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Home My WebLink AboutCity Council Committees - Committee of the Whole - 07/13/2021 KENT CITY COUNCIL COMMITTEE OF THE WHOLE Tuesday, July 13, 2021 4:00 PM Chambers Unvaccinated individuals must wear face coverings and practice physical social distancing from non-household members. A live broadcast is available on Kent TV21, www.facebook.com/CityofKent, and www.youtube.com/user/KentTV21 To listen to this meeting, call 1-888-475-4499 or 1-877-853-5257 and enter Meeting ID 955 1861 8519 Mayor Dana Ralph Council President Toni Troutner Councilmember Bill Boyce Councilmember Marli Larimer Councilmember Brenda Fincher Councilmember Zandria Michaud Councilmember Satwinder Kaur Councilmember Les Thomas ************************************************************** Item Description Speaker 1. CALL TO ORDER 2. ROLL CALL 3. AGENDA APPROVAL Changes from Council, Administration, or Staff. 4. DEPARTMENT PRESENTATIONS A. Payment of Bills - Authorize Paula Painter B. INFO ONLY: May Financial Report Michelle Ferguson C. Ordinance Repealing Chapter 8.02 KCC - "Single-Use Pat Fitzpatrick Plastic and Carryout Bags" - Adopt D. Resolution Ratifying Council Action Taken During COVID-Pat Fitzpatrick 19-Related Suspension of Portions of OPMA - Adopt E. INFO ONLY: Equity Update Uriel Varela 5. ADJOURNMENT Committee of the Whole Committee of the Whole - July 13, 2021 Regular Meeting NOTE: A copy of the full agenda is available in the City Clerk's Office and at KentWA.gov. Any person requiring a disability accommodation should contact the City Clerk's Office in advance at 253-856-5725. For TDD relay service, call the Washington Telecommunications Relay Service 7-1-1. 5/B FINANCE DEPARTMENT Paula Painter, Finance Director 220 Fourth Avenue South Kent, WA 98032 253-856-5264 DATE: July 13, 2021 TO: Kent City Council - Committee of the Whole SUBJECT: Payment of Bills - Authorize MOTION: I move to authorize the payment of bills. SUMMARY: BUDGET IMPACT: Qbdlfu!Qh/!4 5/C FINANCE DEPARTMENT Paula Painter, Finance Director 220 Fourth Avenue South Kent, WA 98032 253-856-5264 DATE: July 13, 2021 TO: Kent City Council - Committee of the Whole SUBJECT: INFO ONLY: May Financial Report SUMMARY: Financial Planning Manager, Michelle Ferguson will report out the May 2021 financial report. ATTACHMENTS: 1. May 2021 Monthly Financial Report (PDF) Qbdlfu!Qh/!5 5/C/b May 2021 Monthly Financial Report City of Kent, Washington General Fund Overview 20212021 Adj BudgetYTD 108,486,16045,647,103 Revenues 114,523,98039,121,427 Expenditures (6,037,820)6,525,675 Net Revenues Less Expenditures 40,302,69940,302,699 Beginning Fund Balance 34,264,87946,828,375 Ending Fund Balance Required Ending Fund Balance Calculation Estimated Expenditures for 2021 (from above)114,523,980 18.0% 18% GF Ending Fund Balance20,614,316 Buubdinfou;!Nbz!3132!Npouimz!Gjobodjbm!Sfqpsu!!)3879!;!JOGP!POMZ<!Nbz!Gjobodjbm!Sfqpsu* Qbdlfu!Qh/!6 5/C/b May 2021 Monthly Financial Report City of Kent, Washington General Fund Overview - Revenues 20212021 Revenue Categories Adj BudgetYTD Taxes: Property31,684,60016,818,723 Sales & Use19,132,6609,875,859 Utility19,408,1708,181,065 Business & Occupation17,000,0003,971,327 Other866,26077,065 Licenses and Permits6,786,9802,717,454 Intergovernmental Revenue2,745,5601,256,968 Charges for Services5,695,1401,595,156 Fines and Forfeitures1,158,500376,158 Miscellaneous Revenue2,630,590777,327 Transfers In1,377,700- Total Revenues108,486,16045,647,103 Buubdinfou;!Nbz!3132!Npouimz!Gjobodjbm!Sfqpsu!!)3879!;!JOGP!POMZ<!Nbz!Gjobodjbm!Sfqpsu* Qbdlfu!Qh/!7 5/C/b May 2021 Monthly Financial Report City of Kent, Washington General Fund Revenues ($ in Thousands) All Revenues Sources Prior Year Budgeted Actual RevenuesRevenuesRevenues January6,8776,2045,898 February5,7365,4794,174 March6,7747,8766,127 April16,92517,71721,521 May8,5888,0537,927 June7,6916,5650 July6,3767,4940 August4,9955,6460 September5,3286,5970 October19,96318,7350 November8,2117,6200 December11,26710,5000 Total108,732108,48645,647 Property Tax Prior Year Budgeted Actual RevenuesRevenuesRevenues January0120 February247248217 March1,4611,0341,438 April9,32812,35913,218 May3,1992,3981,945 June2,2426180 July1961460 August1521170 September5386240 October10,67311,8140 November3,1092,0730 December2322420 Total31,37531,68516,819 Sales Tax Prior Year Budgeted Actual RevenuesRevenuesRevenues January2,1581,5001,802 February2,4251,8032,264 March2,1431,4931,786 April1,9291,3881,753 Buubdinfou;!Nbz!3132!Npouimz!Gjobodjbm!Sfqpsu!!)3879!;!JOGP!POMZ<!Nbz!Gjobodjbm!Sfqpsu* May1,9591,6202,270 June2,1271,4360 July6391,3600 August1,9061,7030 September1,9091,5740 October1,8291,6260 November2,0531,7370 December2,5521,8930 Total23,63019,1339,876 Qbdlfu!Qh/!8 5/C/b May 2021 Monthly Financial Report City of Kent, Washington General