HomeMy WebLinkAboutCity Council Committees - Operations and Public Safety Committee - 10/18/2022 (2) 4^* Operations and Public Safety
• Committee
KEN T Tuesday, October 18, 2022
WASHINGTON 4:00 PM
Chambers
To listen to this meeting,
call 1-888-475-4499 or 1-877-853-5257
and enter Meeting ID 862 7953 1956, Passcode: 345783
Chair Bill Boyce
Councilmember Brenda Fincher Councilmember Satwinder Kaur
Councilmember Marli Larimer Councilmember Zandria Michaud
Councilmember Les Thomas Councilmember Toni Troutner
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Item Description Action Speaker Time
1. Call to Order Chair
2. Roll Call Chair
3. Agenda Approval Chair
4. Business Chair
A. Approval of Minutes
Approval of October 4, 2022 YES Chair 01 MIN.
Minutes
B. Payment of Bills - Approve YES Paula Painter 01 MIN.
C. Write-offs of Uncollectable YES Paula Painter 05 MIN.
Accounts - Authorize
D. INFO ONLY: August 2022 YES Michelle Ferguson 10 MIN.
Fiancial Report
5. Adjournment Chair
The public may submit written public comments that relate to a committee agenda item by emailing:
cityclerk@kentwa.gov by 3:30 p.m. on the day of this committee meeting. After 3:30 p.m., written
public comments may only be submitted in person by presenting them to the committee secretary at
the public meeting. Written public comments that do not relate to a committee agenda item are not
permitted. Written public comments are not read into the record.
Unless otherwise noted, the Operations and Public Safety Committee meets at 4 p.m. on the first and
third Tuesday of each month in the Kent City Hall, Council Chambers, 220 Fourth Avenue South, Kent,
WA 98032
Operations and Public Safety Committee CC Ops and October 18, 2022
PS Regular Meeting
For additional information please contact Kim Komoto at 253-856-5728, or email
Kkomoto(a)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 7-1-1.
Pending Approval
Operations and Public Safety
KENT Committee
WA9H... CC Ops and PS Regular Meeting
Minutes
October 4, 2022
Date: October 4, 2022
Time: 4:00 p.m.
Place: Chambers
Members: Bill Boyce, Chair
Brenda Fincher, Councilmember
Satwinder Kaur, Councilmember
Marli Larimer, Councilmember
Zandria Michaud, Councilmember
Les Thomas, Councilmember c
Toni Troutner Councilmember
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Agenda: a
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1. Call to Order 4:00 p.m.
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Council President Boyce called the meeting to order. o
2. Roll Call N
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Attendee Name Title Status Arrived
Bill Boyce Chair Present o
Brenda Fincher Councilmember Present 0
Satwinder Kaur Councilmember Excused
Marli Larimer Councilmember Present
Zandria Michaud Councilmember Present
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Les Thomas Councilmember Present
Toni Troutner Councilmember Present Q
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3. Agenda Approval a
There were no changes to the agenda.
1. I move to approve the agenda as presented.
RESULT: MOTION PASSES [UNANIMOUS]
MOVER: Les Thomas, Councilmember
SECONDER: Zandria Michaud, Councilmember
AYES: Boyce, Fincher, Larimer, Michaud, Thomas, Troutner
4. Business
A. Approval of Minutes
Approval of Minutes dated September 20, 2022
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Page I of 9 Packet Pg. 3
Operations and Public Safety Committee CC Ops October 4, 2022
and PS Regular Meeting Kent, Washington
Minutes
MOTION: Move to approve the Minutes dated September 20, 2022
RESULT: APPROVED [UNANIMOUS]
MOVER: Les Thomas, Councilmember
SECONDER: Toni Troutner, Councilmember
AYES: Boyce, Fincher, Larimer, Michaud, Thomas, Troutner
B. Ordinance to Repeal and Replace Chapter 8.09 of the Kent City Code,
with a new chapter entitled "Camping on Public Property" - Adopt
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Chief Administrative Officer, Pat Fitzpatrick provided a brief introduction of r
the presentation regarding the camping ordinance and reviewed the
background of Chapter 8.09 of the Kent City Code: 4-
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Kent currently has a camping ordinance found in chapter 8.09 KCC. This o
ordinance has been in effect since 2000. While the City has used the �.
ordinance as leverage to encourage campers to find alternative shelter, it has Q
paused formal enforcement: r-
• Federal court decisions were issued that made enforcement of our current a
ordinance challenging o
• COVID-19 interrupted the availability of shelter in the region N
• The law has largely been settled, and COVID-related shelter restrictions have N
been lifted. While some beds were lost during COVID, others will be coming
on line r
Camping complaints have increased, as have the impacts to City investments o
and operations °
• Drug epidemic driven by opioids/fentanyl/methamphetamine 3
• Blake decision which has made it difficult to enforce drug possession crimes
• Regional acceptance and normalization of camping and its impacts as a way
of life.
Fitzpatrick reviewed the camping case reports and 9-1-1 calls for service for
the period of 2019 - July of 2022.
Fitzpatrick went on to review City invests significant resources in three areas
being directly impacted by camping:
Environmentally Sensitive Areas - creeks, rivers, critical areas (steep
slopes/wetlands), water retention areas, wellhead protection areas, water
runoff/drainage facilities (NPDES), etc.
Parks Facilities and Programs - active parks and their facilities (bathrooms,
fields, play areas, trails), passive parks, Commons, Senior Center, etc., as
well as programs
Economic Investments - business community, investments in thriving
economy and employment base
These efforts and investments have been compromised by impacts of
camping in spaces designated and maintained for other purposes.
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Page 2 of 9 Packet Pg. 4
Operations and Public Safety Committee CC Ops October 4, 2022
and PS Regular Meeting Kent, Washington
Minutes
Community members and staff express concern over safety, and concerns
over the protection of property.
Environmentally Sensitive Areas:
The City follows federal, state, and local regulations aimed at protecting the
natural
Environment:
The City is obligated to maintain or take action to protects creeks, rivers,
critical areas such as wetlands, water retention ponds, water supply areas,
wellhead protection areas, etc. a
The City also invests significant resources into the built environment - storm
drainage (NPDES), culverts, bridges, underpasses, salmon habitat areas,
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streets, sidewalks, etc. 0
Public Works has had to shift resources from general maintenance to cleanup ;
of camps, and restoration of areas damaged by unauthorized camping Q
City resources are being diverted to cleaning camps. Work cleaning non- Q
camp related litter in the right of way is not being completed
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Parks Facilities and Programs: o
The City invests in active and passive parks as well as programs
Shift of staff resources to address camping impacts park maintenance levels o
of services resulting in a struggle to meet maintenance needs N
Increased instances of vandalism of park bathrooms, barbeques, sinks,
faucets and other infrastructure designed for public use - City has been o
forced to eliminate access to amenities thereby penalizing everyone o
Staff secure restrooms to sure they are clear of illicit use and drug w
paraphernalia, and are available for the general public
Budgeted funds are going towards cleanup, not program improvement or
maintenance needs
Significantly reduces the public's access to nature - impacting community
health and other outcomes
Facilities (e.g. Commons and Senior Center) deal with camping on site, which Q
includes fires, vandalism, garbage
Parks employees must direct resources away from the customer experience,
and reduces the willingness of the community to use the parks
Fitzpatrick reviewed the resident surveys conducted by the Parks Department
regarding resident's level of satisfaction with safety in parks. The results
indicated that the resident's number one reason for not visiting
parks/facilities is related to not feeling safe.
