HomeMy WebLinkAboutCity Council Committees - Operations - 08/05/2014 •
KEN T
WASH NOTON
Operations Committee Agenda
Councilmembers: Bill Boyce * Dana Ralph * Les Thomas, Chair
August 5, 2014
4:00 p.m.
Item Description Action Speaker Time Page
1. Approval of Minutes dated July 1, 2014. YES 1
2. Approval of Check Summary YES
Reports 6/16/2014 through 6/30/2014
And 7/1/2014 through 7/15/2014.
3. KCSO 2014-2015 Registered Sex YES K. Thomas 5 Min 5
Offender Grant - Recommend
4. Consolidating Budget Adjustment YES A. BeMiller 5 Min 17
Ordinance for Adjustments Between
April 1, 2014 and June 30, 2014.
5. June Financial Summary Packet NO A. BeMiller 5 Min 23
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
July 1, 2014
Committee Members Present: Les Thomas, Chair, Bill Boyce and Dana Ralph.
The meeting was called to order by L. Thomas at 4:01 p.m.
1. APPROVAL OF MINUTES DATED JUNE 3, 2014.
D. Ralph moved to approve the Operations Committee minutes dated June 3, 2014. B.
Boyce seconded the motion, which passed 3-0.
2. APPROVAL OF CHECK SUMMARY REPORTS DATED 5/16/2014 THROUGH
5/31/2014 AND 6/1/2014 THROUGH 6/15/2014.
B. Boyce moved to approve the check summary reports dated 5/16/2014 through
5/31/2014 and 6/1/2014 through 6/15/2014. D. Ralph seconded the motion and it passed
3-0.
3. TEMPORARY (TERM LIMITED) STAFF-AUTHORIZE.
T. LaPorte requested the committee members to approve the positions for maintenance workers, an
inspector, and a commute trip reduction coordinator on a term limited basis. He explained that
hiring term limited maintenance workers will help control the cost of the projects. The term limited
option would help attract better candidates and this cost is already in the budget for sidewalks.
T. LaPorte also mentioned that ECD is having an incredibly busy year. So there is a higher need for
inspectors. We already have two open positions and they will be filled in a month. The city is having
a hard time retaining inspectors and a senior inspector announced that he is retiring in two years.
So Mr. LaPorte requested the committee members to consider approving a term limited position for
the inspector.
M. Whitman explained the Commute Trip Reduction program and said that the City has been doing
bare minimum per the requirements of the program. She wants the council to approve the part-
time position for the Commute Trip Reduction Coordinator. The position will be fully funded for next
2 years with the grant money.
D. Ralph moved to authorize the Public Works Department to hire term-limited
employees in three areas, a term-limited, full time inspector (NR35) for a period of
two years or less to be funded out of permit revenue allocated to Public Works and
establishing the budget for same; four term limited maintenance workers ( two
MW 2's; one MW 3 and one MW 4) to work on sidewalk or walking path projects;
and a term limited commute trip reduction coordinator position, NR32, temporary
to full time, to be paid for out of grant funds allocated for this purpose. B. Boyce
seconded the motion, which passed 3-0 with reservations.
B. Boyce would like a progress check in 3-6 months to see what positions are filled and how
it is going.
2
Operations Committee Minutes
July 1, 2014
Page: 2
4. NEIGHBORHOOD COUNCIL MATCHING GRANT COMMUNICATION BUDGET.
T. Brubaker requested that the committee members approve funding for the neighborhood
programs. T. Azzola, Neighborhood Program Coordinator is requesting for $5,800 as the matching
grant for the neighborhood councils to continue publishing the newsletters.
B. Boyce mentioned that we should add this to the budget for the next biennium.
B. Boyce moved to authorize the council to approve an amount of $5,800 for the
Neighborhood Program Matching Grant Communication budget which supports
recognized Neighborhood Councils in their communication efforts. D. Ralph
seconded them motion and it passed 3-0.
S. 2014 MID-YEAR BUDGET ADJUSTMENT- ECONOMIC & COMMUNITY
DEVELOPMENT.
B. Wolters communicated that ECD is having the busiest year with permit requests. Before
recession, his department had 54 FfE and now they have 39 FfEs. So his employees have been
working overtime to deliver timely review of the permits. He mentioned that permits are currently
6-8 weeks behind on their 9 week timeline. And it will only get worse if he does not take any
action. So he is requesting the committee members to approve one full-time Development Engineer
position and several other positions in the ECD department as temporary help.
B. Boyce moved to recommend Council to authorize a mid-year adjustment to the
2014 budget in the Economic & Community Development Department for
$169,064.68. D. Ralph seconded them motion and it passed 3-0.
6. BUDGET REQUEST ELECTRONIC MONITORING EQUPMENT LEASING.
K. Thomas explained that WASPC failed to the bill the city for past 8 years for their services.
WASPC provides electronic home monitoring equipment for use by the Kent Corrections
Facility for a fee. The amount was $312,000 before negotiations but after negotiating, The
city was successful with reducing the total amount owed to $237,535.
D. Ralph moved to recommend Council approve the budget in an amount not to
exceed $237,535 for electronic monitoring equipment lease payments for
December 2013 and prior. B. Boyce seconded them motion and it passed 3-0.
7. PUBLIC SAFETY BOND ORDINANCE — AUTHORIZE
T. Brubaker introduced the Public Safety Bond Ordinance. He said that the current police
station formerly was a Kent Public Library. The police force has grown over years and the
current building is cramped. Chief Thomas mentioned that his department needs more
room to train the officers in real life situations.
Committee chair Thomas asked how this bond will be promoted and if there is enough
time to raise awareness. Chief Thomas answered there is a committee that will form and
campaign for the bond.
3
Operations Committee Minutes
July 1, 2014
Page: 3
B. Boyce moved to adopt an ordinance providing for an election to authorize the
City to issue general obligation bonds not to exceed $34,000,000 to construct
and equip a new police headquarters and related training facilities, and to levy
excess property taxes to pay the bonds. D. Ralph seconded them motion and it
passed 3-0.
S. APRIL FINANCIAL REPORT (INFORMATION ONLY).
P. Barry informed that the city financials are in good shape. We are 1.3% over budget in
revenues.
The meeting was adjourned at 5:09 p.m. by L. Thomas.
Satwinder Kaur
Operations Committee Secretary
4
This page intentionally left blank
5
POLICE DEPARTMENT
� Ken Thomas, Chief of Police
� T Phone: 253-856-5800
WASH INGrox Fax: 253-856-6802
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
DATE: August 5, 2014
TO: Kent City Council Operations Committee
FROM: Ken Thomas, Chief of Police
SUBJECT: KCSO 2014-2015 Registered Sex Offender Grant - Recommend
MOTION: Move to recommend Council authorize the Mayor to accept the 2014-2015
Registered Sex Offender Grant from the King County Sheriffs 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.
SUMMARY: The King County Sheriff's Office and the Kent Police Department have
mutually agreed to work together for the purpose of verifying the address and residency
of registered sex and kidnapping offenders.
The goal of residency verification is to improve public safety by establishing a greater
police presence and emphasis in neighborhoods that house registered sex offenders.
The City applied for and received this grant through the Washington Association of
Sheriffs and Police Chiefs. Grant funds will be used to pay officer overtime costs
associated with making contact with registered sex offenders, conducting felony
investigations involving registered sex offenders, and filing cases for violations involving
registered sex offenders.
As a requirement of the grant terms, the City will enter into a Cost Reimbursement
Agreement with the King County Sheriff's Office for the term of July 1, 2014 through June
30, 2015.
Exhibits: Cost Reimbursement Agreement
Budget Impact: Unanticipated income to offset overtime costs on a reimbursement
basis.
6
This page intentionally left blank
7
Cost Reimbursement Agreement
Executed By
King County Sheriffs Office, a department of
King County,hereinafter referred to as "KCSO,"
Department Authorized Representative:
John Urquhart, Sheriff
King County Sheriff's Office
W-150 King County Courthouse
516 Third Avenue
Seattle,WA 98104
and
Kent Police Department, a department of King County, hereinafter referred to as
""Contractor,"
Department Authorized Representative:
Suzette Cooke, Mayor
220 4th Avenue South
Kent, WA 98032
WHEREAS, KCSO and Contractor have mutually agreed to work together for the
purpose of verifying the address and residency of registered sex and kidnapping
offenders; and
WHEREAS, the goal of registered sex and kidnapping offender address and residency
verification is to improve public safety by establishing a greater presence and emphasis
by Contractor in King County neighborhoods; and
WHEREAS, as part of this coordinated effort, Contractor will increase immediate and
direct contact with registered sex and kidnapping offenders in their,jurisdiction, and
WHEREAS, KCSO is the recipient of a Washington State Registered Sex and
Kidnapping Offender Address and Residency Verification Program grant through the
Washington Association of Sheriffs and Police Chiefs for this purpose, and
WHEREAS,KCSO will oversee efforts undertaken by program participants in King
County;
NOW THEREFORE, the parties hereto agree as follows:
KCSO will utilize Washington State Registered Sex and Kidnapping Offender Address
and Residency Verification Program funding to reimburse for expenditures associated
8
Cost Reimbursement Agreement
with the Contractor for the verification of registered sex and kidnapping offender address
and residency as set forth below. This Interagency Agreement contains eight(8)Articles:
ARTICLE I. TERM OF AGREEMENT
The term of this Cost Reimbursement Agreement shall commence on July 1, 2014
and shall end on June 30, 2015 unless terminated earlier pursuant to the provisions
hereof.
ARTICLE II. DESCRIPTION OF SERVICES
This agreement is for the purpose of reimbursing the Contractor for participation in
the Registered Sex and Kidnapping Offender Address and Residency Verification
Program. The program's purpose is to verify the address and residency of all
registered sex and kidnapping offenders under RCW 9A.44.130.
The requirement of this program is for face-to-face verification of a registered sex
and kidnapping offenders address at the place of residency. In the case of
• level I offenders, once every twelve months.
• of level II offenders, once every six months.
• of level I1I offenders, once every three months.
For the purposes of this program unclassified offenders and kidnapping offenders
shall be considered at risk level I,unless in the opinion of the local jurisdiction a
higher classification is in the interest of public safety.
ARTICLE III. REPORTING
Two reports are required in order to receive reimbursement for grant-related
expenditures. Both forms are included as exhibits to this agreement. "Exhibit A"is
the Offender Watch generated"Advanced Verification Request Report"that the sex
or kidnapping offender completes and signs during a face-to-face contact. "Exhibit
B"is an"Officer Contact Worksheet" completed in full by an officer/detective during
each verification contact. Both exhibits representing each contact are due quarterly
and must be complete and received before reimbursement can be made following
the quarter reported.
Original signed report forms are to be submitted by the 5th of the month following
the end of the quarter. The first report is due October 5, 2014.
Page 2 of 5 July 11,2014
9
Cost Reimbursement Agreement
Quarterly progress reports shall be delivered to
Attn: Tina Feller, Project Manager
King County Sheriff's Office
500 Fourth Avenue, Suite 200
M/S ADM-SO-0200
Seattle, WA 98104
Phone: 206-263-2122
Email: tina.keller(b)kingcounty.gov
ARTICLE IV. REIMBURSEMENT
Requests for reimbursement will be made on a monthly basis and shall be forwarded
to KCSO by the 10`h of the month following the billing period.
Overtime reimbursements for personnel assigned to the Registered Sex and
Kidnapping Offender Address and Residency Verification Program will be calculated
at the usual rate for which the individual's' time would be compensated in the
absence of this agreement.
Each request for reimbursement will include the name, rank, overtime compensation
rate, number of reimbursable hours claimed and the dates of those hours for each
officer for whom reimbursement is sought. Each reimbursement request must be
accompanied by a certification signed by an appropriate supervisor of the department
that the request has been personally reviewed, that the information described in the
request is accurate, and the personnel for whom reimbursement is claimed were
working on an overtime basis for the Registered Sex and Kidnapping Offender
Address and Residency Verification Program.
Overtime and all other expenditures under this Agreement are restricted to the
following criteria:
1. For the purpose of verifying the address and residency of registered sex
and kidnapping offenders; and
2. For the goal of improving public safety by establishing a greater presence
and emphasis in King County neighborhoods; and
3. For increasing immediate and direct contact with registered sex and
kidnapping offenders in their jurisdiction
Any non-overtime related expenditures must be pre-approved by KCSO. Your
request for pre-approval must include: 1) The item you would like to purchase,
2) The purpose of the item, 3) The cost of the item you would like to purchase. You
may send this request for pre-approval in email format Requests for reimbursement
Page 3 of 5 .July 11,2014
10
Cost Reimbursement Agreement
from KCSO for the above non-overtime expenditures must be accompanied by a
spreadsheet detailing the expenditures as well as a vendor's invoice and a packing
slip. The packing slip must be signed by an authorized representative of the
Contractor.
All costs must be included in the request for reimbursement and be within the overall
contract amount. Over expenditures for any reason, including additional cost of sales
tax, shipping, or installation, will be the responsibility of the Contractor.
Requests for reimbursement must be sent to
i
Attn: Tina Keller, Project Manager
King County Sheriff's Office
500 Fourth Avenue, Suite 200
M/S ADM-SO-0200
Seattle, WA 98104
Phone: 206-263-2122
Email: tina.keller(akmgcounty.gov
The maximum amount to be paid under this cost reimbursement agreement shall not
exceed Fifty Four Thousand Five Hundred Sixty Seven Dollars and Eighty Fight
Cents ($54,567.88). Expenditures exceeding the maximum amount shall be the
responsibility of Contractor. All requests for reimbursement must be received by
KCSO by July 31, 2015 to be payable.
ARTICLE V. WITNESS STATEMENTS
"Exhibit C" is a"Sex/Kidnapping Offender Address and Residency Verification
Program Witness Statement Form." This form is to be completed by any witnesses
encountered during a contact when the offender is suspected of not living at the
registered address and there is a resulting felony "Failure to Register as a Sex
Offender" case to be referred/filed with the KCPAO. Unless, due to extenuating
circumstances the witness is incapable of writing out their own statement, the
contacting officer/detective will have the witness write and sign the statement in their
own handwriting to contain, verbatim, the information on the witness form.
ARTICLE VI. PILING NON-DISCOVERABLE FACE SKEET
"Exhibit D" is the "Filing Non-Discoverable Face Sheet." This form shall be
attached to each "Felony Failure to Register as a Sex Offender" case that is referred
to the King County Prosecuting Attorney's Office.
ARTICLE VII. SUPPLEMENTING,NOT SUPPLANTING
Funds may not be used to supplant(replace) existing local, state, or Bureau of Indian
Affairs funds that would be spent for identical purposes in the absence of the grant.
Page 4 of 5 July 11,2014
11 I
Cost Reimbursement Agreement
Overtime- To meet this grant condition, you must ensure that:
® Overtime exceeds expenditures that the grantee is obligated or funded to pay
in the current budget. Funds currently allocated to pay for overtime may not
be reallocated to other purposes or reimbursed upon the award of a grant.
• Additionally, by the conditions of this grant, you are required to track all
overtime funded through the grant
ARTICLE VII. AMENDMENTS
No modification or amendment of the provisions hereof shall be effective unless in
writing and signed by authorized representatives of the parties hereto. The parties
hereto expressly reserve the right to modify this Agreement,by mutual agreement.
IN WITNESS WHEREOF,the parties have executed this Agreement by having their
representatives affix their signatures below.
Kent Police Department KING COUNTY SHERIFF'S
i
OFFICE
Suzette Cooke, Mayor John Urquhart, Sheriff
Date Date
Page 5 of 5 July 11.2014 'I
F*hii bit 12
User: tina
Fingerprint Available: Page: 1
Fingerprint Id: Verification Request
i
Fingerprint PCN:
Agency:King County WA ,Administrator: King County Phone:206 233-2120 Date: 7/11/2014
Sheriffs Office Sheriffs Office RSO -
Unit
Offender Information Offender Photo
Name test, test test Registration# 2061343
POS SSN
DOB 01/01/1990 Age 24 Alt Reg# No Photo
Sex Orient Drv. Lic./State 1 '...
Race No Selection Nat. FBI:
Height Hair No Selection State ID:
Weight Eyes No Selection Last Verified:
Risk/Class. Type Date
Comm.
Employment/School
Name Address - Supervisor Phone
test 134 5 st,WA 11111
Residence (Bold-Primary Home Address) -
Street
123 TEST ST,TEST WA 99999(Home) '
Alias
Phone (Bold -Primary Contact Numbers)
Number Type Description
Scars/Tattoos
Location Type Description Location Tvpe Description Location Type Description
Vehicle
Make Model Color Year License State VIN Comments
Offense
Date RS Code/Description Convicted Released Crime Details
I do hereby attest, under penalties of perjury,that any and all information contained here is
current and accurate on this day of 20
Offender Signature:
Officer Signature: Date
Witness Signature: Date
PrcE"by OXenderWMehH-wwn.wrtchsY macom
13
i
0
Aa a P9 z 9
W F4 Faa �7
® ® zonEl
U W
® ® ❑ ❑ ❑�
w a+
U ® ® z
v
7) ® ❑ ❑ 1-4
tz r F F H H O tom?
0-4
UO
z
® v
V) pa 6d F-4 W ® w
064
�n Apr4 �
14
Exhibit C Sex/Kidnapping Offender Address and Residency Verification
Witness Statement for Failure to Register Case
Agency:
F,x-Roomate
My name is and I live at
I have lived here since
(date).
i
I know (offender)because he used to live with me from
_(date)to (date). My relationship with (offender)is
(e.g. friend, family member, etc.)
(offender)moved out on (date)
because
i
I do/do not know where he moved to. Explain:
New Tenant
My name is and I live at
I have lived here since
(date).
I don't know (offender)and he has never lived here
with me at this address.
Page 1 of 2
15
EXHIBIT D
WASPC GRANT FILING
NON-DISCOVERABLE
TO: KCPAO— Special Assault Unit— Seattle DATE:
FROM: INCIDENT#:
AGENCY:
SUSPECT#1:
DOB: RACE: SEX: M ❑ F❑ HGT: WGT:
SUSP#1 ADDRESS:
CHARGE: Failure to Register as a Sex Offender DATE OF CRIME:
VICTIM#1: State of Washington DOB:
VICTIM#2: DOB_
INTERVIEWED BY: NO ONE, DPA NAME:
TYPE OF CASE: FTR-Failure To Register OTHER TYPE:
THIS CASE IS BEING REFERRED FOR THE FOLLOWING REASONS
FILING OF CHARGES: -Comments:
DECLINE: -Comments:
�/ASPC STATISTICAL REPORTING `TO KCSO
Case Referral Received by KCPAO on this date:
Case filed by KCPAO: YES ❑ NO ❑
Cause Number Assigned:
If no, please indicate why:
Other Explanation:
16
This page intentionally left blank
17
FINANCE
Aaron BeMiller Director
Phone:253-856-5260
K E N T Fax: 253-856-6255
W A s H I N G 7 o N Address: 220 Fourth Avenue S.
Kent,WA. 98032-5895
DATE: August 5, 2014
TO: Kent City Council Operations Committee
FROM: Aaron BeMiller, Finance Director
THROUGH: Tom Brubaker, Interim Chief Administrative Officer
SUBJECT: Consolidating Budget Adjustment Ordinance for Adjustments Between
April 1, 2014 and June 30, 2014
MOTION: I move to recommend Council approve the consolidating budget
adjustment ordinance for adjustments made between April 1, 2014 and
June 30, 2014 reflecting an overall budget increase of $1,670,964.
SUMMARY: Authorization is requested to approve the technical gross budget
adjustment ordinance reflecting an overall budget increase of $1,670,964 for
budget adjustments made between April 1, 2014 and June 30, 2014.
An overall increase of $1,659,179 was previously approved by Council. Included in
this amount is a $727,500 grant from the Washington State Department of
Commerce for the Kent Interurban Trail Connector Project, $236,707 for
Proposition 1 Parks Levy funds, and $213,280 for a federal grant for the Kent
Regional Trails Connector Project.
The remaining amount not yet approved by Council is an overall increase of
$11,785 and is comprised of the following four grants: WESTAF ($2,500), WASPC
($4,500), Distracted Driving Enforcement Grant ($2,785) and a Keep America
Beautiful Grant ($2,000).
BUDGET IMPACT: These expenditures are funded by grants or other new
revenues, except $20,000 for ECD overtime which will come from fund balance in
the General Fund.
BACKGROUND:
Kent Council Operations Committee Consolidating Budget Adjustment
18
This page intentionally left blank
19
ORDINANCE NO.
AN ORDINANCE of the City Council of the
City of Kent, Washington, approving the
consolidating budget adjustments made between
April 1, 2014 and June 30, 2014 reflecting an
overall budget increase of $1,670.964.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT,
WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS:
ORDINANCE
SECTION 1. — Budget Adjustments. The 2014 budget is amended
to include budget fund adjustments for the second quarter of 2014 from
April 1, 2014 through June 30, 2014, as summarized and set forth in
Exhibit "A," which is attached and incorporated into this ordinance. Except
as amended by this Ordinance, all terms & provisions of the 2013-2014
biennial budget Ordinance No. 4067, as amended by Ordinance Nos. 4099,
4110, and 4113 shall remain unchanged.
SECTION 2. — Severability. If any one or more section, subsection,
or sentence of this ordinance is held to be unconstitutional or invalid, such
decision shall not affect the validity of the remaining portion of this
ordinance and that remaining portion shall maintain its full force and
effect.
20
SECTION 3, — Corrections by City Clerk or Code Reviser. Upon
approval of the City Attorney, the City Clerk and the code reviser are
authorized to make necessary corrections to this ordinance, including the
correction of clerical errors; ordinance, section, or subsection numbering;
or references to other local, state or federal laws, codes, rules, or
regulations.
SECTION 4, — Effective Date. This ordinance shall take effect and
be in force five (5) days from and after its passage and publication, as
provided by law.
SUZETTE COOKE, MAYOR
ATTEST:
RONALD F. MOORE, CITY CLERK
APPROVED AS TO FORM:
TOM BRUBAKER, CITY ATTORNEY
PASSED: day of 2014.
APPROVED: day of 2014.
PUBLISHED: day of 2014.
I hereby certify that this is a true copy of Ordinance No.
passed by the City Council of the City of Kent, Washington, and approved
by the Mayor of the City of Kent as hereon indicated.
(SEAL)
RONALD F. MOORE, CITY CLERK
P:\Civil\Ordinance\BudgetAdjustr ent S wnd Quarter 2014.docx
21
City of Kent
Budget Adjustment Ordinance
Adjustments April 1, 2014 to June 30, 2014
Exhibit A
Totai
Previously Approval Adjustment
Fund Title Approved Requested Ordinance
001 General Fund 56,286 2,500 58,786
110 Street Fund 213,280 - 213,280
160 Criminal Justice Fund 59,379 7,285 66,664
170 Environmental Fund 122,114 - 122,114
310 Street Capital Projects 763,913 763,913
320 Parks Capital Projects 306,543 - 306,543
440 Sewerage Operating 170,000 2,000 172,000
520 Central Services Fund (48,387) - (48,387)
540 Facilities Management Fund 16,051 - 16,051
Subtotal 1,659,179 11,785 1,670,964
zz
Budget Adjustment Detail for Budget Changes
April 1, 2014 to June 30, 2014
Approval Not
Date or Previously Previously Total
Other Approved by Approved Adjustment
Fund Fund Council by Council Ordinance
001 -General Fund
Reallocation position-IT& Human Svc Fund 520 48,387 48,387
Reallocation position-Facilities &Human Svc Fund 540 (16,051) (16,051)
Increase ECD OT Budget 07/16/2013 20,000 20,000
WA St Arts Comm Proj Sup Grant 10/01/2013 3,950 3,950
WESTAF Grant 2,500 2,500
Total General Fund 56,286 2,500 58,786
110 -Street Fund
Regional Trails Connector Grant 3/18/2014 213,280 213,280
Total Street Fund 213,280 - 213,280
160 -Criminal Justice Fund
KC EMS Distracted Driver Grant 4/15/2014 7,000 7,000
JAG Grant for VNET Office Manager 5/20/2014 52,379 52,379
WASPC Traffic Equip Grant 4,500 4,500
Distracted Driving Enforcement Grant 2,785 2,785
Total Criminal Justice Fund 59,379 7,285 66,664
170 - Environmental Fund
KC Solid Waste R&R Grant 1/21/2014 89,835 89,835
Sea/KC Health Dept Grant 1/21/2014 32,279 32,279
Total Environmental Fund 122,114 - 122,114
310 -Street Capital Projects
Interurban Trail Connector Grant 1/21/2014 727,500 727,500
SEPA Mitigation SEPA2494 36,413 36,413
Total Street Capital Projects 763,913 - 763,913
320 - Parks Capital Projects
Fee-in-lieu to Community Parks 5/7/2013 15,750 15,750
KC Parks Property Tax Levy 4/1/2014 236,707 236,707
King Conservation District Grant 12/10/2013 54,086 54,086
Total Parks Capital Projects 306,543 - 306,543
440 -Sewerage Operating
Keep America Beautiful Grant 2,000 2,000
WSDOE Stormwater Cap Grant 11/5/2013 170,000 170,000
Total Sewerage Operating 170,000 2,000 172,000
520 -Central Services Fund
Reallocation position-IT& Human Svc Fund 001 (48,387) (48,387)
Total Central Services Fund (48,387) - (48,387)
540 - Facilities Management Fund
Reallocation position-Facilities &Human Svc Fund 001 16,051 16,051
Total Facilities Management Fund 16,051 - 16,051
Grand Total All Funds 1,659,179 11,785 1,670,964
23
City of Kent, Washington
Summary Financial Report
4^0
KEN T
WASH IN G T O N
As of June 30, 2014
24
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . 58
25
City Of Kent
Monthly Financial Summary
June 2014
General Fund Summary
Using information available through June, ending fund balance is estimated to
increase by $2.0 million and end the year at $11.1 million, which includes:
• General Fund reserves of $7.9 million, or 12.2%
• Contingency for Unanticipated Costs of $1.5 million
• $1.7 million restricted for annexation.
In addition, there is currently $424,000 in the Strategic Opportunities Fund.
Revenues
Overall revenues are currently coming in about $2.2 million, or 2.9% above budget.
