HomeMy WebLinkAboutCity Council Committees - Operations Committee - 05/07/2019 (2)
Unless otherwise noted, the Operations Committee meets at 4 p.m. on the first and third
Tuesday of each month in Kent City Hall, Council Chambers East, 220 Fourth Avenue South,
Kent, WA 98032.
For additional information please contact Cathie Everett at 253-856-5705, or via email at
CEverett@KentWA.gov.
Any person requiring a disability accommodation should contact the City Clerk’s Office at
253-856-5725 in advance. For TDD relay service call Washington Telecommunications Relay
Service at 7-1-1.
Operations Committee
Agenda
Chair - Les Thomas
Bill Boyce– Dennis Higgins
Tuesday, May 7, 2019
4:00 p.m.
Item Description Action Speaker Time
1. Call to Order Chair 01 MIN.
2. Roll Call Chair 01 MIN.
3. Changes to the Agenda Chair 01 MIN.
4. Approval of April 2, 2019
Minutes
YES Chair 05 MIN.
5. Approval of Check Summary
Reports Dated 3/16/19-3/31/19
and 4/1/19-4/15/19
YES Chair 05 MIN.
6. Ordinance Clarifying the Mayor's
Authority to Accept Development
Dedications
YES Assistant City Attorney
Adam Long
10 MIN.
7. First Quarter Supplemental
Budget Ordinance
YES Interim Finance
Director Barbara Lopez
05 MIN.
8. March Financial Report NO Interim Finance
Director Barbara Lopze
05 MIN.
9. Utility Lifeline Audit Update NO Interim Finance
Director Barbara Lopez
and Customer Service
Manager Patty Roseto
10 MIN.
10. Adjournment Chair 01 MIN.
Page 1 of 4
Pending Approval
Operations Committee
CC Ops Regular Meeting
Minutes
April 2, 2019
Date: April 2, 2019
Time: 4:00 p.m.
Place: Chambers
Attending: Les Thomas, Committee Chair
Bill Boyce, Councilmember
Dennis Higgins, Councilmember
Agenda:
1. Call to Order 4:02 p.m.
2. Roll Call
Attendee Name Title Status Arrived
Les Thomas Committee Chair Present
Bill Boyce Councilmember Present
Dennis Higgins Councilmember Present
3. Changes to the Agenda
4. Approval of Minutes dated February 19, 2019
MOTION: Move to approve the Minutes dated February 19, 2019
RESULT: APPROVED [UNANIMOUS]
MOVER: Dennis Higgins, Councilmember
SECONDER: Bill Boyce, Councilmember
AYES: Thomas, Boyce, Higgins
5. Approval of Minutes dated March 19, 2019
MOTION: Move to approve the Minutes dated March 19, 2019
RESULT: APPROVED [UNANIMOUS]
MOVER: Dennis Higgins, Councilmember
SECONDER: Bill Boyce, Councilmember
AYES: Thomas, Boyce, Higgins
6. Approval of Check Summary Report Dated 3/1/19-3/15/19
MOTION: Move to approve check summary report dated 3/1/19
through 3/15/19.
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Operations Committee CC Ops Regular Meeting
Minutes
April 2, 2019
Kent, Washington
Page 2 of 4
RESULT: APPROVED [UNANIMOUS]
MOVER: Bill Boyce, Councilmember
SECONDER: Dennis Higgins, Councilmember
AYES: Thomas, Boyce, Higgins
7. Public Communications of Election Matters - Resolution
Deputy City Attorney Tammy White presented a request to recommend
Council adopt a resolution replacing Resolution No. 1600, the City's policy
concerning taping and airing of candidate statements and forum discussions
of candidates running for local office, to account for new technology and to
provide that all communication methods used by the City in its day-to-day
operations are also available to communicate objective facts in a fair manner
to Kent residents concerning local ballot measures. The last revision occurred
in 2001. The proposed resolution includes a provision that allows staff to
embrace new technology as it becomes available.
MOTION: Recommend Council adopt a resolution that updates the City’s
policy concerning the taping and airing of candidate statements and forum
discussions of candidates running for local office to account for new
technology, and to provide that all communication methods used by the City
in carrying out its day-to-day business operations are also available to
communicate objective facts in a fair manner to Kent residents concerning
local ballot measures.
RESULT: RECOMMENDED TO COUNCIL [UNANIMOUS] Next: 4/16/2019
7:00 PM
MOVER: Dennis Higgins, Councilmember
SECONDER: Bill Boyce, Councilmember
AYES: Thomas, Boyce, Higgins
8. 2019 CDBG Annual Action Plan
Senior CDBG Coordinator Dinah Wilson presented a request to recommend
Council approve the Proposed Community Development Block Grant 2019
Annual Action Plan. As an Entitlement City, the City of Kent receives
Community Development Block Grant (CBDG) funds from the US Department
of Housing and Urban Development. To receive CDBG funding, the City is
required to submit a Five-Year Consolidated Plan for Housing & Community
Development, and prior to the beginning of each year of the Consolidated
Plan must inform HUD and the community of the specific actions that the City
will execute to implement the objectives and strategies of the Consolidated
Plan. These are outlined in the 2019 Action Plan.
MOTION: Move to recommend Council approve the Proposed Community
Development Block Grant 2019 Annual Action Plan (including funding
allocations and contingency plans), and authorize the Mayor to execute the
appropriate certifications and agreements.
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Operations Committee CC Ops Regular Meeting
Minutes
April 2, 2019
Kent, Washington
Page 3 of 4
RESULT: RECOMMENDED TO COUNCIL [UNANIMOUS] Next: 4/16/2019
7:00 PM
MOVER: Bill Boyce, Councilmember
SECONDER: Dennis Higgins, Councilmember
AYES: Thomas, Boyce, Higgins
9. Approval of CSDC Inc./Amanda Contract
IT Director Mike Carrington, Project Management Office Supervisor Brian
Rambonga and Technology Innovation Manager Somen Palit presented a
request to (recommend Council) authorize the Mayor to sign all necessary
documents to enter into agreements with CSDC Inc. to replace the existing
end-of-life Kiva system with Amanda. CSDC's Amanda solution for permitting
and land management has been identified through discovery and analysis to
be the solution that meets the City's business and technical requirements.
This replacement is expected to cost no more than $1,679,120 and is
planned and budgeted for within the IT budget. Council President Boyce
acknowledged the expertise of the information technology team members
working on this project.
MOTION:
Authorize the Mayor to sign all necessary documents to enter into
agreements with CSDC Inc., to replace the existing Kiva system with
Amanda, subject to final terms and conditions acceptable to the Information
Technology Director and the City Attorney, for a total amount not to exceed
$1,679,120.00.
RESULT: RECOMMENDED TO COUNCIL [UNANIMOUS] Next: 4/16/2019
7:00 PM
MOVER: Bill Boyce, Councilmember
SECONDER: Dennis Higgins, Councilmember
AYES: Thomas, Boyce, Higgins
10. 1711 : Carahsoft, Palo Alto Firewalls Solutions
IT Director Mike Carrington, Technical Services Manager James Endicott and
Project Management Office Supervisor Brian Rambonga presented
information regarding a purchase made through Carahsoft for Palo Alto
firewall solutions under the GSA contract previously approved by Council, in
a total amount of $162,181.60, which is within the budget. Palo Alto firewalls
give the City complete visibility into and precise control over our network
traffic, and protects the City from unknown threats. Palo Alto has been an
industry leader in enterprise cyber security solutions for seven consecutive
years and IT conducted a product and vendor analysis to determine that Palo
Alto provided the best solution for protecting the City's information assets.
11. Current IT Project Landscape
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Operations Committee CC Ops Regular Meeting
Minutes
April 2, 2019
Kent, Washington
Page 4 of 4
IT Director Mike Carrington and Project Management Office Supervisor Brian
Rambonga provided a first quarter IT projects update with an overview of
completed projects from 2018 and a view into the five-year IT project
roadmap.
12. Adjournment 4:44 p.m.
Cathie Everett
Committee Secretary
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OPERATIONS COMMITTEE
Derek Matheson, Chief Administrative Officer
220 Fourth Ave S
Kent, WA 98032
256-856-5712
DATE: May 7, 2019
TO: Operations Committee
SUBJECT: Approval of Check Summary Reports Dated 3/16/19-
3/31/19 and 4/1/19-4/15/19
MOTION: Move to approve check summary reports dated March 16 through March
31, 2019 and April 1 through April 15, 2019.
SUPPORTS STRATEGIC PLAN GOAL:
Sustainable Services
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OPERATIONS COMMITTEE
Derek Matheson, Chief Administrative Officer
220 Fourth Ave S
Kent, WA 98032
256-856-5712
DATE: May 7, 2019
TO: Operations Committee
SUBJECT: Ordinance Clarifying the Mayor's Authority to Accept
Development Dedications
MOTION: Recommend council adopt an ordinance clarifying the Mayor’s authority
to accept dedications of property related to development permit approvals.
SUMMARY: As a condition of permit approval, the development of private property
often requires the owner to build public infrastructure to ensure adequate facilities
exist to accommodate growth and impacts resulting from the development. Such
infrastructure generally includes new streets, sewers, watermains, stormwater
facilities, and frontage improvements. Typical construction involves building curbs,
gutters, and sidewalks, installing streetlights, manholes, pipes, and valves, as well
as planting street trees and other landscaping. Once a project is completed,
ownership of the infrastructure is generally transferred or dedicated to the City for
it to control and maintain.
As early as 2000, the City Council delegated authority to the Mayor to accept some
types of property interests dedicated to the City as part of development approval.
However, the current language of the Mayor’s authority in KCC 3.70.230(E)(3) can
make it difficult to determine whether the Mayor is authorized to accept a particular
infrastructure improvement. Due to the many individual parts that make up public
infrastructure and the different character of each type of improvement, it can be
challenging in some instances to label or characterize the legal status of the
property that is to be transferred. Depending on the circumstances, infrastructure
may include, or be considered, personal property, real property, a fixture, an
appurtenance, or simply an improvement to real property.
Under the current code language, many dedications of public infrastructure are
brought before Council for acceptance through a Bill of Sale, which provides a
summary of the infrastructure pieces to be transferred, as well as some boilerplate
legal language effectuating the transfer.
Approval of the Bills of Sale is a mostly ministerial act that requires little or no
substantive review, and in order to streamline the process, it is necessary to clarify
and expand the Mayor’s authority to accept the dedication of all types of property
interests commonly associated with the construction of public infrastructure as part
of a private development’s permit or regulatory approval.
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BUDGET IMPACT: None
SUPPORTS STRATEGIC PLAN GOAL:
Inclusive Community, Thriving City
ATTACHMENTS:
1. Ordinance - Mayor acceptance of infrastructure dedications (PDF)
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1 Amend KCC 3.70.230 -
Re: Dedication of Infrastructure to City
ORDINANCE NO.
AN ORDINANCE of the City Council of the
City of Kent, Washington, amending section
3.70.230 of the Kent City Code to clarify and
expand the Mayor’s authority to accept dedications
to the City of all property interests commonly
related to public infrastructure improvements made
as part of private development permit approvals.
RECITALS
A. As a condition of permit approval, the development of private
property often requires the owner to build public infrastructure to ensure
adequate facilities exist to accommodate growth and impacts resulting
from the development.
