HomeMy WebLinkAboutCity Council Committees - Operations Committee - 10/18/2016 (2)
Unless otherwise noted, the Operations Committee meets at 4 p.m. on the first and third
Tuesday of each month in Kent City Hall, Council Chambers East, 220 4th Ave S, Kent, 98032.
For additional information please contact Jennifer Hays at 253-856-5700.
Any person requiring a disability accommodation should contact the City Clerk’s
Office at 253-856-5725 in advance. For TDD relay service call Washington
Telecommunications Relay Service at 1-800-833-6388.
Operations Committee Agenda
Councilmembers: Bill Boyce – Les Thomas – Dana Ralph, Chair
October 18, 2016
4 p.m.
Item Description Action Speaker Time Page
1. Call to order Chair Ralph 1
2. Roll Call Chair Ralph 1
3. Changes to the Agenda Chair Ralph 1
4. Approval of Check Summary Report
dated 9/16/2016 thru 9/30/2016
YES Chair Ralph 2
5. Approval of Meeting Minutes Dated
October 4, 2016
YES Chair Ralph 2 1
6. 2017 State Legislative Agenda -
Recommend
YES Michelle Wilmot 5 3
7. 3rd Quarter Procurement Report –
Information Only
NO Derek Matheson 5 9
8. August Financial Report – Information
Only
NO Aaron BeMiller 5 13
9. Director’s Report – Information Only NO Aaron BeMiller 5 29
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OPERATIONS COMMITTEE MINUTES
October 4, 2016
Committee Members Present: Chair Dana Ralph, Bill Boyce, and Les Thomas.
The meeting was called to order by Dana Ralph at 4:00 p.m.
1. ROLL CALL.
2. CHANGES TO THE AGENDA.
There were no changes to the agenda.
3. APPROVAL OF THE CHECK SUMMARY REPORT DATED 9/01/2016 THRU
9/15/2016.
L. Thomas moved to approve the check summary report dated 9/01/2016 thru
9/15/2016. B. Boyce seconded the motion, which passed 3-0.
4. APPROVAL OF MINUTES DATED SEPTEMBER 20, 2016.
B. Boyce moved to approve the Operations Committee minutes dated September 20,
2016. L. Thomas seconded the motion, which passed 3-0.
5. ORDINANCE AMENDING EXEMPTION SECTION OF KCC 3.10.030 – SURPLUS OF
REAL PROPERTY - RECOMMEND.
City Attorney Tom Brubaker requested to make an amendment to the Surplus of Real
Property ordinance that was implemented in May 2016. The amended language is an
exemption for the sale, transfer, or exchange of real property to another public agency
and exempts the City in having to go through the public participation process. However,
Council still holds the ability to request any property to go through the formal process.
The oversight came about due to an upcoming property trade agreement with the
Regional Fire Authority (RFA). The RFA would receive city-owned property just south of
the main East Hill fire station while the City would receive RFA-owned property located on
Washington Avenue.
L. Thomas moved to recommend Council adopt an ordinance that amends section
3.10.030, by adding an exemption to real property surplus procedures when transferring
property to another public entity. B. Boyce seconded the motion, which passed 3-0.
6. REQUEST FOR PROPOSAL – LINEN AND UNIFORM SERVICES - RECOMMEND.
Finance Director Aaron BeMiller and Customer Service Manager Patty Roseto asked
committee members to advance the proposed Cintas Corporation contract for uniforms
and linen services. Out of two companies that responded to the City’s request for
proposal, Cintas was selected as the preferred vendor. The contract will provide linen
services for the use of mats, towels, and mops; provide rental and laundering of uniforms
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Operations Committee Minutes
October 4, 2016
Page: 2
for approximately 10 employees; and the purchase of parkas, Carhartt jackets and
raingear for approximately 239 employees.
With a budget impact of $200,500, this contract is a three year term with an option to
continue on a month-to-month basis up to one additional year after September 30, 2019.
The remaining $19,500 is cushion for staffing and uniform need increases.
B. Boyce moved to recommend Council authorize the Mayor to sign a three year
agreement with Cintas Corporation for the rental and laundering of uniforms and linens
in an amount not to exceed $220,000, with terms and conditions acceptable to the
Finance Director and City Attorney. L. Thomas seconded the motion, which passed 3-0.
7. STRATEGIC PLAN RESOLUTION - RECOMMEND.
Human Resources Business Strategy and Performance Analyst Todd Babcock solicited
approval of the adoption of the Strategic Plan resolution. The resolution will officially
incorporate and adopt the vision, mission, goals and values developed by council and staff
during this summer’s retreats. The strategic plan will provide direction and continuity in
guiding elected officials and city employees throughout their daily work.
Next steps to refine the plan are to establish a work group and develop performance
measures. The idea is that this will be a working document that will progress over time.
L. Thomas moved to recommend Council adopt the Strategic Plan Resolution. B. Boyce
seconded the motion, which passed 3-0.
8. EMERGENCY REPLACEMENT OF THE SHOWARE CENTER ZAMBONI HOT WATER
TANKS - RECOMMEND.
Economic and Community Development Director Ben Wolters requested members to move
forward an emergency situation for the replacement of the failing hot water boiler
servicing the Zamboni fill tanks at ShoWare Center requiring immediate replacement of
the tanks. These hot water tanks are needed to maintain a quality sheet of ice for both
the player’s safety and the professional quality of the game.
B. Boyce moved to recommend Council authorize the Mayor to sign an agreement for
$78,000 with Hermanson Company LLP for ShoWare Center Zamboni Hot Water Tank
Replacements and add this item as an emergency walk on to the October 4, 2016 Council
meeting under other business for a vote by the Full Council of the agreement to move
forward immediately. L. Thomas seconded the motion, which passed 3-0.
The meeting was adjourned at 4:20 p.m. by D. Ralph.
J. Hays
Jennifer Hays
Operations Committee Secretary
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OFFICE OF THE MAYOR
Michelle Wilmot, Communications/Public Affairs Manager
Phone: 253-856-5709
Fax: 253-856-6700
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
DATE: October 18, 2016
TO: Operations Committee
FROM: Michelle Wilmot, Community and Public Affairs
SUBJECT: 2017 State Legislative Agenda - Recommend
MOTION: Recommend City Council to adopt the City of Kent’s 2017 State
Legislative Agenda.
SUMMARY: Each year the City of Kent develops a State Legislative Agenda. Department
Directors work together with the government affairs manager and lobbyist to determine
the positions that are most important to bring to the attention of the Washington State
Legislature. These are then compiled in the form of a Legislative Agenda which is reviewed
by the Mayor and Chief Administrative Officer and then transmitted to the Council for final
review and adoption.
Kent partners with the State in the delivery of critical services such as criminal justice,
community and human services, flood protection and other services. However, the City
has a limited number of revenue sources available to mitigate impacts of budget
reductions at the state level.
Our priorities in the upcoming session include the protection of Streamlined Sales Tax
payments and other state-shared revenues, with a combined annual impact of
approximately $10 million. Providing needed infrastructure improvements necessary to
help secure a YMCA in Kent, as well as retaining the jobs and economic benefits derived
by the presence of the corporate headquarters of Blue Origin, are also among Kent’s top
priorities.
It is clear we will once again need an aggressive and effective lobbying effort during the
2017 legislative session by all elected leadership of Kent. Only by working together will we
be successful. The attached legislative priorities reflect these objectives.
