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HomeMy WebLinkAbout2015-2016 Biennial Budget CITY OF AUBURN WASHINGTON 2015-2016 BIENNIAL BUDGET For Fiscal Years January 1, 2015 to December 31, 2015 and January 1, 2016 to December 31, 2016 January 1, 2015 Prepared by the Finance Department CITY OFFICIALS MAYOR Nancy Backus CITY COUNCIL Claude DaCorsi John Holman Wayne Osborne Bill Peloza Yolanda Trout Rich Wagner Largo Wales DEPARTMENT DIRECTORS Administration Director Michael Hursh Human Resources / Risk & Property Mgmt. Director Rob Roscoe Finance Director Shelley Coleman City Attorney Dan Heid Community Development and Public Works Director Kevin Snyder Police Chief Bob Lee Parks, Arts and Recreation Director Daryl Faber Innovation and Technology Director Vacant ii AUBURN’S VISION FOR THE FUTURE: As a city of regional significance, proud of its small town heritage as well as the diversity of its people and neighborhoods, Auburn offers an opportunity for people of all ages to enjoy life. CITY OF AUBURN MISSION STATEMENT To provide a service-oriented government that meets the needs of our citizens and business community through efficient and professional management with responsive and accessible leadership. Cover photo by Dan Streiffert Auburn Environmental Park iii The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Auburn, Washington for its biennial budget for the fiscal year January 1, 2013 through December 31, 2014. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications tool. This award is valid for one biennium only. We believe our budget continues to conform to program requirements, and we are submitting it to the GFOA to determine its eligibility for another award. iv TABLE OF CONTENTS 2015 – 2016 BIENNIAL BUDGET CITY OFFICIALS .........................................................................................................................................................ii Auburn’s Vision and Mission Statement ......................................................................................................... iii Distinguished Budget Presentation Award ......................................................................................................iv Mayor’s Transmittal Letter ........................................................................................................................... vii The Budget Process ........................................................................................................................ viii 2015-2016 Biennial Budget Considerations ........................................................................................ ix Closing Comments ........................................................................................................................... xi SECTION I: BUDGET SUMMARY .............................................................................................................................. 1 Reader’s Guide .............................................................................................................................................. 1 Financial Structure of the City Budget ............................................................................................................ 2 General Fiscal Environment ........................................................................................................................... 5 Key Issues Affecting the 2015 – 2016 Budget Process ...................................................................................... 7 2015 Budget Summary – All Funds ............................................................................................................... 10 2016 Budget Summary – All Funds ............................................................................................................... 12 Comparative Budget Summary – All Funds ................................................................................................... 14 Comparative Budget Summary – General Fund ............................................................................................ 16 Staffing Trends ............................................................................................................................................. 18 SECTION II: PROCESS/POLICIES ............................................................................................................................. 23 Basis of Budgeting ....................................................................................................................................... 23 Budget Calendar ......................................................................................................................................... 25 Budget Purpose .......................................................................................................................................... 27 Budget Process ............................................................................................................................................ 27 Budget Structure ......................................................................................................................................... 28 Components of the Budget ......................................................................................................................... 28 Capital Planning ......................................................................................................................................... 29 Budget Policies ........................................................................................................................................... 30 Citywide Goals and Strategies ..................................................................................................................... 40 2013 – 2014 Progress on Citywide Goals ...................................................................................................... 41 2015 – 2016 Budget Strategy ....................................................................................................................... 44 SECTION III: FINANCIAL PLAN ............................................................................................................................. 47 Introduction ............................................................................................................................................... 47 Analysis of 2015 – 2016 Revenues by Sources for All Funds .......................................................................... 48 Analysis of 2015 – 2016 Budgeted Expenditures for All Funds ...................................................................... 50 Revenue Analysis ........................................................................................................................................ 52 General Fund ................................................................................................................................. 52 Special Revenue Funds ................................................................................................................... 57 Capital Project Funds ..................................................................................................................... 59 Enterprise Funds .............................................................................................................................. 61 Internal Service Funds ..................................................................................................................... 63 Fiduciary Funds .............................................................................................................................. 65 Permanent Fund............................................................................................................................. 66 General Fund Six-Year Forecast ................................................................................................................... 67 Long-Term Debt Obligations and Debt Capacity .......................................................................................... 69 General Fund Fiscal Capacity ...................................................................................................................... 73 Working Capital ......................................................................................................................................... 75 SECTION IV: OPERATING BUDGET ....................................................................................................................... 79 Introduction ............................................................................................................................................... 79 Total Baseline Budget ................................................................................................................................. 80 Total General Fund Budget .......................................................................................................................... 81 Mayor and City Council.............................................................................................................................. 83 Administration ............................................................................................................................................ 87 Human Resources and Risk Management ................................................................................................... 101 Finance ..................................................................................................................................................... 111 Legal............................................................................................................................................................143 Community Development and Public Works ............................................................................................. 149 v Police Department and SCORE (South Correctional Entity) ......................................................................... 187 Parks, Arts and Recreation ......................................................................................................................... 197 Innovation and Technology ....................................................................................................................... 213 SECTION V: DETAILS ............................................................................................................................................ 219 2015 Revenue by Type – All Funds ............................................................................................................220 2015 Expenditure by Object – All Funds..................................................................................................... 222 2016 Revenue by Type – All Funds ............................................................................................................ 224 2016 Expenditure by Object – All Funds..................................................................................................... 226 Relationship between Fund and City Structure ........................................................................................... 228 Budgeted Expenditures by Administrative Structure .................................................................................... 229 Budgeted General Fund Expenditures by Department and Cost Center ....................................................... 231 Budgeted Interfund Operating Transfers ..................................................................................................... 235 SECTION VI: PROGRAM IMPROVEMENTS .......................................................................................................... 237 SECTION VII: CAPITAL BUDGET .......................................................................................................................... 267 Capital Planning, Programming and Budgeting ........................................................................................... 267 2015 – 2016 Capital Budget ....................................................................................................................... 268 Capital Facility Items – Transportation Projects ..........................................................................................270 Capital Facility Items – Water Utility Projects ............................................................................................. 288 Capital Facility Items – Sanitary Sewer Projects ........................................................................................... 298 Capital Facility Items – Storm Drainage Projects .........................................................................................304 Capital Facility Items – Parks, Arts and Recreation Projects ......................................................................... 314 Capital Facility Items – General Municipal & Community Improvement Projects .........................................320 Capital Facility Items – Other Proprietary Projects ......................................................................................330 SECTION VIII: APPENDICES .................................................................................................................................. 335 Appendix A: Employee Position Classification Salary Schedule ................................................................... 335 Appendix B: History of Auburn and Community Information ................................................................... 341 Appendix C: Agenda Bill and Ordinance No. 6533 ................................................................................... 359 Appendix D: Glossary ............................................................................................................................... 365 vi January 1, 2015 Citizens of Auburn c/o City of Auburn 25 West Main Auburn, Washington 98001 Re: Transmittal of the 2015-2016 Biennial Budget Dear Citizens of Auburn: The City of Auburn’s Biennial Budget for 2015-2016 is presented to you here. I believe a budget is a moral document. A budget represents who we are. It shows what our values are and it guides our vision – it is the vision of the people you elected to be stewards of your dollars and is the guide by which we form our policies and how we govern. This is your document. It is a written plan for how our city will operate through the policies of the city council and seeks to meet the needs of those that call Auburn home. The vision of your city council is for Auburn to be a premier community with vibrant opportunities with a mission to provide a service-oriented government that meets the needs of our citizens and business community. This budget document should illuminate how that vision and mission can become a reality. This blueprint for this budget is guided by the following priorities:  One Auburn: Celebrate Auburn’s diverse cultures, religions and viewpoints by increasing community awareness and information, enhancing existing partnerships and creating new partnerships. Support existing and new programs, services and quality of life and employment opportunities for existing and returning Auburn Veterans and their families. Work in closer coordination with citizens to recognize and support the identities and uniqueness of neighborhoods.  Improve City Streets: Engage with Auburn residents and businesses on long-term funding and program solutions to help fix and improve Auburn’s streets.  Disrupt the Status Quo of City Government: Eliminate the “that’s the way we always have done it” mentality and give City staff the responsibility, authority and accountability to innovate and create.  Increase Citizen Engagement: Increase citizen awareness and involvement in city government, events and activities through greater use of technology, broader engagement and increased civic education opportunities.  Public Safety: Continue investments in staff, technology, communication, education and other resources to ensure that citizens and businesses are protected and secure, that there is reduced criminal activity and that there is trust and shared responsibility for maintaining a safe community.  Business Support Services: Increase the City’s efforts to support, learn from and assist existing businesses to help make them and the community more successful.  Downtown Enhancement: Continue the momentum for downtown revitalization by improving public spaces throughout the Downtown. Work with the Auburn Downtown Association, property owners and businesses to help improve buildings and properties, market Downtown services, shopping and enhance Downtown’s image in the community and the region.  Encourage Increased Local Spending: Implement marketing and awareness programs to increase local spending and attract new and diverse businesses to create greater retail and service opportunities to reduce citizens’ need to travel to other communities. vii  Marketing and Branding: Rebrand and market Auburn to better reflect the community and increase positive perception among residents, businesses, regional governments and state and national stakeholders.  Imagine Auburn: Complete the Imagine Auburn comprehensive planning process and begin implementation of strategies and actions to help realize the communit y’s 20+ year vision. Work with city council, community members and City staff to create a 5-year Corporate Business Plan that will guide policy decision-making and investment decisions and allow the City and community to better measure the City’s performance. Since 2009, economic conditions and legislative enactments have resulted in limitations in revenue growth. The result of these challenging economic conditions was a necessity to examine even closer our business model. The City of Auburn budget has seen cumulative losses of about $51 million through legislative or initiative action. Some examples of these losses include, the Streamlined Sales Tax, repeal of the motor vehicle excise tax, property tax limitations and the reduction of the liquor sales excise tax. Whether it was realized beforehand or not when the state and federal government changed the rules or the voters approved certain initiatives, the result is always the same. Less money means less service. Through it all, the City has continued to deliver the high-quality array of services our citizens have come to expect. The basic economic formula remains the same. City (General Fund) income is divided approximately into thirds with property tax providing one third, sales tax a third, and utility taxes, fees and fines providing the remaining third. State law limits growth in property tax revenue to 1.0% per year. Sales tax revenues are forecasted to increase modestly as the local, regional, and national economies continue to recover. Needless to say, if income goes up less than the cost of living expenses, then the City must watch all revenues and expenditures closely. The good news is that new businesses are springing up all over the city and existing businesses are reporting a positive economic climate. We are hearing of expansion plans and steady growth consistently. We will continue our focus on economic development to grow this important part of our city. The addition of new business will have positive impacts on available revenue and the continued success of our many established businesses will continue to provide support for City services and public facilities in the coming years. Auburn is the center of the largest industrial complex in the northwest and strategically sits in the middle of the major north-south and east-west routes of this region. This may show an even greater asset to Auburn with the recent announcement that the Ports of Seattle and Tacoma will be joining forces to form the Seaport Alliance to further strengthen the competitive advantage of our region. The City’s General Fund continues to be budgeted conservatively. Following a steep decline in revenues during the 2009 recession, the City’s revenue base has made a slow but steady return. Expenditure budgets are thoroughly reviewed each year to maintain levels of service needed by our citizens. While it is anticipated that revenues and expenditures will continue to improve, with moderate increases over 2014, the City will still need to utilize reserves to balance the budget and to preserve vital and basic public services. Every effort has been made to maintain an adequate ending fund balance in anticipation of continuing adverse impacts of economic trends and possible regulatory change. Programs in this budget are supported by offsetting revenue with few exceptions. THE BUDGET PROCESS The 2015-2016 budget is the culmination of a detailed process involving city staff, the public and the city council. The city council has established citywide vision and goals as stated earlier and my office has specific areas of focus. The departments used this vision to develop the capital and program areas of the 2015-2016 budget. Budget requests were developed jointly by department directors and the mayor and were presented for review to the city council over several workshops. viii I am proud of the work we put in together to develop this budget. The city staff worked tirelessly to put forward a prioritized budget, City leadership sat together to reach consensus and develop efficiencies to further bring down costs, maintain or grow programs in a creative way. The city council scoured the documents line-by-line and scrutinized every cost center to ensure that all dollars were being allocated to the best extent. This work reflects the City’s desire to maintain essential programs at present levels of service, develop a workable strategy to achieve council goals, recommend modifications to meet changes in the City's circumstances, and continue the responsible financial management of the City's resources. 2015-2016 BIENNIAL BUDGET CONSIDERATIONS This biennial budget builds upon past experience and past budgets to protect the sound financial condition of this City. It continues the initiatives of prior years with a priority placed on city streets, citizen engagement, public safety, economic development and an array of programs responding to community needs. Our Fiscal Condition The budget has been prepared with the objective of maintaining the C ity’s financial condition and facilitating achievement of city council objectives. The General and Cumulative Reserve Funds include essential balances; other fund balances continue to be adequate. The Utility Funds have maintained healthy working capital balances needed to perform extensive upgrades to their systems. Over the past two years, economic conditions have improved locally. Real estate activity and real property values have improved, retail sales are growing significantly, and the rate of unemployment in the city and King County is at pre-recessionary levels. In 2015 and 2016, revenues are projected to grow modestly over 2014 levels, with the pace increasing in 2015 as the economic recovery continues to strengthen. At the same time, the City continues to support ongoing maintenance and replacement of its aging arterial and local street infrastructure. Major financing of the City’s Arterial Street program includes dedicating 1.0% of utility taxes toward arterial roadway improvements. In addition, the City utilizes sales taxes collected from new construction for the local street program, commonly referred to as the Save Our Streets (SOS) program. This is estimated to total about $1.5 million annually during the 2015-2016 biennium. During the 2015-2016 biennium, the City will evaluate additional means of financing city-wide transportation needs. The 2015 budget for the water utility includes issuance of $5.2 million of new revenue bonds to support major capital improvement projects. Rate revenue for the water utility will be used to repay the bonds. No new revenue bonds are anticipated for the sewer or storm drainage utilities. Should it be required, Mountain View Cemetery will receive some financial support during the 2015-2016 biennium from the cumulative reserve fund. To ensure the long-term maintenance and care of the cemetery, the City maintains a Cemetery Endowment fund. This fund receives 15% of all lot, crypt and niche sales with proceeds legally restricted for the future maintenance and care of the cemetery. As of the end of 2016, the fund is expected to have a balance of approximately $1.7 million. Our economic projections for the City remain positive. New businesses continue to call Auburn home and the City’s recent efforts to promote economi c development and designation as an Innovation Partnership Zone will help to solidify our economic standing. A number of commercial and service industry projects currently in progress, or in the planning stages, contribute to an economic picture of ongoing development. These include the North Creek Business Park, which will become home to over 200,000 square feet of business space; the Green River College Aviation Campus, a downtown facility that will house the college’s aviation classes; Merrill Gardens, the second mixed use urban project in the City’s downtown. The addition of these new businesses is anticipated to have positive impacts on available revenue. To ensure stability and continuing economic security, the City has maintained adequate reserves. In accordance with this strategy, the Cumulative Reserve Fund, which is used as the City’s savings and rainy ix day fund, is projected to have a fund balance of $4.3 million by the end of 2016. The General Fund is projected to end 2016 with $5.2 million in ending fund balance, or 8.0% of operating expenses as required by City policy. Additionally, an insurance reserve of $1.2 million is maintained to meet litigation claims and $2.4 million is maintained for certain LEOFF 1 retired firefighters. Significant Budget Measures and Initiatives Careful financial planning and management allows the City to continue meeting its goals through implementation of a coordinated strategy by: 1. Limiting new staff and reviewing replacement staff for essential need, and limiting staff and new programs unless that staff or program can fully support such growth either through new revenue generation or specific cost reductions. 2. Applying the fiscal capacity of the City to meet potential future needs. 3. Using fund balance or working capital to finance capital equipment that maintains or enhances productivity. 4. Controlling optional, discretionary expenses. 5. Providing adequate training, technology and tools to enhance productivity. 6. Maintaining a baseline of funding which continues to deliver high-quality municipal services with special attention to: a) Continuing support of growth management. b) Supporting effective law, safety and justice services. c) Delivering a diversity of recreational and cultural programs. 7. Providing staff support and funding for street maintenance, repair and improvements to meet planning requirements and benefit from available funding opportunities. 8. Enhancing the capacity of infrastructure where funding opportunities exist by assigning priority to providing necessary matching funds. 9. Continuing operation of the City's enterprise functions on a business basis. 10. Exploring all opportunities for economic development that will provide a return to the City of Auburn. 11. Exploring all opportunities for additional services that can be supplied by the City for a fee that will result in net positive revenue to the City, including any required personnel to deliver the service. Budget Status Since effective fiscal planning is carried out on a multi-year basis, this budget should be viewed in the context of past budgets. Responsible fiscal management and the City’s current revenue levels have enabled the City to support a baseline General Fund budget that responds to the City’s need to provide quality community services at reasonable levels. The 2015 budget allocates $253,134,187 and the 2016 budget allocates $240,237,151 among all budget functions and funds. A strong financial position is not the only objective of responsible city government. The council is responsible for developing the future vision of the City. In 2006, the mayor and city council jointly developed a ten-year plan called “Vision 2016”. This plan set the goals and the overall direction for the City and priorities for program support and development during that period, and annual budgets allocated the City’s resources to achieve these goals. Most of the specific goals identified in the plan were achieved between 2006 and 2014, but the plan is reaching the end of its term. The council will begin developing a new long term vision in 2015 that will encompass newly identified priorities. The next budget cycle, 2017- 2018 will encompass and begin implementing the renewed vision. x CLOSING COMMENTS As mayor, and as a citizen of Auburn, I am proud of the City’s accomplishments. The city council has established a vision, and has plans to revisit and revitalize it, for Auburn’s future. Building a bridge to that vision is our challenge – and continuing dialogue with Auburn’s citizens and businesses is a firm foundation for that bridge. At the moment, we are emerging from an economic downturn and our city is poised for growth. We ensured that we could weather this storm and we have. We are financially strong, we have qualified and passionate staff at the ready and we have recently reorganized some of our most important customer service functions so that the business we do going forward is at the highest level. Auburn has some exciting opportunities ahead. We have the attention of those looking to locate their business in our city, as well as those looking to move their families here. The next few years will bring much change to our downtown, as well as to other areas within the city. Will there be some growing pains? Absolutely! Auburn is over 120 years old, and the one constant during that time has been change. We have grown from a sleepy little town of 12,000 back in the late 1960s to a city of regional significance with approximately 74,000 people in 2014. Your city government is here to serve you! I am thrilled about the opportunities that lie in front of us! The 2015-2016 budget for the City of Auburn represents a balanced approach to planning for Auburn's future. It continues a reasonable level of service while maintaining the financial integrity of the City. The increase in residential development and an increasing population are placing greater demands upon City services. Increases in programs must be managed carefully and brought on only as revenues become available. Every opportunity to increase revenue from sales tax must be explored and careful consideration given to each possibility. The City, businesses and individual citizens must work hand-in-hand for all of us to succeed. We are always going to be better together than trying to make it on our own. We partner with Auburn School District, Green River Community College, the Muckleshoot Indian Tribe and numerous regional and national organizations to ensure that we are doing the right things for our citizens. The City is presenting a conservative, balanced budget that meets the service requirements for Auburn’s citizens and businesses. The objective, as always, is to provide a reasonable level of service to the Auburn community within the framework of fiscal integrity and sound financial management. Sincerely, Nancy Backus Mayor xi xii 2015-2016 Biennial Budget Section I: Budget Summary SECTION I: BUDGET SUMMARY This section summarizes the 2015-2016 Preliminary Budget and provides comparisons to previous years’ revenues and expenditures. The section begins with a Reader’s Guide which provides the reader with the general layout of the budget document and continues with a summary of the City’s financial structure and an overview of the City’s general fiscal environment, including legislative measures affecting City revenue. The section then provides summarized budget data showing a breakdown of the General Fund and then all funds combined. The reader is encouraged to refer to the Operating Budget (Section IV) for a more detailed account of the departmental budgets. Also, an expanded explanation of revenue sources and trends can be found in the Financial Plan (Section III). Reader’s Guide Understanding a governmental budget and its specialized terminology and organization can be a challenging exercise. This Reader’s Guide has been provided to highlight the kinds of information contained in this document and to inform the reader where to find particular information. It also provides a description of the City’s expenditure groupings and budget account structure. Budget Document Organization This budget document contains legally required budget information, descriptive background information and various illustrative graphs and tables that will be helpful to the reader’s understanding. It is divided into nine major sections, the contents of which are explained below. Transmittal Letter – The budget begins with a message from the Mayor of the City of Auburn presenting the biennial budget. The letter addresses the ten priorities that guided the budget, the budget process and considerations, and major changes and upcoming issues that affected policy when preparing the upcoming budget. Section I, Budget Summary – This section contains a broad overview of the budget and the City’s financial structure. Section II, Budget Process/Policies – Presents the City’s budget process and the policies that guided the preparation of this budget document. Section III, Financial Plan – Historical and future revenue trends are presented for each fund group as well as a six-year revenue forecast of the General Fund. Section IV, Operation Budget – The operating budget is organized by department with each tab representing the funds, departments and/or divisions assigned to one of the City’s eight directors. See the table “Summary of Financial Structure” on page 4 for a listing of the director responsible for each fund. Section V, Details – Detailed information on city operations based on administrative, functional and financial structures and operating transfers. Section VI, Program Improvements – Presents, in detail, each program improvement (increase in personnel or program expansion) contained in the current budget. Section VII, Capital Budget – Briefly discusses each capital project authorized by the current budget and impacts on future operating budgets. Section VIII, Appendices – Includes employee salary schedules, “About Auburn” information, adopted Ordinance, and a glossary of terms. Page 1 2015-2016 Biennial Budget Section I: Budget Summary Financial Structure of the City Budget The City of Auburn’s accounting and budget structure is based upon Governmental Fund Accounting to ensure legal compliance and financial management for various restricted revenues and program expenditures. Fund accounting segregates certain functions and activities into separate self-balancing ‘funds’ created and maintained for specific purposes (as described below). Resources from one fund used to offset expenditures in a different fund are budgeted as either a ‘transfer in’ or ‘transfer out’. The City of Auburn budget is organized in a hierarchy of levels, each of which is defined below: Fund A fund is an accounting entity used to record the revenues and expenditures of a governmental unit which is designated for the purpose of carrying on specific activities or attaining certain objectives. For example Fund 102, the Arterial Street Fund, is designated for the purpose of maintaining the arterial streets within the City. Governmental Fund Types General Fund – The General Fund is the City’s primary fund that accounts for current government operations. This fund is used to account for all resources not required to be accounted for in another fund. The General Fund supports police protection, parks and recreation, planning and economic development, general administration of the City, and any other activity for which another type of fund is not required. Special Revenue Funds – Special Revenue Funds are used to account for revenues which are legally or administratively restricted for special purposes. These funds receive revenues from a variety of sources, including Federal and State grants, taxes, and service fees. These revenues are dedicated to carrying out the purposes of the individual special revenue fund. The City currently has ten Special Revenue Funds. Examples of restricted revenues that must be spent on specific purposes are gas tax revenues, Federal and State grants for transportation, community development block grants, forfeited drug funds, business improvement assessments, hotel/motel tax and mitigation fees. Debt Service Funds – Debt Service Funds account for resources used to repay the principal and interest on general purpose long-term debt not serviced by the enterprise funds. These funds do not include contractual obligations accounted for in the individual funds. Capital Project Funds – Capital Project Funds pay for major improvements and construction. Revenues for capital funds are derived from contributions from operating funds and bond proceeds. These revenues are usually dedicated to capital purposes and are not available to support operating costs. The City has three Capital Project Funds: Municipal Parks Construction, Capital Improvements Fund and the Local Revitalization Fund. Permanent Funds – These funds report resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the programs. The City has one permanent fund, the Cemetery Endowment Care Fund. Page 2 2015-2016 Biennial Budget Section I: Budget Summary Proprietary Fund Types Enterprise Funds – Enterprise Funds are used to account for operations that are financed and operated in a manner similar to business enterprises. They are established as fully self- supporting operations with revenues provided primarily from fees, charges for services, or contracts for services. The City maintains seven Enterprise Funds to account for the operations of Water, Sewer, Sewer Metro, Storm Drainage, Solid Waste, Airport, and the Cemetery. Internal Service Funds – Internal Service Funds are used to account for operations similar to those accounted for in Enterprise Funds, but these funds provide goods or services to other departments on a cost reimbursement basis. The City maintains five Internal Service funds to account for insurance activities, worker’s compensation, facilities, innovation and technology and fleet management. Fiduciary Funds – Fiduciary, or Trust Funds, are used to account for assets held by the City in a trustee capacity and cannot be used to support the City’s own programs. These include pension trust, investment trust, private-purpose trust, and agency funds. The City’s pension trust fund is the Fire Relief and Pension Fund and is budgeted on the accrual basis of accounting where revenues are recognized when earned and expenses are recorded when incurred. The City’s agency fund is custodial in nature and is not budgeted. The City does not have any investment trust funds or private purpose trust funds. Department Department designates a major unit of government services; e.g., Parks, Arts and Recreation. Division A division is a specific line of work performed by a department or fund, and is most often distinguished as a separate cost center within the fund or department. For example, Emergency Management is a division within the Administration Department and includes the costs of centralized City activities related to preparing for, responding to, and recovering from all types of disasters. Object The appropriation unit (object of expenditure) is the level of detail used in the budget to sort and summarize objects of expenditure according to the type of goods or services being purchased; e.g., salaries, supplies. Page 3 2015-2016 Biennial Budget Section I: Budget Summary Summary of Financial Structure Fund Number & Title Responsibility Budget Description 001 General Fund Revenues 001 General Fund Operations Mayor & Council Administration Human Resources Finance City Attorney Community Development Jail Police Public Works Parks, Arts and Recreation Streets Non-Departmental Finance Director Mayor Administration Director HR Director Finance Director City Attorney CDPW Director Police Chief Police Chief CDPW Director Parks Director CDPW Director Finance Director General government activities Mayor and Council costs General government administration, Emergency Management., Economic Development, Community Services, and Public Affairs General governmental employment, safety and court costs General governmental finance costs General governmental legal costs Community development/building permits SCORE jail costs Direct police department costs General governmental engineering costs Parks maintenance, golf course, recreation, arts and senior programs Street maintenance costs Citywide expenditures, fund transfers, fund balance and one-time expenditures Special Revenue Funds 102 Arterial Street 103 Local Street 104 Hotel Motel Tax 105 Arterial Street Preservation 117 Drug Forfeiture 119 Housing/Community Develop. 120 Recreational Trails 121 Business Improvement Area 122 Cumulative Reserve 124 Mitigation Fees CDPW Director CDPW Director Finance Director CDPW Director Police Chief Administration Director Parks Director CDPW Director Finance Director Finance Director MVFT and grants for arterial street capital construction projects Sales tax on construction for local street repairs Lodging tax for promotion of tourism Utility tax for arterial street repairs Forfeited drug money used for drug enforcement Community Development Block Grant (CDBG) Dedicated funds for recreational trails Financial activity of the downtown area Governmental reserves Collection of mitigation and impact fees Debt Service Funds 229 Library Bonds 230 City Hall Annex A/B Bonds 231 Local Revitalization C/D Bonds 237 Golf Course 249 LID Guarantee 275 LID #350 Finance Director Finance Director Finance Director Finance Director Finance Director Finance Director Principal and interest, 1998 bonds Principal and interest, 2010 bonds Principal and interest, 2010 bonds Principal and interest, Golf Course general obligation debt Reserves for security of Local Improvement Districts (LIDs) Principal and interest, Local Improvement District Capital Projects Funds 321 Municipal Parks Construction 328 Capital Improvements 330 Local Revitalization Parks Director Finance Director Finance Director Capital projects at municipal parks Capital improvements – Citywide projects Capital improvements – downtown urban center Enterprise Funds 430 Water 431 Sewer 432 Storm Drainage 433 Sewer Metro 434 Solid Waste 435 Airport 436 Cemetery CDPW Director CDPW Director CDPW Director CDPW Director Finance Director Finance Director Parks Director Operating fund for water utility Operating fund for sewer utility Operating fund for storm drainage utility Operating fund for King County Metro sewer charge Operating fund for solid waste utility Operating fund for municipal airport Operating fund for municipal cemetery Internal Service Funds 501 Insurance 503 Workers’ Compensation 505 Facilities 518 Innovation and Technology 550 Equipment Rental HR Director HR Director Administration Director IT & Administration Director CDPW Director Insurance reserves Self-insured workers’ compensation Operating fund for facilities and property management Operating fund for information services and multimedia Operating fund for equipment rental Fiduciary / Trust Funds 611 Fire Pension Finance Director Pension fund for firemen’s retirement system Permanent Funds 701 Cemetery Endowment Care Finance Director Long-term reserves for cemetery care and improvements All funds are appropriated, see Ordinance No. 6533. Page 4 2015-2016 Biennial Budget Section I: Budget Summary $8.7 $7.8 $7.6 $7.2 $7.0 $7.4 $8.2 $8.8 $0.0 $1.0 $2.0 $3.0 $4.0 $5.0 $6.0 $7.0 $8.0 $9.0 $10.0 2009 2010 2011 2012 2013 2014 2015 Estimated 2016 EstimatedBillionsProperty Assessed Valuation Pierce Co. King Co. General Fiscal Environment Effective budget and financial policies are developed gradually over a period of time in response to long- term fiscal and social-economic conditions. Accordingly, although this document responds to the City’s financial policy, a strategic framework has been developed in response to multi-year fiscal pressures. General Fund The General Fund is the City’s largest fund and is used to account for the majority of City resources and services except those required by statute or to be accounted for in another fund. Approximately 78% of General Fund revenues are derived from taxes, including property taxes, sales taxes, utility taxes, and other taxes such as admissions and gaming taxes. The remainder of revenues is derived from sources such as business licenses, development related fees, intergovernmental payments such as liquor excise taxes and profit distributions from the State of Washington and fines from traffic violations. General Fund revenues are generally cyclical following the economic cycles of the surrounding region. The City’s general revenues were significantly impacted by the Great Recession and the Streamlined Sales Tax legislation. Between 2007 and 2009, sales taxes declined by about 33% from $17.6 to $11.9 million, which was a level not seen since 1999. Since 2009, sales taxes have recovered somewhat but are still nearly 20% below 2007 levels. The City does receive mitigation revenue from the state which is intended to mitigate some of the effects of the change in tax law. Property tax assessed valuations declined between 2009 and 2013 and are not projected to reach 2009 levels until 2016. The impact of the recession also significantly affected revenues available to pay for operations of the State of Washington. For example, historically low interest rates and the economic recession resulted in an underfunding of the State’s pension system. As a result, in late 2012, the Washington State Pension Board increased the employer share of public pension rates for the Public Employee Retirement System Plans 2 and 3. This decision increased City benefit expenses at the same time as local revenues were recovering from the recession. As another example, the Washington State Legislature approved several pieces of legislation which suspended and reduced the amount of liquor profits and excise taxes distributed to the City and instead temporarily redirected these resources to the State’s budget. These and similar actions may recur in the future as the State continues to grapple with its financial situation. While Auburn’s economy remains diversified, these administrative and legislative decisions, along with the extended weakness in general economic conditions that is only now beginning to improve, have greatly eroded the revenue base that is available to the City to fund delivery of local basic public services. Through careful planning and past budget reductions, the City’s 2015-2016 budget is able to maintain Property Taxes 29% Sales Taxes 23% Utility Taxes 19% Other Taxes 7% Licenses & Permits 3% Intergovernmtl 9% Fees & Charges 6% Fines & Forfeits 2% Other Revenues 2% 2015 -2016 General Fund Revenues Page 5 2015-2016 Biennial Budget Section I: Budget Summary current levels of general governmental services without any further labor or cost reduction strategies. While this budget presents a viable, sustainable solution, in the long-term if economic conditions do not continue to improve and/or the State further erodes the City’s financial base through additional costs or by reducing revenues, more aggressive cost containment measures may be required, possibly including reducing levels of service and staffing. The City plans to closely monitor developments in these areas and take corrective action in the interim, if necessary. Past Legislative Actions There have been several legislative actions at the state level that have permanently reduced sales and other tax revenues for the City of Auburn. These actions are summarized below, along with potential impacts on Auburn’s revenue. Sales Tax Exemption on Purchase and Lease of Manufacturing Equipment, Retooling of Manufacturing Equipment, and General Research and Development (1995) Legislation was passed to exempt the purchase and lease of manufacturing equipment from state and local sales taxes. The next year further legislation was enacted exempting sales taxes on research and development and on the retooling of manufacturing equipment. Estimated impact: reduction of $1.0 million per year in 2015-2016. Initiative 695 (1999) In November 1999, the voters of Washington State approved Initiative 695, which repeals the State’s long standing motor vehicle excise tax (MVET) and requires future voter approval of tax and fee increases proposed by state, county and local governments. The ruling was upheld on appeal at the Washington State Supreme Court. The loss of the MVET eliminated an average of $750 million annually as a funding source for local governments, transit systems and state transportation projects. The loss of MVET revenues was approximately 2% of total General Fund revenues. During 2000, State funding was provided to assist in offsetting the revenue losses. The City of Auburn received approximately $200,000 in 2001 and 2002. Early in 2003, the State discontinued this funding assistance. Estimated impact: reduction of $1.0 million per year in 2015-2016. Initiative 747 (2001) Another loss to City revenue is due to I-747 which limits property tax increases to the lesser of 1% or inflation. I-747 was passed by Washington State voters in November of 2001. This measure was declared unconstitutional by the King County Superior court on June 13, 2006. In November 2007, the State Supreme Court decision was to overturn I-747. Following this decision, the Washington Legislature approved House Bill 2416 reinstating the provisions of I-747 retroactively to 2002, restoring the one percent limit on property tax increases. Estimated impact: reduction of about $950,000 per year in 2015-2016. Initiative 776 (2002) The voters approved this initiative in the fall of 2002 to repeal the $15 local option vehicle excise tax levied in King, Snohomish and Douglas counties. The voters of these counties initially approved this tax and there was argument whether a statewide vote could repeal a local voted tax. After several court cases and subsequent appeals, the State Supreme Court upheld the initiative. Estimated impact: reduction of about $575,000 per year in 2015-2016. Streamlined Sales and Use Tax (SST) (2008) In 2003, the Legislature enacted Senate Bill 5783 to adopt several provisions of the Streamlined Sales and Use Tax Agreement. The agreement attempts to create a sales tax collection system that is uniform across all states. Washington State changed from a point of sale collection process to a point of delivery collection process in July 2008. Funding to mitigate the losses as a result of SST is currently being provided by the State, although this funding was temporarily reduced in 2012 in an effort to balance the State budget. Estimated impact: no projected reduction in 2015-2016, but the possibility exists for mitigation payments to be reduced or eliminated in the future. Page 6 2015-2016 Biennial Budget Section I: Budget Summary Liquor State Shared Revenue Distributions (2012) In 2012, as a part of the State Legislature’s strategy to balance the State budget, local distributions of liquor excise taxes and liquor profits were suspended/reduced. Specifically, liquor excise taxes were temporarily suspended for the period July 1, 2012 to June 30, 2013 and were reinstated at approximately 65% of its original levels. Liquor profits were frozen at 2011 levels. Estimated impact: reduction of about $200,000 per year in 2015-2016. Key Issues Affecting the 2015-2016 Budget Process The key issues for 2015-2016 include maintaining the City’s ability to provide current level of services in light of modest revenue growth and continuing increases in the cost of doing business and funding our street transportation system through continued investment in maintenance and replacement within available resources. As discussed earlier, while the Great Recession has affected revenues throughout the City, growth in general City revenues is expected to remain modest. Property valuations are expected to increase by 10.0% per year between 2014 and 2016, although the increase in 2015 could be as high as 20%. While the City has managed to operate within its existing resources through past budget reductions and continued vigilance in monitoring daily spending, the cost of doing business continue to rise. Health care costs are expected to rise by an average of 5.8% in both 2015 and 2016, dental costs by 6.0% per year, and vision costs by 5.0% per year. State of Washington pension contribution rates are also expected to increase in 2015 and 2016. Auburn serves as a major hub for local and regional warehousing and distribution facilities. The transportation traffic from these industries has placed a strain on the City’s network of arterial streets. The ongoing preservation and maintenance of our transportation system has become more difficult due to the decreased City revenues and the sizable investment needed on an ongoing basis to rehabilitate the existing roadway network. Gridlock exists along the major arterials of the City due primarily to a failing state highway system that has inadequate capacity for commuter traffic and forces traffic on to the City arterials. While transit stations have been constructed in valley downtown areas to help alleviate transportation gridlock on our highways, this does not address the City’s need for a long -term solution. While the City has made significant progress with its Save Our Streets (SOS) program, the roadwork improvements that remain represent the most difficult and expensive areas of the City’s transportation system to rehabilitate as these roadways will likely require rebuilding. Starting in 2013, the SOS program has been funded from sales taxes collected on new construction. During the 2015-2016 biennium, the City will be evaluating alternative funding sources for these remaining segments of roadway rehabilitation. The City’s Arterial Streets Preservation program will continue to be funded from 1.0% of utility taxes on public and private utilities. Going forward, the City’s Finance Department will closely monitor its financial condition. While the City has been able to avoid a budget reduction or a reduction in force in the 2015-2016 budget, should the general economy fail to show sustained improvement in this time period, the City will likely be required to re-evaluate its financial position and to manage its remaining resources appropriately. The Auburn Community The City of Auburn is located in southern King County and northern Pierce County, the two most populous counties in the State. It is strategically located in relation to the labor and consumer markets of these two metropolitan counties. The City serves approximately 74,630 people within its incorporated limits, and another 35,000 to 40,000 people who reside in the adjacent unincorporated area considered to be within the Auburn community. The City of Auburn was incorporated in 1891 and operates as a non- charter code city under the laws of the State. The City’s total assessed valuation in 2014 was approximately $7.3 billion. Page 7 2015-2016 Biennial Budget Section I: Budget Summary For the 2015-2016 budget, the City’s authorized FTE’s total 416.6 in 2015 and 415.6 in 2016 (on a full-time equivalency basis) providing a full-range of municipal services. These services include: police protection, parks, arts & recreation services, land use management and development regulation, street maintenance and construction, water services, sanitary sewage collection, storm drainage management, solid waste collection, a general aviation airport, a municipal cemetery, and a golf course. The City’s water and sewage utilities also serve large areas of the adjacent unincorporated area. Other local governmental services are provided by other governmental entities serving the Auburn area, and these services are not included in Auburn’s budget. The Auburn School District provides public educational services to the City. Green River Community College is located inside the City limits. King County provides solid waste disposal, public transportation, regional sewage treatment, property assessment and tax collection, some judicial services, public health services, and other county services to the City and its residents. The King County Housing Authority, for the most part, provides housing services. Sound Transit provides commuter rail service in the Puget Sound region, with a commuter rail/bus station located in the City of Auburn. The King County District Court provides municipal court and probation services. Retailing has also become a significant factor in Auburn’s economy. Sales taxes represent the second largest single source of revenue to the General Fund (with property taxes being the largest single source). Retail, automotive and services such as restaurants, engineering, and administrative services make up nearly three- quarters of the City’s sales tax base.1 The Outlet Collection of Seattle serves as a local and regional destination shopping center. Other Funds The most significant issue for the proprietary funds (which account for the activities of the City utilities, cemetery, and airport) over the past several years has been ensuring that these entities are self-sufficient and needed capital projects are accomplished. Key issues and projects facing the City’s proprietary funds in the 2015-2016 budget include:  Completing the updates for the Comprehensive Plans for the City’s water, sewer and storm drainage utilities.  Continued infrastructure replacement for all three utilities in coordination with street and arterial improvements.  Initiating construction of water utility meter and billing system improvements utilizing Advanced Metering Infrastructure (AMI).  Completing Phase 2 of the Auburn Way South flood improvements project, involving all three utilities.  Increasing cemetery revenues from property and merchandise sales through improved marketing plan.  Completing environmental assessment and design of airport runway extensions to increase safety and utilization. 1 Based upon 2013 sales tax collections Page 8 2015-2016 Biennial Budget Section I: Budget Summary Overview of Summary Section The tables and graphs on the following pages reflect summarized budget information for 2015 and 2016. Please keep in mind that the information presented here is intended for summary purposes only. For more detailed budget information, refer to Sections IV through VII of this budget document as well as the Capital Facilities Plan. Tables and Graphs in Order of Presentation  2015 Budget Summary – All Funds (Table)  2015 Budgeted Revenues by Fund, % of Total (Graph)  2015 Budgeted Expenditures by Fund, % of Total (Graph)  2016 Budget Summary – All Funds (Table)  2016 Budgeted Revenues by Fund, % of Total (Graph)  2016 Budgeted Expenditures by Fund, % of Total (Graph)  Comparative Budget Summary, 2013-2016 – All Funds (Table)  2015 & 2016 Budgeted Revenue – All Funds (Graph)  2015 & 2016 Budgeted Expenditures – All Funds (Graph)  Comparative Budget Summary, 2013-2016 – General Fund (Table)  2015 & 2016 Budgeted Revenue – General Fund (Graph)  2015 & 2016 Budgeted Expenditures – General Fund (Graph)  Population vs. Staff Levels, 2006-2016 (Graph)  Position Allocation by Funding, 2012-2016 (Table)  Position Allocation by Department, 2012-2016 (Table) Page 9 2015-2016 Biennial Budget Section I: Budget Summary Beginning 2015 2015 Ending Fund Balance Resources Expenditures Fund Balance $14,592,724 $58,767,680 $62,813,278 $10,547,126 Arterial Street 1,312,844 14,150,590 14,354,730 1,108,704 Local Street 1,196,068 1,752,500 2,600,000 348,568 Hotel/Motel Tax 139,991 94,040 86,000 148,031 Arterial Street Preservation 521,910 2,134,700 2,195,410 461,200 Drug Forfeiture 505,405 97,100 304,448 298,057 Housing & Community Development 27,371 450,000 440,000 37,371 Recreational Trails 36,717 7,130 - 43,847 Business Improvement Area 41,212 55,060 55,000 41,272 Cumulative Reserve 5,582,204 1,314,100 658,000 6,238,304 Mitigation Fees 5,205,964 994,890 3,586,423 2,614,431 1998 Library Bond - 279,500 279,500 - City Hall Annex 2010 A&B Bond - 1,695,917 1,695,917 - Local Revitalization 2010 C&D Bond - 594,637 594,617 20 Golf Course - 389,195 389,195 - LID Guarantee 24,549 20 2,000 22,569 LID #350 7,864 7,257 7,247 7,874 Municipal Park Construction 427,106 620,130 540,000 507,236 Capital Improvements 8,944,989 1,840,247 2,157,368 8,627,868 Local Revitalization 229,370 250 229,620 - Water 4,526,763 19,158,319 18,310,129 5,374,953 Sewer 10,794,820 7,985,084 9,954,201 8,825,703 Sewer Metro 2,447,311 16,101,737 16,056,900 2,492,148 Storm Drainage 10,674,042 10,141,339 13,034,095 7,781,286 Solid Waste 2,272,081 13,347,800 12,761,420 2,858,461 Airport 682,748 1,060,369 1,451,008 292,109 Cemetery 126,755 1,078,300 1,048,607 156,448 Insurance 1,613,131 1,000 218,900 1,395,231 Workers' Compensation 123,000 860,100 816,601 166,499 Facilities 1,546,227 3,638,820 3,838,569 1,346,478 Innovation and Technology 2,363,378 5,660,747 6,195,259 1,828,866 Equipment Rental 4,324,274 4,210,470 5,349,861 3,184,883 FIDUCIARY FUNDSFire Pension 2,580,481 76,000 170,181 2,486,300 PERMANENT FUNDSCemetery Endowment Care 1,663,664 34,200 - 1,697,864 $84,534,959 $168,599,228 $182,194,484 $70,939,703INTERNAL SERVICE FUNDSTOTAL TOTAL BUDGET $253,134,187 $253,134,187 2015 BUDGET SUMMARY - ALL FUNDS Fund GENERAL FUND SPECIAL REVENUE FUNDSDEBT SERVICECAPITAL PROJECTSENTERPRISE FUNDSPage 10 2015-2016 Biennial Budget Section I: Budget Summary General Fund 29.0% Special Revenue Funds 14.0%Debt Service 1.2%Capital Projects 4.8% Enterprise Funds 39.7% Internal Service Funds 9.6% Other Misc. Funds 1.7% Budgeted Revenues by Fund -2015 General Fund 29.0% Special Revenue Funds 14.0%Debt Service 1.2%Capital Projects 4.8% Enterprise Funds 39.7% Internal Service Funds 9.6% Other Misc. Funds 1.7% Budgeted Expenditures by Fund -2015 Page 11 2015-2016 Biennial Budget Section I: Budget Summary Beginning 2016 2016 Ending Fund Balance Resources Expenditures Fund Balance $10,547,126 $59,354,240 $64,735,529 $5,165,837 Arterial Street 1,108,704 12,088,787 12,320,712 876,779 Local Street 348,568 1,602,500 1,600,000 351,068 Hotel/Motel Tax 148,031 94,940 86,000 156,971 Arterial Street Preservation 461,200 3,127,300 3,351,390 237,110 Drug Forfeiture 298,057 97,100 273,028 122,129 Housing & Community Development 37,371 450,000 440,000 47,371 Recreational Trails 43,847 7,130 - 50,977 Business Improvement Area 41,272 55,060 55,000 41,332 Cumulative Reserve 6,238,304 14,200 1,917,084 4,335,420 Mitigation Fees 2,614,431 994,890 1,221,827 2,387,494 1998 Library Bond - 285,100 285,100 - City Hall Annex 2010 A&B Bond - 1,688,444 1,688,444 - Local Revitalization 2010 C&D Bond 20 592,452 592,432 40 Golf Course - 351,553 351,553 - LID Guarantee 22,569 20 2,000 20,589 LID #350 7,874 7,256 7,246 7,884 Municipal Park Construction 507,236 9,016,000 9,155,000 368,236 Capital Improvements 8,627,868 1,756,036 5,561,324 4,822,580 Local Revitalization - - - - Water 5,374,953 14,264,636 15,748,910 3,890,679 Sewer 8,825,703 8,171,011 9,793,077 7,203,637 Sewer Metro 2,492,148 16,333,387 16,317,200 2,508,335 Storm Drainage 7,781,286 9,576,161 9,784,730 7,572,717 Solid Waste 2,858,461 13,427,400 13,040,602 3,245,259 Airport 292,109 881,900 826,807 347,202 Cemetery 156,448 1,178,300 1,098,229 236,519 Insurance 1,395,231 1,000 218,900 1,177,331 Workers' Compensation 166,499 863,100 854,310 175,289 Facilities 1,346,478 3,598,400 3,797,528 1,147,350 Innovation and Technology 1,828,866 5,639,465 5,582,583 1,885,748 Equipment Rental 3,184,883 3,669,480 4,638,014 2,216,349 FIDUCIARY FUNDSFire Pension 2,486,300 76,000 170,659 2,391,641 PERMANENT FUNDSCemetery Endowment Care 1,697,864 34,200 - 1,732,064 $70,939,703 $169,297,448 $185,515,218 $54,721,933 $240,237,151INTERNAL SERVICE FUNDSTOTAL TOTAL BUDGET 2016 BUDGET SUMMARY - ALL FUNDS Fund GENERAL FUND SPECIAL REVENUE FUNDSDEBT SERVICECAPITAL PROJECTS$240,237,151ENTERPRISE FUNDSPage 12 2015-2016 Biennial Budget Section I: Budget Summary General Fund 29.1% Special Revenue Funds 12.4%Debt Service 1.2%Capital Projects 8.3% Enterprise Funds 38.1% Internal Service Funds 9.1% Other Misc. Funds 1.8% Budgeted Revenues by Fund -2016 General Fund 29.1% Special Revenue Funds 12.4%Debt Service 1.2%Capital Projects 8.3% Enterprise Funds 38.1% Internal Service Funds 9.1% Other Misc. Funds 1.8% Budgeted Expenditures by Fund -2016 Page 13 2015-2016 Biennial Budget Section I: Budget Summary Comparative Budget Summary Comparative Budget Summary 2014 2013 2014 Estimated 2015 2016 Actual Adj. Budget Actual Budget Budget REVENUES Taxes $49,158,814 $49,248,298 $50,505,809 $51,980,600 $52,868,900 Charges for Services 70,519,916 72,803,735 74,422,326 75,741,304 76,779,259 Intergovernmental 11,553,733 20,484,820 15,408,033 16,521,338 20,689,455 Miscellaneous 3,547,323 3,717,900 3,548,780 4,214,249 3,337,152 Licenses and Permits 3,041,948 1,900,247 2,367,594 1,851,300 1,844,600 Fines and Penalties 1,424,401 1,562,575 1,179,900 1,388,040 1,396,180 Other Sources 7,177,884 3,231,554 2,368,761 1,405,992 1,404,267 Total Revenues 146,424,018 152,949,129 149,801,202 153,102,823 158,319,813 EXPENDITURES Salaries & Wages 31,352,275 34,118,043 33,686,663 35,152,348 35,830,918 Benefits 13,792,197 16,563,676 15,704,845 16,794,432 17,783,006 Supplies 2,959,014 4,079,535 4,004,227 4,152,208 4,098,434 Services & Charges 31,924,469 42,649,267 42,068,042 38,671,537 39,968,237 Intergovernmental 21,006,372 21,880,298 20,516,428 22,520,200 22,625,000 Capital Outlay 23,117,312 67,838,789 45,373,353 35,158,095 33,682,787 Debt 9,336,116 9,848,191 9,799,916 7,934,159 9,329,190 Interfund Payments 11,330,266 11,107,152 11,107,152 12,405,101 12,160,011 Total Expenditures 144,818,021 208,084,951 182,260,627 172,788,079 175,477,583 OTHER FINANCING SOURCES (USES) Debt Proceeds (Water and Storm Drainage Utility 12,465,919 - - 5,150,000 - 2013 bonds and Water Utility 2015 bonds) State PWTF Loan Proceeds (Water Utility)1,525,447 1,077,945 1,077,945 - - Proceeds from Sale of Fixed Assets 2,593,405 - - - - Transfers In 5,418,611 16,084,220 8,494,985 9,406,405 10,037,635 Transfers Out (5,418,611) (16,084,220) (8,494,985) (9,406,405) (10,037,635) Net Change in Restricted Assets (5,196,292) 4,837,529 4,837,529 - - Contributed Capital 5,294,561 875,000 1,180,000 940,000 940,000 Total Financing Sources (Uses)16,683,040 6,790,474 7,095,474 6,090,000 940,000 Net Change in Fund Balance 18,289,037 (48,345,348) (25,363,950) (13,595,256) (16,217,770) Fund Balances - Beginning 91,609,872 109,898,910 109,898,910 84,534,960 70,939,703 Fund Balances - Ending Designated 6,296,411 5,597,999 6,883,607 4,423,454 4,214,517 Undesignated 103,602,499 55,955,564 77,651,352 66,516,249 50,507,416 Total Fund Balances - Ending $109,898,910 $61,553,562 $84,534,960 $70,939,703 $54,721,923 ALL FUNDS Page 14 2015-2016 Biennial Budget Section I: Budget Summary 2015 / 2016 Budgeted Revenue – All Funds 2015 / 2016 Budgeted Expenditures – All Funds Taxes Charges for Services Intergovernmental Miscellaneous Licenses and Permits Fines and Penalties Other Sources Debt Proceeds (Utility 2015 Bonds) Contributed Capital Transfers In Thousands 2015 2016 Salaries & Wages Benefits Supplies Services & Charges Intergovernmental Capital Outlay Debt Interfund Payments Transfers Out Thousands 2015 2016 Page 15 2015-2016 Biennial Budget Section I: Budget Summary Comparative Budget Summary 2014 2013 2014 Estimated 2015 2016 Actual Adj. Budget Actual Budget Budget REVENUES Taxes: Property $14,415,456 $15,699,417 $15,699,417 $16,708,900 $17,133,500 Sales & Use 12,630,271 13,048,552 13,264,000 13,662,000 14,072,000 Utility 11,045,658 11,174,232 11,089,654 11,239,100 11,356,200 Other 3,724,245 3,239,774 3,917,300 3,992,400 4,058,400 Licenses & Permits 3,041,948 1,900,247 2,367,594 1,851,300 1,844,600 Intergovernmental 4,733,492 5,138,588 5,003,772 5,262,430 5,265,580 Charges for Services 2,144,329 3,476,812 3,622,479 3,380,880 3,404,580 Fines & Forfeitures 1,424,401 1,562,575 1,179,900 1,388,040 1,396,180 Other Revenue 476,690 719,333 706,100 718,250 722,200 Total Revenues 53,636,490 55,959,530 56,850,216 58,203,300 59,253,240 EXPENDITURES Salaries & Wages 20,262,906 22,680,841 22,249,462 22,911,184 23,409,747 Personnel Benefits 8,738,386 10,838,773 9,979,942 10,663,677 11,262,842 Supplies 886,080 1,458,783 1,387,275 1,532,760 1,516,790 Services & Charges 8,051,777 10,412,613 10,021,418 11,915,517 12,670,887 Intergov't Services & Charges 6,031,123 6,268,798 5,497,600 5,464,600 5,714,700 Capital Outlay 195,673 - - 5,000 5,000 Debt Service 2,009,444 1,702,735 1,636,435 305,290 1,639,981 Interfund Payments for Services 6,704,613 6,661,162 6,661,162 8,046,556 7,878,928 Total Expenditures 52,880,003 60,023,706 57,433,295 60,844,583 64,098,876 OTHER FINANCING SOURCES (USES) Insurance Recoveries 169,056 25,000 75,000 25,000 25,000 Transfers In Interfund Transfer from Fund 122 for AVHS Start-Up 102,548 - - - - Interfund Transfer from IT to General Fund - - - 350,000 - Interfund Transfer from Fund 124 to General Fund - - - 113,380 - Other Transfers In 91,000 122,097 91,000 76,000 76,000 Transfers Out Library GO Bond Debt Service - - - (279,500) (285,100) Golf Course Debt Service - - - (389,195) (351,553) Golf Course Admissions Tax (51,646) - - - - Transfer Out to Fund 611 for Fire Pension - (231,000) (231,000) - - Transfer Out to Fund 550 for 2 Police Vehicles - (100,000) (100,000) - - Transfer Out to Fund 518 for E-Builder Program - (27,885) (27,885) - - Transfer Out to Fund 518 for 2 Police Vehicles - (25,200) (25,200) - - Transfer Out to Fund 321 for Property Purchase - (22,500) (22,500) - - Transfer to Cumulative Reserve Fund (2,000,000) - - (1,300,000) - Total Financing Sources (Uses)(1,689,041) (259,488) (240,585) (1,404,315) (535,653) Net Change in Fund Balance (932,554) (4,323,664) (823,664) (4,045,598) (5,381,289) Fund Balances - Beginning 16,348,942 15,416,388 15,416,388 14,592,724 10,547,126 Fund Balances - Ending $15,416,388 $11,092,724 $14,592,724 $10,547,126 $5,165,837 GENERAL FUND Page 16 2015-2016 Biennial Budget Section I: Budget Summary 2015 / 2016 Budgeted Revenue – General Fund 2015 / 2016 Budgeted Expenditures – General Fund Taxes Licenses & Permits Intergovernmental Charges for Services Fines & Forfeitures Other Revenue Transfers In Thousands 2015 2016 Salaries & Benefits Supplies Other Services Intergov't Services Interfund Payments Capital Outlay Debt Service Transfers Out Thousands 2015 2016 Page 17 2015-2016 Biennial Budget Section I: Budget Summary Staffing Trends The following page presents the current and past staffing as allocated by funding to the various City departments. The second table presents departmental staffing on the basis of the City’s administrative structure. As can be seen on the graphic, City staffing increased between the years of 2006 to 2008. This increase was due to continued development and increased population. In 2007, two events took place that affected the staffing levels in Auburn. First was the creation of the Valley Regional Fire Authority. When the Authority was created the Fire and EMS personnel became Valley Regional Fire Authority personnel. This resulted in a decrease of 82 personnel. The second event that took place at the end of 2007 was the annexations of Lea Hill and West Hill into the City of Auburn. As a direct result of the annexations, the City added a total of 56 positions in the 2008 budget. As the population of Auburn increases, so does the demand for additional staffing in areas directly affected. The two areas that are most affected are public safety and some administrative service functions. In public safety, increased staffing is needed not only to keep up with increased call demand, but also to maintain the City’s existing level of service in police. With the increase in population due to the annexations and the increase of police officers, comes the increased caseload for the court, having an impact on both the court and legal department. Of the 56 positions, 22 positions were for police officers and support staff, 4 staff positions were Court and 2 staff positions were Legal. In 2009, staffing was decreased as a direct result of the recession by eliminating vacant positions and two reductions in force. The 2011 staffing decreased by 8 FTE’s overall. This was partially due to the creation of the multi- jurisdictional South Correctional Entity (SCORE) in 2010. Effective January 1, 2011, City correctional staff became SCORE personnel. In 2012, the City of Auburn eliminated its municipal court and probation operations. These services are continued under contract with the King County District Court (KCDC). This change resulted in a reduction of Citywide FTE’s in the Municipal Court. The reduction was partially offset by gains in other departments, for a net reduction of 10 FTE’s. Citywide staffing increased by 11 FTE’s in 2013 and an additional 9 FTE’s in 2014. The increased staffing was a result of many factors relating to Citywide population growth and economic development. For example, increases in economic development activities necessitate having additional staff for permitting approval, additional police officers to ensure public safety for a growing population, and increased staffing to manage Citywide utilities, including engineering, maintenance and extension of the infrastructure, and infrastructure inspections. According to the Office of Financial Management, the City of Auburn’s population growth was approximately 3% and 2% in 2013 and 2014 respectively. Staffing growth during the 2013-2014 fiscal years mirrors the population growth in the City over the same period. Six new FTE’s authorized in the 2015-2016 biennial budget support various City departments. Three FTE’s are budgeted in the Police Department in order to provide greater public safety for citizens as well as increased presence within the community. The Administration Department is adding one Facilities and Property Analyst position to manage the City’s assets. The Community Development and Public Works Department is budgeted to gain one Code Compliance Officer in order to provide a proactive verses reactive approach to Citywide code and property violations. Lastly, the Innovation and Technology Department is budgeted to increase staffing by one FTE to include an IT Support Lead position. This position is slated to be physically located at the Police Department to manage critical technology support. Although Citywide staffing increased in 2013 and 2014 and is expected to increase by 6 FTE’s in 2015 , the number of employees per 1,000 citizens has remained flat at 5.5 FTE’s per 1,000 citizens since 2012 and is projected to remain at that level through the 2015-2016 biennium budget cycle. Page 18 2015-2016 Biennial Budget Section I: Budget Summary 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 FTE 463 422 488 430 409 401 391 402 411 417 416 Staff/Pop 9.5 8.4 7.3 6.4 5.8 5.7 5.5 5.5 5.5 5.5 5.5 0.0 3.0 6.0 9.0 12.0 0 100 200 300 400 500 Positions Per 1,000 PopulationFTE PositionsPopulation vs Staff Levels 2006 -2016 POSITION ALLOCATION BY FUNDING 14-15 15-16 Department 2012 2013 2014 2015 2016 Changes Changes Mayor 5.00 5.00 3.00 3.00 3.00 0.00 0.00 Administration 0.00 0.00 6.10 6.10 6.10 0.00 0.00 Human Resources 6.56 6.56 5.96 5.96 5.96 0.00 0.00 Finance 8.89 8.89 8.79 8.79 8.79 0.00 0.00 Legal 11.70 11.70 12.63 12.63 12.63 0.00 0.00 Community Development 27.10 27.10 24.60 25.60 25.60 1.00 0.00 Police 120.48 125.48 125.10 128.10 128.10 3.00 0.00 Public Works - Engineering 19.94 20.34 20.49 20.49 20.49 0.00 0.00 Parks, Arts & Recreation* 34.51 35.01 43.51 43.51 43.51 0.00 0.00 Public Works - Streets 12.98 12.98 13.33 13.33 13.33 0.00 0.00 Non Departmental 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Sub-Total General Fund 247.16 253.06 263.51 267.51 267.51 4.00 0.00 Water 34.41 35.91 37.66 37.66 37.66 0.00 0.00 Sewer 23.33 24.75 24.33 24.33 24.33 0.00 0.00 Storm Drainage 28.84 30.57 33.51 33.51 33.51 0.00 0.00 Solid Waste 5.92 6.27 6.42 6.42 6.42 0.00 0.00 Airport 0.16 0.16 0.16 0.16 0.16 0.00 0.00 Cemetery 7.57 5.57 5.57 5.57 5.57 0.00 0.00 Golf Course*8.50 8.50 0.00 0.00 0.00 0.00 0.00 Facilities 9.48 9.48 8.48 9.48 9.48 1.00 0.00 Multi-Media 0.00 0.00 4.10 4.10 4.10 0.00 0.00 Innovation and Technology 17.60 17.60 15.00 16.00 16.00 1.00 0.00 Equip. Rental 6.65 8.65 8.82 8.82 7.82 0.00 -1.00 Other Funds 1.09 1.09 3.04 3.04 3.04 0.00 0.00 Sub-Total Other Funds 143.55 148.55 147.09 149.09 148.09 2.00 -1.00 TOTAL FTE's 390.70 401.60 410.60 416.60 415.60 6.00 -1.00 Page 19 2015-2016 Biennial Budget Section I: Budget Summary POSITION ALLOCATION BY DEPARTMENT 14-15 15-16 Department 2012 2013 2014 2015 2016 Changes Changes Mayor 7.00 7.00 3.00 3.00 3.00 0.00 0.00 Administration 0.00 0.00 8.00 8.00 8.00 0.00 0.00 Human Resources 8.00 8.00 8.00 8.00 8.00 0.00 0.00 Finance 22.00 23.00 23.00 23.00 23.00 0.00 0.00 Legal 13.00 13.00 14.00 14.00 14.00 0.00 0.00 Community Development 28.00 29.00 25.00 26.00 26.00 1.00 0.00 Police 121.60 125.00 126.00 129.00 129.00 3.00 0.00 Public Works - Engineering 43.00 48.00 49.00 49.00 49.00 0.00 0.00 Parks, Arts & Recreation* 35.50 36.00 45.00 45.00 45.00 0.00 0.00 Public Works - Streets 19.00 19.00 19.00 19.00 19.00 0.00 0.00 Non Departmental 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Sub-Total General Fund 297.10 308.00 320.00 324.00 324.00 4.00 0.00 Water 22.00 22.00 24.00 24.00 24.00 0.00 0.00 Sewer 11.00 10.00 10.00 10.00 10.00 0.00 0.00 Storm Drainage 10.00 10.00 10.00 10.00 10.00 0.00 0.00 Solid Waste 2.00 2.00 2.00 2.00 2.00 0.00 0.00 Airport 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Cemetery 7.00 5.00 5.00 5.00 5.00 0.00 0.00 Golf Course*8.00 8.00 0.00 0.00 0.00 0.00 0.00 Facilities 9.00 9.00 9.00 10.00 10.00 1.00 0.00 Multi-Media 0.00 0.00 3.60 3.60 3.60 0.00 0.00 Innovation & Technology 17.60 17.60 15.00 16.00 16.00 1.00 0.00 Equip. Rental 7.00 10.00 12.00 12.00 11.00 0.00 -1.00 Sub-Total Other Funds 93.60 93.60 90.60 92.60 91.60 2.00 -1.00 TOTAL FTE's 390.70 401.60 410.60 416.60 415.60 6.00 -1.00 FTE: Full Time Equivalent Changes in 2013 through 2016 Budget: Mayor: Administration: Finance: Per the 2013-2014 Budget, Council approved 1.0 FTE: a Customer Services Representative. With the creation of the Administration Department in 2014, the Advisor to the Mayor position was reclassed to Director of Administration and moved from Mayor's Department to the Administration Department. In addition, the Economic Development Manager and the Public Affairs and Marketing Manager positions were moved from the Mayor's Department to the Administration Department. In 2014, the Governmental Relations Manager position was reclassed to the Parks Planning and Development Manager position and moved from the Mayor's Department to the Parks, Arts and Recreation Department. The Administration Department was created in 2014 and includes Public Affairs and Marketing, Emergency Management, Economic Development and Community Services/Government Services. Note: Both the Multi- Media and the Facilities FTE's report to the Director of Administration. Does not include seven elected Council positions. Page 20 2015-2016 Biennial Budget Section I: Budget Summary Legal: Community Development: Police: Public Works: Parks, Arts and Recreation: Water: Sewer: Cemetery: Golf Course:* In 2013, 1.0 Supernumerary position was deactivated. In 2013, 1.0 FTE was reduced due to a long-term vacant position. In 2013, the Cemetery Office Assistant position was eliminated via Budget Amendment #2. Effective January 2014, the Golf Course Fund was combined into the Parks, Arts and Recreation Department within the General Fund. The 8.0 FTE's in the Golf Course are now categorized as General Fund FTE's in the Parks, Arts and Recreation Department. In 2013, 1.6 Emergency Management FTE's were moved to the Public Works Department from the Police Department. Budget Amendment #1 in 2013 added 0.4 FTE by increasing the Emergency Management Office Assistant to a 1.0 FTE. In the 2013-2014 budget, Council approved 4.0 FTE's, including 1.0 FTE Construction Clerk, 2.0 FTE Senior Project Engineers, and 1.0 FTE Assistant Project Engineer, and the number of FTE's in the Public Works Department was reduced by 1.0 as the Maintenance and Operations Manager position was reclassified from Public Works - Engineering to ER&R in 2013. In January 2014, the number of FTE's was reduced FTE's by 2.0 as Emergency Management FTE's were moved from the Public Works Department to the Administration Department. 