Economic Investments:
The City receives complaints regarding camps from business owners and
residents on a daily basis:
The CAO meets with the Kent Downtown Partnership director monthly and a
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Page 3 of 9 Packet Pg. 5
Operations and Public Safety Committee CC Ops October 4, 2022
and PS Regular Meeting Kent, Washington
Minutes
common concern is camping and crime in the downtown area
• Camping and associated crime are a common complaint of our business
community at meetings
Businesses are seeking action - have attended council meetings, are seeking
measures to protect their business by hardening property, spending money
on security
In some areas, business have shuttered due to dangerous conditions
(Starbucks closing stores in Seattle)
Other business are at risk of leaving
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Staff safety:
The City has found it necessary to change its approach to performing work:
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Field staff who work in our parks and in our natural areas are often
confronted by individuals who demonstrate hostility o
Some staff must work in pairs due to location a
The City is currently looking to retain a consultant to train staff in dealing Q
with unsafe individuals in the field
Staff are handing and exposed to an increasing volume of hazardous a
materials (drug paraphernalia including needles, human excrement, o
hazardous chemicals, etc.) that require additional care and resources N
When staff and contractors show up for work at a sight, often they cannot do 0
the work due to the location of camps. This delays work, interrupts N
employees, and increases contractor costs (delay costs)
All of this reduces resources for the provision of traditional services O
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Quality of Life: w
Law Violations
Litter/illegal dumping, destruction of property
Vehicle theft/prowl, commercial/residential burglary, arson, shoplift, trespass
Violent crime and property crime within camps
Quality of Life
Creates safety concerns for general public - public feels unsafe in spaces near a
camps
Impacts residential neighborhoods, particularly those with parks and green
spaces
Loss of interest in caring for community
Businesses
Threat to business viability
Employee and customer safety is a concern
Expense of cleanup and damage repair
Added private security costs
Business reluctant to expand or invest
City Mission, Vision and Values - Expectations:
The ordinance revisions will provide staff with an additional tool to help
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Page 4 of 9 Packet Pg. 6
Operations and Public Safety Committee CC Ops October 4, 2022
and PS Regular Meeting Kent, Washington
Minutes
achieve the City's Mission, Vision and Values.
The City does not expect many criminal filings - the threat of arrest will be
sufficient encouragement to achieve results in most cases. Since 2000, the
City has filed on average fewer than 11 cases per year (240 total cases).
In some cases, charging will be necessary
The City recognizes that some individuals are dealing with significant
challenges and may not be willing to make a decisions to take measures to
improve their situation a
The City will give individuals the opportunity to work with outreach staff to
access temporary housing, with the goal that they will move into appropriate
permanent housing o
If individuals refuse opportunities to connect with providers and work toward
being housed, we will have a tool to use more forceful measures Q
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Roles and Responsibilities
Internal Taskforce a
Representatives from city departments meet monthly to discuss the impacts g
of camping within the city. This group works collaboratively to address
underlying causes and impacts on the community and to focus resources. o
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Human Services
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Works to strengthen regional and subregional partnerships to create o
strategies related to homeless individuals, works with neighboring o
communities, within Kent and with agencies and providers to connect a
individuals with resources, and provides support to Police and other city staff
encountering encampments by assisting individuals and families in accessing
emergency resources, and providing referrals and connections to direct
service providers. CU
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Kent Police Department
The Special Operations Unit responds to citizen complaints and known a
camping hotspots. Partners with PW (clean up) and Human Services (shelter 2
and other services). Patrol officers respond to criminal matters that may be
associated with encampments.
Public Works and Parks
Works in parallel with KPD and Human Services on identifying emerging
encampments or individuals in need, primary source for cleanup of
encampments through in-house labor or contracted services.
Sergeant Kelso, Officer Chapman, and Human Services Coordinator, Christine
Horn talked about the Police Department and Parks and Human Services
outreach to the homeless.
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Page 5 of 9 Packet Pg. 7
Operations and Public Safety Committee CC Ops October 4, 2022
and PS Regular Meeting Kent, Washington
Minutes
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Camps are discovered through:
• Citizen Complaints
Parks Observation
Public Works Observation
Police Observation
Small camps are dealt with by staff and larger camps or area trends are
addressed through strategy sessions by the Internal Homeless Task Force.
Criminal Consequences
Many crimes are committed in areas surrounding and within encampments. a
Damage to the natural and built environment is severe and the goal is to
encourage and educate individuals to change their behavior. When this does
not work, criminal consequences in the form of citations and physical arrests 0
become an option. ;
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Offer of shelter and Shelter Availability Q
Police and Human Services offer shelter to every individual they contact. If
there is a language barrier (extremely rare) language line services are used. a
A resource card is provided during every contact and resource cards are left g
at unoccupied encampments. Human Services staff monitor the availability of
shelter and have individuals on call from a number of shelter providers if a o
person is willing to accept shelter. For large encampments, Human Services N
arranges for shelter representatives to be on site and available to help. The
reality is that in a vast majority of cases, shelter is rejected for a variety of 0
reasons. In cases in which shelter is accepted, it is not uncommon for o
individuals to change their mind before entering shelter or leave shortly after a
entering - we continue to work with them often over periods of months and
sometimes years.
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A video of a recent outreach to a homeless encampment was presented.
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Fitzpatrick reviewed the proposed Ordinance that replaces the existing
ordinance. There is a significant shift is to focus on: N
Impacts of camping on the environment
Ensuring Kent's improved spaces remain available for intended use
Addressing conflicts in use with a resolution in favor of intended use by the
public
Shelter will be offered in every case
• Filing charges will only be used as a last resort
The public will not see change overnight. Like the entire region, the City is
recovering from a period of low staffing levels in the Police Department At its
peak, the Department had a sergeant and eight officers in the Special
Operations Unit - currently the unit is made up of one sergeant and one
officer. Staffing is improving and as more officers come on duty, the SOU will
be
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Page 6 of 9 Packet Pg. 8
Operations and Public Safety Committee CC Ops October 4, 2022
and PS Regular Meeting Kent, Washington
Minutes
properly staffed. In the meantime, the City has increased (by double) its
investment in the Catholic Community Centers Engagement Center for next
year - increases the opportunities for individuals to get the services and case
management they need for successful housing.
Deputy City Attorney, Christina Schuck advised that although this ordinance
repeals and replaces prior provisions; the main purpose of the chapter
remains the same.
Overall, it still makes camping in public places unlawful, unless otherwise
permitted (e.g., designated campgrounds) and still makes storage of camp a
facilities in public place unlawful.
Schuck advised the ordinance: o
Updates definitions
Provides more details on how encampments are addressed Q
Prohibits activities related to camping that cause specific environmental harm Q
Updates how and where the camping provisions are enforced (These general
provisions are not enforced when there is no available shelter.) This a
suspension also applied to the storage of camping facilities. This is to comply g
with the ruling in the Martin v. Boise case.
