HomeMy WebLinkAboutCity Council Committees - Operations Committee - 08/07/2018 (2)
Unless otherwise noted, the Operations Committee meets at 4 p.m. on the first and third
Tuesday of each month in Kent Ci ty 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 Ci ty 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
Derek Matheson, Chief Administrative Officer
Tuesday, August 7, 2018
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 July 17, 2018
Minutes
YES Chair 05 MIN.
5. Approval of Check Summary
Report dated 7/1/2018-
7/15/2018
YES
6. Consolidating Budget Adjustment
Ordinance for Adjustments
between January 1, 2018 and
June 30, 2018
YES Barbara Lopez 05 MIN.
7. 2018-2019 Property Insurance
Program Review - Info Only
NO Chris Hills 10 MIN.
8. June Financial Report - Info Only NO Aaron BeMiller 05 MIN.
9. Director's Report - Info Only NO Aaron BeMiller 05 MIN.
10. Adjournment Chair 01 MIN.
Page 1 of 3
Pending Approval
Operations Committee
CC Ops Regular Meeting
Minutes
July 17, 2018
Date: July 17, 2018
Time: 4:00 PM
Place: Chambers East
Attending: Les Thomas, Committee Chair
Bill Boyce, Councilmember
Dennis Higgins, Councilmember
Toni Troutner, Councilmember
Agenda:
1. Call to Order 4:00 PM
2. Roll Call
Attendee Name Title Status Arrived
Les Thomas Committee Chair Excused
Bill Boyce Councilmember Present
Dennis Higgins Councilmember Present
Toni Troutner Councilmember Present
3. Changes to the Agenda
Chief Administrative Officer Derek Matheson requested to move Item #7, 2018-2019 Property
Insurance Program Review to the August 7 meeting.
4. Approval of Minutes dated June 19, 2018
MOTION: Move to approve the Minutes dated June 19, 2018
RESULT: APPROVED [UNANIMOUS]
MOVER: Toni Troutner, Councilmember
SECONDER: Dennis Higgins, Councilmember
AYES: Boyce, Higgins, Troutner
5. Approval of Check Summary Reports dated 6/1/2018-6/15/2018
and 6/16/2018-6/30/2018
MOTION: Move to approve the check summary reports dated
6/1/2018-6/15/2018 and 6/16/2018-6/30/2018
RESULT: APPROVED [UNANIMOUS]
MOVER: Dennis Higgins, Councilmember
SECONDER: Toni Troutner, Councilmember
AYES: Boyce, Higgins, Troutner
6. Consultant Services Agreement with Alliant Insurance Services, Inc.
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Operations Committee CC Ops Regular Meeting
Minutes
July 17, 2018
Kent, Washington
Page 2 of 3
HR Director Marty Fisher and Benefits Manager Laura Horea discussed the
background of replacing the current insurance consultant of 35 years. The
City has outgrown the support RL Evans Company is able to provide with
the changing landscape of insurance benefits. After the City Healthcare
Board review of the RFPs, Alliant Employee Benefits was selected as the new
consultant. They are located in Seattle so accessible when you have benefits
questions. Highlights of their support include deep expertise with working
with labor unions, experts in contract negotiations, a benefits advocate
employees can contact directly, and no actuary expenses. RL Evans could
not offer the same services. As well, we feel we can include the Wellness
program as part of the strategic planning Alliant will provide.
MOTION: Recommend Council authorize the Mayor to sign a contract
with Alliant Insurance Services, Inc. to provide benefits and actuarial
services for an initial term of 3.5 years, at an approximate cost of
$$85,000 per year, with an option to renew for an additional 3 year
term, subject to final terms and conditions acceptable to the HR
Director and City Attorney.
RESULT: APPROVED [UNANIMOUS]
MOVER: Toni Troutner, Councilmember
SECONDER: Dennis Higgins, Councilmember
AYES: Boyce, Higgins, Troutner
7. 2018-2019 Property Insurance Program Review - Information Only
This item was pulled from the agenda and moved the August 7 Operations
meeting.
8. May Financial Report - Information Only
The financial report was presented by Finance Director Aaron BeMiller. In
summary, the May numbers show nothing of concern and an overall positive
budget variance of $1.1m. Revenues were $2.7m higher than budgeted,
which is up from the April report. Expenditures show an increase of $1.9m,
which is due to transfers of $750k to the Wellness Fund and $1.25m to
Capital Resource Fund. Also noted is the variance in Police due to overtime
and the Parks expenditures due to the sale of the Par Three, which was
planned to pay back half of the loan they received. Forecast is to end the
year with a $900k positive revenues minus expenditures.
9. Asset Management System Update - Information Only
Presenting the Asset Management System Replacement project overview
and status report was Information Technology Director Mike Carrington,
IT Project Manager Melissa Janson, Levin Conway of Public Works, and
SI Development Manger Somen Palit. Melissa briefed council on the
project overview, schedule and accomplishments and next steps. The
system upgrade is to manage all of PW assets and automate workflow
(create work orders, service requests and manage costs). The
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Operations Committee CC Ops Regular Meeting
Minutes
July 17, 2018
Kent, Washington
Page 3 of 3
upgrade will improve efficiency by integrating with other City systems
and eventually be used by Parks and other departments for their asset
management. Councilmember Higgins expressed that Cityworks is
becoming the enterprise standard for system asset management and
that King County GIS uses the system. Implementation will begin at
the end of 2018 with use of Hanson continuing through the
implementation. The plan is to take the contract to council for approval
in August. The software is already budgeted so there is no
additional cost.
10. Adjournment 4:32 PM
Committee Secretary
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FINANCE DEPARTMENT
Aaron BeMiller, Finance Director
220 Fourth Avenue South
Kent, WA 98032
253-856-5264
DATE: August 7, 2018
TO: Operations Committee
SUBJECT: Approval of Check Summary Report dated 7/1/2018-
7/15/2018
MOTION: Move to approve the check summary report dated 7/1/2018-
7/15/2018
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FINANCE DEPARTMENT
Aaron BeMiller, Finance Director
220 Fourth Avenue South
Kent, WA 98032
253-856-5264
DATE: August 7, 2018
TO: Operations Committee
SUBJECT: Consolidating Budget Adjustment Ordinance for Adjustments
between January 1, 2018 and June 30, 2018
MOTION: Recommend Council approve the consolidating budget
adjustment ordinance for adjustments made between January 1, 2018 and
June 30, 2018, reflecting an overall budget increase of $11,145,837.
SUMMARY: Authorization is requested to approve the technical gross budget
adjustment ordinance reflecting an overall budget increase of $11,145,837.
Adjustments totaling $5,065,397 have previously been approved by Council and are
summarized as follows:
A total of $1,852,680 in grants:
• $640,640 TIB Grant for 132nd Avenue pedestrian improvements
• $54,550 for criminal justice grants (JAG/WASPC)
• $1,018,490 from King County and RCO for drainage-related watershed
projects, including Downey Farmstead and Green River
• $89,000 KC Grant for Lake Fenwick aeration system
• $50,000 Department of Ecology Grant for NPDES activities
$2,705,127 in carryforward budgets that were previously authorized in 2017:
• $812,740 for Transportation Master Plan, PW equipment, software, and
traffic Counts Contract
• $82,360 for ECD DSAP, Meeker St. pest control, and Rental Housing
Inspection Program
• $113,187 for Human Services Child Care Resources, Pilot Application
Process, and emerging issues
• $100,000 for a consultant to help develop a Recreation Program Plan
• $359,500 for Police rifle suppressors, radio replacements, handgun
flashlights/holsters, firing range baffle supports, and evidence equipment.
• $184,500 for a litter crew vehicle, WRR Recycle Grant, and LHWMP
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Recycle Grant
• $1,052,840 for Fleet vehicle replacements
$507,590 in other items previously approved by Council as follows:
• $453,590 for two limited-term Plans Examiner positions
• $54,000 increase in the Lodging Tax budget for the JayRay marketing
contract ($17,800), the Chamber of Commerce contract ($6,500) and the
T-Bird Marketing contract ($29,700)
The remaining adjustments totaling $6,080,440 have not been previously
approved by Council. Highlights include:
• $4,118,880 for the use of previously collected Transportation Impact Fee
(TIF) monies to help fund the 224th-228th Corridor (EVH-88th) project.
