HomeMy WebLinkAboutCity Council Committees - Operations Committee - 01/17/2017 (2)
Unless otherwise noted, the Operations Committee meets at 4 p.m. on the first and third
Tuesday of each month in Kent City Hall, Council Chambers East, 220 4th Ave S, Kent, 98032.
For additional information please contact Jennifer Hays at 253-856-5700.
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 1-800-833-6388.
Operations Committee Agenda
Councilmembers: Bill Boyce – Les Thomas – Dana Ralph, Chair
January 17, 2017
4 p.m.
Item Description Action Speaker Time Page
1. Call to order Chair Ralph 1
2. Roll Call Chair Ralph 1
3. Changes to the Agenda Chair Ralph 1
4. Approval of Check Summary Report
dated 11/16/2016 thru 11/30/2016
YES Chair Ralph 2
5. Approval of Meeting Minutes Dated
December 6, 2016
YES Chair Ralph 2 1
6. 2017 Insurance Program Review –
Information Only
NO Chris Hills 5 7
7. 4th Quarter Procurement Report NO Derek Matheson 5 15
8. Emergency Management Performance
Grant MOU – Information Only
NO Robert Goehring 5 19
9. November Report – Information Only NO Aaron BeMiller 5 85
10. Director’s Report – Information Only NO Aaron BeMiller 5 101
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OPERATIONS COMMITTEE MINUTES
December 6, 2016
Committee Members Present: Bill Boyce, Les Thomas, and Dana Ralph, Chair.
1. The meeting was called to order by Dana Ralph at 4:03 p.m.
2. ROLL CALL.
3. CHANGES TO THE AGENDA.
Chief Administrative Officer Derek Matheson requested Item 12 be removed from
the agenda.
4. APPROVAL OF THE CHECK SUMMARY REPORT DATED 11/01/2016 THRU
11/15/2016.
L. Thomas moved to approve the check summary report dated 11/01/2016 thru
11/15/2016. B. Boyce seconded the motion, which passed 3-0.
5. APPROVAL OF MINUTES DATED NOVEMBER 15, 2016.
B. Boyce moved to approve the Operations Committee minutes dated November 15,
2016. L. Thomas seconded the motion, which passed 2-0.
6. GROUP HEALTH COOPERATIVE 2017 CONTRACT – RECOMMEND.
Human Resources Benefits Manager Becky Fowler discussed the annual renewal of the
Group Health Cooperative of Puget Sound contract for the City’s insured health
maintenance organization (HMO). The 2017 contract reflects a 4.45 percent increase in
health care premiums charged by Group Health Cooperative and is budgeted in the health
and wellness fund.
L. Thomas moved to recommend Council authorize the Mayor to approve the 2017 Group
Health Cooperative contract for the City’s insured HMO plan subject to approval of final
terms and conditions by the City Attorney. B. Boyce seconded the motion, which passed
3-0.
7. LIFEWISE ASSURANCE COMPANY STOP LOSS AMENDMENT – RECOMMEND.
Ms. Fowler noted that the City’s third party administrator for the City’s individual and
aggregate stop loss coverage is LifeWise Assurance Company. In October, LifeWise
provided a preliminary renewal increase of 30 percent for 2017, so the City went out for a
competitive bid. Following the bid process and the City’s appeal of LifeWise’s preliminary
decision, LifeWise reduced their preliminary renewal amount to 19 percent for 2017 with a
50 percent rate-cap.
B. Boyce moved to recommend Council authorize the Mayor to approve the 2017 LifeWise
Assurance Company amendment for stop loss coverage for the City’s self -insured plans
subject to approval of final terms and conditions by the City Attorney. L. Thomas
seconded the motion, which passed 3-0.
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Operations Committee Minutes
December 6, 2016
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8. CONTRACT WITH CANON FOR MULTI-FUNCTIONING DEVICES –RECOMMEND.
Information Technology Technical Services Manager James Endicott advised that the City
has 58 multi-function devices (copiers & MFDs) that are at end-of-life and are on a
month-to-month maintenance and support contract. IT issued a request for proposal and
received seven vendor submissions. Upon review of the RFP’s, IT staff recommend Canon
Solutions America, Inc., as the preferred vendor, a 36 month lease in the amount of
$378,298.
L. Thomas moved to recommend Council authorize the Mayor to sign the Multi- Function
Device (Copier) purchase order contract addendum, subject to final terms and conditions
acceptable to the IT Director and City Attorney. B. Boyce seconded the motion, which
passed 3-0.
9. RECREATION AND CONSERVATION OFFICE GRANT AGREEMENT FOR THE LAKE
MERIDIAN FLOATING DOCK REPLACEMENT PROJECT - RECOMMEND.
Park Planning and Development Manager Hope Gibson explained that in May 2014,
Council adopted Resolutions 1887 and 1888 authorizing staff to submit two grant
applications to the Recreation and Conservation Office (RCO) through the Washington
Wildlife and Recreation Program (WWRP) and the Land and Water Conservation Fund
(LWCF). The grants are for assistance to help finance costs of the fishing and swimming
dock replacement at Lake Meridian. In January of this year, the City was awarded a
$500,000 grant from WWRP and since that time, RCO has awarded an additional
$500,000 LWCF grant and asked that the original contract be terminated and both grants
be placed under one contract in the amount of $1,000.000.
L. Thomas moved to recommend Council authorize the Mayor to sign the grant
agreement with the Recreation and Conservation Office for $1,000,000.00 to fund the
replacement of the Lake Meridian Floating dock, subject to final terms and conditions
acceptable to the Parks Director and the City Attorney. B. Boyce seconded the motion,
which passed 3-0.
10. EMERGENCY MANAGEMENT PERFORMANCE GRANT – RECOMMEND.
John Madson, Division Chief of the Kent Office of Emergency Management, was pleased to
notify Council that the Kent OEM applied for and received a grant in the amount of
$70,466 from the Washington Military Department/Emergency Management Division and
the U.S. Department of Homeland Security. This grant will be used to assist with
enhancement, sustainment and improvement of state, local and tribal emergency
management programs.
B. Boyce moved to recommend council authorize the Mayor to accept the Emergency
Management Performance Grant from the Washington Military Department/Emergency
Management Division and the U.S. Department of Homeland Security, in the amount of
$70,466, subject to final terms and conditions acceptable to the Chief Administrative
Officer and City Attorney. L. Thomas seconded the motion, which passed 3-0.
11. INTERAGENCY AGREEMENT FOR FUNDING OF DUI COURT – RECOMMEND.
Chief Prosecuting Attorney Tamie Perdue made a request for the City to enter into an
interagency agreement with the Washington Traffic Safety Commission for grant funding
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Operations Committee Minutes
December 6, 2016
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of the DUI court at the Kent Municipal Court. Grant funds will be used to cover startup
costs of the DUI court and will reimburse Kent Municipal Court, city prosecutors, public
defenders and probation officers’ expenses. The grant is not to exceed $58,989.
L. Thomas moved to recommend Council authorize the Mayor to sign an interagency
agreement, also to be signed by the presiding Judge, between the Washington Traffic
Safety Commission and Kent Municipal Court, subject to final contract terms and
conditions acceptable to the City Attorney and Kent Municipal Court. B. Boyce seconded
the motion, which passed 3-0.
12. RECOMMEND THE CITY COUNCIL AUTHORIZE THE MAYOR TO SIGN THE 2017
CONSULTANT SERVICES AGREEMENT WITH KENT DOWNTOWN PARTNERSHIP
FOR 2017, NOT TO EXCEED $33,600.
13. FOURTH QUARTER SUPPLEMENTAL BUDGET ADJUSTMENT ORDINANCE –
RECOMMEND.
Finance Deputy Director Barbara Lopez reviewed adjustments totaling $1,263,400 that
represent the following grant awards that have been approved by Council:
$689,080 DOT grant to support the Regional Trail Connector project,
$573,000 highway safety improvement grant for improvements at the 108th
Avenue and 208th Street intersection,
$1,320 WAPTA grant in support of police activities.
The remaining amount of $4,826,129 is not yet approved by Council. Highlights
include:
$1,700,000 for additional B&O revenues in excess of the adopted budget,
$2,175,000 to cover expected costs in the Sewerage Fund ($1.8m), Golf Fund
($75k), and Health and Wellness Fund ($300k),
$773,896 to budget various grants and contributions received during the course
of the year for Parks and Facilities capital projects. Taken individually, each is
under the threshold established in KCC 3.70 – Public Contracting and
Procurement,
$142,032 to reflect the actual amount of CDBG funding awarded.
B. Boyce moved to recommend Council adopt the consolidating budget adjustment
ordinance for adjustments made between October 1, 2016 and November 30, 2016,
reflecting an overall budget increase of $6,089,529. L. Thomas seconded the motion,
which passed 3-0.
14. PERMIT FEE RESOLUTION – RECOMMEND.
Economic and Community Development (ECD) Planning Manager Matt Gilbert requested
approval to adjust permitting fees to compensate the city for cost recovery (100 percent)
of permit applications, management of the permit and issuance process.
Mr. Boyce inquired as to what, if any, communication/outreach has been made with
builders in the area. If communications have not been made, Mr. Boyce requested that
outreach be made to this community with the changes in the fee schedule.
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Operations Committee Minutes
December 6, 2016
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Chair Ralph asked what the plan is for increased services for those filing permits once the
fees are increased. Mr. Gilbert responded that one new position is proposed and that more
filings can be completed online that will expedite the process.
Mr. Matheson noted that Kent taxpayers have been subsidizing the permit fee process and
that this increase more fairly places costs on the filer.
Chair Ralph asked that staff track improvements in the process after the increase in fees
takes affect and Mr. Thomas felt it important to check in with the Master Builders
Association as to how the city is doing related to permits.
L. Thomas moved to recommend Council adopt a resolution to repeal Resolution No.
1902 and replace with a revised fee structure to provide for one hundred percent cost
reimbursement for city costs to administer permits and other applications. B. Boyce
seconded the motion, which passed 3-0.
15. COMPREHENSIVE PLAN AMENDMENT 2017 – 2022 SCHOOL DISTRICT CAPITAL
FACILITIES PLANS ORDINANCE – RECOMMEND.
ECD Long Range Planning Manager Charlene Anderson explained that City Code
authorizes school impact fees on behalf of any school district that provides to the city a
capital facilities plan; the plan is adopted by reference as part of the Capital Facilities
Element of the Kent Comprehensive Plan. Kent, Federal Way, Auburn and Highline School
Districts submitted the annual update to their capital facilities plans and on October 18,
2016, the city council held a public hearing on the plans and updated school impact fees.
Any council action on the comprehensive plan amendment pertaining to the school district
capital facilities plans and associated impact fees is taken concurrently with adoption of
the budget.
B. Boyce moved to recommend to the city council adoption of two ordinances updating
the Capital Facilities Element of the Kent Comprehensive Plan and Chapter 12.13 Kent
City Code to incorporate the 2016/17 - 2021/22 Capital Facilities Plans of the Kent,
Federal Way, Auburn and Highline School Districts with updated School Impact Fees.
Passage of these ordinances should only occur once the city council passes a budget. L.
Thomas seconded the motion, which passed 3-0.
16. COMPREHENSIVE PLAN AMENDMENT 2017 – 2022 CAPITAL IMPROVEMENT
PLAN ORDINANCE – RECOMMEND.
Finance Director Aaron BeMiller noted that the 2017-2022 Capital Improvement Plan
identifies a six-year plan for capital improvement projects, including costs and revenue
sources. Per procedures established in KCC 12.02, the Capital Facilities Element of the
Comprehensive Plan is amended concurrently with the adoption or amendment of the
City’s budget to reflect the updated 2017-2022 Capital Improvement Plan. This process
assures that the comprehensive plan remains relevant and up-to-date.
L. Thomas moved to recommend Council adopt the ordinance amending the Capital
Facilities Element of the Kent Comprehensive Plan to reflect the 2017-2022 Capital
Improvement Plan. B. Boyce seconded the motion, which passed 3-0.
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December 6, 2016
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17. BUDGET 2017-2018 ORDINANCE – RECOMMEND.
Finance Director Aaron BeMiller brings forward the 2017-2018 Budget Adoption Ordinance
– total gross expenditure budget for 2017 is $291,264,730 and 2018 is $290,089,110.
