HomeMy WebLinkAboutCity Council Committees - Operations and Public Safety Committee - 05/02/2023 (2) 4^* Operations and Public Safety
• Committee
KEN T Tuesday, May 2, 2023
WASH I NGTON 4:00 PM
Chambers
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call 1-888-475-4499 or 1-877-853-5257
and enter Meeting ID: 879 0451 1513
Passcode: 972031
Join Zoom Meeting
Chair Bill Boyce
Councilmember Brenda Fincher Councilmember Satwinder Kaur
Councilmember Marli Larimer Councilmember Zandria Michaud
Councilmember Les Thomas Councilmember Toni Troutner
**************************************************************
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
i. Approval of April 18, 2023 YES Chair 01 MIN.
Minutes
B. Payment of Bills - Approve YES Paula Painter 01 MIN.
C. Budget Adjustment YES Paula Painter 10 MIN.
Authorizing One Full Time
Employee - Approve
D. INFO ONLY: March 2023 NO Michelle Ferguson 10 MIN.
Financial 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
Operations and Public Safety Committee CC Ops and May 2, 2023
PS Regular Meeting
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
For additional information please contact Kim Komoto at 253-856-5728, or email
Kkomoto@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.
4.A.1
Pending Approval
Operations and Public Safety
KENT Committee
WA9H... CC Ops and PS Special Meeting
Minutes
April 18, 2023
Date: April 18, 2023
Time: 5:08 p.m.
Place: Chambers
Members: Bill Boyce, Chair
Brenda Fincher, Councilmember
Satwinder Kaur, Councilmember
Marli Larimer, Councilmember
Zandria Michaud, Councilmember
Les Thomas, Councilmember 0
Toni Troutner Councilmember
0
L
Agenda: a
1. Call to Order 5:08 p.m. a.
0
Councilmember Michaud called the meeting to order. IR
M
2. Roll Call N
N
Attendee Name ` Title AL
Status Arrived
Bill Boyce Chair Excused a
Brenda Fincher Councilmember Present 0
Satwinder Kaur Councilmember Present a
Marli Larimer Councilmember Present c
Zandria Michaud Councilmember Present
Les Thomas Councilmember Present
Toni Troutner Councilmember Present
a
as
3. Agenda Approval a
There were no changes to the agenda.
0
4. Business
A. Approval of Minutes
Approval of Minutes dated April 4, 2023
MOTION: Move to approve the Minutes dated April 4, 2023
.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Page I of 2 Packet Pg. 3
4.A.1
Operations and Public Safety Committee CC Ops April 18, 2023
and PS Special Meeting Kent, Washington
Minutes
......................................................................................................................................................................................................................................................................................................._...............................................................................................................................................................................................................
RESULT: APPROVED [UNANIMOUS]
MOVER: Les Thomas, Councilmember
SECONDER: Toni Troutner, Councilmember
AYES: Fincher, Kaur, Larimer, Michaud, Thomas, Troutner
B. Payment of Bills - Approve
MOTION: I move to approve the payment of bills.
RESULT: MOTION PASSES [UNANIMOUS] Next: 5/2/2023 7:00 PM
MOVER: Les Thomas, Councilmember
r
SECONDER: Toni Troutner, Councilmember
AYES: Fincher, Kaur, Larimer, Michaud, Thomas, Troutner -
C. INFO ONLY: accesso ShoWare Center Update o
L
accesso ShoWare General Manager, Tim Higgins, gave a general update on a
the event center. Higgins advised of several challenges they have a
experienced including cancellations, rescheduling and increased staffing a
costs. He reported on upcoming shows and events including three new shows o
to be announced in the upcoming weeks. Higgins covered recent purchases LO
as well as projects planned for 2023-2024, including the concession stand re- N
branding and updating the security cameras. An Income Statement for 2022, N
the 2023 accesso ShoWare Center Budget, and the first quarter Income C
Statement were provided. a
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0
a�
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5. Adjournment 5:38 p.m.
Councilmember Michaud adjourned the meeting.
Ki ley Ko-n wto-
Committee Secretary
a
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.........................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................
Page 2 of 2 Packet Pg. 4
4.B
FINANCE DEPARTMENT
Paula Painter, CPA
220 Fourth Avenue South
\117KENT Kent, WA 98032
WASHINGTON 253-856-5264
DATE: May 2, 2023
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. 5
4.0
FINANCE DEPARTMENT
Paula Painter, CPA
220 Fourth Avenue South
KENT Kent, WA 98032
WASHINGTON 253-856-5264
DATE: May 2, 2023
TO: Operations and Public Safety Committee
SUBJECT: Budget Adjustment Authorizing One Full Time Employee -
Approve
MOTION: I move to approve the increase in authorized budgeted FTE's by
one full-time position in the Administration Department that would be
funded by the American Rescue Plan Act grant.
