2015 BUDGET
OF THE
TOWN OF CONCRETE
45672 Main Street
P.O. Box 39
Concrete, WA 98237
Phone: (360) 853-8401
Fax: (360) 853-8002
Website: www.townofconcrete.com
________________________________________________________________________________________________
Town Officials:
Elected/Appointed
Mayor
Council Members
Position 1
Position 2
Position 3
Position 4
Position 5
Jason Miller
Jack Mears
Dave Pfeiffer
Michael Bartel
Marla Reed
Ginger Kyritsis
12-31-2017
Term Expires
12-31-2015
12-31-2015
12-31-2017
12-31-2015
12-31-2015
Department Heads
Clerk-Treasurer
Director of Public Works
Town Attorney
Building Inspector
Fire Chief
Town Planner
1
Andrea Fichter
Alan Wilkins
David Day
Jack McCormick
Richard Philips
Marianne-Manville-Ailles
TOWN OFFICIALS
1
TABLE OF CONTENTS
2
BRIEF HISTORY
2
BUDGET ORDINANCE SUMMARY
3
SALARY SCHEDULE
3
MAYORS MESSAGE
4
VISION STATEMENTS
5
ORGANIZATIONAL CHART
6
DEPARTMENT HEAD ACTIVITIES
7
THE BUDGET AND THE BUDGET PROCESS
9
BUDGET CALENDAR
10
REVENUE HIGHLIGHTS AND BEGINNING FUND BALANCES
11
PROPERTY TAX INFORMATION
13
EXPENDITURE HIGHLIGHTS
15
GENERAL FUND
STREET FUND
CAPITAL IMPROVEMENT FUND
AIRPORT FUND
SEWER FUND
WATER FUND
FIRE RESERVE FUND
Water Reserve Fund
AIRPORT RESERVE FUND
SEWER RESERVE FUND
15
15
15
16
16
16
16
16
16
17
FUTURE CAPITAL FACILITY PROJECTS
Water System
Transportation
Parks and Recreation
Sewer System
17
17
18
18
19
PERSONNEL CHANGES
20
STAFF
Public Works
Town Hall
20
20
20
BUDGET SUMMARY
ACCOMLISHMENTS
21
21
TOWN DEBT
22
LOANS
INTERFUND LOANS
22
22
GLOSSARY
23
Brief History of the Town of Concrete
The area that is now the Town of Concrete was originally two settlements located at the convergence of the Baker and
Skagit Rivers in the northern Cascade Mountains in the State of Washington.
The settlement on the west side of the Baker River was originally known as Minnehaha. The east side of the river was
known as Baker. The initial settlers to the area relied on timber from the mountains to build homes and run their mills.
The settlers soon discovered the mountains yielded more important products for the town’s future, limestone and clay.
The settlers of Minnehaha changed their town’s name to Cement City when the Washington Portland Cement Plant
began construction in 1905.
The production of cement was so profitable that a second company, the Superior Portland Cement Company opened
for business in 1908. The influence of these companies was so great that when the two towns were incorporated into a
single town in 1909, they named the town after their most important business, concrete.
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BUDGET ORDINANCE SUMMARY FOR 2015
2015 BUDGET
ORDINANCE #732 ADOPTED THE BUDGET OF THE TOWN OF CONCRETE, WASHINGTON FOR THE
FISCAL YEAR ENDING DECEMBER 31, 2015.
2015 BUDGET
FUND
AMOUNT
GENERAL
645,857.00
STREET
67,030.00
FIRE RESERVE
51,070.00
CAPITAL IMPROVEMENT
62,600.00
AIRPORT
31,218.00
AIRPORT RESERVE
3,500.00
SEWER RESERVE
110,020.00
SEWER
485,000.00
WATER
307,010.00
WATER RESERVE
385,000.00
TOTAL ALL FUNDS:
$2,148,305.00
2015 SALARY SCHEDULE
ORDINANCE #733 ADOPTED THE SALARIES OF THE TOWN OF CONCRETE, WASHINGTON FOR THE
FISCAL YEAR ENDING DECEMBER 31, 2015.
Elected Officials
Classification
Maximum
Mayor
$7,200.00
annual
Council Members (5)
$4,800.00
annual
Classification
Maximum
Clerk-Treasurer
$40,113.13
annual
Deputy Clerk
$28,556.14
annual
Volunteer Coordinator/Office Asst.
$2,908.80
annual
Public Works Director
$49,625.86
annual
Public Works Assistant
$43,772.39
annual
PW Maintenance Worker
$24,960.00
annual
Groundskeeper
$16,020.48
annual
Fire Chief
$3,708.72
annual


THE TOTAL ADOPTED ANNUAL SALARY AMOUNT FOR THE 2015 BUDGET YEAR IS $221,665.52. THIS AMOUNT DOES
NOT INCLUDE MEDICAL/DENTAL BENEFITS OR PAYROLL TAXES PAID BY THE TOWN ON BEHALF OF THE
EMPLOYEE. 1% RAISES WERE ALLOCATED FOR 2015.THE PUBLIC WORKS MAINTENANCE WORKER POSITION WAS
INCREASED FROM PART TIME TO FULL TIME. THE TOWN PLANNER, ENGINEER AND BUILDING INSPECTOR
POSITIONS ARE CONTRACTED AND ARE NOT PART OF THE SALARY SCHEDULE.
FULL TEXT OF THE BUDGET ORDINANCES IS AVAILABLE FOR REVIEW AT THE CONCRETE TOWN HALL OR
ELECTRONICALLY BY REQUEST.
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2015 Budget
Mayor’s Message
I am pleased to present our balanced 2015 Budget to the Town Council. This budget is
designed to sustain the town as it endeavors to grow its economy and offer a better
quality of life for Concrete citizens.
This year’s budget reflects a change in the status of the Public Works Maintenance
Worker position from part-time to full-time. This is an important decision, because it
allows the Public Works team more opportunities for cross-training as retirements likely
loom within the next several years.
