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HomeMy WebLinkAboutCity Council Meeting - Council Workshop - Minutes - 12/10/2013 KENT Kent City Council Workshop December 10, 2013 The meeting was called to order at 5:04 p.m. by Council President Dennis Higgins. Councilmembers present: Higgins, Boyce, Thomas, and Perry. Councilmember Albertson and Councilmember Ranniger were expected to attend. 2014 Legislative Agenda. Council President Higgins welcomed Michelle Wilmot, Communications Officer and Doug Levy, Outcomes by Levy. Wilmot introduced the legislative agenda and discussed maintenance of the state shared revenues. She noted that the amount of funding available from legislature is smaller than last year. However, she said from an economic development point of view the City should be ok. Council President Higgins and Levy clarified a statement from Wilmot and said 228th is a part of the funding for SR509/SR167. Levy also pointed out that the City has notified legislators that the funding shortage for 228th is $15 million and included in this legislative agenda for 2014, in the transportation package. Wilmot shared the City's top priority issues, key issues, and highlighted the support/oppose list from the agenda. She communicated on a pilot program for DUI arrests where expenditures get reimbursed to the counties, not cities and Council President Higgins clarified that the legislature is aware that this issue exists. Wilmot also noted that Police Chief Thomas is working on funding for a gangs database. She also reported on the in- house public works projects funding level and the existing $90,000 limit for Kent projects. Councilmember Thomas verified with Levy and Interim Chief Administrative Officer Tom Brubaker that the level the City wants in-house public works projects funded to is 10 percent of the City's total public works budget. Council President Higgins discussed the utility tax for counties item and said that generally, cities are open to it, but they don't want any double taxing occurring. He also questioned if the item of utility districts overlapping with unincorporated areas is an issue and Levy replied that it would be discussed in the upcoming session. Levy communicated that Congress is working on a marketplace fairness act and if it gets approved it will net new revenue for the state and most counties. However, it wouldn't produce any revenues for the City. He communicated that the Department of Revenue (DOR) will be providing data to the City concerning this by the end of the year. Levy projected that the revenue from this wouldn't be near the amount collected in streamlined sales taxes. He closed and noted that all of the transportation items are still up in the air, except for 228th. Council President Higgins discussed the possibility of a special session and Levy replied that there may be one the first week in January 2014. Levy thanked Councilmember Perry for her hard work and stated that it has been a pleasure working with her and Councilmember Albertson. 2013 — 2014 Biennial Budget. Robert Nachlinger, Finance Director presented the tax levy calculation and said the City is expecting a 1% increase in revenues from the levy. ..._ . ......_._.. Kent City Council Workshop Minutes November 19, 2013 Nachlinger highlighted the revisions to the 2014 budget expenditures which included additional police department staff, Wilson Playfield renovations, and an Orca Card subsidy. Councilmember Albertson arrived at 5:30 p.m. Brubaker specifically addressed the hiring of an administrative assistant for the Police Chief and a Corrections Officer addition which offsets some overtime in the department. He also discussed Wilson Playfields and noted that the City attempted to do a levy for it years ago, but the levy failed. Thus, the repairs to Wilson Playfields weren't done. He noted the repairs are to the turf and reviewed where the funds would come from. He added that the repairs would take place in June of 2014 and announced the timeline for turf replacement. Councilmember Boyce verified with Mr. Watling that a vendor would be selected after a competitive, open bid process. Councilmember Ranniger arrived at 5:34 p.m. Brubaker stated that the City will be offering an Orca Card program with the employees paying 50 percent of the cost for the cards. He also briefly discussed the strategic opportunities fund. Council President Higgins communicated about the $1.9 million surplus and that $500,000 will go towards repairing Wilson Playfields and the rest should go to debt. Brubaker communicated that the remaining funds will be put in the strategic opportunities fund and if it isn't utilized by the end of 2014 it would be used to pay down debt. Barbara Lopez, Financial Planning Manager confirmed that the staff can create a fiscal memorandum to clearly identify what happens to the funds. Councilmember Perry suggested a resolution be done communicating what would be done with those funds. Brubaker agreed. Council President Higgins verified that he wants that to be done. Brubaker communicated that there will be $1.2 million after the revised expenditures. He explained that the City will still have unstructured debt and structured debt to pay down. Councilmember Boyce asked for the revised budget policy to be presented at the January 7, 2013 Council meeting. Councilmember Perry discussed not changing the policy, but pointing out what the City does with the funds is what she preferred. 