SUMMARY: Although the City is in the process of updating the 2024 mid-biennium
budget adjustment, staff believe new circumstances have surfaced that justify
bringing a position change before City Council at this time.
The Administration Department is requesting to add one full-time Executive
Assistant/Management Analyst position in 2023. The City was awarded nearly $28.2
million in American Rescue Plan Act (ARPA) grant funding. These funds must be
obligated within the statutory period between March 3, 2021 and December 31,
2024 and expended to cover such obligations by December 31, 2026. Restoring a
lost position is needed to better support City Council, the Race & Equity Division,
contract management and other administrative functions within the Mayor's Office.
BUDGET IMPACT: Use of up to $69,560 of ARPA funding in 2023 - transferred into
the General Fund.
SUPPORTS STRATEGIC PLAN GOAL:
Evolving Infrastructure - Connecting people and places through strategic investments in physical
and technological infrastructure.
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.
Packet Pg. 6
4.D
FINANCE DEPARTMENT
Paula Painter, CPA
220 Fourth Avenue South
\117KENT Kent, WA 98032
WASHINGTON 253-856-5264
DATE: May 2, 2023
TO: Operations and Public Safety Committee
SUBJECT: INFO ONLY: March 2023 Financial Report
SUMMARY: Financial Planning Manager, Michelle Ferguson will report out on the
March, 2023 Financial Report.
ATTACHMENTS:
1. March 2023 Financial Report (PDF)
Packet Pg. 7
March 2023
Monthly Report
City of Kent, Washington
General Fund Overview
2023 2023
Revenues 117,372,750 22,177,811
Expenditures 120,704,980 26,684,488
Net Revenues Less Expenditures (3,332,230) (4,506,677)
0
a
Beginning Fund Balance 50,920,209
76
Ending Fund Balance 47,587,979 U
39.4%
c
ii
ri
N
O
N
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Required Ending Fund Balance Calculation
Estimated Expenditures for 2023 (from above) 120,704,980
18.0% z
18% GF Ending Fund Balance 21,726,896 O
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sin General Fund Ending Fund Balance 10- ear History (excluding Annexation
million g Y Y � g ) �
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60.00 M
50.00
50.92 47.59 r-
41.97 0
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40.00
32.98 �
30.00 f°
18.92 20.65 21.66
20.00
9.46 11.91 iL
10.00 M
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2014 2015 2016 2017 2018 2019 2020 2021 Prelim 2022 Est.2023
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Page 1 of 14
Packet Pg. 8
March 2023
Monthly Report
City of •
General Fund Overview - Revenues
CategoriesRevenue
Taxes:
Property 15,670,870 772,713
Sales & Use 30,323,830 7,527,865
Utility 241349,760 7,021,448
Business & Occupation 19,120,500 25,490 0
Other 806,120 11,953
Licenses and Permits 7,468,380 1,512,473
Intergovernmental Revenue 3,246,020 674,148 c
c�
Charges for Services 6,632,210 1,575,497 S
U-
Fines and Forfeitures 738,080 191,502 v
Miscellaneous Revenue 2,016,600 914,722 N
Transfers In 7,000,380 1,950,000
Total Revenues 117,372,750 22,177,811 c`c
J
z
O
O
U-
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2023 Budgeted M
Ln
General Fund B&O Taxes
Revenues 16% Other Taxes 0
0.7% a
a)
Licenses and W_
Permits f°
Intergovernmental
Utility Taxes 6% 6% c
21% .9
\ M
1 LL
Charges for Services c
6% N
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Other Fines and Forfeits c`a
17% I` 1°
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Misc&Transfers In t
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8%
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Property Taxes
Sales Taxes 13%
26%
Page 2 of 14
Packet Pg. 9
March 2023 Monthly Financial Report 4.D.a
City of Kent, Washington
General Fund Revenues ($ in Thousands)
All Revenues Sources
Prior Year Budgeted Actual
$160,000 Revenues Revenues Revenues
$140,000 January 6,113 6,140 6,450
February 5,033 5,523 6,204
$120,000 March 7,099 7,600 9,524
$100,000 - - April 21,928 19,548 0
$80,000 May 10,834 9,079 0
$60,000 June 6,013 6,429 0
July 9,739 8,509 0 00.