Highlights include:
• Sales Tax and Utility Tax are trending about 1.8% above budget, for a
total of $840,000. Electric Utility Tax is running $125,000 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 $986,000 above budget, or 46.5%.
Expenditures
Expenditures in all categories, except Cost Allocations, are currently trending about
$1.6 million below budget, or 2.1%.
After reviewing our methodologies for allocating General Fund costs to other funds
and projects, we have made necessary updates to maintain the appropriateness of
the allocations. The budgetary impact of this accounting change will be discussed
in greater detail at the August 5th Operations Committee meeting.
26
General Fund Revenues
14,000,000
12,000,000
10,000,000
8,000,000
6,000,000
ia!a„ llOieo,
am,,,
4,000,000 D/i'r' - /, llll ��
111°
2,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual 13 Act
I14Ac[
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 4,028,318 4,583,096 6,001,633 12,637,574 5,770,140 5,127,177 4,543,328 3,817,076 6,124,579 11,804,536 5,172,566 5,895,434
14 Bud 3,970,834 4,394,258 6,338,086 12,806,719 6,402,074 5,386,758 4,027,753 3,502,911 5,562,430 12,512,930 5,132,998 5,068,064
14 Pct 4,806,171 4,872,050 6,226,128 11,990,500 7,286,212 5,755,176
+/- 835,337 477,792 (111,958) (816,219) 884,139 368,418
Put+/- 21.0% 10.9% -1.8% -6.4% 13.8% 6.8%
General Fund Revenues
80,000,000
70,000,000
60,000,000
50,000,000
40,000,000
30,000,000
20,000,000
10,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual '"'13AG
t14Ac[
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 4,028,318 8,611,414 14,613,048 27,250,622 33,020,762 38,147,939 42,691,267 46,508,343 52,632,922 64,437,459 69,610,025 75,505,459
14 Bud 3,970,834 8,365,092 14,703,178 27,509,897 33,911,971 39,298,729 43,326,482 46,829,393 52,391,823 64,904,754 70,037,751 75,105,815
14 Pct 4,806,171 9,678,221 15,904,350 27,894,849 35,181,061 40,936,237
+/- 835,337 1,313,129 1,201,172 384,952 1,269,091 1,637,509
Put+/- 21.0% 15.7% 8.2% 1.4% 3.7% 4.2%
27
General Fund Expenditures
8,000,000
7,000,000
6,000 000
ill/i am""n
,00
5,000,000 t /.
w
4,000,000
3,000,000
2,000,000
1,000,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual 0 13 Act
�14 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 4,862,423 5,137,796 5,348,098 5,266,179 6,186,827 5,189,557 5,855,298 5,511,065 5,566,181 5,455,759 5,897,981 6,905,816
14 Bud 5,567,568 5,856,450 5,434,191 5,956,160 6,133,725 5,672,524 6,517,220 5,588,835 6,055,938 5,873,648 6,467,544 6,219,208
14 Pct 5,256,687 5,387,773 5,571,867 5,617,149 5,636,034 5,586,582
+/- (310,881) (468,677) 137,676 (339,011) (497,691) (85,942)
Put+/- -5.6% -8.0% 2.5% -5J% -8.1% -1.5%
General Fund Expenditures
80,000,000
70,000,000
60,000,000
50,000,000
v�
40,000,000
30,000,000 ..,.,T"'"A
20,000,000 ,>„
10,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual '"'13AG
t14Ac[
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 4,862,423 10,000,218 15,348,316 20,614,495 26,801,321 31,990,878 37,846,176 43,357,241 48,923,422 54,379,181 60,277,163 67,182,979
14 Bud 5,567,568 11,424,018 16,858,209 22,814,369 28,948,094 34,620,618 41,137,838 46,]26,6]3 52,782,610 58,656,258 65,123,803 71,343,011
14 Pct 5,256,687 10,644,460 16,216,327 21,833,476 27,469,510 33,056,092
+/- (310,881) (779,558) (641,882) (980,893) (1,478,584) (1,564,526)
Put+/- -5.6% -6.8% -3.8% -4.3% -5.1% -4.5%
2$
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 Jt
1,000,000 l/aiv
0 1 1 fill ............. ..... .....Y/// I 2/h, I
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual 1.Aa
�14Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 273 147,736 523,185 7,848,577 1,902,916 85,481 37,836 60,671 438,048 7,642,281 1,284,485 154,270
14 Bud 0 155,234 551,270 7,908,281 1,966,449 79,415 39,129 92,629 395,829 7,652,784 1,571,234 115,565
14 Pct 822 152,555 872,375 7,185,077 2,407,918 199,531
+/- 822 (2,679) 321,104 (723,204) 441,469 120,117
Put+/- 0.0% -1J% 58.2% -9.1% 22.5% 151.3%
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
+/- 822 (1,857) 319,247 (403,957) 37,512 157,629
Put+/- 0.0% -1.2% 45.2% -4J% 0.4% 1.5%
29
Sales Tax
3,000,000
2,500,0002,000,000
n d�
k
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 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
+/- 179,053 199,034 (39,888) 174,289 235,507 34,672
put 16.4% 13.6% -1.6% 17.1% 19.4% 1.3%
i
Sales Tax
25,000,000
20,000,000 ,.,,�,
15,000,000
10,000,000
5,000,000
o
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual 13AG
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 1,244,395 2,815,260 5,166,393 6,295,530 7,632,382 9,702,462 11,099,383 12,499,998 15,153,157 16,508,310 17,930,307 20,687,615
14 Bud 1,094,236 2,561,077 5,092,468 6,108,859 7,322,055 9,932,366 11,081,506 12,320,196 15,031,027 16,210,850 17,476,156 20,234,460
14 Pct 1,273,289 2,939,164 5,430,667 6,621,347 8,070,051 10,715,034
+/- 179,053 378,087 338,199 512,488 747,996 782,668
pct 16.4% 14.8% 6.6% 8.4% 10.2% 7.9%
30
Utility Tax
2,500,000
2,000,000
1,500 000 ,nw
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
+/- (6,732) 93,133 12,140 53,710 (3,745) (210,422)
Pct+/- -0.3% 5.8% 0.8% 2.9% -0.3% -14.3%
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
+/- (6,732) 86,401 98,540 152,250 148,505 (61,916)
Pct+/- -0.3% 2.3% 1.9% 2.1% 1.7% -0.6%
31
Building Permits
800,000
700,000
600,000
5 00,000
400,000
300,000 11gn
200,000
.........'°°71k //�im .
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
+/- 45,967 (11,851) (34,124) (7,250) 429,688 (36,718)
Put+/- 30.2% J.4% -16.2% -2.9% 170.2% -13.6%
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
+/- 45,967 34,116 (8) (7,258) 422,430 385,712
Put+/- 30.2% 10.9% 0.0% -0.9% 41.3% 29.8%
32
Plan Check Fees
600,000
5 00,000
400,000
200,000 /OJ,���,,,
/�� 0//% 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
+/- 246,068 358,983 (25,938) 35,711 175,639 8,651
Put+/- 151.7% 177.0% -11.5% 14.9% 65.6% 3.1%
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
14 P t 181,841 743,605 944,129 1,218,960 1,662,463 1,952,710
+/- 19,624 378,607 352,669 388,379 564,018 572,670
Put+/- 12.1% 103.7% 59.6% 46.8% 51.3% 41.5%
Recreation Fees. 3.3.
250,000
200,000i
150,000
100,000
�y.
50,000 �A i„ „��
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
+/- 25,267 5,074 14,026 (23,960) (12,921) 4,213
put 19.0% 16.9% 15.8% -11.4% -16.4% 8.4%
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
+/- 25,267 30,341 44,367 20,407 7,487 11,699
pct 19.0% 18.6% 17.6% 4.4% 1.4% 2.0%
34
Fines & Forfeitures
250,000
200,000
150,000
100,000
50,000
0 ...0 0... v v ... .." v v ......
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
+/- (30,158) (54,473) (48,360) (13,203) 37,527 (31,424)
Put+/- -26.1% -41.1% -28.8% -9.8% 28.2% -23.4%
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
+/- (30,158) (84,631) (132,991) (146,194) (108,666) (140,090)
Put+/- -26.1% -34.1% -32.0% -26.6% -15.9% -17.1%
B & O Revenues 5
1,600,000
1,400,000
1,200,000
%p
1,000,000 ✓� /n
G
800,000
600,000
i
G '
p
� �6 1✓
200,000
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
+/- 2,955 521 0 69,729 (254,661) 46,255
Pct+/- - - - 7.4% -108.4% 0.0%
B & O Revenues
5,000,000
4,500,000
4,000,000
3,500,000 y j
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000 - /ccc,
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
+/- 2,955 3,475 11,188 80,917 (173,744) (127,489)
Pc +/- 8.6% -14.8% -10.9%
*Does not include$300,000 General Fund Amount
36
Water Operating Revenues
2,500,000
NA,
2,000,000
1,500,000 d� ,
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
+/- 42,646 51,732 48,991 (86,083) 131,357 (38,904)
Put+/- 3.0% 4.8% 4.4% -]J% 9.3% -2.6%
Water Operating Revenues
20,000,000
18,000,000
16,000,000 ,,4,,.
14,000,000
12,000,000 ,Od"x
10,000,000 8,000,000
6,000,000
'war
,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
+/- 42,646 94,377 143,369 57,285 188,642 149,739
Put+/- 3.0% 3.8% 4.0% 1.2% 3.1% 2.0%
37
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%
38
Golf Operating Revenues
500,000
45 0,000
400,000
350,000 %lrr,
300,000
,� 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
+/- (17,644) (48,309) (42,483) (19,547) (27,221) (54,390)
put -19.1% -37.4% -22.8% -7.2% -8.6% -13.8%
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
+/- (17,644) (65,953) (108,437) (127,984) (155,205) (209,594)
pct -19.1% -29.8% -26.6% -18.8% -15.6% -15.1%
39
GENERALFUND
including Annexation
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 4,129,976 9,497,964 9,497,964 9,497,964
Revenues
Taxes:
Property 20,125,761 20,527,820 10,818,278 20,642,848
Sales Tax 20,687,615 20,234,460 10,715,034 20,795,998
Utility 19,119,138 19,071,967 10,058,185 19,350,685
Other 1,101,844 1,057,905 340,695 1,056,688
Business and Occupation Tax 299,907 300,000 300,000 303,600
Licenses and Permits 3,688,807 3,669,971 2,666,512 4,178,252
Intergovernmental Revenue 2,562,646 2,379,379 1,329,879 2,516,209
Charges for Services 5,125,968 5,029,870 3,342,587 5,721,680
Fines and Forfeitures 1,493,381 1,552,429 677,977 1,458,874
Miscellaneous Revenue 1,300,392 1,282,014 687,091 1,319,806
Transfers In 1,036,877 1,006,524 1,006,524
TOTAL REVENUES 76,542,336 76,112,339 40,936,237 78,351,164
Expenditures
Salaries & Benefits 48,072,286 49,757,314 23,872,919 49,276,399
Supplies 2,265,314 3,416,487 1,152,831 2,896,699
Services & Charges 26,823,039 26,409,347 11,878,788 25,757,656
Capital Outlay 10,499 4,206 4,206
Cost Allocations (9,988,159) (8,240,137) (3,852,653) (5,697,546)
Transfers Out 3,991,369 4,134,673 135,661 4,134,673
TOTAL EXPENDITURES 71,174,348 75,477,684 33,191,753 76,372,087
Net Revenues less Expenditures 5,367,988 634,655 7,744,485 1,979,077
Strategic Opportunities Fund * 424,012
Ending Fund Balance 9,497,964 10,132,619 17,242,449 11,053,029
Comprised of:
General Fund Reserves 6,145,735 7,421,499 7,860,729
10.7% 12.4% 12.2%
Contingency for Unanticipated Costs 1,500,000 1,500,000 1,500,000
Restricted for Annexation 1,852,229 1,211,120 1,692,300
* 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.
40
STREET OPERATING FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 275,044 704,890 704,890 704,890
Revenues
Fuel Tax - Unrestricted 1,912,362 1,905,592 910,553 2,007,980
Water Utility Tax 169,737 172,436 77,351 173,132
Sewer Utility Tax 245,997 238,182 124,666 240,462
Drainage Utility Tax 173,332 178,433 91,083 179,398
Electric Utility Tax 1,158,501 1,131,040 631,197 1,193,257
Gas Utility Tax 364,075 378,210 256,097 382,279
Garbage Utility Tax 231,277 207,925 118,931 215,088
Telephone Utility Tax 636,971 689,618 293,090 656,081
Business &Occupation Tax 4,674,052 4,700,000 1,047,511 4,700,000
Miscellaneous Revenues 27,302 70 847 847
Total Revenues 9,593,607 9,601,506 3,551,326 9,748,523
Total Resources 9,868,651 10,306,396 4,256,215 10,453,413
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 1,700,976 815,724 1,636,497
Street Tree Maintenance Program 189,686 272,358 106,133 189,686
Engineering Services Allocation 265,180 265,180 132,590 265,180
Total Operating Costs 2,028,421 2,238,514 1,054,447 2,091,363
Arterials
B &O Street Capital 2,550,000 4,700,000 4,700,000
256th Imps (Kent Kangley-116th) 2,000,000
Street Light Repair 150,000
Closed and other Arterial Projects 14,710
Total Arterials 4,714,710 4,700,000 4,700,000
Other Improvements
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 1,054,447 6,946,363
Total Expense &Transportation 9,163,761 9,573,391 2,149,104 9,426,240
Change In Fund Balance 429,846 28,115 1,402,222 322,283
Ending Fund Balance 704,890 733,005 2,107,111 1,027,173
41
LODGING TAX OPERATING FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 95,397 193,663 193,663 193,663
Revenues
Lodging Tax 217,618 196,812 86,055 219,794
Miscellaneous Income 85 50 86 171
Total Revenues 217,703 196,862 86,141 219,965
Total Resources 313,099 390,525 279,804 413,628
Expenditures
Seattle Southside Visitor Services 60,000 60,000 4,648 60,000
Tourism Unallocated 10,000 20,000 5,000 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 37,222 178,500
Transfers Out - Showare Center Marquee (4,064)
Total Expenditures and Transfers 119,436 178,500 37,222 178,500
Change in Fund Balance 98,266 18,362 48,919 41,465
Ending Fund Balance 193,663 212,025 242,582 235,128
42
YOUTH/TEEN PROGRAMS OPERATING FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
BEGINNING FUND BALANCE 86,458 157,337 157,337 157,337
REVENUES
Utility Taxes:
Water 50,921 51,731 23,205 50,668
Sewer 73,799 71,455 37,400 74,296
Drainage 51,999 57,650 27,325 54,614
Electric 347,550 339,244 189,359 347,144
Gas 109,223 113,399 76,829 109,783
Garbage 69,383 62,442 35,679 67,193
Telephone 191,091 206,885 87,927 180,073
Miscellaneous Revenues 338 255 122 334
TOTAL REVENUES 894,305 903,061 477,847 884,106
TOTAL RESOURCES 980,763 1,060,398 635,184 1,041,443
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 4,537 477,847 (14,418)
ENDING FUND BALANCE 157,337 161,874 635,184 142,919
43
CAPITAL IMPROVEMENT OPERATING FUND
Including Both Portions of Estate Excise Taxes
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Total Beginning Fund Balance (11,082,376) (7,426,649) (7,426,649) (7,426,649)
Revenues&Other Fin Sources
Sales Tax 4,841,673 4,874,950 2,449,582 4,986,923
Utility Tax 1,178,131 1,218,674 586,199 1,207,584
Real Estate Excise Tax 1,875,994 1,548,819 612,656 1,500,796
Real Estate Excise Tax-2nd Qtr 1,875,994 1,548,819 612,656 1,500,796
Real Estate Excise Tax-St Percent 85,959 38,486 38,486
Miscellaneous Revenues 1,086 3,978 509 2,171
Excess B&O Tax Over $5m 175,212
Sale of Property 1,827,862 3,500,000 136,099 3,500,000
Transfer In - GF 2,361,219 2,259,600 2,259,600
Total Rev/Other Fin Sources 14,223,131 14,954,840 4,436,188 14,996,356
Total Resources 3,140,756 7,528,191 (2,990,461) 7,569,707
Expenditures (Transfers)
Debt Service
Non-Voted Debt Service 1,179,443 1,218,674 353 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 2,092,249 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
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 0 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 2,092,249 11,754,105
Change in Fund Balance 3,655,726 3,589,645 2,343,939 3,242,251
Total Ending Fund Balance (7,426,649) (3,837,004) (5,082,710) (4,184,398)
44
CRIMINAL JUSTICE OPERATING FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 650,437 1,057,804 1,057,804 1,057,804
Revenues
Sales Tax - Local Option (1) 2,077,598 1,942,648 1,058,730 2,074,709
MVET - Basic Crime 108,364 104,136 55,930 111,860
MVET - Special Programs 84,428 80,747 43,663 86,597
Miscellaneous Revenues 597 200 329 329
Total Revenues 2,270,987 2,127,731 1,158,651 2,273,496
Total Resources 2,921,424 3,185,535 2,216,455 3,331,299
Expenditures
Law
Salaries & Benefits 548,995 569,121 284,735 569,470
Supplies 9,786 30,922 5,242 19,462
Services & Charges 12,783 22,453 6,407 18,109
Domestic Violence
Salaries & Benefits 138,608 144,277 79,048 158,096
Services & Charges 8,320 8,361 4,187 8,373
KYFS - Youth Violence Prevention
Services &Charges 25,000 25,000 25,000
Police
Salaries & Benefits 986,045 1,415,576 564,371 1,178,742
Supplies 49,114 93,476 14,822 42,174
Services & Charges 41,856 137,056 27,183 69,773
Total Expenditures 1,820,508 2,446,242 985,995 2,089,199
Transfers Out 43,112 16,500 16,500
Total Expenditures and Transfers 1,863,620 2,462,742 985,995 2,105,699
Increase (Decrease) In Fund Balance 407,367 (335,011) 172,656 167,797
Ending Fund Balance 1,057,804 722,793 1,230,460 1,225,600
(1) Council resolution allocated 11% of Criminal Justice sales tax to Domestic Violence.
45
GOLF OPERATING FUND
As of June 30, 2014
2013 2014 2014 2014
Actuals Budget YTD Est Actual
Beginning Working Capital (2,395,200) (2,653,878) (2,653,878) (2,653,878)
16 Hole Course
Operating Revenues
Green Fees 1,007,755 1,338,000 501,999 1,000,683
Cart &Club Rentals 162,852 204,000 68,184 175,154
Restaurant Lease 50,444 60,000 19,467 50,305
1,221,051 1,602,000 589,650 1,226,141
Direct Operating Expenditures 1,262,793 1,365,157 564,542 1,282,403
16 Hole Course Net Income/(Loss) (41,742) 236,843 25,108 (56,261)
Par 3 Course
Operating Revenues
Green Fees 214,921 281,000 101,029 211,471
Cart &Club Rentals 10,296 14,000 4,651 9,535
Food & Beverage Sales 11,793 20,000 4,779 12,181
237,010 315,000 110,459 233,187
Direct Operating Expenditures 257,596 260,934 122,411 250,209
Par 3 Course Net Income/(Loss) (20,586) 54,066 (11,952) (17,022)
Driving Range/Merchandise Center
Operating Revenues
Driving Range Fees 414,048 470,000 222,111 439,084
Mini Putt Fees 37,573 48,000 15,872 37,573
Lesson Fees 75,522 110,000 44,973 90,280
Cart &Club Rentals 1,579 456 1,540
Food & Beverage Sales 32,790 35,000 15,552 34,641
Merchandise Sales 389,659 508,994 200,129 394,391
951,171 1,171,994 499,093 997,509
Direct Operating Expenditures 712,097 1,017,223 364,035 757,764
DR/Merchandising Net Income/(Loss) 239,074 154,771 135,058 239,745
Net Operating Income/(Loss) 176,746 445,680 148,213 166,462
Other Operating Revenue/(Expenses)
Internal Services * (361,706) (382,477) (188,189) (370,570)
Bank Charges/Armored Car Fees (40,671) (41,565) (12,244) (39,941)
Other Operating (10,558) (19,412) (5,062) (18,123)
(412,934) (443,454) (205,495) (428,635)
Adjusted Operating Income/(Loss) (236,189) 2,226 (57,282) (262,173)
Non-Operating Revenues (Expenses)
Admissions Tax to General Fund (68,184) (33,857) (59,713)
Non-Operating Revenues (Expenses) ** 45,694 25,350 16,921 28,668
(22,490) 25,350 (16,936) (31,045)
Net Change in Working Capital (258,678) 27,576 (74,218) (293,218)
Ending Working Capital (2,653,878) (2,626,302) (2,728,096) (2,947,096)
* 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.
46
FLEET SERVICES FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 1,866,304 2,444,480 2,444,480 2,444,480
Operating Revenue
Fleet Operations 3,154,998 3,309,555 1,660,200 3,309,555
Fleet Replacement 795,109 1,042,850 522,554 1,042,850
Sale of Property 20,657 7,337 7,337
Miscellaneous Revenues 2,899 13,835 1,274 2,547
Total Operating Revenue 3,973,663 4,366,240 2,191,365 4,362,289
Total Resources 5,839,967 6,810,720 4,635,845 6,806,769
Expenditures
Salaries & Benefits 836,007 840,553 408,057 836,350
Supplies 1,363,952 1,615,815 654,884 1,551,182
Services 782,578 784,340 344,425 776,497
Capital Outlay 412,816 670,000 406,278 670,000
Total Expenditures 3,395,353 3,910,708 1,813,645 3,834,029
Transfers Out 134
Total Expenses and Transfers 3,395,487 3,910,708 1,813,645 3,834,029
Net Change In Working Capital 578,176 455,532 377,720 528,260
Total Working Capital 2,444,480 2,900,012 2,822,200 2,972,740
47
CENTRAL SERVICES FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital (168,200) (87,039) (87,039) (87,039)
REVENUE
Central Stores 127,313 222,183 70,570 141,140
Postage 174,545 301,610 107,586 232,415
Transfers In 120,882
Total Revenue 422,740 523,793 178,156 373,555
Total Resources 254,540 436,754 91,118 286,516
EXPENSE
Central Stores 120,160 215,718 55,082 122,563
Postage 202,057 302,688 117,704 207,287
Central Services 19,361
Total Expense 341,578 518,406 172,786 329,851
Net Operating Income 81,162 5,387 5,370 43,704
Ending Working Capital (87,039) (81,652) (81,668) (43,335)
48
INFORMATION TECHNOLOGY FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 570,140 1,122,778 1,122,778 1,122,778
Revenues
Internal Contributions 4,040,787 4,595,842 2,275,548 4,574,096
Utility Tax 1,363,668 1,045,200 693,883 1,500,035
Intergovernmental - RFA 455,684 452,893 163,451 452,893
Technology Fees 455,161 389,308 266,169 428,239
Miscellaneous Revenues 21,875 22,970 6,691 22,970
Total Revenue 6,337,175 6,506,213 3,405,741 6,978,233
Total Resources 6,907,315 7,628,991 4,528,519 8,101,010
Expenditures
Computer Systems
Salaries & Benefits 707,050 820,451 303,938 775,289
Supplies 16,980 4,032 7,923 16,923
Services & Charges 861,939 784,517 483,017 788,517
Subtotal 1,585,969 1,609,000 794,878 1,580,729
Tech Services
Salaries & Benefits 1,085,846 1,234,372 532,032 1,253,404
Supplies 46,711 53,178 48,619 68,178
Services & Charges 784,559 1,157,738 557,925 1,132,738
Subtotal 1,917,116 2,445,288 1,138,576 2,454,320
Printing/Graphics/Cable TV
Salaries & Benefits 666,243 675,800 347,115 690,317
Supplies 57,260 78,479 39,753 73,479
Services & Charges 252,046 396,974 83,504 371,974
Subtotal 975,549 1,151,253 470,373 1,135,770
Total Operating Expense 4,478,635 5,205,541 2,403,827 5,170,819
Transfers Out-LT Lifecycle 1,305,902 1,247,808 266,169 1,247,808
Total Exp & Transfers 5,784,537 6,453,349 2,669,996 6,418,627
Net Income 552,638 52,864 735,746 559,606
Ending Working Capital 1,122,778 1,175,642 1,858,523 1,682,384
49
FACILITIES OPERATING FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 867,060 1,265,638 1,265,638 1,265,638
Operating Revenue
Intergovernmental -RFA 866,487 843,316 438,239 866,487
Rental Fees - Internal 3,997,582 4,178,609 2,089,305 4,178,609
Leases 26,918 26,916 13,460 26,919
Miscellaneous Revenue 14,697 16,269 7,219 14,438
Total Revenue 4,905,684 5,065,110 2,548,222 5,086,453
Total Resources 5,772,744 6,330,748 3,813,860 6,352,090
Operating Expense
Salaries and benefits 1,934,230 2,197,476 1,045,769 2,091,538
Supplies 284,997 360,176 164,045 338,090
Services and charges 1,678,765 1,924,181 761,087 1,873,776
Total Operating Expense 3,897,992 4,481,833 1,970,901 4,303,403
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 2,002,615 4,905,117
Net Change In Working Capital 398,577 (18,437) 545,607 181,336
Ending Working Capital 1,265,638 1,247,201 1,811,245 1,446,973
50
UNEMPLOYMENT FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 280,233 471,907 471,907 471,907
Revenues
Contributions 378,004 402,324 187,785 375,570
Miscellaneous Revenue 483 250 331 331
Total Revenues 378,487 402,574 188,116 375,901
Total Resources 658,720 874,481 660,023 847,808
Expenditures
Salaries & Benefits 20,291 24,605 10,018 20,035
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 1,398 3,993
Total Expenditures 186,813 404,054 62,486 347,228
Net Income 191,674 (1,480) 125,630 28,672
Ending Working Capital 471,907 470,427 597,537 500,579
51
WORKERS COMPENSATION FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 693,747 702,401 702,401 702,401
Revenues
Contributions 1,504,860 1,656,075 726,033 1,606,921
Miscellaneous Revenue 3,704 3,000 1,506 3,012
Total Revenue 11508,564 1,659,075 727,539 1,609,933
Total Resources 2,202,311 2,361,476 1,429,940 2,312,334
Expenditures
Salaries & Benefits 81,168 99,636 40,069 80,139
Judgements & Damages 477,168 950,000 174,926 663,432
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 5,839 10,350
Safety Program 6,033 101,066 20,292 52,668
Total Expenditures 1,499,910 1,506,316 382,504 1,092,925
Net Income 8,654 152,759 345,035 517,008
Ending Working Capital 702,401 855,160 1,047,436 1,219,409
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.