2 Kent City Council Workshop Minutes November 19, 2013 Brubaker clarified that the City is paying on the debt in order to not incur more interest. He said he felt there needs to be more clarification on this for future councils. Perry communicated that the policy refers to investments. Brubaker communicated that the policy needs to be clear that the Council has the right to use the funds to pay debt and not have it sit. Council President Higgins thanked Councilmember Perry for her contribution over the years on this item. He continued and stated that he felt the budget was good to go. Councilmember Boyce thanked the staff for the documents explaining the budget expenditure additions and thanked the Council for the police department additions. Council President Higgins and Brubaker thanked Nachlinger for his work on the budget. Council President Higgins announced that this is his last workshop as the council president. The meeting adjourned at 6:43 p.m. Ronald F,,,,Moore,.MMC City Clerk 3 2014 Mid-Biennium Adjustment Council Workshop December 10, 2013 Table of Contents Ordinance - Property Tax Levied Page 3 Ordinance - Budget Adjustment Page 9 Budget Adjustment Detail Page 19 a This page intentionally left blank Page 3 of 40 FINANCE DEPARTMENT Robert Nachlinger, Finance Director 440 Phone: 253-856-5264 11SKEN T Fax: 253-856-6255 W A S H I N G-O N Address: 220 Fourth Avenue S. Kent, WA. 98032-5895 Date: December 3, 2013 To: Operations Committee From: Robert Nachlinger Re: 2013-2014 Mid-Biennium Budget Adjustments Ordinance-Property Tax. Motion: Recommend adoption of the ordinance levying the property taxes for the second year of the 2013-2014 biennial budget. SUMMARY: This ordinance levies a property tax increase of 1% over the prior years. This tax is for the second year of the City's 2013-2014 biennial budget for the general fund, for the purpose of paying the general expenses of municipal government EXHIBIT: Ordinance BUDGET IMPACT: None 1 Council Workshop 12/10/2013 Page 4 of 40 This page intentionally left blank Council Workshop 12/10/2013 Page 5 of 40 ORDINANCE NO. AN ORDINANCE of the City Council of the City of Kent, Washington, levying 2013 property taxes for the second year of the 2013 - 2014 biennial budget for the City of Kent. RECITALS A. Pursuant to RCW 84.55.120 and after providing all appropriate th oun ' hel gs on November 5, 2013, and N em r 13 o on the ity of Kent's proposed mid-biennial difi i for 0 to ad ss the City's property tax levy to be imposed in 2013 for collection in 2014, and to review revenues and limit factors. B. In accordance with RCW 84.55.120, any increase in property tax revenue other than that resulting from the addition of new construction and improvements to property, annexations, and any increase in the value of state-assessed property and the refund fund levy, requires the adoption of a separate ordinance specifically authorizing the increase in terms of both dollars and percentage. C. Pursuant to RCW 84.52.010 and WAC 458-12-365, taxes shall be levied in specific dollar amounts. 1 Property Tax Levied (1%) 2013 - 2014 Biennial Budget Ordinance Council Workshop 12/10/2013 Page 6 of 40 NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: ORDINANCE SECTION 1. - Recitals Incorporated. The foregoing recitals are incorporated into this ordinance. SECTION 2. - Property Tax Levied. There is hereby levied against the assessed value of the property in the City of Kent, Washington, a tax for the second year of the City's 2013 - 2014 biennial budget in the following amount for the General Fund, for the purpose of paying the general expenses of municipal government: !FestTimed) e0 of RA etion Fund Dollar Amount General Fund $1.6334 $20 544 599 This property tax levy represents a 1% increase over last year as shown below. 2013 Regular Property Tax Levy $20,544,599 Less 2011 Regular Property Tax Levy (20,247,862) Less New Construction Levy (94,258) Less Annexation Levy Less Refund Levy (0) Plus Banked Capacity Property Tax Increase $ 202,479 % Change 1.0% 2 Property Tax Levied (1%) 2013 - 2014 Biennial Budget Ordinance Council Workshop 12/10/2013 Page 7 of 40 SECTION 3. - Limitation on Levv. The application of the General Fund levy shall be consistent with and shall not result in a tax revenue in excess of the limitation imposed by RCW sections 84.55.010 and 84.55.0101. SECTION 4. - Adjustments. City administration shall administer the Annual Budget and in doing so may authorize adjustments pursuant to RCW 35A.34, RCW. SECTION 5. - Severabilitv. If any one or more sections, subsections, or sentences of this ordinance are held to be unconstitutional or invalid, such decision shall not affect the validity of the remaining portion of this ordinance and the same shall remain in full force and effect. SECTION 6. - Corrections by City Clerk or Code Reviser. Upon approval of ity ey, t Cit e code reviser are authorized t mak n ess c r dolot' his rdinance, including the correction of leric e ors, of ther to I, state or federal laws, codes, rules, or regulations; or ordinance numbering and section/subsection numbering. SECTION 7. - Effective Date. This ordinance shall take effect and be in force January 1, 2014, which is more than five (5) days from and after its passage and publication, as provided by law. SUZETTE COOKE, MAYOR ATTEST: RONALD F. MOORE, CITY CLERK 3 Property Tax Levied (1%) 2013 - 2014 Biennia/Budget Ordinance Council Workshop 12/10/2013 Page 8 of 40 APPROVED AS TO FORM: ARTHUR "PAT" FITZPATRICK, ACTING CITY ATTORNEY PASSED: day of December, 2013. APPROVED: day of December, 2013. PUBLISHED: day of December, 2013. 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) DRAL TY CLERK FT P:\Civil\Ordinance\Taxlevied-2014.Docx 4 Property Tax Levied (1%) 2013 - 2014 Biennia/Budget Ordinance Council Workshop 12/10/2013 Page 9 of 40 FINANCE DEPARTMENT Robert Nachlinger, Finance Director Phone: 253-856-5264 KENT Fax: 253-856-6255 W A S H I N G 7 0 N Address: 220 Fourth Avenue S. Kent, WA. 98032-5895 Date: December 3, 2013 To: Operations Committee From: Robert Nachlinger Re: 2013-2014 Mid-Biennium Budget Adjustments Ordinance Motion: Recommend adoption of the ordinance enacting mid-biennial budget modification to the City of Kent's 2013-2014 biennium budget and forwarding the Budget to the City Council Meeting of December 10 with a recommendation for approval. SUMMARY: The City Council has reviewed the Proposed 2013 Operating Budget at the workshops of October 15 and November 19, 2013. In the November 19 workshop, City Council proposed several changes in the Proposed Budget. These changes were; the addition of a corrections officer and an administrative assistant 3 for the Police Department, the inclusion of the ORCA card program, and the transfer of $500,000 from the General Fund to Parks Capital for Wilson Playfields, and the shifting of the four frozen Police Officer positions from the Criminal Justice Fund to the General Fund. We have incorporated these changes in the proposed budget and are seeking the Operations Committee's approval forwarded to the City Council. BUDGET IMPACT: None 1 Council Workshop 12/10/2013 Page 10 of 40 This page intentionally left blank Council Workshop 12/10/2013 Page 11 of 40 ORDINANCE NO. AN ORDINANCE of the City