Fund Revenues ($ in Thousands) Utility Tax Prior Year Budgeted Actual RevenuesRevenuesRevenues January2,0331,9552,141 February1,7791,7661,215 March1,6271,6881,583 April1,8451,7711,700 May1,5811,5801,542 June1,4941,4690 July1,3301,5790 August1,4731,4870 September1,5191,7100 October1,5611,4610 November1,5071,5590 December1,2221,3840 Total18,97119,4088,181 Other Taxes Prior Year Budgeted Actual RevenuesRevenuesRevenues January23283 February132 March33230(156) April2,7652,6492,912 May8981,2211,008 June1172050 July2,9373,3370 August7728150 September921440 October2,9793,6470 November9247400 December3,6834,8720 Total15,20317,8664,048 Other Revenues (Intergovernmental, Licenses & Permits, Charges for Service, Fines & Forfeits, and Misc Revenues) Prior Year Budgeted Actual RevenuesRevenuesRevenues January2,6841,8751,672 February1,284852475 Buubdinfou;!Nbz!3132!Npouimz!Gjobodjbm!Sfqpsu!!)3879!;!JOGP!POMZ<!Nbz!Gjobodjbm!Sfqpsu* March1,5082,1441,476 April1,0591,4581,938 May9511,2311,161 June1,7112,1130 July1,2751,4740 August6921,1220 September1,2721,9590 October2,9211,8060 November6181,2760 December3,5793,0860 Total19,55420,3946,723 Qbdlfu!Qh/!9 5/C/b May 2021 Monthly Financial Report City of Kent, Washington General Fund Overview - Expenditures 20212021 Department Adj BudgetYTD City Council279,960120,037 Administration2,786,2701,084,016 Economic & Community Dev8,228,3802,953,638 Finance2,781,7801,105,326 Fire Contracted Services3,795,9001,513,789 Human Resources1,613,730624,205 Information Technology Law1,503,350569,633 Municipal Court3,793,4201,367,957 Parks, Recreation & Comm Svcs19,687,9306,382,632 Police45,548,79018,445,387 Public Works Non-Departmental24,504,4704,954,806 Total Expenditures114,523,98039,121,427 Buubdinfou;!Nbz!3132!Npouimz!Gjobodjbm!Sfqpsu!!)3879!;!JOGP!POMZ<!Nbz!Gjobodjbm!Sfqpsu* Qbdlfu!Qh/!: 5/C/b May 2021 Monthly Financial Report City of Kent, Washington General Fund 20182019202020212021 ActualActualActualAdj BudgetYTD Beginning Fund Balance19,987,82823,750,46134,399,77540,302,69940,302,699 Revenues Taxes: Property29,971,15530,731,78631,374,82731,684,600 16,818,723 Sales & Use24,699,30127,121,40023,629,97219,132,660 9,875,859 Utility19,289,16219,600,34718,970,71519,408,170 8,181,065 Business & Occupation9,422,04812,999,56414,784,79517,000,000 3,971,327 Other1,074,356963,837418,235866,260 77,065 Licenses and Permits7,557,6587,483,6437,223,4206,786,980 2,717,454 Intergovernmental Revenue7,919,8606,645,9623,196,7012,745,560 1,256,968 Charges for Services6,602,6817,996,8463,658,2325,695,140 1,595,156 Fines and Forfeitures1,360,9761,289,334776,9481,158,500 376,158 Miscellaneous Revenue2,642,5113,586,9791,954,9372,630,590 777,327 Transfers In950,000984,4112,743,5811,377,700 - Total Revenues111,489,706119,404,108108,732,365108,486,16045,647,103 Expenditures City Council344,160392,115384,062279,960120,037 Administration2,759,9742,768,2731,774,8082,786,2701,084,016 Economic & Community Dev6,681,6717,044,2176,711,4898,228,3802,953,638 Finance3,061,4723,236,9602,323,6362,781,7801,105,326 Fire Contracted Services3,619,3853,927,0883,674,4013,795,9001,513,789 Human Resources2,075,5532,047,1021,405,2191,613,730624,205 Information Technology506,265513,448172,932 Law1,673,4381,801,5071,452,0881,503,350569,633 Municipal Court3,442,1073,646,2753,402,3143,793,4201,367,957 Parks, Recreation & Comm Svcs17,992,17118,396,67816,631,89919,687,9306,382,632 Police39,315,95843,849,28943,464,67945,548,79018,445,387 Public Works1,155,5621,208,835629,087 Non-Departmental26,706,70220,332,20420,802,82624,504,4704,954,806 109,163,991102,829,440114,523,980 Total Expenditures109,334,41939,121,427 Net Revenues less Expenditures2,155,28810,240,1175,902,925(6,037,820)6,525,675 Ending Fund Balance22,143,11633,990,57840,302,69934,264,87946,828,375 Ending Fund Balance Detail: Buubdinfou;!Nbz!3132!Npouimz!Gjobodjbm!Sfqpsu!!)3879!;!JOGP!POMZ<!Nbz!Gjobodjbm!Sfqpsu* General Fund Reserves21,202,35632,309,35838,885,46934,003,089 based on same year actuals/budget19.4%29.6%37.8%29.7% Restricted for Annexation940,7601,681,2201,417,230261,791 Qbdlfu!Qh/!21 5/C/b May 2021 Monthly Financial Report City of Kent, Washington General Fund Year-to-Year Month Comparison 201920202021% of2021-20 thru Maythru Maythru MayBudgetVariance Revenues Taxes: Property16,124,922 14,234,907 16,818,723 2,583,816 18.2%53.1% Sales & Use10,635,425 10,615,126 9,875,859 (739,267) -7.0%51.6% Utility8, 8,864,167431,611 8,181,065 (683,102) -7.7%42.2% Business & Occupation2,838,913 3,513,354 3,971,327 457,974 13.0%23.4% Other234,988 185,723 77,065 (108,658) -58.5%8.9% Licenses and Permits3,379,961 2,831,899 2,717,454 (114,445) -4.0%40.0% Intergovernmental Revenue2,592,197 1,467,352 1,256,968 (210,384) -14.3%45.8% Charges for Services3,424,081 1,886,748 1,595,156 (291,592) -15.5%28.0% Fines and Forfeitures534,892 427,229 376,158 (51,071) -12.0%32.5% Miscellaneous Revenue1,111,650 423,546 777,327 353,781 83.5%29.5% Transfers In37,631 450,000 - (450,000) -100.0% Total Revenues49,346,27044,900,05145,647,103747,0521.7%42.1% Expenditures 169,261164,889(49,224)-29.1%42.9% City Council120,037 728,3651,199,884 Administration355,65248.8%38.9% 1,084,016 2,869,8692,884,605 83,7692.9%35.9% Economic & Community Dev2,953,638 947,0241,389,487 Finance158,30116.7%39.7% 1,105,326 1,516,3941,565,143(2,605)-0.2%39.9% Fire Contracted Services1,513,789 689,623912,311 Human Resources(65,419)-9.5%38.7% 624,205 208,812209,786(208,812)-100.0%#DIV/0! Information Technology- 636,948739,135 Law(67,314)-10.6%37.9% 569,633 1,405,5671,450,826(37,610)-2.7%36.1% Municipal Court1,367,957 6,782,1177,333,427 Parks, Recreation & Comm Svcs(399,485)-5.9%32.4% 6,382,632 18,096,50217,726,946 348,8851.9%40.5% Police18,445,387 507,254489,002 Public Works(507,254)-100.0%#DIV/0! - 2,930,4651,208,960 2,024,34169.1%20.2% Non-Departmental4,954,806 Total Expenditures37,274,40137,488,20239,121,4271,633,2264.4%34.2% Buubdinfou;!Nbz!3132!Npouimz!Gjobodjbm!Sfqpsu!!)3879!;!JOGP!POMZ<!Nbz!Gjobodjbm!Sfqpsu* *General Govt. includes City Council, Mayor/Clerk, HR, IT, & Finance Qbdlfu!Qh/!22 5/C/b May 2021 Monthly Financial Report City of Kent, Washington Fund Balances 20212021 Estimated20212021Estimated BeginningEstimatedEstimatedEnding Fund Fund BalanceRevenuesExpendituresBalance Operating revenues and expenditures only; capital and non-capital projects are excluded. General Fund General Fund40,302,695113,948,810113,163,59041,087,915 Special Revenue Funds Street Fund3,989,03317,518,85017,647,6803,860,203 LEOFF 1 Retiree Benefits1,579,3841,272,4301,541,9801,309,834 Lodging Tax89,665239,110184,900143,875 Youth/Teen Programs75,355924,390924,39075,355 Capital Resources14,369,67416,449,06018,439,85012,378,884 Criminal Justice8,550,9038,193,6208,686,8508,057,673 ShoWare Operating2,984,8881,150,0001,646,0502,488,838 Other Operating568,456109,320109,220568,556 Debt Service Funds Councilmanic Debt Service2,380,7026,997,8407,204,6602,173,882 Special Assessments Debt Service126,555728,560858,320(3,205) Enterprise Funds Water Utility15,906,53229,573,29029,850,57015,629,252 Sewer Utility5,573,95333,234,64033,124,9005,683,693 Drainage Utility20,733,89023,688,63024,144,30020,278,220 Solid Waste Utility607,388675,220859,760422,848 Golf Complex1,602,2072,861,6604,653,490(189,623) Internal Service Funds Fleet Services1,965,7425,516,1006,202,8201,279,022 Central Services78,444309,530404,190(16,216) Buubdinfou;!Nbz!3132!Npouimz!Gjobodjbm!Sfqpsu!!)3879!;!JOGP!POMZ<!Nbz!Gjobodjbm!Sfqpsu* Information Technology1,632,52110,718,73010,784,9901,566,261 Facilities4,771,8996,785,3408,432,9203,124,319 Unemployment1,366,498148,630238,1401,276,988 Workers Compensation2,847,6231,159,6801,545,2402,462,063 Employee Health & Wellness7,399,18916,205,06015,771,0307,833,219 Liability Insurance1,968,2412,740,7102,331,5402,377,411 Property Insurance658,089588,620583,920662,789 Qbdlfu!Qh/!23 5/C/b May 2021 Monthly Financial Report City of Kent, Washington Other Funds Overview (Revenues and Expenditures) 2019202020212021 ActualActualAdj BudgetYTD Operating revenues and expenditures only; capital and non-capital projects are excluded. In instances where expenditures exceed revenues, fund balance is being utilized. Special Revenue Funds Street Fund Revenues17,415,00019,350,92817,518,8505,785,739 Expenditures18,858,48619,205,26617,647,6803,895,150 Net Revenues Less Expenditures(1,443,485)145,662(128,830)1,890,588 LEOFF 1 Retiree Benefits Revenues1,401,7861,232,5751,272,430366,596 penditures1,352,6241,571,5851,541,980592,306 Ex Net Revenues Less Expenditures49,162(339,010)(269,550)(225,710) Lodging Tax Revenues314,588158,384239,11056,518 Expenditures465,527270,532179,19082,443 Net Revenues Less Expenditures(150,940)(112,148)59,920(25,924) Youth/Teen Programs Revenues941,240897,527924,390437,431 Expenditures957,730691,260924,3903,250 Net Revenues Less Expenditures(16,490)206,267434,181 Capital Resources Revenues22,567,13022,885,70716,449,0706,983,316 Expenditures19,339,04627,520,42618,439,8501,609,973 Net Revenues Less Expenditures3,228,084(4,634,719)(1,990,780)5,373,343 Criminal Justice Revenues7,054,2228,673,7948,193,6303,403,901 Expenditures6,432,3778,504,6728,686,8502,642,038 Net Revenues Less Expenditures621,845169,122(493,220)761,863 ShoWare Operating Revenues1,456,3111,512,5891,150,000855 Expenditures1,089,7631,451,7521,646,050581,268 Net Revenues Less Expenditures366,54860,837(496,050)(580,413) Other Operating Revenues185,821105,155109,320 Expenditures178,558106,003109,32017,387 Net Revenues Less Expenditures7,263(848)(17,387) Buubdinfou;!Nbz!3132!Npouimz!Gjobodjbm!Sfqpsu!!)3879!;!JOGP!POMZ<!Nbz!Gjobodjbm!Sfqpsu* Debt Service Funds Councilmanic Debt Service Revenues10,266,9239,144,5876,997,840 