$40,000 August 7,994 6,240 0 )
$20,000 - September 6,622 6,327 0 iE
$0 October 21,272 20,657 0 c
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec November 11,145 8,784 0
December 20,582 12,537 0 ii
23 Bud f22 Prelim 23Act Total 134,376 117,373 22,178 N
0
N
Property
L
CC�
PriorC
$35,000 Revenues Revenues Revenues
January - 0 0 J
$30,000 Z
February 57 99 125 0
$25,000 March 1,289 578 648 LL
Z
$20,000 April 12,892 6,037 0
May 3,048 1,276 0 M
$15,000 - June 101 279 0 M
$10,000 _ July 59 69 0
MEN CL
August 214 74 0 0
$5,000 September 415 251 0
$0 October 11,127 5,726 0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec November 3,487 1,182 0
December 147 99 0 c
23 Bud f22 Prelim 23 Act Total 32,835 15,671 773 LL
M
N
0
N
V
Prior Year Budgeted Actual M
$351 000 Revenues Revenues Revenues
$30,000 January 2,063 2,328 2,202
February 2,329 2,731 2,609 E
$25,000 - March 2,112 2,343 2,717 R
$20,000 April 2,063 2,161 0 Q
May 2,411 2,592 0
$15,000 June 2,167 2,384 0
$10,000 July 2,239 2,192 0
August 2,595 2,688 0
$5,000 September 2,334 2,528 0
$0 October 2,379 2,558 0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec November 2,445 2,719 0
December 2,806 3,098 0
�23 Bud f22 Prelim -4-23 Act Total 27,944 30,324 7,528
Page 3 of 14 Packet Pg. 10
March 2023 Monthly Financial Report 4.D.a
City of Kent, Washington
General Fund Revenues ($ in Thousands)
Utility Tax
Prior Year Budgeted Actual 0
$30,000 212evenues Revenues Revenues
January 1,980 2,415 2,517
$25,000 February 1,889 2,039 2,233
$20,000 March 1,805 2,066 2,272
April 1,859 2,172 0
$15,000 - - May 1,745 1,975 0 �F
June 11690 11816 0 CL
0
$10,000 July 1,713 2,149 0 w
$5,000 _ August 1,581 1,877 0 io
September 1,672 2,078 0
$0 October 1,656 1,874 0 c
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec November 1,575 1,934 0 LL
M
December 1,878 1,955 0 c
23 Bud f22 Prelim �23Act Total 21,044 24,350 7,021 N
z
v
L
OtherC�
G
Prior Year Budgeted Actual
$10,000 - - Revenues Revenues RevenuesJ
Z
January 2 80 2 O
$8,000 - February 3 3 2 O
LL
March 79 10 33 Z
$6,000 - April 3,087 3,211 0
M
May 1,549 1,579 0 LO
cM
$4,000 - June 97 200 0
1`
July 3,501 3,902 0 0
CL
$2,000 - August 11493 11246 0 m
w
September 141 154 0 -�V-
$0 October 3,591 4,074 0 C
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec November 1,234 1,113 0
December 5,670 6,025 0 LL
23 Bud f22 Prelim --+--23 Act Total 20,448 21,599 37 0
N
Other
(IntergV
L
• for Forfeits, • Misc Revenues) (CQ
C
Prior Year Budgeted Actual
++
$35,000 Revenues Revenues Revenues_.. N
E
$30,000 January 2,068 2,595 1,728 v
February 755 926 1,236 r
$25,000 - March 1,815 2,352 3,855 Q
$20,000 - April 2,028 1,968 0
May 2,081 1,725 0
$15,000 June 1,957 2,418 0
$10,000 - July 2,227 2,124 0
August 2,110 1,512 0
$5,000 September 2,059 2,172 0
$0 October 2,520 2,666 0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec November 2,404 1,891 0
December 10,082 4,753 0
23 Bud f22 Prelim �23Act
Total 32,106 27,102 6,818
Page 4 of 14 Packet Pg. 11
March 2023 Monthly - • •
4.D.a
City
of . •
General Fund Overview - Expenditures
City Council 440,600 70,745
Administration 3,277,430 53,368
Economic & Community Dev 10,341,100 2,748,932
Finance 3,467,640 862,827
Fire Contracted Services 4,109,990 1,106,193 a
Human Resources 2,323,130 537,461
Law 1,647,990 321,794 6
Municipal Court 4,254,230 909,090
Parks, Recreation & Comm Svcs 23,247,340 4,813,032 S
Police 55,547,450 13,317,172 v
N
Non-Departmental 12,048,080 1,943,874 N
Total Expenditures 120,704,980 26,684,488
L
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2023 Budgeted General Fund Expenditures o
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Z
Police
M
46% `n
M
City Council p
Non-Department 0.37%
10% -
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Human
c
Resources ii
2% M
Other c
04
3%
Ad inistration
Law
1%
ECD t
v
9% r
Parks, Recreation & Finance Q3%
Comm Svcs Fire Contracted Services
19% Municipal Court 3%
4%
Page 5 of 14
Packet Pg. 12
March 2023
Monthly _ p ort
City of •
General Fund
•
Actual Prelim Adi Budget YTD
Beginning Fund Balance 41,969,901 47,660,526 50,920,209 50,920,209
Revenues
Taxes:
Property 32,052,967 32,835,026 15,670,870 772,713
Sales & Use 24,828,972 27,943,579 30,323,830 7,527,865 a
Utility 20,262,726 21,043,724 24,349,760 7,021,448
Business & Occupation 17,060,649 19,517,633 19,120,500 25,490 6
Other 613,502 930,044 806,120 11,953
c�
Licenses and Permits 7,171,129 8,567,857 7,468,380 1,512,473
ii
Intergovernmental Revenue 3,297,871 3,406,561 3,246,020 674,148 ri
N
Charges for Services 5,299,515 8,484,198 6,632,210 1,575,497 N
Fines and Forfeitures 809,361 590,339 738,080 191,502
L
Miscellaneous Revenue 1,192,043 (388,056) 2,016,600 914,722
Transfers In 1,442,364 11,445,001 7,000,380 1,950,000
Total Revenues 114,031,100 134,375,905 117,372,750 22,177,811 Z
O
O
Expenditures Z
City Council 272,914 288,639 440,600 70,745
v
Administration 2,847,633 3,031,347 3,277,430 53,368 ,M
Economic & Community Dev 7,469,721 7,791,962 10,341,100 2,748,932
Finance 2,574,151 2,810,207 3,467,640 862,827 0
Q.