On the infrastructure front, grant funds will continue to play a major role, affecting the
2015 budget as they become available. The town continues to use grant funding for the
majority of its larger projects, including the Fire & Life Safety Building, streets, sewer,
and water utilities. Funding is currently being sought for parks improvements, streets, and
sewer needs. Water utility rates got a slight bump for 2015; sewer utility rates will
continue to rise $2.50 every six months as the town endeavors to pay off its wastewater
treatment plant construction loans.
Creation of an Airport Reserve Fund should set aside moneys to be used for special
projects at the airport, such as paving a portion of the roadway near the Pilots’ Lounge.
Small bumps in administrative fees occurred. The majority of costs for public services
will remain the same, with some minor increases mentioned above.
It is my hope and desire that the 2015 budget will run parallel to the town’s economic
development efforts, which I hope to begin implementing in 2015. Responsible spending
and persistent work toward grant funding will help Concrete thrive during the coming
years, becoming the resilient municipality we all know it can be.
Here’s to a prosperous and productive 2015.
Jason Miller, mayor
Town of Concrete
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Vision Statements for the Town of Concrete
1)
The TOWN OF CONCRETE should use local resources whenever possible to
encourage local involvement in community actions and to enhance community
pride. This should include continued encouragement of public and provide
involvement in community traditions, as well as encouragement of volunteerism
and activism.
2)
The TOWN OF CONCRETE should encourage the local economy by providing a
predictable development atmosphere, emphasize diversity in the range of goods
and services, and ensure that as the economy changes that employment
opportunities are balanced with a range of housing opportunities.
3)
The TOWN OF CONCRETE should encourage changes that promote livability,
pedestrian orientation and high quality design, and limit stress factors such as
noise pollution and lack of parking. In addition, the TOWN OF CONCRETE
should identify the responsibilities of public and private agents at the local and
regional level for providing emergency and social services.
4)
The TOWN OF CONCRETE should enhance opportunities for enjoyment of
recreational and cultural activities, providing a range of activities for all ages. The
enjoyment and educational value of such activities is enhanced by diversity in the
available choices.
5)
The TOWN OF CONCRETE should provide effective stewardship of the
environment, to protect critical areas and conserve land, air, water and energy
resources.
6)
The TOWN OF CONCRETE is committed to following its adopted
Comprehensive Plan and will proceed with the spirit of the provisions of the plan
for an adequate period of time for policies and actions to take effect. The Town is
also committed to working with the County and other relevant jurisdictions to
coordinate and resolve regional issues. The policies and financial plans
demonstrate how the Town intends to resolve problems, and thus can be used to
inform residents and business.
The six goals above complement the vision statements that were created by the CEDAR
(Concrete Economic Development and Resources) committee and reported out to the
community in January, 1994.
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Town of Concrete Citizens
Organizational Chart
Airport
Committee
Jack Mears
Dave Pfeiffer
Parks Committee
Chairman, Marla Reed
George Theodoratus
Jason Driver
Mike Bartel
Staff: Alan Wilkins
Staff: Cody Hart
Staff: Marianne
Manville-Ailles
Concrete Volunteer Fire
Department
Chief Richard Philips
Asst. Chief Darrel Reed
Asst. Chief Tim Bridge
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Town Council
Jack Mears
Dave Pfeiffer
Michael Bartel
Marla Reed
Ginger Kyritsis
Planning Commission
Bruce Newburn (Chair)
Don Payne (Vice Chair)
George Theodoratus
Sandra Jones
Doug Ide
Vacant (Student Position)
Marianne Manville-Ailles (Staff)
Mayor
Jason Miller
Building Inspector
Jack McCormick
Public Works Director
Alan Wilkins
Public Works Assistant
Richard Philips
Town Planner
Marianne Manville-Ailles
Town Engineer
CRH Engineering, Cody Hart, P.E.
Clerk-Treasurer
Andrea Fichter
Groundskeeper
Dale Angell
Historical Preservation Commission
Eric Archuletta (Chair)
Robert McWilliams (Chair Pro-tem)
Kelly Bush
Ginger Kyritsis (Council)
George Theodoratus
Vacant
Barbara Hawkings
Corrina Hart (Staff)
Marianne Manville-Ailles (Staff)
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Public Works Maintenance
Worker
James Luttrell
Deputy Clerk
Corrina Hart
Office Assistant
Denise DuVarney
DEPARTMENT HEAD ACTIVITIES
Public Works Director
 Performs a variety of supervisory and directive, administrative, skilled, technical and maintenance
work in the planning, construction, operation, repair, maintenance and replacement of Town
water, sewer, street and storm drainage facilities and systems, maintenance of buildings, grounds,
parks, open spaces and recreation structures. Performs a variety of skilled and unskilled tasks in
the custodian care and maintenance of Town Buildings. Performs a variety of administrative,
supervisory and/or directives, skilled and semi-skilled tasks in the maintenance and operation of
buildings, grounds, parks, open spaces and recreation structures.
 Plans, schedules, implements, supervises and engages in construction, maintenance, operation and
construction activities designed to provide quality water, sewer, street and drainage service for the
Town, oversees construction and maintenance work to determine acceptability and conformance to
standards. Trains, supervises and disciplines employees performing the duties of maintenance,
construction and repair of water, sewer, street and storm drainage facilities. Supervises and directs
the control of and use of, and assumes responsibility for all materials, supplies and equipment used
in the maintenance, construction and repair of streets, water systems, sewer collection and storm
drainage systems and other department facilities.
 Provides operations guidance for construction of bridges, buildings, sidewalks, drainpipe
installation, culvert installation and road construction. Provides recommendations regarding heavy
equipment purchases and requisitions all supplies and materials needed for effective department
operations.
Clerk-Treasurer
 Supervises and/or performs activities related to utility billing, accounts payable and payroll.
 Prepares and/or assures preparation of all required monthly, quarterly and annual reports in
accordance with standard Washington State Auditor requirements.
 Prepares and monitors departmental budgets and assists with preparation and monitoring of the
Town’s annual budget in conformance with BARS requirements. Projects revenues and
expenditures in order to anticipate the Town’s financial needs.
