HomeMy WebLinkAboutCity Council Committees - Operations - 05/06/2014 (3) •
KEN T
WASH NOTON
Operations Committee Agenda
Councilmembers: Bill Boyce * Dana Ralph * Les Thomas, Chair
May 6, 2014
4:00 p.m.
Item Description Action Speaker Time Page
1. Approval of Minutes YES 1
dated April 15, 2014.
2. Approval of Check Summary YES
Reports 4/1/2014 through 4/15/2014.
3. Resolution Declaring Emergency and YES B. Wolters 5 Min 3
Waiving Bid Requirement for Ice Plant
Equipment Repair at ShoWare Center —
Recommend.
4. Contract with PermaCold Engineering, Inc. YES B. Wolters 5 Min 11
for Ice Plant Equipment repair at ShoWare
Center — Authorize.
5. Consolidating Budget Adjustment YES P. Barry 5 Min 29
Ordinance for Adjustments Between
January 1, 2014 and March 31, 2014.
6. March Financial Summary. NO P. Barry 5 Min 35
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
April 15, 2014
Committee Members Present: Les Thomas, Chair, Bill Boyce and Dana Ralph.
The meeting was called to order by L. Thomas at 4:02 p.m.
1. APPROVAL OF MINUTES DATED APRIL 1, 2014.
B. Boyce moved to approve the Operations Committee minutes dated April 1, 2014. D.
Ralph seconded the motion, which passed 3-0.
2. APPROVAL OF CHECK SUMMARY REPORTS DATED 3/16/2014 THROUGH
3/31/2014.
D. Ralph moved to approve the check summary reports dated 3/16/2014 through
3/31/2014. B. Boyce seconded the motion and it passed 3-0.
3. R. L. EVANS CONSULTANT SERVICES- AUTHORIZE.
B. Fowler presented this contract renewal with R.L. Evans Consultant Services. They have been
working with the City for 20+ years. The consultant also advices the City on the new healthcare
law. In addition to past services provided under this contract, R. L. Evans Consultant services have
been key in understanding all the changes. This contract is already included in the budget.
Committee member Boyce asked whether this contract has been awarded through a Request for
Proposal process. Ms. Fowler indicated that this contract h ad not, but that the city would advertise
to seek proposals from service providers for the 2015 calendar year.
B. Boyce moved 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. D. Ralph seconded the motion,
which passed 3-0.
4. LIMITED TAX G.O. BONDS —INFORMATION ONLY.
P. Barry presented information on the refunding process of 2004 Limited Tax General Obligation
Bonds. These bonds were issued as a refunding of 1996 LTGO Bonds. Through refunding, the City is
able to save $1,068,000 over 8 years, with the range of savings varying each year. This was
finalized on April 91h
S. FINANCIAL SUMMARY REPORT AS OF FEBRUARY 28, 2014 —INFORMATION ONLY.
P. Barry informed that using information through February, the 2014 ending fund balance is very
roughly estimated to increase by 1.2 million. Revenues are .4% above budget. Sales Tax and Utility
Tax is also .3% above budget. Building permits are heading in the right direction. Plan check fees
are over budget. Expenditures are currently .4% below budget. Data received from only the first
two months of the year, however, is too minimal to reliably predict end-of-year trends.
z
The meeting was adjourned at 4:15 p.m. by L. Thomas.
� h t
Satwinder Kaur
Operations Committee Secretary
3
ECONOMIC and COMMUNITY DEVELOPMENT
Ben Wolters, Director
Phone: 253-856-5454
KEN T Fax: 253-856-6454
WASH IN GTO N
Address: 220 Fourth Avenue S.
Kent, WA 98032-5895
DATE: May 6, 2014
TO: Chair Les Thomas and Operations Committee Members
FROM: Ben Wolters, Economic & Community Development Director
SUBJECT: Resolution Declaring Emergency and Waiving Bid Requirement for Ice
Plant Equipment Repair at ShoWare Center — Recommend Adoption
MOTION: Move to recommend Council adopt a resolution declaring an
emergency and waiving the advertised bid requirement for repair of the
ice plant equipment at the ShoWare Center.
SUMMARY:
The system that maintains ice at the ShoWare Center is generally referred to as ice
plant equipment. It involves a complicated system of oil and ammonia compressors
and pumps that work together to cool a salt water brine. This brine then flows
under the ice and keeps it cold. As part of its contractual obligations, the City of
Kent must provide ice and facilities to the Thunderbirds Hockey Team during its
training and competitive season, which generally runs from August through March.
For some time, the ice plant equipment at the ShoWare Center has been
experiencing various problems that have affected ice temperature, including the
presence of rust in the chiller system and sludge and debris in the
compressors. These problems have been unforeseen by City staff because the
system has only been in operation for five (5) years, and these problems are
usually associated with much older systems. The City has been limited in its efforts
to diagnose and repair the ice plant equipment because the system could not be
taken off line until hockey season ended. Due to playoffs, the season for the
Thunderbirds did not end this year until April 9t°
Once the season ended, the City brought in PermaCold Engineering, Inc. to inspect
the ice plant equipment, discuss the problems with staff, review the prior
maintenance work that had been conducted on the ice plant equipment, diagnose
the existing problems, and recommend a course of action to correct the
problems. PermaCold provided its preliminary findings to the City on April 21,
2014, though continued analysis is still underway.
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All repairs on the ice plant equipment must be completed by August 1, 2014, so the
system can be brought back online and ice made and ready when the Thunderbirds
Hockey School begins August 4, 2014. The City is contractually obligated to
provide ice for the Thunderbirds at the start of Hockey School and the following
team Training Camp. The inability to make and maintain ice at the ShoWare Center
would require alternate ice and facilities to be located for the Thunderbirds, likely at
a substantial cost to the City of Kent. Therefore, the City of Kent has three (3)
months within which to fully repair the ice plant equipment and bring it back into
operation.
Given this short repair window, City staff requests Council waive the advertised bid
requirements that generally apply to repair work conducted on City facilities. State
law requires that a call for bids be published in the newspaper and advertised at
least 13 days before the bid submittal deadline set by the City. In addition, most
newspapers require approximately two to four additional days' notice prior to the
publication date. Finally, before a call for bids can even be advertised, the City is
required to prepare plans, specifications, and a cost estimate of the work that must
be available to those contractors interested in bidding on the project. The City
anticipates that it would take at least three to four additional weeks for a hired
engineer to prepare the necessary plans, specifications, and cost estimate for the
work. This is time the City, unfortunately, just does not have.
Despite these bid requirements, state law does allow Council to waive them in the
event it determines an emergency exists due to unforeseen circumstances beyond
the City's control that present a real, immediate threat to the proper performance
of essential functions. City staff has consulted with the City Attorney's Office, and
based upon the City's contractual obligations to the Thunderbirds and the short
repair window within which the City must work, the City Attorney's Office believes
the current situation with the ice plant equipment would qualify as an emergency.
EXHIBIT: Resolution.
BUDGET IMPACT: None.
BW:pm P:\Planning\OPEMTIONS COMMITTEE\6-5-14 Ops Comm Perma Cold I soludon Blue Sheet.docx
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RESOLUTION NO.
A RESOLUTION of the City Council of the
City of Kent, Washington, declaring an emergency
and waiving competitive bidding procedures for
repair of the ice plant equipment, including the
compressors and chiller, installed at the ShoWare
Center.
THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES
HEREBY RESOLVE AS FOLLOWS:
RESOLUTION
SECTION 1. Findings. The City Council of the City of Kent,
Washington, makes the following findings and declares an emergency
exists that justifies waiving the competitive bidding requirements pursuant
to RCW 39.04.280:
A. The ice plant equipment installed at the ShoWare Center
involves a complicated system of oil and ammonia compressors and pumps
that work together to cool a salt water brine that maintains the
temperature of the ice floor needed by the Thunderbirds Hockey Team
1 Emergency Resolution
ShoWare Center Ice Plant Equipment
6
during its training and competitive season. Each year, hockey season
begins in August with the Thunderbirds training camp. Regular season
play usually ends the following March. During the 2013-2014 season,
however, the Thunderbirds were in the playoffs chasing the championship.
As such, playoff action did not end for the Thunderbirds until April 9, 2014.
B. For some time, the ShoWare Center has been experiencing
various problems with its ice plant equipment that have affected ice
temperature. These problems have been unforeseen by City staff as the
ice plant equipment has only been in operation for approximately five (5)
years, and these problems, including the presence of rust in the chiller
system and sludge and debris in the compressors, are typically seen in
much older systems.
C. When problems occur during the hockey season, diagnostic
and repair efforts are often complicated because the system must continue
to run so that ice may be maintained for the Thunderbirds. Many repairs
cannot be conducted until the system is taken off-line.
D. When the season concluded, the City of Kent brought in
PermaCold Engineering, Inc. to inspect the ice plant equipment, discuss the
problems with staff, review the prior maintenance work that has been
conducted on the ice plant equipment, diagnose the existing problems, and
recommend a course of action to correct the problems. PermaCold
2 Emergency Resolution
Sho Ware Center Ice Plant Equipment
7
provided its preliminary findings to the City on April 21, 2014, though
continued analysis is still underway.
E. All repairs on the ice plant equipment must be completed by
August 1, 2014, so the system can be brought back online and ice made
and ready when the Thunderbirds Hockey School begins August 4, 2014.
The City of Kent is contractually obligated to provide ice for the
Thunderbirds at the start of Hockey School and the following team Training
Camp, and the inability to make and maintain ice at the ShoWare Center
would require alternate ice and facilities to be located for the Thunderbirds,
likely at a substantial cost to the City of Kent. Therefore, the City of Kent
has three (3) months within which to fully repair the ice plant equipment
and bring it back into operation. Based on the preliminary findings of
PermaCold and advice from SMG, the City's operator and manager of the
ShoWare Center, all of this time will be needed to effect repairs, and run
the overhauled and repaired system through testing and trials to ensure it
is operating properly by August 1, 2014.
F. The ice plant equipment is a substantial piece of equipment
that is physically installed at the ShoWare Center and incorporated into this
public facility. As such it is a "public work" as defined in Ch. 39.04 RCW,
and is subject to the competitive bid requirements of RCW 35A.40.210 and
RCW 35.23.352. A call for bids on a public work must be published in the
newspaper and advertised at least 13 days before the bid submittal
3 Emergency Resolution
ShoWare Center Ice Plant Equipment
8
deadline set by the City. In addition, most newspapers require
approximately two to four additional days' notice prior to the publication
date. In addition, when a public work is subject to bid, the City of Kent is
required by RCW 39.04.020 to prepare plans, specifications, and a cost
estimate of the work that must be available to those contractors interested
in bidding on the project. The City anticipates that it would take at least
three to four additional weeks for a hired engineer to prepare the
necessary plans, specifications, and cost estimate for the work. These
statutory bid requirements substantially limit the amount of time available
to repair the ice plant equipment.