Fire Contracted Services 3,357,891 3,900,542 4,109,990 1,106,193
Human Resources 1,529,193 1,795,361 2,323,130 537,461 E
Law 1,444,860 1,383,659 1,647,990 321,794 c
R
Municipal Court 3,386,007 3,433,032 4,254,230 909,090 9
ii
Parks, Recreation & Comm Svcs 17,758,211 19,446,186 23,247,340 4,813,032 N
Police 45,793,526 50,394,511 55,547,450 13,317,172 CD
N
Public Works (720)
L
Non-Departmental 21,957,021 36,289,679 12,048,080 1,943,874 f°
Total Expenditures 108,390,407 130,565,124 120,704,980 26,684,488
m
E
Net Revenues less Expenditures 5,640,693 3,810,781 (3,332,230) (4,506,677) U
r
r
Q
Ending Fund Balance 47,610,594 51,471,307 47,587,979 46,413,533
Ending Fund Balance Detail:
General Fund Reserves 47,660,526 50,920,209 47,587,979
based on same year actuals/budget 44.0% 39.0% 39.4%
Page 6 of 14
Packet Pg. 13
4.D.a
March 2023 Monthly Financial Report
City of Kent, Washington
General Fund
Year-to-Year Month Comparison
2021 2022 2023 2023-2022
thru March thru March thru March Variance Budget
Revenues
Taxes:
Property 1,655,004 1,345,401 772,713 (572,688) -42.6% 4.9%
Sales & Use 5,852,796 6,504,682 7,527,865 1,023,183 15.7% 24.8%
Utility 4,939,249 5,674,218 7,021,448 1,347,230 23.7% 28.8%
Business &Occupation 115,976 73,759 25,490 (48,269) 0.1% o
Other 12,791 10,515 11,953 1,438 13.7% 1.5% 0
Licenses and Permits 1,530,345 1,877,093 1,512,473 (364,620) -19.4% 20.3% W
Intergovernmental Revenue 614,853 641,746 674,148 32,402 5.0% 20.8% 2
Charges for Services 873,102 1,363,024 1,575,497 212,473 15.6% 23.8%
Fines and Forfeitures 226,792 136,800 191,502 54,702 40.0% 25.9% S
LL
Miscellaneous Revenue 378,191 333,924 914,722 580,798 173.9% 45.4%
Transfers In 2,076,762 285,000 1,950,000 1,665,000 584.2% 27.9% c
Total Revenues 18,275,859 18,246,163 22,177,811 3,931,649 21.5% 18.9% N
t
L
Expenditures
City Council 71,561 76,254 70,745 (5,510) -7.2% 16.1%
Administration 180,658 66,005 53,368 (12,637) -19.1% 1.6%
Economic &Community Dev 1,792,490 1,794,318 2,748,932 954,614 53.2% 26.6% z
Finance 662,585 666,731 862,827 196,095 29.4% 24.9% 0
Fire Contracted Services (30,078) 1,064,245 1,106,193 41,948 3.9% 26.9% Z
Human Resources 378,520 477,930 537,461 59,531 12.5% 23.1%
Law 344,870 350,650 321,794 (28,857) -8.2% 19.5% M
Municipal Court 805,440 817,761 909,090 91,329 11.2% 21.4% M
Parks, Recreation & Comm Svcs 3,580,455 4,099,376 4,813,032 713,656 17.4% 20.7%
Police 11,040,491 11,827,788 13,317,172 1,489,384 12.6% 24.0% 0
CL
Non-Departmental 134,866 1,659,953 1,943,874 283,921 17.1% 16.1%
Total Expenditures 18,961,858 22,901,013 26,684,488 3,783,475 16.5% 22.10/0
c
R
GF Revenues thru March GF Expenditures thru March LL
M
8,000,000 14,000,000 0
N
7,000,000 - 12,000,000 v
L
6,000,000 cc
10,000,000
5,000,000 - +�
-
■2021 8,000,000
4,000,000 0 2021
3,000,000 _ U2022 6,000,000 02022
v
2,000,000
N 2023 4,000,000 V 2023 Q
1,000,000 - 2,000,000
0 0
Property Sales& Utility Other Police Parks *General ECD Non-Dept
Taxes Use Taxes Taxes Revenues Govt. &Other
*General Govt. includes City Council,Administration, HR,IT,&Finance
