HomeMy WebLinkAboutCity Council Committees - Operations Committee - 07/02/2019
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, July 2, 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 June 18, 2019
Minutes
YES Chair 05 MIN.
5. Approval of Check Summary
Report Dated 6/1/19-6/15/19
YES Chair 05 MIN.
6. May Financial Report NO Interim Finance
Director Barbara Lopez
05 MIN.
7. Human Capital Management &
Automation (HCMA) Project
Budget
NO Interim Finance
Director Barbara Lopez,
IT Director Mike
Carrington and Interim
HR Director Natalie
Winecka
10 MIN.
8. Adjournment Chair 01 MIN.
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Pending Approval
Operations Committee
CC Ops Regular Meeting
Minutes
June 18, 2019
Date: June 18, 2019
Time: 4:00 p.m.
Place: Chambers
Attending: Les Thomas, Committee Chair
Bill Boyce, Councilmember
Dennis Higgins, Councilmember
Agenda:
1. Call to Order 4:00 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
There were no changes to the agenda.
4. Approval of Minutes dated June 4, 2019
MOTION: Move to approve the Minutes dated June 4, 2019
RESULT: APPROVED [UNANIMOUS]
MOVER: Dennis Higgins, Councilmember
SECONDER: Bill Boyce, Councilmember
AYES: Thomas, Boyce, Higgins
5. Approval of Check Summary Report Dated 5/16/19-5/31/19
MOTION: Move to approve the check summary report dated May 16 through
May 31, 2019.
RESULT: APPROVED [UNANIMOUS]
MOVER: Bill Boyce, Councilmember
SECONDER: Dennis Higgins, Councilmember
AYES: Thomas, Boyce, Higgins
6. Axon Masters Services & Purchasing Agreement for Body-Worn
Cameras
Chief Rafael Padilla and Assistant Chief Eric Hemmen presented a request to
recommend Council authorize the Mayor to sign a contract with Axon
Enterprise, Inc. for body-worn cameras. Chief Padilla provided a brief review
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Operations Committee CC Ops Regular Meeting
Minutes
June 18, 2019
Kent, Washington
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of the project. The current five-year contract is the first action item, there
will be further action coming after contract negotiations with an MOU that is
pending with KPOA, additionally there will be a budget adjustment request
that will come to Council with new numbers. Assistant Chief Hemmen
reported that this process started in 2018 and included a pilot program with
11 officers. Axon Enterprise, Inc. was selected as the vendor. Axon is the
only vendor that provides a systems-wide integrated package for law
enforcement. The system integrates electronic tasers, cameras, records
management and evidence storage in the cloud. During the pilot period tech
support has been outstanding. The five-year contract includes the annual
cost of storage of all footage in the cloud. The total cost of the contract is
$1,633,680.62. The funds to pay for this program will come from the red-
light camera program. Council President Boyce expressed his appreciation to
Assistant Chief Hemmen for his work on this project.
MOTION: Recommend Council authorize the Mayor to enter into a five-year
contract with Axon Enterprise, Inc. for Body-Worn Cameras, subject to final
terms and conditions acceptable to the City attorney and Police Chief.
RESULT: RECOMMENDED TO COUNCIL [UNANIMOUS] Next: 6/18/2019
7:00 PM
MOVER: Dennis Higgins, Councilmember
SECONDER: Bill Boyce, Councilmember
AYES: Thomas, Boyce, Higgins
7. Adjournment 4:21 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: July 2, 2019
TO: Operations Committee
SUBJECT: Approval of Check Summary Report Dated 6/1/19-6/15/19
MOTION: Move to approve the check summary report dated June 1 through June
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: July 2, 2019
TO: Operations Committee
SUBJECT: May Financial Report
SUMMARY: The Finance Director will report out the May 2019 financial report.