3.0 FTE's were added in 2014 via Budget Amendment #8; these included the Project Survey Technician position and 2.0 Stormwater Management Inspectors. In 2013, 0.5 FTE was added via Budget Amendment #2 to increase the Senior Center Office Assistant from 0.5 FTE to 1.0 FTE. In 2014, 1.0 FTE was added to the Parks, Arts and Recreation Department from the Mayor's Department by reclassifying the Government Relations Manager position to the Parks Planning and Development In 2014, 2.0 FTE's were added via Budget Amendment #8, including a Utility Locator and a SCADA/Telemetry Specialist. 1.0 FTE Records Clerk was added via Budget Amendment #6 in 2014. 1.0 FTE Economic Development Planner was approved via Budget Amendment #1 in 2013. In 2014, 3.0 FTE's were moved from the Community Development Department to the Administration Department. These include the Community Services Assistant, Neighborhood Programs Manager, and Veteran's/Human Services Coordinator. The Assistant Director of Public Works was reclassified from Engineering to ER&R in 2014. 1.0 FTE was added via the 2015-2016 Budget per the Program Improvement Process; this position is a Code Compliance Officer. In January 2013, 1.6 Emergency Management FTE's were moved from the Police Department to the Public Works Department. In 2013, added 5.0 FTE's via Budget Amendment #3 - new COPS grant monies. The 2014 budget reduced the Police Department FTE's by 5.0 due to the expiration of the original COPS grant, although those 5.0 FTE's were restored to the budget in 2014 via Budget Amendment #6. 1.0 FTE was added in 2014 via Budget Amendment #8 for support of the Muckleshoot Indian Tribe (MIT - to be fully reimbursed by the Tribe). 3.0 FTE's were added via the 2015-2016 budget per the Program Improvement process; these positions include a Bicycle Officer, a Major Crimes Detective, and a Police Records Specialist. Page 21 2015-2016 Biennial Budget Section I: Budget Summary Facilities: Multi-Media: Innovation and Technology: ER&R: In 2013, 1.0 Office Assistant was added via Budget Amendment #2. In 2013, the Maintenance and Operations position was reclassified from Public Works to ER&R. 1.0 Supernumerary position was activated in December 2013. 1.0 Mechanic position was added in 2014 via Budget Amendment #6. The Assistant Director of Public Works was reclassifed from Engineering to ER&R in 2014. The ER&R Department FTE's will be reduced by 1.0 FTE at the end of December 2015 by deactivating the Supernumerary position. In 2014, 3.6 Multimedia FTE's moved from the Innovation and Technology Department to the Multi-Media division which reports to the Director of Administration. These FTE's include the Multimedia Video Specialist, Multimedia Design Technician, Multimedia Assistant (0.6 FTE), and the Webmaster. 1.0 Office Assistant was added in 2014 via Budget Amendment #6. 1.0 FTE was added in the 2015-2016 budget via the Program Improvement process. This position is the IT Support Lead to support the Police Department. 1.0 FTE was added via the 2015-2016 budget per the Program Improvement process; this position is the Facility Property Analyst. In 2014, 3.6 Multimedia FTE's moved from the Innovation and Technology Department to the Multi-Media division which reports to the Director of Administration. These FTE's include the Multimedia Video Specialist, Multimedia Design Technician, Multimedia Assistant (0.6 FTE), and the Webmaster. Page 22 2015-2016 Biennial Budget Section II: Process/Policies SECTION II: PROCESS/POLICIES Organization The City has a “strong mayor” form of government as organized under the Optional Municipal Code as provided in state law. The independently elected Mayor is responsible for all administrative functions of the City and all of the department directors report to the Mayor. The City Council exercises legislative and quasi-judicial functions. All seven members of the City Council and the Mayor are elected at large for four-year terms. The Mayor develops and proposes the budget while the Council reviews and requests modifications as it deems appropriate. The optional municipal code confers a limited form of “home rule” to those municipalities organized under its provisions. Basis of Budgeting The City prepares its biennial budget in accordance with Optional Municipal Code 35A.33 of the Revised Code of Washington. Biennial budgeting has been permitted for Washington cities since 1985 and allows cities to adopt a two-year appropriation. An appropriation represents the City’s legal authority to expend funds. Traditionally, the appropriations have been for one-year terms. State law has extended this legal authority so that a City’s legislative body may approve an appropriation, or budget, for a two-year term. Currently, an annual budget means that every other budget is developed in the context of elections for many of the policy makers. By design, the City biennial budget is considered in non-election years, as the biennium must begin in odd-numbered years. The most common reason for using a twenty-four month appropriation is the time savings in both the budget development and approval process. This includes staff time invested in preparing the budget as well as the time Council spends during the approval and adoption phases. While it does take more time to prepare a twenty-four month budget than one for the traditional twelve months, the additional time spent is not as significant as preparing two annual budgets. As a result, over the two- year period, there is a substantial time savings, allowing staff and Council to focus on long-range strategic planning. The concept of a two-year appropriation is straightforward. Rather than a twelve-month window during which the appropriated funds can be legally spent, a biennium provides for a twenty-four month window. The two-year budget provides an opportunity to widen the planning horizon and allow more long-term thinking to be part of the financial plan that the budget represents. However, there may also be concerns about spending portions of the budget earlier in the biennium than had been planned. For this reason, many cities have adopted variations of a biennial budget. One approach is to adopt two one-year budgets, which is the method that the City of Auburn has chosen. The requirements for preparing an annual budget and a biennial budget are similar. One distinction is that a “mid-biennium review” is required with a biennial budget. The purpose of this review is to make adjustments to the budget or essentially, a tune up. This review is not intended to become another complete budget process in itself. The mid-biennium review begins September 1st and is to be completed by the end of the first year of the two-year budget. All governmental fund type budgets are prepared on the modified accrual basis of accounting in conformity with Generally Accepted Accounting Principles (GAAP). The budget for proprietary funds is prepared on an accrual basis, also in accordance with GAAP. The legal level of budgetary control where expenditures cannot exceed appropriations is at the individual fund level. Revisions that alter the total expenditures of any fund must be approved by the City Council and adopted by ordinance. All appropriations lapse at the end of each year. The City’s basis of budgeting is consistent with its basis for Accounting as reported in the Comprehensive Annual Financial Report. Page 23 2015-2016 Biennial Budget Section II: Process/Policies Policy/Strategy Phase Needs Assessment Phase Review/Development Phase Adoption/Implementation Phase Steps in the Budget Process Mayor & Council update the vision for the City. Goals, policies and/or mission statements are set to accomplish the vision Mayor & Finance Director meet to discuss budget Property Tax Levy Established Preliminary Budget prepared & filed with City Clerk City Clerk publishes notice of Preliminary Budget & public hearing Copies of Preliminary Budget and details to the public City Clerk publishes notice of public hearing on Final Budget Estimates submitted to Finance for review & compilation Department directors prepare estimates of expenditures for next two years Final public budget hearing prior to Council adoption Council adopts final balanced budget Budget document finalized Final Budget document becomes available to the public priorities Mayor meets with department directors and reviews department programs programs are directors Budget prioritized by Mayor and are made available Council reviews Preliminary Budget in detail and makes suggested revisions Revisions/Adjustments are made to the Preliminary Budget, resulting in the Final Budget Page 24 2015-2016 Biennial Budget Section II: Process/Policies 2015-2016 Budget Calendar Budget Process Mar Apr May Jun Jul Aug S ep Oct Nov Dec 2014 Mayor and Council budget retreat to update the vision for the City. Budget Training Presented by the Finance Department (3 S essions). Mayor and Finance Director meet to discuss budget priorities. Budget instructions and forms are distributed to departments. Department Directors complete CFP worksheets and Decision Packages for IT, ER&R and Facilities. Department Directors complete remaining budget and documents and return to Finance. City Council Budget Workshop #1: Overview of 2015-16 Budget Process. Departments review budgets and goals with the Mayor and Directors. Departments budgets are adjusted based upon priorities. Finance department prepares preliminary revenue forecasts. City Council Budget Workshop #2: Overview of 2015-16 General, Proprietary, Capital, and S pecial Revenue Funds. City Council Budget Workshop #3: Overview of 2015-16 General, Proprietary, Capital, and S pecial Revenue Funds, continued. Notice of public budget hearing #1 is published. Revenue forecast is finalized. Preliminary CFP and S EPA check list to Community Development (Planning Commission, S EPA, S tate Overview). City Council Budget Workshop #4: Overview of 2015-16 General, Proprietary, Capital, and S pecial Revenue Funds, continued. Hold public budget hearing #1 with revenue presentation. City Council Budget Workshop #5: Overview of 2015-16 General, Proprietary, Capital, and S pecial Revenue Funds, continued. Preliminary budget is filed with the City Clerk, distributed to City Council and made available to the public. Public notice of preliminary budget filing and of public hearing #2 is published. Council and Mayor Work S ession on budget recommendations. Public budget hearing #2. 2015 Property tax levy is set by ordinance. Budget and CFP are adopted by ordinance. 10/17 & o10/17 o11/03 o11/17 o 11/17 12/01 7/28 9/05 7/15- 7/24 9/05 5/09 n5/16 Fall '13 7/09 8/12 8/26 9/10 5/08- 5/15 6/16 9/24 8/29 6/23 7/24- 7/31 9/15 Page 25 2015-2016 Biennial Budget Section II: Process/Policies Mar Apr May Jun Jul Aug S ep Oct Nov Dec 2015 Mayor and Council budget retreat to update the vision for the City. Adopted budget published and distributed. Instruction packet for Mid-biennial review and modification distributed to Departments. Departments review budgets and prepare Budget modifications. Department Directors return budget modification requests to Finance. Departments review budget modifications with the Mayor. Preliminary CFP and S EPA check list to Planning (Planning Commission, S EPA, S tate Overview) Budget modifications adjusted based on Mayor's recommendations. Notice of public budget hearing #1 on proposed budget modification is published. Public budget hearing #1. Department budget modification requests are reviewed by Planning/Community Development & Municipal S ervices Committees. Department budget modification requests are reviewed by Finance & Public Works Committees. Proposed budget modification is filed with the City Clerk, distributed to City Council and made available to the public. Notice of public budget hearing #2 is published. Council/Mayor Work S ession on budget recommendations. Public budget hearing #2 is held and 2015 Property tax levy is set by ordinance. CFP Amendment and Mid-biennial budget modification are adopted by ordinance. 2016 Mayor and Council budget retreat to update the vision for the City. Mid year Budget Amendment is adopted by ordinance. 2016 Property tax levy is set by ordinance. Year-end Budget Amendment is adopted by ordinance. 2015-2016 Budget Calendar Budget Process 7/07-8/07 11/23 7/07 9/01 8/10 10/12 8/24-8/31 9/14 10/19 12/07 11/02 10/19 11/19 7/18 12/05 3/14 3/16 10/05 9/14 3/11 11/21 Page 26 2015-2016 Biennial Budget Section II: Process/Policies Budget Purpose The City of Auburn’s budget seeks to achieve four basic purposes: A Policy Tool The City’s budget process is conducted in a manner that allows the City’s policy officials to comprehensively review the direction of the City and to redirect its activities by means of the allocation of financial resources. On this basis, the budget sets policies for the following year. This budget also facilitates the evaluation of City programs by providing a means to examine both the financial activities and the progress towards performance objectives of City departments over time. An Operations Guide This budget provides financial control by setting forth both legislative and administrative guidance to City employees regarding the character and scope of their activities. This direction is set forth in both summary and detail form in the various products of the budget process. A Financial Plan This budget outlines the manner in which the financial resources of the City will be managed during the budget process. This allocation of resources is based on both the current needs and on a longer- term view of the development of City programs. The budget takes into account unforeseen contingencies and provides for periodic adjustments. As a Communications Medium A budget cannot be effective unless it communicates. Since this budget has a diverse audience, it seeks to communicate at several levels and for several purposes. The budget seeks to communicate clear policy at a usable level of detail to City employees. It also seeks to communicate significant policy issues and options in a form that can be acted on by policy officials. It also seeks to provide information to the City’s constituents that enables meaningful dialog with elected officials. Budget Process The City of Auburn’s budget process meets these purposes by integrating the planning and implementation of City programs with the allocation of financial resources necessary to support those services. The budget process starts in early spring of each even numbered year with a retreat for the City Council and Mayor who meet to review the Vision and Mission Statement as well as the previous year’s goals and objectives. At that retreat, Council and Mayor discuss such issues as staffing, emerging topics and program priorities. Then, during the summer departments develop their budgets and objectives that are described in the operating budget for the biennium. These objectives include capital projects scheduled for construction in the Capital Facilities Plan (CFP). Generally, most departments use a “bottom-up” approach to budgeting, with divisions or other administrative units developing their objectives along with identifying their fiscal requirements. These divisional budgets are then modified for integration into department objectives and budget proposal. During the summer, these tentative budget proposals are submitted to the Mayor. At the same time the Finance Department develops a tentative revenue projection for the following budget cycle. The Mayor and Finance Director along with each department director review the budget in detail. On the basis of this process, the Mayor formulates his recommended budget for the following year. Operations Guide Financial Plan Communi- cations Tool Policy Tool Four purposes of a Budget Page 27 2015-2016 Biennial Budget Section II: Process/Policies In September, the City Council holds a public hearing to solicit comments from the general public regarding issues for the City to consider during its review of the budget. This hearing is held early in the process in order to afford the public an opportunity to comment before the budget takes a formal shape. At the same time the Mayor is reviewing the department proposals, the departments present their budget proposals in detail to the Council during budget workshops. The Mayor’s recommendations for the next budget cycle are formally transmitted to the Council in the form of the Preliminary Budget during the month of October. During November, the Council holds a second public hearing on the preliminary budget. The Council conducts a preliminary budget hearing before acting formally on the budget as modified during its workshop hearings. Final adoption of the budget, by ordinance, usually occurs in early December. The entire process is coordinated, as needed, in regular meetings of the City department heads, chaired by the Mayor. City Council is consulted continually through the year as potential issues surface and new program ideas incubate. Budget Structure The budget process results in various budget products at appropriate stages of the process. Budget and Accounting System The official budget is maintained, both before and after adoption, on the City’s financial management and accounting system at a very detailed line item level. Computerized reports may be generated at any time and at various levels of detail. Departments can also access these budgets at any time on a read-only inquiry basis to compare actual revenue and expenditures to their budgets. The financial management and accounting system is used to monitor revenues and expenditures after adoption of the final budget to identify significant variances. A quarterly financial report is also prepared and presented to the City Council reporting on Citywide actual to budget performance. Preliminary Budget The Preliminary Budget is prepared, pursuant to State law, as the Mayor’s budget recommendations to the City Council. This public document contains a summary of information at the fund level, and for the General Fund at the department level. It focuses on key policy issues, while still providing a comprehensive overview of the complete budget. Budget Ordinance The actual appropriations implementing the budget are contained in the budget ordinance adopted by the City Council. Final Budget The Final Budget is issued as a formal published document as modified by the City Council. It is this document which is formally filed as the Final Budget. Programs While the budget proposals of the administration are developed in concert with the fiscal proposals in the budget, the budget documents themselves only summarize the individual objectives and performance measures. Generally, these programs are not finalized until the budget is in final form since the budget will determine the actual activities undertaken by each department. Components of the Budget The budget consists of three parts: operating budget, program improvements, and capital budget. Page 28 2015-2016 Biennial Budget Section II: Process/Policies Operating Budget The operating budget consists of departmental budget proposals, which would be sufficient to maintain the objectives set by the departments to meet Council goals. Program Improvements Program improvements consist of new initiatives or substantial changes to existing programs. Capital Budget The capital budget authorizes and provides the basis of control of expenditures for the acquisition of significant city assets and construction of capital facilities. Separation of the budget into these three components separates key policy issues in order to facilitate their consideration. The policy officials can examine the level at which existing programs should be funded, what program improvements should be made and at what level of funding. Capital Planning The Capital Facilities Plan (CFP) was originally adopted as an element of the City Comprehensive Plan that provides the City’s plans to finance capital facilities that will be needed during the next 20 years. The CFP includes both long-range strategy and a specific six-year plan of projects. The CFP is maintained and reports are published separately from the budget. The Capital Budget, in this budget document, includes a summary of the projects and their appropriations for the upcoming biennium. For more detailed information see the six-year Capital Facilities Plan. Implementation, Monitoring and Amendment The budget and its policies are implemented through the objectives of individual departments and accounting controls of the Finance Department. Progress in the implementation of the budget is monitored monthly through reports to the Mayor from the department heads on the progress of departmental objectives and performance measures. The reports are then summarized into a monthly report from the Mayor to Council. Implementation of the budget is further monitored by the oversight activities of City Council, which meets to not only consider proposals before it but also to review the activities of the various City departments. Both the report function of the Finance Department and the oversight function of the City Council include the status of the fiscal management policies of the budget. The financial aspects of the budget are monitored in periodic reports issued by the Finance Department comparing actual expenditures and revenues with the budget. In these reports, financial data can be presented at a higher level of detail than the final budget. These reports include an analysis of the City’s financial condition. From time to time it becomes necessary to modify the adopted budget. The procedure for amending the budget depends upon the type of change that is needed. One type of change does not affect the “bottom line” total for a department or a fund. These changes, mainly transfers from one line -item to another within a department’s operating budget or changes betwee n divisions within a department, may be effected by the Mayor and the Finance Director with written request from the department director. The second type of budget amendment brings about a change in the total appropriation for a department or fund. Examples of these changes include but are not limited to the following: the acceptance of additional grant money, an adjustment to reflect increased revenues such as tax receipts, the appropriation of additional funding if expenditures are projected to exceed budgeted amounts, and re-appropriation of monies from one fund to another when deemed necessary. These changes require Council approval in the form of an ordinance. The status of the budget is comprehensively analyzed during the mid-biennial review and periodically through each year to identify any needed adjustments. All requests for amendments are first filed with the Finance Department. Page 29 2015-2016 Biennial Budget Section II: Process/Policies BUDGET POLICIES This section of the budget sets forth the objectives of the budget as a policy document together with a description of the basis of the policy. Policy Context of the Budget The City budget process is part of an overall policy framework that guides the services and functions of the City. The budget serves a key role in that policy framework by allocating financial resources to the programs, which implement the City’s overall policies. The budget also establishes financial policies to influence the availability of future resources to carry out the City’s policies. This budget is a balanced budget with legal budgetary control at the fund level; i.e., expenditures and other financing uses may not exceed budgeted appropriations at the fund level. The City’s basic policy document is its Comprehensive Plan. This plan sets the basic vision for the development of the City and establishes policies and programs intended to achieve that vision. The plan is further articulated by a series of planning elements, which include capital improvement elements (such as utility plans), policy elements (such as housing plans, economic development programs, etc.) and regulatory measures. According to state law the Comprehensive Plan is amended annually to incorporate changes in policies or programs. In addition to the Comprehensive Plan the City has also developed an Emergency Operations Plan. CITY POLICY FRAMEWORK Comprehensive Plan Implementation Program Completed Actions (As of December 2014) Six Year Capital Facilities Plan Update Comprehensive Plan Update Water, Sewer, Storm Drainage Comprehensive Plan Update Scheduled Actions (2015-2016) Major Comprehensive Plan Update Six Year Capital Facilities Plan Update Comprehensive Transportation Plan Update including non-motorized plan Parks, Arts and Recreation Plan Update Funding Program Biennial City Budget Community Development Consolidated Plan Capital Facilities Plan Page 30 2015-2016 Biennial Budget Section II: Process/Policies Budget Policy Development The budget process is linked to this policy framework by the development of Council goals. The Citywide goals guide departmental objectives funded by the budget, which govern the activities of various departments in the implementation of the policy. The Capital Facilities Plan, which is derived from the Comprehensive Plan, is funded in the budget process. Budget policy development involves several distinct steps. This policy starts with an understanding of needs and issues, describes explicit policies governing the development and management of financial resources, identifies broad goals, sets objectives with which to apply available funding, and concludes with specific funding proposals. In assessing issues and needs, this policy builds on actions taken in previous budgets, thereby providing continuity with previous programs. This allows community needs to be addressed on a multi-year basis, rather than attempting to satisfy all needs in one year. Explicit budget policies are statements that describe how financial resources of the City are obtained (various taxes, fees, rates, etc.) together with how they are allocated, managed, and controlled. The Council goals are broad policy statements that outline the significant objectives of the City. Budget objectives are policy statements summarizing the actions that are to be implemented in the budget. These budget policies result from an ongoing process of economic and financial analysis by the Finance Department. The periodic financial reports, which are routinely reviewed by the Mayor and City Council, monitor progress against this analysis. The development of the Comprehensive Annual Financial Report (CAFR) is also an important part of the analysis process. The financial management policies result from combining the above analysis with Generally Accepted Accounting Principles (GAAP). General Financial Goals 1. To provide a financial base sufficient to sustain municipal services to maintain the social well-being and physical condition of the City; 2. To be able to withstand local and regional economic downturns, changes in service requirements and respond to other changes affecting the City and community; 3. To maintain an excellent credit rating in the financial community and to assure the taxpayers the City of Auburn is maintained in a sound fiscal condition. Financial Management Policies The following policies guide the manner in which the budget develops, allocates, manages and controls financial resources available to the City. These policies are goals that the City seeks to achieve in its decision-making. However, since fiscal conditions and circumstances continually shift and change in response to operating needs, it may not be practical or always desirable to continually achieve these policies. Therefore, these policies are intended to guide, not govern, financial decision making and may not be fully achieved within any given budget period. Guiding Principles Sustainability of public services, responsibility and transparency in the management of public resources, and equity of financial burden to taxpayers and city service users form the bases for the City’s financial management policies. The financial policies that are presented below provide the framework for which these policies are achieved. By following these policies, the City will work to:  Protect and preserve the public’s investment in City a ssets  Protect and preserve the City’s credit rating  Provide for predictability and stability in City resources  Provide for transparency and accountability in City financial management  Plan for and mitigate looming fiscal issues and challenges  Comply with State, Federal and local legal and reporting requirements Page 31 2015-2016 Biennial Budget Section II: Process/Policies Organization The City’s financial policies are organized around several key areas of financial operations. These include: 1. Accounting and financial reporting 2. Operating budget 3. Revenue management 4. Capital facilities plan management 5. Public utility management 6. Debt management 7. Equipment replacement 8. Cash/Investments management 9. Reserve management 10. Lines of authority Section 1. Accounting and Financial/Budget Reporting Policies General policies governing the City’s approach to accounting and financial reporting form the basis for complying with Federal, State and local laws and regulations and provide the framework for managing the finances of the City. 1. Fund and Fund Reporting Structure 1.1. In accordance with the Governmental Accounting Standards Board (GASB), the financial structure of the City shall be divided into tax-supported governmental funds (including a General Fund to support the governmental services of the City) and self-supporting proprietary funds established for non-governmental purposes. Proprietary funds shall include a series of enterprise funds, which shall be managed as business enterprises, completely supported by revenues derived by that enterprise. 1.2. The accounts of the City and its operating budget shall be maintained in accordance with the State Budgeting, Accounting, and Reporting System (BARS) code. 2. Independent Evaluation 2.1. The State Auditor will annually perform a financial and compliance audit of the City’s financial statements. Their opinions will be contained in the City’s Comprehensive Annual Financial Report (CAFR), and the State Auditor’s Report. 2.2. As an additional independent confirmation of the quality of the City’s financial reporting, the City will annually seek to obtain the Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting and the Distinguished Budget Presentation Award. The Budget and CAFR will be presented in a way designed to communicate with citizens about the financial affairs of the City. 3. Budget Reporting 3.1. Revenues and expenditures for each City fund shall be balanced for each year of the biennium. Any adjustments to budgeted levels shall also be balanced between revenues and expenditures. 3.2. The adopted budget and subsequent amendments to the adopted budget for all funds shall be subject to appropriation that is expressly granted by Council ordinance. 3.3. Quarterly financial status reports will be prepared for City Council review. These reports will assess actual against budgeted revenue and expenditure performance, investment portfolio performance, and retail sales tax performance. Page 32 2015-2016 Biennial Budget Section II: Process/Policies Section 2. Operating Budget Policies An operating budget forms the foundation by which the City manages its resources and spending plans. In order for departments to legally spend money, authority in the form of an appropriation ordinance must be approved by Council. The City’s biennial operating budget is developed by the Mayor and reviewed and approved by the City Council at the conclusion of each even numbered year and takes effect January 1st of each odd-numbered year. 1. General Management 1.1. The City budget is developed on a biennial (two-year) cycle, coinciding with the calendar year and starts each odd-numbered year (for example, the 2015-2016 budget is effective from January 1, 2015 through December 31, 2016). While the City budget is adopted for a two year period, appropriation of resources is made on an annual cycle. 1.2. Periodic adjustments to the City’s biennial budget are necessary to recognize the receipt of unanticipated revenues and/or to modify spending plans. Adjustments to the City’s budget will be collated and presented to the City Council for review and approval periodically. 1.2.1. There will be generally three (3) adjustments to the budget annually. 1.2.1.1. The first adjustment occurs approximately within the first three months of each year and is intended to address unanticipated revenues, spending plan modifications, and carry forwards of unspent project/program budgets on capital projects still in process. 1.2.1.2. The second adjustment occurs approximately during the summer and is intended to recognize actual beginning fund balances as a result of completed financial statements for the previous year. 1.2.1.3. The final adjustment occurs approximately during the fourth quarter of each year and is intended to address adjustments to revenues and spending plans prior to the conclusion of the year. 1.2.1.4. Additional adjustments to the budget may be required and is determined by the Finance Department 1.3. The City should accept ongoing service obligations in new areas of programming only when an adequate on-going source of funding is available. 1.4. A forecast of revenues and expenditures will be prepared concurrent with the preparation of the City’s biennial budget. The forecast will cover the six -year period, inclusive of the two years for the new biennial budget (for example, the 2015-2016 budget will include a six-year financial forecast covering the period 2015 through 2020). 2. Monitoring and Reporting 2.1. Reports on the status of revenue collections and expenditures against biennial budgeted levels are prepared and presented to the City Council quarterly. These reports will highlight significant trends that may affect the ability of the City to stay within budget and to promote discussion between the City’s management team and the City Council as to strategies to remain within budgeted levels. 3. Use of One-Time Resources 3.1. One-time funds will not be used to support on-going obligations. One-time resources may only be used to support one-time expenses such as capital investments or to replenish reserves. 4. Regional Social Service Funding 4.1. The City’s role in social ser vice funding shall continue to be supplemental (addressing special or unique local needs) to the basic responsibilities of regional agencies. 4.2. The City shall continue to advocate that the responsibility for funding basic social service needs rest with regional (or broader) agencies that have access to a broader basis of funding and can more appropriately address needs on a regional basis. Page 33 2015-2016 Biennial Budget Section II: Process/Policies Section 3. Revenue Management Policies A comprehensive revenue management policy is required to ensure the sustainability of public services, to minimize exposure of the City to economic downturns, to provide for financial stability, and to ensure equity between the cost of public services and the users of those services. 1. General Management 1.1. Revenue estimates for budget purposes should be conservative yet realistic. 1.2. Revenue forecasts should be prepared for a six-year period so as to enable identification of trends, changes to laws and regulations that may affect revenue growth and collections, and structural issues, such as the forecasted pace of growth in on-going revenues to on-going expenditures. 1.3. Timely payment of taxes, fees and charges owed to the City is needed to ensure quality public services. The City should aggressively pursue all amounts due to the City. 1.4. Indirect administrative costs associated with the operation of funds should be identified and charged against the operation of those funds. 2. Revenue Diversification 2.1. The City will seek to maintain a diversified mix of revenue to provide for long-term stability and predictability. 2.2. The City will seek to avoid dependence on temporary or unstable revenues to fund mainstream municipal services. 2.3. The City should avoid dependence on Federal revenues to fund ongoing mainstream municipal services. 3. Fees and Charges 3.1. General Fund services should be supported by user fees to the extent appropriate for the character of the service and its user. 3.2. User fees and charges should be reviewed prior to the start of each biennial budgeting cycle to ensure adequate cost of service recovery. 3.3. Charges for services should be sufficient to recover the full cost of related services, including direct operating costs, and other costs such as capital and overhead costs. 3.4. Modifications to user fees require approval by Council. 4. Grants and Unpredictable Revenues 4.1. Grant funds or similar contractual revenue of a temporary nature will be budgeted only if they are committed at the time of the preliminary budget. Otherwise, separate appropriations will be made during the year as grants are awarded or contracts made. 4.2. Unpredictable revenues, such as those derived from the sale of surplus inventory, shall be treated as a one-time revenue and shall not be used to support ongoing expenses. Section 4. Capital Facilities Plan Financial Management Policies Comprehensive capital planning is an integral part of community vitality, maintaining and improving the quality of life of City residents, encouraging economic development, ensuring public safety, and enabling the ability of the City to continue to provide quality public services. 1. General Management 1.1. The City will develop a multi-year plan for capital improvements as required by the Growth Management Act of Washington State. The Capital Facilities Plan (CFP) will be updated annually and be financially constrained for the appropriated budget period. 1.2. For each capital project, the CFP shall include a description of the project, its need and anticipated benefit to the City, and the anticipated impact the project may have on the City’s operating budget, such as additional operating and maintenance (O&M) costs and staffing. Page 34 2015-2016 Biennial Budget Section II: Process/Policies 1.3. For each capital project and for each year of the six-year planning period, the CFP shall include an estimate of the cost of construction, an estimate of the annual O&M impact, and anticipated sources of funding. 1.4. The CFP shall be prepared and submitted to the City Council as part the proposed biennial operating budget. The CFP shall be updated annually. 1.5. The burden for financing capital should be borne by the primary beneficiaries of the facility. 1.6. Long-term borrowing for capital facilities should be considered an appropriate method of financing large facilities that benefit more than one generation of users. 2. Cost of Private Development 2.1 Private development of residential, industrial, and commercial properties shall pay its fair share of capital improvements that are necessary to serve the development. The City shall utilize statutorily authorized tools such as system development charges, impact fees, mitigation fees, or benefit districts, or other user fees to capture the cost of serving such developments. 3. Monitoring and Reporting 3.1. Reports on the status of projects included in the CFP shall be prepared and presented to the City Council monthly. These reports will highlight the status of project construction, scheduling, spending and funding and discuss any significant issues or trends that may affect the ability of the City to stay within budget and to promote discussion between the City’s management team and the City Council as to strategies to remain within budgeted levels. Section 5. Public Utility Operating and Capital Financial Management Comprehensive operating and capital planning for Water, Sewer, Storm Drainage, and Solid Waste services is required for maintaining public health/safety and quality of life as well as supporting economic development. Each utility is operated as an independent enterprise and as such is expected to be financially self-sufficient and without subsidy from the City’s General Fund or other funds. Rate revenue must be sufficient to fully fund the direct and indirect operating, capital, debt service costs, and annual depreciation of each utility. 1. General Management 1.1. Utility financial operations and capital spending plans will be prepared coincident with the City’s biennial budget. The utility capital spending plans will be prepared consistent with the City’s Comprehensive Plan and in consultation with the City Council and the City’s Planning Commission. 1.2. The Finance Department will prepare a six-year financial forecast evaluating the revenue requirements for each utility and determine the sufficiency of existing rates to finance forecasted operating and capital costs. The evaluation will include identifying any significant changes in services, customers, laws/regulations, and/or consumer behavior (such as water usage) that may affect utility expenses and revenues. Results of the six-year financial forecast will be reviewed with the City Council coincident with the Council’s review of the six-year General Fund financial forecast. 1.3. Similar to the City’s General Fund, one-time utility resources (such as grants and fund balance) should not be used to finance on-going utility expenses. 1.4. Enterprise funds shall be budgeted on a flexible basis, which allows activities to expand and contract in accordance with increased or decreased revenue earning activity. 1.5. The City will promote a local improvement district program for certain street, water, sewer, and storm drainage improvements. They will be funded with no protest covenants obtained from property owners whenever possible. Page 35 2015-2016 Biennial Budget Section II: Process/Policies 1.6. Enterprise fund working capital in excess of that needed for operations may be used for capital needs in order to conserve the debt capacity of those funds for major facility expansions to meet future needs. 1.7. Depreciation shall be accounted for, and should be used, as a measure of capital development needs in the utilities. As such, the first priority for the use of such funds should be in maintaining existing services. Costs incurred because of growth should be borne by new users, and extension of services to new users should be on the basis of an investment decision by which the capital expenses will be recouped through rate income from new users. 2. Utility Rate Management 2.1. The City should adjust utility and other enterprise fund rates in increments adequate to offset inflation and to maintain adequate working capital balance and equities. Modifications to the City’s utility rates and/or rate structure will be reviewed and approved by the City Council. Utility rates should be approved for a rolling three to five year period (for example, utility rates evaluated in 2012 should include recommended rates for the period 2013 through 2017). Approval of utility rates sufficient to support forecasted utility expenses should occur prior to, or concurrent with, approval of the utility budget. 2.2. Utility rates will be sufficient to fully fund the forecasted direct and indirect operational costs and capital costs, including the cost of annual depreciation and to meet utility debt service coverage requirements, if any. 2.3. Utility rates should be periodically evaluated on a cost-of-service basis to ensure sufficiency and equity in the delivery of services to customer classes. Cost of service evaluations should occur once every 4 to 6 years or when significant changes in the mix or makeup of customers occur. 3. Utility Revenue Debt Management 3.1. The City will strive to maintain a ratio of 50% debt/50% equity (cash), achieved by debt- financing no more than 60% of each six-year utility capital facilities plan. 3.2. Gross utility rate revenue, net of operating expenses exclusive of depreciation, will be sufficient to provide a minimum of 1.25 times debt service coverage of all outstanding revenue bonds or the level of coverage called for in the revenue bond covenants, whichever is greater. 3.3. Revenue bond debt service coverage requirements can be met on a combined utility basis but will be conservatively tested on an individual utility bases. System development revenue, which can be included as part of the coverage test, should be excluded to further provide for conservative testing of coverage requirements. 3.4. In the event new revenue bonds are required to support the planned capital investments of the utility, approval of rates sufficient to pay the debt service including coverage requirements should occur prior to the issuance of such bonds. 4. Utility Reserve Management 4.1. Each utility fund should maintain adequate fund balances/working capital to meet cash flow requirements and unexpected contingencies. The City shall maintain minimum working capital balances in these funds for operations and maintenance expenses (depreciation not included). 4.1.1. Water, 25%, approximately 90 days; 4.1.2. Wastewater, Surface Water and Solid Waste utility funds, 16%, approximately 60 days; and 4.1.3. King County Wastewater Treatment, $360,000, approximately 2%. Page 36 2015-2016 Biennial Budget Section II: Process/Policies Section 6. Debt Management Policies Strategic use of short- and long-term debt is an important element of the City’s financial toolbox as its use can leverage existing resources and support temporary/short-term cash flow needs of the City and enable the accomplishment of large investments. However, as debt service payments can obligate City resources over a long period time, its use and impact on City cash flow, ratings by financial institutions, and compliance with statutory requirements should be carefully considered. 1. General Management 1.1. The City will not use short-term or long-term debt to support ongoing operations. 1.2. Prior to the decision to issue general obligation debt, which is an obligation against the general taxing authority of the City, the feasibility of alternative methods of financing using special assessments, fees/charges, and special revenue debt should first be determined. 1.3. The City will work to maintain strong ratings on its debt including maintaining open communications with bond rating agencies concerning its financial condition. 1.4. General Obligation (GO) Bond debt should be scheduled for repayment based on the entire outstanding debt not just the individual issue; in a manner which seeks to reduce fluctuation in the total tax rate. 1.5. The City will strive to improve its bond ratings by improving its financial stability. 1.6. The City shall employ competent financial advisors and bond attorneys for all large bond issues. 2. Debt Capacity 2.1. Annual debt service should not exceed fifteen percent (15%) of operating revenues. 2.2. Total direct debt should not exceed two percent (2%) of the City’s assessed value. 2.3. No more than sixty percent (60%) of the City’s capital program sho uld be debt financed. 3. Short-Term Debt 3.1. Short-term debt is defined as a period of three years or less. The City shall use short-term debt to meet temporary cash flow needs that are caused by a delay in receipting of anticipated revenues or for issuing long-term debt. 3.2. Interfund loans may be issued to meet short-term cash flow needs. Interfund loans will only be used when the recipient fund’s revenue stream is anticipated to be sufficient to repay the loan. 3.3. Interfund loans must be repaid within the period of one year or as stated in the ordinance or resolution, and will bear interest based upon prevailing rates. 3.4. All interfund loans require Council approval in the form of an ordinance or resolution. 3.5. The City will not use short-term debt for current operations. 4. Long-Term Debt 4.1. Long-term debt is defined as exceeding three years. Long-term debt will only be used when pay-as-you-go financing of capital projects is not feasible. Long-term debt service payments will not exceed the expected life of a project. Long-term debt will be used to finance City needs that can be capitalized and depreciated. 4.2. Long-term debt can be refunded if the net present value (NPV) of savings is at least four percent (4%). 4.3. Self-supporting bonds (such as special assessment improvement districts) may only be used to finance improvements associated with the subject improvement districts. Page 37 2015-2016 Biennial Budget Section II: Process/Policies Section 7. Equipment Replacement The City’s physical assets, such as vehicles and buildings, represent a significant investment of resources. Timely maintenance and replacement of these assets at the end of their useful lives is necessary for reliability and quality of public services and ensures public and employee safety. 1. General Management 1.1. The City will maintain a comprehensive inventory of its physical assets including its useful life, original purchase date and cost, information on its general condition, and the estimated value of replacement. 1.2. The City will maintain a replacement schedule by physical asset indicating the replacement cost and its corresponding source of funding. The replacement schedule will be reviewed annually and budgeted as part of the City’s biennial budgeting process. 1.3. The City will maintain its physical a ssets at a level adequate to protect the City’s capital investment and minimize future maintenance and replacement costs and provide for the timely maintenance and orderly replacement of capital and equipment from current revenues or equipment reserve funds where possible. 1.4. Equipment reserve funds will be maintained at levels sufficient to meet scheduled equipment replacement and ensure public and employee safety and to prevent a deterioration in City assets. 1.5. Accounting and tracking of City assets are codified under Administrative Code Section 100-31. Section 8. Cash / Investment Management The City’s Investment Policy is codified under Administrative Code #100-40. Consistent with this policy, the Finance Director will annually submit the investment policy to the City Council for review. Section 9. Reserve Policies Reserves and reserve management policies are an important and necessary part of any financial management plan. Reserves are established as a hedge against cash flow fluctuations that are expected to occur during the course of the year, to sustain the City during economic downturns, and to sustain City services in the event of unanticipated needs, catastrophic events or natural disasters. The following policies provide definitions for the appropriate level of reserves and how these resources should be replenished in the event they are used. 1. General Management 1.1. General government funds should maintain adequate fund balances or working capital to meet unexpected contingencies. 1.2. The City will maintain a Cumulative Reserve Fund in an amount of at least 5% of General Government operating expenditures, with a target of 10%. Expenditures utilizing the Cumulative Reserve Fund are used for stabilization of general operations during counter-cyclical times to protect the City from unforeseen contingencies and to maintain one year payments of general obligation debt service, and general governmental capital projects. Accumulation of reserves can be made from a variety of revenue sources and can include one-time revenues and year-end surpluses. 1.3. Minimum fund operating reserve balances will be maintained as follows: 1.3.1. The General Fund shall maintain at least 8% of total budgeted operating expenditures, with a target of 12%. 1.3.2. Each enterprise fund should maintain adequate fund balances or working capital to meet unexpected contingencies and cash flow needs. Each utility fund shall strive to ensure ongoing system integrity through reinvestment in the system. To mitigate impact to rates, the City will phase in system reinvestment over a 10-year period in equal 10% increments starting in 2012. Page 38 2015-2016 Biennial Budget Section II: Process/Policies 1.3.3. Other proprietary funds should maintain working capital balances of 10% to 20% of their budgeted operating, maintenance and capital expenditures. 1.3.4. Replacement reserves shall be established for equipment and computer software should the need continue beyond the estimated initial useful life, regardless of whether the equipment is acquired via lease, gift or purchase. Service charges paid by City departments to the appropriate Internal Service funds should include an amount to provide for replacements. Minimum reserves for these funds should be as follows: 1.3.4.1. Equipment Rental and Replacement: Operating reserves of 30 days (excluding depreciation) and replacement reserves equal to three times depreciation. 1.3.4.2. Innovation and Technology: Operating reserves of 30 days (excluding depreciation) and replacement reserves equal to three times depreciation. 1.3.4.3. Facilities: Operating reserves of 30 days and repair and replacement reserves equal to 50% of one year of operations. 1.3.4.4. Reserve balances of other funds shall be set through the budget process in an amount consistent with the purpose and nature of the fund. 1.4. Evaluation of reserve levels will be made in conjunction with the City’s budget. 2. Use and Replenishment 2.1. Use of reserves to address cash flow needs and for which funds will be replenished within one year can be authorized with Mayoral approval. 2.2. Use of reserves where replenishment exceeds one year will require review and approval by the City Council. This review will include the need for using reserves, the anticipated plan to replenish the reserve account, the anticipated rate and time period over which the fund will be replenished, and the source of funds. Regular reports to Council will be made as to the status of reserve replenishment. 2.3. The rate of replenishment will not exceed three years of use. Section 10. Lines of Authority This section delineates the roles and responsibilities of the Council, the Mayor and the Departments in the management of City resources. 1. General Management 1.1. The City Council has the authority to execute legislative policies and approve the City’s budget at the fund level. The City Council has the authority to review the status of the City’s financial performance and amend the budget at the fund level. 1.2. The City Council has the authority to review the City’s quarterly financial reports and to provide policy guidance to the Mayor on issues. 1.3. The Mayor has the administrative authority to oversee development of the biennial budget, to propose amendments to the City Council, to approve operating and capital spending decisions within the parameters of the Council approved budget, and to enter into contractual agreements to execute the intent of the budget. 1.4. Each Department Director has the authority to expend City funds within their approved budget authority and in accordance with direction and procedures prescribed by the Mayor’s Office and to recommend budget requests to the Mayor. Page 39 2015-2016 Biennial Budget Section II: Process/Policies Auburn’s Vision for the Future Auburn’s vision sets the overall direction for the City, and as such, focuses City goals on strategies developed toward implementation of this vision. The 2015-2016 Budget allocates City’s resources through the development of departmental objectives. The department objectives are designed to implement the Citywide strategies which in turn work toward the Citywide goals. These goals are designed to implement the Vision adopted by Council. The strategies coordinated by this budget are developed by Council and administered by the Mayor. The City Council and Mayor set a direction in 2006 for the City by establishing Vision 2016 which looks ahead and envisions what the City should look like in 10 years. Again, the Vision has been updated from time and during each budget cycle to maintain relevanc y. The 2015-2016 budget continues to implement the vision that the City Council and Mayor developed. 2015-2016 Citywide Goals and Strategies I. Provide for Public Safety 1. Continue to seek grant funding to support public safety enforcement activities. (Lead: Police) 2. Maintain patrol response times of less than 4 minutes. (Lead: Police) 3. Continue to work with the Green River Community College to ensure the safety and security of students. (Lead: Police) 4. Continue exploring innovative ways to address public safety needs of the community. (Lead: All) 5. Increase policy presence in downtown parks and business areas and become ambassadors of these areas. (Lead: Police, Parks) 6. Create a traffic schools to create a fine alternative for drivers. (Lead: Police, Legal, Court) II. Encourage a Sense of Community 7. Continue providing support to the Housing Home Repair program. (Lead: Community Development Services) 8. Continue to promote community outreach by involving citizens and business in their City Government. (Lead: All) 9. Continue to promote stability in neighborhoods and the downtown area. (Lead: Community Development Services) 10. Promote pride in Auburn and citizen engagement with City government via new technology (Lead: IT, Community Development) 11. Continue to develop the resources of the Les Gove Community Campus including the Youth/Teen Center, the Veterans and Human Services Center, and the creation of a truly centralized park concept. (Lead: Parks, Administration, Community Development Services) III. Encourage Economic Development 12. Complete a major update to the City’s Comprehensive Plan. (Lead: Community Development Services, Public Works) 13. Develop 10 year economic development strategic plan. (Lead: Community Development Services, Economic Development) 14. Continue marketing Auburn as the Regional Entertainment Center. (Lead: Community Development Services, Administration) 15. Continue to support the City’s economic development initiatives and programs. (Lead: Community Development Services, Administration) IV. Improve Designated Urban Center 16. Implement an annual downtown improvement project. (Lead: Community Development; Public Works) Page 40 2015-2016 Biennial Budget Section II: Process/Policies V. Complete Public Works Projects 17. Continue to seek sources of grant funding to support local and regional arterial and key transportation improvements. (Lead: Public Works) 18. Continue to replace, upgrade, and improve the reliability of storm drainage, water and sanitary sewer infrastructure. (Lead: Public Works) 19. Continued to implement local and arterial pavement preservation improvements throughout the City. (Lead: Public Works) 20. Complete design and construction of Mill Creek, Wetland 5K reach. (Lead: Community Development Services) 21. Construct Fenster Levee Setback phase 2B. (Lead: Community Development Services) 22. Design and construct Jovita Heights ‘fee in lieu of’ wetland mitigation project. (Lead: Community Development Services) 23. Update the Auburn Environmental Park Master Plan. (Lead: Community Development Services) 24. Implement the National Flood Insurance Program community rating system program. (Lead: Community Development Services) 25. Complete construction of major transportation improvements throughout the City. Major projects include the M Street Underpass, Auburn Way South Pedestrian Improvements and Auburn Way South Corridor Improvements. (Lead: Public Works) 26. Continue with phased replacements of all traffic signal lights with low-energy LED lights. (Lead: Public Works) VI. Plan Future City Development 27. Work with City Council on S.M.A.R.T. Goals. The acronym S.M.A.R.T. is an mnemonic to describe the key characteristics of a goal or objective and stands for Specific, Measurable, Attainable, Relevant, and Time-bound. (Lead: All Departments) 28. Prepare comprehensive plan major update. (Lead: Community Development; Public Works) VII. Actively Support Regional Transportation Improvements 29. Continue to participate in Regional Transportation Forums – SCATBD, RPEC, KCPEC, PSRC, PCTCC and RAMP on key transportation issues. (Lead: Public Works) 30. Continue to coordinate Community Development efforts with adjacent and regional agencies. (Lead: Public Works) VI. Enhance Quality of Life 31. Complete design and construction of Mill Creek. (Lead: Community Development, Public Works) 32. Develop a Citywide climate action plan and policy. (Lead: Community Development Services) 33. Implement the Citywide Arterial bicycle and safety improvements program. (Lead: Public Works) 34. Implement the biennial pedestrian crossing improvement program. (Lead: Public Works) 35. Continue to fund the Lakeland Hills and Community Circulator shuttle programs. (Lead: Public Works) 36. Provide for more parks and recreation opportunities including completing construction of new Lea Hill Park, expanding off-leash dog areas, and replacing playground equipment at Brannan and Dykstra Parks. (Lead: Parks, Arts, and Recreation) 2013 and 2014 Progress on Citywide Goals: I. Provide for Public Safety  Provided continuous police services to all six Police Department reporting districts and responded to community concerns within each district by working collaboratively with Community Response Team (CRT) Officers.  Continued to monitor and enforce intersection safety through the City’s Red Light Enforcement program and the City’s School Speed Zone enforcement program. Page 41 2015-2016 Biennial Budget Section II: Process/Policies  Continued to seek sources of grant funding to support law enforcement efforts related to sex offender monitoring/investigations, auto theft prevention, and DUI (Driving Under the Influence)/seat-belt emphasis patrols.  Lead city responsible for the Alive & Free Program and area law enforcement agencies with prevention and intervention services serving Auburn, Kent, Renton and Tukwila. II. Encourage a Sense of Community  Issued nine Neighborhood Matching Grants.  Provided housing repair funds to assist over 100 low-income homeowners with emergency and minor repairs to their homes.  Provided funding and coordination of Inclement Weather Sheltering which serves Auburn residents in need of emergency assistance.  Continued development of the strategy and logistics of the Veterans & Human Services Center.  Assisted in increasing the number of available transitional housing units available to domestic violence victims and crisis situations.  Continued to create and develop neighborhood meetings or neighborhood block watches (100 neighborhoods to date are involved).  Expanded National Night Out efforts and coordinated increased participation by more than 40%.  Initiated the Auburn Visioning process – Imagine Auburn. III. Encourage Economic Development  Continued to enhance relationships focusing on Economic Development with: Green River Community College, Auburn Area Chamber of Commerce, Auburn Downtown Association, etc.  Promoted Citywide economic development activities, including implementation of incentives.  Continued building of sister city relationships with cities in Japan, Korea, Italy and China.  Significant economic changes in the City included: relocation of Orion Industries to Auburn, with about 300 employees; expansion of the Schilling Brewing Company into a new 30,000 sq. ft. micro-brew and bottling plant; the acquisition of the Auburn Regional Hospital by MultiCare Medical Systems, creating the MultiCare Auburn Medical Center, adding new clinical space and several hundred new employees; major improvements to the Outlet Collection of Seattle; the completion of the Orion Industries facility, bringing 350 new jobs to Auburn; and construction beginning on the Trek Apartments, a five-story mixed use project in the downtown area. IV. Improve Designated Urban Center  Completed construction of the South Division Street Promenade.  Began the Main Street Streetscape Urban Design Project.  Began the design of the City Downtown Public Parking Lot Reconfiguration Project.  Created an outdoor sculpture gallery in downtown Auburn that rotates sculptures annually. V. Complete Public Works Projects  Completed construction on the M Street underpass and the A Street NW extension project.  Completed work on the new Lea Hill Park.  Completed the City Hall remodel.  Added new park acreage on the West Hill of Auburn with the purchase of the 10 acre West Auburn Lake property.  Added 20 acres of park land located along the Green River.  Secured over $10 million in grants to help fund projects in our Transportation Improvement Plan.  Executed agreements with the project partner and secured full funding for the South 277th St Widening Project (AWN to Green River Bridge).  Continue commitment to the SOS (Save Our Streets) program.  Completed the A Street NW Extension Project (A/B Corridor Phase 1).  Completed the South Auburn ITS (Intelligent Transportation System) expansion project. Page 42 2015-2016 Biennial Budget Section II: Process/Policies  Completed pre-design for M Street SE and Auburn Way South intersection improvements.  Continue to maintain the City’s utility infrastructure network.  Completed the Water Utility Meter & Billing System Improvements study, which will implement automated metering technology for the City, and identified a preferred solution.  Negotiated and executed an agreement to purchase water from Tacoma Public Utilities through the Cascade Water Alliance agreement. VI. Plan Future City Development  In 2013, performed 2,727 building plan reviews for residential and commercial development and 11,987 building inspections, averaging 48 inspections per day.  During 2013 and 2014, assisted in the permitting, renovations, and openings of Auburn High School, Trek Multi-Family development, two new buildings at Green River Community College, seven new warehouse/manufacturing facilities, the redevelopment and tenanting of the Outlook Collection, Waste Management compressed natural gas facility, the Fenster Levee Setback, Auburn Marketplace, the Jimmy John’s strip mall, two O’Reilly Auto Parts stores, Orion Aerospace, Multi - Care occupancy at the 3rd floor of 1 East Main Street, and the HCSA Laundry Facility.  Adopted ordinances that regulate communal residences, electric fences, three rezones, modifications to the C-1 zone, modification to impact fees, the 2012 building code, and a series of City-initiated Comprehensive Plan amendments.  In 2013, issued 429 new single-family residential building permits and 57 commercial building permits, with a combined total construction valuation of over $232 million. VII. Actively Support Regional Transportation Improvements  Continued to support southeast cities to develop rail transit program to Transit Center.  Participated in several regional transportation forums on key projects – South County Area Transportation Board (SCATBD), Regional Project Evaluation Committee (RPEC), King County Project Evaluation Committee (KCPEC), Puget Sound Regional Council (PSRC), Pierce County Transportation Coordinating Committee (PCTCC), and the Regional Access Mobility Partnership (RAMP).  Completed annual updates to the Comprehensive Transportation Plan and the 6-year Transportation Improvement Plan. VIII. Enhance Quality of Life  Continued the development of a community ‘One Stop Shop’ for Veteran’s & Human Services.  Continued the development of facilities and programs for youth and adults in Les Gove Community Campus.  Provided funding and coordination for the Olympic and Cascade Middle Schools’ summer programming serving at-risk youth.  Managed the annual Senior Citizen/Disability Discount and Rebate program.  Increased both attendance and vendor sales by 10% annually at the Auburn International Farmers Market.  Opened the Mary Olson Farm, with onsite guides and programs for summer weekend visitors.  Re-tooled the one-day ArtRageous festival into ArtRageous Zones at several special events to expand the scope and reach of access to a hands-on art experience.  Improved opportunities for park recreation including replacing playgrounds at Brannan Park and Tom Park, adding new exercise equipment at Game Farm Park, completed soccer field improvements at Brannan Park, and installing new drainage, curbing, parking lot, and patio/picnic area at Veteran’s Memorial Park.  Provide for greater recreation opportunities at the Auburn Golf Course including expanding social media marketing partnering with Costco, Golf Now, and The Golf Channel and offering text message, e-mail, and Facebook specials during slow times.  Assisted in increasing the number of available transitional housing units available to domestic violence victims and crisis situations. Page 43 2015-2016 Biennial Budget Section II: Process/Policies 2015-2016 Budget Strategy The 2015-2016 budget will be implemented by a series of objectives regarding development of resources and their allocation to various competing demands. 1. Avoid the addition of permanent staff positions, unless there is an offsetting revenue stream or reduction in current expenditures to support the position, and reviewing replacement staff for essential need. Limiting new programs until economic conditions or revenue streams capable of supporting them are in place. 2. Conserve the fiscal capacity of the City to meet potential future needs. 3. Use fund balance or working capital to finance capital equipment that maintains or enhances productivity. 4. Control discretionary expenditures. 5. Provide adequate training, and increasing technology and tools to enhance productivity. 6. Maintain a baseline of funding which continues to deliver high-quality municipal services with special attention to: a. Continue support of growth management b. Maintain effective legal services c. Provide continued public safety d. Support a diversity of recreational and cultural programs e. Maintain existing facilities 7. Provide staff support and funding for street maintenance repairs and improvements to meet planning requirements and benefit from available funding opportunities. 8. Enhancing the capacity of the infrastructure where funding opportunities exist by giving priority to providing necessary matching funds. 9. Continuing operation of the City’s enterprise functions on a business basis. 10. Exploring all opportunities for economic development that will provide a return to the City of Auburn. Use of Budget Tools This budget uses a variety of tools to implement these objectives: Financial Measures The City of Auburn’s budget places a high priority on maintaining the fiscal integrity of the City by managing reserves to counterbalance economic cycles while responding to emerging needs. When new programs are added, each is closely evaluated to ensure that it can be supported over the long run. Temporary “growth period” revenues can also be used for capital needs of a non -continuing nature. Enhanced revenue also can build reserves to provide counter-cyclical balance (e.g., a rainy- day fund). The main purpose of such a reserve is to allow the City to respond to funding needs in an economic recession without having to resort to new taxes. The City has established a Cumulative Reserve Fund both for building revenues for major capital needs and to provide a counter-cyclical balance. It is anticipated that the development of residential construction will continue due to, in part, low interest rates coupled with pent-up demand. The need for services has and will continue to be substantial, particularly police services. Some of these services are required before revenue is actually received from the developments. The challenge becomes to judiciously expand services at a rate that provides reasonable coverage and protection to the public within the constraints of available revenue. New long-term funding commitments need to be avoided as much as possible until new revenue capacity develops. Consequently, the priority is on completing existing funding commitments and baseline needs, while carefully expanding services and protecting reserves. Page 44 2015-2016 Biennial Budget Section II: Process/Policies Baseline Budget The baseline budget funds the City’s ongoing operations. As such, it is an essential tool for implementing goals and elements of strategy directed at continuing the existing array of services at a high-level of effectiveness and efficiency. The budget strategy places a high priority on continuing to fund programs that will protect the City’s ability to maintain and enhance quality of life and on programs that meet the continuing public safety needs of our neighborhoods. These needs will be funded by the appropriate use of the existing capacity of City programs. Capital Budget The Capital Improvement Fund is used to accumulate funds to finance large projects that could not otherwise be done in one year from General Fund revenues. Projects include major improvements, acquisition of new municipal facilities, and downtown revitalization. The fund is budgeted for about $2.2 million of expenditures in 2015. 2016 is budgeted for $5.6 million in expenditures – including a $3.3 million transfer to the Municipal Parks Construction Fund for the Auburn Community and Youth/Teen Center – leaving a projected ending fund balance in 2016 of $4.8 million for future projects identified in the Capital Facilities Plan. General Fund Priorities City General Fund revenues are forecasted conservatively but realistically. Increases in salary and benefits and in contractual services will be increased in accordance with union contracts. Revenue estimates are conservative and based on the 2013 actual and 2014 estimated revenues received. Costs may need to be reduced if revenue decreases from estimated amounts. The General Fund budget was developed under the following policy priorities: 1. Avoid new programs until new revenue sources to support them are identified. 2. Protect the City’s long-term fiscal integrity and Moody’s bond rating. 3. Maintain productivity. 4. Enhance efficiency and effectiveness. 5. Ensure adequate and ongoing support for City programs and activities. 6. Provide training, adequate technology and tools to enhance productivity. 7. Fund priority planning needs to enhance or promote economic development within the City and enforce code compliance. 8. Maintain programs directed at protecting the quality of life in the community and its neighborhoods. 9. Provide grant required matching funds for street improvements. 10. Seek out additional sources of revenue for street improvement and construction. 11. Fund continuing public safety needs. Many of these priorities are implemented in the development and review of the baseline budget proposals of various departments. Proprietary Fund Priorities The budget priorities in the Proprietary Funds are a continuation of past budget priorities, which have generally placed these funds on a sound, self-supporting basis. 1. Continue operation of the funds on a self-supporting basis. 2. Maintain the fiscal capacity of the utilities with appropriate measures. 3. Implement programs and rates to encourage resource conservation, particularly in water usage. 4. Maintain orderly development of capital facilities to meet needs. 5. Continue measures to enhance productivity and maintain new facilities as they come on line. 6. Continue programs that encourage greater recycling of our waste materials. 