HomeMy WebLinkAboutCity Council Committees - Operations - 11/18/2014 (3) KENT
WASH ING70N
Operations Committee Agenda
Council Members: Bill Boyce * Dana Ralph * Les Thomas, Chair
November 18, 2014
4:00 p.m.
Item Description Action Speaker Time Page
Call to order.
Roll Call.
Changes to the Agenda.
1. Approval of Minutes dated YES 1
October 21, 2014.
2. Approval of Check Summary Reports dated YES
October 31, 2014.
3. Premera Blue Cross Administrative Services YES K. Endicott 5 3
Contract.
4. Delta Dental of Washington (DDW) YES K. Endicott 5 33
Administrative Services Contract
5. Stop Loss— Information Only. NO B. Fowler 5 51
6. Vision Service Plan (VSP) Administrative YES B. Fowler 5 53
Services Contract
7. Group Health Cooperative 2015 Contract. YES B. Fowler 5 55
8. Banking Services RFP. — Information Only NO A. BeMiller 5 59
9. Resolution authorizing investment of YES A. BeMiller 5 61
available monies in the Local Government
Investment Pool
10. August Financial Packet. NO A. BeMiller 5 77
11. September Financial Packet. NO A. BeMiller 5 135
12. Puget Sound Emergency Radio Network YES T. Brubaker 5 193
Interlocal Agreements - Recommend
13. tw telecom, inc.—Approval of Merger— YES T. Brubaker 5 245
Ordinance.
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 4`h Avenue South, Kent,98032-5895. Dates and times are
subject to change. For information please contact Annalise LaPorte at (253)856-5705.
Any person requiring a disability accommodation should contact the City Clerles Office at(253)856-5725 in
advance.
For TDD relay service call Washington Telecommunications Relay Service at 1-800-833-6388.
1
KENT
WASHINGTON
OPERATIONS COMMITTEE MINUTES
October 21, 2014
Committee Members Present: Les Thomas, Chair, Bill Boyce and Dana Ralph.
The meeting was called to order by L. Thomas at 4:00 p.m.
1. APPROVAL OF MINUTES DATED OCTOBER 7, 2014.
B. Boyce moved to approve the Operations Committee minutes dated October 7, 2014.
D. Ralph seconded the motion, which passed 3-0.
2. APPROVAL OF CHECK SUMMARY REPORT DATED 9/16/2014 THROUGH
9/30/2014.
D. Ralph moved to approve the check summary report dated 9/16/2014 through
9/30/2014. B. Boyce seconded the motion, which passed 3-0.
3. SHOWARE CENTER SALES, MARKETING, AND OPERATIONAL MANAGEMENT
SERVICES AGREEMENT.
Economic and Community Development Director B. Wolters brought a motion before the committee to
request approval for the Mayor to sign the ShoWare Center Sales, Marketing, and Operational
Management Services Agreement, which would extend the management and concessions services
from SMG for a term of an additional five years to commence January 1, 2015 and extend through
December 31, 2019 with the option to terminate or extend after three years.
The new amendment to the agreement offers SMG the opportunity to earn an Incentive Fee of up to
$50,000 per year. SMG's achievement of the incentive would be based upon ShoWare's ability to
exceed a gross Revenue Benchmark of $2.15 million which would then entitle them to 20% of the
revenue generated over this benchmark, up to the $50,000 cap. The incentive is meant to encourage
SMG to grow ShoWare's revenue above its current trend.
L. Thomas brought up the thought of looking at the contract from the net perspective. B. Wolters
responded by saying, "We can't do net under the IRS." He also mentioned that it wouldn't be in the
best interest of the facility as it could result in the operator cutting operating costs too far, resulting in
negative service.
Current revenues are at about $2.1 million. Understanding this, B. Boyce asked, "Does it make sense
to raise the bar a little higher?"The response was if the benchmark was to be raised, the incentive
would be less attainable for SMG. D. Ralph went on to clarify with B. Wolters that, even though
ShoWare Center is losing money, the City would still pay a 20% incentive to SMG if earned while the
other 80% of revenue earned would go toward reducing the deficit.
B. Wolters went on to say that SMG will invest $500,000 into the facility for capital improvements to
be paid upon execution of the new Management Agreement. Another element to the proposed
amendment; SMG will forgive the existing Accounts Receivable balance of $200,000 which will be
helpful for ShoWare's bottom line this year.
In addition to talking about the amended agreement, the committee continued discussion with B.
Wolters in regards to a demand/claim letter the City mailed to Mortenson Construction, the company
responsible for the construction of ShoWare. The letter brings up issues with the ice plant, hot water
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Operations Committee Minutes
October 21, 2014
Page: 2
heaters and the plaza lights. In short, it claims that the City did not get the equipment and services
that were paid for. Kent's City Attorney T. Brubaker clarified, "the letter is an attempt to resolve the
issue at an arm's length in advance of filing a lawsuit."
After being asked what the claim total was and where the money would go, B. Wolters answered that
"The total claim related to Mortenson is in excess of $500,000." A. BeMiller, the Finance Director
answered the second part of the question saying, "If the City is awarded the money, it would show up
as current year revenue for ShoWare."
B. Wolters wrapped up his presentation informing the committee that Mortenson has been highly
cooperative with the City. D. Ralph had a similar comment, saying that SMG has been a fantastic
partner from the beginning with commitment to making ShoWare successful. She also mentioned,
"Anything other than continuing this contract would be a setback."
L. Thomas asked that before this item be put on the Consent Calendar, that it go before the
Economic and Community Development Committee for further discussion.
B. Boyce moved to recommend approval of the ShoWare Center Sales and
Operational Management Services Agreement. D. Ralph seconded the motion,
which passed 3-0.
4. MUNICIPALITIES CONTINUING DISCLOSURE COOPERATION INITIATIVE (MCDC).
A. BeMiller, Finance Director, discussed what the US Securities and Exchange Commission's (SEC)
Municipalities Continuing Disclosure Cooperation Initiative is and how it affects the city. The MCDC
is intended to address potential widespread violations of the Federal Securities Law by municipal
underwriters of municipal securities - municipalities who have issued bonds.
This "information only" discussion was an effort to brief the committee members on where the City
is in the process with a questionnaire (report) that KeyBank put forth to the City of Kent with
regard to an issue of failure to connect several Committee on Uniform Securities Identification
Procedures (CUSIPS) to financial reports. A. BeMiller updated the committee, informing them that
the City and the City's bond company, Pacific Law Group, heard what Key Bank submitted as part
of their questionnaire. The City is mentioned and the bond issue is mentioned but the language that
Key Bank used was innocuous. Both parties agree that the issues Key Bank brought up are minor.
A. BeMiller brought up is the fact the Key Bank's language did not clearly state the fault they found
on the City's part which was disconcerting. So rather than sending in a questionnaire or not, the
City has decided to instead send a formal letter asking for clarification; an explanation of what it
was that happened. The only issue with this action is that the City will lose the protections that the
MCDC provides. However, it would force the SEC to prove that there was a material weakness or
misstatement in the City's statements.
The meeting was adjourned at 4:30 p.m. by L. Thomas.
v
Annalise LaPorte
Operations Committee Secretary
3
BENEFITS DIVISION
Becky Fowler
Manager
400 West Gowe
Kent, WA 98032
Fax: 253-856-6270
OFFICE: 253-856-5290
November 18, 2014
To: Operations Committee
From: Becky Fowler, Benefits Manager
Thru: Lorraine Patterson, Human Resources Director
Subject: Premera Blue Cross three year (2015 thru 2017) Administrative Services
Contract
Motion: I move to recommend the first year, 2015 Premera Blue Cross Administrative
Services Contract for the city's self-insured health plan be placed on the City Council
consent calendar for the December 9, 2014 meeting subject to approval of final terms
and conditions by the City Attorney.
SUMMARY: The city contracts with Premera Blue Cross as a third-party administrator
(TPA) to process claims and provide access to Premera Blue Cross's PPO network of
doctors and hospitals. The city is self-insured for this program and wires the weekly
claims cost to Premera Blue Cross for our medical and prescription expenses. The
three year contract beginning 2015 has no increase in admin fees, no rate increase for
2016, and a slight increase of 3% for 2017. The cost of the administrative services
contract by Premera Blue Cross and claims expense is budgeted in the health and
wellness fund.
BUDGET IMPACT:$510,000 (Administrative Services Contract)
BACKGROUND: Approximately 94% of the city's employee population is covered
under the self-insured Premera Blue Cross program totaling 2,300 lives. Included in
this coverage is our LEOFF I retirees and their dependents. The overall projected cost
of our self-insured plan inclusive of administration fees is $11,293,305 for 2014 and is
budgeted in the health and wellness fund.
City of Kent Human Resources Department
Lorraine Patterson, Director
DRAFT 4
ADMINISTRATIVE SERVICE CONTRACT
BETWEEN
PREMERA BLUE CROSS
AND
CITY OF KENT
EFFECTIVE JANUARY 1, 2016 THROUGH DECEMBER 31, 2016
(The "Contract Period")
This Contract is effective by and between the group named above (hereinafter referred to as the "Plan Sponsor"),
and Premera Blue Cross (hereinafter referred to as the "Claims Administrator"or"we,""us," or"our").
WHEREAS, the Plan Sponsor has established an employee benefit plan (hereinafter referred to as the "Plan")
which provides for payment of certain welfare benefits to and for certain eligible individuals as defined in writing
by the Plan Sponsor, such individuals being hereinafter referred to as "Members" and,
WHEREAS, the Plan Sponsor has chosen to self-insure the benefit program(s) provided under the Plan, and
WHEREAS, the Plan Sponsor desires to engage the services of the Claims Administrator to provide
administrative services for the Plan,
NOW THEREFORE, in consideration of the mutual covenants and conditions as contained herein the parties
hereto agree to the provisions in this Contract, including any Attachments and endorsements thereto. The parties
below have signed as duly authorized officers and have hereby executed this Contract. If this Contract is not
signed and returned to the Claims Administrator within sixty (60) days of its delivery to the Plan Sponsor or its
agent, the Claims Administrator will assume the Plan Sponsor's concurrence and the Plan Sponsor will be bound
by its terms.
IN WITNESS WHEREOF the parties hereto sign their names as duly authorized officers and have executed this
Contract.
City of Kent
BY: DATE:
Title
ADDRESS:
Premera Blue Cross
BY: DATE: January 1, 2015
Jeffrey Roe
President and Chief Executive Officer
P.O. Box 327
Seattle, WA 98111-0327
5
TABLE OF CONTENTS
ADMINISTRATIVE SERVICE CONTRACT..................................................................................................1
PREMERA BLUE CROSS............................................................................................................................1
CITYOF KENT..............................................................................................................................................1
1. DEFINITIONS...........................................................................................................................................1
2. DUTIES AND RESPONSIBILITIES OF THE PLAN SPONSOR.............................................................1
2.1. Documentation................................................................................................................................1
2.2. Plan Sponsor's Fiduciary Authority.................................................................................................1
2.3. Defense of the Plan.........................................................................................................................2
2.4. Administrative Duties......................................................................................................................2
2.5. Taxes, Assessments, And Fees .....................................................................................................2
2.6. Compliance With Law.....................................................................................................................2
2.7. Appeals...........................................................................................................................................3
2.8. Funding...........................................................................................................................................3
3. DUTIES AND RESPONSIBILITIES OF THE CLAIMS ADMINISTRATOR.............................................3
3.1. Administrative Duties......................................................................................................................3
3.2. Appeals...........................................................................................................................................4
3.3. Claims Processing ..........................................................................................................................4
3.4. Funding Support..............................................................................................................................5
3.5. Annual Accounting..........................................................................................................................5
3.6. Participation In Class Action Suits..................................................................................................5
4. LIMITS OF THE CLAIMS ADMINISTRATOR'S RESPONSIBILITY.......................................................6
4.1. Recoveries......................................................................................................................................6
4.2. Independent Contractor..................................................................................................................6
4.3. Limits of Liability..............................................................................................................................6
S. FEES OF THE CLAIMS ADMINISTRATOR............................................................................................6
5.1. Payment Time Limits.......................................................................................................................6
5.2. Late Payments................................................................................................................................6
5.3. Customization Fees ........................................................................................................................6
6. AUDIT.......................................................................................................................................................7
7. SUBROGATION.......................................................................................................................................7
8. TERM OF CONTRACT............................................................................................................................7
8.1. Contract Period...............................................................................................................................7
8.2. Changes to Fees.............................................................................................................................8
9. TERMINATION.........................................................................................................................................8
9.1. Termination With Notice..................................................................................................................8
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9.2. Contract Period Expiration..............................................................................................................8
9.3. Termination Due to Insolvency .......................................................................................................8
9.4. Termination Due to Inability to Perform..........................................................................................8
9.5. Termination For Nonpayment.........................................................................................................9
9.6. Plan Sponsor Liability Upon Termination........................................................................................9
9.7. Final Accounting..............................................................................................................................9
9.8. Claims Runout.................................................................................................................................9
10. DISCLOSURE........................................................................................................................................9
11. OTHER PROVISIONS..........................................................................................................................10
11.1. Choice of Law .............................................................................................................................10
11.2. Proprietary Information................................................................................................................10
11.3. Parties To The Contract..............................................................................................................10
11.4. Notice..........................................................................................................................................10
11.5. Integration...................................................................................................................................10
11.6. Assignment .................................................................................................................................10
11.7. Survival .......................................................................................................................................11
12. ATTACHMENTS TO THE ADMINISTRATIVE SERVICE CONTRACT..............................................11
ATTACHMENT A—OUT-OF-AREA SERVICES.......................................................................................12
ATTACHMENT B —CENSUS INFORMATION ..........................................................................................15
ATTACHMENT C—REPORTING...............................................................................................................16
ATTACHMENT D—FEES OF THE CLAIMS ADMINISTRATOR..............................................................17
ATTACHMENT E— BUSINESS ASSOCIATE AGREEMENT....................................................................19
ATTACHMENT F—CARE FACILITATION................................................................................................20
ATTACHMENT G—EXTENDED POST-PAYMENT RECOVERY SERVICES..........................................21
ATTACHMENT H—PERFORMANCE GUARANTEES.............................................................................23
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1 . DEFINITIONS
Administration Fee Guarantee Period The multi-year period during which the Claims Administrator's base
administration fees will not exceed amounts agreed upon by the Claims Administrator and the Plan Sponsor. The
Administration Fee Guarantee Period is shown in "Attachment D—Fees Of The Claims Administrator."
Adverse Benefit Determination Any of the following: a denial, reduction, or termination of, or a failure to
provide or make payment (in whole or in part) for, a benefit, including payment that is based on a determination of
the eligibility of a Member to participate in the Plan. This includes any denials, reductions, or failures to provide or
make payment resulting from the application of utilization review or limitations on experimental and investigational
services, medical necessity, or appropriateness of care. It also includes a decision to rescind a Member's
coverage unless the rescission is due to nonpayment of subscription charges.
Affordable Care Act The Patient Protection and Affordable Care Act of 2010 (Public Law 111-148) as amended
by the Health Care and Education Reconciliation Act of 2010 (Public Law 111-152).
Claims Administrator Premera Blue Cross.
Contract Period The period shown on the face page of this Contract. The Contract Period begins at 12:01 a.m.
on the starting date shown on the face page and ends at midnight on the ending date shown on the face page.
Effective Date The date this Contract takes effect (the first day of the Contract Period). The Effective Date is
shown on the face page of this Contract.
Grandfathered Health Plan A Plan benefit package that meets the requirements to be a "grandfathered health
plan"set forth in the federal Affordable Care Act regulations. If the Plan consists of more than one benefit
package, the federal regulations on grandfathered plan status apply separately to each benefit package.
Member A Subscriber or dependent who is eligible for coverage as stated in the Plan and who is enrolled as
required in the Plan.
Non-Grandfathered Health Plan A Plan benefit package that does not meet the requirements to be a
grandfathered health plan set forth in the federal Affordable Care Act regulations. If the Plan consists of more
than one benefit package, the federal regulations on non-grandfathered plan status apply separately to each
benefit package.
PEPM "Per employee per month."
Plan The employee benefit plan established and maintained by the Plan Sponsor that is being administered
under this Contract. The Plan may consist of one or more benefit packages.
Plan Sponsor City of Kent.
Subscriber A person who is eligible for coverage under the Plan by virtue of an employee-employer relationship
or other relationship between the person and the Plan Sponsor, and who is enrolled as required in the Plan.
2. DUTIES AND RESPONSIBILITIES OF THE PLAN SPONSOR
2.1. Documentation
The Plan Sponsor shall provide the Claims Administrator with a copy of any documents describing the benefit
program(s) that the Claims Administrator needs to rely upon in performing its responsibilities under this Contract.
2.2. Plan Sponsor's Fiduciary Authority
The Plan Sponsor shall have final discretionary authority to determine the benefit provisions and to construe and
interpret the terms of the Plan.
The Plan Sponsor shall have final discretionary authority to determine eligibility for benefits and the amount to be
paid by the Plan.
City of Kent 1 January 1,2015
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2.3. Defense of the Plan
Except as stated in subsection 4.3, the Plan Sponsor shall be responsible for defending any legal action brought
against the Plan, including a claim for benefits by or on behalf of any individual or entity, including but not limited
to any Member or former Member, any fiduciary or other party. This responsibility includes the selection and
payment of counsel. The Plan Sponsor shall not settle any legal action or claim without the prior consent of the
Claims Administrator if the action or claim could result in the Claims Administrator being liable, including for
example, any liability for contribution to or indemnification of the Plan Sponsor or other third party either directly or
indirectly.
2.4. Administrative Duties
Unless specifically delegated to the Claims Administrator by this Contract, the Plan Sponsor shall be responsible
for the proper administration of the Plan including the following:
a. The Plan Sponsor shall provide the Claims Administrator a complete and accurate list of all individuals
eligible for benefits under the benefit program(s) and to update those lists monthly. The Claims
Administrator shall be entitled to rely on the most recent list until it receives documentation of any change
thereto.
Retroactive enrollments shall be effective on the most recent of two dates:
• The date the Member's coverage would have been validly in force
• The first day of the fifth full calendar month preceding the month in which the Claims Administrator
receives the request for retroactive enrollment.
Retroactive terminations of coverage shall be effective on the most recent of two dates:
• The date the Member's coverage would have been terminated, had notification been timely
• The first day of the fifth full calendar month preceding the month in which the Claims Administrator
receives the request for retroactive termination.
b. The Plan Sponsor shall distribute to all Members all appropriate and necessary materials and documents,
including but not limited to benefit program booklets, summary plan descriptions, material modifications,
enrollment applications and notices required by law or that are necessary for the operation of the Plan.
c. The Plan Sponsor shall provide the Claims Administrator with any additional information necessary to
perform its functions under this Contract as may be requested by the Claims Administrator from time to
time.
d. If the Plan Sponsor writes or revises its benefit booklet, the Claims Administrator must review and
approve in advance the draft of the benefit booklet that is printed and distributed to Members.
The Plan Sponsor must also include BlueCard disclosure language approved by the Blue Cross Blue
Shield Association in its booklet.
2.6. Taxes, Assessments, And Fees
The Plan Sponsor shall be responsible for all taxes, assessments and fees levied by any local, state or federal
authority in connection with the Claims Administrator's duties pursuant to this Contract.
2.6. Compliance With Law
• The Plan Sponsor shall be responsible for the Plan's continuing compliance with all applicable federal,
state and local laws and regulations, as currently amended. These include but are not limited to:
The Internal Revenue Code of 1986, as amended
The Affordable Care Act.
The Paul Wellstone Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA)
The Health Insurance Portability and Accountability Act of 1996 (HIPAA)
The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA)
Law and regulations governing the treatment and benefits of Members covered by Medicare. These
include, but are not limited to, the Medicare Secondary Payer law and regulations and the Medicare,
City of Kent 2 January 1,2015
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Medicaid, and SCHIP Extension Act of 2007 (MMSEA).
As required by MMSEA, the Plan Sponsor agrees to provide us the following information:
Employer Tax Identification Number (TIN/EIN),
Social Security Numbers (SSNs) of all Members (employees and dependents), and
Medicare Health Insurance Claim Numbers (HICNs) for all Medicare-entitled Members.
To comply with the Medicare Secondary Payer law and regulations, the Plan Sponsor also agrees to
notify us promptly if the Plan Sponsor experiences a change in total employee count that would
change the order of liability according to federal guidelines.
The Plan Sponsor, and not the Claims Administrator, is the "plan administrator" and the "plan sponsor"for
purposes of all federal laws that apply to the Plan Sponsor and impose duties or obligations on such
entities. The Plan Sponsor shall be responsible for determining whether it is subject to COBRA and, if so,
for notifying Members of their COBRA rights both initially and upon the occurrence of a qualifying event,
for calculating and collecting premiums for COBRA continuation of coverage and for promptly notifying
the Claims Administrator when an individual is no longer eligible for COBRA continuation of coverage. If
the Plan Sponsor is subject to ERISA, the Plan Sponsor is responsible to prepare and maintain its ERISA
plan document.
• If the Plan Sponsor elects to opt out of compliance with certain federal mandates as allowed by federal
law, the Plan Sponsor is responsible to file its opt-out with federal regulators for each contract period and
to notify Members of the opt-out in accordance with federal law and regulations then in effect. The Plan
Sponsor agrees to hold the Claims Administrator and the Network harmless for any and all consequences
arising from the Plan Sponsor's failure to file an opt-out as required by law for a given contract period,
errors in the opt-out filing, or failure to notify a Member as required by federal law.
2.7. Appeals
If an adverse decision on a Member appeal results from the Plan's internal appeal process, the Plan shall offer
the Member a review by an Independent Review Organization (IRO) as described in subsection 3.2.
2.8. Funding
The Plan Sponsor shall be solely liable for all benefits payable to Members under the Plan that are subject to this
Contract. The Plan Sponsor agrees to the following:
a. Provision Of Funds The Plan Sponsor shall maintain adequate funds from which the total cost of all
claims for each preceding week will be paid to the Claims Administrator by electronic funds transfer
(EFT). Funds must be provided within two (2) business days of notification by the Claims Administrator to
a person designated by the Plan Sponsor.
b. Late Payments If timely payment for the claims is not received by the Claims Administrator, the Plan
Sponsor shall pay the Claims Administrator a daily late charge. This late charge is calculated from the
first day following the period of two (2) business days stated above. This late charge is based on the
average monthly prime rate posted by Claims Administrator's designated bank during the Contract
Period, plus two (2) percent on the amount of the late payments for the number of days late. Late
charges are due at the end of the Contract Period as part of the annual accounting or, if earlier, upon
termination of the Contract.
c. Notices Notices required by this subsection and subsection 3.4 shall be by secure e-mail unless
another method is agreed upon in writing by the Plan Sponsor and the Claims Administrator.
3. DUTIES AND RESPONSIBILITIES OF THE CLAIMS ADMINISTRATOR
3.1. Administrative Duties
The Claims Administrator agrees to perform the following administrative services for the Plan Sponsor. The
Claims Administrator shall:
a. assist in the preparation and printing of the benefit program booklets, identification cards, and other
materials necessary for the operation of the Plan, and distribute identification cards to Members.
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The Claims Administrator shall be responsible to include approved BlueCard program disclosure
language in the booklets it prepares. If the Plan Sponsor prepares its own booklets, the Claims
Administrator shall provide approved language to the Plan Sponsor for inclusion in the booklets,
b. perform reasonable internal audits as stated in section 6 of this Contract,
c. answer inquiries from the Plan Sponsor, Members, and service providers regarding the terms of the Plan,
although final authority for construing the terms of the Plan's eligibility and benefit provisions is the Plan
Sponsors,
d. prepare and provide the Plan Sponsor with reports of the operations of the Plan in accordance with
"Attachment C—Reporting",
e. coordinate with any stop-loss insurance carrier,
f. When the plan makes use of one or more provider networks, maintain a network of healthcare facilities
and professionals as applicable to the plan design. Paid claims to such providers will reflect any
applicable provider discounts,
g. perform care facilitation services as identified in "Attachment F—Care Facilitation."
h. provide a Certificate of Group Health Coverage to Members when their coverage under this Plan
terminates or upon their request within 24 months of termination.
i. Brand-name prescription drug rebates are guaranteed on a per-prescription basis. The Claims
Administrator will pay to the Plan Sponsor the full amount of guaranteed rebates received by the Claims
Administrator in connection with the Plan Sponsor's pharmacy benefit utilization. Payment shall be made
to the Plan Sponsor on a calendar year quarterly basis unless agreed upon otherwise.
The allowable charge for prescription drugs is higher than the price paid to the pharmacy benefit manager
for those prescription drugs. The Claims Administrator retains the difference and applies it to the cost of
operations and the prescription drug benefit program.
3.2. Appeals
a. The Claims Administrator shall review and respond to the initial appeals made by Members of Adverse
Benefit Determinations (see section 1) as described in the benefit booklet provided by the Claims
Administrator for this Plan.
The Claims Administrator shall also provide a second review of adverse Member appeal decisions made
after its initial review. This review will be conducted as described in the benefit booklet provided by the
Claims Administrator for this Plan.
b. If an adverse decision on a Member's appeal results from the Plan's internal appeal process, the Claims
Administrator agrees to facilitate a review of the appeal by an Independent Review Organization (IRO) on
behalf of the Plan Sponsor. The Claims Administrator will submit all required documentation regarding
the appeal to the IRO and work with the IRO as needed to complete its review.
The external appeal process for Non-Grandfathered Plans will be offered and administered in accordance
with the requirements of the Affordable Care Act.
The Plan Sponsor is responsible for all costs charged by the IRO to perform its review. If the Plan
Sponsor chooses to share that cost with Members to the extent allowed under the Affordable Care Act,
the Plan Sponsor is responsible to charge and collect any such fee from a Member.
3.3. Claims Processing
The Claims Administrator shall process all eligible claims incurred after the Effective Date of this Contract which
are properly submitted in accordance with the procedures set forth in the Plan Sponsor's benefit booklet.
The Claims Administrator shall make reasonable efforts to determine that a claim is covered under the terms of
the Plan as described in the benefit booklet, to apply the coordination of benefits provisions, and prepare and
distribute benefit payments to Members and/or service providers. The Claims Administrator shall make
reasonable efforts to identify and recover overpayments due to claim processing errors that were within its
control, retroactive cancellations, or fraudulent billing practices. "Reasonable"for the purposes of this section
shall be determined by the Claims Administrator.
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3.4. Funding Support
The Claims Administrator shall follow the steps below to facilitate the Plan Sponsor's funding of its Plan.
a. Claim payment checks will be issued on the Claims Administrator's check stock. However, as stated in
subsection 2.8 above, the responsibility for funding benefits is the Plan Sponsor's and the Claims
Administrator is not acting as an insurer.
b. Each week, the Claims Administrator shall notify the Plan Sponsor of the amount due for the prior week's
claims. Notice will be by secure e-mail unless another method is agreed upon in writing by the Claims
Administrator and the Plan Sponsor.
3.6. Annual Accounting
Within 120 days of the end of the Contract Period, we shall perform an annual accounting of claims activity and
report to the Plan Sponsor.
3.6. Participation In Class Action Suits
The Plan Sponsor hereby delegates to the Claims Administrator the authority to participate on behalf of the Plan
Sponsor, and at the Claims Administrator's sole discretion, in class action lawsuits or settlements regarding any
services or supplies covered under the terms of the Plan. Examples of such services or supplies include
prescription or specialty drugs or medical devices. Such participation shall be limited to those instances in which
the Claims Administrator determines that it will submit a claim in the subject suit on behalf of its insured book of
business. The Claims Administrator shall have no obligation to participate on behalf of the Plan Sponsor in any
other lawsuit or settlement. The Claims Administrator will have no obligation to file claims on behalf of a Plan
Sponsor with which the Claims Administrator does not have a contract at the time the claims for recovery are
submitted.
The Plan Sponsor will recover the amount it is due under the terms of the settlement in question based upon the
data submitted by the Claims Administrator. Any amounts recovered by the Claims Administrator hereunder shall
be net of the Claims Administrator's fee as set forth below as well as fees paid to outside counsel in connection
with the lawsuit and/or settlement.
For each class action lawsuit or settlement in which the Claims Administrator participates hereunder on the Plan
Sponsor's behalf, the Plan Sponsor shall pay the Claims Administrator a fee representing a proportionate share of
a fixed amount intending to compensate the Claims Administrator for its work in connection with pursuing
recovery in these cases. The fixed amount is shown in "Attachment D—Fees Of The Claims Administrator." This
fixed amount is subject to change on an annual basis with at least 60 days' advance notice to the Plan Sponsor.
The amount of the Claims Administrator's fee payable by each Plan Sponsor shall be based on the proportion of
the total amount recovered by the Claims Administrator on behalf of the Plan Sponsor compared to the amount
recovered by Claims Administrator for all lines of business. The fee will be deducted from the amount of any
recovery received on behalf of the Plan Sponsor and will in no event exceed the amount of such recovery.
Payment hereunder shall be made within 60 days of the Claims Administrator's receipt of the settlement funds.
The Claims Administrator shall have no obligation to forward settlement funds to any group hereunder if the
amount due to the group is less than $5.
The Plan Sponsor may elect to decline to participate in the Claims Administrator's recovery process related to
class action lawsuits or settlements regarding any services or supplies covered under the Plan by providing the
Claims Administrator written notice. Except as set forth below, in the event the Plan Sponsor opts out, the Claims
Administrator shall have no further obligation whatsoever to the Plan Sponsor in connection with the recovery
process. The Plan Sponsor may request that the Claims Administrator gather data necessary for the Plan
Sponsor to submit its own claim. In any such case, the Plan Sponsor shall pay the amount shown in "Attachment
D—Fees Of The Claims Administrator"for the data-gathering services. Additionally, the Plan Sponsor shall make
any such request in writing a minimum of 30 days in advance of the claim filing deadline.
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4. LIMITS OF THE CLAIMS ADMINISTRATOR'S RESPONSIBILITY
It is recognized and understood by the Plan Sponsor that the Claims Administrator is not an insurer and that the
Claims Administrator's sole function is to provide claims administration services and the Claims Administrator
shall have no liability for the funding of benefits.
The Claims Administrator is empowered to act on behalf of the Plan Sponsor in connection with the Plan only as
expressly stated in this Contract or as mutually agreed to in writing by the Claims Administrator and the Plan
Sponsor.
This Contract is between the Claims Administrator and the Plan Sponsor and does not create any legal
relationship between the Claims Administrator and any Member or any other individual.
4.1. Recoveries
If, during the course of an audit performed internally by the Claims Administrator as described in subsection 3.1.1b.
above or by the Plan Sponsor pursuant to section 6 below, any error is discovered, the Claims Administrator shall
use reasonable efforts to recover any loss resulting from such error.
4.2. Independent Contractor
The Claims Administrator is an independent contractor with respect to the services being performed pursuant to
this Contract and shall not for any purpose be deemed an employee of the Plan Sponsor.
4.3. Limits of Liability
It is recognized by the parties that errors may occur and it is agreed that the Claims Administrator will not be held
liable for such errors unless they resulted from its gross negligence or willful misconduct. The Plan Sponsor
agrees to defend, indemnify and hold harmless the Claims Administrator from all claims, damages, liabilities,
losses and expenses arising out of the Claims Administrator's performance of administration services under the
terms of this Contract, so long as they did not arise out of the Claims Administrator's gross negligence or willful
misconduct.
5. FEES OF THE CLAIMS ADMINISTRATOR
6.1. Payment Time Limits
By the first of each month, The Plan Sponsor shall pay the Claims Administrator in accordance with the fee
schedule set forth in "Attachment D—Fees Of The Claims Administrator"that is incorporated herein by reference.
6.2. Late Payments
a. If, for any reason whatsoever, the Plan Sponsor fails to make a timely payment required under this
Contract by the tenth day of the month in which payment is due, the Claims Administrator may suspend
performance of services to the Plan Sponsor, including processing and payment of claims, until such time
as the Plan Sponsor makes the required payment, including interest as set forth in c. below.
b. In the event of late payment, the Claims Administrator may terminate this Contract pursuant to subsection
9.5 below. Acceptance of late payments by the Claims Administrator shall not constitute a waiver of its
right to cancel this Contract due to delinquent or nonpayment of fees.
c. The Claims Administrator will charge interest to the Plan Sponsor on all payments received after the tenth
day of the month in which they are due, including amounts paid to reinstate this Contract after termination
pursuant to subsection 9.5 below, at the average prime rate posted by Claims Administrator's designated
bank during the Contract Period plus two (2) percent on the amount of the late payments for the number
of days late. Interest will be in addition to any other amounts payable under this Contract.
6.3. Customization Fees
The Plan Sponsor shall pay the Claims Administrator a "customization fee"when the Plan Sponsor requests
either of the following:
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a. A plan benefit configuration that the Claims Administrator has not determined to be standard for the plan
type. Customization fees for nonstandard plan benefits assessed at this Contract's Effective Date are
listed in "Attachment D—Fees Of The Claims Administrator."
b. An off-anniversary benefit change, regardless of whether the desired benefit is standard for the plan type.
The customization fee for each off-anniversary change shall be $2,000. Customization fees for off-
anniversary changes shall be invoiced separately to the Plan Sponsor.
For purposes of customization fees, "benefits" include eligibility, termination, continuation, and benefit
payment provisions, benefit terms, limitations, and exclusions, funding arrangement changes, and any
other standard provisions of the Plan. Fees are computed based on current administrative costs to
implement and administer the benefit.
Customization fees for custom benefits that take effect on the Effective Date shown on the face page of
this Contract are due and payable prior to that Effective Date. Customization fees for off-anniversary
benefit changes are due and payable prior to the effective date of the change.
6. AUDIT
Within thirty (30) days of written notice from the Plan Sponsor, the Claims Administrator shall allow an authorized
agent of the Plan Sponsor to inspect or audit all records and files maintained by the Claims Administrator which
are directly pertinent to the administration of the Plan for the current or most recently ended contract period. Such
documents shall be made available at the administrative office of the Claims Administrator during normal
business hours. The Plan Sponsor shall be liable for any and all fees charged by the auditor. All audits shall be
subject to the Claims Administrator's audit policies and procedures then in effect. To the extent that the Plan
Sponsor requests data and reports that are beyond the scope of the Claim Administrator's audit policies and
procedures, the Plan Sponsor shall reimburse the Claims Administrator for the additional administrative costs
incurred in producing such data and reports.
Any agent or auditor who has access to the records and files maintained by the Claims Administrator shall agree
not to disclose any proprietary or confidential information used in the business of the Claims Administrator.
7. SUBROGATION
The Claims Administrator shall have no affirmative duty to pursue subrogation claims. However, the Claims
Administrator may pursue subrogation claims when the Plan Sponsor purchases subrogation services as
described in Attachment G —Extended Post-Payment Recovery Services. The Plan Sponsor shall have the sole
discretion to bring any legal claim or action to enforce the Plan's subrogation provisions. The Claims
Administrator will cooperate with the Plan Sponsor in the event the Plan Sponsor brings any legal action to
enforce the subrogation provisions of the Plan. Any costs and attorneys' fees incurred in pursuing such
subrogation claims shall be the responsibility of the Plan Sponsor.
8. TERM OF CONTRACT
8.1. Contract Period
The term of this Contract shall be the Contract Period shown on the face page of this Contract. If the Plan
Sponsor and the Claim Administrator agree to extend the Contract for another contract period by means of an
amendment, the term of this Contract shall be the Contract Period shown on the amendment.
Except as stated otherwise in this section and in subsection 8.2 below, the terms and conditions of this Contract
and the fee schedule set forth in "Attachment D—Fees Of The Claims Administrator" are established for the
Contract Period.
The Claims Administrator reserves the right to amend this Contract at any time if needed to comply with
applicable law or regulation.
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8.2. Changes to Fees
The Plan Sponsor acknowledges that the fee schedule set forth in "Attachment D— Fees Of The Claims
Administrator"and the services provided for in this Contract are based upon the terms of the Plan and the
enrollment as they exist on the Effective Date of this Contract. Any substantial changes, whether required by law
or otherwise, in the terms and provisions of the Plan or in enrollment may require that the Claims Administrator
incur additional expenses. The parties agree that any substantial change, as determined by the Claims
Administrator after consultation with the Plan Sponsor, shall result in the alteration of the fee schedule, even if the
alteration is during the Contract Period. The phrase "any substantial change"shall include, but not be limited to:
a. a fluctuation of ten (10) percent or more in the number of Members as set forth on the census information
included in "Attachment B—Census Information"which is herein incorporated by reference and made a
part of this Contract. Termination of Regional Fire Authority (RFA) employees from the plan will not be
considered a fluctuation.
b. the addition of benefit program(s) or any change in the terms of the Plan's eligibility rules, benefit
provisions or record keeping rules that would increase administration costs by more than $2,000,
c. any change in claims administrative services, benefits or eligibility required by law,
d. any change in administrative procedures from those in force at the inception of this Contract that is
agreed upon by the parties,
e. any additional services which the Claims Administrator undertakes to perform at the request of the Plan
Sponsor which are not specified in this Contract such as the handling of mailings or preparation of
statistical reports and surveys not specified in the Claims Administrator's standard Employer Group
Reporting set.
9. TERMINATION
9.1. Termination With Notice
The Plan Sponsor may terminate this Contract at any time by giving the Claims Administrator thirty (30) days
written notice.
9.2. Contract Period Expiration
This Contract will terminate on the last day of the Contract Period or the last day of any extension of the Contract
Period granted by the Plan Administrator.
9.3. Termination Due to Insolvency
Either party may terminate this Contract effective immediately by giving written notice to the other if a party
becomes insolvent, makes a general assignment for the benefit of creditors, files a voluntary petition of
bankruptcy, suffers or permits the appointment of a receiver for its business or assets, or becomes subject to any
proceeding under any bankruptcy or insolvency law, whether foreign or domestic. A party is insolvent if it has
ceased to pay its debts in the ordinary course of business; cannot pay its debts as they become due, or the sum
of its debts is greater than the value of its property at a fair valuation.
9.4. Termination Due to Inability to Perform
If loss of services is caused by, or either party is unable to perform any of its obligations under this Contract, or to
enjoy any of its benefits because of natural disaster, action or decrees of governmental bodies or communication
failure not the fault of the affected party, such loss or inability to perform shall not be deemed a breach. The party
who has been so affected shall immediately give notice to the other party and shall do everything possible to
resume performance. Upon receipt of such notice, all obligations under this Contract shall be immediately
suspended. If the period of nonperformance exceeds thirty (30) days from the receipt of such notice, the party
whose performance has not been so affected may, as its sole remedy, terminate this Contract by written notice to
the other party effective immediately. In the event of such termination, the Plan Sponsor shall remain liable to the
Claims Administrator for all payments due, together with interest thereon as provided for in subsection 5.2.c.
above.
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9.6. Termination For Nonpayment
The Claims Administrator may, at its sole discretion, terminate this Contract effective as of a missed payment due
date in the event that the Plan Sponsor fails to make a timely payment required under this Contract.
9.6. Plan Sponsor Liability Upon Termination
In the event this Contract is terminated prior to the end of the administration fee guarantee period shown in
"Attachment D—Fees Of The Claims Administrator," the Plan Sponsor shall remain liable to the Claims
Administrator for all delinquent sums together with interest thereon as provided for in subsection 5.2.c. above.
Furthermore, the Claims Administrator will have incurred fixed costs which, but for the termination, would have
been recouped over the course of the administration fee guarantee period. Therefore, in the event that the
Contract terminates pursuant to subsections 9.1 or 9.5 above, the Plan Sponsor shall also pay the Claims
Administrator as liquidated damages, and not as a penalty, an amount equal to two (2) months administration
fees. This monthly fee shall be determined by multiplying the rate set forth in "Attachment D—Fees Of The
Claims Administrator" by the average number of Subscribers covered by the Plan for the immediately preceding
six (6) month period or such shorter period if this Contract has not been in effect for a period of six (6) months.
The liquidated damages amount shall then be reduced on a pro rata basis for the number of months of the
administration fee guarantee period that the Contract was in force. The Plan Sponsor shall remain liable for
claims incurred during the Contract Period but not paid during the Contract Period and for the claims runout
processing fee set forth in the "Fees Of The Claims Administrator" attachment. Liquidated damages will not apply
in the event Plan Sponsor provides a minimum 12 month notice of its intent to terminate this agreement.
9.7. Final Accounting
Within one hundred twenty (120) days of termination by either party, the Claims Administrator shall deliver to the
Plan Sponsor an interim accounting. Within fifteen (15) months of termination the Claims Administrator shall
deliver to the Plan Sponsor a complete and final accounting of the status of the Plan.
At the expense of the Plan Sponsor, the Claims Administrator shall make available a record of deductibles and
coinsurance levels for each Member and deliver this information to the Plan Sponsor or its authorized agent.
9.8. Claims Runout
The Plan Sponsor continues to be solely liable for claims received by the Claims Administrator after the Contract
terminates. For the fifteen (15)-month period following termination of this Contract, the Claims Administrator shall
continue to process eligible claims incurred prior to termination, or adjustments to claims incurred prior to
termination, that the Claims Administrator receives no more than twelve (12) months after the date of termination
at the claims runout processing fee rate set forth in "Attachment D—Fees Of The Claims Administrator."
The runout processing charge will be due in full with the first request for claims reimbursement made during the
runout period.
If the Claims Administrator receives claims for Plan benefits more than twelve (12) months after the date this
Contract terminates, Claims Administrator shall deny those claims. If the Plan Sponsor wants to negotiate a
different arrangement, the Plan Sponsor must contact the Claims Administrator no later than the start of the
fourteenth month after the date this Contract terminates.
This"Claims Runout" provision shall survive termination of this Contract.
10. DISCLOSURE
It is recognized and understood by the Plan Sponsor that the Claims Administrator is subject to all laws and
regulations applicable to Claims Administrators and health care service contractors.
It is also recognized and understood by the Plan Sponsor that the Claims Administrator is not acting as an insurer
and also is not providing stop-loss insurance.
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11. OTHER PROVISIONS
11.1. Choice of Law
The validity, interpretation, and performance of this Contract shall be controlled by and construed under the laws
of the state of Washington, unless federal law applies. Any and all disputes concerning this Contract shall be
resolved in King County Superior Court or federal court as appropriate.
11.2. Proprietary Information
The Claims Administrator reserves the right to, the control of, and the use of the words "Premera Blue Cross" and
all symbols, trademarks and service marks existing or hereafter established. The Plan Sponsor shall not use
such words, symbols, trademarks or service marks in advertising, promotional materials, materials supplied to
Members or otherwise without the Claims Administrator's prior written consent which shall not be unreasonably
withheld.
The Claims Administrator's provider reimbursement information is proprietary and confidential to the Claims
Administrator and will not be disclosed to the Plan Sponsor unless and until a separate Confidentiality Agreement
is executed by the parties. For the purposes of this section, "provider reimbursement information" means data
containing, directly or indirectly (a) diagnostic, procedures or other code sets, and (b) billed amount, allowed
amount, paid amount or any other financial information for network and non-network hospitals, clinics, physicians,
other health care professionals, pharmacies and any other type of facility. Such data may or may not specifically
identify providers. No other provision of this Contract or any other agreement or understanding between the
parties shall supersede this provision.
11.3. Parties To The Contract
The Plan Sponsor hereby expressly acknowledges, on behalf of itself and all of its Members, its understanding
that this Administrative Service Contract constitutes a Contract solely between the Plan Sponsor and the Claims
Administrator, that the Claims Administrator is an independent corporation operating under a license with the Blue
Cross and Blue Shield Association, an association of independent Blue Cross and Blue Shield Plans (the
"Association") permitting the Claims Administrator to use the Blue Cross Service Mark in the States of
Washington and Alaska, and that the Claims Administrator is not contracting as the agent of the Association.
The Plan Sponsor further acknowledges and agrees that it has not entered into this Administrative Service
Contract based upon representations by any person other than the Claims Administrator, and that no person,
entity or organization other than the Claims Administrator shall be held accountable or liable to the Plan Sponsor
for any of the Claims Administrator's obligations to the Plan Sponsor created under this Administrative Service
Contract. This provision shall not create any additional obligations whatsoever on the Claims Administrator's part
other than those obligations created under other provisions of this Administrative Service Contract.
11.4. Notice
Except for the notice given pursuant to the "Funding"subsection of section 2, any notice required or permitted to
be given by this Contract shall be in writing and shall be deemed delivered three (3) days after deposit in the
United States mail, postage fully prepaid, return receipt requested, and addressed to the other party at the
address as shown on the face page of this Contract or such other address provided in writing by the parties.
11.6. Integration
This Contract, including any appendices or attachments incorporated herein by reference, embodies the entire
Contract and understanding of the parties and supersedes all prior oral and written communications between
them. Only a writing signed by both parties hereto hereof may modify the terms.
11.6. Assignment
Neither party shall assign this Contract or any of its duties or responsibilities hereunder without the prior written
approval of the other.
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11.7. Survival
The following provisions shall survive the termination of this Contract:
a. The funding of claims incurred prior to termination and processed during the runout period described in
9.8 Claims Runout. The funding provisions are described in subsections 2.8 and 3.4
b. The payment of runout processing fees described in 9.8
c. The liability, hold harmless and indemnification provisions of subsection 4.3
d. The Effect on Termination section in the Business Associate Agreement
e. The provisions of subsection 9.6
f. The final accounting provisions in subsection 9.7
12. ATTACHMENTS TO THE ADMINISTRATIVE SERVICE CONTRACT
The following attach to and become part of the body of this Contract and they are herein incorporated by
reference.
ATTACHMENT A—OUT-OF-AREA SERVICES
ATTACHMENT B—CENSUS INFORMATION
ATTACHMENT C—REPORTING
ATTACHMENT D—FEES OF THE CLAIMS ADMINISTRATOR
ATTACHMENT E —BUSINESS ASSOCIATE AGREEMENT
ATTACHMENT F—CARE FACILITATION
ATTACHMENT G—EXTENDED POST-PAYMENT RECOVERY SERVICES
ATTACHMENT H—PERFORMANCE GUARANTEES
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ATTACHMENT A — OUT-OF-AREA SERVICES
Premera Blue Cross participates in Inter-Plan Arrangements with other Blue Cross and/or Blue Shield Licensees.
They include 'the BlueCard° Program" and arrangements for payments to non-network providers. We are
required by the Blue Cross Blue Shield Association (BCBSA) to disclose the information below about these Inter-
Plan Arrangements to groups with which we do business. The Plan Sponsor has consented to this disclosure to
permit us to satisfy our contractual obligations to BCBSA. However, this provision defines or modifies the rights
and obligations of the parties under this Contract only with regard to the processing of claims for care outside
Washington and Alaska or in Clark County, Washington (our"Service Area").
Whenever Members access healthcare services outside our Service Area, the claims are processed through one
of these Inter-Plan Arrangements and presented to us for payment. Payment is made in accordance with the
terms and limitations of the Plan and the rules of the applicable BCBSA Inter-Plan Programs policies then in
effect. Under these policies, we remain responsible to the Plan Sponsor for fulfilling our obligations under this
Contract. The local Blue Cross and/or Blue Shield Licensee (the "Host Blue") is responsible for such services as
contracting and handling substantially all interactions with its network providers.
When Members are outside our Service Area, they may obtain care from providers that are in the network of a
Host Blue or from non-network providers. Our payment calculation practices in both instances are described
below. Circumstances may arise that are not directly covered by this description, however, in those instances,
our practices will be consistent with the spirit of this description.
It is important to note that receiving services through these Inter-Plan Arrangements does not change covered
benefits, benefit levels, or any stated residence requirements of the Plan.
Liability Calculation Method Per Claim
Network Providers The calculation of the Member's liability for claims processed through the BlueCard Program
will be based on the lower of the network provider's billed charge for the covered services or the allowable charge
made available to us by the Host Blue. Most often, the Plan Sponsor's liability for those claims is calculated
based on the same amount on which the Member's liability is calculated. In rare cases, the Plan Sponsor's
liability may be greater than billed charges if the Host Blue has negotiated with a network provider an inclusive
allowance (such as a per-case or per-day amount) for specific services.
Host Blues may use various methods to determine an allowable charge, depending on the terms of their network
provider contracts. The allowable charge can be one of the following:
An actual price. An actual price is a priced amount passed to us without any of the adjustments made to
estimated or average prices, as explained below.
An estimated price. An estimated price is a negotiated price that is reduced or increased by a percentage
to take into account certain payments negotiated with the provider and other claim- and non-claim-related
transactions. Such transactions may include, but are not limited to, anti-fraud and abuse recoveries,
provider refunds not applied on a claim-specific basis, retrospective settlements, and performance-related
bonuses or incentives.
An average price. An average price is a percentage of billed charges for the covered services
representing the aggregate payments negotiated by the Host Blue with all of its providers or with a similar
classification of its providers. It may also include the same types of claim- and non-claim-related
transactions as an estimated price.
Host Blues using either an estimated price or an average price may, in accordance with Inter-Plan Programs
policies, prospectively increase or reduce such prices to correct for over- or underestimation of past prices.
Prospective adjustments may mean that a current price reflects additional amounts or credits for claims already
paid to providers or anticipated to be paid to or received from providers. However, the BlueCard Program
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requires that the Host Blue's allowable charge for a claim is final for that claim, no future estimated or average
price adjustment will change the pricing of past claims.
If a Host Blue uses either an estimated price or an average price on a claim, it may also hold some portion of the
amount that the Plan Sponsor pays in a variance account, pending settlement with its network providers.
Because all amounts paid are final, neither variance account funds held to be paid, nor the funds expected to be
received, are due to or from the Plan Sponsor. Such payable or receivable amounts would be eventually
exhausted by provider settlements and/or through prospective adjustments to the negotiated prices. Some Host
Blues may retain interest earned, if any, on funds held in variance accounts.
Clark County Providers Some providers in Clark County, Washington do have contracts with us. These
providers will submit claims directly to us and benefits will be based on our allowable charge for the covered
service or supply.
Non-Network Providers When covered services are provided outside our Service Area by providers that do not
have a contract with the Host Blue, the allowable charge will generally be based on either our allowable charge
for these providers or the pricing requirements under applicable state law. Members are responsible for the
difference between the amount that the non-network provider bills and this Plan's payment for the covered
services.
Exceptions Required By Law In some cases, federal law or the laws of a small number of states may require
the Host Blue to include a surcharge as part of the liability for Members' covered services. If either federal law or
any state laws mandate other liability calculation methods, including a surcharge, we would then use the
surcharge and/or other amount that the Host Blue instructs us to use in accordance with those laws as a basis for
determining the Plan's benefits and any amounts for which Members are responsible.
Return of Overpayments
Recoveries from a Host Blue or its network providers can arise in several ways. Examples are anti-fraud and
abuse recoveries, provider/hospital audits, credit balance audits, utilization review refunds, and unsolicited
refunds. In some cases, the Host Blue will engage a third party to assist in identification or collection of recovery
amounts. Recovery amounts determined in these ways will be applied in accordance with applicable Inter-Plan
Programs policies, which generally require correction on a claim-by-claim or prospective basis.
Unless otherwise agreed to by the Host Blue, we may request adjustments from the Host Blue for full refunds
from providers due to the retroactive cancellation of Membership, but never more than one year after the date of
the Inter-Plan financial settlement process for the original claim. In some cases, recovery of claim payments
associated with retroactive cancellations may not be possible if, as an example, the recovery conflicts with the
Host Blue's state law or its provider contracts or would jeopardize its relationship with its providers.
BlueCard Worldwide®
If Members are outside the United States, the Commonwealth of Puerto Rico, and the U.S. Virgin Islands, they
may be able to take advantage of BlueCard Worldwide when accessing covered health services. BlueCard
Worldwide is unlike the BlueCard Program available in the United States, the Commonwealth of Puerto Rico, and
the U.S. Virgin Islands in certain ways. For instance, although BlueCard Worldwide provides a network of
contracting inpatient hospitals, it offers only referrals to doctors and other outpatient providers. Also, when
Members receive care from doctors and other outpatient providers outside the United States, the Commonwealth
of Puerto Rico and the U.S. Virgin Islands, the Members will typically have to submit the claims themselves to
obtain reimbursement for these services.
Fees and Compensation
Network Providers The Plan Sponsor understands and agrees to reimburse us for certain fees and
compensation which we are obligated under applicable Inter-Plan Programs requirements to pay to the Host
Blues, to BCBSA, and/or to Inter-Plan Programs vendors, as described below. The fees may be revised in
accordance with Inter-Plan Programs standard procedures, which do not provide for prior approval by any plan
sponsor. Such revisions typically are made annually, but may occur at any time. Revisions do not necessarily
coincide with the Plan Sponsor's benefit period under this Contract.
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Only the access fee can be charged separately each time a claim is processed. If such a fee is charged, it will be
either a percentage of the discount/differential we receive from the Host Blue or a set fee, based on the current
rate in accordance with the applicable Inter-Plan Program's standard procedures for establishing the access fee
rate. The access fee will not exceed $2,000 for any claim.
All other Inter-Plan Programs-related fees are covered by our general administrative fee. See "Attachment D—
Fees of the Claims Administrator."
Non-Network Providers All fees related to non-network provider claims are covered by our general
administrative fee.
Value-Based Programs
Members might access covered services from providers that participate in a Host Blue's value-based program
(VBP). Value-based programs focus on meeting standards for treatment outcomes, cost and quality, and
coordinating care when the member is seeing multiple providers. Some of these programs are similar to those we
have in Washington. Types of value-based programs are accountable care organizations, global payment/total
cost of care arrangements, patient-centered medical homes and shared savings arrangements.
The Host Blue may pay VBP providers for meeting standards for treatment outcomes, cost and quality, and
coordinating care over a period of time called a measurement period. We then pass these payments through to
the Plan Sponsor. Sometimes, VBP payments are made before the end of the measurement period.
The Host Blue may bill VBP payments for Members in one of two ways:
In the Allowable Charge. Host blues may adjust the allowable charges for VBP providers claims to include VBP
payments.
If the VBP pays a fee to the provider for coordinating the Member's care with other providers, the Host Blues may
also bill these fees with claims. They will use a separate procedure code for care coordination fees.
Members will have to pay a share of VPB payments when Host Blues include VBP charges in claims and a
deductible, copay or coinsurance applies to the claim. Members will not be billed for any VBP care coordination
fees.
Billed Separately. Instead of adjusting clams, some Host Blues bill VPB payments as a "per member per month"
(PMPM) charge for each Member who participates in the Value Based Program. We pass these PMPM amounts
on to the Plan Sponsor.
Variance Accounts. Some Host Blues' claims adjustments or PMPM amounts used for VBP payments may be
estimates. As a result, these Host Blues hold part of the amounts paid by the Plan Sponsor and member in a
variance account. The Host Blues will use these funds to adjust future VPB payments following the process
explained under"Liability Calculation Method Per Claim" above. Neither positive variance account amounts
(funds available to be paid in the following year), or negative variance amounts (the funds needed to be received
in the following year) are due to or from City of Kent. If City of Kent terminates, it will not receive a refund or
charge from the variance account.
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ATTACHMENT B - CENSUS INFORMATION
Administration Fees, effective January 1, 2015, are based on the following:
Number of Active Members:
Employee Spouse Children
Medical/Rx 622 353 683
Number of COBRA Members:
Employee Spouse Children
Medical/Rx 9 4 1
Other Carriers Offered: Group Health
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ATTACHMENT C - REPORTING
A standard package of reports covering the Contract Period will be provided to the Plan Sponsor within the fees
set forth in "Attachment D—Fees Of The Claims Administrator." The reports will cover:
• Earned premium
• Paid claims
• Census data
• Claims summaries by:
• Provider type
• Service type
• Coverage type
Please note that reports, format, and content may be modified from time to time as needed.
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ATTACHMENT D - FEES OF THE CLAIMS ADMINISTRATOR
Pursuant to the Administrative Service Contract, the Plan Sponsor shall pay the Claims Administrator the fees, as
set forth below, for administrative services.
Administration Fees:
$56.65 per employee per month
Administration Fee Guarantee:
The base administration fee, not including other charges such as producer fees, is guaranteed as shown below
during the period from January 1, 2015 through December 1, 2017. This period shall be known as the
"administration fee guarantee period."
Year Amount Contract Period Begins Contract Period Ends
Year 1 $56.65 PEPM January 1, 2015 December 31, 2015
Year 2 $56.65 PEPM January 1, 2016 December 31, 2016
Year 3 $58.35 PEPM January 1, 2017 December 31, 2017
PEPM —Per Employee Per Month
Other Fees:
Network Management Fee $6.90
B&O Tax $0.82
The charge for processing runout claims is an amount equal to the active administration fee at the time of
termination, times the average number of subscribers for the 3-month period preceding the termination date,
times two.
Value-Based Program Payments
Provider groups enter into agreements with Premera or other Blue Cross and/or Blue Shield Licensees (Host
Blues)for value-based programs. Such programs include the Blue Distinction Total Care program, Global
Outcomes Contracts, accountable care organizations, patient-centered medical homes, shared savings
arrangements, and global payment/total cost of care arrangements. Premera and the Host Blues may pay value-
based program providers for meeting the programs' standards for treatment outcomes, cost, quality and care
coordination. The Plan Sponsor shall pay the Claims Administrator a per-member-per month (PMPM) amount
established for each value-based program provider group. The PMPM amount will be multiplied by the number of
the Plan Sponsor's members that are attributed to each provider group. The PMPM amounts differ between the
provider groups, and may change during the Contract Period.
Fee For Class Action Recoveries
The Plan Sponsor shall pay the Claims Administrator a fee for its work in pursuing class action recoveries on
behalf of the Plan Sponsor as described in Subsection "3.6. Participation In Class Action Suits." The fee shall be
a proportionate share of$10,000, based on the proportion of the amount recovered on behalf of the Plan Sponsor
compared to the total amount recovered by the Claims Administrator for all lines of business.
BlueCard Fee Amount:
BlueCard Fees are tracked and billed monthly in addition to claims expense.
City of Kent 17 January 1,2015
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24
Care Facilitation:
Included in Administration Fee. See "Attachment F—Care Facilitation"for an overview of services provided.
Extended Post-Payment Recovery Services:
Claims Administrator will perform the services listed below on a pay-for-performance, contingent fee ("Contingent
Fee") basis, which shall be calculated as a percentage of the gross amount recovered with respect to any
particular claim. See "Attachment G—Extended Post-Payment Recovery Services"for an overview of services
provided.
Post Payment Recovery
Contingent Fee
Category
Coordination of Benefits 25%
Subrogation 25% unless claim requires engagement of outside
counsel, in which case the Contingent Fee amount
shall be 35%.
Provider Billing Errors 25%
Credit Balance 25%
Hospital Billing and Chart Review 35%
City of Kent 18 January 1,2015
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ATTACHMENT E - BUSINESS ASSOCIATE AGREEMENT
The Plan Sponsor should keep its signed business associate agreement and any signed amendments behind this
page.
City of Kent 19 January 1,2015
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26
ATTACHMENT F - CARE FACILITATION
Claims Administrator agrees to provide the following care facilitation programs for the fees shown in "Attachment
D—Fees Of The Claims Administrator."
Service Description
Care Management
Prospective and retrospective review for medical
Clinical review necessity, appropriate application of benefits. Prospective
review is not mandatory for provision of benefits.
Voluntary program to provide cost-effective alternatives for
Case management care of complex or catastrophic conditions. This service
also educates Members and assists Members and
providers in managing breast& lung cancer.
Includes provision of evidence-based clinical practice and
Quality Programs preventive care guidelines to Members and providers,
chart tools, and quality of care program activities.
Prescription drug formulary Development of formulary and access to providers and
promotion Members on-line
Physician-based pharmacy Physician education on cost-effective prescribing
management
ePocrates Software to provide physicians with up-to-date drug and
plan formulary information.
Education for Members using multiple drugs to review
Polypharmacy prescriptions with their providers to decrease incidences of
adverse drug interactions
Follow-up with Members and physicians to minimize
Point-of-sale Pharmacy inappropriate or excessive drug therapies identified when
drugs are dispensed.
Demand Management Round-the-clock access for Members to RNs to answer
questions about health care.
City of Kent 20 January 1,2015
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ATTACHMENT G - EXTENDED POST-PAYMENT RECOVERY SERVICES
Claims Administrator, through its affiliate, Calypso, shall provide a set of Extended Post Payment Recovery
Services to the Plan Sponsor as described below. Claims Administrator will perform these services on a pay-for-
performance, contingent fee ("Contingent Fee") basis, which shall be calculated as a percentage of the gross
amount recovered with respect to any particular claim. Contingent Fees are shown in "Attachment D—Fees Of
The Claims Administrator."
Post Payment Recovery Explanation of Services
Category
Claims Administrator's investigators and auditors will work to identify
and pursue overpayments due to Member's missing or inaccurate COB
information. Claims Administrator utilizes questionnaires and
Coordination of Benefits interviews with providers, employers and Members to determine if Plan
Sponsor's Plan is primary or secondary.
Claims Administrator's investigators, auditors and attorneys identify and
pursue overpayments due to Subrogation opportunities. Claims
Administrator's research to obtain accurate subrogation information and
determine group's subrogation rights include questionnaires and
interviews with providers, employers and Members as well as a review
of medical records. For verified overpayments Claims Administrator
Subrogation manages attorney and Member notification, files necessary liens,
coordinates case documentation, and provides representation for
arbitration hearings.
The Plan Sponsor will be pre-notified of Claims Administrator's intent to
file suit and retains the right to authorize or deny any legal action.
Claims Administrator's post-payment editing programs and
investigators and auditors perform additional screens and tests where
billing information is inconsistent with age/services rendered or where
Provider Billing Errors there appears to be up-coding or unbundling of services. A recovery
process is then employed to request and recover verified
overpayments.
This service requires an on-site review of the provider's financial
records and discussions with their staff. Credit balances are verified as
Credit Balance owed to Plan Sponsor and the source of the credit is determined. The
credit is reviewed with the provider and approved for payment back to
Claims Administrator or the Plan Sponsor.
This service requires an on-site review of the Member's medical charts
and interviews with provider staff by registered nurses. Calypso out-
Hospital Billing and Chart sources the on-site review work to an independent vendor who ensures
Review that:
Service is consistent with diagnosis and billing is consistent
City of Kent 21 January 1,2015
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Post Payment Recovery Explanation of Services
Category
with services.
• There has been no unbundling of services, diagnosis up-coding
or billing maximization.
• Services rendered were prescribed by the physician and the
doctor's notes were signed.
• Standardized billing and payment policies were used.
Calypso provides support for this vendor's efforts as well as processes
all recoveries.
City of Kent 22 January 1,2015
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ATTACHMENT H - PERFORMANCE GUARANTEES
City of Kent 23 January 1,2015
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ATTACHMENT H
PERFORMANCE GUARANTEE AGREEMENT
BETWEEN
Premera Blue Cross of Washington
AND
City of Kent
EFFECTIVE 1/1/2015 THROUGH 12/31/2015 (The "Agreement Period")
This Performance Guarantee Agreement is between Premera Blue Cross of Washington ("the Company"), and
City of Kent ("the Group"). The Company will provide an acceptable level of service as described herein or will
pay the penalties also described herein.
SECTION 1. TERM
The term of this Agreement shall only be the Agreement Period.
Provided this Agreement is executed prior to or on the Effective Date, the Company's fulfillment of the
performance guarantees set forth in this Agreement shall be measured from the Effective Date.
In the event that this Agreement is not executed prior to or on the Effective Date, the Company's performance
shall be measured in accordance with Section 3.C.
The performance guarantees under this Agreement are contingent on the Company receiving timely payment of
administrative fees or subscription charges, as applicable, from the Group.
SECTION 2. PERFORMANCE GUARANTEES AND PENALTY AMOUNTS
The Company guarantees its performance as stated below. The maximum amount of accumulated penalties
for the Agreement Period shall be $2,500.00
Performance Guarantee Metrics:
1) Contract Services: Booklets
Premera will guarantee booklet proofs within 45 business days of receipt of the group renewal confirmation.
Additional drafts or final (electronic) booklets will be provided within 10 business days of producer/client edits to
initial draft and repeat with each revision as necessary. Printing and mailing of booklets are not subject to
performance guarantee.
This metric is non-standard and reporting will be Group specific settled annually
The estimated penalty for this metric will be $2,500.00
SECTION 3. EVALUATION OF PERFORMANCE AND PAYMENT OF PENALTIES
31
ATTACHMENT H
A) At the end of the Agreement, the Company shall compile the necessary documentation and perform the
necessary calculations to evaluate its fulfillment of each performance guarantee set forth in this Agreement and
make this information available to the Group.
B) If the Company fails to meet any of the performance guarantees set forth in Section 2, the Company shall
pay to the Group the financial penalty based on the percentage set forth in Section 2.
C) In the event that this Agreement is not executed by the Effective Date, the Company's performance shall be
measured from the first day of the month following the month this Agreement is executed. In such event the
applicable penalty amounts will be pro-rated for that portion of the year for which performance guarantee
metrics are in force.
D) Refer to Section 4 if the contract under which the Company provides insurance and/or administrative
services to the Group is terminated prior to the end of the term of this Agreement.
SECTION 4. TERMINATION OF AGREEMENT
If this Agreement terminates prior to the last day of the Agreement Period the Group is not entitled to any
penalties under Section 2 of this Agreement. This Agreement shall terminate upon the earliest of the following
dates:
A) the end of the Term of this Agreement;
B) the effective date of any state's or other jurisdiction's action which prohibits activities of the parties under this
Agreement;
C) the date upon which the Group either fails to meet its obligation to sufficiently fund the bank account from
which claims are paid (if applicable), or fails to make timely payments of either administrative fees or
subscription charges anytime during the plan year;
D) the date upon which the contract under which the Company provides services to the Group is terminated;
E) any other date mutually agreeable to the Company and Group.
32
33
BENEFITS DIVISION
Becky Fowler
Manager
400 West Gowe
Kent, WA 98032
Fax: 253-856-6270
OFFICE: 253-856-5290
November 18, 2014
To: Operations Committee
From: Becky Fowler, Benefits Manager
Thru: Lorraine Patterson, Human Resources Director
Subject: Delta Dental of Washington (DDW) Administrative Services Contract for
2015 through 2017.
Motion: I move to recommend the 2015 Administrative Services contract with Delta
Dental of Washington for the city's self-insured dental program be placed on the City
Council consent calendar for the December 9, 2014 meeting subject to final terms and
conditions of the City Attorney.
Summary: The city contracts with Delta Dental of Washington as a third-party
administrator (TPA) to process claims and provide access to DDW PPO network of
dentists. The city is self-insured for this program and will wire the monthly claims cost
to DDW for our dental expenses. The 2015 contract reflects an 8.5% increase in
admin fees with a rate guarantee for 2016/17 of no increase in admin fees and is
budgeted in the health and wellness fund.
Budget impact: $56,000. (Administrative Services Contract)
Background: All of the city's employee and dependent population are covered under
the self-insured Delta Dental of Washington program totaling 2,300 lives. Included in
this coverage is our LEOFF I retirees and their dependents. The overall projected cost
of our self-insured plan inclusive of administration fees for 2014 is approximately
$868,277 and is budgeted in the health and wellness fund.
City of Kent Human Resources Department
Lorraine Patterson, Director
34
Summary of Changes
For Contracts issued between January 1, 2015 and December 31, 2015
We are pleased to inform you that there have been no changes to your covered benefits or plan
administration for your 2015 Plan.
The information contained in this summary represents a brief overview of the substantive changes made from your
previous plan documents to your 2015 plan documents. The changes outlined below do NOT represent a change in
benefits, but have been made to provide additional information, for clarity or to ensure accuracy with how your Plan is
administered.
Benefit Changes
None
Plan Administration Changes
None
Text Revisions for Clarity and Accuracy - Benefits in Booklet
Class I Preventive, Covered Dental Benefits: The term "Fissure Sealants" has been replaced with "Sealants" to be
consistent with industry standard.
Class 11 Restorative, Covered Dental Benefits and Limitations: Language has been revised to indicate whether or not
Posterior Composites are a covered benefit.
Class 11 or III Restorative, Covered Dental Benefits and Limitations: Language has been revised to provide
information regarding Implant-Supported Crowns, if they are a covered benefit under the Plan.
Class 11 Periodontics, Covered Dental Benefits: Gingivectomy has been added to Covered Dental Benefits, to
accurately reflect the benefit.
Global Revisions: In instances where "certain conditions of oral health" is referenced, language has been revised or
added to define qualifying circumstances.
Outdated and duplicative information in the benefit limitations and/or exclusions sections have been removed.
Text Revisions for Clarity and Accuracy - Plan Administration
Contract 5.05: Language has been revised to clarify that any DDWA required examinations are conducted by an
independent dentist appointed by DDWA.
7.02: Language requesting Group generated Summary Plan Descriptions (SPDs) be provided to DDWA has
been removed. DDWA does not require or assume any risk for Group SPDs.
9.03*: The termination article in the Contract has been re-drafted to provide additional information regarding
the qualifying events that may lead to termination.
9.04: Language has been revised to provide clarity regarding parameters for the refund of premium following
termination of the Contract.
Appendix B, Section B: Definition of Eligibility Dependent has been revised to allow for more flexibility.
Booklet Out-of-State Dentists/FAQ, How do I get Claim Forms: Information has been added regarding how to
obtain and submit a claim form.
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35
Dependent Eligibility and Termination: Additional language has been added regarding newborn and
adopted child enrollment.
Predetermination of Benefits/Claim Review and Appeal, Predetermination of Benefits*: Language in
these sections has been re-drafted to ensure consistency with how these processes are administered.
Glossary: Terms have been revised for clarity. Additionally, the Glossary has been relocated to the end of
the booklet.
Additional Global General Text Revisions
How to Contact DDWA: Guidance regarding how to obtain Delta Dental Participating Provider Directories has been
updated to include a telephone number (1-888-889-3734).
Local telephone numbers have been removed throughout the Plan documents.
Non-substantive Language Revisions: Revisions have been made to correct typos, grammar and punctuation
throughout the Plan documents.
Wording changes have been made to add clarity or to provide additional information throughout the Plan documents.
*Detailed information regarding the changes represented above is available on our 2015 Side by Side comparison
document, which will be provided upon request.
2015-01-00611-RC-02 ii SOC-LOC rev 20150101
36
Delta Dental of Washington
Dental Care Service Contract
DDWA Plan #00611
Name of Group: City of Kent
Herein called Group, agrees to a Dental Care Service Contract with Delta Dental of Washington, herein called
DDWA.
The effective date of this Contract shall be 12:01 a.m. Pacific Time on the first day of January, 2015 at Seattle,
Washington, and shall run for a period of 36 months, through December 31, 2017.
This Contract is issued and delivered in the State of Washington and is governed by Washington State laws. It is
subject to the terms set forth on the subsequent pages, appendices and amendments, which are a part of this
Contract.
Accepted By: Accepted By:
City of Kent Delta Dental of Washington
220 4th Avenue South Post Office Box 75983
Kent,Washington 98032 Seattle,Washington 98175-0983
Signed: Signed: - I�`-
Title: Title: Vice President
Underwriting and Actuarial
Date: Date: November 5, 2014
2015-01-00611-RC-02 1 PPOL rev 20150101
37
Article I— Definitions
For the purpose of this Contract, the following definitions shall apply:
1.01 "Administrative Fee" means the monthly amount payable by Group to cover claims paid by DDWA and as
designated in Appendix D.
1.02 "Benefit Period" means the period beginning January 1 and ending December 31.
1.03 "Certificate of Coverage" means the benefit booklet which describes in summary form the essential
features of the contract coverage, and to or for whom the benefits hereunder are payable. In the event
that contracts are changed or amended, new certificates or a clearly understandable benefit booklet insert
to existing certificates shall be furnished. The Certificate of Coverage is incorporated into this contract by
this reference as if the contents thereof were fully set out herein.
1.04 "Contract" means this agreement between DDWA and Group. This Contract constitutes the entire
Contract between the parties and supersedes any prior agreement, understanding or negotiation between
the parties.
1.05 "Covered Dental Benefit" means those dental services that are covered under this Contract, subject to the
Limitations set forth in the Certificate of Coverage.
1.06 "DDWA" means Delta Dental of Washington, a nonprofit corporation incorporated in Washington State.
DDWA is a member of the Delta Dental Plans Association.
1.07 "Delta Dental" means Delta Dental Plans Association, a nationwide non-profit organization of dental
benefit carriers offering a range of group dental benefit plans.
1.08 "Delta Dental PPO Dentist" means a Participating Dentist who has agreed to render services and receive
payment in accordance with the terms and conditions of a written Delta Dental PPO Participating Dentist
Agreement, which includes looking solely to Delta Dental for payment for covered services.
1.09 "Delta Dental Participating Dentist" means a licensed Dentist who has agreed to render services and
receive payment in accordance with the terms and conditions of a written Delta Dental Participating
Dentist Agreement, which includes looking solely to Delta Dental for payment for covered services.
1.10 "Dentist" means a licensed dentist legally authorized to practice dentistry at the time and in the place
services are performed. This Contract provides for covered services only if those services are performed
by or under direction of a licensed Dentist or other Licensed Professional. A Dentist does not mean a
dental mechanic or any other type of dental technician.
1.11 "Eligibility Date" means the date on which an Eligible Person becomes eligible to enroll in the Plan as
detailed in Appendix A or B.
1.12 "Eligible Dependent" means any dependent of an Eligible Employee who meets the conditions of eligibility
set forth in Appendix B.
1.13 "Eligible Employee" means any employee who meets the conditions of eligibility set forth in Appendix A.
1.14 "Eligible Person" means an Eligible Employee or an Eligible Dependent.
1.15 "Enrolled Dependent", "Enrolled Employee", or"Enrolled Person" means any Eligible Dependent, Eligible
Employee or Eligible Person, as applicable, who has completed the enrollment process and for whom
Group has submitted the monthly Administrative Fee to DDWA.
1.16 "Filed Fee" means the approved fee accepted by DDWA for a specific dental procedure performed by a
Delta Dental Participating Dentist submitting that fee and performing the dental service.
1.17 "Group" means the employer or entity that is contracting for dental benefits for its employees in this
Contract.
1.18 "Licensed Professional" means an individual legally authorized to perform services as defined in their
license. Licensed Professional includes, but is not limited to, denturists, hygienists, and radiology
technicians.
2015-01-00611-RC-02 2 PPOL rev 20150101
38
1.19 "Maximum Allowable Fee" means the maximum dollar amount that will be allowed toward the
reimbursement for any service provided for a Covered Dental Benefit.
1.20 "Nonparticipating Dentist' means a licensed Dentist who has not agreed to render services and receive
payment in accordance with the terms and conditions of a written Participating Dentist Agreement
between a member of the Delta Dental Plans Association and such Dentist.
1.21 "Open Enrollment Period" means the annual period in which Eligible Employees can select benefits Plans
and add or delete Eligible Dependents.
1.22 "Participating Plan" means Delta Dental of Washington and any other member of the Delta Dental Plans
Association with which Delta Dental contracts to assist in administering the Benefits described in this
Contract.
1.23 "Payment Level' means the applicable percentage of Maximum Allowable Fees for Covered Dental
Benefits that shall be paid by DDWA as set forth in Appendix C.
1.24 "Plan" means this Contract that provides dental benefits. Any other Contract that provides dental benefits
and meets the definition of a "Plan" in the "Coordination of Benefits" section of the Certificate of Coverage
is a plan for the purpose of coordination of benefits.
1.25 "Retiree", for purposes of Group 00611 — Plan 03, the term Retiree may be inferred in place of the term
Employee, where applicable.
Article II—Eligibility
2.01 Every person who meets the conditions of eligibility as set forth in Appendix A or Appendix B is eligible for
enrollment in this Plan.
2.02 Group shall submit a list of Enrolled Persons to DDWA prior to the beginning of each monthly eligibility
period.
Article III —Monthly Payment
3.01 The monthly Administrative Fee and claims payment, to be remitted fully by Group, is determined as set
forth in Appendix D.
3.02 Administrative Fees are due with the Eligibility listing on or before the first day of the month. No person
shall be entitled to benefits under this Contract during any month for which Administrative Fee payment
has not been received by DDWA.
3.03 Claim Reimbursement is due as described in Appendix D. The total amount of claims payment shall be
transferred, via wire transfer, to the appropriate DDWA bank account within two business days of DDWA
notification of amount paid.
3.04 If payment is not received within 30 days DDWA may give written notice that payment is due and may, at
its option, terminate all benefits and be released from all further obligations as set forth in Article IX
entitled "Notice and Termination."
3.05 DDWA shall accept retroactive additions to eligibility (payments) that are received by DDWA within 60
days of the requested effective date.
3.06 DDWA shall accept retroactive terminations of eligibility (credits) that are received by DDWA within 60
days of the requested termination date, or to the end of the month of the last paid claim of termed
Enrolled Person, whichever is later.
3.07 DDWA shall not be obligated to refund paid claims for treatment from providers when the treatment was
performed in good faith that eligibility was current and accurate at the time of treatment.
3.08 Legislative Surcharge Clause. If any governmental unit imposes any new tax or assessment or increases
the rate of any current tax or assessment that is measured directly by the payments made to DDWA by
Group, then DDWA is authorized to increase the monthly Administrative Fee by the amount of such new
tax, assessment or increase, or pass through the exact tax amount to the Group separately.
2015-01-00611-RC-02 3 PPOL rev 20150101
39
Article IV— Benefits Provided, Limitations and Exclusions
4.01 Covered Dental Benefits, Limitations, and Exclusions are as described in the Certificate of Coverage and
are subject to the Plan maximum and deductible as described in Appendix C.
4.02 The percentages of the Maximum Allowable Fee, Filed Fee, or the Dentists' actual charges payable by
DDWA for Covered Dental Benefits provided to an Enrolled Person are described in Appendix C.
4.03 Payment for services provided by a Delta Dental Participating Dentist shall be made directly to the
Dentist. Contracts between Delta Dental and its Delta Dental Participating Dentists provide that, if Delta
Dental fails to pay the dentist, the Enrolled Person shall not be liable to the dentist for any sums owed by
Delta Dental.
Article V—Conditions for Benefits —Dispute Determination Procedures
5.01 Covered Dental Benefits are available for an Enrolled Person from the enrollment date until such
enrollment terminates.
5.02 An Enrolled Person may elect the services of any licensed Dentist. DDWA is not responsible for
availability of any particular licensed Dentist.
5.03 DDWA shall be entitled to receive from any attending Dentist, or from hospitals in which a Dentist's care
is rendered, any records relating to treatment rendered to an Enrolled Person as may be required in the
administration of claims.
5.04 The provider dispute resolution process as outlined in individual provider contracts is available upon
request.
5.05 To determine Covered Dental Benefits for certain treatments, DDWA may require an Enrolled Person to
obtain an independent examination from a DDWA-appointed Dentist. DDWA will pay all of the charges
incurred for this examination
Article VI —DDWA's Obligations
6.01 DDWA will issue to Group an electronic version of the Certificate of Coverage for this Plan in the form of a
standard DDWA benefit booklet, which summarizes the Covered Dental Benefits and other essential
features of the Plan. If any amendment to this Contract materially affects any benefits described in such
booklets, electronic versions of corrected booklets or booklet inserts showing the change will be issued to
Group. A new booklet shall be created upon initial inception of the Contract and at every other renewal
thereafter. A booklet insert will be sent at renewal when a full booklet is not produced. Generally, new
Booklets and/or Inserts are not issued mid Contract Term unless as otherwise specified in this Contract.
6.02 If requested, DDWA will provide to Group one printed booklet for each employee enrolled in the Plan,
plus an additional 10 percent for a reserve supply. Group will reimburse DDWA for any additional costs
due to variation in booklet size or paper requested by Group. DDWA will have booklets delivered to
Group within 15 business days after reciept of a signed booklet approval form from Group. If a signed
booklet approval form is not returned to DDWA by Group, printed booklets will not be provided.
6.03 DDWA shall provide descriptions of predetermination, claim review, and complaint and appeal
procedures in the benefit booklets issued to Group.
6.04 If a Dentist or an Enrolled Person requests a predetermination of benefits, DDWA will provide a
predetermination of benefits for the Enrolled Person. Such predetermination of benefits will be valid for a
reasonable period of time, but no longer than such person's period of eligibility. Predetermi nations are not
an authorization for services but a notification of Covered Dental Benefits available and are not a
guarantee of payment.
6.05 DDWA shall not be obligated to make payment for any services rendered to a person who is not an
Enrolled Person at the time the services were performed.
6.06 DDWA may provide professional review of the adequacy and appropriateness of services rendered to
Enrolled Persons through its Quality Management and Clinical Review processes.
2015-01-00611-RC-02 4 PPOL rev 20150101
40
6.07 DDWA shall provide Delta Dental Participating Dentist Directories to Group. This directory is available on-
line at www.DeltaDentalWA.com. The directory may also be requested by telephone at 800-554-1907. It
is understood that the composition of such directory is subject to change. DDWA reserves the right to
change the directory without notice. Each Enrolled Person is free to select a Dentist of his or her choice.
DDWA shall not be held liable for any act or omission on the part of the selected Dentist. Nothing
contained in this Contract shall be construed as obligating DDWA to render dental services, its sole
obligation being to pay the agreed-upon portion of Dentist's charges for Covered Dental Benefits in
accordance with the terms of this Contract.
Article VII—Group's Obligations
7.01 Group shall provide information to all Enrolled Employees as to the existence and terms of this Contract.
Group shall make benefit booklets available to each Enrolled Employee, which summarize the Covered
Dental Benefits and other essential features of the Plan.
7.02 If Group elects to prepare and print its own summary plan description, it does so at its own risk and
expense. The Group-prepared summary plan description must be based on the most current Certificate
of Coverage provided by DDWA, and will be for informational purposes only, not incorporated into this
Contract. Group is responsible for assuring the accuracy of any summary plan description that it elects to
prepare and distribute. DDWA is not obligated to review or approve any summary plan description
prepared by Group, and will not provide any warranty for the content of the Group-produced summary
plan description.
7.03 Group shall permit DDWA, at DDWA's expense, on reasonable advance written notice, to inspect
eligibility records in order to verify the accuracy of information submitted to DDWA. An equitable
adjustment of Administrative Fee shall be made in the event of inadvertent clerical errors or delays in
reporting eligibility.
7.04 Group shall sign and return any and all Contract documents within 30 days of the effective date or the
date DDWA sends the Contract document to Group or its authorized representative or agent, whichever
is later.
7.05 If a signed Contract or any changes affecting the Contract provisions are not received by DDWA from the
Group or the Group's legal representative(s) within 30 days following the effective date or the date DDWA
mails the contract to Group or its authorized representative or agent, whichever is later, but Group remits
the first month's Administrative Fee, the group will be deemed by DDWA to have agreed to the terms of
this Contract as stated, including acceptance of rates, Contract language and provisions. In such cases,
DDWA will process claims beginning on the effective date according to these Contract provisions.
Article VIII—General Provisions
8.01 No change in this Contract shall be valid unless evidenced by written amendment signed by an
authorized representative or agent of DDWA and an authorized representative or agent of Group.
8.02 Legal action to recover benefits provided for in this Contract may not be initiated prior to 60 days after
receipt of claim by DDWA. In addition, such legal action must commence within six years from the date
the claim was received by DDWA.
8.03 Any provision of this Contract that is in conflict with any governing law or regulation of the State of
Washington is hereby amended to comply with the minimum requirements of such law or regulation.
8.04 Indemnification
DDWA shall indemnify and hold harmless Group, its affiliates and their respective directors, officers,
employees and agents, for that portion of any liability, settlement and related expense (including
reasonable attorneys'fees) resulting solely and directly from DDWA's breach of this Agreement,
negligence, willful misconduct, criminal conduct, fraud or its breach of a fiduciary responsibility related to
or arising out of this Agreement.
2015-01-00611-RC-02 5 PPOL rev 20150101
41
Group shall indemnify and hold harmless DDWA, its affiliates and their respective directors, officers,
employees and agents, for that portion of any liability, settlement and related expense (including
reasonable attorneys'fees) resulting solely and directly from Group's breach of this Agreement,
negligence, willful misconduct, criminal conduct, fraud or its breach of a fiduciary responsibility related to
or arising out of this Agreement.
8.05 Force Maieure
In the event DDWA is unable to perform its obligations hereunder by reason of fire, casualty, lockout,
strike, labor condition, riot, war, act of God or by ordinance, law, order or decree of any legally constituted
authority, then this Contract may, at the option of DDWA, be suspended. During any period of
suspension, DDWA shall not be required to perform any service hereunder, nor shall DDWA be liable for
any damages arising from any event that precipitated the suspension. If this Contract is suspended
pursuant to this provision, Group's obligation to make Administrative Fee payments shall also be
suspended for the same period of time.
8.06 DDWA and Group will act in accordance with applicable state and federal privacy requirements and
disclosure requirements, such as the Gramm-Leach-Bliley Act (GLBA) and the Health Insurance
Portability and Accountability Act (HIPAA), including any applicable regulations.
8.07 For the purposes of this contract, the terms spouse, marriage, marital, husband, wife, widow, widower,
next of kin, and family shall be interpreted as applying equally to domestic partnerships or individuals in
domestic partnerships as well as to marital relationships and married persons, and references to
dissolution of marriage shall apply equally to domestic partnerships that have been terminated, dissolved,
or invalidated, to the extent that such interpretation does not conflict with federal law. Where necessary,
gender-specific terms such as husband and wife used in any part of this contract shall be construed to be
gender neutral, and applicable to individuals in domestic partnerships.
8.08 Group and DDWA both acknowledge and agree that DDWA may contract with a third-party administrator
to perform certain administrative functions under this Contract, including but not limited to collection of
Administrative Fee payments due, and collection of enrollment and termination information. Any third-
party administrator performing these functions is acting as an authorized representative of DDWA, and
DDWA does not waive or disclaim any responsibility for our obligations under this Contract.
Article IX— Notice and Termination
9.01 Any notice under this Contract shall be sufficient if given by either Group or DDWA by regular mail to the
other addressed to the office stated on the front page of this Contract or to such other address as may be
designated by written notice to the other.
9.02 This Contract may be terminated effective at the end of the term by either Group or DDWA, by either
party giving written notice to the other at least 30 days prior to the end of the Contract term, except as
otherwise provided in Article III or this Article IX.
9.03 DDWA may elect to terminate this Contract, without prior approval of the Washington State Insurance
Commissioner, if any of the events outlined in this Section 9.03 occur. Termination would be effective at
the end of the month for which Administrative Fees have been received by DDWA prior to the time of
such election. If termination occurs, DDWA will provide written notice thereof to Group. If DDWA elects to
so terminate because of default by Group, then Group shall be indebted to and agrees to pay DDWA the
sum of all claims payments and expenses incurred for dental services rendered from the date of default
until the date of termination, including costs of recovery.
Events that allow termination:
(i) A failure to pay Administrative Fee or perform Group's other obligations when due.
(ii) Any violation of published policies of DDWA.
(iii) Change or implementation of federal or state health care reform laws that no longer permit the
continued offering of such coverage.
Events that allow termination if the Group does not take corrective action consistent with their obligations
under this Contract:
2015-01-00611-RC-02 6 PPOL rev 20150101
42
(i) Enrolled Persons who become entitled to Medicare benefits who fail to apply for a Medicare
Supplement Plan, or Medicare Cost, Risk, or HCPP Plan offered by DDWA.
(ii) Enrolled Persons committing fraudulent acts against DDWA.
(m) Enrolled Persons who materially breach the terms of this Contract.
9.04 If on termination of this Contract, Group has paid Administrative Fee to DDWA applicable to a period of
time after the termination date, DDWA shall, within 30 days after notification of termination, return such
portion of Administrative Fee to Group less any amounts due to DDWA.
9.05 Acceptance by DDWA of the proper amount of Administrative Fee, after termination of this Contract and
without requiring a new application, shall reinstate the Contract as though it had never terminated, unless
DDWA shall, within five business days of receipt of such payment, either:
1) Refund the payment so made, or
2) Issue to Group a new Contract accompanied by written notice stating clearly those respects in which
the new Contract differs from the terminated Contract in benefits, coverage or otherwise.
9.06 Upon termination of this Plan, all expenses incurred prior to the termination of the Plan, but not submitted
to DDWA within six months after the date of such treatment will be excluded from any benefit
consideration.
Article X— List of Appendices
10.01 The attached appendices are a part of this Contract. Appendices are identified as follows:
Appendix A— Employee Eligibility Requirements
Appendix B— Dependent Eligibility Requirements
Appendix C— Method of Payment
Appendix D—Group's Financial Obligations
2015-01-00611-RC-02 7 PPOL rev 20150101
43
Appendix A. Employee Eligibility Requirements
Section A Definition of Eligible Employee
An employee of the City of Kent is eligible to enroll on the date the employee becomes:
• an active, full-time, non-uniformed employee who regularly works a minimum of 40 hours a week,
• an active, part-time, non-uniformed employee who regularly works a minimum of 21 hours a week but
less than 40 hours a week on a continuous service basis,
• an approved job share employee working at least 20 hours per week,
• an active uniformed employee, or
Uniformed employees are defined as follows:
o LEOFF I Employees - Full-time active law enforcement officers or fire fighters who
established membership in the LEOFF system as defined in Sections (3) and (4), CH131,
Law of 1972 1st Ex. Sess. prior to October 1, 1977.*
o LEOFF 11 Employees - Full-time active law enforcement officers or fire fighters who
established membership in the LEOFF System as defined in Sections (3) and (4), CH131,
Law of 1972 1st Ex. Sess. on or after October 1, 1977.
• an elected Council Member for the City of Kent.
o The benefit provisions of this policy are available to City of Kent Council members only as a
secondary source of insurance benefit. If the insured Council member does not have
insurance from a primary source, benefits in this policy will be primary.
* Retired LEOFF I employees and retired disabled LEOFF I employees who are eligible to receive
a retirement benefit under the LEOFF I Retirement Plan may enroll in the City of Kent Retiree
Plan.
Eligible Employees are Enrolled Employees after fully completing the enrollment process, including
payment of Administrative Fee by Group to DDWA.
Section B Effective Date of Coverage
Eligible Employees are eligible to enroll in this Plan on the effective date of this Contract.
An employee hired after the effective date of this Contract shall become eligible to enroll in this Plan on
the date of hire.
Section C Continuation of Coverage
An employee shall continue to be eligible to enroll in this Plan during the time this Contract is in effect as
long as the employee remains an Eligible Employee. An Enrolled Employee shall continue to be enrolled
as long as the Group has made timely payment of the monthly Administrative Fees on behalf of the
Enrolled Employee to DDWA.
While satisfying the various requirements of the FMLA and COBRA laws rests primarily with the Group,
DDWA will fully cooperate with Group in complying with these laws.
2015-01-00611-RC-02 8 PPOL rev 20150101
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Leave of Absence
Coverage for a subscriber and enrolled dependents may be continued for up to 180 days when the
employer grants the subscriber a leave of absence and premium charges continue to be paid. If a
medical leave is granted, the City of Kent may pay the required monthly charge for the employee and
enrolled dependents for up to 180 days. The 180-day leave of absence period counts toward the
maximum COBRA continuation period, except as prohibited by the Family and Medical Leave Act of
1993.
Section D Termination of Coverage
An employee shall cease to be eligible to enroll or cease to be enrolled in the Plan at the end of the
calendar month in which the employee ceases to be an Eligible Employee or upon termination of this
Contract, whichever occurs first. An Enrolled Employee shall cease to be enrolled at the end of the
calendar month in which the Enrolled Employee ceases to be an Eligible Employee, or at the end of the
calendar month for which Group has made the last timely payment of the monthly Administrative Fees on
behalf of the Enrolled Employee to DDWA, or upon termination of this Contract, whichever occurs first.
Section E Enrollment Requirements
All Eligible Employees enrolled in the Group-sponsored medical plan must be enrolled in this Plan
regardless of whether or not enrolled as a dependent in another dental plan. Employees who are not
enrolled in the Group-sponsored medical plan may not enroll in this Plan. Each Eligible Employee must
complete the enrollment process. DDWA must receive the completed enrollment information within 60
days of the employee's Eligibility Date. If the enrollment information is not received within 60 days,
enrollment will not be accepted until the next Open Enrollment Period.