Page 7 of 14
Packet Pg. 14
4.D.a
March 2023 MonthlyReport
City of •
Fund Balances
2023 2023 •
Estimated Estimated
Beginni.ng Estimated Estimated Ending Fund
Fund Balance Revenues Expenditures Balance
Operating revenues and expenditures only; capital and non-capital projects are excluded. o
General Fund
as
General Fund 50,920,209 117,372,750 120,704,980 47,587,979 .3
c
c
Special Revenue Funds
Street Fund 18,146,053 20,550,910 21,067,060 17,629,903 M
LEOFF 1 Retiree Benefits 1,015,707 1,289,890 1,581,160 724,437 0
N
Lodging Tax 450,235 280,260 268,880 461,615
Youth/Teen Programs 482,625 1,049,920 1,049,920 482,625 a
Capital Resources 30,876,919 10,101,740 34,517,570 6,461,089
Criminal Justice 11,447,849 10,298,340 14,176,900 7,569,289 -J
z
Human Services 2,544,857 4,100,220 4,100,220 2,544,857 0
ShoWare Operating 4,009,903 1,159,000 3,429,620 1,739,283 Z
Impact Fee Fund 4,150,840 4,150,840
Other Operating 596,733 112,700 112,700 596,733
Ln
Debt Service Funds
Councilmanic Debt Service 1,430,000 7,558,440 8,259,280 729,160 Q.
Special Assessments Debt Service 313,116 238,000 201,900 349,216 W
1E
Enterprise Funds
Water Utility 18,111,475 31,520,630 32,767,620 16,864,485 9
ii
Sewer Utility 5,576,474 37,418,820 39,108,990 3,886,304 M
N
Drainage Utility 16,825,386 26,762,680 31,591,100 11,996,966 N
Solid Waste Utility 541,955 664,480 807,860 398,575
L
Golf Complex 731,090 3,372,200 3,063,080 1,040,210 cc
Internal Service Funds
Fleet Services 7,276,391 8,206,270 11,939,000 3,543,66, z
Central Services 144,866 379,330 375,610 148,586 r
r
Information Technology 2,322,409 12,885,940 13,192,950 2,015,399 Q
Facilities 3,420,229 6,630,870 8,301,690 1,749,409
Unemployment 1,347,482 160,690 206,990 1,301,182
Workers Compensation 2,380,429 1,200,260 2,387,570 1,193,119
Employee Health & Wellness 9,621,934 15,502,710 15,893,380 9,231,264
Liability Insurance 7,245,529 2,065,130 4,617,120 4,693,539
Property Insurance 996,581 1,389,600 915,820 1,470f361
Page 8 of 14
Packet Pg. 15
March 2023
Monthly Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Actual Prelim Adj Budget YTD
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 20,419,435 21,593,834 20,550,910 3,540,598 o
0.
Expenditures 16,768,746 18,603,867 21,067,060 2,424,575
Net Revenues Less Expenditures 3,650,689 2,989,967 (516,150) 1,116,023
76
LEOFF I Retiree Benefits a
Revenues 1,199,965 1,119,751 1,289,890 253,050 U_
Expenditures 1,519,460 1,375,512 1,581,160 255,410 ri
Net Revenues Less Expenditures (319,495) (255,761) (291,270) (2,360 N
Lodging Tax L
Revenues 221,252 565,735 280,260 55,891
Expenditures 165,720 244,710 268,880 53,018
Net Revenues Less Expenditures 55,532 321,025 11,380 2,873 Z
Youth/Teen Programs O
O
Revenues 977,243 1,021,664 1,049,920 309,044 u-
Expenditures 822,054 925,650 1,049,920 1,655 Z
Net Revenues Less Expenditures 155,189 96,014 307,389 M
Ln
Capital Resources
Revenues 28,353,626 27,052,450 27,422,170 3,726,985 r-
Expenditures 18,092,140 20,482,883 34,517,570 1,686,716 Q.
