HomeMy WebLinkAboutCity Council Committees - Operations - 07/01/2014 •
KEN T
WASH NOTON
Operations Committee Agenda
Councilmembers: Bill Boyce * Dana Ralph * Les Thomas, Chair
July 1, 2014
4:00 p.m.
Item Description Action Speaker Time Page
1. Approval of Minutes dated June 3, 2014. YES 1
2. Approval of Check Summary YES
Reports 5/16/2014 through 5/31/2014
And 6/1/2014 through 6/15/2014.
3. Temporary (term limited) staff-Authorize. YES T. LaPorte 5 Min 3
4. Neighborhood Council Matching Grant YES T. Azzola 5 Min 7
Communication Budget
5. 2014 Mid-year Budget Adjustment — YES B. Wolters 5 Min 9
Economic & Community Development
6. Budget Request Electronic Monitoring YES K. Thomas 5 Min 13
Equipment Leasing
7. Public Safety Bond Ordinance — Authorize YES T. Brubaker 5 Min 15
8. April Financial Report (INFORMATION NO P. Barry 5 Min 29
ONLY).
Unless otherwise noted, the Operations Committee meets at 4:00 p.m. on the first and third Tuesday of each
month. Council Chambers East, Kent City Hall, 220 4th Avenue South, Kent, 98032-5895. Dates and times are
subject to change. For information please contact Satwinder Kaur at (253) 856-5705.
Any person requiring a disability accommodation should contact the City Clerk's Office at (253) 856-
5725 in advance.
For TDD relay service call the Washington Telecommunications Relay Service at
1-800-833-6388.
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KENT
WASHINGTON
OPERATIONS COMMITTEE MINUTES
June 3, 2014
Committee Members Present: Les Thomas, Chair, Bill Boyce and Dana Ralph.
The meeting was called to order by L. Thomas at 4:01 p.m.
1. APPROVAL OF MINUTES DATED MAY 20, 2014.
D. Ralph moved to approve the Operations Committee minutes dated May 20, 2014.
B.Boyce seconded the motion, which passed 3-0.
2. APPROVAL OF CHECK SUMMARY REPORTS DATED 5/1/2014 THROUGH
5/15/2014.
B. Boyce moved to approve the check summary reports dated 5/1/2014 through
5/15/2014. D. Ralph seconded the motion and it passed 3-0.
3. IT MULTIMEDIA &ACCOUNTING TECHNICIAN POSITION - AUTHORIZATION.
M. Carrington, IT Director requested the committee members to move Graphic Designer and Print
Technician positions to full time. He also requested the approval for a fulltime Accounting
Technician position to support the department.
Currently, The Graphic Designer and the Print Technician are being utilized as fulltime and the
department is paying overtime cost for the employees. It is cost effective to move them to the full
time positions.
Accounting Technician job duties are currently being performed by the Admin coordinator so this
new position will help alleviate her work load. And she will be able to focus on the admin duties.
D. Ralph moved to authorize an increase to the existing Multimedia Print
Technician and Multimedia Graphics Designer positions to 1.00 FTE each, and
establish a new Accounting Technician position subject to terms and conditions
acceptable to the Human Resources and Information Technology Director. B. Boyce
seconded the motion, which passed 3-0.
4. MICROSOFT PRODUCT LICENSING — 2014 ENTERPRISE AGREEMENT.
M. Carrington presented the three year Enterprise License Agreement with Microsoft through a
Value Added Reseller for Microsoft software products. The agreement is a renewal to use Microsoft
software on desktop computers, mobile devices and servers. To align the Enterprise License
Agreement timeframe with the City's Biennial budget cycle, this agreement covers the last 8
months of 2014, plus the next biennial budget cycle.
B. Boyce moved to authorize the Mayor to execute all documents necessary to
enter into a two year and eight month contract with CompuCom Systems, Inc.,
the reselling agent for Microsoft Inc., to renew the Microsoft Enterprise Software
Agreement, and to ratify all acts consistent with this motion. D. Ralph seconded
them motion and it passed 3-0.
z
5. PRINT SHOP COPIER/ MFD REPLACEMENT.
D. Drake mentioned that the print shop copiers being used at the moment are 9 years old, so we
need to purchase two Konica-Minolta Multifunction Copier/Printer Devices.
D. Ralph moved to authorize the Mayor to sign all documents necessary to
purchase two Konica-Minolta Multifunction Printing Devices not to exceed
$124,000 plus applicable taxes and fees, and to enter a maintenance agreement
subject to terms and conditions acceptable to the City Attorney and Information
Technology Director. B. Boyce seconded them motion and it passed 3-0.
The meeting was adjourned at 4:36 p.m. by L. Thomas.
� ('� tYtll�l'Y'j " .y
Satwinder Kaur
Operations Committee Secretary
3
PUBLIC WORKS DEPARTMENT
Tim LaPorte, Director
ISI� T Phone: 253-856-5500
WASH IN oro x Fax: 253-856-6500
Address: 400 Gowe St
Kent, WA. 98032-5895
DATE: July 1, 2014
TO: Operations Committee
FROM: Tim LaPorte, Public Works Director
SUBJECT: Temporary (term limited) staff
MOTION: Authorize the Public Works Department to hire term-limited employees
in three areas, a term-limited, full-time inspector (NR35) for a period of two
years or less to be funded out of permit revenue allocated to Public Works and
establishing the budget for same; four term limited maintenance workers (two
MW 2's; one MW 3 and one MW 4) to work on sidewalk or walking path projects;
and a term limited commute trip reduction coordinator position, NR 32, temporary
to full time, to be paid for out of grant funds allocated for this purpose.
SUMMARY:
Inspector Position:
Currently with the high number of permits received and the development activity taking
place both ECD and Public Works are overwhelmed with activity. Permits and revenue
exceed our ability to staff and provide necessary inspections for the development work. We
have had difficulty retaining qualified staff in this area and would like to recruit using a
term limited position with benefits.
Maintenance Workers:
A goal of the city has been to restore existing sidewalks which have been greatly damaged
by street trees. In addition there are miles of other areas where no sidewalks or walking
paths exist for our pedestrians. A crew would be dedicated to this purpose with funds
allocated each year by Council. Currently, there are enough funds allocated to keep a
(sidewalk) crew of 4 busy for a year. By making the positions term limited with benefits we
are more likely to attract experienced candidates who can perform this type of work with
limited additional training.
Commute Trip Reduction (CTR) position:
Currently, the city receives grants from the state for the CTR work which we are not able to
spend primarily because staffs are unable to dedicate sufficient time to this effort.
Accordingly, the fund has built up a reserve balance. This funding must be used for CTR
activities in order to bill the grant agency. A term limited (part time to full time) benefitted
position would relieve existing staff pressure.
EXHIBITS: Memo explaining CTR requirements and brief history
4
BUDGET IMPACT: The term limited inspector position would be paid out of permit
revenues allocated to Public Works. If the permit revenues decline and cannot support the
allocated position the position will be eliminated.
The four maintenance worker positions would be paid out of funds dedicated for sidewalks
or walking paths to be reallocated by Council each year.
The CTR position would be funded exclusively out of grants received for this purpose from
the State and/or Federal government.
5
Commute Trip Reduction Position (Part time to Full time (Term
Limited) Proposal
Background Information
The CTR law is incorporated into the Washington State Clean Air Act and has been
in place since 1991. The City of Kent adopted its CTR ordinance (Ordinance No.
3474) in 1993. The City acts as a liaison between the business community and the
county, regional, and state transportation authorities. The law was put in place to
reduce traffic congestion, increase air quality, and decrease fuel consumption.
Currently, the City's CTR program serves 35 worksites including: the King County
Regional Justice Center, Boeing, REI, Starbucks Roasting Plant, Oberto Sausage
Co., and the Kent School District, to name a few. We use this grant as an
opportunity to support the business community.
Requirements
• The City is required to implement an approved administrative work plan in
addition to our local CTR plan and to comply with all provisions of the city
ordinance.
• Affected businesses are required to appoint an on-site employee
transportation coordinator, attend regular trainings, survey employees, and
conduct annual reports.
• There are a number of database, contract, and reporting requirements
required by the grant. All of these mandates require oversight.
Commute Trip Reduction Grant:
• This grant program has been funded by the State since 1993.
• For the 2013-2015 biennium the grant was funded $106,007 ($53,000/year)
• CTR is a reimbursable grant. For this biennium, we have billed the State
$27,261. $78,746 is available to be billed between now and June 30, 2015.
• In future years, we anticipate that we will continue to receive a minimum of
$50K/year; nevertheless, the grant requires legislative action. It is not a
guaranteed funding source.
• South King County is likely to receive an additional $270K in Federal
Funding* in 2015 for regional Transportation Demand Management
programs. Staff time is an eligible expense.
• The Public Works CTR account has reserves that have been built up over the
years. The current CTR fund balance is $120,063
• This position is recommended at a NR32. Further review would be made
Human Resources of the level if approved.
*CMAQ Grant, the States TDM program received the 3rd highest Score in the Regional Funding Competition.
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OFFICE OF THE MAYOR
Suzette Cooke, Mayor
Phone: 253-856-5700
�IKENT Fax: 253 856 6700
WA S A I N°-0 N Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
DATE: July 1, 2014
TO: Chair Les Thomas and Operations Committee members
FROM: Toni Azzola, Neighborhood Program Coordinator
THROUGH: Tom Brubaker, Interim Chief Administrative Officer
SUBJECT: Neighborhood Council Matching Grant Communication Budget
MOTION: Move to authorize the council to approve an amount of $5,800 for the
Neighborhood Program Matching Grant Communication budget which supports
recognized Neighborhood Councils in their communication efforts.
SUMMARY: Access to the Neighborhood Matching Grant Program is one of the
benefits of being a recognized Neighborhood Council. The Matching Grant Program
provides funds, on a competitive basis, to recognized Neighborhood Councils to
help enhance the livability of their communities via improvement projects, events
and communication. Neighborhood Councils match funds through volunteer time
calculated at $14.00 an hour, cash, or in-kind donations.