7. Focus on capital projects that deal effectively with the City’s growth. Page 45 2015-2016 Biennial Budget Section II: Process/Policies Other Funds Budget Priorities Fiduciary funds will be managed in a manner that continues to provide for their long-term obligations. The Insurance Fund will provide for insurance independence if needed. Debt service funds will continue to retire debt as appropriate. No additional funds will be added to the LID Guarantee Fund, as the fund is currently considered adequate. Page 46 2015-2016 Biennial Budget Section III: Financial Plan SECTION III: FINANCIAL PLAN Introduction The National Advisory Council on State and Local Budgeting (NACSLB) endorses the forecasting of revenue and expenditures in their Recommended Budget Practices. This section of the budget provides a combined view of both past and anticipated future revenue and expenditures for all funds. A detailed revenue analysis is presented for each fund type. The plan focuses analysis on revenue sources in order to inform users of this document on how the City funds services it provides to its citizens. A table, graph and explanation of major changes are provided for the General Fund, Special Revenue Funds, Capital Funds, Enterprise Funds, Internal Service Funds, Fiduciary Funds and the Permanent Fund. This is followed by a six-year forecast of revenue and expenditures along with a discussion of the factors that affect the forecast. Long term debt and debt capacity is discussed as well as the General Fund fiscal capacity. This section ends with a discussion of fund balance and working capital balances. A budget is a plan that develops and allocates the City’s financial resources to meet community needs in both the present and the future. The development and allocation of these resources is accomplished based on the foregoing policies, goals and objectives addressing the requirements and needs of the City of Auburn. While the other sections of this document present the budget in detail, this section provides an overview of the budget as a Financial Plan. As such, this section focuses on City strategies to maintain its financial strength and the basis for the expectation for future revenues. An important part of a financial plan is the City’s Capital Improvement Program. While the projects affecting 2015-2016 are summarized under Section VII, Capital Budget in this document, the entire Capital Facilities Plan (CFP) is outlined, in detail, in a separate document. Page 47 2015-2016 Biennial Budget Section III: Financial Plan Analysis of 2015-2016 Revenues by Source for All Funds The graph below presents the total new revenues that are anticipated to be available to support City programs during 2015 and 2016. The table shows the revenue by source of funds from 2013-2016. The revenues received by the City are derived from a diverse range of sources, and the types of revenues received by each fund vary significantly. $0 $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 $70,000,000 $80,000,000 Taxes Charges for Svcs Intergov Miscellaneous Licenses & Permits Fines & Penalties Transfers In Other Sources 2015 Budget 2016 Budget 2015-2016 Budgeted Revenues Total All Funds 2013 2014 2014 2015 2016 Revenues Actual Adj Budget Est Actual Budget Budget Taxes $49,158,813 $49,248,298 $50,505,809 $51,980,600 $52,868,900 Charges for Services 70,519,916 72,803,735 74,422,326 75,741,304 76,779,260 Intergovernmental 11,553,734 20,484,820 15,408,033 16,521,338 20,689,455 Miscellaneous 11,435,288 4,592,900 4,728,780 5,154,249 4,277,151 Licenses and Permits 3,041,948 1,900,247 2,367,594 1,851,300 1,844,600 Fines and Penalties 1,424,401 1,562,575 1,179,900 1,388,040 1,396,180 Transfers In 5,418,611 16,084,220 8,494,985 9,406,405 10,037,635 Other Sources 21,169,250 4,309,499 3,446,706 6,555,992 1,404,267 Total Revenues & Other Financing Sources 173,721,961 170,986,294 160,554,132 168,599,228 169,297,448 Beginning Fund Balance 91,609,872 109,898,910 109,898,910 84,534,959 70,939,703 TOTAL AVAILABLE RESOURCES 265,331,833$ 280,885,204$ 270,453,042$ 253,134,187$ 240,237,151$ Charges for Services The largest source of revenue for the City is charges for services which include user fees for utility services, recreational, planning and building activities and represent 44.9% and 45.4% of total revenues in 2015 and 2016 respectively. The majority of these charges are collected in the enterprise funds for services provided as stand-alone business type activities. Service revenue is also charged to other funds by internal service funds such as the Innovation and Technology Fund and the Facilities Fund to recoup the cost of services provided to other City departments. Page 48 2015-2016 Biennial Budget Section III: Financial Plan Tax Revenue The second largest revenue source comes from taxes. Sources of tax revenue include property taxes, retail sales taxes, utility taxes, admissions taxes, and gambling taxes. Tax revenue constitutes 30.8% of total revenue in 2015 and 31.2% in 2016. Almost all tax revenues are received in the General Fund to support the ongoing operations of the City. Effective in 2013, annual sales taxes collected from new construction activity is used to support activities in the Local Street Fund (Fund 103). The amount of sales taxes from new construction is estimated to total $1 .6 million in 2015 and $1.5 million 2016. Prior to 2013, $2.0 million in property taxes were used annually to support activities in the Local Street Fund with the remainder receipted into the General Fund. Intergovernmental Revenue Intergovernmental revenue consists primarily of Federal and State grants and other governmental contributions, including State shared revenues such as streamlined sales tax and motor vehicle fuel tax. Intergovernmental revenue constitutes 9.8% of revenue in 2015 and 12.2% in 2016. The increase in revenue in 2016 is primarily attributable to the $3.0 million State grant for the Auburn Community and Youth/Teen Center, as well as $1.1 million in Federal grants for various street preservation projects with the City. Revenues within this category are primarily used to fund the construction of street projects and other capital projects, such as park improvements within the Municipal Parks Construction Fund. Miscellaneous Revenue Miscellaneous revenue includes interest, rents and leases, contributions and donations, and Equipment Rental internal service fund revenue. The Equipment Rental Fund holds City vehicles as an asset and collects annual costs from departments in order to provide for maintenance and replacement of these vehicles. In 2013, approximately $5.3 million in developer contributions were collected in the Water, Sewer, and Storm Drainage funds. This category includes $1.0 million for developer contributions in 2015 for the road widening project on South 277th Street. License and Permit Revenue License and Permit revenue is dependent on the economy as most of this revenue is comprised of building, electrical and plumbing permits from new construction activity. During the 2013-2014 biennium, the City of Auburn experienced an influx of development activity. The 2015-2016 budget assumes continued expansion within the City – although at a slightly reduced rate. If the recovery in the economy stalls or occurs less quickly than currently anticipated, this revenue source may need to be adjusted downward. Fines and Penalties This revenue source is projected to be relatively stable. It includes false alarm, traffic and parking fines. Transfers In This revenue source represents transfers between funds, and includes payments to other funds for debt service, capital construction projects, grant matches and interfund loans. Transfers in 2015 are budgeted at $9.4 million and reflect $3.1 million in transfers from the Mitigation Fees fund for various arterial street projects and parks projects. Transfers in 2016 are budgeted at $10.0 million and include $5.3 million in transfers to the Municipal Parks Fund for the Auburn Community and Youth/Teen Center. Other Sources Other revenue sources account for 3.9% of total revenues in 2015 and 0.8% in 2016. Revenues in 2015 include $5.2 million in anticipated bond proceeds to fund the construction of major projects in the Water Fund. Page 49 2015-2016 Biennial Budget Section III: Financial Plan Analysis of 2015-2016 Budgeted Expenditures for All Funds The following graph presents the 2015 and 2016 budgeted expenditures of the City by major category. $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 $40,000,000 Salaries Benefits Supplies Services & Charges Intergov Capital Outlay Debt Interfund Payments 2015 Budget 2016 Budget 2015-2016 Budgeted Expenditures Total Baseline Budget 2013 2014 2014 2015 2016 Actual Adj Budget Est Actual Budget Budget Salaries $31,352,275 $34,118,043 $33,686,663 $35,152,348 $35,830,918 Benefits 13,792,197 16,563,676 15,704,845 16,794,432 17,783,006 Supplies 2,959,014 4,079,535 4,004,227 4,152,208 4,098,434 Services & Charges 31,924,469 42,649,267 42,068,042 38,671,537 39,968,237 Intergov 26,424,982 37,964,518 29,011,413 31,926,605 32,662,635 Capital Outlay 23,117,312 67,838,789 45,373,353 35,158,094 33,682,787 Debt 9,336,116 9,848,191 9,799,916 7,934,159 9,329,190 Interfund Payments 11,330,266 11,107,152 11,107,152 12,405,101 12,160,011 Other Uses 5,196,292 (4,837,529) (4,837,529) - - Designated Fund Balance 6,296,411 5,597,999 6,883,607 4,423,454 4,214,517 Undesignated Fund Balance 103,602,499 55,955,564 77,651,352 66,516,249 50,507,416 ALL FUNDS TOTAL $265,331,833 $280,885,204 $270,453,042 $253,134,187 $240,237,151 Salaries and Benefits Salaries and benefits are budgeted at approximately $51.9 million in 2015 and $53.6 million in 2016 and are in accordance with current labor agreements for 2015 and 2016. The 2015 budget includes an increase of six FTE’s due to program improvements and service enhancements. Significant changes in benefits include anticipated increases in medical benefits (2015: +5.8%; 2016: +5.8%), increases in dental benefit costs (2015: +6.0%; 2016: +6.0%) and additional vision benefit costs (2015: 5.0%; 2016: 5.0%) as projected by the Association of Washington Cities. The budget includes an increase in the Labor and Industries rate of 3.1% in both 2015 and 2016. Pension contribution rates for PERS Plan 2 and PERS Plan 3, which are set by the State of Washington, are projected to increase from the current 9.21% in 2014 to 12.47% in 2015. Page 50 2015-2016 Biennial Budget Section III: Financial Plan Services and Charges The City contracts for professional services as needed. Some examples of these costs include legal expenses, appraisals, surveys and consulting services. Other categories in this object include communications, travel, advertising, rentals, insurance, repairs and maintenance and utility charges. Intergovernmental Charges Intergovernmental expenditures are budgeted at $31.9 million in 2015 and $32.7 million in 2016. These expenditures include transfers to other funds for debt service, capital construction, and street project funding. Transfers between funds are budgeted at $9.4 million in 2015 and $10.0 million in 2016. Intergovernmental expenditures include the contractual costs for sewage treatment to King County as well as the contractual cost for the South Correctional Entity (SCORE), Valley Communications Center for 911 services, and payments to King County District Court for municipal court and probation services. Capital Outlay Approximately $35.2 million has been allocated for capital improvement and projects for 2015 and $33.7 million in 2016. Most of the capital expenditures are budgeted in the Utility funds, with the balance of capital expenditures primarily in the Arterial and Local Street construction funds and the Municipal Parks Construction Fund. These categories fluctuate from year to year and are dependent on available funding from grants, loans, one-time revenues, and service fees. Examples of capital projects scheduled in 2015-2016 include: the 277th Street Corridor Capacity Project, West Main Street Improvement Project, implementing Advanced Metering Infrastructure (AMI), Phase 2 of the Auburn Way South Flooding project, and construction of the Auburn Community and Youth/Teen Center. Interfund Payments Payments to the Internal Service Funds are budgeted at approximately $12.4 million in 2015 and $12.2 million in 2016. These are charges paid for equipment repair and replacement as well as software, hardware, technology, multimedia and facilities services. These are internal services provided by the City’s Equipment Rental Fund, Facilities Fund and the Innovation and Technology Fund to other City departments. Page 51 2015-2016 Biennial Budget Section III: Financial Plan REVENUE ANALYSIS GENERAL FUND The City’s General Fund receives a wide variety of revenue. This section of the budget discuss es the key factors that affect revenue for the next year. General Fund Revenue By Funding Source 2012 2013 2014 2015 2016 Actual Actual Est Actual Budget Budget Beginning Fund Balances: Designated/Reserved 300,825 342,025 221,614 221,614 221,614 Undesignated 15,937,245 16,006,917 15,194,774 14,371,110 10,325,512 Total Fund Balances $16,238,070 $16,348,942 $15,416,388 $14,592,724 $10,547,126 Taxes: Property 12,866,488 14,415,456 15,699,417 16,708,900 17,133,500 Sales & Use 13,163,556 12,630,271 13,264,000 13,662,000 14,072,000 Utility 10,291,020 11,045,658 11,089,654 11,239,100 11,356,200 Other 3,551,233 3,724,245 3,917,300 3,992,400 4,058,400 Licenses & Permits 2,344,643 3,041,948 2,367,594 1,851,300 1,844,600 Intergovernmental 5,847,150 4,733,492 5,003,772 5,262,430 5,265,580 Charges for Service 2,432,736 2,144,329 3,622,479 3,380,880 3,404,580 Fines & Forfeitures 1,577,837 1,424,401 1,179,900 1,388,040 1,396,180 Transfers In 17,000 193,548 91,000 539,380 76,000 Other Revenues 869,135 645,747 781,100 743,250 747,200 Total General Fund $69,198,867 $70,348,035 $72,432,604 $73,360,404 $69,901,366 General Fund Tax Revenue Current estimates indicate that the City will receive approximately $44.0 million in tax revenue during 2014. Total revenues from taxes are anticipated to increase in 2015 to an estimated $45.6 million and $46.6 million in 2016. Voter-approved initiatives and State Legislative budget cuts to local tax distributions and State mandated increases to benefit rates have had a significant financial impact on the General Fund. In addition, there is continued uncertainty regarding State fiscal challenges including holes left by one-time budget fixes and funding for $1 billion to meet basic education mandates. Revenue budgeted for the next biennium is based on the assumption that the economy will continue to grow at a steady but moderate pace. If growth is slower than anticipated, revenues may have to be adjusted downward. Property Taxes Property taxes remain the largest single source of General Fund revenue for the City , constituting 28.4% of total General Fund revenues budgeted for 2015. Over the past several years, voters of the State of Washington have changed the property tax levying process through referenda and Page 52 2015-2016 Biennial Budget Section III: Financial Plan initiatives. Referendum 47, passed in 1997, changed the 106% limit to the lesser of six percent or inflation. There was a provision; however, that – with a finding of substantial need – a majority plus one vote of the City Council could raise revenue to the 106% limit. In 2001, the citizens voted on and passed Initiative 747 (I-747), which limits the increase in property taxes to the lesser of 1% or inflation. New construction, annexations and refund levies are additional. I-747 was declared unconstitutional by the King County Superior court on June 13, 2006 and overturned by a State Supreme Court decision in November 2007. Following this decision, the Washington Legislature approved House Bill 2416 reinstating the provisions of I-747 retroactively to 2002, thereby restoring the one percent limit on property tax increases. These legislative changes have significantly impacted the City as labor contracts have historically increased at an average rate of 3% while the City’s largest source of taxing authority that assists in the payment of those contracts is limited to 1%. Due to the Great Recession, the City experienced four consecutive years of declining property valuation during fiscal years 2010 through 2013. However, in 2014 this trend changed and the Assessed Valuation (AV) of property values increased 5.5% compared to the year prior. The 2015 and 2016 property tax revenues are based upon an estimated 10% annual increase in overall Assessed Value (AV). This recovery, combined with the City’s ability to tap into the banked capacity, is expected to increase property tax revenues in the amount of $1.0 million in 2015. Note: prior to 2013, $2.0 million in property taxes were used annually to support activities in the Local Street Fund with the remainder receipted into the General Fund. Sales Tax The sales tax rate in the City of Auburn is 9.5% on all retail sales. Within this, the net City tax rate is 0.84%, after accounting for the share received by counties and a State administrative fee 1. Sales tax receipts have fluctuated in Auburn as about one-third of the City’s retail sales activity are derived from new construction and auto sales, both of which are highly sensitive to economic conditions. Since 2013, sales taxes received from new construction have been transferred to the Local Street Fund in support of the City’s Save Our Streets (SOS) program. This is estimated to total $1.6 million in 2015 and $1.5 million in 2016. In 2015 and 2016, sales taxes are estimated to increase by 3.0% annually to a total General Fund contribution of $13.7 million and $14.1 million, respectively. Utility Taxes This category includes utility taxes, which are taxes applied to utilities providing services in the City, including City-owned and private utilities. Utility taxes, as a whole, have been considered to be very stable from year-to-year, not only in the amount received, but also in terms of consistent growth rates. Interfund utility taxes are charged at 7.0% on the four major City utilities: Water, Sewer, Storm Drainage, and Solid Waste. 1% of this utility tax is dedicated to fund Arterial Street Preservation. Other City utility taxes include a 6.0% tax assessed on electric and natural gas providers, of which 1% of this tax is dedicated to fund Arterial Street Preservation. Other Taxes This category includes sales tax credit for annexation, criminal justice sales tax, admissions tax, leasehold excise tax and gambling taxes. These revenues are budgeted at $4.0 million in 2015 and $4.1 million in 2016. The sales tax credit for annexation is budgeted at $1.9 million per year in 2015 and 2016. The second largest tax source in this category is criminal justice sales tax, which is budgeted at $1.6 million in 2015 and 2016. Gambling taxes include a 2.0% tax on amusement games, 10% tax on punchboards and pull-tabs, and 4% on social card rooms. Tax revenues in this category are fairly consistent and make up 6.8% of General Fund revenues in 2015 and 2016. 1 The local City sales tax rate is 1.0%, of which 15% is distributed to counties and the State retains 1% for administrative costs, resulting in a net rate of .84%. Page 53 2015-2016 Biennial Budget Section III: Financial Plan $- $4,000,000 $8,000,000 $12,000,000 $16,000,000 $20,000,000 2012 2013 2014 2015 2016 General Fund Tax Revenue Property Sales & Use Utility Other Other General Fund Revenue Licenses and Permits License and permit activities are user fees that are derived from various regulatory activities of the City. The bulk of this revenue is derived from building permit activities. Since this activity is dependent on new construction, it can fluctuate greatly depending on the economy, interest rates and available land. New construction has been robust for the past few years and is projected to continue to stay strong through the next biennium. Building permit revenues in 2013 reached an unprecedented rate, at $2.1 million. It is projected that 2015 and 2016 building permit revenues will continue to be steady, although at a lower level than was experienced in 2013. Other revenues in this category include business licenses, plumbing and electrical permits, and pet licensing. The City’s business license fee is a flat $50.00. Pet licensing is a new source of revenue effective January 1, 2013 with transition of services from King County to the City of Auburn animal control and the Auburn Valley Humane Society (AVHS). Pet license revenues are budgeted at $160,000 in 2015 and $165,000 in 2016. Licenses and Permits are projected to be approximately 3.1% of budgeted General Fund revenues in 2015 and 2016. Intergovernmental Various state-shared tax revenues, including streamlined sales tax, motor vehicle sales tax, liquor excise tax and liquor profits and grant revenues dominate this category. The 2012 Legislature, as a strategy to balance the State’s budget shortfall, implemented changes that significantly affected the City’s liquor excise taxes and profits. Liquor excise taxes were suspended for a 12 month period starting July 1, 2012 ($320,000 one-time loss), with reinstatement at about 65% of original levels starting July 1, 2013 ($200,000/year permanent loss). Streamlined sales taxes were provided to cities starting in 2008 as a means to fully mitigate local losses as a result of the State’s cha nge to a destination based sales tax model. During the 2012-2013 fiscal budget the Legislature reduced streamlined sales taxes by 3.4%, resulting in a $68,000 loss of revenue. This revenue stream has been fully reinstated and is budgeted at $2.0 million annually for the 2015 and 2016 biennium. Page 54 2015-2016 Biennial Budget Section III: Financial Plan Other major sources of revenue in this category include Federal Community Oriented Policing (COPS) grants. It is anticipated that the City will receive $290,000 for the Federal AARA COPS grant which will be used to support the funding of 7.0 FTE’s in the Police Department. The City anticipates receiving $630,000 annually from the Muckleshoot Indian Tribe for City services rendered, including police calls for service, court services, and street maintenance. Payment from the Tribe is based upon actual service delivery and is reconciled each year with Tribe management. Charges for Services This category consists of user fees that are derived primarily from recreational fees paid by participants for programs provided by the City’s Parks, Arts and Recreation Department, plan check fees paid to the Community Development Department, and reimbursement for off duty law enforcement services rendered. Revenue from recreational services tends to gradually increase with community growth and demand. Recreational fees support about 20% of the costs of the related services. Plan check fees are derived from the review of proposed new construction and development activities. Plan checks are likely to hold steady in 2015 as they follow new construction and permitting activity. Due to an accounting change effective January 1, 2014, all revenues associated with the Auburn Golf Course are accounted for the General Fund. The Golf Course charges for services revenue is budgeted at $1.2 million in 2015. Charges for services constitute approximately 5.7% of total General Fund revenue in 2015 and 2016. $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 2012 2013 2014 2015 2016 General Fund Revenue Licenses & Permits, Intergovernmental and Charges for Service Licenses & Permits Intergovernmental Charges for Service Fines and Forfeits Fines and forfeits consist mainly of parking infractions, traffic fines, and fines derived from the City’s photo enforcement program. Fines and forfeits are projected to be 2.4% of the total 2015 and 2016 budgeted revenue. Transfers In Transfers in consist of transfers receipted into the General Fund in support of internal City operations. Budgeted transfers into the General Fund in 2015 include $350,000 from the Innovation and Technology Department to fund general governmental program improvements, and $113,000 for Economic Development activities. Page 55 2015-2016 Biennial Budget Section III: Financial Plan Other Revenues Other revenue consists primarily of interest revenue, contributions and donations, insurance recoveries, facilities rentals, and golf cart rental revenues. Facilities rental revenues are projected to remain stable at approximately $300,000 in 2015 and 2016. Due to an accounting change effective January 1, 2014, golf cart revenues are accounted for the General Fund and are now included in this category. Golf cart rental revenues are budgeted at $210,000 in 2015. Interest revenues are projected to decline in the next biennium due to lower interest rates. $- $500,000 $1,000,000 $1,500,000 $2,000,000 2012 2013 2014 2015 2016 General Fund Revenue Fines, Transfers In and Other Revenues Fines & Forfeitures Transfers In Other Revenues Page 56 2015-2016 Biennial Budget Section III: Financial Plan SPECIAL REVENUE FUNDS The City has ten special revenue funds presented in this budget. These funds account for the proceeds of specific revenue sources and are legally restricted to expenditures for specific purposes. Special Revenue Funds Revenue By Funding Source 2012 2013 2014 2015 2016 Actual Actual Est Actual Budget Budget Beginning Fund Balances 15,075,393 17,031,940 19,655,705 14,569,685 11,339,783 Taxes 4,519,271 4,643,105 4,397,880 4,333,200 4,203,800 Intergovernmental 11,795,777 5,099,113 7,318,643 10,126,537 11,783,040 Charges for Services 1,465,462 1,698,830 1,156,000 996,000 996,000 Miscellaneous 368,625 121,148 127,284 1,135,920 86,020 Other Sources 4,803,426 5,509,842 2,435,828 4,458,453 1,463,047 Total Revenue 38,027,953$ 34,103,978$ 35,091,340$ 35,619,795$ 29,871,690$ $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 2012 2013 2014 2015 2016 Special Revenue Funds Other Sources and Intergovernmental not included Taxes Charges for Services Miscellaneous Taxes Tax revenue in the Special Revenue Funds is derived primarily from utility taxes and sales taxes, both of which are used to support the City’s transportation program s. Current City policy directs 1.0% of the utility tax to the Arterial Street Preservation Fund. This revenue is budgeted at $2.1 million in both 2015 and 2016. Beginning in 2013, sales taxes collected from new construction projects are deposited into the Local Street Fund in support of the City’s Save Our Streets program. In 2015 and 2016, the amount budgeted is $1.6 million and $1.5 million respectively. Prior to 2013, the City dedicated $2.0 million annually in property taxes to the Local Street Fund. Another tax which supports activities in the Special Revenue Funds is the Motor Vehicle Fuel Tax (MVFT). The City receives approximately $1.5 million annually in MVFT. Of this, $530,000 is deposited into the Arterial Street Fund and $7,100 into the Recreation Trails Fund. The remainder is deposited into the General Fund. Other taxes collected include the Business Improvement Assessment (BIA), which is a tax levied by the City on all businesses within the downtown core area. Retail businesses are levied $0.15 per square foot and service businesses are levied $0.15 per square Page 57 2015-2016 Biennial Budget Section III: Financial Plan foot, up to a maximum of one thousand square feet. These funds then provide the resources that enable the Auburn Downtown Association to promote the central business area. There are approximately 264,500 square feet of service businesses and 225,300 square feet of retail space assessed annually. The Hotel/Motel excise tax is another source of revenue for this group of funds. Levied at 1% of the charges for lodging at hotels, motels and campgrounds, these funds are used to offset the cost of tourism promotion. Charges for Service Special Revenue Funds charges for services are derived mainly from the Mitigation Fee Fund. This revenue consists of mitigation fees paid by developers. These revenues in 2015-2016 are budgeted conservatively at $1.0 million, as they fluctuate based on the local economy. Miscellaneous Miscellaneous revenue consists primarily of developer contributions and interest income which is budgeted conservatively in 2015 and 2016. The 2015 budget includes a one-time developer contribution of $1.0 million for the 277th Street Corridor Capacity Project. Intergovernmental This funding source has traditionally been the largest of all categories in the Special Revenue Funds. Intergovernmental revenues are grants, entitlements, shared revenues and payments provided by one government to another. These funds include Federal, State and local grants and State entitlements. The majority of this funding is Federal grant monies as well as State grant monies from the Washington State Department of Transportation (WSDOT) for Arterial Street projects. Fluctuations from year to year for this source of revenue can be directly related to project activity since the majority of this revenue is received on a reimbursement basis. The Arterial Street Fund is anticipating approximately $9.6 million of State and Federal funding for 2015 and $11.3 million from Federal funding in 2016. Major arterial street projects include the 277th Street Corridor Capacity Project, 320th Street Corridor Improvements, Auburn Way South Corridor Safety Improvements (SR-164), and improvements along West Main Street. Other Sources This revenue source consists of Public Works Trust Fund (PWTF) loan proceeds and transfers from other funds to the Special Revenue funds. Most of the budgeted transfers will be for the continued support of Arterial and Local Street projects identified in the Transportation Improvement Plan. $- $3,000,000 $6,000,000 $9,000,000 $12,000,000 $15,000,000 $18,000,000 2012 2013 2014 2015 2016 Special Revenue Funds Other Sources and Intergovernmental Other Sources Intergovernmental Page 58 2015-2016 Biennial Budget Section III: Financial Plan CAPITAL PROJECT FUNDS The City maintains three capital project funds: the Municipal Parks Construction Fund, the Capital Improvement Fund and the Local Revitalization Fund. Major non-proprietary capital acquisitions and construction are budgeted in these funds separately from operations. Capital Project Funds Revenue By Funding Source 2012 2013 2014 2015 2016 Actual Actual Est Actual Budget Budget Beginning Fund Balance 8,794,938 7,449,566 10,136,476 9,601,465 9,135,104 Taxes 1,879,873 2,352,750 1,820,000 1,725,000 1,725,000 Intergovernmental 1,342,956 1,007,770 849,444 150,000 3,150,000 Charges for Service 11,064 11,111 11,100 11,100 11,100 Miscellaneous 141,041 150,577 581,094 59,527 260,146 Other Sources 51,376 2,957,858 1,966,160 515,000 5,625,790 Total Revenue 12,221,248$ 13,929,633$ 15,364,274$ 12,062,092$ 19,907,140$ $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 2012 2013 2014 2015 2016 Capital Project Funds Revenue Taxes Intergovernmental Other Sources Taxes The City is authorized to levy Real Estate Excise Tax (REET) up to ½% on all real property sales transactions within the City. The City of Auburn levies the allowable ½%. Revenues from this tax must be used for financing capital facilities specified in the City’s Capital Facility Plan. REET is divided into quarter percentages. Both the first and second ¼% may be used for streets, sidewalks, street lighting systems, traffic signals, bridges, domestic water systems, and storm and sanitary sewer systems. In addition, the first ¼% may be used to purchase park and recreational facilities, law enforcement facilities, fire protection facilities, trails, libraries, and administrative and judicial facilities. Due to the nature of REET revenues being contingent upon real estate sales and the local economy, this revenue source is budgeted conservatively in 2015 and 2016. Page 59 2015-2016 Biennial Budget Section III: Financial Plan Intergovernmental The Capital Improvement Fund anticipates the receipt of $100,000 in grant revenue in 2015 for City sidewalk repairs and improvements. Grant revenues budgeted in the Capital Projects Fund in 2016 total $3.2 million; of this, $3.0 million is a State grant for the Auburn Community and Youth/Teen Center. Other Sources Other funding sources consist of interfund operating transfers in from other funds , bond proceeds, and the sale of fixed assets. These transfers are used to fund the capital projects to be determined by City Council. 2016 includes a one-time $5.3 million transfer in for the Auburn Community and Youth/Teen Center. $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 2012 2013 2014 2015 2016 Capital Project Funds Revenue Charges for Service Miscellaneous Charges for Services Portions of all adult team sport fees are put into the capital facility program in the Municipal Parks Construction Fund. These funds are then used to construct park facilities to benefit the users of the parks and fields. Miscellaneous Miscellaneous revenue includes interest earnings on idle fund resources and contributions or donations from developers or other organizations for community projects. The 2016 budget includes a $200,000 contribution for a new spray park and additional park improvements at Sunset Park. Investment income is budgeted conservatively in 2015 and 2016. Page 60 2015-2016 Biennial Budget Section III: Financial Plan ENTERPRISE FUNDS The City maintains seven enterprise funds in the budget to separately account for the revenues derived from services provided and the associated expenses. The City enterprise funds include the following services: Water, Sanitary Sewer, Sewer Metro, Storm Drainage, Solid Waste, Airport and Cemetery. The following table and graph depicts the amount of revenues received by major source. Enterprise Funds Revenue By Funding Source 2012 2013 2014 2015 2016 Actual Actual Est Actual Budget Budget Beg. Working Capital 40,588,374 34,597,897 47,449,303 31,524,519 27,781,107 Charges for Services 49,910,213 56,678,680 59,137,096 60,080,652 61,253,438 Miscellaneous 8,102,254 9,367,982 1,885,450 1,695,400 1,751,700 Other Sources 581,505 14,442,543 2,849,424 6,360,739 585,656 Intergovernmental 1,019,455 576,447 2,130,175 736,156 242,000 Total Revenue 100,201,800$ 115,663,549$ 113,451,448$ 100,397,466$ 91,613,901$ $0 $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 $70,000,000 2012 2013 2014 2015 2016 Enterprise Funds Revenue Charges for Services Miscellaneous Charges for Services This revenue source represents fees charged by the City’s enterprise funds in return for a public service. Over 62% of the City’s enterprise fund charges for service revenue are collected in the Sewer and Solid Waste Funds. Approximately 70% of the sewer revenues are related to pass- through charges from King County for Metro services, which is for the treatment and disposal of the City of Auburn’s sewage. Solid Waste collection is contracted through Waste Management Inc. Garbage rates are structured in a way that encourages participation in the recycling program. The utility revenues are directly affected by growth factors and rate increases. The City normally reviews the fees charged for utilities on an annual basis to ensure the fees charged cover the costs associated with providing the services. Charges for services in the Cemetery Fund are for lot sales and retail sales for burial related products. Page 61 2015-2016 Biennial Budget Section III: Financial Plan Miscellaneous Miscellaneous revenue includes contributions from developers, Airport property rentals, and interest earnings on idle fund resources. System capital contributions are paid by developers during the permitting process and are used for capital improvements. Other contributions include non-cash developer contributions as they build or improve system assets. Developer contributions have been significant in the recent past, although the 2015 and 2016 budget is set conservatively as this revenue source is dependent upon development activity. Airport property rentals make up approximately 40% of the enterprise funds’ miscellaneous revenue budget. $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 2012 2013 2014 2015 2016 Enterprise Funds Revenue Other Sources Intergovernmental Revenue Intergovernmental This revenue primarily represents grants received in the Storm Drainage, Solid Waste and Airport funds. Intergovernmental revenues in 2014 include State grants in the amount of $1.0 million from the Department of Ecology for the construction of storm drainage improvements and expansion of the decant facility at the City’s maintenance and operations facility. This also includes $714,000 in Federal grants from the Federal Aviation Administration (FAA) for multiple projects including the Asphalt Rehabilitation and Seal Coat Project, the Airport Master Plan and the Wildlife Hazard Assessment. Lastly, the Solid Waste Fund is expecting annual grants in the amount of $112,000 for education and outreach. Other Sources This revenue source represents transfers in and resources available from Public Works Trust Fund loans (PWTF) and bond proceeds. In 2013, other sources include $7.2 million in revenue bond proceeds in the Water Fund, $5.2 million revenue bond proceeds in the Storm Drainage Fund, and $1.5 million PWTF loan in the Water Fund. 2015 includes $5.2 million in bond proceeds in the Water Fund. Page 62 2015-2016 Biennial Budget Section III: Financial Plan INTERNAL SERVICE FUNDS The City’s internal service funds are used to budget for the financing of goods and services provided by one department of operation to other funds and departments on a cost reimbursement basis. The City has five internal service funds: Insurance, Workers’ Compensation, Facilities, Equipment Rental and the Innovation and Technology Fund. Internal Service Funds By Funding Source 2012 2013 2014 2015 2016 Actual Actual Est Actual Budget Budget Beg. Working Capital 12,718,980 11,946,814 13,118,699 9,970,010 7,921,959 Charges for Service 9,538,344 9,949,459 10,463,651 11,239,672 11,081,141 Miscellaneous & Other 1,395,455 1,709,671 1,630,900 2,127,250 2,045,469 Transfer In 500,340 200,280 855,595 758,000 396,000 Intergovernmental 149,025 136,911 106,000 246,215 248,835 Total Revenue 24,302,144$ 23,943,135$ 26,174,845$ 24,341,147$ 21,693,404$ $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 2012 2013 2014 2015 2016 Internal Service Funds Revenue Charges for Service Miscellaneous & Other Transfer In Intergovernmental Charges for Service Approximately 80% of the revenue source for charges is from the Innovation and Technology Department (IT) and the Facilities Department. Each department is allocated a portion of the costs for IT/Multimedia services, Facilities, Equipment Rental fuel and vehicle replacement, and charges for Workers’ Compensation reimbursements, which are then paid into the Internal Service Fund. Note: In an effort to reduce Citywide expenditures, the City of Auburn became self-insured for Workers’ Compensation insurance effective January 1, 2014. These revenues are reflected in the table and graphics above. Miscellaneous & Other The Equipment Rental Fund charges the departments for maintenance costs of City owned vehicles which is collected in the miscellaneous revenue category. This revenue source also includes interest revenue and insurance recoveries. Page 63 2015-2016 Biennial Budget Section III: Financial Plan Transfers In This revenue source is for transfers from other funds. The 2015 budget includes a $300,000 transfer from the Water, Sewer, and Storm Drainage funds for the construction of a storage building at the City’s maintenance and operations facility. The 2015 budget also includes a $250,000 transfer for the replacement of aging golf carts at the Auburn Golf Course, and the $208,000 annual loan repayment to the IT and the Equipment Rental funds. Intergovernmental The primary revenue source in this category is grant revenue and revenue generated from the IT Department for IT services rendered to Pacific, Algona, Valley Regional Fire Authority (VRFA), Black Diamond and Milton. Page 64 2015-2016 Biennial Budget Section III: Financial Plan FIDUCIARY FUNDS The City has two fiduciary type funds: the Fire Relief and Pension Fund and an unbudgeted Agency Fund for collection and disbursement of non-City funds. Fiduciary Funds By Funding Source 2012 2013 2014 2015 2016 Actual Actual Est Actual Budget Budget Beginning Fund Balance 2,666,531 2,551,843 2,446,991 2,580,481 2,486,300 Intergovernmental 63,205 70,036 308,558 70,000 70,000 Miscellaneous 6,028 10,480 6,000 6,000 6,000 Total Revenue 2,735,764$ 2,632,359$ 2,761,548$ 2,656,481$ 2,562,300$ $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 2012 2013 2014 2015 2016 Fiduciary Funds Revenue Miscellaneous Intergovernmental Miscellaneous Revenue Miscellaneous revenue primarily consists of investment income on idle cash. With the current low level of interest rates, 2015 and 2016 is budgeted conservatively. Intergovernmental This revenue consists of transfers in and revenue from fire insurance premium tax. The City receives this revenue from the State and it is allocated based on the number of retired firefighters who served the City. The increase in revenues in 2014 is due to a $230,000 transfer into the fund. Page 65 2015-2016 Biennial Budget Section III: Financial Plan PERMANENT FUND The City has one permanent fund, the Cemetery Endowment Care Fund. City policy provides that 10% of each lot, crypt or niche sale is to be deposited into the Cemetery Endowment Care Fund for the future maintenance of the Auburn Mountain View Cemetery once it is full. Resources in this fund are legally restricted to the extent that only earnings, not principal, may be used to support cemetery capital improvements. Permanent Fund By Funding Source 2012 2013 2014 2015 2016 Actual Actual Est Actual Budget Budget Beginning Fund Balance 1,556,570 1,585,916 1,629,564 1,663,664 1,697,864 Charges for Service 48,660 37,506 32,000 33,000 33,000 Miscellaneous 2,986 6,142 2,100 1,200 1,200 Total Revenue $1,608,216 $1,629,564 $1,663,664 $1,697,864 $1,732,064 $0 $25,000 $50,000 $75,000 2012 2013 2014 2015 2016 Permanent Fund Revenue Charges for Service Miscellaneous Charges for Services As provided by City policy and State law, 10% of the sale of each lot, niche and crypt is collected for the future maintenance of the Cemetery. Miscellaneous Interest revenue is collected on idle cash in this fund. This revenue may be transferred out to the Cemetery Fund to be used for capital projects. Page 66 2015-2016 Biennial Budget Section III: Financial Plan General Fund Six-Year Forecast A six-year forecast of the City’s General Fund follows this summary. The purpose of the forecast is to highlight issues associated with financial policies and budgetary decisions. It is not intended to be a multi-year budget. General Fund Six Year Revenue and Expenditure Forecast 2014 - 2020 2014 Estimated 2015 Forecast 2016 Forecast 2017 Forecast 2018 Forecast 2019 Forecast 2020 Forecast Taxes Property $15,699,417 $16,708,900 $17,133,500 $17,515,000 $17,900,000 $18,289,000 $18,682,000 Sales 13,264,000 13,662,000 14,072,000 14,494,000 14,929,000 15,377,000 15,838,000 Utility 11,089,654 11,239,100 11,356,200 11,495,500 11,594,050 11,715,787 11,839,211 Other 3,917,300 3,992,400 4,058,400 4,125,400 3,180,400 2,176,400 2,186,400 Licenses and Permits 2,367,594 1,851,300 1,844,600 1,562,900 1,568,200 1,573,500 1,578,800 Intergovernmental 5,003,772 5,262,430 5,265,580 5,233,550 4,851,400 4,855,600 4,859,800 Fees and Charges 3,622,479 3,380,880 3,404,580 3,276,080 3,283,680 3,291,280 3,298,980 Fines 1,179,900 1,388,040 1,396,180 1,404,520 1,412,860 1,421,200 1,429,640 Other 872,100 1,282,630 823,200 824,500 826,100 827,700 829,560 Total Revenues $57,016,216 $58,767,680 $59,354,240 $59,931,450 $59,545,690 $59,527,467 $60,542,391 Council and Mayor 767,926 915,017 937,491 960,110 983,374 1,007,307 1,031,932 Administration 2,151,515 2,131,729 2,158,585 2,156,447 2,205,551 2,255,935 2,307,641 Human Resources 2,916,731 3,073,497 3,187,533 3,258,506 3,331,259 3,405,847 3,482,325 Finance 1,249,600 1,379,406 1,415,390 1,453,305 1,492,456 1,532,894 1,574,670 City Attorney 1,880,945 2,202,161 2,196,706 2,253,098 2,311,241 2,371,201 2,433,046 Community Development 4,199,107 4,311,539 4,340,499 4,455,042 4,573,262 4,695,302 4,821,312 Jail - SCORE 5,460,000 3,670,000 5,533,542 4,049,400 4,130,388 4,212,996 4,297,256 Police 20,775,600 23,423,114 23,929,456 24,552,333 25,194,883 25,857,858 26,542,047 Public Works 2,656,777 2,641,029 2,711,502 2,785,929 2,862,854 2,942,378 3,024,606 Parks and Recreation 9,543,753 10,992,416 11,135,235 11,409,811 11,692,948 11,984,501 12,284,779 Street 3,306,718 3,365,676 3,419,634 3,502,622 3,588,000 3,675,851 3,766,264 Non-Departmental [a]2,931,207 4,707,694 3,769,956 3,884,742 4,003,796 4,127,300 4,255,445 Total Expenditures $57,839,879 $62,813,278 $64,735,529 $64,721,345 $66,370,011 $68,069,370 $69,821,323 Ending Balance 14,592,724 10,547,126 8,665,837 7,375,942 4,551,621 9,717 (5,269,215) Residual/Unused Budget - 3,500,000 3,500,000 4,000,000 4,000,000 4,000,000 4,000,000 Revised Ending Balance $14,592,724 $14,047,126 $12,165,837 $11,375,942 $8,551,621 $4,009,717 ($1,269,215) [a] The 2015 Forecast for Non-Departmental includes a one-time transfer of $1.3 million to the Cumulative Reserve Fund to replenish the fund for historical interfund support. Key 2015-2020 Assumptions: Property tax increase: 2015: 6.4% / 2016: 2.5% / 2017-2020: 1.0% plus new construction Retail Sales Tax growth: 2015: 3.6%, 2016-2020: 3.0% annually Salary and wage inflation: 2015: 1.5% - 2.0% per labor agreements / 2016: 2.0% Teamsters Union / 2017-2020: 2.0% annually Assumes contract revenues at SCORE (South Correctional Entity) will be sufficient to make the City’s debt service payments in 2017-2020 Benefit inflation: 5.0%/yr General inflation: 2.0%/yr Population growth: 1.0%/yr Sources of forecast assumptions: US Bureau of Labor Statistics; WA State Office of Financial Management; King County Office of Economic and Financial Analysis. Page 67 2015-2016 Biennial Budget Section III: Financial Plan General Fund Forecast 2014-2020 $0 $20 $40 $60 $80 2014 Estimated 2015 Forecast 2016 Forecast 2017 Forecast 2018 Forecast 2019 Forecast 2020 ForecastMillions Total Revenues Total Expenditures Revised Ending Balance Revenues and expenditures are projected on the basis of assumed economic and policy relationships. Revenues are forecasted on the basis of future economic and demographic factors with little dependence on past trends. Expenditures are forecasted based on past trends modified by present and future conditions. Future conditions are based upon a series of complex assumptions. This model has been used to test a large range of assumptions and policy options in the course of developing budget recommendations. Key assumptions and conclusions from this forecast are included below. As discussed in Section 1, the General Fund is the City’s largest fund and is used to account for the majority of general City resources and services. Approximately 80% of the General Fund’s revenues is derived from taxes and include property taxes, sales taxes, utility taxes and other taxes such as gaming and admissions taxes. These taxes are sensitive to changes in general economic conditions as well as legislative changes that prescribe how these revenues are determined and collected. This sensitivity is important because, should growth occur slower than anticipated, the adverse effect on fund balance may be greater than predicted. Forecasted revenues assume property tax assessed valuations will increase by 10.0% from $7.3 billion in 2014 to $8.0 billion in 2015 and again by 10.0% in 2016. In 2015, the City is expected levy $2.08 per $1,000 in assessed valuation compared to a maximum property tax levy rate of $2.37 per $1,000 in assessed valuation. Sales taxes are forecasted to grow by 3.6% in 2015. The 2016-2020 forecast assumes a continued strengthening of the economic recovery, which is expected to increase the pace of annual sales tax growth to about 3.0% per year over the remainder of the forecast period. Page 68 2015-2016 Biennial Budget Section III: Financial Plan While moderate revenue growth is expected, expenditures involving public safety and public services are expected to increase at a rate that outpaces revenue growth. Forecasted pressures on the cost of public service that are outside of the City’s control include State of Washington mandated pension contribution costs. Rates for the PERS 2 and PERS 3 public pension programs are expected to rise from the current 9.21% to 12.47% effective July 1, 2015. Healthcare costs are expected to rise 6.0% in 2015 and 6.0% in 2016, as projected by the Association of Washington Cities. Because departments typically under spend budgets each year, this forecast assumes residual budget is unused and rolled forward to be utilized in the subsequent year. The rate of under-expenditure will likely be restrained going forward due to the cumulative effects of revenue limitations from legislative and voter approved mandates. The forecast assumes that any reductions in the level of under-expenditures will be offset by efficiencies gained through process improvements. However, the City’s ability to realize budgetary savings in the future may be diminished as a result of these factors. Based on these trends, it is anticipated that the balance in the General Fund will decrease over the next several years to 5.9% of expenditures by 2019 as the pace of revenue growth will not be able to keep pace with growth in expenditures. The Finance Department will continue to study revenue options and enhancements to offset the increase in future expenditures. Long-Term Debt Obligations and Debt Capacity Like private citizens, municipalities must sometimes borrow funds to pay for large purchases like capital equipment and capital projects. As in the private world, the ability to borrow depends upon the borrower’s ability to pay the loan back, as indicated by credit rating, potential future earnings, etc. Unlike private citizens and companies, public entities have the additional parameters of statutory limits on borrowing, as measured by set percentages of assessed value and ratios of revenue to operating expenses. Debt incurred by the City is generally issued in the form of bonds, similar to promissory notes, which investors buy from the City, with the idea that the City will buy the bonds back at some future date – paying more money than the investor paid for them. Existing debt levels and the issuance of new debt can also impact the City’s operations. Issuing debt allows the City to proceed with large, much-needed capital projects that could not otherwise be funded by current revenues. Debt repayment spreads the cost of these large projects out over many years, which better reflects the length of time that the system will benefit from these assets and results in greater equity amongst system users. At the same time, funding from taxes and other revenue sources is limited. Therefore, issuing debt – with the associated cost of repayment with interest – reduces the amount of revenues available for operations. Debt service coverage requirements further constrain funds available for operations unless new or increased revenues are secured for this purpose. There are three types of bonds issued by the City of Auburn, differentiated by the basis of the guarantee of payoff to the investor. General Obligation or “GO” Bonds are based on the tax base or the assessed value of the municipality. When issuing a GO Bond, the City is pledging its future taxing powers to pay off the debt. GO Bonds can also be issued as a voted “levy” when ci tizens are willing to pay extra taxes to pay for a particular project. Another less common type of GO Bond is one that is secured by the City’s tax base, but is actually retired from utility revenues. Revenue Bonds are both guaranteed by and retired from specific future revenues (usually fees for a particular service). These are generally issued for utility capital projects, and guaranteed and retired by utility rate revenues. There is no general tax liability for these obligations. Local Improvement District or “LID” Bonds are issued through the formation of local improvement districts to provide specific capital improvements. Page 69 2015-2016 Biennial Budget Section III: Financial Plan General Obligation Bonds A general obligation bond comes in two forms: voted and non-voted. The total indebtedness for general purposes with or without a vote of the people cannot exceed 2.5% of the value of taxable property. Up to 1.5% may be authorized by City Council without a vote and are referred to as Councilmanic Bonds; however, any indebtedness available without a vote is proportionately reduced by any indebtedness with a vote in excess of 1%. The City may also levy, with a vote of the people, up to 5% of taxable property value for utility or open space and park facilities purposes. Any excess will proportionately reduce the margin available for general purposes. Total general obligation debt cannot exceed 7.5% of the value of property. The City debt obligations are well within the statutory limits for debt capacity. The following table summarizes the City’s current debt obligations as compared with its legal debt limits as of December 31, 2013: For Parks or Without General For Open Space A Vote Purposes Utilities Development Total Capacity 1.50%1.00%2.50%2.50% Statutory Limit 109,320,341$ 72,880,227$ 182,200,568$ 182,200,568$ 546,601,704$ Outstanding Indebtedness (64,047,284) - - - (64,047,284) Margin Available 45,273,057$ 72,880,227$ 182,200,568$ 182,200,568$ 482,554,420$ Source: City of Auburn 2013 CAFR With A Vote In 2010, the City issued $31,990,000 of general obligation bonds 2. The bonds were used for the following purposes: 1) refunding the remaining portion of the City’s outstanding 1998 Library bonds; 2) to pay for downtown infrastructure improvements, which included utility relocation and upsizing, a promenade with open plazas, and a new street surface; and 3) to pay for a portion of the cost of acquiring certain condominium units to provide city office space near City Hall (in the City Hall Annex building). The balance of these bonds at the end of 2014 is $27,700,000. The City issued $5,160,000 of general obligation debt in 2006 to provide funds for the design and construction of a new Golf Course clubhouse and improvements at the Cemetery 3. The balance of these bonds is $3,520,000. The City issued $1,655,000 in general obligation debt in 1999 to pay for the construction cost of hangars at the Auburn Airport. In 2005, the City refunded $1,375,000 of the 1999 general obligation bonds in order to lower the interest rate 4. The balance of these bonds is $815,000. The Valley Communications Center was established under an Interlocal Agreement between the cities of Renton, Kent, Auburn, Tukwila, and Federal Way. The Center, commonly referred to as Valley Com, provides consolidated emergency communications (dispatch) for police, fire and medical aid. The cost distribution to the participating cities is based upon calls for service. Under this agreement, the City of Auburn is contracted to pay approximately 20% of the debt service over a 15-year period. Originally issued in 2000, the debt was refinanced in 2010. The City of Auburn’s balance at the end of 2014 stands at $220,000 and the debt will be fully retired in 2015. 2 LTGO 2010A – 2010D General Obligation Bonds 3 2006 non-taxable and taxable General Obligation Bonds 4 2005 refunding General Obligation Bonds Page 70 2015-2016 Biennial Budget Section III: Financial Plan The South Correctional Entity (SCORE) was created under an Interlocal Agreement between the cities of Auburn, Burien, Federal Way, Renton, SeaTac, and Tukwila, and provides for correctional services for the detaining of arrestees and sentenced offenders. Under this agreement, the City is contracted to pay 31% of the debt service associated with a 2009 SCORE bond issue, over a 30-year period. The City of Auburn’s balance at the end of 2014 is $25,534,700. No additional general obligation bonds were issued in 2011 through 2013, and no new general obligation bonds are anticipated in 2015 and 2016. The City currently maintains a rating of Aa3 with Moody’s and a rating of AA+ with Standard & Poor’s for its general obligation debt. Revenue Bonds The City has approximately $30.7 million of principal in utility revenue bonds outstanding as of the end of 2014. The City has established a coverage ratio of 1.25 for the utility revenue bonds, whereby the net utility operating revenues will exceed 1.25 times the maximum annual utility revenue bond debt service cost. The annual debt service payment is paid from the utility user charges and system development fees. In 2005, the City refunded $2,765,000 of 1997 revenue bond debt in order to obtain a lower interest rate. The balance of the bond at the end of 2014 is $695,000. The 2010, the City issued $21,295,000 in revenue bonds used to construct or replace capital infrastructure in the Water, Sewer, and Storm utilities. In the Water utility, proceeds were used to buy wholesale water contracts, build a new reservoir, replace two booster pump stations, and replace water mains and other water system equipment. In the Sewer utility, bond proceeds were used to replace two pump stations, replace damaged sewer pipe, and upgrade pump station control systems. In the Storm utility, proceeds were used to replace a pump station, enlarge a flood control pond, and install new roadway drainage systems. At the end of 2014, the balance of this bond stands at $20,130,000. In 2012, the City Council approved Ordinance No. 6401 which established a series of planned rate adjustments which were designed to fully fund utility financial obligations through 2017, including the issuance of revenue bonds to support capital repair and replacement projects. In 2013, the City issued $11,415,000 in revenue bonds for the Water and Storm utilities. In the Water utility, bond proceeds were used to improve a reservoir and two well sites, replace aged water mains, replace water mains crossing under the Burlington Northern & Santa Fe (BNSF) Railway’s proposed third rail line, and to implement improvements to the utility billing system. In the Storm utility, proceeds were used to improve the storm drainage system to address potential flooding issues, and to encase or replace storm pipes crossing under BNSF’s proposed third rail line . The balance of this bond is $10,605,000. In 2015, the City expects to issue an estimated $5,150,000 in revenue bonds in support of planned capital projects with the Water utility. Moody’s has rated the outstanding utility revenue bonds Aa2 . Public Works Trust Fund Loans The City has six Utility Public Works Trust Fund Loans which have been used to fund water corrosion control, a reservoir protective coating project, the Auburn Way South sanitary sewer replacement, and Well 1 improvements. The balance of these six loans totals $7,462,862 at the end of 2014. Page 71 2015-2016 Biennial Budget Section III: Financial Plan In addition, the City has two Street-related Public Works Trust Fund Loans which funded the M Street SE Underpass Project and the Harvey Road NE & 8th Street NE Intersection Improvement Project. The balance of these two loans stands at $4,247,168. Local Improvement District (LID) Bonds The City has one Local Improvement District, LID #350. The balance of this bond at the end of 2014 is $31,370. The following debt payment schedule is for all outstanding debt. Year Principal Interest Principal Interest Principal Interest Principal Interest 2015 2,235,150 3,310,406 2,412,860 1,581,893 5,677 1,568 4,648,010 4,892,299 2016 2,099,950 3,219,326 2,457,859 1,531,384 5,961 1,285 4,557,809 4,750,710 2017 2,189,400 3,127,140 2,502,860 1,478,310 6,259 987 4,692,260 4,605,450 2018 2,266,100 3,027,605 2,552,859 1,424,523 6,572 674 4,818,959 4,452,128 2019 2,069,350 2,932,873 2,607,859 1,363,587 6,901 345 4,677,209 4,296,460 2020 1,949,150 2,846,490 2,485,491 1,291,538 - - 4,434,641 4,138,028 2021 2,027,900 2,763,650 2,545,491 1,244,626 - - 4,573,391 4,008,276 2022 2,107,350 2,703,789 2,378,406 1,134,724 - - 4,485,756 3,838,513 2023 2,181,800 2,640,015 2,422,291 1,037,661 - - 4,604,091 3,677,676 2024 2,269,350 2,570,580 2,492,291 937,311 - - 4,761,641 3,507,891 2025 2,361,550 2,494,905 2,459,447 833,331 - - 4,820,997 3,328,236 2026 2,040,300 2,238,207 2,529,447 726,059 - - 4,569,747 2,964,266 2027 2,120,600 2,174,659 2,439,029 604,426 - - 4,559,629 2,779,085 2028 2,212,450 2,108,477 2,529,029 478,538 - - 4,741,479 2,587,015 2029 2,295,850 2,038,463 2,538,646 347,612 - - 4,834,496 2,386,075 2030 2,393,900 1,964,373 2,633,646 211,930 - - 5,027,546 2,176,303 2031 2,486,950 1,641,860 943,646 70,771 - - 3,430,596 1,712,631 2032 2,598,100 1,561,308 973,646 38,424 - - 3,571,746 1,599,732 2033 2,702,350 1,477,270 108,360 4,876 - - 2,810,710 1,482,146 2034 2,813,150 1,389,592 108,360 4,334 - - 2,921,510 1,393,926 2035 2,470,500 948,575 108,360 3,793 - - 2,578,860 952,368 2036 2,570,950 853,257 108,360 3,251 - - 2,679,310 856,508 2037 2,679,500 753,836 108,360 2,709 - - 2,787,860 756,545 2038 2,791,150 650,109 108,360 2,167 - - 2,899,510 652,276 2039 1,240,000 597,143 108,360 1,626 - - 1,348,360 598,769 2040 - - 108,360 1,084 - - 108,360 1,084 2041 - - 108,360 542 - - 108,360 542 Totals 57,172,800$ 52,033,908$ 42,880,043$ 16,361,030$ 31,370$ 4,858$ 100,052,843$ 68,394,938$ Source: City of Auburn 2013 CAFR & Debt Service Schedules General Utility Revenue Obligation Bonds Bonds & PWTF Loans TotalLID Bonds Page 72 2015-2016 Biennial Budget Section III: Financial Plan General Fund Fiscal Capacity The City uses a range of strategies to maintain its fiscal security. Several of the financial policies are based on this strategy. First, the City maintains fund balances sufficient to meet the General Fund cash flow needs and estimated employee retirement cash outs for the biennium. This amounts to about 7% to 10% of General Fund expenditures. In good economic times, this fund balance can be budgeted higher than when the economy takes a turn for the worse. This balance serves as the first line of defense against a sudden and significant economic downturn. However, revenues are forecast moderately. This not only provides protection from needing to rely on the fund balance, it has provided a higher fund balance than originally budgeted, augmenting reserves. The City has a Cumulative Reserve Fund for two purposes. First, it allows the City to build funds for needed capital projects without having to rely exclusively on debt. Secondly, it provides long-term stability to City finances as a counter-cyclical balance. Money is put aside in good years (from higher than budgete d reserves), allowing the City a reserve to draw on in years of economic decline. The City also maintains two special purpose reserve funds to adequately meet specific and significant potential contingencies: 1) an insurance fund to augment regular insurance coverage and to provide for independence and/or stability, and 2) a guarantee fund to adequately secure the City’s LID program. Finally, the City has reserved an amount of taxing and other revenue capacities for worse case circumstances. These capacities are: User Fees There are several categories of user fees that could be increased to capture a larger share of associated costs. B&O Tax The City has the ability, but has chosen not to levy a Business and Occupation Tax on gross business receipts. This authority applied conservatively would yield about $1,000,000 per year. At higher rates, as much as $4,700,000 per year could be realistically achieved. Business Licensing Some jurisdictions have used business licensing as a means of generating additional revenues. A very aggressive program could yield as much as $750,000 per year. Page 73 2015-2016 Biennial Budget Section III: Financial Plan Fund Balance Trends Fund balance is the difference between assets and liabilities reported in a governmental fund. Fund balances are either designated (i.e., dedicated to a particular purpose) or undesignated (i.e., the remaining, un-appropriated balance of the fund after accounting for designated funds). Following are the fund balance trends for the City’s governmental, fiduciary and permanent funds from 2013 through 2016. Fund Balance 2013-2016 Cemetery General Special Revenue Debt Service Capital Project Fire Relief and Endowment Fund Funds Funds Funds Pension Fund Care Fund Actual: 2013 $15,416,388 $19,655,707 $45,788 $10,136,475 $2,446,991 $1,629,564 Estimated Actual: 2014 14,582,599 14,569,686 32,413 9,601,465 2,580,481 1,663,664 Budget: 2015 10,537,001 11,364,785 30,463 9,135,104 2,486,300 1,697,864 2016 5,165,837 8,631,651 28,513 5,390,816 2,391,641 1,732,064 $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 General Fund Special Revenues Debt Service Capital Fire Relief and Pension Cemetery Endowment Fund Balance City of Auburn: 2013-2016 2013 2014 2015 2016 The General Fund’s ending balance decreases significantly from the 2013 actual amount to 2016 budget as reserves are drawn down largely because General Fund revenues have not kept pace with the increased costs of services, such as health care and pension costs. The Special Revenue fund balance decreases between 2013 actual and 2016 budget primarily due to scheduled transportation project construction activity in the Arterial Street and Local Street funds. The Capital Projects fund balance decreases between 2013 actual and 2016 budget, reflecting construction activity, including the Auburn Community and Youth/Teen Center, which is scheduled for construction in 2016. Page 74 2015-2016 Biennial Budget Section III: Financial Plan No significant changes in fund balance are expected for the City’s Debt Service, Fire Relief and Pension, and Cemetery Endowment Care funds. Working Capital Proprietary funds are managed on a different basis than are general governmental services. The amount of expenses required for ongoing operation depends on the amount of activity that will be done next year. Since such activity provides new income to the fund directly in the form of charges for service, there is additional revenue to support those additional expenses. Therefore, the management of these funds is not focused on line items of revenue and expenses, but rather the “bottom line” of whether expenses are supported by revenue. This is measured by the working capital in each fund. In simple terms, “working capital” is similar to fund balance and is the r esult of all transactions during the year. An increase in working capital indicates that expenses are less than earnings. Since a City cannot make a profit, unlike private sector enterprises, working capital should not grow or decline and expenses and revenues should balance. However, working capital should accumulate to a level sufficient for at least four purposes: 1. Provide cash flow for operations and maintenance. 2. Provide a cushion or a contingency for unforeseen needs and emergencies. 3. Provide adequate security for long-term debt. 4. Allow for a capital development program to reduce the need for borrowing. The trend for working capital in each of the City’s proprietary funds is shown on the following page. The Water Utility working capital balance decreased between 2013 and 2014, reflecting the completion of over $11 million in construction projects. A rate study update was completed in early 2012 to fund forecasted operating and capital expenditures through 2017. The City Council agreed with the new financial plan, which provided for annual 3.5% rate increases for the period 2013 through 2017. Over $11 million in construction projects were completed in 2014, resulting in a significantly reduced fund balance. A water rate study update is currently in progress and is scheduled for completion in late 2014 or early 2015. An additional $5.2 million revenue bond is planned for 2015 to fund water system projects, including investments in automated meter reading technology. The Sewer Utility working capital balance decreased somewhat between 2013 and 2014 due to capital spending. A rate study update was completed in early 2012, to fund forecasted operating and capital expenditures through 2017. The City Council agreed with the new financial plan, which included no rate adjustments in 2013 and 2014 and annual 2.5% rate increases for 2015 through 2017. A sewer rate study update is currently in progress and is scheduled for completion in late 2014 or early 2015. The Storm Drainage Utility working capital balance decreased between 2013 and 2014, reflecting the completion of over $9 million in construction projects. A rate study update was completed in early 2012, to fund forecasted operating and capital expenditures through 2017. The City Council agree d with the new financial plan, which provided for annual 2.5% rate adjustments 2015 through 2017. A storm drainage rate study update is currently in progress and is scheduled for completion in late 2014 or early 2015. Page 75 2015-2016 Biennial Budget Section III: Financial Plan Working Capital Enterprise Funds Sewer Storm Water Sewer Metro Drainage Solid Waste Airport Cemetery Golf Course Actual: 2006 $9,623,966 $12,399,324 $0 $6,744,361 $2,746,031 $644,590 $609,812 $204,408 2007 10,470,267 14,443,192 - 7,394,547 3,035,185 851,386 677,065 562,750 2008 10,367,027 14,585,273 - 7,896,879 2,695,161 1,011,718 436,368 367,286 2009 9,715,479 10,751,024 - 5,758,187 1,399,901 937,942 316,498 195,433 2010 21,606,067 16,021,979 - 9,795,538 775,690 969,009 124,129 3,752 2011 16,945,810 12,806,526 - 9,102,000 632,264 961,633 71,819 68,324 2012 10,196,281 12,072,579 - 10,218,848 1,018,487 818,912 182,098 90,692 2013 14,189,404 12,952,797 1,826,811 15,762,939 1,504,560 801,284 261,934 149,573 Estimated Actual: 2014 4,526,763 10,794,820 2,447,311 10,674,042 2,272,081 682,748 126,755 - Budget: 2015 5,374,953 8,825,703 2,492,148 7,781,286 2,858,461 292,109 156,448 - 2016 3,890,679 7,203,637 2,508,335 7,572,717 3,245,259 347,202 236,519 - Notes: Ending working capital balances for water (2011, 2013), sewer (2011) and storm drainage (2011, 2013) utilities reflect issuance of bonds to finance major construction projects. The Sewer Metro Fund was created in 2013. In 2014, the Golf Course Fund was combined with the General Fund Parks, Arts & Recreation Department. $0 $3,000,000 $6,000,000 $9,000,000 $12,000,000 $15,000,000 $18,000,000 Water Sewer Sewer Metro Storm Drainage Solid Waste Airport Cemetery Golf Course Enterprise Fund Working Capital Balance City of Auburn: 2013-2016 2013 2014 2015 2016 Page 76 2015-2016 Biennial Budget Section III: Financial Plan The City entered into a contract for garbage disposal services beginning November 2010. Rates are set to recover the cost of the service and encourage recycling efforts. A rate study was completed in late 2012 that identified rate increases necessary to offset a declining working capital balance. New rates went into effect on January 1, 2013 and now fully fund the utility’s forecasted operating expenses and have allowed the City to rebuild the working capital balance. The Airport entered into several long-term land leases in 2001 that have resulted in private development and increased revenue from the leases. Since 2004 the City has contracted the Airport to an outside manager. In 2015 and 2016, both revenues and expenses for the Cemetery are expected to remain flat, with the fund operating slightly in the red due mainly to charges for water use. Additional annual transfers from the Cumulative Reserve Fund are budgeted in 2015 and 2016, if needed, to meet the Cemetery’s working capital needs. In 2014, the Golf Course Fund was combined with the General Fund Parks, Arts & Recreation Department. Equipment Rental Fund working capital is projected to decrease between 2013 and 2016 as replacement funds are being used and construction occurs for its maintenance bay and storage facility capital projects. Innovation and Technology became an Internal Service fund in 2005. Charges to departments cover the full cost of operations and replacement of equipment. Working capital is expected to decrease slightly in 2014 and 2015 for replacements and new program improvements. Facilities became an Internal Service fund in 2009. Charges to departments cover the full cost of operations and maintenance of city owned and operated buildings. Working capital is expected to decrease slightly each year as the funds are transferred for debt service payments associated with the City Hall Annex. The Workers’ Compensation Fund was created in 2014, based on the City’s decision to self-insure workers’ compensation in lieu of State L&I insurance. The fund provides time loss and medical benefits for employees who are affected by an occupational injury or illness. Page 77 2015-2016 Biennial Budget Section III: Financial Plan Working Capital Internal Service Funds5 Insurance Facilities Innovation & Technology Equipment Rental Workers' Compensation Actual: 2006 $2,742,617 - 2,479,575 $5,863,063 N/A 2007 2,715,518 - 2,694,910 5,412,256 N/A 2008 2,481,572 - 2,932,485 6,104,142 N/A 2009 2,234,469 248,239 3,899,257 5,291,929 N/A 2010 2,366,832 714,944 3,949,793 5,826,195 N/A 2011 2,184,679 1,622,449 3,118,687 5,793,164 N/A 2012 2,028,681 1,473,041 2,885,527 5,559,565 N/A 2013 1,815,731 1,976,512 3,406,012 5,920,444 N/A Estimated Actual: 2014 1,613,131 1,546,227 2,363,378 4,324,274 123,000 Budget: 2015 1,395,231 1,346,478 1,828,866 3,184,883 166,499 2016 1,177,331 1,147,350 1,885,748 2,216,349 175,289 $0 $3,000,000 $6,000,000 $9,000,000 $12,000,000 $15,000,000 $18,000,000 Insurance Facilities Innovation & Technology Equipment Rental Workers' Compensation Internal Service Working Capital Balance City of Auburn: 2013-2016 2013 2014 2015 2016 5 The Information Services fund was renamed to Innovation and Technology Fund in 2012, and the Workers’ Compensation Fund was created in 2014. Page 78 2015-2016 Biennial Budget Section IV: Operating Budget SECTION IV: OPERATING BUDGET Introduction This section of the budget details the City’s baseline budget, which is delineated by department or fund. This section presents a detailed look at departments and divisions and provides both quantitative and qualitative performance measures in order to focus on the results and direction of City services rather than on line-item allocations. The format of this section has been designed to present the information in an administrative structure beginning with the Mayor and City Council, followed by all funds for which each Department Director is responsible. For example, the Administration Department tab includes the budgets for the Emergency Management, Community & Human Services, Economic Development, and Public Affairs, Marketing & Multimedia divisions in the General Fund as well as the Housing & Community Development (Special Revenue) Fund, and the Facilities Fund. Sections for those funds representing administrative departments or divisions are presented following the baseline budget and include: Department Organizational Chart Each organizational chart identifies the authorized staff positions in the 2015-2016 biennial budget. The charts specifically identify each division that reports to the Department head. Each employee has a “home” department/division/fund, but may perform work for another department/division/fund. This system is intended to identify all authorized permanent staff positions. Department or Division Mission Statement Each functional department has created its own mission statement that directs objective setting toward achieving the Citywide Vision. Department Overview A description of the programs the department/division(s) are responsible for accomplishing. Accomplishments and Objectives A summary of the progress each department or division made on their objectives during 2014, including general operations and obligation of the fund, and the objectives that the department will undertake in 2015-2016. Baseline Budget by Object For General Fund departments and governmental funds, this information is presented in a line object format. This is based on the Washington State Budgeting, Accounting and Reporting System (BARS), which governs the City’s accounting procedures. Data for the proprietary funds is presented in a working capital format, which not only describes the use of these funds, but also examines the fiscal status of the fund itself. This format also summarizes the income associated with the fund. Department Employees A summary of Full Time Equivalent (FTE) positions is presented with explanations of additions or changes due to department reorganizations. Performance Measures Each department has provided performance measures that best show the results of their mission and or objectives. Page 79 2015-2016 Biennial Budget Section IV: Operating Budget Total Baseline Budget 2013 2014 2014 2015 2016 Actual Adj Budget Est Actual Budget Budget Salaries & Wages $31,352,275 $34,118,043 $33,686,663 $35,152,348 $35,830,918 Personnel Benefits 13,792,197 16,563,676 15,704,845 16,794,432 17,783,006 Supplies 2,959,014 4,079,535 4,004,227 4,152,208 4,098,434 Services & Charges 31,924,469 42,649,267 42,068,042 38,671,537 39,968,237 Intergovernmental 26,424,982 37,964,518 29,011,413 31,926,605 32,662,635 Capital Outlays 23,117,312 67,838,789 45,373,353 35,158,095 33,682,787 Debt Service: Principal 5,025,553 5,043,660 5,063,597 4,413,307 4,970,079 Debt Service: Interest 4,310,564 4,804,531 4,736,319 3,520,852 4,359,111 Interfund Payments for Services 11,330,266 11,107,152 11,107,152 12,405,101 12,160,011 Other Uses 5,196,292 (4,837,529) (4,837,529)- - Designated Fund Balance 6,296,411 5,597,999 6,883,607 4,423,454 4,214,517 Undesignated Fund Balance 103,602,499 55,955,564 77,651,352 66,516,249 50,507,416 ALL FUNDS TOTAL $265,331,833 $280,885,204 $270,453,042 $253,134,187 $240,237,151 Salaries & Wages 19.3% Personnel Benefits 9.2% Supplies 2.3% Services & Charges 21.2% Intergovernmental 17.5% Capital Outlays 19.3% Debt Service: Principal 2.4% Debt Service: Interest 2.0% Interfund Payments for Services 6.8% 2015 Total Baseline Expenditures Salaries & Wages 19.3% Personnel Benefits 9.6% Supplies 2.2% Services & Charges 21.5% Intergovernmental 17.6% Capital Outlays 18.2% Debt Service: Principal 2.7% Debt Service: Interest 2.3% Interfund Payments for Services 6.6% 2016 Total Baseline Expenditures Page 80 2015-2016 Biennial Budget Section IV: Operating Budget Total General Fund Budget 2013 2014 2014 2015 2016 Actual Adj Budget Est Actual Budget Budget Salaries & Wages $20,262,906 $22,680,841 $22,249,462 $22,911,184 $23,409,747 Personnel Benefits 8,738,386 10,838,773 9,979,942 10,663,677 11,262,842 Supplies 886,080 1,458,783 1,387,275 1,532,760 1,516,790 Services & Charges 8,051,777 10,412,613 10,021,418 11,915,517 12,670,887 Intergovernmental 8,082,769 6,675,383 5,904,185 7,433,295 6,351,353 Capital Outlays 195,673 - - 5,000 5,000 Debt Service: Principal 979,499 647,583 647,583 271,000 676,260 Debt Service: Interest 1,029,945 1,055,152 988,852 34,290 963,721 Interfund Payments for Services 6,704,613 6,661,162 6,661,162 8,046,556 7,878,928 Designated Fund Balance 221,614 221,614 221,614 221,614 221,614 Undesignated Fund Balance 15,194,774 10,871,110 14,371,110 10,325,512 4,944,223 GENERAL FUND TOTAL $70,348,036 $71,523,015 $72,432,603 $73,360,404 $69,901,366 Salaries & Wages 36.5% Personnel Benefits 17.0%Supplies 2.4% Services & Charges 19.0% Intergovernmental 11.8% Capital Outlays 0.0% Debt Service: Principal 0.4% Debt Service: Interest 0.1%Interfund Payments for Services 12.8% 2015 General Fund Expenditures Salaries & Wages 36.2% Personnel Benefits 17.4%Supplies 2.3% Services & Charges 19.6% Intergovernmental 9.8% Capital Outlays 0.0% Debt Service: Principal 1.0% Debt Service: Interest 1.5%Interfund Payments for Services 12.2% 2016 General Fund Expenditures Page 81 2015-2016 Biennial Budget Section IV: Operating Budget Page 82 ! "#$% & ’ #()* &+ , -./*(% 0 #12/ (&3*(()( 2/ *(* ).($ !#&(4 5.3/ 6 ,6 7%8()* )2 / 9((:.( ;.2 )(3 )8 Page 83 2015-2016 Biennial Budget Section IV: Operating Budget MAYOR AND CITY COUNCIL Department Overview The Mayor and City Council comprise the legislative body representing the citizens of Auburn and are responsible for developing legislative policies of the City. Guidelines promulgated by the Council in the form of ordinances and resolutions are transmitted to the Mayor for implementation, follow-up and evaluation. The City Council works to develop the City’s goals and visioning for the future, as well as budgeting, which gives purpose and direction to City programs and initiatives. The Mayor is Auburn's Chief Executive Officer and the Department of Administration is located in the Mayor’s Office. The City’s eight Department Directors report directly to the Mayor: the Director of Administration, the City Attorney, the Chief of Police, the Director of Community Development & Public Works, the Director of Human Resources & Risk Management, the Director of Finance, the Director of Innovation & Technology and the Director of Parks, Arts & Recreation who work with the Mayor in providing programs, services and quality of life throughout the Auburn community. 