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HomeMy WebLinkAboutCity Council Committees - Operations - 09/16/2014 • KEN T WASH NOTON Operations Committee Agenda Councilmembers: Bill Boyce * Dana Ralph * Les Thomas, Chair September 16, 2014 4:00 p.m. Item Description Action Speaker(s) Minutes Page Call to Order Roll Call Changes to the Agenda 1. Approval of Minutes dated August 5, YES n/a 1 2014- Approve. 2. Approval of Check Summary Reports YES 5 dated 7/16/2014through 7/31/2014, 8/1/2014 through 8/15/2014 and 8/16/2014 through 8/31/2014- Approve. 3. Consultant Services Agreement- CPS YES J. Rowsey 5 3 HR Consulting. 4. July Financial Summary Report- NO A. BeMiller 5 15 Information Only. Unless otherwise noted, the Operations Committee meets at 4:00 p.m. on the first and third Tuesday of each month. Council Chambers East, Kent City Hall, 220 4th Avenue South, Kent, 98032-5895. Dates and times are subject to change. For information please contact Satwinder Kaur at (253) 856-5705. Any person requiring a disability accommodation should contact the City Clerk's Office at (253) 856- 5725 in advance. For TDD relay service call the Washington Telecommunications Relay Service at 1-800-833-6388. This page intentionally left blank 1 KENT WASHINGTON OPERATIONS COMMITTEE MINUTES August 5, 2014 Committee Members Present: Les Thomas, Chair, Bill Boyce and Dana Ralph. The meeting was called to order by L. Thomas at 4:00 p.m. 1. APPROVAL OF MINUTES DATED JULY 1, 2014. D. Ralph moved to approve the Operations Committee minutes dated July 1, 2014. B. Boyce seconded the motion, which passed 3-0. 2. APPROVAL OF CHECK SUMMARY REPORTS DATED 6/16/2014 THROUGH 6/30/2014 AND 7/1/2014 THROUGH 7/15/2014. B. Boyce moved to approve the check summary reports dated 6/16/2014 through 6/30/2014 and 7/1/2014 through 7/15/2014. D. Ralph seconded the motion and it passed 3-0. 3. KCSO 2014-2015 REGISTERED SEX OFFENDER GRANT- RECOMMEND. S. Wood requested that the committee members recommend the Mayor to accept the Registered Sex Offender Grant. The grant is funded through Washington Association of Sheriffs and Police Chiefs. This grant will help pay officers overtime costs associated with making contact with registered sex offenders. B. Boyce asked if the funding remains same or varies year to year. S. Wood responded that it varies every year. D. Ralph moved to recommend Council authorize the Mayor to accept the 2014- 2015 Registered Sex Offender Grant from the King County Sheriff's Office in the amount of $54,567.88 for officer overtime costs associated with registered sex offenders, amend the budget, authorize expenditures in accordance with the grant terms, and execute any required documents, subject to final terms acceptable to the Police Chief and City Attorney. B. Boyce seconded the motion, which passed 3- 0. 4. CONSOLIDATING BUDGET ADJUSTMENT ORDINANCE FOR ADJUSTMENTS BETWEEN APRIL 1, 2014 AND JUNE 30, 2014. A. BeMiller, new Finance Director, requested that committee members approve the budget adjustment ordinance. An overall increase of $1,659,179 was previously approved by Council. The amount not yet approved is an increase of $11,785 and is comprised of four grants: WESTAFF ($2,500), WASPC ($4,500), Distracted Driving Enforcement Grant ($2,785) and a Keep America Beautiful Grant ($2,000). B. Boyce moved to recommend Council approve the consolidating budget adjustments ordinance for adjustments made between April 1, 2014 and June 2 Operations Committee Minutes August 5, 2014 Page: 2 30, 2014 reflecting an overall budget increase of $1,670,964. D. Ralph seconded the motion and it passed 3-0. S. JUNE FINANCIAL SUMMARY PACKET- INFORMATION ONLY. A.BeMiller informed that the ending fund balance is estimated to increase by $2.0 million and end the year at $11.1 million. There is currently $424,000 in Strategic Opportunity Fund. Revenues are coming in 2.9% above budget at about $2.2 million. Sales Tax and Utility Tax is 1.8% above budget. Building permits and Plan check fees are $986,000 above budget. Expenditures are currently 2.1% below budget. A. BeMiller discussed a new methodology for cost allocations from the General Fund to other funds and projects. P. Barry thanked the committee members for their support and the opportunity to work with them. Committee members wished Paula the best for her future. They said they were grateful to have her. They thanked her for the great job she did. The meeting was adjourned at 4:24 p.m. by L. Thomas. Satwinder Kaur Operations Committee Secretary 3 HUMAN RESOURCES 440 Johnetta Rowsey, Community Outreach Analyst N'147KEN T Phone: 253-856-5295 WAS N, NG-oN Fax: 253-856-6270 Address: 220 Fourth Avenue S. Kent, WA. 98032-5895 Date: September 2, 2014 To: Operations Committee From: Johnetta Rowsey, Human Resources Regarding: Consultant Services Agreement — CPS HR Consulting Recommend that the Mayor be authorized to enter into a consultant services agreement with CPS HR Consulting which will provide Customer Service Training for city employees, in an amount not to exceed $29,500.00 for 2014. Background: The City of Kent sought a consultant to deliver training to City employees on customer service designed to equip our employees with tools that evidence our commitment to a high level of service: A team of selected employees reviewed six (6) RFP's. Five (5) consultants were invited to conduct a short presentation. Based on the results, CPS HR Consultant Service from California was selected. CPS HR is a self-supporting public agency, and thus, has a clear understanding of the challenges faced by local governments bound by rules, laws and regulations. CPS HR has been establishing training program options for public sector client as well as conducting training for more than a decade. Examples include California Special District Association, California University, Oregon's, Clackamas County Department of Employee Services, as well as Washington State cities; Yakima, Seatac, Kirkland, Seattle and others. SUMMARY: In alignment with the Vision for Kent in 2025, "Kent is a safe, connected and beautiful city; culturally vibrant with richly diverse urban centers," CPS HR will deliver Customer Service training to support the city of Kent in achieving the City Council strategic goal of "fostering inclusiveness:" i 4 Areas of focus for the training include: • Communication, non-verbal queues • Interacting with cultural differences • Relationship Strategies • Saying no without offending or angering • Instilling the effort to do more than the minimum The contract for 2014 includes training for 150 employees and the development of the training curriculum. Human Resources has the ability to extend the contract and will seek council authorization if needed. BUDGET IMPACT: Included in 2014 General Fund Human Resources Training Budget z 5 1,M �,um�um m a KENT Consultant Services Agreement between the City of Kent and CPS HR Consulting Exhibit A-Scope of Work Consultant will prepare and conduct training for approximately 150 employees of our 585 employees by the end of the year (2014). The consultant will meet with selected staff (or phone conference) in advance of the training to discuss issues relating to delivering services while providing in a customer service friendly manner. The consultant will use this information to develop and customize the training for Kent. Using the ADDIE model, the consultant will begin with the Analysis phase to gather pertinent information about the training audience, the desired outcomes, the City's customer service philosophy, and any existing data around the skill gap. During this phase of the project, the CPS HR instructor and the Project Manager will have access to City employees for 1-3 meetings, at least one of which would be in person. For the Design and Development phases, the CPS HR instructor will draft materials that will be reviewed by designated City contacts before being finalized. During the Implementation of the training, the CPS HR project manager will work with a City point of contact on logistic details such as scheduling, room configuration, equipment and paperwork like rosters, certificates, and evaluations to ensure a successful and seamless delivery of the course. Lastly, the CPS HR project manager will work with a City point of contact throughout the training rollout on reviewing evaluation data at regular intervals, making any needed adjustments to curriculum or training delivery, and compiling the evaluation data. The contract may be extended through 2016 to complete training for all city employees. Contract extensions are solely based on the discretion of the Human Resources Director. 6 KENT WASHINOTON CONSULTANT SERVICES AGREEMENT between the City of Kent and CPS HR Consulting THIS AGREEMENT is made between the City of Kent, a Washington municipal corporation (hereinafter the "City"), and CPS HR Consulting organized under the laws of the State of California, located and doing business at 241 Lathrop Way, Sacramento, California 95815, (919) 471-3373 (hereinafter the "Consultant"). I. DESCRIPTION OF WORK. Consultant shall perform the following services for the City in accordance with the following described plans and/or specifications: See Exhibit A Consultant further represents that the services furnished under this Agreement will be performed in accordance with generally accepted professional practices within the Puget Sound region in effect at the time those services are performed. II. TIME OF COMPLETION. The parties agree that work will begin on the tasks described in Section I above immediately upon the effective date of this Agreement. Consultant shall complete the work described in Section I by December 2014. Offering six (6) sessions, no more than four (4) hours per session for up to six (6) days. [Insert either a date specific or enter # of days, weeks, months, years, etc.]