HomeMy WebLinkAboutCity Council Committees - Operations - 12/03/2013 •
KEN T
WASH NOTON
Operations Committee Agenda
Councilmembers: Dennis Higgins * Jamie Perry * Les Thomas, Chair
December 3, 2013
4:00 p.m.
Item Description Action Speaker Time Pace
1. Approval of Minutes YES 1
dated November 19, 2013.
2. Approval of Check Summary YES
Report 11/1/2013 through 11/15/2013.
3. Renewal of Consultant Services YES C. Hills 5 3
Agreement with Carl Warren &
Company- Authorize.
4. 2013-2014 Mid-Biennium Budget YES B. Nachlinger 5 17
Adjustments Ordinance- Property Tax.
5. 2013-2014 Mid-Biennium Budget YES B. Nachlinger 5 23
Adjustments Ordinance.
6. October Financial Summary Report. NO B. Nachlinger 5 55
Unless otherwise noted, the Operations Committee meets at 4:00 p.m. on the first and third Tuesday of each
month. Council Chambers East, Kent City Hall, 220 4th Avenue South, Kent, 98032-5895. Dates and times are
subject to change. For information please contact Satwinder Kaur 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
November 19, 2013
Committee Members Present: Les Thomas, Chair, Dennis Higgins and Jamie Perry.
The meeting was called to order by L. Thomas at 4:01 p.m.
1. APPROVAL OF MINUTES DATED NOVEMBER 5, 2013.
J. Perry moved to approve the Operations Committee minutes dated November 5, 2013.
D. Higgins seconded the motion, which passed 3-0.
2. APPROVAL OF CHECK SUMMARY REPORTS DATED 10/16/2013 THROUGH
10/31/2013.
D. Higgins moved to approve the check summary reports dated 10/16/2013 through
10/31/2013. J. Perry seconded the motion and it passed 3-0.
3. 2014 LEGISLATIVE CONSULTING CONTRACT WITH OUTCOMES BY LEVY-
AUTHORIZE.
T. Brubaker presented the renewal of the annual contract with Doug Levy of Outcomes by Levy. Mr.
Levy has been effective in advancing Kent's legislative agenda at the state level. He assists the city
with issue identification and schedules meetings with Kent legislators prior to the Legislative
session.
J. Perry moved to recommend the Council authorize the Mayor to sign the
government relations consulting services agreement for 2014 with Outcomes by
Levy, in the amount of $66,000 per year, plus agreed upon expenses, and upon
review by the City Attorney. D. Higgins seconded the motion and it passed 3-0.
4. 2014 FEDERAL LOBBYIST CONSULTANT SERVICES AGREEMENT-AUTHORIZE.
T. Brubaker presented the renewal of the annual contract with VanNess Feldman represented by
Ben McMakin. Mr. McMakin will provide representation to secure funding for Kent's transportation
priorities and for the Green River levee system in Kent.
D. Higgins moved to recommend the council authorize the Mayor to sign the
Consultant Services Agreement with VanNess Feldman, Attorneys at Law
representing the City of Kent as our Federal Lobbyist, not to exceed $56,000, and
to expire on December 31, 2014 subject to final terms and conditions acceptable to
the City Attorney. J. Perry seconded the motion and it passed 3-0.
S. 2014 KENT DOWNTOWN PARTNERSHIP ANNUAL CONTRACT- AUTHORIZE.
2
Operations Committee Minutes
November 19, 2013
Page: 2
J. Hall presented the renewal of the annual contract with Kent Downtown Partnership. KDP provides
direct services to increase the economic development of Kent's downtown core. The annual contract
amount is the same as 2013, and it already budgeted in the 2014 City Budget.
J. Perry moved to recommend the council approval of the 2014 Consultant
Services agreement with Kent Downtown Partnership in the amount of $33,600
to expire on December 31, 2014. D. Higgins seconded the motion, which passed
3-0.
6. CITY OF KENT PHONE SYSTEM UPGRADE - AUTHORIZE
Sean Kelsey presented the upgrade to the agreement with Tri-Tec Communications. The City
of Kent entered an agreement with Tri-Tec Communications, Inc. (Tri-Tec) in May of 2013
and immediately purchased phase I of the equipment and services deployment project that
was scheduled. Phase I is on schedule and IT would like to purchase the second phase of
equipment originally slated for 2014 in an effort to leverage discounted 2013 pricing. 2013
prices are estimated to save the City approximately $65,000.
D. Higgins moved to recommend the Mayor approve a purchase order in the
amount of $138,769 for telecommunications equipment, services, and
maintenance, included in the Goods and Services Agreement with Tri-Tec
Communications, Inc. originally signed in May 2013. J. Perry seconded the motion
and it passed 3-0.
The meeting was adjourned at 4:11 p.m. by L. Thomas.
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Satwinder Kaur
Operations Committee Secretary
3
RISK MANAGEMENT
Chris Hills
Risk Manager
400 West Gowe
KENT Kent, WA 98032
WASH ING70N Fax: 253 856-6270
OFFICE: 253 856-5285
DATE: December 3, 2013
TO: Operations Committee
FROM: Chris Hills, Risk Manager
THRU: Lorraine Patterson, Human Resources Director
SUBJECT: Renewal of Consultant Services Agreement with Carl Warren & Company for
claims handling services for City Liability program.
MOTION: Recommend Council authorize the Mayor to sign a Consultant
Services Agreement with Carl Warren & Company for $51,542 annually for 2014
and 2015, then $53,000 for 2016 to provide Claims Services, subject to final
terms and conditions acceptable to the Risk Manager and City Attorney.
SUMMARY: Renewal contract after initial 3 year term for an additional 3 years (2014
through 2016), with option for 3 years beyond (2017 through 2019).
BUDGET IMPACT: This contract amount is within the budget established for Third-Party
Claims Administration services in the Liability Insurance Fund
BACKGROUND: Since the inception of the City's current Liability insurance program in
January of 2011, Carl Warren has provided claims handling services for the City of Kent
after a competitive RFP process in late 2010. Services provided under the current
contract have been excellent.
City of Kent Human Resources Department
Lorraine Patterson, Director
4
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5
KENO"
W.=11,".ro"
CONSULTANT SERVICES AGREEMENT
between the City Of Kent and
CARL WARREN & COMPANY
THIS AGREEMENT is made between the City of Kent, a Washington municipal corporation
(hereinafter the "City"), and Carl Warren & Company, organized under the laws of the State of
California, located and doing business at 1400 - 1121h Avenue S.E., Suite 218, Bellevue, WA
98004 (hereinafter the "Consultant").
I. DESCRIPTION OF WORK.
Consultant shall perform for the City the services described as:
1. Set up and review new claim files within published performance standards;
2. Establish existing open claims on Carl Warren RMIS based upon limited information
available and without expectation of that data remaining current without updated input
material from the City;
3. Regular and consistent communication with both Risk Management and the City Attorney's
office concerning claims and litigation.
4. Assign a dedicated Claims Specialist to the City of Kent's account as well as an identified
backup in the event of vacations, illness, etc.
S. Participate, on an "on-call" basis, in any incidents which may give rise to major litigation,
such as police shootings, pursuits, or other emergencies.
6. Provide regular quarterly reports during the term of this Agreement detailing the status of
all open claims, including details such as reserves, paid to date and action plans for
resolutions.
7. Maintain a Claims Disbursement Account which is attached and incorporated as Exhibit B.
Consultant further represents that the services furnished under this Agreement will be
performed in accordance with generally accepted professional practices within the Puget Sound
region in effect at the time those services are performed.
II. TIME OF COMPLETION. The parties agree that work will begin on the tasks
described in Section I above on January 1, 2014. The initial term granted by this Agreement
shall be through December 31, 2016. Thereafter, this Agreement will automatically renew for an
additional three (3) year term, with terms and conditions acceptable to both parties.
Termination will be in accordance with Section V of this Agreement.
CONSULTANT SERVICES AGREEMENT - 1
(Over $10,000)
6
III. COMPENSATION.
A. The City shall pay the Consultant, an annual amount, not to exceed $51,452 in
2014 and 2015, and $53,000 in 2016 for the services described in this Agreement.
Assuming this Agreement is renewed per Section II, the rate for 2017 shall be
$53,000 and then will be $54,588 per year for 2018 and 2019. Specific details are
attached as Exhibit C. If the Consultant believes it has been required to handle an
abnormally high number of claims in any calendar year in a manner that Consultant
asserts would require any increase over this maximum amount, the parties shall
negotiate an amendment to this Agreement before any additional compensation will
be due to the Consultant and owed by the City.
IV. INDEPENDENT CONTRACTOR. The parties intend that an Independent
Contractor-Employer Relationship will be created by this Agreement. By their execution of this
Agreement, and in accordance with Ch. 51.08 RCW, the parties make the following
representations:
A. The Consultant has the ability to control and direct the performance and
details of its work, the City being interested only in the results obtained
under this Agreement.
B. The Consultant maintains and pays for its own place of business from which
Consultant's services under this Agreement will be performed.
C. The Consultant has an established and independent business that is eligible
for a business deduction for federal income tax purposes that existed before
the City retained Consultant's services, or the Consultant is engaged in an
independently established trade, occupation, profession, or business of the
same nature as that involved under this Agreement.
D. The Consultant is responsible for filing as they become due all necessary tax
documents with appropriate federal and state agencies, including the Internal
Revenue Service and the state Department of Revenue.
E. The Consultant has registered its business and established an account with
the state Department of Revenue and other state agencies as may be
required by Consultant's business, and has obtained a Unified Business
Identifier (UBI) number from the State of Washington.
F. The Consultant maintains a set of books dedicated to the expenses and
earnings of its business.
V. TERMINATION. Either party may terminate this Agreement, with or without
cause, upon providing the other party thirty (30) days written notice at its address set forth on
the signature block of this Agreement. After termination, the City may take possession of all
records and data within the Consultant's possession pertaining to this project, which may be
used by the City without restriction. If the City's use of Consultant's records or data is not
related to this project, it shall be without liability or legal exposure to the Consultant.
VI. DISCRIMINATION. In the hiring of employees for the performance of work under
this Agreement or any subcontract, the Consultant, its subcontractors, or any person acting on
behalf of the Consultant or subcontractor shall not, by reason of race, religion, color, sex, age,
CONSULTANT SERVICES AGREEMENT - 2
(Over$10,000)
7
sexual orientation, national origin, or the presence of any sensory, mental, or physical disability,
discriminate against any person who is qualified and available to perform the work to which the
employment relates. Consultant shall execute the attached City of Kent Equal Employment
Opportunity Policy Declaration, Comply with City Administrative Policy 1.2, and upon completion
of the contract work, file the attached Compliance Statement.
VII. INDEMNIFICATION. Consultant shall defend, indemnify and hold the City, its
officers, officials, employees, agents and volunteers harmless from any and all claims, injuries,
damages, losses or suits, including all legal costs and attorney fees, arising out of or in
connection with the Consultant's performance of this Agreement, except for that portion of the
injuries and damages caused by the City's negligence.
The City's inspection or acceptance of any of Consultant's work when completed shall not
be grounds to avoid any of these covenants of indemnification.
Should a court of competent jurisdiction determine that this Agreement is subject to RCW
4.24.115, then, in the event of liability for damages arising out of bodily injury to persons or
damages to property caused by or resulting from the concurrent negligence of the Consultant
and the City, its officers, officials, employees, agents and volunteers, the Consultant's liability
hereunder shall be only to the extent of the Consultant's negligence.
IT IS FURTHER SPECIFICALLY AND EXPRESSLY UNDERSTOOD THAT THE
INDEMNIFICATION PROVIDED HEREIN CONSTITUTES THE CONSULTANT'S WAIVER OF
IMMUNITY UNDER INDUSTRIAL INSURANCE, TITLE 51 RCW, SOLELY FOR THE PURPOSES OF
THIS INDEMNIFICATION. THE PARTIES FURTHER ACKNOWLEDGE THAT THEY HAVE MUTUALLY
NEGOTIATED THIS WAIVER.
The provisions of this section shall survive the expiration or termination of this
Agreement.
VIII. INSURANCE. The Consultant shall procure and maintain for the duration of the
Agreement, insurance of the types and in the amounts described in Exhibit A attached and
incorporated by this reference.
IX. EXCHANGE OF INFORMATION. The City will provide its best efforts to provide
reasonable accuracy of any information supplied by it to Consultant for the purpose of
completion of the work under this Agreement.
X. OWNERSHIP AND USE OF RECORDS AND DOCUMENTS. Original documents,
drawings, designs, reports, or any other records developed or created under this Agreement
shall belong to and become the property of the City. All records submitted by the City to the
Consultant will be safeguarded by the Consultant. Consultant shall make such data, documents,
and files available to the City upon the City's request. The City's use or reuse of any of the
documents, data and files created by Consultant for this project by anyone other than
Consultant on any other project shall be without liability or legal exposure to Consultant.
XI. CITY'S RIGHT OF INSPECTION. Even though Consultant is an independent
contractor with the authority to control and direct the performance and details of the work
authorized under this Agreement, the work must meet the approval of the City and shall be
subject to the City's general right of inspection to secure satisfactory completion.
CONSULTANT SERVICES AGREEMENT - 3
(Over$10,000)
8
XII. WORK PERFORMED AT CONSULTANT'S RISK. Consultant shall take all
necessary precautions and shall be responsible for the safety of its employees, agents, and
subcontractors in the performance of the contract work and shall utilize all protection necessary
for that purpose. All work shall be done at Consultant's own risk, and Consultant shall be
responsible for any loss of or damage to materials, tools, or other articles used or held for use in
connection with the work.
XIII. MISCELLANEOUS PROVISIONS.
A. Recyclable Materials. Pursuant to Chapter 3.80 of the Kent City Code, the City
requires its contractors and consultants to use recycled and recyclable products whenever
practicable. A price preference may be available for any designated recycled product.
B. Non-Waiver of Breach. The failure of the City to insist upon strict performance of
any of the covenants and agreements contained in this Agreement, or to exercise any option
conferred by this Agreement in one or more instances shall not be construed to be a waiver or
relinquishment of those covenants, agreements or options, and the same shall be and remain in
full force and effect.
C. Resolution of Disputes and Governing Law. This Agreement shall be governed by
and construed in accordance with the laws of the State of Washington. If the parties are unable
to settle any dispute, difference or claim arising from the parties' performance of this
Agreement, the exclusive means of resolving that dispute, difference or claim, shall only be by
filing suit exclusively under the venue, rules and jurisdiction of the King County Superior Court,
King County, Washington, unless the parties agree in writing to an alternative dispute resolution
process. In any claim or lawsuit for damages arising from the parties' performance of this
Agreement, each party shall pay all its legal costs and attorney's fees incurred in defending or
bringing such claim or lawsuit, including all appeals, in addition to any other recovery or award
provided by law; provided, however, nothing in this paragraph shall be construed to limit the
City's right to indemnification under Section VII of this Agreement.
D. Written Notice. All communications regarding this Agreement shall be sent to the
parties at the addresses listed on the signature page of the Agreement, unless notified to the
contrary. Any written notice hereunder shall become effective three (3) business days after the
date of mailing by registered or certified mail, and shall be deemed sufficiently given if sent to
the addressee at the address stated in this Agreement or such other address as may be
hereafter specified in writing.
E. Assignment. Any assignment of this Agreement by either party without the written
consent of the non-assigning party shall be void. If the non-assigning party gives its consent to
any assignment, the terms of this Agreement shall continue in full force and effect and no
further assignment shall be made without additional written consent.
F. Modification. No waiver, alteration, or modification of any of the provisions of this
Agreement shall be binding unless in writing and signed by a duly authorized representative of
the City and Consultant.
G. Entire Agreement. The written provisions and terms of this Agreement, together
with any Exhibits attached hereto, shall supersede all prior verbal statements of any officer or
other representative of the City, and such statements shall not be effective or be construed as
entering into or forming a part of or altering in any manner this Agreement. All of the above
documents are hereby made a part of this Agreement. However, should any language in any of
CONSULTANT SERVICES AGREEMENT - 4
(Over $10,000)
9
the Exhibits to this Agreement conflict with any language contained in this Agreement, the terms
of this Agreement shall prevail.
H. Compliance with Laws. The Consultant agrees to comply with all federal, state, and
municipal laws, rules, and regulations that are now effective or in the future become applicable
to Consultant's business, equipment, and personnel engaged in operations covered by this
Agreement or accruing out of the performance of those operations.
I. Counterparts. This Agreement may be executed in any number of counterparts,
each of which shall constitute an original, and all of which will together constitute this one
Agreement.
IN WITNESS, the Parties below execute this Agreement, which shall become
effective on the last date entered below.
CONSULTANT: CITY OF KENT:
By: By:
(signature) (signature)
Print Name: Print Name: Suzette Cooke
Its Its Mayor
(title)
DATE: DATE:
NOTICES TO BE SENT TO: NOTICES TO BE SENT TO:
CONSULTANT: CITY OF KENT:
Brandon Schlenker, AVP Public Entity Chris Hills, ARM-P, CRM, Risk Manager
Carl Warren & Company City of Kent
P.O. Box Box 3975 220 Fourth Avenue South
Walnut Creek, CA 94598 Kent, WA 98032
800-998-4763 xt 8305 (Telephone)
(800-956-3999 (Facsimile) (253) 856-5285 (telephone)
(253) 856-6270 (facsimile)
APPROVED AS TO FORM:
Kent Law Department
P;\Civil\Files\Open Files\0065-Human Resources 2013\Carl Warren.Doc
CONSULTANT SERVICES AGREEMENT - 5
(Over $10,000)
10
EXHIBIT A
INSURANCE REQUIREMENTS FOR
CONSULTANT SERVICES AGREEMENTS
Insurance
The Consultant shall procure and maintain for the duration of the Agreement,
insurance against claims for injuries to persons or damage to property which
may arise from or in connection with the performance of the work hereunder
by the Consultant, their agents, representatives, employees or
subcontractors.
A. Minimum Scope of Insurance
Consultant shall obtain insurance of the types described below:
1. Automobile Liability insurance covering all owned, non-
owned, hired and leased vehicles. Coverage shall be written
on Insurance Services Office (ISO) form CA 00 01 or a
substitute form providing equivalent liability coverage. If
necessary, the policy shall be endorsed to provide
contractual liability coverage.
Commercial General Liability insurance shall be written on
ISO occurrence form CG 00 01. The City shall be named as
an Additional Insured under the Consultant's Commercial
General Liability insurance policy with respect to the work
performed for the City using ISO additional insured
endorsement CG 20 10 11 85 or a substitute endorsement
providing equivalent coverage.
2. Workers' Compensation coverage as required by the
Industrial Insurance laws of the State of Washington.
B. Minimum Amounts of Insurance
Consultant shall maintain the following insurance limits:
1. Automobile Liability insurance with a minimum combined
single limit for bodily injury and property damage of
$1,000,000 per accident.
2. Commercial General Liability insurance shall be written with
limits no less than $1,000,000 each occurrence, $2,000,000
general aggregate.
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EXHIBIT A (Continued)
C. other Insurance Provisions
The insurance policies are to contain, or be endorsed to contain, the following
provisions for Automobile Liability and Commercial General Liability
insurance:
1. The Consultant's insurance coverage shall be primary insurance as
respect the City. Any Insurance, self-insurance, or insurance pool
coverage maintained by the City shall be excess of the Consultant's
insurance and shall not contribute with it.
2. The Consultant's insurance shall be endorsed to state that coverage shall
not be cancelled by either party, except after thirty (30) days prior
written notice by certified mail, return receipt requested, has been given
to the City.
3. The City of Kent shall be named as an additional insured on all policies
(except Professional Liability) as respects work performed by or on behalf
of the Consultant and a copy of the endorsement naming the City as
additional insured shall be attached to the Certificate of Insurance. The
City reserves the right to receive a certified copy of all required insurance
policies. The Consultant's Commercial General Liability insurance shall
also contain a clause stating that coverage shall apply separately to each
insured against whom claim is made or suit is brought, except with
respects to the limits of the insurer's liability.
D. Acceptability of Insurers
Insurance is to be placed with insurers with a current A.M. Best rating of not
less than A:VII.
E. Verification of Coverage
Consultant shall furnish the City with original certificates and a copy of the
amendatory endorsements, including but not necessarily limited to the
additional insured endorsement, evidencing the insurance requirements of
the Consultant before commencement of the work.
F. subcontractors
Consultant shall include all subcontractors as insureds under its policies or
shall furnish separate certificates and endorsements for each subcontractor.
All coverages for subcontractors shall be subject to all of the same insurance
requirements as stated herein for the Consultant.
