HomeMy WebLinkAboutCity Council Committees - Operations Committee - 06/04/2013
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.
June 4, 2013
4:00 p.m.
Item Description Action Speaker Time Page
1. Approval of Minutes YES 1
dated May 21, 2013.
2. Approval of Check Summary YES
Report dated 5/1/2013 through
5/15/2013
3. Kent Valley Loop Trail Art Master YES R. Billerbeck 5 Min 3
Plan Contract- Authorize
4. HP |WSCA Contract- Authorize YES M. Carrington 5 Min 17
5. Financial Summary Report as of NO B. Nachlinger 5 Min 29
April 30, 2013.
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OPERATIONS COMMITTEE MINUTES
May 21, 2013
Committee Members Present: Les Thomas, Chair, Dennis Higgins and Dana Ralph
The meeting was called to order by Les Thomas at 4:00 p.m.
1. APPROVAL OF MINUTES DATED MAY 7, 2013.
D. Higgins moved to approve the Operations Committee minutes dated
May 7, 2013. D. Ralph seconded the motion, which passed 3-0.
2. ORDINANCE AUTHORIZING THE ISSUANCE OF THE CONSOLIDATED LID #362
BONDS THROUGH A PRIVATE PLACEMENT.
B. Nachlinger recommended the issuance of LID Bonds for LID 362 to reimburse the City for the costs
incurred prior to the bonds being issued. The assessment roll for LID #362 was authorized by the
Council in June, 2011 with an original assessment of $2,412,942.02. This LID was financed in house
until the amount of internally financed LID was enough to issue LID Bonds. Right now, issuing these
bonds as a private placement is the best option for the city.
D. Ralph moved to recommend to approve the ordinance authorizing the issuance of the
LID 362 Bonds and authorizing the Mayor to execute all necessary documents for the
issuance, subject to final review and approval by the Finance Director and the City
Attorney. D. Higgins seconded the motion, which passed 3-0.
3. REQUEST FOR RECORDS SPECIALIST POSITION IN THE POLICE DEPARTMENT.
J. Straus requested that the council approve the Records Specialist position to the Police
Department. The records specialist is retiring and the criminal justice budget allows for the position
to be filled.
D. Higgins moved to recommend adding a Records Specialist position to the Police
Department. D. Ralph seconded and the motion passed 3-0.
4. SHORETEL|TRI-TEC COMMUNICATIONS, INC. GOODS & SERVICES AGREEMENT.
M. Carrington presented the agreement with Tri-Tec communications for the council’s approval.
Shoretel has been selected as the product offering of choice for the city’s new phone system
replacement initiative. Shoretel utilizes a Value-Added-Reseller model through local vendors to sell,
distribute, install and service their products.
Tri-Tec communications, Inc. is an authorized Shoretel VAR located in Kent, Washington.
D. Ralph moved to recommend the Mayor sign a Goods and Services Agreement with Tri-
Tec Communications, Inc. in the amount of $264,222 for the purchase of
telecommunications equipment, services, and maintenance, subject to terms and
conditions acceptable to the City Attorney and Information Technology Director. D.
Higgins seconded and the motion passed 3-0.
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Operations Committee Minutes
May 21, 2013
Page: 2
5. ALLIED TELESIS ANNUAL MAINTENANCE & SUPPORT- AUTHORIZE.
M. Carrington presented the contract for Allied Telesis annual maintenance & support in the amount
of $41,094. This expenditure consolidates multiple maintenance and support contracts for related
network equipment purchased through disparate projects over the last two years. This
consolidation will result in cost savings and reduced effort by staff through a single maintenance
and support agreement under one consolidated goods and services contract.
D. Higgins moved to recommend the Mayor sign a Goods and Services Agreement with
Allied Telesis, Inc. in the amount of $41,094 for the purchase of annual maintenance and
support, subject to terms and conditions acceptable to the City Attorney and Information
Technology Director. D. Ralph seconded the motion, which passed 3-0.
6. CDW-G |EMC ANNUAL MAINTENANCE & SUPPORT- AUTHORIZE.
M. Carrington presented the agreement with CDW-G, Inc for maintenance and support of EMC
networked data storage. The City’s current EMC equipment support and maintenance vendor will be
transitioned to CDW-G, Inc. as the result of a successful competitive bid process. A continually poor
track record from the previous vendor prompted the need to switch.
D. Ralph moved to recommend the Mayor sign a Goods and Services Agreement with
CDW-G, Inc. in the amount of $65,209 for the purchase of annual maintenance and
support, subject to terms and conditions acceptable to the City Attorney and Information
Technology Director. D. Higgins seconded and the motion passed 3-0.
The meeting was adjourned at 4:33 p.m. by L. Thomas.
___________________
Satwinder Kaur
Operations Committee Secretary
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PARKS, RECREATION AND COMMUNITY SERVICES
Jeff Watling, Director
Phone: 253-856-5100
Fax: 253-856-6050
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
June 4, 2013
TO: Kent City Council Operations Committee
FROM: Ronda Billerbeck, Cultural Programs Manager
THROUGH: Jeff Watling, Director, Parks, Recreation and Community Services
SUBJECT: Kent Valley Loop Trail Art Master Plan Contract - Authorize
MOTION: Move to recommend authorizing the Mayor to sign the contract
with artist Ellen Sollod in the amount of $25,000 to serve as Artist Master
Planner as part of the Kent Valley Loop Trail planning team, subject to final
terms and conditions acceptable to the City Attorney and Parks Director.
SUMMARY: Parks Planning and Development has contract with Berger landscape
architects to develop a master plan for the Kent Valley Loop Trail project. The Kent
Arts Commission recognizes the potential for this project to be a key amenity for
Kent residents and visitors and desires to ensure that art is integrated in the project.
An invitational call was issued to qualifying artists. Eleven artists applied and three
were selected for interviews. The selection panel chose artist Ellen Sollod as the artist
to serve on the Kent Valley Loop Trail master planning team.
EXHIBITS: Draft Consultant Contract with Ellen Sollod
BUDGET IMPACTS: Funded by the CityArt Budget
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CONSULTANT SERVICES AGREEMENT - 1
CONSULTANT SERVICES AGREEMENT
between the City of Kent and
Ellen Sollod, Sollod Studio LLC
THIS AGREEMENT is made between the City of Kent, a Washington municipal corporation
(hereinafter the "City"), and Ellen Sollod, Sollod Studio LLC organized under the laws of the
State of Washington, located and doing business at 724 15th Avenue, Seattle, WA 98122, 206-
324-7644 (hereinafter the "Consultant").
I. DESCRIPTION OF WORK.
Consultant shall perform the following services for the City in accordance with the
following described plans and/or specifications:
The artist will develop recommendations to guide the City's investment in public art
as part of the Kent Valley Loop Trail project. The Public Art Master Plan will:
• Identify a conceptual framework and strategic opportunities as well as
priorities for artwork development
• Recommend how and where artwork can be implemented to complement the
KVLT goals
• Clearly demonstrate ideas and be innovative in content and presentation
See Exhibit A - Ellen Sollod Kent Valley Loop Trail Master Plan Description of Work
Consultant further represents that the services furnished under this Agreement will be
performed in accordance with generally accepted professional practices within the Puget Sound
region in effect at the time those services are performed.
II. TIME OF COMPLETION. The parties agree that work will begin on the tasks
described in Section I above immediately upon the effective date of this Agreement. Upon the
effective date of this Agreement, Consultant shall complete the work described in Section I by
December 31, 2013.
III. COMPENSATION. The City shall pay the Vendor an amount not to exceed
$25,000 ($20,000 artist fee + up to $5,000 for production of art plan materials), including
applicable taxes, for the goods, materials, and services contemplated in this Agreement. The
City shall pay the Vendor the following amounts according to the following schedule:
(Over $10,000)
5
Payment 1: Completion of community meetings; research
and analysis , September 20, 2013 $5000
Payment 2: Draft conceptual framework and approach
October 11, 2013 $5000
(Review and Comment by the City by October 25)
Payment 3: Draft art plan- on or before November 22, 2013 $5000
(Review and comment by the City by December 6)
Payment 4: Final art plan December 31, 2013 $5000
Payment 5: Production of art plan materials December 31,2013 $5000
If the City objects to all or any portion of an invoice, it shall notify Vendor and reserves
the option to only pay that portion of the invoice not in dispute. In that event, the parties will
immediately make every effort to settle the disputed portion.
A. Defective or Unauthorized Work. The City reserves its right to withhold payment
from Vendor for any defective or unauthorized goods, materials or services. If
Vendor is unable, for any reason, to complete any part of this Agreement, the City
may obtain the goods, materials or services from other sources, and Vendor shall
be liable to the City for any additional costs incurred by the City. "Additional costs"
shall mean all reasonable costs, including legal costs and attorney fees, incurred by
the City beyond the maximum Agreement price specified above. The City further
reserves its right to deduct these additional costs incurred to complete this
Agreement with other sources, from any and all amounts due or to become due the
Vendor.
B. Final Payment: Waiver of Claims. VENDOR’S ACCEPTANCE OF FINAL PAYMENT
SHALL CONSTITUTE A WAIVER OF CLAIMS, EXCEPT THOSE PREVIOUSLY AND
PROPERLY MADE AND IDENTIFIED BY VENDOR AS UNSETTLED AT THE TIME
REQUEST FOR FINAL PAYMENT IS MADE.