Communication grants provide for development of communication materials to
relay information about what is happening in the City and in neighborhoods. The
funds offset the cost of website hosting, printing, mailing, electronic distribution
and development of newsletters, flyers or posters.
The standard of support for communication funds is $1.00 per household contacted
each year. Example: If a neighborhood council has 100 homes, and each
household is contacted, the council would be eligible to apply for $100 a year in
grant funds.
Since 2007, as many as 10 neighborhood councils have utilized the grant program
on an annual basis.
2007 - $2 547 2008 — $5 022 2009 - $5 163 2010 - $5 586
2011 - $4 070 2012 - $6 063 2013 - $5 233
BUDGET IMPACT: $5,800.00 from the Neighborhood Program Fund
8
BACKGROUND: The City's Neighborhood Program fosters better communication
among residents and with city government. The program provides an avenue for
residents to work together to enhance the livability of their neighborhoods.
9
ECONOMIC and COMMUNITY DEVELOPMENT
Ben Wolters, Director
PLANNING DIVISION
ENT Fred N Satterstrom, AICP, Planning Director
K N ro Charlene Anderson, AICP, Planning Manager
WASH IPhone: 253-856-5454
Fax: 253-856-6454
Address: 220 Fourth Avenue S.
Kent, WA 98032-5895
DATE: July 1, 2014
TO: Kent City Council Operations Committee
FROM: Ben Wolters, Economic & Community Development Director
RE: 2014 Mid-year Budget Adjustment — Economic & Community Development
MOTION: Recommend Council to authorize a mid-year adjustment to the 2014 budget
in the Economic &Community Development Department for $169,064.68.
BACKGROUND: I would like to request supplemental budget to increase staffing in the
Economic and Community Development (ECD) Department for the balance of 2014.
Currently, ECD is in the midst of the biggest year of building and development permits
measured by building valuation in the history of the City of Kent. As of the end of May,
we are already exceeding the projected permit revenue in this year's budget by over $1
million. I anticipate that revenue from permit fees will continue climbing to over $1.5
million over budget by year end.
Permit activities for larger commercial building projects and land development projects
such as plats, for which reviews are more complex and time intensive, have increased
by a third. While this year is unprecedented in building value due to the Amazon
project, the next four years look to see continued commercial and residential
development for Kent as the Seattle and Puget Sound region's economy and key sectors
continue to drive jobs and investment.
In addition to permitting, public disclosure requests to ECD and the Public Works
Department (for which ECD staff does much of the fulfillment) driven by due diligence
research by builders and developers and occasional litigation, has increased
dramatically. These requests, which are more like research and document compiling
projects, are straining the departments' limited administration and Information
Technology resources, taking them away from permitting and economic development
support.
10
To date, staff have stepped up and managed the dramatically increased workload
through overtime, weekend and evening hours, continuous improvement in permit
processes (the department just completed its 2nd LEAN workshop), deferring economic
development and planning projects, and allowing permit timelines to grow for some
categories of permits and projects. For example, Plat and Short Plat applications and
Engineering Review is running about 6 to 8 weeks behind, with more challenging
projects that have more complex environmental, easement, and financial guarantee
review are being delayed even longer. Building reviews are running 7 to 14 days behind
at times and the division has almost exhausted its $10,000 overtime budget.
This approach to manage the workload is unsustainable for the balance of the year and
in the long term without additional resources or further lengthening and delaying permit
reviews and public disclosure requests, slowing down building projects throughout the
city.
Below are my requests for additional funds to hire both additional temporary and
permanent positions in 2014. This list is prioritized in order and set in two groups. The
1st group is temporary additional funds needed now and the second group is a
permanent new position that I propose to hire by September in advance of requesting
them as part of ECUs proposed 2015-16 biannual budget. That budget request will
include other proposed staff positions as well.
Proposed new temporary funding and positions for the remainder of 2014.
Total: $132,100
• $20,000 added to the overtime budget for the Building Services division.
The existing overtime budget for 2014 of $10,165 has been nearly exhausted by the
division's plans examiners to keep up with the permit volume. Looking ahead, we
expect this volume to continue for the plans examiners and to increase significantly for
building inspectors as the projects that have been approved over the past six months
move into construction during the next six months. Note that overtime is voluntary
under the AFSCME contract. Overtime as a strategy to keep up with building permit
workload is not sustainable in the long term.
• $26,000 to hire a temporary engineering technician at $25/hr. for six
months in the Development Engineering Division. Civil Engineering review for new
housing developments and commercial development is where ECD has seen the greatest
increase in workload and delays in project review (delays are 4 to 8 weeks depending on
the project). This temporary position will allow the division to reduce the backlog and
get caught up while still keeping up with new housing plat applications and large
commercial projects such as the Amazon project, Grandview, Tarragon's Phase 3,
Riverview, Naden, Clark Lake Shops Property and others.
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• $9,100 to extend the development engineering intern through the end of
the year. The development engineering intern position is currently slated for 3 months
from June through August. Extending the position through the end of the year full time
would help the division catch up and stay up with anticipated workload.
• $7,500 to extend the part-time planning intern position for the remainder
of 2014. The Planning Division's part time intern will start this week and will work until
mid-September using existing funds. The additional funding would carry the position
(part-time) through the end of the year. The intern will assist the Planning Services
Division with minor permitting as well as research on long-range planning projects,
freeing up planners to tackle the review work for the significant increase in new home
plats and priority planning projects such as Tarragon's Phase 3, Riverbend, Clark Lake
Shops property and others.
• $10,000 for administrative staff temporary help from July through
September. The administrative staff for the department is going through significant
turnover due to three retirements in recent months. Two of the positions are going
through the hiring process and a third will next month. As the positions are filled,
having additional temp administrative support during the training period for those
positions will help the department keep up with the volume of permits, legislative and
planning commission meetings, public disclosure requests, and economic development
projects.
• $40,000 for an on-call professional engineering and/or survey and
easement review consultant to assist Development Engineering and Public
Works with permit review activities. We are still evaluating whether we can find
available expertise that would fit in effectively with the City's expectations for quality
and effective review. Having the funds available to do so will help us recruit professional
contract staff.
• $19,500 to hire a temporary Administrative Secretary I .6 (three days a
week) part-time position in Planning from September through December 2014.
With the increased permitting activity driven by the economic climate and public records
request driven by due diligence research by builders and developers and occasional
litigation. These requests, which are more like research and document compiling
projects, are straining the departments' limited administration staff taking them away
from permitting and economic development support.
Proposed new permanent position for 2014 and beyond. Total: $36,964.68 for
balance of 2014, $110,894.04 for 2015.
In addition to the temporary resources requested above, I propose to hire in advance
one of the four permanent positions the department will be requesting for the 2015-
2016. This position is needed in both the short and long term to sustain the
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department's ability to manage the permitting and review workload expected in the
coming years. Filling this position in September will help with catching up on existing
workload and get a head start for 2015, improving permitting and review timelines.
• $36,964.68 to hire in advance an Engineering Technician III for September
through December of 2014 for the Development Engineering Division. The 2015
request for this permanent position would be $110,894.04.
I look forward to discussing the Department's request and how we can best move
forward with new resources to serve the resurgent growth of residential and commercial
building and real estate investment in Kent.
BUDGET IMPACT: Yes, in 2014 City Budget Mid-Year Adjustment
EXHIBITS: None
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POLICE ADMINISTRATION
Kenneth E.Thomas
440 Chief of Police
220 Fourth Ave. So.
N.147KEN T Kent, WA 98032-5895
WA S H IN G-o N Fax: 253-856-6802
Phone: 253-856-5800
DATE: July 1, 2014
TO: Kent City Council Operations Committee
FROM: Ken Thomas, Chief of Police
THROUGH: Tom Brubaker, Interim Chief Administrative Officer
SUBJECT: Budget Request Electronic Monitoring Equipment Leasing
MOTION: I move to recommend Council approve the budget in an amount
not to exceed $237,535 for electronic monitoring equipment leasing
payment for December 2013 and prior.
SUMMARY: Since 1992 the City of Kent Police Department and the Washington
Association of Sheriffs and Police Chiefs (WASPC) have operated under a contract
wherein WASPC has provided certain electronic home monitoring ("EHM")
equipment for use by the Kent Corrections Facility for a fee. Recently, WASPC
advised the City that some time ago WASPC stopped billing the City for amounts
due under the contract. As a result of not being billed, the City did not make
payments to WASPC. This occurred for a period of at least six years. As a result,
for at least six years, the City received equipment for use in its EHM program, but
did not pay for it.
The City Attorney's Office reviewed this matter and determined that the City was in
a poor position to refuse payment for the benefits received over the four year
period. While it was determined that the original amount owed was $301,871.50
plus $11,035.43 in taxes for a total of$312,906.93. The City Attorney's Office was
able to negotiate this amount down to $237,535. This payment settles all amounts
owed under the EHM contract and will bring the City up to date on payments due
WASPC.
BUDGET IMPACT: $237,535 from available fund balance in the General Fund.
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15
POLICE DEPARTMENT
� Ken Thomas, Chief of Police
� T Phone: 253-856-5800
WASH INGrox Fax: 253-856-6802
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
DATE: July 1, 2014
TO: Operations Committee
FROM: Ken Thomas, Chief of Police
SUBJECT: Public Safety Bond Ordinance - Authorize
Motion: Move to adopt an ordinance providing for an election to authorize the
City to issue general obligation bonds not to exceed $34,000,000 to construct
and equip a new police headquarters and related training facilities, and to levy
excess property taxes to pay the bonds.
SUMMARY: The City of Kent, Washington (the "City") currently owns and operates a
former library, which was remodeled over 20 years ago to serve as a short-term location
for the City's police headquarters.
When the city remodeled the library for this public safety building in 1991, the city
planned to accommodate approximately 85 officers. Now, the City's current police force
includes 144 commissioned officers with planned growth to approximately 160 officers by
2017. These commissioned officers do not include any of the staff that operate the city's
municipal jail, nor do they include administrative staff, police records specialists, or
evidence custodians and technicians.
