HomeMy WebLinkAboutCity Council Committees - Operations - 01/19/2010 (3) •
KEN T
WASH NOTON
Operations Committee Agenda
Councilmembers: Jamie Perry *Debbie Raplee*Les Thomas, Chair
January 19, 2010
4:00 p.m.
ItemDescription Action Speaker Time Page
1. Approval of Minutes YES 1
Dated December 5, 2009
2. Approval of Vouchers dated YES Bob Nachlinger
December 31, 2009
3. Aukeen Court Rental Agreement YES Jeff Watling 5 min 3
4. Approval of the 2010 YES Bob Nachlinger 10 min 11
Pre Annexation Budget
5. Request to write-off uncollectible YES Bob Nachlinger 5 min 13
accounts for 2009
6. Summary Financial Report dated NO Bob Nachlinger 20 Min 15
November 30, 2009
(Informational only)
Unless otherwise noted, the Operations Committee meets at 4:00 p.m. on the I" and 3r' Tuesdays
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 Nancy Clary at
(253) 856-5705.
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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KENT
WASHINGTON
OPERATIONS COMMITTEE MINUTES
JANUARY 5, 2010
Committee Members Present: Debbie Raplee, Les Thomas and Ron Harmon
The meeting was called to order by Les Thomas at 4:09pm
Perry filled in for Raplee until she arrived. City Attorney, Tom Brubaker approached the table
to inform Council that only three council members could vote. After short discussion, Harmon
took seat in audience.
1. APPROVAL OF MINUTES DATED DECEMBER 8, 2009
Perry moved to approve the minutes of the December 8, 2009 Operations Committee
meeting. Harmon seconded the motion, which passed 3-0.
2. APPROVAL OF VOUCHERS DATED NOVEMBER 30, 2009 AND
DECEMBER 15, 2009
Finance Director, Bob Nachlinger presented the vouchers for November 30, 2009 and
December 15, 2009 for approval.
Harmon moved to approve the vouchers dated November 30, 2009 and December 15,
2009. Jamie seconded the motion, which passed 3-0.
3. MOVE TO RECOMMEND COUNCIL ACCEPT THE WASHINGTON STATE
RECREATION AND CONSERVATION OFFICE GRANT IN THE AMOUNT OF
$536,115.00 FOR THE ACQUISITION PROJECT ON PANTHER LAKE, AND
APPROVE THE EXPENDITURE OF FUNDS IN THE LAND ACQUISITION
BUDGET.
Jeff Watling, Parks and Human Services Director, brought grant to Operations instead of Parks
Committee due to urgency of deadline. Regarding two parcels on West side of lake identified
as potential for a seven acre park. $1.2 million request. This funding represents a partial of
that request. With state and county funding, acquisition would be fully funded. Purchase and
Sale Agreement between city and property owners will tentatively go before Operations
Committee is February. Parks Committee is aware of grant and acquisition.
Raplee moved to recommend Council accept the Washington State Recreation and
Conservation Office grant in the amount of $536,115.00 for the acquisition project on
Panther Lake, and approve the expenditure of funds in the land acquisition budget.
Perry seconded the motion, which passed 3-0.
4. RECOMMEND COUNCIL ADOPT THE PROPOSED RESOLUTION SUBMITTING
TO VOTERS AT A SPECIAL ELECTION ON APRIL 27, 2010, A PROPOSITION
TO CREATE THE KENT FIRE DEPARTMENT REGIONAL FIRE SERVICE
AUTHORITY, EFFECTIVE JULY 1, 2010.
Jim Schneider, Fire Chief for the city of Kent, explained the Regional Fire Authority (RFA) and
ballot proposition and resolution. The RFA will serve the areas of Kent, Fire District 37 and
Covington. The RFA will be funded by a six-year fire benefit charge and a property tax. If the
Fire Authority passes public vote, it will reduce the City's property taxing authority, not to
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Operations Committee Minutes
January 5, 2010
Page: 2
exceed $1.00 per $1,000 of assessed value. See Resolution, Section 3, Proposition 1.
Schneider submitted to the Committee revised pages 37-40 of the Fire Benefit Charge Formula
from Appendix B. A public hearing is scheduled for February 3 in compliance with RCW
52.26.230 to discuss the Fire Benefit Charge. In reference to the RFA Plan, the Planning
Committee will discuss guidelines for the Voter's pamphlet.
Debbie moved to recommend Council adopt the proposed resolution submitting to
voters at a special election on April 27, 2010, a proposition to create the Kent Fire
Department Regional Fire Service Authority, effective July 1, 2010. Jamie seconded the
motion, which passed 3-0.
S. INFORMATION ON THE CITY PURSUING LIABILITY INSURANCE COVERAGE
ON ITS OWN, RATHER THAN AS A PART OF A LARGER GROUP.
Risk Manager, Chris Hills, was joined by City Attorney, Tom Brubaker. Hills submitted the
PowerPoint handout to the Committee. He noted that the Pool was not fairly distributed and is
more cost effective for us to pursue coverage on our own. He gave examples of other cities
that have become self insured. A 12-month Notice of Intent to Withdraw is required within the
fiscal year of the agency and was sent on December 23, 2009 and was necessary in order to
have the new program in place by January 1, 2011. Thomas questioned if this was a council
action for guidance. Brubaker clarified that the terms to withdraw from the Agreement are
administered by the Mayor. He added that any contracts for Brokers, Advisors, etc., in excess
of $25,000 will go before council for approval. Hills closed with noting that the Broker that is
selected will present to council the different choices of coverage prior to making a decision.
The Council agreed it was a good decision to pursue on own.
The meeting adjourned at 4:40p.m.
r
Pamela Clark
Operations Committee Secretary
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PARKS, RECREATION AND COMMUNITY SERVICES
Jeff Watling, Director
• Phone: 253-856-5100
KEN T Fax: 253-856-6050
WASHINGTON
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
January 21, 2010
TO: Kent City Council Operations Committee
FROM: Charlie Lindsey, Facilities Manager
THROUGH: Jeff Watling, Director of Parks, Recreation and Community Services
SUBJECT: First Amendment to Lease Agreement with King County for Aukeen
Court Building - Authorize
MOTION: Move to recommend Council authorize the Mayor to sign the First
Amendment to the Lease Agreement with King County for Additional Space
at the Aukeen Court Building.
SUMMARY: King County has temporarily moved the operation of the Aukeen District
Court at 1210 South Central Avenue because of the increased risk of flooding from
the Green River. The city continues to operate its municipal court in the building and
requests use of additional space while the Court has relocated.
The city's Municipal Court Services shall be temporarily expanded to include the use
of an additional Courtroom two days per week, plus two clerical areas, including
approximately 36 square feet to be used five days per week. This use shall be on a
month-to-month basis until King County moves back in. The city's use of the
additional premises shall be subject to payment of (i) base rent in the amount of
three hundred forty dollars ($340.00) per month; and, (ii) additional rent for the
city's pro-rata share of utilities, janitorial service and other operating expenses.
EXHIBITS: First Amendment to Lease Agreement with King County
BUDGET IMPACT: X Yes No
4 4
FIRST AMENDMENT TO LEASE AGREEMENT
BETWEEN
KING COUNTY AND THE CITY OF KENT
AUKEEN DISTRICT COURT BUILDING
THIS FIRST AMENDMENT (the "Amendment") is entered into as of the date
fully executed below amending that certain Lease Agreement executed December 22,
2008 by and between KING COUNTY ("Landlord") and THE CITY OF KENT
("Tenant") for a portion of the Aukeen District Court Building located at 1210 South
Central Avenue in Kent, Washington (the "Lease").
WHEREAS, King County has temporarily relocated the operation of Aukeen
District Court from the Building located at 1210 South Central Avenue (the `Building")
because of the increased risk of flooding in the City of Kent from the Green River due to
the diminished capacity of the Howard Hanson Dam. Tenant continues to operate its
municipal court from the Building and requests use of additional Building space while
Landlord's Aukeen District Court is not operating in the Building.
NOW, THEREFORE, the Landlord and Tenant hereby agree and covenant as
follows:
1. Lease Terms Ratified. All terms and conditions of the Lease are included
herein by reference and hereby ratified and confirmed and remain in full force and effect
except as specifically amended or superseded by this Amendment. All terms which are
defined in the Lease shall have the same meaning herein.
2. Temporary Additional Premises. The Premises shall be temporarily
expanded to include the "Temporary Additional Premises" defined as Courtroom #1,
including approximately 600 square feet to be used two days per week, and two clerical
areas, including approximately 36 square feet to be used five days per week, as depicted
on the attached Exhibit A(the "Temporary Additional Premises").
3. Term. Tenant's use of the Temporary Additional Premises shall be on a
month-to-month basis commencing upon execution of this Amendment and subject to
termination by either party on thirty(30) days' advance written notice to the other party.
4. Base Rent and Additional Rent. Tenant's use of the Temporary
Additional Premises shall be subject to payment of(i) Base Rent in the amount of Three
Hundred Forty Dollars ($340.00) per month; and, (ii) Additional Rent for Tenant's pro-
rata share of utilities, janitorial service and other operating expense attributable to the
Temporary Additional Premises.
5. Alterations. Tenant's installation of furniture, fixtures and equipment or
any alteration, construction or improvement to the Temporary Additional Premises shall
Page 1 of 6
5 5
be subject to Landlord's prior written approval which shall not be unreasonably withheld.
Landlord hereby approves Tenant's installation of furniture, fixtures and equipment listed
on attached Exhibit B. At Tenant's request, Landlord has installed a magnetometer for
Tenant's temporary use in screening visitors to the Building during the term of this
Amendment. In addition, Landlord hereby agrees to reimburse Tenant for Tenant's cost
to provide screening personnel during the term of this Amendment for the hours of 8:00
am to 4:30 pm (Monday—Friday) at the hourly rate of$17-19.
6. Building Closure. Landlord reserves the right to close the Building in the
event of flooding or in Landlord's anticipation of possible flooding at Landlord's sole
discretion. Landlord shall notify Tenant in writing of such planned closure to the extent
reasonably possible. However, the parties acknowledge that flooding may create an
emergency situation whereby advance notice is not possible and the threat of flooding
may subside so that closure of the Building is not required. hi addition, Landlord shall
notify Tenant of its plans to reoccupy the Building to the extent reasonably possible but
no less than thirty (30) days in advance of said reoccupancy.
7. Entire Agreement. The Lease and all exhibits and attachments thereto as
specifically amended by this Amendment and all exhibits and attachments hereto
constitute the entire agreement between the parties, which supersede all prior agreements
and understandings related to the Premises and the Building. This Amendment may be
executed in multiple counterparts, each of which shall constitute an original, but all of
which taken together shall constitute one and the same agreement.
Page 2 of 6
6 6
IN WITNESS WHEREOF, the parties hereto have executed this First
Amendment, which shall take effect on the last date signed below.
LANDLORD: TENANT:
KING COUNTY CITY OF KENT
By: By:
Print Name: Print Name:
Its: Its:
Date: Date:
APPROVED BY CUSTODIAL AGENCY:
By:
Date:
APPROVED AS TO FORM:
By:
Timothy Barnes, Senior Deputy Prosecuting Attorney
Page 3 of 6
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STATE OF WASHINGTON )
ss.
COUNTY OF KING )
I hereby certify that I know or have satisfactory evidence that Suzette Cooke is the
person who appeared before me, and said person acknowledged that she signed this
instrument, on oath stated that she is authorized to execute the instrument on behalf of the
City of Kent as its Mayor, and such execution to be the free and voluntary act of such
party for the uses and purposes mentioned in the foregoing instrument.
STATE OF WASHINGTON )
: ss.
COUNTY OF KING )
I hereby certify that I know or have satisfactory evidence that
is the person who appeared before me, and said person
acknowledged that he/she signed this instrument, on oath stated that he/she is authorized to
execute the instrument on behalf of King County as its , and
such execution to be the free and voluntary act of such party for the uses and purposes
mentioned in the foregoing instrument.
Page 4 of 6
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Exhibit A
I
i
E
f
Page 5 of 6
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Exhibit B
Landlord hereby approves Tenant's installation of the following furniture, fixtures and
equipment.
Computers:
Courtroom #1 —Judge's bench
Courtroom#1 —clerk's area
Window #3
Printer/File Room
Designated Clerical Area-2
Telephones:
Security Desk
Window #3
Printer/File Room
Protem Office
Courtroom #1
Designated Clerical Area
Lunchroom
Page 6 of 6
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FINANCE
R. J. Nachlinger, Director
Phone:253-856-5260
KENT Fax: 253-856-6255
W A S I-,IN G 7 o H Address: 220 Fourth Avenue S.
Kent,WA. 98032-5895
DATE: January 13, 2010
TO: Kent City Council Operations Committee
FROM: R. J. Nachlinger, Finance Director
THROUGH: John Hodgson, Chief Administrative Officer
SUBJECT: 2010 Pre-Annexation Budget
MOTION: I move to recommend Council approve the 2010 Pre-Annexation budget.
SUMMARY: Authorization is requested to approve the 2010 Pre-Annexation budget totaling
$1,276,948 and to increase the employee full-time equivalent (FTE) count by 15.5.
BUDGET IMPACT: Increase 2010 budget by $1,276,948.
BACKGROUND: Per RCW 82.14.415, the City may receive a sales tax credit of up to 0.2% of
the 6.5% state sales tax to help provide, maintain, and operate municipal services within a newly
annexed area of 10,000 population or more. This is not an additional tax to a consumer but
instead a credit against the states sales tax. The tax is for cities that annex an area where the
revenues received do not offset the costs of providing services to the area. The credit is available
only up to the amount needed for the shortfalls due to annexation and allows for all costs which
are reasonable and necessary for the annexation, including pre-annexation costs, to be charged
against it.
Kent Council Operations Committee Consolidating Budget Adjustment
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•
KEN T
W A S H I N G T O N
FINANCE
R. J. Nachlinger,Director
Phone: 253-856-5260
Fax 253-856-6255
Address: 220 Fourth Avenue S.
Kent,WA. 98032-5895
DATE: January 19, 2010
TO: Kent City Council Operations Committee
FROM: R. J. Nachlinger, Finance Director
THROUGH: John Hodgson, Chief Administrative Officer
SUBJECT: Write-offs for 2009
MOTION: I move to recommend that the Operations Committee authorize the write-offs of
miscellaneous accounts receivable, utility billing and permit charges totaling $47,342.55 for
accounts from 2009.
SUMMARY: The Washington State Auditor's Office has recommended that the City write-off
uncollectible accounts receivables that are over one year old. The write-off request is for
$47,342,55 on uncollectible accounts from 2009.
BUDGET IMPACT: These is no budget impact resulting from these write-offs as the amount
has been fully reserved as a bad debt in previous years.
DETAIL: Public Works write-offs $ 44,223.29
Parks write-offs $ 750.00
LID write-offs $ 2,369.26
Total write-offs $ 47,342.55
14 14
2009 Write-offs
Public Works Accounts Receivable Write-offs:
DATE CUSTOMER AMOUNT SERVICE Inv.#
6/12/03 Owest Communications- Legal Settlement 3,528.15 Pac Hwy HOV Lanes RI 163
6/12/03 Owest Communications- Legal Settlement 3,457.98 1 st/4th Ave. N. Joint Trench RI 163
7/11/03 Owest Communications- Legal Settlement 15,905.00 Pac Hwy HOV Lanes RI 233
11/12/03 Qwest Communications- Legal Settlement 1,755.00 Pac Hwy HOV Lanes RI 696
11/12/03 Qwest Communications- Legal Settlement 3,130.00 Pac Hwy HOV Lanes RI 697
12/16/05 V. Ward -City Attorney's Ofc recommendation 12,400.00 Environ. Preserv. Fines RI 4040
06/11/08 Shannon Ridge/write-off bal. - Legal Settlement 4,047.16 Bio-Diesel Spill Clean Up RI 10951
Total Public Works AR Write-offs: $44,223.29
Parks Accounts Receivable Write-offs:
DATE CUSTOMER AMOUNT SERVICE Inv.#
Fall 2007 J. Posanke-John L. Scott- KMS 125.00 Youth Sponsor-Commons RI 15442
Fall 2007 P. Tietz-John L. Scott- KMS 125.00 Youth Sponsor-Commons RI 15443
Fall 2007 The Rodocker Group 125.00 Youth Sponsor-Commons RI 15444
Fall 2007 Nicole Yomothy 125.00 Youth Sponsor-Commons RI 15445
Winter 2008 Nicole Yomothy 125.00 Youth Sponsor-Commons RI 15445
Winter 2008 Help-U-Sell Solutions -Mail returned/no forward 125.00 Youth Sponsor-Commons RI 15446
Total Parks AR Write-offs: $750.00 City Attorney's Office Recommendation
Total AR Write-offs: $44,973.29
LID Write-offs:
DATE CUSTOMER AMOUNT Charges LID#
9/3/08 Military Rd Investments LLC/Poulsbo RV 1,808.17 Penalty 353-051100
9/3/08 Military Rd Investments LLC/Poulsbo RV 561.09 Delinquent Interest 353-051100
Total LID Write-offs: 2,369.26 City Attorney's Office Recommendation
TOTAL - 2009 WRITE-OFFS: $47,342.55
15 15
City of Kent, Washington
Summary Financial Report
KENT
WASH IN G T O N
As of November 30, 2009
16 16
City of Kent
MONTHLY FINANCIAL REPORT
Table of Contents
Executive Summary and Graphic Analyses
Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
General Fund Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
General Fund Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
PropertyTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
SalesTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Utility Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Building Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Plan Check Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Recreation Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Fines And Forfeitures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Water Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Sewer&Drainage Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Golf Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Golf Operating Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
CURRENT BUDGET ANALYSIS AND FORECAST
General Fund Analysis and Forecast . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Street Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Lodging Tax Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Youth/Teen Programs Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Capital Improvement Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Criminal Justice Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
INTERNAL SERVICE FUNDS PROFIT AND LOSS
Equipment Rental&Fire Equipment Replacemen. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Central Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
Information Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Unemployment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
Workers Compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
Health Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
LEOFF 1 Retirees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
Liability Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Property Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
REVENUE AND EXPENSE SUMMARIES -System Reports
General Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
Special Revenue Operating Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
Debt Service Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
Water Utility Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
Sewerage Utility Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
Golf Course Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Internal Services-excluding Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
Street Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
Parks Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
Other Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
Technology Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Facilities Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Water Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56
Sewerage Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
17 17
January 13, 2010
City Of Kent
November 2009
Monthly Financial Summary
General Fund
Summary
Bottom Line — Revenue estimates are based on historical trends by line
item along with an economic forecast of the first two quarters trending
down and a recovery which began in the third quarter.
As anticipated early in the year, sales tax, building permits and plan check
fees are running substantially below budget. In response to that fact, we
have decreased the revenue and expenditure budgets by six million dollars
each.
We will continue to monitor our revenues and expenditures closely in
order to identify issues and immediately take action. For example, the City
made the difficult decision to lay off 28 employees this Fall, in addition to
eliminating 25 vacant positions.
Revenues
• The total revenues budget was reduced by $6 million. After that budget
adjustment, it is estimated that overall revenues will end about $3.4 million or
4.2% under the adjusted budget.
• The budget for sales taxes was reduced by $2 million. It is estimated that sales
tax collections will come in at $16.95 million, approximately $1.1 million or 6.2%
under the adjusted budget. Included in the estimated year-end collections is a
Streamlined Sales Tax (SST) supplemental payment of approximately $600,000.
This amount represents moneys owed to the City for underpaid SST quarterly
distribution payments. See page 5 for further discussion.
• Utility taxes are falling behind projections by $1,108,422 or 6.9%, mainly due to
the decline in Electric, Natural Gas and Garbage Utility Tax revenues. However,
the Water Utility Tax and Drainage Utility Taxes are over budget 48.9% and
15.4%, respectively.
• Interest income is projected to be down approximately $601,319 or 62.17%
below the adjusted budget due to the decline of interest rates and the cash
available to invest.
• Deterioration in the building industry and in land development has resulted in
decreased permitting fees. A budget adjustment was made to Building Permit
and Plan Check fees of $500,000 and $2 million respectively. Building Permit
fees are currently $189,587 or 15% below the adjusted budget. Plan Check fees
are currently $838,160 or 47.7% below the adjusted budget.
18 18
Expenditures
• A budget adjustment was done to reduce expenses by $6 million. Current
projections based on individual line item expenditure trends indicate ending the
year approximately $1,498,338 or 1.85% under the adjusted budget. The
projected savings is the result of implementing several cost-saving measures.
• Many cost-savings measures were implemented early in the year. City
employees agreed to a "roll-in" COLA as well as taking furlough days or reducing
benefits. In addition, the City froze vacant positions, delayed the replacement of
fleet vehicles, and cut various departmental operating expenditures. This saved
the City approximately $4 million.
• Even after the cost-saving measures were implemented, we have found the City
tapping into its fund balance. To restore the fund balance to the level at which
we began 2009, the Mayor has authorized to eliminate the remaining six months
of the fleet replacement allocation. The fleet allocations through June 2009 are
sufficient to cover the vehicle replacements for 2009 and 2010 due to the delay
in fleet vehicle replacements. This will save the general fund about $540,000 in
2009. In addition, the Mayor has suspended the City's and employees'
healthcare premium for November and December 2009. This will save the
general fund approximately $1.2 million in these two months. The year-end
expenditure estimates include these cost-savings measures.
• For the month of November, salaries were up by $900,000 totaling $4.6 million
compared to other months which averaged approximately $3.7 million. This
increase was the result of "cash outs' associated with labor contracts in addition
to severance and leave payouts due to the laid off employees. The salaries are
expected to be approximately $360,000 lower than average ($3.7 million) for
the month of December.
Fund Balance
• After implementing the additional cost-savings measures, the ending fund
balance projected for 2009 is about $4,903,521 or 6.2% of expenditures. The
final 2009 fund balance will be determined after all revenue and expenditures
accruals through February are recorded. Included in these accruals are two
months of sales and use tax, property taxes, utility taxes, admissions tax, grant
revenue and various state shared revenues to list a few.
Other Funds
• The Medical Insurance Fund must maintain a fund balance equal to two times
Incurred But Not Reported (IBNR). The Medical Insurance Fund has a fund
balance of more than five times IBNR. The fund will maintain a balance of
approximately four times IBNR, even with discontinuing the City's and
employees' healthcare premium for two months.
19 19
January 13, 2010
City Of Kent
Streamlined Sales Tax Supplemental Payment
Backaround
Historically retail sales and use tax for goods delivered was credited to the location
where the deliveries were made from, i.e. 'origin-based sourcing". Effective July
1, 2009, sales tax is credited to the location were deliveries are received, i.e.
"destination-based sourcing". This change was required in order for the state to
become a full member of the national Streamlined Sales and Use Tax Agreement
(SSUTA) and receive benefits which included the receipt of sales tax for certain
remote sales, e.g. the Internet, previously not subjected to sales tax.
This had a major impact on jurisdictions, such as the City of Kent, with significant
manufacturing and warehousing facilities. Accordingly, RCW 82.14.500 provides
that local governments are fully mitigated for losses attributed to this sourcing
change. The Department of Revenue determined the estimated quarterly losses
for the prior July 1, 2008, through June 30, 2009, and remitted these funds on the
last day of the following quarter. The City of Kent received a total of $4,321,937
for this period.
Explanation of Supplemental SST Payment
The Department of Revenue provided quarterly information at the individual
taxpayer level to each local government to provide an opportunity for review and
comment. The Finance Department reviewed this information and determined that
the City was underpaid by an estimated $600,000 for this period. These errors
and omissions were primarily comprised of two firms that had "early implemented"
the sourcing change as well as three firms that were inappropriately excluded from
the remittance for the 4th Quarter 2008. The Finance Department is confident that
the City is entitled to these funds because this represents compliance with statutory
requirements governing the payment, collection and distribution of sales and use
tax. Accordingly, these moneys were included in the budgetary estimates for 2009.
Finance staff and the Mayor's office are actively engaged with Department of
Revenue (DOR) and the Office of Financial Management (OFM) to ensure the City
receives the moneys owed to them. The Finance Director, along with the City's
lobbyist Doug Levy, will be attending a meeting on Friday, January 22, 2010, with
the Assistant Director of DOR and Jim Justin from Association of Washington Cities
(AWC).
20 _ 20
GENERAL FUND REVENUES
14,000,000
I \
I �
10,0000W
8,000,wo
\
4(300,000
2,W0,W0
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
MONTHLY BUDGET VS ADJUSTED ACTUAL '..
L 098U0 -+ OBACT
JAN FEB MAR APR MAY JUN Jul, AUG SEP PC I' NOV DEC
09 BUD 4,141,813 4,227,962 5,270,999 13,803,089 7,0IR516 6,673,A4 4,160,065 4,074,612 4,829,039 13,955,53E 6,525,345 5,019,603
09 ACT 3,426,617 3,925,089 4,499,853 13,563,377 7,404,158 3,823,279 3,350,992 2,89R369 4,244,687 12,976,713 7,654,593 0 j
,1- (715,196) (302,873) (771,146) (219,712) 385,642 (2,850,425) (909,073) (1,176243) (584,351) (978,825) 1,129,048 0
POT 9f- 47.1% .72% -14.6% -17% 5.5% -427% -19.4% -289% -12.1% .7.0% 17.3% A0%
GENERAL FUND REVENUES
90,000,000 ---
so' oo,Wo _ __._..___._—_ ________.-.__._._._._.__ ..
70,000,000 _.__—_ yte
00,oWAOO
KOWA00
rr.
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CUMULATIVE BUDGET VS ACTUAL
—09BUD —�09ACT'
JAN FEE MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
09 BUD 4,141,913 9,369,775 11,640,774 27,445,863 34,464,379 41,138,093 45,295,148 49,372,760 54,201,798 69,157,336 74,682,891 79,702,494
09 ACT 3,426,617 7,351,706 11,551,559 25,416,936 32,821,094 36,644,373 39,995,365 42,993,734 47,138,421 60,115,134 67,769,727 0
tl- (715,196) (1,019,069) (1,789,215) (2,028,927) (1,643,295) (4,493,710) (5,302,783) (6,479,026) (7,063,377) (8,042,202.) (6,913,154) 0
PCi•+1- -17.3% -12.2% -13A% .24% 4.8% .109% -119% -13.1% -13.0% -11.8% -9.3% OA%
21 21ii
GENERAL FUND EXPENDITURES
----------- --
6,000000 w
5,000,000 I
000,00
3,000,000 --
2,000,000 ----
I
o —
I
JAN FEB MAR APR MAY JUN JUL AUG SEP GOT NOV DEC
MONTHLY BUDGET VS ADJUSTED ACTUAL
r-7 09 BUD �---09ACT
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
09 BIND 6,267,671 6,177,614 6,460,638 6,437,3e 6,859,721 7,331,001 7,08,572 6,550,035 6,503,103 5,919,827 7,025,691 7,449,198
09 ACT 6,572,235 6,890,166 6,733,07-1 6,888,246 7,656,197 6,436,420 7,346,233 6,509,549 5,78Q859 6,322,583 6,609,794 0
+l- 304.561 713,152 272,436 450,882 796,476 (894,581) 297,661 (42,186) (722,244) 402,756 PH5,897) 0
PC •f 4.9% 11.5% 4.2% 70% ❑&A -122% 42% -0.6% -11.1% 6A% -59% ob%
GENERAL FUND EXPENDITURES
90,000,000 -
7CM0,000
60,000,000
20,0oo,00B �,,.
o -
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CUMULATIVE BUDGET VS ACTUAL
a-09BUD -_o--09ACT..