2015-01-00611-RC-02 9 PPOL rev 20150101
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Appendix B. Dependent Eligibility Requirements
Section A Definition of Eligible Dependent
An Eligible Dependent is a dependent of an Enrolled Employee who meets the requirements for eligibility
established by Group.
To be a dependent under this plan, the family member must be:
• The lawful spouse of the subscriber, unless legally separated,
• The state-registered domestic partner of the subscriber, or
• An eligible child under 26 years of age as follows:
• A natural offspring of either or both the subscriber or spouse,
• A legally adopted child of either or both the subscriber or spouse, or
• A child placed with the subscriber for the purpose of legal adoption in accordance with
state law. "Placed" for adoption means assumption and retention by the subscriber of
a legal obligation for total or partial support of a child in anticipation of adoption of
such child, or
• A legally placed ward of the subscriber, spouse, or domestic partner living
permanently in the home of the subscriber.
Foster children are not eligible for coverage. Spouses and children of dependents are not eligible for
coverage under this plan.
Dependent eligibility validation documentation and information shall be maintained and verified by Group.
Eligible Dependents are Enrolled Dependents after fully completing the enrollment process, including
payment of Administrative Fee by Group to DDWA.
Section B Effective Date of Coverage
An Eligible Dependent shall become eligible to enroll in this Plan on the date the Eligible Employee
becomes eligible to enroll in this Plan, or on the first day of the calendar month following the month in
which such person became an Eligible Dependent of the Eligible Employee.
Section C Continuation of Coverage
A dependent shall continue to be eligible to enroll in this Plan while this Contract is in effect as long as the
dependent remains an Eligible Dependent of an Eligible Employee. An Enrolled Dependent shall
continue to be enrolled as long as the Group has made timely payment of the monthly Administrative
Fees on behalf of the Enrolled Employee to DDWA.
While satisfying the various requirements of the FMLA and COBRA laws rests primarily with the Group,
DDWA will fully cooperate with Group in complying with these laws.
Section D Termination of Coverage
An Eligible Dependent shall cease to be eligible to enroll or cease to be enrolled in this Plan at the end of
the calendar month in which the employee ceases to be an Eligible Employee or the person no longer
meets the definition of an Eligible Dependent, whichever occurs first.
An Enrolled Dependent shall cease to be enrolled at the end of the calendar month in which the Enrolled
Employee ceases to be enrolled, at the end of the calendar month for which Group has made timely
payment of the monthly Administrative Fees on behalf of the Enrolled Employee to DDWA, or upon
termination of this Contract, whichever occurs first.
2015-01-00611-RC-02 10 PPOL rev 20150101
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An Enrolled Employee may terminate coverage of an Enrolled Dependent only coincident with a
subsequent renewal or extension of this Plan. Once an Enrolled Employee terminates such Enrolled
Dependent's coverage, the coverage cannot be reinstated, unless there is a change in family status as
defined in the Special Enrollment Period section of the Certificate of Coverage.
Section E Enrollment Requirements
Eligible Dependents enrolled in the Group-sponsored medical plan of the Enrolled Employee must also
be enrolled in this Plan provided they satisfy the requirements of an Eligible Dependent. A family member
not covered under the Group-sponsored medical plan cannot be covered under this Plan.
When an Eligible Dependent is no longer enrolled in the medical plan, they no longer satisfy the
requirements of an Eligible Dependent and must be disenrolled from this Plan.
If a new Eligible Dependent is not enrolled in this Plan pursuant to the rules set forth in this Contract, such
Eligible Dependents shall not be eligible for enrollment in this Plan during the then-current contract term.
Such person may enroll during any Open Enrollment Period or during a Special Enrollment Period as
defined in the Certificate of Coverage.
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Appendix C. Method of Payment
Section A Constant Payment Plan
Fees for Covered Dental Benefits provided to an Enrolled Person are based on the following:
• Delta Dental PPO Participating Dentist based on their state's Maximum Allowable Fee for Delta Dental
PPO Participating Dentists, or their actual fee, whichever is less
• Delta Dental Participating Dentist based on their state's Maximum Allowable Fee for Delta Dental Premier
Participating Dentists, or their actual fee, whichever is less
• Nonparticipating Dentist in Washington State based on DDWA's Maximum Allowable Fee for
Nonparticipating Dentists, or their actual fee, whichever is less
• Nonparticipating Dentist outside of Washington State based on DDWA's Maximum Allowable Fee for
Participating Dentists, or their actual fee, whichever is less
The percentages of the above-indicated fee payable by DDWA for Covered Dental Benefits are as follows:
100% and Group Health Coop. Medical - Plan 01
and
80%and HSA Medical - Plan 02
Delta Dental PPO Dentists Delta Dental Premier Dentists
Covered Dental Benefits
Dentists outside of Nonparticipating Dentists in
Washington State Washington State
Class 1 100 percent 100 percent
Class 11 80 percent 80 ercent
Class 111 80 percent 80 ercent
Orthodontic 50 percent 50 ercent
Accidental Injury 100 percent 100 percent
Retirees - Plan 03
Delta Dental PPO Dentists Delta Dental Premier Dentists
Covered Dental Benefits
Dentists outside of Nonparticipating Dentists in
Washington State Washington State
Class 1 100 percent 100 percent
Class 11 80 percent 80 ercent
Class 111 50 percent 50 ercent
Orthodontic 50 percent 50 ercent
Accidental Injury 100 percent 100 percent
2015-01-00611-RC-02 12 PPOL rev 20150101
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Section B Plan Maximum
(i) PLAN 01 - FOR ENROLLEES IN THE 100 PERCENT& GROUP HEALTH MEDICAL PLAN
The maximum amount payable by DDWA for Class I, 11 and III Covered Dental Benefits (including
Accidental Injury Benefits) per Enrolled Person during each Benefit Period shall be $1,500. Charges for
dental procedures requiring multiple treatment dates shall be considered incurred on the date the service
is completed. Amounts for such procedures shall be applied to the Plan maximum based on such
incurred date.
The lifetime maximum amount payable by DDWA for orthodontic benefits is $1,800 per Enrolled Person.
Covered benefits for Medically Necessary Orthodontia provided to children up to the age of nineteen do
not accrue towards the maximum benefit allowed under this plan.
Covered benefits provided to children up to the age of nineteen do not accrue towards the maximum
benefit allowable under this plan.
(ii) PLAN 02- FOR ENROLLEES IN THE HSA AND 80 PERCENT MEDICAL PLAN
The maximum amount payable by DDWA for Class 1, 11 and III Covered Dental Benefits (including
Accidental Injury Benefits) per Enrolled Person during each Benefit Period shall be $1,800. Charges for
dental procedures requiring multiple treatment dates shall be considered incurred on the date the service
is completed. Amounts for such procedures shall be applied to the Plan maximum based on such
incurred date.
The lifetime maximum amount payable by DDWA for orthodontic benefits is $1,800 per Enrolled Person.
Covered benefits for Medically Necessary Orthodontia provided to children up to the age of nineteen do
not accrue towards the maximum benefit allowed under this plan.
Covered benefits provided to children up to the age of nineteen do not accrue towards the maximum
benefit allowable under this plan.
(III) PLAN 03- RETIREES
The maximum amount payable by DDWA for Class 1, 11 and III Covered Dental Benefits (including
Accidental Injury Benefits) per Enrolled Person during each Benefit Period shall be $1,500. Charges for
dental procedures requiring multiple treatment dates shall be considered incurred on the date the service
is completed. Amounts for such procedures shall be applied to the Plan maximum based on such
incurred date.
The lifetime maximum amount payable by DDWA for Orthodontic Benefits provided to an Enrolled Person
shall be $1,000.
Covered benefits for Medically Necessary Orthodontia provided to children up to the age of nineteen do
not accrue towards the maximum benefit allowed under this plan.
Covered benefits provided to children up to the age of nineteen do not accrue towards the maximum
benefit allowable under this plan.
Section C Plan Deductible(ALL PLANS)
DDWA is not obligated to pay the deductible, defined as the first$50 of fees for Covered Dental Benefits received
by an Enrolled Person during each Benefit Period. The total deductible amount for a family which includes an
Enrolled Employee and one or more Enrolled Dependents will not exceed three times the individual deductible or
$150 during each Benefit Period. Once the maximum deductible per family has been satisfied, no further
deduction will apply to any Enrolled Person in that family until the next succeeding Benefit Period. The deductible
does not apply to Class I Covered Dental Benefits, Orthodontic Benefits or Accidental Injury Benefits.
2015-01-00611-RC-02 13 PPOL rev 20150101
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Appendix D. Group's Financial Obligations
Claim Reimbursement
DDWA shall notify Group, on the last DDWA payment day of each calendar month, the actual amount of claims
paid by DDWA for that month. Notification will be via email which will constitute an invoice. Group will then have
two business days to transfer funds electronically to the appropriate DDWA bank account an amount equal to
total claims paid for the month.
Funds are due on the date notified. If the funds are not transferred within five days of notification, a late fee of one
percent of claims will be charged. An additional late charge of one percent of claims will be charged for each
subsequent 30 day period for which payment is not received. The charges shall be submitted by DDWA with a
subsequent payment notification.
Administrative Fee
The monthly Administrative Fee payable by Group under this Contract Term during the period January 1, 2015
through December 31, 2017 shall be $6.99 per Enrolled Employee. Group's payment shall be in the form of a
check or electronic transfer and shall accompany the eligibility listing. DDWA will then update the files and send a
new billing to Group for the next month of coverage.
2015-01-00611-RC-02 14 PPOL rev 20150101
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51
BENEFITS DIVISION
Becky Fowler
Manager
400 West Gowe
Kent, WA 98032
Fax: 253-856-6270
OFFICE: 253-856-5290
November 18, 2014
To: Operations Committee
From: Becky Fowler, Benefits Manager
Thru: Lorraine Patterson, Human Resources Director
Subject: Information Only - Stop Loss
Motion: None- Information Only
Summary: The City's current third party administrator for our individual and
aggregate stop loss coverage is Lifewise Assurance Company. To be competitive in the
market and for the city to contain stop loss costs, the city will be going out to bid for
the 2015 contract. Bid results will not be received prior to the last operation and
council meetings of the year. Consequently council will not be able to authorize the
contract until after the first of the year.
We cannot send out for bid, and Lifewise cannot confirm rates, until we receive the
October claim numbers in mid-November from Premera. We should have the
information to make a final decision with regard to this coverage by mid-December.
Budget impact: $
Background: As you are aware, the City is self-insured for all medical claims through
Premera Blue Cross. All City employees and their dependents that are enrolled in the
City's self-insured medical program are covered under a stop loss insurance policy.
This stop loss policy provides added coverage to the City for individual medical claims
exceeding $200,000 per employee or dependent for each calendar year. All medical
costs exceeding $200,000 per enrollee per year will be reimbursed to the City under
this policy.
City of Kent Human Resources Department
Lorraine Patterson, Director
52
53
BENEFITS DIVISION
Becky Fowler
Manager
400 West Gowe
Kent, WA 98032
Fax: 253-856-6270
OFFICE: 253-856-5290
November 18, 2014
To: Operations Committee
From: Becky Fowler, Benefits Manager
Thru: Lorraine Patterson, Human Resources Director
Subject: Vision Service Plan (VSP) four Year Administrative Services Contract
Beginning January 1, 2014 through December 31, 2017.
Motion: I move to recommend the second year, 2015 Vision Service Plan
(VSP)Administrative Services contract be placed on the consent calendar for the
December 9, 2014 meeting subject to approval of final terms and conditions by the
City Attorney.
Summary: The City contracts with Vision Service Plan as a third-party administrator
(TPA) to process claims and provide access to VSP's network of optometrists and
ophthalmologists. The city is self-insured for this program and wires the monthly
claims cost to VSP for our vision expenses. The four year contract (2014 -2017)
reflects no increase in administrative fees by VSP.
Budget impact: $115,000 (Administration and claim fees)
Background: All active employees and their dependents are covered under the self-
insured Vision Service Plan program totaling 2,300 lives. The third-party
administration fees, exclusive of claims, for 2014 are estimated to be $20,680 and are
budgeted in the health and welfare fund.
City of Kent Human Resources Department
Lorraine Patterson, Director
54
VISION SERVICE PLAN
PLEASE ATTACH TO YOUR
GROUP VISION CARE PLAN
AMENDMENT TO GROUP VISION CARE PLAN
To be attached to and made part of Group Vision Care Plan Number 12229020, issued to CITY OF KENT.
EXCEPT as specifically amended herein, said Plan shall remain in full force and effect.
IT IS HEREBY AGREED that effective January 1, 2014 the Plan Term shall be changed to forty-eight (48)
months.
SIGNATURE
9/30/14jxj VSP/AMENNERMLOC
55
BENEFITS DIVISION
Becky Fowler
Manager
400 West Gowe
Kent, WA 98032
Fax: 253-856-6270
OFFICE: 253-856-5290
November 18, 2014
To: Operations Committee
From: Becky Fowler, Benefits Manager
Thru: Lorraine Patterson, Human Resources Director
Subject: Group Health Cooperative 2015 Contract
Motion: I move to recommend the 2015 Group Health Cooperative contract for the
City's insured HMO plan be placed on the City Council consent calendar for the
December 9, 2014 meeting authorizing the Mayor to sign the contract subject to
approval of final terms and conditions by the City Attorney.
Summary: Renewal of the Group Health Cooperative of Puget Sound contract for the
City's insured health maintenance organization (HMO). The 2015 contract reflects a
2.86% increase in the health care premiums charged by Group Health Cooperative and
is budgeted in the health and wellness fund.
Budget impact: $510,000.
Background: The City purchases insurance with Group Health Cooperative of Puget
Sound. Group Health is a non-profit, health maintenance organization (HMO)
providing primary care medical and specialty center throughout the Pacific Northwest.
Approximately 43 employees and their families are covered under our Group Health
Cooperative plan.
City of Kent Employee Services Department
Sue Viseth, Director
56
GROUP HEALTH COOPERATIVE
CONTRACT REVISIONS
Effective January 1, 2015
(Created 6/20/2014; revised 8121114)
This is the most current list of revisions, but this list is subject to change at any time.
CONTRACT CHANGE EXPLANATION
General Information Information regarding primary care provider selection has been clarified.
Clarifications regarding Preauthorization provisions have been included
Accessing Care A clarification has been made to the Group Health-designated Specialist
provision to state that a fist of these specialists can be obtained from
Customer Service or by viewing the Provider Directory located at
www.ghe.org.
A clarification has been made to the process for medical necessity
determination by adding dentists as providers with the clinical expertise to
deny coverage based on medical necessity.
Benefit Details A clarification has been made to acupuncture to reflect that the 8 visits per
medical diagnosis per calendar year are available without Preauthorization.
A business decision has been made to include coverage of cardiac
rehabilitation up to a total of 36 visits per cardiac event when clinical criteria is
met. The cardiac rehabilitation exclusion has also been removed from the
Rehabilitation provision.
A clarification has been made to include a separate provision for coverage of
clinical trials where routine patient costs of qualified individuals in approved
clinical trials are covered to the extent benefits for these costs are required by
federal and state law. Information regarding routine patient costs and
exclusionary costs are included.
The Devices,Equipment and Supplies provision has been clarified to exclude
wigs/hair prosthesis.
The Diabetic retinal screening provision has been added in accordance with
PPACA requirements.
The Diagnostic Laboratory and Radiology provision has been moved within
Section IV. and has been clarified to state that nuclear medicine, as well as
radiology,ultrasound and laboratory services are covered.
The Drugs—Outpatient Prescription provision has been clarified to state that
coverage for Emergency services obtained outside of the Group Health
Service Area, and to include information regarding Group Health-designated
pharmacies is reflected in the Group Health Provider Directory, or can be
obtained by contacting the Group Health Customer Service Center.
Clarifications regarding coverage of approved non preferred drugs being
covered at the preferred drug level, and a definition of step therapy has been
included
GHC(8/21/14) 1
57
A clarification to the Hearing Examination and Hearing Aids provision has
been made to reflect coverage of cochlear implants.
A clarification to the Mental Health provision has been made by removing
inpatient residential treatment services(as required by the Office of the
Insurance Commissioner) and sexual and identity disorders(based on a
business decision) from the list of exclusions.
A clarification to the Optical provision has been made to state that in the event
a Member's age or medical condition prevents the Member from having an
intraocular lens or contact lens, framed lenses are available.
A clarification to the Outpatient Services provision has been made by
including chronic disease management as a covered service.
A clarification has been made to the Preventive Services provision to reflect
that routine prostate screening and colorectal cancer screening are covered for
Members who are age 50 or older or who are under age 50 and at high risk.
Chronic disease management coverage as provided under Preventive
services has also been included
The Temporomandibular Joint(TMJ)provision has been revised as required
by the Office of the Insurance Commissioner to remove congenital anomaly
from the list of exclusions.
The Transgender Services provision has been revised to reflect coverage of
medically necessary medical and surgical services for gender reassignment
in accordance with Washington law.
Exclusions The exclusion regarding services provided by someone who resides in the
Member's home has been removed as required by the Office of the
Insurance Commissioner.
Coordination of Benefits The Coordination ofBenefits provision has been clarified to reflect that if
the Member is covered by more than one health benefit plan, and the
Member does not know which is the primary plan, the Member should
contact any one of the health plans to verify which plan is primary.
GHC(8/21/14) 2
58
0
III" tj� II..i dt
2015 GIOLflDII....IIe IIf:IIhi Cloop : u. fiv
con had ad l II Nan Ih a in e Ilhi li g hdl li Ihl
You will find a number of contract/plan changes in your 2015 renewals. Some are in
response to new federal requirements, and others reflect recent business decisions made
by Group Health. Major changes are highlighted below. Please see "Contract revisions"
(included in this proposal) for several additional changes.
Cardiac Rehab. Cardiac rehabilitation is covered up to a combined total of 36 visits, per
cardiac event, when clinical criteria are met.
Transgender Services. Medically necessary medical and surgical services for gender
reassignment are covered when clinical criteria are met.
Mental Health Services. Medically necessary inpatient residential treatment services
are covered.
Coverage provided by Group Health Cooperative 'i ii I It( 'I f W An h-08
59
FINANCE
440 Aaron BeMiller, Director
Phone: 253-856-5260
N.147KEN T Fax: 253-856-6255
WASHING-ON
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
Date: November 18, 2014
To: Kent City Council Operations Committee
From: Aaron BeMiller, Finance Director
Subject: Banking Services Request for Proposals
Motion: No motion required; Discussion only.
Summary: The City, through the finance department, is in the process of writing a
Request for Proposals (RFP) for banking services. Our current banking services
contract with US Bank expired several years ago and the city has been continuing
to operate on the old, expired contract. For control and compliance purposes,
including becoming current on Kent City Code (KCC 3.01.020), this RFP process is
necessary. The finance department's rough calendar for the RFP process is to have
the RFP go out in mid-January 2015 and a formal decision on the selected vendor in
May 2015. However, because this is a significant undertaking and the selection of a
banking vendor significant decision, the timeline may slip if during our selection
process the selection committee decides more information and/or due diligence is
required before making a decision to bring to Council.
Budget impact: There is no budget impact for the RFP process. Unknown impact
once the selection is made.
Background: Kent City Code 3.01.020 Competitive service review states:
A. In order for the city to obtain a banking relationship that provides maximum
services to the city, the city will solicit competitive proposals.
B. The banking services of the city will be reviewed every three (3) years. The
council may decide to extend for an additional period of time or may direct the
finance department to solicit a new agreement.
C. The banks to be considered must be full-service banks. The banks also must
have complete investment departments which will, without solicitation, keep the
city informed of interest rate changes, investment opportunities or other market
conditions which would affect the return or investment of city funds.
D. The banks must provide copies of all documents required by state law. The
banks must meet or exceed the requirements outlined in state law.
E. Although a bank will be appointed to handle the regular checking activity, the
city will reserve the right to rescind such appointment, should the banking
relationship become unsatisfactory. This will require a majority vote of the city
council.
F. The investment activities of the city will in no way be affected by the
Kent Council Operations Committee Consolidating Budget Adjustment
60
appointment of a bank to handle the city's regular checking account. All investment
activity will be handled at the direction of the finance director, in accordance with
state laws.
(Ord. No. 2297, § 2; Ord. No. 2930, § 3, 7-3-90. Formerly Code 1986, § 3.06.020)
State law reference(s) — Protection of public funds, RCW 39.58.010 et seq.
The finance department will be requesting Council to extend the 3-year period as
stated in subsection B. While contract talk is premature for this meeting, I would
like to signal that the finance department will likely be requesting at least a four-
year contract with at least two contract extension periods of three years each.
Kent Council Operations Committee Consolidating Budget Adjustment
61
FINANCE
440 Aaron BeMiller, Director
Phone: 253-856-5260
N.147KEN T Fax: 253-856-6255
WASHING-ON
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
Date: October 7, 2014
To: Kent City Council Operations Committee
From: Aaron BeMiller, Finance Director
Subject: Resolution authorizing investment of available monies in the Local
Government Investment Pool
Motion: Recommend Council authorize adoption of the resolution
authorizing investment of City of Kent monies into the local government
investment pool subject to final approval by the Finance Director and City
Attorney.
Summary: The State Treasurer's Office is requiring all local governments that
invest in the Local Government Investment Pool (LGIP) complete this updated
resolution which acknowledges that the government body or their designee
responsible for overseeing or making investment decision has read and understands
the newly released prospectus attached to the resolution.
If an entity does not adopt the resolution, the State Treasurer's Office, who is
charged with managing the LGIP, will reserve the right to suspend the entities
participation in the pool.
Budget impact: $0
Background: The Washington State Legislature created a trust fund to be known
as the public funds investment account, commonly referred to as the Local
Government Investment Pool (LGIP), for the contribution and withdrawal of money
by an authorized eligible government entity for purposes of investment by the
Office of the State Treasurer.
The City of Kent is a current member of the LGIP with a total investment of over
$70M. The LGIP allows participants to maximize the interest potential of invested
funds while ensuring the liquidity of those funds.
Kent Council Operations Committee Consolidating Budget Adjustment
62
RESOLUTION NO.
A RESOLUTION of the City Council of the
City of Kent, Washington, authorizing investment of
available monies in the Local Government
Investment Pool.
RECITALS
A. Pursuant to Chapter 294, Laws of 1986, the Washington State
Legislature created a trust fund to be known as the public funds
investment account, commonly referred to as the Local Government
Investment Pool ("LGIP"), for the contribution and withdrawal of money by
an authorized eligible government entity for purposes of investment by the
Office of the State Treasurer.
B. From time to time it may be advantageous for the City of Kent, an
authorized eligible government entity ("Government Entity"), to contribute
funds available for investment in the LGIP.
C. The investment strategy for the LGIP is set forth in its policies and
procedures.
D. Any contributions or withdrawals to or from the LGIP made on behalf
of the Government Entity shall be first duly authorized by the City Council
63
of the City of Kent ("Governing Body"), or any designee of the Governing
Body pursuant to this resolution, or by a subsequent resolution.
E. The Government Entity will cause to be filed a certified copy of said
resolution with the Office of the State Treasurer.
F. The Governing Body and any designee appointed by the Governing
Body with authority to contribute or withdraw funds of the Government
Entity has received and read a copy of the prospectus and understands the
risks and limitations of investing in the LGIP.
G. The Governing Body attests by the signature of its members that it
is duly authorized and empowered to enter into this agreement, to direct
the contribution or withdrawal of Government Entity monies, and to
delegate certain authority to make adjustments to the incorporated
transactional forms, to the individuals designated herein.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT,
WASHINGTON, DOES HEREBY RESOLVE AS FOLLOWS:
RESOLUTION
SECTION 1, — Adopt. The City Council of the City of Kent
("Governing Body") hereby adopts the following procedures:
A. The Governing Body authorizes the contribution and
withdrawal of Governmental Entity monies in the LGIP in the manner
prescribed by law, rule, and the prospectus attached hereto as Exhibit "A"
and incorporated by reference ("Prospectus"), including any subsequent
amendments thereto. Such actions shall be consistent with the City of Kent
64
Financial Policies, as adopted pursuant to Resolution No. 1859, and as the
same may be amended from time to time.
B. The Governing Body has approved the Local Government
Investment Pool Transaction Authorization Form ("Form") as completed by
the City's Finance Director and incorporates the Form into this resolution by
reference and does hereby attest to its accuracy.
C. The Governing Entity designates the City's Finance Director
("Authorized Individual"), to authorize all amendments, changes or
alterations to the Form or any other documentation, including the
designation of other individuals to make contributions and withdrawals on
behalf of the Government Entity.
D. This delegation ends upon the written notice, by any method
set forth in the Prospectus, of the Governing Body that the Authorized
Individual has been terminated or that his or her delegation has been
revoked. The Office of the State Treasurer will rely solely on the Governing
Body to provide notice of such revocation and is entitled to rely on the
Authorized Individual's instructions until such time as said notice has been
provided.
E. The Form, as incorporated into this resolution or hereafter
amended by delegated authority, or any other documentation signed or
otherwise approved by the Authorized Individual, shall remain in effect
after revocation of the Authorized Individual's delegated authority, except
to the extent that the Authorized Individual whose delegation has been
terminated shall not be permitted to make further withdrawals or
contributions to the LGIP on behalf of the Governmental Entity. No
amendments, changes or alterations shall be made to the Form or any
65
other documentation until the entity passes a new resolution naming a new
Authorized Individual.
F. The Governing Body acknowledges that it has received, read
and understood the Prospectus as provided by the Office of the State
Treasurer. In addition, the Governing Body agrees that a copy of the
Prospectus will be provided to any person delegated or otherwise
authorized to make contributions or withdrawals into or out of the LGIP and
that said individuals will be required to read the Prospectus prior to making
any withdrawals or contributions or any further withdrawals or
contributions if authorizations are already in place.
SECTION 2. — Savings. If any section, subsection, paragraph,
sentence, clause or phrase of this resolution is declared unconstitutional or
invalid for any reason, such decision shall not affect the validity of the
remaining portions of this resolution.
SECTION 3, — Ratification. Any act consistent with the authority
and prior to the effective date of this resolution is hereby ratified and
affirmed.
SECTION 4, — 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 resolution, including the
correction of clerical errors; references to other local, state or federal laws,
codes, rules, or regulations; or resolution numbering and
section/subsection numbering.
SECTION 5, — Effective Date. This resolution shall take effect and
be in force immediately upon its passage
66
PASSED at a regular open public meeting by the City Council of the
City of Kent, Washington, this day of 12014.
CONCURRED in by the Mayor of the City of Kent this day of
12014.
SUZETTE COOKE, MAYOR
ATTEST:
RONALD F. MOORE, CITY CLERK
APPROVED AS TO FORM:
TOM BRUBAKER, CITY ATTORNEY
I hereby certify that this is a true and correct copy of Resolution No.
passed by the City Council of the City of Kent, Washington, the
day of 12014.
RONALD F. MOORE, CITY CLERK
P:\Civil\Reoolution\State Local Government Investment Pool.docx
67
LOCAL GOVERNMENT
INVESTMENT POOL
Prospectus
January 2014
R
......... S
x; ❑ o
Fe � �
/a
James L. McIntire
Washington State Treasurer
68
Contents
I. The LGIP 3-4
II. Local Government Investment Pool—Money Market Fund 4-9
III. Management 9
IV. Miscellaneous 9-10
2
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The Local Government Investment Pool (the"LGIP") is an investment pool of public funds placed in the custody of
the Office of the Washington State Treasurer(the"State Treasurer")for investment and reinvestment as defined
by RCW 43.250.020. The purpose of the LGIP is to allow eligible governmental entities to participate with the state
in the investment of surplus public funds, in a manner that optimizes liquidity and return on such funds. In
establishing the LGIP,the legislature recognized that not all eligible governmental entities are able to maximize the
return on their temporary surplus funds,and therefore it provided a mechanism whereby they may, at their
option, utilize the resources of the State Treasurer to maximize the potential of their surplus funds while ensuring
the liquidity of those funds.
The State Treasurer has established a sub-pool within the LGIP whose shares are offered by means of this
Prospectus:The LGIP-Money Market Fund (the"LGIP-MMF"or the"Fund"). The State Treasurer has the authority
to establish additional sub-pools in the future.
The Fund offered in this Prospectus seeks to provide current income by investing in high-quality,short term money
market instruments. These standards are specific to the Fund,as illustrated in the following table. The LGIP-MMF
offers daily contributions and withdrawals.
FUND SNAPSHOT
The table below provides a summary comparison of the Fund's investment types and sensitivity to interest rate
risk. This current snapshot can be expected to vary over time.
°1 wl �� � � iHIiu uuVuuu�Vl lllli��i ilW(i dll .
LGIP-Money Market Fund Cash 60 days
Current Investments(as of November Bank Deposits
1,2013) US Treasury bills
Repurchase agreements
US Government agency obligations
Fees and III°;x�ry�en+aaas
Administrative Fee. The State Treasurer charges pool participants a fee representing administration and recovery
costs associated with the operation of the Fund. The administrative fee accrues daily from pool participants'
earnings prior to the earnings being posted to their account. The administrative fee will be paid monthly. In the
event that there are no earnings,the administrative fee will be deducted from principal.
The chart below illustrates the operating expenses of the LGIP-MMF for past years,expressed in basis points as a
percentage of fund assets.
3
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Local Government Investment Pool-MMF
Operating Expenses by Fiscal Year(in Basis Points)
2006 2007 2008 2009 2010 2011 2012 2013
Total Operating Expenses 1.12 0.96 0.84 0.88 0.64 0.81 0.68 0.87
(1 basis point=0.01%)
Because most of the expenses of the LGIP-MMF are fixed costs,the fee(expressed as a percentage of fund assets)
will be affected by: (i)the amount of operating expenses;and (ii)the assets of the LGIP-MMF. The table below
shows how the fee(expressed as a percentage of fund assets)would change as the fund assets change, assuming
an annual fund operating expenses amount of$800,000.
Fund Assets $6.0 bn $8.0 bn $10.0 bn
Total Operating Expenses(in Basis Points) 1.33 1.0 .80
Portfolio Turnover:The Fund does not pay a commission or fee when it buys or sells securities(or"turns over' its
portfolio). However,debt securities often trade with a bid/ask spread.Consequently,a higher portfolio turnover
rate may generate higher transaction costs that could affect the Fund's performance.
if. Lmmcalll Gmmm,ermmmm°w Invm°smmm°w I''mmmmlll Money M rllll eli Filind
The LGIP-MMF will seek to effectively maximize the yield while maintaining liquidity and a stable share price of
$1.
II"(riinaillaaII III invass oa eummMaamayglaas
The LGIP-MMF will seek to invest primarily in high-quality,short term money market instruments. Typically,at
least 55%of the Fund's assets will be invested in US government securities and repurchase agreements
collateralized by those securities. The LGIP-MMF means a sub-pool of the LGIP whose investments will primarily
be money market instruments. The LGIP-MMF will only invest in eligible investments permitted by state law. The
LGIP-MMF will not be an SEC-registered money market fund and will not be required to follow SEC Rule 2a-7.
Investments of the LGIP-MMF will conform to the LGIP Investment Policy,the most recent version of which will be
posted on the LGIP website and will be available upon request.
II"(riinclipall Itisllks oflll i ing u(in Cie III GIIIIII°r..11 ]1ir1kei l
Counterparty Credit Risk. A party to a transaction involving the Fund may fail to meet its obligations.This could
cause the Fund to lose the benefit of the transaction or prevent the Fund from selling or buying other securities to
implement its investment strategies.
Interest Rate Risk. The LGIP-MMF's income may decline when interest rates fall. Because the Fund's income is
based on short-term interest rates,which can fluctuate significantly over short periods, income risk is expected to
be high. In addition, interest rate increases can cause the price of a debt security to decrease and even lead to a
loss of principal.
4
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Liquidity Risk. Liquidity risk is the risk that the Fund will experience significant net withdrawals of Fund shares at a
time when it cannot find willing buyers for its portfolio securities or can only sell its portfolio securities at a
material loss.
Management Risk. Poor security selection or an ineffective investment strategy could cause the LGIP-MMF to
underperform relevant benchmarks or other funds with a similar investment objective.
Issuer Risk. The LGIP-MMF is subject to the risk that debt issuers and other counterparties may not honor their
obligations. Changes in an issuer's credit rating(e.g.,a rating downgrade)or the market's perception of an issuer's
creditworthiness could also affect the value of the Fund's investment in that issuer. The degree of credit risk
depends on both the financial condition of the issuer and the terms of the obligation.Also,a decline in the credit
quality of an issuer can cause the price of a money market security to decrease.
Securities Lending Risk and Reverse Repurchase Agreement Risk. The LGIP-MMF may engage in securities lending
or in reverse repurchase agreements. Securities lending and reverse repurchase agreements involve the risk that
the Fund may lose money because the borrower of the Fund's securities fails to return the securities in a timely
manner or at all or the Fund's lending agent defaults on its obligations to indemnify the Fund,or such obligations
prove unenforceable. The Fund could also lose money in the event of a decline in the value of the collateral
provided for loaned securities or a decline in the value of any investments made with cash collateral.
Risks Associated with use of Amortized Cost. The use of amortized cost valuation means that the LGIP-MMF's
share price may vary from its market value NAV per share. In the unlikely event that the State Treasurer were to
determine that the extent of the deviation between the Fund's amortized cost per share and its market-based NAV
per share may result in material dilution or other unfair results to shareholders,the State Treasurer may cause the
Fund to take such action as it deems appropriate to eliminate or reduce to the extent practicable such dilution or
unfair results.
An investment in the LGIP-MMF is not a bank deposit and is not insured or guaranteed by the Federal Deposit
Insurance Corporation or any other government agency. Although the Fund seeks to preserve the value of
investments at$1 per share,pool participants could lose money by investing in the LGIP-MMF.There is no
assurance that the LGIP-MMF will achieve its investment objective.
III leii-11'aairi mina e
The following information is intended to address the risks of investing in the LGIP-MMF. The information
illustrates changes in the performance of the LGIP-MMF's shares from year to year. Returns are based on past
results and are not an indication of future performance. Updated performance information may be obtained on
our website at www.tre.wa.gov or by calling the LGIP toll-free at 800-331-3284.
5
72
Fiscal Year-by-Year Returns: Net Yield
Local Government Investment Pool
6.00%
5.21%
5.00%
4.14% 4.04%
4.00%
3.00%
2.13%
2.00% 1..46% 1.590/.
1.05%
1.00% .U-36% 0.22% o 0
0.14/a 0.17/a
0.00%
-1.00%
-2.00%
-3.00%
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Local Government Investment Pool-Money Market Fund
Average Accrued Net Yield
1 Year 3 years 5 years 10 years
0.17% 0.19% .52% 1.94%
i iraiin+aacillat�ns III Gwllllll" 1i111iMIF
General Information
The minimum transaction size(contributions or withdrawals)for the LGIP-MMF will be five thousand dollars. The
State Treasurer may, in its sole discretion,allow for transactions of less than five thousand dollars.
Valuing Shares
The LGIP-MMF will be operated using a net asset value(NAV)calculation based on the amortized cost of all
securities held such that the securities will be valued at their acquisition cost, plus accrued income,amortized
daily.
The Fund's NAV will be the value of a single share. NAV will normally be calculated as of the close of business of
the NYSE, usually 4:00 p.m. Eastern time. If the NYSE is closed on a particular day,the Fund will be priced on the
next day the NYSE is open.
6
73
NAV will not be calculated and the Fund will not process contributions and withdrawals submitted on days when
the Fund is not open for business. The time at which shares are priced and until which contributions and
withdrawals are accepted is specified below and may be changed as permitted by the State Treasurer.
To the extent that the LGIP-MMF's assets are traded in other markets on days when the Fund is not open for
business,the value of the Fund's assets may be affected on those days. In addition,trading in some of the Fund's
assets may not occur on days when the Fund is open for business.
Transaction Limitation
The State Treasurer reserves the right at its sole discretion to set a minimum and/or maximum transaction amount
from the LGIP-MMF and to limit the number of transactions,whether contribution,withdrawal,ortransfer
permitted in a day or any other given period of time.
The State Treasurer also reserves the right at its sole discretion to reject any proposed contribution,and in
particular to reject any proposed contribution made by a pool participant engaged in behavior deemed by the
State Treasurer to be abusive of the LGIP-MMF.
A pool participant may transfer funds from one LGIP-MMF account to another subject to the same time and
contribution limits as set forth in WAC 210.10.060.
Contributions
Pool participants may make contributions to the LGIP-MMF on any business day. All contributions will be effected
by electronic funds transfer to the account of the LGIP-MMF designated by the State Treasurer. It is the
responsibility of each pool participant to pay any bank charges associated with such electronic transfers to the
State Treasurer. Failure to wire funds by a pool participant after notification to the State Treasurer of an intended
transfer will result in penalties. Penalties for failure to timely wire will be assessed to the account of the pool
participant responsible.
Notice. To ensure same day credit,a pool participant must inform the State Treasurer of any contribution over
one million dollars no later than 9 a.m. on the same day the contribution is made.Contributions for one million
dollars or less can be requested at any time prior to 10 a.m.on the day of contribution. For all other contributions
over one million dollars that are requested prior to 10 a.m., a pool participant may receive same day credit at the
sole discretion of the State Treasurer. Contributions that receive same day credit will count,for earnings rate
purposes,as of the day in which the contribution was made. Contributions for which no notice is received prior to
10:00 a.m.will be credited as of the following business day.
Notice of contributions may be given by calling the Local Government Investment Pool (800-331-3284)OR by
logging on to State Treasurer's Treasury Management System ("TMS"). Please refer to the LGIP-MMF Operations
Manual for specific instructions regarding contributions to the LGIP-MMF.
Direct deposits from the State of Washington will be credited on the same business day.
Pricing. Contribution requests received in good order will receive the NAV per unit of the LGIP-MMF next
determined after the order is accepted by the State Treasurer on that contribution date.
Withdrawals
Pool participants may withdraw funds from the LGIP-MMF on any business day. Each pool participant shall file
with the State Treasurer a letter designating the financial institution at which funds withdrawn from the LGIP-MMF
shall be deposited (the"Letter").This Letter shall contain the name of the financial institution,the location of the
financial institution,the account name, and the account number to which funds will be deposited.This Letter shall
be signed by local officials authorized to receive and disburse funds, as described in WAC 210-10-020.
7
74
Disbursements from the LGIP-MMF will be effected by electronic funds transfer. Failure by the State Treasurer to
wire funds to a pool participant after proper notification to the State Treasurer to disburse funds to a pool
participant may result in a bank overdraft in the pool participant's bank account.The State Treasurer will
reimburse a pool participant for such bank overdraft penalties charged tothe pool participant's bank account.
Notice. In order to withdraw funds from the LGIP-MMF,a pool participant must notify the State Treasurer of any
withdrawal over one million dollars no later than 9 a.m.on the same day the withdrawal is made. Withdrawals for
one million dollars or less can be requested at anytime prior to 10 a.m. on the day of withdrawal. For all other
withdrawals from the LGIP-MMF over one million dollars that are requested prior to 10 a.m.,a pool participant
may receive such withdrawal on the same day it is requested at the sole discretion of the State Treasurer. No
earnings will be credited on the date of withdrawal for the amounts withdrawn. Notice of withdrawals maybe
given by calling the Local Government Investment Pool (800-331-3284)OR by logging onto TMS. Please refer to
the LGIP-MMF Operations Manual for specific instructions regarding withdrawals from the Fund.
Pricing. Withdrawal requests with respect to the LGIP-MMF received in good order will receive the NAV per unit
of the LGIP-MMF next determined after the order is accepted by the State Treasurer on that withdrawal date.
Suspension of Withdrawals. If the State Treasurer has determined that the deviation between the Fund's
amortized cost price per share and the current net asset value per share calculated using available market
quotations(or an appropriate substitute that reflects current market conditions)may result in material dilution or
other unfair results,the State Treasurer may, if it has determined irrevocably to liquidate the Fund,suspend
withdrawals and payments of withdrawal proceeds in order to facilitate the permanent termination of the Fund in
an orderly manner. The State Treasurer will distribute proceeds in liquidation as soon as practicable, subject to the
possibility that certain assets may be illiquid, and subject to subsequent distribution, and the possibility that the
State Treasurer may need to hold back a reserve to pay expenses.
The State Treasurer also may suspend redemptions if the New York Stock Exchange suspends trading or closes, if
US bond markets are closed,or if the Securities and Exchange Commission declares an emergency. If any of these
events were to occur, it would likely result in a delay in the pool participants' redemption proceeds.
The State Treasurer will notify pool participants within five business days of making a determination to suspend
withdrawals and/or irrevocably liquidate the fund and the reason for such action.
uII"II auugsaind III as ii-iibuafooin
LGIP-MMF Daily Factor
The LGIP-MMF daily factor is a net earnings figure that is calculated daily using the investment income earned
(excluding realized gains or losses)each day,assuming daily amortization and/or accretion of income of all fixed
income securities held by the Fund, less the administrative fee. The daily factor is reported on an annualized 7-day
basis, using the daily factors from the previous 7 calendar days. The reporting of a 7-day annualized yield based
solely on investment income which excludes realized gains or losses is an industry standard practice that allows for
the fair comparison of funds that seek to maintain a constant NAV of$1.00.
LGIP-MMF Actual Yield Factor
The LGIP-MMF actual yield factor is a net daily earnings figure that is calculated using the total net earnings
including realized gains and losses occurring each day, less the administrative fee.
8
75
Dividends
The LGIP-MMF's dividends include any net realized capital gains or losses,as well as any other capital changes
other than investment income,and are declared daily and distributed monthly.
Distribution
The total net earnings of the LGIP-MMF will be declared daily and paid monthly to each pool participant's account
in which the income was earned on a per-share basis.These funds will remain in the pool and earn additional
interest unless withdrawn and sent to the pool participant's designated bank account as specified on the
Authorization Form. Interest earned will be distributed monthly on the first business day of the following month.
Monthly Statements and Reporting
On the first business day of every calendar month, each pool participant will be sent a monthly statement which
includes the pool participant's beginning balance, contributions,withdrawals,transfers,administrative charges,
earnings rate,earnings,and ending balance for the preceding calendar month. Also included with the statement
will be the monthly enclosure.This report will contain information regarding the maturity structure of the portfolio
and balances broken down by security type.
III. Mann ommofl
The State Treasurer is the manager of the LGIP-MMF and has overall responsibility for the general management
and administration of the Fund. The State Treasurer has the authority to offer additional sub-pools within the LGIP
at such times as the State Treasurer deems appropriate in its sole discretion.
Administrator and Transfer Agent. The State Treasurer will serve as the administrator and transfer agent for the
Fund.
Custodian. A custodian for the Fund will be appointed in accordance with the terms of the LGIP Investment Policy.
IN Miii.9cellll111an ^oil
Limitation of Liability
All persons extending credit to,contracting with or having any claim against the Fund offered in this Prospectus
shall look only to the assets of the Fund that such person extended credit to,contracted with or has a claim
against, and none of(i)the State Treasurer, (ii)any subsequent sub-pool, (Hi)any pool participant,Livi the LGIP,or
(v)the State Treasurer's officers,employees or agents(whether past, present or future), shall be liable therefor.
The determination of the State Treasurer that assets,debts, liabilities,obligations, or expenses are allocable to the
Fund shall be binding on all pool participants and on any person extending credit to or contracting with or having
any claim against the LGIP or the Fund offered in this Prospectus. There is a remote risk that a court may not
enforce these limitation of liability provisions.
9
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Amendments
This Prospectus and the attached Investment Policy maybe amended from time to time. Pool participants shall
receive notice of changes to the Prospectus and the Investment Policy. The amended and restated documents will
be posted on the State Treasurer website: www.tre.wa.gov.
Should the State Treasurer deem appropriate to offer additional sub-pools within the LGIP,said sub-pools will be
offered by means of an amendment to this prospectus.
LGIP-MMF Contact Information
Internet:www.tre.wa.gov Treasury Management System/TMS
Phone: 1-800-331-3284 (within Washington State)
Mail:
Office of the State Treasurer
Local Government Investment Pool
PO Box 40200
Olympia, Washington 98504
FAX:360-902-9044
10
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City of Kent, Washington
Summary Financial Report
40 '40�•
KENT
WA3H1 NGTON
As of August 31 , 2014
78
City of Kent
MONTHLY FINANCIAL REPORT
Table of Contents
EXECUTIVE SUMMARY AND GRAPHIC ANALYSIS
Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
General Fund Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
General Fund Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
PropertyTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
SalesTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
UtilityTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Building Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Plan Check Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Recreation Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Fines And Forfeitures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
B&O Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Water Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Sewer&Drainage Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Golf Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
CURRENT BUDGET ANALYSIS
General Fund Analysis(includes Annexation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Street Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Lodging Tax Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Youth/Teen Programs Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Capital Improvement Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Criminal Justice Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Golf Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
INTERNAL SERVICE FUNDS PROFIT AND LOSS
Fleet Services Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Central Services Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Information Technology Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Facilities Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Unemployment Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Workers Compensation Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Health and Employee Wellness Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
LEOFF 1 Retirees Benefits Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Liability Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Property Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
REVENUE AND EXPENSE SUMMARIES
Monthly Comparison 2011,2012,2013 and 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
System Reports
General Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
Special Revenue Operating Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Debt Service Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
Water Utility Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
Sewerage Utility Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Golf Course Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
Internal Services-excluding Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
Street Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Parks Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
Other Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
Technology Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Facilities Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Water Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56
Sewerage Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
79
City Of Kent
Monthly Financial Summary
Aug 2014
General Fund Summary
Using information available through August, ending fund balance is estimated to
increase by $4 million and end the year at $13.1 million, which includes:
• General Fund reserves of $9.8 million, or 13.2%
• Contingency for Unanticipated Costs of $1.5 million
• $1.8 million restricted for annexation.
In addition, there is currently $424,000 in the Strategic Opportunities Fund.
Revenues
Overall revenues are currently coming in about $2.9 million, or 3.7% above budget.
Highlights include:
• Sales Tax continues a steady positive trend, averaging a 6% increase over
2013 collections. Year-end projection is expected to exceed budget by $1
million, which equates to 5.3%
• Utility Tax is trending about 1.5% above budget, for a total of $300,000.
Electric Utility Tax is running nearly $250,000 above budget, largely
attributed to the development projects occurring throughout the city.
• Building Permits and Plan Check Fees revenues are exceeding
projections, currently running nearly $1.2 million above budget, or 24.7%.
Exoenditures
Expenditures in all categories, except Cost Allocations, are currently trending about
$2.8 million below budget, or 3.5%. Due to a change in methodology for allocating
General Fund, the costs allocated to other funds and projects has been reduced by
$1.5 million.
In July, Council approved a budget appropriation not to exceed $700,000 for the SE
240th Street Slide Repair project. The original funding source was expected to be
the Contingency for Unanticipated Costs Fund. However, we are currently showing
it as a General Fund costs without tapping the contingency fund.
Overall expenditures are expected to end the year $1.3 million below budget, or
1.7%.
80
General Fund Revenues
14,000,000
12,000,000
10,000,0006,000,000
8,000,000
ad✓0., y0%e'o. i °
4,000,000 Di/.�.�� .:',,��,�, .��
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 3,973,457 4,396,996 6,341,877 12,815,344 6,406,303 5,390,317 4,030,414 3,505,225 5,566,105 12,521,197 5,136,389 5,071,808
14 Pct 4,806,171 4,872,050 6,226,128 11,990,500 7,286,212 5,755,176 4,853,202 4,375,109
+/- 832,714 475,055 (115,748) (824,845) 879,909 364,859 822,788 869,884
Put+/- 21.0% 10.8% -1.8% -6.4% 13.7% 6.8% 20.4% 24.8%
General Fund Revenues
80,000,000
70,000,000
60,000,000
50,000,000
40,000,00030,000,000
///. ",.
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 3,973,457 8,370,453 14,712,330 27,527,674 33,933,97 39,324,294 43,354,708 46,859,933 52,426,038 64,947,234 70,083,623 75,155,431
14 Pct 4,806,171 9,678,221 15,904,350 27,894,849 35,181,061 40,936,237 45,789,439 50,164,548
+/- 832,714 1,307,768 1,192,020 367,175 1,247,084 1,611,944 2,434,731 3,304,615
Put+/- 21.0% 15.6% 8.1% 1.3% 3.7% 4.1% 5.6% 7.1%
81
General Fund Expenditures
8,000,000
7,000,000
6,000 000 1,
110
Ji
��j, „U4
5,000,000 , G/0
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 5,685,925 5,935,443 6,232,123 5,978,323 6,565,918 5,763,801 6,531,537 5,478,127 6,077,912 5,103,753 6,271,679 5,820,105
14 Pct 5,256,687 5,387,773 5,586,867 5,727,725 5,636,034 5,595,604 6,365,606 4,842,747
+/- (429,238) (547,670) (645,256) (250,598) (929,884) (168,198) (165,931) (635,380)
Put+/- -7.5% -9.2% -10.4% -4.2% -14.2% -2.9% -2.5% -11.6%
General Fund Expenditures
80,000,000
70,000,000
60,000,000
50,000,000
40,000,000
30,000,000
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 5,685,925 11,621,368 17,853,491 23,831,814 30,397,732 36,161,533 42,693,070 48,171,19 54,249,110 59,352,863 65,624,542 ]1,444,64]
14 Pct 5,256,687 10,644,460 16,231,327 21,959,052 27,595,086 33,190,690 39,556,296 44,399,043
+/- (429,238) (976,908) (1,622,164) (1,872,762) (2,802,646) (2,970,844) (3,136,774) (3,772,154)
Put+/- -7.5% -8.4% -9.1% -7.9% -9.2% -8.2% -7.3% -7.8%
.... .... .... .... .... .... .... .... .... .... 82 .... ....
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
1,000,000 � l/aiv
0 .p.. , { •�.,..... ���
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual 1.Aa
�14Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 273 147,736 523,185 7,848,577 1,902,916 85,481 37,836 60,671 438,048 7,642,281 1,284,485 154,270
14 Bud 0 155,234 551,270 7,908,281 1,966,449 79,415 39,129 92,629 395,829 7,652,784 1,571,234 115,565
14 Pct 822 152,555 872,375 7,185,077 2,407,918 199,531 60,537 70,106
+/- 822 (2,679) 321,104 (723,204) 441,469 120,117 21,408 (22,523)
Put+/- 0.0% -1J% 58.2% -9.1% 22.5% 151.3% 54.7% -24.3%
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 10,878,815 10,948,921
+/- 822 (1,857) 319,247 (403,957) 37,512 157,629 179,037 156,514
Put+/- 0.0% -1.2% 45.2% -4J% 0.4% 1.5% 1.7% 1.5%
83
Sales Tax
3,000,000
2,500,000 /11/ ;
I
n d�
�r
m�
� �� "'✓ �ma �/fig
2,000,000
1,500,000
n.
1,000,000
500,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual f�e 13 Act
.14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 1,244,395 1,570,865 2,351,133 1,129,137 1,336,852 2,070,080 1,396,920 1,400,615 2,653,159 1,355,153 1,421,997 2,757,308
14 Bud 1,094,236 1,466,841 2,531,391 1,016,391 1,213,197 2,610,310 1,149,141 1,238,690 2,710,831 1,179,822 1,265,306 2,758,304
14 Pct 1,273,289 1,665,875 2,491,503 1,190,680 1,448,704 2,644,983 1,448,604 1,615,371
+/- 179,053 199,034 (39,888) 174,289 235,507 34,672 299,463 376,681
put 16.4% 13.6% -1.6% 17.1% 19.4% 1.3% 26.1% 30.4%
i
Sales Tax
25,000,000
20,000,000 ,.,,�,
15,000,000
10,000,000 x,%' ,,,
5,000,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual 13AG
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 1,244,395 2,815,260 5,166,393 6,295,530 7,632,382 9,702,462 11,099,383 12,499,998 15,153,157 16,508,310 17,930,307 20,687,615
14 Bud 1,094,236 2,561,077 5,092,468 6,108,859 7,322,055 9,932,366 11,081,506 12,320,196 15,031,027 16,210,850 17,476,156 20,234,460
14 Pct 1,273,289 2,939,164 5,430,667 6,621,347 8,070,051 10,715,034 12,163,638 13,779,009
+/- 179,053 378,087 338,199 512,488 747,996 782,668 1,082,131 1,458,813
pct 16.4% 14.8% 6.6% 8.4% 10.2% 7.9% 9.8% 11.8%
84
Utility Tax
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Monthly Budget vs Adjusted Actual 13Att
.14Att
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 1,928,686 1,593,360 1,575,939 1,814,487 1,482,322 1,315,268 1,668,079 1,400,094 1,690,099 1,696,812 1,436,286 1,517,705
14 Bud 2,084,694 1,616,252 1,596,145 1,880,734 1,468,120 1,474,156 1,722,301 1,346,390 1,604,347 1,527,144 1,464,275 1,287,409
14P t 2,077,962 1,709,385 1,608,285 1,934,443 1,464,375 1,263,734 1,825,760 1,370,740
+/- (6,732) 93,133 12,140 53,710 (3,745) (210,422) 103,459 24,350
Pct+/- -0.3% 5.8% 0.8% 2.9% -0.3% -14.3% 6.0% 1.8%
Utility Tax
25,000,000
20,000,000
10,000,000
/71
5,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
✓. 13Att
Cumulative Budget vs Actual 14Att
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 1,928,686 3,522,046 5,097,985 6,912,472 8,394,794 9,710,063 11,378,142 12,778,236 14,468,335 16,165,147 17,601,433 19,119,138
14 Bud 2,084,694 3,700,946 5,297,091 7,177,825 8,645,945 10,120,101 11,842,402 13,188,792 14,793,139 16,320,283 17,784,558 19,071,967
14P t 2,077,962 3,787,347 5,395,632 7,330,075 8,794,450 10,058,185 11,883,945 13,254,685
+/- (6,732) 86,401 98,540 152,250 148,505 (61,916) 41,543 65,893
Pct+/- -0.3% 2.3% 1.9% 2.1% 1.7% -0.6% 0.4% 0.5%
85
Building Permits
800,000
700,000
600,000
5 00,000
400,000
300,000 r� 11an
200,000 �l`
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 154,976 164,593 214,758 253,201 256,819 275,756 264,924 234,511 199,071 173,904 156,241 128,089
14 Pct 197,974 148,496 176,394 241,223 682,160 233,945 309,879 291,359
+/- 42,997 (16,098) (38,364) (11,978) 425,341 (41,810) 44,955 56,848
Put+/- 27J% -9.8% -17.9% -4J% 165.6% -15.2% 17.0% 24.2%
Building Permits
3,000,000
2,500,000
2,000,000
�i
1,500,000
1,000,000
500,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
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 154,976 319,570 534,328 787,529 1,044,348 1,320,104 1,585,028 1,819,539 2,018,610 2,192,513 2,348,754 2,476,843
14 Pct 197,974 346,469 522,864 764,087 1,446,247 1,680,192 1,990,071 2,281,430
+/- 42,997 26,900 (11,465) (23,443) 401,899 360,088 405,043 461,891
Put+/- 27J% 8.4% -2.1% -3.0% 38.5% 27.3% 25.6% 25.4%
86
Plan Check Fees
600,000
5 00,000
400,000
300,000
200,000 /OJ,���,,,,
�; Dig
100,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual .13Ac[
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 181,841 190,940 291,904 145,764 293,145 319,439 165,345 160,581 153,065 186,653 191,967 203,691
14 Bud 162,218 202,780 226,463 239,120 267,864 281,596 208,320 189,727 168,946 168,560 151,439 133,698
14P t 181,841 561,764 200,524 274,831 443,503 290,248 288,761 311,569
+/- 246,068 358,983 (25,938) 35,711 175,639 8,651 80,442 121,842
Put+/- 151.7% 177.0% -11.5% 14.9% 65.6% 3.1% 38.6% 64.2%
Plan Check Fees
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000 /!
500,000
P
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual """'13AG
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 181,841 372,782 664,686 810,450 1,103,595 1,423,034 1,588,378 1,748,960 1,902,024 2,088,677 2,280,644 2,484,335
14 Bud 162,218 364,998 591,461 830,581 1,098,444 1,380,041 1,588,360 1,778,088 1,947,033 2,115,593 2,267,032 2,400,730
14P t 181,841 743,605 944,129 1,218,960 1,662,463 1,952,710 2,241,471 2,553,040
+/- 19,624 378,607 352,669 388,379 564,018 572,670 653,111 774,953
Put+/- 12.1% 103.7% 59.6% 46.8% 51.3% 41.5% 41.1% 43.6%
Recreation Fees 87
250,000
200,000150,000
i
100,000 of
�fv 1, oy
+4
50,000 r „q
3/rlir� ,��a
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual f�e 13 Act
.14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 146,178 46,730 93,362 200,494 75,294 54,760 157,061 90,541 164,659 52,443 27,660 49,260
14 Bud 133,062 30,041 88,692 209,984 78,904 50,068 161,067 107,545 163,499 54,177 38,244 84,039
14 Pct 158,329 35,116 102,718 186,024 65,983 54,281 158,713 102,625
+/- 25,267 5,074 14,026 (23,960) (12,921) 4,213 (2,354) (4,919)
put 19.0% 16.9% 15.8% -11.4% -16.4% 8.4% -1.5% -4.6%
Recreation Fees
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual k 13Aa
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 146,178 192,909 286,270 486,764 562,058 616,818 773,879 864,420 1,029,079 1,081,522 1,109,182 1,158,442
14 Bud 133,062 163,103 251,795 461,779 540,683 590,751 751,818 859,362 1,022,861 1,077,038 1,115,282 1,199,321
14 Pct 158,329 193,444 296,162 482,186 548,169 602,450 761,163 863,788
+/- 25,267 30,341 44,367 20,407 7,487 11,699 9,346 4,426
pct 19.0% 18.6% 17.6% 4.4% 1.4% 2.0% 1.2% 0.5%
ee
Fines & Forfeitures
250,000
200,000
�
150,000 "�o , `,"y� M
�
100,000 -
i' , IV'
l:
50,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual .. "",
. 14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 73,739 123,702 214,547 72,313 198,066 91,484 169,112 64,810 192,824 60,576 160,880 71,327
14 Bud 115,747 132,555 167,915 134,256 133,122 134,472 121,990 128,816 128,983 122,171 125,806 106,596
14P t 85,589 78,082 119,555 121,053 170,649 103,048 145,809 169,798
+/- (30,158) (54,473) (48,360) (13,203) 37,527 (31,424) 23,819 40,982
Put+/- -26.1% -41.1% -28.8% -9.8% 28.2% -23.4% 19.5% 31.8%
Fines & Forfeitures
1,800,000
1,600,000
1,400,000
�o
1,200,000
1,000,000
800,000
600,000
400,000
200,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
13AR
Cumulative Budget vs Actual
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 73,739 197,442 411,989 484,302 682,368 773,853 942,964 1,007,775 1,200,599 1,261,174 1,422,054 1,493,381
14 Bud 115,747 248,302 416,217 550,473 683,595 818,067 940,057 1,068,873 1,197,856 1,320,027 1,445,833 1,552,429
14P t 85,589 163,671 283,226 404,280 574,929 677,977 823,786 993,584
+/- (30,158) (84,631) (132,991) (146,194) (108,666) (140,090) (116,271) (75,289)
Put+/- -26.1% -34.1% -32.0% -26.6% -15.9% -17.1% -12.4% -7.0%
B & O Revenues 89
1,600,000
1,400,000
1,200,000
1,000,000
✓U
800,000
600,000
b�
400,000 AP
0
(200,000) Jan Feb Mar ,Apr May Jun Jul Aug Sep ,Oct Nov Dec
14Bud
Monthly Budget vs Adjusted Actual -aaAct
t14Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 393,416 231,980 1,098,195 386,382 55,491 948,183 228,088 1,358,358
14 Bud 0 0 0 940,000 235,000 0 940,000 235,000 0 940,000 235,000 1,175,000
14 Pct 2,955 521 7,713 1,009,729 (19,661) 46,255 1,448,150 30,811
+/- 2,955 521 0 69,729 (254,661) 46,255 508,150 (204,189)
Pct+/- - - - 7.4% -108.4% 0.0% 54.1% -86.9%
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
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual H,.1aAa
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 0 0 0 0 393,416 625,396 1,723,591 2,109,973 2,165,464 3,113,647 3,341,735 4,700,093
14 Bud 0 0 0 940,000 1,175,000 1,175,000 2,115,000 2,350,000 2,350,000 3,290,000 3,525,000 4,700,000 '
14 Pct 2,955 3,475 11,188 1,020,917 1,001,256 1,047,511 2,495,661 2,526,471
+/- 2,955 3,475 11,188 80,917 (173,744) (127,489) 380,661 176,471
Pc +/- 8.6% -14.8% -10.9% 18.0% 7.5%
*Does not include$300,000 General Fund Amount
90
Water Operating Revenues
2,500,000
A
1,500,000 d�
oo rolmra
k/w/
1,000,000
500,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual .. "",
. 14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 1,387,570 1,031,007 1,096,391 1,103,113 1,404,702 1,455,984 2,032,444 1,751,009 2,235,360 1,245,803 1,240,046 1,023,652
14 Bud 1,412,707 1,066,954 1,108,976 1,119,109 1,415,032 1,475,101 1,836,383 1,793,795 2,197,628 1,333,402 1,239,847 1,224,692
14P t 1,455,353 1,118,686 1,157,967 1,033,025 1,546,390 1,436,198 2,110,185 2,008,509
+/- 42,646 51,732 48,991 (86,083) 131,357 (38,904) 273,802 214,714
Put+/- 3.0% 4.8% 4.4% -]J% 9.3% -2.6% 14.9% 12.0%
Water Operating Revenues
20,000,000
18,000,000
16,000,000
14,000,000
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
13AR
Cumulative Budget vs Actual
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 1,387,570 2,418,577 3,514,968 4,618,081 6,022,783 7,478,767 9,511,210 11,262,219 13,497,579 14,743,382 15,983,428 17,007,080
14 Bud 1,412,707 2,479,661 3,588,637 4,707,745 6,122,778 7,597,879 9,434,262 11,228,057 13,425,685 14,759,087 15,998,934 17,223,626
14P t 1,455,353 2,574,038 3,732,005 4,765,030 6,311,420 7,747,618 9,857,803 11,866,312
+/- 42,646 94,377 143,369 57,285 188,642 149,739 423,541 638,255
Put+/- 3.0% 3.8% 4.0% 1.2% 3.1% 2.0% 4.5% 5.7%
91
Sewer and Drainage Operating Revenues
4,500,000
4,000,000
3,500 000 ......a^m'^-as ,,.,,,^ r�"
i ,, %/a
+0i
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 4,194,283 3,527,793
+/- (68,020) 371,443 55,262 (74,612) 148,911 (120,210) 165,793 74,719
Put+/- -1.8% 11.4% 1.6% -2.0% 4.2% -3.5% 4.1% 2.2%
Sewer and Drainage Operation Revenues
50,000,000
45,000,000
40,000,000
35,000,000
30,000,00025,000,000
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 25,794,422 29,322,215
+/- (68,020) 303,422 358,685 284,073 432,984 312,773 478,566 553,285
Put+/- -1.8% 4.2% 3.4% 2.0% 2.4% 1.5% 1.9% 1.9%
92
Golf Operating Revenues
500,000
45 0,000
400,000
350,000
300,000
200,000 %NOR", w
y�ipi ,mv�i
150,000
100,000 50,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual 13 Act
I14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 71,129 108,922 184,571 201,960 255,764 326,892 346,431 326,773 186,999 161,151 75,993 113,011
14 Bud 92,281 129,075 186,256 271,833 314,960 395,330 454,944 438,064 279,049 206,440 112,233 148,528
14 Pct 74,637 80,766 143,772 252,286 287,739 340,940 346,777 336,914
+/- (17,644) (48,309) (42,483) (19,547) (27,221) (54,390) (108,167) (101,150)
put -19.1% -37.4% -22.8% -7.2% -8.6% -13.8% -23.8% -23.1%
Golf Operating Revenues
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual k 13Aa
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 71,129 180,051 364,622 566,583 822,347 1,149,238 1,495,670 1,822,443 2,009,442 2,170,592 2,246,586 2,359,597
14 Bud 92,281 221,356 407,612 679,445 994,405 1,389,736 1,844,680 2,282,744 2,561,793 2,768,233 2,880,466 3,028,994
14 Pct 74,637 155,403 299,175 551,461 839,201 1,180,141 1,526,919 1,863,833
+/- (17,644) (65,953) (108,437) (127,984) (155,205) (209,594) (317,761) (418,911)
pct -19.1% -29.8% -26.6% -18.8% -15.6% -15.1% -17.2% -18.4%
93
GENERALFUND
including Annexation
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 4,129,976 9,497,964 9,497,964 9,497,964
Revenues
Taxes:
Property 20,125,761 20,527,820 10,948,921 20,462,798
Sales Tax 20,687,615 20,234,460 13,779,009 21,310,123
Utility 19,119,138 19,071,967 13,254,685 19,356,932
Other 1,101,844 1,057,905 531,558 1,028,754
Business and Occupation Tax 299,907 300,000 300,000 303,600
Licenses and Permits 3,688,807 3,717,437 3,389,341 4,278,599
Intergovernmental Revenue 2,562,646 2,381,529 1,546,929 2,545,678
Charges for Services 5,125,968 5,029,870 4,477,803 5,905,050
Fines and Forfeitures 1,493,381 1,552,429 993,584 1,481,584
Miscellaneous Revenue 1,300,392 1,282,014 942,718 1,333,929
Transfers In 1,036,877 1,006,524 1,006,524
TOTAL REVENUES 76,542,336 76,161,955 50,164,548 79,013,571
Expenditures
Salaries & Benefits 48,072,286 49,804,780 31,772,827 48,727,471
Supplies 2,265,314 3,416,487 1,586,730 2,748,234
Services & Charges 26,823,039 26,463,517 16,144,672 25,343,709
Capital Outlay 10,499 4,206 4,206
Cost Allocations (9,988,159) (8,240,137) (5,109,392) (6,697,546)
Transfers Out 3,991,369 4,834,673 388,820 4,834,673
TOTAL EXPENDITURES 71,174,348 76,279,320 44,787,864 74,960,747
Net Revenues less Expenditures 5,367,988 (117,365) 5,376,684 4,052,824
Strategic Opportunities Fund * 424,012
Ending Fund Balance 9,497,964 9,380,599 14,874,648 13,126,776
Comprised of:
General Fund Reserves 6,145,735 6,669,479 9,876,665
8.6% 8.7% 13.2%
Contingency for Unanticipated Costs 1,500,000 1,500,000 1,500,000
Restricted for Annexation 1,852,229 1,211,120 1,750,111
* 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.
94
STREET OPERATING FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 275,044 704,890 704,890 704,890
Revenues
Fuel Tax - Unrestricted 1,912,362 1,905,592 1,235,734 1,921,924
Water Utility Tax 169,737 172,436 118,491 173,981
Sewer Utility Tax 245,997 238,182 170,013 247,227
Drainage Utility Tax 173,332 178,433 122,720 179,398
Electric Utility Tax 1,158,501 1,131,040 812,363 1,193,257
Gas Utility Tax 364,075 378,210 285,458 382,279
Garbage Utility Tax 231,277 207,925 160,866 232,434
Telephone Utility Tax 636,971 689,618 371,766 624,232
Business &Occupation Tax 4,700,093 4,700,000 2,526,471 4,700,000
Miscellaneous Revenues 1,261 70 1,758 1,758
Total Revenues 9,593,608 9,601,506 5,805,639 9,656,489
Total Resources 9,868,651 10,306,396 6,510,529 10,361,378
Expenditures &Transfers
Debt Service
PW Trust Fund Loan 752,069 823,391 823,391 823,391
GO Refund (96) 2004 139,507 296,327 3,365 296,327
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 2,625,115 1,094,657 2,625,115
Operating Costs
Street Utility Operations 1,573,555 1,700,976 1,092,276 1,636,497
Street Tree Maintenance Program 189,686 272,358 152,498 272,358
Engineering Services Allocation 265,180 265,180 176,787 265,180
Total Operating Costs 2,028,421 2,238,514 1,421,561 2,174,035
Arterials
B &O Street Capital 2,550,000 4,834,200 764,200 4,834,200
256th Imps (Kent Kangley-116th) 2,000,000
Street Light Repair 150,000 (134,200) (134,200) (134,200)
Closed and other Arterial Projects 14,710
Total Arterials 4,714,710 4,700,000 630,000 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 2,051,561 7,029,035
Total Expense &Transportation 9,163,761 9,718,629 3,146,218 9,654,150
Change In Fund Balance 429,846 (117,123) 2,659,421 2,339
Ending Fund Balance 704,890 587,767 3,364,311 707,228
95
LODGING TAX OPERATING FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 95,397 193,663 193,663 193,663
Revenues
Lodging Tax 217,618 196,812 133,061 228,498
Miscellaneous Income 85 50 120 206
Total Revenues 217,703 196,862 133,181 228,705
Total Resources 313,099 390,525 326,844 422,368
Expenditures
Seattle Southside Visitor Services 60,000 60,000 4,889 60,000
Tourism Unallocated 10,000 20,000 6,000 20,000
Tourism Chamber 18,500 18,500 13,875 18,500
ShoWare Marketing 35,000 60,000 60,000
Branding Activities 20,000 18,324 20,000
Total Expenditures 123,500 178,500 43,088 178,500
Transfers Out - Showare Center Marquee (4,064)
Total Expenditures and Transfers 119,436 178,500 43,088 178,500
Change in Fund Balance 98,266 18,362 90,094 50,205
Ending Fund Balance 193,663 212,025 283,757 243,868
96
YOUTH/TEEN PROGRAMS OPERATING FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
BEGINNING FUND BALANCE 86,458 157,337 157,337 157,337
REVENUES
Utility Taxes:
Water 50,921 51,731 35,547 52,704
Sewer 73,799 71,455 51,004 77,138
Drainage 51,999 57,650 36,816 54,614
Electric 347,550 339,244 243,709 355,045
Gas 109,223 113,399 85,637 106,168
Garbage 69,383 62,442 48,260 71,944
Telephone 191,091 206,885 111,530 184,292
Miscellaneous Revenues 338 255 217 425
TOTAL REVENUES 894,305 903,061 612,720 902,329
TOTAL RESOURCES 980,763 1,060,398 770,057 1,059,666
EXPENDITURES
Transfer Out - General Fund Teen Programs 781,426 856,524 856,524
Teen Golf Program 42,000 42,000 42,000
TOTAL EXPENDITURES (TRANSFERS) 823,426 898,524 898,524
Change In Fund Balance 70,879 4,537 612,720 3,805
ENDING FUND BALANCE 157,337 161,874 770,057 161,142
97
CAPITAL IMPROVEMENT OPERATING FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Total Beginning Fund Balance (11,082,376) (7,426,649) (7,426,649) (7,426,649)
Revenues &Other Fin Sources
Sales Tax 4,841,673 4,874,950 3,369,671 5,059,549
Utility Tax 1,178,131 1,218,674 822,447 1,207,584
Real Estate Excise Tax 1,875,994 1,548,819 965,551 1,463,276
Real Estate Excise Tax-2nd Qtr 1,875,994 1,548,819 965,551 1,463,276
Real Estate Excise Tax-St Percent 85,959 45,968 45,968
Miscellaneous Revenues 1,086 3,978 771 2,171
Excess B&O Tax Over $5m 175,212
Sale of Property 1,827,862 3,500,000 156,799 2,656,799
Transfer In - GF 2,361,219 2,259,600 2,441,487
Total Rev/Other Fin Sources 14,223,131 14,954,840 6,326,758 14,340,110
Total Resources 3,140,756 7,528,191 (1,099,890) 6,913,461
Expenditures (Transfers)
Debt Service
Non-Voted Debt Service 1,179,443 1,218,674 468 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
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 92,476 723,120
GO Refund 2012 (2000/2002) 747,258 645,377 64,586 645,377
GO Refund 2014 (2004) 1,542,757 35,719 1,542,757
ShoWare Debt Service 2,804,475 2,400,000 1,227,092 2,800,000
Subtotal Debt Service 10,060,733 11,307,952 2,092,364 10,093,041
Information Technology
RAIN 10,645
ALPR 29,558
Closed and Other IT Projects (43,334)
Subtotal Information Technology (3,131) 0 0 0
Parks
Lifecycle Parks System 105,102 500,000 500,000
Wilson Playfield 800,000 800,000 800,000
Eagle Scout Projects 56,687
Adopt-a-Park Program 39,296
Urban Forestry 51,586
Closed and Other Parks Projects (2,671)
Subtotal Parks 250,000 1,300,000 800,000 1,300,000
Other
Event Center Lifecycle 300,000 300,000 300,000
Closed and Other Projects (40,197)
Subtotal Other 259,803 300,000 0 300,000
Total Expenditures (Transfers) 10,567,405 12,907,952 2,892,364 11,693,041
Change in Fund Balance 3,655,726 2,046,888 3,434,394 2,647,069
Total Ending Fund Balance (7,426,649) (5,379,761) (3,992,255) (4,779,580)
98
CRIMINAL JUSTICE OPERATING FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 650,437 1,057,804 1,057,804 1,057,804
Revenues
Sales Tax - Local Option (1) 2,077,598 1,942,648 1,439,290 2,158,936
MVET - Basic Crime 108,364 104,136 62,115 93,173
MVET - Special Programs 84,428 80,747 66,380 86,597
Miscellaneous Revenues 597 200 444 444
Total Revenues 2,270,987 2,127,731 1,568,230 2,339,150
Total Resources 2,921,424 3,185,535 2,626,034 3,396,953
Expenditures
Law
Salaries & Benefits 548,995 569,121 384,812 577,219
Supplies 9,786 30,922 7,214 19,462
Services & Charges 12,783 22,453 10,436 18,109
Domestic Violence
Salaries & Benefits 138,608 144,277 105,587 158,381
Services &Charges 8,320 8,361 5,705 8,329
KYFS - Youth Violence Prevention
Services &Charges 25,000 25,000 25,000
Police
Salaries & Benefits 986,045 1,415,576 1,051,047 1,626,570
Supplies 49,114 93,476 21,802 42,174
Services &Charges 41,856 137,056 35,825 69,773
Total Expenditures 1,820,508 2,446,242 1,622,429 2,545,017
Transfers Out 43,112 16,500 16,500
Total Expenditures and Transfers 1,863,620 2,462,742 1,622,429 2,561,517
Increase (Decrease) In Fund Balance 407,367 (335,011) (54,198) (222,368)
Ending Fund Balance 1,057,804 722,793 1,003,605 835,436
(1) Council resolution allocated 11% of Criminal Justice sales tax to Domestic Violence.
99
GOLF OPERATING FUND
As of August 31, 2014
2013 2014 2014 2014
Actuals Budget YTD Est Actual
Beginning Working Capital (2,395,200) (2,653,878) (2,653,878) (2,653,878)
16 Hole Course
Operating Revenues
Green Fees 1,007,755 1,338,000 816,512 1,000,683
Cart &Club Rentals 162,852 204,000 123,035 175,154
Restaurant Lease 50,444 60,000 28,753 50,305
1,221,051 1,602,000 968,300 1,226,141
Direct Operating Expenditures 1,262,793 1,365,157 768,832 1,282,403
16 Hole Course Net Income/(Loss) (41,742) 236,843 199,469 (56,261)
Par 3 Course
Operating Revenues
Green Fees 214,921 281,000 170,189 211,471
Cart &Club Rentals 10,296 14,000 8,780 9,535
Food & Beverage Sales 11,793 20,000 8,511 12,181
237,010 315,000 187,480 233,187
Direct Operating Expenditures 257,596 260,934 163,781 250,209
Par 3 Course Net Income/(Loss) (20,586) 54,066 23,698 (17,022)
Driving Range/Merchandise Center
Operating Revenues
Driving Range Fees 414,048 470,000 316,016 439,084
Mini Putt Fees 37,573 48,000 29,962 37,573
Lesson Fees 75,522 110,000 71,029 90,280
Cart &Club Rentals 1,579 500 1,540
Food & Beverage Sales 32,790 35,000 28,009 34,641
Merchandise Sales 389,659 508,994 290,759 405,156
951,171 1,171,994 736,275 1,008,274
Direct Operating Expenditures 712,097 1,017,223 524,491 757,764
DR/Merchandising Net Income/(Loss) 239,074 154,771 211,784 250,510
Net Operating Income/(Loss) 176,746 445,680 434,951 177,226
Other Operating Revenue/(Expenses)
Internal Services * (361,706) (382,477) (250,915) (370,570)
Bank Charges/Armored Car Fees (40,671) (41,565) (22,032) (39,941)
Other Operating (12,066) (19,412) (8,444) (19,266)
(414,442) (443,454) (281,391) (429,777)
Adjusted Operating Income/(Loss) (237,697) 2,226 153,561 (252,551)
Non-Operating Revenues (Expenses)
Admissions Tax to General Fund (66,676) (55,618) (76,826)
Non-Operating Revenues (Expenses) ** 45,694 25,350 22,040 28,668
(20,982) 25,350 (33,577) (48,158)
Net Change in Working Capital (258,678) 27,576 119,983 (300,709)
Ending Working Capital (2,653,878) (2,626,302) (2,533,895) (2,954,587)
* 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.
100
FLEET SERVICES FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 1,866,304 2,444,480 2,444,480 2,444,480
Operating Revenue
Fleet Operations 3,154,998 3,309,555 2,209,835 3,299,555
Fleet Replacement 795,109 1,042,850 696,739 1,042,850
Sale of Property 20,657 14,653 14,653
Miscellaneous Revenues 2,899 13,835 1,740 2,982
Total Operating Revenue 3,973,663 4,366,240 2,922,966 4,360,040
Total Resources 5,839,967 6,810,720 5,367,446 6,804,520
Expenditures
Salaries & Benefits 836,007 840,553 548,850 828,275
Supplies 1,363,952 1,615,815 891,068 1,518,866
Services 782,578 784,340 483,376 768,653
Capital Outlay 412,816 670,000 406,278 670,000
Total Expenditures 3,395,353 3,910,708 2,329,572 3,785,794
Transfers Out 134
Total Expenses and Transfers 3,395,487 3,910,708 2,329,572 3,785,794
Net Change In Working Capital 578,176 455,532 593,394 574,246
Total Working Capital 2,444,480 2,900,012 3,037,874 3,018,725
101
CENTRAL SERVICES FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital (168,200) (87,039) (87,039) (87,039)
REVENUE
Central Stores 127,313 222,183 91,714 137,571
Postage 174,545 301,610 136,710 232,415
Transfers In 120,882
Total Revenue 422,740 523,793 228,423 369,986
Total Resources 254,540 436,754 141,385 282,947
EXPENSE
Central Stores 120,160 215,718 75,963 122,563
Postage 202,057 302,688 153,616 207,287
Central Services 19,361
Total Expense 341,578 518,406 229,579 329,851
Net Operating Income 81,162 5,387 (1,156) 40,135
Ending Working Capital (87,039) (81,652) (88,194) (46,904)
102
INFORMATION TECHNOLOGY FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 570,140 1,122,778 1,122,778 1,122,778
Revenues
Internal Contributions 4,040,787 4,595,842 3,044,907 4,567,361
Utility Tax 1,363,668 1,045,200 923,410 1,397,760
Intergovernmental - RFA 455,684 452,893 231,665 452,893
Technology Fees 455,161 389,308 355,633 428,239
Miscellaneous Revenues 21,875 22,970 12,506 22,970
Total Revenue 6,337,175 6,506,213 4,568,121 6,869,223
Total Resources 6,907,315 7,628,991 5,690,898 7,992,000
Expenditures
Computer Systems
Salaries & Benefits 707,050 825,189 405,245 770,289
Supplies 16,980 4,032 7,984 16,984
Services & Charges 861,939 809,548 585,258 793,517
Subtotal 1,585,969 1,638,769 998,487 1,580,790
Tech Services
Salaries & Benefits 1,085,846 1,262,802 720,488 1,248,404
Supplies 46,711 53,178 59,321 68,178
Services & Charges 784,559 1,157,738 835,177 1,132,738
Subtotal 1,917,116 2,473,718 1,614,986 2,449,320
Printing/Graphics/Cable TV
Salaries & Benefits 666,243 690,015 464,555 690,317
Supplies 57,260 78,479 51,494 73,479
Services & Charges 252,046 396,943 238,741 371,974
Subtotal 975,549 1,165,437 754,791 1,135,770
Total Operating Expense 4,478,635 5,277,924 3,368,264 5,165,880
Transfers Out-LT Lifecycle 454,211 389,308 355,591 428,239
Transfers Out-IT Capital 851,691 858,500 858,500
Total Exp & Transfers 5,784,537 6,525,732 3,723,855 6,452,619
Net Income 552,638 (19,519) 844,266 416,604
Ending Working Capital 1,122,778 1,103,259 1,967,044 1,539,382
103
FACILITIES OPERATING FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 867,060 1,265,638 1,265,638 1,265,638
Operating Revenue
Intergovernmental -RFA 866,487 843,316 584,319 866,487
Rental Fees - Internal 3,997,582 4,178,609 2,785,739 4,178,609
Leases 26,918 26,916 17,946 26,919
Miscellaneous Revenue 14,697 16,269 9,672 14,509
Total Revenue 4,905,684 5,065,110 3,397,677 5,086,523
Total Resources 5,772,744 6,330,748 4,663,315 6,352,161
Operating Expense
Salaries and benefits 1,934,230 2,197,476 1,394,510 2,091,765
Supplies 284,997 360,176 227,833 351,749
Services and charges 1,678,765 1,924,181 1,011,313 1,872,214
Total Operating Expense 3,897,992 4,481,833 2,633,656 4,315,728
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 2,665,370 4,917,442
Net Change In Working Capital 398,577 (18,437) 732,307 169,081
Ending Working Capital 1,265,638 1,247,201 1,997,945 1,434,718
104
UNEMPLOYMENT FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 280,233 471,907 471,907 471,907
Revenues
Contributions 378,004 402,324 250,327 375,490
Miscellaneous Revenue 483 250 425 425
Total Revenues 378,487 402,574 250,752 375,915
Total Resources 658,720 874,481 722,659 847,822
Expenditures
Salaries & Benefits 20,291 24,605 13,390 20,085
Supplies 4,260 2,130
Claims Paid
1st Quarter 54,869 100,000 51,070 51,070
2nd Quarter 45,979 90,000 17,434 17,434
3rd Quarter 13,325 90,000 90,000
4th Quarter 49,552 90,000 90,000
Other Services & Charges 2,796 5,189 1,864 3,993
Total Expenditures 186,813 404,054 83,758 274,711
Net Income 191,674 (1,480) 166,994 101,204
Ending Working Capital 471,907 470,427 638,901 573,111
105
WORKERS COMPENSATION FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 693,747 702,401 702,401 702,401
Revenues
Contributions 1,504,860 1,656,075 998,210 1,606,921
Miscellaneous Revenue 3,704 3,000 2,039 3,059
Total Revenue 1,508,564 1,659,075 1,000,249 1,609,981
Total Resources 21202,311 2,361,476 1,702,650 2,312,381
Expenditures
Salaries & Benefits 81,168 99,636 53,558 80,336
Judgements & Damages 477,168 950,000 249,774 663,432
Ultimate Loss Adjustment 678,803
Liability Insurance 50,025 79,799 55,050 55,050
Intergovernmental Services 136,494 204,000 81,985 169,923
Administrative Expenses 64,788 54,853 26,778 61,363
Other Expenses 5,431 16,962 6,896 10,350
Safety Program 6,033 101,066 25,008 52,668
Total Expenditures 1,499,910 1,506,316 499,049 1,093,123
Net Income 8,654 152,759 501,200 516,858
Ending Working Capital 702,401 855,160 1,203,601 1,219,259
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.
106
HEALTH AND EMPLOYEE WELLNESS FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 5,963,620 7,117,378 7,117,378 7,117,378
Revenues
Contributions
Blue Cross 9,255,996 8,572,758 5,048,917 7,573,376
Health Savings Account 133,182 144,446 698,058 1,396,117
Group Health 377,096 445,761 256,847 403,626
Employee Share
Blue Cross 871,584 931,186 484,245 891,075
Group Health 54,350 58,250 34,424 56,598
RFA Contributions 99,719
COBRA 107,154 90,596 47,544 85,743
Miscellaneous 51,245 11,025 3,214 11,025
Total Revenue 10,950,327 10,254,022 6,573,250 10,417,560
Total Resources 16,913,946 17,371,400 13,690,629 17,534,938
Expenditures
Salaries & Benefits 320,639 361,095 228,298 342,447
Blue Cross Claims 7,464,567 8,711,459 4,684,664 7,604,815
Blue Cross Admin Fees 386,618 417,274 263,333 394,999
Blue Cross Audit Fees 60,519 30,260
Delta Dental Claims 697,219 860,816 428,585 772,681
Delta Dental Admin Fees 45,854 48,316 33,895 48,316
Vision Service Plan Claims 83,672 95,021 64,164 86,037
Vision Service Plan Admin Fees 19,911 15,008 8,522 15,829
Stop Loss Fees 338,359 477,380 223,340 395,295
Stop Loss Reimbursements (20,885) (349,793) (180,383)
Group Health Premiums 426,597 610,959 291,271 453,995
COBRA Medical Expenses 12,639 3,079 3,079
IBNRAdjustment (82,300) 61,700 61,700
Wellness 56,487 124,482 58,411 81,840
Other Professional Services 47,193 189,345 37,471 116,007
Total Expenditures 9,796,568 11,683,581 6,325,031 10,226,916
Change in Working Capital 1,153,759 (1,429,559) 248,219 190,644
Ending Working Capital 7,117,378 5,687,819 7,365,598 7,308,022
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 5,859,398 5,801,822
107
LEOFF 1 RETIREES BENEFITS FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 699,508 862,223 862,223 862,223
Revenues and Transfers In
Contributions 662,889 751,294 501,248 751,294
Contributions - Dependents 31,317 72,000 39,348 59,022
Miscellaneous Revenue 1,052 2,500 558 1,052
Transfers In from General Fund 250,000 250,000 250,000
Total Revenues and Transfers In 945,258 1,075,794 541,154 1,061,368
Total Resources 1,644,766 1,938,017 1,403,377 1,923,591
Expenditures
Blue Cross Claims 530,975 814,122 382,740 634,325
Blue Cross Admin Fees 47,211 63,048 32,178 52,967
Delta Dental Claims 34,854 52,991 22,079 42,018
Delta Dental Admin Fees 5,194 4,869 3,886 5,261
Vision Service Plan Claims 4,793 7,813 2,215 5,918
Vision Service Plan Admin Fees 1,753 1,839 1,019 1,805
Stop Loss Reimbursements (25,000) (8,332)
Stop Loss Fees 41,333 51,434 26,944 48,448
IBNR Adjustment (18,300) 5,300 2,368
Medical Reimbursements 129,015 191,416 105,005 162,789
Other Professional Services 5,714 16,505 14,630 12,912
Total Expenditures 782,543 1,184,337 590,696 960,480
Change in Fund Balance 162,715 (108,543) (49,542) 100,888
Ending Working Capital 862,223 753,680 812,681 963,111
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 728,023 684,880 743,881 894,311
108
LIABILITY INSURANCE FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 2,187,087 3,503,130 3,503,130 3,503,130
Revenues
Contributions 2,340,300 1,989,256 1,326,173 1,989,260
Miscellaneous Revenue 6,118 4,000 3,112 3,112
Total Revenues 2,346,418 1,993,256 1,329,285 1,992,372
Total Resources 4,533,505 5,496,386 4,832,415 5,495,502
Expenditures
Salaries & Benefits 87,730 98,298 57,768 86,652
Claims & Deductibles 140,868 840,000 93,960 290,940
Insurance Premiums 687,359 755,737 714,186 714,186
Other Expenses 114,418 204,857 162,302 177,525
Total Expenditures 1,030,374 1,898,892 1,028,217 1,269,304
Net Income 1,316,043 94,364 301,068 723,068
Ending Working Capital 3,503,130 3,597,494 3,804,199 4,226,198
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.