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I
Exhibit 6
Claims Disbursement Account
Consultant shall establish and maintain a bank checking account entitled "Carl Warren &
Company, as agent for City of Kent, WA, Claims Fiduciary Account" (the Claims Disbursement
Account) at sank of America, NA: Any Interest earned on said account shall be used solely by
the Consultant to make payments of City of Kent claims and associated expenses in accordance
with the terms of this exhibit and agreement:
All funds deposited by the City and the Consultant Into the Claims Disbursement Account for the
payment of claims and associated expenses are the property of the City and shall be maintained
by the Consultant on behalf of the City in a fiduciary capacity separate and distinct from any
other funds maintained by the Consultant on behalf of any other person or entity:
i
The Consultant is authorized to withdraw funds from the Claims Disbursement Account only for j
the purpose of paying claims and/or associated expenses when authorized by the City.
The City shall make an initial deposit to the Claims Disbursement Account of $50,000 (Account
Maximum): The City, upon written request of the Consultant, shall deposit additional funds Into
the Claims Disbursement Account. When, as a result of the withdrawal of funds for the payment
of valid claims and associated expenses, the amount maintained in the Claims Disbursement
Account is less than $10,000, the Consultant shall submit to the City a written request to wire
transfer funds to replenish the Claims Disbursement Account In an amount equal to the
difference between such amount and the Account Maximum. The City shall transfer the funds to
the Consultant within two (2) business days of the request. The Consultant may request in
writing, based upon analysis done in conjunction with the City, an Increase In the Account
Maximum. The City will give reasonable consideration to such request by the Consultant,
The Consultant agrees not to Issue or authorize any check or other withdrawal from the Claims
Disbursement Account unless ready funds are on deposit sufficient to pay or cover such check or
withdrawal. It is expressly understood that the Consultant shall not be required to advance Its
own funds to pay any of the City's obligations.
I
The Consultant agrees that the City shall have at least one authorized signor on the Claims
Disbursement Account and the Consultant shall provide the required bank forms to the City of
execution.
In the event of termination of the Agreement, pursuant to Section V, provided the consultant
has acted in good falth and has performed its duties and obligations in accordance with the
standards and requirements set forth In this Agreement, and except as otherwise required by
law, at Its sole option, the City shall continue to fund the Claims Disbursement Account in j
amounts sufficient to enable the Consultant to pay claims and associated expenses in
accordance with the terms and conditions of this Agreement. In the event the,Consultant is in
material breach of this Agreement, or in the event the City gives notice of Termination of this
Agreement pursuant to Section V, the City may modify the terms of this Agreement with respect
to the Claims Disbursement Account.
i
The City agrees to Indemnify the Consultant for any losses resulting from the City's failure to
fund its obligations. It Is further understood that any losses not related to the City's failure to
adequately fund its obligations shall be the responsibility of the Consultant.
I
I
i
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�JJl
CARL «'ARRLN & COMPANY
Claims Management and Solutions
Exhibit C — City of Kent Pricing Proposal
3 year terin plus one 3 year option
• * Service fee includes up to 103 claims in contract year. If the annual claims volume exceeds
103, then the time and expense fees below will apply.
• Annual service fees do not include allocated or out of pocket expenses (medical records, vehicle
appraisals, etc.)
• Annual RMIS Fee: $1,000
Initial Term Annual Fee Invoiced Quarterly
Year 1 $51,452 $12,863
Year $51,452 $12,863
Year 3 $53,000 $13,250
3 Year Option
Year $53,000 $13,250
Year 5 $54,588 $13,647
Year 6 $54,588 $13,647
*Time & Expense Fees
Services $52.00/per hour
Telephone/fax 10% of Services
Mileage (each way) $.565/mile or IRS rate (greater of)
Photocopies $.25/page
Stenographic Included
Photographs $2.50 each
Duplicate Photographs $1.50 each
Office Expense 25% of services
Set up fee $26 per claim
Data Processing $35 per suffix
Index (per submission)** $18.00 each
MMSEA $4.85 per filing
Miscellaneous At Cost
**Index includes Insurance Services Office (ISO) Claims Search and OFAC (aka"pay no
terrorist")
Subrogation Services are provided on the following sliding scale
Recovery Amount
$1.00 to $50,000 23% of the gross recovery
$50,001 to $100,000 18% of the gross recovery
$100,001 and above Negotiable
AN EMPLOYEE-OWNED COMPANY
P. O. Box 3975 i Walnut Creek, CA 94598
www.carlwarren.coni i Tel: 925-674-4660 i 800-998-4763 i Fax: 800-956-3999
CA License No.2607296
14
DECLARATION
CITY OF KENT EQUAL EMPLOYMENT OPPORTUNITY POLICY
The City of Kent is committed to conform to Federal and State laws regarding equal opportunity.
As such all contractors, subcontractors and suppliers who perform work with relation to this
Agreement shall comply with the regulations of the City's equal employment opportunity
policies.
The following questions specifically identify the requirements the City deems necessary for any
contractor, subcontractor or supplier on this specific Agreement to adhere to. An affirmative
response is required on all of the following questions for this Agreement to be valid and binding.
If any contractor, subcontractor or supplier willfully misrepresents themselves with regard to the
directives outlines, it will be considered a breach of contract and it will be at the City's sole
determination regarding suspension or termination for all or part of the Agreement;
The questions are as follows:
1. I have read the attached City of Kent administrative policy number 1.2.
2. During the time of this Agreement I will not discriminate in employment on the basis of
sex, race, color, national origin, age, or the presence of all sensory, mental or physical
disability.
3. During the time of this Agreement the prime contractor will provide a written statement to
all new employees and subcontractors indicating commitment as an equal opportunity
employer.
4. During the time of the Agreement I, the prime contractor, will actively consider hiring and
promotion of women and minorities.
5. Before acceptance of this Agreement, an adherence statement will be signed by me, the
Prime Contractor, that the Prime Contractor complied with the requirements as set forth
above.
By signing below, I agree to fulfill the five requirements referenced above.
Dated this day of 200.
By:
For:
Title:
Date:
EEO COMPLIANCE DOCUMENTS - 1
15
CITY OF KENT
ADMINISTRATIVE POLICY
NUMBER: 1.2 EFFECTIVE DATE: January 1, 1998
SUBJECT: MINORITY AND WOMEN SUPERSEDES: April 1, 1996
CONTRACTORS APPROVED BY Jim White, Mayor
POLICY:
Equal employment opportunity requirements for the City of Kent will conform to federal and
state laws. All contractors, subcontractors, consultants and suppliers of the City must guarantee
equal employment opportunity within their organization and, if holding Agreements with the City
amounting to $10,000 or more within any given year, must take the following affirmative steps:
1. Provide a written statement to all new employees and subcontractors indicating
commitment as an equal opportunity employer.
2. Actively consider for promotion and advancement available minorities and women.
Any contractor, subcontractor, consultant or supplier who willfully disregards the City's
nondiscrimination and equal opportunity requirements shall be considered in breach of contract
and subject to suspension or termination for all or part of the Agreement.
Contract Compliance Officers will be appointed by the Directors of Planning, Parks, and Public
Works Departments to assume the following duties for their respective departments.
1. Ensuring that contractors, subcontractors, consultants, and suppliers subject to these
regulations are familiar with the regulations and the City's equal employment opportunity
policy.
2. Monitoring to assure adherence to federal, state and local laws, policies and guidelines.
EEO COMPLIANCE DOCUMENTS - 2
16
CITY OF KENT
EQUAL EMPLOYMENT OPPORTUNITY COMPLIANCE STATEMENT
This form shall be filled out AFTER COMPLETION of this project by the Contractor awarded the
Agreement.
I, the undersigned, a duly represented agent of
Company, hereby acknowledge and declare that the before-mentioned company was the prime
contractor for the Agreement known as that was entered into on the_
(date) , between the firm I represent and the City of Kent.
I declare that I complied fully with all of the requirements and obligations as outlined in the City
of Kent Administrative Policy 1.2 and the Declaration City of Kent Equal Employment Opportunity
Policy that was part of the before-mentioned Agreement.
Dated this day of 200 .
By:
For:
Title:
Date:
EEO COMPLIANCE DOCUMENTS - 3
17
FINANCE DEPARTMENT
440 Robert Nachlinger, Finance Director
Phone: 253-856-5264
KEN T Fax: 253-856-6255
WASHING-ON
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
Date: December 3, 2013
To: Operations Committee
From: Robert Nachlinger
Re: 2013-2014 Mid-Biennium Budget Adjustments Ordinance-Property
Tax.
Motion: Recommend adoption of the ordinance levying the property taxes
for the second year of the 2013-2014 biennial budget.
SUMMARY: This ordinance levies a property tax increase of 1% over the prior
years. This tax is for the second year of the City's 2013-2014 biennial budget for
the general fund, for the purpose of paying the general expenses of municipal
government
EXHIBIT: Ordinance
BUDGET IMPACT: None
1
18
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19
ORDINANCE NO.
AN ORDINANCE of the City Council of the
City of Kent, Washington, levying 2013 property
taxes for the second year of the 2013 — 2014
biennial budget for the City of Kent.
RECITALS
A. Pursuant to RCW 84.55.120 and after providing all
appropriateDr
RiAOFTthe
lgs on November 5,
2013, and Nn of Kent's proposed
mid-biennial City's property
tax levy to be imposed in 2013 for collection in 2014, and to review
revenues and limit factors.
B. In accordance with RCW 84.55.120, any increase in property
tax revenue other than that resulting from the addition of new
construction and improvements to property, annexations, and any
increase in the value of state-assessed property and the refund fund levy,
requires the adoption of a separate ordinance specifically authorizing the
increase in terms of both dollars and percentage.
C. Pursuant to RCW 84.52.010 and WAC 458-12-365, taxes
shall be levied in specific dollar amounts.
1 Property Tax Levied(1%)
2013 — 2014 Biennial Budget
Ordinance
20
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT,
WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS:
ORDINANCE
SECTION 1, - Recitals Incorporated. The foregoing recitals are
incorporated into this ordinance.
SECTION 2, - Property Tax Levied. There is hereby levied against
the assessed value of the property in the City of Kent, Washington, a tax
for the second year of the City's 2013 - 2014 biennial budget in the
following amount for the General Fund, for the purpose of paying the
general expenses of municipal government:
DRAVY per 1000 of
sed luation
Fund (estim ed) Dollar Amount
General Fund $1.6334 $20,544,599
This property tax levy represents a 1% increase over last year as shown
below.
2013 Regular Property Tax Levy $20,544,599
Less 2011 Regular Property Tax Levy (20,247,862)
Less New Construction Levy (94,258)
Less Annexation Levy
Less Refund Levy (0)
Plus Banked Capacity
Property Tax Increase $ 202,479
% Change 1.0%
2 Property Tax Levied(1%)
2013 - 2014 Biennial Budget
Ordinance
21
SECTION 3, - Limitation on Levy. The application of the General
Fund levy shall be consistent with and shall not result in a tax revenue in
excess of the limitation imposed by RCW sections 84.55.010 and
84.55.0101.
SECTION 4, - Adiustments. City administration shall administer
the Annual Budget and in doing so may authorize adjustments pursuant to
RCW 35A.34, RCW.
SECTION S. - SeverabilitY. If any one or more sections,
subsections, or sentences of this ordinance are held to be unconstitutional
or invalid, such decision shall not affect the validity of the remaining
portion of this ordinance and the same shall remain in full force and effect.
SECTION 6, — Corrections by City Clerk or Code Reviser. Upon
approval of itykey, t Cit a code reviser are
authorized t mak nc r do to this rdinance, including the
correction of leric af enc t other to I, state or federal laws,
codes, rules, or regulations; or ordinance numbering and
section/subsection numbering.
SECTION 7, - Effective Date. This ordinance shall take effect and
be in force January 1, 2014, which is more than five (5) days from and
after its passage and publication, as provided by law.
SUZETTE COOKE, MAYOR
ATTEST:
RONALD F. MOORE, CITY CLERK
3 Property Tax Levied(1%)
2013 - 2014 Biennial Budget
Ordinance
22
APPROVED AS TO FORM:
ARTHUR 11PAT" FITZPATRICK, ACTING CITY ATTORNEY
PASSED: day of December, 2013.
APPROVED: day of December, 2013.
PUBLISHED: day of December, 2013.
I hereby certify that this is a true copy of Ordinance No.
passed by the City Council of the City of Kent, Washington, and approved
by the Mayor of the City of Kent as hereon indicated.
(SEAL)
DRAFT
TY CLERK
P:\Civil\Ordinance\Ta x1evied-2014.Docx
4 Property Tax Levied(1%)
2013 - 2014 Biennial Budget
Ordinance
23
FINANCE DEPARTMENT
440 Robert Nachlinger, Finance Director
Phone: 253-856-5264
N.147KEN T Fax: 253-856-6255
WASHING-ON
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
Date: December 3, 2013
To: Operations Committee
From: Robert Nachlinger
Re: 2013-2014 Mid-Biennium Budget Adjustments Ordinance
Motion: Recommend adoption of the ordinance enacting mid-biennial
budget modification to the City of Kent's 2013-2014 biennium budget and
forwarding the Budget to the City Council Meeting of December 10 with a
recommendation for approval.
SUMMARY: The City Council has reviewed the Proposed 2013 Operating Budget at
the workshops of October 15 and November 19, 2013. In the November 19
workshop, City Council proposed several changes in the Proposed Budget. These
changes were; the addition of a corrections officer and an administrative assistant 3
for the Police Department, the inclusion of the ORCA card program, and the transfer
of $500,000 from the General Fund to Parks Capital for Wilson Playfields, and the
shifting of the four frozen Police Officer positions from the Criminal Justice Fund to
the General Fund.
We have incorporated these changes in the proposed budget and are seeking the
Operations Committee's approval forwarded to the City Council.
BUDGET IMPACT: None
1
24
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25
ORDINANCE NO.
AN ORDINANCE of the City Council of the
city of Kent, Washington, relating to the mid-
biennial review and modification of the 2013-2014
biennial budget as required by RCW 35A.34.130
and Ordinance No. 4067; adopting certain
modifications to the 2013-2014 biennial budget;
and establishing an effective date.
RECITALS
A. The City Council adopted Ordinance No. 4067 on December
11, 2012, I biaaniumsmlook nning in 2013, as
authorized b Chap r R anFitin or mid-biennial review
and modifica n e ire y CW 50.
B. As required by Section 3 of Ordinance No. 4067, the Mayor
has submitted to the City Council a proposed mid-biennial budget
modification.
C. Following proper notice to the public, public hearings for the
proposed mid-biennial budget modification was held before the City
Council on November 5, 2013.
D. The City Council has considered the proposed mid-biennial
budget modifications and has considered all comments received from the
public at the public hearings and all written comments with regard to the
proposed mid-biennial budget modification.
1 2013-2014
Biennial Budget Adoption
Ordinance
26
E. The City Council desires to adopt the 2013-2014 mid-biennial
budget modification.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT,
WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS:
ORDINANCE
SECTION 1, — Mid-Biennial Budget Modification. The mid-biennial
budget modification to the biennium budget of the city of Kent,
Washington, for the years 2013-2014, incorporated and attached as
Exhibit A and Exhibit B, are hereby adopted by this reference.
SECTI — tmen . T s to the estimated
appropriatio for c se at u d, set fort on Exhibit A, attached
and incorpor ed b t re a e.
SECTION 3, - All existing job classifications and pay and salary
ranges, together with the working conditions established by the Council for
those positions, which are established by existing job descriptions, city
policies, and labor agreements, shall apply to this budget. During the
remainder of this biennium, city administration, through its Human
Resources Department, may authorize increases and decreases in the
number of employees in each classification and may amend job
descriptions for each classification, so long as these modifications do not
exceed the budgetary amounts established for each authorized city fund.
However, no new classifications shall be created during this biennium
without prior Council authorization.
2 2013-2014
Biennial Budget Adoption
Ordinance
27
SECTION 4, — All employees who are members of a bargaining unit
shall receive such pay and benefits as provided in the applicable collective
bargaining agreement.
SECTIONS. - Transmittal. The Finance Director shall transmit a
complete copy of the final adopted budget to the Division of Municipal
Corporations in the Office of the State Auditor and to the Association of
Washington Cities.
SECTION 6, - SeverabilitY. If any one or more section, subsection,
or sentence of this ordinance is held to be unconstitutional or invalid, such
decision shall not affect the validity of the remaining portion of this
ordinance and the same shall remain in full force and effect.
SECTION 7, - Effective Date. This ordinance shall take effect and
be in force I nua 1 201 w is ore thTne (5) days from and
after the dat of pa e p o as prby law.
SUZETTE COOKE, MAYOR
ATTEST:
RONALD F. MOORE, CITY CLERK
APPROVED AS TO FORM:
ARTHUR 11PAT" FITZPATRICK, ACTING CITY ATTORNEY
3 2013-2014
Biennial Budget Adoption
Ordinance
28
PASSED: day of 2013.
APPROVED: day of 2013.
PUBLISHED: day of 2013.
I hereby certify that this is a true copy of Ordinance No.
passed by the City Council of the City of Kent,
Washington, and approved by the Mayor of the City of Kent as
hereon indicated.