The first $2,059,440 budgets the transfer to move the monies out of the
TIF fund to the project. The remaining $2,059,440 budgets the expense
in the project.
• $2,000,000 transfer of General Fund reserves in excess of 18% to the
Health Care/Benefits Fund ($750,000) and Capital Resources Fund
($1,250,000).
• $35,000 budget for temporary staff in Facilities
• $21,820 use of ECD downtown strategic action plan monies to fund
downtown place making projects and art
Housekeeping items include net reductions of $(8,150) for liability insurance and
$(87,110) for adjustments related to the non-rep salary survey.
BUDGET IMPACT: These expenditures are funded by grants, existing fund
balance, or other new revenues.
SUPPORTS STRATEGIC PLAN GOAL:
Sustainable Services
ATTACHMENTS:
1. Q1 & Q2 Ops Committee Consolidating Budget Adjustment Packet (PDF)
2. Consolidating Budget Adjustment Ordinance (PDF)
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FINANCE DEPARTMENT
Aaron BeMiller, Director
Phone: 253-856-5260
Fax: 253-856-6255
220 Fourth Avenue S.
Kent, WA. 98032-5895
DATE: August 7, 2018
TO: Kent City Council Operations Committee
FROM: Barbara Lopez, Deputy Finance Director
SUBJECT: Consolidating Budget Adjustment Ordinance for Adjustments between
January 1, 2018 and June 30, 2018
SUMMARY: Authorization is requested to approve the technical gross budget
adjustment ordinance reflecting an overall budget increase of $11,145,837.
Adjustments totaling $5,065,397 have previously been approved by Council and are
summarized as follows:
A total of $1,852,680 in grants:
$640,640 TIB Grant for 132nd Avenue pedestrian improvements
$54,550 for criminal justice grants (JAG/WASPC)
$1,018,490 from King County and RCO for drainage-related watershed projects,
including Downey Farmstead and Green River
$89,000 KC Grant for Lake Fenwick aeration system
$50,000 Department of Ecology Grant for NPDES activities
$2,705,127 in carryforward budgets that were previously authorized in 2017:
$812,740 for Transportation Master Plan, PW equipment, software, and traffic
Counts Contract
$82,360 for ECD DSAP, Meeker St. pest control, and Rental Housing Inspection
Program
$113,187 for Human Services Child Care Resources, Pilot Application Process, and
emerging issues
$100,000 for a consultant to help develop a Recreation Program Plan
$359,500 for Police rifle suppressors, radio replacements, handgun
flashlights/holsters, firing range baffle supports, and evidence equipment.
$184,500 for a litter crew vehicle, WRR Recycle Grant, and LHWMP Recycle Grant
$1,052,840 for Fleet vehicle replacements
$507,590 in other items previously approved by Council as follows:
• $453,590 for two limited-term Plans Examiner positions
MOTION: Recommend Council approve the consolidating budget adjustment
ordinance for adjustments made between January 1, 2018 and June 30, 2018,
reflecting an overall budget increase of $11,145,837.
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• $54,000 increase in the Lodging Tax budget for the JayRay marketing contract
($17,800), the Chamber of Commerce contract ($6,500) and the T-Bird Marketing
contract ($29,700)
The remaining adjustments totaling $6,080,440 have not been previously approved by
Council. Highlights include:
• $4,118,880 for the use of previously collected Transportation Impact Fee (TIF)
monies to help fund the 224th-228th Corridor (EVH-88th) project. The first
$2,059,440 budgets the transfer to move the monies out of the TIF fund to the
project. The remaining $2,059,440 budgets the expense in the project.
• $2,000,000 transfer of General Fund reserves in excess of 18% to the Health
Care/Benefits Fund ($750,000) and Capital Resources Fund ($1,250,000).
• $35,000 budget for temporary staff in Facilities
• $21,820 use of ECD downtown strategic action plan monies to fund downtown
place making projects and art
• Housekeeping items include net reductions of $(8,150) for liability insurance and
$(87,110) for adjustments related to the non-rep salary survey.
EXHIBITS: Ordinance
BUDGET IMPACT: These expenditures are funded by grants, existing fund balance, or
other new revenues.
STRATEGIC PLAN GOAL(S):
☐ Innovative Government - Empowering responsible citizen engagement, providing outstanding customer service, leveraging
technologies, and fostering new opportunities and industries that benefit our community.
☐ Authentic Connectivity and Communication - Uniting people to people, to places, and to their government through superior
infrastructure, enriched community interactions, and responsive, trusting relationships.
☐ Thriving Neighborhoods and Urban Centers - Creating vibrant urban centers, welcoming neighborhoods, and green spaces for
healthy growth and cultural celebration.
☒ Sustainable Funding - Maximizing long-term financial success through responsible fiscal oversight, economic growth, and
community partnerships.
☐ Inclusive Community - Embracing the power of our diversity by encouraging community participation and creating a strong
sense of belonging.
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1 2017-2018 Budget Adjustment
First and Second Quarters 2018
ORDINANCE NO.
AN ORDINANCE of the City Council of the
City of Kent, Washington, approving the
consolidating budget adjustments made between
January 1, 2018 and June 30, 2018, reflecting an
overall budget increase of $11,145,837.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT,
WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS:
ORDINANCE
SECTION 1. – Budget Adjustments. The 2017-2018 biennial
budget is amended to include budget fund adjustments for the first and
second quarters of 2018 from January 1 to June 30, 2018, as summarized
and set forth in Exhibit “A,” which is attached and incorporated into this
ordinance. Except as amended by this ordinance, all terms and provisions
of the 2017-2018 biennial budget Ordinance No. 4230, as amended by
Ordinance Nos. 4245, 4251, 4258, 4266, and 4270 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.
