be passed on to the customers as the City and its customers realize

the cost savings and benefits associated with the ability to make credit or debit card payments.

3.68.041 City obligations excluded from electronic payment.

Any payment applying to the city’s current expense fund will be excluded from electronic payment. (Ord. 1098 §

1, 1997).

Section 2. Effective Date. This ordinance shall be published in the official newspaper of the City, and

shall take effect and be in full force five (5) days after the date of publication.

PASSED and approved by the City Council this day of 2012.

THE CITY OF OAK HARBOR

Mayor

Attest:

City Clerk

Approved as to Form:

City Attorney

Ordinance – Administrative approval of noise permits

ORDINANCE NO.

AN ORDINANCE OF THE CITY OF OAK HARBOR TO AMEND THE OAK HARBOR

MUNICIPAL CODE CHAPTER 6.56.030(2)(a) TO GIVE ADMINISTRATIVE AUTHORITY TO

THE MAYOR, OR THE MAYOR’S DESIGNEE, TO GRANT A NOISE PERMIT.

WHEREAS, OHMC 6.56.030(2)(a) requires noise permits to be granted by the City Council.; and

WHEREAS, the number of applications for noise permits has increased to such a degree that staff

recommends changing the City Council approval requirement to an administrative approval

methodology where the Mayor or Mayor’s designee is given the authority to grant a noise permit; and

WHEREAS, the proposed administrative methodology is suggested as a measure of streamlining the

both the permitting process, and the City Council agenda, by making the approval process

administrative.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF OAK HARBOR DO ORDAIN as

follows:

Section 1. Chapter 6.56.030(2)(a) of the Oak Harbor Municipal Code is amended to read as follows:

(2) Noise Permit and Parade Permit as Exceptions.

(a) Noise Permit. The city council Mayor or the Mayor’s designee may grant a permit to make

noise or perform acts otherwise controlled or prohibited by this chapter upon application by a

person specifying the nature and extent of noise to be made or continued, or the act to be

performed, upon a determination by the city council that to deny the permit under the

circumstances surrounding the making of the application would create undue hardship upon the

applicant, and upon a further determination by the city council Mayor or the Mayor’s designee

that to grant the permit would not create an undue and prolonged hardship on others, for whose

benefit and protection the noise or act is prohibited by this chapter. Any permit so granted may

contain conditions or requirements upon which it is granted as the city council Mayor or the

Mayor’s designee deems necessary to minimize the adverse effect upon the people of the

community or surrounding neighborhood which may be affected by granting the permit, and the

permit shall specify a reasonable time for which it is to be effective. In addition to the basis of

undue hardship as a standard for granting such a permit, the city council Mayor or the Mayor’s

designee may grant such a permit upon determination that:

(i) The granting of the permit is necessary to allow applicant to modify his customary

activities so as to comply with this chapter, if the city council Mayor or the Mayor’s

designee determines that such customary activity of the applicant was not originally

undertaken or performed under circumstances and in a manner evidencing a disregard for

the rights of others; or

Ordinance – Administrative approval of noise permits

(ii) The activity, operation or noise source will be of temporary duration and cannot

reasonably be performed or controlled in such a manner so as to comply with the provisions

of this chapter; or

(iii) The activity creating the noise constitutes a program of a temporary nature for the

benefit of the entire municipality or for the benefit of a charitable purpose.

Section 2. Effective Date. This ordinance shall be published in the official newspaper of the City, and

shall take effect and be in full force five (5) days after the date of publication.

PASSED and approved by the City Council this day of 2012.

THE CITY OF OAK HARBOR

Mayor

Attest:

City Clerk


City Attorney

441

City of Oak Harbor

City Council Agenda Bill

Version 5-02

Bill No. ________________________

Date: September 4, 2011________

Subject: Referral of Change in the Use of

Lodging Taxes to Lodging Tax

Advisory Committee.

FROM: Doug Merriman, Finance Director

INITIALED AS APPROVED FOR SUBMITTAL TO THE COUNCIL BY:

Scott Dudley, Mayor

Larry Cort, Interim City Administrator

Grant Weed, Interim City Attorney, as to form

PURPOSE

This agenda bill refers, to the Lodging Tax Advisory Committee, and changes in the use Lodging Taxes (2%

Funds) that may be considered by the City.

AUTHORITY

RCW 67.28.180 Lodging tax authorized – Conditions: Establishes City authority to levy the “basic” hotel-

motel tax of 2%.

RCW 67.28.181 Special excise taxes authorized: Establishes City authority to levy an “additional” hotel-motel

tax of 2%.