Net Revenues Less Expenditures 10,261,487 6,569,567 (7,095,400) 2,040,269 �E
Criminal Justice 1°
Revenues 9,774,373 10,036,211 10,298,340 2,777,254
Expenditures 7,540,042 9,102,237 14,176,900 1,990,369 9
Net Revenues Less Expenditures 2,234,331 933,974 (3,878,560) 786,885 M
N
Human Services N
Revenues 3,796,657 4,220,533 4,100,220 1,044,387
Expenditures 2,704,110 2,813,399 4,100,220 113,496 a
Net Revenues Less Expenditures 1,092,547 1,407,133 930,891
Sho Ware Operating a
Revenues 3,079,558 1,118,076 1,150,000 1,395 z
Expenditures 2,091,661 4,070,350 3,429,620 493,502 u
a
Net Revenues Less Expenditures 987,897 (2,952,274) (2,279,620) (492,107 Q
Impact Fee Fund
Revenues 3,957,718 3,152,179 4,150,840 259,359
Expenditures 3,958,033 3,152,179 4,150,840 144,663
Net Revenues Less Expenditures (316) 114,696
Other Operating
Revenues 128,175 136,681 112,700
Expenditures 104,945 130,685 112,700 808
Net Revenues Less Expenditures 23,230 5,996 (808
Page 9 of 14
Packet Pg. 16
March 2023
Monthly Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Actual Prelim Adj Budget YTD
Operating revenues and expenditures only; capital and non-capital projects are excluded.
In instances where expenditures exceed revenues, fund balance is being utilized.
Debt Service Funds
Councilmanic Debt Service
Revenues 7,988,547 7,868,681 7,558,440 a
Expenditures 8,348,722 8,563,855 8,259,280 12,688
Net Revenues Less Expenditures (360,174) (695,174) (700,840) (12,688
Special Assessment Debt Service c
Revenues 1,035,745 720,252 238,000 32,206
Expenditures 858,473 682,020 201,900
Net Revenues Less Expenditures 177,272 38,232 36,100 32, 006 0
N
Enterprise Funds
L
Water Utility
Revenues 29,810,341 27,248,310 31,520,630 7,166,063
Expenditures 28,183,254 25,715,550 32,767,620 5,466,472 Z
Net Revenues Less Expenditures 1,627,087 1,532,759 (1,246,990) 1,699,590 0
Sewer Utility '_
z
Revenues 34,846,524 35,327,444 37,418,820 9,481,111
Expenditures 33,974,459 32,992,562 39,108,990 8,590,914Ln
M
Net Revenues Less Expenditures 872,065 2,334,882 (1,690,170) 890, 997
r_
Drainage Utility Q.
Revenues 25,408,140 23,578,055 26,762,680 6,408,338
Expenditures 23,609,481 27,487,423 31,591,100 3,945,037 iE
Net Revenues Less Expenditures 1,798,659 (3,909,368) (4,828,420) 2,463,301
R
Solid Waste Utility
Revenues 855,492 1,420,728 788,860 178,901 M
Expenditures 995,385 1,150,283 932,240 282,799 0
Net Revenues Less Expenditures (139,893) 270,444 (143,380) (103,898 c'
Golf Complex cc
Revenues 2,526,316 3,390,623 3,372,200 444,307
Expenditures 4,513,837 3,037,111 3,063,080 699,503 c
Net Revenues Less Expenditures (1,987,522) 353,513 309,120 (255,197 E
z
U
Internal Service Funds
Q
Fleet Services
Revenues 5,674,822 8,140,454 8,206,270 2,042,257
Expenditures 4,894,499 5,176,889 11,939,000 1,494,195
Net Revenues Less Expenditures 780,323 2,963,565 (3,732,730) 548,062
Central Services
Revenues 355,897 315,477 370,960 101,114
Expenditures 320,247 293,990 375,610 86,289
Net Revenues Less Expenditures 35,650 21,487 (4,650) 14,825
Page 10 of 14
Packet Pg. 17
March 2023
Monthly Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
2021 2022 2023 2023
Actual Prelim Adj Budget YTD
Operating revenues and expenditures only; capital and non-capital projects are excluded.
In instances where expenditures exceed revenues, fund balance is being utilized.