G. The above-described situation constitutes an emergency that
results from an unforeseen circumstance that was beyond the control of
the City that presents a real, immediate threat to the proper performance
of the City of Kent's contractual obligations to the Thunderbirds Hockey
Team. Therefore, the Kent City Council finds that it is appropriate for the
City of Kent to enter into an emergency public works contract for the repair
of the ice plant equipment at the ShoWare Center.
SECTION 2. Emergency Declared; Competitive Bidding
Requirements Waived. Based on the preceding findings, an emergency
exists, and in accordance with RCW 39.04.280, it is appropriate to waive
competitive bidding requirements and to directly contract with a contractor
the City determines is best able to repair the ice plant equipment installed
4 Emergency Resolution
Sho Ware Center Ice Plant Equipment
9
at the ShoWare Center. City staff is directed to employ its best efforts to
obtain the most advantageous pricing for this work, given the existence of
this emergency.
SECTION 3. - Severabilitv. If any section, subsection, paragraph,
sentence, clause or phrase of this resolution is declared unconstitutional or
invalid for any reason, such decision shall not affect the validity of the
remaining portions of this resolution.
SECTION 4. - Effective Date. This resolution shall take effect and
be in force immediately upon its passage.
PASSED at a regular open public meeting by the City Council of the
City of Kent, Washington, this day of May, 2014.
CONCURRED in by the Mayor of the City of Kent this day of May,
2014.
SUZETTE COOKE, MAYOR
ATTEST:
RONALD MOORE, CITY CLERK
APPROVED AS TO FORM:
ARTHUR"PAT" FITZPATRICK,
ACTING CITY ATTORNEY
5 Emergency Resolution
Sho Ware Center Ice Plant Equipment
10
I hereby certify that this is a true and correct copy of Resolution No.
passed by the City Council of the City of Kent, Washington, the
day of May, 2014.
RONALD MOORE, CITY CLERK
P A0vipPasolufion4Sho W zre®nta,-IreFlzntEQulpmentEmeryen,y do-
6 Emergency Resolution
Sho Ware Center Ice Plant Equipment
11
ECONOMIC DEVELOPMENT
Ben Wolters, Director
Phone: 253-856-5703
Fax: 253-856-6454
Address: 220 Fourth Avenue S.
KENT Kent, WA. 98032-5895
NGTON
DATE: May 6, 2014
TO: Kent City Council Operations Committee
FROM: Ben Wolters, Economic & Community Development Director
SUBJECT: Contract with PermaCold Engineering, Inc. for Ice Plant Equipment at
ShoWare Center - Authorize
MOTION: I Move to recommend Council authorize the Mayor to sign a
contract with PermaCold Engineering, Inc. to repair and recommission the
ice plant equipment at the ShoWare Center, in an amount not to exceed
$95,000 unless authorized by the Economic Community Development
Director and the Mayor and within the established ShoWare Center budget,
and in accordance with those final terms and conditions acceptable to the
City Attorney.
SUMMARY: On this same date, and immediately preceding this item, staff
presented the Operations Committee with a resolution requesting the Committee
recommend to the full Council that it adopt a resolution declaring an emergency
and waiving the advertised bid requirement for repair of the ice plant equipment at
the ShoWare Center based upon the City's contractual obligation to provide ice and
facilities to the Thunderbird Hockey Team and the short repair window within which
the City must complete the work and return the system to full and proper working
condition.
Should the Operations Committee approve and recommend the proposed
resolution, staff would further request that the Committee recommend the full
Council authorize the Mayor to sign a contract with PermaCold Engineering, Inc. to
repair and recommission the ice plant equipment. PermaCold Engineering is the
company the City hired to inspect the ice plant equipment after the hockey season
ended this Spring. After its inspection and consultation with staff, PermaCold
provided the City with its repair recommendations and a preliminary cost estimate.
However, the actual repairs necessary and their attendant costs will not be known
until the system can be fully opened.
Once the system is opened, if additional repairs are necessary that take the
contract cost above the maximum amount stated in the contract and approved by
Council, the short window during which repairs must be made would be delayed by
the requirement that additional Council approval be obtained before repair work
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could continue. Additionally, depending upon the repairs necessary, the problem
could be exacerbated if the system is left open to contamination while repair work
is halted pending further Council approval. Therefore, staff requests that the
Operations Committee recommend Council authorize the Mayor to sign the contract
with PermaCold in an amount not to exceed $95,000, unless any excess amount is
authorized by both the Economic Community Development Director and the Mayor
and within the established ShoWare Center budget.
Budget Impact: ShoWare Operating Account
Exhibit: Public Works Agreement
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KENT
WASHINGTON
PUBLIC WORKS AGREEMENT
between City of Kent and
PermaCold Engineering, Inc.
THIS AGREEMENT is made by and between the City of Kent, a Washington municipal
corporation (hereinafter the "City"), and PermaCold Engineering, Inc., organized under the laws
of the State of Oregon, located and doing business at 2945 NE Argyle Street, Portland, OR
97211, (hereinafter the "Contractor").
AGREEMENT
The parties agree as follows:
I. DESCRIPTION OF WORK.
Contractor shall perform the following services for the City in accordance with the
following described plans and/or specifications:
Conduct, arrange, and coordinate repair and other work necessary to recommission
the ice plant equipment at the City of Kent's ShoWare Center in accordance with
Contractor's April 21, 2014, recommendation report, attached and incorporated as
Exhibit A, including replacing that portion of the ammonia deemed necessary, and
conducting all other authorized work to bring and maintain the ice plant equipment
in full and proper working condition.
In carrying out the work under this Agreement, the City has appointed SMG and its
employee, Tim Higgins, General Manager of the ShoWare Center, as its representative agent to
manage Contractor's work and the terms of this Agreement. Mr. Higgins will in turn consult with
the City, as necessary and in accordance with the terms and conditions of the operator
agreement entered into between the City and SMG.
Contractor 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 such services are performed.
II. TIME OF COMPLETION. The parties agree that work will begin on the tasks
described in Section I above immediately upon execution of this Agreement. Upon the effective
date of this Agreement, Contractor shall complete all work described in Section I and necessary
to bring the ice plant equipment back into full and proper working condition by July 31, 2014.
III. COMPENSATION. The City shall pay the Contractor a total amount not to exceed
$95,000, including any applicable Washington State Sales Tax, for the work and services
contemplated in this Agreement. This compensation amount is an estimate only. The actual
PUBLIC WORKS AGREEMENT - 1
14
cost of Contractor's work will be assessed based on time and materials. Any work not directly
performed by Contractor, but instead coordinated and arranged by Contractor, shall be billed to
the City based on time and materials, plus %. Should unexpected repairs become
necessary once the ice plant equipment system is opened, any additional expense that causes
the cost of Contractor's work to exceed this maximum compensation amount shall be negotiated
between the parties through a mutually agreeable Change Order to this Agreement. The
Contractor shall invoice the City monthly. The City will pay for the portion of the work described
in the invoice that has been completed by the Contractor and approved by the City. The City's
payment shall not constitute a waiver of the City's right to final inspection and acceptance of the
project.
A. Payment and Performance Bond. Pursuant to Chapter 39.08 RCW, the
Contractor, shall provide the City a payment and performance bond for the
full contract amount.
B. Retainaae. The City shall hold back a retainage in the amount of five percent
(5%) of any and all payments made to contractor for a period of sixty (60)
days after the date of final acceptance, or until receipt of all necessary
releases from the State Department of Revenue, the State Department of
Labor & Industries, and the State Employment Security Department, and
until settlement of any liens filed under Chapter 60.28 RCW, whichever is
later. The amount retained shall be placed in a fund by the City pursuant to
RCW 60.28.011(4)(a), unless otherwise instructed by the Contractor within
fourteen (14) calendar days of Contractor's signature on the Agreement.
C. Defective or Unauthorized Work. The City reserves its right to withhold
payment from Contractor for any defective or unauthorized work. Defective
or unauthorized work includes, without limitation: work and materials that
do not conform to the requirements of this Agreement; and extra work and
materials furnished without the City's written approval. If Contractor is
unable, for any reason, to satisfactorily complete any portion of the work, the
City may complete the work by contract or otherwise, and Contractor shall be
liable to the City for any additional costs incurred by the City. "Additional
costs" shall mean all reasonable costs, including legal costs and attorney
fees, incurred by the City beyond the maximum Contract price specified
above. The City further reserves its right to deduct the cost to complete the
Contract work, including any Additional Costs, from any and all amounts due
or to become due the Contractor.
D. Final Payment: Waiver of Claims. THE CONTRACTOR'S ACCEPTANCE OF
FINAL PAYMENT (EXCLUDING WITHHELD RETAINAGE) SHALL CONSTITUTE A
WAIVER OF CONTRACTOR'S CLAIMS, EXCEPT THOSE PREVIOUSLY AND
PROPERLY MADE AND IDENTIFIED BY CONTRACTOR AS UNSETTLED AT THE
TIME FINAL PAYMENT IS MADE AND ACCEPTED.
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:
PUBLIC WORKS AGREEMENT - 2
15
A. The Contractor 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 Contractor maintains and pays for its own place of business from which
Contractor's services under this Agreement will be performed.
C. The Contractor has an established and independent business that is eligible
for a business deduction for federal income tax purposes that existed before
the City retained Contractor's services and is a service other than that
furnished by the City, or the Contractor is engaged in an independently
established trade, occupation, profession, or business of the same nature as
that involved under this Agreement.
D. The Contractor 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 Contractor has registered its business and established an account with
the state Department of Revenue and other state agencies as may be
required by Contractor's business, and has obtained a Unified Business
Identifier (UBI) number from the State of Washington.
F. The Contractor has a valid contractor registration pursuant to Ch. 18.27 RCW
or an electrical contractor license pursuant to Ch. 19.28 RCW.
G. The Contractor maintains a set of books dedicated to the expenses and
earnings of its business.
V. TERMINATION. The City may terminate this Agreement for good cause. "Good
cause" shall include, without limitation, any one or more of the following events:
A. The Contractor's refusal or failure to supply a sufficient number of properly
skilled workers or proper materials for completion of the Contract work.
B. The Contractor's failure to complete the work within the time specified in this
Agreement.
C. The Contractor's failure to make full and prompt payment to subcontractors
or for material or labor.
D. The Contractor's persistent disregard of federal, state or local laws, rules or
regulations.