(SEAL)
RONALD F. MOORE, CITY CLERK
DRAFT
P:\Civil\Ordinance\Biennial Budget Adjustments.Docx
4 2013-2014
Biennial Budget Adoption
Ordinance
29
2014 Mid-Biennium Expenditure Adjustment
Exhibit A
2014 Adopted 2014 Adjusted
Expenditures Adjustments Expenditures
General Fund, including Annexation 74,051,547 1,299,371 75,350,918
Street Operating Fund 9,625,185 (51,794) 9,573,391
LEOFF 1 Retiree Benefit Fund 1,184,337 1,184,337
Lodging Tax Fund 178,500 178,500
Youth Teen Fund 898,524 898,524
Capital Improvement Fund 10,599,674 (34,479) 10,565,195
Criminal Justice Fund 2,553,781 309,633 2,863,414
Community Development Block Grant 748,000 166,499 914,499
ShoWare Operating Fund 820,200 (300,000) 520,200
Non-Voted Debt Service Fund 10,053,059 (87,919) 9,965,140
Special Assessment Fund 2,502,519 2,502,519
Street Capital Projects Fund 4,700,000 - 4,700,000
Parks Capital Projects Fund 510,000 800,000 1,310,000
Technology Capital Projects Fund 1,247,808 - 1,247,808
Water Fund 18,236,351 20,807 18,257,158
Sewerage Fund 40,370,473 29,925 40,400,398
Golf Complex Fund 3,106,588 6,180 3,112,768
Fleet Services Fund DRA7FT.882)
8 ,836 3,740,708
Central Services Fund 5 ,588 7,020,142
Facilities Fund 3 ,811) 5,067,496
Insurance Fund 16,062,826
Total Gross Expenditure Budget 213,064,987 2,370,954 215,435,941
30
2013-14 Biennial Budget
2014 Mid-Biennium Adjustment
Exhibit B
Inc (Dec) Beginning Ending
in Fund Fund Fund
Revenues Expenditures Balance Balance Balance
GOVERNMENTAL FUNDS
GENERAL FUND
Excluding Annexation 64,169,159 62,576,215 1,592,944 7,589,939 9,182,883
Annexation 11,551,948 11,475,332 76,616 878,590 955,206
Rev Adjust-per Workshop 8/2013 384,782 384,782 384,782
Refinements (475,777) 475,777 475,777
Economic & Community Dev 123,831 (123,831) (123,831)
Human Resources 138,806 (138,806) (138,806)
Information Technology 197,698 (197,698) (197,698)
Parks, Recreation &Comm Svcs 597,385 (597,385) (597,385)
Police 703,205 (703,205) (703,205)
Public Works 14,223 (14,223) (14,223)
76,105,889 75,350,918 754,971 8,468,529 9,223,500
SPECIAL REVENUE FUNDS
Street Operating 9,601,506 9,625,185 (23,679) 424,441 400f762
Refinements (51,794) 51,794 51,794
9,601,506 9,573,391 28,115 424,441 452,556
LEOFF 1 Retiree Benefits Fund 1,075f794 1,184,337 (108,543) 598,392 489,849
Lodging Tax Fund 2 178 111,496 129,858
Youth/Teen Programs 903, 1 898 24 537 85,988 90,525
Capital Improvement 466 99 8 792 (7,055,821) (6,970,029)
Rev Adjust-per Workshop 8/2 3 769 4 76 374 769,374
Sale of Property - 2013 carry ,500, 3,50 ,000
Refinements (34,479) 34,479 34,479
14,954,840 10,565,195 4,389,645 (7,055,821) (6,166,176)
Criminal Justice 2,563,979 2,553,781 10,198 1,226,564 1,236,762
Rev Adjust-per Workshop 8/2013 (75,940) (75,940) (75,940)
Refinements 80,657 (80,657) (80,657)
Information Technology 48 (48) (48)
New Police Officers 228,928 (228,928) (228,928)
2,488,039 2,863,414 (375,375) 1,226,564 851,189
Community Block Grant 748,000 748,000
Refinements 166,499 166,499
914,499 914,499
Other Operating Projects 118,280 118,280 449,027 567,307
Refinements 1,793 1,793 1,793
120,073 120,073 449,027 569,100
ShoWare Operating Fund 1,100,000 520f200 579,800 (1,815,552) (1,235,752)
DEBT SERVICE FUNDS
Voted 2,284 2,284
LTGO Debt 10,053,059 10,053,059
Refinements (87,919) (87,919)
9,965,140 9,965,140
Special Assessment 3,484,056 2,502,519 981,537 1,845,844 2,827,381
CAPITAL PROJECTS FUNDS
Street Projects 4,700,000 4,700,000
31
2013-14 Biennial Budget
2014 Mid-Biennium Adjustment
Exhibit B
Inc (Dec) Beginning Ending
in Fund Fund Fund
Revenues Expenditures Balance Balance Balance
Parks Projects 810,000 810,000
Wilson Playfields 500,000 500,000
1,310,000 1,310,000
Technology Projects 1,247,808 1,247,808
PROPRIETARY FUNDS
ENTERPRISE FUNDS
Water 18,636,186 18,236,351 399,835 1,103,594 1,503,429
Refinements (45,108) 45,108 45,108
Information Technology 37,470 (37,470) (37,470)
Public Works 28,445 (28,445) (28,445)
18,636,186 18,257,158 379,028 1,103,594 1,482,622
Sewerage 43,824,145 40,370,473 3,453,672 4,442,897 7,896,569
Refinements (34,902) 34,902 34,902
Information Technology 36,382 (36,382) (36,382)
Public Works 28,445 (28,445) (28,445)
43,824,145 40,400,398 3,423,747 4,442,897 7,866,644
Golf Complex R,1234
,106 (2,486,259) (2,470,613)
Refinements 3 37 ( 337) (3,337)
Information Technology 2 843 2,843
12 68 466 (2,486,259) (2,476,793)
INTERNAL SERVICE FUNDS
Fleet Services 4,392,240 3,707,872 684,368 1,393,225 2,077,593
Refinements 4,456 (4,456) (4,456)
Information Technology 15,830 (15,830) (15,830)
Public Works 12,550 (12,550) (12,550)
4,392,240 3,740,708 651,532 1,393,225 2,044,757
Central Services 6,735,556 6,663,554 72,002 749,840 821,842
Refinements 294,450 42,138 252,312 252,312
Information Technology 314,450 (314,450) (314,450)
7,030,006 7,020,142 9,864 749,840 759,704
Facilities Fund 5,065,110 5,092,307 (27,197) 813,942 786,745
Refinements (28,990) 28,990 28,990
Information Technology 4,179 (4,179) (4,179)
5,065,110 5,067,496 (2,386) 813,942 811,556
Insurance 16,906,345 16,214,708 691,637 11,436,211 12,127,848
Refinements (2,029,238) (151,882) (1,877,356) (1,877,356)
14,877,107 16,062,826 (1,185,719) 11,436,211 10,250,492
TOTAL GROSS BUDGET 225,114,595 215,435,941 9,678,654 21,794,642 27,973,296
Less:
Internal Service Funds 29,033,631 29,033,631
Transfers 21,854,145 21,854,145
TOTAL NET BUDGET 174,226,819 164,548,165 9,678,654 21,794,642 27,973,296
32
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33
2014 Mid-Biennium Expenditure Adjustment
Adopted vs. Adjusted Budget by Fund
2014 Adopted 2014 Adjusted
Expenditures Expenditures Variance % Change Page #
Unchanged Funds
LEOFF 1 Retiree Benefit Fund 1,184,337 1,184,337 0.0%
Lodging Tax 178,500 178,500 0.0%
Youth Teen 898,524 898,524 0.0%
ShoWare Operating Fund * 820,200 520,200 (300,000) -36.6%
Special Assessment 2,502,519 2,502,519 - 0.0%
Street Capital Projects 4,700,000 4,700,000 - 0.0%
Technology Capital Projects 1,247,808 1,247,808 - 0.0%
Central Services - Central Stores 518,406 518,406 - 0.0%
Refinements Only (see page 23 for details)
Street Operating 9,625,185 9,573,391 (51,794) -0.5% 3
Capital Improvement 10,599,674 10,565,195 (34,479) -0.3% 4-5
Community Block Grant 748,000 914,499 166,499 22.3% 6
Debt Service Funds 10,053,059 9,965,140 (87,919) -0.9% 7
Golf Complex 3,106,588 3,112,768 6,180 0.2% 8
Fleet Services 3,707,872 3,740,708 32,836 0.9% 9
Facilities Fund 5,092,307 5,067,496 (24,811) -0.5% 10
Insurance Funds 16,214,708 16,062,826 (151,882) -0.9% 11-15
Utility Funds
Water Operating 18,236,351 18,257,158 20,807 0.1% 16
Sewerage Operating 40,370,473 40,400,398 29,925 0.1% 17
Other Funds
Criminal Justice 2,553,781 2,863,414 309,633 12.1% 18
Central Services - Info Tech 6,145,148 6,501,736 356,588 5.8% 19
Parks Capital Projects * 510,000 1,310,000 800,000 156.9% 20
General Fund, including Annexation 74,051,547 75,350,918 1,299,371 1.8% 21-22
Total Gross Expenditure Budget 213,064,987 215,435,941 2,370,954 1.1%
See page 23 for a detailed list of the 2014 Expenditure Adjustments.
* ShoWare Lifecycle project re-classified from ShoWare Operating Fund to Parks Capital Projects Fund,
due to new reporting standards from the Governmental Accounting Standards Board (GASB).
Operations Committee 12/3/2013 - Final Page 1
34
Street Operating Fund
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE 355,417 275,044 237,517 424,441
Revenues
Fuel Tax - Unrestricted 1,865,667 1,886,725 1,905,592
B & O Tax 4,700,000 4,700,000
Water 162,924 167,414 172,436
Sewer 223,450 231,245 238,182
Drainage 165,087 173,236 178,433
Electric 1,088,861 1,119,842 1,131,040
Gas 350,459 393,959 397,899
Garbage 156,016 205,866 207,925
Telephone 710,882 669,929 669,929
Miscellaneous Revenue (47,995) 70 70
Total Revenues 4,675,351 9,548,286 9,601,506 9,601,506
Expenditures and Transfers
Debt Service
PW Trust Fund Loan 797,200 827,069 789,798
LTGO Bonds 2000 28,775
LTGO Bonds 2002 553,692
GO Refund (96) 2004 136,393 139,507 151,089
GO Refund 2005 (93,95,00,96TF) 37,789 114,714 112,485
LTGO Bonds 2008 487,066 466,921 472,025
LTGO Bonds 2009 207,213 207,107 207,637
GO Refund 2012 (2000/2002) 253,557 600,023 800,283
Total Debt Service 2,501,685 2,355,341 2,533,317 2,533,317
Operating Costs
Street Utility Operations 1,805,094 1,674,419 1,697,543
Street Tree Maintenance Program 196,017 267,968 274,145
Engineering Services Allocation 264,546 265,180 265,180
Total Operating Expenditures 2,265,657 2,207,567 2,236,868 2,236,868
Projects
Street Overlays and Materials 4,550,000 4,700,000
Street Light Repair 150,000
Metro Transit Services 155,000 155,000 155,000
Closed and Other Projects (166,618)
Total Projects (11,618) 4,855,000 4,855,000 4,855,000
2014 Proposed Adjustments
Refinements - Debt Service (53,440)
Refinements - Salaries & Benefits 1,646
Total Expenditures &Transfers 4,755,724 9,417,908 9,625,185 9,573,391
Net Revenues less Expenditures (80,373) 130,378 (23,679) 28,115
ENDING FUND BALANCE 275,045 405,422 213,838 452,556
Operations Committee 12/3/2013 - Final Page 3
35
Capital Improvement Fund
Fund Summary
2012 2013 2014 2014
Actuals Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE (12,052,614) (11,082,376) (6,677,326) (7,055,821)
Revenues
Sales Tax 4,608,055 4,340,469 4,405,576
Utility Tax 1,171,672 1,218,674
Real Estate Excise Tax 1,644,785 1,142,799 1,398,819
Real Estate Excise Tax - 2nd Qtr % 1,644,785 1,142,799 1,398,819
Real Estate Excise Tax - State 258,392
Miscellaneous Revenues 2,135 3,939 3,978
Transfer In - General Fund ** 2,201,772 2,193,787 2,259,600
Transfer In - Facilities 260,000
Sale of Property 198,526 6,000,000
Subtotal - Adopted Budget 10,818,451 15,995,465 10,685,466 10,685,466
Adjustments (approved at 8/20 Council Workshop) 769,374
Sale of Property (3,500,000) 3,500,000
Total Revenues 10,818,451 12,495,465 10,685,466 14,954,840
Expenditures and Transfers
Debt Service
Non-Voted Debt Service 6,820 1,171,672 1,218,674
LTGO Bonds 2000 76,575
Valley Communications 170,910 240,880 229,280
LTGO Bonds 2002 434,733
LTGO / Taxable Bonds 2003 667,274 666,340 186,491
GO Refund (96) 2004 1,447,831 1,480,875 1,603,821
GO Refund 2005 (93,95,00,96TF) 63,112 191,579 187,857
LTGO Bonds 2006 770,000 758,000 1,246,000
LTGO Bonds 2008 1,412,334 1,306,679 1,324,575
GO Refund 2009 (Part 1999) 721,641 721,268 723,120
GO Refund 2012 (2000/2002) 350,111 747,257 679,856
ShoWare Debt Service 2,764,025 2,500,000 2,400,000
Water Fund Loan Payoff 366,660
Subtotal Debt Service 9,252,026 9,784,550 9,799,674 9,799,674
Facilities Projects 260,000
Technology Projects 120,000
Parks Projects
Adopt-a-Park Program 23,602
Eagle Scout Projects 23,159
ShoWare Lifecycle 300,000 300,000 300,000
Park Lifecycle Program 400,000 178,991 500,000
Urban Forestry Plan 15,000 24,248
Closed and Other REET Projects (738)
Subtotal Parks Projects 714,262 550,000 800,000 800,000
Closed &Other Projects (498,076) (30,197)
Operations Committee 12/3/2013 - Final Page 4
36
Capital Improvement Fund
Fund Summary
2012 2013 2014 2014
Actuals Adj Budget Adopted Adjustments
2014 Proposed Adjustments
Refinements - Debt Service (34,479)
Total Expenditures &Transfers 9,848,212 10,304,353 10,599,674 10,565,195
Net Revenues less Expenditures 970,239 2,191,112 85,792 4,389,645
Capital Reserves 250,000 500,000 500,000
Unreserved (9,141,264) (7,091,534) (3,166,176)
ENDING FUND BALANCE (11,082,375) (8,891,264) (6,591,534) (2,666,176)
** Per Ordinance #4020 passed on 12/13/2011, the equivalent of 4% utility tax on the City's internal
utilities is to be transferred to the Capital Improvement Fund. These monies, as they become available, are tc
apply equally to information technology and street capital needs. Because the CIP fund is still running a deficit,
these monies are not available for information technology and street capital needs.
Operations Committee 12/3/2013 - Final Page 5
37
Community Block Grant Fund
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
Revenues
CDBG Block Grant - HUD 892,713 691,888 748,000
Subtotal - Adopted Budget 892,713 691,888 748,000
2014 Proposed Adjustments
Refinements - per draft funding allocation 166,499
Total Revenues 892,713 691,888 748,000 914,499
Expenditures
Salaries 350,645 329,421 332,195
Benefits 158,387 162,975 166,471
Supplies 61,163 30,994 33,193
Services 322,517 168,073 216,141
Subtotal - Adopted Budget 892,713 691,463 748,000
2014 Proposed Adjustments
Refinements - per draft funding allocation 166,499
Total Expenditures 892,713 691,463 748,000 914,499
Operations Committee 12/3/2013 - Final Page 6
38
Non-Voted Debt Service Fund
Fund Summary
2012 2013 2014 2014
Actuals Adj Budget Adopted Adjustments
Beginning Fund Balance (14,000)
Revenues &Transfers In
Non-Voted Debt Service 804,020 1,998,741 2,008,472
LTGO Bonds 2000 105,350
Valley Communications 170,910 240,880 229,280
LTGO Bonds 2002 988,425
LTGO /Taxable Bonds 2003 667,274 666,340 186,491
GO Refund (96) 2004 1,584,224 1,620,382 1,754,910
GO Refund 2005 (93, 95, 00, 96TF) 100,901 306,293 300,342
LTGO Bond 2006 770,000 758,000 1,246,000
LTGO Bonds 2008 1,899,400 1,773,600 1,796,600
GO Refund 2009 (Part 1999) 1,048,675 1,050,125 1,050,825
GO Refund 2012 (2000/2002) 603,669 1,347,280 1,480,139
Subtotal - Adopted Budget 8,728,847 9,761,641 10,053,059 10,053,059
2014 Proposed Adjustment
Refinement - Debt Service (87,919)
Total Revenues &Transfers In 8,728,847 9,761,641 10,053,059 9,965,140
Expenditures
Principal 5,747,813 5,713,775 6,009,687
Interest 2,981,033 4,047,866 4,043,372
Subtotal - Adopted Budget 8,728,847 9,761,641 10,053,059 10,053,059
2014 Proposed Adjustment
Refinement - Debt Service (87,919)
Total Expenditures 8,728,847 9,761,641 10,053,059 9,965,140
Operations Committee 12/3/2013 - Final Page 7
39
Golf Operating Fund
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE (2,174,297) (2,395,200) (2,280,581) (2,486,259)
Revenues
Charges for Services 1,823,239 2,201,000 2,218,000
Rentals 169,463 218,000 218,000
Leases 71,779 81,350 60,000
Sales 509,787 563,994 618,344
Miscellaneous Revenue 115,622 7,890 7,890
Total Revenues 2,689,890 3,072,234 3,122,234 3,122,234
Expenditures
18 Hole Course 1,694,756 1,724,636 1,754,017
Par 3 Course 302,746 294,944 299,546
Driving Range 471,474 479,598 488,012
Merchandising 441,817 554,930 565,013
Transfers Out 2,946
Subtotal - Adopted Budget 2,910,793 3,057,054 3,106,588 3,106,588
2014 Proposed Adjustments
Refinements - Salaries & Benefits 3,337
Information Technology Costs 2,843
Total Expenditures 2,910,793 3,057,054 3,106,588 3,112,768
Net Revenues less Expenditures (220,903) 15,180 15,646 9,466
ENDING FUND BALANCE (2,395,200) (2,380,020) (2,264,935) (2,476,793)
Operations Committee 12/3/2013 - Final Page 8
40
Fleet Services Fund
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE 2,628,235 1,866,304 1,237,151 1,393,225
Revenues
Fleet Operations 2,961,063 3,187,651 3,335,555
Fleet Replacement 374,875 792,850 1,042,850
Sale of Property 29,335
Interest Income 3,335 13,835 13,835
Total Revenues 3,368,608 3,994,336 4,392,240 4,392,240
Expenditures
Salaries & Benefits 847,779 827,334 835,845
Supplies 1,596,595 1,583,964 1,615,815
Services 786,363 739,124 756,212
Capital Outlay 820,905 1,364,440 500,000
Transfers Out 78,898 134
Subtotal - Adopted Budget 4,130,540 4,514,996 3,707,872 3,707,872
2014 Proposed Adjustments
Refinements - Salaries & Benefits 4,456
Information Technology Costs 15,830
Public Works - Admin Assistant 12,550
Total Expenditures 4,130,540 4,514,996 3,707,872 3,740,708
Net Revenues less Expenditures (761,931) (520,660) 684,368 651,532
ENDING FUND BALANCE 1,866,304 1,345,644 1,921,519 2,044,757
Operations Committee 12/3/2013 - Final Page 9
41
Facilities Fund
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE 305,273 866,612 498,933 813,942
Revenues
Rental Fees - Internal 41240,371 3,997,582 4,178,609
Intergovernmental - RFA 843,316 843,316 843,316
Leases 26,918 26,916 26,916
Miscellaneous Revenue 20,683 16,269 16,269
Total Revenues 5,131,288 4,884,083 5,065,110 5,065,110
Expenditures
Salaries & Benefits 2,082,742 2,165,481 2,209,721
Supplies 271,314 351,202 360,176
Services and Charges 1,802,990 1,873,365 1,920,696
Capital Outlay 40,500
Principal and Interest 152,903 109,115 31,714
Transfer Out-Life Cycle Projects 260,000 500,000 570,000
Subtotal - Adopted Budget 4,569,949 5,039,663 5,092,307 5,092,307
2014 Proposed Adjustments
Refinements - Salaries & Benefits (28,990)
Information Technology Costs 4,179
Total Expenditures 4,569,949 5,039,663 5,092,307 5,067,496
Net Revenues less Expenditures 561,339 (155,580) (27,197) (2,386)
ENDING FUND BALANCE 866,612 711,032 471,736 811,556
Operations Committee 12/3/2013 - Final Page 10
42
Insurance Fund
Unemployment
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE 201,790 280,233 188,738 420,207
Revenues
Contributions 389,106 402,324 402,324
Interest Income 354 250 250
Total Revenues 389,460 402,574 402,574 402,574
Expenditures
Salaries and Benefits 16,592 23,951 24,262
Supplies 4,177 4,260
Services and Charges 2,796 5,087 5,189
Claims Paid 291,629 400,000 370,000
Subtotal - Adopted Budget 311,017 433,215 403,711 403,711
2014 Proposed Adjustments
Refinements - Salaries & Benefits 343
Total Expenditures 311,017 433,215 403,711 404,054
Net Revenues less Expenditures 78,443 (30,641) (1,137) (1,480)
ENDING FUND BALANCE 280,233 249,592 187,601 418,727
Operations Committee 12/3/2013 - Final Page 11
43
Insurance Fund
Workers Compensation
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BLANCE (509,195) 693,747 160,609 1,070,540
Revenues
Contributions 1,602,991 1,656,075 1,656,075
Interest Income 3,775 3,000 3,000
Total Revenues 1,606,766 1,659,075 1,659,075 1,659,075
Expenditures
Salaries and Benefits 66,368 106,022 107,262
Judgements and Damages 742,840 1,000,000 950,000
Ultimate Loss Adjustment (676,087)
Liability Insurance 43,329 78,234 79,799
Intergovernmental Services 138,790 204,000 204,000
Adminisrative Costs 64,362 53,777 54,853
Other Expenses 4,427 16,660 16,962
Safety Program 19,795 90,262 92,066
Subtotal - Adopted Budget 403,824 1,548,955 1,504,942 1,504,942
2014 Proposed Adjustments
Refinements - Salaries & Benefits 1,374
Total Expenditures 403,824 1,548,955 1,504,942 1,506,316
Net Revenues less Expenditures 1,202,942 110,120 154,133 152,759
ENDING FUND BALANCE 693,747 803,867 314,742 1,223,299
Operations Committee 12/3/2013 - Final Page 12
44
Insurance Fund
Health and Employee Wellness Fund
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE 4,634,833 5,963,620 6,062,526 6,856,399
Revenues
Contributions
Blue Cross 9,163,751 9,606,586 10,086,916
Group Health 392,117 424,534 445,761
Employee Share
Blue Cross 907,667 1,043,069 1,095,222
Group Health 50,938 55,476 58,250
RFA Contributions 3,687,875
COBRA 156,845 86,282 90,596
Interest Income 10,854 10,500 11,025
Miscellaneous Income 186,012 137,568 144,446
Subtotal - Adopted Budget 14,556,059 11,364,015 11,932,216 11,932,216
2014 Proposed Adjustments
Refinements - remove 5% increase (529,038)
Refinements - 10% premium reduction (1,149,156)
Total Revenues 14,556,059 11,364,015 11,932,216 10,254,022
Expenditures
Salaries and Benefits 329,982 350,704 356,411
Blue Cross Claims 10,418,590 8,045,679 8,881,459
Blue Cross Administration Fees 565,520 397,404 417,274
Blue Cross Audit Fees 59,332 60,519
Delta Dental Claims 1,027,473 811,325 860,816
Delta Dental Administration Fees 62,369 46,015 48,316
Vision Service Plan Claims 117,180 95,021 95,021
Vision Service Plan Admin Fees 26,325 14,293 15,008
Stop Loss Fees 469,190 415,113 477,380