. III. COMPENSATION. A. The City shall pay the Consultant, based on time and materials, an amount not to exceed Twenty-nine thousand, five hundred dollars ($29,500.00), for the services described in this Agreement. This is the maximum amount to be paid under this Agreement for the work described in Section I above, and shall not be exceeded without the prior written authorization of the City in the form of a negotiated and executed amendment to this agreement. The Consultant agrees that the hourly or flat rate charged by it for its services contracted for herein shall remain locked at the negotiated rate(s) for a period of one (1) year from the effective date of this Agreement. The Consultant's billing rates shall be as delineated in Exhibit A. CONSULTANT SERVICES AGREEMENT - 1 (Over$10,000) 7 B. The Consultant shall submit daily payment invoices to the City for work performed, and a final bill upon completion of all services described in this Agreement. The City shall provide payment within forty-five (45) days of receipt of an invoice. If the City objects to all or any portion of an invoice, it shall notify the Consultant and reserves the option to only pay that portion of the invoice not in dispute. In that event, the parties will immediately make every effort to settle the disputed portion. IV. INDEPENDENT CONTRACTOR. The parties intend that an Independent Contractor-Employer Relationship will be created by this Agreement. By their execution of this Agreement, and in accordance with Ch. 51.08 RCW, the parties make the following representations: A. The Consultant has the ability to control and direct the performance and details of its work, the City being interested only in the results obtained under this Agreement. B. The Consultant maintains and pays for its own place of business from which Consultant's services under this Agreement will be performed. C. The Consultant has an established and independent business that is eligible for a business deduction for federal income tax purposes that existed before the City retained Consultant's services, or the Consultant is engaged in an independently established trade, occupation, profession, or business of the same nature as that involved under this Agreement. D. The Consultant is responsible for filing as they become due all necessary tax documents with appropriate federal and state agencies, including the Internal Revenue Service and the state Department of Revenue. E. The Consultant has registered its business and established an account with the state Department of Revenue and other state agencies as may be required by Consultant's business, and has obtained a Unified Business Identifier (UBI) number from the State of Washington. F. The Consultant maintains a set of books dedicated to the expenses and earnings of its business. V. TERMINATION. Either party may terminate this Agreement, with or without cause, upon providing the other party thirty (30) days written notice at its address set forth on the signature block of this Agreement. After termination, the City may take possession of all records and data within the Consultant's possession pertaining to this project, which may be used by the City without restriction. If the City's use of Consultant's records or data is not related to this project, it shall be without liability or legal exposure to the Consultant. VI. DISCRIMINATION. In the hiring of employees for the performance of work under this Agreement or any subcontract, the Consultant, its subcontractors, or any person acting on behalf of the Consultant or subcontractor shall not, by reason of race, religion, color, sex, age, sexual orientation, national origin, or the presence of any sensory, mental, or physical disability, discriminate against any person who is qualified and available to perform the work to which the employment relates. Consultant shall execute the attached City of Kent Equal Employment Opportunity Policy Declaration, Comply with City Administrative Policy 1.2, and upon completion of the contract work, file the attached Compliance Statement. CONSULTANT SERVICES AGREEMENT - 2 (Over$10,000) 8 VII. INDEMNIFICATION. Consultant shall defend, indemnify and hold the City, its officers, officials, employees, agents and volunteers harmless from any and all claims, injuries, damages, losses or suits, including all legal costs and attorney fees, arising out of or in connection with the Consultant's performance of this Agreement, except for that portion of the injuries and damages caused by the City's negligence. The City's inspection or acceptance of any of Consultant's work when completed shall not be grounds to avoid any of these covenants of indemnification. Should a court of competent jurisdiction determine that this Agreement is subject to RCW 4.24.115, then, in the event of liability for damages arising out of bodily injury to persons or damages to property caused by or resulting from the concurrent negligence of the Consultant and the City, its officers, officials, employees, agents and volunteers, the Consultant's liability hereunder shall be only to the extent of the Consultant's negligence. IT IS FURTHER SPECIFICALLY AND EXPRESSLY UNDERSTOOD THAT THE INDEMNIFICATION PROVIDED HEREIN CONSTITUTES THE CONSULTANT'S WAIVER OF IMMUNITY UNDER INDUSTRIAL INSURANCE, TITLE 51 RCW, SOLELY FOR THE PURPOSES OF THIS INDEMNIFICATION. THE PARTIES FURTHER ACKNOWLEDGE THAT THEY HAVE MUTUALLY NEGOTIATED THIS WAIVER. In the event Consultant refuses tender of defense in any suit or any claim, if that tender was made pursuant to this indemnification clause, and if that refusal is subsequently determined by a court having jurisdiction (or other agreed tribunal) to have been a wrongful refusal on the Consultant's part, then Consultant shall pay all the City's costs for defense, including all reasonable expert witness fees and reasonable attorneys' fees, plus the City's legal costs and fees incurred because there was a wrongful refusal on the Consultant's part. The provisions of this section shall survive the expiration or termination of this Agreement. VIII. INSURANCE. The Consultant shall procure and maintain for the duration of the Agreement, insurance of the types and in the amounts described in Exhibit B attached and incorporated by this reference. IX. EXCHANGE OF INFORMATION. The City will provide its best efforts to provide reasonable accuracy of any information supplied by it to Consultant for the purpose of completion of the work under this Agreement. X. OWNERSHIP AND USE OF RECORDS AND DOCUMENTS. Original documents, drawings, designs, reports, or any other records developed or created under this Agreement shall belong to and become the property of the City. All records submitted by the City to the Consultant will be safeguarded by the Consultant. Consultant shall make such data, documents, and files available to the City upon the City's request. The City's use or reuse of any of the documents, data and files created by Consultant for this project by anyone other than Consultant on any other project shall be without liability or legal exposure to Consultant. XI. CITY'S RIGHT OF INSPECTION. Even though Consultant is an independent contractor with the authority to control and direct the performance and details of the work authorized under this Agreement, the work must meet the approval of the City and shall be subject to the City's general right of inspection to secure satisfactory completion. CONSULTANT SERVICES AGREEMENT - 3 (Over$10,000) 9 XII. WORK PERFORMED AT CONSULTANT'S RISK. Consultant shall take all necessary precautions and shall be responsible for the safety of its employees, agents, and subcontractors in the performance of the contract work and shall utilize all protection necessary for that purpose. All work shall be done at Consultant's own risk, and Consultant shall be responsible for any loss of or damage to materials, tools, or other articles used or held for use in connection with the work. XIII. MISCELLANEOUS PROVISIONS. A. Recyclable Materials. Pursuant to Chapter 3.80 of the Kent City Code, the City requires its contractors and consultants to use recycled and recyclable products whenever practicable. A price preference may be available for any designated recycled product. B. Non-Waiver of Breach. The failure of the City to insist upon strict performance of any of the covenants and agreements contained in this Agreement, or to exercise any option conferred by this Agreement in one or more instances shall not be construed to be a waiver or relinquishment of those covenants, agreements or options, and the same shall be and remain in full force and effect. C. Resolution of Disputes and Governing Law. This Agreement shall be governed by and construed in accordance with the laws of the State of Washington. If the parties are unable to settle any dispute, difference or claim arising from the parties' performance of this Agreement, the exclusive means of resolving that dispute, difference or claim, shall only be by filing suit exclusively under the venue, rules and jurisdiction of the King County Superior Court, King County, Washington, unless the parties agree in writing to an alternative dispute resolution process. In any claim or lawsuit for damages arising from the parties' performance of this Agreement, each party shall pay all its legal costs and attorney's fees incurred in defending or bringing such claim or lawsuit, including all appeals, in addition to any other recovery or award provided by law; provided, however, nothing in this paragraph shall be construed to limit the City's right to indemnification under Section VII of this Agreement. D. Written Notice. All communications regarding this Agreement shall be sent to the parties at the addresses listed on