52
HEALTH AND EMPLOYEE WELLNESS FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 5,963,620 7,117,378 7,117,378 7,117,378
Revenues
Contributions
Blue Cross 9,255,996 8,572,758 3,787,071 7,574,142
Health Savings Account 114,889 144,446 519,616 1,039,231
Group Health 377,096 445,761 194,648 403,626
Employee Share
Blue Cross 871,584 931,186 364,106 891,075
Group Health 54,350 58,250 26,118 56,598
RFA Contributions 99,719
COBRA 107,154 90,596 33,764 83,849
Miscellaneous 69,539 11,025 2,368 11,025
Total Revenue 10,950,327 10,254,022 4,927,690 10,059,547
Total Resources 16,913,946 17,371,400 12,045,069 17,176,925
Expenditures
Salaries & Benefits 320,639 361,095 170,851 341,702
Blue Cross Claims 7,464,567 8,711,459 3,564,311 8,071,711
Blue Cross Admin Fees 386,618 417,274 197,262 394,524
Blue Cross Audit Fees 60,519 30,260
Delta Dental Claims 697,219 860,816 314,256 772,681
Delta Dental Admin Fees 45,854 48,316 26,105 48,316
Vision Service Plan Claims 83,672 95,021 49,640 86,037
Vision Service Plan Admin Fees 19,911 15,008 9,145 18,875
Stop Loss Fees 338,359 477,380 167,418 395,295
Stop Loss Reimbursements (20,885) (349,793) (180,383)
Group Health Premiums 426,597 610,959 220,766 510,117
COBRA Medical Expenses 12,639 1,719 1,719
IBNRAdjustment (82,300) 61,700 61,700
Wellness 56,487 124,482 51,039 81,840
Other Professional Services 47,193 189,345 12,831 116,007
Total Expenditures 9,796,568 11,683,581 4,785,344 10,750,399
Change in Working Capital 1,153,759 (1,429,559) 142,346 (690,853)
Ending Working Capital 7,117,378 5,687,819 7,259,725 6,426,526
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 5,753,525 4,920,326
53
LEOFF 1 RETIREES BENEFITS FUND
As of June 30, 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 662,889 751,294 375,936 751,294
Contributions - Dependents 31,317 72,000 28,418 56,836
Miscellaneous Revenue 1,052 2,500 416 1,052
Transfers In from General Fund 250,000 250,000 250,000
Total Revenues and Transfers In 945,258 1,075,794 404,770 1,059,182
Total Resources 1,644,766 1,938,017 1,266,993 1,921,405
Expenditures
Blue Cross Claims 530,975 814,122 279,190 634,325
Blue Cross Admin Fees 47,211 63,048 24,133 52,967
Delta Dental Claims 34,854 52,991 15,394 42,018
Delta Dental Admin Fees 5,194 4,869 3,023 5,261
Vision Service Plan Claims 4,793 7,813 1,301 5,918
Vision Service Plan Admin Fees 1,753 1,839 764 1,805
Stop Loss Reimbursements (25,000) (12,498)
Stop Loss Fees 41,333 51,434 20,195 48,448
IBNR Adjustment (18,300) 5,300 2,368
Medical Reimbursements 129,015 191,416 63,370 162,789
Other Professional Services 5,714 16,505 9,955 11,895
Total Expenditures 782,543 1,184,337 417,324 955,297
Change in Fund Balance 162,715 (108,543) (12,554) 103,886
Ending Working Capital 862,223 753,680 849,669 966,109
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 728,023 684,880 780,869 897,309
54
LIABILITY INSURANCE FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 2,187,087 3,503,130 3,503,130 3,503,130
Revenues
Contributions 2,340,300 1,989,256 994,631 1,989,261
Miscellaneous Revenue 6,118 4,000 2,298 2,298
Total Revenues 2,346,418 1,993,256 996,929 1,991,559
Total Resources 4,533,505 5,496,386 4,500,059 5,494,690
Expenditures
Salaries & Benefits 87,730 98,298 43,194 86,388
Claims & Deductibles 140,868 840,000 93,960 440,000
Insurance Premiums 687,359 755,737 703,350 703,350
Other Expenses 114,418 204,857 126,145 158,227
Total Expenditures 1,030,374 1,898,892 966,649 1,387,964
Net Income 1,316,043 94,364 30,280 603,595
Ending Working Capital 3,503,130 3,597,494 3,533,411 4,106,725
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.
55
PROPERTY INSURANCE FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 141,317 176,960 176,960 176,960
Revenues
Contributions 562,455 568,080 284,040 568,080
Miscellaneous Revenue 53 100 21 21
Total Revenues 562,508 568,180 284,061 568,100
Total Resources 703,824 745,140 461,021 745,061
Expenditures
Insurance Premiums 494,705 520,200 260,212 520,200
Property Claims/Deductibles 11,869 25,178 25,178
Other Expenses 20,291 24,605 10,017 20,903
Total Expenditures 526,864 569,983 270,229 566,281
Net Income 35,644 (1,803) 13,832 1,820
Working Capital 176,960 175,157 190,792 178,780
Ln v 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
� N O O N Ifl O M V N O N O O L/1 i0 W O i0 V N O N V N N O O N V I,
O O M O M N .i i0 N N m i0 N O O m O i O V M M N N N V V
O M N Ifl
N
M
_ _ _ _
N N V N O m 0 N v O N v O O M V . m N m W m m O 0 m V N 0 O I "
N V O M N O O N V O O0 V M V V N i0 m m O N W " M O M O v O O m N
y I� O M N i0 V m m O O NN. M m W M m " O O M M I .i N O N I� V V i0 M O V0
O1 m O N N N m O m .i vt m Ifl O V vt O N N N .i vt W M I� N .y N O O O V
C O N O M I� O O O O � O .i .Mi .i M O M N �/1 i0 �/1 ip .N_. V O M V
0 o o o o o o o 0 0 o o o o o o o o o 0 0 0 0 o o o o o o o 0
M O O V N V O i0 O Lq V i0 V M vt V O O ti O V V Lq N N V N N O
m V . O m M m i0 I� N M I� N i0 N .y O m N V .� N O O .Mi M O .i O
Q O N O M V M
N N
N
O O m O O O O 0 N O N .y W V i0 .i O .i N O i0 W m m 0 N M V O O M O N
N W M N V r OJ i0 O r O C V O M M N N i0 i0 W W O M m O i0 N ti N M
Lr�0 M OR.m N i0 I, D; N O N O V V V vt vt O .� N N N O O C W O I� V W
p� m O M vt N N m N i0 vt N O O M N .i N .y .N_. M I� N N M O I� N .V_. V ut O V
C M O V i0 .i O W V O N W
L N N N
U
0 o o o o o o o 0 0 o o o o o 0 o o o 0 0 0 0 o o o o o o o 0
I, O N Lq O V O O M V M N V .i M M V vt O0 .i O V I,
O O m i0 M .y M O N i0 m m O V i0 v N .y N V N
IT
ei N
a _ _
m m m M O O O N M M 0 vt O N O I� W O M M O . N . i0 O O N O N
N N M O O O O V V M N V i0 V i0 O N i0 `-� m V m W N N N O V I� N O O
y O N i0 O N N .y N O M i0 vt V .� O I� N O M O0 i0 i0 O OJ M W
'Q M 01 O N O i0 .y .i V O O .y O O N V N ._. V M W O N .y N Ifl Ifl O M i0 0
OJ V M � M V M Ifl M O M V .y V N i0 N V N .y V OV
R
W N
a _
C O V W .y O N M m N 0 M m m O m V i0 0 O O 0 O O N O V N N m N M m Ifl
A N ti N .y N .i N O N O V O O O M vt O O N N O m N m M. � N N M OR V O N
vt O O N W M O V N V I� N N W i0 O M N Il N W vt vt V
rl N M N N c ti 0 I� Lr N .i I� V ti O O O V O M M m N
m Oi O O O O O V .i N N Ifl M M vt m .� N M O
O .i M .i
GJ N N L O Lr OJ N M M V M N .y .y 10
Y M
� C
C M M i0 I� m N m i M O O N O N N O .i N i0 O N O .i O O O .N O N N O M O V
W m O O V N m m V O M m V V O m V O V M m O V i .i O O V m O
C C M N m V m O O m O O m N O m O V N V N .i m m i V M O M N N N i0 i0
O 7 M n W V i0 OJ V N .y M 00 vt Lt 00 .� Lr 10 C V N i0 N O M O M M, .i O M
N Q O m N N O m M N V N O N N M N m O ti O N .y .i O m O m m M O V
.y W
17 L N L OJ Lr 00 N M N N M N I .y Ifl
a Y Y M
E
U V N .i M i0 m N N N O O V M N O .y N O N O O N m O N M .y .i m i0 O N
m m m V ti m N N N O M O O N N N N N O V . V V i0 M m m m O N
�p N W V i0 vt N N O O O0 N V V N C O0 O N C Ifl O0 V I, M" N .i vt I, C M .y N
M 'I •'1 O V M N N O m O N N O .� N M O O M O N M O m O ti 0 ti 0 m m m N
O L O m m i0 m N V M V .y O V m vt i0 M I� N O m
N W i0 W N Zci. O O N .i M W N .y O N vt vt .y O
N
Y M
O m i0 O O m m m M M N .y Ifl N O i0 N O m O N V m N m O m N m O m
C N m m V m V i O M O N M N M O m m M O V i0 O N N m N M m O i0
' N O N i0 N O C i0 V W O C O ti W I, V C L/1 N vt M O W O N O W N O
n O N N O O O V m M N O V M i0 M m V M N O O M M O
m N O N N i0 O N O i0 N O O N ut ut M .y O .i O N N N O vl O W
N L i0 M .y N O
.Mi N .Ni N i0 Ifl .y Ifl M .y .y i0 M O N .y i0 O Ifl N
L O0 O0 I� O M .y Ifl
Y N
Y
C
y m d
S
E =— = E
m `w c
v w E
= L u C �"� W W C m a 0 m �n 01
= m W W C7 V , V O O
% m U E O 0 7 Y N O O m N i C R O V > YI
Vi F x K m m — U C y O = CL > W m m E = C 'C V O O O O
01 L F F F mfu
0 W N N i 6 �' 0 v' m = W W O� �' u d V '
M o� o� v m O 9 V V m - Ul L .� O E O m ~ - m 6
O m L L V u L C �' O. R L �i E m C > W -OO E m W O O V W = J 0 J C R
d d (O O J S V IL O O X V Q V S J IL V S J D_ D_ 0 V O d IL J 0] Q O
K f W f f
Ln v 0 0 0 0 0 0 0 0 0 0 0
O V m O� N V O O� iO O m
O O O O N m V M N m M O
N O M M M
(7
'I N _N iO iO N M iO �/1 O n O M m O 1 m O
vl vl O O O O O M N m O M O N O
y iO iO O V I� N vt iO iO m M vt M M O M
01 M m V N N V v Ifl O V iO M O m N m
C O N ip N I� If1 V ._. O M m O I� m
R OJ M Ifl .i N V Ifl O V
UM Ifl
0 o o o o 0 o o o o 0 0
M O O� O� N vt —! m vt N N m vt
ei M N V O O iO .�i m N N O
O �
N
N
O m V in m m O O in mm O V in m V O V
O m N lc cq Cp M .Ni m m O
� V N ip ti V N ti ip m O N Lr iD N
O O O
� M Ifl
L N N V
U
0 o o o o o o o o o 0 0
N O N N m iO O O� m m O
'I O vt V m N N O M iO O O iO
a
L O O O N N N 0 m m N m M V N O M Ifl m
N O N N 0 0 0 r,l cj m ti iO M iO M .y V
Y y O V O O O N O V O O O N O O 0
'O M 01 N O N N .y V N O V .y M iO vt M O
R
K N U
W N
r
C O N m -. N O N O O V V V iO N m O
A N C .i1 O N O N O i m . M N V O
N O` V Ifl C Ifl Ifl V lO r- .i C� Ifl M cj� V M
m O N M V N m V O N N ip V ,
O V m N N .i iO .i m O m
W N N t v v n n n v
O Y N
� C
0 ^ Ifl N N O M M . O N V m N O M M
M iO O M O N O O N O V M �/1 m iO V
O N O N m O O m V O
O O M n O .y .y N N V m ti N ip m N O Ifl O Ifl
O N m O m O M M M O O M Ifl ip N
L L O L m O N M N Ifl M N ip .y M M ip ip M
10 L N t V V I� ut M m
CO. Y Y N
L
U O iO iO N O V M .y V V 0 M V ip M O
C C r, M vt m m Nut N M V O N N O m NM O M .y M L/1 N m O N N
'I •'1 V m N O . O m O m ti m iO .�i m V
O L M M I� O m m N O m N M V O O .i
N I� O O M Ifl V N ip .y V ti � N m
N
V V O N m m N O O m ti V O m N
I� O m ut V V iO N O N
M O N M m
m L/1 I,� O O O O V N I,� N O N V
N N O m N m v M M V N N O Ifl m O
N � V m NO W N iO .y V iO O O
Y N
Vi
C � �
O
O V w O m y _J _ OI
`w E `w 0 y
m uL ` O a V a 01 N O W 9 R O o
j - V C m
w E U O C L L N J
0 C U v ti S W W O. m F C d LL C
v 6 s V U .s, m ,� ,� 2 W C D•
W E L C_ C
a Ul 0
O > a O a a Y O. Y > D• 9
f f H O K m W
00
Ln
O LC ON hN WN OOl N hM N hM O O O T h O h h� O M O h W W M M O h O h
O Q Om mNV N NNNWMMNQO W 1 mWNh 1 010
M O M W MMI m I V O W W m M m
O m Vl Vl Vl V h Vl N V Vl Vl V Vl M V Vl V N N V V M V V Vl V V N Vl V V N V M
h 'i M W Vl W N V N h O O m m N h m V W 'i Vl h M h Vl h W 'i
m h O V m m N M m O O m h O m N m h h h M h V m N O
' O N 'i M V1 Q V1 O1 O1 N W M O1 Q N Q h h N W N O1 M N h N W V1 V1 Q O1 Q V1
n O O V V N N V h h M E N O O h m h I h V v I m m N V m m M m N M O N
O1 O O O1 O1 O V fl N h m M M m W N M O1 h M V1
C U N W vl vl N M M N N O1 .i vl M Q W M W `� N W h N C fl W fl vl �' N .i
� M
W .i M O m V V O h N W Ol N N W vl h h m M O V W N W O m O N W V
V Ol M m h m h N I N h h Vl W h V 'i W N 'i V m m M V W W 1 h M O V m W V
a V 'i O 'i O1 M W V C V1 W 'i O1 'i h V1 h V1 N M N W O1 h h h V1 V1 C N N 'i M C V1 N
�y N W h V O1 V O1 N N N I M m O1 N I I O1 M N m O1 M N M h I I N h O W O1 h V
O 9 m 1 W Q N M N m W O N �O m m N h h O N fl V V W N M N N N Q h Q O m N
H O vl N C fl N M C l/1 N O Cl N W W .i M h N h Cl N m N C fl M Q N N Q .i W Ol
•i 'i 'i �O N M
N
O L MOlN NVlVVh V V O m V m h m V M W M M h m
O O W m O m I M W 1 mm Om V mNNQW W NMNOMm OmV
N O .i l N O w WWW O V V O VV h W W m h W 1 V
O m V1 V1 V1 V N V1 V1 V1 V1 'i V1 V V1 N M V M M V V V M V V V1 V V V V V V V1 V1 V1
M N h W N W N M m O N O N h N .i N N m h O 1 m m m h N h N m M O V m N h
C _ W W O m V N W m V O M W V V Ol W V m .Mi m m V .i N I N V W O M N m
W Q W Ol Cl W Cl O U/ N Cl W C V N Q h W lr N Q M C M h N N N N h h Q
rq O W Q N W Q N 'i M W vl vl W 1 m �O O V N � N O1 M O m U1 O1 M I Q M Q h O1 I
Ol W N N Ol W M h Q N Ol N N M h m 0 1 O N .i m W m m I N M O V O N
C U Cl V N m h h h .i Cl
O Q W V1 W N M N N M N 'i 'i V1
� M
y W W O W N V h O V m V h N Ol W V W V N h O N h m m m m O N h O N V N N
01 a N Ol V vl N vl W Ol N V vl N M Ol C r h N N N Ol V N N N N h W m
p.� Y O1 C M 'i h M O1 N W h h M W M �O W N O N lc�m O1 N V1 h N Q h N lc�m O1 m �O N M
jO eMi a V N vl V m O m h N m vl N W N M W .i vl N N Ol M .i vl V Ol vl M O Ol N N W
m N O 9 Ol h Q N h Ol �O N Vl Vl Vl �O Vl Q N 'i M M O M m O h V N
N O N h O 'i M C h lr N 'i N C N h M Vl 'i �O W M M N N 'i M 'i 'i N N Q h
V C M 1 O
d M
y O N vl .i W T N N W N N O N vl N V m O m m O1 W V O1 W W O1 W 1 T m c c m h M O
O N h Vl M W O m h m O N �O Q N Q Q N M m Q M h h m h Q N m M O W W m N M
O N O O N m 'i M h m O w w O O N Q M h N N Q m M h m m m h O1 W m O h h W m N
� (V O m Vl N Vl M N 'i Vl V V Vl V Vl Vl M M V 'i 'i M V V V M V V V V V V Vl V V V Vl Vl
O
yxj N Q h 'i M �O W h N N O Ol V M N O f h N h
h W h M
O M O N h N h m Q ' v Q m 'i m W O N �O MN NNl
WQlcVlrNClO W QQNC W h O W V h Ul h 0 M h rlO rM
O V M O h 0 M m O N m O W O O 0 L6
M W I Q W
N W W N W N M Q I O V W1 � 1 O W V O M M h
N O C h h f M . m
W N .i N N vl vl .i N h O1 N
7 C
C �
d
W 1N m O h O m O 0 O h M O N h O M h N N N 1 h O h M V N N O M N
.i N N M N W O Ot N O h h W C N 1 V V Ot h .i O C N V O N Ot N Ot
01 �' M O N vt V Cl h Cl N O W L/1 V M M W O 1 W h W h 0 O N h O N M N N h W
W Q N h m 0 N Ot W .i W M vt Ot V W vt N .i h O N V W O O vt M M h h O N vt M .i N h
O y O p �/1 Ol W W h O Ol O M vt N N m N V m N O h h M N V v M m m 1 W m
C O Ot N N h V C V � M N N h M � h W M M O L/1 C V N h Lr N
�
W h O V V V O N W O N N .i V V O W mM M O h m .i W .i M N M O N mM
C h m M V m h N h W O N vt M m W O O. W O vt N v. h h O m W O M W N N
O "1 O L M Ol W m h O O M W O W M M m h N h W O h N W N M h m h m m W O h M 1 W
tJ 0 � Vt V V N Vt Vt Vt V N V V Vt Vt N M V M V V N V V V V V V V V V W Vt V
m
O m N O1 O1 m W W M M N .i m h O N h O1 m N N V W N m O1 m N m mm V V O
C _ h Vt W Q W Q N Ol M Ol h M N M .i Ol Vt Vt M Ol Q N Ol N N W N M W O N W 1 M
N C h N h C C N V W Ot C C .i W h V C L/1 N Lr M Ot W Ot N Ot W N O N N M
nO
C yV h N m O m Q m M N ON V M N M W v m N m m W m m N m Q I Q M W m
OO / M OOhhOv W OhWNONNOhO
N M M h h h m M O O1 V1 C m N
W h
� N
m O N O 1 N m O O h V N 1 O N W W M O O N O N m m N O N V m O O M vt h N
V O N O N V V N V h O �/1 . h W N O h h O O N N h W M O N W V h O h N m M
.i C .i C V h L/1 V .i M O C W h N W V C .i N N M .i W W mO N C W M O W Ot N M
�y1 O m O m m V 1 O N O O 1 h m N N W N N N O N vt m V h M M I V m N V
p v O O h h O1 h O1 O h W 1 V M N O1 O1 N N O1 M V O1 m O1 m M O m O O1 v V O1
W h O1 N V1 M h O fl h N 'i V1 �O Q M h O1 h N N O1 Q , N , , N N h V1
N YI N N Q N 'i M 'i N 'i O fl fl fl W V M N 'i N V
fl fl fl N N M
C
y rn N rn
OE
a v E v
� v o � w ° �
E v $ sc. °
x a E UI O �n m N O 0 E n v q ° nvU °
a U - o avNv � v O E 7
vrn cmEvon v o i
U Q U 0 Q OU Y =iaOu
rn
Ln
o m o v °M o m
O m Q Q Q Q N Vl M Q Q
h O h N O V v V N N
N O N O N m M h Q O
J 10 C Ll Ll V N h .i T Ll M T
•'1 J M M O N M IV M m M
O N M V N M V �D N N �D
C U V O
� N
V m M V O O V W O N V
Y m W W m N h W N O V
W W 0 V V N W M
p O h V V 0 N . N
ry � Ol vl V N W � M M Cl Ol N N
YI W O1 'i M M M
N
N N h O V N N M m M
O V O 1 N m m .i m V M
O 9 ip ip ip N h .i N N V
O m Q Q Q Q N Vl M Q Q
O M M m h V W N O
C M m N O m h N V M m W
' Lr N W O1 N C N L1 O O1 L1
pq N
W O W M N V N N O1 M M M M M M O1 MM M M vl
� N
Q M h M O fl Ol M O h h
Ol a Y h N M V N h O W Vl M
W Q N O1 N N V1 N
fO ry p 9 m .N+ m m m N m r� a
Y L ry m
m �
Y O a v m m m o 1 1 o o m
'� ry o vvi vi vi r.i v m m o v v
o m a a a a N a M a a
ap
yxj ry m V M .. V V1 h h M V N
W W h M V O h N m
N W m 1 M h a
c a
m m m o m r� 0 m a m .�.
C �
d 11
> N h M Q N m N h Ol M N
S
� O O � L� � n 0
W Q N W W N h W N O W M V h
Q y p O N m NI N O V W N N V
C W O m C W M vl V O
C N ry m
H o o v °
Q V1 V1 N h h V1 M V1 W
m
i. M m 1 O m a m
c M r. N M r �n a v � N
' O M W Q h M h h
n � h m N O O V N h h O
C T! M O V V N N N V m N m
� N
N v
M m M m m W Vl Vl
O L Lrl M m i V m
O L/1 l v N h h V M M V V
�y N N V V W vl N vl W W W
9 N m Ul h N Q N h N Q m
W Ul V m W N M M M M V1
N
C v
O 0 j
0 V N yl
0 0 6' Q v a w v K
n U 0 �
v N
� c d o00000000 oe o000000000000v000
N 9 C G1 O T N r N r N V N M O M N M r V T O N N (D V N (D (D
Co M V N T N T V M V (D (D (D T V 11: r N
a
o d
N O V V O T T N N N M N T M N r T V N N O O �_ T (D V N (D V
T M V T T O V N IR N V
ID T N N O N N N � I� A T V (D O N
} al
N N O O T (D T O V r r N N N T N co N r
N N O r N V V N T r O V N
(D N M w� (D M N M O M N N N M Cl! r
rc a
aI o 000000000 oe o000000000000v000
C coI O O T V N w T V I� w N O w r O w M r N O M O N M A r M N
N .O O I� M r w T V w w r AM CD It ID M r W N N M M T N CO CO N
N O N
d N
a
c
N p N ry
C C J N jp 6
" I y LL c M c c
d > >
y d ate. J d m m r M N W M r M O M O T m N V V O N r O N (D N O M N r
C U � O O N T H (D N T I� T T Cl! N O O T (D T O V r r N N N T N co N r
T M Cl! r
V N
c i
J
U
I
m m N (D m O m r r N N M O N M O N N (D V V T cl O N
T T N O T T T I� N V O N M M (D N M N N M (D N V T A w N N
T N N (D N O N O T 0 0 � Q) M (D N T O M fD (D N I�
V V N V O M (D ON O N N O fD M OM N M w W N r N
mI
I
I
I
I
I =_
I � c
N
I � Q
O C
� N O N
N p O E C 0
C C C N N m O N (9
� V
Cl] N N U UO`J N w J C VI N 01 ry C C
cl V c N N
�Od imc � x � aE mm UpE om
cl n F
c ar 'O ¢] 05 F F p N o$ O N O O p N O� o$ O O N
0 o -p °� >. m m m m m U `o U m fD '. 0 > ~ c�i ...
