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.
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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.
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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
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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
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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
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4 Property Tax Levied (1%)
2013 - 2014 Biennia/Budget
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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
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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
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4 2013-2014
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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
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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
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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