the signature page of the Agreement, unless notified to the contrary. Any written notice hereunder shall become effective three (3) business days after the date of mailing by registered or certified mail, and shall be deemed sufficiently given if sent to the addressee at the address stated in this Agreement or such other address as may be hereafter specified in writing. E. Assignment. Any assignment of this Agreement by either party without the written consent of the non-assigning party shall be void. If the non-assigning party gives its consent to any assignment, the terms of this Agreement shall continue in full force and effect and no further assignment shall be made without additional written consent. F. Modification. No waiver, alteration, or modification of any of the provisions of this Agreement shall be binding unless in writing and signed by a duly authorized representative of the City and Consultant. G. Entire Agreement. The written provisions and terms of this Agreement, together with any Exhibits attached hereto, shall supersede all prior verbal statements of any officer or other representative of the City, and such statements shall not be effective or be construed as entering into or forming a part of or altering in any manner this Agreement. All of the above CONSULTANT SERVICES AGREEMENT - 4 (Over$10,000) 10 documents are hereby made a part of this Agreement. However, should any language in any of the Exhibits to this Agreement conflict with any language contained in this Agreement, the terms of this Agreement shall prevail. H. Compliance with Laws. The Consultant agrees to comply with all federal, state, and municipal laws, rules, and regulations that are now effective or in the future become applicable to Consultant's business, equipment, and personnel engaged in operations covered by this Agreement or accruing out of the performance of those operations. I. City Business License Required. Prior to commencing the tasks described in Section I, Contractor agrees to provide proof of a current city of Kent business license pursuant to Chapter 5.01 of the Kent City Code. J. Counterparts. This Agreement may be executed in any number of counterparts, each of which shall constitute an original, and all of which will together constitute this one Agreement. IN WITNESS, the parties below execute this Agreement, which shall become effective on the last date entered below. CONSULTANT: CITY OF KENT: By: By: (signature) (signature) Print Name: Print Name: Suzette Cooke Its Its Mayor (title) DATE: DATE: NOTICES TO BE SENT TO: NOTICES TO BE SENT TO: CONSULTANT: CITY OF KENT: Melissa Asher Johnetta Rowsey CPS HR Consulting City of Kent 241 Lathrop Way 220 Fourth Avenue South Sacramento, CA 95815 Kent, WA 98032 (916) 471-3373 (telephone) (253) 856-5295 (telephone) (916) 561-8472 (facsimile) (253) 856-6270 (facsimile) APPROVED AS TO FORM: Kent Law Department [In this field.You may enter the electronic filepeN where the contract has been saved] CONSULTANT SERVICES AGREEMENT - 5 (Over$10,000) 11 DECLARATION CITY OF KENT EQUAL EMPLOYMENT OPPORTUNITY POLICY The City of Kent is committed to conform to Federal and State laws regarding equal opportunity. As such all contractors, subcontractors and suppliers who perform work with relation to this Agreement shall comply with the regulations of the City's equal employment opportunity policies. The following questions specifically identify the requirements the City deems necessary for any contractor, subcontractor or supplier on this specific Agreement to adhere to. An affirmative response is required on all of the following questions for this Agreement to be valid and binding. If any contractor, subcontractor or supplier willfully misrepresents themselves with regard to the directives outlines, it will be considered a breach of contract and it will be at the City's sole determination regarding suspension or termination for all or part of the Agreement; The questions are as follows: 1. I have read the attached City of Kent administrative policy number 1.2. 2. During the time of this Agreement I will not discriminate in employment on the basis of sex, race, color, national origin, age, or the presence of all sensory, mental or physical disability. 3. During the time of this Agreement the prime contractor will provide a written statement to all new employees and subcontractors indicating commitment as an equal opportunity employer. 4. During the time of the Agreement I, the prime contractor, will actively consider hiring and promotion of women and minorities. 5. Before acceptance of this Agreement, an adherence statement will be signed by me, the Prime Contractor, that the Prime Contractor complied with the requirements as set forth above. By signing below, I agree to fulfill the five requirements referenced above. By: For: Title: Date: EEO COMPLIANCE DOCUMENTS - 1 12 CITY OF KENT ADMINISTRATIVE POLICY NUMBER: 1.2 EFFECTIVE DATE: January 1, 1998 SUBJECT: MINORITY AND WOMEN SUPERSEDES: April 1, 1996 CONTRACTORS APPROVED BY Jim White, Mayor POLICY: Equal employment opportunity requirements for the City of Kent will conform to federal and state laws. All contractors, subcontractors, consultants and suppliers of the City must guarantee equal employment opportunity within their organization and, if holding Agreements with the City amounting to $10,000 or more within any given year, must take the following affirmative steps: 1. Provide a written statement to all new employees and subcontractors indicating commitment as an equal opportunity employer. 2. Actively consider for promotion and advancement available minorities and women. Any contractor, subcontractor, consultant or supplier who willfully disregards the City's nondiscrimination and equal opportunity requirements shall be considered in breach of contract and subject to suspension or termination for all or part of the Agreement. Contract Compliance Officers will be appointed by the Directors of Planning, Parks, and Public Works Departments to assume the following duties for their respective departments. 1. Ensuring that contractors, subcontractors, consultants, and suppliers subject to these regulations are familiar with the regulations and the City's equal employment opportunity policy. 2. Monitoring to assure adherence to federal, state and local laws, policies and guidelines. EEO COMPLIANCE DOCUMENTS - 2 13 CITY OF KENT EQUAL EMPLOYMENT OPPORTUNITY COMPLIANCE STATEMENT This form shall be filled out AFTER COMPLETION of this project by the Contractor awarded the Agreement. I, the undersigned, a duly represented agent of Company, hereby acknowledge and declare that the before-mentioned company was the prime contractor for the Agreement known as that was entered into on the (date), between the firm I represent and the City of Kent. I declare that I complied fully with all of the requirements and obligations as outlined in the City of Kent Administrative Policy 1.2 and the Declaration City of Kent Equal Employment Opportunity Policy that was part of the before-mentioned Agreement. By: For: Title: Date: EEO COMPLIANCE DOCUMENTS - 3 14 This page intentionally left blank 15 City of Kent, Washington Summary Financial Report 40 '40�• KENT WA3H1 NGTON As of July 31 , 2014 16 City of Kent MONTHLY FINANCIAL REPORT Table of Contents EXECUTIVE SUMMARY AND GRAPHIC ANALYSIS Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 General Fund Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 General Fund Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 PropertyTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 SalesTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 UtilityTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Building Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Plan Check Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Recreation Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Fines And Forfeitures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 B&O Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Water Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Sewer&Drainage Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Golf Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 CURRENT BUDGET ANALYSIS General Fund Analysis(includes Annexation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Street Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Lodging Tax Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Youth/Teen Programs Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Capital Improvement Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Criminal Justice Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Golf Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 INTERNAL SERVICE FUNDS PROFIT AND LOSS Fleet Services Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Central Services Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Information Technology Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Facilities Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Unemployment Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 Workers Compensation Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Health and Employee Wellness Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 LEOFF 1 Retirees Benefits Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Liability Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Property Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 REVENUE AND EXPENSE SUMMARIES Monthly Comparison 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 Other Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 Technology Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 Facilities Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 Water Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 