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One significant and important change to enforcement is the specification of N
locations in which the camping provisions can be enforced at any time -
enforcement in these locations is not dependent upon shelter availability. o
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There are three categories: a
1. portions of parks developed for particular purposes - picnic shelters, designated
trails, play fields
2. environmentally sensitive and naturally important areas such as wetlands, steep
slopes, riverbanks, and watershed properties (protecting city's drinking water).
3. City-owned buildings that must be available for staff to report to work and the
public to conduct business. a
In these designated areas, the prohibition on camping can be enforced at any time.
In addition to camping, Section 8.09.060 prohibits related harmful activities
such as:
• Starting fires;
• Littering, Discharging waste
• Destroying vegetation
• Creating trails
• Diverting streams
• Disturbing wildlife habitat.
Removal of Encampments - Outside of these specific locations, the
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Page 7 of 9 Packet Pg. 9
Operations and Public Safety Committee CC Ops October 4, 2022
and PS Regular Meeting Kent, Washington
Minutes
encampments are posted with at least 48 hours' notice and individuals are:
• Provided an opportunity to remove their property or ask for it to be stored
• Offered assistance to seek alternative shelter
In the rare event a citation is used as a tool within the situations this
ordinance in leaves room for an individual to seek help and the City will
support this effort.
Council President provided comments regarding the importance of public
safety and for staff to show compassion to individuals they come in contact
with. Additionally, it's important to protect investments while helping those in
need.
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Fitzpatrick indicated if an individual is sincerely interested in being housed, o
the City will not file charges and is committed to obtaining shelter for them. a
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All councilmembers expressed appreciation for the work of City staff on this
issue. a
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Fitzpatrick talked about the City's trespass program and the ability for N
businesses to take advantage of trespassing individuals from their property. N
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Fitzpatrick advised the prior ordinance was too broad and did not address
damages to City facilities and the environment. Fitzpatrick provided o
examples of how surrounding jurisdictions are addressing camping.
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Officer Kelso and Christine Horn advised that rarely do individuals accept
shelter and/or services. Horn talked about why services/shelter are not
accepted.
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Fincher suggested working with King County to provide more shelters in the
region. a
Larimer address emails received by the Council from housing advocates that
are worried about displacing people that don't have addiction/mental health
issues and are currently living in their cards. Officer Kelso advised the SOU
rarely comes across those folks living in their cars due to a series of bad luck.
Chief Padilla talked about the benefit of addressing camping in close
proximity to businesses.
Fitzpatrick talked about the Police Department's trespass program for
businesses.
Council President Boyce requested staff collect data on the enforcement of
Page 8 of 9 Packet Pg. 10
Operations and Public Safety Committee CC Ops October 4, 2022
and PS Regular Meeting Kent, Washington
Minutes
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this ordinance and provide a report to the Council at a future meeting.
At Councilmember Larimer's request, Council President Boyce placed this
ordinance on the October 18, 2022, City Council agenda under Other
Business.
MOTION: I move to adopt Ordinance No. 4443, repealing Chapter
8.09 of the Kent City Code and replacing it with a new chapter which
prohibits activities that cause environmental damage and harm
public property, including unlawful camping, storing of personal
property and unlawful fires, and setting forth the circumstances
under which unlawful camping is enforced.
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RESULT: MOTION PASSES [UNANIMOUS] Next: 10/18/2022 7:00 PM 0
MOVER: Les Thomas, Councilmember o
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SECONDER: Toni Troutner, Councilmember Q-
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AYES: Boyce, Fincher, Larimer, Michaud, Thomas, Troutner Q
S. Adjournment 5:26 p.m. a
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Council President Boyce adjourned the meeting. I
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Page 9 of 9 Packet Pg. 11
4.B
FINANCE DEPARTMENT
Paula Painter, CPA
220 Fourth Avenue South
\117KENT Kent, WA 98032
WASHINGTON 253-856-5264
DATE: October 18, 2022
TO: Operations and Public Safety Committee
SUBJECT: Payment of Bills - Approve
MOTION: I move to approve the payment of bills.
SUMMARY:
BUDGET IMPACT:
Packet Pg. 12
4.0
FINANCE DEPARTMENT
Paula Painter, CPA
220 Fourth Avenue South
\117KENT Kent, WA 98032
W A S ENT
N G T O N 253-856-5264
DATE: October 18, 2022
TO: Operations and Public Safety Committee
SUBJECT: Write-offs of Uncollectable Accounts - Authorize
MOTION: Authorize the Mayor to write-off uncollectable accounts owed to
the City in the amount of $116,161.00, subject to final approval of the
Finance Director.
SUMMARY: These requested write-offs represents 4.4% of the receivables balance.
The requested write-off also includes $4,553.96 in interest/finance charges.
Of the $116,161.00: $72,445.66 represents unpaid violations and fines;
$20,804.68 is for miscellaneous permits, taxes and fees; $723.77 is comprised of
miscellaneous program fees; and $22,186.89 is miscellaneous Public Works service
& repairs. All write-offs are from 2018 and one bankruptcy from 2019.
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-offs do not forgive the debts. 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. 2022 Write-offs Summary (PDF)
Packet Pg. 13
2022 Write-offs Summary
Accounts Receivables Write-offs:
Year: Summary: Amount: Services, Fines & Fees:
2018 Code Violations & Fines 72,445.66 Accounts in Collection with AllianceOne
2018-2019 Fire Permit&Taxes 4,363.38 Busn's Closed/ Bankruptcy- Uncollectable
2018 Misc. Permits, Taxes & Fees 16,441.30 Accounts in Collection with AllianceOne
2018 Misc. Program Fees 723.77 Accounts in Collection with AllianceOne
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2018 Public Works- Service & Repairs 22,186.89 Accounts in Collection with AllianceOne 0
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2022 WRITE-OFFS: $116,161.00 a
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4.D
FINANCE DEPARTMENT
Paula Painter, CPA
220 Fourth Avenue South
KENT Kent, WA 98032
WASHINGTON 253-856-5264
DATE: October 18, 2022
TO: Operations and Public Safety Committee
SUBJECT: INFO ONLY: August 2022 Fiancial Report
SUMMARY: Michelle Ferguson, Financial Planning Manager, will report out the
August 2022 financial report.
SUPPORTS STRATEGIC PLAN GOAL:
Sustainable Services - Providing quality services through responsible financial management,
economic growth, and partnerships.
ATTACHMENTS:
1. August 2022 Financial Report (PDF)
Packet Pg. 15
4.D.a
August 2022 Monthly Financial Report
City of Kent, Washington
General Fund Overview
Adi Budget YTD Est Actual Favorable Favorable
(Unfavorable) (Unfavorable,
Revenues 127,536,660 74,759,616 134,903,630 7,366,970 5.8°
Expenditures 131,153,470 63,934,614 128,839,388 2,314,082 1.8°
Net Revenues Less Expenditures (3,616,810) 10,825,002 6,064,242 9,681,052
Beginning Fund Balance 47,660,510 47,660,510
Ending Fund Balance 44,043,700 53,724,752 Q
33.6% 41.7%
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Required Endina Fund Balance Calculation M
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Budgeted Expenditures for 2022 (from above) 131,153,470 N
18.0% N
18% GF Ending Fund Balance 23,607,625 N
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$in millions General Fund Ending Fund Balance 10-year History (excluding Annexation) p
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45.00 41.97 45.28 Z
40.00
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35.00 32.98 M
30.00
2166
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25.00 Q.
