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HomeMy WebLinkAboutCity Council Committees - Operations Committee - 01/15/2013 (2) Operations Committee Agenda Councilmembers: Dennis Higgins * Jamie Perry * Les Thomas, Chair Unless otherwise noted, the Operations Committee meets at 4:00 p.m. on the first and third Tuesday of each month. Council Chambers East, Kent City Hall, 220 4th Avenue South, Kent, 98032 -5895. Dates and times are subject to change. For information please contact Satwinder Kaur at (253) 856 -5705. Any person requiring a disability accommodation should contact the City Clerk’s Office at (253) 856- 5725 in advance. For TDD relay service call the Washington Telecommunications Relay Service at 1-800-833-6388. January 15, 2013 4:00 p.m. Item Description Action Speaker Time Page 1. Approval of Minutes YES 1 Dated January 2, 2013. 2. Approval of Check Summary YES Report dated 12/15/2012 through 12/31/2012. 3. Part-time with benefits Community YES Lorraine Patterson 5 Mins 3 Outreach position- Authorize 4. 2013 Insurance Program Review NO Chris Hills 5 Mins 5 (INFORMATION ONLY) 5. Showare Center Revenue Report NO Ben Wolters 10 Mins (INFORMATION ONLY) 6. November Summary Financial NO Bob Nachlinger 5 Mins 7 Report (INFORMATION ONLY) This page intentionally left blank OPERATIONS COMMITTEE MINUTES January 2nd, 2013 Committee Members Present: Les Thomas, Chair, Dennis Higgins and Jamie Perry The meeting was called to order by L. Thomas at 4:02 p.m. 1. APPROVAL OF MINUTES DATED DECEMBER 4TH, 2012. J. Perry moved to approve the Operations Committee minutes dated December 4, 2012. D. Higgins seconded the motion, which passed 3-0. 2. APPROVAL OF CHECK SUMMARY REPORT DATED 12/1/2012 THROUGH 12/15/2012. D. Higgins moved to recommend that the City Council approve the Check Summary Report dated December 1st, 2012 thru December 15th, 2012. J. Perry seconded the motion, which passed 3-0. 3. INTEGRA TELECOMMUNICATIONS CONTRACT-AUTHORIZE. M. Carrington presented the contract with Integra Telecommunications for telecom, voice & data services for the City. This contract will save the City $22,000 per year over the current month to month contract. This contract will not only help save $66,000 over the next three years but also help save the overhead cost. D. Higgins asked about the deadline for when the City will receive the replacement equipment. M. Carrington responded that this project will be implemented in three phases and we are anticipating complete phone upgrades by mid-2014. M. Carrington also mentioned that we suffered three significant server outages in 2012 and the current provider did not follow up with comforting signs that it won’t happen again in future. D. Higgins asked if there will by any difficulty with transition from current provider to the new one. M. Carrington responded that the move to this provider coupled with replacement project will enable us to provide no downside to our big customers. This will also help improve Disaster recovery plan. J. Perry moved to recommend authorizing the Mayor to enter into a three-year contract with Integra Telecommunications for telecommunication services in an amount not to exceed $303,050.67. D. Higgins seconded the motion, which passed 3-0. 4. WORKSITE WELLNESS AGREEMENT TO ADMINISTER CITY’S WELLNESS PROGRAM- AUTHORIZE. B. Fowler presented the wellness contract for 2013-2014. The City requested RFPs for the wellness program and five firms responded. Healthcare committee, which consists of represented and non- represented employees, helped choose the best fit. Top two firms were interviewed and the Worksite wellness was selected unanimously. The firm has interactive website that the employees can use. The unions and the employees are excited about the program. 1 Operations Committee Minutes January 2, 2013 Page: 2 D. Higgins moved to recommend that the Mayor be authorized to enter into the 2013-14 Worksite Wellness contract for the City’s Wellness program, subject to approval of final terms and conditions by the City Attorney. J. Perry seconded the motion, which passed 3-0. The meeting was adjourned at 4:15 p.m. by L. Thomas. ___________________ Satwinder Kaur Operations Committee Secretary 2 HUMAN RESOURCES Lorraine Patterson, Director Phone: 253-856-5270 Fax: 253-856-6270 400 West Gowe Kent, WA 98032 City of Kent Human Resources Department DATE: January 15, 2013 TO: Operations Committee FROM: Lorraine Patterson, HR Director THRU: John Hodgson, Chief Administrative Officer SUBJECT: Part-time with benefits Community Outreach position MOTION: As directed by the City’s strategic plan, to recommend that the city establish a 60% part-time with benefits position to enhance the city’s ability to reach diverse communities as part of its hiring procedures, and amend the budget accordingly. SUMMARY: This individual will attend meetings where agencies convene, meet directly with service agencies, provide details to potential applicants in these programs about: positions currently available; how to navigate the online systems; and the process used by the City to hire staff. In addition, this position will educate internal staff on the availability of candidates and potential avenues for reaching diverse communities. This type of position ensures that we are able to attract a qualified individual to work directly with our hiring authorities, staff, human services agencies and similar organizations. BUDGET IMPACT: None BACKGROUND: In the 2013-2014 Budget, the Human Resources Department has $25.6k dollars to fund an outreach program designed to connect with local agencies providing job training. This request was part of the Council’s Strategic Plan to Foster Inclusiveness. Human Resources added additional funds from an under-filled full-time analyst position to create a part-time benefitted opportunity. There is no dollar impact to the budget, all monies are in place and available for the part-time benefitted position. 3 This page intentionally left blank 4 City of Kent Human Resources Department Lorraine Patterson, Director RISK MANAGEMENT Chris Hills, ARM-P, CRM Risk Manager Phone: 253-856-5285 Fax: 253-856-6270 400 West Gowe Kent, WA 98032 DATE: January 9, 2013 TO: Operations Committee FROM: Chris Hills, Risk Manager THRU: Lorraine Patterson, Human Resources Director SUBJECT: 2013 Insurance Program Review Motion: Information Only SUMMARY: Briefing on the City’s 2013 Insurance Programs. BUDGET IMPACT: All programs (Liability, Worker Compensation and Property) remain within budgets projected during the 2013 Budget process. BACKGROUND: Liability – For 2012 the City’s Self-Insured Retention (SIR) was increased to $250,000. This SIR will be retained for 2013. Due to hardening of the Liability insurance market, premium increases have averaged 6%. Our premium will increase approximately $23,000, which represents a 3.4% increase. Additional information is provided in the accompanying packet for discussion at the briefing. Worker Compensation – Our current Excess Worker Compensation insurer, Safety National Casualty, has adopted a minimum premium philosophy for public entities. As a result, our premium will increase from $43,000 in 2012 to $50,000 in 2013. This represents a 15% increase. Premium cost is still below the 2003 rate, based on coverage changes instituted for the 2012 policy year. Additional information is provided in the accompanying packet for discussion at briefing. Property – Renewal is 7/1/2013. Effect of Superstorm Sandy on 7/1 renewals not yet known. Our program will be aggressively marketed to the industry. 5 This page intentionally left blank 6 City of Kent, Washington Summary Financial Report As of November 30, 2012 7 City of Kent MONTHLY FINANCIAL REPORT Table of Contents EXECUTIVE SUMMARY AND GRAPHIC ANALYSIS Executive Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 General Fund Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 General Fund Expenditures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Property Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Sales Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Utility Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Building Permits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Plan Check Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Recreation Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Fines And Forfeitures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Water Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Sewer & Drainage Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Golf Operating Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 CURRENT BUDGET ANALYSIS General Fund Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Annexation Budget Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Street Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Lodging Tax Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Youth / Teen Programs Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Capital Improvement Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Criminal Justice Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Golf Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 INTERNAL SERVICE FUNDS PROFIT AND LOSS Fleet Services Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Central Services Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Information Technology Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Facilities Operating Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 Unemployment Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Workers Compensation Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Health and Employee Wellness Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 LEOFF 1 Retirees Benefits Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 Liability Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Property Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 REVENUE AND EXPENSE SUMMARIES Monthly Comparison 2009, 2010, 2011 and 2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 System Reports General Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 Special Revenue Operating Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 Debt Service Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 Water Utility Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 Sewerage Utility Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 Golf Course Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 Internal Services - excluding Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 Insurance Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 