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2 2017-2018 Budget Adjustment
First and Second Quarters 2018
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 749,137 1,898,170 2,647,307
Street Fund 812,740 1,549,900 2,362,640
Lodging Tax Fund 54,000 - 54,000
Public Arts Program Fund - 5,000 5,000
Criminal Justice Fund 414,050 470 414,520
Street Capital Projects 640,640 2,525,290 3,165,930
Parks Capital Projects - 16,820 16,820
Water Operating Fund - 9,160 9,160
Sewerage Operating Fund 1,157,490 60,660 1,218,150
Solid Waste Operating Fund 184,500 (360) 184,140
Golf Operating Fund - 990 990
Fleet Services Fund 1,052,840 2,950 1,055,790
Central Services Fund - (22,210) (22,210)
Facilities Management Fund - 32,380 32,380
Insurance Funds - 1,220 1,220
Total 5,065,397 6,080,440 11,145,837
Exhibit A
City of Kent
Budget Adjustment Ordinance
Adjustments January 1, 2018 to June 30, 2018
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Approval
Date or
Other Fund
Previously
Approved by
Council
Not
Previously
Approved by
Council
Total
Adjustment
Ordinance
General Fund
Two Limited -term Plans Examiner Positions 2/6/2018 453,590 453,590
Reallocate Liability Insurance Budget (106,840) (106,840)
Transfer out to Health Care/Benefits Fund 750,000 750,000
Transfer out to Capital Resources Fund 1,250,000 1,250,000
Non-Rep Salary Survey Adjustment 5,010 5,010
Carryover Budget - ECD 2017 82,360 82,360
Carryover Budget -Parks 2017 213,187 213,187
Total General Fund 749,137 1,898,170 2,647,307
Street Fund
Reallocate Liability Insurance Budget 20,400 20,400
Non-Rep Salary Survey Adjustment (64,090) (64,090)
Transfer TIF monies to LID 363-224th-228th (EVH-88th)2,059,440 2,059,440
Reallocate funds to close 1st Ave North Improvement Project 101,720 101,720
Reallocate funds from B&O Street Maintenance to B&O ADA (450,000) (450,000)
Reallocate funds to close S 212th St & 72nd Ave Concrete Project (67,570) (67,570)
Reallocate funds from Unallocated B&O to B&O In-house Overlays Project (50,000) (50,000)
Transportation Master Plan 2017 780,000 780,000
Carryover Budget - Transportation equipment & software 2017 32,740 32,740
Total Street Fund 812,740 1,549,900 2,362,640
Lodging Tax Fund
JayRay Marketing Contract 2/20/18 17,800 17,800
Chamber of Commerce Contract Increase 1/22/18 6,500 6,500
T-Bird Marketing - City Logo 1/22/18 29,700 29,700
Total Lodging Tax Fund 54,000 - 54,000
Public Arts Program Fund
ECD DSAP Funding Arts Program 5,000 5,000
Total Public Arts Program Fund - 5,000 5,000
Criminal Justice Fund
Establish JAG Grant KCC 3.70 42,060 42,060
Establish WASPC Grant KCC 3.70 12,490 12,490
Reallocate Liability Insurance Budget 470 470
Carryover Budget - Police equipment 2017 359,500 359,500
Total Criminal Justice Fund 414,050 470 414,520
Street Capital Projects
Establish TIB Grant for 132nd Ave Pedestrian Improvements 1/16/18 640,640 640,640
Establish budget for LID 363-224th-228th (EVH-88th)2,059,440 2,059,440
Reallocate funds to close 1st Ave North Improvement Project (101,720) (101,720)
Reallocate funds from B&O Street Maintenance to B&O ADA 450,000 450,000
Reallocate funds to close S 212th St & 72nd Ave Concrete Project 67,570 67,570
Reallocate funds from Unallocated B&O to B&O In-house Overlays Project 50,000 50,000
Total Street Capital Projects Fund 640,640 2,525,290 3,165,930
Parks Capital Projects
ECD DSAP Funding Downtown Place Making Projects (Willis St. & Lunar Rover) 16,820 16,820
Total Parks Capital Projects Fund - 16,820 16,820
Water Operating Fund
Reallocate Liability Insurance Budget 30,250 30,250
Non-Rep Salary Survey Adjustment (21,090)(21,090)
Total Water Operating Fund - 9,160 9,160
Budget Adjustment Detail for Budget Changes
January 1, 2018 to June 30, 2018
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Not
Previously
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Council
Total
Adjustment
Ordinance
Budget Adjustment Detail for Budget Changes
January 1, 2018 to June 30, 2018
Sewerage Operating Fund
KC Grant - Lake Fenwick 1/16/18 89,000 89,000
Department of Ecology Grant for NPDES Activities 12/12/17 50,000 50,000
RCO Grant - Watershed 5/16/17 77,830 77,830
KC Grant - Watershed 1/16/18 1,002,800 1,002,800
KC Grant - Green River Watershed Design 1/16/18 50,000 50,000
Reallocate Liability Insurance Budget 43,100 43,100
Non-Rep Salary Survey Adjustment 17,560 17,560
Adjust KCD Grant for Downey Farmstead to amount received 2009 (112,140) (112,140)
Total Sewerage Operating Fund 1,157,490 60,660 1,218,150
Solid Waste Operating Fund
Non-Rep Salary Survey Adjustment (360) (360)
Carryover Budget - vehicle, recycling grants and activities 2017 184,500 184,500
Total Solid Waste Operating Fund 184,500 (360) 184,140
Golf Operating Fund
Reallocate Liability Insurance Budget (10) (10)
Non-Rep Salary Survey Adjustment 1,000 1,000
Total Golf Operating Fund - 990 990
Fleet Services Fund
Reallocate Liability Insurance Budget 2,570 2,570
Non-Rep Salary Survey Adjustment 380 380
Carryover Budget - Fleet vehicle replacements 2017 1,052,840 1,052,840
Total Fleet Service Fund 1,052,840 2,950 1,055,790
Central Services Fund
Reallocate Liability Insurance Budget 1,000 1,000
Non-Rep Salary Survey Adjustment (23,210) (23,210)
Total Central Services Fund - (22,210) (22,210)
Facilities Management Fund
Establish Budget for Temps 35,000 35,000
Reallocate Liability Insurance Budget (310) (310)
Non-Rep Salary Survey Adjustment (2,310) (2,310)
Total Facilities Management Fund - 32,380 32,380
Insurance Funds
Reallocate Liability Insurance Budget 1,220 1,220
Total Insurance Funds - 1,220 1,220
Grand Total All Funds 5,065,397 6,080,440 11,145,837
6.a
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1 2017-2018 Budget Adjustment
First and Second Quarters 2018
ORDINANCE NO.
AN ORDINANCE of the City Council of the
City of Kent, Washington, approving the
consolidating budget adjustments made between
January 1, 2018 and June 30, 2018, reflecting an
overall budget increase of $11,145,837.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT,
WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS:
ORDINANCE
SECTION 1. – Budget Adjustments. The 2017-2018 biennial
budget is amended to include budget fund adjustments for the first and
second quarters of 2018 from January 1 to June 30, 2018, as summarized
and set forth in Exhibit “A,” which is attached and incorporated into this
ordinance. Except as amended by this ordinance, all terms and provisions
of the 2017-2018 biennial budget Ordinance No. 4230, as amended by
Ordinance Nos. 4245, 4251, 4258, 4266, and 4270 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.
6.b
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2 2017-2018 Budget Adjustment
First and Second Quarters 2018
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
6.b
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Fund Title Previously
Approved
Approval
Requested
Total
Adjustment
Ordinance
General Fund 749,137 1,898,170 2,647,307
Street Fund 812,740 1,549,900 2,362,640
Lodging Tax Fund 54,000 - 54,000
Public Arts Program Fund - 5,000 5,000
Criminal Justice Fund 414,050 470 414,520
Street Capital Projects 640,640 2,525,290 3,165,930
Parks Capital Projects - 16,820 16,820
Water Operating Fund - 9,160 9,160
Sewerage Operating Fund 1,157,490 60,660 1,218,150
Solid Waste Operating Fund 184,500 (360) 184,140
Golf Operating Fund - 990 990
Fleet Services Fund 1,052,840 2,950 1,055,790
Central Services Fund - (22,210) (22,210)
Facilities Management Fund - 32,380 32,380
Insurance Funds - 1,220 1,220
Total 5,065,397 6,080,440 11,145,837
Exhibit A
City of Kent
Budget Adjustment Ordinance
Adjustments January 1, 2018 to June 30, 2018
6.b
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Approval
Date or
Other Fund
Previously
Approved by
Council
Not
Previously
Approved by
Council
Total
Adjustment
Ordinance
General Fund
Two Limited -term Plans Examiner Positions 2/6/2018 453,590 453,590
Reallocate Liability Insurance Budget (106,840) (106,840)
Transfer out to Health Care/Benefits Fund 750,000 750,000
Transfer out to Capital Resources Fund 1,250,000 1,250,000
Non-Rep Salary Survey Adjustment 5,010 5,010
Carryover Budget - ECD 2017 82,360 82,360