20.00 18.92 20.65
15.00
9.46 v
10.00
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5.00 411
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0.00 N
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2012 2013 2014 2015 2016 2017 2018 2019 2020 Prelim 2021 N
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ReportAugust 2022 Monthly Financial
City of Kent, Washington
General Fund Overview - Revenues
Revenue Categories Adj Budget YTD Est Actual Favorable Favorable
(Unfavorable) (Unfavorable)
Taxes:
Property 32,451,450 17,659,155 32,633,290 181,840 0.6%
Sales & Use 21,027,000 17,979,989 26,019,860 4,992,860 23.7%
Utility 19,507,350 14,262,674 20,575,500 1,068,150 5.5%
Business &Occupation 19,100,000 9,334,906 18,875,100 (224,900) -1.2%
Other 879,790 476,277 878,200 (1,590) -0.2%
Licenses and Permits 7,400,610 5,465,734 7,962,410 561,800 7.6% oo
Intergovernmental Revenue 2,891,130 2,009,018 3,118,360 227,230 7.9% a)
Charges for Services 6,309,570 5,400,353 7,771,340 1,461,770 23.2%
Fines and Forfeitures 1,172,910 446,929 676,620 (496,290) -42.3% Z
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Miscellaneous Revenue 2,348,500 1,439,582 1,944,550 (403,950) -17.2%
Transfers In 14,448,350 285,000 14,448,400 50 0.0% ILL
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Total Revenues 127,536,660 74,759,616 134,903,630 7,366,970 5.80/0 c
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Variance analysis for revenues is provided for particular line items or those in which the estimated actual amount differs N
from the budgeted amount by at least 10% or minimum of$500,000.
Variance Notes
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Sales &Use Tax: $4.9m (23.7%) favorable variance due to record inflation and the associated price increases resulting in Z
higher tax revenue. 0
Utility Tax: $1.1m (5.5%) favorable variance due to higher than anticipated electric ($485k), natural gas ($345k), 0
garbage ($317k) and cable utility ($109k) taxes, offset by lower than anticipated telephone taxes ($401k). Z
Charges for Services: $1.5m (23.2%) favorable variance due predominantly to increased planning &development
service charges ($860k).
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Fines and Forfeitures:: $496k (-42.3%) unfavorable variance due to decreased civil ($332k) and criminal ($223k)
penalties.
Miscellaneous Revenues: $404k (-17.2%) unfavorable variance due primarily to decreased rents & royalties ($322k), Q.
and donations ($82k).
B&O Taxes
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14% Other Taxes
1% ILL
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2022 Budgeted Utility Taxes Licenses and Permits Intergovernmental N
15% 6� 2°o r+
General Fund
Revenues
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Charges for Services
6%
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Fines and Forfe'
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Other 1% Q
21%
Misc&Transfers
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12%
Sales Taxes
19%
Property Taxes
24%
Page 2 of 14
Packet Pg. 17
August 2022 Monthly - • •
4.D.a
City of Kent, . •
General Fund Revenues ($ in Thousands)
All Revenues Sources
Prior Year Budgeted Actual
$140,000 - Revenues Revenues Revenues
January 5,898 6,951 6,113
$120,000 - - February 4,174 6,323 5,033
$100,000 - March 6,127 8,777 7,100
$80,000 April 21,521 21,429 21,933
May 7,927 9,462 10,834
$60,000 - - - - June 5,491 7,445 6,013
$40,000 - - - - -
July 9,733 9,255 9,739 Q
August 6,326 6,634 7,994
$20,000 September 5,725 7,316 0 -cu-
$0 -41111111-J October 21,552 22,471 0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec November 8,364 9,138 0
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December 10,968 12,336 0 N
22 Bud f 21 Act 22 Act Total 113,807 127,537 74,760 0
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Property TaIM
Prior Year Budgeted Actual
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$35,000 Revenues Revenues Revenues
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$30,000 - January - 0 0 0
February 217 250 57 O
$25,000 -
March 1,438 1,150 1,289 Z
$20,000 - April 13,218 12,649 12,892
May 1,945 2,439 3,048 0
$15,000 - CV)June 198 617 101
$10,000 - July 80 145 59 0
August 190 135 214 0 i
a
$5,000 September 394 587 0 w
$0 October 12,046 12,095 0 .3
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec November 2,123 2,142 0 r-
ca
December 203 242 0 S
22 Bud f 21 Act 4 22 Act LL
Total 32,053 32,451 17,659 N
0
N
_ N
Prior Year Budgeted Actual
7
$25,000 Revenues Revenues RevenuesQ
January 1,802 1,640 2,063 c
m
$20,000 - February 2,264 1,941 2,329 E
March 1,786 1,619 2,112
$15,000 - April 1,753 1,493 2,063 Q
May 2,270 1,799 2,411
$10,000 - - June 21005 11646 2,167
�- July 2,061 1,519 2,239
$5,000 August 2,172 1,859 2,595
September 2,070 1,740 0
$0 October 2,023 1,771 0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec November 2,150 1,887 0
December 2,473 2,112 0
�22 Bud f21 Act -4-22 Act Total 24,829 21,027 17,980
Page 3 of 14 Packet Pg. 18
August 2022 Monthly - • •
4.D.a
City of Kent,
Washington
General Fund Revenues ($ in Thousands)
Utility Tax
0-1 Prior Year Budgeted Actual 0
$25,000 immommommiBevenues Revenues Revenues
January 2,141 1,935 1,980
$20,000 February 1,215 1,644 1,889
March 1,583 1,666 1,805
$15,000 - April 1,700 1,768 1,859
May 1,542 1,569 1,745
$10,000 - June 1,312 1,438 1,690 Q
July 2,420 1,729 1,713 w
$5,000 - August 1,632 1,505 1,581 ca
September 1,621 1,697 0 c
M
$0 October 1,588 1,471 0 j,i
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec November 1,625 1,564 0 N
N
December 1,884 1,521 0 N
22 Bud f21Act --*--22Act Total 20,263 19,507 14,263
Im
Other TaxesQ
Prior Year Budgeted Actual
J
$20,000 Revenues Revenues Revenues Z
$18,000 - - January 283 86 2 O
O
$16,000 - February 2 3 3 LL
Z
$14,000 - March (156) 134 79 -
$12,000 - April 2,912 3,091 3,087
0
$10,000 - May 1,008 1,296 1,549 M
$8,000 - June 203 231 97
$6,000 - July 2,966 3,717 3,501 Q.
aD
$4,000 - August 1,219 943 1,493 W
$2,000 - September 107 125 0 75-
$0 October 3,083 3,864 0 r-
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec November 1,107 994 0 r-
LL
December 4,940 5,496 0 04
y 22 Bud f21 Act --4-22 Act Total 17,674 19,980 9,811 0
N
Other Revenues
(InterN
7
. .