Street Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 Parks Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 Other Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 Technology Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 Facilities Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 Water Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 Sewerage Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59 8 City Of Kent Monthly Financial Summary for November 2012 General Fund Summary Based on information available through November, ending fund balance will grow by $1,320,787 and is estimated to end the year at $2,619,570 or 4.7% of the expenditure budget. Revenues Overall revenues are estimated to end the year at approximately $73,476 or 0.1% over budget. Sales tax and Utility tax are currently lagging behind budget, while permits, plan check fees and recreation fees are trending above budget. Highlights include: Sales Tax revenues are no longer showing a slight improvement over last year. Receipts in May and June were down significantly, while recent months are more consistent with expected revenues. Sales tax revenues are estimated to end the year about 5.1%, or $842,063 below budget. Utility Tax revenues are expected to come in about 1.4% below budget. Building Permits and Plan Check Fees combined thru November are up 35.9% from the same time last year, continuing a strong upward trend. These revenues are projected to end the year about $352,847 above budget. Recreation Fees are expected to end the year about $50,000 above budget. Expenditures Current projections end the year at about $1,200,129 or 2% below the budget. A continued lag in hiring has contributed towards expenditures coming in below budget, as well as significant savings in supplies and services. Fund Balance The expected savings in expenditures offsets lagging revenues and grows fund balance by $1,320,787. Ending fund balance is estimated to be $2,619,570, which equates to 4.7% of the expenditure budget. 9 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 3,289,156 3,214,732 4,791,631 9,749,613 3,973,008 4,571,406 3,174,325 2,683,261 4,065,667 9,139,978 3,703,200 4,150,377 12 Bud 3,224,582 3,028,322 4,477,271 10,931,956 5,109,546 4,223,979 3,511,794 3,215,657 4,074,211 10,327,980 3,770,938 4,225,658 12 Act 3,110,563 3,667,409 4,646,335 9,549,882 5,254,735 4,492,624 3,513,188 3,138,721 4,764,030 9,572,573 4,512,854 +/-(114,019)639,086 169,064 (1,382,074)145,189 268,645 1,394 (76,936)689,819 (755,408)741,916 0 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec General Fund Revenues (excluding Annexation) 12 Bud 11 Act 12 Act Monthly Budget vs Adjusted Actual +/-(114,019)639,086 169,064 (1,382,074)145,189 268,645 1,394 (76,936)689,819 (755,408)741,916 Pct +/--3.5% 21.1% 3.8% -12.6% 2.8% 6.4% 0.0% -2.4% 16.9% -7.3% 19.7% Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 3,289,156 6,503,888 11,295,520 21,045,133 25,018,141 29,589,547 32,763,872 35,447,133 39,512,801 48,652,779 52,355,979 56,506,356 12 Bud 3,224,582 6,252,904 10,730,175 21,662,132 26,771,678 30,995,657 34,507,451 37,723,107 41,797,319 52,125,299 55,896,237 60,121,895 12 Act 3,110,563 6,777,971 11,424,306 20,974,188 26,228,923 30,721,547 34,234,735 37,373,456 42,137,486 51,710,059 56,222,913 +/-(114,019)525,067 694,130 (687,944)(542,754)(274,110)(272,716)(349,651)340,168 (415,240)326,676 0 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 60,000,000 70,000,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec General Fund Revenues (excluding Annexation) 12 Bud 11 Act 12 Act Cumulative Budget vs Actual +/-(114,019)525,067 694,130 (687,944)(542,754)(274,110)(272,716)(349,651)340,168 (415,240)326,676 Pct +/--3.5% 8.4% 6.5% -3.2% -2.0% -0.9% -0.8% -0.9% 0.8% -0.8% 0.6% 10 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 4,004,555 4,278,233 4,703,037 4,008,910 4,394,052 4,164,634 5,111,082 3,976,956 4,404,857 4,523,901 4,650,263 4,193,905 12 Bud 4,893,096 4,762,131 5,208,703 4,911,791 5,292,412 4,624,008 5,238,083 4,017,786 4,875,064 4,592,990 5,065,990 4,174,681 12 Act 3,920,818 4,780,445 4,613,724 4,565,843 4,731,962 4,442,759 5,080,919 4,461,378 4,608,106 4,510,269 5,053,289 +/-(972,278)18,313 (594,979)(345,948)(560,450)(181,249)(157,165)443,593 (266,958)(82,720)(12,701) 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec General Fund Expenditures (excluding Annexation) 12 Bud 11 Act 12 Act Monthly Budget vs Adjusted Actual +/-(972,278)18,313 (594,979)(345,948)(560,450)(181,249)(157,165)443,593 (266,958)(82,720)(12,701) Pct +/- -19.9% 0.4% -11.4% -7.0% -10.6% -3.9% -3.0% 11.0% -5.5% -1.8% -0.3% Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 4,004,555 8,282,789 12,985,826 16,994,736 21,388,789 25,553,423 30,664,505 34,641,461 39,046,318 43,570,220 48,220,483 52,414,388 12 Bud 4,893,096 9,655,227 14,863,930 19,775,721 25,068,134 29,692,142 34,930,225 38,948,011 43,823,075 48,416,064 53,482,054 57,656,735 12 Act 3,920,818 8,701,263 13,314,987 17,880,830 22,612,792 27,055,551 32,136,469 36,597,848 41,205,954 45,716,223 50,769,513 +/-(972,278)(953,964)(1,548,943)(1,894,891)(2,455,342)(2,636,591)(2,793,756)(2,350,163)(2,617,121)(2,699,841)(2,712,542) 0 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 60,000,000 70,000,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec General Fund Expenditures (excluding Annexation) 12 Bud 11 Act 12 Act Cumulative Budget vs Actual +/-(972,278)(953,964)(1,548,943)(1,894,891)(2,455,342)(2,636,591)(2,793,756)(2,350,163)(2,617,121)(2,699,841)(2,712,542) Pct +/- -19.9% -9.9% -10.4% -9.6% -9.8% -8.9% -8.0% -6.0% -6.0% -5.6% -5.1% 11 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 0 180,243 523,653 6,751,005 1,184,844 40,525 4,748 87,368 337,694 6,203,844 1,162,259 113,146 12 Bud 0 139,100 449,571 6,738,625 1,405,042 47,966 33,479 78,856 310,128 6,329,055 1,284,910 140,584 12 Act (3,392) 119,956 411,883 6,005,997 2,213,628 112,122 28,103 96,095 328,944 6,200,897 1,554,685 +/-(3,392) (19,144) (37,688) (732,628) 808,586 64,156 (5,376) 17,239 18,817 (128,158) 269,775 Pct +/-0.0%-13.8%-8.4%-10.9%57.5%133.8%-16.1%21.9%6.1%-2.0%21.0% 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Property Tax (excluding Annexation) 12 Bud 11 Act 12 Act Monthly Budget vs Adjusted Actual Pct +/-0.0%-13.8%-8.4%-10.9%57.5%133.8%-16.1%21.9%6.1%-2.0%21.0% Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 0 180,243 703,896 7,454,901 8,639,745 8,680,270 8,685,018 8,772,386 9,110,080 15,313,924 16,476,183 16,589,329 12 Bud 0 139,100 588,671 7,327,297 8,732,339 8,780,305 8,813,783 8,892,640 9,202,767 15,531,822 16,816,732 16,957,316 12 Act (3,392) 116,564 528,447 6,534,444 8,748,072 8,860,194 8,888,297 8,984,392 9,313,336 15,514,233 17,068,919 +/-(3,392) (22,536) (60,224) (792,852) 15,733 79,889 74,514 91,752 110,569 (17,589) 252,186 Pct +/-0.0% -16.2% -10.2% -10.8% 0.2% 0.9% 0.8% 1.0% 1.2% -0.1% 1.5% 0 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Property Tax (excluding Annexation) 12 Bud 11 Act 12 Act Cumulative Budget vs Actual 12 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 880,130 1,258,493 2,090,512 788,947 1,008,194 2,291,698 966,265 1,017,202 2,146,124 942,125 1,022,236 2,176,465 12 Bud 862,666 1,200,527 2,059,348 827,708 1,035,860 2,212,480 891,739 997,704 2,175,858 940,256 1,030,527 2,268,108 12 Act 907,756 1,198,096 2,014,990 810,864 882,252 1,878,097 906,674 996,584 2,129,283 953,761 999,614 +/-45,089 (2,431) (44,358) (16,844) (153,608) (334,383) 14,935 (1,120) (46,575) 13,505 (30,913) Pct +/-5.2% -0.2% -2.2% -2.0% -14.8% -15.1% 1.7% -0.1% -2.1% 1.4% -3.0% 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Sales Tax (excluding Annexation) 12 Bud 11 Act 12 Act Monthly Budget vs Adjusted Actual Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 880,130 2,138,623 4,229,135 5,018,082 6,026,276 8,317,974 9,284,239 10,301,441 12,447,565 13,389,690 14,411,926 16,588,391 12 Bud 862,666 2,063,193 4,122,541 4,950,249 5,986,109 8,198,589 9,090,327 10,088,031 12,263,889 13,204,146 14,234,673 16,502,781 12 Act 907,756 2,105,852 4,120,842 4,931,706 5,813,958 7,692,054 8,598,728 9,595,312 11,724,595 12,678,356 13,677,970 +/-45,089 42,658 (1,699) (18,543) (172,151) (506,534) (491,599) (492,719) (539,295) (525,790) (556,703) Pct +/-5.2%2.1%0.0%-0.4%-2.9%-6.2%-5.4%-4.9%-4.4%-4.0%-3.9% 0 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Sales Tax (excluding Annexation) 12 Bud 11 Act 12 Act Cumulative Budget vs Actual Pct +/-5.2%2.1%0.0%-0.4%-2.9%-6.2%-5.4%-4.9%-4.4%-4.0%-3.9% 13 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 1,477,066 1,079,613 1,190,380 1,272,756 979,284 1,103,687 1,222,489 763,421 677,848 1,097,386 872,585 937,859 12 Bud 1,720,720 1,291,641 1,318,059 1,527,083 1,200,384 1,234,212 1,419,607 1,035,936 1,167,397 1,214,774 1,100,522 1,054,900 12 Act 1,619,454 1,288,955 1,221,167 1,511,280 1,087,909 1,154,716 1,360,856 1,081,742 1,165,697 1,296,892 1,189,123 +/- (101,267) (2,685) (96,892) (15,803) (112,475) (79,496) (58,752) 45,806 (1,700) 82,117 88,601 Pct +/--5.9%-0.2%-7.4%-1.0%-9.4%-6.4%-4.1%4.4%-0.1%6.8%8.1% 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 1,800,000 2,000,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Utility Tax (excluding Annexation) 12 Bud 11 Act 12 Act Monthly Budget vs Adjusted Actual Pct +/--5.9%-0.2%-7.4%-1.0%-9.4%-6.4%-4.1%4.4%-0.1%6.8%8.1% Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 1,477,066 2,556,679 3,747,059 5,019,815 5,999,099 7,102,786 8,325,276 9,088,696 9,766,544 10,863,930 11,736,516 12,674,375 12 Bud 1,720,720 3,012,361 4,330,420 5,857,503 7,057,887 8,292,099 9,711,706 10,747,642 11,915,039 13,129,814 14,230,335 15,285,235 12 Act 1,619,454 2,908,409 4,129,576 5,640,855 6,728,764 7,883,480 9,244,336 10,326,078 11,491,775 12,788,667 13,977,789 +/- (101,267) (103,952) (200,844) (216,647) (329,123) (408,618) (467,370) (421,564) (423,264) (341,147) (252,546) Pct +/--5.9%-3.5%-4.6%-3.7%-4.7%-4.9%-4.8%-3.9%-3.6%-2.6%-1.8% 0 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Utility Tax (excluding Annexation) 12 Bud 11 Act 12 ActCumulative Budget vs Actual Pct +/--5.9%-3.5%-4.6%-3.7%-4.7%-4.9%-4.8%-3.9%-3.6%-2.6%-1.8% 14 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 58,256 69,498 143,089 194,314 96,717 165,124 112,325 152,484 126,708 114,693 125,660 139,655 12 Bud 41,614 85,293 145,074 161,756 188,720 204,250 190,921 164,584 130,526 114,024 102,443 94,802 12 Act 25,055 172,710 167,250 183,913 184,131 198,651 158,301 240,085 223,792 178,928 114,037 +/-(16,559) 87,416 22,176 22,157 (4,589) (5,599) (32,620) 75,502 93,266 64,904 