Sewerage Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 17 City Of Kent Monthly Financial Summary July 2014 General Fund Summary Using information available through July, ending fund balance is estimated to increase by $1.9 million and end the year at $11.0 million, which includes: • General Fund reserves of $7.7 million, or 10.1% • Contingency for Unanticipated Costs of $1.5 million • $1.8 million restricted for annexation. In addition, there is currently $424,000 in the Strategic Opportunities Fund. Revenues Overall revenues are currently coming in about $2.3 million, or 3.4% above budget. Highlights include: • Sales Tax continues a steady positive trend, averaging a 6% increase over 2013 collections. Year-end projection is expected to exceed budget by $800,000, which equates to 4.1% • Utility Tax is trending about 1.6% above budget, for a total of $300,000. Electric Utility Tax is running nearly $250,000 above budget, largely attributed to the development projects occurring throughout the city. • Building Permits and Plan Check Fees revenues are exceeding projections, currently running nearly $1.2 million above budget, or 24.7%. Exoenditures Expenditures in all categories, except Cost Allocations, are currently trending about $1.9 million below budget, or 2.4%. Due to a change in methodology for allocating General Fund, the costs allocated to other funds and projects has been reduced by $2.5 million. In July, Council approved a budget appropriation not to exceed $700,000 for the SE 240th Street Slide Repair project. The original funding source was expected to be the Contingency for Unanticipated Costs Fund. However, we are currently showing it as a General Fund costs without tapping the contingency fund. Overall expenditures are expected to end the year $600,000 above budget, or 0.8%. As we continue monitoring 2014 expenditures, it may be necessary to bring forward a request for a supplemental budget increase for General Fund operations. 3 18 General Fund Revenues 14,000,000 9i 12,000,000 10,000,000 8,000,000 6,000 000 ,lul , I.li/911� 4,000,000 //4/, 11 a�.;,,r. ,,,.r�lli,✓ 2,000,000 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 4,024,049 4,449,797 6,414,985 12,981,697 6,48],8]0 5,458,948 4,081,731 3,549,855 5,636,975 12,680,621 5,201,787 5,144,024 14 Pct 4,806,171 4,872,050 6,226,128 11,990,500 7,286,212 5,755,176 4,853,202 +/- 782,122 422,254 (188,856) (991,198) 798,342 296,228 771,471 Put+/- 19.4% 9.5% -2.9% -7.6% 12.3% 5.4% 18.9% General Fund Revenues 80,000,000 70,000,000 60,000,000 50,000,000 40,000,000 30,000,000 "�,r, 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 4,024,049 8,473,846 14,888,830 27,870,528 34,358,398 39,817,346 43,899,077 47,448,932 53,085,907 65,766,528 70,968,315 76,112,339 14 Pct 4,806,171 9,678,221 15,904,350 27,894,849 35,181,061 40,936,237 45,789,439 +/- 782,122 1,204,376 1,015,519 24,322 822,663 1,118,,891 1,890,362 Put+/- 19.4% 14.2% 6.8% 0.1% 2.4% 4.8% 4.3% 19 General Fund Expenditures 9,000,000 ,000,000 fat, A 7,000,000 6,000,000 ,wry%,1 G/i 5,000,000 l/ll4' uO uO uO uO uO uO uO uO ii,,,, uO 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 5,358,217 6,186,827 5,189,557 5,872,186 5,511,065 5,581,181 7,93,438 6,443,071 7,710,491 14 Bud 5,690,235 5,895,859 5,789,697 6,101,349 6,356,591 6,001,274 6,389,129 5,898,246 6,101,113 7,358,259 6,833,677 7,062,255 14 Pct 5,256,687 5,387,773 5,586,867 5,727,725 5,636,034 5,595,604 6,365,606 +/- (433,548) (508,087) (202,830) (373,623) (720,557) (405,670) (23,523) Put+/- -7.6% -8.6% -3.5% -6.1% -11.3% -6.8% -0.4% General Fund Expenditures 80,000,000 70,000,000 60,000,000 50,000,000 40,000,000 , 30,000,000 20,000,000 ,;,,;,;r,,,,,v, 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 20,706,532 26,893,359 32,082,916 37,955,102 43,466,167 49,047,348 57,020,786 63,463,857 71,174,348 14 Bud 5,690,235 11,586,095 17,375,792 23,477,140 29,833,731 35,835,005 42,224,134 48,122,380 54,223,493 61,581,752 68,415,429 75,477,684 14 Pct 5,256,687 10,644,460 16,231,327 21,959,052 27,595,086 33,190,690 39,556,296 +/- (433,548) (941,635) (1,144,465) (1,518,089) (2,238,645) (2,644,3316) (2,667,838) Put+/- -7.6% -8.1% -6.6% -6.5% -7.5% -54% -6.3% 20 Property Tax 9,000,000 8,000,000 AN, 4 %%� 7,000,0005,000,000 r� �j'4� 4,000,000 3,000,000 2,000,000 1,000,000 i l/aiv 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 2,407,918 199,531 60,537 +/- 822 (2,679) 321,104 (723,204) 441,469 120,117 21,408 Put+/- 0.0% -1J% 58.2% -9.1% 22.5% 151.3% 54.7% 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 10,618,747 10,818,278 10,878,815 +/- 822 (1,857) 319,247 (403,957) 37,512 157,629 179,037 Put+/- 0.0% -1.2% 45.2% -4J% 0.4% 1.5% 1.7% 6 21 Sales Tax 3,000,000 2,500,000 /� / 2,000,000 v n d� �r 1,500,000 �A m� � �� "'✓ �ma fig n. 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 1,448,704 2,644,983 1,448,604 +/- 179,053 199,034 (39,888) 174,289 235,507 34,672 299,463 put 16.4% 13.6% -1.6% 17.1% 19.4% 1.3% 26.1% i Sales Tax 25,000,000 20,000,000 15,000,000 10,000,000 o Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 14Bud Cumulative Budget vs Actual 13AG �14AR ]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 13 Pct 1,244,395 2,815,260 5,166,393 6,295,530 7,632,382 9,702,462 11,099,383 12,499,998 15,153,157 16,508,310 17,930,307 20,687,615 14 Bud 1,094,236 2,561,077 5,092,468 6,108,859 7,322,055 9,932,366 11,081,506 12,320,196 15,031,027 16,210,850 17,476,156 20,234,460 14 Pct 1,273,289 2,939,164 5,430,667 6,621,347 8,070,051 10,715,034 12,163,638 +/- 179,053 378,087 338,199 512,488 747,996 782,668 1,082,131 pct+/- 16.4% 14.8% 6.6% 8.4% 10.2% 1.9% 9.8% zz Utility Tax 2,500,000 2,000,000 li dim 1,500,000 1,000,000 500,000 0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 14Bud Monthly Budget vs Adjusted Actual 13Att .14Att ]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 13 P t 1,928,686 1,593,360 1,575,939 1,814,487 1,482,322 1,315,268 1,668,079 1,400,094 1,690,099 1,696,812 1,436,286 1,517,705 14 Bud 2,084,694 1,616,252 1,596,145 1,880,734 1,468,120 1,474,156 1,722,301 1,346,390 1,604,347 1,527,144 1,464,275 1,287,409 14P t 2,077,962 1,709,385 1,608,285 1,934,443 1,464,375 1,263,734 1,825,760 +/- (6,732) 93,133 12,140 53,710 (3,745) (210,422) 103,459 Pct+/- -0.3% 5.8% 0.8% 2.9% -0.3% -14.3% 6.0% Utility Tax 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 14Bud ✓. 13Att Cumulative Budget vs Actual .14Att ]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 13 P t 1,928,686 3,522,046 5,097,985 6,912,472 8,394,794 9,710,063 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 14P t 2,077,962 3,787,347 5,395,632 7,330,075 8,794,450 10,058,185 11,883,945 +/- (6,732) 86,401 98,540 152,250 148,505 (61,916) 41,543 Pct+/- -0.3% 2.3% 1.9% 2.1% 1.7% -0.r 0.4% 23 Building Permits 800,000 700,000 600,000 5 00,000 400,000 300,000 r� 11an 200,000 ,,,,,,, °'°°7111 ' //Oim . Jg 100,000 0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 14 Bud Monthly Budget vs Adjusted Actual -u 13 Alt �14AR ]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 13 Pct 77,108 196,379 209,153 213,511 271,096 324,478 255,066 163,164 216,429 187,657 192,866 122,432 14 Bud 152,006 160,347 210,518 248,474 252,472 270,663 260,805 230,285 195,256 170,571 153,246 124,734 14 Pct 197,974 148,496 176,394 241,223 682,160 233,945 309,879 +/- 45,967 (11,851) (34,124) (7,250) 429,688 (36,718) 49,074 Put+/- 30.2% J.4% -16.2% -2.9% 170.2% -13.6% 18.8% 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 Pct 77,108 2]3,48] 482,640 696,151 967,247 1,291,725 1,546,791 1,709,955 1,926,384 2,114,041 2,306,908 2,429,339 14 Bud 152,006 312,353 522,871 771,345 1,023,817 1,294,480 1,555,285 1,785,570 1,980,826 2,151,397 2,304,643 2,429,377 14 Pct 197,974 346,469 522,864 764,087 1,446,247 1,680,192 1,990,071 +/- 45,967 34,116 (8) (7,258) 422,430 385,712 434,786 Put+/- 30.2% 10.9% 0.0% -0.9% 41.3% 98% 28.0% 24 Plan Check Fees 600,000 5 00,000 400,000 300,000 200,000 „�,,, /U/ 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 181,841 561,764 200,524 274,831 443,503 290,248 288,761 +/- 246,068 358,983 (25,938) 35,711 175,639 8,651 80,442 Put+/- 151.7% 177.0% -11.5% 14.9% 65.6% 3.1% 38.6% Plan Check Fees 3,000,000 2,500,000 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 14P t 181,841 743,605 944,129 1,218,960 1,662,463 1,952,710 2,241,471 +/- 19,624 378,607 352,669 388,379 564,018 572,670 653,111 Put+/- 12.1% 103.7% 59.6% 46.8% 51.3% 1b.5% 41.1% Recreation Fees. 2.5 . 250,000 200,000 150,000 r 100,000 +% 50,000 r �� „q 3/rlir� ,��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 65,983 54,281 158,713 +/- 25,267 5,074 14,026 (23,960) (12,921) 4,213 (2,354) put 19.0% 16.9% 15.8% -11.4% -16.4% 8.4% -1.5% Recreation Fees 1,400,000 1,200,000 1,000,000 800,000 600,000 400,000 200,000 0 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 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 158,329 193,444 296,162 482,186 548,169 602,450 761,163 +/- 25,267 30,341 44,367 20,407 7,487 11,699 9,346 pct 19.0% 18.6% 17.6% 4.4% 1.4% 2.0% 1.2% 11 26 Fines & Forfeitures 250,000 200,000 150,000 100,000 % � 11 50,000 p Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 14 Bud Monthly Budget vs Adjusted Actual .. "", . 