JAN INB MAR APR MAY JUN JUL AUG SLIP OCT NOV DEC
09 BUD 6,267,671 12,445,285 18,905,923 251343,287 32,203,008 39,534,009 46,582,581 53,132,616 59,635,719 65,555,546 72,381,237 80,028,433
09 AC 6,572.,235 13,463,001 20,196,075 27,084321 34,740518 41,176J38 49,523,171 35,030,720 60,80,579 67,134,167, 73,743956 0
+F 304,561 1,017,716 1,290,152 1,741,034 2,537,510 1,642,929 11940,590 1,898,104 1,175,860 1,578,616 1,162,719 0
PCP+I- 4.9% 82% 6.8% 6,9% 7.9% 4.2% 4.2% 3A, 2,0% 21% 16% OU%
22 22'
PROPERTY TAX
12,0000D0 --
i
6000,000
4 �
J
4
T
1
IS
2,000,00) - --- - A ___..._.__._..1._--
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC '.
MONTHLY BUDGET VS ACTUAL
L 09SUD —'s-09AC{
JAN FEB MAR APR NAY JUN AIL APO SEP OCT NOV DEC
09 BUD 105 230,393 688,137 9,903,138 3,239,221 121,576 39,780 18,421 573,436 10,110,921 2,005,623 224,570
09ACT 1 200,782 676,712 10,603.543 2,246,287 111,218 84,243 119,481 304260 9,978,744 2,409,208 0
+{. (10B (29,613) (11,425) 700,405 (992,934) (10,356) 25,543 101,060 (272,M6) Q32,177) -103,585 0
POT+F -99.0% -12D%, 2.7% 7.1% .30.1% .SS% 43.5% 548.6% 475% -13% 20J% 0D%
PROPERTY TAX
II
25,000,000 - - — -- l
N
15,000,000 --
»�'.-.4.5�^flwtA.n.
10,000,000 ��
5,000,000
Ir
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CUMULATIVE BUDGET VS ACTUAL
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
09 BUD 105 230,500 918,637 10,821,775 14,060,996 14,182,572 14,241,272 14,259,693 14,833,109 24,944,030 26,949,653 27,174,223
09 ACT 1 200,983 977,495 11,48i 038 13,127,325 12,839,543 13,922,786 34,042,267 14,343,527 24,322,271 26,731,479 0
+/- (IN) (29,717) (41,142) 659,263 (333,671) MtL029) (319,486) (217,426) (489,582) (621,759) (218,174) 0
PUT# -99.0% -12.9% D.5% 6.1% -24% DA% -2.2% -15% -13% -2.5% .OS% 00%
23 23'
SALES TAX
2,500,000
2,000,000 -
I a ♦ ' \ I
\
600,000 .... _.__._ __._.. .
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
MONTHLY BUDGET VS ACTUAL
Oe eUO -.'�--09 ACTJ
JAN FEB MAR APR MAY JUN JUL AUG SEP OCF NOV DEC.
09BUD 1,151,522 1,652,500 1,952,436 1,041,539 1,424,925 2,069,236 1,235,681 1,574,320 1,990,666 1,027,676 1,131,122 1,914,703
WALL %D'708 1,301,660 1,569,062 780,036 1,034303 1,683,062 87C790 1,050,789 1,955,933 908,816 1,567,515 0
+)_ (226,811) (350,940) (383,374) (261,503) (388,622) (386,174) (364,891) (523,531) (34,733) (118,860) 436,393 0
PC -1- -197% -212% -19.6% -25.1% -273% .187% -293% -33.3% -19% -11.6% 39.6% 0.0%
SALES TAX
20,000,000 ____— —__._..__ _._. _...__._.
18,000,000 ---- ---......_-- ----
te,000.000 -----._-- ----..._
i
tz,000,000 �� '
•^
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CUMULATIVE BUDGET VS ACTUAL
JAN FEB MAR APR MAY JUN Jul, AUG SEP OCT NOV DEC
09 BUT 1,151,522 2,904,022 4,756,458 5,797,997 7,222,922 9,292,158 10,527,839 12,102,159 11,092,825 13,120,501 16,251,623 18,069,326
09 AC] 924,708 2226,368 3,795,430 4,575,466 5,611,769 7,294,831 8,165,621 9,216,410 11,172,343 12,081,159 13,648,674 0
+/- (226,814) (577,654) (961,028) (1,222.531) (1,611,153) (1,997,Y27) (2,M2,218) (2,885,749) (2,920,482) (3,039,342) (2,602,9119) 0
PCT N- -19.7% D006% -20.2% -21.1% -223% -215% -22.4% -23.9% -20.7% .20.1% -16,0% 0.0% j
24 24
UTILITY TAX
B000,000 -
Rw
601,01 - ----.-.__.-..-..---------__----1---------
40R000
200,000
0 __..__.._.. '..
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
MONTHLY BUDGET VS ACTUAL
'--+-09 BUD ----09ACT
JAN FEB MAR APR MAY JUN PJL AUG SEP OUT NOV DEC
09BUD 1,714,535 1,382,020 1,389,977 1,572,981 1,225,696 1,171,703 1,461,471 1,156,564 1,159,396 1,369,902 1,194,909 1290,320
09 ACT 1268,318 CJ41,054 L201,795 1,180,359 1,355989 1,W8,(4U 1,249,465 982,955 1,014,376 1,151,069 992,927 0
# (446,237) 159,034 H88,181) (392,624) 130,293 (163,063) (212,006) (173,609) (144,520) (219,833) (201,982) 0
PCTI/- -26.0% I15% -135% 15P% 10.6% 13,9% -14,5% ,15.0% .12,5% -16.0% 46.9% 0.0%
UTILITY TAX
18,000,000
� I
14,000,000
12,000,000 -' `.......
10,00,000
X m^°
6,000,000
41000,000
2,000 OW
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CUMULATIVE BUDGET VS ACTUAL
098U0__-m-p9 ACT
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
09 BUD 1,714535 3,096,555 4;186,532 6,059,515 7.285,211 8,456,914 9,918,385 11,074,949 12,234,345 13,604,247 14,799,156 16,079,476
09 ACT 1,269:318 2,809,3T2 4,011,167 5,191,526 6,547,515 7,556,155 9,805,620 9,798,575 10,903,451 11,934,520 12,947,447 0
'H- (446,217) (287,193) (475,365) (865,989) (737,696) (900,959) (1,112,765) (1,286,374) (1,430,894) (1,649,727) (1,951,709) 0
PCT+1- .260% -9.3% -106% -14.3% -10.1% -10.7% -112% -I1.6% -11.7% -12.1% -125% PP%
25 25
Building Permits 2009 vs 2008 Actual
Valuation by Month
nji
pol
ME
Note'.Previous 2008 values have been adjusted to
ex d nos cancel l ad perm its June 2009 actual was
...2me .zoos u,Zed bom original estimate.
JAN FEB AN APR MAY JUN JUL AUG SEP OCT NOV DEC
20� 9,5514]] 7 049NAP 7EiRl 190 16594,635 1EdEd 19 44,410,540 %.,5]] 14,359261' 4,631 051 5,123,934 2,519.419 2491 525
2G. 11 E220A66 EaSSE,393 621 11,]13,055 4,137,036 ],]10,12 6A462A5 6,756g640 10,693,665 6]99,615 1'631'560
- 1'6l (2,196,91O6) U,221a33) (3,661,51SE) (10A9l (36,703.413) b.PN 2) (],.A4]) 6A62,614 616661 (]4l
PCT ii- 17.51 .12% -16A% -2A.9% -71.1 -62.6% -9A% -52.9% 125.5% 13aOb -29.0%
Building Permits 2009 vs 2008 Actual
Year to Date Valuation
121000,000
pol
JAN FEB MAR APR MAY JUN JUL AUG SEP AM NOV NEG
Note'.Previous 2008 values have been adjusted to
ex clude cancelled p its. June 2009 actual was
...200e .zoos updated Tom original estimate.
JAN FEB MAR APR MAY GUN JUL AUG SEP OCT NOV DEC
20EN 9,5514]] 16'al. NODS 5'. 39,659,661 54F296960 96,70 1 106�246 No 122 Sai 12]A36A35 132,PAPNES 135,13.,]. 1WOOLU 313
2G. 11 E220A66 16,071,059 2 PN14,016 34nni 36164,157 466]4d264 54519,529 61'216g369 ]2,1]0,034 ]]969649 N601229
- 1'6l (529,]6]) (1,751A20) (6632,59)) (16,131 AM) (52,63I236) (53,]26,568) (61,329,015) (56266.401) (54d59),720) (55,335,559)
PCrw,- 17.5% 3.% -]8% -14aOb -29.]% -53.5% -09.6% -50.0% 43A% -01.Cb U)JOB
26 26
Number of Building Permits by Month 2008
2009 vs 2008 2009
160
140
120
100
80
60
40
20
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
June 2009 actual was updated from
original estimate.
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Oec
20M 93 76 74 114 114 131 137 90 76 112 62 44
2009 74 55 83 110 58 84 91 74 81 76 47
+/- (19) (21) 9 (4) (56) (47) (46) (16) 5 (36) (15)
PC +/- -20.4% -V.6% 12.2% -3.5% -49.1% -35.9% -33.6% -17.891. 6.6% -32.1% -24.2%
Number of Building Permits Year to Date 2008
2009 vs 2008 2009
1,200
1,000
800
600
400
200
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
June 2009 actual was updated from
original estimate.
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Oec
20M 93 169 243 357 471 602 739 829 905 1,017 1,079 1,123
2009 74 129 212 322 no 464 555 629 710 786 833
+/- (19) (40) (31) (35) (91) (138) (184) (200) (195) (231) (246)
PC +/- -20.4% -23.7% -12.891. -92% -19.39/6 -22.9% -24.91. -24.1% -21.5% -22.r/ -222%
v 27
BUILDING PERMITS
200,000 _-----.._...-----.._-
180,MG -- _____-__-._. '..
160,000
^A>>
140,000
60,000
4RWO __.-......_._._.___.
20,000 __._.._.____._.___
p
JAN FE8 MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
MONTHLY BUDGET VS ACTUAL '..
- +-096UD -----09AC71 '..
JAN PER MAR APR NWy FUN JUL AUG SEP OUT NOV OL'C '..
09 HUD 78,530 95,421 119.754 168,007 128,202 148,693 128,818 128,602 111,761 94,374 59,117 111,694
09AC'C 91,M9 81,726 92,889 136,443 63,379 113,062 175,823 RLn1 99,438 91,154 41,065 0
1/. 12,359 (13,695) (26,865) (31,564) (64,823) (35,631) 47,005 (44,278) (12,323) (3,220) (17,052) 0
PCT+/- 16.4% -14A% -224% -19,8% -50A% -24.0% 36.5% -34 P4 -I1.0% -3.4% -29.3% 00%
BUILDING PERMITS
1,600,000 .......
1,400A00 ._____________
1,200,000
soo,o60 '�
a
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CUMULATIVE BUDGET VSACTUAL
-_-09BUD -z--09ACT
JAN PLB MAR MR MAY AN JUL AUG SEP OCT NOV DEC
09 BUD 78,530 173,951 293,705 461,712 599,914 738,607 867,425 996,027 1,107,788 1,202,162 1,260,279 1,371,963
09 ACT 91,389 173,115 266,004 402.447 465,826 578,9M 754,711 839,035 938,4Y3 1,029,627 1,070,692 0
*I- 12,859 (836) (27,701) (59,265) (124,089) (159,719) (112,714) (156,992) (169,315) (172,335) (199,587) 0
PCT+(- 16.4% -05% 44% .12,8% -210% -21.6% -13,0% -1.5,8% -153% -14A% -15.0% 0.0%
28 28'
PLAN CHECK FEES
400,000
wry a`
200,000
w
ww �^
w w
m.-
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DECI.
MONTHLY BUDGET VS ACTUAL
-+-08BUD -.w--08 ACT
JAN FEB MAR APR MAY JUN JUL AUG SEP OUT NOV DEC
09 Sul) 104,966 173,398 139:117 210,802 144,339 132,400 173,973 229,151 121,447 146,514 81,317 98,314
09AC'1' 61,445 86,697 183,012 97,089 58,859 98,593 78,559 75,501 86,381 50,020 42,309 0 j
+/- (43,521) (86,701) 44,695 (113,713) (85,480) (133,807) (95,415) (153,650) (34,866) (96,494) (39,203) 0
PC'C+(- -41.5% -50.0% 323% -53.9% -522% -57,6% -54,8% -67.1% -28.7% .65.9% -48,3% OA%
PLAN CHECK FEES
4,000,000
3,500,000
3,000,000 - _ ......._._.__._
i
2,000,000
t,50O00O - �
w-
r�
600A00 "•`���„�
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CUMULATIVE BUDGETVSACTUAL
-+-•09BU0 ^a-09ACT
JAN FEB MAR APR MAY TUN JUL AUG SEP OCT NOV DEC
09 BUD 104,966 278,364 416,701 627,503 771,842 1,004,242 1,178,215 1,407,366 1,528,813 1,675,327 1,756,844 1,855,158
09 ACT 61,445 148,142 33),174 428,263 437,122 585,715 W,273 739,774 82.6,355 876,375 918,684 0
+/- (43,521) (130,222) (85,527) (199,240) (284,720) (418,527) (,1]3,942) (667,592) (702,458) (798,952) (838,160) 0
PCT+t- -0L5% 46.8% -20.5% -3111% AA9% 41,7% -436% 47,4% -D'% -47,7% 427% PAC
29 29
RECREATION FEES
250,000 - ----__.__
\
150,000
5 / \
0 r7r I
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC '...
MONTHLY BUDGET VS ACTUAL '..
-+-09 BUD 09 ACTT
3AN FEB MAR APR MAY XN TU6 .AUG SEP OCT NOV DEC
09 BUD 196417 223,236 224,525 74,130 93,865 149,169 183,164 t47,327 72,909 58,018 71,698 38,010
09 ACT 168:135 160,484 185,209 30,604 63,396 102,524 155,239 122.400 52,266 49,827 65,719 0
+1- (28,262) (62,752) (39,316) (23,526) (20,479) (46,645) (27,925) (24927) (20.643) (8,191) (5,979) 0
PC], I- -14A% -28A% -17J% -313% Q4Y°a -313% .15,2% -16.9% -28,3% 441% 43% 0.0%
RECREATION FEES
- --'
i10001DDD ._...
400,000
200,000
0
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CUMULATIVE BUDGET VS ACTUAL - '...
�-09 B -1-1-09 ACT
JAN FEE MAR APR MAY JUN JUL AUO SEP OCT NOV DEC
09 BUD 196,417 419,653 6.44,179 719,309 802,173 951,142 1,134,506 1,281,933 1,354,742 1,412,760 1,484,453 1,522,469
09 ACT 168,155 329,639 513,848 564,452 627,838 730,362 815,601 1,008,001 1,060,267 1,110,094 1,175,813 0
-1- (28,262) IS[,014) (130,330) (153,956) (174,335) (220,980) (248,905) (273,832) (294,475) 1302,666) (308,645) 0
IT+f- 44.4% -217% -202% -2L4% -213% -232% -21.9% -21AR, -21.7% -2L4% -2D.9% 00%
30 30
FINES & FORFEITURES
_..._..__..._...._._._......_..--- ----
140X0
aSwo
-a
40,000
0
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC '...
MONTHLY BUDGETVS ACTUAL '...
-s-.098UD -sr^09 ACT
)AN FEB MAR APR MAY JUN lull AUG SEP OCT NOV DEC
09➢UD :34,194 136,402 I57,900 136,192 152,093 142,004 143,466 168,369 128,220 139,511 135,076 133,915
09 ACT 107:918 15F,547 140,638 141984 109,153 118,168 147,116 115,182 120,998 119,170 119,106 0
+1- (26,276) 21,145 (17,262) 5,795 (42,940) (23,836) 3,650 (55,137) E,422) (20,341) (15,970) 0
PCT-I- -19.6% 15.5% -109% 4.3% -28.2% -16,9% 25% -31.6% -5,8% -14.6% -11,9% 0.0%
FINES & FORFEITURES
1,11,10
� I
"B I
1,2W,000 - -
.e ro-
ys
400,000 `®
a n
200,000
0
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CUMULATIVE BUDGET VS ACTUAL '...
r 09-BUD -.-09 ACT
JAN FEB NN APR ANY JUN JUL AUG SEP OCl NOV DEC
09 BUD 134,194 270,596 428,496 564,689 716,781 858,785 1,002,231 1,170,620 1,198,840 1,438,351 1,573,427 1,707,362
09 ACT 107,919 265,465 406,103 548,090 657,243 775,411 922,527 1,037,709 1.158,507 1,277,677 1,396,783 0
+!- (26,276) (5,131) (22,393) (16,598) (59,539) (83,374) (79,724) (132,911) N40,333) (160,674) N76,64) 0
PtF-l- -19,6% 4,9% .52% VS% -9.3% -9]% -8.0% -I I,IF, -10.8% -11.2% -112% 00%
31 31I
WATER OPERATING REVENUES
i
400,000 _---..____ __�._ ..._
200,000
i
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
MONTHLY BUDGET VS ACTUAL ''...
a 09 BUD
JAN FEB MAR APR MAY JUN JUL AUG SEP GOT NOV DEC '..
09 BUD 992,280 733,303 755,122 761,665 1.010,779 1,20%111 Ip34,038 3,340,012 1,547,635 913,091 992,728 746,739
09ACT 594,692 528,984 760,386 553.790 709,743 1,197,565 1,514,321 1,524,969 1,740,906 926,194 928,050 0
+I- (197,588) (2(g,319) 5,264 (207,875) (301,036) (7,546) 110,283 184,957 193,171 13,103 35,322 0
PCT+f- -249% -279% 0.7% 47.3% -29.8% -0.6% 73% 13S% 12,5% 1.4% TWA 0.0%
WATER OPERATING REVENUES
14,000,000 --._._..._.___._..-...__..._
12.000.000 ---....._......_....._....-__-_.---
10,000,000
-
I p,-
0 ----- --- ............_.----__-_--
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CUMULATIVE BUDGET VS ACTUAL '..
.... .09........ •-c-•09ACT '..' �-•09 BUD_--- '.
JAN FEB S,AR APR MAY JUN JUL AUG SEP OCT NOV DEC
09 BUD 792,280 1,525,583 2,280,705 3,042,370 4,053,149 3,259,260 6,692,299 8,032,310 9,579,945 10,493,036 11,385,764 12,132,503
09 ACT 594,692 1,123,676 1,834,062 2.437,852 3,147,595 4,345,160 .5,889,481 7,414,450 9,10,293 10,081,430 11,009,50 0
r/- (197,688) (401,907) (396,643) (604,512) (905,554) (913,J00) (902,917) (617,860) (424,689) (411.586) (376,264) 0
POT I- -249% 86.3% -17,4% -099% -223% -114% -12.0% -7.7% 44% -39% -33% 0.0%
32 32i
SEWER AND DRAINAGE OPERATING REVENUES
0
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
MONTHLY BUDGET VS ACTUAL
1 -+-09 BUD -x-09 ACT,.I
JAW FEE MAR APR MAY JUN JUL .ADD SOP OCT NOV DEC K
09BUD 2,983,489 2,341 302 2,429911 2,402,665 2,556,349 2,411,830 2,695,943 2,497,190 2,635,698 2,430,246 2,573$61 2,311,148
09 ACT 3,060,619 2,198,240 2,303V77 2,543,481 2,709,309 21624,268 2,818,890 2,572,753 2,925,267 2,500,227 2,914,321 0
+l- 77,131 (143,062) (125,934) 140,816 152,961 212,438 122,947 75,563 189,569 69,981 240,560 0
PETq- 2,6% .&1% -52% 5.9% 6L% 8.8% 4.6% 3.0% 7.2% 2.9% 9.3% R0%
SEWER AND DRAINAGE OPERATING REVENUES
35,000,000
25,000,000 _..___ _-
a-
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CUMULATIVE BUDGET VS ACTUAL
-i-09 BUD --09 ACT..