11,594 Pct +/--39.8%102.5%15.3%13.7%-2.4%-2.7%-17.1%45.9%71.5%56.9%11.3% 0 50,000 100,000 150,000 200,000 250,000 300,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Building Permits (excluding Annexation) 12 Bud 11 Act 12 Act Monthly Budget vs Adjusted Actual Pct +/--39.8%102.5%15.3%13.7%-2.4%-2.7%-17.1%45.9%71.5%56.9%11.3% Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 58,256 127,754 270,843 465,157 561,874 726,998 839,323 991,807 1,118,515 1,233,209 1,358,869 1,498,524 12 Bud 41,614 126,908 271,981 433,737 622,457 826,707 1,017,627 1,182,211 1,312,737 1,426,761 1,529,204 1,624,006 12 Act 25,055 197,765 365,015 548,927 733,058 931,709 1,090,009 1,330,095 1,553,887 1,732,815 1,846,852 +/-(16,559) 70,857 93,033 115,190 110,601 105,002 72,382 147,884 241,150 306,054 317,647 Pct +/--39.8%55.8%34.2%26.6%17.8%12.7%7.1%12.5%18.4%21.5%20.8% 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 1,800,000 2,000,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Building Permits (excluding Annexation) 12 Bud 11 Act 12 Act Cumulative Budget vs Actual Pct +/--39.8%55.8%34.2%26.6%17.8%12.7%7.1%12.5%18.4%21.5%20.8% 15 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 52,177 69,976 90,348 114,538 99,915 156,022 78,574 114,226 86,540 65,284 111,525 73,676 12 Bud 68,035 142,983 142,766 159,183 162,336 171,478 154,661 142,284 128,450 112,211 112,001 101,788 12 Act 66,766 141,814 114,843 169,667 148,793 184,929 107,092 170,656 177,974 156,266 177,318 +/-(1,269) (1,168) (27,923) 10,484 (13,543) 13,451 (47,569) 28,372 49,524 44,055 65,317 Pct +/--1.9%-0.8%-19.6%6.6%-8.3%7.8%-30.8%19.9%38.6%39.3%58.3% 0 20,000 40,000 60,000 80,000 100,000 120,000 140,000 160,000 180,000 200,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Plan Check Fees (excluding Annexation) 12 Bud 11 Act 12 Act Monthly Budget vs Adjusted Actual Pct +/--1.9%-0.8%-19.6%6.6%-8.3%7.8%-30.8%19.9%38.6%39.3%58.3% Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 52,177 122,153 212,501 327,039 426,954 582,976 661,550 775,777 862,317 927,601 1,039,127 1,112,803 12 Bud 68,035 211,017 353,783 512,967 675,303 846,781 1,001,442 1,143,726 1,272,176 1,384,387 1,496,388 1,598,176 12 Act 66,766 208,580 323,423 493,090 641,884 826,813 933,905 1,104,561 1,282,536 1,438,801 1,616,119 +/-(1,269) (2,437) (30,361) (19,877) (33,419) (19,968) (67,537) (39,165) 10,360 54,415 119,732 Pct +/--1.9%-1.2%-8.6%-3.9%-4.9%-2.4%-6.7%-3.4%0.8%3.9%8.0% 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 1,800,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Plan Check Fees (excluding Annexation) 12 Bud 11 Act 12 Act Cumulative Budget vs Actual Pct +/--1.9%-1.2%-8.6%-3.9%-4.9%-2.4%-6.7%-3.4%0.8%3.9%8.0% 16 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 90,442 30,061 115,292 196,017 76,769 40,512 139,797 103,175 147,392 42,461 43,398 106,335 12 Bud 99,705 35,295 73,739 196,228 74,532 40,951 141,314 104,294 148,991 42,922 43,869 107,489 12 Act 106,827 39,771 90,603 192,227 70,696 50,428 162,378 103,085 148,637 64,127 27,778 +/-7,123 4,476 16,864 (4,001) (3,836) 9,476 21,065 (1,209) (354) 21,205 (16,091) Pct +/-7.1% 12.7% 22.9% -2.0% -5.1% 23.1% 14.9% -1.2% -0.2% 49.4% -36.7% 0 50,000 100,000 150,000 200,000 250,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Recreation Fees (excluding Annexation) 12 Bud 11 Act 12 Act Monthly Budget vs Adjusted Actual Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 90,442 120,503 235,795 431,812 508,581 549,093 688,890 792,065 939,456 981,918 1,025,316 1,131,651 12 Bud 99,705 134,999 208,738 404,966 479,499 520,450 661,764 766,058 915,048 957,970 1,001,839 1,109,328 12 Act 106,827 146,598 237,200 429,427 500,124 550,551 712,929 816,015 964,652 1,028,778 1,056,556 +/-7,123 11,598 28,462 24,461 20,625 30,101 51,166 49,957 49,603 70,808 54,717 Pct +/-7.1%8.6%13.6%6.0%4.3%5.8%7.7%6.5%5.4%7.4%5.5% 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Recreation Fees (excluding Annexation) 12 Bud 11 Act 12 Act Cumulative Budget vs Actual Pct +/-7.1%8.6%13.6%6.0%4.3%5.8%7.7%6.5%5.4%7.4%5.5% 17 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 120,297 138,193 159,857 132,864 126,771 124,272 125,723 149,747 124,193 121,304 118,703 118,480 12 Bud 118,990 139,141 154,404 135,034 118,505 132,628 117,475 138,632 119,428 112,842 104,943 106,939 12 Act 88,688 128,588 148,075 129,454 123,587 121,287 105,670 111,370 107,144 131,710 168,669 +/-(30,302) (10,553) (6,330) (5,579) 5,082 (11,341) (11,805) (27,262) (12,284) 18,868 63,726 Pct +/- -25.5% -7.6% -4.1% -4.1% 4.3% -8.6% -10.0% -19.7% -10.3% 16.7% 60.7% 0 20,000 40,000 60,000 80,000 100,000 120,000 140,000 160,000 180,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Fines & Forfeitures (excluding Annexation) 12 Bud 11 Act 12 Act Monthly Budget vs Adjusted Actual Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 120,297 258,489 418,346 551,210 677,981 802,253 927,976 1,077,722 1,201,915 1,323,220 1,441,923 1,560,403 12 Bud 118,990 258,131 412,535 547,569 666,074 798,702 916,177 1,054,809 1,174,236 1,287,078 1,392,021 1,498,960 12 Act 88,688 217,276 365,351 494,805 618,392 739,679 845,349 956,718 1,063,862 1,195,572 1,364,241 +/-(30,302) (40,855) (47,185) (52,764) (47,682) (59,023) (70,828) (98,090) (110,374) (91,506) (27,780) Pct +/--25.5%-15.8%-11.4%-9.6%-7.2%-7.4%-7.7%-9.3%-9.4%-7.1%-2.0% 0 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 1,800,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Fines & Forfeitures (excluding Annexation) 12 Bud 11 Act 12 Act Cumulative Budget vs Actual Pct +/--25.5%-15.8%-11.4%-9.6%-7.2%-7.4%-7.7%-9.3%-9.4%-7.1%-2.0% 18 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 1,287,443 992,936 1,079,243 1,033,639 1,260,273 1,314,426 1,710,389 1,564,575 1,982,268 1,399,436 996,767 1,363,229 12 Bud 1,340,004 1,015,549 1,055,626 1,063,072 1,314,926 1,373,475 1,656,790 1,713,451 2,045,330 1,290,923 1,077,039 1,310,206 12 Act 1,327,353 1,012,681 1,027,632 1,044,570 1,367,405 1,428,526 1,661,086 1,673,155 2,063,752 1,266,202 1,333,954 +/-(12,650) (2,868) (27,994) (18,501) 52,478 55,051 4,296 (40,296) 18,422 (24,721) 256,914 Pct +/- -0.9% -0.3% -2.7% -1.7% 4.0% 4.0% 0.3% -2.4% 0.9% -1.9% 23.9% 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Water Operating Revenues (excluding Annexation) 12 Bud 11 Act 12 Act Monthly Budget vs Adjusted Actual Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 1,287,443 2,280,379 3,359,622 4,393,261 5,653,534 6,967,960 8,678,349 10,242,924 12,225,192 13,624,628 14,621,396 15,984,625 12 Bud 1,340,004 2,355,553 3,411,179 4,474,251 5,789,177 7,162,652 8,819,442 10,532,893 12,578,224 13,869,147 14,946,186 16,256,392 12 Act 1,327,353 2,340,035 3,367,667 4,412,237 5,779,642 7,208,168 8,869,254 10,542,409 12,606,161 13,872,363 15,206,317 +/-(12,650) (15,518) (43,512) (62,013) (9,535) 45,516 49,812 9,516 27,938 3,217 260,131 Pct +/--0.9%-0.7%-1.3%-1.4%-0.2%0.6%0.6%0.1%0.2%0.0%1.7% 0 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Water Operating Revenues (excluding Annexation) 12 Bud 11 Act 12 Act Cumulative Budget vs Actual Pct +/--0.9%-0.7%-1.3%-1.4%-0.2%0.6%0.6%0.1%0.2%0.0%1.7% 19 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 3,439,530 2,901,019 3,181,459 3,290,332 3,121,048 3,022,877 3,674,916 3,031,060 3,512,992 3,088,626 2,689,774 3,564,352 12 Bud 3,299,376 2,772,650 2,994,070 3,114,719 3,013,243 2,939,628 3,394,588 2,962,163 3,257,839 3,001,131 2,785,909 3,343,292 12 Act 3,473,066 2,988,938 3,081,870 3,390,448 3,234,163 3,098,707 3,601,095 3,154,570 3,307,082 3,355,308 3,266,151 +/-173,690 216,288 87,800 275,729 220,920 159,079 206,507 192,407 49,242 354,177 480,243 Pct +/-5.3% 7.8% 2.9% 8.9% 7.3% 5.4% 6.1% 6.5% 1.5% 11.8% 17.2% 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Sewer and Drainage Operating Revenues (excluding Annexation) 12 Bud 11 Act 12 Act Monthly Budget vs Adjusted Actual Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 3,439,530 6,340,550 9,522,009 12,812,341 15,933,389 18,956,266 22,631,182 25,662,242 29,175,234 32,263,860 34,953,634 38,517,986 12 Bud 3,299,376 6,072,027 9,066,097 12,180,816 15,194,059 18,133,687 21,528,275 24,490,437 27,748,277 30,749,407 33,535,316 36,878,608 12 Act 3,473,066 6,462,004 9,543,874 12,934,322 16,168,486 19,267,192 22,868,287 26,022,857 29,329,939 32,685,246 35,951,398 +/-173,690 389,977 477,777 753,506 974,426 1,133,506 1,340,012 1,532,420 1,581,662 1,935,839 2,416,082 Pct +/-5.3%6.4%5.3%6.2%6.4%6.3%6.2%6.3%5.7%6.3%7.2% 0 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,000 40,000,000 45,000,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Sewer and Drainage Operation Revenues (excluding Annexation) 12 Bud 11 Act 12 Act Cumulative Budget vs Actual Pct +/-5.3%6.4%5.3%6.2%6.4%6.3%6.2%6.3%5.7%6.3%7.2% 20 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 63,971 102,256 142,969 225,930 233,397 317,321 368,596 367,101 238,734 166,476 78,990 143,288 12 Bud 102,819 137,258 186,137 274,712 304,421 408,348 488,967 476,903 298,682 209,635 108,776 157,685 12 Act 66,561 93,636 125,860 246,460 284,901 311,823 359,641 343,856 247,964 177,862 116,212 +/-(36,259) (43,622) (60,276) (28,252) (19,520) (96,525) (129,326) (133,046) (50,718) (31,773) 7,436 Pct +/- -35.3% -31.8% -32.4% -10.3% -6.4% -23.6% -26.4% -27.9% -17.0% -15.2% 6.8% 0 100,000 200,000 300,000 400,000 500,000 600,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Golf Operating Revenues (excluding Annexation) 12 Bud 11 Act 12 Act Monthly Budget vs Adjusted Actual Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 11 Act 63,971 166,227 309,196 535,126 768,523 1,085,844 1,454,440 1,821,541 2,060,275 2,226,751 2,305,741 2,449,029 12 Bud 102,819 240,078 426,215 700,927 1,005,348 1,413,696 1,902,663 2,379,566 2,678,247 2,887,883 2,996,659 3,154,344 12 Act 66,561 160,197 286,058 532,518 817,419 1,129,242 1,488,882 1,832,739 2,080,703 2,258,565 2,374,778 +/-(36,259) (79,881) (140,157) (168,409) (187,929) (284,454) (413,781) (546,827) (597,544) (629,317) (621,881) Pct +/--35.3%-33.3%-32.9%-24.0%-18.7%-20.1%-21.7%-23.0%-22.3%-21.8%-20.8% 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Golf Operating Revenues (excluding Annexation) 12 Bud 11 Act 12 Act Cumulative Budget vs Actual Pct +/--35.3%-33.3%-32.9%-24.0%-18.7%-20.1%-21.7%-23.0%-22.3%-21.8%-20.8% 21 2011 2012 2012 2013 2014 Actual Budget Est Actual Budget Budget Beginning Fund Balance 2,182,698 1,298,783 1,298,783 2,141,075 3,886,959 Revenues Taxes: Property 16,589,329 16,957,316 16,928,920 17,294,918 17,596,447 Sales Tax 16,588,391 16,502,781 15,660,718 15,598,428 15,758,948 Utility 12,674,375 15,285,235 15,073,101 15,845,390 16,087,831 Other 794,095 