Mr. BeMiller requests that this ordinance be moved on to the full city council for adoption.
Chair Ralph noted that some questions still remain related to the budget, but will vote this
ordinance out of committee on to full City Council for discussion.
Mr. Thomas noted that he will vote “no” as there are areas of concern in the budget, but
will welcome discussion at the full city council meeting.
B. Boyce moved to recommend council adopt the 2017-2018 Budget Ordinance. D. Ralph
seconded the motion, which passed 2-1.
18. PROPERTY TAX SUBSTANTIAL NEED ORDINANCE – RECOMMEND.
Mr. BeMiller explained that per RCW, the City can levy a one percent increase over the
previous years’ levy as long as the implicit price deflator is more than one percent. For the
2017 tax roll, the implicit price deflator is less than one percent requiring a substantial
needs ordinance for the City to levy a 1 percent increase.
L. Thomas moved to recommend Council adopt the property tax substantial need
ordinance for the 2017 Budget. B. Boyce seconded the motion, which passed 3-0.
19. PROPERTY TAX LEVY ORDINANCE – RECOMMEND
Mr. BeMiller noted that this ordinance levies a property tax increase of 9.8 percent, which
includes an increase of 1 percent on property, new construction, adjustments over the
prior year, and use of $2 million of banked capacity. The tax is for the City’s 2017 budget,
to be applied to the general fund for the purpose of paying the general expenses of
municipal government, with the $2 million of banked capacity to be used for Parks capital
and major maintenance.
Mr. Boyce noted that he will vote to move this on to the full City Council for discussion,
but that he is not a fan of a property tax increase.
B. Boyce moved to recommend Council adopt the property tax levy ordinance for the
2017 budget. L. Thomas seconded the motion, which passed 3-0.
20. OCTOBER FINANCIAL REPORT – INFORMATION ONLY
Mr. BeMiller reported on the October financials showing estimated actual revenue was $93
million and estimated actual expenditures were $90.2 million.
The Fund balance is 16.9 percent of expenses and the increase in fund balance went from
10 percent to 16 percent.
Mr. Thomas prefers going from 10 percent to 12 percent, but felt 16 percent is high.
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Operations Committee Minutes
December 6, 2016
Page: 6
Chair Ralph felt a discussion needs to occur among the City Council on what percentage
should be settled on for fund balance.
Mr. BeMiller then distributed a comparison of a 5-year Fund Balance history of the General
Fund:
2011 2012 2013 2014 2015 2016 (Est.)
$1.3M $3.6M $6.1M $7.7M $11.7M $14.5M
1.9% 5.2% 8.0% 8.9% 13.1% 16.1%
Chair Ralph did note that the percentage increase in the General Fund is due to hard work
and diligence on the City Council’s part in following their rules financially to increase this
fund percentage over time. She also thanked Finance staff for clear reporting documents
and thanked Derek Matheson, CAO, and Mayor Cooke for an improved financial outlook –
revenue is up and expenditures are down.
The meeting was adjourned at 5:10 p.m. by D. Ralph.
P. Briggs
Patrick Briggs
Executive Assistant
6
City of Kent Human Resources Department
Marty Fisher, Director
HUMAN RESOURCES DEPARTMENT
Marty Fisher, Director
Fax: 253 856-6270
OFFICE: 253 856-5285
400 West Gowe Street
Kent, WA 98032
DATE: January 6, 2017
TO: Operations Committee
FROM: Chris Hills, ARM-P, CRM, Risk Manager
SUBJECT: 2017 Insurance Program Review – Information Only
Motion: Information Only
SUMMARY: Briefing on the City’s 2017 Insurance Programs.
BUDGET IMPACT: All programs (Liability, Worker Compensation and Property) remain
within budgets projected during the 2017-2018 Budget process.
BACKGROUND:
Liability – For 2017 the City’s Self-Insured Retention (SIR) remains at $250,000
per loss. The Liability insurance market has flattened in slight contrast to the softer
market we enjoyed a year ago. Premium for 2017 has increased due to negative loss
development during 2016. Additional information is provided in the accompanying packet
for discussion at the briefing.
Worker Compensation – Our current Excess Worker Compensation insurer,
Safety National Casualty, has increased the minimum premium to $65,000. We were
able to convince them that an interim approach would be preferable for budget softening
reasons. The 2015 premium is $60,876 (10.5% increase). The 2016 premium will be
&65,000. Premium cost is still below the 2003 rate. Additional information is provided in
the accompanying packet for discussion at briefing.
Property – Renewal is 7/1/2017. The 2016/2017 premiums were _% lower than
2015/2016. Barring severe losses in 1st and early 2nd quarters of 2017, rates should
remain flat.
7
2017 Insurance Program
Review and Update
8
Liability
•Market continues a bit soft
•Adverse loss development in 2016
•Reported 19 claims over $50,000 for 2017
underwriting. 10 last year.
2
9
Historical Liability Premiums
Year Premium % Change
2007 $803,000 12.5%
2008 $910,000 13.3%
2009 $1,057,000 16.2%
2010 $1,164,000 10.1%
2011 $812,375
(changed from WCIA to Alliant)
-30.2%
2012 $648,500* -20.2%
2013 $671,981 3.6%
2014 $699,240 4.0%
2015 $663,768 -5.3%
2016 $664,278 0.07%
2017 $703,898 6.0%
3 *SIR raised from $100,000 to $250,000
10
Liability Claims History
Year Number of Claims Incurred Loss Cost
2016 114 $521,620
2015 102 $1,693,290
2014 108 $639,480
2013 76 $796,588
2012 111 $828,486
2011 102 $590,105
2010 84 $358,786
2009 100 $342,597
Cost as of 1/1/2017
4
11
Excess Worker Comp
•Continue with Safety National
•Rate did not increase
–Premium increase is 6%
–Due to worker hour increase only
5
12
Excess Worker Comp
YEAR RATE WORKER
HOURS PREMIUM SIR
2009 .045 1,788,922 $81,812 $500K Police/Fire $400K All Other
2010 .045 1,820,500 $73,730 $500K Police/Fire $400K All Other
2011 .045 1,529,500 $68,828 $500K Police/Fire $400K All Other
2012 .0298 1,454,000 $43,329 $500K Police $400K All Other
2013 .0341 1,467,000 $50,025 $500K All
2014 .0375 1,468,000 $55,050 $500K All
2015 .04275 1,424,000 $60,876 $500K All
2016 .0456 1,424,000 $64,934 $500K All
2017 .0456 1,506,000 $68,674 $500K All
Rate is still below the 2003 rate
6
13
Excess Worker Comp
Claims History
Year Number of Claims Cost
2016 64 $329,713
2015 80 $684,759
2014 61 $748,395
2013 65 $740,396
2012 66 $288,609
2011 76 $502,539
2010 95 $895,313
2009 85 $446,802
2008 111 $947,918
As of 12/31/2016
7
14
MAYOR’S OFFICE
Derek Matheson, Chief Administrative Officer
Phone: 253-856-5700
Fax: 253-856-6050
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
DATE: January 17, 2017
TO: Operations Committee
FROM: Derek Matheson, CAO
SUBJECT: 4th Quarter Procurement Report – Information Only
MOTION: Informational only.
SUMMARY: The city council adopted a new procurement policy in 2015 that
requires staff to provide a quarterly report to council on new procurements over
specified dollar amounts and not previously approved by the city council,
specifically all contracts/agreements over $25,000 and all leases/agreements that
convey an interest in real property. The attached report is for the fourth quarter of
2016.
EXHIBITS: Report is attached
BUDGET IMPACT: N/A
15
CONTRACTS GREATER THAN $25,000 NOT APPROVED BY COUNCIL
QTR CONTRACT NO.CONTRACTOR'S NAME PROJECT NAME TERM CONTRACT
AMOUNT
APPROVAL
AUTHORITY DEPARTMENT
Q4 PW16-362 G C Systems Inc 2017 Valve Maintenance 10/10/2016-12/31/2017 $25,340.00 Mayor Public Works
Q4 PD16-397 Goetz Communications LLC Branding and Marketing Strategy
for PD 11/17/2016-4/24/2017 $26,500.00 Mayor Police Department
Q4 PK16-419 Golf Pumping Services Riverbend Well Connection 11/8/2016-3/21/2017 $45,223.50 Mayor Parks
Q4 PK16-421 Mackenzie Russell Road Shops Conceptual
Design 11/21/2016-1/18/2017 $38,074.00 Mayor Parks
Q4 EC15-387 Raedeke Associates Inc Amendment 3
Environmental Consulting 12/31/2016-10/31/2017 $40,000.00 Mayor
Economic &
Community
Development
Q3 PW16-290 HD Fowler Company 125 Tank Vault Replacement 7/25/2016-9/30/2016 $25,344.13 Mayor Public Works
Q3 PD16-298 King County Sheriff's Office Registered Sex Offender Checks 7/1/2016-6/30/2017 $38,064.85 Mayor Police Department
Q3 PW16-012 GeoEngineers Inc Amendment No 1
S 228th St UPRR Grade Separation 8/2/2016-12/31/2017 $34,910.00 Mayor Public Works
Q3 IT16-303 Sum Total Systems Inc 2016 Pathlore Renewal 1/19/2016-1/18/2017 $27,790.07 Mayor IT
Q3 HR16-313 Karras Consulting Executive Recruitment - Parks &
Community Services Director 8/8/2016-12/31/2016 $29,500.00 Mayor Human Resources
Q3 PW16-318 R2 Resource Consultants Inc Rock Creek Spawning Surveys 8/10/2016-12/31/2017 $29,342.00 Mayor Public Works
Q3 PW16-319 JECB
2016 Paint Line Striping, RPM
Replacement & S 208th St
Permanent Signing
8/10/2016-12/31/2017 $35,100.00 Mayor Public Works
Q3 PW16-321 Washington Patrol Division Green River Natural Resources
Area Pump station 8/10/2016-5/31/2017 $30,300.00 Mayor Public Works
Q3 PW16-325 Tetra Tech Inc 2016 Lakes Monitoring 8/18/2016-6/30/2017 $37,310.99 Mayor Public Works
Q3 PW16-330 Puget Sound Energy
Power for James St Pump Station
Project - Commercial Line
Extension Agreement
8/17/2016-TBD $32,580.25 Mayor Public Works
Q3 PK16-331 Statewide Parking Lot Service Sealcoating & Striping of Parking
Lot at KMP 9/1/2016-10/31/2016 $33,026.93 Mayor Parks
Q3 PW16-334 ICF Jones & Stokes Inc
S 228th St UPRR Grade Separation
- Stormwater engineering services
for the project
8/31/2016-12/31/2016 $61,164.00 Mayor Public Works
Q3 PW16-140 Tierra Right of Way Services,
Ltd.
