HomeMy WebLinkAboutCity Council Committees - Operations - 07/03/2012 (3) •
KEN T
WASH NOTON
Operations Committee Agenda
Councilmembers: Dennis Higgins * Jamie Perry * Les Thomas, Chair
July 3, 2012
4:00 p.m.
Item Description Action Speaker Time Page
1. Approval of Minutes YES 1
Dated June 19, 2012
2. Approval of Check Summary YES
Report dated June 1-15, 2012
3. City Council Meeting Amendment YES Tom Brubaker 5 Min. 3
Ordinance - Adopt
4. Consultant Services Agreement for YES Kari Endicott 5 Min. 9
Deferred Compensation - Approve
5. Investment Policy Amendment YES Tom Brubaker 5 Min. 19
Adopt
6. Property Insurance Renewal NO Chris Hills 5 Min. 33
(INFORMATION ONLY)
7. AFSCME Classification Salary NO Teri Smith 5 Min. 35
Increase (INFORMATION ONLY)
8. Financial Summary Report for NO Bob Nachlinger 5 Min. 37
May 31, 2012 (INFORMATION ONLY)
Unless otherwise noted, the Operations Committee meets at 4:00 p.m. on the first and third
Tuesday of each month. Council Chambers East, Kent City Hall, 220 4th Avenue South, Kent,
98032-5895. Dates and times are subject to change. For information please contact Pam Clark at
(253) 856-5723.
Any person requiring a disability accommodation should contact the City Clerk's Office at
(253) 856-5725 in advance.
For TDD relay service call the Washington Telecommunications Relay Service at
1-800-833-6388.
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1
KENT
WASHINGTON
OPERATIONS COMMITTEE MINUTES
June 19, 2012
Committee Members Present: Dennis Higgins, Jamie Perry, Les Thomas, Chair
The meeting was called to order by L. Thomas at 4:00 p.m.
1. APPROVAL OF MINUTES DATED JUNE 5, 2012.
J. Perry moved to approve the Operations Committee minutes dated June 5, 2012.
D. Higgins seconded the motion, which passed 3-0.
2. APPROVAL OF CHECK SUMMARY REPORT DATED MAY 16 — MAY 31, 2012
D. Higgins moved to recommend the Council approve the Check Summary Reports dated
May 16 through May 31, 2012. J. Perry seconded the motion, which passed 3-0.
3. RECOMMEND CITY COUNCIL ADOPT A RESOLUTION ACKNOWLEDGING THE
FORMATION OF THE COMMUNITY CONNECTIVITY CONSORTIUM AND ITS
CHARTER AND AUTHORIZING THE MAYOR TO ENTER INTO AN INTERLOCAL
AGREEMENT BETWEEN THE CITY OF KENT AND OTHER GOVERNMENT AGENCIES
FOR THE CONSTRUCTION AND MANAGEMENT OF FIBER OPTIC PROJECTS.
This item was presented previously at the June 19 Operations Committee Meeting as an discussion
item. J Perry still has concerns regarding the governance structure, noting the strong Eastside ties.
M Carrington, IT Director, stated that to begin the process of having a vote as a member, we must
first serve one year as a non-voting member. Although not a full member we would still have a
voice on fiber optic projects. The committee understands the value of having a seat at the table.
D Higgins decided to abstain from the vote.
The Committee agreed to put the item on the Consent Calendar at the July 3 Council meeting.
] Perry recommend City Council adopt a resolution acknowledging the formation of the Community
Connectivity Consortium and its charter and authorizing the Mayor to enter into an interlocal
agreement between the city of Kent and other government agencies for the construction and
management of fiber optic projects. The motion passed 2-0. D Higgins abstained from the vote.
4. MOVE TO RECOMMEND THAT THE OPERATIONS COMMITTEE AUTHORIZE
ADMINISTRATION TO UNDERTAKE A REFUNDING OF THE 2000 AND 2002 LTGO
BONDS WHICH WILL SAVE APPROXIMATELY $1.65 MILLION ON A CASH BASIS
AND $1.49 MILLION ON A PRESENT VALUE BASIS.
This transaction will retire the outstanding debt with the issuance of new debt at a lower interest
rate paying off the debt at the same time at a lower cost. The new interest rate will result in a
General Capital fund savings averaging $160,000 a year over the next ten years.
Administration will prepare all of the necessary documents and come back to City Council for final
approval of the transaction.
(Cont'd on Page 2)
2
Operations Committee Minutes
June 19, 2012
Page: 2
D Higgins moved to recommend that the Operations Committee authorize Administration
to undertake a refunding of the 2000 and 2002 LTGO bonds which will save
approximately $1.65 million on a cash basis and $1.49 million on a present value basis. J
Perry seconded the motion, which passed 3-0.
S. INTERLOCAL AGREEMENT WITH MAPLE VALLEY FOR COURT AND JAIL SERVICES
(INFORMATION ONLY)
Maple Valley is currently in an Agreement with Enumclaw, which is coming to a mutual end. Maple
Valley and the City of Kent have been negotiating a two-year interlocal agreement of court services and
limited jail services. The Agreement would go into effect January of 2013. The revenue would be
$175,000 a year, which is determined by monthly filings. The proposed Agreement is in line with other
local cities.
Court Service: Essentially, they are providing the judge and Kent will provide the staff. Additional fees
will be paid by the individual courts. It would not require Kent to hire any additional staff.
Jail Service: We will rent Maple Valley two jail beds. The revenue would equate to $80,000 a year for
the bed rental and $12,000 a year in booking fees.
The Interlocal Agreement will be brought back at the first meeting in July for consideration of an actual
Interlocal Agreement.
6. SUMMARY FINANCIAL REPORT FOR APRIL 30, 2012 (INFORMATION ONLY)
Based on information available through April, the ending General Fund balance will grow by $570,000
and is expected to end the year at $1,869,060 or 3.3% of the expenditure budget.
Many revenue sources, including utility tax, building permits and plan check fees are showing an
improvement over past years. Overall revenues are estimated to end the year very near budget.
Highlights include:
• Tax revenues, including Sales Tax and Utility Tax, are expected to come in very near budget.
• The Washington State budget cut Liquor Excise Tax distributions to local governments for their fiscal
year July 2012 thru June 2013. As a result, these revenues are expected to come in about
$284,800 under budget;
• $221,000 reflected in the General Fund and $63,800 in Annexation. Staff is currently evaluating
options to compensate for the lost revenues.
• Building Permits and Plan Check Fees combined thru April are up 21.5% from the same time last year,
which continues to be a positive sign.
Current projections end the year at about $674,209 or 1.1% below the budget. A continued lag in hiring
is expected to contribute towards expenditures coming in below budget.
The meeting was adjourned at 4:36 p.m. by L. Thomas.
Pamela Clark
Operations Committee Secretary
3
LAW DEPARTMENT
440 Tom Brubaker, City Attorney
Phone: 253-856-5782
N'147KEN T Fax: 253-856-6770
VVASHING-ON
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
July 3, 2012
To: Operations Committee
From: Tom Brubaker, City Attorney
Regarding: Amend KCC 2.01.020—City Council Meetings-Ordinance-Adopt
MOTION: Recommend council adopt Ordinance No. , amending
2.01.020 of the Kent City Code, entitled "City Council Meetings."
SUMMARY:
The Kent City Code codifies the regular meeting dates and times of the full council.
The Council has determined that it would be more efficient to amend the code to
permanently move the regular Council workshops to 5:00 p.m., except when a
regular or special Council meeting occurs on or before 5:00 p.m.
BUDGET IMPACT: None
P:\Civil\Motions-BI-cSheI\Amend 9.36 DUI Cost Recovery Modon.docx
1
4
ORDINANCE NO.
AN ORDINANCE of the City Council of the
City of Kent, Washington, amending section
2.01.020 of the Kent City Code entitled ".City
Council Meetings," revising the regular Council
workshop schedule to occur at 5:00; p.m. on all
regular Council;meeting days.
RECITALS
Section 2,01.020 of the Kent City Code codifies the regular meeting
dates and times` of the full Council. The Council has determined that it
would be more efficient to amend the code to permanently move the
regular Council workshops to 5:00 p.m., except when a regular or special
Council meeting occurs on or before '5:00 p.m.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT,
WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS:
ORDINANCE
SECTION 1. - Amendments. Section 2.01.020 of the Kent City
Code is amended as follows:
1 Amend Sec. 2.01.020
City Council Meetings
Ordinance
5
Sec. 2.02.020. 2.01.020 City council meetings.
A. Meeting location. The regular and other meetings of the city
council shall be held in the council chambers at the City Hall unless
otherwise designated by majority of the city council at a regular or special
meeting.
B. Regular meeting date and time. The regular meetings shall be
held on the first and third Tuesday of each month,; except that during the
month of December of each year, there shall be only one (1) regular
council meeting to be held on the second Tuesday of said month. If a
regular meeting occurs on a legal holiday, the meeting shall be held on the
next business day at the same hour. Regular meetings shall convene at
7:00 p.m., except that the regular meeting scheduled for the first Tuesday
in August and the first Tuesday in November shall be held at 5:00 p.m.
C. Special meetings. Special meetings shall be held as provided
by law at such times as may be designated.
D. Council workshops. Council will hold workshops to discuss
pending local and regional issues at : 5:00 p.m. on each regular council
meeting: day, except when a' full council meeting occurs at
or before 5:00 p.m Although typically no final action is expected to
occur at these workshops, they do constitute regular council meetings and
are subject to all the rights and limitations available to council at any
regular meeting.
SECTION 2. - Corrections by City Clerk or Code Reviser. Upon
approval of the City Attorney, the City Clerk and the code reviser are
authorized to make necessary corrections to this ordinance, including the
correction of clerical errors; ordinance, section, or subsection numbering;
2 Amend Sec. 2.01.020
City Council Meetings
Ordinance
6
or references to other local, state or federal laws, codes, rules, or
regulations.
SECTION 3, - SeverabilitY. If any one or more section, subsection,
or sentence of this ordinance is held to be unconstitutional or invalid, that
decision shall not affect the validity of the remaining portion of this
ordinance and that remaining portion shall maintain its full force and
effect.
SECTION 4, - Effective Date. This ordinance shall take effect and
be in force thirty (30) days from and after its passage and publication, as
provided by law.
SUZETTE COOKE, MAYOR
ATTEST:
BRENDA JACOBER, CITY CLERK
APPROVED AS TO FORM:
TOM BRUBAKER, CITY ATTORNEY
PASSED: day of 2012.
APPROVED: day of 2012.
PUBLISHED: day of 2012.
3 Amend Sec. 2.01.020
City Council Meetings
Ordinance
7
I hereby certify that this is a true copy of Ordinance No.
passed by the City Council of the City of Kent, Washington, and approved
by the Mayor of the City of Kent as hereon indicated.
(SEAL)
BRENDA JACOBER, CITY CLERK
F AOvilAorE nanoeACty C,unfi MeR n9s Amend H¢2.01.do-
4 Amend Sec. 2.01.020
City Council Meetings
Ordinance
8
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9
KENT
WASHING-ON
OFFICE OF THE MAYOR
Suzette Cooke, Mayor
Phone: 253-856-5700
Fax: 253-856-6700
220 Fourth Avenue S.
Kent, WA. 98032-5895
DATE: July 3, 2012
TO: Kent City Council Operations Committee
FROM: John Hodgson, Chief Administrative Officer
THROUGH: Suzette Cooke, Mayor
SUBJECT: Consultant Services Agreement for HYAS Group
MOTION: I move to approve the HYAS Group Investment Consulting Services
Contract for review of the city's deferred compensation program subject to
approval of terms by the City Attorney's Office and that the contract be placed
on the City Council consent calendar for the July 17, 2012 meeting.
SUMMARY: The city is recommending a three-year consultant services agreement with
the Hyas Group to provide investment consulting services and oversight of employee-
owned deferred compensation investment accounts. Through this contract, Hyas Group
assumes co-fiduciary responsibility with the City and agrees to monitor and analyze the
performance of plan investment options.
BUDGET IMPACT: $36,000.00
EXHIBITS: Consultant Services Agreement
10
KENT
WASHINOTON
CONSULTANT SERVICES AGREEMENT
between the City of Kent and
Hyas Group, LLC
THIS AGREEMENT is made between the City of Kent, a Washington municipal corporation
(hereinafter the "City"), and Hyas Group, LLC organized under the laws of the State of Oregon,
located and doing business at 108 NW gth Avenue, Suite 203, Portland, Oregon (hereinafter the
"Consultant").
I. DESCRIPTION OF WORK.
Consultant shall perform the following services for the City in accordance with the
following described plans and/or specifications:
• Investment Performance Monitoring: Contractor will conduct quarterly
performance reviews for the City of Kent 457 Deferred Compensation Plan
• Investment Manager and Plan Adminisitration Provider monitoring and due
diligence: Contractor will monitor key staffing changes, regulatory and legal issues,
the organizational stability and the financial positions of the firms providing
investment management and plan administration services to the 457 Plan
• Investment Manager Search and Selection: Contractor will perform searches
for investment managers to supplement or replace existing Plan investment
mangers as directed by the Committee.
• Investment Policy Statement: Contractor will review and assist with
maintaining the Plan's Investment Policy Statement.
• Education/Communication and Training: Contractor will provide
comprehensive guidance to the Committee and Plan Administrator to assist their
administration of the Plan.
• Co-Fiducary Role: Contractor agrees to serve as a co-fiduciary to the City's
457 Deferred Compensation Plan
• Ongoing support and response to informational requests assigned by the
City.
CONSULTANT SERVICES AGREEMENT - 1
(Over$10,000)
11
Consultant further represents that the services furnished under this Agreement will be
performed in accordance with generally accepted professional practices within the Puget Sound
region in effect at the time those services are performed.
II. TIME OF COMPLETION. The parties agree that work will begin on the tasks
described in Section I above immediately upon the effective date of this Agreement. Upon the
effective date of this Agreement, Consultant shall complete the work described in Section I
within each quarter.
III. COMPENSATION.
A. The City shall pay the Consultant, based on time and materials, an amount not to
exceed $9,000 per calendar quarter, fixed for a three-year term beginning July 1,
2012 for the services described in this Agreement. This is the maximum amount to
be paid under this Agreement for the work described in Section I above, and shall
not be exceeded without the prior written authorization of the City in the form of a
negotiated and executed amendment to this agreement. The Consultant agrees
that the hourly or flat rate charged by it for its services contracted for herein shall
remain locked at the negotiated rate(s) for a period of one (1) year from the
effective date of this Agreement. The Consultant's billing rates shall be as
delineated in Exhibit (NA).
B. The Consultant shall submit quarterly payment invoices to the City for work
performed, and a final bill upon completion of all services described in this
Agreement. The City shall provide payment within forty-five (45) days of receipt of
an invoice. If the City objects to all or any portion of an invoice, it shall notify the
Consultant and reserves the option to only pay that portion of the invoice not in
dispute. In that event, the parties will immediately make every effort to settle the
disputed portion.
IV. INDEPENDENT CONTRACTOR. The parties intend that an Independent
Contractor-Employer Relationship will be created by this Agreement. By their execution of this
Agreement, and in accordance with Ch. 51.08 RCW, the parties make the following
representations:
A. The Consultant has the ability to control and direct the performance and
details of its work, the City being interested only in the results obtained
under this Agreement.
B. The Consultant maintains and pays for its own place of business from which
Consultant's services under this Agreement will be performed.
C. The Consultant has an established and independent business that is eligible
for a business deduction for federal income tax purposes that existed before
the City retained Consultant's services, or the Consultant is engaged in an
independently established trade, occupation, profession, or business of the
same nature as that involved under this Agreement.
D. The Consultant is responsible for filing as they become due all necessary tax
documents with appropriate federal and state agencies, including the Internal
Revenue Service and the state Department of Revenue.