786,518 797,622 1,124,118 1,144,198 Licenses and Permits 2,237,590 2,479,461 2,915,997 3,365,746 3,481,558 Intergovernmental Revenue 1,440,895 1,301,206 1,705,487 A 1,150,204 1,505,543 Charges for Services 3,411,504 3,996,731 4,281,826 4,708,967 4,788,874 Fines and Forfeitures 1,543,311 1,498,960 1,502,679 1,537,250 1,552,429 Miscellaneous Revenue 1,209,774 1,313,687 1,329,021 1,236,384 1,246,807 Transfers In 1,001,277 975,000 975,000 994,139 1,006,524 TOTAL REVENUES 57,490,541 61,096,895 61,170,371 62,855,544 64,169,159 Expenditures Salaries & Benefits 41,058,578 43,144,850 42,972,601 42,471,056 43,385,436 Supplies 1,699,727 2,196,084 1,805,607 2,312,435 2,331,242 Services & Charges 19,962,057 22,889,846 21,609,819 23,063,215 23,868,935 Capital Outlay 20,416 140,816 121,183 Cost Allocations (10,326,390)(10,714,861)(10,302,604)(10,611,337)(10,642,278) Transfers Out 5,960,068 3,392,978 3,642,978 3,874,291 3,632,880 TOTAL EXPENDITURES 58,374,456 61,049,713 59,849,584 61,109,660 62,576,215 Net Revenues less Expenditures (883,915)47,182 1,320,787 1,745,884 1,592,944 Ending Fund Balance 1,298,783 1,345,965 2,619,570 3,886,959 5,479,903 Target for Contingency 5,241,439 5,765,674 5,620,661 5,723,537 5,894,334 Difference (3,942,656)(4,419,709)(3,001,091)(1,836,578)(414,431) As of November 30, 2012 (without Annexation) GENERAL FUND Difference (3,942,656)(4,419,709)(3,001,091)(1,836,578)(414,431) 2.5%2.3%4.7%6.8%9.3% Major Drivers: A - WA State budget cut Liquor Excise Tax to local governments for their FY July 2012 thru June 2013. As a result, estimated actuals are reduced by $110,500 for 2012. The reduction has been fully offset by $243,753 in one-time additional revenues received from the disposal of state liquor stores. 22 2011 2012 2012 2013 2014 Actual Budget Est Actual Budget Budget Beginning Fund Balance (1,356,589)(655,268)(655,268)415,875 500,122 Revenues Taxes: Property 2,778,301 2,824,923 2,825,033 2,881,141 2,931,373 Sales Tax 4,199,570 4,212,630 4,366,010 4,304,061 4,359,680 Utility 2,869,930 2,582,602 2,668,422 2,962,011 2,984,136 Other 336,295 385,400 344,334 332,501 335,826 Licenses and Permits 11,431 6,378 Intergovernmental Revenue 1,089,069 929,407 968,158 A 834,153 940,933 Charges for Services 6,176 3,288 TOTAL REVENUES 11,290,772 10,934,962 11,181,623 11,313,867 11,551,948 Expenditures Salaries & Benefits 5,797,107 5,259,167 4,858,545 5,563,848 5,677,882 Supplies 461,091 763,215 275,600 931,590 949,543 Services & Charges 4,336,902 4,823,770 4,434,234 4,734,182 4,847,907 Capital Outlay 112,156 Cost Allocations (117,805)(32,075) TOTAL EXPENDITURES 10,589,451 10,846,152 9,536,304 11,229,620 11,475,332 Net Revenues less Expenditures 701,321 88,810 1,645,319 84,247 76,616 Ending Fund Balance (655,268)(566,458)990,051 500,122 576,738 Major Drivers: As of November 30, 2012 ANNEXATION Major Drivers: A - WA State budget cut Liquor Excise Tax to local governments for their FY July 2012 thru June 2013. As a result, estimated actuals are reduced by $31,900 for 2012. The reduction has been fully offset by $70,362 in one-time additional revenues received from the disposal of state liquor stores. 23 2011 2012 2012 2013 2014 Actual Budget Est Actual Budget Budget Beginning Fund Balance (1,402,940)355,417 355,417 271,151 237,517 Revenues Fuel Tax - Unrestricted 1,809,260 1,934,060 1,798,676 1,886,725 1,905,592 Water Utility Tax 158,630 165,694 163,217 167,414 172,436 Sewer Utility Tax 225,584 228,153 225,584 231,245 238,182 Drainage Utility Tax 157,496 167,553 164,583 173,236 178,433 Electric Utility Tax 1,110,606 1,081,102 1,099,500 1,119,842 1,131,040 Gas Utility Tax 385,646 377,313 375,234 393,959 397,899 Garbage Utility Tax 215,379 204,536 158,856 205,866 207,925 Telephone Utility Tax 685,771 676,428 702,915 669,929 669,929 Other Tax 4,700,000 4,700,000 Miscellaneous Revenues (48,305)70 70 Transfers In 2,105,000 Total Revenues 6,853,374 4,834,839 4,640,261 9,548,286 9,601,506 Total Resources 5,450,434 5,190,256 4,995,678 9,819,437 9,839,023 Expenditures & Transfers Debt Service PW Trust Fund Loan 800,835 797,201 797,200 793,499 789,798 LTGO Bonds 2000 202,899 203,679 203,679 146,660 148,276 LTGO Bonds 2002 647,206 650,056 650,056 650,945 652,007 GO Refund (96) 2004 151,806 136,393 136,393 139,507 151,089 GO Refund 2005 (93,95,00,96TF)38,016 37,789 37,789 114,714 112,485 LTGO Bonds 2008 449,880 487,066 487,066 466,921 472,025 LTGO Bonds 2009 207,797 207,213 207,213 207,107 207,637 Total Debt Service 2,498,438 2,519,397 2,519,396 2,519,353 2,533,317 Operating Costs Street Utility Operations 2,062,248 1,742,774 1,725,346 1,674,419 1,697,543 Street Tree Maintenance Program 240,239 249,834 244,837 267,968 274,145 Engineering Services Allocation 259,359 264,546 264,546 265,180 265,180 Total Operating Costs 2,561,846 2,257,154 2,234,730 2,207,567 2,236,868 Arterials Asphalt Overlays 4,700,000 4,700,000 STREET OPERATING FUND As of November 30, 2012 Asphalt Overlays 4,700,000 4,700,000 84th Avenue Rehabilitation 137,733 4th Avenue Improvement 999,127 212th UPRR/BN Grade Separation 95,813 BNSF Grade Separation 459,525 Closed and other Arterial Projects (1,689,479)(7,228) Total Arterials 2,719 (7,228)4,700,000 4,700,000 Intersection Improvements Traffic Signal Control Cabinets (6,845) Signal Battery Backup 961 Closed and Other Intersection Imps (100,000) Total Intersection Improvements (105,884) Other Improvements Transportation Master Plan 6,017 Mero Transit Services 35,000 155,000 155,000 155,000 155,000 Russell Road Maint Facility 67,108 2nd Avenue Pedestrian Imp 29,772 Total Other Improvements 137,898 155,000 155,000 155,000 155,000 Total Effective Transportation System 2,596,579 2,412,154 2,382,502 7,062,567 7,091,868 Total Expense & Transportation 5,095,017 4,931,551 4,901,897 9,581,920 9,625,185 Change In Fund Balance 1,758,357 (96,712)(261,637)(33,634)(23,679) Ending Fund Balance 355,417 258,705 93,781 237,517 213,838 24 2011 2012 2012 2013 2014 Actual Budget Est Actual Budget Budget Beginning Fund Balance 48,624 86,810 86,810 94,907 110,839 Revenues Lodging Tax 182,840 181,160 182,822 194,382 196,812 Miscellaneous Income 33 300 127 50 50 Total Revenues 182,873 181,460 182,948 194,432 196,862 Total Resources 231,498 268,270 269,758 289,339 307,701 Expenditures Seattle Southside Visitor Services 120,000 120,000 120,000 140,000 140,000 Tourism Unallocated 5,000 25,000 26,000 20,000 20,000 Tourism Chamber 18,500 18,500 18,500 18,500 18,500 Total Expenditures 143,500 163,500 164,500 178,500 178,500 Transfers Out - ShoWare Marquee Project 1,188 Transfers Out - ShoWare Impact Study 5,000 5,000 Transfers Out - Ballfield Portable Fencing 10,000 10,000 Total Expenditures and Transfers 144,688 178,500 179,500 178,500 178,500 Change in Fund Balance 38,186 2,960 3,449 15,932 18,362 Ending Fund Balance 86,810 89,770 90,259 110,839 129,201 LODGING TAX OPERATING FUND As of November 30, 2012 25 2011 2012 2012 2013 2014 Actual Budget Est Actual Budget Budget BEGINNING FUND BALANCE (57,001)20,579 20,579 119,957 126,448 REVENUES Utility Taxes: Water 47,589 52,279 50,044 50,224 51,731 Sewer 67,675 68,437 69,976 69,374 71,455 Drainage 47,249 50,476 50,806 55,971 57,650 Electric 333,182 338,293 326,048 335,885 339,244 Gas 115,694 115,261 105,074 118,164 119,346 Garbage 64,614 61,481 59,062 61,824 62,442 Telephone 205,731 202,928 208,065 200,938 200,938 Miscellaneous Revenues 223 474 535 250 255 TOTAL REVENUES 881,957 889,629 869,611 892,630 903,061 TOTAL RESOURCES 824,956 910,208 890,190 1,012,587 1,029,509 EXPENDITURES Valued Government Services Transfer Out - General Fund Teen Programs 762,377 775,000 775,000 844,139 856,524 Teen Golf Program 42,000 42,000 42,000 42,000 42,000 TOTAL EXPENDITURES (TRANSFERS)804,377 817,000 817,000 886,139 898,524 Change In Fund Balance 77,580 72,629 52,611 6,491 4,537 ENDING FUND BALANCE 20,579 93,208 73,190 126,448 130,985 YOUTH/TEEN PROGRAMS OPERATING FUND As of November 30, 2012 26 2011 2012 2012 2012 2013 2014 Actuals Budget YTD Est Actual Budget Budget Total Beginning Fund Balance (8,209,839) (12,052,614) (12,052,614) (12,052,614) (12,411,319) (6,677,326) Revenues & Other Fin Sources Sales Tax 3,784,084 4,855,698 4,054,223 4,336,560 4,340,469 4,405,576 Real Estate Excise Tax 1,050,162 925,272 1,457,446 1,572,828 1,267,799 1,648,819 Real Estate Excise Tax-2nd Qtr 1,050,162 925,272 1,457,446 1,572,828 1,017,799 1,148,819 Real Estate Excise Tax-St Percent 134,852 255,899 255,899 Miscellaneous Revenues 3,381 3,518 2,183 2,768 3,939 3,978 Transfer In - Facilities 260,000 260,000 260,000 Sale of Property 6,000,000 198,526 198,526 6,000,000 Long-Term Leases 100,000 Utility Tax 1,171,672 1,218,674 Transfer In - GF 450,000 2,090,929 2,090,929 2,193,787 2,259,600 Total Rev/Other Fin Sources 6,572,640 15,060,689 7,685,722 10,290,338 15,995,465 10,685,466 Total Resources (1,637,199) 3,008,075 (4,366,892) (1,762,276) 3,584,146 4,008,140 Expenditures (Transfers) Debt Service Non-Voted Debt Service 7,533 6,013 6,013 1,171,672 1,218,674 LTGO Bonds 2000 539,945 542,021 76,575 542,021 Valley Communications 157,790 250,030 170,910 250,030 240,880 229,280 LTGO Bonds 2002 508,244 510,393 82,566 510,393 GO Refund 2012 (2000/2002)674,179 679,856 LTGO / Taxable Bonds 2003 666,259 667,275 667,274 667,275 666,340 186,491 GO Refund (96) 2004 1,611,435 1,447,830 244,441 1,447,830 1,480,875 1,603,821 GO Refund 2005 (93,95,00,96TF)63,492 63,112 63,112 63,112 191,579 187,857 LTGO Bonds 2006 782,000 770,000 235,000 770,000 758,000 1,246,000 LTGO Bonds 2008 1,418,970 1,412,334 419,893 1,412,334 1,306,679 1,324,575 GO Refund 2009 (Part 1999)723,670 721,641 90,723 721,641 721,268 723,120 ShoWare Debt Service 2,793,077 2,500,000 1,337,668 2,764,025 2,500,000 2,400,000 Water Fund Loan Payoff 500,000 Subtotal Debt Service 9,272,415 8,884,636 3,394,174 9,654,674 9,711,472 9,799,674 Facilities Floor Coverings (51) HVAC Lifecycle Replacements 205,000 75,000 75,000 75,000 Kent Meridian Pool Repairs/Mtc 78,288 25,000 25,000 25,000 Parks Maintenance Shop Renovation 35,000 35,000 35,000 Public Building Major Maintenance 2,876 50,000 50,000 50,000 Sealcoat Parking Lots 35,000 35,000 35,000 Security Camera Software Upgrade 40,000 40,000 40,000 Closed and Other Facilities Projects (181,114) Subtotal Facilities 105,000 260,000 260,000 260,000 0 0 Information Technology Hardware Lifecycle Replacmnts 120,000 120,000 Technology Projects 1,007,500 Subtotal Information Technology 0 1,127,500 0 120,000 0 0 Parks Adopt-a-Park Program 38,516 Eagle Scout Projects 26,873 Earthworks Stairs 75,000 Kent Parks Foundation 23,127 Lake Meridian Play Equipment 41,283 Lifecycle Parks System 