IV. INDEPENDENT CONTRACTOR. The parties intend that an Independent
Contractor-Employer Relationship will be created by this Agreement and that the Consultant has
the ability to control and direct the performance and details of its work, the City being interested
only in the results obtained under this Agreement.
V. TERMINATION. Either party may terminate this Agreement, with or without
cause, upon providing the other party thirty (30) days written notice at its address set forth on
the signature block of this Agreement. If terminated by the City without cause, the consultant
will be compensated for work completed to date. After termination, the City may take possession
of all records and data within the Consultant’s possession pertaining to this project, which may
be used by the City without restriction. If the City’s use of Consultant’s records or data is not
related to this project, it shall be without liability or legal exposure to the Consultant.
VI. DISCRIMINATION. In the hiring of employees for the performance of work under
this Agreement or any subcontract, the Consultant, its subcontractors, or any person acting on
behalf of the Consultant or subcontractor shall not, by reason of race, religion, color, sex, age,
CONSULTANT SERVICES AGREEMENT - 2
(Over $10,000)
6
sexual orientation, national origin, or the presence of any sensory, mental, or physical disability,
discriminate against any person who is qualified and available to perform the work to which the
employment relates. Consultant shall execute the attached City of Kent Equal Employment
Opportunity Policy Declaration, Comply with City Administrative Policy 1.2, and upon completion
of the contract work, file the attached Compliance Statement.
VII. INDEMNIFICATION. Consultant shall defend, indemnify and hold the City, its
officers, officials, employees, agents and volunteers harmless from any and all claims, injuries,
damages, losses or suits, including all legal costs and attorney fees, arising out of or in
connection with the Consultant's performance of this Agreement, except for that portion of the
injuries and damages caused by the City's negligence.
The City's inspection or acceptance of any of Consultant's work when completed shall not
be grounds to avoid any of these covenants of indemnification.
Should a court of competent jurisdiction determine that this Agreement is subject to RCW
4.24.115, then, in the event of liability for damages arising out of bodily injury to persons or
damages to property caused by or resulting from the concurrent negligence of the Consultant
and the City, its officers, officials, employees, agents and volunteers, the Consultant's liability
hereunder shall be only to the extent of the Consultant's negligence.
IT IS FURTHER SPECIFICALLY AND EXPRESSLY UNDERSTOOD THAT THE
INDEMNIFICATION PROVIDED HEREIN CONSTITUTES THE CONSULTANT'S WAIVER OF
IMMUNITY UNDER INDUSTRIAL INSURANCE, TITLE 51 RCW, SOLELY FOR THE PURPOSES OF
THIS INDEMNIFICATION. THE PARTIES FURTHER ACKNOWLEDGE THAT THEY HAVE MUTUALLY
NEGOTIATED THIS WAIVER.
The provisions of this section shall survive the expiration or termination of this
Agreement.
VIII. INSURANCE. The Consultant shall procure and maintain for the duration of the
Agreement, insurance of the types and in the amounts described in Exhibit B attached and
incorporated by this reference.
IX. EXCHANGE OF INFORMATION. The City will provide its best efforts to provide
reasonable accuracy of any information supplied by it to Consultant for the purpose of
completion of the work under this Agreement.
X. OWNERSHIP AND USE OF RECORDS AND DOCUMENTS. Original documents,
drawings, designs, reports, or any other records developed or created under this Agreement
shall belong to and become the property of the City. All records submitted by the City to the
Consultant will be safeguarded by the Consultant. Consultant shall make such data, documents,
and files available to the City upon the City’s request. The City’s use or reuse of any of the
documents, data and files created by Consultant for this project by anyone other than
Consultant on any other project shall be without liability or legal exposure to Consultant.
XI. CITY'S RIGHT OF INSPECTION. Even though Consultant is an independent
contractor with the authority to control and direct the performance and details of the work
authorized under this Agreement, the work must meet the approval of the City and shall be
subject to the City's general right of inspection to secure satisfactory completion.
CONSULTANT SERVICES AGREEMENT - 3
(Over $10,000)
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XII. WORK PERFORMED AT CONSULTANT'S RISK. Consultant shall take all
necessary precautions and shall be responsible for the safety of its employees, agents, and
subcontractors in the performance of the contract work and shall utilize all protection necessary
for that purpose. All work shall be done at Consultant's own risk, and Consultant shall be
responsible for any loss of or damage to materials, tools, or other articles used or held for use in
connection with the work.
XIII. MISCELLANEOUS PROVISIONS.
A. Recyclable Materials. Pursuant to Chapter 3.80 of the Kent City Code, the City
requires its contractors and consultants to use recycled and recyclable products whenever
practicable. A price preference may be available for any designated recycled product.
B. Non-Waiver of Breach. The failure of the City to insist upon strict performance of
any of the covenants and agreements contained in this Agreement, or to exercise any option
conferred by this Agreement in one or more instances shall not be construed to be a waiver or
relinquishment of those covenants, agreements or options, and the same shall be and remain in
full force and effect.
C. Resolution of Disputes and Governing Law. This Agreement shall be governed by
and construed in accordance with the laws of the State of Washington. If the parties are unable
to settle any dispute, difference or claim arising from the parties’ performance of this
Agreement, the exclusive means of resolving that dispute, difference or claim, shall only be by
filing suit exclusively under the venue, rules and jurisdiction of the King County Superior Court,
King County, Washington, unless the parties agree in writing to an alternative dispute resolution
process. In any claim or lawsuit for damages arising from the parties' performance of this
Agreement, each party shall pay all its legal costs and attorney's fees incurred in defending or
bringing such claim or lawsuit, including all appeals, in addition to any other recovery or award
provided by law; provided, however, nothing in this paragraph shall be construed to limit the
City's right to indemnification under Section VII of this Agreement.
D. Written Notice. All communications regarding this Agreement shall be sent to the
parties at the addresses listed on the signature page of the Agreement, unless notified to the
contrary. Any written notice hereunder shall become effective three (3) business days after the
date of mailing by registered or certified mail, and shall be deemed sufficiently given if sent to
the addressee at the address stated in this Agreement or such other address as may be
hereafter specified in writing.
E. Assignment. Any assignment of this Agreement by either party without the written
consent of the non-assigning party shall be void. If the non-assigning party gives its consent to
any assignment, the terms of this Agreement shall continue in full force and effect and no
further assignment shall be made without additional written consent.
F. Modification. No waiver, alteration, or modification of any of the provisions of this
Agreement shall be binding unless in writing and signed by a duly authorized representative of
the City and Consultant.
G. Entire Agreement. The written provisions and terms of this Agreement, together
with any Exhibits attached hereto, shall supersede all prior verbal statements of any officer or
other representative of the City, and such statements shall not be effective or be construed as
entering into or forming a part of or altering in any manner this Agreement. All of the above
documents are hereby made a part of this Agreement. However, should any language in any of
CONSULTANT SERVICES AGREEMENT - 4
(Over $10,000)
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the Exhibits to this Agreement conflict with any language contained in this Agreement, the terms
of this Agreement shall prevail.
H. Compliance with Laws. The Consultant agrees to comply with all federal, state, and
municipal laws, rules, and regulations that are now effective or in the future become applicable
to Consultant's business, equipment, and personnel engaged in operations covered by this
Agreement or accruing out of the performance of those operations.
I. Counterparts. This Agreement may be executed in any number of counterparts,
each of which shall constitute an original, and all of which will together constitute this one
Agreement.
IN WITNESS, the parties below execute this Agreement, which shall become
effective on the last date entered below.
CONSULTANT:
By:
(signature)
Print Name:
Its
(title)
DATE:
CITY OF KENT:
By:
(signature)
Print Name: Suzette Cooke
Its Mayor
DATE:
CONSULTANT SERVICES AGREEMENT - 5
(Over $10,000)
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CONSULTANT SERVICES AGREEMENT - 6
(Over $10,000)
NOTICES TO BE SENT TO:
CONSULTANT:
Ellen Sollod
Sollod Studio LLC
724 15th Avenue
Seattle, WA 98122
206-324-7644 (telephone)
(facsimile)
NOTICES TO BE SENT TO:
CITY OF KENT:
Ronda Billerbeck, Cultural Programs Manager
City of Kent
220 Fourth Avenue South
Kent, WA 98032
(253) 253-856-5055 (telephone)
(253) 253-856-6050 (facsimile)
APPROVED AS TO FORM:
Kent Law Department
[In this field, you may enter the electronic filepath where the contract has been saved]
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DECLARATION
CITY OF KENT EQUAL EMPLOYMENT OPPORTUNITY POLICY
The City of Kent is committed to conform to Federal and State laws regarding equal opportunity.
As such all contractors, subcontractors and suppliers who perform work with relation to this
Agreement shall comply with the regulations of the City’s equal employment opportunity
policies.
The following questions specifically identify the requirements the City deems necessary for any
contractor, subcontractor or supplier on this specific Agreement to adhere to. An affirmative
response is required on all of the following questions for this Agreement to be valid and binding.
If any contractor, subcontractor or supplier willfully misrepresents themselves with regard to the
directives outlines, it will be considered a breach of contract and it will be at the City’s sole
determination regarding suspension or termination for all or part of the Agreement;
The questions are as follows:
1. I have read the attached City of Kent administrative policy number 1.2.
2. During the time of this Agreement I will not discriminate in employment on the basis of
sex, race, color, national origin, age, or the presence of all sensory, mental or physical
disability.