109
PROPERTY INSURANCE FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 141,317 176,960 176,960 176,960
Revenues
Contributions 562,455 568,080 378,720 568,080
Miscellaneous Revenue 53 100 27 27
Total Revenues 562,508 568,180 378,747 568,107
Total Resources 703,824 745,140 555,707 745,067
Expenditures
Insurance Premiums 494,705 520,200 702,305 702,305
Insurance Premiums-2015 portion (182,105) (182,105)
Property Claims/Deductibles 11,869 25,178 25,178
Other Expenses 20,291 24,605 13,389 20,903
Total Expenditures 526,864 569,983 533,589 566,281
Net Income 35,644 (1,803) (154,842) 1,826
Working Capital 176,960 175,157 22,118 178,787
110
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R55JCO21 City of Kent 10/§(g014 11:45:35
Fiscal Year: 14 Period: 8 Street Capital Projects Fund Page - 1
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 12,936- 10,188.78- 10,188.78- 2,747.22- 78.76
Fund Balance Adjustments 2,747 2,747.00
Intergovernmental 39,623,255- 30,105,445.60- 450,848.95- 30,556,294.55- 9,066,960.45- 77.12
Charges for Services 72,963- 101,956.52- 559.67- 102,516.19- 29,553.19 140.50
Miscellaneous Revenues 25,277,230- 16,972,605.02- 261,708.11- 17,234,313.13- 8,042,916.87- 68.18
Non Revenues 10,457,804- 10,482,432.31- 10,482,432.31- 24,628.31 100.24
Other Financing Sources 25,643,427- 26,066,247.21- 118,873.63- 26,185,120.84- 541,693.84 102.11
Operating Transfers In 17,769,329- 10,826,626.64- 630,000.00- 11,456,626.64- 6,312,702.36- 64.47
Total Available Resources 118,854,197- 94,565,502.08- 1,461,990.36- 96,027,492.44- 22,826,704.56- 80.79
Unallocated Street Projects 15,783 41,096.00 41,096.00 25,313.00- 260.38
Traffic Calming Projects 32,581.09 32,581.09 32,581.09-
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 1,346.79 1,346.79 78,653.21 1.68
228th St Bike Lane Connection 727,500 48,509.04 48,509.04 678,990.96 6.67
Pedestrian Walkways 366,903 416,108.32 416,108.32 49,205.32- 113.41
Kent-Kangley Pedestrian Improv 414,997 85,711.09 18,684.01 104,395.10 310,601.90 25.16
Railroad Quiet Zone 52,807 4,727.37 4,727.37 48,079.63 8.95
108th &208th Intersection Imp 60,000 83,634.07 69,805.14 153,439.21 93,439.21- 255.73
240th Street Slide Repair 700,000 42,631.97 42,631.97 657,368.03 6.09
Asphalt Overlays 2009 1,246,473 1,246,815.16 13.13 1,246,828.29 355.29- 100.03
B&O Street Capital 7,384,200 1,222,852.19 998,791.84 2,221,644.03 5,162,555.97 30.09
Street Overlay&Misc Capital 246,626 52,951.09 15,973.48- 36,977.61 209,648.39 14.99
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 3,237.82 7,032,115.62 346,980.38 95.30
256th Street- 116th to 132nd 58,000 58,000.00
BNSF Grade Separation 19,877,044 19,770,415.45 19,967.61 19,790,383.06 86,660.94 99.56
Military/Reith Intersection 30,031 30,031.01 30,031.01 .01- 100.00
272nd Extension (KKto 256th) 8,043,200 6,666,324.60 680.93 6,667,005.53 1,376,194.47 82.89
Willis St UPRR/BNRR Grade Sepr 881,627 240,444.86 7,876.04 248,320.90 633,306.10 28.17
James Ave Impr(4th to UPRR) 2,909,838 2,885,959.66 1,316.11 2,887,275.77 22,562.23 99.22
256thlmps(KentKangley-116th) 5,100,000 2,623,151.56 1,553,492.56 4,176,644.12 923,355.88 81.89
212th UPRR/BN Grade Separation 116,972 17,903.64 75,433.60 93,337.24 23,634.76 79.79
LID 353 224th-228th Corridor 30,861,440 32,226,251.96 18,876.34 32,245,128.30 1,383,688.30- 104.48
224th-228th (EVH-88th) 11,758,464 1,947,018.79 84,466.89 2,031,485.68 9,726,978.32 17.28
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 10,619.60 1,602,591.64 1,939,777.36 45.24
72nd Ave Imps(S.196th-200th) 112,242 123,582.34 12,151.28 135,733.62 23,491.62- 120.93
R55JCO21 City of Kent 10/§(�014 11:45:35
Fiscal Year: 14 Period: 8 Street Capital Projects Fund Page - 2
Budget Prior Years Fiscal YTD Prj to Date Variance %
Central Av(Willis-GreenRiver) 300,000 7,174.12 7,174.12 292,825.88 2.39
224th-228th (88th-94th) 5,000,000 3,846.70 3,846.70 4,996,153.30 .08
Total Expenditures 118,854,197 88,952,591.65 2,995,642.10 91,948,233.75 26,905,963.25 77.36
Ending Balance 5 612 910.43- 1 533 651.74 4 07 2258.69-
R55JCO21 City of Kent 10/§(g014 11:46:20
Fiscal Year: 14 Period: 8 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 4,260,848- 3,402,213.48- 249,404.47- 3,651,617.95- 609,230.05- 85.70
Charges for Services 44- 43.84- 43.84- .16- 99.64
Miscellaneous Revenues 1,601,423- 1,597,323.94- 156,672.16- 1,753,996.10- 152,573.10 109.53
Operating Transfers In 7,145,885- 5,021,135.35- 1,067,875.00- 6,089,010.35- 1,056,874.65- 85.21
Total Available Resources 13,029,207- 10,041,722.43- 1,473,951.63- 11,515,674.06- 1,513,532.94- 88.38
ARRA-Comm Putting Prev. to Wk 113,396 113,396.77 113,396.77 .77- 100.00
Parks FIL 224,560 199,809.17 7,875.00 207,684.17 16,875.83 92.48
Regional Trails/KC Levy 1,005,184 128,612.33 86,147.15 214,759.48 790,424.52 21.37
Boat Launch Fees 40,167 6,248.27 2,853.77 9,102.04 31,064.96 22.66
Wilson Playfields Turf Replace 1,575,000 4,000.00 1,009,875.50 1,013,875.50 561,124.50 64.37
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 15,994.89 486,887.21 27,985.79 94.56
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 545,592 444,581.46 29,616.13 474,197.59 71,394.41 86.91
Eagle Scout Projects 212,377 210,466.27 16,243.61 226,709.88 14,332.88- 106.75
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 1,664,724 856,681.56 173,728.04 1,030,409.60 634,314.40 61.90
Event Center Lifecycle 2,100,000 1,800,000.00 1,800,000.00 300,000.00 85.71
Kent Loop Trail 120,000 58,335.02 29,721.96 88,056.98 31,943.02 73.38
Urban Forestry Plan 438,185 355,273.19 51,429.45 406,702.64 31,482.36 92.82
Community Parks Reinv. Program 194,035 194,035.00
Parks Land Acquisition 2,876,041 1,859,270.16 359,229.33 2,218,499.49 657,541.51 77.14
Senior Center Memorial Gift 103,749 103,749.00
Green Tree Park Renovation 117,225 13,880.50 13,880.50 103,344.50 11.84
King County Levy 2014-2019 236,707 236,707.00
Urban Forestry-Other 451.87 451.87 451.87-
Total Expenditures 13,029,207 7,276,056.07 1,798,473.99 9,074,530.06 3,954,676.94 69.65
Ending Balance 2 765 666.36- 324 522.36 2 441 144.00-
R55JCO21 City of Kent 10/§(�014 11:46:47
Fiscal Year: 14 Period: 8 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- 117.34- 180,419.91- 180,419.91
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- 9,218,891.36- 118,338,242.27- 4,123,867.96 103.61
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- 2 699.15- 201 602.04-
R55JCO21 City of Kent 10/4a014 11:47:09
Fiscal Year: 14 Period: 8 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- 355,590.97- 10,713,303.56- 819,066.44- 92.90
Total Available Resources 11,533,653- 10,358,996.01- 355,590.97- 10,714,586.98- 819,066.02- 92.90
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 18,340.40 2,621,189.62 936,283.38 73.68
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 2,475.00 2,475.00 8,170.00 23.25
ALPR 98,505 6,756.15 6,756.15 91,748.85 6.86
Scanning System 96,350 96,350.00
Desktop Virtual Machine/DVM 50,000 60,865.19 60,865.19 10,865.19- 121.73
Desktop/PC 120,000 269,006.25 488.51 269,494.76 149,494.76- 224.58
Laptop 51,604.73 51,604.73 51,604.73-
Monitors 38,000 35,585.32 607.16 36,192.48 1,807.52 95.24
Blades/Servers 55,500 29,999.12 22,144.21 52,143.33 3,356.67 93.95
Station 74 Power 224,700 158,999.63 7,010.05 166,009.68 58,690.32 73.88
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 56,468.97 56,468.97 18,080.97- 147.10
Tech Services-Security 51,450 51,450.00
Storage- Enterprise 189,050 50,043.47 52,429.85 102,473.32 86,576.68 54.20
CH Service Center Renovation 202,000 78,335.13 78,335.13 123,664.87 38.78
Telephony 323,200 429,762.10 44,242.47 474,004.57 150,804.57- 146.66
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 9,630,375.60 253,780.38 9,884,155.98 1,649,497.02 85.70
Ending Balance 728 620.41- 101 810.59- 830 431.00-
R55JCO21 City of Kent 10/4�014 11:47:33
Fiscal Year: 14 Period: 8 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 9,453.67 7,610,891.38 24,372.62 99.68
Security Camera Software Upgrd 40,000 40,000.00
Parks Maintenance Renovation 35,000 465.00 26,121.56 26,586.56 8,413.44 75.96
Total Expenditures 8,877,922 7,687,376.14 35,575.23 7,722,951.37 1,154,970.63 86.99
Ending Balance 1 190 545.87- 3557523 1 154 970.64-
R55JCO21 City of Kent 10/4J014 11:47:55
Fiscal Year: 14 Period: 8 Water Fund Page - 1
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 193,927- 193,926.30- 193,926.30- .70- 100.00
Intergovernmental 520,271- 520,270.76- 520,270.76- .24- 100.00
Charges for Services 1,764- 3,850.22- 3,850.22- 2,086.22 218.27
Miscellaneous Revenues 771,649- 2,905,536.30- 7,014.50- 2,912,550.80- 2,140,902.16 377.45
Non Revenues 41,261,924- 41,261,923.45- 41,261,923.45- .08- 100.00
Other Financing Sources 2,500,903.04- 2,500,903.04- 2,500,903.04
Operating Transfers In 35,473,790- 32,473,790.47- 850,124.00- 33,323,914.47- 2,149,875.53- 93.94
Total Available Resources 78,223,324- 79,860,200.54- 857,138.50- 80,717,339.04- 2,494,014.87 103.19
Seismic Vulnerability Assess 752,158 752,570.88 752,570.88 412.88- 100.05
Water Unallocated Projects 3,389,577 3,389,577.00
Jenkins Creek Bridge 50,000 50,000.00
Rock Creek Mitigation Projects 935,000 212,616.29 46,787.25 259,403.54 675,596.46 27.74
Guiberson Reservoir Repair 3,678,847 179,523.77 399.84 179,923.61 3,498,923.39 4.89
Tacoma Intertie 45,152,355 41,402,272.76 3,660,855.48 45,063,128.24 89,226.40 99.80
Transmission Easements 102,534 5,572.55 5,572.55 96,961.45 5.43
Seismic System Controls 78,783 78,783.00
Corrosion Control 2,740,623 2,740,625.65 2,740,625.65 2.65- 100.00
Pump Station#3 Replacement 2,008,534 108,751.41 108,751.41 1,899,782.59 5.41
Kent Springs Source Upgrade 627,779 319,284.46 319,284.46 308,494.07 50.86
Kent Springs Trans Main Repair 506,528 8,601.49 94.52 8,696.01 497,831.99 1.72
277th Transmission Main 50,000 50,000.00
Misc Water Improvements 5,640,752 5,070,159.02 118,407.35 5,188,566.37 452,185.63 91.98
Additional Water Source Dev 1,470,476 1,056,022.10 1,056,022.10 414,453.90 71.81
Well Head Protection 779,627 179,657.18 480,297.64 659,954.82 119,672.18 84.65
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 1,493,649.18 431,330.85 1,924,980.03 2,778,705.97 40.92
West Hill Reservoir 50,000 50,000.00
Reservoir Recoding/Scope 200,000 200,000.00
East Hill Well Generator 735,000 625,413.17 7,177.83 632,591.00 102,409.00 86.07
Landsburg Mine 675,016 333,602.16 7,968.22 341,570.38 333,445.62 50.60
Clark Springs HCP 237,722 221,235.25 258.84 221,494.09 16,227.91 93.17
Hydrant Replacement 2005 128,304 53,304.12 45,269.36 98,573.48 29,730.52 76.83
Large Meter/Vault Replace 2008 256,886 156,886.05 36,793.40 193,679.45 63,206.55 75.40
BNSF Grade Separation 782,124 777,124.00 777,124.00 5,000.00 99.36
256thlmps(KentKangley-116th) 300,000 58,561.60 185,834.79 244,396.39 55,603.61 81.47
LID 353 224th-228th Corridor 155,901 155,900.56 155,900.56 .44 100.00
East Hill Operations Center 1,467,413 1,467,572.24 1,467,572.24 159.24- 100.01
Lower East Hill Improvements 475,338 475,510.59 475,510.59 172.59- 100.04
Total Expenditures 78,223,324 57,872,146.69 5,028,774.98 62,900,921.67 15,322,402.50 80.41
Ending Balance 21 988 053.85- 417163648 17 816 417.37-
R55JCO21 City of Kent 10/4�014 11:48:18
Fiscal Year: 14 Period: 8 Sewerage Fund Page - 1
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Intergovernmental 40,424,037- 18,466,757.84- 1,037,817.34- 19,504,575.18- 20,919,461.82- 48.25
Charges for Services 6,268.96- 159.81- 6,428.77- 6,428.77
Miscellaneous Revenues 727,975- 808,353.25- 51,103.19- 859,456.44- 131,481.44 118.06
Non Revenues 12,262,268- 12,262,267.80- 12,262,267.80- .20- 100.00
Other Financing Sources 1,500,000- 1,500,000.00- 1,500,000.00- 100.00
Operating Transfers In 52,574,544- 46,366,128.71- 229,500.00- 46,595,628.71- 5,978,915.29- 88.63
Total Available Resources 107,488,824- 79,409,776.56- 1,318,580.34- 80,728,356.90- 26,760,467.10- 75.10
NPDES Permit 3,717,335 2,864,869.50 125,947.24 2,990,816.74 726,518.26 80.46
Low Imp Dev, Porous Concrete 28,413.83 28,413.83 28,413.83-
2013 NPDES Capacity Grant 1,953.10 1,953.10 1,953.10-
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 4,572.49 756,019.26 20,457.26- 102.78
Meridian Valley Creek 392,681 392,726.44 392,726.44 45.44- 100.01
Hawley Road Levee 2,130,000 1,655,940.07 345,247.30 2,001,187.37 128,812.63 93.95
Citywide Stm Pipe/Culvert Mtc 4,100,000 3,957,226.20 688.81 3,957,915.01 142,084.99 96.53
S. 228th Drainage Bypass 7,450,000 6,318,023.89 130,021.77 6,448,045.66 1,001,954.34 86.55
Mill Ck/James St. Pump Station 5,631,897 4,392,628.05 123,638.68 4,516,266.73 1,115,630.27 80.19
Upper Mill Creek Dam 3,035,000 399,962.00 63,273.24 463,235.24 2,571,764.76 15.26
GRNRA Pump Station 1,000,000 157,395.67 157,395.67 842,604.33 15.74
Scenic Hill Drainage Impts 50,000 50,000.00
Johnson Creek 700,000 593,417.28 332.60 593,749.88 106,250.12 84.82
Earthworks Overlays 1,196,621 1,181,100.80 1,181,100.80 15,520.20 98.70
Lake Fenwick Restoration 2009 20,895 22,936.18 22,936.18 2,041.18- 109.77
256th Flume 510,000 439,796.93 439,796.93 70,203.07 86.23
Lake Meridian Outlet 2,718,065 2,746,326.72 517.37 2,746,844.09 28,779.09- 101.06
Upper Meridian Valley Creek 80,594 80,593.68 80,593.68 .32 100.00
81stAv So Storm Drainage Impr 150,000 129,958.12 129,958.12 20,041.88 86.64
Surface Water Manual 87,955 87,954.67 87,954.67 .33 100.00
Mill Creek@ James-Fld Protect 600,000 469,654.38 1,002.07 470,656.45 129,343.55 78.44
Riverview Park 2,390,000 2,275,831.63 38,267.84 2,314,099.47 75,900.53 96.82
Downey Farmstead 550,000 487,370.70 14,690.08 502,060.78 47,939.22 91.28
Bauer Property 445,541 149,914.94 17,152.59 167,067.53 278,473.47 37.50
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 12,979,729.79 262,772.91 13,242,502.70 886,914.30 93.72
Upper Russell Road Levee Impr. 6,140,349 2,296,510.29 212,448.24 2,508,958.53 3,631,390.47 40.86
Lower Russell Rd Levee-S231st 1,850,000 1,052,953.31 66,381.10 1,119,334.41 730,665.59 60.50
Lowest Russell Rd-Van Dorens 790,000 196,860.12 44,601.68 241,461.80 548,538.20 30.56
Boeing Levee Improvements 4,190,000 3,585,083.51 143,672.17 3,728,755.68 461,244.32 88.99
Briscoe Levee Improvements 12,940,000 1,999,913.82 4,972,679.46 6,972,593.28 5,967,406.72 53.88
Desimone Levee Improvements 6,900,000 596,418.94 368,497.55 964,916.49 5,935,083.51 13.98
R55JCO21 City of Kent 10/4�014 11:48:18
Fiscal Year: 14 Period: 8 Sewerage Fund Page - 2
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Green River Sandbag Removal 193,541 777,079.87 3,218.31 780,298.18 586,757.18- 403.17
County Road 8 500,000 12,855.52 37,999.46 50,854.98 449,145.02 10.17
Valley Channel Rehabilitation 500,000 75,009.30 75,009.30 424,990.70 15.00
Misc Drainage 2008 2,056,397 1,672,975.00 11,509.94 1,684,484.94 371,912.06 81.91
Drainage Infractructure Improv 473,379 463,248.62 463,248.62 10,130.38 97.86
Downtown ITS Improvements 158,406 158,406.09 158,406.09 .09- 100.00
BNSF Grade Separation 993,000 434,964.00 434,964.00 558,036.00 43.80
256thlmps(KentKangley-116th) 211,821.35 375,142.78 586,964.13 586,964.13-
224th-228th Corridor 2,004,580 1,516,197.43 20,071.99 1,536,269.42 468,310.58 76.64
East Hill Operations Center 1,465,385 1,465,385.07 1,465,385.07 .07- 100.00
Lower East Hill Improvements 33,072 33,400.54 33,400.54 328.54- 100.99
Sanitary Sewer Master Plan 300,000 298,055.13 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 18,098.76 292,229.29 17,185.29- 106.25
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 9,831.27 6,002,223.68 565,486.32 91.39
256thlmps(KentKangley-116th) 100,000 8,173.08- 28,183.26 20,010.18 79,989.82 20.01
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 107,488,824 68,421,525.05 7,719,806.62 76,141,331.67 31,347,492.33 70.84
Ending Balance 10 988 251.51- 640122628 4 587 025.23-
135
City of Kent, Washington
Summary Financial Report
40 '40�•
KENT
WA3H1 NGTON
As of September 30, 2014
136
City of Kent
MONTHLY FINANCIAL REPORT
Table of Contents
EXECUTIVE SUMMARY AND GRAPHIC ANALYSIS
Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
General Fund Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
General Fund Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
PropertyTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
SalesTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
UtilityTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Building Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Plan Check Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Recreation Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Fines And Forfeitures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
B&O Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Water Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Sewer&Drainage Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Golf Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
CURRENT BUDGET ANALYSIS
General Fund Analysis(includes Annexation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Street Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Lodging Tax Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Youth/Teen Programs Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Capital Improvement Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Criminal Justice Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Golf Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
INTERNAL SERVICE FUNDS PROFIT AND LOSS
Fleet Services Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Central Services Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Information Technology Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Facilities Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Unemployment Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Workers Compensation Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Health and Employee Wellness Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
LEOFF 1 Retirees Benefits Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Liability Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Property Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
REVENUE AND EXPENSE SUMMARIES
Monthly Comparison 2011,2012,2013 and 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
System Reports
General Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
Special Revenue Operating Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Debt Service Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
Water Utility Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
Sewerage Utility Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Golf Course Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
Internal Services-excluding Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
Street Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Parks Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
Other Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
Technology Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Facilities Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Water Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56
Sewerage Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
137
City Of Kent
Monthly Financial Summary
Sept 2014
General Fund Summary
Using information available through September, ending fund balance is estimated
to increase by $5.6 million and end the year at $14.7 million, which includes:
• General Fund reserves of $11.4 million, or 15.5%
• Contingency for Unanticipated Costs of $1.5 million
• $1.8 million restricted for annexation.
In addition, there is currently $424,000 in the Strategic Opportunities Fund.
Revenues
Overall revenues are currently coming in about $3.3 million, or 4.3% above budget.
Highlights include:
• Sales Tax continues a steady positive trend, averaging a 4.8% increase over
2013 collections. Year-end projection is expected to exceed budget by $1.4
million, which equates to 7.2%
• Building Permits and Plan Check Fees revenues are exceeding
projections, currently running nearly $1.3 million above budget, or 32.4%.
Expenditures
Expenditures in all categories, except Cost Allocations, are currently trending about
$2.7 million below budget, or 3.3%. Due to a change in methodology for allocating
General Fund, the costs allocated to other funds and projects has been reduced by
$1.5 million.
Overall expenditures are expected to end the year $2.4 million below budget, or
3.2%.
138
General Fund Revenues
14,000,000
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000 D/i'r' - /, 11 ��
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 3,973,457 4,396,996 6,341,877 12,815,344 6,406,303 5,390,317 4,030,414 3,505,225 5,566,105 12,521,197 5,136,389 5,071,808
14 Pct 4,806,171 4,872,050 6,226,128 11,990,500 7,286,212 5,755,176 4,853,202 4,375,109 5,752,568
+/- 832,714 475,055 (115,748) (824,845) 879,909 364,859 822,788 869,884 186,464
Put+/- 21.0% 10.8% -1.8% -6.4% 13.7% 6.8% 20.4% 24.8% 3.3%
General Fund Revenues
80,000,000
70,000,000
60,000,000
50,000,000
40,000,00030,000,000
"/. ",.
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 3,973,457 8,370,453 14,712,330 27,527,674 33,933,97 39,324,294 43,354,708 46,859,933 52,426,038 64,947,234 70,083,623 75,155,431
14 Pct 4,806,171 9,678,221 15,904,350 27,894,849 35,181,061 40,936,237 45,789,439 50,164,548 55,917,116
+/- 832,714 1,307,768 1,192,020 367,175 1,247,084 1,611,944 2,434,731 3,304,615 3,491,079
Put+/- 21.0% 15.6% 8.1% 1.3% 3.7% 4.1% 5.6% 7.1% 6.7%
139
General Fund Expenditures
8,000,000
7,000,000
6,000 000 ��+, yP1)
.7" �iG
�Oa,,,, G
5,000,000 n � „"ae "�
1i ,77/, ��„U4,�
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 5,704,829 5,955,177 6,252,843 5,998,200 6,587,748 5,782,964 6,553,253 5,496,340 6,098,120 5,120,722 6,292,531 5,839,456
14 Pct 5,256,687 5,387,773 5,586,867 5,727,725 5,636,034 5,595,604 6,365,606 4,842,747 5,848,947
+/- (448,142) (567,404) (665,976) (270,474) (951,714) (187,361) (187,646) (653,593) (249,173)
Put+/- -7.9% -9.5% -10J% -4.5% -14.4% -3.2% -2.9% -11.9% -4.1%
General Fund Expenditures
80,000,000
70,000,000
60,000,000
50,000,000
40,000,000
30,000,000
20,000,000
10,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual '"'13AG
t14Ac[
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 4,862,423 10,000,218 15,348,316 20,614,495 26,801,321 31,990,878 37,846,176 43,357,241 48,923,422 54,379,181 60,277,163 67,182,979
14 Bud 5,704,829 11,660,006 17,912,849 23,911,049 30,498,797 36,281,761 42,835,014 48,331,354 54,429,474 59,550,196 65,842,726 71,682,182
14 Pct 5,256,687 10,644,460 16,231,327 21,959,052 27,595,086 33,190,690 39,556,296 44,399,043 50,247,990
+/- (448,142) (1,015,546) (1,681,522) (1,951,997) (2,903,711) (3,091,071) (3,278,718) (3,932,311) (4,181,484)
Put+/- -7.9% -8J% -9.4% -8.2% -9.5% -8.5% JJ% -8.1% JJ%
Property Tax
9,000,000
8,000,000 AN,
4 %%�
7,000,0005,000,000
r� �j'4�
4,000,000
3,000,000
2,000,000
1,000,000 l/aiv
r
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual 1.Aa
�14Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 273 147,736 523,185 7,848,577 1,902,916 85,481 37,836 60,671 438,048 7,642,281 1,284,485 154,270
14 Bud 0 155,234 551,270 7,908,281 1,966,449 79,415 39,129 92,629 395,829 7,652,784 1,571,234 115,565
14 Pct 822 152,555 872,375 7,185,077 2,407,918 199,531 60,537 70,106 429,260
+/- 822 (2,679) 321,104 (723,204) 441,469 120,117 21,408 (22,523) 33,431
Put+/- 0.0% -1J% 58.2% -9.1% 22.5% 151.3% 54.7% -24.3% 8.4%
Property Tax
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
o
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual 13AG
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 273 148,009 671,195 8,519,772 10,422,688 10,508,169 10,546,005 10,606,677 11,044,724 18,687,005 19,971,491 20,125,761
14 Bud 0 155,234 706,505 8,614,785 10,581,234 10,660,649 10,699,778 10,792,407 11,188,236 18,841,021 20,412,255 20,527,820
14 Pct 822 153,377 1,025,752 8,210,828 10,618,747 10,818,278 10,878,815 10,948,921 11,378,181
+/- 822 (1,857) 319,247 (403,957) 37,512 157,629 179,037 156,514 189,945
Put+/- 0.0% -1.2% 45.2% -4J% 0.4% 1.5% 1.7% 1.5% 1.7%
141
Sales Tax
3,000,000
2,500,000 ��'
"
2,000,000
1,500,000
k
1,000,000
500,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual f�e 13 Act
.14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 1,244,395 1,570,865 2,351,133 1,129,137 1,336,852 2,070,080 1,396,920 1,400,615 2,653,159 1,355,153 1,421,997 2,757,308
14 Bud 1,094,236 1,466,841 2,531,391 1,016,391 1,213,197 2,610,310 1,149,141 1,238,690 2,710,831 1,179,822 1,265,306 2,758,304
14 Pct 1,273,289 1,665,875 2,491,503 1,190,680 1,448,704 2,644,983 1,448,604 1,615,371 2,752,354
+/- 179,053 199,034 (39,888) 174,289 235,507 34,672 299,463 376,681 41,523
put 16.4% 13.6% -1.6% 17.1% 19.4% 1.3% 26.1% 30.4% 1.5%
Sales Tax
25,000,000
20,000,000
15,000,000 ,,,i�
10,000,000
5,000,000 . ,
o +
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Cumulative Budget vs Actual 13AG
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 1,244,395 2,815,260 5,166,393 6,295,530 7,632,382 9,702,462 11,099,383 12,499,998 15,153,157 16,508,310 17,930,307 20,687,615
14 Bud 1,094,236 2,561,077 5,092,468 6,108,859 7,322,055 9,932,366 11,081,506 12,320,196 15,031,027 16,210,850 17,476,156 20,234,460
14 Pct 1,273,289 2,939,164 5,430,667 6,621,347 8,070,051 10,715,034 12,163,638 13,779,009 16,531,363
+/- 179,053 378,087 338,199 512,488 747,996 782,668 1,082,131 1,458,813 1,500,336
pct 16.4% 14.8% 6.6% 8.4% 10.2% 7.9% 9.8% 11.8% 10.0%
142
Utility Tax
2,500,000
2,000,000
1s00,000
1,000,000
500,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Monthly Budget vs Adjusted Actual 13Att
.14Att
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 1,928,686 1,593,360 1,575,939 1,814,487 1,482,322 1,315,268 1,668,079 1,400,094 1,690,099 1,696,812 1,436,286 1,517,705
14 Bud 2,084,694 1,616,252 1,596,145 1,880,734 1,468,120 1,474,156 1,722,301 1,346,390 1,604,347 1,527,144 1,464,275 1,287,409
14P t 2,077,962 1,709,385 1,608,285 1,934,443 1,464,375 1,263,734 1,825,760 1,370,740 1,292,082
+/- (6,732) 93,133 12,140 53,710 (3,745) (210,422) 103,459 24,350 (312,265)
Pct+/- -0.3% 5.8% 0.8% 2.9% -0.3% -14.3% 6.0% 1.8% -19.5%
Utility Tax
25,000,000
20,000,000
15,000,000 i
10,000,000
5,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
✓. 13Att
Cumulative Budget vs Actual .14Att
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 1,928,686 3,522,046 5,097,985 6,912,472 8,394,794 9,710,063 11,378,142 12,778,236 14,468,335 16,165,147 17,601,433 19,119,138
14 Bud 2,084,694 3,700,946 5,297,091 7,177,825 8,645,945 10,120,101 11,842,402 13,188,792 14,793,139 16,320,283 17,784,558 19,071,967
14P t 2,077,962 3,787,347 5,395,632 7,330,075 8,794,450 10,058,185 11,883,945 13,254,685 14,546,767
+/- (6,732) 86,401 98,540 152,250 148,505 (61,916) 41,543 65,893 (246,372)
Pct+/- -0.3% 2.3% 1.9% 2.1% 1.7% -0.6% 0.4% 0.5% -1J%
143
Building Permits
800,000
700,000
600,000
5 00,000
400,000
300,000
200,000
100,000 W01111:: l,n
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 154,976 164,593 214,758 253,201 256,819 275,756 264,924 234,511 199,071 173,904 156,241 128,089
14 Pct 197,974 148,496 176,394 241,223 682,160 233,945 309,879 291,359 215,633
+/- 42,997 (16,098) (38,364) (11,978) 425,341 (41,810) 44,955 56,848 16,562
Put+/- 27J% -9.8% -17.9% -4J% 165.6% -15.2% 17.0% 24.2% 8.3%
Building Permits
3,000,000
2,500,000
2,000,000
�i
1,500,000
1,000,000
500,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
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 154,976 319,570 534,328 787,529 1,044,348 1,320,104 1,585,028 1,819,539 2,018,610 2,192,513 2,348,754 2,476,843
14 Pct 197,974 346,469 522,864 764,087 1,446,247 1,680,192 1,990,071 2,281,430 2,497,063
+/- 42,997 26,900 (11,465) (23,443) 401,899 360,088 405,043 461,891 478,453
Put+/- 27J% 8.4% -2.1% -3.0% 38.5% 27.3% 25.6% 25.4% 23.7%
144
Plan Check Fees
600,000
5 00,000
400,000
300,000
200,000 /OJ,���,,,,
�; //i�
100,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual .13Ac[
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 181,841 190,940 291,904 145,764 293,145 319,439 165,345 160,581 153,065 186,653 191,967 203,691
14 Bud 162,218 202,780 226,463 239,120 267,864 281,596 208,320 189,727 168,946 168,560 151,439 133,698
14 P t 181,841 561,764 200,524 274,831 443,503 290,248 288,761 311,569 199,400
+/- 246,068 358,983 (25,938) 35,711 175,639 8,651 80,442 121,842 30,454
Put+/- 151.7% 177.0% -11.5% 14.9% 65.6% 3.1% 38.6% 64.2% 18.0%
Plan Check Fees
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000 /!
500,000
P
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual """'13AG
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 181,841 372,782 664,686 810,450 1,103,595 1,423,034 1,588,378 1,748,960 1,902,024 2,088,677 2,280,644 2,484,335
14 Bud 162,218 364,998 591,461 830,581 1,098,444 1,380,041 1,588,360 1,778,088 1,947,033 2,115,593 2,267,032 2,400,730
14P t 181,841 743,605 944,129 1,218,960 1,662,463 1,952,710 2,241,471 2,553,040 2,752,440
+/- 19,624 378,607 352,669 388,379 564,018 572,670 653,111 774,953 805,407
Put+/- 12.1% 103.7% 59.6% 46.8% 51.3% 41.5% 41.1% 43.6% 41.4%
Recreation Fees 145
250,000
200,000
150,000
r
100,000 �,�� �
50,000 r „q
3/rlir� ,�14a
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual f�e 13 Act
.14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 146,178 46,730 93,362 200,494 75,294 54,760 157,061 90,541 164,659 52,443 27,660 49,260
14 Bud 133,062 30,041 88,692 209,984 78,904 50,068 161,067 107,545 163,499 54,177 38,244 84,039
14 Pct 158,329 35,116 102,718 186,024 65,983 54,281 158,713 102,625 168,816
+/- 25,267 5,074 14,026 (23,960) (12,921) 4,213 (2,354) (4,919) 5,317
put 19.0% 16.9% 15.8% -11.4% -16.4% 8.4% -1.5% -4.6% 3.3%
Recreation Fees
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual k 13Aa
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 146,178 192,909 286,270 486,764 562,058 616,818 773,879 864,420 1,029,079 1,081,522 1,109,182 1,158,442
14 Bud 133,062 163,103 251,795 461,779 540,683 590,751 751,818 859,362 1,022,861 1,077,038 1,115,282 1,199,321
14 Pct 158,329 193,444 296,162 482,186 548,169 602,450 761,163 863,788 1,032,604
+/- 25,267 30,341 44,367 20,407 7,487 11,699 9,346 4,426 9,743
pct 19.0% 18.6% 17.6% 4.4% 1.4% 2.0% 1.2% 0.5% 1.0%
146
Fines & Forfeitures
250,000
200,000
150,000
d
100,000n
�Utl ' v4o
50,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual .. "",
. 14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 73,739 123,702 214,547 72,313 198,066 91,484 169,112 64,810 192,824 60,576 160,880 71,327
14 Bud 115,747 132,555 167,915 134,256 133,122 134,472 121,990 128,816 128,983 122,171 125,806 106,596
14P t 85,589 78,082 119,555 121,053 170,649 103,048 145,809 169,798 38,063
+/- (30,158) (54,473) (48,360) (13,203) 37,527 (31,424) 23,819 40,982 (90,920)
Put+/- -26.1% -41.1% -28.8% -9.8% 28.2% -23.4% 19.5% 31.8% -70.5%
Fines & Forfeitures
1,800,000
1,600,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
13AR
Cumulative Budget vs Actual
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 73,739 197,442 411,989 484,302 682,368 773,853 942,964 1,007,775 1,200,599 1,261,174 1,422,054 1,493,381
14 Bud 115,747 248,302 416,217 550,473 683,595 818,067 940,057 1,068,873 1,197,856 1,320,027 1,445,833 1,552,429
14P t 85,589 163,671 283,226 404,280 574,929 677,977 823,786 993,584 1,031,647
+/- (30,158) (84,631) (132,991) (146,194) (108,666) (140,090) (116,271) (75,289) (166,209)
Put+/- -26.1% -34.1% -32.0% -26.6% -15.9% -17.1% -12.4% -7.0% -13.9%
B & O Revenues 147
1,600,000
1,400,000
1,200,000
1,000,000
✓U
600,000
b�
400,000
0 4 1 4-.. %
(200,000) Jan Feb Mar ,Apr May Jun Jul Aug Sep ,Oct Nov Dec
14Bud
Monthly Budget vs Adjusted Actual -aaAct
t14Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 393,416 231,980 1,098,195 386,382 55,491 948,183 228,088 1,358,358
14 Bud 0 0 0 940,000 235,000 0 940,000 235,000 0 940,000 235,000 1,175,000
14 Pct 2,955 521 7,713 1,009,729 (19,661) 46,255 1,448,150 30,811 141,340
+/- 2,955 521 0 69,729 (254,661) 46,255 508,150 (204,189) 141,340
Pct+/- - - - 7.4% -108.4% 0.0% 54.1% -86.9% 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
1,500,000
1,000,000 '�
500,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual H,.1aAa
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 0 0 0 0 393,416 625,396 1,723,591 2,109,973 2,165,464 3,113,647 3,341,735 4,700,093
14 Bud 0 0 0 940,000 1,175,000 1,175,000 2,115,000 2,350,000 2,350,000 3,290,000 3,525,000 4,700,000 '
14 Pct 2,955 3,475 11,188 1,020,917 1,001,256 1,047,511 2,495,661 2,526,471 2,667,811
+/- 2,955 3,475 11,188 80,917 (173,744) (127,489) 380,661 176,471 317,811
Pc +/- 8.6% -14.8% -10.9% 18.0% 7.5% 13.5%
*Does not include$300,000 General Fund Amount
148
Water Operating Revenues
3,000,000
2,500,000
2,000,000
1,500,000 ar�„
rar ,got,
1,000,000
500,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual .. "",
. 14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 1,387,570 1,031,007 1,096,391 1,103,113 1,404,702 1,455,984 2,032,444 1,751,009 2,235,360 1,245,803 1,240,046 1,023,652
14 Bud 1,412,707 1,066,954 1,108,976 1,119,109 1,415,032 1,475,101 1,836,383 1,793,795 2,197,628 1,333,402 1,239,847 1,224,692
14P t 1,455,353 1,118,686 1,157,967 1,033,025 1,546,390 1,436,198 2,110,185 2,008,509 2,575,517
+/- 42,646 51,732 48,991 (86,083) 131,357 (38,904) 273,802 214,714 377,889
Put+/- 3.0% 4.8% 4.4% -]J% 9.3% -2.6% 14.9% 12.0% 17.2%
Water Operating Revenues
20,000,000
18,000,000
16,000,000
14,000,000
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
13AR
Cumulative Budget vs Actual
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 1,387,570 2,418,577 3,514,968 4,618,081 6,022,783 7,478,767 9,511,210 11,262,219 13,497,579 14,743,382 15,983,428 17,007,080
14 Bud 1,412,707 2,479,661 3,588,637 4,707,745 6,122,778 7,597,879 9,434,262 11,228,057 13,425,685 14,]59,087 15,998,934 17,223,626
14P t 1,455,353 2,574,038 3,732,005 4,765,030 6,311,420 7,747,618 9,857,803 11,866,312 14,441,830
+/- 42,646 94,377 143,369 57,285 188,642 149,739 423,541 638,255 1,016,144
Put+/- 3.0% 3.8% 4.0% 1.2% 3.1% 2.0% 4.5% 5.7% 7.6%
149
Sewer and Drainage Operating Revenues
4,500,000
4,000,000
3,500,000 `' �n�%,•a,........ ",lrmin
i��Ov %/ oo rcm
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 4,194,283 3,527,793 3,841,581
+/- (68,020) 371,443 55,262 (74,612) 148,911 (120,210) 165,793 74,719 94,863
Put+/- -1.8% 11.4% 1.6% -2.0% 4.2% -3.5% 4.1% 2.2% 2.5%
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 25,794,422 29,322,215 33,163,796
+/- (68,020) 303,422 358,685 284,073 432,984 312,773 478,566 553,285 648,148
Put+/- -1.8% 4.2% 3.4% 2.0% 2.4% 1.5% 1.9% 1.9% 2.0%
150
Golf Operating Revenues
500,000
45 0,000
400,000
350,000
300,000
d
250,000 /0,
200,000 %NOR",
150,000
100,000
50,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual 13 Act
I14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 71,129 108,922 184,571 201,960 255,764 326,892 346,431 326,773 186,999 161,151 75,993 113,011
14 Bud 92,281 129,075 186,256 271,833 314,960 395,330 454,944 438,064 279,049 206,440 112,233 148,528
14 Pct 74,637 80,766 143,772 252,286 287,739 340,940 346,777 336,914 218,779
+/- (17,644) (48,309) (42,483) (19,547) (27,221) (54,390) (108,167) (101,150) (60,271)
put -19.1% -37.4% -22.8% -7.2% -8.6% -13.8% -23.8% -23.1% -21.6%
Golf Operating Revenues
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Cumulative Budget vs Actual k 13Aa
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 71,129 180,051 364,622 566,583 822,347 1,149,238 1,495,670 1,822,443 2,009,442 2,170,592 2,246,586 2,359,597
14 Bud 92,281 221,356 407,612 679,445 994,405 1,389,736 1,844,680 2,282,744 2,561,793 2,768,233 2,880,466 3,028,994
14 Pct 74,637 155,403 299,175 551,461 839,201 1,180,141 1,526,919 1,863,833 2,082,612
+/- (17,644) (65,953) (108,437) (127,984) (155,205) (209,594) (317,761) (418,911) (479,182)
pct -19.1% -29.8% -26.6% -18.8% -15.6% -15.1% -17.2% -18.4% -18J%
151
General Fund
Including Annexation
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget VTD Est Actual Prelim Prelim
BEGINNING FUND BALANCE 4,129,976 9,497,964 9,497,964 9,497,964 12,918,790 12,670,528
Revenues
Taxes:
Property 20,125,761 20,527,820 10,948,921 20,513,779 20,808,098 21,091,179
Sales Tax 20,687,615 20,234,460 13,779,009 21,681,748 20,899,728 21,022,875
Utility 19,119,138 19,071,967 13,254,685 19,269,650 19,452,335 19,593,575
Other 1,101,844 1,057,905 531,558 1,035,758 1,083,014 1,100,106
Business &Occupation Tax 299,907 300,000 300,000 303,600 3,772,190 3,739,158
Licenses and Permits 3,688,807 3,717,437 3,389,341 4,285,991 3,730,252 3,770,104
Intergovernmental Revenue 2,562,646 2,381,529 1,546,929 2,574,359 2,616,869 4,281,955
Charges for Services 5,125,968 5,029,870 4,477,803 5,980,103 5,273,928 5,310,081
Fines and Forfeitures 1,493,381 1,552,429 993,584 1,468,091 1,552,429 1,552,429
Miscellaneous Revenue 1,300,392 1,282,014 942,718 1,336,682 1,285,374 1,285,374
Transfers In 1,036,877 1,006,524 1,006,524 890,000 900,000
TOTAL REVENUES 76,542,336 76,161,955 50,164,548 79,456,285 81,364,217 83,646,836
Expenditures
Salaries &Benefits 48,072,286 49,804,780 31,772,827 48,792,145 51,998,081 53,785,442
Supplies 2,265,314 3,416,487 1,586,730 2,658,553 3,350,329 3,376,934
Services &Charges 26,823,039 26,701,052 16,144,672 25,497,524 27,080,039 28,340,066
Capital Outlay 10,499 4,206 4,206
Cost Allocation (9,988,159) (8,240,137) (5,109,392) (7,923,127) (6,758,379) (6,831,533)
Transfers Out 3,991,369 4,834,673 388,820 4,834,673 5,942,409 5,409,906
TOTAL EXPENDITURES 71,174,348 76,516,855 44,787,864 73,863,974 81,612,479 84,080,815
Net Revenues less Expenditures 5,367,988 (354,900) 5,376,684 5,592,311 (248,262) (433,979)
Strategic Oppoortunities Fund 424,012 424,012 424,012
ENDING FUND BALANCE 9,497,964 9,143,064 14,874,648 15,090,275 12,670,528 12,236,549
Comprised of:
General Fund Reserves 6,145,735 6,431,944 11,416,152 9,305,401 9,096,734
8.6% 8.4% 15.5% 11.4% 10.8%
Contingency for Unanticipated Costs 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000
Reserved for Annexation 1,852,229 1,211,120 1,750,111 1,865,127 1,639,815
152
STREET OPERATING FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
Beginning Fund Balance 275,044 704,890 704,890 704,890 613,910 704,210
Revenues
Fuel Tax - Unrestricted 1,912,362 1,905,592 1,410,958 1,921,924 1,923,659 1,928,467
Water Utility Tax 169,737 172,436 144,205 174,829 173,132 173,998
Sewer Utility Tax 245,997 238,182 194,463 248,457 255,411 262,673
Drainage Utility Tax 173,332 178,433 136,597 179,398 175,200 176,076
Electric Utility Tax 1,158,501 1,131,040 896,455 1,193,257 1,172,500 1,178,363
Gas Utility Tax 364,075 378,210 297,725 382,279 365,352 366,265
Garbage Utility Tax 231,277 207,925 162,254 228,976 236,558 237,741
Telephone Utility Tax 636,971 689,618 410,083 617,862 644,422 646,033
Business &Occupation Tax 4,700,093 4,700,000 2,667,711 4,700,000 4,700,000 4,700,000
Miscellaneous Revenues 1,261 70 3,059 3,059 800 800
Total Revenues 9,593,608 9,601,506 6,323,509 9,650,042 9,647,034 9,670,416
Total Resources 9,868,651 10,306,396 7,028,399 10,354,931 10,260,944 10,374,626
Expenditures&Transfers
Debt Service
PW Trust Fund Loan 752,069 823,391 823,391 823,391 819,535 815,678
GO Refund (96) 2004 139,507 151,089 151,089
GO Refund 2005 (93,95,00,96TF) 114,714 112,485 14,296 112,485 112,084 113,059
LTGO Bonds 2008 466,921 472,025 140,772 472,025 438,778 435,130
LTGO Bonds 2009 207,107 207,637 21,323 207,637 207,790 206,883
GO Refund 2012 (2000/2002) 600,022 713,250 91,510 713,250 713,092 712,463
GO Refund 2014 (2004) 145,238 3,365 145,238 128,424 115,283
Total Debt Service 2,280,340 2,625,115 1,094,657 2,625,115 2,419,703 2,398,496
Operating Costs
Street Utility Operations 1,573,555 1,700,976 1,196,646 1,636,497 1,718,629 1,743,888
Street Tree Maintenance Program 189,686 272,358 173,338 272,358 288,402 297,457
Engineering Services Allocation 265,180 265,180 198,885 265,180 275,000 275,000
Total Operating Costs 2,028,421 2,238,514 1,568,869 2,174,035 2,282,031 2,316,345
Arterials
B&0 Street Capital 2,550,000 4,834,200 764,200 4,834,200 4,700,000 4,700,000
256th Imps (Kent Kangley-116th) 2,000,000
Street Light Repair 150,000 (134,200) (134,200) (134,200)
Closed and other Arterial Projects 14,710
Total Arterials 4,714,710 4,700,000 630,000 4,700,000 4,700,000 4,700,000
Other Improvements
Metro Transit Services 155,000 155,000 155,000 155,000 155,000
Closed and Other Improvements (14,710)
Total Other Improvements 140,290 155,000 155,000 155,000 155,000
Total Effective Transportation System 6,883,421 7,093,514 2,198,869 7,029,035 7,137,031 7,171,345
Total Expense &Transportation 9,163,761 9,718,629 3,293,526 9,654,150 9,556,734 9,569,841
Change In Fund Balance 429,846 (117,123) 3,029,983 (4,108) 90,300 100,575
Ending Fund Balance 704,890 587,767 3,734,873 700,781 704,210 804,785
153
LODGING TAX OPERATING FUND
As of September 30, 2014
2013 2014 2014 VTD 2014 2015 2016
Actual Adj Budget thru Aug Est Actual Prelim Prelim
Beginning Fund Balance 95,397 193,663 193,663 193,663 243,840 263,485
Revenues
Lodging Tax 217,618 196,812 167,037 232,851 208,060 210,141
Miscellaneous Income 85 50 140 206 85 85
Total Revenues 217,703 196,862 167,177 233,057 208,145 210,226
Expenditures
Services & Charges 10,000 10,000
Seattle Southside Visitor Services 60,000 60,000 4,889 60,000 60,000 60,000
Tourism Unallocated 10,000 20,000 6,000 20,000 20,000 20,000
Tourism Chamber 18,500 18,500 13,875 18,500 18,500 18,500
ShoWare Marketing 35,000 60,000 60,000 60,000 60,000
Branding Activities 20,000 18,324 20,000 20,000 20,000
Total Expenditures 123,500 178,500 43,088 178,500 188,500 188,500
Transfer Out-ShoWare Marquee (4,064)
Total Expenditures and Transfers 119,436 178,500 43,088 178,500 188,500 188,500
Change in Fund Balance 98,266 18,362 124,089 54,557 19,645 21,726
Ending Fund Balance 193,663 212,025 317,752 248,220 263,485 285,211
154
YOUTH/TEEN PROGRAMS OPERATING FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
BEGINNING FUND BALANCE 86,458 157,337 157,337 157,337 161,140 136,168
REVENUES
Utility Taxes:
Water 50,921 51,731 43,262 52,704 51,940 52,199
Sewer 73,799 71,455 58,339 77,138 76,623 78,802
Drainage 51,999 57,650 40,979 54,614 52,560 52,823
Electric 347,550 339,244 268,936 355,045 351,750 353,509
Gas 109,223 113,399 89,317 106,168 109,606 109,880
Garbage 69,383 62,442 48,676 71,944 70,967 71,322
Telephone 191,091 206,885 123,025 184,292 193,327 193,810
Miscellaneous Revenues 338 255 271 425 255 255
TOTAL REVENUES 894,305 903,061 672,805 902,329 907,028 912,600
TOTAL RESOURCES 980,763 1,060,398 830,142 1,059,666 1,068,168 1,048,768
EXPENDITURES
Transfer Out- General Fund Teen Programs 781,426 856,524 856,524 890,000 900,000
Teen Golf Program 42,000 42,000 42,000 42,000 42,000
TOTAL EXPENDITURES (TRANSFERS) 823,426 898,524 898,524 932,000 942,000
Change In Fund Balance 70,879 4,537 672,805 3,805 (24,972) (29,400)
ENDING FUND BALANCE 157,337 161,874 830,142 161,142 136,168 106,768
155
Capital Improvement Fund
As of September 30,2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
BEGINNING FUND BALANCE (11,082,376) (7,426,648) (7,426,649) (7,426,649) (5,381,230) (2,873,483)
Revenues and Other Financial Sources
Sales Tax 4,841,673 4,874,950 3,823,215 5,059,549 4,938,900 4,988,289
Utility Tax 1,178,131 1,218,674 950,529 1,214,653 1,207,485 1,225,493
Real Estate Excise Tax 1,875,994 1,548,819 1,102,151 1,463,276 1,505,000 1,505,000
Real Estate Excise Tax-2nd Qtr 1,875,994 1,548,819 1,102,151 1,463,276 1,505,000 1,505,000
Real Estate Excise Tax-St Percent 85,959 47,953 47,953
Miscellaneous Revenues 1,086 3,978 902 2,171 1,135 1,135
Excess B&O Tax Over$5m 175,212
Sale of Property 1,827,862 3,500,000 2,314,228 2,656,799
Transfer In-General Fund 2,361,219 2,259,600 2,534,744 4,032,711 3,472,615
Total Rev/Other Financial Sources 14,223,132 14,954,840 9,341,129 14,442,420 13,190,231 12,697,532
Total Resources 3,140,756 7,528,192 1,914,480 7,015,771 7,809,001 9,824,049
Expenditures(Transfers)
Debt Service
Non-Voted Debt Service 1,179,443 1,218,674 468 1,214,653 1,207,485 1,225,493
Valley Communications 204,880 229,280 8,640 229,280 228,800
LTGO/Taxable Bonds 2003 666,276 186,491 21,481 186,491 186,698 186,468
GO Refund(96)2004 1,480,875 1,603,821
GO Refund 2005(93,95,00,96TF) 191,579 187,857 23,875 187,857 187,185 188,815
LTGO Bonds 2006 758,000 1,246,000 223,000 1,246,000 1,210,000 1,170,000
LTGO Bonds 2008 1,306,679 1,324,575 395,028 1,324,575 1,330,197 1,305,995
GO Refund 2009(Part 1999) 721,268 723,120 74,259 723,120 723,656 720,485
GO Refund 2012(2000/2002) 97,892 1,684,741 53,936 645,377 645,233 644,662
GO Refund 2014(2004) 649,366 503,393 64,586 1,542,757 1,363,230 1,223,728
ShoWare Debt Service 2,804,475 2,400,000 1,227,092 2,800,000 2,800,000 2,800,000
Subtotal Debt Service 10,060,733 11,307,952 2,092,364 10,100,110 9,882,484 9,465,646
Information Technology
RAIN 10,645
ALPR 29,558
Closed and Other Tech Projects (43,334)
Subtotal Information Technology (3,131)
Parks Projects
Park Lifecycle Program 105,102 500,000 500,000 500,000 500,000
Wilson Playfield Turf Replacement 800,000 800,000 800,000
Eagle Scout Projects 56,687
Adopt-a-Park Program 39,296
Urban Forestry Plan 51,586
Closed and Other REET Projects (2,671)
Subtotal Parks Projects 250,000 1,300,000 800,000 1,300,000 500,000 500,000
Other Projects
ShoWare Lifecycle 300,000 300,000 300,000 300,000 300,000
Closed and Other Projects (40,197)
Subtotal Technology Projects 259,803 300,000 300,000 300,000 300,000
Total Expenditures(Transfers) 10,567,405 12,907,952 2,892,364 11,700,110 10,682,484 10,265,646
Change in Fund Balance 3,655,727 2,046,888 6,448,765 2,742,310 2,507,747 2,431,886
Total Ending Fund Balance (7,426,649) (5,379,760) (977,884) (4,684,339) (2,873,483) (441,597)
156
CRIMINAL JUSTICE OPERATING FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
Beginning Fund Balance 650,437 1,057,804 1,057,804 1,057,804 917,320 665,917
Revenues
Sales Tax - Local Option (1) 2,077,598 1,942,648 1,632,323 2,176,431 2,116,152 2,137,314
MVET - Basic Crime 108,364 104,136 62,115 82,820 113,007 113,290
MVET - Special Programs 84,428 80,747 66,380 86,597 88,046 88,266
Miscellaneous Revenues 597 200 486 486 200 200
Total Revenues 2,270,987 2,127,731 1,761,305 2,346,335 2,317,405 2,339,070
Total Resources 2,921,424 3,185,535 2,819,109 3,404,139 3,234,725 3,004,987
Expenditures
Law
Salaries &Benefits 548,995 569,121 434,947 579,930 604,390 624,022
Supplies 9,786 30,922 8,040 19,462 31,204 31,489
Services &Charges 12,783 22,453 11,915 18,109 21,361 21,644
Domestic Violence
Salaries &Benefits 138,608 144,277 118,857 158,476 166,324 171,170
Services &Charges 8,320 8,361 6,542 8,379 5,838 5,955
KYFS-Youth Violence Prevention
Services &Charges 25,000 25,000 25,000 25,000 25,000
Pol ice
Salaries &Benefits 986,045 1,415,576 1,226,707 1,535,610 1,395,795 1,427,908
Supplies 49,114 93,476 27,750 42,174 102,518 83,589
Services &Charges 41,856 137,056 39,729 69,773 140,878 145,428
Capital Outlay 59,000 59,000
Total Expenditures 1,820,508 2,446,242 1,874,488 2,456,912 2,552,308 2,595,205
Transfers Out 43,112 16,500 16,500 16,500 16,500
Total Expenditures and Transfers 1,863,620 2,462,742 1,874,488 2,473,412 2,568,808 2,611,705
Increase (Decrease) In Fund Balance 407,367 (335,011) (113,183) (127,077) (251,403) (272,635)
Ending Fund Balance 1,057,804 722,793 944,621 930,726 665,917 393,282
(1) Council resolution allocated 11% of Criminal Justice sales tax to Domestic Violence.
157
GOLF OPERATING FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actuals Budget VTD Est Actual Prelim Prelim
Beginning Working Capital (2,395,200) (2,653,878) (2,653,878) (2,653,878) (2,954,800) (3,324,886)
18 Hole Course
Operating Revenues
Green Fees 1,007,755 1,338,000 924,204 1,000,683 1,097,286 1,121,200
Cart&Club Rentals 162,852 204,000 139,601 175,154 171,000 176,000
Restaurant Lease 50,444 60,000 33,232 50,305 53,650 53,650
1,221,051 1,602,000 1,097,038 1,226,141 1,321,936 1,350,857
Direct Operating Expenditures 1,262,793 1,365,157 851,488 1,282,403 1,004,463 1,032,904
Capital Replace/Const-Well 400,000
18 Hole Course Net Income/(Loss) (41,742) 236,843 245,549 (56,261) (82,527) 317,946
Par 3 Course
Operating Revenues
Green Fees 214,921 281,000 192,874 211,471 281,000 281,000
Cart&Club Rentals 10,296 14,000 10,175 9,535 14,000 14,000
Food&Beverage Sales 11,793 20,000 9,621 12,181 20,000 20,000
237,010 315,000 212,670 233,187 315,000 315,000
Direct Operating Expenditures 257,596 260,934 181,410 250,209 259,426 264,258
Par 3 Course Net Income/(Loss) (20,586) 54,066 31,261 (17,022) 55,574 50,742
Driving Range/Merchandise Center
Operating Revenues
Driving Range Fees 414,048 470,000 347,168 439,084 435,000 440,000
Mini Putt Fees 37,573 48,000 32,750 37,573 40,000 42,000
Lesson Fees 75,522 110,000 76,924 90,280 85,000 87,250
Cart&Club Rentals 1,579 574 1,540
Food&Beverage Sales 32,790 35,000 31,242 34,641 35,000 35,000
Merchandise Sales 389,659 508,994 316,895 401,072 442,000 442,000
951,171 1,171,994 805,554 1,004,190 1,037,000 1,046,250
Direct Operating Expenditures 712,097 1,017,223 579,287 757,764 972,125 984,124
DR/Merchandising Net Income/(Loss) 239,074 154,771 226,267 246,426 64,875 62,126
Net Operating Income/(Loss) 176,746 445,680 503,077 173,142 37,922 430,814
Other Operating Revenue/(Expenses)
Internal Services* (361,706) (382,477) (282,170) (370,570) (371,467) (380,315)
Bank Charges/Armored Car Fees (40,671) (41,565) (27,171) (39,941) (42,188) (42,821)
Other Operating (12,066) (19,412) (10,039) (19,286) (19,703) (19,999)
(414,442) (443,454) (319,380) (429,797) (433,358) (443,135)
Adjusted Operating Income/(Loss) (237,697) 2,226 183,698 (256,655) (395,436) (12,321)
Non-Operating Revenues(Expenses)
Admissions Tax to General Fund (66,676) (62,908) (77,978)
Non-Operating Revenues (Expenses)** 45,694 25,350 24,747 28,668 25,350 25,350
(20,982) 25,350 (38,161) (49,309) 25,350 25,350
Net Change in Working Capital (258,678) 27,576 145,537 (305,964) (370,086) 13,029
Ending Working Capital (2,653,878) (2,626,302) (2,508,341) (2,959,842) (3,324,886) (3,311,857)
* 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.
158
FLEET SERVICES FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
Beginning Working Capital 1,866,304 2,444,480 2,444,480 2,444,480 3,005,770 2,655,282
Operating Revenue
Fleet Operations 3,154,998 3,309,555 2,484,698 3,299,555 3,245,735 3,291,560
Fleet Replacement 795,109 1,042,850 783,832 1,045,109 1,199,279 1,379,173
Sale of Property 20,657 18,583 18,583
Miscellaneous Revenues 2,899 13,835 1,985 2,646 3,500 3,500
Total Operating Revenue 3,973,663 4,366,240 3,289,096 4,365,893 4,448,514 4,674,233
Total Resources 5,839,967 6,810,720 5,733,576 6,810,373 7,454,284 7,329,515
Expenditures
Salaries &Benefits 836,007 840,553 619,360 830,813 1,075,955 1,099,404
Supplies 1,363,952 1,615,815 1,015,502 1,535,024 1,488,867 1,504,725
Services 782,578 784,340 555,843 768,653 634,180 644,181
Capital Outlay 412,816 1,620,000 406,278 1,620,000 1,600,000 1,600,000
Total Expenditures 3,395,353 4,860,708 2,596,984 4,754,490 4,799,002 4,848,310
Transfers Out 134
Total Expenses and Transfers 3,395,487 4,860,708 2,596,984 4,754,490 4,799,002 4,848,310
Net Change In Working Capital 578,176 (494,468) 692,113 (388,598) (350,488) (174,077)
Total Working Capital 2,444,480 1,950,012 3,136,593 2,055,882 2,655,282 2,481,205
159
CENTRAL SERVICES FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
Beginning Working Capital (168,200) (87,039) (87,039) (87,039) (46,400) (25,820)
REVENUE
Central Stores 127,313 222,183 102,543 136,724 222,183 222,183
Postage 174,545 301,610 154,287 232,415 200,141 200,141
Transfers In 120,882
Total Revenue 422,740 523,793 256,830 369,140 422,324 422,324
Total Resources 254,540 436,754 169,792 282,101 375,924 396,504
EXPENSE
Central Stores 120,160 215,718 86,462 122,563 211,603 211,603
Postage 202,057 302,688 155,238 207,287 190,141 190,141
Central Services 19,361
Total Expense 341,578 518,406 241,700 329,851 401,744 401,744
Net Operating Income 81,162 5,387 15,130 39,289 20,580 20,580
Ending Working Capital (87,039) (81,652) (71,909) (47,750) (25,820) (5,240)
160
INFORMATION TECHNOLOGY FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
Beginning Working Capital 570,140 1,122,778 1,122,778 1,122,778 1,534,450 1,147,539
Revenues
Internal Contributions 4,040,787 4,595,842 3,423,364 4,564,485 4,658,631 4,986,243
Utility Tax 1,363,668 1,045,200 1,038,958 1,465,943 1,370,820 1,377,674
Intergovernmental - RFA 455,684 452,893 231,665 452,893 421,664 427,644
Technology Fees 455,161 389,308 390,325 428,239 447,000 447,000
Miscellaneous Revenues 21,875 22,970 12,796 22,970 22,970 22,970
Total Revenue 6,337,175 6,506,213 5,097,108 6,934,530 6,921,085 7,261,531
Total Resources 6,907,315 7,628,991 6,219,885 8,057,308 8,455,535 8,409,070
Expenditures
Computer Systems
Salaries &Benefits 707,050 825,189 460,358 750,289 809,717 842,063
Supplies 16,980 4,032 8,881 17,881 4,076 4,125
Services &Charges 861,939 809,548 644,680 793,517 819,257 842,285
Subtotal 1,585,969 1,638,769 1,113,919 1,561,687 1,633,050 1,688,473
Tech Services
Salaries &Benefits 1,085,846 1,262,802 819,806 1,248,404 1,332,699 1,644,424
Supplies 46,711 53,178 61,908 68,178 35,438 36,037
Services &Charges 784,559 1,157,738 862,651 1,132,738 1,199,719 1,193,133
Subtotal 1,917,116 2,473,718 1,744,365 2,449,320 2,567,856 2,873,594
Printing/Graphics/Cable TV
Salaries &Benefits 666,243 690,015 521,284 690,317 841,974 863,797
Supplies 57,260 78,479 69,292 73,479 79,050 80,915
Services &Charges 252,046 396,943 250,322 371,974 414,066 420,074
Capital Outlay 75,000 40,000
Subtotal 975,549 1,165,437 840,898 1,135,770 1,410,090 1,404,786
Total Operating Expense 4,478,635 5,277,924 3,699,182 5,146,777 5,610,996 5,966,853
Transfers Out-LT Lifecycle 454,211 389,308 390,325 428,239 447,000 447,000
Transfers Out-IT Capital 851,691 858,500 858,500 1,250,000 1,250,000
Total Exp &Transfers 5,784,537 6,525,732 4,089,507 6,433,516 7,307,996 7,663,853
Net Income 552,638 (19,519) 1,007,601 501,015 (386,911) (402,322)
Ending Working Capital 1,122,778 1,103,259 2,130,378 1,623,792 1,147,539 745,217
161
FACILITIES OPERATING FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
Beginning Working Capital 867,060 1,265,638 1,265,638 1,265,638 1,451,060 876,018
Operating Revenue
Intergovernmental -RFA 866,487 843,316 657,359 866,487 866,500 866,500
Rental Fees - Internal 3,997,582 4,178,609 3,133,957 4,178,609 4,262,181 4,347,425
Leases 26,918 26,916 20,189 26,919 26,916 26,919
Miscellaneous Revenue 14,697 16,269 10,908 14,544 14,800 14,800
Total Revenue 4,905,684 5,065,110 3,822,413 5,086,558 5,170,397 5,255,644
Total Resources 5,772,744 6,330,748 5,088,050 6,352,195 6,621,457 6,131,662
Operating Expense
Salaries and benefits 1,934,230 2,197,476 1,567,229 2,089,639 2,225,177 2,288,583
Supplies 284,997 360,176 249,006 342,008 355,570 360,578
Services and charges 1,678,765 1,924,181 1,128,880 1,868,675 2,029,692 2,088,321
Total Operating Expense 3,897,992 4,481,833 2,945,115 4,300,322 4,610,439 4,737,482
Other Financial Uses
Transfers Out- Projects 500,000 570,000 570,000 1,135,000 541,000
Transfers Out- Debt 109,115 31,714 31,714 31,714
Total Non Operating Rev (Exp) 609,115 601,714 31,714 601,714 1,135,000 541,000
Total Expenses and Uses 4,507,107 5,083,547 2,976,829 4,902,036 5,745,439 5,278,482
Net Change In Working Capital 398,577 (18,437) 845,583 184,522 (575,042) (22,838)
Ending Working Capital 1,265,638 1,247,201 2,111,221 1,450,160 876,018 853,180
162
UNEMPLOYMENT FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
Beginning Working Capital 280,233 471,907 471,907 471,907 500,600 501,928
Revenues
Contributions 378,004 402,324 282,106 376,141 402,324 402,324
Miscellaneous Revenue 483 250 474 474 400 400
Total Revenues 378,487 402,574 282,579 376,614 402,724 402,724
Total Resources 658,720 874,481 754,486 848,521 903,324 904,652
Expenditures
Salaries & Benefits 20,291 24,605 15,076 20,101 21,947 22,610
Supplies 4,260 2,130 4,260 4,260
Claims Paid
1st Quarter 54,869 92,500 51,070 51,070 92,500 92,500
2nd Quarter 45,979 92,500 17,434 17,434 92,500 92,500
3rd Quarter 13,325 92,500 92,500 92,500 92,500
4th Quarter 49,552 92,500 92,500 92,500 92,500
Other Services &Charges 2,796 5,189 2,097 3,993 5,189 5,189
Total Expenditures 186,813 404,054 85,677 279,728 401,396 402,059
Net Income 191,674 (1,480) 196,902 96,887 1,328 665
Ending Working Capital 471,907 470,427 668,809 568,794 501,928 502,593
163
WORKERS COMPENSATION FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
Beginning Working Capital 693,747 702,401 702,401 702,401 1,219,330 748,779
Revenues
Contributions 1,504,860 1,656,075 1,126,664 1,606,921 1,020,000 1,020,000
Miscellaneous Revenue 3,704 3,000 2,307 3,075 3,800 3,800
Total Revenue 1,508,564 1,659,075 1,128,970 1,609,997 1,023,800 1,023,800
Total Resources 2,202,311 2,361,476 1,831,371 2,312,398 2,243,130 1,772,579
Expenditures
Salaries &Benefits 81,168 99,636 60,302 80,402 87,671 90,312
Judgements &Damages 477,168 950,000 282,191 663,432 950,000 950,000
Ultimate Loss Adjustment 678,803 (866,279)
Liability Insurance 50,025 79,799 55,050 55,050 79,799 79,799
Intergovernmental Services 136,494 204,000 81,985 169,923 204,000 204,000
Administrative Expenses 64,788 54,853 40,167 61,363 54,853 54,853
Other Expenses 5,431 16,962 8,629 10,350 16,962 16,962
Safety Program 6,033 101,066 27,166 52,668 101,066 101,066
Total Expenditures 1,499,910 1,506,316 555,491 226,910 1,494,351 1,496,992
Net Income 8,654 152,759 573,480 1,383,087 (470,551) (473,192)
Ending Working Capital 702,401 855,160 1,275,881 2,085,488 748,779 275,587
Claims Reserve*
Reserve Amount - 12/31/13 2,436,279
Actuary Recommended -8/1/14 1,370,000
*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.
164
HEALTH AND EMPLOYEE WELLNESS FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
Beginning Working Capital 5,963,620 7,117,378 7,117,378 7,117,378 7,019,280 5,845,480
Revenues
Contributions
Blue Cross 9,255,996 8,572,758 5,692,113 7,589,484 7,679,723 7,918,723
Health Savings Account 133,182 144,446 791,579 1,055,439 1,040,060 1,072,610
Group Health 377,096 445,761 287,458 383,346 468,050 491,453
Employee Share
Blue Cross 871,584 931,186 544,364 777,458 928,607 957,545
Group Health 54,350 58,250 38,512 53,148 61,163 64,221
RFA Contributions 99,719
COBRA 107,154 90,596 60,842 90,596 90,596 90,596
Miscellaneous 51,245 11,025 3,613 11,025 11,025 11,025
Total Revenue 10,950,327 10,254,022 7,418,481 9,960,496 10,279,224 10,606,173
Total Resources 16,913,946 17,371,400 14,535,860 17,077,874 17,298,504 16,451,653
Expenditures
Salaries &Benefits 320,639 361,095 256,225 341,633 363,211 373,873
Blue Cross Claims 7,464,567 8,701,459 5,152,850 7,143,043 8,513,886 8,939,580
Blue Cross Admin Fees 386,618 417,274 296,989 395,985 423,533 429,886
Blue Cross Audit Fees 60,519 30,260 61,427 62,348
Delta Dental Claims 697,219 860,816 491,105 772,681 791,951 831,549
Delta Dental Admin Fees 45,854 48,316 37,724 48,316 49,041 49,777
Vision Service Plan Claims 83,672 95,021 74,131 86,037 92,170 96,779
Vision Service Plan Admin Fees 19,911 15,008 9,953 16,073 15,233 15,461
Stop Loss Fees 338,359 477,380 251,822 395,295 484,541 491,809
Stop Loss Reimbursements (20,885) (349,793) (43,546) (355,040) (360,366)
Group Health Premiums 426,597 610,959 325,970 453,311 620,123 629,425
COBRA Medical Expenses 12,639 10,000 3,375 3,375 12,000 12,000
IBNR Adjustment (82,300) 61,700 61,700 62,626 63,565
Wellness 56,487 117,699 67,680 90,240 126,163 128,000
Other Professional Services 47,193 196,128 41,194 84,751 192,159 195,017
Total Expenditures 9,796,568 11,683,581 7,009,017 9,879,155 11,453,024 11,958,703
Change in Working Capital 1,153,759 (1,429,559) 409,464 81,341 (1,173,800) (1,352,530)
Ending Working Capital 7,117,378 5,687,819 7,526,843 7,198,720 5,845,480 4,492,950
IBNR 863,400 753,100 753,100 753,100 753,100 753,100
Target Fund Bal @ 2 X IBNR 1,726,800 1,506,200 1,506,200 1,506,200 1,506,200 1,506,200
Ending Working Capital Less 2 X IBNR 5,390,578 4,181,619 6,020,643 5,692,520 4,339,280 2,986,750
165
LEOFF 1 RETIREES BENEFITS FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget VTD Est Actual Prelim Prelim
Beginning Working Capital 699,508 862,223 862,223 862,223 970,860 970,86E
Revenues and Transfers In
Contributions 662,889 751,294 562,468 751,294 777,192 851,112
Contributions - Dependents 31,317 72,000 44,813 59,751 57,168 62,304
Miscellaneous Revenue 1,052 2,500 625 1,052 1,100 1,100
Transfers In from General Fund 250,000 250,000 250,000 250,000 250,000
Total Revenues and Transfers In 945,258 1,075,794 607,906 1,062,097 1,085,460 1,164,516
Total Resources 1,644,766 1,938,017 1,470,129 1,924,320 2,306,320 2,385,376
Expenditures
Blue Cross Claims 530,975 801,775 422,943 628,152 687,278 721,642
Blue Cross Admin Fees 47,211 63,048 36,200 52,967 63,994 64,954
Delta Dental Claims 34,854 52,991 25,243 42,018 53,786 54,593
Delta Dental Admin Fees 5,194 4,869 4,318 5,261 4,942 5,016
Vision Service Plan Claims 4,793 7,813 2,679 5,918 7,930 8,049
Vision Service Plan Admin Fees 1,753 1,839 1,147 1,805 1,867 1,895
Stop Loss Reimbursements (25,000) (6,249)
Stop Loss Fees 41,333 51,434 30,318 48,448 52,206 52,989
IBNR Adjustment (18,300) 5,300 2,368 2,500 2,700
Medical Reimbursements 129,015 191,416 146,898 162,789 194,287 197,201
Other Professional Services 5,714 28,852 14,630 11,693 16,670 16,838
Total Expenditures 782,543 1,184,337 684,376 955,170 1,085,460 1,125,877
Change in Fund Balance 162,715 (108,543) (76,470) 106,927 38,639
Ending Working Capital 862,223 753,680 785,753 969,150 970,860 1,009,499
IBN R 67,100 34,400 34,400 34,400 62,900 62,900
Target Fund Bal @ 2 X IBN R 134,200 68,800 68,800 68,800 125,800 125,800
Ending Working Capital Less 2 X IBN R 728,023 684,880 716,953 900,350 845,060 883,699
166
LIABILITY INSURANCE FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
Beginning Working Capital 2,187,087 3,503,130 3,503,130 3,503,130 4,227,710 3,475,445
Revenues
Contributions 2,340,300 1,989,256 1,491,945 1,989,259 1,130,000 1,130,000
Miscellaneous Revenue 6,118 4,000 3,526 3,526 6,000 6,000
Total Revenues 2,346,418 1,993,256 1,495,470 1,992,785 1,136,000 1,136,000
Total Resources 4,533,505 5,496,386 4,998,601 5,495,915 5,363,710 4,611,445
Expenditures
Salaries &Benefits 87,730 98,298 65,055 86,740 87,671 90,312
Claims &Deductibles 140,868 840,000 113,526 301,368 840,000 840,000
Insurance Premiums 687,359 755,737 714,186 714,186 755,737 792,962
Other Expenses 114,418 204,857 163,095 217,460 204,857 204,857
Total Expenditures 1,030,374 1,898,892 1,055,862 1,319,754 1,888,265 1,928,131
Net Income 1,316,043 94,364 439,608 673,031 (752,265) (792,131)
Ending Working Capital 3,503,130 3,597,494 3,942,738 4,176,161 3,475,445 2,683,314
Claims Reserve*
Reserve Amount- 12/31/13 1,478,030
Actuary Recommended -8/1/14 1,326,000
*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.
167
PROPERTY INSURANCE FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
Beginning Working Capital 141,317 176,960 176,960 176,960 178,790 183,961
Revenues
Contributions 562,455 568,080 426,060 568,080 582,850 611,995
Miscellaneous Revenue 53 100 27 27 50 50
Total Revenues 562,508 568,180 426,087 568,107 582,900 612,045
Total Resources 703,824 745,140 603,047 745,067 761,690 796,006
Expenditures
Insurance Premiums 494,705 520,200 702,305 702,305 530,604 557,134
Insurance Premiums-2015 portion (182,105) (182,105)
Property Claims/Deductibles 11,869 25,178 5,758 25,178 25,178 25,178
Other Expenses 20,291 24,605 15,075 20,903 21,947 22,610
Total Expenditures 526,864 569,983 541,033 566,281 577,729 604,922
Net Income 35,644 (1,803) (114,946) 1,826 5,171 7,123
Working Capital 176,960 175,157 62,014 178,787 183,961 191,084
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R55JCO21 City of Kent 11/f�(�014 11:05:06
Fiscal Year: 14 Period: 9 Street Capital Projects Fund Page - 1
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 12,936- 10,188.78- 10,188.78- 2,747.22- 78.76
Fund Balance Adjustments 2,747 2,747.00
Intergovernmental 39,623,255- 30,105,445.60- 450,848.95- 30,556,294.55- 9,066,960.45- 77.12
Charges for Services 72,963- 101,956.52- 559.67- 102,516.19- 29,553.19 140.50
Miscellaneous Revenues 25,366,544- 16,972,605.02- 287,535.38- 17,260,140.40- 8,106,403.60- 68.04
Non Revenues 10,457,804- 10,482,432.31- 10,482,432.31- 24,628.31 100.24
Other Financing Sources 25,643,427- 26,066,247.21- 118,873.63- 26,185,120.84- 541,693.84 102.11
Operating Transfers In 17,769,329- 11,921,328.59- 630,000.00- 12,551,328.59- 5,218,000.41- 70.63
Total Available Resources 118,943,511- 95,660,204.03- 1,487,817.63- 97,148,021.66- 21,795,489.34- 81.68
Unallocated Street Projects 15,783 41,096.00 41,096.00 25,313.00- 260.38
Traffic Calming Projects 35,981.81 35,981.81 35,981.81-
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 1,377.22 1,377.22 78,622.78 1.72
228th St Bike Lane Connection 727,500 50,235.27 50,235.27 677,264.73 6.91
Pedestrian Walkways 366,903 416,108.32 416,108.32 49,205.32- 113.41
Kent-Kangley Pedestrian Improv 414,997 85,711.09 26,659.97 112,371.06 302,625.94 27.08
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 73,339.79 156,973.86 96,973.86- 261.62
240th Street Slide Repair 700,000 52,891.15 52,891.15 647,108.85 7.56
Asphalt Overlays 2009 1,246,473 1,246,815.16 13.13 1,246,828.29 355.29- 100.03
B&O Street Capital 7,384,200 1,222,852.19 1,866,142.02 3,088,994.21 4,295,205.79 41.83
Street Overlay&Misc Capital 246,626 52,951.09 15,712.87- 37,238.22 209,387.78 15.10
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 3,713.18 7,032,590.98 346,505.02 95.30
256th Street- 116th to 132nd 58,000 58,000.00
BNSF Grade Separation 19,877,044 19,770,415.45 41,655.29 19,812,070.74 64,973.26 99.67
Military/Reith Intersection 30,031 30,031.01 30,031.01 .01- 100.00
272nd Extension (KKto 256th) 8,121,463 6,666,324.60 680.93 6,667,005.53 1,454,457.47 82.09
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 1,316.11 2,887,275.77 22,562.23 99.22
256thlmps(KentKangley-116th) 5,100,000 2,623,151.56 1,770,918.13 4,394,069.69 705,930.31 86.16
212th UPRR/BN Grade Separation 116,972 17,903.64 138,847.54 156,751.18 39,779.18- 134.01
LID 353 224th-228th Corridor 30,861,440 32,226,251.96 22,915.34 32,249,167.30 1,387,727.30- 104.50
224th-228th (EVH-88th) 11,758,464 1,947,018.79 95,981.16 2,042,999.95 9,715,464.05 17.37
196th Street-East-Mitigation 527,273 822.58 112.97 935.55 526,337.45 .18
East Hill Operations Center 3,542,369 1,591,972.04 11,722.37 1,603,694.41 1,938,674.59 45.27
72nd Ave Imps(S.196th-200th) 112,242 123,582.34 12,581.55 136,163.89 23,921.89- 121.31
R55JCO21 City of Kent 11/f�('?014 11:05:06
Fiscal Year: 14 Period: 9 Street Capital Projects Fund Page - 2
Budget Prior Years Fiscal YTD Prj to Date Variance %
Central Av(Willis-Green River) 300,000 7,219.77 7,219.77 292,780.23 2.41
224th-228th (88th-94th) 5,000,000 8,150.24 8,150.24 4,991,849.76 .16
Total Expenditures 118,943,511 88,952,591.65 4,213,534.86 93,166,126.51 25,777,384.49 78.33
Ending Balance 6 70 6612.38- 2 725 717.23 3 98 8895.15-
R55JCO21 City of Kent 11/f�(�014 11:05:42
Fiscal Year: 14 Period: 9 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 4,260,848- 3,402,213.48- 251,134.56- 3,653,348.04- 607,499.96- 85.74
Charges for Services 44- 43.84- 43.84- .16- 99.64
Miscellaneous Revenues 1,601,423- 1,597,323.94- 168,014.82- 1,765,338.76- 163,915.76 110.24
Operating Transfers In 7,145,885- 5,021,135.35- 1,307,875.00- 6,329,010.35- 816,874.65- 88.57
Total Available Resources 13,029,207- 10,041,722.43- 1,727,024.38- 11,768,746.81- 1,260,460.19- 90.33
ARRA-Comm Putting Prev. to Wk 113,396 113,396.77 113,396.77 .77- 100.00
Parks FIL 224,560 199,809.17 7,875.00 207,684.17 16,875.83 92.48
Regional Trails/KC Levy 1,005,184 128,612.33 88,130.90 216,743.23 788,440.77 21.56
Boat Launch Fees 40,167 6,248.27 2,853.77 9,102.04 31,064.96 22.66
Wilson Playfields Turf Replace 1,575,000 4,000.00 1,702,281.25 1,706,281.25 131,281.25- 108.34
Lake Fenwick 143,137 143,136.86 143,136.86 .14 100.00
Paths and Trails 145,245 86,040.04 1,474.97 87,515.01 57,729.99 60.25
Adopt-a-Park Program 514,873 470,892.32 19,349.80 490,242.12 24,630.88 95.22
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 545,592 444,581.46 31,756.91 476,338.37 69,253.63 87.31
Eagle Scout Projects 212,377 210,466.27 18,175.11 228,641.38 16,264.38- 107.66
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 1,664,724 856,681.56 217,702.37 1,074,383.93 590,340.07 64.54
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 34,663.46 92,998.48 27,001.52 77.50
Urban Forestry Plan 438,185 355,273.19 57,297.86 412,571.05 25,613.95 94.15
Community Parks Reinv. Program 194,035 194,035.00
Parks Land Acquisition 2,876,041 1,859,270.16 371,640.13 2,230,910.29 645,130.71 77.57
Senior Center Memorial Gift 103,749 103,749.00
Green Tree Park Renovation 117,225 28,633.31 28,633.31 88,591.69 24.43
King County Levy 2014-2019 236,707 236,707.00
Urban Forestry-Other 451.87 451.87 451.87-
Total Expenditures 13,029,207 7,276,056.07 2,582,286.71 9,858,342.78 3,170,864.22 75.66
Ending Balance 2 765 666.36- 855 262.33 1 910 404.03-
R55JCO21 City of Kent 11/f�(�014 11:06:08
Fiscal Year: 14 Period: 9 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- 132.48- 180,435.05- 180,435.05
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- 9,218,906.50- 118,338,257.41- 4,123,883.10 103.61
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- 2 714.29- 201 617.18-
R55JCO21 City of Kent 11/f�(g014 11:06:29
Fiscal Year: 14 Period: 9 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- 390,325.19- 10,748,037.78- 784,332.22- 93.20
Total Available Resources 11,533,653- 10,358,996.01- 390,325.19- 10,749,321.20- 784,331.80- 93.20
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 18,664.79 2,621,514.01 935,958.99 73.69
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 2,475.00 2,475.00 8,170.00 23.25
ALPR 98,505 25,590.15 25,590.15 72,914.85 25.98
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 120,000 269,006.25 654.75 269,661.00 149,661.00- 224.72
Laptop 51,604.73 51,604.73 51,604.73-
Monitors 38,000 35,585.32 607.16 36,192.48 1,807.52 95.24
Blades/Servers 55,500 29,999.12 22,144.21 52,143.33 3,356.67 93.95
Station 74 Power 224,700 158,999.63 7,010.05 166,009.68 58,690.32 73.88
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 61,544.67 61,544.67 23,156.67- 160.32
Tech Services-Security 51,450 51,450.00
Storage- Enterprise 189,050 50,043.47 71,129.72 121,173.19 67,876.81 64.10
CH Service Center Renovation 202,000 78,335.13 78,335.13 123,664.87 38.78
Telephony 323,200 429,762.10 53,551.64 483,313.74 160,113.74- 149.54
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 9,630,375.60 306,189.75 9,936,565.35 1,597,087.65 86.15
Ending Balance 728 620.41- 84 135.44- 812 755.85-
R55JCO21 City of Kent 11/f�(R014 11:06:53
Fiscal Year: 14 Period: 9 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 12,891.21 7,614,328.92 20,935.08 99.73
Security Camera Software Upgrd 40,000 40,000.00
Parks Maintenance Renovation 35,000 465.00 26,121.56 26,586.56 8,413.44 75.96
Total Expenditures 8,877,922 7,687,376.14 39,012.77 7,726,388.91 1,151,533.09 87.03
Ending Balance 1 190 545.87- 3901277 1 151 533.10-
R55JCO21 City of Kent 11/f�(R014 11:07:16
Fiscal Year: 14 Period: 9 Water Fund Page - 1
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 193,927- 193,926.30- 193,926.30- .70- 100.00
Intergovernmental 520,271- 520,270.76- 520,270.76- .24- 100.00
Charges for Services 1,764- 3,850.22- 3,850.22- 2,086.22 218.27
Miscellaneous Revenues 771,649- 2,905,536.30- 7,693.23- 2,913,229.53- 2,141,580.89 377.53
Non Revenues 41,261,924- 41,261,923.45- 41,261,923.45- .08- 100.00
Other Financing Sources 2,500,903.04- 2,500,903.04- 2,500,903.04
Operating Transfers In 35,473,790- 32,473,790.47- 865,124.00- 33,338,914.47- 2,134,875.53- 93.98
Total Available Resources 78,223,324- 79,860,200.54- 872,817.23- 80,733,017.77- 2,509,693.60 103.21
Seismic Vulnerability Assess 752,158 742,544.80 742,544.80 9,613.20 98.72
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 48,865.76 261,482.05 673,517.95 27.97
Guiberson Reservoir Repair 3,678,847 179,523.77 399.84 179,923.61 3,498,923.39 4.89
Tacoma Intertie 45,152,355 41,402,272.76 3,660,855.48 45,063,128.24 89,226.40 99.80
Transmission Easements 102,534 5,572.55 5,572.55 96,961.45 5.43
Seismic System Controls 78,783 78,783.00
Corrosion Control 2,740,623 2,740,625.65 2,740,625.65 2.65- 100.00
Pump Station#3 Replacement 2,008,534 108,751.41 108,751.41 1,899,782.59 5.41
Kent Springs Source Upgrade 627,779 319,284.46 319,284.46 308,494.07 50.86
Kent Springs Trans Main Repair 506,528 8,601.49 94.52 8,696.01 497,831.99 1.72
277th Transmission Main 50,000 50,000.00
Misc Water Improvements 5,640,752 5,070,159.02 162,604.06 5,232,763.08 407,988.92 92.77
Additional Water Source Dev 1,470,476 1,056,022.10 1,056,022.10 414,453.90 71.81
Well Head Protection 779,627 179,657.18 480,642.93 660,300.11 119,326.89 84.69
Security Improvement per VA 92,362 17,730.21 7,299.61 25,029.82 67,332.18 27.10
East Hill Pressure Zone 4,703,686 1,493,649.18 438,376.97 1,932,026.15 2,771,659.85 41.07
West Hill Reservoir 50,000 50,000.00
Reservoir Recoding/Scope 200,000 200,000.00
East Hill Well Generator 735,000 625,413.17 7,177.83 632,591.00 102,409.00 86.07
Landsburg Mine 675,016 333,602.16 10,320.09 343,922.25 331,093.75 50.95
Clark Springs HCP 237,722 221,235.25 258.84 221,494.09 16,227.91 93.17
Hydrant Replacement2005 128,304 53,304.12 53,847.68 107,151.80 21,152.20 83.51
Large Meter/Vault Replace 2008 256,886 156,886.05 46,188.41 203,074.46 53,811.54 79.05
BNSF Grade Separation 782,124 777,124.00 777,124.00 5,000.00 99.36
256thlmps(KentKangley-116th) 300,000 58,561.60 188,791.29 247,352.89 52,647.11 82.45
LID 353 224th-228th Corridor 155,901 155,900.56 155,900.56 .44 100.00
East Hill Operations Center 1,467,413 1,467,572.24 1,467,572.24 159.24- 100.01
Lower East Hill Improvements 475,338 475,510.59 475,510.59 172.59- 100.04
Total Expenditures 78,223,324 57,862,120.61 5,105,723.31 62,967,843.92 15,255,480.25 80.50
Ending Balance 21 998 079.93- 423290608 17 765 173.85-
R55JCO21 City of Kent 11/f�(?014 11:07:39
Fiscal Year: 14 Period: 9 Sewerage Fund Page - 1
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Intergovernmental 40,424,037- 18,466,757.84- 1,127,547.64- 19,594,305.48- 20,829,731.52- 48.47
Charges for Services 6,268.96- 159.81- 6,428.77- 6,428.77
Miscellaneous Revenues 727,975- 808,353.25- 51,445.06- 859,798.31- 131,823.31 118.11
Non Revenues 12,262,268- 12,262,267.80- 12,262,267.80- .20- 100.00
Other Financing Sources 1,500,000- 1,500,000.00- 1,500,000.00- 100.00
Operating Transfers In 52,574,544- 46,366,128.71- 274,500.00- 46,640,628.71- 5,933,915.29- 88.71
Total Available Resources 107,488,824- 79,409,776.56- 1,453,652.51- 80,863,429.07- 26,625,394.93- 75.23
NPDES Permit 3,547,335 2,864,869.50 129,704.65 2,994,574.15 552,760.85 84.42
Low Imp Dev, Porous Concrete 120,000 28,413.83 28,413.83 91,586.17 23.68
2013 NPDES Capacity Grant 50,000 2,115.20 2,115.20 47,884.80 4.23
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 7,372.49 758,819.26 23,257.26- 103.16
Meridian Valley Creek 392,681 392,726.44 392,726.44 45.44- 100.01
Hawley Road Levee 2,130,000 1,655,940.07 379,113.20 2,035,053.27 94,946.73 95.54
Citywide Stm Pipe/Culvert Mtc 4,100,000 3,957,226.20 688.81 3,957,915.01 142,084.99 96.53
S. 228th Drainage Bypass 7,450,000 6,318,023.89 523,737.85 6,841,761.74 608,238.26 91.84
Mill Ck/James St. Pump Station 5,631,897 4,392,628.05 128,173.14 4,520,801.19 1,111,095.81 80.27
Upper Mill Creek Dam 3,035,000 399,962.00 87,477.54 487,439.54 2,547,560.46 16.06
GRNRA Pump Station 1,000,000 177,380.87 177,380.87 822,619.13 17.74
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 2,746,326.72 776.06 2,747,102.78 29,037.78- 101.07
Upper Meridian Valley Creek 80,594 80,593.68 80,593.68 .32 100.00
81stAv So Storm Drainage Impr 150,000 129,958.12 129,958.12 20,041.88 86.64
Surface Water Manual 87,955 87,954.67 87,954.67 .33 100.00
Mill Creek@ James-Fld Protect 600,000 469,654.38 1,002.07 470,656.45 129,343.55 78.44
Riverview Park 2,390,000 2,275,831.63 41,071.49 2,316,903.12 73,096.88 96.94
Downey Farmstead 550,000 487,370.70 26,167.33 513,538.03 36,461.97 93.37
Bauer Property 445,541 149,914.94 21,970.51 171,885.45 273,655.55 38.58
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 12,979,729.79 273,943.12 13,253,672.91 875,744.09 93.80
Upper Russell Road Levee Impr. 6,140,349 2,296,510.29 261,352.51 2,557,862.80 3,582,486.20 41.66
Lower Russell Rd Levee-S231st 1,850,000 1,052,953.31 71,516.92 1,124,470.23 725,529.77 60.78
Lowest Russell Rd-Van Dorens 790,000 196,860.12 46,453.07 243,313.19 546,686.81 30.80
Boeing Levee Improvements 4,190,000 3,585,083.51 153,441.94 3,738,525.45 451,474.55 89.22
Briscoe Levee Improvements 12,940,000 1,999,913.82 5,608,528.97 7,608,442.79 5,331,557.21 58.80
Desimone Levee Improvements 6,900,000 596,418.94 435,847.83 1,032,266.77 5,867,733.23 14.96
R55JCO21 City of Kent 11/ff(JO14 11:07:39
Fiscal Year: 14 Period: 9 Sewerage Fund Page - 2
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Green River Sandbag Removal 193,541 777,079.87 3,273.54 780,353.41 586,812.41- 403.20
County Road 8 500,000 12,855.52 39,400.31 52,255.83 447,744.17 10.45
Valley Channel Rehabilitation 500,000 89,104.17 89,104.17 410,895.83 17.82
Misc Drainage 2008 2,056,397 1,672,975.00 12,874.94 1,685,849.94 370,547.06 81.98
Drainage Infractructure Improv 473,379 463,248.62 463,248.62 10,130.38 97.86
Downtown ITS Improvements 158,406 158,406.09 158,406.09 .09- 100.00
BNSF Grade Separation 993,000 434,964.00 434,964.00 558,036.00 43.80
256thlmps(KentKangley-116th) 211,821.35 388,360.92 600,182.27 600,182.27-
224th-228th Corridor 2,004,580 1,516,197.43 23,616.99 1,539,814.42 464,765.58 76.81
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 35,863.98 309,994.51 34,950.51- 112.71
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 9,831.27 6,002,223.68 565,486.32 91.39
256thlmps(KentKangley-116th) 100,000 8,173.08- 30,783.24 22,610.16 77,389.84 22.61
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 107,488,824 68,421,525.05 9,056,265.12 77,477,790.17 30,011,033.83 72.08
Ending Balance 10 988 251.51- 760261261 3 385 638.90-
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LAW DEPARTMENT
� Tom Brubaker, City Attorney
� T Phone: 253-856-5770
WASH INGrox Fax: 253-856-6770
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
Date: November 18, 2014
To: Operations Committee
Subject: Puget Sound Emergency Radio Network Interlocal Agreements -
Recommend
Motion: Move to recommend Council authorize the Mayor sign the
Implementation Period Interlocal Agreement and the Operational Interlocal
Cooperative Agreement for the Puget Sound Emergency Radio Network, subject
to final terms and conditions acceptable to the city attorney.
Summary:
These Interlocal Agreements are among King County and the cities of Auburn, Bellevue,
Federal Way, Issaquah, Kent, Kirkland, Mercer Island, Redmond, Renton, Seattle, and
Tukwila.
The parties, under various interlocal agreements, have been responsible for the
ownership, operation and maintenance of various elements in the current King County
Emergency Radio Communication System, a voice radio system that is nearly twenty
years old and is increasingly unsupported by the supplier of the systems equipment,
software and related repairs.
The parties determined that it is in the public interest that a new public safety radio
system be implemented that will provide public safety agencies and other user groups in
the region with improved coverage and capacity, and uniformly high-quality emergency
radio communications. The new system is referred to as the Puget Sound Emergency
Radio Network System, or PSERN System.
The costs of implementing the PSERN System will be financed by a voter approved
funding measure.
Exhibit: Implementation Period Interlocal Agreement and Interlocal Cooperative
Agreement.
Budget Impact: None
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PUGET SOUND EMERGENCY RADIO NETWORK OPERATOR
INTERLOCAL COOPERATION AGREEMENT
This Interlocal Cooperation Agreement (ILA) is entered into pursuant to the
Interlocal Cooperation Act (Chapter 39.34 RCW) by and among King County and the
cities of Auburn, Bellevue, Federal Way, Issaquah, Kent, Kirkland, Mercer Island,
Redmond, Renton, Seattle, and Tukwila, each a political subdivision or municipal
corporation of the State of Washington (individually, a "Party") and, (collectively, the
"Parties").
RECITALS
A. The Parties, under various interlocal agreements, have been responsible for
the ownership, operation and maintenance of various elements in the current King
County Emergency Radio Communications System (KCERCS), a voice radio system
that is nearly twenty years old and is increasingly unsupported by the supplier of the
system's equipment, software and related repairs.
B. The Parties determined that it is in the public interest that a new public safety
radio system be implemented that will provide public safety agencies and other user
groups in the region with improved coverage and capacity, and uniformly high-quality
emergency radio communications. Said new system is referred to herein as the "Puget
Sound Emergency Radio Network System" or "PSERN System."
C. The costs of implementing the PSERN System will be financed by a voter
approved funding measure.
D. The Parties have negotiated a separate agreement ("Implementation Period
ILA") that designates King County to act as the lead agency for planning, procurement,
financing and implementation of the PSERN System with the oversight of a Joint Board
established pursuant to the Implementation Period ILA.