18,434 400,000 118,499 400,000 250,000 500,000 Park Land Acquisition 707,401 Park Master Plans 6,526 Rental Houses Demolition 25,000 Town Square Park 19,270 Turnkey Neighborhood Park 42,179 CAPITAL IMPROVEMENT OPERATING FUND Including Both Portions of Estate Excise Taxes As of November 30, 2012 27 2011 2012 2012 2012 2013 2014 Actuals Budget YTD Est Actual Budget Budget CAPITAL IMPROVEMENT OPERATING FUND Including Both Portions of Estate Excise Taxes As of November 30, 2012 Urban Forestry 5,000 15,000 15,000 Closed and Other Parks Projects (315,608) (450,000) (450,738) (450,738) Subtotal Parks 713,000 (35,000) (332,239) (35,738) 250,000 500,000 Other Event Center Lifecycle 300,000 300,000 300,000 300,000 300,000 Annexation Study (48,076) (48,076) (48,076) Neighborhood Matching Grants 25,000 Street Projects 1,007,500 Subtotal Other 325,000 1,259,424 (48,076) 251,924 300,000 300,000 Total Expenditures (Transfers)10,415,415 11,496,560 3,273,859 10,250,860 10,261,472 10,599,674 Change in Fund Balance (3,842,776) 3,564,129 4,411,863 39,478 5,733,993 85,792 Total Ending Fund Balance (12,052,614) (8,488,485) (7,640,751) (12,013,136) (6,677,326) (6,591,534) 28 2011 2012 2012 2013 2014 Actual Budget Est Actual Budget Budget Beginning Fund Balance (737,912) 327,985 327,985 512,961 574,021 Revenues Sales Tax - Local Option (1)1,847,825 1,792,028 1,832,695 1,814,268 1,841,482 MVET - Basic Crime 88,583 92,080 104,434 92,899 93,829 MVET - High Crime 140,978 185,500 92,623 191,199 193,110 MVET - Special Programs 70,949 74,453 84,782 74,406 75,150 Miscellaneous Revenues 865 206 100 100 Transfers In 980,000 Total Revenues 3,128,335 2,144,926 2,114,741 2,172,872 2,203,671 Total Resources 2,390,422 2,472,911 2,442,726 2,685,833 2,777,692 Expenditures Law Salaries & Benefits 605,802 634,513 566,121 554,171 561,938 Supplies 20,265 30,194 21,630 30,554 30,922 Services & Charges 11,745 22,684 14,181 22,349 22,754 Domestic Violence Salaries & Benefits 247,605 186,473 160,105 138,291 140,497 Services & Charges 8,861 8,037 8,740 8,198 8,361 KYFS - Youth Violence Prevention Services & Charges 25,000 25,000 25,000 25,000 25,000 Police Salaries & Benefits 1,058,299 1,126,892 1,036,836 1,135,553 1,145,683 Supplies 31,837 49,298 42,246 58,064 71,828 Services & Charges 36,524 87,691 57,555 123,132 130,396 Total Expenditures 2,045,938 2,170,782 1,932,414 2,095,312 2,137,379 Transfers Out 16,500 16,500 16,500 16,500 16,500 Total Expenditures and Transfers 2,062,438 2,187,282 1,948,914 2,111,812 2,153,879 Increase (Decrease) In Fund Balance 1,065,897 (42,356) 165,827 61,060 49,792 Ending Fund Balance 327,985 285,629 493,812 574,021 623,813 (1) Council resolution allocated 11% of Criminal Justice sales tax to Domestic Violence. CRIMINAL JUSTICE OPERATING FUND November 30, 2012 29 2011 2012 2012 2013 2014 Actuals Budget Est Actual Budget Budget Beginning Working Capital (1,740,829)(2,174,297)(2,174,297)(2,295,795)(2,288,505) Revenues 18 Hole Course Green Fees 1,022,112 1,438,000 1,126,037 1,288,000 1,338,000 Cart & Club Rentals 141,477 204,000 155,839 204,000 204,000 Restaurant Lease 50,724 60,000 47,864 60,000 60,000 Par 3 Course Green Fees 222,051 285,000 221,975 285,000 285,000 Cart & Club Rentals 12,082 14,000 12,295 14,000 14,000 Food & Beverage Sales 11,065 20,000 10,221 20,000 20,000 Driving Range Driving Range Fees 449,488 415,000 449,488 415,000 415,000 Mini Putt Fees 23,909 60,000 34,332 60,000 60,000 Lesson Fees 86,947 120,000 87,204 120,000 120,000 Cart & Club Rentals 756 1,821 Food & Beverage Sales 29,464 35,000 34,271 35,000 35,000 Merchandising Merchandise Sales 449,538 563,344 452,508 563,344 563,344 Other Insurance Reimbursement 115,861 115,861 Miscellaneous Revenues 1,498 3,598 Driving Range Cell Tower Lease 20,100 20,863 Total Revenues 2,521,209 3,330,205 2,774,177 3,064,344 3,114,344 Total Resources 780,380 1,155,908 599,880 768,549 825,839 Expenditures (Transfers) 18 Hole Course 1,774,812 1,683,062 1,637,281 1,724,636 1,754,017 Par 3 Course 313,189 325,284 298,077 294,944 299,546 Driving Range 414,742 452,223 383,491 479,598 488,012 Merchandising 448,641 549,161 422,373 554,930 565,013 Repair Damaged Assets 115,861 117,861 Other Expenses 3,293 3,602 2,946 Total Expenditures (Transfers)2,954,677 3,125,591 2,862,685 3,057,054 3,106,588 Net Change in Working Capital (433,468)204,614 (88,508)7,290 7,756 Total Working Capital (2,174,297)(1,969,683)(2,262,805)(2,288,505)(2,280,749) Working Capital Difference 0 204,614 32,990 (2,288,505)(2,280,749) GOLF OPERATING FUND As of November 30, 2012 30 2011 2012 2012 2013 2014 Actual Budget Est Actual Budget Budget Beginning Working Capital 2,483,059 2,628,235 2,628,235 1,528,371 1,237,151 Operating Revenue Fleet Operations 3,058,613 2,805,692 2,861,806 3,187,651 3,335,555 Fleet Replacement 367,422 372,616 372,616 792,850 1,042,850 Sale of Property 29,335 Miscellaneous Revenues 3,590 13,835 5,550 13,835 13,835 Total Operating Revenue 3,429,625 3,192,143 3,269,307 3,994,336 4,392,240 Total Resources 5,912,684 5,820,378 5,897,542 5,522,707 5,629,391 Expenditures Salaries & Benefits 761,307 808,986 803,640 827,334 835,845 Supplies 1,365,507 1,413,345 1,637,332 1,583,964 1,615,815 Services 704,829 754,789 819,141 739,124 756,212 Capital Outlay 238,385 1,385,511 900,000 1,135,000 500,000 Total Expenditures 3,070,027 4,362,631 4,160,113 4,285,422 3,707,872 Transfers Out 214,422 134 Total Expenses and Transfers 3,284,449 4,362,631 4,160,113 4,285,556 3,707,872 Net Change In Working Capital 145,176 (1,170,488) (890,806) (291,220) 684,368 Total Working Capital 2,628,235 1,457,747 1,737,429 1,237,151 1,921,519 FLEET SERVICES FUND As of November 30, 2012 31 2011 2012 2012 2013 2014 Actual Budget Est Actual Budget Budget Beginning Working Capital (66,659)(122,352)(122,352)(124,116)192 REVENUE Central Stores 132,922 236,376 133,564 217,827 222,183 Postage 200,572 355,264 203,663 296,204 301,610 Misc Revenue 120,882 Total Revenue 333,495 591,640 337,226 634,913 523,793 Total Resources 266,836 469,288 214,875 510,797 523,985 EXPENSE Central Stores 130,063 203,386 98,713 207,454 211,603 Postage 240,201 273,096 232,953 282,099 287,248 Central Services 18,923 19,301 19,301 19,361 19,555 Total Expense 389,187 495,783 350,967 508,914 518,406 Net Operating Income (55,693)95,857 (13,740)125,999 5,387 Ending Working Capital (122,352)(26,495)(136,092)1,883 5,579 CENTRAL SERVICES FUND As of November 30, 2012 32 2011 2012 2012 2013 2014 Actual Budget Est Actual Budget Budget Beginning Working Capital (203)399,972 399,972 414,500 458,698 Revenues Contributions & Other 4,139,517 4,670,110 4,512,074 4,041,427 4,149,863 Utility Tax 1,040,000 1,045,200 Intergovernmental - RFA 445,964 410,839 410,839 389,012 396,793 Technology Fees 240,000 405,481 374,800 389,308 Total Revenue 4,585,481 5,320,949 5,328,393 5,845,239 5,981,164 Total Resources 4,585,278 5,720,921 5,728,366 6,259,739 6,439,862 Expenditures Computer Systems & Tech Svcs Salaries & Benefits 1,608,751 2,232,566 2,193,072 1,976,384 2,003,262 Supplies 95,662 41,923 170,262 42,629 43,349 Services & Charges 1,116,749 1,214,957 1,139,074 1,221,064 1,259,113 Subtotal 2,821,162 3,489,446 3,502,407 3,240,077 3,305,724 Telecommunications Salaries & Benefits 140,210 149,266 148,730 147,009 149,498 Supplies 19,643 14,496 14,482 14,774 15,058 Services & Charges 311,469 396,600 356,600 406,661 415,337 Subtotal 471,322 560,362 519,811 568,444 579,893 Printing/Graphics/Cable TV Salaries & Benefits 551,459 561,238 558,086 574,237 583,105 Supplies 38,785 74,389 46,101 75,821 77,282 Services & Charges 302,578 318,994 314,385 343,739 351,336 Subtotal 892,822 954,621 918,571 993,797 1,011,723 Total Operating Expense 4,185,306 5,004,429 4,940,790 4,802,318 4,897,340 Transfers Out-LT Lifecycle 240,000 405,481 1,226,491 1,247,808 Total Exp & Transfers 4,185,306 5,244,429 5,346,271 6,028,809 6,145,148 Net Income 400,176 76,520 (17,878)(183,570)(163,984) Ending Working Capital 399,972 476,492 382,095 230,930 294,714 INFORMATION TECHNOLOGY FUND As of November 30, 2012 33 2011 2012 2012 2013 2014 Actual Budget Est Actual Budget Budget Beginning Working Capital 1,526 306,190 306,190 614,930 499,850 Operating Revenue Intergovernmental -RFA 677,689 852,227 843,316 843,316 843,316 Rental Fees - Internal 3,869,088 4,240,371 4,240,371 3,997,582 4,178,609 Leases 156,692 26,918 26,916 26,916 Miscellaneous Revenue 12,429 83,762 18,964 16,269 16,269 Total Revenue 4,715,898 5,176,360 5,129,569 4,884,083 5,065,110 Total Resources 4,717,424 5,482,550 5,435,759 5,499,013 5,564,960 Operating Expense Salaries and benefits 2,271,279 2,435,914 2,287,817 2,165,481 2,209,721 Supplies 291,157 371,171 308,539 321,244 329,655 Services and charges 4,209,918 1,989,469 1,813,428 1,903,323 1,951,217 Cost allocation (2,514,022) Total Operating Expense 4,258,332 4,837,054 4,409,784 4,390,048 4,490,593 Other Financial Uses Transfers Out - Projects 260,000 260,000 500,000 570,000 Transfers Out - Debt 152,903 152,903 152,903 109,115 31,714 Total Non Operating Rev (Exp)152,903 412,903 412,903 609,115 601,714 Total Expenses and Uses 4,411,235 5,249,957 4,822,687 4,999,163 5,092,307 Net Change In Working Capital 304,663 (73,597)306,883 (115,080)(27,197) FACILITIES OPERATING FUND As of November 30, 2012 Net Change In Working Capital 304,663 (73,597)306,883 (115,080)(27,197) Ending Working Capital 306,190 232,593 613,072 499,850 472,653 34 2011 2012 2012 2013 2014 Actual Budget Est Actual Budget Budget Beginning Working Capital 42,250 201,790 201,790 219,379 188,738 Revenues Contributions 401,758 402,324 389,782 402,324 402,324 Miscellaneous Revenue 197 100 308 250 250 Total Revenues 401,956 402,424 390,090 402,574 402,574 Total Resources 444,205 604,214 591,880 621,953 591,312 Expenditures Salaries & Benefits 25,966 24,706 17,659 23,951 24,262 Supplies 250 444 222 4,177 4,260 Claims Paid 1st Quarter 43,309 100,000 77,395 100,000 92,500 2nd Quarter 59,289 100,000 101,465 100,000 92,500 3rd Quarter 37,379 100,000 112,769 100,000 92,500 4th Quarter 73,425 100,000 39,930 100,000 92,500 Other Services & Charges 2,796 4,987 3,050 5,087 5,189 Total Expenditures 242,415 430,137 352,490 433,215 403,711 Net Income 159,541 (27,713) 37,600 (30,641) (1,137) Ending Working Capital 201,790 174,077 239,390 188,738 187,601 UNEMPLOYMENT FUND As of November 30, 2012 35 2011 2012 2012 2013 2014 Actual Budget Est Actual Budget Budget Beginning Working Capital (128,109) (509,195) (509,195) 50,489 160,609 Revenues Contributions 1,405,995 1,816,362 1,610,353 1,656,075 1,656,075 Miscellaneous Revenue 2,744 5,000 3,342 3,000 3,000 Total Revenue 1,408,740 1,821,362 1,613,695 