Prior Year Budgeted Actual
+'
$35,000 - a)
$30,000 _ January 1,672 3,428 2,068
February 475 1,317 755 M
$25,000 - - March 1,476 3,490 1,815 Q
$20,000 - - - April 1,938 2,571 2,033
May 1,161 2,135 2,081
$15,000 - June 1,773 3,459 1,957
$10,000 - - July 2,205 2,748 2,227
August 1,113 1,939 2,110
$5,000 - September 1,533 3,126 0
$0 October 2,812 3,282 0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec November 1,359 2,271 0
December 1,469 4,806 0
22 Bud f 21 Act �22 Act
Total 18,988 34,571 15,047
Page 4 of 14 Packet Pg. 19
August 2022 MonthlyReport
4.D.a
City of Kent,
Washington
General Fund Overview - Expenditures
Department
(Unfavorable) (Unfavorable),
City Council 295,630 194,847 289,500 6,130 2.1%
Administration 3,284,820 1,340,751 3,064,630 220,190 6.7%
Economic &Community Dev 9,401,560 5,006,795 8,561,100 840460 8.9%
Finance 3,199,140 1,737,901 2,902,630 296:510 9.3%
Fire Contracted Services 3,877,220 3,032,740 4,070,438 (193,218) -5.0%
Human Resources 2,110,140 1,110,547 1,915,540 194600 9.2% o
Law 1,638,790 891,367 1,483,810 154:980 9.5% m
Municipal Court 3,869,220 2,236,125 3,576,160 293060 7.6% W
Parks, Recreation &Comm Svcs 22,336,790 12,218,038 21,901,430 435:360 1.9% .f°
U
Police 50,805,480 33,023,106 50,739,470 66,010 0.1% r_
Non-Departmental 30,334,680 3,142,397 30,334,680 LL
Total Expenditures 131,153,470 63,934,614 128,839,388 2,314,082 1.8% N
0
Variance analysis for expenditures is provided for particular departments or those in which the estimated actual amount N
differs from the budgeted amount by at least 10% or a minimum of $500,000.
Variance Notes
a
ECD: Estimated spend by ECD is $840k under budget due to reduced spending on Salaries & Benefits ($201k), services Z
($573k), and supplies ($67k) O
O
U.
z
2022 Budgeted General Fund
M
M
O
Non-Departmental City Council �
24% 0.22%
C
ca
c
Police Finance N
39% 2% N
r
3
Other 3
5% Q
r
Human Resources
2% E
A inistration
v
%
a
Law
ECD 1%
7%
Fire Contracted
Services
Parks,Recreation&Comm Municipal Court 3%
Svcs 3%
17%
Page 5 of 14
Packet Pg. 20
August 2022 Monthly Financial Report 4.D.a
City of Kent, Washington
General Fund
Actual Prelim Adj Budget YTD Est Actual
Beginning Fund Balance 34,399,775 41,969,900 47,660,510 47,660,510 47,660,510
Revenues
Taxes:
Property 31,374,827 32,052,967 32,451,450 17,659,155 32,633,290
Sales & Use 23,629,972 24,828,972 21,027,000 17,979,989 26,019,860
Utility 18,970,715 20,262,726 19,507,350 14,262,674 20,575,500 0
Business &Occupation 14,784,795 17,060,649 19,100,000 9,334,906 18,875,100
m
Other 418,235 613,502 879,790 476,277 878,200
Licenses and Permits 7,223,420 7,171,129 7,400,610 5,465,734 7,962,410 f°
U
Intergovernmental Revenue 3,196,701 3,322,233 2,891,130 2,009,018 3,118,360
Charges for Services 3,658,232 5,299,515 6,309,570 5,400,353 7,771,340 ii
Fines and Forfeitures 776,948 809,293 1,172,910 446,929 676,620 c
Miscellaneous Revenue 1,954,937 943,344 2,348,500 1,439,582 1,944,550 N
r
Transfers In 4,820,343 1,442,364 14,448,350 285,000 14,448,400 N
Total Revenues 110,809,127 113,806,695 127,536,660 74,759,616 134,903,630
Q
Expenditures
City Council 384,062 272,914 295,630 194847 289,500 p
Administration 1,774,808 2,847,633 3,284,820 1,340:751 3,064,630 O
u_
Economic &Community Dev 6,711,489 7,469,721 9,401,560 5,006,795 8,561,100 Z
Finance 2,323,636 2,574,151 3,199,140 1,737,901 2,902,630
Fire Contracted Services 3,674,401 3,280,458 3,877,220 3,032,740 4,070,438 M
Human Resources 1,405,219 1,524,097 2,110,140 1,110,547 1,915,540
Information Technology 172,932
0
Law 1,452,088 1,444,860 1,638,790 891367 1,483,810
Municipal Court 3,402,314 3,394,639 3,869,220 2,236:125 3,576,160
Parks Recreation & Comm Svcs 16,631,899 17,758,211 22,336,790 12,218,038 21,901,430
Police 43,464,679 45,793,526 50,805,480 33,023,106 50,739,470
Public Works 629,087 (720)
ii
Non-Departmental 20,802,826 21,907,021 30,334,680 3,142,397 30,334,680 N
Total Expenditures 102,829,440 108,266,510 131,153,470 63,934,614 128,839,388 N
r
Net Revenues less Expenditures 7,979,686 5,540,186 (3,616,810) 10,825,002 6,064,242
Q
Ending Fund Balance 42,379,461 47,510,086 44,043,700 58,485,512 53,724,752
m
E
Endina Fund Balance Detail:
General Fund Reserves 41,969,900 47,660,510 44,043,700 53,724,752 r
based on same year actuals/budget 40.8% 44.0% 33.6% 41.7% Q
Page 6 of 14
Packet Pg. 21
ReportAugust 2022 Monthly Financial 4.D.a
WashingtonCity of Kent,
General Fund
Year-to-Year Month Comparison
Budgetthru August thru August thru August Variance
Revenues
Taxes:
Property 16,824,026 17,286,592 17,659,155 372,562 2.2% 54.4%
Sales & Use 15,287,685 16,113,907 17,979,989 1,866,082 11.6% 85.5%
Utility 13,161,662 13,545,377 14,262,674 717,297 5.3% 73.1%
Business & Occupation 7,231,700 8,217,683 9,334,906 1,117,223 13.6% 48.9% o
Other 293,277 219,286 476,277 256,991 117.2% 54.1% m
Licenses and Permits 4,420,284 4,759,419 5,465,734 706,315 14.8% 73.9% W
Intergovernmental Revenue 2,010,490 2,068,063 2,009,018 (59,045) -2.9% 69.5% ;
Charges for Services 2,397,985 3,071,401 5,400,353 2,328,951 75.8% 85.6% c
Fines and Forfeitures 666,483 639,398 446,929 (192,470) -30.1% 38.1% LL
Miscellaneous Revenue 1,216,517 1,276,044 1,439,582 163,539 12.8% 61.3% N
Transfers In 450,000 - 285,000 285,000 2.0% N
Total Revenues 63,960,110 67,197,170 74,759,616 7,562,446 11.3% 58.6% N
a�
Expenditures
City Council 264,961 185,165 194,847 9,683 5.2% 65.9% Q
Administration 1,213,082 1,685,166 1,340,751 (344,415) -20.4% 40.8%
Economic &Community Dev 4,518,607 4,819,007 5,006,795 187,788 3.9% 53.3% ZO
Finance 1,471,919 1,688,322 1,737,901 49,579 2.9% 54.3% p
LL
Fire Contracted Services 2,450,725 2,435,256 3,032,740 597,485 24.5% 78.2% Z
Human Resources 1,081,905 991,856 1,110,547 118,691 12.0% 52.6%
Information Technology 172,932 c
Law 978,532 920,884 891,367 (29,517) -3.2% 54.4% M
Municipal Court 2,212,943 2,241,173 2,236,125 (5,048) -0.2% 57.8% V_
Parks, Recreation &Comm Svcs 10,514,632 10,907,599 12,218,038 1,310,439 12.0% 54.7% 0
Police 28,522,269 29,405,466 33,023,106 3,617,640 12.3% 65.0% �
Public Works 629,087
Non-Departmental 7,198,646 6,275,465 3,142,397 (3,133,068) -49.9% 10.4%
Total Expenditures 61,230,241 61,555,357 63,934,614 2,379,256 3.9% 48.7%
c
U_
N
GF Revenues thru August GF Expenditures thru August N
30,000,000 35,000,000 3
7
25,000,000 -- 30,000,000 Q
r
25,000,000
20,000,000 - d
15,000,000
0 2020 20,000,000 ■2020 v
0 2021 15,000,000
02021 Q
10,000,000 -
u 2022 10,000,000 a zozz
5,000,000 - 5,000,000 -
0 0
Property Sales& Utility Other Police Parks *General ECD Non-Dept&
Taxes Use Taxes Taxes Revenues Govt. Other
*General Govt. includes City Council, Mayor/Clerk, HR, IT, &Finance
Page 7 of 14
Packet Pg. 22
4.D.a
August 2022 Monthly • •
City of Kent, Washington
Fund Balances
•
BalanceEstimated Estimated
Beginning Estimated Estimated Ending Fund
Fund Revenues Expenditures
Operating revenues and expenditures only; capital and non-capital projects are excluded.
