HomeMy WebLinkAboutCity Council Committees - Operations Committee - 10/17/2017 (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 Fourth Ave S, Kent, WA
98032.
For additional information please contact Jennifer Hays at 253-856-5700, or via email at
jhays@KentWA.gov.
Any person requiring a disability accommodation should contact the City Clerk’s
Office at 253-856-5725 in advance. For TDD relay service call Washington
Telecommunications Relay Service at 1-800-833-6388.
Operations Committee Agenda
Councilmembers: Bill Boyce – Les Thomas – Dana Ralph, Chair
October 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 9/16/17 thru 9/30/17
YES Chair Ralph
5. Approval of Minutes dated October 3,
2017
YES Chair Ralph 2 1
6. Port of Seattle Partnership Agreement -
Recommend
YES Lori Guilfoyle 10 3
7. 3rd Quarter Procurement Report –
Information Only
NO Derek Matheson 5 15
8. Square Footage Tax Increase –
Information Only
NO Aaron BeMiller 10 19
9. August Financial Report – Information
Only
NO Aaron BeMiller 5 31
10. Director’s Report – Information Only NO Aaron BeMiller 5 49
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Operations Committee
Minutes
Approval Pending
Page 1 of 2
Date: October 3, 2017
Time: 4:00 p.m.
Place: Chambers East
Attending: Bill Boyce, Les Thomas and Dana Ralph, Chair
Agenda:
1. Call to Order.
2. Roll Call.
3. Changes to the Agenda.
There were no changes to the agenda.
4. Approval of Check Summary Reports dated 9/1/2017 thru 9/15/2017.
L. Thomas moved to approve the check summary report dated 9/1/2017 thru
9/15/2017. B. Boyce seconded the motion, which passed 3-0.
5. Approval of Meeting Minutes dated September 19, 2017.
B. Boyce moved to approve the Operations Committee meeting minutes dated
September 19, 2017. L. Thomas seconded the motion, which passed 3-0.
6. Interagency Agreement to apply for and use grant funding for DUI
operations and training - Recommend.
Chief Prosecuting Attorney Tami Perdue asked to allow the Kent Municipal
Court (KMC) to enter into an interagency agreement with the Washington
Traffic Safety Commission. The one-year grant request will be used to cover
operational costs of the DUI court; will reimburse expenses of KMC, city
prosecutors, public defenders, and probation officers.
• $10,540: 2018 NADCP Conference, Houston TX
• $20,000: Alcohol and Drug Assessments
• $69,123: Urinalysis Testing equipment and sample testing
• $15,600: Interpreter costs
$27,456: Non-benefited 24 hour per week employee to assist with UA
collection and case management
$1000: Bus passes and transportation costs
$500: Recognition and Rewards
The 2016 grant request expired September 31, lasted nine months, and was
mostly used to start the DUI court. Currently, there are eight participants with
another 21 possible candidates.
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Operations Committee
Minutes
Approval Pending
Page 2 of 2
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.
7. Director’s Report – Information Only.
Finance Director Aaron BeMiller updated members on the potential 2009
combined utility system revenue bond refunding that may take place before
the end of this year. The bond was originally sold to provide funding
mechanisms to various water and sewer projects and is being payed 50/50
between those two funds. The bond is a Build America Bond which gives the
City a yearly benefit credit.
Crossover refunding will be used which means if the City chooses to refund the
bond the City will continue to pay on that bond for the next two years to be
eligible to receive the benefit credits. Over the next 12 years the City can
potentially save $620,000. Also being considered is private placement. Private
placement is when banks are sought out for the best deal.
Next steps include bringing the introduction of the bond ordinance to a near
future Operations Committee and then to full Council.
8. Adjournment.
Mayor Cooke introduced Kevin Liu to committee members; Chair Ralph has
known Kevin for a number of years through the Kent Sister City program and
her son. He is in his senior year at Kentridge High School and has decided to
pursue a career in political science and is interested in international
government. Kevin participated in a job shadow with Mayor Cooke for the day.
The meeting was adjourned at 4:15 p.m. by D. Ralph.
J. Hays
Jennifer Hays
Operations Committee Secretary
2
Parks, Recreation and Community Services Department
Director Julie Parascondola, CPRP
Phone: 253-856-5100
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
TO: Operations Committee
DATE: October 10, 2017
FROM: Lori Guilfoyle, Human Services Planner
SUBJECT: Port of Seattle Partnership Agreement - Recommend
MOTION: Recommend Council authorize the Mayor to enter into a
Partnership Agreement with the Port of Seattle to accomplish the scope of
work and deliverable in Exhibit A – the Project.
SUMMARY: Port Commission of the Port of Seattle established the Economic
Development Partnership Program, to advance the Port’s Century Agenda, promote
a dramatic growth agenda, support the creation of middle class jobs and help
address the lack of economic development funding for local projects. Through an
application process, the City received a $65,000 grant from the Port to establish, in
partnership with the Aerospace Joint Apprenticeship Committee (AJAC), a
Manufacturing Resource Center in Kent to prepare low income residents for careers
in advanced manufacturing.
AJAC will:
a. Implement a one stop center for manufacturing job seekers and
employers in the Kent Industrial Valley region;
b. create coordinated intake, screening and referral;
c. provide tution free training;
d. engage employers; and
e. establish a suite of services for logistics.
Exhibits: Partnership Agreement
Budget Impact: The grant requires a 50 percent match which is provided by
Economic and Community Development.
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4
Contract S-00319168 Economic Development Partnership Agreement
Between the Port of Seattle and the City of Kent
Page 1 of 9
ECONOMIC DEVELOPMENT PARTNERSHIP AGREEMENT
BETWEEN
THE PORT OF SEATTLE AND THE CITY OF KENT
This Economic Development Partnership Agreement (the “Agreement”) is
made and entered into as of November _______, 2017, by and between the
Port of Seattle (the “Port”) and the City of Kent (“City”), both municipal
corporations of the State of Washington (each, a “Party” or, collectively, the
“Parties”).
R E C I T A L S
WHEREAS, engaging in the promotion of economic development is a
recognized Port purpose authorized under RCW 53.08.245; and
WHEREAS, RCW 35.21.703 similarly authorizes cities to engage in
economic development programs; and
WHEREAS, RCW 53.08.240(2) permits the Port to contract with another
municipality to perform such undertakings each is authorized to perform; and
WHEREAS, the Port Commission of the Port of Seattle established the
Economic Development Partnership Program (the “Program”), to advance the
Port’s Century Agenda, promote a dramatic growth agenda, support the
creation of middle class jobs and help address the lack of economic
development funding for local projects; and
WHEREAS, grant funding across the region is very limited for cities that
want to pursue economic development projects or initiatives, and Washington
State has not had an economic development grant program for over 20 years;
and
WHEREAS, the Program will provide 38 King County cities per capita
funding to advance local economic development throughout the region, and
requires a 50% local match by the cities that receive the grants; and
WHEREAS, the Program will help the Port advance regional economic
vitality through focused partnerships with King County cities; and
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Contract S-00319168 Economic Development Partnership Agreement
Between the Port of Seattle and the City of Kent
Page 2 of 9
WHEREAS, the Program will make grants to cities that pursue programs
and projects that stimulate business development, job creation and community
revitalization, such as small business development, industry retention and
expansion, and other economic development projects that support new
investment and job creation;
NOW, THEREFORE, the Parties agree as follows:
1. Purpose. The purpose of this Agreement is to establish a contractual
arrangement under which the Port will pay the City Program funds in the
amount set forth on Section 2 solely for the purpose of carrying out the local
initiative described in Exhibit A, attached and incorporated hereto by this
reference (the “Project”). This Agreement shall be interpreted in furtherance
of this purpose.
2. Responsibilities of the Port. The Port shall contribute Sixty-Five
Thousand and 00/100 Dollars ($65,000.00) (the “Grant Funds”) to assist the
City in funding the Project. The Port shall disburse the Grant Funds to the City
no later than thirty (30) days after receipt of a complete and correct invoice
detailing those Project deliverables completed in accordance with Exhibit A.
Subject to the requirements of this Section and of Section 18 (where
applicable), the Port shall make the final payment of the Grant Funds to the
City no later than July 1, 2018, or receipt of the final report, whichever occurs
later.
3. Responsibilities of the City.
3.1 The City shall contribute local funds equivalent to at least fifty
percent (50%) of the Grant Funds towards the Project.
3.2 The City may contract with local non-profits to complete the
Project or elements of the Project; provided, that the Port shall not,
under any circumstance, disburse the Grant Funds to any of the City’s
contractors or subcontractors.
3.3 The City shall complete the Project by June 1, 2018.
4. Term. This Agreement shall be become effective as of the date first set
forth above, and shall terminate on July 1, 2018, unless earlier terminated
under another provision of this Agreement.
5. Termination for Convenience. Either party may terminate this
Agreement at any time for any reason, by giving the other party thirty (30)
days’ written notice. In the event the City has completed any portion of the
Project by the time it receives the Port’s notice of termination, the Port shall
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Contract S-00319168 Economic Development Partnership Agreement
Between the Port of Seattle and the City of Kent
Page 3 of 9
pay the City the percentage of the Grant Funds attributable to the City’s
completed portion of the Project.
6. Termination for Default. Except in the case of delay or failure resulting
from circumstances beyond the control and without the fault or negligence of
the City, the Port shall be entitled, by written or oral notice to the City, to
terminate Agreement for breach of any of the terms and to have all other
rights against the City by reason of the City’s breach as provided by law.