E. The Contractor's filing for bankruptcy or becoming adjudged bankrupt.
F. The Contractor's breach of any portion of this Agreement.
If the City terminates this Agreement for good cause, the Contractor shall not receive any
further money due under this Agreement until the Contract work is completed. After
termination, the City may take possession of all records and data within the Contractor's
possession pertaining to this project which may be used by the City without restriction.
PUBLIC WORKS AGREEMENT - 3
16
VI. PREVAILING WAGES. Contractor shall file a "Statement of Intent to Pay
Prevailing Wages," with the State of Washington Department of Labor & Industries prior to
commencing the Contract work. Contractor shall pay prevailing wages in effect on the date the
bid is accepted or executed by Contractor, and comply with Chapter 39.12 of the Revised Code
of Washington, as well as any other applicable prevailing wage rate provisions. The latest
prevailing wage rate revision issued by the Department of Labor and Industries is attached.
VII. CHANGES. The City may issue a written change order for any change in the
Contract work during the performance of this Agreement. If the Contractor determines, for any
reason, that a change order is necessary, Contractor must submit a written change order
request to the person listed in the notice provision section of this Agreement, section XV(D),
within fourteen (14) calendar days of the date Contractor knew or should have known of the
facts and events giving rise to the requested change. If the City determines that the change
increases or decreases the Contractor's costs or time for performance, the City will make an
equitable adjustment. The City will attempt, in good faith, to reach agreement with the
Contractor on all equitable adjustments. However, if the parties are unable to agree, the City
will determine the equitable adjustment as it deems appropriate. The Contractor shall proceed
with the change order work upon receiving either a written change order from the City or an oral
order from the City before actually receiving the written change order. If the Contractor fails to
require a change order within the time specified in this paragraph, the Contractor waives its
right to make any claim or submit subsequent change order requests for that portion of the
contract work. If the Contractor disagrees with the equitable adjustment, the Contractor must
complete the change order work; however, the Contractor may elect to protest the adjustment
as provided in subsections A through E of Section VIII, Claims, below.
The Contractor accepts all requirements of a change order by: (1) endorsing it, (2)
writing a separate acceptance, or (3) not protesting in the way this section provides. A change
order that is accepted by Contractor as provided in this section shall constitute full payment and
final settlement of all claims for contract time and for direct, indirect and consequential costs,
including costs of delays related to any work, either covered or affected by the change.
VIII. CLAIMS. If the Contractor disagrees with anything required by a change order,
another written order, or an oral order from the City, including any direction, instruction,
interpretation, or determination by the City, the Contractor may file a claim as provided in this
section. The Contractor shall give written notice to the City of all claims within fourteen (14)
calendar days of the occurrence of the events giving rise to the claims, or within fourteen (14)
calendar days of the date the Contractor knew or should have known of the facts or events
giving rise to the claim, whichever occurs first . Any claim for damages, additional payment for
any reason, or extension of time, whether under this Agreement or otherwise, shall be
conclusively deemed to have been waived by the Contractor unless a timely written claim is
made in strict accordance with the applicable provisions of this Agreement.
At a minimum, a Contractor's written claim shall include the information set forth in
subsections A, items 1 through 5 below.
FAILURE TO PROVIDE A COMPLETE, WRITTEN NOTIFICATION OF CLAIM
WITHIN THE TIME ALLOWED SHALL BE AN ABSOLUTE WAIVER OF ANY
CLAIMS ARISING IN ANY WAY FROM THE FACTS OR EVENTS
SURROUNDING THAT CLAIM OR CAUSED BY THAT DELAY.
PUBLIC WORKS AGREEMENT - 4
17
A. Notice of Claim. Provide a signed written notice of claim that provides the following
information:
1. The date of the Contractor's claim;
2. The nature and circumstances that caused the claim;
3. The provisions in this Agreement that support the claim;
4. The estimated dollar cost, if any, of the claimed work and how that
estimate was determined; and
5. An analysis of the progress schedule showing the schedule change or
disruption if the Contractor is asserting a schedule change or
disruption.
B. Records. The Contractor shall keep complete records of extra costs and time
incurred as a result of the asserted events giving rise to the claim. The City shall
have access to any of the Contractor's records needed for evaluating the protest.
The City will evaluate all claims, provided the procedures in this section are
followed. If the City determines that a claim is valid, the City will adjust payment
for work or time by an equitable adjustment. No adjustment will be made for an
invalid protest.
C. Contractor's Duty to Complete Protested Work. In spite of any claim, the
Contractor shall proceed promptly to provide the goods, materials and services
required by the City under this Agreement.
D. Failure to Protest Constitutes Waiver. By not protesting as this section provides,
the Contractor also waives any additional entitlement and accepts from the City any
written or oral order (including directions, instructions, interpretations, and
determination).
E. Failure to Follow Procedures Constitutes Waiver. By failing to follow the procedures
of this section, the Contractor completely waives any claims for protested work and
accepts from the City any written or oral order (including directions, instructions,
interpretations, and determination).
IX. LIMITATION OF ACTIONS. CONTRACTOR MUST, IN ANY EVENT, FILE ANY
LAWSUIT ARISING FROM OR CONNECTED WITH THIS AGREEMENT WITHIN 120 CALENDAR
DAYS FROM THE DATE THE CONTRACT WORK IS COMPLETE OR CONTRACTOR'S ABILITY TO
FILE THAT CLAIM OR SUIT SHALL BE FOREVER BARRED. THIS SECTION FURTHER LIMITS ANY
APPLICABLE STATUTORY LIMITATIONS PERIOD.
X. WARRANTY. Upon acceptance of the contract work, Contractor must provide the
City a one-year warranty bond in a form and amount acceptable to the City. The Contractor
shall correct all defects in workmanship and materials within one (1) year from the date of the
City's acceptance of the Contract work. In the event any parts are repaired or replaced, only
original replacement parts shall be used—rebuilt or used parts will not be acceptable. When
defects are corrected, the warranty for that portion of the work shall extend for one (1) year
from the date such correction is completed and accepted by the City. The Contractor shall begin
to correct any defects within seven (7) calendar days of its receipt of notice from the City of the
defect. If the Contractor does not accomplish the corrections within a reasonable time as
determined by the City, the City may complete the corrections and the Contractor shall pay all
costs incurred by the City in order to accomplish the correction.
PUBLIC WORKS AGREEMENT - 5
18
XI. DISCRIMINATION. In the hiring of employees for the performance of work under
this Agreement or any sub-contract, the Contractor, its sub-contractors, or any person acting on
behalf of the Contractor or sub-contractor 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.
Contractor 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.
XII. INDEMNIFICATION. Contractor 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 Contractor'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 Contractor'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 Contractor
and the City, its officers, officials, employees, agents and volunteers, the Contractor's liability
hereunder shall be only to the extent of the Contractor's negligence.
IT IS FURTHER SPECIFICALLY AND EXPRESSLY UNDERSTOOD THAT THE
INDEMNIFICATION PROVIDED HEREIN CONSTITUTES THE CONTRACTOR'S WAIVER OF
IMMUNITY UNDER INDUSTRIAL INSURANCE, TITLE 51 RCW, SOLELY FOR THE PURPOSES OF
THIS INDEMNIFICATION. THE PARTIES FURTHER ACKNOWLEDGE THAT THEY HAVE MUTUALLY
NEGOTIATED THIS WAIVER.
In the event Contractor refuses tender of defense in any suit or any claim, if that tender
was made pursuant to this indemnification clause, and if that refusal is subsequently determined
by a court having jurisdiction (or other agreed tribunal) to have been a wrongful refusal on the
Contractor's part, then Contractor shall pay all the City's costs for defense, including all
reasonable expert witness fees and reasonable attorneys' fees, plus the City's legal costs and
fees incurred because there was a wrongful refusal on the Contractor's part.
The provisions of this section shall survive the expiration or termination of this
Agreement.
XIII. INSURANCE. The Contractor 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.
XIV. WORK PERFORMED AT CONTRACTOR'S RISK. Contractor 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 Contractor's own risk, and Contractor shall be
PUBLIC WORKS AGREEMENT - 6
19
responsible for any loss of or damage to materials, tools, or other articles used or held for use in
connection with the work.
XV. 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 XII 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 Contractor.
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. Further, the representative signing this Agreement on behalf of
the Contractor warrants that he or she is authorized to enter into this Agreement on behalf of
the Contractor, and that action is binding on the Contractor.
PUBLIC WORKS AGREEMENT - 7
20
H. Compliance with Laws. The Contractor agrees to comply with all federal, state, and
municipal laws, rules, and regulations that are now effective or in the future become applicable
to Contractor's business, equipment, and personnel engaged in operations covered by this
Agreement or accruing out of the performance of those operations.
I. City Business License Required. Prior to commencing the tasks described in Section
I, Contractor agrees to provide proof of a current city of Kent business license pursuant to
Chapter 5.01 of the Kent City Code.
J. 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.
CONTRACTOR: 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:
CONTRACTOR: CITY OF KENT:
Ben Wolters, Director
Mr. Gordon Anderson, Office Manager City of Kent Economic & Community
PermaCold Engineering, Inc. Development Department
2100 196th Street SW, Suite 113 220 Fourth Avenue South
Lynnwood, WA 98036 Kent, WA 98032
(425) 678-8905 (telephone) (253) 856-5454 (telephone)
(425) 678-8709 (facsimile) (253) 856-6454 (facsimile)
APPROVED AS TO FORM:
Kent Law Department
PUBLIC WORKS AGREEMENT - 8
21
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.
By:
For:
Title:
Date:
EEO COMPLIANCE DOCUMENTS - 1
22
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
23
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.
By:
For:
Title:
Date:
EEO COMPLIANCE DOCUMENTS - 3
24
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25
X PermaCold
° " Engineering, no
^u� Exhibit A
April 21, 2014
Attn: Ms. Tammy White
Assistant City Attorney
220 Fourth Avenue South
Kent, Washington 98032
Ms. White,
Following are cost estimates for performing our recommendations for the ShoWare Center ice
rink refrigeration system.
Three(3) Mycom N8WB piston compressors overhaul
Recommended parts per machine:
1. O-ring set
2. Shaft seal
3. Suction valves
4. Suction valve springs
5. Rod bearings
6. Piston ring set
7. Discharge valves
8. Discharge valve springs
9. Cuno oil filter
Cost for parts and labor per machine: $12,198.00 x (3)_ $36,594.00. Cost includes pressure
testing each oil cooler. In the unlikely event a piston or cylinder sleeve is required the additional
cost for each is: Piston $367.00 Cylinder sleeve $556.00. This will be determined at
disassembly of each machine.
