HomeMy WebLinkAboutCity Council Committees - Operations - 04/15/2014 (3) •
KEN T
WASH NOTON
Operations Committee Agenda
Councilmembers: Bill Boyce * Dana Ralph * Les Thomas, Chair
April 15, 2014
4:00 p.m.
Item Description Action Speaker Time Page
1. Approval of Minutes YES 1
dated April 1, 2014
2. Approval of Check Summary YES
Reports 3/16/2014 through 3/31/2014
3. R.L. Evans Consultant Services -Authorize YES B. Fowler 10 Min 3
4. February 2014 Financial Packet NO P. Barry 10 Min 15
(Information Only)
Unless otherwise noted, the Operations Committee meets at 4:00 p.m. on the first and third Tuesday of each
month. Council Chambers East, Kent City Hall, 220 4th Avenue South, Kent, 98032-5895. Dates and times are
subject to change. For information please contact 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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1
KENT
WASHINGTON
OPERATIONS COMMITTEE MINUTES
April 1, 2014
Committee Members Present: Dana Ralph and Bill Boyce.
The meeting was called to order by D. Ralph at 4:02p.m.
1. APPROVAL OF MINUTES DATED MARCH 18, 2014.
B. Boyce moved to approve the Operations Committee minutes dated March 18, 2014. D.
Ralph seconded the motion with concurrence from L. Thomas, which passed 3-0.
2. APPROVAL OF CHECK SUMMARY REPORTS DATED 3/1/2014 THROUGH
3/15/2014.
B. Boyce moved to approve the check summary reports dated 3/1/2014 through
3/15/2014. D. Ralph seconded the motion with concurrence from L. Thomas and it passed
3-0.
3. CONSOLIDATING BUDGET ADJUSTMENT ORDINANCE FOR ADJUSTMENTS
BETWEEN JULY 1, 2013 AND DECEMBER 31, 2013 - APPROVE.
P. Barry presented the Consolidating Budget adjustment ordinance for approval. An overall increase
of $37,489,759 was approved by the Council. It included the King County Interlocal Agreement for
Briscoe/Desimone Levee totaling $18,000,000, LTGO Refunding totaling $11,380,320, and
Washington State Auto Theft Prevention Grant for $1,614,000. The amount not yet approved by
Council is an overall increase of $804,542. This increase is due to ShoWare Debt Service, King
County Open Space Levy and Light Pole Lease Revenues.
B. Boyce moved to approve the consolidating budget adjustment ordinance for
adjustments made between July 1, 2013 and December 31, 2013, reflecting an
overall budget increase of $38,284,176. D. Ralph seconded the motion with
concurrence from L. Thomas, which passed 3-0.
4. FINANCIAL SUMMARY REPORT AS OF DECMEBER 31, 2013 —INFORMATION ONLY.
P. Barry informed that we ended the year well, consistent with latest Budget Projections. The
revenues ended the year approximately $2.1 million over budget. Sales Tax and Utility Tax were
both above budget for the year end. Building Permits were 12% above budget and Plan Check Fees
were 14% above budget. The city was able to end the year 2.5% below expenditures. City
departments have been very frugal with their budgets, so that helped with the savings. The City
collected over $5 million in B&O Tax.
The meeting was adjourned at 4:27 p.m. by D. Ralph.
I"o Ytl(�1'1
Satwinder Kaur
Operations Committee Secretary
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3
BENEFITS DIVISION
Becky Fowler
Manager
400 West Gowe
Kent, WA 98032
Fax: 253-856-6270
OFFICE: 253-856-5290
April 15, 2014 �`
TO: Operations Committee
FROM: Becky Fowler, Benefits Manager
THRU: Lorraine Patterson, Human Resources Director
SUBJECT: R.L. Evans Company, Inc Consultant Services Agreement for 2014/15
Motion: I move to recommend the 2014/15 Consultant Services Agreement with R.L.
Evans Company, Inc., for brokerage and consultant services for the City's Health &
Wellness programs be placed on the City Council consent calendar subject to final
terms and conditions of the City Attorney.
SUMMARY: The city contracts with R.L. Evans Company, Inc to perform brokerage
and consultant services. The scope of service includes negotiating with insurers,
analyzing options and making recommendations on the City's Health & Wellness
programs. The programs include medical/Rx, dental, vision, individual stop loss,
aggregate stop loss and third party administrative (TPA) services.
BUDGET IMPACT: $40,000. (Consultant Services Contract)
BACKGROUND: The City has approximately 2,300 lives covered under the self-insured
and insured health and wellness programs. Included in this coverage is the City's
LEOFF I retirees and their dependents. Doug Evans, R.L. Evans Company advises the
City on plan design issues, plans management, and potential cost savings. He also
provides recommendations regarding mandates and negotiates carrier renewals.
'ti i�/VOR .iUZCTT-- .v00KE .m,..c .„_ ..na r ..,.w..,._ v. ,. . ......
City of Kent Human Resources Department '....
Lorraine Patterson, Director
4
CONSULTANT VICAGREEMENT
between the City of Kent and
R. L. Evans Company,, Inc.
THIS AGREEMENT is made between the City of Kent, a Washington municipal corporation
(hereinafter the "City"), and R. L. Evans Company, Inc. organized under the laws of the State of
Washington, located and doing business at 3535 Factoria Blvd, SE, Suite 120, Bellevue, WA
98006 - 425.455.0501 (hereinafter the "Consultant").
I. DESCRIPTION OF WORK.
Consultant shall perform the following services for the City in accordance with the
following described plans and/or specifications:
Brokerage and Consulting Services — including negotiating with insurers, analyzing options and
making recommendations.
• Advise City on plan design issues, plan management, and potential cost savings
• Work with City and vendors to resolve Eligibility and Claim issues
• Quarterly, or as requested, meetings with City Administration and/or Healthcare
Committee to discuss claim experience, updates and discuss objectives.
• Assistance with plan audits
• Assist employees/retirees with healthcare options after employment with City
• Regulatory updates/ensure compliance
• Manage Plan Changes with Vendors
• Contract and policy review
• Annual Renewal —Recommendations regarding mandates and negotiate carrier
renewals, provide claim data and other required information to actuary for rate analysis
and projections. Meetings with City Administration and Actuary to review funding
projections.
The Scope of Services for this contract includes the following insured and self-funded coverages
or programs:
Medical/Rx Individual Stop Loss
Dental Aggregate Stop Loss
Vision Third Party Administrative (TPA) Services
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.
CONSULTANT SERVICES AGREEMENT - 1
(Over$10,000)
5
II. TIME OF COMPLETION. Upon the effective date of this Agreement, Consultant
shall continue the work described in Section I until December 31, 2015. Thereafter the contract
may be renewed for one year increments with approval from both parties.
III. COMPENSATION.
A. The City shall pay the Consultant based on a per employee/retiree per month
(PEPM) rate for all employees/retirees covered under the City's self-funded medical
and dental plans, and on a percentage of premium for the employees enrolled on
the Group Health Cooperative medical plan. The total amount payable to the
Consultant for consulting services described in this Agreement shall not to exceed
Forty Thousand Dollars ($40,000) per year. This is the maximum amount to be
paid under this Agreement for the work described in Section I above, and shall not
be exceeded without the prior written authorization of the City in the form of a
negotiated and executed amendment to this agreement. The Consultant agrees
that the rates charged by it for the services contracted for herein shall be
guaranteed for two years as delineated in Exhibit A.
B. The Consultant's fee will be billed via City's vendors (Premera Blue Cross, Delta
Dental Service and Group Health Cooperative) as part of their monthly
administrative or insured premium billings. If the City objects to all or any portion
of an invoice, it shall notify the Consultant and reserves the option to only pay that
portion of the invoice not in dispute. In that event, the parties will immediately
make every effort to settle the disputed portion.
IV. INDEPENDENT CONTRACTOR. The parties intend that an Independent
Contractor-Employer Relationship will be created by this Agreement. By their execution of this
Agreement, and in accordance with Ch. 51.08 RCW, the parties make the following
representations:
A. The Consultant has the ability to control and direct the performance and
details of its work, the City being interested only in the results obtained
under this Agreement.
B. The Consultant maintains and pays for its own place of business from which
Consultant's services under this Agreement will be performed.
C. The Consultant has an established and independent business that is eligible
for a business deduction for federal income tax purposes that existed before
the City retained Consultant's services, or the Consultant is engaged in an
independently established trade, occupation, profession, or business of the
same nature as that involved under this Agreement.
D. The Consultant is responsible for filing as they become due all necessary tax
documents with appropriate federal and state agencies, including the Internal
Revenue Service and the state Department of Revenue.
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.
CONSULTANT SERVICES AGREEMENT - 2
(Over$10,000)
6
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 sixty (60) days written notice at its address set forth on
the signature block of this Agreement. After termination, the City may take possession of all
records and data within the Consultant's possession pertaining to this project, which may be
used by the City without restriction. If the City's use of Consultant's records or data is not
related to this project, it shall be without liability or legal exposure to the Consultant.
VI. DISCRIMINATION. In the hiring of employees for the performance of work under
this Agreement or any subcontract, the Consultant, its subcontractors, or any person acting on
behalf of the Consultant or subcontractor shall not, by reason of race, religion, color, sex, age,
sexual orientation, national origin, or the presence of any sensory, mental, or physical disability,
discriminate against any person who is qualified and available to perform the work to which the
employment relates. Consultant shall execute the attached City of Kent Equal Employment
Opportunity Policy Declaration, Comply with City Administrative Policy 1.2, and upon completion
of the contract work, file the attached Compliance Statement.
VII. INDEMNIFICATION. Consultant shall defend, indemnify and hold the City, its
officers, officials, employees, agents and volunteers harmless from any and all claims, injuries,
damages, losses or suits, including all legal costs and attorney fees, arising out of or in
connection with the Consultant's performance of this Agreement, except for that portion of the
injuries and damages caused by the City's negligence.
The City's inspection or acceptance of any of Consultant's work when completed shall not
be grounds to avoid any of these covenants of indemnification.