Because of limited space availability, police officers, detectives, and support staff are
scattered among 4 different buildings. In the current police station, police officers do not
have enough locker space; there is insufficient room to store gear, including life-
protecting equipment such as bullet-proof vests; the "ready room" space for SWAT and
special forces mobilization is too small to adequately prepare for safety missions; training
rooms are undersized; the briefing room for oncoming police shifts is too small to
accommodate the staffing and briefing for special operations; officers and support staff
are stacked 2-3 persons per cubicle; and even broom closets have been converted to
office space.
This overflow of staffing and separation of police department personnel among four
different locations significantly impedes good communication. This particularly affects
one of the department's most important public safety initiatives, "Intelligence Led
Policing," which is a key strategy to effectively address crime and quality of life issues in
Kent. Intelligence Led Policing is an innovative, best practices model that utilizes
16
intelligence and data from citizens, informants, police reports, and calls for service to
deploy police resources to high crime areas and to focus on high impact offenders. Crime
trends, community concerns and quality of life issues can be quickly identified and
resources mobilized when this information is known. This model provides for a safer
community when officers, detectives and crime prevention staff can effectively
communicate. A single location where police staff can work together and meet on a
frequent basis leads to an improved ability to solve crimes.
The Kent City Jail is an older facility that houses offenders that pose a risk to our
community. An estimated 50% of the inmates have diagnosed mental health issues. The
current jail does not have the mental health crisis cell capacity to effectively and safely
secure the mentally ill and those in personal crisis. Passage of the bond would enable the
city to construct additional crisis cells. Also, the city would replace wiring and plumbing
within the jail facility, extending its life for about 30 more years.
The city needs to double the size of its twenty-five year old firearms training facility to
provide realistic training scenarios using current best practices for critical incidents,
including situations involving active shooters.
The City desires to address the insufficient capacity, crowding and inefficiencies of its
current facility through the construction of new police headquarters on the site of the
temporary location, together with related training facilities and other improvements (the
"Public Safety and Training Facilities").
To finance costs of the Public Safety and Training Facilities it is deemed necessary and
advisable that the City issue and sell its unlimited tax general obligation bonds in the
aggregate principal amount of not to exceed $34,000,000 (the "Bonds"), to be paid from
an excess property tax levy.
Exhibit: Ordinance
Budget Impact:
17
ORDINANCE NO. _
AN ORDINANCE of the City Council of the
City of Kent, Washington, providing for the
submission to the qualified electors of the City at
an election to be held on November 4, 2014, of a
proposition authorizing the City to issue its general
obligation bonds in the aggregate principal amount
of not to exceed $34,000,000 to construct and
equip new public safety and officer training
facilities, and levy excess property taxes to pay
the bonds.
RECITALS
A. The City of Kent, Washington (the "City") currently owns and
operates a former library, which was remodeled over 20 years ago to
serve as a short-term location for the City's police headquarters.
B. At the time the City's police department moved its
headquarters to this location, the department included approximately 85
officers.
C. When the City remodeled the library for this public safety
building in 1991, the City planned to accommodate approximately 85
officers. Now, the City's current police force includes 144 commissioned
officers with planned growth to approximately 160 officers by 2017.
These commissioned officer numbers do not include any of the staff that
1 Public Safety
Bond Ordinance
18
operates the Kent City Jail, nor do they include administrative staff,
police records technicians, or evidence custodians and technicians.
D. Because of limited space availability, police officers,
detectives, and support staff are scattered among four different
buildings. In the current police station, police officers do not have
enough locker space; there is insufficient room to store gear, including
life-protecting equipment such as bullet-proof vests; the "ready room"
space for SWAT and special forces mobilization is too small to adequately
prepare for safety missions; training rooms are undersized; the briefing
room for oncoming police shifts is too small to accommodate the staffing
and briefing for special operations; officers and support staff are stacked
two or three persons per cubicle; and even broom closets have been
converted to office space.
E. This overflow of staffing and separation of police department
personnel among four different locations significantly impedes good
communication. This particularly affects one of the department's most
important public safety initiatives, "Intelligence Led Policing," which is a
key strategy to effectively address crime and quality of life issues in
Kent. Intelligence Led Policing is an innovative, best practices model
that utilizes intelligence and data from citizens, informants, police
reports, and calls for service to deploy police resources to high crime
areas and to focus on high impact offenders. Crime trends, community
concerns and quality of life issues can be quickly identified and resources
mobilized when this information is known. This model provides for a
safer community when officers, detectives and crime prevention staff can
effectively communicate. A single location where police staff can work
together and meet on a frequent basis leads to more effective
communication and an improved ability to solve crimes.
F. The Kent City Jail is an older facility that houses offenders
that pose a risk to our community. An estimated 50% of the inmates
2 Public Safety
Bond Ordinance
19
have diagnosed mental health issues. The current jail does not have the
mental health crisis cell capacity to effectively and safely secure the
mentally ill and those in personal crisis. Passage of the bond would
enable the city to construct additional crisis cells. Also, the city would
replace wiring and plumbing within the jail facility, extending its life for
about 30 more years.
G. The city needs to double the size of its twenty-five year old
firearms training facility to provide realistic training scenarios using
current best practices for critical incidents, including situations involving
active shooters.
H. The City desires to address the insufficient capacity,
crowding, impediments to effective communication, inefficiencies and
other short-comings of the short-term location through the construction
of new police headquarters on the site of the temporary location,
together with related training facilities and other improvements (the
"Public Safety and Training Facilities").
I. To finance costs of the Public Safety and Training Facilities it
is deemed necessary and advisable that the City issue and sell its
unlimited tax general obligation bonds in the aggregate principal amount
of not to exceed $34,000,000 (the "Bonds").
J. The Constitution and laws of the State of Washington provide
that the question of whether such Bonds may be issued and sold for such
purposes and taxes levied to pay such Bonds must be submitted to the
qualified electors of the City for their ratification or rejection.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
3 Public Safety
Bond Ordinance
20
ORDINANCE
SECTION 1, - FINDINGS. The City Council hereby finds that the
best interests of the residents of the City require the City to design,
construct, improve, furnish, and equip the Public Safety and Training
Facilities as identified in Exhibit A, which is incorporated herein by this
reference, at the time, in the order and in the manner deemed most
necessary and advisable by the City Council. The total cost of the Public
Safety and Training Facilities is expected to not exceed $34,000,000.
The cost of all necessary appraisals, negotiation, closing,
architectural, engineering, financial, legal and other consulting services,
inspection and testing, demolition, administrative and relocation expenses
and other costs incurred in connection with the foregoing capital
improvements shall be deemed a part of the capital costs of such
improvements. Such improvements shall be complete with all necessary
equipment and appurtenances.
The City Council shall determine the exact specifications for the
Public Safety and Training Facilities, and the components thereof, as well
as the timing, order and manner of completing the components of the
Public Safety and Training Facilities. The City Council may alter, make
substitutions to, and amend such components as it determines are in the
best interests of the City and consistent with the general descriptions
provided herein. The City Council shall determine the application of
moneys available for the various Public Safety and Training Facilities so as
to accomplish, as nearly as may be, all of the Public Safety and Training
Facilities.
If the City Council shall determine that it has become impractical to
design, construct, improve, renovate, acquire, or equip all or any
component of the Public Safety and Training Facilities by reason of
changed conditions, incompatible development, costs substantially in
4 Public Safety
Bond Ordinance
21
excess of the amount of Bond proceeds or tax levies estimated to be
available, or acquisition by a superior governmental authority, the City
shall not be required to provide such component or components. If all of
the Public Safety and Training Facilities have been constructed or acquired
or duly provided for, or found to be impractical, the City may apply the
Bond (as defined in Section 2) proceeds (including earnings thereon) or
any portion thereof to other public safety capital purposes or to the
redemption of the Bonds as the City Council, in its discretion, shall
determine.
In the event that the proceeds from the sale of the Bonds, plus any
other money of the City legally available therefor, are insufficient to
accomplish all of the Public Safety and Training Facilities, the City shall use
the available funds for paying the cost of those portions of the Public
Safety and Training Facilities deemed by the City Council most necessary
and in the best interest of the City.
SECTION 2, - AUTHORIZATION OF BONDS. For the purpose of
providing all or a part of the funds necessary to pay the costs of the Public
Safety and Training Facilities, together with incidental costs and costs of
issuance of the Bonds, the City shall issue and sell its unlimited tax
general obligation bonds in the aggregate principal amount of not to
exceed $34,000,000 (the "Bonds"). The Bonds shall be issued in an
amount not exceeding the amount approved by the electors of the City
and not exceeding the amount permitted by the constitution and laws of
the State of Washington. The balance, if any, of the cost of the Public
Safety and Training Facilities shall be paid out of any other legally
available funds. The Bond proceeds (and earnings thereon) shall be used
to pay the costs of the Public Safety and Training Facilities, together with
incidental costs and costs related to the sale and issuance of the Bonds,
and shall not be used for the replacement of equipment or for a purpose
other than a capital purpose.
5 Public Safety
Bond Ordinance
22
SECTION 3, - DETAILS OF BONDS. The Bonds provided for in
Section 2 hereof shall be issued in such amounts and at such time or
times as deemed necessary and advisable by the City Council and as
permitted by law. The Bonds may be issued in one or more series and
shall bear interest payable at a rate or rates authorized by the City
Council. The Bonds shall mature in such amounts and at such times
within a maximum term of 20 years from date of issue of a series, all as
authorized by the City Council and as provided by law. The Bonds shall be
unlimited tax general obligations of the City and, unless paid from other
sources, both principal of and interest on the Bonds shall be payable out of
annual tax levies to be made upon all the taxable property within the City
without limitation as to rate or amount and in excess of any constitutional
or statutory tax limitations. The exact date, form, terms, maturities,
covenants and manner of sale of the Bonds shall be as hereafter fixed by
ordinance or ordinances of the City Council. After voter approval of the
Bond proposition and in anticipation of the issuance of such Bonds, the
City may issue short-term obligations as authorized by chapter 39.50
RCW.
