2008 Annual Budget

2008 City of Ferndale Budget

The Budget is the culmination of over four months of work and consideration by many individuals.  Beginning in August, City Department Directors are asked to prepare estimates of anticipated expenditures for the coming year.  During this time period, the City Treasurer begins the process of estimating year-end expenditure levels and projecting revenues for the ensuing 12 months.  The Mayor and administrative staff work to organize all requests into the proper funds and within the resources estimated to be available.  By the beginning of November, the Preliminary Budget is submitted to the City Council for review and comment.  The Council then conducts Budget Workshops and, later, public hearings to gather additional information and public input.  Finally, a balanced and complete budget for the ensuing year is adopted prior to December 31st.  This adopted budget, together with any required amendments, serves to guide City department expenditure levels and major activities throughout the year.

Please follow the links below to view the City of Ferndale's Annual Budget for the 2008 fiscal year (January 1st through December 31st).  All documents are in pdf/Adobe format.  Questions regarding the document should be directed to the City Treasurer.  Contact information can be viewed on the Finance page.  Last year's budget, is available to view on the 2007 Budget page.

TABLE OF CONTENTS

SECTION 1 - Introduction

• 1-1 City Mission Statement
• 1-2 History of the City of Ferndale
• 1-4 Elected Officials
• 1-5 Appointed Officials
• 1-6 Mayor & City Council Organizations and Council Committees
• 1-8 Council Intergovernmental Assignments

SECTION 2 - Budget Development

• 2-1 Mayor's Budget Message
• 2-2 City Administrator's Acknowledgement
• 2-3 Budget Purpose
• 2-4 Budget Process & Policies
• 2-5 Budget Calendar
• 2-6 Budget Ordinance
• 2-8 Property Tax Levy Ordinance

SECTION 3 – Summary Data, Financial Policies & Notes

• 3-1 Organization Chart
• 3-2 Revenues Summary by Selected Funds
• 3-3 Revenues Summary - Property Tax & Sales Tax - All Funds
• 3-4 Interest Income Summary
• 3-5 Cash Position Schedule
• 3-6 Headcount Schedules
• 3-7 Debt Schedules
• 3-9 Financial Management Policies
• 3-40 Financial Notes

SECTION 4 – Current Expense Fund Revenues

• 4-1 Summary Schedules
• 4-2 Property Taxes
• 4-3 Sales Taxes
• 4-3 Utility Taxes
• 4-4 Licenses & Permits
• 4-5 Intergovernmental Revenues
• 4-5 Charges for Services
• 4-6 Fines & Forfeitures
• 4-6 Miscellaneous Revenues

SECTION 5 – Current Expense Fund Expenditures

• 5-1 Summary Schedules
• 5-2 Organizational Chart
• Departmental Summaries:
• 5-3 City Council
• 5-4 Municipal Court
• 5-7 Administration
• 5-9 Clerk/Treasurer
• 5-12 Legal Services
• 5-13 General Government
• 5-14 Police
• 5-18 Fire
• 5-19 Probation/Detention
• 5-21 Building Permits & Inspection
• 5-22 Emergency Services
• 5-22 Pollution Control
• 5-22 Mental & Physical Health
• 5-23 Engineering Support
• 5-24 Building Maintenance
• 5-25 Planning
• 5-31 Parks
• 5-32 Transfers

SECTION 6 – Special Revenue

• 6-1 Public Works Organizational Chart
• 6-2 Street Fund
• 6-5 Park Mitigation Fund
• 6-6 Traffic Mitigation Fund
• 6-7 Real Estate Excise Tax Fund
• 6-9 Criminal Justice Fund
• 6-10 Local Criminal Justice Fund
• 6-11 Hotel/Motel Fund

SECTION 7 – Debt Service Funds - Revenues & Expenditures

• 7-1 1998 City Hall Bond Redemption Fund

SECTION 8 – Enterprise Funds - Revenues & Expenditures

• 8-1 Water Fund
• 8-4 Sewer Fund
• 8-7 95/96/05 Sewer Bond Redemption Fund
• 8-8 95/96/05 Sewer Bond Reserve Fund
• 8-9 Storm & Flood Control Fund
• 8-11 Utility Loan Service Fund
• 8-13 Solid Waste Fund

SECTION 9 – Internal Service Funds - Revenues & Expenditures

• 9-1 Computer Repair & Replacement Fund
• 9-3 Equipment Repair & Replacement Fund

SECTION 10 – Agency Funds - Revenues & Expenditures

• 10-1 Court Agency Fund

SECTION 11 – Reserve Funds - Revenues & Expenditures

• 11-1 Overview
• 11-2 General Fund Contingency Reserve Fund
• 11-3 Facilities Capital Reserve Fund
• 11-4 LEOFF 1 Retiree Reserve Fund