Council of the city of Kent, Washington, relating to the mid- biennial review and modification of the 2013-2014 biennial budget as required by RCW 35A.34.130 and Ordinance No. 4067; adopting certain modifications to the 2013-2014 biennial budget; and establishing an effective date. RECITALS A. The City Council adopted Ordinance No. 4067 on December 11, 2012, a I bi W nning in 2013, as authorized b ha r R F34. din or mid-biennial review and modifica e ire y CW 30. B. As required by Section 3 of Ordinance No. 4067, the Mayor has submitted to the City Council a proposed mid-biennial budget modification. C. Following proper notice to the public, public hearings for the proposed mid-biennial budget modification was held before the City Council on November 5, 2013. D. The City Council has considered the proposed mid-biennial budget modifications and has considered all comments received from the public at the public hearings and all written comments with regard to the proposed mid-biennial budget modification. 1 2013-2014 Biennia/Budget Adoption Ordinance Council Workshop 12/10/2013 Page 12 of 40 E. The City Council desires to adopt the 2013-2014 mid-biennial budget modification. NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: ORDINANCE SECTION 1. - Mid-Biennial Budget Modification. The mid-biennial budget modification to the biennium budget of the city of Kent, Washington, for the years 2013-2014, incorporated and attached as Exhibit A and Exhibit B, are hereby adopted by this reference. SEC TI - tmen T s to the estimated appropriatio for c se at set fort on Exhibit A, attached and incorpor ed b t re e SECTION 3. - All existing job classifications and pay and salary ranges, together with the working conditions established by the Council for those positions, which are established by existing job descriptions, city policies, and labor agreements, shall apply to this budget. During the remainder of this biennium, city administration, through its Human Resources Department, may authorize increases and decreases in the number of employees in each classification and may amend job descriptions for each classification, so long as these modifications do not exceed the budgetary amounts established for each authorized city fund. However, no new classifications shall be created during this biennium without prior Council authorization. 2 2013-2014 Biennia/Budget Adoption Ordinance Council Workshop 12/10/2013 Page 13 of 40 SECTION 4, - All employees who are members of a bargaining unit shall receive such pay and benefits as provided in the applicable collective bargaining agreement. SECTION 5, - Transmittal. The Finance Director shall transmit a complete copy of the final adopted budget to the Division of Municipal Corporations in the Office of the State Auditor and to the Association of Washington Cities. SECTION 6. - Severability. If any one or more section, subsection, or sentence of this ordinance is held to be unconstitutional or invalid, such decision shall not affect the validity of the remaining portion of this ordinance and the same shall remain in full force and effect. SECTION 7. - Effective Date. This ordinance shall take effect and be in force J nua 1 201 w is ore than ive (5) days from and after the dat of pa e p o as provi d b y law. SUZETTE COOKE, MAYOR ATTEST: RONALD F. MOORE, CITY CLERK APPROVED AS TO FORM: ARTHUR "PAT" FITZPATRICK, ACTING CITY ATTORNEY 3 2013-2014 Biennial Budget Adoption Ordinance Council workshop 12/10/2013 Page 14 of 40 PASSED: day of , 2013. APPROVED: day of , 2013. PUBLISHED: day of , 2013. 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 DRAFT P:\Civil\Ordinance\Biennial Budget Adjustments.Docx 4 2013-2014 Biennia/Budget Adoption Ordinance Council Workshop 12/10/2013 Page 15 of 40 2014 Mid-Biennium Expenditure Adjustment Exhibit A 2014 Adopted 2014 Adjusted Expenditures Adjustments Expenditures General Fund, including Annexation 74,051,547 1,299,371 75,350,918 Street Operating Fund 9,625,185 (51,794) 9,573,391 LEOFF 1 Retiree Benefit Fund 1,184,337 - 1,184,337 Lodging Tax Fund 178,500 - 178,500 Youth Teen Fund 898,524 - 898,524 Capital Improvement Fund 10,599,674 (34,479) 10,565,195 Criminal Justice Fund 2,553,781 309,633 2,863,414 Community Development Block Grant 748,000 166,499 914,499 ShoWare Operating Fund 820,200 (300,000) 520,200 Non-Voted Debt Service Fund 10,053,059 (87,919) 9,965,140 Special Assessment Fund 2,502,519 - 2,502,519 Street Capital Projects Fund 4,700,000 - 4,700,000 Parks Capital Projects Fund 510,000 800,000 1,310,000 Technology Capital Projects Fund 1,247,808 - 1,247,808 Water Fund 18,236,351 20,807 18,257,158 Sewerage Fund 40,370,473 29,925 40,400,398 Golf Complex Fund 3,106,588 6,180 3,112,768 Fleet Services Fund 07,8 2,836 3,740,708 Central Services Fund 3,5 356,588 7,020,142 Facilities Fund ,3 (24,811) 5,067,496 Insurance Fund 6,21 7 (151,882) 16,062,826 DRTotal Gross Expenditure Budget 213,064,987 2,370,954 215,435,941 Council Workshop 12/10/2013 Page 16 of 40 2013-14 Biennial Budget 2014 Mid-Biennium Adjustment Exhibit B Inc (Dec) Beginning Ending in Fund Fund Fund Revenues Expenditures Balance Balance Balance GOVERNMENTALFUNDS GENERAL FUND Excluding Annexation 64,169,159 62,576,215 1,592,944 7,589,939 9,182,883 Annexation 11,551,948 11,475,332 76,616 878,590 955,206 Rev Adjust-per Workshop 8/2013 384,782 384,782 384,782 Refinements (475,777) 475,777 475,777 Economic& Community Dev 123,831 (123,831) (123,831) Human Resources 138,806 (138,806) (138,806) Information Technology 197,698 (197,698) (197,698) Parks, Recreation &Comm Svcs 597,385 (597,385) (597,385) Police 703,205 (703,205) (703,205) Public Works 14,223 (14,223) (14,223) 76,105,889 75,350,918 754,971 8,468,529 9,223,500 SPECIAL REVENUE FUNDS Street Operating 9,601,506 9,625,185 (23,679) 424,441 400,762 Refinements (51,794) 51,794 51,794 9,601,506 9,573,391 28,115 424,441 452,556 LEOFF 1 Retiree Benefits Fund 1,075,794 1,184,337 (108,543) 598,392 489,849 Lodging Tax Fund R 178 111,496 129,858 Youth/Teen Programs 898 24 537 85,988 90,525 Capital Improvement 99 8 792 (7,055,821) (6,970,029) Rev Adjust-per Workshop 8/2 3 76 374 769,374 Sale of Property - 2013 carry 3,50 ,000 Refinements (34,479) 34,479 34,479 14,954,840 10,565,195 4,389,645 (7,055,821) (6,166,176) Criminal Justice 2,563,979 2,553,781 10,198 1,226,564 1,236,762 Rev Adjust-per Workshop 8/2013 (75,940) (75,940) (75,940) Refinements 80,657 (80,657) (80,657) Information Technology 48 (48) (48) New Police Officers 228,928 (228,928) (228,928) 2,488,039 2,863,414 (375,375) 1,226,564 851,189 Community Block Grant 748,000 748,000 Refinements 166,499 166,499 914,499 914,499 Other Operating Projects 118,280 118,280 449,027 567,307 Refinements 1,793 1,793 1,793 120,073 120,073 449,027 569,100 ShoWare Operating Fund 1,100,000 520,200 579,800 (1,815,552) (1,235,752) DEBT SERVICE FUNDS Voted 2,284 2,284 LTGO Debt 10,053,059 10,053,059 Refinements (87,919) (87,919) 9,965,140 9,965,140 Special Assessment 3,484,056 2,502,519 981,537 1,845,844 2,827,381 CAPITAL PROJECTS FUNDS Street Projects 4,700,000 4,700,000 Council Workshop 12/10/2013 Page 17 of 40 2013-14 Biennial Budget 2014 Mid-Biennium Adjustment Exhibit B Inc (Dec) Beginning Ending in Fund Fund Fund Revenues Expenditures Balance Balance Balance Parks Projects 810,000 810,000 Wilson Playfields 500,000 500,000 1,310,000 1,310,000 Technology Projects 1,247,808 1,247,808 PROPRIETARY FUNDS ENTERPRISE FUNDS Water 18,636,186 18,236,351 399,835 1,103,594 1,503,429 Refinements (45,108) 45,108 45,108 Information Technology 37,470 (37,470) (37,470) Public Works 28,445 (28,445) (28,445) 18,636,186 18,257,158 379,028 1,103,594 1,482,622 Sewerage 43,824,145 40,370,473 3,453,672 4,442,897 7,896,569 Refinements (34,902) 34,902 34,902 Information Technology 36,382 (36,382) (36,382) Public Works 28,445 (28,445) (28,445) 43,824,145 40,400,398 3,423,747 4,442,897 7,866,644 Golf Complex 4 A06 (2,486,259) (2,470,613) Refinements 3 37 ( 337) (3,337) Information Technology 2 843 2,843 ,12 34 12 68 466 (2,486,259) (2,476,793) INTERNAL SERVICE FUNDS Fleet Services 4,392,240 3,707,872 684,368 1,393,225 2,077,593 Refinements 4,456 (4,456) (4,456) Information Technology 15,830 (15,830) (15,830) Public Works 12,550 (12,550) (12,550) 4,392,240 3,740,708 651,532 1,393,225 2,044,757 Central Services 6,735,556 6,663,554 72,002 749,840 821,842 Refinements 294,450 42,138 252,312 252,312 Information Technology 314,450 (314,450) (314,450) 7,030,006 7,020,142 9,864 749,840 759,704 Facilities Fund 5,065,110 5,092,307 (27,197) 813,942 786,745 Refinements (28,990) 28,990 28,990 Information Technology 4,179 (4,179) (4,179) 5,065,110 5,067,496 (2,386) 813,942 811,556 Insurance 16,906,345 16,214,708 691,637 11,436,211 12,127,848 Refinements (2,029,238) (151,882) (1,877,356) (1,877,356) 14,877,107 16,062,826 (1,185,719) 11,436,211 10,250,492 TOTAL GROSS BUDGET 225,114,595 215,435,941 9,678,654 21,794,642 27,973,296 Less: Internal Service Funds 29,033,631 29,033,631 Transfers 21,854,145 21,854,145 TOTAL NET BUDGET 174,226,819 164,548,165 9,678,654 21,794,642 27,973,296 Council Workshop 12/10/2013 Page 18 of 40 This page intentionally left blank Council Workshop 12/10/2013 Page 19 of 40 2014 Mid-Biennium Expenditure Adjustment Adopted vs. Adjusted Budget by Fund 2014 Adopted 2014 Adjusted Expenditures Expenditures Variance % Change Page # Unchanged Funds LEOFF 1 Retiree Benefit Fund 1,184,337 1,184,337 - 0.0% Lodging Tax 178,500 178,500 - 0.0% Youth Teen 898,524 898,524 - 0.0% ShoWare Operating Fund * 820,200 520,200 (300,000) -36.6% Special Assessment 2,502,519 2,502,519 - 0.0% Street Capital Projects 4,700,000 4,700,000 - 0.0% Technology Capital Projects 1,247,808 1,247,808 - 0.0% Central Services - Central Stores 518,406 518,406 - 0.0% Refinements Only (see page 23 for details) Street Operating 9,625,185 9,573,391 (51,794) -0.5% 3 Capital Improvement 10,599,674 10,565,195 (34,479) -0.3% 4-5 Community Block Grant 748,000 914,499 166,499 22.3% 6 Debt Service Funds 10,053,059 9,965,140 (87,919) -0.9% 7 Golf Complex 3,106,588 3,112,768 6,180 0.2% 8 Fleet Services 3,707,872 3,740,708 32,836 0.9% 9 Facilities Fund 5,092,307 5,067,496 (24,811) -0.5% 10 Insurance Funds 16,214,708 16,062,826 (151,882) -0.9% 11-15 Utility Funds Water Operating 18,236,351 18,257,158 20,807 0.1% 16 Sewerage Operating 40,370,473 40,400,398 29,925 0.1% 17 Other Funds Criminal Justice 2,553,781 2,863,414 309,633 12.1% 18 Central Services - Info Tech 6,145,148 6,501,736 356,588 5.8% 19 Parks Capital Projects * 510,000 1,310,000 800,000 156.9% 20 General Fund, including Annexation 74,051,547 75,350,918 1,299,371 1.8% 21-22 Total Gross Expenditure Budget 213,064,987 215,435,941 2,370,954 1.1% See page 23 for a detailed list of the 2014 Expenditure Adjustments. * ShoWare Lifecycle project re-classified from ShoWare Operating Fund to Parks Capital Projects Fund, due to new reporting standards from the Governmental Accounting Standards Board (GASB). Council Workshop 12/10/2013 Page 20 of 40 Street Operating Fund Fund Summary 2012 2013 2014 2014 Actual Adj Budget Adopted Adjustments BEGINNING FUND BALANCE 355,417 275,044 237,517 424,441 Revenues Fuel Tax - Unrestricted 1,865,667 1,886,725 1,905,592 B & O Tax 4,700,000 4,700,000 Water 162,924 167,414 172,436 Sewer 223,450 231,245 238,182 Drainage 165,087 173,236 178,433 Electric 1,088,861 1,119,842 1,131,040 Gas 350,459 393,959 397,899 Garbage 156,016 205,866 207,925 Telephone 710,882 669,929 669,929 Miscellaneous Revenue (47,995) 70 70 Total Revenues 4,675,351 9,548,286 9,601,506 9,601,506 Expenditures and Transfers Debt Service PW Trust Fund Loan 7971200 827,069 789,798 LTGO Bonds 2000 28,775 LTGO Bonds 2002 553,692 GO Refund (96) 2004 136,393 139,507 151,089 GO Refund 2005 (93,95,00,96TF) 37,789 114,714 112,485 LTGO Bonds 2008 487,066 466,921 472,025 LTGO Bonds 2009 207,213 207,107 207,637 GO Refund 2012 (2000/2002) 253,557 600,023 800,283 Total Debt Service 2,501,685 2,355,341 2,533,317 2,533,317 Operating Costs Street Utility Operations 1,805,094 1,674,419 1,697,543 Street Tree Maintenance Program 196,017 267,968 274,145 Engineering Services Allocation 264,546 265,180 265,180 Total Operating Expenditures 2,265,657 2,207,567 2,236,868 2,236,868 Projects Street Overlays and Materials 4,550,000 4,700,000 Street Light Repair 150,000 Metro Transit Services 155,000 155,000 155,000 Closed and Other Projects (166,618) Total Projects (11,618) 4,855,000 4,855,000 4,855,000 2014 Proposed Adjustments Refinements - Debt Service (53,440) Refinements - Salaries & Benefits 1,646 Total Expenditures & Transfers 4,755,724 9,417,908 9,625,185 9,573,391 Net Revenues less Expenditures (80,373) 130,378 (23,679) 28,115 ENDING FUND BALANCE 275,045 405,422 213,838 452,556 