E. When the Implementation Period ILA has achieved its purpose, the Parties
will create a new non-profit entity, formed under Chapter 24.06 RCW, to assume the
ownership and control of the PSERN System following Full System Acceptance. This
new entity, also referred to in the Implementation Period ILA and herein as the "PSERN
Operator", is to be responsible for the ownership, operations, maintenance,
management and on-going upgrading/replacing of the PSERN System during its useful
life.
F. The purpose of this Agreement is to establish the terms under which the
Parties will form the new non-profit entity and undertake the ownership, operations,
maintenance, management and on-going upgrading/replacing of the PSERN System.
NOW, THEREFORE, in consideration of the mutual promises, benefits and
covenants contained herein and other valuable consideration, the sufficiency of which is
hereby acknowledged, the Parties agree to the above Recitals and the following:
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1.0 RULES OF CONSTRUCTION AND DEFINITIONS
1 .1 Rules of Construction
1 .1 .1 Unless the context requires otherwise, the singular form of a word shall
also mean and include the plural (and vice versa), and the masculine gender
shall also mean and include the feminine and neutral gender (and vice versa).
1 .1 .2 References to statutes or regulations include all current and future
statutory or regulatory provisions consolidating, amending or replacing the
statute or regulation referred to.
1 .1 .3 References to sections, exhibits, attachments or appendices to this
Agreement and references to articles or sections followed by a number shall be
deemed to include all subarticles, subsections, subclauses, subparagraphs and
other divisions bearing the same number as a prefix.
1 .1 .4 The words "including," "includes" and "include" shall be deemed to be
followed by the words "without limitation".
1 .1 .5 The words "shall" or "will" shall be deemed to require mandatory action.
1 .1 .6 Words such as "herein," "hereof' and "hereunder" are not limited to the
specific provision within which such words appear but shall refer to the entire
Agreement taken as a whole.
1 .1 .7 Words such as "person" or "party" shall be deemed to include individuals,
political subdivisions, governmental agencies, associations, firms, companies,
corporations, partnerships, and joint ventures.
1 .1 .8 References to "days" shall mean calendar days unless expressly stated to
be "Business Days." If the due date for a task, payment, or any other requirement
falls on a Saturday, Sunday or holiday observed by the County, the due date
shall be deemed to be the next Business Day.
1 .1 .9 Words not otherwise defined that have well-known technical industry
meanings are used in accordance with such recognized meanings.
1 .1 .10 The headings and captions inserted into this Agreement are for
convenience of reference only and in no way define, limit, or otherwise describe
the scope or intent of this Agreement, or any provision hereof, or in any way
affect the interpretation of this Agreement.
1 .1 .11 This Agreement was negotiated and prepared by the Parties and their
respective attorneys. The Parties acknowledge and agree that the rule of
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construction that an ambiguous contract should be construed against the drafter
shall not be applied in any construction or interpretation of this Agreement.
1 .2 Definitions
Words and terms shall be given their ordinary and usual meanings except that the
following terms are defined for this Agreement as follows:
"Board of Directors" or "Board" means the board formed by the Parties to govern
the PSERN Operator.
"AGREEMENT " means this Interlocal Cooperation Agreement.
"BUDGET" means the budget approved by the Board of Directors to pay for the
anticipated costs of operating and maintaining the PSERN System.
"CONSOLIDATED SERVICE AREA" means those geographic areas of King
County, Pierce County and Snohomish County, Washington, previously served
by the emergency radio networks of King County, the City of Seattle, the
Eastside Public Safety Communications Agency (EPSCA) and the Valley
Communications Agency (ValleyCom), and which areas are to be prospectively
served by the PSERN System. The Consolidated Service Area shall also include
those other geographic areas that are added to the area served by the PSERN
System as expanded in accordance with action of the Board of Directors.
"COUNTY " means King County, Washington.
"EXECUTIVE DIRECTOR " means the individual selected by the Board of
Directors to administer the PSERN Operator on a daily basis.
"FULL SYSTEM ACCEPTANCE " or "FSA" means the determination issued to
the PSERN System Contractor upon satisfactorily completing the final system
development phase milestone pursuant to Contract No.
"KCERS" means the King County Emergency Radio Communication System.
"OPERATIONS PERIOD" means the period that commences with the first full
month after FSA and continuing through the life of the PSERN System.
"PUGET SOUND EMERGENCY RADIO NETWORK OPERATOR " or "PSERN
Operator" means the non-profit corporation created pursuant to this Agreement
and the Implementation Period ILA to be incorporated in Washington State for
the purpose of owning, operating, maintaining, managing and ongoing
upgrading/replacing of the PSERN System during the Operations Period.
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"PUGET SOUND EMERGENCY RADIO NETWORK SYSTEM" or "PSERN
System" means the land mobile radio system constructed under the
Implementation Period ILA. It also means all equipment, software, and other
work deployed to provide public safety communication service(s) or an addition
to an existing infrastructure to provide new or additional public safety
communication service(s). "System" means an infrastructure that is deployed to
provide public safety communication service(s) or an addition to an existing
infrastructure to provide new or additional public safety communication
service(s).
"SERVICE RATE" means the rate or rates charged to User Agencies in
accordance with the Rate Model appended hereto, or as it may be amended by
action of the Board of Directors.
"SERVICES" means voice, data, video, or other services communication
provided to User Agencies.
"USER AGENCY " means an entity that is authorized under a User Agency
Agreement to use the PSERN System.
"USER AGENCY AGREEMENT" means an agreement executed between the
County or the PSERN Operator, as appropriate, and a User Agency establishing
the terms under which a User Agency is allowed to access and use the PSERN
System.
2.0 DURATION OF AGREEMENT
2.1 Effective Date and Conditions
Except as provided herein, this Agreement shall be in effect on the date it is last signed
by an authorized representative of each the Parties, and shall remain in effect until
terminated as provided in Section 7. However, Sections 4, 5, and 6 of this Agreement
shall not be effective until the date the articles of incorporation for the PSERN Operator
are filed with the Washington Secretary of State pursuant to Chapter 24.06 RCW.
3.0 PURPOSE OF THE AGREEMENT
Following completion of the Implementation Period ILA and Full System Acceptance,
the purpose of this Agreement is to provide communication services to public safety
users and any other agencies permitted to be licensed in the 800 MHz Public Safety
Radio Spectrum pursuant to 47 C.F.R. Part 90 that are within the boundaries of the
Consolidated Service Area. To effectuate this purpose, the Parties authorize
establishment of a non-profit entity pursuant to Chapter 24.06 RCW, which entity shall
be known as the PSERN Operator, initially consisting of King County, and the cities of
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Auburn, Bellevue, Federal Way, Issaquah, Kent, Kirkland, Mercer Island, Redmond,
Renton, Seattle and Tukwila.
4.0 BOARD OF DIRECTORS
4.1 Creation of Board of Directors
The affairs of the PSERN Operator shall be governed by a Board of Directors that is
hereby created pursuant to RCW 39.34.030(4) that shall act on behalf of all Parties and
as may be in the best interests of PSERN. The Board of Directors is not a separate
legal or administrative entity within the meaning of RCW 39.34.030(3).
4.2 Composition of the Board of Directors
The Board of Directors shall be composed of four voting members: one member from
King County, one member from the City of Seattle, one member representing the cities
of Bellevue, Issaquah, Kirkland, Mercer Island and Redmond, and one member
representing the cities of Auburn, Federal Way, Kent, Renton and Tukwila. Each such
member shall be the Chief Executive Officer of the political subdivision or municipal
corporation from which the representative comes, or his/her designee. The Board of
Directors Chair shall be elected from among its members. The Board of Directors shall
also elect a Vice Chair from among its members to serve in the absence of the Chair.
Each of the Parties shall provide written notice of their initial Board of Directors member
to the Chair of the Joint Board established under the Implementation Period ILA.
Thereafter, notice of a change to a Party's Board of Directors member shall be effective
upon delivery of written notice by the Party to the Chair of the Board of Directors.
4.2.1 The Board of Directors shall also include two nonvoting members to
comment and participate in discussion but who are not entitled to vote on any
matter and who are selected by the voting members: one member from the law
enforcement public safety profession and one member from the fire or
emergency medical services public safety profession. Each such member shall
be the Chief or his/her designee. These members shall not be employees of one
of the Parties.
4.3 Quorum and Meeting Procedures
4.3.1 A quorum for a meeting of the Board of Directors shall be a majority of the
Board members who have voting authority. Action by the Board of Directors shall
require the affirmative vote of at least three Board members.
4.3.2 Any Board of Directors member who has voting authority may request that
a vote on a measure be deferred until the next meeting. The measure shall then
be deferred for one meeting unless the other three members find either that there
is an emergency requiring that the vote be taken at the originally scheduled
meeting or that a delay would likely result in harm to the public, Users, or the
PSERN Operator. A vote on the same measure shall not be deferred a second
time without the concurrence of the majority of the Board of Directors.
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4.2.2 The Board of Directors shall establish by-laws and procedures for its
operations and meetings including the establishing of a regular meeting schedule
and location and providing for the scheduling of special and emergency
meetings.
4.2.3 The Board of Directors shall take actions by vote and each voting Board
member shall be entitled to one vote. All votes shall have equal weight in the
decision-making process.
4.2.4 Board members must be present at a meeting to vote and may not vote by
proxy, provided that if approved by the Board, a member may participate in
Board meetings and may vote on Board issues via telephone or other electronic
voice communication.
4.2.5 Monthly meetings of the Board of Directors shall be scheduled provided
that there shall be a minimum of two (2) meetings held each year. Other
meetings may be held upon request of the Chair or any two members.
4.2.6 The Board of Directors shall comply with applicable requirements of the
Washington State Open Public Meetings Act (Chapter 42.30 RCW).
4.2.7 A designee attending Board of Directors meetings on behalf of a regular
member of the Board shall be entitled to exercise all rights of the member to
participate in such meetings, including participating in discussion, making
motions, and voting on matters coming before the Board.
4.3 Board of Directors Actions
4.3.1 The Board of Directors shall oversee the operation and maintenance of the
PSERN Operator. In furtherance of that oversight, the Parties confer upon the
Board of Directors the broadest power and authority provided to King County and
each member city consistent with the Washington Constitution to achieve the
purpose of this Agreement. Any specific enumeration of municipal power
contained in this Agreement or in any other applicable general law shall not be
construed in any way to limit the general description of power contained in this
Agreement, and any specifically enumerated powers shall be construed as in
addition and supplementary to the powers conferred in general terms through
this Agreement. All grants of municipal power to the municipalities electing to
exercise authority under the provisions of this Agreement, whether the grant is in
specific terms or in general terms, shall be liberally construed in favor of the grant
of powers given by the municipalities that are Parties to this Agreement. By way
of example, some of those powers include:
a. Amend this Agreement, subject to Section 11 .10;
zoo
b. Establish committees and advisory groups to perform activities related
to the PSERN System;
c. Adopt and amend budgets and approve expenditures.
d. Adopt and amend policies and bylaws for the administration and
regulation of the PSERN Operator;
e. Approve contracts within the parameters of the established
purchasing and contracting policies;
f. Direct and supervise the activities of the Operating Board and the
Executive Director;
g. Hire, set the compensation for, and terminate the employment of the
Executive Director. The Board shall evaluate the Executive Director's
performance and give the Executive Director a written evaluation of his or
her performance at least annually;
h. Establish a fund or special fund or funds as authorized by RCW
39.34.030;
i. Establish Services Rates and terms of use for User Agencies;
j. Conduct regular and special meetings;
k. Approve PSERN operation and maintenance standards;
I. Determine the services the PSERN Operator shall offer and the terms
under which they will be offered;
m. Approve agreements with third parties;
n. Incur debt in the name of the PSERN Operator to make purchases or
contracts for services to implement the purposes of this Agreement;
o. Purchase, take, receive, lease, take by gift, or otherwise acquire, own,
hold, improve, use and otherwise deal in and with real or personal
property, or any interest therein, in the name of the PSERN Operator;
p. Sell, convey, mortgage, pledge, lease, exchange, transfer, and
otherwise dispose of all of its property and assets;
q. Sue and be sued, complain and defend, in all court of competent
jurisdiction;
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r. Hold licenses for radio frequencies;
s. Recommend action to the legislative bodies of the Parties and User
Agencies;
t. Delegate the Board of Directors' authority under this Agreement
subject to such limitations and conditions as the Board of Directors may
establish.
u. Enter into agreements with other agencies to accomplish tasks for the
PSERN Operator such as agreements regarding procurement, employee
benefits, and property leasing;
v. Exercise any powers necessary to further the goals and purposes of
this Agreement that are consistent with the powers of the Parties; and
w. Add parties to this Agreement and concurrently amend the
membership and voting structure of the Board of Directors.
6.0 OPERATING BOARD
Creation of Operating Board
An Operating Board of radio users will be created by the Board of Directors for the
purposes of providing advice and other duties as deemed appropriate by the Board of
Directors.
6.0 EXECUTIVE DIRECTOR
The Executive Director shall report to the Board of Directors and shall advise it from
time to time on matters related to the operation and functions of the PSERN System
and the PSERN Operator, including proposed budgets, financial and liability issues, and
other appropriate matters related to the PSERN System and the PSERN Operator. The
Director may also request assistance from the Operating Board to address tasks calling
for technical and user-related expertise.
6.1 Executive Director Duties
6.1 .1 The Executive Director shall:
a. Schedule and manage the PSERN Operator's day-to-day activities in
consistent with the policies, procedures, and standards adopted by the
Board of Directors;
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b. Hire, evaluate at least annually, and terminate staff in compliance with
the PSERN Operator's budget;
c. Propose and administer Annual Budgets including its contingency;
d. Approve expenditures and sign contracts in amounts up to $100,000
that are included in the budget without additional approval of the Board
of Directors;
e. Track the performance of PSERN systems and services;
f. Provide support to the Board of Directors;
g. Recommend policies, procedures, and standards, including changes to
these policies, procedures, and standards;
h. Provide written monthly reports to the Board of Directors describing the
PSERN Operator's budget status, system performance against targets,
partial or full system outages, purchases equal to or greater than
$10,000, and usage statistics;
i. Maintain and manage records in accordance with the state Public
Records Act (Ch. 42.56 RCW) and other applicable state and federal
laws and regulations; and
j. Perform other duties as assigned.
6.2 Qualifications and Status of the Executive Director
The Executive Director shall have experience in the technical, financial and
administrative fields of public safety radio and his or her appointment shall be on the
basis of merit only. The Executive Director is an "at will" position that may not be
modified by any PSERN Agency policy, rule, or regulation regarding discipline or
termination of PSERN Agency employees, and accordingly, the Executive Director may
be terminated from his or her position upon majority vote of the Board of Directors.
7.0 WITHDRAWAL AND REMOVAL
7.1 Withdrawal of a Party.
6.1 .1 In the event that a Party desires to withdraw from this Agreement, it shall
give written notice to the Board before January 1 st of the year prior to the year
the withdrawal will be effective. The Party's withdrawal shall become effective on
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the last day of the year following delivery and service of appropriate notice to all
other Parties.
6.1 .2 A Party that withdraws shall remain responsible for any obligations that
arose prior to the effective date of the withdrawal and for any that are specified
under Section as surviving a withdrawal. A withdrawing Party shall
be solely liable for any actual costs to the other Parties arising out of or resulting
from the withdrawal. Any such costs or other amounts owed under this
Agreement by a withdrawing Party shall be paid prior to the effective date of the
withdrawal or, if such amounts are not then established, then within thirty (30)
days after the amount is established.
6.1 .3 If Party withdraws from this Agreement, the withdrawing Party will forfeit
any and all rights it may have to PSERN System real or personal property, or any
rights to participate in the PSERN Operator, unless otherwise provided by the
Board of Directors.
7.2 Removal of a Party.
The Board of Directors may, for cause, remove a Party from this Agreement and
terminate the Party's rights to participate in PSERN. Cause may include, but is not
limited to, failure to act in good faith in participating in the Board of Directors and willful,
arbitrary failure to approve and appropriate funds necessary to pay the Party's share of
the costs under this Agreement.
8.0 DISSOLUTION AND TERMINATION
Three (3) or more Parties may, at any one time, by written notice provided to all Parties,
call for a complete dissolution of the PSERN Operator and termination of this
Agreement. Upon an affirmative majority vote by the Board of Directors and an
affirmative majority vote of the legislative bodies of each of the Parties for such
dissolution and termination, the Board of Directors shall establish a task force to
determine how the PSERN System assets, liabilities and properties will be divided upon
dissolution. Final approval of the disposition of the PSERN System assets shall require
an affirmative majority vote by the Board of Directors. Upon an affirmative majority vote
by the Board of Directors and upon an affirmative majority vote of the legislative bodies
of each of the Parties, the PSERN Operator shall be directed to wind up business, and
a date will be set for final termination, which shall be at least one (1) year from the date
of the vote to dissolve and terminate this Agreement. Upon the final termination date,
this Agreement shall be fully terminated.
9.0 LEGAL RELATIONS
9.1 Employees and No Third Party Beneficiaries
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9.1 .2 Nothing in this Agreement shall make any employee of one Party an
employee of another party for any purpose, including, but not limited to, for
withholding of taxes, payment of benefits, worker's compensation pursuant to
Title 51 RCW, or any other rights or privileges accorded by virtue of their
employment. No Party assumes any responsibility for the payment of any
compensation, fees, wages, benefits or taxes to or on behalf of any other Party's
employees. No employees or agents of one Party shall be deemed, or represent
themselves to be, employees of another Party.
9.1 .3 It is understood and agreed that this Agreement is solely for the benefit of
the Parties and gives no right to any other person or entity.
9.2 Indemnification.
Each Party to this Agreement shall protect, defend, indemnify, and save harmless the
other Parties and their respective officials and employees, from any and all Claims,
arising out of, or in any way resulting from, the indemnifying Party's negligent acts or
omissions arising out of this Agreement. No Party will be required to indemnify, defend,
or save harmless the other Party if the claim, suit, or action for injuries, death, or
damages is caused by the sole negligence of another Party. Where such claims, suits,
or actions result from concurrent negligence of two or more Parties, the indemnity
provisions provided herein shall be valid and enforceable only to the extent of each
Party's own negligence. Each of the Parties agrees that its obligations under this
subparagraph extend to any claim, demand, and/or cause of action brought by, or on
behalf of, any of its employees or agents. For this purpose, each of the Parties, by
mutual negotiation, hereby waives, with respect to each of the other Parties only, any
immunity that would otherwise be available against such claims under the Industrial
Insurance provisions of Title 51 RCW. Any loss or liability resulting from the negligent
acts, errors, or omissions of the Board of Directors, Operating Board, Executive Director
and/or staff, while acting within the scope of their authority under this Agreement, shall
be borne by the PSERN Operator exclusively. The provisions of this Section shall
survive the termination, expiration or withdrawal from of this Agreement.
10.0 PUBLIC RECORDS
10.1 Records Keeping Responsibilities.
10.1 .1 The Executive Director shall keep records related to the PSERN System
and PSERN Operator as required by state law and in accordance with the
policies, procedures and retention schedules as may be established by the
Administrative Board.
10.1 .2 Each Party shall keep records related to the PSERN System and PSERN
Operator as required by state law and in accordance with such the policies,
procedures and retention schedules as may be established by the Party, and
each Party shall be responsible for responding to public disclosure requests
205
addressed to it in accordance with the Washington Public Records Act, Chapter
42.56 RCW, and such procedures as may be established by the Party.
10.1 .3 The Executive Director shall be responsible for responding to public
disclosure requests addressed to the PSERN Operator in accordance with the
Washington Public Records Act, Chapter 42.56 RCW, and such procedures as
may be established by the Administration Board.
10.1 .4 If a Party or the PSERN Operator or the Executive Director receives a
public records request for records related to the PSERN System or the PSERN
Operator, the recipient of that request shall promptly notify the other parties to
this Agreement, Chair of the Administration Board and the Executive Director.
10.1 .5 Absent agreement by the Parties or other arrangements, the recipient of
that request shall remain responsible for responding to the requester. In the
event a request for records is addressed to the PSERN Operator, the Executive
Director or the Board of Directors but specifies records of a single Party, such
Party shall assume responsibility for responding to the request. In the event a
request for records is addressed to the Board of Directors but does not specify
records of a single Party, PSERN shall assume responsibility for coordinating the
Parties' response to the request.
11.0 GENERAL
11 .1 Filing of Agreement
Pursuant to RCW 39.34.040, prior to its entry into force, this Agreement shall be filed
with the King County Recorder's Office or, alternatively, listed by subject on a Party's
web site or other electronically retrievable public source.
11 .2 Time of the Essence
The Parties recognize that time is of the essence in the performance of the provisions of
this Agreement.
11 .3 Specific Performance
In the event a Party fails to perform an obligation under this Agreement, the other
Parties or any one of them shall have the right to bring an action for specific
performance, damages and any other remedies available under this Agreement, at law
or in equity.
11 .4 No Waiver
No term or provision of this Agreement shall be deemed waived and no breach excused
unless such waiver or consent shall be in writing and signed by the Party or Parties
206
claimed to have waived or consented. Waiver of any default of this Agreement shall not
be deemed a waiver of any subsequent default. Waiver of breach of any provision of
this Agreement shall not be deemed to be a waiver of any other or subsequent breach.
Waiver of such default and waiver of such breach shall not be construed to be a
modification of the terms of this Agreement unless stated to be such through written
approval of all Parties.
11 .5 Parties Not Relieved of Statutory Obligation
Pursuant to RCW 39.34.030(5), this Agreement shall not relieve any Party of any
obligation or responsibility imposed upon it by law except that to the extent of actual and
timely performance thereof by the Board of Directors, the performance may be offered
in satisfaction of the obligation or responsibility.
11 .6 Nondiscrimination
The Parties shall comply with the nondiscrimination requirements of applicable federal,
state and local statutes and regulations.
11 .7 No Assignment
No Party shall transfer or assign a portion or all of its responsibilities or rights under this
Agreement, except with the prior authorization of the Administration Board.
11 .8 Dispute Resolution
If one or more Parties believe another Party has failed to comply with the terms of this
Agreement, the affected Parties shall attempt to resolve the matter informally. If the
Parties are unable to resolve the matter informally, any Party may submit the matter to
mediation. In any event, if the matter is not resolved, then any Party shall be entitled to
pursue any legal remedy available.
11 .9 Entire Agreement
The Parties agree that this Agreement, including any attached exhibits, constitutes a
single, integrated, written contract expressing the entire understanding and agreement
between the Parties. No other agreement, written or oral, expressed or implied, exists
between the Parties with respect to the subject matter of this Agreement, and the
Parties declare and represent that no promise, inducement, or other agreement not
expressly contained in this Agreement has been made conferring any benefit upon
them.
11 .10 Amendment Only In Writing
This Agreement may be amended by an affirmative majority vote the Board of Directors
and unanimity of the Parties.
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11 .11 Notices
11 .11 .1 Any notice under this Agreement shall be in writing and shall be
addressed to the Parties' as listed below. Any notice may be given by certified
mail, overnight delivery, or personal delivery. Notice is deemed given when
delivered. Email, acknowledgement requested, may be used for notice that does
not allege a breach or dispute under this Agreement. Email notice is deemed
given when the recipient acknowledges receipt.
11 .11 .2 The names and contact information set forth in this Agreement shall
apply until amended in writing by a Party providing new contact information to
each other Party and the date the amendment is effective.
11 .12 Conflicts
In the event that any conflict exists between this Agreement and any exhibits hereto, the
Agreement shall control.
11 .13 Choice of Law; Venue
This Agreement and any rights, remedies, and/or obligations provided for in this
Agreement shall be governed, construed, and enforced in accordance with the
substantive and procedural laws of the State of Washington. The Parties agree that the
Superior Court of King County, Washington shall have exclusive jurisdiction and venue
over any legal action arising under this Agreement.
11 .14 Severability
The provisions of this Agreement are severable. If any portion, provision, or part of this
Agreement is held, determined, or adjudicated by a court of competent jurisdiction to be
invalid, unenforceable, or void for any reason whatsoever, each such portion, provision,
or part shall be severed from the remaining portions, provisions, or parts of this
Agreement and the remaining provisions shall remain in full force and effect.
11 .15 Survival Provisions
The following provisions shall survive and remain applicable to each of the Parties
notwithstanding any termination or expiration of this Agreement and notwithstanding a
Party's withdrawal or removal from this Agreement.
Section 8 Legal Relations
Section 10 Public Records
Section 11 .13 Choice of Law; Venue
11 .16 Counterparts
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This Agreement shall be executed in counterparts, any one of which shall be deemed to
be an original, and all of which together shall constitute one and the same instrument.
11 .17 Execution and Effective Date.
This Agreement shall be executed on behalf of each Party by its duly authorized
representative, pursuant to an appropriate motion, resolution, or ordinance of such
Party.
IN WITNESS WHEREOF, authorized representatives of the Parties have signed their
names and indicated the date of signing in the spaces provided below.
KING COUNTY CITY OF AUBURN
Name Name
Title Title
Date Date
Attest: Attest:
Clerk City Clerk
Approved as to Form: Approved as to Form:
Deputy Prosecuting Attorney City Attorney
CITY OF BELLEVUE CITY OF FEDERAL WAY
Name Name
Title Title
Date Date
Attest: Attest:
City Clerk City Clerk
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Approved as to Form: Approved as to Form:
City Attorney City Attorney
CITY OF ISSAQUAH CITY OF KENT
Name Name
Title Title
Date Date
Attest: Attest:
City Clerk City Clerk
Approved as to Form: Approved as to Form:
City Attorney City Attorney
CITY OF KIRKLAND CITY OF MERCER ISLAND
Name Name
Title Title
Date Date
Attest: Attest:
City Clerk City Clerk
Approved as to Form: Approved as to Form:
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City Attorney City Attorney
CITY OF ISSAQUAH CITY OF KENT
Name Name
Title Title
Date Date
Attest: Attest:
City Clerk City Clerk
Approved as to Form: Approved as to Form:
City Attorney City Attorney
CITY OF KIRKLAND CITY OF MERCER ISLAND
Name Name
Title Title
Date Date
Attest: Attest:
City Clerk City Clerk
Approved as to Form: Approved as to Form:
211
City Attorney City Attorney
CITY OF REDMOND CITY OF RENTON
Name Name
Title Title
Date Date
Attest: Attest:
City Clerk City Clerk
Approved as to Form: Approved as to Form:
City Attorney City Attorney
CITY OF SEATTLE CITY OF TUKWILA
Name Name
Title Title
Date Date
Attest: Attest:
City Clerk City Clerk
Approved as to Form: Approved as to Form:
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PUGET SOUND EMERGENCY RADIO NETWORK
IMPLEMENTATION PERIOD
INTERLOCAL COOPERATION AGREEMENT
213
City Attorney City Attorney
P:ACivilAFilesVOpen FilesV0247-V alleyComGmeml\20141018 DRAFT PSERN Agmcy Creation ILA-BRUBAKER EDITS.docx
214
TABLE OF CONTENTS
1.0 Rules of Construction and Definitions...............................................................4
2.0 Duration of Agreement......................................................................................7
3.0 The Parties' Responsibilities.............................................................................7
4.0 Joint Board .......................................................................................................8
5.0 PSERN System Implementation .....................................................................12
6.0 Dispatch Center Equipment Implementation...................................................15
7.0 Subscriber Radio Equipment Implementation ................................................. 16
8.0 PSERN Project Budget for Implementation Period..........................................18
9.0 Transfer of System for Operations Period.......................................................20
10.0 Operations and Maintenance Pending Transfer..............................................20
11.0 Intellectual Property, Confidential Information and Records............................21
12.0 Force Majeure ................................................................................................22
13.0 Termination of Agreement; Addition, Withdrawal and Removal of a Party ......22
14.0 Legal Relations...............................................................................................23
15.0 General...........................................................................................................25
EXHIBITS
Ex. 1 Contracting Plan
Ex. 2 List of Party Owned/Controlled Sites
Ex. 3 List of Frequencies
Ex. 4 Cost Allocation Model
Ex. 5 List of User Agencies Eligible for Radio Exchanges
Ex. 6 Contact Information
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PUGET SOUND EMERGENCY RADIO NETWORK
IMPLEMENTATION PERIOD
INTERLOCAL COOPERATION AGREEMENT
This Interlocal Cooperation Agreement ("Agreement") is entered into pursuant to the
Interlocal Cooperation Act (Chapter 39.34 RCW) by and among King County ("County")
and the Cities of Auburn, Bellevue, Federal Way, Issaquah, Kent, Kirkland, Mercer
Island, Redmond, Renton, Seattle and Tukwila, each a political subdivision of the State
of Washington (individually, a "Party," and collectively, the "Parties").
RECITALS
A. The Parties, under various interlocal agreements, are responsible for the ownership,
operations and maintenance of various elements in the current King County Emergency
Radio Communications System (KCERCS), a voice radio system that is nearly twenty
years old and is increasingly unsupported by the supplier of the system's equipment,
software and repairs.
B. The Parties have determined that it is in the public interest that a new public safety
radio system be implemented that will provide public safety agencies and other user
groups in the region with improved coverage and capacity, and uniformly high-quality
emergency radio communications at a cost-effective price. Said new system is referred
to herein as the "Puget Sound Emergency Radio Network System" or "PSERN System."
C. The Parties seek to finance the costs of implementing the PSERN System by a
funding measure to be placed on the ballot by the King County Council for consideration
by the qualified electorate in King County.
D. The Parties desire that the County act as the lead agency for planning, procurement,
financing and implementation of the PSERN System and that a new non-profit entity will
be formed to assume the ownership and control of the PSERN System following Full
System Acceptance.
E. The purpose of this Agreement is to establish the terms under which the Parties will
undertake the planning, financing, procurement, site acquisition and development,
equipment installation, and other activities necessary to implement the PSERN System.
F. Concurrent with this Agreement, the Parties have entered into a second interlocal
cooperation agreement, referred to herein as the "PSERN Operations ILA," to establish
the terms under which the Parties will create a new entity, referred to herein as the
"PSERN Operator", to be responsible for the ownership, operations, maintenance, and
on-going upgrading/replacing of the PSERN System during its anticipated useful life.
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TERMS AND CONDITIONS OF AGREEMENT
NOW, THEREFORE, in consideration of the mutual promises, benefits and covenants
contained herein and other valuable consideration, the sufficiency of which is hereby
acknowledged, the Parties agree to the above Recitals and the following terms and
conditions.
1.0 RULES OF CONSTRUCTION AND DEFINITIONS
1.1 Rules of Construction
1.1.1 Unless the context requires otherwise, the singular form of a word shall
also mean and include the plural (and vice versa), and the masculine gender
shall also mean and include the feminine and neutral gender (and vice versa).
1.1.2 References to statutes or regulations include all statutory or regulatory
provisions consolidating, amending or replacing the statute or regulation
referred to.
1.1.3 References to sections, exhibits, attachments or appendices are to this
Agreement and references to articles or sections followed by a number shall be
deemed to include all subarticles, subsections, subclauses, subparagraphs and
other divisions bearing the same number as a prefix.
1.1.4 The words "including," "includes" and "include" shall be deemed to be
followed by the words "without limitation".
1.1.5 The words "shall' or "will' shall be deemed to require mandatory action.
1.1.6 Words such as "herein," "hereof' and "hereunder" are not limited to the
specific provision within which such words appear but shall refer to the entire
Agreement taken as a whole.
1.1.7 Words such as "person" or "party" shall be deemed to include individuals,
political subdivisions, governmental agencies, associations, firms, companies,
corporations, partnerships, and joint ventures.
1.1.8 References to "days" shall mean calendar days unless expressly stated to
be 'Business Days." If the due date for a task, payment, or any other requirement
falls on a Saturday, Sunday or holiday observed by the County, the due date
shall be deemed to be the next Business Day.
1.1.9 Words not otherwise defined that have well-known technical industry
meanings are used in accordance with such recognized meanings.
1.1.10 The headings and captions inserted into this Agreement are for
convenience of reference only and in no way define, limit, or otherwise describe
the scope or intent of this Agreement, or any provision hereof, or in any way
affect the interpretation of this Agreement.
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1.1.11 This Agreement was negotiated and prepared by the Parties and their
respective attorneys. The Parties acknowledge and agree that the rule of
construction that an ambiguous contract should be construed against the drafter
shall not be applied in any construction or interpretation of this Agreement.
1.2 Definitions
Words and terms shall be given their ordinary and usual meanings except that the
following terms are defined for this Agreement as follows:
1.2.1 Agreement means this Puget Sound Emergency Radio Network
Implementation Period Interlocal Cooperation Agreement.
1.2.2 Alternate means a person appointed to serve in the absence of a Joint
Board Representative.
1.2.3 Appointing Party(ies) means the City of Seattle, the EPSCA Cities, the
ValleyCom Cities and King County.
1.2.4 Confidential Information means any information in written, graphic, verbal
or machine-recognizable form that: (a) is related to PSERN; (b) is provided to a
Party by another Party, the PSERN Contractor or another person or entity; and
(c) is marked or identified as "confidential', "proprietary," "trade secret' or similar
designation.
1.2.5 Cost Allocation Model means the method used for determining the user
rates applicable to Dispatch Centers and User Agencies for fees they will pay to
either the County or the PSERN Operator during the Operations Period.
1.2.6 County means King County, Washington.
1.2.7 Dispatch Center means a facility or an entity that uses PSERN to dispatch
users of Subscriber Radios.
1.2.8 EPSCA means the Eastside Public Safety Communications Agency.
1.2.9 EPSCA Cities means the Cities of Bellevue, Issaquah, Kirkland, Mercer
Island and Redmond, Washington.
1.2.10 Full System Acceptance (FSA) means the determination issued to the
PSERN Contractor upon satisfactorily completing the final system development
phase milestone.
1.2.11 Implementation Period means that period of time from the effective date
of this Agreement through and until the beginning of the first full month after
issuance of FSA.
1.2.12 Joint Board means the board formed by the Parties under this
Agreement.
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1.2.13 KCERCS means the existing King County Emergency Radio
Communication System.
1.2.14 NAC means a notice of apparent completion issued under the contract
with the PSERN Contractor.
1.2.15 Operations Budget means the budget funded by fees from Dispatch
Centers and User Agencies to pay for the costs of operating, maintaining and
upgrading PSERN after FSA.
1.2.16 Operations Period means the period that commences with the first full
month after FSA.
1.2.17 Party means a signatory to this Agreement and excludes a signatory that
withdraws from this Agreement.
1.2.18 Project (or PSERN Project) means all authorized activities relating to the
planning, analysis, design, development, acquisition, site development,
installation, testing, training, and operation of the PSERN System until FSA,
starting-up a new PSERN Operator, transferring the PSERN System to same
and any decommissioning, contract close-out and other project completion
activities.
1.2.19 Project Budget means the budget approved by the Joint Board to spend
the funds the County Council has appropriated to carry out PSERN Project
activities. 1.2.20 Project Fund means the funds held by the County to fund the
Project Budget including proceeds from the County-wide levy and proceeds from
any bond or debt instruments.
1.2.21 Project Director means the County employee assigned to lead Project
activities.
1.2.22 PSERN means the Puget Sound Emergency Radio Network.
1.2.23 PSERN Contractor means the prime contractor under County Contract
# (or the County Contract) that is responsible, among other things, for
supplying the PSERN System's equipment and software.
1.2.24 PSERN Operations Period ILA (or Operations Period ILA) means the
interlocal cooperation agreement entered into by the Parties concurrent with this
Agreement to establish the terms under which the Parties will create a new
PSERN Operator to own, operate, maintain, manage and upgrade/replace the
PSERN System during the Operations Period.
1.2.25 PSERN Operator means the new entity formed pursuant to the PSERN
Operations Period ILA.
1.2.26 PSERN Project (see "Project").
1.2.27 Representative means a person appointed by an Appointing Party(ies) to
serve on the Joint Board.
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1.2.28 Subscriber Radio means an end user radio and includes a mobile
(vehicular) and portable (handheld) radio which has been authorized and
programmed to operate on the System.
1.2.29 System means all the elements constituting the PSERN System,
excluding Subscriber Radios unless the context indicates inclusion.
1.2.30 User Agency means an entity that uses the PSERN System for its
employees' radio communications.
1.2.31 User Agency Agreement means an agreement executed between the
County or the PSERN Operator, as appropriate, and a User Agency establishing
the terms under which a User Agency is allowed to access and use the System.
1.2.32 ValleyCom means the Valley Communications Center.
1.2.33 ValleyCom Cities means the Cities of Auburn, Federal Way, Kent,
Renton, and Tukwila, Washington.
2.0 DURATION OF AGREEMENT
2.1 This Agreement shall take effect on the date when last signed by an authorized
representative of each Party.
2.2 Unless extended by written amendment as provided in Section 15.10 or
terminated earlier as provided in Section 13, this Agreement shall expire upon the
issuance of FSA and the County's written notice to the other Parties that all Project
activities have been completed.
2.3 Notwithstanding Section 2.1 and 2.2 above, if the Project is not funded by a voter
approved measure prior to January 1, 2018, this Agreement shall terminate on January
1, 2018 unless extended by agreement of the Parties.
3.0 THE PARTIES' RESPONSIBILITIES
3.1 Appointing Representatives to Joint Board
The Parties, or groups of Parties, shall appoint Representatives to the Joint Board as
provided under Section 4.
3.2 Use of Land and Improvements
To the extent provided in Section 5.3, each Party agrees to make land and
improvements available for PSERN System use.
3.3 Use of Licensed Spectrum
To the extent provided in Section 5.4, each Party agrees to make licensed spectrum
under its direct or indirect control available for PSERN System use.
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3.4 Cooperation on PSERN System Activities
Each Party understands and agrees that it is essential to public safety, within its
jurisdiction and throughout King County, that the PSERN System be implemented
without delay. In support of that objective, each Party agrees to cooperate in good faith
with each other in all activities related to the PSERN System's implementation, operation
and maintenance, which cooperation shall include: promptly responding to requests for
information among the Parties; exercising best efforts to expedite the processing and
execution of any requested reviews, inspections, approvals, permits, leases and
agreements; and timely performing any construction, installation, testing and
maintenance activities related to the PSERN System.
3.5 Other Responsibilities
The Parties shall be responsible for such other activities and obligations as are specified
herein or arise from a Joint Board action.
4.0 JOINT BOARD
4.1 Creation of Joint Board
By executing this Agreement, the Parties hereby create a Joint Board pursuant to RCW
39.34.030(4). The Joint Board is not a separate legal or administrative entity within the
meaning of RCW 39.34.030(3). The Joint Board shall oversee the activities of the
Parties in connection with the PSERN System as provided in this Agreement. The Joint
Board shall act on behalf of all Parties and as may be in the best interests of the PSERN
Project. The Joint Board is not authorized to enter into contracts, own assets, or hire
employees.
4.2 Joint Board Representatives
4.2.1 The Joint Board shall consist of four (4) voting Representatives appointed
as follows by the Parties, or groups of Parties:
a. City of Seattle: one (1) Representative and one (1) Alternate.
b. Cities of Bellevue, Issaquah, Kirkland, Mercer Island and Redmond
collectively: one (1) Representative and one (1) Alternate.
c. Cities of Auburn, Federal Way, Kent, Renton and Tukwila collectively:
one (1) Representative and one (1) Alternate.
d. King County: one (1) Representative and one (1) Alternate.
4.2.2 The non-voting Chair of the Joint Board shall be the Deputy County
Executive or his/her designee. The Chair or designee shall conduct the Joint
Board's meetings and supervise the administrative activities related to meetings
including scheduling, preparing the agendas, providing reports and other
information materials to the Representatives and creating records of Joint Board
actions.
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4.2.3 The Joint Board may also appoint a chief of a police agency and a chief of
a fire agency to serve as non-voting participants on the Joint Board, provided
they are from agencies within King County.
4.2.4 The County Executive, the Mayor of the City of Seattle, the Mayors of the
EPSCA Cities, and the Mayors of the ValleyCom Cities shall each provide to the
Joint Board's Chair a written notice identifying the names of a primary
Representative and an alternative Representative (Alternate) who are authorized
to speak, vote and otherwise act on behalf of their respective Appointing Party or
group of Parties. Such notices shall include the name(s), contact information and
effective date(s) of the appointments.
4.2.5 An Alternate may only speak and vote on behalf of his/her Appointing
Party(ies) if: (a) the Chair has received written notice of the Alternate's
appointment; and (b) the primary Representative is absent from the meeting.
References in this Agreement to a "Representative" shall include an Alternate
who has been appointed in accordance with this Agreement and is acting in the
absence of the primary Representative.
4.2.6 The Appointing Party or group of Parties shall promptly replace any
vacancy in its positions of Representative and Alternate and may, at anytime,
replace its Representative or Alternate by giving the Chair of the Joint Board
written notice of the change including: the name(s), contact information and
effective date(s) of the replacement(s).
4.2.7 Each Representative and each Alternate shall be an employee of his/her
Appointing Party(ies), ValleyCom or EPSCA. No Representative or Alternate
shall be deemed to be an employee of, or entitled to compensation from, any
Party other than his/her Appointing Party.
4.3 Quorum and Meeting Procedures
4.3.1 A quorum for a meeting of the Joint Board shall be all four (4) voting
Representatives and the Chair or his/her designee.
4.3.2 The Joint Board shall establish procedures for its operations and meetings,
including the establishing of a regular monthly meeting schedule and location
and providing for the scheduling of special and emergency meetings. To the
extent allowed by Washington law, the Joint Board may establish procedures for
conducting meetings by telephonic or other electronic means provided that all
Representatives and members of the public are able to hear each other during
the meeting. If such procedures are established by the Joint Board, any
Representative participating in a meeting by such means is deemed to be
present at the meeting for all purposes including establishing a quorum.
4.3.3 The Joint Board shall take action by the unanimous vote of all four (4)
voting Representatives.
4.3.4 Representatives must be present at a meeting to vote and may not vote by
proxy.
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4.3.5 The voting Representatives may select an acting Chair to serve in the
absence of the Chair or his/her designee.
4.3.6 The Joint Board shall comply with applicable requirements of the
Washington State Open Public Meetings Act (Chapter 42.30 RCW).
4.4 Joint Board Actions
4.4.1 The Joint Board shall oversee the implementation, operation and
maintenance of the PSERN System to the extent provided in this Agreement. In
furtherance of that oversight, the Joint Board is specifically authorized to take the
following actions:
a. Amend this Agreement including any exhibits;
b. Establish committees and advisory groups, including an advisory
operations board of emergency radio users, to perform activities related
to the PSERN Project or to provide reports or recommendations to the
Joint Board related to the PSERN Project;
c. Adopt and amend policies, business rules, procedures, standards and
guidelines related to the PSERN System including System access and
use, security, and System and Subscriber Radio maintenance, upgrading
and security;
d. Approve the Project Budget subject to County Council appropriation;
e. Approve contracts related to the Implementation Period;
f. Approve those leases related to the PSERN System for which the
monthly rent exceeds the per site monthly rent authorized in the Project
Budget;
g. Approve changes to PSERN System-related contracts if the cost of the
change exceeds the authority granted to the Project Director under the
Contracting Plan attached hereto and made a part hereof as Exhibit 1;
h. Approve the PSERN System design and any changes to same
affecting System performance;
i. Approve the issuance by the County to the PSERN Contractor of
Notice of Apparent Completion (NAC) of the following milestones:
(i) Milestone 3H: System Optimization and RF Coverage
Testing
(ii) Milestone 3J Operational and Functional System Test
(iii) Milestone 3K Pilot Test with 100 Users
(iv) Milestone 5C Full System Acceptance
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j. Approve a transition plan that defines the tasks, responsibilities and
schedule for transitioning from the KCERCS to the PSERN System
including moving Dispatch Centers and User Agencies onto the PSERN
System;
k. Approve the County's entering into agreements with User Agencies
and Dispatch Centers establishing the terms and conditions for access to
and use of the PSERN System;
I. Approve such other actions as are specified under this Agreement as
being made by the Joint Board;
m. Delegate the Joint Board's authority under this Agreement subject to
such limitations and conditions as the Joint Board may establish; and
n. Approve a Party's request to withdraw from this Agreement and the
terms and conditions of such approval in accordance with Section 13.
4.4.2 The PSERN System-related contracts will require prompt review of
deliverables and notices of milestone completion. The Joint Board shall hold
special meetings as needed and take action in a timely manner so as to avoid
delay and other claims by PSERN System-related contractors.
4.5 Impasse Resolution Procedure
4.5.1 If a matter requiring Joint Board action is moved at a Joint Board meeting
but fails for lack of a unanimous vote by all four (4) Representatives, a voting
Representative may submit written notice of an impasse to the other
Representatives and the Joint Board Chair. The notice shall be "ilarnMed v'4th;
seveR (7) days of the BeaFd's hst vnte on the rna#er and c;w;;!! include a
statement of the action being sought and the history of any Joint Board
deliberation or vote(s) on the matter.
4.5.2 Within seven (7) days of receipt of a notice of impasse, the Chair or his/her
designee shall designate a mediator to assist the Joint Board in resolving the
impasse. The mediator shall be experienced in resolving disputes in public
sector capital projects and may not be an employee of any of the Parties.
4.5.3 The Parties agree that it is essential to the success of the PSERN Project
that any impasse be resolved as quickly as possible and accordingly agree to
instruct their respective Representatives to cooperate with the mediator in good
faith including expediting responses to any mediator requests for information and
discussion.
4.5.4 The mediator shall promptly investigate the impasse and the respective
positions of the voting Representatives. The mediator may recommend one or
more non-binding alternatives for resolving the impasse. Regardless of the
outcome of the mediation, each Party shall pay an equal percentage share of the
cost of the mediator's fees and expenses, if any. The County shall pay the
mediator and invoice each Party for its share. Each party shall pay the County
within thirty (30) days after receiving the invoice.
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4.5.5 If the impasse is not resolved within ten (10) days of the mediator providing
his/her recommendation(s), the Elected Executives Committee (EEC) shall meet
with the Joint Board to attempt to resolve the impasse. The EEC shall be
composed of the King County Executive; the Mayor of the City of Seattle; one
elected official designated by the EPSCA Cities; and one elected official
designated by the ValleyCom Cities. The Joint Board and the EEC shall
convene to consider the matter and attempt to reach a resolution, which may
include re-submitting the matter for a Joint Board vote, not later than twenty (20)
days after the date the mediator provided his/her recommendation(s).
4.6 Emergency Procedures
Consistent with applicable Washington State law, the Joint Board may adopt procedures
for providing direction and decision-making in the event of emergencies that have or
may have direct, significant and material negative effects on the implementation,
operation and maintenance of the PSERN System when consideration of such
emergencies by the Joint Board could not occur in a timely manner, all as determined by
the Chair of the Joint Board. The procedures shall set forth how an emergency is
declared and who declares it. Such procedures may allow expedited procurement and
contracting procedures by the Project Director to address the emergency, as may be
permitted by Washington State law. Each decision made pursuant to such procedures
shall be communicated to the Parties as soon as reasonably possible and shall be
subject to ratification by the Joint Board in a regular or special meeting within two (2)
weeks after the finding of an emergency by the Chair of the Joint Board.
4.7 Record of Action
Actions by the Joint Board shall be memorialized in writing and signed by the Chair or
acting chair of the Joint Board. A copy of each action shall be distributed to each Joint
Board Representative and Alternate within ten (10) Business Days of the action.
4.8 Joint Board Administrative Support
The County shall provide administrative support for the Joint Board. The cost of
providing such support shall be covered by the PSERN Project Budget during the
Implementation Period and by the PSERN Operations Budget during the Operations
Period.
5.0 PSERN SYSTEM IMPLEMENTATION
5.1 Project Management
The County will be responsible for performing all Project management activities
including:
a. all personnel actions related to the Project Director and other County
employees assigned to Project activities;
b. scheduling and management of day-to-day Project activities;
225
c. developing a Project Budget and obtaining County Council
appropriation(s), approving expenditures, and tracking expenditures
against the Project Budget including its contingency;
d. developing, tracking, and updating all required Project documentation;
e. developing and performing all financial, accounting and inventory-
control processes including establishing a Project Fund to receive levy
and bond proceeds, processing invoices and making payments and
distributions from the Project Fund, responding to audits, and tracking the
receipt and distribution of equipment and other deliverables in
accordance with applicable laws, regulations and policies;
f. developing and implementing a transition plan for Joint Board approval;
g. coordinating PSERN Project activities with the Parties and the
KCERCS's users; and
h. providing regular reports to the Joint Board on the Project's activities
during the Implementation Period.
5.2 Contracting and Equipment Ownership
5.2.1 Subject to Joint Board approval, the County will procure, execute and
administer all contracts, licenses and agreements related to the planning,
analysis, design, development, installation, construction and testing of the
equipment, software, facilities, improvements and other elements of the PSERN
System.
5.2.2 The Project Director shall be responsible for contract procurement and
contract administration activities in accordance with Exhibit 1 and any emergency
contracting procedures approved by the Joint Board.
5.2.3 As the Party entering into the contract(s), the County will become the
owner of the delivered PSERN System equipment except as provided in Section
7 for Subscriber Radios. The County will transfer said ownership to the new
PSERN Operator formed under the PSERN Operations ILA in accordance with
Section 9.
5.3 PSERN System Sites
5.3.1 Subject to Joint Board approval if required under Section 4.4.1(0, the
County will enter into leases and other arrangements to acquire the rights, for
itself and its contractors, successors and assigns, to access, install, use,
develop, or construct towers, structures, equipment, facilities and other
improvements as needed for PSERN System implementation.
5.3.2 The PSERN System sites identified in the List of Party Owned/Controlled
Sites, attached hereto and made a part hereof as Exhibit 2, are controlled directly
or indirectly by those Parties as indicated therein. If and to the extent a Party's
interest permits, each such listed Party agrees to enter into a lease(s),
226
assignment or other appropriate agreement with the County to permit the use by
the PSERN System of the listed site(s) under its control on terms and conditions
no worse than the best terms and conditions (for the lessee) that are then
applicable in a comparable lease, license or agreement with another
governmental entity. Consideration for such a lease may be provided as a cash
payment, credit, or reciprocal benefit.
5.3.3 If during the PSERN System design process, other potential locations for
PSERN System equipment or facilities are identified on any land or any
improvement (such as buildings and towers) in which any Party has an
ownership or tenancy interest, or otherwise controls, directly or indirectly through
EPSCA or VaIleyCom, then subject to any legal limitations, such Party agrees to
enter into a Iease(s), assignment or other appropriate agreement with the County
to permit the use of such land or improvements by the PSERN System.
Notwithstanding the forgoing, a Party shall not be required to enter into any
lease, assignment, or other agreement that impairs a Party's right and ability to
use the equipment or facilities as necessary for KCERCS or the Party's own
purposes. The land and improvements shall be offered to the County:
a. with a right of first refusal; and
b. on terms and conditions no worse than the best terms and
conditions (for the lessee) that are then applicable in a
comparable lease, license or assignment with another
governmental entity. Consideration for such a lease may be
provided as a cash payment, credit, or reciprocal benefit.
5.3.4 Nothing in this Agreement shall require a Party, VaIleyCom, or EPSCA to
terminate or interfere with an existing lease or use of land or improvements.
5.3.5 The Parties will cooperate with the County in fulfilling its role and
responsibilities under this Agreement. Without limiting the foregoing, the EPSCA
Cities and the VaIleyCom Cities shall propose and support measures at the
EPSCA and VaIleyCom boards, respectively, as necessary to effect the purposes
and intent of this Section 5.3 and to the extent permitted by law.
5.4 Frequencies
5.4.1 The Parties agree that they will cooperate with the County in any Federal
Communications Commission process or application necessary to make
available, or cause to be made available, for use in the PSERN System the
licensed frequencies identified in the List of Frequencies attached hereto and
made a part hereof as listed in Exhibit 3. As part of the PSERN System design
process, the Parties agree to cooperate in the development of PSERN
Frequency Plans including agreeing to relicensing frequencies from the sites in
which they are currently used to other sites in the PSERN System. Further, the
Parties will consent to use of frequencies by the County and the PSERN
Contractor under the design standards of the PSERN System.
5.4.2 The Parties will cooperate with the County in fulfilling its role and
responsibilities under this Agreement. Without limiting the foregoing, the EPSCA
227
Cities and the ValleyCom Cities shall propose and support measures at the
EPSCA and ValleyCom boards, respectively, as necessary to effect the purposes
and intent of this Section 5.4.
5.4.3 In the event a Party withdraws or otherwise terminates its participation in
this Agreement and the PSERN System, it shall surrender all rights and interests
it may have or claim to have in any frequencies determined by the Joint Board to
be necessary for the PSERN System. The provisions and obligations of this
Section 5.4 shall survive any termination of, or a Party's withdrawal from, this
Agreement.
5.4.4 As more fully described in the PSERN Operations ILA, the Parties agree to
take all steps necessary to ensure that all spectrum used in the PSERN System
is transferred to and licensed in the name of the PSERN Operator to which
ownership of the PSERN System is transferred after FSA. Said transfer and re-
licensing shall be effected within sixty (60) days after ownership of the PSERN
System has been transferred to the PSERN Operator.
5.4.5 Any frequencies currently used in KCERCS which are not reused in the
PSERN System shall remain in the name of the original licensee under KCERCS
and shall not be transferred to the PSERN Operator.
5.4.6 If the PSERN Project is terminated prior to FSA, or if following FSA the
PSERN System is abolished in its entirety, the PSERN Operator (or if it has not
yet been created, the County) will take all steps necessary to transfer the
frequencies surrendered pursuant to this Section 5.4 back to each of the Parties,
EPSCA, and ValleyCom, and/or their successors.
5.5 Transition from KCERCS to the PSERN System
5.5.1 The Parties agree to continue to operate and maintain the central switch,
sub-systems and other elements of KCERCS to the extent the Parties directly or
indirectly control such elements until the issuance of FSA of the PSERN System
or such other time as the Joint Board approves. Nothing in this Agreement shall
be interpreted to require a Party to undertake any action that would adversely
and materially impact a Party's ability to operate KCERCS as necessary for
public safety through the Implementation Period.
5.5.2 The Parties shall cooperate with each other in implementing the transition
from the KCERCS to the PSERN System including:
a. moving or removing, or causing/permitting such moving or removing, of
KCERCS equipment to accommodate the installation of PSERN System
equipment;
b. consenting to the use by the County of frequency licenses for use in
the PSERN System during the Implementation Period and until the
licenses are transferred to the PSERN Operator, by:
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(1) executing letters of concurrence allowing the County to be a
co-licensee for those frequencies during the Implementation
Period; and
(2) unlicensing those frequencies used by PSERN; and
c. timely performance of all applicable tasks and responsibilities specified
in the Transition Plan adopted by the Joint Board.
5.5.3 The County will serve as the PSERN System manager and enter into
preliminary agreements with Dispatch Centers and User Agencies establishing
the terms and conditions for their transition to and use of the PSERN System, as
more fully described in Sections 6 and 7.
5.5.4 Through their direct or indirect participation on the KCERCS's Regional
Communications Board, the Parties agree to take such actions as are necessary
to effect the purposes of this section and any other matter necessary to the
transition from the KCERCS to the PSERN System.
5.6 Decommissioning of KCERCS
It is expected that through the PSERN Project, all KCERCS equipment will be
decommissioned and removed. However, to the extent KCERCS equipment is not
decommissioned and removed due to a decision by the Joint Board or a Party, the
Parties shall be responsible for decommissioning the elements of the KCERCS that they
own or are owned by entities in which they participate.
6.0 DISPATCH CENTER EQUIPMENT IMPLEMENTATION
6.1 Dispatch Center Equipment
The PSERN Project Budget will fund the purchase of certain PSERN System equipment
that will be installed at Dispatch Centers in King County in a like-for-like exchange of
existing KCERCS-related equipment in order to enable the Dispatch Centers to access
and use the PSERN System. The County shall be the owner of said PSERN System
equipment during the Implementation Period and will transfer ownership to the PSERN
Operator as provided in Section 9.
6.2 Dispatch Center Agreements
As a condition of using said new equipment and the PSERN System, each Dispatch
Center shall be required to enter into a Dispatch Center Agreement with the County or
the PSERN Operator. Neither the County nor the PSERN Operator may deny consoles
or console service to any Dispatch Center that enters into and complies with the
provisions of a Dispatch Center Agreement. The Dispatch Center shall include, among
others terms, the following:
a. a grant by the Dispatch Center to the County and its successors and
assigns for the space, access rights, power, fiber connections, internet
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access and other resources necessary for the County and its contractors
to deliver, store, install, test, operate and maintain PSERN System
equipment;
b. the quantities and types of equipment that will be funded by the
PSERN Project Budget and installed at the Dispatch Center;
c. the schedule and locations for installation and testing of said
equipment and training users;
d. the provision that the County or PSERN Operator, as appropriate, will
provide maintenance, updates, and upgrades to consoles for as long as
they shall remain in service and owned by the County or the PSERN
Operator;
e. the process for repairing/replacing/upgrading equipment;
f. the obligations for the Dispatch Center to pay the user fees and other
costs of connecting to the PSERN System during the Operations Period;
g. the Dispatch Center is responsible for theft, damage or other loss after
delivery of equipment to the Dispatch Center's facility; and
h. a commitment by the Dispatch Center to execute a novation replacing
the County with the new PSERN Operator for the Operations Period.
If a Party or entity is both a Dispatch Center and a User Agency, the above provisions
may be addressed in a single Dispatch Center/User Agency Agreement.
7.0 SUBSCRIBER RADIO EQUIPMENT IMPLEMENTATION
7.1 County Purchase of Initial Order of Subscriber Radios
Pursuant to an executed User Agency Agreement as provided in Section 7.4, the County
will purchase initial orders of Subscriber Radios on behalf of all User Agencies.
Ownership of said County-purchased Subscriber Radios will be transferred to the User
Agencies following FSA. User Agencies may enter into "piggyback" contracts with the
PSERN Contractor for the direct purchase of additional Subscriber Radios.
7.2 Project Funding for Certain Subscriber Radios
The PSERN Project Budget will be used to fund the initial order of certain types of
Subscriber Radios and accessories for the User Agencies identified in the List of User
Agencies Eligible for Radio Exchanges, which is attached hereto and made a part hereof
as Exhibit 5. A User Agency listed in Exhibit 5 shall be eligible to receive a Project-
funded Subscriber Radio and a kit of standard accessories in exchange for a trade-in
radio used in the KCERCS, provided that each trade-in radio:
a. was an active radio in the KCERCS zone controller within thirty (30)
days prior to the date of the exchange; and
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b. is an operable radio at the time of the exchange.
The new Subscriber Radio funded by the Project Budget shall be the type of radio as
listed in Exhibit 5 that is the nearest equivalent to the trade-in radio.
7.3 Payments by User Agencies
7.3.1 A User Agency that is listed on Exhibit 5 shall pay the County for the
added costs of any Subscriber Radios, features and accessories that are not
covered by the Project Budget under Section 7.2.
7.3.2 A User Agency that is not listed in Exhibit 5 shall pay the County for the full
cost, including taxes, of any Subscriber Radio purchased by the County on its
behalf.
7.3.3 The County shall establish the method and timing of such payments in
advance of placing an order with the PSERN Contractor.
7.4 User Agency Agreements
No User Agency may register or use a radio or other device on PSERN unless it has
entered into a User Agency Agreement with the County or the PSERN Operator.
Neither the County nor the PSERN Operator may deny radios or radio service to any
agency permitted to be licensed in the 800 MHz Public Safety Radio Spectrum pursuant
to 47 C.F.R. Part 90 if that agency enters into and complies with the provisions of a User
Agency Agreement. The User Agency Agreements shall include, among other terms,
the following:
a. the quantities and types of Subscriber Radios that will be funded by
the PSERN Project Budget and the amounts to be paid by the User
Agency;
b. designation of the User Agency's status (primary or secondary) and
priorities at the talkgroup level;
c. a grant of all space, access rights, power and other resources
necessary for the County and its contractors to deliver, store, install, and
test Subscriber Radios;
d. the schedule and locations for installation and testing of Subscriber
Radios and user training;
e. the central management of encryption keys and the template for
programming User Agency radios;
f. the prohibition with applicable timeframes on a User Agency's re-sale
or transfer of any Subscriber Radios and the requirements for tracking
and reporting all Subscriber Radios to the County;
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g. the terms for use of the System including acceptable equipment
models and features, protocols, maintenance standards and other
conditions;
h. the process for repairing/replacing Project-funded Subscriber Radios
through the end of the warranty period;
i. the obligations for the User Agency to pay the user fees and other
costs of connecting to the PSERN System during the Operations Period;
j. the User Agency is responsible for theft, damage or other loss after
delivery of equipment to the User Agency's facility; and
k. a commitment by the User Agency to execute a novation replacing the
County with the new PSERN Operator for the Operations Period.
8.0 PSERN PROJECT BUDGET FOR IMPLEMENTATION PERIOD
8.1 Funding of Project Budget
The PSERN Project Budget will be funded by proceeds from a County-wide property tax
levy and, as needed, proceeds from bond or other debt instruments issued by the
County. The reimbursement and other payments provided under this Section are
conditioned upon voter-approval of the funding levy and the County Council's adoption
of an appropriation for the PSERN Project Budget. Except as provided in this
Agreement or by action of the Joint Board, the City of Seattle, the EPSCA Cities, and
ValleyCom Cities shall not be required to reimburse the PSERN Project Budget or the
County for costs incurred during the Implementation Period.
8.2 Elective Contract Change
8.2.1 Any Contract Change determined by the Project Director to be elective,
must be approved in advance by the Joint Board. The Joint Board may approve
the Contract Change either as an Elective Contract Change or if the Joint Board
determines the change is not elective, as a Contract Change. At the time the
Joint Board approves an Elective Contract Change, it shall also approve a
reimbursement allocation for the cost of the Elective Contract Change to be paid
by one or more Parties in the event the Project Budget is insufficient to cover
some or all of the cost of the Elective Contract Change as described in Section
8.2.2 below.
8.2.2 At the end of the Implementation Period, if the PSERN Project Budget is
insufficient to pay the reimbursements and payments provided in this Section 8,
the Parties shall reimburse the PSERN Project Budget for all Elective Contract
Changes according to the allocations approved by the Joint Board, up to the
amount of the budget shortfall beginning with the first adopted Elective Contract
Change and proceeding in chronological order.
8.3 Reimbursement of Planning Phase Costs
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8.3.1 The County shall use the Project Budget to reimburse itself, the City of
Seattle, EPSCA and ValleyCom for the following costs incurred from August 1,
2012, through the start of the Implementation Period:
a. the costs of staff labor hours expended on planning, analysis,
procurement, legal and other PSERN System-related activities; and
b. the costs of technical, financial, consultant, legal and other contractor
services related to the PSERN System.
Reimbursement of labor hours shall be at the applicable hourly, monthly or
annual rate that is used in the normal course when the employee's time is
charged for other purposes. Reimbursement for contractor services shall be at
the reasonable, actual amount paid by the agency seeking reimbursement.
8.3.2 Requests for reimbursement under this Section 8.2 may be submitted to
the County after the County Council's adoption of a PSERN Project Budget and
appropriation.
8.3.3 Requests shall be submitted on a form prescribed by the County and be
accompanied by such documentation as the County may require including time
records and invoices.
8.4 Administrative, Election and Financing Costs
The Project Budget shall cover the County's costs of providing administrative support to
the Joint Board and the election, legal, financing, administration and other costs
associated with the levy and the issuance of any bonds or other debt financing.
8.5 Reimbursement of Implementation Period Costs
8.5.1 The Project Budget shall cover all of the County's costs incurred during the
Implementation Period including:
a. payments to the PSERN Contractor and other contractors
b. County labor and internal charges
c. rents, fees and other costs related to real property access and
development activities
d. insurance
e. equipment, tools, technology, devices, vehicles and supplies
f. travel
g. training
h. fuel
i. freight
j. utilities
k. security systems and services
I. road maintenance
m. cost of claims, litigation and related legal and other expenses.
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8.5.2 The County shall use the Project Budget to reimburse the City of Seattle,
EPSCA and ValleyCom for the costs of staff labor hours expended during the
Implementation Period on the following PSERN System-related activities:
a. preparation for and participation at Joint Board and technical
committee meetings;
b. witnessing the PSERN Contractor's factory testing, field testing of
infrastructure and coverage testing; and
c. escorting PSERN Contractor personnel to sites at which the City of
Seattle, EPSCA or ValleyCom have current KCERCS maintenance
responsibilities.
Reimbursement of labor hours shall be at the applicable hourly, monthly or
annual rate that is used in the normal course when the employee's time is
charged for other purposes. Requests for reimbursement shall be submitted on
a calendar quarter basis following the County Council's adoption of an
appropriation for the PSERN Project Budget. Failure to submit a request within
sixty (60) days after the end of a calendar quarter shall constitute a waiver of any
reimbursement for cost incurred in said quarter. Requests shall be submitted on
a form prescribed by the County and be accompanied by such documentation as
the County may require including time records and invoices.
8.6 Subscriber Radio Purchases
The Project Budget will be used to fund the initial order of certain types of Subscriber
Radios and accessories as provided in Section 7.
8.7 PSERN Operator's Start-up Costs
Upon creation of a new PSERN Operator as provided in Section 9.1, the County shall
pay to said PSERN Operator the amount specified in the Project Budget for the new
PSERN Operator's pre-FSA expenses for start-up activities under Section 9.2 and the
Operations Period ILA.
8.8 System Transition Stabilization Fund
The County shall, within the Project Budget, create a PSERN System Transition
Stabilization Fund in the amount of$ , the purpose of which shall be to
reduce and phase in the impact of increased rates on PSERN System User Agencies
and Dispatch Centers. By March 31 of the year prior to the expected date for FSA as
projected by the Project Manager, the Joint Board shall adopt a System Transition
Stabilization Fund plan. The plan may include stabilization funding for some or all User
Agencies and Dispatch Centers whose rate under the PSERN System in the first three
years after FSA will be higher than in 2015 under KCERCS.
9.0 TRANSFER OF SYSTEM FOR OPERATIONS PERIOD
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9.1 Creation of a new PSERN Operator
Not later than one year prior to the expected date for FSA as projected by the Project
Manager, the Parties shall create and establish a non-profit corporation as authorized
under RCW 39.34.030 to own, operate, maintain, manage and upgrade/replace the
PSERN System during the Operations Period.
9.2 Start-up of PSERN Operator
As provided in the Operations Period ILA, the Parties shall cause said new PSERN
Operator to hire an Executive Director and staff, train staff, establish facilities, contract
for goods and services, install systems and undertake all other steps necessary for the
PSERN Operator to be able to accept the transfer of the PSERN System from the
County and be fully responsible for the Operations Period upon issuance of FSA by the
Joint Board.
9.3 Transfer and Novation Agreements
The Parties shall cause the PSERN Operator to enter into agreements with the County
and third parties that effect the following upon FSA and after the County has determined
and notified the Parties that all Implementation Period activities have been completed:
a. transfer all PSERN System-related equipment (other than subscriber
radios as provided in Section 7.0); and
b. the novation of the contract with the PSERN Contractor, the Dispatch
Center and User Agency Agreements and all licenses, leases and other
contracts and agreements related to the PSERN System.
The Parties intend and agree that the PSERN Operator shall be deemed to be the
successor to the County for all PSERN System purposes and shall assume all of the
County's rights, responsibilities and liabilities under said contracts, licenses, leases and
agreements.
10.0 OPERATIONS AND MAINTENANCE PENDING TRANSFER
10.1 Interim Operations
If the transfer of the PSERN System is not completed as provided in Section 9.0 above
and the PSERN Operations Period ILA, then the County may continue to operate and
maintain the PSERN System after FSA.
10.2 Cost Allocation Model
10.2.1 In the event the transfer to a new PSERN Operator has not occurred and
if the County continues to act as the lead for operations and maintenance beyond
FSA, the County will be paid monthly user rates by each Dispatch Center and
User Agency, based on the Cost Allocation Model, until the transfer occurs and
the County has closed out its role and incurs no more costs.
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10.2.2 The Cost Allocation Model shall be applied to an annual Operations
Budget developed by either the County or the PSERN Operator for each
calendar year of Operations after FSA. The Dispatch Center and User Agency
rates shall be recalculated annually to reflect cost changes from January 1
through December 31 of each year, and shall be included in the Operations
Budget, which shall be subject to approval by the Joint Board.
10.2.3 By May 1 of each year, the County or PSERN Operator shall calculate
the share of costs to be billed to the Dispatch Centers and User Agencies in
accordance with the Cost Allocation Model and Operations Budget in the coming
year and transmit that information to each Dispatch Center and User Agency.
10.3 The County shall collect fees in accordance with the Dispatch Center and User
Agency Agreements.
11.0 INTELLECTUAL PROPERTY, CONFIDENTIAL INFORMATION AND
RECORDS
11.1 Intellectual Property
The Parties may be provided with products, documents or other deliverables related to
the PSERN System that are the subject of copyright, trade secret and other intellectual
property rights of, or claims of such rights. Each Party agrees that it will exercise any
intellectual property license rights in accordance with the license provisions of the
County Contract and any other applicable licenses so long as the Party has prior notice
of the license requirements.
11.2 Confidential Information
11.2.1 Each Party agrees that it will: (a) limit the distribution of Confidential
Information to those employees, contractors or other persons who have a
reasonable business need to know such information; and (b) take all reasonable
care, and not less than the care the Party applies to its own confidential
information, to prevent unauthorized use or disclosure of Confidential
Information. Each Party agrees that it will not use, copy, convey or disclose any
Confidential Information to any other person or entity unless expressly authorized
in writing by the person that provided the Confidential Information or as may be
required by law.
11.2.2 Such care shall include: (a) requiring such employees, contractors or
other persons to sign a nondisclosure agreement; (b) requiring any contractors to
also undertake reasonable protection measures; and (c) promptly enforcing any
violations of such agreements.
11.3 Records.
11.3.1 Each Party shall keep records as required by state law and in
accordance with such policies, procedures and retention schedules as may be
established by the Joint Board. To the extent permitted by law, all records,
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accounts and documents relating to matters covered by this Agreement shall be
subject to inspection, copying, review or audit by the Washington State Auditor or
any Party. Upon reasonable notice, during normal working hours, each Party
shall provide auditors from the Washington State Auditor or the other Parties with
access to its facilities for copying said records at their expense.
11.3.2 Each Party shall be responsible for responding to public disclosure
requests addressed to it in accordance with the Washington Public Records Act,
Chapter 42.56 RCW, and such procedures as may be established by the Joint
Board. If a Party receives a public records request for records related to the
PSERN System, the Party receiving the request shall promptly notify the Project
Director and the Joint Board. Absent agreement by the Parties on other
arrangements, the Party receiving the request shall remain responsible for
responding to the requester. In the event a request for records is addressed to
the Joint Board but specifies records of a single Party, such Party shall assume
responsibility for responding to the request. In the event a request for records is
addressed to the Joint Board but does not specify records of a single Party, the
County shall assume responsibility for coordinating the Parties' response to the
request.
11.3.3 If the requested records include any Confidential Information, the Party
receiving the request shall promptly notify the Party or other person or entity that
designated the information as Confidential Information. Any Party receiving a
public records request that includes Confidential Information shall not disclose
the Confidential Information for ten (10) business days in order to give the
affected Party or third party the opportunity to take whatever action they deem
necessary to protect their interests before disclosure of the Confidential
Information. A Party receiving a public disclosure request shall not be required to
take any legal action in order to prevent disclosure of Confidential Information,
nor shall a Party incur any liability to any other Party for disclosing Confidential
Information in response to a public disclosure request so long as the disclosing
Party has complied with the provisions of this Section 11.
12.0 FORCE MAJEURE
Acts of nature, acts of civil or military authorities, acts of war, terrorism, fire, accidents,
shutdowns for purpose of emergency repairs, strikes and other labor disruptions, and
other industrial, civil or public disturbances that are not reasonably within the control of a
Party causing the Party's inability to perform an obligation under this Agreement are
"Force Majeure Events." If any Party is rendered unable, wholly or in part, by a Force
Majeure Event, to perform or comply with any obligation or condition of this Agreement,
such obligation or condition shall be suspended for the time and to the extent reasonably
necessary to allow for performance and compliance and restoration of normal
operations.
13.0 TERMINATION OF AGREEMENT; WITHDRAWAL AND REMOVAL OF
A PARTY
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13.1 Termination of Agreement by Joint Board.
The Joint Board may terminate this Agreement in its entirety by the unanimous
affirmative vote of all voting Representatives.
13.2 Withdrawal of a Party.
13.2.1 In the event that a Party desires to withdraw from this Agreement, it shall
give written notice to the Joint Board including its reasons therefor, a description
of the probable impacts on the other Parties, a description of the probable
impacts to the scope, schedule and budget of the PSERN Project and a
proposed withdrawal work plan that will identify all necessary actions which need
to be undertaken to effect the withdrawal.
13.2.2 Upon receipt of the above-described notice and information, the Joint
Board will consider the request for withdrawal. The Joint Board may in its sole
discretion approve a Party's request to withdraw from this Agreement and
establish any terms and conditions for approval. Approval requires a unanimous
vote of all voting Representatives on the Joint Board.
13.2.3 A Party that is permitted to withdraw shall remain responsible for any
obligations that arose prior to the effective date of the withdrawal and for any that
are specified under Section 15.14 as surviving a withdrawal. A withdrawing Party
shall be solely liable for any actual costs to the other Parties arising out of or
resulting from the withdrawal. Any such costs or other amounts owed under this
Agreement by a withdrawing Party shall be paid prior to the effective date of the
withdrawal or, if such amounts are not yet established, then within thirty (30)
days after the amount is established.
14.0 LEGAL RELATIONS
14.1 Independent Contractors and No Third Party Beneficiaries
14.1.1 Each party to this Agreement is an independent contractor with respect to
the subject matter herein. No joint venture or partnership is formed as a result of
this Agreement.
14.1.2 Nothing in this Agreement shall make any employee of one Party an
employee of another party for any purpose, including, but not limited to, for
withholding of taxes, payment of benefits, worker's compensation pursuant to
Title 51 RCW, or any other rights or privileges accorded by virtue of their
employment. No Party assumes any responsibility for the payment of any
compensation, fees, wages, benefits or taxes to or on behalf of any other Party's
employees. No employees or agents of one Party shall be deemed, or represent
themselves to be, employees of another Party.
14.1.3 It is understood and agreed that this Agreement is solely for the benefit of
the Parties, ValleyCom and EPSCA and gives no right to any other person or
entity.
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14.2 Claims Arising from the Joint Board's Acts or Omissions
The Parties agree to share the cost, including the costs of defense, in the event of any
claim, lawsuit, demand, judgment, award or liability of any kind against the Joint Board,
any Party, ValleyCom or EPSCA and their respective officials and employees
("Claim(s)") arising out of, or in any way resulting from: (a) a Joint Board action or failure
to act; or (b) the County's acts or omissions arising from a Joint Board action or failure to
act. The Parties agree to share the costs arising from such a Claim(s), including the
costs of defense in the following percentages:
a. King County shall be liable for 25%;
b. City of Seattle shall be liable for 25%;
c. the EPSCA Cities shall be jointly and severally liable for 25%; and
d. the ValleyCom Cities shall be jointly and severally liable for 25%
The Parties agree to cooperate with each other as necessary in responding to and
defending against all such Claims, which may include developing a joint defense plan.
14.3 Other Claims
Except for a Claim covered by Section 14.2, each Party to this Agreement shall protect,
defend, indemnify, and save harmless the other Parties and their respective officials and
employees, from any and all Claims, arising out of, or in any way resulting from, the
indemnifying Party's negligent acts or omissions. No Party will be required to indemnify,
defend, or save harmless any other Party if the claim, suit, or action for injuries, death, or
damages is caused by the sole negligence of another Party. Where such claims, suits,
or actions result from concurrent negligence of two or more Parties, the indemnity
provisions provided herein shall be valid and enforceable only to the extent of each
Party's own negligence. Each of the Parties agrees that its obligations under this
subparagraph extend to any claim, demand, and/or cause of action brought by, or on
behalf of, any of its employees or agents. For this purpose, each of the Parties, by
mutual negotiation, hereby waives, with respect to each of the other Parties only, any
immunity that would otherwise be available against such claims under the Industrial
Insurance provisions of Title 51 RCW.
14.4 Waiver of Consequential and Certain Other Damages
ALTHOUGH EACH PARTY ACKNOWLEDGES THE POSSIBILITY OF SUCH
LOSSES OR DAMAGES, EACH PARTY AGREES TO WAIVE ALL CLAIMS AGAINST
EPSCA, VALLEYCOM, THE OTHER PARTIES, AND THEIR RESPECTIVE OFFICALS
AND EMPLOYEES FOR ANY: COMMERCIAL LOSS; INCONVENIENCE; LOSS OF
USE, TIME, DATA, GOOD WILL, REVENUES, PROFITS OR SAVINGS; OR OTHER
SPECIAL, INCIDENTAL, INDIRECT, OR CONSEQUENTIAL DAMAGES IN ANYWAY
RELATED TO OR ARISING FROM THIS AGREEMENT, PROVIDED THAT THIS
SECTION SHALL ONLY APPLY TO CLAIMS BETWEEN AND AMONG THE PARTIES,
EPSCA AND VALLEYCOM, AND SHALL NOT BE INTERPRETED TO LIMIT ANY
CLAIMS BROUGHT PURSUANT TO SECTION 14.3.
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14.5 In the event that any of the Parties or combination of the Parties incurs any
judgment, award, and/or cost arising therefrom, including attorney fees, to enforce the
provisions of this Section 14, all such fees, expenses, and costs shall be recoverable
from the responsible Party or combination of the Parties to the extent of that
Party's/those Parties' culpability.
14.6 The provisions of this Section 14 shall survive the expiration or termination of this
Agreement.
15.0 GENERAL
15.1 Filing of Agreement
Pursuant to RCW 39.34.040, prior to its entry into force, this Agreement shall be filed
with the King County Recorder's Office or, alternatively, listed by subject on a Party's
web site or other electronically retrievable public source.
15.2 Time of the Essence
The Parties recognize that time is of the essence in the performance of the provisions of
this Agreement.
15.3 Specific Performance
In the event a Party fails to perform an obligation under this Agreement, the other Parties
or any one of them shall have the right to bring an action for specific performance,
damages and any other remedies available under this Agreement, at law or in equity.
15.4 No Waiver
No term or provision of this Agreement shall be deemed waived and no breach excused
unless such waiver or consent shall be in writing and signed by the Party or Parties
claimed to have waived or consented. Waiver of any default of this Agreement shall not
be deemed a waiver of any subsequent default. Waiver of breach of any provision of
this Agreement shall not be deemed to be a waiver of any other or subsequent breach.
Waiver of such default and waiver of such breach shall not be construed to be a
modification of the terms of this Agreement unless stated to be such through written
approval of all Parties.
15.5 Parties Not Relieved of Statutory Obligations
Pursuant to RCW 39.34.030(5), this Agreement shall not relieve any Party of any
obligation or responsibility imposed upon it by law except that to the extent of actual and
timely performance thereof by the Joint Board, the performance may be offered in
satisfaction of the obligation or responsibility.
15.6 Nondiscrimination
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The Parties shall comply with the nondiscrimination requirements of applicable federal,
state and local statutes and regulations.
15.7 No Assignment
No Party shall transfer or assign a portion or all of its responsibilities or rights under this
Agreement, except with the prior authorization of the Joint Board.
15.8 Dispute Resolution
If one or more Parties believes another Party has failed to comply with the terms of this
Agreement, the affected Parties shall attempt to resolve the matter informally. If the
Parties are unable to resolve the matter informally, any Party may submit the matter to
mediation in accordance with the process provided in Section 4.5. If the Parties submit
the matter to mediation and the matter is not resolved, then the aggrieved Party shall be
entitled to pursue any legal remedy available.
15.9 Entire Agreement
The Parties agree that this Agreement, including any attached exhibits, constitutes a
single, integrated, written contract expressing the entire understanding and agreement
between the Parties. No other agreement, written or oral, expressed or implied, exists
between the Parties with respect to the subject matter of this Agreement, and the Parties
declare and represent that no promise, inducement, or other agreement not expressly
contained in this Agreement has been made conferring any benefit upon them.
15.10 Amendment Only In Writing
This Agreement may be amended by action of the Joint Board in accordance with
Section 4.4.1.
15.11 Notices
15.11.1 Any notice under this Agreement shall be in writing and shall be
addressed to the Chair of the Joint Board, the Project Director and to each
Party's Representative. Any notice may be given by certified mail, overnight
delivery, facsimile telegram, or personal delivery. Notice is deemed given when
delivered. Email may be used for notice that does not allege a breach or dispute
under this Agreement.
15.11.2 The names and contact information set forth in Contact Information,
attached hereto and made a part hereof as Exhibit 6, shall apply until amended
in writing by a Party providing new contact information to each other Party.
15.12 Choice of Law; Venue
This Agreement and any rights, remedies, and/or obligations provided for in this
Agreement shall be governed, construed, and enforced in accordance with the
substantive and procedural laws of the State of Washington. The Parties agree that the
Superior Court of King County, Washington shall have exclusive jurisdiction and venue
over any legal action arising under this Agreement.
241
15.13 Severability
The provisions of this Agreement are severable. If any portion, provision, or part of this
Agreement is held, determined, or adjudicated by a court of competent jurisdiction to be
invalid, unenforceable, or void for any reason whatsoever, each such portion, provision,
or part shall be severed from the remaining portions, provisions, or parts of this
Agreement and the remaining provisions shall remain in full force and effect.
15.14 Survival Provisions
The following provisions shall survive and remain applicable to each of the Parties
notwithstanding any termination or expiration of this Agreement and notwithstanding a
Party's withdrawal from this Agreement.
Section 11 Intellectual Property, Confidential Information and Records
Section 14 Legal Relations
Section 15.12 Choice of Law; Venue
Additionally, unless otherwise determined by the Joint Board, Sections 5.3 and 5.4 shall
survive a Party's withdrawal from this Agreement.
15.15 Counterparts
This Agreement shall be executed in counterparts, any one of which shall be deemed to
be an original, and all of which together shall constitute one and the same instrument.
IN WITNESS WHEREOF, authorized representatives of the Parties have signed their
names in the spaces provided below.
242
Draft Exhibit 5
Auburn School District Kent School District
Bellevue Community College LnLLounty
Bellevue School District Kind County Eire Restrict#t 2
Cedar River Water and Sewer District
L!Ly f Algona a
City of Auburn Kind County Eire Ristrict#tl'3
City of Bellevue Kin County Eire Ristrict#tl6
City of Black Diamond Kind County Eire Ristrict#t20
City of Bothell Kind County Eire Ristrict#t27
City of Burien Kin County Eire Ristrict#t28
City of Carnation Kind County Eire Ristrict#t36
City of Clyde Hill Kind County Eire Ristrict#t43
L!Ly f�Covin Covington Kind County Eire Ristrict#t44
City of Des Moines Kind County Eire Ristrict #t45
City of Duvall Kind County Eire Ristrict#t47
City of Enumclaw Kind County Eire Ristrict#t51
City of Federal Wav Kind County Public Hospital Ristrict#t 1
Cityf ls Issaquah u�ah
City of Kenmore Kind County Public Hospital Ristrict#t 4
City of Kent Kind County Water Ristrict#t20
City of Kirkland Kin County Water Ristrict#t49
City of Lake Forest Park Kind County Water Ristrict#t75
City of Medina Lake WashinEton School District
City of Mercer Island Midway Sewer District
City of Newcastle NORCOM
City ofPacific Northeast Sammamish Sewer &Water District
City of Redmond Northshore School District
City of Renton Northshore Utility District
City of Sammamish Public Health -Seattle LLK![Ir�County
City of SeaTac Renton School District
City of Seattle Riverview School District
City of Shoreline Ronald Wastewater District
L!Ly f S�no u a I�mi e Sammamish Plateau Water &Sewer District
City of Tukwila Seattle Children:s Hospital
City of Woodinville L2au!almie Nation
Covington Water Ristrict� Soos Creek Water and Sewer
Eastside Fire & Rescue Sound Transit
Eastside Hazmat South Correctional Entity
Enumclaw School District South�Kin Fire�and Rescue
E PSCA Tahoma School District
Federal Way Public Schools University of Washington
243
Harborview Medical Center Valley CommunicationsCenter
ElLhIme School District Valley Regional Fire Authority
Issaquah School District Valley View Sewer District
Kent Fire Authority
244
245
LAW DEPARTMENT
\ � Tom Brubaker, City Attorney
v KtNT Phone: 253-856-5770
... ..... Fax: 253-856-6770
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
DATE: December9, 2014
TO: Operations Committee
SUBJECT: Ordinance acknowledging the merger of tw telecom inc. and Level
Communications — Recommend
MOTION: Move to recommend Council adopt an Ordinance acknowledging the
merger of tw telecom inc. and Level 3 Communications., Inc., and approving the
resulting indirect change of control of the tw telecom of Washington, subject to
final terms and conditions acceptable to the City Attorney.
SUMMARY:
On May 20, 2014, the City of Kent (the "City") adopted Ordinance No. 4112, granting a
nonexclusive telecommunications franchise to tw telecom of washington, Ilc (the
"Franchisee") to operate a telecommunications system (the "System") within the city
limits of the City of Kent, with an effective date of May 28, 2014 (the "Franchise").\
On June 15, 2014 tw telecom inc. ("TWTC"), the Franchisee's indirect parent company,
entered into an Agreement and Plan of Merger (the "Merger Agreement") with Level 3
Communications, Inc. ("Level 3").As a result of this Merger Agreement, Level 3 will
acquire direct ownership of TWTC and indirect control of the Franchisee.
Section 28 of the Franchise requires that Level 3 and TWTC receive the consent of the City
for the indirect transfer of control of the Franchisee to Level 3. Both Level 3 and TWTC
have jointly requested that the City Council consent to the indirect change of control.
Level 3 has agreed to unconditionally accept the terms of the Franchise following the
indirect change of control.
Exhibit: Ordinance
Budget Impact: None
246
ORDINANCE NO.
AN ORDINANCE of the City Council of the
City of Kent, Washington, acknowledging the
merger of tw telecom inc. and Level 3
Communications, Inc. and approving the resulting
indirect change of control of the tw telecom of
washington Ilc telecommunications franchise with
conditions and establishing an effective date.
RECITALS
A. On May 20, 2014, the City of Kent (the "City") adopted
Ordinance No. 4112, granting a nonexclusive telecommunications franchise
to tw telecom of washington, Ilc (the "Franchisee") to operate a
telecommunications system (the "System") within the city limits of the City
of Kent, with an effective date of May 28, 2014 (the "Franchise"); and
B. On June 15, 2014 tw telecom inc. ("TWTC"), the Franchisee's
indirect parent company, entered into an Agreement and Plan of Merger
(the "Merger Agreement") with Level 3 Communications, Inc. ("Level 3");
and
C. As a result of this Merger Agreement, Level 3 will acquire
direct ownership of TWTC and indirect control of the Franchisee; and
247
D. Section 28 of the Franchise requires that Level 3 and TWTC
receive the consent of the City for the indirect transfer of control of the
Franchisee to Level 3; and
E. Both Level 3 and TWTC have jointly requested that the City
Council consent to the indirect change of control; and
F. Level 3 has agreed to unconditionally accept the terms of the
Franchise following the indirect change of control; and
G. The consent of the City to the indirect change of control shall
not constitute a waiver or release of any rights the City may have under
the Franchise; and
H. The City Council has determined that the requested consent
should be granted, provided that Level 3 satisfies the requirements set
forth below in this ordinance.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT,
WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS:
ORDINANCE
SECTION 1, — Consent to Indirect Chance of Control. The City
hereby consents to the indirect change of control in accordance with the
terms of applicable law, subject to and contingent upon the following
conditions:
1.1 In all respects and without exception, Level 3 shall agree in writing
to abide by all terms of the Franchise following the indirect change of
control and acknowledges that the indirect change of control will not affect,
248
diminish, impair or supersede the binding nature of the Franchise and any
other valid ordinances, resolutions, and agreements applicable to the
operation of the System in the City and the Franchisee shall meet all
obligations under the Franchise. Level 3 shall agree in writing that subject
to the Franchise, it shall comply with the Kent Municipal Code, and all
related applicable federal and state laws, and lawful orders, contracts,
agreements, commitments, and regulatory actions.
1.2 The City's consent to the indirect change of control shall not be
construed to constitute a waiver or release of any rights the City may have
now or in the future under federal, state or local law, the Franchise, or any
separate written agreements with the Franchisee that relate to the
Franchise or the use of the City's rights-of-way. Level 3 shall acknowledge
in writing that the Franchisee remains responsible for any and all lawful
and applicable non-compliance issues, if any, that may have arisen prior to
and after the effective date of the Merger Agreement and any and all
lawful and applicable obligations under the Franchise that existed prior to
and after the effective date of the Merger Agreement.
1.3 Level 3 has represented that substantially all of the tangible and
intangible assets of the Franchisee acquired by Level 3 as a consequence
of the Merger Agreement with TWTC remain in the Franchisee.
1.4 Following the indirect change of control and receipt of written
acceptance of the Franchise from Level 3, the Franchise shall remain in full
effect through May 28, 2024.
SECTION 2, — Written Confirmation of Acceptance. Written
confirmation of acceptance shall be filed by Level 3 with the City Clerk,
with copies to the City Attorney, within sixty (60) days after the adoption
of this ordinance. Such written acceptance shall be accompanied by
249
construction and completion bonds, security funds, and evidence of
insurance all as may be required pursuant to the Franchise, if any such
construction and completion bonds, security funds or insurance change as
a result of this indirect change of control.
SECTION 3, — Severability. If any one or more section, subsection,
or sentence of this ordinance is held to be unconstitutional or invalid, that
decision shall not affect the validity of the remaining portion of this
ordinance and the same shall maintain its full force and effect.
SECTION 4, — 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 5, — 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
250
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
251
STATEMENT OF ACCEPTANCE
The City Council of the City of Kent, Washington, has acknowledged
the consummation of the merger of tw telecom inc. ("TWTC) and Level 3
Communications, Inc. ("Level 3") and has consented to the resulting
indirect change of control of tw telecom of washington LLC (the
"Franchisee") the holder of the telecommunications franchise (the
"Franchise") issued by the City to the Franchisee as Ordinance No. 4112
and the resulting indirect change in control pursuant to the conditions set
forth in Ordinance No. bearing the date of
("Ordinance").
NOW, THEREFORE, Level 3, hereby accepts said Ordinance and all
the terms and conditions thereof, and files this, its written acceptance,
and all written instrument(s) evidencing such indirect change of control of
the Franchisee.
Level 3 hereby agrees to abide by all terms of the Franchise and the
Ordinance following said indirect change of control and acknowledges that
the indirect change of control will not affect, diminish, impair or supersede
the binding nature of the Franchise and any other valid ordinances,
resolutions, and agreements applicable to the operation of the
telecommunications system in the City. Level 3 represents that
substantially all of the tangible and intangible assets of the Franchisee
acquired by Level 3 as a consequence of the merger with TWTC remain in
the Franchisee. Level 3 hereby agrees that subject to the Franchise, it will
comply with the Kent Municipal Code, and all related applicable federal
and state laws, lawful orders, contracts, agreements, commitments, and
regulatory actions.
Level 3 hereby agrees that it is responsible for any and all Franchise
requirements (including but not limited to payment of applicable utility
taxes and other amounts due under the Franchise, and indemnification of
the City as provided in the Franchise). Level 3 further agrees that it is
responsible for any and all non-compliance issues under the Franchise and
any and all Franchise related obligations.
IN TESTIMONY WHEREOF, Level 3, has caused this written
Statement of Acceptance to be executed in its name by its duly authorized
officer on this day of 2014.
252
LEVEL 3 COMMUNICATIONS, INC.
By:
Name Printed:
Title:
, 2014.
STATE OF WASHINGTON )
)ss.
COUNTY OF )
I certify that I know or have satisfactory evidence that is
the person who appeared before me, and said person acknowledged that
he signed this instrument, on oath stated that he was authorized to
execute the instrument and acknowledged it as the of
, to be the free and voluntary act of such party for
the uses and purposes mentioned in the instrument.