Supplement No 1
S 228th St UPRR Grade Separation 4/8/2016-7/31/2017 $39,799.00 Mayor Public Works
16
CONTRACTS GREATER THAN $25,000 NOT APPROVED BY COUNCIL
QTR CONTRACT NO.CONTRACTOR'S NAME PROJECT NAME TERM CONTRACT
AMOUNT
APPROVAL
AUTHORITY DEPARTMENT
Q3 PK16-348 Rock Solid Trucking Inc DBA
Bark Time Blower Truck Service
Playground Surfacing Install -
Various Parks 9/9/2016-12/8/2016 $28,912.09 Mayor Parks
Q3 PD16-356 Gifford Industries Personnel Lockers 9/30/2016-12/31/2016 $25,515.69 Mayor Police Department
Q2 PW16-129 GeoEngineers Inc James Street Pump Station 4/1/2016-1/31/2017 $34,489.00 Mayor Public Works
Q2 PK16-144 Washington State Slo-pitch
Umpires Association
2016 Softball Umpires Goods &
Services Agreement 4/14/2016-9/30/2016 $55,000.00 Mayor Parks
Q2 PW16-178 Shearer Design LLC S 224th St Project 5/3/2016-12/31/2016 $60,070.80 Mayor Public Works
Q2 EC16-183 Seattle Thunderbirds
Marketing Package that
includesncludes VisitKent.com
Logo and Website
5/5/2016-5/5/2017 $49,400.00 Mayor
Economic and
Community
Development
Q2 PW16-202 Graybar Electric Company Inc Street Light Poles 5/16/2016-7/1/2016 $52,527.15 Mayor Public Works
Q2 IT16-220 Solarwinds Inc 2016-2017 Solarwinds Annual
Maintenance Renewal 5/28/2016-5/27/2017 $26,529.68 Mayor IT
Q2 PD16-236 Seattle, City of 2015 Justice Assistance Grant
(JAG)$45,796.00 Mayor Police Department
Q2 AD16-239 Northwest Research Group, LLC City of Kent Resident Survey 6/10/2016-8/31/2016 $45,087.00 Mayor Administration
Q2 PW16-242 Duke's Root Control Inc.Sanitary Sewer Root Removal 6/16/2016-8/31/2016 $40,000.00 Mayor Public Works
Q2 PW16-251 Integra Realty Resources S. 224th/228th St. Project Phase
II 6/14/2016-5/15/2017 $30,500.00 Mayor Public Works
Q2 EC16-250 Perma Cold Re-pipe suction lines Brine Chiller 6/10/2016-8/31/2016 $28,310.00 Mayor ECD
Q2 PD16-256 North Star Construction and
Environmental LLC
Firing Range Floor Grinding and
Sealing 6/20/2016-7/8/2016 $33,873.82 Mayor Police Department
Q2 PW16-263 JECB 2016 Asphalt Overlays 6/24/2016-12/31/2017 $29,780.00 Mayor Public Works
Q2 PK16-265 Maxon Furniture / Smart Office
Environments LLC
Furniture Purchase and Installation
- New Detective Office 6/28/2016-7/31/2016 $31,064.48 Mayor Parks
Q2 PK16-266 Cook Security Group
Security Camera Replacement
Project: Commons, PWO, SC,
Riverbend
6/27/2016-8/31/2016 $32,095.35 Mayor Parks
Q2 SHO16-001 CED LED Lighting Project 5/1/2016-6/30/2016 $148,219.20 CAO ShoWare
Q1 PW16-010 Otak Inc James St Sidewalk Improvements 1/4/2016-3/30/2016 $26,500.00 Mayor Public Works
Q1 PK16-013 Northwest Playground
Equipment
Linda Heights Playground
Renovation 1/11/2016-3/11/2016 $26,645.76 Mayor Parks
17
CONTRACTS GREATER THAN $25,000 NOT APPROVED BY COUNCIL
QTR CONTRACT NO.CONTRACTOR'S NAME PROJECT NAME TERM CONTRACT
AMOUNT
APPROVAL
AUTHORITY DEPARTMENT
Q1 PW16-022 Department of Ecology
WQSWCAP-1517-KENTPW-00060
NPDES Grant - Permit Compliance
Activities - No match grant
7/1/2015-3/31/2017 (signed
by Mayor 1/15/2016)$50,000.00 Mayor Public Works
Q1 HR13-088-002 Aduro (formerly Worksite
Wellness LLC)
Amendment 1
Master Services Agreement
Workshite Wellness - citywide
wellness program
1/1/2016-12/31/2017
(renewing automatically)$36,000 Mayor Human Resources
Q1 PW16-029 Holaday-Parks Inc Guiberson Reservoir 2/1/20216-12/31/2016 $57,319.57 Mayor Public Works
Q1 EC16-032 VanNess Feldman Federal Lobbyist 2/2/2016-12/31/2016 $56,000.00 Mayor
Economic and
Community
Development
Q1 PK16-040 Northwest Playground
Equipment
Service Club Playground
Equipment 2/1/2016-5/9/2016 $26,198.64 Mayor Parks
Q1 PW16-048 72nd Ave S Extension Engineering Construction Support 2/10/2016-3/31/2017 $33,820.80 Mayor Public Works
Q1 PK16-049 Highline School District No 401 Camp Waskowitz 8/1/2016-8/5/2016 (signed
by Mayor 2/16/2016)$40,280.00 Mayor Parks
Q1 PK16-050 Eastside LLC dba Eastside
Electric
Hogan Park Light Pole Conduit
Repair 1/27/2016-4/1/2016 $32,061.60 Mayor Parks
Q1 IT16-056 ePlus Technology Inc 2016-2017 ePlus Storage Annual
Support & Maintenance 2/5/2016-2/5/2017 $28,853.25 Mayor IT
Q1 PW16-063 GeoEngineers Inc S 212th St Erosion Repair 2/23/2016-12/31/2016 $27,283.00 Mayor Public Works
Q1 PW16-065 AmTest Inc Routine Bacteriological Testing 2/28/2016-3/1/2018 $47,731.00 Mayor Public Works
Q1 PK16-095 Site Workshop LLC Kent Memorial Park Playground
Renovation Project Design 3/18/2016-11/30/2016 $32,300.00 Mayor Parks
Q1 PW16-098 A Plus Demolition & Excavation Recycling Events 3/18/2016-12/31/2016 $30,000.00 Mayor Public Works
Q1 PW16-103 GeoEngineers Inc South 208th Street Road Repairs 3/22/2016-12/31/2016 $38,076.00 Mayor Public Works
Q1 SHO15-001 NCSI Concessions Menu Reader Boards 11/1/2015-2/29/2016 $37,047.24 General
Manager ShoWare
18
Kent Council Operations Committee EMPG Agreement
FINANCE DEPARTMENT
Aaron BeMiller Director
Phone: 253-856-5260
Fax: 253-856-6255
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
DATE: January 17, 2017
TO: Operations Committee
FROM: Robert Goehring, CFE, CPA, City Auditor
SUBJECT: Emergency Management Performance Grant MOU – Information
Only
MOTION: Information Only
SUMMARY: On December 13, 2016 the City Council authorized acceptance of a
federal Emergency Management Performance Grant (E17-136) from the
Washington Military Department in the amount of $70,466 for the period June 1,
2016 through August 31, 2017.
Regional fire authorities and fire protection districts are not eligible to receive these
grants directly from the Washington Military Department. Accordingly, these grants
are awarded directly to the City and are then passed-through to the Kent Fire
Department RFA, which was renamed the Puget Sound Regional Fire Authority on
January 1, 2017.
The City is required under federal grant requirements to enter into separate grant
agreements with the Puget Sound Regional Fire Authority for each award.
On March 1, 2016 the City Council authorized the Mayor to sign the MOU for the
2016 EMPG award. This MOU provided that the Mayor may sign amendments to
the MOU in recognition of subsequent EMPG grant agreements accepted by the City
Council. This action was predicated on there being no significant changes to the
terms and conditions of the MOU.
The federal grant requirements, aka OMB Circular A-133, were replaced by The
Common Rule (2 CFR Part 200). While there were no substantive changes of
significance between the former and new federal grant requirements with respect to
the EMPG award, the new requirements resulted in a significant re-write of the
terms and conditions of the MOU. These changes included increasing the dollar
threshold for requiring a Single Audit from $500,000 to $750,000.
BUDGET IMPACT: N/A
EXHIBIT: Draft Memorandum of Understanding
19
HOMELAND SECURITY AWARD
MEMORANDUM OF UNDERSTANDING
BETWEEN THE CITY OF KENT
AND
KENT FIRE DEPARTMENT REGIONAL FIRE AUTHORITY
EMERGENCY MANAGEMENT PERFORMANCE GRANT
GRANT AGREEMENT NUMBER E17-136
This Memorandum of Understanding (MOU), entered into this day of , between
the City of Kent, a Washington municipal corporation (hereinafter the "City") and the Kent
Fire Department Regional Fire Authority (to be renamed the Puget Sound Regional Fire
Authority on January 1, 2017), hereinafter the "RFA", a Washington municipal corporation
formed in accordance with Chapter 52.26 RCW.
RECITALS
WHEREAS, the City is an applicant for Emergency Management Performance Grant
(“EMPG”) funds (Catalogue of Federal Domestic Assistance-CFDA 97.042) under Public
Law 113-76, as amended by Post-Katrina Emergency Management Reforms Act of
2006 (PKEMRA), as amended, (Pub. L. No. 109-295) (Title 6 U.S.C Chapter 762,
Section 662, Public Law 109-295, Title 6 U.S.C. 762, as amended by Earthquake
Hazards Reduction Act of 1977, Public Law 95-124, Title 42 U.S.C 7701, as amended
by Robert T. Stafford Disaster Relief and Emergency Assistance Act, Public Law 93-
288, Title 42 U.S.C 5121, as amended by National Flood Insurance Act of 1968, Public
Law 90-448, Title 42 U.S.C 4001; and
WHEREAS, the City desires to contract with the RFA for the performance of certain eligible
activities described within this MOU; and
WHEREAS, it is appropriate and mutually desirable that the RFA be designated by the City
to undertake the aforementioned eligible activities, so long as the requirements of the
EMPG award, Homeland Security regulations, and state and local laws are adhered to,
as provided for herein; and
WHEREAS, the purpose of this MOU is to provide for cooperation between the City and the
RFA, as the parties to this MOU, in the provision of such eligible activities; and
WHEREAS, the parties are authorized and empowered to enter into this MOU pursuant to
the Uniform Administrative Requirements, Cost Principles, And Audit Requirements for
Federal Awards aka the Common Grant Rule (2 CFR Part 200), Chapter 39.34 RCW,
and/or by the Constitution and the enabling laws of the State of Washington; NOW
THEREFORE,
For and in consideration of the terms and conditions provided in this MOU, the parties
mutually covenant and agree as follows:
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INDEX TO MOU
SECTION I - GENERAL CONDITIONS ........................................................................................................
A. Scope Of MOU .......................................................................................................................... 1
B. Scope Of Project....................................................................................................................... 1
C. Purpose And Primary Objective .................................................................................................. 1
D. Commencement And Termination Of MOU ................................................................................... 2
E. Administration ......................................................................................................................... 2
F. Compensation And Method Of Payment ....................................................................................... 2
G. Eligible Costs ........................................................................................................................... 3
H. Operating Budget ..................................................................................................................... 3
I. Amendments ........................................................................................................................... 3
J. Assignment And Subcontracting ................................................................................................. 4
K. Hold Harmless And Indemnification............................................................................................. 4
L. Project Close-Out ..................................................................................................................... 4
M. Insurance ................................................................................................................................ 5
N. Conflict Of Interest ................................................................................................................... 5
O. Suspension And Termination Of MOU .......................................................................................... 5
SECTION II - FEDERAL, STATE, AND LOCAL PROGRAM REQUIREMENTS .......................................................
A. Subawards And Contracts By Subrecipient ................................................................................... 6
B. Reimbursement And Budget Requirements .................................................................................. 6
C. Reporting Requirements.. .......................................................................................................... 6
D. Equipment And Supply Management ........................................................................................... 7
E. Environmental and Historical Preservation ................................................................................... 7
F. Procurement ............................................................................................................................ 7
G. Subrecipient Monitoring ............................................................................................................. 7
H. Limited English Proficiency (Civil Rights Act Of 1964 Title VI) ......................................................... 7
I. NIMS Compliance .................................................................................................................... 7
J. EMPG Program Specific Requirements ......................................................................................... 7
K. DHS Terms And Conditions ........................................................................................................ 7
L. EMPG Work Plan ....................................................................................................................... 7
M. Public Information .................................................................................................................... 8
N. Other Federal And State Requirements ....................................................................................... 8
O. Local Requirements .................................................................................................................. 8
SECTION III - MONITORING AND REPORTING REQUIREMENTS ...................................................................
A. Monitoring ............................................................................................................................... 8
B. Fiscal Reporting Responsibilities ................................................................................................. 9
C. Audits ..................................................................................................................................... 9
SECTION IV – RECORDKEEPING REQUIREMENTS ......................................................................................
A. Program Records and Inspections ............................................................................................. 10
B. Financial Records ................................................................................................................... 10
C. Records Of Program Operations, Management And Evaluation ...................................................... 11
D. Procurement Records .............................................................................................................. 11
E. Nondiscrimination And Equal-Opportunity Records ..................................................................... 11
F. Conflict Of Interest ................................................................................................................. 11
G. Verification Of Subcontractor’s Eligibility .................................................................................... 12
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SECTION I - GENERAL CONDITIONS
A. SCOPE OF MOU
The agreement between the parties shall consist of this MOU and its signature
page; the recitals page; the general conditions and any special conditions; the
federal, state and local program requirements; the monitoring and reporting
requirements; the recordkeeping requirements; each and every project exhibit,
appendix, and attachment incorporated into the MOU; all matters and laws
incorporated by reference herein; and any written amendments made according to
the general conditions. This MOU supersedes any and all former agreements
applicable to projects attached as Exhibits to this MOU.