Council Workshop 12/10/2013 Page 21 of 40 Capital Improvement Fund Fund Summary 2012 2013 2014 2014 Actuals Adj Budget Adopted Adjustments BEGINNING FUND BALANCE (12,052,614) (11,082,376) (6,677,326) (7,055,821) Revenues Sales Tax 4,608,055 4,340,469 4,405,576 Utility Tax 1,171,672 1,218,674 Real Estate Excise Tax 1,644,785 1,142,799 1,398,819 Real Estate Excise Tax - 2nd Qtr % 1,644,785 1,142,799 1,398,819 Real Estate Excise Tax - State 258,392 Miscellaneous Revenues 2,135 3,939 3,978 Transfer In - General Fund ** 2,201,772 2,193,787 2,259,600 Transfer In - Facilities 260,000 Sale of Property 198,526 6,000,000 Subtotal - Adopted Budget 10,818,451 15,995,465 10,685,466 10,685,466 Adjustments (approved at 8/20 Council Workshop) 769,374 Sale of Property (3,500,000) 3,500,000 Total Revenues 10,818,451 12,495,465 10,685,466 14,954,840 Expenditures and Transfers Debt Service Non-Voted Debt Service 6,820 1,171,672 1,218,674 LTGO Bonds 2000 76,575 Valley Communications 170,910 240,880 229,280 LTGO Bonds 2002 434,733 LTGO / Taxable Bonds 2003 667,274 666,340 186,491 GO Refund (96) 2004 1,447,831 1,480,875 1,603,821 GO Refund 2005 (93,95,00,96TF) 63,112 191,579 187,857 LTGO Bonds 2006 770,000 758,000 1,246,000 LTGO Bonds 2008 1,412,334 1,306,679 1,324,575 GO Refund 2009 (Part 1999) 721,641 721,268 723,120 GO Refund 2012 (2000/2002) 350,111 747,257 679,856 ShoWare Debt Service 2,764,025 2,500,000 2,400,000 Water Fund Loan Payoff 366,660 Subtotal Debt Service 9,252,026 9,784,550 9,799,674 9,799,674 Facilities Projects 260,000 Technology Projects 120,000 Parks Projects Adopt-a-Park Program 23,602 Eagle Scout Projects 23,159 ShoWare Lifecycle 300,000 300,000 300,000 Park Lifecycle Program 400,000 178,991 500,000 Urban Forestry Plan 15,000 24,248 Closed and Other REET Projects (738) Subtotal Parks Projects 714,262 550,000 800,000 800,000 Closed & Other Projects (498,076) (30,197) Council Workshop 12/10/2013 Page 22 of 40 Capital Improvement Fund Fund Summary 2012 2013 2014 2014 Actuals Adj Budget Adopted Adjustments 2014 Proposed Adjustments Refinements - Debt Service (34,479) Total Expenditures & Transfers 9,848,212 10,304,353 10,599,674 10,565,195 Net Revenues less Expenditures 970,239 2,191,112 85,792 4,389,645 Capital Reserves 250,000 500,000 500,000 Unreserved (9,141,264) (7,091,534) (3,166,176) ENDING FUND BALANCE (11,082,375) (8,891,264) (6,591,534) (2,666,176) ** Per Ordinance #4020 passed on 12/13/2011, the equivalent of 4% utility tax on the City's internal utilities is to be transferred to the Capital Improvement Fund. These monies, as they become available, are tc apply equally to information technology and street capital needs. Because the CIP fund is still running a deficit, these monies are not available for information technology and street capital needs. Council Workshop 12/10/2013 Page 23 of 40 Community Block Grant Fund Fund Summary 2012 2013 2014 2014 Actual Adj Budget Adopted Adjustments Revenues CDBG Block Grant - HUD 892,713 691,888 748,000 Subtotal - Adopted Budget 892,713 691,888 748,000 2014 Proposed Adjustments Refinements - per draft funding allocation 166,499 Total Revenues 892,713 691,888 748,000 914,499 Expenditures Salaries 350,645 329,421 332,195 Benefits 158,387 162,975 166,471 Supplies 61,163 30,994 33,193 Services 322,517 168,073 216,141 Subtotal - Adopted Budget 892,713 691,463 748,000 2014 Proposed Adjustments Refinements - per draft funding allocation 166,499 Total Expenditures 892,713 691,463 748,000 914,499 Council Workshop 12/10/2013 Page 24 of 40 Non-Voted Debt Service Fund Fund Summary 2012 2013 2014 2014 Actuals Adj Budget Adopted Adjustments Beginning Fund Balance (14,000) Revenues & Transfers In Non-Voted Debt Service 804,020 1,998,741 2,008,472 LTGO Bonds 2000 105,350 Valley Communications 170,910 240,880 229,280 LTGO Bonds 2002 988,425 LTGO / Taxable Bonds 2003 667,274 666,340 186,491 GO Refund (96) 2004 1,584,224 1,620,382 1,754,910 GO Refund 2005 (93, 95, 00, 96TF) 100,901 306,293 300,342 LTGO Bond 2006 770,000 758,000 1,246,000 LTGO Bonds 2008 1,899,400 1,773,600 1,796,600 GO Refund 2009 (Park 1999) 1,048,675 1,050,125 1,050,825 GO Refund 2012 (2000/2002) 603,669 1,347,280 1,480,139 Subtotal - Adopted Budget 8,728,847 9,761,641 10,053,059 10,053,059 2014 Proposed Adjustment Refinement - Debt Service (87,919) Total Revenues & Transfers In 8,728,847 9,761,641 10,053,059 9,965,140 Expenditures Principal 5,747,813 5,713,775 6,009,687 Interest 2,981,033 4,047,866 4,043,372 Subtotal - Adopted Budget 8,728,847 9,761,641 10,053,059 10,053,059 2014 Proposed Adjustment Refinement - Debt Service (87,919) Total Expenditures 8,728,847 9,761,641 10,053,059 9,965,140 Council Workshop 12/10/2013 Page 25 of 40 Golf Operating Fund Fund Summary 2012 2013 2014 2014 Actual Adj Budget Adopted Adjustments BEGINNING FUND BALANCE (2,174,297) (2,395,200) (2,280,581) (2,486,259) Revenues Charges for Services 1,823,239 2,201,000 2,218,000 Rentals 169,463 218,000 218,000 Leases 71,779 81,350 60,000 Sales 509,787 563,994 618,344 Miscellaneous Revenue 115,622 7,890 7,890 Total Revenues 2,689,890 3,072,234 3,122,234 3,122,234 Expenditures 18 Hole Course 1,694,756 1,724,636 1,754,017 Par 3 Course 302,746 294,944 299,546 Driving Range 471,474 479,598 488,012 Merchandising 441,817 554,930 565,013 Transfers Out 2,946 Subtotal - Adopted Budget 2,910,793 3,057,054 3,106,588 3,106,588 2014 Proposed Adjustments Refinements - Salaries & Benefits 3,337 Information Technology Costs 2,843 Total Expenditures 2,910,793 3,057,054 3,106,588 3,112,768 Net Revenues less Expenditures (220,903) 15,180 15,646 9,466 ENDING FUND BALANCE (2,395,200) (2,380,020) (2,264,935) (2,476,793) Council Workshop 1211012013 Page 26 of 40 Fleet Services Fund Fund Summary 2012 2013 2014 2014 Actual Adj Budget Adopted Adjustments BEGINNING FUND BALANCE 2,628,235 1,866,304 1,237,151 1,393,225 Revenues Fleet Operations 2,961,063 3,187,651 3,335,555 Fleet Replacement 374,875 792,850 1,042,850 Sale of Property 29,335 Interest Income 3,335 13,835 13,835 Total Revenues 3,368,608 3,994,336 4,392,240 4,392,240 Expenditures Salaries & Benefits 847,779 827,334 835,845 Supplies 1,596,595 1,583,964 1,615,815 Services 786,363 739,124 756,212 Capital Outlay 820,905 1,364,440 500,000 Transfers Out 78,898 134 Subtotal - Adopted Budget 4,130,540 4,514,996 3,707,872 3,707,872 2014 Proposed Adjustments Refinements - Salaries & Benefits 