a 6 L ¢ pU N O O
N .0 N 6] LL d (Q O J S U LL O d d W cl M LL
dI > � %
93IQ F F f W
d o 0 0 o e o o e o o e o 0 0 o e o e o e e
N 9 C G1 N N T N N N M r T A T O T r O N N N N A
� w 0 ? I� N M N M O (D M O O N (D M M V V M
a
o d
N O O N (D M V r M V N �_ T T N w V V N N N M
T A V M o N N A m O N fD V V N N O A
M V N N O V V � M N N M T A
N C r r N T O O O M M N M N W (D fD Cl M
C O N N V I� co (D N N o T N O N N m m N N M w
cl�W V lc�M N M N O N N M M M N N M M
N N N � � � N M T M fD N
} al
O r I� V (D W V V N N I� A
S
ut 0 C CO N M N T M N O N {y V N N fD A N N A M
� '- � N � V N N M fD —V I� C N N I� � � fD
N C U O V N M fD
d � � l c M
rc a
al0000voovoov0000vovoe
C co
N 9 N (D N O O CO (D N N (D CO (D V N N N N A
N (D (D O N M N M O V N N N (D M (D N N N M M M
d N V N N V V M V V V V V V N N M V (D fD V
awl
c
0
N > m M I� N M M V A N r fD r N r M V V A
C d (D N
V M O N N O N M N N V T W N M M fD
M N � W � (D A N (D � r (D (D N r A M
N p N ry
C C J N jp 6
XI
d > >
O
y d ate. J d M r V D) lO N M N M O (D N M It Izt IO I� N V
N N N fD A V (D r _ W V V N N A V
O 0 m N M V N Cl! M
J
w V (D O V fD r A fD O
(D M T N V I� M r A fD N
d I� O O M N T A N r W N r N V O N M fD M
I
V N M
w (D M O fD N N V T V V N N r N N V O O O A
I� (D A O N fD N N N M (D N N N N (D fD I� N
M V A V N T V fD V V T A A O
�
M N W I� A W N N V N N V O N N (D fD O O N M T V (D N M (D N N T M N Cl! N V M A N N T A N O
mI
I
I
I
I
IU
G
U U U d
� d
N
d
° E a m c E c+ ,� O E c+ O E
5 E E d o o f " O E
N UK N _
o CO) A o E co) ob E U f0 m 0 i A
Q fn C O N N N N N O. (6 O w N
ON CO a m N C 20 .J. C Q 0 mo N L O
> > U J w in A a � 3 ,, mb .0 d F o 0
O m a Y Y ~ m °' O Z d
o U) m A 0 o A F m A x um) iD A ° A c
0 o- a H H t m H t m 0 0 N 0 d A
O y YE Y Y 0 L X m Q a � m 'o m af0i m m pi
O w c
N
93I w`
O
c d o 0 0 0 0 0 0 0 0 o e o 0 0 0 0 0 0 0 0 0 0 0 o e o 0 0
N a C G1 O N r O N V r V N T N O T N M O V T O N N (D N (D
M N N Co Co N fD
a
o d
M M V N N N N V N N O N T T M I� O O V N fD V N V
(D V N N N
} ° Ia`
V V N M N N (D T M N I�
M (D
� CO d N N
rc a
aI o 000000000 oe o000000000000v000
C co (o M N N N
T D M M( V (D N N (D N M M N R co N
d N
c
x ry J M T I� N V T N V A N (D fD Cl! N M M (D
C
a N jp 6
N J U O N
y LL x M c c
W d >
m O V cl
T Cl! W -D M m Cl! N (D T M N I�
O O (D (D N N N N (O M M (D (D T fD N M V M M N N M (D
T N M N M M V N M N
M V
a a
J
V V M M r O M M T M O M O O V N N
N N T V O O M O I� Cl! N M M O N O � N I� N N M V M M M �
I
M M V T M T M M r N N r O r N M I� V M M V N M M V M M
T M M V O N M M M T M N r N N M M M M M M r N N
N N M M I� V T V T N N M A M N m M T M M N T M M M r r
M M N N O M M O N N O T N N M M N M I� ON M r T M M M M O
mI
I
I
I
I
I =_
I � c
N
Q
a C
O
N p O OE C 0N
C C C N N m O N (9
V N N ` O C' C N V
Cl] N N U UO`J N w J C VI N 01 ry C C
cl V c N N
�C Or imc � x � aE mm UpE ocdmp
co cl
ad �n Fmc
'O ¢] 05 F F p N o$ O N O O p N O� o$ O O N
0 o a °� >. m m m m m U `o U m fD a '. 0 > ~ c�i ...
a 6 L d N — L U L C O ¢ N > 'O T N T yOj C > N N pU N O O
d (Q O J S U LL O d d W cl M LL
dI > w x
13IQ F F f W
ON I
d o 0 0 o e o o e o o e o 0 0 o e o e e
N 9 c G1 (D N T N M T O r O O T O T r O N N M
� W O ? (D N M N M O (D T V O N (D M M V V M
a
o d
I� N N T V M M O N O N O N fD N N M M
W N N O O O O N Cl! W fD I�
W A N (D M N N M N N fD A
} O
a`
r N r O A (D O V V V (D fD N O
O N N N N V T V N O N N It (D A N N M
ut O N N M W
N `-' Cl! ID V fD M
rc a
al0000voovoov0000voe
c coM M O (D fD N O N M N O N O V N O A
N .Q N (D N I� O O M T I� N (D MID V N N fD
� N (D (D O N M T M A V (D fD N (D M (D N M M M
d N V N N V V (D V M V V V V N N M V V
c
awl
x ry J m
d p] M M I� N fD O V N N N fD M N r M V W M O
cc , (D M N N O I� M M N N N M W
C
N jp 6
N J U O N
y LL x M c c
W d >
r N r O A (D O V V V (D fD N N
A N N M fD
_-
V N d T M M N N M O fD N N O (D N V N N W W
I� M N `-' Cl! O V fD M M
a N tD V V N V
W M N N V N N A V (D O V fD N O
(D N � V M O M � Z A Cl! V T M
I
r M N V O N N O O A W M V (D A T N V N N V M A T H fD M
ml
I
I
I
IU
I c
N
m fD U) d c
° E
5 E c E d d o J p E
O
.-U C N C N N N C p ry
VI O COI N YI p C y Q N a �t.. C 0
U � � m a y y f � m U � �� � 'C5 2 � Z y �
m o m A o o A F m A = iD iD A c
m p n a m 2 F H t H t m d A
O C N -O
N
N
c d o 0 0 0 0 0 0 o e o e o 0 o e o 0 o e o a o 0
N 9 c G1 T N M N M T r A A N r N N T (D N M M N (D
� W O ? V N (D O O (D T N M A r V T fD N N T A O N N N
} 0 N
a
o d
N W V V T V
(D M N M V O fD
(q O N N D N r N V r A T
(D (D ID Cl! N r M mA M T N N N O
� O
N c d M N N
O
c
o. o 0 0 0 0 0 0 0 o e o v o 0 o v o 0 o v o a o 0
C co iI M V M N M T N A T V I� M N M r fD m N M
c 9 N N V N I� N O N N N r N V O r A V N M O fD M N N O O N O
ry J N N O T N O O I� M O M O N N O O N
� p] (D (D O O � N O V (D N A M W T A N I�
bCl N V M (D (D M M V M M O
j M N N V N T N N fD T
J V O N
LL N N N 6
N d O N
y J a M c c
N >
O D 0 c
(q(D (D ID Cl! N r M (D A M In � V Cl! N N O
� T r fD N r T A N N (D V r A T r
U N M M T O K O O N O O N T N N O O V O N M V O N O N O O N N
U W 0 O N (D N mI� N N N T V M A N M N N N
j m M V NO NO N N r N (D T (D N M O M N N
N N N r M N O M N N N I� O O O O
I
d
C C
d U U U 00 N
N (n U) N c
> 5 �` m E ° E O °' m O
m w J so 0
2 m
w m m 0 0 c c o c o m c m c m x 0 0 0 d E w 0 J w UM .� 10 .0 F 3 w d F 0
U O w 'u O a� (� C a U a in in d f d U E 2 d
O LL N O N N C O Oco
0 m X X yp LL C C N N O N O O N N N d N N N o
O C K C m T F 8 0 N LL 'O ? LL d F F F L F
Q a d OI C d _ L N N N VI L_ 7
0 7
L N N L C ¢ 'O O
N U N m LL (n D O - (J LL O O w Q_ = O d J J a a a a 0 = O O
K N m %
OIQ F F f W
" N I
d e e
o c o a
W o
m �
A d m v a
a
o d
� O N Cl Cl
N A
r C C th O N
} al
fD fD N
O N fD
O A N O
N c0 N M tD V
rc � a`
c
d e e
a
d co o a
U N Cl V
d N N N
a � l
rc
ry j C6 N W
> N M N Cl
re a m o 0
9C:T ry
J U p t2 ry c
LL N N N 6
y J a M c c
d a J w m K J � N AO N th
N
U A x `O O m o vi
U W 0
N N
N fD V
Cl fD A
c A O
Cl Cl N
I
IN
I� fD N
O O N
N O A
W fD N
a m N
mI
I
I
I
I
IE
I �
a
c �
o �
IZ
� U
c c
O ° m
� U
N
c d o 0 o e o e e
T T N V
} O O
a
o d
N O N T r M N N N fD
� c c co co v v � v M aS aS
c
m m o
A d ri ri ri ri r � ri vi vi �
(D V N N N (D fD fD fD
N N a T A A
N N N N N fD
rc a �
c
d 9 o D r-� LO m m m m
E N O V m N V N N c
a
c 9 N M T I� A (D fD fD c
K 'o m m aT v v v
m ai o 0 0
c N O t2 U N A a
y d a M c C
y U M N N N T A N
N N N A
U N % N
a O O M M M I� O N r A A N
m co r m r M m m m M
}
N N M c N N N M
N N N N N N
M N N M M M
j (D T N N T W W W
co o co � m m m m
N N N a T N N N N
N N O V (D fD fD I�
A A
(D (D V T V O V V V N
O M M M T M c N N c V
m
y
C
N
0 E
d
C C N
N 0 U n ry
m d w
d O O O N C
J LL U N j N N . Z N
O m N F N N N ate. U
O C N m T C J N N O C N
r �
OW
A m ii a`
U N
N � O O O K O c
O Q F F f W f W
r
N
c d o 0 0 0 o e o 0 o e e
c a C G7 M M N O T c M V O
W O ? m (D N O N (D T O N N
T (D (D O M V M N T
a
o d
N O O O M (D V N T A N O O O A
N a N N N N N N V O M O M O V V V
N N co co N M O V N V M O O V
d N N N N
} al
(D O O V
N N M O O O O N M O O O
O (D (D T N N N O O N N M
C N
O_ W N N N (D T N O
(D O O V
rc a
a I o 0 0 0 0 o e o 0 o e e
c N o m m o v m N r O O O
CO V N fD fD
E N O V N M O (D M (D T N N
d N O V V N N V N V N V V V
a
j m I N N N O M I� A O O M M M fD
c a N O N O N M N N M fD fD I�
ry J O V N N O O (D N V M M N
V N V N N (D M M fD
N T W V (D N W W
a a m m
a N c
c d o d
a
C LL O N N %
y j a J d N N N N M O O N O N M O O c
(D T Cl! N M O O N N
� N U Intl T T N r T N V N N V V T A A N
> W N y0 M M r (D N O c N O 0 0 O M
' I
T CO N M N M N (D (D N N A
T O N N (D N fD_ fD_ O
d (D T T (D W V M M N
j V M OM T W T V M N A M
I
N N (D V V N V (D V V N N M
M M N (D O V W O O N fD fD
M fD N r r A A A
mI
I
I
I
I
I
I
U O
N
m N N OO N N c
M c m 0 N S C N > D O c N
O O C "O OI OI N ESP
Q O. L N J L N O O. N 1 'Q L L_ L_ % m
,�? A m LL S U 2 z 0 m Q a 0 0 W c
K N > O O O % O c
93 Q F F f W f W
N
c d o 0 0 0 0 o e o 0 0 0 o e e
c 9 C G7 N M r O O b b N O b V V
M I� A
N O Q) N O O fD N V O V O M M
U N V
} O O
a
o d
N O M M O M r (D M O O T N T V T V V M
T T m N V m O N (D O (D fD O (D T T M N N N N N O O I� N N N O V V fD
W LD cD co m m m m in N m m m m
N N N N
d V N N N V V
} al
N N N O V M O M M N N N O M O O M
O T mT mN N M Cl! T (D N - A M
C M N (D N T N O T W V V N A
ut O N I� r O N M r A N m m M N N N
N T T A V O Cl! M� A A O
rc a
a I o 0 0 0 0 0 o e o 0 0 0 o e e
C N O (D N M O (D A N N (D N ID A A
N 9 O M O N N O O N N O O O M M
d N O V N m M N N fD M M N N N N N
� I
C 9 V N N N T M O (D V N O (D A A M
LL N O N U N jp 6
T T T (D T (D N N M Cl! T (D N I� A M
3 W O m m N N N N N T T fD V O Cl! M T W W A
N
' I
N O N T Cl! N COw M N M M
I
V M M W
T T O N N O V M N N N O O A A M
T T O N T T N CO M M
V V O N (D N O T M M V M
mI
I
I
I
I
I
I
N �
T � m
m `O' N U N
o
(n
o � m o m m w
d d d d w o O o
O LL N i O O C Y Y Y y ry
OI N N m d >O >O >O d d U
C C 6] p N N N LL C C N > > > O C
O p C "O C
a O. L N J U L O L O. N 7 'Q L L L L_ L_ % m
N 'V N mLL J - U Z O O w Q N a a' a' O O W c
N 7 O O O % O C
93 Q F F f W f W
O
c d o 0 o e o e e
c a C G7 (D V M N N N
N N N fD M M M
N N m r r r V N M M
} O O
a
o d
ry m m m m v a v m m m M
rva m m m r r M
M C6 v v v N
c
N N N M
N I0 N N r A A
O T N N M_ O O O N
r r T A A I�
M N N Cl! N N
rc a
aI o 00o e oe e
d 9 o v m o m m m m
d N O M M M O V V V
� I
j m N N r A V V V M
ry J O M M M (D fD fD fD
> m H M V V V V V W
a s M N T W T W W O
a
C O c
J N O N d
LL N m r N m o 0 N r C A A
m 0 0 0
K O O N N N M r M T A A N
(D (D O M N V Cl! N N I�
m m cp m m m m m
O N D c N N N O
V I� N N N fD
d N N N M T W W M
c N O M Cal N N N O
' I
I
N N O V V fD N M M N
I� r O M M N (D fD fD
N N O Cl! N
M M I� N N M (D fD fD M
(D (D N N V O O O fD
p N N N M co M M N
mI � �
I
I
I
O
U G
U
E �
U N O
C C N U
m N VI
N U ry C
O Q F F f W f W
N
c c d o 0 0 0 0 o e o 0 0 0 0 o e e
N C C G7 N V N (D O N N (D N N N O V N N
(D I� T r O N fD fD
U N N
} O O
a
o d
N O N N (D O (D V V T T N N O T T M M M
N a Io r r M O (D V M 6 N T N N V N N fD
N � C N N M I� M m N V M O fD N T H I� M M V
c O N O N O (p N M
M CO T (D M M O
N T N M T c N T O V N N V
CO (D T N fD fD fD
rc a
a o 0 0 0 0 0 o e o 0 0 0 0 o e
C co
N 9 O M V (D O O (D fD M M T M O N M M
d N O (D V V N O N fD M V V V O V V
c
Iz O M N M O M M A
(D O M r A N N M (D O fD fD A
U ry J M N (D I� M N M (D M T O O A A O
N
c N � IN N O.
y t a M c C
N N N M N M T N N T O V N N A
(D N O M
(D T N fD fD V
U N
N
' I
N
N N
I
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 M O Im AA V V V T V I� M T M N N M O A V
m r r O N N N V N N V V T (D A A N
mI
I
I
I
I
I
IN d
O
Cl] N
� i
N O C N C C YI U N LL Q F d YI
LL o y „ =
. m N X N 0 C C - N N YI >U N N N 'Q c
c 'a 6] F O N LL N N N N > O C N
O O OI 21 (0.� (Cp
N 7 L C U � L_ L_ X
N 6] LL S U O O Q C LL S LL a O O W C
N U N
0 co
N > O O O X O c
0 Q F F f W f W
M
c c d o o e o 0 0 0 o e e
c J cO G7 N N fD M T N N N N
W ? I� r fD T r T N N N N
N N m T T A M N N O T M M
} O O
a
o d
N W r r T T fD N r N r N N N V
C O O O V N O M O V V fD
c O
A A N
� d N
} ° Ia`
O M CO M V N M (D N N N
0 O
'N c d I� r A V tD tD
rc � a`
a o 0oe o000oe
c coo W W N ao W ae ae
d o o CO CO v COM m v N N
a
ry J I� r A N N N N r fD fD M
d N N N V N T M T W W V
N W N N N W
c
@
N a
c � o x
y LL a M c C
d d > >
`o
N N W
0x O
C W 0 O
N N N N N N N W W N
I
I� r W O Co N N T W W O
m m r r v o o m W co a W W W m m W v in co m in o o �
J N
I
I
I
I
I
N
0 Q CO fn
N j E N
m N J U o U U U C
O N C C C N
U J U J d N E
J LLo
O O N N N E
O C
O 0 C "O d N aJ. E
0 o m m o x m
c � � �
U N
N > co W
Q O O O x O c
O F F f W f W
R55JCO21 City of Kent 7/22/2014 72.46:50
Fiscal Year: 14 Period: 6 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 40,278,108- 30,764,202.78- 203,691.31- 30,967,894.09- 9,310,213.91- 76.89
Charges for Services 72,963- 102,002.18- 536.84- 102,539.02- 29,576.02 140.54
Miscellaneous Revenues 25,198,785- 16,972,605.02- 176,900.60- 17,149,505.62- 8,049,279.38- 68.06
Non Revenues 10,457,804- 10,482,432.31- 10,482,432.31- 24,628.31 100.24
Other Financing Sources 25,855,591- 26,278,410.80- 118,873.63- 26,397,284.43- 541,693.43 102.10
Operating Transfers In 17,069,329- 10,826,626.64- 10,826,626.64- 6,242,702.36- 63.43
Total Available Resources 118,942,769- 95,436,468.51- 500,002.38- 95,936,470.89- 23,006,298.11- 80.66
Unallocated Street Projects 15,783 41,096.00 41,096.00 25,313.00- 260.38
Traffic Calming Projects 25,080.39 25,080.39 25,080.39-
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 80,000 871.89 871.89 79,128.11 1.09
228th St Bike Lane Connection 727,500 48,017.91 48,017.91 679,482.09 6.60
Pedestrian Walkways 366,903 416,108.32 416,108.32 49,205.32- 113.41
Kent-Kangley Pedestrian Improv 414,997 85,711.09 8,426.08 94,137.17 320,859.83 22.68
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 63,547.49 147,181.56 87,181.56- 245.30
Asphalt Overlays2009 5,946,473 1,246,815.16 470.87- 1,246,344.29 4,700,128.71 20.96
B&O Street Capital 2,684,200 1,222,852.19 364,773.54 1,587,625.73 1,096,574.27 59.15
Street Overlay&Misc Capital 246,626 52,951.09 15,863.14- 37,087.95 209,538.05 15.04
Sidewalk Renovations 2008 1,799,316 1,495,636.62 1,495,636.62 303,679.38 83.12
Kent Station 3,693,318 3,989,621.32 3,989,621.32 296,303.32- 108.02
Downtown ITS Improvements 4,779,960 4,967,276.42 4,967,276.42 187,316.42- 103.92
84th Avenue Rehabilitation 7,379,096 7,028,877.80 957.68 7,029,835.48 349,260.52 95.27
Lincoln Ave/Smith St Improv 867,017 870,966.43 28.60 870,995.03 3,978.03- 100.46
256th Street- 116th to 132nd 58,000 58,000.00
BNSF Grade Separation 19,877,044 19,770,415.45 6,909.05 19,777,324.50 99,719.50 99.50
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 2,623,151.56 863,922.12 3,487,073.68 1,612,926.32 68.37
212th UPRR/BN Grade Separation 116,972 17,903.64 10,243.52 28,147.16 88,824.84 24.06
LID 353 224th-228th Corridor 30,861,440 32,226,251.96 5,641.75 32,231,893.71 1,370,453.71- 104.44
224th-228th (EVH-88th) 11,749,340 1,947,018.79 62,194.09 2,009,212.88 9,740,127.12 17.10
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 6,612.38 1,598,584.42 1,943,784.58 45.13
72nd Ave Imps(S.196th-200th) 112,242 123,582.34 12,075.20 135,657.54 23,415.54- 120.86
R55JCO21 City of Kent 7/22/2014 7346:50
Fiscal Year: 14 Period: 6 Street Capital Projects Fund Page - 2
Budget Prior Years Fiscal YTD Prj to Date Variance %
Central Av(Willis-Green River) 300,000 5,491.95 5,491.95 294,508.05 1.83
224th-228th (88th-94th) 5,000,000 1,990.48 1,990.48 4,998,009.52 .04
Total Expenditures 118,942,769 89,823,558.08 1,478,036.80 91,301,594.88 27,641,174.12 76.76
Ending Balance 5 612 910.43- 978 034.42 4 634 876.01-
R55JCO21 City of Kent 7/22/2014 74.47:30
Fiscal Year: 14 Period: 6 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- 244,158.94- 3,646,372.42- 562,666.58- 86.63
Charges for Services 44- 43.84- 43.84- .16- 99.64
Miscellaneous Revenues 1,584,547- 1,597,323.94- 121,603.09- 1,718,927.03- 134,380.03 108.48
Operating Transfers In 7,129,009- 5,021,135.35- 27,875.00- 5,049,010.35- 2,079,998.65- 70.82
Total Available Resources 12,943,646- 10,041,722.43- 393,637.03- 10,435,359.46- 2,508,286.54- 80.62
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 50,169.46 178,781.79 826,402.21 17.79
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 15,599.14 19,599.14 1,280,400.86 1.51
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 12,453.81 483,346.13 31,526.87 93.88
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 12,702.52 223,168.79 10,791.79- 105.08
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 1,664,724 856,681.56 121,505.40 978,186.96 686,537.04 58.76
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 28,639.88 86,974.90 33,025.10 72.48
Urban Forestry Plan 445,391 355,273.19 37,083.81 392,357.00 53,034.00 88.09
Community Parks Reinv. Program 177,159 177,159.00
Parks Land Acquisition 2,817,026 1,859,270.16 37,132.07 1,896,402.23 920,623.77 67.32
Senior Center Memorial Gift 103,749 103,749.00
Green Tree Park Renovation 117,225 117,225.00
King County Levy 2014-2019 236,707 236,707.00
Urban Forestry-Other 448.30 448.30 448.30-
Total Expenditures 12,943,646 7,276,056.07 356,593.12 7,632,649.19 5,310,996.81 58.97
Ending Balance 2 765 666.36- 37 043.91- 2 802 710.27-
R55JCO21 City of Kent 7/22/2014 7547:58
Fiscal Year: 14 Period: 6 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- 86.32- 180,388.89- 180,388.89
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- 9,218,860.34- 118,338,211.25- 4,123,836.94 103.61
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- 2 668.13- 201 571.02-
R55JCO21 City of Kent 7/22/2014 7648:20
Fiscal Year: 14 Period: 6 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- 266,168.57- 10,623,881.16- 908,488.84- 92.12
Total Available Resources 11,533,653- 10,358,996.01- 266,168.57- 10,625,164.58- 908,488.42- 92.12
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 17,751.52 2,620,600.74 936,872.26 73.66
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 8,658.00 277,664.25 157,664.25- 231.39
Laptop 6,756.59 6,756.59 6,756.59-
Monitors 38,000 35,585.32 35,585.32 2,414.68 93.65
Blades/Servers 55,500 29,999.12 8,326.05 38,325.17 17,174.83 69.05
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 35,645.02 35,645.02 2,742.98 92.85
Tech Services-Security 51,450 51,450.00
Storage- Enterprise 189,050 50,043.47 33,571.98 83,615.45 105,434.55 44.23
CH Service Center Renovation 202,000 78,335.13 78,335.13 123,664.87 38.78
Telephony 323,200 429,762.10 32,756.40 462,518.50 139,318.50- 143.11
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 93,024.68 9,723,400.28 1,810,252.72 84.30
Ending Balance 728620.41- 173143.89- 901764.30-
R55JCO21 City of Kent 7/22/2014 77.48:46
Fiscal Year: 14 Period: 6 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 6,964.20 7,608,401.91 26,862.09 99.65
Security Camera Software Upgrd 40,000 40,000.00
Parks Maintenance Renovation 35,000 465.00 22,127.46 22,592.46 12,407.54 64.55
Total Expenditures 8,877,922 7,687,376.14 29,091.66 7,716,467.80 1,161,454.20 86.92
Ending Balance 1 190 545.87- 29 091.66 1 161 454.21-
R55JCO21 City of Kent 7/22/2014 7849:09
Fiscal Year: 14 Period: 6 Water Fund Page - 1
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 193,927- 193,926.30- 193,926.30- .70- 100.00
Intergovernmental 520,271- 520,270.76- 520,270.76- .24- 100.00
Charges for Services 1,764- 3,987.21- 3,987.21- 2,223.21 226.03
Miscellaneous Revenues 771,649- 2,929,976.10- 5,706.95- 2,935,683.05- 2,164,034.41 380.44
Non Revenues 42,616,848- 42,616,847.61- 42,616,847.61- .08 100.00
Other Financing Sources 2,500,903.04- 2,500,903.04- 2,500,903.04
Operating Transfers In 42,365,390- 39,363,789.69- 838,124.00- 40,201,913.69- 2,163,476.31- 94.89
Total Available Resources 86,469,848- 88,129,700.71- 843,830.95- 88,973,531.66- 2,503,683.49 102.90
Seismic Vulnerability Assess 752,158 752,570.88 752,570.88 412.88- 100.05
Water Comp Plan Update 2007 681,288 681,287.52 681,287.52 .48 100.00
Water Conservation Plan 475,193 493,435.93 703.00 494,138.93 18,945.93- 103.99
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 40,822.24 253,438.53 681,561.47 27.11
Guiberson Reservoir Repair 3,678,847 179,523.77 399.84 179,923.61 3,498,923.39 4.89
Tacoma Intertie 45,152,355 41,402,272.76 2,085,994.29 43,488,267.05 1,664,087.59 96.31
Transmission Easements 102,534 5,572.55 5,572.55 96,961.45 5.43
Seismic System Controls 78,783 78,783.00
Corrosion Control 2,740,623 2,740,625.65 2,740,625.65 2.65- 100.00
Pump Station#3 Replacement 2,008,534 108,751.41 108,751.41 1,899,782.59 5.41
Kent Springs Source Upgrade 627,779 319,284.46 319,284.46 308,494.07 50.86
Kent Springs Trans Main Repair 506,528 8,601.49 94.52 8,696.01 497,831.99 1.72
277th Transmission Main 50,000 50,000.00
Misc Water Improvements 5,640,752 5,070,159.02 56,546.49 5,126,705.51 514,046.49 90.89
Additional Water Source Dev 1,470,476 1,056,022.10 1,056,022.10 414,453.90 71.81
Well Head Protection 779,627 179,657.18 179,657.18 599,969.82 23.04
Security Improvement per VA 92,362 17,730.21 7,299.61 25,029.82 67,332.18 27.10
East Hill Pressure Zone 4,703,686 1,493,649.18 406,392.43 1,900,041.61 2,803,644.39 40.39
Impoundment Reservoir 2,126,362 2,126,361.78 16.92 2,126,378.70 16.70- 100.00
West Hill Reservoir 50,000 50,000.00
Reservoir Recoding/Scope 200,000 200,000.00
East Hill Reservoir 4,926,262 4,926,411.41 4,926,411.41 149.41- 100.00
East Hill Well Generator 735,000 625,413.17 7,177.83 632,591.00 102,409.00 86.07
Clark Springs Sourcelmprvmnts 37,419 42,003.53 42,003.53 4,584.53- 112.25
Landsburg Mine 675,016 333,602.16 6,625.54 340,227.70 334,788.30 50.40
Clark Springs HCP 237,722 221,235.25 204.09 221,439.34 16,282.66 93.15
Hydrant Replacement 2005 128,304 53,304.12 21,698.22 75,002.34 53,301.66 58.46
Large Meter/Vault Replace 2008 256,886 156,886.05 26,543.10 183,429.15 73,456.85 71.40
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
R55JCO21 City of Kent 7/22/2014 7949:09
Fiscal Year: 14 Period: 6 Water Fund Page - 2
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Lower East Hill Improvements 475,338 475,510.59 475,510.59 172.59- 100.04
Total Expenditures 86,469,848 66,141,646.86 2,844,623.05 68,986,269.91 17,483,578.26 79.78
Ending Balance 21 988 053.85- 2 00 7792.10 19 98 2261.75-
R55JCO21 City of Kent 7/22/2014 8049:33
Fiscal Year: 14 Period: 6 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- 136.98- 6,405.94- 6,405.94
Miscellaneous Revenues 727,975- 808,353.25- 5,260.72- 813,613.97- 85,638.97 111.76
Non Revenues 12,262,268- 12,262,267.80- 12,262,267.80- .20- 100.00
Other Financing Sources 1,500,000- 1,500,000.00- 1,500,000.00- 100.00
Operating Transfers In 52,615,988- 46,407,572.21- 198,500.00- 46,606,072.21- 6,009,915.79- 88.58
Total Available Resources 105,107,499- 79,451,220.06- 1,098,939.86- 80,550,159.92- 24,557,339.08- 76.64
NPDES Permit 3,717,335 2,864,869.50 102,786.26 2,967,655.76 749,679.24 79.83
Low Imp Dev, Porous Concrete 23,111.48 23,111.48 23,111.48-
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 1,655,940.07 342,776.73 1,998,716.80 131,283.20 93.84
Citywide Stm Pipe/Culvert Mtc 4,100,000 3,957,226.20 280.63 3,957,506.83 142,493.17 96.52
S. 228th Drainage Bypass 7,450,000 6,318,023.89 72,531.26 6,390,555.15 1,059,444.85 85.78
Mill Ck/James St. Pump Station 5,631,897 4,392,628.05 76,348.74 4,468,976.79 1,162,920.21 79.35
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 1,000,000 137,469.28 137,469.28 862,530.72 13.75
Scenic Hill Drainage Impts 50,000 50,000.00
Johnson Creek 700,000 593,417.28 332.60 593,749.88 106,250.12 84.82
Earthworks Overlays 1,196,621 1,181,100.80 1,181,100.80 15,520.20 98.70
Lake Fenwick Restoration 2009 20,895 22,936.18 22,936.18 2,041.18- 109.77
256th Flume 510,000 439,796.93 439,796.93 70,203.07 86.23
Lake Meridian Outlet 2,718,065 2,746,326.72 221.73 2,746,548.45 28,483.45- 101.05
Upper Meridian Valley Creek 80,594 80,593.68 80,593.68 .32 100.00
81stAv So Storm Drainage Impr 150,000 129,958.12 129,958.12 20,041.88 86.64
Surface Water Manual 87,955 87,954.67 87,954.67 .33 100.00
Mill Creek @ James-Fld Protect 600,000 469,654.38 325.91 469,980.29 130,019.71 78.33
Riverview Park 2,390,000 2,275,831.63 25,772.47 2,301,604.10 88,395.90 96.30
Downey Farmstead 550,000 487,370.70 13,877.07 501,247.77 48,752.23 91.14
Bauer Property 310,000 149,914.94 7,680.51 157,595.45 152,404.55 50.84
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 12,979,729.79 233,383.15 13,213,112.94 916,304.06 93.51
Upper Russell Road Levee Impr. 3,853,121 2,296,510.29 153,276.91 2,449,787.20 1,403,333.80 63.58
Lower Russell Rd Levee-S231st 1,850,000 1,052,953.31 45,380.07 1,098,333.38 751,666.62 59.37
Lowest Russell Rd-Van Dorens 790,000 196,860.12 42,638.73 239,498.85 550,501.15 30.32
Boeing Levee Improvements 4,190,000 3,585,083.51 99,995.58 3,685,079.09 504,920.91 87.95
Briscoe Levee Improvements 12,940,000 1,999,913.82 1,990,641.57 3,990,555.39 8,949,444.61 30.84
Desimone Levee Improvements 6,900,000 596,418.94 146,598.87 743,017.81 6,156,982.19 10.77
R55JCO21 City of Kent 7/22/2014 81:49:33
Fiscal Year: 14 Period: 6 Sewerage Fund Page - 2
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Green River Sandbag Removal 193,541 777,079.87 2,997.57 780,077.44 586,536.44- 403.06
County Road 8 500,000 12,855.52 30,476.05 43,331.57 456,668.43 8.67
Valley Channel Rehabilitation 500,000 63,552.78 63,552.78 436,447.22 12.71
Misc Drainage 2008 2,056,397 1,672,975.00 6,082.21 1,679,057.21 377,339.79 81.65
Drainage Infractructure Improv 473,379 463,248.62 463,248.62 10,130.38 97.86
Downtown ITS Improvements 158,406 158,406.09 158,406.09 .09- 100.00
Lincoln Ave/Smith St Improv 41,444 41,443.50 41,443.50 .50 100.00
BNSF Grade Separation 993,000 434,964.00 434,964.00 558,036.00 43.80
256thlmps(KentKangley-116th) 211,821.35 333,254.35 545,075.70 545,075.70-
224th-228th Corridor 2,004,580 1,516,197.43 12,926.51 1,529,123.94 475,456.06 76.28
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 5,227.75 279,358.28 4,314.28- 101.57
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 4,741.13 5,997,133.54 570,576.46 91.31
256thlmps(KentKangley-116th) 100,000 8,173.08- 28,028.06 19,854.98 80,145.02 19.85
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 105,107,499 68,462,968.55 4,079,914.35 72,542,882.90 32,564,616.10 69.02
Ending Balance 10 988 251.51- 298097449 8 007 277.02-
•
KEN T
WASH NOTON
Operations Committee Agenda
Councilmembers: Bill Boyce * Dana Ralph * Les Thomas, Chair
August 5, 2014
4:00 p.m.