Carryover Budget -Parks 2017 213,187 213,187
Total General Fund 749,137 1,898,170 2,647,307
Street Fund
Reallocate Liability Insurance Budget 20,400 20,400
Non-Rep Salary Survey Adjustment (64,090) (64,090)
Transfer TIF monies to LID 363-224th-228th (EVH-88th)2,059,440 2,059,440
Reallocate funds to close 1st Ave North Improvement Project 101,720 101,720
Reallocate funds from B&O Street Maintenance to B&O ADA (450,000) (450,000)
Reallocate funds to close S 212th St & 72nd Ave Concrete Project (67,570) (67,570)
Reallocate funds from Unallocated B&O to B&O In-house Overlays Project (50,000) (50,000)
Transportation Master Plan 2017 780,000 780,000
Carryover Budget - Transportation equipment & software 2017 32,740 32,740
Total Street Fund 812,740 1,549,900 2,362,640
Lodging Tax Fund
JayRay Marketing Contract 2/20/18 17,800 17,800
Chamber of Commerce Contract Increase 1/22/18 6,500 6,500
T-Bird Marketing - City Logo 1/22/18 29,700 29,700
Total Lodging Tax Fund 54,000 - 54,000
Public Arts Program Fund
ECD DSAP Funding Arts Program 5,000 5,000
Total Public Arts Program Fund - 5,000 5,000
Criminal Justice Fund
Establish JAG Grant KCC 3.70 42,060 42,060
Establish WASPC Grant KCC 3.70 12,490 12,490
Reallocate Liability Insurance Budget 470 470
Carryover Budget - Police equipment 2017 359,500 359,500
Total Criminal Justice Fund 414,050 470 414,520
Street Capital Projects
Establish TIB Grant for 132nd Ave Pedestrian Improvements 1/16/18 640,640 640,640
Establish budget for LID 363-224th-228th (EVH-88th)2,059,440 2,059,440
Reallocate funds to close 1st Ave North Improvement Project (101,720) (101,720)
Reallocate funds from B&O Street Maintenance to B&O ADA 450,000 450,000
Reallocate funds to close S 212th St & 72nd Ave Concrete Project 67,570 67,570
Reallocate funds from Unallocated B&O to B&O In-house Overlays Project 50,000 50,000
Total Street Capital Projects Fund 640,640 2,525,290 3,165,930
Parks Capital Projects
ECD DSAP Funding Downtown Place Making Projects (Willis St. & Lunar Rover) 16,820 16,820
Total Parks Capital Projects Fund - 16,820 16,820
Water Operating Fund
Reallocate Liability Insurance Budget 30,250 30,250
Non-Rep Salary Survey Adjustment (21,090)(21,090)
Total Water Operating Fund - 9,160 9,160
Budget Adjustment Detail for Budget Changes
January 1, 2018 to June 30, 2018
6.b
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Date or
Other Fund
Previously
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Council
Not
Previously
Approved by
Council
Total
Adjustment
Ordinance
Budget Adjustment Detail for Budget Changes
January 1, 2018 to June 30, 2018
Sewerage Operating Fund
KC Grant - Lake Fenwick 1/16/18 89,000 89,000
Department of Ecology Grant for NPDES Activities 12/12/17 50,000 50,000
RCO Grant - Watershed 5/16/17 77,830 77,830
KC Grant - Watershed 1/16/18 1,002,800 1,002,800
KC Grant - Green River Watershed Design 1/16/18 50,000 50,000
Reallocate Liability Insurance Budget 43,100 43,100
Non-Rep Salary Survey Adjustment 17,560 17,560
Adjust KCD Grant for Downey Farmstead to amount received 2009 (112,140) (112,140)
Total Sewerage Operating Fund 1,157,490 60,660 1,218,150
Solid Waste Operating Fund
Non-Rep Salary Survey Adjustment (360) (360)
Carryover Budget - vehicle, recycling grants and activities 2017 184,500 184,500
Total Solid Waste Operating Fund 184,500 (360) 184,140
Golf Operating Fund
Reallocate Liability Insurance Budget (10) (10)
Non-Rep Salary Survey Adjustment 1,000 1,000
Total Golf Operating Fund - 990 990
Fleet Services Fund
Reallocate Liability Insurance Budget 2,570 2,570
Non-Rep Salary Survey Adjustment 380 380
Carryover Budget - Fleet vehicle replacements 2017 1,052,840 1,052,840
Total Fleet Service Fund 1,052,840 2,950 1,055,790
Central Services Fund
Reallocate Liability Insurance Budget 1,000 1,000
Non-Rep Salary Survey Adjustment (23,210) (23,210)
Total Central Services Fund - (22,210) (22,210)
Facilities Management Fund
Establish Budget for Temps 35,000 35,000
Reallocate Liability Insurance Budget (310) (310)
Non-Rep Salary Survey Adjustment (2,310) (2,310)
Total Facilities Management Fund - 32,380 32,380
Insurance Funds
Reallocate Liability Insurance Budget 1,220 1,220
Total Insurance Funds - 1,220 1,220
Grand Total All Funds 5,065,397 6,080,440 11,145,837
6.b
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HUMAN RESOURCES DEPARTMENT
Marty Fisher, Human Resources Director
220 Fourth Avenue South
Kent, WA 98032
253-856-5270
DATE: August 7, 2018
TO: Operations Committee
SUBJECT: 2018-2019 Property Insurance Program Review - Info Only
SUMMARY: Property Insurance renewal was July 1. The recent premium history is
as follows:
• July 2015 to July 2016 $404,800
Premium decrease of 6.5%, includes increase in Earthquake/Flood limit from
$50M to $75M. ShoWare remains at $5M.
• July 2016 to July 2017 $370,725
Premium decrease of 10.3%, despite having negotiated a “flat” renewal for
2016-17.
• July 2017 to July 2018 $346,323
Premium decrease of 7%. Decrease based on adding another layer to
EQ/Flood coverage at a lower rate than Lexington’s rate for the $10M to
$25M layer.
• July 2018 to July 2019 $362,500
Premium increase of 7%, due primarily to increased reinsurance costs
resulting from 3 hurricanes and the fires in California during 2017
BUDGET IMPACT: Property insurance premium remains within budget projected
during the 2016 Budget process.
ATTACHMENTS:
1. Property Charts 18-19 (DOCX)
7
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CITY OF KENT
$10,000,000
$25,000,000
($15M x $10M)
$10,000,000
$300M Primary
2017 / 2018 2018 / 2019
*Excludes Surplus Lines Taxes & Fees
Lexington
100.00%
All Risk
$210,000
All Risk Earthquake and Flood
Deductibles: $100,000
Earthquake: 5%/$100,000 Minimum
Flood: $250,000 except 5%/$1M at ShoWare
TIV: $302,591,943
Premium: $338,000*
Rate: .112* (-7%)
Flood -
ShoWare
Lexington
100.00%
All Risk
$217,500
$300,000,000
$75,000,000
$5,000,000
All Risk Earthquake and Flood
Deductibles: $100,000
Earthquake: 5%/$100,000 Minimum
Flood: $250,000 except 5%/$1M at ShoWare
TIV: $313,802,509
Premium: $362,500*
Rate: .116* (+3.4%)
Flood -
ShoWare
$300,000,000
$75,000,000
($50M x $25M)
$5,000,000
Empire
15%
$8,700
Lexington
$10M
General
Security
25%
$14,500
QBE
60%
$34,800
United Specialty
38.46%
$55,767
Lexington
$10M
Everest Indemnity
61.54%
$89,233
Empire
41.67%
$29,169
General
Security
25%
$29,169
Ironshore
Insurance Ltd.
16.67%
$11,669
Ironshore
Europe Ltd.
16.66%
$11,662
7.a
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FINANCE DEPARTMENT
Aaron BeMiller, Finance Director
220 Fourth Avenue South
Kent, WA 98032
253-856-5264
DATE: August 7, 2018
TO: Operations Committee
SUBJECT: June Financial Report - Info Only
SUMMARY: The Finance Director will report out the June 2018 financial report.
ATTACHMENTS:
1. June Monthly Report (PDF)
8
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2018
Adj Budget
2018
YTD
2018
Est Actual
Variance
Favorable
(Unfavorable)
%Variance
Favorable
(Unfavorable)
Revenues 103,130,990 52,707,277 106,476,270 3,345,280 3.2%
Expenditures 105,320,667 43,715,389 104,748,119 572,548 0.5%
Net Revenues Less Expenditures (2,189,677) 8,991,888 1,728,151 3,917,828
Beginning Fund Balance 21,595,175 21,595,175
Ending Fund Balance 19,405,498 23,323,326
Ending Fund Balance Detail:
General Fund Reserves 18,815,328 22,258,956
17.9%21.2%
Restricted for Annexation 590,170 1,064,370
Revenue Overview
Expenditures Overview
Required Ending Fund Balance Calculation
Estimated Expenditures for 2018 (from above)104,748,119
18.0%
18% GF Ending Fund Balance 18,854,661
June 2018 Monthly Financial Report
City of Kent, Washington
General Fund Overview
Summary
Analysis through June shows an overall positive budget variance of $3.9 million.
The budgeted use of fund balance is offset by the positive budget variance of $3.9 million, creating a net surplus of
$1.7m.
General Fund Reserves are estimated to end the year at $22.3 million, or 21.2% of estimated 2018 expenditures.
Revenues are estimated to end the year approximately $3.3 million (3.2%) higher than budgeted.
Through June, all departments are remaining fairly close to budget with an overall favorable budget variance of $573
thousand or 0.5%.
