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HomeMy WebLinkAboutCity Council Committees - Operations and Public Safety Committee - 10/19/2021 (2) Operations and Public Safety Committee Tuesday, October 19, 2021 4:00 PM Chambers Masks are required regardless of vaccination status. To listen to this meeting, call 1-888-475-4499 or 1-877-853-5257 and enter Meeting ID 847 3322 4437 Chair Toni Troutner Councilmember Bill Boyce Councilmember Brenda Fincher Councilmember Satwinder Kaur Councilmember Marli Larimer Councilmember Zandria Michaud Councilmember Les Thomas ************************************************************** Item Description Action Speaker Time 1. Call to Order YES Chair 01 MIN. 2. Roll Call YES Chair 01 MIN. 3. Agenda Approval YES Chair 01 MIN. 4. Approval of Minutes YES Chair 01 MIN. YES A. Approval of October 5, 2021 Chair 05 MIN. Minutes 5. Business YES A. Payment of Bills - Approve Paula Painter 01 MIN. YES B. Write-offs of Uncollectable Paula Painter 05 MIN. Accounts - Authorize NO C. INFO ONLY: August Michelle Ferguson 15 MIN. Financial Report 6. Adjournment YES Chair 01 MIN. Unless otherwise noted, the Operations and Public Safety Committee meets at 4 p.m. on the first and third Tuesday of each month in Kent City Hall, Council Chambers East, 220 Fourth Avenue South, Kent, WA 98032. For additional information please contact Kim Komoto at 253-856-5728, or mail Kkomoto@kentwa.gov. Office at 253-856-5725 in advance. For TDD relay service call Washington Telecommunications Relay Service at 7-1-1. 5/B Pending Approval Operations and Public Safety Committee CC Ops and PS Regular Meeting Minutes October 5, 2021 Date: October 5, 2021 Time: 4:02 p.m. Place: Chambers Attending: Toni Troutner, Chair Bill Boyce, Councilmember Brenda Fincher, Councilmember Satwinder Kaur, Councilmember Marli Larimer, Councilmember Zandria Michaud, Councilmember Les Thomas Councilmember Agenda: 1. Call to Order 4:02 p.m. Council President Troutner called the meeting to order. 2. Roll Call Attendee Name Title Status Arrived Toni Troutner Chair Present Bill Boyce Councilmember Present Brenda Fincher Councilmember Present Satwinder Kaur Councilmember Remote Marli Larimer Councilmember Present Zandria Michaud Councilmember Present Les Thomas Councilmember Present 3. Agenda Approval 1. I move to approve the agenda. RESULT: APPROVED \[UNANIMOUS\] Njovuft!Bddfqubodf;!Njovuft!pg!Pdu!6-!3132!5;11!QN!!)Bqqspwbm!pg!Njovuft* MOVER: Les Thomas, Councilmember SECONDER: Bill Boyce, Councilmember AYES: Troutner, Boyce, Fincher, Kaur, Larimer, Michaud, Thomas 4. Approval of Minutes A. Approval of Minutes dated September 21, 2021 MOTION: Move to approve the Minutes dated September 21, 2021 Page 1 of 4 Qbdlfu!Qh/!3 5/B Operations and Public Safety Committee CC Ops October 5, 2021 and PS Regular Meeting Kent, Washington Minutes RESULT: APPROVED \[UNANIMOUS\] MOVER: Les Thomas, Councilmember SECONDER: Bill Boyce, Councilmember AYES: Troutner, Boyce, Fincher, Kaur, Larimer, Michaud, Thomas 5. Business A. Payment of Bills - Authorize MOTION: I move to authorize the payment of bills. RESULT: MOTION PASSES \[UNANIMOUS\] Next: 10/19/2021 7:00 PM MOVER: Les Thomas, Councilmember SECONDER: Bill Boyce, Councilmember AYES: Troutner, Boyce, Fincher, Kaur, Larimer, Michaud, Thomas B. INFO ONLY: Community Immersion Law Enforcement Program Police Chief Rafael Padilla provided the Council with details on the Community Immersion Law Enforcement Program. Chief Padilla discussed historical struggle to hire diverse candidates. Most and perspectives and do not live in the community they serve. The challenge was to determine how we get them connected and develop a sense of guardianship. Chief explained how the CILEP works: · The first assignment of newly hired Kent Police Officers will be to serve as volunteers in community based organizations for 320 hours (2 months) · Community organizations will apply to host police recruits and will assign them a mentor for their service experience · Police recruits will interact with their community mentors, non-profit employees, and a wide range of community members · Community Immersion is loosely based on the Police Corps model but has never been applied in this capacity