Compressor head cooling glycol system
Recommended parts:
1. One (1) water flow indicator per machine
2. One (1) air vent
Cost for parts and labor to install flow indicators in each machine, one (1) vent in glycol line and
remove air from system is $5,242.00.
Oil
Recommended oil:
1. PC-717 One (1) 55 gallon drum
Cost for oil, removing oil from compressors and installing new oil is $1,282.00; This to be done
at time of compressor overhaul.
2945 NE Argyle Street • Portland, OR 97211 • (503) 249-8190 • (800) 455-8585 • Fax (503) 249-8322
email: permaCapermacold.com www.permacold.com CCB#95654
Ammonia PePryeratmm
26
X ��PermaCold
„Jnglneering, Inc
Pressure test heat exchangers:
Cost to pressure test two (2) glycol heat exchangers including nitrogen is $2,565.00.
Pressure test Brine Chiller: This test was recently done.
1. Pressure test chiller with nitrogen. If leak(s) is discovered the repair of the leak(s)
will be done on a time and material basis at cost plus 25%.
Cost for performing pressure test on brine chiller including nitrogen is $2,460.00.
Non-destructive test on Brine Chiller tubes:
Cost for non-destructive test on brine chiller estimated at$11,360.00.
Liquid level control:
Recommended parts:
1. Phillips 275A high side float internal parts
2. Phillips 70OXH pilot operated valve
Cost for the valves and installation is $2,078.00.
Oil separators:
Recommended parts:
1. Two (2) Chill-Con oil separators with replaceable coalescent filters
2. Related piping materials to retro-fit new oil separators.
3. Nitrogen gas pressure test.
Cost for the two (2) oil separators installed is $20,863. Compressor number two recently had a
new oil separator installed, so we are not recommending a new one. However, the coalescent
filter cannot be changed in this separator. The two (2) separators proposed, for compressors one
and two have replaceable coalescent filters.
Ms. White, at your convenience, please let me know if you have any questions. Thank you for
the opportunity to participate in your valued project.
Respectfully,
ad('19 �`
Senior Sales Engineer
PermaCold Engineering, Inc.
2945 NE Argyle Street • Portland, OR 97211 • (503) 249-8190 • (800) 455-8585 • Fax (503) 249-8322
email: permaCapermacold.com www.permacold.com CCB#95654
Ammonia PePryeratmm
27
EXHIBIT B
INSURANCE REQUIREMENTS FOR
PUBLIC WORKS AGREEMENT WITH PERMACOLD ENGINEERING, INC.
Insurance
The Contractor 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
Contractor, their agents, representatives, employees or subcontractors.
A. Minimum Scope of Insurance
Contractor shall obtain insurance of the types described below:
1. Commercial General Liability insurance shall be written on ISO
occurrence form CG 00 01 and shall cover liability arising from
premises, operations, independent contractors, products-completed
operations, personal injury and advertising injury, and liability
assumed under an insured contract. The City shall be named as an
insured under the Contractor'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. 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.
3. Workers' Compensation coverage as required by the Industrial
Insurance laws of the State of Washington.
B. Minimum Amounts of Insurance
Contractor shall maintain the following insurance limits:
1. Commercial General Liability insurance shall be written with limits no
less than $2,000,000 each occurrence, $2,000,000 general aggregate
and a $2,000,000 products-completed operations aggregate limit.
2. Automobile Liability insurance with a minimum combined single limit
for bodily injury and property damage of $1,000,000 per accident.
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 Contractor's insurance coverage shall be primary insurance as respect
the City. Any Insurance, self-insurance, or insurance pool coverage
EXHIBIT B - INSURANCE REQUIREMENTS
Public Works Agreement with PermaCold Engineering, Inc.
28
maintained by the City shall be excess of the Contractor's insurance and shall
not contribute with it.
2. The Contractor'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 contractor 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
Contractor'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
Contractor 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 Contractor
before commencement of the work.
F. Subcontractors
Contractor 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 Contractor.
P:\Civil\Files\Open Flies\1719-ShoWare Center-Ice Plant Equipment\ExhibitB-Perma ColdContract.docx
EXHIBIT B - INSURANCE REQUIREMENTS
Public Works Agreement with PermaCold Engineering, Inc.
29
FINANCE
440 Paula Barry, Interim Director
Phone: 253-856-5265
KEN T Fax: 253-856-6255
WA S A IN°-0 N Add ress: 220 Fourth Avenue S.
Kent, WA. 98032-5895
DATE: May 6, 2014
TO: Kent City Council Operations Committee
FROM: Paula Barry, Interim Finance Director
THROUGH: Tom Brubaker, Interim Chief Administrative Officer
SUBJECT: Consolidating Budget Adjustment Ordinance for Adjustments Between
January 1, 2014 and March 31, 2014
MOTION: I move to recommend Council approve the consolidating budget
adjustment ordinance for adjustments made between January 1, 2014 and
March 31, 2014 reflecting an overall budget increase of 7,286,726.
SUMMARY: Authorization is requested to approve the technical gross budget
adjustment ordinance reflecting an overall budget increase of $7,286,726 for
budget adjustments made between January 1, 2014 and March 31, 2014.
An overall increase of $7,312,726 was previously approved by Council, including a
$5,000,000 TIB Grant for South 2241h Street Improvements, $800,000 for Wilson
Playfield and a Federal Grant for Central Avenue South improvements totaling
$300,000.
An additional $290,000 represents unspent amounts carried over from the 2013
operating budget for Fleet equipment, HR professional services, ECD strategic plan
implementation and DSAP implementation.
The remaining amount not yet approved by Council is an overall decrease of
$26,000 to correct the fuel budget in the Golf Complex Fund.
BUDGET IMPACT:
BACKGROUND:
30
ORDINANCE NO.
AN ORDINANCE of the City Council of the
City of Kent, Washington, approving the
consolidating budget adjustments made between
January 1, 2014 and March 31, 2014 reflecting an
overall budget increase of $7,286,726.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT,
WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS:
ORDINANCE
SECTION 1. — Budget Adjustments. The 2014 budget is amended
to include budget fund adjustments for the first quarter of 2014 from
January 1, 2014 through March 31, 2014, as summarized and set forth in
Exhibit "A," which is attached and incorporated into this ordinance. Except
as amended by this Ordinance, all terms & provisions of the 2013-2014
biennial budget Ordinance No. 4067, as amended by Ordinance Nos. 4099
and 4110 shall remain unchanged.
SECTION 2. — 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 that remaining portion shall maintain its full force and
effect.
1 2014 Budget Adjustment
First Quarter - 2014
31
SECTION 3, - Corrections by City Clerk or Code Reviser. Upon
approval of the City Attorney, the City Clerk and the code reviser are
authorized to make necessary corrections to this ordinance, including the
correction of clerical errors; ordinance, section, or subsection numbering;
or references to other local, state or federal laws, codes, rules, or
regulations.
SECTION 4, - Effective Date. This ordinance shall take effect and
be in force five (5) days from and after its passage and publication, as
provided by law.
SUZETTE COOKE, MAYOR
ATTEST:
RONALD F. MOORE, CITY CLERK
APPROVED AS TO FORM:
ARTHUR FITZPATRICK, ACTING CITY ATTORNEY
PASSED: day of 2014.
APPROVED: day of 2014.
PUBLISHED: day of 2014.
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
P:\Civil\Ordinance\BudgetAdjustment Hust Quarter 2014.docx
2 2014 Budget Adjustment
First Quarter - 2014
32
City of Kent
Budget Adjustment Ordinance
Adjustments January 1, 2014 to March 31, 2014
Exhibit A
Total
Previously Approval Adjustment
Fund Title Approved Requested Ordinance
001 General Fund 120,000 120,000
150 Capital Improvement Fund 800,000 800,000
160 Criminal Justice Fund 74,983 74,983
310 Street Capital Projects Fund 5,347,743 5,347,743
320 Parks Capital Projects Fund 800,000 800,000
480 Golf Operating Fund (26,000) (26,000)
510 Fleet Services Fund 170,000 170,000
Subtotal 7,312,726 (26,000) 7,286,726
Less:
Internal Services Funds - -
Other Transfers
Subtotal - -
Total Net Budget Change 7,312,726 (26,000) 7,286,726
33
Budget Adjustment Detail for Budget Changes
January 1, 2014 to March 31, 2014
Approval
Date or Previously Not Previously Total
Previous Approved by Approved by Adjustment
Fund Fund Council Council Ordinance
001 - General Fund
Carryover HR Professional Services 2013 50,000 50,000
Carryover DSAP Implementation 2013 50,000 50,000
Carryover Econ Dev Strat Plan Impl 2013 20,000 20,000
Total General Fund 120,000 120,000
150 - Capital Improvement Fund
Allocate Funds for Wilson 20131210 800,000 800,000
Total Capital Improvement Fund 800,000 - 800,000
160 - Criminal Justice Fund
WATPA Ptrl Task Force 13-15 20140121 74,983 74,983
Total Criminal Justice Fund 74,983 - 74,983
310 - Street Capital Projects
Central Ave S Improv FedGrt 20140121 300,000 300,000
TIB Grant-S 224th St Imp 20140121 5,000,000 5,000,000
SEPA Ordinance #2494 SEPA2494 47,743 47,743
Total Steet Capital Projects 5,347,743 - 5,347,743
320 - Parks Capital Projects
Allocate Funds for Wilson 20131210 800,000 800,000
Total Parks Capital Projects 800,000 - 800,000
480 - Golf Operating Fund
Adjust Fuel Charge to Golf (26,000) (26,000)
Total Golf Operating Fund - (26,000) (26,000)
510 - Fleet Services Fund
Carryover Equipment Budget 2013 170,000 170,000
Total Fleet Services Fund 170,000 - 170,000
Grand Total All Funds 7,312,726 (26,000) 7,286,726
34
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35
City of Kent, Washington
Summary Financial Report
4^0
KEN T
WASH IN G T O N
As of March 31 , 2014
36
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
37
City Of Kent
Monthly Financial Summary
March 2014
General Fund Summary
Using information available through March, ending fund balance is estimated to
increase by 1.3 million and end the year at nearly $10.4 million, which includes:
• General Fund reserves of $7.6 million, or 12.1%
• 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 $450,000, or .6% above budget.
Highlights include:
• Sales Tax and Utility Tax are trending about .5% above budget, for a total
of $225,000.
• Building Permits and Plan Check Fees revenues remain strong, currently
running nearly $300,000 above budget, or 3.3%.
Expenditures
Expenditures are currently trending about $200,000 below budget, or .3%.