3. During the time of this Agreement the prime contractor will provide a written statement to
all new employees and subcontractors indicating commitment as an equal opportunity
employer.
4. During the time of the Agreement I, the prime contractor, will actively consider hiring and
promotion of women and minorities.
5. Before acceptance of this Agreement, an adherence statement will be signed by me, the
Prime Contractor, that the Prime Contractor complied with the requirements as set forth
above.
By signing below, I agree to fulfill the five requirements referenced above.
Dated this day of ____ , 200__.
By: ___________________________________________
For: __________________________________________
Title: _________________________________________
Date: _________________________________________
EEO COMPLIANCE DOCUMENTS - 1
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CITY OF KENT
ADMINISTRATIVE POLICY
NUMBER: 1.2 EFFECTIVE DATE: January 1, 1998
SUBJECT: MINORITY AND WOMEN SUPERSEDES: April 1, 1996
CONTRACTORS APPROVED BY Jim White, Mayor
POLICY:
Equal employment opportunity requirements for the City of Kent will conform to federal and
state laws. All contractors, subcontractors, consultants and suppliers of the City must guarantee
equal employment opportunity within their organization and, if holding Agreements with the City
amounting to $10,000 or more within any given year, must take the following affirmative steps:
1. Provide a written statement to all new employees and subcontractors indicating
commitment as an equal opportunity employer.
2. Actively consider for promotion and advancement available minorities and women.
Any contractor, subcontractor, consultant or supplier who willfully disregards the City’s
nondiscrimination and equal opportunity requirements shall be considered in breach of contract
and subject to suspension or termination for all or part of the Agreement.
Contract Compliance Officers will be appointed by the Directors of Planning, Parks, and Public
Works Departments to assume the following duties for their respective departments.
1. Ensuring that contractors, subcontractors, consultants, and suppliers subject to these
regulations are familiar with the regulations and the City’s equal employment opportunity
policy.
2. Monitoring to assure adherence to federal, state and local laws, policies and guidelines.
EEO COMPLIANCE DOCUMENTS - 2
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EEO COMPLIANCE DOCUMENTS - 3
CITY OF KENT
EQUAL EMPLOYMENT OPPORTUNITY COMPLIANCE STATEMENT
This form shall be filled out AFTER COMPLETION of this project by the Contractor awarded the
Agreement.
I, the undersigned, a duly represented agent of
Company, hereby acknowledge and declare that the before-mentioned company was the prime
contractor for the Agreement known as that was entered into on the
(date) , between the firm I represent and the City of Kent.
I declare that I complied fully with all of the requirements and obligations as outlined in the City
of Kent Administrative Policy 1.2 and the Declaration City of Kent Equal Employment Opportunity
Policy that was part of the before-mentioned Agreement.
Dated this day of , 200___.
By: ___________________________________________
For: __________________________________________
Title: _________________________________________
Date: _________________________________________
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EXHIBIT B
INSURANCE REQUIREMENTS FOR
CONSULTANT SERVICES AGREEMENTS
Insurance
The Consultant shall procure and maintain for the duration of the Agreement,
insurance against claims for injuries to persons or damage to property which
may arise from or in connection with the performance of the work hereunder
by the Consultant, their agents, representatives, employees or
subcontractors.
A. Minimum Scope of Insurance
Consultant shall obtain insurance of the types described below:
1. Automobile Liability insurance covering all owned, non-
owned, hired and leased vehicles. Coverage shall be written
on Insurance Services Office (ISO) form CA 00 01 or a
substitute form providing equivalent liability coverage. If
necessary, the policy shall be endorsed to provide
contractual liability coverage.
2. Commercial General Liability insurance shall be written on
ISO occurrence form CG 00 01 and shall cover liability
arising from premises, operations, independent contractors,
products-completed operations, personal injury and
advertising injury, and liability assumed under an insured
contract. The City shall be named as an insured under the
Consultant’s Commercial General Liability insurance policy
with respect to the work performed for the City using ISO
additional insured endorsement CG 20 10 11 85 or a
substitute endorsement providing equivalent coverage.
3. Workers’ Compensation coverage as required by the
Industrial Insurance laws of the State of Washington.
4. Professional Liability insurance appropriate to the
Consultant’s profession.
B. Minimum Amounts of Insurance
Consultant shall maintain the following insurance limits:
1. Automobile Liability insurance with a minimum combined
single limit for bodily injury and property damage of
$1,000,000 per accident.
2. Commercial General Liability insurance shall be written with
limits no less than $1,000,000 each occurrence, $2,000,000
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general aggregate and a $1,000,000 products-completed
operations aggregate limit.
3. Professional Liability insurance shall be written with limits no
less than $1,000,000 per claim and $1,000,000 policy
aggregate limit.
C. Other Insurance Provisions
The insurance policies are to contain, or be endorsed to contain, the
following provisions for Automobile Liability and Commercial General
Liability insurance:
1. The Consultant’s insurance coverage shall be primary insurance as
respect the City. Any Insurance, self-insurance, or insurance pool
coverage maintained by the City shall be excess of the Consultant’s
insurance and shall not contribute with it.
2. The Consultant’s insurance shall be endorsed to state that coverage shall
not be cancelled by either party, except after thirty (30) days prior
written notice by certified mail, return receipt requested, has been given
to the City.
3. The City of Kent shall be named as an additional insured on all policies
(except Professional Liability) as respects work performed by or on behalf
of the Consultant and a copy of the endorsement naming the City as
additional insured shall be attached to the Certificate of Insurance. The
City reserves the right to receive a certified copy of all required insurance
policies. The Consultant’s Commercial General Liability insurance shall
also contain a clause stating that coverage shall apply separately to each
insured against whom claim is made or suit is brought, except with
respects to the limits of the insurer’s liability.
D. Acceptability of Insurers
Insurance is to be placed with insurers with a current A.M. Best rating
of not less than A:VII.
E. Verification of Coverage
Consultant shall furnish the City with original certificates and a copy of
the amendatory endorsements, including but not necessarily limited to
the additional insured endorsement, evidencing the insurance
requirements of the Contractor before commencement of the work.
F. Subcontractors
Consultant shall include all subcontractors as insureds under its
policies or shall furnish separate certificates and endorsements for
each subcontractor. All coverages for subcontractors shall be subject
to all of the same insurance requirements as stated herein for the
Consultant.
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City of Kent, Washington
Summary Financial Report
As of April 30, 2013
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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 2010, 2011, 2012 and 2013 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
Other Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
Technology Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Facilities Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Water Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56
Sewerage Capital Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
30
City Of Kent
Monthly Financial Summary for April 2013
General Fund Summary
Based on information available through April, ending fund balance will grow by
$2,507,477 and is estimated to end the year at $6,176,941 or 10.8% of the
expenditure budget.
Revenues
Property Tax and Sales Tax are showing a slight improvement over budget. Overall
revenues are estimated to end the year very near budget. Highlights include:
Sales Tax and Property Tax continue to trend just above budget.
Utility Tax revenues are lagging slightly below budget.
Building Permits and Plan Check Fees continue to show a strong upward
trend.
Recreation Fees are trending to end the year above budget and are
currently above projections by 16.3%.
Expenditures
Current projections end the year at about $244,875 or .4% below the budget.
Fund Balance
Ending fund balance is estimated to be $6,179,941, which equates to 10.8% of the
expenditure budget.