4,456 Information Technology Costs 15,830 Public Works - Admin Assistant 12,550 Total Expenditures 4,130,540 4,514,996 3,707,872 3,740,708 Net Revenues less Expenditures (761,931) (520,660) 684,368 651,532 ENDING FUND BALANCE 1,866,304 1,345,644 1,921,519 2,044,757 Council Workshop 12/10/2013 Page 27 of 40 Facilities Fund Fund Summary 2012 2013 2014 2014 Actual Adj Budget Adopted Adjustments BEGINNING FUND BALANCE 305,273 866,612 498,933 813,942 Revenues Rental Fees - Internal 4,240,371 3,997,582 4,178,609 Intergovernmental - RFA 843,316 843,316 843,316 Leases 26,918 26,916 26,916 Miscellaneous Revenue 20,683 16,269 16,269 Total Revenues 5,131,288 4,884,083 5,065,110 5,065,110 Expenditures Salaries & Benefits 2,082,742 2,165,481 2,209,721 Supplies 271,314 351,202 360,176 Services and Charges 1,802,990 1,873,365 1,920,696 Capital Outlay 40,500 Principal and Interest 152,903 109,115 31,714 Transfer Out-Life Cycle Projects 260,000 500,000 570,000 Subtotal - Adopted Budget 4,569,949 5,039,663 5,092,307 5,092,307 2014 Proposed Adjustments Refinements - Salaries & Benefits (28,990) Information Technology Costs 4,179 Total Expenditures 4,569,949 5,039,663 5,092,307 5,067,496 Net Revenues less Expenditures 561,339 (155,580) (27,197) (2,386) ENDING FUND BALANCE 866,612 711,032 471,736 811,556 Council Workshop 12/10/2013 Page 28 of 40 Insurance Fund Unemployment Fund Summary 2012 2013 2014 2014 Actual Adj Budget Adopted Adjustments BEGINNING FUND BALANCE 201,790 280,233 188,738 420,207 Revenues Contributions 389,106 402,324 402,324 Interest Income 354 250 250 Total Revenues 389,460 402,574 402,574 402,574 Expenditures Salaries and Benefits 16,592 23,951 24,262 Supplies 4,177 4,260 Services and Charges 2,796 5,087 5,189 Claims Paid 291,629 400,000 370,000 Subtotal - Adopted Budget 311,017 433,215 403,711 403,711 2014 Proposed Adjustments Refinements - Salaries & Benefits 343 Total Expenditures 311,017 433,215 403,711 404,054 Net Revenues less Expenditures 78,443 (30,641) (1,137) (1,480) ENDING FUND BALANCE 280,233 249,592 187,601 418,727 Council Workshop 12/10/2013 Page 29 of 40 Insurance Fund Workers Compensation Fund Summary 2012 2013 2014 2014 Actual Adj Budget Adopted Adjustments BEGINNING FUND BLANCE (509,195) 693,747 160,609 1,070,540 Revenues Contributions 1,602,991 1,656,075 1,656,075 Interest Income 3,775 3,000 3,000 Total Revenues 1,606,766 1,659,075 1,659,075 1,659,075 Expenditures Salaries and Benefits 66,368 106,022 107,262 Judgements and Damages 742,840 1,000,000 950,000 Ultimate Loss Adjustment (676,087) Liability Insurance 43,329 78,234 79,799 Intergovernmental Services 138,790 204,000 204,000 Adminisrative Costs 64,362 53,777 54,853 Other Expenses 4,427 16,660 16,962 Safety Program 19,795 90,262 92,066 Subtotal - Adopted Budget 403,824 1,548,955 1,504,942 1,504,942 2014 Proposed Adjustments Refinements - Salaries & Benefits 1,374 Total Expenditures 403,824 1,548,955 1,504,942 1,506,316 Net Revenues less Expenditures 1,202,942 110,120 154,133 152,759 ENDING FUND BALANCE 693,747 803,867 314,742 1,223,299 Council Workshop 12/10/2013 Page 30 of 40 Insurance Fund Health and Employee Wellness Fund Fund Summary 2012 2013 2014 2014 Actual Adj Budget Adopted Adjustments BEGINNING FUND BALANCE 4,634,833 5,963,620 6,062,526 6,856,399 Revenues Contributions Blue Cross 9,163,751 9,606,586 10,086,916 Group Health 392,117 424,534 445,761 Employee Share Blue Cross 907,667 1,043,069 1,095,222 Group Health 50,938 55,476 58,250 RFA Contributions 3,687,875 COBRA 156,845 86,282 90,596 Interest Income 10,854 10,500 11,025 Miscellaneous Income 186,012 137,568 144,446 Subtotal - Adopted Budget 14,556,059 11,364,015 11,932,216 11,932,216 2014 Proposed Adjustments Refinements - remove 5% increase (529,038) Refinements - 10% premium reduction (1,149 156) Total Revenues 14,556,059 11,364,015 11,932,216 10,254,022 Expenditures Salaries and Benefits 329,982 350,704 356,411 Blue Cross Claims 10,418,590 8,045,679 8,881,459 Blue Cross Administration Fees 565,520 397,404 417,274 Blue Cross Audit Fees 59,332 60,519 Delta Dental Claims 1,027,473 811,325 860,816 Delta Dental Administration Fees 62,369 46,015 48,316 Vision Service Plan Claims 117,180 95,021 95,021 Vision Service Plan Admin Fees 26,325 14,293 15,008 Stop Loss Fees 469,190 415,113 477,380 Stop Loss Reimbursements (193,310) (349,793) (349,793) Group Health Premiums 443,055 531,269 610,959 IBNR Adjustment (110,300) (127,800) 61,700 Wellness 16,012 88,314 89,482 Transfer Out 49 Other Professional Services 55,188 53,289 54,345 Subtotal - Adopted Budget 13,227,272 10,430,214 11,678,897 11,678,897 2014 Proposed Adjustments Refinements - Salaries & Benefits 4,684 Total Expenditures 13,227,272 10,430,214 11,678,897 11,683,581 Net Revenues less Expenditures 1,328,787 933,801 253,319 (1,429,559) ENDING FUND BALANCE 5,963,620 6,897,421 6,315,845 5,426,840 Council Workshop 12/10/2013 Page 31 of 40 Insurance Fund Liability Insurance Fund Summary 2012 2013 2014 2014 Actual Adj Budget Adopted Adjustments BEGINNING FUND BALANCE 831,667 2,187,087 1,595,118 2,928,533 Revenues Contributions 2,340,300 2,340,300 2,340,300 Interest Income 6,164 4,000 4,000 Subtotal - Adopted Budget 2,346,464 2,344,300 2,344,300 2,344,300 2014 Proposed Adjustments Refinements - reduce rates by 15% (351,044) Total Revenues 2,346,464 2,344,300 2,344,300 1,993,256 Expenditures Claims and Judgements 122,990 1,000,000 1,000,000 Insurance Premiums 664,509 719,750 755,737 Other Expenses 203,545 296,523 301,781 Subtotal - Adopted Budget 991,044 2,016,273 2,057,518 2,057,518 2014 Proposed Adjustments Refinements - Claims Costs (160,000) Refinements - Salaries & Benefits 1,374 Total Expenditures 991,044 2,016,273 2,057,518 1,898,892 Net Revenues less Expenditures 1,355,420 328,027 286,782 94,364 ENDING FUND BALANCE 2,187,087 2,515,114 1,881,900 3,022,897 Council Workshop 12/10/2013 Page 32 of 40 Insurance Fund Property Insurance Fund Summary 2012 2013 2014 2014 Actual Adj Budget Adopted Adjustments BEGINNING FUND BALANCE 104,731 141,317 146,843 160,532 Revenues Contributions 453,593 562,455 568,080 Interest Income 114 100 100 Total Revenues 453,707 562,555 568,180 568,180 Expenditures Brokerage Fees Insurance Premiums 387,734 510,000 520,200 Property Claims / Deductibles 12,796 24,684 25,178 Other Costs 16,592 23,951 24,262 Subtotal - Adopted Budget 417,122 558,635 569,640 569,640 2014 