 Monitors and accounts for all construction projects in the Town, assuring proper reimbursements
from projects financed by grants, loans and bond issues.
 Invests Town monies in accordance with established criteria.
 Implements and maintains the accounting system for Water/Sewer Utilities as prescribed by the
Washington State Auditor.
 Coordinates activities with State and other auditors as required.
 Supervises the retention and destruction of all Town records under
advice of the State Archivist.
 Provides general support services to the Town Council, Mayor and
all Town departments; prepare council agendas and other materials;
attends council meetings, takes, distributes and maintains minutes.
 Maintains and retrieves all Town records in response to needs of
the Town Council, staff and the general public.
 Assures and oversees functions related to the publication of legal
notices; registration of voters, call for bids, maintenance of
inventory records, and the publication and codification of Town
ordinances.
 Oversees the functions related to issuing various licenses and
permits, and the collecting and accounting for all monies due the
Town. Implements and maintains professional service rosters.
 Oversees the functions related to serving the support needs of
various boards and commissions as directed.
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Town Planner
 Under the direction of the Mayor, performs a variety of professional planning duties assuring
compliance with various Town ordinances as well as local, state and federal regulations related to
land use permits, preparing and presenting staff reports at public hearings and meetings, informing
the public, land developers and others of various Town codes and ordinances as well as local, state
and federal requirements, assisting in the development and revision of the Comprehensive Plan,
and performing planning and coordination tasks for special projects and programs.
 Reviews and processes various levels of land use applications for compliance with various local,
state and federal codes; prepares and reviews developer agreements and surety documentation.
 Researches, prepares and presents staff reports on current planning issues for the Planning
Commission and Town Council.
 Reviews and provides input to environmental checklists submitted with applications.
 Provides and interprets information orally and in writing to land developers and the public
concerning Planning Department policies and regulations, zoning, subdivision, site plan review
and other relevant land use related regulations.
 Composes, edits and prepares a variety of written materials including reports, discussion papers,
graphics and other materials.
 Coordinates and assures the production of major planning documents and maps and administer
related contracts.
 Prepares draft ordinances to meet Growth Management Act requirements.
 Monitors the Zoning Code for effectiveness, accuracy and clarity and reviews proposed
amendments.
 Enforces zoning and land use regulations and other ordinances as required, including discussing
complaints with members of the public, following up with field visits and related correspondence.
 Assists in analyzing and preparing reports on long-range planning issues including changes to the
Comprehensive Plan and other land development policies and standards.
 Performs related duties as assigned.
Building Inspector
 Performs in a satisfactory and proper manner, professional building inspections and plan review
services and issues building permits pursuant to town code and the International Building Codes
as requested by the Town of Concrete and its residents.
Town Attorney
 Provides telephonic or in-person consultation, researches or drafts documents and provides legal
advice to the Town of Concrete and its elected and appointed officers in accordance with State,
Local and Federal laws.
Fire Chief
 Responsible for general fire department work involving the protection of life and property, and the
enforcement of laws and ordinances and issuance of reports and general appraisal of the
effectiveness of the volunteer fireman and adherence to established policies. Work is performed
according to departmental regulations and procedures, duty assignments.
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The budget and the budget process for the Town of Concrete.
The budget is the legal authority to commit public funds. It provides policy direction by the Town Council to staff as a
financial plan for the current year.
Preparation of the annual budget involves every town official and employee. Each member of the town team has an
opportunity and responsibility to contribute suggestions for projects and processes that would improve the town or use
of the town’s resources more efficiently. Budget preparation can be difficult, time consuming and frustrating, yet
valuable and rewarding. The end result is a collaborative, comprehensive set of plans and directives for the
management of the town’s activities and resources for the coming year and beyond.
The budget provides four functions:
1. The budget as a policy document
Decisions made during the budget process and documented herein reflect the general principles or plans that guide the
actions taken for the future. The budget links desired goals and objectives and policy direction to the actual day-to-day
activities of the town staff.
The Town of Concrete’s financial policies are intended to provide a framework for financial decision making for the
financial planning and management of the town. These policies have been established to provide general fiscal
guidelines and are intended to provide sound direction in the management of the town’s financial affairs. Most of these
policies represent long-standing policies, procedures and practices that are already in practice and have worked well for
the town. These policies express four main goals:
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Preserve financial assets in order to meet normal operating expenses, planned future obligations and to adjust
to changes in the service requirements of the town.
Operate water and sewer utilities in a fiscally sound manner.
Maintain existing infrastructure and capital assets in good repair, working order and condition.
Maintain a strong credit rating thus ensuring lower cost financing when needed. A sound credit rating also
demonstrates to taxpayers the town is well managed and follows financially sound business practices.
Financial Policy Objectives
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The budget shall balance recurring operating expenses to recurring operating revenue.
Revenues shall be conservatively estimated and based upon the best information available.
When appropriate, user charges and fees should reflect the full cost of providing the related service or the
percentage of total service cost as determined by the town.
One-time revenues are non-recurring in nature, and therefore, shall not be relied upon to fund regular
operating budgets for the ongoing programs. Cash balances in excess of the amount required to maintain
reserves may be used to fund one-time or non-recurring costs.
The maturity date for debt will not exceed the reasonable expected useful life of the asset or project
financed.
The impact of proposed capital improvements on the operating budget shall be considered
when deciding whether such projects are feasible.
The accounting system will maintain records on a basis consistent with requirements
prescribed by the State of Washington Auditors Office for Cash Basis entities in the
Budgeting, Accounting and Reporting system (BARS) applicable to local government in the
State of Washington.
2. The budget as a financial plan
Financial planning is the most basic aspect of the budget and is a requirement of state law. The budget must be adopted
as a balanced budget and must be in place prior to the expenditure of any town funds. The budget is the legal authority
to expend public monies, and controls those expenditures by limiting the amount of the appropriation at either the fund
or department level. Revenues and beginning fund balances are estimated to determine resources available in each
fund. Council and staff expenditure requests, other commitments such as debt service requirements, and desired ending
fund balances are balanced against available resources to determine department and fund appropriations.