Stop Loss Reimbursements (193,310) (349,793) (349,793)
Group Health Premiums 443,055 531,269 610,959
IBNR Adjustment (110,300) (127,800) 61,700
Wellness 16,012 88,314 89,482
Transfer Out 49
Other Professional Services 55,188 53,289 54,345
Subtotal - Adopted Budget 13,227,272 10,430,214 11,678,897 11,678,897
2014 Proposed Adjustments
Refinements - Salaries & Benefits 4,684
Total Expenditures 13,227,272 10,430,214 11,678,897 11,683,581
Net Revenues less Expenditures 1,328,787 933,801 253,319 (1,429,559)
ENDING FUND BALANCE 5,963,620 6,897,421 6,315,845 5,426,840
Operations Committee 12/3/2013 - Final Page 13
45
Insurance Fund
Liability Insurance
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE 831,667 2,187,087 1,595,118 2,928,533
Revenues
Contributions 2,340,300 2,340,300 2,340,300
Interest Income 6,164 4,000 4,000
Subtotal - Adopted Budget 2,346,464 2,344,300 2,344,300 2,344,300
2014 Proposed Adjustments
Refinements - reduce rates by 15% (351,044)
Total Revenues 2,346,464 2,344,300 2,344,300 1,993,256
Expenditures
Claims and Judgements 122,990 1,000,000 1,000,000
Insurance Premiums 664,509 719,750 755,737
Other Expenses 203,545 296,523 301,781
Subtotal - Adopted Budget 991,044 2,016,273 2,057,518 2,057,518
2014 Proposed Adjustments
Refinements - Claims Costs (160,000)
Refinements - Salaries & Benefits 1,374
Total Expenditures 991,044 2,016,273 2,057,518 1,898,892
Net Revenues less Expenditures 1,355,420 328,027 286,782 94,364
ENDING FUND BALANCE 2,187,087 2,515,114 1,881,900 3,022,897
Operations Committee 12/3/2013 - Final Page 14
46
Insurance Fund
Property Insurance
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE 104,731 141,317 146,843 160,532
Revenues
Contributions 453,593 562,455 568,080
Interest Income 114 100 100
Total Revenues 453,707 562,555 568,180 568,180
Expenditures
Brokerage Fees
Insurance Premiums 387,734 510,000 520,200
Property Claims / Deductibles 12,796 24,684 25,178
Other Costs 16,592 23,951 24,262
Subtotal - Adopted Budget 417,122 558,635 569,640 569,640
2014 Proposed Adjustments
Refinements - Salaries & Benefits 343
Total Expenditures 417,122 558,635 569,640 569,983
Net Revenues less Expenditures 36,585 3,920 (1,460) (1,803)
ENDING FUND BALANCE 141,317 145,237 145,383 158,729
Operations Committee 12/3/2013 - Final Page 15
47
Water Operating Fund
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE (242,692) 1,583,484 1,103,594 1,103,594
Revenues
Charges for Services 16,249,512 16,732,904 17,223,626
System Dev/Connection Charges 1,266,547 1,268,447 1,268,447
Other Revenue 713,106 144,113 144,113
Total Revenues/Other Sources 18,229,165 18,145,464 18,636,186 18,636,186
Expenditures (Transfers)
Salaries and Benefits 3,105,497 3,006,032 3,046,570
Supplies 541,390 697,179 711,101
Services 7,035,164 7,697,979 7,878,544
Transfer Out - Projects 3,151,301 2,700,000 3,000,000
Transfer Out - Debt Service 46,969 48,936 47,064
Transfer Out - Central Stores 5,012
Capital Outlay 69,000
Debt Service - Principal 1,667,974 2,348,315 2,375,131
Debt Service - Interest 1,812,601 1,376,262 1,333,273
Cost Allocation (737,533) (154,236) (155,332)
Subtotal - Adopted Budget 16,623,362 17,794,479 18,236,351 18,236,351
2014 Proposed Adjustments
Refinements - Salaries & Benefits (45,108)
Information Technology Costs 37,470
Public Works - Admin Assistant 28,445
Total Expenditures 16,623,362 17,794,479 18,236,351 18,257,158
Net Revenues less Expenditures 1,605,802 350,985 399,835 379,028
Ending Balance 1,363,111 1,934,469 1,503,429 1,482,622
Operations Committee 12/3/2013 - Final Page 16
48
Sewerage Operating Fund
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE 8,270,589 7,704,819 4,442,897 4,442,897
Revenues
Intergovernmental Revenue 161,900
Licenses and Permits 61,423 50,000 50,000
Charges for Services 38,732,590 41,936,143 43,105,212
System Dev/Connection Charges 753,142 616,950 616,950
Other Revenue 31,412 51,983 51,983
Total Revenues/Other Sources 39,740,467 42,655,076 43,824,145 43,824,145
Expenditures (Transfers)
Salaries and Benefits 4,569,685 3,859,534 3,905,127
Supplies 315,418 423,096 431,498
Services & Charges 25,668,245 27,967,203 28,217,489
Capital Outlay 186,500
Transfer Out - Projects 8,439,543 10,491,643 6,522,146
Transfer Out - Debt Service 72,852 72,814 73,004
Transfer Out - Central Stores 4,817
Debt Service - Principal 1,445,713 1,514,591 1,108,167
Debt Service - Interest 802,578 811,210 753,033
Cost Allocation (553,245) (639,991) (639,991)
Subtotal - Adopted Budget 40,760,789 44,691,417 40,370,473 40,370,473
2014 Proposed Adjustments
Refinements - Salaries & Benefits (34,902)
Information Technology Costs 36,382
Public Works - Admin Assistant 28,445
Total Expenditures 40,760,789 44,691,417 40,370,473 40f400,398
Net Revenues less Expenditures (1,020,322) (2,036,341) 3,453,672 3,423,747
ENDING FUND BALANCE 7,250,267 5,668,478 7,896,569 7,866,644
Operations Committee 12/3/2013 - Final Page 17
49
Criminal Justice Fund
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE 867,522 1,145,679 1,062,008 1,226,564
Revenues
Sales Tax - Local Option 1,924,193 1,814,268 1,841,482
MVET - Basic Crime 100,113 92,899 93,829
MVET - High Crime 46,314 191,199 193,110
MVET - Special Programs 78,549 74,406 75,150
Intergovernmental 197,935 198,239 198,239
Seized Assets 12,708 53,386 53,386
Miscellaneous Revenues 5,073 3,783 3,783
Transfers In - General Fund 121,500 121,500 105,000
Subtotal - Adopted Budget 2,486,384 2,549,680 2,563,979 2,563,979
2014 Proposed Adjustments
Adjustments (approved at 8/20 Council Workshop) (75,940)
Total Revenues 2,486,384 2,549,680 2,563,979 2,488,039
Expenditures
Law
Salaries & Benefits 548,523 554,171 561,938
Supplies 13,963 30,554 30,922
Services & Charges 9,129 22,349 22,754
Domestic Violence
Salaries & Benefits 160,674 138,291 140,497
Services & Charges 7,511 8,198 8,361
KYFS - Youth Violence Prevention
Services & Charges 25,000 25,000 25,000
Police
Salaries & Benefits 974,852 1,151,809 1,145,683
Supplies 36,860 69,064 71,828
Services & Charges 34,285 123,132 130,396
Police Special Programs &Grants
Salaries & Benefits 254,490 238,719 238,692
Supplies 24,663 40,643 41,456
Services & Charges 56,512 133,581 136,254
Vehicles and Equipment 45,264
Subtotal -Adopted Budget 2,191,727 2,535,511 2,553,781 2,553,781
Proposed Adjustments
Refinements - Salaries & Benefits 80,657
Information Technology 48
New Police Officers 228,928
Total Expenditures 2,191,727 2,535,511 2,553,781 2,863,414
Net Revenues less Expenditures 294,656 14,169 10,198 (375,375)
ENDING FUND BALANCE 1,162,178 1,159,848 1,072,206 851,189
Operations Committee 12/3/2013 - Final Page 18
50
Central Services Fund
Information Technology
Fund Summary
2012 2013 2014 2014
Actual Adj Budget Adopted Adjustments
BEGINNING FUND BALANCE 399,972 414,500 458,698 789,754
Revenues
Utility Tax 1,040,000 1,045,200
Charges for Services:
Internal Fees 4,533,585 4,212,504 4,324,362
Intergovernmental - RFA 471,972 444,012 452,893
Technology Fees 413,035 374,800 389,308
Subtotal - Adopted Budget 5,418,592 6,071,316 6,211,763 6,211,763
2014 Proposed Adjustments
Charges for Services - IT Costs 294,450
Total Revenues 6,211,763 6,506,213
Expenditures
Systems &Tech Svcs
Salaries and Benefits 2,138,636 1,887,305 2,003,262
Supplies 176,164 41,438 43,349
Services and Charges 1,169,621 1,196,198 1,259,113
Telecommunications
Salaries and Benefits 147,407 147,009 149,498
Supplies 2,155 14,774 15,058
Services and Charges 296,732 406,661 415,337
Multimedia
Salaries and Benefits 561,058 663,316 583,105
Supplies 55,733 77,012 77,282
Services and Charges 289,156 368,605 351,336
Transfers Out
HW/SW Capital Projects 850,000 858,500
Long Term Lifecycle Replacement 411,764 374,800 389,308
Subtotal-Adopted Budget 5,248,426 6,027,118 6,145,148 6,145,148
Proposed Adjustments
Refinements 42,138
Information Technology Costs 314,450
Total Expenditures 6,145,148 6,501,736
Net Revenues less Expenditures 170,166 44,198 66,615 4,477
ENDING FUND BALANCE 570,138 458,698 525,313 794,231
Operations Committee 12/3/2013 - Final Page 19
51
Park Capital Projects Fund
Fund Summary
2012 2013 2014 2014
Budget Budget Adopted Adjustments
Financial Sources
Transfers in from:
Capital Improvement Fund 275,000 250,000 500,000
General Fund 250,000
Fuel Tax - Paths &Trails 10,000 10,000 10,000
Subtotal - Adopted Budget 285,000 510,000 510,000 510,000
2014 Proposed Adjustments
Transfer In - General Fund 500,000
Total Financial Sources 285,000 510,000 510,000 1,010,000
Expenditures
Lifecycle Parks System 260,000 500,000 500,000
Paths and Trails 10,000 10,000 10,000
Urban Forestry 15,000
Subtotal - Adopted Budget 285,000 510,000 510,000 510,000
2014 Proposed Adjustments
Wilson Playfields 500,000
Total Expenditures 285,000 510,000 510,000 1,010,000
Operations Committee 12/3/2013 - Final Page 20
52
GENERALFUND
includes Annexation
2013 Estimated Actual as of September 30,2013
2012 2013 2013 2014 2014
Actual Adj Budget Est Actual Adopted Adjustments
Beginning Fund Balance 643,515 4,129,976 4,129,976 4,387,081 8,468,529
Revenues
Taxes:
Property Tax 19,811,488 20,176,059 20,215,937 20,527,820
Sales Tax 20,120,481 19,902,489 20,234,505 20,118,628
Utility Tax 17,478,468 18,807,401 18,840,663 19,071,967
Other Tax 1,116,791 1,456,619 1,353,101 1,480,024
Licenses and Permits 3,036,340 3,365,746 3,748,020 3,481,558
Intergovernmental Revenue 2,609,331 2,007,357 2,157,563 2,446,476
Charges for Services 4,248,388 4,779,967 5,029,069 4,788,874
Fines and Forfeitures 1,499,054 1,537,250 1,411,197 1,552,429
Miscellaneous Revenue 1,377,519 1,249,884 1,408,887 1,246,807
Transfers In 935,202 1,119,139 1,119,139 1,006,524
Subtotal -Adopted Budget 72,233,062 74,401,911 75,518,081 75,721,107 75,721,107
Adjustments (approved at 8/20 Council Workshop): 384,782
Total Revenues 72,233,062 74,401,911 75,518,081 75,721,107 76,105,889
Expenditures
Salaries & Benefits 47,115,556 48,236,742 47,913,857 48,950,156
Supplies 2,081,119 3,354,551 2,489,918 3,274,606
Services &Charges 26,210,355 28,024,576 26,819,534 28,836,183
Capital Outlay 120,963
Cost Allocation (10,376,660) (10,614,161) (10,047,818) (10,642,278)
Transfers Out 3,595,268 3,874,291 3,874,291 3,632,880
Subtotal -Adopted Budget 68,746,601 72,875,999 71,049,782 74,051,547 74,051,547
Proposed Adjustments:
Refinements - see page 23 for details (475,777)
Dept Changes - see page 23 for details 1,775,148
Total Expenditures 68,746,601 72,875,999 71,049,782 74,051,547 75,350,918
Net Revenues less Expenditures 3,486,461 1,525,912 4,468,299 1,669,560 754,971
Ending Fund Balance 4,129,976 5,655,888 8,598,275 6,056,641 9,223,500
Ending Fund Balance Comprised of:
General Fund Reserves - 10% Cash Flow 3,669,463 4,652,790 5,657,808 4,479,903 5,969,729
General Fund Reserves - in excess of 10% 789,562
6.6% 8.1% 10.0% 7.6% 11.2%
Contingency for Unanticipated Costs 500,000 1,500,000 1,000,000 1,500,000
Estimated Strategic Opportunities Fund 415,894 415,894
Restricted for Annexation 460,513 503,098 1,024,573 576,738 548,314
Total Ending Fund Balance 4,129,976 5,655,888 8,598,275 6,056,641 9,223,500
Operations Committee 12/3/2013 - Final Page 21
53
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Operations Committee 12/3/2013 - Final Page 22
54
2014 Expenditure Adjustments
General Other Other
FTE Fund Funds Total Funds
Budget Refinements
On-going 2013 Approved Budget Changes 110,818 (125,709) (14,891) Various
Police Pay Adjustments, per contract 466,939 33,277 500,216 CJ Fund
Medical Insurance: remove 5% increase (387,229) (141,809) (529,038) Various
Liability Insurance: reduce rates by 15% (248,875) (251,382) (500f257) Various
Human Services: adjust for CPI/Population 21,115 21,115
City Arts Program: adjust for population 1,793 1,793
Valley Comm: adjust to VC budget (71,000) (71,000)
Fire Hydrant Mtc absorbed by Water Fund (500,000) (500,000)
Utility Clearing Fund Corrections 10,799 (28,092) (17,293)
Block Grants: adjust to draft allocation 166,499 166,499 CDBG
AF, NR,TM Pay Adjustments, per contracts 915,572 581,386 1,496,958 Various
Medical Insurance: 10% premium reduction (795,709) (344,004) (1,139,713) Various
Total Budget Refinements 0.00 (475,777) (109,834) (585,611)
Department Changes
Economic&Community Development
Engineer 1.000 97,586 97,586
offset by 2014 Code Enforcement Officer (0.525) (61,840) (61,840)
Office Tech I - 4 month limited term full time 22,085 22,085
Overtime Increase 6,000 6,000
Retail Recruitment/Retention Strategy 60,000 60,000
Total Economic&Community Dev 0.475 123,831 0 123,831
Human Resources
Convert Temp to Full Time FTE - HR Specialist 1.000 47,806 47,806
Respect Implementation 40,000 40,000
Performance Management System 26 000 26 000
dr6 rd SV !6 „ .........., ..�.......z/C'MO.i
Total Human Resources 1.000 138,806 0 138,806
Information Technology
Software Mtc - omissions identified 143,730 70,340 214,070 IT Fund
Microsoft Ent Agrmt - desktop/server licenses 53,968 26,412 80,380 IT Fund
Cable Franchise - negotiations/legal fees 20 000 20 000 IT Fund
Total Information Technology 0.000 197,698 116,752 314,450
Parks, Recreation &Community Services
Park Operations Utility Costs Increase 10,000 10,000
Health Care Reform -Temp to FTE 2.750 198,635 198,635
offset by reduction in temp budget (111 250 (111,250)
Wosp :'P1 P! . ..........$allI)A91.� ........ ........I.....I
Total Parks 2.750 597,385 0 97,355
Police
Accounting Services Assistant 3 1.000 85,139 85,139
Police Officer - Unfreeze 6 CJ Positions 457,856 228,928 686,784 CJ Fund
Cbfl"eG00f, OfflC�f 1 QQ{� ��1,�96 �,�yf✓17,,,
affseX fay duetk"frfe saOn55 {20,OO�f3„ii (20A�q,}
Total Police 3.000 703,205 228,928 932,133
Public Works
Utilities TV Truck Replacement 313,729 313,729 Utilities
reallocate 2014 utilities capital budget (313,729) (313,729) Utilities
Administrative Assistant II 1.000 14 223 69 440 83 663 GF/Utilities
Total Public Works 1.000 14,223 69,440 53,663
Total Department Changes 5.225 1,775,148 415,120 1,690,268
Grand Total 5.225 1,299,371 305,286 1,104,657
Operations Committee 12/3/2013 - Final Page 23
55
City of Kent, Washington
Summary Financial Report
4^0
KEN T
WASH IN G T O N
As of October 31 , 2013
56
City of Kent
MONTHLY FINANCIAL REPORT
Table of Contents
EXECUTIVE SUMMARY AND GRAPHIC ANALYSIS
Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
General Fund Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
General Fund Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
PropertyTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
SalesTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
UtilityTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Building Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Plan Check Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Recreation Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Fines And Forfeitures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
B&O Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Water Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Sewer&Drainage Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Golf Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
CURRENT BUDGET ANALYSIS
General Fund Analysis(includes Annexation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Street Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Lodging Tax Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Youth/Teen Programs Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Capital Improvement Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Criminal Justice Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Golf Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
INTERNAL SERVICE FUNDS PROFIT AND LOSS
Fleet Services Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Central Services Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Information Technology Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Facilities Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Unemployment Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Workers Compensation Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
Health and Employee Wellness Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
LEOFF 1 Retirees Benefits Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Liability Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
Property Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
REVENUE AND EXPENSE SUMMARIES
Monthly Comparison 2010,2011,2012 and 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
System Reports
General Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
Special Revenue Operating Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
Debt Service Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
Water Utility Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Sewerage Utility Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
Golf Course Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
Internal Services-excluding Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Street Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
Parks Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
Other Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
Technology Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Facilities Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Water Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56
Sewerage Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
57
City Of Kent
Monthly Financial Summary for October 2013
General Fund Summary
Based on information available through September, ending fund balance will grow
by $4.4 million and is estimated to end the year at nearly $8.1 million, which
includes a fully funded contingency for unanticipated costs of $1.5 million and an
estimated $400,000 for the strategic opportunities fund.
Chances from Prior Month Forecast
Sales Tax continues to show an upward trend. Collections through September are
up nearly $432,000 from the same time period in 2012, which is a 3.4% increase.
Building Permits and Plan Check Fees continue to come in above forecasted
amounts. Because these areas tend to fluctuate, we forecast future months very
conservatively. As a result, actual revenues continue to come in higher than our
predictions. Through September, actuals exceed the budget by approximately
$385,000.
Revenues
Overall revenues are estimated to end the year approximately $1.5 million over
budget. Highlights include:
• Property Tax continues to trend just above budget and is projected to end
the year very near budget.
• Sales Tax is showing a sustainable upward trend and is projected to end the
year almost $460,000 above budget.
• Utility Tax revenues are estimated to end the year slightly over budget.
• Building Permits and Plan Check Fees continue to show a strong upward
trend and both are currently above budget by approximately 10%.
• Recreation Fees are trending to end the year above budget and are
currently above budgeted projections by approximately 2.3%.
Exoenditures
Current projections end the year at about $1.4 million or 2.2% below the budget.
The expenditure savings is largely a result of departments continuing to be frugal
with their budgets, especially in the areas of supplies and services.
Fund Balance
Ending fund balance is estimated to be nearly $8.1 million. Of this, $6.2 million is
General Fund Reserves which equates to 11% of the expenditure budget. The
remaining fund balance includes $1.5 million Contingency for Unanticipated Costs,
as well as an estimated $400,000 for the Strategic Opportunities Fund.