CONSULTANT SERVICES AGREEMENT - 2
(Over$10,000)
12
E. The Consultant has registered its business and established an account with
the state Department of Revenue and other state agencies as may be
required by Consultant's business, and has obtained a Unified Business
Identifier (UBI) number from the State of Washington.
F. The Consultant maintains a set of books dedicated to the expenses and
earnings of its business.
V. TERMINATION. Either party may terminate this Agreement, with or without
cause, upon providing the other party thirty (30) days written notice at its address set forth on
the signature block of this Agreement. After termination, the City may take possession of all
records and data within the Consultant's possession pertaining to this project, which may be
used by the City without restriction. If the City's use of Consultant's records or data is not
related to this project, it shall be without liability or legal exposure to the Consultant.
VI. DISCRIMINATION. In the hiring of employees for the performance of work under
this Agreement or any subcontract, the Consultant, its subcontractors, or any person acting on
behalf of the Consultant or subcontractor shall not, by reason of race, religion, color, sex, age,
sexual orientation, national origin, or the presence of any sensory, mental, or physical disability,
discriminate against any person who is qualified and available to perform the work to which the
employment relates. Consultant shall execute the attached City of Kent Equal Employment
Opportunity Policy Declaration, Comply with City Administrative Policy 1.2, and upon completion
of the contract work, file the attached Compliance Statement.
VII. INDEMNIFICATION. Consultant shall defend, indemnify and hold the City, its
officers, officials, employees, agents and volunteers harmless from any and all claims, injuries,
damages, losses or suits, including all legal costs and attorney fees, arising out of or in
connection with the Consultant's performance of this Agreement, except for that portion of the
injuries and damages caused by the City's negligence.
The City's inspection or acceptance of any of Consultant's work when completed shall not
be grounds to avoid any of these covenants of indemnification.
Should a court of competent jurisdiction determine that this Agreement is subject to RCW
4.24.115, then, in the event of liability for damages arising out of bodily injury to persons or
damages to property caused by or resulting from the concurrent negligence of the Consultant
and the City, its officers, officials, employees, agents and volunteers, the Consultant's liability
hereunder shall be only to the extent of the Consultant's negligence.
IT IS FURTHER SPECIFICALLY AND EXPRESSLY UNDERSTOOD THAT THE
INDEMNIFICATION PROVIDED HEREIN CONSTITUTES THE CONSULTANT'S WAIVER OF
IMMUNITY UNDER INDUSTRIAL INSURANCE, TITLE 51 RCW, SOLELY FOR THE PURPOSES OF
THIS INDEMNIFICATION. THE PARTIES FURTHER ACKNOWLEDGE THAT THEY HAVE MUTUALLY
NEGOTIATED THIS WAIVER.
In the event Consultant refuses tender of defense in any suit or any claim, if that tender
was made pursuant to this indemnification clause, and if that refusal is subsequently determined
by a court having jurisdiction (or other agreed tribunal) to have been a wrongful refusal on the
Consultant's part, then Consultant shall pay all the City's costs for defense, including all
reasonable expert witness fees and reasonable attorneys' fees, plus the City's legal costs and
fees incurred because there was a wrongful refusal on the Consultant's part.
CONSULTANT SERVICES AGREEMENT - 3
(Over$10,000)
13
The provisions of this section shall survive the expiration or termination of this
Agreement.
VIII. INSURANCE. The Consultant shall procure and maintain for the duration of the
Agreement, insurance of the types and in the amounts described in Exhibit [Insert Exhibit #]
attached and incorporated by this reference.
IX. EXCHANGE OF INFORMATION. The City will provide its best efforts to provide
reasonable accuracy of any information supplied by it to Consultant for the purpose of
completion of the work under this Agreement.
X. OWNERSHIP AND USE OF RECORDS AND DOCUMENTS. Original documents,
drawings, designs, reports, or any other records developed or created under this Agreement
shall belong to and become the property of the City. All records submitted by the City to the
Consultant will be safeguarded by the Consultant. Consultant shall make such data, documents,
and files available to the City upon the City's request. The City's use or reuse of any of the
documents, data and files created by Consultant for this project by anyone other than
Consultant on any other project shall be without liability or legal exposure to Consultant.
XI. CITY'S RIGHT OF INSPECTION. Even though Consultant is an independent
contractor with the authority to control and direct the performance and details of the work
authorized under this Agreement, the work must meet the approval of the City and shall be
subject to the City's general right of inspection to secure satisfactory completion.
XII. WORK PERFORMED AT CONSULTANT'S RISK. Consultant shall take all
necessary precautions and shall be responsible for the safety of its employees, agents, and
subcontractors in the performance of the contract work and shall utilize all protection necessary
for that purpose. All work shall be done at Consultant's own risk, and Consultant shall be
responsible for any loss of or damage to materials, tools, or other articles used or held for use in
connection with the work.
XIII. MISCELLANEOUS PROVISIONS.
A. Recyclable Materials. Pursuant to Chapter 3.80 of the Kent City Code, the City
requires its contractors and consultants to use recycled and recyclable products whenever
practicable. A price preference may be available for any designated recycled product.
B. Non-Waiver of Breach. The failure of the City to insist upon strict performance of
any of the covenants and agreements contained in this Agreement, or to exercise any option
conferred by this Agreement in one or more instances shall not be construed to be a waiver or
relinquishment of those covenants, agreements or options, and the same shall be and remain in
full force and effect.
C. Resolution of Disputes and Governing Law. This Agreement shall be governed by
and construed in accordance with the laws of the State of Washington. If the parties are unable
to settle any dispute, difference or claim arising from the parties' performance of this
Agreement, the exclusive means of resolving that dispute, difference or claim, shall only be by
filing suit exclusively under the venue, rules and jurisdiction of the King County Superior Court,
King County, Washington, unless the parties agree in writing to an alternative dispute resolution
process. In any claim or lawsuit for damages arising from the parties' performance of this
Agreement, each party shall pay all its legal costs and attorney's fees incurred in defending or
bringing such claim or lawsuit, including all appeals, in addition to any other recovery or award
CONSULTANT SERVICES AGREEMENT - 4
(Over$10,000)
14
provided by law; provided, however, nothing in this paragraph shall be construed to limit the
City's right to indemnification under Section VII of this Agreement.
D. Written Notice. All communications regarding this Agreement shall be sent to the
parties at the addresses listed on the signature page of the Agreement, unless notified to the
contrary. Any written notice hereunder shall become effective three (3) business days after the
date of mailing by registered or certified mail, and shall be deemed sufficiently given if sent to
the addressee at the address stated in this Agreement or such other address as may be
hereafter specified in writing.
E. Assignment. Any assignment of this Agreement by either party without the written
consent of the non-assigning party shall be void. If the non-assigning party gives its consent to
any assignment, the terms of this Agreement shall continue in full force and effect and no
further assignment shall be made without additional written consent.
F. Modification. No waiver, alteration, or modification of any of the provisions of this
Agreement shall be binding unless in writing and signed by a duly authorized representative of
the City and Consultant.
G. Entire Agreement. The written provisions and terms of this Agreement, together
with any Exhibits attached hereto, shall supersede all prior verbal statements of any officer or
other representative of the City, and such statements shall not be effective or be construed as
entering into or forming a part of or altering in any manner this Agreement. All of the above
documents are hereby made a part of this Agreement. However, should any language in any of
the Exhibits to this Agreement conflict with any language contained in this Agreement, the terms
of this Agreement shall prevail.
H. Compliance with Laws. The Consultant agrees to comply with all federal, state, and
municipal laws, rules, and regulations that are now effective or in the future become applicable
to Consultant's business, equipment, and personnel engaged in operations covered by this
Agreement or accruing out of the performance of those operations.
I. Counterparts. This Agreement may be executed in any number of counterparts,
each of which shall constitute an original, and all of which will together constitute this one
Agreement.
IN WITNESS, the parties below execute this Agreement, which shall become
effective on the last date entered below.
CONSULTANT: CITY OF KENT:
By: By:
(signature) (signature)
Print Name: Print Name: Suzette Cooke
Its Its Mayor
(title)
DATE: DATE:
NOTICES TO BE SENT TO: NOTICES TO BE SENT TO:
CONSULTANT SERVICES AGREEMENT - 5
(Over$10,000)
15
CONSULTANT: CITY OF KENT:
Gregory T. Settle [Insert Name of City Rep. to Receive Notice]
Hyas Group City of Kent
108 NW 9th Avenue, Suite 203 220 Fourth Avenue South
Portland, OR 97209 Kent, WA 98032
(971)634-1505 (telephone) (253) [Insert Phone Number] (telephone)
(971) 275-1856 (facsimile) (253) [Insert Fax Number] (facsimile)
APPROVED AS TO FORM:
Kent Law Department
[In this field.You may enter the elect out filepeN where the contact has been saved]
CONSULTANT SERVICES AGREEMENT - 6
(Over$10,000)
16
DECLARATION
CITY OF KENT EQUAL EMPLOYMENT OPPORTUNITY POLICY
The City of Kent is committed to conform to Federal and State laws regarding equal opportunity.
As such all contractors, subcontractors and suppliers who perform work with relation to this
Agreement shall comply with the regulations of the City's equal employment opportunity
policies.
The following questions specifically identify the requirements the City deems necessary for any
contractor, subcontractor or supplier on this specific Agreement to adhere to. An affirmative
response is required on all of the following questions for this Agreement to be valid and binding.
If any contractor, subcontractor or supplier willfully misrepresents themselves with regard to the
directives outlines, it will be considered a breach of contract and it will be at the City's sole
determination regarding suspension or termination for all or part of the Agreement;
The questions are as follows:
1. I have read the attached City of Kent administrative policy number 1.2.
2. During the time of this Agreement I will not discriminate in employment on the basis of
sex, race, color, national origin, age, or the presence of all sensory, mental or physical
disability.
3. During the time of this Agreement the prime contractor will provide a written statement to
all new employees and subcontractors indicating commitment as an equal opportunity
employer.
4. During the time of the Agreement I, the prime contractor, will actively consider hiring and
promotion of women and minorities.
5. Before acceptance of this Agreement, an adherence statement will be signed by me, the
Prime Contractor, that the Prime Contractor complied with the requirements as set forth
above.
By signing below, I agree to fulfill the five requirements referenced above.
Dated this day of 20 .
By:
For:
Title:
Date:
EEO COMPLIANCE DOCUMENTS - 1
17
CITY OF KENT
ADMINISTRATIVE POLICY
NUMBER: 1.2 EFFECTIVE DATE: January 1, 1998
SUBJECT: MINORITY AND WOMEN SUPERSEDES: April 1, 1996
CONTRACTORS APPROVED BY Jim White, Mayor
POLICY:
Equal employment opportunity requirements for the City of Kent will conform to federal and
state laws. All contractors, subcontractors, consultants and suppliers of the City must guarantee
equal employment opportunity within their organization and, if holding Agreements with the City
amounting to $10,000 or more within any given year, must take the following affirmative steps:
1. Provide a written statement to all new employees and subcontractors indicating
commitment as an equal opportunity employer.
2. Actively consider for promotion and advancement available minorities and women.
Any contractor, subcontractor, consultant or supplier who willfully disregards the City's
nondiscrimination and equal opportunity requirements shall be considered in breach of contract
and subject to suspension or termination for all or part of the Agreement.
Contract Compliance Officers will be appointed by the Directors of Planning, Parks, and Public
Works Departments to assume the following duties for their respective departments.
1. Ensuring that contractors, subcontractors, consultants, and suppliers subject to these
regulations are familiar with the regulations and the City's equal employment opportunity
policy.
2. Monitoring to assure adherence to federal, state and local laws, policies and guidelines.
EEO COMPLIANCE DOCUMENTS - 2
18
CITY OF KENT
EQUAL EMPLOYMENT OPPORTUNITY COMPLIANCE STATEMENT
This form shall be filled out AFTER COMPLETION of this project by the Contractor awarded the
Agreement.
I, the undersigned, a duly represented agent of
Company, hereby acknowledge and declare that the before-mentioned company was the prime
contractor for the Agreement known as that was entered
into on the (date), between the firm I represent and the City of
Kent.
I declare that I complied fully with all of the requirements and obligations as outlined in the City
of Kent Administrative Policy 1.2 and the Declaration City of Kent Equal Employment Opportunity
Policy that was part of the before-mentioned Agreement.
Dated this day of 20
By:
For:
Title:
Date:
EEO COMPLIANCE DOCUMENTS - 3
19
FINANCE DEPARTMENT
440 Robert Nachlinger, Finance Director
Phone: 253-856-5264
N'147KEN T Fax: 253-856-6255
WASHING-ON
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
July 3, 2012
TO: Operations Committee
FROM: Robert Nachlinger
SUBJECT: Investment Policy ordinance
MOTION: Recommend that the Council adopt the Investment Policy
Ordinance updating delegation of authority and eliminating designated
institutions for collateral advances.
SUMMARY:
Since 1996, the City has undergone reorganization making amendments necessary
to various titles of delegates of authority. Due to the economic downturn and
bankruptcies of lending institutions, amendments are necessary to eliminate
designated institutions for collateral advances
BUDGET IMPACT: None
P:\Civil\Motions-Bl ueSheet\Motion Sheet-In vestment.docx
1
20
ORDINANCE NO.
AN ORDINANCE of the City Council of the
City of Kent, Washington, amending Chapter 3.02
of the Kent City Code entitled "Investment Policy,"
updating delegation of authority and eliminating
designated institutions for collateral advances.
RECITALS
A. The City`s current investment policy for City investments, set
forth in the Kent City Code Chapter 3.02, was last amended in 1996.
B. Since 1996, the City has undergone reorganization making
amendments necessary to various titles of delegates of authority.
C. Further amendments are necessary to eliminate designated
institutions for collateral advances.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT,
WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS:
1 Investment Policy
Amend KCC 3.02
21
ORDINANCE
SECTION 1. - Amendment. Chapter 3.02 of the Kent City Code is
amended as follows:
Sec. 3.02.010. Policy. It is the policy of the city of Kent to invest
public funds in a manner whiEhthat safeguards and protects the principal
of the city's investments, provides liquidity in meeting daily cash flow,_ and
provides the highest return possible while conforming to all Washington
statutes governing the investment of public funds.
Sec. 3.02.020. Investment objectives.
A. The primary objectives, in priority ,order, of,the city's investment
activities shall be:
1. Safety. Safety of principal is the foremost objective of the
city of Kent's investment policy. Cit :,investments of the='}, shall be
made in a manner that seeks to ensure the preservation of the amount
invested.
2. Liquidity. The city's investment portfolio will remain
sufficiently, liquid to enable the city to meet all reasonably anticipated
operating requirements.
3. Return on investment. The city's investment portfolio shall be
designed with the objective of attaining a market rate of return throughout
budgetary and economic cycles, taking into account the protection of
principal and state statutes.
2 Investment Policy
Amend KCC 3.02
22
B. Rate speculation will not be a major criterion for the selection of an
investment. All other criteria, including cash flow and maturity, take
preference to rate expectations_
Sec. 3.02.030. Scope.
This investment policy applies to all financial assets of the city of
Kent. These assets are accounted for in funds or fund groups as identified
in the city's comprehensive annual financial report and include:
1. General fund.
2. Special revenue funds.
3. Debt service funds.
4. Capital project funds.
5. Enterprise funds (water, sewerage, golf course).
6. Internal services funds.
7. Trust and agency funds (including Firemen's Relief and
Pension Fund).
S. Any, new fundcreated by council, unless specifically exempted
by council.
Sec. 3.02.040. prudence.
A. ' Investments shall be made with judgment and care, under
circumstances then prevailing, wkim hthat a persons of prudence, discretion
and intelligence would exercise in the management of them his or her own
affairs, not for speculation, but for investment, considering the probable
safety of capital as well as the probable income to be derived.