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3. The budget as an operation guide
The function and/or goals of each department and fund are described in the following sections, along with the
objectives planned for the current year to perform those functions and meet those goals. This process assists in
maintaining an understanding of the various operations of the town and how they relate to each other and to the
attainment of the policy issues and goals of the Town Council.
4. The budget as a communication device
The budget provides a unique opportunity to allow and encourage public review of the town’s operations. The budget
document describes the activities of the town, the reason or cause for those activities and future implications. The
budget process invites individual citizens to provide direct input to the budget. Citizens are always welcome to discuss
problems, desires and opportunities with the Mayor, Town Council and staff. These discussions frequently lead to
budget objectives. Additionally, the town holds two public hearings on the budget and another on the Property Tax
where the public is formally invited to participate in the budget process.
Basis of the Budget
The Town of Concrete uses single entry; cash basis accounting which is a departure from the Generally Accepted
Accounting Principles. Revenues are recognized when received in cash and expenditures are recognized when paid.
This is a departure from generally accepted accounting principles which require revenue and expenditure recognition
on the modified – accrual basis in governmental funds.
The annual financial report of the town is prepared on the same basis. The budget can be directly compared to the
operating reports in the annual financial report.
The basis for budgeting is consistent with state law and is practical both for preparing and managing the budget.
Amending the Budget
The Town Clerk-Treasurer is authorized to transfer budget amounts between categories within funds; however, any
revisions that alter the total expenditures of a fund, or affect the number of authorized employee positions, salary
ranges, hours or other conditions of employment, must be approved by the Town Council. When the Town Council
determines that it is in the best interest of the town to increase or decrease the appropriation for a particular fund or
department, it may do so by ordinance approved by one more than the majority of the Town Council.
BUDGET CALENDAR
Washington town budget procedures are mandated by RCW 35.33. These mandates are incorporated into the
procedures described below:
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August – The Clerk-Treasurer submits notice to department heads to file budget requests.
September – The department heads return appropriation requests and revenue estimates to
the Clerk-Treasurer
October – The Clerk-Treasurer submits proposed budget requests and information on
current revenues to the Town Council.
November – The Mayor submits the proposed budget to the Town Council. This budget is
based on priorities established by the Council and estimates provided by town
departments during the preceding months, prioritized and balanced with revenue
estimates made by the Clerk-Treasurer.
Prior to first Monday in December – The Town Council conducts at least two public
hearings on the proposed budget.
Prior to December 31 – The Town Council makes its adjustments to the proposed budget
and adopts by ordinance a final balanced budget.
After adoption, the final budget is available to the public.
The budget is adopted at the fund level. Any unexpended appropriation balances lapse at year-end. Any changes in
staffing levels or composition and significant capital expenditures must also be included in this budget document or be
specifically approved by Town Council motion.
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Revenue Highlights
BEGINNING FUND BALANCES
As per the Town’s Financial Policy Objectives, the 2015 Budget Beginning Fund Balance estimates are conservatively
estimated and based upon the best information available.
2012 Estimate
2012 Actual
2013 Estimate
2013 Actual
2014 Estimate
2014 Actual
2015 Estimate
General
$300,000.00
$343,205.72
$325,000.00
$237,104.00
$240,000.00
$247,737.87
$82,500.00
Street
$10,000.00
$8,824.13
$7,500.00
$4,706.10
$10,000.00
$19,125.28
$5,000.00
Fire Reserve
$25,000.00
$28,011.19
$34,000.00
$34,035.09
$38,000.00
$40,056.80
$45,000.00
Capital
Improvement
$55,000.00
$59,302.17
$75,000.00
$47,167.10
$39,000.00
$47,984.16
$55,000.00
Airport
$8,000.00
$2,317.34
$3,500.00
$4,737.51
$2,500.00
$2,873.84
$5,500.00
Airport
Reserve
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Sewer Reserve
$95,000.00
$101,353.26
$70,000.00
$35,414.49
$31,000.00
$29,381.19
$90,000.00
Sewer
$60,000.00
$20,819.69
$25,000.00
$-28,976.51
$-20,000.00
$-23,999.76
$-25,000.00
Water
$50,000.00
$35,941.24
$50,000.00
$45,917.77
$40,000.00
$27,485.32
$20,000.00
Water Reserve
$325,000.00
$389,592.40
$250,000.00
$243,109.93
$285,000.00
$340,349.36
$325,000.00
TOTALS
$928,000.00
$989,367.14
$840,000.00
$623,215.48
$665,500.00
$730,994.06
$603,000.00
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Budgeted resources for all funds in 2015 including beginning fund balance estimates total $2,148,305.00, a $20,582.00
increase from the 2014 Budget.
In the General Fund, taxes are the largest ongoing single resource.
Sales tax revenues are estimated to be $150,000.00. Property tax
collections are estimated at $275,000.00 total for the 2015 Budget,
property tax revenues are split at ninety percent (90%) into the General
Fund and ten percent (10%) into the Street Fund.
The projected revenue for 2015 in the Street Fund is $67,030.00. This
is a $5,000.00 increase from the 2014 Budget.
The Water Reserve Fund for 2015 is estimated at $385,000.00. This is a $40,000.00
increase from the 2014 Budget.
The Fire Reserve Fund for 2015 is estimated at $51,070.00. This is a $9,055.00 increase from the 2014 budget. The
Fire Reserve Fund revenues are derived mainly from Capital Transfers from the General Fund. The purpose of the Fire
Reserve Fund is for the purchase of needed fire safety equipment, vehicles and/or contribution to the construction of
the new Fire and Life Safety Facility.
The Sewer Reserve Fund revenue for 2015 is estimated at $110,020.00. This is a $59,005.00 increase from 2014. The
main reason for the increase in funds is due to funds received for projects completed in prior years.
The projected Capital Improvement Fund revenue amount for 2015 is $62,600.00. The major source of revenue to the
Capital Improvement fund is Real Estate Excise Tax which has begun to see an increase in 2014 compared to the prior
few years.