7. Waiver. Failure at any time of the Port to enforce any provision of this
Agreement shall not constitute a waiver of such provision or prejudice the right
of the Port to enforce such provision at any subsequent time. No term or
condition of this Agreement shall be held to be waived, modified or deleted
except by a written amendment signed by the Parties
8. Partial Invalidity. If any provision of this Agreement is or becomes void
or unenforceable by force or operation of law, all other provisions hereof shall
remain valid and enforceable.
9. Indemnification and Hold Harmless Agreement. The City shall defend,
indemnify, and hold harmless the Port, its Commissioners, officers, employees,
and agents (hereafter, collectively, the “Port”) from all liability, claims,
damages, losses, and expenses (including, but not limited to attorneys’ and
consultants’ fees and other expenses of litigation or arbitration) arising out of
or related to the fulfillment of this Agreement; provided, however, if and to
the extent that this Agreement is construed to be relative to the construction,
alternation, repair, addition to, subtraction from, improvement to, or
maintenance of, any building, highway, road, railroad, excavation, or other
structure, project, development, or improvement attached to real estate,
including moving or demolition in connection therewith, and therefore subject
to Section 4.24.115 of the Revised Code of Washington, it is agreed that where
such liability, claim, damage, loss or expense arises from the concurrent
negligence of (i) the Port, and (ii) the City, its agents, or its employees, it is
expressly agreed that the City’s obligations of indemnity under this paragraph
shall be effective only to the extent of the City’s negligence. Such obligations
shall not be construed to negate, abridge, or otherwise reduce any other right
or obligation of indemnity which would otherwise exist as to any person or
entity described in this paragraph. This paragraph shall not be construed so as
to require the City to defend, indemnify, or hold harmless the Port from such
claims, damages, losses or expenses caused by or resulting from the sole
negligence of the Port.
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Contract S-00319168 Economic Development Partnership Agreement
Between the Port of Seattle and the City of Kent
Page 4 of 9
In any and all claims against the Port, by any employee of the City, its agent,
anyone directly or indirectly employed by either of them, or anyone for whose
acts any of them may be liable, the indemnification obligation of this
paragraph shall not be limited in any way by any limitation on the amount or
type of damages, compensation benefits payable by or for the City, or other
person under applicable industrial insurance laws (including, but not limited to
Title 51 of the Revised Code of Washington), it being clearly agreed and
understood by the Parties hereto that the City expressly waives any immunity
the City might have had under such laws. By executing this Agreement, the City
acknowledges that the foregoing waiver has been mutually negotiated by the
parties.
The City shall pay all attorneys’ fees and expenses incurred by the Port in
establishing and enforcing the Port’s right under this paragraph, whether or not
suit was instituted.
10. Comply with All Laws. The City shall at all times comply with all
federal, state and local laws, ordinances and regulations, including but not
limited to all environmental laws, which in any manner apply to the
performance of this Agreement.
11. Integration. This Agreement, together with the attached Exhibit A,
constitutes the entire agreement between the Parties and unless modified in
writing by an amendment executed by the Parties, shall be implemented only
as described herein.
12. Governing Law and Venue. This Agreement shall be governed by the
laws of the State of Washington. Any action arising out of this Agreement shall
be brought in King County.
13. No Employment Relationship Created. The Parties agree that nothing in
this Agreement shall be construed to create an employment relationship
between the City and the Port.
14. No Entity Created. The Parties agree that nothing in this Agreement
shall be construed to create a joint entity between the City and the Port.
15. Notices. Notices to the Port shall be sent to the following address:
Port of Seattle
Economic Development Division
P. O. Box 1209
Seattle, WA 98121
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Contract S-00319168 Economic Development Partnership Agreement
Between the Port of Seattle and the City of Kent
Page 5 of 9
Notices to the City shall be sent to the following address:
City of Kent
Mayor’s Office
400 W. Gowe St.
Kent, WA 98032-6019
16. Audits and Retention of Records. The City shall retain and make all
books, records and documents (the “Records”) relating to the performance of
this Agreement open to inspection or audit by representatives of the Port or
Washington State during the term of this Agreement and for a period of not
less than six (6) years after termination of the Agreement; provided, that if
any litigation, claim or audit arising out of, in connection with or related to
this Agreement is initiated, the City shall retain such Records until the later of
(a) resolution or completion of litigation, claim or audit; or (b) six (6) years
after the termination of this Agreement.
17. Amendment. This Agreement may only be amended by written
agreement of the Parties.
18. Dispute Resolution. The Parties shall use their best, good faith efforts to
cooperatively resolve disputes that arise in connection with this Agreement.
IN WITNESS WHEREOF, the Parties hereto have executed this agreement
as of the date first set forth above.
PORT OF SEATTLE CITY OF KENT
By: Tim Jayne By: Suzette Cooke
Sr. Manager, Purchasing Mayor
Signature Signature
Dated Dated
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Contract S-00319168 Economic Development Partnership Agreement
Between the Port of Seattle and the City of Kent
Page 6 of 9
EXHIBIT A – PROJECT
1. Scope of Work:
The City will in partnership with the Aerospace Joint Apprenticeship Committee
(AJAC), accomplish the following:
• Local Training Center:
i. Establish a Manufacturing Resource Center (MRC) in the City.
ii. Design the MRC as a one stop center for manufacturing job seekers and
employers in the Kent Industrial Valley region.
iii. Provide relevant training for manufacturing jobs which will include but,
not be limited to: pre-apprenticeship and apprenticeship training for
entry level manufacturing workers.
• Coordinated Intake, Screening and Referral:
i. Build a coordinated intake process for accommodating human services
agency referrals, including assessment, screening, and placement into
appropriate programming or jobs.
ii. AJAC will partner with the “Good Jobs” collaborative and the City in
reviewing the process begun by the refugee and immigrant community
based organizations with Boeing Foundation and work to refine those
developed processes final steps of candidate placement into on-the-job
training.
• Tuition Free Training:
i. Identify strategies for providing tuition free training through existing
financial aid programs (BFET, TANF, Unemployed/Underemployed,
WIOA, VA, etc.). Students could access free eligibility screening to pre-
qualify for tuition free training.
• Engage Employers:
i. Engage employers in the planning and design of training, as well as the
screening and placement of participants.
ii. Provide an opportunity for employer sponsored employment services
directing local talent to high demand jobs efficiently and in high
volume.
• Establishing a Suite of Services for Logistics:
i. A logistics task force will be assembled to build an apprenticeship
pathway for logistics occupations associated with advanced
manufacturing and distribution/warehousing.
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Contract S-00319168 Economic Development Partnership Agreement
Between the Port of Seattle and the City of Kent
Page 7 of 9
ii. A DACUM (developing a curriculum process) will be conducted to
determine industry relevant training outcomes and program design
elements.
iii. A curriculum will also be identified as well as one or more sponsoring
apprenticeship committees.
The Logistic program services will focus on those skills and occupations
unique to manufacturers and the obligations they receive from their
clients in sectors like aerospace, food processing, or medical devices
(quality assurance, supply chain management).
2. Metrics, Deliverables and Final Report:
Goals: Strategies: Outcomes& Metrics Deliverable
Better prepare low-
income residents of
Kent for careers in
advanced
manufacturing
• Outreach
• School District
• Work source
• CBOs
• Public housing
• Financial Aid
Advising
• Workshops
• Short-term
training
• Apprenticeship
• Knowledge
gains
• Credentialed
completion
• Job
placement
200 students will
receive advising
services/training
and will be
better educated
about
manufacturing
pathways and
programs
Establish a Kent-
based educational
facility for serving
area manufacturers
• Rent and outfit
facility with
equipment/offi
ce fixtures
(August, 2017)
• Staff facility for
intake and
training
• Participants
of training at
facility
• Employers
served by
workforce
development
at facility
Added training
capacity for
advanced
manufacturing
will be achieved
for Kent Valley
residents and
employers
Develop a strategy
for taking in more
Kent youth and
preparing them for
careers in
manufacturing and
logistics
• Establish MOU
with
surrounding
school districts
and the Open
Doors program
• Host youth
apprenticeship
training
• Knowledge
gains
• Credentialed
completion
• Job
placement
20 youth
apprentices will
be served
Create a program • DACUM • Curriculum All elements of
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Contract S-00319168 Economic Development Partnership Agreement
Between the Port of Seattle and the City of Kent
Page 8 of 9
design and
implementation
protocol for an
apprenticeship
pathway in logistics
• Employer
validation
• Curriculum
development
• Strategic
planning and
program design
developed
• Program
adopted and
implemented
logistics pathway
will be
established and
ready for
implementation
in late 2018 or
early 2019 –
potentially
serving hundreds
of students each
year
The Port may request periodic project updates from the City.
The City will submit a written report to the Port within 45 days of completion of the
Scope of Work but no later than, June 1, 2018, a final report shall be submitted to the
Port.
3. Definition and restatement of how funds are to be used.
Category: Port of Seattle Funds: Matching
Funds:
Total
Funds:
AJAC Personnel $65,000.00 $32,500.00 $97,500.00
TOTAL FUNDS $65,000.00 $32,500.00 $97,500.00
Any funds obtained from the Port for the Economic Development Partnership Program
are to be used specifically for projects that create jobs, foster business growth, and
support the Port’s business interests.
4. Port Approval and Recognition:
a. All projects must utilize and identify the Port as a partner or sponsor.
Prior to implementation, Port requires a review of the proposed
placement of the Port logo on advertising, promotion materials, booth
displays, online, digital or printed materials.
b. Prior to specific advertising execution or implementation, the Port will
review and approve the advertising placement and schedule.
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Contract S-00319168 Economic Development Partnership Agreement
Between the Port of Seattle and the City of Kent
Page 9 of 9
5. The Agreement and Final Report:
6. Miscellaneous:
No Port funds can be used to underwrite general or capital expenses associated with
an event or program already in progress.