B. The standard of prudence to be used by investment officials shall be
the "prudent person" and shall be applied in the context of managing an
overall portfolio. Investment officers acting in accordance with written
procedures and exercising due diligence shall be relieved of personal
3 Investment Policy
Amend KCC 3.02
23
responsibility for an individual security's credit risk or market price
changes, provided deviations from expectations are timely reported in--a
and appropriate action is taken to control adverse
developments.
Sec. 3.02.050. Delegation of authority. The finance
n9anagefdirector (or his/her designee, ind ding the assistant fi....nee
analyst) afeis the investment
officers of the city. The finance man-agefdirector shall establish written
procedures for the operation of the investment program consistent with
this investment policy. Such procedures shall include explicit delegation of
authority to persons responsible for investment transactions. No person
may engage in an investment transaction except as provided under the
terms of this policy and the procedures established by the finance
n9anagefdirector. The finance nranagerdirector shall, be responsible for all
transactions undertaken and shall establish a system of controls to
regulate the activities of subordinate officials. The finance maefdirector
is authorized to determine investable balances in each fund and is
authorized to invest such monies in a manner consistent with this policy
and applicable law, without prior council approval of any specific
investment.
Sec. 3.02.060. : Investment committee. An investment
committee will be established consisting of the mayor (or designee),.
finance nganagerdirector, assistant finanEe nganageF, finanEial analyst,
the public works director, and
a member of the council operations committee, —who shall be appointed
by the mayor to serve a two (2) year term, a ngengbeF of the EounEil
_peFatiiens Eeng ~iitteewhich term shall run concurrently with the term of
the council president, except to the extent interim appointments become
4 Investment Policy
Amend KCC 3.02
24
necessary. The committee will meet quarterly and will be established to
serve in a general review and advisory capacity, taking into account the
city's investment objectives, available funds and current market
conditions. in addition tO FeviewingThe committee will review periodic
reports fFeng the finanEial analyst including, but not limited to, the
following: market value of the portfolio, percentages by type and
institution, average life of the portfolio, expected cash flows, and average
rate of return.
with whiEh the ..it., ... , do business (See KGG 3.02.080.
Sec. 3.02.070. Ethics and conflicts of:interest. Officers and
employees involved in the investment process shall refrain from `personal
business activity that could conflict with proper execution of the
investment program; or w-hiefithat could impair their ability to make
impartial investment decisions. Employees and investment officials
responsible for investment transactions shall disclose to the mayor any
material financial interests in financial institutions that conduct business
within this ;jurisdiction. They shall further disclose any large personal
financial/investment positions that could be related to the performance of
the''city's portfolio. Employees and officers shall subordinate their personal
investment transactions to those of the city of Kent, particularly with
regard to the time of purchases and sales.
Sec. 3.02.080. Authorized financial dealers and institutions.
A. The finance managerdirector will maintain a list of financial
institutions and security dealers authorized to provide investment services
to the city. These may include both primary and secondary dealers that
qualify under Securities and Exchange Commission Rule 15C3-I (uniform
net capital rule), as may be amended, and investment departments of
5 Investment Policy
Amend KCC 3.02
25
local banks who maintain an office in the state of Washington. in
B. Institutional investment staffs shall be trained in precautions
appropriate to state of Washington local government investment lawn and
they shall be required to familiarize themselves with the city's investment
objectives, policies and constraints. EaEh institutien so designated will sign
an agFeengent stating that they have reEeived and Fead a Eepy of this
C. No public deposit shall be made except in a qualified public
depository located in the state of Washington.
Sec. 3.02.090. Authorized investment types.
A. The city of Kent, as a Washington municipal corporation, On the state
of Washinge+r is authorized by this ordinance and empowered by statute
(including without, limitation RCW 39.59.020 39.59.030 43.84.080 and
43.250.040 including all future amendmentsRGW 36 '^ ^'^ as angended,
to invest in the fellewing
types afvarious securities, including, without limitation, the followincl:-
1. Investment deposits: Certificates of deposit, with qualified
public depositories as defined in Chapter 39.58 RCW.
2. Obligations of United States Treasury:
a. U.S. Treasury certificates, notes, bonds, zero coupon,
strips, receipts.
b. United States Treasury State and Local Government
Securities (SLGS) specifically for debt issues related to arbitrage.
6 Investment Policy
Amend KCC 3.02
26
3. Obligations of United States agencies, or of any corporation
wholly owned by the government of the United States:, such as the
Government National Mortgage Association.
b. Fedenal faFng EFedit bank netess;
ems.
,
54. Bonds of the state of Washington and any local government in
the state of Washington, Which bonds beveare rated:, at the time of
investment.—& ewithin (1)of the three {3}highest possible credit ratings
of a nationally recognized rating agency.
65. General obligation bonds of a state other than the state of
Washington and general obligation bonds of a local government of a state
other than the state of Washington, which bonds hav are rated, at the
time of investment. efwithin the three {3—highest credit ratings of
a nationally recognized rating agency.
-76. Utility revenue bonds or warrants of any city or town in the
state of Washington.
87. Bonds or warrants of a local improvement district whiehthat
are within the protection of the Local Improvement Guaranty Fund Law.
7 Investment Policy
Amend KCC 3.02
v
98. Banker's acceptances purchased on the secondary market,
with ratings of AI/Pl.
3-G9. State of Washington Local Government Investment Pool.
1-10. For the Fireman's Relief and
Pension Fund)-. only, Mutual Funds.
B. The city will buy no structured securities, whiEh include jag those
whose rates of return are derivative-based, with the exception of securities
that have a call provision prior to maturity or those securities that have
their rate of return based on a direct relationship with the federal funds
rate or treasury bill rate.
tag.
Sec. 3.02.100. Fund investment and interest allocations.
Investments shall be made with excess funds and the interest earnings will
be distributed as follows: Monies determined by the finance
fftagefdirector A .., -te to be available for investment may be
invested on an individual fund basis or may, unless otherwise restricted by
law, be commingled within one (1) common fund called the treasury
account. All income derived from treasury account investments shall be
deposited to the funds
contributing to the common fund on a pro-rata basis. Also, funds derived
from the sale of general obligation bonds or revenue bonds or similar
instruments of indebtedness shall be invested; or used in suEhthe manner
as-prescribed by the initiating ordinances, resolutions, or bond covenants.
8 Investment Policy
Amend KCC 3.02
28
Sec. 3.02.110. Safekeeping and custody. All security
transactions entered into by the city of Kent shall be conducted on a
delivery-versus-payment (DVP) basis. Securities will be held in safekeeping
at the city's primary bank with the exception of certificates of deposits,
and funds placed into the State of Washington Local Government
Investment Pool, United States Treasury State and Local Uniform
Governmental Securities ("SLUGS") and mutual funds, which will be
registered in the name of the city.
Sec. 3.02.120. Diversification. Diversification is required by the
city to reduce overall portfolio risks while attaining market average rates of
return. Diversification by institution, type of investment security,and years
to maturity shall be employed to avoid over-concentration in any of these
afffengentiened areas. With the exception of obligations of U.S. Treasury
securities and the State of Washington Local Government Investment Pool,
no more than twenty-five (25) percent of the cty's total investment
portfolio will be invested in offered by a single issuer.
Sec. 3.02.130. Maturities.
A. ' To the extent possible, unless matched to a specific cash flow, the
city will attempt to match its investments with anticipated cash flow
requirements.. Unless matched to a specific cash flow, the city will maintain
a portfolio with an average life not to exceed five (5) years. However, the
Fireman's Pension Fund and small amounts of water, sewer, insurance and
general funds are p =~=~= }=exempt from this five (5) year rule based
on prior investment portfolio history.
9 Investment Policy
Amend KCC 3.02
29
B. The city may sell securities, if deemed appropriate, to maintain
liquidity. StFehThese actions must be initiated by the investment officer,
not the brokers or dealers.
C. No transaction needs to be instituted when the maturity or call of a
security causes the average life of the portfolio or maximum holdings per
category to exceed their limits. _Any transactions conducted after suEh
nfFaEtmensthese occurences shall work toward thea return to compliance.
Sec. 3.02.140. Internal control. The established process of
independent review will be performed annually by the state auditor's
office. This review will provide internal control by assuring compliance with
that policies and procedures, aFe being eengplied with. Su This review
may also result in recommendations to change, operating procedures to
improve internal control.
Sec. 3.02.150. Performance standards. Given that the city of
Kent's investment strategy is passive, the city's investment portfolio will be
designed to obtain 'a market average rate of return equal to or greater
than that obtained by the State of Washington Local Government
Investment Pool. The portfolio rate of return will be calculated excluding
U.S. Treasury SLUGS, which have restricted yields due to arbitrage
requirements,
Sec. 3.02.160. Reporting. The finanEial analystfinance director,-
shall submit monthly investment reports to the ='}y Eeun ! that summarize
the portfolio's holdings and investments by type to the city investment
committee. On a quarterly basis, the €inanEialana+ystfinance director shall
submit investment reports to the investment Een9n9ittee and the _ity
10 Investment Policy
Amend KCC 3.02
30
Eeundl that summarize the portfolio's average rate of return, market value
and average maturity to the investment committee and the operations
committee.
Sec. 3.02.170. Savings elecrseState or Federal Amendments.
B. new legislation or regulation should libera;iztamend the
permitted instruments or institutions, those changes willhaes
e ha" be ailable and this. ell..y enly -.Ft... . .itten etifi Eatien
deemed to be immediately incorporated into this policy.
SECTION 2. Savings. The existing pChapter 3.02 of the Kent City
Code, which is repealed and replaced by this ordinance, shall remain in full
force and effect until the effective date of this ordinance.
SECTION 3. SeverabilitY. If any one or more section, subsection,
or sentence of this ordinance is held to be unconstitutional or invalid, such
decision shall not affect the validity of the remaining portion of this
ordinance and the same shall remain in full force and effect.
SECTION 4. - Corrections by City Clerk or Code Reviser. Upon
approval of the City Attorney, the City Clerk and the code reviser are
authorized to make necessary corrections to this ordinance, including the
correction of clerical errors; ordinance, section, or subsection numbering;
11 Investment Policy
Amend KCC 3.02
31
or references to other local, state or federal laws, codes, rules, or
regulations.
SECTIONS. — Effective Date. This ordinance shall take effect and
be in force thirty (30) days from and after its passage and publication, as
provided by law.
SUZETTE COOKE, MAYOR
ATTEST:
BRENDA JACOBER, CITY CLERK
APPROVED AS TO FORM:
TOM BRU BAKE R, CITY ATTORNEY
PASSED: day of 2012.
APPROVED: day of 2012.
PUBLISHED: day of 2012.
I hereby certify that this is a true copy of Ordinance No.
passed by the City Council of the City of Kent, Washington, and approved
by the Mayor of the City of Kent as hereon indicated.
(SEAL)
BRENDA JACOBER, CITY CLERK
12 Investment Policy
Amend KCC 3.02
32
This page intentionally left blank
33
4^tlo-
NS7KENT
WASH ING70N
RISK MANAGEMENT
Chris Hills
Risk Manager
400 West Gowe
Kent, WA 98032
Fax: 253 856-6270
OFFICE: 253 856-5285
July 3, 2012
TO: Operations Committee
FROM: Chris Hills, Risk Manager
THRU: Lorraine Patterson, Human Resources Director
SUBJECT: 2012-13 Property Insurance Budget
MOTION: Information Only
SUMMARY: Change in Property Insurance policy term (move from 1/1 anniversary to
7/1 anniversary) has increased the cost of insurance for 2012 since we are paying for 18
months of insurance during the 12 month period.
BACKGROUND: As indicated during an Information Only briefing in January, I was
seeking to combine our Property insurance program with one company at what I hoped
would be a favorable rate for the July 1 renewal.
To accomplish this, an inventory of City property was done in conjunction with all
Departments earlier this year. The inventory resulted in an increase of just over $53
Million in insured City property.
Alliant Insurance Services made contact with 12 insurance carriers during the marketing
of our program. Due to very bad insurance market experience as a result of recent
natural disasters (Japan earthquake/tsunami, New Zealand earthquake, East coast
earthquake, etc.), our location in the Kent Valley is perceived as risky due to the
possibility of liquefaction and overall earthquake risk in the Pacific Northwest.
City of Kent Human Resources Department
Lorraine Patterson, Director
34
As a result, the total annualized cost of property insurance during the upcoming policy
period will be $509,450, up from $330,495. This increase is composed of the following
three changes:
• $112,718 (63%), which is wholly attributable to the additional cost of insuring
previously uninsured (new) property.
• $11,690 (7%), which represents an 11% increase for ShoWare Center (which
remains on a separate policy).
• $54,547 (30%), which is the overall rate increase (up from .1710 per $100 of
value to $.2112 per $100 of value) for all previously insured property, excluding
ShoWare.
BUDGET IMPACT: The next 12 months of premium will be allocated equally between
2012 and 2013.
Staff will be available to answer any further questions you might have.
35
KENT
WASHING-ON
OFFICE OF THE MAYOR
Suzette Cooke, Mayor
Phone: 253-856-5700
Fax: 253-856-6700
220 Fourth Avenue S.
Kent, WA. 98032-5895
DATE: July 3, 2012
TO: Kent City Council Operations Committee
FROM: John Hodgson, Chief Administrative Officer
THROUGH: Suzette Cooke, Mayor
SUBJECT: Salary Increase — 2 AFSCME Classifications
INFORMATIONAL: Increase the classifications of Combination Building Inspector one
salary grade, to AF34, and Assistant Building Official (supervisor of Combination Building
Inspectors) one salary grade, to AF40, effective January 1, 2012.
SUMMARY: In 2007, the City Council passed Resolution No. 1775 which relates to
comparative salary surveys for non-represented employees. In the spirit of that
resolution and for transparency, we wanted to advise the Council of an increase to 6
represented (AFSCME) employees within 2 classifications.
During 2011 negotiations with AFSCME, Human Resources agreed to review several
classifications to determine if they are classified and paid appropriately. One of the
classifications reviewed was the Combination Building Inspector, which has 5 incumbents.
Human Resources determined the classification was appropriate for the job duties and
consistent with job duties in our market. However, a salary analysis found the
classification was actually 1.42% below the market average of our comparable
jurisdictions. There is approximately a 2.5% difference between the City of Kent salary
ranges; a one range increase would place Kent's classification just over 1% above the
market average. The supervisor of that classification, Assistant Building Official, has
historically been 6 ranges above; hence, we are recommending that classification also be
increased one range to maintain the pay separation.