SECTION 4, - BOND ELECTION. It is hereby found that the best
interests of the inhabitants of the City require the submission to the
qualified electors of the City of a proposition authorizing the City to issue
Bonds for the purposes of funding the Public Safety and Training Facilities,
at an election to be held on November 4, 2014. King County Elections, as
ex officio supervisor of elections in King County, Washington, is hereby
requested to assume jurisdiction of and to call and conduct the election to
be held within the City and to submit to the qualified electors of the City
the proposition hereinafter set forth. Such election shall be conducted by
mail.
6 Public Safety
Bond Ordinance
23
The City Clerk is hereby authorized and directed, prior to August 5,
2014, to certify the proposition to the Director of King County Elections,
Washington in substantially the following form:
CITY OF KENT PROPOSITION NO. _
GENERAL OBLIGATION
PUBLIC SAFETY AND TRAINING FACILITIES
BONDS
The City Council of the City of Kent adopted
Ordinance No. __ concerning a proposition for
public safety and officer training facilities. This
proposition authorizes public safety
improvements — constructing and equipping new
police headquarters, improving the firearms
training range, improving the city's jail, and
completing other training and public safety
facilities — to be funded through the issuance of
up to $34,000,000 in city general obligation
bonds, maturing within 20 years, and annual
property tax levies in excess of regular property
tax levies, as needed to repay the bonds
(estimated average levy rate of about 19 cents
per $1,000 assessed value). Should this
proposition be:
APPROVED?..............
REJECTED?...............
7 Public Safety
Bond Ordinance
24
Certification of this proposition by the City Clerk to the Director of
King County Elections, Washington, in accordance with law, prior to the
date of such election, and any other acts consistent with the authority,
and prior to the effective date, of this ordinance, are hereby ratified.
SECTION S. - RATIFICATION. Any act consistent with the authority
and prior to the effective date of this ordinance is hereby ratified and
confirmed.
SECTION 6, - EFFECTIVE DATE. This ordinance shall take effect
five days after its publication as provided by law.
PASSED at a regular open public meeting by the City Council of the
City of Kent, Washington this I't day of July, 2014.
By
Suzette Cooke, Mayor
ATTEST:
Ronald F. Moore, City Clerk
APPROVED AS TO FORM:
PACIFICA LAW GROUP LLP
Bond Counsel
B Public Safety
Bond Ordinance
25
Exhibit A
Public Safety and Training Facilities Project
- design, construct and equip new police headquarters (including removing
the existing police headquarters);
- add cells at City jail, including for inmates with mental health issues, and
replumb and rewire City jail;
- increase capacity of City firearms training range; and
- design, construct and equip related public safety and training facilities.
9 Public Safety
Bond Ordinance
26
CERTIFICATE
I, the undersigned, City Clerk of the City of Kent, Washington, and
keeper of the records of the City Council, DO HEREBY CERTIFY:
1. That the attached Ordinance is a true and correct copy of
Ordinance No. _ of the City (the "Ordinance"), as finally adopted at a
regular meeting of the City Council held on July 1, 2014, and duly
recorded in my office.
2. That said meeting was duly convened and held in all respects
in accordance with law, and to the extent required by law, due and proper
notice of such meeting was given; that quorum of the City Council was
present throughout the meeting and a legally sufficient number of
members of the City Council voted in the proper manner for the adoption
of said Ordinance; that all other requirements and proceedings incident to
the proper adoption or passage of said Ordinance have been duly fulfilled,
carried out and otherwise observed, and that I am authorized to execute
this certificate.
Dated this day of July, 2014.
CITY OF KENT, WASHINGTON
Ronald F. Moore, City Clerk
10 Public Safety
Bond Ordinance
27
CITY OF KENT
OFFICIAL BALLOT
November 4, 2014
INSTRUCTION TO VOTERS: To vote in favor of the following proposition,
place a cross (X) in the square opposite the word "APPROVED?"; to vote
against the following proposition, place a cross (X) in the square opposite
the word "REJECTED?."
CITY OF KENT
11 Public Safety
Bond Ordinance
28
PROPOSITION NO.
GENERAL OBLIGATION
PUBLIC SAFETY AND TRAINING FACILITIES
BONDS
The City Council of the City of Kent adopted
Ordinance No. __ concerning a proposition for
public safety and officer training facilities. This
proposition authorizes public safety
improvements - constructing and equipping new
police headquarters, improving the firearms
training range, improving the city's jail, and
completing other training and public safety
facilities - to be funded through the issuance of
up to $34,000,000 in city general obligation
bonds, maturing within 20 years, and annual
property tax levies in excess of regular property
tax levies, as needed to repay the bonds
(estimated average levy rate of about 19 cents
per $1,000 assessed value). Should this
proposition be:
APPROVED?.............. ❑
REJECTED?............... ❑
P\ov,1\ob,nan,,\Pue1,«af�, El,�-Ord-n-d-
12 Public Safety
Bond Ordinance
29
City of Kent, Washington
Summary Financial Report
4^0
KEN T
WASH IN G T O N
As of April 30, 2014
30
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 2011,2012,2013 and 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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
31
City Of Kent
Monthly Financial Summary
April 2014
General Fund Summary
Using information available through April, ending fund balance is estimated to
increase by 2.3 million and end the year at $11.4 million, which includes:
• General Fund reserves of $8.8 million, or 14.1%
• Contingency for Unanticipated Costs of $1.5 million
• $1.1 million restricted for annexation.
In addition, there is currently $424,000 in the Strategic Opportunities Fund.
Revenues
Overall revenues are currently coming in about $1 million, or 1.3% above budget.
Highlights include:
• Sales Tax and Utility Tax are trending about 1.5% above budget, for a
total of $570,000. Electric Utility Tax is running $100,000 above budget,
largely attributed to the development projects occurring throughout the city.
• Building Permits and Plan Check Fees revenues remain strong, currently
running nearly $420,000 above budget, or 8.7%.
Expenditures
Expenditures are currently trending about $700,000 below budget, or .9%.
32
General Fund Revenues
14,000,000
12,000,000
10,000,000
k,
8,000,000
6,000,000
mm,,, r11E I°"
4,000,000
111°
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 4,028,318 4,583,096 6,001,633 12,637,574 5,770,140 5,127,177 4,543,328 3,817,076 6,124,579 11,804,536 5,172,566 5,895,434
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 4,806,171 4,872,050 6,226,128 11,990,500
+/- 835,678 478,148 (111,465) (815,098)
Put+/- 21.0% 10.9% -1.8% -6.4%
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 4,028,318 8,611,414 14,613,048 27,250,622 33,020,762 38,147,939 42,691,267 46,508,343 52,632,922 64,437,459 69,610,025 75,505,459
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 4,806,171 9,678,221 15,904,350 27,894,849
+/- 835,678 1,313,826 1,202,361 387,263
Put+/- 21.0% 15.7% 8.2% 1.4%
33
General Fund Expenditures
8,000,000
7,000,000
�1�� �/G m"
6,000,000 r 4, °°
i m ✓ll/4'°"' 'lIID, � J/I/ u
/y 4.
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 5,564,541 5,853,266 5,430,856 5,952,922 6,130,228 5,669,440 6,513,731 5,585,932 6,052,700 5,870,509 6,464,110 6,215,990
14 Pct 5,256,687 5,387,773 5,571,867 5,617,149
+/- (307,854) (465,493) 141,011 (335,773)
Put+/- -5.5% -8.0% 2.6% -5.6%
General Fund Expenditures
80,000,000
70,000,000
60,000,000
50,000,000
40,000,000
/ctc,,,
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 5,564,541 11,417,807 16,848,663 22,801,585 28,931,813 34,601,252 41,114,984 46,700,916 52,753,616 58,624,125 65,088,235 71,304,225
14 Pct 5,256,687 10,644,460 16,216,327 21,833,476
+/- (307,854) (773,347) (632,336) (968,109)
Put+/- -5.5% -6.8% -3.8% -4.2%
34
Property Tax
9,000,000
8,000,000 //e77
4 001
7,000,000 �� %, �j'4�
r
6,000,000
5,000,000r-----
�4
4,000,000
3,000,000
2,000,000
1,000,000
,u,.yll,
0 �� 0...... , �� �.........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 7,185,077
+/- 822 (2,679) 321,104 (723,204)
Put+/- 0.0% -1J% 58.2% -9.1%
Property 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 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 8,210,828
+/- 822 (1,857) 319,247 (403,957)
Put+/- 0.0% -1.2% 45.2% -4J%
35
Sales Tax
3,000,000
2,500,000 �111
)P°
i
2,000,000 ?/1/1'tiv �'
ed" %���
1,500 000 �„'
r � �............................
1,000,000
500,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual f�e 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 1,190,680
+/- 179,053 199,034 (39,888) 174,289
pct 16.4% 13.6% -1.6% 17.1%
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 13A1t
�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 6,621,347
+/- 179,053 378,087 338,199 512,488
pct+/- 16.4% 14.8% 6.6% 8.4%
36
Utility Tax
2,500,000
2,000,000
viGGii
.% /� dim
1,500,000
� �dJ
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 1,934,443
+/- (6,732) 93,133 12,140 53,710
Pct+/- -0.3% 5.8% 0.8% 2.9%
Utility Tax
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
Lt//,--�+
�
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 7,330,075
+/- (6,732) 86,401 98,540 152,250
Pct+/- -0.3% 2.3% 1.9% 2.1%
37
Building Permits
350,000
�,dA
300,000
250,000 rr3 //p,
full200 000 �»
n,,... 1� %m
150,000
All,
100,000
50,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual -� 13 Alt
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 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
14P t 197,974 148,496 176,394 241,223
+/- 45,967 (11,851) (34,124) (7,250)
Put+/- 30.2% J.4% -16.2% -2.9%
Building Permits
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Cumulative Budget vs Actual �.-13Ac[
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 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
14P t 197,974 346,469 522,864 764,087
+/- 45,967 34,116 (8) (7,258)
Put+/- 30.2% 10.9% 0.0% -0.9%
38
Plan Check Fees
600,000
5 00,000
400,000
y.,,,
Dig
100,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual .13Ac[
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 181,841 190,940 291,904 145,764 293,145 319,439 165,345 160,581 153,065 186,653 191,967 203,691
14 Bud 162,218 202,780 226,463 239,120 267,864 281,596 208,320 189,727 168,946 168,560 151,439 133,698
14 P t 181,841 561,764 200,524 274,831
+/- 246,068 358,983 (25,938) 35,711
Put+/- 151.7% 177.0% -11.5% 14.9%
Plan Check Fees
3,000,000
2,500,000
yo
2,000,000
1,500,000
1,000,000 /!