SUPPORTS STRATEGIC PLAN GOAL:
Sustainable Services
ATTACHMENTS:
1. May 2019 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 49,346,270 110,994,660 3,304,410 3.1%
Expenditures 108,670,877 37,274,401 108,302,110 368,767 0.3%
Net Revenues Less Expenditures (980,627) 12,071,868 2,692,550 3,673,177
Beginning Fund Balance 23,341,440 23,341,440
Ending Fund Balance 22,360,813 26,033,990
Ending Fund Balance Detail:
General Fund Reserves 22,037,023 25,406,320
20.3%23.5%
Restricted for Annexation 323,790 627,670
Revenue Overview
Expenditures Overview
Required Ending Fund Balance Calculation
Estimated Expenditures for 2019 (from above)108,302,110
18.0%
18% GF Ending Fund Balance 19,494,380
May 2019 Monthly Financial Report
City of Kent, Washington
General Fund Overview
Summary
Analysis through May shows an overall positive budget variance of $3.7 million.
The budgeted use of fund balance is offset by the positive budget variance of $3.7 million, creating a net surplus of
$2.7m.
General Fund Reserves are estimated to end the year at $25.4 million, or 23.5% of estimated 2019 expenditures.
Revenues are estimated to end the year approximately $3.3 million (3.1%) higher than budgeted.
Through May, all departments are remaining fairly close to budget with an overall budget variance of $369 thousand or
0.3%.
2.06 0.83 0.64
4.13
7.65 9.46
11.91
18.92 20.65 21.67
25.41
0.00
5.00
10.00
15.00
20.00
25.00
30.00
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Est. 2019
General Fund Ending Fund Balance 10-year History (excluding Annexation)$ 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 16,124,922 30,284,370 306,330 1.0%
Sales & Use 21,770,980 10,635,425 23,217,050 1,446,070 6.6%
Utility 19,596,150 8,431,611 19,180,540 (415,610) -2.1%
Business & Occupation 11,500,000 2,838,913 11,937,700 437,700 3.8%
Other 882,650 234,988 856,690 (25,960) -2.9%
Licenses and Permits 7,082,370 3,379,961 7,526,260 443,890 6.3%
Intergovernmental Revenue 6,713,830 2,592,197 7,126,320 412,490 6.1%
Charges for Services 6,001,180 3,424,081 6,438,920 437,740 7.3%
Fines and Forfeitures 1,113,790 534,892 1,211,990 98,200 8.8%
Miscellaneous Revenue 2,135,530 1,111,650 2,264,820 129,290 6.1%
Transfers In 915,730 37,631 950,000 34,270 3.7%
Total Revenues 107,690,250 49,346,270 110,994,660 3,304,410 3.1%
May 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: $1.4m increase due to higher than anticipated sales tax revenues, including $466k in annexation
sales tax revenue, due to a strong construction economy.
2019 Estimated
General Fund
Revenues
Property Taxes
27%
Sales Taxes
21%
Utility Taxes
17%
B&O Taxes
11%
Other Taxes
1%
Licenses and
Permits
7%
Intergovernmental
7%
Charges for
Services
6%
Fines and Forfeits
Misc & Transfers In
3%
Other
16%
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Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 5,721 6,214 6,540
February 5,542 5,546 5,521
March 7,432 8,268 7,624
April 18,343 17,451 20,431
May 8,891 7,922 9,230
June 6,778 6,751 0
July 8,084 7,508 0
August 5,496 5,734 0
September 6,935 7,276 0
October 19,388 18,068 0
November 8,117 7,122 0
December 10,353 9,831 0
Total 111,081 107,690 49,346
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 0 10 32
February 213 225 230
March 736 953 866
April 12,768 12,204 12,268
May 1,860 2,172 2,730
June 121 158 0
July 269 111 0
August 104 110 0
September 327 591 0
October 11,934 11,603 0
November 1,432 1,589 0
December 207 251 0