BUDGET IMPACT: $11,830 (Estimate)
EXHIBITS: See next page
36
Building Inspector
Salary Data Effective July 2011
POSITION Maximum
JURISDICTION TITLE REPORTS TO MATCH Annual Base
Building Building Division 71�$�,
Auburn Inspector Manager 2
Bellevue Combination Inspection 2 5 $ $0,460
Inspector Supervisor
Bellingham Building Building Official 2 $ 66,360
Inspector II
Everett Building Building Official 2 $ 73,248
Inspector
Combination
Federal Way Building Building Official 2.5 $ 69,132
Inspector
Electrical Inspection
Kirkland Inspector/Buil2.5 $ 74,280
ding Inspector Supervisor
Building
Renton Inspector/Co Building Official 2.5 $ 72,048
mbination
Vancouver Building 2.5 $ 65,196
Ins ector III
AVERAGE of Market 1,5 to Z:SMatches Only) 13 $ 71,552
Kent Building $ 70,548
Inspector
$ Differential between Kent $ (1,004)
and Market Average
% Differential between
1.4z%
Kent and Market Average
Degree of Match: 1. Substantially less duties and responsibilities
(NOT USED),
1.5. Less duties and responsibilities,
2. Good match,
2.5. Greater duties and responsibilities,
3. Substantially greater duties and responsibilities
NOT USED than Kent's position
37
City of Kent, Washington
Summary Financial Report
4^0
KEN T
WASH IN G T O N
As of May 31 , 2012
38
City of Kent
MONTHLY FINANCIAL REPORT
Table of Contents
EXECUTIVE SUMMARY AND GRAPHIC ANALYSIS
Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
General Fund Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
General Fund Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
PropertyTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
SalesTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
UtilityTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Building Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Plan Check Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Recreation Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Fines And Forfeitures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Water Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Sewer&Drainage Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Golf Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
CURRENT BUDGET ANALYSIS
General Fund Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Annexation Budget Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Street Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Lodging Tax Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Youth/Teen Programs Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Capital Improvement Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Criminal Justice Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Golf Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
INTERNAL SERVICE FUNDS PROFIT AND LOSS
Fleet Services Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Central Services Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Information Technology Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Facilities Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Unemployment Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Workers Compensation Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
Health and Employee Wellness Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
LEOFF 1 Retirees Benefits Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Liability Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
Property Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
REVENUE AND EXPENSE SUMMARIES
Monthly Comparison 2009,2010,2011 and 2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
System Reports
General Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
Special Revenue Operating Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
Debt Service Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
Water Utility Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Sewerage Utility Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
Golf Course Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
Internal Services-excluding Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Street Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
Parks Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
Other Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Technology Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Facilities Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56
Water Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
Sewerage Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
39
City Of Kent
Monthly Financial Summary for May 2012
General Fund Summary
Based on information available through May, ending fund balance will grow by
$561,000 and is expected to end the year at $1,859,526 or 3.3% of the
expenditure budget.
Throughout 2012, it will be important to closely monitor all revenue sources, as well
as related expenditures. Close monitoring will allow the City to react in a timely
manner to any adverse trends that may arise.
Revenues
Many revenue sources, including utility tax, building permits and plan check fees
are showing an improvement over past years. Overall revenues are estimated to
end the year very near budget. Highlights include:
• Utility Tax revenues are expected to come in slightly below budget.
• The Washington State budget cut Liquor Excise Tax distributions to local
governments for their fiscal year July 2012 thru June 2013. As a result,
these revenues are expected to come in about $284,800 under budget;
$221,000 reflected in the General Fund and $63,800 in Annexation. Staff is
currently evaluating options to compensate for the lost revenues.
• Building Permits and Plan Check Fees combined thru May are up 39.0%
from the same time last year, which continues to be a positive sign.
• Recreation Fees are projected to end the year slightly above budget.
Expenditures
Current projections end the year at about $816,923 or 1.3% below the budget. A
continued lag in hiring is expected to contribute towards expenditures coming in
below budget, as well as savings in supplies and services.
Fund Balance
Ending fund balance is estimated to be $1,859,526, which equates to 3.3% of the
expenditure budget.
40
General Fund Revenues
(excluding Annexation)
12,000,000
10,000,000
�16,8,000,000
6,000,000
4,000 000 r ,onr /
2,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Bud
Monthly Budget vs Adjusted Actual 11 Act
112Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 3,289,156 3,214,732 4,791,631 9,749,613 3,973,008 4,571,406 3,174,325 2,683,261 4,065,667 9,139,978 3,703,200 4,150,377
12 Bud 3,216,683 3,020,904 4,466,303 11,104,686 5,097,029 4,213,632 2,954,538 2,559,372 4,064,231 10,502,190 3,961,210 4,813,837
12 Pct 3,110,563 3,667,409 4,646,335 9,549,882 5,254,735
+/- (106,120) 646,505 180,032 (1,554,804) 157,706
Put+/- -3.3% 21.4% 4.0% -14.0% 3.1%
General Fund Revenues
(excluding Annexation)
70,000,000
60,000,000
50,000,000
40,000,000
30,000,000
20,000,000
10,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12Bud
Cumulative Budget vs Actual """11AG
.12Ac[
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 3,289,156 6,503,888 11,295,520 21,045,133 25,018,141 29,589,547 32,763,872 35,447,133 39,512,801 48,652,]]9 52,355,979 56,506,356
12 Bud 3,216,683 6,237,587 10,703,889 21,808,576 26,905,604 31,119,236 34,073,774 36,633,146 40,697,376 51,199,566 55,160,776 59,974,613
12 Pct 3,110,563 6,777,971 11,424,306 20,974,188 26,228,923
+/- (106,120) 540,385 720,416 (834,388) (676,681)
Put+/- -3.3% 8.7% 6.7% -3.8% -2.5%
41
General Fund Expenditures
(excluding Annexation)
6,000,000
5,000,000
D//"
4,000,000
// "°�
3,000,000
2,000,000
1,000,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Bud
Monthly Budget vs Adjusted Actual 11 Act
112Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 4,004,555 4,278,233 4,703,037 4,008,910 4,394,052 4,164,634 5,111,082 3,976,956 4,404,857 4,523,901 4,650,263 4,193,905
12 Bud 4,881,955 4,751,289 5,196,844 4,900,608 5,280,362 4,613,480 5,226,157 4,008,638 4,863,964 4,582,532 5,054,456 4,165,176
12 Pct 3,920,818 4,780,445 4,613,724 4,565,843 4,731,962
+/- (961,137) 29,156 (583,119) (334,765) (548,400)
Put+/- -19J% 0.6% -11.2% -6.8% -10.4%
General Fund Expenditures
(excluding Annexation)
70,000,000
60,000,000
50,000,000
era„
40,000,000
30,000,000
20,000,000
10,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12Bud
Cumulative Budget vs Actual """11AG
.12Ac[
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 4,004,555 8,282,789 12,985,826 16,994,736 21,388,789 25,553,423 30,664,505 34,641,461 39,046,318 43,570,220 48,220,483 52,414,388
12 Bud 4,881,955 9,633,244 14,830,087 19,730,695 25,011,057 29,624,537 34,850,694 38,859,332 43,723,296 48,305,828 53,360,283 57,525,459
12 Pct 3,920,818 8,701,263 13,314,987 17,880,830 22,612,792
+/- (961,137) (931,981) (1,515,100) (1,849,865) (2,398,265)
Put+/- -19J% -9J% -10.2% -9.4% -9.6%
42
Property Tax
(excluding Annexation)
8,000,000
7,000,000
6,000,000 A,
5,000,000
4,000,000
3,000,000
2,000,000 hl
1,000,000 1+� X1,
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12Bud
Monthly Budget vs Adjusted Actual uf 11 Act
�12 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 0 180,243 523,653 6,751,005 1,184,844 40,525 4,748 87,368 337,694 6,203,844 1,162,259 113,146
12 Bud 0 139,100 449,571 6,738,625 1,405,042 47,966 33,479 78,856 310,128 6,329,055 1,284,910 140,584
12 Pct (3,392) 119,956 411,883 6,005,997 2,213,628
+/- (3,392) (19,144) (37,688) (732,628) 808,586
Put+/- 0.0% -13.8% -8.4% -10.9% 57.5%
Property Tax
(excluding Annexation)
18,000,000
16,000,000
14,000,000
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Bud
Cumulative Budget vs Actual 11 Alt
t 12 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 0 180,243 703,896 7,454,901 8,639,745 8,680,270 8,685,018 8,772,386 9,110,080 15,313,924 16,476,183 16,589,329
12 Bud 0 139,100 588,671 7,327,297 8,732,339 8,780,305 8,813,783 8,892,640 9,202,767 15,531,822 16,816,732 16,957,316
12 Pct (3,392) 116,564 528,447 6,534,444 8,]48,0]2
+/- (3,392) (22,536) (60,224) (792,852) 15,733
Put+/- 0.0% -16.2% -10.2% -10.8% 0.2%
43
Sales Tax
(excluding Annexation)
2,500,000
AIdlsfv
( d"
2,000,000 rir
FIF
1,500,000
o I
1,000,000Wj
/qG
500,000
0 4 ...4 ... 4 4 ... .4.. 4 4 ....
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Bud
Monthly Budget vs Adjusted Actual -"Aa
t 12 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 880,130 1,258,493 2,090,512 788,947 1,008,194 2,291,698 966,265 1,017,202 2,146,124 942,125 1,022,236 2,176,465
12 Bud 862,666 1,200,527 2,059,348 827,708 1,035,860 2,212,480 891,739 997,704 2,175,858 940,256 1,030,527 2,268,108
12 Pct 907,756 1,198,096 2,014,990 810,864 882,252
+/- 45,089 (2,431) (44,358) (16,844) (153,608)
Put+/- 5.2% -0.2% -2.2% -2.0% -14.8%
Sales Tax
(excluding Annexation)
18,000,000
16,000,000 +n,
14,000,000
12,000,000
10,000,000
8,000,000
ov
6,000,000
4,000,000 L ,,
2,000,000 „
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Bud
Cumulative Budget vs Actual 11 Act
t 12 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 880,130 2,138,623 4,229,135 5,018,082 6,026,276 8,317,974 9,284,239 10,301,441 12,447,565 13,389,690 14,411,926 16,588,391
12 Bud 862,666 2,063,193 4,122,541 4,950,249 5,986,109 8,198,589 9,090,327 10,088,031 12,263,889 13,204,146 14,234,673 16,502,781
12 Pct 907,756 2,105,852 4,120,842 4,931,706 5,813,958
+/- 45,089 42,658 (1,699) (18,543) (172,151)
Put+/- 5.2% 2.1% 0.0% -0.4% -2.9%
44
Utility Tax
(excluding Annexation)
2,000,000
1,800,000
1,600,000
d/
1,200,000
1,000,000
800,000
600,000 ,,,.,yid/////
400,000
200,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12Bud
Monthly Budget vs Adjusted Actual ft 11 Act
.12Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 1,477,066 1,079,613 1,190,380 1,272,756 979,284 1,103,687 1,222,489 763,421 677,848 1,097,386 872,585 937,859
12 Bud 1,720,720 1,291,641 1,318,059 1,527,083 1,200,384 1,234,212 1,419,607 1,035,936 1,017,397 1,364,774 1,100,522 1,054,900
12 Pct 1,619,454 1,288,955 1,221,167 1,511,280 1,087,909
+/- (101,267) (2,685) (96,892) (15,803) (112,475)
Put+/- -5.9% -0.2% -7.4% -1.0% -9.4%
Utility Tax
(excluding Annexation)
18,000,000
16,000,000
14,000,000
12,000,000
10,000,000 oYj�r
8,000,000
6,000,000
4,000,000 ���
2,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Bud
✓...11 Alt
Cumulative Budget vs Actual 12Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 1,477,066 2,556,679 3,747,059 5,019,815 5,999,099 7,102,786 8,325,276 9,088,696 9,766,544 10,863,930 11,736,516 12,674,375
12 Bud 1,720,720 3,012,361 4,330,420 5,857,503 7,057,887 8,292,099 9,711,706 10,747,642 11,765,039 13,129,814 14,230,335 15,285,235
12 Pct 1,619,454 2,908,409 4,129,576 5,640,855 6,728,764
+/- (101,267) (103,952) (200,844) (216,647) (329,123)
Put+/- -5.9% -3.5% -4.6% -3J% -4J%
45
Building Permits
(excluding Annexation)
250,000
200,000
150,000
i, M
�a
ids+,..,
100,000
50,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Bud
Monthly Budget vs Adjusted Actual ,11 Alt
t 12 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 58,256 69,498 143,089 194,314 96,717 165,124 112,325 152,484 126,708 114,693 125,660 139,655
12 Bud 41,614 85,293 145,074 161,756 188,720 204,250 190,921 164,584 130,526 114,024 102,443 94,802
12 Pct 25,055 172,710 167,250 183,913 184,131
+/- (16,559) 87,416 22,176 22,157 (4,589)
Put+/- -39.8% 102.5% 15.3% 13.7% -2.4%
Building Permits
(excluding Annexation)
1,800,000
1,600,000
1,400,000
1,200,000 u.Z
1,000,000
800,000
600,000
400,000
200,000 /ct,
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Bud
Cumulative Budget vs Actual 11 Act
t 12AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 58,256 127,754 270,843 465,157 561,874 726,998 839,323 991,807 1,118,515 1,233,209 1,358,869 1,498,524
12 Bud 41,614 126,908 271,981 433,737 622,457 826,707 1,017,627 1,182,211 1,312,737 1,426,761 1,529,204 1,624,006
12 Pct 25,055 197,765 365,015 548,927 733,058
+/- (16,559) 70,857 93,033 115,190 110,601
Put+/- -39.8% 55.8% 34.2% 26.6% 17.8%
46
Plan Check Fees
(excluding Annexation)
200,000
180,000
160,000
140,000
120,000 ��.�
100,000 ! �iAN
a ,
80,000 ,�^ y
60,000
40,000
20,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Bud
Monthly Budget vs Adjusted Actual ..Aa
t 12 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 52,177 69,976 90,348 114,538 99,915 156,022 78,574 114,226 86,540 65,284 111,525 73,676
12 Bud 68,035 142,983 142,766 159,183 162,336 171,478 154,661 142,284 128,450 112,211 112,001 101,788
12 Pct 66,766 141,814 114,843 169,667 148,793
+/- (1,269) (1,168) (27,923) 10,484 (13,543)
Put+/- -1.9% -0.8% -19.6% 6.6% -8.3%
Plan Check Fees
(excluding Annexation)
1,800,000
1,600,000
1,400,000
1,200,000
1,000,000 ,-
800,000
c�
600,000
400,000
200,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Bud
Cumulative Budget vs Actual 11 Act
t 12 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 52,177 122,153 212,501 327,039 426,954 582,976 661,550 775,777 862,317 927,601 1,039,127 1,112,803
12 Bud 68,035 211,017 353,783 512,967 675,303 846,781 1,001,442 1,143,726 1,272,176 1,384,387 1,496,388 1,598,176
12 Pct 66,766 208,580 323,423 493,090 641,884
+/- (1,269) (2,437) (30,361) (19,877) (33,419)
Put+/- -1.9% -1.2% -8.6% -3.9% -4.9%
47
Recreation Fees
(excluding Annexation)
250,000
200,000
150,000 ,di ,//a
�
100,000 �' yi ,,,
50,000 d�P
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Bud
Monthly Budget vs Adjusted Actual ..Aa
t 12 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 90,442 30,061 115,292 196,017 76,769 40,512 139,797 103,175 147,392 42,461 43,398 106,335
12 Bud 99,705 35,295 73,739 196,228 74,532 40,951 141,314 104,294 148,991 42,922 43,869 107,489
12 Pct 106,827 39,771 90,603 192,227 70,696
+/- 7,123 4,476 16,864 (4,001) (3,836)
Put+/- 7.1% 12.7% 22.9% -2.0% -5.1%
Recreation Fees
(excluding Annexation)
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Bud
Cumulative Budget vs Actual 11 Act
t 12 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 90,442 120,503 235,795 431,812 508,581 549,093 688,890 792,065 939,456 981,918 1,025,316 1,131,651
12 Bud 99,705 134,999 208,738 404,966 479,499 520,450 661,764 766,058 915,048 957,970 1,001,839 1,109,328
12 Pct 106,827 146,598 237,200 429,427 500,124
+/- 7,123 11,598 28,462 24,461 20,625
Pct+/- 7.1% 8.6% 13.6% 6.0A 4.3A
48
Fines & Forfeitures
(excluding Annexation)
180,000
160,000
140,000
120,000 G/ ',"u.