B. Such public infrastructure generally includes new streets,
sewers, watermains, stormwater facilities, and frontage improvements.
Typical construction involves building curbs, gutters, and sidewalks,
installing streetlights, manholes, pipes, and valves, as well as planting
street trees and other landscaping. Once a project is completed, ownership
of the infrastructure is generally transferred or dedicated to the City for it
to control and maintain.
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2 Amend KCC 3.70.230 -
Re: Dedication of Infrastructure to City
C. As early as 2000, the City Council delegated authority to the
Mayor to accept some types of property interests dedicated to the City as
part of development approval. However, the current language of the
Mayor’s authority in KCC 3.70.230(E)(3) can make it difficult to determine
whether the Mayor is authorized to accept a particular infrastructure
improvement. Due to the many individual parts that make up public
infrastructure and the different character of each type of improvement, it
can be challenging in some instances to label or characterize the legal
status of the property that is to be transferred. Depending on the
circumstances, infrastructure may include, or be considered, personal
property, real property, a fixture, an appurtenance, or simply an
improvement to real property.
D. Under the current language of KCC 3.70.230, many
dedications of public infrastructure must be brought before Council for
acceptance, a mostly ministerial act requiring little or no substantive
review. In order to streamline the process, it is necessary to clarify and
expand the Mayor’s authority to accept the dedication of all types of
property interests commonly associated with the construction of public
infrastructure as part of a private development’s permit or regulatory
approval.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT,
WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS:
ORDINANCE
SECTION 1. - Amendment. Section 3.70.230 of the Kent City Code
entitled “Mayor approval,” is amended as follows:
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3 Amend KCC 3.70.230 -
Re: Dedication of Infrastructure to City
Sec. 3.70.230. Mayor approval. The mayor has signatory
authority and may approve the following:
A. Contracts – Over $20,000. All purchases or work valued at an
amount in excess of $20,000 must be memorialized in a written contract
and signed by the mayor. Any contract valued at an amount of $65,000 or
less may be signed by the mayor without city council approval if funds are
available within the existing budget to pay the associated contract costs.
B. Change orders or contract amendments. The mayor is authorized to
approve and sign change orders or contract amendments that collectively
are within 20 percent or $130,000 of the original contract amount,
including any applicable taxes, whichever amount is greater, if sufficient
funds remain within the existing project or city budget.
C. Grant acceptance, award agreements, bequests, donations, or other
gifts. The mayor is authorized to approve and sign any application
requesting grant funds for various city purposes if the grant application
requires. The mayor may also accept any grant, bequest, donation, or
other gift in the amount of $65,000 or less, and is authorized to sign all
documents necessary to receive the grant, bequest, donation, or other
gift. In determining the total grant, bequest, donation, or gift amount for
application of this section, the cost of any matching funds and the cost of
fulfilling all conditions placed on the city’s acceptance of the grant,
bequest, donation, or gift must be included in the calculation. In order for
the mayor to have the authority granted by this section, any matching
funds required to obtain the grant, bequest, donation, or gift must be
available within the existing budget. Upon the city’s receipt of the grant,
bequest, donation, or other gift funds as provided in this section, the
finance director is authorized to amend the budget and authorize
expenditure of the funds. The finance director may then include these
funds in the budget adjustment ordinance. All reimbursement requests,
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4 Amend KCC 3.70.230 -
Re: Dedication of Infrastructure to City
vouchers, reports, or certification statements are to be signed by the
director or designee in accordance with KCC 3.70.220(C)(1).
D. Interlocal agreements. The mayor may approve and sign any
agreement between the city and another public agency, including those
entered into under the Interlocal Cooperation Act, Chapter 39.34 RCW,
without council approval, so long as any money that may be paid or
received by the city under the terms of the agreement, or any resources
dedicated by the city to the cooperative effort, does not exceed $65,000,
and any payment or dedicated resource obligation under the agreement
may be paid through the existing budget.
E. Real property interests. The mayor is specifically authorized to do
the following:
1. To acquire and convey rights-of-way and other property
interests by lease or purchase when the city council has dedicated
sufficient funds for the lease or purchase within the existing annual budget
or project budget.
2. To enter into any lease or other agreement conveying an
interest in real property where the total annual amount paid or received
under the agreement, or the total annual fair market value of the real
property interest conferred, is $25,000 or less. However, no authority
delegated under this section shall authorize approval of a lease or other
agreement conveying an interest in real property for a term greater than
two years, including all options to renew, without express approval of the
city council.
3. To accept land, attachments, fixtures, improvements,
appurtenances, and other real or personal property interests that are
dedicated to the city as a condition of a private developer’s development
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5 Amend KCC 3.70.230 -
Re: Dedication of Infrastructure to City
permit or regulatory approval, or to release the same as part of such
development approval, subject to prior review and approval by the city
attorney.
F. Surplus. Except for real property, or utility equipment and property
as provided for in RCW 35.94.040, as the same may be later amended, or
property that is sold to another governmental entity that is valued over
$50,000 as provided for in RCW 39.33.020, as the same may be later
amended, the mayor, upon a director’s recommendation, is authorized to
surplus equipment or property the mayor determines is surplus to the
city’s needs, and the mayor may sell or otherwise dispose of such
surplused equipment or property for fair market value or as otherwise
allowed by law.
G. Pass-through fee contracts. Service contracts entered into at no or
a nominal cost to the city, but that result in any associated fee or charge
being passed through to a party other than the city, such as an agreement
with a collection company, may be approved and signed by the mayor,
subject to prior review by the city attorney.
H. Emergency. If an emergency exists as provided for in KCC
3.70.110(B), the mayor may sign all documents and take all actions
necessary to address the emergency. If council approval would have been
required by KCC 3.70.240, the city council shall be subsequently notified,
but formal ratification is not required.
I. Collective bargaining agreements. Unless the terms of a collective
bargaining agreement provide otherwise, the mayor is authorized to sign
all agreements, or subsequent amendments to those agreements, with the
city’s bargaining units if the financial impact of the agreement or
amendment is valued at $130,000 or less, and sufficient funds remain in
the city’s budget to cover that financial impact. If the financial impact is
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6 Amend KCC 3.70.230 -
Re: Dedication of Infrastructure to City
greater than $130,000, or if sufficient funds do not exist within the budget
to cover the financial impact, council authorization must first be obtained
before the mayor is authorized to sign the agreement or amendment.
SECTION 2. – Severability. If any one or more section, subsection,
or sentence of this ordinance is held to be unconstitutional or invalid, such
decision shall not affect the validity of the remaining portion of this
ordinance and the same shall remain in full force and effect.
SECTION 3. – Corrections by City Clerk or Code Reviser. Upon
approval of the city attorney, the city clerk and the code reviser are
authorized to make necessary corrections to this ordinance, including the
correction of clerical errors; ordinance, section, or subsection numbering;
or references to other local, state, or federal laws, codes, rules, or
regulations.
SECTION 4. – Effective Date. This ordinance shall take effect and
be in force thirty days from and after its passage, as provided by law.
DANA RALPH, MAYOR Date Approved
ATTEST:
KIMBERLEY A. KOMOTO, CITY CLERK Date Adopted
Date Published
APPROVED AS TO FORM:
ARTHUR “PAT” FITZPATRICK, CITY ATTORNEY
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OPERATIONS COMMITTEE
Derek Matheson, Chief Administrative Officer
220 Fourth Ave S
Kent, WA 98032
256-856-5712
DATE: May 7, 2019
TO: Operations Committee
SUBJECT: First Quarter Supplemental Budget Ordinance
MOTION: Recommend Council approve the consolidating budget adjustment
ordinance for adjustments made between January 1, 2019 and March 31, 2019,
reflecting an overall budget increase of $12,932,103.
SUMMARY: Authorization is requested to approve the technical gross budget
adjustment ordinance reflecting an overall budget increase of $12,932,103.
Adjustments totaling $6,389,257 have previously been approved by Council and are
summarized as follows:
A total of $5,883,790 in grants:
$3,500,000 TIB Grant for work on the South 228th Street Corridor
$5,240 Criminal Justice WASPC Grant for traffic safety equipment
$2,378,550 from King County for drainage-related watershed projects,
including Downey Farmstead and the Lower Russel Road Levee
$285,867 in carryforward budgets for Parks that were previously authorized in
2018:
$120,500 to complete in-progress contracts for the recreation plan
($93,000) and marketing plan ($27,500).
$165,367 of remaining unspent Human Services Agencies funding, which
will be awarded to qualifying agencies.
Increase the Lodging Tax Fund budget by $219,600 to reflect the 2019 tourism
promotion grants approved by Council on 1/15/2019.
The remaining adjustments totaling $6,542,846 have not been previously
approved by Council. Highlights include:
$4,573,464 for the use of previously collected Transportation Impact Fee
(TIF) monies to help fund the 224th-228th (88th-94th) and LID 363-224th-
228th Corridor (EVH-88th) projects. The first $2,286,732 budgets the
transfer to move the monies out of the TIF fund to the project. The
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remaining $2,286,732 budgets the expense in the projects
$1,162,252 use of mitigation contributions for 196th Street-East-
Mitigation, LID 363-224th-228th (EVH-88th), and the 272nd Extension
(KK to 256th) projects
$765,490 for renovation of the Lake Meridian Restroom using insurance
reimbursements
$38,920 for 2019 Principal & Interest payments on the City’s new
Excavator lease
$2,720 true-up on the Housing & Community Development Fund’s 2019
Community Development Block Grants to match the actual amount
awarded.
BUDGET IMPACT: These expenditures are funded by grants, existing fund
balance, or other new revenues.
ATTACHMENTS:
1. Budget Adjustment Ordinance Q1 2019 Supp (PDF)
2. Q1 2019 Exhibit A & Budget Detail (PDF)
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1 2019-2020 Budget Adjustment
First Quarter 2019
ORDINANCE NO.
AN ORDINANCE of the City Council of the
City of Kent, Washington, approving the
consolidating budget adjustments made between
January 1, 2019 and March 31, 2019, reflecting an
overall budget increase of $12,932,103.
RECITALS
A. Expenditures as classified in the final, adopted budget
constitute the city’s appropriations for that year. After adoption, there are
a variety of events that will precipitate the need to amend the adopted
budget, such as grant awards, bonds issuance, collective bargaining
agreements and additional budget requests coming through Council
committees. These modifications are periodically consolidated into a
supplemental budget adjustment ordinance amending the original adopted
budget.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT,
WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS:
ORDINANCE
SECTION 1. – Budget Adjustments. The 2019-2020 biennial
budget is amended to include budget fund adjustments for the first quarter
of 2019 from January 1 to March 31, 2019, as summarized and set forth in
Exhibit “A,” which is attached and incorporated into this ordinance. Except
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2 2019-2020 Budget Adjustment
First Quarter 2019
as amended by this ordinance, all terms and provisions of the 2019-2020
biennial budget Ordinance No. 4296 shall remain unchanged.
SECTION 2. – Severability. If any one or more section, subsection,
or sentence of this ordinance is held to be unconstitutional or invalid, such
decision shall not affect the validity of the remaining portion of this
ordinance and the same shall remain in full force and effect.
SECTION 3. – Corrections by City Clerk or Code Reviser. Upon
approval of the city attorney, the city clerk and the code reviser are
authorized to make necessary corrections to this ordinance, including the
correction of clerical errors; ordinance, section, or subsection numbering;
or references to other local, state, or federal laws, codes, rules, or
regulations.