Total 29,971 29,978 16,125
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 1,761 1,626 2,060
February 2,045 2,037 2,485
March 1,810 1,611 2,058
April 1,604 1,564 1,788
May 2,074 1,834 2,244
June 2,019 1,618 0
July 2,000 1,752 0
August 2,152 1,966 0
September 2,066 1,808 0
October 2,056 1,811 0
November 2,261 1,983 0
December 2,851 2,162 0
Total 24,699 21,771 10,635
May 2019 Monthly Financial Report
City of Kent, Washington
General Fund Revenues ($ 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
$30,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
19 Bud 18 Act 19 Act
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May 2019 Monthly Financial Report
City of Kent, Washington
General Fund Revenues ($ 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 1,707
May 1,602 1,542 1,575
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 8,432
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 1 6 2
February 3 14 2
March 33 261 48
April 322 1,785 2,479
May 1,688 844 543
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 3,074
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 2,189
May 1,667 1,547 2,139
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 11,080
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 439,300 164,889 415,200 24,100 5.5%
Mayor's Office/City Clerk 3,200,600 1,199,884 3,150,100 50,500 1.6%
Economic & Community Dev 7,359,870 2,884,605 7,288,500 71,370 1.0%
Finance 3,343,250 1,389,487 3,317,800 25,450 0.8%
Fire Contracted Services 3,905,690 1,565,143 3,842,800 62,890 1.6%
Human Resources 2,204,290 912,311 2,117,200 87,090 4.0%
Information Technology 528,260 209,786 515,700 12,560 2.4%
Law 1,828,780 739,135 1,816,700 12,080 0.7%
Municipal Court 3,516,080 1,450,826 3,523,000 (6,920) -0.2%
Parks, Recreation & Comm Svcs 19,134,947 7,333,427 19,059,800 75,147 0.4%
Police 42,727,020 17,726,946 42,773,900 (46,880) -0.1%
Public Works 1,142,280 489,002 1,140,900 1,380 0.1%
Non-Departmental 19,340,510 1,208,960 19,340,510
Total Expenditures 108,670,877 37,274,401 108,302,110 368,767 0.3%
May 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 23,341,440 23,341,440 23,341,440
Revenues
Taxes:
Property 22,999,864 29,971,155 29,978,040 16,124,922 30,284,370
Sales & Use 21,109,277 24,699,301 21,770,980 10,635,425 23,217,050
Utility 19,648,349 19,289,162 19,596,150 8,431,611 19,180,540
Business & Occupation 9,141,800 9,422,048 11,500,000 2,838,913 11,937,700
Other 900,663 1,074,356 882,650 234,988 856,690
Licenses and Permits 6,962,130 7,557,658 7,082,370 3,379,961 7,526,260
Intergovernmental Revenue 8,102,414 7,919,860 6,713,830 2,592,197 7,126,320
Charges for Services 7,328,567 6,602,681 6,001,180 3,424,081 6,438,920
Fines and Forfeitures 1,549,964 1,360,976 1,113,790 534,892 1,211,990
Miscellaneous Revenue 2,241,585 2,233,777 2,135,530 1,111,650 2,264,820
Transfers In 934,128 950,000 915,730 37,631 950,000
Total Revenues 100,918,740 111,080,973 107,690,250 49,346,270 110,994,660
Expenditures
City Council 349,577 344,160 439,300 164,889 415,200
Mayor's Office/City Clerk 2,745,792 2,759,974 3,200,600 1,199,884 3,150,100
Economic & Community Dev 5,841,098 6,675,576 7,359,870 2,884,605 7,288,500
Finance 2,522,554 3,061,472 3,343,250 1,389,487 3,317,800
Fire Contracted Services 3,668,180 3,619,385 3,905,690 1,565,143 3,842,800
Human Resources 1,835,276 2,075,553 2,204,290 912,311 2,117,200
Information Technology 521,151 506,265 528,260 209,786 515,700