2013 & 2014 Accomplishments  Worked with Council on the implementation of a new forty-year Vision of the City.  Moved forward to continue the development of a community ‘One Stop Shop’ for Veterans & Human Services.  Added programs to celebrate Auburn’s diversity.  Increased joint planning and activities with the Muckleshoot Indian Tribe.  Worked in partnership with Auburn School District to increase our children ’s future potential.  Continued the development of facilities and programs for youth and adults in Les Gove Community Campus.  Completed the sale of two City-owned blocks for redevelopment in Downtown.  Completed and opened the M Street Underpass.  Continued to implement recommendations for Urban Task Force.  Continued to implement recommendations of Bicycle Task Force.  Continued to enhance relationships focusing on Economic Development with: Green River Community College, Auburn Area Chamber of Commerce, Auburn Downtown Association, etc.  Continued to support southeast cities to develop rail transit program to Transit Center.  Strengthened partnerships in achieving strategic goals of Southend Area Coalition for Housing (SEARCH) to achieve affordable housing goals.  Continued to increase market awareness of Auburn as a great place to do business.  Represented citizens of Auburn at the city, regional, state and federal level.  Created efficiencies in government relations by eliminating a position and improving lobbying efforts. 2015 & 2016 Objectives  Initiate SMART (Specific, Measurable, Attainable, Relevant, and Time bound) goals for Council and Departments.  Review Airport Master Plan to plan for the future needs of the City.  Add to the City’s park and trail system .  Implement programs to celebrate One Auburn and the many diverse communities, populations, ethnicities and backgrounds represented.  Page 84 2015-2016 Biennial Budget Section IV: Operating Budget  Increase joint planning and activities with the Muckleshoot Indian Tribe and work toward shared economic development goals on Auburn Way South.  Work in partnership with Auburn School District and YMCA to increase our children’s future potential.  Build Youth/Teen and Community Centers in the Les Gove Community Campus.  Support development of a center for Veterans & Human Services.  Reduce reliance on property tax by increasing business and its additional sales tax receipts.  Support development of underdeveloped properties in Auburn.  Add new business development projects for the Innovative Partnership Zone.  Identify funding solutions for Auburn’s freight corridors, arterials and local streets.  Continue to enhance relationships focusing on Economic Development with: Green River Community College, Auburn Area Chamber of Commerce, Auburn Downtown Association, etc.  Create a Mayor’s Round Table (monthly or quarterly) to bring business leaders from various industries together with City officials to improve business in Auburn.  Add new Amtrak stop at the Transit Center.  Continue to support southeast cities to develop a rail transit program to Transit Center.  Continue to strengthen partnerships in achieving strategic goals of SEARCH to achieve affordable housing goals.  Create system reporting and accountability of churches, service clubs and partnering philanthropic investment in meeting local needs.  Continue to increase market awareness of Auburn as a great place to live, work and do business.  Continue to represent citizens of Auburn on city, regional, state and federal level.  Increase transparency and public engagement for residents to access their local government.  Identify funding partnerships for a parking structure in the downtown core.  Enhance local spending opportunities by creating a ‘Buy Local’ program.  Continue to support and invest in economic development opportunities throughout the City.  Support and encourage the involvement of the Auburn Junior City Council.  Invest and continue to enhance the operations and development of the Auburn Airport. Page 85 2015-2016 Biennial Budget Section IV: Operating Budget Department Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 505,803 370,994 370,994 366,850 369,116 153,807 125,282 125,282 121,047 128,965 Supplies 8,334 14,200 14,200 13,500 14,000 142,888 111,800 111,800 166,800 168,200 Intergovernmental - - - - - - - - - - 206,892 145,650 145,650 246,820 257,210 $1,017,725 $767,926 $767,926 $915,017 $937,491DEPARTMENT TOTAL Personnel Benefits Services & Charges Capital Outlay Interfund Payments For Service Expenditures Salaries & Wages 001.11 Council & Mayor Department Employees 001 Council-Elected 2012 2013 2014 2015 2016 Councilmembers 7.00 7.00 7.00 7.00 7.00 TOTAL COUNCIL 7.00 7.00 7.00 7.00 7.00 001 Mayor FTE's 2012 2013 2014 2015 2016 Mayor-Elected 1.00 1.00 1.00 1.00 1.00 Mayor FTE's 4.00 4.00 2.00 2.00 2.00 Community Services FTE's 2.00 2.00 0.00 0.00 0.00 TOTAL MAYOR FTE's 7.00 7.00 3.00 3.00 3.00 Full Time Equivalent (FTE) With the creation of the Administration Department in 2014, the Advisor to the Mayor position was reclassed to Director of Administration and moved from Mayor's Department to the Administration Department. In addition, the Economic Development Manager and the Public Affairs and Marketing Manager positions were moved from the Mayor's Department to the Administration Department. In 2014, the Governmental Relations Manager position was reclassed to the Parks Planning and Development Manager position and moved from the Mayor's Department to the Parks, Arts and Recreation Department. Page 86 !"##$%#%&!#’# ##()*++&*#&%#(*%,-.#/ *%+,0.1#,0.2+&%&&Page 87 2015-2016 Biennial Budget Section IV: Operating Budget ADMINISTRATION DEPARTMENT Mission Statement The Administration Department exists to coordinate, and ensure that the priorities of the Mayor and the City Council are addressed and implemented throughout the City organization for the benefit of its residents. Department Overview The Administration Department was created within the General Fund in January 2014 and consolidated several services that had previously been performed by other departments.  Emergency Management – Provides full-cycle emergency management services within the City, including mitigation, preparedness, response, and recovery.  Community and Human Services – Initiates and supports relevant services to meet the essential needs of the residents of Auburn including safe neighborhoods, human services, housing programs, Veterans outreach, and cultural programs. This division also manages the Community Development Block Grant in Fund 119.  Economic Development – Supports a vibrant vital economy for the City of Auburn, our local region and the State of Washington through collaborative partnering among private sector employers, research partners, and programmed workforce development.  Public Affairs, Marketing, & Multimedia – Oversees the City’s media staff and programs, directs the efforts of the public relations/media relations and acts in the role of City spokesperson when needed, assists departments in public involvement using the City’s information communications programs, and oversees the City’s communications, marketing and public relations programs.  Facilities & Property Management – Provides a broad range of services to internal departments, including building maintenance, safety, security, custodial, space planning, construction, facility renovation, energy management, management of the Graffiti Abatement Program, and real estate and property management. Emergency Management Division 2013 & 2014 Accomplishments  Held the annual Disaster Fair.  Conducted nine Community Emergency Response Team (CERT) classes, graduating 140 people.  Managed 7,700 hours of donated volunteer time.  Reached 12,000 individual residents through public education activities and events.  Recertified the City as Storm Ready.  Rejoined the King County Hazard Mitigation Plan with a Federal Emergency Management Agency-approved Annex.  Became a signatory to the King County Regional Coordination Framework.  Coordinated City of Auburn response to the State Route 530 Landslide. 2015 & 2016 Objectives  Provide targeted disaster preparedness information to Auburn residents, licensed businesses, and all private care facilities each year.  Conduct intermediate and advanced Emergency Operation Center (EOC) training for all City Staff identified as EOC personnel.  Continue Community Emergency Response Team (CERT) training for citizen volunteers and establish a CERT program for high school credit within the Auburn School District.  Facilitate the Division’s annual Disaster Fair. Page 88 2015-2016 Biennial Budget Section IV: Operating Budget Community & Human Services Divisions 2013 & 2014 Accomplishments  Provided funding and coordination of Inclement Weather Sheltering which serves Auburn residents in need of emergency assistance.  Lead city responsible for the Alive & Free Program and area law enforcement agencies with prevention and intervention services serving Auburn, Kent, Renton and Tukwila.  Provided funding and coordination for the Olympic and Cascade Middle Schools’ summer programming serving at-risk youth.  Issued nine Neighborhood Matching Grants.  Provided funding and coordination of the Auburn International Festival held in conjunction with Auburn Days.  Responsible for the distribution and update of the Emergency Assistance brochure listing community wide resources.  Continued the building of the relationship with Pyeongchang, Korea as a Sister City, which included visits by both delegations to Korea and the United States.  Continued the building of the relationship with Guanghan, China as a Sister City, which included visits by both delegations to China and the United States.  Continued the building of the relationship with Tamba, Japan as a Sister City, which included visits by both delegations to Japan and the United States.  Worked to establish an agreement with Mola di Bari, Italy as a Sister City.  Provided housing repair funds to assist over 100 low-income homeowners with emergency and minor repairs to their homes.  Continued development of the strategy and logistics of the Veterans & Human Services Center.  Assisted in increasing the number of available transitional housing units available to domestic violence victims and crisis situations.  Continued developing master list of community contacts, including points of contact for all Auburn Homeowner Associations (HOA), Block Watches, neighborhood groups, ethnic populations, and faith communities.  To date, over 100 neighborhoods in Auburn have had a neighborhood meeting, Block Watch meeting, or both.  Expanded National Night Out efforts and coordinated increased participation by more than 40%. 2015 & 2016 Objectives  Continue to coordinate and improve the access of programs and services for Veterans and their families who make Auburn and south King County their home.  Continue to find ways to reach out to Auburn’s diverse communities and involve them in the community at large, i.e. development of a cultural connections program.  Continue to develop a housing coalition to address and strategically plan for the transitional and affordable housing goals of the City in partnership with the King County Housing Authority.  Work with City Council to implement Specific, Measurable, Attainable, Relevant, and Time- bound (SMART) goals.  Continue support and development of the Veterans & Human Services One-Stop Center.  Develop an integrated referral and communications source for human services in the City of Auburn.  Improve the availability of emergency housing for crisis situations of residents.  Work with all involved groups within Auburn to address the issue of homelessness and its impacts on the family structure, in addition to the support and representation of larger regional efforts.  Work to develop a short-term diversion center to alleviate the burden of service on emergency responders (Police, Fire, etc.) and the hospital in addressing mental disability and substance abuse. Page 89 2015-2016 Biennial Budget Section IV: Operating Budget Economic Development Division 2013 & 2014 Accomplishments  349 new businesses opened.  $177,187,333 in commercial development.  Sold two blocks within the Station District.  Construction begun on the Trek Apartments within the Station District.  Orion Industries completed – bringing 350 new jobs to Auburn.  HSCA Inc. completed – bringing 400 new jobs to Auburn.  Vacancy in manufacturing & logistics sector down to 3.5%.  Top ten employers reported an increase of over 4,700 new jobs. 2015 & 2016 Objectives  Establish citywide target business sectors and development.  New business development, relocation, and recruitment.  Business retention, expansion, and outreach.  Business assistance through education and training.  Citywide networking for future partnership.  Develop workforce development partners.  Establish branding and reputation.  Ten-year Economic Development Strategic Plan.  Expand outreach and networking opportunities.  Support and expand the development of the Innovation Partnership Zone.  Expand opportunities for networking and outreach to businesses. Public Affairs, Marketing, & Multimedia Division 2013 & 2014 Accomplishments Increased usage and citizen interaction on social media platforms through proper administrative management, marketing and cross promotion. Current usage as of June 2014 is:  Twitter: o City of Auburn: @auburnupdates (1,685 followers) o White River Valley Museum:@wrvmuseum (434 followers)  Facebook pages: o City of Auburn (2,000 followers) o Mayor Nancy Backus (1,090 followers) – new page as of Jan. 2014 o City of Auburn Emergency Management (305 followers) o Auburn International Farmers Market (3,480 followers) o City of Auburn Parks, Arts, & Recreation (1,300 followers) o Auburn's Petpalooza (1,449 followers) o White River Valley Museum & Mary Olson Farm (552 followers) o Auburn Senior Activity Center (151 followers) o Auburn Police Department (618 followers) – new page as of Feb. 2013 o Auburn Arts and Events (2,123 followers) o Auburn Golf Course (589 followers)  YouTube: o Watch Auburn (77 subscribers, 51,229 video views)  Collaborated with local, county, state and federal agencies and organizations to communicate or publicize mutually beneficial information. Page 90 2015-2016 Biennial Budget Section IV: Operating Budget  Wrote, edited, collaborated and disseminated over 200 press releases. Press announcements included event promotion, public safety issues, and critical information for Auburn citizens in relation to City business.  Increased use of GovDelivery broadcast email service. This service currently has over 49,000 subscribers in over twenty different topic areas such as: regular news updates, emergency alerts, targeted lists for economic development, parks programs, Mayor’s update, seniors, neighborhood programs, media contacts, bid results, and other specialized areas.  Oversaw the editorial content for Auburn’s new magazine.  Provided public education for elections and ballot measures.  Provided internal communications regarding City-related information.  Assisted the Innovation & Technology Department in providing live video streaming of City Council meetings.  Collaborated with web content providers on best practices for website content and writing for the web.  Helped increase citizen awareness of public works issues such as: proper tree trimming, maintaining sewer systems, new street sweeping schedules, and decreasing debris in storm ponds.  Collaborated with Community Development staff on Imagine Auburn visioning process.  Established a networking group for City Public Information Officers (Valley Regional Fire Authority (VRFA), Auburn School District, MultiCare Auburn Medical Center, Green River College, etc.).  Continued collaboration with the Auburn Area Chamber of Commerce, Auburn Downtown Association, and other organizations to promote Auburn and its events. 2015 & 2016 Objectives  Lead the Mayor’s efforts to rebrand and market Auburn to better reflect the community and increase positive perception among residents, businesses, regional governments, and State and national stakeholders.  Collaborate with other departments on high impact educational campaigns for increased local spending, street funding initiatives, downtown revitalization, and economic development.  Increase the use of non-traditional means to reach our audiences through technology and new media.  Increase citizen awareness and involvement in City government events and activities through greater use of technology, broader engagement, and increased civic education opportunities.  Enhance and improve internal communication to employees.  Champion the efforts of all departments to present Auburn in the best possible light. Page 91 2015-2016 Biennial Budget Section IV: Operating Budget Department Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget - 711,707 627,210 443,422 454,238 - 277,100 251,414 173,797 189,677 Supplies - 21,600 21,600 21,000 21,000 - 965,341 965,341 1,336,000 1,336,300 Intergovernmental - - - - - - - - - - - 285,950 285,950 157,510 157,370 $ - $ 2,261,698 $ 2,151,515 $ 2,131,729 $ 2,158,585 Capital Outlay Interfund Payments For Service DEPARTMENT TOTAL 001.12 Administration Expenditures Salaries & Wages Personnel Benefits Services & Charges Department Employees Administration FTE's 2012 2013 2014 2015 2016 Administration Department 0.00.0.00.8.00.8.00 .8.00. Multimedia 0.00.0.00.3.60.3.60.3.60. Facilities 0.00.0.00.9.00.10.00 .10.00. TOTAL ADMINSTRATION FTE's 0.00 0.00 20.60 21.60 21.60 Full Time Equivalent (FTE) Effective in 2014, the Administration Department was created and includes the following divisions/cost centers and FTE's: Administration Director - 1.0 FTE Public Affairs & Marketing Manager - 1.0 FTE Community Services, Neighborhood Programs, and Veteran's/Human Services - 3.0 FTE's Economic Development - 1.0 FTE Emergency Management - 2.0 FTE's Multimedia - 3.6 FTE's Facilities - 10.0 FTE's 1.0 FTE - The 2015 budget includes the addition of a Facility Property Analyst. Page 92 2015-2016 Biennial Budget Section IV: Operating Budget SPECIAL REVENUE FUNDS Special revenue funds account for the proceeds of specific revenue sources whose expenditures are legally restricted. The Community Services Division of Administration is responsible for the budget in the following special revenue funds: Fund 119 - Community Development Block Grant Fund (CDBG) accounts for the activity from federal grant revenue. 2013 & 2014 Accomplishments  Assisted in the development of Wesley Home’s Skilled Nursing Facility and the Valley Cities’ Phoenix Rising housing project.  Assisted in acquisition and development efforts of Veterans & Human Services Center.  Provided Auburn’s human services activities, including management/oversight of Community Development Block Grant (CDBG) and City human services funding, grants and support for City Human Services Committee.  Managed the City’s Housing Repair program for lower income households.  Neighborhood planning efforts to strengthen and enhance preservation, investment and sense of community.  Supported small businesses with counseling and start-up assistance through the Small Business Assistance Center.  Supported employment training for low-income residents.  Provided medical and dental services for low-income residents. 2015 & 2016 Objectives  Support development of service enhancements for residents around the Les Gove Community Campus.  Continue to support development of Veterans & Human Services Center for social and human services coordination in Auburn.  Identify historic properties of interest in Auburn for preservation.  Expand economic development activity within CDBG scope of use.  Form development group for property acquisition to ensure City transitional housing goals. Page 93 2015-2016 Biennial Budget Section IV: Operating Budget Special Revenue Funds 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 43,412 37,523 37,523 27,371 37,372 413,319 450,000 450,000 450,000 450,000 4 - - - - $456,735 $487,523 $487,523 $477,371 $487,372 74,385 88,889 88,889 96,296 96,296 28,452 31,263 31,263 33,704 33,704 126,215 100,000 100,000 110,000 110,000 190,159 240,000 240,000 200,000 200,000 37,523 27,371 27,371 37,372 47,372 $456,735 $487,523 $487,523 $477,371 $487,372 Ending Fund Balance Total Expenditures Services & Charges Capital Outlay Expenditures Salaries & Wages HCDA Grant Miscellaneous Revenue Total Revenues Beginning Fund Balance 119 Housing & Community . Development Revenues Personnel Benefits Page 94 2015-2016 Biennial Budget Section IV: Operating Budget PERFORMANCE MEASURES - MULTIMEDIA Design & Printing Services Design and print functions are utilized to produce a unified look while attractively and accurately branding the City. Products are adapted to appeal to specific target audiences. Our process entails multiple layers of services to include: design, file preparation, printing, mailing, etc. Also included in print services is the management of the City mail, postage accounts, and shipping services. 0 500 1,000 1,500 2,000 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 1,500 1,635 1,502 1,600 1,600 1,600 Multimedia Work Orders Page 95 2015-2016 Biennial Budget Section IV: Operating Budget FACILITIES Mission Statement To provide all City departments and the public with a safe and clean environment, preservation of City owned facilities, provide building support services to each department, provide cost effectiv e property acquisition/disposal and facility construction services. Division Overview The Facilities Division provides a broad range of services to internal departments. These services include building maintenance, safety, security, custodial, space planning, construction, facility renovation, energy management, management of Graffiti Abatement Program and real estate. The Facilities Division is responsible for procuring, storing, and distributing supplies and materials for daily operations in a cost effective manner. 2013 & 2014 Accomplishments  Energy conservation projects: Heating Ventilation and Air Conditioning (HVAC) energy efficient upgrades at various City buildings.  Replaced the carpet on the Police Level of the Justice Center and Evidence Building.  Replaced the carpet at the Senior Center.  Refinished the floors at the Activity Center.  Completed the tenant improvement project at the Airport 506 building.  Replaced the flooring in the kitchen at the Golf Course.  Decommissioned the well located at 4910 “A” Street SE.  Completed the tenant improvements & repairs at the “R” street facility (the old state buildings).  Completed Phase 2 and Phase 3 of the City Hall remodel project.  Efficiently and effectively completed all project management activities resulting in successful construction, while completing them on time and within budget. 2015 & 2016 Objectives  Replace the roof at the Maintenance & Operations (M&O) building.  Continue energy conservation efforts.  Replace Court level carpet at the Justice Center.  Lunchroom update at the Police level of the Justice Center.  Restroom updates at the Parks, Arts & Recreation Administration Building (PRAB).  Generator replacement at City Hall.  Elevator updates at City Hall.  Exterior paint at the Golf Course, Justice Center, Cemetery Shop, and the Senior Center.  City Hall Atrium permanent repair.  Efficiently and effectively complete all project management activities to result in the successful construction, while completing them on time and within budget. Page 96 2015-2016 Biennial Budget Section IV: Operating Budget 2009 2010 2011 2012 2013 2014 Est 2015 Goal 2016 Goal The Facilities department will make every possible effort (within budget constraints)to reduce HVAC requests/complaints by 10% each year. PERFORMANCE MEASURES - FACILITIES CarteGraph Work Requests Facilities provides 24/7 maintenance for City facilities and requests are tracked through CarteGraph. Within 24 hours of receiving the work request (Monday-Friday) the customer will receive an email acknowledging receipt and will also be contacted once the request is completed.If there are issues with completing any request in a timely manner, contact will be made with the customer. HVAC Requests / Complaints 0 600 1,200 1,800 2,400 3,000 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 1,107 1,489 2,421 1,942 1,942 1,942 CarteGraph Work Requests 0 25 50 75 100 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 55 58 85 50 50 50 HVAC Requests / Complaints Page 97 2015-2016 Biennial Budget Section IV: Operating Budget 2015-2016 Working Capital Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 348.920 Property Management Services 3,507,467 3,399,875 3,399,875 3,447,300 3,405,400 362.501 Rents & Leases 82,380 72,000 61,400 62,620 63,900 362.600 Housing Rents 14,826 10,800 5,800 4,800 4,800 362 / 369 Other 23,949 15,000 48,100 21,600 21,800 Total Operating Revenues 3,628,622 3,497,675 3,515,175 3,536,320 3,495,900 Operating Expenses 548.000.10 Salaries & Wages (614,406) (632,085) (632,085) (671,357) (686,269) 548.000.20 Personnel Benefits (257,784) (313,879) (313,879) (348,745) (375,421) 548.000.30 Supplies (114,037) (120,821) (120,821) (128,200) (128,200) 548.000.40 Services & Charges (1,484,253) (2,218,030) (2,100,000) (1,812,920) (1,838,270) 548.000.50 Intergovernmental - - - - - 548.000.60 Other Expenses - - - - - 548.000.90 Interfund Payments For Srvc (119,208) (118,500) (118,500) (117,921) (110,841) 548.000.00 Depreciation & Amortization - - - - - Total Operating Expenses (2,589,689) (3,403,315) (3,285,285) (3,079,143) (3,139,001) Operating Income (Loss) 1,038,933 94,360 229,890 457,177 356,899 Non Operating Revenues (Expenses) 361.110 Investment Income 2,801 2,500 2,500 2,500 2,500 333.970 Contributions 56,270 - - 100,000 100,000 369.900 Miscellaneous Revenue (Expense) 160,851 - - - - Total Non Op Rev (Exp) 219,922 2,500 2,500 102,500 102,500 Net Income (Loss) 1,258,855 96,860 232,390 559,677 459,399 Items Not Affecting Working Capital - - - - - Net W/C From Operations 1,258,855 96,860 232,390 559,677 459,399 Resources Other Than Operations 399.000 Other Sources - - - - - Total Resources - - - - - Uses Other Than Operations 590.100.00 Other Uses (18,699) - - - - 597.100.55 Operating Transfers Out (736,685) (662,675) (662,675) (759,426) (658,527) Total Uses (755,384) (662,675) (662,675) (759,426) (658,527) Net Change In Working Capital 503,471 (565,815) (430,285) (199,749) (199,128) Beginning Working Capital - Jan 1 1,473,041 1,976,512 1,976,512 1,546,227 1,346,478 Ending Working Capital - Dec 31 1,976,512 1,410,697 1,546,227 1,346,478 1,147,350 Net Change In Working Capital $ 503,471 $ (565,815) $ (430,285) $ (199,749) $ (199,128) Operating Revenues 505 Facilities Page 98 2015-2016 Biennial Budget Section IV: Operating Budget Department Employees 505 Facilities FTE's 2012 2013 2014 2015 2016 Faculties FTE's*9.00 9.00 9.00 10.00 10.00 TOTAL FACILTIES FTE's 9.00 9.00 9.00 10.00 10.00 Full Time Equivalent (FTE) *These FTE's are already included in the Administration Department's FTE totals. Effective in 2014, Facilities reports to the Administration Department. 1.0 FTE - 2015 budget includes the addition of a Facility Property Analyst. Page 99 2015-2016 Biennial Budget Section IV: Operating Budget Page 100 ! "!"! ! ! #$ %&’ "!" Page 101 2015-2016 Biennial Budget Section IV: Operating Budget HUMAN RESOURCES AND RISK MANAGEMENT DEPARTMENT Mission Statement To provide service and support that meets the needs of our customers by effectively planning and responding to all human resources and risk management related activities using value-added tools, processes, and services. Department Overview The Human Resources and Risk Management Department develops and administers personnel policies, recruits applicants for employment, assists in selecting and hiring employees, makes recommendations to the compensation package (including benefits), and negotiates and administers labor agreements. The department also represents the City in administrative hearings, develops and conducts management training programs, monitors compliance with applicable state and federal laws and regulations, assists in the management of the Court by negotiating and monitoring the Public Defense contract and acting as a liaison between the City administration and the King County District Court, oversees risk management programs, and develops, implements, and ensures compliance with the City’s safety program. 2013 & 2014 Accomplishments  Received the WellCity Award in 2013 and 2014 from the Association of Washington Cities (AWC), which reduced the overall medical expenditures, saving the City approximately $80,000 per year.  Actively recruited for and filled 53 vacancies in 2013 and projecting to fill 48 vacancies in 2014.  Negotiated and implemented five collective bargaining agreements that are in effect through 2015/2016.  Went out for bid and successfully negotiated a new Public Defender contract that is in effect through 2015.  Successfully negotiated directly with the Standard Company, through Alliant, for a new accidental death and dismemberment benefit and lower premiums on basic life insurance, additional life insurance, and short and long term disability.  Successfully transitioned LEOFF 1 retirees to the Medicare Advantage program through AWC, which saved the City approximately $230,000 in premiums per year.  Completed major reorganizations resulting in the combination of the Public Works and Planning Departments and the creation of the Administration Department.  Successfully converted to a self-insured Workers’ Compensation program in which the City will be able to better control its costs and premiums.  Supervised 4,128 hours of work by the Work Crew in 2013, which equates to $77,400 worth of fines recouped and approximately $51,600 of potential incarceration savings. The Work Crew is projecting 6,784 hours of work in 2014, which equates to $101,760 worth of fines recouped and approximately $84,800 of potential incarceration savings.  Enrolled the City into the Department of Labor and Industries’ “Stay at Work Program,” which allowed the City to receive a projected $41,000 in reimbursement for 2014, for utilizing a Modified Duty/Return-To-Work Program for work-related injuries and illnesses. 2015 & 2016 Objectives  Negotiate five collective bargaining agreements in the best interests of the City and employees.  Continue to develop the City’s Wellness Program and receive the WellCity Award – to continue to receive the 2% reduction in health-care premiums.  Establish web-based administrative policies and procedures to further the initiative to become more environmentally friendly and paperless.  Participate in the creation of a new citywide performance evaluation program. Page 102 2015-2016 Biennial Budget Section IV: Operating Budget  Continue to explore and negotiate benefit plan options and impacts as Human Resources ensures compliance with the Affordable Care Act requirements.  Explore and evaluate current options to include a Roth IRA into our current 457 Deferred Compensation plans.  Successfully negotiate a successor agreement with the Public Defender to extend the current contract past 2015.  Provide citywide staff training on critical administrative policies and procedures. Page 103 2015-2016 Biennial Budget Section IV: Operating Budget L&I Claims Labor and Industries (L&I)workers’compensation claims cost the City hundreds of thousands of dollars a year. The City has transitioned from the State fund to self-insurance for workers' compensation. The City has taken aggressive steps toward minimizing injuries and returning injured workers back to work as quickly as possible. The City's Safety Committee reviews all accidents and reviews management's recommendations for future prevention. Insurance Assessment Historically, the City’s liability insurance premium has been around $1,000,000 annually. The City has implemented a number of measures to assist in reducing a claim’s total incurred costs thus reducing the City’s annual assessment. Over the last several years the City’s annual assessment has decreased and is now below $1,000,000. The goal during the next biennium (2015-2016)is to maintain the assessment below $1,000,000 annually. PERFORMANCE MEASURES - HUMAN RESOURCES AND RISK MANAGEMENT DEPARTMENT 0 300,000 600,000 900,000 1,200,000 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 887,950 820,470 694,110 704,903 800,200 875,000 Insurance Assessment 0 15 30 45 60 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 42 45 42 45 35 37 Labor & Industries Claims Page 104 2015-2016 Biennial Budget Section IV: Operating Budget Department Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 737,497 573,142 573,142 522,381 532,962 262,712 227,499 227,499 224,438 240,741 Supplies 20,129 9,300 9,300 9,300 9,300 508,299 722,990 722,990 865,040 877,740 Intergovernmental 229,182 1,611,398 1,100,000 1,125,000 1,125,000 - - - - - 296,004 283,800 283,800 327,338 401,789 $2,053,823 $3,428,129 $2,916,731 $3,073,497 $3,187,533 Salaries & Wages Personnel Benefits Services & Charges Capital Outlay 001.13 Human Resources Expenditures Interfund Payments For Service DEPARTMENT TOTAL Department Employees 001 Human Resources FTE's 2012 2013 2014 2015 2016 Human Resources FTE's 8.00 8.00 8.00 8.00 8.00 TOTAL HUMAN RESOURCES FTE's 8.00 8.00 8.00 8.00 8.00 Full Time Equivalent (FTE) Page 105 2015-2016 Biennial Budget Section IV: Operating Budget INSURANCE The Insurance Fund is maintained to pay unemployment insurance claims and to pay for property and liability losses which either fall below the City’s deductible level or for which the City has no coverage. 2013 & 2014 Accomplishments  Evaluated cost saving measures while maintaining quality insurance coverage.  Continued to maintain adequate reserves to meet uninsured costs.  Evaluated policies and procedures to help control loss issues. 2015 & 2016 Objectives  Continue to evaluate cost saving measures while maintaining quality insurance coverage.  Continue to maintain adequate reserves to meet uninsured costs.  Continue to evaluate policies and procedures to help control loss issues. Page 106 2015-2016 Biennial Budget Section IV: Operating Budget 2015-2016 Working Capital Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 361.110 Investment Income 2,200 2,000 1,000 1,000 1,000 Total Operating Revenues 2,200 2,000 1,000 1,000 1,000 Operating Expenses 517.700.20 Personnel Benefits (211,750) (200,000) (200,000) (215,000) (215,000) 517.700.40 Services & Charges (3,401) (4,400) (3,600) (3,900) (3,900) Total Operating Expenses (215,151) (204,400) (203,600) (218,900) (218,900) Operating Income (Loss) (212,950) (202,400) (202,600) (217,900) (217,900) Non Operating Revenues (Expenses) - - - - - Total Non Op Rev (Exp) - - - - - Net Income (Loss) (212,950) (202,400) (202,600) (217,900) (217,900) Items Not Affecting Working Capital - - - - - Net W/C From Operations (212,950) (202,400) (202,600) (217,900) (217,900) Resources Other Than Operations - - - - - Total Resources - - - - - Uses Other Than Operations - - - - - Total Uses - - - - - Net Change In Working Capital (212,950) (202,400) (202,600) (217,900) (217,900) Beginning Working Capital - Jan 1 2,028,681 1,815,731 1,815,731 1,613,131 1,395,231 Ending Working Capital - Dec 31 1,815,731 1,613,331 1,613,131 1,395,231 1,177,331 Net Change In Working Capital $ (212,950) $ (202,400) $ (202,600) $ (217,900) $ (217,900) Operating Revenues 501 Insurance Page 107 2015-2016 Biennial Budget Section IV: Operating Budget WORKERS’ COMPENSATION FUND Mission Statement This fund provides time loss and medical benefits for employees who are affected by an occupational injury or illness and stabilizes rates, offers risk management services, and provides quality benefits both to the City and the employee in an efficient and timely manner. Division Overview The Workers’ Compensation Fund is part of the Risk Management Division which administers four major insurance programs: civil liability, workers’ compensation, auto and property coverage. This division provides risk identification, loss analysis, loss control recommendations, and risk financing. The division also administers several citywide training and employee development programs. 2013 & 2014 Accomplishments  Obtained approval from the State Department of Labor and Industries (L&I) to self-insure workers’ compensation.  Contracted with a third-party administrator to provide workers’ compensations claim adjudication for employee injuries.  Continued to provide timely workers’ compensation to injured employees. 2015 & 2016 Objectives  Continue to fund rates that mirror 2015 & 2016 Department of Labor and Industries rates, and based on those rates, establish a fund reserve that would allow the City to stabilize future rates consistent with inflationary measures.  Conduct an actuarial review of current funding to identify trends and fund solvency for future rate determination.  Continue to provide workers’ compensation benefits to employees for new and existing claims. Page 108 2015-2016 Biennial Budget Section IV: Operating Budget 2015-2016 Working Capital Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 369.720 L&I Contributions - EE - 36,000 40,000 40,000 43,000 369.730 L&I Contributions - ER - 711,000 700,000 700,000 700,000 398.100 Insurance Recoveries - 93,000 120,000 120,000 120,000 Total Operating Revenues - 840,000 860,000 860,000 863,000 Operating Expenses Salaries & Wages - (83,763) (83,763) (84,148) (84,590) Personnel Benefits - (321,237) (321,237) (343,689) (367,005) Services & Charges - (332,000) (332,000) (388,765) (402,715) Total Operating Expenses - (737,000) (737,000) (816,602) (854,310) Operating Income (Loss) - 103,000 123,000 43,398 8,690 Non Operating Revenues (Expenses) 361.110 Investment Income - - - 100 100 Total Non Op Rev (Exp) - - - 100 100 Net Income (Loss) - 103,000 123,000 43,498 8,790 Items Not Affecting Working Capital - - - - - Net W/C From Operations - 103,000 123,000 43,498 8,790 Resources Other Than Operations - - - - - Total Resources - - - - - Uses Other Than Operations - - - - - Total Uses - - - - - Net Change In Working Capital - 103,000 123,000 43,498 8,790 Beginning Working Capital - Jan 1 - - - 123,000 166,498 Ending Working Capital - Dec 31 - 103,000 123,000 166,498 175,287 Net Change In Working Capital $ - $ 103,000 $ 123,000 $ 43,498 $ 8,790 Operating Revenues 503 Worker's Compensation Page 109 2015-2016 Biennial Budget Section IV: Operating Budget Page 110 !"#$ "%$ "$ "$ & ’( )* +, "$ )* ! + , Page 111 2015-2016 Biennial Budget Section IV: Operating Budget FINANCE DEPARTMENT Mission Statement The Finance Department is dedicated to providing outstanding customer service to meet the needs of citizens and City departments by providing timely and accurate financial information, safeguarding financial assets, and performing our duties ethically with the greatest integrity. Department Overview Major responsibilities include: financial and budgetary policy development; long-term financing and cash management; the functions of utility billing and customer service, payroll, purchasing, and accounts payable and receivable. The department prepares a comprehensive annual financial report, and a biennial budget document. Other duties include providing analytical support, accounting and budgeting advice to departments, overseeing the six-year Capital Facility Plan (CFP), and overseeing the Solid Waste and Airport Management services contract. 2013 & 2014 Accomplishments  Completed the 2013-2014 Final Budget and submitted documentation to Government Finance Officers Association (GFOA) for the Distinguished Budget Presentation Award.  Prepared the 2013 and 2014 Comprehensive Annual Financial Reports (CAFRs). Submitted documentation to the GFOA award program to receive the Certificate of Achievement for Excellence in Financial Reporting.  Updated the six-year Capital Facilities Plan (CFP) as part of the Comprehensive Plan.  Updated the 2013 Revenue Manual.  Worked with State Auditor’s Office for successful audit engagement.  Prepared and submitted the Local Revitalization Sales Tax Credit application to the State of Washington.  Prepared and submitted the Annexation Sales Tax report to the State of Washington.  Continued to track performance measures to improve efficiency and effectiveness in providing customer service.  Prepared monthly financial reports providing year-to-date detail on citywide revenues and summarizing the City revenues and expenditures.  Bond rating was upgraded from AA to AA+.  Implemented Governmental Accounting Standards Board (GASB) No. 63 and No. 65. GASB No. 63 provides financial reporting guidance for reporting deferred outflows of resources, deferred inflows of resources, and net position. GASB No. 65 establishes accounting and financial reporting standards that reclassify certain items that were previously reported as assets and liabilities as deferred outflows of resources or deferred inflows of resources.  Billed $8,293,600 for grants in 2013 and $4,859,366 in 2014.  Administered Federal Aviation Administration (FAA) grant for Airport Taxiway & Runway Asphalt Rehabilitation and Sealcoat Project.  Continued implementing workflow business process between Maintenance and Operations (M&O) and Finance through the implementation of CarteGraph.  Upgraded Utility Billing software from version 6.05 to version 7.0 with the Innovation and Technology Department.  Implemented Tyler Output Processor.  Completed and activated an electronic payroll time entry system.  Created and implemented a new Utility Billing Collection Policy.  Increased online utility bill payments from 94,988 in 2011/2012 to 128,424 in 2013/2014.  Completed the Citywide procurement card purchasing program.  Administered the Pet Licensing Program.  Managed the annual Senior Citizen/Disability Discount and Rebate program. Page 112 2015-2016 Biennial Budget Section IV: Operating Budget  Issued 2013 Water and Storm Drainage utility revenue bonds for capital project construction as identified in the utility rate study update.  Reviewed Solid Waste rates.  Assisted in creating and implementing incentives to promote and support economic development.  Worked with the City’s Economic Development department on specific projects. 2015 & 2016 Objectives  Complete the 2015-2016 Final Budget and submit documentation to GFOA for the Distinguished Budget Presentation Award.  Prepare the 2015 and 2016 Comprehensive Annual Financial Reports (CAFRs). Submit documentation to the GFOA award program to receive the Certificate of Achievement for Excellence in Financial Reporting.  Work with City Council to implement SMART (Specific, Measurable, Attainable, Relevant and Time-bound) goals.  Update the six-year Capital Facilities Plan as part of the Comprehensive Plan.  Work with State Auditor’s Office for successful audit engagement.  Work with Utility customers to convert more accounts to online bill pay service.  Update the Utility Service notification policy (interruption policy) for disconnects/delinquent accounts.  Implement Interactive Voice Response Technology (IVR) for phone payments and shut-off notifications.  Keep hold times to one minute and 29 seconds.  In coordination with the Public Works Department, facilitate preparation of a cost of service and rate design study for the Water Utility.  Work with the Public Works Department to purchase and implement an automated metering technology, generally referred to as Advanced Metering Infrastructure (AMI).  Complete the Airport Master Plan update.  Begin Request for Proposal (RFP) process for contracted Solid Waste services.  Continue to review and improve processes through lean strategies.  Issue Water Utility Revenue Bonds for capital projects.  Administer economic development incentives when exercised by developers. Page 113 2015-2016 Biennial Budget Section IV: Operating Budget Utility accounts receivable over 90 days as a percent of utility revenue is an important financial indicator because it demonstrates the City's ability to efficiently collect its utility billing receivables. These percentages show the improved turnover ratio due to the implementation of a new collection policy and process. Total Invoices Processed This statistic is used to track the productivity of the accounts payable department, and to ensure staffing is at proper levels to meet the City's ongoing legal disbursement commitments.In 2013, the City implemented a Purchasing Card (PCard) program in an effort to provide convenience for its buyers and to reduce processing costs.As an added benefit, the City receives quarterly rebates on total purchases that are made through the program. The success of the program is evidenced by the chart below which shows the increase in invoices that are now being processed by PCards. PERFORMANCE MEASURES - FINANCE DEPARTMENT Utility Billing Online Payments In an effort to improve customer service and streamline operations, the Finance Department implemented a 24 hour, online utility bill payment solution.As evidenced in the graph below, the adoption rate of this service has continued to grow each year as more customers are utilizing web based services. Utilities Accounts Receivable Over 90 Days as a Percent of Utility Revenue 0 25,000 50,000 75,000 100,000 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 43,213 51,775 60,406 66,120 72,300 77,360 Utility Billing Online Payments 0.00% 0.50% 1.00% 1.50% 2.00% 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 1.23%1.16%0.93%1.16%1.12%1.12% Accounts Receivable Over 90 Days as Percent of Utility Revenues - 5,000 10,000 15,000 20,000 25,000 30,000 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 18,546 18,671 17,505 19,412 20,000 20,500 Invoices Processed Total Invoices Processed PCard Invoices Page 114 2015-2016 Biennial Budget Section IV: Operating Budget Department Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 614,557 666,633 640,000 683,437 696,630 260,461 304,862 275,000 298,277 320,143 Supplies 8,356 16,000 12,000 17,500 17,500 84,278 209,800 150,000 218,730 221,710 Intergovernmental - - - - - - - - - - 176,508 172,600 172,600 161,462 159,410 $1,144,160 $1,369,895 $1,249,600 $1,379,405 $1,415,393 Salaries & Wages Personnel Benefits Services & Charges Capital Outlay 001.14 Finance Expenditures Interfund Payments For Service DEPARTMENT TOTAL Department Employees 001/434 Finance FTE's 2012 2013 2014 2015 2016 Finance FTE's 22.00 23.00 23.00 23.00 23.00 Solid Waste FTE's 2.00 2.00 2.00 2.00 2.00 TOTAL FINANCE FTE's 24.00 25.00 25.00 25.00 25.00 Full Time Equivalent (FTE) 1.0 FTE - Council approved a Customer Service Representative position for 2013 budget. Page 115 2015-2016 Biennial Budget Section IV: Operating Budget NON-DEPARTMENTAL Department Overview Non-Departmental accounts are used to reflect the General Fund’s ending f und balance, prior year adjustments, the transfer of money between funds, and one-time transactions. Estimated costs for the General Fund portion of retiring employees are budgeted in this department; LEOFF 1 Other Post Retirement Benefits (OPEB) requirements and long term debt payments. During the course of the year, anticipated expenditures will be transferred from the beginning fund balance while revenues will be added. The ending fund balance reflects the target figure for the ending balance. Since the budget will be adopted before the actual current year ending figure is known, the amount has been estimated. 2013 & 2014 Accomplishments  Continued to fund Law Enforcement Officer and Fire Fighter (LEOFF 1) retiree medical and long- term care expenditures.  Continued to fund retirement payouts.  Continued to provide funding for general citywide services.  Funded the City’s share of the Auburn Valley Humane Society (AVHS). 2015 & 2016 Objectives  Continue to fund LEOFF 1 retiree medical and long-term care expenditures.  Continue to fund retirement payouts.  Continue to provide funding for general citywide services.  Continue to fund the City’s share of the Auburn Valley Humane Society (AVHS).  Fund debt payment for Valley Communications, the Library, and the Golf Course.  Transfer of $1.3 million of cash reserves (in 2015) to the Cumulative Reserve Fund to replenish the fund for historical interfund support. Page 116 2015-2016 Biennial Budget Section IV: Operating Budget Department Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 120,744 445,513 445,513 62,700 127,700 1,065,805 1,368,259 1,168,259 1,263,900 1,313,000 Supplies - - - - - 694,752 1,110,850 910,850 1,183,600 1,692,600 Operating Transfers Out 2,051,646 406,585 406,585 1,968,695 636,653 - - - - - - - - 220,000 - - - - 8,800 - - - - - - Designated Fund Balance 221,614 221,614 221,614 221,614 221,614 Undesignated Fund Balance 15,194,774 10,871,110 14,371,110 10,325,512 4,944,223 $19,349,335 $14,423,931 $17,523,931 $15,254,821 $8,935,790 Debt Service Interest Interfund Payments For Service DEPARTMENT TOTAL Salaries & Wages Personnel Benefits Services & Charges Capital Outlay Debt Service Principal 001.98 Non Departmental Expenditures Page 117 2015-2016 Biennial Budget Section IV: Operating Budget SPECIAL REVENUE FUNDS Special revenue funds account for the proceeds of specific revenue sources whose expenditures are legally restricted. The Finance department is responsible for the budget in the following special revenue funds:  Fund 104 - Hotel/Motel Tax Fund was created in 2001 to collect revenues to support tourism activities in Auburn.  Fund 122 - The Cumulative Reserve Fund accumulates excess reserves for counter-cyclical purposes (“Rainy Day”) and capital purposes.  Fund 124 - Mitigation Fees Fund accounts for fees paid by developers toward the cost of future improvements to City infrastructure, which are required to provide for additional demands generated by new development. 2013 & 2014 Accomplishments  Continued to collect, monitor and distribute legally restricted revenue sources.  Administered use of mitigation fees to provide for City infrastructure improvements.  Maintained Cumulative Reserve Fund to provide stability during economic downturns and for capital purposes. 2015 & 2016 Objectives  Continue to collect, monitor and distribute legally restricted revenue sources.  Maintain Cumulative Reserve Fund to provide stability during economic downturns and for capital purposes.  Administer use of mitigation fees to provide for City infrastructure improvements. Page 118 2015-2016 Biennial Budget Section IV: Operating Budget Special Revenue Funds 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 109,913 131,851 131,851 139,991 148,031 90,581 70,000 87,000 87,900 88,800 Services & Charges 6,370 9,100 6,000 6,000 6,000 179 150 140 140 140 - - - - - $207,043 $211,101 $224,991 $234,031 $242,971 75,192 85,000 85,000 86,000 86,000 131,851 126,101 139,991 148,031 156,971 $207,043 $211,101 $224,991 $234,031 $242,971 Ending Fund Balance Total Expenditures 104 Hotel Motel Tax Revenues Services & Charges Expenditures Investment Income Operating Transfers In Total Revenues Beginning Fund Balance Hotel Motel Tax Page 119 2015-2016 Biennial Budget Section IV: Operating Budget Special Revenue Funds 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 7,352,958 8,228,128 8,228,128 5,582,204 6,238,304 7,511 3,000 9,700 14,100 14,200 2,000,000 - - 1,300,000 - $9,360,469 $8,231,128 $8,237,828 $6,896,304 $6,252,504 204,880 212,000 212,000 - - - 17,280 17,280 - - 927,461 3,967,428 2,426,344 658,000 1,917,084 8,228,128 4,034,420 5,582,204 6,238,304 4,335,420 $9,360,469 $8,231,128 $8,237,828 $6,896,304 $6,252,504 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget Golf Debt Service 390,429 393,144 393,144 - - 1998 Library Bond Debt Service 234,049 283,700 283,700 - - Innovation & Technology Loan Payment 100,140 104,250 104,250 104,000 104,000 Equipment Rental Loan Payment 100,140 104,250 104,250 104,000 104,000 Cemetery Cash Flow Needs - 320,000 - 200,000 300,000 AVHS Startup Costs 102,548 - - - - Golf Debt Service Admin Fees 155 1,000 1,000 - Auburn Community Center - 1,221,084 - - 1,221,084 Herr Property Purchase - 1,290,000 1,290,000 - - Golf Course Equipment Purchase - 250,000 250,000 250,000 188,000 $927,461 $3,967,428 $2,426,344 $658,000 $1,917,084 Operating Transfers Out* Beginning Fund Balance 122 Cumulative Reserve Revenues Expenditures Miscellaneous Revenue Operating Transfers In Total Revenues Debt Service Principal - Valley Com Debt Service Interest - Valley Com Ending Fund Balance Total Expenditures Transfers Out Summary *Total Transfers Out Page 120 2015-2016 Biennial Budget Section IV: Operating Budget Special Revenue Funds 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 2,985,128 4,539,412 4,539,412 5,094,608 2,601,455 Beginning Fund Balance - Undesignated 76,051 101,356 101,356 111,356 12,976 173,103 50,000 200,000 100,000 100,000 Wetland Mitigation Fees 38,594 - - - - 1,403,711 800,000 900,000 800,000 800,000 7,549 - - - 25,142 5,000 10,000 15,000 15,000 - - - - - 4,862 - - - - 24,500 20,000 40,000 75,000 75,000 Park Mitigation Fees 15,000 - - - - Investment Income 6,206 5,000 5,240 4,890 4,890 151,302 1,045,300 1,045,300 - - $4,911,148 $6,566,068 $6,841,308 $6,200,854 $3,609,321 50,000 50,000 50,000 460,000 50,000 220,380 2,595,712 1,585,344 3,013,043 1,171,827 Operating Transfers Out - Undesignated* - - - 113,380 - 4,539,412 3,809,000 5,094,608 2,601,455 2,359,518 101,356 111,356 111,356 12,976 27,976 $ 4,911,148 $6,566,068 $6,841,308 $6,200,854 $3,609,321 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget To Fund 001 - School Impact Admin Fees - - - 113,380 - To Fund 102 - Impact Fees 122,364 2,112,722 1,222,712 2,873,043 846,037 To Fund 102 - Mitigation Fees 37,368 287,632 287,632 50,000 - To Fund 321 - Park Impact Fees 50,000 100,000 50,000 65,000 285,000 To Fund 328 - Traffic Impact Fees 6,293 43,700 25,000 25,000 20,000 To Fund 328 - Wetland Mitigation Fees 4,355 51,658 - - 20,790 $ 220,380 $2,595,712 $1,585,344 $3,126,423 $ 1,171,827 Beginning Fund Balance - Designated Fire Impact Fees Transportation Impact Fees Truck Impact Fees School Impact Admin Fees 124 Mitigation Fees Revenues Operating Transfers Out - Designated* Expenditures Intergovernmental Lakeland Fire Mitigation Fees Traffic Mitigation Fees Parks Impact Fees Transfers In Total Revenues Ending Fund Balance - Designated Ending Fund Balance - Undesignated Total Expenditures Transfers Out Summary *Total Transfers Out Page 121 2015-2016 Biennial Budget Section IV: Operating Budget DEBT SERVICE FUNDS Debt Service funds account for payment of outstanding long-term general obligations of the City. The City has seven Debt Service funds: the 1998 Limited Tax General Obligation (LTGO) Bond Fund, City Hall Annex Bond Fund, the Local Revitalization Bond Fund, the Golf Debt Service Fund, the Local Improvement District (LID) Guarantee Fund, the Local Improvement District (LID) 250 Fund, and the Local Improvement District (LID) 350 Fund. The City’s LID Guarantee Fund is used as a source for guaranteeing the redemption and payment of outstanding LID bonds and interest. Its purpose is to provide adequate security in order to maintain top ratings by bond raters. 2013 & 2014 Accomplishments  Made timely payment of principal and interest on outstanding debt issues.  Continued accounting for existing LID funds including closing out funds for completed LIDs.  Coordinated new LIDs with other City departments. 2015 & 2016 Objectives  Make timely payment of principal and interest on outstanding debt issues.  Continue accounting for existing LID funds including closing out funds for completed LIDs.  Coordinate new LIDs with other City departments. Page 122 2015-2016 Biennial Budget Section IV: Operating Budget Debt Service Funds 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 46,155 - - - - 96 300 - - - 234,049 283,700 283,700 279,500 285,100 $280,300 $284,000 $283,700 $279,500 $285,100 - - - - 220,000 230,000 230,000 235,000 250,000 60,300 53,700 53,700 44,500 35,100 - 300 - - - $280,300 $284,000 $283,700 $279,500 $285,100 Beginning Fund Balance 229 Library Bond . Refunding Debt Revenues Debt Service Principal Debt Service Interest Expenditures Services & Charges Investment Income Operating Transfers In Total Revenues Ending Fund Balance Total Expenditures 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget - - - - - - - - - - 374,018 370,970 370,970 377,065 371,390 1,322,498 1,325,550 1,325,550 1,318,852 1,317,054 $1,696,517 $1,696,520 $1,696,520 $1,695,917 $1,688,444 500,000 515,000 515,000 535,000 545,000 1,196,517 1,181,520 1,181,520 1,160,917 1,143,444 - - - - - $1,696,517 $1,696,520 $1,696,520 $1,695,917 $1,688,444 Ending Fund Balance Total Expenditures Beginning Fund Balance 230 City Hall Annex . 2010 A&B Bond Debt Revenues Debt Service Interest Expenditures Debt Service Principal Investment Income BAB Subsidy Operating Transfers In Total Revenues Page 123 2015-2016 Biennial Budget Section IV: Operating Budget Debt Service Funds 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget - - - - 20 277,292 240,000 240,000 250,000 250,000 183 100 - 121,675 119,341 120,692 119,712 119,712 20 20 196,200 238,508 238,508 222,942 223,091 $594,367 $598,320 $598,220 $594,637 $592,472 205,000 215,000 215,000 220,000 225,000 389,367 383,220 383,220 374,617 367,432 - 100 - 20 40 $594,367 $598,320 $598,220 $594,637 $592,472 Ending Fund Balance Total Expenditures Debt Service Principal Debt Service Interest Expenditures Investment Income BAB Subsidy Operating Transfers In Total Revenues Beginning Fund Balance LRF Sales Tax Credit 231 Local Revitalization . 2010 C&D Bond Debt Revenues Debt Service Funds 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 44,472 34,524 34,524 24,549 22,569 52 100 25 20 20 $44,524 $34,624 $34,549 $24,569 $22,589 10,000 10,000 10,000 2,000 2,000 - - - - - 34,524 24,624 24,549 22,569 20,589 $44,524 $34,624 $34,549 $24,569 $22,589 Beginning Fund Balance 249 LID Guarantee Revenues Debt Service Interest Expenditures Operating Transfers Out Investment Income Total Revenues Ending Fund Balance Total Expenditures Page 124 2015-2016 Biennial Budget Section IV: Operating Budget Debt Service Funds 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 337 376 376 - - 39 20 37 - - 31,390 468,260 468,255 - - 24,982 23,413 23,413 - - $56,749 $492,069 $492,081 - - 31,390 468,260 468,255 - - 24,982 23,413 23,413 - - Transfer Out - - 414 - - 376 396 - - - $56,749 492,069 $492,081 - - Ending Fund Balance Total Expenditures Special Assessment Interest Expenditures Investment Income Special Assessment Principal Special Assessment Interest & Penalties Total Revenues Beginning Fund Balance 250 LID #250 Revenues Special Assessment Principal 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 5,631 10,888 10,888 7,864 7,874 19 - 12 10 10 9,382 5,407 3,010 5,678 5,961 3,101 1,839 1,200 1,569 1,285 $18,133 $18,134 $15,110 $15,121 $15,130 5,149 5,407 5,407 5,678 5,961 2,096 1,839 1,839 1,569 1,285 10,888 10,888 7,864 7,874 7,884 $18,133 $18,134 $15,110 $15,121 $15,130 Ending Fund Balance Total Expenditures Beginning Fund Balance 275 LID #350 Revenues Special Assessment Interest Special Assessment Principal Expenditures Investment Income Special Assessment Principal Special Assessment Interest & Penalties Total Revenues Page 125 2015-2016 Biennial Budget Section IV: Operating Budget Debt Service Funds - Golf Course In 2014, golf debt service was moved from an enterprise fund (417) to a new governmental debt service fund (237). The working capital statement shown below is provided to show activity from the final two years of the fund’s existence. 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget - - - - - - - - - - - 393,144 393,144 389,195 351,553 - $393,144 $393,144 $389,195 $351,553 - 240,000 240,000 249,251 225,314 - 153,144 153,144 139,944 126,239 - - - - - - $393,144 $393,144 $389,195 $351,553 Ending Fund Balance Total Expenditures 237 Golf Debt Service Revenues Debt Service Principal Debt Service Interest Expenditures Investment Income Operating Transfers In Total Revenues Beginning Fund Balance 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget Operating Expenses Services & Charges (562) 3,326,679 3,326,679 - - Total Operating Expenses (562) 3,326,679 3,326,679 - - Operating Income (Loss) (562) 3,326,679 3,326,679 - - Non Operating Revenues (Expenses) Investment Income 44 - - - - Debt Service Interest (160,667) - - - - Total Non Op Rev (Exp) (160,623) - - - - Net Income (Loss) (161,185) 3,326,679 3,326,679 - - Net W/C From Operations (161,185) 3,326,679 3,326,679 - - Resources Other Than Operations Operating Transfers In 390,584 - - - - Other Sources (33,552) - - - - Total Resources 357,032 - - - - Uses Other Than Operations Other Uses 28,791 (3,326,675) (3,326,675) Debt Service Principal (225,000) - - - - Total Uses (196,209) (3,326,675) (3,326,675) - - Net Change In Working Capital (362) 3 3 - - Beginning Working Capital - Jan 1 359 (3) (3) - - Ending Working Capital - Dec 31 (3) - - - - Net Change In Working Capital $ (362) $ 3 $ 3 $ - $ - 417 Golf Debt Service Page 126 2015-2016 Biennial Budget Section IV: Operating Budget CAPITAL IMPROVEMENT FUND The Capital Improvement Fund 328 manages the proceeds of grants, Real Estate Excise Tax (REET), and transfers from other funds. All funds are used for capital projects or major equipment purchases. The Finance department is responsible for the budget in this capital fund. 2013 & 2014 Accomplishments  Transferred out Real Estate Excise Tax (REET2) funds to support Local and Arterial Streets programs and transferred REET funds for debt service on Annex and Local Revitalization bonds.  Provided funding for traffic and sidewalk programs.  Completed City Hall Phase 1 & 2 improvements.  Continued to provide funding for facility improvements. 2015 & 2016 Objectives  Transfer out Real Estate Excise Tax (REET2) funds to support Local and Arterial Streets programs and transfer of REET funds for debt service on Annex and Local Revitalization bonds.  Provide funding for traffic and sidewalk programs.  Provide funding for the Auburn Community and Youth/Teen Center.  Provide funding for the Auburn Environmental Park Boardwalk Phase 2 and the Downtown Wayfinding Program.  Provide funding for the Green River Park Design and the Les Gove Campus Master Plan.  Provide funding for citywide sidewalk repairs. Page 127 2015-2016 Biennial Budget Section IV: Operating Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 6,412,476 9,102,927 9,102,927 8,944,989 8,627,868 1,116,374 700,000 850,000 800,000 800,000 1,116,160 700,000 850,000 800,000 800,000 - 100,000 - 100,000 100,000 30,723 56,452 33,952 9,569 9,285 36,540 473,667 473,662 5,678 5,961 Miscellaneous Revenue 40,000 30,000 30,000 - - Sales of Fixed Assets 2,593,405 1,500,000 - - - 84,658 195,358 125,000 125,000 40,790 $11,430,334 $12,858,404 $11,465,541 $10,785,236 $10,383,904 672,540 539,022 539,022 - - City Hall Replacement Generator - - - 100,000 - City Wetland Mitigation 4,355 51,658 - - 20,790 HVAC Improvements 220,073 99,319 - - - AEP Boardwalk Phase 2 - - - 75,000 - Downtown Wayfinding Program - - - 90,000 30,000 Mohawks Plastics 6,293 43,700 25,000 25,000 20,000 Parks Projects 10,500 60,000 52,000 180,000 30,000 Property Expenditures 136,785 - - - - Public Works Projects - 545,000 170,000 125,000 125,000 Transportation Projects - REET 2 35,423 319,500 225,000 380,000 375,000 Transfer Out -Community Center - 3,319,697 - - 3,319,697 Transfer Out -Airport T Hangar - 200,000 200,000 - - 853,360 2,122,094 1,045,200 959,426 1,417,746 388,078 1,470,722 264,330 222,942 223,091 9,102,927 4,087,692 8,944,989 8,627,868 4,822,580 $11,430,334 $12,858,404 $11,465,541 $10,785,236 $10,383,904 Ending Fund Balance Total Expenditures Transfers Out - REET 2 Expenditures Transfers Out - REET 1 Contributions & Donations Operating Transfers In Total Revenues City Hall Remodel Phase 1 & 2 Beginning Fund Balance REET 1 REET 2 State Grant Investment Income 328 Capital Improvements Revenues Page 128 2015-2016 Biennial Budget Section IV: Operating Budget LOCAL REVITALIZATION FUND Local Revitalization Fund 330 accounts for projects within the designated local revitalization boundary. Funding was established by Senate Bill 5045 and designated the City of Auburn as a demonstration project. Local revitalization funding, through the state, provides the City with $250,000 for 25 years to construct infrastructure projects within the designated revitalization boundary. The financing is a credit against the State’s portion of sales/use tax. The goal of Local Revitalization funding is to stimulate economic growth and future development through the infrastructure improvements. 2013 & 2014 Accomplishments  Completed the construction of the South Division Street Promenade Project.  Completed the construction of the Citywide Wayfinding Signage Project.  Began the Main Street Streetscape Urban Design Project.  Began the design of the City Downtown Public Parking Lot Reconfiguration Project. 2015 & 2016 Objectives  Complete the Main Street Streetscape Urban Design Project.  Complete the construction of the City Downtown Public Parking Lot Reconfiguration Project. Page 129 2015-2016 Biennial Budget Section IV: Operating Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 606,976 559,070 559,070 229,370 - 60,691 - - - - 865 - 300 250 - - - - - - $668,533 $559,070 $559,370 $229,620 $0 10,620 - - - - 3,645 - - - - 95,199 559,070 330,000 229,620 - 559,070 - 229,370 - - $668,533 $559,070 $559,370 $229,620 $0 Ending Fund Balance Total Expenditures Personnel Benefits Capital Outlay Expenditures Salaries & Wages Operating Transfers In Total Revenues Beginning Fund Balance Grants Investment Income 330 Local Revitalization Revenues Page 130 2015-2016 Biennial Budget Section IV: Operating Budget SOLID WASTE UTILITY DIVISION Mission Statement The Solid Waste Division provides environmentally sound and safe disposal of solid and hazardous waste and provides waste reduction and recycling opportunities to increase public awareness within the City of Auburn. Department Overview The City contracts with Waste Management to do collection and recycling, with City staff responsible for overall management and billings. The City also has a franchise agreement with Allied Waste Services in the annexed areas of Lea Hill and West Hill. The City contracts with King County for disposal of solid waste materials. The Solid Waste Utility Division encourages community participation in Auburn’s solid waste programs by proactively managing and monitoring the daily a ctivities of the solid waste contractors; continually assessing the regulatory and political climate pertaining to solid and hazardous waste collection and disposal, recycling and waste prevention , and reviewing the adequacy of our annual level of service to meet community needs. 2013 & 2014 Accomplishments  Maintained residential recycling and yard waste diversion rate over 50%.  The participation rate in residential recycling/organics collection increased to an average of 92%.  Assisted Waste Management with promotion of the “Business and Multifamily Recycling Programs” and increased recycling participation to 76% and 94% respectively.  Increased total diversion rate to 29%.  Gave “Recycling & Waste Prevention” and “Worm Composting” presentations to elementar y students in the Auburn School District (ASD).  Produced three additional “Powerful Choices” presentation game sets so all Auburn Middle schools have presentation materials.  Provided a “Going Green Environmental Workshop and Trade Show” for ASD classified staff and administration.  Provided funding support for two Natural Yard Care Workshop series to the Riverwalk/Chinook Elementary and North/South Central neighborhoods.  Provided funding for four King County Special Recycling Collection Events for residents.  Held the first Sustainable Movie Night event for the community which included educational tables and the movie “Addicted to Plastics.”  Coordinated two “Holiday Styrofoam Collection” events.  Provided a 24-hour “Cooking Oil Collection” station for residential use.  Worked with three local vendors to offer a discount on compost bins for residents.  Conducted recycle cart checks with leave-behind recycling education to six different neighborhoods in 2013, and three mobile home parks in 2014.  Continued to promote reuse by sponsoring the annual “Community Yard Sale” event.  Continued to promote recycling by offering the residential “Bulky Item Collection” & “Christmas Tree Recycling” events.  Continued to promote the “Compostables Program” to residential homes.  Continued to provide citizens with access to recycling at all City facilities and parks.  Continued collecting food and food-soiled paper (compostables) at most City facilities.  Sponsored the annual Chamber of Commerce “Mayor’s State of the City” luncheon.  Provided waste reduction, recycling, and household hazardous waste outreach at: Kids Day, Auburn Days, Auburn International Farmers Market, Auburn Senior Wellness Fair, King County Latino Health Fair, YMCA Healthy Kids Day, and Auburn School District Building Bridges.  Provided recycling at all City special events in conjunction with the Parks, Arts and Recreation Department. Page 131 2015-2016 Biennial Budget Section IV: Operating Budget 2015 & 2016 Objectives  Continue to measure the residential diversion rate and maintain a rate over 50%.  Increase the total diversion rate to 30%.  Continue to provide citizens with access to recycling at all City facilities and parks.  Continue to maintain recycling at all City special events in conjunction with the Parks, Arts and Recreation Department.  Continue to provide Cooking Oil Collection, Bulky Item Collection, Styrofoam Collection, Christmas Tree Recycling and two King County Special Collection events each year.  Continue to support Waste Management’s outreach and education efforts to multifamily and business customers.  Continue to work with both haulers to do neighborhood recycle cart checks with leave-behind education.  Continue to provide funding support for the Neighborhood Natural Yard Care Workshops.  Continue to promote the King County Household Hazardous Wastemobile at the Outlet Collection for disposal of hazardous items such as oil-based paints, fluorescent bulbs, batteries, and used motor oil.  Continue to maintain the Solid Waste & Recycling webpages for customers.  Coordinate with Community Development and Public Works to encourage construction contractors to increase diversion rates by recycling their construction and demolition materials.  Create and complete a residential recycling survey.  Create an outreach campaign on Illegal Dumping in conjunction with other City departments.  Create a new Solid Waste & Recycling Division branding (logos and taglines) in conjunction with the ‘Imagine Auburn’ project to be used on outreach materials.  Create a City facility recycling collection program for batteries, other small hazardous waste materials, and office equipment.  Provide a “Going Green Environmental Workshop and Trade Show” for ASD teachers.  Continue participating in the regional workgroups discussing contamination reduction and outreach for recycling and organics. Page 132 2015-2016 Biennial Budget Section IV: Operating Budget City of Auburn recycling and yard waste tonnage increased sharply in 2012 due to the addition of the Pierce County portion of Auburn. The City anticipates recycling and yard waste tonnage to continue increasing in 2015 and 2016. The totals include the East Lea Hill and West Hill annexation areas. Residential Diversion Rate City of Auburn residents divert approximately 54%of their waste from the landfill. The diversion rate declined in 2012 when the Pierce County portion of Lakeland Hills was annexed because a large portion of those residents live in higher density communities with yard service.We can assume yard waste from these areas is being composted, but don't have the actual tonnage to include in our diversion rate. The totals include the East Lea Hill and West Hill annexation areas. PERFORMANCE MEASURES - SOLID WASTE FUND Tons of Residential & Commercial Garbage Collected The City of Auburn garbage tonnage continues to increase due to the addition of the Pierce County portion of Auburn in March 2012. New homes are being built in the Lakeland area and the economy is slowly improving which will keep tonnage rising in 2015 and 2016. The totals include East Lea Hill and West Hill annexation areas. Tons of Recycling & Yard Waste Collected 0 12,000 24,000 36,000 48,000 60,000 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 36,412 40,258 41,222 41,542 41,800 42,100 Tons of Garbage Collected 0 7,000 14,000 21,000 28,000 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 13,131 16,022 16,754 17,817 18,200 18,600 Tons of Recycling & Yard Waste Collected 0% 25% 50% 75% 100% 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 58%57%55%54%55%56% Residential Diversion Rate Page 133 2015-2016 Biennial Budget Section IV: Operating Budget 2015-2016 Working Capital Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 343.750 Garbage Service 10,524,233 10,936,037 11,044,007 10,768,300 10,818,600 343.752 Yard Waste 911,909 921,369 970,997 970,500 989,900 343.780/790 Refuse, City, & Excise Tax 936,500 942,693 941,000 957,000 963,000 343.770 Household Hazardous Waste 412,619 412,000 414,000 417,200 420,600 343.700 Late Penalties 125,970 - - 125,000 125,000 Total Operating Revenues 12,911,232 13,212,099 13,370,004 13,238,000 13,317,100 Operating Expenses 537.000.10 Salaries & Wages (389,458) (408,745) (408,745) (402,047) (410,208) 537.000.20 Personnel Benefits (177,520) (203,014) (203,014) (193,605) (208,310) 537.000.30 Supplies (42,433) (28,750) (28,750) (34,200) (34,200) 537.000.40 Services & Charges (11,310,037) (11,483,253) (11,483,253) (11,608,975) (11,863,075) 537.000.50 Intergovernmental (413,217) (412,000) (412,000) (417,200) (420,600) 537.000.90 Interfund Payments For Srv (183,595) (179,962) (179,962) (105,393) (104,209) 537.000.00 Depreciation & Amortization (18,819) (20,000) (20,000) (19,400) (20,000) Total Operating Expenses (12,535,078) (12,735,724) (12,735,724) (12,780,820) (13,060,602) Operating Income (Loss) 376,153 476,375 634,280 457,180 256,498 Non Operating Revenues (Expenses) 361.110 Investment Income 1,348 400 1,240 1,300 1,300 334 & 337 Grants 90,361 112,000 112,000 108,500 109,000 369.900 Other Misc. Revenue 1,943 - - - - Total Non Op Rev (Exp) 93,651 112,400 113,240 109,800 110,300 Net Income (Loss) 469,805 588,775 747,520 566,980 366,798 Items Not Affecting Working Capital 535.801.00 Depreciation & Amortization 18,819 20,000 20,000 19,400 20,000 Net W/C From Operations 488,624 608,775 767,520 586,380 386,798 Resources Other Than Operations 399.000 Other Sources (2,551) - - - - Total Resources (2,551) - - - - Net Change In Working Capital 486,073 608,775 767,520 586,380 386,798 Beginning Working Capital - Jan 1 1,018,487 1,504,560 1,504,560 2,272,081 2,858,461 Ending Working Capital - Dec 31 1,504,560 2,113,336 2,272,081 2,858,461 3,245,259 Net Change In Working Capital $486,073 $608,775 $767,520 $586,380 $386,798 Operating Revenues 434 Solid Waste Page 134 2015-2016 Biennial Budget Section IV: Operating Budget Department Employees 434 Solid Waste FTE's 2012 2013 2014 2015 2016 Solid Waste FTE's*2.00 2.00 2.00 2.00 2.00 TOTAL SOLID WASTE FTE's 2.00 2.00 2.00 2.00 2.00 Full Time Equivalent (FTE) *These FTE's are previously reported in the Finance Department. Page 135 2015-2016 Biennial Budget Section IV: Operating Budget AIRPORT FUND Vision To identify, analyze, develop and implement value-added airport systems solutions and services. Mission To provide the citizens and users a quality aviation facility with needed services and products in a safe and secure environment. Department Overview The Airport provides hangar and tie-down facilities, which will accommodate over 370 based aircraft. The City has long-term land only leases which provide for private condo type aircraft hangars and one maintenance facility. In addition, there are several businesses operating on the airfield that provide aviation related services to the public and users of the Air port. The City contracts with Aviation Management Group, LLC (AMG) to manage aircraft tie-downs, hangars and facility leases, as well as the daily management, maintenance, and operation of the fuel facility. 2013 & 2014 Accomplishments  Continued to campaign the value of the Airport to citizens and surrounding area.  Continued to advertise regionally to promote the use of the Auburn Airport as an alternative to Boeing, Renton and Tacoma.  Continued to pursue state and federal grant opportunities.  Secured a five-year lease on previous airport office building with an engineering firm.  Began the Wildlife Hazard Assessment with Mead & Hunt for FAA compliance.  Completed approximately 500,000 square feet of asphalt repair, rehab and seal coat of the runway, taxiway, taxi lanes and aircraft parking areas.  Relocated Washington State Department of Transportation (WSDOT)/Aviation weather camera bridge to new airport office and brought back online with WSDOT/Aviation.  Cleaned, repaired and upgraded as necessary the fire protection system for hangar rows 9 & 10.  Completed bird prevention in hangar rows 3-8.  Administered a Request for Proposal (RFP) process and negotiated new contract for airport management services.  Removed trees on the west side of the airport property within the object free area.  Applied for and received FAA authorization to relocate the airport beacon from B Street to the west end of hangar row 2.  Moved the airport office to a larger, vacant building at the Airport. 2015 & 2016 Objectives  Complete the Airport Master Plan.  Complete the Wildlife Hazard Assessment and implement the Wildlife Hazard Plan.  Complete the South T-Hangar Row 3 project to retrofit existing airplane hangars into enclosed hangars in order to increase cash flow and accommodate more aircraft.  Evaluate the need for additional hangar retrofit to closed hangars.  Promote Request for Proposal for aeronautical business development at the Airport.  Apply to FAA for replacement of obsolete Visual Approach Slope Indicator (VASI) with new FAA approved Precision Approach Path Indicator (PAPI) Systems.  Complete the Airport Obstruction Survey/Advanced Ground Information System (AGIS) Survey.  Begin Environmental Assessment/Categorical Exclusions (CATEX) Report for north and south runway enhancements.  Design Runway Enhancement Project.  