Information Technology
Revenues 10,506,136 11,463,291 12,894,310 2,749,733
Expenditures 10,411,640 11,555,854 13,192,950 3,027,338 0
Net Revenues Less Expenditures 94,496 (92,563) (298,640) (277,605
Facilities 76
Revenues 6,704,998 6,244,232 6,630,870 1,555,582 'u
Expenditures 6,222,434 7,778,683 8,301,690 1,760,911
c
Net Revenues Less Expenditures 482,564 (1,534,451) (1,670,820) (205,329 ii
Unemployment N
Revenues 134,862 117,126 168,370 47,371 N
Expenditures 161,765 107,826 206,990 51,133
Net Revenues Less Expenditures (26,902) 9,300 (38,620) (3, 662
Workers Compensation
Revenues 1,019,589 3,172,019 1,761,030 515,838 Z
Expenditures 1,788,435 2,222,646 2,387,570 827,319 0
Net Revenues Less Expenditures (768,845) 949,374 (626,540) (311,482 u
z
Employee Health & Wellness
Revenues 15,795,365 15,793,817 16,286,430 4,150,646 M
Expenditures 14,736,998 14,773,343 15,893,380 3,461,227
Net Revenues Less Expenditures 1,058,367 1,020,474 393,050 689,419 0
Q.
m
Liability Insurance
Revenues 8,119,358 8,677,522 4,007,230 1,135,302 •�
Expenditures 4,307,222 3,923,787 4,617,120 2,684,031
Net Revenues Less Expenditures 3,812,136 4,753,734 (609,890) (1,548,729
LL
Property Insurance o
Revenues 605,819 1,171,973 940,320 237,828 �
Expenditures 677,950 818,003 915,820 417,865 L2
Net Revenues Less Expenditures (72,131) 353,969 24,500 (180,037 2
c
m
E
Other Fund Revenues Other Fund Expenditures U
80,000,000 o Special 80,000,000 o Special Q
Revenue Revenue
60,000,000 Funds 60,000,000 I Funds
LiEnterprise
40,000,000 Funds 40,000,000 u Enterprise
Funds
20,000,000 o Internal 20,000,000
Service Funds 0 o Internal
0 Service
2021 2022 2023 2021 2022 2023
Actuals Prelim Budget
Actuals Prelim Budget Funds
Page 11 of 14
Packet Pg. 18
March 2023 Monthly Financial Report 4.D.a
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Year-to-Year Month Comparison
thru March thru March thru March Variance
Operating revenues and expenditures only; capital and non-capital projects are excluded.
Special Revenue Funds
Street Fund
Revenues 3,465,254 3,919,354 3,540,598 (378,757) -9.7%
Expenditures 2,360,680 3,469,826 2,424,575 (1,045,251) -30.10/. Q.
Net Revenues Less Expenditures 1,104,574 449,529 1,116,023 W
76
LEOFF I Retiree Benefits U
Revenues 210,751 271,160 253,050 (18,110) -6.7% cCa
Expenditures 365,610 366,668 255,410 (111,258) -30.39%
Net Revenues Less Expenditures (154,858) (95,508) (2,360)
ri
N
O
Lodging Tax N
Revenues 31,623 330,474 55,891 (274,583) -83.10/.
Expenditures 42,304 3,522 53,018 49,496 1405.50/c
Net Revenues Less Expenditures (10,681) 326,953 2,873
J
Youth/Teen Programs z
Revenues 264,975 284,047 309,044 24,997 8.80/c O
Expenditures 1,950 1,570 1,655 85 5.4% O
Net Revenues Less Expenditures 263,025 282,477 307,389 z
Capital Resources M
Revenues 3,617,325 6,292,583 3,726,985 (2,565,597) -40.80/. M
Expenditures 1,175,876 467,307 1,686,716 1,219,409 260.90/c .,
Net Revenues Less Expenditures 2,441,449 5,825,276 2,040,269 0
Q.
m
Criminal Justice
Revenues 2,095,031 2,414,459 2,777,254 362,795 15.00/c 2
Expenditures 1,518,401 2,003,906 1,990,369 (13,537) -0.70/c
Net Revenues Less Expenditures 576,629 410,552 786,885
ii
M
ShoWare Operating N
0
Revenues 855 1,395 1,395 N
Expenditures 513,399 666,838 493,502 (173,336) -26.0% L
Net Revenues Less Expenditures (512,544) (666,838) (492,107) cc
Admissions Tax revenues received quarterly (April, July, September, January)
Impact Fee Fund E
Revenues 738,643 646,938 259,359 (387,579) -59.90/c U
Expenditures 614,912 609,796 144,663 (465,133) -76.30/c r
Net Revenues Less Expenditures 123,731 37,142 114,696 Q
Other Operating
Revenues
Expenditures 3,378 258 808 550 213.60/c
Net Revenues Less Expenditures (3,378) (258) (808)
Combines several small programs, including City Art Program and Neighborhood Matching Grants
Page 12 of 14 Packet Pg. 19
March 2023 Monthly Financial Report 4.D.a
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Year-to-Year Month Comparison
thru March thru March thru March Variance
Operating revenues and expenditures only; capital and non-capital projects are excluded.
Debt Service Funds
Councilmanic Debt Service
Revenues
Expenditures 6,493 9,933 12,688 2,755 27.70/a Q.