Njovuft!Bddfqubodf;!Njovuft!pg!Pdu!6-!3132!5;11!QN!!)Bqqspwbm!pg!Njovuft* Why community immersion? · New officers will recognize serving the community to be the foundation of their role as Kent Police Officers · Community members and organizations will help shape our officers from the ground up and empower them with their perspectives · New officers will learn about and interact with cultures other than their own. This will expand their worldview and inform their interactions and decisions on the street · New officers will learn about local organizations and how to connect community members to resources in their time of need Page 2 of 4 Qbdlfu!Qh/!4 5/B Operations and Public Safety Committee CC Ops October 5, 2021 and PS Regular Meeting Kent, Washington Minutes · CILEP will give us the ability to evaluate recruits cultural competency prior or becoming officers and will attract recruits who value the ethic of service Chief Padilla expressed appreciation of the stakeholders that include Councilmember Fincher, the Kent Police Department, Rep. Tina Orwall, the University of Washington Tacoma and Community Organizations in Kent. Chief commended Commander Grove for all of the work he has done coordinating this program. The design of the program includes: · Newly hired entry level police officers will participate in the project · First 3 weeks Kent PD Orientation and Training-120 hours · Community Immersion w/organization and on-site mentor-320 hours · Kent PD re-integration and debrief-40 hours · Total project hours 480 Chief Padilla provided an overview of how the program is going with the first recruit, Krishan Kumar and his experience at World Relief. Padilla indicated Organizations need participants: · Community organizations in the City of Kent will apply to host a recruit for community immersion · On-site mentors will be interviewed and vetted · Recruits will complete a pre-immersion survey and be matched with a community organization · The recruits immersion schedule will be overseen by the training unit · We hope to partner with organizations like Catholic Community Services, YMCA, Living Well Kent, World Relief, Sound Cities, KYFS, and many others! Program Goals include: · Community organizations in the City of Kent will apply to host a recruit for community immersion · On-site mentors will be interviewed and vetted · Recruits will complete a pre-immersion survey and be matched with a Njovuft!Bddfqubodf;!Njovuft!pg!Pdu!6-!3132!5;11!QN!!)Bqqspwbm!pg!Njovuft* community organization · The recruits immersion schedule will be overseen by the training unit · We hope to partner with organizations like Catholic Community Services, YMCA, Living Well Kent, World Relief, Sound Cities, KYFS, and many others! Chief Padilla advised that this pilot program is currently for new recruits, but there is a plan to integrate laterals into the program. C. INFO ONLY: SPIDR Technology Page 3 of 4 Qbdlfu!Qh/!5 5/B Operations and Public Safety Committee CC Ops October 5, 2021 and PS Regular Meeting Kent, Washington Minutes Police Chief Rafael Padilla provide the council with information on the SPIDR Tech software program. SPIDR Tech enables law enforcement agencies to automatically send one-to- one text messages, emails and mobile surveys to crime victims, reporting parties and other members of the community. These messages are triggered by the records management system and CAD data. SPIDR Tech fits around your communications and investigation workflows. The current modules include one for patrol, investigations and insights. SPIDR Tech acknowledges your callers, informs your callers of delays and closes the loop with your callers by providing follow-up details. SPIDR Tech is designed to service your crime victims - Once an officer submits a crime report into the RMS, the platform will automatically begin sending follow-up emails and/or text messages to crime victims to keep them informed as their investigation continues. Chief Padilla indicated another feature of SPIDR Tech includes a data platform where information regarding statistics of contacts with victims in addition to survey results. 