Item Description Action Speaker Time Page
1. Approval of Minutes dated July 1, 2014. YES 1
2. Approval of Check Summary YES
Reports 6/16/2014 through 6/30/2014
And 7/1/2014 through 7/15/2014.
3. Consolidating Budget Adjustment YES Aaron BeMiller 5 Min 5
Ordinance for Adjustments Between
April 1, 2014 and June 30, 2014.
4. June Financial Summary Packet NO Aaron BeMiller 5 Min 11
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
July 1, 2014
Committee Members Present: Les Thomas, Chair, Bill Boyce and Dana Ralph.
The meeting was called to order by L. Thomas at 4:01 p.m.
1. APPROVAL OF MINUTES DATED JUNE 3, 2014.
D. Ralph moved to approve the Operations Committee minutes dated June 3, 2014. B.
Boyce seconded the motion, which passed 3-0.
2. APPROVAL OF CHECK SUMMARY REPORTS DATED 5/16/2014 THROUGH
5/31/2014 AND 6/1/2014 THROUGH 6/15/2014.
B. Boyce moved to approve the check summary reports dated 5/16/2014 through
5/31/2014 and 6/1/2014 through 6/15/2014. D. Ralph seconded the motion and it passed
3-0.
3. TEMPORARY (TERM LIMITED) STAFF-AUTHORIZE.
T. LaPorte requested the committee members to approve the positions for maintenance workers, an
inspector, and a commute trip reduction coordinator on a term limited basis. He explained that
hiring term limited maintenance workers will help control the cost of the projects. The term limited
option would help attract better candidates and this cost is already in the budget for sidewalks.
T. LaPorte also mentioned that ECD is having an incredibly busy year. So there is a higher need for
inspectors. We already have two open positions and they will be filled in a month. The city is having
a hard time retaining inspectors and a senior inspector announced that he is retiring in two years.
So Mr. LaPorte requested the committee members to consider approving a term limited position for
the inspector.
M. Whitman explained the Commute Trip Reduction program and said that the City has been doing
bare minimum per the requirements of the program. She wants the council to approve the part-
time position for the Commute Trip Reduction Coordinator. The position will be fully funded for next
2 years with the grant money.
D. Ralph moved to authorize the Public Works Department to hire term-limited
employees in three areas, a term-limited, full time inspector (NR35) for a period of
two years or less to be funded out of permit revenue allocated to Public Works and
establishing the budget for same; four term limited maintenance workers ( two
MW 2's; one MW 3 and one MW 4) to work on sidewalk or walking path projects;
and a term limited commute trip reduction coordinator position, NR32, temporary
to full time, to be paid for out of grant funds allocated for this purpose. B. Boyce
seconded the motion, which passed 3-0 with reservations.
B. Boyce would like a progress check in 3-6 months to see what positions are filled and how
it is going.
2
Operations Committee Minutes
July 1, 2014
Page: 2
4. NEIGHBORHOOD COUNCIL MATCHING GRANT COMMUNICATION BUDGET.
T. Brubaker requested that the committee members approve funding for the neighborhood
programs. T. Azzola, Neighborhood Program Coordinator is requesting for $5,800 as the matching
grant for the neighborhood councils to continue publishing the newsletters.
B. Boyce mentioned that we should add this to the budget for the next biennium.
B. Boyce moved to authorize the council to approve an amount of $5,800 for the
Neighborhood Program Matching Grant Communication budget which supports
recognized Neighborhood Councils in their communication efforts. D. Ralph
seconded them motion and it passed 3-0.
S. 2014 MID-YEAR BUDGET ADJUSTMENT- ECONOMIC & COMMUNITY
DEVELOPMENT.
B. Wolters communicated that ECD is having the busiest year with permit requests. Before
recession, his department had 54 FfE and now they have 39 FfEs. So his employees have been
working overtime to deliver timely review of the permits. He mentioned that permits are currently
6-8 weeks behind on their 9 week timeline. And it will only get worse if he does not take any
action. So he is requesting the committee members to approve one full-time Development Engineer
position and several other positions in the ECD department as temporary help.
B. Boyce moved to recommend Council to authorize a mid-year adjustment to the
2014 budget in the Economic & Community Development Department for
$169,064.68. D. Ralph seconded them motion and it passed 3-0.
6. BUDGET REQUEST ELECTRONIC MONITORING EQUPMENT LEASING.
K. Thomas explained that WASPC failed to the bill the city for past 8 years for their services.
WASPC provides electronic home monitoring equipment for use by the Kent Corrections
Facility for a fee. The amount was $312,000 before negotiations but after negotiating, The
city was successful with reducing the total amount owed to $237,535.
D. Ralph moved to recommend Council approve the budget in an amount not to
exceed $237,535 for electronic monitoring equipment lease payments for
December 2013 and prior. B. Boyce seconded them motion and it passed 3-0.
7. PUBLIC SAFETY BOND ORDINANCE — AUTHORIZE
T. Brubaker introduced the Public Safety Bond Ordinance. He said that the current police
station formerly was a Kent Public Library. The police force has grown over years and the
current building is cramped. Chief Thomas mentioned that his department needs more
room to train the officers in real life situations.
Committee chair Thomas asked how this bond will be promoted and if there is enough
time to raise awareness. Chief Thomas answered there is a committee that will form and
campaign for the bond.
3
Operations Committee Minutes
July 1, 2014
Page: 3
B. Boyce moved to adopt an ordinance providing for an election to authorize the
City to issue general obligation bonds not to exceed $34,000,000 to construct
and equip a new police headquarters and related training facilities, and to levy
excess property taxes to pay the bonds. D. Ralph seconded them motion and it
passed 3-0.
S. APRIL FINANCIAL REPORT (INFORMATION ONLY).
P. Barry informed that the city financials are in good shape. We are 1.3% over budget in
revenues.
The meeting was adjourned at 5:09 p.m. by L. Thomas.
Satwinder Kaur
Operations Committee Secretary
4
This page intentionally left blank
5
FINANCE
Aaron BeMiller Director
Phone:253-856-5260
K E N T Fax: 253-856-6255
W A s H I N G 7 o N Address: 220 Fourth Avenue S.
Kent,WA. 98032-5895
DATE: August 5, 2014
TO: Kent City Council Operations Committee
FROM: Aaron BeMiller, Finance Director
THROUGH: Tom Brubaker, Interim Chief Administrative Officer
SUBJECT: Consolidating Budget Adjustment Ordinance for Adjustments Between
April 1, 2014 and June 30, 2014
MOTION: I move to recommend Council approve the consolidating budget
adjustment ordinance for adjustments made between April 1, 2014 and
June 30, 2014 reflecting an overall budget increase of $1,670,964.
SUMMARY: Authorization is requested to approve the technical gross budget
adjustment ordinance reflecting an overall budget increase of $1,670,964 for
budget adjustments made between April 1, 2014 and June 30, 2014.
An overall increase of $1,659,179 was previously approved by Council. Included in
this amount is a $727,500 grant from the Washington State Department of
Commerce for the Kent Interurban Trail Connector Project, $236,707 for
Proposition 1 Parks Levy funds, and $213,280 for a federal grant for the Kent
Regional Trails Connector Project.
The remaining amount not yet approved by Council is an overall increase of
$11,785 and is comprised of the following four grants: WESTAF ($2,500), WASPC
($4,500), Distracted Driving Enforcement Grant ($2,785) and a Keep America
Beautiful Grant ($2,000).
BUDGET IMPACT: These expenditures are funded by grants or other new
revenues, except $20,000 for ECD overtime which will come from fund balance in
the General Fund.
BACKGROUND:
Kent Council Operations Committee Consolidating Budget Adjustment
6
This page intentionally left blank
7
ORDINANCE NO.
AN ORDINANCE of the City Council of the
City of Kent, Washington, approving the
consolidating budget adjustments made between
April 1, 2014 and June 30, 2014 reflecting an
overall budget increase of $1,670.964.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT,
WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS:
ORDINANCE
SECTION 1. — Budget Adjustments. The 2014 budget is amended
to include budget fund adjustments for the second quarter of 2014 from
April 1, 2014 through June 30, 2014, as summarized and set forth in
Exhibit "A," which is attached and incorporated into this ordinance. Except
as amended by this Ordinance, all terms & provisions of the 2013-2014
biennial budget Ordinance No. 4067, as amended by Ordinance Nos. 4099,
4110, and 4113 shall remain unchanged.
SECTION 2. — Severability. If any one or more section, subsection,
or sentence of this ordinance is held to be unconstitutional or invalid, such
decision shall not affect the validity of the remaining portion of this
ordinance and that remaining portion shall maintain its full force and
effect.
8
SECTION 3, — Corrections by City Clerk or Code Reviser. Upon
approval of the City Attorney, the City Clerk and the code reviser are
authorized to make necessary corrections to this ordinance, including the
correction of clerical errors; ordinance, section, or subsection numbering;
or references to other local, state or federal laws, codes, rules, or
regulations.
SECTION 4, — Effective Date. This ordinance shall take effect and
be in force five (5) days from and after its passage and publication, as
provided by law.
SUZETTE COOKE, MAYOR
ATTEST:
RONALD F. MOORE, CITY CLERK
APPROVED AS TO FORM:
TOM BRUBAKER, CITY ATTORNEY
PASSED: day of 2014.
APPROVED: day of 2014.
PUBLISHED: day of 2014.
I hereby certify that this is a true copy of Ordinance No.
passed by the City Council of the City of Kent, Washington, and approved
by the Mayor of the City of Kent as hereon indicated.
(SEAL)
RONALD F. MOORE, CITY CLERK
P:\Civil\Ordinance\BudgetAdjustr ent S wnd Quarter 2014.docx
9
City of Kent
Budget Adjustment Ordinance
Adjustments April 1, 2014 to June 30, 2014
Exhibit A
Totai
Previously Approval Adjustment
Fund Title Approved Requested Ordinance
001 General Fund 56,286 2,500 58,786
110 Street Fund 213,280 - 213,280
160 Criminal Justice Fund 59,379 7,285 66,664
170 Environmental Fund 122,114 - 122,114
310 Street Capital Projects 763,913 763,913
320 Parks Capital Projects 306,543 - 306,543
440 Sewerage Operating 170,000 2,000 172,000
520 Central Services Fund (48,387) - (48,387)
540 Facilities Management Fund 16,051 - 16,051
Subtotal 1,659,179 11,785 1,670,964
10
Budget Adjustment Detail for Budget Changes
April 1, 2014 to June 30, 2014
Approval Not
Date or Previously Previously Total
Other Approved by Approved Adjustment
Fund Fund Council by Council Ordinance
001 -General Fund
Reallocation position-IT& Human Svc Fund 520 48,387 48,387
Reallocation position-Facilities &Human Svc Fund 540 (16,051) (16,051)
Increase ECD OT Budget 07/16/2013 20,000 20,000
WA St Arts Comm Proj Sup Grant 10/01/2013 3,950 3,950
WESTAF Grant 2,500 2,500
Total General Fund 56,286 2,500 58,786
110 -Street Fund
Regional Trails Connector Grant 3/18/2014 213,280 213,280
Total Street Fund 213,280 - 213,280
160 -Criminal Justice Fund
KC EMS Distracted Driver Grant 4/15/2014 7,000 7,000
JAG Grant for VNET Office Manager 5/20/2014 52,379 52,379
WASPC Traffic Equip Grant 4,500 4,500
Distracted Driving Enforcement Grant 2,785 2,785
Total Criminal Justice Fund 59,379 7,285 66,664
170 - Environmental Fund
KC Solid Waste R&R Grant 1/21/2014 89,835 89,835
Sea/KC Health Dept Grant 1/21/2014 32,279 32,279
Total Environmental Fund 122,114 - 122,114
310 -Street Capital Projects
Interurban Trail Connector Grant 1/21/2014 727,500 727,500
SEPA Mitigation SEPA2494 36,413 36,413
Total Street Capital Projects 763,913 - 763,913
320 - Parks Capital Projects
Fee-in-lieu to Community Parks 5/7/2013 15,750 15,750
KC Parks Property Tax Levy 4/1/2014 236,707 236,707
King Conservation District Grant 12/10/2013 54,086 54,086
Total Parks Capital Projects 306,543 - 306,543
440 -Sewerage Operating
Keep America Beautiful Grant 2,000 2,000
WSDOE Stormwater Cap Grant 11/5/2013 170,000 170,000
Total Sewerage Operating 170,000 2,000 172,000
520 -Central Services Fund
Reallocation position-IT& Human Svc Fund 001 (48,387) (48,387)
Total Central Services Fund (48,387) - (48,387)
540 - Facilities Management Fund
Reallocation position-Facilities &Human Svc Fund 001 16,051 16,051
Total Facilities Management Fund 16,051 - 16,051
Grand Total All Funds 1,659,179 11,785 1,670,964
11
City of Kent, Washington
Summary Financial Report
4^0
KEN T
WASH IN G T O N
As of June 30, 2014
12
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . 58
13
City Of Kent
Monthly Financial Summary
June 2014
General Fund Summary
Using information available through June, ending fund balance is estimated to
increase by $2.0 million and end the year at $11.1 million, which includes:
• General Fund reserves of $7.9 million, or 12.2%
• Contingency for Unanticipated Costs of $1.5 million
• $1.7 million restricted for annexation.
In addition, there is currently $424,000 in the Strategic Opportunities Fund.
Revenues
Overall revenues are currently coming in about $2.2 million, or 2.9% above budget.
Highlights include:
• Sales Tax and Utility Tax are trending about 1.8% above budget, for a
total of $840,000. Electric Utility Tax is running $125,000 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 $986,000 above budget, or 46.5%.
Expenditures
Expenditures in all categories, except Cost Allocations, are currently trending about
$1.6 million below budget, or 2.1%.
After reviewing our methodologies for allocating General Fund costs to other funds
and projects, we have made necessary updates to maintain the appropriateness of
the allocations. The budgetary impact of this accounting change will be discussed
in greater detail at the August 5th Operations Committee meeting.
14
General Fund Revenues
14,000,000
12,000,000
10,000,000
8,000,000
6,000,000
ia!a„ llOieo,
am,,,
4,000,000 D/i'r' - /, llll ��
111°
2,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual 13 Act
I14Ac[
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 4,028,318 4,583,096 6,001,633 12,637,574 5,770,140 5,127,177 4,543,328 3,817,076 6,124,579 11,804,536 5,172,566 5,895,434
14 Bud 3,970,834 4,394,258 6,338,086 12,806,719 6,402,074 5,386,758 4,027,753 3,502,911 5,562,430 12,512,930 5,132,998 5,068,064
14 Pct 4,806,171 4,872,050 6,226,128 11,990,500 7,286,212 5,755,176
+/- 835,337 477,792 (111,958) (816,219) 884,139 368,418
Put+/- 21.0% 10.9% -1.8% -6.4% 13.8% 6.8%
General Fund Revenues
80,000,000
70,000,000
60,000,000
50,000,000
40,000,000
30,000,000
20,000,000
10,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual '"'13AG
t14Ac[
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 4,028,318 8,611,414 14,613,048 27,250,622 33,020,762 38,147,939 42,691,267 46,508,343 52,632,922 64,437,459 69,610,025 75,505,459
14 Bud 3,970,834 8,365,092 14,703,178 27,509,897 33,911,971 39,298,729 43,326,482 46,829,393 52,391,823 64,904,754 70,037,751 75,105,815
14 Pct 4,806,171 9,678,221 15,904,350 27,894,849 35,181,061 40,936,237
+/- 835,337 1,313,129 1,201,172 384,952 1,269,091 1,637,509
Put+/- 21.0% 15.7% 8.2% 1.4% 3.7% 4.2%
15
General Fund Expenditures
8,000,000
7,000,000
6,000 000
ill/i am""n
,00
5,000,000 t /.
w
4,000,000
3,000,000
2,000,000
1,000,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual 0 13 Act
�14 Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 4,862,423 5,137,796 5,348,098 5,266,179 6,186,827 5,189,557 5,855,298 5,511,065 5,566,181 5,455,759 5,897,981 6,905,816
14 Bud 5,567,568 5,856,450 5,434,191 5,956,160 6,133,725 5,672,524 6,517,220 5,588,835 6,055,938 5,873,648 6,467,544 6,219,208
14 Pct 5,256,687 5,387,773 5,571,867 5,617,149 5,636,034 5,586,582
+/- (310,881) (468,677) 137,676 (339,011) (497,691) (85,942)
Put+/- -5.6% -8.0% 2.5% -5J% -8.1% -1.5%
General Fund Expenditures
80,000,000
70,000,000
60,000,000
50,000,000
v�
40,000,000
30,000,000 ..,.,T"'"A
20,000,000 ,>„
10,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual '"'13AG
t14Ac[
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 4,862,423 10,000,218 15,348,316 20,614,495 26,801,321 31,990,878 37,846,176 43,357,241 48,923,422 54,379,181 60,277,163 67,182,979
14 Bud 5,567,568 11,424,018 16,858,209 22,814,369 28,948,094 34,620,618 41,137,838 46,]26,6]3 52,782,610 58,656,258 65,123,803 71,343,011
14 Pct 5,256,687 10,644,460 16,216,327 21,833,476 27,469,510 33,056,092
+/- (310,881) (779,558) (641,882) (980,893) (1,478,584) (1,564,526)
Put+/- -5.6% -6.8% -3.8% -4.3% -5.1% -4.5%
1.6
Property Tax
9,000,000
8,000,000 AN,
4 %%�
7,000,0005,000,000
r� �j'4�
6,000,000
4,000,000
3,000,000
2,000,000 �1 Jt
1,000,000 l/aiv
0 1 1 fill ............. ..... .....Y/// I 2/h, I
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual 1.Aa
�14Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 273 147,736 523,185 7,848,577 1,902,916 85,481 37,836 60,671 438,048 7,642,281 1,284,485 154,270
14 Bud 0 155,234 551,270 7,908,281 1,966,449 79,415 39,129 92,629 395,829 7,652,784 1,571,234 115,565
14 Pct 822 152,555 872,375 7,185,077 2,407,918 199,531
+/- 822 (2,679) 321,104 (723,204) 441,469 120,117
Put+/- 0.0% -1J% 58.2% -9.1% 22.5% 151.3%
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
+/- 822 (1,857) 319,247 (403,957) 37,512 157,629
Put+/- 0.0% -1.2% 45.2% -4J% 0.4% 1.5%
17
Sales Tax
3,000,000
2,500,0002,000,000
n d�
k
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 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
+/- 179,053 199,034 (39,888) 174,289 235,507 34,672
put 16.4% 13.6% -1.6% 17.1% 19.4% 1.3%
i
Sales Tax
25,000,000
20,000,000 ,.,,�,
15,000,000
10,000,000
5,000,000
o
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual 13AG
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 1,244,395 2,815,260 5,166,393 6,295,530 7,632,382 9,702,462 11,099,383 12,499,998 15,153,157 16,508,310 17,930,307 20,687,615
14 Bud 1,094,236 2,561,077 5,092,468 6,108,859 7,322,055 9,932,366 11,081,506 12,320,196 15,031,027 16,210,850 17,476,156 20,234,460
14 Pct 1,273,289 2,939,164 5,430,667 6,621,347 8,070,051 10,715,034
+/- 179,053 378,087 338,199 512,488 747,996 782,668
pct 16.4% 14.8% 6.6% 8.4% 10.2% 7.9%
18
Utility Tax
2,500,000
2,000,000
�%�
1,500 000 �d ,nw
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
+/- (6,732) 93,133 12,140 53,710 (3,745) (210,422)
Pct+/- -0.3% 5.8% 0.8% 2.9% -0.3% -14.3%
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
+/- (6,732) 86,401 98,540 152,250 148,505 (61,916)
Pct+/- -0.3% 2.3% 1.9% 2.1% 1.7% -0.6%
19
Building Permits
800,000
700,000
600,000
5 00,000
400,000
300,000 11gn
200,000
.........'°°71k //�im .