38
General Fund Revenues
14,000,000
12,000,000
10,000,000
8,000,000 e,
6,000,000
Of
I&I.1 i>>a ��ll rmd"�i i Ufla
OOn....w
4,000,000 A/1" , ......°"
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 4,073,118 4,562,102 5,977,827 12,682,428 5,725,287 5,166,922 4,503,583 3,858,509 6,083,147 11,857,716 5,119,387 5,926,052
14 Bud 3,970,493 4,393,902 6,337,593 12,805,598 6,401,524 5,386,296 4,02],40] 3,502,610 5,561,953 12,511,856 5,132,557 5,067,577
14 Pct 4,852,863 4,825,358 6,361,964
+/- 882,370 431,456 24,371
Put+/- 22.2% 9.8% 0.4%
General Fund Revenues
80,000,000
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 4,073,118 8,635,220 14,613,048 27,295,475 33,020,762 38,187,684 42,691,267 46,549,]]6 52,632,922 64,490,638 69,610,025 75,536,077
14 Bud 3,970,493 8,364,395 14,701,988 27,507,586 33,909,110 39,295,405 43,322,813 46,825,423 52,387,375 64,899,231 70,031,788 75,099,365
14 Pct 4,852,863 9,678,221 16,040,186
+/- 882,370 1,313,826 1,338,197
Put+/- 22.2% 15.7% 9.1%
39
General Fund Expenditures
8,000,000
7,000,000
6,000,000 ��(Un o„d / ii%/
5,000,000
lli ,w.
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
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 4,862,423 5,137,796 5,348,098 5,266,179 6,186,827 5,189,557 5,855,298 5,511,065 5,566,181 5,455,759 5,897,981 6,905,816
14 Bud 5,562,980 5,851,624 5,429,137 5,951,252 6,128,424 5,667,850 6,511,932 5,584,435 6,051,030 5,868,890 6,462,339 6,214,331
14 Pct 5,256,687 5,387,773 5,571,867
+/- (306,293) (463,852) 142,730
Put+/- -5.5% -7.9% 2.6%
General Fund Expenditures
80,000,000
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 4,862,423 10,000,218 15,348,316 20,614,495 26,801,321 31,990,878 37,846,176 43,357,241 48,923,422 54,379,181 60,277,163 67,182,979
14 Bud 5,562,980 11,414,604 16,843,741 22,794,993 28,923,417 34,591,267 41,103,199 46,687,635 52,738,665 58,607,555 65,069,894 71,284,225
14 Pct 5,256,687 10,644,460 16,216,327
+/- (306,293) (]]0,144) (627,414)
Put+/- -5.5% -6J% -3J%
40
Property Tax
9,000,000
8,000,000 A&I
%%,
7,000,000
6,000,000
5,000,000
4,000,000
3,000,000
2,000,000
1,000,000 / %av
" � �a0 / .,.........I
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual 1.Aa
�14Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 273 147,736 523,185 7,848,577 1,902,916 85,481 37,836 60,671 438,048 7,642,281 1,284,485 154,270
14 Bud 0 155,234 551,270 7,908,281 1,966,449 79,415 39,129 92,629 395,829 7,652,784 1,571,234 115,565
14 Pct 822 152,555 872,375
+/- 822 (2,679) 321,104
Put+/- 0.0% -1J% 58.2%
Property Tax
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
i
o
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 273 148,009 671,195 8,519,772 10,422,688 10,508,169 10,546,005 10,606,677 11,044,724 18,687,005 19,971,491 20,125,761
14 Bud 0 155,234 706,505 8,614,785 10,581,234 10,660,649 10,699,778 10,792,407 11,188,236 18,841,021 20,412,255 20,527,820
14 Pct 822 153,377 1,025,752
+/- 822 (1,857) 319,247
Put+/- 0.0% -1.2% 45.2%
41
Sales Tax
3,000,000
2,500,000
/ 12,000,000
1,500,000 ,,,,,�
1,000,000 !V
500,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual fir 13 Act
.14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 1,244,395 1,570,865 2,351,133 1,129,137 1,336,852 2,070,080 1,396,920 1,400,615 2,653,159 1,355,153 1,421,997 2,757,308
14 Bud 1,094,236 1,466,841 2,531,391 1,016,391 1,213,197 2,610,310 1,149,141 1,238,690 2,710,831 1,179,822 1,265,306 2,758,304
14 Pct 1,273,289 1,665,875 2,491,503
+/- 179,053 199,034 (39,888)
put 16.4% 13.6% -1.6%
i
Sales Tax
25,000,000
20,000,000 ,.,,�,
15,000,000
10,000,000
5,000,000 ."'
o
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 1,244,395 2,815,260 5,166,393 6,295,530 7,632,382 9,702,462 11,099,383 12,499,998 15,153,157 16,508,310 17,930,307 20,687,615
14 Bud 1,094,236 2,561,077 5,092,468 6,108,859 7,322,055 9,932,366 11,081,506 12,320,196 15,031,027 16,210,850 17,476,156 20,234,460
14 Pct 1,273,289 2,939,164 5,430,667
+/- 179,053 378,087 338,199
pct+/- 16.4% 14.8% 6.6%
42
Utility Tax
2,500,000
2,000,000
viGGii
�%, u1/� dim
�� %A 1,500,000
1,000,000
500,000
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 1,928,686 1,593,360 1,575,939 1,814,487 1,482,322 1,315,268 1,668,079 1,400,094 1,690,099 1,696,812 1,436,286 1,517,705
14 Bud 2,084,694 1,616,252 1,596,145 1,880,734 1,468,120 1,474,156 1,722,301 1,346,390 1,604,347 1,527,144 1,464,275 1,287,409
14 P t 2,077,962 1,709,385 1,608,285
+/- (6,732) 93,133 12,140
Pct+/- -0.3% 5.8% 0.8%
Utility Tax
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
✓. 13Att
Cumulative Budget vs Actual .14Att
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 1,928,686 3,522,046 5,097,985 6,912,472 8,394,794 9,]10,063 11,378,142 12,778,236 14,468,335 16,165,147 17,601,433 19,119,138
14 Bud 2,084,694 3,700,946 5,297,091 7,177,825 8,645,945 10,120,101 11,842,402 13,188,792 14,793,139 16,320,283 17,784,558 19,071,967
14 P t 2,077,962 3,787,347 5,395,632
+/- (6,732) 86,401 98,540
Pct+/- -0.3% 2.3% 1.9%
43
Building Permits
350,000
�,,dA�„
300,000
nna
�,�Uii„�.
200,000 „� ,..
150,000 �NO
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 152,006 160,347 210,518 248,474 252,472 270,663 260,805 230,285 195,256 170,571 153,246 124,734
14 Pct 197,974 148,496 176,394
+/- 45,967 (11,851) (34,124)
Put+/- 30.2% J.4% -16.2%
Building Permits
3,000,000
2,500,000
2,000,000 v.
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 152,006 312,353 522,871 771,345 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 197,974 346,469 522,864
+/- 45,967 34,116 (8)
Put+/- 30.2% 10.9% 0.0%
44
Plan Check Fees
600,000
5 00,000
400,000
200,000 Q»'�'� °,,, ,� /ol,�....
^�
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 181,841 561,764 200,524
+/- 246,068 358,983 (25,938)
Put+/- 151.7% 177.0% -11.5%
Plan Check Fees
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 """'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 181,841 743,605 944,129
+/- 19,624 378,607 352,669
Put+/- 12.1% 103.7% 59.6%
Recreation Fees 4.5...
250,000
200,000150,000
/
�o
„i
100,000
fir,1, °, !l
50,000 r �� 'll/i/i. .. �i ,da
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 35,116 102,718
+/- 25,267 5,074 14,026
put+/- 19.0% 16.9% 15.8%
Recreation Fees
1,400,000
1,200,000
1,000,000
800,000 R
600,000
400,000
200,000
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 158,329 193,444 296,162
+/- 25,267 30,341 44,367
pct 19.0% 18.6% 17.6%
46
Fines & Forfeitures
250,000
150,000 „
PMC
100,000
50,000
0
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 132,282 145,467 141,314
+/- 16,534 12,912 (26,601)
Put+/- 14.3% 9.7% -15.8%
Fines & Forfeitures
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 132,282 277,749 419,063
+/- 16,534 29,447 2,846
Put+/- 14.3% 11.9% OJ%
47 .
B & O Revenues
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
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 0
Put+/-
B & O Revenues
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'
0r<,..
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 0 0
Put+/-
*Does not include$300,000 General Fund Amount
48
Water Operating Revenues
2,500,000
NA,
2,000,0001,500,000
1,000,000
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 1,023,652
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 1,157,967
+/- 42,646 51,732 48,991
Put+/- 3.0% 4.8% 4.4%
Water Operating Revenues
20,000,000
18,000,000
16,000,000 ,,4,,.
14,000,000
12,000,000
n"
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000 ;..,Tj
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 17,007,080
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 3,732,005
+/- 42,646 94,377 143,369
Put+/- 3.0% 3.8% 4.0%
49
Sewer and Drainage Operating Revenues
4,500,000
4,000,000 o/A ut
3,500,000 r�� d� IOGI „�.�,vO/ ivr c,, v ,.a,M r �`;llmin
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
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 3,529,636
+/- (68,020) 371,443 55,262
Put+/- -1.8% 11.4% 1.6%
Sewer and Drainage Operation Revenues
50,000,000
45,000,000
40,000,000 ....,,,,
35,000,000
30,000,000
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
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 10,975,996
+/- (68,020) 303,422 358,685
Put+/- -1.8% 4.2% 3.4%
50
Golf Operating Revenues
500,000
45 0,000
400,000
350,000 444
300,000
250,000 /%'�
200,000 1%c...