DATED:
Printed:
Notary Public in and for Washington,
My appointment expires:
Received by the City of Kent on 2014
By:
City Clerk
e pk—&L.w3Meq.,_ae��C�,o«.�«
KENT
WASH ING70N
Operations Committee Agenda
Council Members: Bill Boyce * Dana Ralph * Les Thomas, Chair
November 18, 2014
4:00 p.m.
Item Description Action Speaker Time Page
Call to order.
Roll Call.
Changes to the Agenda.
1. Approval of Minutes dated YES 1
October 21, 2014.
2. Approval of Check Summary Reports dated YES
October 31, 2014.
3. Premera Blue Cross Administrative Services YES K. Endicott 5 3
Contract.
4. Delta Dental of Washington (DDW) YES K. Endicott 5 33
Administrative Services Contract
5. Stop Loss— Information Only. NO B. Fowler 5 51
6. Vision Service Plan (VSP) Administrative YES B. Fowler 5 53
Services Contract
7. Group Health Cooperative 2015 Contract. YES B. Fowler 5 55
8. Banking Services RFP. — Information Only NO A. BeMiller 5 59
9. Resolution authorizing investment of YES A. BeMiller 5 61
available monies in the Local Government
Investment Pool
10. August Financial Packet. NO A. BeMiller 5 77
11. September Financial Packet. NO A. BeMiller 5 135
12. Puget Sound Emergency Radio Network YES T. Brubaker 5 193
Interlocal Agreements - Recommend
13. tw telecom, inc.—Approval of Merger— YES T. Brubaker 5 245
Ordinance.
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 4`h Avenue South, Kent,98032-5895. Dates and times are
subject to change. For information please contact Annalise LaPorte at (253)856-5705.
Any person requiring a disability accommodation should contact the City Clerles Office at(253)856-5725 in
advance.
For TDD relay service call Washington Telecommunications Relay Service at 1-800-833-6388.
1
KENT
WASHINGTON
OPERATIONS COMMITTEE MINUTES
October 21, 2014
Committee Members Present: Les Thomas, Chair, Bill Boyce and Dana Ralph.
The meeting was called to order by L. Thomas at 4:00 p.m.
1. APPROVAL OF MINUTES DATED OCTOBER 7, 2014.
B. Boyce moved to approve the Operations Committee minutes dated October 7, 2014.
D. Ralph seconded the motion, which passed 3-0.
2. APPROVAL OF CHECK SUMMARY REPORT DATED 9/16/2014 THROUGH
9/30/2014.
D. Ralph moved to approve the check summary report dated 9/16/2014 through
9/30/2014. B. Boyce seconded the motion, which passed 3-0.
3. SHOWARE CENTER SALES, MARKETING, AND OPERATIONAL MANAGEMENT
SERVICES AGREEMENT.
Economic and Community Development Director B. Wolters brought a motion before the committee to
request approval for the Mayor to sign the ShoWare Center Sales, Marketing, and Operational
Management Services Agreement, which would extend the management and concessions services
from SMG for a term of an additional five years to commence January 1, 2015 and extend through
December 31, 2019 with the option to terminate or extend after three years.
The new amendment to the agreement offers SMG the opportunity to earn an Incentive Fee of up to
$50,000 per year. SMG's achievement of the incentive would be based upon ShoWare's ability to
exceed a gross Revenue Benchmark of $2.15 million which would then entitle them to 20% of the
revenue generated over this benchmark, up to the $50,000 cap. The incentive is meant to encourage
SMG to grow ShoWare's revenue above its current trend.
L. Thomas brought up the thought of looking at the contract from the net perspective. B. Wolters
responded by saying, "We can't do net under the IRS." He also mentioned that it wouldn't be in the
best interest of the facility as it could result in the operator cutting operating costs too far, resulting in
negative service.
Current revenues are at about $2.1 million. Understanding this, B. Boyce asked, "Does it make sense
to raise the bar a little higher?"The response was if the benchmark was to be raised, the incentive
would be less attainable for SMG. D. Ralph went on to clarify with B. Wolters that, even though
ShoWare Center is losing money, the City would still pay a 20% incentive to SMG if earned while the
other 80% of revenue earned would go toward reducing the deficit.
B. Wolters went on to say that SMG will invest $500,000 into the facility for capital improvements to
be paid upon execution of the new Management Agreement. Another element to the proposed
amendment; SMG will forgive the existing Accounts Receivable balance of $200,000 which will be
helpful for ShoWare's bottom line this year.
In addition to talking about the amended agreement, the committee continued discussion with B.
Wolters in regards to a demand/claim letter the City mailed to Mortenson Construction, the company
responsible for the construction of ShoWare. The letter brings up issues with the ice plant, hot water
2
Operations Committee Minutes
October 21, 2014
Page: 2
heaters and the plaza lights. In short, it claims that the City did not get the equipment and services
that were paid for. Kent's City Attorney T. Brubaker clarified, "the letter is an attempt to resolve the
issue at an arm's length in advance of filing a lawsuit."
After being asked what the claim total was and where the money would go, B. Wolters answered that
"The total claim related to Mortenson is in excess of $500,000." A. BeMiller, the Finance Director
answered the second part of the question saying, "If the City is awarded the money, it would show up
as current year revenue for ShoWare."
B. Wolters wrapped up his presentation informing the committee that Mortenson has been highly
cooperative with the City. D. Ralph had a similar comment, saying that SMG has been a fantastic
partner from the beginning with commitment to making ShoWare successful. She also mentioned,
"Anything other than continuing this contract would be a setback."
L. Thomas asked that before this item be put on the Consent Calendar, that it go before the
Economic and Community Development Committee for further discussion.
B. Boyce moved to recommend approval of the ShoWare Center Sales and
Operational Management Services Agreement. D. Ralph seconded the motion,
which passed 3-0.
4. MUNICIPALITIES CONTINUING DISCLOSURE COOPERATION INITIATIVE (MCDC).
A. BeMiller, Finance Director, discussed what the US Securities and Exchange Commission's (SEC)
Municipalities Continuing Disclosure Cooperation Initiative is and how it affects the city. The MCDC
is intended to address potential widespread violations of the Federal Securities Law by municipal
underwriters of municipal securities - municipalities who have issued bonds.
This "information only" discussion was an effort to brief the committee members on where the City
is in the process with a questionnaire (report) that KeyBank put forth to the City of Kent with
regard to an issue of failure to connect several Committee on Uniform Securities Identification
Procedures (CUSIPS) to financial reports. A. BeMiller updated the committee, informing them that
the City and the City's bond company, Pacific Law Group, heard what Key Bank submitted as part
of their questionnaire. The City is mentioned and the bond issue is mentioned but the language that
Key Bank used was innocuous. Both parties agree that the issues Key Bank brought up are minor.
A. BeMiller brought up is the fact the Key Bank's language did not clearly state the fault they found
on the City's part which was disconcerting. So rather than sending in a questionnaire or not, the
City has decided to instead send a formal letter asking for clarification; an explanation of what it
was that happened. The only issue with this action is that the City will lose the protections that the
MCDC provides. However, it would force the SEC to prove that there was a material weakness or
misstatement in the City's statements.
The meeting was adjourned at 4:30 p.m. by L. Thomas.
v
Annalise LaPorte
Operations Committee Secretary
3
BENEFITS DIVISION
Becky Fowler
Manager
400 West Gowe
Kent, WA 98032
Fax: 253-856-6270
OFFICE: 253-856-5290
November 18, 2014
To: Operations Committee
From: Becky Fowler, Benefits Manager
Thru: Lorraine Patterson, Human Resources Director
Subject: Premera Blue Cross three year (2015 thru 2017) Administrative Services
Contract
Motion: I move to recommend the first year, 2015 Premera Blue Cross Administrative
Services Contract for the city's self-insured health plan be placed on the City Council
consent calendar for the December 9, 2014 meeting subject to approval of final terms
and conditions by the City Attorney.
SUMMARY: The city contracts with Premera Blue Cross as a third-party administrator
(TPA) to process claims and provide access to Premera Blue Cross's PPO network of
doctors and hospitals. The city is self-insured for this program and wires the weekly
claims cost to Premera Blue Cross for our medical and prescription expenses. The
three year contract beginning 2015 has no increase in admin fees, no rate increase for
2016, and a slight increase of 3% for 2017. The cost of the administrative services
contract by Premera Blue Cross and claims expense is budgeted in the health and
wellness fund.
BUDGET IMPACT:$510,000 (Administrative Services Contract)
BACKGROUND: Approximately 94% of the city's employee population is covered
under the self-insured Premera Blue Cross program totaling 2,300 lives. Included in
this coverage is our LEOFF I retirees and their dependents. The overall projected cost
of our self-insured plan inclusive of administration fees is $11,293,305 for 2014 and is
budgeted in the health and wellness fund.
City of Kent Human Resources Department
Lorraine Patterson, Director
DRAFT 4
ADMINISTRATIVE SERVICE CONTRACT
BETWEEN
PREMERA BLUE CROSS
AND
CITY OF KENT
EFFECTIVE JANUARY 1, 2016 THROUGH DECEMBER 31, 2016
(The "Contract Period")
This Contract is effective by and between the group named above (hereinafter referred to as the "Plan Sponsor"),
and Premera Blue Cross (hereinafter referred to as the "Claims Administrator"or"we,""us," or"our").
WHEREAS, the Plan Sponsor has established an employee benefit plan (hereinafter referred to as the "Plan")
which provides for payment of certain welfare benefits to and for certain eligible individuals as defined in writing
by the Plan Sponsor, such individuals being hereinafter referred to as "Members" and,
WHEREAS, the Plan Sponsor has chosen to self-insure the benefit program(s) provided under the Plan, and
WHEREAS, the Plan Sponsor desires to engage the services of the Claims Administrator to provide
administrative services for the Plan,
NOW THEREFORE, in consideration of the mutual covenants and conditions as contained herein the parties
hereto agree to the provisions in this Contract, including any Attachments and endorsements thereto. The parties
below have signed as duly authorized officers and have hereby executed this Contract. If this Contract is not
signed and returned to the Claims Administrator within sixty (60) days of its delivery to the Plan Sponsor or its
agent, the Claims Administrator will assume the Plan Sponsor's concurrence and the Plan Sponsor will be bound
by its terms.
IN WITNESS WHEREOF the parties hereto sign their names as duly authorized officers and have executed this
Contract.
City of Kent
BY: DATE:
Title
ADDRESS:
Premera Blue Cross
BY: DATE: January 1, 2015
Jeffrey Roe
President and Chief Executive Officer
P.O. Box 327
Seattle, WA 98111-0327
5
TABLE OF CONTENTS
ADMINISTRATIVE SERVICE CONTRACT..................................................................................................1
PREMERA BLUE CROSS............................................................................................................................1
CITYOF KENT..............................................................................................................................................1
1. DEFINITIONS...........................................................................................................................................1
2. DUTIES AND RESPONSIBILITIES OF THE PLAN SPONSOR.............................................................1
2.1. Documentation................................................................................................................................1
2.2. Plan Sponsor's Fiduciary Authority.................................................................................................1
2.3. Defense of the Plan.........................................................................................................................2
2.4. Administrative Duties......................................................................................................................2
2.5. Taxes, Assessments, And Fees .....................................................................................................2
2.6. Compliance With Law.....................................................................................................................2
2.7. Appeals...........................................................................................................................................3
2.8. Funding...........................................................................................................................................3
3. DUTIES AND RESPONSIBILITIES OF THE CLAIMS ADMINISTRATOR.............................................3
3.1. Administrative Duties......................................................................................................................3
3.2. Appeals...........................................................................................................................................4
3.3. Claims Processing ..........................................................................................................................4
3.4. Funding Support..............................................................................................................................5
3.5. Annual Accounting..........................................................................................................................5
3.6. Participation In Class Action Suits..................................................................................................5
4. LIMITS OF THE CLAIMS ADMINISTRATOR'S RESPONSIBILITY.......................................................6
4.1. Recoveries......................................................................................................................................6
4.2. Independent Contractor..................................................................................................................6
4.3. Limits of Liability..............................................................................................................................6
S. FEES OF THE CLAIMS ADMINISTRATOR............................................................................................6
5.1. Payment Time Limits.......................................................................................................................6
5.2. Late Payments................................................................................................................................6
5.3. Customization Fees ........................................................................................................................6
6. AUDIT.......................................................................................................................................................7
7. SUBROGATION.......................................................................................................................................7
8. TERM OF CONTRACT............................................................................................................................7
8.1. Contract Period...............................................................................................................................7
8.2. Changes to Fees.............................................................................................................................8
9. TERMINATION.........................................................................................................................................8
9.1. Termination With Notice..................................................................................................................8
City of Kent January 1, 2015
1018212
6
9.2. Contract Period Expiration..............................................................................................................8
9.3. Termination Due to Insolvency .......................................................................................................8
9.4. Termination Due to Inability to Perform..........................................................................................8
9.5. Termination For Nonpayment.........................................................................................................9
9.6. Plan Sponsor Liability Upon Termination........................................................................................9
9.7. Final Accounting..............................................................................................................................9
9.8. Claims Runout.................................................................................................................................9
10. DISCLOSURE........................................................................................................................................9
11. OTHER PROVISIONS..........................................................................................................................10
11.1. Choice of Law .............................................................................................................................10
11.2. Proprietary Information................................................................................................................10
11.3. Parties To The Contract..............................................................................................................10
11.4. Notice..........................................................................................................................................10
11.5. Integration...................................................................................................................................10
11.6. Assignment .................................................................................................................................10
11.7. Survival .......................................................................................................................................11
12. ATTACHMENTS TO THE ADMINISTRATIVE SERVICE CONTRACT..............................................11
ATTACHMENT A—OUT-OF-AREA SERVICES.......................................................................................12
ATTACHMENT B —CENSUS INFORMATION ..........................................................................................15
ATTACHMENT C—REPORTING...............................................................................................................16
ATTACHMENT D—FEES OF THE CLAIMS ADMINISTRATOR..............................................................17
ATTACHMENT E— BUSINESS ASSOCIATE AGREEMENT....................................................................19
ATTACHMENT F—CARE FACILITATION................................................................................................20
ATTACHMENT G—EXTENDED POST-PAYMENT RECOVERY SERVICES..........................................21
ATTACHMENT H—PERFORMANCE GUARANTEES.............................................................................23
City of Kent January 1, 2015
1018212
7
1 . DEFINITIONS
Administration Fee Guarantee Period The multi-year period during which the Claims Administrator's base
administration fees will not exceed amounts agreed upon by the Claims Administrator and the Plan Sponsor. The
Administration Fee Guarantee Period is shown in "Attachment D—Fees Of The Claims Administrator."
Adverse Benefit Determination Any of the following: a denial, reduction, or termination of, or a failure to
provide or make payment (in whole or in part) for, a benefit, including payment that is based on a determination of
the eligibility of a Member to participate in the Plan. This includes any denials, reductions, or failures to provide or
make payment resulting from the application of utilization review or limitations on experimental and investigational
services, medical necessity, or appropriateness of care. It also includes a decision to rescind a Member's
coverage unless the rescission is due to nonpayment of subscription charges.
Affordable Care Act The Patient Protection and Affordable Care Act of 2010 (Public Law 111-148) as amended
by the Health Care and Education Reconciliation Act of 2010 (Public Law 111-152).
Claims Administrator Premera Blue Cross.
Contract Period The period shown on the face page of this Contract. The Contract Period begins at 12:01 a.m.
on the starting date shown on the face page and ends at midnight on the ending date shown on the face page.
Effective Date The date this Contract takes effect (the first day of the Contract Period). The Effective Date is
shown on the face page of this Contract.
Grandfathered Health Plan A Plan benefit package that meets the requirements to be a "grandfathered health
plan"set forth in the federal Affordable Care Act regulations. If the Plan consists of more than one benefit
package, the federal regulations on grandfathered plan status apply separately to each benefit package.
Member A Subscriber or dependent who is eligible for coverage as stated in the Plan and who is enrolled as
required in the Plan.
Non-Grandfathered Health Plan A Plan benefit package that does not meet the requirements to be a
grandfathered health plan set forth in the federal Affordable Care Act regulations. If the Plan consists of more
than one benefit package, the federal regulations on non-grandfathered plan status apply separately to each
benefit package.
PEPM "Per employee per month."
Plan The employee benefit plan established and maintained by the Plan Sponsor that is being administered
under this Contract. The Plan may consist of one or more benefit packages.
Plan Sponsor City of Kent.
Subscriber A person who is eligible for coverage under the Plan by virtue of an employee-employer relationship
or other relationship between the person and the Plan Sponsor, and who is enrolled as required in the Plan.
2. DUTIES AND RESPONSIBILITIES OF THE PLAN SPONSOR
2.1. Documentation
The Plan Sponsor shall provide the Claims Administrator with a copy of any documents describing the benefit
program(s) that the Claims Administrator needs to rely upon in performing its responsibilities under this Contract.
2.2. Plan Sponsor's Fiduciary Authority
The Plan Sponsor shall have final discretionary authority to determine the benefit provisions and to construe and
interpret the terms of the Plan.
The Plan Sponsor shall have final discretionary authority to determine eligibility for benefits and the amount to be
paid by the Plan.
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2.3. Defense of the Plan
Except as stated in subsection 4.3, the Plan Sponsor shall be responsible for defending any legal action brought
against the Plan, including a claim for benefits by or on behalf of any individual or entity, including but not limited
to any Member or former Member, any fiduciary or other party. This responsibility includes the selection and
payment of counsel. The Plan Sponsor shall not settle any legal action or claim without the prior consent of the
Claims Administrator if the action or claim could result in the Claims Administrator being liable, including for
example, any liability for contribution to or indemnification of the Plan Sponsor or other third party either directly or
indirectly.
2.4. Administrative Duties
Unless specifically delegated to the Claims Administrator by this Contract, the Plan Sponsor shall be responsible
for the proper administration of the Plan including the following:
a. The Plan Sponsor shall provide the Claims Administrator a complete and accurate list of all individuals
eligible for benefits under the benefit program(s) and to update those lists monthly. The Claims
Administrator shall be entitled to rely on the most recent list until it receives documentation of any change
thereto.
Retroactive enrollments shall be effective on the most recent of two dates:
• The date the Member's coverage would have been validly in force
• The first day of the fifth full calendar month preceding the month in which the Claims Administrator
receives the request for retroactive enrollment.
Retroactive terminations of coverage shall be effective on the most recent of two dates:
• The date the Member's coverage would have been terminated, had notification been timely
• The first day of the fifth full calendar month preceding the month in which the Claims Administrator
receives the request for retroactive termination.
b. The Plan Sponsor shall distribute to all Members all appropriate and necessary materials and documents,
including but not limited to benefit program booklets, summary plan descriptions, material modifications,
enrollment applications and notices required by law or that are necessary for the operation of the Plan.
c. The Plan Sponsor shall provide the Claims Administrator with any additional information necessary to
perform its functions under this Contract as may be requested by the Claims Administrator from time to
time.
d. If the Plan Sponsor writes or revises its benefit booklet, the Claims Administrator must review and
approve in advance the draft of the benefit booklet that is printed and distributed to Members.
The Plan Sponsor must also include BlueCard disclosure language approved by the Blue Cross Blue
Shield Association in its booklet.
2.6. Taxes, Assessments, And Fees
The Plan Sponsor shall be responsible for all taxes, assessments and fees levied by any local, state or federal
authority in connection with the Claims Administrator's duties pursuant to this Contract.
2.6. Compliance With Law
• The Plan Sponsor shall be responsible for the Plan's continuing compliance with all applicable federal,
state and local laws and regulations, as currently amended. These include but are not limited to:
The Internal Revenue Code of 1986, as amended
The Affordable Care Act.
The Paul Wellstone Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA)
The Health Insurance Portability and Accountability Act of 1996 (HIPAA)
The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA)
Law and regulations governing the treatment and benefits of Members covered by Medicare. These
include, but are not limited to, the Medicare Secondary Payer law and regulations and the Medicare,
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Medicaid, and SCHIP Extension Act of 2007 (MMSEA).
As required by MMSEA, the Plan Sponsor agrees to provide us the following information:
Employer Tax Identification Number (TIN/EIN),
Social Security Numbers (SSNs) of all Members (employees and dependents), and
Medicare Health Insurance Claim Numbers (HICNs) for all Medicare-entitled Members.
To comply with the Medicare Secondary Payer law and regulations, the Plan Sponsor also agrees to
notify us promptly if the Plan Sponsor experiences a change in total employee count that would
change the order of liability according to federal guidelines.
The Plan Sponsor, and not the Claims Administrator, is the "plan administrator" and the "plan sponsor"for
purposes of all federal laws that apply to the Plan Sponsor and impose duties or obligations on such
entities. The Plan Sponsor shall be responsible for determining whether it is subject to COBRA and, if so,
for notifying Members of their COBRA rights both initially and upon the occurrence of a qualifying event,
for calculating and collecting premiums for COBRA continuation of coverage and for promptly notifying
the Claims Administrator when an individual is no longer eligible for COBRA continuation of coverage. If
the Plan Sponsor is subject to ERISA, the Plan Sponsor is responsible to prepare and maintain its ERISA
plan document.
• If the Plan Sponsor elects to opt out of compliance with certain federal mandates as allowed by federal
law, the Plan Sponsor is responsible to file its opt-out with federal regulators for each contract period and
to notify Members of the opt-out in accordance with federal law and regulations then in effect. The Plan
Sponsor agrees to hold the Claims Administrator and the Network harmless for any and all consequences
arising from the Plan Sponsor's failure to file an opt-out as required by law for a given contract period,
errors in the opt-out filing, or failure to notify a Member as required by federal law.
2.7. Appeals
If an adverse decision on a Member appeal results from the Plan's internal appeal process, the Plan shall offer
the Member a review by an Independent Review Organization (IRO) as described in subsection 3.2.
2.8. Funding
The Plan Sponsor shall be solely liable for all benefits payable to Members under the Plan that are subject to this
Contract. The Plan Sponsor agrees to the following:
a. Provision Of Funds The Plan Sponsor shall maintain adequate funds from which the total cost of all
claims for each preceding week will be paid to the Claims Administrator by electronic funds transfer
(EFT). Funds must be provided within two (2) business days of notification by the Claims Administrator to
a person designated by the Plan Sponsor.
b. Late Payments If timely payment for the claims is not received by the Claims Administrator, the Plan
Sponsor shall pay the Claims Administrator a daily late charge. This late charge is calculated from the
first day following the period of two (2) business days stated above. This late charge is based on the
average monthly prime rate posted by Claims Administrator's designated bank during the Contract
Period, plus two (2) percent on the amount of the late payments for the number of days late. Late
charges are due at the end of the Contract Period as part of the annual accounting or, if earlier, upon
termination of the Contract.
c. Notices Notices required by this subsection and subsection 3.4 shall be by secure e-mail unless
another method is agreed upon in writing by the Plan Sponsor and the Claims Administrator.
3. DUTIES AND RESPONSIBILITIES OF THE CLAIMS ADMINISTRATOR
3.1. Administrative Duties
The Claims Administrator agrees to perform the following administrative services for the Plan Sponsor. The
Claims Administrator shall:
a. assist in the preparation and printing of the benefit program booklets, identification cards, and other
materials necessary for the operation of the Plan, and distribute identification cards to Members.
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The Claims Administrator shall be responsible to include approved BlueCard program disclosure
language in the booklets it prepares. If the Plan Sponsor prepares its own booklets, the Claims
Administrator shall provide approved language to the Plan Sponsor for inclusion in the booklets,
b. perform reasonable internal audits as stated in section 6 of this Contract,
c. answer inquiries from the Plan Sponsor, Members, and service providers regarding the terms of the Plan,
although final authority for construing the terms of the Plan's eligibility and benefit provisions is the Plan
Sponsors,
d. prepare and provide the Plan Sponsor with reports of the operations of the Plan in accordance with
"Attachment C—Reporting",
e. coordinate with any stop-loss insurance carrier,
f. When the plan makes use of one or more provider networks, maintain a network of healthcare facilities
and professionals as applicable to the plan design. Paid claims to such providers will reflect any
applicable provider discounts,
g. perform care facilitation services as identified in "Attachment F—Care Facilitation."
h. provide a Certificate of Group Health Coverage to Members when their coverage under this Plan
terminates or upon their request within 24 months of termination.
i. Brand-name prescription drug rebates are guaranteed on a per-prescription basis. The Claims
Administrator will pay to the Plan Sponsor the full amount of guaranteed rebates received by the Claims
Administrator in connection with the Plan Sponsor's pharmacy benefit utilization. Payment shall be made
to the Plan Sponsor on a calendar year quarterly basis unless agreed upon otherwise.
The allowable charge for prescription drugs is higher than the price paid to the pharmacy benefit manager
for those prescription drugs. The Claims Administrator retains the difference and applies it to the cost of
operations and the prescription drug benefit program.
3.2. Appeals
a. The Claims Administrator shall review and respond to the initial appeals made by Members of Adverse
Benefit Determinations (see section 1) as described in the benefit booklet provided by the Claims
Administrator for this Plan.
The Claims Administrator shall also provide a second review of adverse Member appeal decisions made
after its initial review. This review will be conducted as described in the benefit booklet provided by the
Claims Administrator for this Plan.
b. If an adverse decision on a Member's appeal results from the Plan's internal appeal process, the Claims
Administrator agrees to facilitate a review of the appeal by an Independent Review Organization (IRO) on
behalf of the Plan Sponsor. The Claims Administrator will submit all required documentation regarding
the appeal to the IRO and work with the IRO as needed to complete its review.
The external appeal process for Non-Grandfathered Plans will be offered and administered in accordance
with the requirements of the Affordable Care Act.
The Plan Sponsor is responsible for all costs charged by the IRO to perform its review. If the Plan
Sponsor chooses to share that cost with Members to the extent allowed under the Affordable Care Act,
the Plan Sponsor is responsible to charge and collect any such fee from a Member.
3.3. Claims Processing
The Claims Administrator shall process all eligible claims incurred after the Effective Date of this Contract which
are properly submitted in accordance with the procedures set forth in the Plan Sponsor's benefit booklet.
The Claims Administrator shall make reasonable efforts to determine that a claim is covered under the terms of
the Plan as described in the benefit booklet, to apply the coordination of benefits provisions, and prepare and
distribute benefit payments to Members and/or service providers. The Claims Administrator shall make
reasonable efforts to identify and recover overpayments due to claim processing errors that were within its
control, retroactive cancellations, or fraudulent billing practices. "Reasonable"for the purposes of this section
shall be determined by the Claims Administrator.
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3.4. Funding Support
The Claims Administrator shall follow the steps below to facilitate the Plan Sponsor's funding of its Plan.
a. Claim payment checks will be issued on the Claims Administrator's check stock. However, as stated in
subsection 2.8 above, the responsibility for funding benefits is the Plan Sponsor's and the Claims
Administrator is not acting as an insurer.
b. Each week, the Claims Administrator shall notify the Plan Sponsor of the amount due for the prior week's
claims. Notice will be by secure e-mail unless another method is agreed upon in writing by the Claims
Administrator and the Plan Sponsor.
3.6. Annual Accounting
Within 120 days of the end of the Contract Period, we shall perform an annual accounting of claims activity and
report to the Plan Sponsor.
3.6. Participation In Class Action Suits
The Plan Sponsor hereby delegates to the Claims Administrator the authority to participate on behalf of the Plan
Sponsor, and at the Claims Administrator's sole discretion, in class action lawsuits or settlements regarding any
services or supplies covered under the terms of the Plan. Examples of such services or supplies include
prescription or specialty drugs or medical devices. Such participation shall be limited to those instances in which
the Claims Administrator determines that it will submit a claim in the subject suit on behalf of its insured book of
business. The Claims Administrator shall have no obligation to participate on behalf of the Plan Sponsor in any
other lawsuit or settlement. The Claims Administrator will have no obligation to file claims on behalf of a Plan
Sponsor with which the Claims Administrator does not have a contract at the time the claims for recovery are
submitted.
The Plan Sponsor will recover the amount it is due under the terms of the settlement in question based upon the
data submitted by the Claims Administrator. Any amounts recovered by the Claims Administrator hereunder shall
be net of the Claims Administrator's fee as set forth below as well as fees paid to outside counsel in connection
with the lawsuit and/or settlement.
For each class action lawsuit or settlement in which the Claims Administrator participates hereunder on the Plan
Sponsor's behalf, the Plan Sponsor shall pay the Claims Administrator a fee representing a proportionate share of
a fixed amount intending to compensate the Claims Administrator for its work in connection with pursuing
recovery in these cases. The fixed amount is shown in "Attachment D—Fees Of The Claims Administrator." This
fixed amount is subject to change on an annual basis with at least 60 days' advance notice to the Plan Sponsor.
The amount of the Claims Administrator's fee payable by each Plan Sponsor shall be based on the proportion of
the total amount recovered by the Claims Administrator on behalf of the Plan Sponsor compared to the amount
recovered by Claims Administrator for all lines of business. The fee will be deducted from the amount of any
recovery received on behalf of the Plan Sponsor and will in no event exceed the amount of such recovery.
Payment hereunder shall be made within 60 days of the Claims Administrator's receipt of the settlement funds.
The Claims Administrator shall have no obligation to forward settlement funds to any group hereunder if the
amount due to the group is less than $5.
The Plan Sponsor may elect to decline to participate in the Claims Administrator's recovery process related to
class action lawsuits or settlements regarding any services or supplies covered under the Plan by providing the
Claims Administrator written notice. Except as set forth below, in the event the Plan Sponsor opts out, the Claims
Administrator shall have no further obligation whatsoever to the Plan Sponsor in connection with the recovery
process. The Plan Sponsor may request that the Claims Administrator gather data necessary for the Plan
Sponsor to submit its own claim. In any such case, the Plan Sponsor shall pay the amount shown in "Attachment
D—Fees Of The Claims Administrator"for the data-gathering services. Additionally, the Plan Sponsor shall make
any such request in writing a minimum of 30 days in advance of the claim filing deadline.
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4. LIMITS OF THE CLAIMS ADMINISTRATOR'S RESPONSIBILITY
It is recognized and understood by the Plan Sponsor that the Claims Administrator is not an insurer and that the
Claims Administrator's sole function is to provide claims administration services and the Claims Administrator
shall have no liability for the funding of benefits.
The Claims Administrator is empowered to act on behalf of the Plan Sponsor in connection with the Plan only as
expressly stated in this Contract or as mutually agreed to in writing by the Claims Administrator and the Plan
Sponsor.
This Contract is between the Claims Administrator and the Plan Sponsor and does not create any legal
relationship between the Claims Administrator and any Member or any other individual.
4.1. Recoveries
If, during the course of an audit performed internally by the Claims Administrator as described in subsection 3.1.1b.
above or by the Plan Sponsor pursuant to section 6 below, any error is discovered, the Claims Administrator shall
use reasonable efforts to recover any loss resulting from such error.
4.2. Independent Contractor
The Claims Administrator is an independent contractor with respect to the services being performed pursuant to
this Contract and shall not for any purpose be deemed an employee of the Plan Sponsor.
4.3. Limits of Liability
It is recognized by the parties that errors may occur and it is agreed that the Claims Administrator will not be held
liable for such errors unless they resulted from its gross negligence or willful misconduct. The Plan Sponsor
agrees to defend, indemnify and hold harmless the Claims Administrator from all claims, damages, liabilities,
losses and expenses arising out of the Claims Administrator's performance of administration services under the
terms of this Contract, so long as they did not arise out of the Claims Administrator's gross negligence or willful
misconduct.
5. FEES OF THE CLAIMS ADMINISTRATOR
6.1. Payment Time Limits
By the first of each month, The Plan Sponsor shall pay the Claims Administrator in accordance with the fee
schedule set forth in "Attachment D—Fees Of The Claims Administrator"that is incorporated herein by reference.
6.2. Late Payments
a. If, for any reason whatsoever, the Plan Sponsor fails to make a timely payment required under this
Contract by the tenth day of the month in which payment is due, the Claims Administrator may suspend
performance of services to the Plan Sponsor, including processing and payment of claims, until such time
as the Plan Sponsor makes the required payment, including interest as set forth in c. below.
b. In the event of late payment, the Claims Administrator may terminate this Contract pursuant to subsection
9.5 below. Acceptance of late payments by the Claims Administrator shall not constitute a waiver of its
right to cancel this Contract due to delinquent or nonpayment of fees.
c. The Claims Administrator will charge interest to the Plan Sponsor on all payments received after the tenth
day of the month in which they are due, including amounts paid to reinstate this Contract after termination
pursuant to subsection 9.5 below, at the average prime rate posted by Claims Administrator's designated
bank during the Contract Period plus two (2) percent on the amount of the late payments for the number
of days late. Interest will be in addition to any other amounts payable under this Contract.
6.3. Customization Fees
The Plan Sponsor shall pay the Claims Administrator a "customization fee"when the Plan Sponsor requests
either of the following:
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a. A plan benefit configuration that the Claims Administrator has not determined to be standard for the plan
type. Customization fees for nonstandard plan benefits assessed at this Contract's Effective Date are
listed in "Attachment D—Fees Of The Claims Administrator."
b. An off-anniversary benefit change, regardless of whether the desired benefit is standard for the plan type.
The customization fee for each off-anniversary change shall be $2,000. Customization fees for off-
anniversary changes shall be invoiced separately to the Plan Sponsor.
For purposes of customization fees, "benefits" include eligibility, termination, continuation, and benefit
payment provisions, benefit terms, limitations, and exclusions, funding arrangement changes, and any
other standard provisions of the Plan. Fees are computed based on current administrative costs to
implement and administer the benefit.
Customization fees for custom benefits that take effect on the Effective Date shown on the face page of
this Contract are due and payable prior to that Effective Date. Customization fees for off-anniversary
benefit changes are due and payable prior to the effective date of the change.
6. AUDIT
Within thirty (30) days of written notice from the Plan Sponsor, the Claims Administrator shall allow an authorized
agent of the Plan Sponsor to inspect or audit all records and files maintained by the Claims Administrator which
are directly pertinent to the administration of the Plan for the current or most recently ended contract period. Such
documents shall be made available at the administrative office of the Claims Administrator during normal
business hours. The Plan Sponsor shall be liable for any and all fees charged by the auditor. All audits shall be
subject to the Claims Administrator's audit policies and procedures then in effect. To the extent that the Plan
Sponsor requests data and reports that are beyond the scope of the Claim Administrator's audit policies and
procedures, the Plan Sponsor shall reimburse the Claims Administrator for the additional administrative costs
incurred in producing such data and reports.
Any agent or auditor who has access to the records and files maintained by the Claims Administrator shall agree
not to disclose any proprietary or confidential information used in the business of the Claims Administrator.
7. SUBROGATION
The Claims Administrator shall have no affirmative duty to pursue subrogation claims. However, the Claims
Administrator may pursue subrogation claims when the Plan Sponsor purchases subrogation services as
described in Attachment G —Extended Post-Payment Recovery Services. The Plan Sponsor shall have the sole
discretion to bring any legal claim or action to enforce the Plan's subrogation provisions. The Claims
Administrator will cooperate with the Plan Sponsor in the event the Plan Sponsor brings any legal action to
enforce the subrogation provisions of the Plan. Any costs and attorneys' fees incurred in pursuing such
subrogation claims shall be the responsibility of the Plan Sponsor.
8. TERM OF CONTRACT
8.1. Contract Period
The term of this Contract shall be the Contract Period shown on the face page of this Contract. If the Plan
Sponsor and the Claim Administrator agree to extend the Contract for another contract period by means of an
amendment, the term of this Contract shall be the Contract Period shown on the amendment.
Except as stated otherwise in this section and in subsection 8.2 below, the terms and conditions of this Contract
and the fee schedule set forth in "Attachment D—Fees Of The Claims Administrator" are established for the
Contract Period.
The Claims Administrator reserves the right to amend this Contract at any time if needed to comply with
applicable law or regulation.
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8.2. Changes to Fees
The Plan Sponsor acknowledges that the fee schedule set forth in "Attachment D— Fees Of The Claims
Administrator"and the services provided for in this Contract are based upon the terms of the Plan and the
enrollment as they exist on the Effective Date of this Contract. Any substantial changes, whether required by law
or otherwise, in the terms and provisions of the Plan or in enrollment may require that the Claims Administrator
incur additional expenses. The parties agree that any substantial change, as determined by the Claims
Administrator after consultation with the Plan Sponsor, shall result in the alteration of the fee schedule, even if the
alteration is during the Contract Period. The phrase "any substantial change"shall include, but not be limited to:
a. a fluctuation of ten (10) percent or more in the number of Members as set forth on the census information
included in "Attachment B—Census Information"which is herein incorporated by reference and made a
part of this Contract. Termination of Regional Fire Authority (RFA) employees from the plan will not be
considered a fluctuation.
b. the addition of benefit program(s) or any change in the terms of the Plan's eligibility rules, benefit
provisions or record keeping rules that would increase administration costs by more than $2,000,
c. any change in claims administrative services, benefits or eligibility required by law,
d. any change in administrative procedures from those in force at the inception of this Contract that is
agreed upon by the parties,
e. any additional services which the Claims Administrator undertakes to perform at the request of the Plan
Sponsor which are not specified in this Contract such as the handling of mailings or preparation of
statistical reports and surveys not specified in the Claims Administrator's standard Employer Group
Reporting set.
9. TERMINATION
9.1. Termination With Notice
The Plan Sponsor may terminate this Contract at any time by giving the Claims Administrator thirty (30) days
written notice.
9.2. Contract Period Expiration
This Contract will terminate on the last day of the Contract Period or the last day of any extension of the Contract
Period granted by the Plan Administrator.
9.3. Termination Due to Insolvency
Either party may terminate this Contract effective immediately by giving written notice to the other if a party
becomes insolvent, makes a general assignment for the benefit of creditors, files a voluntary petition of
bankruptcy, suffers or permits the appointment of a receiver for its business or assets, or becomes subject to any
proceeding under any bankruptcy or insolvency law, whether foreign or domestic. A party is insolvent if it has
ceased to pay its debts in the ordinary course of business; cannot pay its debts as they become due, or the sum
of its debts is greater than the value of its property at a fair valuation.
9.4. Termination Due to Inability to Perform
If loss of services is caused by, or either party is unable to perform any of its obligations under this Contract, or to
enjoy any of its benefits because of natural disaster, action or decrees of governmental bodies or communication
failure not the fault of the affected party, such loss or inability to perform shall not be deemed a breach. The party
who has been so affected shall immediately give notice to the other party and shall do everything possible to
resume performance. Upon receipt of such notice, all obligations under this Contract shall be immediately
suspended. If the period of nonperformance exceeds thirty (30) days from the receipt of such notice, the party
whose performance has not been so affected may, as its sole remedy, terminate this Contract by written notice to
the other party effective immediately. In the event of such termination, the Plan Sponsor shall remain liable to the
Claims Administrator for all payments due, together with interest thereon as provided for in subsection 5.2.c.
above.
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9.6. Termination For Nonpayment
The Claims Administrator may, at its sole discretion, terminate this Contract effective as of a missed payment due
date in the event that the Plan Sponsor fails to make a timely payment required under this Contract.
9.6. Plan Sponsor Liability Upon Termination
In the event this Contract is terminated prior to the end of the administration fee guarantee period shown in
"Attachment D—Fees Of The Claims Administrator," the Plan Sponsor shall remain liable to the Claims
Administrator for all delinquent sums together with interest thereon as provided for in subsection 5.2.c. above.
Furthermore, the Claims Administrator will have incurred fixed costs which, but for the termination, would have
been recouped over the course of the administration fee guarantee period. Therefore, in the event that the
Contract terminates pursuant to subsections 9.1 or 9.5 above, the Plan Sponsor shall also pay the Claims
Administrator as liquidated damages, and not as a penalty, an amount equal to two (2) months administration
fees. This monthly fee shall be determined by multiplying the rate set forth in "Attachment D—Fees Of The
Claims Administrator" by the average number of Subscribers covered by the Plan for the immediately preceding
six (6) month period or such shorter period if this Contract has not been in effect for a period of six (6) months.
The liquidated damages amount shall then be reduced on a pro rata basis for the number of months of the
administration fee guarantee period that the Contract was in force. The Plan Sponsor shall remain liable for
claims incurred during the Contract Period but not paid during the Contract Period and for the claims runout
processing fee set forth in the "Fees Of The Claims Administrator" attachment. Liquidated damages will not apply
in the event Plan Sponsor provides a minimum 12 month notice of its intent to terminate this agreement.
9.7. Final Accounting
Within one hundred twenty (120) days of termination by either party, the Claims Administrator shall deliver to the
Plan Sponsor an interim accounting. Within fifteen (15) months of termination the Claims Administrator shall
deliver to the Plan Sponsor a complete and final accounting of the status of the Plan.
At the expense of the Plan Sponsor, the Claims Administrator shall make available a record of deductibles and
coinsurance levels for each Member and deliver this information to the Plan Sponsor or its authorized agent.
9.8. Claims Runout
The Plan Sponsor continues to be solely liable for claims received by the Claims Administrator after the Contract
terminates. For the fifteen (15)-month period following termination of this Contract, the Claims Administrator shall
continue to process eligible claims incurred prior to termination, or adjustments to claims incurred prior to
termination, that the Claims Administrator receives no more than twelve (12) months after the date of termination
at the claims runout processing fee rate set forth in "Attachment D—Fees Of The Claims Administrator."
The runout processing charge will be due in full with the first request for claims reimbursement made during the
runout period.
If the Claims Administrator receives claims for Plan benefits more than twelve (12) months after the date this
Contract terminates, Claims Administrator shall deny those claims. If the Plan Sponsor wants to negotiate a
different arrangement, the Plan Sponsor must contact the Claims Administrator no later than the start of the
fourteenth month after the date this Contract terminates.
This"Claims Runout" provision shall survive termination of this Contract.
10. DISCLOSURE
It is recognized and understood by the Plan Sponsor that the Claims Administrator is subject to all laws and
regulations applicable to Claims Administrators and health care service contractors.
It is also recognized and understood by the Plan Sponsor that the Claims Administrator is not acting as an insurer
and also is not providing stop-loss insurance.
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11. OTHER PROVISIONS
11.1. Choice of Law
The validity, interpretation, and performance of this Contract shall be controlled by and construed under the laws
of the state of Washington, unless federal law applies. Any and all disputes concerning this Contract shall be
resolved in King County Superior Court or federal court as appropriate.
11.2. Proprietary Information
The Claims Administrator reserves the right to, the control of, and the use of the words "Premera Blue Cross" and
all symbols, trademarks and service marks existing or hereafter established. The Plan Sponsor shall not use
such words, symbols, trademarks or service marks in advertising, promotional materials, materials supplied to
Members or otherwise without the Claims Administrator's prior written consent which shall not be unreasonably
withheld.
The Claims Administrator's provider reimbursement information is proprietary and confidential to the Claims
Administrator and will not be disclosed to the Plan Sponsor unless and until a separate Confidentiality Agreement
is executed by the parties. For the purposes of this section, "provider reimbursement information" means data
containing, directly or indirectly (a) diagnostic, procedures or other code sets, and (b) billed amount, allowed
amount, paid amount or any other financial information for network and non-network hospitals, clinics, physicians,
other health care professionals, pharmacies and any other type of facility. Such data may or may not specifically
identify providers. No other provision of this Contract or any other agreement or understanding between the
parties shall supersede this provision.
11.3. Parties To The Contract
The Plan Sponsor hereby expressly acknowledges, on behalf of itself and all of its Members, its understanding
that this Administrative Service Contract constitutes a Contract solely between the Plan Sponsor and the Claims
Administrator, that the Claims Administrator is an independent corporation operating under a license with the Blue
Cross and Blue Shield Association, an association of independent Blue Cross and Blue Shield Plans (the
"Association") permitting the Claims Administrator to use the Blue Cross Service Mark in the States of
Washington and Alaska, and that the Claims Administrator is not contracting as the agent of the Association.
The Plan Sponsor further acknowledges and agrees that it has not entered into this Administrative Service
Contract based upon representations by any person other than the Claims Administrator, and that no person,
entity or organization other than the Claims Administrator shall be held accountable or liable to the Plan Sponsor
for any of the Claims Administrator's obligations to the Plan Sponsor created under this Administrative Service
Contract. This provision shall not create any additional obligations whatsoever on the Claims Administrator's part
other than those obligations created under other provisions of this Administrative Service Contract.
11.4. Notice
Except for the notice given pursuant to the "Funding"subsection of section 2, any notice required or permitted to
be given by this Contract shall be in writing and shall be deemed delivered three (3) days after deposit in the
United States mail, postage fully prepaid, return receipt requested, and addressed to the other party at the
address as shown on the face page of this Contract or such other address provided in writing by the parties.
11.6. Integration
This Contract, including any appendices or attachments incorporated herein by reference, embodies the entire
Contract and understanding of the parties and supersedes all prior oral and written communications between
them. Only a writing signed by both parties hereto hereof may modify the terms.
11.6. Assignment
Neither party shall assign this Contract or any of its duties or responsibilities hereunder without the prior written
approval of the other.
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11.7. Survival
The following provisions shall survive the termination of this Contract:
a. The funding of claims incurred prior to termination and processed during the runout period described in
9.8 Claims Runout. The funding provisions are described in subsections 2.8 and 3.4
b. The payment of runout processing fees described in 9.8
c. The liability, hold harmless and indemnification provisions of subsection 4.3
d. The Effect on Termination section in the Business Associate Agreement
e. The provisions of subsection 9.6
f. The final accounting provisions in subsection 9.7
12. ATTACHMENTS TO THE ADMINISTRATIVE SERVICE CONTRACT
The following attach to and become part of the body of this Contract and they are herein incorporated by
reference.
ATTACHMENT A—OUT-OF-AREA SERVICES
ATTACHMENT B—CENSUS INFORMATION
ATTACHMENT C—REPORTING
ATTACHMENT D—FEES OF THE CLAIMS ADMINISTRATOR
ATTACHMENT E —BUSINESS ASSOCIATE AGREEMENT
ATTACHMENT F—CARE FACILITATION
ATTACHMENT G—EXTENDED POST-PAYMENT RECOVERY SERVICES
ATTACHMENT H—PERFORMANCE GUARANTEES
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ATTACHMENT A — OUT-OF-AREA SERVICES
Premera Blue Cross participates in Inter-Plan Arrangements with other Blue Cross and/or Blue Shield Licensees.
They include 'the BlueCard° Program" and arrangements for payments to non-network providers. We are
required by the Blue Cross Blue Shield Association (BCBSA) to disclose the information below about these Inter-
Plan Arrangements to groups with which we do business. The Plan Sponsor has consented to this disclosure to
permit us to satisfy our contractual obligations to BCBSA. However, this provision defines or modifies the rights
and obligations of the parties under this Contract only with regard to the processing of claims for care outside
Washington and Alaska or in Clark County, Washington (our"Service Area").
Whenever Members access healthcare services outside our Service Area, the claims are processed through one
of these Inter-Plan Arrangements and presented to us for payment. Payment is made in accordance with the
terms and limitations of the Plan and the rules of the applicable BCBSA Inter-Plan Programs policies then in
effect. Under these policies, we remain responsible to the Plan Sponsor for fulfilling our obligations under this
Contract. The local Blue Cross and/or Blue Shield Licensee (the "Host Blue") is responsible for such services as
contracting and handling substantially all interactions with its network providers.
When Members are outside our Service Area, they may obtain care from providers that are in the network of a
Host Blue or from non-network providers. Our payment calculation practices in both instances are described
below. Circumstances may arise that are not directly covered by this description, however, in those instances,
our practices will be consistent with the spirit of this description.
It is important to note that receiving services through these Inter-Plan Arrangements does not change covered
benefits, benefit levels, or any stated residence requirements of the Plan.
Liability Calculation Method Per Claim
Network Providers The calculation of the Member's liability for claims processed through the BlueCard Program
will be based on the lower of the network provider's billed charge for the covered services or the allowable charge
made available to us by the Host Blue. Most often, the Plan Sponsor's liability for those claims is calculated
based on the same amount on which the Member's liability is calculated. In rare cases, the Plan Sponsor's
liability may be greater than billed charges if the Host Blue has negotiated with a network provider an inclusive
allowance (such as a per-case or per-day amount) for specific services.
Host Blues may use various methods to determine an allowable charge, depending on the terms of their network
provider contracts. The allowable charge can be one of the following:
An actual price. An actual price is a priced amount passed to us without any of the adjustments made to
estimated or average prices, as explained below.
An estimated price. An estimated price is a negotiated price that is reduced or increased by a percentage
to take into account certain payments negotiated with the provider and other claim- and non-claim-related
transactions. Such transactions may include, but are not limited to, anti-fraud and abuse recoveries,
provider refunds not applied on a claim-specific basis, retrospective settlements, and performance-related
bonuses or incentives.
An average price. An average price is a percentage of billed charges for the covered services
representing the aggregate payments negotiated by the Host Blue with all of its providers or with a similar
classification of its providers. It may also include the same types of claim- and non-claim-related
transactions as an estimated price.
Host Blues using either an estimated price or an average price may, in accordance with Inter-Plan Programs
policies, prospectively increase or reduce such prices to correct for over- or underestimation of past prices.
Prospective adjustments may mean that a current price reflects additional amounts or credits for claims already
paid to providers or anticipated to be paid to or received from providers. However, the BlueCard Program
City of Kent 12 January 1,2015
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requires that the Host Blue's allowable charge for a claim is final for that claim, no future estimated or average
price adjustment will change the pricing of past claims.
If a Host Blue uses either an estimated price or an average price on a claim, it may also hold some portion of the
amount that the Plan Sponsor pays in a variance account, pending settlement with its network providers.
Because all amounts paid are final, neither variance account funds held to be paid, nor the funds expected to be
received, are due to or from the Plan Sponsor. Such payable or receivable amounts would be eventually
exhausted by provider settlements and/or through prospective adjustments to the negotiated prices. Some Host
Blues may retain interest earned, if any, on funds held in variance accounts.
Clark County Providers Some providers in Clark County, Washington do have contracts with us. These
providers will submit claims directly to us and benefits will be based on our allowable charge for the covered
service or supply.
Non-Network Providers When covered services are provided outside our Service Area by providers that do not
have a contract with the Host Blue, the allowable charge will generally be based on either our allowable charge
for these providers or the pricing requirements under applicable state law. Members are responsible for the
difference between the amount that the non-network provider bills and this Plan's payment for the covered
services.
Exceptions Required By Law In some cases, federal law or the laws of a small number of states may require
the Host Blue to include a surcharge as part of the liability for Members' covered services. If either federal law or
any state laws mandate other liability calculation methods, including a surcharge, we would then use the
surcharge and/or other amount that the Host Blue instructs us to use in accordance with those laws as a basis for
determining the Plan's benefits and any amounts for which Members are responsible.
Return of Overpayments
Recoveries from a Host Blue or its network providers can arise in several ways. Examples are anti-fraud and
abuse recoveries, provider/hospital audits, credit balance audits, utilization review refunds, and unsolicited
refunds. In some cases, the Host Blue will engage a third party to assist in identification or collection of recovery
amounts. Recovery amounts determined in these ways will be applied in accordance with applicable Inter-Plan
Programs policies, which generally require correction on a claim-by-claim or prospective basis.
Unless otherwise agreed to by the Host Blue, we may request adjustments from the Host Blue for full refunds
from providers due to the retroactive cancellation of Membership, but never more than one year after the date of
the Inter-Plan financial settlement process for the original claim. In some cases, recovery of claim payments
associated with retroactive cancellations may not be possible if, as an example, the recovery conflicts with the
Host Blue's state law or its provider contracts or would jeopardize its relationship with its providers.
BlueCard Worldwide®
If Members are outside the United States, the Commonwealth of Puerto Rico, and the U.S. Virgin Islands, they
may be able to take advantage of BlueCard Worldwide when accessing covered health services. BlueCard
Worldwide is unlike the BlueCard Program available in the United States, the Commonwealth of Puerto Rico, and
the U.S. Virgin Islands in certain ways. For instance, although BlueCard Worldwide provides a network of
contracting inpatient hospitals, it offers only referrals to doctors and other outpatient providers. Also, when
Members receive care from doctors and other outpatient providers outside the United States, the Commonwealth
of Puerto Rico and the U.S. Virgin Islands, the Members will typically have to submit the claims themselves to
obtain reimbursement for these services.
Fees and Compensation
Network Providers The Plan Sponsor understands and agrees to reimburse us for certain fees and
compensation which we are obligated under applicable Inter-Plan Programs requirements to pay to the Host
Blues, to BCBSA, and/or to Inter-Plan Programs vendors, as described below. The fees may be revised in
accordance with Inter-Plan Programs standard procedures, which do not provide for prior approval by any plan
sponsor. Such revisions typically are made annually, but may occur at any time. Revisions do not necessarily
coincide with the Plan Sponsor's benefit period under this Contract.
City of Kent 13 January 1,2015
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Only the access fee can be charged separately each time a claim is processed. If such a fee is charged, it will be
either a percentage of the discount/differential we receive from the Host Blue or a set fee, based on the current
rate in accordance with the applicable Inter-Plan Program's standard procedures for establishing the access fee
rate. The access fee will not exceed $2,000 for any claim.
All other Inter-Plan Programs-related fees are covered by our general administrative fee. See "Attachment D—
Fees of the Claims Administrator."
Non-Network Providers All fees related to non-network provider claims are covered by our general
administrative fee.
Value-Based Programs
Members might access covered services from providers that participate in a Host Blue's value-based program
(VBP). Value-based programs focus on meeting standards for treatment outcomes, cost and quality, and
coordinating care when the member is seeing multiple providers. Some of these programs are similar to those we
have in Washington. Types of value-based programs are accountable care organizations, global payment/total
cost of care arrangements, patient-centered medical homes and shared savings arrangements.
The Host Blue may pay VBP providers for meeting standards for treatment outcomes, cost and quality, and
coordinating care over a period of time called a measurement period. We then pass these payments through to
the Plan Sponsor. Sometimes, VBP payments are made before the end of the measurement period.
The Host Blue may bill VBP payments for Members in one of two ways:
In the Allowable Charge. Host blues may adjust the allowable charges for VBP providers claims to include VBP
payments.
If the VBP pays a fee to the provider for coordinating the Member's care with other providers, the Host Blues may
also bill these fees with claims. They will use a separate procedure code for care coordination fees.
Members will have to pay a share of VPB payments when Host Blues include VBP charges in claims and a
deductible, copay or coinsurance applies to the claim. Members will not be billed for any VBP care coordination
fees.
Billed Separately. Instead of adjusting clams, some Host Blues bill VPB payments as a "per member per month"
(PMPM) charge for each Member who participates in the Value Based Program. We pass these PMPM amounts
on to the Plan Sponsor.
Variance Accounts. Some Host Blues' claims adjustments or PMPM amounts used for VBP payments may be
estimates. As a result, these Host Blues hold part of the amounts paid by the Plan Sponsor and member in a
variance account. The Host Blues will use these funds to adjust future VPB payments following the process
explained under"Liability Calculation Method Per Claim" above. Neither positive variance account amounts
(funds available to be paid in the following year), or negative variance amounts (the funds needed to be received
in the following year) are due to or from City of Kent. If City of Kent terminates, it will not receive a refund or
charge from the variance account.
City of Kent 14 January 1,2015
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ATTACHMENT B - CENSUS INFORMATION
Administration Fees, effective January 1, 2015, are based on the following:
Number of Active Members:
Employee Spouse Children
Medical/Rx 622 353 683
Number of COBRA Members:
Employee Spouse Children
Medical/Rx 9 4 1
Other Carriers Offered: Group Health
City of Kent 15 January 1,2015
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ATTACHMENT C - REPORTING
A standard package of reports covering the Contract Period will be provided to the Plan Sponsor within the fees
set forth in "Attachment D—Fees Of The Claims Administrator." The reports will cover:
• Earned premium
• Paid claims
• Census data
• Claims summaries by:
• Provider type
• Service type
• Coverage type
Please note that reports, format, and content may be modified from time to time as needed.
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ATTACHMENT D - FEES OF THE CLAIMS ADMINISTRATOR
Pursuant to the Administrative Service Contract, the Plan Sponsor shall pay the Claims Administrator the fees, as
set forth below, for administrative services.
Administration Fees:
$56.65 per employee per month
Administration Fee Guarantee:
The base administration fee, not including other charges such as producer fees, is guaranteed as shown below
during the period from January 1, 2015 through December 1, 2017. This period shall be known as the
"administration fee guarantee period."
Year Amount Contract Period Begins Contract Period Ends
Year 1 $56.65 PEPM January 1, 2015 December 31, 2015
Year 2 $56.65 PEPM January 1, 2016 December 31, 2016
Year 3 $58.35 PEPM January 1, 2017 December 31, 2017
PEPM —Per Employee Per Month
Other Fees:
Network Management Fee $6.90
B&O Tax $0.82
The charge for processing runout claims is an amount equal to the active administration fee at the time of
termination, times the average number of subscribers for the 3-month period preceding the termination date,
times two.
Value-Based Program Payments
Provider groups enter into agreements with Premera or other Blue Cross and/or Blue Shield Licensees (Host
Blues)for value-based programs. Such programs include the Blue Distinction Total Care program, Global
Outcomes Contracts, accountable care organizations, patient-centered medical homes, shared savings
arrangements, and global payment/total cost of care arrangements. Premera and the Host Blues may pay value-
based program providers for meeting the programs' standards for treatment outcomes, cost, quality and care
coordination. The Plan Sponsor shall pay the Claims Administrator a per-member-per month (PMPM) amount
established for each value-based program provider group. The PMPM amount will be multiplied by the number of
the Plan Sponsor's members that are attributed to each provider group. The PMPM amounts differ between the
provider groups, and may change during the Contract Period.
Fee For Class Action Recoveries
The Plan Sponsor shall pay the Claims Administrator a fee for its work in pursuing class action recoveries on
behalf of the Plan Sponsor as described in Subsection "3.6. Participation In Class Action Suits." The fee shall be
a proportionate share of$10,000, based on the proportion of the amount recovered on behalf of the Plan Sponsor
compared to the total amount recovered by the Claims Administrator for all lines of business.
BlueCard Fee Amount:
BlueCard Fees are tracked and billed monthly in addition to claims expense.
City of Kent 17 January 1,2015
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Care Facilitation:
Included in Administration Fee. See "Attachment F—Care Facilitation"for an overview of services provided.
Extended Post-Payment Recovery Services:
Claims Administrator will perform the services listed below on a pay-for-performance, contingent fee ("Contingent
Fee") basis, which shall be calculated as a percentage of the gross amount recovered with respect to any
particular claim. See "Attachment G—Extended Post-Payment Recovery Services"for an overview of services
provided.
Post Payment Recovery
Contingent Fee
Category
Coordination of Benefits 25%
Subrogation 25% unless claim requires engagement of outside
counsel, in which case the Contingent Fee amount
shall be 35%.
Provider Billing Errors 25%
Credit Balance 25%
Hospital Billing and Chart Review 35%
City of Kent 18 January 1,2015
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ATTACHMENT E - BUSINESS ASSOCIATE AGREEMENT
The Plan Sponsor should keep its signed business associate agreement and any signed amendments behind this
page.
City of Kent 19 January 1,2015
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ATTACHMENT F - CARE FACILITATION
Claims Administrator agrees to provide the following care facilitation programs for the fees shown in "Attachment
D—Fees Of The Claims Administrator."
Service Description
Care Management
Prospective and retrospective review for medical
Clinical review necessity, appropriate application of benefits. Prospective
review is not mandatory for provision of benefits.
Voluntary program to provide cost-effective alternatives for
Case management care of complex or catastrophic conditions. This service
also educates Members and assists Members and
providers in managing breast& lung cancer.
Includes provision of evidence-based clinical practice and
Quality Programs preventive care guidelines to Members and providers,
chart tools, and quality of care program activities.
Prescription drug formulary Development of formulary and access to providers and
promotion Members on-line
Physician-based pharmacy Physician education on cost-effective prescribing
management
ePocrates Software to provide physicians with up-to-date drug and
plan formulary information.
Education for Members using multiple drugs to review
Polypharmacy prescriptions with their providers to decrease incidences of
adverse drug interactions
Follow-up with Members and physicians to minimize
Point-of-sale Pharmacy inappropriate or excessive drug therapies identified when
drugs are dispensed.
Demand Management Round-the-clock access for Members to RNs to answer
questions about health care.
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ATTACHMENT G - EXTENDED POST-PAYMENT RECOVERY SERVICES
Claims Administrator, through its affiliate, Calypso, shall provide a set of Extended Post Payment Recovery
Services to the Plan Sponsor as described below. Claims Administrator will perform these services on a pay-for-
performance, contingent fee ("Contingent Fee") basis, which shall be calculated as a percentage of the gross
amount recovered with respect to any particular claim. Contingent Fees are shown in "Attachment D—Fees Of
The Claims Administrator."
Post Payment Recovery Explanation of Services
Category
Claims Administrator's investigators and auditors will work to identify
and pursue overpayments due to Member's missing or inaccurate COB
information. Claims Administrator utilizes questionnaires and
Coordination of Benefits interviews with providers, employers and Members to determine if Plan
Sponsor's Plan is primary or secondary.
Claims Administrator's investigators, auditors and attorneys identify and
pursue overpayments due to Subrogation opportunities. Claims
Administrator's research to obtain accurate subrogation information and
determine group's subrogation rights include questionnaires and
interviews with providers, employers and Members as well as a review
of medical records. For verified overpayments Claims Administrator
Subrogation manages attorney and Member notification, files necessary liens,
coordinates case documentation, and provides representation for
arbitration hearings.
The Plan Sponsor will be pre-notified of Claims Administrator's intent to
file suit and retains the right to authorize or deny any legal action.
Claims Administrator's post-payment editing programs and
investigators and auditors perform additional screens and tests where
billing information is inconsistent with age/services rendered or where
Provider Billing Errors there appears to be up-coding or unbundling of services. A recovery
process is then employed to request and recover verified
overpayments.
This service requires an on-site review of the provider's financial
records and discussions with their staff. Credit balances are verified as
Credit Balance owed to Plan Sponsor and the source of the credit is determined. The
credit is reviewed with the provider and approved for payment back to
Claims Administrator or the Plan Sponsor.
This service requires an on-site review of the Member's medical charts
and interviews with provider staff by registered nurses. Calypso out-
Hospital Billing and Chart sources the on-site review work to an independent vendor who ensures
Review that:
Service is consistent with diagnosis and billing is consistent
City of Kent 21 January 1,2015
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Post Payment Recovery Explanation of Services
Category
with services.
• There has been no unbundling of services, diagnosis up-coding
or billing maximization.
• Services rendered were prescribed by the physician and the
doctor's notes were signed.
• Standardized billing and payment policies were used.
Calypso provides support for this vendor's efforts as well as processes
all recoveries.
City of Kent 22 January 1,2015
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2s
ATTACHMENT H - PERFORMANCE GUARANTEES
City of Kent 23 January 1,2015
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ATTACHMENT H
PERFORMANCE GUARANTEE AGREEMENT
BETWEEN
Premera Blue Cross of Washington
AND
City of Kent
EFFECTIVE 1/1/2015 THROUGH 12/31/2015 (The "Agreement Period")
This Performance Guarantee Agreement is between Premera Blue Cross of Washington ("the Company"), and
City of Kent ("the Group"). The Company will provide an acceptable level of service as described herein or will
pay the penalties also described herein.
SECTION 1. TERM
The term of this Agreement shall only be the Agreement Period.
Provided this Agreement is executed prior to or on the Effective Date, the Company's fulfillment of the
performance guarantees set forth in this Agreement shall be measured from the Effective Date.
In the event that this Agreement is not executed prior to or on the Effective Date, the Company's performance
shall be measured in accordance with Section 3.C.
The performance guarantees under this Agreement are contingent on the Company receiving timely payment of
administrative fees or subscription charges, as applicable, from the Group.
SECTION 2. PERFORMANCE GUARANTEES AND PENALTY AMOUNTS
The Company guarantees its performance as stated below. The maximum amount of accumulated penalties
for the Agreement Period shall be $2,500.00
Performance Guarantee Metrics:
1) Contract Services: Booklets
Premera will guarantee booklet proofs within 45 business days of receipt of the group renewal confirmation.
Additional drafts or final (electronic) booklets will be provided within 10 business days of producer/client edits to
initial draft and repeat with each revision as necessary. Printing and mailing of booklets are not subject to
performance guarantee.
This metric is non-standard and reporting will be Group specific settled annually
The estimated penalty for this metric will be $2,500.00
SECTION 3. EVALUATION OF PERFORMANCE AND PAYMENT OF PENALTIES
31
ATTACHMENT H
A) At the end of the Agreement, the Company shall compile the necessary documentation and perform the
necessary calculations to evaluate its fulfillment of each performance guarantee set forth in this Agreement and
make this information available to the Group.
B) If the Company fails to meet any of the performance guarantees set forth in Section 2, the Company shall
pay to the Group the financial penalty based on the percentage set forth in Section 2.
C) In the event that this Agreement is not executed by the Effective Date, the Company's performance shall be
measured from the first day of the month following the month this Agreement is executed. In such event the
applicable penalty amounts will be pro-rated for that portion of the year for which performance guarantee
metrics are in force.
D) Refer to Section 4 if the contract under which the Company provides insurance and/or administrative
services to the Group is terminated prior to the end of the term of this Agreement.
SECTION 4. TERMINATION OF AGREEMENT
If this Agreement terminates prior to the last day of the Agreement Period the Group is not entitled to any
penalties under Section 2 of this Agreement. This Agreement shall terminate upon the earliest of the following
dates:
A) the end of the Term of this Agreement;
B) the effective date of any state's or other jurisdiction's action which prohibits activities of the parties under this
Agreement;
C) the date upon which the Group either fails to meet its obligation to sufficiently fund the bank account from
which claims are paid (if applicable), or fails to make timely payments of either administrative fees or
subscription charges anytime during the plan year;
D) the date upon which the contract under which the Company provides services to the Group is terminated;
E) any other date mutually agreeable to the Company and Group.
32
33
BENEFITS DIVISION
Becky Fowler
Manager
400 West Gowe
Kent, WA 98032
Fax: 253-856-6270
OFFICE: 253-856-5290
November 18, 2014
To: Operations Committee
From: Becky Fowler, Benefits Manager
Thru: Lorraine Patterson, Human Resources Director
Subject: Delta Dental of Washington (DDW) Administrative Services Contract for
2015 through 2017.
Motion: I move to recommend the 2015 Administrative Services contract with Delta
Dental of Washington for the city's self-insured dental program be placed on the City
Council consent calendar for the December 9, 2014 meeting subject to final terms and
conditions of the City Attorney.
Summary: The city contracts with Delta Dental of Washington as a third-party
administrator (TPA) to process claims and provide access to DDW PPO network of
dentists. The city is self-insured for this program and will wire the monthly claims cost
to DDW for our dental expenses. The 2015 contract reflects an 8.5% increase in
admin fees with a rate guarantee for 2016/17 of no increase in admin fees and is
budgeted in the health and wellness fund.
Budget impact: $56,000. (Administrative Services Contract)
Background: All of the city's employee and dependent population are covered under
the self-insured Delta Dental of Washington program totaling 2,300 lives. Included in
this coverage is our LEOFF I retirees and their dependents. The overall projected cost
of our self-insured plan inclusive of administration fees for 2014 is approximately
$868,277 and is budgeted in the health and wellness fund.
City of Kent Human Resources Department
Lorraine Patterson, Director
34
Summary of Changes
For Contracts issued between January 1, 2015 and December 31, 2015
We are pleased to inform you that there have been no changes to your covered benefits or plan
administration for your 2015 Plan.
The information contained in this summary represents a brief overview of the substantive changes made from your
previous plan documents to your 2015 plan documents. The changes outlined below do NOT represent a change in
benefits, but have been made to provide additional information, for clarity or to ensure accuracy with how your Plan is
administered.
Benefit Changes
None
Plan Administration Changes
None
Text Revisions for Clarity and Accuracy - Benefits in Booklet
Class I Preventive, Covered Dental Benefits: The term "Fissure Sealants" has been replaced with "Sealants" to be
consistent with industry standard.
Class 11 Restorative, Covered Dental Benefits and Limitations: Language has been revised to indicate whether or not
Posterior Composites are a covered benefit.
Class 11 or III Restorative, Covered Dental Benefits and Limitations: Language has been revised to provide
information regarding Implant-Supported Crowns, if they are a covered benefit under the Plan.
Class 11 Periodontics, Covered Dental Benefits: Gingivectomy has been added to Covered Dental Benefits, to
accurately reflect the benefit.
Global Revisions: In instances where "certain conditions of oral health" is referenced, language has been revised or
added to define qualifying circumstances.
Outdated and duplicative information in the benefit limitations and/or exclusions sections have been removed.
Text Revisions for Clarity and Accuracy - Plan Administration
Contract 5.05: Language has been revised to clarify that any DDWA required examinations are conducted by an
independent dentist appointed by DDWA.
7.02: Language requesting Group generated Summary Plan Descriptions (SPDs) be provided to DDWA has
been removed. DDWA does not require or assume any risk for Group SPDs.
9.03*: The termination article in the Contract has been re-drafted to provide additional information regarding
the qualifying events that may lead to termination.
9.04: Language has been revised to provide clarity regarding parameters for the refund of premium following
termination of the Contract.
Appendix B, Section B: Definition of Eligibility Dependent has been revised to allow for more flexibility.
Booklet Out-of-State Dentists/FAQ, How do I get Claim Forms: Information has been added regarding how to
obtain and submit a claim form.
2015-01-00611-RC-02 i SOC-LOC rev 20150101
35
Dependent Eligibility and Termination: Additional language has been added regarding newborn and
adopted child enrollment.
Predetermination of Benefits/Claim Review and Appeal, Predetermination of Benefits*: Language in
these sections has been re-drafted to ensure consistency with how these processes are administered.
Glossary: Terms have been revised for clarity. Additionally, the Glossary has been relocated to the end of
the booklet.
Additional Global General Text Revisions
How to Contact DDWA: Guidance regarding how to obtain Delta Dental Participating Provider Directories has been
updated to include a telephone number (1-888-889-3734).
Local telephone numbers have been removed throughout the Plan documents.
Non-substantive Language Revisions: Revisions have been made to correct typos, grammar and punctuation
throughout the Plan documents.
Wording changes have been made to add clarity or to provide additional information throughout the Plan documents.
*Detailed information regarding the changes represented above is available on our 2015 Side by Side comparison
document, which will be provided upon request.
2015-01-00611-RC-02 ii SOC-LOC rev 20150101
36
Delta Dental of Washington
Dental Care Service Contract
DDWA Plan #00611
Name of Group: City of Kent
Herein called Group, agrees to a Dental Care Service Contract with Delta Dental of Washington, herein called
DDWA.
The effective date of this Contract shall be 12:01 a.m. Pacific Time on the first day of January, 2015 at Seattle,
Washington, and shall run for a period of 36 months, through December 31, 2017.
This Contract is issued and delivered in the State of Washington and is governed by Washington State laws. It is
subject to the terms set forth on the subsequent pages, appendices and amendments, which are a part of this
Contract.
Accepted By: Accepted By:
City of Kent Delta Dental of Washington
220 4th Avenue South Post Office Box 75983
Kent,Washington 98032 Seattle,Washington 98175-0983
Signed: Signed: - I�`-
Title: Title: Vice President
Underwriting and Actuarial
Date: Date: November 5, 2014
2015-01-00611-RC-02 1 PPOL rev 20150101
37
Article I— Definitions
For the purpose of this Contract, the following definitions shall apply:
1.01 "Administrative Fee" means the monthly amount payable by Group to cover claims paid by DDWA and as
designated in Appendix D.
1.02 "Benefit Period" means the period beginning January 1 and ending December 31.
1.03 "Certificate of Coverage" means the benefit booklet which describes in summary form the essential
features of the contract coverage, and to or for whom the benefits hereunder are payable. In the event
that contracts are changed or amended, new certificates or a clearly understandable benefit booklet insert
to existing certificates shall be furnished. The Certificate of Coverage is incorporated into this contract by
this reference as if the contents thereof were fully set out herein.
1.04 "Contract" means this agreement between DDWA and Group. This Contract constitutes the entire
Contract between the parties and supersedes any prior agreement, understanding or negotiation between
the parties.
1.05 "Covered Dental Benefit" means those dental services that are covered under this Contract, subject to the
Limitations set forth in the Certificate of Coverage.
1.06 "DDWA" means Delta Dental of Washington, a nonprofit corporation incorporated in Washington State.
DDWA is a member of the Delta Dental Plans Association.
1.07 "Delta Dental" means Delta Dental Plans Association, a nationwide non-profit organization of dental
benefit carriers offering a range of group dental benefit plans.
1.08 "Delta Dental PPO Dentist" means a Participating Dentist who has agreed to render services and receive
payment in accordance with the terms and conditions of a written Delta Dental PPO Participating Dentist
Agreement, which includes looking solely to Delta Dental for payment for covered services.
1.09 "Delta Dental Participating Dentist" means a licensed Dentist who has agreed to render services and
receive payment in accordance with the terms and conditions of a written Delta Dental Participating
Dentist Agreement, which includes looking solely to Delta Dental for payment for covered services.
1.10 "Dentist" means a licensed dentist legally authorized to practice dentistry at the time and in the place
services are performed. This Contract provides for covered services only if those services are performed
by or under direction of a licensed Dentist or other Licensed Professional. A Dentist does not mean a
dental mechanic or any other type of dental technician.
1.11 "Eligibility Date" means the date on which an Eligible Person becomes eligible to enroll in the Plan as
detailed in Appendix A or B.
1.12 "Eligible Dependent" means any dependent of an Eligible Employee who meets the conditions of eligibility
set forth in Appendix B.
1.13 "Eligible Employee" means any employee who meets the conditions of eligibility set forth in Appendix A.
1.14 "Eligible Person" means an Eligible Employee or an Eligible Dependent.
1.15 "Enrolled Dependent", "Enrolled Employee", or"Enrolled Person" means any Eligible Dependent, Eligible
Employee or Eligible Person, as applicable, who has completed the enrollment process and for whom
Group has submitted the monthly Administrative Fee to DDWA.
1.16 "Filed Fee" means the approved fee accepted by DDWA for a specific dental procedure performed by a
Delta Dental Participating Dentist submitting that fee and performing the dental service.
1.17 "Group" means the employer or entity that is contracting for dental benefits for its employees in this
Contract.
1.18 "Licensed Professional" means an individual legally authorized to perform services as defined in their
license. Licensed Professional includes, but is not limited to, denturists, hygienists, and radiology
technicians.
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1.19 "Maximum Allowable Fee" means the maximum dollar amount that will be allowed toward the
reimbursement for any service provided for a Covered Dental Benefit.
1.20 "Nonparticipating Dentist' means a licensed Dentist who has not agreed to render services and receive
payment in accordance with the terms and conditions of a written Participating Dentist Agreement
between a member of the Delta Dental Plans Association and such Dentist.
1.21 "Open Enrollment Period" means the annual period in which Eligible Employees can select benefits Plans
and add or delete Eligible Dependents.
1.22 "Participating Plan" means Delta Dental of Washington and any other member of the Delta Dental Plans
Association with which Delta Dental contracts to assist in administering the Benefits described in this
Contract.
1.23 "Payment Level' means the applicable percentage of Maximum Allowable Fees for Covered Dental
Benefits that shall be paid by DDWA as set forth in Appendix C.
1.24 "Plan" means this Contract that provides dental benefits. Any other Contract that provides dental benefits
and meets the definition of a "Plan" in the "Coordination of Benefits" section of the Certificate of Coverage
is a plan for the purpose of coordination of benefits.
1.25 "Retiree", for purposes of Group 00611 — Plan 03, the term Retiree may be inferred in place of the term
Employee, where applicable.
Article II—Eligibility
2.01 Every person who meets the conditions of eligibility as set forth in Appendix A or Appendix B is eligible for
enrollment in this Plan.
2.02 Group shall submit a list of Enrolled Persons to DDWA prior to the beginning of each monthly eligibility
period.
Article III —Monthly Payment
3.01 The monthly Administrative Fee and claims payment, to be remitted fully by Group, is determined as set
forth in Appendix D.
3.02 Administrative Fees are due with the Eligibility listing on or before the first day of the month. No person
shall be entitled to benefits under this Contract during any month for which Administrative Fee payment
has not been received by DDWA.
3.03 Claim Reimbursement is due as described in Appendix D. The total amount of claims payment shall be
transferred, via wire transfer, to the appropriate DDWA bank account within two business days of DDWA
notification of amount paid.
3.04 If payment is not received within 30 days DDWA may give written notice that payment is due and may, at
its option, terminate all benefits and be released from all further obligations as set forth in Article IX
entitled "Notice and Termination."
3.05 DDWA shall accept retroactive additions to eligibility (payments) that are received by DDWA within 60
days of the requested effective date.
3.06 DDWA shall accept retroactive terminations of eligibility (credits) that are received by DDWA within 60
days of the requested termination date, or to the end of the month of the last paid claim of termed
Enrolled Person, whichever is later.
3.07 DDWA shall not be obligated to refund paid claims for treatment from providers when the treatment was
performed in good faith that eligibility was current and accurate at the time of treatment.
3.08 Legislative Surcharge Clause. If any governmental unit imposes any new tax or assessment or increases
the rate of any current tax or assessment that is measured directly by the payments made to DDWA by
Group, then DDWA is authorized to increase the monthly Administrative Fee by the amount of such new
tax, assessment or increase, or pass through the exact tax amount to the Group separately.
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Article IV— Benefits Provided, Limitations and Exclusions
4.01 Covered Dental Benefits, Limitations, and Exclusions are as described in the Certificate of Coverage and
are subject to the Plan maximum and deductible as described in Appendix C.
4.02 The percentages of the Maximum Allowable Fee, Filed Fee, or the Dentists' actual charges payable by
DDWA for Covered Dental Benefits provided to an Enrolled Person are described in Appendix C.
4.03 Payment for services provided by a Delta Dental Participating Dentist shall be made directly to the
Dentist. Contracts between Delta Dental and its Delta Dental Participating Dentists provide that, if Delta
Dental fails to pay the dentist, the Enrolled Person shall not be liable to the dentist for any sums owed by
Delta Dental.
Article V—Conditions for Benefits —Dispute Determination Procedures
5.01 Covered Dental Benefits are available for an Enrolled Person from the enrollment date until such
enrollment terminates.
5.02 An Enrolled Person may elect the services of any licensed Dentist. DDWA is not responsible for
availability of any particular licensed Dentist.
5.03 DDWA shall be entitled to receive from any attending Dentist, or from hospitals in which a Dentist's care
is rendered, any records relating to treatment rendered to an Enrolled Person as may be required in the
administration of claims.
5.04 The provider dispute resolution process as outlined in individual provider contracts is available upon
request.
5.05 To determine Covered Dental Benefits for certain treatments, DDWA may require an Enrolled Person to
obtain an independent examination from a DDWA-appointed Dentist. DDWA will pay all of the charges
incurred for this examination
Article VI —DDWA's Obligations
6.01 DDWA will issue to Group an electronic version of the Certificate of Coverage for this Plan in the form of a
standard DDWA benefit booklet, which summarizes the Covered Dental Benefits and other essential
features of the Plan. If any amendment to this Contract materially affects any benefits described in such
booklets, electronic versions of corrected booklets or booklet inserts showing the change will be issued to
Group. A new booklet shall be created upon initial inception of the Contract and at every other renewal
thereafter. A booklet insert will be sent at renewal when a full booklet is not produced. Generally, new
Booklets and/or Inserts are not issued mid Contract Term unless as otherwise specified in this Contract.
6.02 If requested, DDWA will provide to Group one printed booklet for each employee enrolled in the Plan,
plus an additional 10 percent for a reserve supply. Group will reimburse DDWA for any additional costs
due to variation in booklet size or paper requested by Group. DDWA will have booklets delivered to
Group within 15 business days after reciept of a signed booklet approval form from Group. If a signed
booklet approval form is not returned to DDWA by Group, printed booklets will not be provided.
6.03 DDWA shall provide descriptions of predetermination, claim review, and complaint and appeal
procedures in the benefit booklets issued to Group.
6.04 If a Dentist or an Enrolled Person requests a predetermination of benefits, DDWA will provide a
predetermination of benefits for the Enrolled Person. Such predetermination of benefits will be valid for a
reasonable period of time, but no longer than such person's period of eligibility. Predetermi nations are not
an authorization for services but a notification of Covered Dental Benefits available and are not a
guarantee of payment.
6.05 DDWA shall not be obligated to make payment for any services rendered to a person who is not an
Enrolled Person at the time the services were performed.
6.06 DDWA may provide professional review of the adequacy and appropriateness of services rendered to
Enrolled Persons through its Quality Management and Clinical Review processes.
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6.07 DDWA shall provide Delta Dental Participating Dentist Directories to Group. This directory is available on-
line at www.DeltaDentalWA.com. The directory may also be requested by telephone at 800-554-1907. It
is understood that the composition of such directory is subject to change. DDWA reserves the right to
change the directory without notice. Each Enrolled Person is free to select a Dentist of his or her choice.
DDWA shall not be held liable for any act or omission on the part of the selected Dentist. Nothing
contained in this Contract shall be construed as obligating DDWA to render dental services, its sole
obligation being to pay the agreed-upon portion of Dentist's charges for Covered Dental Benefits in
accordance with the terms of this Contract.
Article VII—Group's Obligations
7.01 Group shall provide information to all Enrolled Employees as to the existence and terms of this Contract.
Group shall make benefit booklets available to each Enrolled Employee, which summarize the Covered
Dental Benefits and other essential features of the Plan.
7.02 If Group elects to prepare and print its own summary plan description, it does so at its own risk and
expense. The Group-prepared summary plan description must be based on the most current Certificate
of Coverage provided by DDWA, and will be for informational purposes only, not incorporated into this
Contract. Group is responsible for assuring the accuracy of any summary plan description that it elects to
prepare and distribute. DDWA is not obligated to review or approve any summary plan description
prepared by Group, and will not provide any warranty for the content of the Group-produced summary
plan description.
7.03 Group shall permit DDWA, at DDWA's expense, on reasonable advance written notice, to inspect
eligibility records in order to verify the accuracy of information submitted to DDWA. An equitable
adjustment of Administrative Fee shall be made in the event of inadvertent clerical errors or delays in
reporting eligibility.
7.04 Group shall sign and return any and all Contract documents within 30 days of the effective date or the
date DDWA sends the Contract document to Group or its authorized representative or agent, whichever
is later.
7.05 If a signed Contract or any changes affecting the Contract provisions are not received by DDWA from the
Group or the Group's legal representative(s) within 30 days following the effective date or the date DDWA
mails the contract to Group or its authorized representative or agent, whichever is later, but Group remits
the first month's Administrative Fee, the group will be deemed by DDWA to have agreed to the terms of
this Contract as stated, including acceptance of rates, Contract language and provisions. In such cases,
DDWA will process claims beginning on the effective date according to these Contract provisions.
Article VIII—General Provisions
8.01 No change in this Contract shall be valid unless evidenced by written amendment signed by an
authorized representative or agent of DDWA and an authorized representative or agent of Group.
8.02 Legal action to recover benefits provided for in this Contract may not be initiated prior to 60 days after
receipt of claim by DDWA. In addition, such legal action must commence within six years from the date
the claim was received by DDWA.
8.03 Any provision of this Contract that is in conflict with any governing law or regulation of the State of
Washington is hereby amended to comply with the minimum requirements of such law or regulation.
8.04 Indemnification
DDWA shall indemnify and hold harmless Group, its affiliates and their respective directors, officers,
employees and agents, for that portion of any liability, settlement and related expense (including
reasonable attorneys'fees) resulting solely and directly from DDWA's breach of this Agreement,
negligence, willful misconduct, criminal conduct, fraud or its breach of a fiduciary responsibility related to
or arising out of this Agreement.
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Group shall indemnify and hold harmless DDWA, its affiliates and their respective directors, officers,
employees and agents, for that portion of any liability, settlement and related expense (including
reasonable attorneys'fees) resulting solely and directly from Group's breach of this Agreement,
negligence, willful misconduct, criminal conduct, fraud or its breach of a fiduciary responsibility related to
or arising out of this Agreement.
8.05 Force Maieure
In the event DDWA is unable to perform its obligations hereunder by reason of fire, casualty, lockout,
strike, labor condition, riot, war, act of God or by ordinance, law, order or decree of any legally constituted
authority, then this Contract may, at the option of DDWA, be suspended. During any period of
suspension, DDWA shall not be required to perform any service hereunder, nor shall DDWA be liable for
any damages arising from any event that precipitated the suspension. If this Contract is suspended
pursuant to this provision, Group's obligation to make Administrative Fee payments shall also be
suspended for the same period of time.
8.06 DDWA and Group will act in accordance with applicable state and federal privacy requirements and
disclosure requirements, such as the Gramm-Leach-Bliley Act (GLBA) and the Health Insurance
Portability and Accountability Act (HIPAA), including any applicable regulations.
8.07 For the purposes of this contract, the terms spouse, marriage, marital, husband, wife, widow, widower,
next of kin, and family shall be interpreted as applying equally to domestic partnerships or individuals in
domestic partnerships as well as to marital relationships and married persons, and references to
dissolution of marriage shall apply equally to domestic partnerships that have been terminated, dissolved,
or invalidated, to the extent that such interpretation does not conflict with federal law. Where necessary,
gender-specific terms such as husband and wife used in any part of this contract shall be construed to be
gender neutral, and applicable to individuals in domestic partnerships.
8.08 Group and DDWA both acknowledge and agree that DDWA may contract with a third-party administrator
to perform certain administrative functions under this Contract, including but not limited to collection of
Administrative Fee payments due, and collection of enrollment and termination information. Any third-
party administrator performing these functions is acting as an authorized representative of DDWA, and
DDWA does not waive or disclaim any responsibility for our obligations under this Contract.
Article IX— Notice and Termination
9.01 Any notice under this Contract shall be sufficient if given by either Group or DDWA by regular mail to the
other addressed to the office stated on the front page of this Contract or to such other address as may be
designated by written notice to the other.
9.02 This Contract may be terminated effective at the end of the term by either Group or DDWA, by either
party giving written notice to the other at least 30 days prior to the end of the Contract term, except as
otherwise provided in Article III or this Article IX.
9.03 DDWA may elect to terminate this Contract, without prior approval of the Washington State Insurance
Commissioner, if any of the events outlined in this Section 9.03 occur. Termination would be effective at
the end of the month for which Administrative Fees have been received by DDWA prior to the time of
such election. If termination occurs, DDWA will provide written notice thereof to Group. If DDWA elects to
so terminate because of default by Group, then Group shall be indebted to and agrees to pay DDWA the
sum of all claims payments and expenses incurred for dental services rendered from the date of default
until the date of termination, including costs of recovery.
Events that allow termination:
(i) A failure to pay Administrative Fee or perform Group's other obligations when due.
(ii) Any violation of published policies of DDWA.
(iii) Change or implementation of federal or state health care reform laws that no longer permit the
continued offering of such coverage.
Events that allow termination if the Group does not take corrective action consistent with their obligations
under this Contract:
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(i) Enrolled Persons who become entitled to Medicare benefits who fail to apply for a Medicare
Supplement Plan, or Medicare Cost, Risk, or HCPP Plan offered by DDWA.
(ii) Enrolled Persons committing fraudulent acts against DDWA.
(m) Enrolled Persons who materially breach the terms of this Contract.
9.04 If on termination of this Contract, Group has paid Administrative Fee to DDWA applicable to a period of
time after the termination date, DDWA shall, within 30 days after notification of termination, return such
portion of Administrative Fee to Group less any amounts due to DDWA.
9.05 Acceptance by DDWA of the proper amount of Administrative Fee, after termination of this Contract and
without requiring a new application, shall reinstate the Contract as though it had never terminated, unless
DDWA shall, within five business days of receipt of such payment, either:
1) Refund the payment so made, or
2) Issue to Group a new Contract accompanied by written notice stating clearly those respects in which
the new Contract differs from the terminated Contract in benefits, coverage or otherwise.
9.06 Upon termination of this Plan, all expenses incurred prior to the termination of the Plan, but not submitted
to DDWA within six months after the date of such treatment will be excluded from any benefit
consideration.
Article X— List of Appendices
10.01 The attached appendices are a part of this Contract. Appendices are identified as follows:
Appendix A— Employee Eligibility Requirements
Appendix B— Dependent Eligibility Requirements
Appendix C— Method of Payment
Appendix D—Group's Financial Obligations
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Appendix A. Employee Eligibility Requirements
Section A Definition of Eligible Employee
An employee of the City of Kent is eligible to enroll on the date the employee becomes:
• an active, full-time, non-uniformed employee who regularly works a minimum of 40 hours a week,
• an active, part-time, non-uniformed employee who regularly works a minimum of 21 hours a week but
less than 40 hours a week on a continuous service basis,
• an approved job share employee working at least 20 hours per week,
• an active uniformed employee, or
Uniformed employees are defined as follows:
o LEOFF I Employees - Full-time active law enforcement officers or fire fighters who
established membership in the LEOFF system as defined in Sections (3) and (4), CH131,
Law of 1972 1st Ex. Sess. prior to October 1, 1977.*
o LEOFF 11 Employees - Full-time active law enforcement officers or fire fighters who
established membership in the LEOFF System as defined in Sections (3) and (4), CH131,
Law of 1972 1st Ex. Sess. on or after October 1, 1977.
• an elected Council Member for the City of Kent.
o The benefit provisions of this policy are available to City of Kent Council members only as a
secondary source of insurance benefit. If the insured Council member does not have
insurance from a primary source, benefits in this policy will be primary.
* Retired LEOFF I employees and retired disabled LEOFF I employees who are eligible to receive
a retirement benefit under the LEOFF I Retirement Plan may enroll in the City of Kent Retiree
Plan.
Eligible Employees are Enrolled Employees after fully completing the enrollment process, including
payment of Administrative Fee by Group to DDWA.
Section B Effective Date of Coverage
Eligible Employees are eligible to enroll in this Plan on the effective date of this Contract.
An employee hired after the effective date of this Contract shall become eligible to enroll in this Plan on
the date of hire.
Section C Continuation of Coverage
An employee shall continue to be eligible to enroll in this Plan during the time this Contract is in effect as
long as the employee remains an Eligible Employee. An Enrolled Employee shall continue to be enrolled
as long as the Group has made timely payment of the monthly Administrative Fees on behalf of the
Enrolled Employee to DDWA.
While satisfying the various requirements of the FMLA and COBRA laws rests primarily with the Group,
DDWA will fully cooperate with Group in complying with these laws.
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Leave of Absence
Coverage for a subscriber and enrolled dependents may be continued for up to 180 days when the
employer grants the subscriber a leave of absence and premium charges continue to be paid. If a
medical leave is granted, the City of Kent may pay the required monthly charge for the employee and
enrolled dependents for up to 180 days. The 180-day leave of absence period counts toward the
maximum COBRA continuation period, except as prohibited by the Family and Medical Leave Act of
1993.
Section D Termination of Coverage
An employee shall cease to be eligible to enroll or cease to be enrolled in the Plan at the end of the
calendar month in which the employee ceases to be an Eligible Employee or upon termination of this
Contract, whichever occurs first. An Enrolled Employee shall cease to be enrolled at the end of the
calendar month in which the Enrolled Employee ceases to be an Eligible Employee, or at the end of the
calendar month for which Group has made the last timely payment of the monthly Administrative Fees on
behalf of the Enrolled Employee to DDWA, or upon termination of this Contract, whichever occurs first.
Section E Enrollment Requirements
All Eligible Employees enrolled in the Group-sponsored medical plan must be enrolled in this Plan
regardless of whether or not enrolled as a dependent in another dental plan. Employees who are not
enrolled in the Group-sponsored medical plan may not enroll in this Plan. Each Eligible Employee must
complete the enrollment process. DDWA must receive the completed enrollment information within 60
days of the employee's Eligibility Date. If the enrollment information is not received within 60 days,
enrollment will not be accepted until the next Open Enrollment Period.
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Appendix B. Dependent Eligibility Requirements
Section A Definition of Eligible Dependent
An Eligible Dependent is a dependent of an Enrolled Employee who meets the requirements for eligibility
established by Group.