End of Exhibit A - Project
TASK DESCRIPTION SCHEDULE
Task 1 Execute Contract No later than
November 10,
2017
Task 2 Execution of Contract by Port No later than
November 17,
2017
Task 3 Final Report and Accounting:
1. Provide a detailed report on the results of
the project as outlined in the Scope of Work
2. Provide a detailed report on the Project
Metrics as outlined above.
3. Provide copies of all printed promotional
materials.
4. Provide links to any softcopy materials.
5. Provide a detailed accounting of the monies
spent, including City’s 50% matching funds.
No later than June
1, 2018
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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: October 17, 2017
TO: Operations Committee
FROM: Derek Matheson, CAO
SUBJECT: 3rd 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 third quarter of
2017.
EXHIBITS: Report is attached
BUDGET IMPACT: N/A
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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 PD17-391 Seattle, City of 2016 Justice Assistance Grant (JEG)
Interlocal Agreement)7/7/2017-9/30/2019 $42,062.00 Mayor Police
Q3 EC17-397 4Leaf Inc Plan Review 2017 7/17/2017-11/21/2017 $60,000.00 Mayor
Economic and
Community
Development
Q3 PK17-403 Skycorp Ltd Martin Property Structure Demolitions 7/15/2017-12/31/2017 $34,980.00 Mayor Parks
Q3 PW17-404 Anchor QEA LLC Naden Ave Site Improvements 7/21/2017-12/31/2017 $35,000.00 Mayor Public Works
Q3 PW17-405 GeoEngineers Inc Linda Heights Pump Station 7/21/2017-7/1/2018 $34,260.00 Mayor Public Works
Q3 EC17-084 KPG Inc
Meet Me on Meeker Design and
Construction Standards
Amendment No 1
7/26/2017-12/31/2017 $26,881.94 Mayor
Economic and
Community
Development
Q3 EC17-418 Tube Art Displays Inc Showare Wall Sign 7/27/2017-9/21/2017 $53,684.95 Mayor
Economic and
Community
Development
Q3 PW17-419 A Plus Demolition & Excavation Inc Barber Property Demolition 7/26/2017-8/31/2017 $38,950.00 Mayor Public Works
Q3 PD17-426 King County Sheriff's Office Registered Sex Offender Checks - 2017 7/1/2017-6/30/2018 $36,559.76 Mayor Police
Q3 PW17-430 JECB LLC S 212th St and 72nd Ave S Intersection
Improvements 8/2/2017-12/31/2018 $28,720.00 Mayor Public Works
Q3 EC17-432 Thunderbirds Hocket Enterprises LLC Thunderbirds/City of Kent Advertising 8/9/2017-5/31/2018 $59,400.00 Mayor
Economic and
Community
Development
Q3 PK17-433 Greenshield Systems LLC Service Club Ballfields Drainage System
Installation 8/4/2017-10/30/2017 $49,914.70 Mayor Parks
Q3 PK17-258 Christensen Inc General Contractor Legal Department TI 8/18/2017-11/17/2017 $28,594.50 Mayor Parks
Q3 EC17-278 SAFEbuilt Washington LLC Plan Review 8/30/2017-12/31/2017 $30,000.00 Mayor
Economic and
Community
Development
Q3 PD17-285 Kent Youth and Family Services Victim Advocate Services for Human
Trafficking Victims 9/12/2017-6/30/2018 $50,000.00 Mayor Police
Q3 PW17-286 SkyCorp Ltd Gribble Property Demolition 9/14/2017-9/30/2017 $29,669.80 Mayor Public Works
Q3 IT17-292 2FA Inc 2016-2017 2FA One Security Solution (for
Police Department)1/29/2016-7/29/2017 $49,585.99 Mayor IT
Q3 PK17-443 PACE Engineers Survey Mapping of 248th Street Frontage
at Morrill Meadows Park 9/6/2017-1/31/2018 $25,000.00 Mayor Parks
Q3 PW17-445 Forest Clouds LLC Meridian Valley Creek Erosion Repair 9/20/2017-10/13/2017 $45,460.00 Mayor Public Works
Q2 PW17-155 ICF Jones & Stokes Inc North Hytek Mitigation - S 216th St 4/4/2017-5/31/2018 $50,887.61 Mayor Public Works
Q2 PW17-165 Transpo Group USA Inc 212th & 72nd Traffic Signal 4/14/2017-10/1/2017 $27,749.00 Mayor Public Works
Q2 PW17-178 Tetra Tech Inc Lakes Monitoring & Leber Homestead 4/18/2017-4/15/2018 $42,204.99 Mayor Public Works
Q2 PW17-187 Shearer Design LLC Garrison Creek Bridge 4/24/2017-12/31/2017 $62,252.00 Mayor Public Works
Q2 PW17-200 A Plus Demolition & Excavation Inc Recycling Events 4/28/2017-12/31/2017 $48,000.00 Mayor Public Works
17
CONTRACTS GREATER THAN $25,000 NOT APPROVED BY COUNCIL
QTR CONTRACT NO.CONTRACTOR'S NAME PROJECT NAME TERM CONTRACT
AMOUNT
APPROVAL
AUTHORITY DEPARTMENT
Q2 EC17-214 Van Ness Feldman LLP Federal Lobbying 5/4/2017-12/31/2017 $56,000.00 Mayor
Economic and
Community
Development
Q2 PW17-215 GeoEngineers Inc S 218th Street Improvements 5/11/2017-12/31/2018 $48,442.00 Mayor Public Works
Q2 PK17-221 NETServices LLC Kent Memorial Park Pole Replacement and
Barrier Netting Installation 5/15/2017-8/14/2017 $46,417.85 Mayor Parks
Q2 IT17-223 VeriPic PD Digital Evidence and Mobile Licensing 11/1/2016-12/31/2017 $25,459.50 Mayor IT
Q2 PW17-239 JECB LLC 2017 Plastic Markings 5/22/2017-12/31/2018 $34,733.33 Mayor Public Works
Q2 PW17-240 JECB LLC 2017 Paint Line Striping & RPM
Replacement 5/22/2017-12/31/2018 $38,375.00 Mayor Public Works
Q2 HR17-351 RL Evans Inc Health Care Insurance Brokerage 1/1/2016-12/31/2017 $45,000.00 Mayor Human
Resources
Q2 PK17-352 Stripe Rite Inc Service Club Ballfields-Sealcoating and
Restriping of Parking Lot 5/31/2017-9/29/2017 $25,411.30 Mayor Parks
Q2 PD17-377 Washington State Department of
Social and Health Services (DSHS)
Interlocal Agreement for CSEC Task Force
Support - Fund a human trafficking victim
advocate at Kent Youth and Family
Services
6/27/2017-6/30/2018 $50,000.00 Mayor Police
Q2 PW17-386 Raedeke Associates Inc Valley Floor Community Park Wetland
Delineation 6/30/2017-6/15/2018 $26,700.00 Mayor Public Works
Q1 PW17-013 SH&H Valuation LLC 132nd Ave SE Sidewalk Improvements 1/5/2017-12/31/2017 $29,650.00 Mayor Public Works
Q1 PW16-012-003 GeoEngineers Inc Amendment No 2
S 228th St UPRR Grade Separation 1/13/2017-12/31/2017 $30,562.00 Mayor Public Works
Q1 PW17-036 David Evans and Associates Inc 132nd Pedestrian Improvements 1/23/2017-4/1/2017 $41,124.00 Mayor Public Works
Q1 PW17-037 David Evans and Associates Inc East valley Highway Overlay 1/23/2017-5/1/2017 $40,868.00 Mayor Public Works
Q1 PK17-124 Middleton, Reid Lake Fenwick Floating Walkway
Replacement Oversight 3/10/2017-12/31/2018 $56,683.00 Mayor Parks
Q1 PK17-131 Washington State Slo-Pitch Umpires
Association
2017 Softball Umpires Goods and Services
Agreement 4/12/2017-9/30/2017 $45,000.00 Mayor Parks
Q1 PK17-136 Highline School District No 401 2017 Camp Waskowitz 7/31/2017-8/4/2017 $40,500.00 Department
Director Parks
Q1 PK17-145 Miller Hayashi Architects PLLC Lake Meridian Bathhouse Renovation
Project Oversight 3/7/2017-12/31/2018 $42,400.00 Mayor Parks
Q1 PK17-148 Vital Mechanical Service Heat Exchanger Replacement at Kent-
Meridian Pool 4/1/2017-6/30/2017 $37,041.97 Mayor Parks
18
FINANCE DEPARTMENT
Aaron BeMiller, Director
Phone: 253-856-5260
Fax: 253-856-6255
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
DATE: October 17, 2017
TO: Operations Committee
FROM: Aaron BeMiller, Director
SUBJECT: Square Footage Tax Increase – Information Only
SUMMARY: Effective January 1, 2013, the City of Kent implemented a local
Business and Occupation Tax (B&O), which is comprised of two complementary
components: gross receipts and square footage. It is structured so that the tax due
is based on the larger of these two components. The square footage component
was included largely to address the destination-based sourcing requirements
established by the state in 2008, whereby most of the B&O taxes generated from
manufacturing, wholesaling and warehousing activities are typically sourced outside
of Kent.
Because the Kent Valley is home to a heavy base of manufacturing and large
distribution centers that export goods outside the City, the amount of gross receipts
tax that would otherwise be collected is disproportionate to the revenues needed to
provide essential City services. The square footage tax provides the mechanism to
collect tax on this subset of businesses that significantly contribute to the need for
services, including but not limited to, construction and maintenance of roads.