Continue efforts to support jet fuel sales at the Airport. Page 136 2015-2016 Biennial Budget Section IV: Operating Budget 2015-2016 Working Capital Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 341.930 Airport Security Service 15,481 15,000 15,500 15,500 15,500 344.604 Flowage Fee 10,380 12,000 12,000 12,000 12,000 362.501 Property Leases 186,201 203,000 194,800 213,600 217,700 362.502 Tie Down & Hangar Rent 402,255 380,000 425,000 450,000 502,200 362.503 Fuel Facility Rent 18,000 - - - - Total Operating Revenues 632,317 610,000 647,300 691,100 747,400 Operating Expenses 546.000.10 Salaries & Wages (20,584) (20,024) (20,024) (25,481) (25,723) 546.000.20 Personnel Benefits (7,006) (6,839) (6,839) (9,789) (10,496) 546.000.30 Supplies (286) (2,000) (2,000) (2,000) (2,000) 546.000.40 Services & Charges (451,593) (449,840) (449,840) (453,000) (463,050) 546.000.90 Interfund Payments For Srv - - - - - 546.000.00 Depreciation & Amortization (403,105) (416,800) (416,800) (413,700) (426,100) Total Operating Expenses (882,573) (895,504) (895,504) (903,970) (927,369) Operating Income (Loss) (250,256) (285,504) (248,204) (212,870) (179,969) Non Operating Revenues (Expenses) 361.110 Investment Income 1,545 1,500 1,000 1,000 1,000 369.900 Miscellaneous Revenue 5,571 500 500 500 500 546.100.80 Debt Service Interest (51,213) (41,675) (41,675) (41,613) (35,538) Total Non Op Rev (Exp) (44,096) (39,675) (40,175) (40,113) (34,038) Net Income (Loss) (294,352) (325,179) (288,379) (252,983) (214,007) Items Not Affecting Working Capital 535.801.00 Depreciation & Amortization 403,105 416,800 416,800 413,700 426,100 Net W/C From Operations 108,753 91,621 128,421 160,717 212,093 Resources Other Than Operations 333.201 Federal Aviation Grant 188,783 805,719 714,206.00 348,413 126,000 334.000 State Grant 4,812 38,262 32,456.00 19,356 7,000 399.000 Other Sources (15,043) 200,000 200,000 - - Total Resources 178,552 1,043,981 946,662 367,769 133,000 Uses Other Than Operations 590.100.00 Other Uses 10,289 - - - - 590.100.65 Inc In Fixed Assets - Construction (200,222) (1,390,745) (1,068,620) (784,125) (140,000) 590.100.70 Debt Service Principal (115,000) (125,000) (125,000) (135,000) (150,000) Total Uses (304,933) (1,515,745) (1,193,620) (919,125) (290,000) Net Change In Working Capital (17,628) (380,143) (118,537) (390,639) 55,093 Beginning Working Capital - Jan 1 818,912 801,284 801,284 682,748 292,109 Ending Working Capital - Dec 31 801,284 421,142 682,748 292,109 347,202 Net Change In Working Capital ($17,628) ($380,143) ($118,537) ($390,639) $55,093 Operating Revenues 435 Airport Page 137 2015-2016 Biennial Budget Section IV: Operating Budget FIDUCIARY FUNDS Fiduciary funds are used to report assets held in a trustee or agency capacity for others and cannot be used to support the City’s own programs. The City has two fiduciary funds. Fund 611 - Fire Relief and Pension Fund provides a pension for eligible firefighters. Fund 651 - Agency Fund accounts for resources held in a purely custodial capacity; this fund is not budgeted. 2013 & 2014 Accomplishments  Continued to provide pension benefits to eligible firefighters.  Maximized interest earnings to support the Fire Relief and Pension Fund.  Provided accountability for custodial funds. 2015 & 2016 Objectives  Continue to provide pension benefits to eligible firefighters.  Maximize interest earnings to support the Fire Relief and Pension Fund.  Provide accountability for custodial funds. Page 138 2015-2016 Biennial Budget Section IV: Operating Budget Fiduciary Fund 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 2,551,843 2,446,991 2,446,991 2,580,481 2,486,300 70,036 63,000 77,558 70,000 70,000 Investment Income 15,369 10,000 6,000 6,000 6,000 Unrealized Gain (Loss) on Investment (4,889) - - - - - 231,000 231,000 - - $2,632,359 $2,750,991 $2,761,548 $2,656,481 $2,562,300 176,047 173,931 173,931 160,618 160,818 3,042 3,136 3,136 3,563 3,840 6,280 4,000 4,000 6,000 6,000 2,446,991 2,569,924 2,580,481 2,486,300 2,391,642 $2,632,359 $2,750,991 $2,761,548 $2,656,481 $2,562,300 Beginning Fund Balance 611 Fire Pension Revenues Personnel Benefits Services & Charges Expenditures Salaries & Wages Fire Insurance Prevention Tax Operating Transfers In Total Revenues Ending Fund Balance Total Expenditures Page 139 2015-2016 Biennial Budget Section IV: Operating Budget PERMANENT FUNDS Permanent funds are used to report resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the City’s programs. The City has one permanent fund: Fund 701 - Cemetery Endowment Care Fund accounts for non-expendable investments held by the City’s trustee. The interest earned on investments can be used only for preservation and capital projects at the cemetery. 2013 & 2014 Accomplishments  Provided accountability for resources held in trust by the City.  Continued to maximize interest earnings. 2015 & 2016 Objectives  Provide accountability for resources held in trust by the City.  Continue to maximize interest earnings. Page 140 2015-2016 Biennial Budget Section IV: Operating Budget Permanent Fund 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 1,497,880 1,535,385 1,535,385 1,567,385 1,600,385 Beginning Fund Balance - Undesignated 88,036 94,179 94,179 96,279 97,479 Lot Sales 37,506 32,000 32,000 33,000 33,000 6,142 2,100 2,100 1,200 1,200 $1,629,564 $1,663,664 $1,663,664 $1,697,864 $1,732,064 1,535,385 1,567,385 1,567,385 1,600,385 1,633,385 94,179 96,279 96,279 97,479 98,679 $1,629,564 $1,663,664 $1,663,664 $1,697,864 $1,732,064 Beginning Fund Balance - Designated 701 Cemetery Endowment Care Revenues Ending Fund Balance - Designated Expenditures Investment Income Total Revenues Ending Fund Balance - Undesignated Total Expenditures Page 141 2015-2016 Biennial Budget Section IV: Operating Budget Page 142 !"# $ $ %$ %$ $ !"# &$ !"# $ !"# Page 143 2015-2016 Biennial Budget Section IV: Operating Budget LEGAL DEPARTMENT Mission Statement The mission of the Legal Department is to provide accurate and timely legal advice and information to the City, represent the City with great tenacity and integrity in all civil and criminal litigation, and provide considerate and thoughtful customer service to other departments and the public, both individually and as a whole. Department Overview This department consists of the Legal Department and the City Clerk’s office. The Legal Department represents the City in all litigation, including civil and criminal misdemeanor cases. The department prepares ordinances, resolutions, petitions, contracts, leases, easements, deeds, notices and other legal documents, and provides legal counsel and advice to the City. The department prosecutes criminal cases in the King County District Court as well as prosecutes and/or defends civil actions brought by or against the City. Responsibilities of the City Clerk Division include monitoring various legal matters; acting as a central repository for all municipal records; processing claims for damages; processing requests for public records and public information; processing passport applications, ordinance codification, and preparing City Council, and LEOFF Board agendas and minutes. 2013 & 2014 Accomplishments  Focused on and strived for courteous, prompt and responsible customer service to those with whom we came in contact in our city responsibilities.  Continued level of customer service by responding to public record requests within five business days.  Continued work with the Police Department and the District Court to develop procedures to enhance effective pursuit of prosecution cases.  Provided legal updates to City departments and employees on public records.  Provided updates and training to the Police Department on new laws and case decisions to enhance effective prosecution and to assist police on ever-changing legal issues.  Continued work with City departments to develop procedures to enhance effective representation of legal issues on the City’s behalf.  Continued work with the court and public defender (and defense bar) to better handle caseload management and streamline court processes to improve public access to the courts and adjudication of cases.  Worked with the Mayor and City staff, as well as the regional and state participants, to review proposed legislative bills and to develop strategies for and responses to legislative bills to enhance the ability of Auburn and other cities in the state to carry out their municipal responsibilities.  Worked with the Police Department, attorneys and law enforcement agencies of neighboring communities to address regional criminal justice and law enforcement needs.  Implemented Agenda Manager Program to provide streamlined agenda preparation and improve work flow.  Implemented Laserfiche Electronic Records Management System to allow destruction of non- archival paper records after imaging.  Worked with local and regional service providers to address needs of victims of domestic violence.  Developed and proposed new ordinances for adoption by the City Council to address the ongoing needs of the City and its citizens. Page 144 2015-2016 Biennial Budget Section IV: Operating Budget 2015 & 2016 Objectives  Work with other departments to identify non-archival paper records eligible for destruction after imaging to be included in the Laserfiche Electronic Records Management System.  Develop and refine prosecution strategies, including standard dispositional recommendations, to approach cases in the District Court and to enhance prosecution effectiveness.  Work with City Council to implement SMART (Specific, Measurable, Attainable, Relevant and Time-bound) goals.  Continue working with local and regional service providers to assemble a support network to address needs of victims of domestic violence, including pursuit of the one-stop concept.  Work with the Mayor, City Council and City departments to proactively develop recommended language for updating and amending ordinances and City code sections to assure that the codes are as useful as they can be to meet the needs of the City within the parameters of State law.  Work with the Mayor, City departments and Risk Management to develop procedures to enhance effective representation of legal issues on the City’s behalf .  Continue the level of customer service by responding to public record requests within five business days.  Continue working with attorneys and city clerks from neighboring cities, as well as municipal associations, to address regional and statewide municipal issues.  Continue work with the Mayor and City staff, as well as the regional and state participants, to develop strategies for legislative bills to enhance the ability of Auburn and other cities in the state to carry out their municipal responsibilities.  Continue work with the court and public defender (and defense bar) to better handle caseload management and streamline court processes to improve public access to the courts and adjudication of cases.  Continue work with the Police Department and King County court services to develop procedures to enhance effective pursuit of prosecution cases.  Continue work with local and regional service providers to address needs of victims of domestic violence.  Work with IT and other departments of the City to facilitate convenient access to ordinances, resolutions and other public records via the City’s website. Page 145 2015-2016 Biennial Budget Section IV: Operating Budget PERFORMANCE MEASURES - LEGAL DEPARTMENT Public Disclosure Requests - Responded to within 5 Business Days The graph illustrates the number of public disclosure requests received by the City Clerk's office and the number of those requests responded to within five business days from the receipt of the request. The complexity of the request or the volume of materials requested may affect the response time. Ordinances & Resolutions Prepared Minimal increases in the number of ordinances prepared is partially reflective of change in practice whereby only those Council actions which prescribe permanent rules of conduct or government that specifically require adoption by ordinance according to state law are done by ordinance. Other Council actions involving contracts or actions involving special or temporary nature can be accomplished by resolution. Criminal Misdemeanor Cases Criminal charges in cases involving state law are of two types - misdemeanors and felonies. Misdemeanor offenses are punishable by imprisonment for a term of not more than one year and include minor assaults, theft and driving under the influence. This graph illustrates the number of criminal misdemeanor cases filed by the City Attorney’s Office. 0 1,500 3,000 4,500 6,000 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 3,088 3,225 3,202 3,226 3,258 3,290 2,549 2,518 1,933 2,258 2,444 2,566 Public Disclosure Requests # Requests Respond in 5 Days 0 50 100 150 200 2011 2012 2013 2014 Est 2014 Goal 2016 Goal 47 52 44 46 45 45 118 106 127 135 135 135 Ordinances & Resolutions Prepared Ordinances Resolutions 2,000 2,400 2,800 3,200 3,600 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 3,275 2,873 2,470 2,997 3,057 3,118 Criminal Misdemeanor Cases Filed Page 146 2015-2016 Biennial Budget Section IV: Operating Budget Department Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 932,517 985,992 985,992 1,030,017 1,043,406 342,405 392,653 392,653 386,725 415,265 Supplies 5,386 11,200 11,200 11,300 13,800 101,075 118,700 118,700 136,850 138,200 Intergovernmental 377,306 149,200 149,200 287,000 228,000 - - - - - 225,792 223,200 223,200 350,269 358,035 $1,984,481 $1,880,945 $1,880,945 $2,202,161 $2,196,706 Interfund Payments For Service DEPARTMENT TOTAL Salaries & Wages Personnel Benefits Services & Charges Capital Outlay 001.15 Legal Expenditures Department Employees 001 Legal FTE's 2012 2013 2014 2015 2016 Legal FTE's 13.00 13.00 14.00 14.00 14.00 TOTAL LEGAL FTE's 13.00 13.00 14.00 14.00 14.00 Full Time Equivalent (FTE) 1.0 FTE Records Clerk was added via Budget Amendment #6 in 2014. Page 147 2015-2016 Biennial Budget Section IV: Operating Budget Page 148 !" # $%" !" #& ’ () *) +,- ! *) !./ !0 1 *) +#2- *) +3- 4!)) 5 !) +#3- !)) 67 )*) +%- 74 *) +3- 88) *) ! *’1 5 1 +3$- !)) 5!))7 !) +$,- 9!)) *) +%- ) ) *) +- 1 1 *’1 *) +#- 5 +#- 15 15 1 Page 149 2015-2016 Biennial Budget Section IV: Operating Budget The Community Development & Public Works Director oversees three separate departments within the General Fund: Community Development, Public Works, and Streets. COMMUNITY DEVELOPMENT SERVICES Mission Statement To serve the Auburn community by providing consistent, high quality customer service, and implementing City Council goals in land use planning, protection of the environment, and building safety and efficiency. Department Overview Community Development Services is responsible for the following:  Formulate and recommend comprehensive goals on planning, ensuring compliance with the Growth Management Act.  Ensure compliance with statutory requirements relative to environmental issues.  Direct preparation and review of environmental impact statements and technical reports; determine final action on environmental issues.  Ensure compliance with adopted building codes.  Act as the City’s responsible official for State Environmental Policy Act (SEPA) compliance, Floodplain Administrator, and Shoreline Management Program Manager.  Ensure code compliance to Auburn City Code Titles 5, 8, 10, 12, 13, 15, 16, 17, and 18.  Manage the City’s One Stop Permit Center.  Administration of the City’s business license program and parking permit program .  Provide staff to planning commission, hearing examiner, and planning and development committees.  Coordinate with other City departments to ensure City plans and projects are compatible with the Comprehensive Plan.  Coordinate with Valley Regional Fire Authority on land use and building permit reviews and code enforcement.  Coordinate with other City departments on provision of services to new development.  Represent City on regional planning, environmental, economic development, and other policy issues.  Coordinate with other jurisdictions and agencies to resolve regional issues.  Develop and maintain the Comprehensive Plan and special purpose plans.  Provide leadership on public and private annexations.  Develop and maintain zoning ordinance.  Act as liaison to Auburn Chamber of Commerce and Auburn Downtown Association.  Coordinate citywide parking management initiatives. 2013 & 2014 Accomplishments  During 2013 and 2014, assisted in the permitting, renovations, and openings of Auburn High School, Trek Multi-Family development, two new buildings at Green River Community College, seven new warehouse/manufacturing facilities, the redevelopment and tenanting of the Outlet Collection, Waste Management compressed natural gas facility, the Fenster Levee Setback, Auburn Marketplace, the Jimmy John’s strip mall, two O’Reilly Auto Parts stores, Orion Aerospace, Multi-Care occupancy at the 3rd floor of 1 East Main Street, and the HCSA Laundry Facility.  Facilitated the adoption of ordinances that regulate communal residences, electric fences, three rezones, modifications to the C-1 zone, modification to impact fees, the 2012 building code, and a series of City-initiated Comprehensive Plan amendments. Page 150 2015-2016 Biennial Budget Section IV: Operating Budget  Helped facilitate the acquisition of suite 380 at 1 East Main, the Trek property, 2 Teutsch properties, Orion, Rice, and the Chase Bank parking lot swap.  In 2013, achieved a 95% renewal rate for City business licenses.  In 2013, issued 429 new single-family residential building permits with a total construction valuation of $94,467,746 and 57 commercial building permits with a total construction valuation of $138,222,951.  In 2013, performed 2,727 building plan reviews for residential and commercial development and 11,987 building inspections averaging 48 inspections per day.  In 2013, provided customer service via in-person discussions, phone calls, and electronic mail messages to 27,854 clients.  In 2013, opened 716 code compliance cases and closed out 682 code compliance cases.  In 2013, conducted 1,725 land use reviews, completed 242 engineering reviews, facilitated 27 Pre-Construction Meetings and 44 Pre-Application Conferences, conducted 127 sign permit reviews, and issued 147 parking permits.  In 2013, approved nine preliminary plats totaling 278 lots and seven final plats totaling 212 lots.  Completed a webpage overhaul for Planning and Community Development.  Completed a variety of customer service lobby enhancements including the creation of a Public Works sit down counter space, resigned the lobby, installed two public computers, installed a new monitor to announce city events, repainted the lobby, installed a semi private cubicle, and removed a number of items that created a cluttered appearance.  Installed 3 pedestrian kiosks in the downtown core.  Initiated the Auburn Visioning process – Imagine Auburn.  Coordinated the process for adopting a marijuana moratorium and initiated the public process for considering future development regulations.  Secured additional grant funding, and completed final design, permitting, and construction of the Fenster Levee Setback, Phase 2b Project. City funding of $35,000 was leveraged 35:1 to complete a $1.3M project.  Worked in coordination with the Army Corps of Engineers to finalize the design of the Mill Creek Wetland 5K Project, formalized the City’s role as a non -federal sponsor through a Project Partnership (construction) Agreement, completed the required real estate acquisitions and certifications, and supported the award of a federal contract for project construction to take place in 2015 and 2016. 2015 & 2016 Objectives  Coordinate the adoption of the 2015 International Building Codes.  Work with City Council to implement SMART (Specific, Measurable, Attainable, Relevant and Time-bound) goals.  Design and construct the Phase 2 extension of the Wetland Boardwalk Trail at the Auburn Environmental Park.  Update the Auburn Environmental Park Master Plan.  Implement National Flood Insurance Program Community Rating System program (transferred from Public Works).  Work with the City Council on climate action planning and policy development to create and implement a framework for planning, interdepartmental coordination, and public engagement in order to advance environmental sustainability, energy/cost efficiency, and resource conservation in Auburn. Planned initiatives include the establishment of a community stakeholder Environmental Quality Committee, updating the City’s 2010 Greenhouse Gas Inventory, and the development of a City climate action plan.  Provide continuous, timely, efficient, and high quality land use, building, and engineering approval processes that meet or exceed clients’ expectations.  Implement an annual Downtown Improvement Project in coordination with the Public Works Department. Page 151 2015-2016 Biennial Budget Section IV: Operating Budget  Establish quantitative and qualitative performance measures for all department services and functions.  Continue providing the City of Algona with building plan review and inspection services.  Continue providing support to the Housing Home Repair program.  Continue support of the City’s Economic Development initiatives and programs.  Participate in multi-department efforts to implement electronic permit processing.  Complete major update to the City’s Comprehensive Plan .  Continue improvements in the provision of building review and inspection services.  Implement work flow efficiencies for improved code enforcement response times and reduction in open case files.  Update Chapter 1.25 of the Auburn City Code – Code Enforcement Administrative Procedures.  Update Title 5 of the Auburn City Code – Business Licensing.  Upgrade permit software system.  Complete all development regulation updates for land use, zoning, floodplains, Shoreline Master Program, and critical areas ordinance.  Complete additional lobby enhancements including electronic check in, posting of historic photos, and development of a public work station.  Inventory, map, and develop a comprehensive program for the ongoing monitoring and maintenance of the City’s environmental assets – including the 200-acre Auburn Environmental Park, more than 100 City and privately owned environmental mitigation and restoration sites, and numerous other City-owned sensitive area tracts. Page 152 2015-2016 Biennial Budget Section IV: Operating Budget Efficient Processing of Project Permits The City incorporates a 120-day timeline into its code (ACC Section 14.11.010). With moving from a manual time period tracking to an automated system associated with its permit management software, the City seeks to track and increase the efficiency of project permit processing by reducing the average processing timeframe by five percent each year in the coming biennium. PERFORMANCE MEASURES - COMMUNITY DEVELOPMENT SERVICES Number of Building Permits Issued This performance measure shows the number of building permit applications submitted, reviewed for conformance with applicable standards, and approved (issued) by the City. The building permit category includes not only authorization of construction of new buildings, but additions and modifications to existing buildings. The level of building permit activity is often cyclical and governed by local economic conditions and trends generalized across the various categories of construction such as residential, commercial, or industrial. The level of building permit activity is an expression of community reinvestment and increasing assessed valuation. Code Enforcement - Cases Opened & Closed This performance measure is indicative of the identification and resolution of code enforcement cases. It shows the volume of new cases that the city has received (opened) and the volume of cases that have been resolved (closed). The performance measure reflects a combination of factors, including identification and resolution of violations by code enforcement staff, the ability to effectively resolve violations, and the public’s increasing awareness of the City’s laws and code enforcement services through the filing of complaints. 0 300 600 900 1,200 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 480 908 902 700 725 750 Building Permits Issued 0 400 800 1,200 1,600 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 780 856 716 750 750 750 756 788 710 850 850 850 Cases Opened & Closed Opened Closed 0 35 70 105 140 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 100 90 80 100 95 90 Number of Days in Permit Processing Page 153 2015-2016 Biennial Budget Section IV: Operating Budget Department Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 2,042,411 1,953,022 1,953,022 2,047,828 2,083,283 782,038 798,184 798,184 862,456 924,418 Supplies 23,020 19,000 19,000 22,000 22,000 1,056,734 781,800 781,800 661,000 627,300 Intergovernmental 148,518 122,000 122,000 148,600 156,200 714,128 525,100 525,100 569,655 527,298 $4,766,848 $ 4,199,107 $ 4,199,107 $ 4,311,539 $4,340,499 Salaries & Wages Personnel Benefits Services & Charges 001.17 Community . Development Expenditures Interfund Payments For Service DEPARTMENT TOTAL Department Employees 001 Community Development FTE's 2012 2013 2014 2015 2016 Community Development FTE's 28.00.29.00 .26.00.27.00.27.00 . TOTAL COMMUNITY DEVELOPMENT FTE's 28.00 29.00 26.00 27.00 27.00 Full Time Equivalent (FTE) In 2014, the Planning and Development Department was renamed Community Development. 1.0 FTE - 1 Economic Development Planner was approved in 2013 via Budget Amendment #1. 1.0 FTE - 2015 budget includes the addition of a Code Enforcement Officer. 3.0 FTE's - Moved the Community Services Assistant, Neighborhood Programs Manager, and Veteran's/Human Services Coordinator FTE's to the Administration Department in 2014. Page 154 2015-2016 Biennial Budget Section IV: Operating Budget PUBLIC WORKS Mission Statement Public Works strives to foster and support the quality of life of the community and to promote vigorous economic development by providing reliable and safe public streets and utilities and by the careful management of new infrastructure constructed by the City and new development. Department Overview The Public Works Department is functionally divided into the Administrative and Engineering Services & Management, Transportation Planning & Management, and Utility Planning & Management sections located in the Customer Service Center plus the Equipment Rental, Street, Sewer, Storm, and Water Divisions located at the Maintenance & Operations building. The department is responsible for review, approval, and management of the construction of capital improvements for streets and utilities constructed by new development for public dedication and ownership. The department manages the City’s public works capital improvement program for design, Right of Way (ROW) acquisition, construction, and operations and maintenance of the City’s infrastructure including utilities and public streets. The department provides design, survey, and construction management services, property and Right of Way records management, and equipment rental and maintenance support for all departments. Public Works is responsible for administering standards for all City- owned utility and street infrastructure improvements for development and land use throughout the City. The department manages City-owned utilities to include water, sewer, and storm drainage and associated real property assets. 2013 & 2014 Accomplishments  Participated in quarterly management meeting of the King County Flood Control District Advisory Board (KCFCD) to affect policy making to the City’s benefit.  Completed the removal of the temporary levee sandbags that were installed in response to the Howard Hanson dam emergency.  Completed an agreement that was coordinated with Legal and Finance staff on the requirements for the City to serve utilities to Muckleshoot Indian Tribe (MIT) Trust lands for new development.  Continued implementation and conformity with the City’s Phase II Storm Drainage permit.  Worked with Legal & Planning on swap of properties with Washington State Department of Transportation (WSDOT) to gain additional Auburn Environmental Park (AEP) properties.  Worked with other departments on land swap negotiations with KCFCD for the Reddington Levee project.  Continued to pursue all options to fully utilize existing water rights and secure firm supply.  Continued to coordinate with the City of Kent on the annexation/de-annexation of boundary ROW’s for public safety and continuity of responsibility.  Coordinated with Sound Transit on plans for the Burlington Northern and Santa Fe Railroad Third Rail project and its potential impacts to the City.  Participated in several regional transportation forums on key projects – South County Area Transportation Board (SCATBD), Regional Project Evaluation Committee (RPEC), King County Project Evaluation Committee (KCPEC), Puget Sound Regional Council (PSRC), Pierce County Transportation Coordinating Committee (PCTCC), and the Regional Access Mobility Partnership (RAMP).  Completed annual updates to the 6-year Transportation Improvement Plan.  Completed annual updates to the Comprehensive Transportation Plan.  Secured over $10 million in grants to help fund projects programmed in our 6-year Transportation Improvement Plan.  Completed citywide traffic counts and saved data to Laserfiche and Geographic Information Systems (GIS). Page 155 2015-2016 Biennial Budget Section IV: Operating Budget  Provided technical support and coordination with other departments as necessary to help promote new economic development.  Worked with the Planning and Legal departments to review and monitor the Washington State Department of Health (WSDOH) and the Washington Department of Ecology (WSDOE) plans for Boeing site cleanup.  Provided design, survey, and construction management services to other departments as needed to complete improvement projects. 2015 & 2016 Objectives  Continue to pursue at State and Regional levels new revenue sources for the City’s arterial street preservation.  Participate in Regional Transportation Forums – SCATBD, RPEC, KCPEC, PSRC, PCTCC and RAMP on key projects.  Complete the annual updates to the 6-year Transportation Improvement Plan.  Complete major updates to the transportation and utilities elements of the City Comprehensive Plan.  Continue to advocate for Legislative authorization of a Street Maintenance Utility.  Work with City Council to implement SMART (Specific, Measurable, Attainable, Relevant and Time-bound) goals.  Continue to coordinate with adjacent water purveyors on potential future beneficial water supply options.  Continue to work with new developments on funding options for key transportation improvements.  Continue to work with the Innovation and Technology Department to complete implementation of the City’s CarteGraph Maintenance Management System and to improve real time system data collection for utilities & transportation infrastructure.  Work with the City of Kent to complete the annexation/de-annexation of boundary ROW’s for public safety and continuity of responsibility.  Work with the City of Pacific to complete a corporate boundary line adjustment along the A Street SE Corridor for public safety and continuity of responsibility.  Continue to apply for grants to help fund projects programmed in the 6-year Transportation Improvement Plan.  Work with the Finance Department to acquire planned utility revenue bond in 2015.  Continue to work with other departments to promote economic development opportunities.  Continue to work with Police and staff of other Cities to find better options to prevent street wire theft.  Complete the implementation of the E-builder project management software to help improve the effectiveness, efficiency, and accountability of the City’s capital projects. Page 156 2015-2016 Biennial Budget Section IV: Operating Budget Department Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 1,390,154 1,318,480 1,318,480 1,364,889 1,380,074 535,981 579,322 579,322 621,296 673,224 Supplies 27,657 26,275 26,275 26,150 26,150 307,309 369,600 369,600 269,290 271,790 Intergovernmental 2,009 12,000 12,000 15,000 15,000 34,217 - - - - 431,400 351,100 351,100 344,405 345,263 $2,728,726 $2,656,777 $2,656,777 $2,641,029 $ 2,711,502 Salaries & Wages Personnel Benefits Services & Charges Capital Outlay 001.32 Public Works Expenditures Interfund Payments For Service DEPARTMENT TOTAL Department Employees 001 Public Works FTE's 2012 2013 2014 2015 2016 Engineering FTE's 43.00.46.00.49.00.49.00.49.00. Facilities FTE's 9.00.9.00.0.00.0.00.0.00. Emergency Management 0.00.2.00.0.00.0.00.0.00. TOTAL ENGINEERING FTE's 52.00 57.00 49.00 49.00 49.00 Full Time Equivalent (FTE) 0.4 FTE - Emergency Management Office Assistant was increased to from 0.6 FTE to 1.0 FTE in 2013 via BA#1. -1.0 FTE - Maintenance and Operations Manager position was reclassified from Public Works to ER&R in 2013. -9.0 FTE's - 9.0 Facilities FTE's were moved from Public Works to the Administration Department in 2014. 1.0 FTE - Added 1.0 Project Survey Technician in 2014 via Budget Amendment #8. 2.0 FTE's - Added 2.0 Stormwater Management Inspectors in 2014 via Budget Amendment #8. 4.0 FTE's - In 2013, Council approved 4 FTE's for 2013 budget: Construction Clerk, 2 Senior Project Engineers and 1 Assistant Project Engineer. -2.0 FTE's - 2.0 Emergency Management FTE's were moved from Public Works to the Administration Department in 2014. 1.6 FTE's - Emergency Management FTE's added to the Public Works Department from the Police Department effective January 2013. Page 157 2015-2016 Biennial Budget Section IV: Operating Budget STREETS Mission Statement Streets’ purpose is to provide a safe and efficient transportation system that serves the present and forecasted needs of the Auburn community. Department Overview The transportation system is managed by both the Street Division of Maintenance and Operations Services and the Transportation Division of Engineering Services within Public Works. The Streets Division has over 216 centerline miles of roadways to maintain. Some of the key maintenance duties include pavement patching, crack sealing, snow and ice removal, alley and shoulder grading, sidewalk maintenance and repair, street lighting, signs, and traffic markings. The Transportation Division is responsible for the key administrative and engineering duties including the Transportation Comprehensive System Planning, Capital Transportation infrastructure planning, grant program administration, traffic signal maintenance and operations, budget management and interaction, and regulation of development. They are also responsible for the management of all assets within the public Right of Way (ROW) as well as the use of them. 2013 & 2014 Accomplishments  Continued to maintain local streets in fair to good condition by crack sealing to increase the life of the street and postpone the need for more expensive overlays and rebuilds.  Refreshed all striping on public roads and continued to refresh thermoplastic pavement markings and legends as needed (overseen by engineering and completed through contracting with Pierce and King County).  Continued to support the implementation of the City’s traffic calming program .  Worked with Puget Sound Energy (PSE) and the Innovation and Technology department to update inventory of street light system in newly annexed areas.  Continued to implement annual Pothole Patrol program pavement repairs.  Completed ongoing citywide repairs or replacement of damaged and worn street signs identified through the use of a Washington State Department of Transportation Retroreflectometer.  Continued making guardrail repairs and other roadside safety improvements. 2015 & 2016 Objectives  Implement the use of a four-person Asphalt Crew to improve and increase the life of existing street surfaces – ultimately saving the City money in contracted street repair and rebuild costs.  Improve efforts to maintain local streets in fair to good condition by crack sealing and increased grind and patch operations to increase the life of the street and postpone the need for overlays.  Continue to implement a street sign inventory and minimum reflectivity level maintenance program through the use of approved methods including the use of a Retroreflectometer.  Refresh striping on public roads and continue to refresh thermoplastic pavement markings and legends as needed.  Implement in-house sidewalk maintenance/repair program to improve pedestrian safety throughout the City.  Continue to support the implementation of the City’s traffic calming program through the placement of “Speed Cushions” as directed by the City of Auburn Traffic Engineer.  Continue to update inventory of new street light systems.  Continue implementing annual Pothole Patrol program pavement repairs.  Continue citywide repairs or replacement of damaged and worn street signs.  Continue making guardrail repairs and other roadside safety improvements. Page 158 2015-2016 Biennial Budget Section IV: Operating Budget The City is responsible for the maintenance of asphalt paved streets. Streets that are in fair to good condition require crack sealing to prolong the life by keeping water out. When water enters the asphalt the rate of deterioration increases significantly. This work supplements the current Save Our Streets program which concentrates on sealing local residential streets needing thin overlays. City staff is concentrating on streets in good condition to prolong the need for them to require an overlay. PERFORMANCE MEASURES - STREET DEPARTMENT Percentage of Street Striping Refreshed The City is responsible for maintaining the delineation of travel lanes on streets within the City. Each year the painted striping fades due to weather and traffic. The City contracts the work out to refresh the striping, and our goal is to complete 100% of the streets that have painted channelization annually to improve safety for the traveling public. Street Lights Repair within 48 Hours The City is responsible for the maintenance of most of the streetlights in the City while some areas are maintained by Puget Sound Energy. The City has a goal to have all street lights repaired within 48 hour of being notified to ensure safety and convenience for the public (this does not include light poles damaged in traffic accidents). Lane Miles of Crack Sealant 0.0% 25.0% 50.0% 75.0% 100.0% 125.0% 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 100%100%100%100%100%100% Percentage of Street Striping Refreshed 0 15 30 45 60 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 35 35 41 30 30 30 Lane Miles of Crack Sealant 0.0% 25.0% 50.0% 75.0% 100.0% 125.0% 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 87%78%91%93% 100%100% Percentage of Street Lights Repaired within 48 Hours Page 159 2015-2016 Biennial Budget Section IV: Operating Budget Department Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 736,438 802,160 802,160 846,128 879,281 394,424 456,218 456,218 448,441 486,511 Supplies 153,476 230,300 230,300 230,300 230,300 925,609 1,088,658 1,088,658 1,056,947 1,059,947 Intergovernmental 146,062 200,000 200,000 200,000 200,000 559,610 529,381 529,381 583,860 563,595 $2,915,619 $3,306,718 $3,306,718 $3,365,676 $3,419,634 Salaries & Wages Personnel Benefits Services & Charges 001.42 Streets Expenditures Interfund Payments For Service DEPARTMENT TOTAL Department Employees 001 Street FTE's 2012 2013 2014 2015 2016 Street FTE's 19.00.19.00.19.00.19.00.19.00. TOTAL STREET FTE's 0.00 0.00 0.00 0.00 0.00 Full Time Equivalent (FTE) Page 160 2015-2016 Biennial Budget Section IV: Operating Budget SPECIAL REVENUE FUNDS Special revenue funds account for the proceeds of specific revenue sources whose expenditures are legally restricted. The Community Development & Public Works Director is responsible for the budget in the following special revenue fund s: Fund 102 - Arterial Street Fund, funded by transportation grants, traffic impact fees, a portion of the City’s gas tax receipts, Public Works Trust Fund loans, as well as other funding sources for street capital construction projects. Fund 103 - Local Street Fund, created in 2005, budgets revenue from sales taxes on construction for local street repair. Fund 105 - Arterial Street Preservation Fund, funded by a 1% utility tax that was adopted by Council in 2008 and restricted for arterial street repair and preservation projects. Fund 121 - Business Improvement Area (BIA) Fund accounts for special assessments received from downtown property owners for downtown promotion and improvements. 2013& 2014 Accomplishments  Completed annual improvements under the Save our Streets Program.  Completed annual improvements under the Arterial Street Preservation Program.  Continued implementation of the Annual Bridge Maintenance Project.  Completed construction on the following capital projects: o M St Underpass Project o Auburn Way South & M St SE Improvements o Citywide Traffic Signal Safety Improvements o Citywide Guardrail Safety Improvements o Lea Hill Safe Routes to School Improvements o Annual Traffic Signal Improvements o School Zone Flashing Beacon Communications Upgrades o 8th St NE & 104th St SE Intersection Safety Improvements o 8th St NE Intelligent Transportation System (ITS) Improvements  Continued to fund Lakeland Hills and Community Circulator Shuttle programs.  Continued the South 277th Project Wetland Mitigation Monitoring Program.  Executed agreements with project partner and secured full funding for the South 277th St Widening Project (Auburn Way North to Green River Bridge).  Supported the Auburn Downtown Association in its promotional efforts for downtown property owners and retailers. 2015 & 2016 Objectives  Continue to fund Lakeland Hills Shuttle program.  Complete annual improvements under the Save our Streets Program.  Implement the annual Arterial Preservation Program.  Implement the biennial Arterial Bicycle and Safety Improvements Program.  Implement the annual Pedestrian Accessibility & Safety Program.  Implement the annual Traffic Signal Improvements Program.  Complete various programmed preliminary studies.  Complete construction on the following capital projects: o S 277th St Widening Project (Auburn Way North to Green River Bridge) o Auburn Way South Pedestrian Improvements (Dogwood to Fir) o Auburn Way South Corridor Improvements (Fir to Hemlock) Page 161 2015-2016 Biennial Budget Section IV: Operating Budget o Auburn Way South (SR-164) Corridor Safety Improvements (Muckleshoot Plaza to Dogwood) o W Main St Multi-Modal Corridor Improvements (Interurban to West Valley Highway) o South 277th St Wetland Mitigation Monitoring Program o I St NE & 22nd St NE Intersection Safety Improvements o 37th St SE & A St SE Intersection Safety Improvements o Traffic Management Center Improvements  Begin Design on the following capital projects: o F St SE Non-Motorized Improvements o Auburn Way North & 1st St NE Signal Improvements o 124th Avenue SE Corridor Improvements Phase 2 o SE 320th St Corridor Improvements o Lea Hill Corridor Improvements o West Valley Highway Corridor Projects o Auburn Way South & 12th St SE Intersection Improvements o Evergreen Heights Safe Routes to School Improvements  Continue to support the Auburn Downtown Association to promote the central business area. Page 162 2015-2016 Biennial Budget Section IV: Operating Budget Special Revenue Funds 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 2,143,713 2,435,922 2,435,922 1,312,844 1,108,704 1,625,398 4,417,671 2,613,407 5,560,137 10,243,740 2,064,126 2,954,861 3,149,747 4,000,000 - 530,000 530,000 530,000 530,000 530,000 954,145 1,075,405 1,075,489 - - 1,779 2,500 2,200 2,000 2,000 11,786 - - 1,050,000 - 3,044,491 215,500 215,500 - - 6,182 45,272 45,272 - - 164,048 2,515,038 1,025,028 3,008,453 1,313,047 $10,545,668 $14,192,169 $11,092,565 $15,463,434 $13,197,491 402,435 475,686 475,686 592,318 607,605 165,768 169,880 169,880 212,455 218,363 228,385 290,000 290,000 200,000 135,000 7,144,396 12,096,734 8,459,963 13,061,564 11,068,932 71,400 70,200 70,200 71,150 74,550 90,803 176,063 196,005 196,006 196,006 6,561 19,899 17,987 21,237 20,256 Transfer Out - 127,885 100,000 - - 2,435,922 765,822 1,312,844 1,108,704 876,779 $10,545,668 $14,192,169 $11,092,565 $15,463,434 $13,197,491 Ending Fund Balance Total Expenditures Personnel Benefits Services & Charges Capital Outlay Interfund Payments For Service Debt Service Principal Debt Service Interest Expenditures Salaries & Wages Miscellaneous Revenue Operating Transfers In Total Revenues Beginning Fund Balance Federal Grants State Grants State Entitlements (Motor Vehicle Fuel Tax) Other Governmental Agencies 102 Arterial Street Revenues Investment Income Developer Contributions Public Works Trust Fund Loans Page 163 2015-2016 Biennial Budget Section IV: Operating Budget Special Revenue Funds 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 1,735,483 1,916,907 1,916,907 1,196,068 348,566 1,942,720 1,560,000 1,700,000 1,600,000 1,450,000 3,515 3,350 2,442 2,500 2,500 29,125 - - - - - - - - - 150,000 150,000 150,000 150,000 150,000 $3,860,843 $3,630,257 $3,769,349 $2,948,568 $1,951,066 60,871 82,240 82,240 89,324 92,448 22,346 24,151 24,151 39,243 42,589 Supplies - - - - - 249 300 300 300 300 1,846,672 2,425,305 2,425,305 2,458,665 1,452,423 13,800 13,400 13,400 12,470 12,240 - 27,885 27,885 - - 1,916,907 1,056,976 1,196,068 348,566 351,066 $3,860,843 $3,630,257 $3,769,349 $2,948,568 $1,951,066 Ending Fund Balance Total Expenditures Personnel Benefits Services & Charges Capital Outlay Interfund Payments For Service Transfer Out Expenditures Salaries & Wages Investment Income Miscellaneous Revenue Bond Proceeds Operating Transfers In Total Revenues Beginning Fund Balance Sales Tax On Construction 103 Local Street Revenues Page 164 2015-2016 Biennial Budget Section IV: Operating Budget Special Revenue Funds 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 1,680,301 1,482,515 1,482,515 521,910 461,200 2,003,229 2,041,223 2,018,780 2,053,200 2,072,900 - - - 80,000 1,052,900 - - - - - 3,244 1,500 1,500 1,500 1,500 - - - - - - - - - - - - - - - $3,686,775 $3,525,238 $3,502,795 $2,656,610 $3,588,500 102,118 44,701 44,701 60,158 61,550 34,581 16,130 16,130 21,913 22,494 Supplies - - - - - - 100,000 100,000 150,000 150,000 2,067,561 3,120,579 2,792,169 1,877,928 2,650,336 - - - - - - 27,885 27,885 85,410 467,010 1,482,515 215,943 521,910 461,200 237,110 $3,686,775 $3,525,238 $3,502,795 $2,656,610 $3,588,500 Total Revenues Ending Fund Balance Total Expenditures Personnel Benefits Services & Charges Capital Outlay Interfund Payments For Service Transfer Out Expenditures Salaries & Wages 105 Arterial Street . Preservation Revenues Bond Proceeds Miscellaneous Revenue Operating Transfers In Beginning Fund Balance Utility Taxes Federal Grants State Funds Investment Income Page 165 2015-2016 Biennial Budget Section IV: Operating Budget Special Revenue Funds 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 24,456 41,152 41,152 41,212 41,272 69,475 55,000 55,000 55,000 55,000 84 40 60 60 60 $94,015 $96,192 $96,212 $96,272 $96,332 4,168 8,000 4,200 4,200 4,200 48,695 47,000 50,800 50,800 50,800 41,152 41,192 41,212 41,272 41,332 $94,015 $96,192 $96,212 $96,272 $96,332 Ending Fund Balance Total Expenditures 121 Business . Improvement Area Revenues Services & Charges Expenditures Supplies Investment Income Total Revenues Beginning Fund Balance Business Improvement Area Page 166 2015-2016 Biennial Budget Section IV: Operating Budget WATER UTILITY Mission Statement Provide for the efficient, environmentally sound, and safe management of the existing and future water system within Auburn’s service area. Department Overview The Water Utility is responsible for providing potable water to Auburn’s customers that meets or exceeds the regulations and recognized standards of today and into the future by efficiently administering, operating, and maintaining the water supply system. The utility will also continue to enhance its customer service through public education and information. A primary responsibility of the utility is implementing the Comprehensive Water Plan. 2013 & 2014 Accomplishments  Completed the utility revenue and expense analysis.  Completed comprehensive cost-of-service study and system development charges study to evaluate the need for changes to the City’s water rate structure.  Completed construction of the 132nd Ave SE Intertie to Tacoma Pipeline 5.  Completed construction of the Academy Booster Pump Station project.  Negotiated and executed an agreement to purchase water from Tacoma Public Utilities through the Cascade Water Alliance agreement.  Started construction of the Well 1 Improvements project.  Completed construction of the Supervisory Control and Data Acquisition (SCADA) Upgrade project.  Initiated design of the West Hill Springs Improvements project.  Started construction of the Well 4 Power and Chlorination project.  Started Construction of the Valley AC Main Replacement project.  Completed the Facilities Evaluation Study.  Completed the Water Utility Meter & Billing System Improvements study.  Continued Phase 1A (evaluation and analysis) of the Fulmer Well field Improvements project.  Completed design and construction of the BNSF Utility Crossing project.  Initiated Unidirectional Flushing Program. Completed flushing in Lea Hill service area and northern end of the Valley service area.  Continued to implement conservation initiatives.  Continued to replace undersized pipes for fire flow improvements and pipes in poor condition in conjunction with transportation and utility projects.  Continued monitoring system losses and fixing leaks when found. 2015 & 2016 Objectives  Utilize CarteGraph as a work order management system and continue to develop Standard Operating Procedures (SOP) for updating databases in CarteGraph and Geographic Information Systems (GIS) and Springbrook.  Complete the update to the Comprehensive Water System Plan.  Complete construction of the Well 1 Improvements project.  Complete construction of the Valley AC Main Replacement project.  Complete construction of the Well 4 Power and Chlorination project.  Complete construction of the Lakeland Hills Reservoir 5 Improvements project.  Complete design and construction of the West Hill Springs Improvements project.  Complete design and construction of the Lea Hill Pressure Zone Improvements project.  Complete design and construction of the Muckleshoot Indian Tribe Master Meters project.  Complete design and construction of the Lea Hill Pressure Reducing Valve Station Improvements project. Page 167 2015-2016 Biennial Budget Section IV: Operating Budget  Initiate construction of the Water Utility Meter & Billing System Improvements project.  Continue Unidirectional Flushing program in the Valley service area.  Continue to upgrade the asset management databases through records evaluation and field investigation.  Continue to replace undersized pipes for fire flow improvements and pipes in poor condition in conjunction with transportation and utility projects.  Prepare for new water quality requirements.  Continue to review properties with the Finance and Innovation & Technology departments to assure each developed property connected to the water system is billed for water and that the status of use is accurately reflected as the occupancy status changes to address issues such as foreclosure, fire, meth house, etc.  The water conservation program’s goal is to reduce water use by 1% per year from current usage levels until the conservation goal is reached in 2019. Page 168 2015-2016 Biennial Budget Section IV: Operating Budget This indicator measures the complaint rates experienced by the utility with individual quantification of those related to customer service and those related to core utility services. This measure is expressed as complaints per 1,000 population. Residential Consumption One of the major goals for the water conservation program is to reduce water consumption per service connection through public education, technical assistance, system measures, and incentives. PERFORMANCE MEASURES - WATER System Losses A program was developed to minimize losses in the system which include leak detection and meter testing/replacement. System loss is the amount of water produced less the amount of water sold or authorized for beneficial use. Customer Service Complaints Per 1,000 Population 0.0% 4.0% 8.0% 12.0% 16.0% 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 9.0%10.4%9.7%9.0%8.5%8.5% System Losses (Percent of Production) 0.00% 0.05% 0.10% 0.15% 0.20% 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 0.06%0.07% 0.11% 0.15%0.14% 0.12% Customer Service Complaints Percentage Per 1,000 Customers 0 75 150 225 300 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 179 173 173 175 179 179 Consumption -Gallons/Day Per Residential Connection Page 169 2015-2016 Biennial Budget Section IV: Operating Budget 2015-2016 Working Capital 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 343.400 Water Sales 11,524,256 12,871,725 12,933,839 13,137,465 13,593,782 343.431 Unmetered Water Sales 27,027 15,000 15,000 15,000 15,000 343.433 Water Application 144,068 90,000 90,000 90,000 90,000 Total Operating Revenues 11,695,351 12,976,725 13,038,839 13,242,465 13,698,782 Operating Expenses 534.000.10 Salaries & Wages (2,318,264) (2,422,121) (2,422,121) (2,500,447) (2,553,693) 534.000.20 Personnel Benefits (1,067,754) (1,183,327) (1,183,327) (1,204,362) (1,302,265) 534.000.30 Supplies (204,757) (291,047) (291,047) (313,128) (321,994) 534.000.40 Services & Charges (4,181,567) (4,800,492) (4,800,492) (4,881,275) (5,185,175) 534.000.50 Intergovernmental - - - - - 534.000.90 Interfund Payments For Srv (1,122,959) (1,131,481) (1,131,481) (1,290,575) (1,276,967) 534.000.00 Depreciation & Amortization (2,289,289) (2,399,000) (2,399,000) (2,571,800) (2,726,100) Total Operating Expenses (11,184,589) (12,227,468) (12,227,468) (12,761,587) (13,366,194) Operating Income (Loss) 510,762 749,257 811,371 480,878 332,588 Non Operating Revenues (Expenses) 361.110 Investment Income 23,020 47,000 9,000 9,000 9,000 332.212/362.500 Miscellaneous Revenue (Expense) 214,324 204,319 220,668 206,854 206,854 534.100.80 Debt Service Interest (708,506) (1,114,362) (1,114,362) (1,023,511) (1,006,253) Total Non Op Rev (Exp) (471,163) (863,043) (884,694) (807,657) (790,399) Net Income (Loss) 39,599 (113,786) (73,324) (326,779) (457,811) Items Not Affecting Working Capital 535.801.00 Depreciation & Amortization 2,289,289 2,399,000 2,399,000 2,571,800 2,726,100 Net W/C From Operations 2,328,887 2,285,214 2,325,676 2,245,021 2,268,289 Resources Other Than Operations 337.069 Interlocal Grants - - - - - 396.101 Contributed Capital - System Dev. 599,504 320,000 450,000 350,000 350,000 396.102 Contributed Capital - Area Assmts. 224 - - - - 396.104 Contributed Capital - Outside Dev. 405,939 - - - - 382.200 Bond Proceeds - Revenue Bonds 7,230,233 - - 5,150,000 - 391.800 Public Works Trust Fund Loans 1,525,447 1,077,945 1,077,945 - - 397.100 Operating Transfers In - - - 200,000 - 399.000 Other Sources 1,749,268 - - - - Total Resources 11,510,614 1,397,945 1,527,945 5,700,000 350,000 Uses Other Than Operations 590.100.00 Other Uses (2,538,273) - - - - 590.100.11 Inc In Fixed Assets - Salaries (221,970) (215,960) (215,960) (240,001) (245,725) 590.100.20 Inc In Fixed Assets - Benefits (87,633) (73,909) (73,909) (84,000) (86,003) 590.100.55 Operating Transfers Out (50,000) (297,885) (297,885) (277,542) (50,000) 597.100.63 Inc In Fixed Assets - Improve. (44,129) - - - - 590.100.65 Inc In Fixed Assets - Construction (5,434,535) (13,531,263) (11,537,530) (4,795,894) (2,018,272) 590.100.70 Debt Service Principal (1,469,837) (1,390,979) (1,390,979) (1,699,394) (1,702,563) Total Uses (9,846,378) (15,509,996) (13,516,263) (7,096,831) (4,102,563) Net Change In Working Capital 3,993,123 (11,826,837) (9,662,642) 848,190 (1,484,274) Beginning Working Capital - Jan 1 10,196,281 14,189,404 14,189,404 4,526,763 5,374,953 Ending Working Capital - Dec 31 14,189,404 2,362,568 4,526,763 5,374,953 3,890,679 Net Change In Working Capital $ 3,993,123 $ (11,826,837) $ (9,662,642) $ 848,190 $ (1,484,274) Operating Revenues 430 Water Page 170 2015-2016 Biennial Budget Section IV: Operating Budget Department Employees 430 Water FTE's 2012 2013 2014 2015 2016 Water FTE's 22.00.22.00.24.00.24.00.24.00. TOTAL WATER FTE's 22.00 22.00 24.00 24.00 24.00 Full Time Equivalent (FTE) 1.0 FTE - Added Utility Locator in 2014 via Budget Amendment #8. 1.0 FTE - Added a SCADA/Telemetry Specialist in 2014 via Budget Amendment #8. Page 171 2015-2016 Biennial Budget Section IV: Operating Budget SEWER UTILITY Mission Statement Provide for efficient, environmentally sound, and safe management of the existing and future sanitary sewer waste needs of the City of Auburn. Department Overview Some of the key administrative and engineering duties include comprehensive system planning, interaction and regulation of development, implementing Capital Improvement Projects, asset management, and system budget management. Operational duties include general system maintenance, minor repair and construction, and day-to-day operation. The City is responsible for the collection and transmission of effluent to King County trunk lines. Auburn contracts with King County for effluent treatment and disposal. 2013 & 2014 Accomplishments  Completed transfer of the monitoring, alarming, and data acquisition tasks for most sewer pump stations to the City’s new Supervisory Control and Data Acquisition (SCADA) and teleme try system.  Completed the biennial repair and replacement project.  Added backup power to four additional pump stations.  Upgraded the wet wells at several sewer pump stations to enable more effective access and maintenance.  Decommissioned the D street pump station and transferred flows to a gravity system.  Restored cathodic protection for the buried steel drywells at City sewer pump stations.  Continued to upgrade the asset management databases through records evaluation and field investigation.  Began an update of the utility’s hydraulic model and Comprehensive Sewer Plan .  Continued to review service properties with Finance and the Innovation & Technology department to assure each developed property connected to the system has a sewer billing account in Springbrook.  Engaged in regular preventative maintenance activities.  Upgraded CCTV equipment. 2015 & 2016 Objectives  Complete a manhole ring and cover replacement project.  Complete two new biennial repair and replacement projects.  Complete transfer of the monitoring, alarming, and data acquisition tasks for the 22 nd St and R St sewer pump stations to the City’s new Supervisory Control and Data Acquisition (SCADA) and telemetry system.  Complete the update to the Comprehensive Sewer Plan.  Work with Innovation & Technology to coordinate the use of the Cartegraph and Pipelogix asset management tools.  Train staff in the use of National Association of Sewer Service Companies (NASCCO) sewer line inspection standards to enhance the consistency of pipe condition data.  Engage in regular preventive maintenance activities.  While there is no history of significant infiltration/inflow (I/I) problems within Auburn’s system, the Comprehensive Plan Update will include an evaluation of any areas that are found to have significant I/I and identify remediation measures. Page 172 2015-2016 Biennial Budget Section IV: Operating Budget Routine inspections and spot repairs of sewer pipe should result in fewer major repairs and reduce incidents of back-ups or other major problems. Remote inspection provides the important information that determines capital projects in the following year. Manhole Inspections Inspection of manholes gives a quick visual observation of the sewer system function.By increasing inspections, potential sewer blockages, infiltration & inflow, and surcharging can be observed. PERFORMANCE MEASURES - SEWER Linear Feet of Sanitary Sewer Pipe Cleaned Pipe cleaning is conducted using a high-pressure sewer jet to scour and remove debris from the inside of the pipelines. Linear Feet of Sanitary Sewer Remotely Inspected 0 100 200 300 400 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 296 297 288 298 300 300 Linear Feet Cleaned (Thousands of Feet) 0 75 150 225 300 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 171 178 179 174 160 160 Linear Feet Remotely Inspected (Thousands of Feet) 0 1,500 3,000 4,500 6,000 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 3,855 3,300 3,271 2,500 3,500 3,500 Manhole Inspections Page 173 2015-2016 Biennial Budget Section IV: Operating Budget 2015-2016 Working Capital Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 343.500 City Sewer Service Revenue 6,118,719 7,231,431 7,241,431 7,461,956 7,647,883 343.510 Late Penalties 208,979 - 150,000 200,000 200,000 Total Operating Revenues 6,327,699 7,231,431 7,391,431 7,661,956 7,847,883 Operating Expenses 535.000.10 Salaries & Wages (1,520,127) (1,679,782) (1,679,782) (1,700,535) (1,729,916) 535.000.20 Personnel Benefits (681,571) (837,339) (837,339) (825,968) (889,338) 535.000.30 Supplies (70,334) (129,675) (129,675) (122,000) (130,500) 535.000.40 Services & Charges (2,320,295) (2,324,485) (2,324,485) (2,615,275) (2,723,275) 535.000.50 Intergovernmental (4,192) (9,500) (9,500) (9,500) (9,500) 535.000.90 Interfund Payments For Srv (1,009,191) (980,172) (980,172) (970,253) (952,338) 535.000.00 Depreciation & Amortization (1,886,057) (1,946,100) (1,946,100) (2,004,000) (2,104,200) Total Operating Expenses (7,491,768) (7,907,053) (7,907,053) (8,247,531) (8,539,067) Operating Income (Loss) (1,164,070) (675,622) (515,622) (585,575) (691,184) Non Operating Revenues (Expenses) 361.110 Investment Income 20,355 11,700 12,500 13,000 13,000 369.900 Miscellaneous Revenue (Expense) 180,381 68,995 68,995 70,128 70,128 535.100.80 Debt Service Interest (253,574) (292,439) (292,439) (285,042) (277,082) Total Non Op Rev (Exp) (52,838) (211,744) (210,944) (201,914) (193,954) Net Income (Loss) (1,216,907) (887,366) (726,566) (787,489) (885,138) Items Not Affecting Working Capital 535.801.00 Depreciation & Amortization 1,886,057 1,946,100 1,946,100 2,004,000 2,104,200 Net W/C From Operations 669,150 1,058,734 1,219,534 1,216,511 1,219,062 Resources Other Than Operations 396.101 Contributed Capital - System Dev. 2,390,237 240,000 280,000 240,000 240,000 396.102 Contributed Capital - Area Assmts. 3,243 - - - - 396.104 Contributed Capital - Outside Dev. 862,286 - - - - 399.000 Other Sources 408,904 - - - - Total Resources 3,664,670 240,000 280,000 240,000 240,000 Uses Other Than Operations 590.100.00 Other Uses (2,208,979) - - - - 590.100.11 Inc In Fixed Assets - Salaries (71,588) (199,323) (199,323) (225,353) (230,786) 590.100.20 Inc In Fixed Assets - Benefits (29,790) (68,121) (68,121) (78,873) (80,776) 597.100.55 Operating Transfers Out (50,000) (547,885) (547,885) (377,541) (50,000) 590.100.64 Inc In Fixed Assets - Equipment (64,733) - - - - 590.100.65 Inc In Fixed Assets - Construction (595,405) (2,861,431) (2,405,393) (2,300,934) (2,178,439) 590.100.70 Debt Service Principal (433,107) (436,790) (436,790) (442,927) (541,127) Total Uses (3,453,602) (4,113,550) (3,657,512) (3,425,628) (3,081,128) Net Change In Working Capital 880,218 (2,814,816) (2,157,978) (1,969,117) (1,622,066) Beginning Working Capital - Jan 1 12,072,579 12,952,797 12,952,797 10,794,820 8,825,703 Ending Working Capital - Dec 31 12,952,797 10,137,982 10,794,820 8,825,703 7,203,637 Net Change In Working Capital $ 880,218 $ (2,814,816) $ (2,157,978) $ (1,969,117) $ (1,622,066) Operating Revenues 431 Sewer Page 174 2015-2016 Biennial Budget Section IV: Operating Budget Department Employees 431 Sewer FTE's 2012 2013 2014 2015 2016 Sewer FTE's 11.00.10.00.10.00.10.00.10.00. TOTAL SEWER FTE's 11.00 10.00 10.00 10.00 10.00 Full Time Equivalent (FTE) 1.0 Supernumerary position was deactivated in 2013. Page 175 2015-2016 Biennial Budget Section IV: Operating Budget STORM UTILITY Mission Statement Provide environmentally sound and effective management of the surface and shallow ground water in the City of Auburn for the protection and welfare of the public. Department Overview Some of the key administrative and engineering duties include comprehensive system planning, compliance with governmental regulations, interaction and regulation of development applications, development and implementation of capital improvement projects, and system budget management. Key operational duties include general system maintenance, minor repair and construction, and day- to-day operations. The City is responsible for the collection, transmission, treatment, and disposal of surface waters to Mill Creek and the Green and White Rivers. 2013 & 2014 Accomplishments  Continued compliance with the National Pollution Discharge Elimination System (NPDES) Phase II permit elements including participating in public education events, inspection of public and private facilities, enforcement of maintenance standards, responding to illicit discharges, and annual reporting to Department of Ecology.  Began a storm drainage inventory process to improve the utility records and system maps by performing records evaluation and field investigations utilizing Global Positioning Satellite (GPS) equipment.  Two Utility staff members completed the Low Impact Development Technical Training Program and received certificates of completion.  Completed the scheduled installation of the Supervisory Control and Data Acquisition (SCADA) equipment and communication upgrades at storm pump stations.  Coordinated with various street projects to improve drainage systems.  Began to upgrade the asset management databases through records evaluation and field investigation to create a risk assessment model, hydraulic model, and infrastructure map for City use.  Responded to the potential flooding risk due to Howard Hanson Dam issues and Flood Control District coordination.  Continued the monitoring of storm water discharges to the White River as part of the Puyallup River Watershed Fecal Coliform Total Maximum Daily Load (TMDL) as required by the Washington State Department of Ecology (WSDOE) and the Environmental Protection Agency (EPA).  Initiated construction of 30th St NE Area Flooding Project - Phase I to relieve flooding in the vicinity of the Auburn Municipal Airport and surrounding areas.  Initiated the update to the 2009 Comprehensive Storm Water Drainage Plan to comply with State law.  Applied for and received a $999,400 grant award from the Department of Ecology to improve the storm drainage system at the Maintenance & Operations facility by providing additional detention storage and water quality enhancements. The improvements will include Low Impact Development (LID) techniques to reduce total runoff and expand the decant waste facility to reduce the overall disposal cost to the utility.  Initiated a citywide storm pond cleaning program to remove accumulated sediment and vegetation. This program utilized Maintenance & Operations staff and contracted with King County to clean the largest storm drainage ponds. Page 176 2015-2016 Biennial Budget Section IV: Operating Budget 2015 & 2016 Objectives  Review and revise City code to require Low Impact Development (LID) techniques as mandated by the NPDES Phase 2 Permit.  Complete revisions to or adopt a Department of Ecology equivalent Surface Water Management Manual per the NPDES Phase 2 Permit requirements.  Reduce flooding at the Burlington Northern and Santa Fe railroad underpass by completing Phase 2 of the Auburn Way South conveyance improvement.  Replace and/or install new storm drainage conveyance capacity improvements in conjunction with the Arterial Street and Local Street Improvement projects.  Continue to improve utility records and system maps by performing records evaluation and field investigations.  Improve overall system performance by continuing the citywide ditch maintenance program and a storm video pipe assessment program.  Complete the storm drainage inventory process and utility records thereby improving the overall management of City storm assets.  Continue to perform monitoring and investigate sources of fecal coliform contamination in the Mill Pond/Lakeland Hills basin by completing storm water monitoring as required by the Puyallup River Watershed Fecal Coliform TMDL.  Complete the update to the Comprehensive Storm Water Drainage Plan.  Provide ongoing spill response and detection of illicit storm system connections and discharges as required by the NPDES permit.  Fully implement the use of CarteGraph as a work order management system and complete the development of Standard Operating Procedures (SOP) for updating databases for CarteGraph and the Geographic Information System (GIS) to allow for engineering and maintenance staff to edit and track operations of the existing storm infrastructure.  Participate in future TMDL’s as required by the Washington State Department of Ecology (WSDOE) and the Environmental Protection Agency (EPA).  Continue to contract with King County to rehabilitate large storm drainage facilities and clean out major ditch sections.  Complete construction for the storm drainage infrastructure and decant facility improvements at the Maintenance & Operations facility. Page 177 2015-2016 Biennial Budget Section IV: Operating Budget This performance measure reflects the reprioritization of storm work forces to meet NPDES requirements to inspect and clean all catch basins during the permit cycle.In 2012 the responsibility of the storm pond maintenance was transferred to the Street Department, allowing the facilities to be maintained more frequently. Catch Basin Inspection The NPDES permit requires the inspection of all catch basins within the City during a permit cycle period. The increase observed in 2012 was due to the need to catch up on the overall inspections. The 2015 and 2016 goal is based on the anticipated annual average required to meet permit conditions. PERFORMANCE MEASURES - STORM Tons of Debris Hauled The initial projected increase in the graph below is due to National Pollution Discharge Elimination System (NPDES) requirements to inspect and clean,as necessary, all catch basins within the City during the permit cycle period. The 2015 and 2016 goal is based on the annual average required to meet permit conditions. Acres of Storm Drainage Ponds Maintained 0 400 800 1,200 1,600 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 1,340 1,115 1,064 1,100 1,200 1,300 Tons of Debris Hauled 0 200 400 600 800 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 150 400 600 600 605 610 Acres of Ponds Maintained - 1,250 2,500 3,750 5,000 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 2,438 4,362 2,607 2,750 2,800 2,800 Catch Basin Inspection Page 178 2015-2016 Biennial Budget Section IV: Operating Budget 2015-2016 Working Capital Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 343.830 Storm Drainage Services 7,950,107 8,561,917 8,608,322 8,791,695 9,011,487 343.833 Storm Application Fees 149,651 60,000 110,000 60,000 60,000 343.840 Late Penalties 84,545 - 85,000 80,000 80,000 Total Operating Revenues 8,184,303 8,621,917 8,803,322 8,931,695 9,151,487 Operating Expenses 535.000.10 Salaries & Wages (2,032,858) (2,212,830) (2,212,830) (2,304,620) (2,336,909) 535.000.20 Personnel Benefits (907,836) (1,064,283) (1,064,283) (1,131,907) (1,217,101) 535.000.30 Supplies (78,407) (152,675) (152,675) (92,000) (93,500) 535.000.40 Services & Charges (1,426,552) (1,599,025) (1,599,025) (1,564,015) (1,594,015) 535.000.50 Intergovernmental (22,598) (110,000) (110,000) (112,000) (113,000) 535.000.90 Interfund Payments For Srv (1,323,546) (1,297,375) (1,297,375) (1,333,465) (1,312,518) 535.000.00 Depreciation & Amortization (1,529,701) (1,562,100) (1,562,100) (1,608,000) (1,688,400) Total Operating Expenses (7,321,499) (7,998,289) (7,998,289) (8,146,007) (8,355,443) Operating Income (Loss) 862,804 623,628 805,033 785,688 796,044 Non Operating Revenues (Expenses) 361.110 Investment Income 20,944 10,700 10,700 16,000 16,000 333.970 Contributions 119,770 999,400 989,513 259,887 - 369.900 Miscellaneous Revenue (Expense) 63,563 57,725 641,816 58,674 58,674 535.100.80 Debt Service Interest (404,968) (444,621) (444,621) (371,344) (360,525) Total Non Op Rev (Exp) (200,691) 623,204 1,197,408 (36,783) (285,851) Net Income (Loss) 662,114 1,246,832 2,002,441 748,905 510,193 Items Not Affecting Working Capital 535.801.00 Depreciation & Amortization 1,529,701 1,562,100 1,562,100 1,608,000 1,688,400 Net W/C From Operations 2,191,815 2,808,932 3,564,541 2,356,905 2,198,593 Resources Other Than Operations 333.114 Indirect Federal Grant - 200,000 - - - 334.027 State Grant - - 282,000 - - 337.000 Interlocal Grant 172,677 125,000 - - - 396.101 Contributed Capital - System Dev. 1,033,128 315,000 450,000 350,000 350,000 382.200 Bond Proceeds - Revenue Bonds 5,235,686 - - - - 397.100 Operating Transfers In - 690,000 690,000 525,083 - 399.000 Other Sources 822,844 - - - - Total Resources 7,264,335 1,330,000 1,422,000 875,083 350,000 Uses Other Than Operations 590.100.00 Other Uses (1,300,660) - - - - 590.100.11 Inc In Fixed Assets - Salaries (160,384) (206,050) (206,050) (287,107) (294,980) 590.100.20 Inc In Fixed Assets - Benefits (65,331) (70,321) (70,321) (100,487) (103,243) 597.100.55 Operating Transfers Out (124,000) (262,785) (262,785) (349,000) (124,000) 590.100.63 Inc In Fixed Assets - Improve. (11,782) - - - - 590.100.64 Inc In Fixed Assets - Equipment (17,960) - - - - 590.100.65 Inc In Fixed Assets - Construction (1,686,054) (14,250,461) (9,154,705) (4,964,848) (1,821,777) 590.100.70 Debt Service Principal (545,886) (381,578) (381,578) (423,302) (413,162) Total Uses (3,912,058) (15,171,195) (10,075,439) (6,124,744) (2,757,162) Net Change In Working Capital 5,544,091 (11,032,263) (5,088,898) (2,892,756) (208,569) Beginning Working Capital - Jan 1 10,218,848 15,762,939 15,762,939 10,674,042 7,781,286 Ending Working Capital - Dec 31 15,762,939 4,730,677 10,674,042 7,781,286 7,572,717 Net Change In Working Capital $ 5,544,091 $ (11,032,263) $ (5,088,898) $ (2,892,756) $ (208,569) Operating Revenues 432 Storm Drainage Page 179 2015-2016 Biennial Budget Section IV: Operating Budget Department Employees 432 Storm FTE's 2012 2013 2014 2015 2016 Storm FTE's 10.00.10.00.10.00.10.00.10.00. TOTAL STORM FTE's 10.00 10.00 10.00 10.00 10.00 Full Time Equivalent (FTE) Page 180 2015-2016 Biennial Budget Section IV: Operating Budget SEWER METRO UTILITY Department Overview The City of Auburn contracts with King County’s Wastewater Treatment Division for sewage treatment and disposal. The City pays King County for these services based on the County’s monthly sewer rate and the number of customers served; the cost is then passed directly on to consumers. In 2013, the Sewer Metro Utility Fund was created in an effort to track these revenues and expenditures separately from the City-owned and operated Sewer utility. 2013 & 2014 Accomplishments  The new fund was established and created by the Finance Department.  Made improvements to how the Quarterly Report of Sewerage Customers is prepared on a quarterly basis.  Identified new accounts that require special setup for accurate reporting to King County. 2015 & 2016 Objectives  Continue to prepare the Quarterly Report of Sewerage Customers in a timely manner.  Continue to identify new accounts that require special setup for accurate reporting to King County. Page 181 2015-2016 Biennial Budget Section IV: Operating Budget 2015-2016 Working Capital Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 343.531 Metro Service Charge 14,803,706 14,500,000 15,000,000 15,526,037 15,757,687 343.532 Metro Industrial Charge 580,544 500,000 650,000 575,000 575,000 Total Operating Revenues 15,384,249 15,000,000 15,650,000 16,101,037 16,332,687 Operating Expenses 535.000.50 Intergovernmental (14,485,241) (15,030,000) (15,030,000) (16,056,900) (16,317,200) Total Operating Expenses (14,485,241) (15,030,000) (15,030,000) (16,056,900) (16,317,200) Operating Income (Loss) 899,008 (30,000) 620,000 44,137 15,487 Non Operating Revenues (Expenses) 361.110 Investment Income 87 - 500 700 700 Total Non Op Rev (Exp) 87 - 500 700 700 Net Income (Loss) 899,095 (30,000) 620,500 44,837 16,187 Items Not Affecting Working Capital - - - - - Net W/C From Operations 899,095 (30,000) 620,500 44,837 16,187 Resources Other Than Operations 399.000 Other Sources 927,716 - - - - Total Resources 927,716 - - - - Uses Other Than Operations - - - - - Total Uses - - - - - Net Change In Working Capital 1,826,811 (30,000) 620,500 44,837 16,187 Beginning Working Capital - Jan 1 - 1,826,811 1,826,811 2,447,311 2,492,148 Ending Working Capital - Dec 31 1,826,811 1,796,811 2,447,311 2,492,148 2,508,335 Net Change In Working Capital $ 1,826,811 $ (30,000) $ 620,500 $ 44,837 $ 16,187 Operating Revenues 433 Sewer Metro Page 182 2015-2016 Biennial Budget Section IV: Operating Budget EQUIPMENT RENTAL Mission Statement The mission of Equipment Rental is to provide all City departments with a safe and reliable fleet, and the fleet support services that each department needs to perform its mission. Department Overview Equipment Rental is responsible for maintenance, service, acquisition, and disposition of the City’s vehicle and equipment fleet. Central Stores is a component of Equipment Rental and is responsible for procuring, storing, and distributing supplies and material for many City operations. Central Stores also maintains the City’s fuel storage and access system. 2013 & 2014 Accomplishments  Continued to improve fleet fuel economy by utilizing Zonar and implementing an idle policy.  Continued to find ways to extend vehicle life above industry standard by performing more proactive preventative maintenance.  Monitored the newly purchased Compressed Natural Gas (CNG) vehicle to determine if it is an efficient alternative fuel option for use in the fleet.  Continued to develop an overall level of service/customer service plan for Equipment Rental and Central Stores. 2015 & 2016 Objectives  Investigate fuel systems for replacement in next budget cycle.  Continue to improve fleet fuel economy using new technologies and policies.  Investigate alternative fuel options, such as propane and electric/gasoline combined vehicles for fleet fuel efficiency.  Utilize customer service survey and alternative feedback measures from customers to continue to improve overall level of service.  