Expenditures9,802,0978,679,7617,204,66016,233 Net Revenues Less Expenditures464,826464,826(206,820)(16,233) Special Assessment Debt Service Revenues1,339,332784,469728,560297,660 Expenditures1,119,3931,386,712858,4202,546 Net Revenues Less Expenditures219,939(602,243)(129,860)295,114 Qbdlfu!Qh/!24 5/C/b May 2021 Monthly Financial Report City of Kent, Washington Other Funds Overview (Revenues and Expenditures) 2019202020212021 ActualActualAdj BudgetYTD Operating revenues and expenditures only; capital and non-capital projects are excluded. In instances where expenditures exceed revenues, fund balance is being utilized. Enterprise Funds Water Utility Revenues28,578,90329,573,42429,573,29011,155,589 Expenditures30,237,15626,464,13329,850,5706,949,394 Net Revenues Less Expenditures(1,658,253)3,109,291(277,280)4,206,195 Sewer Utility Revenues33,063,79833,513,29433,234,65014,289,242 Expenditures31,664,33932,252,70633,124,90014,551,125 Net Revenues Less Expenditures1,399,4581,260,588109,750(261,883) Note: Sewer Utility was combined with Drainage Utility in 2018. Drainage Utility Revenues26,947,64424,537,48323,688,6309,680,998 Expenditures25,690,58721,804,80224,144,3007,804,067 Net Revenues Less Expenditures1,257,0572,732,681(455,670)1,876,930 Solid Waste Utility Revenues874,164837,309675,230280,637 Expenditures809,006876,871859,760380,988 Net Revenues Less Expenditures65,158(39,562)(184,530)(100,351) Golf Complex Revenues2,698,6095,938,1832,861,660808,318 Expenditures2,636,1103,070,8994,653,4902,759,317 Net Revenues Less Expenditures62,4992,867,283(1,791,830)(1,951,000) Internal Service Funds Fleet Services Revenues8,514,1595,478,5895,516,1002,361,619 Expenditures6,413,5006,559,5396,202,8201,847,969 Net Revenues Less Expenditures2,100,659(1,080,950)(686,720)513,649 Central Services Revenues367,717309,535428,030138,810 Expenditures326,927277,640404,190116,731 Net Revenues Less Expenditures40,79031,89523,84022,079 Information Technology Revenues9,063,6039,062,09910,600,2304,372,145 Buubdinfou;!Nbz!3132!Npouimz!Gjobodjbm!Sfqpsu!!)3879!;!JOGP!POMZ<!Nbz!Gjobodjbm!Sfqpsu* Expenditures8,702,49010,531,89210,784,9904,587,112 Net Revenues Less Expenditures361,113(1,469,793)(184,760)(214,967) Facilities Revenues5,417,6086,327,1406,785,3402,328,024 Expenditures5,035,5055,125,0268,433,0201,839,455 Net Revenues Less Expenditures382,1031,202,114(1,647,680)488,569 Unemployment Revenues178,465166,229148,63064,950 Expenditures220,850151,350238,140118,605 Net Revenues Less Expenditures(42,384)14,879(89,510)(53,654) Qbdlfu!Qh/!25 5/C/b May 2021 Monthly Financial Report City of Kent, Washington Other Funds Overview (Revenues and Expenditures) 2019202020212021 ActualActualAdj BudgetYTD Operating revenues and expenditures only; capital and non-capital projects are excluded. In instances where expenditures exceed revenues, fund balance is being utilized. Workers Compensation Revenues1,289,3641,551,5221,159,680392,917 Expenditures1,928,1012,106,6161,545,240783,018 Net Revenues Less Expenditures(638,737)(555,093)(385,560)(390,101) Employee Health & Wellness Revenues15,629,64915,929,22416,205,0606,775,651 Expenditures13,786,30814,097,29815,771,0305,635,044 Net Revenues Less Expenditures1,843,3421,831,926434,0301,140,607 Liability Insurance Revenues2,798,49338,1047,140,7105,688,043 Expenditures1,753,5452,852,6652,331,5402,698,927 Net Revenues Less Expenditures1,044,947(2,814,561)4,809,1702,989,117 Property Insurance Revenues1,328,717578,755588,620256,007 Expenditures1,213,255587,011583,920311,714 Net Revenues Less Expenditures115,462(8,257)4,700(55,707) Buubdinfou;!Nbz!3132!Npouimz!Gjobodjbm!Sfqpsu!!)3879!;!JOGP!POMZ<!Nbz!Gjobodjbm!Sfqpsu* Qbdlfu!Qh/!26 5/C/b May 2021 Monthly Financial Report City of Kent, Washington Other Funds Overview (Revenues and Expenditures) Year-to-Year Month Comparison 2019202020212021-2020 thru Maythru Maythru MayVariance Operating revenues and expenditures only; capital and non-capital projects are excluded. Special Revenue Funds Street Fund Revenues6,052,0295,050,2035,785,739735,53614.6% Expenditures6,496,6384,546,4303,895,150(651,280)-14.3% Net Revenues Less Expenditures(444,610)503,7731,890,588 LEOFF 1 Retiree Benefits Revenues88,880302,365366,59664,23121.2% Expenditures593,936661,644592,306(69,338)-10.5% penditures(505,057)(359,279)(225,710) Net Revenues Less Ex Lodging Tax Revenues97,71373,08056,518(16,561)-22.7% Expenditures165,078156,90582,443(74,462)-47.5% Net Revenues Less Expenditures(67,365)(83,826)(25,924) Youth/Teen Programs Revenues410,160403,701437,43133,7308.4% penditures2,9543,25029610.0% Ex penditures410,160400,747434,181 Net Revenues Less Ex Capital Resources Revenues5,961,6558,063,3106,983,316(1,079,994)-13.4% Expenditures1,969,342376,2361,609,9731,233,737327.9% Net Revenues Less Expenditures3,992,3137,687,0745,373,343 Criminal Justice