6. Adjournment 4:25 p.m. Council President Troutner adjourned the meeting. Kimberley Komoto Committee Secretary Njovuft!Bddfqubodf;!Njovuft!pg!Pdu!6-!3132!5;11!QN!!)Bqqspwbm!pg!Njovuft* Page 4 of 4 Qbdlfu!Qh/!6 6/B FINANCE DEPARTMENT Paula Painter, CPA 220 Fourth Avenue South Kent, WA 98032 253-856-5264 DATE: October 19, 2021 TO: Operations and Public Safety Committee SUBJECT: Payment of Bills - Approve MOTION: I move to approve the payment of bills. SUMMARY: BUDGET IMPACT: Qbdlfu!Qh/!7 6/C FINANCE DEPARTMENT Paula Painter, CPA 220 Fourth Avenue South Kent, WA 98032 253-856-5264 DATE: October 19, 2021 TO: Operations and Public Safety Committee SUBJECT: Write-offs of Uncollectable Accounts - Authorize MOTION: I move to authorize the Mayor to write-off uncollectable accounts owed to the City in the amount of $110,682.69, subject to final approval of the Finance Director. SUMMARY: Authorization is requested to write-off $110,682.69 of uncollectable receivables. The requested write-off represents 7.8% of the receivables balance and $1,127.41 in interest/finance charges. Of the $110,682.69: $61,322.95 represents unpaid violations and fines; $36,998.86 is for miscellaneous permits, taxes and fees; $3,137.10 is comprised of miscellaneous program fees and $9,223.78 is miscellaneous Public works repairs. All write-offs range from 2013 through 2017. Finance has adopted a procedure to write-off all delinquent accounts receivable invoices older than 3 years, not including current year, unless requested by the department. The write-off does not forgive the debt. For Accounts in collections, they may stay in collections if the billing department ensures all backup documents are retained while the accounts remain with the collection agency. BUDGET IMPACT: None. SUPPORTS STRATEGIC PLAN GOAL: Sustainable Services - Providing quality services through responsible financial management, economic growth, and partnerships. ATTACHMENTS: 1. 2021 Write-offs Summary (PDF) Qbdlfu!Qh/!8 6/C/b Buubdinfou;!3132!Xsjuf.pggt!Tvnnbsz!!)3987!;!Xsjuf.pggt!pg!Vodpmmfdubcmf!Bddpvout!.!Bvuipsj{f* Qbdlfu!Qh/!9 6/D FINANCE DEPARTMENT Paula Painter, CPA 220 Fourth Avenue South Kent, WA 98032 253-856-5264 DATE: October 19, 2021 TO: Operations and Public Safety Committee SUBJECT: INFO ONLY: August Financial Report SUMMARY: Financial Planning Manager Michelle Ferguson will report out the August 2021 financial report. ATTACHMENTS: 1. August 2021 Financial Report (PDF) Qbdlfu!Qh/!: 6/D/b August 2021 Monthly Financial Report City of Kent, Washington General Fund Overview Variance %Variance 202120212021 FavorableFavorable Adj BudgetYTDEst Actual (Unfavorable(Unfavorable 108,486,16067,197,170113,371,1204,884,9604.5% Revenues 114,523,98061,555,357110,990,4803,533,5003.1% Expenditures (6,037,820)5,641,8132,380,6408,418,460 Net Revenues Less Expenditures 41,969,90041,969,90041,969,900 Beginning Fund Balance 35,932,08047,611,71344,350,540 Ending Fund Balance Ending Fund Balance Detail: General Fund Reserves35,670,28944,088,750 31.1%39.7% 261,791261,790 Restricted for Annexation g Fund Balance Calculation Required Endin Estimated Expenditures for 2021 114,523,980110,990,480 (from above) 18.0%18.0% 18% GF Ending Fund Balance20,614,31619,978,286 Buubdinfou;!Bvhvtu!3132!Gjobodjbm!Sfqpsu!!)3993!;!JOGP!POMZ;!Bvhvtu!Gjobodjbm!Sfqpsu* Qbdlfu!Qh/!21 6/D/b August 2021 Monthly Financial Report City of Kent, Washington General Fund Overview - Revenues %Variance Variance 202120212021Favorable Revenue Categories Favorable Adj BudgetYTDEst Actual(Unfavorable (Unfavorable) ) Taxes: Property31,684,60017,286,59232,150,280465,6801.5% Sales & Use19,132,66016,113,90724,179,8505,047,19026.4% Utility19,408,17013,545,37719,828,190420,0202.2% Business & Occupation17,000,0008,217,68317,018,81018,8100.1% Other866,260219,286527,300(338,960)-39.1% Licenses and Permits6,786,9804,759,4197,238,190451,2106.6% Intergovernmental Revenue2,745,5602,068,0633,086,900341,34012.4% Charges for Services5,695,1403,071,4014,974,170(720,970)-12.7% Fines and Forfeitures1,158,500639,398939,950(218,550)-18.9% Miscellaneous Revenue2,630,5901,276,0442,049,780(580,810)-22.1% Transfers In1,377,700- 1,377,700- Total Revenues108,486,16067,197,170113,371,1204,884,9604.5% 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: $5.0m favorable variance due to higher than anticipated sales tax revenues