Law 1,600,451 1,673,438 1,828,780 739,135 1,816,700
Municipal Court 3,128,652 3,442,107 3,516,080 1,450,826 3,523,000
Parks, Recreation & Comm Svcs 16,655,356 17,992,171 19,134,947 7,333,427 19,059,800
Police 37,167,622 39,315,958 42,727,020 17,726,946 42,773,900
Public Works 1,111,563 1,155,562 1,142,280 489,002 1,140,900
Non-Departmental 22,164,122 26,706,702 19,340,510 1,208,960 19,340,510
Total Expenditures 99,311,394 109,328,323 108,670,877 37,274,401 108,302,110
Net Revenues less Expenditures 1,607,347 1,752,650 (980,627) 12,071,868 2,692,550
Ending Fund Balance 21,595,175 23,347,825 22,360,813 35,413,308 26,033,990
Ending Fund Balance Detail:
General Fund Reserves 20,654,415 21,666,605 22,037,023 25,406,320
based on same year actuals/budget 20.8% 19.8% 20.3% 23.5%
Restricted for Annexation 940,760 1,681,220 323,790 627,670
May 2019 Monthly Financial Report
City of Kent, Washington
General Fund
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2017 2018 2019 % of
thru May thru May thru May Budget
Revenues
Taxes:
Property 11,999,861 15,576,486 16,124,922 548,435 3.5%53.8%
Sales & Use 8,604,214 9,293,534 10,635,425 1,341,891 14.4%48.9%
Utility 8,848,341 8,689,176 8,431,611 (257,565) -3.0%43.0%
Business & Occupation 2,417,766 1,721,544 2,838,913 1,117,369 64.9%24.7%
Other 257,856 325,441 234,988 (90,453) -27.8%26.6%
Licenses and Permits 2,539,935 3,093,031 3,379,961 286,930 9.3%47.7%
Intergovernmental Revenue 2,461,987 2,554,265 2,592,197 37,932 1.5%38.6%
Charges for Services 2,906,350 3,295,071 3,424,081 129,009 3.9%57.1%
Fines and Forfeitures 795,914 518,397 534,892 16,495 3.2%48.0%
Miscellaneous Revenue 856,768 861,866 1,111,650 249,785 29.0%52.1%
Transfers In - - 37,631 37,631 4.1%
Total Revenues 41,688,993 45,928,811 49,346,270 3,417,458 7.4%45.8%
Expenditures
City Council 162,540 153,385 164,889 11,504 7.5%37.5%
Mayor's Office/City Clerk 986,746 1,068,017 1,199,884 131,867 12.3%37.5%
Economic & Community Dev 2,318,150 2,776,010 2,884,605 108,595 3.9%39.2%
Finance 948,734 1,199,363 1,389,487 190,124 15.9%41.6%
Fire Contracted Services 1,353,784 1,493,563 1,565,143 71,580 4.8%40.1%
Human Resources 731,831 891,669 912,311 20,642 2.3%41.4%
Information Technology 237,649 212,089 209,786 (2,303) -1.1%39.7%
Law 638,793 725,850 739,135 13,286 1.8%40.4%
Municipal Court 1,279,403 1,359,164 1,450,826 91,662 6.7%41.3%
Parks, Recreation & Comm Svcs 6,326,259 6,829,460 7,333,427 503,967 7.4%38.3%
Police 15,314,690 16,319,176 17,726,946 1,407,770 8.6%41.5%
Public Works 512,840 477,667 489,002 11,336 2.4%42.8%
Non-Departmental 1,887,638 1,390,702 1,208,960 (181,743) -13.1%6.3%
Total Expenditures 32,699,056 34,896,115 37,274,401 2,378,287 6.8%34.3%
*General Govt. includes City Council, Mayor/Clerk, HR, IT, & Finance
Variance
May 2019 Monthly Financial Report
City of Kent, Washington
General Fund
Year-to-Year Month Comparison
2019-18
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
Property
Taxes
Sales &
Use Taxes
Utility
Taxes
Other
Revenues
GF Revenues thru May
2017
2018
2019
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6,000,000
8,000,000
10,000,000
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14,000,000
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2018
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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 23,341,440 110,994,660 108,302,110 26,033,990
Street Fund 5,416,967 18,520,720 19,630,190 4,307,497
LEOFF 1 Retiree Benefits 1,872,112 1,179,590 1,423,000 1,628,702
