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ORDINANCE NO. 20? YV
AN ORDINANCE of the City Council of the
City of Kent, Washington, relating to budgets
and finance and adopting the final 1996
fiscal year budget.
WHEREAS, the tax estimates and budget for the City of
Kent, Washington, for the 1996 fiscal year have been prepared and
filed as provided by law, and the budget has been printed and
distributed, and notice has been published in the official paper
of the City of Kent setting the time and place for hearing, and
that notice stated that all taxpayers calling at the Office of
the City Clerk would be furnished a copy of the 1996 budget;
NOW, THEREFORE,
THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES
HEREBY ORDAIN AS FOLLOWS:
Section 1. Budget Adoption. Pursuant to RCW
35A.33.075, the budget for the 1996 fiscal year, as summarized on
Exhibit A and as set forth in the 1996 preliminary comprehensive
budget, as amended by Exhibit B, all of which are incorporated in
this ordinance by this reference as if fully set forth herein, is
hereby adopted in the amounts and for the purposes established
in that budget as the final budget for City's 1996 fiscal year.
Section 2. Transmittal. The City Clerk 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 3. Adjustments. City Administration shall
administer the Annual Budget and in doing so may authorize
adjustments pursuant to RCW 35A.33.120.
Section 4. Severability. If any section, sentence,
clause or phrase of this ordinance should be held to be invalid
or unconstitutional by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity
or constitutionality of any other section, sentence, clause or
phrase of this ordinance.
Section 5. Effective Date. This ordinance shall take
effect and be in force five (5) days from and after the date of
publication of this ordinance.
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ATTEST:
BRENDA JACOBER, CITY CLERK
APPROVED AS TO FORM:
A. LUBOVICH, CI
PASSED / day of 1995.
APPROVED C1 day of 1995.
PUBLISHED f� day of 1995.
`'y'�'�t
I hereby certify that this is a true copy of Ordinance
No. -3a 41LI , passed by the City Council of the City of Kent,
Washington, and approved by the Mayor of the City of Kent as
hereon indicated.
budget.ord
BRENDA JACOBER, CITY CLERK
3
(SEAL)
GOVERNMENTAL FUNDS
GENERAL FUND
SPECIAL REVENUE FUNDS
Street
Youth/Teen Programs
Capital Improvement
Criminal Justice
Environmental Mitigation
Community Block Grant
Other Operating Projects
DEBT SERVICE FUNDS
Voted
Councilmanic
Special Assessment
CAPITAL PROJECTS FUNDS
Street Projects
Parks Projects
Other Projects
PROPRIETARY FUNDS
ENTERPRISE FUNDS
Water
Sewerage
Golf Complex
INTERNAL SERVICE FUNDS
Equipment Rental
Central Services
Fire Equipment
Insurance
FIDUCIARY FUNDS
TRUST AND AGENCY FUNDS
Firemen's Pension
Economic Development Corp
TOTAL GROSS BUDGET
LESS:
Internal Service Funds
Other Transfers
TOTAL BUDGET
CITY OF KENT, WASHINGTON
1996 COMBINED OPERATING STATEMENT
BUDGET ORDINANCE EXHIBIT
Inc (Dec) Beginning
in Fund Fund
Revenues Expenditures Balance Balance
Ending
Fund
Balance
41,416,657 41,598,451 (181,794) 2,629,053 2,447,259
4,212,605 4,441,918
429,080
484,123
4,157,721
4,565,000
1,395,633
1,424,595
421,893
486,910
436,550
436,550
133,858
142,694
1,668,715 1,835,373