Paa.. ��1/0'!. �/G/"
100,000
80,000
60,000
40,000
20,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Bud
Monthly Budget vs Adjusted Actual -."Act
t 12 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 120,297 138,193 159,857 132,864 126,771 124,272 125,723 149,747 124,193 121,304 118,703 118,480
12 Bud 118,990 139,141 154,404 135,034 118,505 132,628 117,475 138,632 119,428 112,842 104,943 106,939
12 Pct 88,688 128,588 148,075 129,454 123,587
+/- (30,302) (10,553) (6,330) (5,579) 5,082
Put+/- -25.5% -7.6% -4.1% -4.1% 4.3%
Fines & Forfeitures
(excluding Annexation)
1,800,000
1,600,000
p,
1,400,000
1,200,000 --/
1,000,000
800,000
600,000
400,000
200,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Bud
11 Act
Cumulative Budget vs Actual
t 12 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 120,297 258,489 418,346 551,210 677,981 802,253 927,976 1,077,722 1,201,915 1,323,220 1,441,923 1,560,403
12 Bud 118,990 258,131 412,535 547,569 666,074 798,702 916,177 1,054,809 1,174,236 1,287,078 1,392,021 1,498,960
12 Pct 88,688 217,276 365,351 494,805 618,392
+/- (30,302) (40,855) (47,185) (52,764) (47,682)
Put+/- -25.5% -15.8% -11.4% -9.6% -7.2%
49
Water Operating Revenues
(excluding Annexation)
2,500,000
2,000,000 Ja,
41
1,500,000 o„
1,000,000 ,m �I
500,000
0 ...4 4... 4 . 4 ... ... Y Y ......
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Bud
Monthly Budget vs Adjusted Actual -."Act
t 12 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 1,287,443 992,936 1,079,243 1,033,639 1,260,273 1,314,426 1,710,389 1,564,575 1,982,268 1,399,436 996,767 1,279,511
12 Bud 1,343,585 1,018,263 1,058,448 1,065,913 1,318,440 1,377,146 1,661,218 1,718,031 2,050,797 1,294,373 1,079,918 1,270,261
12 Pct 1,327,353 1,012,681 1,027,632 1,044,570 1,367,405
+/- (16,231) (5,582) (30,815) (21,342) 48,964
Put+/- -1.2% -0.5% -2.9% -2.0% 3.7%
Water Operating Revenues
(excluding Annexation)
18,000,000
14,000,000
12,000,000
w
10,000,000
8,000,000 „�„ /!'
6,000,000
4,000,000
2,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Bud
11 Act
Cumulative Budget vs Actual
t 12 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 1,287,443 2,280,379 3,359,622 4,393,261 5,653,534 6,967,960 8,678,349 10,242,924 12,225,192 13,624,628 14,621,396 15,900,906
12 Bud 1,343,585 2,361,848 3,420,296 4,486,209 5,804,649 7,181,795 8,843,013 10,561,044 12,611,840 13,906,214 14,986,131 16,256,392
12 Pct 1,327,353 2,340,035 3,367,667 4,412,237 5,779,642
+/- (16,231) (21,814) (52,629) (73,971) (25,007)
Put+/- -1.2% -0.9% -1.5% -1.6% -0.4%
50
Sewer and Drainage Operating Revenues
(excluding Annexation)
4,000,000
3,500,000 /ln
�d
3,000,000 „ii,
./�„
2,500,000
2,000,000
1,500,000
1,000,000
500,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Bud
Monthly Budget vs Adjusted Actual 9 11 Act
112Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 3,439,530 2,901,019 3,181,459 3,290,332 3,121,048 3,022,877 3,674,916 3,031,060 3,512,992 3,088,626 2,689,774 3,415,509
12 Bud 3,299,376 2,772,650 2,994,070 3,114,719 3,013,243 2,939,628 3,394,588 2,962,163 3,257,839 3,001,131 2,785,909 3,343,292
12 Pct 3,473,066 2,988,938 3,081,870 3,390,448 3,234,163
+/- 173,690 216,288 87,800 275,729 220,920
Put+/- 5.3% 7.8% 2.9% 8.9% 7.3%
Sewer and Drainage Operation Revenues
(excluding Annexation)
45,000,000
40,000,000
35,000,000
30,000,000
20,000,000
15,000,000
10,000,000
5,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Bud
11 Alt
Cumulative Budget vs Actual
t 12 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 3,439,530 6,340,550 9,522,009 12,812,341 15,933,389 18,956,266 22,631,182 25,662,242 29,175,234 32,263,860 34,953,634 38,369,143
12 Bud 3,299,376 6,072,027 9,066,097 12,180,816 15,194,059 18,133,687 21,528,275 24,490,437 27,748,277 30,]49,40] 33,535,316 36,878,608
12 Pct 3,473,066 6,462,004 9,543,874 12,934,322 16,168,486
+/- 173,690 389,977 477,777 753,506 974,426
Put+/- 5.3% 6.4% 5.3% 6.2% 6.4%
51
Golf Operating Revenues
(excluding Annexation)
600,000
5 00,000
400,000
300,000 /���" '
200,000
100,000 "'"
ill�6<
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Bud
Monthly Budget vs Adjusted Actual ......a1Act
112Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 63,971 102,256 142,969 225,930 233,397 317,321 368,596 367,101 238,734 166,476 78,990 143,288
12 Bud 102,819 137,258 186,137 274,712 304,421 408,348 488,967 476,903 298,682 209,635 108,]]6 157,685
12 Pct 66,561 93,636 125,860 246,460 284,901
+/- (36,259) (43,622) (60,276) (28,252) (19,520)
Put+/- -35.3% -31.8% -32.4% -10.3% -6.4%
Golf Operating Revenues
(excluding Annexation)
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
v„
1,000,000
500,000
ra"
i
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Bud
Cumulative Budget vs Actual 11 Act
t 12 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Pct 63,971 166,227 309,196 535,126 768,523 1,085,844 1,454,440 1,821,541 2,060,275 2,226,751 2,305,741 2,449,029
12 Bud 102,819 240,078 426,215 700,927 1,005,348 1,413,696 1,902,663 2,379,566 2,678,247 2,887,883 2,996,659 3,154,344
12 Pct 66,561 160,197 286,058 532,518 817,419
+/- (36,259) (79,881) (140,157) (168,409) (187,929)
Pct+/- -35.3A -33.3% -32.9% -24.0A -18.7A
52
GENERAL FUND
(without Annexation)
As of May 31, 2012
2011 2012 2012 2012
Actual Budget YTD Est Actual
Beginning Fund Balance 2,182,698 2,199,554 1,298,783 1,298,783
Revenues
Taxes:
Property 16,589,329 16,957,316 8,748,072 17,001,373
Sales Tax 16,588,391 16,502,781 5,813,958 16,243,618
Utility 12,674,375 15,285,235 6,728,764 15,181,076
Other 794,095 786,518 247,743 819,945
Licenses and Permits 2,237,590 2,479,461 1,316,828 2,590,088
Intergovernmental Revenue 1,440,895 1,280,706 530,687 1,046,116 A
Charges for Services 3,411,504 3,996,731 1,687,442 4,052,442
Fines and Forfeitures 1,543,311 1,498,960 612,646 1,504,823
Miscellaneous Revenue 1,209,774 1,186,905 537,037 1,231,770
Transfers In 1,001,277 975,000 975,000
TOTAL REVENUES 57,490,541 60,949,613 26,223,177 60,646,251
Expenditures
Salaries & Benefits 41,058,578 43,144,850 17,537,054 42,864,055
Supplies 1,699,727 2,174,335 778,055 2,058,054
Services & Charges 19,962,057 22,867,129 8,641,840 22,296,839
Capital Outlay 20,416 55,000 55,000
Cost Allocations (10,326,390) (10,714,861) (4,344,157) (10,564,418)
Transfers Out 5,960,068 3,375,978 3,375,978
TOTAL EXPENDITURES 58,374,456 60,902,431 22,612,792 60,085,508
Net Revenues less Expenditures (883,915) 47,182 3,610,385 560,743
Ending Fund Balance 1,298,783 2,246,736 1,859,526
Target for Contingency 5,241,439 5,752,645 5,670,953
Difference (3,942,656) (3,505,909) (3,811,427)
2.5% 3.9% 3.3%
Major Drivers:
A - WA State budget cut Liquor Excise Tax to local governments for their FY July 2012 thru
June 2013. As a result, estimated actuals have been reduced by $221,000 for July-Dec 2012.
Staff is currently evaluating options to compensate for the lost revenues.
53
ANNEXATION
As of May 31, 2012
2011 2012 2012 2012
Actual Budget YTD Est Actual
Beginning Fund Balance (1,356,589) (988,677) (655,268) (655,268)
Revenues
Taxes:
Property 2,778,301 2,824,923 1,458,836 2,826,639
Sales Tax 4,199,570 4,212,630 1,774,469 4,265,877
Utility 2,869,930 2,582,602 1,242,849 2,715,691
Other 336,295 385,400 76,546 346,346
Licenses and Permits 11,431
Intergovernmental Revenue 1,089,069 929,407 367,627 873,220 A
Charges for Services 6,176 917 917
TOTAL REVENUES 11,290,772 10,934,962 4,921,244 11,028,690
Expenditures
Salaries & Benefits 5,797,107 5,259,167 1,947,475 5,112,176
Supplies 461,091 763,215 74,860 613,861
Services & Charges 4,336,902 4,823,770 1,771,398 4,641,398
Capital Outlay 112,156
Cost Allocations (117,805) (11,496) (11,496)
TOTAL EXPENDITURES 10,589,451 10,846,152 3,782,237 10,355,939
Net Revenues less Expenditures 701,321 88,810 1,139,007 672,751
Ending Fund Balance (655,268) (899,867) 17,483
Major Drivers:
A - WA State budget cut Liquor Excise Tax to local governments for their FY July 2012 thru
June 2013. As a result, estimated actuals have been reduced by $63,800 for July-Dec 2012.
Staff is currently evaluating options to compensate for the lost revenues.
54
STREET OPERATING FUND
As of May 31, 2012
2011 2012 2012 2012
Actual Budget YTD Est Actual
Beginning Fund Balance (1,402,940) 355,417 355,417 355,417
Revenues
Fuel Tax - Unrestricted 1,809,260 1,934,060 734,041 1,914,719
Water Utility Tax 158,630 165,694 57,492 161,802
Sewer Utility Tax 225,584 228,153 91,357 225,584
Drainage Utility Tax 157,496 167,553 69,943 172,320
Electric Utility Tax 1,110,606 1,081,102 506,835 1,143,925
Gas Utility Tax 385,646 377,313 229,194 397,216
Garbage Utility Tax 215,379 204,536 51,871 173,856
Telephone Utility Tax 685,771 676,428 284,814 686,457
Miscellaneous Revenues (33,598) (33,683)
Transfers In 2,105,000
Total Revenues 6,853,374 4,834,839 1,991,948 4,842,196
Total Resources 5,450,434 5,190,256 2,347,365 5,197,613
Expenditures&Transfers
Debt Service
PW Trust Fund Loan 800,835 797,201 797,201
LTGO Bonds 2000 202,899 203,679 203,679
LTGO Bonds 2002 647,206 650,056 650,056
GO Refund (96) 2004 151,806 136,393 136,393
GO Refund 2005 (93,95,00,96TF) 38,016 37,789 37,789
LTGO Bonds 2008 449,880 487,066 487,066
LTGO Bonds 2009 207,797 207,213 207,213
Total Debt Service 2,498,438 2,519,397 2,519,397
Operating Costs
Street Utility Operations 2,062,248 1,742,774 730,526 1,742,774
Street Tree Maintenance Program 240,239 249,834 86,352 249,834
Engineering Services Allocation 259,359 264,546 110,228 264,546
Total Operating Costs 2,561,846 2,257,154 927,105 2,257,154
Arterials
84th Avenue Rehabilitation 137,733
4th Avenue Improvement 999,127
212th UPRR/BN Grade Separation 95,813
BNSF Grade Separation 459,525
Closed and other Arterial Projects (1,689,479)
Total Arterials 2,719
Intersection Improvements
Traffic Signal Control Cabinets (6,845)
Signal Battery Backup 961
Closed and Other Intersection Imps (100,000)
Total Intersection Improvements (105,884)
Other Improvements
Transportation Master Plan 6,017
Mero Transit Services 35,000 155,000 155,000
Russell Road Maint Facility 67,108
2nd Avenue Pedestrian Imp 29,772
Total Other Improvements 137,898 155,000 155,000
Total Effective Transportation System 2,596,579 2,412,154 927,105 2,412,154
Total Expense &Transportation 5,095,017 4,931,551 927,105 4,931,551
Change In Fund Balance 1,758,357 (96,712) 1,064,842 (89,355)
Ending Fund Balance 355,417 258,705 1,420,259 266,062
55
LODGING TAX OPERATING FUND
As of May 31, 2012
2011 2012 2012 2012
Actual Budget YTD Est Actual
Beginning Fund Balance 48,624 86,810 86,810 86,810
Revenues
Lodging Tax 182,840 181,160 64,514 188,325
Miscellaneous Income 33 300 38 57
Total Revenues 182,873 181,460 64,552 188,383
Total Resources 231,498 268,270 151,362 275,193
Expenditures
Seattle Southside Visitor Services 120,000 120,000 50,000 120,000
Tourism Unallocated 5,000 20,000 5,000 20,000
Tourism Chamber 18,500 18,500 4,625 18,500
Miscellaneous Revenue
Total Expenditures 143,500 158,500 59,625 158,500
Transfers Out - ShoWare Marquee Project 1,188
Total Expenditures and Transfers 144,688 158,500 59,625 158,500
Change in Fund Balance 38,186 22,960 4,927 29,883
Ending Fund Balance 86,810 109,770 91,737 116,693
56
YOUTH/TEEN PROGRAMS OPERATING FUND
As of May 31, 2012
2011 2012 2012 2012
Actual Budget YTD Est Actual
BEGINNING FUND BALANCE (57,001) 20,579 20,579 20,579
REVENUES
Utility Taxes:
Water 47,589 52,279 17,247 51,599
Sewer 67,675 68,437 27,407 67,547
Drainage 47,249 50,476 20,983 49,820
Electric 333,182 338,293 152,050 333,895
Gas 115,694 115,261 68,758 113,763
Garbage 64,614 61,481 15,561 60,682
Telephone 205,731 202,928 85,444 200,290
Miscellaneous Revenues 223 474 73 176
TOTAL REVENUES 881,957 889,629 387,525 877,772
TOTAL RESOURCES 824,956 910,208 408,104 898,351
EXPENDITURES
Valued Government Services
Transfer Out - General Fund Teen Programs 762,377 775,000 775,000
Teen Golf Program 42,000 42,000 42,000
TOTAL EXPENDITURES (TRANSFERS) 804,377 817,000 817,000
Change In Fund Balance 77,580 72,629 387,525 60,772
ENDING FUND BALANCE 20,579 93,208 408,104 81,351
57
CAPITAL IMPROVEMENT OPERATING FUND
Including Both Portions of Estate Excise Taxes
As of May 31, 2012
2011 2012 2012 2012
Actuals Budget YTD Est Actual
Total Beginning Fund Balance (8,209,839) (12,052,614) (12,052,614) (12,052,614)
Revenues & Other Fin Sources
Sales Tax 3,784,084 4,855,698 1,703,231 4,450,083
Real Estate Excise Tax 1,050,162 925,272 542,562 1,148,819
Real Estate Excise Tax-2nd Qtr 1,050,162 925,272 542,562 1,148,819
Real Estate Excise Tax-St Percent 134,852 17,565 17,565
Miscellaneous Revenues 3,381 3,518 1,249 3,518
Transfer In - Facilities 260,000 260,000 260,000
Sale of Property 6,000,000 6,000,000
Long-Term Leases 100,000
Transfer In - GF 450,000 2,090,929 2,090,929
Total Rev/Other Fin Sources 6,572,640 15,060,689 3,067,170 15,119,734
Total Resources (1,637,199) 3,008,075 (8,985,444) 3,067,119
Expenditures (Transfers)
Debt Service
Non-Voted Debt Service 7,533 2,383 1,887
LTGO Bonds 2000 539,945 542,021 542,021
Valley Communications 157,790 250,030 14,000 250,030
LTGO Bonds 2002 508,244 510,393 510,393
LTGO / Taxable Bonds 2003 666,259 667,275 667,275
GO Refund (96) 2004 1,611,435 1,447,830 1,447,830
GO Refund 2005 (93,95,00,96TF) 63,492 63,112 63,112
LTGO Bonds 2006 782,000 770,000 770,000
LTGO Bonds 2008 1,418,970 1,412,334 1,412,334
GO Refund 2009 (Part 1999) 723,670 721,641 721,641
ShoWare Debt Service 2,793,077 2,500,000 2,500,000
Subtotal Debt Service 9,272,415 8,884,636 16,383 8,886,523
Facilities
Floor Coverings (51)
HVAC Lifecycle Replacements 205,000 75,000 75,000 75,000
Kent Meridian Pool Repairs/Mtc 78,288 25,000 25,000 25,000
Parks Maintenance Shop Renovation 35,000 35,000 35,000
Public Building Major Maintenance 2,876 50,000 50,000 50,000
Sealcoat Parking Lots 35,000 35,000 35,000
Security Camera Software Upgrade 40,000 40,000 40,000
Closed and Other Facilities Projects (181,114)
Subtotal Facilities 105,000 260,000 260,000 260,000
Information Technology
Hardware Lifecycle Replacmnts 120,000 120,000
Technology Projects 1,007,500 1,007,500
Closed & Other Info Tech Projects
Subtotal Information Technology 0 1,127,500 0 1,127,500
58
CAPITAL IMPROVEMENT OPERATING FUND
Including Both Portions of Estate Excise Taxes
As of May 31, 2012
2011 2012 2012 2012
Actuals Budget YTD Est Actual
Parks
Adopt-a-Park Program 38,516
Eagle Scout Projects 26,873
Earthworks Stairs 75,000
Kent Parks Foundation 23,127
Lake Meridian Play Equipment 41,283
Lifecycle Parks System 18,434 400,000 400,000
Park Land Acquisition 707,401
Park Master Plans 6,526
Rental Houses Demolition 25,000
Town Square Park 19,270
Turnkey Neighborhood Park 42,179
Urban Forestry 5,000 15,000 15,000
Closed and Other Parks Projects (315,608) (450,000) (450,000) (450,000)
Subtotal Parks 713,000 (35,000) (450,000) (35,000)
Public Safety
Closed & Other Public Safety Projects
Subtotal Public Safety 0 0 0 0
Other
Event Center Lifecycle 300,000 300,000 300,000
Neighborhood Matching Grants 25,000
Street Projects 1,007,500 1,007,500
Subtotal Other 325,000 1,307,500 0 1,307,500
Total Expenditures (Transfers) 10,415,415 11,544,636 (173,617) 11,546,523
Change in Fund Balance (3,842,776) 3,516,053 3,240,787 3,573,211
Total Ending Fund Balance (12,052,614) (8,536,561) (8,811,828) (8,479,404)
59
CRIMINAL JUSTICE OPERATING FUND
May 31, 2012
2011 2012 2012 2012
Actual Budget YTD Est Actual
Beginning Fund Balance (737,912) 327,985 327,985 327,985
Revenues
Sales Tax - Local Option (1) 1,847,825 1,792,028 758,923 1,811,652
MVET - Basic Crime 140,978 185,500 92,623 185,500
MVET - High Crime 88,583 92,080 47,716 92,080
MVET - Special Programs 70,949 74,453 38,021 74,453
Miscellaneous Revenues 865 40 96
Transfers In 980,000
Total Revenues 3,128,335 2,144,926 937,323 2,163,781
Total Resources 2,390,422 2,472,911 1,265,308 2,491,766
Expenditures
Law
Salaries & Benefits 605,802 634,513 232,467 608,006
Supplies 20,265 30,194 6,712 30,194
Services & Charges 11,745 22,684 3,816 18,432
Domestic Violence
Salaries & Benefits 247,605 186,473 81,782 186,473
Services & Charges 8,861 8,037 3,111 8,037
KYFS - Youth Violence Prevention
Services & Charges 25,000 25,000 25,000
Police
Salaries & Benefits 1,058,299 1,126,892 410,783 1,036,836
Supplies 31,837 49,298 8,827 45,772
Services & Charges 36,524 87,691 13,996 57,555
Total Expenditures 2,045,938 2,170,782 761,494 2,016,305
Transfers Out 16,500 16,500 16,500
Total Expenditures and Transfers 2,062,438 2,187,282 761,494 2,032,805
Increase (Decrease) In Fund Balance 1,065,897 (42,356) 175,829 130,976
Ending Fund Balance 327,985 285,629 503,814 458,961
(1) Council resolution allocated 11% of Criminal Justice sales tax to Domestic Violence.