B. SCOPE OF PROJECT
The RFA shall use the funds provided herein only to perform the activities
authorized by this MOU and as set forth in the Washington State Military
Department Grant Agreement No. E17-136 (Grant Agreement), which is attached
as Exhibit A and incorporated by this reference. This MOU may be amended in
writing from time to time, in accordance with the general conditions, for the
purpose of adding new projects, amending the scope of work, or for any other
lawful purpose.
C. PURPOSE AND PRIMARY OBJECTIVE
The purpose of the Grant Agreement (Exhibit A) is to provide U.S. Department of
Homeland Security (DHS) Emergency Management Performance Grant (EMPG)
funds to local jurisdictions and tribes with emergency management programs to
support and enhance those programs as described in the 16EMPG Work Plan
(Exhibit C of the Grant Agreement).
Pursuant to Section III Purpose of the Interlocal Agreement for the Division of
Services Resulting from the Formation of the Kent Fire Department Regional Fire
Authority, the RFA performs the following services on behalf of the City: Fire
Prevention, Emergency Management, and Fire Investigation Services. Further,
Exhibit C Office of Emergency Management of the Interlocal Agreement requires the
RFA to apply for and manage all disaster recovery grants, Emergency Performance
Grants, and other public assistance grants.
Emergency Management Performance Grants (EMPG) can only be awarded to cities,
counties and tribes with emergency management programs. Therefore, the RFA is
not eligible to receive Emergency Performance Grants (EMPG) directly from the
Washington State Military Department. Because the RFA administers the City’s
emergency management program, the City is providing the EMPG funds received
pursuant to the Grant Agreement to the RFA.
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D. COMMENCEMENT AND TERMINATION OF MOU
This MOU will commence on June 1, 2016 and will terminate on August 31, 2017,
unless otherwise extended in writing through an amendment to the Grant
Agreement. No work on a project funded by this MOU shall occur prior to June 1,
2016. The RFA shall take all necessary precautions and shall be responsible for the
safety of its employees, agents, and subcontractors in the performance of the
contract work and shall utilize all protection necessary for that purpose. Costs
incurred prior to start date of this MOU will not be reimbursed.
This MOU is contingent upon the availability of funds to be allocated through federal
appropriations. Therefore, should funds to support RFA’s services not be made
available through anticipated federal appropriations, this MOU shall immediately
terminate without risk or liability to the City and without obligation to disburse
funds or to reimburse RFA any funds expended in anticipation of funding
availability. All work shall be done at RFA’s own risk, and RFA shall be responsible
for all losses associated with services provided before the City issues its written
notice to proceed. All acts consistent with the authority of the MOU and prior to the
date of the MOU’s execution are hereby ratified and affirmed, and the terms of this
MOU shall be deemed to have applied.
E. ADMINISTRATION
1. The RFA shall appoint a liaison person who shall be responsible for overall
administration of EMPG funded project(s) and coordination with the City's
Finance Department. The person appointed shall be designated in Exhibit B,
which is attached and incorporated by this reference. The RFA shall also
designate one or more representatives who shall be authorized to submit the
A-19 Invoice Form and completed Reimbursement Spreadsheet (in the format
provided by the Washington State Military Department) detailing the
expenditures for which reimbursement is sought, which are established
through the Grant Agreement.
2. The RFA shall provide ten (10) days written notice to the City of any changes
in program personnel as established through this MOU and Article I Key
Personnel of the Grant Agreement.
F. COMPENSATION AND METHOD OF PAYMENT
1. The City shall reimburse the RFA only for eligible costs allowed pursuant to,
and in an amount not to exceed the amount specified, in the Grant Agreement,
and according to the procedures developed by the City of Kent.
Reimbursement shall be based on the A-19 Invoice Form, and completed
Reimbursement Spreadsheet, which shall be submitted to the Military
Department by the RFA's authorized representative.
2. The RFA shall submit an A-19 Invoice Form and completed reimbursement no
later than the due dates listed within the Timeline (Exhibit D of the Grant
23
Agreement), but not more frequently than monthly. The City reserves the
right to demand and recover reimbursements made for ineligible costs.
G. ELIGIBLE COSTS
1. All costs incurred must be reasonable and of a nature which clearly relate to
the specific purposes and end product of the Grant Agreement under which the
services are being performed. Care must be taken by all concerned in
incurring costs to assure that expenditures conform to these general standards
and the following criteria for eligibility of costs.
2. To be eligible for reimbursement, costs must:
(a) Be necessary and reasonable for proper and efficient execution of the
contractual requirements and in accordance with an approved budget.
(b) Be no more liberal than policies, procedures, and practices applied
uniformly to other activities of the Agency.
(c) Be accorded consistent treatment through application of account policy
and procedures approved and/or prescribed herein.
(d) Not be allowable under or included as costs of any other federal, state,
local or other agency-financed programs in either prior or current
periods.
(e) Be net of all applicable credits such as purchase discounts, rebates or
allowances, sales of publication or materials, or other income or refunds.
(f) Be fully documented.
H. OPERATING BUDGET
The RFA shall apply the funds received from the City under this MOU in accordance
with Exhibit E Budget of the Grant Agreement.
I. AMENDMENTS
Either party may request modifications in the scope of permissible activities, terms,
or conditions of this MOU. Proposed modifications which are mutually agreed upon
shall be incorporated by a written amendment to this MOU.
Subsequent to the execution of this MOU, it may be amended in recognition of
EMPG grant agreements accepted by the City. These amendments, if any, will be
routed to the Mayor and Fire Chief for approval and do not require approval by
either the Kent City Council or the Kent Fire Department Regional Fire Authority
Governance Board.
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J. ASSIGNMENT AND SUBCONTRACTING
1. The RFA shall not assign any portion of this MOU without the written consent
of the City, and it is further agreed that said consent must be sought by the
RFA not less than fifteen (15) days prior to the date of any proposed
assignment.
2. Any work or services assigned or subcontracted hereunder shall be subject to
each provision of this MOU and proper bidding procedures to the extent herein.
K. HOLD HARMLESS AND INDEMNIFICATION
1. The RFA agrees that it is financially responsible and liable to the City for any
audit exception or other financial loss to the City which occurs due to the RFA's
negligence or failure to comply with the terms of this MOU unless such audit
exception or other financial loss is the result of the City’s negligence or failure
to comply with the terms of this MOU in which case the City shall be financially
responsible for such audit exception or other financial loss.
2. The RFA further agrees to defend, indemnify, and hold the City, its elected and
appointed officials, agents, and employees, while acting within the scope of
their duties as such, harmless from and against all claims, demands, and
causes of action of any kind or character, including the cost of defense thereof,
arising in favor of any person(s), including RFA's employees or third parties on
account of personal injuries, death, or damage to property arising out of
services performed or omissions of services or in any way resulting from the
acts or omissions of the RFA and/or its agents, employees, volunteers,
subcontractors, or representatives under this MOU.
3. The City further agrees to defend, indemnify, and hold the RFA, its elected and
appointed officials, agents, and employees, while acting within the scope of
their duties as such, harmless from and against all claims, demands, and
causes of action of any kind or character, including the cost of defense thereof,
arising in favor of any person(s), including City’s employees or third parties on
account of personal injuries, death, or damage to property arising out of
services performed or omissions of services or in any way resulting from the
acts or omissions of the City and/or its agents, employees, volunteers,
subcontractors, or representatives under this MOU.
L. PROJECT CLOSE-OUT
The RFA acknowledges and agrees that the amounts set forth in the Grant
Agreement shall be used only to reimburse the RFA for eligible costs incurred by the
RFA during the period set forth in said Grant Agreement and that upon expiration of
such period, or upon earlier termination pursuant to this MOU, the RFA shall have
no interest in any said amount which is not required to reimburse the Agency for
eligible costs incurred before such expiration or earlier termination.
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M. INSURANCE
The RFA shall maintain insurance in the types and amounts set forth in Exhibit C,
which is attached and incorporated by this reference.
N. CONFLICT OF INTEREST
A. Interest of Officers, Employees, or Agents - No officer, employee, or agent of
the City or the RFA who exercises any functions or responsibilities in connection
with the planning and carrying out of the City EMPG program or the RFA's
project, or any other person who exercises any functions or responsibilities in
connection with the City’s Finance Department, shall have any personal financial
interest, direct or indirect, in the MOU, and the City and RFA shall take
appropriate steps to assure compliance.
B. Interest of Subcontractor and Their Employees - The RFA agrees that it will
incorporate into every contract or subcontract, which is required to be in writing
and made pursuant to this MOU, the following provisions:
The Contractor covenants that no person who presently
exercises any functions or responsibilities in connection with the
City EMPG program has any personal financial interest, direct or
indirect, in this MOU. The Contractor further covenants that
he/she presently has no interest and shall not acquire any
interest, direct or indirect, which would conflict in any manner or
degree with the performance of his/her services hereunder. The
Contractor further covenants that in the performance of this
MOU, no person having any conflict of interest shall be
employed. Any actual or potential conflict of interest on the
part of the Contractor or his/her employees must be disclosed to
the RFA and the City.
O. SUSPENSION AND TERMINATION OF MOU
1. Suspension for Failure to Perform - In the event of a failure to comply with any
terms or conditions of this MOU or failure to provide in any manner the
activities or other performance as agreed to herein, the City reserves the right
to withhold all or any part of payment, suspend all or any part of the MOU, or
prohibit the RFA from incurring additional obligations of funds until the City is
satisfied that corrective action has been taken or completed. The option to
withhold funds is, in addition to and not in lieu of, the City's right to terminate
the MOU pursuant to Paragraph (2) of this Subsection O.
2. Termination of MOU by the City - This MOU is subject to termination upon
thirty (30) days written notice by the City to the Agency in the event that:
(a) The RFA mismanages or makes improper or unlawful use of EMPG
funds;
(b) The RFA fails to comply with any term or condition expressed herein or
any applicable federal, state, or local regulations or ordinances;
26
(c) EMPG funds no longer become available from the federal government or
through the City;
(d) The RFA fails to carry out activities required by this MOU; or
(e) The RFA fails to submit reports or submits incomplete or inaccurate
reports in any material respect.
3. Termination of MOU by the RFA - This MOU is subject to termination upon
thirty (30) days written notice by the RFA to the City in the event that:
(a) The City fails in its commitment under this MOU to provide funding for
services rendered, as herein provided; or
(b) EMPG funds no longer become available from the federal government or
through the City.
4. Unless otherwise terminated pursuant to Paragraphs (2) and (3) of this
Subsection O, this MOU shall terminate on the termination date specified in
Section I Subsection D of the MOU and shall be subject to extension only by
mutual agreement and amendment in accordance with Section I Subsection I
of this MOU.
5. Upon termination of this MOU, any unexpended balance of Grant Agreement
funds shall remain with the City.
6. In the event termination occurs under Paragraph (2) of this Subsection O, the
RFA shall return to the City all funds that were expended in violation of the
terms of this MOU, if any, including, but not limited to, any unexpended EMPG
funds distributed to the RFA under this MOU, any accounts receivable, or any
assets or interests therein of any type and in any form acquired, leased, or
rehabilitated with EMPG monies.
SECTION II - FEDERAL, STATE, AND LOCAL PROGRAM REQUIREMENTS
A. SUBAWARDS AND CONTRACTS BY SUBRECIPIENT
The RFA will comply with all requirements as reflected in Article II Section A -
Subawards And Contracts By Subrecipient of the Grant Agreement.
B. REIMBURSEMENT AND BUDGET REQUIREMENTS
The RFA will comply with all requirements as reflected in Article II Section A -
Reimbursement And Budget Requirements of the Grant Agreement and Section I
Subsection F Compensation And Method of Payment of the MOU.
C. REPORTING REQUIREMENTS
The RFA will comply with all requirements as reflected in Article II Section A -
Reporting Requirements of the Grant Agreement and Section I Subsection
F Compensation And Method of Payment of the MOU.
27
D. EQUIPMENT AND SUPPLY MANAGEMENT
The RFA will comply with all requirements as reflected in Article II Section A -
Equipment And Supply Management of the Grant Agreement.