31
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 3,916,350
13 Bud 3,282,016 3,577,476 5,264,604 10,689,664 5,307,642 4,436,584 3,230,171 2,829,497 4,420,820 10,523,856 4,265,901 4,048,173
13 Act 3,358,007 3,802,504 5,090,165 10,591,647
+/-75,991 225,028 (174,440)(98,017)
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)
13 Bud
12 Act
13 Act
Monthly Budget vs Adjusted Actual
+/-75,991 225,028 (174,440)(98,017)
Pct +/-2.3% 6.3% -3.3% -0.9%
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 60,139,262
13 Bud 3,282,016 6,859,492 12,124,097 22,813,761 28,121,403 32,557,987 35,788,158 38,617,655 43,038,475 53,562,331 57,828,232 61,876,405
13 Act 3,358,007 7,160,511 12,250,676 22,842,323
+/-75,991 301,019 126,579 28,562
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)
13 Bud
12 Act
13 Act
Cumulative Budget vs Actual
+/-75,991 301,019 126,579 28,562
Pct +/-2.3% 4.4% 1.0% 0.1%
32
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 4,697,490
13 Bud 4,635,336 4,818,974 4,374,684 4,854,035 4,870,305 4,615,710 5,344,045 4,452,324 4,942,113 4,715,791 5,266,193 4,686,169
13 Act 4,020,154 4,407,030 4,530,859 4,629,351
+/-(615,182)(411,944)156,175 (224,684)
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)
13 Bud
12 Act
13 Act
Monthly Budget vs Adjusted Actual
+/-(615,182)(411,944)156,175 (224,684)
Pct +/- -13.3% -8.5% 3.6% -4.6%
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Act 3,920,818 8,701,263 13,314,987 17,880,830 22,612,792 27,055,551 32,136,470 36,597,848 41,205,954 45,716,223 50,769,512 55,467,002
13 Bud 4,635,336 9,454,310 13,828,995 18,683,030 23,553,335 28,169,045 33,513,090 37,965,413 42,907,526 47,623,317 52,889,511 57,575,680
13 Act 4,020,154 8,427,184 12,958,043 17,587,394
+/-(615,182)(1,027,126)(870,952)(1,095,636)
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)
13 Bud
12 Act
13 Act
Cumulative Budget vs Actual
+/-(615,182)(1,027,126)(870,952)(1,095,636)
Pct +/- -13.3% -10.9% -6.3% -5.9%
33
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 (67,488)
13 Bud 0 135,378 447,506 6,660,125 1,661,201 67,073 32,597 85,255 321,407 6,414,061 1,386,021 84,293
13 Act 6,606 107,689 523,185 6,657,367
+/-6,606 (27,689) 75,679 (2,757)
Pct +/-0.0%0.0%0.0%0.0%
0
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Property Tax
(excluding Annexation)
13 Bud
12 Act
13 Act
Monthly Budget vs Adjusted Actual
Pct +/-0.0%0.0%0.0%0.0%
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 17,001,430
13 Bud 0 135,378 582,884 7,243,009 8,904,211 8,971,283 9,003,880 9,089,135 9,410,542 15,824,603 17,210,625 17,294,918
13 Act 6,606 114,295 637,481 7,294,848
+/-6,606 (21,083) 54,596 51,839
Pct +/-0.0% -15.6% 9.4% 0.7%
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
20,000,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Property Tax
(excluding Annexation)
13 Bud
12 Act
13 Act
Cumulative Budget vs Actual
34
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 2,033,969
13 Bud 843,252 1,152,499 1,964,008 789,706 945,581 2,017,627 861,461 958,080 2,075,219 907,608 980,008 2,103,379
13 Act 889,656 1,124,015 2,017,041 806,374
+/-46,404 (28,484) 53,033 16,668
Pct +/-5.5% -2.5% 2.7% 2.1%
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)
13 Bud
12 Act
13 Act
Monthly Budget vs Adjusted Actual
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 15,711,938
13 Bud 843,252 1,995,751 3,959,760 4,749,465 5,695,047 7,712,674 8,574,134 9,532,215 11,607,433 12,515,041 13,495,049 15,598,428
13 Act 889,656 2,013,672 4,030,713 4,837,087
+/-46,404 17,920 70,953 87,621
Pct +/-5.5%0.9%1.8%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
Sales Tax
(excluding Annexation)
13 Bud
12 Act
13 Act
Cumulative Budget vs Actual
Pct +/-5.5%0.9%1.8%1.8%
35
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 1,189,123 862,333
13 Bud 1,764,072 1,352,430 1,343,823 1,594,088 1,214,513 1,262,664 1,464,924 1,103,165 1,273,221 1,253,949 1,187,328 1,031,213
13 Act 1,677,539 1,340,166 1,302,161 1,506,646
+/-(86,533) (12,264) (41,662) (87,442)
Pct +/--4.9%-0.9%-3.1%-5.5%
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)
13 Bud
12 Act
13 Act
Monthly Budget vs Adjusted Actual
Pct +/--4.9%-0.9%-3.1%-5.5%
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 14,840,122
13 Bud 1,764,072 3,116,502 4,460,325 6,054,413 7,268,926 8,531,590 9,996,514 11,099,679 12,372,900 13,626,850 14,814,177 15,845,390
13 Act 1,677,539 3,017,705 4,319,866 5,826,512
+/-(86,533) (98,797) (140,459) (227,902)
Pct +/--4.9%-3.2%-3.1%-3.8%
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)
13 Bud
12 Act
13 ActCumulative Budget vs Actual
Pct +/--4.9%-3.2%-3.1%-3.8%
36
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Act 25,055 172,710 167,250 183,913 184,131 198,651 158,301 240,085 223,792 178,928 114,037 232,381
13 Bud 75,511 163,760 193,467 215,714 228,329 242,375 237,929 212,814 174,066 152,061 136,616 133,097
13 Act 77,108 196,379 209,153 213,511
+/-1,598 32,619 15,686 (2,204)
Pct +/-2.1%19.9%8.1%-1.0%
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)
13 Bud
12 Act
13 Act
Monthly Budget vs Adjusted Actual
Pct +/-2.1%19.9%8.1%-1.0%
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 2,079,233
13 Bud 75,511 239,271 432,738 648,452 876,782 1,119,157 1,357,086 1,569,899 1,743,966 1,896,026 2,032,642 2,165,739
13 Act 77,108 273,487 482,640 696,151
+/-1,598 34,217 49,902 47,699
Pct +/-2.1%14.3%11.5%7.4%
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
Building Permits
(excluding Annexation)
13 Bud
12 Act
13 Act
Cumulative Budget vs Actual
Pct +/-2.1%14.3%11.5%7.4%
37
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Act 66,766 141,814 114,843 169,667 148,793 184,929 107,092 170,656 177,974 156,266 177,318 131,471
13 Bud 147,265 173,192 194,691 217,079 221,379 233,846 210,912 194,034 175,168 153,023 137,481 121,374
13 Act 181,841 190,940 291,904 145,764
+/-34,576 17,748 97,213 (71,316)
Pct +/-23.5%10.2%49.9%-32.9%
0
50,000
100,000
150,000
200,000
250,000
300,000
350,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Plan Check Fees
(excluding Annexation)
13 Bud
12 Act
13 Act
Monthly Budget vs Adjusted Actual
Pct +/-23.5%10.2%49.9%-32.9%
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 1,747,591
13 Bud 147,265 320,457 515,149 732,228 953,607 1,187,453 1,398,366 1,592,400 1,767,568 1,920,590 2,058,071 2,179,445
13 Act 181,841 372,782 664,686 810,450
+/-34,576 52,325 149,537 78,222
Pct +/-23.5%16.3%29.0%10.7%
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
Plan Check Fees
(excluding Annexation)
13 Bud
12 Act
13 Act
Cumulative Budget vs Actual
Pct +/-23.5%16.3%29.0%10.7%
38
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Act 106,827 39,771 90,603 192,227 70,696 50,428 162,378 103,085 148,637 64,127 27,778 50,625
13 Bud 103,398 37,267 80,413 197,370 74,179 44,696 150,278 105,213 150,771 50,679 38,957 89,525
13 Act 146,178 46,730 93,362 200,494
+/-42,780 9,463 12,948 3,123
Pct +/- 41.4% 25.4% 16.1% 1.6%
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)
13 Bud
12 Act
13 Act
Monthly Budget vs Adjusted Actual
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 1,107,181
13 Bud 103,398 140,665 221,078 418,449 492,627 537,323 687,601 792,815 943,585 994,265 1,033,222 1,122,747
13 Act 146,178 192,909 286,270 486,764
+/-42,780 52,244 65,192 68,315
Pct +/-41.4%37.1%29.5%16.3%
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)
13 Bud
12 Act
13 Act
Cumulative Budget vs Actual
Pct +/-41.4%37.1%29.5%16.3%
39
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
11 Act 88,688 128,588 148,075 129,454 123,587 121,287 105,670 111,370 107,144 131,710 168,669 94,449