1,659,075 1,659,075 Total Resources 1,280,631 1,312,167 1,104,500 1,709,564 1,819,684 Expenditures Salaries & Benefits 105,315 109,148 92,984 106,022 107,262 Judgements & Damages 820,745 992,168 702,775 1,000,000 950,000 Ultimate Loss Adjustment 563,979 Liability Insurance 60,636 76,700 64,720 78,234 79,799 Intergovernmental Services 137,804 204,000 147,231 204,000 204,000 Administrative Expenses 59,153 52,723 60,337 53,777 54,853 Debt & Financial services 9,916 Other Expenses 18,650 16,302 16,302 16,660 16,962 Safety Program 23,544 88,492 22,356 90,262 92,066 Total Expenditures 1,789,826 1,549,449 1,106,704 1,548,955 1,504,942 Net Income (381,086) 271,913 506,992 110,120 154,133 Ending Working Capital (509,195) (237,282) (2,203) 160,609 314,742 Claims Reserve* Reserve Amount 2,433,563 2,433,563 2,433,563 - - Actuary Recommended 2,293,198 2,293,198 2,293,198 2,293,198 2,293,198 *Claims reserve is not included in ending working capital. It is adjusted annually on December 31st. The variance between reserve amount booked and actuary recommended amount is due to a timing difference between when the actual entries must be made versus receipt of the actuary report. WORKERS COMPENSATION FUND As of November 30, 2012 36 2011 2012 2012 2013 2014 Actual Budget Est Actual Budget Budget Beginning Working Capital 3,219,631 4,634,833 4,634,833 5,128,725 6,062,526 Revenues Contributions Blue Cross 9,019,416 9,149,130 9,162,395 9,606,586 10,086,916 Group Health 411,121 471,704 394,458 424,534 445,761 Employee Share Blue Cross 915,841 993,399 912,095 1,043,069 1,095,222 Group Health 53,183 61,640 51,196 55,476 58,250 RFA Contributions 3,732,861 3,789,581 3,687,875 COBRA 123,219 82,173 171,103 86,282 90,596 Miscellaneous 179,176 141,017 188,894 148,068 155,471 Total Revenue 14,434,817 14,688,644 14,568,016 11,364,015 11,932,216 Total Resources 17,654,448 19,323,477 19,202,849 16,492,740 17,994,742 Expenditures Salaries & Benefits 317,259 350,273 334,527 350,704 356,411 Blue Cross Claims 10,547,107 10,467,322 10,780,898 8,045,679 8,881,459 Blue Cross Admin Fees 657,522 570,188 566,465 397,404 417,274 Blue Cross Audit Fees 58,169 58,169 59,332 60,519 Delta Dental Claims 978,315 1,010,993 916,350 811,325 860,816 Delta Dental Admin Fees 53,133 49,858 68,039 46,015 48,316 Vision Service Plan Claims 125,750 144,947 116,782 95,021 95,021 Vision Service Plan Admin Fees 27,195 22,277 27,806 14,293 15,008 Stop Loss Fees 397,437 469,598 438,594 415,113 477,380 HEALTH AND EMPLOYEE WELLNESS FUND As of November 30, 2012 Stop Loss Fees 397,437 469,598 438,594 415,113 477,380 Stop Loss Reimbursements (410,512) (349,793) (349,793) (349,793) (349,793) Group Health Premiums 464,304 461,973 445,654 531,269 610,959 IBNR Adjustment (173,300) 113,700 (110,300) (127,800) 61,700 Wellness 12,100 57,172 17,814 88,314 89,482 Other Professional Services 23,305 52,254 54,453 53,338 54,345 Total Expenditures 13,019,615 13,478,931 13,365,456 10,430,214 11,678,897 Change in Working Capital 1,415,202 1,209,713 1,202,560 933,801 253,319 Ending Working Capital 4,634,833 5,844,546 5,837,393 6,062,526 6,315,845 IBNR 863,400 753,100 753,100 609,300 669,300 Target Fund Bal @ 2 X IBNR 1,726,800 1,506,200 1,506,200 1,218,600 1,338,600 Ending Working Capital Less 2 X IBNR 2,908,033 4,338,346 4,331,193 4,843,926 4,977,245 37 2011 2012 2012 2013 2014 Actual Budget Est Actual Budget Budget Beginning Working Capital 647,099 527,368 527,368 472,982 337,680 Revenues Contributions 623,268 757,949 606,436 673,806 751,294 Contributions - Dependents 108,855 121,418 60,873 60,000 72,000 Miscellaneous Revenue 1,042 2,500 756 2,500 2,500 Total Revenues 733,165 881,867 668,066 736,306 825,794 Operating Transfers In 250,000 250,000 250,000 250,000 250,000 Total Resources 1,630,264 1,659,235 1,445,433 1,459,288 1,413,474 Expenditures Blue Cross Claims 810,202 714,122 703,306 764,122 814,122 Blue Cross Admin Fees 57,803 60,600 58,880 61,812 63,048 Delta Dental Claims 44,601 45,880 42,753 50,468 52,991 Delta Dental Admin Fees 4,415 4,680 5,476 4,774 4,869 Vision Service Plan Claims 7,066 5,512 6,226 7,441 7,813 Vision Service Plan Admin Fees 1,718 1,768 1,768 1,803 1,839 Stop Loss Reimbursements (25,000)(2,083)(25,000)(25,000) Stop Loss Fees 34,450 50,425 43,778 50,425 51,434 IBNR Adjustment 19,500 8,000 (14,400)4,900 5,300 Medical Reimbursements 119,207 197,327 115,769 184,682 191,416 Other Professional Services 3,934 15,863 20,535 16,181 16,505 Total Expenditures 1,102,897 1,079,177 982,008 1,121,608 1,184,337 Change in Fund Balance (119,732)52,690 (63,943)(135,302)(108,543) Ending Working Capital 527,368 580,058 463,425 337,680 229,137 IBNR 67,100 52,700 52,700 57,600 62,900 Target Fund Bal @ 2 X IBNR 134,200 105,400 105,400 115,200 125,800 Ending Working Capital Less 2 X IBNR 393,168 474,658 358,025 222,480 103,337 LEOFF 1 RETIREES BENEFITS FUND As of November 30, 2012 38 2011 2012 2012 2013 2014 Actual Budget Est Actual Budget Budget Beginning Working Capital 163,462 831,667 831,667 1,267,091 1,595,118 Revenues Contributions 2,295,112 2,341,016 2,340,300 2,340,300 2,340,300 Miscellaneous Revenue 4,061 4,000 5,383 4,000 4,000 Total Revenues 2,299,173 2,345,016 2,345,683 2,344,300 2,344,300 Total Resources 2,462,635 3,176,683 3,177,350 3,611,391 3,939,418 Expenditures Salaries & Benefits 103,864 98,806 92,699 95,684 96,924 Claims & Judgements 568,796 1,466,936 366,936 1,000,000 1,000,000 Insurance Premiums 830,422 685,476 685,476 719,750 755,737 Other Expenses 127,886 200,551 145,709 200,839 204,857 Total Expenditures 1,630,968 2,451,769 1,290,819 2,016,273 2,057,518 Net Income 668,205 (106,753) 1,054,864 328,027 286,782 Ending Working Capital 831,667 724,914 1,886,531 1,595,118 1,881,900 Claims Reserve* Reserve Amount 2,171,321 2,171,321 2,171,321 Actuary Recommended 1,964,167 1,964,167 1,964,167 - - *Claims reserve is not included in ending working capital. It is adjusted annually on December 31st. The variance between reserve amount booked and actuary recommended amount is due to a timing difference between when the actual entries must be made versus receipt of the actuary report. LIABILITY INSURANCE FUND As of November 30, 2012 39 2011 2012 2012 2013 2014 Actual Budget Est Actual Budget Budget Beginning Working Capital 70,267 104,731 104,731 142,923 146,843 Revenues Contributions 444,697 453,593 453,593 562,455 568,080 Miscellaneous Revenue 20 100 114 100 100 Total Revenues 444,717 453,693 453,708 562,555 568,180 Total Resources 514,984 558,424 558,439 705,478 715,023 Expenditures Insurance Premiums 384,285 386,131 642,459 510,000 520,200 Insurance Premiums-2013 prepaid (254,725) Property Claims/Deductibles 24,684 24,684 24,684 25,178 Other Expenses 25,967 24,706 24,706 23,951 24,262 Total Expenditures 410,253 435,521 437,124 558,635 569,640 Net Income 34,464 18,172 16,583 3,920 (1,460) Working Capital 104,731 122,903 121,315 146,843 145,383 PROPERTY INSURANCE FUND As of November 30, 2012 40 Ch a n g e C h a n g e C h a n g e Ja n / O c t 0 9 N o v - 0 9 T o t a l J a n / O c t 1 0 N o v - 1 0 T o t a l J a n / O c t 1 1 N o v - 1 1 T o t a l J a n / O c t 1 2 N o v - 1 2 T o t a l 2 0 0 9 - 2 0 1 0 2 0 1 0 - 2 0 1 1 2 0 1 1 - 2 0 1 2 Re v e n u e s : Pr o p e r t y T a x e s 2 4 , 3 2 2 , 2 7 1 2, 4 0 9 , 2 0 8 26 , 7 3 1 , 4 7 9 24 , 9 9 3 , 3 6 7 2, 1 7 2 , 2 6 6 27 , 1 6 5 , 6 3 3 15 , 3 1 3 , 9 2 4 1, 1 6 2 , 2 5 9 16 , 4 7 6 , 1 8 3 15 , 5 1 4 , 2 3 4 1, 5 5 4 , 6 8 5 17 , 0 6 8 , 9 1 9 43 4 , 1 5 4 ( 1 0 , 6 8 9 , 4 5 0 ) 59 2 , 7 3 6 Sa l e s T a x 12 , 0 8 1 , 1 5 9 1, 5 6 7 , 5 1 5 13 , 6 4 8 , 6 7 4 12 , 7 3 4 , 1 0 2 1, 0 1 8 , 4 2 3 13 , 7 5 2 , 5 2 5 13 , 3 8 9 , 6 9 0 1, 0 2 2 , 2 3 5 14 , 4 1 1 , 9 2 5 9, 1 4 1 , 7 0 4 99 9 , 6 1 4 1 0 , 1 4 1 , 3 1 8 10 3 , 8 5 1 65 9 , 4 0 0 ( 4 , 2 7 0 , 6 0 7 ) Ut i l i t y T a x 11 , 9 5 4 , 5 1 9 99 2 , 9 2 7 12 , 9 4 7 , 4 4 6 11 , 7 2 2 , 2 6 0 1, 0 2 0 , 5 5 6 12 , 7 4 2 , 8 1 6 10 , 8 6 3 , 9 3 0 87 2 , 5 8 5 1 1 , 7 3 6 , 5 1 5 12 , 7 8 8 , 6 6 8 1, 1 8 9 , 1 2 3 13 , 9 7 7 , 7 9 1 (2 0 4 , 6 3 0 ) (1 , 0 0 6 , 3 0 1 ) 2, 2 4 1 , 2 7 6 Ot h e r T a x e s 49 3 , 4 7 5 22 , 8 9 9 51 6 , 3 7 4 5 0 8 , 7 4 6 1, 7 6 7 51 0 , 5 1 3 5 5 7 , 3 3 1 55 , 9 6 6 61 3 , 2 9 7 53 5 , 1 8 4 54 , 7 3 8 58 9 , 9 2 2 (5 , 8 6 1 ) 10 2 , 7 8 4 (2 3 , 3 7 5 ) Li c e n s e s a n d P e r m i t s 1, 6 6 3 , 4 9 2 52 , 4 7 9 1, 7 1 5 , 9 7 1 1, 8 3 6 , 1 7 2 14 0 , 7 4 5 1, 9 7 6 , 9 1 7 1, 9 3 6 , 9 3 3 13 5 , 8 8 9 2, 0 7 2 , 8 2 2 2, 6 2 3 , 3 8 6 13 7 , 4 0 1 2, 7 6 0 , 7 8 7 26 0 , 9 4 6 95 , 9 0 5 68 7 , 9 6 5 In t e r g o v e r n m e n t a l 4, 3 9 6 , 5 3 2 2, 2 5 6 , 4 4 6 6, 6 5 2 , 9 7 8 3, 9 5 8 , 2 5 1 10 8 , 1 3 7 4, 0 6 6 , 3 8 8 1, 2 8 3 , 2 0 3 5, 1 2 9 1 , 2 8 8 , 3 3 2 5, 0 8 0 , 6 3 9 - 5 , 0 8 0 , 6 3 9 (2 , 5 8 6 , 5 9 0 ) (2 , 7 7 8 , 0 5 6 ) 3, 7 9 2 , 3 0 7 Ch a r g e s f o r S e r v i c e s 2, 4 4 4 , 2 3 1 14 6 , 5 8 2 2, 5 9 0 , 8 1 3 2, 6 1 5 , 3 3 5 12 4 , 2 2 8 2, 7 3 9 , 5 6 3 2, 9 0 9 , 0 9 0 26 3 , 5 9 2 3, 1 7 2 , 6 8 2 3, 6 3 9 , 5 5 0 31 8 , 7 8 5 3, 9 5 8 , 3 3 5 14 8 , 7 5 0 43 3 , 1 1 9 78 5 , 6 5 3 Fi n e s a n d F o r f e i t u r e s 1, 2 6 9 , 7 2 7 12 8 , 9 8 7 1, 3 9 8 , 7 1 4 1, 3 6 2 , 2 5 3 12 0 , 7 0 0 1, 4 8 2 , 9 5 3 1, 3 0 7 , 5 2 9 11 4 , 3 9 4 1, 4 2 1 , 9 2 3 1, 1 8 4 , 7 0 8 19 3 , 7 9 3 1, 3 7 8 , 5 0 1 84 , 2 3 9 (6 1 , 0 3 0 ) (4 3 , 4 2 2 ) Mi s c e l l a n e o u s I n c o m e 1, 4 8 4 , 8 0 8 87 , 4 3 2 1, 5 7 2 , 2 4 0 1, 0 5 2 , 5 0 8 77 , 1 9 3 1, 1 2 9 , 7 0 1 1, 0 7 5 , 4 5 9 66 , 8 4 2 1 , 1 4 2 , 3 0 1 1, 2 0 1 , 9 8 8 78 , 9 7 3 1 , 2 8 0 , 9 6 1 (4 4 2 , 5 3 9 ) 12 , 6 0 0 13 8 , 6 6 0 Op e r a t i n g T r a n s f e r s - I n 1, 1 7 3 , 0 9 5 92 , 4 3 0 1, 2 6 5 , 5 2 5 1, 3 4 4 , 9 9 9 - 1, 3 4 4 , 9 9 9 45 0 , 0 0 0 34 1 , 3 4 5 79 1 , 3 4 5 50 0 , 0 0 0 - 5 0 0 , 0 0 0 79 , 4 7 4 (5 5 3 , 6 5 4 ) (2 9 1 , 3 4 5 ) To t a l O p e r a t i n g I n c o m e 61 , 2 8 3 , 3 0 9 7, 7 5 6 , 9 0 5 69 , 0 4 0 , 2 1 4 62 , 1 2 7 , 9 9 3 4, 7 8 4 , 0 1 5 66 , 9 1 2 , 0 0 8 49 , 0 8 7 , 0 8 9 4, 0 4 0 , 2 3 6 53 , 1 2 7 , 3 2 5 52 , 2 1 0 , 0 6 1 4, 5 2 7 , 1 1 2 56 , 7 3 7 , 1 7 3 (2 , 1 2 8 , 2 0 6 ) (1 3 , 7 8 4 , 6 8 3 ) 3, 6 0 9 , 8 4 8 Ex p e n d i t u r e s : Ci t y C o u n c i l 19 7 , 0 8 5 17 , 0 2 3 21 4 , 1 0 8 1 7 2 , 7 6 4 17 , 3 0 1 19 0 , 0 6 5 1 9 6 , 9 1 1 19 , 2 4 5 21 6 , 1 5 6 20 4 , 5 2 0 21 , 0 2 2 22 5 , 5 4 2 (2 4 , 0 4 3 ) 26 , 0 9 1 9, 3 8 6 Ad m i n i s t r a t i o n 1, 4 9 0 , 9 7 8 13 2 , 1 3 0 1, 6 2 3 , 1 0 8 97 5 , 9 7 6 74 , 3 1 3 1, 0 5 0 , 2 8 9 89 6 , 4 6 6 78 , 8 2 3 97 5 , 2 8 9 95 8 , 6 8 2 74 , 3 7 2 1 , 0 3 3 , 0 5 4 (5 7 2 , 8 1 9 ) (7 5 , 0 0 0 ) 57 , 7 6 5 Ci t y C l e r k 