2,138,175 2,138,175
2,485,423 3,195,477
3,105,793 3,105,793
1,258,410 1,263,658
953,735 1,128,518
(229,313)
499,461
270,148
(55,043)
128,260
73,217
(407,279)
938,682
531,403
(28,962)
300,316
271,354
(65,017)
259,318
194,301
8,836) 8,836
(166,658) 216,658
(710,054) 2,690,535
(5,248)
(174,783) 207,783
50,000
1,980,481
(5,248)
33,000
7,241,037
7,622,488
(381,451)
3,345,284
2,963,833
16,136,502
15,056,411
1,080,091
5,439,832
6,519,923
3,078,122
2,734,392
343,730
301,551
645,281
1,869,849
1,791,119
78,730
1,983,076
2,061,806
4,605,318
4,584,904
20,414
25,540
45,954
458,693
1,447,584
(988,891)
1,171,338
182,447
4,879,167
5,380,464
(501,297)
3,368,034
2,866,737
246,000
199,396
46,604
2,259,711
2,306,315
19,496
36,995
(17,499)
34,939
17,440
102,748,432
105,100,988
(2,352,556)
25,808,207
23,455,651
6,503,712 6,503,712
10,149,700 10,149,700
86,095,020 38,447,576 (2,352,556) 25,808,207 23,455,651
EXHIBIL.L.2
CITY OF KENT, WASHINGTON
1996 COMBINED OPERATING STATEMENT
ADJUSTMENTS TO PRELIMINARY BUDGET
Inc (Dec) Beginning
in Fund Fund
Revenues Expenditures Balance Balance
Ending
Fund
Eaiance
GOVERNMENTAL FUNDS
GENERAL FUND
41,316,534
41,528,562
(212,028)
2,629,053
2,417,025
Law Contract for Indigent Counsel
20,000
(20,000)
(20,000)
Property Tax latest information
85,818
85,818
85,818
Portion of growth mgt position
44,179
(44,179)
(44,179)
Miscellaneous budgetary corrections
16,877
(16,877)
(16,877)
Correct City portion of grant
300
(300)
(300)
Adjust Teen Programs Transfer
14,305
14,305
14,305
Adjust City Arts Transfer
(5,248)
5,248
5,248
Boat grant not awarded
;6,219)
6,219
6,219
ADJUSTED GENERAL FUND
41,416,657
41,598,451
(181,794)
2,629,053
2,447,259
SPECIAL REVENUE FUNDS
Street
4,212,605
4,441,918
(229,313)
499,461
270,148
Youth/Teen Programs
429,080
469,818
(40,738)
128,260
87,522
Adjust Teen Programs Transfer
14,305
(14,3C5)
(14,305)
Adjusted Youth/Teen Fund
429,080
484,123
(55,043)
128,260
73,217
Capital Improvement
4,174,000
4,565,000
(391,000)
901,000
510,000
Valley Comm Repayment complete
(16,279)
(16,279)
(16,279)
Increased sales tax estimate for 95
37,682
37,682
Adjusted Capital Improvement Fund
4,157,721
4,565,000
(407,279)
938,682
531,403
Criminal Justice
1,449,574
1,475,836
(26,262)
300,316
274,054
Miscellaneous budgetary corrections
2,700
(2,700)
(2,700)
Reclassify revenue as transfer in of
$300
Boat grant not awarded
(53,941)
(53,941)
Adjusted Criminal Justice
1,395,633
1,424,595
(28,962)
300,316
271,354
Environmental Mitigation
421,893
486,910
(65,017)
259,318
--94,301
Community Block Grant
436,550
436,550
Other Operating Projects
133,858
186,873
(53,015)
53,015
Portion of growth mgt position
(44,179)
44,179
(44,179)
Adjusted Other Operating Projects
133,858
142,694
(8,836)
8,836
DEBT SERVICE FUNDS
Voted
1,835,373
1,835,373
216,658
216,658
Change levy to reduce fund balance
(166,658)
(166,658)
(166,658)
Adjusted Voted Debt Service
1,668,715
1,835,373
(166,658)
216,658
50,000
EXHIBIT_ VAI►r-y
CITY OF KENT, WASHINGTON
1996 COMBINED OPERATING STATEMENT
ADJUSTMENTS TO PRELIMINARY BUDGET
Councilmanic
Special Assessment
CAPITAL PROJECTS FUNDS
Street Projects
Parks Projects
Adjust City Arts Transfer
Add Paths & Trails allocation
Adjusted Parks Projects
Other Projects
PROPRIETARY FUNDS
ENTERPRISE FUNDS
Water
Sewerage
Golf Complex
INTERNAL SERVICE FUNDS