EXHIBITS: 2017 Legislative Agenda
BUDGET IMPACT: None
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City of Kent
2017 State Legislative Agenda
The City of Kent’s 2017 State Legislative Agenda is structured as follows:
1. The “Top-Priority” issues are the primary focus of Kent’s advocacy efforts.
2. “Key Issues” will also be a top focus of the City’s advocacy time and energy.
3. The “Support/Oppose” items, while important, will be led by others. Kent will join in
strongly supporting or opposing legislative issues with potential to impact the City.
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City of Kent TOP PRIORITIES
Kent urges lawmakers to protect state-shared revenues that are vital to helping cities meet their
obligations. These include liquor, marijuana, and municipal criminal justice assistance revenues;
and particularly Streamlined Sales Tax (SST) Mitigation payments – which is a critical $5
million-a-year component of the City’s general fund. Kent also supports:
Modification of property tax statutes to tie annual growth to an inflationary
index rather than to a 1 percent limit that prevents cities from keeping up with year-to-
year service delivery cost increases.
Gradually restoring liquor revolving account (“liquor profit”) revenues that were
capped in statute in 2012. The City supports targeting 60 percent of restored revenues
toward criminal justice/public safety needs.
Early Action Appropriation ($2.4 million) for Basic Law Enforcement Academy
Training, a critical allocation in order for Kent to hire/train 16 new officers in 2017.
Capital Budget funding for an East Hill YMCA - Kent and the Greater YMCA of Seattle will
request $3 million for parks-related capital improvements associated with bringing the YMCA to
Kent. This new YMCA will be the only community center on Kent’s East Hill, where about 80
percent of Kent residents live.
The site for the future YMCA is nestled between Morrill Meadows and East Hill Parks. Morrill
Meadows, the larger of the parks, is extremely popular despite having several amenities that are
at or near the end of their useful life. East Hill Park offers few recreational opportunities and is
sorely under-utilized. The funding, if approved, will help pay for a relocated sport court,
playground and off-leash dog park; parking; picnic areas; trails and other amenities. The
renovation will not only accommodate the new YMCA, but will allow the two parks to function
much more efficiently as one expanded and improved community park.
Floodplain, habitat and drainage improvements to reduce flooding near the corporate
headquarters of Blue Origin - Kent is requesting $5 million for a series of floodplain, habitat,
and drainage enhancements in the area around 76th Avenue S. and S. 212th Street. Just as
importantly, this project will stabilize a critical cross-section of the Green River Valley and
prevent frequent flooding that adversely impacts the city and the region as a whole.
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3
City of Kent – 2017 Legislative Agenda
Key Issues at a Glance
Lower Russell Road Levee improvements/park relocation/public access - Kent joins
King County in support of a $___ million request by the King County Flood Control Zone District
(KCFCZD) to both improve and strengthen the Lower Russell Road Levee on the Green River and
to accommodate habitat restoration, Van Doren’s Landing Park relocation, and public access
improvements. With an overall cost of $44 million, state budget earmarks and grants will offset
approximately one-third of the cost.
Funding for gang intervention, gang data-base training, data collection on juvenile
firearms offenses - In partnership with the Washington Association of Sheriffs and Police
Chiefs, Kent will pursue $750,000 for training and data-entry work associated with a statewide
criminal street gang data-base ($500,000, one-time); ($150,000, one-time) for collecting and
coordinating data associated with juvenile gang and firearm offenses; and a $100,000 increase
per year ($1.2 million/biennium – ongoing) for the gang prevention and intervention program
administered by the Juvenile Rehabilitation Administration.
Kent will support law enforcement, local government, and crime victim advocacy
groups to advance a technical fix to RCW 9A.88.110 to enable law enforcement
agencies and prosecutors to keep using an important tool in the fight against human
trafficking - Specifically, Kent has used “Back Page” advertisements to establish decoy stings
against perpetrators who patronize prostitutes and build human trafficking rings. The decoy
stings have been very effective, but the fix in law is needed to ensure that offenders can be
prosecuted based on both the location of where they triggered the prostitution/trafficking act
and where the incident occurred.
Protect Fire Insurance Premium Tax Distributions - Kent receives Fire Insurance Premium
Tax Distributions from the state’s Operating Budget to assist with LEOFF 1 medical needs. These
distributions, which go to 44 cities overall, represent a critical $220,000-a-year source of
funding and are important as the City addresses an overall unfunded liability of over $25 million
in the LEOFF 1 system.
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4
City of Kent – 2017 Legislative Agenda
“Support/Oppose” & “Track/Monitor”
Affordable Housing/Homelessness Prevention
Kent will actively seek out ways to extend and enhance existing funding sources and add new
tools to help communities add affordable housing units to address a growing homeless
population. Specifically, the City will:
Support extending and increasing the Document Recording Fee on housing
transactions that funds homelessness and housing programs at the local level;
Support a $200 million request for the Housing Trust Fund in the 2017-19 Capital
Budget;
Support the inclusion of “1115 Medicaid Waiver” funds for supportive housing in the
2017-19 Operating Budget;
Budget and Fiscal Matters
Kent will closely track and monitor any legislative initiatives to merge the Law
Enforcement and Firefighters’ Plan 1 (“LEOFF 1”) and the Teachers’ Retirement
System Plan 1 (“TRS 1”). If merger legislation or budget initiatives are introduced, the
City urges that they be structured to protect underlying LEOFF 1 funding and assist cities
with LEOFF 1 medical costs.
Criminal Justice/Law Enforcement/Public Safety/Courts
Support initiatives to more adequately fund and manage mental health
challenges, including beds and facilities that can treat and house those with mental
illness and chemical dependency issues;
Support legislation that makes a fourth Driving Under the Influence offense a
felony;
Express strong concerns with “Justice Reinvestment Initiative” legislation that
would put new resource and law enforcement burdens on local communities;
Oppose legislation that weakens civil forfeiture authority used by law
enforcement to seize drugs and property when/where appropriate;
Support legislation enabling law enforcement agencies to terminate officers for
breaches of honesty and professional conduct;
Kent will closely monitor a study of how the state could potentially implement a
statewide relicensing program for those who have committed Driving While
License Suspended offenses, so long any program does not cancel out successful
relicensing and payment plans – or absolve drivers of insurance requirements in individual
jurisdictions;
Kent joins District and Municipal Court Judges in support of funding for Court
Management System computer upgrades.
Economic Development/Infrastructure
Kent supports a bill to increase per-application and overall-funding caps for the
“Main Street” program;
Kent supports legislation authorizing Public Facilities Districts to utilize sales tax
credit financing authority in law for up to 35 years (vs. the current 20-year limit);
Kent is prepared to support proposed legislation to re-establish a statewide
tourism and marketing program to help Washington compete on more even footing
with other states;
Kent supports Capital Budget funding and grants for stormwater, including
initiatives to make the Model Toxics Control Act account more sustainable and less prone
to revenue spikes and reductions;
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Kent supports grant programs such as the Washington Wildlife and Recreation
Program, Youth Athletic Facilities (YAF), Safe Routes to Schools, Bicycle-
Pedestrian grants, etc.
Kent is prepared to support initiatives to re-establish state funding and
partnerships for economic development incentive programs such as the Local
Revitalization Financing program or the Local Infrastructure Assistance Tools program.