6.93
2.06 0.83 0.64
4.13
7.65
9.46 11.91
18.92
20.65 22.26
0.00
5.00
10.00
15.00
20.00
25.00
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Est. 2018
General Fund Ending Fund Balance 10-year History (excluding Annexation)$ in
millions
8.a
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Revenue Categories 2018
Adj Budget
2018
YTD
2018
Est Actual
Variance
Favorable
(Unfavorable)
%Variance
Favorable
(Unfavorable)
Taxes:
Property 29,532,710 15,697,802 29,661,200 128,490 0.4%
Sales & Use 21,100,310 11,312,838 22,088,670 988,360 4.7%
Utility 19,150,880 10,135,978 19,114,660 (36,220) -0.2%
Business & Occupation 8,890,480 1,934,400 8,936,300 45,820 0.5%
Other 879,260 335,365 947,670 68,410 7.8%
Licenses and Permits 5,695,870 3,882,775 6,960,970 1,265,100 22.2%
Intergovernmental Revenue 7,946,370 4,068,988 7,898,510 (47,860) -0.6%
Charges for Services 5,844,610 3,663,777 6,686,680 842,070 14.4%
Fines and Forfeitures 1,565,970 598,380 1,295,360 (270,610) -17.3%
Miscellaneous Revenue 1,574,530 1,076,976 1,936,250 361,720 23.0%
Transfers In 950,000 - 950,000 -
Total Revenues 103,130,990 52,707,277 106,476,270 3,345,280 3.2%
Fines & Forfeitures: $301k decrease due primarily to lower than anticipated civil penalties to date ($297k).
Miscellaneous Revenue: $361k increase due to interest income ($140k), rents & royaties ($74k), miscellaneous
revenue ($126k).
June 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
Charges & Services: $842k increase over budget due to higher planning development service charges of $1m than
budgeted, offset by decreases in public safety charges of (114k).
Licenses and Permits: $1.3m increase due to $907k of bldg/struc permits, $231k in higher street/curb permits, &
$128k in business licenses & franchise fees.
Sales & Use Tax: $988k increase due to higher than anticpated sales tax revenues in May & June.
Property Taxes
28%
Sales Taxes
21%
Utility Taxes
18%
B&O Taxes
8%Other Taxes
1%
Licenses and Permits
7%
Intergovernmental
7%
Charges for Services
6%
Fines & Forfeits 2%
Misc & Transfers In
3%
Other
24%
2018 Estimated
General Fund
Revenues
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Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 5,578 6,021 5,721
February 5,024 5,516 5,542
March 7,586 8,148 7,432
April 17,008 16,729 18,343
May 6,492 7,431 8,891
June 6,175 6,633 6,778
July 7,351 6,916 0
August 5,581 5,633 0
September 6,738 7,301 0
October 15,494 16,964 0
November 6,875 6,659 0
December 11,017 9,180 0
Total 100,919 103,131 52,707
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 0 11 0
February 197 224 213
March 711 966 736
April 9,768 11,775 12,768
May 1,324 2,345 1,860
June 109 160 121
July 26 56 0
August 85 107 0
September 561 665 0
October 8,610 11,300 0
November 1,361 1,668 0
December 249 256 0
Total 23,000 29,533 15,698
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 1,686 1,610 1,761
February 1,986 2,056 2,045
March 1,550 1,560 1,810
April 1,547 1,553 1,604
May 1,836 1,781 2,074
June 1,587 1,456 2,019
July 1,739 1,724 0
August 1,964 1,918 0
September 1,693 1,771 0
October 1,783 1,765 0
November 1,841 1,916 0
December 1,898 1,992 0
Total 21,109 21,100 11,313
June 2018 Monthly Financial Report
City of Kent, Washington
General Fund Revenues ($ 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
$25,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
18 Bud 17 Act 18 Act
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June 2018 Monthly Financial Report
City of Kent, Washington
General Fund Revenues ($ 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 0
August 1,479 1,434 0
September 1,574 1,674 0
October 1,536 1,498 0
November 1,535 1,443 0
December 1,540 1,396 0
Total 19,648 19,151 10,136
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 0
August 185 364 0
September 8 92 0
October 1,950 1,965 0
November 578 358 0
December 2,509 2,595 0
Total 10,042 9,770 2,270
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 2,049 1,697 2,099
February 1,008 948 1,510
March 3,092 2,765 3,135
April 1,876 1,597 1,912
May 1,534 1,519 1,667
June 2,820 2,980 2,968
July 1,969 1,610 0
August 1,868 1,467 0
September 2,902 2,758 0
October 1,615 1,931 0
November 1,561 1,195 0
December 4,821 3,110 0
Total 27,119 23,577 13,291
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
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov
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
YTD
2018
Est Actual
Variance
Favorable
(Unfavorable)
%Variance
Favorable
(Unfavorable)
City Council 409,150 180,277 382,800 26,350 6.4%
Mayor's Office/City Clerk 3,063,990 1,161,917 2,725,800 338,190 11.0%
Economic & Community Dev 7,305,340 3,370,795 7,142,800 162,540 2.2%
Finance 3,007,710 1,532,044 3,118,900 (111,190) -3.7%
Fire Contracted Services 3,657,530 1,645,682 3,437,265 220,265 6.0%
Human Resources 2,213,030 1,045,097 2,183,100 29,930 1.4%
Information Technology 519,450 253,349 511,974 7,476 1.4%
Law 1,777,920 857,871 1,781,100 (3,180) -0.2%
Municipal Court 3,405,030 1,641,308 3,383,800 21,230 0.6%
Parks, Recreation & Comm Svcs 18,488,507 8,353,493 18,222,100 266,407 1.4%
Police 38,863,160 19,344,304 39,346,100 (482,940) -1.2%
Public Works 1,318,470 573,529 1,221,000 97,470 7.4%
Non-Departmental 21,291,380 3,755,724 21,291,380
Total Expenditures 105,320,667 43,715,389 104,748,119 572,548 0.5%
June 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
Mayor's Office/City Clerk: $338k favorable variance from Salary & Benefit savings of $186k due primarily to
vacant positions and a reversal/correction of a prior year accrual for Mayor Cooke's pension (prior year was
overstated) and Services savings of $138k.