0
a
General Fund
m
General Fund 47,660,510 134,903,630 128,839,388 53,724,752 •5
Special Revenue Funds
LL
N
Street Fund 10,957,450 21,026,660 19,965,520 12,018,590 c
N
LEOFF 1 Retiree Benefits 1,271,460 1,175,900 1,360,800 1,086,560 r
Lodging Tax 129,210 546,700 297,740 378,170 0)
0
Youth/Teen Programs 394,810 1,044,100 924,080 514,830 a
Capital Resources 24,281,710 25,985,750 18,620,510 31,646,950 J
Criminal Justice 10,513,870 10,136,410 9,959,000 10,691,280 Z
O
Human Services 1,139,620 3,684,000 3,684,000 1,139,620 O
ShoWare Operating 6,922,120 1,150,000 2,993,600 5,078,520 z
Other Operating 590,740 121,630 121,630 590,740
0
M
Debt
Councilmanic Debt Service 2,020,530 7,677,980 8,563,980 1,134,530 0
0.
Special Assessments Debt Service 271,910 691,660 682,020 281,550
Enterprise Funds
Water Utility 11,878,690 27,927,530 27,755,640 12,050,580
Sewer Utility 3,862,930 36,075,050 34,627,400 5,310,580 ii
Drainage Utility 14,972,140 24,933,000 30,099,070 9,806,070 0
Solid Waste Utility 271,510 1,125,200 1,134,930 2611780 r
Golf Complex 187,340 3,314,800 2,994,890 507,250 0
a�
Internal Service Funds
0
a
r
Fleet Services 3,007,980 7,960,600 7,980,500 2,988,080
Central Services 123,380 383,800 360,220 146,960
Information Technology 2,096,179 11,642,450 11,548,670 2,189,959 r
Facilities 4,587,100 6,498,400 6,568,900 4,516,600 Q
Unemployment 1,338,190 155,900 150,730 1,343,360
Workers Compensation 1,431,060 1,507,860 1,744,170 1,194,750
Employee Health & Wellness 8,608,600 15,551,360 14,538,060 9,621,900
Liability Insurance 2,481,560 3,189,300 4,032,070 1,638,790
Property Insurance 642,610 783,890 805,750 620,750
Other Funds
Impact Fee Trust Fund 3,922,390 3,922,390
Page 8 of 14
Packet Pg. 23
August 2022 Monthly - • •
4.D.a
City of Kent,
Washington
Other Funds Overview (Revenues and Expenditures)
• • 2021 2022 •
BudgetActual Prelim
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
Revenues 19,350,928 20,419,435 18,440,900 10,275,638 21,026,660
Expenditures 19,205,266 16,768,746 19,965,520 10,038,510 19,965,520
Net Revenues Less Expenditures 145,662 3,650,689 (1,524,620) 237,129 1,061,140 a
m
LEOFF 1 Retiree Benefits
Revenues 1,232,575 1,199,965 1,277,880 633,691 1,175,900 U
Expenditures 1,571,585 1,519,460 1,572,840 908,104 1,360,800 r-
Net Revenues Less Expenditures (339,010) (319,495) (294,960) (274,413) (184,900) E
N
N
Lodging Tax N
Revenues 158,384 221,252 582,740 437,635 546,700 N
Expenditures 270,532 165,720 509,050 179,972 297,740
Net Revenues Less Expenditures (112,148) 55,532 73,690 257,663 248,960
Q
Youth/Teen Programs
Revenues 897,527 977,243 931,380 696,069 1,044,100
Expenditures 691,260 822,054 925,650 4,187 924,080 Z
Net Revenues Less Expenditures 206,267 155,189 5,730 691,882 120,020 OO
LL
Capital Resources Z
Revenues 22,885,707 28,353,626 19,937,010 16,281,536 25,985,750
Expenditures 27,520,426 18,092,140 19,076,560 1,928,321 18,620,510 c
Net Revenues Less Expenditures (4,634,719) 10,261,487 860,450 14,353,215 7,365,240 M
Criminal Justice
Revenues 8,673,794 9,774,373 8,686,810 6,630,529 10,136,410 0
Expenditures 8,504,672 7,540,042 10,214,280 5,172,479 9,959,000
Net Revenues Less Expenditures 169,122 2,234,331 (1,527,470) 1,458,050 177,410 _
Human Services a
c
Revenues 163,728 3,796,657 3,684,000 2,687,648 3,684,000
Expenditures 116,660 2,704,110 3,684,000 107,396 3,684,000 ii
Net Revenues Less Expenditures 47,068 1,092,547 2,580,251 N
N
Sho Ware Operating N
Revenues 1,512,589 3,079,558 1,150,000 1,150,000 0
Expenditures 1,451,752 2,091,661 2,993,600 2,026,796 2,993,600 0
0)
Net Revenues Less Expenditures 60,837 987,897 (1,843,600) (2,026,796) (1,843,600) Q
Other Operating
Revenues 105,155 128,175 121,630 121,630 m
Expenditures 106,003 104,945 121,630 118,040 121,630
t
Net Revenues Less Expenditures (848) 23,230 (118,040)
Debt Service Funds
r
Q
Councilmanic Debt Service
Revenues 9,144,587 7,988,547 7,955,190 2,216,099 7,677,980
Expenditures 8,679,761 8,348,722 8,563,980 2,245,512 8,563,980
Net Revenues Less Expenditures 464,826 (360,174) (608,790) (29,412) (886,000)
Page 9 of 14
Packet Pg. 24
2022 Monthly - • •
4.D.a
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
• • 2021 2022 •
BudgetActual Prelim
Operating revenues and expenditures only; capital and non-capital projects are excluded.