Kent supports expanded use of “Small Works Rosters” to do small-scale
infrastructure and public works jobs in-house;
If others bring forward pilot legislation to allow digital billboards to be placed on
properties in close proximity to state highway corridor rights-of-way, Kent will support it.
Environment/Natural Resources
Kent supports legislation to expand the “Product Stewardship” program –
specifically for prescription drugs and certain types of paints;
Land-Use/Growth Management Act
Kent will support requests by the Departments of Ecology and Commerce to
continue providing assistance grants for Shoreline Master Program and Growth
Management Act plan updates. Kent would like to see more flexible use of these
dollars for plan update needs;
Kent supports efforts to streamline the State Environmental Policy Act, including
efforts to expand infill exemptions.
Local Government
Kent supports updates to the Public Records Act (PRA), particularly with respect
to providing Alternative Dispute Resolution to settle conflicts over burdensome
requests; establishing a cost recovery mechanism for processing electronic records
requests; and making statutory changes around what constitutes an “identifiable”
record(s) for purposes of PRA responses – so that requests for ‘any and all’ records would
not be considered a legitimate request.
If others bring forth legislation to authorize cities and counties to use the same
national background check data that is already available to Parks Districts, Kent
will support it. Current law affords law enforcement the ability to use this national
background check data-base, but it is not available to other city and county departments
which hire people to work with youth and vulnerable adults;
Human Resource Issues
Kent will join the Association of Washington Cities and business organizations to oppose
legislation that would add new costs and requirements to employee benefit
programs without accompanying funds;
Kent will join others in opposing legislation that would expand “presumptive
disease” laws and definitions in the area of Workers’ Compensation claims;
Kent would oppose measures that would result in increased employer/employee
pension rates.
Transportation
In the event the Freight Mobility Strategic Investment Board and other stakeholders
submit a list of priority freight projects for the 2017-19 Transportation Budget, Kent
would support the inclusion of 212th Street/BNSF grade separation funds;
Kent is prepared to oppose any “orphaned roads” legislation that would allow King
County to unilaterally offload road maintenance costs onto cities. Rather than
legislation, there should be a process between the county and affected cities on how to
deal with “islands” of unincorporated areas that are surrounded by cities.
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MAYOR’S OFFICE
Derek Matheson, Chief Administrative Officer
Phone: 253-856-5700
Fax: 253-856-6050
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
DATE: October 18, 2016
TO: Operations Committee
FROM: Derek Matheson, CAO
SUBJECT: 3rd Quarter Procurement Report – Information Only
MOTION: Informational only.
SUMMARY: The city council adopted a new procurement policy in 2015 that
requires staff to provide a quarterly report to council on new procurements over
specified dollar amounts and not previously approved by the city council,
specifically all contracts/agreements over $25,000 and all leases/agreements that
convey an interest in real property. The attached report is for the third quarter of
2016.
EXHIBITS: Report is attached
BUDGET IMPACT: N/A
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CONTRACTS GREATER THAN $25,000 NOT APPROVED BY COUNCIL
QTR CONTRACT NO.CONTRACTOR'S NAME PROJECT NAME TERM CONTRACT
AMOUNT
APPROVAL
AUTHORITY DEPARTMENT
Q3 PW16-290 HD Fowler Company 125 Tank Vault Replacement 7/25/2016-9/30/2016 $25,344.13 Mayor Public Works
Q3 PD16-298 King County Sheriff's Office Registered Sex Offender Checks 7/1/2016-6/30/2017 $38,064.85 Mayor Police Department
Q3 PW16-012 GeoEngineers Inc Amendment No 1
S 228th St UPRR Grade Separation 8/2/2016-12/31/2017 $34,910.00 Mayor Public Works
Q3 IT16-303 Sum Total Systems Inc 2016 Pathlore Renewal 1/19/2016-1/18/2017 $27,790.07 Mayor IT
Q3 HR16-313 Karras Consulting Executive Recruitment - Parks &
Community Services Director 8/8/2016-12/31/2016 $29,500.00 Mayor Human Resources
Q3 PW16-318 R2 Resource Consultants Inc Rock Creek Spawning Surveys 8/10/2016-12/31/2017 $29,342.00 Mayor Public Works
Q3 PW16-319 JECB
2016 Paint Line Striping, RPM
Replacement & S 208th St Permanent
Signing
8/10/2016-12/31/2017 $35,100.00 Mayor Public Works
Q3 PW16-321 Washington Patrol Division Green River Natural Resources Area
Pump station 8/10/2016-5/31/2017 $30,300.00 Mayor Public Works
Q3 PW16-325 Tetra Tech Inc 2016 Lakes Monitoring 8/18/2016-6/30/2017 $37,310.99 Mayor Public Works
Q3 PW16-330 Puget Sound Energy
Power for James St Pump Station
Project - Commercial Line Extension
Agreement
8/17/2016-TBD $32,580.25 Mayor Public Works
Q3 PK16-331 Statewide Parking Lot Service Sealcoating & Striping of Parking Lot
at KMP 9/1/2016-10/31/2016 $33,026.93 Mayor Parks
Q3 PW16-334 ICF Jones & Stokes Inc
S 228th St UPRR Grade Separation -
Stormwater engineering services for
the project
8/31/2016-12/31/2016 $61,164.00 Mayor Public Works
Q3 PW16-140 Tierra Right of Way Services, Ltd.Supplement No 1
S 228th St UPRR Grade Separation 4/8/2016-7/31/2017 $39,799.00 Mayor Public Works
Q3 PK16-348 Rock Solid Trucking Inc DBA Bark
Time Blower Truck Service
Playground Surfacing Install - Various
Parks 9/9/2016-12/8/2016 $28,912.09 Mayor Parks
Q3 PD16-356 Gifford Industries Personnel Lockers 9/30/2016-12/31/2016 $25,515.69 Mayor Police Department
Q2 PW16-129 GeoEngineers Inc James Street Pump Station 4/1/2016-1/31/2017 $34,489.00 Mayor Public Works
Q2 PK16-144 Washington State Slo-pitch Umpires
Association
2016 Softball Umpires Goods &
Services Agreement 4/14/2016-9/30/2016 $55,000.00 Mayor Parks
Q2 PW16-178 Shearer Design LLC S 224th St Project 5/3/2016-12/31/2016 $60,070.80 Mayor Public Works
Q2 EC16-183 Seattle Thunderbirds
Marketing Package that
includesncludes VisitKent.com Logo
and Website
5/5/2016-5/5/2017 $49,400.00 Mayor
Economic and
Community
Development
Q2 PW16-202 Graybar Electric Company Inc Street Light Poles 5/16/2016-7/1/2016 $52,527.15 Mayor Public Works
Q2 IT16-220 Solarwinds Inc 2016-2017 Solarwinds Annual
Maintenance Renewal 5/28/2016-5/27/2017 $26,529.68 Mayor IT
Q2 PD16-236 Seattle, City of 2015 Justice Assistance Grant (JAG)$45,796.00 Mayor Police Department
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CONTRACTS GREATER THAN $25,000 NOT APPROVED BY COUNCIL