Lodging Tax 336,765 295,330 510,790 121,305
Youth/Teen Programs 91,846 957,730 957,730 91,846
Capital Resources 15,599,192 16,276,910 20,601,850 11,274,252
Criminal Justice 7,247,796 6,340,530 6,003,100 7,585,226
ShoWare Operating 2,563,460 1,150,000 1,423,790 2,289,670
Other Operating 587,401 112,670 112,670 587,401
Councilmanic Debt Service 1,451,046 10,266,810 9,803,310 1,914,546
Special Assessments Debt Service 479,916 1,305,380 1,119,460 665,836
Water Utility 20,822,197 29,665,060 36,221,310 14,265,947
Sewer Utility 6,829,754 31,820,310 31,667,540 6,982,524
Drainage Utility 17,562,223 23,424,620 29,677,130 11,309,713
Solid Waste Utility 466,749 894,130 874,520 486,359
Golf Complex (1,110,421) 2,819,210 2,963,220 (1,254,431)
Fleet Services 5,869,149 6,707,070 7,593,290 4,982,929
Central Services 15,044 396,000 387,290 23,754
Information Technology 3,348,099 8,906,250 9,078,180 3,176,169
Facilities 2,316,961 5,754,880 5,838,050 2,233,791
Unemployment 1,401,222 121,700 313,610 1,209,312
Workers Compensation 3,478,730 1,094,000 1,456,980 3,115,750
Employee Health & Wellness 3,886,427 15,052,030 14,898,160 4,040,297
Liability Insurance 878,314 1,810,690 2,017,600 671,404
Property Insurance 607,537 1,365,920 1,332,100 641,357
Enterprise Funds
Internal Service Funds
Fund Balances
May 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 6,052,029 18,520,720
Expenditures 12,511,397 15,698,374 19,630,192 6,496,638 19,630,190
Net Revenues Less Expenditures 1,896,373 (456,519)(2,284,772)(444,610)(1,109,470)
LEOFF 1 Retiree Benefits
Revenues 1,285,285 1,948,504 1,179,590 88,880 1,179,590
Expenditures 1,163,174 1,372,764 1,423,000 593,936 1,423,000
Net Revenues Less Expenditures 122,111 575,740 (243,410)(505,057)(243,410)
Lodging Tax
Revenues 316,975 320,774 294,830 97,713 295,330
Expenditures 328,804 441,566 510,790 165,078 510,790
Net Revenues Less Expenditures (11,830)(120,791)(215,960)(67,365)(215,460)
Youth/Teen Programs
Revenues 955,757 928,958 957,730 410,160 957,730
Expenditures 942,000 942,000 957,730 957,730
Net Revenues Less Expenditures 13,757 (13,042)410,160
Capital Resources
Revenues 19,948,247 22,962,097 16,169,310 5,961,655 16,276,910
Expenditures 15,579,639 23,009,239 20,601,850 1,969,342 20,601,850
Net Revenues Less Expenditures 4,368,607 (47,142)(4,432,540)3,992,313 (4,324,940)
Criminal Justice
Revenues 6,032,589 5,141,297 6,300,130 2,104,902 6,340,530
Expenditures 4,533,302 5,090,504 6,003,100 2,941,690 6,003,100
Net Revenues Less Expenditures 1,499,287 50,792 297,030 (836,788)337,430
ShoWare Operating
Revenues 1,355,226 1,502,759 1,150,000 123,819 1,150,000
Expenditures 1,067,836 1,373,763 1,423,790 477,827 1,423,790
Net Revenues Less Expenditures 287,390 128,996 (273,790)(354,008)(273,790)
Other Operating
Revenues 129,338 133,288 112,670 112,670
Expenditures 40,094 72,045 112,670 22,765 112,670
Net Revenues Less Expenditures 89,244 61,243 (22,765)
Councilmanic Debt Service
Revenues 10,781,229 10,535,010 10,266,810 816,986 10,266,810
Expenditures 10,316,403 10,070,185 9,803,310 836,310 9,803,310
Net Revenues Less Expenditures 464,826 464,826 463,500 (19,324)463,500
Special Assessment Debt Service
Revenues 1,979,573 1,458,264 1,305,380 254,121 1,305,380
Expenditures 2,585,818 1,561,009 1,119,460 436,072 1,119,460
Net Revenues Less Expenditures (606,245)(102,745)185,920 (181,951)185,920
Debt Service Funds
May 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.