14AR ]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 13 P t 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 78,082 119,555 121,053 170,649 103,048 145,809 +/- (30,158) (54,473) (48,360) (13,203) 37,527 (31,424) 23,819 Put+/- -26.1% -41.1% -28.8% -9.8% 28.2% -23.4% 19.5% Fines & Forfeitures 1,800,000 1,600,000 1,400,000 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 85,589 163,671 283,226 404,280 574,929 677,977 823,786 +/- (30,158) (84,631) (132,991) (146,194) (108,666) (140,090) (116,271) Put+/- -26.1% -34.1% -32.0% -26.6% -15.9% -17.1% -12.4% 12 B & O Revenues 7 1,600,000 1,400,000 1,200,000 %p 1,000,000 800,000 "< I 600,000 400,000 �6 0 % (200,000) Jan Feb Mar ,Apr May Jun Jul Aug Sep ,Oct Nov Dec 14Bud Monthly Budget vs Adjusted Actual -aaAct t14Act ]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 (19,661) 46,255 1,448,150 +/- 2,955 521 0 69,729 (254,661) 46,255 508,150 Pct+/- - - - 7.4% -108.4% 0.0% 54.1% B & O Revenues 5,000,000 4,500,000 4,000,000 3,500,000 y j 3,000,000 2,500,000 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 H,.1aAa �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 1,001,256 1,047,511 2,495,661 +/- 2,955 3,475 11,188 80,917 (173,744) (127,489) 380,661 Pc +/- 8.6% -14.8% -10.9% 18.0% *Does not include$300,000 General Fund Amount 13 28 Water Operating Revenues 2,500,000 any d1,500,000 ........�- / 10 oo r%olmra '/m 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 1,546,390 1,436,198 2,110,185 +/- 42,646 51,732 48,991 (86,083) 131,357 (38,904) 273,802 Put+/- 3.0% 4.8% 4.4% -]J% 9.3% -2.6% 14.9% Water Operating Revenues 20,000,000 18,000,000 16,000,000 ,,4,", 14,000,000 12,000,000 v 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 6,311,420 7,747,618 9,857,803 +/- 42,646 94,377 143,369 57,285 188,642 149,739 423,541 Put+/- 3.0% 3.8% 4.0% 1.2% 3.1% 2.0% 4.5% 14 29 Sewer and Drainage Operating Revenues 4,500,000 4,000,000 /�A/D ��n✓m ,a r� ' 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 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 3,694,084 3,304,308 +/- (68,020) 371,443 55,262 (74,612) 148,911 (120,210) Put+/- -1.8% 11.4% 1.6% -2.0% 4.2% -3.5% Sewer and Drainage Operation Revenues 50,000,000 45,000,000 40,000,000 ....,,,, 35,000,000 30,000,000 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 p p ...p p... p ..0. ....I Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 14 Bud 13AR Cumulative Budget vs Actual �14AR ]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 13 Pct 3,804,787 6,987,733 10,366,646 14,005,546 17,447,571 20,739,918 24,784,144 28,077,879 31,679,822 35,358,335 38,877,551 42,077,456 14 Bud 3,872,807 7,142,938 10,617,312 14,317,674 17,862,847 21,287,365 25,315,856 28,768,930 32,515,648 36,153,828 39,602,509 43,155,212 14 Pct 3,804,787 7,446,360 10,975,996 14,601,747 18,295,831 21,600,139 +/- (68,020) 303,422 358,685 284,073 432,984 312,773 Put+/- -1.8% 4.2% 3.4% 2.0% 2.4% 1.5% 15 30 Golf Operating Revenues 500,000 45 0,000 400,000 350,000 ,� a%NOR", � 200,000 a y�ipi ,mv�i 150,000 100,000 50,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 14 Bud Monthly Budget vs Adjusted Actual 13 Act I14AR ]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 13 Pct 71,129 108,922 184,571 201,960 255,764 326,892 346,431 326,773 186,999 161,151 75,993 113,011 14 Bud 92,281 129,075 186,256 271,833 314,960 395,330 454,944 438,064 279,049 206,440 112,233 148,528 14 Pct 74,637 80,766 143,772 252,286 287,739 340,940 346,777 +/- (17,644) (48,309) (42,483) (19,547) (27,221) (54,390) (108,167) put -19.1% -37.4% -22.8% -7.2% -8.6% -13.8% -23.8% Golf Operating Revenues 3,500,000 3,000,000 2,500,000 2,000,000 c„ 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 74,637 155,403 299,175 551,461 839,201 1,180,141 1,526,919 +/- (17,644) (65,953) (108,437) (127,984) (155,205) (209,594) (317,761) pct -19.1% -29.8% -26.6% -18.8% -15.6% -15.1% -17.2% 16 31 GENERALFUND including Annexation As of July 31, 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 10,878,815 20,577,728 Sales Tax 20,687,615 20,234,460 12,163,638 21,071,692 Utility 19,119,138 19,071,967 11,883,945 19,383,151 Other 1,101,844 1,057,905 473,612 1,006,122 Business and Occupation Tax 299,907 300,000 300,000 303,600 Licenses and Permits 3,688,807 3,669,971 3,049,794 4,196,897 Intergovernmental Revenue 2,562,646 2,379,379 1,458,819 2,575,139 Charges for Services 5,125,968 5,029,870 3,936,372 5,817,706 Fines and Forfeitures 1,493,381 1,552,429 823,786 1,441,634 Miscellaneous Revenue 1,300,392 1,282,014 820,658 1,324,453 Transfers In 1,036,877 1,006,524 1,006,524 TOTAL REVENUES 76,542,336 76,112,339 45,789,439 78,704,646 Expenditures Salaries & Benefits 48,072,286 49,757,314 27,852,073 49,142,218 Supplies 2,265,314 3,416,487 1,367,277 2,814,333 Services & Charges 26,823,039 26,409,347 14,440,188 25,675,979 Capital Outlay 10,499 4,206 4,206 Cost Allocations (9,988,159) (8,240,137) (4,495,948) (5,697,546) Transfers Out 3,991,369 4,834,673 388,499 4,834,673 TOTAL EXPENDITURES 71,174,348 76,177,684 39,556,296 76,773,863 Net Revenues less Expenditures 5,367,988 (65,345) 6,233,143 1,930,783 Strategic Opportunities Fund * 424,012 Ending Fund Balance 9,497,964 9,432,619 15,731,107 11,004,735 Comprised of: General Fund Reserves 6,145,735 6,721,499 7,738,294 8.6% 8.8% 10.1% Contingency for Unanticipated Costs 1,500,000 1,500,000 1,500,000 Restricted for Annexation 1,852,229 1,211,120 1,766,441 * 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. 17 32 STREET OPERATING FUND As of July 31, 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 1,075,259 1,921,924 Water Utility Tax 169,737 172,436 98,453 173,132 Sewer Utility Tax 245,997 238,182 148,754 241,077 Drainage Utility Tax 173,332 178,433 108,844 179,398 Electric Utility Tax 1,158,501 1,131,040 722,148 1,193,257 Gas Utility Tax 364,075 378,210 272,294 382,279 Garbage Utility Tax 231,277 207,925 139,294 219,714 Telephone Utility Tax 636,971 689,618 333,309 656,081 Business &Occupation Tax 4,700,093 4,700,000 2,495,661 4,700,000 Miscellaneous Revenues 1,261 70 1,069 1,069 Total Revenues 9,593,608 9,601,506 5,395,083 9,667,930 Total Resources 9,868,651 10,306,396 6,099,973 10,372,820 Expenditures &Transfers Debt Service PW Trust Fund Loan 752,069 823,391 823,391 823,391 GO Refund (96) 2004 139,507 151,089 3,365 151,089 GO Refund 2005 (93,95,00,96TF) 114,714 112,485 14,296 112,485 LTGO Bonds 2008 466,921 472,025 140,772 472,025 LTGO Bonds 2009 207,107 207,637 21,323 207,637 GO Refund 2012 (2000/2002) 600,022 713,250 91,510 713,250 Total Debt Service 2,280,340 2,479,877 1,094,657 2,479,877 Operating Costs Street Utility Operations 1,573,555 1,700,976 973,550 1,636,497 Street Tree Maintenance Program 189,686 272,358 130,090 272,358 Engineering Services Allocation 265,180 265,180 154,688 265,180 Total Operating Costs 2,028,421 2,238,514 1,258,329 2,174,035 Arterials B &O Street Capital 2,550,000 4,834,200 334,200 4,834,200 256th Imps (Kent Kangley-116th) 2,000,000 Street Light Repair 150,000 (134,200) (134,200) (134,200) Closed and other Arterial Projects 14,710 Total Arterials 4,714,710 4,700,000 200,000 4,700,000 Other Improvements Metro 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 1,458,329 7,029,035 Total Expense &Transportation 9,163,761 9,573,391 2,552,986 9,508,912 Change In Fund Balance 429,846 28,115 2,842,097 159,018 Ending Fund Balance 704,890 733,005 3,546,986 863,908 18 33 LODGING TAX OPERATING FUND As of July 31, 2014 2013 2014 2014 2014 Actual Budget YTD Est Actual Beginning Fund Balance 95,397 193,663 193,663 193,663 Revenues Lodging Tax 217,618 196,812 106,114 228,498 Miscellaneous Income 85 50 103 176 Total Revenues 217,703 196,862 106,217 228,675 Total Resources 313,099 390,525 299,880 422,338 Expenditures Seattle Southside Visitor Services 60,000 60,000 4,648 60,000 Tourism Unallocated 10,000 20,000 6,000 20,000 Tourism Chamber 18,500 18,500 9,250 18,500 ShoWare Marketing 35,000 60,000 60,000 Branding Activities 20,000 18,324 20,000 Total Expenditures 123,500 178,500 38,222 178,500 Transfers Out - Showare Center Marquee (4,064) Total Expenditures and Transfers 119,436 178,500 38,222 178,500 Change in Fund Balance 98,266 18,362 67,994 50,175 Ending Fund Balance 193,663 212,025 261,657 243,838 19 34 YOUTH/TEEN PROGRAMS OPERATING FUND As of July 31, 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 29,536 52,704 Sewer 73,799 71,455 44,626 77,138 Drainage 51,999 57,650 32,653 54,614 Electric 347,550 339,244 216,644 355,045 Gas 109,223 113,399 81,688 106,168 Garbage 69,383 62,442 41,788 71,944 Telephone 191,091 206,885 99,993 184,292 Miscellaneous Revenues 338 255 168 425 TOTAL REVENUES 894,305 903,061 547,096 902,329 TOTAL RESOURCES 980,763 1,060,398 704,433 1,059,666 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 4,537 547,096 3,805 ENDING FUND BALANCE 157,337 161,874 704,433 161,142 20 35 CAPITAL IMPROVEMENT OPERATING FUND As of July 31, 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 2,882,906 5,011,132 Utility Tax 1,178,131 1,218,674 712,100 1,207,584 Real Estate Excise Tax 1,875,994 1,548,819 859,411 1,463,276 Real Estate Excise Tax-2nd Qtr 1,875,994 1,548,819 859,411 1,463,276 Real Estate Excise Tax-St Percent 85,959 45,805 45,805 Miscellaneous Revenues 1,086 3,978 655 2,171 Excess B&O Tax Over $5m 175,212 Sale of Property 1,827,862 3,500,000 156,799 2,656,799 Transfer In - GF 2,361,219 2,259,600 2,441,487 Total Rev/Other Fin Sources 14,223,131 14,954,840 5,517,087 14,291,530 Total Resources 3,140,756 7,528,191 (1,909,562) 6,864,881 Expenditures (Transfers) Debt Service Non-Voted Debt Service 1,179,443 1,218,674 412 1,207,584 Valley Communications 204,880 229,280 8,640 229,280 LTGO/ Taxable Bonds 2003 666,276 186,491 21,481 186,491 GO Refund (96) 2004 1,480,875 1,603,821 1,568,102 GO Refund 2005 (93,95,00,96TF) 191,579 187,857 23,875 187,857 LTGO Bonds 2006 758,000 1,246,000 223,000 1,246,000 LTGO Bonds 2008 1,306,679 1,324,575 395,028 1,324,575 GO Refund 2009 (Part 1999) 721,268 723,120 74,259 723,120 GO Refund 2012 (2000/2002) 747,258 645,377 82,802 645,377 GO Refund 2014 (2004) 35,719 35,719 ShoWare Debt Service 2,804,475 2,400,000 1,227,092 2,800,000 Subtotal Debt Service 10,060,733 9,765,195 2,092,308 10,154,105 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 Wilson Playfield 800,000 800,000 800,000 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 1,300,000 800,000 1,300,000 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 11,365,195 2,892,308 11,754,105 Change in Fund Balance 3,655,726 3,589,645 2,624,778 2,537,425 Total Ending Fund Balance (7,426,649) (3,837,004) (4,801,870) (4,889,224) 21 36 CRIMINAL JUSTICE OPERATING FUND As of July 31, 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 1,239,204 2,124,350 MVET - Basic Crime 108,364 104,136 62,115 106,483 MVET - Special Programs 84,428 80,747 66,380 86,597 Miscellaneous Revenues 597 200 393 393 Total Revenues 2,270,987 2,127,731 1,368,093 2,317,823 Total Resources 2,921,424 3,185,535 2,425,896 3,375,627 Expenditures Law Salaries & Benefits 548,995 569,121 333,791 572,213 Supplies 9,786 30,922 6,986 19,462 Services & Charges 12,783 22,453 7,615 18,109 Domestic Violence Salaries & Benefits 138,608 144,277 92,318 158,259 Services & Charges 8,320 8,361 4,899 8,399 KYFS - Youth Violence Prevention Services & Charges 25,000 25,000 25,000 Police Salaries & Benefits 986,045 1,415,576 804,075 1,428,415 Supplies 49,114 93,476 17,610 42,174 Services & Charges 41,856 137,056 31,065 69,773 Total Expenditures 1,820,508 2,446,242 1,298,360 2,341,804 Transfers Out 43,112 16,500 16,500 Total Expenditures and Transfers 1,863,620 2,462,742 1,298,360 2,358,304 Increase (Decrease) In Fund Balance 407,367 (335,011) 69,733 (40,480) Ending Fund Balance 1,057,804 722,793 1,127,537 1,017,323 (1) Council resolution allocated 11% of Criminal Justice sales tax to Domestic Violence. 