SECTION 4. – Effective Date. This ordinance shall take effect and
be in force five days after publication, as provided by law.
DANA RALPH, MAYOR Date Approved
ATTEST:
KIMBERLEY A. KOMOTO, CITY CLERK Date Adopted
Date Published
APPROVED AS TO FORM:
ARTHUR “PAT” FITZPATRICK, CITY ATTORNEY
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Fund Title Previously
Approved
Approval
Requested
Total
Adjustment
Ordinance
General Fund 285,867 - 285,867
Street Fund - 2,286,732 2,286,732
Lodging Tax Fund 219,600 - 219,600
Criminal Justice Fund 5,240 - 5,240
Housing & Community Development Fund - 2,720 2,720
Non-Voted Debt Service Fund - 38,920 38,920
Street Capital Projects 3,500,000 3,448,984 6,948,984
Drainage Operating Fund 2,378,550 - 2,378,550
Insurance Funds - 765,490 765,490
Total 6,389,257 6,542,846 12,932,103
- - -
Exhibit A
City of Kent
Budget Adjustment Ordinance
Adjustments January 1, 2019 to March 31, 2019
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Approval
Date or
Other Fund
Previously
Approved by
Council
Not Previously
Approved by
Council
Total
Adjustment
Ordinance
General Fund
Carryover Budget -Parks 2018 285,867 285,867
Total General Fund 285,867 - 285,867
Street Fund
Transfer TIF monies to 224th-228th Corridor project 2,286,732 2,286,732
Total Street Fund - 2,286,732 2,286,732
Lodging Tax Fund
2019 Tourism Promotion Grant Awards 1/15/19 219,600 219,600
Total Lodging Tax Fund 219,600 - 219,600
Criminal Justice Fund
Establish WASPC Grant KCC 3.70 5,240 5,240
Total Criminal Justice Fund 5,240 - 5,240
Housing & Community Development Fund
2019 CDBG True-up 2,720 2,720
Total Housing & Community Development Fund - 2,720 2,720
Non-Voted Debt Service Fund
Excavator Lease 2019 Principal & Interest Payments 38,920 38,920
Total Non-Voted Debt Service Fund - 38,920 38,920
Street Capital Projects
TIB Grant for South 228th Street Corridor 1/15/19 3,500,000 3,500,000
Budget for mitigation contributions received SEPA 2494 1,162,252 1,162,252
224th-228th Corridor for TIFs transferred in 2,286,732 2,286,732
Total Street Capital Projects Fund 3,500,000 3,448,984 6,948,984
Drainage Operating Fund
Establish KC CWM Grant - Downy Farmstead 9/18/18 780,000 780,000
Adjust KC Grant - Watershed 12/11/18 (125,000) (125,000)
KC Flood Control Grant - Lower Russell Road Levee-S231st 3/6/18 1,723,550 1,723,550
Total Drainage Operating Fund 2,378,550 - 2,378,550
Insurance Funds
Lake Meridian Restrooms 765,490 765,490
Total Insurance Funds - 765,490 765,490
Grand Total All Funds 6,389,257 6,542,846 12,932,103
Budget Adjustment Detail for Budget Changes
January 1, 2019 to March 31, 2019
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OPERATIONS COMMITTEE
Derek Matheson, Chief Administrative Officer
220 Fourth Ave S
Kent, WA 98032
256-856-5712
DATE: May 7, 2019
TO: Operations Committee
SUBJECT: March Financial Report
SUMMARY:
The Finance Director will report out the March 2019 financial report.
The final December 2018 financial report is provided in the packet for
informational purposes only.
SUPPORTS STRATEGIC PLAN GOAL:
Sustainable Services
ATTACHMENTS:
1. March 2019 Monthly Report (PDF)
2. December 2018 Monthly Report (PDF)
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2019
Adj Budget
2019
YTD
2019
Est Actual
Variance
Favorable
(Unfavorable)
%Variance
Favorable
(Unfavorable)
Revenues 107,690,250 19,685,152 109,887,880 2,197,630 2.0%
Expenditures 108,460,677 21,982,558 108,280,610 180,067 0.2%
Net Revenues Less Expenditures (770,427) (2,297,406) 1,607,270 2,377,697
Beginning Fund Balance 23,347,825 23,347,825
Ending Fund Balance 22,577,398 24,955,095
Ending Fund Balance Detail:
General Fund Reserves 22,253,608 24,008,985
20.5%22.2%
Restricted for Annexation 323,790 946,110
Revenue Overview
Expenditures Overview
Required Ending Fund Balance Calculation
Estimated Expenditures for 2019 (from above)108,280,610
18.0%
18% GF Ending Fund Balance 19,490,510
March 2019 Monthly Financial Report
City of Kent, Washington
General Fund Overview
Summary
Analysis through March shows an overall positive budget variance of $2.4 million.
The budgeted use of fund balance is offset by the positive budget variance of $2.4 million, creating a net surplus of
$1.6m.
General Fund Reserves are estimated to end the year at $24 million, or 22.2% of estimated 2019 expenditures.
Revenues are estimated to end the year approximately $2.2 million (2%) higher than budgeted.
Through March, all departments are remaining fairly close to budget with an overall budget variance of $180 thousand
or 0.2%.
2.06 0.83 0.64
4.13
7.65 9.46
11.91
18.92 20.65 21.67
24.01
0.00
5.00
10.00
15.00
20.00
25.00
30.00
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Est. 2019
General Fund Ending Fund Balance 10-year History (excluding Annexation)$ in
millions
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Revenue Categories 2019
Adj Budget
2019
YTD
2019
Est Actual
Variance
Favorable
(Unfavorable)
%Variance
Favorable
(Unfavorable)
Taxes:
Property 29,978,040 1,127,616 30,178,040 200,000 0.7%
Sales & Use 21,770,980 6,603,329 23,427,290 1,656,310 7.6%
Utility 19,596,150 5,149,955 19,287,600 (308,550) -1.6%
Business & Occupation 11,500,000 43,982 11,513,220 13,220 0.1%
Other 882,650 7,297 889,540 6,890 0.8%
Licenses and Permits 7,082,370 1,968,448 7,386,610 304,240 4.3%
Intergovernmental Revenue 6,713,830 1,760,368 6,844,080 130,250 1.9%
Charges for Services 6,001,180 2,190,595 6,142,720 141,540 2.4%
Fines and Forfeitures 1,113,790 309,443 1,193,630 79,840 7.2%
Miscellaneous Revenue 2,135,530 524,119 2,075,150 (60,380) -2.8%
Transfers In 915,730 - 950,000 34,270 3.7%
Total Revenues 107,690,250 19,685,152 109,887,880 2,197,630 2.0%
March 2019 Monthly Financial Report
City of Kent, Washington
General Fund Overview - Revenues
Variance analysis for revenues is provided for particular line items or those in which the estimated actual amount
differs from the budgeted amount by at least 10% or minimum of $500,000.
Variance Notes
Sales & Use Tax: $1.6m increase due to higher than anticipated sales tax revenues, including $434k in annexation
sales tax revenue, due to a strong construction economy.
2019 Estimated
General Fund
Revenues
Property Taxes
27%
Sales Taxes
21%
Utility Taxes
18%
B&O Taxes
10%
Other Taxes
1%
Licenses and
Permits
7%
Intergovernmental
7%
Charges for
Services
6%
Fines and Forfeits
Misc & Transfers In
3%
Other
16%
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Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 5,721 6,214 6,540
February 5,542 5,546 5,521
March 7,432 8,268 7,624
April 18,343 17,451 0
May 8,891 7,922 0
June 6,778 6,751 0
July 8,084 7,508 0
August 5,496 5,734 0
September 6,935 7,276 0
October 19,388 18,068 0
November 8,117 7,122 0
December 10,353 9,831 0
Total 111,081 107,690 19,685
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 0 10 32
February 213 225 230
March 736 953 866
April 12,768 12,204 0
May 1,860 2,172 0
June 121 158 0
July 269 111 0
August 104 110 0
September 327 591 0
October 11,934 11,603 0
November 1,432 1,589 0
December 207 251 0
Total 29,971 29,978 1,128
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 1,761 1,626 2,060
February 2,045 2,037 2,485
March 1,810 1,611 2,058
April 1,604 1,564 0
May 2,074 1,834 0
June 2,019 1,618 0
July 2,000 1,752 0
August 2,152 1,966 0
September 2,066 1,808 0
October 2,056 1,811 0
November 2,261 1,983 0
December 2,851 2,162 0
Total 24,699 21,771 6,603
March 2019 Monthly Financial Report
City of Kent, Washington
General Fund Revenues ($ in Thousands)
All Revenues Sources
Property Tax
Sales Tax
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
19 Bud 18 Act 19 Act
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
19 Bud 18 Act 19 Act
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
19 Bud 18 Act 19 Act
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March 2019 Monthly Financial Report
City of Kent, Washington
General Fund Revenues ($ in Thousands)
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 1,860 2,082 1,887
February 1,771 1,748 1,583
March 1,719 1,669 1,680
April 1,737 1,840 0
May 1,602 1,542 0
June 1,447 1,419 0
July 1,647 1,739 0
August 1,482 1,482 0
September 1,560 1,681 0
October 1,427 1,479 0
November 1,537 1,494 0
December 1,499 1,422 0
Total 19,289 19,596 5,150
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 1 6 2
February 3 14 2
March 33 261 48
April 322 1,785 0
May 1,688 844 0
June 223 175 0
July 2,011 2,286 0
August 340 446 0
September 145 129 0
October 2,100 2,530 0
November 252 417 0
December 3,378 3,491 0
Total 10,496 12,383 51
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 2,099 1,892 2,560
February 1,510 933 1,221
March 3,135 2,770 2,972
April 1,912 1,687 0
May 1,667 1,547 0
June 2,968 2,853 0
July 2,157 1,734 0
August 1,419 1,423 0
September 2,836 2,722 0
October 1,870 1,971 0
November 2,634 1,483 0
December 2,417 2,948 0
Total 26,625 23,962 6,753
Utility Tax
Other Taxes
Other Revenues
(Intergovernmental, Licenses & Permits, Charges for Service, Fines & Forfeits, and Misc Revenues)
$0
$5,000
$10,000
$15,000
$20,000
$25,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
19 Bud 18 Act 19 Act
$0
$2,000
$4,000
$6,000
$8,000
$10,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
19 Bud 18 Act 19 Act
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
19 Bud 18 Act 19 Act
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Department 2019
Adj Budget
2019
YTD
2019
Est Actual
Variance
Favorable
(Unfavorable)
%Variance
Favorable
(Unfavorable)
City Council 439,470 102,205 422,200 17,270 3.9%
Mayor's Office/City Clerk 2,977,960 803,290 3,008,700 (30,740) -1.0%
Economic & Community Dev 7,361,170 1,685,484 7,265,700 95,470 1.3%
Finance 3,343,890 892,110 3,335,700 8,190 0.2%
Fire Contracted Services 3,905,690 762,123 3,826,700 78,990 2.0%
Human Resources 2,204,610 576,089 2,120,400 84,210 3.8%
Information Technology 528,260 126,998 523,900 4,360 0.8%
Law 1,829,200 438,352 1,823,200 6,000 0.3%
Municipal Court 3,517,560 876,344 3,525,100 (7,540) -0.2%
Parks, Recreation & Comm Svcs 19,138,697 4,110,804 19,160,200 (21,503) -0.1%
Police 42,731,380 10,752,286 42,739,100 (7,720) 0.0%
Public Works 1,142,280 302,984 1,189,200 (46,920) -4.1%
Non-Departmental 19,340,510 553,489 19,340,510
Total Expenditures 108,460,677 21,982,558 108,280,610 180,067 0.2%
March 2019 Monthly Financial Report
City of Kent, Washington
General Fund Overview - Expenditures
Variance analysis for expenditures is provided for particular departments or those in which the estimated actual
amount differs from the budgeted amount by at least 10% or a minimum of $500,000.