Expedite Equipment Rental and Central Stores remodel project. Page 183 2015-2016 Biennial Budget Section IV: Operating Budget Additional Maintenance Performed during Preventative Maintenance Services Unscheduled maintenance is any repair that was not planned. The majority of these repairs take place following a Preventative Maintenance inspection, thereby preventing a more costly repair due to system failure. Preventative maintenance service is the systematic inspection and service of vehicles and equipment, completed at predetermined intervals,in order to detect mechanical problems prior to system failure, which results in an extended lifecycle for the asset. PERFORMANCE MEASURES - EQUIPMENT RENTAL Vehicle Life Cycle Averages Life cycles are based on industry standards by vehicle type and vehicle use.By consistently keeping our life cycles above industry standards through proactive preventative maintenance,we are able to get the most out of our vehicles with the least amount of investment. Number of Preventative Maintenance Services Performed 0.0 3.0 6.0 9.0 12.0 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 8.0 7.5 8.0 8.0 9.0 8.5 Average Vehicle Life Cycles 0 175 350 525 700 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 497 555 492 510 525 545 Maintenance Services Performed 0 500 1,000 1,500 2,000 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 1,041 1,636 1,361 1,500 1,600 1,600 Unscheduled Maintenance Performed Page 184 2015-2016 Biennial Budget Section IV: Operating Budget 2015-2016 Working Capital Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 348.100 Fuel Sales 767,639 749,900 749,900 655,896 656,396 365.100 Interfund Equipment Rental 1,376,024 1,383,500 1,383,500 1,905,430 1,822,169 365.110 Vehicle Replacement Revenue 838,704 780,000 780,000 989,444 893,215 Total Operating Revenues 2,982,367 2,913,400 2,913,400 3,550,770 3,371,780 Operating Expenses 548.000.10 Salaries & Wages (474,683) (526,878) (526,878) (624,480) (591,906) 548.000.20 Personnel Benefits (217,777) (270,158) (270,158) (315,602) (308,797) 548.000.30 Supplies (814,648) (1,275,824) (1,275,824) (1,251,600) (1,241,600) 548.000.40 Services & Charges (448,828) (511,066) (511,066) (408,100) (411,500) 548.000.90 Interfund Payments For Srv (247,611) (247,100) (247,100) (216,710) (212,390) 548.000.00 Depreciation & Amortization (697,048) (919,900) (919,900) (783,300) (822,500) Total Operating Expenses (2,900,594) (3,750,926) (3,750,926) (3,599,792) (3,588,692) Operating Income (Loss) 81,772 (837,526) (837,526) (49,022) (216,912) Non Operating Revenues (Expenses) 361.100 Investment Income 8,900 5,100 5,100 5,700 5,700 369.900 Miscellaneous Revenue (Expense) 27,673 - - - - Total Non Op Rev (Exp) 36,573 5,100 5,100 5,700 5,700 Net Income (Loss) 118,346 (832,426) (832,426) (43,322) (211,212) Items Not Affecting Working Capital 548.100.01 Depreciation & Amortization 697,048 919,900 919,900 783,300 822,500 Net W/C From Operations 815,394 87,474 87,474 739,978 611,288 Resources Other Than Operations 397.100 Operating Transfers In 100,140 524,250 524,250 654,000 292,000 399.000 Other Sources 5,598 - - - - Total Resources 105,738 524,250 524,250 654,000 292,000 Uses Other Than Operations 590.100.00 Other Uses 34,660 - - - - 597.100.55 Operating Transfers Out (7,000) (7,000) (7,000) (270,000) - 590.100.63 Inc In Fixed Assets - Improve. (8,471) - - - - 590.100.64 Inc In Fixed Assets - Equipment (543,336) (2,200,894) (2,200,894) (1,293,367) (1,271,818) 590.100.65 Inc In Fixed Assets - Construction (36,105) (770,000) - (970,000) (600,000) Total Uses (560,253) (2,977,894) (2,207,894) (2,533,367) (1,871,818) Net Change In Working Capital 360,879 (2,366,170) (1,596,170) (1,139,389) (968,530) Beginning Working Capital - Jan 1 5,559,565 5,920,444 5,920,444 4,324,274 3,184,885 Ending Working Capital - Dec 31 5,920,444 3,554,274 4,324,274 3,184,885 2,216,354 Net Change In Working Capital $ 360,879 $ (2,366,170) $ (1,596,170) $ (1,139,389) $ (968,530) Operating Revenues 550 Equipment Rental Page 185 2015-2016 Biennial Budget Section IV: Operating Budget Department Employees 550 Equipment Rental FTE's 2012 2013 2014 2015 2016 Equipment Rental FTE's 7.00 10.00 12.00 12.00 11.00 TOTAL EQUIPMENT RENTAL FTE's 7.00 10.00 12.00 12.00 11.00 Full Time Equivalent (FTE) 1.0 FTE - 1 Office Assistant was added in 2013 via Budget Amendment #2. 1.0 FTE - Maintenance and Operations Support Manager was reclassified from Engineering to ER&R in 2013. 1.0 FTE - Supernumerary position was activated in December of 2013. 1.0 FTE - 1 Mechanic was added in 2014 via Budget Amendment #6. 1.0 FTE - Assistant Director of Public Works was reclassified from Engineering to ER&R in 2014. 1.0 FTE - Deactivate Supernumerary position at the end of 2015. Page 186 ! ""# $ !% ""# $#" ! ""# & # ’% %( ) ( * + %( ( ,%( - " ! . ! ( ( / $#" ! ! % 0.("1.! 234 &%, 5(6( (6( $., ( !% 2 2 "7 + %( -!( / ’8 " %( -!( 9 ""# 34 "".2 ! ) "".2 &" ) 34 "$2 $" ) ’) 34 !# 34 Page 187 2015-2016 Biennial Budget Section IV: Operating Budget SOUTH CORRECTIONAL ENTITY (SCORE) The South Correctional Entity (SCORE) consolidated correctional facility was established by the “Member Cities” of Auburn, Burien, Des Moines, Federal Way, Renton, SeaTac and Tukwila to provide correctional services within the jurisdiction of the Member Cities for the purpose of detaining arrestees and sentenced offenders in the furtherance of public safety and emergencies . 2013 & 2014 Accomplishments  The Finance Director assisted SCORE with developing a model for marketing bed rentals to other agencies. Significant revenue has been realized to assist in capping costs to owner agencies.  Marketed additional bed space to non-member agencies to offset costs to member cities. Contract beds to outside member cities are over 200 inmates per day.  Reduced the Average Daily Population (ADP) of Auburn inmates through alternative programs and judicial oversight. Auburn has moved from the having the most ADP of member cities to third out of seven cities. 2015 & 2016 Objectives  Continue to oversee the marketing of additional bed space to non-member agencies to offset future costs to member cities.  Maintain the current Average Daily Population (ADP) of Auburn inmates through alternative programs and judicial oversight. Page 188 2015-2016 Biennial Budget Section IV: Operating Budget Department Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget - - - - - - - - - - Supplies - - - - - - - - - - Intergovernmental 5,114,794 4,157,700 3,897,900 3,670,000 3,970,000 - - - - - 935,773 598,850 598,850 - 622,050 998,554 1,029,550 963,250 - 941,492 - - - - - $7,049,120 $5,786,100 $5,460,000 $3,670,000 $5,533,542 Debt Service Interest Interfund Payments For Service DEPARTMENT TOTAL Salaries & Wages Personnel Benefits Services & Charges Capital Outlay Debt Service Principal 001.20 SCORE Expenditures Page 189 2015-2016 Biennial Budget Section IV: Operating Budget POLICE DEPARTMENT Vision To be a premier law enforcement agency that is trusted, supported and respected. Mission Statement To provide professional law enforcement services to our community. 2013 & 2014 Accomplishments  The Auburn Police Department continues to receive grant funding from the Washington State Department of Transportation to conduct Driving Under Influence (DUI) enforcement emphasis patrols. The fiscal year for this grant is from November to November. During the grant cycle, Auburn officers have worked approximately 184 hours making contact with 367 motorists, issuing 165 infractions and arresting 12 drivers for DUI.  Grant funding for sex offender contacts was obtained in the amount of $42,176. This funded officers to make verification contacts with registered offenders. 161 offenders were verified to be residing where they reported to the Department of Corrections (DOC).  Goals and objectives for the Police Department were established by divisions where each commander and manger established approximately 4-5 goals that are dedicated to fulfilling our mission and vision. All of these goals are specific, measurable, attainable, timely and relevant to the needs of the community. These goals follow the Citywide SMART (Specific, Measurable, Attainable, Relevant and Time-bound) process of establishing goals and objectives.  For several years the Auburn Police Department has been part of and a beneficiary of auto theft grants awarded by the Washington Auto Theft Prevention Authority (WATPA). This grant funds several regional detectives directed to enforce and investigate auto theft in the Puget Sound region. Auburn has had a detective assigned to the Auto Theft Task force for the last six years and the Chief of Police is a member of the Board of Directors who manages the grant funding.  The Patrol Division continues to keep Priority 1 calls to a response time of under four minutes. In 2013, the average response time was 3.7 minutes.  The partnership with the Green River Community College continues to shape in two areas: one is the direct work done with the security department and the other involves meeting with block watch groups that are in neighborhoods in and around the campus. Last year the Chief and Assistant Chief met with the new Director of Security and reviewed processes for cross communication to enhance safety. Auburn detectives have worked with campus security officers on several cases ranging from theft to robbery. In the fall of 2013, the Auburn Police Department, along with several City department leaders, met with citizens that neighbor the campus to discuss concerns about speeding vehicles, drug use and sales, and suspicious persons. In attendance were officials from the college who wanted to partner with City officials to assist in problem solving.  The Auburn Police Department has one civilian staff member who is dedicated as the Crime Analyst. Each week the analyst publishes a crime bulletin that outlines crime trends in the areas of Burglary, Auto Theft, Theft from Vehicles, Domestic Violence and other felony crimes. The publication outlines hotspots in the City where these specific crimes are more prolific along with possible suspect information that is associated with the crime. Additionally, a second publication that is intelligence based is also produced. This publication is geared more toward criminal intelligence that is gleaned from confidential informants or other police agencies. This document allows for patrol operations to be more directed toward suspects and their behavior as opposed to trend based; both are used simultaneously to combat criminals and crime.  The Police Department continues to pursue technology that will assist in creating efficient methods of investigating criminal activity. The Detectives Division recently obtained equipment and software designed to extract cell phone data from victim and suspect cell phones. High definition surveillance cameras are now utilized in covert operations that allow for live feedback to the Police Department and are recorded digitally. Page 190 2015-2016 Biennial Budget Section IV: Operating Budget  Track Mole is being utilized by officers and the public to add another layer of data for missing and stolen items.  Officers and Sergeants were trained in several areas of law enforcement in order to increase their skill levels and abilities. Those training courses included but are not limited to, Active Shooter, Blood Stain Analysis, Cell Phone Investigations, Child Exploitation, Craigslist Investigations, Gang Sex Trafficking, Justice Based Policing, Lethal Force Options, Mortgage Fraud, Mental Health, Shooting Reconstruction and Pursuit Decision Making.  The Police Department hosted two Citizen Academy classes and graduated 46 attendees. The citizens gained a better understanding of their State-accredited Police Department. 2015 & 2016 Objectives  Les Gove Park offers a wide variety of services that brings together a broad segment of Auburn community members. With the increased use brings challenges for the Parks Department and the Police Department. These challenges have become a goal and objective for City leadership and City departments. The Police Department is dedicated to the objectives of addressing criminal behavior, park conduct and an increased police presence to ensure the citizens of Auburn have a memorable experience at a state-of-the-art park and enjoy a quality of life within its boundaries.  Downtown Auburn is growing and expanding its appearance and updating the use of its businesses and services. The Auburn Police Department plays a large role in ensuring that business and citizens alike feel safe and comfortable driving the roadways and walking on its sidewalks, courtyards and parking lots. The Police Department will increase its presence with the use of bicycle patrol officers, foot patrols, and in vehicles within the downtown core. Police Officers will become part of the new landscape and feel in the downtown area and will familiarize themselves with business owners and citizens. Not only will the Police Department address criminal behavior, but officers will become ambassadors of downtown Auburn.  The Police Department will continue to keep response times for Priority 1 calls to less than four minutes.  The Police Department will continue to pursue the effort of sex offender contacts and will attempt to obtain grant funding in this area.  Crime analysis will be a priority and will continue to be improved upon in order to assist with effective and efficient criminal investigations.  The Auburn Police Department currently has an inexperienced first level supervisory group that has room for growth. The mentorship, coaching and additional training will continue to provide these young leaders with the tools necessary to build a stronger Police Department from the top down.  Efforts will be made to increase a marketing effort of the Police Department with the use of social media and public outreach. Utilizing our Administration Department, departmental involvement in public events and gatherings will be increased.  Landlord training will continue to improve as we add additional Community Response Team (CRT) Officers to seek outreach opportunities with owners and landlords of single-family and multi-family housing residences.  A Traffic School will be created to offer an alternative to drivers who receive a fine as a result of a traffic citation being issued by a Police Officer. This will be coordinated with the Prosecutor’s Office as well as the Auburn King County District Court. Funding obtained by participants of the school will be used for future traffic safety and enforcement efforts.  The Community Response Team (CRT) Officers will continue to work with City Code Enforcement Officers and other stakeholders to reduce the homeless camps with in the City of Auburn. Page 191 2015-2016 Biennial Budget Section IV: Operating Budget The department continues to maintain an excellent response time to priority one calls (life threatening/serious bodily injury). We will strive to maintain a response time of less than four minutes to all serious incidents. Domestic Violence Incidents The City offers various programs that provide assistance to victims of domestic violence. A dedicated full time Domestic Violence detective works collaboratively with members of the prosecutor's office, domestic violence advocates and the victim's assistance programs to reduce the cycle of violence.We will continue to work with victims of domestic violence so that they feel comfortable in reporting these often unreported acts of violence. PERFORMANCE MEASURES - POLICE DEPARTMENT Auburn Crime Rankings The 2013 Washington Association of Sheriffs & Police Chiefs (WASPC) annual report showed a 3.3% reduction in Part 1 & Part 2 crimes from 2010 to 2013. The Auburn Police Department's goal is to continue the current trend of reductions in Part 1 & 2 crimes into 2015 & 2016. Priority One Response Time in Minutes 0.0 25.0 50.0 75.0 100.0 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 58.1 59.7 58.1 59.5 59.3 59.0 Crimes per 1,000 Citizens 0.0 1.3 2.5 3.8 5.0 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 3.90 3.90 3.70 4.00 4.00 4.00 Priority One Response Time in Minutes 0 250 500 750 1,000 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 688 710 853 800 800 800 Domestic Violence Incidents Page 192 2015-2016 Biennial Budget Section IV: Operating Budget Department Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 10,116,106 11,320,250 11,000,000 11,719,048 11,978,514 3,736,441 4,803,283 4,200,000 4,610,351 4,809,604 Supplies 170,387 292,508 225,000 278,660 260,640 2,767,543 3,136,395 3,005,000 3,957,210 4,194,700 Intergovernmental 13,252 16,500 16,500 19,000 20,500 24,987 - - - - 2,373,366 2,329,100 2,329,100 2,838,845 2,665,498 $19,202,081 $21,898,036 $20,775,600 $23,423,114 $23,929,456 001.21 Police Expenditures Salaries & Wages Personnel Benefits Services & Charges Capital Outlay Interfund Payments For Service DEPARTMENT TOTAL Department Employees 001 Police FTE's 2012 2013 2014 2015 2016 Police FTE's 121.60 125.00 126.00 129.00 129.00 TOTAL POLICE FTE's 121.60 125.00 126.00 129.00 129.00 Full Time Equivalent (FTE) 1.6 FTE's - Moved Emergency Management FTE's to Public Works effective January 2013. 5.0 FTE's - Increased 5 Officers in 2013 via Budget Amendment #3, new COPS grant monies. 5.0 FTE's - Restoration of 5 Officers in 2014 via Budget Amendment #6. 5.0 FTE's - 2014 budget reduced the Police Departments' FTE's by 5.0 due to the original COPS grant terms expiration. 1.0 FTE - Increased 1.0 Officer in 2014 via Budget Amendment #8 for Muckleshoot Indian Tribe (MIT), fully reimbursed by MIT. 3.0 FTE's - The 2015 budget includes the addition of a Police Records Specialist, a Bicycle Officer, and a Major Crimes Detective. Page 193 2015-2016 Biennial Budget Section IV: Operating Budget SPECIAL REVENUE FUNDS Special revenue funds account for the proceeds of specific revenue sources whose expenditures are legally restricted. The Police Department is responsible for the budget in the following special revenue fund: Fund 117- The Drug Forfeiture Fund accounts for drug money that has been forfeited. The expenditure of funds is restricted to drug enforcement activity. 2013 & 2014 Accomplishments  The Auburn Police Department continued to support and assign one narcotics detective to the Tahoma Narcotics Enforcement Team (TNET) which is a Drug Enforcement Administration (DEA) task force. In addition, we supply one detective to the Seattle High Intensity Drug Trafficking Areas/Valley Narcotics Enforcement Team (HIDTA/VNET) Task Force.  TNET is a regional DEA task force that operates out of the Tacoma Office. In 2013, TNET had 79 arrests. Heroin continues to be the most confiscated drug with methamphetamine a close second. TNET received $1,807,500 in forfeited assets.  VNET is a regional HIDTA DEA task force that operates out of the Federal Way office. Cocaine was the leading drug to be seized with methamphetamine and heroin following. In 2013, VNET seized approximately $742,000 in assets.  Auburn’s Special Investigation Unit (SIU) is staffed with two Narcotic Detectives and one Sergeant. During this last budget cycle, there was a decrease of 46% in arrests. This was partially due to this unit operating with one Detective for several months as well as turnover and new detectives being assigned.  Narcotic Activity Reporting System (NARS) are still completed by citizens and forwarded electronically to the SIU. These are followed up with investigations by trained officers and SIU Detectives. The Uniform Drug Suppression Team (UDST) was increased by newly trained officers. This team investigated 136 NARS.  The Special Weapons and Tactics (SWAT) van was not updated with technology during this last budget cycle. Identified needs will be assessed for this next budget cycle; however, none are anticipated. 2015 & 2016 Objectives  Continue to provide a detective position to the Tahoma DEA and Seattle HIDTA/VNET Task Force.  Restore drug sales arrests to 2010 and 2011 levels as the unit is fully staffed with experienced detectives.  Continue to investigate tips regarding drug activity via NARS.  Increase the use of covert camera surveillance units in Special Investigations. Page 194 2015-2016 Biennial Budget Section IV: Operating Budget SPECIAL REVENUE FUND 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 858,074 711,353 711,353 505,405 298,057 42,125 30,000 30,000 36,400 36,400 1,206 1,300 700 700 700 50,289 250,000 60,000 60,000 60,000 $951,694 $992,653 $802,053 $602,505 $395,157 100,890 99,626 99,626 109,622 110,952 37,180 40,682 40,682 42,586 44,074 Supplies 18,297 17,000 17,000 68,240 33,500 54,343 139,340 124,340 71,000 71,000 Intergovernmental - - - - - 17,684 - - - - 11,947 15,000 15,000 13,000 13,500 711,353 681,005 505,405 298,057 122,130 $951,694 $992,653 $802,053 $602,505 $395,157 Ending Fund Balance Total Expenditures Personnel Benefits Services & Charges Capital Outlay Interfund Payments For Service Expenditures Salaries & Wages Investment Income Confiscated & Forfeited Property Total Revenues Beginning Fund Balance Intergovernmental (TNET) 117 Drug Forfeiture Fund Revenues Page 195 2015-2016 Biennial Budget Section IV: Operating Budget Page 196 !" !# ## ! $%%& ’#()# "# " ! ! " * + ! "$,& ! - ! $.& " " +// " # * "!# $& 0/"#$1& Page 197 2015-2016 Biennial Budget Section IV: Operating Budget PARKS, ARTS AND RECREATION DEPARTMENT Mission Statement Auburn Parks, Arts and Recreation is committed to protecting the City of Auburn’s natural beauty through a vibrant system of parks, open space, and trails while enhancing the quality of life for our citizens by providing outstanding recreational and cultural opportunities. Department Overview The Parks, Arts, and Recreation Department focuses on providing a variety of facilities and programs for residents of all ages and interests including parks, recreation programs, arts and cultural activities, senior center services, a museum and historic farm, cemetery, and golf course. The department works closely with the Auburn School District, Green River Community College, and other cultural and youth serving agencies in Auburn to provide facilities and services to citizens. We continue to focus on providing programs, community events and facilities, protecting our environment, and preserving historical and cultural opportunities in our community. Arts & Events Division 2013 & 2014 Accomplishments  Added two new public art pieces to the City's collection – Strawberry Calf at Lea Hill Park and Riparian Totem adjacent to the Auburn Justice Center.  Created an outdoor sculpture gallery in downtown Auburn that rotates sculptures annually.  Diversified programming and marketing efforts at the Auburn Avenue Theater.  Named "Playful City USA" in 2013 and 2014.  Re-tooled the one-day ArtRageous festival into ArtRageous Zones at several special events to expand the scope and reach of access to a hands-on art experience.  Added Ladies & Lil’ Gents event to special event programming lineup.  Had record setting revenue for the 2014 Petpalooza event which continues to draw a regional audience. Almost 70% of the Dog Trot participants were from outside Auburn.  Reintroduced “Art with Artist” classes and Artist Professional Development classes.  Increased both attendance and vendor sales by 10% annually at the Auburn International Farmers Market. 2015 & 2016 Objectives  Add special activities and events surrounding the 2015 Veterans Day Parade and Observance in recognition of the 50th anniversary of the event.  Continue to refine sponsor opportunities and continue to solicit sponsorships for major special events.  Continue to diversify performing art offerings and build a broad audience base for performing art programs.  Work with downtown Auburn restaurants to offer special deals for individuals attending a theater performance.  Continue to work with community partners on joint programming for arts and events.  Increase visibility of public art program by participating in regional/national education efforts and various technology tools. Page 198 2015-2016 Biennial Budget Section IV: Operating Budget Golf Course Division 2013 & 2014 Accomplishments  Replaced railroad ties with concrete curbing on tee boxes 5 and 17.  Replaced cart path from hole 15 (upper tee box) to bottom of the hill.  Installed 200 feet of overlay along the new curbing on the 17th tee.  Installed new electric irrigation heads and a water main on the 1st hole.  Increased men’s & ladies’ club membership and participation in club events by 20%.  Increased general public & league play by 10%, outside tournament play by 6%, and winter play by 8%.  Increased merchandise sales revenue by 10% and increased cart rental revenue by 10%.  Increased marketing opportunities and golf menu specials with Copper Falls Restaurant.  Sold out six consecutive Customer Appreciation events from January 2013 through March 2014  Expanded e-mail database to over 6,000 members.  Expanded social media marketing partnering with Costco, Golf Now, and The Golf Channel.  Better utilized golf course tee times – offering text message, e-mail, or Facebook specials during slow times. 2015 & 2016 Objectives  Replace railroad ties on tees 3 and 15, and begin on tee 9.  Install new irrigation on hole 3.  Improve the surface water drainage along the path on the 11th hole.  Install drainage for bunkers on holes 6, 15, and 17.  Increase men’s & ladies’ club membership and participation in club events by 10%.  Increase general public & league play by 10%, outside tournament play by 10%, and winter play by 10%.  Develop additional marketing opportunities and golf menu specials with Copper Falls Restaurant.  Increase merchandise sales and cart rental revenue by 10%.  Expand e-mail database by 10%.  Expand social media marketing with Costco, Golf Now, and The Golf Channel.  Continue to better utilize golf course tee times – offering text message, e-mail, & Facebook specials during slow times.  Expand Customer Appreciation tournament series to include a major northwest amateur event each year.  Expand the junior program to include participation in the PGA junior golf league. Senior Activity Center Division 2013 & 2014 Accomplishments  Welcomed 22 new participants to the hiking program at the Senior Center.  Increased marketing efforts for rental options at the Auburn Senior Activity Center and all other park facilities.  Increased marketing of the online registration option to seniors.  Completed negotiations to add the Silver Sneakers program to the Auburn Senior Activity Center – a fitness program supported by nine local insurance companies providing fitness classes, free of charge, to qualifying subscribers.  Offered and marketed more adventuresome programs to attract active seniors, such as indoor skydiving, river rafting, snowshoeing, biking, and kayaking. Page 199 2015-2016 Biennial Budget Section IV: Operating Budget 2015 & 2016 Objectives  Increase exposure for the Auburn Senior Activity Center though social media.  Increase the number of sponsors for special events at the Auburn Senior Activity Center.  Market the Silver Sneakers program to the 3,500 qualifying participants within a 5-mile radius of the Senior Center. Recreation Division 2013 & 2014 Accomplishments  Increased the number of online registrations by 22% from 2012 to 2013. On pace to increase online registrations by more than 20% in 2014.  The Auburn Youth Council provided over 2,000 hours of volunteer service at 70+ community events and through a number of fundraising opportunities and raised in excess of $12,000.  The Indoor Playground program attracted 4,445 preschoolers in 2013 – an increase of 158 participants over 2012.  Programmed use of the gymnasium increased by more than 21% in 2013 compared to 2012 – an average of 53 hours of scheduled use each week.  The afterschool teen basketball program had over 3,500 individual registrations in 2013. 2015 & 2016 Objectives  Increase the number of youth participating in our youth sports programs by 10%.  Seek funding opportunities to provide free and less expensive afterschool programs.  Increase the number of offerings and participation in adult fitness programs by 25%.  Continue to market online registration to increase percentage of total registrations to 30%.  Develop Afterschool Transportation Plan in conjunction with the Auburn School District related to access to the proposed Community and Youth/Teen Center. White River Valley Museum and Mary Olson Farm Division 2013 & 2014 Accomplishments  Grew fieldtrip attendance to the Museum from 2,995 in 2012 to a projected 3,600 children in 2014.  Raised $280,000 from the Washington State Capital Heritage Fund to complete restoration and development of the Farm.  Continued to grow granted operating support for the Museum to over $30,000 a year.  Opened the Farm with onsite guides and programs for summer weekend drop-in visitors.  Provided historical photographs to several public and office spaces for décor and education. 2015 & 2016 Objectives  Modernize and increase efficiencies of Museum Gift Shop inventory and point of sale system.  Refine and promote additional sponsorship opportunities for Hops & Crops Brew Festival.  Review 40% of the artifact collection and remove items of poor quality or duplicates.  Permit, design, and begin building a foot bridge over Olson Creek at the Mary Olson Farm.  Design a trail system to access the forested hillsides of the farm. Page 200 2015-2016 Biennial Budget Section IV: Operating Budget Participation in department-wide classes and special events continues to grow. A new strategic approach to marketing recreation services is enhancing our ability to reach new customers. Facility Rentals The increasing popularity of the Senior Center, Parks and Recreation Administration Building, and other park facilities for weddings, reunions, and community events has increased usage and revenue. PERFORMANCE MEASURES - PARKS, ARTS & RECREATION DEPARTMENT Volunteer Hours The Parks, Arts, and Recreation Department relies on volunteers to serve as youth sports coaches, museum docents, senior center hosts, and in a variety of other positions.As participation in department-sponsored programs increases, so does the need for additional volunteers. Classes & Special Events - Number of Participants 0 15,000 30,000 45,000 60,000 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 44,200 44,697 40,293 41,000 42,000 43,000 Volunteer Hours 0 60,000 120,000 180,000 240,000 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 161,700 187,232 185,470 187,500 191,100 191,700 Participation in Classes & Special Events $0 $100,000 $200,000 $300,000 $400,000 2011 2012 2013 2014 Est 2015 Goal 2016 Goal $278,000 $318,000 $288,000 $290,000 $295,000 $298,000 Facility Rental Revenue Page 201 2015-2016 Biennial Budget Section IV: Operating Budget Power cart rentals and merchandise sales are loosely tied to the number of rounds played.As rounds have increased over the past few years, power cart and merchandise revenues have increased as well. Average weather and a moderate economy should allow these revenues to continue to increase throughout the upcoming budget cycle. Power Cart Rental & Merchandise Revenue PERFORMANCE MEASURES - GOLF COURSE Operating Revenue Total Operating revenue is the quickest way to measure the performance of the golf course from year to year. Economic conditions and weather have a significant effect on facility revenues in the golf industry. Since the recession in 2009, economic conditions have continued to be somewhat of a drag on golf industry revenues while the weather has had a more significant impact in our area.In 2012, total rainfall for the year was more than 11"above average and more than 6"above average during the peak revenue season from March through October.In 2013, our peak season was more than 5"above average, but a very dry winter resulted in below average rainfall for the year.In 2014, the spring has been very wet with nearly 9" above average rainfall from March through May. Green Fee Revenue Green fees have started to show improvement over the past few years.An aggressive marketing campaign using social media and a partnership with local area businesses has allowed for a modest increase in rounds and revenues throughout the economic recovery and despite below average weather. 1,300,000 1,400,000 1,500,000 1,600,000 2011 2012 2013 2014 Est 2015 Goal 2016 Goal $1,388,377 $1,378,802 $1,456,361 $1,469,000 $1,499,000 $1,529,000 Total Operating Revenue $0 $300,000 $600,000 $900,000 $1,200,000 $1,500,000 2011 2012 2013 2014 Est 2015 Goal 2016 Goal $972,153 $980,529 $1,032,953 $1,039,000 $1,059,000 $1,079,000 Green Fee Revenue 0 125,000 250,000 375,000 500,000 2011 2012 2013 2014 Est 2015 Goal 2016 Goal $355,611 $337,068 $368,336 $375,000 $385,000 $395,000 Power Cart Rental & Merchandise Revenue Page 202 2015-2016 Biennial Budget Section IV: Operating Budget Department Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 3,066,678 3,532,947 3,532,947 3,824,484 3,864,544 1,204,313 1,506,109 1,506,109 1,652,949 1,761,293 Supplies 469,337 818,400 818,400 903,050 902,100 1,463,290 1,796,680 1,796,680 2,064,050 2,082,400 136,469 - - 5,000 5,000 43,727 48,733 48,733 51,000 54,210 31,391 25,602 25,602 25,490 22,229 1,720,914 1,815,281 1,815,281 2,466,392 2,443,460 $ 8,136,118 $ 9,543,753 $ 9,543,753 $10,992,416 $11,135,235 Salaries & Wages Personnel Benefits Services & Charges Capital Outlay 001.33 Parks Expenditures Interfund Payments For Service DEPARTMENT TOTAL Debt Service Interest Debt Service Principal Department Employees 001 Parks, Art and Recreation 2012 2013 2014 2015 2016 Parks FTE's 35.50 .36.00.37.00 .37.00.37.00 . Golf FTE's 8.00.8.00.8.00 .8.00.8.00 . TOTAL PARKS, ART & RECREATION FTE's 43.50 44.00 45.00 45.00 45.00 Full Time Equivalent (FTE) In 2014, the Golf fund was combined with the General Fund Parks, Arts and Recreation Department. 1.0 FTE - Reclassified the Government Relations Manager Position (from Mayor's Department) to the Parks Planning and Development Manager in 2014. 0.5 FTE - Senior Center Office Assistant was increased from 0.5 FTE to 1.0 FTE in 2013 via Budget Amendment #2. Page 203 2015-2016 Biennial Budget Section IV: Operating Budget SPECIAL REVENUE FUNDS Special revenue funds account for the proceeds of specific revenue sources whose expenditures are legally restricted. The Parks, Arts, & Recreation Department is responsible for the budget in the following special revenue fund: Fund 120 - Recreation Trails Fund accounts for gas tax revenues restricted for use in trail improvement projects. 2013 & 2014 Accomplishments  Accounted for Motor Vehicle Fuel Tax (MVFT) revenues receipted into this fund. 2015 & 2016 Objectives  Accumulate funds to provide for future trail improvements. Page 204 2015-2016 Biennial Budget Section IV: Operating Budget Special Revenue Fund 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 22,450 29,587 29,587 36,717 43,847 Motor Vehicle Fuel Tax 7,100 7,100 7,100 7,100 7,100 37 20 30 30 30 $29,587 $36,707 $36,717 $43,847 $50,977 - - - - - 29,587 36,707 36,717 43,847 50,977 $29,587 $36,707 $36,717 $43,847 $50,977 Ending Fund Balance Total Expenditures Operating Transfers Out Investment Income Total Revenues Beginning Fund Balance 120 Recreation Trails Revenues Expenditures Page 205 2015-2016 Biennial Budget Section IV: Operating Budget MUNICIPAL PARKS CONSTRUCTION Fund 321 – Municipal Parks Construction accumulates a portion of adult recreation fees for capital improvements at City parks. The Parks, Arts & Recreation Department is responsible for the budget in this fund. 2013 & 2014 Accomplishments  Replaced playground and created new place space at Brannan Park.  Replaced playground at Indian Tom Park.  Completed a new patio/picnic area at Veteran’s Memorial Park.  Installed new drainage, curbing, and parking lot at Veteran’s Memorial Park.  Developed the north end of Fulmer Field.  Added new exercise equipment at Game Farm Park.  Soccer field improvements to Brannan Park completed.  Completed and opened the new Lea Hill Park. 2015 & 2016 Objectives  Construct a new Community and Youth/Teen Center.  Construct new playground at Isaac Evans Park.  Construct new Spray Park at Sunset Park.  Construct pathway improvements at Les Gove Park.  Complete Master Plan for Auburndale Parks.  Repair drainage at Game Farm Park parking lot.  Implement improvements at West Auburn Lake property. Page 206 2015-2016 Biennial Budget Section IV: Operating Budget Capital Projects Fund 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 430,115 474,479 474,479 427,106 507,236 120,217 120,000 120,000 125,000 125,000 1,679 629,777 629,777 - - 100,000 3,000,000 - 50,000 3,050,000 70,000 302,137 219,667 - - Intergovernmental Service (GRCC) 775,400 - - - - Recreational Classes 11,111 15,000 11,100 11,100 11,100 759 700 600 600 600 41,690 40,000 42,580 43,430 44,300 - - - - 200,000 - - - - - 279,796 7,518,930 1,841,160 390,000 5,585,000 $1,830,767 $12,101,023 $3,339,363 $1,047,236 $9,523,236 794 20,000 10,000 10,000 10,000 1,355,494 11,938,613 2,902,257 530,000 9,145,000 - - - - - - - - - - 474,479 142,410 427,106 507,236 368,236 $1,830,767 $12,101,023 $3,339,363 $1,047,236 $9,523,236 Ending Fund Balance Total Expenditures Debt Service Interest Expenditures Miscellaneous Revenue Operating Transfers In Total Revenues 321 Municipal Parks . Construction Revenues Services & Charges Capital Outlay Debt Service Principal Investment Income Rentals & Leases Contributions & Donations Beginning Fund Balance Property Taxes (Prop 2 Levy) Federal Grants State Grants Interlocal Grants Page 207 2015-2016 Biennial Budget Section IV: Operating Budget CEMETERY Mission Mountain View Cemetery shall be a sacred place to comfort and strengthen the community through responsible stewardship and compassionate ministry. To fulfill this mission we will:  Be attentive by listening and understanding.  Be respectful by being courteous, prompt, and caring.  Be professional by maintaining and creating beautiful grounds.  Be thorough in documenting records.  Be dedicated to protecting the faith and trust the community has placed in us. 2013 & 2014 Accomplishments  Completed phases I and II replacing failing concrete niche caps with granite.  Installed new landscapes to cemetery entrances.  Added new reflective blue signage and street signs throughout cemetery.  Installed new large landscape in oval.  Launched new website. 2015 & 2016 Objectives  Improve revenue from property and merchandise sales through improved marketing plan.  Minor repairs and painting of the maintenance shop.  Continue to foster community events at the cemetery (Easter Sunrise Service, Memorial Day). Page 208 2015-2016 Biennial Budget Section IV: Operating Budget By developing cremation gardens in prominent, well-traveled locations, and investing in their aesthetic qualities,we will see the benefit in terms of increased sales and higher product values. Added to this are the benefits of lower labor requirements and land conservation. Revenue From Lot Sales The most important asset of Mountain View Cemetery is the landscape. Decisions on how and where to memorialize are largely based on emotion, tempered by practical considerations. A variety of product choices, community events, and local advertising, will all help drive sales revenue. PERFORMANCE MEASURES - CEMETERY Interments (Burials) We will continue to focus on new section design, incorporating both new ideas and products. Existing property in older sections will be reexamined and plans made for additional inventory,as deemed appropriate. Inurnments (Cremations) 0 50 100 150 200 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 137 110 113 120 125 128 Interments 0 50 100 150 200 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 114 141 113 124 125 130 Inurnments $0 $115,000 $230,000 $345,000 $460,000 2011 2012 2013 2014 Est 2015 Goal 2016 Goal $252,510 $281,407 $374,994 $350,000 $375,000 $380,000 Lot Sale Revenue Page 209 2015-2016 Biennial Budget Section IV: Operating Budget 2015-2016 Working Capital Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 343.601 Settings 44,863 43,000 43,000 44,000 44,000 343.602 Openings & Closings 209,319 200,000 200,000 210,000 210,000 343.603 Recordings 13,000 11,000 11,000 13,000 13,000 343.604 Liners 86,860 74,000 74,000 85,000 85,000 343.607 Vases 23,809 21,000 21,000 16,000 16,000 343.609 Lot Sales 374,994 330,000 330,000 330,000 330,000 343.610 Vault Installation 16,135 16,000 16,000 15,000 15,000 343.611 Other 15,785 17,000 17,000 15,000 15,000 343.612 Marker Sales 158,882 144,000 144,000 150,000 150,000 Total Operating Revenues 943,646 856,000 856,000 878,000 878,000 Operating Expenses 536.000.10 Salaries & Wages (384,220) (393,172) (393,172) (411,838) (418,769) 536.000.20 Personnel Benefits (192,992) (202,220) (202,220) (208,502) (223,798) 536.000.30 Supplies (144,582) (191,300) (191,300) (191,300) (191,300) 536.000.40 Services & Charges (66,365) (78,030) (78,030) (148,500) (151,700) 536.000.90 Interfund Payments For Srv (56,196) (104,400) (104,400) (65,450) (50,740) 536.000.00 Depreciation & Amortization (57,683) (62,400) (62,400) (56,600) (58,300) Total Operating Expenses (902,039) (1,031,522) (1,031,522) (1,082,190) (1,094,607) Operating Income (Loss) 41,607 (175,522) (175,522) (204,190) (216,607) Non Operating Revenues (Expenses) 361.110 Investment Income 400 210 210 300 300 333.970 Contributions 100 - - - - 369.900 Miscellaneous Revenue (Expense) 577 - - - - 536.100.81 Debt Service Interest (21,429) (22,267) (22,267) (22,268) (22,236) Total Non Op Rev (Exp) (20,351) (22,057) (22,057) (21,968) (21,936) Net Income (Loss) 21,256 (197,579) (197,579) (226,158) (238,543) Items Not Affecting Working Capital 536.000.00 Depreciation & Amortization 57,683 62,400 62,400 56,600 58,300 Net W/C From Operations 78,939 (135,179) (135,179) (169,558) (180,243) Resources Other Than Operations 397.100 Operating Transfers In - 320,000 - 200,000 300,000 399.000 Other Sources (2,742) - - - - Total Resources (2,742) 320,000 - 200,000 300,000 Uses Other Than Operations 590.100.00 Other Uses 3,639 - - - - 590.100.71 Debt Service Principal - - - (749) (39,686) Total Uses 3,639 - - (749) (39,686) Net Change In Working Capital 79,836 184,821 (135,179) 29,693 80,071 Beginning Working Capital - Jan 1 182,098 261,934 261,934 126,755 156,448 Ending Working Capital - Dec 31 261,934 446,755 126,755 156,448 236,519 Net Change In Working Capital $ 79,836 184,821 -135,179 29,693 80,071 Operating Revenues 436 Cemetery Page 210 2015-2016 Biennial Budget Section IV: Operating Budget Department Employees 436 Cemetery FTE's 2012 2013 2014 2015 2016 Cemetery FTE's 7.00 5.00 5.00 5.00 5.00 TOTAL CEMETERY FTE's 7.00 5.00 5.00 5.00 5.00 Full Time Equivalent (FTE) 1.0 FTE - In 2013 the Cemetery FTE count was reduced by 1.0 FTE due to long term vacant position. 1.0 FTE - In 2013, the Cemetery Office Assistant position was eliminated via Budget Amendment #2. Page 211 2015-2016 Biennial Budget Section IV: Operating Budget GOLF COURSE In 2014, Golf Course operations, administration, and pro shop activities were all made divisions within the Parks, Arts & Recreation Department of the General Fund. This working capital statement is provided to show activity from the final two years of the fund’s existence. 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 347.300 Green Fees 1,032,953 - - - - 347.600 Lessons 1,935 - - - - 347.910 Pro Shop Sales 149,651 - - - - 347.920 Restaurant & Lounge 21,800 - - - - 362.100 Power Cart Rental 218,686 - - - - 362.400 Banquet Space 11,085 - - - - 362.801 Concessions 18,828 - - - - Total Operating Revenues 1,454,937 - - - - Operating Expenses 576.600.10 Salaries & Wages (587,205) - - - - 576.600.20 Personnel Benefits (288,198) - - - - 576.600.30 Supplies (259,397) - - - - 576.600.40 Services & Charges (168,115) (8,283,680) (8,283,680) - - 576.600.90 Interfund Payments For Srv (164,496) - - - - 576.600.00 Depreciation & Amortization (304,519) - - - - Total Operating Expenses (1,771,930) (8,283,680) (8,283,680) - - Operating Income (Loss) (316,993) (8,283,680) (8,283,680) - - Non Operating Revenues (Expenses) 361.110 Investment Income 658 - - - - 597.100.55 Op Transfer Out - (30,097) (30,097) 576.600.80 Debt Service Interest - Interfund Loan (438) - - - - Total Non Op Rev (Exp) 221 (30,097) (30,097) - - Net Income (Loss) (316,773) (8,313,777) (8,313,777) - - Items Not Affecting Working Capital 535.801.00 Depreciation & Amortization 304,519 - - - - Net W/C From Operations (12,253) (8,313,777) (8,313,777) - - Resources Other Than Operations 397.100 Operating Transfers In 51,646 - - - - 399.000 Other Sources (717) - - - - Total Resources 50,929 - - - - Uses Other Than Operations 590.100.00 Other Uses 20,206 8,164,204 8,164,204 - - Total Uses 20,206 8,164,204 8,164,204 - - Net Change In Working Capital 58,881 (149,573) (149,573) - - Beginning Working Capital - Jan 1 90,692 149,573 149,573 - - Ending Working Capital - Dec 31 149,573 - - - - Net Change In Working Capital $ 58,881 $ (149,573) $ (149,573) $ - $ - Operating Revenues 437 Golf Course Page 212 ! ! "#$# % &## &’# (&)*# +&# & &#,-. "#& % &## ’#,-. & (&)*# &# & + Page 213 2015-2016 Biennial Budget Section IV: Operating Budget INNOVATION AND TECHNOLOGY Mission Statement The mission of the Innovation and Technology Department is to work collaboratively with other departments, customers, and organizations to improve the quality of life in the City through fiscally sound, customer service oriented, innovative, practical, and reliable technology solutions and efficiencies. We optimize processes through strategic planning, business process improvement, disaster recovery, and business continuity through information technology, leadership, highly qualified staff and professional services on a 24 hour per day, 365 days per year basis to all customers and organizations we serve, including residents. Department Overview The Innovation and Technology Department oversees all technology for the City and is comprised of three functional divisions: Geographic Information Systems (GIS), Desktop, and Network Support, which includes software, server, desktop and storage services. The department also supports and negotiates communications-related franchise and telecommunications services and leases. The department manages and administers support to over 400 City staff, providing technical support for printing and multimedia design solutions, video and production broadcast solutions for City Council and other events, and software and hardware technology support for 200 software applications, across 2,000 hardware devices on multiple software platforms, and at twelve City locations. The technology support includes printers, copiers, web services, computers, telephones, software applications, video conferencing systems, technology in our police and field maintenance vehicles, GIS, web services, and City communications systems. The Innovation and Technology Department also provides various levels of contracted remote and onsite technical services and support for the Cities of Algona, Pacific, Black Diamond, Milton, as well as Valley Regional Fire Service GIS services, on a cost recovery basis. 2013 & 2014 Accomplishments  Reorganized leased equipment services creating an internal four-year return on investment of over $100,000 annually.  Increased and renegotiated service contracts with outside agencies producing revenue through economies of scale supporting the needs of four agencies through efficiency and technology.  Implemented a fleet management and efficiency system across eighty City-owned vehicles.  Upgraded fuel management system to successfully integrate with systems.  Implemented handheld devices for storm collection.  Implemented new audio visual systems and digital messaging to enhance communications.  Implemented and inventoried all IT related equipment creating a strategic rotation plan.  Processed over 10,000 internal helpdesk requests and performed over 350 updates and changes.  Streamlined billing, invoicing, and contract renewals saving time and fiscal expenditures.  Installed and implemented a GIS pavement management software inventory system.  Received Digital City Award for the 75,000 resident population category.  Received Cartegraph “Pioneer Award” for excellence in operations management.  Implemented large scale wireless/fiber connectivity projects for public/private use. 2015 & 2016 Objectives  Expand eGovernment services through online and internal citizen technology engagement.  Increase staff access, knowledge, and skills in the utilization of technology.  Work with City staff on open government options to increase and produce workforce and customers service efficiencies.  Provide for the public good by advancing development and access to new technologies and information including fiber, wireless, and economic development options. Page 214 2015-2016 Biennial Budget Section IV: Operating Budget  Continue to expand fiber connectivity both in the City of Auburn and regionally to increase the economic development and continuity of our City and provide cost saving benefits.  Continue to look for Federal, State, and private funding solutions that can be used to enhance technology use in the City for staff and residents.  Continue to work with the Auburn School District to find ways to increase technology to benefit the community. Page 215 2015-2016 Biennial Budget Section IV: Operating Budget The purpose of the Enterprise GIS system is to create, maintain, store, manipulate, analyze, and distribute a collection of geospatial-related data and information to City departments and the public. Enterprise Network Services The purpose of the Enterprise Network Services program is to provide stable, adaptive network infrastructure and business applications to City departments and to manage data so that it is available, secure, and accessible. PERFORMANCE MEASURES - INNOVATION AND TECHNOLOGY Customer Service Management Innovation & Technology provides 24/7 support of City computer systems and requests for service are tracked through our Help Desk. Our Service Level Agreement (SLA)is to respond within 30 minutes during regular business hours of 7am - 5pm. Off hours,we provide assistance as soon as possible for emergent issues. Enterprise Geospatial Information Services (eGIS) 0 20 40 60 80 100 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 80 83 82 82 85 87 Percentage of Calls Completed in SLA 0 700,000 1,400,000 2,100,000 2,800,000 3,500,000 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 938,470 1,220,011 1,769,015 2,000,000 2,500,000 3,000,000 Number of Hits on GIS Portal Site 0 20 40 60 80 100 120 2011 2012 2013 2014 Est 2015 Goal 2016 Goal 99.75 99.85 99.96 99.99 99.99 Percentage of Time the Network is Available N/A Page 216 2015-2016 Biennial Budget Section IV: Operating Budget 2015-2016 Working Capital Budget 2013 Actual 2014 Adjusted Budget 2014 Estimate 2015 Budget 2016 Budget 348.800 Interfund Operating Charges 3,935,853 3,888,176 3,888,176 4,362,590 4,325,090 348.801 Interfund Communication Charges 899,796 905,700 905,700 1,044,442 1,058,040 338.190 Intergovernmental Services 80,641 106,000 106,000 146,215 148,835 Total Operating Revenues 4,916,290 4,899,876 4,899,876 5,553,247 5,531,965 Operating Expenses 518.000.10 Salaries & Wages (1,382,496) (1,471,397) (1,471,397) (1,655,413) (1,682,020) 518.000.20 Personnel Benefits (565,857) (625,013) (625,013) (716,761) (767,546) 518.000.30 Supplies (321,587) (403,660) (403,660) (412,580) (400,650) 518.000.40 Services & Charges (1,470,970) (2,693,391) (2,693,391) (2,187,195) (2,041,575) 518.000.90 Interfund Payments For Srv (301,704) (288,400) (288,400) (162,158) (160,790) 518.000.00 Depreciation & Amortization (467,317) (587,900) (587,900) (520,400) (546,400) Total Operating Expenses (4,509,932) (6,069,760) (6,069,760) (5,654,507) (5,598,982) Operating Income (Loss) 406,358 (1,169,884) (1,169,884) (101,260) (67,017) Non Operating Revenues (Expenses) 361.110 Investment Income 5,071 4,500 3,500 3,500 3,500 369.900 Miscellaneous Revenue (Expense) 23,581 - - - - Total Non Op Rev (Exp) 28,652 4,500 3,500 3,500 3,500 Net Income (Loss) 435,011 (1,165,384) (1,166,384) (97,760) (63,517) Items Not Affecting Working Capital 518.801.00 Depreciation & Amortization 467,317 587,900 587,900 520,400 546,400 Net W/C From Operations 902,328 (577,484) (578,484) 422,640 482,883 Resources Other Than Operations 397.100 Operating Transfers In 100,140 331,345 331,345 104,000 104,000 399.000 Other Sources (6,210) - - - - Total Resources 93,930 331,345 331,345 104,000 104,000 Uses Other Than Operations 597.100.55 Operating Transfers Out - - - (350,000) - 590.100.64 Inc In Fixed Assets - Equipment (475,773) (795,495) (795,495) (711,150) (530,000) Total Uses (475,773) (795,495) (795,495) (1,061,150) (530,000) Net Change In Working Capital 520,485 (1,041,634) (1,042,634) (534,510) 56,883 Beginning Working Capital - Jan 1 2,885,527 3,406,012 3,406,012 2,363,378 1,828,868 Ending Working Capital - Dec 31 3,406,012 2,364,378 2,363,378 1,828,868 1,885,751 Net Change In Working Capital $ 520,485 $ (1,041,634) $ (1,042,634) $ (534,510) $ 56,883 Operating Revenues 518 Innovation & Technology This budget includes the Multimedia Division which is overseen by the Administration Director. Page 217 2015-2016 Biennial Budget Section IV: Operating Budget Department Employees 518 Innovation and Technology Department FTE's 2012 2013 2014 2015 2016 Innovation and Technology Department FTE's 17.60.17.60.15.00.16.00.16.00. TOTAL IT FTE's 17.60 17.60 15.00 16.00 16.00 Full Time Equivalent (FTE) 1.0 FTE - IT Office Assistant was added in 2014 via Budget Amendment #6. 3.6 FTE's - 3.6 FTE's moved from the IT Department in 2014 to the Administration Department (Multimedia division). 1.0 FTE - The 2015 budget includes the addition of an IT Support Lead to support the Police Department. Page 218 2015-2016 Biennial Budget Section V: Budget Details SECTION V: BUDGET DETAILS The following tables, charts and other information is intended to provide further detail and explanation to the summary budget data presented in other sections of this document. Tables and Graphs in Order of Presentation  2015 Budgeted Revenue by Type, All Funds (Table)  2015 Budgeted Expenditures by Object, All Funds (Table)  2016 Budgeted Revenue by Type, All Funds (Table)  2016 Budgeted Expenditures by Object, All Funds (Table)  Relationship between Fund and City Structure (Table)  2015 & 2016 – Budgeted Expenditures by Administrative Structure (Table)  2015 – Budgeted General Fund Expenditures by Department (Graph)  2016 – Budgeted General Fund Expenditures by Department (Graph)  2016 & 2016 – Budgeted General Fund Expenditures by Cost Center (Table)  2015 & 2016 – Budgeted Interfund Operating Transfers (Table) Page 219 2015-2016 Biennial Budget Section V: Budget Details 2015 Budgeted Revenue by Type, All Funds Licenses &Charges for Fines & Permits Services Forfeitures 45,602,400$ 1,851,300$ 5,262,430$ 3,380,880$ 1,388,040$ Arterial Street 530,000 - 9,560,137 - - Local Street 1,600,000 - - - - Hotel/Motel Tax 87,900 - - 6,000 - Arterial Street Preservation 2,053,200 - 80,000 - - Drug Forfeiture - - 36,400 - - Housing & Community Development - - 450,000 - - Recreational Trails 7,100 - - - - Business Improvement Area 55,000 - - - - Cumulative Reserve - - - - - Mitigation Fees - - - 990,000 - 1998 Library Bond - - - - - City Hall Annex 2010 A&B Bond - - - - - Local Revitalization 2010 C&D Bond 250,000 - - - - LID Guarantee - - - - - LID #250 - - - - - LID #350 - - - - - Golf Debt Service - - - - - Municipal Parks Construction 125,000 - 50,000 11,100 - Capital Improvements 1,600,000 - 100,000 - - Local Revitalization - - - - - Water - - - 13,242,465 - Sewer - - - 7,661,956 - Storm Drainage - - 259,887 8,931,695 - Sewer Metro - - - 16,101,037 - Solid Waste - - 108,500 13,238,000 - Airport - - 367,769 27,500 - Cemetery - - - 878,000 - Insurance - - - - - Workers' Compensation - - - 740,000 - Facilities - - 100,000 3,447,300 - Innovation & Technology - - 146,215 5,407,032 - Equipment Rental - - - 1,645,340 - FIDUCIARY FUNDSFire Pension 70,000 - - - - PERMANENT FUNDSCemetery Endowment Care - - - 33,000 - 51,980,600$ 1,851,300$ 16,521,338$ 75,741,305$ 1,388,040$ DEBT SERVICEIntergov'tTaxesFund CAPITAL PROJECTSGENERAL FUND SPECIAL REVENUE FUNDSTOTAL BUDGETENTERPRISE FUNDSINTERNAL SERVICE FUNDS Page 220 2015-2016 Biennial Budget Section V: Budget Details 2015 Budgeted Revenue by Type, All Funds (continued) Other Interfund Other Financing Beginning Total Revenue Transfers Sources Fund Balance Resources 743,250$ 539,380$ -$ 14,592,724$ 73,360,404$ Arterial Street 1,052,000 3,008,453 - 1,312,844 15,463,434$ Local Street 2,500 150,000 - 1,196,068 2,948,568$ Hotel/Motel Tax 140 - - 139,991 234,031$ Arterial Street Preservation 1,500 - - 521,910 2,656,610$ Drug Forfeiture 60,700 - - 505,405 602,505$ Housing & Community Development - - - 27,371 477,371$ Recreational Trails 30 - - 36,717 43,847$ Business Improvement Area 60 - - 41,212 96,272$ Cumulative Reserve 14,100 1,300,000 - 5,582,204 6,896,304$ Mitigation Fees 4,890 - - 5,205,964 6,200,854$ 1998 Library Bond 279,500 - - 279,500$ City Hall Annex 2010 A&B Bond - 1,318,852 377,065 - 1,695,917$ Local Revitalization 2010 C&D Bond 121,675 222,942 20 - 594,637$ LID Guarantee 20 - - 24,549 24,569$ LID #250 - - - - -$ LID #350 7,257 - - 7,864 15,121$ Golf Debt Service - 389,195 - - 389,195$ Municipal Parks Construction 44,030 390,000 - 427,106 1,047,236$ Capital Improvements 15,247 125,000 - 8,944,989 10,785,236$ Local Revitalization 250 - - 229,370 229,620$ Water 409,000 200,000 5,306,854 4,526,763 23,685,082$ Sewer 253,000 - 70,128 10,794,820 18,779,904$ Storm Drainage 366,000 525,083 58,674 10,674,042 20,815,381$ Sewer Metro 700 - - 2,447,311 18,549,048$ Solid Waste 1,300 - - 2,272,081 15,619,881$ Airport 665,100 - - 682,748 1,743,117$ Cemetery 300 200,000 - 126,755 1,205,055$ Insurance 1,000 - - 1,613,131 1,614,131$ Workers' Compensation 120,100 - - 123,000 983,100$ Facilities 91,520 - - 1,546,227 5,185,047$ Innovation & Technology 3,500 104,000 - 2,363,378 8,024,125$ Equipment Rental 1,911,130 654,000 - 4,324,274 8,534,744$ FIDUCIARY FUNDSFire Pension 6,000 - - 2,580,481 2,656,481$ PERMANENT FUNDSCemetery Endowment Care 1,200 - - 1,663,664 1,697,864$ 5,897,499$ 9,406,405$ 5,812,741$ 84,534,959$ 253,134,187$ TOTAL BUDGETENTERPRISE FUNDSINTERNAL SERVICE FUNDSDEBT SERVICECAPITAL PROJECTSGENERAL FUND SPECIAL REVENUE FUNDSFund Page 221 2015-2016 Biennial Budget Section V: Budget Details 2015 Budgeted Expenditures by Object, All Funds (10 & 20)(30)(40)(50)(60) Personnel Supplies Services Intergov't Capital 33,574,860$ 1,532,760$ 11,915,517$ 5,464,600$ 5,000$ Arterial Street 804,773 - 200,000 - 13,061,564 Local Street 128,565 - 300 - 2,458,665 Hotel/Motel Tax - - 86,000 - - Arterial Street Preservation 82,072 - 150,000 - 1,877,928 Drug Forfeiture 152,208 68,240 71,000 - - Housing & Community Development 130,000 - 110,000 - 200,000 Recreational Trails - - - - - Business Improvement Area - 4,200 50,800 - - Cumulative Reserve - - - - - Mitigation Fees - - - 460,000 - 1998 Library Bond - - - - - City Hall Annex 2010 A&B Bond - - - - - Local Revitalization 2010 C&D Bond - - - - - LID Guarantee - - - - - LID #250 - - - - - LID #350 - - - - - Golf Debt Service - - - - - Municipal Parks Construction - - 10,000 - 530,000 Capital Improvements - - - - 975,000 Local Revitalization - - - - 229,620 Water 4,028,810 313,128 4,881,275 - 4,795,894 Sewer 2,830,729 122,000 2,615,275 9,500 2,300,934 Storm Drainage 3,824,121 92,000 1,564,015 112,000 4,964,848 Sewer Metro - - - 16,056,900 - Solid Waste 595,652 34,200 11,608,975 417,200 - Airport 35,270 2,000 453,000 - 784,125 Cemetery 620,340 191,300 148,500 - - Insurance 215,000 - 3,900 - - Workers' Compensation 427,836 - 388,765 - - Facilities 1,020,102 128,200 1,812,920 - - Innovation & Technology 2,372,176 412,580 2,187,195 - 711,150 Equipment Rental 940,084 1,251,600 408,100 - 2,263,367 FIDUCIARY FUNDSFire Pension 164,181 - 6,000 - - PERMANENT FUNDSCemetery Endowment Care - - - - - 51,946,779$ 4,152,208$ 38,671,537$ 21,820,200$ 35,158,095$ CAPITAL PROJECTSTOTAL BUDGETENTERPRISE FUNDSINTERNAL SERVICE FUNDSFund DEBT SERVICEGENERAL FUND SPECIAL REVENUE FUNDS Page 222 2015-2016 Biennial Budget Section V: Budget Details 2015 Budgeted Expenditures by Object, All Funds (continued) (70 & 80)(90)Interfund Ending Total Debt Service Interfund Srv. Transfers Fund Balance Budget 305,290$ 8,046,556$ 1,968,695$ 10,547,126$ 73,360,404$ Arterial Street 217,243 71,150 - 1,108,704 15,463,434$ Local Street - 12,470 - 348,568 2,948,568$ Hotel/Motel Tax - - - 148,031 234,031$ Arterial Street Preservation - - 85,410 461,200 2,656,610$ Drug Forfeiture - 13,000 - 298,057 602,505$ Housing & Community Development - - - 37,371 477,371$ Recreational Trails - - - 43,847 43,847$ Business Improvement Area - - - 41,272 96,272$ Cumulative Reserve - - 658,000 6,238,304 6,896,304$ Mitigation Fees - - 3,126,423 2,614,431 6,200,854$ 1998 Library Bond 279,500 - - - 279,500$ City Hall Annex 2010 A&B Bond 1,695,917 - - - 1,695,917$ Local Revitalization 2010 C&D Bond 594,617 - - 20 594,637$ LID Guarantee - - 2,000 22,569 24,569$ LID #250 - - - - -$ LID #350 7,247 - - 7,874 15,121$ Golf Debt Service 389,195 - - - 389,195$ Municipal Parks Construction - - - 507,236 1,047,236$ Capital Improvements - - 1,182,368 8,627,868 10,785,236$ Local Revitalization - - - - 229,620$ Water 2,722,905 1,290,575 277,542 5,374,953 23,685,082$ Sewer 727,969 970,253 377,541 8,825,703 18,779,904$ Storm Drainage 794,646 1,333,465 349,000 7,781,286 20,815,381$ Sewer Metro - - - 2,492,148 18,549,048$ Solid Waste - 105,393 - 2,858,461 15,619,881$ Airport 176,613 - - 292,109 1,743,117$ Cemetery 23,017 65,450 - 156,448 1,205,055$ Insurance - - - 1,395,231 1,614,131$ Workers' Compensation - - - 166,499 983,100$ Facilities - 117,921 759,426 1,346,478 5,185,047$ Innovation & Technology - 162,158 350,000 1,828,866 8,024,125$ Equipment Rental - 216,710 270,000 3,184,883 8,534,744$ FIDUCIARY FUNDSFire Pension - - - 2,486,300 2,656,481$ PERMANENT FUNDSCemetery Endowment Care - - - 1,697,864 1,697,864$ 7,934,159$ 12,405,101$ 9,406,405$ 70,939,703$ 253,134,187$ Fund DEBT SERVICEGENERAL FUND SPECIAL REVENUE FUNDSCAPITAL PROJECTSTOTAL BUDGETENTERPRISE FUNDSINTERNAL SERVICE FUNDS Page 223 2015-2016 Biennial Budget Section V: Budget Details 2016 Budgeted Revenue by Type, All Funds Licenses &Charges for Fines & Permits Services Forfeitures 46,620,100$ 1,844,600$ 5,265,580$ 3,404,580$ 1,396,180$ Arterial Street 530,000 - 10,243,740 - - Local Street 1,450,000 - - - - Hotel/Motel Tax 88,800 - - 6,000 - Arterial Street Preservation 2,072,900 - 1,052,900 - - Drug Forfeiture - - 36,400 - - Housing & Community Development - - 450,000 - - Recreational Trails 7,100 - - - - Business Improvement Area 55,000 - - - - Cumulative Reserve - - - - - Mitigation Fees - - - 990,000 - 1998 Library Bond - - - - - City Hall Annex 2010 A&B Bond - - - - - Local Revitalization 2010 C&D Bond 250,000 - - - - LID Guarantee - - - - - LID #250 - - - - - LID #350 - - - - - Golf Debt Service - - - - - Municipal Parks Construction 125,000 - 3,050,000 11,100 - Capital Improvements 1,600,000 - 100,000 - - Local Revitalization - - - - - Water - - - 13,698,782 - Sewer - - - 7,847,883 - Storm Drainage - - - 9,151,487 - Sewer Metro - - - 16,332,687 - Solid Waste - - 109,000 13,317,100 - Airport - - 133,000 27,500 - Cemetery - - - 878,000 - Insurance - - - - - Workers' Compensation - - - 743,000 - Facilities - - 100,000 3,405,400 - Innovation & Technology - - 148,835 5,383,130 - Equipment Rental - - - 1,549,611 - FIDUCIARY FUNDSFire Pension 70,000 - - - - PERMANENT FUNDSCemetery Endowment Care - - - 33,000 - 52,868,900$ 1,844,600$ 20,689,455$ 76,779,260$ 1,396,180$ DEBT SERVICEIntergov'tTaxesFund CAPITAL PROJECTSGENERAL FUND SPECIAL REVENUE FUNDSTOTAL BUDGETENTERPRISE FUNDSINTERNAL SERVICE FUNDS Page 224 2015-2016 Biennial Budget Section V: Budget Details 2016 Budgeted Revenue by Type, All Funds (continued) Other Interfund Other Financing Beginning Total Revenue Transfers Sources Fund Balance Resources 747,200$ 76,000$ -$ 10,547,126$ 69,901,366$ Arterial Street 2,000 1,313,047 - 1,108,704 13,197,491$ Local Street 2,500 150,000 - 348,568 1,951,068$ Hotel/Motel Tax 140 - - 148,031 242,971$ Arterial Street Preservation 1,500 - - 461,200 3,588,500$ Drug Forfeiture 60,700 - - 298,057 395,157$ Housing & Community Development - - - 37,371 487,371$ Recreational Trails 30 - - 43,847 50,977$ Business Improvement Area 60 - - 41,272 96,332$ Cumulative Reserve 14,200 - - 6,238,304 6,252,504$ Mitigation Fees 4,890 - - 2,614,431 3,609,321$ 1998 Library Bond 285,100 - - 285,100$ City Hall Annex 2010 A&B Bond - 1,317,054 371,390 - 1,688,444$ Local Revitalization 2010 C&D Bond 119,341 223,091 20 20 592,472$ LID Guarantee 20 - - 22,569 22,589$ LID #250 - - - - -$ LID #350 7,256 - - 7,874 15,130$ Golf Debt Service - 351,553 - - 351,553$ Municipal Parks Construction 244,900 5,585,000 - 507,236 9,523,236$ Capital Improvements 15,246 40,790 - 8,627,868 10,383,904$ Local Revitalization - - - - -$ Water 409,000 - 156,854 5,374,953 19,639,589$ Sewer 253,000 - 70,128 8,825,703 16,996,714$ Storm Drainage 366,000 - 58,674 7,781,286 17,357,447$ Sewer Metro 700 - - 2,492,148 18,825,535$ Solid Waste 1,300 - - 2,858,461 16,285,861$ Airport 721,400 - - 292,109 1,174,009$ Cemetery 300 300,000 - 156,448 1,334,748$ Insurance 1,000 - - 1,395,231 1,396,231$ Workers' Compensation 120,100 - - 166,499 1,029,599$ Facilities 93,000 - - 1,346,478 4,944,878$ Innovation & Technology 3,500 104,000 - 1,828,866 7,468,331$ Equipment Rental 1,827,869 292,000 - 3,184,883 6,854,363$ FIDUCIARY FUNDSFire Pension 6,000 - - 2,486,300 2,562,300$ PERMANENT FUNDSCemetery Endowment Care 1,200 - - 1,697,864 1,732,064$ 5,024,352$ 10,037,635$ 657,066$ 70,939,703$ 240,237,151$ TOTAL BUDGETENTERPRISE FUNDSINTERNAL SERVICE FUNDSDEBT SERVICECAPITAL PROJECTSGENERAL FUND SPECIAL REVENUE FUNDSFund Page 225 2015-2016 Biennial Budget Section V: Budget Details 2016 Budgeted Expenditures by Object, All Funds (10 & 20)(30)(40)(50)(60) Personnel Supplies Services Intergov't Capital 34,672,590$ 1,516,790$ 12,670,887$ 5,714,700$ 5,000$ Arterial Street 825,968 - 135,000 - 11,068,932 Local Street 135,037 - 300 - 1,452,423 Hotel/Motel Tax - - 86,000 - - Arterial Street Preservation 84,044 - 150,000 - 2,650,336 Drug Forfeiture 155,028 33,500 71,000 - - Housing & Community Development 130,000 - 110,000 - 200,000 Recreational Trails - - - - - Business Improvement Area - 4,200 50,800 - - Cumulative Reserve - - - - - Mitigation Fees - - - 50,000 - 1998 Library Bond - - - - - City Hall Annex 2010 A&B Bond - - - - - Local Revitalization 2010 C&D Bond - - - - - LID Guarantee - - - - - LID #250 - - - - - LID #350 - - - - - Golf Debt Service - - - - - Municipal Parks Construction - - 10,000 - 9,145,000 Capital Improvements - - - - 600,790 Local Revitalization - - - - - Water 4,187,686 321,994 5,185,175 - 2,018,272 Sewer 2,930,816 130,500 2,723,275 9,500 2,178,439 Storm Drainage 3,952,233 93,500 1,594,015 113,000 1,821,777 Sewer Metro - - - 16,317,200 - Solid Waste 618,518 34,200 11,863,075 420,600 - Airport 36,219 2,000 463,050 - 140,000 Cemetery 642,567 191,300 151,700 - - Insurance 215,000 - 3,900 - - Workers' Compensation 451,595 - 402,715 - - Facilities 1,061,690 128,200 1,838,270 - - Innovation & Technology 2,449,568 400,650 2,041,575 - 530,000 Equipment Rental 900,706 1,241,600 411,500 - 1,871,818 FIDUCIARY FUNDSFire Pension 164,659 - 6,000 - - PERMANENT FUNDSCemetery Endowment Care - - - - - 53,613,924$ 4,098,434$ 39,968,237$ 22,625,000$ 33,682,787$ CAPITAL PROJECTSTOTAL BUDGETENTERPRISE FUNDSINTERNAL SERVICE FUNDSFund DEBT SERVICEGENERAL FUND SPECIAL REVENUE FUNDS Page 226 2015-2016 Biennial Budget Section V: Budget Details 2016 Budgeted Expenditures by Object, All Funds (continued) (70 & 80)(90)Interfund Ending Total Debt Service Interfund Srv. Transfers Fund Balance Budget 1,639,981$ 7,878,928$ 636,653$ 5,165,837$ 69,901,366$ Arterial Street 216,262 74,550 - 876,779 13,197,491$ Local Street - 12,240 - 351,068 1,951,068$ Hotel/Motel Tax - - - 156,971 242,971$ Arterial Street Preservation - - 467,010 237,110 3,588,500$ Drug Forfeiture - 13,500 - 122,129 395,157$ Housing & Community Development - - - 47,371 487,371$ Recreational Trails - - - 50,977 50,977$ Business Improvement Area - - - 41,332 96,332$ Cumulative Reserve - - 1,917,084 4,335,420 6,252,504$ Mitigation Fees - - 1,171,827 2,387,494 3,609,321$ 1998 Library Bond 285,100 - - - 285,100$ City Hall Annex 2010 A&B Bond 1,688,444 - - - 1,688,444$ Local Revitalization 2010 C&D Bond 592,432 - - 40 592,472$ LID Guarantee - - 2,000 20,589 22,589$ LID #250 - - - - -$ LID #350 7,246 - - 7,884 15,130$ Golf Debt Service 351,553 - - - 351,553$ Municipal Parks Construction - - - 368,236 9,523,236$ Capital Improvements - - 4,960,534 4,822,580 10,383,904$ Local Revitalization - - - - -$ Water 2,708,816 1,276,967 50,000 3,890,679 19,639,589$ Sewer 818,209 952,338 50,000 7,203,637 16,996,714$ Storm Drainage 773,687 1,312,518 124,000 7,572,717 17,357,447$ Sewer Metro - - - 2,508,335 18,825,535$ Solid Waste - 104,209 - 3,245,259 16,285,861$ Airport 185,538 - - 347,202 1,174,009$ Cemetery 61,922 50,740 - 236,519 1,334,748$ Insurance - - - 1,177,331 1,396,231$ Workers' Compensation - - - 175,289 1,029,599$ Facilities - 110,841 658,527 1,147,350 4,944,878$ Innovation & Technology - 160,790 - 1,885,748 7,468,331$ Equipment Rental - 212,390 - 2,216,349 6,854,363$ FIDUCIARY FUNDSFire Pension - - - 2,391,641 2,562,300$ PERMANENT FUNDSCemetery Endowment Care - - - 1,732,064 1,732,064$ 9,329,190$ 12,160,011$ 10,037,635$ 54,721,933$ 240,237,151$ Fund DEBT SERVICEGENERAL FUND SPECIAL REVENUE FUNDSCAPITAL PROJECTSTOTAL BUDGETENTERPRISE FUNDSINTERNAL SERVICE FUNDS Page 227 2015-2016 Biennial Budget Section V: Budget Details Relationship between Fund and City Structure The table below provides a cross-reference of the relationships between individual funds and City structure. City funds are represented along the horizontal axis of the table while the City structural divisions lie along the vertical axis. Boxes indicate how money from various City funds is allocated to support distinct City administrative divisions. Only those administrative divisions with multiple allocations are illustrated. Housing Local Drug & Comm S olid Workers Equip. General S treets Forfeit Dvlpmnt Water S ewer S torm Waste Airport Cemetery Comp Facilities IT Rental TO:Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Administration w w w w w w Community Development w w w w w w Equipment Rental w w w w w w w w Finance w w w w w w w w w Human Resources w w w w w w w w w Innovation & Technology w w w w w w w w w Legal w w w w w w Mayor and Council w w w Parks, Arts & Recreation w w w w Police w w w w w Public Works w w w w w w w FROM FUND: Page 228 2015-2016 Biennial Budget Section V: Budget Details Budgeted Expenditures by Administrative Structure Perhaps the most common way of viewing the organization of the City is by administrative structure. The table on the following page presents the budget from this perspective. Expenditures are accounted for on the basis of where the authority for the expenditure lies. The administrative structure is based upon the reporting relationships – what people and functions are accountable to which department. The criteria of organizing a City administratively are based on the grouping of specific work tasks or skills into groups with similar or related characteristics. This creates more efficiency, eliminates duplication of effort, and allows the diversity of City functions to be managed consistently. For example, it is more efficient for the accounts of the City to be handled centrally where trained staff can be provided. Likewise, it is more efficient to share engineering skills than for each utility to have separate engineering staff. The administrative structure of the City consists of the Mayor and eight department heads. The larger departments are then subdivided into divisions. Administrative or Support Departments: Mayor and Council: Provides overall administration to the entire City. Also includes expenditures related to the operation of the City Council. Administration: This department coordinates the priorities of the Mayor and City Council and ensures that they are addressed and implemented throughout the City organization for the benefit of its residents and businesses. This department also houses Economic Development, Human and Community Services, Emergency Management, Property Management and Facilities, and Public Affairs and Marketing. Human Resources: This department provides centralized personnel and risk management services to all City departments and oversees the Worker’s Compensation self-insurance fund. Finance: Provides centralized budgeting and financial reporting services to all City departments as well as other administrative service s, such as City utility billing. Legal: Provides centralized legal and City Clerk services to all City departments. Community Development & Public Works: The Community Development division provides citywide land use planning and environmental protection, permitting, and inspection services. The Public Works division includes Engineering Services; Water, Sewer, and Storm utilities; Equipment Rental; and Streets. Public Safety: Provides for all police services in the City of Auburn and jail services at the South Correctional Entity (SCORE). Parks, Arts and Recreation: Provides recreational services and maintenance of park facilities. The Parks Department also provides senior citizen services and manages the Mountain View Cemetery and the Auburn Golf Course. Innovation & Technology: Provides management, oversight, and support of all technology within the City including GIS, desktop, and network applications. Page 229 2015-2016 Biennial Budget Section V: Budget Details Budgeted Expenditures by Administrative Structure 2013 2014 2014 2015 2016 Actual Adj Budget Est Actual Budget Budget MAYOR & COUNCIL: Mayor and Council 1,017,725$ 767,926$ 767,926$ 915,017$ 937,491$ 1,017,725 767,926 767,926 915,017 937,491 ADMINISTRATION DIRECTOR: Administration - 2,261,698 2,151,515 2,131,729 2,158,585 Housing & Community Development 419,212 460,152 460,152 440,000 440,000 Facilities 3,327,099 4,065,990 3,947,960 3,838,569 3,797,528 3,746,311 6,787,840 6,559,627 6,410,298 6,396,113 HUMAN RESOURCES DIRECTOR: Human Resources 2,053,823 3,428,129 2,916,731 3,073,497 3,187,533 Worker's Compensation - 737,000 737,000 816,601 854,310 Insurance 215,151 204,400 203,600 218,900 218,900 2,268,974 4,369,529 3,857,331 4,108,998 4,260,743 FINANCE DIRECTOR: Finance 1,144,160 1,369,895 1,249,600 1,379,405 1,415,393 Non-Departmental 3,932,947 3,331,207 2,931,207 4,707,695 3,769,953 Hotel/Motel Tax 75,192 85,000 85,000 86,000 86,000 Cumulative Reserve 1,132,341 4,196,708 2,655,624 658,000 1,917,084 Mitigation Fees 270,380 2,645,712 1,635,344 3,586,423 1,221,827 Debt Service Funds 3,035,793 3,480,500 3,480,911 2,968,476 2,926,775 Capital Improvements 2,327,407 8,770,712 2,520,552 2,157,368 5,561,324 Local Revitalization 109,463 559,070 330,000 229,620 - Solid Waste 12,516,259 12,715,724 12,715,724 12,761,420 13,040,602 Airport 855,254 2,036,124 1,713,999 1,451,008 826,807 Fire Pension 185,369 181,067 181,067 170,181 170,659 Cemetery Endowment Care - - - - - 25,584,565 39,371,719 29,499,028 30,155,596 30,936,424 CITY ATTORNEY: Legal 1,984,481 1,880,945 1,880,945 2,202,161 2,196,706 1,984,481 1,880,945 1,880,945 2,202,161 2,196,706 COMMUNITY DEV. & PUBLIC WORKS DIRECTOR: Community Development 4,766,848 4,199,107 4,199,107 4,311,539 4,340,499 Public Works 2,728,726 2,656,777 2,656,777 2,641,029 2,711,502 Streets 2,915,619 3,306,718 3,306,718 3,365,676 3,419,634 Arterial Street 8,109,747 13,426,347 9,779,721 14,354,730 12,320,712 Local Street 1,943,937 2,573,281 2,573,281 2,600,000 1,600,000 Arterial Street Preservation 2,204,260 3,309,295 2,980,885 2,195,410 3,351,390 Business Improvement Area 52,863 55,000 55,000 55,000 55,000 Water 19,508,510 26,452,826 24,459,093 18,310,129 15,748,910 Sewer 9,332,137 10,366,942 9,910,904 9,954,201 9,793,077 Storm Drainage 10,130,295 22,052,005 16,956,249 13,034,095 9,784,730 Sewer Metro 13,557,525 15,030,000 15,030,000 16,056,900 16,317,200 Equipment Rental 2,763,799 5,808,920 5,038,920 5,349,861 4,638,014 78,014,266 109,237,217 96,946,655 92,228,570 84,080,668 POLICE CHIEF: SCORE (jail)7,049,120 5,786,100 5,460,000 3,670,000 5,533,542 Police 19,202,081 21,898,036 20,775,600 23,423,114 23,929,456 Drug Forfeiture 240,341 311,648 296,648 304,448 273,028 26,491,542 27,995,784 26,532,248 27,397,562 29,736,026 PARKS DIRECTOR: Parks, Arts & Recreation 8,136,118 9,543,753 9,543,753 10,992,416 11,135,235 Recreational Trails - - - - - Municipal Parks 1,356,288 11,958,613 2,912,257 540,000 9,155,000 Cemetery 866,622 991,389 991,389 1,048,607 1,098,229 Golf Course 1 1,447,643 149,573 149,573 - - 11,806,671 22,643,328 13,596,972 12,581,023 21,388,464 INNOVATION & TECHNOLOGY DIRECTOR: Innovation and Technology 4,518,387 6,277,355 6,277,355 6,195,259 5,582,583 4,518,387 6,277,355 6,277,355 6,195,259 5,582,583 RESERVES: General Fund 15,416,388 11,092,724 14,592,724 10,547,126 5,165,837 Special Revenue Funds 19,655,706 10,905,893 14,569,686 11,339,784 8,606,651 Debt Service Funds 45,785 36,308 32,413 30,462 28,512 Capital Funds 10,136,476 4,230,102 9,601,465 9,135,104 5,190,816 Enterprise Funds - - - - - Utilities 46,236,510 21,141,369 30,715,014 27,332,549 24,420,625 Airport 801,284 421,142 682,748 292,109 347,202 Cemetery 261,934 446,755 126,755 156,448 236,519 Golf Course 149,573 - - - - Internal Service Funds 13,118,699 9,045,680 9,970,010 7,921,957 6,602,067 Fiduciary Funds 2,446,991 2,569,924 2,580,481 2,486,300 2,391,641 Permanent Funds 1,629,564 1,663,664 1,663,664 1,697,864 1,732,064 109,898,909 61,553,561 84,534,960 70,939,703 54,721,934 TOTAL ALL FUNDS 265,331,833$ 280,885,204$ 270,453,042$ 253,134,187$ 240,237,151$ 1 In 2014, Golf Course operations, administration, and pro shop activities were all made divisions within the Parks, Arts & Recreation Department of the General Fund. Page 230 2015-2016 Biennial Budget Section V: Budget Details Budgeted General Fund Expenditures by Department & Cost Center The next table presents a summary of General Fund expenditures by cost center. A cost center identifies specific activities within an administrative unit of the City. Since these cost centers correspond to specific programs operated by the City, this page summarizes the program budgets of the General Fund. In 2015, the total public safety budget, which includes Police, Jail, Municipal Court, Probation, and Civil Service, is 46.3% of the total General Fund. Police services make up 37.3% of the General Fund; the largest police program being Patrol & Operations. Jail services at the South Correctional Entity (SCORE) account for 5.8%, while Municipal Court, Probation, and Civil Services total 3.2%. Parks, Arts and Recreation account for 17.5% of the General Fund, with 7.6% dedicated to recreation and park facilities, and 1.5% to senior services. The balance of the General Fund budget supports a variety of services – 5.4% has been allocated to street maintenance; 4.2% to Public Works and engineering services; 6.9% to Community Development services which include permitting, land use planning, and building code administration; and the remaining 19.7% is made up of general government services such as Legal, Finance, and Administration. The pie charts below and on the next page depict General Fund expenditures for 2015 and 2016 by department. Mayor & Council 1.5% Administration 3.3% Human Resources 4.9% Finance 2.2%Legal 3.5% Community Development 6.9%SCORE (jail) 5.8% Police 37.3% Public Works 4.2%Parks, Arts & Recreation 17.5% Streets 5.4% Non-Departmental 7.5% General Fund Expenditures by Department 2015 Page 231 2015-2016 Biennial Budget Section V: Budget Details 46.3% for book Mayor & Council 1.4% Administration 3.4% Human Resources 4.9% Finance 2.2%Legal 3.4% Community Development 6.7% SCORE (jail) 8.5% Police 37.0% Public Works 4.2%Parks, Arts & Recreation 17.2% Streets 5.3% Non-Departmental 5.8% General Fund Expenditures by Department 2016 Page 232 2015-2016 Biennial Budget Section V: Budget Details Budgeted General Fund Expenditures by Cost Center 2013 2014 2014 2015 2016 Actual Adj Budget Est Actual Budget Budget MAYOR & COUNCIL: City Council 325,212$ 352,861$ 352,861$ 388,906$ 400,027$ Mayor 692,513 415,065 415,065 526,111 537,464 1,017,725 767,926 767,926 915,017 937,491 ADMINISTRATION: 1 Administration - 407,332 297,150 512,123 524,101 Emergency Management 1a - 271,743 271,743 184,715 185,694 Community Services 1b - 487,928 487,928 260,197 268,676 Economic Development 1c - 203,287 203,287 556,568 561,133 Human Services 1d - 891,407 891,407 618,126 618,981 - 2,261,698 2,151,515 2,131,729 2,158,585 HUMAN RESOURCES: Municipal Court 594,219 1,870,959 1,359,562 1,935,711 2,019,472 Probation 2 26,418 7 7 - - Personnel & Administration 1,372,789 1,446,725 1,446,725 1,028,528 1,057,628 Civil Service Commission 60,397 90,437 90,437 89,258 90,433 Wellness 3 - 20,000 20,000 20,000 20,000 2,053,823 3,428,129 2,916,731 3,073,497 3,187,533 FINANCE: Administration 278,849 331,175 331,175 364,659 374,049 Budgeting & Accounting 865,311 988,720 868,425 963,646 990,144 Pet Licensing 4 - 50,000 50,000 51,100 51,200 1,144,160 1,369,895 1,249,600 1,379,405 1,415,393 LEGAL: City Clerk 739,780 606,476 606,476 780,433 737,288 Administration 619,709 620,830 620,830 758,372 776,144 Prosecution & Criminal 624,992 653,640 653,640 663,356 683,274 1,984,481 1,880,945 1,880,945 2,202,161 2,196,706 COMMUNITY DEVELOPMENT: 5 Pet Licensing 4 23,348 - - - - Building & Permits 1,986,747 2,098,750 2,098,750 2,406,692 2,418,506 Community Services 1b 278,729 - - - - Administration 1c 1,858,835 2,100,356 2,100,356 1,904,847 1,921,993 Human Services 1d 619,190 - - - - 4,766,848 4,199,107 4,199,107 4,311,539 4,340,499 SCORE (JAIL): SCORE 7,049,120 5,786,100 5,460,000 3,670,000 5,533,542 7,049,120 5,786,100 5,460,000 3,670,000 5,533,542 POLICE: Administration 4,261,032 4,579,327 4,342,935 5,731,541 5,918,221 Patrol & Operations 10,797,327 12,796,977 12,135,656 12,697,733 12,902,047 Investigations 2,285,500 2,559,328 2,427,067 2,826,622 2,884,743 Community Programs 746,552 738,249 700,097 871,062 887,501 Records 1,014,407 1,050,953 996,642 1,164,595 1,200,578 Jail 198 50,000 50,000 20,000 20,000 Animal Control 97,065 123,203 123,203 111,561 116,366 19,202,081 21,898,036 20,775,600 23,423,114 23,929,456 PUBLIC WORKS: Emergency Management 1a 202,108 - - - - Engineering 2,526,618 2,656,777 2,656,777 2,641,029 2,711,502 2,728,726 2,656,777 2,656,777 2,641,029 2,711,502 Page 233 2015-2016 Biennial Budget Section V: Budget Details Budgeted General Fund Expenditures by Cost Center (continued) 2013 2014 2014 2015 2016 Actual Adj Budget Est Actual Budget Budget PARKS, ARTS & RECREATION: Cultural Arts 559,649 565,928 565,928 598,882 603,861 Special Events 355,096 395,360 395,360 453,031 442,507 Administration 946,428 843,730 843,730 1,252,425 1,231,568 Senior Center 833,181 881,031 881,031 932,822 904,554 Recreation Administration & Programs 1,847,577 1,891,715 1,891,715 2,015,951 2,046,550 Theater 501,816 530,789 530,789 651,998 661,930 Museum 381,262 396,290 396,290 444,658 453,644 Parks Facilities 2,711,109 2,528,083 2,528,083 2,776,763 2,817,539 Golf Maintenance & Operations 6 - 784,399 784,399 952,301 972,476 Golf Finance Administration 6 - 229,221 229,221 360,267 435,671 Golf Pro Shop 6 - 497,207 497,207 553,318 564,935 8,136,118 9,543,753 9,543,753 10,992,416 11,135,235 STREETS: Maintenance & Operations 2,423,607 2,818,701 2,818,701 2,909,160 2,951,540 Administration 492,011 488,016 488,016 456,516 468,094 2,915,619 3,306,718 3,306,718 3,365,676 3,419,634 NON-DEPARTMENTAL: Transfers & Miscellaneous 3,932,947 3,331,207 2,931,207 4,707,695 3,769,953 Ending Fund Balance 15,416,388 11,092,724 14,592,724 10,547,126 5,165,837 19,349,335 14,423,931 17,523,931 15,254,821 8,935,790 TOTAL GENERAL FUND 70,348,036$ 71,523,015$ 72,432,603$ 73,360,404$ 69,901,366$ 1 A new Administration Department was created within the General Fund in January 2014 and consolidated several services that had previously been performed by other departments. 