JAN HE MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
09BUD 75 2,983,498 5,324,790 7, 4,701 10,157,366 12,713.714 15,125,544 17,821,487 20,318,677 22,954,375 25,384,621 27,958,382 30,269,530
09AC'T 3,060,619 5,253,859 7,562,836 10,106,317 12,815,626 15,439,894 18,258,784 20,831,537 23,656,804 76,117,031 28,971,352 0
+f 77,131 (65,931) U9i 8Vu (51,049) 101,912 314,350 437,297 512,960 702,429 772,410 1,012,970 0
PCP+I- 2.6% -12% -25% .0.5% 0.9% 2.1% 2.5% 25% 3A% 3,0% 16% 0.0%
33 33
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35 35
GENERALFUND
BUDGET ANALYSIS
As of November 30, 2009
2008 2009 2009 2009
Actual Budget YTD Est Actual
Beginning Fund Balance 8,026,008 6,928,590 6,928,590 6,928,590
Revenues
Taxes:
Property 26,274,882 27,174,392 26,731 ,480 26,995,088
Sales Tax 18,441 ,319 18,066,326 13,648,674 16,950,779
Utility 15,123,986 16,079,477 12,947,446 14,971 ,055
Other 563,989 1 ,233,357 516,375 897,615
Licenses and permits 2,364,302 2,125,724 1 ,715,972 1,909,258
Intergovernmental revenue 8,070,203 7,377,517 6,652,977 7,319,996
Charges for services 3,915,160 3,915,303 2,590,813 2,965,772
Fines and forfeitures 1 ,516,748 1,707,360 1 ,398,715 1,618,921
Interest income 434,015 967,259 138,602 365,940
Fair Market Value Gain (Loss) (744)
Miscellaneous Revenue 1 ,093,083 1,055,771 1 ,433,638 1,671 ,909
Transfers In 1 ,912,765 1,173,095 1 ,265,525 1,813,868
TOTAL REVENUES 79,709,707 80,875,581 69,040,216 77,480,202
Expenditures
Salaries & Benefits 61,877,007 63,541,467 59,004,380 63,442,940
Supplies 3,302,919 2,651 ,342 2,455,230 2,558,976
Services & charges 21,930,658 21 ,878,996 19,845,310 20,950,955
Capital outlay 96,694 15,000 1,454 1 ,454
Cost allocation (6,767,221) (8,058,371) (7,473,075) (8,152,446)
Transfers Out 367,068 975,175 500,676 703,393
TOTAL EXPENDITURES 80,807,125 81 ,003,609 74,333,974 79,505,271
Net Revenues less Expenditures (1,097,418) (128,028) (5,293,758) (2,025,069)
Ending Fund Balance 6,928,590 6,800,562 1 ,634,832 4,903,521
Target for Contingency 8,044,006 8,002,843 6,382,952 6,382,952
Difference (1,115,416) (1 ,202,281) (4,748,121) (1 ,479,431)
8.6% 8.5% 6.2%
36 36
CURRENT BUDGET ANALYSIS
STREET FUND
November 30,2009
2008 2009 2009 2009
Actual Budget YTD Est Actual
FINANCIAL RESOURCES
Beginning Fund Balance 493,587 52,354 (1,020,724) (1,020,724)
Intergovernmental Revenue
Fuel Tax-Unrestricted 2,088,074 2,164,231 1,719,883 1,898,088
Property Tax-Annexed Streets (203) (203)
Utility Taxes
Water 86,548 77,871 108,957 117,678
Sewer 190,420 201,210 184,267 200,698
Drainage 89,910 98,511 104,638 113,688
Electric 574,586 1,133,146 909,436 1,012,961
Gas 126,984 563,836 323,568 510,631
Garbage 125,412 258,374 189,128 207,600
Telephone 441,438 879,400 664,484 828,395
Interest Income 9,453 133,739 2,786
Misc Revenues 95,100 95,100
Total Revenues 3,732,825 5,510,318 4,299,257 4,987,422
TOTAL RESOURCES 4,226,412 5,562,672 3,278,533 3,966,698
EXPENDITURES&TRANSFERS
Debt Service
PW Trust Fund Loan 548,244 657,777 556,199 657,777
LTGO Bonds 1999 70,198
LTGO Bonds 2000 336,506 332,005 29,158 332,005
LTGO Bonds 2002 649,628 646,919 129,169 646,919
GO Refund (96)2004 130,153 106,884 28,416 106,884
LTGO/Taxable Bonds 2003 42
GO Refund 2005(93,95,00,96TF) 37,875 37,678 16,404 37,678
LTGO Bonds 2008 27,172 358,824 177,436 358,824
LTGO Bonds 2009 31,892 31,892
Total Debt Service 1,799,818 2,171,979 936,782 2,171,979
Effective Transportation System
Ooeratina Costs
Street Utility Operations 302,944 121,472 1,724,961 1,994,961
Street Tree Maintenance Program 223,563 237,856 202,652 226,331
Engineering Services Allocation 673,989 423,989 221,482 423,989
Total Operating Expenditures 1,200,496 783,317 2,149,097 2,645,281
Arterials
Hwy 99 HOV Lanes-Phase 1 (1,970,466)
Hwy 99 HOV 240th-252nd 269,147
Hwy 99 HOV 252nd-SR516 1,701,319
4th Avenue North Improvements 1,500,000
2nd Avenue Pedestrian Improvements 332,000 332,000 332,000
84th Avenue Rehabilitation/EVH SR 167 489,000 489,000 489,000
Central Avenue Pavement Rehabilitation (476,383)
Total Arterials 1,023,617 821,000 821,000 821,000
37 37
CURRENT BUDGET ANALYSIS
STREET FUND
November 30,2009
2008 2009 2009 2009
Actual Budget YTD Est Actual
Intersection Improvements
116th&SE 248th Street Improvements (277,827)
LID 329 Willis&74th Ave 572,520
124th Avenue Improvements (75,000)
248th Street Improvements (75,000)
LID 361 -272nd Extension 26 26 26
Willis&Central Avenue 600,000
124th&SE 248th Street Improvements (250,000)
Total Intersection Improvements 494,693 26 26 26
Other Improvements
Traffic Lighting&Safety
Transportation Master Plan 450,000
Street Striping Program 89,000
Transit Now Partnership Program 260,000
Neighborhood Traffic Control 75,000
Alternative Modes& Paths
Sidewalk Rehabilitation (41,235) (6,671) (6,671) (6,671)
Kent Shuttle Service 35,000 35,000 35,000 35,000
Misc Projects
Asphalt Overlays/Slurry Seal Program (8,115)
Pavement Rating Survey 15,000 15,000 15,000 15,000
SR 167 Study (96,138) 9,375 9,375 9,375
Neighborhood Demos (50,000)
LID 353 224th-228th Corridor (650,925) (650,926) (650,925)
Aerial Flight 35,000 35,000 35,000
Clark Lake Estates 6,671 6,671 6,671
Event Center Floodplain Mitigation 641,550 641,550 641,550
Total Other Improvements 728,512 85,000 84,999 85,000
Total Effective Transportation System 3,447,318 1,689,343 3,055,121 3,551,307
TOTAL EXPENDITURES&TRANSFERS 5,247,136 3,861,322 3,991,904 5,723,286
Change In Fund Balance (1,514,310) 1,648,996 307,353 (735,864)
Total Ending Fund Balance (1,020,724) 1,701,350 (713,370) (1,756,588)
38 38
CURRENT BUDGET ANALYSIS
LODGING TAX OPERATING FUND
As of November 30,2009
2008 2009 2009 2009
Actual Budget YTD Est Actual
BEGINNING FUND BALANCE 204,964 246,908 267,058 267,058
REVENUES
Lodging Tax 207,066 185,000 136,358 152,185
Interest Income 6,028 5,500 1,592 1,737
Total Revenues 213,094 190,500 137,950 153,922
Total Resources 418,058 437,408 405,008 420,980
EXPENDITURES
Seattle Southside Visitor Services 120,000 120,000 100,000 120,000
Tourism Unallocated 12,500 20,000 3,500 5,000
Tourism Chamber 18,500 19,000 18,500 18,500
Total Expenditures 151,000 159,000 122,000 143,500
Transfers Out 31,000 31,000 31,000
TOTAL EXPEDITURES AND TRANSFERS 151,000 190,000 153,000 174,500
Change in Fund Balance 62,094 500 (15,050) (20,578)
ENDING FUND BALANCE 267,058 247,408 252,008 246,480
39 39
CURRENT BUDGET ANALYSIS
YOUTH/TEEN PROGRAMS OPERATING FUND
As of November 30, 2009
2008 2009 2009 2009
Actual Budget YTD Est Actual
BEGINNING FUND BALANCE 284,753 170,594 127,772 127,772
REVENUES
Utility Taxes:
Water 25,965 23,361 32,687 35,304
Sewer 57,126 60,363 55,280 60,305
Drainage 26,973 29,553 31,391 34,245
Electric 300,330 339,944 272,831 303,888
Gas 101,763 163,499 97,071 132,199
Garbage 66,799 77,513 56,738 73,017
Telephone 231,733 238,788 199,345 224,938
Interest Income 11,550 10,474 1,805 1,884
TOTAL REVENUES 822,240 943,495 747,148 865,780
TOTALRESOURCES 1,106,993 1,114,089 874,920 993,552
EXPENDITURES
Valued Government Services
Transfer Out - General Fund Teen Programs 862,220 773,095 865,525 865,525
Transfer Out - Parks Capital Projects 50,001
Teen Golf Program 42,000 42,000 42,000 42,000
Transfer Out - GF Aquatics 25,000
TOTAL EXPENDITURES (TRANSFERS) 979,221 815,095 907,525 907,525
Change In Fund Balance (156,981) 128,400 (160,377) (41,745)
ENDING FUND BALANCE 127,772 298,994 (32,605) 86,027
CURRENT BUDGET ANALYSIS
40 CAPITAL IMPROVEMENT OPERATING FUND 40
INCLUDING BOTH PORTIONS OF ESTATE EXCISE TAXES
November 30,2009
2008 2009 2009 2009
Actual Adj Budget YTD Est Actual
TOTAL BEGINNING FUND BALANCE 3,367,487 1,295,413 1,125,438 1,125,438
REVENUES AND OTHER FINANCIAL SOURCES
Sales Tax 5,962,626 6,318,805 4,156,448 4,581,087
Real Estate Excise Tax 1,476,575 2,317,368 776,305 1,015,479
Real Estate Excise Tax- 2nd Qtr Percent 1,476,575 2,317,368 776,305 1,015,479
Real Estate Excise Tax- State 272,364 110,365 110,365
Interest 121,616 276,230 15,429 16,832
TOTAL REVENUES/OTHER FINANCIAL SOURCES 9,309,756 11,229,771 5,834,851 6,739,241
TOTAL RESOURCES 12,677,243 12,525,184 6,960,289 7,864,679
EXPENDITURES (TRANSFERS)
Debt Service
SubledgerTitle
Non-Voted Debt Service 96,462 65,000 15,132 65,000
LTGO Bonds 1999 286,176
LTGO Bonds 2000 1,579,429 1,583,007 139,027 1,583,007
Valley Communications 250,479 250,630 190,229 250,630
LTGO Bonds 2002 509,222 510,129 101,856 510,129
LTGO/Taxable Bonds 2003 666,268 666,687 76,843 666,687
GO Refund (96) 2004 1,381,578 1,134,584 301,638 1,134,584
GO Refund 2005 (93,95,00,96TF) 63,254 62,924 27,396 62,924
LTGO Bonds 2006 718,000 910,000 255,000 910,000
Golf Debt Service 260,000 260,000 238,333 260,000
LTGO Bonds 2008 63,101 1,054,816 424,384 1,054,816
GO Refund 2009 (Part 1999) 121,438 121,438
Event Center Debt Service 679,461 2,458,816
Subtotal Debt Service 5,873,968 6,619,215 2,449,299 9,078,031
Safe Community
Fire - Replacement Radio Fund 400,000
Fire Equipment 300,000
Fire - Breathing Apparatus 150,000
Fire - Replacement Fire Hose 14,999
Fire - Exhaust Systems (2) 57,551
Fire - Sleeping Quarters/Restrooms 200,000
Fire - Security Fences 62,000
Police - Corrections-Camera Upgrade/Renovations 30,000
Police - Satellie Proc Traffic NOI's/MDC Replacmnts 125,000 125,000 125,000
Police - HQ Livescan 25,000
Subtotal Safe Community 1,239,550 125,000 125,000 125,000
Valued Government Services
Citywide Aerial Flight/Annexation Study 7,000
Grant Matching- Land Acquisition (75,000)
East Hill Park Land Acquisition 1
Park Development- REET
Rive nvalk/Riverview Park Development 438,853
West Fenwick Renovations 500,000
Demolition of Rental Houses 15,000 15,000 15,000
West Hill Park Development 35,000 35,000 35,000
Park Lifecycle Repairs and Renovations 250,000 250,000 250,000 250,000
CURRENT BUDGET ANALYSIS
41 CAPITAL IMPROVEMENT OPERATING FUND 41
INCLUDING BOTH PORTIONS OF ESTATE EXCISE TAXES
November 30,2009
2008 2009 2009 2009
Actual Adj Budget YTD Est Actual-
Lifecycle-Play Equipment 60,000 45,000 45,000 45,000
Lifecycle- Ballfields 25,000
Lifecycle-Irrigation 25,000 25,000 25,000 25,000
Adopt-a-Park 35,000 35,000 35,000 35,000
Clark Lake Outfall 8,000
Glenn Nelson Park Improvements 50,000 50,000 50,000
Lake Fenwick Park Improvements 100,000 100,000 100,000
Events Center (Lifecycle) 300,000 300,000 300,000 300,000
Parks Planner (5,105)
Aquatic Center Land Acquisition and Plan 1,000,000
Urban Forestry 5,000
Eagle Scout Projects 25,000 25,000 25,000 25,000
228th Corridor Park/Trailhead 10,000
Life Cycle- Infield Soil 25,000 25,000 25,000 25,000
Master Plans 25,000
Uplands Playfield Parking/Stre 25,000 50,000 50,000 50,000
General Government Projects
Roof Repairs 260,000 260,000 260,000
Replacement Furniture (Lifecycle) 25,000
Kent Pool Improvements
Senior Center Upgrades 40,000
City Hall Upgrades 25,000
Range Netting-(Golf Improvements) 25,000
Sealcoat Parking Lots 110,000
Miscellaneous Facilities Projects 40,000
ERP System Upgrade/Software Business Sys 500,000 300,000 300,000 300,000
Facilities Improvements
Neighborhood Programs (25,000)
Department Equipment 34,608
Resource Center Security Upgra (7,711)
CKCF Improvements (Study/Impr) 63,480 150,000 150,000 150,000
Shoreline Master Program 10,000
Police Patrol Remodel (13,637)
Downtown Gateways, Phase 2 100,000 325,000 325,000 325,000
Kent Parks Foundation 25,000 25,000 25,000 25,000
HVAC Lifecycle Replacements 175,000
Technology Projects 450,000 150,000 150,000 150,000
Aukeen Court Expansion 90,000
Major Entries into Kent 50,000
Industrial Land Study (2,506)
Misc Projects-Admin 2004 85,876
Performance Measures (13,506)
Cultural Center Study (22,854)
Traffic Study (2,937)
Economic Strategy (6,275)
Subtotal Valued Government Services 4,438,287 2,165,000 2,165,000 2,165,000
TOTAL EXPENDITURES(TRANSFERS) 11,551,805 8,909,215 4,739,299 11,368,031
Change in Fund Balance (2,242,048) 2,320,556 1,095,552 (4,628,789)
TOTAL ENDING FUND BALANCE 1,125,438 3,615,969 2,220,990 (3,503,351)
42 42
CURRENT BUDGET ANALYSIS AND FORECAST
CRIMINAL JUSTICE OPERATING FUND
As of November 30, 2009
2008 2009 2009 2009
Actual Budget YTD Est Actual
BEGINNING FUND BALANCE 967,219 816,299 1,007,268 1,007,268
Revenues
Sales Tax - Local Option (1) 2,216,446 2,139,869 1,601,511 1,968,438
MVET - Basic & High Crime 260,957 230,320 288,956 300,063
MVET - Special Programs 86,137 77,832 71 ,619 72,181
Interest & Miscellaneous Revenues 19,311 3,865 2,718 2,990
Total Revenues 2,582,851 2,451 ,886 1,964,804 2,343,672
Transfers In 30,000
Total Resources 3,580,070 3,268,185 2,972,072 3,350,940
Expenditures
Law
Salaries & Benefits 514,384 658,446 634,861 683,560
Supplies 14,699 27,971 6,271 6,841
Services & Charges 41 ,438 8,840 21 ,942 25,435
Domestic Violence
Salaries & Benefits 206,456 225,475 199,369 216,759
Supplies 1,015
Services & Charges 7,939 8,136 8,251 8,996
Project Lighthouse
Services & Charges 25,000 25,195 25,195
Police
Salaries & Benefits 1,413,660 1,843,196 1,540,173 1,843,196
Supplies 43,681 45,726 25,887 29,526
Services & Charges 63,611 108,368 44,836 47,550
Capital Outlay 85,918
Total Expenditures 2,417,801 2,951 ,353 2,481,590 2,887,058
Transfers Out 155,000 216,500 216,500 216,500
Total Expenditures and Transfers 2,572,801 3,167,853 2,698,090 3,103,558
Increase (Decrease) In Fund Balance 40,050 (715,967) (733,286) (759,886)
ENDING FUND BALANCE 1,007,269 100,332 273,982 247,382
1) Council resolution allocated 11% of Criminal Justice sales tax to Domestic Violence.
43 43
Equipment Rental and Fire Equipment Replacement
As of November 30, 2009
2008 2009 2009 2009
Description Actual Budget YTD Est Actual
Beginning Working Capital 1,998,566 1,278,617 2,001,285 2,001,285
OPERATING REVENUE
Fleet Operations 2,389,005 2,774,314 2,545,513 2,776,838
Fleet Replacement 1,441,766 1,582,333 793,102 793,278
Fire Equipment Replacement 577,080 577,080 528,990 577,080
Interest Income 86,404 148,835 28,346 30,878
Total Operating Revenue 4,494,255 5,082,562 3,895,951 4,178,074
Other Income
Gain (Loss) On Sale Of Assets (53,488) 29,842 29,842
Misc Income 20
Transfers In 300,000
Total Other Income 246,532 29,842 29,842
Total Resources 6,739,352 6,361,179 5,927,078 6,209,201
Operating Expense By Division
Fleet Operations 4,014,473 5,046,546 2,584,347 3,000,658
Fire Equipment 131,364 1,096,378 38,989 917,523
Total Operating Expense 4,145,837 6,142,924 2,623,336 3,918,181
Operating Expense By Object
Salaries 599,390 652,730 597,344 652,978
Benefits 191,048 246,358 197,711 211,847
Supplies 1,379,655 1,475,708 876,227 955,884
Services 674,123 838,090 639,570 697,614
Capital Outlay 1,301,621 2,930,038 312,626 1,400,000
Cost Allocation (142) (142)
Total Operating Expense 4,145,837 6,142,924 2,623,336 3,918,181
Other Financial Uses
Transfers Out 645,727
Total Other Uses 645,727
Total Expenses and Uses 4,791,564 6,142,924 2,623,336 3,918,181
Net Change In Working Capital (50,778) (1,060,362) 1,302,457 289,735
Total Working Capital 1,947,788 218,255 3,303,742 2,291,020
44 44
Central Services
As of November 30, 2009
2008 2009 2009 2009
Description Actual Budget YTD Est Actual
Beginning Working Capital 23,730 18,863 18,863
REVENUE
Central Stores 223,224 301,459 135,660 147,886
Postage 269,857 305,095 203,630 245,672
Photocopy 150,541 (1,651) (1,651)
Total Revenue 643,622 606,554 337,638 391,907
Total Resources 667,353 606,554 356,501 410,770
EXPENSE
Central Stores 222,575 250,648 121,640 140,640
Postage 257,702 294,000 238,120 243,325
Photocopy 168,213 17,297 16,679 17,297
Total Expense 648,490 561,945 376,438 401,262
Net Operating Income (4,867) 44,609 (38,800) (9,355)
Ending Working Capital 18,863 44,609 (19,937) 9,508
45 45
Information Technology
As of November 30, 2009
2008 2009 2009 2009
Description Actual Budget YTD Est Actual
Beginning Working Capital 25,283 212,039 175,802 175,802
REVENUE
Contributions & Other 4,446,706 4,798,218 4,225,516 4,618,262
Total Revenue 4,446,706 4,798,218 4,225,516 4,618,262
Total Resources 4,471 ,989 5,010,257 4,401 ,318 4,794,064
EXPENSE
Data Processing
Salaries & Benefits 1 ,730,610 2,035,232 1 ,590,099 1 ,743,147
Supplies 67,599 33,024 24,081 26,520
Services and charges 1 ,077,835 1 ,338,877 1 ,188,007 1 ,337,267
Sub-total 2,876,044 3,407,133 2,802,188 3,106,934
Telecommunications
Salaries & Benefits 130,677 135,728 125,408 135,326
Supplies 55,433 19,502 7,109 10,364
Services and charges 381 ,724 399,681 322,375 378,546
Sub-total 567,833 554,911 454,892 524,236
Printing/Graphics/Cable TV
Salaries & Benefits 550,397 699,290 598,402 648,950
Supplies 74,817 97,480 57,180 62,378
Services and charges 227,096 215,414 122,582 213,804
Sub-total 852,310 1 ,012,184 778,164 925,132
Total Operating Expense 4,296,187 4,974,228 4,035,244 4,556,302
Net Income 150,519 (176,010) 190,272 61 ,960
Ending Working Capital 175,802 36,029 366,075 237,763
46 46
City of Kent
Facilities Fund
As of November 30, 2009
2008 2009 2009 2009
Description Actual Budget YTD Est Actual
Beginning Working Capital (82,936) (1 ,834) 153,696 153,696
Operating Revenue
Rental Fees - Internal 4,778,024 5,230,325 4,775,713 5,209,869
Interest 24,499 29,269 10,177 11 ,102
Other revenue 38,703 73,109 25,761 27,262
Total revenue 4,841 ,226 5,332,703 4,811 ,652 5,248,233
Total Resources 4,758,290 5,330,869 4,965,348 5,401 ,929
Operating Expense
Salaries and benefits 2,068,339 2,233,103 1 ,922,487 2,086,652
Supplies 322,403 361 ,839 264,934 297,434
Services and charges 4,176,911 4,948,480 3,818,808 4,246,186
Capital outlay 18,582 0 0 0
Cost allocation (2,434,544) (2,906,272) (2,215,293) (2,410,548)
Total Operating Expense 4,151 ,691 4,637,150 3,790,937 4,219,724
Other Financial Uses
Transfers-(out) - Projects 300,000 510,000 510,000 510,000
Transfers-(out)-Debt 152,903 152,903 76,452 152,903
Total Non Operating Rev (Exp) 452,903 662,903 586,452 662,903
Total Expenses and Uses 4,604,594 5,300,053 4,377,388 4,882,627
Net Change In Working Capital 236,632 32,650 434,264 365,606
Working Capital, 12/31 (1) 153,696 30,816 587,960 519,302
(1 ) Operating fund 540 only reported
47 47
Unemployment
As of November 30, 2009
2008 2009 2009 2009
Description Actual Budget YTD Est Act
Beginning Working Capital 23,680 209 44,915 44,915
REVENUE
Contributions 85,426 120,000 111 ,718 121 ,632
Interest Income 350 6,927 21 21
Total Revenue 85,776 126,927 111 ,738 121 ,653
Total Resources 109,455 127,136 156,653 166,568
EXPENSE
Salaries and benefits 20,597 23,538 20,596 22,558
Supplies 3,938 820
Claims Paid
1 st Quarter (24,143) 33,506 30,284 30,284
2nd Quarter 16,936 20,000 53,584 53,384
3rd Quarter 28,878 20,000 43,030 43,030
4th Quarter 19,298 20,000 26,253 26,253
Other services and charges 2,975 7,680 2,475 2,700
Total Expenses 64,540 128,662 176,221 179,029
Net Income 21 ,235 (1 ,735) (64,483) (57,376)
Ending Working Capital 44,915 (1 ,526) (19,568) (12,461 )
48 48
Workers Compensation
As of November 30, 2009
2008 2009 2009 2009
Description Actual Budget YTD Est Actual
Beginning Working Capital (61 ,481 ) 48,262 58,800 58,800
REVENUE
Contributions 1 ,517,493 1 ,615,823 1 ,423,940 1 ,551 ,839
Interest Income 42,889 110,062 17,380 18,960
Total Revenue 1 ,560,381 1 ,725,885 1 ,441 ,320 1 ,570,799
Total Resources 1 ,498,901 1 ,774,147 1 ,500,120 1 ,629,599
EXPENSE
Salaries and benefits 95,656 104,549 88,285 96,488
Judgements & Damages 712,681 883,050 902,102 978,072
Ultimate Loss Adjustment 236,885 137,950
Liability insurance 68,677 83,334 81 ,992 81 ,992
Intergovernmental services 191 ,913 204,750 147,577 147,577
Administrative costs 50,935 49,701 51 ,250 64,063
Debt and financial services 9,348
Other 33,970 15,368 7,511 8,437
Safety program 49,383 102,273 15,333 18,727
Total Expense 1 ,440,100 1 ,452,373 1 ,294,050 1 ,533,305
Net Income 120,281 273,512 147,270 37,494
Ending Working Capital 58,800 321 ,774 206,069 96,293
49 49
Health and Employee Wellness Fund
As of November 30, 2009
2008 2009 2009 2009
Description Actual Budget YTD Est Actual
Beginning Working Capital 6,395,692 7,718,722 5,071 ,935 5,071,935
REVENUE
Contributions
Blue Cross 7,128,503 9,449,303 8,023,173 8,023,173
Group Health 360,917 363,602 358,096 396,290
Employee Share
Blue Cross 671 ,872 925,644 774,986 774,986
Group Health 35,957 43,521 48,470 48,470
COBRA 49,449 104,703 43,982 52,610
Interest 209,425 286,315 42,493 56,356
Miscellaneous 84,580 119,106 91,889 91,890
Total Revenue 8,540,701 11 ,292,194 9,383,089 9,443,775
Total Resources 14,936,393 19,010,916 14,455,023 14,515,710
EXPENSE
Salaries and benefits 218,864 245,957 304,365 331 ,522
Blue Cross Claims 7,737,927 8,618,244 7,709,787 8,429,787
Blue Cross Admin Fees 686,836 537,507 549,127 599,047
Blue Cross Audit Fees 54,835 54,835
Delta Dental Claims 48,160 65,511 769,936 890,157
Delta Dental Admin Fees 4,515 42,655 46,605
Vision Service Plan Claims 119,410 110,767 131 ,751
Vision Service Plan Admin Fees 18,591 18,848 20,561
Stop Loss Fees 468,065 442,683 345,079 380,079
Stop Loss Reimbursements (230,298) (342,934) (79,743)
Group Health Premiums 396,874 370,495 406,566 444,076
IBNR adjustment 315,500 189,449 (159,800)
Wellness 33,834 49,239 22,381 24,469
Other Professional Services 46,180 49,182 47,808 52,155
Total Expense 9,864,458 10,280,168 10,327,319 11,165,502
Change in Working Capital (1,323,757) 1 ,012,026 (944,231) (1 ,721 ,727)
Ending Working Capital 5,071 ,935 8,730,748 4,127,704 3,350,208
IBNR 1 ,086,800 927,000 927,000 927,000
Target Fund Bal @ 2 X IBNR 2,173,600 1 ,854,000 1 ,854,000 1,854,000
Ending Working Capital Less IBNR 2,898,335 6,876,748 2,273,704 1,496,208
50 50
LEOFF 1 RETIREES BENEFITS FUND
As of November 30, 2009
2008 2009 2009 2009
Description Actual Budget YTD Est Actual
Beginning Working Capital 791 ,597 743,944 607,604 607,604
REVENUE
Contributions 612,034 642,961 550,400 600,939
Interest Income 7,333 25,000 4,284 4,673
Total Revenue 619,367 667,961 554,684 605,612
Operating Transfers In 250,000 250,000 250,000 250,000
Total Resources 1 ,660,964 1 ,661 ,905 1 ,412,288 1 ,463,216
EXPENSE
Blue Cross Claims 872,574 501 ,117 526,147 573,978
Blue Cross Admin Fees 57,279 48,209 52,661
Delta Dental Claims 30,677 33,564
Delta Dental Admin Fees 3,585 3,921
Vision Service Plan Claims 3,201 4,502 4,911
Vision Service Plan Admin Fees 836 1 ,554 1 ,695
Stop Loss Reimbursements (121 ,290) (50,000)
Stop Loss Fees 12,868 61 ,486 20,137 21 ,968
IBNR Adjustment 48,200 45,000 (47,100)
Medical Reimbursements 168,118 120,547 173,831
Other Professional Services 11 ,572 12,650 4,350 4,745
Total Expense 1 ,053,359 570,253 759,708 824,174
Change in Fund Balance (183,992) 347,708 44,976 31 ,439
Ending Working Capital 607,604 1 ,091 ,652 652,580 639,043
IBNR 89,900 42,800 42,800 42,800
Target Fund Bal @ 2 X IBNR 179,800 85,600 85,600 85,600
Ending Working Capital Less IBNR 427,804 1 ,006,052 566,980 553,443
51 51
Liability Insurance
As of November 30, 2009
2008 2009 2009 2009
Description Actual Budget YTD Est Actual
Beginning Working Capital 579,503 476,386 141 ,421 141,421
REVENUE
Contributions 1,795,311 1 ,886,494 1,729,286 1,886,494
Interest 36,988 61 ,989 8,472 9,142
Total Revenue 1,832,299 1 ,948,483 1,737,758 1,895,636
EXPENSE
Salaries and benefits 82,384 94,096 82,381 90,229
Claims & Judgements 1,069,142 702,799 411,525 859,190
Insurance Premiums 936,553 955,612 1,063,310 1,063,310
Other Expenses 182,302 116,160 41 ,171 47,006
Total Expense 2,270,381 1 ,868,667 1,598,387 2,059,735
Net Income (438,082) 79,816 139,371 (164,099)
Ending Working Capital 141,421 556,202 280,792 (22,678)
52 52
Property Insurance
As of November 30, 2009
2008 2009 2009 2009