Under RCW 67.28.1817, any municipality that proposes imposition of a 2% lodging tax, an increase in the rate

of an existing lodging tax, repeal of an exemption from a lodging tax, or a change in the use of lodging tax

revenue received under shall submit the proposal to the lodging tax advisory committee for review and

comment. The submission shall occur at least forty-five days before final action on or passage of the proposal by

the municipality. The Advisory Committee may deliver its comments prior to the 45 day time period. The

Advisory Committee shall submit comments on the proposal through generally applicable public comment

procedures.

BACKGROUND INFORMATON

Based on this requirement, an action is required to refer to the committee a request to consider topics regarding

2% that include but are not limited to the following subjects:

1) To discuss possible changes in funding options, currently designated through a multi-agency interlocal

agreement, for the City’s participation in the island wide marketing promotion program.

2) To review policy considerations and the funding options for marketing of businesses within the city

limits.

3) To discuss and review application procedures for Lodging Tax Grant Program.

City of Oak Harbor


Version 5-02

STANDING COMMITTEE REVIEW:

The Finance Standing Committee discussed this item at its August 8, 2012 meeting.

RECOMMENDED ACTION

1) A motion to refer potential changes in the use of 2% funds to the Lodging Tax Advisory Committee for

review and comment.

ATTACHMENTS:

RCW 67.28.1817

MAYOR'S COMMENTS

City of Oak Harbor


Version 5-02

RCW 67.28.1817

Lodging tax advisory committee in large municipalities--Submission of proposal for imposition of or

change in tax or use--Comments.

(1) Before proposing imposition of a new tax under this chapter, an increase in the rate of a tax imposed under

this chapter, repeal of an exemption from a tax imposed under this chapter, or a change in the use of revenue

received under this chapter, a municipality with a population of five thousand or more shall establish a lodging

tax advisory committee under this section. A lodging tax advisory committee shall consist of at least five

members, appointed by the legislative body of the municipality, unless the municipality has a charter providing

for a different appointment authority. The committee membership shall include: (a) At least two members who

are representatives of businesses required to collect tax under this chapter; and (b) at least two members who are

persons involved in activities authorized to be funded by revenue received under this chapter. Persons who are

eligible for appointment under (a) of this subsection are not eligible for appointment under (b) of this

subsection. Persons who are eligible for appointment under (b) of this subsection are not eligible for

appointment under (a) of this subsection. Organizations representing businesses required to collect tax under

this chapter, organizations involved in activities authorized to be funded by revenue received under this chapter,

and local agencies involved in tourism promotion may submit recommendations for membership on the

committee. The number of members who are representatives of businesses required to collect tax under this

chapter shall equal the number of members who are involved in activities authorized to be funded by revenue

received under this chapter. One member shall be an elected official of the municipality who shall serve as chair

of the committee. An advisory committee for a county may include one nonvoting member who is an elected

official of a city or town in the county. An advisory committee for a city or town may include one nonvoting

member who is an elected official of the county in which the city or town is located. The appointing authority

shall review the membership of the advisory committee annually and make changes as appropriate.

(2) Any municipality that proposes imposition of a tax under this chapter, an increase in the rate of a tax

imposed under this chapter, repeal of an exemption from a tax imposed under this chapter, or a change in the

use of revenue received under this chapter shall submit the proposal to the lodging tax advisory committee for

review and comment. The submission shall occur at least forty-five days before final action on or passage of the

proposal by the municipality. The advisory committee shall submit comments on the proposal in a timely

manner through generally applicable public comment procedures. The comments shall include an analysis of the

extent to which the proposal will accommodate activities for tourists or increase tourism, and the extent to

which the proposal will affect the long-term stability of the fund created under RCW 67.28.1815. Failure of the

advisory committee to submit comments before final action on or passage of the proposal shall not prevent the

municipality from acting on the proposal. A municipality is not required to submit an amended proposal to an

advisory committee under this section.

http://www.mrsc.org/mc/rcw/RCW%20%2067%20%20TITLE/RCW%20%2067%20.%2028%20%20CHAPTER/RCW%20%2067%20.%2028%20.1815.htm

City of Oak Harbor


Agenda Bill - 2013 Property Tax Levy

Bill No. __________________________

Date: October 2, 2012____________

Subject: Property tax ordinance for 2013.

FROM: Doug Merriman

Finance Director

INITIALED AS APPROVED FOR SUBMITTAL TO THE COUNCIL BY:

_____ Scott Dudley, Mayor

_____ Larry Cort, Interim City Administrator

_____ Grant Weed, Interim City Attorney, as to form

PURPOSE

An ordinance to increase the 2013 City of Oak Harbor property tax levy by 1%.

AUTHORITY

RCW 84.55.010 provides that a taxing jurisdiction may levy taxes in an amount no more than the limit

factor multiplied by the highest levy of the most recent three years plus additional amounts resulting from

new construction and improvements to property, newly constructed wind turbines, and any increase in the

value of state‐assessed utility property.