./%0,,, i'!i1,
150,000 s' „ -
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 80,766 143,772
+/- (17,644) (48,309) (42,483)
put -19.1% -37.4% -22.8%
Golf Operating Revenues
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 74,637 155,403 299,175
+/- (17,644) (65,953) (108,437)
pct -19.1% -29.8% -26.6%
51
GENERALFUND
including Annexation
As of March 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 4,129,976 7,589,939 9,497,864
Revenues
Taxes:
Property 20,125,761 20,527,820 1,025,752 20,530,524
Sales Tax 20,687,615 20,234,460 5,430,667 20,343,042
Utility 19,119,138 19,071,967 5,395,632 19,199,638
Other 1,101,844 1,057,905 37,645 1,058,717
Business and Occupation Tax 299,907 300,000 49,977 303,600
Licenses and Permits 3,688,707 3,669,971 1,123,818 3,808,000
Intergovernmental Revenue 2,562,646 2,372,929 595,937 2,446,100
Charges for Services 5,125,968 5,029,870 1,631,959 5,190,251
Fines and Forfeitures 1,493,381 1,552,429 283,227 1,422,255
Miscellaneous Revenue 1,300,392 1,282,014 329,736 1,256,712
Transfers In 1,036,877 1,006,524 1,006,524
TOTAL REVENUES 76,542,236 76,105,889 15,904,350 76,565,363
Expenditures
Salaries & Benefits 48,072,286 49,704,978 11,691,753 49,564,654
Supplies 2,265,314 3,416,487 496,277 3,297,819
Services & Charges 26,823,039 26,402,897 5,823,706 26,284,654
Capital Outlay 10,499
Cost Allocations (9,988,159) (8,240,137) (1,795,409) (8,069,221)
Transfers Out 3,991,369 4,134,673 15,000 4,134,673
TOTAL EXPENDITURES 71,174,348 75,418,898 16,231,327 75,212,579
Net Revenues less Expenditures 5,367,888 686,991 (326,977) 1,352,784
Strategic Opportunities Fund * 424,012
Ending Fund Balance 9,497,864 8,276,930 (326,977) 10,426,636
Comprised of:
General Fund Reserves 6,145,635 6,539,449 7,658,707
10.7% 10.9% 12.1%
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.
52
STREET OPERATING FUND
As of March 31, 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 1,905,592 458,669 1,915,120
Water Utility Tax 169,737 172,436 37,220 173,132
Sewer Utility Tax 245,997 238,182 64,068 238,617
Drainage Utility Tax 173,332 178,433 45,546 178,433
Electric Utility Tax 1,158,501 1,131,040 346,856 1,170,086
Gas Utility Tax 364,075 378,210 161,138 380,101
Garbage Utility Tax 231,277 207,925 58,845 208,965
Telephone Utility Tax 636,971 689,618 160,704 682,722
Business &Occupation Tax 4,674,052 4,700,000 4,700,000
Miscellaneous Revenues 27,302 70 11,387 11,387
Total Revenues 9,593,607 9,601,506 1,344,433 9,658,563
Total Resources 9,868,651 9,839,023 1,344,433 10,363,452
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 1,700,976 293,358 1,692,471
Street Tree Maintenance Program 189,686 272,358 43,820 189,686
Engineering Services Allocation 265,180 265,180 66,295 265,180
Total Operating Costs 2,028,421 2,238,514 403,473 2,147,337
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 7,093,514 403,473 7,002,337
Total Expense &Transportation 9,163,761 9,573,391 403,473 9,482,214
Change In Fund Balance 429,846 28,115 940,960 176,349
Ending Fund Balance 704,890 265,632 940,960 881,238
53
LODGING TAX OPERATING FUND
As of March 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 95,397 110,839 193,663
Revenues
Lodging Tax 217,618 196,812 38,890 206,653
Miscellaneous Income 85 50 40 50
Total Revenues 217,703 196,862 38,929 206,703
Total Resources 313,099 307,701 38,929 400,366
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 20,000 279 20,000
Total Expenditures 123,500 178,500 4,904 178,500
Transfers Out - Showare Center Marquee (4,064)
Total Expenditures and Transfers 119,436 178,500 4,904 178,500
Change in Fund Balance 98,266 18,362 34,026 28,203
Ending Fund Balance 193,663 129,201 34,026 221,866
54
YOUTH/TEEN PROGRAMS OPERATING FUND
As of March 31, 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 11,166 50,144
Sewer 73,799 71,455 19,220 74,296
Drainage 51,999 57,650 13,664 56,132
Electric 347,550 339,244 104,057 339,244
Gas 109,223 113,399 48,341 113,399
Garbage 69,383 62,442 17,654 70,077
Telephone 191,091 206,885 48,211 196,747
Miscellaneous Revenues 338 255 27 297
TOTAL REVENUES 894,305 903,061 262,340 900,336
TOTAL RESOURCES 980,763 989,049 262,340 1,057,673
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 4,537 262,340 1,812
ENDING FUND BALANCE 157,337 90,525 262,340 159,149
55
CAPITAL IMPROVEMENT OPERATING FUND
Including Both Portions of Estate Excise Taxes
As of March 31, 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 1,245,846 4,890,090
Utility Tax 1,178,131 1,218,674 293,667 1,224,767
Real Estate Excise Tax 1,875,994 1,548,819 215,950 1,548,819
Real Estate Excise Tax-2nd Qtr 1,875,994 1,548,819 215,950 1,548,819
Real Estate Excise Tax-St Percent 85,959 17,056 17,056
Miscellaneous Revenues 1,086 3,978 200 200
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 2,076,469 14,989,352
Total Resources 3,140,756 7,899,019 2,076,469 7,562,703
Expenditures (Transfers)
Debt Service
Non-Voted Debt Service 1,179,443 1,218,674 190 1,203,674
Valley Communications 204,880 229,280 229,280
LTGO/Taxable Bonds 2003 666,276 186,491 (183) 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 7 9,750,195
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 7 10,550,195
Change in Fund Balance 3,655,726 4,389,645 2,076,462 4,439,157
Total Ending Fund Balance (7,426,649) (2,666,176) 2,076,462 (2,987,492)
56
CRIMINAL JUSTICE OPERATING FUND
As of March 31, 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 1,942,648 550,599 2,074,709
MVET - Basic Crime 108,364 104,136 27,655 110,621
MVET - Special Programs 84,428 80,747 21,540 86,161
Miscellaneous Revenues 597 200 177 177
Total Revenues 2,270,987 2,127,731 599,972 2,271,669
Total Resources 2,921,424 2,866,308 599,972 3,329,473
Expenditures
Law
Salaries & Benefits 548,995 569,121 141,919 567,677
Supplies 9,786 30,922 1,868 19,462
Services & Charges 12,783 22,453 4,707 18,109
Domestic Violence
Salaries & Benefits 138,608 144,277 38,973 155,892
Services & Charges 8,320 8,361 1,365 8,486
KYFS - Youth Violence Prevention
Services & Charges 25,000 25,000 25,000
Police
Salaries & Benefits 986,045 1,415,576 304,985 1,269,939
Supplies 49,114 93,476 6,045 42,174
Services & Charges 41,856 137,056 14,504 69,773
Total Expenditures 1,820,508 2,446,242 514,366 2,176,512
Transfers Out 43,112 16,500 16,500
Total Expenditures and Transfers 1,863,620 2,462,742 514,366 2,193,012
Increase (Decrease) In Fund Balance 407,367 (335,011) 85,606 78,657
Ending Fund Balance 1,057,804 403,566 85,606 1,136,461
(1) Council resolution allocated 11% of Criminal Justice sales tax to Domestic Violence.
57
GOLF OPERATING FUND
As of March 31, 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 99,304 1,000,683
Cart &Club Rentals 162,852 204,000 12,838 175,154
Restaurant Lease 50,444 60,000 7,000 50,305
1,221,051 1,602,000 119,142 1,226,141
Direct Operating Expenditures 1,263,009 1,365,157 241,758 1,282,426
18 Hole Course Net Income/(Loss) (41,958) 236,843 (122,616) (56,285)
Par 3 Course
Operating Revenues
Green Fees 214,921 281,000 17,837 211,471
Cart &Club Rentals 10,296 14,000 684 9,535
Food & Beverage Sales 11,793 20,000 1,072 12,181
237,010 315,000 19,593 233,187
Direct Operating Expenditures 257,596 260,934 55,804 250,209
Par 3 Course Net Income/(Loss) (20,586) 54,066 (36,212) (17,022)
Driving Range/Merchandise Center
Operating Revenues
Driving Range Fees 414,048 470,000 77,567 439,084
Mini Putt Fees 37,573 48,000 3,009 37,573
Lesson Fees 75,522 110,000 14,468 90,280
Cart &Club Rentals 1,579 104 1,540
Food & Beverage Sales 32,790 35,000 3,310 34,641
Merchandise Sales 389,659 508,994 68,874 436,350
951,171 1,171,994 167,332 1,039,469
Direct Operating Expenditures 712,097 1,017,223 118,017 757,764
DR/Merchandising Net Income/(Loss) 239,074 154,771 49,315 281,705
Net Operating Income/(Loss) 176,530 445,680 (109,512) 208,398
Other Operating Revenue/(Expenses)
Internal Services * (361,706) (382,477) (100,212) (370,570)
Bank Charges/Armored Car Fees (40,671) (41,565) (3,847) (39,941)
Other Operating (10,558) (19,412) (4,174) (19,524)
(412,934) (443,454) (108,233) (430,036)
Adjusted Operating Income/(Loss) (236,404) 2,226 (217,746) (221,638)
Non-Operating Revenues (Expenses)
Admissions Tax to General Fund (68,184) (3,086) (9,514)
Non-Operating Revenues (Expenses) ** 45,694 25,350 5,824 28,668
(22,490) 25,350 2,739 19,155
Net Change in Working Capital (258,894) 27,576 (215,007) (202,483)
Ending Working Capital (2,654,094) (2,466,607) (215,007) (2,856,577)
* 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.