500,000
P
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 1,218,960
+/- 19,624 378,607 352,669 388,379
Put+/- 12.1% 103.7% 59.6% 46.8%
Recreation Fees. 39 .
250,000
200,000i
100,000 ��
im-
50,000 r �� 'll/i/i. .. �i7ii� ,��a
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 35,116 102,718 186,024
+/- 25,267 5,074 14,026 (23,960)
put 19.0% 16.9% 15.8% -11.4%
Recreation Fees
1,400,000
1,200,000
1,000,000
800,000 R
600,000
400,000
200,000
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 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 158,329 193,444 296,162 482,186
+/- 25,267 30,341 44,367 20,407
pct 19.0% 18.6% 17.6% 4.4%
40
Fines & Forfeitures
250,000
200,000 /00"
0 0
150,000 „ w�
a�
100,000
/. PR
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 73,739 123,702 214,547 72,313 198,066 91,484 169,112 64,810 192,824 60,576 160,880 71,327
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
14P t 85,589 78,082 119,555 121,053
+/- (30,158) (54,473) (48,360) (13,203)
Put+/- -26.1% -41.1% -28.8% -9.8%
Fines & Forfeitures
1,800,000
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 73,739 197,442 411,989 484,302 682,368 773,853 942,964 1,007,775 1,200,599 1,261,174 1,422,054 1,493,381
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
14P t 85,589 163,671 283,226 404,280
+/- (30,158) (84,631) (132,991) (146,194)
Put+/- -26.1% -34.1% -32.0% -26.6%
4.1.
B & O Revenues
1,600,000
1,400,000
1,200,000
800,000
k
600,000
00
400,000
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 1,098,195 386,382 55,491 948,183 228,088 1,358,358
14 Bud 0 0 0 940,000 235,000 0 940,000 235,000 0 940,000 235,000 1,175,000
14 Pct 2,955 521 7,713 1,009,729
+/- 2,955 521 0 69,729
Put+/- - - - 7.4%
B & O Revenues
5,000,000
4,500,000
4,000,000
3,500,000 y j
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000 '�
i
500,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual H,.laAIt
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 0 0 0 0 393,416 625,396 1,723,591 2,109,973 2,165,464 3,113,647 3,341,735 4,700,093
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 2,955 3,475 11,188 1,020,917
+/- 2,955 3,475 11,188 80,917
Put+/- 8.6%
*Does not include$300,000 General Fund Amount
42
Water Operating Revenues
2,500,000
NA,
2,000,000
1,500,000
�l/�
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 1,033,025
+/- 42,646 51,732 48,991 (86,083)
Put+/- 3.0% 4.8% 4.4% -]J%
Water Operating Revenues
20,000,000
18,000,000
16,000,000
14,000,000 OV,,,,,,
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
13AR
Cumulative Budget vs Actual
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 1,387,570 2,418,577 3,514,968 4,618,081 6,022,783 7,478,767 9,511,210 11,262,219 13,497,579 14,743,382 15,983,428 17,007,080
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 4,765,030
+/- 42,646 94,377 143,369 57,285
Put+/- 3.0% 3.8% 4.0% 1.2%
43
Sewer and Drainage Operating Revenues
4,500,000
4,000,000 o/A ut
3,500 000 �r " ° All""3,000,000
Ilt
2,500,000
2,000,000
1,500,000
1,000,000
500,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
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 3,625,751
+/- (68,020) 371,443 55,262 (74,612)
Put+/- -1.8% 11.4% 1.6% -2.0%
Sewer and Drainage Operation Revenues
50,000,000
45,000,000
40,000,000
35,000,000
30,000,000 "AR
25,000,000
20,000,000 cd
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 14,601,747
+/- (68,020) 303,422 358,685 284,073
Put+/- -1.8% 4.2% 3.4% 2.0%
44
Golf Operating Revenues
500,000
45 0,000
400,000
350,000 %lrr,
300,000
o,
250,000All
a
200,000
150,000 ,�"'"„ ,
100,000 ��%r.......
50,000
p
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 80,766 143,772 252,286
+/- (17,644) (48,309) (42,483) (19,547)
put -19.1% -37.4% -22.8% -7.2%
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 74,637 155,403 299,175 551,461
+/- (17,644) (65,953) (108,437) (127,984)
pct -19.1% -29.8% -26.6% -18.8%
45
GENERALFUND
including Annexation
As of April 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 4,129,976 9,497,964 9,497,964 9,497,964
Revenues
Taxes:
Property 20,125,761 20,527,820 8,210,828 20,485,742
Sales Tax 20,687,615 20,234,460 6,621,347 20,417,842
Utility 19,119,138 19,071,967 7,330,075 19,461,900
Other 1,101,844 1,057,905 249,569 1,109,454
Business and Occupation Tax 299,907 300,000 300,000 303,600
Licenses and Permits 3,688,807 3,669,971 1,424,400 3,710,054
Intergovernmental Revenue 2,562,646 2,372,929 712,201 2,467,719
Charges for Services 5,125,968 5,029,870 2,220,181 5,487,641
Fines and Forfeitures 1,493,381 1,552,429 404,280 1,409,071
Miscellaneous Revenue 1,300,392 1,282,014 421,968 1,256,042
Transfers In 1,036,877 1,006,524 1,006,524
TOTAL REVENUES 76,542,336 76,105,889 27,894,849 77,115,589
Expenditures
Salaries & Benefits 48,072,286 49,724,978 15,733,034 49,435,374
Supplies 2,265,314 3,416,487 796,985 3,150,986
Services & Charges 26,823,039 26,402,897 7,847,922 26,084,654
Capital Outlay 10,499
Cost Allocations (9,988,159) (8,240,137) (2,544,465) (8,072,522)
Transfers Out 3,991,369 4,134,673 125,576 4,134,673
TOTAL EXPENDITURES 71,174,348 75,438,898 21,959,052 74,733,165
Net Revenues less Expenditures 5,367,988 666,991 5,935,798 2,382,424
Strategic Opportunities Fund * 424,012
Ending Fund Balance 9,497,964 10,164,955 15,433,762 11,456,376
Comprised of:
General Fund Reserves 6,145,735 6,812,726 8,806,802
10.7% 11.4% 14.0%
Contingency for Unanticipated Costs 1,500,000 1,500,000 1,500,000
Restricted for Annexation 1,852,229 1,852,229 1,149,574
* 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.
46
STREET OPERATING FUND
As of April 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 275,044 704,890 704,890 704,890
Revenues
Fuel Tax - Unrestricted 1,912,362 1,905,592 592,136 1,915,120
Water Utility Tax 169,737 172,436 47,539 173,132
Sewer Utility Tax 245,997 238,182 82,527 240,462
Drainage Utility Tax 173,332 178,433 63,320 179,325
Electric Utility Tax 1,158,501 1,131,040 454,087 1,172,983
Gas Utility Tax 364,075 378,210 204,386 378,210
Garbage Utility Tax 231,277 207,925 79,066 208,965
Telephone Utility Tax 636,971 689,618 214,739 668,929
Business &Occupation Tax 4,674,052 4,700,000 1,020,917 4,700,000
Miscellaneous Revenues 27,302 70 381 381
Total Revenues 9,593,607 9,601,506 2,759,099 9,637,507
Total Resources 9,868,651 10,306,396 3,463,989 10,342,397
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 1,700,976 543,334 1,692,471
Street Tree Maintenance Program 189,686 272,358 62,667 189,686
Engineering Services Allocation 265,180 265,180 88,393 265,180
Total Operating Costs 2,028,421 2,238,514 694,395 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 7,093,514 694,395 7,002,337
Total Expense &Transportation 9,163,761 9,573,391 694,395 9,482,214
Change In Fund Balance 429,846 28,115 2,064,705 155,293
Ending Fund Balance 704,890 733,005 2,769,594 860,183
47
LODGING TAX OPERATING FUND
As of April 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 95,397 193,663 193,663 193,663
Revenues
Lodging Tax 217,618 196,812 53,677 208,621
Miscellaneous Income 85 50 55 110
Total Revenues 217,703 196,862 53,732 208,731
Total Resources 313,099 390,525 247,395 402,394
Expenditures
Seattle Southside Visitor Services 60,000 60,000 60,000
Tourism Unallocated 10,000 20,000 5,000 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 9,904 178,500
Transfers Out - Showare Center Marquee (4,064)
Total Expenditures and Transfers 119,436 178,500 9,904 178,500
Change in Fund Balance 98,266 18,362 43,828 30,231
Ending Fund Balance 193,663 212,025 237,491 223,894
48
YOUTH/TEEN PROGRAMS OPERATING FUND
As of April 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
BEGINNING FUND BALANCE 86,458 157,337 157,337 157,337
REVENUES
Utility Taxes:
Water 50,921 51,731 14,262 52,217
Sewer 73,799 71,455 24,758 74,275
Drainage 51,999 57,650 18,996 53,559
Electric 347,550 339,244 136,226 347,144
Gas 109,223 113,399 61,316 109,783
Garbage 69,383 62,442 23,720 70,077
Telephone 191,091 206,885 64,422 196,747
Miscellaneous Revenues 338 255 55 314
TOTAL REVENUES 894,305 903,061 343,755 904,117
TOTAL RESOURCES 980,763 1,060,398 501,092 1,061,455
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 4,537 343,755 5,593
ENDING FUND BALANCE 157,337 161,874 501,092 162,931
49
CAPITAL IMPROVEMENT OPERATING FUND
Including Both Portions of Estate Excise Taxes
As of April 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Total Beginning Fund Balance (11,082,376) (7,426,649) (7,426,649) (7,426,649)
Revenues &Other Fin Sources
Sales Tax 4,841,673 4,874,950 1,599,440 4,902,194
Utility Tax 1,178,131 1,218,674 386,773 1,224,767
Real Estate Excise Tax 1,875,994 1,548,819 316,194 1,510,099
Real Estate Excise Tax-2nd Qtr 1,875,994 1,548,819 316,194 1,510,099
Real Estate Excise Tax-St Percent 85,959 24,166 24,166
Miscellaneous Revenues 1,086 3,978 203 203
Excess B&O Tax Over $5m 175,212
Sale of Property 1,827,862 3,500,000 101,599 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 2,744,571 14,931,128
Total Resources 3,140,756 7,528,191 (4,682,078) 7,504,479
Expenditures (Transfers)
Debt Service
Non-Voted Debt Service 1,179,443 1,218,674 248 1,224,767
Valley Communications 204,880 229,280 8,640 229,280
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 2,800,000
Subtotal Debt Service 10,060,733 9,765,195 8,705 10,171,288
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 8,705 10,971,288
Change in Fund Balance 3,655,726 4,389,645 2,735,865 3,959,840
Total Ending Fund Balance (7,426,649) (3,037,004) (4,690,783) (3,466,809)
50
CRIMINAL JUSTICE OPERATING FUND
As of April 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 650,437 1,057,804 1,057,804 1,057,804
Revenues
Sales Tax - Local Option (1) 2,077,598 1,942,648 706,106 2,074,709
MVET - Basic Crime 108,364 104,136 55,331 112,300
MVET - Special Programs 84,428 80,747 43,093 86,597
Miscellaneous Revenues 597 200 235 235
Total Revenues 2,270,987 2,127,731 804,765 2,273,841
Total Resources 2,921,424 3,185,535 1,862,568 3,331,645
Expenditures
Law
Salaries & Benefits 548,995 569,121 189,461 568,382
Supplies 9,786 30,922 4,005 19,462
Services & Charges 12,783 22,453 5,606 18,109
Domestic Violence
Salaries & Benefits 138,608 144,277 52,508 157,525
Services &Charges 8,320 8,361 2,679 8,486
KYFS - Youth Violence Prevention
Services &Charges 25,000 25,000 25,000
Police
Salaries & Benefits 986,045 1,415,576 389,763 1,219,288
Supplies 49,114 93,476 9,687 42,174
Services &Charges 41,856 137,056 18,560 69,773
Total Expenditures 1,820,508 2,446,242 672,268 2,128,199
Transfers Out 43,112 16,500 16,500
Total Expenditures and Transfers 1,863,620 2,462,742 672,268 2,144,699
Increase (Decrease) In Fund Balance 407,367 (335,011) 132,497 129,142
Ending Fund Balance 1,057,804 722,793 1,190,300 1,186,946
(1) Council resolution allocated 11% of Criminal Justice sales tax to Domestic Violence.