May 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 12,364,380 29,665,060
Expenditures 26,577,932 28,004,249 36,221,310 8,610,838 36,221,310
Net Revenues Less Expenditures 1,631,303 1,434,710 (6,632,250)3,753,541 (6,556,250)
Sewer Utility
Revenues 31,820,310 13,570,846 31,820,310
Expenditures 31,667,540 11,959,760 31,667,540
Net Revenues Less Expenditures 152,770 1,611,085 152,770
Note: Sewer Utility was combined with Drainage Utility in 2017 & 2018.
Drainage Utility
Revenues 54,240,288 57,343,023 23,343,620 10,405,981 23,424,620
Expenditures 49,060,469 56,879,160 29,677,130 5,451,433 29,677,130
Net Revenues Less Expenditures 5,179,819 463,863 (6,333,510)4,954,548 (6,252,510)
Solid Waste Utility
Revenues 754,868 799,794 892,980 281,756 894,130
Expenditures 577,964 812,476 874,520 293,439 874,520
Net Revenues Less Expenditures 176,904 (12,682)18,460 (11,682)19,610
Golf Complex
Revenues 3,027,079 9,229,538 2,819,210 811,500 2,819,210
Expenditures 3,081,308 6,467,553 2,963,220 1,117,608 2,963,220
Net Revenues Less Expenditures (54,229)2,761,985 (144,010)(306,109)(144,010)
Fleet Services
Revenues 5,480,210 5,686,534 6,707,070 3,965,677 6,707,070
Expenditures 4,164,630 7,286,339 7,593,290 3,204,493 7,593,290
Net Revenues Less Expenditures 1,315,580 (1,599,805)(886,220)761,184 (886,220)
Central Services
Revenues 350,602 375,410 447,090 165,531 396,000
Expenditures 290,147 357,253 387,290 150,606 387,290
Net Revenues Less Expenditures 60,455 18,157 59,800 14,925 8,710
Information Technology
Revenues 8,173,478 8,416,261 9,116,700 4,198,704 8,906,250
Expenditures 8,175,302 8,676,906 9,078,180 3,373,932 9,078,180
Net Revenues Less Expenditures (1,824)(260,645)38,520 824,771 (171,930)
Facilities
Revenues 4,737,520 4,941,020 5,754,880 2,195,006 5,754,880
Expenditures 4,761,950 4,933,077 5,838,050 1,737,847 5,838,050
Net Revenues Less Expenditures (24,429)7,943 (83,170)457,159 (83,170)
Unemployment
Revenues 167,215 158,565 121,700 67,949 121,700
Expenditures 75,154 181,851 313,610 121,193 313,610
Net Revenues Less Expenditures 92,061 (23,286)(191,910)(53,244)(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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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.
May 2019 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Workers Compensation
Revenues 1,082,091 1,829,452 1,094,000 506,030 1,094,000
Expenditures 1,013,278 725,048 1,456,980 523,065 1,456,980
Net Revenues Less Expenditures 68,813 1,104,404 (362,980)(17,034)(362,980)
Employee Health & Wellness
Revenues 11,707,967 13,857,791 15,052,030 6,318,746 15,052,030
Expenditures 13,428,552 12,931,931 14,898,160 5,611,864 14,898,160
Net Revenues Less Expenditures (1,720,584)925,860 153,870 706,882 153,870
Liability Insurance
Revenues 2,087,755 1,950,908 1,810,690 941,003 1,810,690
Expenditures 2,180,680 2,733,726 2,017,600 1,000,855 2,017,600
Net Revenues Less Expenditures (92,925)(782,818)(206,910)(59,852)(206,910)
Property Insurance
Revenues 556,770 587,906 1,365,920 983,599 1,365,920
Expenditures 436,283 632,404 1,332,100 409,540 1,332,100
Net Revenues Less Expenditures 120,487 (44,498)33,820 574,059 33,820
0
20,000,000
40,000,000
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
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Actuals
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Budget
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Est.