Revenues2,104,9023,097,9063,403,901305,9969.9% penditures2,941,6902,369,1002,642,038272,93811.5% Ex penditures(836,788)728,805761,863 Net Revenues Less Ex ShoWare Operating Revenues123,81929,009855(28,154)-97.1% Expenditures477,827215,261581,268366,007170.0% Net Revenues Less Expenditures(354,008)(186,253)(580,413) Admissions Tax revenues received quarterly(April, July, September, January) Other Operating Revenues Expenditures22,76573,60417,387(56,217)-76.4% Buubdinfou;!Nbz!3132!Npouimz!Gjobodjbm!Sfqpsu!!)3879!;!JOGP!POMZ<!Nbz!Gjobodjbm!Sfqpsu* Net Revenues Less Expenditures(22,765)(73,604)(17,387) Combines several small programs, including City Art Program and Neighborhood Matching Grants Qbdlfu!Qh/!27 5/C/b May 2021 Monthly Financial Report City of Kent, Washington Other Funds Overview (Revenues and Expenditures) Year-to-Year Month Comparison 2019202020212021-2020 thru Maythru Maythru MayVariance Operating revenues and expenditures only; capital and non-capital projects are excluded. Debt Service Funds Councilmanic Debt Service Revenues816,986800,358(800,358)-100.0% Expenditures836,310850,56916,233(834,337)-98.1% Net Revenues Less Expenditures(19,324)(50,211)(16,233) Debt service payments are generally due in June and December. Special Assessments Debt Service Revenues254,121156,375297,660141,28590.3% penditures436,072327,4722,546(324,926)-99.2% Ex penditures(181,951)(171,097)295,114 Net Revenues Less Ex Enterprise Funds Water Utility Revenues12,364,38011,794,77411,155,589(639,184)-5.4% Expenditures8,610,8389,303,6406,949,394(2,354,246)-25.3% Net Revenues Less Expenditures3,753,5412,491,1344,206,195 Sewer Utility Revenues13,570,84613,972,09114,289,242317,1502.3% penditures11,959,76012,030,54214,551,1252,520,58221.0% Ex penditures1,611,0851,941,549(261,883) Net Revenues Less Ex Note: Sewer Utility was combined with Drainage Utility in 2018. Drainage Utility Revenues10,405,9819,652,0509,680,99828,9470.3% penditures5,451,4335,762,4787,804,0672,041,59035.4% Ex penditures4,954,5483,889,5721,876,930 Net Revenues Less Ex Note: Sewer Utility was combined with Drainage Utility in 2018. Solid Waste Utility (4,315)-1.5% Revenues281,756284,952280,637 penditures293,439435,363380,988(54,375)-12.5% Ex penditures(11,682)(150,410)(100,351) Net Revenues Less Ex Golf Complex (3,318,842)-80.4% Revenues811,5004,127,160808,318 penditures1,121,105939,0962,759,3171,820,221193.8% Ex penditures(309,606)3,188,064(1,951,000) Net Revenues Less Ex Buubdinfou;!Nbz!3132!Npouimz!Gjobodjbm!Sfqpsu!!)3879!;!JOGP!POMZ<!Nbz!Gjobodjbm!Sfqpsu* Internal Service Funds Fleet Services Revenues3,965,6772,246,1372,361,619115,4815.1% Expenditures3,204,4932,493,5671,847,969(645,597)-25.9% Net Revenues Less Expenditures761,184(247,429)513,649 Central Services Revenues165,531111,110138,81027,69924.9% penditures150,606126,268116,731(9,537)-7.6% Ex penditures14,925(15,158)22,079 Net Revenues Less Ex Qbdlfu!Qh/!28 5/C/b May 2021 Monthly Financial Report City of Kent, Washington Other Funds Overview (Revenues and Expenditures) Year-to-Year Month Comparison 2019202020212021-2020 thru Maythru Maythru MayVariance Operating revenues and expenditures only; capital and non-capital projects are excluded. Information Technology Revenues4,198,7043,882,8224,372,145489,32312.6% Expenditures3,373,9324,238,1474,587,112348,9658.2% Net Revenues Less Expenditures824,771(355,326)(214,967) Facilities Revenues2,195,0062,202,0722,328,024125,9525.7% Expenditures1,737,8471,844,8391,839,455(5,384)-0.3% Net Revenues Less Expenditures457,159357,233488,569 Unemployment (3,480)-5.1% Revenues67,94968,43064,950 penditures121,193116,227118,6052,3782.0% Ex penditures(53,244)(47,796)(53,654) Net Revenues Less Ex Workers Compensation Revenues507,779631,358392,917(238,441)-37.8% Expenditures523,065522,031783,018260,98750.0% Net Revenues Less Expenditures(15,286)109,327(390,101) Employee Health & Wellness Revenues6,319,6206,541,8406,775,651233,8113.6% penditures5,611,8645,215,9495,635,044419,0958.0% Ex penditures707,7561,325,8921,140,607 Net Revenues Less Ex Liability Insurance Revenues941,8781,117,4235,688,0434,570,620409.0% Expenditures1,000,8551,115,8372,698,9271,583,089141.9% Net Revenues Less Expenditures(58,977)1,5862,989,117 Property Insurance Revenues983,599241,902256,00714,1055.8% penditures409,540254,676311,71457,03722.4% Ex penditures574,059(12,774)(55,707) Net Revenues Less Ex Buubdinfou;!Nbz!3132!Npouimz!Gjobodjbm!Sfqpsu!!)3879!;!JOGP!POMZ<!Nbz!Gjobodjbm!Sfqpsu* Qbdlfu!Qh/!29 5/D OFFICE OF THE CITY ATTORNEY Pat Fitzpatrick, City Attorney 220 Fourth Avenue South Kent, WA 98032 253-856-5770 DATE: July 13, 2021 TO: Kent City Council - Committee of the Whole SUBJECT: Ordinance Repealing Chapter 8.02 KCC - "Single-Use Plastic and Carryout Bags" - Adopt MOTION: I move to adopt Ordinance No. 4408, repealing chapter 8.02 KCC - chapter 70A.530 