Variance Notes
None.
City Council
Mayor's Office/City
Clerk
3%
ECD
7%Finance
3%
Fire Contracted
Services
4%
Human Resources
2%
I.T.
Law
2%
Municipal Court
3%
Parks, Recreation &
Comm Svcs
18%
Police
39%
Public Works
1%
Non-Departmental
18%
Other
5%
2019 Estimated General Fund Expenditures
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2017 2018 2019 2019 2019
Actual Actual Adj Budget YTD Est Actual
Beginning Fund Balance 19,987,828 21,595,175 23,347,825 23,347,825 23,347,825
Revenues
Taxes:
Property 22,999,864 29,971,155 29,978,040 1,127,616 30,178,040
Sales & Use 21,109,277 24,699,301 21,770,980 6,603,329 23,427,290
Utility 19,648,349 19,289,162 19,596,150 5,149,955 19,287,600
Business & Occupation 9,141,800 9,422,048 11,500,000 43,982 11,513,220
Other 900,663 1,074,356 882,650 7,297 889,540
Licenses and Permits 6,962,130 7,557,658 7,082,370 1,968,448 7,386,610
Intergovernmental Revenue 8,102,414 7,919,860 6,713,830 1,760,368 6,844,080
Charges for Services 7,328,567 6,602,681 6,001,180 2,190,595 6,142,720
Fines and Forfeitures 1,549,964 1,360,976 1,113,790 309,443 1,193,630
Miscellaneous Revenue 2,241,585 2,233,777 2,135,530 524,119 2,075,150
Transfers In 934,128 950,000 915,730 - 950,000
Total Revenues 100,918,740 111,080,973 107,690,250 19,685,152 109,887,880
Expenditures
City Council 349,577 344,160 439,470 102,205 422,200
Mayor's Office/City Clerk 2,745,792 2,759,974 2,977,960 803,290 3,008,700
Economic & Community Dev 5,841,098 6,675,576 7,361,170 1,685,484 7,265,700
Finance 2,522,554 3,061,472 3,343,890 892,110 3,335,700
Fire Contracted Services 3,668,180 3,619,385 3,905,690 762,123 3,826,700
Human Resources 1,835,276 2,075,553 2,204,610 576,089 2,120,400
Information Technology 521,151 506,265 528,260 126,998 523,900
Law 1,600,451 1,673,438 1,829,200 438,352 1,823,200
Municipal Court 3,128,652 3,442,107 3,517,560 876,344 3,525,100
Parks, Recreation & Comm Svcs 16,655,356 17,992,171 19,138,697 4,110,804 19,160,200
Police 37,167,622 39,315,958 42,731,380 10,752,286 42,739,100
Public Works 1,111,563 1,155,562 1,142,280 302,984 1,189,200
Non-Departmental 22,164,122 26,706,702 19,340,510 553,489 19,340,510
Total Expenditures 99,311,394 109,328,323 108,460,677 21,982,558 108,280,610
Net Revenues less Expenditures 1,607,347 1,752,650 (770,427) (2,297,406) 1,607,270
Ending Fund Balance 21,595,175 23,347,825 22,577,398 21,050,418 24,955,095
Ending Fund Balance Detail:
General Fund Reserves 20,654,415 21,666,605 22,253,608 24,008,985
based on same year actuals/budget 20.8% 19.8% 20.5% 22.2%
Restricted for Annexation 940,760 1,681,220 323,790 946,110
March 2019 Monthly Financial Report
City of Kent, Washington
General Fund
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2017 2018 2019 % of
thru March thru March thru March Budget
Revenues
Taxes:
Property 908,077 948,899 1,127,616 178,717 18.8%3.8%
Sales & Use 5,221,835 5,615,332 6,603,329 987,997 17.6%30.3%
Utility 5,409,478 5,349,794 5,149,955 (199,839) -3.7%26.3%
Business & Occupation 487,986 25,207 43,982 18,776 74.5%0.4%
Other 11,188 12,204 7,297 (4,907) -40.2%0.8%
Licenses and Permits 1,538,614 1,766,569 1,968,448 201,878 11.4%27.8%
Intergovernmental Revenue 1,882,038 1,940,906 1,760,368 (180,538) -9.3%26.2%
Charges for Services 1,720,915 2,265,641 2,190,595 (75,046) -3.3%36.5%
Fines and Forfeitures 535,055 271,651 309,443 37,791 13.9%27.8%
Miscellaneous Revenue 473,404 498,803 524,119 25,316 5.1%24.5%
Transfers In - - - -
Total Revenues 18,188,589 18,695,007 19,685,152 990,145 5.3%18.3%
Expenditures
City Council 97,920 101,630 102,205 575 0.6%23.3%
Mayor's Office/City Clerk 640,113 701,393 803,290 101,897 14.5%27.0%
Economic & Community Dev 1,337,584 1,676,350 1,685,484 9,134 0.5%22.9%
Finance 553,042 717,355 892,110 174,755 24.4%26.7%
Fire Contracted Services 705,961 815,821 762,123 (53,698) -6.6%19.5%
Human Resources 418,026 479,139 576,089 96,950 20.2%26.1%
Information Technology 130,767 128,182 126,998 (1,184) -0.9%24.0%
Law 375,304 441,608 438,352 (3,256) -0.7%24.0%
Municipal Court 774,313 814,420 876,344 61,925 7.6%24.9%
Parks, Recreation & Comm Svcs 3,520,976 3,824,234 4,110,804 286,571 7.5%21.5%
Police 9,172,845 9,718,664 10,752,286 1,033,622 10.6%25.2%
Public Works 295,303 273,924 302,984 29,060 10.6%26.5%
Non-Departmental 77,980 105,774 553,489 447,715 423.3%2.9%
Total Expenditures 18,100,135 19,798,494 21,982,558 2,184,065 11.0%20.3%
*General Govt. includes City Council, Mayor/Clerk, HR, IT, & Finance
Variance
March 2019 Monthly Financial Report
City of Kent, Washington
General Fund
Year-to-Year Month Comparison
2019-18
0
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3,000,000
4,000,000
5,000,000
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Taxes
Sales &
Use Taxes
Utility
Taxes
Other
Revenues
GF Revenues thru March
2017
2018
2019
0
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
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Police Parks *General
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ECD Non-Dept &
Other
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2017
2018
2019
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2019 2019 2019 2019
Beginning Fund
Balance
Estimated
Revenues
Estimated
Expenditures
Ending Fund
Balance
Operating revenues and expenditures only; capital and non-capital projects are excluded.
General Fund 23,347,823 109,887,880 108,280,610 24,955,093
Street Fund 5,416,976 17,485,720 19,632,150 3,270,546
LEOFF 1 Retiree Benefits 1,872,112 1,179,590 1,423,000 1,628,702
Lodging Tax 336,760 294,830 510,790 120,800
Youth/Teen Programs 91,847 957,730 957,730 91,847
Capital Resources 15,599,204 16,216,910 20,601,850 11,214,264
Criminal Justice 7,247,804 6,310,530 6,003,100 7,555,234
ShoWare Operating 2,647,894 1,150,000 1,423,790 2,374,104
Other Operating 587,398 112,670 112,670 587,398
Councilmanic Debt Service 1,454,240 10,266,810 9,803,310 1,917,740
Special Assessments Debt Service 523,651 1,305,380 1,119,460 709,571
Water Utility 22,238,146 29,589,060 36,223,500 15,603,706
Sewer Utility 6,958,912 31,820,310 31,668,150 7,111,072
Drainage Utility 17,894,344 23,348,620 29,678,070 11,564,894
Solid Waste Utility 466,744 892,980 874,520 485,204
Golf Complex (1,054,952) 2,819,210 2,970,790 (1,206,532)
Fleet Services 4,269,349 6,707,070 7,593,460 3,382,959
Central Services 35,637 396,000 387,290 44,347
Information Technology 3,312,044 9,214,790 9,079,150 3,447,684
Facilities 2,324,901 5,754,880 5,838,450 2,241,331
Unemployment 1,366,558 121,700 313,610 1,174,648
Workers Compensation 2,784,276 1,094,000 1,456,980 2,421,296
Employee Health & Wellness 4,273,637 15,052,030 14,898,160 4,427,507
Liability Insurance 537,402 1,810,690 2,017,600 330,492
Property Insurance 595,235 1,365,920 1,332,100 629,055
Enterprise Funds
Internal Service Funds
Fund Balances
March 2019 Monthly Financial Report
City of Kent, Washington
General Fund
Special Revenue Funds
Debt Service Funds
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2017 2018 2019 2019 2019
Actual Actual Budget YTD Est Actual
Operating revenues and expenditures only; capital and non-capital projects are excluded.
In instances where expenditures exceed revenues, fund balance is being utilized.
Street Fund
Revenues 14,407,771 15,241,855 17,345,420 3,362,063 17,485,720
Expenditures 12,511,397 15,698,374 19,632,152 4,248,266 19,632,150
Net Revenues Less Expenditures 1,896,373 (456,519)(2,286,732)(886,203)(2,146,430)
LEOFF 1 Retiree Benefits
Revenues 1,285,285 1,948,504 1,179,590 76,209 1,179,590
Expenditures 1,163,174 1,372,764 1,423,000 375,390 1,423,000
Net Revenues Less Expenditures 122,111 575,740 (243,410)(299,181)(243,410)
Lodging Tax
Revenues 316,975 320,774 294,830 55,362 294,830
Expenditures 328,804 441,566 510,790 2,247 510,790
Net Revenues Less Expenditures (11,830)(120,791)(215,960)53,114 (215,960)
Youth/Teen Programs
Revenues 955,757 928,958 957,730 252,442 957,730
Expenditures 942,000 942,000 957,730 957,730
Net Revenues Less Expenditures 13,757 (13,042)252,442
Capital Resources
Revenues 19,948,247 22,962,097 16,169,310 3,286,018 16,216,910
Expenditures 15,579,639 23,009,239 20,601,850 1,913,997 20,601,850
Net Revenues Less Expenditures 4,368,607 (47,142)(4,432,540)1,372,021 (4,384,940)
Criminal Justice
Revenues 6,032,589 5,141,297 6,300,130 1,301,247 6,310,530
Expenditures 4,533,302 5,090,504 6,003,100 1,585,240 6,003,100
Net Revenues Less Expenditures 1,499,287 50,792 297,030 (283,993)307,430
ShoWare Operating
Revenues 1,355,226 1,502,759 1,150,000 1,150,000
Expenditures 1,067,836 1,373,763 1,423,790 70,109 1,423,790
Net Revenues Less Expenditures 287,390 128,996 (273,790)(70,109)(273,790)
Other Operating
Revenues 129,338 133,288 112,670 112,670
Expenditures 40,094 72,045 112,670 10,750 112,670
Net Revenues Less Expenditures 89,244 61,243 (10,750)
Councilmanic Debt Service
Revenues 10,781,229 10,535,010 10,266,810 10,266,810
Expenditures 10,316,403 10,070,185 9,803,310 12,679 9,803,310
Net Revenues Less Expenditures 464,826 464,826 463,500 (12,679)463,500
Special Assessment Debt Service
Revenues 1,979,573 1,458,264 1,305,380 18,827 1,305,380
Expenditures 2,585,818 1,561,009 1,119,460 180,072 1,119,460
Net Revenues Less Expenditures (606,245)(102,745)185,920 (161,245)185,920
Debt Service Funds
March 2019 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Special Revenue Funds
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Actual Actual Budget YTD Est Actual
Operating revenues and expenditures only; capital and non-capital projects are excluded.