Actuals
Other Fund Expenditures
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2017 2018 2019
thru May thru May thru May
Operating revenues and expenditures only; capital and non-capital projects are excluded.
Street Fund
Revenues 4,475,245 4,712,199 6,052,029 1,339,830 28.4%
Expenditures 4,187,415 5,947,887 6,496,638 548,751 9.2%
Net Revenues Less Expenditures 287,830 (1,235,688)(444,610)
LEOFF 1 Retiree Benefits
Revenues 412,196 306,592 88,880 (217,712)-71.0%
Expenditures 492,165 554,300 593,936 39,636 7.2%
Net Revenues Less Expenditures (79,969)(247,709)(505,057)
Lodging Tax
Revenues 93,264 95,312 97,713 2,401 2.5%
Expenditures 68,568 135,120 165,078 29,958 22.2%
Net Revenues Less Expenditures 24,696 (39,808)(67,365)
Youth/Teen Programs
Revenues 440,909 431,515 410,160 (21,355)-4.9%
Expenditures
Net Revenues Less Expenditures 440,909 431,515 410,160
Capital Resources
Revenues 5,805,485 6,729,118 5,961,655 (767,463)-11.4%
Expenditures 743,100 1,756,608 1,969,342 212,734
Net Revenues Less Expenditures 5,062,385 4,972,510 3,992,313
Criminal Justice
Revenues 1,989,437 1,988,358 2,104,902 116,544 5.9%
Expenditures 1,607,072 1,764,077 2,941,690 1,177,614 66.8%
Net Revenues Less Expenditures 382,365 224,282 (836,788)
ShoWare Operating
Revenues 108,389 244,714 123,819 (120,895)-49.4%
Expenditures 176,084 336,760 477,827 141,067 41.9%
Net Revenues Less Expenditures (67,695)(92,046)(354,008)
Admissions Tax revenues received quarterly (April, July, September, January)
Other Operating
Revenues 5,000 (5,000)-100.0%
Expenditures 2,642 20,542 22,765 2,223 10.8%
Net Revenues Less Expenditures (2,642)(15,542)(22,765)
Combines several small programs, including City Art Program and Neighborhood Matching Grants
May 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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thru May thru May thru May
Operating revenues and expenditures only; capital and non-capital projects are excluded.
May 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 811,816 807,962 816,986 9,025 1.1%
Expenditures 811,816 807,962 836,310 28,348 3.5%
Net Revenues Less Expenditures (19,324)
Debt service payments are generally due in June and December.
Special Assessments Debt Service
Revenues 345,650 248,953 254,121 5,169 2.1%
Expenditures 542 736,788 436,072 (300,716)-40.8%
Net Revenues Less Expenditures 345,108 (487,836)(181,951)
Water Utility
Revenues 10,453,213 10,960,300 12,364,380 1,404,080 12.8%
Expenditures 8,125,789 8,805,437 8,610,838 (194,598)-2.2%
Net Revenues Less Expenditures 2,327,424 2,154,863 3,753,541
Sewer Utility
Revenues 13,570,846 13,570,846
Expenditures 11,959,760 11,959,760
Net Revenues Less Expenditures 1,611,085
Note: Sewer Utility was combined with Drainage Utility in 2017 & 2018.
Drainage Utility
Revenues 21,547,866 23,507,774 10,405,981 (13,101,793)-55.7%
Expenditures 18,993,058 17,364,879 5,451,433 (11,913,447)-68.6%
Net Revenues Less Expenditures 2,554,808 6,142,895 4,954,548
Note: Sewer Utility was combined with Drainage Utility in 2017 & 2018.