Should a court of competent jurisdiction determine that this Agreement is subject to RCW
4.24.115, then, in the event of liability for damages arising out of bodily injury to persons or
damages to property caused by or resulting from the concurrent negligence of the Consultant
and the City, its officers, officials, employees, agents and volunteers, the Consultant's liability
hereunder shall be only to the extent of the Consultant's negligence.
IT IS FURTHER SPECIFICALLY AND EXPRESSLY UNDERSTOOD THAT THE
INDEMNIFICATION PROVIDED HEREIN CONSTITUTES THE CONSULTANT'S WAIVER OF
IMMUNITY UNDER INDUSTRIAL INSURANCE, TITLE 51 RCW, SOLELY FOR THE PURPOSES OF
THIS INDEMNIFICATION. THE PARTIES FURTHER ACKNOWLEDGE THAT THEY HAVE MUTUALLY
NEGOTIATED THIS WAIVER.
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 B 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.
CONSULTANT SERVICES AGREEMENT - 3
(Over$10,000)
7
X. OWNERSHIP AND USE OF RECORDS AND DOCUMENTS. Original documents,
drawings, designs, reports, or any other records developed or created under this Agreement
shall belong to and become the property of the City. All records submitted by the City to the
Consultant will be safeguarded by the Consultant. Consultant shall make such data, documents,
and files available to the City upon the City's request. The City's use or reuse of any of the
documents, data and files created by Consultant for this project by anyone other than
Consultant on any other project shall be without liability or legal exposure to Consultant.
XI. CITY'S RIGHT OF INSPECTION. Even though Consultant is an independent
contractor with the authority to control and direct the performance and details of the work
authorized under this Agreement, the work must meet the approval of the City and shall be
subject to the City's general right of inspection to secure satisfactory completion.
XII. WORK PERFORMED AT CONSULTANT'S RISK. Consultant shall take all
necessary precautions and shall be responsible for the safety of its employees, agents, and
subcontractors in the performance of the contract work and shall utilize all protection necessary
for that purpose. All work shall be done at Consultant's own risk, and Consultant shall be
responsible for any loss of or damage to materials, tools, or other articles used or held for use in
connection with the work.
XIII. MISCELLANEOUS PROVISIONS.
A. Recyclable Materials. Pursuant to Chapter 3.80 of the Kent City Code, the City
requires its contractors and consultants to use recycled and recyclable products whenever
practicable. A price preference may be available for any designated recycled product.
B. Non-Waiver of Breach. The failure of the City to insist upon strict performance of
any of the covenants and agreements contained in this Agreement, or to exercise any option
conferred by this Agreement in one or more instances shall not be construed to be a waiver or
relinquishment of those covenants, agreements or options, and the same shall be and remain in
full force and effect.
C. Resolution of Disputes and Governing Law. This Agreement shall be governed by
and construed in accordance with the laws of the State of Washington. If the parties are unable
to settle any dispute, difference or claim arising from the parties' performance of this
Agreement, the exclusive means of resolving that dispute, difference or claim, shall only be by
filing suit exclusively under the venue, rules and jurisdiction of the King County Superior Court,
King County, Washington, unless the parties agree in writing to an alternative dispute resolution
process. In any claim or lawsuit for damages arising from the parties' performance of this
Agreement, each party shall pay all its legal costs and attorney's fees incurred in defending or
bringing such claim or lawsuit, including all appeals, in addition to any other recovery or award
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.
CONSULTANT SERVICES AGREEMENT - 4
(Over$10,000)
8
E. Assignment. Any assignment of this Agreement by either party without the written
consent of the non-assigning party shall be void. If the non-assigning party gives its consent to
any assignment, the terms of this Agreement shall continue in full force and effect and no
further assignment shall be made without additional written consent.
F. Modification. No waiver, alteration, or modification of any of the provisions of this
Agreement shall be binding unless in writing and signed by a duly authorized representative of
the City and Consultant.
G. Entire Agreement. The written provisions and terms of this Agreement, together
with any Exhibits attached hereto, shall supersede all prior verbal statements of any officer or
other representative of the City, and such statements shall not be effective or be construed as
entering into or forming a part of or altering in any manner this Agreement. All of the above
documents are hereby made a part of this Agreement. However, should any language in any of
the Exhibits to this Agreement conflict with any language contained in this Agreement, the terms
of this Agreement shall prevail.
H. Compliance with Laws. The Consultant agrees to comply with all federal, state, and
municipal laws, rules, and regulations that are now effective or in the future become applicable
to Consultant's business, equipment, and personnel engaged in operations covered by this
Agreement or accruing out of the performance of those operations.
I. Counterparts. This Agreement may be executed in any number of counterparts,
each of which shall constitute an original, and all of which will together constitute this one
Agreement.
IN WITNESS, the parties below execute this Agreement, which shall become
effective on the last date entered below.
CONSULTANT: CITY OF (GENT:
By: By:
(signature) (signature)
Print Name: Douglas Evans Print Name: Suzette Cooke
Its President Its Mayor
(title)
DATE: DATE:
NOTICES TO BE SENT TO: NOTICES TO BE SENT TO:
CONSULTANT: CITY OF (GENT:
Douglas Evans Lorraine Patterson
R. L. Evans Company, Inc. City of Kent
3535 Factoria Blvd SE, Suite 120 220 Fourth Avenue South
Bellevue, WA 98006 Kent, WA 98032
425.455.0501 (telephone) (253) 856-5276 (telephone)
425.467.5264 (facsimile) (253) 856-6270 (facsimile)
CONSULTANT SERVICES AGREEMENT - 5
(Over$10,000)
9
APPROVED AS TO FORM:
Kent Law Department
[In this field,you may enter the electronic Glepath the contract has been saved]
CONSULTANT SERVICES AGREEMENT - 6
(Over$10,000)
10
EXHIBIT A
FEES AND PAYMENT SCHEDULE
The CITY shall compensate the CONSULTANT for services pursuant to this Agreement as follows:
For services rendered under this Agreement, Consultant will be paid as follows;
During Calendar Year 2014
For each employee/retiree covered under the City's self-funded medical/Rx
plan the Consultant will be paid at the rate of$2.50 per month.
For each employee/retiree covered under the City's self-funded dental/vision
plan, the Consultant will be paid at the rate of$.38 per month.
For employees enrolled on the fully-insured Group Health Cooperative plan
the Consultant will be paid 2.5% of the paid premium.
During Calendar Year 2015
For each employee/retiree covered under the City's self-funded medical/Rx
plan the Consultant will be paid at the rate of$3.00 per month.
For each employee/retiree covered under the City's self-funded dental/vision
plan, the Consultant will be paid at the rate of$.50 per month.
For employees enrolled on the fully-insured Group Health Cooperative plan
the Consultant will be paid 2.5% of the paid premium.
* The City recognizes that the Consultant may qualify for contingency bonuses from insurance companies with
whom the Contractor conducts business. As these amounts are not guaranteed and are typically earned based
on factors that are not client-specific, any such payments received by Consultant will not be offset against the
fees noted above. Upon request Consultant will provide a detail listing of all contingency commissions received
for the prior year.
Any services that are requested by the CITY that are outside of the scope of work as noted in "I.
DESCRIPTION OF WORK", or not covered by a separate agreement, will be billed at the rate of
$300/hour for Lead Broker/Consultant and $175/hour for Account Manager
EEO COMPLIANCE DOCUMENTS - 1
11
EXHIBIT B
INSURANCE COVERAGE
The Consultant shall procure and maintain for the duration of the Agreement, insurance of the
types and in the amounts described below;
® Agents' and Brokers' Errors & Omissions insurance with a minimum limit of $2,000,000
® General Liability Coverage with a minimum limit of $1,000,000
EEO COMPLIANCE DOCUMENTS - 2
12
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 2014.
By:
For:
Title:
Date:
EEO COMPLIANCE DOCUMENTS - 3
13
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 - 4
14
CITY OF (CENT
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 - 5
15
City of Kent, Washington
Summary Financial Report
4^0
KEN T
WASH IN G T O N
As of February 28, 2014
16
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Golf Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
INTERNAL SERVICE FUNDS PROFIT AND LOSS
Fleet Services Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Central Services Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Information Technology Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Facilities Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Unemployment Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Workers Compensation Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Health and Employee Wellness Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
LEOFF 1 Retirees Benefits Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Liability Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Property Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
REVENUE AND EXPENSE SUMMARIES
Monthly Comparison 2010,2011,2012 and 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
System Reports
General Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
Special Revenue Operating Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Debt Service Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
Water Utility Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
Sewerage Utility Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Golf Course Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
Internal Services-excluding Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
Street Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Parks Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
Other Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
Technology Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
Facilities Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Water Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Sewerage Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
17
City Of Kent
Monthly Financial Summary
February 2014
General Fund Summary
Using information available thru February, ending fund balance is estimated to
increase by 1.2 million and end the year at nearly $10.3 million, which includes:
• General Fund reserves of $7.5 million, or 12.7%
• Contingency for Unanticipated Costs of $1.5 million
• $1.3 million restricted for annexation.
In addition, there is currently $424,000 in the Strategic Opportunities Fund.
Revenues
Overall revenues are currently coming in about $300,000, or .4% above budget.
Highlights include:
• Sales Tax and Utility Tax are trending about .3% above budget, for a total
of $100,000.
• Building Permits and Plan Check Fees revenues remain strong, currently
running nearly $200,000 above budget, or 5.4%.
Expenditures
Expenditures are currently trending about $265,000 below budget, or .4%.