To be a dependent under this plan, the family member must be:
• The lawful spouse of the subscriber, unless legally separated,
• The state-registered domestic partner of the subscriber, or
• An eligible child under 26 years of age as follows:
• A natural offspring of either or both the subscriber or spouse,
• A legally adopted child of either or both the subscriber or spouse, or
• A child placed with the subscriber for the purpose of legal adoption in accordance with
state law. "Placed" for adoption means assumption and retention by the subscriber of
a legal obligation for total or partial support of a child in anticipation of adoption of
such child, or
• A legally placed ward of the subscriber, spouse, or domestic partner living
permanently in the home of the subscriber.
Foster children are not eligible for coverage. Spouses and children of dependents are not eligible for
coverage under this plan.
Dependent eligibility validation documentation and information shall be maintained and verified by Group.
Eligible Dependents are Enrolled Dependents after fully completing the enrollment process, including
payment of Administrative Fee by Group to DDWA.
Section B Effective Date of Coverage
An Eligible Dependent shall become eligible to enroll in this Plan on the date the Eligible Employee
becomes eligible to enroll in this Plan, or on the first day of the calendar month following the month in
which such person became an Eligible Dependent of the Eligible Employee.
Section C Continuation of Coverage
A dependent shall continue to be eligible to enroll in this Plan while this Contract is in effect as long as the
dependent remains an Eligible Dependent of an Eligible Employee. An Enrolled Dependent shall
continue to be enrolled as long as the Group has made timely payment of the monthly Administrative
Fees on behalf of the Enrolled Employee to DDWA.
While satisfying the various requirements of the FMLA and COBRA laws rests primarily with the Group,
DDWA will fully cooperate with Group in complying with these laws.
Section D Termination of Coverage
An Eligible Dependent shall cease to be eligible to enroll or cease to be enrolled in this Plan at the end of
the calendar month in which the employee ceases to be an Eligible Employee or the person no longer
meets the definition of an Eligible Dependent, whichever occurs first.
An Enrolled Dependent shall cease to be enrolled at the end of the calendar month in which the Enrolled
Employee ceases to be enrolled, at the end of the calendar month for which Group has made timely
payment of the monthly Administrative Fees on behalf of the Enrolled Employee to DDWA, or upon
termination of this Contract, whichever occurs first.
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An Enrolled Employee may terminate coverage of an Enrolled Dependent only coincident with a
subsequent renewal or extension of this Plan. Once an Enrolled Employee terminates such Enrolled
Dependent's coverage, the coverage cannot be reinstated, unless there is a change in family status as
defined in the Special Enrollment Period section of the Certificate of Coverage.
Section E Enrollment Requirements
Eligible Dependents enrolled in the Group-sponsored medical plan of the Enrolled Employee must also
be enrolled in this Plan provided they satisfy the requirements of an Eligible Dependent. A family member
not covered under the Group-sponsored medical plan cannot be covered under this Plan.
When an Eligible Dependent is no longer enrolled in the medical plan, they no longer satisfy the
requirements of an Eligible Dependent and must be disenrolled from this Plan.
If a new Eligible Dependent is not enrolled in this Plan pursuant to the rules set forth in this Contract, such
Eligible Dependents shall not be eligible for enrollment in this Plan during the then-current contract term.
Such person may enroll during any Open Enrollment Period or during a Special Enrollment Period as
defined in the Certificate of Coverage.
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Appendix C. Method of Payment
Section A Constant Payment Plan
Fees for Covered Dental Benefits provided to an Enrolled Person are based on the following:
• Delta Dental PPO Participating Dentist based on their state's Maximum Allowable Fee for Delta Dental
PPO Participating Dentists, or their actual fee, whichever is less
• Delta Dental Participating Dentist based on their state's Maximum Allowable Fee for Delta Dental Premier
Participating Dentists, or their actual fee, whichever is less
• Nonparticipating Dentist in Washington State based on DDWA's Maximum Allowable Fee for
Nonparticipating Dentists, or their actual fee, whichever is less
• Nonparticipating Dentist outside of Washington State based on DDWA's Maximum Allowable Fee for
Participating Dentists, or their actual fee, whichever is less
The percentages of the above-indicated fee payable by DDWA for Covered Dental Benefits are as follows:
100% and Group Health Coop. Medical - Plan 01
and
80%and HSA Medical - Plan 02
Delta Dental PPO Dentists Delta Dental Premier Dentists
Covered Dental Benefits
Dentists outside of Nonparticipating Dentists in
Washington State Washington State
Class 1 100 percent 100 percent
Class 11 80 percent 80 ercent
Class 111 80 percent 80 ercent
Orthodontic 50 percent 50 ercent
Accidental Injury 100 percent 100 percent
Retirees - Plan 03
Delta Dental PPO Dentists Delta Dental Premier Dentists
Covered Dental Benefits
Dentists outside of Nonparticipating Dentists in
Washington State Washington State
Class 1 100 percent 100 percent
Class 11 80 percent 80 ercent
Class 111 50 percent 50 ercent
Orthodontic 50 percent 50 ercent
Accidental Injury 100 percent 100 percent
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Section B Plan Maximum
(i) PLAN 01 - FOR ENROLLEES IN THE 100 PERCENT& GROUP HEALTH MEDICAL PLAN
The maximum amount payable by DDWA for Class I, 11 and III Covered Dental Benefits (including
Accidental Injury Benefits) per Enrolled Person during each Benefit Period shall be $1,500. Charges for
dental procedures requiring multiple treatment dates shall be considered incurred on the date the service
is completed. Amounts for such procedures shall be applied to the Plan maximum based on such
incurred date.
The lifetime maximum amount payable by DDWA for orthodontic benefits is $1,800 per Enrolled Person.
Covered benefits for Medically Necessary Orthodontia provided to children up to the age of nineteen do
not accrue towards the maximum benefit allowed under this plan.
Covered benefits provided to children up to the age of nineteen do not accrue towards the maximum
benefit allowable under this plan.
(ii) PLAN 02- FOR ENROLLEES IN THE HSA AND 80 PERCENT MEDICAL PLAN
The maximum amount payable by DDWA for Class 1, 11 and III Covered Dental Benefits (including
Accidental Injury Benefits) per Enrolled Person during each Benefit Period shall be $1,800. Charges for
dental procedures requiring multiple treatment dates shall be considered incurred on the date the service
is completed. Amounts for such procedures shall be applied to the Plan maximum based on such
incurred date.
The lifetime maximum amount payable by DDWA for orthodontic benefits is $1,800 per Enrolled Person.
Covered benefits for Medically Necessary Orthodontia provided to children up to the age of nineteen do
not accrue towards the maximum benefit allowed under this plan.
Covered benefits provided to children up to the age of nineteen do not accrue towards the maximum
benefit allowable under this plan.
(III) PLAN 03- RETIREES
The maximum amount payable by DDWA for Class 1, 11 and III Covered Dental Benefits (including
Accidental Injury Benefits) per Enrolled Person during each Benefit Period shall be $1,500. Charges for
dental procedures requiring multiple treatment dates shall be considered incurred on the date the service
is completed. Amounts for such procedures shall be applied to the Plan maximum based on such
incurred date.
The lifetime maximum amount payable by DDWA for Orthodontic Benefits provided to an Enrolled Person
shall be $1,000.
Covered benefits for Medically Necessary Orthodontia provided to children up to the age of nineteen do
not accrue towards the maximum benefit allowed under this plan.
Covered benefits provided to children up to the age of nineteen do not accrue towards the maximum
benefit allowable under this plan.
Section C Plan Deductible(ALL PLANS)
DDWA is not obligated to pay the deductible, defined as the first$50 of fees for Covered Dental Benefits received
by an Enrolled Person during each Benefit Period. The total deductible amount for a family which includes an
Enrolled Employee and one or more Enrolled Dependents will not exceed three times the individual deductible or
$150 during each Benefit Period. Once the maximum deductible per family has been satisfied, no further
deduction will apply to any Enrolled Person in that family until the next succeeding Benefit Period. The deductible
does not apply to Class I Covered Dental Benefits, Orthodontic Benefits or Accidental Injury Benefits.
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Appendix D. Group's Financial Obligations
Claim Reimbursement
DDWA shall notify Group, on the last DDWA payment day of each calendar month, the actual amount of claims
paid by DDWA for that month. Notification will be via email which will constitute an invoice. Group will then have
two business days to transfer funds electronically to the appropriate DDWA bank account an amount equal to
total claims paid for the month.
Funds are due on the date notified. If the funds are not transferred within five days of notification, a late fee of one
percent of claims will be charged. An additional late charge of one percent of claims will be charged for each
subsequent 30 day period for which payment is not received. The charges shall be submitted by DDWA with a
subsequent payment notification.
Administrative Fee
The monthly Administrative Fee payable by Group under this Contract Term during the period January 1, 2015
through December 31, 2017 shall be $6.99 per Enrolled Employee. Group's payment shall be in the form of a
check or electronic transfer and shall accompany the eligibility listing. DDWA will then update the files and send a
new billing to Group for the next month of coverage.
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51
BENEFITS DIVISION
Becky Fowler
Manager
400 West Gowe
Kent, WA 98032
Fax: 253-856-6270
OFFICE: 253-856-5290
November 18, 2014
To: Operations Committee
From: Becky Fowler, Benefits Manager
Thru: Lorraine Patterson, Human Resources Director
Subject: Information Only - Stop Loss
Motion: None- Information Only
Summary: The City's current third party administrator for our individual and
aggregate stop loss coverage is Lifewise Assurance Company. To be competitive in the
market and for the city to contain stop loss costs, the city will be going out to bid for
the 2015 contract. Bid results will not be received prior to the last operation and
council meetings of the year. Consequently council will not be able to authorize the
contract until after the first of the year.
We cannot send out for bid, and Lifewise cannot confirm rates, until we receive the
October claim numbers in mid-November from Premera. We should have the
information to make a final decision with regard to this coverage by mid-December.
Budget impact: $
Background: As you are aware, the City is self-insured for all medical claims through
Premera Blue Cross. All City employees and their dependents that are enrolled in the
City's self-insured medical program are covered under a stop loss insurance policy.
This stop loss policy provides added coverage to the City for individual medical claims
exceeding $200,000 per employee or dependent for each calendar year. All medical
costs exceeding $200,000 per enrollee per year will be reimbursed to the City under
this policy.
City of Kent Human Resources Department
Lorraine Patterson, Director
52
53
BENEFITS DIVISION
Becky Fowler
Manager
400 West Gowe
Kent, WA 98032
Fax: 253-856-6270
OFFICE: 253-856-5290
November 18, 2014
To: Operations Committee
From: Becky Fowler, Benefits Manager
Thru: Lorraine Patterson, Human Resources Director
Subject: Vision Service Plan (VSP) four Year Administrative Services Contract
Beginning January 1, 2014 through December 31, 2017.
Motion: I move to recommend the second year, 2015 Vision Service Plan
(VSP)Administrative Services contract be placed on the consent calendar for the
December 9, 2014 meeting subject to approval of final terms and conditions by the
City Attorney.
Summary: The City contracts with Vision Service Plan as a third-party administrator
(TPA) to process claims and provide access to VSP's network of optometrists and
ophthalmologists. The city is self-insured for this program and wires the monthly
claims cost to VSP for our vision expenses. The four year contract (2014 -2017)
reflects no increase in administrative fees by VSP.
Budget impact: $115,000 (Administration and claim fees)
Background: All active employees and their dependents are covered under the self-
insured Vision Service Plan program totaling 2,300 lives. The third-party
administration fees, exclusive of claims, for 2014 are estimated to be $20,680 and are
budgeted in the health and welfare fund.
City of Kent Human Resources Department
Lorraine Patterson, Director
54
VISION SERVICE PLAN
PLEASE ATTACH TO YOUR
GROUP VISION CARE PLAN
AMENDMENT TO GROUP VISION CARE PLAN
To be attached to and made part of Group Vision Care Plan Number 12229020, issued to CITY OF KENT.
EXCEPT as specifically amended herein, said Plan shall remain in full force and effect.
IT IS HEREBY AGREED that effective January 1, 2014 the Plan Term shall be changed to forty-eight (48)
months.
SIGNATURE
9/30/14jxj VSP/AMENNERMLOC
55
BENEFITS DIVISION
Becky Fowler
Manager
400 West Gowe
Kent, WA 98032
Fax: 253-856-6270
OFFICE: 253-856-5290
November 18, 2014
To: Operations Committee
From: Becky Fowler, Benefits Manager
Thru: Lorraine Patterson, Human Resources Director
Subject: Group Health Cooperative 2015 Contract
Motion: I move to recommend the 2015 Group Health Cooperative contract for the
City's insured HMO plan be placed on the City Council consent calendar for the
December 9, 2014 meeting authorizing the Mayor to sign the contract subject to
approval of final terms and conditions by the City Attorney.
Summary: Renewal of the Group Health Cooperative of Puget Sound contract for the
City's insured health maintenance organization (HMO). The 2015 contract reflects a
2.86% increase in the health care premiums charged by Group Health Cooperative and
is budgeted in the health and wellness fund.
Budget impact: $510,000.
Background: The City purchases insurance with Group Health Cooperative of Puget
Sound. Group Health is a non-profit, health maintenance organization (HMO)
providing primary care medical and specialty center throughout the Pacific Northwest.
Approximately 43 employees and their families are covered under our Group Health
Cooperative plan.
City of Kent Employee Services Department
Sue Viseth, Director
56
GROUP HEALTH COOPERATIVE
CONTRACT REVISIONS
Effective January 1, 2015
(Created 6/20/2014; revised 8121114)
This is the most current list of revisions, but this list is subject to change at any time.
CONTRACT CHANGE EXPLANATION
General Information Information regarding primary care provider selection has been clarified.
Clarifications regarding Preauthorization provisions have been included
Accessing Care A clarification has been made to the Group Health-designated Specialist
provision to state that a fist of these specialists can be obtained from
Customer Service or by viewing the Provider Directory located at
www.ghe.org.
A clarification has been made to the process for medical necessity
determination by adding dentists as providers with the clinical expertise to
deny coverage based on medical necessity.
Benefit Details A clarification has been made to acupuncture to reflect that the 8 visits per
medical diagnosis per calendar year are available without Preauthorization.
A business decision has been made to include coverage of cardiac
rehabilitation up to a total of 36 visits per cardiac event when clinical criteria is
met. The cardiac rehabilitation exclusion has also been removed from the
Rehabilitation provision.
A clarification has been made to include a separate provision for coverage of
clinical trials where routine patient costs of qualified individuals in approved
clinical trials are covered to the extent benefits for these costs are required by
federal and state law. Information regarding routine patient costs and
exclusionary costs are included.
The Devices,Equipment and Supplies provision has been clarified to exclude
wigs/hair prosthesis.
The Diabetic retinal screening provision has been added in accordance with
PPACA requirements.
The Diagnostic Laboratory and Radiology provision has been moved within
Section IV. and has been clarified to state that nuclear medicine, as well as
radiology,ultrasound and laboratory services are covered.
The Drugs—Outpatient Prescription provision has been clarified to state that
coverage for Emergency services obtained outside of the Group Health
Service Area, and to include information regarding Group Health-designated
pharmacies is reflected in the Group Health Provider Directory, or can be
obtained by contacting the Group Health Customer Service Center.
Clarifications regarding coverage of approved non preferred drugs being
covered at the preferred drug level, and a definition of step therapy has been
included
GHC(8/21/14) 1
57
A clarification to the Hearing Examination and Hearing Aids provision has
been made to reflect coverage of cochlear implants.
A clarification to the Mental Health provision has been made by removing
inpatient residential treatment services(as required by the Office of the
Insurance Commissioner) and sexual and identity disorders(based on a
business decision) from the list of exclusions.
A clarification to the Optical provision has been made to state that in the event
a Member's age or medical condition prevents the Member from having an
intraocular lens or contact lens, framed lenses are available.
A clarification to the Outpatient Services provision has been made by
including chronic disease management as a covered service.
A clarification has been made to the Preventive Services provision to reflect
that routine prostate screening and colorectal cancer screening are covered for
Members who are age 50 or older or who are under age 50 and at high risk.
Chronic disease management coverage as provided under Preventive
services has also been included
The Temporomandibular Joint(TMJ)provision has been revised as required
by the Office of the Insurance Commissioner to remove congenital anomaly
from the list of exclusions.
The Transgender Services provision has been revised to reflect coverage of
medically necessary medical and surgical services for gender reassignment
in accordance with Washington law.
Exclusions The exclusion regarding services provided by someone who resides in the
Member's home has been removed as required by the Office of the
Insurance Commissioner.
Coordination of Benefits The Coordination ofBenefits provision has been clarified to reflect that if
the Member is covered by more than one health benefit plan, and the
Member does not know which is the primary plan, the Member should
contact any one of the health plans to verify which plan is primary.
GHC(8/21/14) 2
58
0
III" tj� II..i dt
2015 GIOLflDII....IIe IIf:IIhi Cloop : u. fiv
con had ad l II Nan Ih a in e Ilhi li g hdl li Ihl
You will find a number of contract/plan changes in your 2015 renewals. Some are in
response to new federal requirements, and others reflect recent business decisions made
by Group Health. Major changes are highlighted below. Please see "Contract revisions"
(included in this proposal) for several additional changes.
Cardiac Rehab. Cardiac rehabilitation is covered up to a combined total of 36 visits, per
cardiac event, when clinical criteria are met.
Transgender Services. Medically necessary medical and surgical services for gender
reassignment are covered when clinical criteria are met.
Mental Health Services. Medically necessary inpatient residential treatment services
are covered.
Coverage provided by Group Health Cooperative 'i ii I It( 'I f W An h-08
59
FINANCE
440 Aaron BeMiller, Director
Phone: 253-856-5260
N.147KEN T Fax: 253-856-6255
WASHING-ON
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
Date: November 18, 2014
To: Kent City Council Operations Committee
From: Aaron BeMiller, Finance Director
Subject: Banking Services Request for Proposals
Motion: No motion required; Discussion only.
Summary: The City, through the finance department, is in the process of writing a
Request for Proposals (RFP) for banking services. Our current banking services
contract with US Bank expired several years ago and the city has been continuing
to operate on the old, expired contract. For control and compliance purposes,
including becoming current on Kent City Code (KCC 3.01.020), this RFP process is
necessary. The finance department's rough calendar for the RFP process is to have
the RFP go out in mid-January 2015 and a formal decision on the selected vendor in
May 2015. However, because this is a significant undertaking and the selection of a
banking vendor significant decision, the timeline may slip if during our selection
process the selection committee decides more information and/or due diligence is
required before making a decision to bring to Council.
Budget impact: There is no budget impact for the RFP process. Unknown impact
once the selection is made.
Background: Kent City Code 3.01.020 Competitive service review states:
A. In order for the city to obtain a banking relationship that provides maximum
services to the city, the city will solicit competitive proposals.
B. The banking services of the city will be reviewed every three (3) years. The
council may decide to extend for an additional period of time or may direct the
finance department to solicit a new agreement.
C. The banks to be considered must be full-service banks. The banks also must
have complete investment departments which will, without solicitation, keep the
city informed of interest rate changes, investment opportunities or other market
conditions which would affect the return or investment of city funds.
D. The banks must provide copies of all documents required by state law. The
banks must meet or exceed the requirements outlined in state law.
E. Although a bank will be appointed to handle the regular checking activity, the
city will reserve the right to rescind such appointment, should the banking
relationship become unsatisfactory. This will require a majority vote of the city
council.
F. The investment activities of the city will in no way be affected by the
Kent Council Operations Committee Consolidating Budget Adjustment
60
appointment of a bank to handle the city's regular checking account. All investment
activity will be handled at the direction of the finance director, in accordance with
state laws.
(Ord. No. 2297, § 2; Ord. No. 2930, § 3, 7-3-90. Formerly Code 1986, § 3.06.020)
State law reference(s) — Protection of public funds, RCW 39.58.010 et seq.
The finance department will be requesting Council to extend the 3-year period as
stated in subsection B. While contract talk is premature for this meeting, I would
like to signal that the finance department will likely be requesting at least a four-
year contract with at least two contract extension periods of three years each.
Kent Council Operations Committee Consolidating Budget Adjustment
61
FINANCE
440 Aaron BeMiller, Director
Phone: 253-856-5260
N.147KEN T Fax: 253-856-6255
WASHING-ON
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
Date: October 7, 2014
To: Kent City Council Operations Committee
From: Aaron BeMiller, Finance Director
Subject: Resolution authorizing investment of available monies in the Local
Government Investment Pool
Motion: Recommend Council authorize adoption of the resolution
authorizing investment of City of Kent monies into the local government
investment pool subject to final approval by the Finance Director and City
Attorney.
Summary: The State Treasurer's Office is requiring all local governments that
invest in the Local Government Investment Pool (LGIP) complete this updated
resolution which acknowledges that the government body or their designee
responsible for overseeing or making investment decision has read and understands
the newly released prospectus attached to the resolution.
If an entity does not adopt the resolution, the State Treasurer's Office, who is
charged with managing the LGIP, will reserve the right to suspend the entities
participation in the pool.
Budget impact: $0
Background: The Washington State Legislature created a trust fund to be known
as the public funds investment account, commonly referred to as the Local
Government Investment Pool (LGIP), for the contribution and withdrawal of money
by an authorized eligible government entity for purposes of investment by the
Office of the State Treasurer.
The City of Kent is a current member of the LGIP with a total investment of over
$70M. The LGIP allows participants to maximize the interest potential of invested
funds while ensuring the liquidity of those funds.
Kent Council Operations Committee Consolidating Budget Adjustment
62
RESOLUTION NO.
A RESOLUTION of the City Council of the
City of Kent, Washington, authorizing investment of
available monies in the Local Government
Investment Pool.
RECITALS
A. Pursuant to Chapter 294, Laws of 1986, the Washington State
Legislature created a trust fund to be known as the public funds
investment account, commonly referred to as the Local Government
Investment Pool ("LGIP"), for the contribution and withdrawal of money by
an authorized eligible government entity for purposes of investment by the
Office of the State Treasurer.
B. From time to time it may be advantageous for the City of Kent, an
authorized eligible government entity ("Government Entity"), to contribute
funds available for investment in the LGIP.
C. The investment strategy for the LGIP is set forth in its policies and
procedures.
D. Any contributions or withdrawals to or from the LGIP made on behalf
of the Government Entity shall be first duly authorized by the City Council
63
of the City of Kent ("Governing Body"), or any designee of the Governing
Body pursuant to this resolution, or by a subsequent resolution.
E. The Government Entity will cause to be filed a certified copy of said
resolution with the Office of the State Treasurer.
F. The Governing Body and any designee appointed by the Governing
Body with authority to contribute or withdraw funds of the Government
Entity has received and read a copy of the prospectus and understands the
risks and limitations of investing in the LGIP.
G. The Governing Body attests by the signature of its members that it
is duly authorized and empowered to enter into this agreement, to direct
the contribution or withdrawal of Government Entity monies, and to
delegate certain authority to make adjustments to the incorporated
transactional forms, to the individuals designated herein.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT,
WASHINGTON, DOES HEREBY RESOLVE AS FOLLOWS:
RESOLUTION
SECTION 1, — Adopt. The City Council of the City of Kent
("Governing Body") hereby adopts the following procedures:
A. The Governing Body authorizes the contribution and
withdrawal of Governmental Entity monies in the LGIP in the manner
prescribed by law, rule, and the prospectus attached hereto as Exhibit "A"
and incorporated by reference ("Prospectus"), including any subsequent
amendments thereto. Such actions shall be consistent with the City of Kent
64
Financial Policies, as adopted pursuant to Resolution No. 1859, and as the
same may be amended from time to time.
B. The Governing Body has approved the Local Government
Investment Pool Transaction Authorization Form ("Form") as completed by
the City's Finance Director and incorporates the Form into this resolution by
reference and does hereby attest to its accuracy.
C. The Governing Entity designates the City's Finance Director
("Authorized Individual"), to authorize all amendments, changes or
alterations to the Form or any other documentation, including the
designation of other individuals to make contributions and withdrawals on
behalf of the Government Entity.
D. This delegation ends upon the written notice, by any method
set forth in the Prospectus, of the Governing Body that the Authorized
Individual has been terminated or that his or her delegation has been
revoked. The Office of the State Treasurer will rely solely on the Governing
Body to provide notice of such revocation and is entitled to rely on the
Authorized Individual's instructions until such time as said notice has been
provided.
E. The Form, as incorporated into this resolution or hereafter
amended by delegated authority, or any other documentation signed or
otherwise approved by the Authorized Individual, shall remain in effect
after revocation of the Authorized Individual's delegated authority, except
to the extent that the Authorized Individual whose delegation has been
terminated shall not be permitted to make further withdrawals or
contributions to the LGIP on behalf of the Governmental Entity. No
amendments, changes or alterations shall be made to the Form or any
65
other documentation until the entity passes a new resolution naming a new
Authorized Individual.
F. The Governing Body acknowledges that it has received, read
and understood the Prospectus as provided by the Office of the State
Treasurer. In addition, the Governing Body agrees that a copy of the
Prospectus will be provided to any person delegated or otherwise
authorized to make contributions or withdrawals into or out of the LGIP and
that said individuals will be required to read the Prospectus prior to making
any withdrawals or contributions or any further withdrawals or
contributions if authorizations are already in place.
SECTION 2. — Savings. If any section, subsection, paragraph,
sentence, clause or phrase of this resolution is declared unconstitutional or
invalid for any reason, such decision shall not affect the validity of the
remaining portions of this resolution.
SECTION 3, — Ratification. Any act consistent with the authority
and prior to the effective date of this resolution is hereby ratified and
affirmed.
SECTION 4, — 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 resolution, including the
correction of clerical errors; references to other local, state or federal laws,
codes, rules, or regulations; or resolution numbering and
section/subsection numbering.
SECTION 5, — Effective Date. This resolution shall take effect and
be in force immediately upon its passage
66
PASSED at a regular open public meeting by the City Council of the
City of Kent, Washington, this day of 12014.
CONCURRED in by the Mayor of the City of Kent this day of
12014.
SUZETTE COOKE, MAYOR
ATTEST:
RONALD F. MOORE, CITY CLERK
APPROVED AS TO FORM:
TOM BRUBAKER, CITY ATTORNEY
I hereby certify that this is a true and correct copy of Resolution No.
passed by the City Council of the City of Kent, Washington, the
day of 12014.
RONALD F. MOORE, CITY CLERK
P:\Civil\Reoolution\State Local Government Investment Pool.docx
67
LOCAL GOVERNMENT
INVESTMENT POOL
Prospectus
January 2014
R
......... S
x; ❑ o
Fe � �
/a
James L. McIntire
Washington State Treasurer
68
Contents
I. The LGIP 3-4
II. Local Government Investment Pool—Money Market Fund 4-9
III. Management 9
IV. Miscellaneous 9-10
2
69
The Local Government Investment Pool (the"LGIP") is an investment pool of public funds placed in the custody of
the Office of the Washington State Treasurer(the"State Treasurer")for investment and reinvestment as defined
by RCW 43.250.020. The purpose of the LGIP is to allow eligible governmental entities to participate with the state
in the investment of surplus public funds, in a manner that optimizes liquidity and return on such funds. In
establishing the LGIP,the legislature recognized that not all eligible governmental entities are able to maximize the
return on their temporary surplus funds,and therefore it provided a mechanism whereby they may, at their
option, utilize the resources of the State Treasurer to maximize the potential of their surplus funds while ensuring
the liquidity of those funds.
The State Treasurer has established a sub-pool within the LGIP whose shares are offered by means of this
Prospectus:The LGIP-Money Market Fund (the"LGIP-MMF"or the"Fund"). The State Treasurer has the authority
to establish additional sub-pools in the future.
The Fund offered in this Prospectus seeks to provide current income by investing in high-quality,short term money
market instruments. These standards are specific to the Fund,as illustrated in the following table. The LGIP-MMF
offers daily contributions and withdrawals.
FUND SNAPSHOT
The table below provides a summary comparison of the Fund's investment types and sensitivity to interest rate
risk. This current snapshot can be expected to vary over time.
°1 wl �� � � iHIiu uuVuuu�Vl lllli��i ilW(i dll .
LGIP-Money Market Fund Cash 60 days
Current Investments(as of November Bank Deposits
1,2013) US Treasury bills
Repurchase agreements
US Government agency obligations
Fees and III°;x�ry�en+aaas
Administrative Fee. The State Treasurer charges pool participants a fee representing administration and recovery
costs associated with the operation of the Fund. The administrative fee accrues daily from pool participants'
earnings prior to the earnings being posted to their account. The administrative fee will be paid monthly. In the
event that there are no earnings,the administrative fee will be deducted from principal.
The chart below illustrates the operating expenses of the LGIP-MMF for past years,expressed in basis points as a
percentage of fund assets.
3
70
Local Government Investment Pool-MMF
Operating Expenses by Fiscal Year(in Basis Points)
2006 2007 2008 2009 2010 2011 2012 2013
Total Operating Expenses 1.12 0.96 0.84 0.88 0.64 0.81 0.68 0.87
(1 basis point=0.01%)
Because most of the expenses of the LGIP-MMF are fixed costs,the fee(expressed as a percentage of fund assets)
will be affected by: (i)the amount of operating expenses;and (ii)the assets of the LGIP-MMF. The table below
shows how the fee(expressed as a percentage of fund assets)would change as the fund assets change, assuming
an annual fund operating expenses amount of$800,000.
Fund Assets $6.0 bn $8.0 bn $10.0 bn
Total Operating Expenses(in Basis Points) 1.33 1.0 .80
Portfolio Turnover:The Fund does not pay a commission or fee when it buys or sells securities(or"turns over' its
portfolio). However,debt securities often trade with a bid/ask spread.Consequently,a higher portfolio turnover
rate may generate higher transaction costs that could affect the Fund's performance.
if. Lmmcalll Gmmm,ermmmm°w Invm°smmm°w I''mmmmlll Money M rllll eli Filind
The LGIP-MMF will seek to effectively maximize the yield while maintaining liquidity and a stable share price of
$1.
II"(riinaillaaII III invass oa eummMaamayglaas
The LGIP-MMF will seek to invest primarily in high-quality,short term money market instruments. Typically,at
least 55%of the Fund's assets will be invested in US government securities and repurchase agreements
collateralized by those securities. The LGIP-MMF means a sub-pool of the LGIP whose investments will primarily
be money market instruments. The LGIP-MMF will only invest in eligible investments permitted by state law. The
LGIP-MMF will not be an SEC-registered money market fund and will not be required to follow SEC Rule 2a-7.
Investments of the LGIP-MMF will conform to the LGIP Investment Policy,the most recent version of which will be
posted on the LGIP website and will be available upon request.
II"(riinclipall Itisllks oflll i ing u(in Cie III GIIIIII°r..11 ]1ir1kei l
Counterparty Credit Risk. A party to a transaction involving the Fund may fail to meet its obligations.This could
cause the Fund to lose the benefit of the transaction or prevent the Fund from selling or buying other securities to
implement its investment strategies.
Interest Rate Risk. The LGIP-MMF's income may decline when interest rates fall. Because the Fund's income is
based on short-term interest rates,which can fluctuate significantly over short periods, income risk is expected to
be high. In addition, interest rate increases can cause the price of a debt security to decrease and even lead to a
loss of principal.
4
71
Liquidity Risk. Liquidity risk is the risk that the Fund will experience significant net withdrawals of Fund shares at a
time when it cannot find willing buyers for its portfolio securities or can only sell its portfolio securities at a
material loss.
Management Risk. Poor security selection or an ineffective investment strategy could cause the LGIP-MMF to
underperform relevant benchmarks or other funds with a similar investment objective.
Issuer Risk. The LGIP-MMF is subject to the risk that debt issuers and other counterparties may not honor their
obligations. Changes in an issuer's credit rating(e.g.,a rating downgrade)or the market's perception of an issuer's
creditworthiness could also affect the value of the Fund's investment in that issuer. The degree of credit risk
depends on both the financial condition of the issuer and the terms of the obligation.Also,a decline in the credit
quality of an issuer can cause the price of a money market security to decrease.
Securities Lending Risk and Reverse Repurchase Agreement Risk. The LGIP-MMF may engage in securities lending
or in reverse repurchase agreements. Securities lending and reverse repurchase agreements involve the risk that
the Fund may lose money because the borrower of the Fund's securities fails to return the securities in a timely
manner or at all or the Fund's lending agent defaults on its obligations to indemnify the Fund,or such obligations
prove unenforceable. The Fund could also lose money in the event of a decline in the value of the collateral
provided for loaned securities or a decline in the value of any investments made with cash collateral.
Risks Associated with use of Amortized Cost. The use of amortized cost valuation means that the LGIP-MMF's
share price may vary from its market value NAV per share. In the unlikely event that the State Treasurer were to
determine that the extent of the deviation between the Fund's amortized cost per share and its market-based NAV
per share may result in material dilution or other unfair results to shareholders,the State Treasurer may cause the
Fund to take such action as it deems appropriate to eliminate or reduce to the extent practicable such dilution or
unfair results.
An investment in the LGIP-MMF is not a bank deposit and is not insured or guaranteed by the Federal Deposit
Insurance Corporation or any other government agency. Although the Fund seeks to preserve the value of
investments at$1 per share,pool participants could lose money by investing in the LGIP-MMF.There is no
assurance that the LGIP-MMF will achieve its investment objective.
III leii-11'aairi mina e
The following information is intended to address the risks of investing in the LGIP-MMF. The information
illustrates changes in the performance of the LGIP-MMF's shares from year to year. Returns are based on past
results and are not an indication of future performance. Updated performance information may be obtained on
our website at www.tre.wa.gov or by calling the LGIP toll-free at 800-331-3284.
5
72
Fiscal Year-by-Year Returns: Net Yield
Local Government Investment Pool
6.00%
5.21%
5.00%
4.14% 4.04%
4.00%
3.00%
2.13%
2.00% 1..46% 1.590/.
1.05%
1.00% .U-36% 0.22% o 0
0.14/a 0.17/a
0.00%
-1.00%
-2.00%
-3.00%
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Local Government Investment Pool-Money Market Fund
Average Accrued Net Yield
1 Year 3 years 5 years 10 years
0.17% 0.19% .52% 1.94%
i iraiin+aacillat�ns III Gwllllll" 1i111iMIF
General Information
The minimum transaction size(contributions or withdrawals)for the LGIP-MMF will be five thousand dollars. The
State Treasurer may, in its sole discretion,allow for transactions of less than five thousand dollars.
Valuing Shares
The LGIP-MMF will be operated using a net asset value(NAV)calculation based on the amortized cost of all
securities held such that the securities will be valued at their acquisition cost, plus accrued income,amortized
daily.
The Fund's NAV will be the value of a single share. NAV will normally be calculated as of the close of business of
the NYSE, usually 4:00 p.m. Eastern time. If the NYSE is closed on a particular day,the Fund will be priced on the
next day the NYSE is open.
6
73
NAV will not be calculated and the Fund will not process contributions and withdrawals submitted on days when
the Fund is not open for business. The time at which shares are priced and until which contributions and
withdrawals are accepted is specified below and may be changed as permitted by the State Treasurer.
To the extent that the LGIP-MMF's assets are traded in other markets on days when the Fund is not open for
business,the value of the Fund's assets may be affected on those days. In addition,trading in some of the Fund's
assets may not occur on days when the Fund is open for business.
Transaction Limitation
The State Treasurer reserves the right at its sole discretion to set a minimum and/or maximum transaction amount
from the LGIP-MMF and to limit the number of transactions,whether contribution,withdrawal,ortransfer
permitted in a day or any other given period of time.
The State Treasurer also reserves the right at its sole discretion to reject any proposed contribution,and in
particular to reject any proposed contribution made by a pool participant engaged in behavior deemed by the
State Treasurer to be abusive of the LGIP-MMF.
A pool participant may transfer funds from one LGIP-MMF account to another subject to the same time and
contribution limits as set forth in WAC 210.10.060.
Contributions
Pool participants may make contributions to the LGIP-MMF on any business day. All contributions will be effected
by electronic funds transfer to the account of the LGIP-MMF designated by the State Treasurer. It is the
responsibility of each pool participant to pay any bank charges associated with such electronic transfers to the
State Treasurer. Failure to wire funds by a pool participant after notification to the State Treasurer of an intended
transfer will result in penalties. Penalties for failure to timely wire will be assessed to the account of the pool
participant responsible.
Notice. To ensure same day credit,a pool participant must inform the State Treasurer of any contribution over
one million dollars no later than 9 a.m. on the same day the contribution is made.Contributions for one million
dollars or less can be requested at any time prior to 10 a.m.on the day of contribution. For all other contributions
over one million dollars that are requested prior to 10 a.m., a pool participant may receive same day credit at the
sole discretion of the State Treasurer. Contributions that receive same day credit will count,for earnings rate
purposes,as of the day in which the contribution was made. Contributions for which no notice is received prior to
10:00 a.m.will be credited as of the following business day.
Notice of contributions may be given by calling the Local Government Investment Pool (800-331-3284)OR by
logging on to State Treasurer's Treasury Management System ("TMS"). Please refer to the LGIP-MMF Operations
Manual for specific instructions regarding contributions to the LGIP-MMF.
Direct deposits from the State of Washington will be credited on the same business day.
Pricing. Contribution requests received in good order will receive the NAV per unit of the LGIP-MMF next
determined after the order is accepted by the State Treasurer on that contribution date.
Withdrawals
Pool participants may withdraw funds from the LGIP-MMF on any business day. Each pool participant shall file
with the State Treasurer a letter designating the financial institution at which funds withdrawn from the LGIP-MMF
shall be deposited (the"Letter").This Letter shall contain the name of the financial institution,the location of the
financial institution,the account name, and the account number to which funds will be deposited.This Letter shall
be signed by local officials authorized to receive and disburse funds, as described in WAC 210-10-020.
7
74
Disbursements from the LGIP-MMF will be effected by electronic funds transfer. Failure by the State Treasurer to
wire funds to a pool participant after proper notification to the State Treasurer to disburse funds to a pool
participant may result in a bank overdraft in the pool participant's bank account.The State Treasurer will
reimburse a pool participant for such bank overdraft penalties charged tothe pool participant's bank account.
Notice. In order to withdraw funds from the LGIP-MMF,a pool participant must notify the State Treasurer of any
withdrawal over one million dollars no later than 9 a.m.on the same day the withdrawal is made. Withdrawals for
one million dollars or less can be requested at anytime prior to 10 a.m. on the day of withdrawal. For all other
withdrawals from the LGIP-MMF over one million dollars that are requested prior to 10 a.m.,a pool participant
may receive such withdrawal on the same day it is requested at the sole discretion of the State Treasurer. No
earnings will be credited on the date of withdrawal for the amounts withdrawn. Notice of withdrawals maybe
given by calling the Local Government Investment Pool (800-331-3284)OR by logging onto TMS. Please refer to
the LGIP-MMF Operations Manual for specific instructions regarding withdrawals from the Fund.
Pricing. Withdrawal requests with respect to the LGIP-MMF received in good order will receive the NAV per unit
of the LGIP-MMF next determined after the order is accepted by the State Treasurer on that withdrawal date.
Suspension of Withdrawals. If the State Treasurer has determined that the deviation between the Fund's
amortized cost price per share and the current net asset value per share calculated using available market
quotations(or an appropriate substitute that reflects current market conditions)may result in material dilution or
other unfair results,the State Treasurer may, if it has determined irrevocably to liquidate the Fund,suspend
withdrawals and payments of withdrawal proceeds in order to facilitate the permanent termination of the Fund in
an orderly manner. The State Treasurer will distribute proceeds in liquidation as soon as practicable, subject to the
possibility that certain assets may be illiquid, and subject to subsequent distribution, and the possibility that the
State Treasurer may need to hold back a reserve to pay expenses.
The State Treasurer also may suspend redemptions if the New York Stock Exchange suspends trading or closes, if
US bond markets are closed,or if the Securities and Exchange Commission declares an emergency. If any of these
events were to occur, it would likely result in a delay in the pool participants' redemption proceeds.
The State Treasurer will notify pool participants within five business days of making a determination to suspend
withdrawals and/or irrevocably liquidate the fund and the reason for such action.
uII"II auugsaind III as ii-iibuafooin
LGIP-MMF Daily Factor
The LGIP-MMF daily factor is a net earnings figure that is calculated daily using the investment income earned
(excluding realized gains or losses)each day,assuming daily amortization and/or accretion of income of all fixed
income securities held by the Fund, less the administrative fee. The daily factor is reported on an annualized 7-day
basis, using the daily factors from the previous 7 calendar days. The reporting of a 7-day annualized yield based
solely on investment income which excludes realized gains or losses is an industry standard practice that allows for
the fair comparison of funds that seek to maintain a constant NAV of$1.00.
LGIP-MMF Actual Yield Factor
The LGIP-MMF actual yield factor is a net daily earnings figure that is calculated using the total net earnings
including realized gains and losses occurring each day, less the administrative fee.
8
75
Dividends
The LGIP-MMF's dividends include any net realized capital gains or losses,as well as any other capital changes
other than investment income,and are declared daily and distributed monthly.
Distribution
The total net earnings of the LGIP-MMF will be declared daily and paid monthly to each pool participant's account
in which the income was earned on a per-share basis.These funds will remain in the pool and earn additional
interest unless withdrawn and sent to the pool participant's designated bank account as specified on the
Authorization Form. Interest earned will be distributed monthly on the first business day of the following month.
Monthly Statements and Reporting
On the first business day of every calendar month, each pool participant will be sent a monthly statement which
includes the pool participant's beginning balance, contributions,withdrawals,transfers,administrative charges,
earnings rate,earnings,and ending balance for the preceding calendar month. Also included with the statement
will be the monthly enclosure.This report will contain information regarding the maturity structure of the portfolio
and balances broken down by security type.
III. Mann ommofl
The State Treasurer is the manager of the LGIP-MMF and has overall responsibility for the general management
and administration of the Fund. The State Treasurer has the authority to offer additional sub-pools within the LGIP
at such times as the State Treasurer deems appropriate in its sole discretion.
Administrator and Transfer Agent. The State Treasurer will serve as the administrator and transfer agent for the
Fund.
Custodian. A custodian for the Fund will be appointed in accordance with the terms of the LGIP Investment Policy.
IN Miii.9cellll111an ^oil
Limitation of Liability
All persons extending credit to,contracting with or having any claim against the Fund offered in this Prospectus
shall look only to the assets of the Fund that such person extended credit to,contracted with or has a claim
against, and none of(i)the State Treasurer, (ii)any subsequent sub-pool, (Hi)any pool participant,Livi the LGIP,or
(v)the State Treasurer's officers,employees or agents(whether past, present or future), shall be liable therefor.
The determination of the State Treasurer that assets,debts, liabilities,obligations, or expenses are allocable to the
Fund shall be binding on all pool participants and on any person extending credit to or contracting with or having
any claim against the LGIP or the Fund offered in this Prospectus. There is a remote risk that a court may not
enforce these limitation of liability provisions.
9
76
Amendments
This Prospectus and the attached Investment Policy maybe amended from time to time. Pool participants shall
receive notice of changes to the Prospectus and the Investment Policy. The amended and restated documents will
be posted on the State Treasurer website: www.tre.wa.gov.
Should the State Treasurer deem appropriate to offer additional sub-pools within the LGIP,said sub-pools will be
offered by means of an amendment to this prospectus.
LGIP-MMF Contact Information
Internet:www.tre.wa.gov Treasury Management System/TMS
Phone: 1-800-331-3284 (within Washington State)
Mail:
Office of the State Treasurer
Local Government Investment Pool
PO Box 40200
Olympia, Washington 98504
FAX:360-902-9044
10
77
City of Kent, Washington
Summary Financial Report
40 '40�•
KENT
WA3H1 NGTON
As of August 31 , 2014
78
City of Kent
MONTHLY FINANCIAL REPORT
Table of Contents
EXECUTIVE SUMMARY AND GRAPHIC ANALYSIS
Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
General Fund Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
General Fund Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
PropertyTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
SalesTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
UtilityTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Building Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Plan Check Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Recreation Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Fines And Forfeitures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
B&O Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Water Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Sewer&Drainage Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Golf Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
CURRENT BUDGET ANALYSIS
General Fund Analysis(includes Annexation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Street Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Lodging Tax Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Youth/Teen Programs Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Capital Improvement Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Criminal Justice Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Golf Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
INTERNAL SERVICE FUNDS PROFIT AND LOSS
Fleet Services Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Central Services Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Information Technology Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Facilities Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Unemployment Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Workers Compensation Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Health and Employee Wellness Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
LEOFF 1 Retirees Benefits Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Liability Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Property Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
REVENUE AND EXPENSE SUMMARIES
Monthly Comparison 2011,2012,2013 and 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
System Reports
General Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
Special Revenue Operating Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Debt Service Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
Water Utility Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
Sewerage Utility Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Golf Course Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
Internal Services-excluding Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
Street Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Parks Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
Other Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
Technology Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Facilities Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Water Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56
Sewerage Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
79
City Of Kent
Monthly Financial Summary
Aug 2014
General Fund Summary
Using information available through August, ending fund balance is estimated to
increase by $4 million and end the year at $13.1 million, which includes:
• General Fund reserves of $9.8 million, or 13.2%
• Contingency for Unanticipated Costs of $1.5 million
• $1.8 million restricted for annexation.
In addition, there is currently $424,000 in the Strategic Opportunities Fund.
Revenues
Overall revenues are currently coming in about $2.9 million, or 3.7% above budget.
Highlights include:
• Sales Tax continues a steady positive trend, averaging a 6% increase over
2013 collections. Year-end projection is expected to exceed budget by $1
million, which equates to 5.3%
• Utility Tax is trending about 1.5% above budget, for a total of $300,000.
Electric Utility Tax is running nearly $250,000 above budget, largely
attributed to the development projects occurring throughout the city.
• Building Permits and Plan Check Fees revenues are exceeding
projections, currently running nearly $1.2 million above budget, or 24.7%.
Exoenditures
Expenditures in all categories, except Cost Allocations, are currently trending about
$2.8 million below budget, or 3.5%. Due to a change in methodology for allocating
General Fund, the costs allocated to other funds and projects has been reduced by
$1.5 million.
In July, Council approved a budget appropriation not to exceed $700,000 for the SE
240th Street Slide Repair project. The original funding source was expected to be
the Contingency for Unanticipated Costs Fund. However, we are currently showing
it as a General Fund costs without tapping the contingency fund.
Overall expenditures are expected to end the year $1.3 million below budget, or
1.7%.
80
General Fund Revenues
14,000,000
12,000,000
10,000,0006,000,000
8,000,000
ad✓0., y0%e'o. i °
4,000,000 Di/.�.�� .:',,��,�, .��
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 3,973,457 4,396,996 6,341,877 12,815,344 6,406,303 5,390,317 4,030,414 3,505,225 5,566,105 12,521,197 5,136,389 5,071,808
14 Pct 4,806,171 4,872,050 6,226,128 11,990,500 7,286,212 5,755,176 4,853,202 4,375,109
+/- 832,714 475,055 (115,748) (824,845) 879,909 364,859 822,788 869,884
Put+/- 21.0% 10.8% -1.8% -6.4% 13.7% 6.8% 20.4% 24.8%
General Fund Revenues
80,000,000
70,000,000
60,000,000
50,000,000
40,000,00030,000,000
///. ",.
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 3,973,457 8,370,453 14,712,330 27,527,674 33,933,97 39,324,294 43,354,708 46,859,933 52,426,038 64,947,234 70,083,623 75,155,431
14 Pct 4,806,171 9,678,221 15,904,350 27,894,849 35,181,061 40,936,237 45,789,439 50,164,548
+/- 832,714 1,307,768 1,192,020 367,175 1,247,084 1,611,944 2,434,731 3,304,615
Put+/- 21.0% 15.6% 8.1% 1.3% 3.7% 4.1% 5.6% 7.1%
81
General Fund Expenditures
8,000,000
7,000,000
6,000 000 1,
110
Ji
��j, „U4
5,000,000 , G/0
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 5,685,925 5,935,443 6,232,123 5,978,323 6,565,918 5,763,801 6,531,537 5,478,127 6,077,912 5,103,753 6,271,679 5,820,105
14 Pct 5,256,687 5,387,773 5,586,867 5,727,725 5,636,034 5,595,604 6,365,606 4,842,747
+/- (429,238) (547,670) (645,256) (250,598) (929,884) (168,198) (165,931) (635,380)
Put+/- -7.5% -9.2% -10.4% -4.2% -14.2% -2.9% -2.5% -11.6%
General Fund Expenditures
80,000,000
70,000,000
60,000,000
50,000,000
40,000,000
30,000,000
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 5,685,925 11,621,368 17,853,491 23,831,814 30,397,732 36,161,533 42,693,070 48,171,19 54,249,110 59,352,863 65,624,542 ]1,444,64]
14 Pct 5,256,687 10,644,460 16,231,327 21,959,052 27,595,086 33,190,690 39,556,296 44,399,043
+/- (429,238) (976,908) (1,622,164) (1,872,762) (2,802,646) (2,970,844) (3,136,774) (3,772,154)
Put+/- -7.5% -8.4% -9.1% -7.9% -9.2% -8.2% -7.3% -7.8%
.... .... .... .... .... .... .... .... .... .... 82 .... ....
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
1,000,000 � l/aiv
0 .p.. , { •�.,..... ���
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual 1.Aa
�14Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 273 147,736 523,185 7,848,577 1,902,916 85,481 37,836 60,671 438,048 7,642,281 1,284,485 154,270
14 Bud 0 155,234 551,270 7,908,281 1,966,449 79,415 39,129 92,629 395,829 7,652,784 1,571,234 115,565
14 Pct 822 152,555 872,375 7,185,077 2,407,918 199,531 60,537 70,106
+/- 822 (2,679) 321,104 (723,204) 441,469 120,117 21,408 (22,523)
Put+/- 0.0% -1J% 58.2% -9.1% 22.5% 151.3% 54.7% -24.3%
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 10,878,815 10,948,921
+/- 822 (1,857) 319,247 (403,957) 37,512 157,629 179,037 156,514
Put+/- 0.0% -1.2% 45.2% -4J% 0.4% 1.5% 1.7% 1.5%
83
Sales Tax
3,000,000
2,500,000 /11/ ;
I
n d�
�r
m�
� �� "'✓ �ma �/fig
2,000,000
1,500,000
n.
1,000,000
500,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual f�e 13 Act
.14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 1,244,395 1,570,865 2,351,133 1,129,137 1,336,852 2,070,080 1,396,920 1,400,615 2,653,159 1,355,153 1,421,997 2,757,308
14 Bud 1,094,236 1,466,841 2,531,391 1,016,391 1,213,197 2,610,310 1,149,141 1,238,690 2,710,831 1,179,822 1,265,306 2,758,304
14 Pct 1,273,289 1,665,875 2,491,503 1,190,680 1,448,704 2,644,983 1,448,604 1,615,371
+/- 179,053 199,034 (39,888) 174,289 235,507 34,672 299,463 376,681
put 16.4% 13.6% -1.6% 17.1% 19.4% 1.3% 26.1% 30.4%
i
Sales Tax
25,000,000
20,000,000 ,.,,�,
15,000,000
10,000,000 x,%' ,,,
5,000,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual 13AG
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 1,244,395 2,815,260 5,166,393 6,295,530 7,632,382 9,702,462 11,099,383 12,499,998 15,153,157 16,508,310 17,930,307 20,687,615
14 Bud 1,094,236 2,561,077 5,092,468 6,108,859 7,322,055 9,932,366 11,081,506 12,320,196 15,031,027 16,210,850 17,476,156 20,234,460
14 Pct 1,273,289 2,939,164 5,430,667 6,621,347 8,070,051 10,715,034 12,163,638 13,779,009
+/- 179,053 378,087 338,199 512,488 747,996 782,668 1,082,131 1,458,813
pct 16.4% 14.8% 6.6% 8.4% 10.2% 7.9% 9.8% 11.8%
84
Utility Tax
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Monthly Budget vs Adjusted Actual 13Att
.14Att
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 1,928,686 1,593,360 1,575,939 1,814,487 1,482,322 1,315,268 1,668,079 1,400,094 1,690,099 1,696,812 1,436,286 1,517,705
14 Bud 2,084,694 1,616,252 1,596,145 1,880,734 1,468,120 1,474,156 1,722,301 1,346,390 1,604,347 1,527,144 1,464,275 1,287,409
14P t 2,077,962 1,709,385 1,608,285 1,934,443 1,464,375 1,263,734 1,825,760 1,370,740
+/- (6,732) 93,133 12,140 53,710 (3,745) (210,422) 103,459 24,350
Pct+/- -0.3% 5.8% 0.8% 2.9% -0.3% -14.3% 6.0% 1.8%
Utility Tax
25,000,000
20,000,000
10,000,000
/71
5,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
✓. 13Att
Cumulative Budget vs Actual 14Att
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 1,928,686 3,522,046 5,097,985 6,912,472 8,394,794 9,710,063 11,378,142 12,778,236 14,468,335 16,165,147 17,601,433 19,119,138
14 Bud 2,084,694 3,700,946 5,297,091 7,177,825 8,645,945 10,120,101 11,842,402 13,188,792 14,793,139 16,320,283 17,784,558 19,071,967
14P t 2,077,962 3,787,347 5,395,632 7,330,075 8,794,450 10,058,185 11,883,945 13,254,685
+/- (6,732) 86,401 98,540 152,250 148,505 (61,916) 41,543 65,893
Pct+/- -0.3% 2.3% 1.9% 2.1% 1.7% -0.6% 0.4% 0.5%
85
Building Permits
800,000
700,000
600,000
5 00,000
400,000
300,000 r� 11an
200,000 �l`
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 154,976 164,593 214,758 253,201 256,819 275,756 264,924 234,511 199,071 173,904 156,241 128,089
14 Pct 197,974 148,496 176,394 241,223 682,160 233,945 309,879 291,359
+/- 42,997 (16,098) (38,364) (11,978) 425,341 (41,810) 44,955 56,848
Put+/- 27J% -9.8% -17.9% -4J% 165.6% -15.2% 17.0% 24.2%
Building Permits
3,000,000
2,500,000
2,000,000
�i
1,500,000
1,000,000
500,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
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 154,976 319,570 534,328 787,529 1,044,348 1,320,104 1,585,028 1,819,539 2,018,610 2,192,513 2,348,754 2,476,843
14 Pct 197,974 346,469 522,864 764,087 1,446,247 1,680,192 1,990,071 2,281,430
+/- 42,997 26,900 (11,465) (23,443) 401,899 360,088 405,043 461,891
Put+/- 27J% 8.4% -2.1% -3.0% 38.5% 27.3% 25.6% 25.4%
86
Plan Check Fees
600,000
5 00,000
400,000
300,000
200,000 /OJ,���,,,,
�; Dig
100,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual .13Ac[
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 181,841 190,940 291,904 145,764 293,145 319,439 165,345 160,581 153,065 186,653 191,967 203,691
14 Bud 162,218 202,780 226,463 239,120 267,864 281,596 208,320 189,727 168,946 168,560 151,439 133,698
14P t 181,841 561,764 200,524 274,831 443,503 290,248 288,761 311,569
+/- 246,068 358,983 (25,938) 35,711 175,639 8,651 80,442 121,842
Put+/- 151.7% 177.0% -11.5% 14.9% 65.6% 3.1% 38.6% 64.2%
Plan Check Fees
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000 /!
500,000
P
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual """'13AG
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 181,841 372,782 664,686 810,450 1,103,595 1,423,034 1,588,378 1,748,960 1,902,024 2,088,677 2,280,644 2,484,335
14 Bud 162,218 364,998 591,461 830,581 1,098,444 1,380,041 1,588,360 1,778,088 1,947,033 2,115,593 2,267,032 2,400,730
14P t 181,841 743,605 944,129 1,218,960 1,662,463 1,952,710 2,241,471 2,553,040
+/- 19,624 378,607 352,669 388,379 564,018 572,670 653,111 774,953
Put+/- 12.1% 103.7% 59.6% 46.8% 51.3% 41.5% 41.1% 43.6%
Recreation Fees 87
250,000
200,000150,000
i
100,000 of
�fv 1, oy
+4
50,000 r „q
3/rlir� ,��a
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual f�e 13 Act
.14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 146,178 46,730 93,362 200,494 75,294 54,760 157,061 90,541 164,659 52,443 27,660 49,260
14 Bud 133,062 30,041 88,692 209,984 78,904 50,068 161,067 107,545 163,499 54,177 38,244 84,039
14 Pct 158,329 35,116 102,718 186,024 65,983 54,281 158,713 102,625
+/- 25,267 5,074 14,026 (23,960) (12,921) 4,213 (2,354) (4,919)
put 19.0% 16.9% 15.8% -11.4% -16.4% 8.4% -1.5% -4.6%
Recreation Fees
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual k 13Aa
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 146,178 192,909 286,270 486,764 562,058 616,818 773,879 864,420 1,029,079 1,081,522 1,109,182 1,158,442
14 Bud 133,062 163,103 251,795 461,779 540,683 590,751 751,818 859,362 1,022,861 1,077,038 1,115,282 1,199,321
14 Pct 158,329 193,444 296,162 482,186 548,169 602,450 761,163 863,788
+/- 25,267 30,341 44,367 20,407 7,487 11,699 9,346 4,426
pct 19.0% 18.6% 17.6% 4.4% 1.4% 2.0% 1.2% 0.5%
ee
Fines & Forfeitures
250,000
200,000
�
150,000 "�o , `,"y� M
�
100,000 -
i' , IV'
l:
50,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual .. "",
. 14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 73,739 123,702 214,547 72,313 198,066 91,484 169,112 64,810 192,824 60,576 160,880 71,327
14 Bud 115,747 132,555 167,915 134,256 133,122 134,472 121,990 128,816 128,983 122,171 125,806 106,596
14P t 85,589 78,082 119,555 121,053 170,649 103,048 145,809 169,798
+/- (30,158) (54,473) (48,360) (13,203) 37,527 (31,424) 23,819 40,982
Put+/- -26.1% -41.1% -28.8% -9.8% 28.2% -23.4% 19.5% 31.8%
Fines & Forfeitures
1,800,000
1,600,000
1,400,000
�o
1,200,000
1,000,000
800,000
600,000
400,000
200,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
13AR
Cumulative Budget vs Actual
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 73,739 197,442 411,989 484,302 682,368 773,853 942,964 1,007,775 1,200,599 1,261,174 1,422,054 1,493,381
14 Bud 115,747 248,302 416,217 550,473 683,595 818,067 940,057 1,068,873 1,197,856 1,320,027 1,445,833 1,552,429
14P t 85,589 163,671 283,226 404,280 574,929 677,977 823,786 993,584
+/- (30,158) (84,631) (132,991) (146,194) (108,666) (140,090) (116,271) (75,289)
Put+/- -26.1% -34.1% -32.0% -26.6% -15.9% -17.1% -12.4% -7.0%
B & O Revenues 89
1,600,000
1,400,000
1,200,000
1,000,000
✓U
800,000
600,000
b�
400,000 AP
0
(200,000) Jan Feb Mar ,Apr May Jun Jul Aug Sep ,Oct Nov Dec
14Bud
Monthly Budget vs Adjusted Actual -aaAct
t14Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 393,416 231,980 1,098,195 386,382 55,491 948,183 228,088 1,358,358
14 Bud 0 0 0 940,000 235,000 0 940,000 235,000 0 940,000 235,000 1,175,000
14 Pct 2,955 521 7,713 1,009,729 (19,661) 46,255 1,448,150 30,811
+/- 2,955 521 0 69,729 (254,661) 46,255 508,150 (204,189)
Pct+/- - - - 7.4% -108.4% 0.0% 54.1% -86.9%
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
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual H,.1aAa
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 0 0 0 0 393,416 625,396 1,723,591 2,109,973 2,165,464 3,113,647 3,341,735 4,700,093
14 Bud 0 0 0 940,000 1,175,000 1,175,000 2,115,000 2,350,000 2,350,000 3,290,000 3,525,000 4,700,000 '
14 Pct 2,955 3,475 11,188 1,020,917 1,001,256 1,047,511 2,495,661 2,526,471
+/- 2,955 3,475 11,188 80,917 (173,744) (127,489) 380,661 176,471
Pc +/- 8.6% -14.8% -10.9% 18.0% 7.5%
*Does not include$300,000 General Fund Amount
90
Water Operating Revenues
2,500,000
A
1,500,000 d�
oo rolmra
k/w/
1,000,000
500,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual .. "",
. 14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 1,387,570 1,031,007 1,096,391 1,103,113 1,404,702 1,455,984 2,032,444 1,751,009 2,235,360 1,245,803 1,240,046 1,023,652
14 Bud 1,412,707 1,066,954 1,108,976 1,119,109 1,415,032 1,475,101 1,836,383 1,793,795 2,197,628 1,333,402 1,239,847 1,224,692
14P t 1,455,353 1,118,686 1,157,967 1,033,025 1,546,390 1,436,198 2,110,185 2,008,509
+/- 42,646 51,732 48,991 (86,083) 131,357 (38,904) 273,802 214,714
Put+/- 3.0% 4.8% 4.4% -]J% 9.3% -2.6% 14.9% 12.0%
Water Operating Revenues
20,000,000
18,000,000
16,000,000
14,000,000
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
13AR
Cumulative Budget vs Actual
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 1,387,570 2,418,577 3,514,968 4,618,081 6,022,783 7,478,767 9,511,210 11,262,219 13,497,579 14,743,382 15,983,428 17,007,080
14 Bud 1,412,707 2,479,661 3,588,637 4,707,745 6,122,778 7,597,879 9,434,262 11,228,057 13,425,685 14,759,087 15,998,934 17,223,626
14P t 1,455,353 2,574,038 3,732,005 4,765,030 6,311,420 7,747,618 9,857,803 11,866,312
+/- 42,646 94,377 143,369 57,285 188,642 149,739 423,541 638,255
Put+/- 3.0% 3.8% 4.0% 1.2% 3.1% 2.0% 4.5% 5.7%
91
Sewer and Drainage Operating Revenues
4,500,000
4,000,000
3,500 000 ......a^m'^-as ,,.,,,^ r�"
i ,, %/a
+0i
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 4,194,283 3,527,793
+/- (68,020) 371,443 55,262 (74,612) 148,911 (120,210) 165,793 74,719
Put+/- -1.8% 11.4% 1.6% -2.0% 4.2% -3.5% 4.1% 2.2%
Sewer and Drainage Operation Revenues
50,000,000
45,000,000
40,000,000
35,000,000
30,000,00025,000,000
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 25,794,422 29,322,215
+/- (68,020) 303,422 358,685 284,073 432,984 312,773 478,566 553,285
Put+/- -1.8% 4.2% 3.4% 2.0% 2.4% 1.5% 1.9% 1.9%
92
Golf Operating Revenues
500,000
45 0,000
400,000
350,000
300,000
200,000 %NOR", w
y�ipi ,mv�i
150,000
100,000 50,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual 13 Act
I14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 71,129 108,922 184,571 201,960 255,764 326,892 346,431 326,773 186,999 161,151 75,993 113,011
14 Bud 92,281 129,075 186,256 271,833 314,960 395,330 454,944 438,064 279,049 206,440 112,233 148,528
14 Pct 74,637 80,766 143,772 252,286 287,739 340,940 346,777 336,914
+/- (17,644) (48,309) (42,483) (19,547) (27,221) (54,390) (108,167) (101,150)
put -19.1% -37.4% -22.8% -7.2% -8.6% -13.8% -23.8% -23.1%
Golf Operating Revenues
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual k 13Aa
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 71,129 180,051 364,622 566,583 822,347 1,149,238 1,495,670 1,822,443 2,009,442 2,170,592 2,246,586 2,359,597
14 Bud 92,281 221,356 407,612 679,445 994,405 1,389,736 1,844,680 2,282,744 2,561,793 2,768,233 2,880,466 3,028,994
14 Pct 74,637 155,403 299,175 551,461 839,201 1,180,141 1,526,919 1,863,833
+/- (17,644) (65,953) (108,437) (127,984) (155,205) (209,594) (317,761) (418,911)
pct -19.1% -29.8% -26.6% -18.8% -15.6% -15.1% -17.2% -18.4%
93
GENERALFUND
including Annexation
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 4,129,976 9,497,964 9,497,964 9,497,964
Revenues
Taxes:
Property 20,125,761 20,527,820 10,948,921 20,462,798
Sales Tax 20,687,615 20,234,460 13,779,009 21,310,123
Utility 19,119,138 19,071,967 13,254,685 19,356,932
Other 1,101,844 1,057,905 531,558 1,028,754
Business and Occupation Tax 299,907 300,000 300,000 303,600
Licenses and Permits 3,688,807 3,717,437 3,389,341 4,278,599
Intergovernmental Revenue 2,562,646 2,381,529 1,546,929 2,545,678
Charges for Services 5,125,968 5,029,870 4,477,803 5,905,050
Fines and Forfeitures 1,493,381 1,552,429 993,584 1,481,584
Miscellaneous Revenue 1,300,392 1,282,014 942,718 1,333,929
Transfers In 1,036,877 1,006,524 1,006,524
TOTAL REVENUES 76,542,336 76,161,955 50,164,548 79,013,571
Expenditures
Salaries & Benefits 48,072,286 49,804,780 31,772,827 48,727,471
Supplies 2,265,314 3,416,487 1,586,730 2,748,234
Services & Charges 26,823,039 26,463,517 16,144,672 25,343,709
Capital Outlay 10,499 4,206 4,206
Cost Allocations (9,988,159) (8,240,137) (5,109,392) (6,697,546)
Transfers Out 3,991,369 4,834,673 388,820 4,834,673
TOTAL EXPENDITURES 71,174,348 76,279,320 44,787,864 74,960,747
Net Revenues less Expenditures 5,367,988 (117,365) 5,376,684 4,052,824
Strategic Opportunities Fund * 424,012
Ending Fund Balance 9,497,964 9,380,599 14,874,648 13,126,776
Comprised of:
General Fund Reserves 6,145,735 6,669,479 9,876,665
8.6% 8.7% 13.2%
Contingency for Unanticipated Costs 1,500,000 1,500,000 1,500,000
Restricted for Annexation 1,852,229 1,211,120 1,750,111
* 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.
94
STREET OPERATING FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 275,044 704,890 704,890 704,890
Revenues
Fuel Tax - Unrestricted 1,912,362 1,905,592 1,235,734 1,921,924
Water Utility Tax 169,737 172,436 118,491 173,981
Sewer Utility Tax 245,997 238,182 170,013 247,227
Drainage Utility Tax 173,332 178,433 122,720 179,398
Electric Utility Tax 1,158,501 1,131,040 812,363 1,193,257
Gas Utility Tax 364,075 378,210 285,458 382,279
Garbage Utility Tax 231,277 207,925 160,866 232,434
Telephone Utility Tax 636,971 689,618 371,766 624,232
Business &Occupation Tax 4,700,093 4,700,000 2,526,471 4,700,000
Miscellaneous Revenues 1,261 70 1,758 1,758
Total Revenues 9,593,608 9,601,506 5,805,639 9,656,489
Total Resources 9,868,651 10,306,396 6,510,529 10,361,378
Expenditures &Transfers
Debt Service
PW Trust Fund Loan 752,069 823,391 823,391 823,391
GO Refund (96) 2004 139,507 296,327 3,365 296,327
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 2,625,115 1,094,657 2,625,115
Operating Costs
Street Utility Operations 1,573,555 1,700,976 1,092,276 1,636,497
Street Tree Maintenance Program 189,686 272,358 152,498 272,358
Engineering Services Allocation 265,180 265,180 176,787 265,180
Total Operating Costs 2,028,421 2,238,514 1,421,561 2,174,035
Arterials
B &O Street Capital 2,550,000 4,834,200 764,200 4,834,200
256th Imps (Kent Kangley-116th) 2,000,000
Street Light Repair 150,000 (134,200) (134,200) (134,200)
Closed and other Arterial Projects 14,710
Total Arterials 4,714,710 4,700,000 630,000 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 2,051,561 7,029,035
Total Expense &Transportation 9,163,761 9,718,629 3,146,218 9,654,150
Change In Fund Balance 429,846 (117,123) 2,659,421 2,339
Ending Fund Balance 704,890 587,767 3,364,311 707,228
95
LODGING TAX OPERATING FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 95,397 193,663 193,663 193,663
Revenues
Lodging Tax 217,618 196,812 133,061 228,498
Miscellaneous Income 85 50 120 206
Total Revenues 217,703 196,862 133,181 228,705
Total Resources 313,099 390,525 326,844 422,368
Expenditures
Seattle Southside Visitor Services 60,000 60,000 4,889 60,000
Tourism Unallocated 10,000 20,000 6,000 20,000
Tourism Chamber 18,500 18,500 13,875 18,500
ShoWare Marketing 35,000 60,000 60,000
Branding Activities 20,000 18,324 20,000
Total Expenditures 123,500 178,500 43,088 178,500
Transfers Out - Showare Center Marquee (4,064)
Total Expenditures and Transfers 119,436 178,500 43,088 178,500
Change in Fund Balance 98,266 18,362 90,094 50,205
Ending Fund Balance 193,663 212,025 283,757 243,868
96
YOUTH/TEEN PROGRAMS OPERATING FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
BEGINNING FUND BALANCE 86,458 157,337 157,337 157,337
REVENUES
Utility Taxes:
Water 50,921 51,731 35,547 52,704
Sewer 73,799 71,455 51,004 77,138
Drainage 51,999 57,650 36,816 54,614
Electric 347,550 339,244 243,709 355,045
Gas 109,223 113,399 85,637 106,168
Garbage 69,383 62,442 48,260 71,944
Telephone 191,091 206,885 111,530 184,292
Miscellaneous Revenues 338 255 217 425
TOTAL REVENUES 894,305 903,061 612,720 902,329
TOTAL RESOURCES 980,763 1,060,398 770,057 1,059,666
EXPENDITURES
Transfer Out - General Fund Teen Programs 781,426 856,524 856,524
Teen Golf Program 42,000 42,000 42,000
TOTAL EXPENDITURES (TRANSFERS) 823,426 898,524 898,524
Change In Fund Balance 70,879 4,537 612,720 3,805
ENDING FUND BALANCE 157,337 161,874 770,057 161,142
97
CAPITAL IMPROVEMENT OPERATING FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Total Beginning Fund Balance (11,082,376) (7,426,649) (7,426,649) (7,426,649)
Revenues &Other Fin Sources
Sales Tax 4,841,673 4,874,950 3,369,671 5,059,549
Utility Tax 1,178,131 1,218,674 822,447 1,207,584
Real Estate Excise Tax 1,875,994 1,548,819 965,551 1,463,276
Real Estate Excise Tax-2nd Qtr 1,875,994 1,548,819 965,551 1,463,276
Real Estate Excise Tax-St Percent 85,959 45,968 45,968
Miscellaneous Revenues 1,086 3,978 771 2,171
Excess B&O Tax Over $5m 175,212
Sale of Property 1,827,862 3,500,000 156,799 2,656,799
Transfer In - GF 2,361,219 2,259,600 2,441,487
Total Rev/Other Fin Sources 14,223,131 14,954,840 6,326,758 14,340,110
Total Resources 3,140,756 7,528,191 (1,099,890) 6,913,461
Expenditures (Transfers)
Debt Service
Non-Voted Debt Service 1,179,443 1,218,674 468 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
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 92,476 723,120
GO Refund 2012 (2000/2002) 747,258 645,377 64,586 645,377
GO Refund 2014 (2004) 1,542,757 35,719 1,542,757
ShoWare Debt Service 2,804,475 2,400,000 1,227,092 2,800,000
Subtotal Debt Service 10,060,733 11,307,952 2,092,364 10,093,041
Information Technology
RAIN 10,645
ALPR 29,558
Closed and Other IT Projects (43,334)
Subtotal Information Technology (3,131) 0 0 0
Parks
Lifecycle Parks System 105,102 500,000 500,000
Wilson Playfield 800,000 800,000 800,000
Eagle Scout Projects 56,687
Adopt-a-Park Program 39,296
Urban Forestry 51,586
Closed and Other Parks Projects (2,671)
Subtotal Parks 250,000 1,300,000 800,000 1,300,000
Other
Event Center Lifecycle 300,000 300,000 300,000
Closed and Other Projects (40,197)
Subtotal Other 259,803 300,000 0 300,000
Total Expenditures (Transfers) 10,567,405 12,907,952 2,892,364 11,693,041
Change in Fund Balance 3,655,726 2,046,888 3,434,394 2,647,069
Total Ending Fund Balance (7,426,649) (5,379,761) (3,992,255) (4,779,580)
98
CRIMINAL JUSTICE OPERATING FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Fund Balance 650,437 1,057,804 1,057,804 1,057,804
Revenues
Sales Tax - Local Option (1) 2,077,598 1,942,648 1,439,290 2,158,936
MVET - Basic Crime 108,364 104,136 62,115 93,173
MVET - Special Programs 84,428 80,747 66,380 86,597
Miscellaneous Revenues 597 200 444 444
Total Revenues 2,270,987 2,127,731 1,568,230 2,339,150
Total Resources 2,921,424 3,185,535 2,626,034 3,396,953
Expenditures
Law
Salaries & Benefits 548,995 569,121 384,812 577,219
Supplies 9,786 30,922 7,214 19,462
Services & Charges 12,783 22,453 10,436 18,109
Domestic Violence
Salaries & Benefits 138,608 144,277 105,587 158,381
Services &Charges 8,320 8,361 5,705 8,329
KYFS - Youth Violence Prevention
Services &Charges 25,000 25,000 25,000
Police
Salaries & Benefits 986,045 1,415,576 1,051,047 1,626,570
Supplies 49,114 93,476 21,802 42,174
Services &Charges 41,856 137,056 35,825 69,773
Total Expenditures 1,820,508 2,446,242 1,622,429 2,545,017
Transfers Out 43,112 16,500 16,500
Total Expenditures and Transfers 1,863,620 2,462,742 1,622,429 2,561,517
Increase (Decrease) In Fund Balance 407,367 (335,011) (54,198) (222,368)
Ending Fund Balance 1,057,804 722,793 1,003,605 835,436
(1) Council resolution allocated 11% of Criminal Justice sales tax to Domestic Violence.
99
GOLF OPERATING FUND
As of August 31, 2014
2013 2014 2014 2014
Actuals Budget YTD Est Actual
Beginning Working Capital (2,395,200) (2,653,878) (2,653,878) (2,653,878)
16 Hole Course
Operating Revenues
Green Fees 1,007,755 1,338,000 816,512 1,000,683
Cart &Club Rentals 162,852 204,000 123,035 175,154
Restaurant Lease 50,444 60,000 28,753 50,305
1,221,051 1,602,000 968,300 1,226,141
Direct Operating Expenditures 1,262,793 1,365,157 768,832 1,282,403
16 Hole Course Net Income/(Loss) (41,742) 236,843 199,469 (56,261)
Par 3 Course
Operating Revenues
Green Fees 214,921 281,000 170,189 211,471
Cart &Club Rentals 10,296 14,000 8,780 9,535
Food & Beverage Sales 11,793 20,000 8,511 12,181
237,010 315,000 187,480 233,187
Direct Operating Expenditures 257,596 260,934 163,781 250,209
Par 3 Course Net Income/(Loss) (20,586) 54,066 23,698 (17,022)
Driving Range/Merchandise Center
Operating Revenues
Driving Range Fees 414,048 470,000 316,016 439,084
Mini Putt Fees 37,573 48,000 29,962 37,573
Lesson Fees 75,522 110,000 71,029 90,280
Cart &Club Rentals 1,579 500 1,540
Food & Beverage Sales 32,790 35,000 28,009 34,641
Merchandise Sales 389,659 508,994 290,759 405,156
951,171 1,171,994 736,275 1,008,274
Direct Operating Expenditures 712,097 1,017,223 524,491 757,764
DR/Merchandising Net Income/(Loss) 239,074 154,771 211,784 250,510
Net Operating Income/(Loss) 176,746 445,680 434,951 177,226
Other Operating Revenue/(Expenses)
Internal Services * (361,706) (382,477) (250,915) (370,570)
Bank Charges/Armored Car Fees (40,671) (41,565) (22,032) (39,941)
Other Operating (12,066) (19,412) (8,444) (19,266)
(414,442) (443,454) (281,391) (429,777)
Adjusted Operating Income/(Loss) (237,697) 2,226 153,561 (252,551)
Non-Operating Revenues (Expenses)
Admissions Tax to General Fund (66,676) (55,618) (76,826)
Non-Operating Revenues (Expenses) ** 45,694 25,350 22,040 28,668
(20,982) 25,350 (33,577) (48,158)
Net Change in Working Capital (258,678) 27,576 119,983 (300,709)
Ending Working Capital (2,653,878) (2,626,302) (2,533,895) (2,954,587)
* 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.
100
FLEET SERVICES FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 1,866,304 2,444,480 2,444,480 2,444,480
Operating Revenue
Fleet Operations 3,154,998 3,309,555 2,209,835 3,299,555
Fleet Replacement 795,109 1,042,850 696,739 1,042,850
Sale of Property 20,657 14,653 14,653
Miscellaneous Revenues 2,899 13,835 1,740 2,982
Total Operating Revenue 3,973,663 4,366,240 2,922,966 4,360,040
Total Resources 5,839,967 6,810,720 5,367,446 6,804,520
Expenditures
Salaries & Benefits 836,007 840,553 548,850 828,275
Supplies 1,363,952 1,615,815 891,068 1,518,866
Services 782,578 784,340 483,376 768,653
Capital Outlay 412,816 670,000 406,278 670,000
Total Expenditures 3,395,353 3,910,708 2,329,572 3,785,794
Transfers Out 134
Total Expenses and Transfers 3,395,487 3,910,708 2,329,572 3,785,794
Net Change In Working Capital 578,176 455,532 593,394 574,246
Total Working Capital 2,444,480 2,900,012 3,037,874 3,018,725
101
CENTRAL SERVICES FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital (168,200) (87,039) (87,039) (87,039)
REVENUE
Central Stores 127,313 222,183 91,714 137,571
Postage 174,545 301,610 136,710 232,415
Transfers In 120,882
Total Revenue 422,740 523,793 228,423 369,986
Total Resources 254,540 436,754 141,385 282,947
EXPENSE
Central Stores 120,160 215,718 75,963 122,563
Postage 202,057 302,688 153,616 207,287
Central Services 19,361
Total Expense 341,578 518,406 229,579 329,851
Net Operating Income 81,162 5,387 (1,156) 40,135
Ending Working Capital (87,039) (81,652) (88,194) (46,904)
102
INFORMATION TECHNOLOGY FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 570,140 1,122,778 1,122,778 1,122,778
Revenues
Internal Contributions 4,040,787 4,595,842 3,044,907 4,567,361
Utility Tax 1,363,668 1,045,200 923,410 1,397,760
Intergovernmental - RFA 455,684 452,893 231,665 452,893
Technology Fees 455,161 389,308 355,633 428,239
Miscellaneous Revenues 21,875 22,970 12,506 22,970
Total Revenue 6,337,175 6,506,213 4,568,121 6,869,223
Total Resources 6,907,315 7,628,991 5,690,898 7,992,000
Expenditures
Computer Systems
Salaries & Benefits 707,050 825,189 405,245 770,289
Supplies 16,980 4,032 7,984 16,984
Services & Charges 861,939 809,548 585,258 793,517
Subtotal 1,585,969 1,638,769 998,487 1,580,790
Tech Services
Salaries & Benefits 1,085,846 1,262,802 720,488 1,248,404
Supplies 46,711 53,178 59,321 68,178
Services & Charges 784,559 1,157,738 835,177 1,132,738
Subtotal 1,917,116 2,473,718 1,614,986 2,449,320
Printing/Graphics/Cable TV
Salaries & Benefits 666,243 690,015 464,555 690,317
Supplies 57,260 78,479 51,494 73,479
Services & Charges 252,046 396,943 238,741 371,974
Subtotal 975,549 1,165,437 754,791 1,135,770
Total Operating Expense 4,478,635 5,277,924 3,368,264 5,165,880
Transfers Out-LT Lifecycle 454,211 389,308 355,591 428,239
Transfers Out-IT Capital 851,691 858,500 858,500
Total Exp & Transfers 5,784,537 6,525,732 3,723,855 6,452,619
Net Income 552,638 (19,519) 844,266 416,604
Ending Working Capital 1,122,778 1,103,259 1,967,044 1,539,382
103
FACILITIES OPERATING FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 867,060 1,265,638 1,265,638 1,265,638
Operating Revenue
Intergovernmental -RFA 866,487 843,316 584,319 866,487
Rental Fees - Internal 3,997,582 4,178,609 2,785,739 4,178,609
Leases 26,918 26,916 17,946 26,919
Miscellaneous Revenue 14,697 16,269 9,672 14,509
Total Revenue 4,905,684 5,065,110 3,397,677 5,086,523
Total Resources 5,772,744 6,330,748 4,663,315 6,352,161
Operating Expense
Salaries and benefits 1,934,230 2,197,476 1,394,510 2,091,765
Supplies 284,997 360,176 227,833 351,749
Services and charges 1,678,765 1,924,181 1,011,313 1,872,214
Total Operating Expense 3,897,992 4,481,833 2,633,656 4,315,728
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 2,665,370 4,917,442
Net Change In Working Capital 398,577 (18,437) 732,307 169,081
Ending Working Capital 1,265,638 1,247,201 1,997,945 1,434,718
104
UNEMPLOYMENT FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 280,233 471,907 471,907 471,907
Revenues
Contributions 378,004 402,324 250,327 375,490
Miscellaneous Revenue 483 250 425 425
Total Revenues 378,487 402,574 250,752 375,915
Total Resources 658,720 874,481 722,659 847,822
Expenditures
Salaries & Benefits 20,291 24,605 13,390 20,085
Supplies 4,260 2,130
Claims Paid
1st Quarter 54,869 100,000 51,070 51,070
2nd Quarter 45,979 90,000 17,434 17,434
3rd Quarter 13,325 90,000 90,000
4th Quarter 49,552 90,000 90,000
Other Services & Charges 2,796 5,189 1,864 3,993
Total Expenditures 186,813 404,054 83,758 274,711
Net Income 191,674 (1,480) 166,994 101,204
Ending Working Capital 471,907 470,427 638,901 573,111
105
WORKERS COMPENSATION FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 693,747 702,401 702,401 702,401
Revenues
Contributions 1,504,860 1,656,075 998,210 1,606,921
Miscellaneous Revenue 3,704 3,000 2,039 3,059
Total Revenue 1,508,564 1,659,075 1,000,249 1,609,981
Total Resources 21202,311 2,361,476 1,702,650 2,312,381
Expenditures
Salaries & Benefits 81,168 99,636 53,558 80,336
Judgements & Damages 477,168 950,000 249,774 663,432
Ultimate Loss Adjustment 678,803
Liability Insurance 50,025 79,799 55,050 55,050
Intergovernmental Services 136,494 204,000 81,985 169,923
Administrative Expenses 64,788 54,853 26,778 61,363
Other Expenses 5,431 16,962 6,896 10,350
Safety Program 6,033 101,066 25,008 52,668
Total Expenditures 1,499,910 1,506,316 499,049 1,093,123
Net Income 8,654 152,759 501,200 516,858
Ending Working Capital 702,401 855,160 1,203,601 1,219,259
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.
106
HEALTH AND EMPLOYEE WELLNESS FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 5,963,620 7,117,378 7,117,378 7,117,378
Revenues
Contributions
Blue Cross 9,255,996 8,572,758 5,048,917 7,573,376
Health Savings Account 133,182 144,446 698,058 1,396,117
Group Health 377,096 445,761 256,847 403,626
Employee Share
Blue Cross 871,584 931,186 484,245 891,075
Group Health 54,350 58,250 34,424 56,598
RFA Contributions 99,719
COBRA 107,154 90,596 47,544 85,743
Miscellaneous 51,245 11,025 3,214 11,025
Total Revenue 10,950,327 10,254,022 6,573,250 10,417,560
Total Resources 16,913,946 17,371,400 13,690,629 17,534,938
Expenditures
Salaries & Benefits 320,639 361,095 228,298 342,447
Blue Cross Claims 7,464,567 8,711,459 4,684,664 7,604,815
Blue Cross Admin Fees 386,618 417,274 263,333 394,999
Blue Cross Audit Fees 60,519 30,260
Delta Dental Claims 697,219 860,816 428,585 772,681
Delta Dental Admin Fees 45,854 48,316 33,895 48,316
Vision Service Plan Claims 83,672 95,021 64,164 86,037
Vision Service Plan Admin Fees 19,911 15,008 8,522 15,829
Stop Loss Fees 338,359 477,380 223,340 395,295
Stop Loss Reimbursements (20,885) (349,793) (180,383)
Group Health Premiums 426,597 610,959 291,271 453,995
COBRA Medical Expenses 12,639 3,079 3,079
IBNRAdjustment (82,300) 61,700 61,700
Wellness 56,487 124,482 58,411 81,840
Other Professional Services 47,193 189,345 37,471 116,007
Total Expenditures 9,796,568 11,683,581 6,325,031 10,226,916
Change in Working Capital 1,153,759 (1,429,559) 248,219 190,644
Ending Working Capital 7,117,378 5,687,819 7,365,598 7,308,022
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 5,859,398 5,801,822
107
LEOFF 1 RETIREES BENEFITS FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 699,508 862,223 862,223 862,223
Revenues and Transfers In
Contributions 662,889 751,294 501,248 751,294
Contributions - Dependents 31,317 72,000 39,348 59,022
Miscellaneous Revenue 1,052 2,500 558 1,052
Transfers In from General Fund 250,000 250,000 250,000
Total Revenues and Transfers In 945,258 1,075,794 541,154 1,061,368
Total Resources 1,644,766 1,938,017 1,403,377 1,923,591
Expenditures
Blue Cross Claims 530,975 814,122 382,740 634,325
Blue Cross Admin Fees 47,211 63,048 32,178 52,967
Delta Dental Claims 34,854 52,991 22,079 42,018
Delta Dental Admin Fees 5,194 4,869 3,886 5,261
Vision Service Plan Claims 4,793 7,813 2,215 5,918
Vision Service Plan Admin Fees 1,753 1,839 1,019 1,805
Stop Loss Reimbursements (25,000) (8,332)
Stop Loss Fees 41,333 51,434 26,944 48,448
IBNR Adjustment (18,300) 5,300 2,368
Medical Reimbursements 129,015 191,416 105,005 162,789
Other Professional Services 5,714 16,505 14,630 12,912
Total Expenditures 782,543 1,184,337 590,696 960,480
Change in Fund Balance 162,715 (108,543) (49,542) 100,888
Ending Working Capital 862,223 753,680 812,681 963,111
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 728,023 684,880 743,881 894,311
108
LIABILITY INSURANCE FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 2,187,087 3,503,130 3,503,130 3,503,130
Revenues
Contributions 2,340,300 1,989,256 1,326,173 1,989,260
Miscellaneous Revenue 6,118 4,000 3,112 3,112
Total Revenues 2,346,418 1,993,256 1,329,285 1,992,372
Total Resources 4,533,505 5,496,386 4,832,415 5,495,502
Expenditures
Salaries & Benefits 87,730 98,298 57,768 86,652
Claims & Deductibles 140,868 840,000 93,960 290,940
Insurance Premiums 687,359 755,737 714,186 714,186
Other Expenses 114,418 204,857 162,302 177,525
Total Expenditures 1,030,374 1,898,892 1,028,217 1,269,304
Net Income 1,316,043 94,364 301,068 723,068
Ending Working Capital 3,503,130 3,597,494 3,804,199 4,226,198
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.