QTR CONTRACT NO.CONTRACTOR'S NAME PROJECT NAME TERM CONTRACT
AMOUNT
APPROVAL
AUTHORITY DEPARTMENT
Q2 AD16-239 Northwest Research Group, LLC City of Kent Resident Survey 6/10/2016-8/31/2016 $45,087.00 Mayor Administration
Q2 PW16-242 Duke's Root Control Inc.Sanitary Sewer Root Removal 6/16/2016-8/31/2016 $40,000.00 Mayor Public Works
Q2 PW16-251 Integra Realty Resources S. 224th/228th St. Project Phase II 6/14/2016-5/15/2017 $30,500.00 Mayor Public Works
Q2 EC16-250 Perma Cold Re-pipe suction lines Brine Chiller 6/10/2016-8/31/2016 $28,310.00 Mayor ECD
Q2 PD16-256 North Star Construction and
Environmental LLC
Firing Range Floor Grinding and
Sealing 6/20/2016-7/8/2016 $33,873.82 Mayor Police Department
Q2 PW16-263 JECB 2016 Asphalt Overlays 6/24/2016-12/31/2017 $29,780.00 Mayor Public Works
Q2 PK16-265 Maxon Furniture / Smart Office
Environments LLC
Furniture Purchase and Installation -
New Detective Office 6/28/2016-7/31/2016 $31,064.48 Mayor Parks
Q2 PK16-266 Cook Security Group Security Camera Replacement Project:
Commons, PWO, SC, Riverbend 6/27/2016-8/31/2016 $32,095.35 Mayor Parks
Q2 SHO16-001 CED LED Lighting Project 5/1/2016-6/30/2016 $148,219.20 CAO Showare
Q1 PW16-010 Otak Inc James St Sidewalk Improvements 1/4/2016-3/30/2016 $26,500.00 Mayor Public Works
Q1 PK16-013 Northwest Playground
Equipment
Linda Heights Playground
Renovation 1/11/2016-3/11/2016 $26,645.76 Mayor Parks
Q1 PW16-022 Department of Ecology
WQSWCAP-1517-KENTPW-00060
NPDES Grant - Permit
Compliance Activities - No match
grant
7/1/2015-3/31/2017 (signed
by Mayor 1/15/2016)$50,000.00 Mayor Public Works
Q1 HR13-088-002 Aduro (formerly Worksite
Wellness LLC)
Amendment 1
Master Services Agreement
Workshite Wellness - citywide
wellness program
1/1/2016-12/31/2017
(renewing automatically)$36,000 Mayor Human Resources
Q1 PW16-029 Holaday-Parks Inc Guiberson Reservoir 2/1/20216-12/31/2016 $57,319.57 Mayor Public Works
Q1 EC16-032 VanNess Feldman Federal Lobbyist 2/2/2016-12/31/2016 $56,000.00 Mayor
Economic and
Community
Development
Q1 PK16-040 Northwest Playground Equipment Service Club Playground Equipment 2/1/2016-5/9/2016 $26,198.64 Mayor Parks
Q1 PW16-048 72nd Ave S Extension Engineering Construction Support 2/10/2016-3/31/2017 $33,820.80 Mayor Public Works
Q1 PK16-049 Highline School District No 401 Camp Waskowitz 8/1/2016-8/5/2016 (signed by
Mayor 2/16/2016)$40,280.00 Mayor Parks
Q1 PK16-050 Eastside LLC dba Eastside Electric Hogan Park Light Pole Conduit Repair 1/27/2016-4/1/2016 $32,061.60 Mayor Parks
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CONTRACTS GREATER THAN $25,000 NOT APPROVED BY COUNCIL
QTR CONTRACT NO.CONTRACTOR'S NAME PROJECT NAME TERM CONTRACT
AMOUNT
APPROVAL
AUTHORITY DEPARTMENT
Q1 IT16-056 ePlus Technology Inc 2016-2017 ePlus Storage Annual
Support & Maintenance 2/5/2016-2/5/2017 $28,853.25 Mayor IT
Q1 PW16-063 GeoEngineers Inc S 212th St Erosion Repair 2/23/2016-12/31/2016 $27,283.00 Mayor Public Works
Q1 PW16-065 AmTest Inc Routine Bacteriological Testing 2/28/2016-3/1/2018 $47,731.00 Mayor Public Works
Q1 PK16-095 Site Workshop LLC Kent Memorial Park Playground
Renovation Project Design 3/18/2016-11/30/2016 $32,300.00 Mayor Parks
Q1 PW16-098 A Plus Demolition & Excavation Recycling Events 3/18/2016-12/31/2016 $30,000.00 Mayor Public Works
Q1 PW16-103 GeoEngineers Inc South 208th Street Road Repairs 3/22/2016-12/31/2016 $38,076.00 Mayor Public Works
Q1 SHO15-001 NCSI Concessions Menu Reader Boards 11/1/2015-2/29/2016 $37,047.24 General Manager Showare
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FINANCE
Aaron BeMiller, Director
Phone: 253-856-5260
Fax: 253-856-6255
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
DATE: October 18, 2016
TO: Operations Committee
FROM: Aaron BeMiller, Director
SUBJECT: August Financial Report – Information Only
MOTION: Information Only
SUMMARY: The Finance Director will report on the August 2016 financial report.
BUDGET IMPACT: N/A
BACKGROUND: N/A
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2016
Adj Budget
2016
YTD
2016
Est Actual
Variance
Favorable
(Unfavorable)
%Variance
Favorable
(Unfavorable)
Revenues 87,662,060 56,720,705 91,714,840 4,052,780 4.6%
Expenditures 89,155,760 50,389,481 89,987,040 (831,280)-0.9%
Net Revenues Less Expenditures (1,493,700) 6,331,223 1,727,800 3,221,500
Beginning Fund Balance 15,372,499 15,372,499 15,372,499
Ending Fund Balance 13,878,799 21,703,722 17,100,299
Ending Fund Balance Detail:
General Fund Reserves 11,036,189 14,293,199
12.4%15.9%
Contingency for Unanticipated Costs 1,500,000 1,500,000
Strategic Opportunities Fund 425,000 425,000
Restricted for Annexation 917,610 882,100
Revenue Overview
Expenditures Overview
August 2016 Monthly Financial Report
City of Kent, Washington
General Fund Overview
Summary
Analysis through August show both revenues and expenditures ending the year favorable compared to budget,
creating an overall positive variance amount of $3.2m. The current estimated ending fund balance reserves for 2016
calculates to 15.9% of estimated 2016 expenses.
Revenues are estimated to end the year at nearly $4.1m or 4.6% higher than budgeted. Most of the City's major
revenue sources show positive variances compared to budget, including sales tax ($695k), licenses and permits
($507k), intergovernmental revenue ($518k) and B&O ($1.6m). This is offset by unfavorable variances compared to
budget for other taxes ($150k) and fines and forfeitures ($44k).
Through August, all departments are remaining fairly close to budget. Any significant variances are discussed on the
following pages.
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Revenue Categories 2016
Adj Budget
2016
YTD
2016
Est Actual
Variance
Favorable
(Unfavorable)
%Variance
Favorable
(Unfavorable)
Taxes:
Property 22,210,230 11,999,658 22,367,700 157,470 0.7%
Sales & Use 18,633,990 12,913,802 19,328,700 694,710 3.7%
Utility 18,140,150 12,868,236 18,453,600 313,450 1.7%
Business & Occupation 6,500,000 4,298,154 8,083,150 1,583,150 24.4%
Other 1,100,100 512,120 950,700 (149,400) -13.6%
Licenses and Permits 5,139,120 3,902,357 5,646,200 507,080 9.9%
Intergovernmental Revenue 7,419,970 4,384,220 7,938,000 518,030 7.0%
Charges for Services 4,627,290 3,578,227 4,751,200 123,910 2.7%
Fines and Forfeitures 1,565,970 1,081,812 1,521,900 (44,070)-2.8%
Miscellaneous Revenue 1,393,650 1,182,119 1,742,100 348,450 25.0%
Transfers In 931,590 - 931,590 -
Total Revenues 87,662,060 56,720,705 91,714,840 4,052,780 4.6%
Variance Notes
August 2016 Monthly Financial Report
City of Kent, Washington
General Fund Overview - Revenues
Other Taxes: Estimated reduction of $150,000 due to the closure of a casino in the first quarter of 2015.