In instances where expenditures exceed revenues, fund balance is being utilized.
Special Assessment Debt Service
Revenues 784,469 1,035,745 691,660 139,787 691,660
Expenditures 1,386,712 858,473 682,020 4,353 682,020
Net Revenues Less Expenditures (602,243) 177,272 9,640 135,433 9,640
0
a
Enterprise Funds
Water Utility
Revenues 29,573,424 29,810,341 29,334,150 17,539,554 27,927,530 u-
c
Expenditures 26,464,133 28,183,254 29,238,970 12,342,649 27,755,640 !2
Net Revenues Less Expenditures 3,109,291 1,627,087 95,180 5,196,904 171,890 -
N
Sewer Utility o
Revenues 33,513,294 34,846,524 34,750,070 23,654,570 36,075,050 r
Expenditures 32,252,706 33,974,459 34,627,400 21,363,874 34,627,400
Net Revenues Less Expenditures 1,260,588 872,065 122,670 2,290,697 1,447,6 00
Q
Drainage Utility J
Revenues 24,537,483 25,408,140 23,506,990 16,148,299 24,933,000 z
Expenditures 21,804,802 23,609,481 31,044,120 10,751,034 30,099,070 O
Net Revenues Less Expenditures 2,732,681 1,798,659 (7,537,130) 5,397,265 (5,166,070) u
LL
Solid Waste Utility Z
Revenues 837,309 855,492 906,110 823,125 1,125,200
Expenditures 876,871 995,385 1,134,930 785,605 1,134,930 M
Net Revenues Less Expenditures (39,562) (139,893) (228,820) 37,520 (9,730)
Golf Complex o
Revenues 5,938,183 2,526,316 3,107,180 2,355,521 3,314,800 0-
W
Expenditures 3,070,899 4,513,837 2,994,890 2,084,871 2,994,890 W
Net Revenues Less Expenditures 2,867,283 (1,987,522) 112,290 270,649 319,910 Fa
Internal Service Funds
ca
c
Fleet Services LL
N
Revenues 5,478,589 5,674,822 7,819,690 4,005,370 7,960,600 N
0
Expenditures 6,559,539 4,894,499 9,196,540 3,247,021 7,980,500 N
Net Revenues Less Expenditures (1,080,950) 780,323 (1,376,850) 758,350 (19,900)
Central Services
0
Revenues 309,535 355,897 436,600 201,883 383,800 Q
Expenditures 277,640 320,247 414,110 187,679 360,220
Net Revenues Less Expenditures 31,895 35,650 22,490 14,204 23,580
E
Information Technology L)
Revenues 9,062,099 10,506,136 11,633,360 7,388,637 11,642,450 r
Expenditures 10,531,892 10,411,640 12,126,290 7,450,298 11,548,670 Q
Net Revenues Less Expenditures (1,469,793) 94,496 (492,930) (61,661) 93,780
Facilities
Revenues 6,327,140 6,704,998 6,547,280 3,745,613 6,498,400
Expenditures 5,125,026 6,222,434 8,981,350 3,354,819 6,568,900
Net Revenues Less Expenditures 1,202,114 482,564 (2,434,070) 390,794 (70,500)
Page 10 of 14
Packet Pg. 25
August122 Monthly Financial Report
4.D.a
City
of . •
Other Funds Overview (Revenues and Expenditures)
Budget2020 2021 2022 2022 2022
Actual Prelim
Operating revenues and expenditures only; capital and non-capital projects are excluded.
In instances where expenditures exceed revenues, fund balance is being utilized.
Unemployment
Revenues 166,229 134,862 148,170 102,524 155,900
Expenditures 151,350 161,765 219,010 77,727 150,730
Net Revenues Less Expenditures 14,879 (26,902) (70,840) 24,797 5,170
0
Workers Compensation a
Revenues 1,551,522 1,019,589 1,468,360 1,018,404 1,507,860 W
Expenditures 2,106,616 1,788,435 1,575,610 1,495,806 1,744,170 @
Net Revenues Less Expenditures (555,093) (768,845) (107,250) (477,402) (236,310) u-
0
Employee Health & Wellness ii
Revenues 15,929,224 15,795,365 15,580,790 10,070,713 15,551,360 N
Expenditures 14,097,298 14,736,998 15,580,790 9,511,063 14,538,060 N
Net Revenues Less Expenditures 1,831,926 1,058,367 559,649 1,013,300 N
0
Liability Insurance
3
Revenues 38,104 8,119,358 3,081,170 2,162,246 3,189,300 Q
Expenditures 2,852,665 4,307,222 3,794,070 3,394,475 4,032,070
Net Revenues Less Expenditures (2,814,561) 3,812,136 (712,900) (1,232,230) (842,770) Z
Property Insurance 0
Revenues 578,755 605,819 785,750 521,361 783,890 LL
Expenditures 587,011 677,950 785,750 1,201,226 805,750 Z
Net Revenues Less Expenditures (8,257) (72,131) (679,864) (21,860)
0
Other FundsM
M
Impact Fee Trust Fund
Revenues 4,357,166 3,957,718 3,922,390 1,676,353 3,922,390 00.
Expenditures 4,356,851 3,958,033 3,922,390 1,522,546 3,922,390
Net Revenues Less Expenditures 315 (315) 153,808
c
Other Fund Revenues Other Fund Expenditures
LL
80,000,000 70,000,000 N
o Special 60,000,000 ■Special Revenue o
60,000,000 - Revenue 50,000,000 ijiLJ
Funds y
40,000,000 _ Funds 40,000,000 Enterprise Funds a�30,000,00020,000,000 - lJ Enterprise 20,000,000Funds 10,000,000 o Internal Service
00 - Funds E
2020 2021 2022 2020 Actuals 2021 Prelim 2022 Budget
Actuals Prelim Budget �
r
a
Page 11 of 14
Packet Pg. 26
August 2022 Monthly Financial Report 4.D.a
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Year-to-Year Month Comparison
thru August thru August thru August Variance
Operating revenues and expenditures only; capital and non-capital projects are excluded.