51
GOLF OPERATING FUND
As of April 30, 2014
2013 2014 2014 2014
Actuals Budget YTD Est Actual
Beginning Working Capital (2,395,200) (2,653,878) (2,653,878) (2,653,878)
16 Hole Course
Operating Revenues
Green Fees 1,007,755 1,338,000 200,122 1,000,683
Cart &Club Rentals 162,852 204,000 24,684 175,154
Restaurant Lease 50,444 60,000 11,067 50,305
1,221,051 1,602,000 235,873 1,226,141
Direct Operating Expenditures 1,262,793 1,365,157 341,778 1,282,403
16 Hole Course Net Income/(Loss) (41,742) 236,843 (105,905) (56,261)
Par 3 Course
Operating Revenues
Green Fees 214,921 281,000 39,592 211,471
Cart &Club Rentals 10,296 14,000 1,574 9,535
Food & Beverage Sales 11,793 20,000 1,947 12,181
237,010 315,000 43,114 233,187
Direct Operating Expenditures 257,596 260,934 79,140 250,209
Par 3 Course Net Income/(Loss) (20,586) 54,066 (36,027) (17,022)
Driving Range/Merchandise Center
Operating Revenues
Driving Range Fees 414,048 470,000 125,950 439,084
Mini Putt Fees 37,573 48,000 6,434 37,573
Lesson Fees 75,522 110,000 23,689 90,280
Cart &Club Rentals 1,579 235 1,540
Food & Beverage Sales 32,790 35,000 6,401 34,641
Merchandise Sales 389,659 508,994 120,694 436,350
951,171 1,171,994 283,403 1,039,469
Direct Operating Expenditures 712,097 1,017,223 207,041 757,764
DR/Merchandising Net Income/(Loss) 239,074 154,771 76,362 281,705
Net Operating Income/(Loss) 176,746 445,680 (65,570) 208,421
Other Operating Revenue/(Expenses)
Internal Services * (361,706) (382,477) (125,132) (370,570)
Bank Charges/Armored Car Fees (40,671) (41,565) (5,570) (39,941)
Other Operating (10,558) (19,412) (2,583) (16,748)
(412,934) (443,454) (133,284) (427,259)
Adjusted Operating Income/(Loss) (236,189) 2,226 (198,854) (218,838)
Non-Operating Revenues (Expenses)
Admissions Tax to General Fund (68,184) (13,451) (31,354)
Non-Operating Revenues (Expenses) ** 45,694 25,350 12,030 28,668
(22,490) 25,350 (1,422) (2,685)
Net Change in Working Capital (258,678) 27,576 (200,275) (221,524)
Ending Working Capital (2,653,878) (2,626,302) (2,854,153) (2,875,402)
* 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.
52
FLEET SERVICES FUND
As of April 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 1,866,304 2,444,480 2,444,480 2,444,480
Operating Revenue
Fleet Operations 3,154,998 3,309,555 1,110,476 3,309,555
Fleet Replacement 795,109 1,042,850 348,370 1,042,850
Sale of Property 20,657 7,337 7,337
Miscellaneous Revenues 2,899 13,835 871 13,697
Total Operating Revenue 3,973,663 4,366,240 1,467,054 4,373,439
Total Resources 5,839,967 6,810,720 3,911,533 6,817,919
Expenditures
Salaries & Benefits 836,007 840,553 272,261 832,147
Supplies 1,363,952 1,615,815 353,341 1,575,420
Services 782,578 784,340 225,448 780,418
Capital Outlay 412,816 670,000 328,294 670,000
Total Expenditures 3,395,353 3,910,708 1,179,344 3,857,985
Transfers Out 134
Total Expenses and Transfers 3,395,487 3,910,708 1,179,344 3,857,985
Net Change In Working Capital 578,176 455,532 287,710 515,453
Total Working Capital 2,444,480 2,900,012 2,732,189 2,959,933
53
CENTRAL SERVICES FUND
As of April 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital (168,200) (87,039) (87,039) (87,039)
REVENUE
Central Stores 127,313 222,183 47,510 142,529
Postage 174,545 301,610 59,898 232,415
Transfers In 120,882
Total Revenue 422,740 523,793 107,408 374,944
Total Resources 254,540 436,754 20,369 287,906
EXPENSE
Central Stores 120,160 215,718 31,602 122,563
Postage 202,057 302,688 62,070 207,287
Central Services 19,361
Total Expense 341,578 518,406 93,671 329,851
Net Operating Income 81,162 5,387 13,736 45,093
Ending Working Capital (87,039) (81,652) (73,302) (41,945)
54
INFORMATION TECHNOLOGY FUND
As of April 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 570,140 1,122,778 1,122,778 1,122,778
Revenues
Contributions & Other 4,062,662 4,618,812 1,519,685 4,618,812
Utility Tax 1,363,668 1,045,200 461,661 1,254,240
Intergovernmental - RFA 455,684 452,893 100,666 452,893
Technology Fees 455,161 389,308 175,024 393,201
Total Revenue 6,337,175 6,506,213 2,257,036 6,719,146
Total Resources 6,907,315 7,628,991 3,379,814 7,841,924
Expenditures
Computer Systems
Salaries & Benefits 707,050 825,289 203,528 805,289
Supplies 16,980 4,032 8,018 13,018
Services & Charges 861,939 784,517 417,037 729,517
Subtotal 1,585,969 1,613,838 628,583 1,547,824
Tech Services
Salaries & Benefits 1,085,846 1,263,404 354,072 1,253,404
Supplies 46,711 53,178 36,887 68,178
Services & Charges 784,559 1,157,738 366,606 1,132,738
Subtotal 1,917,116 2,474,320 757,565 2,454,320
Printing/Graphics/Cable TV
Salaries & Benefits 666,243 690,317 229,616 690,317
Supplies 57,260 78,479 18,260 73,479
Services & Charges 252,046 396,974 52,156 371,974
Subtotal 975,549 1,165,770 300,033 1,135,770
Total Operating Expense 4,478,635 5,253,928 1,686,181 5,137,914
Transfers Out-LT Lifecycle 1,305,902 1,247,808 175,024 1,247,808
Total Exp & Transfers 5,784,537 6,501,736 1,861,204 6,385,722
Net Income 552,638 4,477 395,832 333,424
Ending Working Capital 1,122,778 1,127,255 1,518,610 1,456,202
55
FACILITIES OPERATING FUND
As of April 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 867,060 1,265,638 1,265,638 1,265,638
Operating Revenue
Intergovernmental -RFA 866,487 843,316 292,160 866,487
Rental Fees - Internal 3,997,582 4,178,609 1,392,870 4,178,609
Leases 26,918 26,916 8,973 26,920
Miscellaneous Revenue 14,697 16,269 4,826 14,478
Total Revenue 4,905,684 5,065,110 1,698,829 5,086,494
Total Resources 5,772,744 6,330,748 2,964,467 6,352,132
Operating Expense
Salaries and benefits 1,934,230 2,181,425 702,034 2,106,103
Supplies 284,997 360,176 103,355 320,064
Services and charges 1,678,765 1,924,181 483,027 1,851,847
Total Operating Expense 3,897,992 4,465,782 1,288,416 4,278,014
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 4,507,107 5,067,496 1,288,416 4,879,728
Net Change In Working Capital 398,577 (2,386) 410,413 206,766
Ending Working Capital 1,265,638 1,263,252 1,676,051 1,472,404
56
UNEMPLOYMENT FUND
As of April 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 280,233 471,907 471,907 471,907
Revenues
Contributions 378,004 402,324 125,244 375,731
Miscellaneous Revenue 483 250 191 250
Total Revenues 378,487 402,574 125,435 375,981
Total Resources 658,720 874,481 597,342 847,888
Expenditures
Salaries & Benefits 20,291 24,605 6,645 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 1,165 3,993
Total Expenditures 186,813 404,054 7,810 396,059
Net Income 191,674 (1,480) 117,624 (20,078)
Ending Working Capital 471,907 470,427 589,531 451,829
57
WORKERS COMPENSATION FUND
As of April 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 693,747 702,401 702,401 702,401
Revenues
Contributions 1,504,860 1,656,075 473,759 1,606,921
Miscellaneous Revenue 3,704 3,000 1,015 3,045
Total Revenue 11508,564 1,659,075 474,774 1,609,966
Total Resources 2,202,311 2,361,476 1,177,175 2,312,367
Expenditures
Salaries & Benefits 81,168 108,636 26,581 79,743
Judgements & Damages 477,168 950,000 114,282 663,432
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 2,261 10,350
Safety Program 6,033 92,066 5,777 48,168
Total Expenditures 1,499,910 1,506,316 259,229 1,088,030
Net Income 8,654 152,759 215,544 521,937
Ending Working Capital 702,401 855,160 917,945 1,224,337
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.