E. ENVIRONMENTAL AND HISTORICAL PRESERVATION
The RFA will comply with all requirements as reflected in Article II Section A -
Environmental And Historical Preservation of the Grant Agreement.
F. PROCUREMENT
The RFA will comply with all requirements as reflected in Article II Section A -
Procurement of the Grant Agreement.
G. SUBRECIPIENT MONITORING
The RFA will comply with all requirements as reflected in Article II Section A –
Subrecipient Monitoring of the Grant Agreement.
H. LIMITED ENGLISH PROFICIENCY (CIVIL RIGHTS ACT OF 1964 TITLE VI)
The RFA will comply with all requirements as reflected in Article II Section A -
Limited English Proficiency (Civil Rights Act Of 1964 Title VI) of the Grant
Agreement.
I. NIMS COMPLIANCE
The RFA will comply with all requirements as reflected in Article II Section A - NIMS
Compliance of the Grant Agreement.
J. EMPG PROGRAM SPECIFIC REQUIREMENTS
The RFA will comply with all requirements as reflected in Article II Section B - EMPG
Program Specific Requirements of the Grant Agreement.
K. DHS TERMS AND CONDITIONS
The RFA will comply with all requirements as reflected in Article II Section C - DHS
Terms And Conditions of the Grant Agreement.
L. EMPG WORK PLAN
The RFA will administer the EMPG award in accordance with the Work Plan
established through Exhibit C 16EMPG Work Plan of the Grant Agreement.
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M. PUBLIC INFORMATION
1. In all news releases and other public notices related to projects funded under
this MOU, the RFA shall include information identifying the source of funds as
the City of Kent EMPG program.
2. Pursuant to Exhibit B Part A.23 of the Grant Agreement, the RFA agrees to
submit to the Washington Military Department prior to issuance all advertising
and publicity matters relating to the Grant Agreement wherein the
Department’s name is mentioned or language used from which the connection
of the Department’s name may, in the Department’s judgment, be inferred or
implied. The RFA agrees not to publish or use such advertising and publicity
matters without the prior written consent of the Department.
3. The RFA acknowledges that this MOU and any other information provided by it
to the City and/or relevant to the project(s) described in the Exhibit(s), are
subject to the Washington State Public Disclosure Act, Chapter 42.56 RCW,
except to the extent specifically exempted from disclosure therein.
N. OTHER FEDERAL AND STATE REQUIREMENTS
The absence of mention in this MOU of any other federal or state requirements,
which apply to the award and expenditure of federal funds made available by this
MOU, is not intended to indicate that those federal or state requirements are not
applicable to RFA activities. The RFA shall comply with all other federal and state
requirements relating to the expenditure of federal funds, including but not limited
to the Hatch Act (5 U.S.C. § 15) regarding political activities and the Architectural
Barrier Act of 1968 (42 U.S.C. § 4151, et seq.).
O. LOCAL REQUIREMENTS
The activities performed under this MOU are for the purposes of serving residents of
the RFA service area and the RFA shall, to the extent reasonably possible, not use
said funds to provide services outside the RFA service area, or for any other
purpose, except as specifically authorized by this MOU.
SECTION III - MONITORING AND REPORTING REQUIREMENTS
A. MONITORING
Article II Administrative And/Or Financial Requirements Section 7 Subrecipient
Monitoring of the Grant Agreement reflects that the Military Department will
monitor the activities of the Sub-grantee from award to close-out.
The RFA understands and agrees that it will be monitored by the City and the
Military Department from time to time to assure compliance with all terms and
conditions of this MOU and all applicable local, state, and federal laws, regulations,
and promulgated policies. Monitoring by the City under this MOU may include, but
29
not be limited to on-site inspections by City staff. The City reserves the right to
contract with another local government or other contracting party to perform this
service.
The RFA shall provide to the City a copy of any Military Department monitoring
report no later than thirty (30) days after the issuance of the report to the RFA.
The RFA shall provide to the City its response and corrective action plan for all
areas of concern contained in the monitoring report.
B. FISCAL REPORTING RESPONSIBILITIES
The RFA shall provide fiscal statements or reports as may be required from time to
time by the City, which statements or reports, or both, must indicate the status of all
accounts and funds being used to perform under this MOU. The RFA shall maintain
proper documentation and records of all expenditures incurred pursuant to the terms
of this MOU in a manner as will facilitate auditing by the Department of Homeland
Security, the Washington Military Department, and/or the City.
C. AUDITS
1. If the RFA expends a total of $750,000 or more in federal financial assistance
and has received federal financial assistance from the City during its fiscal
year, it shall have an independent audit conducted of its financial statement
and conditions, which shall comply with the requirements of generally accepted
auditing standards (GAAS); General Accounting Office (GAO’s) Standards for
Audits of Governmental Organizations, Programs, Activities, and Functions;
and the Uniform Administrative Requirements, Cost Principles, And Audit
Requirements for Federal Awards aka the Common Grant Rule (2 CFR Part
200), as amended, and as applicable. Such audits are to be performed by the
Washington State Auditor’s Office (SAO).
The RFA shall provide a copy of the audit report to the City no later than thirty
(30) days after the audit’s completion or (6) months subsequent to the end of
the RFA’s fiscal year, whichever date is sooner. The RFA shall provide to the
City its response and corrective action plan for all findings and reportable
conditions contained in its audit. When reference is made in its audit to a
Management Letter or other correspondence made by the auditor, the RFA
shall provide copies of those communications and the RFA’s response and
corrective actions plan.
2. The Catalog of Federal Domestic Assistance (CFDA) number for the EMPG
program is 97.042.
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SECTION IV – RECORDKEEPING REQUIREMENTS
A. PROGRAM RECORDS AND INSPECTIONS
The RFA shall make, maintain, and preserve books and records, of whatever form,
detailing all EMPG-related expenditures and costs incurred by the RFA. All such
books and records shall be made available to representatives of the City or the
Military Department, or both, for formal inspection and, where necessary, copying.
Intentional noncompliance with this provision shall constitute a material breach of
this MOU.
Throughout the term of this MOU, the RFA shall establish and maintain current the
records described in this Section. These records shall conform to the requirements
and specifications of their individual source authorities, which are cited herein. Be
advised that the listing in this Section is intended only to assist the RFA in
identifying the required records and their respective authorities, and is not all
inclusive.
1. Time for Retention of Records - Except where otherwise specifically provided,
all records as of the end of the term of this MOU shall be kept in an
accessible file for at least six (6) years following final payment and closure of
the grant under the Grant Agreement.
2. Contract and Amendments - A complete copy of this MOU and all
amendments thereto and notices there under.
3. Records of City Approvals - Copies of all requests for amendments or
revisions to this MOU and the City’s subsequent approval or denial of such
requests as are required under this MOU.
4. Subcontracts and Agreements - Complete copies of all contracts,
subcontracts, and agreements with third parties into which the RFA enters in
the performance under this MOU; and all correspondence, reports, and other
documentation pertaining to such contracts, subcontracts, and agreements.
5. Additional Contract Requirements - The RFA shall submit to the City a copy of
the most recent independent financial audit and a current list of the RFA’s
board of directors.
B. FINANCIAL RECORDS
The RFA shall maintain all accounting records that accurately record the source and
application of all funds; and recording funds received under this MOU, all other
receipts, assets, authorizations and appropriations, obligations, disbursements and
unobligated balances. The records must:
1. Permit comparison of actual outlays with budgeted amounts;
2. Permit reporting of financial data on the accrual basis;
3. Be supported by source documentation;
4. Be independently audited usually annually, but not less frequently than every
two years.
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C. RECORDS OF PROGRAM OPERATIONS, MANAGEMENT AND EVALUATION
The RFA shall maintain all records of:
1. Operating policies and procedures;
2. Employee qualifications, training, and evaluation;
3. Principal operations data: work units completed; clients served, classified by
client and service characteristics; staff hours utilized; etc.
4. Self-evaluation of services, programs, and employment practices for
compliance with 504 and ADA requirements.
D. PROCUREMENT RECORDS
The RFA shall maintain all records of:
1. RFA's adopted code of conduct governing officers' and employees' actions in
contracting and purchasing;
2. RFA's standard operating procedures for authorizing and executing purchases
and contract procurements of various sizes and types.
3. RFA’s procurement procedures utilized and the bases for supplier
selection/contract award, for individual purchases or contracts exceeding the
dollar thresholds established in 2 CFR 200.320 Methods of Procurement To
Be Followed.
E. NONDISCRIMINATION AND EQUAL-OPPORTUNITY RECORDS
The RFA shall maintain:
1. A tabulation of all RFA employees classified by race, position, and salary in
the format of the U.S. Equal Employment Opportunity Commission Form
EEO-4.
2. Data identical to that required under A. and B. above for any subcontractor
or agent employed in the performance under this MOU.
3. Documentation of all substantive actions taken to assure that no prohibited
discrimination occurs in the conduct of any of the RFA's operations.
4. Documentation of all actions taken to make minority residents aware of the
RFA's services and provide them with equal access to benefits.
5. Record of the racial classification and gender of the majority owners of each
private for-profit business with which the RFA contracts with any funds
provided under this MOU.
F. CONFLICT OF INTEREST
1. The RFA shall maintain records documenting that all RFA board members,
officers, employees and consultants have been informed of the conflict of
32
interest provisions of Exhibit B Part A.8 of the Grant Agreement and have
acknowledged understanding those provisions.
2. The RFA shall maintain a complete record of all requests for exceptions
submitted under the Grant Agreement.
G. VERIFICATION OF SUBCONTRACTOR’S ELIGIBILITY
The RFA shall maintain records documenting that the RFA, all subcontractors, and
consultants have been determined not to be currently debarred, suspended, denied
participation or declared ineligible to participate in federal government funded
programs.
IN WITNESS, the parties below execute this Memorandum of
Understanding, which shall become effective on the last date entered below. All
acts consistent with the authority of this Memorandum of Understanding and
prior to its effective date, but no earlier than June 1, 2016, are ratified and
affirmed, and the terms of this Memorandum of Understanding shall be deemed
to have applied.
KENT FIRE DEPARTMENT REGIONAL FIRE
AUTHORITY:
Sign in blue or black ink only
__________
Print Name: Jim Schneider ______
Title: Fire Chief _____________
DATE: _____
CITY OF KENT:
_____
Print Name: Suzette Cooke
Title: Mayor _____
DATE: _____
APPROVED AS TO FORM:
Kent Law Department
33
EXHIBIT A
MEMORANDUM OF UNDERSTANDING
Grant Agreement
EMPG Grant Agreement Number E17-136
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
EXHIBIT B
MEMORANDUM OF UNDERSTANDING
Appointment of Liaison
EMPG Grant Agreement Number E17-136
The Kent Fire Department Regional Fire Authority appoints the following
person as the liaison for the Memorandum of Understanding between the City
and the Kent Fire Department Regional Fire Authority; this person shall be
responsible for overall administration of the EMPG funded program:
Liaison: _Jennifer Keizer Emergency Management Specialist
80
EXHIBIT C INSURANCE REQUIREMENTS FOR EPMG SUB-AWARD AGREEMENT Insurance
The RFA shall procure and maintain for the duration of the Agreement, insurance
against claims for injuries to persons or damage to property which may arise from
or in connection with the performance of the work hereunder by the RFA, their
agents, representatives, employees or subcontractors.
A. Minimum Scope of Insurance
RFA shall obtain insurance of the types described below:
1. Commercial General Liability insurance shall be written on ISO
occurrence form CG 00 01 or its equivalent, with minimum limits of
$3,000,000 per occurrence and in the aggregate for each 1 year
policy period. This coverage may be any combination of primary,
umbrella or excess liability coverage affording total liability limits of
not less than $3,000,000 per occurrence and in the aggregate.
Products and Completed Operations coverage shall be provided for
a period of 3 years following Substantial Completion of the work.
The Commercial General Liability insurance shall be endorsed to
provide the Aggregate per Project Endorsement ISO form CG 25 03
11 85. The City shall be named as an Additional Insured under the Contactor’s Commercial General Liability insurance policy with respect to the work performed for the City. All endorsements adding Additional Insureds shall be issued on form CG 20 10 11 85 or a form deemed equivalent, providing the Additional Insureds with all policies and endorsements set forth in this section.