Impact of Doubling Square Footage Tax(A)
Currently, approximately 3,500 taxpayers (≈ 220 chamber members – 6 percent)
are registered and filing B&O tax:
≈ 2,000 (57 percent) file returns and owe/pay B&O tax
≈ 1,500 (43 percent) file returns but do not owe any tax
The estimated impact of doubling(B) the current square footage tax rates is:
≈ 680 businesses would be affected, generating ≈ $3 million annually
MOTION: Information Only
19
≈ 60 of the affected businesses are chamber members (9 percent), generating
≈ $550,000 annually (18 percent)
(A) This information is based on returns filed for the most recent year available. It
is limited in scope to data originally reported on the returns and does not
reflect amended returns or adjustments made by the department. The actual
tax increase would vary. Chamber member information is based on the Kent
Chamber Member’s list as of April 2017.
(B) Rate for warehouse square footage increases from .03 per square foot per
quarter to .06; other square footage increases from .01 per square foot per
quarter to .02.
BUDGET IMPACT: Additional revenues generated (half of total square footage
revenues) would be deposited into the Capital Resources Fund and budgeted for
Parks capital or any good governmental purpose as determined by the Mayor and
City Council, such as public safety facilities.
20
1 Amend Ch. 3.28 KCC -
Re: Square Footage Tax
ORDINANCE NO.
AN ORDINANCE of the City Council of the
City of Kent, Washington, amending Section
3.28.050 of the Kent City Code, entitled
“Imposition of the tax – Tax or fee levied,” and
Section 3.28.130 of the Kent City Code, entitled
“Limitation of revenue received,” to increase the
square footage tax.
RECITALS
A. In 2012, the city enacted a Business and Occupation Tax and
a Square Footage Tax.
B. The city now has a demonstrated need to increase its capital
resources accounts.
C. The mayor has proposed this increase to address the need for
increased capital resources.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT,
WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS:
ORDINANCE
SECTION 1. - Amendment. Section 3.28.050 of the Kent City
Code, entitled “Imposition of the tax – Tax or fee levied,” is hereby
amended as follows:
21
2 Amend Ch. 3.28 KCC -
Re: Square Footage Tax
Sec. 3.28.050. Imposition of the tax – Tax or fee levied.
Except as provided in subsection (C) of this section, there is hereby levied
upon and shall be collected from every person a tax for the act or privilege
of engaging in business activities within the city, whether the person’s
office or place of business be within or without the city. The tax shall be in
amounts to be determined by application of rates against the gross
proceeds of sale, gross income of business, or value of products, including
byproducts, and by application of rates against the square footage of
business office or facility space within the city, as the case may be, as
follows:
A. Gross receipts tax.
1. Upon every person engaging within the city in business as an
extractor; as to such persons the amount of the tax with respect to such
business shall be equal to the value of the products, including byproducts,
extracted within the city for sale or for commercial or industrial use,
multiplied by the rate of 0.152 hundredths of one percent (0.00152). The
measure of the tax is the value of the products, including byproducts, so
extracted, regardless of the place of sale or the fact that deliveries may be
made to points outside the city.
2. Upon every person engaging within the city in business as a
manufacturer, as to such persons the amount of the tax with respect to
such business shall be equal to the value of the products, including
byproducts, manufactured within the city, multiplied by the rate of 0.046
hundredths of one percent (0.00046). The measure of the tax is the value
of the products, including byproducts, so manufactured, regardless of the
place of sale or the fact that deliveries may be made to points outside the
city.
22
3 Amend Ch. 3.28 KCC -
Re: Square Footage Tax
3. Upon every person engaging within the city in the business of
making sales at wholesale, as to such persons, the amount of tax with
respect to such business shall be equal to the gross proceeds of such sales
of the business without regard to the place of delivery of articles,
commodities or merchandise sold, multiplied by the rate of 0.152
hundredths of one percent (0.00152).
4. Upon every person engaging within the city in the business of
making sales at retail, as to such persons, the amount of tax with respect
to such business shall be equal to the gross proceeds of such sales of the
business, without regard to the place of delivery of articles, commodities
or merchandise sold, multiplied by the rate of 0.046 hundredths of one
percent (0.00046).
5. Upon every person engaging within the city in the business of
(a) printing, (b) both printing and publishing newspapers, magazines,
periodicals, books, music, and other printed items, (c) publishing
newspapers, magazines and periodicals, (d) extracting for hire, and (e)
processing for hire; as to such persons, the amount of tax on such
business shall be equal to the gross income of the business multiplied by
the rate of 0.046 hundredths of one percent (0.00046).
6. Upon every person engaging within the city in the business of
making sales of retail services; as to such persons, the amount of tax with
respect to such business shall be equal to the gross proceeds of sales
multiplied by the rate of 0.152 hundredths of one percent (0.00152).
7. Upon every other person engaging within the city in any
business activity other than or in addition to those enumerated in the
above subsections; as to such persons, the amount of tax on account of
such activities shall be equal to the gross income of the business multiplied
23
4 Amend Ch. 3.28 KCC -
Re: Square Footage Tax
by the rate of 0.152 hundredths of one percent (0.00152). This subsection
includes, among others, and without limiting the scope hereof (whether or
not title to material used in the performance of such business passes to
another by accession, merger, or other than by outright sale), persons
engaged in the business of developing or producing custom software or of
customizing canned software, producing royalties or commissions, and
persons engaged in the business of rendering any type of service which
does not constitute a sale at retail, a sale at wholesale, or a retail service.
B. Square footage tax. Upon every person who leases, owns, occupies,
or otherwise maintains an office, warehouse, or other place of business
within the city for purposes of engaging in business activities in the city,
the tax shall be measured by the number of square feet of warehouse
business floor space or other business floor space for each office,
warehouse, or other place of business leased, owned, occupied, or
otherwise maintained within the city during the reporting period, calculated
to the nearest square foot.
1. Subject to the reductions established in subsection (B)(6) of
this section, the amount of the tax due shall be equal to the sum of the
number of square feet of business warehouse floor space for each business
warehouse leased, owned, occupied, or otherwise maintained within the
city multiplied by the rate of three cents ($0.036) quarterly for each
calendar year, and the number of square feet of other business floor space
for each office or other place of business leased, owned, occupied, or
otherwise maintained within the city multiplied by the rate of one cent
($0.012) quarterly for each calendar year.
2. For purposes of this section, business warehouse means a
building or structure, or any part thereof, in which goods, wares,
24
5 Amend Ch. 3.28 KCC -
Re: Square Footage Tax
merchandise, or commodities are received or stored, whether or not for
compensation, in furtherance of engaging in business.
3. For purposes of this section, other business floor space means
the floor space of an office or place of business, other than a business
warehouse.
4. For purposes of this section, the square footage shall be
computed by measuring to the inside finish of permanent outer building
walls and shall include space used by columns and projections necessary to
the building. Square footage shall not include stairs, elevator shafts, flues,
pipe shafts, vertical ducts, heating or ventilation shafts, janitor closets,
and electrical or utility closets.
5. Persons with more than one (1) office, warehouse, or other
place of business within the city must include all business warehouse floor
space and other business floor space for all locations within the city. When
a person rents space to another person, the person occupying the rental
space is responsible for the square footage business tax on that rental
space only if the renter has exclusive right of possession in the space as
against the landlord. Space rented for the storage of goods in a warehouse
where no walls separate the goods, and where the exclusive right of
possession in the space is not held by the person to whom the space is
rented, shall be included in the warehouse business floor space of the
person that operates the warehouse business, and not by the person
renting the warehouse space.
6. If the square footage tax imposed in this subsection (B) is
less than or equal to the gross receipts tax imposed in subsection (A) of
this section, no square footage tax will be due; if the square footage tax
imposed in this subsection (B) exceeds the gross receipts tax imposed in
25
6 Amend Ch. 3.28 KCC -
Re: Square Footage Tax
subsection (A) of this section, the taxpayer shall also remit the excess over
the gross receipts tax payable under subsection (A) of this section.
C. Gross receipts exemption/square footage threshold.
1. Any person whose gross proceeds of sales, gross income of
the business, and value of products, including byproducts, as the case may
be, from all activities conducted within the city during any quarter are
equal to or less than sixty-two thousand five hundred dollars ($62,500)
during that quarter shall be exempt from the gross receipts tax imposed in
this chapter. The applicable tax rates shall only apply to amounts in excess
of sixty-two thousand five hundred dollars ($62,500) during any quarter.
2. The square footage tax imposed in subsection (B) of this
section shall not apply to any person unless that person’s total floor area
of business space within the city exceeds the following threshold:
a. Four thousand (4,000) taxable square feet of business
warehouse space; or
b. Twelve thousand (12,000) taxable square feet of other
business floor space.
This is a threshold and not an exemption. If the square footage tax
applies, it applies to all business space leased, owned, occupied, or
otherwise maintained by the taxpayer during the applicable reporting
period.
D. Rules. The director may promulgate rules and regulations regarding
the manner, means, and method of calculating any tax imposed under this
section.
26
7 Amend Ch. 3.28 KCC -
Re: Square Footage Tax
SECTION 2. - Amendment. Section 3.28.130 of the Kent City
Code, entitled “Limitation of revenue received,” is hereby amended as
follows:
Sec. 3.28.130. Limitation of revenue received. One-half of the
revenue received from the square footage tax shall be allocated to the
city’s Capital Resources Fund. Remaining rRevenue received from the
taxes imposed by this chapter shall first then be applied to the actual cost
to staff and operate the business and occupation tax division, including one
(1) information technology position dedicated to support that division, but
not to exceed the amount budgeted for that division by the city council.