due to a strong construction and retail economy. Other Taxes: $339k unfavorable variance primarily due to lower than anticipated Admissions Tax revenues. Charges for Services: $721k unfavorable variance due primarily to lower than anticipated culture and rec charges. Fines & Forfeitures: $219k unfavorable variance due primarily to lower than anticipated criminal and civil penalties. Miscellaneous Revenues: $580k unfavorable variance due primarily to decreased interest income and donations. Buubdinfou;!Bvhvtu!3132!Gjobodjbm!Sfqpsu!!)3993!;!JOGP!POMZ;!Bvhvtu!Gjobodjbm!Sfqpsu* Qbdlfu!Qh/!22 6/D/b August 2021 Monthly Financial Report City of Kent, Washington General Fund Revenues ($ 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 June7,6916,5655,491 July6,3767,4949,733 August4,9955,6466,326 September5,3286,5970 October19,96318,7350 November8,2117,6200 December11,26710,5000 Total108,732108,48667,197 Property Tax Prior Year Budgeted Actual RevenuesRevenuesRevenues January0120 February247248217 March1,4611,0341,438 April9,32812,35913,218 May3,1992,3981,945 June2,242618198 July19614680 August152117190 September5386240 October10,67311,8140 November3,1092,0730 December2322420 Total31,37531,68517,287 Sales Tax Prior Year Budgeted Actual RevenuesRevenuesRevenues January2,1581,5001,802 February2,4251,8032,264 March2,1431,4931,786 Buubdinfou;!Bvhvtu!3132!Gjobodjbm!Sfqpsu!!)3993!;!JOGP!POMZ;!Bvhvtu!Gjobodjbm!Sfqpsu* April1,9291,3881,753 May1,9591,6202,270 June2,1271,4362,005 July6391,3602,061 August1,9061,7032,172 September1,9091,5740 October1,8291,6260 November2,0531,7370 December2,5521,8930 Total23,63019,13316,114 Qbdlfu!Qh/!23 6/D/b August 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 June1,4941,4691,312 July1,3301,5792,420 August1,4731,4871,632 September1,5191,7100 October1,5611,4610 November1,5071,5590 December1,2221,3840 Total18,97119,40813,545 Other Taxes Prior Year Budgeted Actual RevenuesRevenuesRevenues January23283 February132 March33230(156) April2,7652,6492,912 May8981,2211,008 June117205203 July2,9373,3372,966 August7728151,219 September921440 October2,9793,6470 November9247400 December3,6834,8720 Total15,20317,8668,437 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;!Bvhvtu!3132!Gjobodjbm!Sfqpsu!!)3993!;!JOGP!POMZ;!Bvhvtu!Gjobodjbm!Sfqpsu* March1,5082,1441,476 April1,0591,4581,938 May9511,2311,161 June1,7112,1131,773 July1,2751,4742,205 August6921,1221,113 September1,2721,9590 October2,9211,8060 November6181,2760 December3,5793,0860 Total19,55420,39411,814 Qbdlfu!Qh/!24 6/D/b August 2021 Monthly Financial Report City of Kent, Washington General Fund Overview - Expenditures Variance %Variance 202120212021 DepartmentFavorable Favorable Adj BudgetYTDEst Actual (Unfavorable)(Unfavorable) City Council279,960185,165275,4504,5101.6% Administration2,786,2701,685,1662,531,300254,9709.2% Economic & Community Dev8,228,3804,819,0077,894,160334,2204.1% Finance2,781,7801,688,3222,604,240177,5406.4% Fire Contracted Services3,795,9002,435,2563,680,630115,2703.0% Human Resources1,613,730991,8561,529,69084,0405.2% Law1,503,350920,8841,411,86091,4906.1% Municipal Court3,793,4202,241,1733,550,950242,4706.4% Parks, Recreation & Comm Svcs19,687,93010,907,59917,688,9701,998,96010.2% Police45,548,79029,405,46645,318,760230,0300.5% Non-Departmental24,504,4706,275,46524,504,470 Total Expenditures114,523,98061,555,357110,990,4803,533,5003.1% 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 Parks, Recreation, & Community Services: Estimated spend by Parks, Recreation, & Community Services is $2.0m under budget due to the impacts of Covid-19, specifically reductions in S&B ($978k), Services ($951k) and pplies ($83k). su Buubdinfou;!Bvhvtu!3132!Gjobodjbm!Sfqpsu!!)3993!;!JOGP!POMZ;!Bvhvtu!Gjobodjbm!Sfqpsu* Qbdlfu!Qh/!25 6/D/b August 2021 Monthly Financial Report City of Kent, Washington General Fund 20192020202120212021 ActualActualAdj BudgetYTDEst Actual Beginning Fund Balance23,750,46134,399,77541,969,90041,969,90041,969,900 Revenues Taxes: Property30,731,78631,374,82731,684,600 17,286,592 32,150,280 Sales & Use27,121,40023,629,97219,132,660 16,113,907 24,179,850 Utility19,600,34718,970,71519,408,170 13,545,377 19,828,190 Business & Occupation12,999,56414,784,79517,000,000 8,217,683 