Proposed Adjustments Refinements - Salaries & Benefits 343 Total Expenditures 417,122 558,635 569,640 569,983 Net Revenues less Expenditures 36,585 3,920 (1,460) (1,803) ENDING FUND BALANCE 141,317 145,237 145,383 158,729 Council Workshop 12/10/2013 Page 33 of 40 Water Operating Fund Fund Summary 2012 2013 2014 2014 Actual Adj Budget Adopted Adjustments BEGINNING FUND BALANCE (242,692) 1,583,484 1,103,594 1,103,594 Revenues Charges for Services 16,249,512 16,732,904 17,223,626 System Dev/Connection Charges 1,266,547 1,268,447 1,268,447 Other Revenue 713,106 144,113 144,113 Total Revenues/Other Sources 18,229,165 18,145,464 18,636,186 18,636,186 Expenditures (Transfers) Salaries and Benefits 3,105,497 3,006,032 3,046,570 Supplies 541,390 697,179 711,101 Services 7,035,164 7,697,979 7,878,544 Transfer Out - Projects 3,151,301 2,700,000 3,000,000 Transfer Out - Debt Service 46,969 48,936 47,064 Transfer Out - Central Stores 5,012 Capital Outlay 69,000 Debt Service - Principal 1,667,974 2,348,315 2,375,131 Debt Service - Interest 1,812,601 1,376,262 1,333,273 Cost Allocation (737,533) (154,236) (155,332) Subtotal - Adopted Budget 16,623,362 17,794,479 18,236,351 18,236,351 2014 Proposed Adjustments Refinements - Salaries & Benefits (45,108) Information Technology Costs 37,470 Public Works - Admin Assistant 28,445 Total Expenditures 16,623,362 17,794,479 18,236,351 18,257,158 Net Revenues less Expenditures 1,605,802 350,985 399,835 379,028 Ending Balance 1,363,111 1,934,469 1,503,429 1,482,622 Council Workshop 12/10/2013 Page 34 of 40 Sewerage Operating Fund Fund Summary 2012 2013 2014 2014 Actual Adj Budget Adopted Adjustments BEGINNING FUND BALANCE 8,270,589 7,704,819 4,442,897 4,442,897 Revenues Intergovernmental Revenue 161,900 Licenses and Permts 61,423 50,000 50,000 Charges for Services 38,732,590 41,936,143 43,105,212 System Dev/Connection Charges 753,142 616,950 616,950 Other Revenue 31,412 51,983 51,983 Total Revenues/Other Sources 39,740,467 42,655,076 43,824,145 43,824,145 Expenditures (Transfers) Salaries and Benefits 4,569,685 3,859,534 3,905,127 Supplies 315,418 423,096 431,498 Services & Charges 25,668,245 27,967,203 28,217,489 Capital Outlay 186,500 Transfer Out - Projects 8,439,543 10,491,643 6,522,146 Transfer Out - Debt Service 72,852 72,814 73,004 Transfer Out - Central Stores 4,817 Debt Service - Principal 1,445,713 1,514,591 1,108,167 Debt Service - Interest 802,578 811,210 753,033 Cost Allocation (553,245) (639,991) (639,991) Subtotal - Adopted Budget 40,760,789 44,691,417 40,370,473 40,370,473 2014 Proposed Adjustments Refinements - Salaries & Benefits (34,902) Information Technology Costs 36,382 Public Works - Admin Assistant 28,445 Total Expenditures 40,760,789 44,691,417 40,370,473 40,400,398 Net Revenues less Expenditures (1,020,322) (2,036,341) 3,453,672 3,423,747 ENDING FUND BALANCE 7,250,267 5,668,478 7,896,569 7,866,644 Council Workshop 12/10/2013 Page 35 of 40 Criminal Justice Fund Fund Summary 2012 2013 2014 2014 Actual Adj Budget Adopted Adjustments BEGINNING FUND BALANCE 867,522 1,145,679 1,062,008 1,226,564 Revenues Sales Tax - Local Option 1,924,193 1,814,268 1,841,482 MVET - Basic Crime 100,113 92,899 93,829 MVET - High Crime 46,314 191,199 193,110 MVET - Special Programs 78,549 74,406 75,150 Intergovernmental 197,935 198,239 198,239 Seized Assets 12,708 53,386 53,386 Miscellaneous Revenues 5,073 3,783 3,783 Transfers In - General Fund 121,500 121,500 105,000 Subtotal - Adopted Budget 2,486,384 2,549,680 2,563,979 2,563,979 2014 Proposed Adjustments Adjustments (approved at 8/20 Council Workshop) (75,940) Total Revenues 2,486,384 2,549,680 2,563,979 2,488,039 Expenditures Law Salaries & Benefits 548,523 554,171 561,938 Supplies 13,963 30,554 30,922 Services & Charges 9,129 22,349 22,754 Domestic Violence Salaries & Benefits 160,674 138,291 140,497 Services & Charges 7,511 8,198 8,361 KYFS - Youth Violence Prevention Services & Charges 25,000 25,000 25,000 Police Salaries & Benefits 974,852 1,151,809 1,145,683 Supplies 36,860 69,064 71,828 Services & Charges 34,285 123,132 130,396 Police Special Programs & Grants Salaries & Benefits 254,490 238,719 238,692 Supplies 24,663 40,643 41,456 Services & Charges 56,512 133,581 136,254 Vehicles and Equipment 45,264 Subtotal -Adopted Budget 2,191,727 2,535,511 2,553,781 2,553,781 Proposed Adjustments Refinements - Salaries & Benefits 80,657 Information Technology 48 New Police Officers 228,928 Total Expenditures 2,191,727 2,535,511 2,553,781 2,863,414 Net Revenues less Expenditures 294,656 14,169 10,198 (375,375) ENDING FUND BALANCE 1,162,178 1,159,848 1,072,206 851,189 Council Workshop 12/10/2013 Page 36 of 40 Central Services Fund Information Technology Fund Summary 2012 2013 2014 2014 Actual Adj Budget Adopted Adjustments BEGINNING FUND BALANCE 399,972 414,500 458,698 789,754 Revenues Utility Tax 1,040,000 1,045,200 Charges for Services: Internal Fees 4,533,585 4,212,504 4,324,362 Intergovernmental - RFA 471,972 444,012 452,893 Technology Fees 413,035 374,800 389,308 Subtotal - Adopted Budget 5,418,592 6,071,316 6,211,763 6,211,763 2014 Proposed Adjustments Charges for Services - IT Costs 294,450 Total Revenues 6,211,763 6,506,213 Expenditures Systems & Tech Svcs Salaries and Benefits 2,138,636 1,887,305 2,003,262 Supplies 176,164 41,438 43,349 Services and Charges 1,169,621 1,196,198 1,259,113 Telecommunications Salaries and Benefits 147,407 147,009 149,498 Supplies 2,155 14,774 15,058 Services and Charges 296,732 406,661 415,337 Multimedia Salaries and Benefits 561,058 663,316 583,105 Supplies 55,733 77,012 77,282 Services and Charges 289,156 368,605 351,336 Transfers Out HW/SW Capital Projects 850,000 858,500 Long Term Lifecycle Replacement 411,764 374,800 389,308 Subtotal-Adopted Budget 5,248,426 6,027,118 6,145,148 6,145,148 Proposed Adjustments Refinements 42,138 Information Technology Costs 314,450 Total Expenditures 6,145,148 6,501,736 Net Revenues less Expenditures 170,166 44,198 66,615 41477 ENDING FUND BALANCE 570,138 458,698 525,313 794,231 Council Workshop 12/10/2013 Page 37 of 40 Park Capital Projects Fund Fund Summary 2012 2013 2014 2014 Budget Budget Adopted Adjustments Financial Sources Transfers in from: Capital Improvement Fund 275,000 250,000 500,000 General Fund 250,000 Fuel Tax - Paths & Trails 10,000 10,000 10,000 Subtotal - Adopted Budget 285,000 510,000 510,000 510,000 2014 Proposed