Description Actual Budget YTD Est Act
Beginning Working Capital 82,865 44,925 73,645 73,645
REVENUE
Contributions 301 ,045 316,821 290,419 316,821
Interest 471 310 8 9
Total Revenue 301 ,516 317,131 290,427 316,830
Total Resources 384,381 362,056 364,072 390,475
EXPENSE
Brokerage Fees 1 ,468 17,136 14,000 14,000
Insurance Premiums 265,159 277,778 311 ,967 318,757
Property Claims/Deductibles 23,513 23,269 5,120 13,680
Other costs 20,596 23,538 21 ,825 23,776
Total Expense 310,736 341 ,721 352,912 370,213
Net Income (9,220) (24,590) (62,484) (53,383)
Working Capital 73,645 20,335 11 ,160 20,261
53 53
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63 63
R55JCO21 City of Kent 12/29/2009 9:09:56
Fiscal Year: 9 Period: 11 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 39,793,719- 34,772,396.26- 3,630,931.37- 38,403,327.63- 1,390,391.37- 96.51
Charges for Services 73,744- 92,334.32- 1,549.49- 93,883.81- 20,139.81 127.31
Miscellaneous Revenues 21,341,726- 17,028,062.37- 599,484.86- 17,627,547.23- 3,714,178.77- 82.60
Non Revenues 16,885,442- 20,317,972.16- 176,305.55- 20,494,277.71- 3,608,835.71 121.37
Other Financing Sources 31,822,352- 25,414,334.30- 2,500,000.00- 27,914,334.30- 3,908,017.70- 87.72
Operating Transfers In 12,715,026- 12,223,002.67- 548,199.60- 12,771,202.27- 56,176.27 100.44
Total Available Resources 122,725,531- 109,941,623.68- 7,456,470.87- 117,398,094.55- 5,327,436.45- 95.66
Unallocated Street Projects 15,783 15,783.00
Street Mitigation Receipts 434,923 434,923.00
Clark Lake Estates 56,671 56,671.08 56,671.08 .08- 100.00
Street Light Wiring Upgrade 120,000 30,390.11 30,390.11 89,609.89 25.33
Neighborhood Demonstrations 210.06 210.06 210.06-
LID 329-Willis&74th Ave 900,434 898,132.32 898,132.32 2,301.68 99.74
Misc Intersection Signals 200,000 124,407.95 124,407.95 75,592.05 62.20
Pedestrian Walkways 411,385 229,008.42 186,208.88 415,217.30 3,832.30- 100.93
Traf Signal Control Cabinets 209,183 202,383.89 202,383.89 6,799.11 96.75
Signal Battery Backup 379,776 308,983.96 71,752.73 380,736.69 960.69- 100.25
Asphalt Overlays 2009 343,099 107,358.57 107,358.57 235,740.43 31.29
Sidewalk Renovations2008 2,078,329 319,677.34 786,131.70 1,105,809.04 972,519.96 53.21
Kent Station 4,738,550 3,229,104.43 66,103.90 3,295,208.33 1,443,341.67 69.54
Downtown ITS Improvements 3,850,489 4,422,861.92 16,921.88 4,439,783.80 589,294.80- 115.30
84th Avenue Rehabilitation 803,958 1,911,646.34 1,745,099.79 3,656,746.13 2,852,788.13- 454.84
Lincoln Ave/Smith St Improv 11,993.04 23,052.20 35,045.24 35,045.24-
256th Street- 116th to 132nd 315,277 315,277.00
BNSF Grade Separation 21,138,619 11,967,487.90 7,066,953.98 19,034,441.88 2,104,177.12 90.05
Military/Reith Intersection 100,000 30,031.01 30,031.01 69,968.99 30.03
272nd Extension (KKto 256th) 6,390,830 6,513,686.22 71,226.44 6,584,912.66 194,082.66- 103.04
2nd Avenue Pedestrian Imp 724,710 413,034.43 10,428.59 423,463.02 301,246.98 58.43
LID 361 -272nd Extension 99,672 99,672.26 99,672.26 .26- 100.00
2nd Avenue (Smith &Meeker) 50,000 50,000.00
4th Ave Impr(James to Cloudy) 1,500,000 2,397,058.60 99,545.51 2,496,604.11 996,604.11- 166.44
Willis St UPRR/BNRR Grade Sepr 341,190 160,043.58 42,797.75 202,841.33 138,348.67 59.45
James Ave Impr (4th to UPRR) 1,000,000 2,329,051.48 125,588.26 2,454,639.74 1,454,639.74- 245.46
256thlmps(KentKangley-116th) 2,100,000 52,028.24 149,689.43 201,717.67 1,898,282.33 9.61
Aerial Flight 35,000 34,892.70 34,892.70 107.30 99.69
212th UPRR/BN Grade Separation 5,399.55 5,399.55 5,399.55-
LID 341-196th Corridor Mid 35,333,026 33,865,655.24 26,183.51 33,891,838.75 1,441,187.25 95.92
LID 353 224th-228th Corridor 31,575,303 31,751,167.63 83,330.73 31,834,498.36 259,195.36- 100.82
224th-228th Corridor East Leg 1,930,586 998,138.97 133,378.92 1,131,517.89 799,068.11 58.61
64 64
R55JCO21 City of Kent 12/29/2009 9:09:56
Fiscal Year: 9 Period: 11 Street Capital Projects Fund Page - 2
Budget Prior Years Fiscal YTD Prj to Date Variance %
Russell Road Maint. Facility 1,019,275.90 174,095.06 1,193,370.96 1,193,370.96-
196th Street-East-Mitigation 398,158 398,158.00
East Hill Operations Center 5,150,580 2,960,647.66 662,273.19 3,622,920.85 1,527,659.15 70.34
Pacific Highway HOV 40,074.41 40,074.41 40,074.41-
Total Expenditures 122,725,531 106,245,778.90 11,785,158.76 118,030,937.66 4,694,593.34 96.17
Ending Balance 3 695 844.78- 4 328 687.89 632 843.11
65 65
R55JCO21 City of Kent 12/29/2009 9:10:46
Fiscal Year: 9 Period: 11 Parks Capital Projects Fund Page - 1
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 1,145,480- 1,149,387.38- 1,149,387.38- 3,907.38 100.34
Intergovernmental 5,468,333- 3,708,333.10- 724,316.76- 4,432,649.86- 1,035,683.14- 81.06
Charges for Services 4,699- 4,695.33- 4,695.33- 3.67- 99.92
Miscellaneous Revenues 3,429,330- 3,278,143.92- 198,832.28- 3,476,976.20- 47,646.20 101.39
Other Financing Sources 300,359- 300,358.38- 300,358.38- .62- 100.00
Operating Transfers In 34,649,882- 33,387,931.27- 1,060,970.32- 34,448,901.59- 200,980.41- 99.42
Total Available Resources 44,998,083- 41,828,849.38- 1,984,119.36- 43,812,968.74- 1,185,114.26- 97.37
Boat Launch Fees 198.60 198.60 198.60-
Lake Fenwick 175,875 60,238.46 37,463.46 97,701.92 78,173.08 55.55
Parks Fee-in-Lieu 2,032,671 2,042,711.53 10,042.00- 2,032,669.53 1.47 100.00
Lake Meridian Boat Ramp Renov 648,794 596,988.99 18,327.64 615,316.63 33,477.37 94.84
Paths and Trails 92,243 65,924.02 65,924.02 26,318.98 71.47
Three Friends 662,481 660,603.02 660,603.02 1,877.98 99.72
Adopt-a-Park Program 362,158 309,114.17 35,407.76 344,521.93 17,636.07 95.13
Service Club Ballfields 7,355,868 7,292,713.14 9,026.92 7,301,740.06 54,127.94 99.26
Clark Lake Mgmt Plan/Develop 228,026 191,287.16 9,776.97 201,064.13 26,961.87 88.18
Russell Road Maint Shop 103,657 92,707.23 21,752.20 114,459.43 10,802.43- 110.42
Glenn Nelson Park 484,304 434,274.41 13,966.95 448,241.36 36,062.64 92.55
Turnkey Neighborhood Park 283,041 61,151.78 22,326.25 83,478.03 199,562.97 29.49
Native Plants 52,137 52,037.27 52,037.27 99.73 99.81
Street Tree Replacements 102,703 61,233.65 20,485.65 81,719.30 20,983.70 79.57
East Hill "X" Park 1,891,899 1,914,853.44 11,866.57 1,926,720.01 34,821.01- 101.84
Rental Houses Demolition 115,000 88,035.66 88,035.66 26,964.34 76.55
Park Land Acquisition 5,085,133 4,257,140.69 3,837.40 4,260,978.09 824,154.91 83.79
Eagle Creek Park Development 204,870 104,065.49 33,354.10 137,419.59 67,450.41 67.08
Botanical Garden 10,000 4,500.00 4,500.00 5,500.00 45.00
Town Square Park 6,454,419 6,347,427.84 65,547.99 6,412,975.83 41,443.17 99.36
West Fenwick Renovations 1,576,260 1,564,206.40 5,394.87 1,569,601.27 6,658.73 99.58
Big Blue Mobile Computer Lab 85,000 85,000.00
Tudor Square Renovations 81,893 74,768.00 74,768.00 7,125.00 91.30
Kent Parks Foundation 75,000 32,127.41 18,000.00 50,127.41 24,872.59 66.84
132nd Street Park 178,960 175,215.04 1,231.07 176,446.11 2,513.89 98.60
Clark Lake Trails 38,500 35,626.68 35,626.68 2,873.32 92.54
Clark Lake OUtfallIV 50,975 8,141.36 8,141.36 42,833.64 15.97
Uplands Playfield Parking/St. 325,000 255,403.30 40,433.34 295,836.64 29,163.36 91.03
Light Pole Replacement 684,370 359,938.34 2,418.86 362,357.20 322,012.80 52.95
Wilson Playfields 5,611,237 5,577,739.51 5,577,739.51 33,497.49 99.40
Wilson Playfields Acq & Dev 511,900 332,527.63 10,687.44 343,215.07 168,684.93 67.05
Aquatics Land Acquisition 6,826,316 6,060,798.69 198,059.61 6,258,858.30 567,457.70 91.69
Urban Forestry 15,000 3,986.81 3,986.81 11,013.19 26.58
Eagle Scout Projects 107,249 67,399.92 22,958.53 90,358.45 16,890.55 84.25
Russell Road Infield Soil 25,000 18,819.01 18,819.01 6,180.99 75.28
66 66
R55JCO21 City of Kent 12/29/2009 9:10:46
Fiscal Year: 9 Period: 11 Parks Capital Projects Fund Page - 2
Budget Prior Years Fiscal YTD Prj to Date Variance %
228th Corridor Park/Trailhead 60,000 59,024.22 59,024.22 975.78 98.37
Multi-use Ballfields/KSD 20,000 12,742.46 10,204.00 22,946.46 2,946.46- 114.73
Earthworks Stairs 70,493 6,853.75 1,979.86 8,833.61 61,659.39 12.53
272nd Neighbor Park Acq & Dev 297,336 250,256.66 18,689.56 268,946.22 28,389.78 90.45
Local Off-Leash Parks 15,000 5,875.20 6,745.82 12,621.02 2,378.98 84.14
Grant Matching Funds/Land Acq. 150,000 2,750.00 2,750.00 147,250.00 1.83
Downtown Gateways, Phase 2 175,000 106,042.07 19,361.01- 86,681.06 88,318.94 49.53
Parks Grant Matching 246,655 77,179.72 799.93 77,979.65 168,675.35 31.61
Park Lifecycle Mtc 2008 574,618 191,339.21 18,120.04 209,459.25 365,158.75 36.45
Park Master Plans 25,000 24,468.78 17,420.24 41,889.02 16,889.02- 167.56
Parks Architect/Engineering 10,000 1,500.00 1,500.00 8,500.00 15.00
Lifecycle-Play Equipment 2008 105,000 19,881.05 8,440.24 28,321.29 76,678.71 26.97
Lifecycle-Ballfields 2008 25,852 26,649.26 2,425.28 29,074.54 3,222.54- 112.47
Lifecycle-Irrigation 2008 86,350 7,323.08 10,299.71 17,622.79 68,727.21 20.41
Lifecycle-Infield Soil 2008 51,296 27,658.49 20,427.41 48,085.90 3,210.10 93.74
Lake Meridian Play Equipment 92,544 1,916.00 1,916.00 90,628.00 2.07
West Hill Park Development 35,000 24,272.39 24,272.39 10,727.61 69.35
Kiwanis Tot Lot#1 Improvement 800.00 800.00 800.00-
East Hill Prk Land Acquisition 325,000 325,000.00
Urban Forestry Plan 95,000 95,000.00
Total Expenditures 44,998,083 40,019,166.00 719,743.65 40,738,909.65 4,259,173.35 90.53
Ending Balance 1 809 683.38- 1 264 375.71- 3 074 059.09-
67 67
R55JCO21 City of Kent 12/29/2009 9:10:59
Fiscal Year: 9 Period: 11 Other Capital Projects Fund Page - 1
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 106,057- 106,057.02- 106,057.02- .02 100.00
Intergovernmental 78,600,000- 62,975,208.71- 600,000.00- 63,575,208.71- 15,024,791.29- 80.88
Miscellaneous Revenues 82,458- 226,646.08- 70,532.18- 297,178.26- 214,720.26 360.40
Non Revenues 347,076- 343,641.11- 343,641.11- 3,434.89- 99.01
Other Financing Sources 36,064,500- 26,354,500.00- 8,410,000.00- 34,764,500.00- 1,300,000.00- 96.40
Operating Transfers In 8,895,954- 8,901,723.87- 278.20- 8,902,002.07- 6,048.07 100.07
Total Available Resources 124,096,045- 98,564,135.68- 9,424,451.49- 107,988,587.17- 16,107,457.83- 87.02
Kent Station 1,300,000 1,300,000.00
Event Center 85,695,463 75,706,218.26 4,753,106.01 80,459,324.27 5,236,138.73 93.89
LTGO Bonds 2002 9,436,958 9,379,079.02 64,512.32 9,443,591.34 6,633.34- 100.07
GO Refunding 2009 8,757,076 8,753,175.73 8,753,175.73 3,900.27 99.96
Fire Radio Equipment 726,000 607,663.85 8,717.77 616,381.62 109,618.38 84.90
LTGO Bonds 2008 17,000,000 6,891,767.50 759,925.37 7,651,692.87 9,348,307.13 45.01
Breathing Apparatus Cylinders 1,180,548 868,639.31 868,639.31 311,908.69 73.58
Total Expenditures 124,096,045 93,453,367.94 14,339,437.20 107,792,805.14 16,303,239.86 86.86
Ending Balance 5 110 767.74- 491498571 195 782.03-
68 68
R55JCO21 City of Kent 12/29/2009 9:11:04
Fiscal Year: 9 Period: 11 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 9,288,978- 5,788,673.58- 682,905.24- 6,471,578.82- 2,817,399.18- 69.67
Total Available Resources 9,288,978- 5,789,957.00- 682,905.24- 6,472,862.24- 2,816,115.76- 69.68
Tech Equipment 2001 522,668 469,959.91 469,959.91 52,708.09 89.92
Communications Replacement 1,527,292 1,530,000.00 1,530,000.00 2,708.00- 100.18
Software Business Sys Replace 321,605 321,605.07 321,605.07 .07- 100.00
Wireless Network 264,762 264,456.46 305.54 264,762.00 100.00
ERP IT Staffing 377,728 377,728.37 82.93 377,811.30 83.30- 100.02
Hardware Lifecycle Replacemnts 1,727,690 938,926.04 150,147.00 1,089,073.04 638,616.96 63.04
IT Administration 48,849 14,534.70 23,171.60 37,706.30 11,142.70 77.19
IT Systems 2,564,428 140,273.23 528,846.62 669,119.85 1,895,308.15 26.09
IT Tech Services 1,771,956 69,470.47 266,450.89 335,921.36 1,436,034.64 18.96
IT Multi Media 162,000 1,815.00 22,829.43 24,644.43 137,355.57 15.21
Total Expenditures 9,288,978 4,128,769.25 991,834.01 5,120,603.26 4,168,374.74 55.13
Ending Balance 1 661 187.75- 308 928.77 1 352 258.98-
69 69
R55JCO21 City of Kent 12/29/2009 9:11:12
Fiscal Year: 9 Period: 11 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
Charges for Services 45.91- 45.91- 45.91
Miscellaneous Revenues 20,200- 20,200.27- 20,200.27- .27 100.00
Operating Transfers In 8,495,470- 1,254,452.96- 677,325.74- 1,931,778.70- 6,563,691.30- 22.74
Total Available Resources 9,683,328- 1,274,699.14- 1,844,983.75- 3,119,682.89- 6,563,645.11- 32.22
Fire Security Fences 140,000 68,720.92 21,101.31 89,822.23 50,177.77 64.16
Facility Minor Renovations 210,670 176,535.38 2,175.00 178,710.38 31,959.62 84.83
Senior Center Upgrades 40,000 24,386.26 24,386.26 15,613.74 60.97
East Hill Shops Artwork 50,000 23,035.26 23,035.26 26,964.74 46.07
City Hall Upgrades 25,000 15,115.32 2,248.06 17,363.38 7,636.62 69.45
Police Firing Range Remodel 105,000 104,139.69 104,139.69 860.31 99.18
Remodel Washington Av Fire Stn 150,000 8,604.83 990.00 9,594.83 140,405.17 6.40
CKCF Improvements 1,317,658 32,642.43 32,642.43 1,285,015.57 2.48
Expansion Police/Fire Trng Ctr 30,000 30,000.20 30,000.20 .20- 100.00
Golf Course Improvements 25,000 21,828.60 21,828.60 3,171.40 87.31
Aukeen Court Expansion 7,590,000 685,356.89 340,949.66 1,026,306.55 6,563,693.45 13.52
Total Expenditures 9,683,328 1,053,583.66 504,246.15 1,557,829.81 8,125,498.19 16.09
Ending Balance 221 115.48- 1 340 737.60- 1 561 853.08-
70 70
R55JCO21 City of Kent 12/29/2009 9:11:18
Fiscal Year: 9 Period: 11 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 1,488- 3,418.49- 182.65- 3,601.14- 2,113.14 242.01
Miscellaneous Revenues 784,257- 2,685,813.69- 74,694.94- 2,760,508.63- 1,976,251.99 351.99
Non Revenues 32,811,574- 20,024,728.53- 12,786,844.80- 32,811,573.33- .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 30,491,139- 27,182,357.34- 2,158,395.73- 29,340,753.07- 1,150,385.93- 96.23
Total Available Resources 65,863,906- 53,182,168.14- 15,020,118.12- 68,202,286.26- 2,338,380.09 103.55
Seismic Vulnerability Assess 730,941 514,874.09 514,874.09 216,066.91 70.44
Water Comp Plan Update 2007 500,000 429,054.55 185,159.94 614,214.49 114,214.49- 122.84
2009 Revenue Bonds 12,786,845 97,591.78 97,591.78 12,689,253.22 .76
Elec/Mech Engr Analysis 75,000 75,000.00
Water Conservation Plan 407,000 435,725.14 7,136.20 442,861.34 35,861.34- 108.81
Rock Creek Mitigation Projects 735,000 62.50 62.50 734,937.50 .01
Russell Road Nursery 3,000 3,067.21 3,067.21 67.21- 102.24
Clark Springs HCP 167,016 757,465.22 236,403.05 993,868.27 826,852.27- 595.07
Tacoma Intertie 33,085,507 27,739,980.49 396.90 27,740,377.39 5,345,129.25 83.84
CS Monitor/CS Roof/CS Well 18,000 18,000.00
3.5 Mixing/Blue Boy Mix/98th 105,000 33,130.11 33,130.11 71,869.89 31.55
Clark Springs Tran Main Repair 10,000 10,000.00
Clark Springs Well#2VFD Repl. 12,000 12,000.00
Seismic System Controls 100,000 100,000.00
Corrosion Control 2,764,470 1,547,940.67 26,748.03 1,574,688.70 1,189,781.30 56.96
Pump Station#3 Replacement 968,572 105,321.16 3,430.25 108,751.41 859,820.59 11.23
Kent Springs Source Upgrade 527,779 319,284.46 319,284.46 208,494.07 60.50
Pump Station#5 Add Pump 113,457 113,714.30 113,714.30 257.30- 100.23
Kent Springs Trans Main Repair 250,000 147.80 6,380.61 6,528.41 243,471.59 2.61
Pump Station#8 VFD's 15,000 8,856.70 8,856.70 6,143.30 59.04
Misc Water Improvements 789,890 603,287.06 50,566.31 653,853.37 136,036.63 82.78
Additional Water Source Dev 1,554,824 1,035,845.60 14,370.78 1,050,216.38 504,607.62 67.55
Well Head Protection 271,384 168,762.96 11,266.27 180,029.23 91,354.77 66.34
Security Improvement per VA 20,000 12,609.14 12,609.14 7,390.86 63.05
East Hill Pressure Zone 660,000 53,878.43 53,878.43 606,121.57 8.16
Impoundment Reservoir 1,075,000 2,125,105.61 1,180.54 2,126,286.15 1,051,286.15- 197.79
East Hill Reservoir 1,129,000 244,303.81 244,303.81 884,696.19 21.64
East Hill Well Supply Assess. 271,702 78,390.36 78,390.36 193,311.64 28.85
Kent Kangley Road Repair 4,867 4,867.00 4,867.00 100.00
Asset Management System 26,532 5,000.00 5,000.00 21,532.00 18.85
East Hill Well Generator 70,000 70,000.00
Hydrant Replacement 2005 115,043 8,044.92 8,044.92 106,998.08 6.99
Hydrant Replacement 2008 60,000 60,000.00
Large Meter/Vault Replace 2008 240,341 12,473.77 57,837.57 70,311.34 170,029.66 29.25
71 71
R55JCO21 City of Kent 12/29/2009 9:11:18
Fiscal Year: 9 Period: 11 Water Fund Page - 2
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Kent Station -Water 197,982 109,197.68 109,197.68 88,784.32 55.16
Downtown ITS Improvements 145,100 233,131.16 233,131.16 88,031.16- 160.67
Remote Telemetry Upgrade 448,368 454,252.94 2,550.15 456,803.09 8,435.09- 101.88
BNSF Grade Separation 1,205,000 1,205,000.00
272nd Extension (KKto 116th) 178 300,480.43 847.89 301,328.32 301,150.32- ********
Scenic Hill -Water 340,000 38,662.65 205,657.42 244,320.07 95,679.93 71.86
Aerial Flight 35,000 34,687.50 34,687.50 312.50 99.11
LID 341-196th Corridor Mid 194,888 194,002.60 194,002.60 885.40 99.55
LID 353 224th-228th Corridor 156,000 155,900.56 155,900.56 99.44 99.94
Russell Road Maint. Facility 600,000 2,639.64 2,639.64 597,360.36 .44
East Hill Operations Center 2,850,000 2,817.56 9,495.78 12,313.34 2,837,686.66 .43
Hwy 99 HOV Lanes- Phase 1 28,221 14,110.32 14,110.32 14,110.68 50.00
Total Expenditures 65,863,906 37,833,258.49 984,837.08 38,818,095.57 27,045,810.60 58.94
Ending Balance 15 348 909.65- 14 035 281.04- 29 384 190.69-
72 72
R55JCO21 City of Kent 12/29/2009 9:11:25
Fiscal Year: 9 Period: 11 Sewerage Fund Page - 1
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 2,417,078- 2,417,078.39- 2,417,078.39- .39 100.00
Intergovernmental 4,105,173- 2,617,561.61- 761,804.94- 3,379,366.55- 725,806.45- 82.32
Charges for Services 6,298- 297,027.81- 2,585.60- 299,613.41- 293,315.41 ********
Miscellaneous Revenues 323,174- 1,069,590.41- 2,702.63- 1,072,293.04- 749,119.04 331.80
Non Revenues 13,444,417- 525,791.92- 12,786,844.80- 13,312,636.72- 131,780.28- 99.02
Other Financing Sources 1,500,000- 1,500,000.00- 1,500,000.00- 100.00
Operating Transfers In 27,751,357- 23,419,198.03- 4,332,159.28- 27,751,357.31- .31 100.00
Total Available Resources 49,547,497- 31,846,248.17- 17,886,097.25- 49,732,345.42- 184,848.42 100.37
NPDES Permit 2,152,000 1,643,738.65 524,807.99 2,168,546.64 16,546.64- 100.77
Drainage Master Plan 1,000,000 1,157,125.24 32,973.30 1,190,098.54 190,098.54- 119.01
2009 Revenue Bonds 12,786,845 97,592.43 97,592.43 12,689,252.57 .76
Integrated Pest Management 150,000 150,000.00
Green River Flood Protection 2,534,110.95 2,534,110.95 2,534,110.95-
Misc Environmental Projects 585,562 371,193.82 32,624.47- 338,569.35 246,992.65 57.82
Mill Creek Trunk 1,766,244 1,762,407.60 381.48 1,762,789.08 3,454.92 99.80
Seven Oaks Pond Imps 2,886.13 48.47 2,934.60 2,934.60-
Soos Creek Basin Improve 1,392,792 1,360,338.94 1,360,338.94 32,453.06 97.67
LID 352-3rd Avenue Storm 2,297,073 2,297,073.36 2,297,073.36 .36- 100.00
Lower Garrison Creek 1,675,171 1,153,993.30 2,138.82 1,156,132.12 519,038.88 69.02
Johnson Creek 12,571.14 70,395.80 82,966.94 82,966.94-
Earthworks Overlays 1,196,621 1,097,609.89 53,718.01 1,151,327.90 45,293.10 96.21
Horseshoe Acres Pump Station 482,254 482,253.43 482,253.43 .57 100.00
256th Flume 510,000 438,471.88 1,325.05 439,796.93 70,203.07 86.23
Lake Meridian Outlet 2,668,065 2,502,556.79 137,009.44 2,639,566.23 28,498.77 98.93
Soosette Creek/Springwood Apts 20,000 14,134.09 257.26 14,391.35 5,608.65 71.96
Upper Meridian Crk 234th/236th 375,000 334,213.37 870.22 335,083.59 39,916.41 89.36
Upper Meridian Valley Creek 90,000 70,684.51 2,669.14 73,353.65 16,646.35 81.50
E Fork Soosette Crk/144th Clvt 1,110,000 9,895.14 58,025.66 67,920.80 1,042,079.20 6.12
Meridian Valley Crk Revegetate 800.00 800.00 800.00-
Big Soos Creek/SE 256th Bridge 224.91 224.91 224.91-
81stAv So Storm Drainage Impr 150,000 99,339.67 39,582.07 138,921.74 11,078.26 92.61
Surface Water Manual 100,000 47,998.43 47,998.43 52,001.57 48.00
Mill Creek@ James-Fld Protect 3,646.98 37,953.06 41,600.04 41,600.04-
Riverview Park 400,000 31,571.10 253,068.98 284,640.08 115,359.92 71.16
Downey Farmstead 250,000 63,772.15 63,772.15 186,227.85 25.51
Bauer Property 100,000 66,023.64 6,679.70 72,703.34 27,296.66 72.70
Mill Crk @ 76th Av-Fld Protect 10,335.85 10,335.85 10,335.85-
Horseshoe Bend Levee Impr. 307,483.55 307,483.55 307,483.55-
Upper Russell Road Levee Impr. 297,546.73 297,546.73 297,546.73-
Lower Russell Rd Levee-S231st 7,009.30 7,009.30 7,009.30-
Lowest Russell Rd-Van Dorens 4,410.38 4,410.38 4,410.38-
Boeing Levee Improvements 5,096.37 5,096.37 5,096.37-
73 73
R55JCO21 City of Kent 12/29/2009 9:11:25
Fiscal Year: 9 Period: 11 Sewerage Fund Page - 2
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Briscoe Levee Improvements 11,489.21 11,489.21 11,489.21-
Desimone Levee Improvements 8,075.97 8,075.97 8,075.97-
Misc Drainage 2008 322,292 205,869.09 173,184.40 379,053.49 56,761.49- 117.61
Drainage Imp. w/Rd Imp.Unalloc 1,000,000 1,000,000.00
Drainage Infractructure Improv 473,379 460,107.74 3,140.88 463,248.62 10,130.38 97.86
Kent Station - Drainage 301,831 142,758.17 142,758.17 159,072.83 47.30
Downtown ITS Improvements 158,406.09 158,406.09 158,406.09-
Remote Telemetry Upgrade 149,456 97,444.03 9,691.03 107,135.06 42,320.94 71.68
BNSF Grade Separation 993,000 993,000.00
Military/Reith Intersection 100,000 100,000.00
272nd Extension (KKto 116th) 536,142 536,095.61 536,095.61 46.39 99.99
Endangered Species Act Study 470,244 470,244.42 470,244.42 .42- 100.00
2nd Avenue (Smith &Meeker) 50,000 50,000.00
Event Ctr Floodplain Mitigatio 5,000 678,181.81 670,484.66- 7,697.15 2,697.15- 153.94
Aerial Flight 35,000 34,687.50 34,687.50 312.50 99.11
LID 341-196th Corridor Mid 1,359,000 1,167,076.54 1,167,076.54 191,923.46 85.88
224th-228th Corridor 1,500,000 1,487,243.62 3,501.16 1,490,744.78 9,255.22 99.38
Russell Road Maint. Facility 1,501.72 58,080.96 59,582.68 59,582.68-
East Hill Operations Center 445,388 105,404.28 17,577.88 122,982.16 322,405.84 27.61
Lower East Hill Improvements 12,476.06 12,476.06 12,476.06-
Hwy 99 HOV Lanes- Phase 1 1,834,082 1,834,081.80 1,834,081.80 .20 100.00
Hwy 99 HOV Lanes- Phase 2 2,255,819 2,178,026.99 2,178,026.99 77,792.01 96.55
Sanitary Sewer Master Plan 1,000,000 219,286.52 15,459.94 234,746.46 765,253.54 23.47
Unallocated Sewer Projects 200,000 187,649.39 187,649.39 12,350.61 93.82
Kentview Sewer Interceptor 600,000 600,000.00
Skyline Sewer Interceptor 800,000 800,000.00
LID 360-SE 227th Sewer 216,000 304,675.78 582.12 305,257.90 89,257.90- 141.32
Misc Sewer 2007 2,097,180 717,229.85 1,076,781.85 1,794,011.70 303,168.30 85.54
Kent Station - Sewer 229,935 93,935.42 93,935.42 135,999.58 40.85
Downtown ITS Improvements 12,967.74 12,967.74 12,967.74-
Remote Telemetry Upgrade 149,456 105,246.99 10,611.47 115,858.46 33,597.54 77.52
272nd Extension (KK to 116th) 526,290 525,358.50 847.89 526,206.39 83.61 99.98
Scenic Hill -Sewer 210,000 210,000.00
Aerial Flight 35,000 34,687.50 34,687.50 312.50 99.11
LID 341-196th Corridor Mid 8,976 8,737.87 8,737.87 238.13 97.35
224th-228th Corridor 136,400 136,400.07 136,400.07 .07- 100.00
East Hill Operations Center 250,000 250,000.00
Lower East Hill Improvements 97,990.40 97,990.40 97,990.40-
Total Expenditures 49,547,497 26,558,809.32 5,650,891.98 32,209,701.30 17,337,795.70 65.01
Ending Balance 5 287 438.85- 12 235 205.27- 17 522 644.12-
•
KEN T
WASH NOTON
Operations Committee Agenda
Councilmembers: Jamie Perry *Debbie Raplee*Les Thomas, Chair
January 19, 2010
4:00 p.m.