City Council
Mayor's Office/City
Clerk
3%
ECD
7%
Finance
3%
Fire Contracted
Services
3%
Human Resources
2%
Information
Technology
Law
2%
Municipal Court
3%
Parks, Recreation &
Comm Svcs
17%
Police
38%
Public Works
1%
Non-Departmental
20%
Other
9%
2018 Estimated General Fund Expenditures
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2017 2018 2018 2018
Actuals Adj Budget YTD Est Actual
Beginning Fund Balance 19,987,828 21,595,175 21,595,175 21,595,175
Revenues
Taxes:
Property 22,999,864 29,532,710 15,697,802 29,661,200
Sales & Use 21,109,277 21,100,310 11,312,838 22,088,670
Utility 19,648,349 19,150,880 10,135,978 19,114,660
Business & Occupation 9,141,800 8,890,480 1,934,400 8,936,300
Other 900,663 879,260 335,365 947,670
Licenses and Permits 6,962,130 5,695,870 3,882,775 6,960,970
Intergovernmental Revenue 8,102,414 7,946,370 4,068,988 7,898,510
Charges for Services 7,328,567 5,844,610 3,663,777 6,686,680
Fines and Forfeitures 1,549,964 1,565,970 598,380 1,295,360
Miscellaneous Revenue 2,241,585 1,574,530 1,076,976 1,936,250
Transfers In 934,128 950,000 - 950,000
Total Revenues 100,918,740 103,130,990 52,707,277 106,476,270
Expenditures
City Council 349,577 409,150 180,277 382,800
Mayor's Office/City Clerk 2,745,792 3,063,990 1,161,917 2,725,800
Economic & Community Dev 5,841,098 7,305,340 3,370,795 7,142,800
Finance 2,522,554 3,007,710 1,532,044 3,118,900
Fire Contracted Services 3,668,180 3,657,530 1,645,682 3,437,265
Human Resources 1,835,276 2,213,030 1,045,097 2,183,100
Information Technology 521,151 519,450 253,349 511,974
Law 1,600,451 1,777,920 857,871 1,781,100
Municipal Court 3,128,652 3,405,030 1,641,308 3,383,800
Parks, Recreation & Comm Svcs 16,655,356 18,488,507 8,353,493 18,222,100
Police 37,167,622 38,863,160 19,344,304 39,346,100
Public Works 1,111,563 1,318,470 573,529 1,221,000
Non-Departmental 22,164,122 21,291,380 3,755,724 21,291,380
Total Expenditures 99,311,394 105,320,667 43,715,389 104,748,119
Net Revenues less Expenditures 1,607,347 (2,189,677) 8,991,888 1,728,151
Ending Fund Balance 21,595,175 19,405,498 30,587,063 23,323,326
Ending Fund Balance Detail:
General Fund Reserves 20,654,417 18,815,328 22,258,956
based on same year actuals/budget 20.8% 17.9% 21.2%
Restricted for Annexation 940,759 590,170 1,064,370
June 2018 Monthly Financial Report
City of Kent, Washington
General Fund
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2016 2017 2018 % of
thru June thru June thru June Budget
Revenues
Taxes:
Property 11,855,794 12,108,519 15,697,802 3,589,283 29.6%53.1%
Sales & Use 9,555,397 10,191,237 11,312,838 1,121,601 11.0%51.6%
Utility 9,863,385 10,353,641 10,135,978 (217,663) -2.1%54.6%
Business & Occupation 2,115,947 2,559,012 1,934,400 (624,612) -24.4%28.8%
Other 287,000 269,831 335,365 65,534 24.3%30.6%
Licenses and Permits 2,668,097 2,911,948 3,882,775 970,827 33.3%51.9%
Intergovernmental Revenue 4,076,772 4,055,689 4,068,988 13,298 0.3%52.7%
Charges for Services 2,757,619 3,470,919 3,663,777 192,858 5.6%67.8%
Fines and Forfeitures 774,273 903,723 598,380 (305,343) -33.8%57.7%
Miscellaneous Revenue 827,660 1,039,098 1,076,976 37,877 3.6%65.7%
Transfers In - - - -
Total Revenues 44,781,944 47,863,617 52,707,277 4,843,661 10.1%51.1%
Expenditures
City Council 155,104 178,151 180,277 2,126 1.2%44.1%
Mayor's Office/City Clerk 1,160,733 1,139,336 1,161,917 22,581 2.0%37.9%
Economic & Community Dev 2,680,962 2,775,093 3,370,795 595,702 21.5%46.1%
Finance 1,341,712 1,196,469 1,532,044 335,575 28.0%50.9%
Fire Contracted Services 1,761,326 1,890,372 1,645,682 (244,690) -12.9%45.0%
Human Resources 758,659 893,390 1,045,097 151,707 17.0%47.2%
Information Technology 257,195 281,141 253,349 (27,792) -9.9%48.8%
Law 721,562 774,087 857,871 83,784 10.8%48.3%
Municipal Court 1,525,021 1,555,907 1,641,308 85,400 5.5%48.2%
Parks, Recreation & Comm Svcs 7,590,429 7,840,936 8,353,493 512,557 6.5%45.2%
Police 16,975,698 18,060,373 19,344,304 1,283,931 7.1%49.8%
Public Works 792,433 603,155 573,529 (29,626) -4.9%43.5%
Non-Departmental 1,602,271 2,410,597 3,755,724 1,345,127 55.8%17.6%
Total Expenditures 37,323,106 39,599,008 43,715,389 4,116,382 10.4%41.5%
*General Govt. includes City Council, Mayor/Clerk, HR, IT, & Finance
Variance
June 2018 Monthly Financial Report
City of Kent, Washington
General Fund
Year-to-Year Month Comparison
2018-17
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 June
2016
2017
2018
0
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
Police Parks *General
Govt.
ECD Non-Dept
& Other
GF Expenditures thru June
2016
2017
2018
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2018 2018 2018 2018
Beginning Fund
Balance
Estimated
Revenues
Estimated
Expenditures
Ending Fund
Balance
Operating revenues and expenditures only; capital and non-capital projects are excluded.
General Fund 21,595,174 106,476,270 104,748,119 23,323,325
Street Fund 5,873,486 13,148,190 15,198,840 3,822,836
LEOFF 1 Retiree Benefits 1,296,372 1,083,600 1,350,000 1,029,972
Lodging Tax 457,557 290,110 392,750 354,917
Youth/Teen Programs 104,887 936,220 942,000 99,107
Capital Resources 15,646,334 22,914,930 23,130,430 15,430,834
Criminal Justice 7,197,004 4,560,000 4,250,000 7,507,004
ShoWare Operating 2,518,894 1,236,430 1,102,020 2,653,304
Other Operating 526,158 120,650 80,000 566,808
Councilmanic Debt Service 986,220 11,031,820 10,066,990 1,951,050
Special Assessments Debt Service 582,661 1,504,460 1,563,470 523,651
Water Utility 20,803,436 26,500,000 27,300,000 20,003,436
Sewer/Drainage Utility 24,390,396 55,536,850 55,490,000 24,437,246
Solid Waste Utility 479,431 753,500 707,330 525,601
Golf Complex (3,816,932) 8,672,010 5,980,000 (1,124,922)
Fleet Services 5,869,149 4,761,160 7,500,000 3,130,309
Central Services (3,113) 449,310 421,150 25,047
Information Technology 3,593,294 8,172,640 8,706,380 3,059,554
Facilities 2,316,961 4,912,660 4,800,000 2,429,621
Unemployment 1,424,508 123,900 171,990 1,376,418
Workers Compensation 2,374,326 1,074,800 1,442,430 2,006,696
Employee Health & Wellness 2,960,567 13,745,990 14,000,000 2,706,557
Liability Insurance 1,661,132 1,610,000 1,800,000 1,471,132
Property Insurance 652,035 575,600 472,700 754,935
Enterprise Funds
Internal Service Funds
June 2018 Monthly Financial Report
City of Kent, Washington
Fund Balances
General Fund
Special Revenue Funds
Debt Service Funds
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2016 2017 2018 2018 2018
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 14,254,751 14,407,771 11,921,560 5,668,922 13,148,190
Expenditures 14,369,693 12,511,397 15,198,840 6,661,636 15,198,840
Net Revenues Less Expenditures (114,942)1,896,373 (3,277,280)(992,715)(2,050,650)
LEOFF 1 Retiree Benefits
Revenues 1,035,289 1,285,285 1,193,480 381,608 1,083,600
Expenditures 954,561 1,163,174 1,196,550 746,764 1,350,000
Net Revenues Less Expenditures 80,728 122,111 (3,070)(365,156)(266,400)
Lodging Tax
Revenues 294,859 316,975 286,610 118,910 290,110
Expenditures 219,989 328,804 392,750 184,775 392,750
Net Revenues Less Expenditures 74,870 (11,830)(106,140)(65,864)(102,640)
Youth/Teen Programs
Revenues 911,855 955,757 936,220 500,188 936,220
Expenditures 942,000 942,000 942,000 942,000
Net Revenues Less Expenditures (30,145)13,757 (5,780)500,188 (5,780)
Capital Resources
Revenues 20,751,646 19,948,247 18,606,830 9,430,999 22,914,930
Expenditures 15,248,984 15,579,639 23,130,430 2,709,213 23,130,430
Net Revenues Less Expenditures 5,502,662 4,368,607 (4,523,600)6,721,786 (215,500)
Criminal Justice
Revenues 4,873,770 6,032,589 4,200,900 2,366,315 4,560,000
Expenditures 3,157,680 4,533,302 4,306,560 2,120,557 4,250,000
Net Revenues Less Expenditures 1,716,090 1,499,287 (105,660)245,758 310,000
ShoWare Operating
Revenues 1,647,988 1,355,226 1,234,430 245,714 1,236,430
Expenditures 1,097,457 1,067,836 1,102,020 403,928 1,102,020
Net Revenues Less Expenditures 550,531 287,390 132,410 (158,214)134,410
Other Operating
Revenues 135,731 129,338 120,650 5,000 120,650
Expenditures 63,059 40,094 120,650 27,047 80,000
Net Revenues Less Expenditures 72,672 89,244 (22,047)40,650
Councilmanic Debt Service
Revenues 86,581,322 10,781,229 10,531,820 2,620,517 11,031,820
Expenditures 85,720,181 10,316,403 10,066,990 2,620,517 10,066,990
Net Revenues Less Expenditures 861,141 464,826 464,830 964,830
Special Assessment Debt Service
Revenues 2,151,133 1,979,573 1,504,460 536,531 1,504,460
Expenditures 3,032,661 2,585,818 1,563,470 188,577 1,563,470
Net Revenues Less Expenditures (881,528)(606,245)(59,010)347,954 (59,010)
Debt Service Funds
June 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 - a budget adjustment will be required
before year end.