60
GOLF OPERATING FUND
As of May 31, 2012
2011 2012 2012 2012
Actuals Budget YTD Est Actual
Beginning Working Capital (1,740,829) (2,174,297) (2,174,297) (2,174,297)
Revenues
18 Hole Course
Green Fees 1,022,112 1,438,000 308,711 1,186,037
Cart & Club Rentals 141,477 204,000 42,208 165,839
Restaurant Lease 50,724 60,000 14,491 56,975
Par 3 Course
Green Fees 222,051 285,000 63,607 242,960
Cart & Club Rentals 12,082 14,000 3,063 12,801
Food & Beverage Sales 11,065 20,000 3,211 15,111
Driving Range
Driving Range Fees 449,488 415,000 155,677 465,085
Mini Putt Fees 23,909 60,000 8,948 40,759
Lesson Fees 86,947 120,000 30,033 102,100
Cart & Club Rentals 756 1,198 1,198
Food & Beverage Sales 29,464 35,000 10,605 35,624
Merchandising
Merchandise Sales 449,538 563,344 189,214 494,492
Other
Insurance Reimbursement 115,861 115,861
Miscellaneous Revenues 1,498 2,836 2,836
Driving Range Cell Tower Lease 20,100 8,554 20,529
Total Revenues 2,521,209 3,214,344 958,216 2,958,205
Total Resources 780,380 1,040,047 (1,216,081) 783,908
Expenditures (Transfers)
18 Hole Course 1,751,861 1,683,062 606,775 1,683,062
Par 3 Course 308,692 325,284 122,482 325,284
Driving Range 408,786 452,223 157,232 452,223
Merchandising 442,200 549,161 177,484 499,161
Repair Damaged Assets 117,861 117,861
Other Expenses 3,246 2,046 2,046
Total Expenditures (Transfers) 2,914,785 3,009,730 1,183,880 3,079,637
Net Change in Working Capital (393,576) 204,614 (225,665) (121,432)
Total Working Capital (2,134,405) (1,969,683) (2,399,962) (2,295,729)
61
FLEET SERVICES FUND
As of May 31, 2012
2011 2012 2012 2012
Actual Budget YTD Est Actual
Beginning Working Capital 2,483,059 2,628,235 2,628,235 2,628,235
Operating Revenue
Fleet Operations 3,058,613 2,805,692 1,214,326 2,861,806
Fleet Replacement 367,422 372,616 156,198 372,616
Miscellaneous Revenues 3,590 13,835 1,149 13,835
Total Operating Revenue 3,429,625 3,192,143 1,371,673 3,248,257
Total Resources 5,912,684 5,820,378 3,999,908 5,876,492
Expenditures
Salaries & Benefits 761,307 808,986 335,350 792,806
Supplies 1,365,507 1,413,345 726,588 1,413,345
Services 704,829 754,789 365,230 754,789
Capital Outlay 238,385 1,385,511 295,200 1,385,511
Total Expenditures 3,070,027 4,362,631 1,722,369 4,346,451
Transfers Out 214,422
Total Expenses and Transfers 3,284,449 4,362,631 1,722,369 4,346,451
Net Change In Working Capital 145,176 (1,170,488) (350,695) (1,098,194)
Total Working Capital 2,628,235 1,457,747 2,277,540 1,530,041
62
CENTRAL SERVICES FUND
As of May 31, 2012
2011 2012 2012 2012
Actual Budget YTD Est Actual
Beginning Working Capital (66,659) (122,352) (122,352) (122,352)
REVENUE
Central Stores 132,922 236,376 37,024 135,709
Postage 200,572 355,264 78,177 261,314
Total Revenue 333,495 591,640 115,202 397,023
Total Resources 266,836 469,288 (7,150) 274,671
EXPENSE
Central Stores 130,063 203,386 30,049 123,372
Postage 240,201 273,096 94,002 237,558
Central Services 18,923 19,301 8,042 19,301
Total Expense 389,187 495,783 132,093 380,231
Net Operating Income (55,693) 95,857 (16,891) 16,792
Ending Working Capital (122,352) (26,495) (139,242) (105,559)
63
INFORMATION TECHNOLOGY FUND
As of May 31, 2012
2011 2012 2012 2012
Actual Budget YTD Est Actual
Beginning Working Capital (203) 399,972 399,972 399,972
Revenues
Contributions & Other 4,139,517 4,670,110 1,877,496 4,640,110
Intergovernmental - RFA 445,964 410,839 153,095 410,839
Technology Fees 240,000 156,647 321,147
Total Revenue 4,585,481 5,320,949 2,187,238 5,372,096
Total Resources 4,585,278 5,720,921 2,587,210 5,772,068
Expenditures
Computer Systems & Tech Svcs
Salaries & Benefits 1,608,751 2,232,566 917,058 2,200,940
Supplies 95,662 41,923 30,531 50,308
Services & Charges 1,116,749 1,214,957 608,556 1,214,957
Subtotal 2,821,162 3,489,446 1,556,145 3,466,204
Telecommunications
Salaries & Benefits 140,210 149,266 61,506 149,266
Supplies 19,643 14,496 1,033 14,496
Services & Charges 311,469 396,600 123,535 376,600
Subtotal 471,322 560,362 186,073 540,362
Printing/Graphics/Cable TV
Salaries & Benefits 551,459 561,238 236,842 556,238
Supplies 38,785 74,389 16,352 74,389
Services & Charges 302,578 318,994 123,108 318,994
Subtotal 892,822 954,621 376,302 949,621
Total Operating Expense 4,185,306 5,004,429 2,118,520 4,956,187
Transfers Out-LT Lifecycle 240,000 156,015 321,147
Total Exp & Transfers 4,185,306 5,244,429 2,274,535 5,277,334
Net Income 400,176 76,520 (87,297) 94,762
Ending Working Capital 399,972 476,492 312,675 494,734
64
FACILITIES OPERATING FUND
As of May 31, 2012
2011 2012 2012 2012
Actual Budget YTD Est Actual
Beginning Working Capital 1,526 306,190 306,190 306,190
Operating Revenue
Intergovernmental -RFA 677,689 852,227 486,920 843,316
Rental Fees - Internal 3,869,088 4,240,371 1,766,821 4,240,371
Leases 156,692 (124,321) 26,918
Miscellaneous Revenue 12,429 77,378 11,872 27,321
Total Revenue 4,715,898 5,169,976 2,141,292 5,137,927
Total Resources 4,717,424 5,476,166 2,447,481 5,444,116
Operating Expense
Salaries and benefits 2,271,279 2,435,914 897,548 2,287,817
Supplies 291,157 371,171 101,848 308,539
Services and charges 4,209,918 1,983,085 721,390 1,983,085
Cost allocation (2,514,022)
Total Operating Expense 4,258,332 4,790,170 1,720,786 4,579,441
Other Financial Uses
Transfers Out - Projects 260,000 260,000 260,000
Transfers Out - Debt 152,903 152,903 152,903
Total Non Operating Rev (Exp) 152,903 412,903 260,000 412,903
Total Expenses and Uses 4,411,235 5,203,073 1,980,786 4,992,344
Net Change In Working Capital 304,663 (33,097) 160,506 145,583
Ending Working Capital 306,190 273,093 466,695 451,772
65
UNEMPLOYMENT FUND
As of May 31, 2012
2011 2012 2012 2012
Actual Budget YTD Est Actual
Beginning Working Capital 42,250 201,790 201,790 201,790
Revenues
Contributions 401,758 402,324 163,523 392,455
Miscellaneous Revenue 197 100 82 198
Total Revenues 401,956 402,424 163,605 392,653
Total Resources 444,205 604,214 365,395 594,443
Expenditures
Salaries & Benefits 25,966 24,706 9,080 21,791
Supplies 250 4,095 2,048
Claims Paid
1st Quarter 43,309 100,000 77,395 77,395
2nd Quarter 59,289 100,000 101,465 101,465
3rd Quarter 37,379 100,000 100,000
4th Quarter 73,425 100,000 100,000
Other Services & Charges 2,796 4,987 1,165 2,796
Total Expenditures 242,415 433,788 189,105 405,495
Net Income 159,541 (31,364) (25,500) (12,843)
Ending Working Capital 201,790 170,426 176,290 188,947
66
WORKERS COMPENSATION FUND
As of May 31, 2012
2011 2012 2012 2012
Actual Budget YTD Est Actual
Beginning Working Capital (128,109) (509,195) (509,195) (509,195)
Revenues
Contributions 1,405,995 1,816,362 653,652 1,868,766
Miscellaneous Revenue 2,744 5,000 979 2,350
Total Revenue 1,408,740 1,821,362 654,631 1,871,116
Total Resources 1,280,631 1,312,167 145,437 1,361,921
Expenditures
Salaries & Benefits 105,315 109,148 36,320 101,250
Judgements & Damages 820,745 992,168 269,605 874,972
Ultimate Loss Adjustment 563,979
Liability Insurance 60,636 76,700 43,329 78,364
Intergovernmental Services 137,804 204,000 62,114 141,157
Administrative Expenses 59,153 52,723 17,264 49,177
Debt & Financial services 9,916
Other Expenses 18,650 16,302 2,204 16,302
Safety Program 23,544 88,492 1,618 16,128
Total Expenditures 1,789,826 1,549,449 432,453 1,277,349
Net Income (381,086) 271,913 222,178 593,766
Ending Working Capital (509,195) (237,282) (287,017) 84,571
Claims Reserve*
Reserve Amount 2,433,563 2,433,563 2,433,563 2,433,563
Actuary Recommended 2,293,198 2,293,198 2,293,198 2,293,198
'Claims reserve is not included in ending working capital. It is adjusted annually on December 31 st. The
variance between reserve amount booked and actuary recommended amount is due to a timing difference
between when the actual entries must be made versus receipt of the actuary report.