The Airport Fund is projected at $31,218.00 for 2015, an $8,737.00 increase from the 2014 budget. This increase in
revenues is mainly due to rent modifications for a portion of leaseholders at Mears Field as well as increases in regular
rent payments.
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Charges for both water and sewer utility services in 2015 are projected to be $700,000.00 including $415,000.00 for
sewer and $285,000.00 for water. The total Water Fund is projected at $307,010.00. The total Sewer Fund is projected
at $485,000.00 a $6,175.00 increase from 2014.
PROPERTY TAX INFORMATION
Year of Collection
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
Type
GENERAL
GENERAL
GENERAL
GENERAL
GENERAL
GENERAL
GENERAL
GENERAL
GENERAL
GENERAL
Assessed Valuation
99,641,644
72,422,381
57,509,516
66,830,614
65,943,336
65,943,336
76,568,224
60,766,693
59,962,690
56,031,798
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Levy Rate
3.375
3.375
3.375
3.375
3.375
3.375
2.5467
2.9951
3.0032
2.9555
Total Taxes Assessed
336,173.00
194,100.00
194,094.62
225,553.00
222,558.76
222,558.76
194,996.00
182,002.00
171,070.00
165,602.00
How does the town make up
the difference between the cost
to provide services and how
much property tax is received?
PROPERTY TAX INFORMATION
Where does your property tax
dollar go?
For every dollar that is paid by
you in property taxes, the Town
of Concrete receives an average
of 26% on your total property
taxes paid.
See the chart above for a
breakdown on how your tax
dollars are distributed.
In excess of property taxes the
town of Concrete also receives
revenue from sales tax, telephone
tax, business licenses, building
permits and other fees and
service charges
How much of the town’s budget is
supported by my property taxes?
The town’s general fund receives approximately
$250,000 in property tax revenue, which is
approximately 39% of the total general fund
revenue. The general fund pays for services that
generally benefit the entire community, like law
enforcement, fire, economic development,
community planning, parks and recreation, and
other general governmental services.
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Expenditure Highlights
General Fund
The General Fund is the general operating fund of the town. It accounts for all financial resources and transactions
except those that are required to be accounted for in another fund.
Resources include sales tax, property tax, utility tax and other taxes and/or fees from various permits, licenses and user
charges, grants and/or entitlements from the State of Washington or other funding agencies.
The activities included in the Town of Concrete’s General Fund are departmentalized and include General Government
Uses (including Legislative, Planning and Inspection), the Fire Department and Parks Department.
The General Fund accounts for thirty percent (30%) of the 2015 appropriations. The total amount budgeted amount for
the General Fund is $645,857.00, which is a $75,730.00 decrease from 2014.
General Government Uses are budgeted at $586,569.00, $9,065.00 more than the 2014 Budget.
The Fire Department uses are budgeted at $42,713.00, $86,849.00 less than the 2014 Budget. The decrease
in funds is associated with local funds spent in 2014 on the construction of the new Fire and Life Safety
Facility.
The Town of Concrete Volunteer Fire Department has been actively serving this community for over
110 years. Concrete's Fire Department, manned by an entirely volunteer crew with the exception of the
Fire Chief who is paid $309.06 per month, offers 24 hour fire protection to the Town of Concrete residents
and business owners. When the roster is full, the department consists of 25 members in four squads. There
are four captains, two assistant chiefs and the Fire Chief, Rich Philips, who has more than 30 years of service on the
department.
The three trucks currently in service are Truck 4, a Howe, purchased in 1968 for a price of $18,000, Truck 5, a Darley,
purchased in 1989 for a price of $98,000 and a 1991 Ford Darley the town received the use of from the City of SedroWoolley in 2010.
The Park Fund is budgeted at $16,575.00 for the 2015 budget year. The function of the Parks Fund is to
provide quality and safe recreational experiences for people using the town park facilities through routine
maintenance, repair and improvements to town parks grounds and buildings, including:
●
●
●
●
●
Restroom cleaning at town parks and placement and servicing of trash receptacles.
General landscaping duties throughout town.
Placement and maintenance of park equipment
Installation and maintenance of trees, open space, and landscape areas
Inspection to insure safety of equipment and grounds and compliance with applicable
guidelines and regulations
Street Fund
The function of the Street Fund is to provide street maintenance and repair, construction
and reconstruction, maintenance of street and pedestrian lighting, snow removal and
ice control, maintenance of storm drains and installation and maintenance of traffic
control devices. The 2015 expenditures for the Street fund are estimated at
$67,030.00 a $5,000.00 increase from the 2014 Budget. The Street Fund receives
ten percent (10%) of all Property Tax Revenue received by the Town which is
thirty-seven percent (37%) of the total budgeted revenues for this fund. It is also
supplemented by capital transfers from the General Fund which makes up forty
percent (40%) of the budgeted revenues for the Street Fund. Another major
source of revenues received for the Street Fund is the Motor Vehicle Fuel Tax that
is distributed to the Town by the State.
Capital Improvements Fund
The Capital Improvements Fund accounts for the proceeds of the locally imposed Real Estate Excise Tax (REET).
Permitted uses are public works projects included in the towns capital facilities plan. The Capital Improvements Fund
is estimated at $62,600.00 for the 2015 Budget. This fund has begun to see an increase in Real Estate Excise Tax
revenues received in 2014, which is the main source of revenue for this fund.
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Airport Fund
The function of the Airport Fund is to promote general aviation at Mears Field. Sources of
revenues for this fund are derived from Airport lot leases, donations, airport lot waiting list fees
and rental of the Pilots Lounge. The Airport Fund is budgeted at $31,218.00 for 2015, an
increase of $8,737.00 from the 2014 Budget. This increase is mainly due to lease payment
modifications and lot lease rent adjustments.
Sewer Fund
The function of the Sewer Fund is the operation and maintenance of
the town’s wastewater collection and wastewater treatment plant to
provide a reliable, safe, and cost effective wastewater system with
consistent wastewater treatment and biosolids processing meeting or
exceeding Federal and State requirements and guidelines. In 2015, the
Sewer Fund will make up twenty-three (23%) of the budget. The
2015 Sewer Fund is budgeted at $485,000.00, an increase of
$6,175.00 from 2014.