RCW. SUMMARY: On August 20, 2019, the Kent City Council passed Ordinance 4331. Ordinance 4331, codified at chapter 8.02 KCC, established a ban on the use of single- from providing single-use plastic bags to customers, prohibits the use of paper or recyclable bags unless constructed with a specified amount of recyclable content, requires the collection of an eight-cent charge for the use of recyclable content bags, and exempts from the charge those who use public assistance vouchers from payment. A violation of the ordinance is a Class 1 civil infraction, carrying a maximum $250 fine. The ordinance was to be effective beginning March 1, 2020; however, enforcement of the ordinance was suspended during the COVID-19 crisis. In 2020, the Washington Legislature passed chapter 70A.530 RCW, which establishes a statewide ban on single- state law establishes an eight-cent charge for the use of recyclable content bags. That charge increases to twelve cents in 2026. Chapter 70A.530 RCW exempts ordinance, a violation of the state law is a Class 1 civil infraction, carrying a maximum $250 fine. The statute was to be effective beginning January 1, 2021; however, enforcement of the statute was suspended during the COVID-19 crisis. It will be enforced once the COVID emergency is lifted by the Governor. Importantly, the statewide ban on single-use plastic bags in chapter 70A.530 RCW preempts Accordingly, chapter 8.02 KCC is being repealed. BUDGET IMPACT: None. SUPPORTS STRATEGIC PLAN GOAL: Thriving City - Creating safe neighborhoods, healthy people, vibrant commercial districts, and inviting parks and recreation. Qbdlfu!Qh/!2: 5/D Inclusive Community - Embracing our diversity and advancing equity through genuine community engagement. ATTACHMENTS: 1. Plastic Bag Ban Repealer (PDF) Qbdlfu!Qh/!31 5/D/b ORDINANCE NO. 4408 AN ORDINANCE of the City Council of the City of Kent, Washington, repealing Chapter 8.02 of the Kent City Code entitled, “Single-Use Plastic and Carryout Bags.” RECITALS A. On August 20, 2019, the Kent City Council passed Ordinance 4331. Ordinance 4331, codified at chapter 8.02 KCC, established a ban on the use of single-use plastic bags by retail establishments. B. Kent’s ordinance prohibits retailers from providing single-use plastic bags to customers, prohibits the use of paper or recyclable bags unless constructed with a specified amount of recyclable content, requires the collection of an eight-cent charge for the use of recyclable content bags, and exempts from the charge those who use public assistance vouchers from payment. A violation of the ordinance is a Class 1 civil infraction, carrying a maximum $250 fine. C. The ordinance was to be effective beginning March 1, 2020; however, enforcement of the ordinance was suspended during the COVID-19 crisis. D. In 2020, the Washington Legislature passed chapter 70A.530 RCW, which establishes a statewide ban on single-use plastic bags. E. Like Kent’s ordinance, the state law establishes an eight-cent charge for the use of recyclable content bags. That charge increases to twelve cents in 2026. Chapter 70A.530 RCW exempts those who use public Buubdinfou;!Qmbtujd!Cbh!Cbo!Sfqfbmfs!!)387:!;!Psejobodf!Sfqfbmjoh!Dibqufs!9/13!LDD!.!#Tjohmf.Vtf!Qmbtujd!boe!Dbsszpvu!Cbht#!.!Bepqu* 1 Repeal KCC 8.02- Re: Single-Use Plastic and Carryout Bags Qbdlfu!Qh/!32 5/D/b assistance vouchers from payment of the charge. Like Kent’s ordinance, a violation of the state law is a Class 1 civil infraction, carrying a maximum $250 fine. F. The statute was to be effective beginning January 1, 2021; however, enforcement of the statute was suspended during the COVID-19 crisis. It will be enforced once the COVID-19 emergency is lifted by the Governor. G. Importantly, the statewide ban on single-use plastic bags in chapter 70A.530 RCW preempts Kent’s local ordinance. Accordingly, chapter 8.02 KCC is being repealed. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS: ORDINANCE SECTION 1. – Chapter 8.02 Repealed. Chapter 8.02 of the Kent City Code, entitled “Single-Use Plastic and Carryout Bags” is hereby repealed in its entirety. SECTION 2. - Severability. If any one or more section, subsection, or sentence of this ordinance is held to be unconstitutional or invalid, such decision shall not affect the validity of the remaining portion of this ordinance and the same shall remain in full force and effect. SECTION 3. – Effective Date. This ordinance shall take effect and be in force thirty days from and after its passage, as provided by law. Buubdinfou;!Qmbtujd!Cbh!Cbo!Sfqfbmfs!!)387:!;!Psejobodf!Sfqfbmjoh!Dibqufs!9/13!LDD!.!#Tjohmf.Vtf!Qmbtujd!boe!Dbsszpvu!Cbht#!.!Bepqu* 2 Repeal KCC 8.02- Re: Single-Use Plastic and Carryout Bags Qbdlfu!Qh/!33 5/D/b July 20, 2021 DANA RALPH, MAYOR Date Approved ATTEST: July 20, 2021 KIMBERLEY A. KOMOTO, CITY CLERK Date Adopted July 23, 2021 Date Published APPROVED AS TO FORM: ARTHUR “PAT” FITZPATRICK, CITY ATTORNEY Buubdinfou;!Qmbtujd!Cbh!Cbo!Sfqfbmfs!!)387:!;!Psejobodf!Sfqfbmjoh!Dibqufs!9/13!LDD!.!