58
FLEET SERVICES FUND
As of March 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 1,866,304 1,393,225 2,402,875
Operating Revenue
Fleet Operations 3,154,998 3,309,555 835,983 3,309,555
Fleet Replacement 795,109 1,042,850 261,277 1,042,850
Sale of Property (20,712)
Miscellaneous Revenues 2,899 13,835 650 13,697
Total Operating Revenue 3,932,295 4,366,240 1,097,910 4,366,102
Total Resources 5,798,598 5,759,465 1,097,910 6,768,977
Expenditures
Salaries & Benefits 836,243 840,553 205,263 840,553
Supplies 1,363,952 1,615,815 241,645 1,617,431
Services 782,578 784,340 168,353 776,497
Capital Outlay 412,816 670,000 197,343 670,000
Total Expenditures 3,395,589 3,910,708 812,603 3,904,480
Transfers Out 134
Total Expenses and Transfers 3,395,723 3,910,708 812,603 3,904,480
Net Change In Working Capital 536,572 455,532 285,307 461,621
Total Working Capital 2,402,875 1,848,757 285,307 2,864,496
59
CENTRAL SERVICES FUND
As of March 31, 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 33,254 133,014
Postage 174,545 301,610 51,062 232,415
Transfers In 120,882
Total Revenue 422,740 523,793 84,316 365,429
Total Resources 254,540 483,879 84,316 278,391
EXPENSE
Central Stores 120,160 211,603 20,201 122,563
Postage 202,057 287,248 64,095 205,614
Central Services 19,361 19,555 4,889 19,555
Total Expense 341,578 518,406 89,185 347,733
Net Operating Income 81,162 5,387 (4,869) 17,697
Ending Working Capital (87,039) (34,527) (4,869) (69,342)
60
INFORMATION TECHNOLOGY FUND
As of March 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 570,140 1,393,225 1,115,110
Revenues
Contributions & Other 4,062,662 4,618,812 1,130,056 4,618,812
Utility Tax 1,363,668 1,045,200 344,915 1,045,200
Intergovernmental - RFA 455,684 452,893 452,893
Technology Fees 455,161 389,308 128,045 393,201
Total Revenue 6,337,175 6,506,213 1,603,016 6,510,106
Total Resources 6,907,315 7,899,438 1,603,016 7,625,216
Expenditures
Computer Systems
Salaries & Benefits 707,050 825,289 153,295 805,289
Supplies 16,980 4,032 8,113 58,113
Services & Charges 861,939 784,517 295,261 729,517
Subtotal 1,585,969 1,613,838 456,669 1,592,919
Tech Services
Salaries & Benefits 1,093,514 1,263,404 265,052 1,253,404
Supplies 46,711 53,178 25,154 53,178
Services & Charges 784,559 1,157,738 263,917 1,132,738
Subtotal 1,924,784 2,474,320 554,123 2,439,320
Printing/Graphics/Cable TV
Salaries & Benefits 666,243 690,317 171,147 690,317
Supplies 57,260 78,479 9,703 78,479
Services & Charges 252,046 396,974 41,928 371,974
Subtotal 975,549 1,165,770 222,778 1,140,770
Total Operating Expense 4,486,303 5,253,928 1,233,570 5,173,009
Transfers Out-LT Lifecycle 1,305,902 1,247,808 128,045 1,247,808
Total Exp & Transfers 5,792,205 6,501,736 1,361,615 6,420,817
Net Income 544,970 4,477 241,401 89,289
Ending Working Capital 1,115,110 1,397,702 241,401 1,204,399
61
FACILITIES OPERATING FUND
As of March 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 867,060 814,859 1,185,783
Operating Revenue
Intergovernmental -RFA 866,487 843,316 219,120 843,316
Rental Fees - Internal 3,997,582 4,178,609 1,044,652 4,178,609
Leases 26,918 26,916 6,730 26,921
Miscellaneous Revenue 14,697 16,269 3,621 14,483
Total Revenue 41905,684 5,065,110 1,274,123 5,063,329
Total Resources 5,772,744 5,879,969 1,274,123 6,249,112
Operating Expense
Salaries and benefits 2,014,085 2,181,425 529,578 2,118,311
Supplies 284,997 360,176 77,032 318,128
Services and charges 1,678,765 1,924,181 341,549 1,826,982
Total Operating Expense 3,977,847 4,465,782 948,159 4,263,422
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 5,067,496 948,159 4,865,136
Net Change In Working Capital 318,722 (2,386) 325,964 198,194
Ending Working Capital 1,185,783 812,473 325,964 1,383,976
62
UNEMPLOYMENT FUND
As of March 31, 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 94,000 375,998
Miscellaneous Revenue 483 250 125 250
Total Revenues 378,487 402,574 94,125 376,248
Total Resources 658,720 822,781 94,125 848,155
Expenditures
Salaries & Benefits 20,291 24,605 4,984 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 5,189 932 3,993
Total Expenditures 186,813 404,054 5,916 396,059
Net Income 191,674 (1,480) 88,209 (19,811)
Ending Working Capital 471,907 418,727 88,209 452,096
63
WORKERS COMPENSATION FUND
As of March 31, 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 1,656,075 352,747 1,606,921
Miscellaneous Revenue 3,704 3,000 781 3,126
Total Revenue 1,508,564 1,659,075 353,529 1,610,047
Total Resources 21202,311 2,729,615 353,529 2,312,448
Expenditures
Salaries & Benefits 81,168 108,636 19,936 79,742
Judgements & Damages 477,168 950,000 66,870 663,432
Ultimate Loss Adjustment 678,803
Liability Insurance 50,025 79,799 55,050 55,050
Intergovernmental Services 136,494 204,000 28,501 169,923
Administrative Expenses 64,788 54,853 26,778 61,363
Other Expenses 5,431 16,962 1,001 10,350
Safety Program 6,033 92,066 5,681 48,168
Total Expenditures 1,499,910 1,506,316 203,817 1,088,029
Net Income 8,654 152,759 149,712 522,018
Ending Working Capital 702,401 1,223,299 149,712 1,224,419
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.
64
HEALTH AND EMPLOYEE WELLNESS FUND
As of March 31, 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 1,900,018 8,977,842
Group Health 377,096 445,761 95,311 403,626
Employee Share
Blue Cross 871,584 931,186 182,810 891,075
Group Health 54,350 58,250 12,759 56,598
RFA Contributions 99,719
COBRA 107,154 90,596 18,768 95,383
Miscellaneous 184,427 155,471 260,584 164,941
Total Revenue 10,950,327 10,254,022 2,470,250 10,589,466
Total Resources 16,913,946 17,110,421 2,470,250 17,706,844
Expenditures
Salaries & Benefits 320,639 361,095 85,046 340,185
Blue Cross Claims 7,464,567 8,711,459 1,778,302 8,071,711
Blue Cross Admin Fees 386,618 417,274 98,777 395,109
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 73,368 48,146
Vision Service Plan Claims 83,672 95,021 19,566 86,037
Vision Service Plan Admin Fees 19,911 15,008 3,800 20,907
Stop Loss Fees 338,359 477,380 83,709 395,295
Stop Loss Reimbursements (20,885) (349,793) (180,383)
Group Health Premiums 426,597 610,959 108,070 510,117
COBRA Medical Expenses 12,639 772 772
IBNRAdjustment (82,300) 61,700 61,700
Wellness 56,487 124,482 17,834 71,337
Other Professional Services 47,193 189,345 7,144 157,965
Total Expenditures 9,796,568 11,683,581 2,354,039 10,781,838
Change in Working Capital 1,153,759 (1,429,559) 116,210 (192,372)
Ending Working Capital 7,117,378 5,426,840 116,210 6,925,006
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 (1,389,990) 5,418,806
65
LEOFF 1 RETIREES BENEFITS FUND
As of March 31, 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 13,116 52,464
Miscellaneous Revenue 1,052 2,500 208 1,052
Total Revenues 745,236 825,794 204,692 804,810
Operating Transfers In 250,000 250,000 250,000
Total Resources 1,694,744 1,674,186 204,692 1,967,011
Expenditures
Blue Cross Claims 530,975 814,122 126,208 634,325
Blue Cross Admin Fees 47,211 63,048 12,067 52,967
Delta Dental Claims 34,854 52,991 2,188 42,018
Delta Dental Admin Fees 5,194 4,869 6,102 5,261
Vision Service Plan Claims 4,793 7,813 783 5,918
Vision Service Plan Admin Fees 1,753 1,839 253 1,805
Stop Loss Reimbursements (25,000) (18,747)
Stop Loss Fees 41,333 51,434 10,271 48,448
IBNR Adjustment (18,300) 5,300 2,368
Medical Reimbursements 129,015 191,416 23,956 162,789
Other Professional Services 5,714 16,505 5,891 10,192
Total Expenditures 782,543 1,184,337 187,719 947,345
Change in Fund Balance 212,693 (108,543) 16,973 107,466
Ending Working Capital 912,201 489,849 16,973 1,019,666
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 (51,827) 950,866
66
LIABILITY INSURANCE FUND
As of March 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 2,187,087 2,928,533 3,503,130
Revenues
Contributions 2,340,300 1,989,256 497,317 1,989,266
Miscellaneous Revenue 6,118 4,000 1,211 1,211
Total Revenues 2,346,418 1,993,256 498,527 1,990,477
Total Resources 4,533,505 4,921,789 498,527 5,493,607
Expenditures
Salaries & Benefits 87,730 98,298 21,444 85,774
Insurance Premiums 140,868 840,000 50,449 840,000
Claims & Deductibles 687,359 755,737 703,350 703,350
Other Expenses 114,418 204,857 43,279 158,227
Total Expenditures 1,030,374 1,898,892 818,521 1,787,351
Net Income 1,316,043 94,364 (319,993) 203,126
Ending Working Capital 3,503,130 3,022,897 (319,993) 3,706,257
Claims Reserve*
Reserve Amount 1,478,030
Actuary Recommended 1,101,763
*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.