Water Fund
The function of the Water Fund is to provide a water supply, storage, transmission and distribution system that
conforms with Federal and State requirements, and meeting or exceeding customer expectations in terms of safety,
quality (taste and aesthetics), and quantity. The 2015 budget for the Water Fund is $307,010.00. The Town of
Concrete currently has a contract with Niagara Bottling who will contribute an estimated $100,000.00 in water
sales this year. A scheduled transfer to the Water Reserve Fund of $60,000.00 is planned by year end. The Water
Reserve Fund is where funds are allocated for major construction projects or repairs to capital assets. The Water
Fund makes up fourteen percent (14%) of the total 2015 Budget. This amount may be amended if grants or
loans are received for a second water source, water service meter installation, waterline improvements or
improved storage.
Fire Reserve Fund
The function of the Fire Reserve Fund is to accumulate resources for major fire department
projects and accounts for their purchase, construction and financing. The source of revenue for
this fund is investment interest and transfers from the General Fund. The Fire Reserve Fund is
estimated at $51,070.00 for the 2015 Budget year. This is a $9,055.00 increase from the 2014
Budget. The Fire Reserve Fund makes up two percent (2%) of the 2015 Budget.
Water Reserve Fund
The Water Reserve Fund accumulates resources for major water capital projects and accounts for their purchase,
construction and financing. Sources of revenues for this fund include transfers from the Water Fund, water hook-up
fees and savings investments. For 2015 funds have been set aside for the design and possible construction/replacement
of water lines in Mill Addition, North Rietze Avenue, Spring Street and North Park Avenue. In 2004, an item was
added to the Water Reserve Fund to begin accumulating resources for a new Public Works Shop. It is estimated that
$80,000.00 will be placed in this line item for 2015. Estimated date for these resources to be used for the Public Works
Shop is 2015. The 2015 Budget estimate for the Water Reserve Fund is $385,000.00, an increase of $40,000.00 from
the 2014 budget. The Water Reserve Fund makes up eighteen percent (18%) of the 2015 Budget.
Airport Reserve Fund
Beginning with the 2015 Budget, the town council unanimously voted to create an Airport Reserve Fund. The function
of this fund will be to accumulate resources for major airport projects and account for their purchase, construction and
financing. The 2015 Budget for the Airport Reserve Fund is $3,500.00.
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Sewer Reserve Fund
The Sewer Reserve Fund accumulates resources for major sewer projects and accounts for their purchase, construction
and financing. Sources of revenues for this fund include transfers from the Sewer Fund, sewer hook-up fees and
interest earned. In 2004, an item was added to the Sewer Reserve Fund to begin accumulating resources for a new
Public Works Shop. Due to budget shortfalls within the Sewer Fund, the expenditure has been eliminated for this line
item for 2015. The Sewer Reserve Fund makes up five percent (5%) of the 2014 Budget and is budgeted at
$110,020.00.

Reserve Funds are used to account for and report financial resources that are intended for expenditures
related to capital outlays including acquisition or construction of capital facilities or other capital assets.
Future Capital Facility Projects
Water System
No.
Yr(s)
Location
Description
Est. Cost
1
2013
Source - 2013
Source Metering System
$
85,000
2
2014
Source - 2014
Piping and Valve Modifications
$
125,000
3
$
325,000
320,000
280,000
2013
$
280,000
7
2014
$
115,000
8
2015
$
185,000
2017
Water Tank
Water System Plan
New pressure zone north of Limestone
Upgrade existing 4” and 6” pipe with
8” for fire flow
Upgrade existing 6” pipe with 8”,
complete 8” loop for fire flow
Upgrade existing 2” pipe with 8” for
fire flow
Upgrade existing 6” with 8” for fire
flow
Replace #1 tank
Required 6-year update
$
$
6
System wide
2012-2016
Seidel Tank Area
Mill Ave, South
Dillard
East Main, North
Everett
Limestone, Cupples
Alley
East Main
Service meters
4
5
20122016
2015
2012
$
$
500,000
60,000
9
10
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Long-Term Water Projects
1L
Cedar & D Streets
2L
3L
Limestone Street
East SR20
4L
Charles Street
5L
West SR20
6L
West Dalles
7L
Sauk Valley Road
8L
Source
Add new 12”, 8” mains, developer
financed
Upgrade 6” pipe with 8” for fire flow
Extend new 8” main to establish loop,
fire flow, reliability
Extend 8” main from Airport Way to S.
Dillard; fire flow, reliability
Extension into UGA, developer
financed
Extension into UGA, developer
financed
Extension into UGA, developer
financed
Locate, utilize alternative water source
$
285,000
$
$
120,000
275,000
$
170,000
$
580,000
$
495,000
$
565,000
$
3,000,000
Transportation
1
Proposed 6-year TIP
Project
Cost
Main Street Phase 3 Reconstruction &
311,250.00
Funding Sources
TAP(R)
Pedestrian Improvements-Superior to N. Park
2
3
4
5
6
7
8
9
School Secondary Access to school, airport.
Design and Construction
SR20 and Secondary Access – Enhance
Intersection
Cedar Street Reconstruction & Pedestrian
Improvements S. Park to S. Superior
Limestone St. Reconstruction & Pedestrian
Improvements.- Burpee Hill Rd to E St.