ItemDescription Action Speaker Time Page
1. Approval of Minutes YES 1
Dated December 5, 2009
2. Approval of Vouchers dated YES Bob Nachlinger
December 31, 2009
3. Aukeen Court Rental Agreement YES Jeff Watling 5 min 3
4. Approval of the 2010 YES Bob Nachlinger 10 min 11
Pre Annexation Budget
5. Request to write-off uncollectible YES Bob Nachlinger 5 min 13
accounts for 2009
6. Summary Financial Report dated NO Bob Nachlinger 20 Min 15
November 30, 2009
(Informational only)
Unless otherwise noted, the Operations Committee meets at 4:00 p.m. on the I" and 3r' Tuesdays
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 Nancy Clary at
(253) 856-5705.
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.
This page intentionally left blank
1 1
KENT
WASHINGTON
OPERATIONS COMMITTEE MINUTES
JANUARY 5, 2010
Committee Members Present: Debbie Raplee, Les Thomas and Ron Harmon
The meeting was called to order by Les Thomas at 4:09pm
Perry filled in for Raplee until she arrived. City Attorney, Tom Brubaker approached the table
to inform Council that only three council members could vote. After short discussion, Harmon
took seat in audience.
1. APPROVAL OF MINUTES DATED DECEMBER 8, 2009
Perry moved to approve the minutes of the December 8, 2009 Operations Committee
meeting. Harmon seconded the motion, which passed 3-0.
2. APPROVAL OF VOUCHERS DATED NOVEMBER 30, 2009 AND
DECEMBER 15, 2009
Finance Director, Bob Nachlinger presented the vouchers for November 30, 2009 and
December 15, 2009 for approval.
Harmon moved to approve the vouchers dated November 30, 2009 and December 15,
2009. Jamie seconded the motion, which passed 3-0.
3. MOVE TO RECOMMEND COUNCIL ACCEPT THE WASHINGTON STATE
RECREATION AND CONSERVATION OFFICE GRANT IN THE AMOUNT OF
$536,115.00 FOR THE ACQUISITION PROJECT ON PANTHER LAKE, AND
APPROVE THE EXPENDITURE OF FUNDS IN THE LAND ACQUISITION
BUDGET.
Jeff Watling, Parks and Human Services Director, brought grant to Operations instead of Parks
Committee due to urgency of deadline. Regarding two parcels on West side of lake identified
as potential for a seven acre park. $1.2 million request. This funding represents a partial of
that request. With state and county funding, acquisition would be fully funded. Purchase and
Sale Agreement between city and property owners will tentatively go before Operations
Committee is February. Parks Committee is aware of grant and acquisition.
Raplee moved to recommend Council accept the Washington State Recreation and
Conservation Office grant in the amount of $536,115.00 for the acquisition project on
Panther Lake, and approve the expenditure of funds in the land acquisition budget.
Perry seconded the motion, which passed 3-0.
4. RECOMMEND COUNCIL ADOPT THE PROPOSED RESOLUTION SUBMITTING
TO VOTERS AT A SPECIAL ELECTION ON APRIL 27, 2010, A PROPOSITION
TO CREATE THE KENT FIRE DEPARTMENT REGIONAL FIRE SERVICE
AUTHORITY, EFFECTIVE JULY 1, 2010.
Jim Schneider, Fire Chief for the city of Kent, explained the Regional Fire Authority (RFA) and
ballot proposition and resolution. The RFA will serve the areas of Kent, Fire District 37 and
Covington. The RFA will be funded by a six-year fire benefit charge and a property tax. If the
Fire Authority passes public vote, it will reduce the City's property taxing authority, not to
2 2
Operations Committee Minutes
January 5, 2010
Page: 2
exceed $1.00 per $1,000 of assessed value. See Resolution, Section 3, Proposition 1.
Schneider submitted to the Committee revised pages 37-40 of the Fire Benefit Charge Formula
from Appendix B. A public hearing is scheduled for February 3 in compliance with RCW
52.26.230 to discuss the Fire Benefit Charge. In reference to the RFA Plan, the Planning
Committee will discuss guidelines for the Voter's pamphlet.
Debbie moved to recommend Council adopt the proposed resolution submitting to
voters at a special election on April 27, 2010, a proposition to create the Kent Fire
Department Regional Fire Service Authority, effective July 1, 2010. Jamie seconded the
motion, which passed 3-0.
S. INFORMATION ON THE CITY PURSUING LIABILITY INSURANCE COVERAGE
ON ITS OWN, RATHER THAN AS A PART OF A LARGER GROUP.
Risk Manager, Chris Hills, was joined by City Attorney, Tom Brubaker. Hills submitted the
PowerPoint handout to the Committee. He noted that the Pool was not fairly distributed and is
more cost effective for us to pursue coverage on our own. He gave examples of other cities
that have become self insured. A 12-month Notice of Intent to Withdraw is required within the
fiscal year of the agency and was sent on December 23, 2009 and was necessary in order to
have the new program in place by January 1, 2011. Thomas questioned if this was a council
action for guidance. Brubaker clarified that the terms to withdraw from the Agreement are
administered by the Mayor. He added that any contracts for Brokers, Advisors, etc., in excess
of $25,000 will go before council for approval. Hills closed with noting that the Broker that is
selected will present to council the different choices of coverage prior to making a decision.
The Council agreed it was a good decision to pursue on own.
The meeting adjourned at 4:40p.m.
r
Pamela Clark
Operations Committee Secretary
3 3
PARKS, RECREATION AND COMMUNITY SERVICES
Jeff Watling, Director
• Phone: 253-856-5100
KEN T Fax: 253-856-6050
WASHINGTON
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
January 21, 2010
TO: Kent City Council Operations Committee
FROM: Charlie Lindsey, Facilities Manager
THROUGH: Jeff Watling, Director of Parks, Recreation and Community Services
SUBJECT: First Amendment to Lease Agreement with King County for Aukeen
Court Building - Authorize
MOTION: Move to recommend Council authorize the Mayor to sign the First
Amendment to the Lease Agreement with King County for Additional Space
at the Aukeen Court Building.
SUMMARY: King County has temporarily moved the operation of the Aukeen District
Court at 1210 South Central Avenue because of the increased risk of flooding from
the Green River. The city continues to operate its municipal court in the building and
requests use of additional space while the Court has relocated.
The city's Municipal Court Services shall be temporarily expanded to include the use
of an additional Courtroom two days per week, plus two clerical areas, including
approximately 36 square feet to be used five days per week. This use shall be on a
month-to-month basis until King County moves back in. The city's use of the
additional premises shall be subject to payment of (i) base rent in the amount of
three hundred forty dollars ($340.00) per month; and, (ii) additional rent for the
city's pro-rata share of utilities, janitorial service and other operating expenses.
EXHIBITS: First Amendment to Lease Agreement with King County
BUDGET IMPACT: X Yes No
4 4
FIRST AMENDMENT TO LEASE AGREEMENT
BETWEEN
KING COUNTY AND THE CITY OF KENT
AUKEEN DISTRICT COURT BUILDING
THIS FIRST AMENDMENT (the "Amendment") is entered into as of the date
fully executed below amending that certain Lease Agreement executed December 22,
2008 by and between KING COUNTY ("Landlord") and THE CITY OF KENT
("Tenant") for a portion of the Aukeen District Court Building located at 1210 South
Central Avenue in Kent, Washington (the "Lease").
WHEREAS, King County has temporarily relocated the operation of Aukeen
District Court from the Building located at 1210 South Central Avenue (the `Building")
because of the increased risk of flooding in the City of Kent from the Green River due to
the diminished capacity of the Howard Hanson Dam. Tenant continues to operate its
municipal court from the Building and requests use of additional Building space while
Landlord's Aukeen District Court is not operating in the Building.
NOW, THEREFORE, the Landlord and Tenant hereby agree and covenant as
follows:
1. Lease Terms Ratified. All terms and conditions of the Lease are included
herein by reference and hereby ratified and confirmed and remain in full force and effect
except as specifically amended or superseded by this Amendment. All terms which are
defined in the Lease shall have the same meaning herein.
2. Temporary Additional Premises. The Premises shall be temporarily
expanded to include the "Temporary Additional Premises" defined as Courtroom #1,
including approximately 600 square feet to be used two days per week, and two clerical
areas, including approximately 36 square feet to be used five days per week, as depicted
on the attached Exhibit A(the "Temporary Additional Premises").
3. Term. Tenant's use of the Temporary Additional Premises shall be on a
month-to-month basis commencing upon execution of this Amendment and subject to
termination by either party on thirty(30) days' advance written notice to the other party.
4. Base Rent and Additional Rent. Tenant's use of the Temporary
Additional Premises shall be subject to payment of(i) Base Rent in the amount of Three
Hundred Forty Dollars ($340.00) per month; and, (ii) Additional Rent for Tenant's pro-
rata share of utilities, janitorial service and other operating expense attributable to the
Temporary Additional Premises.
5. Alterations. Tenant's installation of furniture, fixtures and equipment or
any alteration, construction or improvement to the Temporary Additional Premises shall
Page 1 of 6
5 5
be subject to Landlord's prior written approval which shall not be unreasonably withheld.
Landlord hereby approves Tenant's installation of furniture, fixtures and equipment listed
on attached Exhibit B. At Tenant's request, Landlord has installed a magnetometer for
Tenant's temporary use in screening visitors to the Building during the term of this
Amendment. In addition, Landlord hereby agrees to reimburse Tenant for Tenant's cost
to provide screening personnel during the term of this Amendment for the hours of 8:00
am to 4:30 pm (Monday—Friday) at the hourly rate of$17-19.
6. Building Closure. Landlord reserves the right to close the Building in the
event of flooding or in Landlord's anticipation of possible flooding at Landlord's sole
discretion. Landlord shall notify Tenant in writing of such planned closure to the extent
reasonably possible. However, the parties acknowledge that flooding may create an
emergency situation whereby advance notice is not possible and the threat of flooding
may subside so that closure of the Building is not required. hi addition, Landlord shall
notify Tenant of its plans to reoccupy the Building to the extent reasonably possible but
no less than thirty (30) days in advance of said reoccupancy.
7. Entire Agreement. The Lease and all exhibits and attachments thereto as
specifically amended by this Amendment and all exhibits and attachments hereto
constitute the entire agreement between the parties, which supersede all prior agreements
and understandings related to the Premises and the Building. This Amendment may be
executed in multiple counterparts, each of which shall constitute an original, but all of
which taken together shall constitute one and the same agreement.
Page 2 of 6
6 6
IN WITNESS WHEREOF, the parties hereto have executed this First
Amendment, which shall take effect on the last date signed below.
LANDLORD: TENANT:
KING COUNTY CITY OF KENT
By: By:
Print Name: Print Name:
Its: Its:
Date: Date:
APPROVED BY CUSTODIAL AGENCY:
By:
Date:
APPROVED AS TO FORM:
By:
Timothy Barnes, Senior Deputy Prosecuting Attorney
Page 3 of 6
7 7
STATE OF WASHINGTON )
ss.
COUNTY OF KING )
I hereby certify that I know or have satisfactory evidence that Suzette Cooke is the
person who appeared before me, and said person acknowledged that she signed this
instrument, on oath stated that she is authorized to execute the instrument on behalf of the
City of Kent as its Mayor, and such execution to be the free and voluntary act of such
party for the uses and purposes mentioned in the foregoing instrument.
STATE OF WASHINGTON )
: ss.
COUNTY OF KING )
I hereby certify that I know or have satisfactory evidence that
is the person who appeared before me, and said person
acknowledged that he/she signed this instrument, on oath stated that he/she is authorized to
execute the instrument on behalf of King County as its , and
such execution to be the free and voluntary act of such party for the uses and purposes
mentioned in the foregoing instrument.
Page 4 of 6
8 8
Exhibit A
I
i
E
f
Page 5 of 6
9 9
Exhibit B
Landlord hereby approves Tenant's installation of the following furniture, fixtures and
equipment.
Computers:
Courtroom #1 —Judge's bench
Courtroom#1 —clerk's area
Window #3
Printer/File Room
Designated Clerical Area-2
Telephones:
Security Desk
Window #3
Printer/File Room
Protem Office
Courtroom #1
Designated Clerical Area
Lunchroom
Page 6 of 6
10 10
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11 11
FINANCE
R. J. Nachlinger, Director
Phone:253-856-5260
KENT Fax: 253-856-6255
W A S I-,IN G 7 o H Address: 220 Fourth Avenue S.
Kent,WA. 98032-5895
DATE: January 13, 2010
TO: Kent City Council Operations Committee
FROM: R. J. Nachlinger, Finance Director
THROUGH: John Hodgson, Chief Administrative Officer
SUBJECT: 2010 Pre-Annexation Budget
MOTION: I move to recommend Council approve the 2010 Pre-Annexation budget.
SUMMARY: Authorization is requested to approve the 2010 Pre-Annexation budget totaling
$1,276,948 and to increase the employee full-time equivalent (FTE) count by 15.5.
BUDGET IMPACT: Increase 2010 budget by $1,276,948.
BACKGROUND: Per RCW 82.14.415, the City may receive a sales tax credit of up to 0.2% of
the 6.5% state sales tax to help provide, maintain, and operate municipal services within a newly
annexed area of 10,000 population or more. This is not an additional tax to a consumer but
instead a credit against the states sales tax. The tax is for cities that annex an area where the
revenues received do not offset the costs of providing services to the area. The credit is available
only up to the amount needed for the shortfalls due to annexation and allows for all costs which
are reasonable and necessary for the annexation, including pre-annexation costs, to be charged
against it.
Kent Council Operations Committee Consolidating Budget Adjustment
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1114
•
KEN T
W A S H I N G T O N
FINANCE
R. J. Nachlinger,Director
Phone: 253-856-5260
Fax 253-856-6255
Address: 220 Fourth Avenue S.
Kent,WA. 98032-5895
DATE: January 19, 2010
TO: Kent City Council Operations Committee
FROM: R. J. Nachlinger, Finance Director
THROUGH: John Hodgson, Chief Administrative Officer
SUBJECT: Write-offs for 2009
MOTION: I move to recommend that the Operations Committee authorize the write-offs of
miscellaneous accounts receivable, utility billing and permit charges totaling $47,342.55 for
accounts from 2009.
SUMMARY: The Washington State Auditor's Office has recommended that the City write-off
uncollectible accounts receivables that are over one year old. The write-off request is for
$47,342,55 on uncollectible accounts from 2009.
BUDGET IMPACT: These is no budget impact resulting from these write-offs as the amount
has been fully reserved as a bad debt in previous years.
DETAIL: Public Works write-offs $ 44,223.29
Parks write-offs $ 750.00
LID write-offs $ 2,369.26
Total write-offs $ 47,342.55
14 14
2009 Write-offs
Public Works Accounts Receivable Write-offs:
DATE CUSTOMER AMOUNT SERVICE Inv.#
6/12/03 Owest Communications- Legal Settlement 3,528.15 Pac Hwy HOV Lanes RI 163
6/12/03 Owest Communications- Legal Settlement 3,457.98 1 st/4th Ave. N. Joint Trench RI 163
7/11/03 Owest Communications- Legal Settlement 15,905.00 Pac Hwy HOV Lanes RI 233
11/12/03 Qwest Communications- Legal Settlement 1,755.00 Pac Hwy HOV Lanes RI 696
11/12/03 Qwest Communications- Legal Settlement 3,130.00 Pac Hwy HOV Lanes RI 697
12/16/05 V. Ward -City Attorney's Ofc recommendation 12,400.00 Environ. Preserv. Fines RI 4040
06/11/08 Shannon Ridge/write-off bal. - Legal Settlement 4,047.16 Bio-Diesel Spill Clean Up RI 10951
Total Public Works AR Write-offs: $44,223.29
Parks Accounts Receivable Write-offs:
DATE CUSTOMER AMOUNT SERVICE Inv.#
Fall 2007 J. Posanke-John L. Scott- KMS 125.00 Youth Sponsor-Commons RI 15442
Fall 2007 P. Tietz-John L. Scott- KMS 125.00 Youth Sponsor-Commons RI 15443
Fall 2007 The Rodocker Group 125.00 Youth Sponsor-Commons RI 15444
Fall 2007 Nicole Yomothy 125.00 Youth Sponsor-Commons RI 15445
Winter 2008 Nicole Yomothy 125.00 Youth Sponsor-Commons RI 15445
Winter 2008 Help-U-Sell Solutions -Mail returned/no forward 125.00 Youth Sponsor-Commons RI 15446
Total Parks AR Write-offs: $750.00 City Attorney's Office Recommendation
Total AR Write-offs: $44,973.29
LID Write-offs:
DATE CUSTOMER AMOUNT Charges LID#
9/3/08 Military Rd Investments LLC/Poulsbo RV 1,808.17 Penalty 353-051100
9/3/08 Military Rd Investments LLC/Poulsbo RV 561.09 Delinquent Interest 353-051100
Total LID Write-offs: 2,369.26 City Attorney's Office Recommendation
TOTAL - 2009 WRITE-OFFS: $47,342.55
15 15
City of Kent, Washington
Summary Financial Report
KENT
WASH IN G T O N
As of November 30, 2009
16 16
City of Kent
MONTHLY FINANCIAL REPORT
Table of Contents
Executive Summary and Graphic Analyses
Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
General Fund Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
General Fund Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
PropertyTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
SalesTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Utility Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Building Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Plan Check Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Recreation Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Fines And Forfeitures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Water Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Sewer&Drainage Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Golf Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Golf Operating Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
CURRENT BUDGET ANALYSIS AND FORECAST
General Fund Analysis and Forecast . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Street Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Lodging Tax Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Youth/Teen Programs Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Capital Improvement Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Criminal Justice Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
INTERNAL SERVICE FUNDS PROFIT AND LOSS
Equipment Rental&Fire Equipment Replacemen. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Central Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
Information Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Unemployment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
Workers Compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
Health Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
LEOFF 1 Retirees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
Liability Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
Property Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
REVENUE AND EXPENSE SUMMARIES -System Reports
General Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
Special Revenue Operating Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
Debt Service Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
Water Utility Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
Sewerage Utility Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
Golf Course Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Internal Services-excluding Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
Street Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
Parks Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
Other Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
Technology Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Facilities Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Water Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56
Sewerage Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
17 17
January 13, 2010
City Of Kent
November 2009
Monthly Financial Summary
General Fund
Summary
Bottom Line — Revenue estimates are based on historical trends by line
item along with an economic forecast of the first two quarters trending
down and a recovery which began in the third quarter.
As anticipated early in the year, sales tax, building permits and plan check
fees are running substantially below budget. In response to that fact, we
have decreased the revenue and expenditure budgets by six million dollars
each.
We will continue to monitor our revenues and expenditures closely in
order to identify issues and immediately take action. For example, the City
made the difficult decision to lay off 28 employees this Fall, in addition to
eliminating 25 vacant positions.
Revenues
• The total revenues budget was reduced by $6 million. After that budget
adjustment, it is estimated that overall revenues will end about $3.4 million or
4.2% under the adjusted budget.
• The budget for sales taxes was reduced by $2 million. It is estimated that sales
tax collections will come in at $16.95 million, approximately $1.1 million or 6.2%
under the adjusted budget. Included in the estimated year-end collections is a
Streamlined Sales Tax (SST) supplemental payment of approximately $600,000.
This amount represents moneys owed to the City for underpaid SST quarterly
distribution payments. See page 5 for further discussion.
• Utility taxes are falling behind projections by $1,108,422 or 6.9%, mainly due to
the decline in Electric, Natural Gas and Garbage Utility Tax revenues. However,
the Water Utility Tax and Drainage Utility Taxes are over budget 48.9% and
15.4%, respectively.
• Interest income is projected to be down approximately $601,319 or 62.17%
below the adjusted budget due to the decline of interest rates and the cash
available to invest.
• Deterioration in the building industry and in land development has resulted in
decreased permitting fees. A budget adjustment was made to Building Permit
and Plan Check fees of $500,000 and $2 million respectively. Building Permit
fees are currently $189,587 or 15% below the adjusted budget. Plan Check fees
are currently $838,160 or 47.7% below the adjusted budget.
18 18
Expenditures
• A budget adjustment was done to reduce expenses by $6 million. Current
projections based on individual line item expenditure trends indicate ending the
year approximately $1,498,338 or 1.85% under the adjusted budget. The
projected savings is the result of implementing several cost-saving measures.
• Many cost-savings measures were implemented early in the year. City
employees agreed to a "roll-in" COLA as well as taking furlough days or reducing
benefits. In addition, the City froze vacant positions, delayed the replacement of
fleet vehicles, and cut various departmental operating expenditures. This saved
the City approximately $4 million.
• Even after the cost-saving measures were implemented, we have found the City
tapping into its fund balance. To restore the fund balance to the level at which
we began 2009, the Mayor has authorized to eliminate the remaining six months
of the fleet replacement allocation. The fleet allocations through June 2009 are
sufficient to cover the vehicle replacements for 2009 and 2010 due to the delay
in fleet vehicle replacements. This will save the general fund about $540,000 in
2009. In addition, the Mayor has suspended the City's and employees'
healthcare premium for November and December 2009. This will save the
general fund approximately $1.2 million in these two months. The year-end
expenditure estimates include these cost-savings measures.
• For the month of November, salaries were up by $900,000 totaling $4.6 million
compared to other months which averaged approximately $3.7 million. This
increase was the result of "cash outs' associated with labor contracts in addition
to severance and leave payouts due to the laid off employees. The salaries are
expected to be approximately $360,000 lower than average ($3.7 million) for
the month of December.
Fund Balance
• After implementing the additional cost-savings measures, the ending fund
balance projected for 2009 is about $4,903,521 or 6.2% of expenditures. The
final 2009 fund balance will be determined after all revenue and expenditures
accruals through February are recorded. Included in these accruals are two
months of sales and use tax, property taxes, utility taxes, admissions tax, grant
revenue and various state shared revenues to list a few.
Other Funds
• The Medical Insurance Fund must maintain a fund balance equal to two times
Incurred But Not Reported (IBNR). The Medical Insurance Fund has a fund
balance of more than five times IBNR. The fund will maintain a balance of
approximately four times IBNR, even with discontinuing the City's and
employees' healthcare premium for two months.
19 19
January 13, 2010
City Of Kent
Streamlined Sales Tax Supplemental Payment
Backaround
Historically retail sales and use tax for goods delivered was credited to the location
where the deliveries were made from, i.e. 'origin-based sourcing". Effective July
1, 2009, sales tax is credited to the location were deliveries are received, i.e.
"destination-based sourcing". This change was required in order for the state to
become a full member of the national Streamlined Sales and Use Tax Agreement
(SSUTA) and receive benefits which included the receipt of sales tax for certain
remote sales, e.g. the Internet, previously not subjected to sales tax.
This had a major impact on jurisdictions, such as the City of Kent, with significant
manufacturing and warehousing facilities. Accordingly, RCW 82.14.500 provides
that local governments are fully mitigated for losses attributed to this sourcing
change. The Department of Revenue determined the estimated quarterly losses
for the prior July 1, 2008, through June 30, 2009, and remitted these funds on the
last day of the following quarter. The City of Kent received a total of $4,321,937
for this period.
Explanation of Supplemental SST Payment
The Department of Revenue provided quarterly information at the individual
taxpayer level to each local government to provide an opportunity for review and
comment. The Finance Department reviewed this information and determined that
the City was underpaid by an estimated $600,000 for this period. These errors
and omissions were primarily comprised of two firms that had "early implemented"
the sourcing change as well as three firms that were inappropriately excluded from
the remittance for the 4th Quarter 2008. The Finance Department is confident that
the City is entitled to these funds because this represents compliance with statutory
requirements governing the payment, collection and distribution of sales and use
tax. Accordingly, these moneys were included in the budgetary estimates for 2009.
Finance staff and the Mayor's office are actively engaged with Department of
Revenue (DOR) and the Office of Financial Management (OFM) to ensure the City
receives the moneys owed to them. The Finance Director, along with the City's
lobbyist Doug Levy, will be attending a meeting on Friday, January 22, 2010, with
the Assistant Director of DOR and Jim Justin from Association of Washington Cities
(AWC).
20 _ 20
GENERAL FUND REVENUES
14,000,000
I \
I �
10,0000W
8,000,wo
\
4(300,000
2,W0,W0
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
MONTHLY BUDGET VS ADJUSTED ACTUAL '..
L 098U0 -+ OBACT
JAN FEB MAR APR MAY JUN Jul, AUG SEP PC I' NOV DEC
09 BUD 4,141,813 4,227,962 5,270,999 13,803,089 7,0IR516 6,673,A4 4,160,065 4,074,612 4,829,039 13,955,53E 6,525,345 5,019,603
09 ACT 3,426,617 3,925,089 4,499,853 13,563,377 7,404,158 3,823,279 3,350,992 2,89R369 4,244,687 12,976,713 7,654,593 0 j
,1- (715,196) (302,873) (771,146) (219,712) 385,642 (2,850,425) (909,073) (1,176243) (584,351) (978,825) 1,129,048 0
POT 9f- 47.1% .72% -14.6% -17% 5.5% -427% -19.4% -289% -12.1% .7.0% 17.3% A0%
GENERAL FUND REVENUES
90,000,000 ---
so' oo,Wo _ __._..___._—_ ________.-.__._._._._.__ ..
70,000,000 _.__—_ yte
00,oWAOO
KOWA00
rr.
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CUMULATIVE BUDGET VS ACTUAL
—09BUD —�09ACT'
JAN FEE MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
09 BUD 4,141,913 9,369,775 11,640,774 27,445,863 34,464,379 41,138,093 45,295,148 49,372,760 54,201,798 69,157,336 74,682,891 79,702,494
09 ACT 3,426,617 7,351,706 11,551,559 25,416,936 32,821,094 36,644,373 39,995,365 42,993,734 47,138,421 60,115,134 67,769,727 0
tl- (715,196) (1,019,069) (1,789,215) (2,028,927) (1,643,295) (4,493,710) (5,302,783) (6,479,026) (7,063,377) (8,042,202.) (6,913,154) 0
PCi•+1- -17.3% -12.2% -13A% .24% 4.8% .109% -119% -13.1% -13.0% -11.8% -9.3% OA%
21 21ii
GENERAL FUND EXPENDITURES
----------- --
6,000000 w
5,000,000 I
000,00
3,000,000 --
2,000,000 ----
I
o —
I
JAN FEB MAR APR MAY JUN JUL AUG SEP GOT NOV DEC
MONTHLY BUDGET VS ADJUSTED ACTUAL
r-7 09 BUD �---09ACT
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
09 BIND 6,267,671 6,177,614 6,460,638 6,437,3e 6,859,721 7,331,001 7,08,572 6,550,035 6,503,103 5,919,827 7,025,691 7,449,198
09 ACT 6,572,235 6,890,166 6,733,07-1 6,888,246 7,656,197 6,436,420 7,346,233 6,509,549 5,78Q859 6,322,583 6,609,794 0
+l- 304.561 713,152 272,436 450,882 796,476 (894,581) 297,661 (42,186) (722,244) 402,756 PH5,897) 0
PC •f 4.9% 11.5% 4.2% 70% ❑&A -122% 42% -0.6% -11.1% 6A% -59% ob%
GENERAL FUND EXPENDITURES
90,000,000 -
7CM0,000
60,000,000
20,0oo,00B �,,.
o -
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CUMULATIVE BUDGET VS ACTUAL
a-09BUD -_o--09ACT..