Equipment Rental
Saturday Mkt loan correction
Adjusted Equipment Rental
Central Services
Adjust beginning fund balances
Adjusted Central Services
Fire Equipment
Insurance
FIDUCIARY FUNDS
TRUST AND AGENCY FUNDS
Firemen's Pension
Economic Development Corp
TOTAL GROSS BUDGET
LESS:
Internal Service Funds
Other Transfers
TOTAL BUDGET
Inc (Dec) Beginning Ending
in Fund Fund Fund
Revenues Expenditures Balance Balance Balance
2,138,175 2,138,175
2,485,423 3,195,477 (710,054) 2,690,535 1,980,48--
3,105,793
,980,481
3,105,793 3,105,793
1,258,435 1,258,435
(5,248) (5,248) (5,248)
5,223 5,223
1,258,410 1,263,658 (5,248) (5,248)
953,735 1,128,518 (174,783) 207,783 33,000
7,241,037 7,622,488 381,45_) 3,345,284 2,963,833
16,136,502 15,056,411 1,080,091 5,439,832 6,519,923
3,078,122 2,734,392 343,730 301,551 645,281
2,001,301 1,791,119 210,182 1,983,076 2,193,258
(131,452) ('-31,452) (131,452)
1,869,849 1,791,119 78,730 1,983,076 2,061,806
4,605,318 4,584,904 20,414 (13,547) 6,367
39,087 39,087
4,605,318
4,584,904
20,44
2,259,711
25,540
45,954
458,693
1,447,584
(988,991)
17,440
1,171,338
182,447
4,879,167
5,380,464
(501,297)
3,368,034
2,866,737
246,000
199,396
46,004
2,259,711
2,306,315
19,496
36,995
17,499)
34,939
17,440
102,748,432
105,100,988
(2,352,556)
25,808,207
23,455,651
6,503,712 6,503,712
10,149,700 10,149,700
86,095,020 98,447,576 (2,352,556) 25,808,207 23,455,651
1996 BUDGET DEVELOPMENT
The 1996 projected budget was developed based on the following
assumptions:
Salaries and Benefits
For all non -settled Union and Non -Union groups*,
the Cost of Living wage increases were based on
90% of the CPI rate of 3.2% which is 2.90.
Settled Union groups were given wage increases
according to their contracts. The estimated
increases in Retirement Benefits were
approximately 5%.
No changes were anticipated in Social Security
Health, Disability or L & I rates.
Central Services
All areas projected an increase of 5% in 1996
with the exception of Lazer Direct Billing, with
an expected increase of 10%.
Insurance
Property and Equipment insurance were projected to
increase by 6%. Liability and other insurance
were estimated to increase by 5 and 13%
respectively.
Utilities
No changes were expected in Washington Natural
Gas or water. A 3.5% increase was projected for
garbage, a 5% increase with Puget Power and a 5.20-.
increase in sewer. Drainage rates will increase
but were already incorporated in the prior year
carryover.
Information Services
The Computer and Telephone services are expected
to increase by 5% in 1996.
Equipment Rental
Gas rates were projected at a 5.4% increase.
Propane and Diesel rates are expected to rise by
5.5%. Equipment rental rates are budgeted to rise
by 5 % .
These general assumptions were used to develop the baseline budget. Each
Department then prepared and presented their 1996 budget requests to the
Mayor's Office and decisions were made in accordance with the needs of
the community and the financial restraints facing the city.
With the addition of the Meridian Annexation, the 1996 budget process
development was prepared separately from the regular budget in order to
isolate the additional costs specific to the growth. Finally, some
program changes were incorporated into the Preliminary 1996 Budget.
* Clarification to 1996 Preliminary Budget Document