1a The Emergency Management division was moved from Public Works into Administration. 1b The Community Services division was moved from Community Development into Administration. 1c Economic Development expenses were moved from Community Development into Administration and a new division created. 1d The Human Services division was moved from Community Development into Administration. 2 Effective November 2012, Municipal Court and Probation services are now contracted through King County District Court. Contract payments began in November 2013. 3 The Wellness division of Human Resources was created in January 2014. 4 The Pet Licensing function was moved to the Finance Department in October 2013 and the division was moved from Community Development into Finance in January 2014. 5 The department formerly known as Planning was renamed Community Development in 2014. 6 In January 2014, Golf Course operations, administration, and pro shop activities were all made divisions within the Parks, Arts & Recreation Department of the General Fund. Page 234 2015-2016 Biennial Budget Section V: Budget Details Budgeted Interfund Operating Transfers The next table presents a summary of transfers between funds for items such as payment of debt service and transfers in support of capital construction projects. Transfer Out Transfer In Transfer Out Transfer In 001 General Fund (1,300,000)$ -$ 122 Cumulative Reserve 1,300,000 - 001 General Fund (279,500) (285,100) 229 1998 Library Debt Service 279,500 285,100 001 General Fund (389,195) (351,553) 237 Golf Debt Service 389,195 351,553 105 Arterial Street Preservation (85,410) (314,510) 102 Arterial Street 85,410 314,510 105 Arterial Street Preservation - (152,500) 102 Arterial Street - 152,500 122 Cumulative Reserve - (1,221,084) 321 Municipal Parks Construction - 1,221,084 122 Cumulative Reserve (200,000) (300,000) 436 Cemetery 200,000 300,000 122 Cumulative Reserve (104,000) (104,000) 518 Innovation & Technology 104,000 104,000 122 Cumulative Reserve (104,000) (104,000) 550 Equipment Rental 104,000 104,000 122 Cumulative Reserve (250,000) (188,000) 550 Equipment Rental 250,000 188,000 124 Mitigation Fees - (50,000) 321 Municipal Parks Construction - 50,000 124 Mitigation Fees (50,000) (50,000) 321 Municipal Parks Construction 50,000 50,000 124 Mitigation Fees (15,000) (185,000) 321 Municipal Parks Construction 15,000 185,000 124 Mitigation Fees (113,380) - 001 General Fund 113,380 - 124 Mitigation Fees (131,233) (130,654) 102 Arterial Street 131,233 130,654 124 Mitigation Fees (350,000) (25,000) 102 Arterial Street 350,000 25,000 124 Mitigation Fees (581,800) - 102 Arterial Street 581,800 - 124 Mitigation Fees (86,010) (85,383) 102 Arterial Street 86,010 85,383 124 Mitigation Fees (25,000) (20,000) 328 Capital Improvements 25,000 20,000 124 Mitigation Fees (80,000) (50,000) 102 Arterial Street 80,000 50,000 124 Mitigation Fees (50,000) - 102 Arterial Street 50,000 - 124 Mitigation Fees (50,000) (100,000) 102 Arterial Street 50,000 100,000 124 Mitigation Fees (115,000) - 102 Arterial Street 115,000 - 124 Mitigation Fees (200,000) - 102 Arterial Street 200,000 - 124 Mitigation Fees (250,000) - 102 Arterial Street 250,000 - 124 Mitigation Fees (100,000) - 102 Arterial Street 100,000 - 124 Mitigation Fees (150,000) - 102 Arterial Street 150,000 - 124 Mitigation Fees (100,000) (220,000) 102 Arterial Street 100,000 220,000 124 Mitigation Fees (50,000) - 102 Arterial Street 50,000 - 124 Mitigation Fees (100,000) - 102 Arterial Street 100,000 - Transfer Traffic Impact Money from F124 to F102 for TIP #49 - West Valley Highway Improvements Transfer from F122 to F436 to Support Cash Flow Needs, If Needed Transfer from F122 to F518 to Make 4th and Final Loan Payments from the General Fund Transfer of Park Impact Money from F124 to F321 for Isaac Evans Park Transfer Traffic Impact Money from F124 to F102 for CP1119 - Auburn Way S Corridor Improvements Transfer Traffic Impact Money from F124 to F102 for CP1218 - Auburn Way S Corridor Safety Improvements Transfer Traffic Impact Money from F124 to F102 for TIP #11 - M Street NE, E Main Street to 4th Street NE Transfer Traffic Impact Money from F124 to F102 for TIP #17 - Traffic Management Center Transfer Traffic Impact Money from F124 to F102 for TIP #40 - 124th Avenue SE Corridor Improvements Transfer Traffic Impact Money from F124 to F102 for TIP #42 - SE 320th Street Corridor Improvements Transfer Traffic Impact Money from F124 to F102 for CP0611 - Harvey Road & 8th Street NE Debt Service Transfer Traffic Impact Money from F124 to F328 for CP0767 - Mohawks Plastics Transfer Traffic Impact Money from F124 to F102 for CP0911 - F Street SE Non-Motorized Improvements Transfer Traffic Impact Money from F124 to F102 for CP1023 - Auburn Ave NE Pedestrian Improvements Transfer Traffic Impact Money from F124 to F102 for CP1114 - Auburn Way S & 12th Street SE Improvements Transfer Traffic Impact Money from F124 to F102 for CP1118 - Auburn Way S Improvements, Dogwood to Fir Transfer of Park Impact Money from F124 to F321 for Miscellaneous Park Improvement Projects Transfer of Park Impact Money from F124 to F321 for Sunset Park Transfer Traffic Impact Money from F124 to F102 for C201A0 - M Street Underpass Debt Service Transfer Traffic Impact Money from F124 to F102 for C207A0 - A Street NW, Phase 1 Transfer Traffic Impact Money from F124 to F102 for C222A0 - S 277th Auburn Way N to Green River Bridge Transfer from General Fund to F237 to Pay for Golf Debt Service Transfer of School Impact Admin Fees from F124 to the General Fund for ASD.0004 - Economic Development 2015 2016 Transfer from General Fund to F122 to Replenish Cash Reserves Transfer from General Fund to F229 to Pay for Library Debt Service Transfer from F105 to F102 for TIP #55 - West Main Street Improvements Transfer from F105 to F102 for TIP #68 - 37th Street SE & A Street SE Traffic Signal Safety Improvements Transfer from F122 to F321 for CP0925 - Community & Youth/Teen Center Transfer from F122 to F550 to Make 4th and Final Loan Payments from the General Fund Transfer from F122 to F550 to Purchase Golf Course Equipment According to Replacement Schedule DescriptionFund NameFund No Page 235 2015-2016 Biennial Budget Section V: Budget Details Budgeted Interfund Operating Transfers (continued) Transfer Out Transfer In Transfer Out Transfer In 124 Mitigation Fees (189,000)$ -$ 102 Arterial Street 189,000 - 124 Mitigation Fees (150,000)$ -$ 102 Arterial Street 150,000 - 124 Mitigation Fees (40,000) (235,000) 102 Arterial Street 40,000 235,000 124 Mitigation Fees (100,000) - 102 Arterial Street 100,000 - 124 Mitigation Fees (50,000) - 102 Arterial Street 50,000 - 124 Mitigation Fees - (20,790) 328 Capital Improvements - 20,790 249 LID Guarantee (2,000) (2,000) 001 General Fund 2,000 2,000 328 Capital Improvements - (3,319,697) 321 Municipal Parks Construction - 3,319,697 328 Capital Improvements (300,000) (759,219) 321 Municipal Parks Construction 300,000 759,219 328 Capital Improvements (659,426) (658,527) 230 City Hall Annex Debt Service 659,426 658,527 328 Capital Improvements (222,942) (223,091) 231 Local Revitalization Debt Srv 222,942 223,091 430 Water (50,000) (50,000) 103 Local Street 50,000 50,000 430 Water (127,542) - 432 Storm 127,542 - 430 Water (100,000) - 550 Equipment Rental 100,000 - 431 Sewer (50,000) (50,000) 103 Local Street 50,000 50,000 431 Sewer (100,000) - 430 Water 100,000 - 431 Sewer (127,541) - 432 Storm 127,541 - 431 Sewer (100,000) - 550 Equipment Rental 100,000 - 432 Storm (74,000) (74,000) 001 General Fund 74,000 74,000 432 Storm (50,000) (50,000) 103 Local Street 50,000 50,000 432 Storm (25,000) - 321 Municipal Parks Construction 25,000 - 432 Storm (100,000) - 430 Water 100,000 - 432 Storm (100,000) - 550 Equipment Rental 100,000 - 505 Facilities (659,426) (658,527) 230 City Hall Annex Debt Service 659,426 658,527 505 Facilities (100,000) - 328 Capital Improvements 100,000 - 518 Innovation & Technology (350,000) - 001 General Fund 350,000 - 550 Equipment Rental (270,000) - 432 Storm 270,000 - Total Transfers (9,406,405)$ 9,406,405$ (10,037,635)$ 10,037,635$ Transfer from F328 to F321 for CP0925 - Community & Youth/Teen Center Transfer REET 1 from F328 to F321 for CP0925 - Community & Youth/Teen Center Transfer from F505 to F230 to Pay for City Hall Annex Debt Service (Rent Monies Collected from the Utilities) Transfer from F505 to F328 to Purchase Generator for City Hall Transfer from F518 to the General Fund to Support Cash Flow Needs Transfer from F550 to F432 for CP1320 - M&O Expansion/Drainage Improvement Project Transfer from F431 to F550 for M&O Small Equipment & Tool Storage Building Transfer from F432 to the General Fund to Pay for Median Maintenance Performed by the Parks Dept. Transfer from F432 to F103 to Pay for Utility Trenching Performed by Streets Transfer from F432 to F321 for Fenster Levee Setback Transfer from F432 to F430 for Utilities Field Operations Center Transfer from F432 to F550 for M&O Small Equipment & Tool Storage Building Transfer from F430 to F103 to Pay for Utility Trenching Performed by Streets Transfer from F430 to F432 for CP1320 - M&O Expansion/Drainage Improvement Project Transfer from F430 to F550 for M&O Small Equipment & Tool Storage Building Transfer from F431 to F103 to Pay for Utility Trenching Performed by Streets Transfer from F431 to F430 for Utilities Field Operations Center Transfer from F431 to F432 for CP1320 - M&O Expansion/Drainage Improvement Project Transfer Traffic Mitigation Money from F124 to F102 for TIP #54 - Kersey Way Study Transfer Wetland Mitigation Money from F124 to F328 for Citywide Wetland Mitigation Transfer from F249 to the General Fund to Pay for LID Administration Transfer REET 1 from F328 to F230 to Pay for City Hall Annex Debt Service Transfer REET 2 from F328 to F231 for Pay for Local Revitalization Debt Service Transfer Traffic Impact Money from F124 to F102 for TIP #72 - West Valley Highway Improvements Transfer Traffic Impact Money from F124 to F102 for TIP #51 - Lake Tapps Parkway ITS Expansion 2015 2016 Transfer Traffic Impact Money from F124 to F102 for TIP #64 - Lea Hill Road, Segment 1 Transfer Traffic Impact Money from F124 to F102 for TIP #69 - I Street NE & 22nd Street NE Roundabout Fund No Fund Name Description Page 236 2015-2016 Biennial Budget Section VI: Program Improvements SECTION VI: PROGRAM IMPROVEMENTS BY CITY DEPARTMENTS This section of the budget presents in detail, the program improvements that have been recommended by the Mayor and City Council during budget deliberations. Each program improvement consists of the following: Program Title The name of the improvement as proposed by the department. Contact Person The individual who requested the improvement and who might also be responsible for the improvement’s implementation. For Year Indicates which year or years the improvement will be implemented into the budget. 2015 Cost Estimated cost by the department to implement the program improvement in 2015. 2016 Cost Estimated cost by the department to implement the program improvement in 2016. Department Name The department of the contact person who requested the improvement. Funding Source Indicates the fund(s) that have been budgeted to pay for the improvement. Description of Improvement A brief summary of the program improvement. Alternatives This portion of the proposal describes potential alternatives to the proposed program to assist in evaluating the proposal’s merits. Advantages of Approval The advantages of the proposal relative to the alternatives. Implications of Denial A description of what will occur if the proposal is not approved. Cost of Improvement Shows the budget for the proposal by line item as well as the fund name or type that will fund the proposal. Conclusion This last section is filled in after the budget is approved with the manner in which the proposal was approved. Page 237 2015-2016 Biennial Budget Section VI: Program Improvements 2015-2016 Program Improvements by Department The following table summarizes the program improvements that have been included in the 2015-2016 budget. The recommended levels of funding are indicated under the Costs columns. PROGRAM IMPROVEMENTS No. Department FTE New Program Title (Request ID)2015 Costs .2016 Costs . GENERAL FUND 1 Administration Ten-Year Economic Development Strategic Plan (ASD.0002)125,000$ 125,000$ 2 Administration Downtown Storefront Improvement Program (ASD.0004)100,000 100,000 3 Administration Market & Economic Pro Forma Studies (ASD.0005)15,000 15,000 4 Administration Business Development Recruitment (ASD.0006)60,000 60,000 5 Administration Business Support Services (ASD.0007)50,000 50,000 6 Community Development Greenhouse Gas Inventory & Climate Action Plan (PLN.0037)25,000 25,000 7 Community Development Code Enforcement Abatement (PLN.0038)50,000 50,000 8 Community Development 1.0 Code Enforcement Officer (PLN.0041)151,730 128,619 9 Community Development Development Regulation Update (PLN.0042)50,000 50,000 10 Community Development Downtown Enhancements (PLN.0044)20,000 20,000 11 Police Police Patrol Car (POL.0015)62,600 26,069 12 Police 1.0 Police Records Specialist (POL.0020)77,369 82,801 13 Police 1.0 Bicycle Officer (POL.0021)119,429 118,504 14 Police 1.0 Major Crimes Detective (POL.0022)119,429 118,504 15 Parks, Arts & Recreation Central & Satellite Irrigation Computer Upgrade (GLF.0023)65,000 65,000 16 Parks, Arts & Recreation Multiple Tee, Railroad Tie Replacement (GLF.0026)- 40,000 17 Parks, Arts & Recreation Asphalt Overlay on Hole 17 (GLF.0028)20,000 - GENERAL FUND TOTAL 4.0 1,110,557$ 1,074,497$ OTHER FUNDS 18 Drug Forfeiture Patrol Rifle Replacement (POL.0016)26,300$ $ - 19 Drug Forfeiture SWAT Ballistic Vests (POL.0017)16,440 - 20 Facilities 1.0 Facilities & Property Analyst (FAC.0010)120,008 123,843 21 Facilities City Hall Atrium Repair (FAC.0011)300,000 300,000 22 Facilities City Property Sales & Purchases (FAC.0012)35,000 35,000 23 Innovation & Technology 1.0 IT Support Lead, Police Department (IS.0024)109,654 116,185 24 Innovation & Technology Battery Backup & Disaster Recovery (IS.0026)60,000 45,000 25 Innovation & Technology Integrated Citizen Engagement (IS.0028)125,000 50,000 26 Innovation & Technology Integrated Traffic Systems Video System Replacement (IS.0030) 55,000 18,000 27 Innovation & Technology Public Safety Records Management System Upgrade (IS.0031) 120,000 10,000 OTHER FUNDS TOTAL 2.0 967,402$ 698,028$ TOTAL ALL FUNDS 6.0 2,077,959$ 1,772,525$ Page 238 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Emily Pearson 2015 & 2016 Department Name: Funding Source: Administration General Fund 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund 125,000 General Fund 125,000 Proprietary Funds Proprietary Funds Other Funds Other Funds Total Revenue:125,000$ Total Revenue:125,000$ Expenditures:Expenditures: Wages Wages Benefits Benefits Supplies Supplies Minor Equipment Minor Equipment Professional Services 125,000 Professional Services 125,000 Other Services & Charges Other Services & Charges Repairs & Maintenance Repairs & Maintenance Machinery & Equipment Machinery & Equipment Other Other Total Cost:125,000$ Total Cost:125,000$ 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: The completion of a ten-year Economic Development Strategic Plan will allow the City to be more strategic in future policy making, investment decisions, and infrastructure planning to maximize return on investment. The Plan will increase the City's overall market awareness; determine how it lags, competes, and excels in the market; and identify the target industries that the City should pursue to create taxable value and employment opportunity value for the community. 2015 Cost: Ten-Year Economic Development Strategic Plan $125,000 The City currently has Economic Development as a chapter in the City's Comprehensive Plan and has conducted previous limited economic development studies, but has not conducted a Citywide and long-term strategic planning effort to guide future City policy, investment, and infrastructure decisions. The City will hire a qualified individual, firm, or team of firms that has specific and demonstrated experience in the preparation and implementation of Economic Development Strategic Plans. Do not complete the Strategic Plan and rely upon the City's policies in the Economic Development chapter of the Comprehensive Plan as well as other relevant studies to guide future decision-making. No. 1 Conclusion: Alternatives: $125,000 Implications of Denial: Advantages of Approval: The City does not currently possess the necessary high level market awareness or understanding it needs in order to make effective strategic decisions that will benefit current and future generations. This forces the City into a reactive position that limits its effectiveness in realizing its economic development potential. Page 239 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Emily Pearson 2015 & 2016 Department Name: Funding Source: Administration General Fund 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund 100,000 General Fund 100,000 Proprietary Funds Proprietary Funds Other Funds Other Funds Total Revenue:100,000$ Total Revenue:100,000$ Expenditures:Expenditures: Wages Wages Benefits Benefits Supplies Supplies Minor Equipment Minor Equipment Professional Services Professional Services Other Services & Charges 100,000 Other Services & Charges 100,000 Repairs & Maintenance Repairs & Maintenance Machinery & Equipment Machinery & Equipment Other Other Total Cost:100,000$ Total Cost:100,000$ Conclusion: Alternatives: $100,000 Implications of Denial: Advantages of Approval: The City has begun to see a significant investment by private developers in the four-block area south of City Hall. The potential for millions of dollars in new development presents an opportunity for existing properties and businesses to improve their exterior appearances and create a more favorable aesthetic,in turn creating a more pleasant user experience for community members and visitors.If the City wishes to fully realize the benefit of new development,it needs to work with existing property and business owners in order to improve the overall experience in downtown or risk losing users and tax dollars to other communities. 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: The City has previously attempted to provide this type of program through the use of Community Development Block Grant (CDBG) funds; however, the requirement for a 50% match has been a barrier to the successful marketing and launching of this program since most property owners and businesses do not have the financial ability to provide the required level of matching for all but the most inexpensive of improvements. This program would allow the City to establish a graduated match program that could be based on type of improvements. 2015 Cost: Downtown Storefront Improvement Program $100,000 Implement a storefront improvement program for properties and businesses in the downtown urban center to create improved exterior appearances, thereby enhancing the overall customer and visitor experience. This program would offer low-or no-cost match incentives to encourage property owners and businesses to engage in simple and effective exterior improvements. Do not fund the project. No. 2 Page 240 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Emily Pearson 2015 & 2016 Department Name: Funding Source: Administration General Fund 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund 15,000 General Fund 15,000 Proprietary Funds Proprietary Funds Other Funds Other Funds Total Revenue:15,000$ Total Revenue:15,000$ Expenditures:Expenditures: Wages Wages Benefits Benefits Supplies Supplies Minor Equipment Minor Equipment Professional Services 15,000 Professional Services 15,000 Other Services & Charges Other Services & Charges Repairs & Maintenance Repairs & Maintenance Machinery & Equipment Machinery & Equipment Other Other Total Cost:15,000$ Total Cost:15,000$ Conclusion: Alternatives: $15,000 Implications of Denial: Advantages of Approval: We will not be able to supply current market data to prospective developers and businesses. 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: We will have the latest market data available. 2015 Cost: Market & Economic Pro Forma Studies $15,000 Update previous studies or perform new studies, to provide information used in our efforts to attract new development and help existing businesses expand. . 1) Community ID Retail Analysis - $6,500 2) Hotel Feasibility Market Study - $2,500 3) Loop-Net & Co-Star Real Estate Data - $6,000 Do not fund these studies. No. 3 Page 241 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Emily Pearson 2015 & 2016 Department Name: Funding Source: Administration General Fund 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund 60,000 General Fund 60,000 Proprietary Funds Proprietary Funds Other Funds Other Funds Total Revenue:60,000$ Total Revenue:60,000$ Expenditures:Expenditures: Wages Wages Benefits Benefits Supplies Supplies Minor Equipment Minor Equipment Professional Services Professional Services Other Services & Charges 60,000 Other Services & Charges 60,000 Repairs & Maintenance Repairs & Maintenance Machinery & Equipment Machinery & Equipment Other Other Total Cost:60,000$ Total Cost:60,000$ 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: The City has not historically engaged in proactive business recruitment efforts, instead relying upon outside parties to engage the City. This program would allow the City to elevate market awareness and appreciation of the City of Auburn and make the City a more effective and known player in an increasingly competitive global marketplace.In essence, this program will allow the City to compete more effectively with other communities regionally, statewide, and nationally that have existing, aggressive, and successful recruitment efforts. 2015 Cost: Business Development Recruitment $60,000 Support enhanced business recruitment efforts by creating a dedicated funding source for direct and indirect marketing and recruitment efforts to prospective businesses. The marketing efforts would include but are not limited to: 1)Conducting site visits to prospective businesses to develop community awareness, assisting in information development and decision-making, and engaging in collaborative problem-solving to address potential or real fatal flaws to relocation; 2)Participating in regional, statewide, and national trade shows and conventions to market the City and develop networks and relationships in key target sectors of importance to the City; and 3)Developing collateral and direct marketing materials and media to promote and sell the City to target sectors. Do not fund this program. No. 4 Conclusion: Alternatives: $60,000 Implications of Denial: Advantages of Approval: The City will continue to be in a reactive mode to prospective businesses wanting to explore possible relocation to the City. The City will have continued limited exposure at statewide and national levels together with decreased opportunities for international exposure and business recruitment. Page 242 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Emily Pearson 2015 & 2016 Department Name: Funding Source: Administration General Fund 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund 50,000 General Fund 50,000 Proprietary Funds Proprietary Funds Other Funds Other Funds Total Revenue:50,000$ Total Revenue:50,000$ Expenditures:Expenditures: Wages Wages Benefits Benefits Supplies Supplies Minor Equipment Minor Equipment Professional Services Professional Services Other Services & Charges 50,000 Other Services & Charges 50,000 Repairs & Maintenance Repairs & Maintenance Machinery & Equipment Machinery & Equipment Other Other Total Cost:50,000$ Total Cost:50,000$ 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: The City has previously provided business training services; however, this has not occurred recently due to resource limitations. This program would support internal or external contract resources to work with emerging or existing businesses to provide business education opportunities. This program would also engage in direct and indirect marketing efforts to increase local and regional awareness and understanding of the Auburn business community to help them grow their bottom lines. 2015 Cost: Business Support Services $50,000 Support enhanced service delivery to businesses entrepreneurs in the City looking to start businesses as well as existing businesses looking to grow or expand. Expand the City's ability to offer business training and assistance services in partnership with other local organizations to help companies gain information and insight on business development, management, and problem-solving. Provide general local outreach marketing to increase community and regional awareness of the type, diversity, and benefits of businesses operating within the City. Do not fund this program. No. 5 Conclusion: Alternatives: $50,000 Implications of Denial: Advantages of Approval: The City weathered the effects of the Great Recession in large part due to the business efforts of existing businesses in the City and residents who embarked on new entrepreneurial opportunities. The City is better served by ensuring that there is a robust relationship with these businesses and individuals that is focused on supporting their continued growth and success through the strategic provision of beneficial business education opportunities together with effective promotion of businesses in the City and region. Page 243 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Darcie Hanson 2015 & 2016 Department Name: Funding Source: Community Development General Fund 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund 25,000 General Fund 25,000 Proprietary Funds Proprietary Funds Other Funds Other Funds Total Revenue:25,000$ Total Revenue:25,000$ Expenditures:Expenditures: Wages Wages Benefits Benefits Supplies Supplies Minor Equipment Minor Equipment Professional Services Professional Services Other Services & Charges 25,000 Other Services & Charges 25,000 Repairs & Maintenance Repairs & Maintenance Machinery & Equipment Machinery & Equipment Other Other Total Cost:25,000$ Total Cost:25,000$ Conclusion: Alternatives: $25,000 Implications of Denial: Advantages of Approval: Without the action plan, the City will not be able to implement its adopted climate strategy. The City would not be eligible/receive scoring credit for grants that require/give preference to applicants that have an adopted climate plan. The City will fall further behind in its planning and implementation for responding to the impacts of climate change thereby delaying opportunities to effectively modify its business practices to benefit current and future residents and businesses of the community and set a standard for effective governmental response to a local and global issue. 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: Updating the inventory and adopting a Climate Action Plan are necessary to implement the City's climate/greenhouse gas emissions reduction strategy, and to provide the City with information needed to set GHG emissions reduction targets and know whether those targets are being met. Additionally, many federal and state grant programs require or provide scoring preference to cities with a current greenhouse gas inventory and an adopted Climate Action Plan. 2015 Cost: Greenhouse Gas Inventory & Climate Action Plan $25,000 In 2007, former Mayor Lewis signed on to the National Conference of Mayors' Climate Protection Agreement.In 2010, the City completed its baseline Greenhouse Gas Inventory (GHG) emissions inventory using 2008 data.In 2011, the City amended its 20-Year Comprehensive Plan to adopt policies for maintaining its GHG emissions inventory and to develop a Climate Action Plan that would establish targets for municipal GHG emissions reduction. This proposal would provide for an environmental consultant to assist the City with updating its GHG inventory in 2015 and preparing a Climate Action Plan in 2016. Adoption of the Climate Action Plan would implement policies EN-185 and EN-186 of the City's Comprehensive Plan. The City could choose not to update the baseline GHG inventory or to develop a Climate Action Plan. No. 6 Page 244 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Darcie Hanson 2015 & 2016 Department Name: Funding Source: Community Development General Fund 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund 50,000 General Fund 50,000 Proprietary Funds Proprietary Funds Other Funds Other Funds Total Revenue:50,000$ Total Revenue:50,000$ Expenditures:Expenditures: Wages Wages Benefits Benefits Supplies Supplies Minor Equipment Minor Equipment Professional Services 47,500 Professional Services 47,500 Other Services & Charges 2,500 Other Services & Charges 2,500 Repairs & Maintenance Repairs & Maintenance Machinery & Equipment Machinery & Equipment Other Other Total Cost:50,000$ Total Cost:50,000$ Conclusion: Alternatives: $50,000 Implications of Denial: Advantages of Approval: Certain properties will remain in a state of non-compliance and have an adverse impact on the community. The City will not be able to provide assurances for when clean up actions will occur. 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: An abatement program will allow the City to take proactive steps to clean and maintain unattended properties which will have a positive impact on neighborhoods and property values. Maintaining the appearance of properties is an important tool for effective economic development. Additionally, the City will be able to provide nearby property owners and complainants with a predictable schedule of code enforcement actions that lead to corrective action. 2015 Cost: Code Enforcement Abatement $50,000 Code enforcement abatement will allow the City to take a proactive approach towards securing and maintaining properties where landowners have not responded to progressive code enforcement efforts. Abatement expenditures will subsequently be recorded against the property title as a lien.It is anticipated that abatement efforts would include actions such as boarding up windows and doors of vacant structures in order to eliminate attractive nuisances, maintaining vegetation on vacant properties, and collecting and disposing of junk, garbage, and other debris that have been deposited on property. Continue to issue infractions and fines on properties with the goal of pressuring owners to comply with City code. This alternative does not alleviate the problem or impact the experience of neighbors. No. 7 Page 245 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Darcie Hanson 2015 & 2016 Department Name: Funding Source: Community Development General Fund 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund 151,730 General Fund 128,619 Proprietary Funds Proprietary Funds Other Funds Other Funds Total Revenue:151,730$ Total Revenue:128,619$ Expenditures:Expenditures: Wages 70,262 Wages 74,175 Benefits 41,526 Benefits 44,144 Supplies 1,000 Supplies 1,000 Minor Equipment Minor Equipment Professional Services Professional Services Other Services & Charges 1,000 Other Services & Charges 1,000 Repairs & Maintenance Repairs & Maintenance Machinery & Equipment 37,942 Machinery & Equipment 8,300 Other Other Total Cost:151,730$ Total Cost:128,619$ Conclusion: Alternatives: $128,619 Implications of Denial: Advantages of Approval: The City's code enforcement program remains reactive and primarily complaint-based. 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: Allows the City to shift its overall approach from reactive to proactive. 2015 Cost: Code Enforcement Officer and Vehicle $151,730 A third code enforcement position would allow the City to develop educational materials for residential and commercial property owners; engage in a strategic outreach and marketing campaign ahead of predictable seasonal issues (e.g. spring and summer - long grass, September/October/November - political signs, November/December/January - business license renewals); and to provide a more proactive and targeted approach at high visibility commercial corridors and gateways to the City. The program improvement also includes a vehicle for use by the Code Enforcement Officer. Continue with the City's current model of responding to code complaints as they are submitted, which results in the property owner or business owner's first interaction with code enforcement staff being at the time of violation. No. 8 Page 246 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Darcie Hanson 2015 & 2016 Department Name: Funding Source: Community Development General Fund 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund 50,000 General Fund 50,000 Proprietary Funds Proprietary Funds Other Funds Other Funds Total Revenue:50,000$ Total Revenue:50,000$ Expenditures:Expenditures: Wages Wages Benefits Benefits Supplies Supplies Minor Equipment Minor Equipment Professional Services 45,000 Professional Services 45,000 Other Services & Charges 5,000 Other Services & Charges 5,000 Repairs & Maintenance Repairs & Maintenance Machinery & Equipment Machinery & Equipment Other Other Total Cost:50,000$ Total Cost:50,000$ 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: The level of service pertaining to permit and project review timeframes will remain as is and staff will be equipped to address the other minor legislative issues and projects that arise during 2015/2016. 2015 Cost: Development Regulation Update $50,000 By June 30, 2015 the City of Auburn will be required under the Washington State Growth Management Act (GMA)to update its Comprehensive Plan. Once that process concludes, the City will be required to update its development regulations to be consistent with the Comprehensive Plan (also a requirement of the GMA). Updating the development regulations will be an intensive and complex endeavor.It will require updating and/or overhauling all 34 chapters of Title 18 (the Zoning Ordinance), updating the City's environmental regulations, updating the City's Shoreline Master Program, and potentially Title 17, Land Adjustments and Divisions. Additionally, there are approximately 50 other chapters of City Code that will need to be reviewed in order to ensure that changes to the zoning, environmental, and shoreline regulations do not unintentionally create conflicts with other sections of code. Staff recommends hiring a consultant to help carry out this effort so that permit timeframes, other projects, and other demands are not compromised. 1)The City hires a consultant to provide assistance in completing this effort;2)This project is assigned to existing City staff (a planner); 3) The project is assigned to a new hire (e.g. a planner). No. 9 Conclusion: Alternatives: $50,000 Implications of Denial: Advantages of Approval: 1)Permit and project level of service will decrease because review timeframes will lengthen by approximately 3 additional weeks,2)staff will need to put all other long range planning projects on hold (e.g. downtown parking plan, minor code amendments needed to address emerging or immediate issues), and 3)if it is unacceptable to place items on hold during this period of time, permit and project timeframes will extend by approximately 5 additional weeks (including the delays described in item 1). Page 247 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Darcie Hanson 2015 & 2016 Department Name: Funding Source: Community Development General Fund 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund 20,000 General Fund 20,000 Proprietary Funds Proprietary Funds Other Funds Other Funds Total Revenue:20,000$ Total Revenue:20,000$ Expenditures:Expenditures: Wages Wages Benefits Benefits Supplies Supplies Minor Equipment Minor Equipment Professional Services Professional Services Other Services & Charges 20,000 Other Services & Charges 20,000 Repairs & Maintenance Repairs & Maintenance Machinery & Equipment Machinery & Equipment Other Other Total Cost:20,000$ Total Cost:20,000$ Conclusion: Alternatives: $20,000 Implications of Denial: Advantages of Approval: There may be a continued decline in the appearance and quality of downtown Auburn beyond the boundaries of the new development activity. 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: It will show those private investors that the City continues to take strides at helping their investment payoff.It will also show existing business owners that the City is not only interested in new development, but that it is making investments in the existing building/business stock as well. 2015 Cost: Downtown Enhancements $20,000 The City has invested tens of millions of dollars in improving the downtown urban center in order to attract redevelopment interest. This investment is paying off as three city blocks have been acquired and are in various stages of development. The private investment in these three blocks exceeds $50 million (property acquisition, feasibility analyses, project design, and construction). With the excitement generated over the new face of downtown Auburn there is a need to focus some energy on enhancing the existing built environment that surrounds the new development. The CDPW department is seeking a modest line item budget that is targeted at helping facilitate downtown clean-up projects, minor consultations with design professionals to help provide low-cost ideas for streetscape enhancements, and the development and distribution of marketing materials to help spark an interest in additional downtown reinvestment. (1) Encourage the ADA and/or Chamber to take on this initiative. (2) Wait to see if the new development activity prompts this type of investment on its own. (3) Adopt stricter design regulations and property maintenance regulations and attempt to force building and property improvements through code enforcement actions. No. 10 Page 248 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Chief Lee 2015 & 2016 Department Name: Funding Source: Police General Fund 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund 62,600 General Fund 26,069 Proprietary Funds Proprietary Funds Other Funds Other Funds Total Revenue:62,600$ Total Revenue:26,069$ Expenditures:Expenditures: Wages Wages Benefits Benefits Supplies Supplies Minor Equipment Minor Equipment Professional Services Professional Services Other Services & Charges Other Services & Charges Repairs & Maintenance Repairs & Maintenance Machinery & Equipment 62,600 Machinery & Equipment 26,069 Other Other Total Cost:62,600$ Total Cost:26,069$ Conclusion: Alternatives: $26,069 Implications of Denial: Advantages of Approval: Risk having an inadequate number of patrol cars to cover on-duty deployment of staff. 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: An additional patrol car would ensure an adequate number of vehicles are always available for officers after taking into account mechanical breakdowns, collision repairs, and regular maintenance. Patrol cars are typically in service close to twenty hours per day. 2015 Cost: Police Patrol Car $62,600 An additional patrol car would support current and additional staff in patrol operations. The cost of the vehicle represents a fully equipped unit including lights, radio, computer modem, laptop computer, Coban video system, prisoner protective screen, PIT bars, and trunk accessories. Maintain our current fleet size and risk having an inadequate number of patrol cars to cover on-duty deployment of staff. No. 11 Page 249 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Chief Lee 2015 & 2016 Department Name: Funding Source: Police General Fund 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund 77,369 General Fund 82,801 Proprietary Funds Proprietary Funds Other Funds Other Funds Total Revenue:77,369$ Total Revenue:82,801$ Expenditures:Expenditures: Wages 42,930 Wages 46,006 Benefits 32,739 Benefits 35,095 Supplies 1,700 Supplies 1,700 Minor Equipment Minor Equipment Professional Services Professional Services Other Services & Charges Other Services & Charges Repairs & Maintenance Repairs & Maintenance Machinery & Equipment Machinery & Equipment Other Other Total Cost:77,369$ Total Cost:82,801$ 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: Ability to keep up with daily work to support officers & detectives with the most up-to-date accurate records, which enable officers to be efficient in the field. Reduce the time records supervisors are currently assigned to cover shifts doing daily specialist work so they can accomplish their own supervisory tasks. 2015 Cost: Police Records Specialist $77,369 Hire one additional Records Specialist. The Police Records Division has not had an increase in staff since 2004 when we added a receptionist position. Since 2011, our ACCESS/NCIC entries have increase 7.6%, concealed pistol licenses 62%, and public records requests 109%. The additional workload placed on our staff is significant, especially in areas that require a high degree of accuracy in verifying stolen hits, entering protections orders, verifying warrants, amber alerts, runaways, and assisting officers, via radio,in the field.We also have an MOU with Black Diamond, Pacific and Algona to provide all hit verification after normal business hours. Continued increase in workload and potential turnover of staff.In the last 18 months we have hired three specialists that couldn't meet the demands of the job resulting in periodic vacancies that put additional demands on the unit. No. 12 Conclusion: Alternatives: $82,801 Implications of Denial: Advantages of Approval: Increased workload and potential turnover of staff. Page 250 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Chief Lee 2015 & 2016 Department Name: Funding Source: Police General Fund 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund 119,429 General Fund 118,504 Proprietary Funds Proprietary Funds Other Funds Other Funds Total Revenue:119,429$ Total Revenue:118,504$ Expenditures:Expenditures: Wages 68,024 Wages 76,341 Benefits 42,620 Benefits 40,643 Supplies 760 Supplies 760 Minor Equipment 5,120 Minor Equipment 760 Professional Services 2,905 Professional Services Other Services & Charges Other Services & Charges Repairs & Maintenance Repairs & Maintenance Machinery & Equipment Machinery & Equipment Other Other Total Cost:119,429$ Total Cost:118,504$ Conclusion: Alternatives: $118,504 Implications of Denial: Advantages of Approval: Potential for continued high crime rate. A recent national publication, "Movota Real Estate's Most Dangerous Small Cities", listed Auburn 21st in the United States for most violent crime by comparable cities.In 2012 and 2013, the Washington Sheriff's and Police Chief's Crime in Washington Report compared violent crime rates with Washington cities of populations between 50,000 and 100,000.Of the 14 cities that fell in that category, Auburn ranked 5th in 2012 and 3rd in 2013. 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: A dedicated bicycle patrol officer in the downtown corridor and in City parks. 2015 Cost: Bicycle Officer $119,429 An additional bicycle officer will easily establish lines of communication between the community, City, and the Police Department through the accessibility afforded by the bicycle.An additional purpose is to improve response times in the congested downtown corridor and utilize the bicycle in a proactive function, using its capabilities of stealth and speed. This unit specifically addresses the 2014 City Council's objective of eliminating crime/perceptions in the downtown corridor, Les Gove Park, and other City parks that require special attention. Continue to assign staff in overtime positions and be more reactive than proactive. No. 13 Page 251 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Chief Lee 2015 & 2016 Department Name: Funding Source: Police General Fund 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund 119,429 General Fund 118,504 Proprietary Funds Proprietary Funds Other Funds Other Funds Total Revenue:119,429$ Total Revenue:118,504$ Expenditures:Expenditures: Wages 68,024 Wages 76,341 Benefits 42,620 Benefits 40,643 Supplies 760 Supplies 760 Minor Equipment 5,120 Minor Equipment 760 Professional Services 2,905 Professional Services Other Services & Charges Other Services & Charges Repairs & Maintenance Repairs & Maintenance Machinery & Equipment Machinery & Equipment Other Other Total Cost:119,429$ Total Cost:118,504$ 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: Having an additional Major Crimes Detective. 2015 Cost: Major Crimes Detective $119,429 One Major Crimes Detective provides expertise in investigations of felony crimes and provides officers with the opportunity to gain training and experience in investigative procedures.In 2012 & 2013 the investigation division investigated 11 homicides, 219 robberies,254 felony assaults and many other cases involving sex crimes, domestic violence, missing persons and misc. felony investigations. Continue to assign staff in overtime positions and be more reactive than proactive. No. 14 Conclusion: Alternatives: $118,504 Implications of Denial: Advantages of Approval: Potential for continued high crime rate. A recent national publication, "Movota Real Estate's Most Dangerous Small Cities", listed Auburn 21st in the United States for most violent crime by comparable cities.In 2012 and 2013, the Washington Sheriff's and Police Chief's Crime in Washington Report compared violent crime rates with Washington cities of populations between 50,000 and 100,000.Of the 14 cities that fell in that category, Auburn ranked 5th in 2012 and 3rd in 2013. Page 252 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Kevin Van 2015 & 2016 Department Name: Funding Source: Parks, Arts & Recreation General Fund 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund 65,000 General Fund 65,000 Proprietary Funds Proprietary Funds Other Funds Other Funds Total Revenue:65,000$ Total Revenue:65,000$ Expenditures:Expenditures: Wages Wages Benefits Benefits Supplies Supplies Minor Equipment 65,000 Minor Equipment 65,000 Professional Services Professional Services Other Services & Charges Other Services & Charges Repairs & Maintenance Repairs & Maintenance Machinery & Equipment Machinery & Equipment Other Other Total Cost:65,000$ Total Cost:65,000$ Conclusion: Alternatives: $65,000 Implications of Denial: Advantages of Approval: We would have to continue using outdated equipment and programming the satellites without the central computer. 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: The programming systems for irrigation would be more dependable with fewer repairs required. The central computer would be able to program the satellites from one location and tie into a weather station. There would be savings in labor, time, water, and fuel. 2015 Cost: Central & Satellite Irrigation Computer Upgrade $65,000 The irrigation system currently has 24 computer satellites that control the water management of the facility. The present satellites are outdated and no longer manufactured.We have been rebuilding the 1968 hydraulic irrigation system for the past twenty years.We have not added a central computer for the new electric irrigation system. Presently, the old hydraulic central system does not function with the new electric system. When changing watering programs with the weather (which can be daily), we have to visit each satellite and reprogram it for our needs. Continue to look for used satellites, manually program each satellite, and depend on an inferior company to repair the satellites. No. 15 Page 253 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Kevin Van 2016 Department Name: Funding Source: Parks, Arts & Recreation General Fund 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund General Fund 40,000 Proprietary Funds Proprietary Funds Other Funds Other Funds Total Revenue:-$ Total Revenue:40,000$ Expenditures:Expenditures: Wages Wages Benefits Benefits Supplies Supplies Minor Equipment Minor Equipment Professional Services Professional Services Other Services & Charges Other Services & Charges Repairs & Maintenance Repairs & Maintenance 40,000 Machinery & Equipment Machinery & Equipment Other Other Total Cost:-$ Total Cost:40,000$ Conclusion: Alternatives: $40,000 Implications of Denial: Advantages of Approval: We run the risk of a patron or staff member getting injured by not replacing the ties.We would continue to have difficulty managing the teeing surfaces on holes 2 and 9. 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: The ties have lost their integrity and are becoming unsafe to walk on. The concrete curbing and wall areas would last for many years. The tees on 2 and 9 would take more traffic, look better, and be easier to manage. 2015 Cost: Multiple Tee, Railroad Tie Replacement $0 The railroad ties on holes 2, 9,12, and 13 are rotting and need to be replaced. The ties would be replaced with concrete curbing and concrete walls. Holes 2 and 9 also need portions of their tees reconfigured and capped with better materials. Allow the railroad ties to continue to deteriorate. Continue to struggle to manage the teeing surfaces on holes 2 and 9. No. 16 Page 254 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Kevin Van 2015 Department Name: Funding Source: Parks, Arts & Recreation General Fund 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund 20,000 General Fund Proprietary Funds Proprietary Funds Other Funds Other Funds Total Revenue:20,000$ Total Revenue:-$ Expenditures:Expenditures: Wages Wages Benefits Benefits Supplies Supplies Minor Equipment Minor Equipment Professional Services Professional Services Other Services & Charges Other Services & Charges Repairs & Maintenance 20,000 Repairs & Maintenance Machinery & Equipment Machinery & Equipment Other Other Total Cost:20,000$ Total Cost:-$ Conclusion: Alternatives: $0 Implications of Denial: Advantages of Approval: The asphalt path will continue to break up and it will cost more to make the repairs in the future. 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: Repairs would result in a smooth asphalt path for patrons and staff members to use.It would also provide access for storm repairs and the occasional ambulance. 2015 Cost: Asphalt Overlay on Hole 17 $20,000 The asphalt path on the 17th hole has been deteriorating for several years. A two-inch overlay of asphalt and a small drainage project would solve the problem for many years to come. Continue to use the path in its current condition. No. 17 Page 255 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Chief Lee 2015 Department Name: Funding Source: Drug Forfeiture Fund Drug Forfeiture Fund 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund General Fund Proprietary Funds Proprietary Funds Other Funds 26,300 Other Funds Total Revenue:26,300$ Total Revenue:-$ Expenditures:Expenditures: Wages Wages Benefits Benefits Supplies Supplies Minor Equipment 26,300 Minor Equipment Professional Services Professional Services Other Services & Charges Other Services & Charges Repairs & Maintenance Repairs & Maintenance Machinery & Equipment Machinery & Equipment Other Other Total Cost:26,300$ Total Cost:-$ 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: The new rifles would provide a tactical advantage for patrol response. There is high availability of replacement parts, they are more durable, and they are easily modified with optics and lighting systems. 2015 Cost: Patrol Rifle Replacement $26,300 Replace the department's aging Mini-14 rifles with twenty new Colt LE6920, .223 Carbine rifles to be assigned to patrol vehicles. Rifle packages to include: rifle, two magazines, sling, and sling attachment. Continue using and repairing the aged Mini-14 rifles. Routine repairs involve wood stock, magazines, optic attachments, and rifle barrels. No. 18 Conclusion: Alternatives: $0 Implications of Denial: Advantages of Approval: The existing Mini-14 rifles would continue to deteriorate to the point that they became unserviceable. Officers would then lack the ability to respond to high-priority incidents with the best options available to them. Page 256 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Chief Lee 2015 Department Name: Funding Source: Drug Forfeiture Fund Drug Forfeiture Fund 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund General Fund Proprietary Funds Proprietary Funds Other Funds 16,440 Other Funds Total Revenue:16,440$ Total Revenue:-$ Expenditures:Expenditures: Wages Wages Benefits Benefits Supplies Supplies Minor Equipment 16,440 Minor Equipment Professional Services Professional Services Other Services & Charges Other Services & Charges Repairs & Maintenance Repairs & Maintenance Machinery & Equipment Machinery & Equipment Other Other Total Cost:16,440$ Total Cost:-$ Conclusion: Alternatives: $0 Implications of Denial: Advantages of Approval: Ballistic equipment expires after five years. Current Auburn SWAT team member vests expire in 2015. 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: Up-to-date and effective ballistic protective equipment for Auburn SWAT team members. 2015 Cost: SWAT Ballistic Vests $16,440 Auburn SWAT team members assigned to the Valley Regional Special Weapons and Tactics (SWAT) Team require specialized ballistic vests that are due to expire in 2015. The City of Auburn Police Department has six officers assigned to the team that need this ballistic protection. Ballistic vests are considered essential equipment for SWAT team members in the performance of their duties. There are no alternatives. Manufacturers of ballistic vests have a five-year expiration/replacement standard. No. 19 Page 257 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Lisa Moore 2015 & 2016 Department Name: Funding Source: Facilities Facilities 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund General Fund Proprietary Funds 120,008 Proprietary Funds 123,843 Other Funds Other Funds Total Revenue:120,008$ Total Revenue:123,843$ Expenditures:Expenditures: Wages 76,315 Wages 80,566 Benefits 40,593 Benefits 43,278 Supplies Supplies Minor Equipment 3,100 Minor Equipment Professional Services Professional Services Other Services & Charges Other Services & Charges Repairs & Maintenance Repairs & Maintenance Machinery & Equipment Machinery & Equipment Other Other Total Cost:120,008$ Total Cost:123,843$ Conclusion: Alternatives: $123,843 Implications of Denial: Advantages of Approval: Facilities would be unable to offer an expanded scope of service. 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: This position will expand services in real property management, property sales, routine lease negotiations, and facility assessments. 2015 Cost: Facilities & Property Analyst $120,008 This is technical work related to the leasing, management, and disposal of real property held by the City. This employee would negotiate routine lease amendments and maintain a space management database for City-owned space, parking lot signage, and permits. Work would also include maintaining up-to-date inventories, records, and tax title properties; conducting property sales and auctions as they relate to tax title properties; and preparing finalized reports and documents upon the sale of tax title properties. Work involves research and analysis of legal property descriptions as well as contacting and working with various City departments, public agencies, and private property owners. None. No. 20 Page 258 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Lisa Moore 2015 & 2016 Department Name: Funding Source: Facilities Facilities 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund General Fund Proprietary Funds 300,000 Proprietary Funds 300,000 Other Funds Other Funds Total Revenue:300,000$ Total Revenue:300,000$ Expenditures:Expenditures: Wages Wages Benefits Benefits Supplies Supplies Minor Equipment Minor Equipment Professional Services Professional Services Other Services & Charges Other Services & Charges Repairs & Maintenance 300,000 Repairs & Maintenance 300,000 Machinery & Equipment Machinery & Equipment Other Other Total Cost:300,000$ Total Cost:300,000$ 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: Repairing the atrium and weatherizing the vestibule will stop the leaks, stop the deterioration, increase energy conservation, and control the slip hazard. There is a potential for 3:1 grant funding through the Department of Commerce. 2015 Cost: City Hall Atrium Repair $300,000 This project is intended to cure the leaks in the atrium and weatherize the vestibule. If the atrium leaks and the weatherization of the vestibule are not addressed, the leaks will continue to worsen.We will have continued loss of energy through the atrium/vestibule and deterioration of the entry floor. Having water on the floor also presents a slip hazard. No. 21 Conclusion: Alternatives: $300,000 Implications of Denial: Advantages of Approval: We would lose the potential for grant funding and energy conservation. Page 259 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Lisa Moore 2015 & 2016 Department Name: Funding Source: Facilities Facilities 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund General Fund Proprietary Funds 35,000 Proprietary Funds 35,000 Other Funds Other Funds Total Revenue:35,000$ Total Revenue:35,000$ Expenditures:Expenditures: Wages Wages Benefits Benefits Supplies Supplies Minor Equipment Minor Equipment Professional Services 35,000 Professional Services 35,000 Other Services & Charges Other Services & Charges Repairs & Maintenance Repairs & Maintenance Machinery & Equipment Machinery & Equipment Other Other Total Cost:35,000$ Total Cost:35,000$ Conclusion: Alternatives: $35,000 Implications of Denial: Advantages of Approval: We would have to operate without sufficient budget to fund these expenses. 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: Implementing a designated budget through this program improvement will allow the department to set up on-call contracts with a title company,an appraisal firm, and a consultant for conducting Phase 1 environmental assessments. This will allow the City to negotiate a one-time rate for a group of services rather than developing a separate contract for each property transaction which can lead to higher costs per property transaction. 2015 Cost: City Property Sales & Purchases $35,000 This program improvement would provide budget for the appraisals and Phase 1 environmental assessments that are required during the purchase and sale of property. . Estimate of Costs Per Property: Appraisals - $3,200 Phase 1 Environmental Assessments - $5,200 Title Reports - $300 to $500 . Assumes four (4) property transactions per year. Try to absorb these expenses within existing budget. No. 22 Page 260 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Melissa Medisch 2015 & 2016 Department Name: Funding Source: Innovation & Technology Innovation & Technology 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund General Fund Proprietary Funds 109,654 Proprietary Funds 116,185 Other Funds Other Funds Total Revenue:109,654$ Total Revenue:116,185$ Expenditures:Expenditures: Wages 70,262 Wages 74,175 Benefits 39,392 Benefits 42,010 Supplies Supplies Minor Equipment Minor Equipment Professional Services Professional Services Other Services & Charges Other Services & Charges Repairs & Maintenance Repairs & Maintenance Machinery & Equipment Machinery & Equipment Other Other Total Cost:109,654$ Total Cost:116,185$ 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: This position would allow a dedicated IT staff member to specialize their skills, knowledge, and expertise on public safety applications, operations, and support onsite at the Police Department. An onsite position would be a liaison with the Courts, and minimize the delay waiting for staff to respond to critical requests. This position could dedicate support from an existing shared office at the Police Department, and be onsite to assist IT redundant systems while simultaneously responding to department needs. 2015 Cost: Innovation & Technology Support Lead, Police Department $109,654 The Police Department has over 100 devices deployed in various locations throughout the City. Police employees have critical information transmitted, dispatched, stored, and available to them 24 hours a day requiring critical technology support. Due to the specialized background and expertise in public safety-specific technology requirement and current workload,IT requests a new position be created to support police technology needs to be located at the Police Department. Alternative shifts have been considered; however, this creates scheduling conflicts within IT and loss of support in other departments, resulting in further support deficits. No. 23 Conclusion: Alternatives: $116,185 Implications of Denial: Advantages of Approval: Support of general technology and service needs, and the corresponding response times and productivity, will continue to be reduced due to additional staffing required by Police. Page 261 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Melissa Medisch 2015 & 2016 Department Name: Funding Source: Innovation & Technology Innovation & Technology 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund General Fund Proprietary Funds 60,000 Proprietary Funds 45,000 Other Funds Other Funds Total Revenue:60,000$ Total Revenue:45,000$ Expenditures:Expenditures: Wages Wages Benefits Benefits Supplies Supplies Minor Equipment Minor Equipment Professional Services Professional Services Other Services & Charges 60,000 Other Services & Charges 45,000 Repairs & Maintenance Repairs & Maintenance Machinery & Equipment Machinery & Equipment Other Other Total Cost:60,000$ Total Cost:45,000$ 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: Battery backup protects data from damage caused by brown outs, sags, and black outs in-between generator operation and start or failure. This solution also provides for an automated, quick, and reliable testing option offsite to protect data and guarantee that systems will operate in a timely manner thereby reducing setup and preparation by hours. Disaster recovery procedure could also be integrated into regular Emergency Management drills and exercises for City staff. 2015 Cost: Battery Backup & Disaster Recovery $60,000 System backup and replication is required for continuity of operations - most importantly for critical systems, software within the City, and operations offsite in the event of a disaster or any event that requires the closure of City offices. A centralized battery backup (UPS) system, lasting 1-2 hours, would replace ten individual UPS devices which last a maximum of ten minutes, providing additional options in the event of power and/or generator failure. This solution would also allow us to replicate systems data and backup operations to our offsite disaster recovery location currently identified as the City of Federal Way. This project would be completed in two phases with the most critical systems being replicated first. Alternatives considered include "leased" web services and Cloud backup as well as other methods of software-based backup. Recovery of those systems require locations with redundant power and systems to accommodate City staff during an emergency which results in misconfiguration. Individual battery backups have been installed as a stop-gap measure in each location; however, the return on investment is a short term solution. No. 24 Conclusion: Alternatives: $45,000 Implications of Denial: Advantages of Approval: Risk losing data and power in the event of a disaster and compromising our continuity of operations and communications - specifically email, phone, data, traffic systems, financial operations, and public notice capabilities to include critical police and public safety announcements. Page 262 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Melissa Medisch 2015 & 2016 Department Name: Funding Source: Innovation & Technology Innovation & Technology 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund General Fund Proprietary Funds 125,000 Proprietary Funds 50,000 Other Funds Other Funds Total Revenue:125,000$ Total Revenue:50,000$ Expenditures:Expenditures: Wages Wages Benefits Benefits Supplies Supplies Minor Equipment Minor Equipment Professional Services Professional Services Other Services & Charges Other Services & Charges Repairs & Maintenance Repairs & Maintenance Machinery & Equipment 125,000 Machinery & Equipment 50,000 Other Other Total Cost:125,000$ Total Cost:50,000$ 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: The advantage of this change is a Citywide transformation of how Auburn conducts business and shares information through transparency. Workflow enhancements which integrate daily business process and practice into tangible, reportable metrics the City and public can interact with and report on. Cost benefit and customer benefit would be achieved through efficiency and staff time. 2015 Cost: Integrated Citizen Engagement $125,000 Integrated web and content management throughout the internal and external workflows of the City's business process. Create an easier, more pleasing web experience while simultaneously providing tools for both citizens and staff to use and resolve questions. Upgrade web page, web services,as well as design while enhancing many of the standalone applications working independently across multiple divisions within the City into a streamlined, consolidated workflow from agenda management to citizen engagement. Continue business as is, and operate under the current model. Phased upgrades based on need have also been considered, and in some cases implemented. No. 25 Conclusion: Alternatives: $50,000 Implications of Denial: Advantages of Approval: Citizen comment, interaction, and participation is critical to open government. Denial of this program improvement would inhibit the City's ability to meet the needs and requests of the public and the services Auburn can provide in a meaningful and productive way. Continued improvement will be fostered through existing applications and services. Page 263 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Melissa Medisch 2015 & 2016 Department Name: Funding Source: Innovation & Technology Innovation & Technology 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund General Fund Proprietary Funds 55,000 Proprietary Funds 18,000 Other Funds Other Funds Total Revenue:55,000$ Total Revenue:18,000$ Expenditures:Expenditures: Wages Wages Benefits Benefits Supplies Supplies Minor Equipment Minor Equipment Professional Services Professional Services Other Services & Charges Other Services & Charges Repairs & Maintenance Repairs & Maintenance Machinery & Equipment Machinery & Equipment Other 55,000 Other 18,000 Total Cost:55,000$ Total Cost:18,000$ Conclusion: Alternatives: $18,000 Implications of Denial: Advantages of Approval: System reconfiguration and physical separation of over 150 cameras will need to occur if this request is not approved.In addition, the current business operation failures in Engineering ITS divisions, Maintenance & Operations, and public safety cameras will continue until additional software, hardware, and licenses are purchased. 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: Advantages include the capability to separate the current ITS video system and create resiliency in the system specific to ITS and traffic engineering needs; multiple levels of redundancy including backup and advanced software viewing capabilities; and the separate system will allow ITS and City cameras to coexist with increased security, less physical downtime, and will ensure ITS systems are running at optimum uptime and performance measures critical to traffic engineering needs. 2015 Cost: Integrated Traffic Systems Video System Replacement $55,000 In order to provide secured separation of services and redundancy,we need to implement video storage and software replacement for Integrated Traffic Systems (ITS) and City-owned cameras –separating and dedicating ITS cameras and City cameras for streets, intersections, and City-owned property. Continue using our current systems. Security implications exist now using a mixed system including unauthorized access to videos, possible use of ITS or City cameras outside of intended purposes, and delayed response times in supporting the 150+ cameras that currently exist on the one system currently in place. No. 26 Page 264 2015-2016 Biennial Budget Section VI: Program Improvements Program Title: Contact Person:For Year: Melissa Medisch 2015 & 2016 Department Name: Funding Source: Innovation & Technology Innovation & Technology 2015 Cost of Improvement 2016 Cost of Improvement Revenues:Revenues: General Fund General Fund Proprietary Funds 120,000 Proprietary Funds 10,000 Other Funds Other Funds Total Revenue:120,000$ Total Revenue:10,000$ Expenditures:Expenditures: Wages Wages Benefits Benefits Supplies Supplies Minor Equipment Minor Equipment Professional Services Professional Services Other Services & Charges Other Services & Charges Repairs & Maintenance Repairs & Maintenance Machinery & Equipment 120,000 Machinery & Equipment 10,000 Other Other Total Cost:120,000$ Total Cost:10,000$ 2016 Cost: REQUEST FOR PROGRAM IMPROVEMENT Description of Improvement: Newer hardware and software would run at peak efficiency with additional redundancy built in for 24-hour operation. Staff would be able to complete reports and scan all case, history, and supporting documentation into the original record for ease of operation and searching, a function not available with the existing system. Imaging and archiving services will allow the Police Department to certify their applications as part of their accreditation process and improve workflow. 2015 Cost: Public Safety Records Management System Upgrade $120,000 Existing Public Safety Records Management System hardware is nearing the end of its life –exceeding seven years in operation. Upgrades would include a new records management server, system, and software to include document imaging and archiving. Upgrading the software and hardware will mean performance, storage, and workflow will all significantly improve. Continue business as is and if hardware fails, perform stop-gap repairs resulting in additional expense, downtime, and decreased service levels. Loss of critical records and data may occur due to hardware failures. No. 27 Conclusion: Alternatives: $10,000 Implications of Denial: Advantages of Approval: If denied,we risk a failure to the system which would prevent user access and could result in lost case data in turn impacting court and legal cases. Additional support and monitoring would have to be considered in order to maintain the outdated system, at an additional cost. Page 265 2015-2016 Biennial Budget Section VI: Program Improvements Page 266 2015-2016 Biennial Budget Section VII: Capital Planning SECTION VII: CAPITAL PLANNING, PROGRAMMING AND BUDGETING The capital budget authorizes and provides the basis of control of expenditures for the acquisition of significant City assets and construction of all capital facilities. This section describes and summarizes the 2015-2016 budgets for capital outlays, which are expenditures resulting in the acquisition of or addition to existing capital assets. Capital assets are defined as land, improvements to land, easements, buildings, building improvements, vehicles, machinery, equipment, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. The City of Auburn maintains a comprehensive six-year Capital Facilities Plan (CFP) which is updated annually and incorporates the capital facility improvements in the City’s biennial budget process. It is considered a companion document to the budget document. This section of the budget summarizes the Capital Facilities Plan (CFP) showing capital projects budgeted for 2015 and 2016 along with the capital facilities plan for these projects in the following four years. Projects are listed in the following seven sections: Transportation projects, Water Utility projects, Sanitary Sewer projects, Storm Drainage projects, Parks, Arts and Recreation projects, General Municipal projects and Community Improvements, and Other Proprietary Fund projects. Each section includes a map highlighting the general location of significant projects, a brief discussion of the projects budgeted for 2015 and 2016, a six-year summary of projects showing the cost and funding source, and two graphs – one showing a comparison of revenue sources for 2015 vs. 2016, and another showing the projected six-year expenditure level. For more detail, reference should be made to the Capital Facilities Plan (2015 – 2020) that is printed as a separate document. It contains an executive summary along with three chapters. Chapter 1 explains the purpose of the CFP, statutory requirements, and methodology. Chapter 2 outlines the Goals and Policies related to the provision of capital facilities. Chapter 3 outlines the proposed capital projects, which include the financing plan and reconciliation of project capacity to level of service (LOS) standards. Following the financing plan are individual worksheets showing the project detail. For reconciliation purposes, it is important to note that in many instances the total project cost will include amounts allocated for salaries, benefits and interfund charges. Each worksheet, in addition to the project financing, includes a project description, progress summary, and impact on future operating budgets once the project is completed. Page 267 2015-2016 Biennial Budget Section VII: Capital Planning 2015 / 2016 Capital Budget: The following tables summarize the capital facility expenditures and planned funding sources in this budget. Total FUNDING SOURCES - 2015 Fund Federal State Local Other Sources Balance Sources Sources Sources REET Sources By Fund Transportation Projects 1,512,939$ 5,551,108$ 4,000,000$ -$ -$ 7,579,533$ 18,643,580$ Water Projects 1,395,895 - - - - 3,724,000 5,119,895 Sewer Projects 2,605,160 - - - - - 2,605,160 Storm Drainage Projects 3,085,080 - 259,887 - - 2,007,475 5,352,442 Parks and Recreation Projects 50,000 - 50,000 - 300,000 130,000 530,000 General Municipal Projects and Community Improvements 924,620 - 100,000 - 1,607,368 325,000 2,956,988 Other Proprietary Fund Projects 416,356 348,413 19,356 - - - 784,125 Total Funding by Source 9,990,050$ 5,899,521$ 4,429,243$ -$ 1,907,368$ 13,766,008$ 35,992,190$ EXPENDITURES - 2015 Transportation Projects 18,643,580$ Water Projects 5,119,895 Sewer Projects 2,605,160 Storm Drainage Projects 5,352,442 Parks and Recreation Projects 530,000 General Municipal Projects and Community Improvements 2,956,988 Other Proprietary Fund Projects 784,125 Total Capital Projects 35,992,190$ Total FUNDING SOURCES - 2016 Fund Federal State Local Other Funding Balance Sources Sources Sources REET Sources By Fund Transportation Projects 837,990$ 11,296,640$ -$ -$ -$ 4,310,687$ 16,445,317$ Water Projects 100,000 - - - - 2,250,000 2,350,000 Sewer Projects 2,490,000 - - - - - 2,490,000 Storm Drainage Projects 2,220,000 - - - - - 2,220,000 Parks and Recreation Projects 50,000 - 3,050,000 - 759,219 5,285,781 9,145,000 General Municipal Projects and Community Improvements 625,000 - 100,000 - 1,316,618 40,790 2,082,408 Other Proprietary Fund Projects 7,000 126,000 7,000 - - - 140,000 Total Funding by Source 6,329,990$ 11,422,640$ 3,157,000$ -$ 2,075,837$ 11,887,258$ 34,872,725$ EXPENDITURES - 2016 Transportation Projects 16,445,317$ Water Projects 2,350,000 Sewer Projects 2,490,000 Storm Drainage Projects 2,220,000 Parks and Recreation Projects 9,145,000 General Municipal Projects and Community Improvements 2,082,408 Other Proprietary Fund Projects 140,000 Total Capital Projects 34,872,725$ CAPITAL PROJECTS SUMMARY 2015 2016 Page 268 2015-2016 Biennial Budget Section VII: Capital Planning Page 269 2015-2016 Biennial Budget Section VII: Capital Planning Page 270 2015-2016 Biennial Budget Section VII: Capital Planning Transportation Projects Forty capital projects totaling $18,643,580 are budgeted for 2015 and twenty capital projects totaling $16,445,317 are budgeted for 2016. The significant projects include the following:  The South 272nd/277th Street Corridor Capacity & Non-Motorized Trail Improvements Project ($5,581,800 in 2015) includes construction of major widening on S 277th St, including the addition of three lanes (one westbound and two eastbound) a Class 1 trail, and storm improvements. The project length is nine-tenths of a mile. (See Map – “A”)  The West Main Street Multimodal Corridor and ITS Improvements Project ($946,000 in 2015 and $3,494,400 in 2016) will repurpose the existing W Main St corridor within Auburn’s designated Regional Growth Center and will construct Intelligent Transportation System (ITS) improvements serving the local and regional transportation networks and a major commercial retail center. (See Map – “B”)  The SE 320th Street Corridor Improvements Phase 1 Project ($250,000 in 2015 and $4,000,000 in 2016) will fund the right-of-way acquisition and construction of non- motorized roadway improvements including a roundabout at 116th Avenue SE, and adding bicycle lanes, sidewalks and street lighting between 122 nd Avenue SE and 116th Avenues SE. (See Map – “C”)  Auburn Way South (SR-164) Corridor Safety Improvements ($2,333,108 in 2015) will improve access management, provide U-turns, upgrade transit stops and street lighting, widen to accommodate turn lanes, pedestrians and bicycles, upgrade pavement markings, install pedestrian signals and audible pedestrian push buttons, and upgrade traffic signals t o change the phasing and to improve the visibility of the signal heads. (See Map – “D”)  The 124th Avenue SE Corridor Improvements-Phase 2 Project ($500,000 in 2015 and $1,100,000 in 2016) will fund the design and right-of-way acquisition of a four-lane section with bicycle and pedestrian facilities on 124th Ave SE between SE 318th St and SE 312th St. The project will also provide for improvements to the signalized intersection of SE 312th St and 124th Ave SE. (See Map – “E”)  The I Street NE and 22nd Street NE Roundabout Safety Improvement ($200,000 in 2015 and $1,175,000 in 2016) will design and construct a roundabout at 22nd Street NE intersection with I Street NE. This is currently a 4-way stop controlled intersection. (See Map – “F”)  The “Save our Streets” (SOS) Program ($2,600,000 in 2015 and $1,600,000 in 2016) will consist of a number of different contracts focused on the preservation of local streets (unclassified streets) within the City. These contracts will include work such as crack sealing, asphalt patching, pre-leveling, and thin asphalt overlays.  