17,018,810 Other963,837418,235866,260 219,286 527,300 Licenses and Permits7,483,6437,223,4206,786,980 4,759,419 7,238,190 Intergovernmental Revenue6,645,9623,196,7012,745,560 2,068,063 3,086,900 Charges for Services7,996,8463,658,2325,695,140 3,071,401 4,974,170 Fines and Forfeitures1,289,334776,9481,158,500 639,398 939,950 Miscellaneous Revenue3,586,9791,954,9372,630,590 1,276,044 2,049,780 Transfers In984,4112,743,5811,377,700 - 1,377,700 Total Revenues119,404,108108,732,365108,486,16067,197,170113,371,120 Expenditures City Council392,115384,062279,960185,165275,450 Administration2,768,2731,774,8082,786,2701,685,1662,531,300 Economic & Community Dev7,044,2176,711,4898,228,3804,819,0077,894,160 Finance3,236,9602,323,6362,781,7801,688,3222,604,240 Fire Contracted Services3,927,0883,674,4013,795,9002,435,2563,680,630 Human Resources2,047,1021,405,2191,613,730991,8561,529,690 Information Technology513,448172,932 Law1,801,5071,452,0881,503,350920,8841,411,860 Municipal Court3,646,2753,402,3143,793,4202,241,1733,550,950 Parks, Recreation & Comm Svcs18,396,67816,631,89919,687,93010,907,59917,688,970 Police43,849,28943,464,67945,548,79029,405,46645,318,760 Public Works1,208,835629,087 Non-Departmental20,332,20420,802,82624,504,4706,275,46524,504,470 109,163,991102,829,440114,523,980 Total Expenditures61,555,357110,990,480 Net Revenues less Expenditures10,240,1175,902,925(6,037,820)5,641,8132,380,640 Ending Fund Balance33,990,57840,302,69935,932,08047,611,71344,350,540 Ending Fund Balance Detail: Buubdinfou;!Bvhvtu!3132!Gjobodjbm!Sfqpsu!!)3993!;!JOGP!POMZ;!Bvhvtu!Gjobodjbm!Sfqpsu* General Fund Reserves32,309,35838,885,46935,670,28944,088,750 based on same year actuals/budget29.6%37.8%31.1%39.7% Restricted for Annexation1,681,2201,417,230261,791261,790 Qbdlfu!Qh/!26 6/D/b August 2021 Monthly Financial Report City of Kent, Washington General Fund Year-to-Year Month Comparison 201920202021% of2021-20 thru Augthru Augthru AugBudgetVariance Revenues Taxes: Property16,420,656 16,824,026 17,286,592 462,566 2.7%54.6% Sales & Use17,271,739 15,250,852 16,113,907 863,055 5.7%84.2% Utility12, 13,161,662997,968 13,545,377 383,715 2.9%69.8% Business & Occupation5,986,041 7,231,700 8,217,683 985,983 13.6%48.3% Other471,387 293,277 219,286 (73,992) -25.2%25.3% Licenses and Permits5,443,681 4,420,284 4,759,419 339,134 7.7%70.1% Intergovernmental Revenue4,347,077 2,010,490 2,068,063 57,573 2.9%75.3% Charges for Services5,037,992 2,397,985 3,071,401 673,416 28.1%53.9% Fines and Forfeitures697,934 667,018 639,398 (27,619) -4.1%55.2% Miscellaneous Revenue1,981,257 1,216,517 1,276,044 59,526 4.9%48.5% Transfers In37,631 450,000 - (450,000) -100.0% Total Revenues70,693,36363,923,81267,197,1703,273,3585.1%61.9% Expenditures City Council(79,797)-30.1%66.1% 264,961260,343 185,165 Administration472,08438.9%60.5% 1,213,0821,793,128 1,685,166 Economic & Community Dev300,4006.6%58.6% 4,518,6074,520,547 4,819,007 Finance216,40314.7%60.7% 1,471,9192,250,253 1,688,322 Fire Contracted Services(15,470)-0.6%64.2% 2,450,7252,675,702 2,435,256 Human Resources(90,049)-8.3%61.5% 1,081,9051,373,736 991,856 (172,932)-100.0% Information Technology - 172,932344,327 Law(57,648)-5.9%61.3% 978,5321,173,245 920,884 Municipal Court28,2291.3%59.1% 2,212,9432,375,440 2,241,173 Parks, Recreation & Comm Svcs392,9673.7%55.4% 10,514,63212,068,990 10,907,599 Police883,1973.1%64.6% 28,522,26928,371,758 29,405,466 Public Works(629,087)-100.0% 629,087746,372 - Non-Departmental(923,182)-12.8%25.6% 7,198,6462,733,200 6,275,465 Total Expenditures60,687,04161,230,24161,555,357325,1170.5%53.7% Buubdinfou;!Bvhvtu!3132!Gjobodjbm!Sfqpsu!!)3993!;!JOGP!POMZ;!Bvhvtu!Gjobodjbm!Sfqpsu* *General Govt. includes City Council, Mayor/Clerk, HR, IT, & Finance Qbdlfu!Qh/!27 6/D/b August 2021 Monthly Financial Report City of Kent, Washington Fund Balances 2021 202120212021Estimated BeginningEstimatedEstimatedEnding Fund Fund BalanceRevenuesExpendituresBalance Operating revenues and expenditures only; capital and non-capital projects are excluded. General Fund General Fund41,969,901113,371,120110,990,48044,350,541 Special Revenue Funds Street Fund7,403,91218,786,88016,019,83010,170,962 LEOFF 1 Retiree Benefits1,582,2641,270,8001,449,7701,403,294 Lodging