The 2016 budget has not updated to reflect the closure.
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.
Miscellaneous Revenue: Continues a steady positive trend again this year, largely due to interest on
investments. Year-end projection is expected to exceed budget by roughly $350k, which equates to 25%.
B&O Taxes: Conservatively estimated to end the year at nearly $1.6m over budget, due to onboarding and
collection efforts of the expanded B&O team.
Sales & Use Taxes: Continues a steady positive trend this year with year-end revenues projected to be nearly
$700,000 over budget, which equates to 3.7%.
Licenses and Permits: Year-end projection is expected to exceed budget by $507,000, which equates to
9.9%.
15
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 5,234 4,899 4,829
February 4,537 5,263 5,138
March 6,375 7,118 6,546
April 15,434 14,001 16,091
May 6,025 6,815 6,600
June 5,793 6,138 5,578
July 6,619 5,508 6,545
August 4,702 4,683 5,395
September 6,462 6,411 0
October 15,775 14,340 0
November 5,636 5,753 0
December 8,678 6,731 0
Total 91,270 87,662 56,721
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 0 0 0
February 167 173 199
March 718 678 719
April 8,857 8,468 9,550
May 1,667 2,163 1,305
June 110 125 83
July 25 36 55
August 87 94 88
September 573 483 0
October 8,564 8,452 0
November 1,084 1,362 0
December 164 177 0
Total 22,016 22,210 12,000
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 1,435 1,429 1,461
February 1,817 1,867 2,026
March 1,414 1,347 1,519
April 1,408 1,335 1,575
May 1,493 1,539 1,739
June 1,333 1,363 1,236
July 1,456 1,542 1,560
August 1,681 1,674 1,798
September 1,605 1,581 0
October 1,478 1,553 0
November 1,718 1,696 0
December 1,745 1,708 0
Total 18,583 18,634 12,914
August 2016 Monthly Financial Report
City of Kent, Washington
General Fund Revenues ($ in Thousands)
All Revenues Sources
Property Tax
Sales Tax
$0
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
16 Bud 15 Act 16 Act
$0
$5,000
$10,000
$15,000
$20,000
$25,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
16 Bud 15 Act 16 Act
$0
$5,000
$10,000
$15,000
$20,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
16 Bud 15 Act 16 Act
16
August 2016 Monthly Financial Report
City of Kent, Washington
General Fund Revenues ($ in Thousands)
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 1,965 1,978 2,115
February 1,578 1,533 1,708
March 1,560 1,495 1,584
April 1,529 1,825 1,597
May 1,459 1,378 1,491
June 1,393 1,308 1,368
July 1,497 1,691 1,563
August 1,513 1,283 1,442
September 1,518 1,473 0
October 1,446 1,484 0
November 1,451 1,314 0
December 1,242 1,379 0
Total 18,152 18,140 12,868
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 11 7 1
February 18 52 2
March 103 148 165
April 1,784 1,704 1,383
May 77 245 737
June 52 121 115
July 1,790 1,339 1,632
August 115 200 775
September 77 102 0
October 1,893 1,326 0
November 254 283 0
December 2,505 2,072 0
Total 8,680 7,600 4,810
Prior Year
Revenues
Budgeted
Revenues
Actual
Revenues
January 1,444 1,387 1,252
February 957 921 1,203
March 2,579 2,631 2,559
April 1,477 1,292 1,986
May 1,329 1,381 1,328
June 2,905 2,989 2,775
July 1,461 1,408 1,734
August 1,305 1,319 1,290
September 2,690 2,678 0
October 2,006 1,597 0
November 1,129 1,000 0
December 3,000 2,474 0
Total 22,283 21,078 14,129
Utility Tax
Other Taxes
Other Revenues
(Intergovernmental, Licenses & Permits, Charges for Service, Fines & Forfeits, and Misc Revenues)
$0
$5,000
$10,000
$15,000
$20,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov
16 Bud 15 Act 16 Act
$0
$2,000
$4,000
$6,000
$8,000
$10,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
16 Bud 15 Act 16 Act
$0
$5,000
$10,000
$15,000
$20,000
$25,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
16 Bud 15 Act 16 Act
17
Department 2016
Adj Budget
2016
YTD
2016
Est Actual
Variance
Favorable
(Unfavorable)
%Variance
Favorable
(Unfavorable)
City Council 351,780 223,672 332,900 18,880 5.4%
Mayor's Office/City Clerk 2,415,270 1,488,527 2,280,300 134,970 5.6%
Economic & Community Dev 6,026,570 3,592,016 5,861,200 165,370 2.7%
Finance 2,644,570 1,848,756 2,733,880 (89,310)-3.4%
Fire Contracted Services 3,537,380 2,401,226 3,631,000 (93,620)-2.6%
Human Resources 2,133,970 1,042,116 1,772,500 361,470 16.9%
Information Technology 480,010 339,884 508,200 (28,190)-5.9%
Law 1,464,870 984,761 1,464,200 670 0.0%
Municipal Court 3,042,040 2,039,947 3,041,800 240 0.0%
Parks, Recreation & Comm Svcs 16,888,500 10,683,535 16,662,800 225,700 1.3%
Police 34,941,870 22,726,558 34,889,600 52,270 0.1%
Public Works 1,436,120 966,018 1,432,700 3,420 0.2%
Non-Departmental 13,792,810 2,052,466 15,375,960 (1,583,150) -11.5%
Total Expenditures 89,155,760 50,389,481 89,987,040 (831,280)-0.9%
Variance Notes
August 2016 Monthly Financial Report
City of Kent, Washington
General Fund Overview - Expenditures
Human Resources - Salary savings due to vacant positions, coupled with underspending in contracted
services.
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.
Non-Departmental: Reflects additional transfers out to the Capital Resources Fund of $1.6million, which
equals the anticipated B&O revenue collections in excess of the budgeted amount. A budget change will be
necessary to provide the budget authority to make the transfer.