After the above allocations, oOne hundred (100) percent of the any
remainingresidual revenue shall be allocated to the design, construction,
maintenance, improvement, operation, and repair of the city’s
transportation infrastructure and appurtenant improvements including,
without limitation, streets, curbs, gutters, sidewalks, bicycle and
pedestrian lanes and paths, street trees, drainage, lighting, and
signalization. up to a total annual allocation of four million seven hundred
thousand dollars ($4,700,000). Until January 1, 2017, any remaining
revenues received shall be applied to the capital improvement fund and
allocated according to the direction of the city council; beginning January
1, 2017, one hundred (100) percent of the remaining revenue after
payment of the actual cost to staff and operate the business and
occupation tax division, including one (1) information technology position
dedicated to support that division, shall be allocated to the design,
construction, maintenance, improvement, operation, and repair of the
city’s transportation infrastructure and appurtenant improvements
including, without limitation, streets, curbs, gutters, sidewalks, bicycle and
pedestrian lanes and paths, street trees, drainage, lighting, and
signalization.
Comment [AL1]: Is this the technical title of that
fund? Just want to make sure
27
8 Amend Ch. 3.28 KCC -
Re: Square Footage Tax
SECTION 3. – Amendment Effective Date. The amendments made
by this ordinance, including the square footage tax increase and the
reallocation of revenues, shall take effect on January 1, 2019.
SECTION 4. – Severability. If any one or more section, subsection,
or sentence of this ordinance is held to be unconstitutional or invalid, such
decision shall not affect the validity of the remaining portion of this
ordinance and the same shall remain in full force and effect.
SECTION 5. – Corrections by City Clerk or Code Reviser. Upon
approval of the city attorney, the city clerk and the code reviser are
authorized to make necessary corrections to this ordinance, including the
correction of clerical errors; ordinance, section, or subsection numbering;
or references to other local, state, or federal laws, codes, rules, or
regulations.
SECTION 6. – Effective Date. This ordinance shall take effect and
be in force thirty days from and after its passage, as provided by law.
SUZETTE COOKE, MAYOR Date Approved
ATTEST:
KIMBERLY A. KOMOTO, CITY CLERK Date Adopted
Date Published
APPROVED AS TO FORM:
28
9 Amend Ch. 3.28 KCC -
Re: Square Footage Tax
TOM BRUBAKER, CITY ATTORNEY
29
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30
FINANCE DEPARTMENT
Aaron BeMiller, Director
Phone: 253-856-5260
Fax: 253-856-6255
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
DATE: October 17, 2017
TO: Operations Committee
FROM: Aaron BeMiller, Director
SUBJECT: August Financial Report – Information Only
MOTION: Information Only
SUMMARY: The Finance Director will report out the August 2017 financial report.
BUDGET IMPACT:
BACKGROUND:
31
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32
2017
Adj Budget
2017
YTD
2017
Est Actual
Variance
Favorable
(Unfavorable)
%Variance
Favorable
(Unfavorable)
Revenues 93,795,960 60,794,888 97,184,160 3,388,200 3.6%
Expenditures 96,229,260 53,340,774 95,760,010 469,250 0.5%
Net Revenues Less Expenditures (2,433,300) 7,454,114 1,424,150 3,857,450
Beginning Fund Balance 19,987,828 19,987,828
Ending Fund Balance 17,554,528 21,411,978
Ending Fund Balance Detail:
General Fund Reserves 14,562,958 18,599,188
15.1% 19.4%
Contingency for Unanticipated Costs 1,500,000 1,500,000
Strategic Opportunities Fund 425,000 425,000
Restricted for Annexation 1,066,570 887,790
Revenue Overview
Expenditures Overview
August 2017 Monthly Financial Report
City of Kent, Washington
General Fund Overview
Summary
Analysis through August shows an overall positive budget variance of $3.9 million.
The 2017 adopted budget reflects an expected use of $2.4 million of fund balance, including $2 million for Parks
capital projects.
The budgeted use of fund balance is offset by the positive budget variance of $3.9 million, creating a net surplus of
$1424k.
General Fund Reserves are estimated to end the year at $18.6 million, or 19.4% of estimated 2017 expenditures.
Revenues are estimated to end the year approximately $3.4 million (3.6%) higher than budgeted.
Through August, all departments are remaining fairly close to budget with an overall favorable budget variance of
$469k or 0.5%.
33
Revenue Categories 2017
Adj Budget
2017
YTD
2017
Est Actual
Variance
Favorable
(Unfavorable)
%Variance
Favorable
(Unfavorable)
Taxes:
Property 22,782,330 12,219,657 22,807,160 24,830 0.1%
Sales & Use 19,756,570 13,894,474 20,367,240 610,670 3.1%
Utility 18,947,950 13,463,935 19,295,390 347,440 1.8%
Business & Occupation 8,900,000 4,522,680 8,954,950 54,950 0.6%
Other 869,990 475,270 901,730 31,740 3.6%
Licenses and Permits 5,611,350 4,483,024 6,130,560 519,210 9.3%
Intergovernmental Revenue 7,712,070 4,400,784 7,932,120 220,050 2.9%
Charges for Services 5,117,170 4,686,221 6,111,220 994,050 19.4%
Fines and Forfeitures 1,565,970 1,182,255 1,596,450 30,480 1.9%
Miscellaneous Revenue 1,582,560 1,466,590 2,137,340 554,780 35.1%
Transfers In 950,000 - 950,000 -
Total Revenues 93,795,960 60,794,888 97,184,160 3,388,200 3.6%
Licenses & Permits: Estimated year-end collections at $519k in excess of budget, largely due to increased
Building/Structure Permits ($221k), Fire Permits ($173k), and Street/Curb Permits ($144k).
Charges for Services: Estimated year-end collections at $994k in excess of budget, largely due to increased
permit review fees ($1.1m) offset by decreased public safety ($70k) and Culture & Rec ($43k) fees.
Miscellaneous Revenue: Estimated year-end collections at $465k in excess of budget, largely due to
increased interest income ($78k) and reimbursements for services ($390k).
August 2017 Monthly Financial Report
City of Kent, Washington
General Fund Overview - Revenues
Variance analysis for revenues is provided for particular line items or those in which the estimated actual
amount differs from the budgeted amount by at least 10% or minimum of $500,000.
Variance Notes
Sales & Use Tax: July and August Sales Tax Revenues exceeded the same period last year by ~$300k
Property Taxes
24%
Sales Taxes
21%
Utility Taxes
20%
B&O Taxes
9%Other Taxes
1%
Licenses and Permits
6%
Intergovernmental
8%
Charges for Services
6%
Fines & Forfeits 2%
Misc & Transfers In
3%
Other
25%
2017 Estimated
Actual Revenues
34
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 4,829 5,464 5,578
February 5,138 5,225 5,024
March 6,546 7,439 7,586
April 16,091 14,962 17,008
May 6,600 7,175 6,492
June 5,578 6,225 6,175
July 6,545 6,040 7,351
August 6,545 5,068 5,581
September 6,531 6,810 0
October 16,476 15,667 0
November 6,303 6,086 0
December 9,602 7,635 0
Total 96,784 93,796 60,795
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 0 9 0
February 199 168 197
March 719 717 711
April 9,550 8,760 9,768
May 1,305 2,136 1,324
June 83 132 109
July 55 46 26
August 55 91 85
September 441 490 0
October 8,525 8,683 0
November 1,414 1,368 0
December 155 184 0
Total 22,502 22,782 12,220
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 1,461 1,507 1,686
February 2,026 1,974 1,986
March 1,519 1,448 1,550
April 1,575 1,457 1,547
May 1,739 1,641 1,836
June 1,236 1,347 1,587
July 1,560 1,614 1,739
August 1,560 1,785 1,964
September 1,594 1,676 0
October 1,691 1,660 0
November 1,822 1,812 0
December 1,793 1,834 0
Total 19,576 19,757 13,894
August 2017 Monthly Financial Report
City of Kent, Washington
General Fund Revenues ($ in Thousands)
All Revenues Sources
Property Tax
Sales Tax
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
17 Bud 16 Act 17 Act
$0
$5,000
$10,000
$15,000
$20,000
$25,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
17 Bud 16 Act 17 Act
$0
$5,000
$10,000
$15,000
$20,000
$25,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
17 Bud 16 Act 17 Act
35
August 2017 Monthly Financial Report
City of Kent, Washington
General Fund Revenues ($ in Thousands)
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 2,115 2,083 1,842
February 1,708 1,632 1,829
March 1,584 1,570 1,739
April 1,597 1,823 1,873
May 1,491 1,457 1,566
June 1,368 1,341 1,505
July 1,563 1,731 1,631
August 1,563 1,403 1,479
September 1,584 1,636 0
October 1,432 1,524 0
November 1,499 1,421 0
December 1,107 1,327 0
Total 18,611 18,948 13,464
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 1 8 1
February 2 37 4
March 165 170 494
April 1,383 1,839 1,945
May 737 445 232
June 115 128 153
July 1,632 1,659 1,984
August 1,632 456 185
September 169 139 0
October 2,293 1,950 0
November 239 287 0
December 2,761 2,652 0
Total 11,130 9,770 4,998
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 1,252 1,454 2,049
February 1,203 1,013 1,008
March 2,559 2,699 3,092
April 1,986 1,512 1,876
May 1,328 1,446 1,534
June 2,775 3,030 2,820
July 1,734 1,501 1,969
August 1,734 1,323 1,868
September 2,743 2,760 0
October 2,534 1,990 0
November 1,329 1,068 0
December 3,787 2,743 0
Total 24,965 22,539 16,219
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
17 Bud 16 Act 17 Act
$0
$2,000
$4,000
$6,000
$8,000
$10,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
17 Bud 16 Act 17 Act
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
17 Bud 16 Act 17 Act
36
Department 2017
Adj Budget
2017
YTD
2017
Est Actual
Variance
Favorable
(Unfavorable)
%Variance
Favorable
(Unfavorable)
City Council 352,110 234,469 341,700 10,410 3.0%
Mayor's Office/City Clerk 2,709,760 1,485,671 2,546,600 163,160 6.0%
Economic & Community Dev 6,394,650 3,712,955 5,979,300 415,350 6.5%
Finance 2,734,560 1,642,507 2,658,500 76,060 2.8%
Fire Contracted Services 3,603,110 2,451,063 3,662,300 (59,190)-1.6%
Human Resources 1,977,930 1,161,804 1,856,100 121,830 6.2%
Information Technology 517,310 345,040 541,000 (23,690)-4.6%
Law 1,737,080 1,040,986 1,639,200 97,880 5.6%
Municipal Court 3,181,510 2,072,462 3,166,900 14,610 0.5%
Parks, Recreation & Comm Svcs 17,229,170 10,964,595 17,028,600 200,570 1.2%
Police 36,976,600 24,125,678 37,130,400 (153,800)-0.4%
Public Works 1,294,960 748,080 1,168,900 126,060 9.7%
Non-Departmental 17,520,510 3,355,464 18,040,510 (520,000)-3.0%
Total Expenditures 96,229,260 53,340,774 95,760,010 469,250 0.5%
August 2017 Monthly Financial Report
City of Kent, Washington
General Fund Overview - Expenditures
Variance analysis for expenditures is provided for particular departments or those in which the estimated actual
amount differs from the budgeted amount by at least 10% or a minimum of $500,000.