In instances where expenditures exceed revenues, fund balance is being utilized.
March 2019 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Water Utility
Revenues 28,209,235 29,438,960 29,589,060 6,398,074 29,589,060
Expenditures 26,577,932 28,004,249 36,223,500 3,615,684 36,223,500
Net Revenues Less Expenditures 1,631,303 1,434,710 (6,634,440)2,782,389 (6,634,440)
Sewer Utility
Revenues 31,820,310 8,184,879 31,820,310
Expenditures 31,668,150 7,140,261 31,668,150
Net Revenues Less Expenditures 152,160 1,044,618 152,160
Note: Sewer Utility was combined with Drainage Utility in 2017 & 2018.
Drainage Utility
Revenues 54,240,288 57,343,023 23,343,620 5,881,573 23,348,620
Expenditures 49,060,469 56,879,160 29,678,070 3,278,775 29,678,070
Net Revenues Less Expenditures 5,179,819 463,863 (6,334,450)2,602,798 (6,329,450)
Solid Waste Utility
Revenues 754,868 799,794 892,980 159,855 892,980
Expenditures 577,964 812,476 874,520 148,171 874,520
Net Revenues Less Expenditures 176,904 (12,682)18,460 11,684 18,460
Golf Complex
Revenues 3,027,079 9,229,538 2,819,210 319,680 2,819,210
Expenditures 3,081,308 6,467,553 2,970,790 565,380 2,970,790
Net Revenues Less Expenditures (54,229)2,761,985 (151,580)(245,700)(151,580)
Fleet Services
Revenues 5,480,210 5,686,534 6,707,070 3,073,904 6,707,070
Expenditures 4,164,630 7,286,339 7,593,460 1,968,439 7,593,460
Net Revenues Less Expenditures 1,315,580 (1,599,805)(886,390)1,105,465 (886,390)
Central Services
Revenues 350,602 375,410 447,090 89,416 396,000
Expenditures 290,147 357,253 387,290 66,470 387,290
Net Revenues Less Expenditures 60,455 18,157 59,800 22,946 8,710
Information Technology
Revenues 8,173,478 8,416,261 9,138,700 2,692,268 9,214,790
Expenditures 8,175,302 8,676,906 9,079,150 1,885,601 9,079,150
Net Revenues Less Expenditures (1,824)(260,645)59,550 806,668 135,640
Facilities
Revenues 4,737,520 4,941,020 5,754,880 1,293,554 5,754,880
Expenditures 4,761,950 4,933,077 5,838,450 1,012,872 5,838,450
Net Revenues Less Expenditures (24,429)7,943 (83,570)280,682 (83,570)
Unemployment
Revenues 167,215 158,565 121,700 40,615 121,700
Expenditures 75,154 181,851 313,610 79,438 313,610
Net Revenues Less Expenditures 92,061 (23,286)(191,910)(38,823)(191,910)
Enterprise Funds
Internal Service Funds
Note: Golf revenues include proceeds from the sale of land of $500k in 2017 and $6m in 2018. 2018 Exp include
$3.3m transfer to Capital Projects
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Actual Actual Budget YTD Est Actual
Operating revenues and expenditures only; capital and non-capital projects are excluded.
In instances where expenditures exceed revenues, fund balance is being utilized.
March 2019 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Workers Compensation
Revenues 1,082,091 1,829,452 1,094,000 307,900 1,094,000
Expenditures 1,013,278 725,048 1,456,980 306,857 1,456,980
Net Revenues Less Expenditures 68,813 1,104,404 (362,980)1,043 (362,980)
Employee Health & Wellness
Revenues 11,707,967 13,857,791 15,052,030 3,720,753 15,052,030
Expenditures 13,428,552 12,931,931 14,898,160 3,261,084 14,898,160
Net Revenues Less Expenditures (1,720,584)925,860 153,870 459,669 153,870
Liability Insurance
Revenues 2,087,755 1,950,908 1,810,690 638,702 1,810,690
Expenditures 2,180,680 2,733,726 2,017,600 817,102 2,017,600
Net Revenues Less Expenditures (92,925)(782,818)(206,910)(178,401)(206,910)
Property Insurance
Revenues 556,770 587,906 1,365,920 884,520 1,365,920
Expenditures 436,283 632,404 1,332,100 309,347 1,332,100
Net Revenues Less Expenditures 120,487 (44,498)33,820 575,173 33,820
0
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60,000,000
80,000,000
100,000,000
120,000,000
2017
Actuals
2018
Actuals
2019
Budget
2019
Est.
Actuals
Other Fund Revenues
Special
Revenue
Funds
Enterprise
Funds
Internal
Service
Funds
0
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
General Fund Special Revenue
Funds
Enterprise Funds Internal Service
Funds
2019 Estimated Fund Balances
Beginning
Balance
Estimated
Ending Balance
0
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
70,000,000
80,000,000
90,000,000
100,000,000
2017
Actuals
2018
Actuals
2019
Budget
2019
Est.
Actuals
Other Fund Expenditures
Special
Revenue
Funds
Enterprise
Funds
Internal
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thru March thru March thru March
Operating revenues and expenditures only; capital and non-capital projects are excluded.
Street Fund
Revenues 2,799,251 2,937,460 3,362,063 424,603 14.5%
Expenditures 1,925,593 3,989,384 4,248,266 258,882 6.5%
Net Revenues Less Expenditures 873,658 (1,051,924)(886,203)
LEOFF 1 Retiree Benefits
Revenues 217,023 156,569 76,209 (80,360)-51.3%
Expenditures 288,767 278,004 375,390 97,386 35.0%
Net Revenues Less Expenditures (71,744)(121,434)(299,181)
Lodging Tax
Revenues 51,437 54,777 55,362 584 1.1%
Expenditures 20,529 90,218 2,247 (87,970)-97.5%
Net Revenues Less Expenditures 30,908 (35,440)53,114
Youth/Teen Programs
Revenues 274,352 267,393 252,442 (14,951)-5.6%
Expenditures
Net Revenues Less Expenditures 274,352 267,393 252,442
Capital Resources
Revenues 2,853,146 3,738,588 3,286,018 (452,570)-12.1%
Expenditures (725,000)1,913,997 2,638,997
Net Revenues Less Expenditures 2,853,146 4,463,588 1,372,021
Criminal Justice
Revenues 1,213,639 1,117,446 1,301,247 183,801 16.4%
Expenditures 925,084 1,090,912 1,585,240 494,327 45.3%
Net Revenues Less Expenditures 288,555 26,534 (283,993)
ShoWare Operating
Revenues 85,121 (85,121)-100.0%
Expenditures 131,050 139,935 70,109 (69,825)-49.9%
Net Revenues Less Expenditures (131,050)(54,814)(70,109)
Admissions Tax revenues received quarterly (April, July, September, January)
Other Operating
Revenues 5,000 (5,000)-100.0%
Expenditures 500 15,042 10,750 (4,292)-28.5%
Net Revenues Less Expenditures (500)(10,042)(10,750)
Combines several small programs, including City Art Program and Neighborhood Matching Grants
March 2019 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Year-to-Year Month Comparison
2019-18
Special Revenue Funds
Variance
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Operating revenues and expenditures only; capital and non-capital projects are excluded.
March 2019 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Year-to-Year Month Comparison
2019-18
Variance
Councilmanic Debt Service
Revenues
Expenditures 12,679 12,679
Net Revenues Less Expenditures (12,679)
Debt service payments are generally due in June and December.
Special Assessments Debt Service
Revenues 64,637 48,776 18,827 (29,949)-61.4%
Expenditures 156 (1,354)180,072 181,426 -13404.1%
Net Revenues Less Expenditures 64,481 50,129 (161,245)
Water Utility
Revenues 5,687,351 5,971,049 6,398,074 427,024 7.2%
Expenditures 3,271,510 3,245,322 3,615,684 370,363 11.4%
Net Revenues Less Expenditures 2,415,841 2,725,728 2,782,389
Sewer Utility
Revenues 8,184,879 8,184,879
Expenditures 7,140,261 7,140,261
Net Revenues Less Expenditures 1,044,618
Note: Sewer Utility was combined with Drainage Utility in 2017 & 2018.
Drainage Utility
Revenues 12,716,526 14,586,334 5,881,573 (8,704,761)-59.7%
Expenditures 9,775,786 10,095,656 3,278,775 (6,816,881)-67.5%
Net Revenues Less Expenditures 2,940,740 4,490,677 2,602,798
Solid Waste Utility
Revenues 150,088 162,754 159,855 (2,899)-1.8%
Expenditures 95,134 224,541 148,171 (76,370)-34.0%
Net Revenues Less Expenditures 54,954 (61,787)11,684
Golf Complex
Revenues 260,932 310,880 319,680 8,800 2.8%
Expenditures 552,662 514,016 565,380 51,364 10.0%
Net Revenues Less Expenditures (291,730)(203,136)(245,700)
2017 revenues down due to inclement weather conditions in Q1.
Fleet Services
Revenues 1,212,776 1,217,336 3,073,904 1,856,569 152.5%
Expenditures 847,121 1,200,336 1,968,439 768,103 64.0%
Net Revenues Less Expenditures 365,654 17,000 1,105,465
Central Services
Revenues 90,041 98,459 89,416 (9,043)-9.2%
Expenditures 20,843 89,030 66,470 (22,560)-25.3%
Net Revenues Less Expenditures 69,198 9,429 22,946
Debt Service Funds
Enterprise Funds
Internal Service Funds
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Operating revenues and expenditures only; capital and non-capital projects are excluded.