58
HEALTH AND EMPLOYEE WELLNESS FUND
As of April 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 5,963,620 7,117,378 7,117,378 7,117,378
Revenues
Contributions
Blue Cross 9,255,996 8,572,758 2,527,897 7,583,691
Health Savings Account 151,476 144,446 347,244 1,041,731
Group Health 377,096 445,761 128,424 403,626
Employee Share
Blue Cross 871,584 931,186 243,314 891,075
Group Health 54,350 58,250 17,212 56,598
RFA Contributions 99,719
COBRA 107,154 90,596 27,702 95,383
Miscellaneous 32,951 11,025 1,620 11,025
Total Revenue 10,950,327 10,254,022 3,293,411 10,083,129
Total Resources 16,913,946 17,371,400 10,410,790 17,200,507
Expenditures
Salaries & Benefits 320,639 361,095 113,784 341,352
Blue Cross Claims 7,464,567 8,711,459 2,377,201 8,071,711
Blue Cross Admin Fees 386,618 417,274 164,611 417,274
Blue Cross Audit Fees 60,519 30,260
Delta Dental Claims 697,219 860,816 252,622 772,681
Delta Dental Admin Fees 45,854 48,316 14,954 48,316
Vision Service Plan Claims 83,672 95,021 29,215 86,037
Vision Service Plan Admin Fees 19,911 15,008 8,216 15,138
Stop Loss Fees 338,359 477,380 111,397 395,295
Stop Loss Reimbursements (20,885) (349,793) (180,383)
Group Health Premiums 426,597 610,959 145,636 510,117
COBRA Medical Expenses 12,639 1,364 1,364
IBNRAdjustment (82,300) 61,700 61,700
Wellness 56,487 124,482 20,533 81,840
Other Professional Services 47,193 189,345 10,105 116,007
Total Expenditures 9,796,568 11,683,581 3,249,638 10,768,708
Change in Working Capital 1,153,759 (1,429,559) 43,774 (685,579)
Ending Working Capital 7,117,378 5,687,819 7,161,152 6,431,800
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 4,181,619 5,654,952 4,925,600
59
LEOFF 1 RETIREES BENEFITS FUND
As of April 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 699,508 862,223 862,223 862,223
Revenues
Contributions 662,889 751,294 382,736 751,294
Contributions - Dependents 31,317 72,000 17,488 52,464
Miscellaneous Revenue 1,052 2,500 286 1,052
Total Revenues 695,258 825,794 400,510 804,810
Operating Transfers In 250,000 250,000 250,000
Total Resources 1,644,766 1,938,017 1,262,733 1,917,033
Expenditures
Blue Cross Claims 530,975 814,122 172,870 634,325
Blue Cross Admin Fees 47,211 63,048 20,111 52,967
Delta Dental Claims 34,854 52,991 2,188 42,018
Delta Dental Admin Fees 5,194 4,869 13,953 5,261
Vision Service Plan Claims 4,793 7,813 1,015 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 13,447 48,448
IBNR Adjustment (18,300) 5,300 2,368
Medical Reimbursements 129,015 191,416 46,673 162,789
Other Professional Services 5,714 16,505 8,552 10,192
Total Expenditures 782,543 1,184,337 279,062 947,345
Change in Fund Balance 162,715 (108,543) 121,448 107,466
Ending Working Capital 862,223 753,680 983,671 969,688
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 728,023 684,880 914,871 900,888
60
LIABILITY INSURANCE FUND
As of April 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 2,187,087 3,503,130 3,503,130 3,503,130
Revenues
Contributions 2,340,300 1,989,256 663,088 1,989,264
Miscellaneous Revenue 6,118 4,000 1,589 1,589
Total Revenues 2,346,418 1,993,256 664,677 1,990,853
Total Resources 4,533,505 5,496,386 4,167,808 5,493,984
Expenditures
Salaries & Benefits 87,730 98,298 28,619 85,858
Insurance Premiums 140,868 840,000 81,532 840,000
Claims & Deductibles 687,359 755,737 703,350 703,350
Other Expenses 114,418 204,857 46,961 158,227
Total Expenditures 1,030,374 1,898,892 860,462 1,787,435
Net Income 1,316,043 94,364 (195,784) 203,419
Ending Working Capital 3,503,130 3,597,494 3,307,346 3,706,549
Claims Reserve*
Reserve Amount 11478,030
Actuary Recommended 1,101,763
'Claims reserve is not included in ending working capital. It is adjusted annually on December 31 st. The
variance between reserve amount booked and actuary recommended amount is due to a timing difference
between when the actual entries must be made versus receipt of the actuary report.
61
PROPERTY INSURANCE FUND
As of April 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 141,317 176,960 176,960 176,960
Revenues
Contributions 562,455 568,080 189,360 568,080
Miscellaneous Revenue 53 100 4 4
Total Revenues 562,508 568,180 189,364 568,084
Total Resources 703,824 745,140 366,324 745,044
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 6,645 20,903
Total Expenditures 526,864 569,983 266,857 566,281
Net Income 35,644 (1,803) (77,493) 1,803
Working Capital 176,960 175,157 99,467 178,763
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R55JCO21 City of Kent 6/6/2014 71$17:36
Fiscal Year: 14 Period: 4 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- 66,318.02- 30,830,520.80- 8,720,087.20- 77.95
Charges for Services 72,963- 102,002.18- 445.52- 102,447.70- 29,484.70 140.41
Miscellaneous Revenues 25,162,372- 16,972,605.02- 133,314.28- 17,105,919.30- 8,056,452.70- 67.98
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- 318,951.45- 95,755,419.96- 22,423,436.04- 81.03
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 80,000 776.82 776.82 79,223.18 .97
Pedestrian Walkways 366,903 416,108.32 416,108.32 49,205.32- 113.41
Kent-Kangley Pedestrian Improv 414,997 85,711.09 2,367.87 88,078.96 326,918.04 21.22
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 33,011.94 116,646.01 56,646.01- 194.41
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 1,222,852.19 181,930.77 1,404,782.96 1,145,217.04 55.09
Street Overlay&Misc Capital 246,626 52,951.09 16,082.50- 36,868.59 209,757.41 14.95
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 7,028,877.80 297.29- 7,028,580.51 350,515.49 95.25
Lincoln Ave/Smith St Improv 867,017 870,966.43 28.60 870,995.03 3,978.03- 100.46
256th Street- 116th to 132nd 58,000 58,000.00
BNSF Grade Separation 19,877,044 19,770,415.45 5,350.34 19,775,765.79 101,278.21 99.49
Military/Reith Intersection 30,031 30,031.01 30,031.01 .01- 100.00
272nd Extension (KKto 256th) 7,950,096 6,666,324.60 680.93 6,667,005.53 1,283,090.47 83.86
Willis St UPRR/BNRR Grade Sepr 881,627 240,444.86 6,777.57 247,222.43 634,404.57 28.04
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 2,623,151.56 391,410.45 3,014,562.01 2,085,437.99 59.11
212th UPRR/BN Grade Separation 116,972 17,903.64 5,355.04 23,258.68 93,713.32 19.88
LID 353 224th-228th Corridor 30,861,440 32,226,251.96 2,549.09 32,228,801.05 1,367,361.05- 104.43
224th-228th (EVH-88th) 11,749,340 1,947,018.79 49,660.24 1,996,679.03 9,752,660.97 16.99
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 4,738.97 1,596,711.01 1,945,657.99 45.07
72nd Ave Imps(S.196th-200th) 112,242 123,582.34 12,233.85 135,816.19 23,574.19- 121.00
Central Av(Willis-Green River) 300,000 5,446.30 5,446.30 294,553.70 1.82
224th-228th (88th-94th) 5,000,000 816.35 816.35 4,999,183.65 .02
R55JCO21 City of Kent 6/6/2014 71917:36
Fiscal Year: 14 Period: 4 Street Capital Projects Fund Page - 2
Budget Prior Years Fiscal YTD Prj to Date Variance %
Total Expenditures 118,178,856 89,823,558.08 686,755.34 90,510,313.42 27,668,542.58 76.59
Ending Balance 5 612 910.43- 36 8803.89 5 245 106.54-
R55JCO21 City of Kent 6/6/2014 $Q18:08
Fiscal Year: 14 Period: 4 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- 208,642.79- 3,610,856.27- 307,389.73- 92.15
Charges for Services 44- 43.84- 43.84- .16- 99.64
Miscellaneous Revenues 1,576,672- 1,597,323.94- 87,820.83- 1,685,144.77- 108,472.77 106.88
Operating Transfers In 7,121,134- 5,021,135.35- 20,000.00- 5,041,135.35- 2,079,998.65- 70.79
Total Available Resources 12,637,103- 10,041,722.43- 316,463.62- 10,358,186.05- 2,278,916.95- 81.97
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 9,918.24 138,530.57 866,653.43 13.78
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 14,267.14 18,267.14 1,281,732.86 1.41
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 7,234.33 478,126.65 36,746.35 92.86
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 7,288.37 451,869.83 368,722.17 55.07
Eagle Scout Projects 212,377 210,466.27 9,787.18 220,253.45 7,876.45- 103.71
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 73,474.82 930,156.38 734,567.62 55.87
