Expenditures by Program

The General Fund accounts for over 70 percent of the City's General Government Operating budget. The majority of expenditures in the General Fund are devoted to Public Safety (police, fire, building inspection, and municipal court services), with General Government (legislative, executive, legal, administrative, financial, and community planning services) being the next largest program area. Noteworthy budget changes from 2005-2006 to 2007-2008 include the following: (1) 121.63% increase in Other Services resulting primarily from undistributed salaries and benefits for employee contract negotiations and cost of living increases; (2) 10.85% increase in Culture & Recreation due to additional outside agency funding and increased staffing costs; (3) 9.66% increase in Public Safety due to increased salary and benefit costs (i.e. higher medical and state retirement rates, contractual obligations for market and cost of living increases for employees with settled contracts, additional correctional officers, and additional staffing for development services and the Totem Lake Fire Station). 

Expenditures by Category

Salaries & Wages and Benefits comprise 69 percent of the General Fund budget, with Public Safety representing 65 percent of these expenditure categories. Other Services & Charges is the next largest category and is comprised mostly of contracted direct services (such as jail and human services), contracted support services (such as consulting, printing, and repairs and maintenance services), and internal charges from one City fund to another (for information technology, fleet, and facilities maintenance). Noteworthy budget changes from 2005-2006 include the following: (1) 169.44% increase in Reserves for undistributed salaries and benefits for employee contract negotiations and cost of living increases; (2) 16.89% increase in Benefits due to significant increases in medical insurance rates for employees with settled contracts and in state retirement rates; and (3) 7.84% increase in Salaries & Wages mostly due to market adjustments and cost of living increases for employees with settled contracts and to additional temporary and ongoing staff.