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
+/- 45,967 (11,851) (34,124) (7,250) 429,688 (36,718)
Put+/- 30.2% J.4% -16.2% -2.9% 170.2% -13.6%
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
+/- 45,967 34,116 (8) (7,258) 422,430 385,712
Put+/- 30.2% 10.9% 0.0% -0.9% 41.3% 29.8%
20
Plan Check Fees
600,000
5 00,000
400,000
200,000 /OJ,���,,,
/�� 0//% 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
+/- 246,068 358,983 (25,938) 35,711 175,639 8,651
Put+/- 151.7% 177.0% -11.5% 14.9% 65.6% 3.1%
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
14 P t 181,841 743,605 944,129 1,218,960 1,662,463 1,952,710
+/- 19,624 378,607 352,669 388,379 564,018 572,670
Put+/- 12.1% 103.7% 59.6% 46.8% 51.3% 41.5%
Recreation Fees. 21 .
250,000
200,000i
150,000
100,000
�y.
50,000 �A i„ „��
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
+/- 25,267 5,074 14,026 (23,960) (12,921) 4,213
put 19.0% 16.9% 15.8% -11.4% -16.4% 8.4%
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
+/- 25,267 30,341 44,367 20,407 7,487 11,699
pct 19.0% 18.6% 17.6% 4.4% 1.4% 2.0%
zz
Fines & Forfeitures
250,000
200,000
150,000
100,000
50,000
0 ...0 0... v v ... .." v v ......
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
+/- (30,158) (54,473) (48,360) (13,203) 37,527 (31,424)
Put+/- -26.1% -41.1% -28.8% -9.8% 28.2% -23.4%
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
+/- (30,158) (84,631) (132,991) (146,194) (108,666) (140,090)
Put+/- -26.1% -34.1% -32.0% -26.6% -15.9% -17.1%
B & O Revenues 3
1,600,000
1,400,000
1,200,000
%p
1,000,000 ✓� /n
G
800,000
600,000
i
G '
p
� �6 1✓
200,000
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
+/- 2,955 521 0 69,729 (254,661) 46,255
Pct+/- - - - 7.4% -108.4% 0.0%
B & O Revenues
5,000,000
4,500,000
4,000,000
3,500,000 y j
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000 - /ccc,
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
+/- 2,955 3,475 11,188 80,917 (173,744) (127,489)
Pc +/- 8.6% -14.8% -10.9%
*Does not include$300,000 General Fund Amount
24
Water Operating Revenues
2,500,000
NA,
2,000,000
1,500,000 d� ,
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
+/- 42,646 51,732 48,991 (86,083) 131,357 (38,904)
Put+/- 3.0% 4.8% 4.4% -]J% 9.3% -2.6%
Water Operating Revenues
20,000,000
18,000,000
16,000,000 ,,4,,.
14,000,000
12,000,000 ,Od"x
10,000,000 8,000,000
6,000,000
'war
,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
+/- 42,646 94,377 143,369 57,285 188,642 149,739
Put+/- 3.0% 3.8% 4.0% 1.2% 3.1% 2.0%
25
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%
26
Golf Operating Revenues
500,000
45 0,000
400,000
350,000 %lrr,
300,000
,� 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
+/- (17,644) (48,309) (42,483) (19,547) (27,221) (54,390)
put -19.1% -37.4% -22.8% -7.2% -8.6% -13.8%
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
+/- (17,644) (65,953) (108,437) (127,984) (155,205) (209,594)
pct -19.1% -29.8% -26.6% -18.8% -15.6% -15.1%
27
GENERALFUND
including Annexation
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 4,129,976 9,497,964 9,497,964 9,497,964
Revenues
Taxes:
Property 20,125,761 20,527,820 10,818,278 20,642,848
Sales Tax 20,687,615 20,234,460 10,715,034 20,795,998
Utility 19,119,138 19,071,967 10,058,185 19,350,685
Other 1,101,844 1,057,905 340,695 1,056,688
Business and Occupation Tax 299,907 300,000 300,000 303,600
Licenses and Permits 3,688,807 3,669,971 2,666,512 4,178,252
Intergovernmental Revenue 2,562,646 2,379,379 1,329,879 2,516,209
Charges for Services 5,125,968 5,029,870 3,342,587 5,721,680
Fines and Forfeitures 1,493,381 1,552,429 677,977 1,458,874
Miscellaneous Revenue 1,300,392 1,282,014 687,091 1,319,806
Transfers In 1,036,877 1,006,524 1,006,524
TOTAL REVENUES 76,542,336 76,112,339 40,936,237 78,351,164
Expenditures
Salaries & Benefits 48,072,286 49,757,314 23,872,919 49,276,399
Supplies 2,265,314 3,416,487 1,152,831 2,896,699
Services & Charges 26,823,039 26,409,347 11,878,788 25,757,656
Capital Outlay 10,499 4,206 4,206
Cost Allocations (9,988,159) (8,240,137) (3,852,653) (5,697,546)
Transfers Out 3,991,369 4,134,673 135,661 4,134,673
TOTAL EXPENDITURES 71,174,348 75,477,684 33,191,753 76,372,087
Net Revenues less Expenditures 5,367,988 634,655 7,744,485 1,979,077
Strategic Opportunities Fund * 424,012
Ending Fund Balance 9,497,964 10,132,619 17,242,449 11,053,029
Comprised of:
General Fund Reserves 6,145,735 7,421,499 7,860,729
10.7% 12.4% 12.2%
Contingency for Unanticipated Costs 1,500,000 1,500,000 1,500,000
Restricted for Annexation 1,852,229 1,211,120 1,692,300
* 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.
28
STREET OPERATING FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 275,044 704,890 704,890 704,890
Revenues
Fuel Tax - Unrestricted 1,912,362 1,905,592 910,553 2,007,980
Water Utility Tax 169,737 172,436 77,351 173,132
Sewer Utility Tax 245,997 238,182 124,666 240,462
Drainage Utility Tax 173,332 178,433 91,083 179,398
Electric Utility Tax 1,158,501 1,131,040 631,197 1,193,257
Gas Utility Tax 364,075 378,210 256,097 382,279
Garbage Utility Tax 231,277 207,925 118,931 215,088
Telephone Utility Tax 636,971 689,618 293,090 656,081
Business &Occupation Tax 4,674,052 4,700,000 1,047,511 4,700,000
Miscellaneous Revenues 27,302 70 847 847
Total Revenues 9,593,607 9,601,506 3,551,326 9,748,523
Total Resources 9,868,651 10,306,396 4,256,215 10,453,413
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 1,700,976 815,724 1,636,497
Street Tree Maintenance Program 189,686 272,358 106,133 189,686
Engineering Services Allocation 265,180 265,180 132,590 265,180
Total Operating Costs 2,028,421 2,238,514 1,054,447 2,091,363
Arterials
B &O Street Capital 2,550,000 4,700,000 4,700,000
256th Imps (Kent Kangley-116th) 2,000,000
Street Light Repair 150,000
Closed and other Arterial Projects 14,710
Total Arterials 4,714,710 4,700,000 4,700,000
Other Improvements
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 1,054,447 6,946,363
Total Expense &Transportation 9,163,761 9,573,391 2,149,104 9,426,240
Change In Fund Balance 429,846 28,115 1,402,222 322,283
Ending Fund Balance 704,890 733,005 2,107,111 1,027,173
29
LODGING TAX OPERATING FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 95,397 193,663 193,663 193,663
Revenues
Lodging Tax 217,618 196,812 86,055 219,794
Miscellaneous Income 85 50 86 171
Total Revenues 217,703 196,862 86,141 219,965
Total Resources 313,099 390,525 279,804 413,628
Expenditures
Seattle Southside Visitor Services 60,000 60,000 4,648 60,000
Tourism Unallocated 10,000 20,000 5,000 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 37,222 178,500
Transfers Out - Showare Center Marquee (4,064)
Total Expenditures and Transfers 119,436 178,500 37,222 178,500
Change in Fund Balance 98,266 18,362 48,919 41,465
Ending Fund Balance 193,663 212,025 242,582 235,128
30
YOUTH/TEEN PROGRAMS OPERATING FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
BEGINNING FUND BALANCE 86,458 157,337 157,337 157,337
REVENUES
Utility Taxes:
Water 50,921 51,731 23,205 50,668
Sewer 73,799 71,455 37,400 74,296
Drainage 51,999 57,650 27,325 54,614
Electric 347,550 339,244 189,359 347,144
Gas 109,223 113,399 76,829 109,783
Garbage 69,383 62,442 35,679 67,193
Telephone 191,091 206,885 87,927 180,073
Miscellaneous Revenues 338 255 122 334
TOTAL REVENUES 894,305 903,061 477,847 884,106
TOTAL RESOURCES 980,763 1,060,398 635,184 1,041,443
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 4,537 477,847 (14,418)
ENDING FUND BALANCE 157,337 161,874 635,184 142,919
31
CAPITAL IMPROVEMENT OPERATING FUND
Including Both Portions of Estate Excise Taxes
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Total Beginning Fund Balance (11,082,376) (7,426,649) (7,426,649) (7,426,649)
Revenues&Other Fin Sources
Sales Tax 4,841,673 4,874,950 2,449,582 4,986,923
Utility Tax 1,178,131 1,218,674 586,199 1,207,584
Real Estate Excise Tax 1,875,994 1,548,819 612,656 1,500,796
Real Estate Excise Tax-2nd Qtr 1,875,994 1,548,819 612,656 1,500,796
Real Estate Excise Tax-St Percent 85,959 38,486 38,486
Miscellaneous Revenues 1,086 3,978 509 2,171
Excess B&O Tax Over $5m 175,212
Sale of Property 1,827,862 3,500,000 136,099 3,500,000
Transfer In - GF 2,361,219 2,259,600 2,259,600
Total Rev/Other Fin Sources 14,223,131 14,954,840 4,436,188 14,996,356
Total Resources 3,140,756 7,528,191 (2,990,461) 7,569,707
Expenditures (Transfers)
Debt Service
Non-Voted Debt Service 1,179,443 1,218,674 353 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 2,092,249 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
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 0 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 2,092,249 11,754,105
Change in Fund Balance 3,655,726 3,589,645 2,343,939 3,242,251
Total Ending Fund Balance (7,426,649) (3,837,004) (5,082,710) (4,184,398)
32
CRIMINAL JUSTICE OPERATING FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 650,437 1,057,804 1,057,804 1,057,804
Revenues
Sales Tax - Local Option (1) 2,077,598 1,942,648 1,058,730 2,074,709
MVET - Basic Crime 108,364 104,136 55,930 111,860
MVET - Special Programs 84,428 80,747 43,663 86,597
Miscellaneous Revenues 597 200 329 329
Total Revenues 2,270,987 2,127,731 1,158,651 2,273,496
Total Resources 2,921,424 3,185,535 2,216,455 3,331,299
Expenditures
Law
Salaries & Benefits 548,995 569,121 284,735 569,470
Supplies 9,786 30,922 5,242 19,462
Services & Charges 12,783 22,453 6,407 18,109
Domestic Violence
Salaries & Benefits 138,608 144,277 79,048 158,096
Services & Charges 8,320 8,361 4,187 8,373
KYFS - Youth Violence Prevention
Services &Charges 25,000 25,000 25,000
Police
Salaries & Benefits 986,045 1,415,576 564,371 1,178,742
Supplies 49,114 93,476 14,822 42,174
Services & Charges 41,856 137,056 27,183 69,773
Total Expenditures 1,820,508 2,446,242 985,995 2,089,199
Transfers Out 43,112 16,500 16,500
Total Expenditures and Transfers 1,863,620 2,462,742 985,995 2,105,699
Increase (Decrease) In Fund Balance 407,367 (335,011) 172,656 167,797
Ending Fund Balance 1,057,804 722,793 1,230,460 1,225,600
(1) Council resolution allocated 11% of Criminal Justice sales tax to Domestic Violence.
33
GOLF OPERATING FUND
As of June 30, 2014
2013 2014 2014 2014
Actuals Budget YTD Est Actual
Beginning Working Capital (2,395,200) (2,653,878) (2,653,878) (2,653,878)
16 Hole Course
Operating Revenues
Green Fees 1,007,755 1,338,000 501,999 1,000,683
Cart &Club Rentals 162,852 204,000 68,184 175,154
Restaurant Lease 50,444 60,000 19,467 50,305
1,221,051 1,602,000 589,650 1,226,141
Direct Operating Expenditures 1,262,793 1,365,157 564,542 1,282,403
16 Hole Course Net Income/(Loss) (41,742) 236,843 25,108 (56,261)
Par 3 Course
Operating Revenues
Green Fees 214,921 281,000 101,029 211,471
Cart &Club Rentals 10,296 14,000 4,651 9,535
Food & Beverage Sales 11,793 20,000 4,779 12,181
237,010 315,000 110,459 233,187
Direct Operating Expenditures 257,596 260,934 122,411 250,209
Par 3 Course Net Income/(Loss) (20,586) 54,066 (11,952) (17,022)
Driving Range/Merchandise Center
Operating Revenues
Driving Range Fees 414,048 470,000 222,111 439,084
Mini Putt Fees 37,573 48,000 15,872 37,573
Lesson Fees 75,522 110,000 44,973 90,280
Cart &Club Rentals 1,579 456 1,540
Food & Beverage Sales 32,790 35,000 15,552 34,641
Merchandise Sales 389,659 508,994 200,129 394,391
951,171 1,171,994 499,093 997,509
Direct Operating Expenditures 712,097 1,017,223 364,035 757,764
DR/Merchandising Net Income/(Loss) 239,074 154,771 135,058 239,745
Net Operating Income/(Loss) 176,746 445,680 148,213 166,462
Other Operating Revenue/(Expenses)
Internal Services * (361,706) (382,477) (188,189) (370,570)
Bank Charges/Armored Car Fees (40,671) (41,565) (12,244) (39,941)
Other Operating (10,558) (19,412) (5,062) (18,123)
(412,934) (443,454) (205,495) (428,635)
Adjusted Operating Income/(Loss) (236,189) 2,226 (57,282) (262,173)
Non-Operating Revenues (Expenses)
Admissions Tax to General Fund (68,184) (33,857) (59,713)
Non-Operating Revenues (Expenses) ** 45,694 25,350 16,921 28,668
(22,490) 25,350 (16,936) (31,045)
Net Change in Working Capital (258,678) 27,576 (74,218) (293,218)
Ending Working Capital (2,653,878) (2,626,302) (2,728,096) (2,947,096)
* 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.
34
FLEET SERVICES FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 1,866,304 2,444,480 2,444,480 2,444,480
Operating Revenue
Fleet Operations 3,154,998 3,309,555 1,660,200 3,309,555
Fleet Replacement 795,109 1,042,850 522,554 1,042,850
Sale of Property 20,657 7,337 7,337
Miscellaneous Revenues 2,899 13,835 1,274 2,547
Total Operating Revenue 3,973,663 4,366,240 2,191,365 4,362,289
Total Resources 5,839,967 6,810,720 4,635,845 6,806,769
Expenditures
Salaries & Benefits 836,007 840,553 408,057 836,350
Supplies 1,363,952 1,615,815 654,884 1,551,182
Services 782,578 784,340 344,425 776,497
Capital Outlay 412,816 670,000 406,278 670,000
Total Expenditures 3,395,353 3,910,708 1,813,645 3,834,029
Transfers Out 134
Total Expenses and Transfers 3,395,487 3,910,708 1,813,645 3,834,029
Net Change In Working Capital 578,176 455,532 377,720 528,260
Total Working Capital 2,444,480 2,900,012 2,822,200 2,972,740
35
CENTRAL SERVICES FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital (168,200) (87,039) (87,039) (87,039)
REVENUE
Central Stores 127,313 222,183 70,570 141,140
Postage 174,545 301,610 107,586 232,415
Transfers In 120,882
Total Revenue 422,740 523,793 178,156 373,555
Total Resources 254,540 436,754 91,118 286,516
EXPENSE
Central Stores 120,160 215,718 55,082 122,563
Postage 202,057 302,688 117,704 207,287
Central Services 19,361
Total Expense 341,578 518,406 172,786 329,851
Net Operating Income 81,162 5,387 5,370 43,704
Ending Working Capital (87,039) (81,652) (81,668) (43,335)
36
INFORMATION TECHNOLOGY FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 570,140 1,122,778 1,122,778 1,122,778
Revenues
Internal Contributions 4,040,787 4,595,842 2,275,548 4,574,096
Utility Tax 1,363,668 1,045,200 693,883 1,500,035
Intergovernmental - RFA 455,684 452,893 163,451 452,893
Technology Fees 455,161 389,308 266,169 428,239
Miscellaneous Revenues 21,875 22,970 6,691 22,970
Total Revenue 6,337,175 6,506,213 3,405,741 6,978,233
Total Resources 6,907,315 7,628,991 4,528,519 8,101,010
Expenditures
Computer Systems
Salaries & Benefits 707,050 820,451 303,938 775,289
Supplies 16,980 4,032 7,923 16,923
Services & Charges 861,939 784,517 483,017 788,517
Subtotal 1,585,969 1,609,000 794,878 1,580,729
Tech Services
Salaries & Benefits 1,085,846 1,234,372 532,032 1,253,404
Supplies 46,711 53,178 48,619 68,178
Services & Charges 784,559 1,157,738 557,925 1,132,738
Subtotal 1,917,116 2,445,288 1,138,576 2,454,320
Printing/Graphics/Cable TV
Salaries & Benefits 666,243 675,800 347,115 690,317
Supplies 57,260 78,479 39,753 73,479
Services & Charges 252,046 396,974 83,504 371,974
Subtotal 975,549 1,151,253 470,373 1,135,770
Total Operating Expense 4,478,635 5,205,541 2,403,827 5,170,819
Transfers Out-LT Lifecycle 1,305,902 1,247,808 266,169 1,247,808
Total Exp & Transfers 5,784,537 6,453,349 2,669,996 6,418,627
Net Income 552,638 52,864 735,746 559,606
Ending Working Capital 1,122,778 1,175,642 1,858,523 1,682,384
37
FACILITIES OPERATING FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 867,060 1,265,638 1,265,638 1,265,638
Operating Revenue
Intergovernmental -RFA 866,487 843,316 438,239 866,487
Rental Fees - Internal 3,997,582 4,178,609 2,089,305 4,178,609
Leases 26,918 26,916 13,460 26,919
Miscellaneous Revenue 14,697 16,269 7,219 14,438
Total Revenue 4,905,684 5,065,110 2,548,222 5,086,453
Total Resources 5,772,744 6,330,748 3,813,860 6,352,090
Operating Expense
Salaries and benefits 1,934,230 2,197,476 1,045,769 2,091,538
Supplies 284,997 360,176 164,045 338,090
Services and charges 1,678,765 1,924,181 761,087 1,873,776
Total Operating Expense 3,897,992 4,481,833 1,970,901 4,303,403
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 2,002,615 4,905,117
Net Change In Working Capital 398,577 (18,437) 545,607 181,336
Ending Working Capital 1,265,638 1,247,201 1,811,245 1,446,973
38
UNEMPLOYMENT FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 280,233 471,907 471,907 471,907
Revenues
Contributions 378,004 402,324 187,785 375,570
Miscellaneous Revenue 483 250 331 331
Total Revenues 378,487 402,574 188,116 375,901
Total Resources 658,720 874,481 660,023 847,808
Expenditures
Salaries & Benefits 20,291 24,605 10,018 20,035
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 1,398 3,993
Total Expenditures 186,813 404,054 62,486 347,228
Net Income 191,674 (1,480) 125,630 28,672
Ending Working Capital 471,907 470,427 597,537 500,579
39
WORKERS COMPENSATION FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 693,747 702,401 702,401 702,401
Revenues
Contributions 1,504,860 1,656,075 726,033 1,606,921
Miscellaneous Revenue 3,704 3,000 1,506 3,012
Total Revenue 11508,564 1,659,075 727,539 1,609,933
Total Resources 2,202,311 2,361,476 1,429,940 2,312,334
Expenditures
Salaries & Benefits 81,168 99,636 40,069 80,139
Judgements & Damages 477,168 950,000 174,926 663,432
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 5,839 10,350
Safety Program 6,033 101,066 20,292 52,668
Total Expenditures 1,499,910 1,506,316 382,504 1,092,925
Net Income 8,654 152,759 345,035 517,008
Ending Working Capital 702,401 855,160 1,047,436 1,219,409
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.
40
HEALTH AND EMPLOYEE WELLNESS FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 5,963,620 7,117,378 7,117,378 7,117,378
Revenues
Contributions
Blue Cross 9,255,996 8,572,758 3,787,071 7,574,142
Health Savings Account 114,889 144,446 519,616 1,039,231
Group Health 377,096 445,761 194,648 403,626
Employee Share
Blue Cross 871,584 931,186 364,106 891,075
Group Health 54,350 58,250 26,118 56,598
RFA Contributions 99,719
COBRA 107,154 90,596 33,764 83,849
Miscellaneous 69,539 11,025 2,368 11,025
Total Revenue 10,950,327 10,254,022 4,927,690 10,059,547
Total Resources 16,913,946 17,371,400 12,045,069 17,176,925
Expenditures
Salaries & Benefits 320,639 361,095 170,851 341,702
Blue Cross Claims 7,464,567 8,711,459 3,564,311 8,071,711
Blue Cross Admin Fees 386,618 417,274 197,262 394,524
Blue Cross Audit Fees 60,519 30,260
Delta Dental Claims 697,219 860,816 314,256 772,681
Delta Dental Admin Fees 45,854 48,316 26,105 48,316
Vision Service Plan Claims 83,672 95,021 49,640 86,037
Vision Service Plan Admin Fees 19,911 15,008 9,145 18,875
Stop Loss Fees 338,359 477,380 167,418 395,295
Stop Loss Reimbursements (20,885) (349,793) (180,383)
Group Health Premiums 426,597 610,959 220,766 510,117
COBRA Medical Expenses 12,639 1,719 1,719
IBNRAdjustment (82,300) 61,700 61,700
Wellness 56,487 124,482 51,039 81,840
Other Professional Services 47,193 189,345 12,831 116,007
Total Expenditures 9,796,568 11,683,581 4,785,344 10,750,399
Change in Working Capital 1,153,759 (1,429,559) 142,346 (690,853)
Ending Working Capital 7,117,378 5,687,819 7,259,725 6,426,526
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 5,753,525 4,920,326
41
LEOFF 1 RETIREES BENEFITS FUND
As of June 30, 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 662,889 751,294 375,936 751,294
Contributions - Dependents 31,317 72,000 28,418 56,836
Miscellaneous Revenue 1,052 2,500 416 1,052
Transfers In from General Fund 250,000 250,000 250,000
Total Revenues and Transfers In 945,258 1,075,794 404,770 1,059,182
Total Resources 1,644,766 1,938,017 1,266,993 1,921,405
Expenditures
Blue Cross Claims 530,975 814,122 279,190 634,325
Blue Cross Admin Fees 47,211 63,048 24,133 52,967
Delta Dental Claims 34,854 52,991 15,394 42,018
Delta Dental Admin Fees 5,194 4,869 3,023 5,261
Vision Service Plan Claims 4,793 7,813 1,301 5,918
Vision Service Plan Admin Fees 1,753 1,839 764 1,805
Stop Loss Reimbursements (25,000) (12,498)
Stop Loss Fees 41,333 51,434 20,195 48,448
IBNR Adjustment (18,300) 5,300 2,368
Medical Reimbursements 129,015 191,416 63,370 162,789
Other Professional Services 5,714 16,505 9,955 11,895
Total Expenditures 782,543 1,184,337 417,324 955,297
Change in Fund Balance 162,715 (108,543) (12,554) 103,886
Ending Working Capital 862,223 753,680 849,669 966,109
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 728,023 684,880 780,869 897,309
42
LIABILITY INSURANCE FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 2,187,087 3,503,130 3,503,130 3,503,130
Revenues
Contributions 2,340,300 1,989,256 994,631 1,989,261
Miscellaneous Revenue 6,118 4,000 2,298 2,298
Total Revenues 2,346,418 1,993,256 996,929 1,991,559
Total Resources 4,533,505 5,496,386 4,500,059 5,494,690
Expenditures
Salaries & Benefits 87,730 98,298 43,194 86,388
Claims & Deductibles 140,868 840,000 93,960 440,000
Insurance Premiums 687,359 755,737 703,350 703,350
Other Expenses 114,418 204,857 126,145 158,227
Total Expenditures 1,030,374 1,898,892 966,649 1,387,964
Net Income 1,316,043 94,364 30,280 603,595
Ending Working Capital 3,503,130 3,597,494 3,533,411 4,106,725
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.