12 Bud 112,974 140,418 157,620 137,831 124,294 133,417 117,586 134,310 119,447 123,040 129,855 106,458
12 Act 118,540 102,708 190,741 117,167
+/-5,565 (37,710) 33,122 (20,664)
Pct +/-4.9% -26.9% 21.0% -15.0%
0
50,000
100,000
150,000
200,000
250,000
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 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 1,458,690
12 Bud 112,974 253,393 411,013 548,844 673,137 806,555 924,141 1,058,450 1,177,897 1,300,937 1,430,792 1,537,250
12 Act 118,540 221,248 411,989 529,156
+/-5,565 (32,145) 977 (19,688)
Pct +/-4.9%-12.7%0.2%-3.6%
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 +/-4.9%-12.7%0.2%-3.6%
40
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 1,043,195
13 Bud 1,375,040 1,044,461 1,076,897 1,087,895 1,372,090 1,433,267 1,707,109 1,749,783 2,112,055 1,320,275 1,198,973 1,255,057
13 Act 1,387,570 1,031,007 1,096,391 1,103,113
+/-12,530 (13,455) 19,494 15,218
Pct +/-0.9% -1.3% 1.8% 1.4%
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)
13 Bud
12 Act
13 Act
Monthly Budget vs Adjusted Actual
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 16,249,512
13 Bud 1,375,040 2,419,501 3,496,398 4,584,293 5,956,383 7,389,651 9,096,760 10,846,543 12,958,598 14,278,874 15,477,847 16,732,904
13 Act 1,387,570 2,418,577 3,514,968 4,618,081
+/-12,530 (924) 18,570 33,788
Pct +/-0.9%0.0%0.5%0.7%
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)
13 Bud
12 Act
13 Act
Cumulative Budget vs Actual
Pct +/-0.9%0.0%0.5%0.7%
41
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 2,842,614
13 Bud 3,757,194 3,183,600 3,383,493 3,588,581 3,454,582 3,349,140 3,875,983 3,386,786 3,664,310 3,490,709 3,296,848 3,554,916
13 Act 3,804,787 3,182,946 3,378,914 3,638,900
+/-47,593 (654) (4,580) 50,319
Pct +/-1.3% 0.0% -0.1% 1.4%
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
4,500,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Sewer and Drainage Operating Revenues
(excluding Annexation)
13 Bud
12 Act
13 Act
Monthly Budget vs Adjusted Actual
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 38,794,012
13 Bud 3,757,194 6,940,794 10,324,287 13,912,869 17,367,450 20,716,591 24,592,574 27,979,359 31,643,670 35,134,379 38,431,227 41,986,143
13 Act 3,804,787 6,987,733 10,366,646 14,005,546
+/-47,593 46,939 42,359 92,678
Pct +/-1.3%0.7%0.4%0.7%
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)
13 Bud
12 Act
13 Act
Cumulative Budget vs Actual
Pct +/-1.3%0.7%0.4%0.7%
42
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
12 Act 66,561 93,636 125,860 246,460 284,901 311,823 359,641 343,856 247,964 177,862 116,212 123,470
13 Bud 97,930 130,731 177,285 261,649 289,945 388,930 465,715 454,224 284,478 199,666 103,604 150,186
13 Act 71,129 108,922 184,571 201,960
+/-(26,801) (21,809) 7,286 (59,689)
Pct +/- -27.4% -16.7% 4.1% -22.8%
0
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
500,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Golf Operating Revenues
(excluding Annexation)
13 Bud
12 Act
13 Act
Monthly Budget vs Adjusted Actual
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
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 2,498,247
13 Bud 97,930 228,661 405,947 667,596 957,540 1,346,470 1,812,185 2,266,409 2,550,888 2,750,554 2,854,158 3,004,344
13 Act 71,129 180,051 364,622 566,583
+/-(26,801) (48,610) (41,324) (101,013)
Pct +/--27.4%-21.3%-10.2%-15.1%
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)
13 Bud
12 Act
13 Act
Cumulative Budget vs Actual
Pct +/--27.4%-21.3%-10.2%-15.1%
43
2012 2013 2013 2013
Actual Budget YTD Est Actual
Beginning Fund Balance 1,298,783 3,669,464 3,669,464 3,669,464
Revenues
Taxes:
Property 17,001,431 17,294,918 7,294,848 17,346,756
Sales Tax 15,711,938 15,598,428 4,837,087 15,682,362
Utility 14,840,122 15,845,390 5,826,512 15,829,518
Other 807,081 824,118 188,176 840,650
Business and Occupation Tax 300,000 300,000 300,000
Licenses and Permits 3,029,962 3,365,746 1,329,377 3,568,800
Intergovernmental Revenue 1,667,789 1,156,204 339,966 1,299,044
Charges for Services 4,244,730 4,708,967 1,775,413 4,969,305
Fines and Forfeitures 1,499,054 1,537,250 484,302 1,560,672
Miscellaneous Revenue 1,695,642 1,236,384 521,508 1,321,327
Transfers In 935,202 994,139 994,139
TOTAL REVENUES 61,432,951 62,861,544 22,897,188 63,712,573
Expenditures
Salaries & Benefits 42,308,779 42,716,497 * 13,375,350 42,079,110 *
Supplies 1,829,487 2,312,435 583,720 2,306,368
Services & Charges 21,544,755 23,160,909 6,903,709 22,850,523
Capital Outlay 120,963
Cost Allocations (10,336,981) (10,614,161) (3,275,385) (9,905,196)
Transfers Out 3,595,268 3,874,291 92,038 3,874,291
TOTAL EXPENDITURES 59,062,270 61,449,971 17,679,432 61,205,096
Net Revenues less Expenditures 2,370,681 1,411,573 5,217,756 2,507,477
Contingency for Unanticipated Costs 500,000 500,000
General Fund Reserves 4,581,037 5,676,941
Ending Fund Balance 3,669,464 5,081,037 8,887,220 6,176,941
6.6% 8.8%10.8%
* Includes $246,095 for the 2013 COLA received by the KPOA-Police Sergeants and Officers Union
As of April 30, 2013
(without Annexation)
GENERAL FUND
44
2012 2013 2013 2013
Actual Budget YTD Est Actual
Beginning Fund Balance (655,268)460,513 460,513 460,513
Revenues
Taxes:
Property 2,810,057 2,881,141 1,224,924 2,950,997
Sales Tax 4,408,543 4,304,061 1,458,443 4,385,598
Utility 2,638,346 2,962,011 1,085,960 2,882,217
Other 309,710 332,501 100,059 253,148 **
Licenses and Permits 6,378
Intergovernmental Revenue 941,542 834,153 257,591 807,397
Charges for Services 3,658 2,490 2,490
Miscellaneous Revenue (318,122)
TOTAL REVENUES 10,800,111 11,313,867 4,129,467 11,281,847
Expenditures
Salaries & Benefits 4,806,777 5,493,069 *1,645,176 5,311,475 *
Supplies 251,632 925,532 97,274 740,980
Services & Charges 4,665,600 4,852,167 1,332,787 4,725,408
Capital Outlay
Cost Allocations (39,679)(48,137)(48,137)
TOTAL EXPENDITURES 9,684,330 11,270,768 3,027,100 10,729,726
Net Revenues less Expenditures 1,115,781 43,099 1,102,367 552,121
As of April 30, 2013
ANNEXATION
Ending Fund Balance 460,513 503,612 1,562,880 1,012,634
* Includes $41,662 for the 2013 COLA received by the KPOA-Police Sergeants and Officers Union
** Reflects Council's decision to reduce the gambling tax rate from 11% to 7%.
45
2012 2013 2013 2013
Actual Budget YTD Est Actual
Beginning Fund Balance 355,417 275,044 275,044 275,044
Revenues
Fuel Tax - Unrestricted 1,865,667 1,886,725 582,769 1,912,309
Water Utility Tax 162,924 167,414 46,015 167,811
Sewer Utility Tax 223,450 231,245 79,453 235,739
Drainage Utility Tax 165,087 173,236 60,235 173,342
Electric Utility Tax 1,088,861 1,119,842 419,449 1,094,305
Gas Utility Tax 350,459 393,959 179,856 374,261
Garbage Utility Tax 156,016 205,866 72,978 210,622
Telephone Utility Tax 710,882 669,929 227,661 669,929
Business & Occupation Tax 4,700,000 323,685 4,700,000
Miscellaneous Revenues (47,995)70 55 70
Total Revenues 4,675,351 9,548,286 1,992,155 9,538,389
Total Resources 5,030,768 9,823,330 2,267,199 9,813,433
Expenditures & Transfers
Debt Service
PW Trust Fund Loan 797,200 793,499 793,499
LTGO Bonds 2000 28,775
LTGO Bonds 2002 553,692
GO Refund (96) 2004 136,393 139,507 139,507
GO Refund 2005 (93,95,00,96TF)37,789 114,714 114,714
LTGO Bonds 2008 487,066 466,921 466,921
LTGO Bonds 2009 207,213 207,107 207,107
GO Refund 2012 (2000/2002)253,557 600,023 600,023
Total Debt Service 2,501,685 2,321,771 2,321,771
Operating Costs
STREET OPERATING FUND
As of April 30, 2013
Operating Costs
Street Utility Operations 1,805,094 1,674,419 510,323 1,624,584