44 8 , 3 8 7 37 , 7 7 7 48 6 , 1 6 4 5 2 9 , 5 5 9 40 , 1 5 4 56 9 , 7 1 3 4 4 2 , 3 3 7 36 , 1 6 1 47 8 , 4 9 8 56 3 , 7 5 3 36 , 1 8 6 59 9 , 9 3 9 83 , 5 4 9 (9 1 , 2 1 5 ) 12 1 , 4 4 1 Em p l o y e e S e r v i c e s 90 5 , 6 4 1 53 , 1 2 0 95 8 , 7 6 1 5 4 0 , 1 2 4 43 , 7 7 3 58 3 , 8 9 7 3 6 2 , 5 9 0 49 , 1 8 4 41 1 , 7 7 4 44 6 , 4 7 3 36 , 8 3 3 48 3 , 3 0 6 (3 7 4 , 8 6 4 ) (1 7 2 , 1 2 3 ) 71 , 5 3 2 Le g a l 52 5 , 5 0 1 42 , 9 3 4 56 8 , 4 3 5 4 2 3 , 9 6 1 38 , 1 9 6 46 2 , 1 5 7 2 3 2 , 6 2 3 20 , 0 3 3 25 2 , 6 5 6 22 8 , 2 0 2 22 , 9 5 9 25 1 , 1 6 1 (1 0 6 , 2 7 8 ) (2 0 9 , 5 0 1 ) (1 , 4 9 5 ) Fi n a n c e 1, 6 0 9 , 9 1 3 14 1 , 4 2 2 1, 7 5 1 , 3 3 5 1, 2 5 8 , 7 7 4 11 4 , 1 1 4 1, 3 7 2 , 8 8 8 1, 0 5 0 , 7 7 1 10 2 , 4 5 9 1, 1 5 3 , 2 3 0 1, 0 0 0 , 4 4 2 10 2 , 2 4 2 1, 1 0 2 , 6 8 4 (3 7 8 , 4 4 7 ) (2 1 9 , 6 5 8 ) (5 0 , 5 4 6 ) Ci v i l S e r v i c e 19 , 0 9 1 6, 0 8 9 25 , 1 8 0 3 6 , 5 1 9 2, 3 9 1 38 , 9 1 0 2 2 , 0 0 4 4, 8 3 9 26 , 8 4 3 22 , 0 7 6 1, 1 7 5 23 , 2 5 1 13 , 7 3 0 (1 2 , 0 6 7 ) (3 , 5 9 2 ) He a r i n g E x a m i n e r 23 , 1 9 0 40 4 23 , 5 9 4 4 5 , 4 1 3 4, 8 7 1 50 , 2 8 4 1 2 , 4 1 2 2, 2 2 5 14 , 6 3 7 20 , 6 3 5 18 8 2 0 , 8 2 3 26 , 6 9 0 (3 5 , 6 4 7 ) 6, 1 8 6 La n d U s e & P l a n n i n g 4, 5 8 5 39 6 4, 9 8 1 3 , 8 8 3 30 6 4, 1 8 9 3 , 4 7 1 31 8 3, 7 8 9 3, 5 7 6 27 8 3, 8 5 4 (7 9 2 ) (4 0 0 ) 65 Pe r m i t C e n t e r 61 9 , 2 9 7 52 , 4 8 6 67 1 , 7 8 3 5 2 2 , 1 6 2 52 , 7 9 1 57 4 , 9 5 3 5 6 7 , 3 8 4 57 , 3 6 4 62 4 , 7 4 8 58 5 , 1 2 9 58 , 7 2 4 64 3 , 8 5 3 (9 6 , 8 3 0 ) 49 , 7 9 5 19 , 1 0 5 Pl a n n i n g S e r v i c e s 1, 0 5 9 , 2 2 6 98 , 1 5 3 1, 1 5 7 , 3 7 9 1, 4 3 5 , 4 9 1 14 8 , 9 2 0 1, 5 8 4 , 4 1 1 1, 4 9 9 , 3 0 5 14 6 , 4 3 9 1, 6 4 5 , 7 4 4 1, 4 2 4 , 7 0 8 14 9 , 0 0 3 1, 5 7 3 , 7 1 1 42 7 , 0 3 2 61 , 3 3 3 (7 2 , 0 3 3 ) De v e l o p m e n t E n g i n e e r i n g - - - 4 1 4 , 9 6 1 35 , 9 0 7 45 0 , 8 6 8 3 8 2 , 6 1 7 37 , 6 7 7 42 0 , 2 9 4 38 1 , 0 9 2 31 , 5 7 2 41 2 , 6 6 4 45 0 , 8 6 8 (3 0 , 5 7 4 ) (7 , 6 3 0 ) Co m m u n i t y D e v . A d m i n . 47 4 , 4 4 7 49 , 4 4 7 52 3 , 8 9 4 2 7 2 , 0 8 7 38 , 7 9 0 31 0 , 8 7 7 1 6 4 , 8 8 2 22 , 4 2 7 18 7 , 3 0 9 17 4 , 9 9 1 19 , 3 3 9 19 4 , 3 3 0 (2 1 3 , 0 1 7 ) (1 2 3 , 5 6 8 ) 7, 0 2 1 Ge n e r a l G o v e r n m e n t 7, 3 7 7 , 3 4 1 63 1 , 3 8 1 8, 0 0 8 , 7 2 2 6, 6 3 1 , 6 7 4 61 1 , 8 2 7 7, 2 4 3 , 5 0 1 5, 8 3 3 , 7 7 3 57 7 , 1 9 4 6, 4 1 0 , 9 6 7 6, 0 1 4 , 2 7 9 55 3 , 8 9 3 6, 5 6 8 , 1 7 2 (7 6 5 , 2 2 1 ) (8 3 2 , 5 3 4 ) 15 7 , 2 0 5 Co m p a r i s o n o f R e v e n u e s a n d E x p e n d i t u r e s El e v e n M o n t h s , J a n u a r y t h r o u g h N o v e m b e r 2 0 0 9 , 2 0 1 0 , 2 0 1 1 a n d 2 0 1 2 41 Ch a n g e C h a n g e C h a n g e Ja n / O c t 0 9 N o v - 0 9 T o t a l J a n / O c t 1 0 N o v - 1 0 T o t a l J a n / O c t 1 1 N o v - 1 1 T o t a l J a n / O c t 1 2 N o v - 1 2 T o t a l 2 0 0 9 - 2 0 1 0 2 0 1 0 - 2 0 1 1 2 0 1 1 - 2 0 1 2 Po l i c e 2 0 , 4 6 2 , 2 6 6 2, 4 4 8 , 3 2 7 22 , 9 1 0 , 5 9 3 19 , 6 1 9 , 2 1 5 2, 5 6 1 , 4 8 1 22 , 1 8 0 , 6 9 6 20 , 3 7 2 , 9 8 2 2, 2 4 3 , 2 3 4 22 , 6 1 6 , 2 1 6 20 , 3 3 7 , 3 4 7 2, 6 0 3 , 3 1 3 22 , 9 4 0 , 6 6 0 (7 2 9 , 8 9 7 ) 43 5 , 5 2 0 32 4 , 4 4 4 Fi r e 21 , 3 5 7 , 5 2 7 2, 3 6 2 , 6 6 1 23 , 7 2 0 , 1 8 8 20 , 2 7 7 , 1 9 7 1, 9 2 3 , 3 2 9 22 , 2 0 0 , 5 2 6 2, 5 4 2 , 8 2 8 31 6 , 5 9 2 2, 8 5 9 , 4 2 0 2, 6 3 4 , 0 5 0 23 9 , 7 9 6 2, 8 7 3 , 8 4 6 (1 , 5 1 9 , 6 6 2 ) (1 9 , 3 4 1 , 1 0 6 ) 14 , 4 2 6 Jo i n t T r a i n i n g C e n t e r 11 8 , 8 8 0 11 , 6 7 4 13 0 , 5 5 4 1 1 8 , 5 9 6 11 , 7 7 5 13 0 , 3 7 1 1 2 5 , 6 5 4 12 , 5 2 1 13 8 , 1 7 5 13 4 , 4 9 8 15 , 5 0 6 15 0 , 0 0 4 (1 8 3 ) 7, 8 0 4 11 , 8 2 9 Mu n i c i p a l C o u r t 2, 0 3 8 , 4 4 0 17 9 , 6 4 1 2, 2 1 8 , 0 8 1 1, 8 8 6 , 4 2 2 17 9 , 6 8 4 2, 0 6 6 , 1 0 6 1, 8 7 1 , 1 2 3 16 7 , 9 6 3 2, 0 3 9 , 0 8 6 1, 8 8 3 , 6 5 1 19 4 , 8 7 6 2, 0 7 8 , 5 2 7 (1 5 1 , 9 7 5 ) (2 7 , 0 2 0 ) 39 , 4 4 1 Le g a l P r o s e c u t o r s 74 , 5 4 5 12 , 5 3 1 87 , 0 7 6 1 3 5 , 5 5 6 7, 8 9 1 14 3 , 4 4 7 8 3 , 9 8 0 8, 8 1 6 92 , 7 9 6 10 6 , 6 0 9 11 , 8 2 1 11 8 , 4 3 0 56 , 3 7 1 (5 0 , 6 5 1 ) 25 , 6 3 4 Bu i l d i n g S e r v i c e s 1, 4 5 8 , 0 3 8 12 9 , 8 6 0 1, 5 8 7 , 8 9 8 1, 0 5 6 , 7 2 4 90 , 1 0 9 1, 1 4 6 , 8 3 3 93 9 , 3 4 0 97 , 7 0 0 1 , 0 3 7 , 0 4 0 94 1 , 3 7 2 10 7 , 4 4 4 1, 0 4 8 , 8 1 6 (4 4 1 , 0 6 5 ) (1 0 9 , 7 9 3 ) 11 , 7 7 6 An i m a l C o n t r o l - - - - - - 1 0 1 , 4 8 6 - 1 0 1 , 4 8 6 10 1 , 1 1 3 - 1 0 1 , 1 1 3 - 1 0 1 , 4 8 6 (3 7 3 ) Pu b l i c S a f e t y 45 , 5 0 9 , 6 9 6 5, 1 4 4 , 6 9 4 50 , 6 5 4 , 3 9 0 43 , 0 9 3 , 7 1 0 4, 7 7 4 , 2 6 9 47 , 8 6 7 , 9 7 9 26 , 0 3 7 , 3 9 3 2, 8 4 6 , 8 2 6 28 , 8 8 4 , 2 1 9 26 , 1 3 8 , 6 4 0 3, 1 7 2 , 7 5 6 29 , 3 1 1 , 3 9 6 (2 , 7 8 6 , 4 1 1 ) (1 8 , 9 8 3 , 7 6 0 ) 42 7 , 1 7 7 Pu b l i c W o r k s E n g i n e e r i n g 75 8 , 8 8 7 (1 5 2 , 4 4 4 ) 60 6 , 4 4 3 ( 3 2 1 , 7 1 5 ) 13 8 , 4 8 4 (1 8 3 , 2 3 1 ) (1 2 0 , 1 0 2 ) 16 0 , 2 3 3 40 , 1 3 1 1 , 3 2 0 , 9 3 5 23 6 , 6 8 0 1, 5 5 7 , 6 1 5 (7 8 9 , 6 7 4 ) 22 3 , 3 6 2 1, 5 1 7 , 4 8 4 St r e e t M a i n t i n a n c e 2, 0 8 6 , 5 6 2 93 , 1 9 1 2, 1 7 9 , 7 5 3 1, 8 3 9 , 0 3 9 90 , 3 5 0 1, 9 2 9 , 3 8 9 1, 4 6 8 , 9 5 7 14 9 , 9 8 0 1, 6 1 8 , 9 3 7 1, 5 4 3 , 5 3 6 13 8 , 9 2 3 1, 6 8 2 , 4 5 9 (2 5 0 , 3 6 4 ) (3 1 0 , 4 5 2 ) 63 , 5 2 2 Pu b l i c W o r k s 2, 8 4 5 , 4 4 9 (5 9 , 2 5 3 ) 2 , 7 8 6 , 1 9 6 1, 5 1 7 , 3 2 4 22 8 , 8 3 4 1, 7 4 6 , 1 5 8 1, 3 4 8 , 8 5 5 31 0 , 2 1 3 1, 6 5 9 , 0 6 8 2, 8 6 4 , 4 7 1 37 5 , 6 0 3 3, 2 4 0 , 0 7 4 (1 , 0 4 0 , 0 3 8 ) (8 7 , 0 9 0 ) 1 , 5 8 1 , 0 0 6 Yo u t h & T e e n P r o g r a m s 63 3 , 1 7 2 69 , 1 9 6 70 2 , 3 6 8 5 4 8 , 7 1 3 11 6 , 8 9 5 66 5 , 6 0 8 6 7 2 , 3 8 8 69 , 9 8 6 74 2 , 3 7 4 65 5 , 3 8 0 66 , 2 3 6 72 1 , 6 1 6 (3 6 , 7 6 0 ) 76 , 7 6 6 (2 0 , 7 5 8 ) Pa r k s , R e c . & C o m . S e r v . 7, 6 6 8 , 5 9 5 62 9 , 3 1 8 8, 2 9 7 , 9 1 3 7, 1 9 5 , 7 0 8 59 5 , 9 8 6 7, 7 9 1 , 6 9 4 7, 2 4 8 , 2 5 3 64 7 , 4 6 6 7, 8 9 5 , 7 1 9 7, 3 1 5 , 8 0 0 66 0 , 5 0 3 7, 9 7 6 , 3 0 3 (5 0 6 , 2 1 9 ) 10 4 , 0 2 5 80 , 5 8 4 Cu l t u r e & R e c r e a t i o n 8, 3 0 1 , 7 6 7 69 8 , 5 1 4 9, 0 0 0 , 2 8 1 7, 7 4 4 , 4 2 1 71 2 , 8 8 1 8, 4 5 7 , 3 0 2 7, 9 2 0 , 6 4 1 71 7 , 4 5 2 8, 6 3 8 , 0 9 3 7, 9 7 1 , 1 8 0 72 6 , 7 3 9 8, 6 9 7 , 9 1 9 (5 4 2 , 9 7 9 ) 18 0 , 7 9 1 59 , 8 2 6 He a l t h & H u m a n S e r v i c e s 72 9 , 3 0 0 68 , 0 1 0 79 7 , 3 1 0 7 3 8 , 1 7 6 76 , 8 0 8 81 4 , 9 8 4 7 3 9 , 6 7 5 91 , 6 8 8 83 1 , 3 6 3 77 0 , 6 3 0 80 , 3 6 1 85 0 , 9 9 1 17 , 6 7 4 16 , 3 7 9 19 , 6 2 8 Hu m a n S e r v i c e A g e n c i e s 59 1 , 8 6 6 43 , 0 7 8 63 4 , 9 4 4 5 9 8 , 6 7 6 12 , 8 1 2 61 1 , 4 8 8 5 9 2 , 6 7 0 33 , 0 1 5 62 5 , 6 8 5 58 8 , 6 0 3 28 , 4 6 3 61 7 , 0 6 6 (2 3 , 4 5 6 ) 14 , 1 9 7 (8 , 6 1 9 ) Pa r k s - S e n i o r C e n t e r 1, 3 4 0 , 0 3 3 12 4 , 7 2 8 1, 4 6 4 , 7 6 1 1, 0 3 6 , 5 6 4 87 , 9 0 5 1, 1 2 4 , 4 6 9 1, 0 4 8 , 4 2 7 94 , 9 3 3 1 , 1 4 3 , 3 6 0 1, 1 7 2 , 2 2 3 96 , 0 7 8 1 , 2 6 8 , 3 0 1 (3 4 0 , 2 9 2 ) 18 , 8 9 1 12 4 , 9 4 1 Pa r k s - S p e c i a l P o p u l a t i o n s 42 6 , 1 1 2 48 , 4 7 9 47 4 , 5 9 1 2 1 9 , 4 8 0 20 , 3 3 1 23 9 , 8 1 1 2 0 8 , 1 9 9 18 , 9 4 3 22 7 , 1 4 2 21 3 , 1 9 6 19 , 3 9 7 23 2 , 5 9 3 (2 3 4 , 7 8 0 ) (1 2 , 6 6 9 ) 5, 4 5 1 Hu m a n S e r v i c e s 3, 0 8 7 , 3 1 1 28 4 , 2 9 5 3, 3 7 1 , 6 0 6 2, 5 9 2 , 8 9 6 19 7 , 8 5 6 2, 7 9 0 , 7 5 2 2, 5 8 8 , 9 7 1 23 8 , 5 7 9 2, 8 2 7 , 5 5 0 2, 7 4 4 , 6 5 2 22 4 , 2 9 9 2, 9 6 8 , 9 5 1 (5 8 0 , 8 5 4 ) 36 , 7 9 8 14 1 , 4 0 1 Op e r a t i n g T r a n s f e r s O u t 38 0 , 7 1 8 42 , 7 1 8 42 3 , 4 3 6 3 5 3 , 5 8 3 - 35 3 , 5 8 3 5 4 2 , 3 4 1 15 0 , 0 0 0 69 2 , 3 4 1 20 7 , 1 3 2 - 2 0 7 , 1 3 2 ( 1 , 6 8 5 , 4 0 3 ) 21 3 , 0 2 6 (4 8 5 , 2 0 9 ) To t a l E x p e n d i t u r e s 67 , 5 0 2 , 2 8 2 6, 7 4 2 , 3 4 9 74 , 2 4 4 , 6 3 1 61 , 9 3 3 , 6 0 8 6, 5 2 5 , 6 6 7 68 , 4 5 9 , 2 7 5 44 , 2 7 1 , 9 7 7 4, 8 4 0 , 2 6 4 49 , 1 1 2 , 2 4 1 45 , 9 4 0 , 3 5 4 5, 0 5 3 , 2 9 0 50 , 9 9 3 , 6 4 4 (7 , 4 0 0 , 9 0 6 ) (1 9 , 4 7 2 , 7 6 9 ) 1, 8 8 1 , 4 0 3 Re v e n u e s l e s s E x p e n d i t u r e s (6 , 2 1 8 , 9 7 3 ) 1, 0 1 4 , 5 5 6 (5 , 2 0 4 , 4 1 7 ) 19 4 , 3 8 5 ( 1 , 7 4 1 , 6 5 2 ) (1 , 5 4 7 , 2 6 7 ) 4, 8 1 5 , 1 1 2 (8 0 0 , 0 2 8 ) 4, 0 1 5 , 0 8 4 6, 2 6 9 , 7 0 7 (5 2 6 , 1 7 8 ) 5, 7 4 3 , 5 2 9 Be g i n n i n g F u n d B a l a n c e 6, 9 2 8 , 5 9 0 70 9 , 6 1 7 6, 9 2 8 , 5 9 0 2, 0 6 0 , 2 3 4 2, 2 5 4 , 6 1 9 2, 0 6 0 , 2 3 4 2, 1 8 2 , 6 9 8 6, 9 9 7 , 8 1 0 2, 1 8 2 , 6 9 8 1, 2 9 8 , 7 8 3 7, 5 6 8 , 4 9 0 1, 2 9 8 , 7 8 3 En d i n g F u n d B a l a n c e 70 9 , 6 1 7 1, 7 2 4 , 1 7 3 1, 7 2 4 , 1 7 3 2, 2 5 4 , 6 1 9 51 2 , 9 6 7 51 2 , 9 6 7 6, 9 9 7 , 8 1 0 6, 1 9 7 , 7 8 2 6, 1 9 7 , 7 8 2 7, 5 6 8 , 4 9 0 7, 0 4 2 , 3 1 2 7, 0 4 2 , 3 1 2 Co m p a r i s o n o f R e v e n u e s a n d E x p e n d i t u r e s El e v e n M o n t h s , J a n u a r y t h r o u g h N o v e m b e r 2 0 0 9 , 2 0 1 0 , 2 0 1 1 a n d 2 0 1 2 42 20 0 9 J a n - N o v % o f 2 0 1 0 J a n - N o v % o f 2 0 1 1 J a n - N o v % o f 2 0 1 2 J a n - N o v % o f C h a n g e I n C h a n g e I n C h a n g e I n Bu d g e t A c t u a l B u d g e t B u d g e t A c t u a l B u d g e t B u d g e t A c t u a l B u d g e t B u d g e t A c t u a l B u d g e t % 0 9 - 1 0 % 1 0 - 1 1 % 1 1 - 1 2 Re v e n u e s : Pr o p e r t y T a x e s 27 , 1 7 4 , 3 9 2 26 , 7 3 1 , 4 7 9 98 . 3 7 % 2 7 , 6 4 9 , 9 4 4 27 , 1 6 5 , 6 3 3 98 . 2 5 % 1 6 , 1 4 1 , 1 4 9 16 , 4 7 6 , 1 8 3 10 2 . 0 8 % 1 6 , 9 5 7 , 3 1 6 17 , 0 6 8 , 9 1 9 10 0 . 6 6 % - 0 . 1 2 % 3 . 8 3 % - 1 . 4 2 % Sa l e s T a x 18 , 0 6 6 , 3 2 6 13 , 6 4 8 , 6 7 4 75 . 5 5 % 1 6 , 8 0 0 , 0 0 0 13 , 7 5 2 , 5 2 5 81 . 8 6 % 1 6 , 8 0 0 , 0 0 0 14 , 4 1 1 , 9 2 5 85 . 7 9 % 1 1 , 6 9 5 , 0 2 1 10 , 1 4 1 , 3 1 8 86 . 7 1 % 6 . 3 1 % 3 . 9 3 % 0 . 9 3 % Ut i l i t y T a x 16 , 0 7 9 , 4 7 7 12 , 9 4 7 , 4 4 6 80 . 5 2 % 1 5 , 7 0 5 , 1 2 6 12 , 7 4 2 , 8 1 6 81 . 1 4 % 1 4 , 7 0 5 , 1 2 6 11 , 7 3 6 , 5 1 5 79 . 8 1 % 1 5 , 2 8 5 , 2 3 5 13 , 9 7 7 , 7 9 1 91 . 4 5 % 0 . 6 2 % - 1 . 3 3 % 1 1 . 6 3 % Ot h e r T a x e s 1, 2 3 3 , 3 5 7 51 6 , 3 7 4 41 . 8 7 % 9 5 0 , 0 0 0 51 0 , 5 1 3 53 . 7 4 % 9 5 0 , 0 0 0 61 3 , 2 9 7 64 . 5 6 % 7 8 6 , 5 1 8 58 9 , 9 2 2 75 . 0 0 % 1 1 . 8 7 % 1 0 . 8 2 % 1 0 . 4 5 % Li c e n s e s a n d P e r m i t s 2, 1 2 5 , 7 2 4 1, 7 1 5 , 9 7 1 80 . 7 2 % 2 , 2 0 4 , 5 6 9 1, 9 7 6 , 9 1 7 89 . 6 7 % 2 , 2 7 9 , 4 6 1 2, 0 7 2 , 8 2 2 90 . 9 3 % 2 , 4 7 9 , 4 6 1 2, 7 6 0 , 7 8 7 11 1 . 3 5 % 8 . 