18
General Fund Revenues
(excluding Annexation)
12,000,000
10,000,000 �r
8,000,000
6,000,000
4,000,000
2,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual 13 Act
I14Ac[
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 4,269,848 4,904,839
14 Bud 3,378,854 3,776,424 5,482,641 10,860,198 5,447,640 4,583,690 3,427,288 2,980,690 4,733,172 10,647,479 4,367,760 4,223,058
14 Pct 4,115,588 3,986,045
+/- 736,733 209,621
Put+/- 21.8% 5.6%
General Fund Revenues
(excluding Annexation)
70,000,000
60,000,000
50,000,000
40,000,000
30,000,000
20,000,000
10,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual '"'13AG
t14Ac[
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 59,220,917 64,125,756
14 Bud 3,378,854 7,155,278 12,637,920 23,498,118 28,945,758 33,529,448 36,956,736 39,937,426 44,670,599 55,318,078 59,685,838 63,908,896
14 Pct 4,115,588 8,101,632
+/- 736,733 946,354
Put+/- 21.8% 13.2%
19
General Fund Expenditures
(excluding Annexation)
7,000,000
6,000,000 din.
5,000,000 �„...uw�'""""
(ii
°
4,000,000 /l11tuf
3,000,000
2,000,000
1,000,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual 0 13 Act
�14 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 5,011,658 5,972,864
14 Bud 4,639,651 4,880,386 4,411,838 4,963,478 5,061,450 4,727,114 5,447,696 4,699,039 5,063,293 4,911,384 5,414,633 5,232,685
14 Pct 4,348,586 4,598,714
+/- (291,065) (281,672)
Put+/- -6.3% -5.8%
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
14Bud
Cumulative Budget vs Actual '"'13AG
t14Ac[
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 51,252,023 57,224,887
14 Bud 4,639,651 9,520,037 13,931,874 18,895,353 23,956,803 28,683,917 34,131,613 38,830,652 43,893,945 48,805,329 54,219,962 59,452,647
14 Pct 4,348,586 8,947,300
+/- (291,065) (572,736)
Put+/- -6.3% -6.0%
20
Property Tax
(excluding Annexation)
8,000,000
7,000,000 %l
6,000,000
5,000,000
4,000,000
0
3,000,000
2,000,000 / v—
/ l�nq, t IPIr
1,000,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual 13 Act
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 1,101,267 143,256
14 Bud 0 133,066 472,549 6,778,978 1,685,640 68,074 33,541 79,402 339,305 6,559,967 1,346,862 99,062
14 Pct 6,635 114,131
+/- 6,635 (18,935)
Put+/- 0.0% -14.2%
Property Tax
(excluding Annexation)
20,000,000
18,000,000
16,000,000
14,000,000
12,000,000 /
10,000,0008,000,000
6,000,000
4,000,000 /
2,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual °'""13AG
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 17,112,891 17,256,147
14 Bud 0 133,067 605,616 7,384,594 9,070,234 9,138,308 9,171,849 9,251,251 9,590,556 16,150,523 17,497,385 17,596,447
14 Pct 6,635 120,766
+/- 6,635 (12,301)
Put+/- 0.0% -9.2%
21
Sales Tax
(excluding Annexation)
2,500,000
2,000,000 �Ji,, /�,
n
1,500,000
ul
«o/
1,000,000 �, " %ie
,,,,,m �/uvnr ,
iyq,
500,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual f�t 13 Act
.14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 1,013,466 2,311,648
14 Bud 867,441 1,162,818 2,006,726 805,730 961,745 2,069,288 910,966 981,955 2,148,974 935,288 1,003,054 2,186,608
14 Pct 894,191 1,189,896
+/- 26,750 27,078
put+/- 3.1% 2.3%
Sales Tax
(excluding Annexation)
18,000,000
16,000,000 ,,,
14,000,000
m4Ar,
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
14Bud
Cumulative Budget vs Actual """'13AG
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 14,123,819 16,435,466
14 Bud 867,441 2,030,259 4,036,985 4,842,715 5,804,460 7,873,748 8,784,713 9,766,668 11,915,642 12,850,931 13,853,985 16,040,593
14 Pct 894,191 2,084,087
+/- 26,750 53,828
pct 3.1% 2.7%
22
Utility Tax
(excluding Annexation)
2,000,000
1,800,000
1,600,000 Il/Oo
1,400,000 , �--/iia
1,200,000 0 '.7.'.
1,000,000
800,000
600,000
400,000
200,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Monthly Budget vs Adjusted Actual 13Att
.14Att
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 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 1,312,619 1,187,043
14 Bud 1,758,508 1,363,362 1,346,401 1,586,461 1,238,407 1,243,499 1,452,818 1,135,724 1,376,790 1,264,726 1,235,164 1,085,972
14 P t 1,805,030 1,431,207
+/- 46,522 67,845
Pct+/- 2.6% 5.0%
Utility Tax
(excluding Annexation)
18,000,000
16,000,000
14,000,000
12,000,000 ,",/
n^ '
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
14Bud
✓. 13Att
Cumulative Budget vs Actual 14Att
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 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 14,921,566 16,108,609
14 Bud 1,758,508 3,121,870 4,468,271 6,054,732 7,293,139 8,536,638 9,989,455 11,125,179 12,501,969 13,766,695 15,001,859 16,087,831
14 P t 1,805,030 3,236,237
+/- 46,522 114,367
Pct+/- 2.6% 3.7%
23
Building Permits
(excluding Annexation)
350,000
300,000
nn
250,000 rrn Y01
l! %m
150,000 �71P
100,000
50,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual -u 13 Alt
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 77,108 196,379 209,153 213,511 271,096 324,478 255,066 163,164 216,429 187,657 192,866 122,432
14 Bud 152,006 160,347 217,018 241,974 252,472 270,663 260,805 230,285 195,256 170,571 153,246 124,734
14 Pct 197,974 148,496
+/- 45,967 (11,851)
Put+/- 30.2% J.4%
Building Permits
(excluding Annexation)
3,000,000
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
14 Bud
Cumulative Budget vs Actual �.-13Ac[
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 2,306,908 2,429,339
14 Bud 152,006 312,353 529,371 771,345 1,023,817 1,294,480 1,555,285 1,785,570 1,980,826 2,151,397 2,304,643 2,429,377
14 Pct 197,974 346,469
+/- 45,967 34,116
Put+/- 30.2% 10.9%
24
Plan Check Fees
(excluding Annexation)
600,000
5 00,000
400,000
//4/m 9"� m�,b
200,000 1�1, , � /OJ,���,,,, %
�; Dig
100,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual .13Ac[
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 181,841 190,940 291,904 145,764 293,145 319,439 165,345 160,581 153,065 186,653 191,967 203,691
14 Bud 162,218 202,780 226,463 239,120 267,864 281,596 208,320 189,727 168,946 168,560 151,439 133,698
14 P t 181,841 561,764
+/- 246,068 358,983
Put+/- 151.7% 177.0%
Plan Check Fees
(excluding Annexation)
3,000,000
2,500,000
2,000,000
1,500,000
500,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual """'13AG
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 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 2,280,644 2,484,335
14 Bud 162,218 364,998 591,461 830,581 1,098,444 1,380,041 1,588,360 1,778,088 1,947,033 2,115,593 2,267,032 2,400,730
14 P t 181,841 743,605
+/- 19,624 378,607
Put+/- 12.1% 103.7%
25
Recreation Fees
(excluding Annexation)
250,000
200,000 /
�o
100,000
✓
50,000 ,�,,, ,//i/i. .. llir� ,dlM
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual f�e 13 Act
.14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 146,178 46,730 93,362 200,494 75,294 54,760 157,061 90,541 164,659 52,443 27,660 49,260
14 Bud 133,062 30,041 88,692 209,984 78,904 50,068 161,067 107,545 163,499 54,177 38,244 84,039
14 Pct 158,329 35,116
+/- 25,267 5,074
put+/- 19.0% 16.9%
Recreation Fees
(excluding Annexation)
1,400,000
1,200,000
1,000,000
800,000 R
600,000
c„
400,000
200,000
6l
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual k 13Aa
�14A t
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 146,178 192,909 286,270 486,764 562,058 616,818 773,879 864,420 1,029,079 1,081,522 1,109,182 1,158,442
14 Bud 133,062 163,103 251,795 461,779 540,683 590,751 751,818 859,362 1,022,861 1,077,038 1,115,282 1,199,321
14 Pct 158,329 193,444
+/- 25,267 30,341
pct+/- 19.0% 18.6%
26
Fines & Forfeitures
(excluding Annexation)
250,000
200,000
150,000
%m
100,000
50,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual .. "",
. 14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 118,540 102,708 190,741 117,167 153,213 131,229 129,367 106,243 151,391 113,755 107,700 101,946
14 Bud 115,747 132,555 167,915 134,256 133,122 134,472 121,990 128,816 128,983 122,171 125,806 106,596
14 P t 132,282 145,467
+/- 16,534 12,912
Put+/- 14.3% 9.7%
Fines & Forfeitures
(excluding Annexation)
1,800,000
1,400,000
1,600,000
1,200,000 ,.. ��„ , ,,,,,,,,
1,000,000
800,000
600,000
400,000
200,000 *,
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
13AR
Cumulative Budget vs Actual
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 118,540 221,248 411,989 529,156 682,368 813,597 942,964 1,049,208 1,200,599 1,314,354 1,422,054 1,524,000
14 Bud 115,747 248,302 416,217 550,473 683,595 818,067 940,057 1,068,873 1,197,856 1,320,027 1,445,833 1,552,429
14 P t 132,282 277,749
+/- 16,534 29,447
Put+/- 14.3% 11.9%
27
B & O Revenues
(excluding General Fund)
1,600,000
1,400,000
1,200,000 800,000
S;
1,000,000
0
600,000
i
11
00
400,000 /� 1� �lll7 -----U
200,000
0 ....1 .p... p 1 1 .... p ...1 1..,,' /o, p p 1 ,.....1
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual � �aaAct
�14Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 393,416 231,980 1,096,543 386,095 55,057 933,287 226,941 1,350,733
14 Bud 0 0 0 940,000 235,000 0 940,000 235,000 0 940,000 235,000 1,175,000
14 Pct
+/- 0 0
Put+/-
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
„y
1,500,000
1,000,000
I'
0 ,,,,.,,r
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual H,.11A1t
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 0 0 0 0 393,416 625,396 1,721,939 2,108,034 2,163,090 3,096,377 3,323,319 4,674,052
14 Bud 0 0 0 940,000 1,175,000 1,175,000 2,115,000 2,350,000 2,350,000 3,290,000 3,525,000 4,700,000 '
14 Pct 0 0
+/- 0 0
Put+/-
*Does not include$300,000 General Fund Amount
28
Water Operating Revenues
(excluding Annexation)
2,500,000
2,000,000
1,500,000 A
�lll
1,000,000 ��l.......................,mr,
500,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual .. "",
. 14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 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 1,240,046 1,023,411
14 Bud 1,412,707 1,066,954 1,108,976 1,119,109 1,415,032 1,475,101 1,836,383 1,793,795 2,197,628 1,333,402 1,239,847 1,224,692
14P t 1,455,353 1,118,686
+/- 42,646 51,732
Pc +/- 3.0% 4.8%
Water Operating Revenues
(excluding Annexation)
20,000,000
18,000,000
16,000,000
14,000,000
12,000,000
n"
10,000,000
8,000,000
6,000,000
4,000,000
r
2,000,000 ,..