67
PROPERTY INSURANCE FUND
As of March 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 141,317 160,532 176,960
Revenues
Contributions 562,455 568,080 142,020 568,080
Miscellaneous Revenue 53 100 0 0
Total Revenues 562,508 568,180 142,020 568,080
Total Resources 703,824 728,712 142,020 745,040
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 4,984 20,903
Total Expenditures 526,864 569,983 265,195 566,281
Net Income 35,644 (1,803) (123,175) 1,799
Working Capital 176,960 158,729 (123,175) 178,759
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R55JCO21 City of Kent 4/1 6/201 4 84.56:14
Fiscal Year: 14 Period: 3 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 39,550,608- 30,764,202.78- 4,477.25 30,759,725.53- 8,790,882.47- 77.77
Charges for Services 72,963- 102,002.18- 422.69- 102,424.87- 29,461.87 140.38
Miscellaneous Revenues 25,162,372- 16,972,605.02- 104,954.02- 17,077,559.04- 8,084,812.96- 67.87
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 118,178,856- 95,436,468.51- 219,773.09- 95,656,241.60- 22,522,614.40- 80.94
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 80,000 746.39 746.39 79,253.61 .93
Pedestrian Walkways 366,903 416,108.32 416,108.32 49,205.32- 113.41
Kent-Kangley Pedestrian Improv 414,997 85,711.09 1,812.24 87,523.33 327,473.67 21.09
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 27,588.79 111,222.86 51,222.86- 185.37
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 84,811.98 1,307,664.17 1,242,335.83 51.28
Street Overlay&Misc Capital 246,626 52,951.09 2,628.79 55,579.88 191,046.12 22.54
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 1,234.64- 7,027,643.16 351,452.84 95.24
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 4,520.81 19,774,936.26 102,107.74 99.49
Military/Reith Intersection 30,031 30,031.01 30,031.01 .01- 100.00
272nd Extension (KKto 256th) 7,950,096 6,666,324.60 6,666,324.60 1,283,771.40 83.85
Willis St UPRR/BNRR Grade Sepr 881,627 240,444.86 6,332.81 246,777.67 634,849.33 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 2,623,151.56 240,686.87 2,863,838.43 2,236,161.57 56.15
212th UPRR/BN Grade Separation 116,972 17,903.64 1,321.47 19,225.11 97,746.89 16.44
LID 353 224th-228th Corridor 30,861,440 32,226,251.96 2,484.50 32,228,736.46 1,367,296.46- 104.43
224th-228th (EVH-88th) 11,749,340 1,947,018.79 43,837.28 1,990,856.07 9,758,483.93 16.94
196th Street-East-Mitigation 503,592 822.58 822.58 502,769.42 .16
East Hill Operations Center 3,542,369 1,591,972.04 7,118.02 1,599,090.06 1,943,278.94 45.14
72nd Ave Imps(S.196th-200th) 112,242 123,582.34 11,540.92 135,123.26 22,881.26- 120.39
Central Av(Willis-Green River) 300,000 5,016.03 5,016.03 294,983.97 1.67
224th-228th (88th-94th) 5,000,000 188.55 188.55 4,999,811.45
R55JCO21 City of Kent 4/1 6/201 4 85 56:14
Fiscal Year: 14 Period: 3 Street Capital Projects Fund Page - 2
Budget Prior Years Fiscal YTD Prj to Date Variance %
Total Expenditures 118,178,856 89,823,558.08 439,400.81 90,262,958.89 27,915,897.11 76.38
Ending Balance 5 612 910.43- 21 6627.72 5 393 282.71-
R55JCO21 City of Kent 4/1 6/201 4 86 56:53
Fiscal Year: 14 Period: 3 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- 207,033.63- 3,609,247.11- 308,998.89- 92.11
Charges for Services 44- 43.84- 43.84- .16- 99.64
Miscellaneous Revenues 1,576,672- 1,597,323.94- 70,184.11- 1,667,508.05- 90,836.05 105.76
Operating Transfers In 7,121,134- 5,021,135.35- 15,000.00- 5,036,135.35- 2,084,998.65- 70.72
Total Available Resources 12,637,103- 10,041,722.43- 292,217.74- 10,333,940.17- 2,303,162.83- 81.77
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 9,693.00 13,693.00 1,286,307.00 1.05
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 5,598.95 476,491.27 38,381.73 92.55
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 820,592 444,581.46 138.11 444,719.57 375,872.43 54.19
Eagle Scout Projects 212,377 210,466.27 6,889.91 217,356.18 4,979.18- 102.34
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 40,969.23 897,650.79 767,073.21 53.92
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 19,981.84 78,316.86 41,683.14 65.26
Urban Forestry Plan 391,305 355,273.19 15,505.57 370,778.76 20,526.24 94.75
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 7,276,056.07 101,660.14 7,377,716.21 5,259,386.79 58.38
Ending Balance 2 765 666.36- 190 557.60- 2 956 223.96-
R55JCO21 City of Kent 4/1 6/201 4 87 57:20
Fiscal Year: 14 Period: 3 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- 42.55- 180,345.12- 180,345.12
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- 42.55- 109,119,393.46- 5,094,980.85- 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- 42.55- 198 945.44-
R55JCO21 City of Kent 4/1 6/201 4 88 57:42
Fiscal Year: 14 Period: 3 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- 128,045.42- 10,485,758.01- 1,046,611.99- 90.92
Total Available Resources 11,533,653- 10,358,996.01- 128,045.42- 10,487,041.43- 1,046,611.57- 90.93
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 3,469.68 2,606,318.90 951,154.10 73.26
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 12,357.12- 2,170,651.34 .34- 100.00
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 5,475.00 5,475.00 93,030.00 5.56
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 8,658.00 277,664.25 157,664.25- 231.39
Laptop 4,969.11 4,969.11 4,969.11-
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 3,570.00 3,570.00 2,430.00 59.50
System Services 38,388 25,030.50 25,030.50 13,357.50 65.20
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 2,528.89 432,290.99 109,090.99- 133.75
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 11,342.72- 9,619,032.88 1,914,620.12 83.40
Ending Balance 728 620.41- 139 388.14- 868 008.55-
R55JCO21 City of Kent 4/1 6/201 4 89 58:09
Fiscal Year: 14 Period: 3 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 6,130.50 6,595.50 28,404.50 18.84
Total Expenditures 8,877,922 7,687,376.14 6,130.50 7,693,506.64 1,184,415.36 86.66
Ending Balance 1 190 545.87- 613050 1 184 415.37-
R55JCO21 City of Kent 4/1 6/201 4 9CD58:32
Fiscal Year: 14 Period: 3 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- 3,102.72- 2,933,078.82- 2,161,430.18 380.11
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- 770,124.00- 39,938,913.69- 2,231,476.31- 94.71
Total Available Resources 85,717,690- 87,377,129.83- 773,226.72- 88,150,356.55- 2,432,666.38 102.84
Water Comp Plan Update 2007 681,288 681,287.52 681,287.52 .48 100.00
Water Conservation Plan 475,193 493,435.93 397.00 493,832.93 18,639.93- 103.92
Water Unallocated Projects 3,389,577 3,389,577.00
Jenkins Creek Bridge 50,000 50,000.00
Rock Creek Mitigation Projects 935,000 212,616.29 9,862.22 222,478.51 712,521.49 23.79
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 102,534 5,572.55 5,572.55 96,961.45 5.43
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
277th Transmission Main 50,000 50,000.00
Misc Water Improvements 5,640,752 5,070,159.02 16,149.93 5,086,308.95 554,443.05 90.17
Additional Water Source Dev 1,470,476 1,056,022.10 1,056,022.10 414,453.90 71.81
Well Head Protection 779,627 179,657.18 179,657.18 599,969.82 23.04
Security Improvement per VA 92,362 17,730.21 17,730.21 74,631.79 19.20
East Hill Pressure Zone 4,703,686 1,493,649.18 288,131.56 1,781,780.74 2,921,905.26 37.88
Impoundment Reservoir 2,126,362 2,126,361.78 2,126,361.78 .22 100.00
West Hill Reservoir 50,000 50,000.00
Reservoir Recoding/Scope 200,000 200,000.00
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 7,177.83 632,591.00 102,409.00 86.07
Clark Springs Sourcelmprvmnts 37,419 42,003.53 42,003.53 4,584.53- 112.25
Landsburg Mine 675,016 333,602.16 1,545.43 335,147.59 339,868.41 49.65
Clark Springs HCP 237,722 221,235.25 221,235.25 16,486.75 93.06
Hydrant Replacement 2005 128,304 53,304.12 12,340.87 65,644.99 62,659.01 51.16
Large Meter/Vault Replace 2008 256,886 156,886.05 9,396.85 166,282.90 90,603.10 64.73
BNSF Grade Separation 782,124 777,124.00 777,124.00 5,000.00 99.36
256thlmps(KentKangley-116th) 300,000 58,561.60 120,353.89 178,915.49 121,084.51 59.64
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
R55JCO21 City of Kent 4/1 6/201 4 91:58:32
Fiscal Year: 14 Period: 3 Water Fund Page - 2
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Total Expenditures 85,717,690 65,389,075.98 465,755.42 65,854,831.40 19,862,858.77 76.83
Ending Balance 21 988 053.85- 30 4471.30- 22 295 525.15-
R55JCO21 City of Kent 4/1 6/201 4 92.58:56
Fiscal Year: 14 Period: 3 Sewerage Fund Page - 1
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Intergovernmental 37,831,268- 18,466,757.84- 882,381.72- 19,349,139.56- 18,482,128.44- 51.15
Charges for Services 6,268.96- 45.66- 6,314.62- 6,314.62
Miscellaneous Revenues 725,975- 808,353.25- 1,561.78- 809,915.03- 83,940.03 111.56
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- 135,000.00- 46,542,572.21- 6,073,415.79- 88.46
Total Available Resources 104,935,499- 79,451,220.06- 1,018,989.16- 80,470,209.22- 24,465,289.78- 76.69
NPDES Permit 3,547,335 2,864,869.50 4,761.40 2,869,630.90 677,704.10 80.90
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 1,655,940.07 262,221.33 1,918,161.40 211,838.60 90.05
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 25,292.80 6,343,316.69 1,106,683.31 85.15
Mill Ck/James St. Pump Station 5,631,897 4,392,628.05 31,221.18 4,423,849.23 1,208,047.77 78.55
Upper Mill Creek Dam 3,035,000 399,962.00 33,380.77 433,342.77 2,601,657.23 14.28
GRNRA Pump Station 1,000,000 89,660.70 89,660.70 910,339.30 8.97
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 3,181.02 2,279,012.65 110,987.35 95.36
Downey Farmstead 550,000 487,370.70 7,074.85 494,445.55 55,554.45 89.90
Bauer Property 310,000 149,914.94 1,260.29 151,175.23 158,824.77 48.77
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 12,979,729.79 123,376.89 13,103,106.68 1,026,310.32 92.74
Upper Russell Road Levee Impr. 3,853,121 2,296,510.29 65,830.96 2,362,341.25 1,490,779.75 61.31
Lower Russell Rd Levee-S231st 1,850,000 1,052,953.31 22,940.58 1,075,893.89 774,106.11 58.16
Lowest Russell Rd-Van Dorens 790,000 196,860.12 11,508.23 208,368.35 581,631.65 26.38
Boeing Levee Improvements 4,190,000 3,585,083.51 38,025.38 3,623,108.89 566,891.11 86.47
Briscoe Levee Improvements 12,940,000 1,999,913.82 153,514.99 2,153,428.81 10,786,571.19 16.64
Desimone Levee Improvements 6,900,000 596,418.94 33,429.60 629,848.54 6,270,151.46 9.13
Green River Sandbag Removal 193,541 777,079.87 2,414.52 779,494.39 585,953.39- 402.75
County Road 8 500,000 12,855.52 13,128.04 25,983.56 474,016.44 5.20
Valley Channel Rehabilitation 500,000 43,779.48 43,779.48 456,220.52 8.76
R55JCO21 City of Kent 4/1 6/201 4 93 58:56
Fiscal Year: 14 Period: 3 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 1,319.88 1,674,294.88 382,102.12 81.42
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 87,870.35 299,691.70 299,691.70-
224th-228th Corridor 2,004,580 1,516,197.43 2,565.15 1,518,762.58 485,817.42 75.76
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 830,958 111,247.11 111,247.11 719,710.89 13.39
Kentview Sewer Interceptor 275,044 274,130.53 118.68 274,249.21 794.79 99.71
Skyline Sewer Interceptor 20,000 10,600.31 13,770.32 24,370.63 4,370.63- 121.85
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) 100,000 8,173.08- 11,515.15 3,342.07 96,657.93 3.34
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 1,087,085.18 69,550,053.73 35,385,445.27 66.28
Ending Balance 10 988 251.51- 6809602 10 920 155.49-