Street Tree Maintenance Program 196,017 267,968 56,234 259,929
Engineering Services Allocation 264,546 265,180 88,393 265,180
Total Operating Costs 2,265,657 2,207,567 654,950 2,149,693
Arterials
Asphalt Overlays 4,700,000 4,700,000
James Ave Impr (4th to UPRR)39,685
Closed and other Arterial Projects (166,617)
Total Arterials (126,932)4,700,000 4,700,000
Other Improvements
Transportation Master Plan 4,966
Mero Transit Services 155,000 155,000 155,000
Closed and Other Improvements (44,652)
Total Other Improvements 115,315 155,000 155,000
Total Effective Transportation System 2,254,039 7,062,567 654,950 7,004,693
Total Expense & Transportation 4,755,724 9,384,338 654,950 9,326,464
Change In Fund Balance (80,373)163,948 1,337,205 211,924
Ending Fund Balance 275,044 438,992 1,612,249 486,968
46
2012 2013 2013 2013
Actual Budget YTD Est Actual
Beginning Fund Balance 86,810 95,397 95,397 95,397
Revenues
Lodging Tax 187,971 194,382 48,945 195,473
Miscellaneous Income 115 50 30 60
Total Revenues 188,086 194,432 48,975 195,533
Total Resources 274,896 289,829 144,372 290,930
Expenditures
Seattle Southside Visitor Services 120,000 60,000 35,000 60,000
Tourism Unallocated 26,000 20,000 20,000
Tourism Chamber 18,500 18,500 9,250 18,500
ShoWare Marketing 60,000 60,000
Branding Activities 20,000 20,000
Total Expenditures 164,500 178,500 44,250 178,500
Transfers Out - ShoWare Impact Study 5,000
Transfers Out - Ballfield Portable Fencing 10,000
Total Expenditures and Transfers 179,500 178,500 44,250 178,500
Change in Fund Balance 8,587 15,932 4,725 17,033
Ending Fund Balance 95,397 111,329 100,122 112,430
LODGING TAX OPERATING FUND
As of April 30, 2013
47
2012 2013 2013 2013
Actual Budget YTD Est Actual
BEGINNING FUND BALANCE 20,579 86,458 86,458 86,458
REVENUES
Utility Taxes:
Water 48,877 50,224 13,804 50,385
Sewer 67,035 69,374 23,836 69,676
Drainage 49,526 55,971 18,070 53,810
Electric 326,658 335,885 125,835 335,885
Gas 105,138 118,164 53,957 118,164
Garbage 46,805 61,824 21,893 53,297
Telephone 213,264 200,938 68,298 213,348
Miscellaneous Revenues 576 250 50 304
TOTAL REVENUES 857,879 892,630 325,744 894,868
TOTAL RESOURCES 878,458 979,088 412,202 981,327
EXPENDITURES
Transfer Out - General Fund Teen Programs 750,000 844,139 844,139
Teen Golf Program 42,000 42,000 42,000
TOTAL EXPENDITURES (TRANSFERS)792,000 886,139 886,139
Change In Fund Balance 65,879 6,491 325,744 8,729
ENDING FUND BALANCE 86,458 92,949 412,202 95,188
YOUTH/TEEN PROGRAMS OPERATING FUND
As of April 30, 2013
ENDING FUND BALANCE 86,458 92,949 412,202 95,188
48
2012 2013 2013 2013
Actuals Budget YTD Est Actual
Total Beginning Fund Balance (12,052,614)(11,082,376)(11,082,376)(11,082,376)
Revenues & Other Fin Sources
Sales Tax 4,608,055 4,340,469 1,532,494 4,431,619
Utility Tax 1,171,672 371,404 1,183,389
Real Estate Excise Tax 1,644,785 1,142,799 522,872 1,371,359
Real Estate Excise Tax-2nd Qtr 1,644,785 1,142,799 522,872 1,371,359
Real Estate Excise Tax-St Percent 258,392 811 811
Miscellaneous Revenues 2,135 3,939 586 3,939
Transfer In - Facilities 260,000
Sale of Property 198,526 6,000,000 193,520 6,000,000
Transfer In - GF 2,201,772 2,193,787 2,193,787
Total Rev/Other Fin Sources 10,818,451 15,995,465 3,144,559 16,556,263
Total Resources (1,234,163)4,913,089 (7,937,817)5,473,887
Expenditures (Transfers)
Debt Service
Non-Voted Debt Service 6,820 1,171,672 564 1,171,672
LTGO Bonds 2000 76,575
Valley Communications 170,910 240,880 240,880
LTGO Bonds 2002 434,733
LTGO / Taxable Bonds 2003 667,274 666,340 666,340
GO Refund (96) 2004 1,447,831 1,480,875 1,480,875
GO Refund 2005 (93,95,00,96TF)63,112 191,579 191,579
LTGO Bonds 2006 770,000 758,000 758,000
LTGO Bonds 2008 1,412,334 1,306,679 1,306,679
GO Refund 2009 (Part 1999)721,641 721,268 721,268
GO Refund 2012 (2000/2002)350,111 747,257 747,257
ShoWare Debt Service 2,764,025 2,500,000 2,500,000
Water Fund Loan Payoff 366,660
Subtotal Debt Service 9,252,026 9,784,550 564 9,784,550
Facilities
HVAC Lifecycle Replacements 75,000
Kent Meridian Pool Repairs/Mtc 25,000
Parks Maintenance Shop Renovation 35,000
Public Building Major Maintenance 54,962
Sealcoat Parking Lots 35,000
Security Camera Software Upgrade 40,000
Closed and Other Facilities Projects (4,962)
Subtotal Facilities 260,000 0 0 0
Information Technology
Hardware Lifecycle Replacmnts 120,000
Subtotal Information Technology 120,000 0 0 0
CAPITAL IMPROVEMENT OPERATING FUND
Including Both Portions of Estate Excise Taxes
As of April 30, 2013
49
2012 2013 2013 2013
Actuals Budget YTD Est Actual
CAPITAL IMPROVEMENT OPERATING FUND
Including Both Portions of Estate Excise Taxes
As of April 30, 2013
Parks
Lifecycle Parks System 400,000 250,000 250,000
Urban Forestry 15,000
Closed and Other Parks Projects (738)
Subtotal Parks 414,262 250,000 0 250,000
Other
Annexation Study (48,076)
Emergency Flood Preparedness (450,000)
Event Center Lifecycle 300,000 300,000 300,000
Subtotal Other (198,076)300,000 0 300,000
Total Expenditures (Transfers)9,848,212 10,334,550 564 10,334,550
Change in Fund Balance 970,239 5,660,915 3,143,994 6,221,713
Total Ending Fund Balance (11,082,375)(5,421,461)(7,938,381)(4,860,663)
50
2012 2013 2013 2013
Actual Budget YTD Est Actual
Beginning Fund Balance 327,985 650,437 650,437 650,437
Revenues
Sales Tax - Local Option (1)1,924,193 1,814,268 655,822 1,932,983
MVET - Basic Crime 100,113 92,899 50,900 104,410
MVET - High Crime 46,314 191,199 95,600
MVET - Special Programs 78,549 74,406 39,687 80,523
Miscellaneous Revenues 280 100 142 142
Transfers In
Total Revenues 2,149,448 2,172,872 746,550 2,213,657
Total Resources 2,477,433 2,823,309 1,396,987 2,864,094
Expenditures
Law
Salaries & Benefits 548,523 554,171 179,999 539,997
Supplies 13,963 30,554 1,814 23,932
Services & Charges 9,129 22,349 2,905 10,727
Domestic Violence
Salaries & Benefits 160,674 138,291 44,924 134,771
Supplies
Services & Charges 7,511 8,198 2,611 7,731
Capital Outlay
KYFS - Youth Violence Prevention
Services & Charges 25,000 25,000 25,000
Police
Salaries & Benefits 974,852 1,151,809 336,920 1,167,542
Supplies 36,558 58,064 21,936 50,718
Services & Charges 34,285 123,132 13,918 82,239
Total Expenditures 1,810,496 2,111,568 605,028 2,042,658
Transfers Out 16,500 16,500 16,500
Total Expenditures and Transfers 1,826,996 2,128,068 605,028 2,059,158
Increase (Decrease) In Fund Balance 322,452 44,804 141,522 154,499
Ending Fund Balance 650,437 695,241 791,959 804,936
(1) Council resolution allocated 11% of Criminal Justice sales tax to Domestic Violence.
CRIMINAL JUSTICE OPERATING FUND
April 30, 2013
51
2012 2013 2013 2013
Actuals Budget YTD Est Actual
Beginning Working Capital (2,174,297)(2,395,200)(2,395,200)(2,395,200)
Revenues
18 Hole Course
Green Fees 1,033,850 1,288,000 184,193 1,201,427
Cart & Club Rentals 155,812 204,000 27,202 162,587
Restaurant Lease 50,875 60,000 11,504 52,119
Par 3 Course
Green Fees 211,747 281,000 41,973 240,521
Cart & Club Rentals 11,809 14,000 1,830 12,564
Food & Beverage Sales 10,217 20,000 2,093 15,020
Driving Range
Driving Range Fees 457,101 470,000 134,204 470,462
Mini Putt Fees 31,719 48,000 6,542 46,797
Lesson Fees 84,560 110,000 21,780 104,910
Cart & Club Rentals 1,841 210 1,852
Food & Beverage Sales 32,395 35,000 6,280 33,371
Leases - long term 21,350
Merchandising
Merchandise Sales 467,175 508,994 140,223 507,782
Other
Insurance Reimbursement 115,861
Miscellaneous Revenues 4,042 4,000 1,519 4,556
Driving Range Cell Tower Lease 20,904 7,117 21,350
Total Revenues 2,689,909 3,064,344 586,669 2,875,318