3
58
General Fund Revenues
(excluding Annexation)
12,000,000
10,000,000
8,000,000
6,000,000
4,000 000
o bi,
2,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Bud
Monthly Budget vs Adjusted Actual o 12 Act
113Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 3,110,563 3,667,409 4,646,335 9,549,882 5,254,735 4,492,624 3,513,188 3,138,721 4,764,030 9,572,573 4,512,854 3,916,350
13 Bud 3,287,453 3,582,989 5,272,332 10,707,786 5,316,435 4,443,933 3,235,522 2,834,184 4,428,143 10,541,289 4,272,968 4,055,873
13 Pct 3,358,007 3,802,504 5,090,165 10,591,647 5,364,940 4,603,295 3,707,056 3,162,420 5,241,646 10,029,389
+/- 70,555 219,516 (182,167) (116,139) 48,505 159,362 471,534 328,236 813,503 (511,900)
Put+/- 2.1% 6.1% -3.5% -1.1% 0.9% 3.6% 14.6% 11.6% 18.4% -4.9%
General Fund Revenues
(excluding Annexation)
70,000,000
60,000,000
50,000,000
n"
40,000,000
30,000,000
20,000,000
10,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13Bud
Cumulative Budget vs Actual """12AG
.13Ac[
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 3,110,563 6,777,971 11,424,306 20,974,188 26,228,923 30,721,547 34,234,735 37,373,456 42,137,486 51,710,059 56,222,913 60,139,262
13 Bud 3,287,453 6,870,441 12,142,773 22,850,559 28,166,993 32,610,926 35,846,448 38,680,632 43,108,]]5 53,650,065 57,923,032 61,978,905
13 Pct 3,358,007 7,160,511 12,250,676 22,842,323 28,207,263 32,810,558 36,517,614 39,680,034 44,921,680 54,951,069
+/- 70,555 290,070 107,904 (8,236) 40,269 199,632 671,165 999,402 1,812,905 1,301,005
Put+/- 2.1% 4.2% 0.9% 0.0% 0.1% 1.6% 1.9% 2.6% 4.2% 2.4%
59
General Fund Expenditures
(excluding Annexation)
6,000,000
5,000,000 �i// ,
�rii�/Gil /lllr
pv nv,�� °
4,000,000
3,000,000
2,000,000
1,000,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Bud
Monthly Budget vs Adjusted Actual 12 Act
113 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 3,920,818 4,780,445 4,613,724 4,565,843 4,731,962 4,442,759 5,080,919 4,461,378 4,608,106 4,510,269 5,053,289 4,697,490
13 Bud 4,647,795 4,831,926 4,388,324 4,867,081 4,884,201 4,628,116 5,358,139 4,463,618 4,955,127 4,728,197 5,279,944 4,697,958
13 Pct 4,020,154 4,407,030 4,530,859 4,629,351 5,229,138 4,431,382 4,942,990 4,615,412 4,665,982 4,768,066
+/- (627,640) (424,896) 142,535 (237,730) 344,937 (196,734) (415,149) 151,794 (289,145) 39,870
Put+/- -13.5% -8.8% 3.2% -4.9% 7.1% -4.3% JJ% 3.4% -5.8% 0.8%
General Fund Expenditures
(excluding Annexation)
70,000,000
60,000,000
50,000,000
40,000,000
30,000,000
20,000,000
10,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13Bud
Cumulative Budget vs Actual """12AG
.13Ac[
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 3,920,818 8,701,263 13,314,987 17,880,830 22,612,792 27,055,551 32,136,470 36,597,848 41,205,954 45,716,223 50,769,512 55,467,002
13 Bud 4,647,795 9,479,721 13,868,044 18,735,126 23,619,327 28,247,442 33,605,582 38,069,200 43,024,327 47,752,524 53,032,468 57,730,426
13 Pct 4,020,154 8,427,184 12,958,043 17,587,394 22,816,532 27,247,914 32,190,904 36,806,316 41,472,299 46,240,365
+/- (627,640) (1,052,537) (910,001) (1,147,732) (802,795) (999,5529) (1,414,678) (1,262,883) (1,552,028) (1,512,159)
Put+/- -13.5% -11.1% -6.6% -6.1% -3.4% -A% -4.2% -3.3% -3.6% -3.2%
60
Property Tax
(excluding Annexation)
7,000,000
5,000,000
6,000,000
4,000,000 �Uh
44
3,000,000
2,000,000
4
r
4
1,000,000 �'
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Bud
Monthly Budget vs Adjusted Actual o 12 Act
t 13 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct (3,392) 119,956 411,883 6,005,997 2,213,628 112,122 28,103 96,095 328,944 6,200,897 1,554,685 (67,488)
13 Bud 0 135,378 447,506 6,660,125 1,661,201 67,073 32,597 85,255 321,407 6,414,061 1,386,021 84,293
13 Pct 6,606 107,689 523,185 6,657,367 1,637,359 66,176 34,197 52,420 375,365 6,551,258
+/- 6,606 (27,689) 75,679 (2,757) (23,842) (896) 1,601 (32,835) 53,958 137,197
Put+/- 0.0% -20.5% 16.9% 0.0% -1.4% -1.3% 4.9% -38.5% 16.8% 2.1%
Property Tax
(excluding Annexation)
20,000,000
18,000,000
16,000,000
14,000,000 //"
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Bud
Cumulative Budget vs Actual "`12Act
�13Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct (3,392) 116,564 528,447 6,534,444 8,]48,0]2 8,860,194 8,888,297 8,984,392 9,313,336 15,514,233 17,068,919 17,001,430
13 Bud 0 135,378 582,884 7,243,009 8,904,211 8,971,283 9,003,880 9,089,135 9,410,542 15,824,603 17,210,625 17,294,918
13 Pct 6,606 114,295 637,481 7,294,848 8,932,207 8,998,384 9,032,581 9,085,001 9,460,366 16,011,624
+/- 6,606 (21,083) 54,596 51,839 27,997 27,101 28,701 (4,134) 49,823 187,020
Put+/- 0.0% -15.6% 9.4% OJ% 0.3% 0.3% 0.3% 0.0% 0.5% 1.2%
6
61
Sales Tax
(excluding Annexation)
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Bud
Monthly Budget vs Adjusted Actual 9 12 Act
t 13 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 907,756 1,198,096 2,014,990 810,864 882,252 1,878,097 906,674 996,584 2,129,283 953,761 999,614 2,033,969
13 Bud 843,252 1,152,499 1,964,008 789,706 945,581 2,017,627 861,461 958,080 2,075,219 907,608 980,008 2,103,379
13 Pct 889,656 1,124,015 2,017,041 806,374 953,321 2,103,539 1,009,068 996,220 2,246,916 964,203
+/- 46,404 (28,484) 53,033 16,668 7,739 85,912 147,607 38,140 171,697 56,596
Put+/- 5.5% -2.5% 2.7% 2.1% 0.8% 4.3% 17.1% 4.0% 8.3% 6.2%
Sales Tax
(excluding Annexation)
18,000,000
16,000,000
14,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
t 13 Bud
Cumulative Budget vs Actual """'12Act
t 13 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 907,756 2,105,852 4,120,842 4,931,706 5,813,958 7,692,054 8,598,728 9,595,312 11,724,595 12,678,356 13,677,970 15,711,938
13 Bud 843,252 1,995,751 3,959,760 4,749,465 5,695,047 7,712,674 8,574,134 9,532,215 11,607,433 12,515,041 13,495,049 15,598,428
13 Pct 889,656 2,013,672 4,030,713 4,837,087 5,790,407 7,893,946 8,903,014 9,899,234 12,146,150 13,110,353
+/- 46,404 17,920 70,953 87,621 95,361 181,273 328,880 367,020 538,717 595,312
Put+/- 5.5% 0.9% 1.8% 1.8% 1.7% 1.4% 3.8% 3.9% 4.6% 4.8%
62
Utility Tax
(excluding Annexation)
2,000,000
1,800,000
1,600,000 a ,
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13Bud
Monthly Budget vs Adjusted Actual it 12Ac[
.13Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 1,619,454 1,288,955 1,221,167 1,511,280 1,087,909 1,154,716 1,360,856 1,081,742 1,165,697 1,296,892 1,189,123 862,333
13 Bud 1,764,072 1,352,430 1,343,823 1,594,088 1,214,513 1,262,664 1,464,924 1,103,165 1,273,221 1,253,949 1,187,328 1,031,213
13 Pct 1,677,539 1,340,166 1,302,161 1,506,646 1,253,588 1,146,707 1,366,431 1,177,282 1,449,242 1,389,184
+/- (86,533) (12,264) (41,662) (87,442) 39,076 (115,957) (98,493) 74,116 176,021 135,235
Put+/- -4.9% -0.9% -3.1% -5.5% 3.2% -9.2% -6J% 6.7% 13.8% 10.8%
Utility Tax
(excluding Annexation)
18,000,000
16,000,000
14,000,000
12,000,000 '
10,000,000
6,000,000
4,000,000
2,000,000 `
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Bud
.....12Act
Cumulative Budget vs Actual 13Att
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 1,619,454 2,908,409 4,129,576 5,640,855 6,728,764 7,883,480 9,244,336 10,326,078 11,491,775 12,788,667 13,977,789 14,840,122
13 Bud 1,764,072 3,116,502 4,460,325 6,054,413 7,268,926 8,531,590 9,996,514 11,099,679 12,372,900 13,626,850 14,814,177 15,845,390
13 Pct 1,677,539 3,017,705 4,319,866 5,826,512 7,080,100 8,226,807 9,593,239 10,770,520 12,219,762 13,608,947
+/- (86,533) (98,797) (140,459) (227,902) (188,826) (304,783) (403,275) (329,159) (153,138) (17,903)
Put+/- -4.9% -3.2% -3.1% -3.8% -2.6% -3.91 -4.0% -3.0% -1.2% -0.1%
63
Building Permits
(excluding Annexation)
350,000
3 00,000
250,000 PJ
200,000
150,000
100,000
50,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13Bud
Monthly Budget vs Adjusted Actual ,12Act
.13Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 25,055 172,710 167,250 183,913 184,131 198,651 158,301 240,085 223,792 178,928 114,037 232,381
13 Bud 75,511 163,760 193,467 215,714 228,329 242,375 237,929 212,814 174,066 152,061 136,616 133,097
13 Pct 77,108 196,379 209,153 213,511 271,096 324,478 255,066 163,164 216,429 187,657
+/- 1,598 32,619 15,686 (2,204) 42,767 82,103 17,137 (49,649) 42,363 35,597
Put+/- 2.1% 19.9% 8.1% -1.0% 18.7% 33.9% 7.2% -23.3% 24.3% 23.4%
Building Permits
(excluding Annexation)
2,500,000
2,000,000
1,500,000
1,000,000
500,000
o
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Bud
Cumulative Budget vs Actual ... 12 Act
t 13 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 25,055 197,765 365,015 548,927 733,058 931,709 1,090,009 1,330,095 1,553,887 1,732,815 1,846,852 2,079,233
13 Bud 75,511 239,271 432,738 648,452 876,782 1,119,157 1,357,086 1,569,899 1,743,966 1,896,026 2,032,642 2,165,739
13 Pct 77,108 2]3,48] 482,640 696,151 967,247 1,291,725 1,546,791 1,709,955 1,926,384 2,114,041
+/- 1,598 34,217 49,902 47,699 90,465 172,568 189,705 140,056 182,419 218,015
Put+/- 2.1% 14.3% 11.5% 7.4% 10.3% 144% 14.0% 8.9% 10.5% 11.5%
64
Plan Check Fees
(excluding Annexation)
350,000
300,000
25 0,000
200,000
P, liiii Illy
150,000 ,,,,�„ ,��� „
12
100,000 711r,
50,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Bud
Monthly Budget vs Adjusted Actual ,12 Act
t 13 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 66,766 141,814 114,843 169,667 148,793 184,929 107,092 170,656 177,974 156,266 177,318 131,471
13 Bud 147,265 173,192 194,691 217,079 221,379 233,846 210,912 194,034 175,168 153,023 137,481 121,374
13 Pct 181,841 190,940 291,904 145,764 293,145 319,439 165,345 160,581 153,065 186,653
+/- 34,576 17,748 97,213 (71,316) 71,766 85,593 (45,568) (33,453) (22,103) 33,630
Put+/- 23.5% 10.2% 49.9% -32.9% 32.4% 36.6% -21.6% -17.2% -12.6% 22.0%
Plan Check Fees
(excluding Annexation)
2,500,000
2,000,000
1,000,000
500,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
t 13 Bud
Cumulative Budget vs Actual """'12Act
t 13 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 66,766 208,580 323,423 493,090 641,884 826,813 933,905 1,104,561 1,282,536 1,438,801 1,616,119 1,747,591
13 Bud 147,265 320,457 515,149 732,228 953,607 1,187,453 1,398,366 1,592,400 1,767,568 1,920,590 2,058,071 2,179,445
13 Pct 181,841 372,782 664,686 810,450 1,103,595 1,423,034 1,588,378 1,748,960 1,902,024 2,088,677
+/- 34,576 52,325 149,537 78,222 149,987 235,580 190,013 156,560 134,457 168,086
Put+/- 23.5% 16.3% 29.0% 10J% 15.7% 138% 13.6% 9.8% 7.6% 8.8%
Recreation..Fees. 6.5 .
(excluding Annexation)
250,000
200,000
150,000
m d
100,000
50,000 "'
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Bud
Monthly Budget vs Adjusted Actual I 12 Act
t 13 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 106,827 39,771 90,603 192,227 70,696 50,428 162,378 103,085 148,637 64,127 27,778 50,625
13 Bud 109,937 39,623 85,499 209,852 78,870 47,522 159,782 111,867 160,305 53,884 41,421 95,187
13 Pct 146,178 46,730 93,362 200,494 75,294 54,760 157,061 90,541 164,659 52,443
+/- 36,242 7,107 7,863 (9,358) (3,575) 7,238 (2,721) (21,326) 4,354 (1,441)
Put+/- 33.0% 17.9% 9.2% -4.5% -4.5% 15.2% -1J% -19.1% 2.7% -2J%
Recreation Fees
(excluding Annexation)
1,400,000
1,200,000
1,000,000 a,
800,000
600,000
400,000
200,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Bud
Cumulative Budget vs Actual 12 Act
t 13 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 106,827 146,598 237,200 429,427 500,124 550,551 712,929 816,015 964,652 1,028,778 1,056,556 1,107,181
13 Bud 109,937 149,560 235,059 444,910 523,780 571,302 731,084 842,950 1,003,256 1,057,140 1,098,560 1,193,747
13 Pct 146,178 192,909 286,270 486,764 562,058 616,818 773,879 864,420 1,029,079 1,081,522
+/- 36,242 43,348 51,212 41,854 38,279 45,516 42,795 21,470 25,824 24,383
Pct+/- 33.0% 29.0% 21.8% 9.4A 7.3A 8.0A 5.9A 2.5A 2.6A 2.3A
II
66
Fines & Forfeitures
(excluding Annexation)
250,000
200,000
150,000
nd ABo
o,
l/Il/iuia, ✓
100 000 Y ...................
50,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Bud
Monthly Budget vs Adjusted Actual o 12 Act
t 13 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 88,688 128,588 148,075 129,454 123,587 121,287 105,670 111,370 107,144 131,710 168,669 94,449
13 Bud 112,974 140,418 157,620 137,831 124,294 133,417 117,586 134,310 119,447 123,040 129,855 106,458
13 Pct 118,540 102,708 190,741 117,167 153,213 131,229 129,367 106,243 151,391 113,755
+/- 5,565 (37,710) 33,122 (20,664) 28,919 (2,189) 11,781 (28,067) 31,944 (9,285)
Put+/- 4.9% -26.9% 21.0% -15.0% 23.3% -1.6% 10.0% -20.9% 26.7% -7.5%
Fines & Forfeitures
(excluding Annexation)
1,800,000
1,600,000
1,400,000
1,200,000
1,000,000 °��"
800,000
600,000
400,000 „,�r;,.,
200,000 C"
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
t 13 Bud
12 Act
Cumulative Budget vs Actual
t 13 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 88,688 217,276 365,351 494,805 618,392 739,679 845,349 956,718 1,063,862 1,195,572 1,364,241 1,458,690
13 Bud 112,974 253,393 411,013 548,844 673,137 806,555 924,141 1,058,450 1,177,897 1,300,937 1,430,792 1,537,250
13 Pct 118,540 221,248 411,989 529,156 682,368 813,597 942,964 1,049,208 1,200,599 1,314,354
+/- 5,565 (32,145) 97 (19,688) 9,231 7,042 18,824 (9,243) 22,701 13,416
Put+/- 4.9% -12J% 0.2% -3.6% 1.4% 0.9% 2.0% -0.9% 1.9% 1.0%
12
67
B & O Revenues
(excluding General Fund)
1,200,000
1,000,000
800,000
600,000
400,000
200,000
p ....p .p... p .... p ...I ... p p ,.....I
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Bud
Monthly Budget vs Adjusted Actual 9 12 Act
113Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct
13 Bud 0 0 0 880,000 220,000 0 880,000 220,000 0 880,000 220,000 1,100,000
13 Pct 393,416 231,980 1,096,543 386,095 55,057 933,287
+/- 0 0 0 (880,000) 173,416 231,980 216,543 166,095 55,057 53,287
Put+/- - - - -100.0% 78.8% - 24.6% 75.5% - 6.1%
B & O Revenues
(excluding General Fund)
5,000,000
4,500,000
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
.,, ,.
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Bud
Cumulative Budget vs Actual k....12Act
t 13 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 0 0 0 0 0 0 0 0 0 0 0 0
13 Bud 0 0 0 880,000 1,100,000 1,100,000 1,980,000 2,200,000 2,200,000 3,080,000 3,300,000 4,400,000
13 Pct 0 0 0 0 393,416 625,396 1,721,939 2,108,034 2,163,090 3,096,3]]
+/- 0 0 0 (880,000) (706,584) (474,604) (258,061) (91,966) (36,910) 16,3]]
Pct+/- -100.0A -64.2A -43.1A -13.0A -4.2A -SJh 0.SA
13
68
Water Operating Revenues
(excluding Annexation)
2,500,000
2,000,000
1soo,000 �,�_
liar
o,u.. v�
1,000,000 ,—-----,p,R,
500,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Bud
Monthly Budget vs Adjusted Actual o 12 Act
t 13 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 1,327,353 1,012,681 1,027,632 1,044,570 1,367,405 1,428,526 1,661,086 1,673,155 2,063,752 1,266,202 1,333,954 1,043,195
13 Bud 1,375,040 1,044,461 1,076,897 1,087,895 1,372,090 1,433,267 1,707,109 1,749,783 2,112,055 1,320,275 1,198,973 1,255,057
13 Pct 1,387,570 1,031,007 1,096,391 1,103,113 1,404,702 1,455,984 2,032,444 1,751,009 2,235,360 1,245,803
+/- 12,530 (13,455) 19,494 15,218 32,612 22,716 325,334 1,226 123,304 (74,472)
Put+/- 0.9% -1.3% 1.8% 1.4% 2.4% 1.6% 19.1% 0.1% 5.8% -5.6%
Water Operating Revenues
(excluding Annexation)
18,000,000
14,000,000
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
t 13 Bud
12 Act
Cumulative Budget vs Actual
t 13 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 1,327,353 2,340,035 3,367,667 4,412,237 5,779,642 7,208,168 8,869,254 10,542,409 12,606,161 13,872,363 15,206,317 16,249,512
13 Bud 1,375,040 2,419,501 3,496,398 4,584,293 5,956,383 7,389,651 9,096,760 10,846,543 12,958,598 14,278,874 15,477,847 16,732,904
13 Pct 1,387,570 2,418,577 3,514,968 4,618,081 6,022,783 7,478,767 9,511,210 11,262,219 13,497,579 14,743,382
+/- 12,530 (924) 18,570 33,788 66,400 89,116 414,450 415,677 538,981 464,508
Put+/- 0.9% 0.0% 0.5% OJ% 1.1% 1.2% 4.6% 3.8% 4.2% 3.3%
14
69
Sewer and Drainage Operating Revenues
(excluding Annexation)
4,500,000
4,000,000
3,500,000 //1/„ �,"/���� „
3,000,000 6� .,„o /lll
2111,
2,500,000
2,000,000
1,500,000
1,000,000
500,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Bud
Monthly Budget vs Adjusted Actual 9 12 Act
113Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 3,473,066 2,988,938 3,081,870 3,390,448 3,234,163 3,098,707 3,601,095 3,154,570 3,307,082 3,355,308 3,266,151 2,842,614
13 Bud 3,757,194 3,183,600 3,383,493 3,588,581 3,454,582 3,349,140 3,875,983 3,386,786 3,664,310 3,490,709 3,296,848 3,554,916
13 Pct 3,804,787 3,182,946 3,378,914 3,638,900 3,442,025 3,292,346 4,044,226 3,293,735 3,601,943 3,678,513
+/- 47,593 (654) (4,580) 50,319 (12,557) (56,794) 168,243 (93,051) (62,367) 187,804
Put+/- 1.3% 0.0% -0.1% 1.4% -0.4% -1J% 4.3% -2J% -1J% 5.4%
Sewer and Drainage Operation Revenues
(excluding Annexation)
45,000,000
40,000,000
35,000,000
30,000,00025,000,000
i
20,000,000 -
15,000,000 „77
10,000,000
5,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
t 13 Bud
12 Act
Cumulative Budget vs Actual
t 13 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 3,473,066 6,462,004 9,543,874 12,934,322 16,168,486 19,267,192 22,868,287 26,022,857 29,329,939 32,685,246 35,951,398 38,794,012
13 Bud 3,757,194 6,940,794 10,324,287 13,912,869 17,367,450 20,716,591 24,592,574 27,979,359 31,643,670 35,134,379 38,431,227 41,986,143
13 Pct 3,804,787 6,987,733 10,366,646 14,005,546 17,447,571 20,739,918 24,784,144 28,077,879 31,679,822 35,358,335
+/- 47,593 46,939 42,359 92,678 80,121 23,327 191,570 98,519 36,152 223,956
Put+/- 1.3% OJ% 0.4% OJ% 0.5% 0.1% 0.8% 0.4% 0.1% 0.6%
15
70
Golf Operating Revenues
(excluding Annexation)
500,000
45 0,000
400,000
350,000
300,000
250,000
200,000 - - _ ,,,,.. ....