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
13AR
Cumulative Budget vs Actual
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 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 15,983,428 17,006,839
14 Bud 1,412,707 2,479,661 3,588,637 4,707,745 6,122,778 7,597,879 9,434,262 11,228,057 13,425,685 14,759,087 15,998,934 17,223,626
14P t 1,455,353 2,574,038
+/- 42,646 94,377
Pc +/- 3.0% 3.8%
29
Sewer and Drainage Operating Revenues
(excluding Annexation)
4,500,000
4,000,000
i A
amv, %//,,n,M �n�3,500,000 ... I
a r��
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
14 Bud
Monthly Budget vs Adjusted Actual 13 Act
I14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 3,519,217 3,199,905
14 Bud 3,872,807 3,270,131 3,474,374 3,700,363 3,545,173 3,424,518 4,028,491 3,453,074 3,746,718 3,638,180 3,448,681 3,552,703
14 Pct 3,804,787 3,641,573
+/- (68,020) 371,443
Put+/- -1.8% 11.4%
Sewer and Drainage Operation Revenues
(excluding Annexation)
50,000,000
45,000,000
40,000,000
35,000,000
30,000,000
25,000,000
20,000,000
15,000,000
<dn„iL
10,000,000
5,000,000
mom,
p p ....p p... p ..0. ....I
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
13AR
Cumulative Budget vs Actual
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 38,877,551 42,077,456
14 Bud 3,872,807 7,142,938 10,617,312 14,317,674 17,862,847 21,287,365 25,315,856 28,768,930 32,515,648 36,153,828 39,602,509 43,155,212
14 Pct 3,804,787 7,446,360
+/- (68,020) 303,422
Put+/- -1.8% 4.2%
30
Golf Operating Revenues
(excluding Annexation)
500,000
45 0,000
400,000
350,000 444
300,000
250,000 /%'�
200,000 4,c...
A w„
150,000 „
100,000
50,000
`*
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual 13 Act
I14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 71,129 108,922 184,571 201,960 255,764 326,892 346,431 326,773 186,999 161,151 75,993 113,011
14 Bud 92,281 129,075 186,256 271,833 314,960 395,330 454,944 438,064 279,049 206,440 112,233 148,528
14 Pct 74,637 80,766
+/- (17,644) (48,309)
put -19.1% -37.4%
Golf Operating Revenues
(excluding Annexation)
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
14Bud
Cumulative Budget vs Actual k 13Aa
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 2,246,586 2,359,597
14 Bud 92,281 221,356 407,612 679,445 994,405 1,389,736 1,844,680 2,282,744 2,561,793 2,768,233 2,880,466 3,028,994
14 Pct 74,637 155,403
+/- (17,644) (65,953)
pct -19.1% -29.8%
31
GENERALFUND
including Annexation
As of February 28, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 4,129,976 8,468,529 9,498,730
Revenues
Taxes:
Property 20,125,761 20,527,820 153,377 20,569,116
Sales Tax 20,687,615 20,234,460 2,939,164 20,297,536
Utility 19,119,138 19,071,967 3,787,347 19,119,647
Other 1,101,844 1,057,905 21,405 1,047,905
Business and Occupation Tax 299,907 300,000 303,600
Licenses and Permits 3,688,707 3,669,971 832,114 3,866,345
Intergovernmental Revenue 2,562,646 2,372,929 233,378 2,372,929
Charges for Services 5,125,968 5,029,870 1,202,497 5,029,870
Fines and Forfeitures 1,493,381 1,552,429 163,671 1,536,905
Miscellaneous Revenue 1,300,392 1,282,014 231,191 1,262,014
Transfers In 1,036,877 1,006,524 1,006,524
TOTAL REVENUES 76,542,236 76,105,889 9,564,144 76,412,391
Expenditures
Salaries & Benefits 48,072,286 49,745,675 9,527,781 49,677,631
Supplies 2,264,449 3,416,487 300,100 3,321,099
Services & Charges 26,823,039 26,454,917 3,650,212 26,353,937
Capital Outlay 10,499
Cost Allocations (9,988,159) (8,280,834) (1,135,478) (8,280,834)
Transfers Out 3,991,369 4,134,673 4,134,673
TOTAL EXPENDITURES 71,173,482 75,470,918 12,342,615 75,206,506
Net Revenues less Expenditures 5,368,753 634,971 (2,778,471) 1,205,885
Strategic Opportunities Fund * 424,012
Ending Fund Balance 9,498,730 9,103,500 (2,778,471) 10,280,603
Comprised of:
General Fund Reserves 6,146,501 7,366,019 7,512,674
10.7% 12.4% 12.7%
Contingency for Unanticipated Costs 1,500,000 1,500,000 1,500,000
Restricted for Annexation 1,852,229 237,481 1,267,929
* Council has expressed a commitment to use the amount that would normally go into the
Strategic Opportunities Fund to pay down internal debt. As a result, this amount is expected
to be transferred to the Capital Improvement Fund.
32
STREET OPERATING FUND
As of February 28, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 275,044 237,517 704,890
Revenues
Fuel Tax - Unrestricted 1,912,362 1,905,592 308,044 1,905,592
Water Utility Tax 169,737 172,436 25,723 172,436
Sewer Utility Tax 245,997 238,182 42,745 238,682
Drainage Utility Tax 173,332 178,433 31,655 178,433
Electric Utility Tax 1,158,501 1,131,040 237,777 1,131,040
Gas Utility Tax 364,075 378,210 105,968 378,210
Garbage Utility Tax 231,277 207,925 40,690 207,925
Telephone Utility Tax 636,971 689,618 110,366 679,618
Business &Occupation Tax 4,674,052 4,700,000 4,700,000
Miscellaneous Revenues 27,302 70 3,487 70
Total Revenues 9,593,607 9,601,506 906,456 9,592,006
Total Resources 9,868,651 9,839,023 906,456 10,296,896
Expenditures &Transfers
Debt Service
PW Trust Fund Loan 752,069 823,391 823,391
GO Refund (96) 2004 139,507 151,089 151,089
GO Refund 2005 (93,95,00,96TF) 114,714 112,485 112,485
LTGO Bonds 2008 466,921 472,025 472,025
LTGO Bonds 2009 207,107 207,637 207,637
GO Refund 2012 (2000/2002) 600,022 713,250 713,250
Total Debt Service 2,280,340 2,479,877 2,479,877
Operating Costs
Street Utility Operations 1,573,555 1,700,976 120,972 1,573,555
Street Tree Maintenance Program 189,686 272,358 28,663 189,686
Engineering Services Allocation 265,180 265,180 44,197 265,180
Total Operating Costs 2,028,421 2,238,514 193,832 2,028,421
Arterials
B &O Street Capital 2,550,000 4,700,000 4,700,000
256th Imps (Kent Kangley-116th) 2,000,000
Street Light Repair 150,000
Closed and other Arterial Projects 14,710
Total Arterials 4,714,710 4,700,000 4,700,000
Other Improvements
Mero Transit Services 155,000 155,000 155,000
Closed and Other Improvements (14,710)
Total Other Improvements 140,290 155,000 155,000
Total Effective Transportation System 6,883,421 7,093,514 193,832 6,883,421
Total Expense &Transportation 9,163,761 9,573,391 193,832 9,363,298
Change In Fund Balance 429,846 28,115 712,623 228,708
Ending Fund Balance 704,890 265,632 712,623 933,597
33
LODGING TAX OPERATING FUND
As of February 28, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 95,397 110,839 110,839
Revenues
Lodging Tax 217,618 196,812 25,886 196,812
Miscellaneous Income 85 50 23 50
Total Revenues 217,703 196,862 25,909 196,862
Total Resources 313,099 307,701 25,909 307,701
Expenditures
Seattle Southside Visitor Services 60,000 60,000 60,000
Tourism Unallocated 10,000 20,000 20,000
Tourism Chamber 18,500 18,500 4,625 18,500