43
PROPERTY INSURANCE FUND
As of June 30, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 141,317 176,960 176,960 176,960
Revenues
Contributions 562,455 568,080 284,040 568,080
Miscellaneous Revenue 53 100 21 21
Total Revenues 562,508 568,180 284,061 568,100
Total Resources 703,824 745,140 461,021 745,061
Expenditures
Insurance Premiums 494,705 520,200 260,212 520,200
Property Claims/Deductibles 11,869 25,178 25,178
Other Expenses 20,291 24,605 10,017 20,903
Total Expenditures 526,864 569,983 270,229 566,281
Net Income 35,644 (1,803) 13,832 1,820
Working Capital 176,960 175,157 190,792 178,780
It
v o 0 0 0 0 0 0 0 0 0 o o o o o o o 0 o o 0 o 0 o o o o o o o 0
N O i0 N vt O M V N O N O O Lq i0 O0 O i0 V N O N V N N O O N V I�
O O M O M N .i i0 N N m i0 N O O m O i O V M M N N N V V
O M N Ifl
N
M
_ _ _ _
N N V N O m 0 N v O N v O O M V . m N m W m m O 0 m V N 0 O I "
N V O M N O O N V O O0 V M V V N i0 m m O N W " M O M O v O O m N
y I� O M N i0 V m m O O NN. M m W M m " O O M M I� .i N O N I� V V i0 M O V0
c m O N N N m O m .i vt m Ifl O V vt O N N N .i vt W M I� N .y N O O O V
C O N O M I� O O O O � O .i .Mi .i M O M N �/1 i0 �/1 ip .N_. V O M V
0 o o o o o o o 0 0 o o o o o o o o o 0 0 0 0 o o o o o o o 0
M O O V N V O i0 O Lq V i0 V M vt V O O ti O V V Lq N N V N N O
m V . O m M m i0 I� N M I� N i0 N .y O m N V .� N O O .Mi M O .i O
Q O N O M V M
N N
N
O O m O O O O 0 N O N .y W V i0 .i O .i N O i0 W m m 0 N M V O O M O N
N W M N V r OJ i0 O r O C V O M M N N i0 i0 W W O M m O i0 N ti N M
Lr�0 M OR.m N i0 I, D; N O N O V V V vt vt O .� N N N O O C W O I� V W
p� m O M vt N N m N i0 vt N O O M N .i N .y .N_. M I� N N M O I� N .V_. V ut O V
C M O V i0 .i O W V O N W
L N N N
U
0 o o o o o o o 0 0 o o o o o 0 o o o 0 0 0 0 o o o o o o o 0
I, O N E O V O O M V M N V .i M M V Lq O0 .i O V I,
O O m i0 M .y M O N i0 m m O V i0 v N .y N V N
IT
ei N
a _ _
m m m M O O O N M M 0 vt O N O I� W O M M O . N . i0 O O N O N
N N M O O O O V V M N V i0 V i0 O N i0 `-� m V m W N N N O V I� N O O
y O N i0 O N N .y N O M i0 vt V .� O I� N O M O0 i0 i0 O OJ M W
'Q M 01 O N O i0 .y .i V O O .y O O N V N ._. V M W O N .y N Ifl Ifl O M i0 0
OJ V M � M V M Ifl M O M V .y V N i0 N V N .y V OV
R
W N
a _
C O V W .y O N M m N 0 M m m O m V i0 0 O O 0 O O N O V N N m N M m Ifl
A N ti N .y N .i N O N O V O O O M vt O O N N O m N m M. � N N M OR V O N
vt O O N W M O V N V I� N N W i0 O M N Il N W vt vt V
rl N M N N c ti 0 I� Lr N .i I� V ti O O O V O M M m N
m Oi O O O O O V .i N N Ifl M M vt m .� N M O
O .i M .i
GJ N N L O Lr OJ N M M V M N .y .y 10
Y M
� C
C M M i0 I� m N m i M O O N O N N O .i N i0 O N O .i O O O .N O N N O M O V
W m O O V N m m V O M m V V O m V O V M m O V i .i O O V m O
C C M N m V m O O m O O m N O m O V N V N .i m m i V M O M N N N i0 i0
O 7 M n W V i0 OJ V N .y M 00 vt Lt 00 .� Lr 10 C V N i0 N O M O M M, .i O M
N Q O m N N O m M N V N O N N M N m O ti O N .y .i O m O m m M O V
.y W
17 L N L OJ Lr 00 N M N N M N I .y Ifl
a Y Y M
E
U V N .i M i0 m N N N O O V M N O .y N O N O O N m O N M .y .i m i0 O N
m m m V ti m N N N O M O O N N N N N O V . V V i0 M m m m O N
�p N W V i0 vt N N O O O0 N V V N C O0 O N C Ifl O0 V I, M" N .i vt I, C M .y N
M 'I •'1 O V M N N O m O N N O .� N M O O M O N M O m O ti 0 ti 0 m m m N
O L O m m i0 m N V M V .y O V m vt i0 M I� N O m
N W i0 W N Zci. O O N .i M W N .y O N vt vt .y O
N
Y M
O m i0 O O m m m M M N .y Ifl N O i0 N O m O N V m N m O m N m O m
C N m m V m V i O M O N M N M O m m M O V i0 O N N m N M m O i0
' N O N i0 N O C i0 V W O C O ti W I, V C L/1 N vt M O W O N O W N O
n O N N O O O V m M N O V M i0 M m V M N O O M M O
m N O N N i0 O N O i0 N O O N ut ut M .y O .i O N N N O vl O W
N L i0 M .y N O
.Mi N .Ni N i0 Ifl .y Ifl M .y .y i0 M O N .y i0 O Ifl N
L O0 O0 I� O M .y Ifl
Y N
Y
C
y m d
S
E =— = E
m `w c
v w E
= L u C �"� W W C m a 0 m �n 01
= m W W C7 V , V O O
% m U E O 0 7 Y N O O m N i C R O V > YI
Vi ~ K N K v O U C y O = CL > W m m E = C 'C V O O O O
01 L F F F mfu
0 W N N i 6 �' 0 m m = W W 0 m u0 d 7 y N d D_ m V '
M o� o� v m O 9 V c V m - Ul L .� O E O m ~ - m 6
O m L L V u L C �' O. R L �i E m C > W -OO E m W O O V W = J 0 J C R
d d (O O J S V IL O O X V Q V S J IL V S J D_ D_ 0 V O d IL J 0] Q O
K f W f f
Ln
v 0 0 0 0 0 0 0 0 0 0
� O V m O N V O O O O m
O O m i N m V M N m M
N O M M M
(7
'I N _N iO iO N M iO �/1 O n O M m O 1 m O
vl vl O O O O O M N m O M O N O
y iO iO O V I� N vt iO iO m M vt M M O M
01 M m V N N V v Ifl O V iO M O m N m
C O N ip N I� If1 V ._. O M m O I� m
R OJ M Ifl .i N V Ifl � V
UM Ifl
0 o o o o 0 o o o o 0 0
M O O� O� N vt —! m vt N N m vt
ei M N V O O iO .�i m N N O
O �
N
N
O m V in m m O O in mm O V in m V O V
O m N lc cq Cp M .Ni m m �
� V N ip ti V N ti ip m � N Lr iD N
O O O
� M Ifl
L N N V
U
0 o o o o 0 o o o o 0 0
N O N N m iO O O� m m O
'I O vt V m N N O M iO O O iO
IT O
a
L O O O N N N 0 m m N m M V N O M Ifl m
N O N N 0 0 0 r,l cj m ti iO M iO M .y V
Y y O V O O O N O V O 0 O O N O O
O V 1 M iO vt M O
R
K N U
W N
m -. N O N O O V V V iO N m O
A N C .i1 O N O N O i m . M N V O
N O` V Ifl C Ifl Ifl V lO r- .i C� Ifl M cj� V M
m O N M V N m V � N N ip V ,
O V m N N .i iO .i m O m
W N N t v v n n n v
O Y N
� C
0 ^ Ifl N N O M M . m N V m N O M M
M iO O M O N O O N O V M �/1 m iO V
O N O N m O O m V O
O O M n .y .y N N V m ti N ip m N Ifl Ifl
O N m O m M M M M Ifl ip N
L L O L m � N M N Ifl M N ip .y M M ip ip M
10 L N t V V I� ut M m
CO. Y Y N
L
U O iO iO N M V M .y V V 0 M V ip M N
C C r, M vt m m Nut N M V O N N O m NM O M .y M L/1 N m O N N
'I •'1 V m N O . O m O m ti m iO .�i m V
O L M M I� O m m N O m N M V O O .i
N
V V O N m m N O O m ti V O m N
I� O m ut V V iO N O N
M O N M m
m L/1 I,� O O O O V N I,� N O N V
N N m m N m v M M V N N Ifl m O
N � V m NO W N iO .y V iO O O
Y N
Vi
C � �
O
O V w O m y _J _ OI
`w E `w 0 y
m uL ` O a V a 01 N O W 9 R O o
j - V C m
w E U O C L L N J
0 C U v ti S W W O. m F C d LL C
v 6 s V U .s, m ,� ,� 2 W C D•
W E L C_ C
a Ul O > a O a a Y O. Y > D• 9
f f H O f K CO w
N O h W O N h M h N O O O T h 1 O h h O M O h W N N vl W M M O N N h O h
O W N Ol vl N N Q N N O m m N V N N vl N N W M M N Q O W 1 m W N N h 1 O 1 O
O L N N N Ol N M N M M O M N W M M I m I � h V N N M M h V N N N O W W m M m
O m Vl Vl Vl V h Vl N V Vl Vl V Vl M V Vl V N N V V M V V Vl V V N Vl V V N V M
W N V N h O O m m N h m V W
m h O V m m N M m O O m h O m N m h h h M h V m 1 O
M V1 Q V1 O1 O1 N W M O1 Q N Q h h N W N O1 M N h N W V1 V1 Q O1 Q V1
n O O V V N N V I h h M E N O O h m h I h V v I m m N V m m M m N M O N
mO O m mO V I N h m M M m W N M mh M m
C U N W vl vl N M M N N O1 I m M Q W M W `� N W h N C fl W fl vl �' N .i
� M
W .i a�OHy 9MO Vvhl Ol MN M�O 0
V1 m'i V'i V OQ h N W m'i N N W m m M O V W N W O m O .i W
V
m m h N I N h W 1 W m m MV W W 1 h M O Vm W V
V W O1 M W V C V1 W O1 h V1 h V1 N M N W O1 h h V1 V1 C N N 'i MC V1 N
N W h V O V O N N N I m O N I I O M N m O M N Mh I IN h O W Oh V
m 1 W Q N M N m W O m m h O V V W M N N N Q h QO m
N C lc� M C l/1 N OCl W Cl mN C Q N Q W ON
•i 'i 'i �O N M
N M Ol N N Vl V V h h Vl M N h V V N O N m V m h m V M W M N N M h m
O O W m O N m I M W 1 N M N M I m m O m V m N N Q W W N M N O M m N O m V
O L No .i h vl N h O W .i N N N vl W W W O V N V O N V N V h W W N m h W 1 V
O m V1 V1 V1 V N V1 V1 V1 V1 'i V1 V V1 N M V M M V V V M V V V1 V V V V V V V1 V1 V1
M N h W N W N M m O N O N h N .i N N m h O 1 m m m h N h N m M O V m N h
C _ W W O m V N W m V O M W V V mW V m .Mi m m V IN I N V W O M N m
W Q W mOl W Cl O U/ N Ol W C V N Q h W lr N Q M C M h N N N N h h Q
rq O W Q N W Q N 'i M W vl vl W 1 m O V N � N O1 M O m mmM I Q M Q h mI
1Ol W N N Ol W M h Q N Ol N N M h m 0 1 O N m W m m I N M O V 1 O N
C U Cl V N vl
O Q W V1 W N M N N M N 'i 'i V1
� M
y W W O W N V h O V m V h N m W 1 V W V N h O N h m m m m O N h O N V N N
01 a N Ol V vl N vl W Ol N V vl N M Ol r h N N N Ol W N N N N h W m
p.� Y O1 C M 'i h M O1 N W h h M W M 0 W N O lc�m O1 N V1 h N Q h N lc�m O1 m �O N M
j O eMi a V N vl V m O m h N m mN W N M 1 mN N Ol M .i m V mvl M O Ol N N W
m N O 9 Ol h Q N �O h M h h Ol �O N Vl Vl Vl �O Vl Q N 'i M M1 O M m O h 1 V N
N O N h W 'i M C h lr N M M N N 'i M 'i 'i N N Q h
V C M 1 O
d M
y O N vl .i W T N N W N N O N vl N V m O m m O1 W V O1 W W O1 W 1 T m c c m h M O
O N h Vl M W O m h m O N �O Q N Q Q N M m Q M h h m h Q N m M O W W m N M
O N O O N V1 'i M h m O W W O O N Q M h N N Q m M h m m m h O1 W m O h h W m N
� (V O m Vl N Vl M N 'i Vl V V Vl V Vl Vl M M V 'i 'i M V V V M V V V V V V Vl V V V Vl Vl
O
yxj N Q h 'i M �O W h N N O Ol V M N O f h N h
h W h M
O M O N h N h m Q ' v Q m 'i m W O N �O MN NNl
WQlcVlrNCllO W NQQNC W Olh O lr� W V h Ul h 0 M h rlO rM
O V M O h O O N m O W O O 0 L6
M W I Q W
N W W N W N M Q I O V W O W V O M M h
N O C h h f M
vl vl .i N h O1 N
7 C
C �
d
W N .i O h O m O 0 O h M O N h O M h N N N 1 h O h M V N N O M N
.i N N M N W O Ot N O h h W C N 1 V V Ot h .i O C N V O N Ot N Ot
01 �' M O N vt V Cl h Cl N O W L/1 V M M W O 1 W h W h 0 O N h O N M N N h W
W Q N h m 0 N Ot W .i W M vt Ot V W vt N .i h O N V W O O vt M M h h O N vt M .i N h
O y O p �/1 Ol W W h O Ol .i h h O M vt N N m N V m N O h h M N V v M m m 1 W m
C O Ot N N h V C V � M N N h M � h W M M O L/1 C V N h Lr N
�
W h O V V V O N W O N N .i V V O W �/1 M M O h m .i W .i M N M O N mM
C h vt M V Ot h N h W O N vt M vt W O O. W O vt N v. h h O m W O M W N N
O "1 O L M Ol W m h O O M W O W M M vt h N h W O h N W N M h m h m m W O h M 1 W
tJ 0 � Vt V V N Vt Vt Vt V N V V Vt Vt N M V M V V N V V V V V V V V V W Vt V
m
O m N m m m W W M M N .i vt h O N h mm N N V W N m mm N m mm V V O
C _ h m W Q W Q N m M m h M N M I Ol m m M Ol Q N m N N W N M W O N W M
NC h N h C C N V W Ot C C .i W h V C L/1 N Lr M Ot W Ot N Ot W N O N N M
nO
C yV h N m O m Q m M N ON V M N M W v m N m m W m m m Q I Q M W m
OO / M OO Ov W OhWNONNOhO
N M M h h h O O1 V1 C m N
W h
� N
m.i O O m O O h V O W W M O O O m m O V m O O M
VOOV VNVhO hW NOhhO O WM OWVhOh mh M
C C V h L/1 V M O C W h N W V C O O N C W M O W NN
M
�y1 O m O m m V 1 O N O O 1 h m N N W N N N O N vt m V h M M I V m N V
p v O O h h O1 h O1 O h W 1 V M N O1 O1 N N O1 M V O1 m O1 m M O m O O1 v V O1
W h O1 N V1 M h O fl h N 'i V1 �O Q M h O1 h N N O1 Q , N , , N N h V1
N YI N N Q N 'i M 'i N 'i O fl fl fl W V M N 'i N V
fl fl fl N N M
C
y rn N rn
v a v E v
� v o � w ,n �
E v $ sc. M
x a E UI 'Exrn"0 0 p nv
p UU
U - o avNv v O E 7
vrn cmEvon v o i
U Q Q OU Y
=iaaOu
m m m °a °M m m
r� �
O m Q Q Q Q N Vl M Q Q
h O h N O V v V N N
N O N O N m I M h Q O
J 10 C Ll Ll V N h .i T Ll M T
•'1 J M M O N M .i I V M T M
O N M V N M V �D N N �D
C U V O
� N
V m M V O O V W O N V
Y m W W m N h W N O V
p O h W W V V 0 M 0
N Ol N
ry � Ol vl V N W � M Cl Ol N N
YI W O1 'i M M M
N
N N h O V IN N M m M
O V O .i N m m .i m V M
O 9 ip ip ip N h .i N N V
O m Q Q Q Q N Vl M Q Q
O M M I m h V 1 W N O
C M m N O m h N V M vl W
W O1 N C N L1 O O1 V1
pq N N V N N Ol vl
W O W M O1 M M M M M M O1 O1 M vl
� N
Q M h M O fl m M O h h
Ol a Y h N M V N h O W m Vl M
9 �y M W M Q W Q N O1 N N V1 N
fO ry p 9 m .N+ m m m N m r� o a
Y L ry m
m �
Y O O O m m m o .N+ N o o �/V1
'� ry o 'O vi vi vi r.i v m m o v v
ap
yxj ry m V M .. V V1 h h M V N
W W h M V O h N m
1 M h a N W m
c a
m m � o m r� 0 m a
C �
d 11
> N h M Q N m N h Ol M N
S
V � � O O m L�
W Q N W W N h W N O W M V h
Q y p O N m NI N O V W N N V
C W O T C W M vl V O
C N ry m
m 'm{ N n 1 m m °a °
Q V1 V1 N h h V1 M V1 W
m
i. M m 1 O m a m
c M r. N M r �n a v N
' O M W Q h M h h
T N O O V N h h O
C V M O V V N N N V m N Ol
� N
N M 1 M V N W vl vl
O Li Lr M T V T M
O �/1 vl vl N h h V M V V
�y N N V V W vl N vl W W W
9 N Ol Vl h N Q N h N Q Ol
W Vl Q Ol W N M M M M V1
N
C v
O 0 j
0 V N yl
0 0 6' Q v a w v K
n U
v N
c d o00000000 oe o000000000000v000
N 9 C G1 O T N r N r N V N M O M N M r V T O N N (D V N (D (D
Co M V N T N T V M V (D (D (D T V 11: r N
a
o d
N O V V O T T N N N M N T M N r T V N N O O �_ T (D V N (D V
T M V T T O V N IR N V
ID T N N O N N N � I� A T V (D O N
} al
N N O O T (D T O V r r N N N T N co N r
N N O r N V V N T r O V N
(D N M w� (D M N M O M N N N M Cl! r
rc a
aI o 000000000 oe o000000000000v000
C coI O O T V N w T V I� w N O w r O w M r N O M O N M A r M N
N .O O I� M r w T V w w r AM CD It ID M r W N N M M T N CO CO N
N O N
d N
a
c
N p N ry
C C J N jp 6
" I y LL c M c c
d > >
y d ate. J d m m r M N W M r M O M O T m N V V O N r O N (D N O M N r
C U � O O N T H (D N T I� T T Cl! N O O T (D T O V r r N N N T N co N r
T M Cl! r
V N
c i
J
U
I
m m N (D m O m r r N N M O N M O N N (D V V T cl O N
T T N O T T T I� N V O N M M (D N M N N M (D N V T A w N N
T N N (D N O N O T 0 0 � Q) M (D N T O M fD (D N I�
V V N V O M (D ON O N N O fD M OM N M w W N r N
mI
I
I
I
I
I =_
I � c
N
I � Q
O C
� N O N
N p O E C 0
C C C N N m O N (9
� V
Cl] N N U UO`J N w J C VI N 01 ry C C
cl V c N N
�Od imc � x � aE mm UpE om
cl n F
c ar 'O ¢] 05 F F p N o$ O N O O p N O� o$ O O N
0 o -p °� >. m m m m m U `o U m fD '. 0 > ~ c�i ...
a 6 L ¢ pU N O O
N .0 N 6] LL d (Q O J S U LL O d d W cl M LL
dI > � %
93IQ F F f W
d o 0 0 o e o o e o o e o 0 0 o e o e o e e
N 9 C G1 N N T N N N M r T A T O T r O N N N N A
� w 0 ? I� N M N M O (D M O O N (D M M V V M
a
o d
N O O N (D M V r M V N �_ T T N w V V N N N M
T A V M o N N A m O N fD V V N N O A
M V N N O V V � M N N M T A
N C r r N T O O O M M N M N W (D fD Cl M
C O N N V I� co (D N N o T N O N N m m N N M w
cl�W V lc�M N M N O N N M M M N N M M
N N N � � � N M T M fD N
} al
O r I� V (D W V V N N I� A
S
ut 0 C CO N M N T M N O N {y V N N fD A N N A M
� '- � N � V N N M fD —V I� C N N I� � � fD
N C U O V N M fD
d � � l c M
rc a
al0000voovoov0000vovoe
C co
N 9 N (D N O O CO (D N N (D CO (D V N N N N A
N (D (D O N M N M O V N N N (D M (D N N N M M M
d N V N N V V M V V V V V V N N M V (D fD V
awl
c
0
N > m M I� N M M V A N r fD r N r M V V A
C d (D N
V M O N N O N M N N V T W N M M fD
M N � W � (D A N (D � r (D (D N r A M
N p N ry
C C J N jp 6
XI
d > >
O
y d ate. J d M r V D) lO N M N M O (D N M It Izt IO I� N V
N N N fD A V (D r _ W V V N N A V
O 0 m N M V N Cl! M
J
w V (D O V fD r A fD O
(D M T N V I� M r A fD N
d I� O O M N T A N r W N r N V O N M fD M
I
V N M
w (D M O fD N N V T V V N N r N N V O O O A
I� (D A O N fD N N N M (D N N N N (D fD I� N
M V A V N T V fD V V T A A O
�
M N W I� A W N N V N N V O N N (D fD O O N M T V (D N M (D N N T M N Cl! N V M A N N T A N O
mI
I
I
I
I
IU
G
U U U d
� d
N
d
° E a m c E c+ ,� O E c+ O E
5 E E d o o f " O E
N UK N _
o CO) A o E co) ob E U f0 m 0 i A
Q fn C O N N N N N O. (6 O w N
ON CO a m N C 20 .J. C Q 0 mo N L O
> > U J w in A a � 3 ,, mb .0 d F o 0
O m a Y Y ~ m °' O Z d
o U) m A 0 o A F m A x um) iD A ° A c
0 o- a H H t m H t m 0 0 N 0 d A
O y YE Y Y 0 L X m Q a � m 'o m af0i m m pi
O w c
N
93I w`
O
c d o 0 0 0 0 0 0 0 0 o e o 0 0 0 0 0 0 0 0 0 0 0 o e o 0 0
N a C G1 O N r O N V r V N T N O T N M O V T O N N (D N (D
M N N Co Co N fD
a
o d
M M V N N N N V N N O N T T M I� O O V N fD V N V
(D V N N N
} ° Ia`
V V N M N N (D T M N I�
M (D
� CO d N N
rc a
aI o 000000000 oe o000000000000v000
C co (o M N N N
T D M M( V (D N N (D N M M N R co N
d N
c
x ry J M T I� N V T N V A N (D fD Cl! N M M (D
C
a N jp 6
N J U O N
y LL x M c c
W d >
m O V cl
T Cl! W -D M m Cl! N (D T M N I�
O O (D (D N N N N (O M M (D (D T fD N M V M M N N M (D
T N M N M M V N M N
M V
a a
J
V V M M r O M M T M O M O O V N N
N N T V O O M O I� Cl! N M M O N O � N I� N N M V M M M �
I
M M V T M T M M r N N r O r N M I� V M M V N M M V M M
T M M V O N M M M T M N r N N M M M M M M r N N
N N M M I� V T V T N N M A M N m M T M M N T M M M r r
M M N N O M M O N N O T N N M M N M I� ON M r T M M M M O
mI
I
I
I
I
I =_
I � c
N
Q
a C
O
N p O OE C 0N
C C C N N m O N (9
V N N ` O C' C N V
Cl] N N U UO`J N w J C VI N 01 ry C C
cl V c N N
�C Or imc � x � aE mm UpE ocdmp
co cl
ad �n Fmc
'O ¢] 05 F F p N o$ O N O O p N O� o$ O O N
0 o a °� >. m m m m m U `o U m fD a '. 0 > ~ c�i ...