JAN INB MAR APR MAY JUN JUL AUG SLIP OCT NOV DEC
09 BUD 6,267,671 12,445,285 18,905,923 251343,287 32,203,008 39,534,009 46,582,581 53,132,616 59,635,719 65,555,546 72,381,237 80,028,433
09 AC 6,572.,235 13,463,001 20,196,075 27,084321 34,740518 41,176J38 49,523,171 35,030,720 60,80,579 67,134,167, 73,743956 0
+F 304,561 1,017,716 1,290,152 1,741,034 2,537,510 1,642,929 11940,590 1,898,104 1,175,860 1,578,616 1,162,719 0
PCP+I- 4.9% 82% 6.8% 6,9% 7.9% 4.2% 4.2% 3A, 2,0% 21% 16% OU%
22 22'
PROPERTY TAX
12,0000D0 --
i
6000,000
4 �
J
4
T
1
IS
2,000,00) - --- - A ___..._.__._..1._--
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC '.
MONTHLY BUDGET VS ACTUAL
L 09SUD —'s-09AC{
JAN FEB MAR APR NAY JUN AIL APO SEP OCT NOV DEC
09 BUD 105 230,393 688,137 9,903,138 3,239,221 121,576 39,780 18,421 573,436 10,110,921 2,005,623 224,570
09ACT 1 200,782 676,712 10,603.543 2,246,287 111,218 84,243 119,481 304260 9,978,744 2,409,208 0
+{. (10B (29,613) (11,425) 700,405 (992,934) (10,356) 25,543 101,060 (272,M6) Q32,177) -103,585 0
POT+F -99.0% -12D%, 2.7% 7.1% .30.1% .SS% 43.5% 548.6% 475% -13% 20J% 0D%
PROPERTY TAX
II
25,000,000 - - — -- l
N
15,000,000 --
»�'.-.4.5�^flwtA.n.
10,000,000 ��
5,000,000
Ir
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CUMULATIVE BUDGET VS ACTUAL
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
09 BUD 105 230,500 918,637 10,821,775 14,060,996 14,182,572 14,241,272 14,259,693 14,833,109 24,944,030 26,949,653 27,174,223
09 ACT 1 200,983 977,495 11,48i 038 13,127,325 12,839,543 13,922,786 34,042,267 14,343,527 24,322,271 26,731,479 0
+/- (IN) (29,717) (41,142) 659,263 (333,671) MtL029) (319,486) (217,426) (489,582) (621,759) (218,174) 0
PUT# -99.0% -12.9% D.5% 6.1% -24% DA% -2.2% -15% -13% -2.5% .OS% 00%
23 23'
SALES TAX
2,500,000
2,000,000 -
I a ♦ ' \ I
\
600,000 .... _.__._ __._.. .
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
MONTHLY BUDGET VS ACTUAL
Oe eUO -.'�--09 ACTJ
JAN FEB MAR APR MAY JUN JUL AUG SEP OCF NOV DEC.
09BUD 1,151,522 1,652,500 1,952,436 1,041,539 1,424,925 2,069,236 1,235,681 1,574,320 1,990,666 1,027,676 1,131,122 1,914,703
WALL %D'708 1,301,660 1,569,062 780,036 1,034303 1,683,062 87C790 1,050,789 1,955,933 908,816 1,567,515 0
+)_ (226,811) (350,940) (383,374) (261,503) (388,622) (386,174) (364,891) (523,531) (34,733) (118,860) 436,393 0
PC -1- -197% -212% -19.6% -25.1% -273% .187% -293% -33.3% -19% -11.6% 39.6% 0.0%
SALES TAX
20,000,000 ____— —__._..__ _._. _...__._.
18,000,000 ---- ---......_-- ----
te,000.000 -----._-- ----..._
i
tz,000,000 �� '
•^
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CUMULATIVE BUDGET VS ACTUAL
JAN FEB MAR APR MAY JUN Jul, AUG SEP OCT NOV DEC
09 BUT 1,151,522 2,904,022 4,756,458 5,797,997 7,222,922 9,292,158 10,527,839 12,102,159 11,092,825 13,120,501 16,251,623 18,069,326
09 AC] 924,708 2226,368 3,795,430 4,575,466 5,611,769 7,294,831 8,165,621 9,216,410 11,172,343 12,081,159 13,648,674 0
+/- (226,814) (577,654) (961,028) (1,222.531) (1,611,153) (1,997,Y27) (2,M2,218) (2,885,749) (2,920,482) (3,039,342) (2,602,9119) 0
PCT N- -19.7% D006% -20.2% -21.1% -223% -215% -22.4% -23.9% -20.7% .20.1% -16,0% 0.0% j
24 24
UTILITY TAX
B000,000 -
Rw
601,01 - ----.-.__.-..-..---------__----1---------
40R000
200,000
0 __..__.._.. '..
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
MONTHLY BUDGET VS ACTUAL
'--+-09 BUD ----09ACT
JAN FEB MAR APR MAY JUN PJL AUG SEP OUT NOV DEC
09BUD 1,714,535 1,382,020 1,389,977 1,572,981 1,225,696 1,171,703 1,461,471 1,156,564 1,159,396 1,369,902 1,194,909 1290,320
09 ACT 1268,318 CJ41,054 L201,795 1,180,359 1,355989 1,W8,(4U 1,249,465 982,955 1,014,376 1,151,069 992,927 0
# (446,237) 159,034 H88,181) (392,624) 130,293 (163,063) (212,006) (173,609) (144,520) (219,833) (201,982) 0
PCTI/- -26.0% I15% -135% 15P% 10.6% 13,9% -14,5% ,15.0% .12,5% -16.0% 46.9% 0.0%
UTILITY TAX
18,000,000
� I
14,000,000
12,000,000 -' `.......
10,00,000
X m^°
6,000,000
41000,000
2,000 OW
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CUMULATIVE BUDGET VS ACTUAL
098U0__-m-p9 ACT
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
09 BUD 1,714535 3,096,555 4;186,532 6,059,515 7.285,211 8,456,914 9,918,385 11,074,949 12,234,345 13,604,247 14,799,156 16,079,476
09 ACT 1,269:318 2,809,3T2 4,011,167 5,191,526 6,547,515 7,556,155 9,805,620 9,798,575 10,903,451 11,934,520 12,947,447 0
'H- (446,217) (287,193) (475,365) (865,989) (737,696) (900,959) (1,112,765) (1,286,374) (1,430,894) (1,649,727) (1,951,709) 0
PCT+1- .260% -9.3% -106% -14.3% -10.1% -10.7% -112% -I1.6% -11.7% -12.1% -125% PP%
25 25
Building Permits 2009 vs 2008 Actual
Valuation by Month
nji
pol
ME
Note'.Previous 2008 values have been adjusted to
ex d nos cancel l ad perm its June 2009 actual was
...2me .zoos u,Zed bom original estimate.
JAN FEB AN APR MAY JUN JUL AUG SEP OCT NOV DEC
20� 9,5514]] 7 049NAP 7EiRl 190 16594,635 1EdEd 19 44,410,540 %.,5]] 14,359261' 4,631 051 5,123,934 2,519.419 2491 525
2G. 11 E220A66 EaSSE,393 621 11,]13,055 4,137,036 ],]10,12 6A462A5 6,756g640 10,693,665 6]99,615 1'631'560
- 1'6l (2,196,91O6) U,221a33) (3,661,51SE) (10A9l (36,703.413) b.PN 2) (],.A4]) 6A62,614 616661 (]4l
PCT ii- 17.51 .12% -16A% -2A.9% -71.1 -62.6% -9A% -52.9% 125.5% 13aOb -29.0%
Building Permits 2009 vs 2008 Actual
Year to Date Valuation
121000,000
pol
JAN FEB MAR APR MAY JUN JUL AUG SEP AM NOV NEG
Note'.Previous 2008 values have been adjusted to
ex clude cancelled p its. June 2009 actual was
...200e .zoos updated Tom original estimate.
JAN FEB MAR APR MAY GUN JUL AUG SEP OCT NOV DEC
20EN 9,5514]] 16'al. NODS 5'. 39,659,661 54F296960 96,70 1 106�246 No 122 Sai 12]A36A35 132,PAPNES 135,13.,]. 1WOOLU 313
2G. 11 E220A66 16,071,059 2 PN14,016 34nni 36164,157 466]4d264 54519,529 61'216g369 ]2,1]0,034 ]]969649 N601229
- 1'6l (529,]6]) (1,751A20) (6632,59)) (16,131 AM) (52,63I236) (53,]26,568) (61,329,015) (56266.401) (54d59),720) (55,335,559)
PCrw,- 17.5% 3.% -]8% -14aOb -29.]% -53.5% -09.6% -50.0% 43A% -01.Cb U)JOB
26 26
Number of Building Permits by Month 2008
2009 vs 2008 2009
160
140
120
100
80
60
40
20
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
June 2009 actual was updated from
original estimate.
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Oec
20M 93 76 74 114 114 131 137 90 76 112 62 44
2009 74 55 83 110 58 84 91 74 81 76 47
+/- (19) (21) 9 (4) (56) (47) (46) (16) 5 (36) (15)
PC +/- -20.4% -V.6% 12.2% -3.5% -49.1% -35.9% -33.6% -17.891. 6.6% -32.1% -24.2%
Number of Building Permits Year to Date 2008
2009 vs 2008 2009
1,200
1,000
800
600
400
200
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
June 2009 actual was updated from
original estimate.
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Oec
20M 93 169 243 357 471 602 739 829 905 1,017 1,079 1,123
2009 74 129 212 322 no 464 555 629 710 786 833
+/- (19) (40) (31) (35) (91) (138) (184) (200) (195) (231) (246)
PC +/- -20.4% -23.7% -12.891. -92% -19.39/6 -22.9% -24.91. -24.1% -21.5% -22.r/ -222%
v 27
BUILDING PERMITS
200,000 _-----.._...-----.._-
180,MG -- _____-__-._. '..
160,000
^A>>
140,000
60,000
4RWO __.-......_._._.___.
20,000 __._.._.____._.___
p
JAN FE8 MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
MONTHLY BUDGET VS ACTUAL '..
- +-096UD -----09AC71 '..
JAN PER MAR APR NWy FUN JUL AUG SEP OUT NOV OL'C '..
09 HUD 78,530 95,421 119.754 168,007 128,202 148,693 128,818 128,602 111,761 94,374 59,117 111,694
09AC'C 91,M9 81,726 92,889 136,443 63,379 113,062 175,823 RLn1 99,438 91,154 41,065 0
1/. 12,359 (13,695) (26,865) (31,564) (64,823) (35,631) 47,005 (44,278) (12,323) (3,220) (17,052) 0
PCT+/- 16.4% -14A% -224% -19,8% -50A% -24.0% 36.5% -34 P4 -I1.0% -3.4% -29.3% 00%
BUILDING PERMITS
1,600,000 .......
1,400A00 ._____________
1,200,000
soo,o60 '�
a
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CUMULATIVE BUDGET VSACTUAL
-_-09BUD -z--09ACT
JAN PLB MAR MR MAY AN JUL AUG SEP OCT NOV DEC
09 BUD 78,530 173,951 293,705 461,712 599,914 738,607 867,425 996,027 1,107,788 1,202,162 1,260,279 1,371,963
09 ACT 91,389 173,115 266,004 402.447 465,826 578,9M 754,711 839,035 938,4Y3 1,029,627 1,070,692 0
*I- 12,859 (836) (27,701) (59,265) (124,089) (159,719) (112,714) (156,992) (169,315) (172,335) (199,587) 0
PCT+(- 16.4% -05% 44% .12,8% -210% -21.6% -13,0% -1.5,8% -153% -14A% -15.0% 0.0%
28 28'
PLAN CHECK FEES
400,000
wry a`
200,000
w
ww �^
w w
m.-
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DECI.
MONTHLY BUDGET VS ACTUAL
-+-08BUD -.w--08 ACT
JAN FEB MAR APR MAY JUN JUL AUG SEP OUT NOV DEC
09 Sul) 104,966 173,398 139:117 210,802 144,339 132,400 173,973 229,151 121,447 146,514 81,317 98,314
09AC'1' 61,445 86,697 183,012 97,089 58,859 98,593 78,559 75,501 86,381 50,020 42,309 0 j
+/- (43,521) (86,701) 44,695 (113,713) (85,480) (133,807) (95,415) (153,650) (34,866) (96,494) (39,203) 0
PC'C+(- -41.5% -50.0% 323% -53.9% -522% -57,6% -54,8% -67.1% -28.7% .65.9% -48,3% OA%
PLAN CHECK FEES
4,000,000
3,500,000
3,000,000 - _ ......._._.__._
i
2,000,000
t,50O00O - �
w-
r�
600A00 "•`���„�
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CUMULATIVE BUDGETVSACTUAL
-+-•09BU0 ^a-09ACT
JAN FEB MAR APR MAY TUN JUL AUG SEP OCT NOV DEC
09 BUD 104,966 278,364 416,701 627,503 771,842 1,004,242 1,178,215 1,407,366 1,528,813 1,675,327 1,756,844 1,855,158
09 ACT 61,445 148,142 33),174 428,263 437,122 585,715 W,273 739,774 82.6,355 876,375 918,684 0
+/- (43,521) (130,222) (85,527) (199,240) (284,720) (418,527) (,1]3,942) (667,592) (702,458) (798,952) (838,160) 0
PCT+t- -0L5% 46.8% -20.5% -3111% AA9% 41,7% -436% 47,4% -D'% -47,7% 427% PAC
29 29
RECREATION FEES
250,000 - ----__.__
\
150,000
5 / \
0 r7r I
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC '...
MONTHLY BUDGET VS ACTUAL '..
-+-09 BUD 09 ACTT
3AN FEB MAR APR MAY XN TU6 .AUG SEP OCT NOV DEC
09 BUD 196417 223,236 224,525 74,130 93,865 149,169 183,164 t47,327 72,909 58,018 71,698 38,010
09 ACT 168:135 160,484 185,209 30,604 63,396 102,524 155,239 122.400 52,266 49,827 65,719 0
+1- (28,262) (62,752) (39,316) (23,526) (20,479) (46,645) (27,925) (24927) (20.643) (8,191) (5,979) 0
PC], I- -14A% -28A% -17J% -313% Q4Y°a -313% .15,2% -16.9% -28,3% 441% 43% 0.0%
RECREATION FEES
- --'
i10001DDD ._...
400,000
200,000
0
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CUMULATIVE BUDGET VS ACTUAL - '...
�-09 B -1-1-09 ACT
JAN FEE MAR APR MAY JUN JUL AUO SEP OCT NOV DEC
09 BUD 196,417 419,653 6.44,179 719,309 802,173 951,142 1,134,506 1,281,933 1,354,742 1,412,760 1,484,453 1,522,469
09 ACT 168,155 329,639 513,848 564,452 627,838 730,362 815,601 1,008,001 1,060,267 1,110,094 1,175,813 0
-1- (28,262) IS[,014) (130,330) (153,956) (174,335) (220,980) (248,905) (273,832) (294,475) 1302,666) (308,645) 0
IT+f- 44.4% -217% -202% -2L4% -213% -232% -21.9% -21AR, -21.7% -2L4% -2D.9% 00%
30 30
FINES & FORFEITURES
_..._..__..._...._._._......_..--- ----
140X0
aSwo
-a
40,000
0
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC '...
MONTHLY BUDGETVS ACTUAL '...
-s-.098UD -sr^09 ACT
)AN FEB MAR APR MAY JUN lull AUG SEP OCT NOV DEC
09➢UD :34,194 136,402 I57,900 136,192 152,093 142,004 143,466 168,369 128,220 139,511 135,076 133,915
09 ACT 107:918 15F,547 140,638 141984 109,153 118,168 147,116 115,182 120,998 119,170 119,106 0
+1- (26,276) 21,145 (17,262) 5,795 (42,940) (23,836) 3,650 (55,137) E,422) (20,341) (15,970) 0
PCT-I- -19.6% 15.5% -109% 4.3% -28.2% -16,9% 25% -31.6% -5,8% -14.6% -11,9% 0.0%
FINES & FORFEITURES
1,11,10
� I
"B I
1,2W,000 - -
.e ro-
ys
400,000 `®
a n
200,000
0
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CUMULATIVE BUDGET VS ACTUAL '...
r 09-BUD -.-09 ACT
JAN FEB NN APR ANY JUN JUL AUG SEP OCl NOV DEC
09 BUD 134,194 270,596 428,496 564,689 716,781 858,785 1,002,231 1,170,620 1,198,840 1,438,351 1,573,427 1,707,362
09 ACT 107,919 265,465 406,103 548,090 657,243 775,411 922,527 1,037,709 1.158,507 1,277,677 1,396,783 0
+!- (26,276) (5,131) (22,393) (16,598) (59,539) (83,374) (79,724) (132,911) N40,333) (160,674) N76,64) 0
PtF-l- -19,6% 4,9% .52% VS% -9.3% -9]% -8.0% -I I,IF, -10.8% -11.2% -112% 00%
31 31I
WATER OPERATING REVENUES
i
400,000 _---..____ __�._ ..._
200,000
i
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
MONTHLY BUDGET VS ACTUAL ''...
a 09 BUD
JAN FEB MAR APR MAY JUN JUL AUG SEP GOT NOV DEC '..
09 BUD 992,280 733,303 755,122 761,665 1.010,779 1,20%111 Ip34,038 3,340,012 1,547,635 913,091 992,728 746,739
09ACT 594,692 528,984 760,386 553.790 709,743 1,197,565 1,514,321 1,524,969 1,740,906 926,194 928,050 0
+I- (197,588) (2(g,319) 5,264 (207,875) (301,036) (7,546) 110,283 184,957 193,171 13,103 35,322 0
PCT+f- -249% -279% 0.7% 47.3% -29.8% -0.6% 73% 13S% 12,5% 1.4% TWA 0.0%
WATER OPERATING REVENUES
14,000,000 --._._..._.___._..-...__..._
12.000.000 ---....._......_....._....-__-_.---
10,000,000
-
I p,-
0 ----- --- ............_.----__-_--
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CUMULATIVE BUDGET VS ACTUAL '..
.... .09........ •-c-•09ACT '..' �-•09 BUD_--- '.
JAN FEB S,AR APR MAY JUN JUL AUG SEP OCT NOV DEC
09 BUD 792,280 1,525,583 2,280,705 3,042,370 4,053,149 3,259,260 6,692,299 8,032,310 9,579,945 10,493,036 11,385,764 12,132,503
09 ACT 594,692 1,123,676 1,834,062 2.437,852 3,147,595 4,345,160 .5,889,481 7,414,450 9,10,293 10,081,430 11,009,50 0
r/- (197,688) (401,907) (396,643) (604,512) (905,554) (913,J00) (902,917) (617,860) (424,689) (411.586) (376,264) 0
POT I- -249% 86.3% -17,4% -099% -223% -114% -12.0% -7.7% 44% -39% -33% 0.0%
32 32i
SEWER AND DRAINAGE OPERATING REVENUES
0
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
MONTHLY BUDGET VS ACTUAL
1 -+-09 BUD -x-09 ACT,.I
JAW FEE MAR APR MAY JUN JUL .ADD SOP OCT NOV DEC K
09BUD 2,983,489 2,341 302 2,429911 2,402,665 2,556,349 2,411,830 2,695,943 2,497,190 2,635,698 2,430,246 2,573$61 2,311,148
09 ACT 3,060,619 2,198,240 2,303V77 2,543,481 2,709,309 21624,268 2,818,890 2,572,753 2,925,267 2,500,227 2,914,321 0
+l- 77,131 (143,062) (125,934) 140,816 152,961 212,438 122,947 75,563 189,569 69,981 240,560 0
PETq- 2,6% .&1% -52% 5.9% 6L% 8.8% 4.6% 3.0% 7.2% 2.9% 9.3% R0%
SEWER AND DRAINAGE OPERATING REVENUES
35,000,000
25,000,000 _..___ _-
a-
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
CUMULATIVE BUDGET VS ACTUAL
-i-09 BUD --09 ACT..