2. Automobile Liability insurance covering all owned, non-owned,
hired and leased vehicles. Coverage shall be written on Insurance
Services Office (ISO) form CA 00 01 or a substitute form providing
equivalent liability coverage. If necessary, the policy shall be
endorsed to provide contractual liability coverage.
3. Workers’ Compensation coverage as required by the Industrial
Insurance laws of the State of Washington.
B. Minimum Amounts of Insurance
RFA shall maintain the following insurance limits:
1. Commercial General Liability insurance shall be written with
minimum limits of $3,000,000 per occurrence and in the aggregate
for each 1 year policy period. This coverage may be any
81
EXHIBIT C (Continued)
combination of primary, umbrella or excess liability coverage
affording total liability limits of not less than $3,000,000 per
occurrence and in the aggregate. Products and Completed
Operations coverage shall be provided for a period of 3 years
following Substantial Completion of the work.
2. Automobile Liability insurance with a minimum combined single limit for bodily injury and property damage of $1,000,000 per accident.
C. Other Insurance Provisions
The insurance policies are to contain, or be endorsed to contain, the following
provisions for Automobile Liability and Commercial General Liability:
1. The RFA’s insurance coverage shall be primary insurance as respect
the City. Any insurance, self-insurance, or insurance pool coverage
maintained by the City shall be excess of the RFA’s insurance and
shall not contribute with it.
2. The RFA’s insurance shall be endorsed to state that coverage shall
not be cancelled by either party, except after thirty (30) days prior
written notice by certified mail, return receipt requested, has been
given to the City.
3. The City of Kent shall be named as an additional insured on all
policies (except Professional Liability) as respects work performed
by or on behalf of the RFA and a copy of the endorsement naming
the City as additional insured shall be attached to the Certificate of
Insurance. The City reserves the right to receive a certified copy
of all required insurance policies. The RFA’s Commercial General
Liability insurance shall also contain a clause stating that coverage
shall apply separately to each insured against whom claim is made
or suit is brought, except with respects to the limits of the insurer’s
liability.
D. RFA’s Insurance for Other Losses The RFA shall assume full responsibility for all loss or damage from any cause whatsoever to any tools, RFA’s employee owned tools, machinery, equipment, or motor vehicles owned or rented by the RFA, or the RFA’s agents, suppliers or contractors as well as to any temporary structures, scaffolding and protective fences.
82
EXHIBIT C (Continued)
E. Waiver of Subrogation
The RFA and the City waive all rights against each other any of their
Subcontractors, Sub-subcontractors, agents and employees, each of the other, for
damages caused by fire or other perils to the extend covered by Builders Risk
insurance or other property insurance obtained pursuant to the Insurance
Requirements Section of this Contract or other property insurance applicable to the
work. The policies shall provide such waivers by endorsement or otherwise.
F. Acceptability of Insurers
Insurance is to be placed with insurers with a current A.M. Best rating of not less
than A:VII.
G. Verification of Coverage
RFA shall furnish the City with original certificates and a copy of the amendatory
endorsements, including but not necessarily limited to the additional insured
endorsement, evidencing the Automobile Liability and Commercial General Liability
insurance of the RFA before commencement of the work.
H. Subcontractors
RFA shall include all subcontractors as insureds under its policies or shall furnish
separate certificates and endorsements for each subcontractor. All coverages for
subcontractors shall be subject to all of the same insurance requirements as stated
herein for the RFA.
83
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84
FINANCE DEPARTMENT
Aaron BeMiller, Director
Phone: 253-856-5260
Fax: 253-856-6255
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
DATE: January 17, 2017
TO: Operations Committee
FROM: Aaron BeMiller, Finance Director
SUBJECT: November Financial Report – Information Only
MOTION: Information Only
SUMMARY: The Finance Director will report on the November 2016 financial report.
BUDGET IMPACT:
BACKGROUND:
85
2016
Adj Budget
2016
YTD
2016
Est Actual
Variance
Favorable
(Unfavorable)
%Variance
Favorable
(Unfavorable)
Revenues 89,393,435 86,030,856 93,997,230 4,603,795 5.2%
Expenditures 90,887,130 78,092,666 89,797,730 1,089,400 1.2%
Net Revenues Less Expenditures (1,493,695) 7,938,190 4,199,500 5,693,195
Beginning Fund Balance 15,372,499 15,372,499 15,372,499
Ending Fund Balance 13,878,804 23,310,689 19,571,999
Ending Fund Balance Detail:
General Fund Reserves 11,036,194 16,672,899
12.1% 18.6%
Contingency for Unanticipated Costs 1,500,000 1,500,000
Strategic Opportunities Fund 425,000 425,000
Restricted for Annexation 917,610 974,100
Revenue Overview
Expenditures Overview
2016 Est Actual Fund Balance 16,672,900
2017 GF Use of Fund Balance (2,000,000)
2017 Adjusted Fund Balance 14,672,900
2017 GF Budgeted Expenditures 94,392,950
15.5%
November 2016 Monthly Financial Report
City of Kent, Washington
General Fund Overview
Summary
2017 Budget Impact on Reserves
Analysis through November show both revenues and expenditures ending the year favorable compared to budget,
creating an overall positive variance amount of nearly $5.7m. The current estimated ending fund balance reserves
for 2016 calculates to 18.6% of estimated 2016 expenses.
Revenues are estimated to end the year at $4.6m or 5.2% higher than budgeted. Most of the City's major revenue
sources show positive variances compared to budget, including sales tax ($910k), licenses and permits ($682k),
charges for services ($615k), intergovernmental revenue ($529k) and B&O ($617k). This is offset by unfavorable
variances compared to budget for other taxes ($165k) and fines and forfeitures ($143k).
Through November, all departments are remaining fairly close to budget. Any significant variances are discussed on
the following pages.
86
Revenue Categories 2016
Adj Budget
2016
YTD
2016
Est Actual
Variance
Favorable
(Unfavorable)
%Variance
Favorable
(Unfavorable)
Taxes:
Property 22,210,230 22,379,700 22,511,700 301,470 1.4%
Sales & Use 18,633,990 18,021,164 19,544,600 910,610 4.9%
Utility 18,140,150 17,383,807 18,716,300 576,150 3.2%
Business & Occupation 8,200,000 6,817,658 8,817,540 617,540 7.5%
Other 1,100,100 694,322 934,500 (165,600) -15.1%
Licenses and Permits 5,139,120 5,145,213 5,821,200 682,080 13.3%
Intergovernmental Revenue 7,451,345 6,383,430 7,980,700 529,355 7.1%
Charges for Services 4,627,290 4,992,752 5,242,700 615,410 13.3%
Fines and Forfeitures 1,565,970 1,460,703 1,422,900 (143,070)-9.1%
Miscellaneous Revenue 1,393,650 1,962,372 2,073,500 679,850 48.8%
Transfers In 931,590 789,735 931,590 -
Total Revenues 89,393,435 86,030,856 93,997,230 4,603,795 5.2%
Variance Notes
November 2016 Monthly Financial Report
City of Kent, Washington
General Fund Overview - Revenues
Other Taxes: Estimated reduction of $165,000 due to the closure of a casino in the first quarter of 2015.
The 2016 budget has not been updated to reflect the closure.
Fines and Forfeitures: Civil penalties currently coming in under budget by $143,000.
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.
Miscellaneous Revenue: Continues a steady positive trend again this year, largely due to interest on
investments and reimbursements. Year-end projection is expected to exceed budget by nearly $680k, which
equates to 48.8%.
B&O Taxes: Conservatively estimated to end the year at over $617k over the revised budget, due to
onboarding and collection efforts of the expanded B&O team.
Sales & Use Taxes: Continues a steady positive trend this year with year-end revenues projected to be over
$910,000 over budget, which equates to 4.9%.
Licenses and Permits: Year-end projection is expected to exceed budget by $682,000, which equates to
13.3%.
Intergovernmental Revenue: Largely due to state shared revenues, such as streamlined sales tax mitigation
($108k) and liquor excise tax ($258k), coming in higher than budgeted
Charges for Services: Plans review services are projected to end the year $615k higher than budgeted, offset
by general government and public safety services trending under budget.
87
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 5,234 4,996 4,829
February 4,537 5,362 5,138
March 6,375 7,246 6,546
April 15,434 14,283 16,091
May 6,025 6,949 6,600
June 5,793 6,259 5,578
July 6,619 5,617 6,545
August 4,702 4,776 5,395
September 6,462 6,538 6,531
October 15,775 14,624 16,476
November 5,636 5,867 6,303
December 8,678 6,875 0
Total 91,270 89,393 86,031
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 0 0 0
February 167 173 199
March 718 678 719
April 8,857 8,468 9,550
May 1,667 2,163 1,305
June 110 125 83
July 25 36 55
August 87 94 88
September 573 483 441
October 8,564 8,452 8,525
November 1,084 1,362 1,414
December 164 177 0
Total 22,016 22,210 22,380
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 1,435 1,429 1,461
February 1,817 1,867 2,026
March 1,414 1,347 1,519
April 1,408 1,335 1,575
May 1,493 1,539 1,739
June 1,333 1,363 1,236
July 1,456 1,542 1,560
August 1,681 1,674 1,798
September 1,605 1,581 1,594
October 1,478 1,553 1,691
November 1,718 1,696 1,822
December 1,745 1,708 0
Total 18,583 18,634 18,021
Sales Tax
November 2016 Monthly Financial Report
City of Kent, Washington
General Fund Revenues ($ in Thousands)
All Revenues Sources
Property Tax
$0
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
16 Bud 15 Act 16 Act
$0
$5,000
$10,000
$15,000
$20,000
$25,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
16 Bud 15 Act 16 Act
$0
$5,000
$10,000
$15,000
$20,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
16 Bud 15 Act 16 Act
88
November 2016 Monthly Financial Report
City of Kent, Washington
General Fund Revenues ($ in Thousands)
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 1,965 1,978 2,115
February 1,578 1,533 1,708
March 1,560 1,495 1,584
April 1,529 1,825 1,597
May 1,459 1,378 1,491
June 1,393 1,308 1,368
July 1,497 1,691 1,563
August 1,513 1,283 1,442
September 1,518 1,473 1,584
October 1,446 1,484 1,432
November 1,451 1,314 1,499
December 1,242 1,379 0
Total 18,152 18,140 17,384
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 11 9 1
February 18 64 2
March 103 182 165
April 1,784 2,086 1,383
May 77 300 737
June 52 148 115
July 1,790 1,638 1,632
August 115 245 775
September 77 125 169
October 1,893 1,623 2,293
November 254 346 239
December 2,505 2,535 0
Total 8,680 9,300 7,512
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 1,444 1,389 1,252
February 957 923 1,203
March 2,579 2,635 2,559
April 1,477 1,294 1,986
May 1,329 1,383 1,328
June 2,905 2,994 2,775
July 1,461 1,411 1,734
August 1,305 1,321 1,290
September 2,690 2,682 2,743
October 2,006 1,599 2,534
November 1,129 1,001 1,329
December 3,000 2,477 0
Total 22,283 21,109 20,734
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
16 Bud 15 Act 16 Act
$0
$2,000
$4,000
$6,000
$8,000
$10,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
16 Bud 15 Act 16 Act
$0
$5,000
$10,000
$15,000
$20,000
$25,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
16 Bud 15 Act 16 Act
89
Department 2016
Adj Budget
2016
YTD
2016
Est Actual
Variance
Favorable
(Unfavorable)
%Variance
Favorable
(Unfavorable)
City Council 351,780 307,284 331,500 20,280 5.8%
Mayor's Office/City Clerk 2,415,270 1,956,499 2,229,100 186,170 7.7%
Economic & Community Dev 6,026,570 4,806,706 5,634,200 392,370 6.5%
Finance 2,644,570 2,459,652 2,688,680 (44,110)-1.7%
Fire Contracted Services 3,537,380 3,147,898 3,510,500 26,880 0.8%
Human Resources 2,133,970 1,504,899 1,706,000 427,970 20.1%
Information Technology 480,010 462,753 505,400 (25,390)-5.3%
Law 1,464,870 1,321,112 1,452,100 12,770 0.9%
Municipal Court 3,042,040 2,788,170 3,040,100 1,940 0.1%
Parks, Recreation & Comm Svcs 16,919,870 14,600,345 16,663,600 256,270 1.5%
Police 34,941,870 31,801,277 34,618,800 323,070 0.9%
Public Works 1,436,120 1,190,732 1,307,400 128,720 9.0%
Non-Departmental 15,492,810 11,745,338 16,110,350 (617,540)-4.0%
Total Expenditures 90,887,130 78,092,666 89,797,730 1,089,400 1.2%
Variance Notes
November 2016 Monthly Financial Report
City of Kent, Washington
General Fund Overview - Expenditures
Human Resources - Salary savings due to vacant positions, coupled with underspending in contracted
services.