Tax73,678192,500179,09087,088 Youth/Teen Programs281,622971,910924,390329,142 Capital Resources14,023,50525,856,14018,457,85021,421,795 Criminal Justice8,271,5919,728,0408,325,2309,674,401 ShoWare Operating2,990,845900,0001,646,0502,244,795 Other Operating567,507109,320109,220567,607 Debt Service Funds Councilmanic Debt Service2,380,6977,408,2407,204,6602,584,277 Special Assessments Debt Service97,612710,530858,320(50,178) Enterprise Funds Water Utility14,447,09330,990,22028,457,32016,979,993 Sewer Utility2,409,86535,575,53033,722,9804,262,415 Drainage Utility18,807,59524,364,94023,464,49019,708,045 Solid Waste Utility437,037874,4701,022,700288,807 Golf Complex2,270,6662,861,6604,653,490478,836 Internal Service Funds Fleet Services3,281,4215,760,5905,376,8703,665,141 Central Services87,729381,700354,030115,399 Buubdinfou;!Bvhvtu!3132!Gjobodjbm!Sfqpsu!!)3993!;!JOGP!POMZ;!Bvhvtu!Gjobodjbm!Sfqpsu* Information Technology2,340,14910,765,92010,720,1302,385,939 Facilities3,097,0015,975,9205,768,7203,304,201 Unemployment1,373,716156,150206,9101,322,956 Workers Compensation2,284,9001,101,9101,653,6501,733,160 Employee Health & Wellness7,561,69515,983,00014,761,0508,783,645 Liability Insurance(891,300)7,670,0804,203,9502,574,830 Property Insurance714,743613,920687,550641,113 Qbdlfu!Qh/!28 6/D/b August 2021 Monthly Financial Report City of Kent, Washington Other Funds Overview (Revenues and Expenditures) 20192020202120212021 ActualActualAdj BudgetYTDEst Actual 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 Revenues17,415,00019,350,92817,518,8509,005,46318,786,880 Expenditures18,858,48619,205,26617,647,6807,301,76216,019,830 Net Revenues Less Expenditures(1,443,485)145,662(128,830)1,703,7012,767,050 LEOFF 1 Retiree Benefits Revenues1,401,7861,232,5751,272,430671,5861,270,800 Expenditures1,352,6241,571,5851,541,980964,3841,449,770 Net Revenues Less Expenditures49,162(339,010)(269,550)(292,798)(178,970) Lodging Tax Revenues314,588158,384239,110112,805192,500 Expenditures465,527270,532179,190108,307179,090 Net Revenues Less Expenditures(150,940)(112,148)59,9204,49813,410 Youth/Teen Programs Revenues941,240897,527924,390664,067971,910 Expenditures957,730691,260924,3905,200924,390 Net Revenues Less Expenditures(16,490)206,267658,86747,520 Capital Resources Revenues22,567,13022,885,70716,449,07016,676,83125,856,140 Expenditures19,339,04627,520,42618,457,8503,297,74818,457,850 Net Revenues Less Expenditures3,228,084(4,634,719)(2,008,780)13,379,0837,398,290 Criminal Justice Revenues7,054,2228,673,7948,193,6306,212,6749,728,040 Expenditures6,432,3778,504,6728,686,8504,207,6438,325,230 Net Revenues Less Expenditures621,845169,122(493,220)2,005,0311,402,810 ShoWare Operating Revenues1,456,3111,512,5891,150,000855900,000 Expenditures1,089,7631,451,7521,646,0501,058,1471,646,050 Net Revenues Less Expenditures366,54860,837(496,050)(1,057,292)(746,050) Other Operating Revenues185,821105,155109,320109,320 Expenditures178,558106,003109,32053,484109,220 Net Revenues Less Expenditures7,263(848)(53,484)100 Debt Service Funds Councilmanic Debt Service Revenues10,266,9239,144,5876,997,8402,314,8117,408,240 Expenditures9,802,0978,679,7617,204,6602,340,7837,204,660 Net Revenues Less Expenditures464,826464,826(206,820)(25,972)203,580 Buubdinfou;!Bvhvtu!3132!Gjobodjbm!Sfqpsu!!)3993!;!JOGP!POMZ;!Bvhvtu!Gjobodjbm!Sfqpsu* pecial Assessment Debt Service S Revenues1,339,332784,469728,560472,962710,530 Expenditures1,119,3931,386,712858,4204,073858,320 Net Revenues Less Expenditures219,939(602,243)(129,860)468,889(147,790) Qbdlfu!Qh/!29 6/D/b August 2021 Monthly Financial Report City of Kent, Washington Other Funds Overview (Revenues and Expenditures) 20192020202120212021 ActualActualAdj BudgetYTDEst Actual 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 Revenues28,578,90329,573,42429,573,29020,098,39630,990,220 Expenditures30,237,15626,464,13329,850,57013,349,47828,457,320 Net Revenues Less Expenditures(1,658,253)3,109,291(277,280)6,748,9182,532,900 Sewer Utility Revenues33,063,79833,513,29433,234,65023,106,20735,575,530 Expenditures31,664,33932,252,70633,124,90020,315,99433,722,980 Net Revenues Less Expenditures1,399,4581,260,588109,7502,790,2131,852,550 Note: Sewer Utility was combined with Drainage Utility in 