Total Resources 515,612 669,144 (1,808,530)480,118
Expenditures (Transfers)
18 Hole Course 1,663,082 1,724,636 485,821 1,704,636
Par 3 Course 302,746 294,944 93,077 294,944
Driving Range 381,556 479,598 121,344 410,690
Merchandising 441,817 554,930 121,887 460,205
Repair Damaged Assets 117,861
Other Expenses 3,751 2,946 1,359 2,946
Total Expenditures (Transfers)2,910,812 3,057,054 823,488 2,873,422
Net Change in Working Capital (220,903)7,290 (236,819)1,896
Total Working Capital (2,395,200)(2,387,910)(2,632,019)(2,393,303)
GOLF OPERATING FUND
As of April 30, 2013
52
2012 2013 2013 2013
Actual Budget YTD Est Actual
Beginning Working Capital 2,628,235 1,866,304 1,866,304 1,866,304
Operating Revenue
Fleet Operations 2,961,063 3,187,651 1,068,346 3,200,909
Fleet Replacement 374,875 792,850 265,036 792,850
Sale of Property 29,335 12,306 12,306
Miscellaneous Revenues 3,335 13,835 967 13,835
Total Operating Revenue 3,368,608 3,994,336 1,346,656 4,019,900
Total Resources 5,996,843 5,860,640 3,212,960 5,886,204
Expenditures
Salaries & Benefits 847,779 827,334 279,151 873,213
Supplies 1,596,595 1,583,964 410,749 1,575,839
Services 786,363 739,124 272,307 739,124
Capital Outlay 820,905 1,364,440 75,428 1,364,440
Total Expenditures 4,051,642 4,514,862 1,037,635 4,552,616
Transfers Out 78,898 134
Total Expenses and Transfers 4,130,539 4,514,996 1,037,635 4,552,616
Net Change In Working Capital (761,931) (520,660) 309,021 (532,715)
Total Working Capital 1,866,304 1,345,644 2,175,325 1,333,588
FLEET SERVICES FUND
As of April 30, 2013
53
2012 2013 2013 2013
Actual Budget YTD Est Actual
Beginning Working Capital (122,352)(168,200)(168,200)(168,200)
REVENUE
Central Stores 101,236 217,827 31,631 123,199
Postage 199,667 296,204 54,709 241,644
Misc Revenue 120,882 120,882
Total Revenue 300,903 634,913 86,340 485,725
Total Resources 178,551 466,713 (81,860)317,525
EXPENSE
Central Stores 115,813 207,454 26,316 118,129
Postage 211,638 282,099 95,527 219,949
Central Services 19,301 19,361 6,454 19,361
Total Expense 346,752 508,914 128,296 357,439
Net Operating Income (45,849)125,999 (41,956)128,286
Ending Working Capital (168,200)(42,201)(210,156)(39,914)
CENTRAL SERVICES FUND
As of April 30, 2013
54
2012 2013 2013 2013
Actual Budget YTD Est Actual
Beginning Working Capital 399,972 570,140 570,140 570,140
Revenues
Contributions & Other 4,533,585 4,212,504 1,317,174 4,212,504
Utility Tax 1,040,000 292,729 1,040,000
Intergovernmental - RFA 471,972 444,012 114,987 444,012
Technology Fees 413,035 374,800 150,178 386,044
Total Revenue 5,418,592 6,071,316 1,875,068 6,082,560
Total Resources 5,818,565 6,641,456 2,445,208 6,652,700
Expenditures
Computer Systems & Tech Svcs
Salaries & Benefits 2,138,636 1,976,384 610,065 1,976,384
Supplies 176,164 42,629 132,610 42,629
Services & Charges 1,169,621 1,221,064 670,263 1,221,064
Subtotal 3,484,420 3,240,077 1,412,938 3,240,077
Telecommunications
Salaries & Benefits 147,407 147,009 46,817 147,009
Supplies 2,155 14,774 1,452 14,774
Services & Charges 296,732 406,661 108,012 406,661
Subtotal 446,294 568,444 156,280 568,444
Printing/Graphics/Cable TV
Salaries & Benefits 561,058 574,237 197,521 574,237
Supplies 55,733 75,821 20,358 75,821
Services & Charges 289,156 343,739 67,622 343,739
Subtotal 905,947 993,797 285,501 993,797
Total Operating Expense 4,836,661 4,802,318 1,854,720 4,802,318
Transfers Out-LT Lifecycle 411,764 1,226,491 148,786 1,226,491
Total Exp & Transfers 5,248,425 6,028,809 2,003,506 6,028,809
Net Income 170,168 42,507 (128,438)53,751
Ending Working Capital 570,140 612,647 441,702 623,891
INFORMATION TECHNOLOGY FUND
As of April 30, 2013
55
2012 2013 2013 2013
Actual Budget YTD Est Actual
Beginning Working Capital 306,190 867,060 867,060 867,060
Operating Revenue
Intergovernmental -RFA 843,316 843,316 288,695 866,086
Rental Fees - Internal 4,240,371 3,997,582 1,332,527 3,997,582
Leases 26,918 26,916 8,973 21,865
Miscellaneous Revenue 20,684 16,269 4,754 14,261
Total Revenue 5,131,289 4,884,083 1,634,950 4,899,793
Total Resources 5,437,479 5,751,143 2,502,010 5,766,854
Operating Expense
Salaries and benefits 2,083,212 2,165,481 668,555 2,165,481
Supplies 271,314 351,202 84,451 338,907
Services and charges 1,802,990 1,873,365 479,187 1,783,166
Capital outlay - 40,500 - 40,500
Total Operating Expense 4,157,516 4,430,548 1,232,193 4,328,054
Other Financial Uses
Transfers Out - Projects 260,000 500,000 500,000
Transfers Out - Debt 152,903 109,115 109,115
Total Non Operating Rev (Exp)412,903 609,115 - 609,115
FACILITIES OPERATING FUND
As of April 30, 2013
Total Non Operating Rev (Exp)412,903 609,115 - 609,115
Total Expenses and Uses 4,570,419 5,039,663 1,232,193 4,937,169
Net Change In Working Capital 560,870 (155,580)402,757 (37,376)
Ending Working Capital 867,060 711,480 1,269,817 829,685
56
2012 2013 2013 2013
Actual Budget YTD Est Actual
Beginning Working Capital 201,790 280,233 280,233 280,233
Revenues
Contributions 389,106 402,324 127,009 381,027
Miscellaneous Revenue 354 250 132 395
Total Revenues 389,460 402,574 127,141 381,422
Total Resources 591,250 682,807 407,373 661,655
Expenditures
Salaries & Benefits 16,592 23,951 6,285 18,856
Supplies 4,177 2,089
Claims Paid
1st Quarter 77,395 100,000 54,869 54,869
2nd Quarter 101,465 100,000 100,000
3rd Quarter 72,840 100,000 100,000
4th Quarter 39,928 100,000 100,000
Other Services & Charges 2,796 5,087 932 3,966
Total Expenditures 311,017 433,215 62,086 379,780
Net Income 78,442 (30,641)65,055 1,642
Ending Working Capital 280,233 249,592 345,287 281,875
UNEMPLOYMENT FUND
As of April 30, 2013
57
2012 2013 2013 2013
Actual Budget YTD Est Actual
Beginning Working Capital (509,195) 693,747 693,747 693,747
Revenues
Contributions 1,602,991 1,656,075 489,573 1,590,429
Miscellaneous Revenue 3,775 3,000 1,116 3,349
Total Revenue 1,606,766 1,659,075 490,689 1,593,778
Total Resources 1,097,572 2,352,822 1,184,436 2,287,525
Expenditures
Salaries & Benefits 66,368 106,022 25,141 75,424
Judgements & Damages 742,840 1,000,000 61,248 748,754
Ultimate Loss Adjustment (676,087)
Liability Insurance 43,329 78,234 50,025 50,025
Intergovernmental Services 138,790 204,000 45,126 135,377
Administrative Expenses 64,362 53,777 26,350 72,595
Other Expenses 4,427 16,660 1,527 4,582
Safety Program 19,795 90,262 1,116 90,262
Total Expenditures 403,825 1,548,955 210,534 1,177,020
Net Income 1,202,942 110,120 280,156 416,758
Ending Working Capital 693,747 803,867 973,903 1,110,505
Claims Reserve*
Reserve Amount 1,757,476
Actuary Recommended 1,879,022
*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 April 30, 2013
58
2012 2013 2013 2013
Actual Budget YTD Est Actual
Beginning Working Capital 4,634,833 5,963,620 5,963,620 5,963,620
Revenues
Contributions
Blue Cross 9,163,751 9,606,586 3,167,102 9,501,306
Group Health 392,117 424,534 121,975 365,926
Employee Share
Blue Cross 907,667 1,043,069 298,409 895,227
Group Health 50,938 55,476 20,921 62,764
RFA Contributions 3,687,875
COBRA 156,845 86,282 46,329 138,987
Miscellaneous 196,866 148,068 36,681 142,449
Total Revenue 14,556,059 11,364,015 3,691,418 11,106,659
Total Resources 19,190,891 17,327,635 9,655,038 17,070,279
Expenditures
Salaries & Benefits 329,982 350,704 116,459 349,377
Blue Cross Claims 10,418,590 8,045,679 2,454,295 7,845,679
Blue Cross Admin Fees 565,520 397,404 130,701 392,103
Blue Cross Audit Fees 59,332 59,332
Delta Dental Claims 1,027,473 811,325 259,091 1,014,787
Delta Dental Admin Fees 62,369 46,015 18,942 56,826
HEALTH AND EMPLOYEE WELLNESS FUND
As of April 30, 2013
Delta Dental Admin Fees 62,369 46,015 18,942 56,826