150,000
100,000
50,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Bud
Monthly Budget vs Adjusted Actual 9 12 Act
113Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 66,561 93,636 125,860 246,460 284,901 311,823 359,641 343,856 247,964 1]],862 116,212 123,470
13 Bud 97,104 129,628 175,789 259,441 287,498 385,648 461,785 450,392 282,078 197,982 102,730 148,919
13 Pct 71,129 108,922 184,571 201,960 255,764 326,892 346,431 326,]]3 186,999 161,151
+/- (25,975) (20,706) 8,782 (57,481) (31,734) (58,756) (115,354) (123,619) (95,079) (36,831)
Put+/- -26J% -16.0% 5.0% -22.2% -11.0% -15.2% -25.0% -27.4% -33J% -18.6%
Golf Operating Revenues
(excluding Annexation)
3,500,000
3,000,000
2,500,000 j is
c„
2,000,0001,000,000
1,500,000
i
500,000
0 c'
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Bud
Cumulative Budget vs Actual k....12Act
t 13 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Pct 66,561 160,197 286,058 532,518 817,419 1,129,242 1,488,882 1,832,739 2,080,703 2,258,565 2,374,]]8 2,498,247
13 Bud 97,104 226,732 402,521 661,963 949,461 1,335,109 1,796,894 2,247,286 2,529,364 2,727,345 2,830,075 2,978,994
13 Pct 71,129 180,051 364,622 566,583 822,347 1,149,238 1,495,670 1,822,443 2,009,442 2,170,592
+/- (25,975) (46,681) (37,899) (95,380) (127,114) (185,870) (301,224) (424,843) (519,922) (556,753)
Pct+/- -26Jh -20.6% -9.4% -14.4A -13.4A -13.9A -16.8A -18.9A -20.6A -20.4A
16
71
GENERAL FUND
including Annexation
As of October 31, 2013
2012 2013 2013 2013 2014 Budget
Actual Budget YTD Est Actual Proposed
Beginning Fund Balance 643,515 4,129,977 4,129,977 4,129,977 8,468,529
Revenues
Taxes:
Property 19,811,488 20,176,059 17,595,982 20,216,568 20,527,820
Sales Tax 20,120,481 19,902,489 16,117,360 20,369,615 20,234,460
Utility 17,478,468 18,807,401 15,929,519 18,872,845 19,071,967
Other 1,116,790 1,156,619 746,043 1,078,252 1,057,905
Business and Occupation Tax 300,000 300,000 300,000 300,000
Licenses and Permits 3,036,340 3,365,746 3,294,628 3,745,005 3,669,971
Intergovernmental Revenue 2,609,331 2,017,357 1,857,491 2,223,579 2,372,929
Charges for Services 4,248,388 4,779,967 4,389,019 5,081,212 5,029,870
Fines and Forfeitures 1,499,054 1,537,250 1,261,174 1,461,821 1,552,429
Miscellaneous Revenue 1,377,520 1,249,884 1,217,636 1,397,066 1,282,014
Transfers In 935,202 1,119,139 762,522 1,119,139 1,006,524
TOTAL REVENUES 72,233,062 74,411,911 63,471,373 75,865,102 76,105,889
Expenditures
Salaries & Benefits 47,115,556 48,236,742 38,709,900 47,759,945 50,030,221
Supplies 2,081,119 3,354,551 1,803,037 2,434,831 3,416,487
Services & Charges 26,210,354 28,024,576 21,470,607 26,603,096 28,428,963
Capital Outlay 120,963 10,499
Cost Allocations (10,376,660) (10,614,161) (8,302,555) (9,992,187) (10,639,426)
Transfers Out 3,595,268 3,874,291 2,641,605 3,874,291 4,134,673
TOTAL EXPENDITURES 68,746,600 72,875,999 56,333,093 70,679,976 75,370,918
Net Revenues less Expenditures 3,486,462 1,535,912 7,138,280 5,185,127 734,971
Ending Fund Balance 4,129,977 5,665,889 11,268,257 9,315,103 9,203,500
Comprised of:
General Fund Reserves 3,669,464 4,662,791 6,193,686 6,755,186
6.6% 8.1% 11.0% 11.3%
Contingency for Unanticipated Costs 500,000 1,500,000 1,500,000
Estimated Strategic Opportunities Fund 400,000 400,000
Annexation Fund Balance 460,513 503,098 1,221,418 548,314
17
72
STREET OPERATING FUND
As of October 31, 2013
2012 2013 2013 2013 2014 Budget
Actual Budget YTD Est Actual Proposed
Beginning Fund Balance 355,417 275,044 275,044 275,044 424,441
Revenues
Fuel Tax - Unrestricted 1,865,667 1,886,725 1,598,646 1,902,981 1,905,592
Water Utility Tax 162,924 167,414 147,090 171,070 172,436
Sewer Utility Tax 223,450 231,245 205,542 239,091 238,182
Drainage Utility Tax 165,087 173,236 146,998 173,342 178,433
Electric Utility Tax 1,088,861 1,119,842 953,419 1,121,527 1,131,040
Gas Utility Tax 350,459 393,959 290,512 350,624 378,210
Garbage Utility Tax 156,016 205,866 188,574 205,942 207,925
Telephone Utility Tax 710,882 669,929 553,020 675,338 689,618
Business &Occupation Tax 4,700,000 3,096,377 4,000,000 4,700,000
Miscellaneous Revenues (47,995) 70 18,238 18,238 70
Total Revenues 4,675,351 9,548,286 7,198,417 8,858,151 9,601,506
Total Resources 5,030,768 9,823,330 7,473,461 9,133,195 10,025,947
Expenditures&Transfers
Debt Service
PW Trust Fund Loan 797,200 827,069 827,069 827,069 823,391
LTGO Bonds 2000 28,775
LTGO Bonds 2002 553,692
GO Refund (96) 2004 136,393 139,507 20,769 139,507 151,089
GO Refund 2005 (93,95,00,96TF) 37,789 114,714 15,972 114,714 112,485
LTGO Bonds 2008 487,066 466,921 144,610 466,921 472,025
LTGO Bonds 2009 207,213 207,107 23,679 207,107 207,637
GO Refund 2012 (2000/2002) 253,557 600,023 95,407 600,023 713,250
Total Debt Service 2,501,685 2,355,341 1,127,506 2,355,341 2,479,877
Operating Costs
Street Utility Operations 1,805,094 1,674,419 1,258,137 1,624,584 1,700,976
Street Tree Maintenance Program 196,017 267,968 135,467 249,210 272,358
Engineering Services Allocation 264,546 265,180 220,983 265,180 265,180
Total Operating Costs 2,265,657 2,207,567 1,614,587 2,138,975 2,238,514
Arterials
Asphalt Overlays/ S 256th Street 4,550,000 2,163,090 3,850,000 4,700,000
James Ave Impr (4th to UPRR) 39,685
Street Light Repair 150,000 150,000 150,000
Closed and other Arterial Projects (166,617)
Total Arterials (126,932) 4,700,000 2,313,090 4,000,000 4,700,000
Other Improvements
Transportation Master Plan 4,966
Mero Transit Services 155,000 155,000 155,000 155,000 155,000
Closed and Other Improvements (44,652)
Total Other Improvements 115,315 155,000 155,000 155,000 155,000
Total Effective Transportation System 2,254,039 7,062,567 4,082,678 6,293,975 7,093,514
Total Expense &Transportation 4,755,724 9,417,908 5,210,184 8,649,316 9,573,391
Change In Fund Balance (80,373) 130,378 1,988,233 208,835 28,115
Ending Fund Balance 275,044 405,422 2,263,277 483,879 452,556
18
73
LODGING TAX OPERATING FUND
As of October 31, 2013
2012 2013 2013 2013 2014 Budget
Actual Budget YTD Est Actual Proposed
Beginning Fund Balance 86,810 95,397 95,397 95,397 111,496
Revenues
Lodging Tax 187,971 194,382 179,177 214,287 196,812
Miscellaneous Income 115 50 60 60 50
Total Revenues 188,086 194,432 179,237 214,346 196,862
Total Resources 274,896 289,829 274,634 309,743 308,358
Expenditures
Seattle Southside Visitor Services 120,000 60,000 60,000 60,000 60,000
Tourism Unallocated 26,000 20,000 10,000 20,000 20,000
Tourism Chamber 18,500 18,500 18,500 18,500 18,500
ShoWare Marketing 60,000 35,000 60,000 60,000
Branding Activities 20,000 20,000 20,000
Total Expenditures 164,500 178,500 123,500 178,500 178,500
Transfers Out - ShoWare Impact Study 5,000
Transfers Out - Ballfield Portable Fencing 10,000
Total Expenditures and Transfers 179,500 178,500 123,500 178,500 178,500
Change in Fund Balance 8,587 15,932 55,737 35,846 18,362
Ending Fund Balance 95,397 111,329 151,134 131,243 129,858
19
74
YOUTH/TEEN PROGRAMS OPERATING FUND
As of October 31, 2013
2012 2013 2013 2013 2014 Budget
Actual Budget YTD Est Actual Proposed
BEGINNING FUND BALANCE 20,579 86,458 86,458 86,458 85,988
REVENUES
Utility Taxes:
Water 48,877 50,224 44,127 50,385 51,731
Sewer 67,035 69,374 61,663 71,987 71,455
Drainage 49,526 55,971 44,100 53,423 57,650
Electric 326,658 335,885 286,026 335,885 339,244
Gas 105,138 118,164 87,153 118,164 113,399
Garbage 46,805 61,824 56,572 67,887 62,442
Telephone 213,264 200,938 165,906 201,482 206,885
Miscellaneous Revenues 576 250 321 414 255
TOTAL REVENUES 857,879 892,630 745,868 899,626 903,061
TOTAL RESOURCES 878,458 979,088 832,326 986,085 989,049
EXPENDITURES
Transfer Out - General Fund Teen Programs 750,000 844,139 637,522 844,139 856,524
Teen Golf Program 42,000 42,000 42,000 42,000
TOTAL EXPENDITURES (TRANSFERS) 792,000 886,139 637,522 886,139 898,524
Change In Fund Balance 65,879 6,491 108,345 13,487 4,537
ENDING FUND BALANCE 86,458 92,949 194,804 99,946 90,525
20
75
CAPITAL IMPROVEMENT OPERATING FUND
Including Both Portions of Estate Excise Taxes
As of October 31, 2013
2012 2013 2013 2013 2014 Budget
Actuals Budget YTD Est Actual Proposed
Total Beginning Fund Balance (12,052,614) (11,082,376) (11,082,376) (11,082,376) (7,055,821)
Revenues &Other Fin Sources
Sales Tax 4,608,055 4,340,469 3,967,686 4,907,579 4,874,950
Utility Tax 1,171,672 999,262 1,183,389 1,218,674
Real Estate Excise Tax 1,644,785 1,142,799 1,650,408 1,825,408 1,548,819
Real Estate Excise Tax-2nd Qtr 1,644,785 1,142,799 1,650,408 1,825,408 1,548,819
Real Estate Excise Tax-St Percent 258,392 73,287 73,287
Miscellaneous Revenues 2,135 3,939 1,121 2,239 3,978
Transfer In - Facilities 260,000
Sale of Property 198,526 2,500,000 1,806,575 2,500,000 3,500,000
Transfer In - GF 2,201,772 2,193,787 1,802,111 2,193,787 2,259,600
Total Rev/Other Fin Sources 10,818,451 12,495,465 11,950,858 14,511,097 14,954,840
Total Resources (1,234,163) 1,413,089 868,482 3,428,721 7,899,019
Expenditures (Transfers)
Debt Service
Non-Voted Debt Service 6,820 1,171,672 1,127 1,183,389 1,218,674
LTGO Bonds 2000 76,575
Valley Communications 170,910 240,880 204,880 240,880 229,280
LTGO Bonds 2002 434,733
LTGO /Taxable Bonds 2003 667,274 666,340 33,606 666,340 186,491
GO Refund (96) 2004 1,447,831 1,480,875 220,467 1,480,875 1,603,821
GO Refund 2005 (93,95,00,96TF) 63,112 191,579 26,674 191,579 187,857
LTGO Bonds 2006 770,000 758,000 229,000 758,000 1,246,000
LTGO Bonds 2008 1,412,334 1,306,679 404,690 1,306,679 1,324,575
GO Refund 2009 (Part 1999) 721,641 721,268 82,464 721,268 723,120
GO Refund 2012 (2000/2002) 350,111 747,257 88,233 747,257 645,377
ShoWare Debt Service 2,764,025 2,500,000 1,257,179 2,800,000 2,400,000
Water Fund Loan Payoff 366,660
Subtotal Debt Service 9,252,026 9,784,550 2,548,320 10,096,267 9,765,195
Facilities
HVAC Lifecycle Replacements 75,000
Kent Meridian Pool Repairs/Mtc 25,000
Parks Maintenance Shop Renovation 35,000
Public Building Major Maintenance 54,962
Sealcoat Parking Lots 35,000
Security Camera Software Upgrade 40,000
Closed and Other Facilities Projects (4,962)
Subtotal Facilities 260,000 0 0 0 0
Information Technology
Hardware Lifecycle Replacmnts 120,000
RAIN 10,645 10,645 10,645
ALPR 29,558 29,558 29,558
Closed and Other IT Projects (40,203) (40,203) (40,203)
Subtotal Information Technology 120,000 0 0 0 0
Parks
Lifecycle Parks System 400,000 178,991 178,991 178,991 500,000
Eagle Scout Projects 23,159 23,159 23,159
Adopt-a-Park Program 23,602 23,602 23,602
Urban Forestry 15,000 24,248 24,248 24,248
Closed and Other Parks Projects (738)
Subtotal Parks 414,262 250,000 250,000 250,000 500,000
21
76
CAPITAL IMPROVEMENT OPERATING FUND
Including Both Portions of Estate Excise Taxes
As of October 31, 2013
2012 2013 2013 2013 2014 Budget
Actuals Budget YTD Est Actual Proposed
Other
Annexation Study (48,076)
Emergency Flood Preparedness (450,000)
Event Center Lifecycle 300,000 300,000 300,000 300,000
Closed and Other Projects (30,197) (30,197) (30,197)
Subtotal Other (198,076) 269,803 (30,197) 269,803 300,000
Total Expenditures (Transfers) 9,848,212 10,304,353 2,768,123 10,616,070 10,565,195
Change in Fund Balance 970,239 2,191,112 9,182,735 3,895,027 4,389,645
Total Ending Fund Balance (11,082,375) (8,891,264) (1,899,641) (7,187,349) (2,666,176)
22
77
CRIMINAL JUSTICE OPERATING FUND
As of October 31, 2013
2012 2013 2013 2013 2014 Budget
Actual Budget YTD Est Actual Proposed
Beginning Fund Balance 327,985 650,437 650,437 650,437 738,577
Revenues
Sales Tax - Local Option (1) 1,924,193 1,814,268 1,689,240 2,027,088 1,942,648
MVET - Basic Crime 100,113 92,899 106,157 115,899 104,136
MVET - High Crime 46,314 191,199
MVET - Special Programs 78,549 74,406 82,733 89,901 80,747
Miscellaneous Revenues 280 100 470 470 200
Total Revenues 2,149,448 2,172,872 1,878,600 2,233,358 2,127,731
Total Resources 2,477,433 2,823,309 2,529,037 2,883,795 2,866,308
Expenditures
Law
Salaries & Benefits 548,523 554,171 453,332 544,444 569,121
Supplies 13,963 30,554 6,634 14,100 30,922
Services &Charges 9,129 22,349 10,851 16,249 22,453
Domestic Violence
Salaries & Benefits 160,674 138,291 113,642 136,370 144,277
Services &Charges 7,511 8,198 6,445 7,734 8,361
KYFS -Youth Violence Prevention
Services &Charges 25,000 25,000 25,000 25,000
Police
Salaries & Benefits 974,852 1,187,655 821,825 1,143,042 1,415,576
Supplies 36,558 58,064 44,226 53,072 93,476
Services &Charges 34,285 123,132 35,097 42,116 137,056
Total Expenditures 1,810,496 2,147,414 1,492,052 1,982,126 2,446,242
Transfers Out 16,500 16,500 46,500 46,500 16,500
Total Expenditures and Transfers 1,826,996 2,163,914 1,538,552 2,028,626 2,462,742
Increase (Decrease) In Fund Balance 322,452 8,958 340,048 204,732 (335,011)
Ending Fund Balance 650,437 659,395 990,485 855,169 403,566
(1) Council resolution allocated 11% of Criminal Justice sales tax to Domestic Violence.
23
78
GOLF OPERATING FUND
As of October 31, 2013
2012 2013 2013 2013 2014 Budget
Actuals Budget YTD Est Actual Proposed
Beginning Working Capital (2,174,297) (2,395,200) (2,395,200) (2,395,200) (2,494,183)
16 Hole Course
Operating Revenues
Green Fees 1,033,850 1,288,000 907,085 1,001,085 1,338,000
Cart&Club Rentals 155,812 204,000 156,917 162,587 204,000
Restaurant Lease 50,875 60,000 39,590 50,875 60,000
1,240,538 1,552,000 1,103,592 1,214,547 1,602,000
Direct Operating Expenditures 1,235,649 1,341,250 1,013,272 1,215,926 1,365,157
16 Hole Course Net Income/(Loss) 4,889 210,750 90,321 (1,379) 236,843
Par 3 Course
Operating Revenues
Green Fees 211,747 281,000 206,986 222,213 281,000
Cart&Club Rentals 11,809 14,000 10,012 11,571 14,000
Food &Beverage Sales 10,217 20,000 11,407 12,166 20,000
233,774 315,000 228,405 245,950 315,000
Direct Operating Expenditures 250,590 257,801 219,085 262,902 260,934
Par 3 Course Net Income/(Loss) (16,816) 57,199 9,320 (16,952) 54,066
Driving Range/Merchandise Center
Operating Revenues
Driving Range Fees 457,101 470,000 378,332 453,998 470,000
Mini Putt Fees 31,719 48,000 36,214 38,525 48,000
Lesson Fees 84,560 110,000 73,277 88,876 110,000
Cart&Club Rentals 1,841 1,543 1,551
Food &Beverage Sales 32,395 35,000 31,428 32,395 35,000
Merchandise Sales 467,175 508,994 356,601 422,103 508,994
1,074,791 1,171,994 877,394 1,037,448 1,171,994
Direct Operating Expenditures 791,820 999,004 632,720 762,764 1,017,223
DR/Merchandising Net Income/(Loss) 282,971 172,990 244,674 274,684 154,771
Net Operating Income/(Loss) 271,043 440,939 344,315 256,353 445,680
Other Operating Revenue/(Expenses)
Internal Services * (388,867) (396,272) (323,367) (390,082) (408,477)
Bank Charges/Armored Car Fees (39,594) (40,750) (33,637) (40,364) (41,565)
Other Operating (14,232) (19,031) (10,559) (18,614) 56,140
(442,692) (456,053) (367,563) (449,060) (393,902)
Adjusted Operating Income/(Loss) (171,649) (15,114) (23,248) (192,707) 51,778
Non-Operating Revenues (Expenses)
Admissions Tax to General Fund (68,184) (62,960) (75,552) (83,601)
Non-Operating Revenues (Expenses) ** 18,930 22,404 15,604 18,725 25,350
(49,254) 22,404 (47,356) (56,827) (58,251)
Net Change in Working Capital (220,903) 7,290 (70,604) (249,534) (6,473)
Ending Working Capital (2,395,200) (2,387,910) (2,465,804) (2,644,734) (2,500,656)
* Internal Services includes: Finance, HR, Law, Fleet, IT, Facilities and Property/Liability Insurance
** Other Non-Operating includes: interfund loan interest, repair assets, cell tower lease and
penalties related to the restaurant contract.