2018. Drainage Utility Revenues26,947,64424,537,48323,688,63015,722,12924,364,940 Expenditures25,690,58721,804,80224,144,30011,895,01123,464,490 Net Revenues Less Expenditures1,257,0572,732,681(455,670)3,827,118900,450 Solid Waste Utility Revenues874,164837,3091,119,760557,905874,470 Expenditures809,006876,8711,304,290653,2131,022,700 Net Revenues Less Expenditures65,158(39,562)(184,530)(95,308)(148,230) Golf Complex Revenues2,698,6095,938,1832,861,6601,763,7412,861,660 Expenditures2,636,1103,070,8994,653,4903,566,5984,653,490 Net Revenues Less Expenditures62,4992,867,283(1,791,830)(1,802,857)(1,791,830) Internal Service Funds Fleet Services Revenues8,514,1595,478,5895,516,1003,832,6315,760,590 Expenditures6,413,5006,559,5396,202,8203,127,8155,376,870 Net Revenues Less Expenditures2,100,659(1,080,950)(686,720)704,816383,720 Central Services Revenues367,717309,535428,030250,244381,700 Expenditures326,927277,640404,190216,896354,030 Net Revenues Less Expenditures40,79031,89523,84033,34927,670 Information Technology Revenues9,063,6039,062,09910,600,2306,881,41110,765,920 Expenditures8,702,49010,531,89210,784,9906,894,04910,720,130 Net Revenues Less Expenditures361,113(1,469,793)(184,760)(12,638)45,790 Facilities Revenues5,417,6086,327,1406,785,3403,714,1495,975,920 Expenditures5,035,5055,125,0268,433,0203,273,8365,768,720 Net Revenues Less Expenditures382,1031,202,114(1,647,680)440,313207,200 Buubdinfou;!Bvhvtu!3132!Gjobodjbm!Sfqpsu!!)3993!;!JOGP!POMZ;!Bvhvtu!Gjobodjbm!Sfqpsu* Unemployment Revenues178,465166,229148,630104,098156,150 Expenditures220,850151,350238,140137,628206,910 Net Revenues Less Expenditures(42,384)14,879(89,510)(33,530)(50,760) Qbdlfu!Qh/!2: 6/D/b August 2021 Monthly Financial Report City of Kent, Washington Other Funds Overview (Revenues and Expenditures) 20192020202120212021 ActualActualAdj BudgetYTDEst Actual 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 Revenues1,289,3641,551,5221,159,680747,5311,101,910 Expenditures1,928,1012,106,6161,545,2401,114,7691,653,650 Net Revenues Less Expenditures(638,737)(555,093)(385,560)(367,239)(551,740) Employee Health & Wellness Revenues15,629,64915,929,22416,205,06010,773,73515,983,000 Expenditures13,786,30814,097,29815,771,0309,440,63214,761,050 Net Revenues Less Expenditures1,843,3421,831,926434,0301,333,1031,221,950 Liability Insurance Revenues2,798,49338,1047,140,7106,768,3347,670,080 Expenditures1,753,5452,852,6652,331,5403,426,7674,203,950 Net Revenues Less Expenditures1,044,947(2,814,561)4,809,1703,341,5673,466,130 Property Insurance Revenues1,328,717578,755588,620409,558613,920 Expenditures1,213,255587,011583,920998,748687,550 Net Revenues Less Expenditures115,462(8,257)4,700(589,190)(73,630) Buubdinfou;!Bvhvtu!3132!Gjobodjbm!Sfqpsu!!)3993!;!JOGP!POMZ;!Bvhvtu!Gjobodjbm!Sfqpsu* Qbdlfu!Qh/!31 6/D/b August 2021 Monthly Financial Report City of Kent, Washington Other Funds Overview (Revenues and Expenditures) Year-to-Year Month Comparison 2019202020212021-2020 thru Augthru Augthru AugVariance Operating revenues and expenditures only; capital and non-capital projects are excluded. Special Revenue Funds Street Fund Revenues9,481,0908,187,4019,005,463818,06210.0% Expenditures9,974,5926,834,3637,301,762467,3996.8% Net Revenues Less Expenditures(493,503)1,353,0381,703,701 LEOFF 1 Retiree Benefits Revenues823,906676,114671,586(4,528)-0.7% penditures906,0581,110,012964,384(145,627)-13.1% Ex penditures(82,151)(433,898)(292,798) Net Revenues Less Ex Lodging Tax Revenues184,077117,421112,805(4,616)-3.9% Expenditures263,566169,596108,307(61,290)-36.1% Net Revenues Less Expenditures(79,489)(52,175)4,498 Youth/Teen Programs Revenues620,623640,508664,06723,5593.7% penditures4,7275,20047310.0% Ex penditures620,623635,781658,867 Net Revenues Less Ex Capital Resources Revenues11,157,19012,815,93716,676,8313,860,89430.1% Expenditures3,327,2803,994,2673,297,748(696,520)-17.4% Net Revenues Less Expenditures7,829,9108,821,66913,379,083 Criminal Justice Revenues3,865,1384,838,5316,212,6741,374,14328.4% penditures3,945,6034,528,1064,207,643(320,463)-7.1% Ex penditures(80,464)310,4242,005,031 Net Revenues Less Ex ShoWare Operating Revenues205,863128,429855(127,574)-99.3% Expenditures616,589949,5461,058,147108,60111.4% Net Revenues