18
2014 2015 2016 2016 2016
Actual Actual Adj Budget YTD Est Actual
Beginning Fund Balance 7,471,860 *11,312,140 15,372,499 15,372,499 15,372,499
Revenues
Taxes:
Property 20,696,272 22,015,525 22,210,230 11,999,658 22,367,700
Sales & Use 17,761,585 18,583,057 18,633,990 12,913,802 19,328,700
Utility 17,775,687 18,151,853 18,140,150 12,868,236 18,453,600
Business & Occupation 303,600 7,656,220 6,500,000 4,298,154 8,083,150
Other 1,106,821 1,023,500 1,100,100 512,120 950,700
Licenses and Permits 5,818,615 5,827,474 5,139,120 3,902,357 5,646,200
Intergovernmental Revenue 7,515,935 7,783,935 7,419,970 4,384,220 7,938,000
Charges for Services 6,182,649 5,814,133 4,627,290 3,578,227 4,751,200
Fines and Forfeitures 1,284,798 1,660,366 1,565,970 1,081,812 1,521,900
Miscellaneous Revenue 1,533,392 1,756,485 1,393,650 1,182,119 1,742,100
Transfers In 931,217 996,921 931,590 - 931,590
Total Revenues 80,910,572 91,269,469 87,662,060 56,720,705 91,714,840
Expenditures
City Council 293,125 298,884 351,780 223,672 332,900
Mayor's Office/City Clerk 1,927,073 2,211,861 2,415,270 1,488,527 2,280,300
Economic & Community Dev 5,251,662 5,345,212 6,026,570 3,592,016 5,861,200
Finance 2,363,613 2,419,039 2,644,570 1,848,756 2,733,880
Fire Contracted Services 3,422,675 3,513,988 3,537,380 2,401,226 3,631,000
Human Resources 1,167,331 1,039,875 2,133,970 1,042,116 1,772,500
Information Technology 349,002 456,328 480,010 339,884 508,200
Law 1,003,202 1,198,769 1,464,870 984,761 1,464,200
Municipal Court 2,849,954 2,988,951 3,042,040 2,039,947 3,041,800
Parks, Recreation & Comm Svcs 14,854,585 15,897,126 16,888,500 10,683,535 16,662,800
Police 31,263,200 32,992,234 34,941,870 22,726,558 34,889,600
Public Works 4,929,327 4,896,300 1,436,120 966,018 1,432,700
Non-Departmental 7,395,544 13,950,543 13,792,810 2,052,466 15,375,960
Total Expenditures 77,070,292 87,209,110 89,155,760 50,389,481 89,987,040
Net Revenues less Expenditures 3,840,280 4,060,359 (1,493,700)1,727,800
Ending Fund Balance 11,312,140 15,372,499 13,878,799 17,100,299
Ending Fund Balance Detail:
General Fund Reserves 8,159,940 11,749,159 11,036,189 14,293,199
9.4%13.2% 12.4%15.9%
Contingency for Unanticipated Costs 1,500,000 1,500,000 1,500,000 1,500,000
Strategic Opportunities Fund 425,000 425,000 425,000 425,000
Restricted for Annexation 1,652,200 1,698,340 917,610 882,100
* 2014 beginning fund balance reduced by $2,026,000 to reflect the prior period adjustment required to properly
record repayment to the Utility Funds.
August 2016 Monthly Financial Report
City of Kent, Washington
General Fund
19
2014 2015 2016 % of
thru August thru August thru August Budget
Revenues
Taxes:
Property 10,948,921 11,631,725 11,999,658 367,933 3.2% 54.0%
Sales & Use 11,292,910 12,037,650 12,913,802 876,151 7.3% 69.3%
Utility 13,254,685 13,640,835 12,868,236 (772,599) -5.7% 70.9%
Business & Occupation 300,000 3,449,800 4,298,154 848,354 24.6% 66.1%
Other 531,558 501,549 512,120 10,571 2.1% 46.6%
Licenses and Permits 3,389,341 2,964,948 3,902,357 937,409 31.6% 75.9%
Intergovernmental Revenue 4,033,028 4,120,047 4,384,220 264,173 6.4% 59.1%
Charges for Services 4,477,803 3,975,282 3,578,227 (397,054) -10.0% 77.3%
Fines and Forfeitures 993,584 1,236,004 1,081,812 (154,192) -12.5% 69.1%
Miscellaneous Revenue 942,718 1,161,444 1,182,119 20,674 1.8% 84.8%
Transfers In - - - -
Total Revenues 50,164,548 54,719,285 56,720,705 2,001,419 3.7% 64.7%
Expenditures
City Council 190,286 200,452 223,672 23,221 11.6% 63.6%
Mayor's Office/City Clerk 1,237,702 1,414,477 1,488,527 74,050 5.2% 61.6%
Economic & Community Dev 3,401,749 3,390,095 3,592,016 201,921 6.0% 59.6%
Finance 1,402,900 1,585,444 1,848,756 263,312 16.6% 69.9%
Fire Contracted Services 2,136,296 2,427,457 2,401,226 (26,231) -1.1% 67.9%
Human Resources 825,611 688,946 1,042,116 353,170 51.3% 48.8%
Information Technology 230,854 285,524 339,884 54,360 19.0% 70.8%
Law 609,869 801,332 984,761 183,428 22.9% 67.2%
Municipal Court 1,848,189 1,964,496 2,039,947 75,451 3.8% 67.1%
Parks, Recreation & Comm Svcs 9,532,392 10,405,005 10,683,535 278,530 2.7% 63.3%
Police 20,496,783 21,517,015 22,726,558 1,209,543 5.6% 65.0%
Public Works *2,496,359 3,284,659 966,018 (2,318,641) -70.6% 67.3%
Non-Departmental 378,874 118,447 2,052,466 1,934,019 1632.8% 14.9%
Total Expenditures 44,787,864 48,083,349 50,389,481 2,306,132 4.8% 56.5%
* Most Public Works costs were moved to the Street Operating Fund effective January 1, 2016. Only costs
allocated to the Panther Lake annexation remain in the General Fund.
2015-16
Variance
August 2016 Monthly Financial Report
City of Kent, Washington
Year-to-Year Month Comparison
General Fund
20
2014 2015 2016 2016 2016
Actual Actual Budget YTD Est Actual
Operating revenues and expenditures only, capital is excluded.
In instances where expenditures exceed revenues, fund balance is being utilized.
Street Fund
Revenues 10,654,053 11,793,043 12,065,140 7,554,624 12,544,550
Expenditures 10,351,988 9,072,561 14,606,290 5,919,012 14,424,970
Net Revenues Less Expenditures 302,065 2,720,483 (2,541,150)1,635,611 (1,880,420)
LEOFF 1 Retiree Benefits
Revenues 1,055,840 1,341,722 1,164,510 502,872 1,118,430
Expenditures 887,036 1,279,216 1,125,890 606,081 1,083,020
Net Revenues Less Expenditures 168,803 62,506 38,620 (103,210)35,410
Lodging Tax
Revenues 249,581 279,878 210,230 164,248 276,000
Expenditures 71,441 257,164 271,500 164,452 258,530
Net Revenues Less Expenditures 178,140 22,714 (61,270)(204)17,470
Youth/Teen Programs
Revenues 888,250 894,592 912,600 617,923 921,890
Expenditures 898,524 920,380 942,000 942,000
Net Revenues Less Expenditures (10,274)(25,788)(29,400)617,923 (20,110)
Capital Resources
Revenues 16,413,708 20,561,359 14,414,120 10,698,654 19,140,870
Expenditures 11,997,869 11,538,631 15,332,300 3,231,935 15,170,000
Net Revenues Less Expenditures 4,415,838 9,022,728 (918,180)7,466,719 3,970,870
Criminal Justice
Revenues 3,780,757 4,753,967 3,953,990 3,204,950 4,162,500
Expenditures 3,096,924 2,965,408 4,124,915 1,905,207 3,120,000
Net Revenues Less Expenditures 683,833 1,788,558 (170,925)1,299,743 1,042,500
Community Development Block Grant
Revenues 835,776 808,466 914,740 192,970 914,740
Expenditures 835,776 808,466 914,740 445,889 914,740
Net Revenues Less Expenditures (252,920)
ShoWare Operating
Revenues 3,456,124 1,680,882 1,065,810 471,942 1,313,350
Expenditures 980,046 518,720 835,930 299,020 711,650
Net Revenues Less Expenditures 2,476,077 1,162,163 229,880 172,922 601,700
Other Operating
Revenues 134,073 143,726 140,280 34,060 140,280
Expenditures 70,478 64,765 140,280 65,256 96,000
Net Revenues Less Expenditures 63,595 78,961 (31,196)44,280
Water Utility
Revenues 20,948,199 20,140,494 18,870,370 13,631,244 20,645,000
Expenditures 15,890,786 17,620,354 19,214,740 10,693,779 18,458,060
Net Revenues Less Expenditures 5,057,413 2,520,140 (344,370)2,937,465 2,186,940
Special Revenue Funds
Enterprise Funds
August 2016 Monthly Financial Report
Other Funds Overview (Revenues and Expenditures)
City of Kent, Washington
2015: Net revenues less expenditures include $2.27m street operating revenues returned from LID funded
projects. These funds have been allocated to projects in the 2016 budget.