March 2019 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Year-to-Year Month Comparison
2019-18
Variance
Information Technology
Revenues 1,963,019 2,056,631 2,692,268 635,638 30.9%
Expenditures 1,934,995 1,961,097 1,885,601 (75,496)-3.8%
Net Revenues Less Expenditures 28,024 95,534 806,668
Facilities
Revenues 1,142,335 1,198,127 1,293,554 95,427 8.0%
Expenditures 964,892 993,477 1,012,872 19,394 2.0%
Net Revenues Less Expenditures 177,443 204,650 280,682
Unemployment
Revenues 57,934 38,207 40,615 2,408 6.3%
Expenditures 18,085 46,069 79,438 33,368 72.4%
Net Revenues Less Expenditures 39,849 (7,862)(38,823)
Workers Compensation
Revenues 255,951 272,813 307,900 35,087 12.9%
Expenditures 324,088 279,594 306,857 27,263 9.8%
Net Revenues Less Expenditures (68,137)(6,782)1,043
Employee Health & Wellness
Revenues 2,695,012 3,192,436 3,720,753 528,317 16.5%
Expenditures 3,319,480 3,573,881 3,261,084 (312,796)-8.8%
Net Revenues Less Expenditures (624,468)(381,444)459,669
Liability Insurance
Revenues 326,602 382,700 638,702 256,002 66.9%
Expenditures 1,767,385 1,094,969 817,102 (277,867)-25.4%
Net Revenues Less Expenditures (1,440,783)(712,269)(178,401)
Property Insurance
Revenues 140,092 143,501 884,520 741,019 516.4%
Expenditures 214,870 213,397 309,347 95,950 45.0%
Net Revenues Less Expenditures (74,778)(69,897)575,173
0
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
Special Revenue
Funds
Enterprise
Funds
Internal Service
Funds
Other Fund Revenues thru March
2017
2018
2019
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
Special
Revenue Funds
Enterprise
Funds
Internal Service
Funds
Other Fund Expenditures thru
March
2017
2018
2019
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2018
Adj Budget
2018
Actual
Variance Favorable
(Unfavorable)
%Variance
Favorable
(Unfavorable)
Revenues 103,178,490 111,080,973 7,902,483 7.7%
Expenditures 109,518,167 109,328,323 189,844 0.2%
Net Revenues Less Expenditures (6,339,677) 1,752,650 8,092,327
Beginning Fund Balance 21,595,175 21,595,175
Ending Fund Balance 15,255,498 23,347,825
Ending Fund Balance Detail:
General Fund Reserves 14,665,328 21,666,605
13.4%19.8%
Restricted for Annexation 590,170 1,681,220
Revenue Overview
Expenditures Overview
Required Ending Fund Balance Calculation
Estimated Expenditures for 2018 (from above)109,328,323
18.0%
18% GF Ending Fund Balance 19,679,098
December 2018 Monthly Financial Report
City of Kent, Washington
General Fund Overview
Summary
Analysis through December shows an overall positive budget variance of $8.1 million.
The budgeted use of fund balance is offset by the positive budget variance of $8.1 million, creating a net surplus of
$1.8m.
General Fund Reserves are estimated to end the year at $21.7 million, or 19.8% of estimated 2018 expenditures.
Revenues are estimated to end the year approximately $7.9 million (7.7%) higher than budgeted.
Through December, all departments remained fairly close to budget with an overall budget variance of $190 thousand or
0.2%.
6.93
2.06 0.83 0.64
4.13
7.65
9.46 11.91
18.92
20.65 21.67
0.00
5.00
10.00
15.00
20.00
25.00
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
General Fund Ending Fund Balance 10-year History (excluding Annexation)$ in
millions
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Revenue Categories 2018
Adj Budget
2018
Actual
Variance
Favorable
(Unfavorable)
%Variance
Favorable
(Unfavorable)
Taxes:
Property 29,532,710 #29,971,155 438,445 1.5%
Sales & Use 21,100,310 #24,699,301 3,598,991 17.1%
Utility 19,150,880 #19,289,162 138,282 0.7%
Business & Occupation 8,890,480 #9,422,048 531,568 6.0%
Other 879,260 #1,074,356 195,096 22.2%
Licenses and Permits 5,695,870 #7,557,658 1,861,788 32.7%
Intergovernmental Revenue 7,973,870 #7,919,860 (54,010) -0.7%
Charges for Services 5,844,610 #6,602,681 758,071 13.0%
Fines and Forfeitures 1,565,970 #1,360,976 (204,994) -13.1%
Miscellaneous Revenue 1,594,530 #2,233,777 639,247 40.1%
Transfers In 950,000 950,000 -
Total Revenues 103,178,490 #111,080,973 7,902,483 7.7%
Miscellaneous Revenue: $958k increase due to rents & royaties ($168k), Donations ($12k), and miscellaneous
revenue ($483k - due mostly to PD reimbursements), offset by a decrease in interest income ($24k).
December 2018 Monthly Financial Report
City of Kent, Washington
General Fund Overview - Revenues
Variance analysis for revenues is provided for particular line items or those in which the estimated actual amount
differs from the budgeted amount by at least 10% or minimum of $500,000.
Variance Notes
Fines & Forfeitures: $205k under budget due to under performance of Civil Penalties ($509k), Court Holdings
($38k) and Criminal Costs ($20k), offset by increases in Criminal Penalties ($129k) and B&O Penalties ($233k).
Licenses and Permits: $1.9m increase due to $1.2m of bldg/struc permits, $296k in higher street/curb permits,
$218k in fire permits, & $219k in business licenses & franchise fees.
Other Taxes: $195k increase due to higher than anticipated admission taxes ($92k) & gambling taxes ($103k).
Sales & Use Tax: $3.6m increase due to higher than anticipated sales tax revenues in the second half of the year
due to a strong construction economy.
Charges & Services: $758k increase over budget due to higher planning development service charges of $1.1m,
offset by decreases in public safety charges of ($239k), Culture & Rec ($45k), and Utility & Environ ($53k).
B&O Taxes: $532k increase due to higher than usual year-end receipts.
2018
General
Fund
Revenues
Property Taxes
27%
Sales Taxes
22%
Utility Taxes
17%
B&O Taxes
9%Other Taxes
1%
Licenses and Permits
7%
Intergovernmental
7%
Charges for Services
6%
Fines and Forfeits
Misc & Transfers In
3%
Other
17%
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Revenues
Budgeted
Revenues
Actual
Revenues
January 5,578 6,023 5,721
February 5,024 5,518 5,542
March 7,586 8,151 7,432
April 17,008 16,737 18,343
May 6,492 7,435 8,891
June 6,175 6,637 6,778
July 7,351 6,919 8,084
August 5,581 5,636 5,496
September 6,738 7,305 6,935
October 15,494 16,971 19,388
November 6,875 6,662 8,117
December 11,017 9,185 10,353
Total 100,919 103,178 111,081
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 0 11 0
February 197 224 213
March 711 966 736
April 9,768 11,775 12,768
May 1,324 2,345 1,860
June 109 160 121
July 26 56 269
August 85 107 104
September 561 665 327
October 8,610 11,300 11,934
November 1,361 1,668 1,432
December 249 256 207
Total 23,000 29,533 29,971
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 1,686 1,610 1,761
February 1,986 2,056 2,045
March 1,550 1,560 1,810
April 1,547 1,553 1,604
May 1,836 1,781 2,074
June 1,587 1,456 2,019
July 1,739 1,724 2,000
August 1,964 1,918 2,152
September 1,693 1,771 2,066
October 1,783 1,765 2,056
November 1,841 1,916 2,261
December 1,898 1,992 2,851
Total 21,109 21,100 24,699
December 2018 Monthly Financial Report
City of Kent, Washington
General Fund Revenues ($ in Thousands)
All Revenues Sources
Property Tax
Sales Tax
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
18 Bud 17 Act 18 Act
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
18 Bud 17 Act 18 Act
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
18 Bud 17 Act 18 Act
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December 2018 Monthly Financial Report
City of Kent, Washington
General Fund Revenues ($ in Thousands)
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 1,842 2,052 1,860
February 1,829 1,675 1,771
March 1,739 1,606 1,719
April 1,873 1,817 1,737
May 1,566 1,486 1,602
June 1,505 1,363 1,447
July 1,631 1,707 1,647
August 1,479 1,434 1,482
September 1,574 1,674 1,560
October 1,536 1,498 1,427
November 1,535 1,443 1,537
December 1,540 1,396 1,499
Total 19,648 19,151 19,289
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 1 6 1
February 4 24 3
March 494 265 33
April 1,945 1,888 322
May 232 338 1,688
June 153 123 223
July 1,984 1,753 2,011
August 185 364 340
September 8 92 145
October 1,950 1,965 2,100
November 578 358 252
December 2,509 2,595 3,378
Total 10,042 9,770 10,496
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 2,049 1,700 2,099
February 1,008 950 1,510
March 3,092 2,771 3,135
April 1,876 1,600 1,912
May 1,534 1,522 1,667
June 2,820 2,986 2,968
July 1,969 1,613 2,157
August 1,868 1,470 1,419
September 2,902 2,764 2,836
October 1,615 1,935 1,870
November 1,561 1,197 2,634
December 4,821 3,117 2,417
Total 27,119 23,625 26,625
Utility Tax
Other Taxes
Other Revenues
(Intergovernmental, Licenses & Permits, Charges for Service, Fines & Forfeits, and Misc Revenues)
$0
$5,000
$10,000
$15,000
$20,000
$25,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
18 Bud 17 Act 18 Act
$0
$2,000
$4,000
$6,000
$8,000
$10,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
18 Bud 17 Act 18 Act
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
18 Bud 17 Act 18 Act
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Department 2018
Adj Budget
2018
Actual
Variance Favorable
(Unfavorable)
%Variance
Favorable
(Unfavorable)
City Council 409,150 ###344,160 64,990 15.9%
Mayor's Office/City Clerk 3,063,990 ###2,759,974 304,016 9.9%
Economic & Community Dev 7,305,340 ###6,675,576 629,764 8.6%
Finance 3,007,710 ###3,061,472 (53,762) -1.8%
Fire Contracted Services 3,657,530 ###3,619,385 38,145 1.0%
Human Resources 2,213,030 ###2,075,553 137,477 6.2%
Information Technology 519,450 ###506,265 13,185 2.5%
Law 1,777,920 ###1,673,438 104,482 5.9%
Municipal Court 3,405,030 ###3,442,107 (37,077) -1.1%
Parks, Recreation & Comm Svcs 18,636,007 ###17,992,171 643,836 3.5%
Police 38,863,160 ###39,315,958 (452,798) -1.2%
Public Works 1,318,470 ###1,155,562 162,908 12.4%
Non-Departmental 25,341,380 ###26,706,702 (1,365,322) -5.4%
Total Expenditures 109,518,167 ###109,328,323 189,844 0.2%
December 2018 Monthly Financial Report
City of Kent, Washington
General Fund Overview - Expenditures
Variance analysis for expenditures is provided for particular departments or those in which the estimated actual
amount differs from the budgeted amount by at least 10% or a minimum of $500,000.
Variance Notes
Non-Departmental: Actual expenditures exceeded budget by $1.4m due to extra transfers of B&O Tax revenues to the Street Fund
($795k), transfers of excess revenues to the Capital Resource Fund ($364k) & ShoWare Operating ($139k), and extra Bank Service &
Credit Card Fees ($63k).
City Council: Actual expenditures were $65k (15.9%) less than budgeted due to budget savings in S&B ($28k) and Services ($38k),
offset by over-spend of Supplies ($2k).
Economic & Community Dev: Actual expenditures were $640k less than budgeted due to budget savings in S&B ($544k) and
Services ($86k).
Parks, Recreation & Community Services: Actual expenditures were $644k less than budgeted due to budget savings in S&B
($156k), Supplies ($6k) and Services ($494k).
Public Works: Actual expenditures were $163k (12.4%) less than budgeted due to budget savings in Administrative Professional
Services ($163k).