Variance Notes
None.
City Council
Mayor's Office/City
Clerk
3%
Economic &
Community Dev
6%
Finance
3%
Fire Contracted
Services
4%
Human Resources
2%Information
TechnologyLaw
2%
Municipal Court
3%
Parks, Recreation &
Comm Svcs
18%
Police
39%
Public Works
1%
Non-Departmental
19%
Other
11%
2017 Estimated Actual Expenditures
37
2015 2016 2017 2017 2017
Actual Actual Adj Budget YTD Est Actual
Beginning Fund Balance 11,312,140 15,372,499 19,987,828 19,987,828 19,987,828
Revenues
Taxes:
Property 22,015,525 22,534,441 22,782,330 12,219,657 22,807,160
Sales & Use 18,583,057 19,814,047 19,756,570 13,894,474 20,367,240
Utility 18,151,853 18,490,458 18,947,950 13,463,935 19,295,390
Business & Occupation 7,656,220 9,311,445 8,900,000 4,522,680 8,954,950
Other 1,023,500 961,833 869,990 475,270 901,730
Licenses and Permits 5,827,474 6,269,525 5,611,350 4,483,024 6,130,560
Intergovernmental Revenue 7,783,935 8,072,343 7,712,070 4,400,784 7,932,120
Charges for Services 5,814,133 5,363,205 5,117,170 4,686,221 6,111,220
Fines and Forfeitures 1,660,366 1,551,720 1,565,970 1,182,255 1,596,450
Miscellaneous Revenue 1,756,485 2,302,027 1,582,560 1,466,590 2,137,340
Transfers In 996,921 962,261 950,000 - 950,000
Total Revenues 91,269,469 95,633,303 93,795,960 60,794,888 97,184,160
Expenditures
City Council 298,884 337,355 352,110 234,469 341,700
Mayor's Office/City Clerk 2,211,861 2,339,581 2,709,760 1,485,671 2,546,600
Economic & Community Dev 5,345,212 5,521,764 6,394,650 3,712,955 5,979,300
Finance 2,419,039 2,751,128 2,734,560 1,642,507 2,658,500
Fire Contracted Services 3,513,988 3,556,484 3,603,110 2,451,063 3,662,300
Human Resources 1,039,875 1,733,010 1,977,930 1,161,804 1,856,100
Information Technology 456,328 509,617 517,310 345,040 541,000
Law 1,198,769 1,458,153 1,737,080 1,040,986 1,639,200
Municipal Court 2,988,951 3,079,215 3,181,510 2,072,462 3,166,900
Parks, Recreation & Comm Svcs 15,595,739 16,027,802 17,229,170 10,964,595 17,028,600
Police 32,992,234 35,155,894 36,976,600 24,125,678 37,130,400
Public Works 4,896,300 1,273,864 1,294,960 748,080 1,168,900
Non-Departmental 14,251,930 17,274,106 17,520,510 3,355,464 18,040,510
Total Expenditures 87,209,110 91,017,974 96,229,260 53,340,774 95,760,010
Net Revenues less Expenditures 4,060,359 4,615,329 (2,433,300) 7,454,114 1,424,150
Ending Fund Balance 15,372,499 19,987,828 17,554,528 27,441,942 21,411,978
Ending Fund Balance Detail:
General Fund Reserves 11,749,159 16,996,258 14,562,958 18,599,188
based on same year actuals/budget 13.5% 18.7% 15.1%19.4%
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 1,698,340 1,066,570 1,066,570 887,790
August 2017 Monthly Financial Report
City of Kent, Washington
General Fund
38
2015 2016 2017 % of
thru August thru August thru August Budget
Revenues
Taxes:
Property 11,631,725 11,999,658 12,219,657 219,999 1.8% 53.1%
Sales & Use 12,037,650 12,913,802 13,894,474 980,673 7.6% 51.6%
Utility 13,640,835 12,868,236 13,463,935 595,699 4.6% 54.6%
Business & Occupation 3,449,137 4,298,817 4,522,680 223,863 5.2% 28.8%
Other 501,549 512,120 475,270 (36,850) -7.2% 30.6%
Licenses and Permits 2,964,948 3,902,357 4,483,024 580,666 14.9% 51.9%
Intergovernmental Revenue 4,120,047 4,384,220 4,400,784 16,564 0.4% 52.7%
Charges for Services 3,975,282 3,578,227 4,686,221 1,107,993 31.0% 67.8%
Fines and Forfeitures 1,236,014 1,081,812 1,182,255 100,443 9.3% 57.7%
Miscellaneous Revenue 1,161,445 1,182,119 1,466,590 284,471 24.1% 65.7%
Transfers In - - - -
Total Revenues 54,718,634 56,721,367 60,794,888 4,073,521 7.2% 64.8%
Expenditures
City Council 200,452 223,672 234,469 10,797 4.8% 66.6%
Mayor's Office/City Clerk 1,414,477 1,488,527 1,485,671 (2,856) -0.2% 54.8%
Economic & Community Dev 3,390,095 3,592,016 3,712,955 120,939 3.4% 58.1%
Finance 1,585,444 1,848,756 1,642,507 (206,249) -11.2% 60.1%
Fire Contracted Services 2,427,457 2,401,226 2,451,063 49,837 2.1% 68.0%
Human Resources 688,946 1,042,116 1,161,804 119,688 11.5% 58.7%
Information Technology 285,524 339,884 345,040 5,157 1.5% 66.7%
Law 801,332 984,761 1,040,986 56,226 5.7% 59.9%
Municipal Court 1,964,496 2,039,947 2,072,462 32,516 1.6% 65.1%
Parks, Recreation & Comm Svcs 10,254,311 10,577,959 10,964,595 386,636 3.7% 63.6%
Police 21,517,015 22,726,558 24,125,678 1,399,119 6.2% 65.2%
Public Works *3,284,659 966,018 748,080 (217,938) -22.6% 57.8%
Non-Departmental 269,140 2,158,042 3,355,464 1,197,422 55.5% 19.2%
Total Expenditures 48,083,349 50,389,481 53,340,774 2,951,293 5.9% 55.4%
* 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.
Variance
August 2017 Monthly Financial Report
City of Kent, Washington
General Fund
Year-to-Year Month Comparison
2016-17
39
2015 2016 2017 2017 2017
Actual Actual Budget YTD Est Actual
Operating revenues and expenditures only; capital and non-capital projects are excluded.
In instances where expenditures exceed revenues, fund balance is being utilized.
Street Fund
Revenues 11,644,554 14,254,751 12,272,430 7,645,474 12,984,000
Expenditures 8,748,733 14,369,693 12,447,540 6,946,584 12,371,030
Net Revenues Less Expenditures 2,895,821 (114,942)(175,110)698,891 612,970
LEOFF 1 Retiree Benefits
Revenues 1,341,722 1,035,289 1,148,730 631,845 1,113,900
Expenditures 1,279,216 954,561 1,163,220 756,438 1,056,500
Net Revenues Less Expenditures 62,506 80,728 (14,490)(124,593)57,400
Lodging Tax
Revenues 279,878 294,859 281,000 178,548 304,000
Expenditures 257,164 219,989 338,060 244,195 218,800
Net Revenues Less Expenditures 22,714 74,870 (57,060)(65,647)85,200
Youth/Teen Programs
Revenues 894,592 911,855 928,600 660,405 934,850
Expenditures 920,380 942,000 942,000 942,000
Net Revenues Less Expenditures (25,788)(30,145)(13,400)660,405 (7,150)
Capital Resources
Revenues 20,209,541 20,751,646 12,713,960 10,875,645 15,153,150
Expenditures 11,135,015 15,248,984 15,473,530 1,468,913 15,498,530
Net Revenues Less Expenditures 9,074,526 5,502,662 (2,759,570)9,406,731 (345,380)
Criminal Justice
Revenues 4,753,967 4,873,770 5,208,990 4,174,807 5,777,700
Expenditures 2,965,408 3,157,680 5,257,070 2,827,158 4,168,300
Net Revenues Less Expenditures 1,788,559 1,716,090 (48,080)1,347,649 1,609,400
ShoWare Operating
Revenues 1,680,882 1,647,988 1,150,000 179,265 1,150,000
Expenditures 518,720 1,097,457 1,089,320 460,811 796,550
Net Revenues Less Expenditures 1,162,162 550,531 60,680 (281,546)353,450
Other Operating
Revenues 127,615 135,731 116,520 81,360 135,020
Expenditures 44,550 63,059 116,520 95,290 98,000
Net Revenues Less Expenditures 83,065 72,672 (13,930)37,020
Councilmanic Debt Service
Revenues 17,181,106 86,581,322 10,781,240 2,721,443 11,159,200
Expenditures 17,172,776 85,720,181 10,316,410 2,721,443 10,316,410
Net Revenues Less Expenditures 8,329 861,141 464,830 842,790
Special Assessment Debt Service
Revenues 2,604,505 2,151,133 1,561,380 1,252,288 1,561,380
Expenditures 4,836,771 3,032,661 2,585,830 196,552 2,585,830
Net Revenues Less Expenditures (2,232,266)(881,528)(1,024,450)1,055,735 (1,024,450)
2016: Includes street and transportation revenues and costs moved from the General Fund.