S. Superior Avenue – Airport Way to SR20.
Reconstruct Sidewalks and Culvert Replacement
N. Superior Avenue – Main St to SR20Design/construct street widening and sidewalks
East Main St. Pedestrian Improvements.Bridge to Everett
Study transit Improvement: Bus shelter, Park
& Ride, bathrooms- Silo Park
2,496,410.00
STP
2,347,000.00
STP
300,000.00
TIB
300,000.00
TIB
250,000.00
TIB
450,000.00
TIB
185,000.00
TIB
15,000
TIB
Parks and Recreation
Numbered
for clarity,
not in priority
order
1
2
Improvement
Status
Restrooms
Parking facilities, Park & Ride
(coordinate with Bus Shelter
Not Built
Graveled parking
area exists
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Next Steps
3
proposed in Transportation projects)
Skate park
Playground/Play Structure Area
4
5
Completed 2006
Completed, fence
added in _____
Established 2010
Not Built
Bench added 2012
Angela Cupples Community Garden
Recreational Racetrack for riding
Confirm whether
lawnmowers
interest exists
6
Walking paths, trails
Not Built
7
Climbing wall
Not Built
8
Interpretive and Educational facilities Not Built
9
Covered Meeting Area
10
Relocated Lorenzen Creek
Not Built
11
Off-leash park
Not Built
Features from 1997 master plan to be confirmed, reviewed during this and future parks planning
efforts.
12
Amphitheater
Not Built
13
Visitor, Interpretive Center
Not Built
14
Additional Picnic Areas
Not Built
15
Civic Plaza
Not Built
Adjacent Civic Center on North Edge of Park.
Five parcels on the north edge of the park, including the community garden, are not subject to
restrictions on use and excavation.
Superior Building
Historic structure
Decision on
and feasibility
rehabilitation
study nearly
complete
Public Safety Building
Emergency
Funding being
declared in 2010
sought, design
needed
Coordinated circulation and parking
No design
Design
system for vehicles, including
emergency vehicles, pedestrians,
bikes
Sewer System
Currently the town needs to focus on improvements to the wastewater collection system such as correcting
and repairing issues with inflow and infiltration. No further projects are planned until these items can be
corrected.
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Personnel changes
Changes in positions:
The part-time Public Works Maintenance Worker position will
become a full-time position in 2015.
Changes in salaries:
The 2014 budgeted amount for salaries and wages was
$210,771.15. The budgeted 2015 Annual Wage is $221,665.52.
This is a $10,894.37 increase from the 2014 Salaries. The
increase is mainly due to the change in the Public Works
Maintenance Worker position being increased to a full-time
position.
-
Public Works Maintenance Worker Annual Wage
Increase = $9,624.00
All Other Employees Annual Wage Increase =
$1,270.37
One percent (1%) raises were allocated for the 2015 budget year,
which is an average of $222.30 increase annually ($18.50
monthly) for each full-time employee with the exception of the
Public Works Director who declined his raise for 2015.
Town Staff and Departments
Public Works Department
The Town of Concrete Public Works Department is responsible for the day-to-day
management, maintenance and improvements of all publicly owned lands and corresponding
buildings or assets throughout the town.
The Public Works Department now employs three (3) full-time and one
(1) part-time worker, including a Public Works Director, Public Works
Assistant, Groundskeeper and a Public Works Maintenance Worker.
It is the responsibility of the Public Works Department to maintain the
Towns infrastructure, including streets, sidewalks, culverts, water and
sewer systems, storm water, and park and airport facilities. The
department is also responsible for the maintenance of town owned
buildings, including Town Hall, Pilot’s Lounge, Public Works Shops,
Wastewater Treatment Plant, Fire and Life Safety Facility and the public restrooms.
Several projects are possible for 2015, including the decommission of the old lagoon wastewater
system, completed construction of the new Fire and Life Safety Facility, installation of water
service and source meters, waterline upgrades in Mill Addition, North Rietze Avenue, Spring Street, North Park Ave,
rehabilitation of the Superior Building, numerous street and sidewalk repairs, final design of a Secondary Access Road
between State Route 20 and Ronald Avenue as well as the possible re-reroute of Lorenzen Creek. Some of these items
are dependent on funding being secured. Other projects may be added if grants or other funding is secured.
Town Hall Staff
The Town of Concrete employs two (2) full-time, one (1) part time, and two (2) contract positions at town hall, the
Clerk Treasurer, the Deputy Clerk, an Office Assistant, a Town Planner, and a Building Official.
Some of the duties of the Clerk Treasurer include payroll, budgeting, grant management, updating and maintaining
contractor rosters, bank reconciliations, public record request management, website updating, legal publication
requirements, council meeting minutes, financial reporting and overseeing the duties of the Deputy Clerk.
Some of the duties of the Deputy Clerk are business license issuance and tracking, utility billing and receipting,
accounts payable, dog license issuance and tracking, wellness coordination, and other duties as assigned by the Clerk
Treasurer.
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The duties of the Office assistant are similar to those of the Deputy Clerk.
The duties of the Town Planner are to review and issue land use permits pursuant to Federal, State and Local codes, to
perform site visits as necessary, to assist the town in meeting Federal, State and Local land use regulations and updates
to Town Code and other regulations as necessary or as required.
The duties of the town Building Official are to review and issue building permits and perform inspections pursuant to
the Uniform Building Code and Town of Concrete municipals codes.
All Funds
The total budgeted amount for the 2015 budget year is $2,148,305.00. This is an increase of $20,582.00 from the
original 2014 budget. These amounts may be amended if grants or loans are received for planned or unplanned projects.
SUMMARY
2013
FINAL
APPROPRIATIONS
2013 ACTUAL
EXPNEDITURES
2014 FINAL
APPROPRIATIONS
2014 ACTUAL
EXPENDITURES
2015
APPROPRIATED
GENERAL FUND
807,426.00
685,405.33
2,483,037.00
1,755,206.42
645,030.00
STREET FUND
459,551.00
435,500.29
228,030.00
142,792.68
67,030.00
FIRE RESERVE FUND
CAPITAL IMPROVEMENT
FUND
40,050.00
0.00
42,015.00
0.00
51,070.00
79,075.00
24,083.00
16,287.23
21,654.15
43,020.00
4,859.42
19,272.28
62,600.00
22,481.00
0.00
0.00
0.00
0.00
3,500.00
SEWER RESERVE FUND
90,075.00
18,871.96
162,015.00
78,242.60
110,020.00
SEWER FUND
481,279.00
490,961.13
478,825.00
472,351.80
485,000.00
WATER FUND
327,531.00
288,551.72
361,750.00
291,306.82
307,010.00
WATER RESERVE FUND
350,250.00
5,312.96
345,000.00
73,479.96
385,000.00
2,659,320.00
1,962,544.77
4,166,173.00
2,837,511.98
2,148,305.00
AIRPORT FUND
AIRPORT RESERVE FUND
TOTAL ALL EXPENDITURES
31,218.00
2014 Accomplishments

Completed camera inspection and Inflow and Infiltration Evaluation Report for the town’s wastewater system
with funding through the Department of Ecology and the town has now applied for funding to complete the
repairs noted in this study.