67
HEALTH AND EMPLOYEE WELLNESS FUND
As of May 31, 2012
2011 2012 2012 2012
Actual Budget YTD Est Actual
Beginning Working Capital 3,219,631 4,634,833 4,634,833 4,634,833
Revenues
Contributions
Blue Cross 9,019,416 9,149,130 3,847,134 9,233,121
Group Health 411,121 471,704 164,792 395,500
Employee Share
Blue Cross 915,841 993,399 384,268 922,243
Group Health 53,183 61,640 21,237 50,969
RFA Contributions 3,732,861 3,789,581 1,468,093 3,523,423
COBRA 123,219 82,173 76,203 135,540
Miscellaneous 179,176 141,017 85,932 188,894
Total Revenue 14,434,817 14,688,644 6,047,658 14,449,691
Total Resources 17,654,448 19,323,477 10,682,491 19,084,523
Expenditures
Salaries & Benefits 317,259 350,273 137,779 330,670
Blue Cross Claims 10,547,107 10,467,322 4,262,133 11,150,974
Blue Cross Admin Fees 657,522 570,188 238,033 571,279
Blue Cross Audit Fees 58,169 58,169
Delta Dental Claims 978,315 1,010,993 462,334 1,109,602
Delta Dental Admin Fees 53,133 49,858 26,199 62,878
Vision Service Plan Claims 125,750 144,947 55,318 132,762
Vision Service Plan Admin Fees 27,195 22,277 11,291 27,099
Stop Loss Fees 397,437 469,598 196,826 439,920
Stop Loss Reimbursements (410,512) (349,793) (349,793)
Group Health Premiums 464,304 461,973 186,029 446,469
IBNR Adjustment (173,300) 113,700 113,700
Wellness 12,100 57,172 4,139 15,129
Other Professional Services 23,305 52,254 7,332 21,371
Total Expenditures 13,019,615 13,478,931 5,587,412 14,130,228
Change in Working Capital 1,415,202 1,209,713 460,246 319,463
Ending Working Capital 4,634,833 5,844,546 5,095,079 4,954,295
IBNR 863,400 977,100 977,100
Target Fund Bal @ 2 X IBNR 1,726,800 1,954,200 1,954,200
Ending Working Capital Less IBNR 2,908,033 3,890,346 5,095,079 3,000,095
68
LEOFF 1 RETIREES BENEFITS FUND
As of May 31, 2012
2011 2012 2012 2012
Actual Budget YTD Est Actual
Beginning Working Capital 647,099 527,368 527,368 527,368
Revenues
Contributions 623,268 757,949 251,796 604,310
Contributions - Dependents 108,855 121,418 28,800 108,855
Miscellaneous Revenue 1,042 2,500 274 658
Total Revenues 733,165 881,867 280,870 713,823
Operating Transfers In 250,000 250,000 250,000
Total Resources 1,630,264 1,659,235 808,238 1,491,191
Expenditures
Blue Cross Claims 810,202 714,122 293,044 914,065
Blue Cross Admin Fees 57,803 60,600 21,727 56,385
Delta Dental Claims 44,601 45,880 16,947 45,898
Delta Dental Admin Fees 4,415 4,680 2,275 5,077
Vision Service Plan Claims 7,066 5,512 1,256 5,107
Vision Service Plan Admin Fees 1,718 1,768 742 1,768
Stop Loss Reimbursements (25,000) (14,581)
Stop Loss Fees 34,450 50,425 17,665 43,296
IBNR Adjustment 19,500 8,000 8,000
Medical Reimbursements 119,207 197,327 48,798 117,115
Other Professional Services 3,934 15,863 2,350 9,862
Total Expenditures 1,102,897 1,079,177 404,803 1,191,991
Change in Fund Balance (119,732) 52,690 (123,933) (228,168)
Ending Working Capital 527,368 580,058 403,435 299,200
IBNR 67,100 75,100 75,100
Target Fund Bal @ 2 X IBNR 134,200 150,200 150,200
Ending Working Capital Less IBNR 393,168 429,858 403,435 149,000
69
LIABILITY INSURANCE FUND
As of May 31, 2012
2011 2012 2012 2012
Actual Budget YTD Est Actual
Beginning Working Capital 163,462 831,667 831,667 831,667
Revenues
Contributions 2,295,112 2,341,016 975,125 2,340,300
Miscellaneous Revenue 4,061 4,000 1,421 3,409
Total Revenues 2,299,173 2,345,016 976,546 2,343,710
Total Resources 2,462,635 3,176,683 1,808,213 3,175,377
Expenditures
Salaries & Benefits 103,864 98,806 36,319 87,165
Claims & Judgements 568,796 1,466,936 59,033 1,016,936
Insurance Premiums 830,422 685,476 658,354 685,476
Other Expenses 127,886 196,900 29,994 129,098
Total Expenditures 1,630,968 2,448,118 783,700 1,918,675
Net Income 668,205 (103,102) 192,846 425,035
Ending Working Capital 831,667 728,565 1,024,512 1,256,702
Claims Reserve*
Reserve Amount 21171,321 2,171,321 2,171,321 2,171,321
Actuary Recommended 1,964,167 1,964,167 1,964,167 1,964,167
'Claims reserve is not included in ending working capital. It is adjusted annually on December 31 st. The
variance between reserve amount booked and actuary recommended amount is due to a timing difference
between when the actual entries must be made versus receipt of the actuary report.
70
PROPERTY INSURANCE FUND
As of May 31, 2012
2011 2012 2012 2012
Actual Budget YTD Est Actual
Beginning Working Capital 70,267 104,731 104,731 104,731
Revenues
Contributions 444,697 453,593 188,997 453,593
Miscellaneous Revenue 20 100 34 34
Total Revenues 444,717 453,693 189,031 453,627
Total Resources 514,984 558,424 293,762 558,358
Expenditures
Insurance Premiums 384,285 386,131 111,402 386,131
Property Claims/Deductibles 24,684 10,000 24,684
Other Expenses 25,967 24,706 9,080 24,706
Total Expenditures 410,253 435,521 130,481 435,521
Net Income 34,464 18,172 58,549 18,106
Working Capital 104,731 122,903 163,281 122,837
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R55JCO21 City of Kent 6/22/2012 8:51830
Fiscal Year: 12 Period: 5 Street Capital Projects Fund Page - 1
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 87,009- 84,261.60- 84,261.60- 2,747.40- 96.84
Fund Balance Adjustments 2,747 2,747.00
Licenses&Permits 9,260- 9,260.00- 9,260.00- 100.00
Intergovernmental 46,677,971- 42,593,594.02- 381,476.29- 42,975,070.31- 3,702,900.69- 92.07
Charges for Services 73,444- 93,787.10- 93,787.10- 20,343.10 127.70
Miscellaneous Revenues 25,488,347- 19,653,978.89- 124,845.81- 19,778,824.70- 5,709,522.30- 77.60
Non Revenues 16,703,117- 20,619,174.91- 20,619,174.91- 3,916,057.91 123.45
Other Financing Sources 31,822,352- 27,914,334.30- 27,914,334.30- 3,908,017.70- 87.72
Operating Transfers In 13,561,655- 13,113,653.88- 13,113,653.88- 448,001.12- 96.70
Total Available Resources 134,420,408- 124,082,044.70- 506,322.10- 124,588,366.80- 9,832,041.20- 92.69
Unallocated Street Projects 15,783 41,096.00 41,096.00 25,313.00- 260.38
Street Mitigation Receipts 438,923 438,923.00
Street Light Wiring Upgrade 120,000 49,955.74 2,861.29 52,817.03 67,182.97 44.01
Misc Intersection Signals 200,000 124,788.87 124,788.87 75,211.13 62.39
Pedestrian Walkways 339,418 415,929.48 415,929.48 76,511.48- 122.54
Kent-Kangley Pedestrian Improv 413,200 3,458.26 17,565.78 21,024.04 392,175.96 5.09
Traf Signal Control Cabinets 202,338 202,383.89 202,383.89 45.89- 100.02
Signal Battery Backup 380,737 380,736.69 380,736.69 .31 100.00
Railroad Quiet Zone 52,807 2,853.10 60.95 2,914.05 49,892.95 5.52
Asphalt Overlays2009 1,493,099 753,434.83 47,692.39 801,127.22 691,971.78 53.66
Sidewalk Renovations 2008 1,910,739 1,495,636.62 1,495,636.62 415,102.38 78.28
Kent Station 4,327,772 3,987,374.81 202.39 3,987,577.20 340,194.80 92.14
Downtown ITS Improvements 3,850,489 4,967,245.94 30.48 4,967,276.42 1,116,787.42- 129.00
84th Avenue Rehabilitation 7,379,096 6,994,436.79 13,729.91 7,008,166.70 370,929.30 94.97
Lincoln Ave/Smith Stlmprov 765,012 365,734.01 443,830.78 809,564.79 44,552.79- 105.82
256th Street- 116th to 132nd 58,000 58,000.00
BNSF Grade Separation 23,759,544 19,243,746.19 40,418.00 19,284,164.19 4,475,379.81 81.16
Military/Reith Intersection 164,125 30,031.01 30,031.01 134,093.99 18.30
272nd Extension (KK to 256th) 7,199,147 6,659,105.73 2,369.65 6,661,475.38 537,671.62 92.53
2nd Avenue Pedestrian Imp 422,072 421,287.44 421,287.44 784.56 99.81
4th Ave Impr(James to Cloudy) 2,499,126 2,499,447.90 2,499,447.90 321.90- 100.01
Willis St UPRR/BNRR Grade Sepr 881,627 235,978.75 2,542.40 238,521.15 643,105.85 27.05
James Ave Impr(4th to UPRR) 2,869,097 2,884,087.32 1,651.97 2,885,739.29 16,642.29- 100.58
256thlmps(Kent Kangley-116th) 2,315,358 238,246.14 45,983.64 284,229.78 2,031,128.22 12.28
Aerial Flight 34,893 34,892.70 34,892.70 .30 100.00
212th UPRR/BN Grade Separation 116,972 16,983.92 16,983.92 99,988.08 14.52
LID 341-196th Corridor Mid 34,836,448 34,023,566.11 4,436.28 34,028,002.39 808,445.61 97.68
LID 353224th-228th Corridor 30,861,440 32,032,203.25 54,713.31 32,086,916.56 1,225,476.56- 103.97
224th-228th Corridor East Leg 2,084,643 1,525,121.88 60,296.14 1,585,418.02 499,224.98 76.05
Russell Road Maint. Facility 313,462 313,897.96 313,897.96 435.96- 100.14
196th Street-East-Mitigation 496,209 530.78 291.80 822.58 495,386.42 .17
East Hill Operations Center 3,542,369 1,493,294.89 13,278.97 1,506,573.86 2,035,795.14 42.53
00
R55JCO21 City of Kent 6/22/2012 8:0&
Fiscal Year: 12 Period: 5 Street Capital Projects Fund Page - 2
Budget Prior Years Fiscal YTD Prj to Date Variance %
72nd Ave Imps (5.196th-200th) 13,197.28 13,197.28 13,197.28-
Pacific Highway HOV 76,463 75,350.20 75,350.20 1,112.80 98.54
Total Expenditures 134,420,408 121,512,837.20 765,153.41 122,277,990.61 12,142,417.39 90.97
Ending Balance 2 56 2207.50- 258 831.31 2 31 3376.19-
89
R55JCO21 City of Kent 6/22/2012 8:5136
Fiscal Year: 12 Period: 5 Parks Capital Projects Fund Page - 1
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 21,007- 21,005.82- 21,005.82- 1.18- 99.99
Intergovernmental 1,479,809- 1,106,291.41- 126,557.63- 1,232,849.04- 246,959.96- 83.31
Miscellaneous Revenues 908,865- 975,647.86- 105,559.36- 1,081,207.22- 172,342.22 118.96
Operating Transfers In 9,106,592- 8,691,592.76- 8,691,592.76- 414,999.24- 95.44
Total Available Resources 11,516,273- 10,794,537.85- 232,116.99- 11,026,654.84- 489,618.16- 95.75
ARRA-Comm Putting Prev.to Wk 180,000 80,649.40 30,854.98 111,504.38 68,495.62 61.95
Regional Trails/KC Levy 698,457 373,620.50 373,620.50 324,836.50 53.49
Boat Launch Fees 24,895 1,995.41 1,622.03 3,617.44 21,277.56 14.53
Lake Fenwick 106,614 111,860.69 111,860.69 5,246.69- 104.92
Paths and Trails 122,243 68,982.49 68,982.49 53,260.51 56.43
Adopt-a-Park Program 474,398 429,214.83 13,878.12 443,092.95 31,305.05 93.40
Street Tree Replacements 102,703 97,255.77 97,255.77 5,447.23 94.70
Rental Houses Demolition 140,000 109,671.92 37,561.16 147,233.08 7,233.08- 105.17
Big Blue Mobile Computer Lab 45,000 8,676.83 4,367.39 13,044.22 31,955.78 28.99
Light Pole Replacement 626,115 444,581.46 444,581.46 181,533.54 71.01
Aquatics Land Acquisition 6,284,840 6,284,840.05 6,284,840.05 .05- 100.00
Eagle Scout Projects 154,327 149,105.87 6,170.03 155,275.90 948.90- 100.61
Multi-use Ballfields/KSD 20,000 22,946.46 22,946.46 2,946.46- 114.73
Earthworks Stairs 215,493 157,824.90 56,581.66 214,406.56 1,086.44 99.50
Park Lifecycle Program 686,681 184,380.45 49,078.21 233,458.66 453,222.34 34.00
Lake Meridian Play Equipment 423,450 423,449.84 423,449.84 .16 100.00
Urban Forestry Plan 211,617 193,785.61 10,619.20 204,404.81 7,212.19 96.59
Community Parks Reinv. Program 57,225 57,225.00
Parks Land Acquisition 942,215 1,150,818.46 1,150,818.46 208,603.46- 122.14
Total Expenditures 11,516,273 10,293,660.94 210,732.78 10,504,393.72 1,011,879.28 91.21
Ending Balance 500876.91- 21384.21- 522261.12-
R55JCO21 City of Kent 6/22/2012 9:3T%
Fiscal Year: 12 Period: 5 Other Capital Projects Fund Page - 1
Budget Prior Years Fiscal YTD Prj to Date Variance %
Intergovernmental 78,600,000- 63,575,208.71- 63,575,208.71- 15,024,791.29- 80.88
Miscellaneous Revenues 131,929- 339,194.73- 428.62- 339,623.35- 207,694.35 257.43
Non Revenues 347,076- 343,641.11- 343,641.11- 3,434.89- 99.01
Other Financing Sources 35,264,500- 34,764,500.00- 34,764,500.00- 500,000.00- 98.58
Operating Transfers In 8,120,463- 7,658,155.52- 7,658,155.52- 462,307.48- 94.31
Total Available Resources 122,463,968- 106,680,700.07- 428.62- 106,681,128.69- 15,782,839.31- 87.11
ShoWare Center Marquee 225,000 213,308.48 213,308.48 11,691.52 94.80
Kent Station 1,300,000 1,300,000.00
Event Center 85,695,463 80,455,308.88 80,455,308.88 5,240,154.12 93.89
LTGO Bonds 2002 9,486,429 9,485,126.12 9,485,126.12 1,302.88 99.99
GO Refunding 2009 8,757,076 8,757,076.15 8,757,076.15 .15- 100.00
Kent City Center Garage 126,188.29 10,325.28 136,513.57 136,513.57-
LTGO Bonds 2008 17,000,000 16,109,050.81 16,109,050.81 890,949.19 94.76
Total Expenditures 122,463,968 115,146,058.73 10,325.28 115,156,384.01 7,307,583.99 94.03
Ending Balance 8 465 358.66 9 896.66 8 475 255.32
R55JCO21 City of Kent 6/22/2012 9:3 %
Fiscal Year: 12 Period: 5 Technology Capital Projects Page - 1
Budget Prior Years Fiscal YTD Prj to Date Variance %
Miscellaneous Revenues 1,283.42- 1,283.42- 1,283.42
Operating Transfers In 6,956,445- 6,321,796.79- 156,015.07- 6,477,811.86- 478,633.14- 93.12
Total Available Resources 6,956,445- 6,323,080.21- 156,015.07- 6,479,095.28- 477,349.72- 93.14