Debt Service Funds
August 2017 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Special Revenue 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.
40
2015 2016 2017 2017 2017
Actual Actual Budget YTD Est Actual
Operating revenues and expenditures only; capital and non-capital projects are excluded.
In instances where expenditures exceed revenues, fund balance is being utilized.
August 2017 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Water Utility
Revenues 23,967,361 24,526,000 25,333,130 17,502,000 25,727,630
Expenditures 21,337,546 21,654,832 28,079,700 12,041,477 22,901,490
Net Revenues Less Expenditures 2,629,815 2,871,168 (2,746,570)5,460,523 2,826,140
Sewer/Drainage Utility
Revenues 49,821,430 53,289,642 52,276,840 34,689,174 52,996,540
Expenditures 48,838,724 50,599,649 50,219,100 29,262,368 48,512,760
Net Revenues Less Expenditures 982,706 2,689,993 2,057,740 5,426,805 4,483,780
Solid Waste Utility
Revenues 774,072 899,710 452,866 903,710
Expenditures 365 471,180 830,930 323,894 464,010
Net Revenues Less Expenditures (365)302,892 68,780 128,971 439,700
Golf Complex
Revenues 2,661,490 2,475,682 2,871,410 1,826,460 2,309,000
Expenditures 2,867,873 3,188,762 2,820,340 1,840,663 2,810,000
Net Revenues Less Expenditures (206,383)(713,080)51,070 (14,203)(501,000)
Fleet Services
Revenues 4,538,925 4,769,001 4,715,900 3,263,740 4,822,000
Expenditures 3,195,504 3,974,431 5,697,840 2,310,930 5,238,330
Net Revenues Less Expenditures 1,343,421 794,570 (981,940)952,811 (416,330)
Central Services
Revenues 372,070 382,444 446,510 228,566 362,000
Expenditures 350,962 399,786 421,150 189,711 355,200
Net Revenues Less Expenditures 21,108 (17,342)25,360 38,855 6,800
Information Technology
Revenues 7,603,220 7,717,834 7,962,060 5,262,311 7,953,550
Expenditures 6,708,773 6,905,076 8,921,540 4,675,939 8,655,460
Net Revenues Less Expenditures 894,447 812,757 (959,480)586,372 (701,910)
Facilities
Revenues 5,432,463 5,556,854 4,728,530 3,125,979 4,768,750
Expenditures 5,527,155 4,881,741 5,035,930 2,659,088 4,977,300
Net Revenues Less Expenditures (94,692)675,113 (307,400)466,891 (208,550)
Unemployment
Revenues 397,641 420,226 121,700 117,753 152,000
Expenditures 98,860 126,718 169,050 49,293 110,000
Net Revenues Less Expenditures 298,781 293,508 (47,350)68,461 42,000
Workers Compensation
Revenues 1,095,382 1,200,476 1,023,800 710,358 1,052,700
Expenditures 681,822 1,436,775 1,398,210 693,568 1,121,680
Net Revenues Less Expenditures 413,560 (236,299)(374,410)16,791 (68,980)
2015: Revenues reflect 2015-16 rate reduction, with GF savings going to the CR Fund to reduce the deficit.
Employee Health & Wellness
Revenues 10,487,102 10,688,926 10,432,600 7,274,581 12,995,990
Expenditures 11,298,096 12,130,696 11,936,000 9,128,911 14,629,950
Net Revenues Less Expenditures (810,994)(1,441,770)(1,503,400)(1,854,330)(1,633,960)
Enterprise Funds
Internal Service Funds
41
2015 2016 2017 2017 2017
Actual Actual Budget YTD Est Actual
Operating revenues and expenditures only; capital and non-capital projects are excluded.
In instances where expenditures exceed revenues, fund balance is being utilized.
August 2017 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Liability Insurance
Revenues 1,135,932 1,447,027 2,059,700 1,662,920 2,079,600
Expenditures 1,187,054 2,145,627 2,674,730 2,382,405 2,708,500
Net Revenues Less Expenditures (51,122)(698,600)(615,030)(719,485)(628,900)
2017: YTD expenditures include claims paid for which reimbursement will be received.
Property Insurance
Revenues 582,938 628,105 554,820 373,389 558,000
Expenditures 471,003 445,135 501,050 577,428 443,200
Net Revenues Less Expenditures 111,935 182,970 53,770 (204,039)114,800
42
2015 2016 2017
thru August thru August thru August
Operating revenues and expenditures only; capital and non-capital projects are excluded.
Street Fund
Revenues 5,751,355 7,554,624 7,645,474 90,851 1.2%
Expenditures 2,917,776 5,919,012 6,946,584 1,027,572 17.4%
Net Revenues Less Expenditures 2,833,579 1,635,611 698,891
2016 includes street and transportation revenues and costs moved from the General Fund.
LEOFF 1 Retiree Benefits
Revenues 566,673 502,872 631,845 128,973 25.6%
Expenditures 878,415 606,081 756,438 150,357 24.8%
Net Revenues Less Expenditures (311,742)(103,210)(124,593)
2016 revenues reflect a timing difference because of revenues that were not booked until June.
Lodging Tax
Revenues 150,748 164,248 178,548 14,300 8.7%
Expenditures 52,772 164,452 244,195 79,743 48.5%
Net Revenues Less Expenditures 97,977 (204)(65,647)
2016 expenditures reflect increased marketing activities.
Youth/Teen Programs
Revenues 624,440 617,923 660,405 42,481 6.9%
Expenditures
Net Revenues Less Expenditures 624,440 617,923 660,405
Capital Resources
Revenues 8,860,713 10,348,654 10,875,645 526,990 5.1%
Expenditures 2,095,389 2,945,125 1,468,913 (1,476,211)-50.1%
Net Revenues Less Expenditures 6,765,324 7,403,529 9,406,731
Expenditures higher in 2015 and 2017 due to land purchases in Q1.
Criminal Justice
Revenues 2,893,553 3,204,950 4,174,807 969,857 30.3%
Expenditures 1,864,933 1,906,679 2,827,158 920,479 48.3%
Net Revenues Less Expenditures 1,028,621 1,298,271 1,347,649
2016 increase in revenues due to strong sales tax trends and an increase in seized assets.
ShoWare Operating
Revenues 117,944 471,942 179,265 (292,678)-62.0%
Expenditures 47,003 299,020 460,811 161,791 54.1%
Net Revenues Less Expenditures 70,940 172,922 (281,546)
Admissions Tax revenues received quarterly (April, July, September, January)
Other Operating
Revenues 13,340 34,060 81,360 47,300 138.9%
Expenditures 19,599 65,256 95,290 30,034 46.0%
Net Revenues Less Expenditures (6,259)(31,196)(13,930)
Combines several small programs, including City Art Program and Neighborhood Matching Grants
Variance
August 2017 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Year-to-Year Month Comparison
2016-17
Special Revenue Funds
43
2015 2016 2017
thru August thru August thru August
Operating revenues and expenditures only; capital and non-capital projects are excluded.
Variance
August 2017 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Year-to-Year Month Comparison
2016-17
Councilmanic Debt Service
Revenues 1,971,178 78,737,078 2,721,443 (76,015,634)-96.5%
Expenditures 1,968,552 78,679,169 2,721,443 (75,957,725)-96.5%
Net Revenues Less Expenditures 2,626 57,909
Debt service payments are generally due in June and December.
Special Assessments Debt Service
Revenues 1,564,920 1,336,381 1,252,288 (84,094)-6.3%
Expenditures (13,117)425,267 196,552 (228,715)-53.8%
Net Revenues Less Expenditures 1,578,036 911,114 1,055,735
Water Utility
Revenues 15,374,431 15,782,079 17,502,000 1,719,921 10.9%
Expenditures 11,694,952 12,824,386 12,041,477 (782,909)-6.1%
Net Revenues Less Expenditures 3,679,479 2,957,693 5,460,523
Sewer/Drainage Utility
Revenues 32,610,390 32,856,816 34,689,174 1,832,357 5.6%
Expenditures 24,759,787 28,161,933 29,262,368 1,100,436 3.9%
Net Revenues Less Expenditures 7,850,603 4,694,884 5,426,805
Solid Waste Utility
Revenues 436,333 452,866 16,533 3.7%
Expenditures 297,160 323,894 26,734 8.3%
Net Revenues Less Expenditures 139,173 128,971
Solid Waste Utility established in 2016.