Vision Service Plan Claims 117,180 95,021 18,463 95,021
Vision Service Plan Admin Fees 26,325 14,293 7,225 21,675
Stop Loss Fees 469,190 415,113 114,970 415,113
Stop Loss Reimbursements (193,310) (349,793) (20,885) (175,314)
Group Health Premiums 443,055 531,269 138,047 414,142
COBRA Medical Expenses 5,178 5,178
IBNR Adjustment (110,300) (127,800)(127,800)
Wellness 16,012 88,314 9,318 88,314
Other Professional Services 55,188 53,338 8,302 53,338
Total Expenditures 13,227,272 10,430,214 3,260,107 10,507,771
Change in Working Capital 1,328,787 933,801 431,311 598,888
Ending Working Capital 5,963,620 6,897,421 6,394,931 6,562,507
IBNR 863,400 753,100 753,100 753,100
Target Fund Bal @ 2 X IBNR 1,726,800 1,506,200 1,506,200 1,506,200
Ending Working Capital Less 2 X IBNR 4,236,820 5,391,221 4,888,731 5,056,307
59
2012 2013 2013 2013
Actual Budget Actual Est Actual
Beginning Working Capital 527,368 699,508 699,508 699,508
Revenues
Contributions 695,730 673,806 244,664 713,992
Contributions - Dependents 60,300 60,000 12,036 36,108
Miscellaneous Revenue 831 2,500 337 337
Total Revenues 756,861 736,306 257,037 750,437
Operating Transfers In 250,000 250,000 250,000
Total Resources 1,534,228 1,685,814 956,545 1,699,945
Expenditures
Blue Cross Claims 556,619 764,122 170,998 764,122
Blue Cross Admin Fees 52,486 61,812 16,215 53,536
Delta Dental Claims 41,801 50,468 12,619 45,981
Delta Dental Admin Fees 5,476 4,774 2,172 5,586
Vision Service Plan Claims 5,420 7,441 984 5,652
Vision Service Plan Admin Fees 1,781 1,803 609 1,823
Stop Loss Reimbursements (25,000)(16,664)
Stop Loss Fees 43,219 50,425 14,042 46,775
IBNR Adjustment (14,400)4,900 4,900
LEOFF 1 RETIREES BENEFITS FUND
As of April 30, 2013
Medical Reimbursements 122,495 184,682 38,075 138,854
Other Professional Services 19,824 16,181 1,985 16,181
Total Expenditures 834,720 1,121,608 257,699 1,066,746
Change in Fund Balance 172,140 (135,302)(662)(66,309)
Ending Working Capital 699,508 564,206 698,845 633,199
IBNR 67,100 52,700 52,700 52,700
Target Fund Bal @ 2 X IBNR 134,200 105,400 105,400 105,400
Ending Working Capital Less 2 X IBNR 565,308 458,806 593,445 527,799
60
2012 2013 2013 2013
Actual Budget YTD Est Actual
Beginning Working Capital 831,667 2,187,087 2,187,087 2,187,087
Revenues
Contributions 2,340,300 2,340,300 780,100 2,340,300
Miscellaneous Revenue 6,164 4,000 1,951 5,852
Total Revenues 2,346,464 2,344,300 782,051 2,346,153
Total Resources 3,178,131 4,531,387 2,969,138 4,533,240
Expenditures
Salaries & Benefits 66,367 95,684 26,615 79,846
Claims & Judgements 122,990 1,000,000 80,808 1,000,000
Insurance Premiums 664,509 719,750 676,980 719,750
Other Expenses 137,179 200,839 19,440 156,030
Total Expenditures 991,044 2,016,273 803,843 1,955,626
Net Income 1,355,420 328,027 (21,792) 390,527
Ending Working Capital 2,187,087 2,515,114 2,165,294 2,577,614
Claims Reserve*
Reserve Amount 1,977,374
Actuary Recommended 1,282,088
*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 April 30, 2013
61
2012 2013 2013 2013
Actual Budget YTD Est Actual
Beginning Working Capital 104,731 141,317 141,317 141,317
Revenues
Contributions 453,593 562,455 187,485 562,455
Miscellaneous Revenue 114 100 2 100
Total Revenues 453,707 562,555 187,487 562,555
Total Resources 558,439 703,872 328,804 703,872
Expenditures
Insurance Premiums 387,734 510,000 254,725 510,000
Property Claims/Deductibles 12,796 24,684 24,684
Other Expenses 16,592 23,951 6,285 23,951
Total Expenditures 417,122 558,635 261,010 558,635
Net Income 36,585 3,920 (73,523) 3,920
Working Capital 141,317 145,237 67,794 145,237
PROPERTY INSURANCE FUND
As of April 30, 2013
62
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9
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6
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9
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8
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9
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8
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6
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8
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28
.
8
0
%
8
6
1
,
0
1
7
24
1
,
2
6
8
28
.
0
2
%
8
6
8
,
3
5
6
26
9
,
6
8
3
31
.
0
6
%
8
2
3
,
3
7
4
25
6
,
8
3
2
31
.
1
9
%
-
0
.
7
8
%
3
.
0
4
%
0
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1
4
%
Pa
r
k
s
,
R
e
c
.
&
C
o
m
.
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e
r
v
.
8
,
3
9
6
,
5
6
9
2,
8
2
8
,
8
0
1
33
.
6
9
%
8
,
5
7
1
,
1
2
3
2,
6
5
2
,
9
1
4
30
.
9
5
%
9
,
0
4
3
,
4
0
2
2,
7
0
4
,
2
8
3
29
.
9
0
%
8
,
9
7
1
,
2
1
3
2,
7
2
6
,
9
0
1
30
.
4
0
%
-
2
.
7
4
%
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1
.
0
5
%
0
.
4
9
%
Cu
l
t
u
r
e
&
R
e
c
r
e
a
t
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o
n
9,
1
3
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6
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0
4
0
,
9
0
1
33
.
3
0
%
9
,
4
3
2
,
1
4
0
2,
8
9
4
,
1
8
2
30
.
6
8
%
9
,
9
1
1
,
7
5
8
2,
9
7
3
,
9
6
6
30
.
0
0
%
9
,
7
9
4
,
5
8
7
2,
9
8
3
,
7
3
3
30
.
4
6
%
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2
.
6
1
%
-
0
.
6
8
%
0
.
4
6
%
He
a
l
t
h
&
H
u
m
a
n
S
e
r
v
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c
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s
8
9
4
,
4
1
9
25
7
,
0
5
5
28
.
7
4
%
9
7
4
,
5
1
3
27
8
,
6
1
5
28
.
5
9
%
1
,
0
1
7
,
5
0
4
28
1
,
0
9
8
27
.
6
3
%
9
3
5
,
4
4
3
25
8
,
8
9
8
27
.
6
8
%
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.
1
5
%
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0
.
9
6
%
0
.
0
5
%
Hu
m
a
n
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r
v
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c
e
A
g
e
n
c
i
e
s
8
2
1
,
8
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9
26
6
,
3
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2
32
.
4
0
%
8
2
8
,
6
3
4
21
0
,
0
1
0
25
.
3
4
%
8
2
8
,
6
9
2
19
4
,
3
2
3
23
.
4
5
%
8
2
8
,
6
6
0
20
0
,
8
6
1
24
.
2
4
%
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7
.
0
6
%
-
1
.
8
9
%
0
.
7
9
%
Pa
r
k
s
-
S
e
n
i
o
r
C
e
n
t
e
r
1,
0
8
5
,
8
3
2
46
7
,
2
0
2
43
.
0
3
%
1
,
2
4
5
,
7
9
6
45
5
,
4
0
1
36
.
5
6
%
1
,
2
9
5
,
0
5
9
47
0
,
5
2
9
36
.
3
3
%
1
,
2
3
0
,
9
7
1
38
4
,
9
7
6
31
.
2
7
%
-
6
.
4
7
%
-
0
.
2
2
%
-
5
.
0
6
%
Pa
r
k
s
-
S
p
e
c
i
a
l
P
o
p
u
l
a
t
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o
n
s
3
2
8
,
9
6
7
10
1
,
7
8
2
30
.
9
4
%
3
2
6
,
5
4
8
79
,
3
4
7
24
.
3
0
%
3
3
9
,
2
8
2
78
,
2
7
9
23
.
0
7
%
3
7
7
,
2
0
9
89
,
1
3
6
23
.
6
3
%
-
6
.
6
4
%
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1
.
2
3
%
0
.
5
6
%
Hu
m
a
n
S
e
r
v
i
c
e
s
3,
1
3
1
,
0
8
7
1,
0
9
2
,
3
5
1
34
.
8
9
%
3
,
3
7
5
,
4
9
1
1,
0
2
3
,
3
7
3
30
.
3
2
%
3,
4
8
0
,
5
3
7
1,
0
2
4
,
2
2
9
29
.
4
3
%
3,
3
7
2
,
2
8
3
93
3
,
8
7
1
27
.
6
9
%
-
4
.
5
7
%
-
0
.
8
9
%
-
1
.
7
3
%
Op
e
r
a
t
i
n
g
T
r
a
n
s
f
e
r
s
O
u
t
31
,
1
6
5
15
,
7
3
4
50
.
4
9
%
6
,
3
2
8
,
3
1
5
-
0.
0
0
%
3,
4
6
3
,
1
6
9
-
0.
0
0
%
3,
6
4
9
,
0
4
0
92
,
0
3
8
2.
5
2
%
-
5
0
.
4
9
%
0
.
0
0
%
2
.
5
2
%
To
t
a
l
E
x
p
e
n
d
i
t
u
r
e
s
73
,
3
4
7
,
0
9
8
26
,
1
1
5
,
3
4
3
35
.
6
1
%
6
1
,
3
2
6
,
0
3
6
16
,
9
9
4
,
7
3
4
27
.
7
1
%
6
0
,
8
6
8
,
6
7
9
17
,
8
8
0
,
8
2
9
29
.
3
8
%
6
1
,
1
9
1
,
3
5
4
17
,
6
7
9
,
4
3
2
28
.
8
9
%
-
7
.
8
9
%
1
.
6
6
%
-
0
.
4
8
%
Re
v
.
l
e
s
s
E
x
p
e
n
.
*
4,
0
0
0
,
4
4
5
(5
9
2
,
7
5
9
)
(5
9
8
,
4
1
1
)
3,
7
6
2
,
8
4
7
80
,
9
3
4
3
,
1
0
6
,
6
5
6
1,
6
6
4
,
1
9
0
5,
2
1
7
,
7
5
6
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87