Net Revenues Less Expenditures (6,493) (9,933) (12,688) W
Debt service payments are generally due in June and December. 76
U
Special Assessments Debt Service
Revenues 130,440 10,364 32,206 21,842 210.80/aLL
Expenditures 1,528 1,633 (1,633) -100.00/0 ri
Net Revenues Less Expenditures 128,912 8,731 32,206 c
Enterprise Funds
t
V
L
Water Utility
Revenues 6,823,530 6,180,955 7,166,063 985,108 15.90/c
Expenditures 3,800,782 3,912,230 5,466,472 1,554,242 39.70/c z
Net Revenues Less Expenditures 3,022,748 2,268,724 1,699,590 0
Sewer Utility z
_
Revenues 8,634,529 8,813,004 9,481,111 668,107 7.6%
Expenditures 7,450,575 7,990,813 8,590,914 600,102 7.5% M
Ln
Net Revenues Less Expenditures 1,183,954 822,191 890,197
Drainage Utility o
Revenues 5,836,215 6,125,257 6,408,338 283,082 4.6% m
Expenditures 4,369,041 4,166,677 3,945,037 (221,640) -5.3% W
Net Revenues Less Expenditures 1,467,174 1,958,579 2,463,301 f°
c
Solid Waste Utility
c
Revenues 168,000 168,159 178,901 10,742 6.40/a ii
Expenditures 221,284 319,865 282,799 (37,066) -11.60/c N
Net Revenues Less Expenditures (53,285) (151,706) (103,898) c
N
Golf Complex L
Revenues 312,546 457,175 444,307 (12,868) -2.80/c cc
Expenditures 2,326,718 664,517 699,503 34,987 5.30/a
Net Revenues Less Expenditures (2,014,172) (207,342) (255,197)
m
E
Internal Service Funds U
r
Fleet Services Q
Revenues 1,403,565 1,441,222 2,042,257 601,035 41.70/c
Expenditures 1,166,339 1,295,954 1,494,195 198,241 15.30/c
Net Revenues Less Expenditures 237,226 145,268 548,062
Central Services
Revenues 84,131 63,397 101,114 37,717 59.50/a
Expenditures 54,827 25,892 86,289 60,397 233.30/c
Net Revenues Less Expenditures 29,304 37,505 14,825
Information Technology
Revenues 2,330,318 2,496,392 2,749,733 253,341 10.1O/C
Expenditures 2,564,049 2,701,946 3,027,338 325,392 12.0%
Net Revenues Less Expenditures (233,732) (205,554) (277,605)
Page 13 of 14 Packet Pg. 20
March 2023 Monthly Financial Report 4.D.a
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Year-to-Year Month Comparison
thru March thru March thru March Variance
Operating revenues and expenditures only; capital and non-capital projects are excluded.
Facilities
Revenues 1,373,304 1,376,075 1,555,582 179,507 13.00/c
Expenditures 1,046,071 1,166,024 1,760,911 594,888 51.00/c
Net Revenues Less Expenditures 327,233 210,052 (205,329) o
a
Unemployment
Revenues 39,567 39,833 47,371 7,538 18.90/c
Expenditures 63,393 34,490 51,133 16,643 48.30/c 73
Net Revenues Less Expenditures (23,825) 5,343 (3,762)
ii
Workers Compensation M
Revenues 178,517 363,206 515,838 152,631 42.00/c c
Expenditures 345,040 660,531 827,319 166,788 25.30/c N
Net Revenues Less Expenditures (166,523) (297,325) (311,482) L
Employee Health & Wellness M
Revenues 4,027,290 3,974,599 4,150,646 176,047 4.40/a J
Expenditures 3,264,889 3,390,841 3,461,227 70,386 2.10/c O
Net Revenues Less Expenditures 762,401 583,758 689,419 0
LL
z
Liability Insurance
Revenues 805,745 776,053 1,135,302 359,250 46.30/c M
Expenditures 1,634,883 2,001,741 2,684,031 682,290 34.10/c M
Net Revenues Less Expenditures (829,138) (1,225,689) (1,548,729)
1`
0
Property Insurance m
Revenues 153,832 195,403 237,828 42,425 21.70/c W
Expenditures 305,368 355,389 417,865 62,476 17.60/c .1E
Net Revenues Less Expenditures (151,536) (159,986) (180,037) c
R
c
ii
M
Other Fund Revenues thru March Other Fund Expenditures thru March N
25,000,000 25,000,000
20,000,000 20,000,000 c
m
E
15,000,000 15,000,000 -
v
92021 - 0 2021 Q
10,000,000 - p 2022 10,000,000 p 2022
5,000,000 - W 2023 5,000,000 u 2023
0 0
Special Enterprise Internal Special Enterprise Internal
Revenue Funds Service Funds Revenue Funds Service Funds
Funds Funds
Page 14 of 14 Packet Pg. 21