City Council
Mayor's Office
3%
ECD
6%
Finance
3%Fire Contracted
Services
3%
H R
2%
I.T.
Law
2%
Municipal Court
3%
Parks, Recreation
& Comm Svcs
16%
Police
36%
Public Works
Non-
Departmental
24%
Other
9%
2018 General Fund
Expenditures
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2016 2017 2018 2018
Actual Actual Adj Budget Actual
Beginning Fund Balance 15,372,499 19,987,828 21,595,175 21,595,175
Revenues
Taxes:
Property 22,534,441 22,999,864 29,532,710 29,971,155
Sales & Use 19,814,047 21,109,277 21,100,310 24,699,301
Utility 18,490,458 19,648,349 19,150,880 19,289,162
Business & Occupation 9,311,445 9,141,800 8,890,480 9,422,048
Other 961,833 900,663 879,260 1,074,356
Licenses and Permits 6,269,525 6,962,130 5,695,870 7,557,658
Intergovernmental Revenue 8,072,343 8,102,414 7,973,870 7,919,860
Charges for Services 5,363,205 7,328,567 5,844,610 6,602,681
Fines and Forfeitures 1,551,720 1,549,964 1,565,970 1,360,976
Miscellaneous Revenue 2,302,027 2,241,585 1,594,530 2,233,777
Transfers In 962,261 934,128 950,000 950,000
Total Revenues 95,633,303 100,918,740 103,178,490 111,080,973
Expenditures
City Council 337,355 349,577 409,150 344,160
Mayor's Office/City Clerk 2,339,581 2,745,792 3,063,990 2,759,974
Economic & Community Dev 5,521,764 5,841,098 7,305,340 6,675,576
Finance 2,751,128 2,522,554 3,007,710 3,061,472
Fire Contracted Services 3,556,484 3,668,180 3,657,530 3,619,385
Human Resources 1,733,010 1,835,276 2,213,030 2,075,553
Information Technology 509,617 521,151 519,450 506,265
Law 1,458,153 1,600,451 1,777,920 1,673,438
Municipal Court 3,079,215 3,128,652 3,405,030 3,442,107
Parks, Recreation & Comm Svcs 16,027,802 16,655,356 18,636,007 17,992,171
Police 35,155,894 37,167,622 38,863,160 39,315,958
Public Works 1,273,864 1,111,563 1,318,470 1,155,562
Non-Departmental 17,274,106 22,164,122 25,341,380 26,706,702
Total Expenditures 91,017,974 99,311,394 109,518,167 109,328,323
Net Revenues less Expenditures 4,615,329 1,607,347 (6,339,677) 1,752,650
Ending Fund Balance 19,987,828 21,595,175 15,255,498 23,347,825
Ending Fund Balance Detail:
General Fund Reserves 18,921,258 20,654,417 14,665,328 21,666,605
based on same year actuals/budget 20.8% 20.8% 13.4% 19.8%
Restricted for Annexation 1,066,570 940,759 590,170 1,681,220
December 2018 Monthly Financial Report
City of Kent, Washington
General Fund
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2016 2017 2018 % of
thru December thru December thru December Budget
Revenues
Taxes:
Property 22,534,441 22,999,864 29,971,155 6,971,291 30.3%101.5%
Sales & Use 19,814,047 21,109,277 24,699,301 3,590,024 17.0%117.1%
Utility 18,490,458 19,648,349 19,289,162 (359,187) -1.8%100.7%
Business & Occupation 9,311,445 9,141,800 9,422,048 280,248 3.1%106.0%
Other 961,833 900,663 1,074,356 173,693 19.3%122.2%
Licenses and Permits 6,269,525 6,962,130 7,557,658 595,528 8.6%132.7%
Intergovernmental Revenue 8,072,343 8,102,414 7,919,860 (182,554) -2.3%99.3%
Charges for Services 5,363,205 7,328,567 6,602,681 (725,886) -9.9%113.0%
Fines and Forfeitures 1,551,720 1,549,964 1,360,976 (188,988) -12.2%86.9%
Miscellaneous Revenue 2,302,027 2,241,585 2,233,777 (7,808) -0.3%140.1%
Transfers In 962,261 934,128 950,000 15,872 1.7%100.0%
Total Revenues 95,633,305 100,918,741 111,080,973 10,162,232 10.1%107.7%
Expenditures
City Council 337,355 349,577 344,160 (5,417) -1.5%84.1%
Mayor's Office/City Clerk 2,339,581 2,745,792 2,759,974 14,182 0.5%90.1%
Economic & Community Dev 5,521,764 5,841,099 6,675,576 834,477 14.3%91.4%
Finance 2,751,128 2,522,554 3,061,472 538,918 21.4%101.8%
Fire Contracted Services 3,556,484 3,668,180 3,619,385 (48,795) -1.3%99.0%
Human Resources 1,733,010 1,835,276 2,075,553 240,277 13.1%93.8%
Information Technology 509,617 521,151 506,265 (14,886) -2.9%97.5%
Law 1,458,153 1,600,450 1,673,438 72,988 4.6%94.1%
Municipal Court 3,079,215 3,128,653 3,442,107 313,454 10.0%101.1%
Parks, Recreation & Comm Svcs 16,027,802 16,655,355 17,992,171 1,336,816 8.0%96.5%
Police 35,155,894 37,167,621 39,315,958 2,148,337 5.8%101.2%
Public Works 1,273,864 1,111,563 1,155,562 43,999 4.0%87.6%
Non-Departmental 17,274,106 22,164,122 26,706,702 4,542,580 20.5%105.4%
Total Expenditures 91,017,973 99,311,393 109,328,323 10,016,930 10.1%99.8%
*General Govt. includes City Council, Mayor/Clerk, HR, IT, & Finance
Variance
December 2018 Monthly Financial Report
City of Kent, Washington
General Fund
Year-to-Year Month Comparison
2018-17
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
Property
Taxes
Sales &
Use Taxes
Utility
Taxes
Other
Revenues
GF Revenues thru December
2016
2017
2018
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
Police Parks *General
Govt.
ECD Non-Dept
& Other
GF Expenditures thru December
2016
2017
2018
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2018 2018 2018 2018
Beginning
Fund Balance Revenues Expenditures
Ending Fund
Balance
Operating revenues and expenditures only; capital and non-capital projects are excluded.
General Fund 21,595,174 111,080,973 109,328,323 23,347,823
Street Fund 5,873,486 15,241,860 15,698,370 5,416,976
LEOFF 1 Retiree Benefits 1,296,372 1,948,500 1,372,760 1,872,112
Lodging Tax 457,557 320,773 441,570 336,760
Youth/Teen Programs 104,887 928,960 942,000 91,847
Capital Resources 15,646,334 22,962,110 23,009,240 15,599,204
Criminal Justice 7,197,004 5,141,300 5,090,500 7,247,804
ShoWare Operating 2,518,894 1,502,760 1,373,760 2,647,894
Other Operating 526,158 133,290 72,050 587,398
Councilmanic Debt Service 986,220 10,535,010 10,066,990 1,454,240
Special Assessments Debt Service 582,661 1,504,460 1,563,470 523,651
Water Utility 20,803,436 29,438,960 28,004,250 22,238,146
Sewer/Drainage Utility 24,390,396 57,342,020 56,879,160 24,853,256
Solid Waste Utility 479,431 799,793 812,480 466,744
Golf Complex (3,816,932) 9,229,530 6,467,550 (1,054,952)
Fleet Services 5,869,149 5,686,540 7,286,340 4,269,349
Central Services (3,113) 396,000 357,250 35,637
Information Technology 3,593,294 8,395,660 8,676,910 3,312,044
Facilities 2,316,961 4,941,020 4,933,080 2,324,901
Unemployment 1,424,508 123,900 181,850 1,366,558
Workers Compensation 2,374,326 1,135,000 725,050 2,784,276
Employee Health & Wellness 2,960,567 14,245,000 12,931,930 4,273,637
Liability Insurance 1,661,132 1,610,000 2,733,730 537,402
Property Insurance 652,035 575,600 632,400 595,235
Enterprise Funds
Internal Service Funds
Fund Balances
December 2018 Monthly Financial Report
City of Kent, Washington
General Fund
Special Revenue Funds
Debt Service Funds
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2016 2017 2018 2018
Actual Actual Budget Actual
Operating revenues and expenditures only; capital and non-capital projects are excluded.
In instances where expenditures exceed revenues, fund balance is being utilized.
Street Fund
Revenues 14,254,751 14,407,771 11,921,560 15,241,855
Expenditures 14,369,693 12,511,397 15,848,840 15,698,374
Net Revenues Less Expenditures (114,942)1,896,373 (3,927,280)(456,519)
LEOFF 1 Retiree Benefits
Revenues 1,035,289 1,285,285 2,193,480 1,948,504
Expenditures 954,561 1,163,174 1,596,550 1,372,764
Net Revenues Less Expenditures 80,728 122,111 596,930 575,740
Lodging Tax
Revenues 294,859 316,975 286,610 320,774
Expenditures 219,989 328,804 452,750 441,566
Net Revenues Less Expenditures 74,870 (11,830)(166,140)(120,791)
Youth/Teen Programs
Revenues 911,855 955,757 936,220 928,958
Expenditures 942,000 942,000 942,000 942,000
Net Revenues Less Expenditures (30,145)13,757 (5,780)(13,042)
Capital Resources
Revenues 20,751,646 19,948,247 18,806,830 22,962,097
Expenditures 15,248,984 15,579,639 23,280,430 23,009,239
Net Revenues Less Expenditures 5,502,662 4,368,607 (4,473,600)(47,142)
Criminal Justice
Revenues 4,873,770 6,032,589 4,200,900 5,141,297
Expenditures 3,157,680 4,533,302 5,206,560 5,090,504
Net Revenues Less Expenditures 1,716,090 1,499,287 (1,005,660)50,792
Budget change will be made in November to add a $500k transfer to facilities.
ShoWare Operating
Revenues 1,647,988 1,355,226 1,234,430 1,502,759
Expenditures 1,097,457 1,067,836 1,433,080 1,373,763
Net Revenues Less Expenditures 550,531 287,390 (198,650)128,996
Other Operating
Revenues 135,731 129,338 120,650 133,288
Expenditures 63,059 40,094 120,650 72,045
Net Revenues Less Expenditures 72,672 89,244 61,243
Councilmanic Debt Service
Revenues 86,581,322 10,781,229 10,531,820 10,535,010
Expenditures 85,720,181 10,316,403 10,066,990 10,070,185
Net Revenues Less Expenditures 861,141 464,826 464,830 464,826
Special Assessment Debt Service
Revenues 2,151,133 1,979,573 1,504,460 1,458,264
Expenditures 3,032,661 2,585,818 1,563,470 1,561,009
Net Revenues Less Expenditures (881,528)(606,245)(59,010)(102,745)
Debt Service Funds
December 2018 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Special Revenue Funds
2018 estimated expenditures higher due to increased long-term care costs.
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2016 2017 2018 2018
Actual Actual Budget Actual
Operating revenues and expenditures only; capital and non-capital projects are excluded.
In instances where expenditures exceed revenues, fund balance is being utilized.