#Tjohmf.Vtf!Qmbtujd!boe!Dbsszpvu!Cbht#!.!Bepqu* 3 Repeal KCC 8.02- Re: Single-Use Plastic and Carryout Bags Qbdlfu!Qh/!34 5/E OFFICE OF THE CITY ATTORNEY Pat Fitzpatrick, City Attorney 220 Fourth Avenue South Kent, WA 98032 253-856-5770 DATE: July 13, 2021 TO: Kent City Council - Committee of the Whole SUBJECT: Resolution Ratifying Council Action Taken During COVID-19- Related Suspension of Portions of OPMA - Adopt MOTION: I move to adopt Resolution No 2029, ratifying all actions taken by the city council during remote meetings scheduled and held in good s COVID-19 pandemic. SUMMARY: In early 2020, the World Health Organization first publicly recognized the appearance of a pneumonia-like virus in Wuhan, China. This virus would be referred to as COVID-19 and would soon cause a global health emergency. The first confirmed case relating to COVID-19 in the United States was announced by the state of Washington on January 21, 2020, and one of the first known COVID-19 deaths in the United States occurred in Washington on February 26, 2020. Until mid-March 2020, Washington had the highest number of confirmed COVID-19 cases and the highest number of cases per capita of any state in the country. Governor Jay Inslee issued a statewide stay-at-home emergency order on March 23, 2020. The stay at home order was originally planned to last two weeks; however, it lasted much longer. The following day, March 24, 2020, Governor Inslee issued Proclamation 20-28 which suspended the provisions of the Open Public Meetings Act requiring in-person meetings. A violation of the Proclamation carried the potential of criminal penalties. regarding the appropriate implementation of Proclamation 20-28 and its progeny, Committee of the Whole were converted to remote meetings. These meetings were held utilizing the Zoom meeting platform. The public was able to observe the actively participate in the council meetings by providing written statements, many of which were read during the council meeting by the City Clerk, and also by providing verbal statements and testimony to the councilmembers during the meeting by utilizing the Zoom meeting platform or by calling into the meeting by telephone. Qbdlfu!Qh/!35 5/E As of July 7, 2021, the Centers for Disease Control has reported 596,740 deaths caused by COVID-19 in the United States. 5,960 of those deaths occurred in Washington. However, Washington has been a leader in the number of individuals vaccinated, and as a result, government agencies have been provided authority to again hold in- against in-person meetings was lifted, and meetings of the council are now available for in-person public attendance and remote attendance. In light of the unique nature of the emergency that Washington has endured, the proclamations the governor has issued, and the steps the City has taken with has advised that as a measure of insurance, the council should ratify all actions it took during the pandemic at times in which the various provisions of the Open Public Meetings Act were suspended and in-person public attendance at meetings was prohibited. ATTACHMENTS: 1. Ratification of Action Taken During Suspension of OPMA Due to COVID (PDF) Qbdlfu!Qh/!36 5/E/b RESOLUTION NO. 2029 A RESOLUTION of the City Council of the City of Kent, Washington, ratifying all actions it took during remote meetings scheduled and held in good faith compliance with the governor’s various emergency orders that suspended portions of Washington’s Open Public Meetings Act during the COVID-19 pandemic. RECITALS A. In early 2020, the World Health Organization first publicly recognized the appearance of a pneumonia-like virus in Wuhan, China. This virus would be referred to as COVID-19 and would soon cause a global health emergency. B. The first confirmed case relating to COVID-19 in the United States was announced by the state of Washington on January 21, 2020, and one of the first known COVID-19 deaths in the United States occurred in Washington on February 26, 2020. C. Until mid-March 2020, Washington had the highest number of confirmed COVID-19 cases and the highest number of cases per capita of any state in the country. D. Governor Jay Inslee issued a statewide stay-at-home 1 Buubdinfou;!Sbujgjdbujpo!pg!Bdujpo!Ublfo!Evsjoh!Tvtqfotjpo!pg!PQNB!Evf!up!DPWJE!!)3883!;!Sftpmvujpo!Sbujgzjoh!Dpvodjm!Bdujpo!Ublfo!Evsjoh Resolution Ratifying Council Action Taken During COVID-19 Pandemic Qbdlfu!Qh/!37 5/E/b emergency order on March 23, 2020. The stay at home order was originally planned to last two weeks; however, it lasted much longer. E. The following day, March 24, 2020, Governor Inslee issued Proclamation 20-28 