a 6 L d N — L U L C O ¢ N > 'O T N T yOj C > N N pU N O O
d (Q O J S U LL O d d W cl M LL
dI > w x
13IQ F F f W
ON I
d o 0 0 o e o o e o o e o 0 0 o e o e e
N 9 c G1 (D N T N M T O r O O T O T r O N N M
� W O ? (D N M N M O (D T V O N (D M M V V M
a
o d
I� N N T V M M O N O N O N fD N N M M
W N N O O O O N Cl! W fD I�
W A N (D M N N M N N fD A
} O
a`
r N r O A (D O V V V (D fD N O
O N N N N V T V N O N N It (D A N N M
ut O N N M W
N `-' Cl! ID V fD M
rc a
al0000voovoov0000voe
c coM M O (D fD N O N M N O N O V N O A
N .Q N (D N I� O O M T I� N (D MID V N N fD
� N (D (D O N M T M A V (D fD N (D M (D N M M M
d N V N N V V (D V M V V V V N N M V V
c
awl
x ry J m
d p] M M I� N fD O V N N N fD M N r M V W M O
cc , (D M N N O I� M M N N N M W
C
N jp 6
N J U O N
y LL x M c c
W d >
r N r O A (D O V V V (D fD N N
A N N M fD
_-
V N d T M M N N M O fD N N O (D N V N N W W
I� M N `-' Cl! O V fD M M
a N tD V V N V
W M N N V N N A V (D O V fD N O
(D N � V M O M � Z A Cl! V T M
I
r M N V O N N O O A W M V (D A T N V N N V M A T H fD M
ml
I
I
I
IU
I c
N
m fD U) d c
° E
5 E c E d d o J p E
O
.-U C N C N N N C p ry
VI O COI N YI p C y Q N a �t.. C 0
U � � m a y y f � m U � �� � 'C5 2 � Z y �
m o m A o o A F m A = iD iD A c
m p n a m 2 F H t H t m d A
O C N -O
N
N
c d o 0 0 0 0 0 0 o e o e o 0 o e o 0 o e o a o 0
N 9 c G1 T N M N M T r A A N r N N T (D N M M N (D
� W O ? V N (D O O (D T N M A r V T fD N N T A O N N N
} 0 N
a
o d
N W V V T V
(D M N M V O fD
(q O N N D N r N V r A T
(D (D ID Cl! N r M mA M T N N N O
� O
N c d M N N
O
c
o. o 0 0 0 0 0 0 0 o e o v o 0 o v o 0 o v o a o 0
C co iI M V M N M T N A T V I� M N M r fD m N M
c 9 N N V N I� N O N N N r N V O r A V N M O fD M N N O O N O
ry J N N O T N O O I� M O M O N N O O N
� p] (D (D O O � N O V (D N A M W T A N I�
bCl N V M (D (D M M V M M O
j M N N V N T N N fD T
J V O N
LL N N N 6
N d O N
y J a M c c
N >
O D 0 c
(q(D (D ID Cl! N r M (D A M In � V Cl! N N O
� T r fD N r T A N N (D V r A T r
U N M M T O K O O N O O N T N N O O V O N M V O N O N O O N N
U W 0 O N (D N mI� N N N T V M A N M N N N
j m M V NO NO N N r N (D T (D N M O M N N
N N N r M N O M N N N I� O O O O
I
d
C C
d U U U 00 N
N (n U) N c
> 5 �` m E ° E O °' m O
m w J so 0
2 m
w m m 0 0 c c o c o m c m c m x 0 0 0 d E w 0 J w UM .� 10 .0 F 3 w d F 0
U O w 'u O a� (� C a U a in in d f d U E 2 d
O LL N O N N C O Oco
0 m X X yp LL C C N N O N O O N N N d N N N o
O C K C m T F 8 0 N LL 'O ? LL d F F F L F
Q a d OI C d _ L N N N VI L_ 7
0 7
L N N L C ¢ 'O O
N U N m LL (n D O - (J LL O O w Q_ = O d J J a a a a 0 = O O
K N m %
OIQ F F f W
" N I
d e e
o c o a
W o
m �
A d m v a
a
o d
� O N Cl Cl
N A
r C C th O N
} al
fD fD N
O N fD
O A N O
N c0 N M tD V
rc � a`
c
d e e
a
d co o a
U N Cl V
d N N N
a � l
rc
ry j C6 N W
> N M N Cl
re a m o 0
9C:T ry
J U p t2 ry c
LL N N N 6
y J a M c c
d a J w m K J � N AO N th
N
U A x `O O m o vi
U W 0
N N
N fD V
Cl fD A
c A O
Cl Cl N
I
IN
I� fD N
O O N
N O A
W fD N
a m N
mI
I
I
I
I
IE
I �
a
c �
o �
IZ
� U
c c
O ° m
� U
N
c d o 0 o e o e e
T T N V
} O O
a
o d
N O N T r M N N N fD
� c c co co v v � v M aS aS
c
m m o
A d ri ri ri ri r � ri vi vi �
(D V N N N (D fD fD fD
N N a T A A
N N N N N fD
rc a �
c
d 9 o D r-� LO m m m m
E N O V m N V N N c
a
c 9 N M T I� A (D fD fD c
K 'o m m aT v v v
m ai o 0 0
c N O t2 U N A a
y d a M c C
y U M N N N T A N
N N N A
U N % N
a O O M M M I� O N r A A N
m co r m r M m m m M
}
N N M c N N N M
N N N N N N
M N N M M M
j (D T N N T W W W
co o co � m m m m
N N N a T N N N N
N N O V (D fD fD I�
A A
(D (D V T V O V V V N
O M M M T M c N N c V
m
y
C
N
0 E
d
C C N
N 0 U n ry
m d w
d O O O N C
J LL U N j N N . Z N
O m N F N N N ate. U
O C N m T C J N N O C N
r �
OW
A m ii a`
U N
N � O O O K O c
O Q F F f W f W
r
� c d o000o e 000e e
c a c G7 M M N O m c M V o
W O ? m (D N O N (D T O N N
T (D (D O M V M N T
a
o d
N O O O M (D V N T A N O O O A
N a N N N N N N V O M O M O V V V
N N co co N M O V N V M O O V
d N N N N
} al
(D O O V
N N M O O O O N M O O O
O (D (D T N N N O O N N M
C N
O_ W N N N (D T N O
(D O O V
rc a
a I o 0 0 0 0 o e o o o e e
c N o m m o v m N r O O O
CO V N fD fD
E N O V N M O (D M (D T N N
d N O V V N N V N V N V V V
a
j m I N N N O M I� A O O M M M fD
c a N O N O N M N N M fD fD I�
ry J O V N N O O (D N V M M N
V N V N N (D M M fD
N T W V (D N W W
a a m m
a N c
c d o d
a
C LL O N N %
y j a J d N N N N M O O N O N M O O c
(D T Cl! N M O O N N
� N U Intl T T N r T N V N N V V T A A N
> W N y0 M M r (D N O c N O 0 0 O M
' I
T CO N M N M N (D (D N N A
T O N N (D N fD_ fD_ O
d (D T T (D W V M M N
j V M OM T W T V M N A M
I
N N (D V V N V (D V V N N M
M M N (D O V W O O N fD fD
M fD N r r A A A
mI
I
I
I
I
I
I
U O
N
m N N OO N N c
M c m 0 N S C N > D O c N
O O C "O OI OI N ESP
Q O. L N J L N O O. N 1 'Q L L_ L_ % m
,�? A m LL S U 2 z 0 m Q a 0 0 W c
K N > O O O % O c
93 Q F F f W f W
N
c d o 0 0 0 0 o e o 0 0 0 o e e
c 9 C G7 N M r O O b b N O b V V
M I� A
N O Q) N O O fD N V O V O M M
U N V
} O O
a
o d
N O M M O M r (D M O O T N T V T V V M
T T m N V m O N (D O (D fD O (D T T M N N N N N O O I� N N N O V V fD
W LD cD co m m m m in N m m m m
N N N N
d V N N N V V
} al
N N N O V M O M M N N N O M O O M
O T mT mN N M Cl! T (D N - A M
C M N (D N T N O T W V V N A
ut O N I� r O N M r A N m m M N N N
N T T A V O Cl! M� A A O
rc a
a I o 0 0 0 0 0 o e o 0 0 0 o e e
C N O (D N M O (D A N N (D N ID A A
N 9 O M O N N O O N N O O O M M
d N O V N m M N N fD M M N N N N N
� I
C 9 V N N N T M O (D V N O (D A A M
LL N O N U N jp 6
T T T (D T (D N N M Cl! T (D N I� A M
3 W O m m N N N N N T T fD V O Cl! M T W W A
N
' I
N O N T Cl! N COw M N M M
I
V M M W
T T O N N O V M N N N O O A A M
T T O N T T N CO M M
V V O N (D N O T M M V M
mI
I
I
I
I
I
I
N �
T � m
m `O' N U N
o
(n
o � m o m m w
d d d d w o O o
O LL N i O O C Y Y Y y ry
OI N N m d >O >O >O d d U
C C 6] p N N N LL C C N > > > O C
O p C "O C
a O. L N J U L O L O. N 7 'Q L L L L_ L_ % m
N 'V N mLL J - U Z O O w Q N a a' a' O O W c
N 7 O O O % O C
93 Q F F f W f W
O
O
c d o 0 o e o e e
c a C G7 (D V M N N N
N N N fD M M M
N N m r r r V N M M
} O O
a
o d
ry m m m m v a v m m m M
rva m m m r r M
M C6 v v v N
c
N N N M
N I0 N N r A A
O T N N M_ O O O N
r r T A A I�
M N N Cl! N N
rc a
aI o 00o e oe e
d 9 o v m o m m m m
d N O M M M O V V V
� I
j m N N r A V V V M
ry J O M M M (D fD fD fD
> m H M V V V V V W
a s M N T W T W W O
a
C O c
J N O N d
LL N m r N m o 0 N r C A A
m 0 0 0
K O O N N N M r M T A A N
(D (D O M N V Cl! N N I�
m m cp m m m m m
O N D c N N N O
V I� N N N fD
d N N N M T W W M
c N O M Cal N N N O
' I
I
N N O V V fD N M M N
I� r O M M N (D fD fD
N N O Cl! N
M M I� N N M (D fD fD M
(D (D N N V O O O fD
p N N N M co M M N
mI � �
I
I
I
O
U G
U
E �
U N O
C C N U
m N VI
N U ry C
O Q F F f W f W
N
c d o 0 0 0 0 o e o 0 0 0 0 o e e
N 9 C G7 N V N (D O N N (D N N N O V N N
(D I� T r O N fD fD
U N N
} O O
a
o d
N O N N (D O (D V V T T N N O T T M M M
N a Io r r M O (D V M 6 N T N N V N N fD
N � C N N M I� M m N V M O fD N T H I� M M V
c O N O N O (p N M
M CO T (D M M O
N T N M T c N T O V N N V
CO (D T N fD fD fD
rc a
a o 0 0 0 0 0 o e o 0 0 0 0 o e
C co
N 9 O M V (D O O (D fD M M T M O N M M
d N O (D V V N O N fD M V V V O V V
c
Iz O M N M O M M A
(D O M r A N N M (D O fD fD A
U ry J M N (D I� M N M (D M T O O A A O
N
c N � IN N O.
y t a M c C
N N N M N M T N N T O V N N A
(D N O M
(D T N fD fD V
U N
N
' I
N
N N
I
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 M O Im AA V V V T V I� M T M N N M O A V
m r r O N N N V N N V V T (D A A N
mI
I
I
I
I
I
IN d
O
Cl] N
� i
N O C N C C YI U N LL Q F d YI
LL o y „ =
. m N X N 0 C C - N N YI >U N N N 'Q c
c 'a 6] F O N LL N N N N > O C N
O O OI 21 (0.� (Cp
N 7 L C U � L_ L_ X
N 6] LL S U O O Q C LL S LL a O O W C
N U N
0 co
N > O O O X O c
0 Q F F f W f W
M
� c d oo e 00000e e
c 9 c W G7 N N fD M T N N N N O ? I� r fD T r T N N N N
N N m T T A M N N O T M M
} O O
a
o d
N W r r T T fD N r N r N N N V
C O O O V N O M O V V fD
c O
A A N
� d N
} ° Ia`
O M CO M V N M (D N N N
0 O
'N c d I� r A V tD tD
rc � a`
a o 0oe o000oe
c coo W W N ao W ae ae
d o o CO CO v COM m v N N
a
ry J I� r A N N N N r fD fD M
d N N N V N T M T W W V
N W N N N W
c
@
N a
c � o x
y LL a M c C
d d > >
`o
N N W
0x O
C W 0 O
N N N N N N N W W N
I
I� r W O Co N N T W W O
m m r r v o o m W co a W W W m m W v in co m in o o �
J N
I
I
I
I
I
N
0 Q CO fn
N j E N
m N J U o U U U C
O N C C C N
U J U J d N E
J LLo
O O N N N E
O C
O 0 C "O d N aJ. E
0 o m m o x m
c � � �
U N
N > co W
Q O O O x O c
O F F f W f W
R55JCO21 City of Kent 7/22/2014 6046:50
Fiscal Year: 14 Period: 6 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 40,278,108- 30,764,202.78- 203,691.31- 30,967,894.09- 9,310,213.91- 76.89
Charges for Services 72,963- 102,002.18- 536.84- 102,539.02- 29,576.02 140.54
Miscellaneous Revenues 25,198,785- 16,972,605.02- 176,900.60- 17,149,505.62- 8,049,279.38- 68.06
Non Revenues 10,457,804- 10,482,432.31- 10,482,432.31- 24,628.31 100.24
Other Financing Sources 25,855,591- 26,278,410.80- 118,873.63- 26,397,284.43- 541,693.43 102.10
Operating Transfers In 17,069,329- 10,826,626.64- 10,826,626.64- 6,242,702.36- 63.43
Total Available Resources 118,942,769- 95,436,468.51- 500,002.38- 95,936,470.89- 23,006,298.11- 80.66
Unallocated Street Projects 15,783 41,096.00 41,096.00 25,313.00- 260.38
Traffic Calming Projects 25,080.39 25,080.39 25,080.39-
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 80,000 871.89 871.89 79,128.11 1.09
228th St Bike Lane Connection 727,500 48,017.91 48,017.91 679,482.09 6.60
Pedestrian Walkways 366,903 416,108.32 416,108.32 49,205.32- 113.41
Kent-Kangley Pedestrian Improv 414,997 85,711.09 8,426.08 94,137.17 320,859.83 22.68
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 63,547.49 147,181.56 87,181.56- 245.30
Asphalt Overlays2009 5,946,473 1,246,815.16 470.87- 1,246,344.29 4,700,128.71 20.96
B&O Street Capital 2,684,200 1,222,852.19 364,773.54 1,587,625.73 1,096,574.27 59.15
Street Overlay&Misc Capital 246,626 52,951.09 15,863.14- 37,087.95 209,538.05 15.04
Sidewalk Renovations 2008 1,799,316 1,495,636.62 1,495,636.62 303,679.38 83.12
Kent Station 3,693,318 3,989,621.32 3,989,621.32 296,303.32- 108.02
Downtown ITS Improvements 4,779,960 4,967,276.42 4,967,276.42 187,316.42- 103.92
84th Avenue Rehabilitation 7,379,096 7,028,877.80 957.68 7,029,835.48 349,260.52 95.27
Lincoln Ave/Smith St Improv 867,017 870,966.43 28.60 870,995.03 3,978.03- 100.46
256th Street- 116th to 132nd 58,000 58,000.00
BNSF Grade Separation 19,877,044 19,770,415.45 6,909.05 19,777,324.50 99,719.50 99.50
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 2,623,151.56 863,922.12 3,487,073.68 1,612,926.32 68.37
212th UPRR/BN Grade Separation 116,972 17,903.64 10,243.52 28,147.16 88,824.84 24.06
LID 353 224th-228th Corridor 30,861,440 32,226,251.96 5,641.75 32,231,893.71 1,370,453.71- 104.44
224th-228th (EVH-88th) 11,749,340 1,947,018.79 62,194.09 2,009,212.88 9,740,127.12 17.10
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 6,612.38 1,598,584.42 1,943,784.58 45.13
72nd Ave Imps(S.196th-200th) 112,242 123,582.34 12,075.20 135,657.54 23,415.54- 120.86
R55JCO21 City of Kent 7/22/2014 61:46:50
Fiscal Year: 14 Period: 6 Street Capital Projects Fund Page - 2
Budget Prior Years Fiscal YTD Prj to Date Variance %
Central Av(Willis-Green River) 300,000 5,491.95 5,491.95 294,508.05 1.83
224th-228th (88th-94th) 5,000,000 1,990.48 1,990.48 4,998,009.52 .04
Total Expenditures 118,942,769 89,823,558.08 1,478,036.80 91,301,594.88 27,641,174.12 76.76
Ending Balance 5 612 910.43- 978 034.42 4 634 876.01-
R55JCO21 City of Kent 7/22/201462.47:30
Fiscal Year: 14 Period: 6 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- 244,158.94- 3,646,372.42- 562,666.58- 86.63
Charges for Services 44- 43.84- 43.84- .16- 99.64
Miscellaneous Revenues 1,584,547- 1,597,323.94- 121,603.09- 1,718,927.03- 134,380.03 108.48
Operating Transfers In 7,129,009- 5,021,135.35- 27,875.00- 5,049,010.35- 2,079,998.65- 70.82
Total Available Resources 12,943,646- 10,041,722.43- 393,637.03- 10,435,359.46- 2,508,286.54- 80.62
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 50,169.46 178,781.79 826,402.21 17.79
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 15,599.14 19,599.14 1,280,400.86 1.51
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 12,453.81 483,346.13 31,526.87 93.88
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 12,702.52 223,168.79 10,791.79- 105.08
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 1,664,724 856,681.56 121,505.40 978,186.96 686,537.04 58.76
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 28,639.88 86,974.90 33,025.10 72.48
Urban Forestry Plan 445,391 355,273.19 37,083.81 392,357.00 53,034.00 88.09
Community Parks Reinv. Program 177,159 177,159.00
Parks Land Acquisition 2,817,026 1,859,270.16 37,132.07 1,896,402.23 920,623.77 67.32
Senior Center Memorial Gift 103,749 103,749.00
Green Tree Park Renovation 117,225 117,225.00
King County Levy 2014-2019 236,707 236,707.00
Urban Forestry-Other 448.30 448.30 448.30-
Total Expenditures 12,943,646 7,276,056.07 356,593.12 7,632,649.19 5,310,996.81 58.97
Ending Balance 2 765 666.36- 37 043.91- 2 802 710.27-
R55JCO21 City of Kent 7/22/2014 6347:58
Fiscal Year: 14 Period: 6 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- 86.32- 180,388.89- 180,388.89
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- 9,218,860.34- 118,338,211.25- 4,123,836.94 103.61
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- 2 668.13- 201 571.02-
R55JCO21 City of Kent 7/22/201464.48:20
Fiscal Year: 14 Period: 6 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- 266,168.57- 10,623,881.16- 908,488.84- 92.12
Total Available Resources 11,533,653- 10,358,996.01- 266,168.57- 10,625,164.58- 908,488.42- 92.12
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 17,751.52 2,620,600.74 936,872.26 73.66
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 8,658.00 277,664.25 157,664.25- 231.39
Laptop 6,756.59 6,756.59 6,756.59-
Monitors 38,000 35,585.32 35,585.32 2,414.68 93.65
Blades/Servers 55,500 29,999.12 8,326.05 38,325.17 17,174.83 69.05
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 35,645.02 35,645.02 2,742.98 92.85
Tech Services-Security 51,450 51,450.00
Storage- Enterprise 189,050 50,043.47 33,571.98 83,615.45 105,434.55 44.23
CH Service Center Renovation 202,000 78,335.13 78,335.13 123,664.87 38.78
Telephony 323,200 429,762.10 32,756.40 462,518.50 139,318.50- 143.11
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 93,024.68 9,723,400.28 1,810,252.72 84.30
Ending Balance 728620.41- 173143.89- 901764.30-
R55JCO21 City of Kent 7/22/2014 6548:46
Fiscal Year: 14 Period: 6 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 6,964.20 7,608,401.91 26,862.09 99.65
Security Camera Software Upgrd 40,000 40,000.00
Parks Maintenance Renovation 35,000 465.00 22,127.46 22,592.46 12,407.54 64.55
Total Expenditures 8,877,922 7,687,376.14 29,091.66 7,716,467.80 1,161,454.20 86.92
Ending Balance 1 190 545.87- 29 091.66 1 161 454.21-
R55JCO21 City of Kent 7/22/2014 6649:09
Fiscal Year: 14 Period: 6 Water Fund Page - 1
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 193,927- 193,926.30- 193,926.30- .70- 100.00
Intergovernmental 520,271- 520,270.76- 520,270.76- .24- 100.00
Charges for Services 1,764- 3,987.21- 3,987.21- 2,223.21 226.03
Miscellaneous Revenues 771,649- 2,929,976.10- 5,706.95- 2,935,683.05- 2,164,034.41 380.44
Non Revenues 42,616,848- 42,616,847.61- 42,616,847.61- .08 100.00
Other Financing Sources 2,500,903.04- 2,500,903.04- 2,500,903.04
Operating Transfers In 42,365,390- 39,363,789.69- 838,124.00- 40,201,913.69- 2,163,476.31- 94.89
Total Available Resources 86,469,848- 88,129,700.71- 843,830.95- 88,973,531.66- 2,503,683.49 102.90
Seismic Vulnerability Assess 752,158 752,570.88 752,570.88 412.88- 100.05
Water Comp Plan Update 2007 681,288 681,287.52 681,287.52 .48 100.00
Water Conservation Plan 475,193 493,435.93 703.00 494,138.93 18,945.93- 103.99
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 40,822.24 253,438.53 681,561.47 27.11
Guiberson Reservoir Repair 3,678,847 179,523.77 399.84 179,923.61 3,498,923.39 4.89
Tacoma Intertie 45,152,355 41,402,272.76 2,085,994.29 43,488,267.05 1,664,087.59 96.31
Transmission Easements 102,534 5,572.55 5,572.55 96,961.45 5.43
Seismic System Controls 78,783 78,783.00
Corrosion Control 2,740,623 2,740,625.65 2,740,625.65 2.65- 100.00
Pump Station#3 Replacement 2,008,534 108,751.41 108,751.41 1,899,782.59 5.41
Kent Springs Source Upgrade 627,779 319,284.46 319,284.46 308,494.07 50.86
Kent Springs Trans Main Repair 506,528 8,601.49 94.52 8,696.01 497,831.99 1.72
277th Transmission Main 50,000 50,000.00
Misc Water Improvements 5,640,752 5,070,159.02 56,546.49 5,126,705.51 514,046.49 90.89
Additional Water Source Dev 1,470,476 1,056,022.10 1,056,022.10 414,453.90 71.81
Well Head Protection 779,627 179,657.18 179,657.18 599,969.82 23.04
Security Improvement per VA 92,362 17,730.21 7,299.61 25,029.82 67,332.18 27.10
East Hill Pressure Zone 4,703,686 1,493,649.18 406,392.43 1,900,041.61 2,803,644.39 40.39
Impoundment Reservoir 2,126,362 2,126,361.78 16.92 2,126,378.70 16.70- 100.00
West Hill Reservoir 50,000 50,000.00
Reservoir Recoding/Scope 200,000 200,000.00
East Hill Reservoir 4,926,262 4,926,411.41 4,926,411.41 149.41- 100.00
East Hill Well Generator 735,000 625,413.17 7,177.83 632,591.00 102,409.00 86.07
Clark Springs Sourcelmprvmnts 37,419 42,003.53 42,003.53 4,584.53- 112.25
Landsburg Mine 675,016 333,602.16 6,625.54 340,227.70 334,788.30 50.40
Clark Springs HCP 237,722 221,235.25 204.09 221,439.34 16,282.66 93.15
Hydrant Replacement 2005 128,304 53,304.12 21,698.22 75,002.34 53,301.66 58.46
Large Meter/Vault Replace 2008 256,886 156,886.05 26,543.10 183,429.15 73,456.85 71.40
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
R55JCO21 City of Kent 7/22/2014 67 49:09
Fiscal Year: 14 Period: 6 Water Fund Page - 2
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Lower East Hill Improvements 475,338 475,510.59 475,510.59 172.59- 100.04
Total Expenditures 86,469,848 66,141,646.86 2,844,623.05 68,986,269.91 17,483,578.26 79.78
Ending Balance 21 988 053.85- 2 00 7792.10 19 98 2261.75-
R55JCO21 City of Kent 7/22/2014 6849:33
Fiscal Year: 14 Period: 6 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- 136.98- 6,405.94- 6,405.94
Miscellaneous Revenues 727,975- 808,353.25- 5,260.72- 813,613.97- 85,638.97 111.76
Non Revenues 12,262,268- 12,262,267.80- 12,262,267.80- .20- 100.00
Other Financing Sources 1,500,000- 1,500,000.00- 1,500,000.00- 100.00
Operating Transfers In 52,615,988- 46,407,572.21- 198,500.00- 46,606,072.21- 6,009,915.79- 88.58
Total Available Resources 105,107,499- 79,451,220.06- 1,098,939.86- 80,550,159.92- 24,557,339.08- 76.64
NPDES Permit 3,717,335 2,864,869.50 102,786.26 2,967,655.76 749,679.24 79.83
Low Imp Dev, Porous Concrete 23,111.48 23,111.48 23,111.48-
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 1,655,940.07 342,776.73 1,998,716.80 131,283.20 93.84
Citywide Stm Pipe/Culvert Mtc 4,100,000 3,957,226.20 280.63 3,957,506.83 142,493.17 96.52
S. 228th Drainage Bypass 7,450,000 6,318,023.89 72,531.26 6,390,555.15 1,059,444.85 85.78
Mill Ck/James St. Pump Station 5,631,897 4,392,628.05 76,348.74 4,468,976.79 1,162,920.21 79.35
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 1,000,000 137,469.28 137,469.28 862,530.72 13.75
Scenic Hill Drainage Impts 50,000 50,000.00
Johnson Creek 700,000 593,417.28 332.60 593,749.88 106,250.12 84.82
Earthworks Overlays 1,196,621 1,181,100.80 1,181,100.80 15,520.20 98.70
Lake Fenwick Restoration 2009 20,895 22,936.18 22,936.18 2,041.18- 109.77
256th Flume 510,000 439,796.93 439,796.93 70,203.07 86.23
Lake Meridian Outlet 2,718,065 2,746,326.72 221.73 2,746,548.45 28,483.45- 101.05
Upper Meridian Valley Creek 80,594 80,593.68 80,593.68 .32 100.00
81stAv So Storm Drainage Impr 150,000 129,958.12 129,958.12 20,041.88 86.64
Surface Water Manual 87,955 87,954.67 87,954.67 .33 100.00
Mill Creek @ James-Fld Protect 600,000 469,654.38 325.91 469,980.29 130,019.71 78.33
Riverview Park 2,390,000 2,275,831.63 25,772.47 2,301,604.10 88,395.90 96.30
Downey Farmstead 550,000 487,370.70 13,877.07 501,247.77 48,752.23 91.14
Bauer Property 310,000 149,914.94 7,680.51 157,595.45 152,404.55 50.84
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 12,979,729.79 233,383.15 13,213,112.94 916,304.06 93.51
Upper Russell Road Levee Impr. 3,853,121 2,296,510.29 153,276.91 2,449,787.20 1,403,333.80 63.58
Lower Russell Rd Levee-S231st 1,850,000 1,052,953.31 45,380.07 1,098,333.38 751,666.62 59.37
Lowest Russell Rd-Van Dorens 790,000 196,860.12 42,638.73 239,498.85 550,501.15 30.32
Boeing Levee Improvements 4,190,000 3,585,083.51 99,995.58 3,685,079.09 504,920.91 87.95
Briscoe Levee Improvements 12,940,000 1,999,913.82 1,990,641.57 3,990,555.39 8,949,444.61 30.84
Desimone Levee Improvements 6,900,000 596,418.94 146,598.87 743,017.81 6,156,982.19 10.77
R55JCO21 City of Kent 7/22/2014 6949:33
Fiscal Year: 14 Period: 6 Sewerage Fund Page - 2
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Green River Sandbag Removal 193,541 777,079.87 2,997.57 780,077.44 586,536.44- 403.06
County Road 8 500,000 12,855.52 30,476.05 43,331.57 456,668.43 8.67
Valley Channel Rehabilitation 500,000 63,552.78 63,552.78 436,447.22 12.71
Misc Drainage 2008 2,056,397 1,672,975.00 6,082.21 1,679,057.21 377,339.79 81.65
Drainage Infractructure Improv 473,379 463,248.62 463,248.62 10,130.38 97.86
Downtown ITS Improvements 158,406 158,406.09 158,406.09 .09- 100.00
Lincoln Ave/Smith St Improv 41,444 41,443.50 41,443.50 .50 100.00
BNSF Grade Separation 993,000 434,964.00 434,964.00 558,036.00 43.80
256thlmps(KentKangley-116th) 211,821.35 333,254.35 545,075.70 545,075.70-
224th-228th Corridor 2,004,580 1,516,197.43 12,926.51 1,529,123.94 475,456.06 76.28
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 5,227.75 279,358.28 4,314.28- 101.57
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 4,741.13 5,997,133.54 570,576.46 91.31
256thlmps(KentKangley-116th) 100,000 8,173.08- 28,028.06 19,854.98 80,145.02 19.85
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 105,107,499 68,462,968.55 4,079,914.35 72,542,882.90 32,564,616.10 69.02
Ending Balance 10 988 251.51- 298097449 8 007 277.02-