ShoWare Marketing 35,000 60,000 60,000
Branding Activities 20,000 44 20,000
Total Expenditures 123,500 178,500 4,669 178,500
Transfers Out - Showare Center Marquee (4,064)
Total Expenditures and Transfers 119,436 178,500 4,669 178,500
Change in Fund Balance 98,266 18,362 21,239 18,362
Ending Fund Balance 193,663 129,201 21,239 129,201
34
YOUTH/TEEN PROGRAMS OPERATING FUND
As of February 28, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
BEGINNING FUND BALANCE 86,458 85,988 157,337
REVENUES
Utility Taxes:
Water 50,921 51,731 7,717 50,635
Sewer 73,799 71,455 12,824 74,296
Drainage 51,999 57,650 9,497 56,980
Electric 347,550 339,244 71,333 339,244
Gas 109,223 113,399 31,791 113,399
Garbage 69,383 62,442 12,207 70,077
Telephone 191,091 206,885 33,110 198,658
Miscellaneous Revenues 338 255 4 271
TOTAL REVENUES 894,305 903,061 178,481 903,559
TOTAL RESOURCES 980,763 989,049 178,481 1,060,897
EXPENDITURES
Transfer Out - General Fund Teen Programs 781,426 856,524 856,524
Teen Golf Program 42,000 42,000 42,000
TOTAL EXPENDITURES (TRANSFERS) 823,426 898,524 898,524
Change In Fund Balance 70,879 4,537 178,481 5,035
ENDING FUND BALANCE 157,337 90,525 178,481 162,373
35
CAPITAL IMPROVEMENT OPERATING FUND
Including Both Portions of Estate Excise Taxes
As of February 28, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Total Beginning Fund Balance (11,082,376) (7,055,821) (7,426,649)
Revenues &Other Fin Sources
Sales Tax 4,841,673 4,874,950 873,887 4,890,090
Utility Tax 1,178,131 1,218,674 200,246 1,218,674
Real Estate Excise Tax 1,875,994 1,548,819 145,834 1,548,819
Real Estate Excise Tax-2nd Qtr 1,875,994 1,548,819 145,834 1,548,819
Real Estate Excise Tax-St Percent 85,959 7,275 7,275
Miscellaneous Revenues 1,086 3,978 134 134
Excess B&O Tax Over$5m 175,212
Sale of Property 1,827,862 3,500,000 87,799 3,500,000
Transfer In - GF 2,361,219 2,259,600 2,259,600
Total Rev/Other Fin Sources 14,223,131 14,954,840 1,461,010 14,973,411
Total Resources 3,140,756 7,899,019 1,461,010 7,546,762
Expenditures (Transfers)
Debt Service
Non-Voted Debt Service 1,179,443 1,218,674 122 1,218,674
Valley Communications 204,880 229,280 229,280
LTGO/Taxable Bonds 2003 666,276 186,491 186,491
GO Refund (96) 2004 1,480,875 1,603,821 1,603,821
GO Refund 2005 (93,95,00,96TF) 191,579 187,857 187,857
LTGO Bonds 2006 758,000 1,246,000 1,246,000
LTGO Bonds 2008 1,306,679 1,324,575 1,324,575
GO Refund 2009 (Part 1999) 721,268 723,120 723,120
GO Refund 2012 (2000/2002) 747,258 645,377 645,377
ShoWare Debt Service 2,804,475 2,400,000 2,400,000
Subtotal Debt Service 10,060,733 9,765,195 122 9,765,195
Information Technology
RAIN 10,645
ALPR 29,558
Closed and Other IT Projects (43,334)
Subtotal Information Technology (3,131) 0 0 0
Parks
Lifecycle Parks System 105,102 500,000 500,000
Eagle Scout Projects 56,687
Adopt-a-Park Program 39,296
Urban Forestry 51,586
Closed and Other Parks Projects (2,671)
Subtotal Parks 250,000 500,000 0 500,000
Other
Event Center Lifecycle 300,000 300,000 300,000
Closed and Other Projects (40,197)
Subtotal Other 259,803 300,000 0 300,000
Total Expenditures (Transfers) 10,567,405 10,565,195 122 10,565,195
Change in Fund Balance 3,655,726 4,389,645 1,460,888 4,408,216
Total Ending Fund Balance (7,426,649) (2,666,176) 1,460,888 (3,018,433)
36
CRIMINAL JUSTICE OPERATING FUND
As of February 28, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 650,437 738,577 1,057,804
Revenues
Sales Tax - Local Option (1) 2,077,598 1,942,648 389,336 2,074,709
MVET - Basic Crime 108,364 104,136 27,655 112,300
MVET - Special Programs 84,428 80,747 21,540 86,597
Miscellaneous Revenues 597 200 111 111
Total Revenues 2,270,987 2,127,731 438,643 2,273,718
Total Resources 2,921,424 2,866,308 438,643 3,331,522
Expenditures
Law
Salaries & Benefits 548,995 569,121 94,322 565,930
Supplies 9,786 30,922 991 19,462
Services & Charges 12,783 22,453 2,152 13,765
Domestic Violence
Salaries & Benefits 138,608 144,277 25,703 154,219
Services &Charges 8,320 8,361 910 8,486
KYFS - Youth Violence Prevention
Services &Charges 25,000 25,000 25,000
Police
Salaries & Benefits 986,045 1,415,576 213,483 1,280,897
Supplies 49,114 93,476 3,781 42,174
Services &Charges 41,856 137,056 10,211 69,773
Total Expenditures 1,820,508 2,446,242 351,552 2,179,706
Transfers Out 43,112 16,500 16,500
Total Expenditures and Transfers 1,863,620 2,462,742 351,552 2,196,206
Increase (Decrease) In Fund Balance 407,367 (335,011) 87,091 77,512
Ending Fund Balance 1,057,804 403,566 87,091 1,135,316
(1) Council resolution allocated 11% of Criminal Justice sales tax to Domestic Violence.
37
GOLF OPERATING FUND
As of February 28, 2014
2013 2014 2014 2014
Actuals Budget YTD Est Actual
Beginning Working Capital (2,395,200) (2,494,183) (2,654,094)
18 Hole Course
Operating Revenues
Green Fees 1,007,755 1,338,000 46,986 1,000,683
Cart &Club Rentals 162,852 204,000 6,188 175,154
Restaurant Lease 50,444 60,000 3,500 50,305
1,221,051 1,602,000 56,674 1,226,141
Direct Operating Expenditures 1,263,009 1,365,157 149,953 1,282,426
18 Hole Course Net Income/(Loss) (41,958) 236,843 (93,279) (56,285)
Par 3 Course
Operating Revenues
Green Fees 214,921 281,000 8,522 211,471
Cart &Club Rentals 10,296 14,000 257 9,535
Food & Beverage Sales 11,793 20,000 495 12,181
237,010 315,000 9,274 233,187
Direct Operating Expenditures 257,596 260,934 36,975 250,209
Par 3 Course Net Income/(Loss) (20,586) 54,066 (27,701) (17,022)
Driving Range/Merchandise Center
Operating Revenues
Driving Range Fees 414,048 470,000 45,059 439,084
Mini Putt Fees 37,573 48,000 1,003 37,573
Lesson Fees 75,522 110,000 7,805 90,280
Cart &Club Rentals 1,579 7 1,540
Food & Beverage Sales 32,790 35,000 1,655 34,641
Merchandise Sales 389,659 508,994 37,338 436,350
951,171 1,171,994 92,868 1,039,469
Direct Operating Expenditures 712,097 1,017,223 59,137 757,764
DR/Merchandising Net Income/(Loss) 239,074 154,771 33,730 281,705
Net Operating Income/(Loss) 176,530 445,680 (87,250) 208,398
Other Operating Revenue/(Expenses)
Internal Services * (361,706) (382,477) (66,764) (385,577)
Bank Charges/Armored Car Fees (40,671) (41,565) (2,068) (39,941)
Other Operating (10,558) (19,412) (291) (10,745)
(412,934) (443,454) (69,123) (436,264)
Adjusted Operating Income/(Loss) (236,404) 2,226 (156,373) (227,866)
Non-Operating Revenues (Expenses)
Admissions Tax to General Fund (68,184) (3,086) (9,514)
Non-Operating Revenues (Expenses) ** 45,694 25,350 3,807 28,668
(22,490) 25,350 721 19,155
Net Change in Working Capital (258,894) 27,576 (155,652) (208,711)
Ending Working Capital (2,654,094) (2,466,607) (155,652) (2,862,805)
* 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.