Less Expenditures(410,727)(821,116)(1,057,292) Admissions Tax revenues received quarterly(April, July, September, January) Other Operating Revenues Buubdinfou;!Bvhvtu!3132!Gjobodjbm!Sfqpsu!!)3993!;!JOGP!POMZ;!Bvhvtu!Gjobodjbm!Sfqpsu* Expenditures103,794105,84953,484(52,364)-49.5% Net Revenues Less Expenditures(103,794)(105,849)(53,484) Combines several small programs, including City Art Program and Neighborhood Matching Grants Qbdlfu!Qh/!32 6/D/b August 2021 Monthly Financial Report City of Kent, Washington Other Funds Overview (Revenues and Expenditures) Year-to-Year Month Comparison 2019202020212021-2020 thru Augthru Augthru AugVariance Operating revenues and expenditures only; capital and non-capital projects are excluded. Debt Service Funds Councilmanic Debt Service Revenues2,510,9012,410,0932,314,811(95,282)-4.0% Expenditures2,539,9552,485,6882,340,783(144,905)-5.8% Net Revenues Less Expenditures(29,054)(75,595)(25,972) Debt service payments are generally due in June and December. Special Assessments Debt Service Revenues727,293237,539472,962235,42399.1% penditures441,072329,8274,073(325,754)-98.8% Ex penditures286,221(92,288)468,889 Net Revenues Less Ex Enterprise Funds Water Utility Revenues20,415,95918,445,10620,098,3961,653,2909.0% Expenditures13,002,48813,398,30413,349,478(48,826)-0.4% Net Revenues Less Expenditures7,413,4715,046,8026,748,918 Sewer Utility Revenues22,478,92821,951,96023,106,2071,154,2475.3% penditures19,167,74619,241,31620,315,9941,074,6785.6% Ex penditures3,311,1812,710,6442,790,213 Net Revenues Less Ex Note: Sewer Utility was combined with Drainage Utility in 2018. Drainage Utility Revenues15,944,68015,595,73815,722,129126,3910.8% penditures9,871,38410,764,66111,895,0111,130,35010.5% Ex penditures6,073,2964,831,0773,827,118 Net Revenues Less Ex Note: Sewer Utility was combined with Drainage Utility in 2018. Solid Waste Utility Revenues551,116529,793557,90528,1125.3% penditures485,849681,183653,213(27,970)-4.1% Ex penditures65,267(151,390)(95,308) Net Revenues Less Ex Golf Complex (3,251,296)-64.8% Revenues1,847,4745,015,0371,763,741 penditures1,890,7851,640,1383,566,5981,926,460117.5% Ex penditures(43,311)3,374,899(1,802,857) Net Revenues Less Ex Buubdinfou;!Bvhvtu!3132!Gjobodjbm!Sfqpsu!!)3993!;!JOGP!POMZ;!Bvhvtu!Gjobodjbm!Sfqpsu* Internal Service Funds Fleet Services Revenues5,351,2113,736,9723,832,63195,6592.6% Expenditures4,127,3153,896,0603,127,815(768,245)-19.7% Net Revenues Less Expenditures1,223,897(159,088)704,816 Central Services Revenues247,706181,228250,24469,01738.1% penditures209,909179,143216,89637,75321.1% Ex penditures37,7972,08533,349 Net Revenues Less Ex Qbdlfu!Qh/!33 6/D/b August 2021 Monthly Financial Report City of Kent, Washington Other Funds Overview (Revenues and Expenditures) Year-to-Year Month Comparison 2019202020212021-2020 thru Augthru Augthru AugVariance Operating revenues and expenditures only; capital and non-capital projects are excluded. Information Technology Revenues6,230,2385,942,1976,881,411939,21315.8% Expenditures5,704,5396,162,2596,894,049731,78911.9% Net Revenues Less Expenditures525,700(220,062)(12,638) Facilities Revenues3,522,4873,529,7613,714,149184,3885.2% Expenditures2,800,8152,905,1253,273,836368,71012.7% Net Revenues Less Expenditures721,672624,636440,313 Unemployment (4,141)-3.8% Revenues109,282108,239104,098 penditures168,260138,667137,628(1,039)-0.7% Ex penditures(58,978)(30,428)(33,530) Net Revenues Less Ex Workers Compensation Revenues810,317981,273747,531(233,743)-23.8% Expenditures770,971830,5541,114,769284,21534.2% Net Revenues Less Expenditures39,346150,720(367,239) Employee Health & Wellness Revenues10,209,79410,512,13010,773,735261,6062.5% penditures8,985,0728,600,3049,440,632840,3289.8% Ex penditures1,224,7211,911,8251,333,103 Net Revenues Less Ex Liability Insurance Revenues1,448,7041,669,4246,768,3345,098,910305.4% Expenditures1,773,8151,459,4273,426,7671,967,340134.8% Net Revenues Less Expenditures(325,111)209,9973,341,567 Property Insurance Revenues1,131,734386,616409,55822,9425.9% Expenditures1,411,516861,538998,748137,21015.9% penditures(279,782)(474,922)(589,190) Net Revenues Less Ex Buubdinfou;!Bvhvtu!3132!Gjobodjbm!Sfqpsu!!)3993!;!JOGP!POMZ;!Bvhvtu!Gjobodjbm!Sfqpsu* Qbdlfu!Qh/!34