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 22,157.97 80,492.99 39,507.01 67.08
Urban Forestry Plan 391,305 355,273.19 23,144.55 378,417.74 12,887.26 96.71
Community Parks Reinv. Program 169,284 169,284.00
Parks Land Acquisition 2,817,026 1,859,270.16 13,779.67 1,873,049.83 943,976.17 66.49
Senior Center Memorial Gift 103,749 103,749.00
Green Tree Park Renovation 117,225 117,225.00
Total Expenditures 12,637,103 7,276,056.07 183,169.30 7,459,225.37 5,177,877.63 59.03
Ending Balance 2 765 666.36- 133 294.32- 2 898 960.68-
R55JCO21 City of Kent 6/6/2014 81:18:34
Fiscal Year: 14 Period: 4 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- 58.18- 180,360.75- 180,360.75
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- 58.18- 109,119,409.09- 5,094,965.22- 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 44.64 138,635.95 44.64- 100.03
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
LTGO Refunding 2014 2,625.48- 2,625.48- 2,625.48
Total Expenditures 114,214,374 108,920,448.02 2,580.84- 108,917,867.18 5,296,507.13 95.36
Ending Balance 198 902.89- 2 639.02- 201 541.91-
R55JCO21 City of Kent 6/6/2014 8218:55
Fiscal Year: 14 Period: 4 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- 175,023.60- 10,532,736.19- 999,633.81- 91.33
Total Available Resources 11,533,653- 10,358,996.01- 175,023.60- 10,534,019.61- 999,633.39- 91.33
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 14,479.98 2,617,329.20 940,143.80 73.57
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 6,756.59 6,756.59 6,756.59-
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 27,994.43 27,994.43 10,393.57 72.92
Tech Services-Security 51,450 51,450.00
Storage- Enterprise 189,050 50,043.47 25,337.58 75,381.05 113,668.95 39.87
CH Service Center Renovation 202,000 78,335.13 78,335.13 123,664.87 38.78
Telephony 323,200 429,762.10 6,334.24 436,096.34 112,896.34- 134.93
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 33,223.19 9,663,598.79 1,870,054.21 83.79
Ending Balance 728620.41- 141800.41- 870420.82-
R55JCO21 City of Kent 6/6/2014 8319:19
Fiscal Year: 14 Period: 4 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 10,777.70 11,242.70 23,757.30 32.12
Total Expenditures 8,877,922 7,687,376.14 10,777.70 7,698,153.84 1,179,768.16 86.71
Ending Balance 1 190 545.87- 1077770 1 179 768.17-
R55JCO21 City of Kent 6/6/2014 8419:41
Fiscal Year: 14 Period: 4 Water Fund Page - 1
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 193,927- 193,926.30- 193,926.30- .70- 100.00
Intergovernmental 520,271- 520,270.76- 520,270.76- .24- 100.00
Charges for Services 1,764- 3,987.21- 3,987.21- 2,223.21 226.03
Miscellaneous Revenues 771,649- 2,929,976.10- 4,184.62- 2,934,160.72- 2,162,512.08 380.25
Non Revenues 42,616,848- 42,616,847.61- 42,616,847.61- .08 100.00
Other Financing Sources 2,500,903.04- 2,500,903.04- 2,500,903.04
Operating Transfers In 42,365,390- 39,363,789.69- 825,124.00- 40,188,913.69- 2,176,476.31- 94.86
Total Available Resources 86,469,848- 88,129,700.71- 829,308.62- 88,959,009.33- 2,489,161.16 102.88
Seismic Vulnerability Assess 752,158 752,570.88 752,570.88 412.88- 100.05
Water Comp Plan Update 2007 681,288 681,287.52 681,287.52 .48 100.00
Water Conservation Plan 475,193 493,435.93 496.00 493,931.93 18,738.93- 103.94
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 10,621.48 223,237.77 711,762.23 23.88
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 2,085,994.29 43,488,267.05 1,664,087.59 96.31
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 94.52 8,696.01 497,831.99 1.72
277th Transmission Main 50,000 50,000.00
Misc Water Improvements 5,640,752 5,070,159.02 18,129.69 5,088,288.71 552,463.29 90.21
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 4,303.35 22,033.56 70,328.44 23.86
East Hill Pressure Zone 4,703,686 1,493,649.18 294,262.81 1,787,911.99 2,915,774.01 38.01
Impoundment Reservoir 2,126,362 2,126,361.78 16.92 2,126,378.70 16.70- 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 2,984.47 336,586.63 338,429.37 49.86
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 11,751.10 168,637.15 88,248.85 65.65
BNSF Grade Separation 782,124 777,124.00 777,124.00 5,000.00 99.36
256thlmps(KentKangley-116th) 300,000 58,561.60 173,571.03 232,132.63 67,867.37 77.38
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
R55JCO21 City of Kent 6/6/2014 81jF 19:41
Fiscal Year: 14 Period: 4 Water Fund Page - 2
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Lower East Hill Improvements 475,338 475,510.59 475,510.59 172.59- 100.04
Total Expenditures 86,469,848 66,141,646.86 2,622,144.20 68,763,791.06 17,706,057.11 79.52
Ending Balance 21 988 053.85- 1 792 835.58 20 195 218.27-
R55JCO21 City of Kent 6/6/2014 8620:04
Fiscal Year: 14 Period: 4 Sewerage Fund Page - 1
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Intergovernmental 37,831,268- 18,466,757.84- 864,946.80- 19,331,704.64- 18,499,563.36- 51.10
Charges for Services 6,268.96- 45.66- 6,314.62- 6,314.62
Miscellaneous Revenues 725,975- 808,353.25- 2,212.77- 810,566.02- 84,591.02 111.65
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- 145,000.00- 46,552,572.21- 6,063,415.79- 88.48
Total Available Resources 104,935,499- 79,451,220.06- 1,012,205.23- 80,463,425.29- 24,472,073.71- 76.68
NPDES Permit 3,547,335 2,864,869.50 25,144.20 2,890,013.70 657,321.30 81.47
Low Imp Dev, Porous Concrete 4,354.32 4,354.32 4,354.32-
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 2,907.49 754,354.26 18,792.26- 102.55
Meridian Valley Creek 392,681 392,726.44 392,726.44 45.44- 100.01
Hawley Road Levee 2,130,000 1,655,940.07 274,684.19 1,930,624.26 199,375.74 90.64
Citywide Stm Pipe/Culvert Mtc 4,100,000 3,957,226.20 194.24 3,957,420.44 142,579.56 96.52
S. 228th Drainage Bypass 7,450,000 6,318,023.89 53,749.96 6,371,773.85 1,078,226.15 85.53
Mill Ck/James St. Pump Station 5,631,897 4,392,628.05 35,975.58 4,428,603.63 1,203,293.37 78.63
Upper Mill Creek Dam 3,035,000 399,962.00 54,267.92 454,229.92 2,580,770.08 14.97
GRNRA Pump Station 1,000,000 99,581.17 99,581.17 900,418.83 9.96
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 600,000 469,654.38 325.91 469,980.29 130,019.71 78.33
Riverview Park 2,390,000 2,275,831.63 4,838.65 2,280,670.28 109,329.72 95.43
Downey Farmstead 550,000 487,370.70 9,014.43 496,385.13 53,614.87 90.25
Bauer Property 310,000 149,914.94 2,147.21 152,062.15 157,937.85 49.05
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 12,979,729.79 151,012.11 13,130,741.90 998,675.10 92.93
Upper Russell Road Levee Impr. 3,853,121 2,296,510.29 89,853.55 2,386,363.84 1,466,757.16 61.93
Lower Russell Rd Levee-S231st 1,850,000 1,052,953.31 32,607.98 1,085,561.29 764,438.71 58.68
Lowest Russell Rd-Van Dorens 790,000 196,860.12 14,691.38 211,551.50 578,448.50 26.78
Boeing Levee Improvements 4,190,000 3,585,083.51 56,457.61 3,641,541.12 548,458.88 86.91
Briscoe Levee Improvements 12,940,000 1,999,913.82 234,426.93 2,234,340.75 10,705,659.25 17.27
Desimone Levee Improvements 6,900,000 596,418.94 73,020.02 669,438.96 6,230,561.04 9.70
Green River Sandbag Removal 193,541 777,079.87 2,469.82 779,549.69 586,008.69- 402.78
County Road 8 500,000 12,855.52 21,330.47 34,185.99 465,814.01 6.84
R55JCO21 City of Kent 6/6/2014 8720:04
Fiscal Year: 14 Period: 4 Sewerage Fund Page - 2
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Valley Channel Rehabilitation 500,000 47,901.33 47,901.33 452,098.67 9.58
Misc Drainage 2008 2,056,397 1,672,975.00 1,341.10 1,674,316.10 382,080.90 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) 211,821.35 202,641.46 414,462.81 414,462.81-
224th-228th Corridor 2,004,580 1,516,197.43 5,635.37 1,521,832.80 482,747.20 75.92
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 275,044 274,130.53 158.19 274,288.72 755.28 99.73
Skyline Sewer Interceptor 20,000 10,600.31 15,371.52 25,971.83 5,971.83- 129.86
Linda Heights Pump Station 150,000 59,940.49 399.84 60,340.33 89,659.67 40.23
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 1,528,849.35 69,991,817.90 34,943,681.10 66.70
Ending Balance 10 988 251.51- 516 644.12 10 471 607.39-