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.
90
2014 2015 2016 2016 2016
Actual Actual Adj Budget YTD Est Actual
Beginning Fund Balance 7,471,860 *11,312,140 15,372,499 15,372,499 15,372,499
Revenues
Taxes:
Property 20,696,272 22,015,525 22,210,230 22,379,700 22,511,700
Sales & Use 17,761,585 18,583,057 18,633,990 18,021,164 19,544,600
Utility 17,775,687 18,151,853 18,140,150 17,383,807 18,716,300
Business & Occupation 303,600 7,656,220 8,200,000 6,817,658 8,817,540
Other 1,106,821 1,023,500 1,100,100 694,322 934,500
Licenses and Permits 5,818,615 5,827,474 5,139,120 5,145,213 5,821,200
Intergovernmental Revenue 7,515,935 7,783,935 7,451,345 6,383,430 7,980,700
Charges for Services 6,182,649 5,814,133 4,627,290 4,992,752 5,242,700
Fines and Forfeitures 1,284,798 1,660,366 1,565,970 1,460,703 1,422,900
Miscellaneous Revenue 1,533,392 1,756,485 1,393,650 1,962,372 2,073,500
Transfers In 931,217 996,921 931,590 789,735 931,590
Total Revenues 80,910,572 91,269,469 89,393,435 86,030,856 93,997,230
Expenditures
City Council 293,125 298,884 351,780 307,284 331,500
Mayor's Office/City Clerk 1,927,073 2,211,861 2,415,270 1,956,499 2,229,100
Economic & Community Dev 5,251,662 5,345,212 6,026,570 4,806,706 5,634,200
Finance 2,363,613 2,419,039 2,644,570 2,459,652 2,688,680
Fire Contracted Services 3,422,675 3,513,988 3,537,380 3,147,898 3,510,500
Human Resources 1,167,331 1,039,875 2,133,970 1,504,899 1,706,000
Information Technology 349,002 456,328 480,010 462,753 505,400
Law 1,003,202 1,198,769 1,464,870 1,321,112 1,452,100
Municipal Court 2,849,954 2,988,951 3,042,040 2,788,170 3,040,100
Parks, Recreation & Comm Svcs 14,854,585 15,897,126 16,919,870 14,600,345 16,663,600
Police 31,263,200 32,992,234 34,941,870 31,801,277 34,618,800
Public Works 4,929,327 4,896,300 1,436,120 1,190,732 1,307,400
Non-Departmental 7,395,544 13,950,543 15,492,810 11,745,338 16,110,350
Total Expenditures 77,070,292 87,209,110 90,887,130 78,092,666 89,797,730
Net Revenues less Expenditures 3,840,280 4,060,359 (1,493,695)4,199,500
Ending Fund Balance 11,312,140 15,372,499 13,878,804 19,571,999
Ending Fund Balance Detail:
General Fund Reserves 8,159,940 11,749,159 11,036,194 16,672,899
9.4%12.9% 12.1%18.6%
Contingency for Unanticipated Costs 1,500,000 1,500,000 1,500,000 1,500,000
Strategic Opportunities Fund 425,000 425,000 425,000 425,000
Restricted for Annexation 1,652,200 1,698,340 917,610 974,100
* 2014 beginning fund balance reduced by $2,026,000 to reflect the prior period adjustment required to properly
record repayment to the Utility Funds.
November 2016 Monthly Financial Report
City of Kent, Washington
General Fund
91
2014 2015 2016 % of
thru Nov thru Nov thru Nov Budget
Revenues
Taxes:
Property 20,479,673 21,851,719 22,379,700 527,981 2.4% 100.8%
Sales & Use 15,924,025 16,838,461 18,021,164 1,182,703 7.0% 96.7%
Utility 17,651,871 18,444,152 17,383,807 (1,060,346) -5.7% 95.8%
Business & Occupation 303,600 5,468,822 6,817,658 1,348,836 24.7% 83.1%
Other 727,366 706,362 694,322 (12,040) -1.7% 63.1%
Licenses and Permits 4,043,320 3,858,067 5,145,213 1,287,145 33.4% 100.1%
Intergovernmental Revenue 5,930,974 6,079,506 6,383,430 303,924 5.0% 85.7%
Charges for Services 5,691,721 5,426,834 4,992,752 (434,082) -8.0% 107.9%
Fines and Forfeitures 1,291,214 1,578,267 1,460,703 (117,563) -7.4% 93.3%
Miscellaneous Revenue 1,342,610 1,561,712 1,962,372 400,660 25.7% 140.8%
Transfers In 700,000 778,039 789,735 11,696 1.5% 84.8%
Total Revenues 74,086,373 82,591,942 86,030,856 3,438,915 4.2% 96.2%
Expenditures
City Council 256,914 274,481 307,284 32,803 12.0% 87.4%
Mayor's Office/City Clerk 1,686,416 1,910,562 1,956,499 45,936 2.4% 81.0%
Economic & Community Dev 4,800,670 4,751,730 4,806,706 54,976 1.2% 79.8%
Finance 2,126,340 2,176,131 2,459,652 283,521 13.0% 93.0%
Fire Contracted Services 3,036,613 3,196,469 3,147,898 (48,571) -1.5% 89.0%
Human Resources 1,071,010 929,690 1,504,899 575,209 61.9% 70.5%
Information Technology 318,597 413,181 462,753 49,572 12.0% 96.4%
Law 832,026 1,091,063 1,321,112 230,049 21.1% 90.2%
Municipal Court 2,570,326 2,731,888 2,788,170 56,282 2.1% 91.7%
Parks, Recreation & Comm Svcs 13,183,870 14,151,526 14,600,345 448,819 3.2% 86.3%
Police 28,966,020 30,441,290 31,801,277 1,359,988 4.5% 91.0%
Public Works *4,451,034 4,438,499 1,190,732 (3,247,768) -73.2% 82.9%
Non-Departmental 3,240,229 10,162,394 11,745,338 1,582,945 15.6% 75.8%
Total Expenditures 66,540,066 76,668,904 78,092,666 1,423,762 1.9% 85.9%
* Most Public Works costs were moved to the Street Operating Fund effective January 1, 2016. Only costs
allocated to the Panther Lake annexation remain in the General Fund.
2015-16
Variance
November 2016 Monthly Financial Report
City of Kent, Washington
Year-to-Year Month Comparison
General Fund
92
2014 2015 2016 2016 2016
Actual Actual Budget YTD Est Actual
Operating revenues and expenditures only, capital is excluded.
In instances where expenditures exceed revenues, fund balance is being utilized.
Street Fund
Revenues 10,654,053 11,793,043 12,065,140 12,965,576 12,547,550
Expenditures 10,351,988 9,072,561 14,606,290 12,598,985 13,687,500
Net Revenues Less Expenditures 302,065 2,720,483 (2,541,150)366,591 (1,139,950)
LEOFF 1 Retiree Benefits
Revenues 1,055,840 1,341,722 1,164,510 963,846 1,022,260
Expenditures 887,036 1,279,216 1,125,890 871,627 1,047,300
Net Revenues Less Expenditures 168,803 62,506 38,620 92,219 (25,040)
Lodging Tax
Revenues 249,581 279,878 210,230 273,457 296,540
Expenditures 71,441 257,164 271,500 195,025 218,800
Net Revenues Less Expenditures 178,140 22,714 (61,270)78,432 77,740
Youth/Teen Programs
Revenues 888,250 894,592 912,600 857,856 916,300
Expenditures 898,524 920,380 942,000 789,735 942,000
Net Revenues Less Expenditures (10,274)(25,788)(29,400)68,121 (25,700)
Capital Resources
Revenues 16,413,708 20,561,359 14,414,120 15,205,532 19,607,420
Expenditures 11,997,869 11,538,631 15,332,300 7,136,402 15,170,000
Net Revenues Less Expenditures 4,415,838 9,022,728 (918,180)8,069,130 4,437,420
Criminal Justice
Revenues 3,780,757 4,753,967 3,953,990 4,503,229 4,574,500
Expenditures 3,096,924 2,965,408 4,124,915 2,791,820 3,120,000
Net Revenues Less Expenditures 683,833 1,788,558 (170,925)1,711,408 1,454,500
Community Development Block Grant
Revenues 835,776 808,466 914,740 258,007 914,740
Expenditures 835,776 808,466 914,740 639,887 914,740
Net Revenues Less Expenditures (381,880)
ShoWare Operating
Revenues 3,456,124 1,680,882 1,065,810 1,485,913 1,573,350
Expenditures 980,046 518,720 835,930 678,131 796,550
Net Revenues Less Expenditures 2,476,077 1,162,163 229,880 807,781 776,800
Other Operating
Revenues 134,073 143,726 140,280 156,114 140,280
Expenditures 70,478 64,765 140,280 82,720 98,000
Net Revenues Less Expenditures 63,595 78,961 73,393 42,280
Councilmanic Debt Service
Revenues 9,923,205 17,181,106 85,973,190 78,737,078 85,973,190
Expenditures 9,923,387 17,172,776 85,623,780 78,331,092 85,623,780
Net Revenues Less Expenditures (183)8,329 349,410 405,985 349,410
Special Revenue Funds
November 2016 Monthly Financial Report
Other Funds Overview (Revenues and Expenditures)
City of Kent, Washington
Debt Service Funds
2015: Net revenues less expenditures include $2.27m street operating revenues returned from LID funded
projects. These funds have been allocated to projects in the 2016 budget.
2016: Includes street and transportation revenues and costs moved from the General Fund.
93
2014 2015 2016 2016 2016
Actual Actual Budget YTD Est Actual
Operating revenues and expenditures only, capital is excluded.
In instances where expenditures exceed revenues, fund balance is being utilized.
November 2016 Monthly Financial Report
Other Funds Overview (Revenues and Expenditures)
City of Kent, Washington
Special Assessment Debt Service
Revenues 3,120,802 2,604,505 1,709,750 1,615,944 1,709,750
Expenditures 2,433,058 4,836,771 3,032,750 429,194 3,032,750
Net Revenues Less Expenditures 687,744 (2,232,266)(1,323,000)1,186,750 (1,323,000)
Water Utility
Revenues 20,948,199 20,140,494 18,870,370 19,276,025 21,020,400
Expenditures 15,890,786 17,620,354 19,214,740 16,029,041 18,224,940
Net Revenues Less Expenditures 5,057,413 2,520,140 (344,370)3,246,984 2,795,460
Sewer/Drainage Utility
Revenues 46,608,123 48,525,436 46,374,536 46,182,807 49,328,246
Expenditures 43,535,541 47,086,396 49,792,300 44,965,682 49,580,470
Net Revenues Less Expenditures 3,072,581 1,439,040 (3,417,764)1,217,126 (252,224)
Solid Waste Utility
Revenues 814,540 558,826 610,000
Expenditures 365 512,995 425,824 464,010
Net Revenues Less Expenditures (365)301,545 133,002 145,990
Golf Complex
Revenues 2,489,362 2,661,490 2,774,450 2,346,942 2,500,000
Expenditures 2,693,040 2,867,873 3,218,490 2,883,686 3,180,000
Net Revenues Less Expenditures (203,678)(206,383)(444,040)(536,744)(680,000)
Fleet Services
Revenues 4,425,076 4,537,950 4,674,240 4,381,776 4,787,370
Expenditures 3,955,111 3,194,529 5,892,350 3,885,306 3,958,000
Net Revenues Less Expenditures 469,965 1,343,420 (1,218,110)496,469 829,370
Central Services
Revenues 356,338 372,070 422,320 355,641 388,040
Expenditures 336,633 350,962 401,760 357,189 372,200
Net Revenues Less Expenditures 19,704 21,108 20,560 (1,548)15,840
Information Technology
Revenues 6,878,827 7,603,220 7,127,530 7,014,995 7,586,540
Expenditures 6,130,328 6,708,773 7,481,090 6,320,592 7,241,770
Net Revenues Less Expenditures 748,499 894,447 (353,560)694,404 344,770
Facilities
Revenues 5,096,650 5,429,412 5,382,650 4,921,100 5,367,930
Expenditures 4,673,883 5,527,155 5,402,190 4,370,084 4,917,300
Net Revenues Less Expenditures 422,768 (97,744)(19,540)551,016 450,630
Unemployment
Revenues 380,356 397,641 402,720 365,598 415,000
Expenditures 112,106 98,860 401,740 124,815 145,000
Net Revenues Less Expenditures 268,250 298,781 980 240,783 270,000
Enterprise Funds
Internal Service Funds
94
2014 2015 2016 2016 2016
Actual Actual Budget YTD Est Actual
Operating revenues and expenditures only, capital is excluded.