38
FLEET SERVICES FUND
As of February 28, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 1,866,304 1,393,225 2,387,163
Operating Revenue
Fleet Operations 3,154,998 3,309,555 557,500 3,309,555
Fleet Replacement 795,109 1,042,850 174,185 1,042,850
Sale of Property (20,712)
Miscellaneous Revenues 2,899 13,835 397 13,835
Total Operating Revenue 3,932,295 4,366,240 732,082 4,366,240
Total Resources 5,798,598 5,759,465 732,082 6,753,403
Expenditures
Salaries & Benefits 836,243 840,553 137,689 840,553
Supplies 1,379,665 1,615,815 116,897 1,615,815
Services 782,578 784,340 98,350 784,340
Capital Outlay 412,816 500,000 58,004 500,000
Total Expenditures 3,411,302 3,740,708 410,941 3,740,708
Transfers Out 134
Total Expenses and Transfers 3,411,436 3,740,708 410,941 3,740,708
Net Change In Working Capital 520f859 625,532 321,141 625,532
Total Working Capital 2,387,163 2,018,757 321,141 3,012,695
39
CENTRAL SERVICES FUND
As of Feruary 28, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital (168,200) (39,914) (87,039)
REVENUE
Central Stores 127,313 222,183 22,222 133,329
Postage 174,545 301,610 27,107 232,415
Transfers In 120,882
Total Revenue 422,740 523,793 49,329 365,744
Total Resources 254,540 483,879 49,329 278,706
EXPENSE
Central Stores 120,160 211,603 11,841 122,563
Postage 202,057 287,248 49,937 205,614
Central Services 19,361 19,555 3,259 19,555
Total Expense 341,578 518,406 65,038 347,733
Net Operating Income 81,162 5,387 (15,709) 18,012
Ending Working Capital (87,039) (34,527) (15,709) (69,027)
40
INFORMATION TECHNOLOGY FUND
As of February 28, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 570,140 1,393,225 1,114,999
Revenues
Contributions & Other 4,062,662 4,618,812 750,038 4,618,812
Utility Tax 1,363,668 1,045,200 230,404 1,045,200
Intergovernmental - RFA 455,684 452,893 452,893
Technology Fees 455,161 389,308 94,420 389,308
Total Revenue 6,337,175 6,506,213 1,074,862 6,506,213
Total Resources 6,907,315 7,899,438 1,074,862 7,621,212
Expenditures
Computer Systems
Salaries & Benefits 707,262 825,289 102,501 805,289
Supplies 16,885 4,032 8,205 8,205
Services & Charges 866,400 784,517 263,347 779,517
Subtotal 1,590,548 1,613,838 374,053 1,593,011
Tech Services
Salaries & Benefits 1,093,514 1,263,404 177,794 1,238,404
Supplies 46,822 53,178 19,080 53,178
Services & Charges 784,559 1,157,738 216,682 1,157,738
Subtotal 1,924,895 2,474,320 413,556 2,449,320
Printing/Graphics/Cable TV
Salaries & Benefits 666,030 690,317 113,847 690,317
Supplies 57,355 78,479 4,666 78,479
Services & Charges 247,585 396,974 (14,700) 396,974
Subtotal 970,971 1,165,770 103,813 1,165,770
Total Operating Expense 4,486,414 5,253,928 891,421 5,208,101
Transfers Out-LT Lifecycle 1,305,902 1,247,808 94,420 1,247,808
Total Exp & Transfers 5,792,316 6,501,736 985,841 6,455,909
Net Income 544,859 4,477 89,021 50,304
Ending Working Capital 1,114,999 1,397,702 89,021 1,165,303
41
FACILITIES OPERATING FUND
As of February 28, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 867,060 814,859 1,185,783
Operating Revenue
Intergovernmental -RFA 866,487 843,316 146,080 843,316
Rental Fees - Internal 3,997,582 4,178,609 696,435 4,178,609
Leases 26,918 26,916 4,487 26,923
Miscellaneous Revenue 14,697 16,269 2,384 14,303
Total Revenue 4,905,684 5,065,110 849,386 5,063,152
Total Resources 5,772,744 5,879,969 849,386 6,248,934
Operating Expense
Salaries and benefits 2,014,085 2,181,425 353,187 2,119,124
Supplies 284,997 360,176 53,161 318,967
Services and charges 11678,765 1,924,181 192,238 1,763,152
Capital outlay -
Total Operating Expense 3,977,847 4,465,782 598,587 4,201,243
Other Financial Uses
Transfers Out - Projects 500,000 570,000 570,000
Transfers Out - Debt 109,115 31,714 31,714
Total Non Operating Rev (Exp) 609,115 601,714 601,714
Total Expenses and Uses 4,586,962 5,067,496 598,587 4,802,957
Net Change In Working Capital 318,722 (2,386) 250f799 260,194
Ending Working Capital 1,185,783 812,473 250f799 1,445,977
42
UNEMPLOYMENT FUND
As of February 28, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 280,233 420,207 471,907
Revenues
Contributions 378,004 402,324 62,675 376,052
Miscellaneous Revenue 483 250 75 250
Total Revenues 378,487 402,574 62,750 376,302
Total Resources 658,720 822,781 62,750 848,209
Expenditures
Salaries & Benefits 20,291 24,605 3,323 19,936
Supplies 4,260 2,130
Claims Paid
1st Quarter 54,869 100,000 100,000
2nd Quarter 45,979 90,000 90,000
3rd Quarter 13,325 90,000 90,000
4th Quarter 49,552 90,000 90,000
Other Services & Charges 2,796 5,189 699 3,993
Total Expenditures 186,813 404,054 4,022 396,058
Net Income 191,674 (1,480) 58,729 (19,757)
Ending Working Capital 471,907 418,727 58,729 452,150
43
WORKERS COMPENSATION FUND
As of February 28, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 693,747 1,070,540 702,401
Revenues
Contributions 1,504,860 1,656,075 235,457 1,606,921
Miscellaneous Revenue 3,704 3,000 493 2,960
Total Revenue 11508,564 1,659,075 235,951 1,609,881
Total Resources 2,202,311 2,729,615 235,951 2,312,282
Expenditures
Salaries & Benefits 81,168 108,636 13,290 79,741
Judgements & Damages 477,168 950,000 (5,577) 663,432
Ultimate Loss Adjustment 678,803
Liability Insurance 50,025 79,799 55,050 55,050
Intergovernmental Services 136,494 204,000 28,501 171,004
Administrative Expenses 64,788 54,853 13,389 61,363
Other Expenses 5,431 16,962 913 10,350
Safety Program 6,033 92,066 4,681 48,168
Total Expenditures 1,499,910 1,506,316 110,246 1,089,108
Net Income 8,654 152,759 125,704 520f773
Ending Working Capital 702,401 1,223,299 125,704 1,223,173
Claims Reserve*
Reserve Amount 2,436,279
Actuary Recommended 1,818,032
'Claims reserve is not included in ending working capital. It is adjusted annually on 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.
44
HEALTH AND EMPLOYEE WELLNESS FUND
As of February 28, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 5,963,620 6,856,399 7,117,378
Revenues
Contributions
Blue Cross 9,255,996 8,572,758 1,266,590 8,977,842
Group Health 377,096 445,761 62,199 403,626
Employee Share
Blue Cross 871,584 931,186 121,517 891,075
Group Health 54,350 58,250 8,306 56,598
RFA Contributions 99,719
COBRA 107,154 90,596 15,246 95,383
Miscellaneous 184,427 155,471 172,468 164,941
Total Revenue 10,950,327 10,254,022 1,646,325 10,589,466
Total Resources 16,913,946 17,110,421 1,646,325 17,706,844
Expenditures
Salaries & Benefits 320,639 361,095 56,786 340,715
Blue Cross Claims 7,464,567 8,711,459 1,153,791 8,071,711
Blue Cross Admin Fees 386,618 417,274 66,245 397,468
Blue Cross Audit Fees 60,519 30,260
Delta Dental Claims 697,219 860,816 77,650 772,681
Delta Dental Admin Fees 45,854 48,316 11,182 48,146
Vision Service Plan Claims 83,672 95,021 10,291 86,037
Vision Service Plan Admin Fees 19,911 15,008 3,489 20,936
Stop Loss Fees 338,359 477,380 56,120 395,295
Stop Loss Reimbursements (20,885) (349,793) (180,383)
Group Health Premiums 426,597 610,959 70,505 510,117
COBRA Medical Expenses 12,639 296 296
IBNRAdjustment (82,300) 61,700 61,700
Wellness 56,487 124,482 14,550 87,298
Other Professional Services 47,193 189,345 5,577 157,965
Total Expenditures 9,796,568 11,683,581 1,526,482 10,800,241
Change in Working Capital 1,153,759 (1,429,559) 119,844 (210,775)
Ending Working Capital 7,117,378 5,426,840 119,844 6,906,603
IBNR 863,400 753,100 753,100 753,100
Target Fund Bal @ 2 X IBNR 1,726,800 1,506,200 1,506,200 1,506,200
Ending Working Capital Less 2 X IBNR 5,390,578 3,920,640 (1,386,356) 5,400,403
45
LEOFF 1 RETIREES BENEFITS FUND
As of February 28, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 699,508 598,392 912,201
Revenues
Contributions 705,067 751,294 191,368 751,294
Contributions - Dependents 39,117 72,000 8,744 52,464
Miscellaneous Revenue 1,052 2,500 117 1,052
Total Revenues 745,236 825,794 200,229 804,810
Operating Transfers In 250,000 250,000 250,000
Total Resources 1,694,744 1,674,186 200,229 1,967,011
Expenditures
Blue Cross Claims 530,975 814,122 72,957 634,325
Blue Cross Admin Fees 47,211 63,048 8,044 52,967
Delta Dental Claims 34,854 52,991 2,188 42,018
Delta Dental Admin Fees 5,194 4,869 1,295 5,261
Vision Service Plan Claims 4,793 7,813 582 5,918
Vision Service Plan Admin Fees 1,753 1,839 253 1,805
Stop Loss Reimbursements (25,000) (20,830)
Stop Loss Fees 41,333 51,434 6,848 48,448
IBNR Adjustment (18,300) 5,300 2,368
Medical Reimbursements 129,015 191,416 17,692 162,789
Other Professional Services 5,714 16,505 5,891 10,192
Total Expenditures 782,543 1,184,337 115,751 945,262
Change in Fund Balance 212,693 (108,543) 84,479 109,549
Ending Working Capital 912,201 489,849 84,479 1,021,749
IBNR 67,100 34,400 34,400 34,400
Target Fund Bal @ 2 X IBNR 134,200 68,800 68,800 68,800
Ending Working Capital Less 2 X IBNR 778,001 421,049 15,679 952,949
46
LIABILITY INSURANCE FUND
As of February 28, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 2,187,087 2,928,533 3,590,860
Revenues
Contributions 2,340,300 1,989,256 331,545 1,989,272
Miscellaneous Revenue 6,118 4,000 789 789
Total Revenues 2,346,418 1,993,256 332,334 1,990,060
Total Resources 4,533,505 4,921,789 332,334 5,580,920
Expenditures
Insurance Premiums 140,868 840,000 31,831 840,000
Claims & Deductibles 687,359 755,737 703,350 691,946
Other Expenses 114,418 204,857 42,484 158,227
Total Expenditures 942,645 1,800,594 777,665 1,690,173
Net Income 1,403,773 192,662 (445,331) 299,888
Ending Working Capital 3,590,860 3,121,195 (445,331) 3,890,748
Claims Reserve*
Reserve Amount 11478,030
Actuary Recommended 1,101,763
'Claims reserve is not included in ending working capital. It is adjusted annually on December 31 st. The
variance between reserve amount booked and actuary recommended amount is due to a timing difference
between when the actual entries must be made versus receipt of the actuary report.