9 5 % 1 . 2 6 % 2 0 . 4 1 % In t e r g o v e r n m e n t a l 7, 3 7 7 , 5 1 7 6, 6 5 2 , 9 7 8 90 . 1 8 % 5 , 6 6 9 , 3 8 3 4, 0 6 6 , 3 8 8 71 . 7 3 % 1 , 4 9 4 , 3 6 6 1, 2 8 8 , 3 3 2 86 . 2 1 % 6 , 1 0 8 , 9 6 6 5, 0 8 0 , 6 3 9 83 . 1 7 % - 1 8 . 4 5 % 1 4 . 4 9 % - 3 . 0 5 % Ch a r g e s f o r S e r v i c e s 3, 9 1 5 , 3 0 3 2, 5 9 0 , 8 1 3 66 . 1 7 % 3 , 6 4 0 , 8 6 0 2, 7 3 9 , 5 6 3 75 . 2 4 % 3 , 3 9 4 , 5 4 5 3, 1 7 2 , 6 8 2 93 . 4 6 % 3 , 9 9 6 , 7 3 1 3, 9 5 8 , 3 3 5 99 . 0 4 % 9 . 0 7 % 1 8 . 2 2 % 5 . 5 8 % Fi n e s a n d F o r f e i t u r e s 1, 7 0 7 , 3 6 0 1, 3 9 8 , 7 1 4 81 . 9 2 % 1 , 7 2 3 , 5 6 0 1, 4 8 2 , 9 5 3 86 . 0 4 % 1 , 7 7 1 , 4 6 0 1, 4 2 1 , 9 2 3 80 . 2 7 % 1 , 4 9 8 , 9 6 0 1, 3 7 8 , 5 0 1 91 . 9 6 % 4 . 1 2 % - 5 . 7 7 % 1 1 . 7 0 % Mi s c e l l a n e o u s I n c o m e 2, 0 2 3 , 0 3 0 1, 5 7 2 , 2 4 0 77 . 7 2 % 1 , 3 6 2 , 5 5 0 1, 1 2 9 , 7 0 1 82 . 9 1 % 2 , 0 8 9 , 1 4 1 1, 1 4 2 , 3 0 1 54 . 6 8 % 1 , 3 1 3 , 6 8 7 1, 2 8 0 , 9 6 1 97 . 5 1 % 5 . 1 9 % - 2 8 . 2 3 % 4 2 . 8 3 % Op e r a t i n g T r a n s f e r s - I n 1, 1 7 3 , 0 9 5 1, 2 6 5 , 5 2 5 10 7 . 8 8 % 1 , 6 2 3 , 6 5 2 1, 3 4 4 , 9 9 9 82 . 8 4 % 1 , 1 0 2 , 3 7 7 79 1 , 3 4 5 71 . 7 9 % 9 7 5 , 0 0 0 50 0 , 0 0 0 51 . 2 8 % - 2 5 . 0 4 % - 1 1 . 0 5 % - 2 0 . 5 0 % To t a l O p e r a t i n g I n c o m e 80 , 8 7 5 , 5 8 1 69 , 0 4 0 , 2 1 4 85 . 3 7 % 7 7 , 3 2 9 , 6 4 4 66 , 9 1 2 , 0 0 8 86 . 5 3 % 6 0 , 7 2 7 , 6 2 5 53 , 1 2 7 , 3 2 5 87 . 4 8 % 6 1 , 0 9 6 , 8 9 5 56 , 7 3 7 , 1 7 3 92 . 8 6 % 1 . 1 6 % 0 . 9 6 % 5 . 3 8 % Ex p e n d i t u r e s : Ci t y C o u n c i l 23 8 , 2 2 0 21 4 , 1 0 8 89 . 8 8 % 2 2 3 , 4 5 3 19 0 , 0 6 5 85 . 0 6 % 2 8 0 , 0 5 2 21 6 , 1 5 6 77 . 1 8 % 2 7 9 , 5 6 9 22 5 , 5 4 2 80 . 6 7 % - 4 . 8 2 % - 7 . 8 7 % 3 . 4 9 % Ad m i n i s t r a t i o n 1, 8 5 3 , 4 4 9 1, 6 2 3 , 1 0 8 87 . 5 7 % 1 , 0 9 0 , 7 4 7 1, 0 5 0 , 2 8 9 96 . 2 9 % 1 , 1 1 1 , 8 1 1 97 5 , 2 8 9 87 . 7 2 % 1 , 1 0 4 , 4 0 5 1, 0 3 3 , 0 5 4 93 . 5 4 % 8 . 7 2 % - 8 . 5 7 % 5 . 8 2 % Ci t y C l e r k 59 1 , 0 5 8 48 6 , 1 6 4 82 . 2 5 % 5 4 7 , 6 0 0 56 9 , 7 1 3 10 4 . 0 4 % 5 4 7 , 5 7 0 47 8 , 4 9 8 87 . 3 9 % 6 3 8 , 3 7 0 59 9 , 9 3 9 93 . 9 8 % 2 1 . 7 8 % - 1 6 . 6 5 % 6 . 5 9 % Em p l o y e e S e r v i c e s 1, 0 7 2 , 6 4 4 95 8 , 7 6 1 89 . 3 8 % 7 0 5 , 9 0 3 58 3 , 8 9 7 82 . 7 2 % 6 3 9 , 2 8 6 41 1 , 7 7 4 64 . 4 1 % 7 5 5 , 3 7 5 48 3 , 3 0 6 63 . 9 8 % - 6 . 6 7 % - 1 8 . 3 0 % - 0 . 4 3 % Le g a l 69 8 , 1 5 3 56 8 , 4 3 5 81 . 4 2 % 5 1 0 , 8 3 9 46 2 , 1 5 7 90 . 4 7 % 4 6 6 , 8 6 8 25 2 , 6 5 6 54 . 1 2 % 3 2 6 , 8 8 3 25 1 , 1 6 1 76 . 8 4 % 9 . 0 5 % - 3 6 . 3 5 % 2 2 . 7 2 % Fi n a n c e 2, 0 4 3 , 9 0 3 1, 7 5 1 , 3 3 5 85 . 6 9 % 1 , 4 2 7 , 5 9 4 1, 3 7 2 , 8 8 8 96 . 1 7 % 1 , 3 9 6 , 5 0 8 1, 1 5 3 , 2 3 0 82 . 5 8 % 1 , 3 2 1 , 0 6 9 1, 1 0 2 , 6 8 4 83 . 4 7 % 1 0 . 4 8 % - 1 3 . 5 9 % 0 . 8 9 % Ci v i l S e r v i c e 26 , 1 4 8 25 , 1 8 0 96 . 3 0 % 9 1 , 0 0 3 38 , 9 1 0 42 . 7 6 % 9 8 , 0 7 3 26 , 8 4 3 27 . 3 7 % 9 7 , 1 1 6 23 , 2 5 1 23 . 9 4 % - 5 3 . 5 4 % - 1 5 . 3 9 % - 3 . 4 3 % He a r i n g E x a m i n e r 47 , 7 8 9 23 , 5 9 4 49 . 3 7 % 6 1 , 7 6 0 50 , 2 8 4 81 . 4 2 % 6 1 , 1 5 0 14 , 6 3 7 23 . 9 4 % 6 0 , 8 2 7 20 , 8 2 3 34 . 2 3 % 3 2 . 0 5 % - 5 7 . 4 8 % 1 0 . 3 0 % La n d U s e & P l a n n i n g 5, 6 3 6 4, 9 8 1 88 . 3 8 % 6 , 3 4 5 4, 1 8 9 66 . 0 2 % 6 , 6 0 0 3, 7 8 9 57 . 4 1 % 6 , 1 2 0 3, 8 5 4 62 . 9 7 % - 2 2 . 3 6 % - 8 . 6 1 % 5 . 5 6 % Pe r m i t C e n t e r 73 8 , 8 2 5 67 1 , 7 8 3 90 . 9 3 % 5 9 7 , 1 9 1 57 4 , 9 5 3 96 . 2 8 % 7 2 2 , 6 0 2 62 4 , 7 4 8 86 . 4 6 % 7 4 4 , 7 5 3 64 3 , 8 5 3 86 . 4 5 % 5 . 3 5 % - 9 . 8 2 % - 0 . 0 1 % Pl a n n i n g S e r v i c e s 1, 3 2 2 , 2 0 4 1, 1 5 7 , 3 7 9 87 . 5 3 % 1 , 7 7 3 , 9 0 9 1, 5 8 4 , 4 1 1 89 . 3 2 % 1 , 9 9 2 , 3 6 0 1, 6 4 5 , 7 4 4 82 . 6 0 % 1 , 8 9 8 , 8 4 7 1, 5 7 3 , 7 1 1 82 . 8 8 % 1 . 7 8 % - 6 . 7 1 % 0 . 2 7 % De v e l o p m e n t E n g i n e e r i n g - - 0. 0 0 % 6 2 6 , 6 7 6 45 0 , 8 6 8 71 . 9 5 % 7 3 0 , 1 2 6 42 0 , 2 9 4 57 . 5 6 % 5 2 0 , 7 4 6 41 2 , 6 6 4 79 . 2 4 % 7 1 . 9 5 % - 1 4 . 3 8 % 2 1 . 6 8 % Co m m u n i t y D e v . A d m i n . 58 2 , 2 9 2 52 3 , 8 9 4 89 . 9 7 % 2 6 0 , 9 0 9 31 0 , 8 7 7 11 9 . 1 5 % 2 4 2 , 8 7 9 18 7 , 3 0 9 77 . 1 2 % 3 0 0 , 9 9 6 19 4 , 3 3 0 64 . 5 6 % 2 9 . 1 8 % - 4 2 . 0 3 % - 1 2 . 5 6 % Ge n e r a l G o v e r n m e n t 9, 2 2 0 , 3 2 1 8, 0 0 8 , 7 2 2 86 . 8 6 % 7 , 9 2 3 , 9 2 9 7, 2 4 3 , 5 0 1 91 . 4 1 % 8 , 2 9 5 , 8 8 5 6, 4 1 0 , 9 6 7 77 . 2 8 % 8 , 0 5 5 , 0 7 6 6, 5 6 8 , 1 7 2 81 . 5 4 % 4 . 5 5 % - 1 4 . 1 3 % 4 . 2 6 % Co m p a r i s o n o f R e v e n u e s a n d E x p e n d i t u r e s t o t h e 2 0 0 9 , 2 0 1 0 a n d 2 0 1 1 B u d g e t El e v e n M o n t h s , J a n u a r y t h r o u g h N o v e m b e r 2 0 0 9 , 2 0 1 0 , 2 0 1 1 a n d 2 0 1 2 43 20 0 9 J a n - O c t % o f 2 0 1 0 J a n - O c t % o f 2 0 1 1 J a n - O c t % o f 20 1 2 Ja n - O c t % o f C h a n g e I n C h a n g e I n C h a n g e I n Bu d g e t A c t u a l B u d g e t B u d g e t A c t u a l B u d g e t B u d g e t A c t u a l B u d g e t B u d g e t A c t u a l B u d g e t % 0 9 - 1 0 % 1 0 - 1 1 % 1 1 - 1 2 Po l i c e 24 , 8 8 4 , 2 6 1 22 , 9 1 0 , 5 9 3 92 . 0 7 % 2 3 , 6 3 2 , 3 8 5 22 , 1 8 0 , 6 9 6 93 . 8 6 % 2 4 , 9 5 5 , 9 3 2 22 , 6 1 6 , 2 1 6 90 . 6 2 % 2 5 , 5 7 3 , 2 1 1 22 , 9 4 0 , 6 6 0 89 . 7 1 % 1 . 7 9 % - 3 . 2 3 % - 0 . 9 2 % Fi r e 25 , 0 2 5 , 5 0 6 23 , 7 2 0 , 1 8 8 94 . 7 8 % 2 4 , 1 2 3 , 3 5 7 22 , 2 0 0 , 5 2 6 92 . 0 3 % 3 , 4 9 4 , 0 0 0 2, 8 5 9 , 4 2 0 81 . 8 4 % 3 , 0 3 3 , 7 0 7 2, 8 7 3 , 8 4 6 94 . 7 3 % - 2 . 7 5 % - 1 0 . 1 9 % 1 2 . 8 9 % Jo i n t T r a i n i n g C e n t e r 13 7 , 2 8 3 13 0 , 5 5 4 95 . 1 0 % 1 4 8 , 4 9 7 13 0 , 3 7 1 87 . 7 9 % 1 5 7 , 6 6 2 13 8 , 1 7 5 87 . 6 4 % 1 6 7 , 0 4 0 15 0 , 0 0 4 89 . 8 0 % - 7 . 3 0 % - 0 . 1 5 % 2 . 1 6 % Mu n i c i p a l C o u r t 2, 4 2 3 , 0 6 2 2, 2 1 8 , 0 8 1 91 . 5 4 % 2 , 1 6 3 , 5 6 7 2, 0 6 6 , 1 0 6 95 . 5 0 % 2 , 2 3 3 , 0 8 4 2, 0 3 9 , 0 8 6 91 . 3 1 % 2 , 4 4 7 , 2 2 5 2, 0 7 8 , 5 2 7 84 . 9 3 % 3 . 9 5 % - 4 . 1 8 % - 6 . 3 8 % Le g a l P r o s e c u t o r s 66 , 5 0 2 87 , 0 7 6 13 0 . 9 4 % 1 1 7 , 3 7 0 14 3 , 4 4 7 12 2 . 2 2 % 1 0 3 , 8 4 5 92 , 7 9 6 89 . 3 6 % 1 4 0 , 3 4 3 11 8 , 4 3 0 84 . 3 9 % - 8 . 7 2 % - 3 2 . 8 6 % - 4 . 9 7 % Bu i l d i n g S e r v i c e s 1, 7 7 1 , 0 8 8 1, 5 8 7 , 8 9 8 89 . 6 6 % 1 , 3 3 0 , 6 7 4 1, 1 4 6 , 8 3 3 86 . 1 8 % 1 , 1 5 1 , 3 5 0 1, 0 3 7 , 0 4 0 90 . 0 7 % 1 , 1 3 6 , 6 0 4 1, 0 4 8 , 8 1 6 92 . 2 8 % - 3 . 4 7 % 3 . 8 9 % 2 . 2 0 % An i m a l C o n t r o l - - 20 4 , 0 0 0 10 1 , 4 8 6 49 . 7 5 % 2 9 5 , 1 6 6 10 1 , 1 1 3 34 . 2 6 % 0 . 0 0 % 4 9 . 7 5 % - 1 5 . 4 9 % Pu b l i c S a f e t y 54 , 3 0 7 , 7 0 2 50 , 6 5 4 , 3 9 0 93 . 2 7 % 5 1 , 5 1 5 , 8 5 0 47 , 8 6 7 , 9 7 9 92 . 9 2 % 3 2 , 2 9 9 , 8 7 3 28 , 8 8 4 , 2 1 9 89 . 4 3 % 3 2 , 7 9 3 , 2 9 6 29 , 3 1 1 , 3 9 6 89 . 3 8 % - 0 . 3 5 % - 3 . 4 9 % - 0 . 0 4 % Pu b l i c W o r k s E n g i n e e r i n g 49 0 , 6 0 5 60 6 , 4 4 3 12 3 . 6 1 % 4 1 8 , 4 5 0 (1 8 3 , 2 3 1 ) -4 3 . 7 9 % ( 1 4 6 , 9 6 5 ) 40 , 1 3 1 -2 7 . 3 1 % 1 , 5 1 1 , 7 6 9 1, 5 5 7 , 6 1 5 10 3 . 0 3 % - 1 6 7 . 4 0 % 1 6 . 4 8 % 1 3 0 . 3 4 % St r e e t M a i n t i n a n c e 2, 4 5 6 , 2 1 3 2, 1 7 9 , 7 5 3 88 . 7 4 % 1 , 1 9 3 , 5 6 1 1, 9 2 9 , 3 8 9 16 1 . 6 5 % 1 , 7 4 1 , 2 9 7 1, 6 1 8 , 9 3 7 92 . 9 7 % 1 , 6 8 6 , 1 2 3 1, 6 8 2 , 4 5 9 99 . 7 8 % 7 2 . 9 1 % - 6 8 . 6 8 % 6 . 8 1 % Pu b l i c W o r k s 2, 9 4 6 , 8 1 8 2, 7 8 6 , 1 9 6 94 . 5 5 % 1 , 6 1 2 , 0 1 1 1, 7 4 6 , 1 5 8 10 8 . 3 2 % 1 , 5 9 4 , 3 3 2 1, 6 5 9 , 0 6 8 10 4 . 0 6 % 3 , 1 9 7 , 8 9 2 3, 2 4 0 , 0 7 4 10 1 . 3 2 % 1 3 . 7 7 % - 4 . 2 6 % - 2 . 7 4 % Yo u t h & T e e n P r o g r a m s 70 1 , 8 7 7 70 2 , 3 6 8 10 0 . 0 7 % 7 3 6 , 4 8 7 66 5 , 6 0 8 90 . 3 8 % 8 6 1 , 0 1 7 74 2 , 3 7 4 86 . 2 2 % 8 6 8 , 3 5 6 72 1 , 6 1 6 83 . 1 0 % - 9 . 6 9 % - 4 . 1 6 % - 3 . 1 2 % Pa r k s , R e c . & C o m . S e r v . 9, 0 8 5 , 8 1 2 8, 2 9 7 , 9 1 3 91 . 3 3 % 8 , 3 7 8 , 6 7 0 7, 7 9 1 , 6 9 4 92 . 9 9 % 8 , 5 7 1 , 1 2 3 7, 8 9 5 , 7 1 9 92 . 1 2 % 9 , 0 8 3 , 4 0 7 7, 9 7 6 , 3 0 3 87 . 8 1 % 1 . 6 7 % - 0 . 8 7 % - 4 . 3 1 % Cu l t u r e & R e c r e a t i o n 9, 7 8 7 , 6 8 9 9, 0 0 0 , 2 8 1 91 . 9 6 % 9 , 1 1 5 , 1 5 7 8, 4 5 7 , 3 0 2 92 . 7 8 % 9 , 4 3 2 , 1 4 0 8, 6 3 8 , 0 9 3 91 . 5 8 % 9 , 9 5 1 , 7 6 3 8, 6 9 7 , 9 1 9 87 . 4 0 % 0 . 8 3 % - 1 . 2 0 % - 4 . 1 8 % He a l t h & H u m a n S e r v i c e s 91 7 , 3 3 7 79 7 , 3 1 0 86 . 9 2 % 8 9 4 , 4 1 9 81 4 , 9 8 4 91 . 1 2 % 9 7 4 , 5 1 3 83 1 , 3 6 3 85 . 3 1 % 1 , 0 1 7 , 5 0 4 85 0 , 9 9 1 83 . 6 4 % 4 . 2 0 % - 5 . 8 1 % - 1 . 6 8 % Hu m a n S e r v i c e A g e n c i e s 80 5 , 3 6 6 63 4 , 9 4 4 78 . 8 4 % 8 2 1 , 8 6 9 61 1 , 4 8 8 74 . 4 0 % 8 2 8 , 6 3 4 62 5 , 6 8 5 75 . 5 1 % 8 2 8 , 6 9 2 61 7 , 0 6 6 74 . 4 6 % - 4 . 4 4 % 1 . 1 1 % - 1 . 0 5 % Pa r k s - S e n i o r C e n t e r 1, 6 6 7 , 5 3 3 1, 4 6 4 , 7 6 1 87 . 8 4 % 1 , 0 8 5 , 8 3 2 1, 1 2 4 , 4 6 9 10 3 . 5 6 % 1 , 2 4 5 , 7 9 6 1, 1 4 3 , 3 6 0 91 . 7 8 % 1 , 4 0 2 , 0 3 9 1, 2 6 8 , 3 0 1 90 . 4 6 % 1 5 . 7 2 % - 1 1 . 7 8 % - 1 . 3 2 % Pa r k s - S p e c i a l P o p u l a t i o n s 52 7 , 1 5 9 47 4 , 5 9 1 90 . 0 3 % 3 2 8 , 9 6 7 23 9 , 8 1 1 72 . 9 0 % 3 2 6 , 5 4 8 22 7 , 1 4 2 69 . 5 6 % 3 4 0 , 2 8 2 23 2 , 5 9 3 68 . 3 5 % - 1 7 . 1 3 % - 3 . 3 4 % - 1 . 2 1 % Hu m a n S e r v i c e s 3, 9 1 7 , 3 9 5 3, 3 7 1 , 6 0 6 86 . 0 7 % 3 , 1 3 1 , 0 8 7 2, 7 9 0 , 7 5 2 89 . 1 3 % 3 , 3 7 5 , 4 9 1 2, 8 2 7 , 5 5 0 83 . 7 7 % 3 , 5 8 8 , 5 1 7 2, 9 6 8 , 9 5 1 82 . 7 3 % 3 . 0 6 % - 5 . 3 6 % - 1 . 0 3 % Op e r a t i n g T r a n s f e r s O u t 82 3 , 6 8 5 42 3 , 4 3 6 51 . 4 1 % 3 1 , 1 6 5 35 3 , 5 8 3 11 3 4 . 5 5 % 6 , 3 2 8 , 3 1 5 69 2 , 3 4 1 10 . 9 4 % 3 , 4 6 3 , 1 6 9 20 7 , 1 3 2 5. 9 8 % 1 0 8 3 . 1 4 % - 1 1 2 3 . 6 1 % - 4 . 9 6 % To t a l E x p e n d i t u r e s 81 , 0 0 3 , 6 1 0 74 , 2 4 4 , 6 3 1 91 . 6 6 % 7 3 , 3 2 9 , 1 9 9 68 , 4 5 9 , 2 7 5 93 . 3 6 % 6 1 , 3 2 6 , 0 3 6 49 , 1 1 2 , 2 4 1 80 . 0 8 % 6 1 , 0 4 9 , 7 1 3 50 , 9 9 3 , 6 4 4 83 . 5 3 % 1 . 7 0 % - 1 3 . 2 7 % 3 . 4 4 % Re v . l e s s E x p e n . * (1 2 8 , 0 2 9 ) (5 , 2 0 4 , 4 1 7 ) 4, 0 0 0 , 4 4 5 (1 , 5 4 7 , 2 6 7 ) (5 9 8 , 4 1 1 ) 4, 0 1 5 , 0 8 4 47 , 1 8 2 5 , 7 4 3 , 5 2 9 Co m p a r i s o n o f R e v e n u e s a n d E x p e n d i t u r e s t o t h e 2 0 0 9 , 2 0 1 0 a n d 2 0 1 1 B u d g e t Te n M o n t h s , J a n u a r y t h r o u g h N o v e m b e r 2 0 0 9 , 2 0 1 0 , 2 0 1 1 a n d 2 0 1 2 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67