109
PROPERTY INSURANCE FUND
As of August 31, 2014
2013 2014 2014 2014
Actual Budget YTD Est Actual
Beginning Working Capital 141,317 176,960 176,960 176,960
Revenues
Contributions 562,455 568,080 378,720 568,080
Miscellaneous Revenue 53 100 27 27
Total Revenues 562,508 568,180 378,747 568,107
Total Resources 703,824 745,140 555,707 745,067
Expenditures
Insurance Premiums 494,705 520,200 702,305 702,305
Insurance Premiums-2015 portion (182,105) (182,105)
Property Claims/Deductibles 11,869 25,178 25,178
Other Expenses 20,291 24,605 13,389 20,903
Total Expenditures 526,864 569,983 533,589 566,281
Net Income 35,644 (1,803) (154,842) 1,826
Working Capital 176,960 175,157 22,118 178,787
110
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R55JCO21 City of Kent 10/§(g014 11:45:35
Fiscal Year: 14 Period: 8 Street Capital Projects Fund Page - 1
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 12,936- 10,188.78- 10,188.78- 2,747.22- 78.76
Fund Balance Adjustments 2,747 2,747.00
Intergovernmental 39,623,255- 30,105,445.60- 450,848.95- 30,556,294.55- 9,066,960.45- 77.12
Charges for Services 72,963- 101,956.52- 559.67- 102,516.19- 29,553.19 140.50
Miscellaneous Revenues 25,277,230- 16,972,605.02- 261,708.11- 17,234,313.13- 8,042,916.87- 68.18
Non Revenues 10,457,804- 10,482,432.31- 10,482,432.31- 24,628.31 100.24
Other Financing Sources 25,643,427- 26,066,247.21- 118,873.63- 26,185,120.84- 541,693.84 102.11
Operating Transfers In 17,769,329- 10,826,626.64- 630,000.00- 11,456,626.64- 6,312,702.36- 64.47
Total Available Resources 118,854,197- 94,565,502.08- 1,461,990.36- 96,027,492.44- 22,826,704.56- 80.79
Unallocated Street Projects 15,783 41,096.00 41,096.00 25,313.00- 260.38
Traffic Calming Projects 32,581.09 32,581.09 32,581.09-
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 1,346.79 1,346.79 78,653.21 1.68
228th St Bike Lane Connection 727,500 48,509.04 48,509.04 678,990.96 6.67
Pedestrian Walkways 366,903 416,108.32 416,108.32 49,205.32- 113.41
Kent-Kangley Pedestrian Improv 414,997 85,711.09 18,684.01 104,395.10 310,601.90 25.16
Railroad Quiet Zone 52,807 4,727.37 4,727.37 48,079.63 8.95
108th &208th Intersection Imp 60,000 83,634.07 69,805.14 153,439.21 93,439.21- 255.73
240th Street Slide Repair 700,000 42,631.97 42,631.97 657,368.03 6.09
Asphalt Overlays 2009 1,246,473 1,246,815.16 13.13 1,246,828.29 355.29- 100.03
B&O Street Capital 7,384,200 1,222,852.19 998,791.84 2,221,644.03 5,162,555.97 30.09
Street Overlay&Misc Capital 246,626 52,951.09 15,973.48- 36,977.61 209,648.39 14.99
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 3,237.82 7,032,115.62 346,980.38 95.30
256th Street- 116th to 132nd 58,000 58,000.00
BNSF Grade Separation 19,877,044 19,770,415.45 19,967.61 19,790,383.06 86,660.94 99.56
Military/Reith Intersection 30,031 30,031.01 30,031.01 .01- 100.00
272nd Extension (KKto 256th) 8,043,200 6,666,324.60 680.93 6,667,005.53 1,376,194.47 82.89
Willis St UPRR/BNRR Grade Sepr 881,627 240,444.86 7,876.04 248,320.90 633,306.10 28.17
James Ave Impr(4th to UPRR) 2,909,838 2,885,959.66 1,316.11 2,887,275.77 22,562.23 99.22
256thlmps(KentKangley-116th) 5,100,000 2,623,151.56 1,553,492.56 4,176,644.12 923,355.88 81.89
212th UPRR/BN Grade Separation 116,972 17,903.64 75,433.60 93,337.24 23,634.76 79.79
LID 353 224th-228th Corridor 30,861,440 32,226,251.96 18,876.34 32,245,128.30 1,383,688.30- 104.48
224th-228th (EVH-88th) 11,758,464 1,947,018.79 84,466.89 2,031,485.68 9,726,978.32 17.28
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 10,619.60 1,602,591.64 1,939,777.36 45.24
72nd Ave Imps(S.196th-200th) 112,242 123,582.34 12,151.28 135,733.62 23,491.62- 120.93
R55JCO21 City of Kent 10/§(�014 11:45:35
Fiscal Year: 14 Period: 8 Street Capital Projects Fund Page - 2
Budget Prior Years Fiscal YTD Prj to Date Variance %
Central Av(Willis-GreenRiver) 300,000 7,174.12 7,174.12 292,825.88 2.39
224th-228th (88th-94th) 5,000,000 3,846.70 3,846.70 4,996,153.30 .08
Total Expenditures 118,854,197 88,952,591.65 2,995,642.10 91,948,233.75 26,905,963.25 77.36
Ending Balance 5 612 910.43- 1 533 651.74 4 07 2258.69-
R55JCO21 City of Kent 10/§(g014 11:46:20
Fiscal Year: 14 Period: 8 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 4,260,848- 3,402,213.48- 249,404.47- 3,651,617.95- 609,230.05- 85.70
Charges for Services 44- 43.84- 43.84- .16- 99.64
Miscellaneous Revenues 1,601,423- 1,597,323.94- 156,672.16- 1,753,996.10- 152,573.10 109.53
Operating Transfers In 7,145,885- 5,021,135.35- 1,067,875.00- 6,089,010.35- 1,056,874.65- 85.21
Total Available Resources 13,029,207- 10,041,722.43- 1,473,951.63- 11,515,674.06- 1,513,532.94- 88.38
ARRA-Comm Putting Prev. to Wk 113,396 113,396.77 113,396.77 .77- 100.00
Parks FIL 224,560 199,809.17 7,875.00 207,684.17 16,875.83 92.48
Regional Trails/KC Levy 1,005,184 128,612.33 86,147.15 214,759.48 790,424.52 21.37
Boat Launch Fees 40,167 6,248.27 2,853.77 9,102.04 31,064.96 22.66
Wilson Playfields Turf Replace 1,575,000 4,000.00 1,009,875.50 1,013,875.50 561,124.50 64.37
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 15,994.89 486,887.21 27,985.79 94.56
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 545,592 444,581.46 29,616.13 474,197.59 71,394.41 86.91
Eagle Scout Projects 212,377 210,466.27 16,243.61 226,709.88 14,332.88- 106.75
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 1,664,724 856,681.56 173,728.04 1,030,409.60 634,314.40 61.90
Event Center Lifecycle 2,100,000 1,800,000.00 1,800,000.00 300,000.00 85.71
Kent Loop Trail 120,000 58,335.02 29,721.96 88,056.98 31,943.02 73.38
Urban Forestry Plan 438,185 355,273.19 51,429.45 406,702.64 31,482.36 92.82
Community Parks Reinv. Program 194,035 194,035.00
Parks Land Acquisition 2,876,041 1,859,270.16 359,229.33 2,218,499.49 657,541.51 77.14
Senior Center Memorial Gift 103,749 103,749.00
Green Tree Park Renovation 117,225 13,880.50 13,880.50 103,344.50 11.84
King County Levy 2014-2019 236,707 236,707.00
Urban Forestry-Other 451.87 451.87 451.87-
Total Expenditures 13,029,207 7,276,056.07 1,798,473.99 9,074,530.06 3,954,676.94 69.65
Ending Balance 2 765 666.36- 324 522.36 2 441 144.00-
R55JCO21 City of Kent 10/§(�014 11:46:47
Fiscal Year: 14 Period: 8 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- 117.34- 180,419.91- 180,419.91
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- 9,218,891.36- 118,338,242.27- 4,123,867.96 103.61
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- 2 699.15- 201 602.04-
R55JCO21 City of Kent 10/4a014 11:47:09
Fiscal Year: 14 Period: 8 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- 355,590.97- 10,713,303.56- 819,066.44- 92.90
Total Available Resources 11,533,653- 10,358,996.01- 355,590.97- 10,714,586.98- 819,066.02- 92.90
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 18,340.40 2,621,189.62 936,283.38 73.68
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 2,475.00 2,475.00 8,170.00 23.25
ALPR 98,505 6,756.15 6,756.15 91,748.85 6.86
Scanning System 96,350 96,350.00
Desktop Virtual Machine/DVM 50,000 60,865.19 60,865.19 10,865.19- 121.73
Desktop/PC 120,000 269,006.25 488.51 269,494.76 149,494.76- 224.58
Laptop 51,604.73 51,604.73 51,604.73-
Monitors 38,000 35,585.32 607.16 36,192.48 1,807.52 95.24
Blades/Servers 55,500 29,999.12 22,144.21 52,143.33 3,356.67 93.95
Station 74 Power 224,700 158,999.63 7,010.05 166,009.68 58,690.32 73.88
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 56,468.97 56,468.97 18,080.97- 147.10
Tech Services-Security 51,450 51,450.00
Storage- Enterprise 189,050 50,043.47 52,429.85 102,473.32 86,576.68 54.20
CH Service Center Renovation 202,000 78,335.13 78,335.13 123,664.87 38.78
Telephony 323,200 429,762.10 44,242.47 474,004.57 150,804.57- 146.66
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 9,630,375.60 253,780.38 9,884,155.98 1,649,497.02 85.70
Ending Balance 728 620.41- 101 810.59- 830 431.00-
R55JCO21 City of Kent 10/4�014 11:47:33
Fiscal Year: 14 Period: 8 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 9,453.67 7,610,891.38 24,372.62 99.68
Security Camera Software Upgrd 40,000 40,000.00
Parks Maintenance Renovation 35,000 465.00 26,121.56 26,586.56 8,413.44 75.96
Total Expenditures 8,877,922 7,687,376.14 35,575.23 7,722,951.37 1,154,970.63 86.99
Ending Balance 1 190 545.87- 3557523 1 154 970.64-
R55JCO21 City of Kent 10/4J014 11:47:55
Fiscal Year: 14 Period: 8 Water Fund Page - 1
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 193,927- 193,926.30- 193,926.30- .70- 100.00
Intergovernmental 520,271- 520,270.76- 520,270.76- .24- 100.00
Charges for Services 1,764- 3,850.22- 3,850.22- 2,086.22 218.27
Miscellaneous Revenues 771,649- 2,905,536.30- 7,014.50- 2,912,550.80- 2,140,902.16 377.45
Non Revenues 41,261,924- 41,261,923.45- 41,261,923.45- .08- 100.00
Other Financing Sources 2,500,903.04- 2,500,903.04- 2,500,903.04
Operating Transfers In 35,473,790- 32,473,790.47- 850,124.00- 33,323,914.47- 2,149,875.53- 93.94
Total Available Resources 78,223,324- 79,860,200.54- 857,138.50- 80,717,339.04- 2,494,014.87 103.19
Seismic Vulnerability Assess 752,158 752,570.88 752,570.88 412.88- 100.05
Water Unallocated Projects 3,389,577 3,389,577.00
Jenkins Creek Bridge 50,000 50,000.00
Rock Creek Mitigation Projects 935,000 212,616.29 46,787.25 259,403.54 675,596.46 27.74
Guiberson Reservoir Repair 3,678,847 179,523.77 399.84 179,923.61 3,498,923.39 4.89
Tacoma Intertie 45,152,355 41,402,272.76 3,660,855.48 45,063,128.24 89,226.40 99.80
Transmission Easements 102,534 5,572.55 5,572.55 96,961.45 5.43
Seismic System Controls 78,783 78,783.00
Corrosion Control 2,740,623 2,740,625.65 2,740,625.65 2.65- 100.00
Pump Station#3 Replacement 2,008,534 108,751.41 108,751.41 1,899,782.59 5.41
Kent Springs Source Upgrade 627,779 319,284.46 319,284.46 308,494.07 50.86
Kent Springs Trans Main Repair 506,528 8,601.49 94.52 8,696.01 497,831.99 1.72
277th Transmission Main 50,000 50,000.00
Misc Water Improvements 5,640,752 5,070,159.02 118,407.35 5,188,566.37 452,185.63 91.98
Additional Water Source Dev 1,470,476 1,056,022.10 1,056,022.10 414,453.90 71.81
Well Head Protection 779,627 179,657.18 480,297.64 659,954.82 119,672.18 84.65
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 1,493,649.18 431,330.85 1,924,980.03 2,778,705.97 40.92
West Hill Reservoir 50,000 50,000.00
Reservoir Recoding/Scope 200,000 200,000.00
East Hill Well Generator 735,000 625,413.17 7,177.83 632,591.00 102,409.00 86.07
Landsburg Mine 675,016 333,602.16 7,968.22 341,570.38 333,445.62 50.60
Clark Springs HCP 237,722 221,235.25 258.84 221,494.09 16,227.91 93.17
Hydrant Replacement 2005 128,304 53,304.12 45,269.36 98,573.48 29,730.52 76.83
Large Meter/Vault Replace 2008 256,886 156,886.05 36,793.40 193,679.45 63,206.55 75.40
BNSF Grade Separation 782,124 777,124.00 777,124.00 5,000.00 99.36
256thlmps(KentKangley-116th) 300,000 58,561.60 185,834.79 244,396.39 55,603.61 81.47
LID 353 224th-228th Corridor 155,901 155,900.56 155,900.56 .44 100.00
East Hill Operations Center 1,467,413 1,467,572.24 1,467,572.24 159.24- 100.01
Lower East Hill Improvements 475,338 475,510.59 475,510.59 172.59- 100.04
Total Expenditures 78,223,324 57,872,146.69 5,028,774.98 62,900,921.67 15,322,402.50 80.41
Ending Balance 21 988 053.85- 417163648 17 816 417.37-
R55JCO21 City of Kent 10/4�014 11:48:18
Fiscal Year: 14 Period: 8 Sewerage Fund Page - 1
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Intergovernmental 40,424,037- 18,466,757.84- 1,037,817.34- 19,504,575.18- 20,919,461.82- 48.25
Charges for Services 6,268.96- 159.81- 6,428.77- 6,428.77
Miscellaneous Revenues 727,975- 808,353.25- 51,103.19- 859,456.44- 131,481.44 118.06
Non Revenues 12,262,268- 12,262,267.80- 12,262,267.80- .20- 100.00
Other Financing Sources 1,500,000- 1,500,000.00- 1,500,000.00- 100.00
Operating Transfers In 52,574,544- 46,366,128.71- 229,500.00- 46,595,628.71- 5,978,915.29- 88.63
Total Available Resources 107,488,824- 79,409,776.56- 1,318,580.34- 80,728,356.90- 26,760,467.10- 75.10
NPDES Permit 3,717,335 2,864,869.50 125,947.24 2,990,816.74 726,518.26 80.46
Low Imp Dev, Porous Concrete 28,413.83 28,413.83 28,413.83-
2013 NPDES Capacity Grant 1,953.10 1,953.10 1,953.10-
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 4,572.49 756,019.26 20,457.26- 102.78
Meridian Valley Creek 392,681 392,726.44 392,726.44 45.44- 100.01
Hawley Road Levee 2,130,000 1,655,940.07 345,247.30 2,001,187.37 128,812.63 93.95
Citywide Stm Pipe/Culvert Mtc 4,100,000 3,957,226.20 688.81 3,957,915.01 142,084.99 96.53
S. 228th Drainage Bypass 7,450,000 6,318,023.89 130,021.77 6,448,045.66 1,001,954.34 86.55
Mill Ck/James St. Pump Station 5,631,897 4,392,628.05 123,638.68 4,516,266.73 1,115,630.27 80.19
Upper Mill Creek Dam 3,035,000 399,962.00 63,273.24 463,235.24 2,571,764.76 15.26
GRNRA Pump Station 1,000,000 157,395.67 157,395.67 842,604.33 15.74
Scenic Hill Drainage Impts 50,000 50,000.00
Johnson Creek 700,000 593,417.28 332.60 593,749.88 106,250.12 84.82
Earthworks Overlays 1,196,621 1,181,100.80 1,181,100.80 15,520.20 98.70
Lake Fenwick Restoration 2009 20,895 22,936.18 22,936.18 2,041.18- 109.77
256th Flume 510,000 439,796.93 439,796.93 70,203.07 86.23
Lake Meridian Outlet 2,718,065 2,746,326.72 517.37 2,746,844.09 28,779.09- 101.06
Upper Meridian Valley Creek 80,594 80,593.68 80,593.68 .32 100.00
81stAv So Storm Drainage Impr 150,000 129,958.12 129,958.12 20,041.88 86.64
Surface Water Manual 87,955 87,954.67 87,954.67 .33 100.00
Mill Creek@ James-Fld Protect 600,000 469,654.38 1,002.07 470,656.45 129,343.55 78.44
Riverview Park 2,390,000 2,275,831.63 38,267.84 2,314,099.47 75,900.53 96.82
Downey Farmstead 550,000 487,370.70 14,690.08 502,060.78 47,939.22 91.28
Bauer Property 445,541 149,914.94 17,152.59 167,067.53 278,473.47 37.50
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 12,979,729.79 262,772.91 13,242,502.70 886,914.30 93.72
Upper Russell Road Levee Impr. 6,140,349 2,296,510.29 212,448.24 2,508,958.53 3,631,390.47 40.86
Lower Russell Rd Levee-S231st 1,850,000 1,052,953.31 66,381.10 1,119,334.41 730,665.59 60.50
Lowest Russell Rd-Van Dorens 790,000 196,860.12 44,601.68 241,461.80 548,538.20 30.56
Boeing Levee Improvements 4,190,000 3,585,083.51 143,672.17 3,728,755.68 461,244.32 88.99
Briscoe Levee Improvements 12,940,000 1,999,913.82 4,972,679.46 6,972,593.28 5,967,406.72 53.88
Desimone Levee Improvements 6,900,000 596,418.94 368,497.55 964,916.49 5,935,083.51 13.98
R55JCO21 City of Kent 10/4�014 11:48:18
Fiscal Year: 14 Period: 8 Sewerage Fund Page - 2
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Green River Sandbag Removal 193,541 777,079.87 3,218.31 780,298.18 586,757.18- 403.17
County Road 8 500,000 12,855.52 37,999.46 50,854.98 449,145.02 10.17
Valley Channel Rehabilitation 500,000 75,009.30 75,009.30 424,990.70 15.00
Misc Drainage 2008 2,056,397 1,672,975.00 11,509.94 1,684,484.94 371,912.06 81.91
Drainage Infractructure Improv 473,379 463,248.62 463,248.62 10,130.38 97.86
Downtown ITS Improvements 158,406 158,406.09 158,406.09 .09- 100.00
BNSF Grade Separation 993,000 434,964.00 434,964.00 558,036.00 43.80
256thlmps(KentKangley-116th) 211,821.35 375,142.78 586,964.13 586,964.13-
224th-228th Corridor 2,004,580 1,516,197.43 20,071.99 1,536,269.42 468,310.58 76.64
East Hill Operations Center 1,465,385 1,465,385.07 1,465,385.07 .07- 100.00
Lower East Hill Improvements 33,072 33,400.54 33,400.54 328.54- 100.99
Sanitary Sewer Master Plan 300,000 298,055.13 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 18,098.76 292,229.29 17,185.29- 106.25
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 9,831.27 6,002,223.68 565,486.32 91.39
256thlmps(KentKangley-116th) 100,000 8,173.08- 28,183.26 20,010.18 79,989.82 20.01
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 107,488,824 68,421,525.05 7,719,806.62 76,141,331.67 31,347,492.33 70.84
Ending Balance 10 988 251.51- 640122628 4 587 025.23-
135
City of Kent, Washington
Summary Financial Report
40 '40�•
KENT
WA3H1 NGTON
As of September 30, 2014
136
City of Kent
MONTHLY FINANCIAL REPORT
Table of Contents
EXECUTIVE SUMMARY AND GRAPHIC ANALYSIS
Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
General Fund Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
General Fund Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
PropertyTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
SalesTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
UtilityTax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Building Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Plan Check Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Recreation Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Fines And Forfeitures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
B&O Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Water Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Sewer&Drainage Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Golf Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
CURRENT BUDGET ANALYSIS
General Fund Analysis(includes Annexation) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Street Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Lodging Tax Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Youth/Teen Programs Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Capital Improvement Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Criminal Justice Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Golf Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
INTERNAL SERVICE FUNDS PROFIT AND LOSS
Fleet Services Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Central Services Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Information Technology Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Facilities Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Unemployment Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Workers Compensation Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Health and Employee Wellness Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
LEOFF 1 Retirees Benefits Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Liability Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Property Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
REVENUE AND EXPENSE SUMMARIES
Monthly Comparison 2011,2012,2013 and 2014 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
System Reports
General Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
Special Revenue Operating Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Debt Service Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
Water Utility Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
Sewerage Utility Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Golf Course Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
Internal Services-excluding Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
Street Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
Parks Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
Other Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
Technology Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Facilities Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Water Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56
Sewerage Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
137
City Of Kent
Monthly Financial Summary
Sept 2014
General Fund Summary
Using information available through September, ending fund balance is estimated
to increase by $5.6 million and end the year at $14.7 million, which includes:
• General Fund reserves of $11.4 million, or 15.5%
• Contingency for Unanticipated Costs of $1.5 million
• $1.8 million restricted for annexation.
In addition, there is currently $424,000 in the Strategic Opportunities Fund.
Revenues
Overall revenues are currently coming in about $3.3 million, or 4.3% above budget.
Highlights include:
• Sales Tax continues a steady positive trend, averaging a 4.8% increase over
2013 collections. Year-end projection is expected to exceed budget by $1.4
million, which equates to 7.2%
• Building Permits and Plan Check Fees revenues are exceeding
projections, currently running nearly $1.3 million above budget, or 32.4%.
Expenditures
Expenditures in all categories, except Cost Allocations, are currently trending about
$2.7 million below budget, or 3.3%. Due to a change in methodology for allocating
General Fund, the costs allocated to other funds and projects has been reduced by
$1.5 million.
Overall expenditures are expected to end the year $2.4 million below budget, or
3.2%.
138
General Fund Revenues
14,000,000
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000 D/i'r' - /, 11 ��
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 3,973,457 4,396,996 6,341,877 12,815,344 6,406,303 5,390,317 4,030,414 3,505,225 5,566,105 12,521,197 5,136,389 5,071,808
14 Pct 4,806,171 4,872,050 6,226,128 11,990,500 7,286,212 5,755,176 4,853,202 4,375,109 5,752,568
+/- 832,714 475,055 (115,748) (824,845) 879,909 364,859 822,788 869,884 186,464
Put+/- 21.0% 10.8% -1.8% -6.4% 13.7% 6.8% 20.4% 24.8% 3.3%
General Fund Revenues
80,000,000
70,000,000
60,000,000
50,000,000
40,000,00030,000,000
"/. ",.
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 3,973,457 8,370,453 14,712,330 27,527,674 33,933,97 39,324,294 43,354,708 46,859,933 52,426,038 64,947,234 70,083,623 75,155,431
14 Pct 4,806,171 9,678,221 15,904,350 27,894,849 35,181,061 40,936,237 45,789,439 50,164,548 55,917,116
+/- 832,714 1,307,768 1,192,020 367,175 1,247,084 1,611,944 2,434,731 3,304,615 3,491,079
Put+/- 21.0% 15.6% 8.1% 1.3% 3.7% 4.1% 5.6% 7.1% 6.7%
139
General Fund Expenditures
8,000,000
7,000,000
6,000 000 ��+, yP1)
.7" �iG
�Oa,,,, G
5,000,000 n � „"ae "�
1i ,77/, ��„U4,�
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 5,704,829 5,955,177 6,252,843 5,998,200 6,587,748 5,782,964 6,553,253 5,496,340 6,098,120 5,120,722 6,292,531 5,839,456
14 Pct 5,256,687 5,387,773 5,586,867 5,727,725 5,636,034 5,595,604 6,365,606 4,842,747 5,848,947
+/- (448,142) (567,404) (665,976) (270,474) (951,714) (187,361) (187,646) (653,593) (249,173)
Put+/- -7.9% -9.5% -10J% -4.5% -14.4% -3.2% -2.9% -11.9% -4.1%
General Fund Expenditures
80,000,000
70,000,000
60,000,000
50,000,000
40,000,000
30,000,000
20,000,000
10,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual '"'13AG
t14Ac[
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 4,862,423 10,000,218 15,348,316 20,614,495 26,801,321 31,990,878 37,846,176 43,357,241 48,923,422 54,379,181 60,277,163 67,182,979
14 Bud 5,704,829 11,660,006 17,912,849 23,911,049 30,498,797 36,281,761 42,835,014 48,331,354 54,429,474 59,550,196 65,842,726 71,682,182
14 Pct 5,256,687 10,644,460 16,231,327 21,959,052 27,595,086 33,190,690 39,556,296 44,399,043 50,247,990
+/- (448,142) (1,015,546) (1,681,522) (1,951,997) (2,903,711) (3,091,071) (3,278,718) (3,932,311) (4,181,484)
Put+/- -7.9% -8J% -9.4% -8.2% -9.5% -8.5% JJ% -8.1% JJ%
Property Tax
9,000,000
8,000,000 AN,
4 %%�
7,000,0005,000,000
r� �j'4�
4,000,000
3,000,000
2,000,000
1,000,000 l/aiv
r
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual 1.Aa
�14Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 273 147,736 523,185 7,848,577 1,902,916 85,481 37,836 60,671 438,048 7,642,281 1,284,485 154,270
14 Bud 0 155,234 551,270 7,908,281 1,966,449 79,415 39,129 92,629 395,829 7,652,784 1,571,234 115,565
14 Pct 822 152,555 872,375 7,185,077 2,407,918 199,531 60,537 70,106 429,260
+/- 822 (2,679) 321,104 (723,204) 441,469 120,117 21,408 (22,523) 33,431
Put+/- 0.0% -1J% 58.2% -9.1% 22.5% 151.3% 54.7% -24.3% 8.4%
Property Tax
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
o
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual 13AG
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 273 148,009 671,195 8,519,772 10,422,688 10,508,169 10,546,005 10,606,677 11,044,724 18,687,005 19,971,491 20,125,761
14 Bud 0 155,234 706,505 8,614,785 10,581,234 10,660,649 10,699,778 10,792,407 11,188,236 18,841,021 20,412,255 20,527,820
14 Pct 822 153,377 1,025,752 8,210,828 10,618,747 10,818,278 10,878,815 10,948,921 11,378,181
+/- 822 (1,857) 319,247 (403,957) 37,512 157,629 179,037 156,514 189,945
Put+/- 0.0% -1.2% 45.2% -4J% 0.4% 1.5% 1.7% 1.5% 1.7%
141
Sales Tax
3,000,000
2,500,000 ��'
"
2,000,000
1,500,000
k
1,000,000
500,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual f�e 13 Act
.14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 1,244,395 1,570,865 2,351,133 1,129,137 1,336,852 2,070,080 1,396,920 1,400,615 2,653,159 1,355,153 1,421,997 2,757,308
14 Bud 1,094,236 1,466,841 2,531,391 1,016,391 1,213,197 2,610,310 1,149,141 1,238,690 2,710,831 1,179,822 1,265,306 2,758,304
14 Pct 1,273,289 1,665,875 2,491,503 1,190,680 1,448,704 2,644,983 1,448,604 1,615,371 2,752,354
+/- 179,053 199,034 (39,888) 174,289 235,507 34,672 299,463 376,681 41,523
put 16.4% 13.6% -1.6% 17.1% 19.4% 1.3% 26.1% 30.4% 1.5%
Sales Tax
25,000,000
20,000,000
15,000,000 ,,,i�
10,000,000
5,000,000 . ,
o +
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Cumulative Budget vs Actual 13AG
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 1,244,395 2,815,260 5,166,393 6,295,530 7,632,382 9,702,462 11,099,383 12,499,998 15,153,157 16,508,310 17,930,307 20,687,615
14 Bud 1,094,236 2,561,077 5,092,468 6,108,859 7,322,055 9,932,366 11,081,506 12,320,196 15,031,027 16,210,850 17,476,156 20,234,460
14 Pct 1,273,289 2,939,164 5,430,667 6,621,347 8,070,051 10,715,034 12,163,638 13,779,009 16,531,363
+/- 179,053 378,087 338,199 512,488 747,996 782,668 1,082,131 1,458,813 1,500,336
pct 16.4% 14.8% 6.6% 8.4% 10.2% 7.9% 9.8% 11.8% 10.0%
142
Utility Tax
2,500,000
2,000,000
1s00,000
1,000,000
500,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Monthly Budget vs Adjusted Actual 13Att
.14Att
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 1,928,686 1,593,360 1,575,939 1,814,487 1,482,322 1,315,268 1,668,079 1,400,094 1,690,099 1,696,812 1,436,286 1,517,705
14 Bud 2,084,694 1,616,252 1,596,145 1,880,734 1,468,120 1,474,156 1,722,301 1,346,390 1,604,347 1,527,144 1,464,275 1,287,409
14P t 2,077,962 1,709,385 1,608,285 1,934,443 1,464,375 1,263,734 1,825,760 1,370,740 1,292,082
+/- (6,732) 93,133 12,140 53,710 (3,745) (210,422) 103,459 24,350 (312,265)
Pct+/- -0.3% 5.8% 0.8% 2.9% -0.3% -14.3% 6.0% 1.8% -19.5%
Utility Tax
25,000,000
20,000,000
15,000,000 i
10,000,000
5,000,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
✓. 13Att
Cumulative Budget vs Actual .14Att
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 1,928,686 3,522,046 5,097,985 6,912,472 8,394,794 9,710,063 11,378,142 12,778,236 14,468,335 16,165,147 17,601,433 19,119,138
14 Bud 2,084,694 3,700,946 5,297,091 7,177,825 8,645,945 10,120,101 11,842,402 13,188,792 14,793,139 16,320,283 17,784,558 19,071,967
14P t 2,077,962 3,787,347 5,395,632 7,330,075 8,794,450 10,058,185 11,883,945 13,254,685 14,546,767
+/- (6,732) 86,401 98,540 152,250 148,505 (61,916) 41,543 65,893 (246,372)
Pct+/- -0.3% 2.3% 1.9% 2.1% 1.7% -0.6% 0.4% 0.5% -1J%
143
Building Permits
800,000
700,000
600,000
5 00,000
400,000
300,000
200,000
100,000 W01111:: l,n
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 154,976 164,593 214,758 253,201 256,819 275,756 264,924 234,511 199,071 173,904 156,241 128,089
14 Pct 197,974 148,496 176,394 241,223 682,160 233,945 309,879 291,359 215,633
+/- 42,997 (16,098) (38,364) (11,978) 425,341 (41,810) 44,955 56,848 16,562
Put+/- 27J% -9.8% -17.9% -4J% 165.6% -15.2% 17.0% 24.2% 8.3%
Building Permits
3,000,000
2,500,000
2,000,000
�i
1,500,000
1,000,000
500,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
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 154,976 319,570 534,328 787,529 1,044,348 1,320,104 1,585,028 1,819,539 2,018,610 2,192,513 2,348,754 2,476,843
14 Pct 197,974 346,469 522,864 764,087 1,446,247 1,680,192 1,990,071 2,281,430 2,497,063
+/- 42,997 26,900 (11,465) (23,443) 401,899 360,088 405,043 461,891 478,453
Put+/- 27J% 8.4% -2.1% -3.0% 38.5% 27.3% 25.6% 25.4% 23.7%
144
Plan Check Fees
600,000
5 00,000
400,000
300,000
200,000 /OJ,���,,,,
�; //i�
100,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual .13Ac[
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 181,841 190,940 291,904 145,764 293,145 319,439 165,345 160,581 153,065 186,653 191,967 203,691
14 Bud 162,218 202,780 226,463 239,120 267,864 281,596 208,320 189,727 168,946 168,560 151,439 133,698
14 P t 181,841 561,764 200,524 274,831 443,503 290,248 288,761 311,569 199,400
+/- 246,068 358,983 (25,938) 35,711 175,639 8,651 80,442 121,842 30,454
Put+/- 151.7% 177.0% -11.5% 14.9% 65.6% 3.1% 38.6% 64.2% 18.0%
Plan Check Fees
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000 /!
500,000
P
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual """'13AG
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 181,841 372,782 664,686 810,450 1,103,595 1,423,034 1,588,378 1,748,960 1,902,024 2,088,677 2,280,644 2,484,335
14 Bud 162,218 364,998 591,461 830,581 1,098,444 1,380,041 1,588,360 1,778,088 1,947,033 2,115,593 2,267,032 2,400,730
14P t 181,841 743,605 944,129 1,218,960 1,662,463 1,952,710 2,241,471 2,553,040 2,752,440
+/- 19,624 378,607 352,669 388,379 564,018 572,670 653,111 774,953 805,407
Put+/- 12.1% 103.7% 59.6% 46.8% 51.3% 41.5% 41.1% 43.6% 41.4%
Recreation Fees 145
250,000
200,000
150,000
r
100,000 �,�� �
50,000 r „q
3/rlir� ,�14a
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual f�e 13 Act
.14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 146,178 46,730 93,362 200,494 75,294 54,760 157,061 90,541 164,659 52,443 27,660 49,260
14 Bud 133,062 30,041 88,692 209,984 78,904 50,068 161,067 107,545 163,499 54,177 38,244 84,039
14 Pct 158,329 35,116 102,718 186,024 65,983 54,281 158,713 102,625 168,816
+/- 25,267 5,074 14,026 (23,960) (12,921) 4,213 (2,354) (4,919) 5,317
put 19.0% 16.9% 15.8% -11.4% -16.4% 8.4% -1.5% -4.6% 3.3%
Recreation Fees
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual k 13Aa
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 146,178 192,909 286,270 486,764 562,058 616,818 773,879 864,420 1,029,079 1,081,522 1,109,182 1,158,442
14 Bud 133,062 163,103 251,795 461,779 540,683 590,751 751,818 859,362 1,022,861 1,077,038 1,115,282 1,199,321
14 Pct 158,329 193,444 296,162 482,186 548,169 602,450 761,163 863,788 1,032,604
+/- 25,267 30,341 44,367 20,407 7,487 11,699 9,346 4,426 9,743
pct 19.0% 18.6% 17.6% 4.4% 1.4% 2.0% 1.2% 0.5% 1.0%
146
Fines & Forfeitures
250,000
200,000
150,000
d
100,000n
�Utl ' v4o
50,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual .. "",
. 14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 73,739 123,702 214,547 72,313 198,066 91,484 169,112 64,810 192,824 60,576 160,880 71,327
14 Bud 115,747 132,555 167,915 134,256 133,122 134,472 121,990 128,816 128,983 122,171 125,806 106,596
14P t 85,589 78,082 119,555 121,053 170,649 103,048 145,809 169,798 38,063
+/- (30,158) (54,473) (48,360) (13,203) 37,527 (31,424) 23,819 40,982 (90,920)
Put+/- -26.1% -41.1% -28.8% -9.8% 28.2% -23.4% 19.5% 31.8% -70.5%
Fines & Forfeitures
1,800,000
1,600,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
13AR
Cumulative Budget vs Actual
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 73,739 197,442 411,989 484,302 682,368 773,853 942,964 1,007,775 1,200,599 1,261,174 1,422,054 1,493,381
14 Bud 115,747 248,302 416,217 550,473 683,595 818,067 940,057 1,068,873 1,197,856 1,320,027 1,445,833 1,552,429
14P t 85,589 163,671 283,226 404,280 574,929 677,977 823,786 993,584 1,031,647
+/- (30,158) (84,631) (132,991) (146,194) (108,666) (140,090) (116,271) (75,289) (166,209)
Put+/- -26.1% -34.1% -32.0% -26.6% -15.9% -17.1% -12.4% -7.0% -13.9%
B & O Revenues 147
1,600,000
1,400,000
1,200,000
1,000,000
✓U
600,000
b�
400,000
0 4 1 4-.. %
(200,000) Jan Feb Mar ,Apr May Jun Jul Aug Sep ,Oct Nov Dec
14Bud
Monthly Budget vs Adjusted Actual -aaAct
t14Act
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 393,416 231,980 1,098,195 386,382 55,491 948,183 228,088 1,358,358
14 Bud 0 0 0 940,000 235,000 0 940,000 235,000 0 940,000 235,000 1,175,000
14 Pct 2,955 521 7,713 1,009,729 (19,661) 46,255 1,448,150 30,811 141,340
+/- 2,955 521 0 69,729 (254,661) 46,255 508,150 (204,189) 141,340
Pct+/- - - - 7.4% -108.4% 0.0% 54.1% -86.9% 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
1,500,000
1,000,000 '�
500,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14Bud
Cumulative Budget vs Actual H,.1aAa
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 0 0 0 0 393,416 625,396 1,723,591 2,109,973 2,165,464 3,113,647 3,341,735 4,700,093
14 Bud 0 0 0 940,000 1,175,000 1,175,000 2,115,000 2,350,000 2,350,000 3,290,000 3,525,000 4,700,000 '
14 Pct 2,955 3,475 11,188 1,020,917 1,001,256 1,047,511 2,495,661 2,526,471 2,667,811
+/- 2,955 3,475 11,188 80,917 (173,744) (127,489) 380,661 176,471 317,811
Pc +/- 8.6% -14.8% -10.9% 18.0% 7.5% 13.5%
*Does not include$300,000 General Fund Amount
148
Water Operating Revenues
3,000,000
2,500,000
2,000,000
1,500,000 ar�„
rar ,got,
1,000,000
500,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual .. "",
. 14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 1,387,570 1,031,007 1,096,391 1,103,113 1,404,702 1,455,984 2,032,444 1,751,009 2,235,360 1,245,803 1,240,046 1,023,652
14 Bud 1,412,707 1,066,954 1,108,976 1,119,109 1,415,032 1,475,101 1,836,383 1,793,795 2,197,628 1,333,402 1,239,847 1,224,692
14P t 1,455,353 1,118,686 1,157,967 1,033,025 1,546,390 1,436,198 2,110,185 2,008,509 2,575,517
+/- 42,646 51,732 48,991 (86,083) 131,357 (38,904) 273,802 214,714 377,889
Put+/- 3.0% 4.8% 4.4% -]J% 9.3% -2.6% 14.9% 12.0% 17.2%
Water Operating Revenues
20,000,000
18,000,000
16,000,000
14,000,000
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
p
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
13AR
Cumulative Budget vs Actual
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 P t 1,387,570 2,418,577 3,514,968 4,618,081 6,022,783 7,478,767 9,511,210 11,262,219 13,497,579 14,743,382 15,983,428 17,007,080
14 Bud 1,412,707 2,479,661 3,588,637 4,707,745 6,122,778 7,597,879 9,434,262 11,228,057 13,425,685 14,]59,087 15,998,934 17,223,626
14P t 1,455,353 2,574,038 3,732,005 4,765,030 6,311,420 7,747,618 9,857,803 11,866,312 14,441,830
+/- 42,646 94,377 143,369 57,285 188,642 149,739 423,541 638,255 1,016,144
Put+/- 3.0% 3.8% 4.0% 1.2% 3.1% 2.0% 4.5% 5.7% 7.6%
149
Sewer and Drainage Operating Revenues
4,500,000
4,000,000
3,500,000 `' �n�%,•a,........ ",lrmin
i��Ov %/ oo rcm
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 4,194,283 3,527,793 3,841,581
+/- (68,020) 371,443 55,262 (74,612) 148,911 (120,210) 165,793 74,719 94,863
Put+/- -1.8% 11.4% 1.6% -2.0% 4.2% -3.5% 4.1% 2.2% 2.5%
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 25,794,422 29,322,215 33,163,796
+/- (68,020) 303,422 358,685 284,073 432,984 312,773 478,566 553,285 648,148
Put+/- -1.8% 4.2% 3.4% 2.0% 2.4% 1.5% 1.9% 1.9% 2.0%
150
Golf Operating Revenues
500,000
45 0,000
400,000
350,000
300,000
d
250,000 /0,
200,000 %NOR",
150,000
100,000
50,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Monthly Budget vs Adjusted Actual 13 Act
I14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 71,129 108,922 184,571 201,960 255,764 326,892 346,431 326,773 186,999 161,151 75,993 113,011
14 Bud 92,281 129,075 186,256 271,833 314,960 395,330 454,944 438,064 279,049 206,440 112,233 148,528
14 Pct 74,637 80,766 143,772 252,286 287,739 340,940 346,777 336,914 218,779
+/- (17,644) (48,309) (42,483) (19,547) (27,221) (54,390) (108,167) (101,150) (60,271)
put -19.1% -37.4% -22.8% -7.2% -8.6% -13.8% -23.8% -23.1% -21.6%
Golf Operating Revenues
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
14 Bud
Cumulative Budget vs Actual k 13Aa
�14AR
]an Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
13 Pct 71,129 180,051 364,622 566,583 822,347 1,149,238 1,495,670 1,822,443 2,009,442 2,170,592 2,246,586 2,359,597
14 Bud 92,281 221,356 407,612 679,445 994,405 1,389,736 1,844,680 2,282,744 2,561,793 2,768,233 2,880,466 3,028,994
14 Pct 74,637 155,403 299,175 551,461 839,201 1,180,141 1,526,919 1,863,833 2,082,612
+/- (17,644) (65,953) (108,437) (127,984) (155,205) (209,594) (317,761) (418,911) (479,182)
pct -19.1% -29.8% -26.6% -18.8% -15.6% -15.1% -17.2% -18.4% -18J%
151
General Fund
Including Annexation
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget VTD Est Actual Prelim Prelim
BEGINNING FUND BALANCE 4,129,976 9,497,964 9,497,964 9,497,964 12,918,790 12,670,528
Revenues
Taxes:
Property 20,125,761 20,527,820 10,948,921 20,513,779 20,808,098 21,091,179
Sales Tax 20,687,615 20,234,460 13,779,009 21,681,748 20,899,728 21,022,875
Utility 19,119,138 19,071,967 13,254,685 19,269,650 19,452,335 19,593,575
Other 1,101,844 1,057,905 531,558 1,035,758 1,083,014 1,100,106
Business &Occupation Tax 299,907 300,000 300,000 303,600 3,772,190 3,739,158
Licenses and Permits 3,688,807 3,717,437 3,389,341 4,285,991 3,730,252 3,770,104
Intergovernmental Revenue 2,562,646 2,381,529 1,546,929 2,574,359 2,616,869 4,281,955
Charges for Services 5,125,968 5,029,870 4,477,803 5,980,103 5,273,928 5,310,081
Fines and Forfeitures 1,493,381 1,552,429 993,584 1,468,091 1,552,429 1,552,429
Miscellaneous Revenue 1,300,392 1,282,014 942,718 1,336,682 1,285,374 1,285,374
Transfers In 1,036,877 1,006,524 1,006,524 890,000 900,000
TOTAL REVENUES 76,542,336 76,161,955 50,164,548 79,456,285 81,364,217 83,646,836
Expenditures
Salaries &Benefits 48,072,286 49,804,780 31,772,827 48,792,145 51,998,081 53,785,442
Supplies 2,265,314 3,416,487 1,586,730 2,658,553 3,350,329 3,376,934
Services &Charges 26,823,039 26,701,052 16,144,672 25,497,524 27,080,039 28,340,066
Capital Outlay 10,499 4,206 4,206
Cost Allocation (9,988,159) (8,240,137) (5,109,392) (7,923,127) (6,758,379) (6,831,533)
Transfers Out 3,991,369 4,834,673 388,820 4,834,673 5,942,409 5,409,906
TOTAL EXPENDITURES 71,174,348 76,516,855 44,787,864 73,863,974 81,612,479 84,080,815
Net Revenues less Expenditures 5,367,988 (354,900) 5,376,684 5,592,311 (248,262) (433,979)
Strategic Oppoortunities Fund 424,012 424,012 424,012
ENDING FUND BALANCE 9,497,964 9,143,064 14,874,648 15,090,275 12,670,528 12,236,549
Comprised of:
General Fund Reserves 6,145,735 6,431,944 11,416,152 9,305,401 9,096,734
8.6% 8.4% 15.5% 11.4% 10.8%
Contingency for Unanticipated Costs 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000
Reserved for Annexation 1,852,229 1,211,120 1,750,111 1,865,127 1,639,815
152
STREET OPERATING FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
Beginning Fund Balance 275,044 704,890 704,890 704,890 613,910 704,210
Revenues
Fuel Tax - Unrestricted 1,912,362 1,905,592 1,410,958 1,921,924 1,923,659 1,928,467
Water Utility Tax 169,737 172,436 144,205 174,829 173,132 173,998
Sewer Utility Tax 245,997 238,182 194,463 248,457 255,411 262,673
Drainage Utility Tax 173,332 178,433 136,597 179,398 175,200 176,076
Electric Utility Tax 1,158,501 1,131,040 896,455 1,193,257 1,172,500 1,178,363
Gas Utility Tax 364,075 378,210 297,725 382,279 365,352 366,265
Garbage Utility Tax 231,277 207,925 162,254 228,976 236,558 237,741
Telephone Utility Tax 636,971 689,618 410,083 617,862 644,422 646,033
Business &Occupation Tax 4,700,093 4,700,000 2,667,711 4,700,000 4,700,000 4,700,000
Miscellaneous Revenues 1,261 70 3,059 3,059 800 800
Total Revenues 9,593,608 9,601,506 6,323,509 9,650,042 9,647,034 9,670,416
Total Resources 9,868,651 10,306,396 7,028,399 10,354,931 10,260,944 10,374,626
Expenditures&Transfers
Debt Service
PW Trust Fund Loan 752,069 823,391 823,391 823,391 819,535 815,678
GO Refund (96) 2004 139,507 151,089 151,089
GO Refund 2005 (93,95,00,96TF) 114,714 112,485 14,296 112,485 112,084 113,059
LTGO Bonds 2008 466,921 472,025 140,772 472,025 438,778 435,130
LTGO Bonds 2009 207,107 207,637 21,323 207,637 207,790 206,883
GO Refund 2012 (2000/2002) 600,022 713,250 91,510 713,250 713,092 712,463
GO Refund 2014 (2004) 145,238 3,365 145,238 128,424 115,283
Total Debt Service 2,280,340 2,625,115 1,094,657 2,625,115 2,419,703 2,398,496
Operating Costs
Street Utility Operations 1,573,555 1,700,976 1,196,646 1,636,497 1,718,629 1,743,888
Street Tree Maintenance Program 189,686 272,358 173,338 272,358 288,402 297,457
Engineering Services Allocation 265,180 265,180 198,885 265,180 275,000 275,000
Total Operating Costs 2,028,421 2,238,514 1,568,869 2,174,035 2,282,031 2,316,345
Arterials
B&0 Street Capital 2,550,000 4,834,200 764,200 4,834,200 4,700,000 4,700,000
256th Imps (Kent Kangley-116th) 2,000,000
Street Light Repair 150,000 (134,200) (134,200) (134,200)
Closed and other Arterial Projects 14,710
Total Arterials 4,714,710 4,700,000 630,000 4,700,000 4,700,000 4,700,000
Other Improvements
Metro Transit Services 155,000 155,000 155,000 155,000 155,000
Closed and Other Improvements (14,710)
Total Other Improvements 140,290 155,000 155,000 155,000 155,000
Total Effective Transportation System 6,883,421 7,093,514 2,198,869 7,029,035 7,137,031 7,171,345
Total Expense &Transportation 9,163,761 9,718,629 3,293,526 9,654,150 9,556,734 9,569,841
Change In Fund Balance 429,846 (117,123) 3,029,983 (4,108) 90,300 100,575
Ending Fund Balance 704,890 587,767 3,734,873 700,781 704,210 804,785
153
LODGING TAX OPERATING FUND
As of September 30, 2014
2013 2014 2014 VTD 2014 2015 2016
Actual Adj Budget thru Aug Est Actual Prelim Prelim
Beginning Fund Balance 95,397 193,663 193,663 193,663 243,840 263,485
Revenues
Lodging Tax 217,618 196,812 167,037 232,851 208,060 210,141
Miscellaneous Income 85 50 140 206 85 85
Total Revenues 217,703 196,862 167,177 233,057 208,145 210,226
Expenditures
Services & Charges 10,000 10,000
Seattle Southside Visitor Services 60,000 60,000 4,889 60,000 60,000 60,000
Tourism Unallocated 10,000 20,000 6,000 20,000 20,000 20,000
Tourism Chamber 18,500 18,500 13,875 18,500 18,500 18,500
ShoWare Marketing 35,000 60,000 60,000 60,000 60,000
Branding Activities 20,000 18,324 20,000 20,000 20,000
Total Expenditures 123,500 178,500 43,088 178,500 188,500 188,500
Transfer Out-ShoWare Marquee (4,064)
Total Expenditures and Transfers 119,436 178,500 43,088 178,500 188,500 188,500
Change in Fund Balance 98,266 18,362 124,089 54,557 19,645 21,726
Ending Fund Balance 193,663 212,025 317,752 248,220 263,485 285,211
154
YOUTH/TEEN PROGRAMS OPERATING FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
BEGINNING FUND BALANCE 86,458 157,337 157,337 157,337 161,140 136,168
REVENUES
Utility Taxes:
Water 50,921 51,731 43,262 52,704 51,940 52,199
Sewer 73,799 71,455 58,339 77,138 76,623 78,802
Drainage 51,999 57,650 40,979 54,614 52,560 52,823
Electric 347,550 339,244 268,936 355,045 351,750 353,509
Gas 109,223 113,399 89,317 106,168 109,606 109,880
Garbage 69,383 62,442 48,676 71,944 70,967 71,322
Telephone 191,091 206,885 123,025 184,292 193,327 193,810
Miscellaneous Revenues 338 255 271 425 255 255
TOTAL REVENUES 894,305 903,061 672,805 902,329 907,028 912,600
TOTAL RESOURCES 980,763 1,060,398 830,142 1,059,666 1,068,168 1,048,768
EXPENDITURES
Transfer Out- General Fund Teen Programs 781,426 856,524 856,524 890,000 900,000
Teen Golf Program 42,000 42,000 42,000 42,000 42,000
TOTAL EXPENDITURES (TRANSFERS) 823,426 898,524 898,524 932,000 942,000
Change In Fund Balance 70,879 4,537 672,805 3,805 (24,972) (29,400)
ENDING FUND BALANCE 157,337 161,874 830,142 161,142 136,168 106,768
155
Capital Improvement Fund
As of September 30,2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
BEGINNING FUND BALANCE (11,082,376) (7,426,648) (7,426,649) (7,426,649) (5,381,230) (2,873,483)
Revenues and Other Financial Sources
Sales Tax 4,841,673 4,874,950 3,823,215 5,059,549 4,938,900 4,988,289
Utility Tax 1,178,131 1,218,674 950,529 1,214,653 1,207,485 1,225,493
Real Estate Excise Tax 1,875,994 1,548,819 1,102,151 1,463,276 1,505,000 1,505,000
Real Estate Excise Tax-2nd Qtr 1,875,994 1,548,819 1,102,151 1,463,276 1,505,000 1,505,000
Real Estate Excise Tax-St Percent 85,959 47,953 47,953
Miscellaneous Revenues 1,086 3,978 902 2,171 1,135 1,135
Excess B&O Tax Over$5m 175,212
Sale of Property 1,827,862 3,500,000 2,314,228 2,656,799
Transfer In-General Fund 2,361,219 2,259,600 2,534,744 4,032,711 3,472,615
Total Rev/Other Financial Sources 14,223,132 14,954,840 9,341,129 14,442,420 13,190,231 12,697,532
Total Resources 3,140,756 7,528,192 1,914,480 7,015,771 7,809,001 9,824,049
Expenditures(Transfers)
Debt Service
Non-Voted Debt Service 1,179,443 1,218,674 468 1,214,653 1,207,485 1,225,493
Valley Communications 204,880 229,280 8,640 229,280 228,800
LTGO/Taxable Bonds 2003 666,276 186,491 21,481 186,491 186,698 186,468
GO Refund(96)2004 1,480,875 1,603,821
GO Refund 2005(93,95,00,96TF) 191,579 187,857 23,875 187,857 187,185 188,815
LTGO Bonds 2006 758,000 1,246,000 223,000 1,246,000 1,210,000 1,170,000
LTGO Bonds 2008 1,306,679 1,324,575 395,028 1,324,575 1,330,197 1,305,995
GO Refund 2009(Part 1999) 721,268 723,120 74,259 723,120 723,656 720,485
GO Refund 2012(2000/2002) 97,892 1,684,741 53,936 645,377 645,233 644,662
GO Refund 2014(2004) 649,366 503,393 64,586 1,542,757 1,363,230 1,223,728
ShoWare Debt Service 2,804,475 2,400,000 1,227,092 2,800,000 2,800,000 2,800,000
Subtotal Debt Service 10,060,733 11,307,952 2,092,364 10,100,110 9,882,484 9,465,646
Information Technology
RAIN 10,645
ALPR 29,558
Closed and Other Tech Projects (43,334)
Subtotal Information Technology (3,131)
Parks Projects
Park Lifecycle Program 105,102 500,000 500,000 500,000 500,000
Wilson Playfield Turf Replacement 800,000 800,000 800,000
Eagle Scout Projects 56,687
Adopt-a-Park Program 39,296
Urban Forestry Plan 51,586
Closed and Other REET Projects (2,671)
Subtotal Parks Projects 250,000 1,300,000 800,000 1,300,000 500,000 500,000
Other Projects
ShoWare Lifecycle 300,000 300,000 300,000 300,000 300,000
Closed and Other Projects (40,197)
Subtotal Technology Projects 259,803 300,000 300,000 300,000 300,000
Total Expenditures(Transfers) 10,567,405 12,907,952 2,892,364 11,700,110 10,682,484 10,265,646
Change in Fund Balance 3,655,727 2,046,888 6,448,765 2,742,310 2,507,747 2,431,886
Total Ending Fund Balance (7,426,649) (5,379,760) (977,884) (4,684,339) (2,873,483) (441,597)
156
CRIMINAL JUSTICE OPERATING FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
Beginning Fund Balance 650,437 1,057,804 1,057,804 1,057,804 917,320 665,917
Revenues
Sales Tax - Local Option (1) 2,077,598 1,942,648 1,632,323 2,176,431 2,116,152 2,137,314
MVET - Basic Crime 108,364 104,136 62,115 82,820 113,007 113,290
MVET - Special Programs 84,428 80,747 66,380 86,597 88,046 88,266
Miscellaneous Revenues 597 200 486 486 200 200
Total Revenues 2,270,987 2,127,731 1,761,305 2,346,335 2,317,405 2,339,070
Total Resources 2,921,424 3,185,535 2,819,109 3,404,139 3,234,725 3,004,987
Expenditures
Law
Salaries &Benefits 548,995 569,121 434,947 579,930 604,390 624,022
Supplies 9,786 30,922 8,040 19,462 31,204 31,489
Services &Charges 12,783 22,453 11,915 18,109 21,361 21,644
Domestic Violence
Salaries &Benefits 138,608 144,277 118,857 158,476 166,324 171,170
Services &Charges 8,320 8,361 6,542 8,379 5,838 5,955
KYFS-Youth Violence Prevention
Services &Charges 25,000 25,000 25,000 25,000 25,000
Pol ice
Salaries &Benefits 986,045 1,415,576 1,226,707 1,535,610 1,395,795 1,427,908
Supplies 49,114 93,476 27,750 42,174 102,518 83,589
Services &Charges 41,856 137,056 39,729 69,773 140,878 145,428
Capital Outlay 59,000 59,000
Total Expenditures 1,820,508 2,446,242 1,874,488 2,456,912 2,552,308 2,595,205
Transfers Out 43,112 16,500 16,500 16,500 16,500
Total Expenditures and Transfers 1,863,620 2,462,742 1,874,488 2,473,412 2,568,808 2,611,705
Increase (Decrease) In Fund Balance 407,367 (335,011) (113,183) (127,077) (251,403) (272,635)
Ending Fund Balance 1,057,804 722,793 944,621 930,726 665,917 393,282
(1) Council resolution allocated 11% of Criminal Justice sales tax to Domestic Violence.
157
GOLF OPERATING FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actuals Budget VTD Est Actual Prelim Prelim
Beginning Working Capital (2,395,200) (2,653,878) (2,653,878) (2,653,878) (2,954,800) (3,324,886)
18 Hole Course
Operating Revenues
Green Fees 1,007,755 1,338,000 924,204 1,000,683 1,097,286 1,121,200
Cart&Club Rentals 162,852 204,000 139,601 175,154 171,000 176,000
Restaurant Lease 50,444 60,000 33,232 50,305 53,650 53,650
1,221,051 1,602,000 1,097,038 1,226,141 1,321,936 1,350,857
Direct Operating Expenditures 1,262,793 1,365,157 851,488 1,282,403 1,004,463 1,032,904
Capital Replace/Const-Well 400,000
18 Hole Course Net Income/(Loss) (41,742) 236,843 245,549 (56,261) (82,527) 317,946
Par 3 Course
Operating Revenues
Green Fees 214,921 281,000 192,874 211,471 281,000 281,000
Cart&Club Rentals 10,296 14,000 10,175 9,535 14,000 14,000
Food&Beverage Sales 11,793 20,000 9,621 12,181 20,000 20,000
237,010 315,000 212,670 233,187 315,000 315,000
Direct Operating Expenditures 257,596 260,934 181,410 250,209 259,426 264,258
Par 3 Course Net Income/(Loss) (20,586) 54,066 31,261 (17,022) 55,574 50,742
Driving Range/Merchandise Center
Operating Revenues
Driving Range Fees 414,048 470,000 347,168 439,084 435,000 440,000
Mini Putt Fees 37,573 48,000 32,750 37,573 40,000 42,000
Lesson Fees 75,522 110,000 76,924 90,280 85,000 87,250
Cart&Club Rentals 1,579 574 1,540
Food&Beverage Sales 32,790 35,000 31,242 34,641 35,000 35,000
Merchandise Sales 389,659 508,994 316,895 401,072 442,000 442,000
951,171 1,171,994 805,554 1,004,190 1,037,000 1,046,250
Direct Operating Expenditures 712,097 1,017,223 579,287 757,764 972,125 984,124
DR/Merchandising Net Income/(Loss) 239,074 154,771 226,267 246,426 64,875 62,126
Net Operating Income/(Loss) 176,746 445,680 503,077 173,142 37,922 430,814
Other Operating Revenue/(Expenses)
Internal Services* (361,706) (382,477) (282,170) (370,570) (371,467) (380,315)
Bank Charges/Armored Car Fees (40,671) (41,565) (27,171) (39,941) (42,188) (42,821)
Other Operating (12,066) (19,412) (10,039) (19,286) (19,703) (19,999)
(414,442) (443,454) (319,380) (429,797) (433,358) (443,135)
Adjusted Operating Income/(Loss) (237,697) 2,226 183,698 (256,655) (395,436) (12,321)
Non-Operating Revenues(Expenses)
Admissions Tax to General Fund (66,676) (62,908) (77,978)
Non-Operating Revenues (Expenses)** 45,694 25,350 24,747 28,668 25,350 25,350
(20,982) 25,350 (38,161) (49,309) 25,350 25,350
Net Change in Working Capital (258,678) 27,576 145,537 (305,964) (370,086) 13,029
Ending Working Capital (2,653,878) (2,626,302) (2,508,341) (2,959,842) (3,324,886) (3,311,857)
* 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.
158
FLEET SERVICES FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
Beginning Working Capital 1,866,304 2,444,480 2,444,480 2,444,480 3,005,770 2,655,282
Operating Revenue
Fleet Operations 3,154,998 3,309,555 2,484,698 3,299,555 3,245,735 3,291,560
Fleet Replacement 795,109 1,042,850 783,832 1,045,109 1,199,279 1,379,173
Sale of Property 20,657 18,583 18,583
Miscellaneous Revenues 2,899 13,835 1,985 2,646 3,500 3,500
Total Operating Revenue 3,973,663 4,366,240 3,289,096 4,365,893 4,448,514 4,674,233
Total Resources 5,839,967 6,810,720 5,733,576 6,810,373 7,454,284 7,329,515
Expenditures
Salaries &Benefits 836,007 840,553 619,360 830,813 1,075,955 1,099,404
Supplies 1,363,952 1,615,815 1,015,502 1,535,024 1,488,867 1,504,725
Services 782,578 784,340 555,843 768,653 634,180 644,181
Capital Outlay 412,816 1,620,000 406,278 1,620,000 1,600,000 1,600,000
Total Expenditures 3,395,353 4,860,708 2,596,984 4,754,490 4,799,002 4,848,310
Transfers Out 134
Total Expenses and Transfers 3,395,487 4,860,708 2,596,984 4,754,490 4,799,002 4,848,310
Net Change In Working Capital 578,176 (494,468) 692,113 (388,598) (350,488) (174,077)
Total Working Capital 2,444,480 1,950,012 3,136,593 2,055,882 2,655,282 2,481,205
159
CENTRAL SERVICES FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
Beginning Working Capital (168,200) (87,039) (87,039) (87,039) (46,400) (25,820)
REVENUE
Central Stores 127,313 222,183 102,543 136,724 222,183 222,183
Postage 174,545 301,610 154,287 232,415 200,141 200,141
Transfers In 120,882
Total Revenue 422,740 523,793 256,830 369,140 422,324 422,324
Total Resources 254,540 436,754 169,792 282,101 375,924 396,504
EXPENSE
Central Stores 120,160 215,718 86,462 122,563 211,603 211,603
Postage 202,057 302,688 155,238 207,287 190,141 190,141
Central Services 19,361
Total Expense 341,578 518,406 241,700 329,851 401,744 401,744
Net Operating Income 81,162 5,387 15,130 39,289 20,580 20,580
Ending Working Capital (87,039) (81,652) (71,909) (47,750) (25,820) (5,240)
160
INFORMATION TECHNOLOGY FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
Beginning Working Capital 570,140 1,122,778 1,122,778 1,122,778 1,534,450 1,147,539
Revenues
Internal Contributions 4,040,787 4,595,842 3,423,364 4,564,485 4,658,631 4,986,243
Utility Tax 1,363,668 1,045,200 1,038,958 1,465,943 1,370,820 1,377,674
Intergovernmental - RFA 455,684 452,893 231,665 452,893 421,664 427,644
Technology Fees 455,161 389,308 390,325 428,239 447,000 447,000
Miscellaneous Revenues 21,875 22,970 12,796 22,970 22,970 22,970
Total Revenue 6,337,175 6,506,213 5,097,108 6,934,530 6,921,085 7,261,531
Total Resources 6,907,315 7,628,991 6,219,885 8,057,308 8,455,535 8,409,070
Expenditures
Computer Systems
Salaries &Benefits 707,050 825,189 460,358 750,289 809,717 842,063
Supplies 16,980 4,032 8,881 17,881 4,076 4,125
Services &Charges 861,939 809,548 644,680 793,517 819,257 842,285
Subtotal 1,585,969 1,638,769 1,113,919 1,561,687 1,633,050 1,688,473
Tech Services
Salaries &Benefits 1,085,846 1,262,802 819,806 1,248,404 1,332,699 1,644,424
Supplies 46,711 53,178 61,908 68,178 35,438 36,037
Services &Charges 784,559 1,157,738 862,651 1,132,738 1,199,719 1,193,133
Subtotal 1,917,116 2,473,718 1,744,365 2,449,320 2,567,856 2,873,594
Printing/Graphics/Cable TV
Salaries &Benefits 666,243 690,015 521,284 690,317 841,974 863,797
Supplies 57,260 78,479 69,292 73,479 79,050 80,915
Services &Charges 252,046 396,943 250,322 371,974 414,066 420,074
Capital Outlay 75,000 40,000
Subtotal 975,549 1,165,437 840,898 1,135,770 1,410,090 1,404,786
Total Operating Expense 4,478,635 5,277,924 3,699,182 5,146,777 5,610,996 5,966,853
Transfers Out-LT Lifecycle 454,211 389,308 390,325 428,239 447,000 447,000
Transfers Out-IT Capital 851,691 858,500 858,500 1,250,000 1,250,000
Total Exp &Transfers 5,784,537 6,525,732 4,089,507 6,433,516 7,307,996 7,663,853
Net Income 552,638 (19,519) 1,007,601 501,015 (386,911) (402,322)
Ending Working Capital 1,122,778 1,103,259 2,130,378 1,623,792 1,147,539 745,217
161
FACILITIES OPERATING FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
Beginning Working Capital 867,060 1,265,638 1,265,638 1,265,638 1,451,060 876,018
Operating Revenue
Intergovernmental -RFA 866,487 843,316 657,359 866,487 866,500 866,500
Rental Fees - Internal 3,997,582 4,178,609 3,133,957 4,178,609 4,262,181 4,347,425
Leases 26,918 26,916 20,189 26,919 26,916 26,919
Miscellaneous Revenue 14,697 16,269 10,908 14,544 14,800 14,800
Total Revenue 4,905,684 5,065,110 3,822,413 5,086,558 5,170,397 5,255,644
Total Resources 5,772,744 6,330,748 5,088,050 6,352,195 6,621,457 6,131,662
Operating Expense
Salaries and benefits 1,934,230 2,197,476 1,567,229 2,089,639 2,225,177 2,288,583
Supplies 284,997 360,176 249,006 342,008 355,570 360,578
Services and charges 1,678,765 1,924,181 1,128,880 1,868,675 2,029,692 2,088,321
Total Operating Expense 3,897,992 4,481,833 2,945,115 4,300,322 4,610,439 4,737,482
Other Financial Uses
Transfers Out- Projects 500,000 570,000 570,000 1,135,000 541,000
Transfers Out- Debt 109,115 31,714 31,714 31,714
Total Non Operating Rev (Exp) 609,115 601,714 31,714 601,714 1,135,000 541,000
Total Expenses and Uses 4,507,107 5,083,547 2,976,829 4,902,036 5,745,439 5,278,482
Net Change In Working Capital 398,577 (18,437) 845,583 184,522 (575,042) (22,838)
Ending Working Capital 1,265,638 1,247,201 2,111,221 1,450,160 876,018 853,180
162
UNEMPLOYMENT FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
Beginning Working Capital 280,233 471,907 471,907 471,907 500,600 501,928
Revenues
Contributions 378,004 402,324 282,106 376,141 402,324 402,324
Miscellaneous Revenue 483 250 474 474 400 400
Total Revenues 378,487 402,574 282,579 376,614 402,724 402,724
Total Resources 658,720 874,481 754,486 848,521 903,324 904,652
Expenditures
Salaries & Benefits 20,291 24,605 15,076 20,101 21,947 22,610
Supplies 4,260 2,130 4,260 4,260
Claims Paid
1st Quarter 54,869 92,500 51,070 51,070 92,500 92,500
2nd Quarter 45,979 92,500 17,434 17,434 92,500 92,500
3rd Quarter 13,325 92,500 92,500 92,500 92,500
4th Quarter 49,552 92,500 92,500 92,500 92,500
Other Services &Charges 2,796 5,189 2,097 3,993 5,189 5,189
Total Expenditures 186,813 404,054 85,677 279,728 401,396 402,059
Net Income 191,674 (1,480) 196,902 96,887 1,328 665
Ending Working Capital 471,907 470,427 668,809 568,794 501,928 502,593
163
WORKERS COMPENSATION FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
Beginning Working Capital 693,747 702,401 702,401 702,401 1,219,330 748,779
Revenues
Contributions 1,504,860 1,656,075 1,126,664 1,606,921 1,020,000 1,020,000
Miscellaneous Revenue 3,704 3,000 2,307 3,075 3,800 3,800
Total Revenue 1,508,564 1,659,075 1,128,970 1,609,997 1,023,800 1,023,800
Total Resources 2,202,311 2,361,476 1,831,371 2,312,398 2,243,130 1,772,579
Expenditures
Salaries &Benefits 81,168 99,636 60,302 80,402 87,671 90,312
Judgements &Damages 477,168 950,000 282,191 663,432 950,000 950,000
Ultimate Loss Adjustment 678,803 (866,279)
Liability Insurance 50,025 79,799 55,050 55,050 79,799 79,799
Intergovernmental Services 136,494 204,000 81,985 169,923 204,000 204,000
Administrative Expenses 64,788 54,853 40,167 61,363 54,853 54,853
Other Expenses 5,431 16,962 8,629 10,350 16,962 16,962
Safety Program 6,033 101,066 27,166 52,668 101,066 101,066
Total Expenditures 1,499,910 1,506,316 555,491 226,910 1,494,351 1,496,992
Net Income 8,654 152,759 573,480 1,383,087 (470,551) (473,192)
Ending Working Capital 702,401 855,160 1,275,881 2,085,488 748,779 275,587
Claims Reserve*
Reserve Amount - 12/31/13 2,436,279
Actuary Recommended -8/1/14 1,370,000
*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.
164
HEALTH AND EMPLOYEE WELLNESS FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
Beginning Working Capital 5,963,620 7,117,378 7,117,378 7,117,378 7,019,280 5,845,480
Revenues
Contributions
Blue Cross 9,255,996 8,572,758 5,692,113 7,589,484 7,679,723 7,918,723
Health Savings Account 133,182 144,446 791,579 1,055,439 1,040,060 1,072,610
Group Health 377,096 445,761 287,458 383,346 468,050 491,453
Employee Share
Blue Cross 871,584 931,186 544,364 777,458 928,607 957,545
Group Health 54,350 58,250 38,512 53,148 61,163 64,221
RFA Contributions 99,719
COBRA 107,154 90,596 60,842 90,596 90,596 90,596
Miscellaneous 51,245 11,025 3,613 11,025 11,025 11,025
Total Revenue 10,950,327 10,254,022 7,418,481 9,960,496 10,279,224 10,606,173
Total Resources 16,913,946 17,371,400 14,535,860 17,077,874 17,298,504 16,451,653
Expenditures
Salaries &Benefits 320,639 361,095 256,225 341,633 363,211 373,873
Blue Cross Claims 7,464,567 8,701,459 5,152,850 7,143,043 8,513,886 8,939,580
Blue Cross Admin Fees 386,618 417,274 296,989 395,985 423,533 429,886
Blue Cross Audit Fees 60,519 30,260 61,427 62,348
Delta Dental Claims 697,219 860,816 491,105 772,681 791,951 831,549
Delta Dental Admin Fees 45,854 48,316 37,724 48,316 49,041 49,777
Vision Service Plan Claims 83,672 95,021 74,131 86,037 92,170 96,779
Vision Service Plan Admin Fees 19,911 15,008 9,953 16,073 15,233 15,461
Stop Loss Fees 338,359 477,380 251,822 395,295 484,541 491,809
Stop Loss Reimbursements (20,885) (349,793) (43,546) (355,040) (360,366)
Group Health Premiums 426,597 610,959 325,970 453,311 620,123 629,425
COBRA Medical Expenses 12,639 10,000 3,375 3,375 12,000 12,000
IBNR Adjustment (82,300) 61,700 61,700 62,626 63,565
Wellness 56,487 117,699 67,680 90,240 126,163 128,000
Other Professional Services 47,193 196,128 41,194 84,751 192,159 195,017
Total Expenditures 9,796,568 11,683,581 7,009,017 9,879,155 11,453,024 11,958,703
Change in Working Capital 1,153,759 (1,429,559) 409,464 81,341 (1,173,800) (1,352,530)
Ending Working Capital 7,117,378 5,687,819 7,526,843 7,198,720 5,845,480 4,492,950
IBNR 863,400 753,100 753,100 753,100 753,100 753,100
Target Fund Bal @ 2 X IBNR 1,726,800 1,506,200 1,506,200 1,506,200 1,506,200 1,506,200
Ending Working Capital Less 2 X IBNR 5,390,578 4,181,619 6,020,643 5,692,520 4,339,280 2,986,750
165
LEOFF 1 RETIREES BENEFITS FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget VTD Est Actual Prelim Prelim
Beginning Working Capital 699,508 862,223 862,223 862,223 970,860 970,86E
Revenues and Transfers In
Contributions 662,889 751,294 562,468 751,294 777,192 851,112
Contributions - Dependents 31,317 72,000 44,813 59,751 57,168 62,304
Miscellaneous Revenue 1,052 2,500 625 1,052 1,100 1,100
Transfers In from General Fund 250,000 250,000 250,000 250,000 250,000
Total Revenues and Transfers In 945,258 1,075,794 607,906 1,062,097 1,085,460 1,164,516
Total Resources 1,644,766 1,938,017 1,470,129 1,924,320 2,306,320 2,385,376
Expenditures
Blue Cross Claims 530,975 801,775 422,943 628,152 687,278 721,642
Blue Cross Admin Fees 47,211 63,048 36,200 52,967 63,994 64,954
Delta Dental Claims 34,854 52,991 25,243 42,018 53,786 54,593
Delta Dental Admin Fees 5,194 4,869 4,318 5,261 4,942 5,016
Vision Service Plan Claims 4,793 7,813 2,679 5,918 7,930 8,049
Vision Service Plan Admin Fees 1,753 1,839 1,147 1,805 1,867 1,895
Stop Loss Reimbursements (25,000) (6,249)
Stop Loss Fees 41,333 51,434 30,318 48,448 52,206 52,989
IBNR Adjustment (18,300) 5,300 2,368 2,500 2,700
Medical Reimbursements 129,015 191,416 146,898 162,789 194,287 197,201
Other Professional Services 5,714 28,852 14,630 11,693 16,670 16,838
Total Expenditures 782,543 1,184,337 684,376 955,170 1,085,460 1,125,877
Change in Fund Balance 162,715 (108,543) (76,470) 106,927 38,639
Ending Working Capital 862,223 753,680 785,753 969,150 970,860 1,009,499
IBN R 67,100 34,400 34,400 34,400 62,900 62,900
Target Fund Bal @ 2 X IBN R 134,200 68,800 68,800 68,800 125,800 125,800
Ending Working Capital Less 2 X IBN R 728,023 684,880 716,953 900,350 845,060 883,699
166
LIABILITY INSURANCE FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
Beginning Working Capital 2,187,087 3,503,130 3,503,130 3,503,130 4,227,710 3,475,445
Revenues
Contributions 2,340,300 1,989,256 1,491,945 1,989,259 1,130,000 1,130,000
Miscellaneous Revenue 6,118 4,000 3,526 3,526 6,000 6,000
Total Revenues 2,346,418 1,993,256 1,495,470 1,992,785 1,136,000 1,136,000
Total Resources 4,533,505 5,496,386 4,998,601 5,495,915 5,363,710 4,611,445
Expenditures
Salaries &Benefits 87,730 98,298 65,055 86,740 87,671 90,312
Claims &Deductibles 140,868 840,000 113,526 301,368 840,000 840,000
Insurance Premiums 687,359 755,737 714,186 714,186 755,737 792,962
Other Expenses 114,418 204,857 163,095 217,460 204,857 204,857
Total Expenditures 1,030,374 1,898,892 1,055,862 1,319,754 1,888,265 1,928,131
Net Income 1,316,043 94,364 439,608 673,031 (752,265) (792,131)
Ending Working Capital 3,503,130 3,597,494 3,942,738 4,176,161 3,475,445 2,683,314
Claims Reserve*
Reserve Amount- 12/31/13 1,478,030
Actuary Recommended -8/1/14 1,326,000
*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.
167
PROPERTY INSURANCE FUND
As of September 30, 2014
2013 2014 2014 2014 2015 2016
Actual Budget YTD Est Actual Prelim Prelim
Beginning Working Capital 141,317 176,960 176,960 176,960 178,790 183,961
Revenues
Contributions 562,455 568,080 426,060 568,080 582,850 611,995
Miscellaneous Revenue 53 100 27 27 50 50
Total Revenues 562,508 568,180 426,087 568,107 582,900 612,045
Total Resources 703,824 745,140 603,047 745,067 761,690 796,006
Expenditures
Insurance Premiums 494,705 520,200 702,305 702,305 530,604 557,134
Insurance Premiums-2015 portion (182,105) (182,105)
Property Claims/Deductibles 11,869 25,178 5,758 25,178 25,178 25,178
Other Expenses 20,291 24,605 15,075 20,903 21,947 22,610
Total Expenditures 526,864 569,983 541,033 566,281 577,729 604,922
Net Income 35,644 (1,803) (114,946) 1,826 5,171 7,123
Working Capital 176,960 175,157 62,014 178,787 183,961 191,084
168
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R55JCO21 City of Kent 11/f�(�014 11:05:06
Fiscal Year: 14 Period: 9 Street Capital Projects Fund Page - 1
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 12,936- 10,188.78- 10,188.78- 2,747.22- 78.76
Fund Balance Adjustments 2,747 2,747.00
Intergovernmental 39,623,255- 30,105,445.60- 450,848.95- 30,556,294.55- 9,066,960.45- 77.12
Charges for Services 72,963- 101,956.52- 559.67- 102,516.19- 29,553.19 140.50
Miscellaneous Revenues 25,366,544- 16,972,605.02- 287,535.38- 17,260,140.40- 8,106,403.60- 68.04
Non Revenues 10,457,804- 10,482,432.31- 10,482,432.31- 24,628.31 100.24
Other Financing Sources 25,643,427- 26,066,247.21- 118,873.63- 26,185,120.84- 541,693.84 102.11
Operating Transfers In 17,769,329- 11,921,328.59- 630,000.00- 12,551,328.59- 5,218,000.41- 70.63
Total Available Resources 118,943,511- 95,660,204.03- 1,487,817.63- 97,148,021.66- 21,795,489.34- 81.68
Unallocated Street Projects 15,783 41,096.00 41,096.00 25,313.00- 260.38
Traffic Calming Projects 35,981.81 35,981.81 35,981.81-
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 1,377.22 1,377.22 78,622.78 1.72
228th St Bike Lane Connection 727,500 50,235.27 50,235.27 677,264.73 6.91
Pedestrian Walkways 366,903 416,108.32 416,108.32 49,205.32- 113.41
Kent-Kangley Pedestrian Improv 414,997 85,711.09 26,659.97 112,371.06 302,625.94 27.08
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 73,339.79 156,973.86 96,973.86- 261.62
240th Street Slide Repair 700,000 52,891.15 52,891.15 647,108.85 7.56
Asphalt Overlays 2009 1,246,473 1,246,815.16 13.13 1,246,828.29 355.29- 100.03
B&O Street Capital 7,384,200 1,222,852.19 1,866,142.02 3,088,994.21 4,295,205.79 41.83
Street Overlay&Misc Capital 246,626 52,951.09 15,712.87- 37,238.22 209,387.78 15.10
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 3,713.18 7,032,590.98 346,505.02 95.30
256th Street- 116th to 132nd 58,000 58,000.00
BNSF Grade Separation 19,877,044 19,770,415.45 41,655.29 19,812,070.74 64,973.26 99.67
Military/Reith Intersection 30,031 30,031.01 30,031.01 .01- 100.00
272nd Extension (KKto 256th) 8,121,463 6,666,324.60 680.93 6,667,005.53 1,454,457.47 82.09
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 1,316.11 2,887,275.77 22,562.23 99.22
256thlmps(KentKangley-116th) 5,100,000 2,623,151.56 1,770,918.13 4,394,069.69 705,930.31 86.16
212th UPRR/BN Grade Separation 116,972 17,903.64 138,847.54 156,751.18 39,779.18- 134.01
LID 353 224th-228th Corridor 30,861,440 32,226,251.96 22,915.34 32,249,167.30 1,387,727.30- 104.50
224th-228th (EVH-88th) 11,758,464 1,947,018.79 95,981.16 2,042,999.95 9,715,464.05 17.37
196th Street-East-Mitigation 527,273 822.58 112.97 935.55 526,337.45 .18
East Hill Operations Center 3,542,369 1,591,972.04 11,722.37 1,603,694.41 1,938,674.59 45.27
72nd Ave Imps(S.196th-200th) 112,242 123,582.34 12,581.55 136,163.89 23,921.89- 121.31
R55JCO21 City of Kent 11/f�('?014 11:05:06
Fiscal Year: 14 Period: 9 Street Capital Projects Fund Page - 2
Budget Prior Years Fiscal YTD Prj to Date Variance %
Central Av(Willis-Green River) 300,000 7,219.77 7,219.77 292,780.23 2.41
224th-228th (88th-94th) 5,000,000 8,150.24 8,150.24 4,991,849.76 .16
Total Expenditures 118,943,511 88,952,591.65 4,213,534.86 93,166,126.51 25,777,384.49 78.33
Ending Balance 6 70 6612.38- 2 725 717.23 3 98 8895.15-
R55JCO21 City of Kent 11/f�(�014 11:05:42
Fiscal Year: 14 Period: 9 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 4,260,848- 3,402,213.48- 251,134.56- 3,653,348.04- 607,499.96- 85.74
Charges for Services 44- 43.84- 43.84- .16- 99.64
Miscellaneous Revenues 1,601,423- 1,597,323.94- 168,014.82- 1,765,338.76- 163,915.76 110.24
Operating Transfers In 7,145,885- 5,021,135.35- 1,307,875.00- 6,329,010.35- 816,874.65- 88.57
Total Available Resources 13,029,207- 10,041,722.43- 1,727,024.38- 11,768,746.81- 1,260,460.19- 90.33
ARRA-Comm Putting Prev. to Wk 113,396 113,396.77 113,396.77 .77- 100.00
Parks FIL 224,560 199,809.17 7,875.00 207,684.17 16,875.83 92.48
Regional Trails/KC Levy 1,005,184 128,612.33 88,130.90 216,743.23 788,440.77 21.56
Boat Launch Fees 40,167 6,248.27 2,853.77 9,102.04 31,064.96 22.66
Wilson Playfields Turf Replace 1,575,000 4,000.00 1,702,281.25 1,706,281.25 131,281.25- 108.34
Lake Fenwick 143,137 143,136.86 143,136.86 .14 100.00
Paths and Trails 145,245 86,040.04 1,474.97 87,515.01 57,729.99 60.25
Adopt-a-Park Program 514,873 470,892.32 19,349.80 490,242.12 24,630.88 95.22
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 545,592 444,581.46 31,756.91 476,338.37 69,253.63 87.31
Eagle Scout Projects 212,377 210,466.27 18,175.11 228,641.38 16,264.38- 107.66
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 1,664,724 856,681.56 217,702.37 1,074,383.93 590,340.07 64.54
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 34,663.46 92,998.48 27,001.52 77.50
Urban Forestry Plan 438,185 355,273.19 57,297.86 412,571.05 25,613.95 94.15
Community Parks Reinv. Program 194,035 194,035.00
Parks Land Acquisition 2,876,041 1,859,270.16 371,640.13 2,230,910.29 645,130.71 77.57
Senior Center Memorial Gift 103,749 103,749.00
Green Tree Park Renovation 117,225 28,633.31 28,633.31 88,591.69 24.43
King County Levy 2014-2019 236,707 236,707.00
Urban Forestry-Other 451.87 451.87 451.87-
Total Expenditures 13,029,207 7,276,056.07 2,582,286.71 9,858,342.78 3,170,864.22 75.66
Ending Balance 2 765 666.36- 855 262.33 1 910 404.03-
R55JCO21 City of Kent 11/f�(�014 11:06:08
Fiscal Year: 14 Period: 9 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- 132.48- 180,435.05- 180,435.05
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- 9,218,906.50- 118,338,257.41- 4,123,883.10 103.61
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- 2 714.29- 201 617.18-
R55JCO21 City of Kent 11/f�(g014 11:06:29
Fiscal Year: 14 Period: 9 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- 390,325.19- 10,748,037.78- 784,332.22- 93.20
Total Available Resources 11,533,653- 10,358,996.01- 390,325.19- 10,749,321.20- 784,331.80- 93.20
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 18,664.79 2,621,514.01 935,958.99 73.69
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 2,475.00 2,475.00 8,170.00 23.25
ALPR 98,505 25,590.15 25,590.15 72,914.85 25.98
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 120,000 269,006.25 654.75 269,661.00 149,661.00- 224.72
Laptop 51,604.73 51,604.73 51,604.73-
Monitors 38,000 35,585.32 607.16 36,192.48 1,807.52 95.24
Blades/Servers 55,500 29,999.12 22,144.21 52,143.33 3,356.67 93.95
Station 74 Power 224,700 158,999.63 7,010.05 166,009.68 58,690.32 73.88
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 61,544.67 61,544.67 23,156.67- 160.32
Tech Services-Security 51,450 51,450.00
Storage- Enterprise 189,050 50,043.47 71,129.72 121,173.19 67,876.81 64.10
CH Service Center Renovation 202,000 78,335.13 78,335.13 123,664.87 38.78
Telephony 323,200 429,762.10 53,551.64 483,313.74 160,113.74- 149.54
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 9,630,375.60 306,189.75 9,936,565.35 1,597,087.65 86.15
Ending Balance 728 620.41- 84 135.44- 812 755.85-
R55JCO21 City of Kent 11/f�(R014 11:06:53
Fiscal Year: 14 Period: 9 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 12,891.21 7,614,328.92 20,935.08 99.73
Security Camera Software Upgrd 40,000 40,000.00
Parks Maintenance Renovation 35,000 465.00 26,121.56 26,586.56 8,413.44 75.96
Total Expenditures 8,877,922 7,687,376.14 39,012.77 7,726,388.91 1,151,533.09 87.03
Ending Balance 1 190 545.87- 3901277 1 151 533.10-
R55JCO21 City of Kent 11/f�(R014 11:07:16
Fiscal Year: 14 Period: 9 Water Fund Page - 1
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Beginning Fund Balance 193,927- 193,926.30- 193,926.30- .70- 100.00
Intergovernmental 520,271- 520,270.76- 520,270.76- .24- 100.00
Charges for Services 1,764- 3,850.22- 3,850.22- 2,086.22 218.27
Miscellaneous Revenues 771,649- 2,905,536.30- 7,693.23- 2,913,229.53- 2,141,580.89 377.53
Non Revenues 41,261,924- 41,261,923.45- 41,261,923.45- .08- 100.00
Other Financing Sources 2,500,903.04- 2,500,903.04- 2,500,903.04
Operating Transfers In 35,473,790- 32,473,790.47- 865,124.00- 33,338,914.47- 2,134,875.53- 93.98
Total Available Resources 78,223,324- 79,860,200.54- 872,817.23- 80,733,017.77- 2,509,693.60 103.21
Seismic Vulnerability Assess 752,158 742,544.80 742,544.80 9,613.20 98.72
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 48,865.76 261,482.05 673,517.95 27.97
Guiberson Reservoir Repair 3,678,847 179,523.77 399.84 179,923.61 3,498,923.39 4.89
Tacoma Intertie 45,152,355 41,402,272.76 3,660,855.48 45,063,128.24 89,226.40 99.80
Transmission Easements 102,534 5,572.55 5,572.55 96,961.45 5.43
Seismic System Controls 78,783 78,783.00
Corrosion Control 2,740,623 2,740,625.65 2,740,625.65 2.65- 100.00
Pump Station#3 Replacement 2,008,534 108,751.41 108,751.41 1,899,782.59 5.41
Kent Springs Source Upgrade 627,779 319,284.46 319,284.46 308,494.07 50.86
Kent Springs Trans Main Repair 506,528 8,601.49 94.52 8,696.01 497,831.99 1.72
277th Transmission Main 50,000 50,000.00
Misc Water Improvements 5,640,752 5,070,159.02 162,604.06 5,232,763.08 407,988.92 92.77
Additional Water Source Dev 1,470,476 1,056,022.10 1,056,022.10 414,453.90 71.81
Well Head Protection 779,627 179,657.18 480,642.93 660,300.11 119,326.89 84.69
Security Improvement per VA 92,362 17,730.21 7,299.61 25,029.82 67,332.18 27.10
East Hill Pressure Zone 4,703,686 1,493,649.18 438,376.97 1,932,026.15 2,771,659.85 41.07
West Hill Reservoir 50,000 50,000.00
Reservoir Recoding/Scope 200,000 200,000.00
East Hill Well Generator 735,000 625,413.17 7,177.83 632,591.00 102,409.00 86.07
Landsburg Mine 675,016 333,602.16 10,320.09 343,922.25 331,093.75 50.95
Clark Springs HCP 237,722 221,235.25 258.84 221,494.09 16,227.91 93.17
Hydrant Replacement2005 128,304 53,304.12 53,847.68 107,151.80 21,152.20 83.51
Large Meter/Vault Replace 2008 256,886 156,886.05 46,188.41 203,074.46 53,811.54 79.05
BNSF Grade Separation 782,124 777,124.00 777,124.00 5,000.00 99.36
256thlmps(KentKangley-116th) 300,000 58,561.60 188,791.29 247,352.89 52,647.11 82.45
LID 353 224th-228th Corridor 155,901 155,900.56 155,900.56 .44 100.00
East Hill Operations Center 1,467,413 1,467,572.24 1,467,572.24 159.24- 100.01
Lower East Hill Improvements 475,338 475,510.59 475,510.59 172.59- 100.04
Total Expenditures 78,223,324 57,862,120.61 5,105,723.31 62,967,843.92 15,255,480.25 80.50
Ending Balance 21 998 079.93- 423290608 17 765 173.85-
R55JCO21 City of Kent 11/f�(?014 11:07:39
Fiscal Year: 14 Period: 9 Sewerage Fund Page - 1
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Intergovernmental 40,424,037- 18,466,757.84- 1,127,547.64- 19,594,305.48- 20,829,731.52- 48.47
Charges for Services 6,268.96- 159.81- 6,428.77- 6,428.77
Miscellaneous Revenues 727,975- 808,353.25- 51,445.06- 859,798.31- 131,823.31 118.11
Non Revenues 12,262,268- 12,262,267.80- 12,262,267.80- .20- 100.00
Other Financing Sources 1,500,000- 1,500,000.00- 1,500,000.00- 100.00
Operating Transfers In 52,574,544- 46,366,128.71- 274,500.00- 46,640,628.71- 5,933,915.29- 88.71
Total Available Resources 107,488,824- 79,409,776.56- 1,453,652.51- 80,863,429.07- 26,625,394.93- 75.23
NPDES Permit 3,547,335 2,864,869.50 129,704.65 2,994,574.15 552,760.85 84.42
Low Imp Dev, Porous Concrete 120,000 28,413.83 28,413.83 91,586.17 23.68
2013 NPDES Capacity Grant 50,000 2,115.20 2,115.20 47,884.80 4.23
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 7,372.49 758,819.26 23,257.26- 103.16
Meridian Valley Creek 392,681 392,726.44 392,726.44 45.44- 100.01
Hawley Road Levee 2,130,000 1,655,940.07 379,113.20 2,035,053.27 94,946.73 95.54
Citywide Stm Pipe/Culvert Mtc 4,100,000 3,957,226.20 688.81 3,957,915.01 142,084.99 96.53
S. 228th Drainage Bypass 7,450,000 6,318,023.89 523,737.85 6,841,761.74 608,238.26 91.84
Mill Ck/James St. Pump Station 5,631,897 4,392,628.05 128,173.14 4,520,801.19 1,111,095.81 80.27
Upper Mill Creek Dam 3,035,000 399,962.00 87,477.54 487,439.54 2,547,560.46 16.06
GRNRA Pump Station 1,000,000 177,380.87 177,380.87 822,619.13 17.74
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 2,746,326.72 776.06 2,747,102.78 29,037.78- 101.07
Upper Meridian Valley Creek 80,594 80,593.68 80,593.68 .32 100.00
81stAv So Storm Drainage Impr 150,000 129,958.12 129,958.12 20,041.88 86.64
Surface Water Manual 87,955 87,954.67 87,954.67 .33 100.00
Mill Creek@ James-Fld Protect 600,000 469,654.38 1,002.07 470,656.45 129,343.55 78.44
Riverview Park 2,390,000 2,275,831.63 41,071.49 2,316,903.12 73,096.88 96.94
Downey Farmstead 550,000 487,370.70 26,167.33 513,538.03 36,461.97 93.37
Bauer Property 445,541 149,914.94 21,970.51 171,885.45 273,655.55 38.58
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 12,979,729.79 273,943.12 13,253,672.91 875,744.09 93.80
Upper Russell Road Levee Impr. 6,140,349 2,296,510.29 261,352.51 2,557,862.80 3,582,486.20 41.66
Lower Russell Rd Levee-S231st 1,850,000 1,052,953.31 71,516.92 1,124,470.23 725,529.77 60.78
Lowest Russell Rd-Van Dorens 790,000 196,860.12 46,453.07 243,313.19 546,686.81 30.80
Boeing Levee Improvements 4,190,000 3,585,083.51 153,441.94 3,738,525.45 451,474.55 89.22
Briscoe Levee Improvements 12,940,000 1,999,913.82 5,608,528.97 7,608,442.79 5,331,557.21 58.80
Desimone Levee Improvements 6,900,000 596,418.94 435,847.83 1,032,266.77 5,867,733.23 14.96
R55JCO21 City of Kent 11/ff(JO14 11:07:39
Fiscal Year: 14 Period: 9 Sewerage Fund Page - 2
Projects Only
Budget Prior Years Fiscal YTD Prj to Date Variance %
Green River Sandbag Removal 193,541 777,079.87 3,273.54 780,353.41 586,812.41- 403.20
County Road 8 500,000 12,855.52 39,400.31 52,255.83 447,744.17 10.45
Valley Channel Rehabilitation 500,000 89,104.17 89,104.17 410,895.83 17.82
Misc Drainage 2008 2,056,397 1,672,975.00 12,874.94 1,685,849.94 370,547.06 81.98
Drainage Infractructure Improv 473,379 463,248.62 463,248.62 10,130.38 97.86
Downtown ITS Improvements 158,406 158,406.09 158,406.09 .09- 100.00
BNSF Grade Separation 993,000 434,964.00 434,964.00 558,036.00 43.80
256thlmps(KentKangley-116th) 211,821.35 388,360.92 600,182.27 600,182.27-
224th-228th Corridor 2,004,580 1,516,197.43 23,616.99 1,539,814.42 464,765.58 76.81
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 35,863.98 309,994.51 34,950.51- 112.71
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 9,831.27 6,002,223.68 565,486.32 91.39
256thlmps(KentKangley-116th) 100,000 8,173.08- 30,783.24 22,610.16 77,389.84 22.61
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 107,488,824 68,421,525.05 9,056,265.12 77,477,790.17 30,011,033.83 72.08
Ending Balance 10 988 251.51- 760261261 3 385 638.90-
193
LAW DEPARTMENT
� Tom Brubaker, City Attorney
� T Phone: 253-856-5770
WASH INGrox Fax: 253-856-6770
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
Date: November 18, 2014
To: Operations Committee
Subject: Puget Sound Emergency Radio Network Interlocal Agreements -
Recommend
Motion: Move to recommend Council authorize the Mayor sign the
Implementation Period Interlocal Agreement and the Operational Interlocal
Cooperative Agreement for the Puget Sound Emergency Radio Network, subject
to final terms and conditions acceptable to the city attorney.
Summary:
These Interlocal Agreements are among King County and the cities of Auburn, Bellevue,
Federal Way, Issaquah, Kent, Kirkland, Mercer Island, Redmond, Renton, Seattle, and
Tukwila.
The parties, under various interlocal agreements, have been responsible for the
ownership, operation and maintenance of various elements in the current King County
Emergency Radio Communication System, a voice radio system that is nearly twenty
years old and is increasingly unsupported by the supplier of the systems equipment,
software and related repairs.
The parties determined that it is in the public interest that a new public safety radio
system be implemented that will provide public safety agencies and other user groups in
the region with improved coverage and capacity, and uniformly high-quality emergency
radio communications. The new system is referred to as the Puget Sound Emergency
Radio Network System, or PSERN System.
The costs of implementing the PSERN System will be financed by a voter approved
funding measure.
Exhibit: Implementation Period Interlocal Agreement and Interlocal Cooperative
Agreement.
Budget Impact: None
194
PUGET SOUND EMERGENCY RADIO NETWORK OPERATOR
INTERLOCAL COOPERATION AGREEMENT
This Interlocal Cooperation Agreement (ILA) is entered into pursuant to the
Interlocal Cooperation Act (Chapter 39.34 RCW) by and among King County and the
cities of Auburn, Bellevue, Federal Way, Issaquah, Kent, Kirkland, Mercer Island,
Redmond, Renton, Seattle, and Tukwila, each a political subdivision or municipal
corporation of the State of Washington (individually, a "Party") and, (collectively, the
"Parties").
RECITALS
A. The Parties, under various interlocal agreements, have been responsible for
the ownership, operation and maintenance of various elements in the current King
County Emergency Radio Communications System (KCERCS), a voice radio system
that is nearly twenty years old and is increasingly unsupported by the supplier of the
system's equipment, software and related repairs.
B. The Parties determined that it is in the public interest that a new public safety
radio system be implemented that will provide public safety agencies and other user
groups in the region with improved coverage and capacity, and uniformly high-quality
emergency radio communications. Said new system is referred to herein as the "Puget
Sound Emergency Radio Network System" or "PSERN System."
C. The costs of implementing the PSERN System will be financed by a voter
approved funding measure.
D. The Parties have negotiated a separate agreement ("Implementation Period
ILA") that designates King County to act as the lead agency for planning, procurement,
financing and implementation of the PSERN System with the oversight of a Joint Board
established pursuant to the Implementation Period ILA.