24
79
FLEET SERVICES FUND
As of October 31, 2013
2012 2013 2013 2013 2014 Budget
Actual Budget VTD Est Actual Proposed
Beginning Working Capital 2,628,235 1,866,304 1,866,304 1,866,304 1,393,225
Operating Revenue
Fleet Operations 2,961,063 3,187,651 2,675,236 3,227,559 3,335,555
Fleet Replacement 374,875 792,850 662,591 792,850 1,042,850
Sale of Property 29,335 20,657 20,657
Miscellaneous Revenues 3,335 13,835 2,435 3,653 13,835
Total Operating Revenue 3,368,608 3,994,336 3,360,919 4,044,718 4,392,240
Total Resources 5,996,843 5,860,640 5,227,223 5,911,022 5,785,465
Expenditures
Salaries & Benefits 847,779 827,334 686,638 856,257 840,553
Supplies 1,596,595 1,583,964 1,125,059 1,562,268 1,615,815
Services 786,363 739,124 656,926 731,733 784,340
Capital Outlay 820,905 1,364,440 397,412 1,364,440 500,000
Total Expenditures 4,051,642 4,514,862 2,866,036 4,514,698 3,740,708
Transfers Out 78,898 134 134
Total Expenses and Transfers 4,130,539 4,514,996 2,866,170 4,514,698 3,740,708
Net Change In Working Capital (761,931) (520,660) 494,750 (469,980) 651,532
Total Working Capital 1,866,304 1,345,644 2,361,053 1,396,324 2,044,757
25
80
CENTRAL SERVICES FUND
As of October 31, 2013
2012 2013 2013 2013 2014 Budget
Actual Budget YTD Est Actual Proposed
Beginning Working Capital (122,352) (168,200) (168,200) (168,200) (39,914)
REVENUE
Central Stores 101,236 217,827 95,978 115,173 222,183
Postage 199,667 296,204 144,961 207,083 301,610
Transfers In 120,882 120,882 120,882
Total Revenue 300,903 634,913 361,821 443,139 523,793
Total Resources 178,551 466,713 193,621 274,939 483,879
EXPENSE
Central Stores 115,813 207,454 82,020 103,352 211,603
Postage 211,638 282,099 196,559 208,599 287,248
Central Services 19,301 19,361 16,134 19,361 19,555
Total Expense 346,752 508,914 294,713 331,312 518,406
Net Operating Income (45,849) 125,999 67,108 111,827 5,387
Ending Working Capital (168,200) (42,201) (101,093) (56,374) (34,527)
26
81
INFORMATION TECHNOLOGY FUND
As of October 31, 2013
2012 2013 2013 2013 2014
Actual Budget YTD Est Actual Proposed
Beginning Working Capital 399,972 570,140 570,140 570,140 789,754
Revenues
Contributions & Other 4,533,585 4,212,504 3,343,719 3,991,561 4,618,812
Utility Tax 1,040,000 1,018,069 1,240,000 1,045,200
Intergovernmental - RFA 471,972 444,012 302,127 466,213 452,893
Technology Fees 413,035 374,800 395,863 441,948 389,308
Total Revenue 5,418,592 6,071,316 5,059,779 6,139,721 6,506,213
Total Resources 5,818,565 6,641,456 5,629,919 6,709,861 7,295,967
Expenditures
Computer Systems &Tech Svcs
Salaries & Benefits 2,138,636 1,887,305 1,320,299 1,817,840 1,938,117
Supplies 176,164 41,438 50,627 63,127 42,152
Services & Charges 1,169,621 1,196,198 1,191,851 1,196,198 1,526,968
Subtotal 3,484,420 3,124,941 2,562,777 3,077,165 3,507,237
Telecommunications
Salaries & Benefits 147,407 147,009 135,494 142,984 150,576
Supplies 2,155 14,774 1,623 14,774 15,058
Services & Charges 296,732 406,661 240,123 406,661 415,287
Subtotal 446,294 568,444 377,240 564,419 580,921
Printing/Graphics/Cable TV
Salaries & Benefits 561,058 663,316 537,455 633,996 690,317
Supplies 55,733 77,012 62,213 65,460 78,479
Services & Charges 289,156 368,605 161,703 313,314 396,974
Subtotal 905,947 1,108,933 761,371 1,012,770 1,165,770
Total Operating Expense 4,836,661 4,802,318 3,701,388 4,654,355 5,253,928
Transfers Out-LT Lifecycle 411,764 1,226,491 1,247,564 1,293,639 1,247,808
Total Exp &Transfers 5,248,425 6,028,809 4,948,952 5,947,994 6,501,736
Net Income 170,168 42,507 110,827 191,728 4,477
Ending Working Capital 570,140 612,647 680,967 761,868 794,231
27
82
FACILITIES OPERATING FUND
As of October 31, 2013
2012 2013 2013 2013 2014 Budget
Actual Budget YTD Est Actual Proposed
Beginning Working Capital 306,190 867,060 867,060 867,060 814,859
Operating Revenue
Intergovernmental -RFA 843,316 843,316 721,738 866,086 843,316
Rental Fees - Internal 4,240,371 3,997,582 3,331,318 3,997,582 4,178,609
Leases 26,918 26,916 22,432 26,919 26,916
Miscellaneous Revenue 20,684 16,269 12,233 14,679 16,269
Total Revenue 5,131,289 4,884,083 4,087,721 4,905,266 5,065,110
Total Resources 5,437,479 5,751,143 4,954,782 5,772,326 5,879,969
Operating Expense
Salaries and benefits 2,083,212 2,165,481 1,633,960 2,015,481 2,181,425
Supplies 271,314 351,202 221,601 334,102 360,176
Services and charges 1,802,990 1,873,365 1,300,168 1,819,958 1,924,181
Capital outlay - 40,500 - 40,500 -
Total Operating Expense 4,157,516 4,430,548 3,155,728 4,210,041 4,465,782
Other Financial Uses
Transfers Out - Projects 260,000 500,000 500,949 500,949 500,000
Transfers Out - Debt 152,903 109,115 76,452 108,166 101,714
Total Non Operating Rev (Exp) 412,903 609,115 577,401 609,115 601,714
Total Expenses and Uses 4,570,419 5,039,663 3,733,129 4,819,155 5,067,496
Net Change In Working Capital 560,870 (155,580) 354,593 86,110 (2,386)
Ending Working Capital 867,060 711,480 1,221,653 953,171 812,473
28
83
UNEMPLOYMENT FUND
As of October 31, 2013
2012 2013 2013 2013 2014 Budget
Actual Budget YTD Est Actual Proposed
Beginning Working Capital 201,790 280,233 280,233 280,233 420,207
Revenues
Contributions 389,106 402,324 315,008 378,010 402,324
Miscellaneous Revenue 354 250 395 395 250
Total Revenues 389,460 402,574 315,403 378,405 402,574
Total Resources 591,250 682,807 595,636 658,638 822,781
Expenditures
Salaries & Benefits 16,592 23,951 15,978 19,173 24,605
Supplies 4,177 2,089 4,260
Claims Paid
1st Quarter 77,395 100,000 54,869 54,869 90,000
2nd Quarter 101,465 100,000 45,979 45,979 90,000
3rd Quarter 72,840 100,000 13,325 13,325 90,000
4th Quarter 39,928 100,000 100,000 100,000
Other Services & Charges 2,796 5,087 2,563 3,966 5,189
Total Expenditures 311,017 433,215 132,714 239,401 404,054
Net Income 78,442 (30,641) 182,690 139,004 (1,480)
Ending Working Capital 280,233 249,592 462,923 419,237 418,727
29
84
WORKERS COMPENSATION FUND
As of October 31, 2013
2012 2013 2013 2013 2014 Budget
Actual Budget VTD Est Actual Proposed
Beginning Working Capital (509,195) 693,747 693,747 693,747 1,070,540
Revenues
Contributions 1,602,991 1,656,075 1,258,832 1,611,369 1,656,075
Miscellaneous Revenue 3,775 3,000 3,100 3,720 3,000
Total Revenue 1,606,766 1,659,075 1,261,933 1,615,090 1,659,075
Total Resources 1,097,572 2,352,822 1,955,680 2,308,837 2,729,615
Expenditures
Salaries & Benefits 66,368 106,022 63,964 76,756 108,636
Judgements & Damages 742,840 1,000,000 276,479 789,817 950,000
Ultimate Loss Adjustment (676,087)
Liability Insurance 43,329 78,234 50,025 50,025 79,799
Intergovernmental Services 138,790 204,000 105,689 136,495 204,000
Administrative Expenses 64,362 53,777 64,788 75,170 54,853
Other Expenses 4,427 16,660 5,085 6,102 16,962
Safety Program 19,795 90,262 5,910 45,631 92,066
Total Expenditures 403,825 1,548,955 571,940 1,179,997 1,506,316
Net Income 1,202,942 110,120 689,993 435,093 152,759
Ending Working Capital 693,747 803,867 1,383,740 1,128,840 1,223,299
Claims Reserve*
Reserve Amount 1,757,476
Actuary Recommended 1,879,022
*Claims reserve is not included in ending working capital. It is adjusted annuallyon December 31st. The
variance between reserve amount booked and actuary recommended amount is due to a timing difference
between when the actual entries must be made versus receipt of the actuary report.
30
85
HEALTH AND EMPLOYEE WELLNESS FUND
As of October 31, 2013
2012 2013 2013 2013 2014 Budget
Actual Budget YTD Est Actual Proposed
Beginning Working Capital 4,634,833 5,963,620 5,963,620 5,963,620 6,856,399
Revenues
Contributions
Blue Cross 9,163,751 9,606,586 7,850,769 9,426,230 8,572,758
Group Health 392,117 424,534 310,040 372,049 445,761
Employee Share
Blue Cross 907,667 1,043,069 738,127 886,624 931,186
Group Health 50,938 55,476 45,512 54,615 58,250
RFA Contributions 3,687,875
COBRA 156,845 86,282 99,297 119,156 90,596
Miscellaneous 196,866 148,068 114,093 136,910 155,471
Total Revenue 14,556,059 11,364,015 9,157,838 10,995,583 10,254,022
Total Resources 19,190,891 17,327,635 15,121,457 16,959,203 17,110,421
Expenditures
Salaries& Benefits 329,982 350,704 259,305 311,165 361,095
Blue Cross Claims 10,418,590 8,045,679 6,095,093 7,045,679 8,711,459
Blue Cross Admin Fees 565,520 397,404 323,885 398,662 417,274
Blue Cross Audit Fees 59,332 59,332 60,519
Delta Dental Claims 1,027,473 811,325 597,080 800,554 860,816
Delta Dental Admin Fees 62,369 46,015 41,307 51,648 48,316
Vision Service Plan Claims 117,180 95,021 69,413 95,021 95,021
Vision Service Plan Admin Fees 26,325 14,293 18,268 22,158 15,008
Stop Loss Fees 469,190 415,113 283,479 340,175 477,380
Stop Loss Reimbursements (193,310) (349,793) (20,885) (156,517) (349,793)
Group Health Premiums 443,055 531,269 350,703 420,844 610,959
COBRA Medical Expenses 11,665 11,665
IBNR Adjustment (110,300) (127,800) (127,800) 61,700
Wellness 16,012 88,314 44,644 63,314 124,482
Other Professional Services 55,188 53,338 26,649 51,240 189,345
Total Expenditures 13,227,272 10,430,214 8,100,608 9,387,140 11,683,581
Change in Working Capital 1,328,787 933,801 1,057,230 1,608,444 (1,429,559)
Ending Working Capital 5,963,620 6,897,421 7,020,850 7,572,063 5,426,840
IBNR 863,400 753,100 753,100 753,100 609,300
Target Fund Bal @ 2 X IBNR 1,726,800 1,506,200 1,506,200 1,506,200 1,218,600
Ending Working Capital Less 2 X IBNR 4,236,820 5,391,221 5,514,650 6,065,863 4,208,240
31
86
LEOFF 1 RETIREES BENEFITS FUND
As of October 31, 2013
2012 2013 2013 2013 2014 Budget
Actual Budget Actual Est Actual Proposed
Beginning Working Capital 527,368 699,508 699,508 699,508 598,392
Revenues
Contributions 695,730 673,806 590,131 705,067 751,294
Contributions - Dependents 60,300 60,000 31,093 37,312 72,000
Miscellaneous Revenue 831 2,500 872 872 2,500
Total Revenues 756,861 736,306 622,096 743,251 825,794
Operating Transfers In 250,000 250,000 250,000 250,000 250,000
Total Resources 1,534,228 1,685,814 1,571,604 1,692,759 1,674,186
Expenditures
Blue Cross Claims 556,619 764,122 404,509 564,122 814,122
Blue Cross Ad min Fees 52,486 61,812 39,449 53,536 63,048
Delta Dental Claims 41,801 50,468 29,916 45,981 52,991
Delta Dental Ad min Fees 5,476 4,774 4,763 5,715 4,869
Vision Service Plan Claims 5,420 7,441 3,727 5,652 7,813
Vision Service Plan Admin Fees 1,781 1,803 1,609 1,823 1,839
Stop Loss Reimbursements (25,000) (4,166) (25,000)
Stop Loss Fees 43,219 50,425 34,486 46,775 51,434
IBNR Adjustment (14,400) 4,900 4,900 5,300
Medical Reimbursements 122,495 184,682 98,955 138,854 191,416
Other Professional Services 19,824 16,181 4,464 16,181 16,505
Total Expenditures 834,720 1,121,608 621,877 879,373 1,184,337
Change in Fund Balance 172,140 (135,302) 250,219 113,878 (108,543)
Ending Working Capital 699,508 564,206 949,727 813,386 489,849
IBNR 67,100 34,400 34,400 34,400 37,900
Target Fund Bal @ 2 X IBNR 134,200 68,800 68,800 68,800 75,800
Ending Working Capital Less 2 X IBNR 565,308 495,406 880,927 744,586 414,049
32
87
LIABILITY INSURANCE FUND
As of October 31, 2013
2012 2013 2013 2013 2014 Budget
Actual Budget YTD Est Actual Proposed
Beginning Working Capital 831,667 2,187,087 2,187,087 2,187,087 2,928,533
Revenues
Contributions 2,340,300 2,340,300 1,950,250 2,340,300 1,989,256
Miscellaneous Revenue 6,164 4,000 5,151 6,181 4,000
Total Revenues 2,346,464 2,344,300 1,955,401 2,346,481 1,993,256
Total Resources 3,178,131 4,531,387 4,142,488 4,533,568 4,921,789
Expenditures
Salaries & Benefits 66,367 95,684 68,367 82,041 98,298
Claims &Judgements 122,990 1,000,000 427,837 640,331 840,000
Insurance Premiums 664,509 719,750 691,440 691,440 755,737
Other Expenses 137,179 200,839 120,127 181,779 204,857
Total Expenditures 991,044 2,016,273 1,307,772 1,595,591 1,898,892
Net Income 1,355,420 328,027 647,629 750,890 94,364
Ending Working Capital 2,187,087 2,515,114 2,834,716 2,937,976 3,022,897
Claims Reserve*
Reserve Amount 1,977,374
Actuary Recommended 1,282,088
*Claims reserve is not included in ending working capital. It is adjusted annuallyon December 31st. The
variance between reserve amount booked and actuary recommended amount is due to a timing difference
between when the actual entries must be made versus receipt of the actuary report.
33
88
PROPERTY INSURANCE FUND
As of October 31, 2013
2012 2013 2013 2013 2014 Budget
Actual Budget YTD Est Actual Proposed
Beginning Working Capital 104,731 141,317 141,317 141,317 160,532
Revenues
Contributions 453,593 562,455 468,713 562,455 568,080
Miscellaneous Revenue 114 100 53 100 100
Total Revenues 453,707 562,555 468,765 562,555 568,180
Total Resources 558,439 703,872 610,082 703,872 728,712
Expenditures
Insurance Premiums 387,734 510,000 734,685 734,685 520,200
Insurance Premiums-2014 portion (239,980) (239,980)
Property Claims/Deductibles 12,796 24,684 13,193 25,178
Other Expenses 16,592 23,951 15,977 19,796 24,605
Total Expenditures 417,122 558,635 510,682 527,694 569,983
Net Income 36,585 3,920 (41,917) 34,861 (1,803)
Working Capital 141,317 145,237 99,400 176,178 158,729
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R55JCO21 City of Kent 11/25/20IZ554:41
Fiscal Year: 13 Period: 10 Street Capital Projects Fund Page - 1
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 12,936- 10,188.78- 10,188.78- 2,747.22- 78.76
Fund Balance Adjustments 2,747 2,747.00
Intergovernmental 33,542,388- 30,158,196.82- 293,337.13- 30,451,533.95- 3,090,854.05- 90.79
Charges for Services 72,963- 93,702.69- 8,722.18- 102,424.87- 29,461.87 140.38
Miscellaneous Revenues 25,042,058- 16,312,401.88- 399,763.96- 16,712,165.84- 8,329,892.16- 66.74
Non Revenues 10,457,804- 10,482,432.31- 10,482,432.31- 24,628.31 100.24
Other Financing Sources 25,855,591- 26,278,410.80- 26,278,410.80- 422,819.80 101.64
Operating Transfers In 11,586,237- 6,438,236.35- 2,313,090.38- 8,751,326.73- 2,834,910.27- 75.53
Total Available Resources 106,567,230- 89,773,569.63- 3,014,913.65- 92,788,483.28- 13,778,746.72- 87.07
Unallocated Street Projects 15,783 41,096.00 41,096.00 25,313.00- 260.38
Street Mitigation Receipts 463,969 463,969.00
Street Light Wiring Upgrade 120,000 52,817.03 52,817.03 67,182.97 44.01
Street Light Repair 150,000 13,912.99 13,912.99 136,087.01 9.28
Misc Intersection Signals 200,000 124,788.87 124,788.87 75,211.13 62.39
Pedestrian Walkways 356,460 415,951.98 415,951.98 59,491.98- 116.69
Kent-Kangley Pedestrian Improv 414,997 54,391.01 30,503.41 84,894.42 330,102.58 20.46
Railroad Quiet Zone 52,807 4,727.37 4,727.37 48,079.63 8.95
108th &208th Intersection Imp 41,813.86 40,095.90 81,909.76 81,909.76-
Asphalt Overlays 2009 1,246,473 1,238,230.38 38,005.19 1,276,235.57 29,762.57- 102.39
B&O Street Capital 4,550,000 1,174,794.37 1,174,794.37 3,375,205.63 25.82
Street Overlay&Misc Capital 246,626 246,626.00
Sidewalk Renovations 2008 1,902,871 1,495,636.62 1,495,636.62 407,234.38 78.60
Kent Station 3,693,318 3,989,621.32 3,989,621.32 296,303.32- 108.02
Downtown ITS Improvements 4,779,960 4,967,276.42 4,967,276.42 187,316.42- 103.92
84th Avenue Rehabilitation 7,379,096 7,020,311.73 8,394.23 7,028,705.96 350,390.04 95.25
Lincoln Ave/Smith St Improv 765,012 857,746.02 13,220.41 870,966.43 105,954.43- 113.85
256th Street-116th to 132nd 58,000 58,000.00
BNSF Grade Separation 19,877,044 19,741,812.17 26,668.31 19,768,480.48 108,563.52 99.45
Military/Reith Intersection 30,031 30,031.01 30,031.01 .01- 100.00
272nd Extension (KKto 256th) 7,842,091 6,661,515.76 4,808.84 6,666,324.60 1,175,766.40 85.01
Willis St UPRR/BNRR Grade Sepr 881,627 240,077.46 322.81 240,400.27 641,226.73 27.27
James Ave Impr(4th to UPRR) 2,909,838 2,885,959.66 2,885,959.66 23,878.34 99.18
256thlmps(KentKangley-116th) 2,315,358 801,403.66 510,871.42 1,312,275.08 1,003,082.92 56.68
212th UPRR/BN Grade Separation 116,972 17,386.88 356.76 17,743.64 99,228.36 15.17
LID 353 224th-228th Corridor 30,861,440 32,153,548.82 65,762.65 32,219,311.47 1,357,871.47- 104.40
224th-228th Corridor East Leg 11,293,362 1,857,313.29 63,293.91 1,920,607.20 9,372,754.80 17.01
196th Street-East-Mitigation 501,726 822.58 822.58 500,903.42 .16
East Hill Operations Center 3,542,369 1,539,948.78 39,858.24 1,579,807.02 1,962,561.98 44.60
72nd Ave Imps(5.196th-200th) 61,456.04 38,320.59 99,776.63 99,776.63-
Total Expenditures 106,567,230 86,295,684.72 2,069,190.03 88,364,874.75 18,202,355.25 82.92
Ending Balance 3 477 884.91- 945 723.62- 4 423 608.53-
51
R55JCO21 City of Kent 11/25/201Z6 55:11
Fiscal Year: 13 Period: 10 Parks Capital Projects Fund Page - 1
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 21,007- 21,005.82- 21,005.82- 1.18- 99.99