2016: Includes street and transportation revenues and costs moved from the General Fund.
21
2014 2015 2016 2016 2016
Actual Actual Budget YTD Est Actual
Operating revenues and expenditures only, capital is excluded.
In instances where expenditures exceed revenues, fund balance is being utilized.
August 2016 Monthly Financial Report
Other Funds Overview (Revenues and Expenditures)
City of Kent, Washington
Sewer/Drainage Utility
Revenues 46,608,123 48,525,436 46,370,710 32,388,194 47,497,165
Expenditures 43,535,541 47,086,396 47,992,300 27,772,092 49,180,470
Net Revenues Less Expenditures 3,072,581 1,439,040 (1,621,590)4,616,102 (1,683,305)
Solid Waste Utility
Revenues 814,540 409,191 606,600
Expenditures 365 512,995 297,159 404,010
Net Revenues Less Expenditures (365)301,545 112,032 202,590
Golf Complex
Revenues 2,489,362 2,661,490 2,774,450 1,898,851 2,580,000
Expenditures 2,693,040 2,867,873 3,143,490 2,139,323 3,140,000
Net Revenues Less Expenditures (203,678)(206,383)(369,040)(240,472)(560,000)
Fleet Services
Revenues 4,425,076 4,537,950 4,674,240 3,196,825 4,787,370
Expenditures 3,955,111 3,194,529 5,892,350 2,434,865 4,208,000
Net Revenues Less Expenditures 469,965 1,343,420 (1,218,110)761,961 579,370
Central Services
Revenues 356,338 372,070 422,320 267,330 402,330
Expenditures 336,633 350,962 401,760 248,954 394,580
Net Revenues Less Expenditures 19,704 21,108 20,560 18,377 7,750
Information Technology
Revenues 6,878,827 7,603,220 7,127,530 5,027,191 7,566,540
Expenditures 6,130,328 6,708,773 7,481,090 3,766,577 7,441,770
Net Revenues Less Expenditures 748,499 894,447 (353,560)1,260,614 124,770
Facilities
Revenues 5,096,650 5,429,412 5,382,650 3,574,739 5,362,930
Expenditures 4,673,883 5,527,155 5,402,190 2,825,986 5,117,300
Net Revenues Less Expenditures 422,768 (97,744)(19,540)748,753 245,630
Unemployment
Revenues 380,356 397,641 402,720 277,297 414,900
Expenditures 112,106 98,860 401,740 115,260 145,000
Net Revenues Less Expenditures 268,250 298,781 980 162,037 269,900
Workers Compensation
Revenues 1,506,197 1,095,382 1,074,910 684,048 1,140,520
Expenditures 80,344 681,822 1,495,730 734,703 1,321,680
Net Revenues Less Expenditures 1,425,853 413,560 (420,820)(50,655)(181,160)
2015: Revenues reflect 2015-16 rate reduction, with GF savings going to the CR Fund to reduce the deficit.
Employee Health & Wellness
Revenues 9,626,446 10,487,102 10,210,310 7,126,139 10,680,500
Expenditures 9,809,909 11,298,096 11,583,040 7,654,363 11,532,110
Net Revenues Less Expenditures (183,463)(810,993)(1,372,730)(528,224)(851,610)
Internal Service Funds
22
2014 2015 2016 2016 2016
Actual Actual Budget YTD Est Actual
Operating revenues and expenditures only, capital is excluded.
In instances where expenditures exceed revenues, fund balance is being utilized.
August 2016 Monthly Financial Report
Other Funds Overview (Revenues and Expenditures)
City of Kent, Washington
Liability Insurance
Revenues 543,969 1,135,932 1,187,110 761,346 1,141,700
Expenditures 1,543,321 1,187,054 1,926,880 1,505,446 1,802,510
Net Revenues Less Expenditures (999,353)(51,122)(739,770)(744,100)(660,810)
2014: Revenues reflect a one-time adjustment to reduce cash reserves.
2015: Revenues reflect 2015-16 rate reduction, with GF savings going to the CR Fund to reduce the deficit.
Property Insurance
Revenues 568,107 582,938 612,050 408,548 612,800
Expenditures 508,423 471,003 604,600 241,693 532,100
Net Revenues Less Expenditures 59,684 111,935 7,450 166,855 80,700
23
2014 2015 2016
thru August thru August thru August
Operating revenues and expenditures only, capital is excluded.
Street Fund
Revenues 6,190,723 5,751,355 7,554,624 1,803,268 31.4%
Expenditures 3,196,004 2,969,532 5,919,012 2,949,481 99.3%
Net Revenues Less Expenditures 2,994,720 2,781,824 1,635,611
2016 includes street and transportation revenues and costs moved from the General Fund.
LEOFF 1 Retiree Benefits
Revenues 541,154 566,673 502,872 (63,802)-11.3%
Expenditures 590,696 878,415 606,081 (272,334)-31.0%
Net Revenues Less Expenditures (49,542)(311,742)(103,210)
2015 claims were up dramatically compared to 2014, while 2016 thru April is consistent with past years.
Lodging Tax
Revenues 133,181 150,748 164,248 13,500 9.0%
Expenditures 43,088 52,772 164,452 111,680 211.6%
Net Revenues Less Expenditures 90,094 97,977 (204)
2016 expenditures reflect increased marketing activities.
Youth/Teen Programs
Revenues 612,720 624,440 617,923 (6,517)-1.0%
Expenditures - - -
Net Revenues Less Expenditures 612,720 624,440 617,923
Capital Resources
Revenues 6,326,758 8,860,713 10,698,654 1,837,942 20.7%
Expenditures 2,901,010 2,451,382 3,231,935 780,553 31.8%
Net Revenues Less Expenditures 3,425,749 6,409,330 7,466,719
Criminal Justice
Revenues 2,427,878 2,893,553 3,204,950 311,397 10.8%
Expenditures 2,008,079 1,864,933 1,905,207 40,275 2.2%
Net Revenues Less Expenditures 419,799 1,028,621 1,299,743
2016 increase in revenues due to strong sales tax trends and an increase in seized assets.
Community Development Block Grants
Revenues 199,062 221,912 192,970 (28,942)-13.0%
Expenditures 497,959 374,844 445,889 71,045 19.0%
Net Revenues Less Expenditures (298,897)(152,932)(252,920)
Lag in grant reimbursement for expenses incurred.