E. When the Implementation Period ILA has achieved its purpose, the Parties
will create a new non-profit entity, formed under Chapter 24.06 RCW, to assume the
ownership and control of the PSERN System following Full System Acceptance. This
new entity, also referred to in the Implementation Period ILA and herein as the "PSERN
Operator", is to be responsible for the ownership, operations, maintenance,
management and on-going upgrading/replacing of the PSERN System during its useful
life.
F. The purpose of this Agreement is to establish the terms under which the
Parties will form the new non-profit entity and undertake the ownership, operations,
maintenance, management and on-going upgrading/replacing of the PSERN System.
NOW, THEREFORE, in consideration of the mutual promises, benefits and
covenants contained herein and other valuable consideration, the sufficiency of which is
hereby acknowledged, the Parties agree to the above Recitals and the following:
195
1.0 RULES OF CONSTRUCTION AND DEFINITIONS
1 .1 Rules of Construction
1 .1 .1 Unless the context requires otherwise, the singular form of a word shall
also mean and include the plural (and vice versa), and the masculine gender
shall also mean and include the feminine and neutral gender (and vice versa).
1 .1 .2 References to statutes or regulations include all current and future
statutory or regulatory provisions consolidating, amending or replacing the
statute or regulation referred to.
1 .1 .3 References to sections, exhibits, attachments or appendices to this
Agreement and references to articles or sections followed by a number shall be
deemed to include all subarticles, subsections, subclauses, subparagraphs and
other divisions bearing the same number as a prefix.
1 .1 .4 The words "including," "includes" and "include" shall be deemed to be
followed by the words "without limitation".
1 .1 .5 The words "shall" or "will" shall be deemed to require mandatory action.
1 .1 .6 Words such as "herein," "hereof' and "hereunder" are not limited to the
specific provision within which such words appear but shall refer to the entire
Agreement taken as a whole.
1 .1 .7 Words such as "person" or "party" shall be deemed to include individuals,
political subdivisions, governmental agencies, associations, firms, companies,
corporations, partnerships, and joint ventures.
1 .1 .8 References to "days" shall mean calendar days unless expressly stated to
be "Business Days." If the due date for a task, payment, or any other requirement
falls on a Saturday, Sunday or holiday observed by the County, the due date
shall be deemed to be the next Business Day.
1 .1 .9 Words not otherwise defined that have well-known technical industry
meanings are used in accordance with such recognized meanings.
1 .1 .10 The headings and captions inserted into this Agreement are for
convenience of reference only and in no way define, limit, or otherwise describe
the scope or intent of this Agreement, or any provision hereof, or in any way
affect the interpretation of this Agreement.
1 .1 .11 This Agreement was negotiated and prepared by the Parties and their
respective attorneys. The Parties acknowledge and agree that the rule of
196
construction that an ambiguous contract should be construed against the drafter
shall not be applied in any construction or interpretation of this Agreement.
1 .2 Definitions
Words and terms shall be given their ordinary and usual meanings except that the
following terms are defined for this Agreement as follows:
"Board of Directors" or "Board" means the board formed by the Parties to govern
the PSERN Operator.
"AGREEMENT " means this Interlocal Cooperation Agreement.
"BUDGET" means the budget approved by the Board of Directors to pay for the
anticipated costs of operating and maintaining the PSERN System.
"CONSOLIDATED SERVICE AREA" means those geographic areas of King
County, Pierce County and Snohomish County, Washington, previously served
by the emergency radio networks of King County, the City of Seattle, the
Eastside Public Safety Communications Agency (EPSCA) and the Valley
Communications Agency (ValleyCom), and which areas are to be prospectively
served by the PSERN System. The Consolidated Service Area shall also include
those other geographic areas that are added to the area served by the PSERN
System as expanded in accordance with action of the Board of Directors.
"COUNTY " means King County, Washington.
"EXECUTIVE DIRECTOR " means the individual selected by the Board of
Directors to administer the PSERN Operator on a daily basis.
"FULL SYSTEM ACCEPTANCE " or "FSA" means the determination issued to
the PSERN System Contractor upon satisfactorily completing the final system
development phase milestone pursuant to Contract No.
"KCERS" means the King County Emergency Radio Communication System.
"OPERATIONS PERIOD" means the period that commences with the first full
month after FSA and continuing through the life of the PSERN System.
"PUGET SOUND EMERGENCY RADIO NETWORK OPERATOR " or "PSERN
Operator" means the non-profit corporation created pursuant to this Agreement
and the Implementation Period ILA to be incorporated in Washington State for
the purpose of owning, operating, maintaining, managing and ongoing
upgrading/replacing of the PSERN System during the Operations Period.
197
"PUGET SOUND EMERGENCY RADIO NETWORK SYSTEM" or "PSERN
System" means the land mobile radio system constructed under the
Implementation Period ILA. It also means all equipment, software, and other
work deployed to provide public safety communication service(s) or an addition
to an existing infrastructure to provide new or additional public safety
communication service(s). "System" means an infrastructure that is deployed to
provide public safety communication service(s) or an addition to an existing
infrastructure to provide new or additional public safety communication
service(s).
"SERVICE RATE" means the rate or rates charged to User Agencies in
accordance with the Rate Model appended hereto, or as it may be amended by
action of the Board of Directors.
"SERVICES" means voice, data, video, or other services communication
provided to User Agencies.
"USER AGENCY " means an entity that is authorized under a User Agency
Agreement to use the PSERN System.
"USER AGENCY AGREEMENT" means an agreement executed between the
County or the PSERN Operator, as appropriate, and a User Agency establishing
the terms under which a User Agency is allowed to access and use the PSERN
System.
2.0 DURATION OF AGREEMENT
2.1 Effective Date and Conditions
Except as provided herein, this Agreement shall be in effect on the date it is last signed
by an authorized representative of each the Parties, and shall remain in effect until
terminated as provided in Section 7. However, Sections 4, 5, and 6 of this Agreement
shall not be effective until the date the articles of incorporation for the PSERN Operator
are filed with the Washington Secretary of State pursuant to Chapter 24.06 RCW.
3.0 PURPOSE OF THE AGREEMENT
Following completion of the Implementation Period ILA and Full System Acceptance,
the purpose of this Agreement is to provide communication services to public safety
users and any other agencies permitted to be licensed in the 800 MHz Public Safety
Radio Spectrum pursuant to 47 C.F.R. Part 90 that are within the boundaries of the
Consolidated Service Area. To effectuate this purpose, the Parties authorize
establishment of a non-profit entity pursuant to Chapter 24.06 RCW, which entity shall
be known as the PSERN Operator, initially consisting of King County, and the cities of
198
Auburn, Bellevue, Federal Way, Issaquah, Kent, Kirkland, Mercer Island, Redmond,
Renton, Seattle and Tukwila.
4.0 BOARD OF DIRECTORS
4.1 Creation of Board of Directors
The affairs of the PSERN Operator shall be governed by a Board of Directors that is
hereby created pursuant to RCW 39.34.030(4) that shall act on behalf of all Parties and
as may be in the best interests of PSERN. The Board of Directors is not a separate
legal or administrative entity within the meaning of RCW 39.34.030(3).
4.2 Composition of the Board of Directors
The Board of Directors shall be composed of four voting members: one member from
King County, one member from the City of Seattle, one member representing the cities
of Bellevue, Issaquah, Kirkland, Mercer Island and Redmond, and one member
representing the cities of Auburn, Federal Way, Kent, Renton and Tukwila. Each such
member shall be the Chief Executive Officer of the political subdivision or municipal
corporation from which the representative comes, or his/her designee. The Board of
Directors Chair shall be elected from among its members. The Board of Directors shall
also elect a Vice Chair from among its members to serve in the absence of the Chair.
Each of the Parties shall provide written notice of their initial Board of Directors member
to the Chair of the Joint Board established under the Implementation Period ILA.
Thereafter, notice of a change to a Party's Board of Directors member shall be effective
upon delivery of written notice by the Party to the Chair of the Board of Directors.
4.2.1 The Board of Directors shall also include two nonvoting members to
comment and participate in discussion but who are not entitled to vote on any
matter and who are selected by the voting members: one member from the law
enforcement public safety profession and one member from the fire or
emergency medical services public safety profession. Each such member shall
be the Chief or his/her designee. These members shall not be employees of one
of the Parties.
4.3 Quorum and Meeting Procedures
4.3.1 A quorum for a meeting of the Board of Directors shall be a majority of the
Board members who have voting authority. Action by the Board of Directors shall
require the affirmative vote of at least three Board members.
4.3.2 Any Board of Directors member who has voting authority may request that
a vote on a measure be deferred until the next meeting. The measure shall then
be deferred for one meeting unless the other three members find either that there
is an emergency requiring that the vote be taken at the originally scheduled
meeting or that a delay would likely result in harm to the public, Users, or the
PSERN Operator. A vote on the same measure shall not be deferred a second
time without the concurrence of the majority of the Board of Directors.
199
4.2.2 The Board of Directors shall establish by-laws and procedures for its
operations and meetings including the establishing of a regular meeting schedule
and location and providing for the scheduling of special and emergency
meetings.
4.2.3 The Board of Directors shall take actions by vote and each voting Board
member shall be entitled to one vote. All votes shall have equal weight in the
decision-making process.
4.2.4 Board members must be present at a meeting to vote and may not vote by
proxy, provided that if approved by the Board, a member may participate in
Board meetings and may vote on Board issues via telephone or other electronic
voice communication.
4.2.5 Monthly meetings of the Board of Directors shall be scheduled provided
that there shall be a minimum of two (2) meetings held each year. Other
meetings may be held upon request of the Chair or any two members.
4.2.6 The Board of Directors shall comply with applicable requirements of the
Washington State Open Public Meetings Act (Chapter 42.30 RCW).
4.2.7 A designee attending Board of Directors meetings on behalf of a regular
member of the Board shall be entitled to exercise all rights of the member to
participate in such meetings, including participating in discussion, making
motions, and voting on matters coming before the Board.
4.3 Board of Directors Actions
4.3.1 The Board of Directors shall oversee the operation and maintenance of the
PSERN Operator. In furtherance of that oversight, the Parties confer upon the
Board of Directors the broadest power and authority provided to King County and
each member city consistent with the Washington Constitution to achieve the
purpose of this Agreement. Any specific enumeration of municipal power
contained in this Agreement or in any other applicable general law shall not be
construed in any way to limit the general description of power contained in this
Agreement, and any specifically enumerated powers shall be construed as in
addition and supplementary to the powers conferred in general terms through
this Agreement. All grants of municipal power to the municipalities electing to
exercise authority under the provisions of this Agreement, whether the grant is in
specific terms or in general terms, shall be liberally construed in favor of the grant
of powers given by the municipalities that are Parties to this Agreement. By way
of example, some of those powers include:
a. Amend this Agreement, subject to Section 11 .10;
zoo
b. Establish committees and advisory groups to perform activities related
to the PSERN System;
c. Adopt and amend budgets and approve expenditures.
d. Adopt and amend policies and bylaws for the administration and
regulation of the PSERN Operator;
e. Approve contracts within the parameters of the established
purchasing and contracting policies;
f. Direct and supervise the activities of the Operating Board and the
Executive Director;
g. Hire, set the compensation for, and terminate the employment of the
Executive Director. The Board shall evaluate the Executive Director's
performance and give the Executive Director a written evaluation of his or
her performance at least annually;
h. Establish a fund or special fund or funds as authorized by RCW
39.34.030;
i. Establish Services Rates and terms of use for User Agencies;
j. Conduct regular and special meetings;
k. Approve PSERN operation and maintenance standards;
I. Determine the services the PSERN Operator shall offer and the terms
under which they will be offered;
m. Approve agreements with third parties;
n. Incur debt in the name of the PSERN Operator to make purchases or
contracts for services to implement the purposes of this Agreement;
o. Purchase, take, receive, lease, take by gift, or otherwise acquire, own,
hold, improve, use and otherwise deal in and with real or personal
property, or any interest therein, in the name of the PSERN Operator;
p. Sell, convey, mortgage, pledge, lease, exchange, transfer, and
otherwise dispose of all of its property and assets;
q. Sue and be sued, complain and defend, in all court of competent
jurisdiction;
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r. Hold licenses for radio frequencies;
s. Recommend action to the legislative bodies of the Parties and User
Agencies;
t. Delegate the Board of Directors' authority under this Agreement
subject to such limitations and conditions as the Board of Directors may
establish.
u. Enter into agreements with other agencies to accomplish tasks for the
PSERN Operator such as agreements regarding procurement, employee
benefits, and property leasing;
v. Exercise any powers necessary to further the goals and purposes of
this Agreement that are consistent with the powers of the Parties; and
w. Add parties to this Agreement and concurrently amend the
membership and voting structure of the Board of Directors.
6.0 OPERATING BOARD
Creation of Operating Board
An Operating Board of radio users will be created by the Board of Directors for the
purposes of providing advice and other duties as deemed appropriate by the Board of
Directors.
6.0 EXECUTIVE DIRECTOR
The Executive Director shall report to the Board of Directors and shall advise it from
time to time on matters related to the operation and functions of the PSERN System
and the PSERN Operator, including proposed budgets, financial and liability issues, and
other appropriate matters related to the PSERN System and the PSERN Operator. The
Director may also request assistance from the Operating Board to address tasks calling
for technical and user-related expertise.
6.1 Executive Director Duties
6.1 .1 The Executive Director shall:
a. Schedule and manage the PSERN Operator's day-to-day activities in
consistent with the policies, procedures, and standards adopted by the
Board of Directors;
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b. Hire, evaluate at least annually, and terminate staff in compliance with
the PSERN Operator's budget;
c. Propose and administer Annual Budgets including its contingency;
d. Approve expenditures and sign contracts in amounts up to $100,000
that are included in the budget without additional approval of the Board
of Directors;
e. Track the performance of PSERN systems and services;
f. Provide support to the Board of Directors;
g. Recommend policies, procedures, and standards, including changes to
these policies, procedures, and standards;
h. Provide written monthly reports to the Board of Directors describing the
PSERN Operator's budget status, system performance against targets,
partial or full system outages, purchases equal to or greater than
$10,000, and usage statistics;
i. Maintain and manage records in accordance with the state Public
Records Act (Ch. 42.56 RCW) and other applicable state and federal
laws and regulations; and
j. Perform other duties as assigned.
6.2 Qualifications and Status of the Executive Director
The Executive Director shall have experience in the technical, financial and
administrative fields of public safety radio and his or her appointment shall be on the
basis of merit only. The Executive Director is an "at will" position that may not be
modified by any PSERN Agency policy, rule, or regulation regarding discipline or
termination of PSERN Agency employees, and accordingly, the Executive Director may
be terminated from his or her position upon majority vote of the Board of Directors.
7.0 WITHDRAWAL AND REMOVAL
7.1 Withdrawal of a Party.
6.1 .1 In the event that a Party desires to withdraw from this Agreement, it shall
give written notice to the Board before January 1 st of the year prior to the year
the withdrawal will be effective. The Party's withdrawal shall become effective on
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the last day of the year following delivery and service of appropriate notice to all
other Parties.
6.1 .2 A Party that withdraws shall remain responsible for any obligations that
arose prior to the effective date of the withdrawal and for any that are specified
under Section as surviving a withdrawal. A withdrawing Party shall
be solely liable for any actual costs to the other Parties arising out of or resulting
from the withdrawal. Any such costs or other amounts owed under this
Agreement by a withdrawing Party shall be paid prior to the effective date of the
withdrawal or, if such amounts are not then established, then within thirty (30)
days after the amount is established.
6.1 .3 If Party withdraws from this Agreement, the withdrawing Party will forfeit
any and all rights it may have to PSERN System real or personal property, or any
rights to participate in the PSERN Operator, unless otherwise provided by the
Board of Directors.
7.2 Removal of a Party.
The Board of Directors may, for cause, remove a Party from this Agreement and
terminate the Party's rights to participate in PSERN. Cause may include, but is not
limited to, failure to act in good faith in participating in the Board of Directors and willful,
arbitrary failure to approve and appropriate funds necessary to pay the Party's share of
the costs under this Agreement.
8.0 DISSOLUTION AND TERMINATION
Three (3) or more Parties may, at any one time, by written notice provided to all Parties,
call for a complete dissolution of the PSERN Operator and termination of this
Agreement. Upon an affirmative majority vote by the Board of Directors and an
affirmative majority vote of the legislative bodies of each of the Parties for such
dissolution and termination, the Board of Directors shall establish a task force to
determine how the PSERN System assets, liabilities and properties will be divided upon
dissolution. Final approval of the disposition of the PSERN System assets shall require
an affirmative majority vote by the Board of Directors. Upon an affirmative majority vote
by the Board of Directors and upon an affirmative majority vote of the legislative bodies
of each of the Parties, the PSERN Operator shall be directed to wind up business, and
a date will be set for final termination, which shall be at least one (1) year from the date
of the vote to dissolve and terminate this Agreement. Upon the final termination date,
this Agreement shall be fully terminated.
9.0 LEGAL RELATIONS
9.1 Employees and No Third Party Beneficiaries
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9.1 .2 Nothing in this Agreement shall make any employee of one Party an
employee of another party for any purpose, including, but not limited to, for
withholding of taxes, payment of benefits, worker's compensation pursuant to
Title 51 RCW, or any other rights or privileges accorded by virtue of their
employment. No Party assumes any responsibility for the payment of any
compensation, fees, wages, benefits or taxes to or on behalf of any other Party's
employees. No employees or agents of one Party shall be deemed, or represent
themselves to be, employees of another Party.
9.1 .3 It is understood and agreed that this Agreement is solely for the benefit of
the Parties and gives no right to any other person or entity.
9.2 Indemnification.
Each Party to this Agreement shall protect, defend, indemnify, and save harmless the
other Parties and their respective officials and employees, from any and all Claims,
arising out of, or in any way resulting from, the indemnifying Party's negligent acts or
omissions arising out of this Agreement. No Party will be required to indemnify, defend,
or save harmless the other Party if the claim, suit, or action for injuries, death, or
damages is caused by the sole negligence of another Party. Where such claims, suits,
or actions result from concurrent negligence of two or more Parties, the indemnity
provisions provided herein shall be valid and enforceable only to the extent of each
Party's own negligence. Each of the Parties agrees that its obligations under this
subparagraph extend to any claim, demand, and/or cause of action brought by, or on
behalf of, any of its employees or agents. For this purpose, each of the Parties, by
mutual negotiation, hereby waives, with respect to each of the other Parties only, any
immunity that would otherwise be available against such claims under the Industrial
Insurance provisions of Title 51 RCW. Any loss or liability resulting from the negligent
acts, errors, or omissions of the Board of Directors, Operating Board, Executive Director
and/or staff, while acting within the scope of their authority under this Agreement, shall
be borne by the PSERN Operator exclusively. The provisions of this Section shall
survive the termination, expiration or withdrawal from of this Agreement.
10.0 PUBLIC RECORDS
10.1 Records Keeping Responsibilities.
10.1 .1 The Executive Director shall keep records related to the PSERN System
and PSERN Operator as required by state law and in accordance with the
policies, procedures and retention schedules as may be established by the
Administrative Board.
10.1 .2 Each Party shall keep records related to the PSERN System and PSERN
Operator as required by state law and in accordance with such the policies,
procedures and retention schedules as may be established by the Party, and
each Party shall be responsible for responding to public disclosure requests
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addressed to it in accordance with the Washington Public Records Act, Chapter
42.56 RCW, and such procedures as may be established by the Party.
10.1 .3 The Executive Director shall be responsible for responding to public
disclosure requests addressed to the PSERN Operator in accordance with the
Washington Public Records Act, Chapter 42.56 RCW, and such procedures as
may be established by the Administration Board.
10.1 .4 If a Party or the PSERN Operator or the Executive Director receives a
public records request for records related to the PSERN System or the PSERN
Operator, the recipient of that request shall promptly notify the other parties to
this Agreement, Chair of the Administration Board and the Executive Director.
10.1 .5 Absent agreement by the Parties or other arrangements, the recipient of
that request shall remain responsible for responding to the requester. In the
event a request for records is addressed to the PSERN Operator, the Executive
Director or the Board of Directors but specifies records of a single Party, such
Party shall assume responsibility for responding to the request. In the event a
request for records is addressed to the Board of Directors but does not specify
records of a single Party, PSERN shall assume responsibility for coordinating the
Parties' response to the request.
11.0 GENERAL
11 .1 Filing of Agreement
Pursuant to RCW 39.34.040, prior to its entry into force, this Agreement shall be filed
with the King County Recorder's Office or, alternatively, listed by subject on a Party's
web site or other electronically retrievable public source.
11 .2 Time of the Essence
The Parties recognize that time is of the essence in the performance of the provisions of
this Agreement.
11 .3 Specific Performance
In the event a Party fails to perform an obligation under this Agreement, the other
Parties or any one of them shall have the right to bring an action for specific
performance, damages and any other remedies available under this Agreement, at law
or in equity.
11 .4 No Waiver
No term or provision of this Agreement shall be deemed waived and no breach excused
unless such waiver or consent shall be in writing and signed by the Party or Parties
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claimed to have waived or consented. Waiver of any default of this Agreement shall not
be deemed a waiver of any subsequent default. Waiver of breach of any provision of
this Agreement shall not be deemed to be a waiver of any other or subsequent breach.
Waiver of such default and waiver of such breach shall not be construed to be a
modification of the terms of this Agreement unless stated to be such through written
approval of all Parties.
11 .5 Parties Not Relieved of Statutory Obligation
Pursuant to RCW 39.34.030(5), this Agreement shall not relieve any Party of any
obligation or responsibility imposed upon it by law except that to the extent of actual and
timely performance thereof by the Board of Directors, the performance may be offered
in satisfaction of the obligation or responsibility.
11 .6 Nondiscrimination
The Parties shall comply with the nondiscrimination requirements of applicable federal,
state and local statutes and regulations.
11 .7 No Assignment
No Party shall transfer or assign a portion or all of its responsibilities or rights under this
Agreement, except with the prior authorization of the Administration Board.
11 .8 Dispute Resolution
If one or more Parties believe another Party has failed to comply with the terms of this
Agreement, the affected Parties shall attempt to resolve the matter informally. If the
Parties are unable to resolve the matter informally, any Party may submit the matter to
mediation. In any event, if the matter is not resolved, then any Party shall be entitled to
pursue any legal remedy available.
11 .9 Entire Agreement
The Parties agree that this Agreement, including any attached exhibits, constitutes a
single, integrated, written contract expressing the entire understanding and agreement
between the Parties. No other agreement, written or oral, expressed or implied, exists
between the Parties with respect to the subject matter of this Agreement, and the
Parties declare and represent that no promise, inducement, or other agreement not
expressly contained in this Agreement has been made conferring any benefit upon
them.
11 .10 Amendment Only In Writing
This Agreement may be amended by an affirmative majority vote the Board of Directors
and unanimity of the Parties.
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11 .11 Notices
11 .11 .1 Any notice under this Agreement shall be in writing and shall be
addressed to the Parties' as listed below. Any notice may be given by certified
mail, overnight delivery, or personal delivery. Notice is deemed given when
delivered. Email, acknowledgement requested, may be used for notice that does
not allege a breach or dispute under this Agreement. Email notice is deemed
given when the recipient acknowledges receipt.
11 .11 .2 The names and contact information set forth in this Agreement shall
apply until amended in writing by a Party providing new contact information to
each other Party and the date the amendment is effective.
11 .12 Conflicts
In the event that any conflict exists between this Agreement and any exhibits hereto, the
Agreement shall control.
11 .13 Choice of Law; Venue
This Agreement and any rights, remedies, and/or obligations provided for in this
Agreement shall be governed, construed, and enforced in accordance with the
substantive and procedural laws of the State of Washington. The Parties agree that the
Superior Court of King County, Washington shall have exclusive jurisdiction and venue
over any legal action arising under this Agreement.
11 .14 Severability
The provisions of this Agreement are severable. If any portion, provision, or part of this
Agreement is held, determined, or adjudicated by a court of competent jurisdiction to be
invalid, unenforceable, or void for any reason whatsoever, each such portion, provision,
or part shall be severed from the remaining portions, provisions, or parts of this
Agreement and the remaining provisions shall remain in full force and effect.
11 .15 Survival Provisions
The following provisions shall survive and remain applicable to each of the Parties
notwithstanding any termination or expiration of this Agreement and notwithstanding a
Party's withdrawal or removal from this Agreement.
Section 8 Legal Relations
Section 10 Public Records
Section 11 .13 Choice of Law; Venue
11 .16 Counterparts
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This Agreement shall be executed in counterparts, any one of which shall be deemed to
be an original, and all of which together shall constitute one and the same instrument.
11 .17 Execution and Effective Date.
This Agreement shall be executed on behalf of each Party by its duly authorized
representative, pursuant to an appropriate motion, resolution, or ordinance of such
Party.
IN WITNESS WHEREOF, authorized representatives of the Parties have signed their
names and indicated the date of signing in the spaces provided below.
KING COUNTY CITY OF AUBURN
Name Name
Title Title
Date Date
Attest: Attest:
Clerk City Clerk
Approved as to Form: Approved as to Form:
Deputy Prosecuting Attorney City Attorney
CITY OF BELLEVUE CITY OF FEDERAL WAY
Name Name
Title Title
Date Date
Attest: Attest:
City Clerk City Clerk
209
Approved as to Form: Approved as to Form:
City Attorney City Attorney
CITY OF ISSAQUAH CITY OF KENT
Name Name
Title Title
Date Date
Attest: Attest:
City Clerk City Clerk
Approved as to Form: Approved as to Form:
City Attorney City Attorney
CITY OF KIRKLAND CITY OF MERCER ISLAND
Name Name
Title Title
Date Date
Attest: Attest:
City Clerk City Clerk
Approved as to Form: Approved as to Form:
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City Attorney City Attorney
CITY OF ISSAQUAH CITY OF KENT
Name Name
Title Title
Date Date
Attest: Attest:
City Clerk City Clerk
Approved as to Form: Approved as to Form:
City Attorney City Attorney
CITY OF KIRKLAND CITY OF MERCER ISLAND
Name Name
Title Title
Date Date
Attest: Attest:
City Clerk City Clerk
Approved as to Form: Approved as to Form:
211
City Attorney City Attorney
CITY OF REDMOND CITY OF RENTON
Name Name
Title Title
Date Date
Attest: Attest:
City Clerk City Clerk
Approved as to Form: Approved as to Form:
City Attorney City Attorney
CITY OF SEATTLE CITY OF TUKWILA
Name Name
Title Title
Date Date
Attest: Attest:
City Clerk City Clerk
Approved as to Form: Approved as to Form:
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PUGET SOUND EMERGENCY RADIO NETWORK
IMPLEMENTATION PERIOD
INTERLOCAL COOPERATION AGREEMENT
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City Attorney City Attorney
P:ACivilAFilesVOpen FilesV0247-V alleyComGmeml\20141018 DRAFT PSERN Agmcy Creation ILA-BRUBAKER EDITS.docx
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TABLE OF CONTENTS
1.0 Rules of Construction and Definitions...............................................................4
2.0 Duration of Agreement......................................................................................7
3.0 The Parties' Responsibilities.............................................................................7
4.0 Joint Board .......................................................................................................8
5.0 PSERN System Implementation .....................................................................12
6.0 Dispatch Center Equipment Implementation...................................................15
7.0 Subscriber Radio Equipment Implementation ................................................. 16
8.0 PSERN Project Budget for Implementation Period..........................................18
9.0 Transfer of System for Operations Period.......................................................20
10.0 Operations and Maintenance Pending Transfer..............................................20
11.0 Intellectual Property, Confidential Information and Records............................21
12.0 Force Majeure ................................................................................................22
13.0 Termination of Agreement; Addition, Withdrawal and Removal of a Party ......22
14.0 Legal Relations...............................................................................................23
15.0 General...........................................................................................................25
EXHIBITS
Ex. 1 Contracting Plan
Ex. 2 List of Party Owned/Controlled Sites
Ex. 3 List of Frequencies
Ex. 4 Cost Allocation Model
Ex. 5 List of User Agencies Eligible for Radio Exchanges
Ex. 6 Contact Information
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PUGET SOUND EMERGENCY RADIO NETWORK
IMPLEMENTATION PERIOD
INTERLOCAL COOPERATION AGREEMENT
This Interlocal Cooperation Agreement ("Agreement") is entered into pursuant to the
Interlocal Cooperation Act (Chapter 39.34 RCW) by and among King County ("County")
and the Cities of Auburn, Bellevue, Federal Way, Issaquah, Kent, Kirkland, Mercer
Island, Redmond, Renton, Seattle and Tukwila, each a political subdivision of the State
of Washington (individually, a "Party," and collectively, the "Parties").
RECITALS
A. The Parties, under various interlocal agreements, are responsible for the ownership,
operations and maintenance of various elements in the current King County Emergency
Radio Communications System (KCERCS), a voice radio system that is nearly twenty
years old and is increasingly unsupported by the supplier of the system's equipment,
software and repairs.
B. The Parties have determined that it is in the public interest that a new public safety
radio system be implemented that will provide public safety agencies and other user
groups in the region with improved coverage and capacity, and uniformly high-quality
emergency radio communications at a cost-effective price. Said new system is referred
to herein as the "Puget Sound Emergency Radio Network System" or "PSERN System."
C. The Parties seek to finance the costs of implementing the PSERN System by a
funding measure to be placed on the ballot by the King County Council for consideration
by the qualified electorate in King County.
D. The Parties desire that the County act as the lead agency for planning, procurement,
financing and implementation of the PSERN System and that a new non-profit entity will
be formed to assume the ownership and control of the PSERN System following Full
System Acceptance.
E. The purpose of this Agreement is to establish the terms under which the Parties will
undertake the planning, financing, procurement, site acquisition and development,
equipment installation, and other activities necessary to implement the PSERN System.
F. Concurrent with this Agreement, the Parties have entered into a second interlocal
cooperation agreement, referred to herein as the "PSERN Operations ILA," to establish
the terms under which the Parties will create a new entity, referred to herein as the
"PSERN Operator", to be responsible for the ownership, operations, maintenance, and
on-going upgrading/replacing of the PSERN System during its anticipated useful life.
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TERMS AND CONDITIONS OF AGREEMENT
NOW, THEREFORE, in consideration of the mutual promises, benefits and covenants
contained herein and other valuable consideration, the sufficiency of which is hereby
acknowledged, the Parties agree to the above Recitals and the following terms and
conditions.
1.0 RULES OF CONSTRUCTION AND DEFINITIONS
1.1 Rules of Construction
1.1.1 Unless the context requires otherwise, the singular form of a word shall
also mean and include the plural (and vice versa), and the masculine gender
shall also mean and include the feminine and neutral gender (and vice versa).
1.1.2 References to statutes or regulations include all statutory or regulatory
provisions consolidating, amending or replacing the statute or regulation
referred to.
1.1.3 References to sections, exhibits, attachments or appendices are to this
Agreement and references to articles or sections followed by a number shall be
deemed to include all subarticles, subsections, subclauses, subparagraphs and
other divisions bearing the same number as a prefix.
1.1.4 The words "including," "includes" and "include" shall be deemed to be
followed by the words "without limitation".
1.1.5 The words "shall' or "will' shall be deemed to require mandatory action.
1.1.6 Words such as "herein," "hereof' and "hereunder" are not limited to the
specific provision within which such words appear but shall refer to the entire
Agreement taken as a whole.
1.1.7 Words such as "person" or "party" shall be deemed to include individuals,
political subdivisions, governmental agencies, associations, firms, companies,
corporations, partnerships, and joint ventures.
1.1.8 References to "days" shall mean calendar days unless expressly stated to
be 'Business Days." If the due date for a task, payment, or any other requirement
falls on a Saturday, Sunday or holiday observed by the County, the due date
shall be deemed to be the next Business Day.
1.1.9 Words not otherwise defined that have well-known technical industry
meanings are used in accordance with such recognized meanings.
1.1.10 The headings and captions inserted into this Agreement are for
convenience of reference only and in no way define, limit, or otherwise describe
the scope or intent of this Agreement, or any provision hereof, or in any way
affect the interpretation of this Agreement.
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1.1.11 This Agreement was negotiated and prepared by the Parties and their
respective attorneys. The Parties acknowledge and agree that the rule of
construction that an ambiguous contract should be construed against the drafter
shall not be applied in any construction or interpretation of this Agreement.
1.2 Definitions
Words and terms shall be given their ordinary and usual meanings except that the
following terms are defined for this Agreement as follows:
1.2.1 Agreement means this Puget Sound Emergency Radio Network
Implementation Period Interlocal Cooperation Agreement.
1.2.2 Alternate means a person appointed to serve in the absence of a Joint
Board Representative.
1.2.3 Appointing Party(ies) means the City of Seattle, the EPSCA Cities, the
ValleyCom Cities and King County.
1.2.4 Confidential Information means any information in written, graphic, verbal
or machine-recognizable form that: (a) is related to PSERN; (b) is provided to a
Party by another Party, the PSERN Contractor or another person or entity; and
(c) is marked or identified as "confidential', "proprietary," "trade secret' or similar
designation.
1.2.5 Cost Allocation Model means the method used for determining the user
rates applicable to Dispatch Centers and User Agencies for fees they will pay to
either the County or the PSERN Operator during the Operations Period.
1.2.6 County means King County, Washington.
1.2.7 Dispatch Center means a facility or an entity that uses PSERN to dispatch
users of Subscriber Radios.
1.2.8 EPSCA means the Eastside Public Safety Communications Agency.
1.2.9 EPSCA Cities means the Cities of Bellevue, Issaquah, Kirkland, Mercer
Island and Redmond, Washington.
1.2.10 Full System Acceptance (FSA) means the determination issued to the
PSERN Contractor upon satisfactorily completing the final system development
phase milestone.
1.2.11 Implementation Period means that period of time from the effective date
of this Agreement through and until the beginning of the first full month after
issuance of FSA.
1.2.12 Joint Board means the board formed by the Parties under this
Agreement.
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1.2.13 KCERCS means the existing King County Emergency Radio
Communication System.
1.2.14 NAC means a notice of apparent completion issued under the contract
with the PSERN Contractor.
1.2.15 Operations Budget means the budget funded by fees from Dispatch
Centers and User Agencies to pay for the costs of operating, maintaining and
upgrading PSERN after FSA.
1.2.16 Operations Period means the period that commences with the first full
month after FSA.
1.2.17 Party means a signatory to this Agreement and excludes a signatory that
withdraws from this Agreement.
1.2.18 Project (or PSERN Project) means all authorized activities relating to the
planning, analysis, design, development, acquisition, site development,
installation, testing, training, and operation of the PSERN System until FSA,
starting-up a new PSERN Operator, transferring the PSERN System to same
and any decommissioning, contract close-out and other project completion
activities.
1.2.19 Project Budget means the budget approved by the Joint Board to spend
the funds the County Council has appropriated to carry out PSERN Project
activities. 1.2.20 Project Fund means the funds held by the County to fund the
Project Budget including proceeds from the County-wide levy and proceeds from
any bond or debt instruments.
1.2.21 Project Director means the County employee assigned to lead Project
activities.
1.2.22 PSERN means the Puget Sound Emergency Radio Network.
1.2.23 PSERN Contractor means the prime contractor under County Contract
# (or the County Contract) that is responsible, among other things, for
supplying the PSERN System's equipment and software.
1.2.24 PSERN Operations Period ILA (or Operations Period ILA) means the
interlocal cooperation agreement entered into by the Parties concurrent with this
Agreement to establish the terms under which the Parties will create a new
PSERN Operator to own, operate, maintain, manage and upgrade/replace the
PSERN System during the Operations Period.
1.2.25 PSERN Operator means the new entity formed pursuant to the PSERN
Operations Period ILA.
1.2.26 PSERN Project (see "Project").
1.2.27 Representative means a person appointed by an Appointing Party(ies) to
serve on the Joint Board.
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1.2.28 Subscriber Radio means an end user radio and includes a mobile
(vehicular) and portable (handheld) radio which has been authorized and
programmed to operate on the System.
1.2.29 System means all the elements constituting the PSERN System,
excluding Subscriber Radios unless the context indicates inclusion.
1.2.30 User Agency means an entity that uses the PSERN System for its
employees' radio communications.
1.2.31 User Agency Agreement means an agreement executed between the
County or the PSERN Operator, as appropriate, and a User Agency establishing
the terms under which a User Agency is allowed to access and use the System.
1.2.32 ValleyCom means the Valley Communications Center.
1.2.33 ValleyCom Cities means the Cities of Auburn, Federal Way, Kent,
Renton, and Tukwila, Washington.
2.0 DURATION OF AGREEMENT
2.1 This Agreement shall take effect on the date when last signed by an authorized
representative of each Party.
2.2 Unless extended by written amendment as provided in Section 15.10 or
terminated earlier as provided in Section 13, this Agreement shall expire upon the
issuance of FSA and the County's written notice to the other Parties that all Project
activities have been completed.
2.3 Notwithstanding Section 2.1 and 2.2 above, if the Project is not funded by a voter
approved measure prior to January 1, 2018, this Agreement shall terminate on January
1, 2018 unless extended by agreement of the Parties.
3.0 THE PARTIES' RESPONSIBILITIES
3.1 Appointing Representatives to Joint Board
The Parties, or groups of Parties, shall appoint Representatives to the Joint Board as
provided under Section 4.
3.2 Use of Land and Improvements
To the extent provided in Section 5.3, each Party agrees to make land and
improvements available for PSERN System use.
3.3 Use of Licensed Spectrum
To the extent provided in Section 5.4, each Party agrees to make licensed spectrum
under its direct or indirect control available for PSERN System use.
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3.4 Cooperation on PSERN System Activities
Each Party understands and agrees that it is essential to public safety, within its
jurisdiction and throughout King County, that the PSERN System be implemented
without delay. In support of that objective, each Party agrees to cooperate in good faith
with each other in all activities related to the PSERN System's implementation, operation
and maintenance, which cooperation shall include: promptly responding to requests for
information among the Parties; exercising best efforts to expedite the processing and
execution of any requested reviews, inspections, approvals, permits, leases and
agreements; and timely performing any construction, installation, testing and
maintenance activities related to the PSERN System.
3.5 Other Responsibilities
The Parties shall be responsible for such other activities and obligations as are specified
herein or arise from a Joint Board action.
4.0 JOINT BOARD
4.1 Creation of Joint Board
By executing this Agreement, the Parties hereby create a Joint Board pursuant to RCW
39.34.030(4). The Joint Board is not a separate legal or administrative entity within the
meaning of RCW 39.34.030(3). The Joint Board shall oversee the activities of the
Parties in connection with the PSERN System as provided in this Agreement. The Joint
Board shall act on behalf of all Parties and as may be in the best interests of the PSERN
Project. The Joint Board is not authorized to enter into contracts, own assets, or hire
employees.
4.2 Joint Board Representatives
4.2.1 The Joint Board shall consist of four (4) voting Representatives appointed
as follows by the Parties, or groups of Parties:
a. City of Seattle: one (1) Representative and one (1) Alternate.
b. Cities of Bellevue, Issaquah, Kirkland, Mercer Island and Redmond
collectively: one (1) Representative and one (1) Alternate.
c. Cities of Auburn, Federal Way, Kent, Renton and Tukwila collectively:
one (1) Representative and one (1) Alternate.
d. King County: one (1) Representative and one (1) Alternate.
4.2.2 The non-voting Chair of the Joint Board shall be the Deputy County
Executive or his/her designee. The Chair or designee shall conduct the Joint
Board's meetings and supervise the administrative activities related to meetings
including scheduling, preparing the agendas, providing reports and other
information materials to the Representatives and creating records of Joint Board
actions.
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4.2.3 The Joint Board may also appoint a chief of a police agency and a chief of
a fire agency to serve as non-voting participants on the Joint Board, provided
they are from agencies within King County.
4.2.4 The County Executive, the Mayor of the City of Seattle, the Mayors of the
EPSCA Cities, and the Mayors of the ValleyCom Cities shall each provide to the
Joint Board's Chair a written notice identifying the names of a primary
Representative and an alternative Representative (Alternate) who are authorized
to speak, vote and otherwise act on behalf of their respective Appointing Party or
group of Parties. Such notices shall include the name(s), contact information and
effective date(s) of the appointments.
4.2.5 An Alternate may only speak and vote on behalf of his/her Appointing
Party(ies) if: (a) the Chair has received written notice of the Alternate's
appointment; and (b) the primary Representative is absent from the meeting.
References in this Agreement to a "Representative" shall include an Alternate
who has been appointed in accordance with this Agreement and is acting in the
absence of the primary Representative.
4.2.6 The Appointing Party or group of Parties shall promptly replace any
vacancy in its positions of Representative and Alternate and may, at anytime,
replace its Representative or Alternate by giving the Chair of the Joint Board
written notice of the change including: the name(s), contact information and
effective date(s) of the replacement(s).
4.2.7 Each Representative and each Alternate shall be an employee of his/her
Appointing Party(ies), ValleyCom or EPSCA. No Representative or Alternate
shall be deemed to be an employee of, or entitled to compensation from, any
Party other than his/her Appointing Party.
4.3 Quorum and Meeting Procedures
4.3.1 A quorum for a meeting of the Joint Board shall be all four (4) voting
Representatives and the Chair or his/her designee.
4.3.2 The Joint Board shall establish procedures for its operations and meetings,
including the establishing of a regular monthly meeting schedule and location
and providing for the scheduling of special and emergency meetings. To the
extent allowed by Washington law, the Joint Board may establish procedures for
conducting meetings by telephonic or other electronic means provided that all
Representatives and members of the public are able to hear each other during
the meeting. If such procedures are established by the Joint Board, any
Representative participating in a meeting by such means is deemed to be
present at the meeting for all purposes including establishing a quorum.
4.3.3 The Joint Board shall take action by the unanimous vote of all four (4)
voting Representatives.
4.3.4 Representatives must be present at a meeting to vote and may not vote by
proxy.
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4.3.5 The voting Representatives may select an acting Chair to serve in the
absence of the Chair or his/her designee.
4.3.6 The Joint Board shall comply with applicable requirements of the
Washington State Open Public Meetings Act (Chapter 42.30 RCW).
4.4 Joint Board Actions
4.4.1 The Joint Board shall oversee the implementation, operation and
maintenance of the PSERN System to the extent provided in this Agreement. In
furtherance of that oversight, the Joint Board is specifically authorized to take the
following actions:
a. Amend this Agreement including any exhibits;
b. Establish committees and advisory groups, including an advisory
operations board of emergency radio users, to perform activities related
to the PSERN Project or to provide reports or recommendations to the
Joint Board related to the PSERN Project;
c. Adopt and amend policies, business rules, procedures, standards and
guidelines related to the PSERN System including System access and
use, security, and System and Subscriber Radio maintenance, upgrading
and security;
d. Approve the Project Budget subject to County Council appropriation;
e. Approve contracts related to the Implementation Period;
f. Approve those leases related to the PSERN System for which the
monthly rent exceeds the per site monthly rent authorized in the Project
Budget;
g. Approve changes to PSERN System-related contracts if the cost of the
change exceeds the authority granted to the Project Director under the
Contracting Plan attached hereto and made a part hereof as Exhibit 1;
h. Approve the PSERN System design and any changes to same
affecting System performance;
i. Approve the issuance by the County to the PSERN Contractor of
Notice of Apparent Completion (NAC) of the following milestones:
(i) Milestone 3H: System Optimization and RF Coverage
Testing
(ii) Milestone 3J Operational and Functional System Test
(iii) Milestone 3K Pilot Test with 100 Users
(iv) Milestone 5C Full System Acceptance
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j. Approve a transition plan that defines the tasks, responsibilities and
schedule for transitioning from the KCERCS to the PSERN System
including moving Dispatch Centers and User Agencies onto the PSERN
System;
k. Approve the County's entering into agreements with User Agencies
and Dispatch Centers establishing the terms and conditions for access to
and use of the PSERN System;
I. Approve such other actions as are specified under this Agreement as
being made by the Joint Board;
m. Delegate the Joint Board's authority under this Agreement subject to
such limitations and conditions as the Joint Board may establish; and
n. Approve a Party's request to withdraw from this Agreement and the
terms and conditions of such approval in accordance with Section 13.
4.4.2 The PSERN System-related contracts will require prompt review of
deliverables and notices of milestone completion. The Joint Board shall hold
special meetings as needed and take action in a timely manner so as to avoid
delay and other claims by PSERN System-related contractors.
4.5 Impasse Resolution Procedure
4.5.1 If a matter requiring Joint Board action is moved at a Joint Board meeting
but fails for lack of a unanimous vote by all four (4) Representatives, a voting
Representative may submit written notice of an impasse to the other
Representatives and the Joint Board Chair. The notice shall be "ilarnMed v'4th;
seveR (7) days of the BeaFd's hst vnte on the rna#er and c;w;;!! include a
statement of the action being sought and the history of any Joint Board
deliberation or vote(s) on the matter.
4.5.2 Within seven (7) days of receipt of a notice of impasse, the Chair or his/her
designee shall designate a mediator to assist the Joint Board in resolving the
impasse. The mediator shall be experienced in resolving disputes in public
sector capital projects and may not be an employee of any of the Parties.
4.5.3 The Parties agree that it is essential to the success of the PSERN Project
that any impasse be resolved as quickly as possible and accordingly agree to
instruct their respective Representatives to cooperate with the mediator in good
faith including expediting responses to any mediator requests for information and
discussion.
4.5.4 The mediator shall promptly investigate the impasse and the respective
positions of the voting Representatives. The mediator may recommend one or
more non-binding alternatives for resolving the impasse. Regardless of the
outcome of the mediation, each Party shall pay an equal percentage share of the
cost of the mediator's fees and expenses, if any. The County shall pay the
mediator and invoice each Party for its share. Each party shall pay the County
within thirty (30) days after receiving the invoice.
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4.5.5 If the impasse is not resolved within ten (10) days of the mediator providing
his/her recommendation(s), the Elected Executives Committee (EEC) shall meet
with the Joint Board to attempt to resolve the impasse. The EEC shall be
composed of the King County Executive; the Mayor of the City of Seattle; one
elected official designated by the EPSCA Cities; and one elected official
designated by the ValleyCom Cities. The Joint Board and the EEC shall
convene to consider the matter and attempt to reach a resolution, which may
include re-submitting the matter for a Joint Board vote, not later than twenty (20)
days after the date the mediator provided his/her recommendation(s).
4.6 Emergency Procedures
Consistent with applicable Washington State law, the Joint Board may adopt procedures
for providing direction and decision-making in the event of emergencies that have or
may have direct, significant and material negative effects on the implementation,
operation and maintenance of the PSERN System when consideration of such
emergencies by the Joint Board could not occur in a timely manner, all as determined by
the Chair of the Joint Board. The procedures shall set forth how an emergency is
declared and who declares it. Such procedures may allow expedited procurement and
contracting procedures by the Project Director to address the emergency, as may be
permitted by Washington State law. Each decision made pursuant to such procedures
shall be communicated to the Parties as soon as reasonably possible and shall be
subject to ratification by the Joint Board in a regular or special meeting within two (2)
weeks after the finding of an emergency by the Chair of the Joint Board.
4.7 Record of Action
Actions by the Joint Board shall be memorialized in writing and signed by the Chair or
acting chair of the Joint Board. A copy of each action shall be distributed to each Joint
Board Representative and Alternate within ten (10) Business Days of the action.
4.8 Joint Board Administrative Support
The County shall provide administrative support for the Joint Board. The cost of
providing such support shall be covered by the PSERN Project Budget during the
Implementation Period and by the PSERN Operations Budget during the Operations
Period.
5.0 PSERN SYSTEM IMPLEMENTATION
5.1 Project Management
The County will be responsible for performing all Project management activities
including:
a. all personnel actions related to the Project Director and other County
employees assigned to Project activities;
b. scheduling and management of day-to-day Project activities;
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c. developing a Project Budget and obtaining County Council
appropriation(s), approving expenditures, and tracking expenditures
against the Project Budget including its contingency;
d. developing, tracking, and updating all required Project documentation;
e. developing and performing all financial, accounting and inventory-
control processes including establishing a Project Fund to receive levy
and bond proceeds, processing invoices and making payments and
distributions from the Project Fund, responding to audits, and tracking the
receipt and distribution of equipment and other deliverables in
accordance with applicable laws, regulations and policies;
f. developing and implementing a transition plan for Joint Board approval;
g. coordinating PSERN Project activities with the Parties and the
KCERCS's users; and
h. providing regular reports to the Joint Board on the Project's activities
during the Implementation Period.
5.2 Contracting and Equipment Ownership
5.2.1 Subject to Joint Board approval, the County will procure, execute and
administer all contracts, licenses and agreements related to the planning,
analysis, design, development, installation, construction and testing of the
equipment, software, facilities, improvements and other elements of the PSERN
System.
5.2.2 The Project Director shall be responsible for contract procurement and
contract administration activities in accordance with Exhibit 1 and any emergency
contracting procedures approved by the Joint Board.
5.2.3 As the Party entering into the contract(s), the County will become the
owner of the delivered PSERN System equipment except as provided in Section
7 for Subscriber Radios. The County will transfer said ownership to the new
PSERN Operator formed under the PSERN Operations ILA in accordance with
Section 9.
5.3 PSERN System Sites
5.3.1 Subject to Joint Board approval if required under Section 4.4.1(0, the
County will enter into leases and other arrangements to acquire the rights, for
itself and its contractors, successors and assigns, to access, install, use,
develop, or construct towers, structures, equipment, facilities and other
improvements as needed for PSERN System implementation.
5.3.2 The PSERN System sites identified in the List of Party Owned/Controlled
Sites, attached hereto and made a part hereof as Exhibit 2, are controlled directly
or indirectly by those Parties as indicated therein. If and to the extent a Party's
interest permits, each such listed Party agrees to enter into a lease(s),
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assignment or other appropriate agreement with the County to permit the use by
the PSERN System of the listed site(s) under its control on terms and conditions
no worse than the best terms and conditions (for the lessee) that are then
applicable in a comparable lease, license or agreement with another
governmental entity. Consideration for such a lease may be provided as a cash
payment, credit, or reciprocal benefit.
5.3.3 If during the PSERN System design process, other potential locations for
PSERN System equipment or facilities are identified on any land or any
improvement (such as buildings and towers) in which any Party has an
ownership or tenancy interest, or otherwise controls, directly or indirectly through
EPSCA or VaIleyCom, then subject to any legal limitations, such Party agrees to
enter into a Iease(s), assignment or other appropriate agreement with the County
to permit the use of such land or improvements by the PSERN System.
Notwithstanding the forgoing, a Party shall not be required to enter into any
lease, assignment, or other agreement that impairs a Party's right and ability to
use the equipment or facilities as necessary for KCERCS or the Party's own
purposes. The land and improvements shall be offered to the County:
a. with a right of first refusal; and
b. on terms and conditions no worse than the best terms and
conditions (for the lessee) that are then applicable in a
comparable lease, license or assignment with another
governmental entity. Consideration for such a lease may be
provided as a cash payment, credit, or reciprocal benefit.
5.3.4 Nothing in this Agreement shall require a Party, VaIleyCom, or EPSCA to
terminate or interfere with an existing lease or use of land or improvements.
5.3.5 The Parties will cooperate with the County in fulfilling its role and
responsibilities under this Agreement. Without limiting the foregoing, the EPSCA
Cities and the VaIleyCom Cities shall propose and support measures at the
EPSCA and VaIleyCom boards, respectively, as necessary to effect the purposes
and intent of this Section 5.3 and to the extent permitted by law.
5.4 Frequencies
5.4.1 The Parties agree that they will cooperate with the County in any Federal
Communications Commission process or application necessary to make
available, or cause to be made available, for use in the PSERN System the
licensed frequencies identified in the List of Frequencies attached hereto and
made a part hereof as listed in Exhibit 3. As part of the PSERN System design
process, the Parties agree to cooperate in the development of PSERN
Frequency Plans including agreeing to relicensing frequencies from the sites in
which they are currently used to other sites in the PSERN System. Further, the
Parties will consent to use of frequencies by the County and the PSERN
Contractor under the design standards of the PSERN System.
5.4.2 The Parties will cooperate with the County in fulfilling its role and
responsibilities under this Agreement. Without limiting the foregoing, the EPSCA
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Cities and the ValleyCom Cities shall propose and support measures at the
EPSCA and ValleyCom boards, respectively, as necessary to effect the purposes
and intent of this Section 5.4.
5.4.3 In the event a Party withdraws or otherwise terminates its participation in
this Agreement and the PSERN System, it shall surrender all rights and interests
it may have or claim to have in any frequencies determined by the Joint Board to
be necessary for the PSERN System. The provisions and obligations of this
Section 5.4 shall survive any termination of, or a Party's withdrawal from, this
Agreement.
5.4.4 As more fully described in the PSERN Operations ILA, the Parties agree to
take all steps necessary to ensure that all spectrum used in the PSERN System
is transferred to and licensed in the name of the PSERN Operator to which
ownership of the PSERN System is transferred after FSA. Said transfer and re-
licensing shall be effected within sixty (60) days after ownership of the PSERN
System has been transferred to the PSERN Operator.
5.4.5 Any frequencies currently used in KCERCS which are not reused in the
PSERN System shall remain in the name of the original licensee under KCERCS
and shall not be transferred to the PSERN Operator.
5.4.6 If the PSERN Project is terminated prior to FSA, or if following FSA the
PSERN System is abolished in its entirety, the PSERN Operator (or if it has not
yet been created, the County) will take all steps necessary to transfer the
frequencies surrendered pursuant to this Section 5.4 back to each of the Parties,
EPSCA, and ValleyCom, and/or their successors.
5.5 Transition from KCERCS to the PSERN System
5.5.1 The Parties agree to continue to operate and maintain the central switch,
sub-systems and other elements of KCERCS to the extent the Parties directly or
indirectly control such elements until the issuance of FSA of the PSERN System
or such other time as the Joint Board approves. Nothing in this Agreement shall
be interpreted to require a Party to undertake any action that would adversely
and materially impact a Party's ability to operate KCERCS as necessary for
public safety through the Implementation Period.
5.5.2 The Parties shall cooperate with each other in implementing the transition
from the KCERCS to the PSERN System including:
a. moving or removing, or causing/permitting such moving or removing, of
KCERCS equipment to accommodate the installation of PSERN System
equipment;
b. consenting to the use by the County of frequency licenses for use in
the PSERN System during the Implementation Period and until the
licenses are transferred to the PSERN Operator, by:
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(1) executing letters of concurrence allowing the County to be a
co-licensee for those frequencies during the Implementation
Period; and
(2) unlicensing those frequencies used by PSERN; and
c. timely performance of all applicable tasks and responsibilities specified
in the Transition Plan adopted by the Joint Board.
5.5.3 The County will serve as the PSERN System manager and enter into
preliminary agreements with Dispatch Centers and User Agencies establishing
the terms and conditions for their transition to and use of the PSERN System, as
more fully described in Sections 6 and 7.
5.5.4 Through their direct or indirect participation on the KCERCS's Regional
Communications Board, the Parties agree to take such actions as are necessary
to effect the purposes of this section and any other matter necessary to the
transition from the KCERCS to the PSERN System.
5.6 Decommissioning of KCERCS
It is expected that through the PSERN Project, all KCERCS equipment will be
decommissioned and removed. However, to the extent KCERCS equipment is not
decommissioned and removed due to a decision by the Joint Board or a Party, the
Parties shall be responsible for decommissioning the elements of the KCERCS that they
own or are owned by entities in which they participate.
6.0 DISPATCH CENTER EQUIPMENT IMPLEMENTATION
6.1 Dispatch Center Equipment
The PSERN Project Budget will fund the purchase of certain PSERN System equipment
that will be installed at Dispatch Centers in King County in a like-for-like exchange of
existing KCERCS-related equipment in order to enable the Dispatch Centers to access
and use the PSERN System. The County shall be the owner of said PSERN System
equipment during the Implementation Period and will transfer ownership to the PSERN
Operator as provided in Section 9.
6.2 Dispatch Center Agreements
As a condition of using said new equipment and the PSERN System, each Dispatch
Center shall be required to enter into a Dispatch Center Agreement with the County or
the PSERN Operator. Neither the County nor the PSERN Operator may deny consoles
or console service to any Dispatch Center that enters into and complies with the
provisions of a Dispatch Center Agreement. The Dispatch Center shall include, among
others terms, the following:
a. a grant by the Dispatch Center to the County and its successors and
assigns for the space, access rights, power, fiber connections, internet
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access and other resources necessary for the County and its contractors
to deliver, store, install, test, operate and maintain PSERN System
equipment;
b. the quantities and types of equipment that will be funded by the
PSERN Project Budget and installed at the Dispatch Center;
c. the schedule and locations for installation and testing of said
equipment and training users;
d. the provision that the County or PSERN Operator, as appropriate, will
provide maintenance, updates, and upgrades to consoles for as long as
they shall remain in service and owned by the County or the PSERN
Operator;
e. the process for repairing/replacing/upgrading equipment;
f. the obligations for the Dispatch Center to pay the user fees and other
costs of connecting to the PSERN System during the Operations Period;
g. the Dispatch Center is responsible for theft, damage or other loss after
delivery of equipment to the Dispatch Center's facility; and
h. a commitment by the Dispatch Center to execute a novation replacing
the County with the new PSERN Operator for the Operations Period.
If a Party or entity is both a Dispatch Center and a User Agency, the above provisions
may be addressed in a single Dispatch Center/User Agency Agreement.
7.0 SUBSCRIBER RADIO EQUIPMENT IMPLEMENTATION
7.1 County Purchase of Initial Order of Subscriber Radios
Pursuant to an executed User Agency Agreement as provided in Section 7.4, the County
will purchase initial orders of Subscriber Radios on behalf of all User Agencies.
Ownership of said County-purchased Subscriber Radios will be transferred to the User
Agencies following FSA. User Agencies may enter into "piggyback" contracts with the
PSERN Contractor for the direct purchase of additional Subscriber Radios.
7.2 Project Funding for Certain Subscriber Radios
The PSERN Project Budget will be used to fund the initial order of certain types of
Subscriber Radios and accessories for the User Agencies identified in the List of User
Agencies Eligible for Radio Exchanges, which is attached hereto and made a part hereof
as Exhibit 5. A User Agency listed in Exhibit 5 shall be eligible to receive a Project-
funded Subscriber Radio and a kit of standard accessories in exchange for a trade-in
radio used in the KCERCS, provided that each trade-in radio:
a. was an active radio in the KCERCS zone controller within thirty (30)
days prior to the date of the exchange; and
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b. is an operable radio at the time of the exchange.
The new Subscriber Radio funded by the Project Budget shall be the type of radio as
listed in Exhibit 5 that is the nearest equivalent to the trade-in radio.
7.3 Payments by User Agencies
7.3.1 A User Agency that is listed on Exhibit 5 shall pay the County for the
added costs of any Subscriber Radios, features and accessories that are not
covered by the Project Budget under Section 7.2.
7.3.2 A User Agency that is not listed in Exhibit 5 shall pay the County for the full
cost, including taxes, of any Subscriber Radio purchased by the County on its
behalf.
7.3.3 The County shall establish the method and timing of such payments in
advance of placing an order with the PSERN Contractor.
7.4 User Agency Agreements
No User Agency may register or use a radio or other device on PSERN unless it has
entered into a User Agency Agreement with the County or the PSERN Operator.
Neither the County nor the PSERN Operator may deny radios or radio service to any
agency permitted to be licensed in the 800 MHz Public Safety Radio Spectrum pursuant
to 47 C.F.R. Part 90 if that agency enters into and complies with the provisions of a User
Agency Agreement. The User Agency Agreements shall include, among other terms,
the following:
a. the quantities and types of Subscriber Radios that will be funded by
the PSERN Project Budget and the amounts to be paid by the User
Agency;
b. designation of the User Agency's status (primary or secondary) and
priorities at the talkgroup level;
c. a grant of all space, access rights, power and other resources
necessary for the County and its contractors to deliver, store, install, and
test Subscriber Radios;
d. the schedule and locations for installation and testing of Subscriber
Radios and user training;
e. the central management of encryption keys and the template for
programming User Agency radios;
f. the prohibition with applicable timeframes on a User Agency's re-sale
or transfer of any Subscriber Radios and the requirements for tracking
and reporting all Subscriber Radios to the County;
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g. the terms for use of the System including acceptable equipment
models and features, protocols, maintenance standards and other
conditions;
h. the process for repairing/replacing Project-funded Subscriber Radios
through the end of the warranty period;
i. the obligations for the User Agency to pay the user fees and other
costs of connecting to the PSERN System during the Operations Period;
j. the User Agency is responsible for theft, damage or other loss after
delivery of equipment to the User Agency's facility; and
k. a commitment by the User Agency to execute a novation replacing the
County with the new PSERN Operator for the Operations Period.
8.0 PSERN PROJECT BUDGET FOR IMPLEMENTATION PERIOD
8.1 Funding of Project Budget
The PSERN Project Budget will be funded by proceeds from a County-wide property tax
levy and, as needed, proceeds from bond or other debt instruments issued by the
County. The reimbursement and other payments provided under this Section are
conditioned upon voter-approval of the funding levy and the County Council's adoption
of an appropriation for the PSERN Project Budget. Except as provided in this
Agreement or by action of the Joint Board, the City of Seattle, the EPSCA Cities, and
ValleyCom Cities shall not be required to reimburse the PSERN Project Budget or the
County for costs incurred during the Implementation Period.
8.2 Elective Contract Change
8.2.1 Any Contract Change determined by the Project Director to be elective,
must be approved in advance by the Joint Board. The Joint Board may approve
the Contract Change either as an Elective Contract Change or if the Joint Board
determines the change is not elective, as a Contract Change. At the time the
Joint Board approves an Elective Contract Change, it shall also approve a
reimbursement allocation for the cost of the Elective Contract Change to be paid
by one or more Parties in the event the Project Budget is insufficient to cover
some or all of the cost of the Elective Contract Change as described in Section
8.2.2 below.
8.2.2 At the end of the Implementation Period, if the PSERN Project Budget is
insufficient to pay the reimbursements and payments provided in this Section 8,
the Parties shall reimburse the PSERN Project Budget for all Elective Contract
Changes according to the allocations approved by the Joint Board, up to the
amount of the budget shortfall beginning with the first adopted Elective Contract
Change and proceeding in chronological order.
8.3 Reimbursement of Planning Phase Costs
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8.3.1 The County shall use the Project Budget to reimburse itself, the City of
Seattle, EPSCA and ValleyCom for the following costs incurred from August 1,
2012, through the start of the Implementation Period:
a. the costs of staff labor hours expended on planning, analysis,
procurement, legal and other PSERN System-related activities; and
b. the costs of technical, financial, consultant, legal and other contractor
services related to the PSERN System.
Reimbursement of labor hours shall be at the applicable hourly, monthly or
annual rate that is used in the normal course when the employee's time is
charged for other purposes. Reimbursement for contractor services shall be at
the reasonable, actual amount paid by the agency seeking reimbursement.
8.3.2 Requests for reimbursement under this Section 8.2 may be submitted to
the County after the County Council's adoption of a PSERN Project Budget and
appropriation.
8.3.3 Requests shall be submitted on a form prescribed by the County and be
accompanied by such documentation as the County may require including time
records and invoices.
8.4 Administrative, Election and Financing Costs
The Project Budget shall cover the County's costs of providing administrative support to
the Joint Board and the election, legal, financing, administration and other costs
associated with the levy and the issuance of any bonds or other debt financing.
8.5 Reimbursement of Implementation Period Costs
8.5.1 The Project Budget shall cover all of the County's costs incurred during the
Implementation Period including:
a. payments to the PSERN Contractor and other contractors
b. County labor and internal charges
c. rents, fees and other costs related to real property access and
development activities
d. insurance
e. equipment, tools, technology, devices, vehicles and supplies
f. travel
g. training
h. fuel
i. freight
j. utilities
k. security systems and services
I. road maintenance
m. cost of claims, litigation and related legal and other expenses.
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8.5.2 The County shall use the Project Budget to reimburse the City of Seattle,
EPSCA and ValleyCom for the costs of staff labor hours expended during the
Implementation Period on the following PSERN System-related activities:
a. preparation for and participation at Joint Board and technical
committee meetings;
b. witnessing the PSERN Contractor's factory testing, field testing of
infrastructure and coverage testing; and
c. escorting PSERN Contractor personnel to sites at which the City of
Seattle, EPSCA or ValleyCom have current KCERCS maintenance
responsibilities.
Reimbursement of labor hours shall be at the applicable hourly, monthly or
annual rate that is used in the normal course when the employee's time is
charged for other purposes. Requests for reimbursement shall be submitted on
a calendar quarter basis following the County Council's adoption of an
appropriation for the PSERN Project Budget. Failure to submit a request within
sixty (60) days after the end of a calendar quarter shall constitute a waiver of any
reimbursement for cost incurred in said quarter. Requests shall be submitted on
a form prescribed by the County and be accompanied by such documentation as
the County may require including time records and invoices.
8.6 Subscriber Radio Purchases
The Project Budget will be used to fund the initial order of certain types of Subscriber
Radios and accessories as provided in Section 7.
8.7 PSERN Operator's Start-up Costs
Upon creation of a new PSERN Operator as provided in Section 9.1, the County shall
pay to said PSERN Operator the amount specified in the Project Budget for the new
PSERN Operator's pre-FSA expenses for start-up activities under Section 9.2 and the
Operations Period ILA.
8.8 System Transition Stabilization Fund
The County shall, within the Project Budget, create a PSERN System Transition
Stabilization Fund in the amount of$ , the purpose of which shall be to
reduce and phase in the impact of increased rates on PSERN System User Agencies
and Dispatch Centers. By March 31 of the year prior to the expected date for FSA as
projected by the Project Manager, the Joint Board shall adopt a System Transition
Stabilization Fund plan. The plan may include stabilization funding for some or all User
Agencies and Dispatch Centers whose rate under the PSERN System in the first three
years after FSA will be higher than in 2015 under KCERCS.
9.0 TRANSFER OF SYSTEM FOR OPERATIONS PERIOD
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9.1 Creation of a new PSERN Operator
Not later than one year prior to the expected date for FSA as projected by the Project
Manager, the Parties shall create and establish a non-profit corporation as authorized
under RCW 39.34.030 to own, operate, maintain, manage and upgrade/replace the
PSERN System during the Operations Period.
9.2 Start-up of PSERN Operator
As provided in the Operations Period ILA, the Parties shall cause said new PSERN
Operator to hire an Executive Director and staff, train staff, establish facilities, contract
for goods and services, install systems and undertake all other steps necessary for the
PSERN Operator to be able to accept the transfer of the PSERN System from the
County and be fully responsible for the Operations Period upon issuance of FSA by the
Joint Board.
9.3 Transfer and Novation Agreements
The Parties shall cause the PSERN Operator to enter into agreements with the County
and third parties that effect the following upon FSA and after the County has determined
and notified the Parties that all Implementation Period activities have been completed:
a. transfer all PSERN System-related equipment (other than subscriber
radios as provided in Section 7.0); and
b. the novation of the contract with the PSERN Contractor, the Dispatch
Center and User Agency Agreements and all licenses, leases and other
contracts and agreements related to the PSERN System.
The Parties intend and agree that the PSERN Operator shall be deemed to be the
successor to the County for all PSERN System purposes and shall assume all of the
County's rights, responsibilities and liabilities under said contracts, licenses, leases and
agreements.
10.0 OPERATIONS AND MAINTENANCE PENDING TRANSFER
10.1 Interim Operations
If the transfer of the PSERN System is not completed as provided in Section 9.0 above
and the PSERN Operations Period ILA, then the County may continue to operate and
maintain the PSERN System after FSA.
10.2 Cost Allocation Model
10.2.1 In the event the transfer to a new PSERN Operator has not occurred and
if the County continues to act as the lead for operations and maintenance beyond
FSA, the County will be paid monthly user rates by each Dispatch Center and
User Agency, based on the Cost Allocation Model, until the transfer occurs and
the County has closed out its role and incurs no more costs.
235
10.2.2 The Cost Allocation Model shall be applied to an annual Operations
Budget developed by either the County or the PSERN Operator for each
calendar year of Operations after FSA. The Dispatch Center and User Agency
rates shall be recalculated annually to reflect cost changes from January 1
through December 31 of each year, and shall be included in the Operations
Budget, which shall be subject to approval by the Joint Board.
10.2.3 By May 1 of each year, the County or PSERN Operator shall calculate
the share of costs to be billed to the Dispatch Centers and User Agencies in
accordance with the Cost Allocation Model and Operations Budget in the coming
year and transmit that information to each Dispatch Center and User Agency.
10.3 The County shall collect fees in accordance with the Dispatch Center and User
Agency Agreements.
11.0 INTELLECTUAL PROPERTY, CONFIDENTIAL INFORMATION AND
RECORDS
11.1 Intellectual Property
The Parties may be provided with products, documents or other deliverables related to
the PSERN System that are the subject of copyright, trade secret and other intellectual
property rights of, or claims of such rights. Each Party agrees that it will exercise any
intellectual property license rights in accordance with the license provisions of the
County Contract and any other applicable licenses so long as the Party has prior notice
of the license requirements.
11.2 Confidential Information
11.2.1 Each Party agrees that it will: (a) limit the distribution of Confidential
Information to those employees, contractors or other persons who have a
reasonable business need to know such information; and (b) take all reasonable
care, and not less than the care the Party applies to its own confidential
information, to prevent unauthorized use or disclosure of Confidential
Information. Each Party agrees that it will not use, copy, convey or disclose any
Confidential Information to any other person or entity unless expressly authorized
in writing by the person that provided the Confidential Information or as may be
required by law.
11.2.2 Such care shall include: (a) requiring such employees, contractors or
other persons to sign a nondisclosure agreement; (b) requiring any contractors to
also undertake reasonable protection measures; and (c) promptly enforcing any
violations of such agreements.
11.3 Records.
11.3.1 Each Party shall keep records as required by state law and in
accordance with such policies, procedures and retention schedules as may be
established by the Joint Board. To the extent permitted by law, all records,
236
accounts and documents relating to matters covered by this Agreement shall be
subject to inspection, copying, review or audit by the Washington State Auditor or
any Party. Upon reasonable notice, during normal working hours, each Party
shall provide auditors from the Washington State Auditor or the other Parties with
access to its facilities for copying said records at their expense.
11.3.2 Each Party shall be responsible for responding to public disclosure
requests addressed to it in accordance with the Washington Public Records Act,
Chapter 42.56 RCW, and such procedures as may be established by the Joint
Board. If a Party receives a public records request for records related to the
PSERN System, the Party receiving the request shall promptly notify the Project
Director and the Joint Board. Absent agreement by the Parties on other
arrangements, the Party receiving the request shall remain responsible for
responding to the requester. In the event a request for records is addressed to
the Joint Board but specifies records of a single Party, such Party shall assume
responsibility for responding to the request. In the event a request for records is
addressed to the Joint Board but does not specify records of a single Party, the
County shall assume responsibility for coordinating the Parties' response to the
request.
11.3.3 If the requested records include any Confidential Information, the Party
receiving the request shall promptly notify the Party or other person or entity that
designated the information as Confidential Information. Any Party receiving a
public records request that includes Confidential Information shall not disclose
the Confidential Information for ten (10) business days in order to give the
affected Party or third party the opportunity to take whatever action they deem
necessary to protect their interests before disclosure of the Confidential
Information. A Party receiving a public disclosure request shall not be required to
take any legal action in order to prevent disclosure of Confidential Information,
nor shall a Party incur any liability to any other Party for disclosing Confidential
Information in response to a public disclosure request so long as the disclosing
Party has complied with the provisions of this Section 11.
12.0 FORCE MAJEURE
Acts of nature, acts of civil or military authorities, acts of war, terrorism, fire, accidents,
shutdowns for purpose of emergency repairs, strikes and other labor disruptions, and
other industrial, civil or public disturbances that are not reasonably within the control of a
Party causing the Party's inability to perform an obligation under this Agreement are
"Force Majeure Events." If any Party is rendered unable, wholly or in part, by a Force
Majeure Event, to perform or comply with any obligation or condition of this Agreement,
such obligation or condition shall be suspended for the time and to the extent reasonably
necessary to allow for performance and compliance and restoration of normal
operations.
13.0 TERMINATION OF AGREEMENT; WITHDRAWAL AND REMOVAL OF
A PARTY
237
13.1 Termination of Agreement by Joint Board.
The Joint Board may terminate this Agreement in its entirety by the unanimous
affirmative vote of all voting Representatives.
13.2 Withdrawal of a Party.
13.2.1 In the event that a Party desires to withdraw from this Agreement, it shall
give written notice to the Joint Board including its reasons therefor, a description
of the probable impacts on the other Parties, a description of the probable
impacts to the scope, schedule and budget of the PSERN Project and a
proposed withdrawal work plan that will identify all necessary actions which need
to be undertaken to effect the withdrawal.
13.2.2 Upon receipt of the above-described notice and information, the Joint
Board will consider the request for withdrawal. The Joint Board may in its sole
discretion approve a Party's request to withdraw from this Agreement and
establish any terms and conditions for approval. Approval requires a unanimous
vote of all voting Representatives on the Joint Board.
13.2.3 A Party that is permitted to withdraw shall remain responsible for any
obligations that arose prior to the effective date of the withdrawal and for any that
are specified under Section 15.14 as surviving a withdrawal. A withdrawing Party
shall be solely liable for any actual costs to the other Parties arising out of or
resulting from the withdrawal. Any such costs or other amounts owed under this
Agreement by a withdrawing Party shall be paid prior to the effective date of the
withdrawal or, if such amounts are not yet established, then within thirty (30)
days after the amount is established.
14.0 LEGAL RELATIONS
14.1 Independent Contractors and No Third Party Beneficiaries
14.1.1 Each party to this Agreement is an independent contractor with respect to
the subject matter herein. No joint venture or partnership is formed as a result of
this Agreement.
14.1.2 Nothing in this Agreement shall make any employee of one Party an
employee of another party for any purpose, including, but not limited to, for
withholding of taxes, payment of benefits, worker's compensation pursuant to
Title 51 RCW, or any other rights or privileges accorded by virtue of their
employment. No Party assumes any responsibility for the payment of any
compensation, fees, wages, benefits or taxes to or on behalf of any other Party's
employees. No employees or agents of one Party shall be deemed, or represent
themselves to be, employees of another Party.
14.1.3 It is understood and agreed that this Agreement is solely for the benefit of
the Parties, ValleyCom and EPSCA and gives no right to any other person or
entity.
238
14.2 Claims Arising from the Joint Board's Acts or Omissions
The Parties agree to share the cost, including the costs of defense, in the event of any
claim, lawsuit, demand, judgment, award or liability of any kind against the Joint Board,
any Party, ValleyCom or EPSCA and their respective officials and employees
("Claim(s)") arising out of, or in any way resulting from: (a) a Joint Board action or failure
to act; or (b) the County's acts or omissions arising from a Joint Board action or failure to
act. The Parties agree to share the costs arising from such a Claim(s), including the
costs of defense in the following percentages:
a. King County shall be liable for 25%;
b. City of Seattle shall be liable for 25%;
c. the EPSCA Cities shall be jointly and severally liable for 25%; and
d. the ValleyCom Cities shall be jointly and severally liable for 25%
The Parties agree to cooperate with each other as necessary in responding to and
defending against all such Claims, which may include developing a joint defense plan.
14.3 Other Claims
Except for a Claim covered by Section 14.2, each Party to this Agreement shall protect,
defend, indemnify, and save harmless the other Parties and their respective officials and
employees, from any and all Claims, arising out of, or in any way resulting from, the
indemnifying Party's negligent acts or omissions. No Party will be required to indemnify,
defend, or save harmless any other Party if the claim, suit, or action for injuries, death, or
damages is caused by the sole negligence of another Party. Where such claims, suits,
or actions result from concurrent negligence of two or more Parties, the indemnity
provisions provided herein shall be valid and enforceable only to the extent of each
Party's own negligence. Each of the Parties agrees that its obligations under this
subparagraph extend to any claim, demand, and/or cause of action brought by, or on
behalf of, any of its employees or agents. For this purpose, each of the Parties, by
mutual negotiation, hereby waives, with respect to each of the other Parties only, any
immunity that would otherwise be available against such claims under the Industrial
Insurance provisions of Title 51 RCW.
14.4 Waiver of Consequential and Certain Other Damages
ALTHOUGH EACH PARTY ACKNOWLEDGES THE POSSIBILITY OF SUCH
LOSSES OR DAMAGES, EACH PARTY AGREES TO WAIVE ALL CLAIMS AGAINST
EPSCA, VALLEYCOM, THE OTHER PARTIES, AND THEIR RESPECTIVE OFFICALS
AND EMPLOYEES FOR ANY: COMMERCIAL LOSS; INCONVENIENCE; LOSS OF
USE, TIME, DATA, GOOD WILL, REVENUES, PROFITS OR SAVINGS; OR OTHER
SPECIAL, INCIDENTAL, INDIRECT, OR CONSEQUENTIAL DAMAGES IN ANYWAY
RELATED TO OR ARISING FROM THIS AGREEMENT, PROVIDED THAT THIS
SECTION SHALL ONLY APPLY TO CLAIMS BETWEEN AND AMONG THE PARTIES,
EPSCA AND VALLEYCOM, AND SHALL NOT BE INTERPRETED TO LIMIT ANY
CLAIMS BROUGHT PURSUANT TO SECTION 14.3.
239
14.5 In the event that any of the Parties or combination of the Parties incurs any
judgment, award, and/or cost arising therefrom, including attorney fees, to enforce the
provisions of this Section 14, all such fees, expenses, and costs shall be recoverable
from the responsible Party or combination of the Parties to the extent of that
Party's/those Parties' culpability.
14.6 The provisions of this Section 14 shall survive the expiration or termination of this
Agreement.
15.0 GENERAL
15.1 Filing of Agreement
Pursuant to RCW 39.34.040, prior to its entry into force, this Agreement shall be filed
with the King County Recorder's Office or, alternatively, listed by subject on a Party's
web site or other electronically retrievable public source.
15.2 Time of the Essence
The Parties recognize that time is of the essence in the performance of the provisions of
this Agreement.
15.3 Specific Performance
In the event a Party fails to perform an obligation under this Agreement, the other Parties
or any one of them shall have the right to bring an action for specific performance,
damages and any other remedies available under this Agreement, at law or in equity.
15.4 No Waiver
No term or provision of this Agreement shall be deemed waived and no breach excused
unless such waiver or consent shall be in writing and signed by the Party or Parties
claimed to have waived or consented. Waiver of any default of this Agreement shall not
be deemed a waiver of any subsequent default. Waiver of breach of any provision of
this Agreement shall not be deemed to be a waiver of any other or subsequent breach.
Waiver of such default and waiver of such breach shall not be construed to be a
modification of the terms of this Agreement unless stated to be such through written
approval of all Parties.
15.5 Parties Not Relieved of Statutory Obligations
Pursuant to RCW 39.34.030(5), this Agreement shall not relieve any Party of any
obligation or responsibility imposed upon it by law except that to the extent of actual and
timely performance thereof by the Joint Board, the performance may be offered in
satisfaction of the obligation or responsibility.
15.6 Nondiscrimination
240
The Parties shall comply with the nondiscrimination requirements of applicable federal,
state and local statutes and regulations.
15.7 No Assignment
No Party shall transfer or assign a portion or all of its responsibilities or rights under this
Agreement, except with the prior authorization of the Joint Board.
15.8 Dispute Resolution
If one or more Parties believes another Party has failed to comply with the terms of this
Agreement, the affected Parties shall attempt to resolve the matter informally. If the
Parties are unable to resolve the matter informally, any Party may submit the matter to
mediation in accordance with the process provided in Section 4.5. If the Parties submit
the matter to mediation and the matter is not resolved, then the aggrieved Party shall be
entitled to pursue any legal remedy available.
15.9 Entire Agreement
The Parties agree that this Agreement, including any attached exhibits, constitutes a
single, integrated, written contract expressing the entire understanding and agreement
between the Parties. No other agreement, written or oral, expressed or implied, exists
between the Parties with respect to the subject matter of this Agreement, and the Parties
declare and represent that no promise, inducement, or other agreement not expressly
contained in this Agreement has been made conferring any benefit upon them.
15.10 Amendment Only In Writing
This Agreement may be amended by action of the Joint Board in accordance with
Section 4.4.1.
15.11 Notices
15.11.1 Any notice under this Agreement shall be in writing and shall be
addressed to the Chair of the Joint Board, the Project Director and to each
Party's Representative. Any notice may be given by certified mail, overnight
delivery, facsimile telegram, or personal delivery. Notice is deemed given when
delivered. Email may be used for notice that does not allege a breach or dispute
under this Agreement.
15.11.2 The names and contact information set forth in Contact Information,
attached hereto and made a part hereof as Exhibit 6, shall apply until amended
in writing by a Party providing new contact information to each other Party.
15.12 Choice of Law; Venue
This Agreement and any rights, remedies, and/or obligations provided for in this
Agreement shall be governed, construed, and enforced in accordance with the
substantive and procedural laws of the State of Washington. The Parties agree that the
Superior Court of King County, Washington shall have exclusive jurisdiction and venue
over any legal action arising under this Agreement.
241
15.13 Severability
The provisions of this Agreement are severable. If any portion, provision, or part of this
Agreement is held, determined, or adjudicated by a court of competent jurisdiction to be
invalid, unenforceable, or void for any reason whatsoever, each such portion, provision,
or part shall be severed from the remaining portions, provisions, or parts of this
Agreement and the remaining provisions shall remain in full force and effect.
15.14 Survival Provisions
The following provisions shall survive and remain applicable to each of the Parties
notwithstanding any termination or expiration of this Agreement and notwithstanding a
Party's withdrawal from this Agreement.
Section 11 Intellectual Property, Confidential Information and Records
Section 14 Legal Relations
Section 15.12 Choice of Law; Venue
Additionally, unless otherwise determined by the Joint Board, Sections 5.3 and 5.4 shall
survive a Party's withdrawal from this Agreement.
15.15 Counterparts
This Agreement shall be executed in counterparts, any one of which shall be deemed to
be an original, and all of which together shall constitute one and the same instrument.
IN WITNESS WHEREOF, authorized representatives of the Parties have signed their
names in the spaces provided below.
242
Draft Exhibit 5
Auburn School District Kent School District
Bellevue Community College LnLLounty
Bellevue School District Kind County Eire Restrict#t 2
Cedar River Water and Sewer District
L!Ly f Algona a
City of Auburn Kind County Eire Ristrict#tl'3
City of Bellevue Kin County Eire Ristrict#tl6
City of Black Diamond Kind County Eire Ristrict#t20
City of Bothell Kind County Eire Ristrict#t27
City of Burien Kin County Eire Ristrict#t28
City of Carnation Kind County Eire Ristrict#t36
City of Clyde Hill Kind County Eire Ristrict#t43
L!Ly f�Covin Covington Kind County Eire Ristrict#t44
City of Des Moines Kind County Eire Ristrict #t45
City of Duvall Kind County Eire Ristrict#t47
City of Enumclaw Kind County Eire Ristrict#t51
City of Federal Wav Kind County Public Hospital Ristrict#t 1
Cityf ls Issaquah u�ah
City of Kenmore Kind County Public Hospital Ristrict#t 4
City of Kent Kind County Water Ristrict#t20
City of Kirkland Kin County Water Ristrict#t49
City of Lake Forest Park Kind County Water Ristrict#t75
City of Medina Lake WashinEton School District
City of Mercer Island Midway Sewer District
City of Newcastle NORCOM
City ofPacific Northeast Sammamish Sewer &Water District
City of Redmond Northshore School District
City of Renton Northshore Utility District
City of Sammamish Public Health -Seattle LLK![Ir�County
City of SeaTac Renton School District
City of Seattle Riverview School District
City of Shoreline Ronald Wastewater District
L!Ly f S�no u a I�mi e Sammamish Plateau Water &Sewer District
City of Tukwila Seattle Children:s Hospital
City of Woodinville L2au!almie Nation
Covington Water Ristrict� Soos Creek Water and Sewer
Eastside Fire & Rescue Sound Transit
Eastside Hazmat South Correctional Entity
Enumclaw School District South�Kin Fire�and Rescue
E PSCA Tahoma School District
Federal Way Public Schools University of Washington
243
Harborview Medical Center Valley CommunicationsCenter
ElLhIme School District Valley Regional Fire Authority
Issaquah School District Valley View Sewer District
Kent Fire Authority
244
245
LAW DEPARTMENT
\ � Tom Brubaker, City Attorney
v KtNT Phone: 253-856-5770
... ..... Fax: 253-856-6770
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
DATE: December9, 2014
TO: Operations Committee
SUBJECT: Ordinance acknowledging the merger of tw telecom inc. and Level
Communications — Recommend
MOTION: Move to recommend Council adopt an Ordinance acknowledging the
merger of tw telecom inc. and Level 3 Communications., Inc., and approving the
resulting indirect change of control of the tw telecom of Washington, subject to
final terms and conditions acceptable to the City Attorney.
SUMMARY:
On May 20, 2014, the City of Kent (the "City") adopted Ordinance No. 4112, granting a
nonexclusive telecommunications franchise to tw telecom of washington, Ilc (the
"Franchisee") to operate a telecommunications system (the "System") within the city
limits of the City of Kent, with an effective date of May 28, 2014 (the "Franchise").\
On June 15, 2014 tw telecom inc. ("TWTC"), the Franchisee's indirect parent company,
entered into an Agreement and Plan of Merger (the "Merger Agreement") with Level 3
Communications, Inc. ("Level 3").As a result of this Merger Agreement, Level 3 will
acquire direct ownership of TWTC and indirect control of the Franchisee.
Section 28 of the Franchise requires that Level 3 and TWTC receive the consent of the City
for the indirect transfer of control of the Franchisee to Level 3. Both Level 3 and TWTC
have jointly requested that the City Council consent to the indirect change of control.
Level 3 has agreed to unconditionally accept the terms of the Franchise following the
indirect change of control.
Exhibit: Ordinance
Budget Impact: None
246
ORDINANCE NO.
AN ORDINANCE of the City Council of the
City of Kent, Washington, acknowledging the
merger of tw telecom inc. and Level 3
Communications, Inc. and approving the resulting
indirect change of control of the tw telecom of
washington Ilc telecommunications franchise with
conditions and establishing an effective date.
RECITALS
A. On May 20, 2014, the City of Kent (the "City") adopted
Ordinance No. 4112, granting a nonexclusive telecommunications franchise
to tw telecom of washington, Ilc (the "Franchisee") to operate a
telecommunications system (the "System") within the city limits of the City
of Kent, with an effective date of May 28, 2014 (the "Franchise"); and
B. On June 15, 2014 tw telecom inc. ("TWTC"), the Franchisee's
indirect parent company, entered into an Agreement and Plan of Merger
(the "Merger Agreement") with Level 3 Communications, Inc. ("Level 3");
and
C. As a result of this Merger Agreement, Level 3 will acquire
direct ownership of TWTC and indirect control of the Franchisee; and
247
D. Section 28 of the Franchise requires that Level 3 and TWTC
receive the consent of the City for the indirect transfer of control of the
Franchisee to Level 3; and
E. Both Level 3 and TWTC have jointly requested that the City
Council consent to the indirect change of control; and
F. Level 3 has agreed to unconditionally accept the terms of the
Franchise following the indirect change of control; and
G. The consent of the City to the indirect change of control shall
not constitute a waiver or release of any rights the City may have under
the Franchise; and
H. The City Council has determined that the requested consent
should be granted, provided that Level 3 satisfies the requirements set
forth below in this ordinance.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT,
WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS:
ORDINANCE
SECTION 1, — Consent to Indirect Chance of Control. The City
hereby consents to the indirect change of control in accordance with the
terms of applicable law, subject to and contingent upon the following
conditions:
1.1 In all respects and without exception, Level 3 shall agree in writing
to abide by all terms of the Franchise following the indirect change of
control and acknowledges that the indirect change of control will not affect,
248
diminish, impair or supersede the binding nature of the Franchise and any
other valid ordinances, resolutions, and agreements applicable to the
operation of the System in the City and the Franchisee shall meet all
obligations under the Franchise. Level 3 shall agree in writing that subject
to the Franchise, it shall comply with the Kent Municipal Code, and all
related applicable federal and state laws, and lawful orders, contracts,
agreements, commitments, and regulatory actions.
1.2 The City's consent to the indirect change of control shall not be
construed to constitute a waiver or release of any rights the City may have
now or in the future under federal, state or local law, the Franchise, or any
separate written agreements with the Franchisee that relate to the
Franchise or the use of the City's rights-of-way. Level 3 shall acknowledge
in writing that the Franchisee remains responsible for any and all lawful
and applicable non-compliance issues, if any, that may have arisen prior to
and after the effective date of the Merger Agreement and any and all
lawful and applicable obligations under the Franchise that existed prior to
and after the effective date of the Merger Agreement.
1.3 Level 3 has represented that substantially all of the tangible and
intangible assets of the Franchisee acquired by Level 3 as a consequence
of the Merger Agreement with TWTC remain in the Franchisee.
1.4 Following the indirect change of control and receipt of written
acceptance of the Franchise from Level 3, the Franchise shall remain in full
effect through May 28, 2024.
SECTION 2, — Written Confirmation of Acceptance. Written
confirmation of acceptance shall be filed by Level 3 with the City Clerk,
with copies to the City Attorney, within sixty (60) days after the adoption
of this ordinance. Such written acceptance shall be accompanied by
249
construction and completion bonds, security funds, and evidence of
insurance all as may be required pursuant to the Franchise, if any such
construction and completion bonds, security funds or insurance change as
a result of this indirect change of control.
SECTION 3, — Severability. If any one or more section, subsection,
or sentence of this ordinance is held to be unconstitutional or invalid, that
decision shall not affect the validity of the remaining portion of this
ordinance and the same shall maintain its full force and effect.
SECTION 4, — 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 5, — 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
250
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
251
STATEMENT OF ACCEPTANCE
The City Council of the City of Kent, Washington, has acknowledged
the consummation of the merger of tw telecom inc. ("TWTC) and Level 3
Communications, Inc. ("Level 3") and has consented to the resulting
indirect change of control of tw telecom of washington LLC (the
"Franchisee") the holder of the telecommunications franchise (the
"Franchise") issued by the City to the Franchisee as Ordinance No. 4112
and the resulting indirect change in control pursuant to the conditions set
forth in Ordinance No. bearing the date of
("Ordinance").
NOW, THEREFORE, Level 3, hereby accepts said Ordinance and all
the terms and conditions thereof, and files this, its written acceptance,
and all written instrument(s) evidencing such indirect change of control of
the Franchisee.
Level 3 hereby agrees to abide by all terms of the Franchise and the
Ordinance following said indirect change of control and acknowledges that
the indirect change of control will not affect, diminish, impair or supersede
the binding nature of the Franchise and any other valid ordinances,
resolutions, and agreements applicable to the operation of the
telecommunications system in the City. Level 3 represents that
substantially all of the tangible and intangible assets of the Franchisee
acquired by Level 3 as a consequence of the merger with TWTC remain in
the Franchisee. Level 3 hereby agrees that subject to the Franchise, it will
comply with the Kent Municipal Code, and all related applicable federal
and state laws, lawful orders, contracts, agreements, commitments, and
regulatory actions.
Level 3 hereby agrees that it is responsible for any and all Franchise
requirements (including but not limited to payment of applicable utility
taxes and other amounts due under the Franchise, and indemnification of
the City as provided in the Franchise). Level 3 further agrees that it is
responsible for any and all non-compliance issues under the Franchise and
any and all Franchise related obligations.
IN TESTIMONY WHEREOF, Level 3, has caused this written
Statement of Acceptance to be executed in its name by its duly authorized
officer on this day of 2014.
252
LEVEL 3 COMMUNICATIONS, INC.
By:
Name Printed:
Title:
, 2014.
STATE OF WASHINGTON )
)ss.
COUNTY OF )
I certify that I know or have satisfactory evidence that is
the person who appeared before me, and said person acknowledged that
he signed this instrument, on oath stated that he was authorized to
execute the instrument and acknowledged it as the of
, to be the free and voluntary act of such party for
the uses and purposes mentioned in the instrument.
DATED:
Printed:
Notary Public in and for Washington,
My appointment expires:
Received by the City of Kent on 2014
By:
City Clerk
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