Adjustments Transfer In - General Fund 500,000 Total Financial Sources 285,000 510,000 510,000 1,010,000 Expenditures Lifecycle Parks System 260,000 500,000 500,000 Paths and Trails 10,000 10,000 10,000 Urban Forestry 15,000 Subtotal - Adopted Budget 285,000 510,000 510,000 510,000 2014 Proposed Adjustments Wilson Playfields 500,000 Total Expenditures 285,000 510,000 510,000 1,010,000 Council Workshop 12/10/2013 Page 38 of 40 GENERAL FUND includes Annexation 2013 Estimated Actual as of September 30,2013 2012 2013 2013 2014 2014 Actual Adj Budget Est Actual Adopted Adjustments Beginning Fund Balance 643,515 4,129,976 4,129,976 4,387,081 8,468,529 Revenues Taxes: Property Tax 19,811,488 20,176,059 20,215,937 20,527,820 Sales Tax 20,120,481 19,902,489 20,234,505 20,118,628 Utility Tax 17,478,468 18,807,401 18,840,663 19,071,967 Other Tax 1,116,791 1,456,619 1,353,101 1,480,024 Licenses and Permits 3,036,340 3,365,746 3,748,020 3,481,558 Intergovernmental Revenue 2,609,331 2,007,357 2,157,563 2,446,476 Charges for Services 4,248,388 4,779,967 5,029,069 4,788,874 Fines and Forfeitures 1,499,054 1,537,250 1,411,197 1,552,429 Miscellaneous Revenue 1,377,519 1,249,884 1,408,887 1,246,807 Transfers In 935,202 1,119,139 1,119,139 1,006,524 Subtotal - Adopted Budget 72,233,062 74,401,911 75,518,081 75,721,107 75,721,107 Adjustments (approved at 8/20 Council Workshop): 384,782 Total Revenues 72,233,062 74,401,911 75,518,081 75,721,107 76,105,889 Expenditures Salaries & Benefits 47,115,556 48,236,742 47,913,857 48,950,156 Supplies 2,081,119 3,354,551 2,489,918 3,274,606 Services & Charges 26,210,355 28,024,576 26,819,534 28,836,183 Capital Outlay 120,963 Cost Allocation (10,376,660) (10,614,161) (10,047,818) (10,642,278) Transfers Out 3,595,268 3,874,291 3,874,291 3,632,880 Subtotal - Adopted Budget 68,746,601 72,875,999 71,049,782 74,051,547 74,051,547 Proposed Adjustments: Refinements - see page 23 for details (475,777) Dept Changes - see page 23 for details 1,775,148 Total Expenditures 68,746,601 72,875,999 71,049,782 74,051,547 75,350,918 Net Revenues less Expenditures 3,486,461 1,525,912 4,468,299 1,669,560 754,971 Ending Fund Balance 4,129,976 5,655,888 8,598,275 6,056,641 9,223,500 Ending Fund Balance Comprised of: General Fund Reserves - 10% Cash Flow 3,669,463 4,652,790 5,657,808 4,479,903 5,969,729 General Fund Reserves - in excess of 10% 789,562 6.6% 8.10/0 10.00/0 7.6% 11.2% Contingency for Unanticipated Costs 500,000 1,500,000 1,000,000 1,500,000 Estimated Strategic Opportunities Fund 415,894 415,894 Restricted for Annexation 460,513 503,098 1,024,573 576,738 548,314 Total Ending Fund Balance 4,129,976 5,655,888 8,598,275 6,056,641 9,223,500 Council Workshop 12/10/2013 Page 39 of 40 0 0 0 0 0 0 o a o o e o 0 0 0 0 0 0 o r LnlnO 7LnV100Ln v v C! 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LL O rn LL O LO N •O � (AO N \ LO` & 00 U (IL) U -0 W M N � _ C 7 OL N a O C L w C 9 iil w 0 C E a 0 V U w 7 7 �+ CT LO w O ' ' U a p C C j rC > CO C m a a U to to :0 O �0 fm 4 N 2 N N a Ln N £ w 0 W U U Z m U x co m Emu > > - a w ++ ., w Ln Ln c C w w C CD w Qj 13 x d w w w 'a N w m C O w O MM lY tY Q 3 F x x x c c N 0 � Q c Ln m U To o Q a c O CO CO T OL LL LL rn ~ m >mC ^ro E > as °DSO o L^m MO 1 y Er v c > > 'L Li 0 v c vwi or oL 1O �vwi O u�'i w 9 v_� u m Q w O O C a x > LL LL '� �' m ti C C C w 0 (0 O i' N N IO v U C d O C 11 ` i'' +' C a a 4/ w W w CD OI w W w x a Vl 7 CJ u , r c U w 7 o A w a o.Ln w O p C c c c c a+ to— d 4)iFw- _, BULL to Q o xLnLntnUUFin a p w C C C7 C7 0 w w o CO w ~ W F Z W W F Council Workshop 12/10/2013 Page 40 of 40 2014 Expenditure Adjustments General Other Other FTE Fund Funds Total Funds Budget Refinements On-going 2013 Approved Budget Changes 110,818 (125,709) (14,891) Various Police Pay Adjustments, per contract 466,939 33,277 500,216 Cl Fund Medical Insurance: remove 5% increase (387,229) (141,809) (529,038) Various Liability Insurance: reduce rates by 15% (248,875) (251,382) (500,257) Various Human Services: adjust for CPI/Population 21,115 21,115 City Arts Program: adjust for population 1,793 1,793 Valley Comm: adjust to VC budget (71,000) (71,000) Fire Hydrant Mtc absorbed by Water Fund (500,000) (500,000) Utility Clearing Fund Corrections 10,799 (28,092) (17,293) Block Grants: adjust to draft allocation 166,499 166,499 CDBG AF, NR, TM Pay Adjustments, per contracts 915,572 581,386 1,496,958 Various Medical Insurance: 10% premium reduction (795,709) (344,004) (1,139,713) Various Total Budget Refinements 0.00 (475,777) (109,834) (585,611) Department Changes Economic&Community Development Engineer I 1.000 97,586 97,586 offset by 2014 Code Enforcement Officer (0.525) (61,840) (61,840) Office Tech I - 4 month limited term full time 22,085 22,085 Overtime Increase 6,000 6,000 Retail Recruitment/Retention Strategy 60,000 60,000 Total Economic &Community Dev 0.475 123,831 0 123,831 Human Resources Convert Temp to Full Time FTE - HR Specialist 1.000 47,806 47,806 Respect Implementation 40,000 40,000 Performance Management System 26,000 26,000 Orca Card Subsidy 25000 25,000 Total Human Resources 1.000 138,806 0 138,806 Information Technoloav Software Mtc - omissions identified 143,730 70,340 214,070 IT Fund Microsoft Ent Agrmt - desktop/server licenses 53,968 26,412 80,380 IT Fund Cable Franchise - negotiations/legal fees 20,000 20 000 IT Fund Total Information Technology 0.000 197,698 116,752 314,450 Parks, Recreation &Community Services Park Operations Utility Costs Increase 10,000 10,000 Health Care Reform - Temp to FTE 2.750 198,635 198,635 offset by reduction in temp budget (111,250) (111,250) `Wilson Playfields 500,000 500,000 Total Parks 2.750 597,385 0 597,385 Police Accounting Services Assistant 3 1.000 85,139 85,139 Police Officer- Unfreeze 6 CJ Positions 457,856 228,928 686,784 CJ Fund Corrections Officer 1.000 86,880 86,880 offset by overtime savings (20,000) (20,000) Administrative Assistant'3 " 1.000 93,330 93,330 Total Police 3.000 703,205 228,928 932,133 Public Works Utilities TV Truck Replacement 313,729 313,729 Utilities reallocate 2014 utilities capital budget (313,729) (313,729) Utilities Administrative Assistant II 1.000 14,223 69,440 83,663 GF/Utilities Total Public Works 1.000 14,223 69,440 83,663 Total Department Changes 8.225 1,775,148 415,120 2,190,268 Grand Total 8.225 1,299,371 305,286 1,604,657 Council Workshop 12/10/2013