JAN HE MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
09BUD 75 2,983,498 5,324,790 7, 4,701 10,157,366 12,713.714 15,125,544 17,821,487 20,318,677 22,954,375 25,384,621 27,958,382 30,269,530
09AC'T 3,060,619 5,253,859 7,562,836 10,106,317 12,815,626 15,439,894 18,258,784 20,831,537 23,656,804 76,117,031 28,971,352 0
+f 77,131 (65,931) U9i 8Vu (51,049) 101,912 314,350 437,297 512,960 702,429 772,410 1,012,970 0
PCP+I- 2.6% -12% -25% .0.5% 0.9% 2.1% 2.5% 25% 3A% 3,0% 16% 0.0%
33 33
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35 35
GENERALFUND
BUDGET ANALYSIS
As of November 30, 2009
2008 2009 2009 2009
Actual Budget YTD Est Actual
Beginning Fund Balance 8,026,008 6,928,590 6,928,590 6,928,590
Revenues
Taxes:
Property 26,274,882 27,174,392 26,731 ,480 26,995,088
Sales Tax 18,441 ,319 18,066,326 13,648,674 16,950,779
Utility 15,123,986 16,079,477 12,947,446 14,971 ,055
Other 563,989 1 ,233,357 516,375 897,615
Licenses and permits 2,364,302 2,125,724 1 ,715,972 1,909,258
Intergovernmental revenue 8,070,203 7,377,517 6,652,977 7,319,996
Charges for services 3,915,160 3,915,303 2,590,813 2,965,772
Fines and forfeitures 1 ,516,748 1,707,360 1 ,398,715 1,618,921
Interest income 434,015 967,259 138,602 365,940
Fair Market Value Gain (Loss) (744)
Miscellaneous Revenue 1 ,093,083 1,055,771 1 ,433,638 1,671 ,909
Transfers In 1 ,912,765 1,173,095 1 ,265,525 1,813,868
TOTAL REVENUES 79,709,707 80,875,581 69,040,216 77,480,202
Expenditures
Salaries & Benefits 61,877,007 63,541,467 59,004,380 63,442,940
Supplies 3,302,919 2,651 ,342 2,455,230 2,558,976
Services & charges 21,930,658 21 ,878,996 19,845,310 20,950,955
Capital outlay 96,694 15,000 1,454 1 ,454
Cost allocation (6,767,221) (8,058,371) (7,473,075) (8,152,446)
Transfers Out 367,068 975,175 500,676 703,393
TOTAL EXPENDITURES 80,807,125 81 ,003,609 74,333,974 79,505,271
Net Revenues less Expenditures (1,097,418) (128,028) (5,293,758) (2,025,069)
Ending Fund Balance 6,928,590 6,800,562 1 ,634,832 4,903,521
Target for Contingency 8,044,006 8,002,843 6,382,952 6,382,952
Difference (1,115,416) (1 ,202,281) (4,748,121) (1 ,479,431)
8.6% 8.5% 6.2%
36 36
CURRENT BUDGET ANALYSIS
STREET FUND
November 30,2009
2008 2009 2009 2009
Actual Budget YTD Est Actual
FINANCIAL RESOURCES
Beginning Fund Balance 493,587 52,354 (1,020,724) (1,020,724)
Intergovernmental Revenue
Fuel Tax-Unrestricted 2,088,074 2,164,231 1,719,883 1,898,088
Property Tax-Annexed Streets (203) (203)
Utility Taxes
Water 86,548 77,871 108,957 117,678
Sewer 190,420 201,210 184,267 200,698
Drainage 89,910 98,511 104,638 113,688
Electric 574,586 1,133,146 909,436 1,012,961
Gas 126,984 563,836 323,568 510,631
Garbage 125,412 258,374 189,128 207,600
Telephone 441,438 879,400 664,484 828,395
Interest Income 9,453 133,739 2,786
Misc Revenues 95,100 95,100
Total Revenues 3,732,825 5,510,318 4,299,257 4,987,422
TOTAL RESOURCES 4,226,412 5,562,672 3,278,533 3,966,698
EXPENDITURES&TRANSFERS
Debt Service
PW Trust Fund Loan 548,244 657,777 556,199 657,777
LTGO Bonds 1999 70,198
LTGO Bonds 2000 336,506 332,005 29,158 332,005
LTGO Bonds 2002 649,628 646,919 129,169 646,919
GO Refund (96)2004 130,153 106,884 28,416 106,884
LTGO/Taxable Bonds 2003 42
GO Refund 2005(93,95,00,96TF) 37,875 37,678 16,404 37,678
LTGO Bonds 2008 27,172 358,824 177,436 358,824
LTGO Bonds 2009 31,892 31,892
Total Debt Service 1,799,818 2,171,979 936,782 2,171,979
Effective Transportation System
Ooeratina Costs
Street Utility Operations 302,944 121,472 1,724,961 1,994,961
Street Tree Maintenance Program 223,563 237,856 202,652 226,331
Engineering Services Allocation 673,989 423,989 221,482 423,989
Total Operating Expenditures 1,200,496 783,317 2,149,097 2,645,281
Arterials
Hwy 99 HOV Lanes-Phase 1 (1,970,466)
Hwy 99 HOV 240th-252nd 269,147
Hwy 99 HOV 252nd-SR516 1,701,319
4th Avenue North Improvements 1,500,000
2nd Avenue Pedestrian Improvements 332,000 332,000 332,000
84th Avenue Rehabilitation/EVH SR 167 489,000 489,000 489,000
Central Avenue Pavement Rehabilitation (476,383)
Total Arterials 1,023,617 821,000 821,000 821,000
37 37
CURRENT BUDGET ANALYSIS
STREET FUND
November 30,2009
2008 2009 2009 2009
Actual Budget YTD Est Actual
Intersection Improvements
116th&SE 248th Street Improvements (277,827)
LID 329 Willis&74th Ave 572,520
124th Avenue Improvements (75,000)
248th Street Improvements (75,000)
LID 361 -272nd Extension 26 26 26
Willis&Central Avenue 600,000
124th&SE 248th Street Improvements (250,000)
Total Intersection Improvements 494,693 26 26 26
Other Improvements
Traffic Lighting&Safety
Transportation Master Plan 450,000
Street Striping Program 89,000
Transit Now Partnership Program 260,000
Neighborhood Traffic Control 75,000
Alternative Modes& Paths
Sidewalk Rehabilitation (41,235) (6,671) (6,671) (6,671)
Kent Shuttle Service 35,000 35,000 35,000 35,000
Misc Projects
Asphalt Overlays/Slurry Seal Program (8,115)
Pavement Rating Survey 15,000 15,000 15,000 15,000
SR 167 Study (96,138) 9,375 9,375 9,375
Neighborhood Demos (50,000)
LID 353 224th-228th Corridor (650,925) (650,926) (650,925)
Aerial Flight 35,000 35,000 35,000
Clark Lake Estates 6,671 6,671 6,671
Event Center Floodplain Mitigation 641,550 641,550 641,550
Total Other Improvements 728,512 85,000 84,999 85,000
Total Effective Transportation System 3,447,318 1,689,343 3,055,121 3,551,307
TOTAL EXPENDITURES&TRANSFERS 5,247,136 3,861,322 3,991,904 5,723,286
Change In Fund Balance (1,514,310) 1,648,996 307,353 (735,864)
Total Ending Fund Balance (1,020,724) 1,701,350 (713,370) (1,756,588)
38 38
CURRENT BUDGET ANALYSIS
LODGING TAX OPERATING FUND
As of November 30,2009
2008 2009 2009 2009
Actual Budget YTD Est Actual
BEGINNING FUND BALANCE 204,964 246,908 267,058 267,058
REVENUES
Lodging Tax 207,066 185,000 136,358 152,185
Interest Income 6,028 5,500 1,592 1,737
Total Revenues 213,094 190,500 137,950 153,922
Total Resources 418,058 437,408 405,008 420,980
EXPENDITURES
Seattle Southside Visitor Services 120,000 120,000 100,000 120,000
Tourism Unallocated 12,500 20,000 3,500 5,000
Tourism Chamber 18,500 19,000 18,500 18,500
Total Expenditures 151,000 159,000 122,000 143,500
Transfers Out 31,000 31,000 31,000
TOTAL EXPEDITURES AND TRANSFERS 151,000 190,000 153,000 174,500
Change in Fund Balance 62,094 500 (15,050) (20,578)
ENDING FUND BALANCE 267,058 247,408 252,008 246,480
39 39
CURRENT BUDGET ANALYSIS
YOUTH/TEEN PROGRAMS OPERATING FUND
As of November 30, 2009
2008 2009 2009 2009
Actual Budget YTD Est Actual
BEGINNING FUND BALANCE 284,753 170,594 127,772 127,772
REVENUES
Utility Taxes:
Water 25,965 23,361 32,687 35,304
Sewer 57,126 60,363 55,280 60,305
Drainage 26,973 29,553 31,391 34,245
Electric 300,330 339,944 272,831 303,888
Gas 101,763 163,499 97,071 132,199
Garbage 66,799 77,513 56,738 73,017
Telephone 231,733 238,788 199,345 224,938
Interest Income 11,550 10,474 1,805 1,884
TOTAL REVENUES 822,240 943,495 747,148 865,780
TOTALRESOURCES 1,106,993 1,114,089 874,920 993,552
EXPENDITURES
Valued Government Services
Transfer Out - General Fund Teen Programs 862,220 773,095 865,525 865,525
Transfer Out - Parks Capital Projects 50,001
Teen Golf Program 42,000 42,000 42,000 42,000
Transfer Out - GF Aquatics 25,000
TOTAL EXPENDITURES (TRANSFERS) 979,221 815,095 907,525 907,525
Change In Fund Balance (156,981) 128,400 (160,377) (41,745)
ENDING FUND BALANCE 127,772 298,994 (32,605) 86,027
CURRENT BUDGET ANALYSIS
40 CAPITAL IMPROVEMENT OPERATING FUND 40
INCLUDING BOTH PORTIONS OF ESTATE EXCISE TAXES
November 30,2009
2008 2009 2009 2009
Actual Adj Budget YTD Est Actual
TOTAL BEGINNING FUND BALANCE 3,367,487 1,295,413 1,125,438 1,125,438
REVENUES AND OTHER FINANCIAL SOURCES
Sales Tax 5,962,626 6,318,805 4,156,448 4,581,087
Real Estate Excise Tax 1,476,575 2,317,368 776,305 1,015,479
Real Estate Excise Tax- 2nd Qtr Percent 1,476,575 2,317,368 776,305 1,015,479
Real Estate Excise Tax- State 272,364 110,365 110,365
Interest 121,616 276,230 15,429 16,832
TOTAL REVENUES/OTHER FINANCIAL SOURCES 9,309,756 11,229,771 5,834,851 6,739,241
TOTAL RESOURCES 12,677,243 12,525,184 6,960,289 7,864,679
EXPENDITURES (TRANSFERS)
Debt Service
SubledgerTitle
Non-Voted Debt Service 96,462 65,000 15,132 65,000
LTGO Bonds 1999 286,176
LTGO Bonds 2000 1,579,429 1,583,007 139,027 1,583,007
Valley Communications 250,479 250,630 190,229 250,630
LTGO Bonds 2002 509,222 510,129 101,856 510,129
LTGO/Taxable Bonds 2003 666,268 666,687 76,843 666,687
GO Refund (96) 2004 1,381,578 1,134,584 301,638 1,134,584
GO Refund 2005 (93,95,00,96TF) 63,254 62,924 27,396 62,924
LTGO Bonds 2006 718,000 910,000 255,000 910,000
Golf Debt Service 260,000 260,000 238,333 260,000
LTGO Bonds 2008 63,101 1,054,816 424,384 1,054,816
GO Refund 2009 (Part 1999) 121,438 121,438
Event Center Debt Service 679,461 2,458,816
Subtotal Debt Service 5,873,968 6,619,215 2,449,299 9,078,031
Safe Community
Fire - Replacement Radio Fund 400,000
Fire Equipment 300,000
Fire - Breathing Apparatus 150,000
Fire - Replacement Fire Hose 14,999
Fire - Exhaust Systems (2) 57,551
Fire - Sleeping Quarters/Restrooms 200,000
Fire - Security Fences 62,000
Police - Corrections-Camera Upgrade/Renovations 30,000
Police - Satellie Proc Traffic NOI's/MDC Replacmnts 125,000 125,000 125,000
Police - HQ Livescan 25,000
Subtotal Safe Community 1,239,550 125,000 125,000 125,000
Valued Government Services
Citywide Aerial Flight/Annexation Study 7,000
Grant Matching- Land Acquisition (75,000)
East Hill Park Land Acquisition 1
Park Development- REET
Rive nvalk/Riverview Park Development 438,853
West Fenwick Renovations 500,000
Demolition of Rental Houses 15,000 15,000 15,000
West Hill Park Development 35,000 35,000 35,000
Park Lifecycle Repairs and Renovations 250,000 250,000 250,000 250,000
CURRENT BUDGET ANALYSIS
41 CAPITAL IMPROVEMENT OPERATING FUND 41
INCLUDING BOTH PORTIONS OF ESTATE EXCISE TAXES
November 30,2009
2008 2009 2009 2009
Actual Adj Budget YTD Est Actual-
Lifecycle-Play Equipment 60,000 45,000 45,000 45,000
Lifecycle- Ballfields 25,000
Lifecycle-Irrigation 25,000 25,000 25,000 25,000
Adopt-a-Park 35,000 35,000 35,000 35,000
Clark Lake Outfall 8,000
Glenn Nelson Park Improvements 50,000 50,000 50,000
Lake Fenwick Park Improvements 100,000 100,000 100,000
Events Center (Lifecycle) 300,000 300,000 300,000 300,000
Parks Planner (5,105)
Aquatic Center Land Acquisition and Plan 1,000,000
Urban Forestry 5,000
Eagle Scout Projects 25,000 25,000 25,000 25,000
228th Corridor Park/Trailhead 10,000
Life Cycle- Infield Soil 25,000 25,000 25,000 25,000
Master Plans 25,000
Uplands Playfield Parking/Stre 25,000 50,000 50,000 50,000
General Government Projects
Roof Repairs 260,000 260,000 260,000
Replacement Furniture (Lifecycle) 25,000
Kent Pool Improvements
Senior Center Upgrades 40,000
City Hall Upgrades 25,000
Range Netting-(Golf Improvements) 25,000
Sealcoat Parking Lots 110,000
Miscellaneous Facilities Projects 40,000
ERP System Upgrade/Software Business Sys 500,000 300,000 300,000 300,000
Facilities Improvements
Neighborhood Programs (25,000)
Department Equipment 34,608
Resource Center Security Upgra (7,711)
CKCF Improvements (Study/Impr) 63,480 150,000 150,000 150,000
Shoreline Master Program 10,000
Police Patrol Remodel (13,637)
Downtown Gateways, Phase 2 100,000 325,000 325,000 325,000
Kent Parks Foundation 25,000 25,000 25,000 25,000
HVAC Lifecycle Replacements 175,000
Technology Projects 450,000 150,000 150,000 150,000
Aukeen Court Expansion 90,000
Major Entries into Kent 50,000
Industrial Land Study (2,506)
Misc Projects-Admin 2004 85,876
Performance Measures (13,506)
Cultural Center Study (22,854)
Traffic Study (2,937)
Economic Strategy (6,275)
Subtotal Valued Government Services 4,438,287 2,165,000 2,165,000 2,165,000
TOTAL EXPENDITURES(TRANSFERS) 11,551,805 8,909,215 4,739,299 11,368,031
Change in Fund Balance (2,242,048) 2,320,556 1,095,552 (4,628,789)
TOTAL ENDING FUND BALANCE 1,125,438 3,615,969 2,220,990 (3,503,351)
42 42
CURRENT BUDGET ANALYSIS AND FORECAST
CRIMINAL JUSTICE OPERATING FUND
As of November 30, 2009
2008 2009 2009 2009
Actual Budget YTD Est Actual
BEGINNING FUND BALANCE 967,219 816,299 1,007,268 1,007,268
Revenues
Sales Tax - Local Option (1) 2,216,446 2,139,869 1,601,511 1,968,438
MVET - Basic & High Crime 260,957 230,320 288,956 300,063
MVET - Special Programs 86,137 77,832 71 ,619 72,181
Interest & Miscellaneous Revenues 19,311 3,865 2,718 2,990
Total Revenues 2,582,851 2,451 ,886 1,964,804 2,343,672
Transfers In 30,000
Total Resources 3,580,070 3,268,185 2,972,072 3,350,940
Expenditures
Law
Salaries & Benefits 514,384 658,446 634,861 683,560
Supplies 14,699 27,971 6,271 6,841
Services & Charges 41 ,438 8,840 21 ,942 25,435
Domestic Violence
Salaries & Benefits 206,456 225,475 199,369 216,759
Supplies 1,015
Services & Charges 7,939 8,136 8,251 8,996
Project Lighthouse
Services & Charges 25,000 25,195 25,195
Police
Salaries & Benefits 1,413,660 1,843,196 1,540,173 1,843,196
Supplies 43,681 45,726 25,887 29,526
Services & Charges 63,611 108,368 44,836 47,550
Capital Outlay 85,918
Total Expenditures 2,417,801 2,951 ,353 2,481,590 2,887,058
Transfers Out 155,000 216,500 216,500 216,500
Total Expenditures and Transfers 2,572,801 3,167,853 2,698,090 3,103,558
Increase (Decrease) In Fund Balance 40,050 (715,967) (733,286) (759,886)
ENDING FUND BALANCE 1,007,269 100,332 273,982 247,382
1) Council resolution allocated 11% of Criminal Justice sales tax to Domestic Violence.
43 43
Equipment Rental and Fire Equipment Replacement
As of November 30, 2009
2008 2009 2009 2009
Description Actual Budget YTD Est Actual
Beginning Working Capital 1,998,566 1,278,617 2,001,285 2,001,285
OPERATING REVENUE
Fleet Operations 2,389,005 2,774,314 2,545,513 2,776,838
Fleet Replacement 1,441,766 1,582,333 793,102 793,278
Fire Equipment Replacement 577,080 577,080 528,990 577,080
Interest Income 86,404 148,835 28,346 30,878
Total Operating Revenue 4,494,255 5,082,562 3,895,951 4,178,074
Other Income
Gain (Loss) On Sale Of Assets (53,488) 29,842 29,842
Misc Income 20
Transfers In 300,000
Total Other Income 246,532 29,842 29,842
Total Resources 6,739,352 6,361,179 5,927,078 6,209,201
Operating Expense By Division
Fleet Operations 4,014,473 5,046,546 2,584,347 3,000,658
Fire Equipment 131,364 1,096,378 38,989 917,523
Total Operating Expense 4,145,837 6,142,924 2,623,336 3,918,181
Operating Expense By Object
Salaries 599,390 652,730 597,344 652,978
Benefits 191,048 246,358 197,711 211,847
Supplies 1,379,655 1,475,708 876,227 955,884
Services 674,123 838,090 639,570 697,614
Capital Outlay 1,301,621 2,930,038 312,626 1,400,000
Cost Allocation (142) (142)
Total Operating Expense 4,145,837 6,142,924 2,623,336 3,918,181
Other Financial Uses
Transfers Out 645,727
Total Other Uses 645,727
Total Expenses and Uses 4,791,564 6,142,924 2,623,336 3,918,181
Net Change In Working Capital (50,778) (1,060,362) 1,302,457 289,735
Total Working Capital 1,947,788 218,255 3,303,742 2,291,020
44 44
Central Services
As of November 30, 2009
2008 2009 2009 2009
Description Actual Budget YTD Est Actual
Beginning Working Capital 23,730 18,863 18,863
REVENUE
Central Stores 223,224 301,459 135,660 147,886
Postage 269,857 305,095 203,630 245,672
Photocopy 150,541 (1,651) (1,651)
Total Revenue 643,622 606,554 337,638 391,907
Total Resources 667,353 606,554 356,501 410,770
EXPENSE
Central Stores 222,575 250,648 121,640 140,640
Postage 257,702 294,000 238,120 243,325
Photocopy 168,213 17,297 16,679 17,297
Total Expense 648,490 561,945 376,438 401,262
Net Operating Income (4,867) 44,609 (38,800) (9,355)
Ending Working Capital 18,863 44,609 (19,937) 9,508
45 45
Information Technology
As of November 30, 2009
2008 2009 2009 2009
Description Actual Budget YTD Est Actual
Beginning Working Capital 25,283 212,039 175,802 175,802
REVENUE
Contributions & Other 4,446,706 4,798,218 4,225,516 4,618,262
Total Revenue 4,446,706 4,798,218 4,225,516 4,618,262
Total Resources 4,471 ,989 5,010,257 4,401 ,318 4,794,064
EXPENSE
Data Processing
Salaries & Benefits 1 ,730,610 2,035,232 1 ,590,099 1 ,743,147
Supplies 67,599 33,024 24,081 26,520
Services and charges 1 ,077,835 1 ,338,877 1 ,188,007 1 ,337,267
Sub-total 2,876,044 3,407,133 2,802,188 3,106,934
Telecommunications
Salaries & Benefits 130,677 135,728 125,408 135,326
Supplies 55,433 19,502 7,109 10,364
Services and charges 381 ,724 399,681 322,375 378,546
Sub-total 567,833 554,911 454,892 524,236
Printing/Graphics/Cable TV
Salaries & Benefits 550,397 699,290 598,402 648,950
Supplies 74,817 97,480 57,180 62,378
Services and charges 227,096 215,414 122,582 213,804
Sub-total 852,310 1 ,012,184 778,164 925,132
Total Operating Expense 4,296,187 4,974,228 4,035,244 4,556,302
Net Income 150,519 (176,010) 190,272 61 ,960
Ending Working Capital 175,802 36,029 366,075 237,763
46 46
City of Kent
Facilities Fund
As of November 30, 2009
2008 2009 2009 2009
Description Actual Budget YTD Est Actual
Beginning Working Capital (82,936) (1 ,834) 153,696 153,696
Operating Revenue
Rental Fees - Internal 4,778,024 5,230,325 4,775,713 5,209,869
Interest 24,499 29,269 10,177 11 ,102
Other revenue 38,703 73,109 25,761 27,262
Total revenue 4,841 ,226 5,332,703 4,811 ,652 5,248,233
Total Resources 4,758,290 5,330,869 4,965,348 5,401 ,929
Operating Expense
Salaries and benefits 2,068,339 2,233,103 1 ,922,487 2,086,652
Supplies 322,403 361 ,839 264,934 297,434
Services and charges 4,176,911 4,948,480 3,818,808 4,246,186
Capital outlay 18,582 0 0 0
Cost allocation (2,434,544) (2,906,272) (2,215,293) (2,410,548)
Total Operating Expense 4,151 ,691 4,637,150 3,790,937 4,219,724
Other Financial Uses
Transfers-(out) - Projects 300,000 510,000 510,000 510,000
Transfers-(out)-Debt 152,903 152,903 76,452 152,903
Total Non Operating Rev (Exp) 452,903 662,903 586,452 662,903
Total Expenses and Uses 4,604,594 5,300,053 4,377,388 4,882,627
Net Change In Working Capital 236,632 32,650 434,264 365,606
Working Capital, 12/31 (1) 153,696 30,816 587,960 519,302
(1 ) Operating fund 540 only reported
47 47
Unemployment
As of November 30, 2009
2008 2009 2009 2009
Description Actual Budget YTD Est Act
Beginning Working Capital 23,680 209 44,915 44,915
REVENUE
Contributions 85,426 120,000 111 ,718 121 ,632
Interest Income 350 6,927 21 21
Total Revenue 85,776 126,927 111 ,738 121 ,653
Total Resources 109,455 127,136 156,653 166,568
EXPENSE
Salaries and benefits 20,597 23,538 20,596 22,558
Supplies 3,938 820
Claims Paid
1 st Quarter (24,143) 33,506 30,284 30,284
2nd Quarter 16,936 20,000 53,584 53,384
3rd Quarter 28,878 20,000 43,030 43,030
4th Quarter 19,298 20,000 26,253 26,253
Other services and charges 2,975 7,680 2,475 2,700
Total Expenses 64,540 128,662 176,221 179,029
Net Income 21 ,235 (1 ,735) (64,483) (57,376)
Ending Working Capital 44,915 (1 ,526) (19,568) (12,461 )
48 48
Workers Compensation
As of November 30, 2009
2008 2009 2009 2009
Description Actual Budget YTD Est Actual
Beginning Working Capital (61 ,481 ) 48,262 58,800 58,800
REVENUE
Contributions 1 ,517,493 1 ,615,823 1 ,423,940 1 ,551 ,839
Interest Income 42,889 110,062 17,380 18,960
Total Revenue 1 ,560,381 1 ,725,885 1 ,441 ,320 1 ,570,799
Total Resources 1 ,498,901 1 ,774,147 1 ,500,120 1 ,629,599
EXPENSE
Salaries and benefits 95,656 104,549 88,285 96,488
Judgements & Damages 712,681 883,050 902,102 978,072
Ultimate Loss Adjustment 236,885 137,950
Liability insurance 68,677 83,334 81 ,992 81 ,992
Intergovernmental services 191 ,913 204,750 147,577 147,577
Administrative costs 50,935 49,701 51 ,250 64,063
Debt and financial services 9,348
Other 33,970 15,368 7,511 8,437
Safety program 49,383 102,273 15,333 18,727
Total Expense 1 ,440,100 1 ,452,373 1 ,294,050 1 ,533,305
Net Income 120,281 273,512 147,270 37,494
Ending Working Capital 58,800 321 ,774 206,069 96,293
49 49
Health and Employee Wellness Fund
As of November 30, 2009
2008 2009 2009 2009
Description Actual Budget YTD Est Actual
Beginning Working Capital 6,395,692 7,718,722 5,071 ,935 5,071,935
REVENUE
Contributions
Blue Cross 7,128,503 9,449,303 8,023,173 8,023,173
Group Health 360,917 363,602 358,096 396,290
Employee Share
Blue Cross 671 ,872 925,644 774,986 774,986
Group Health 35,957 43,521 48,470 48,470
COBRA 49,449 104,703 43,982 52,610
Interest 209,425 286,315 42,493 56,356
Miscellaneous 84,580 119,106 91,889 91,890
Total Revenue 8,540,701 11 ,292,194 9,383,089 9,443,775
Total Resources 14,936,393 19,010,916 14,455,023 14,515,710
EXPENSE
Salaries and benefits 218,864 245,957 304,365 331 ,522
Blue Cross Claims 7,737,927 8,618,244 7,709,787 8,429,787
Blue Cross Admin Fees 686,836 537,507 549,127 599,047
Blue Cross Audit Fees 54,835 54,835
Delta Dental Claims 48,160 65,511 769,936 890,157
Delta Dental Admin Fees 4,515 42,655 46,605
Vision Service Plan Claims 119,410 110,767 131 ,751
Vision Service Plan Admin Fees 18,591 18,848 20,561
Stop Loss Fees 468,065 442,683 345,079 380,079
Stop Loss Reimbursements (230,298) (342,934) (79,743)
Group Health Premiums 396,874 370,495 406,566 444,076
IBNR adjustment 315,500 189,449 (159,800)
Wellness 33,834 49,239 22,381 24,469
Other Professional Services 46,180 49,182 47,808 52,155
Total Expense 9,864,458 10,280,168 10,327,319 11,165,502
Change in Working Capital (1,323,757) 1 ,012,026 (944,231) (1 ,721 ,727)
Ending Working Capital 5,071 ,935 8,730,748 4,127,704 3,350,208
IBNR 1 ,086,800 927,000 927,000 927,000
Target Fund Bal @ 2 X IBNR 2,173,600 1 ,854,000 1 ,854,000 1,854,000
Ending Working Capital Less IBNR 2,898,335 6,876,748 2,273,704 1,496,208
50 50
LEOFF 1 RETIREES BENEFITS FUND
As of November 30, 2009
2008 2009 2009 2009
Description Actual Budget YTD Est Actual
Beginning Working Capital 791 ,597 743,944 607,604 607,604
REVENUE
Contributions 612,034 642,961 550,400 600,939
Interest Income 7,333 25,000 4,284 4,673
Total Revenue 619,367 667,961 554,684 605,612
Operating Transfers In 250,000 250,000 250,000 250,000
Total Resources 1 ,660,964 1 ,661 ,905 1 ,412,288 1 ,463,216
EXPENSE
Blue Cross Claims 872,574 501 ,117 526,147 573,978
Blue Cross Admin Fees 57,279 48,209 52,661
Delta Dental Claims 30,677 33,564
Delta Dental Admin Fees 3,585 3,921
Vision Service Plan Claims 3,201 4,502 4,911
Vision Service Plan Admin Fees 836 1 ,554 1 ,695
Stop Loss Reimbursements (121 ,290) (50,000)
Stop Loss Fees 12,868 61 ,486 20,137 21 ,968
IBNR Adjustment 48,200 45,000 (47,100)
Medical Reimbursements 168,118 120,547 173,831
Other Professional Services 11 ,572 12,650 4,350 4,745
Total Expense 1 ,053,359 570,253 759,708 824,174
Change in Fund Balance (183,992) 347,708 44,976 31 ,439
Ending Working Capital 607,604 1 ,091 ,652 652,580 639,043
IBNR 89,900 42,800 42,800 42,800
Target Fund Bal @ 2 X IBNR 179,800 85,600 85,600 85,600
Ending Working Capital Less IBNR 427,804 1 ,006,052 566,980 553,443
51 51
Liability Insurance
As of November 30, 2009
2008 2009 2009 2009
Description Actual Budget YTD Est Actual
Beginning Working Capital 579,503 476,386 141 ,421 141,421
REVENUE
Contributions 1,795,311 1 ,886,494 1,729,286 1,886,494
Interest 36,988 61 ,989 8,472 9,142
Total Revenue 1,832,299 1 ,948,483 1,737,758 1,895,636
EXPENSE
Salaries and benefits 82,384 94,096 82,381 90,229
Claims & Judgements 1,069,142 702,799 411,525 859,190
Insurance Premiums 936,553 955,612 1,063,310 1,063,310
Other Expenses 182,302 116,160 41 ,171 47,006
Total Expense 2,270,381 1 ,868,667 1,598,387 2,059,735
Net Income (438,082) 79,816 139,371 (164,099)
Ending Working Capital 141,421 556,202 280,792 (22,678)
52 52