Software Business Sys Replace 321,605 321,605.07 321,605.07 .07- 100.00
Hardware Lifecycle Replacemnts 1,847,690 1,712,165.18 65,604.60- 1,646,560.58 201,129.42 89.11
IT Administration 126,151 126,151.03 126,151.03 .03- 100.00
IT Systems 2,209,039 1,934,390.86 15,041.08 1,949,431.94 259,607.06 88.25
IT Tech Services 2,182,806 2,182,806.60 2,182,806.60 .60- 100.00
IT Multi Media 29,154 29,153.64 29,153.64 .36 100.00
Long Term Lifecycle Replacemts 240,000 240,000.00
Total Expenditures 6,956,445 6,306,272.38 50,563.52- 6,255,708.86 700,736.14 89.93
Ending Balance 16 807.83- 206 578.59- 223 386.42-
R55JCO21 City of Kent 6/22/2012 9J.30
Fiscal Year: 12 Period: 5 Facilities Capital Projects Page - 1
Budget Prior Years Fiscal YTD Prj to Date Variance %
Intergovernmental 1,167,658- 1,167,658.01- 1,167,658.01- .01 100.00
Operating Transfers In 7,715,000- 7,040,913.31- 75,000.00- 7,115,913.31- 599,086.69- 92.23
Total Available Resources 8,882,658- 8,208,571.32- 75,000.00- 8,283,571.32- 599,086.68- 93.26
East Hill Shops Artwork 50,000 23,035.26 23,035.26 26,964.74 46.07
CKCF Improvements 1,167,658 85,473.43 85,473.43 1,082,184.57 7.32
Aukeen Court Expansion 7,590,000 7,145,717.19 202,164.25 7,347,881.44 242,118.56 96.81
Security Camera Software Upgrd 40,000 40,000.00
Parks Maintenance Renovation 35,000 35,000.00
City Hall Campus Property Acq 30,000.00 30,000.00 30,000.00-
Total Expenditures 8,882,658 7,254,225.88 232,164.25 7,486,390.13 1,396,267.87 84.28
Ending Balance 954 345.44- 15 1164.25 79 1181.19-
R55JCO21 City of Kent 6/22/2012 9:3 %
Fiscal Year: 12 Period: 5 Water Fund Page - 1
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 193,927- 193,926.30- 193,926.30- .70- 100.00
Intergovernmental 581,522- 591,020.75- 591,020.75- 9,498.75 101.63
Charges for Services 1,764- 4,238.36- 4,238.36- 2,474.36 240.27
Miscellaneous Revenues 771,649- 2,851,670.05- 10,299.61- 2,861,969.66- 2,090,321.02 370.89
Non Revenues 43,055,889- 43,055,888.33- 43,055,888.33- .20- 100.00
Other Financing Sources 1,000,000- 2,500,903.04- 2,500,903.04- 1,500,903.04 250.09
Operating Transfers In 39,733,766- 35,650,294.14- 35,650,294.14- 4,083,471.86- 89.72
Total Available Resources 85,338,516- 84,847,940.97- 10,299.61- 84,858,240.58- 480,275.59- 99.44
Seismic Vulnerability Assess 730,941 752,570.88 752,570.88 21,629.88- 102.96
Water Comp Plan Update 2007 693,311 679,120.79 1,772.99 680,893.78 12,417.22 98.21
2009 Revenue Bonds 74,605 97,591.78 97,591.78 22,986.78- 130.81
Water Conservation Plan 475,193 480,883.67 1,980.00 482,863.67 7,670.67- 101.61
Rock Creek Mitigation Projects 735,000 32,292.50 5,205.00 37,497.50 697,502.50 5.10
Guiberson Reservoir Repair 3,545,000 149,355.72 26,746.71 176,102.43 3,368,897.57 4.97
Tacoma Intertie 44,485,507 39,464,797.37 39,464,797.37 5,020,709.27 88.71
Clark Springs Tran Main Repair 500,000 1,327.25 1,327.25 498,672.75 .27
Clark Springs Well#2VFD Repl. 9,748 9,748.38 9,748.38 .38- 100.00
Seismic System Controls 200,000 200,000.00
Corrosion Control 3,464,470 2,477,457.68 201,541.12 2,678,998.80 785,471.20 77.33
Pump Station#3 Replacement 2,008,534 108,751.41 108,751.41 1,899,782.59 5.41
Kent Springs Source Upgrade 827,779 319,284.46 319,284.46 508,494.07 38.57
Kent Springs Trans Main Repair 750,000 8,601.49 8,601.49 741,398.51 1.15
Misc Water Improvements 4,442,940 2,966,012.66 1,711,057.46 4,677,070.12 234,130.12- 105.27
Additional Water Source Dev 2,054,824 1,056,022.10 1,056,022.10 998,801.90 51.39
Well Head Protection 431,384 180,316.08 180,316.08 251,067.92 41.80
Security Improvement per VA 70,000 14,655.70 14,655.70 55,344.30 20.94
East Hill Pressure Zone 4,700,503 76,879.39 10,064.95 86,944.34 4,613,558.66 1.85
Impoundment Reservoir 2,226,286 2,126,325.63 19.81 2,126,345.44 99,940.56 95.51
SE 248th Watermain 357,871 365,417.08 365,417.08 7,546.08- 102.11
West Hill Reservoir 750,000 750,000.00
East Hill Reservoir 4,744,304 4,915,226.90 8,542.81 4,923,769.71 179,465.71- 103.78
East Hill Well Generator 545,000 1,685.21 1,685.21 543,314.79 .31
Clark Springs Source Imprvmnts 587,000 5,126.20 16,121.43 21,247.63 565,752.37 3.62
Landsburg Mine 200,000 241,400.94 11,256.86 252,657.80 52,657.80- 126.33
Clark Springs HCP 200,000 212,712.28 466.95 213,179.23 13,179.23- 106.59
Hydrant Replacement 2005 50,043 32,944.52 6,411.63 39,356.15 10,686.85 78.64
Large Meter/Vault Replace 2008 240,341 109,680.99 3,775.77 113,456.76 126,884.24 47.21
Kent Station -Water 109,198 109,197.68 109,197.68 .32 100.00
Downtown ITS Improvements 233,131 233,131.16 233,131.16 .16- 100.00
84th Avenue Rehabilitation 298,660 298,659.62 298,659.62 .38 100.00
Remote Telemetry Upgrade 448,368 466,528.54 2,545.87 469,074.41 20,706.41- 104.62
BNSF Grade Separation 1,205,000 777,124.00 777,124.00 427,876.00 64.49
R55JCO21 City of Kent 6/22/2012 9:37:47
Fiscal Year: 12 Period: 5 Water Fund Page - 2
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
272nd Extension (KK to 116th) 303,759 303,759.61 303,759.61 .61- 100.00
Scenic Hill -Water 340,000 413,324.31 413,324.31 73,324.31- 121.57
Aerial Flight 34,688 34,687.50 34,687.50 .50 100.00
LID 341-196th Corridor Mid 194,003 194,002.60 194,002.60 .40 100.00
LID 353 224th-228th Corridor 155,901 155,900.56 155,900.56 .44 100.00
East Hill Operations Center 1,465,225 1,466,200.87 578.14 1,466,779.01 1,554.01- 100.11
Lower East Hill Improvements 450,000 475,510.59 475,510.59 25,510.59- 105.67
Total Expenditures 85,338,516 61,814,216.10 2,008,087.50 63,822,303.60 21,516,212.57 74.79
Ending Balance 23 033 724.87- 1 99 7787.89 21 035 936.98-
R55JCO21 City of Kent 6/22/2012 9:3%
Fiscal Year: 12 Period: 5 Sewerage Fund Page - 1
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 488,467- 488,466.98- 488,466.98- .02- 100.00
Intergovernmental 17,952,657- 13,015,560.33- 883,512.62- 13,899,072.95- 4,053,584.05- 77.42
Charges for Services 4,000- 295,558.60- 456.62- 296,015.22- 292,015.22 """"
Miscellaneous Revenues 259,652- 1,040,657.39- 3,614.13- 1,044,271.52- 784,619.52 402.18
Non Revenues 12,786,845- 12,786,844.80- 12,786,844.80- .20- 100.00
Other Financing Sources 1,500,000- 1,500,000.00- 1,500,000.00- 100.00
Operating Transfers In 41,786,138- 33,472,657.25- 33,472,657.25- 8,313,480.75- 80.10
Total Available Resources 74,777,759- 62,599,745.35- 887,583.37- 63,487,328.72- 11,290,430.28- 84.90
NPDES Permit 3,397,335 2,504,490.18 106,253.34 2,610,743.52 786,591.48 76.85
Drainage Master Plan 1,290,000 1,426,827.90 4,624.85 1,431,452.75 141,452.75- 110.97
2009 Revenue Bonds 86,845 97,592.43 97,592.43 10,747.43- 112.38
Green River Flood Protection 3,718,123 3,743,582.59 5,585.21 3,749,167.80 31,044.80- 100.83
Misc Environmental Projects 435,562 403,972.05 25.53 403,997.58 31,564.42 92.75
Meridian Valley Creek 450,000 124,129.97 14,250.25 138,380.22 311,619.78 30.75
Hawley Road Levee 330,000 378,749.16 52,520.71 431,269.87 101,269.87- 130.69
Citywide Stm Pipe/Culvert Mtc 4,100,000 3,233,629.18 3,168.14- 3,230,461.04 869,538.96 78.79
S. 228th Drainage Bypass 6,950,000 5,532,645.64 630,277.23- 4,902,368.41 2,047,631.59 70.54
Mill Ck/James St. Pump Station 2,700,000 1,074,306.39 1,106,322.47 2,180,628.86 519,371.14 80.76
Upper Mill Creek Dam 2,435,000 70,622.18 91,927.05 162,549.23 2,272,450.77 6.68
Outfall Treatment Facilities 240,000 240,000.00
Seven Oaks Pond Imps 10,000 2,934.60 2,934.60 7,065.40 29.35
Lower Garrison Creek 1,175,171 1,158,973.29 1,158,973.29 16,197.71 98.62
Johnson Creek 580,738.38 749.90 581,488.28 581,488.28-
Earthworks Overlays 1,196,621 1,179,093.37 476.00 1,179,569.37 17,051.63 98.58
Lake Fenwick Restoration 2009 20,895 8,869.86 185.22 9,055.08 11,839.92 43.34
256th Flume 510,000 439,796.93 439,796.93 70,203.07 86.23
Lake Meridian Outlet 2,718,065 2,711,034.12 1,588.97 2,712,623.09 5,441.91 99.80
Upper Meridian Valley Creek 90,000 79,482.62 396.45 79,879.07 10,120.93 88.75
E Fork Soosette Crk/144th Clvt 110,000 97,525.60 97,525.60 12,474.40 88.66
Meridian Valley Crk Revegetate 800.00 800.00 800.00-
Big Soos Creek/SE 256th Bridge 10,000 224.91 224.91 9,775.09 2.25
W Side Soosette Crk Revegetate 10,000 10,000.00
81 st Av So Storm Drainage Impr 150,000 129,958.12 129,958.12 20,041.88 86.64
Surface Water Manual 100,000 87,954.67 87,954.67 12,045.33 87.95
Mill Creek @ James-Fld Protect 600,000 461,561.97 190.96 461,752.93 138,247.07 76.96
Riverview Park 2,990,000 2,048,287.01 15,220.36 2,063,507.37 926,492.63 69.01
Downey Farmstead 550,000 250,286.17 3,930.34 254,216.51 295,783.49 46.22
Bauer Property 310,000 108,531.24 13,185.82 121,717.06 188,282.94 39.26
Mill Crk @ 76th Av-Fld Protect 800,000 27,315.03 27,315.03 772,684.97 3.41
Horseshoe Bend Levee Impr. 10,629,417 7,378,064.46 75,746.59 7,453,811.05 3,175,605.95 70.12
Upper Russell Road Levee Impr. 2,100,000 815,575.83 146,832.44 962,408.27 1,137,591.73 45.83
Lower Russell Rd Levee-S231st 300,000 295,498.27 26,543.51 322,041.78 22,041.78- 107.35
96
R55JCO21 City of Kent 6/22/2012 9:39:T3
Fiscal Year: 12 Period: 5 Sewerage Fund Page - 2
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Lowest Russell Rd-Van Dorens 290,000 176,239.85 9,791.89 186,031.74 103,968.26 64.15
Boeing Levee Improvements 420,000 529,036.21 306,387.95 835,424.16 415,424.16- 198.91
Briscoe Levee Improvements 290,000 259,409.68 183,851.37 443,261.05 153,261.05- 152.85
Desimone Levee Improvements 300,000 246,661.28 177,691.99 424,353.27 124,353.27- 141.45
Green River Sandbag Removal 3,000,000 35,968.13 35,968.13 2,964,031.87 1.20
Misc Drainage 2008 2,162,292 1,565,960.44 19,069.35 1,585,029.79 577,262.21 73.30
Drainage Imp.w/Rd Imp.Unalloc 524,577- 524,577.00-
Drainage Infractructure Improv 473,379 463,248.62 463,248.62 10,130.38 97.86
Kent Station -Drainage 142,758 142,758.17 142,758.17 .17- 100.00
Downtown ITS Improvements 107,315 158,406.09 158,406.09 51,091.09- 147.61
84th Avenue Rehabilitation 19,644 19,644.39 19,644.39 .39- 100.00
Lincoln Ave/Smith St Improv 60,000 41,443.50 41,443.50 18,556.50 69.07
Remote Telemetry Upgrade 149,456 112,384.00 2,545.88 114,929.88 34,526.12 76.90
BNSF Grade Separation 993,000 434,964.00 434,964.00 558,036.00 43.80
272nd Extension (KK to 116th) 538,373 538,373.48 538,373.48 .48- 100.00
256th Imps(Kent Kangley-116th) 7,819.06 6,413.07 14,232.13 14,232.13-
Aerial Flight 34,687 34,687.50 34,687.50 .50- 100.00
LID 341-196th Corridor Mid 1,165,295 1,167,076.54 1,167,076.54 1,781.54- 100.15
224th-228thCorridor 2,004,580 1,514,842.52 716.00 1,515,558.52 489,021.48 75.60
Russell Road Maint. Facility 313,901 313,898.68 313,898.68 2.32 100.00
East Hill Operations Center 1,465,385 1,465,385.07 1,465,385.07 .07- 100.00
Lower East Hill Improvements 50,000 33,400.54 33,400.54 16,599.46 66.80
Sanitary Sewer Master Plan 300,000 264,238.45 8,713.49 272,951.94 27,048.06 90.98
Unallocated Sewer Projects 111,110 111,247.11 111,247.11 137.11- 100.12
Kentview Sewer Interceptor 215,044 17,418.96 85,349.71 102,768.67 112,275.33 47.79
Skyline Sewer Interceptor 20,000 20,000.00
LID 360-SE 227th Sewer 216,000 304,656.40 304,656.40 88,656.40- 141.04
Linda Heights Pump Station 150,000 1,916.25 1,916.25 148,083.75 1.28
Misc Pump Station Replacements 100,000 100,000.00
Derbyshire 50,000 50,000.00
Misc Sewer 2007 5,676,645 5,604,283.48 308,730.40 5,913,013.88 236,368.88- 104.16
Kent Station -Sewer 93,935 93,935.42 93,935.42 .42- 100.00
Downtown ITS Improvements 12,968 12,967.74 12,967.74 .26 100.00
84th Avenue Rehabilitation 233,740 233,740.40 233,740.40 .40- 100.00
Remote Telemetry Upgrade 149,456 121,101.40 2,545.88 123,647.28 25,808.72 82.73
272nd Extension (KK to 116th) 526,229 526,228.68 526,228.68 .32 100.00
Scenic Hill -Sewer 210,000 65,895.00 65,895.00 144,105.00 31.38
Aerial Flight 34,687 34,687.50 34,687.50 .50- 100.00
LID 341-196th Corridor Mid 8,738 8,737.87 8,737.87 .13 100.00
224th-228th Corridor 136,400 136,400.07 136,400.07 .07- 100.00
Russell Road Maint. Facility 313,899 313,898.00 313,898.00 1.00 100.00
East Hill Operations Center 1,465,386 1,465,385.00 1,465,385.00 1.00 100.00
Lower East Hill Improvements 785,000 1,116,583.30 1,116,583.30 331,583.30- 142.24
R55JCO21 City of Kent 6/22/2012 9:33:13
Fiscal Year: 12 Period: 5 Sewerage Fund Page - 3
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Total Expenditures 74,777,759 56,068,655.02 2,224,245.46 58,292,900.48 16,484,858.52 77.95
Ending Balance 6 53 0090.33- 1 33 6662.09 5194428.24-