In instances where expenditures exceed revenues, fund balance is being utilized.
November 2016 Monthly Financial Report
Other Funds Overview (Revenues and Expenditures)
City of Kent, Washington
Workers Compensation
Revenues 1,506,197 1,095,382 1,074,910 1,077,446 1,217,910
Expenditures 80,344 681,822 1,495,730 1,102,885 1,121,680
Net Revenues Less Expenditures 1,425,853 413,560 (420,820)(25,439)96,230
2015: Revenues reflect 2015-16 rate reduction, with GF savings going to the CR Fund to reduce the deficit.
Employee Health & Wellness
Revenues 9,626,446 10,487,102 10,210,310 9,012,241 10,380,500
Expenditures 9,809,909 11,298,096 11,883,040 10,807,425 11,705,930
Net Revenues Less Expenditures (183,463)(810,993)(1,672,730)(1,795,184)(1,325,430)
Liability Insurance
Revenues 543,969 1,135,932 1,187,110 1,098,136 1,187,110
Expenditures 1,543,321 1,187,054 1,926,880 2,076,188 2,150,000
Net Revenues Less Expenditures (999,353)(51,122)(739,770)(978,052)(962,890)
2014: Revenues reflect a one-time adjustment to reduce cash reserves.
2015: Revenues reflect 2015-16 rate reduction, with GF savings going to the CR Fund to reduce the deficit.
Property Insurance
Revenues 568,107 582,938 612,050 561,752 612,000
Expenditures 508,423 471,003 604,600 241,693 532,100
Net Revenues Less Expenditures 59,684 111,935 7,450 320,059 79,900
95
2014 2015 2016
thru Nov thru Nov thru Nov
Operating revenues and expenditures only, capital is excluded.
Street Fund
Revenues 9,114,363 10,114,019 12,965,576 2,851,557 28.2%
Expenditures 8,054,765 7,125,465 12,598,985 5,473,521 76.8%
Net Revenues Less Expenditures 1,059,598 2,988,555 366,591
2016 includes street and transportation revenues and costs moved from the General Fund.
LEOFF 1 Retiree Benefits
Revenues 680,187 959,866 963,846 3,979 0.4%
Expenditures 780,620 1,162,213 871,627 (290,586)-25.0%
Net Revenues Less Expenditures (100,433)(202,347)92,219
Lodging Tax
Revenues 226,981 256,032 273,457 17,424 6.8%
Expenditures 71,341 121,381 195,025 73,644 60.7%
Net Revenues Less Expenditures 155,640 134,652 78,432
2016 expenditures reflect increased marketing activities.
Youth/Teen Programs
Revenues 804,770 837,743 857,856 20,113 2.4%
Expenditures 700,000 776,587 789,735 13,148 1.7%
Net Revenues Less Expenditures 104,770 61,156 68,121
Capital Resources
Revenues 13,097,140 15,969,083 15,205,532 (763,551)-4.8%
Expenditures 3,934,282 3,485,717 7,136,402 3,650,684 104.7%
Net Revenues Less Expenditures 9,162,857 12,483,366 8,069,130
Criminal Justice
Revenues 3,360,986 4,049,816 4,503,229 453,412 11.2%
Expenditures 2,793,478 2,639,729 2,791,820 152,091 5.8%
Net Revenues Less Expenditures 567,509 1,410,087 1,711,408
2016 increase in revenues due to strong sales tax trends and an increase in seized assets.
Community Development Block Grants
Revenues 659,626 221,912 258,007 36,095 16.3%
Expenditures 718,424 581,131 639,887 58,757 10.1%
Net Revenues Less Expenditures (58,798)(359,219)(381,880)
Lag in grant reimbursement for expenses incurred.
ShoWare Operating
Revenues 139,171 699,291 1,485,913 786,622 52.9%
Expenditures 942,309 487,495 678,131 190,636 39.1%
Net Revenues Less Expenditures (803,138)211,796 807,781
2016 reveues include $225k for the ice plant settlement.
2015-16
Variance
Year-to-Year Month Comparison
November 2016 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Special Revenue Funds
96
2014 2015 2016
thru Nov thru Nov thru Nov
Operating revenues and expenditures only, capital is excluded.
2015-16
Variance
Year-to-Year Month Comparison
November 2016 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Other Operating
Revenues 13,250 15,240 156,114 140,873 924.3%
Expenditures 66,668 38,919 82,720 43,801 112.5%
Net Revenues Less Expenditures (53,418)(23,679)73,393
Includes City Art Program, Neighborhood Matching Grants and Human Services Emergency Programs
Councilmanic Debt Service
Revenues 2,193,017 10,988,908 78,737,078 67,748,170
Expenditures 2,193,199 10,986,281 78,331,092 67,344,811
Net Revenues Less Expenditures (183)2,626 405,985
Debt service payments are generally due in June and December.
Special Assessments Debt Service
Revenues 2,898,065 1,857,993 1,615,944 (242,049)-13.0%
Expenditures 29,039 2,282,488 429,194 (1,853,294)-81.2%
Net Revenues Less Expenditures 2,869,026 (424,495)1,186,750
Water Utility
Revenues 18,802,893 18,881,739 19,276,025 394,287 2.1%
Expenditures 16,264,813 15,325,705 16,029,041 703,336 4.6%
Net Revenues Less Expenditures 2,538,080 3,556,034 3,246,984
Sewer/Drainage Utility
Revenues 45,350,757 44,669,710 46,182,807 1,513,098 3.4%
Expenditures 38,874,227 43,663,685 44,965,682 1,301,996 3.0%
Net Revenues Less Expenditures 6,476,530 1,006,024 1,217,126
Solid Waste Utility
Revenues 558,826 558,826 100.0%
Expenditures 425,824 425,824 100.0%
Net Revenues Less Expenditures 133,002
Solid Waste Utility established in 2016.
Golf Complex
Revenues 2,356,603 2,545,749 2,346,942 (198,807)-7.8%
Expenditures 2,533,089 2,653,040 2,883,686 230,646 8.7%
Net Revenues Less Expenditures (176,487)(107,291)(536,744)
2016 revenues down due to inclement weather conditions in Q1.
Enterprise Funds
Debt Service Funds
2015 expenditures include $2.27 million in transfers to reimburse Street Operating for funds used to
complete LID funded projects. An additional $425,000 was transferred in 2016.
97
2014 2015 2016
thru Nov thru Nov thru Nov
Operating revenues and expenditures only, capital is excluded.
2015-16
Variance
Year-to-Year Month Comparison
November 2016 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Fleet Services
Revenues 4,040,151 4,184,284 4,381,776 197,492 4.7%
Expenditures 3,106,952 2,890,862 3,885,306 994,444 34.4%
Net Revenues Less Expenditures 933,199 1,293,422 496,469
Central Services
Revenues 324,071 343,825 355,641 11,816 3.4%
Expenditures 290,250 334,910 357,189 22,279 6.7%
Net Revenues Less Expenditures 33,821 8,915 (1,548)
Information Technology
Revenues 6,260,656 6,497,686 7,014,995 517,309 8.0%
Expenditures 5,680,868 6,249,651 6,320,592 70,940 1.1%
Net Revenues Less Expenditures 579,789 248,035 694,404
Facilities
Revenues 4,671,894 4,900,379 4,921,100 20,721 0.4%
Expenditures 4,232,932 5,065,423 4,370,084 (695,338)-13.7%
Net Revenues Less Expenditures 438,962 (165,043)551,016
Unemployment
Revenues 347,474 366,045 365,598 (447)-0.1%
Expenditures 109,570 95,900 124,815 28,915 30.2%
Net Revenues Less Expenditures 237,904 270,145 240,783
Workers Compensation
Revenues 1,383,114 1,010,993 1,077,446 66,453 6.6%
Expenditures 662,119 1,320,569 1,102,885 (217,684)-16.5%
Net Revenues Less Expenditures 720,995 (309,576)(25,439)
Employee Health & Wellness
Revenues 9,103,383 9,596,423 9,012,241 (584,182)-6.1%
Expenditures 8,661,269 9,726,849 10,807,425 1,080,576 11.1%
Net Revenues Less Expenditures 442,114 (130,426)(1,795,184)
Liability Insurance
Revenues 1,827,870 1,041,059 1,098,136 57,077 5.5%
Expenditures 1,125,032 1,806,999 2,076,188 269,190 14.9%
Net Revenues Less Expenditures 702,838 (765,939)(978,052)
Property Insurance
Revenues 520,767 534,361 561,752 27,392 5.1%
Expenditures 750,515 697,802 652,241 (45,561)-6.5%
Net Revenues Less Expenditures (229,748)(163,441)(90,488)
Internal Service Funds
98
2016 2016 2016 2016
Beginning
Fund Balance
Estimated
Revenues
Estimated
Expenditures
Ending Fund
Balance
Operating funds only, capital funds are excluded.
General Fund 15,372,499 93,997,230 89,797,730 19,571,999
Street Fund 4,092,055 12,547,550 13,687,500 2,952,105
LEOFF 1 Retiree Benefits 1,093,532 1,022,260 1,047,300 1,068,492
Lodging Tax 394,516 296,540 218,800 472,256
Youth/Teen Programs 121,275 916,300 942,000 95,575
Capital Resources 5,775,064 19,607,420 15,170,000 10,212,484
Criminal Justice 3,981,627 4,574,500 3,120,000 5,436,127
Community Development Block Grants 914,740 914,740
ShoWare Operating 1,596,543 1,573,350 796,550 2,373,343
Other Operating 364,242 140,280 98,000 406,522
Councilmanic Debt Service 8,329 85,973,190 85,623,780 357,739
Special Assessments Debt Service 2,070,434 1,709,750 3,032,750 747,434
Water Utility 8,285,372 21,020,400 18,224,940 11,080,832
Sewer/Drainage Utility 10,162,058 49,328,246 49,580,470 9,909,834
Solid Waste Utility (365) 610,000 464,010 145,625
Golf Complex (3,043,675) 2,500,000 3,180,000 (3,723,675)
Fleet Services 4,301,237 4,787,370 3,958,000 5,130,607
Central Services (46,226) 388,040 372,200 (30,386)
Information Technology 2,808,737 7,586,540 7,241,770 3,153,507
Facilities 1,672,947 5,367,930 4,917,300 2,123,577
Unemployment 1,038,938 415,000 145,000 1,308,938
Workers Compensation 2,541,813 1,217,910 1,121,680 2,638,043
Employee Health & Wellness 6,122,922 10,380,500 11,705,930 4,797,492
Liability Insurance 2,452,656 1,187,110 2,150,000 1,489,766
Property Insurance 348,579 612,000 532,100 428,479
Internal Service Funds
General Fund
November 2016 Monthly Financial Report
City of Kent, Washington
Fund Balances
Special Revenue Funds
Enterprise Funds
Debt Service Funds
99
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100
Kent Council Operations Committee Consolidating Budget Adjustment
FINANCE DEPARTMENT
Aaron BeMiller, Director
Phone: 253-856-5260
Fax: 253-856-6255
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
DATE: January 10, 2017
TO: Operations Committee
FROM: Aaron BeMiller, Finance Director
SUBJECT: Director’s Report – Information Only
MOTION: No motion: Non-action item
SUMMARY: The Finance Director will report out financial or operational item(s).
BUDGET IMPACT:
BACKGROUND:
101