47
PROPERTY INSURANCE FUND
As of February 28, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 141,317 160,532 176,960
Revenues
Contributions 562,455 568,080 94,680 568,080
Miscellaneous Revenue 53 100
Total Revenues 562,508 568,180 94,680 568,080
Total Resources 703,824 728,712 94,680 745,040
Expenditures
Insurance Premiums 494,705 520,200 260,212 520,200
Property Claims/Deductibles 11,869 25,178 25,178
Other Expenses 20,291 24,605 3,323 20,903
Total Expenditures 526,864 569,983 263,534 566,281
Net Income 35,644 (1,803) (168,854) 1,799
Working Capital 176,960 158,729 (168,854) 178,759
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64
R55JCO21 City of Kent 4/3/2014 14:09:20
Fiscal Year: 14 Period: 2 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 34,250,608- 30,764,202.78- 23,946.37 30,740,256.41- 3,510,351.59- 89.75
Charges for Services 72,963- 102,002.18- 422.69- 102,424.87- 29,461.87 140.38
Miscellaneous Revenues 25,114,629- 16,972,605.02- 55,281.91- 17,027,886.93- 8,086,742.07- 67.80
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- 118,873.63- 26,397,284.43- 541,693.43 102.10
Operating Transfers In 17,069,329- 10,826,626.64- 10,826,626.64- 6,242,702.36- 63.43
Total Available Resources 112,831,113- 95,436,468.51- 150,631.86- 95,587,100.37- 17,244,012.63- 84.72
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 15,799.81 15,799.81 134,200.19 10.53
Misc Intersection Signals 200,000 124,788.87 124,788.87 75,211.13 62.39
Traffic Control Signal System 80,000 536.03 536.03 79,463.97 .67
Pedestrian Walkways 356,460 416,108.32 416,108.32 59,648.32- 116.73
Kent-Kangley Pedestrian Improv 414,997 85,711.09 890.97 86,602.06 328,394.94 20.87
Railroad Quiet Zone 52,807 4,727.37 4,727.37 48,079.63 8.95
108th &208th Intersection Imp 60,000 83,634.07 13,699.04 97,333.11 37,333.11- 162.22
Asphalt Overlays 2009 5,946,473 1,246,815.16 1,246,815.16 4,699,657.84 20.97
B&O Street Capital 2,550,000 1,222,852.19 42,854.69 1,265,706.88 1,284,293.12 49.64
Street Overlay&Misc Capital 246,626 52,951.09 52,951.09 193,674.91 21.47
Sidewalk Renovations 2008 1,799,316 1,495,636.62 1,495,636.62 303,679.38 83.12
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 7,028,877.80 1,490.44- 7,027,387.36 351,708.64 95.23
Lincoln Ave/Smith St Improv 867,017 870,966.43 870,966.43 3,949.43- 100.46
256th Street- 116th to 132nd 58,000 58,000.00
BNSF Grade Separation 19,877,044 19,770,415.45 1,025.36 19,771,440.81 105,603.19 99.47
Military/Reith Intersection 30,031 30,031.01 30,031.01 .01- 100.00
272nd Extension (KKto 256th) 7,914,662 6,666,324.60 6,666,324.60 1,248,337.40 84.23
Willis St UPRR/BNRR Grade Sepr 881,627 240,444.86 6,302.37 246,747.23 634,879.77 27.99
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) 5,100,000 2,623,151.56 176,641.55 2,799,793.11 2,300,206.89 54.90
212th UPRR/BN Grade Separation 116,972 17,903.64 45.65 17,949.29 99,022.71 15.34
LID 353 224th-228th Corridor 30,861,440 32,226,251.96 2,242.96 32,228,494.92 1,367,054.92- 104.43
224th-228th (EVH-88th) 11,749,340 1,947,018.79 18,130.22 1,965,149.01 9,784,190.99 16.73
196th Street-East-Mitigation 501,726 822.58 822.58 500,903.42 .16
East Hill Operations Center 3,542,369 1,591,972.04 5,843.55 1,597,815.59 1,944,553.41 45.11
72nd Ave Imps(S.196th-200th) 112,242 123,582.34 605.85 124,188.19 11,946.19- 110.64
Central Av(Willis-Green River) 5,000.81 5,000.81 5,000.81-
Total Expenditures 112,831,113 89,823,558.08 272,328.61 90,095,886.69 22,735,226.31 79.85
65
R55JCO21 City of Kent 4/3/2014 14:09:20
Fiscal Year: 14 Period: 2 Street Capital Projects Fund Page - 2
Budget Prior Years Fiscal YTD Prj to Date Variance %
Ending Balance 5 612 910.43- 12 6696.75 5 49 2213.68-
66
R55JCO21 City of Kent 4/3/2014 14:09:43
Fiscal Year: 14 Period: 2 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 3,918,246- 3,402,213.48- 205,715.80- 3,607,929.28- 310,316.72- 92.08
Charges for Services 44- 43.84- 43.84- .16- 99.64
Miscellaneous Revenues 1,576,672- 1,597,323.94- 62,148.94- 1,659,472.88- 82,800.88 105.25
Operating Transfers In 7,121,134- 5,021,135.35- 5,021,135.35- 2,099,998.65- 70.51
Total Available Resources 12,637,103- 10,041,722.43- 267,864.74- 10,309,587.17- 2,327,515.83- 81.58
ARRA-Comm Putting Prev. to Wk 113,396 113,396.77 113,396.77 .77- 100.00
Parks FIL 199,809 199,809.17 199,809.17 .17- 100.00
Regional Trails/KC Levy 1,005,184 128,612.33 128,612.33 876,571.67 12.79
Boat Launch Fees 40,167 6,248.27 2,117.03 8,365.30 31,801.70 20.83
Wilson Playfields Turf Replace 1,300,000 4,000.00 4,000.00- 1,300,000.00
Lake Fenwick 143,137 143,136.86 143,136.86 .14 100.00
Paths and Trails 145,245 86,040.04 86,040.04 59,204.96 59.24
Adopt-a-Park Program 514,873 470,892.32 4,036.80 474,929.12 39,943.88 92.24
Street Tree Replacements 127,677 107,070.77 107,070.77 20,606.23 83.86
Rental Houses Demolition 189,636 169,553.75 169,553.75 20,082.25 89.41
Big Blue Mobile Computer Lab 45,000 13,044.22 13,044.22 31,955.78 28.99
Light Pole Replacement 820,592 444,581.46 140.16 444,721.62 375,870.38 54.20
Eagle Scout Projects 212,377 210,466.27 5,015.33 215,481.60 3,104.60- 101.46
Multi-use Ballfields/KSD 70,000 22,946.46 22,946.46 47,053.54 32.78
Earthworks Stairs 226,697 226,697.45 226,697.45 .45- 100.00
Park Lifecycle Program 1,664,724 856,681.56 23,159.72 879,841.28 784,882.72 52.85
Event Center Lifecycle 2,100,000 1,800,000.00 1,800,000.00 300,000.00 85.71
Kent Loop Trail 120,000 58,335.02 1,712.49 60,047.51 59,952.49 50.04
Urban Forestry Plan 391,305 355,273.19 9,702.29 364,975.48 26,329.52 93.27
Community Parks Reinv. Program 169,284 169,284.00
Parks Land Acquisition 2,817,026 1,859,270.16 766.50 1,860,036.66 956,989.34 66.03
Senior Center Memorial Gift 103,749 103,749.00
Green Tree Park Renovation 117,225 117,225.00
Total Expenditures 12,637,103 7,276,056.07 42,650.32 7,318,706.39 5,318,396.61 57.91
Ending Balance 2 765 666.36- 225 214.42- 2 990 880.78-
67
R55JCO21 City of Kent 4/3/2014 14:09:51
Fiscal Year: 14 Period: 2 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 180,302.57- 24.38- 180,326.95- 180,326.95
Non Revenues 10,242,533.86- 10,242,533.86- 10,242,533.86
Other Financing Sources 28,518,911- 27,978,591.31- 27,978,591.31- 540,320.00- 98.11
Operating Transfers In 7,095,463- 7,142,714.46- 7,142,714.46- 47,251.46 100.67
Total Available Resources 114,214,374- 109,119,350.91- 24.38- 109,119,375.29- 5,094,999.02- 95.54
Event Center 85,695,463 80,418,749.92 80,418,749.92 5,276,713.08 93.84
Kent City Center Garage 138,591 138,591.31 138,591.31 100.00
LTGO Bonds 2008 17,000,000 16,982,786.34 16,982,786.34 17,213.66 99.90
LTGO Refunding 2012A&B 11,380,320 11,380,320.45 11,380,320.45 .45- 100.00
Total Expenditures 114,214,374 108,920,448.02 108,920,448.02 5,293,926.29 95.36
Ending Balance 198 902.89- 24.38- 198 927.27-
68
R55JCO21 City of Kent 4/3/2014 14:09:54
Fiscal Year: 14 Period: 2 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 11,532,370- 10,357,712.59- 94,420.26- 10,452,132.85- 1,080,237.15- 90.63
Total Available Resources 11,533,653- 10,358,996.01- 94,420.26- 10,453,416.27- 1,080,236.73- 90.63
Software Lifecycle Replacement 321,605 321,605.07 321,605.07 .07- 100.00
Wireless Pilot 25,802 25,602.18 25,602.18 199.82 99.23
Building Wiring 90,829 90,000.00 90,000.00 829.00 99.09
Streaming Video 18,148 18,000.00 18,000.00 148.00 99.18
Kent Station Hot Zone 51,954 50,000.00 50,000.00 1,954.00 96.24
Hardware Lifecycle Replacemnts 3,557,473 2,602,849.22 2,915.50 2,605,764.72 951,708.28 73.25
Content Management System 300,000 296,869.22 296,869.22 3,130.78 98.96
IT Systems 2,170,651 2,183,008.46 7,264.26 2,190,272.72 19,621.72- 100.90
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 1,177,143 719,700.00 719,700.00 457,443.00 61.14
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 60,865.19 60,865.19 10,865.19- 121.73
Desktop/PC 120,000 269,006.25 2,912.00 271,918.25 151,918.25- 226.60
Laptop 2,888.61 2,888.61 2,888.61-
Monitors 38,000 35,585.32 35,585.32 2,414.68 93.65
Blades/Servers 55,500 29,999.12 29,999.12 25,500.88 54.05
Station 74 Power 224,700 158,999.63 53,025.51- 105,974.12 118,725.88 47.16