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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.
June 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 13,113,205 26,500,000
Expenditures 21,654,832 26,577,932 28,943,430 10,612,829 27,300,000
Net Revenues Less Expenditures 2,871,168 1,631,303 (3,225,110)2,500,376 (800,000)
Sewer/Drainage Utility
Revenues 53,289,642 54,240,288 53,455,350 27,846,325 55,536,850
Expenditures 50,599,649 49,060,469 57,617,920 21,388,358 55,490,000
Net Revenues Less Expenditures 2,689,993 5,179,819 (4,162,570)6,457,967 46,850
Solid Waste Utility
Revenues 774,072 754,868 749,500 321,873 753,500
Expenditures 471,180 577,964 707,330 412,653 707,330
Net Revenues Less Expenditures 302,892 176,904 42,170 (90,780)46,170
Golf Complex
Revenues 2,475,682 3,027,079 2,871,410 7,173,950 8,672,010
Expenditures 3,188,762 3,081,308 2,932,980 1,181,338 5,980,000
Net Revenues Less Expenditures (713,080)(54,229)(61,570)5,992,612 2,692,010
Fleet Services
Revenues 4,769,001 5,480,210 4,761,160 2,440,542 4,761,160
Expenditures 3,974,431 4,164,630 9,119,000 2,479,456 7,500,000
Net Revenues Less Expenditures 794,570 1,315,580 (4,357,840)(38,914)(2,738,840)
Central Services
Revenues 382,444 350,602 449,310 214,324 449,310
Expenditures 399,786 290,147 421,150 205,348 421,150
Net Revenues Less Expenditures (17,342)60,455 28,160 8,976 28,160
Information Technology
Revenues 7,717,834 8,173,478 8,129,885 4,147,658 8,172,640
Expenditures 6,905,076 8,175,302 8,706,380 4,041,675 8,706,380
Net Revenues Less Expenditures 812,757 (1,824)(576,495)105,983 (533,740)
Facilities
Revenues 5,556,854 4,737,520 4,904,580 2,435,915 4,912,660
Expenditures 4,881,741 4,761,950 5,142,110 1,985,735 4,800,000
Net Revenues Less Expenditures 675,113 (24,429)(237,530)450,179 112,660
Unemployment
Revenues 420,226 167,215 121,700 71,481 123,900
Expenditures 126,718 75,154 171,990 97,825 171,990
Net Revenues Less Expenditures 293,508 92,061 (50,290)(26,344)(48,090)
Workers Compensation
Revenues 1,200,476 1,082,091 1,074,800 520,912 1,074,800
Expenditures 1,436,775 1,013,278 1,442,430 545,678 1,442,430
Net Revenues Less Expenditures (236,299)68,813 (367,630)(24,766)(367,630)
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
$3.2m 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.
June 2018 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Employee Health & Wellness
Revenues 10,688,926 11,707,967 13,745,990 6,590,968 13,745,990
Expenditures 12,130,696 13,428,552 14,629,950 6,831,995 14,000,000
Net Revenues Less Expenditures (1,441,770)(1,720,584)(883,960)(241,027)(254,010)
Liability Insurance
Revenues 1,447,027 2,087,755 1,510,060 852,219 1,610,000
Expenditures 2,145,627 2,180,680 1,925,930 1,491,174 1,800,000
Net Revenues Less Expenditures (698,600)(92,925)(415,870)(638,955)(190,000)
2018: Fund may need budget change before year end.
Property Insurance
Revenues 628,105 556,770 565,920 287,795 575,600
Expenditures 445,135 436,283 526,490 222,713 472,700
Net Revenues Less Expenditures 182,970 120,487 39,430 65,083 102,900
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 Revenues
Special
Revenue
Funds
Enterprise
Funds
Internal
Service
Funds
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
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 June thru June thru June
Operating revenues and expenditures only; capital and non-capital projects are excluded.
Street Fund
Revenues 5,758,484 5,463,195 5,668,922 205,727 3.8%
Expenditures 4,883,244 5,377,270 6,661,636 1,284,366 23.9%
Net Revenues Less Expenditures 875,240 85,924 (992,715)
LEOFF 1 Retiree Benefits
Revenues 226,851 485,753 381,608 (104,145)-21.4%
Expenditures 443,694 596,874 746,764 149,890 25.1%
Net Revenues Less Expenditures (216,844)(111,121)(365,156)
2016 revenues reflect a timing difference because of revenues that were not booked until June.
Lodging Tax
Revenues 106,149 114,812 118,910 4,098 3.6%
Expenditures 134,265 88,826 184,775 95,948 108.0%
Net Revenues Less Expenditures (28,116)25,986 (65,864)
Youth/Teen Programs
Revenues 475,267 514,018 500,188 (13,830)-2.7%
Expenditures
Net Revenues Less Expenditures 475,267 514,018 500,188
Capital Resources
Revenues 7,387,950 8,139,197 9,430,999 1,291,802 15.9%
Expenditures 2,776,556 2,188,613 2,709,213 520,599
Net Revenues Less Expenditures 4,611,394 5,950,583 6,721,786
Criminal Justice
Revenues 2,295,414 2,324,665 2,366,315 41,649 1.8%
Expenditures 1,459,639 2,084,152 2,120,557 36,405 1.7%
Net Revenues Less Expenditures 835,775 240,513 245,758
ShoWare Operating
Revenues 350,158 108,389 245,714 137,325 126.7%
Expenditures 139,560 195,064 403,928 208,864 107.1%
Net Revenues Less Expenditures 210,598 (86,675)(158,214)
Admissions Tax revenues received quarterly (April, July, September, January)
Other Operating
Revenues 5,000 5,000
Expenditures 37,266 3,142 27,047 23,906 760.9%
Net Revenues Less Expenditures (37,266)(3,142)(22,047)
Combines several small programs, including City Art Program and Neighborhood Matching Grants
June 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 June thru June thru June
Operating revenues and expenditures only; capital and non-capital projects are excluded.
June 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 78,680,509 2,721,443 2,620,517 (100,926)-3.7%
Expenditures 78,679,169 2,721,443 2,620,517 (100,926)-3.7%
Net Revenues Less Expenditures 1,341
Debt service payments are generally due in June and December.
Special Assessments Debt Service
Revenues 1,138,139 770,706 536,531 (234,176)-30.4%
Expenditures 425,267 196,552 188,577 (7,976)-4.1%
Net Revenues Less Expenditures 712,872 574,154 347,954
Water Utility
Revenues 11,305,275 12,621,056 13,113,205 492,150 3.9%
Expenditures 9,304,143 9,721,751 10,612,829 891,079 9.2%
Net Revenues Less Expenditures 2,001,132 2,899,305 2,500,376
Sewer/Drainage Utility
Revenues 24,198,458 25,876,647 27,846,325 1,969,678 7.6%
Expenditures 21,735,377 22,791,783 21,388,358 (1,403,425)-6.2%
Net Revenues Less Expenditures 2,463,081 3,084,864 6,457,967
Solid Waste Utility
Revenues 308,379 300,638 321,873 21,235 7.1%
Expenditures 213,467 239,901 412,653 172,752 72.0%
Net Revenues Less Expenditures 94,912 60,737 (90,780)
Golf Complex
Revenues 1,219,326 1,129,585 7,173,950 6,044,365 535.1%
Expenditures 1,474,393 1,316,564 1,181,338 (135,226)-10.3%
Net Revenues Less Expenditures (255,067)(186,979)5,992,612
2017 revenues down due to inclement weather conditions in Q1. 2018 includes $6m sale of land.