22 37 GOLF OPERATING FUND As of July 31, 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 1,338,000 664,609 1,000,683 Cart &Club Rentals 162,852 204,000 94,998 175,154 Restaurant Lease 50,444 60,000 24,057 50,305 1,221,051 1,602,000 783,664 1,226,141 Direct Operating Expenditures 1,262,793 1,365,157 665,511 1,282,403 16 Hole Course Net Income/(Loss) (41,742) 236,843 118,153 (56,261) Par 3 Course Operating Revenues Green Fees 214,921 281,000 135,799 211,471 Cart &Club Rentals 10,296 14,000 6,664 9,535 Food & Beverage Sales 11,793 20,000 6,645 12,181 237,010 315,000 149,108 233,187 Direct Operating Expenditures 257,596 260,934 143,184 250,209 Par 3 Course Net Income/(Loss) (20,586) 54,066 5,924 (17,022) Driving Range/Merchandise Center Operating Revenues Driving Range Fees 414,048 470,000 269,520 439,084 Mini Putt Fees 37,573 48,000 22,779 37,573 Lesson Fees 75,522 110,000 63,068 90,280 Cart &Club Rentals 1,579 481 1,540 Food & Beverage Sales 32,790 35,000 22,164 34,641 Merchandise Sales 389,659 508,994 239,774 397,626 951,171 1,171,994 617,787 1,000,745 Direct Operating Expenditures 712,097 1,017,223 435,172 757,764 DR/Merchandising Net Income/(Loss) 239,074 154,771 182,615 242,981 Net Operating Income/(Loss) 176,746 445,680 306,692 169,697 Other Operating Revenue/(Expenses) Internal Services * (361,706) (382,477) (219,600) (370,570) Bank Charges/Armored Car Fees (40,671) (41,565) (16,978) (39,941) Other Operating (10,558) (19,412) (6,755) (19,579) (412,934) (443,454) (243,332) (430,091) Adjusted Operating Income/(Loss) (236,189) 2,226 63,359 (260,394) Non-Operating Revenues (Expenses) Admissions Tax to General Fund (68,184) (45,033) (69,199) Non-Operating Revenues (Expenses) ** 45,694 25,350 19,507 28,668 (22,490) 25,350 (25,526) (40,530) Net Change in Working Capital (258,678) 27,576 37,833 (300,924) Ending Working Capital (2,653,878) (2,626,302) (2,616,045) (2,954,803) * 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. 23 38 FLEET SERVICES FUND As of July 31, 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 1,935,112 3,309,555 Fleet Replacement 795,109 1,042,850 609,647 1,042,850 Sale of Property 20,657 7,337 7,337 Miscellaneous Revenues 2,899 13,835 1,510 2,589 Total Operating Revenue 3,973,663 4,366,240 2,553,606 4,362,331 Total Resources 5,839,967 6,810,720 4,998,086 6,806,811 Expenditures Salaries & Benefits 836,007 840,553 478,050 819,514 Supplies 1,363,952 1,615,815 781,971 1,535,024 Services 782,578 784,340 423,101 776,497 Capital Outlay 412,816 670,000 406,278 670,000 Total Expenditures 3,395,353 3,910,708 2,089,401 3,801,035 Transfers Out 134 Total Expenses and Transfers 3,395,487 3,910,708 2,089,401 3,801,035 Net Change In Working Capital 578,176 455,532 464,205 561,296 Total Working Capital 2,444,480 2,900,012 2,908,685 3,005,776 24 39 CENTRAL SERVICES FUND As of July 31, 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 80,542 138,071 Postage 174,545 301,610 118,701 232,415 Transfers In 120,882 Total Revenue 422,740 523,793 199,243 370,486 Total Resources 254,540 436,754 112,204 283,448 EXPENSE Central Stores 120,160 215,718 66,555 122,563 Postage 202,057 302,688 121,850 207,287 Central Services 19,361 Total Expense 341,578 518,406 188,405 329,851 Net Operating Income 81,162 5,387 10,838 40,636 Ending Working Capital (87,039) (81,652) (76,201) (46,403) 25 40 INFORMATION TECHNOLOGY FUND As of July 31, 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 Internal Contributions 4,040,787 4,595,842 2,661,369 4,562,346 Utility Tax 1,363,668 1,045,200 808,582 1,397,760 Intergovernmental - RFA 455,684 452,893 198,427 452,893 Technology Fees 455,161 389,308 318,192 428,239 Miscellaneous Revenues 21,875 22,970 9,471 22,970 Total Revenue 6,337,175 6,506,213 3,996,040 6,864,208 Total Resources 6,907,315 7,628,991 5,118,817 7,986,986 Expenditures Computer Systems Salaries & Benefits 707,050 820,451 354,608 770,289 Supplies 16,980 4,032 7,904 16,904 Services & Charges 861,939 809,548 510,955 793,517 Subtotal 1,585,969 1,634,031 873,467 1,580,710 Tech Services Salaries & Benefits 1,085,846 1,234,372 625,245 1,248,404 Supplies 46,711 53,178 54,528 68,178 Services & Charges 784,559 1,157,738 804,134 1,132,738 Subtotal 1,917,116 2,445,288 1,483,907 2,449,320 Printing/Graphics/Cable TV Salaries & Benefits 666,243 675,800 406,742 690,317 Supplies 57,260 78,479 49,356 73,479 Services & Charges 252,046 396,943 216,903 371,974 Subtotal 975,549 1,151,222 673,001 1,135,770 Total Operating Expense 4,478,635 5,230,541 3,030,376 5,165,800 Transfers Out-LT Lifecycle 454,211 389,308 318,192 428,239 Transfers Out-IT Capital 851,691 858,500 858,500 Total Exp & Transfers 5,784,537 6,478,349 3,348,568 6,452,539 Net Income 552,638 27,864 647,472 411,669 Ending Working Capital 1,122,778 1,150,642 1,770,250 1,534,447 26 41 FACILITIES OPERATING FUND As of July 31, 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 866,487 843,316 511,279 866,487 Rental Fees - Internal 3,997,582 4,178,609 2,437,522 4,178,609 Leases 26,918 26,916 15,703 26,919 Miscellaneous Revenue 14,697 16,269 8,449 14,484 Total Revenue 4,905,684 5,065,110 2,972,953 5,086,499 Total Resources 5,772,744 6,330,748 4,238,591 6,352,136 Operating Expense Salaries and benefits 1,934,230 2,197,476 1,219,640 2,090,812 Supplies 284,997 360,176 192,225 339,528 Services and charges 1,678,765 1,924,181 878,695 1,869,023 Total Operating Expense 3,897,992 4,481,833 2,290,560 4,299,364 Other Financial Uses Transfers Out - Projects 500,000 570,000 570,000 Transfers Out - Debt 109,115 31,714 31,714 31,714 Total Non Operating Rev (Exp) 609,115 601,714 31,714 601,714 Total Expenses and Uses 4,507,107 5,083,547 2,322,274 4,901,078 Net Change In Working Capital 398,577 (18,437) 650,679 185,421 Ending Working Capital 1,265,638 1,247,201 1,916,317 1,451,059 27 42 UNEMPLOYMENT FUND As of July 31, 2014 2013 2014 2014 2014 Actual Budget YTD Est Actual Beginning Working Capital 280,233 471,907 471,907 471,907 Revenues Contributions 378,004 402,324 219,083 375,570 Miscellaneous Revenue 483 250 379 379 Total Revenues 378,487 402,574 219,461 375,949 Total Resources 658,720 874,481 691,369 847,856 Expenditures Salaries & Benefits 20,291 24,605 11,704 20,064 Supplies 4,260 2,130 Claims Paid 1st Quarter 54,869 100,000 51,070 51,070 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 1,864 3,993 Total Expenditures 186,813 404,054 64,638 347,256 Net Income 191,674 (1,480) 154,823 28,692 Ending Working Capital 471,907 470,427 626,730 500,599 28 43 WORKERS COMPENSATION FUND As of July 31, 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 1,656,075 855,465 1,606,921 Miscellaneous Revenue 3,704 3,000 1,778 3,048 Total Revenue 1,508,564 1,659,075 857,243 1,609,969 Total Resources 21202,311 2,361,476 1,559,644 2,312,370 Expenditures Salaries & Benefits 81,168 99,636 46,814 80,252 Judgements & Damages 477,168 950,000 211,368 663,432 Ultimate Loss Adjustment 678,803 Liability Insurance 50,025 79,799 55,050 55,050 Intergovernmental Services 136,494 204,000 59,550 169,923 Administrative Expenses 64,788 54,853 26,778 61,363 Other Expenses 5,431 16,962 6,213 10,350 Safety Program 6,033 101,066 21,102 52,668 Total Expenditures 1,499,910 1,506,316 426,874 1,093,038 Net Income 8,654 152,759 430f369 516,931 Ending Working Capital 702,401 855,160 1,132,770 1,219,332 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. 