Golf Complex
Revenues 2,076,397 1,898,851 1,826,460 (72,391)-3.8%
Expenditures 1,900,937 2,139,323 1,840,663 (298,660)-14.0%
Net Revenues Less Expenditures 175,460 (240,472)(14,203)
2016 & 2017 revenues down due to inclement weather conditions in Q1.
Fleet Services
Revenues 3,044,255 3,196,825 3,263,740 66,915 2.1%
Expenditures 2,240,201 2,434,865 2,310,930 (123,935)-5.1%
Net Revenues Less Expenditures 804,054 761,961 952,811
Central Services
Revenues 255,839 267,330 228,566 (38,764)-14.5%
Expenditures 270,577 248,954 189,711 (59,242)-23.8%
Net Revenues Less Expenditures (14,738)18,377 38,855
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.
Enterprise Funds
Internal Service Funds
44
2015 2016 2017
thru August thru August thru August
Operating revenues and expenditures only; capital and non-capital projects are excluded.
Variance
August 2017 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Year-to-Year Month Comparison
2016-17
Information Technology
Revenues 4,730,321 5,027,191 5,262,311 235,120 4.7%
Expenditures 4,171,800 3,766,577 4,675,939 909,362 24.1%
Net Revenues Less Expenditures 558,521 1,260,614 586,372
Facilities
Revenues 3,552,655 3,574,739 3,125,979 (448,760)-12.6%
Expenditures 2,783,920 2,825,986 2,659,088 (166,898)-5.9%
Net Revenues Less Expenditures 768,735 748,753 466,891
Unemployment
Revenues 265,581 277,297 117,753 (159,544)-57.5%
Expenditures 77,843 115,260 49,293 (65,967)-57.2%
Net Revenues Less Expenditures 187,739 162,037 68,461
Workers Compensation
Revenues 737,958 785,251 710,358 (74,892)-9.5%
Expenditures 622,257 734,703 693,568 (41,135)-5.6%
Net Revenues Less Expenditures 115,702 50,548 16,791
Employee Health & Wellness
Revenues 6,965,844 7,126,139 7,274,581 148,443 2.1%
Expenditures 7,337,329 7,654,363 9,128,911 1,474,548 19.3%
Net Revenues Less Expenditures (371,485)(528,224)(1,854,330)
Liability Insurance
Revenues 756,993 761,346 1,662,920 901,573 118.4%
Expenditures 1,226,356 1,505,446 2,382,405 876,958 58.3%
Net Revenues Less Expenditures (469,363)(744,100)(719,485)
Property Insurance
Revenues 388,644 408,548 373,389 (35,159)-8.6%
Expenditures 669,302 622,590 577,428 (45,162)-7.3%
Net Revenues Less Expenditures (280,658)(214,042)(204,039)
45
2017 2017 2017 2017
Beginning
Fund Balance
Estimated
Revenues
Estimated
Expenditures
Ending Fund
Balance
Operating revenues and expenditures only; capital and non-capital projects are excluded.
General Fund 19,987,828 97,184,160 95,760,010 21,411,978
Street Fund 2,393,645 12,984,000 12,371,030 3,006,615
LEOFF 1 Retiree Benefits 1,174,261 1,113,900 1,056,500 1,231,661
Lodging Tax 469,387 304,000 218,800 554,587
Youth/Teen Programs 91,130 934,850 942,000 83,980
Capital Resources 11,277,727 15,153,150 15,498,530 10,932,347
Criminal Justice 5,697,717 5,777,700 4,168,300 7,307,117
ShoWare Operating 2,147,074 1,150,000 796,550 2,500,524
Other Operating 436,914 135,020 98,000 473,934
Councilmanic Debt Service 521,394 11,159,200 10,316,410 1,364,184
Special Assessments Debt Service 1,188,906 1,561,380 2,585,830 164,456
Water Utility 10,698,494 25,727,630 22,901,490 13,524,634
Sewer/Drainage Utility 10,672,705 52,996,540 48,512,760 15,156,485
Solid Waste Utility 302,528 903,710 464,010 742,228
Golf Complex (3,768,128) 2,309,000 2,810,000 (4,269,128)
Fleet Services 5,134,423 4,822,000 5,238,330 4,718,093
Central Services (63,568) 362,000 355,200 (56,768)
Information Technology 3,640,615 7,953,550 8,655,460 2,938,705
Facilities 2,340,684 4,768,750 4,977,300 2,132,134
Unemployment 1,332,446 152,000 110,000 1,374,446
Workers Compensation 2,305,514 1,052,700 1,121,680 2,236,534
Employee Health & Wellness 4,681,152 12,995,990 14,629,950 3,047,192
Liability Insurance 1,754,057 2,079,600 2,708,500 1,125,157
Property Insurance 531,548 558,000 443,200 646,348
Enterprise Funds
Internal Service Funds
August 2017 Monthly Financial Report
City of Kent, Washington
Fund Balances
General Fund
Special Revenue Funds
Debt Service Funds
46
Project Prior Years 2017 Total Balance
Budgets Actuals YTD to Date Remaining
Street Fund
Resources 6,460,235 3,162,970 1,537,896 4,700,866 1,759,369
Expenditures 6,460,235 3,098,248 885,556 3,983,804 2,476,431
Net Resources Less Expenditures 64,722 652,340 717,062 (717,062)
Capital Resources
Resources 1,240,800 1,190,800 670 1,191,470 49,330
Expenditures 1,240,800 909,908 451,717 1,361,626 (120,826)
Net Resources Less Expenditures 280,892 (451,047)(170,156)170,156
Criminal Justice
Resources 1,586,668 1,340,452 202,568 1,543,020 43,648
Expenditures 1,586,668 1,285,898 198,863 1,484,761 101,907
Net Resources Less Expenditures 54,555 3,704 58,259 (58,259)
Housing & Community Development
Resources 2,743,458 1,147,082 295,376 1,442,458 1,301,000
Expenditures 2,743,458 1,147,082 485,924 1,633,006 1,110,452
Net Resources Less Expenditures (190,548)(190,548)190,548
ShoWare Operating
Resources
Expenditures 2,303 2,303 (2,303)
Net Resources Less Expenditures (2,303)(2,303)2,303
Other Operating
Resources 713,213 934,302 81,360 1,015,662 (302,449)
Expenditures 713,213 769,427 72,589 842,015 (128,802)
Net Resources Less Expenditures 164,875 8,771 173,646 (173,646)
Street Capital Projects
Resources 250,929,622 204,506,027 8,691,223 213,197,250 37,732,372
Expenditures 250,929,622 193,018,745 12,436,116 205,454,861 45,474,761
Net Resources Less Expenditures 11,487,282 (3,744,893)7,742,389 (7,742,389)
Parks Capital Projects
Resources 20,414,380 14,760,491 1,449,298 16,209,789 4,204,591
Expenditures 20,414,380 10,534,170 2,172,829 12,706,999 7,707,381
Net Resources Less Expenditures 4,226,322 (723,531)3,502,790 (3,502,790)
Technology Capital Projects
Resources 8,645,795 5,900,815 4,400 5,905,215 2,740,580
Expenditures 8,645,795 1,149,213 602,834 1,752,047 6,893,748
Net Resources Less Expenditures 4,751,602 (598,434)4,153,168 (4,153,168)
Facilities Capital Projects
Resources 9,102,238 9,102,239 9,102,239 (1)
Expenditures 9,102,238 7,874,081 1,185,801 9,059,882 42,356
Net Resources Less Expenditures 1,228,157 (1,185,801) 42,357 (42,357)
Other Capital Projects
Resources 18,540,530 17,983,496 17,983,496 557,034
Expenditures 18,540,530 17,345,068 122,237 17,467,305 1,073,225
Net Resources Less Expenditures 638,429 (122,237)516,191 (516,191)
August 2017 Monthly Financial Report
City of Kent, Washington
Capital and Non-Capital Projects
Special Revenue Funds
Capital Project Funds
47
Project Prior Years 2017 Total Balance
Budgets Actuals YTD to Date Remaining
August 2017 Monthly Financial Report
City of Kent, Washington
Capital and Non-Capital Projects
Water Utility
Resources 39,595,620 32,607,945 139,000 32,746,945 6,848,675
Expenditures 39,595,620 16,430,893 1,890,374 18,321,267 21,274,353
Net Resources Less Expenditures 16,177,052 (1,751,374)14,425,678 (14,425,678)
Sewer/Drainage Utility
Resources 114,567,670 100,660,596 3,046,248 103,706,844 10,860,826
Expenditures 114,567,670 78,013,413 2,750,905 80,764,318 33,803,352
Net Resources Less Expenditures 22,647,183 295,344 22,942,526 (22,942,526)
Golf Complex
Resources 400,000 300,000 300,000 100,000
Expenditures 400,000 231,877 45,224 277,100 122,900
Net Resources Less Expenditures 68,123 (45,224) 22,900 (22,900)
Facilities
Resources 5,460,007 4,734,007 69,000 4,803,007 657,000
Expenditures 5,460,007 3,398,024 365,629 3,763,652 1,696,355
Net Resources Less Expenditures 1,335,984 (296,629)1,039,355 (1,039,355)
Enterprise Funds
Internal Service Funds
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FINANCE DEPARTMENT
Aaron BeMiller, Director
Phone: 253-856-5260
Fax: 253-856-6255
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
DATE: October 17, 2017
TO: Operations Committee
FROM: Aaron BeMiller, Director
SUBJECT: Director’s Report – Information Only
MOTION: Information Only
SUMMARY: The Finance Director will report out financial or operational item(s).
BUDGET IMPACT: n/a
BACKGROUND: n/a
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