Intergovernmental 2,832,832- 2,226,664.78- 495,312.35- 2,721,977.13- 110,854.87- 96.09
Charges for Services 43.84- 43.84- 43.84
Miscellaneous Revenues 1,329,899- 1,166,172.26- 328,634.89- 1,494,807.15- 164,908.15 112.40
Operating Transfers In 5,019,242- 4,019,433.79- 699,809.17- 4,719,242.96- 299,999.04- 94.02
Total Available Resources 9,202,980- 7,433,320.49- 1,523,756.41- 8,957,076.90- 245,903.10- 97.33
ARRA-Comm Putting Prev.to Wk 111,504 111,504.38 111,504.38 .38- 100.00
Parks FIL 199,809 199,809.17 199,809.17 .17- 100.00
Regional Trails/KC Levy 776,549 377,481.00 722.00 378,203.00 398,346.00 48.70
Boat Launch Fees 32,432 3,617.44 2,630.83 6,248.27 26,183.73 19.27
Wilson Playfields Turf Replace 90.34 90.34 90.34-
Lake Fenwick 141,849 113,330.69 14,997.17 128,327.86 13,521.14 90.47
Paths and Trails 132,243 81,433.65 2,714.00 84,147.65 48,095.35 63.63
Adopt-a-Park Program 498,050 454,577.60 13,542.79 468,120.39 29,929.61 93.99
Street Tree Replacements 127,603 97,255.77 9,815.00 107,070.77 20,532.23 83.91
Rental Houses Demolition 162,730 169,553.75 169,553.75 6,823.75- 104.19
Big Blue Mobile Computer Lab 45,000 13,044.22 13,044.22 31,955.78 28.99
Light Pole Replacement 671,792 394,581.46 50,000.00 444,581.46 227,210.54 66.18
Eagle Scout Projects 179,861 173,850.46 30,646.57 204,497.03 24,636.03- 113.70
Multi-use Ballfields/KSD 70,000 72,946.46 50,000.00- 22,946.46 47,053.54 32.78
Earthworks Stairs 229,368 226,697.45 226,697.45 2,670.55 98.84
Park Lifecycle Program 1,125,672 429,142.14 304,117.75 733,259.89 392,412.11 65.14
Event Center Lifecycle 1,800,000 1,500,000.00 1,500,000.00 300,000.00 83.33
Kent Loop Trail 120,000 31,645.29 31,645.29 88,354.71 26.37
Urban Forestry Plan 354,528 272,395.05 60,525.54 332,920.59 21,607.41 93.91
Community Parks Reinv. Program 186,909 186,909.00
Parks Land Acquisition 2,013,332 1,183,867.23 395,535.78 1,579,403.01 433,928.99 78.45
Senior Center Memorial Gift 103,749 103,749.00
Green Tree Park Renovation 120,000 120,000.00
Total Expenditures 9,202,980 5,675,278.75 1,066,792.23 6,742,070.98 2,460,909.02 73.26
Ending Balance 1 758 041.74- 456 964.18- 2 215 005.92-
52
R55JCO21 City of Kent 11/25/201ZV.:55:35
Fiscal Year: 13 Period: 10 Other Capital Projects Fund Page - 1
Budget Prior Years Fiscal YTD Prj to Date Variance %
Intergovernmental 78,600,000- 63,575,208.71- 63,575,208.71- 15,024,791.29- 80.88
Miscellaneous Revenues 179,938.99- 327.97- 180,266.96- 180,266.96
Non Revenues 10,242,533.86- 10,242,533.86- 10,242,533.86
Other Financing Sources 17,000,000- 27,840,000.00- 136,878.42- 27,976,878.42- 10,976,878.42 164.57
Operating Transfers In 7,320,463- 7,356,022.94- 7,356,022.94- 35,559.94 100.49
Total Available Resources 102,920,463- 109,193,704.50- 137,206.39- 109,330,910.89- 6,410,447.89 106.23
ShoWare Center Marquee 225,000 209,244.96 209,244.96 15,755.04 93.00
Event Center 85,695,463 80,422,813.44 80,422,813.44 5,272,649.56 93.85
Kent City Center Garage 136,513.57 2,077.74 138,591.31 138,591.31-
LTGO Bonds 2008 17,000,000 16,762,887.05 219,899.29 16,982,786.34 17,213.66 99.90
LTGO Refunding 2012A&B 11,375,365.13 2.00- 11,375,363.13 11,375,363.13-
Total Expenditures 102,920,463 108,906,824.15 221,975.03 109,128,799.18 6,208,336.18- 106.03
Ending Balance 286 880.35- 8476864 202111.71-
53
R55JCO21 City of Kent 11/25/20IZ655:38
Fiscal Year: 13 Period: 10 Technology Capital Projects Page - 1
Budget Prior Years Fiscal YTD Prj to Date Variance %
Miscellaneous Revenues 1,283- 1,283.42- 1,283.42- .42 100.03
Operating Transfers In 8,228,129- 6,836,142.45- 1,413,060.77- 8,249,203.22- 21,074.22 100.26
Total Available Resources 8,229,412- 6,837,425.87- 1,413,060.77- 8,250,486.64- 21,074.64 100.26
Software Lifecycle Replacement 321,605 321,605.07 321,605.07 .07- 100.00
Hardware Lifecycle Replacemnts 1,848,973 1,700,129.82 31,123.26 1,731,253.08 117,719.92 93.63
IT Systems 2,170,651 2,049,260.48 127,382.20 2,176,642.68 5,991.68- 100.28
IT Tech Services 2,182,806 2,182,806.60 2,182,806.60 .60- 100.00
IT Multi Media 27,339 27,338.64 27,338.64 .36 100.00
Long Term Lifecycle Replacemts 68,135 68,135.00
RAIN 10,645 10,645.00
ALPR 98,505 98,505.00
Scanning System 96,350 96,350.00
Desktop Virtual Machine/DVM 50,000 49,033.50 49,033.50 966.50 98.07
Desktop/PC 120,000 113,761.36 113,761.36 6,238.64 94.80
Monitors 38,000 35,585.32 35,585.32 2,414.68 93.65
Blades/Servers 55,500 20,070.91 20,070.91 35,429.09 36.16
Station 74 Power 224,700 8,565.00 8,565.00 216,135.00 3.81
North-South Fiber Run 20,000 20,000.00
Conn Community-City of Kent 6,000 6,000.00
System Services 38,388 38,388.00
Tech Services-Security 51,450 51,450.00
Storage-Enterprise 189,050 24,106.43 24,106.43 164,943.57 12.75
CH Service Center Renovation 202,000 78,335.13 78,335.13 123,664.87 38.78
Telephony 323,200 275,558.90 275,558.90 47,641.10 85.26
Multimedia-Chamber-Audio 23,815 23,815.00
Chamber-Video/Editing 27,820 27,820.00
Chamber-Broadcasting 25,150 25,150.00
Chamber-Projection 9,330 9,330.00
Total Expenditures 8,229,412 6,281,140.61 763,522.01 7,044,662.62 1,184,749.38 85.60
Ending Balance 556 285.26- 649 538.76- 1 205 824.02-
54
R55JCO21 City of Kent 11/25/20IZ956:00
Fiscal Year: 13 Period: 10 Facilities Capital Projects Page - 1
Budget Prior Years Fiscal YTD Prj to Date Variance %
Intergovernmental 1,167,658- 1,167,658.01- 1,167,658.01- .01 100.00
Operating Transfers In 7,710,264- 7,657,552.24- 52,711.76- 7,710,264.00- 100.00
Total Available Resources 8,877,922- 8,825,210.25- 52,711.76- 8,877,922.01- .01 100.00
CKCF Improvements 1,167,658 85,473.43 85,473.43 1,082,184.57 7.32
Aukeen Court Expansion 7,635,264 7,546,846.75 53,145.20 7,599,991.95 35,272.05 99.54
Security Camera Software Upgrd 40,000 40,000.00
Parks Maintenance Renovation 35,000 465.00 465.00 34,535.00 1.33
Total Expenditures 8,877,922 7,632,785.18 53,145.20 7,685,930.38 1,191,991.62 86.57
Ending Balance 1192425.07- 433.44 1191991.63-
55
R55JCO21 City of Kent 11/25/20131056:04
Fiscal Year: 13 Period: 10 Water Fund Page - 1
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 193,927- 193,926.30- 193,926.30- .70- 100.00
Intergovernmental 581,522- 591,020.75- 591,020.75- 9,498.75 101.63
Charges for Services 1,764- 4,238.36- 91.32- 4,329.68- 2,565.68 245.45
Miscellaneous Revenues 771,649- 2,883,509.32- 26,525.62- 2,910,034.94- 2,138,386.30 377.12
Non Revenues 43,055,889- 43,055,888.33- 43,055,888.33- .20- 100.00
Other Financing Sources 2,500,903.04- 2,500,903.04- 2,500,903.04
Operating Transfers In 41,315,606- 38,615,607.00- 2,700,000.00- 41,315,607.00- 1.00 100.00
Total Available Resources 85,920,356- 87,845,093.10- 2,726,616.94- 90,571,710.04- 4,651,353.87 105.41
Seismic Vulnerability Assess 752,158 752,570.88 752,570.88 412.88- 100.05
Water Comp Plan Update 2007 693,311 681,150.83 681,150.83 12,160.17 98.25
2009 Revenue Bonds 73,357 97,591.78 97,591.78 24,234.78- 133.04
Water Conservation Plan 475,193 488,736.29 4,136.64 492,872.93 17,679.93- 103.72
Water Unallocated Projects 2,454,662 2,454,662.00
Rock Creek Mitigation Projects 735,000 47,907.50 162,662.62 210,570.12 524,429.88 28.65
Guiberson Reservoir Repair 3,678,847 179,378.31 145.46 179,523.77 3,499,323.23 4.88
Tacoma Intertie 44,485,507 39,464,797.37 39,464,797.37 5,020,709.27 88.71
Clark Springs Tran Main Repair 1,327.25 4,245.30 5,572.55 5,572.55-
Clark Springs Well#2VFD Repl. 9,748 9,748.38 9,748.38 .38- 100.00
Seismic System Controls 78,783 78,783.00
Corrosion Control 2,740,623 2,740,625.65 2,740,625.65 2.65- 100.00
Pump Station#3 Replacement 2,008,534 108,751.41 108,751.41 1,899,782.59 5.41
Kent Springs Source Upgrade 627,779 319,284.46 319,284.46 308,494.07 50.86
Kent Springs Trans Main Repair 506,528 8,601.49 8,601.49 497,926.51 1.70
Misc Water Improvements 5,640,752 4,794,040.90 105,941.68 4,899,982.58 740,769.42 86.87
Additional Water Source Dev 1,470,476 1,056,022.10 1,056,022.10 414,453.90 71.81
Well Head Protection 431,384 179,657.18 179,657.18 251,726.82 41.65
Security Improvement per VA 70,000 14,655.70 3,074.51 17,730.21 52,269.79 25.33
East Hill Pressure Zone 4,703,686 91,366.12 647,994.06 739,360.18 3,964,325.82 15.72
Impoundment Reservoir 2,226,286 2,126,345.44 16.34 2,126,361.78 99,924.22 95.51
SE 248th Watermain 355,936 365,417.08 365,417.08 9,481.08- 102.66
West Hill Reservoir 50,000 50,000.00
East Hill Reservoir 4,944,304 4,925,156.78 1,254.63 4,926,411.41 17,892.59 99.64
East Hill Well Generator 735,000 36,127.30 489,274.05 525,401.35 209,598.65 71.48
Clark Springs Source lmprvmnts 574,278 41,871.57 131.96 42,003.53 532,274.47 7.31
Landsburg Mine 600,000 258,952.53 6,944.49 265,897.02 334,102.98 44.32
Clark Springs HCP 212,722 222,221.43 986.18- 221,235.25 8,513.25- 104.00
Hydrant Replacement 2005 90,043 50,481.88 2,822.24 53,304.12 36,738.88 59.20
Large Meter/Vault Replace 2008 180,341 130,305.32 15,841.15 146,146.47 34,194.53 81.04
Kent Station -Water 109,198 109,197.68 109,197.68 .32 100.00
Downtown ITS Improvements 233,131 233,131.16 233,131.16 .16- 100.00
84th Avenue Rehabilitation 298,660 298,659.62 298,659.62 .38 100.00
Remote Telemetry Upgrade 459,575 469,074.41 469,074.41 9,499.41- 102.07
56
R55JCO21 City of Kent 11/25/20131¢:56:04
Fiscal Year: 13 Period: 10 Water Fund Page - 2
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
BNSF Grade Separation 205,000 777,124.00 777,124.00 572,124.00- 379.08
272nd Extension (KKto 116th) 303,759 303,759.61 303,759.61 .61- 100.00
Scenic Hill -Water 413,141 413,324.31 413,324.31 183.31- 100.04
LID 341-196th Corridor Mid 194,003 194,002.60 194,002.60 .40 100.00
LID 353 224th-228th Corridor 155,901 155,900.56 155,900.56 .44 100.00
East Hill Operations Center 1,467,413 1,467,572.24 1,467,572.24 159.24- 100.01
Lower East Hill Improvements 475,338 475,510.59 475,510.59 172.59- 100.04
Total Expenditures 85,920,356 64,090,349.71 1,443,498.95 65,533,848.66 20,386,507.51 76.27
Ending Balance 23 754 743.39- 1 283117.99- 25 037 861.38-
57
R55JCO21 City of Kent 11/25/201312.56:08
Fiscal Year: 13 Period: 10 Sewerage Fund Page - 1
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 488,467- 488,466.98- 488,466.98- .02- 100.00
Intergovernmental 28,550,778- 16,132,766.72- 4,647,737.33- 20,780,504.05- 7,770,273.95- 72.78
Charges for Services 4,000- 295,965.02- 45.66- 296,010.68- 292,010.68 *****-
Miscellaneous Revenues 743,652- 882,853.34- 19,637.91- 902,491.25- 158,839.25 121.36
Non Revenues 12,786,845- 12,786,844.80- 12,786,844.80- .20- 100.00
Other Financing Sources 1,500,000- 1,500,000.00- 1,500,000.00- 100.00
Operating Transfers In 52,208,407- 41,716,761.79- 5,241,635.87- 46,958,397.66- 5,250,009.34- 89.94
Total Available Resources 96,282,149- 73,803,658.65- 9,909,056.77- 83,712,715.42- 12,569,433.58- 86.95
NPDES Permit 3,667,335 2,730,172.56 101,003.53 2,831,176.09 836,158.91 77.20
Drainage Master Plan 1,432,784 1,432,783.98 1,432,783.98 .02 100.00
2009 Revenue Bonds 86,845 97,592.43 97,592.43 10,747.43- 112.38
Green River Flood Protection 3,750,005 3,750,278.60 3,750,278.60 273.60- 100.01
Drainage Unallocated Projects 258,719 258,719.00
Misc Environmental Projects 735,562 732,783.87 7,628.45 740,412.32 4,850.32- 100.66
Meridian Valley Creek 392,681 388,964.86 3,761.58 392,726.44 45.44- 100.01
Hawley Road Levee 2,130,000 513,542.10 958,178.84 1,471,720.94 658,279.06 69.09
Citywide Stm Pipe/Culvert Mtc 4,100,000 3,656,438.45 242,806.00 3,899,244.45 200,755.55 95.10
S. 228th Drainage Bypass 6,950,000 6,253,577.29 49,282.85 6,302,860.14 647,139.86 90.69
Mill Ck/James St. Pump Station 5,366,670 4,209,785.62 156,257.06 4,366,042.68 1,000,627.32 81.35
Upper Mill Creek Dam 2,435,000 237,340.27 133,125.58 370,465.85 2,064,534.15 15.21
Seven Oaks Pond Imps 2,935 2,934.60 2,934.60 .40 99.99
Lower Garrison Creek 1,122,815 1,158,973.29 1,158,973.29 36,158.29- 103.22
Johnson Creek 700,000 591,921.90 1,034.98 592,956.88 107,043.12 84.71
Earthworks Overlays 1,196,621 1,180,686.22 59.50 1,180,745.72 15,875.28 98.67
Lake Fenwick Restoration 2009 20,895 9,215.48 13,720.70 22,936.18 2,041.18- 109.77
256th Flume 510,000 439,796.93 439,796.93 70,203.07 86.23
Lake Meridian Outlet 2,718,065 2,717,997.13 27,202.58 2,745,199.71 27,134.71- 101.00
Upper Meridian Valley Creek 80,594 80,593.68 80,593.68 .32 100.00
E Fork Soosette Crk/144th Clvt 97,526 97,525.60 97,525.60 .40 100.00
Meridian Valley Crk Revegetate 800 800.00 800.00 100.00
Big Soos Creek/SE 256th Bridge 225 224.91 224.91 .09 99.96
81stAv So Storm Drainage Impr 150,000 129,958.12 129,958.12 20,041.88 86.64
Surface Water Manual 87,955 87,954.67 87,954.67 .33 100.00
Mill Creek @ James-Fld Protect 600,000 469,093.34 280.52 469,373.86 130,626.14 78.23
Riverview Park 2,390,000 2,101,505.98 43,637.76 2,145,143.74 244,856.26 89.75
Downey Farmstead 550,000 318,200.13 110,099.77 428,299.90 121,700.10 77.87
Bauer Property 310,000 137,691.10 2,776.38 140,467.48 169,532.52 45.31
Mill Crk @ 76th Av-Fld Protect 100,000 30,545.77 30,545.77 69,454.23 30.55
Horseshoe Bend Levee Impr. 14,129,417 10,996,560.39 1,912,187.81 12,908,748.20 1,220,668.80 91.36
Upper Russell Road Levee Impr. 2,353,121 1,083,916.31 875,735.03 1,959,651.34 393,469.66 83.28
Lower Russell Rd Levee-S231st 600,000 450,916.07 556,422.76 1,007,338.83 407,338.83- 167.89
Lowest Russell Rd-Van Dorens 290,000 211,957.36 28,694.99- 183,262.37 106,737.63 63.19
58
R55JCO21 City of Kent 11/25/20131Q56:08
Fiscal Year: 13 Period: 10 Sewerage Fund Page - 2
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Boeing Levee Improvements 4,190,000 2,410,147.19 1,159,001.21 3,569,148.40 620,851.60 85.18
Briscoe Levee Improvements 7,940,000 570,503.72 1,247,201.47 1,817,705.19 6,122,294.81 22.89
Desimone Levee Improvements 900,000 528,062.48 62,919.32 590,981.80 309,018.20 65.66
Green River Sandbag Removal 2,443,541 773,523.15 3,107.10 776,630.25 1,666,910.75 31.78
Signature Point Levee 7,675.72 7,675.72 7,675.72-
Misc Drainage 2008 2,388,932 1,591,332.26 63,169.46 1,654,501.72 734,430.28 69.26
Drainage Infractructure Improv 473,379 463,248.62 463,248.62 10,130.38 97.86
Kent Station - Drainage 142,758 142,758.17 142,758.17 .17- 100.00
Downtown ITS Improvements 107,315 158,406.09 158,406.09 51,091.09- 147.61
84th Avenue Rehabilitation 19,644 19,644.39 19,644.39 .39- 100.00
LincolnAve/Smith St Improv 60,000 41,443.50 41,443.50 18,556.50 69.07
Remote Telemetry Upgrade 114,930 114,929.88 114,929.88 .12 100.00
BNSF Grade Separation 993,000 434,964.00 434,964.00 558,036.00 43.80
272nd Extension (KK to 116th) 538,373 538,373.48 538,373.48 .48- 100.00
256th Imps(Kent Kangley-116th) 39,746.51 119,083.07 158,829.58 158,829.58-
LID 341-196th Corridor Mid 1,165,295 1,167,076.54 1,167,076.54 1,781.54- 100.15
224th-228th Corridor 2,004,580 1,516,197.43 1,516,197.43 488,382.57 75.64
Russell Road Maint. Facility 313,901 313,898.68 313,898.68 2.32 100.00
East Hill Operations Center 1,465,385 1,465,385.07 1,465,385.07 .07- 100.00
Lower East Hill Improvements 33,072 33,400.54 33,400.54 328.54- 100.99
Sanitary Sewer Master Plan 300,000 290,070.17 7,984.96 298,055.13 1,944.87 99.35
Unallocated Sewer Projects 111,247 111,247.11 111,247.11 .11- 100.00
Kentview Sewer Interceptor 275,044 249,844.91 23,665.16 273,510.07 1,533.93 99.44
Skyline Sewer Interceptor 20,000 6,670.33 2,149.55 8,819.88 11,180.12 44.10
Linda Heights Pump Station 150,000 58,377.15 1,563.34 59,940.49 90,059.51 39.96
Misc Pump Station Replacements 100,000 100,000.00
Derbyshire 50,000 50,000.00
Misc Sewer 2007 6,567,710 5,991,696.26 696.15 5,992,392.41 575,317.59 91.24
Kent Station -Sewer 93,935 93,935.42 93,935.42 .42- 100.00
Downtown ITS Improvements 12,968 12,967.74 12,967.74 .26 100.00
84th Avenue Rehabilitation 233,740 233,740.40 233,740.40 .40- 100.00
Remote Telemetry Upgrade 123,647 123,647.28 123,647.28 .28- 100.00
272nd Extension (KK to 116th) 526,229 526,228.68 526,228.68 .32 100.00
256th Imps(Kent Kangley-116th) 517,555.93 517,555.93 517,555.93-
Scenic Hill -Sewer 65,895 65,895.00 65,895.00 100.00
LID 341-196th Corridor Mid 8,738 8,737.87 8,737.87 .13 100.00
224th-228th Corridor 136,400 136,400.07 136,400.07 .07- 100.00
Russell Road Maint. Facility 313,899 313,898.00 313,898.00 1.00 100.00
East Hill Operations Center 1,465,386 1,465,385.00 1,465,385.00 1.00 100.00
Lower East Hill Improvements 1,116,636 1,116,978.22 1,116,978.22 342.22- 100.03
Total Expenditures 96,282,149 69,430,990.32 8,382,279.13 77,813,269.45 18,468,879.55 80.82
Ending Balance 4 372 668.33- 1 526 777.64- 5 899 445.97-
59