December 2018 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Water Utility
Revenues 24,526,000 28,209,235 25,718,320 29,438,960
Expenditures 21,654,832 26,577,932 28,943,430 28,004,249
Net Revenues Less Expenditures 2,871,168 1,631,303 (3,225,110)1,434,710
Sewer/Drainage Utility
Revenues 53,289,642 54,240,288 53,455,350 57,343,023
Expenditures 50,599,649 49,060,469 57,617,920 56,879,160
Net Revenues Less Expenditures 2,689,993 5,179,819 (4,162,570)463,863
Solid Waste Utility
Revenues 774,072 754,868 749,500 799,794
Expenditures 471,180 577,964 807,330 812,476
Net Revenues Less Expenditures 302,892 176,904 (57,830)(12,682)
Golf Complex
Revenues 2,475,682 3,027,079 9,788,390 9,229,538
Expenditures 3,188,762 3,081,308 6,939,044 6,467,553
Net Revenues Less Expenditures (713,080)(54,229)2,849,346 2,761,985
Fleet Services
Revenues 4,769,001 5,480,210 4,761,160 5,686,534
Expenditures 3,974,431 4,164,630 9,119,000 7,286,339
Net Revenues Less Expenditures 794,570 1,315,580 (4,357,840)(1,599,805)
Central Services
Revenues 382,444 350,602 449,310 375,410
Expenditures 399,786 290,147 421,150 357,253
Net Revenues Less Expenditures (17,342)60,455 28,160 18,157
Information Technology
Revenues 7,717,834 8,173,478 8,137,635 8,416,261
Expenditures 6,905,076 8,175,302 8,706,380 8,676,906
Net Revenues Less Expenditures 812,757 (1,824)(568,745)(260,645)
Facilities
Revenues 5,556,854 4,737,520 4,904,580 4,941,020
Expenditures 4,881,741 4,761,950 5,142,110 4,933,077
Net Revenues Less Expenditures 675,113 (24,429)(237,530)7,943
Unemployment
Revenues 420,226 167,215 121,700 158,565
Expenditures 126,718 75,154 171,990 181,851
Net Revenues Less Expenditures 293,508 92,061 (50,290)(23,286)
Workers Compensation
Revenues 1,200,476 1,082,091 1,664,800 1,829,452
Expenditures 1,436,775 1,013,278 2,532,430 725,048
Net Revenues Less Expenditures (236,299)68,813 (867,630)1,104,404
Enterprise Funds
Internal Service Funds
Note: Golf revenues include proceeds from the sale of land of $500k in 2017 and $6m in 2018. 2018 Exp include
$3.3m transfer to Capital Projects
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2016 2017 2018 2018
Actual Actual Budget Actual
Operating revenues and expenditures only; capital and non-capital projects are excluded.
In instances where expenditures exceed revenues, fund balance is being utilized.
December 2018 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Employee Health & Wellness
Revenues 10,688,926 11,707,967 13,995,990 13,857,791
Expenditures 12,130,696 13,428,552 14,629,950 12,931,931
Net Revenues Less Expenditures (1,441,770)(1,720,584)(633,960)925,860
Liability Insurance
Revenues 1,447,027 2,087,755 1,810,060 1,950,908
Expenditures 2,145,627 2,180,680 2,175,930 2,733,726
Net Revenues Less Expenditures (698,600)(92,925)(365,870)(782,818)
Property Insurance
Revenues 628,105 556,770 565,920 587,906
Expenditures 445,135 436,283 726,490 632,404
Net Revenues Less Expenditures 182,970 120,487 (160,570)(44,498)
0
20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
120,000,000
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Actuals
2017
Actuals
2018
Budget
2018 Est.
Actuals
Other Fund Revenues
Special
Revenue Funds
Enterprise
Funds
Internal Service
Funds
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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
50,000,000
General Fund Special Revenue
Funds
Enterprise Funds Internal Service Funds
2018 Estimated Fund Balances
Beginning
Balance
Estimated Ending
Balance
0
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
70,000,000
80,000,000
90,000,000
100,000,000
2016
Actuals
2017
Actuals
2018
Budget
2018
Est.
Actuals
Other Fund Expenditures
Special
Revenue
Funds
Enterprise
Funds
Internal
Service
Funds
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2016 2017 2018
thru December thru December thru December
Operating revenues and expenditures only; capital and non-capital projects are excluded.
Street Fund
Revenues 14,254,751 14,407,771 15,241,855 834,084 5.8%
Expenditures 14,369,693 12,511,397 15,698,374 3,186,977 25.5%
Net Revenues Less Expenditures (114,942)1,896,374 (456,519)
LEOFF 1 Retiree Benefits
Revenues 1,035,289 1,285,285 1,948,504 663,219 51.6%
Expenditures 954,561 1,163,174 1,372,764 209,590 18.0%
Net Revenues Less Expenditures 80,728 122,111 575,740
Lodging Tax
Revenues 294,859 316,975 320,774 3,799 1.2%
Expenditures 219,989 328,804 441,566 112,762 34.3%
Net Revenues Less Expenditures 74,870 (11,829)(120,791)
Youth/Teen Programs
Revenues 911,855 955,757 928,958 (26,799)-2.8%
Expenditures 942,000 942,000 942,000
Net Revenues Less Expenditures (30,145)13,757 (13,042)
Capital Resources
Revenues 20,751,646 19,948,247 22,962,097 3,013,850 15.1%
Expenditures 15,248,984 15,579,639 23,009,239 7,429,600
Net Revenues Less Expenditures 5,502,662 4,368,608 (47,142)
Criminal Justice
Revenues 4,873,770 6,032,589 5,141,297 (891,292)-14.8%
Expenditures 3,157,680 4,533,302 5,090,504 557,202 12.3%
Net Revenues Less Expenditures 1,716,090 1,499,287 50,792
ShoWare Operating
Revenues 1,647,988 1,355,226 1,502,759 147,533 10.9%
Expenditures 1,097,457 1,067,836 1,373,763 305,927 28.6%
Net Revenues Less Expenditures 550,531 287,390 128,996
Admissions Tax revenues received quarterly (April, July, September, January)
Other Operating
Revenues 135,731 129,338 133,288 3,950 3.1%
Expenditures 63,059 40,094 72,045 31,951 79.7%
Net Revenues Less Expenditures 72,672 89,244 61,243
Combines several small programs, including City Art Program and Neighborhood Matching Grants
December 2018 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Year-to-Year Month Comparison
2018-17
Special Revenue Funds
Variance
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2016 2017 2018
thru December thru December thru December
Operating revenues and expenditures only; capital and non-capital projects are excluded.
December 2018 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Year-to-Year Month Comparison
2018-17
Variance
Councilmanic Debt Service
Revenues 86,581,322 10,781,229 10,535,010 (246,219)-2.3%
Expenditures 85,720,181 10,316,403 10,070,185 (246,218)-2.4%
Net Revenues Less Expenditures 861,141 464,826 464,826
Debt service payments are generally due in June and December.
Special Assessments Debt Service
Revenues 2,151,133 1,979,573 1,458,264 (521,309)-26.3%
Expenditures 3,032,661 2,585,818 1,561,009 (1,024,809)-39.6%
Net Revenues Less Expenditures (881,528)(606,245)(102,745)
Water Utility
Revenues 24,526,000 28,209,235 29,438,960 1,229,725 4.4%
Expenditures 21,654,832 26,577,932 28,004,249 1,426,317 5.4%
Net Revenues Less Expenditures 2,871,168 1,631,303 1,434,710
Sewer/Drainage Utility
Revenues 53,289,642 54,240,288 57,343,023 3,102,735 5.7%
Expenditures 50,599,649 49,060,469 56,879,160 7,818,691 15.9%
Net Revenues Less Expenditures 2,689,993 5,179,819 463,863
Solid Waste Utility
Revenues 774,072 754,868 799,794 44,926 6.0%
Expenditures 471,180 577,964 812,476 234,512 40.6%
Net Revenues Less Expenditures 302,892 176,904 (12,682)
Golf Complex
Revenues 2,475,682 3,027,079 9,229,538 6,202,459 204.9%
Expenditures 3,188,762 3,081,308 6,467,553 3,386,245 109.9%
Net Revenues Less Expenditures (713,080)(54,229)2,761,985
Fleet Services
Revenues 4,769,001 5,480,210 5,686,534 206,324 3.8%
Expenditures 3,974,431 4,164,630 7,286,339 3,121,709 75.0%
Net Revenues Less Expenditures 794,570 1,315,580 (1,599,805)
Central Services
Revenues 382,444 350,602 375,410 24,808 7.1%
Expenditures 399,786 290,147 357,253 67,106 23.1%
Net Revenues Less Expenditures (17,342)60,455 18,157
Debt Service Funds
Enterprise Funds
Internal Service Funds
2017 revenues down due to inclement weather conditions in Q1. 2018 includes $6m sale of land and $3.3m transfer to
capital projects.
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2016 2017 2018
thru December thru December thru December
Operating revenues and expenditures only; capital and non-capital projects are excluded.
December 2018 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Year-to-Year Month Comparison
2018-17
Variance
Information Technology
Revenues 7,717,834 8,173,478 8,416,261 242,783 3.0%
Expenditures 6,905,076 8,175,302 8,676,906 501,604 6.1%
Net Revenues Less Expenditures 812,758 (1,824)(260,645)
Facilities
Revenues 5,556,854 4,737,520 4,941,020 203,500 4.3%
Expenditures 4,881,741 4,761,950 4,933,077 171,127 3.6%
Net Revenues Less Expenditures 675,113 (24,430)7,943
Unemployment
Revenues 420,226 167,215 158,565 (8,650)-5.2%
Expenditures 126,718 75,154 181,851 106,697 142.0%
Net Revenues Less Expenditures 293,508 92,061 (23,286)
Workers Compensation
Revenues 1,200,476 1,082,091 1,829,452 747,361 69.1%
Expenditures 1,436,775 1,013,278 725,048 (288,230)-28.4%
Net Revenues Less Expenditures (236,299)68,813 1,104,404
Employee Health & Wellness
Revenues 10,688,926 11,707,967 13,857,791 2,149,824 18.4%
Expenditures 12,130,696 13,428,552 12,931,931 (496,621)-3.7%
Net Revenues Less Expenditures (1,441,770)(1,720,585)925,860
Liability Insurance
Revenues 1,447,027 2,087,755 1,950,908 (136,847)-6.6%
Expenditures 2,145,627 2,180,680 2,733,726 553,046 25.4%
Net Revenues Less Expenditures (698,600)(92,925)(782,818)
Property Insurance
Revenues 628,105 556,770 587,906 31,136 5.6%
Expenditures 445,135 436,283 632,404 196,121 45.0%
Net Revenues Less Expenditures 182,970 120,487 (44,498)
0
20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
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Special
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Enterprise
Funds
Internal
Service Funds
Other Fund Revenues thru
December
2016
2017
2018
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90,000,000
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Special
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Enterprise
Funds
Internal
Service Funds
Other Fund Expenditures thru
December
2016
2017
2018
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OPERATIONS COMMITTEE
Derek Matheson, Chief Administrative Officer
220 Fourth Ave S
Kent, WA 98032
256-856-5712
DATE: May 7, 2019
TO: Operations Committee
SUBJECT: Lifeline Audit Status
SUMMARY: Staff will provide an update on utility lifeline audit activities, including
current status and steps moving forward.
SUPPORTS STRATEGIC PLAN GOAL:
Sustainable Services
9
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