29 44 HEALTH AND EMPLOYEE WELLNESS FUND As of July 31, 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 4,418,681 7,574,882 Health Savings Account 133,182 144,446 607,686 1,215,371 Group Health 377,096 445,761 226,237 403,626 Employee Share Blue Cross 871,584 931,186 424,525 891,075 Group Health 54,350 58,250 30,336 56,598 RFA Contributions 99,719 COBRA 107,154 90,596 47,544 90,837 Miscellaneous 51,245 11,025 2,807 11,025 Total Revenue 10,950,327 10,254,022 5,757,815 10,243,414 Total Resources 16,913,946 17,371,400 12,875,194 17,360,793 Expenditures Salaries & Benefits 320,639 361,095 199,420 341,862 Blue Cross Claims 7,464,567 8,711,459 4,077,993 7,604,815 Blue Cross Admin Fees 386,618 417,274 263,333 451,427 Blue Cross Audit Fees 60,519 30,260 Delta Dental Claims 697,219 860,816 366,204 772,681 Delta Dental Admin Fees 45,854 48,316 30,110 48,316 Vision Service Plan Claims 83,672 95,021 57,228 86,037 Vision Service Plan Admin Fees 19,911 15,008 11,343 18,875 Stop Loss Fees 338,359 477,380 195,205 395,295 Stop Loss Reimbursements (20,885) (349,793) (180,383) Group Health Premiums 426,597 610,959 256,573 510,117 COBRA Medical Expenses 12,639 2,665 2,665 IBNRAdjustment (82,300) 61,700 61,700 Wellness 56,487 124,482 54,774 81,840 Other Professional Services 47,193 189,345 20,316 116,007 Total Expenditures 9,796,568 11,683,581 5,535,163 10,341,514 Change in Working Capital 1,153,759 (1,429,559) 222,652 (98,099) Ending Working Capital 7,117,378 5,687,819 7,340,030 7,019,279 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 5,833,830 5,513,079 30 45 LEOFF 1 RETIREES BENEFITS FUND As of July 31, 2014 2013 2014 2014 2014 Actual Budget YTD Est Actual Beginning Working Capital 699,508 862,223 862,223 862,223 Revenues and Transfers In Contributions 662,889 751,294 438,592 751,294 Contributions - Dependents 31,317 72,000 33,883 58,085 Miscellaneous Revenue 1,052 2,500 492 1,052 Transfers In from General Fund 250,000 250,000 250,000 Total Revenues and Transfers In 945,258 1,075,794 472,967 1,060,431 Total Resources 1,644,766 1,938,017 1,335,190 1,922,654 Expenditures Blue Cross Claims 530,975 814,122 343,194 634,325 Blue Cross Admin Fees 47,211 63,048 32,178 52,967 Delta Dental Claims 34,854 52,991 19,175 42,018 Delta Dental Admin Fees 5,194 4,869 3,454 5,261 Vision Service Plan Claims 4,793 7,813 1,988 5,918 Vision Service Plan Admin Fees 1,753 1,839 1,019 1,805 Stop Loss Reimbursements (25,000) (14,581) Stop Loss Fees 41,333 51,434 23,570 48,448 IBNR Adjustment (18,300) 5,300 2,368 Medical Reimbursements 129,015 191,416 105,005 162,789 Other Professional Services 5,714 16,505 9,955 10,472 Total Expenditures 782,543 1,184,337 539,539 951,791 Change in Fund Balance 162,715 (108,543) (66,572) 108,640 Ending Working Capital 862,223 753,680 795,651 970,863 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 728,023 684,880 726,851 902,063 31 46 LIABILITY INSURANCE FUND As of July 31, 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 1,160,402 1,989,260 Miscellaneous Revenue 6,118 4,000 2,712 2,712 Total Revenues 2,346,418 1,993,256 1,163,114 1,991,972 Total Resources 4,533,505 5,496,386 4,666,244 5,495,103 Expenditures Salaries & Benefits 87,730 98,298 50,481 86,539 Claims & Deductibles 140,868 840,000 93,960 311,075 Insurance Premiums 687,359 755,737 711,545 711,545 Other Expenses 114,418 204,857 135,560 158,227 Total Expenditures 1,030,374 1,898,892 991,547 1,267,386 Net Income 1,316,043 94,364 171,567 724,586 Ending Working Capital 3,503,130 3,597,494 3,674,698 4,227,717 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. 32 47 PROPERTY INSURANCE FUND As of July 31, 2014 2013 2014 2014 2014 Actual Budget YTD Est Actual Beginning Working Capital 141,317 176,960 176,960 176,960 Revenues Contributions 562,455 568,080 331,380 568,080 Miscellaneous Revenue 53 100 27 27 Total Revenues 562,508 568,180 331,407 568,107 Total Resources 703,824 745,140 508,367 745,067 Expenditures Insurance Premiums 494,705 520,200 702,305 702,305 Insurance Premiums-2015 portion (182,105) (182,105) Property Claims/Deductibles 11,869 25,178 25,178 Other Expenses 20,291 24,605 11,703 20,903 Total Expenditures 526,864 569,983 531,903 566,281 Net Income 35,644 (1,803) (200,496) 1,826 Working Capital 176,960 175,157 (23,536) 178,787 33 48 v o 0 0 0 0 0 0 0 0 0 o o o o o o o o o 0 0 o 0 o o o o o o o 0 O Iq N i0 O0 V Iq -! 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O ] d N N r N O M N N N O U w U O O N N N M r M M M M O � � � V N O N N N fD ' I vv T T N W M c c N I� M O T V V V N N N N j N O M M N N N � I N N O V V fD N M M N N N A A N N O M I� V M M I� N N M (D fD fD M (D (D N N m V O O O fD p N N N M co M M N ml � � I I I U c U EN U N O C C N U 06 ? u _ U m N VI N C N > O O O 7 % 0 f c O Q F F f W W a 62 m I o000 ooe 000000e e O C C G1 N (D V r M N A O T M V M M a` e a o d N O N N O T N N N r M T V T r r A A V W L I� r M N r N � M I� V M r T N N N fOD fOD O ' al N M V T V N N N IO M N N N N N fD O N T N � N (D N M N N � V (D (D N N N N cl M T M Q) N N O O fD V com A (D c d o 0 0 0 0 0 o a o 0 0 0 0 o e e a c N N 9 O M T Co O N M (D N M M d N _ ail a I c LL J p� N M N M Iz N N M N O M M M d C a O N V M O N I� O O fD fD V M N N O N CO O M M M K a N N N M w fD A M M N N O O M (D N � M M i Y L a M C C G > > N = N N N (D N m V N A N N O V V fD N N N O V I� N O O (D (D O fD fD V cor N M V N N V r r M M A J O V V O O N M N A N V T N M M M M V M N O A A N U N N ' I N d V N M N M N N T N W W M N N O T T N V O N (D T M N V V V V M M V M N r r r A A O N N N (D M (D M M N N O N N fD M T M r N M O N N N N V N N V V T (D O O N ml I I I I I IN d O Cl] N U N O w J C d O N a C N C C YI U N LL Q F d YI LL o y „ = . N X N C C N YI C 'a 6] F O N LL N N N O N > O C N O O a N 6] LL S U O O W C LL S LL a O O m coW C % K N > O O O x O C O Q F F f W f W m 63 a m I oo e 00000e e O C C G1 N N A N N N N N N N w 0 ? N N } O O a` e a o d N O r r N N N N M V a O a C O O O O N m V N N V w 0 } O aI N N N O O N N (D V r N V O N N m M M M m (D N O O O N O C m m m (D V M N O M M fD .E c0 d N N N M N N c d o 0 o a o 0 0 0 o e e a c N o m m O v m N r N 9 O m m fD O M M N N d N a J G7 r r O (D N N N N fD fD O (D (D fD V V N m m M > � p] N N M N_ dI a d b o C C ffl O N N K y LL a M c c d > > O M (D N N O N N N (.) 0 N y� V% N N O (D N M m M M fD C W 0 0 0 m m m m COCOM V N m I� A A N N (D (D fD N O m N m M M N 0 0 0 r m r M N N r O O M V V V N V m V M N N O O O N r N V N N O I� r M O Co N N m M M O m m am r r v o o m m co m m m m m m m v in co a _ _ J N I I I I I N U 0 Q CO fn N j E N m N J U o U U U C O N C C C N U O U O N d N E J LLo O O N N E O C C N C m N o N N d T T O C N O D C a d E Y Q a a m 'U^ m > `o 0 o m m o x m Q c g a w c rc d > o 0 o x 49 o c off ¢ w w R55JCO21 City of Kent 8/22/2014 6421:31 Fiscal Year: 14 Period: 7 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 39,623,255- 30,105,445.60- 344,683.53- 30,450,129.13- 9,173,125.87- 76.85 Charges for Services 72,963- 101,956.52- 559.67- 102,516.19- 29,553.19 140.50 Miscellaneous Revenues 25,198,785- 16,972,605.02- 211,704.61- 17,184,309.63- 8,014,475.37- 68.19 Non Revenues 10,457,804- 10,482,432.31- 10,482,432.31- 24,628.31 100.24 Other Financing Sources 25,643,427- 26,066,247.21- 118,873.63- 26,185,120.84- 541,693.84 102.11 Operating Transfers In 17,069,329- 10,826,626.64- 200,000.00- 11,026,626.64- 6,042,702.36- 64.60 Total Available Resources 118,075,752- 94,565,502.08- 875,821.44- 95,441,323.52- 22,634,428.48- 80.83 Unallocated Street Projects 15,783 41,096.00 41,096.00 25,313.00- 260.38 Traffic Calming Projects 29,076.58 29,076.58 29,076.58- 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 15,800 15,799.81 15,799.81 .19 100.00 Misc Intersection Signals 200,000 124,788.87 124,788.87 75,211.13 62.39 Traffic Control Signal System 80,000 993.61 993.61 79,006.39 1.24 228th St Bike Lane Connection 727,500 48,078.77 48,078.77 679,421.23 6.61 Pedestrian Walkways 366,903 416,108.32 416,108.32 49,205.32- 113.41 Kent-Kangley Pedestrian Improv 414,997 85,711.09 11,643.81 97,354.90 317,642.10 23.46 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 69,331.92 152,965.99 92,965.99- 254.94 240th Street Slide Repair 26,838.41 26,838.41 26,838.41- Asphalt Overlays2009 5,946,473 1,246,815.16 122.61- 1,246,692.55 4,699,780.45 20.97 B&O Street Capital 2,684,200 1,222,852.19 572,095.79 1,794,947.98 889,252.02 66.87 Street Overlay&Misc Capital 246,626 52,951.09 15,940.90- 37,010.19 209,615.81 15.01 Sidewalk Renovations2008 1,799,316 1,495,636.62 1,495,636.62 303,679.38 83.12 Kent Station 3,693,318 3,989,621.32 3,989,621.32 296,303.32- 108.02 Downtown ITS Improvements 4,779,960 4,967,276.42 4,967,276.42 187,316.42- 103.92 84th Avenue Rehabilitation 7,379,096 7,028,877.80 1,598.64 7,030,476.44 348,619.56 95.28 256th Street- 116th to 132nd 58,000 58,000.00 BNSF Grade Separation 19,877,044 19,770,415.45 8,298.39 19,778,713.84 98,330.16 99.51 Military/Reith Intersection 30,031 30,031.01 30,031.01 .01- 100.00 272nd Extension (KKto 256th) 7,973,879 6,666,324.60 680.93 6,667,005.53 1,306,873.47 83.61 Willis St UPRR/BNRR Grade Sepr 881,627 240,444.86 6,792.79 247,237.65 634,389.35 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 1,283,687.74 3,906,839.30 1,193,160.70 76.60 212th UPRR/BN Grade Separation 116,972 17,903.64 14,432.76 32,336.40 84,635.60 27.64 LID 353 224th-228th Corridor 30,861,440 32,226,251.96 12,124.18 32,238,376.14 1,376,936.14- 104.46 224th-228th (EVH-88th) 11,749,340 1,947,018.79 75,900.61 2,022,919.40 9,726,420.60 17.22 196th Street-East-Mitigation 516,222 822.58 112.97 935.55 515,286.45 .18 East Hill Operations Center 3,542,369 1,591,972.04 11,621.15 1,603,593.19 1,938,775.81 45.27 72nd Ave Imps(S.196th-200th) 112,242 123,582.34 12,120.85 135,703.19 23,461.19- 120.90 50 R55JCO21 City of Kent 8/22/2014 6521:31 Fiscal Year: 14 Period: 7 Street Capital Projects Fund Page - 2 Budget Prior Years Fiscal YTD Prj to Date Variance % Central Av(Willis-Green River) 300,000 5,537.60 5,537.60 294,462.40 1.85 224th-228th (88th-94th) 5,000,000 3,114.75 3,114.75 4,996,885.25 .06 Total Expenditures 118,075,752 88,952,591.65 2,178,018.74 91,130,610.39 26,945,141.61 77.18 Ending Balance 5 612 910.43- 1 302 197.30 4 31 7713.13- 51 R55JCO21 City of Kent 8/22/2014 6622:09 Fiscal Year: 14 Period: 7 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 4,209,039- 3,402,213.48- 247,123.89- 3,649,337.37- 559,701.63- 86.70 Charges for Services 44- 43.84- 43.84- .16- 99.64 Miscellaneous Revenues 1,584,547- 1,597,323.94- 136,744.65- 1,734,068.59- 149,521.59 109.44 Operating Transfers In 7,129,009- 5,021,135.35- 1,067,875.00- 6,089,010.35- 1,039,998.65- 85.41 Total Available Resources 12,943,646- 10,041,722.43- 1,451,743.54- 11,493,465.97- 1,450,180.03- 88.80 ARRA-Comm Putting Prev. to Wk 113,396 113,396.77 113,396.77 .77- 100.00 Parks FIL 207,684 199,809.17 7,875.00 207,684.17 .17- 100.00 Regional Trails/KC Levy 1,005,184 128,612.33 82,069.65 210,681.98 794,502.02 