Completed water line improvements on Cupples Alley.

Awarded funding through the CDBG Program through the Department of Commerce for the remaining funds
needed to begin and complete the construction of the new Fire and Life Safety Facility. Other funding was
previously awarded for this project through Washington State appropriations and their Local Community
Projects program. Completion of this project is scheduled for the spring of 2015.

Secured a consultant for the design of a Secondary Access Road between State Route 20 and Ronald Avenue.
This project is being partially funded by a WSDOT Federal pass through grant received by the Town through
Skagit Council of Governments.

Construction of a garden shed, green houses and the purchase of tools for the Community Garden, funded in
part through United State Department of Agriculture Rural Development.

Secured partial funding through the Department of Commerce to assist the town in completing the update for
the town’s Comprehensive Plan.
TOWN DEBT
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Loans
BEGINNING
BALANCE
DEBT
CURRENT
BALANCE AS
OF 12-31-2014
PAYMENTS
DUE IN 2015
DESCRIPTION
Public Works Board(CTED)
108,500.00
62,815.79
5,996.04
Wastewater Treatment Facility Upgrade
Public Works Board (CTED)
255,000.00
122,467.11
14,151.76
Wastewater Treatment Facility Upgrade
USDA Rural Development Loan #1
1,355,000.00
1,254,410.83
73,360.00
Wastewater Treatment Facility Upgrade
USDA Rural Development Loan #2
327,000.00
302,059.02
17,390.00
Wastewater Treatment Facility Upgrade
USDA Rural Development Loan #3
1,405,000.00
1,323,801.26
74,728.54
Wastewater Treatment Facility Upgrade
Department of Ecology
485, 445.07
348,524.66
24,894.62
Wastewater Treatment Facility Upgrade
TOTALS
$3,995,945.07
3,414,078.67
210,520.96
Interfund Loans
LOAN TO:
ORIGINAL AMOUNT
AMOUNT DUE W/INTEREST 2015
DUE DATE
LOAN FROM:
None
Debt Capacity
TOTAL TAXABLE
PROPERTY VALUE
2.5 % GNERAL PURPOSE
LIMIT
UP TO 1.5% DEBT WITHOUT
VOTE
OUTSTANDING
DEBT
REMAINING DEBT
CAPACITY
WITHOUT VOTE
$99,641,644.00
$2,491,041.10
$1,499,124.66
$79,094.40
$1,420,030.26
“Talking Bear” at Bear
Square, this bear talks to
tourists and gives a brief
history of the
Town of Concrete
Historic Henry Thompson Bridge at
one time was stated to be “one of
the longest single span concrete
structures in the West". The bridge
was listed on the Department of
Archeology and Historic
Preservation register May 4, 1976
In 2011 the Town of Concrete
received a grant for $2,000.00 from
the Department of Veterans Affairs
with the assistance of former town
council member Paul Rider. This
monument, light and flagpole were
erected to honor those who have
fallen serving our country.
In 2008 the Town of Concrete received a
$10,000.00 grant from the Port of Skagit
County. The Town contributed the matching
$10,000.00 for the creation and the
installation of the Town Center Sign that
assists in directing residents and tourist to
the different businesses, parks and other
facilities when driving onto Main Street after
leaving State Route 20. The sign was
completed by chain saw carver Steve Backus
and his team with Big Shot Wood Carvings.
In 2013 with funding from the
Transportation Improvement Board
the Town was able to complete
reconstruction of Main Street from
Cupples Alley to Superior Avenue
GLOSSARY
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Appropriation – A legal authorization granted by the Town Council, or other legislative body, to make
expenditures and to incur obligations for specific purposes, within a specific period. Spending may not
exceed this level without approval by Council.
Assessed valuation – The value assigned to properties within the town which is used in computing the
property taxes to be paid by property owners.
B.A.R.S. – Budgeting, Accounting and Reporting Systems
Benefits – Town-provided employee benefits, such as social security, insurance, retirement, worker’s
compensation, life insurance and medical insurance.
Budget – The financial plan for the operation of a program or organization for the year (or other fiscal
period) containing an estimate of proposed expenditures and the means of financing them.
CDBG – Community Development Block Grant
D.O.E. – Department of Ecology
Fund – A fiscal and accounting entity with a self-balancing set of accounts in which cash and other
financial resources, all related liabilities and residual balances are segregated to carry on specific activities.
Fund balance – The difference between fund assets and fund liabilities of governmental funds.
Intergovernmental revenue – Revenue from other governments, primarily shared State revenue and
Federal or State grants.
Internal Controls – A plan or organization for purchasing, accounting, and other financial activities
which, among other things, provides that:
● The duties of employees are segregated so that no single employee handles financial transactions from
beginning to end;
● Proper authorization from specific responsible officials is obtained before key steps in the processing
of a transaction are completed;
● Records and procedures are arranged appropriately to facilitate effective control.
Levy Rate – The rate of tax imposed on the assessed value of property for the computation of property tax
revenues.
R.C.W. – Revised Code of Washington
R.E.E.T. – Real Estate Excise Tax
T.I.B. – Transportation Improvement Board
U.S.D.A. – United States Department of Agriculture

A COPY OF THIS BUDGET DOCUMENT IS AVAILABLE FOR REVIEW AT TOWN HALL AND ON THE TOWNS
WEBSITE. COPIES MAY BE REQUESTED AT A COST OF $1.79 EACH.
The Town of Concrete is an equal opportunity provider and employer.
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