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 50,043.47 338.73 50,382.20 138,667.80 26.65
CH Service Center Renovation 202,000 78,335.13 78,335.13 123,664.87 38.78
Telephony 323,200 429,762.10 229.39 429,991.49 106,791.49- 133.04
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 11,533,653 9,630,375.60 36,477.02- 9,593,898.58 1,939,754.42 83.18
Ending Balance 728 620.41- 130 897.28- 859 517.69-
69
R55JCO21 City of Kent 4/3/2014 14:10:04
Fiscal Year: 14 Period: 2 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- 7,710,264.00- 7,710,264.00- 100.00
Total Available Resources 8,877,922- 8,877,922.01- 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 7,601,437.71 7,601,437.71 33,826.29 99.56
Security Camera Software Upgrd 40,000 40,000.00
Parks Maintenance Renovation 35,000 465.00 236.92 701.92 34,298.08 2.01
Total Expenditures 8,877,922 7,687,376.14 236.92 7,687,613.06 1,190,308.94 86.59
Ending Balance 1 190 545.87- 236.92 1 190 308.95-
70
R55JCO21 City of Kent 4/3/2014 14:10:13
Fiscal Year: 14 Period: 2 Water Fund Page - 1
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 21,366- 21,365.68- 21,365.68- .32- 100.00
Intergovernmental 156,891- 156,891.18- 156,891.18- .18 100.00
Charges for Services 1,764- 3,573.90- 3,573.90- 1,809.90 202.60
Miscellaneous Revenues 771,649- 2,929,976.10- 1,913.13- 2,931,889.23- 2,160,240.59 379.95
Non Revenues 42,595,631- 42,595,630.24- 42,595,630.24- .29- 100.00
Other Financing Sources 2,500,903.04- 2,500,903.04- 2,500,903.04
Operating Transfers In 42,170,390- 39,168,789.69- 39,168,789.69- 3,001,600.31- 92.88
Total Available Resources 85,717,690- 87,377,129.83- 1,913.13- 87,379,042.96- 1,661,352.79 101.94
Water Comp Plan Update 2007 681,288 681,287.52 681,287.52 .48 100.00
Water Conservation Plan 475,193 493,435.93 298.00 493,733.93 18,540.93- 103.90
Water Unallocated Projects 5,454,662 5,454,662.00
Rock Creek Mitigation Projects 735,000 212,616.29 8,418.27 221,034.56 513,965.44 30.07
Guiberson Reservoir Repair 3,678,847 179,523.77 399.84 179,923.61 3,498,923.39 4.89
Tacoma Intertie 45,152,355 41,402,272.76 41,402,272.76 3,750,081.88 91.69
Transmission Easements 5,572.55 5,572.55 5,572.55-
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 5,070,159.02 12,889.47 5,083,048.49 557,703.51 90.11
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 17,730.21 17,730.21 52,269.79 25.33
East Hill Pressure Zone 4,703,686 1,493,649.18 278,370.46 1,772,019.64 2,931,666.36 37.67
Impoundment Reservoir 2,126,362 2,126,361.78 2,126,361.78 .22 100.00
West Hill Reservoir 50,000 50,000.00
East Hill Reservoir 4,926,262 4,926,411.41 4,926,411.41 149.41- 100.00
East Hill Well Generator 735,000 625,413.17 6,767.25 632,180.42 102,819.58 86.01
Clark Springs Sourcelmprvmnts 37,419 42,003.53 42,003.53 4,584.53- 112.25
Landsburg Mine 600,000 333,602.16 1,462.05 335,064.21 264,935.79 55.84
Clark Springs HCP 212,722 221,235.25 221,235.25 8,513.25- 104.00
Hydrant Replacement 2005 90,043 53,304.12 53,304.12 36,738.88 59.20
Large Meter/Vault Replace 2008 180,341 156,886.05 8,611.08 165,497.13 14,843.87 91.77
BNSF Grade Separation 205,000 777,124.00 777,124.00 572,124.00- 379.08
256thlmps(KentKangley-116th) 58,561.60 45,596.88 104,158.48 104,158.48-
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 85,717,690 65,389,075.98 362,813.30 65,751,889.28 19,965,800.89 76.71
Ending Balance 21 988 053.85- 360 900.17 21 627 153.68-
71
R55JCO21 City of Kent 4/3/2014 14:10:27
Fiscal Year: 14 Period: 2 Sewerage Fund Page - 1
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Intergovernmental 37,831,268- 18,466,757.84- 809,506.28- 19,276,264.12- 18,555,003.88- 50.95
Charges for Services 6,268.96- 45.66- 6,314.62- 6,314.62
Miscellaneous Revenues 725,975- 808,353.25- 793.70- 809,146.95- 83,171.95 111.46
Non Revenues 12,262,268- 12,262,267.80- 12,262,267.80- .20- 100.00
Other Financing Sources 1,500,000- 1,500,000.00- 1,500,000.00- 100.00
Operating Transfers In 52,615,988- 46,407,572.21- 46,407,572.21- 6,208,415.79- 88.20
Total Available Resources 104,935,499- 79,451,220.06- 810,345.64- 80,261,565.70- 24,673,933.30- 76.49
NPDES Permit 3,547,335 2,864,869.50 4,007.36 2,868,876.86 678,458.14 80.87
2009 Revenue Bonds 97,593 82,365.35 82,365.35 15,227.65 84.40
Drainage Unallocated Projects 2,967,425 2,967,425.00
Misc Environmental Projects 735,562 751,446.77 2,892.50 754,339.27 18,777.27- 102.55
Meridian Valley Creek 392,681 392,726.44 392,726.44 45.44- 100.01
Hawley Road Levee 2,130,000 1,655,940.07 237,874.17 1,893,814.24 236,185.76 88.91
Citywide Stm Pipe/Culvert Mtc 4,100,000 3,957,226.20 3,957,226.20 142,773.80 96.52
S. 228th Drainage Bypass 7,450,000 6,318,023.89 10,445.24 6,328,469.13 1,121,530.87 84.95
Mill Ck/James St. Pump Station 5,631,897 4,392,628.05 26,240.33 4,418,868.38 1,213,028.62 78.46
Upper Mill Creek Dam 3,035,000 399,962.00 32,649.21 432,611.21 2,602,388.79 14.25
GRNRA Pump Station 1,000,000 60,833.28 60,833.28 939,166.72 6.08
Scenic Hill Drainage Impts 50,000 50,000.00
Johnson Creek 700,000 593,417.28 332.60 593,749.88 106,250.12 84.82
Earthworks Overlays 1,196,621 1,181,100.80 1,181,100.80 15,520.20 98.70
Lake Fenwick Restoration 2009 20,895 22,936.18 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 2,746,326.72 221.73 2,746,548.45 28,483.45- 101.05
Upper Meridian Valley Creek 80,594 80,593.68 80,593.68 .32 100.00
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 600,000 469,654.38 199.89 469,854.27 130,145.73 78.31
Riverview Park 2,390,000 2,275,831.63 2,501.16 2,278,332.79 111,667.21 95.33
Downey Farmstead 550,000 487,370.70 3,331.57 490,702.27 59,297.73 89.22
Bauer Property 310,000 149,914.94 1,222.63 151,137.57 158,862.43 48.75
Mill Crk @ 76th Av-Fld Protect 300,000 30,721.29 275.92 30,997.21 269,002.79 10.33
Horseshoe/Milwaukee Levee Impr 14,129,417 12,979,729.79 98,773.80 13,078,503.59 1,050,913.41 92.56
Upper Russell Road Levee Impr. 3,853,121 2,296,510.29 41,988.91 2,338,499.20 1,514,621.80 60.69
Lower Russell Rd Levee-S231st 1,850,000 1,052,953.31 20,895.17 1,073,848.48 776,151.52 58.05
Lowest Russell Rd-Van Dorens 790,000 196,860.12 9,031.10 205,891.22 584,108.78 26.06
Boeing Levee Improvements 4,190,000 3,585,083.51 21,590.96 3,606,674.47 583,325.53 86.08
Briscoe Levee Improvements 12,940,000 1,999,913.82 108,465.15 2,108,378.97 10,831,621.03 16.29
Desimone Levee Improvements 6,900,000 596,418.94 15,897.93 612,316.87 6,287,683.13 8.87
Green River Sandbag Removal 193,541 777,079.87 109.82 777,189.69 583,648.69- 401.56
County Road 8 500,000 12,855.52 4,196.82 17,052.34 482,947.66 3.41
Valley Channel Rehabilitation 500,000 40,048.19 40,048.19 459,951.81 8.01
72
R55JCO21 City of Kent 4/3/2014 14:10:27
Fiscal Year: 14 Period: 2 Sewerage Fund Page - 2
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Misc Drainage 2008 2,056,397 1,672,975.00 1,062.04 1,674,037.04 382,359.96 81.41
Drainage Infractructure Improv 473,379 463,248.62 463,248.62 10,130.38 97.86
Downtown ITS Improvements 158,406 158,406.09 158,406.09 .09- 100.00
Lincoln Ave/Smith St Improv 41,444 41,443.50 41,443.50 .50 100.00
BNSF Grade Separation 993,000 434,964.00 434,964.00 558,036.00 43.80
256thlmps(KentKangley-116th) 211,821.35 56,985.33 268,806.68 268,806.68-
224th-228th Corridor 2,004,580 1,516,197.43 1,516,197.43 488,382.57 75.64
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 300,000 298,055.13 298,055.13 1,944.87 99.35
Unallocated Sewer Projects 930,958 111,247.11 111,247.11 819,710.89 11.95
Kentview Sewer Interceptor 275,044 274,130.53 79.15 274,209.68 834.32 99.70
Skyline Sewer Interceptor 20,000 10,600.31 13,129.84 23,730.15 3,730.15- 118.65
Linda Heights Pump Station 150,000 59,940.49 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 5,992,392.41 5,992,392.41 575,317.59 91.24
256thlmps(KentKangley-116th) 8,173.08- 8,173.08- 8,173.08
224th-228th Corridor 136,400 136,400.07 136,400.07 .07- 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 104,935,499 68,462,968.55 815,281.80 69,278,250.35 35,657,248.65 66.02
Ending Balance 10 988 251.51- 493616 10 983 315.35-