Fleet Services
Revenues 2,397,727 2,460,633 2,440,542 (20,091)-0.8%
Expenditures 1,854,007 1,740,170 2,479,456 739,286 42.5%
Net Revenues Less Expenditures 543,720 720,463 (38,914)
Central Services
Revenues 203,387 175,462 214,324 38,862 22.1%
Expenditures 212,288 137,682 205,348 67,667 49.1%
Net Revenues Less Expenditures (8,901)37,781 8,976
Debt Service Funds
Enterprise Funds
Internal Service Funds
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2016 2017 2018
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Operating revenues and expenditures only; capital and non-capital projects are excluded.
June 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 3,783,282 3,965,252 4,147,658 182,406 4.6%
Expenditures 3,001,886 2,649,806 4,041,675 1,391,870 52.5%
Net Revenues Less Expenditures 781,395 1,315,446 105,983
Facilities
Revenues 2,674,870 2,327,116 2,435,915 108,799 4.7%
Expenditures 2,088,111 1,978,506 1,985,735 7,230 0.4%
Net Revenues Less Expenditures 586,758 348,611 450,179
Unemployment
Revenues 207,460 93,054 71,481 (21,573)-23.2%
Expenditures 97,401 34,777 97,825 63,048 181.3%
Net Revenues Less Expenditures 110,059 58,277 (26,344)
Workers Compensation
Revenues 585,655 523,049 520,912 (2,137)-0.4%
Expenditures 560,841 545,162 545,678 516 0.1%
Net Revenues Less Expenditures 24,814 (22,113)(24,766)
Employee Health & Wellness
Revenues 5,287,069 5,422,709 6,590,968 1,168,259 21.5%
Expenditures 5,856,055 6,988,225 6,831,995 (156,231)-2.2%
Net Revenues Less Expenditures (568,985)(1,565,517)(241,027)
Liability Insurance
Revenues 570,850 1,451,197 852,219 (598,977)-41.3%
Expenditures 1,485,978 2,221,565 1,491,174 (730,391)-32.9%
Net Revenues Less Expenditures (915,128)(770,369)(638,955)
Property Insurance
Revenues 306,431 279,967 287,795 7,828 2.8%
Expenditures 247,803 221,600 222,713 1,112 0.5%
Net Revenues Less Expenditures 58,628 58,367 65,083
0
10,000,000
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50,000,000
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Special
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Enterprise
Funds
Internal
Service Funds
Other Fund Revenues thru June
2016
2017
2018
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5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
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Enterprise
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Internal
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2016
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Budgets Actuals YTD to Date Remaining
Street Fund
Resources 11,967,895 7,192,854 (56,893) 7,135,961 4,831,934
Expenditures 11,967,895 4,384,175 322,004 4,706,179 7,261,716
Net Resources Less Expenditures 2,808,679 (378,897)2,429,782 (2,429,782)
Capital Resources
Resources 1,540,800 1,491,470 1,491,470 49,330
Expenditures 1,540,800 1,433,565 69,240 1,502,806 37,994
Net Resources Less Expenditures 57,905 (69,240)(11,336)11,336
Criminal Justice
Resources 1,573,604 1,457,867 133,344 1,591,211 (17,607)
Expenditures 1,573,604 1,395,875 149,448 1,545,322 28,282
Net Resources Less Expenditures 61,992 (16,104)45,889 (45,889)
Housing & Community Development
Resources 3,010,536 1,345,765 1,345,765 1,664,771
Expenditures 3,010,536 1,345,765 396,993 1,742,759 1,267,777
Net Resources Less Expenditures (396,993)(396,993)396,993
ShoWare Operating
Resources 310,000 310,000 310,000
Expenditures 310,000 225,570 84,430 310,000
Net Resources Less Expenditures 84,430 (84,430)
Other Operating
Resources 713,213 1,018,022 12,750 1,030,772 (317,559)
Expenditures 713,213 868,258 13,020 881,278 (168,065)
Net Resources Less Expenditures 149,763 (270)149,494 (149,494)
Street Capital Projects
Resources 174,812,985 134,562,754 6,550,212 141,112,966 33,700,019
Expenditures 174,812,985 123,474,413 9,424,548 132,898,962 41,914,023
Net Resources Less Expenditures 11,088,341 (2,874,336)8,214,004 (8,214,004)
Parks Capital Projects
Resources 33,964,839 22,052,841 860,414 22,913,255 11,051,584
Expenditures 33,964,839 14,883,925 3,076,901 17,960,826 16,004,013
Net Resources Less Expenditures 7,168,916 (2,216,488)4,952,429 (4,952,429)
Technology Capital Projects
Resources 9,275,429 7,077,619 1,103,606 8,181,225 1,094,204
Expenditures 9,275,379 838,159 632,061 1,470,219 7,805,160
Net Resources Less Expenditures 50 6,239,461 471,545 6,711,006 (6,710,956)
Facilities Capital Projects
Resources 9,102,238 9,102,239 9,102,239 (1)
Expenditures 9,102,238 9,082,605 1,153 9,083,758 18,480
Net Resources Less Expenditures 19,634 (1,153) 18,481 (18,481)
June 2018 Monthly Financial Report
City of Kent, Washington
Capital and Non-Capital Projects
Special Revenue Funds
Capital Project Funds
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Budgets Actuals YTD to Date Remaining
June 2018 Monthly Financial Report
City of Kent, Washington
Capital and Non-Capital Projects
Other Capital Projects
Resources 1,790,820 1,428,779 51,188 1,479,968 310,852
Expenditures 1,790,820 399,034 55,750 454,785 1,336,035
Net Resources Less Expenditures 1,029,745 (4,562)1,025,183 (1,025,183)
Water Utility
Resources 39,943,201 33,158,669 994,373 34,153,042 5,790,159
Expenditures 39,943,201 12,157,318 2,259,610 14,416,928 25,526,273
Net Resources Less Expenditures 21,001,350 (1,265,237)19,736,114 (19,736,114)
Sewer/Drainage Utility
Resources 116,583,059 97,343,152 3,242,311 100,585,462 15,997,597
Expenditures 116,583,059 73,607,412 1,589,972 75,197,384 41,385,675
Net Resources Less Expenditures 23,735,740 1,652,339 25,388,078 (25,388,078)
Golf Complex
Resources 650,000 550,000 550,000 100,000
Expenditures 650,000 300,000 300,000 350,000
Net Resources Less Expenditures 250,000 250,000 (250,000)
Fleet Services
Resources 1,750,000 2,750 2,750 1,747,250
Expenditures 1,750,000 162 3,660 3,822 1,746,178
Net Resources Less Expenditures (162)(910)(1,072)1,072
Facilities
Resources 6,151,007 5,460,007 7,499 5,467,506 683,501
Expenditures 6,151,007 3,956,750 50,422 4,007,173 2,143,834
Net Resources Less Expenditures 1,503,257 (42,923)1,460,334 (1,460,334)
Enterprise Funds
Internal Service Funds
1,035,135
6%
9,424,548
52%
3,076,901
17%
3,849,582
21%
632,061
3%
110,986
1%
2018 YTD Capital & Non-Capital
Project Spending
Special Revenue
Fund Projects
Street Capital
Projects
Parks Capital
Projects
Utility Capital
Projects
Technology Capital
Projects
Other Capital &
Non-Capital
Projects
10,688,344
4%
132,898,962
50%17,960,826
7%
1,470,219
0%
89,914,312
34%
13,549,537
5%
Total Spend to Date on Open Projects
Special Revenue Fund
Projects
Street Capital Projects
Parks Capital Projects
Technology Capital
Projects
Utility Capital Projects
Other Capital & Non-
Capital Projects
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FINANCE DEPARTMENT
Aaron BeMiller, Finance Director
220 Fourth Avenue South
Kent, WA 98032
253-856-5264
DATE: August 7, 2018
TO: Operations Committee
SUBJECT: Director's Report - Info Only
SUMMARY: The Finance Director will report out financial or operating items.
SUPPORTS STRATEGIC PLAN GOAL:
Sustainable Services
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