Special Revenue Funds
Street Fund
Revenues 8,187,401 9,006,478 10,275,638 1,269,160 14.10/c
Expenditures 6,834,363 7,301,762 10,038,510 2,736,748 37.50/c a
Net Revenues Less Expenditures 1,353,038 1,704,716 237,129
LEOFF I Retiree Benefits U
Revenues 676,114 671,586 633,691 (37,895) -5.60/c
Expenditures 1,110,012 964,384 908,104 (56,280) -5.80/c u-
Net Revenues Less Expenditures (433,898) (292,798) (274,413) c
N
Lodging Tax v,
Revenues 117,421 112,805 437,635 324,830 288.00/c 0)
Expenditures 169,596 108,307 179,972 71,666 66.20/c Q
Net Revenues Less Expenditures (52,175) 4,498 257,663
J
Youth/Teen Programs p
Revenues 640,508 664,067 696,069 32,001 4.80/c O
Expenditures 4,727 5,200 4,187 (1,013) -19.50/c Z
Net Revenues Less Expenditures 635,781 658,867 691,882
Capital Resources M
Revenues 12,815,937 16,676,831 16,281,536 (395,295) -2.4%
Expenditures 4,044,267 3,297,748 1,928,321 (1,369,427) -41.5% -C
Net Revenues Less Expenditures 8,771,669 13,379,083 14,353,215 0
a�
Criminal Justice
Revenues 4,838,531 6,212,674 6,630,529 417,855
Expenditures 4,528,106 4,207,643 5,172,479 964,836 22.90/c
Net Revenues Less Expenditures 310,424 2,005,031 1,458,050 ii
N
Human Services c
N
Revenues 1,857,638 2,687,648 830,009 44.70/c y
Expenditures 58,928 107,396 48,468 82.20/c
Net Revenues Less Expenditures 1,798,710 2,580,251 Q
ShoWare Operating
Revenues 128,429 855 (855) -100.00/c E
Expenditures 949,546 1,058,147 2,026,796 968,650 91.50/c r-
Net Revenues Less Expenditures (821,116) (1,057,292) (2,026,796)
a
Admissions Tax revenues received quarterly (April, July, September, January)
Other Operating
Revenues
Expenditures 105,849 53,484 118,040 64,555 120.70/c
Net Revenues Less Expenditures (105,849) (53,484) (118,040)
Combines several small programs, including City Art Program and Neighborhood Matching Grants
Page 12 of 14 1 Packet Pg. 27
August 2022 Monthly Financial Report 4.D.a
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Year-to-Year Month Comparison
thru August thru August thru August Variance
Operating revenues and expenditures only; capital and non-capital projects are excluded.
Debt Service Funds
Councilmanic Debt Service
Revenues 2,410,093 2,314,811 2,216,099 (98,712) -4.30/.
Expenditures 2,485,688 2,340,783 2,245,512 (95,272) -4.1% a
Net Revenues Less Expenditures (75,595) (25,972) (29,412) W
Debt service payments are generally due in June and December. f°
U
c
Special Assessments Debt Service
Revenues 237,539 472,962 139,787 (333,175) -70.4% N
Expenditures 329,827 4,073 4,353 280 6.90/a c
Net Revenues Less Expenditures (92,288) 468,889 135,433 N
Enterprise Funds
a�
Q
Water Utility
Revenues 18,445,106 20,098,396 17,539,554 (2,558,842) -12.7% z
Expenditures 13,398,304 13,349,478 12,342,649 (1,006,829) -7.5% O
Net Revenues Less Expenditures 5,046,802 6,748,918 5,196,904 O_
z
Sewer Utility
Revenues 21,951,960 23,106,207 23,654,570 548,364 2.4% c
Expenditures 19,241,316 20,315,994 21,363,874 1,047,880 5.29/c M
Net Revenues Less Expenditures 2,710,644 2,790,213 2,290,697 V_
0
Drainage Utility
Revenues 15,595,738 15,722,129 16,148,299 426,171 2.70%
Expenditures 10,764,661 11,895,011 10,751,034 (1,143,977) -9.60/c •�
Net Revenues Less Expenditures 4,831,077 3,827,118 5,397,265
Solid Waste Utility U_
Revenues 529,793 557,905 823,125 265,220 47.50/a N
Expenditures 681,183 653,213 785,605 132,392 20.30/c N
Net Revenues Less Expenditures (151,390) (95,308) 37,520 y
3
Golf Complex
Revenues 5,015,037 1,763,741 2,355,521 591,780 33.60/a Q
Expenditures 1,640,138 3,566,598 2,084,871 (1,481,727) -41.5%
Net Revenues Less Expenditures 3,374,899 (1,802,857) 270,649 m
E
Internal Service Funds
cc
r
a
Fleet Services
Revenues 3,736,972 3,832,631 4,005,370 172,739 4.50/c
Expenditures 3,896,060 3,127,815 3,247,021 119,205 3.80/c
Net Revenues Less Expenditures (159,088) 704,816 758,350
Central Services
Revenues 181,228 250,244 201,883 (48,361) -19.3%
Expenditures 179,143 216,896 187,679 (29,217) -13.5%
Net Revenues Less Expenditures 2,085 33,349 14,204
Page 13 of 14 Packet Pg. 28
August 2022 Monthly - • •
4.D.a
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Year-to-Year Month Comparison
2022-2021
thru August thru August thru August Variance
Operating revenues and expenditures only; capital and non-capital projects are excluded.
Information Technology
Revenues 5,942,197 6,094,834 7,388,637 1,293,803 21.20/a
Expenditures 6,162,259 6,250,479 7,450,298 1,199,820 19.20/a
Net Revenues Less Expenditures (220,062) (155,644) (61,661)
0
Facilities a
m
Revenues 3,529,761 3,714,149 3,745,613 31,464 0.80/a
Expenditures 2,905,125 3,273,836 3,354,819 80,983 2.50/a
Net Revenues Less Expenditures 624,636 440,313 390,794
Unemployment u_
Revenues 108,239 104,098 102,524 (1,574) -1.5% N
Expenditures 138,667 137,628 77,727 (59,901) -43.5% N
Net Revenues Less Expenditures (30,428) (33,530) 24,797
Workers Compensation
Revenues 981,273 747,531 1,018,404 270,873 36.20/a Q
Expenditures 830,554 1,114,769 1,495,806 381,036 34.20/a J
Net Revenues Less Expenditures 150,720 (367,239) (477,402) z
Employee Health & Wellness O
Revenues 10,512,130 10,773,735 10,070,713 (703,023) -6.5% Z
Expenditures 8,600,304 9,440,632 9,511,063 70,431 0.7%
Net Revenues Less Expenditures 1,911,825 1,333,103 559,649 c
M
Liability Insurance
Revenues 1,669,424 6,768,334 2,162,246 (4,606,088) -68.1% V
Expenditures 1,459,427 3,426,767 3,394,475 (32,292) -0.9% Q.
Net Revenues Less Expenditures 209,997 3,341,567 (1,232,230)
Property Insurance 15
U
Revenues 386,616 409,558 521,361 111,803 27.3%
Expenditures 861,538 998,748 1,201,226 202,478 20.3%
Net Revenues Less Expenditures (474,922) (589,190) (679,864) N
N
Other FundsO
N
Impact Fee Trust Fund 0
Revenues 808,272 2,000,620 1,676,353 (324,266) -16.2% a�
Expenditures 779,641 1,746,314 1,522,546 (223,768) -12.8% Q
Net Revenues Less Expenditures 28,631 254,305 153,808 r
c
Other Fund Revenues thru August Other Fund Expenditures thru E
70,000,000 August
60,000,000 50,000,000 Q
45,000,000
50,000,000 40,000,000
40,000,000 35,000,000
0 2020 30,000,000
30,000,000 25,000,000 02020
20,000,000 0 2021 20,000,000
15,000,000 0 2021
10,000,000 u 2022 10,000,000
u 2022
0 5,000,000
Special Enterprise Internal 0
Revenue Funds Service Funds Special Enterprise Internal
Funds Revenue Funds Service
Funds Fund
Page 14 of 14 1 Packet Pg. 29