Property Insurance
As of November 30, 2009
2008 2009 2009 2009
Description Actual Budget YTD Est Act
Beginning Working Capital 82,865 44,925 73,645 73,645
REVENUE
Contributions 301 ,045 316,821 290,419 316,821
Interest 471 310 8 9
Total Revenue 301 ,516 317,131 290,427 316,830
Total Resources 384,381 362,056 364,072 390,475
EXPENSE
Brokerage Fees 1 ,468 17,136 14,000 14,000
Insurance Premiums 265,159 277,778 311 ,967 318,757
Property Claims/Deductibles 23,513 23,269 5,120 13,680
Other costs 20,596 23,538 21 ,825 23,776
Total Expense 310,736 341 ,721 352,912 370,213
Net Income (9,220) (24,590) (62,484) (53,383)
Working Capital 73,645 20,335 11 ,160 20,261
53 53
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63 63
R55JCO21 City of Kent 12/29/2009 9:09:56
Fiscal Year: 9 Period: 11 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 39,793,719- 34,772,396.26- 3,630,931.37- 38,403,327.63- 1,390,391.37- 96.51
Charges for Services 73,744- 92,334.32- 1,549.49- 93,883.81- 20,139.81 127.31
Miscellaneous Revenues 21,341,726- 17,028,062.37- 599,484.86- 17,627,547.23- 3,714,178.77- 82.60
Non Revenues 16,885,442- 20,317,972.16- 176,305.55- 20,494,277.71- 3,608,835.71 121.37
Other Financing Sources 31,822,352- 25,414,334.30- 2,500,000.00- 27,914,334.30- 3,908,017.70- 87.72
Operating Transfers In 12,715,026- 12,223,002.67- 548,199.60- 12,771,202.27- 56,176.27 100.44
Total Available Resources 122,725,531- 109,941,623.68- 7,456,470.87- 117,398,094.55- 5,327,436.45- 95.66
Unallocated Street Projects 15,783 15,783.00
Street Mitigation Receipts 434,923 434,923.00
Clark Lake Estates 56,671 56,671.08 56,671.08 .08- 100.00
Street Light Wiring Upgrade 120,000 30,390.11 30,390.11 89,609.89 25.33
Neighborhood Demonstrations 210.06 210.06 210.06-
LID 329-Willis&74th Ave 900,434 898,132.32 898,132.32 2,301.68 99.74
Misc Intersection Signals 200,000 124,407.95 124,407.95 75,592.05 62.20
Pedestrian Walkways 411,385 229,008.42 186,208.88 415,217.30 3,832.30- 100.93
Traf Signal Control Cabinets 209,183 202,383.89 202,383.89 6,799.11 96.75
Signal Battery Backup 379,776 308,983.96 71,752.73 380,736.69 960.69- 100.25
Asphalt Overlays 2009 343,099 107,358.57 107,358.57 235,740.43 31.29
Sidewalk Renovations2008 2,078,329 319,677.34 786,131.70 1,105,809.04 972,519.96 53.21
Kent Station 4,738,550 3,229,104.43 66,103.90 3,295,208.33 1,443,341.67 69.54
Downtown ITS Improvements 3,850,489 4,422,861.92 16,921.88 4,439,783.80 589,294.80- 115.30
84th Avenue Rehabilitation 803,958 1,911,646.34 1,745,099.79 3,656,746.13 2,852,788.13- 454.84
Lincoln Ave/Smith St Improv 11,993.04 23,052.20 35,045.24 35,045.24-
256th Street- 116th to 132nd 315,277 315,277.00
BNSF Grade Separation 21,138,619 11,967,487.90 7,066,953.98 19,034,441.88 2,104,177.12 90.05
Military/Reith Intersection 100,000 30,031.01 30,031.01 69,968.99 30.03
272nd Extension (KKto 256th) 6,390,830 6,513,686.22 71,226.44 6,584,912.66 194,082.66- 103.04
2nd Avenue Pedestrian Imp 724,710 413,034.43 10,428.59 423,463.02 301,246.98 58.43
LID 361 -272nd Extension 99,672 99,672.26 99,672.26 .26- 100.00
2nd Avenue (Smith &Meeker) 50,000 50,000.00
4th Ave Impr(James to Cloudy) 1,500,000 2,397,058.60 99,545.51 2,496,604.11 996,604.11- 166.44
Willis St UPRR/BNRR Grade Sepr 341,190 160,043.58 42,797.75 202,841.33 138,348.67 59.45
James Ave Impr (4th to UPRR) 1,000,000 2,329,051.48 125,588.26 2,454,639.74 1,454,639.74- 245.46
256thlmps(KentKangley-116th) 2,100,000 52,028.24 149,689.43 201,717.67 1,898,282.33 9.61
Aerial Flight 35,000 34,892.70 34,892.70 107.30 99.69
212th UPRR/BN Grade Separation 5,399.55 5,399.55 5,399.55-
LID 341-196th Corridor Mid 35,333,026 33,865,655.24 26,183.51 33,891,838.75 1,441,187.25 95.92
LID 353 224th-228th Corridor 31,575,303 31,751,167.63 83,330.73 31,834,498.36 259,195.36- 100.82
224th-228th Corridor East Leg 1,930,586 998,138.97 133,378.92 1,131,517.89 799,068.11 58.61
64 64
R55JCO21 City of Kent 12/29/2009 9:09:56
Fiscal Year: 9 Period: 11 Street Capital Projects Fund Page - 2
Budget Prior Years Fiscal YTD Prj to Date Variance %
Russell Road Maint. Facility 1,019,275.90 174,095.06 1,193,370.96 1,193,370.96-
196th Street-East-Mitigation 398,158 398,158.00
East Hill Operations Center 5,150,580 2,960,647.66 662,273.19 3,622,920.85 1,527,659.15 70.34
Pacific Highway HOV 40,074.41 40,074.41 40,074.41-
Total Expenditures 122,725,531 106,245,778.90 11,785,158.76 118,030,937.66 4,694,593.34 96.17
Ending Balance 3 695 844.78- 4 328 687.89 632 843.11
65 65
R55JCO21 City of Kent 12/29/2009 9:10:46
Fiscal Year: 9 Period: 11 Parks Capital Projects Fund Page - 1
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 1,145,480- 1,149,387.38- 1,149,387.38- 3,907.38 100.34
Intergovernmental 5,468,333- 3,708,333.10- 724,316.76- 4,432,649.86- 1,035,683.14- 81.06
Charges for Services 4,699- 4,695.33- 4,695.33- 3.67- 99.92
Miscellaneous Revenues 3,429,330- 3,278,143.92- 198,832.28- 3,476,976.20- 47,646.20 101.39
Other Financing Sources 300,359- 300,358.38- 300,358.38- .62- 100.00
Operating Transfers In 34,649,882- 33,387,931.27- 1,060,970.32- 34,448,901.59- 200,980.41- 99.42
Total Available Resources 44,998,083- 41,828,849.38- 1,984,119.36- 43,812,968.74- 1,185,114.26- 97.37
Boat Launch Fees 198.60 198.60 198.60-
Lake Fenwick 175,875 60,238.46 37,463.46 97,701.92 78,173.08 55.55
Parks Fee-in-Lieu 2,032,671 2,042,711.53 10,042.00- 2,032,669.53 1.47 100.00
Lake Meridian Boat Ramp Renov 648,794 596,988.99 18,327.64 615,316.63 33,477.37 94.84
Paths and Trails 92,243 65,924.02 65,924.02 26,318.98 71.47
Three Friends 662,481 660,603.02 660,603.02 1,877.98 99.72
Adopt-a-Park Program 362,158 309,114.17 35,407.76 344,521.93 17,636.07 95.13
Service Club Ballfields 7,355,868 7,292,713.14 9,026.92 7,301,740.06 54,127.94 99.26
Clark Lake Mgmt Plan/Develop 228,026 191,287.16 9,776.97 201,064.13 26,961.87 88.18
Russell Road Maint Shop 103,657 92,707.23 21,752.20 114,459.43 10,802.43- 110.42
Glenn Nelson Park 484,304 434,274.41 13,966.95 448,241.36 36,062.64 92.55
Turnkey Neighborhood Park 283,041 61,151.78 22,326.25 83,478.03 199,562.97 29.49
Native Plants 52,137 52,037.27 52,037.27 99.73 99.81
Street Tree Replacements 102,703 61,233.65 20,485.65 81,719.30 20,983.70 79.57
East Hill "X" Park 1,891,899 1,914,853.44 11,866.57 1,926,720.01 34,821.01- 101.84
Rental Houses Demolition 115,000 88,035.66 88,035.66 26,964.34 76.55
Park Land Acquisition 5,085,133 4,257,140.69 3,837.40 4,260,978.09 824,154.91 83.79
Eagle Creek Park Development 204,870 104,065.49 33,354.10 137,419.59 67,450.41 67.08
Botanical Garden 10,000 4,500.00 4,500.00 5,500.00 45.00
Town Square Park 6,454,419 6,347,427.84 65,547.99 6,412,975.83 41,443.17 99.36
West Fenwick Renovations 1,576,260 1,564,206.40 5,394.87 1,569,601.27 6,658.73 99.58
Big Blue Mobile Computer Lab 85,000 85,000.00
Tudor Square Renovations 81,893 74,768.00 74,768.00 7,125.00 91.30
Kent Parks Foundation 75,000 32,127.41 18,000.00 50,127.41 24,872.59 66.84
132nd Street Park 178,960 175,215.04 1,231.07 176,446.11 2,513.89 98.60
Clark Lake Trails 38,500 35,626.68 35,626.68 2,873.32 92.54
Clark Lake OUtfallIV 50,975 8,141.36 8,141.36 42,833.64 15.97
Uplands Playfield Parking/St. 325,000 255,403.30 40,433.34 295,836.64 29,163.36 91.03
Light Pole Replacement 684,370 359,938.34 2,418.86 362,357.20 322,012.80 52.95
Wilson Playfields 5,611,237 5,577,739.51 5,577,739.51 33,497.49 99.40
Wilson Playfields Acq & Dev 511,900 332,527.63 10,687.44 343,215.07 168,684.93 67.05
Aquatics Land Acquisition 6,826,316 6,060,798.69 198,059.61 6,258,858.30 567,457.70 91.69
Urban Forestry 15,000 3,986.81 3,986.81 11,013.19 26.58
Eagle Scout Projects 107,249 67,399.92 22,958.53 90,358.45 16,890.55 84.25
Russell Road Infield Soil 25,000 18,819.01 18,819.01 6,180.99 75.28
66 66
R55JCO21 City of Kent 12/29/2009 9:10:46
Fiscal Year: 9 Period: 11 Parks Capital Projects Fund Page - 2
Budget Prior Years Fiscal YTD Prj to Date Variance %
228th Corridor Park/Trailhead 60,000 59,024.22 59,024.22 975.78 98.37
Multi-use Ballfields/KSD 20,000 12,742.46 10,204.00 22,946.46 2,946.46- 114.73
Earthworks Stairs 70,493 6,853.75 1,979.86 8,833.61 61,659.39 12.53
272nd Neighbor Park Acq & Dev 297,336 250,256.66 18,689.56 268,946.22 28,389.78 90.45
Local Off-Leash Parks 15,000 5,875.20 6,745.82 12,621.02 2,378.98 84.14
Grant Matching Funds/Land Acq. 150,000 2,750.00 2,750.00 147,250.00 1.83
Downtown Gateways, Phase 2 175,000 106,042.07 19,361.01- 86,681.06 88,318.94 49.53
Parks Grant Matching 246,655 77,179.72 799.93 77,979.65 168,675.35 31.61
Park Lifecycle Mtc 2008 574,618 191,339.21 18,120.04 209,459.25 365,158.75 36.45
Park Master Plans 25,000 24,468.78 17,420.24 41,889.02 16,889.02- 167.56
Parks Architect/Engineering 10,000 1,500.00 1,500.00 8,500.00 15.00
Lifecycle-Play Equipment 2008 105,000 19,881.05 8,440.24 28,321.29 76,678.71 26.97
Lifecycle-Ballfields 2008 25,852 26,649.26 2,425.28 29,074.54 3,222.54- 112.47
Lifecycle-Irrigation 2008 86,350 7,323.08 10,299.71 17,622.79 68,727.21 20.41
Lifecycle-Infield Soil 2008 51,296 27,658.49 20,427.41 48,085.90 3,210.10 93.74
Lake Meridian Play Equipment 92,544 1,916.00 1,916.00 90,628.00 2.07
West Hill Park Development 35,000 24,272.39 24,272.39 10,727.61 69.35
Kiwanis Tot Lot#1 Improvement 800.00 800.00 800.00-
East Hill Prk Land Acquisition 325,000 325,000.00
Urban Forestry Plan 95,000 95,000.00
Total Expenditures 44,998,083 40,019,166.00 719,743.65 40,738,909.65 4,259,173.35 90.53
Ending Balance 1 809 683.38- 1 264 375.71- 3 074 059.09-
67 67
R55JCO21 City of Kent 12/29/2009 9:10:59
Fiscal Year: 9 Period: 11 Other Capital Projects Fund Page - 1
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 106,057- 106,057.02- 106,057.02- .02 100.00
Intergovernmental 78,600,000- 62,975,208.71- 600,000.00- 63,575,208.71- 15,024,791.29- 80.88
Miscellaneous Revenues 82,458- 226,646.08- 70,532.18- 297,178.26- 214,720.26 360.40
Non Revenues 347,076- 343,641.11- 343,641.11- 3,434.89- 99.01
Other Financing Sources 36,064,500- 26,354,500.00- 8,410,000.00- 34,764,500.00- 1,300,000.00- 96.40
Operating Transfers In 8,895,954- 8,901,723.87- 278.20- 8,902,002.07- 6,048.07 100.07
Total Available Resources 124,096,045- 98,564,135.68- 9,424,451.49- 107,988,587.17- 16,107,457.83- 87.02
Kent Station 1,300,000 1,300,000.00
Event Center 85,695,463 75,706,218.26 4,753,106.01 80,459,324.27 5,236,138.73 93.89
LTGO Bonds 2002 9,436,958 9,379,079.02 64,512.32 9,443,591.34 6,633.34- 100.07
GO Refunding 2009 8,757,076 8,753,175.73 8,753,175.73 3,900.27 99.96
Fire Radio Equipment 726,000 607,663.85 8,717.77 616,381.62 109,618.38 84.90
LTGO Bonds 2008 17,000,000 6,891,767.50 759,925.37 7,651,692.87 9,348,307.13 45.01
Breathing Apparatus Cylinders 1,180,548 868,639.31 868,639.31 311,908.69 73.58
Total Expenditures 124,096,045 93,453,367.94 14,339,437.20 107,792,805.14 16,303,239.86 86.86
Ending Balance 5 110 767.74- 491498571 195 782.03-
68 68
R55JCO21 City of Kent 12/29/2009 9:11:04
Fiscal Year: 9 Period: 11 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 9,288,978- 5,788,673.58- 682,905.24- 6,471,578.82- 2,817,399.18- 69.67
Total Available Resources 9,288,978- 5,789,957.00- 682,905.24- 6,472,862.24- 2,816,115.76- 69.68
Tech Equipment 2001 522,668 469,959.91 469,959.91 52,708.09 89.92
Communications Replacement 1,527,292 1,530,000.00 1,530,000.00 2,708.00- 100.18
Software Business Sys Replace 321,605 321,605.07 321,605.07 .07- 100.00
Wireless Network 264,762 264,456.46 305.54 264,762.00 100.00
ERP IT Staffing 377,728 377,728.37 82.93 377,811.30 83.30- 100.02
Hardware Lifecycle Replacemnts 1,727,690 938,926.04 150,147.00 1,089,073.04 638,616.96 63.04
IT Administration 48,849 14,534.70 23,171.60 37,706.30 11,142.70 77.19
IT Systems 2,564,428 140,273.23 528,846.62 669,119.85 1,895,308.15 26.09
IT Tech Services 1,771,956 69,470.47 266,450.89 335,921.36 1,436,034.64 18.96
IT Multi Media 162,000 1,815.00 22,829.43 24,644.43 137,355.57 15.21
Total Expenditures 9,288,978 4,128,769.25 991,834.01 5,120,603.26 4,168,374.74 55.13
Ending Balance 1 661 187.75- 308 928.77 1 352 258.98-
69 69
R55JCO21 City of Kent 12/29/2009 9:11:12
Fiscal Year: 9 Period: 11 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
Charges for Services 45.91- 45.91- 45.91
Miscellaneous Revenues 20,200- 20,200.27- 20,200.27- .27 100.00
Operating Transfers In 8,495,470- 1,254,452.96- 677,325.74- 1,931,778.70- 6,563,691.30- 22.74
Total Available Resources 9,683,328- 1,274,699.14- 1,844,983.75- 3,119,682.89- 6,563,645.11- 32.22
Fire Security Fences 140,000 68,720.92 21,101.31 89,822.23 50,177.77 64.16
Facility Minor Renovations 210,670 176,535.38 2,175.00 178,710.38 31,959.62 84.83
Senior Center Upgrades 40,000 24,386.26 24,386.26 15,613.74 60.97
East Hill Shops Artwork 50,000 23,035.26 23,035.26 26,964.74 46.07
City Hall Upgrades 25,000 15,115.32 2,248.06 17,363.38 7,636.62 69.45
Police Firing Range Remodel 105,000 104,139.69 104,139.69 860.31 99.18
Remodel Washington Av Fire Stn 150,000 8,604.83 990.00 9,594.83 140,405.17 6.40
CKCF Improvements 1,317,658 32,642.43 32,642.43 1,285,015.57 2.48
Expansion Police/Fire Trng Ctr 30,000 30,000.20 30,000.20 .20- 100.00
Golf Course Improvements 25,000 21,828.60 21,828.60 3,171.40 87.31
Aukeen Court Expansion 7,590,000 685,356.89 340,949.66 1,026,306.55 6,563,693.45 13.52
Total Expenditures 9,683,328 1,053,583.66 504,246.15 1,557,829.81 8,125,498.19 16.09
Ending Balance 221 115.48- 1 340 737.60- 1 561 853.08-
70 70
R55JCO21 City of Kent 12/29/2009 9:11:18
Fiscal Year: 9 Period: 11 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 1,488- 3,418.49- 182.65- 3,601.14- 2,113.14 242.01
Miscellaneous Revenues 784,257- 2,685,813.69- 74,694.94- 2,760,508.63- 1,976,251.99 351.99
Non Revenues 32,811,574- 20,024,728.53- 12,786,844.80- 32,811,573.33- .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 30,491,139- 27,182,357.34- 2,158,395.73- 29,340,753.07- 1,150,385.93- 96.23
Total Available Resources 65,863,906- 53,182,168.14- 15,020,118.12- 68,202,286.26- 2,338,380.09 103.55
Seismic Vulnerability Assess 730,941 514,874.09 514,874.09 216,066.91 70.44
Water Comp Plan Update 2007 500,000 429,054.55 185,159.94 614,214.49 114,214.49- 122.84
2009 Revenue Bonds 12,786,845 97,591.78 97,591.78 12,689,253.22 .76
Elec/Mech Engr Analysis 75,000 75,000.00
Water Conservation Plan 407,000 435,725.14 7,136.20 442,861.34 35,861.34- 108.81
Rock Creek Mitigation Projects 735,000 62.50 62.50 734,937.50 .01
Russell Road Nursery 3,000 3,067.21 3,067.21 67.21- 102.24
Clark Springs HCP 167,016 757,465.22 236,403.05 993,868.27 826,852.27- 595.07
Tacoma Intertie 33,085,507 27,739,980.49 396.90 27,740,377.39 5,345,129.25 83.84
CS Monitor/CS Roof/CS Well 18,000 18,000.00
3.5 Mixing/Blue Boy Mix/98th 105,000 33,130.11 33,130.11 71,869.89 31.55
Clark Springs Tran Main Repair 10,000 10,000.00
Clark Springs Well#2VFD Repl. 12,000 12,000.00
Seismic System Controls 100,000 100,000.00
Corrosion Control 2,764,470 1,547,940.67 26,748.03 1,574,688.70 1,189,781.30 56.96
Pump Station#3 Replacement 968,572 105,321.16 3,430.25 108,751.41 859,820.59 11.23
Kent Springs Source Upgrade 527,779 319,284.46 319,284.46 208,494.07 60.50
Pump Station#5 Add Pump 113,457 113,714.30 113,714.30 257.30- 100.23
Kent Springs Trans Main Repair 250,000 147.80 6,380.61 6,528.41 243,471.59 2.61
Pump Station#8 VFD's 15,000 8,856.70 8,856.70 6,143.30 59.04
Misc Water Improvements 789,890 603,287.06 50,566.31 653,853.37 136,036.63 82.78
Additional Water Source Dev 1,554,824 1,035,845.60 14,370.78 1,050,216.38 504,607.62 67.55
Well Head Protection 271,384 168,762.96 11,266.27 180,029.23 91,354.77 66.34
Security Improvement per VA 20,000 12,609.14 12,609.14 7,390.86 63.05
East Hill Pressure Zone 660,000 53,878.43 53,878.43 606,121.57 8.16
Impoundment Reservoir 1,075,000 2,125,105.61 1,180.54 2,126,286.15 1,051,286.15- 197.79
East Hill Reservoir 1,129,000 244,303.81 244,303.81 884,696.19 21.64
East Hill Well Supply Assess. 271,702 78,390.36 78,390.36 193,311.64 28.85
Kent Kangley Road Repair 4,867 4,867.00 4,867.00 100.00
Asset Management System 26,532 5,000.00 5,000.00 21,532.00 18.85
East Hill Well Generator 70,000 70,000.00
Hydrant Replacement 2005 115,043 8,044.92 8,044.92 106,998.08 6.99
Hydrant Replacement 2008 60,000 60,000.00
Large Meter/Vault Replace 2008 240,341 12,473.77 57,837.57 70,311.34 170,029.66 29.25
71 71
R55JCO21 City of Kent 12/29/2009 9:11:18
Fiscal Year: 9 Period: 11 Water Fund Page - 2
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Kent Station -Water 197,982 109,197.68 109,197.68 88,784.32 55.16
Downtown ITS Improvements 145,100 233,131.16 233,131.16 88,031.16- 160.67
Remote Telemetry Upgrade 448,368 454,252.94 2,550.15 456,803.09 8,435.09- 101.88
BNSF Grade Separation 1,205,000 1,205,000.00
272nd Extension (KKto 116th) 178 300,480.43 847.89 301,328.32 301,150.32- ********
Scenic Hill -Water 340,000 38,662.65 205,657.42 244,320.07 95,679.93 71.86
Aerial Flight 35,000 34,687.50 34,687.50 312.50 99.11
LID 341-196th Corridor Mid 194,888 194,002.60 194,002.60 885.40 99.55
LID 353 224th-228th Corridor 156,000 155,900.56 155,900.56 99.44 99.94
Russell Road Maint. Facility 600,000 2,639.64 2,639.64 597,360.36 .44
East Hill Operations Center 2,850,000 2,817.56 9,495.78 12,313.34 2,837,686.66 .43
Hwy 99 HOV Lanes- Phase 1 28,221 14,110.32 14,110.32 14,110.68 50.00
Total Expenditures 65,863,906 37,833,258.49 984,837.08 38,818,095.57 27,045,810.60 58.94
Ending Balance 15 348 909.65- 14 035 281.04- 29 384 190.69-
72 72
R55JCO21 City of Kent 12/29/2009 9:11:25
Fiscal Year: 9 Period: 11 Sewerage Fund Page - 1
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 2,417,078- 2,417,078.39- 2,417,078.39- .39 100.00
Intergovernmental 4,105,173- 2,617,561.61- 761,804.94- 3,379,366.55- 725,806.45- 82.32
Charges for Services 6,298- 297,027.81- 2,585.60- 299,613.41- 293,315.41 ********
Miscellaneous Revenues 323,174- 1,069,590.41- 2,702.63- 1,072,293.04- 749,119.04 331.80
Non Revenues 13,444,417- 525,791.92- 12,786,844.80- 13,312,636.72- 131,780.28- 99.02
Other Financing Sources 1,500,000- 1,500,000.00- 1,500,000.00- 100.00
Operating Transfers In 27,751,357- 23,419,198.03- 4,332,159.28- 27,751,357.31- .31 100.00
Total Available Resources 49,547,497- 31,846,248.17- 17,886,097.25- 49,732,345.42- 184,848.42 100.37
NPDES Permit 2,152,000 1,643,738.65 524,807.99 2,168,546.64 16,546.64- 100.77
Drainage Master Plan 1,000,000 1,157,125.24 32,973.30 1,190,098.54 190,098.54- 119.01
2009 Revenue Bonds 12,786,845 97,592.43 97,592.43 12,689,252.57 .76
Integrated Pest Management 150,000 150,000.00
Green River Flood Protection 2,534,110.95 2,534,110.95 2,534,110.95-
Misc Environmental Projects 585,562 371,193.82 32,624.47- 338,569.35 246,992.65 57.82
Mill Creek Trunk 1,766,244 1,762,407.60 381.48 1,762,789.08 3,454.92 99.80
Seven Oaks Pond Imps 2,886.13 48.47 2,934.60 2,934.60-
Soos Creek Basin Improve 1,392,792 1,360,338.94 1,360,338.94 32,453.06 97.67
LID 352-3rd Avenue Storm 2,297,073 2,297,073.36 2,297,073.36 .36- 100.00
Lower Garrison Creek 1,675,171 1,153,993.30 2,138.82 1,156,132.12 519,038.88 69.02
Johnson Creek 12,571.14 70,395.80 82,966.94 82,966.94-
Earthworks Overlays 1,196,621 1,097,609.89 53,718.01 1,151,327.90 45,293.10 96.21
Horseshoe Acres Pump Station 482,254 482,253.43 482,253.43 .57 100.00
256th Flume 510,000 438,471.88 1,325.05 439,796.93 70,203.07 86.23
Lake Meridian Outlet 2,668,065 2,502,556.79 137,009.44 2,639,566.23 28,498.77 98.93
Soosette Creek/Springwood Apts 20,000 14,134.09 257.26 14,391.35 5,608.65 71.96
Upper Meridian Crk 234th/236th 375,000 334,213.37 870.22 335,083.59 39,916.41 89.36
Upper Meridian Valley Creek 90,000 70,684.51 2,669.14 73,353.65 16,646.35 81.50
E Fork Soosette Crk/144th Clvt 1,110,000 9,895.14 58,025.66 67,920.80 1,042,079.20 6.12
Meridian Valley Crk Revegetate 800.00 800.00 800.00-
Big Soos Creek/SE 256th Bridge 224.91 224.91 224.91-
81stAv So Storm Drainage Impr 150,000 99,339.67 39,582.07 138,921.74 11,078.26 92.61
Surface Water Manual 100,000 47,998.43 47,998.43 52,001.57 48.00
Mill Creek@ James-Fld Protect 3,646.98 37,953.06 41,600.04 41,600.04-
Riverview Park 400,000 31,571.10 253,068.98 284,640.08 115,359.92 71.16
Downey Farmstead 250,000 63,772.15 63,772.15 186,227.85 25.51
Bauer Property 100,000 66,023.64 6,679.70 72,703.34 27,296.66 72.70
Mill Crk @ 76th Av-Fld Protect 10,335.85 10,335.85 10,335.85-
Horseshoe Bend Levee Impr. 307,483.55 307,483.55 307,483.55-
Upper Russell Road Levee Impr. 297,546.73 297,546.73 297,546.73-
Lower Russell Rd Levee-S231st 7,009.30 7,009.30 7,009.30-
Lowest Russell Rd-Van Dorens 4,410.38 4,410.38 4,410.38-
Boeing Levee Improvements 5,096.37 5,096.37 5,096.37-
73 73
R55JCO21 City of Kent 12/29/2009 9:11:25
Fiscal Year: 9 Period: 11 Sewerage Fund Page - 2
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Briscoe Levee Improvements 11,489.21 11,489.21 11,489.21-
Desimone Levee Improvements 8,075.97 8,075.97 8,075.97-
Misc Drainage 2008 322,292 205,869.09 173,184.40 379,053.49 56,761.49- 117.61
Drainage Imp. w/Rd Imp.Unalloc 1,000,000 1,000,000.00
Drainage Infractructure Improv 473,379 460,107.74 3,140.88 463,248.62 10,130.38 97.86
Kent Station - Drainage 301,831 142,758.17 142,758.17 159,072.83 47.30
Downtown ITS Improvements 158,406.09 158,406.09 158,406.09-
Remote Telemetry Upgrade 149,456 97,444.03 9,691.03 107,135.06 42,320.94 71.68
BNSF Grade Separation 993,000 993,000.00
Military/Reith Intersection 100,000 100,000.00
272nd Extension (KKto 116th) 536,142 536,095.61 536,095.61 46.39 99.99
Endangered Species Act Study 470,244 470,244.42 470,244.42 .42- 100.00
2nd Avenue (Smith &Meeker) 50,000 50,000.00
Event Ctr Floodplain Mitigatio 5,000 678,181.81 670,484.66- 7,697.15 2,697.15- 153.94
Aerial Flight 35,000 34,687.50 34,687.50 312.50 99.11
LID 341-196th Corridor Mid 1,359,000 1,167,076.54 1,167,076.54 191,923.46 85.88
224th-228th Corridor 1,500,000 1,487,243.62 3,501.16 1,490,744.78 9,255.22 99.38
Russell Road Maint. Facility 1,501.72 58,080.96 59,582.68 59,582.68-
East Hill Operations Center 445,388 105,404.28 17,577.88 122,982.16 322,405.84 27.61
Lower East Hill Improvements 12,476.06 12,476.06 12,476.06-
Hwy 99 HOV Lanes- Phase 1 1,834,082 1,834,081.80 1,834,081.80 .20 100.00
Hwy 99 HOV Lanes- Phase 2 2,255,819 2,178,026.99 2,178,026.99 77,792.01 96.55
Sanitary Sewer Master Plan 1,000,000 219,286.52 15,459.94 234,746.46 765,253.54 23.47
Unallocated Sewer Projects 200,000 187,649.39 187,649.39 12,350.61 93.82
Kentview Sewer Interceptor 600,000 600,000.00
Skyline Sewer Interceptor 800,000 800,000.00
LID 360-SE 227th Sewer 216,000 304,675.78 582.12 305,257.90 89,257.90- 141.32
Misc Sewer 2007 2,097,180 717,229.85 1,076,781.85 1,794,011.70 303,168.30 85.54
Kent Station - Sewer 229,935 93,935.42 93,935.42 135,999.58 40.85
Downtown ITS Improvements 12,967.74 12,967.74 12,967.74-
Remote Telemetry Upgrade 149,456 105,246.99 10,611.47 115,858.46 33,597.54 77.52
272nd Extension (KK to 116th) 526,290 525,358.50 847.89 526,206.39 83.61 99.98
Scenic Hill -Sewer 210,000 210,000.00
Aerial Flight 35,000 34,687.50 34,687.50 312.50 99.11
LID 341-196th Corridor Mid 8,976 8,737.87 8,737.87 238.13 97.35
224th-228th Corridor 136,400 136,400.07 136,400.07 .07- 100.00
East Hill Operations Center 250,000 250,000.00
Lower East Hill Improvements 97,990.40 97,990.40 97,990.40-
Total Expenditures 49,547,497 26,558,809.32 5,650,891.98 32,209,701.30 17,337,795.70 65.01
Ending Balance 5 287 438.85- 12 235 205.27- 17 522 644.12-