Solid Waste Utility
Revenues 250,446 268,805 281,756 12,952 4.8%
Expenditures 179,892 342,791 293,439 (49,353)-14.4%
Net Revenues Less Expenditures 70,555 (73,987)(11,682)
Golf Complex
Revenues 760,414 6,817,403 811,500 (6,005,903)-88.1%
Expenditures 1,066,343 985,356 1,117,608 132,252 13.4%
Net Revenues Less Expenditures (305,929)5,832,046 (306,109)
2018 Revenues include $6m in proceeds from the sale of land.
Fleet Services
Revenues 2,019,013 2,034,375 3,965,677 1,931,302 94.9%
Expenditures 1,442,620 2,131,734 3,204,493 1,072,759 50.3%
Net Revenues Less Expenditures 576,394 (97,360)761,184
Central Services
Revenues 129,818 171,850 165,531 (6,318)-3.7%
Expenditures 95,122 156,657 150,606 (6,051)-3.9%
Net Revenues Less Expenditures 34,696 15,193 14,925
Debt Service Funds
Enterprise Funds
Internal Service Funds
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2017 2018 2019
thru May thru May thru May
Operating revenues and expenditures only; capital and non-capital projects are excluded.
May 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 3,295,915 3,483,208 4,198,704 715,496 20.5%
Expenditures 2,139,358 3,476,775 3,373,932 (102,843)-3.0%
Net Revenues Less Expenditures 1,156,557 6,433 824,771
Facilities
Revenues 1,906,940 2,036,672 2,195,006 158,334 7.8%
Expenditures 1,638,868 1,667,952 1,737,847 69,895 4.2%
Net Revenues Less Expenditures 268,072 368,720 457,159
Unemployment
Revenues 81,285 58,498 67,949 9,451 16.2%
Expenditures 31,990 94,701 121,193 26,491 28.0%
Net Revenues Less Expenditures 49,295 (36,203)(53,244)
Workers Compensation
Revenues 432,839 420,709 506,030 85,322 20.3%
Expenditures 444,133 460,115 523,065 62,950 13.7%
Net Revenues Less Expenditures (11,293)(39,406)(17,034)
Employee Health & Wellness
Revenues 4,539,723 4,832,691 6,318,746 1,486,055 30.8%
Expenditures 5,801,558 5,717,742 5,611,864 (105,878)-1.9%
Net Revenues Less Expenditures (1,261,834)(885,051)706,882
Liability Insurance
Revenues 535,923 724,092 941,003 216,911 30.0%
Expenditures 2,114,463 1,272,458 1,000,855 (271,603)-21.3%
Net Revenues Less Expenditures (1,578,540)(548,366)(59,852)
Property Insurance
Revenues 233,306 239,606 983,599 743,993 310.5%
Expenditures 219,073 220,288 409,540 189,252 85.9%
Net Revenues Less Expenditures 14,232 19,318 574,059
0
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
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40,000,000
45,000,000
Special Revenue
Funds
Enterprise
Funds
Internal Service
Funds
Other Fund Revenues thru May
2017
2018
2019
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5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
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Special
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Enterprise
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Internal Service
Funds
Other Fund Expenditures thru May
2017
2018
2019
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OPERATIONS COMMITTEE
Derek Matheson, Chief Administrative Officer
220 Fourth Ave S
Kent, WA 98032
256-856-5712
DATE: July 2, 2019
TO: Operations Committee
SUBJECT: Human Capital Management & Automation (HCMA) Project
Budget
SUMMARY:
Information Technology is leading a multi-track project to replace the software the
City currently uses for employee benefits, scheduling, timekeeping and payroll. The
work is expected to be completed by the end of 2020.
Based on information available at this point, the overall budget is estimated to be
$2,150,000. Major components of the budget include:
Software: $1,380,000, which includes both implementation professional
services and first year subscription fees
Integration: $250,000 to build integrations between software systems
Staff Backfill: $320,00 to create 2 term-limited positions to backfill staff in
Human Resources and Payroll
Contingency: $200,000
Funding is expected to come from the Capital Resources Fund. Approximately $1.2
million will be covered by the Q4 SST mitigation payment, with the remainder from
fund balance in that fund. Our plan is to include the budget and FTEs on the Q2
supplemental budget adjustment for formal approval.
Staff from Information Technology, Human Resources and Finance will be available
to answer questions.
$2,150,000 from the Capital Resources Fund; 1.0FTE HR staff backfill and 1.0FTE
payroll staff backfill (both term-limited for approximately 18-24 months)
SUPPORTS STRATEGIC PLAN GOAL:
Innovative Community
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