ShoWare Operating
Revenues 118,874 117,944 471,942 353,999 75.0%
Expenditures 725,065 47,003 299,020 252,017 536.2%
Net Revenues Less Expenditures (606,192)70,940 172,922
2016 reveues include $225k for the ice plant settlement.
2015-16
Variance
Year-to-Year Month Comparison
August 2016 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Special Revenue Funds
2016 increase in revenues due to strong REET and sales tax trends.
2015 expenditures reflect one-time land acquisition costs; 2016 includes Pine Tree Park settlement.
24
2014 2015 2016
thru August thru August thru August
Operating revenues and expenditures only, capital is excluded.
2015-16
Variance
Year-to-Year Month Comparison
August 2016 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Other Operating
Revenues 12,500 13,340 34,060 20,720 155.3%
Expenditures 30,431 19,599 65,256 45,657 233.0%
Net Revenues Less Expenditures (17,931)(6,259)(31,196)
Includes City Art Program, Neighborhood Matching Grants and Human Services Emergency Programs
Water Utility
Revenues 13,015,112 13,128,425 13,631,244 502,819 3.8%
Expenditures 10,539,890 9,450,036 10,693,779 1,243,743 13.2%
Net Revenues Less Expenditures 2,475,222 3,678,389 2,937,465
Sewer/Drainage Utility
Revenues 33,892,056 32,128,767 32,388,194 259,427 0.8%
Expenditures 23,918,626 24,354,259 27,772,092 3,417,834 14.0%
Net Revenues Less Expenditures 9,973,430 7,774,508 4,616,102
Solid Waste Utility
Revenues 409,191 409,191 100.0%
Expenditures 297,159 297,159 100.0%
Net Revenues Less Expenditures 112,032
Solid Waste Utility established in 2016.
Golf Complex
Revenues 1,916,407 2,076,397 1,898,851 (177,546)-8.6%
Expenditures 1,796,424 1,900,937 2,139,323 238,386 12.5%
Net Revenues Less Expenditures 119,983 175,460 (240,472)
2016 revenues down due to inclement weather conditions in Q1.
Fleet Services
Revenues 2,922,966 3,044,255 3,196,825 152,570 5.0%
Expenditures 2,329,572 2,240,201 2,434,865 194,664 8.7%
Net Revenues Less Expenditures 593,394 804,054 761,961
Central Services
Revenues 228,423 255,839 267,330 11,492 4.5%
Expenditures 229,579 270,577 248,954 (21,623)-8.0%
Net Revenues Less Expenditures (1,156)(14,738)18,377
Information Technology
Revenues 4,568,121 4,730,321 5,027,191 296,870 6.3%
Expenditures 3,723,855 4,171,800 3,766,577 (405,223)-9.7%
Net Revenues Less Expenditures 844,266 558,521 1,260,614
Internal Service Funds
Enterprise Funds
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2014 2015 2016
thru August thru August thru August
Operating revenues and expenditures only, capital is excluded.
2015-16
Variance
Year-to-Year Month Comparison
August 2016 Monthly Financial Report
City of Kent, Washington
Other Funds Overview (Revenues and Expenditures)
Facilities
Revenues 3,397,677 3,552,655 3,574,739 22,084 0.6%
Expenditures 2,665,370 2,783,920 2,825,986 42,066 1.5%
Net Revenues Less Expenditures 732,307 768,735 748,753
Unemployment
Revenues 250,752 265,581 277,297 11,716 4.4%
Expenditures 83,758 77,843 115,260 37,417 48.1%
Net Revenues Less Expenditures 166,994 187,739 162,037
Workers Compensation
Revenues 857,243 640,988 684,048 43,059 6.7%
Expenditures 499,049 622,257 734,703 112,446 18.1%
Net Revenues Less Expenditures 358,194 18,732 (50,655)
Employee Health & Wellness
Revenues 6,573,250 6,965,844 7,126,139 160,295 2.3%
Expenditures 6,325,031 7,337,329 7,654,363 317,034 4.3%
Net Revenues Less Expenditures 248,219 (371,485)(528,224)
Liability Insurance
Revenues 1,329,285 756,993 761,346 4,354 0.6%
Expenditures 1,028,217 1,226,356 1,505,446 279,091 22.8%
Net Revenues Less Expenditures 301,068 (469,363)(744,100)
Property Insurance
Revenues 378,747 388,644 408,548 19,904 5.1%
Expenditures 715,694 669,302 622,590 (46,712)-7.0%
Net Revenues Less Expenditures (336,947)(280,658)(214,042)
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2016 2016 2016 2016
Beginning
Fund Balance
Estimated
Revenues
Estimated
Expenditures
Ending Fund
Balance
Operating funds only, capital funds are excluded.
General Fund 15,372,499 91,714,840 89,987,040 17,100,299
Street Fund 4,092,055 12,544,550 14,424,970 2,211,635
LEOFF 1 Retiree Benefits 1,093,532 1,118,430 1,083,020 1,128,942
Lodging Tax 394,516 276,000 258,530 411,986
Youth/Teen Programs 121,275 921,890 942,000 101,165
Capital Resources 5,775,064 19,140,870 15,170,000 9,745,934
Criminal Justice 3,981,627 4,162,500 3,120,000 5,024,127
Community Development Block Grants 914,740 914,740
ShoWare Operating 1,596,543 1,313,350 711,650 2,198,243
Other Operating 364,242 140,280 96,000 408,522
Councilmanic Debt Service 8,329 9,083,790 9,083,790 8,329
Special Assessments Debt Service 2,070,434 1,709,750 3,032,750 747,434
Water Utility 8,285,372 20,645,000 18,458,060 10,472,312
Sewer/Drainage Utility 10,162,058 47,497,165 49,180,470 8,478,753
Solid Waste Utility (365) 606,600 404,010 202,225
Golf Complex (3,043,675) 2,580,000 3,140,000 (3,603,675)
Fleet Services 4,301,237 4,787,370 4,208,000 4,880,607
Central Services (46,226) 402,330 394,580 (38,476)
Information Technology 2,808,737 7,566,540 7,441,770 2,933,507
Facilities 1,672,947 5,362,930 5,117,300 1,918,577
Unemployment 1,038,938 414,900 145,000 1,308,838
Workers Compensation 2,541,813 1,140,520 1,321,680 2,360,653
Employee Health & Wellness 6,122,922 10,680,500 11,532,110 5,271,312
Liability Insurance 2,452,656 1,141,700 1,802,510 1,791,846
Property Insurance 348,579 612,800 532,100 429,279
Internal Service Funds
General Fund
August 2016 Monthly Financial Report
City of Kent, Washington
Fund Balances
Special Revenue Funds
Enterprise Funds
Debt Service Funds
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Kent Council Operations Committee
FINANCE
Aaron BeMiller, Director
Phone: 253-856-5260
Fax: 253-856-6255
Address: 220 Fourth Avenue S.
Kent, WA. 98032-5895
DATE: October 18, 2016
TO: Operations Committee
FROM: Aaron BeMiller, Director
SUBJECT: Director’s Report – Information Only
MOTION: No motion: Non-action item
SUMMARY: The Finance Director will report out financial or operational item(s).
BUDGET IMPACT: N/A
BACKGROUND: N/A
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