which suspended the provisions of the Open Public Meetings Act requiring in-person meetings. A violation of the Proclamation carried the potential of criminal penalties. F. The Kent City Attorney’s Office reviewed and advised the City Council and staff regarding the appropriate implementation of Proclamation 20-28 and its progeny, and in response, the City’s council meetings, workshops, and meetings of the Committee of the Whole were converted to remote meetings. G. These meetings were held utilizing the Zoom meeting platform. The public was able to observe the meetings on Zoom, as well as Kent’s television channel, Kent’s Facebook channel, and Kent’s YouTube channel. The public was permitted to actively participate in the council meetings by providing written statements, many of which were read during the council meeting by the City Clerk, and also by providing verbal statements and testimony during the meeting by utilizing the Zoom meeting platform or by calling into the meeting by telephone. H. As of July 7, 2021, the Centers for Disease Control has reported 596,740 deaths caused by COVID-19 in the United States. 5,960 of those deaths occurred in Washington. However, Washington has been a leader in the number of individuals vaccinated, and as a result, government agencies have been provided authority to again hold in-person meetings. I. On June 30, 2021, Governor Inslee’s prohibition against in- person meetings was lifted, and meetings of the council are now available for in-person public attendance and remote attendance. 2 Buubdinfou;!Sbujgjdbujpo!pg!Bdujpo!Ublfo!Evsjoh!Tvtqfotjpo!pg!PQNB!Evf!up!DPWJE!!)3883!;!Sftpmvujpo!Sbujgzjoh!Dpvodjm!Bdujpo!Ublfo!Evsjoh Resolution Ratifying Council Action Taken During COVID-19 Pandemic Qbdlfu!Qh/!38 5/E/b J. In light of the unique nature of the emergency that Washington has endured, the proclamations the governor has issued, and the steps the City has taken with regard to meetings in order to comply with the governor’s orders, the City Attorney has advised that as a measure of insurance, the Council should ratify all actions it took during the pandemic at times in which the various provisions of the Open Public Meetings Act were suspended and in-person public attendance at meetings was prohibited. NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF KENT, WASHINGTON, DOES HEREBY RESOLVE AS FOLLOWS: RESOLUTION SECTION 1. – Findings Incorporated. The above recitals are hereby incorporated by this reference as the findings of fact in support of Section 2 of this resolution. SECTION 2. – Ratification. Through the adoption of this resolution, the city council hereby ratifies all actions it took during remote meetings scheduled and held in good faith compliance with the governor’s various emergency orders that suspended portions of Washington’s Open Public Meetings Act and prohibited in-person attendance. SECTION 3. – Savings. If any section, subsection, paragraph, sentence, clause or phrase of this resolution is declared unconstitutional or invalid for any reason, such decision shall not affect the validity of the remaining portions of this resolution. SECTION 4. – 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 resolution, including the correction of clerical errors; references to other local, state or federal laws, codes, rules, or regulations; or resolution numbering and 3 Buubdinfou;!Sbujgjdbujpo!pg!Bdujpo!Ublfo!Evsjoh!Tvtqfotjpo!pg!PQNB!Evf!up!DPWJE!!)3883!;!Sftpmvujpo!Sbujgzjoh!Dpvodjm!Bdujpo!Ublfo!Evsjoh Resolution Ratifying Council Action Taken During COVID-19 Pandemic Qbdlfu!Qh/!39 5/E/b section/subsection numbering. SECTION 5. – Effective Date. This resolution shall take effect immediately upon passage. July 20, 2021 DANA RALPH, MAYOR Date Approved ATTEST: July 20, 2021 KIMBERLEY A. KOMOTO, CITY CLERK Date Adopted APPROVED AS TO FORM: ARTHUR “PAT” FITZPATRICK, CITY ATTORNEY 4 Buubdinfou;!Sbujgjdbujpo!pg!Bdujpo!Ublfo!Evsjoh!Tvtqfotjpo!pg!PQNB!Evf!up!DPWJE!!)3883!;!Sftpmvujpo!Sbujgzjoh!Dpvodjm!Bdujpo!Ublfo!Evsjoh Resolution Ratifying Council Action Taken During COVID-19 Pandemic Qbdlfu!Qh/!3: 5/F OFFICE OF THE MAYOR Mayor Dana Ralph 220 Fourth Avenue South Kent, WA 98032 253-856-5710 DATE: July 13, 2021 TO: Kent City Council - Committee of the Whole SUBJECT: INFO ONLY: Equity Update SUMMARY: Race and Equity Manager, Uriel Varela will provide an update to the Council on work that is being done relating to equity. SUPPORTS STRATEGIC PLAN GOAL: Thriving City - Creating safe neighborhoods, healthy people, vibrant commercial districts, and inviting parks and recreation. Sustainable Services - Providing quality services through responsible financial management, economic growth, and partnerships. Inclusive Community - Embracing our diversity and advancing equity through genuine community engagement. Qbdlfu!Qh/!41