RCW 84.55.005(1) defines “inflation” as the percentage change in the implicit price deflator for personal

consumption expenditures for the United States as published for the most recent 12‐month period by the

Bureau of Economic Analysis of the federal Department of Commerce in September of the year before the

taxes are payable;

RCW 84.55.005(2)(c), provides the limit factor for the City of Oak Harbor, a taxing jurisdiction with a

population of over 10,000, is the lesser of 101 percent or 100 percent plus inflation;

FISCAL IMPACT DESCRIPTION

Funds Required: $_______$38,000.00 annually__________

Appropriation Source: __Not Applicable___________

The revenue impact of the change in the 2013 property tax levy is $37,499.98. This increase in the property

tax levy is being projected in the City’s 2013-2014 biennial budget.

SUMMARY STATEMENT

This agenda bill presents the ordinance required to establish the property tax levy rate for the City of Oak

Harbor for 2013. Under and RCW 84.55.005(1) and RCW 84.55.005(2)(c), the City may increase the

collection of property tax revenues by the lower of 1% or the rate of inflation as set by the Implicit Price

Deflator (IPD) as published by the Bureau of Economic Analysis (BEA). The IPD measurement to be

City of Oak Harbor


Agenda Bill - 2013 Property Tax Levy

utilized for 2013 is 2.755%. Accordingly, the allowed levy adjustment for 2013 is 1%.

STANDING COMMITTEE REPORT

The Finance Standing Committee reviewed this item at their meeting.

RECOMMENDED ACTION

1. Hold public hearing

2. Pass ordinance to implement a 1% adjustment to the 2013 property tax levy.

ATTACHMENTS

1. Draft Ordinance

2. IPD information (Source: MRSC)

3. Graph of historical inflation data.

ORDINANCE NO. _____

AN ORDINANCE TO INCREASE BY $_________ THE AMOUNT TO BE RAISED BY AD

VALOREM TAXES FOR THE 2013 PROPERTY TAX LEVY WHICH REPRESENTS A 1%

INCREASE OVER THE ACTUAL LEVY ASSESSED IN 2012.

WHEREAS, proper public notice of this ordinance and the related public hearing was given in the

Whidbey News Times on ___________, 2012, and

WHEREAS, a public hearing was held _________, 2012, to consider the City of Oak Harbor’s

Current Expense budget for the Year 2013; and

WHEREAS, RCW 84.55.010 provides that a taxing jurisdiction may levy taxes in an amount no

more than the limit factor multiplied by the highest levy of the most recent three years plus

additional amounts resulting from new construction and improvements to property, newly

constructed wind turbines, any increase in the value of state‐assessed utility property, and any

annexations that have occurred and refunds made.

WHEREAS, under one provision of RCW 84.55.005(2)(c), the annual inflationary increase limit

factor for the City of Oak Harbor, a taxing jurisdiction with a population of over 10,000, is the

lesser of 101 percent or 100 percent plus inflation;

WHEREAS, RCW 84.55.005(1) defines “inflation” as the percentage change in the implicit price

deflator for personal consumption expenditures for the United States as published for the most

recent 12‐month period by the Bureau of Economic Analysis of the federal Department of

Commerce in September of the year before the taxes are payable; Inflation as evidenced by the

change in the for the twelve month period ending July 2012 as measured by the change in the

implicit price deflator (IPD) is _____% (percent).

WHEREAS, the City Council of the City of Oak Harbor has met and considered its budget for the

calendar year 2013, and after hearing and after duly considering all relevant evidence and

testimony presented, has determined that the City of Oak Harbor requires an increase in property

tax revenue from the previous year, in order to discharge the expected expenses and obligations

of the City of Oak Harbor.

WHEREAS, the City of Oak Harbor’s actual levy amount from the previous year was

$__________.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF OAK HARBOR do hereby

ordain as follows:

Section One: An increase in the regular property tax levy is hereby authorized for the levy to be

collected in 2013 tax year. The dollar amount of the increase over the actual levy amount of the

previous year shall be $_______, which is an increase of one percent (1%) from the previous

year. This increase is exclusive of any additional revenues resulting from under-utilized levy

capacity, from new construction, improvements to property, newly constructed wind turbines, and

from any increase in the value of state-assessed property, any annexations that have occurred and

refunds made,. The total regular property taxes will be budgeted at $_________ for 2013.

Section Two: The City Clerk shall file a certified copy of this ordinance with the Island County

Auditor.

Section Three: Severability. If any provision of this Ordinance or its application to any person

or circumstance is held invalid, the remainder of the Ordinance or the application of the provision

to other persons or circumstances is not affected.

Section Four: Effective Date. This ordinance shall take effect five days after publication as

provided by law.

PASSED by the City Council this __th day of October, 2012.

CITY OF OAK HARBOR

______________________

Scott Dudley, Mayor

______________________

Date

Attest:

_____________________

City Clerk


_____________________

City Attorney

Published:____________

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