20.96 Boat Launch Fees 40,167 6,248.27 2,853.77 9,102.04 31,064.96 22.66 Wilson Playfields Turf Replace 1,300,000 4,000.00 1,053,002.97 1,057,002.97 242,997.03 81.31 Lake Fenwick 143,137 143,136.86 143,136.86 .14 100.00 Paths and Trails 145,245 86,040.04 1,426.79 87,466.83 57,778.17 60.22 Adopt-a-Park Program 514,873 470,892.32 14,063.39 484,955.71 29,917.29 94.19 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 28,703.17 473,284.63 347,307.37 57.68 Eagle Scout Projects 212,377 210,466.27 14,312.11 224,778.38 12,401.38- 105.84 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 1,664,724 856,681.56 148,153.30 1,004,834.86 659,889.14 60.36 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 29,721.96 88,056.98 31,943.02 73.38 Urban Forestry Plan 445,391 355,273.19 44,035.37 399,308.56 46,082.44 89.65 Community Parks Reinv. Program 177,159 177,159.00 Parks Land Acquisition 2,817,026 1,859,270.16 340,811.57 2,200,081.73 616,944.27 78.10 Senior Center Memorial Gift 103,749 103,749.00 Green Tree Park Renovation 117,225 7,639.00 7,639.00 109,586.00 6.52 King County Levy 2014-2019 236,707 236,707.00 Urban Forestry-Other 451.87 451.87 451.87- Total Expenditures 12,943,646 7,276,056.07 1,775,119.92 9,051,175.99 3,892,470.01 69.93 Ending Balance 2 765 666.36- 323 376.38 2 442 289.98- 52 R55JCO21 City of Kent 8/22/2014 6q 22:36 Fiscal Year: 14 Period: 7 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- 102.28- 180,404.85- 180,404.85 Non Revenues 10,242,533.86- 547,704.02- 10,790,237.88- 10,790,237.88 Other Financing Sources 28,518,911- 27,978,591.31- 8,671,070.00- 36,649,661.31- 8,130,750.00 128.51 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- 9,218,876.30- 118,338,227.21- 4,123,852.90 103.61 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 9,216,147.57 9,216,147.57 9,216,147.57- Total Expenditures 114,214,374 108,920,448.02 9,216,192.21 118,136,640.23 3,922,265.92- 103.43 Ending Balance 198 902.89- 2 684.09- 201 586.98- 53 R55JCO21 City of Kent 8/22/2014 6822:57 Fiscal Year: 14 Period: 7 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- 318,191.68- 10,675,904.27- 856,465.73- 92.57 Total Available Resources 11,533,653- 10,358,996.01- 318,191.68- 10,677,187.69- 856,465.31- 92.57 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 17,971.59 2,620,820.81 936,652.19 73.67 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 6,756.15 6,756.15 91,748.85 6.86 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 120,000 269,006.25 488.51 269,494.76 149,494.76- 224.58 Laptop 50,456.07 50,456.07 50,456.07- Monitors 38,000 35,585.32 1,013.44- 34,571.88 3,428.12 90.98 Blades/Servers 55,500 29,999.12 22,144.21 52,143.33 3,356.67 93.95 Station 74 Power 224,700 158,999.63 48,409.91- 110,589.72 114,110.28 49.22 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 41,591.35 41,591.35 3,203.35- 108.34 Tech Services-Security 51,450 51,450.00 Storage- Enterprise 189,050 50,043.47 50,759.48 100,802.95 88,247.05 53.32 CH Service Center Renovation 202,000 78,335.13 78,335.13 123,664.87 38.78 Telephony 323,200 429,762.10 39,400.27 469,162.37 145,962.37- 145.16 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 9,630,375.60 171,357.16 9,801,732.76 1,731,920.24 84.98 Ending Balance 728 620.41- 146 834.52- 875 454.93- 54 R55JCO21 City of Kent 8/22/2014 6923:21 Fiscal Year: 14 Period: 7 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 6,985.65 7,608,423.36 26,840.64 99.65 Security Camera Software Upgrd 40,000 40,000.00 Parks Maintenance Renovation 35,000 465.00 22,742.38 23,207.38 11,792.62 66.31 Total Expenditures 8,877,922 7,687,376.14 29,728.03 7,717,104.17 1,160,817.83 86.92 Ending Balance 1 190 545.87- 2972803 1 160 817.84- 55 R55JCO21 City of Kent 8/22/2014 7023:43 Fiscal Year: 14 Period: 7 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- 3,850.22- 3,850.22- 2,086.22 218.27 Miscellaneous Revenues 771,649- 2,905,536.30- 6,339.88- 2,911,876.18- 2,140,227.54 377.36 Non Revenues 41,261,924- 41,261,923.45- 41,261,923.45- .08- 100.00 Other Financing Sources 2,500,903.04- 2,500,903.04- 2,500,903.04 Operating Transfers In 35,473,790- 32,473,790.47- 838,124.00- 33,311,914.47- 2,161,875.53- 93.91 Total Available Resources 78,223,324- 79,860,200.54- 844,463.88- 80,704,664.42- 2,481,340.25 103.17 Seismic Vulnerability Assess 752,158 752,570.88 752,570.88 412.88- 100.05 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 45,944.77 258,561.06 676,438.94 27.65 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 3,660,855.48 45,063,128.24 89,226.40 99.80 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 5,070,159.02 108,550.86 5,178,709.88 462,042.12 91.81 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 5,000.00 184,657.18 594,969.82 23.69 Security Improvement per VA 92,362 17,730.21 7,299.61 25,029.82 67,332.18 27.10 East Hill Pressure Zone 4,703,686 1,493,649.18 425,094.62 1,918,743.80 2,784,942.20 40.79 West Hill Reservoir 50,000 50,000.00 Reservoir Recoding/Scope 200,000 200,000.00 East Hill Well Generator 735,000 625,413.17 7,177.83 632,591.00 102,409.00 86.07 Landsburg Mine 675,016 333,602.16 6,792.30 340,394.46 334,621.54 50.43 Clark Springs HCP 237,722 221,235.25 258.84 221,494.09 16,227.91 93.17 Hydrant Replacement 2005 128,304 53,304.12 33,296.78 86,600.90 41,703.10 67.50 Large Meter/Vault Replace 2008 256,886 156,886.05 28,182.32 185,068.37 71,817.63 72.04 BNSF Grade Separation 782,124 777,124.00 777,124.00 5,000.00 99.36 256thlmps(KentKangley-116th) 300,000 58,561.60 184,104.93 242,666.53 57,333.47 80.89 LID 353 224th-228th Corridor 155,901 155,900.56 155,900.56 .44 100.00 East Hill Operations Center 1,467,413 1,467,572.24 1,467,572.24 159.24- 100.01 Lower East Hill Improvements 475,338 475,510.59 475,510.59 172.59- 100.04 Total Expenditures 78,223,324 57,872,146.69 4,513,052.70 62,385,199.39 15,838,124.78 79.75 Ending Balance 21 988 053.85- 366858882 18 319 465.03- 56 R55JCO21 City of Kent 8/22/20147(1:24:06 Fiscal Year: 14 Period: 7 Sewerage Fund Page - 1 Projects Only Budget Prior Years Fiscal YTD Prj to Date Variance % Intergovernmental 38,001,268- 18,466,757.84- 895,042.16- 19,361,800.00- 18,639,468.00- 50.95 Charges for Services 6,268.96- 159.81- 6,428.77- 6,428.77 Miscellaneous Revenues 727,975- 808,353.25- 5,712.15- 814,065.40- 86,090.40 111.83 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 52,574,544- 46,366,128.71- 223,500.00- 46,589,628.71- 5,984,915.29- 88.62 Total Available Resources 105,066,055- 79,409,776.56- 1,124,414.12- 80,534,190.68- 24,531,864.32- 76.65 NPDES Permit 3,717,335 2,864,869.50 105,374.00 2,970,243.50 747,091.50 79.90 Low Imp Dev, Porous Concrete 24,777.55 24,777.55 24,777.55- 2013 NPDES Capacity Grant 486.02 486.02 486.02- Tobacco Debris 2,000 2,000.00 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 1,655,940.07 344,017.80 1,999,957.87 130,042.13 93.89 Citywide Stm Pipe/Culvert Mtc 4,100,000 3,957,226.20 688.81 3,957,915.01 142,084.99 96.53 S. 228th Drainage Bypass 7,450,000 6,318,023.89 91,750.91 6,409,774.80 1,040,225.20 86.04 Mill Ck/James St. Pump Station 5,631,897 4,392,628.05 91,245.96 4,483,874.01 1,148,022.99 79.62 Upper Mill Creek Dam 3,035,000 399,962.00 57,231.12 457,193.12 2,577,806.88 15.06 GRNRA Pump Station 1,000,000 152,924.97 152,924.97 847,075.03 15.29 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 2,746,326.72 517.37 2,746,844.09 28,779.09- 101.06 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 1,002.07 470,656.45 129,343.55 78.44 Riverview Park 2,390,000 2,275,831.63 32,991.54 2,308,823.17 81,176.83 96.60 Downey Farmstead 550,000 487,370.70 14,616.17 501,986.87 48,013.13 91.27 Bauer Property 310,000 149,914.94 12,310.29 162,225.23 147,774.77 52.33 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 12,979,729.79 248,127.61 13,227,857.40 901,559.60 93.62 Upper Russell Road Levee Impr. 3,853,121 2,296,510.29 192,699.55 2,489,209.84 1,363,911.16 64.60 Lower Russell Rd Levee-S231st 1,850,000 1,052,953.31 50,838.99 1,103,792.30 746,207.70 59.66 Lowest Russell Rd-Van Dorens 790,000 196,860.12 44,075.17 240,935.29 549,064.71 30.50 Boeing Levee Improvements 4,190,000 3,585,083.51 122,314.58 3,707,398.09 482,601.91 88.48 Briscoe Levee Improvements 12,940,000 1,999,913.82 4,162,196.27 6,162,110.09 6,777,889.91 47.62 Desimone Levee Improvements 6,900,000 596,418.94 272,302.80 868,721.74 6,031,278.26 12.59 57 R55JCO21 City of Kent 8/22/2014 7Q24:06 Fiscal Year: 14 Period: 7 Sewerage Fund Page - 2 Projects Only Budget Prior Years Fiscal YTD Prj to Date Variance % Green River Sandbag Removal 193,541 777,079.87 3,054.18 780,134.05 586,593.05- 403.08 County Road 8 500,000 12,855.52 32,359.78 45,215.30 454,784.70 9.04 Valley Channel Rehabilitation 500,000 69,918.11 69,918.11 430,081.89 13.98 Misc Drainage 2008 2,056,397 1,672,975.00 9,524.37 1,682,499.37 373,897.63 81.82 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 BNSF Grade Separation 993,000 434,964.00 434,964.00 558,036.00 43.80 256thlmps(KentKangley-116th) 211,821.35 352,097.77 563,919.12 563,919.12- 224th-228th Corridor 2,004,580 1,516,197.43 16,429.31 1,532,626.74 471,953.26 76.46 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 52.24 298,107.37 1,892.63 99.37 Unallocated Sewer Projects 830,958 111,247.11 111,247.11 719,710.89 13.39 Kentview Sewer Interceptor 275,044 274,130.53 8,851.65 282,982.18 7,938.18- 102.89 Skyline Sewer Interceptor 20,000 10,600.31 15,608.64 26,208.95 6,208.95- 131.04 Linda Heights Pump Station 150,000 59,940.49 636.96 60,577.45 89,422.55 40.38 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 8,183.29 6,000,575.70 567,134.30 91.36 256thlmps(KentKangley-116th) 100,000 8,173.08- 27,905.78 19,732.70 80,267.30 19.73 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 105,066,055 68,421,525.05 6,570,627.64 74,992,152.69 30,073,902.31 71.38 Ending Balance 10 988 251.51- 544621352 5 542 037.99- 58