The Annual Arterial Street Preservation Program ($1,960,000 in 2015 and $2,734,380 in 2016) will consist of regular pavement maintenance and/or rehabilitation of various classified streets citywide that may include overlays, rebuilds, spot repairs, or a combination of these. The program will also implement regular maintenance of various classified streets by sealing newly formed cracks. Page 271 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund 253,740 - Federal (Grants)6,562,702 - State - - Traffic Impact Fees 1,057,870 350,000 25,000 25,000 25,000 25,000 25,000 475,000 REET - Other Sources 382,817 - Subtotal 8,257,129 350,000 25,000 25,000 25,000 25,000 25,000 475,000 Capital Costs: Design 2,247,331 50,000 10,000 10,000 10,000 10,000 10,000 100,000 Right of Way 821,341 - Construction 5,188,457 300,000 15,000 15,000 15,000 15,000 15,000 375,000 Subtotal 8,257,129 350,000 25,000 25,000 25,000 25,000 25,000 475,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $25,830 Capacity Project: YES Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund 99,000 - Federal (Grants)100,000 - State 740,830 - Traffic Impact Fees 115,000 115,000 REET - Other Sources 330,000 - Subtotal 1,269,830 115,000 - - - - - 115,000 Capital Costs: Design 289,830 - - Right of Way - - Construction 980,000 115,000 115,000 Subtotal 1,269,830 115,000 - - - - - 115,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: YES Anticipated Year of Completion:Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund 163,958 - Federal (Grants)897,606 - State 8,599,948 - Traffic Impact Fees 4,470,748 131,233 130,654 130,080 129,500 128,920 128,350 778,737 Traffic Mitigation Fees 660,000 - REET 1,140,000 - PWFT 3,259,991 - Other (Other Agencies)3,091,282 - Subtotal 22,283,533 131,233 130,654 130,080 129,500 128,920 128,350 778,737 Capital Costs: Design 2,688,924 - Right of Way 3,358,443 - Construction 16,098,126 - Long Term Debt 138,040 131,233 130,654 130,080 129,500 128,920 128,350 778,737 Subtotal 22,283,533 131,233 130,654 130,080 129,500 128,920 128,350 778,737 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $21,827 Project Name: A Street NW, Phase 1 (3rd St NW to 14th St NW) Project No: c207a0 (TIP#1) Construct a new multi-lane arterial from 3rd Street NW to 14th Street NW. This project will improve mobility and is tied to corridor development. It is consistent with the Comprehensive Plan and completes a missing link of a north/south arterial corridor. The project length is approximately three-quarters of a mile. The City purchased right-of-way from the northern property owner. If the property develops, some or a portion of those funds may be reimbursed to the City (total cost was $251,000). Project Name: M Street Grade Separation (3rd St SE to 8th St SE) Construction of a grade separated railroad crossing of M St SE at the BNSF Stampede Pass tracks. Project was completed in 2014; ongoing budget is for Public Works Trust Fund Loan debt payment scheduled through 2041. Project Name: Auburn Way South Pedestrian Improvements, (Dogwood St SE to Fir St SE) Project No: cp1118 (TIP#2) This project will construct pedestrian improvements along Auburn Way South between Dogwood St SE and Fir St SE that are consistent with WSDOT's SR-164 Route Development Plan. This project includes sidewalk improvements, access management, a mid-block pedestrian crossing, construction of a U-turn wedge at Fir St SE and street lighting. Project No: c201a0 (TIP#5) Page 272 2015-2016 Biennial Budget Section VII: Capital Planning Project No: c222a0 (TIP#6)Capacity Project: YES Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund 390,601 - Federal (Grants)- State 1,020,700 4,000,000 4,000,000 Traffic Impact Fees 581,800 581,800 REET - Other 1,000,000 1,000,000 Subtotal 1,411,301 5,581,800 - - - - 5,581,800 Capital Costs: Design 1,391,301 - Right of Way 20,000 - Construction 5,581,800 5,581,800 Subtotal 1,411,301 5,581,800 - - - - - 5,581,800 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $27,250 Capacity Project: YES Anticipated Year of Completion:2017 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund 141 - - - - - - - Federal (Grants)320,000 200,000 1,440,000 1,960,000 State - Traffic Impact Fees 7,700 80,000 50,000 360,000 490,000 REET - Other Sources - Subtotal 7,841 400,000 250,000 1,800,000 - - - 2,450,000 Capital Costs: Design 7,841 400,000 200,000 600,000 Right of Way 50,000 50,000 Construction 1,800,000 1,800,000 Subtotal 7,841 400,000 250,000 1,800,000 - - - 2,450,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $4,100 Capacity Project: YES Anticipated Year of Completion:2018 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund - - - - - - - - Federal (Grants)220,000 920,000 1,140,000 State - Traffic Impact Fees 100,000 55,000 230,000 385,000 REET - Other Sources - Subtotal - 100,000 - 275,000 1,150,000 - - 1,525,000 Capital Costs: Design 100,000 75,000 175,000 Right of Way 200,000 200,000 Construction 1,150,000 1,150,000 Subtotal - 100,000 - 275,000 1,150,000 - - 1,525,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $1,500 Project Name: S 272nd/277th St Corridor Capacity & Non-Motorized Trail Improvements This project includes preliminary engineering, design, right-of-way acquisition and construction of major widening on S 277th Street, including the addition of three lanes, one westbound and two eastbound, a Class 1 trail, and storm improvements. The project length is nine-tenths of a mile. Project Name: F Street SE Non-Motorized Improvements (Downtown to Les Gove) This project will construct a four-lane street section that includes sidewalks, gutters, landscaping and streetlights on M St NE between south of E Main St and 4th St NE. Project Name: M Street NE (E. Main St. to 4th St. NE) Project No: cpxxxx (TIP#11) Project No: cpxxxx (TIP#10) The F St SE project includes pavement rehabilitation, installation of curbs, gutters, bike lanes, sidewalks, ADA improvements, utility undergrounding, LED street lighting, new two way center left turn-lane, crash attenuation at the supports for the BNSF railroad bridge, initiation of Auburn Staff Bike share pilot program, wayfinding signage and a "Bicycle Boulevard" designation of roadway connections between Auburn City Hall and the Les Gove Park Campus. This project improves mobility and safety along the corridor and will complete a gap in the non-motorized network between Auburn's Downtown and the Les Gove Community Campus. The major infrastructure improvements are approximately 0.3 miles long and the "Bicycle Boulevard" improvements are just over a mile long. Page 273 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund - - - - - - - - Federal (Grants)- PWFT 1,527,300 - Traffic Impact Fees 640,000 86,010 85,383 85,200 84,800 84,800 84,400 510,593 REET - Other (Other Funds)- Subtotal 2,167,300 86,010 85,383 85,200 84,800 84,800 84,400 510,593 Capital Costs: Design 327,500 - Right of Way 200,400 - Construction 1,203,900 - Long Term Debt 435,500 86,010 85,383 85,200 84,800 84,800 84,400 510,593 Subtotal 2,167,300 86,010 85,383 85,200 84,800 84,800 84,400 510,593 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: YES Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund 157,000 5,000 - - - - - 5,000 Federal (Grants)100,000 - PWFT - Traffic Impact Fees - REET 121,608 - Other Sources - Subtotal 378,608 5,000 - - - - - 5,000 Capital Costs: Design 88,546 - Right of Way 1,478 - Construction 288,584 5,000 5,000 Subtotal 378,608 5,000 - - - - - 5,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $6,600 Capacity Project: NO Anticipated Year of Completion:2017 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund - 50,000 - 125,000 - - - 175,000 Federal (Grants)- - - 425,000 - - - 425,000 PWFT - Traffic Impact Fees - REET - Other Sources - Subtotal - 50,000 - 550,000 - - - 600,000 Capital Costs: Design 50,000 - 50,000 Right of Way 100,000 100,000 Construction 450,000 450,000 Subtotal - 50,000 - 550,000 - - - 600,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project No: cp0611 (TIP#17) This project includes the design, right-of-way acquisition and construction of intersection improvements including a traffic signal with accommodation for an eastbound U-turn movement. Project Name: Auburn Way North / 1st St NE Signal Improvements Project No: asbd05 (TIP#19) This project will construct a new traffic signal with controller cabinet and battery backup along with necessary intersection improvements. Project Name: Harvey Rd. & 8th St. NE Intersection Improvements Project was completed in 2010. Ongoing budget is for Public Works Trust Fund Loan debt payments scheduled through 2028. Project Name: 8th Street NE and SE 104th St Intersection Improvements Project No: cp1104 (TIP#18) Page 274 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund 100,000 5,000 5,000 Federal (Grants)450,000 - State - Traffic Mitigation Fees 150,000 - Traffic Impact Fees 125,000 - Subtotal 825,000 5,000 - - - - - 5,000 Capital Costs: Design 284,174 - Right of Way 99,826 - Construction 441,000 5,000 - 5,000 Subtotal 825,000 5,000 - - - - - 5,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund 315,000 5,000 5,000 Federal (Grants)- State - Traffic Mitigation 150,000 - REET - Other (Other Agencies)- Subtotal 465,000 5,000 - - - - - 5,000 Capital Costs: Design 50,000 - Right of Way - Construction 415,000 5,000 5,000 Subtotal 465,000 5,000 - - - - - 5,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: YES Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund 89,029 89,029 Federal (Grants)- State - Traffic Mitigation - REET - Other Sources - Subtotal - 89,029 - - - - - 89,029 Capital Costs: Design 89,029 89,029 Right of Way - Construction - Subtotal - 89,029 - - - - - 89,029 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $2,500 This project is the first phase of improvements at the Auburn Way South/M St SE intersection. The project will construct new westbound to northbound right-turn pockets, improved turning radius on the northeast corner, realignment of the westbound 17th St SE approach to Auburn Way South, lighting improvements, related traffic signal modifications and right of way acquisition. Project Name: Auburn Way South and M St SE Intersection Improvements Project No: cpxxxx (TIP#20) Project No: cp1406 (TIP#21) Project Name: Main Street Signal Upgrades Project Name: A Street SE Non-Motorized and Access Improvements Project No: asbd03 (TIP#23) Preliminary design of improvements to A Street SE between the White River Bridge and 41st Street SE, including a signalized pedestrian crossing and access management including consolidation of commercial driveways. Reconstruct the existing traffic signals at C St NW and W Main St and at E Main St and Auburn Ave/A St SE. The new C St NW signal would provide protected left- turn phasing for C St, and would provide additional safety related to the railroad pre-emption. The Auburn Ave/A St signal would replace one of the City's oldest signals which has exceeded its design life. Page 275 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund 46,230 5,000 5,000 Federal (Grants)- State - Traffic Mitigation - REET - Other Sources - Subtotal 46,230 5,000 - - - - - 5,000 Capital Costs: Design 46,230 5,000 5,000 Right of Way - Construction - Subtotal 46,230 5,000 - - - - - 5,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund 319,084 25,000 25,000 Federal (Grants)- State - Traffic Mitigation - REET - Other Sources - Subtotal 319,084 25,000 - - - - 25,000 Capital Costs: Design 140,997 10,000 10,000 Right of Way - Construction 178,087 15,000 15,000 Subtotal 319,084 25,000 - - - - - 25,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund - 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Federal (Grants)- State - Local - REET - Other Sources - Subtotal - 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Capital Costs: Design 15,000 15,000 15,000 15,000 15,000 15,000 90,000 Right of Way - Construction 85,000 85,000 85,000 85,000 85,000 85,000 510,000 Subtotal - 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Citywide Pedestrian Accessibility and Safety Program Project No: asbd08 (TIP#30) This is an annual program to fund pedestrian access and safety improvement projects at locations throughout the City. Projects are prioritized annually based on pedestrian demands, existing deficiencies, and citizen requests. Wetland mitigation for the 277th St Grade Separation project. Project Name: South 277th Wetland Mitigation Project No: c410a0 (TIP#29) Project Name: A Street SE Safety Improvements Study Project No: cp1110 (TIP#27) Study the A Street SE corridor between 6th Street SE and Lakeland Hills Way SE including 41st St SE from D St SE to C St SE. The study will review the safety and access needs of the traveling public and the adjacent properties. Page 276 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund - 100,000 100,000 100,000 300,000 Federal (Grants)- State - Local - REET - Other Sources - Subtotal - - 100,000 - 100,000 - 100,000 300,000 Capital Costs: Design 10,000 10,000 10,000 30,000 Right of Way - Construction 90,000 90,000 90,000 270,000 Subtotal - - 100,000 - 100,000 - 100,000 300,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: YES Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund - 25,000 25,000 Federal (Grants)- State - Traffic Impact Fees - REET - Other Sources - Subtotal - 25,000 - - - - - 25,000 Capital Costs: Design 5,000 5,000 Right of Way - Construction 20,000 20,000 Subtotal - 25,000 - - - - - 25,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund 76,900 5,000 5,000 Federal (Grants)307,550 - State - Traffic Impact Fees - REET - Other Sources - Subtotal 384,450 5,000 - - - - - 5,000 Capital Costs: Design 84,422 - Right of Way - Construction 300,028 5,000 5,000 Subtotal 384,450 5,000 - - - - - 5,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $2,500 This project will design and construct roadway improvements associated with the construction of the 3rd rail line by BNSF. Project No: cp1304 (TIP#38) Project Name: Citywide Arterial Bicycle & Safety Improvements Project No: asbd07 (TIP#31) This project will fund the design and construction of a pre-signal at the 37th Street NW/B Street NW intersection adjacent to the at-grade BNSF rail crossing, and to mitigate impacts from the proposed BNSF third rail project. The project will include communication improvements and advanced train detection for new warning times for advanced railroad pre-emption at the signal. This is a bi-annual program to fund bicycle and safety improvements on classified roadways. Projects are prioritized annually based upon field studies. Project was previously called "Citywide Roadway Safety Infrastructure Improvements". Project No: asbd06 (TIP#33) Project Name: 37th & B St NW Railroad Crossing Safety Improvements Project Name: BNSF 3rd Rail Expansion Roadway Improvements Page 277 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:2017 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund - - - - - - - - Federal (Grants)400,000 880,000 2,500,000 3,780,000 State - Traffic Impact Fees 100,000 220,000 320,000 REET - Other Sources - Subtotal - 500,000 1,100,000 2,500,000 - - - 4,100,000 Capital Costs: Design 500,000 500,000 Right of Way 1,100,000 1,100,000 Construction 2,500,000 2,500,000 Subtotal - 500,000 1,100,000 2,500,000 - - - 4,100,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: YES Anticipated Year of Completion:2016 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund - Federal (Grants)640,000 200,000 4,000,000 4,200,000 State - Traffic Impact Fees 160,000 50,000 50,000 REET - Other Sources - Subtotal 800,000 250,000 4,000,000 - - - - 4,250,000 Capital Costs: Design 800,000 - Right of Way 250,000 250,000 Construction 4,000,000 4,000,000 Subtotal 800,000 250,000 4,000,000 - - - - 4,250,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: YES Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund 2,684 - Federal (Grants)250,000 2,083,108 2,083,108 State - Traffic Impact Fees 250,000 250,000 REET - Other Sources - Subtotal 252,684 2,333,108 - - - - - 2,333,108 Capital Costs: Design 245,184 93,000 93,000 Right of Way 7,500 62,000 62,000 Construction 2,178,108 2,178,108 Subtotal 252,684 2,333,108 - - - - - 2,333,108 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project No: cp1218 (TIP#43) Project Name: Auburn Way South (SR-164) Corridor Safety Improvements This project will fund the design, right-of-way acquisition, and construction of a four-lane section with bicycle and pedestrian facilities on 124th Ave SE between SE 318th St and SE 312th Street. The project will also fund improvements to the signalized intersection of SE 312th St and 124th Ave SE (including adding bike lanes, dual westbound left-turn lanes, dual southbound through-lanes, a northbound right-turn pocket, ITS improvements, and pedestrian safety improvements). Project Name: 124th Ave SE Corridor Improvements, Phase 2 Project No: asbd01 (TIP#40) This project will improve access management, including U-turns, upgrade transit stops and street lighting, widen to accommodate turn-lanes and pedestrian and bicycle facilities, upgrade pavement markings, install pedestrian signals and audible pedestrian push buttons, and upgrade traffic signals to change the phasing and to improve the visibility of the signal heads. Project Name: SE 320th Street Corridor Improvements Phase 1 Project No: cpxxxx (TIP#42) SE 320th St is a primary route serving Green River Community College and adjacent neighborhoods. There are very high volumes of pedestrians, bicyclists, and transit utilizing the corridor. This project will fund the design, right-of-way acquisition, and construction of non-motorized roadway and safety improvements including a roundabout at 116th Ave SE, adding bicycle lanes, sidewalks, and street lighting between 122nd Ave SE and 116th Ave SE. Project length is approximately .45 miles. Page 278 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund 3,228 5,000 5,000 Federal (Grants)- State - Traffic Impact Fees - REET - Other Sources - Subtotal 3,228 5,000 - - - - - 5,000 Capital Costs: Design 3,228 5,000 5,000 Right of Way - Construction - Subtotal 3,228 5,000 - - - - - 5,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: YES Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund - - Federal (Grants)- State - Local - Traffic Impact Fees 150,000 150,000 Other Sources - Subtotal - 150,000 - - - - - 150,000 Capital Costs: Design 25,000 25,000 Right of Way - Construction 125,000 125,000 Subtotal - 150,000 - - - - - 150,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund - Federal (Grants)- State - Traffic Impact Fees - REET - Other Sources (BNSF)50,000 50,000 Subtotal - 50,000 - - - - - 50,000 Capital Costs: Design 10,000 10,000 Right of Way - Construction 40,000 40,000 Subtotal - 50,000 - - - - - 50,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Traffic Management Center Improvements This project will fund a pre-design study to determine the right-of-way, environmental and construction requirements for intersection safety improvements. This safety project scope will include sight distance improvements, constructing turn lanes, channelization, environmental mitigation, signage and clear zone improvements. The rapid growth of the City traffic signal and Intelligent Transportation Systems infrastructure has severely strained the capacity and reliability of the existing network processing capabilities. This project will implement network communications, software, video, and physical improvements to the Traffic Management Center which will improve the network data processing speed, reliability, and redundancy improving the City's ability to manage the transportation system and respond to emergencies. Additionally, these improvement will allow Information & Technology staff to isolate the Traffic Management data processing demands from the City's general facility security data processing demands resulting in improvements to both processes. Project Name: A St SE & 6th St SE Safety and Access Improvements This project is a partnership between Auburn and Burlington Northern Santa Fe Railway to improve the intersection of A St SE and 6th St SE. The scope of the project includes adding a phase to the traffic signal for traffic entering and exiting the BNSF rail yard. Project No: abd10 (TIP#47) Project No: asbd09 (TIP#48) Project Name: 104th Ave SE & Green River Road Study Project No: cpxxxx (TIP#46) Page 279 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:2018 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund - Federal (Grants)480,000 2,400,000 2,880,000 State - Traffic Impact Fees 100,000 120,000 600,000 820,000 REET - Other Sources - Subtotal - 100,000 - 600,000 3,000,000 - - 3,700,000 Capital Costs: Design 100,000 600,000 700,000 Right of Way - Construction 3,000,000 3,000,000 Subtotal - 100,000 - 600,000 3,000,000 - - 3,700,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2018 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund 15,000 30,000 30,000 75,000 Federal (Grants)85,000 170,000 170,000 425,000 State - Traffic Mitigation Fees - REET - Other Sources - Subtotal - - 100,000 200,000 200,000 - - 500,000 Capital Costs: Design 10,000 20,000 20,000 50,000 Right of Way - Construction 90,000 180,000 180,000 450,000 Subtotal - - 100,000 200,000 200,000 - - 500,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $5,000 Capacity Project: YES Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund - Federal (Grants)82,950 711,000 711,000 State - Traffic Impact Fees 22,050 189,000 189,000 REET - Other Sources - Subtotal 105,000 900,000 - - - - - 900,000 Capital Costs: Design 105,000 - Right of Way - Construction 900,000 900,000 Subtotal 105,000 900,000 - - - - - 900,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $5,000 Project Name: Lake Tapps Parkway ITS Expansion Project No: cpxxxx (TIP#51) The project funds the design, coordination, permitting, and construction of new Intelligent Transportation System (ITS) infrastructure along Lake Tapps Parkway from Lakeland Hills Way to East Valley Highway, and along East Valley Highway to Lakeland Hills Way. The proposed ITS infrastructure includes conduit, fiber, VMS signage, cameras, network communication upgrades, and weather stations along the route. Project Name: ITS Dynamic Message Signs Project No: cpxxxx (TIP#50) This project funds the design and construction of Dynamic Message Signs at various locations throughout the City. Dynamic message signs are an important Intelligent Transportation System (ITS) tool for providing information to roadway users. Priority locations for sign placement are based on the Comprehensive Transportation Plans ITS map and include Auburn Way N, Auburn Way S, W Valley Highway, E Valley Highway and Lea Hill Road. Project Name: West Valley Highway Improvements (15th Street NW to W Main Street) Project No: asbd13 (TIP#49) This project scope includes pavement rehabilitation and re-channelization, roadway widening, bicycle lanes, pedestrian facilities, roadway lighting, required storm system improvements, and Intelligent Transportation System Improvements. Page 280 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:2016 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund - Federal (Grants)250,000 250,000 State - Traffic Impact Fees 50,000 100,000 150,000 REET - Other Sources - Subtotal - 50,000 350,000 - - - - 400,000 Capital Costs: Design 50,000 50,000 Right of Way - Construction 350,000 350,000 Subtotal - 50,000 350,000 - - - - 400,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: YES Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund - Federal (Grants)- State - Traffic Mitigation Fees 50,000 50,000 REET - Other Sources - Subtotal - 50,000 - - - - - 50,000 Capital Costs: Design 50,000 50,000 Right of Way - Construction - Subtotal - 50,000 - - - - - 50,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: YES Anticipated Year of Completion:2016 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund - Federal (Grants)804,100 2,970,240 3,774,340 State - Traffic Impact Fees 56,490 209,650 266,140 REET - Other Sources (Fund 105)85,410 314,510 399,920 Subtotal - 946,000 3,494,400 - - - - 4,440,400 Capital Costs: Design 946,000 946,000 Right of Way - Construction 3,494,400 3,494,400 Subtotal - 946,000 3,494,400 - - - - 4,440,400 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project No: asbd11 (TIP#54) This project will study improvements to the Kersey Way SE corridor from the White River Bridge to the southern city limits. The study will develop the scope and costs for horizontal /vertical geometric roadway improvements, provide roadside hazard mitigation, street lighting and non-motorized trail construction. The project length is approximately two miles. Project Name: Kersey Way Study Project Name: W Main Street Multimodal Corridor and ITS Improvements Project No: cp1415 (TIP#55) This project will repurpose the existing W Main St corridor within Auburn’s designated Regional Growth Center and will construct Intelligent Transportation System (ITS) improvements serving local and regional transportation networks and a major commercial retail center. Improvements include converting the existing four-lane roadway section to a three-lane section including center two-way left turn lane with new bike lanes, new sidewalks, new LED street lighting, and streetscape improvements between West Valley Highway and the Interurban Trail. ITS Improvements include interconnecting and coordinating traffic signals From C St NW along W Main St to W Valley Highway south to 15th St SW including two interchanges with SR-18 and one with SR-167. Project Name: Auburn Way South and 12th Street SE Intersection Improvements Project No: cp1114 (TIP#53) The project will design and construct multi-modal intersection improvements at the AWS/12th Street SE intersection. The improvements will include pedestrian access, bicycle lanes, signal phasing and timing, and ITS upgrades. Page 281 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:2017 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund 118,500 84,500 693,000 896,000 Federal (Grants)671,500 478,500 3,927,000 5,077,000 State - Traffic Mitigation Fees - REET - Other Sources - Subtotal - 790,000 563,000 4,620,000 - - - 5,973,000 Capital Costs: Design 790,000 790,000 Right of Way 563,000 563,000 Construction 4,620,000 4,620,000 Subtotal - 790,000 563,000 4,620,000 - - - 5,973,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: YES Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund 150 - Federal (Grants)- State 2,426,400 - Traffic Impact Fees 200,000 200,000 REET - Other Sources 836,601 - Subtotal 3,263,151 200,000 - - - - - 200,000 Capital Costs: Design 515,068 - Right of Way 436,643 - Construction 2,311,440 200,000 200,000 Subtotal 3,263,151 200,000 - - - - - 200,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $9,300 Capacity Project: YES Anticipated Year of Completion:2017 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund 8,778 - Federal (Grants)250,000 250,000 State - Traffic Impact Fees 50,000 50,000 100,000 REET - Other Sources - Subtotal 8,778 50,000 - 300,000 - - - 350,000 Capital Costs: Design 8,778 50,000 50,000 Right of Way - Construction 300,000 300,000 Subtotal 8,778 50,000 - 300,000 - - - 350,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Evergreen Heights Safe Routes to School Improvements Project No: cpxxxx (TIP#56) The project will widen S 316th Street from 51st Avenue S to the west of the Evergreen Elementary School frontage, and 56th Avenue S between S 316th Street and S 318th Street. The proposed widening will allow the addition of bike lanes and sidewalks on both sides of the street to match the existing roadway cross-section to the east of the school. A roundabout will be constructed at the S 316th Street/56th Avenue S intersection replacing the existing all-way stop-control and the school driveway will be relocated to the west to align with the roundabout. The reconstruction of S 316th Street includes the vertical alignment of the existing roadway along the school frontage which creates sight-distance problems associated with the school driveways, and at the intersection with 56th Avenue S. Other project elements include undergrounding of aerial utilities, street lighting, and upgrades to the storm water system. Project Name: Auburn Way South Corridor Imp., Fir St SE to Hemlock St SE Project No: cp1119 (TIP#58) This project will widen Auburn Way South between Fir St SE and Hemlock St SE to five lanes with curb, gutter, sidewalks, illumination and storm improvements. A new traffic signal will be constructed at Hemlock Street SE and connect to Auburn's Intelligent Transportation System. Project Name: Auburn Ave NE & 3rd St NE Pedestrian & Access Improvement Project No: cp1023 (TIP#59) This project will improve access, safety and operations for pedestrian, bicyclists and motorized vehicles at the intersections of 3rd St NE/Auburn Ave, 4th St NE/Auburn Ave, and 4th St NE/Auburn Way North. Improvements include a new traffic signal at 3rd St NE to add a missing pedestrian crossing and accommodate the northbound left-turn movement; improving pedestrian facilities to meet ADA requirements, restricting uncontrolled accesses near the intersection, and modifying the traffic signal at Auburn Way North and 4th St NE to eliminate the east/west split phase operation. Page 282 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:2019 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund - Federal (Grants)1,950,000 8,000,000 9,950,000 State - Traffic Impact Fees 600,000 150,000 500,000 2,000,000 2,650,000 REET - Other Sources - Subtotal 600,000 150,000 - - 2,450,000 10,000,000 - 12,600,000 Capital Costs: Design 150,000 1,950,000 2,100,000 Right of Way 600,000 500,000 500,000 Construction 10,000,000 10,000,000 Subtotal 600,000 150,000 - - 2,450,000 10,000,000 - 12,600,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $18,300 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund 61,916 5,000 5,000 Federal (Grants)400,000 - State - Traffic Mitigation Fees - REET 25,000 - Other Sources - Subtotal 486,916 5,000 - - - - - 5,000 Capital Costs: Design 41,075 - Right of Way - Construction 445,841 5,000 5,000 Subtotal 486,916 5,000 - - - - - 5,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2016 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund 55,000 45,000 100,000 Federal (Grants)121,400 440,000 561,400 State - Traffic Mitigation Fees - REET - Other Sources (Fund 105)152,500 152,500 Subtotal - 176,400 637,500 - - - - 813,900 Capital Costs: Design 110,000 110,000 Right of Way 66,400 66,400 Construction 637,500 637,500 Subtotal - 176,400 637,500 - - - - 813,900 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $2,500 Project No: cpxxxx (TIP#64) Widen the existing roadway to provide a four-lane cross section pedestrian and bicycle facilities. The project includes widening the Green River Bridge. Project Name: 37th St SE & A St SE Traffic Signal Safety Improvement Project No: asbd02 (TIP#68) This project consists of the design, right of way acquisition and construction of a new traffic signal at 37th St SE & A St SE. This project will improve traffic signal phasing and timing, improve visibility of traffic signal heads, and install countdown pedestrian signal displays and ADA pedestrian pushbuttons. Project Name: Lea Hill Segment 1 (R St NE to 105th Pl SE) Project No: cp1222 (TIP#67) Project Name: Citywide Traffic Signals Safety Improvements Page 283 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:2016 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund - Federal (Grants)160,000 940,000 1,100,000 State - Traffic Impact Fees 40,000 235,000 275,000 REET - Other Sources (Fund 105)- Subtotal - 200,000 1,175,000 - - - - 1,375,000 Capital Costs: Design 200,000 200,000 Right of Way - - Construction 1,175,000 1,175,000 Subtotal - 200,000 1,175,000 - - - - 1,375,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: YES Anticipated Year of Completion:2017 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund - Federal (Grants)400,000 2,000,000 2,400,000 State - Traffic Impact Fees 100,000 100,000 500,000 700,000 REET - Other Sources (Fund 105)- Subtotal - 100,000 - 500,000 2,500,000 - - 3,100,000 Capital Costs: Design 100,000 500,000 600,000 Right of Way - Construction 2,500,000 2,500,000 Subtotal - 100,000 - 500,000 2,500,000 - - 3,100,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2017 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Street Preservation Fund 26,480 176,370 202,850 Federal (Grants)97,900 652,100 750,000 Utility Tax - REET2 - Other Sources - Subtotal - - 124,380 828,470 - - - 952,850 Capital Costs: Design 124,380 124,380 Right of Way - Construction 828,470 828,470 Subtotal - - 124,380 828,470 - - - 952,850 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 This project includes the design and construction of a roundabout at the 22nd Street NE intersection with I Street NE. This is currently a 4-way stop controlled intersection. Project Name: I Street NE & 22nd Street NE Roundabout Safety Improvement Project No: cpxxxx (TIP#69) Project Name: West Valley Highway Improvements (SR-18 to 15th Street NW) Project No: cpxxxx (TIP#72) Project Name: Lake Tapps Parkway Preservation Project No: various (TIP#22) The Lake Tapps Parkway Preservation project will complete a patch and overlay of pavement between the Auburn/Sumner City limit and Lakeland Hills Way including all required ADA improvements to curb ramps, sidewalks, and pedestrian signals. This project scope includes pavement rehabilitation and re-channelization, pedestrian and bicycle facility improvements, improved roadway lighting, required storm system improvements, intersection signal replacement at 15th St SW, and Intelligent Transportation System Improvements. Page 284 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Street Preservation Fund 701,799 - Property Tax - Utility Tax 3,286,764 1,700,000 600,000 700,000 1,250,000 1,800,000 1,800,000 7,850,000 REET2 - Other Sources - Subtotal 3,988,563 1,700,000 600,000 700,000 1,250,000 1,800,000 1,800,000 7,850,000 Capital Costs: Design 138,838 50,000 50,000 50,000 50,000 50,000 50,000 300,000 Right of Way - Construction 3,849,725 1,650,000 550,000 650,000 1,200,000 1,750,000 1,750,000 7,550,000 Subtotal 3,988,563 1,700,000 600,000 700,000 1,250,000 1,800,000 1,800,000 7,850,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Street Preservation Fund - - Property Tax - Utility Tax 303,217 100,000 100,000 100,000 100,000 100,000 100,000 600,000 REET2 - Other Sources - Subtotal 303,217 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Capital Costs: Design 14,900 10,000 10,000 10,000 10,000 10,000 10,000 60,000 Right of Way - Construction 293,217 90,000 90,000 90,000 90,000 90,000 90,000 540,000 Subtotal 308,117 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2016 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Street Preservation Fund - 80,000 80,000 Federal (Grants)80,000 887,500 967,500 Utility Tax 887,500 887,500 REET2 - Other Sources - Subtotal - 160,000 1,775,000 - - - - 1,935,000 Capital Costs: Design 160,000 160,000 Right of Way - Construction 1,775,000 1,775,000 Subtotal - 160,000 1,775,000 - - - - 1,935,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 The project proposes to grind and overlay Auburn Way N from the 22nd Street NE to 45th Street NE. The project will restore 7.3 lane miles of pavement, upgrade 26 curb ramps to meet current ADA standard, as we as remove unused driveway openings as an upgrade to non ADA compliant pedestrian facilities. The project funds the design, coordination, permitting, and construction of the pavement preservation project. Project Name: Auburn Way N Preservation (22nd Street NE to 45th Street NE) Project No: cpxxxx (TIP#70) Description: Implement regular pavement maintenance and/or rehabilitation of various classified streets Citywide. These projects may include overlays, rebuilds, spot repairs, or a combination of these. This program is funded through a 1% utility tax that was adopted by Council in 2008. Project Name: Annual Arterial Crack Seal Program Project Name: Annual Arterial Street Preservation Project No: various (TIP#35) Implement regular maintenance of various classified streets by sealing newly formed cracks. Sealing the cracks will prolong the life of the pavement by stopping water from draining into the subbase of the road. Project No: various (TIP#36) Page 285 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2017 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Street Preservation Fund - - Federal (Grants)67,500 750,000 817,500 Utility Tax 67,500 750,000 817,500 REET2 - Other Sources - Subtotal - - 135,000 1,500,000 - - - 1,635,000 Capital Costs: Design 135,000 135,000 Right of Way - Construction 1,500,000 1,500,000 Subtotal - - 135,000 1,500,000 - - - 1,635,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Local Street Fund 695,396 850,000 850,000 Property Tax 2,000,000 - Sales Tax on Construction 3,562,733 1,600,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 8,850,000 REET2 - Other (Funds 430, 431, 432)450,000 150,000 150,000 150,000 150,000 150,000 150,000 900,000 Subtotal 6,708,129 2,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 10,600,000 Capital Costs: Design 853,750 400,000 300,000 300,000 300,000 300,000 300,000 1,900,000 Right of Way - Construction 5,854,379 2,200,000 1,300,000 1,300,000 1,300,000 1,300,000 1,300,000 8,700,000 Subtotal 6,708,129 2,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 10,600,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Arterial Street Fund (Fund 102) 1,998,410 497,529 344,500 948,000 230,000 100,000 200,000 2,320,029 Local Street Fund (Fund 103) 695,396 850,000 - - - - - 850,000 Street Preservation (Fund 105) 701,799 165,410 493,490 176,370 - - - 835,270 Federal (Grants)9,790,808 5,551,108 11,296,640 11,214,100 7,440,000 8,000,000 - 43,501,848 State 12,787,878 4,000,000 - - - - - 4,000,000 REET 1,286,608 - - - - - - - PWTFL 4,787,291 - - - - - - - Property Tax (Fund 103)2,000,000 - - - - - - - Sales tax on Const. (Fund 103) 3,562,733 1,600,000 1,450,000 1,450,000 1,450,000 1,450,000 1,450,000 8,850,000 Utility Tax (Fund 105)3,589,981 1,800,000 1,655,000 1,550,000 1,350,000 1,900,000 1,900,000 10,155,000 Other (Funds 430, 431, 432)450,000 150,000 150,000 150,000 150,000 150,000 150,000 900,000 Other (Other Agencies)4,640,700 1,050,000 - - - - - 1,050,000 Other (Traffic Mitigation Fees) 960,000 50,000 - - - - - 50,000 Other (Traffic Impact Fees)7,083,368 2,929,533 1,055,687 925,280 2,069,300 2,238,720 237,750 9,456,270 Subtotal 54,334,972 18,643,580 16,445,317 16,413,750 12,689,300 13,838,720 3,937,750 81,968,417 Capital Costs: Design 10,372,917 4,523,029 864,380 1,580,000 2,365,000 385,000 395,000 10,112,409 Right of Way 5,545,631 378,400 1,713,000 300,000 500,000 - - 2,891,400 Construction 37,847,784 13,524,908 13,651,900 14,318,470 9,610,000 13,240,000 3,330,000 67,675,278 Long Term Debt 573,540 217,243 216,037 215,280 214,300 213,720 212,750 1,289,330 Subtotal 54,339,872 18,643,580 16,445,317 16,413,750 12,689,300 13,838,720 3,937,750 81,968,417 TOTAL CAPITAL COSTS and FUNDING SOURCES - TRANSPORTATION The program will focus on the preservation of local streets (unclassified streets) within the City of Auburn. The work will include crack sealing, asphalt patching, pre- leveling, asphalt overlays and roadway reconstruction. Beginning in 2013 funding sources include annual sales tax on construction. Project Name: Local Street Improvement Program Project No: various (TIP#37) Project Name: 15th Street NE/NW Preservation (SR-167 to 8th Street NE) Project No: cpxxxx (TIP#71) The project proposes to grind and overlay 15th Street NW/NE from the SR167 to Auburn Way N; and grind and overlay Harvey Road NE from Auburn Way N to 8th Street NE. The project will restore 7.57 lane miles of pavement, upgrade 30 curb ramps to meet current ADA standard, as well as remove unused driveway openings as an upgrade to non ADA compliant pedestrian facilities. The project funds the design, coordination, permitting, and construction of the pavement preservation project. Page 286 2015-2016 Biennial Budget Section VII: Capital Planning $0 $3,000,000 $6,000,000 $9,000,000 $12,000,000 Fund Balance Federal Grants State Grants Sales Tax on Construction Utility Tax Traffic Impact & Mitigation Fees Other Funds Other Local Agencies Transportation Projects 2015 / 2016 Revenue Sources 2015 2016 $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 2015 2016 2017 2018 2018 2020 Transportation Projects Projected Capital Expenditures Page 287 2015-2016 Biennial Budget Section VII: Capital Planning Page 288 2015-2016 Biennial Budget Section VII: Capital Planning Water Utility Projects Nineteen capital projects totaling $5,119,895 are budgeted for 2015 and four capital projects totaling $2,350,000 are budgeted for 2016. The significant projects include the following:  The Auburn Way South Flooding Improvements Phase 2 Project ($850,000 in 2015) will replace water mains along 17th Avenue SE in conjunction with the Storm Flood Improvements Project. (See Map – “A”)  The Lakeland Hills Reservoir 5 Improvements ($735,000 in 2015) will paint the interior and exterior to preserve the life of the life of the reservoir, add mixing equipment for improved water quality and safety improvements including seismic isolation valve and a new ladder. (See Map – “B”)  The West Hill Springs Improvements Project ($455,000 in 2015) will install a flow control valve for the automatic shutdown and upgrade disinfection system. (See Map – “C”)  The 24” White River Crossing Project ($450,000 in 2016) will replace the 24” transmission main crossing the White River. (See Map – “D”)  The Water Meter & Billing System Improvements Project ($1,000,000 both in 2015 and 2016) will implement and construct selected improvements in automated metering technology, generally referred to as Advanced Metering Infrastructure (AMI). Benefits include more accurate meter reads, daily information for quicker detection of leaks, and improved efficiency of billing operations. Page 289 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Water Fund 3,267,901 50,000 50,000 Bond Proceeds - State - Local - REET - Other (PWTF loan)1,799,553 - Subtotal 5,067,454 50,000 - - - - - 50,000 Capital Costs: Design 740,719 - Right of Way 920 - Construction 4,325,815 50,000 50,000 Subtotal 5,067,454 50,000 - - - - - 50,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $1,800 Capacity Project: YES Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Water Fund 7,854 - Bond Proceeds 1,905,000 50,000 50,000 State - Local - REET - Other - Subtotal 1,912,854 50,000 - - - - - 50,000 Capital Costs: Design 1,912,854 50,000 50,000 Right of Way - Construction - Subtotal 1,912,854 50,000 - - - - - 50,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Water Fund 179,588 - Bond Proceeds 1,149,000 50,000 50,000 State - Local - REET - Other - Subtotal 1,328,588 50,000 - - - - - 50,000 Capital Costs: Design 252,068 - Right of Way - Construction 1,076,520 50,000 50,000 Subtotal 1,328,588 50,000 - - - - - 50,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $600 Project Name: Well 1 Improvements Hydro geologic evaluation of existing well conditions, construction of transmission main to Howard Road Corrosion Control Treatment Facility for aeration, and construction of building improvements to house chlorine disinfection equipment and an emergency generator. Project No: cp0915 Evaluate Wells 2, 6 and 7 and the Fulmer Field Corrosion Control Treatment Facility to assess the supply and treatment capacity of the existing facilities and infrastructure. The evaluation will include an assessment of individual and total well supply capacities, along with a review of the treatment facility operating and control parameters. The evaluation will also incorporate recommendations for facility improvements. Project Name: Fulmer Well Field Improvements Project No: cp1107 Project Name: Well 4 Power and Chlorination Project No: c512a0 Construct a new building at the Well 4 site to house a diesel-fueled standby generator and new hypochlorite disinfection equipment. Page 290 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Water Fund 43,334 735,000 735,000 Bond Proceeds 750,000 - State - Local - REET - Other - Subtotal 793,334 735,000 - - - - - 735,000 Capital Costs: Design 144,998 - Right of Way - Construction 648,336 735,000 735,000 Subtotal 793,334 735,000 - - - - - 735,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Water Fund 384,643 50,000 425,000 475,000 Bond Proceeds - State - Local - REET - Other - Subtotal 384,643 50,000 - - - - 425,000 475,000 Capital Costs: Design 384,643 50,000 425,000 475,000 Right of Way - Construction - Subtotal 384,643 50,000 - - - - 425,000 475,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Water Fund 80,000 - Bond Proceeds 400,000 400,000 State - Local - REET - Other - Subtotal 80,000 400,000 - - - - - 400,000 Capital Costs: Design 80,000 - Right of Way - Construction 400,000 400,000 Subtotal 80,000 400,000 - - - - - 400,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project No: cp1403 Update the Comprehensive Water Plan as required by Washington State Department of Health. The comprehensive plan is updated every 6 years. Project Name: Comprehensive Water Plan Project Name: Muckleshoot Indian Tribe Master Meters Project No: cp1411 Install master meters to Muckleshoot Indian Tribe properties to ease account administration. Paint the interior and exterior to preserve the life of the reservoir, add mixing equipment for improved water quality and safety improvements including seismic isolation valve and new ladder. Project Name: Lakeland Hills Reservoir 5 Improvements Project No: cp0765 Page 291 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Water Fund 500,000 150,000 100,000 500,000 500,000 500,000 500,000 2,250,000 Bond Proceeds 350,000 400,000 750,000 State - Local - REET - Other - Subtotal 500,000 500,000 500,000 500,000 500,000 500,000 500,000 3,000,000 Capital Costs: Design - Right of Way - Construction 500,000 500,000 500,000 500,000 500,000 500,000 500,000 3,000,000 Subtotal 500,000 500,000 500,000 500,000 500,000 500,000 500,000 3,000,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2016 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Water Fund - Bond Proceeds 50,000 400,000 450,000 State - Local - REET - Other - Subtotal - 50,000 400,000 - - - - 450,000 Capital Costs: Design 50,000 50,000 Right of Way - Construction - 400,000 400,000 Subtotal - 50,000 400,000 - - - - 450,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2019 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Water Fund - Bond Proceeds 76,000 1,000,000 1,000,000 1,500,000 1,500,000 1,500,000 6,500,000 State - Local - REET - Other - Subtotal 76,000 1,000,000 1,000,000 1,500,000 1,500,000 1,500,000 - 6,500,000 Capital Costs: Design 76,000 24,000 24,000 Right of Way - Construction 976,000 1,000,000 1,500,000 1,500,000 1,500,000 6,476,000 Subtotal 76,000 1,000,000 1,000,000 1,500,000 1,500,000 1,500,000 - 6,500,000 Project Name: Water Meter & Billing Systems Improvements Project No: cp1317 Based on a completed study, implement and construct selected improvements in automated metering technology, generally referred to as Advanced Metering Infrastructure (AMI). Benefits include more accurate meter reads, daily information for quicker detection of leaks, and improved efficiency of billing operations. Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): This project will decrease future operating budgets by reducing water losses, meter reading expenses, and allowing for automated water shutoffs. Project Name: Lea Hill PRV Station Improvements Project No: cpxxxx Replace pressure reducing valve stations in the Lea Hill area. Project No: cpxxxx Water main improvements in coordination with the Save our Streets (SOS) program and general arterial street improvements. Project Name: Street Utility Improvements Page 292 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Water Fund 100,000 100,000 Bond Proceeds - State - Local - REET - Other-Transfers In (Sewer/Storm)200,000 200,000 Subtotal - 300,000 - - - - - 300,000 Capital Costs: Design - Right of Way - Construction 300,000 300,000 Subtotal - 300,000 - - - - - 300,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Water Fund - Bond Proceeds 1,420,000 50,000 50,000 State - Local - REET - Other - Subtotal 1,420,000 50,000 - - - - - 50,000 Capital Costs: Design 134,254 - Right of Way - Construction 1,285,746 50,000 50,000 Subtotal 1,420,000 50,000 - - - - - 50,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Water Fund - Bond Proceeds 730,000 50,000 50,000 State - Local - REET - Other - Subtotal 730,000 50,000 - - - - - 50,000 Capital Costs: Design 91,356 - Right of Way - Construction 638,644 50,000 50,000 Subtotal 730,000 50,000 - - - - - 50,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Utilities Field Operations Center Project No: cpxxxx Construct building for utilities field staff use and storage of field equipment. Project Name: Valley AC Main Replacement Project No: cpxxxx Distribution system repair and replacement project required for meeting peak demands and reducing system losses. Projects will replace AC Main in the Valley service area. Project Name: BNSF Utility Crossing Project No: cp1308 Water main improvements required prior to BNSF rail expansion project. Page 293 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Water Fund 1,623,067 10,000 10,000 Bond Proceeds 1,744,778 - State - Local - REET - Other - Subtotal 3,367,845 10,000 - - - - - 10,000 Capital Costs: Design 193,711 - Right of Way - Construction 3,174,134 10,000 10,000 Subtotal 3,367,845 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Water Fund 150,000 - Bond Proceeds 455,000 455,000 State - Local - REET - Other - Subtotal 150,000 455,000 - - - - - 455,000 Capital Costs: Design 150,000 - Right of Way - Construction 455,000 455,000 Subtotal 150,000 455,000 - - - - - 455,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Water Fund - Bond Proceeds 400,000 400,000 State - Local - REET - Other - Subtotal - 400,000 - - - - - 400,000 Capital Costs: Design 40,000 40,000 Right of Way - Construction 360,000 360,000 Subtotal - 400,000 - - - - - 400,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Lea Hill - 132nd Ave Distribution System Modifications Project No: cpxxxx Project will add pressure reducing valve, control valves at Lea Hill reservoirs, and system valves to provide efficient operation of the 132nd Ave Tacoma Intertie. Project Name: SCADA Upgrades Project No: c524a0 Upgrade the existing Supervisory Control and Data Acquisition (SCADA) system, also known as the Telemetry system, to replace obsolete components and allow for improved control of the water utility facilities. Project Name: West Hill Springs Improvements Project No: wabd04 Install flow control valve for automatic shutdown and upgrade disinfection system. This project was identified during the Department of Health Sanitary Survey as a health and safety concern. Page 294 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Water Fund 50,000 181,000 181,000 Bond Proceeds 669,000 669,000 State - Local - REET - Other - Subtotal 50,000 850,000 - - - - - 850,000 Capital Costs: Design 50,000 - Right of Way - Construction 850,000 850,000 Subtotal 50,000 850,000 - - - - - 850,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Water Fund 25,144 34,895 34,895 Bond Proceeds - State - Local - REET - Other - Subtotal 25,144 34,895 - - - - - 34,895 Capital Costs: Design 15,144 - Right of Way - Construction 10,000 34,895 34,895 Subtotal 25,144 34,895 - - - - - 34,895 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Water Fund 8,907 30,000 30,000 Bond Proceeds - State - Local - REET - Other - Subtotal 8,907 30,000 - - - - - 30,000 Capital Costs: Design 8,907 - Right of Way - Construction 30,000 30,000 Subtotal 8,907 30,000 - - - - - 30,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Auburn Way South -Dogwood to Fir Project No: cp1118 Water main improvements constructed in conjunction with Auburn Way South Corridor Improvements. Project Name: Auburn Way South -Fir to Hemlock Project No: cp1119 Water main improvements constructed in conjunction with Auburn Way South Corridor Improvements. Project Name: Auburn Way South Flooding Improvements Phase 2 -17th Street SE Project No: cp1202 Project will replace water main along 17th Avenue SE in conjunction with flood improvements project. Page 295 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Water Fund 5,000 55,000 55,000 Bond Proceeds - State - Local - REET - Other - Subtotal 5,000 55,000 - - - - - 55,000 Capital Costs: Design 5,000 - Right of Way - Construction 55,000 55,000 Subtotal 5,000 55,000 - - - - - 55,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2017 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Water Fund 450,000 450,000 Bond Proceeds 450,000 450,000 State - Local - REET - Other - Subtotal - - 450,000 450,000 - - - 900,000 Capital Costs: Design 100,000 100,000 Right of Way - Construction 350,000 450,000 800,000 Subtotal - - 450,000 450,000 - - - 900,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Water Fund 6,325,438 1,395,895 100,000 950,000 500,000 500,000 925,000 4,370,895 Bond Proceeds 7,774,778 3,524,000 2,250,000 1,500,000 1,500,000 1,500,000 - 10,274,000 State - - - - - - - - Local - - - - - - - - REET - - - - - - - - Other 1,799,553 200,000 - - - - - 200,000 Subtotal 15,899,769 5,119,895 2,350,000 2,450,000 2,000,000 2,000,000 925,000 14,844,895 Capital Costs: Design 4,239,654 214,000 100,000 - - - 425,000 739,000 Right of Way 920 - - - - - - - Construction 11,659,195 4,905,895 2,250,000 2,450,000 2,000,000 2,000,000 500,000 14,105,895 Subtotal 15,899,769 5,119,895 2,350,000 2,450,000 2,000,000 2,000,000 925,000 14,844,895 Project Name: Auburn Way South -Muckleshoot Plaza to Dogwood Project No: cp1218 Water main improvements constructed in conjunction with Auburn Way South Corridor Improvements. Project Name: 24" White River Crossing Project No: cpxxxx The facilities evaluation study conducted in 2013-2014 found a suspected leak on the 24" steel transmission main crossing the White River. The approximate location was determined, but further investigation is required to assess the degree and magnitude of the leak. This project will provide for full replacement of the river crossing. TOTAL CAPITAL COSTS and FUNDING SOURCES - WATER Page 296 2015-2016 Biennial Budget Section VII: Capital Planning $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 Working Capital Bond Proceeds Other Sources Water Utility Projects 2015 / 2016 Revenue Sources 2015 2016 $0 $1,500,000 $3,000,000 $4,500,000 $6,000,000 2015 2016 2017 2018 2019 2020 Water Utility Projects Projected Capital Expenditures Page 297 2015-2016 Biennial Budget Section VII: Capital Planning Page 298 2015-2016 Biennial Budget Section VII: Capital Planning Sanitary Sewer Projects Six capital projects totaling $2,605,160 are budgeted for 2015 and three capital projects totaling $2,490,000 are budgeted for 2016. The significant projects include the following:  The Sanitary Sewer Replacement Program ($1,930,000 in 2015 and $2,050,000 in 2016) is an annual program for the repair and replacement of broken sewer mains and facilities. Additionally, system improvements that enhance the ability to maintain services are included.  The Street Utility Improvements Project ($200,000 in both 2015 and 2016) will replace sewer lines in coordination with SOS and Arterial Street improvements.  The Auburn Way South Flooding Phase 2 Project ($415,160 in 2015) will replace the City sewer mains and portions of side sewers within the right-of-way in 17th Street SE in conjunction with storm drainage and water improvements. (See Map – “A”)  The Vactor Decant Facility ($30,000 in 2015 and $240,000 in 2016) will allocate funds to construct a decant facility for sewer vactor waste. (See Map – “B”) This project will decrease the future operating budget by reducing the expenses associated with hauling saturated waste to the County landfill. Page 299 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion: Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Sewer Fund 1,706,183 1,930,000 2,050,000 300,000 1,500,000 300,000 1,500,000 7,580,000 Federal - Bond Proceeds - Local - REET - Other - Subtotal 1,706,183 1,930,000 2,050,000 300,000 1,500,000 300,000 1,500,000 7,580,000 Capital Costs: Design 292,852 290,000 307,500 200,000 150,000 200,000 150,000 1,297,500 Right of Way - Construction 1,413,331 1,640,000 1,742,500 100,000 1,350,000 100,000 1,350,000 6,282,500 Subtotal 1,706,183 1,930,000 2,050,000 300,000 1,500,000 300,000 1,500,000 7,580,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion: Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Sewer Fund 548,000 200,000 200,000 200,000 200,000 200,000 200,000 1,200,000 Federal - Bond Proceeds - Local - REET - Other - Subtotal 548,000 200,000 200,000 200,000 200,000 200,000 200,000 1,200,000 Capital Costs: Design 54,800 20,000 20,000 20,000 20,000 20,000 20,000 120,000 Right of Way - Construction 493,200 180,000 180,000 180,000 180,000 180,000 180,000 1,080,000 Subtotal 548,000 200,000 200,000 200,000 200,000 200,000 200,000 1,200,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2016 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Sewer Fund 30,000 240,000 270,000 Federal - Bond Proceeds - Local - REET - Other - Subtotal - 30,000 240,000 - - - - 270,000 Capital Costs: Design 15,000 30,000 45,000 Right of Way 15,000 15,000 Construction 210,000 210,000 Subtotal - 30,000 240,000 - - - - 270,000 Project Name: Vactor Decant Facility Funds allocated to construct a decant facility for sewer vactor waste. Project No: cpxxxx Project Name: Sanitary Sewer Repair & Replacement Repair and replace broken sewer mains and other facilities. These lines will be identified through television inspection and routine cleaning. This particular program includes proposed projects which do not have an approved Project Management Plan, or are not associated with the SOS or other transportation improvements. Anticipated projects include bi-annual, stand-alone, repair and replacement projects for sewer lines which are broken, misaligned, "bellied" or otherwise require an inordinate amount of maintenance effort or present a risk of backup or trench failure, and facilities which generate consistent odor complaints. Additionally, system improvements which enhance the ability to maintain service are included here. Project No: cpxxxx Project Name: Street Utility Improvements Project No: cpxxxx Sewer line replacement in coordination with the Save our Streets (SOS) program and arterial improvements. Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): This project would decrease the future operating budget by reducing the expenses associated with hauling saturated waste to the County landfill. Page 300 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion: Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Sewer Fund 325,000 25,000 350,000 375,000 Federal - Bond Proceeds - Local - REET - Other - Subtotal 325,000 25,000 - - - - 350,000 375,000 Capital Costs: Design 325,000 25,000 350,000 375,000 Right of Way - Construction - Subtotal 325,000 25,000 - - - - 350,000 375,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Sewer Fund 65,200 415,160 415,160 Federal - Bond Proceeds - Local - REET - Other - Subtotal 65,200 415,160 - - - - - 415,160 Capital Costs: Design 65,200 - Right of Way - Construction 415,160 415,160 Subtotal 65,200 415,160 - - - - - 415,160 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Sewer Fund 370,940 5,000 5,000 Federal - Bond Proceeds - Local - REET - Other - Subtotal 370,940 5,000 - - - - - 5,000 Capital Costs: Design 29,440 - Right of Way - Construction 341,500 5,000 5,000 Subtotal 370,940 5,000 - - - - - 5,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: BNSF Utility Crossings Project No: cp1308 Replace one sewer main which crosses under the BNSF railroad tracks to ensure that it complies with pipeline casing requirements prior to the BNSF construction of a third track within their right-of-way. Project No: cpxxxx Update the Comprehensive Sewer Plan to be consistent with the City's overall Comprehensive Plan update as required by the State of Washington. Project Name: Auburn Way South Flooding Improvement -Phase 2 Project No: cp1202 Replace the City sewer main and portions of side sewers within the right-of-way in 17th Street SE in conjunction with storm drainage and water improvements. Project Name: Comprehensive Sewer Plan Update Page 301 2015-2016 Biennial Budget Section VII: Capital Planning Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Sewer Fund 3,015,323 2,605,160 2,490,000 500,000 1,700,000 500,000 2,050,000 9,845,160 Federal - - - - - - - - Bond Proceeds - - - - - - - - Local - - - - - - - - REET - - - - - - - - Other - - - - - - - - Subtotal 3,015,323 2,605,160 2,490,000 500,000 1,700,000 500,000 2,050,000 9,845,160 Capital Costs: Design 767,292 350,000 357,500 220,000 170,000 220,000 520,000 1,837,500 Right of Way - 15,000 - - - - - 15,000 Construction 2,248,031 2,240,160 2,132,500 280,000 1,530,000 280,000 1,530,000 7,992,660 Subtotal 3,015,323 2,605,160 2,490,000 500,000 1,700,000 500,000 2,050,000 9,845,160 TOTAL CAPITAL COSTS and FUNDING SOURCES - SEWER Page 302 2015-2016 Biennial Budget Section VII: Capital Planning $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 Working Capital Sanitary Sewer Projects 2015 / 2016 Revenue Sources 2015 2016 $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 2015 2016 2017 2018 2019 2020 Sanitary Sewer Projects Projected Capital Expenditures Page 303 2015-2016 Biennial Budget Section VII: Capital Planning Page 304 2015-2016 Biennial Budget Section VII: Capital Planning Storm Drainage Projects Sixteen capital projects totaling $5,352,442 are budgeted for 2015 and ten capital projects totaling $2,220,000 are budgeted for 2016. The most significant projects are as follows:  The Pipeline Repair and Replacement Project ($1,000,000 in 2015 and $100,000 in 2016) will include projects identified as those requiring replacement of existing infrastructure. These projects support street repairs and other utility replacement programs requiring coordination.  The Auburn Way S Flooding, Phase 2 Project ($1,482,392 in 2015) will construct conveyance improvements to 17th Street SE as part of the Metro Realignment Project. The project will replace conveyance line from A Street SE to K Street SE and add an additional 7 acre feet of storage within the existing A Street SE detention pond. (See Map – “A”)  The West Main Street Pump Station Upgrade ($125,000 in 2015 and $985,000 in 2016) will update the existing pump station by providing a redundant pump and telemetry system, meeting level of service goals. (See Map – “B”)  The M & O Storm Drainage Improvements Project ($840,050 in 2015) will construct storm drainage improvements and expand the vactor decant facility at the City’s maintenance and operations facility. (See Map – “C”)  The Eastridge Manor Outfall Replacement Project will replace the existing deteriorated outfall with new High Density Polyethylene (HDPE). Two existing outfalls may be combined into a single outfall and improvements to the Golf Course conveyance system may be needed. (See Map – “D”) Page 305 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Storm Drainage Fund 30,000 400,000 400,000 Bond Proceeds - State - Local - REET - Other - Subtotal 30,000 400,000 - - - - - 400,000 Capital Costs: Design 30,000 60,000 60,000 Right of Way - Construction 340,000 340,000 Subtotal 30,000 400,000 - - - - - 400,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: YES Anticipated Year of Completion:2016 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Storm Drainage Fund 40,000 250,000 290,000 Bond Proceeds - State - Local - REET - Other - Subtotal - 40,000 250,000 - - - - 290,000 Capital Costs: Design 40,000 40,000 Right of Way - Construction 250,000 250,000 Subtotal - 40,000 250,000 - - - - 290,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: YES Anticipated Year of Completion:2016 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Storm Drainage Fund 40,000 160,000 200,000 Bond Proceeds - State - Local - REET - Other (Other Agency)- Subtotal - 40,000 160,000 - - - - 200,000 Capital Costs: Design 40,000 40,000 Right of Way - Construction 160,000 160,000 Subtotal - 40,000 160,000 - - - - 200,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: M Street SE Storm Improvement This project will install a replacement pipe of greater capacity from 3rd Street SE to Main Street to alleviate periodic flooding in this area as a result of upstream flows. Project No: cpxxxx Improve drainage ditch capacity along the north side of Howard Road. Improve inlet capacity and upsize existing conveying line which flows north through the Coal Creek Springs Pump Station property. Install overflow line with adjustable gate to the existing line flowing westerly in 21st St SE. Project Name: Howard Road Improvement Project No: cpxxxx Project Name: 37th St. NW Storm Improvement Project No: cpxxxx This project would increase existing pipes to provide additional capacity to alleviate current periodic flooding conditions in vicinity of I St NW. This would also provide relief to the flooding experienced on the Interurban Bike Trail. Page 306 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion: Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Storm Drainage Fund 667,652 1,000,000 100,000 1,000,000 100,000 1,000,000 100,000 3,300,000 Bond Proceeds - State - Local - REET - Other - Subtotal 667,652 1,000,000 100,000 1,000,000 100,000 1,000,000 100,000 3,300,000 Capital Costs: Design 87,930 100,000 100,000 100,000 300,000 Right of Way - Construction 579,722 1,000,000 1,000,000 1,000,000 3,000,000 Subtotal 667,652 1,000,000 100,000 1,000,000 100,000 1,000,000 100,000 3,300,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Storm Drainage Fund - Bond Proceeds 157,068 1,482,392 1,482,392 State - Local - REET - Other - Subtotal 157,068 1,482,392 - - - - - 1,482,392 Capital Costs: Design 157,068 - Right of Way - Construction 1,482,392 1,482,392 Subtotal 157,068 1,482,392 - - - - - 1,482,392 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Storm Drainage Fund 1,384,355 10,000 10,000 Bond Proceeds 2,406,347 - State - Local - REET - Other - Subtotal 3,790,702 10,000 - - - - - 10,000 Capital Costs: Design 350,702 - Right of Way - Construction 3,440,000 10,000 10,000 Subtotal 3,790,702 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project No: cpxxxx Projects identified as those requiring replacement of existing infrastructure. These projects support street repairs and other utility replacement programs, requiring coordination. This project would install a new storm drain from the NW corner of the airport property (MH I107) to the existing Brannan Park storm pump station. This pipe would replace the existing 30-inch diameter pipe generally located along the 30th St NE alignment and the northerly boundary of Brannan Park by improving the conveyance system’s hydraulic capacity, thereby reducing the potential for stormwater flooding into the street. • 3,820 feet of 42-in.-diameter gravity storm drain from the NW corner of airport property to the existing Brannan Park storm pump station • Removal of floatable capture baffles upstream of the Brannan Park pump station (these are not needed to protect the pumps and reduce the system’s hydraulic capacity) Project No: cp1122 Project Name: Auburn Way South Flooding, Phase 2 Project No: cp1202 Construct conveyance improvement to 17th Street SE as part of Metro Realignment Project. Replace existing conveyance line from A Street SE to K Street SE and add an additional 7 ac-ft. of storage within the existing A Street SE detention pond. Project Name: Pipeline Repair & Replacement Program Project Name: 30th Street NE Area Flooding, Phase 1 Page 307 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2014 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Storm Drainage Fund 75,000 600,000 675,000 Bond Proceeds - State - Local - REET - Other - Subtotal - - 75,000 600,000 - - - 675,000 Capital Costs: Design 75,000 75,000 Right of Way - Construction 600,000 600,000 Subtotal - - 75,000 600,000 - - - 675,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2016 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Storm Drainage Fund 125,000 985,000 1,110,000 Bond Proceeds - State - Local - REET - Other - Subtotal - 125,000 985,000 - - - - 1,110,000 Capital Costs: Design 125,000 125,000 Right of Way - Construction 985,000 985,000 Subtotal - 125,000 985,000 - - - - 1,110,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion: Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Storm Drainage Fund 233,367 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Bond Proceeds - Federal - State - Local - Other - Subtotal 233,367 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Capital Costs: Design 15,296 - Right of Way - Construction 218,071 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Subtotal 233,367 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Locate a storm drain line to capture stormwater from the two residential developments at the west edge of the former CRISTA Ministries property. Currently, stormwater flows are discharged onto a depressed area on the CRISTA Ministries property where its infiltration is limited by high groundwater levels that occur during extended periods of high flows on the Green River. This phase would construct a new storm drain within I St. NE southward to connect into the upgraded 42-inch diameter (Phase 1) storm drain near the intersection at I St. NE and 30th St. NE. The 42-inch diameter line would have sufficient available capacity to convey the I St. NE flows. Key components of Phase 2 include: • 1,760 feet of 15-inch diameter gravity storm drain • Catch basin and incidental grading to collect stormwater at the upstream end of system Project No: cpxxxx Project Name: West Main Street Pump Station Upgrade Project No: cpxxxx This project will update the existing pump station by providing a redundant pump and telemetry system meeting level of service goals. Project Name: Street Utility Improvements Project No: cpxxxx Storm drainage conveyance improvements in coordination with Arterial and SOS improvements. Project Name: 30th Street NE Area Flooding, Phase 2 Page 308 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion: Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Storm Drainage Fund 340,000 10,000 250,000 260,000 Bond Proceeds - Federal - State - Local - Other - Subtotal 340,000 10,000 - - - - 250,000 260,000 Capital Costs: Design 340,000 10,000 250,000 260,000 Right of Way - Construction - Subtotal 340,000 10,000 - - - - 250,000 260,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2019 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Storm Drainage Fund 1,125,000 5,000 5,000 55,000 55,000 5,000 125,000 Bond Proceeds - Federal - State 282,000 250,000 250,000 Local 269,693 - Other 29,198 - Subtotal 1,705,891 255,000 5,000 55,000 55,000 5,000 - 375,000 Capital Costs: Design 369,931 - Right of Way 350,960 250,000 250,000 Construction 985,000 5,000 5,000 55,000 55,000 5,000 125,000 Subtotal 1,705,891 255,000 5,000 55,000 55,000 5,000 - 375,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Storm Drainage Fund 357,100 810,000 810,000 Bond Proceeds - Federal - State - Local - Other - Subtotal 357,100 810,000 - - - - - 810,000 Capital Costs: Design 172,100 - Right of Way 185,000 - Construction 810,000 810,000 Subtotal 357,100 810,000 - - - - - 810,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Eastridge Manor Outfall Replacement Project No: cp1316 Replace the existing deteriorated outfall with new High Density Polyethylene (HDPE). Two existing outfalls may be combined into a single outfall. Improvements to the Golf Course conveyance system may be needed. Project Name: Comprehensive Storm Drainage Plan Update Project No: cp1405 Update the Comprehensive Storm Drainage Plan to be consistent with the City's overall Comprehensive Plan update as required by the State of Washington. Project Name: Mill Creek Wetland 5K Reach Restoration Project No: cp0746 Mill Creek Wetland 5K reach (W5K) is a stream restoration project to provide improved conveyance and habitat along an approximate one mile reach of Mill Creek between West Main Street and SR 167. The project includes construction of a new larger stream culvert at 15th Street NW for improved hydraulic conveyance and fish passage, removal of invasive vegetation, native tree and shrub plantings. The project is being conducted in partnership with the Army Corps of Engineers under the Corps' Ecosystem Restoration Program. The City's cost share for construction is 35%, and the federal cost share is 65%. The value of City-owned lands used for the project are credited toward the City's cost share. Total federal funding for the project (not shown below) is approximately $3.9 million based on the most recent Corps estimates of $6 million for total project costs. Page 309 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Storm Drainage Fund 41,356 10,000 10,000 Bond Proceeds 500,000 - Federal - State - Local - Other - Subtotal 541,356 10,000 - - - - - 10,000 Capital Costs: Design 137,714 - Right of Way - Construction 403,642 10,000 10,000 Subtotal 541,356 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2017 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Storm Drainage Fund 150,000 150,000 150,000 450,000 Bond Proceeds - Federal - State - Local - Other - Subtotal - 150,000 150,000 150,000 - - - 450,000 Capital Costs: Design 150,000 150,000 Right of Way 50,000 50,000 Construction 100,000 150,000 250,000 Subtotal - 150,000 150,000 150,000 - - - 450,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2016 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Storm Drainage Fund 40,000 135,000 175,000 Bond Proceeds - Federal - State - Local - Other - Subtotal - 40,000 135,000 - - - - 175,000 Capital Costs: Design 40,000 40,000 Right of Way - Construction 135,000 135,000 Subtotal - 40,000 135,000 - - - - 175,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: BNSF Utilities Crossing Project No: cp1308 Replace or extend as needed the existing crossing casings to accommodate the 3rd rail improvement. Project Name: Hillside Drainage Assessment Project No: cpxxxx The existing drainage system includes pipes that discharge over hillsides. While a preliminary inventory and mapping of locations has been completed, field-locating and detailed inspection is warranted to define deficiencies. Project Name: North Airport Area Improvements Project No: cpxxxx This project would provide additional storage depth in Pond I and replace the existing inlet pipe at a lower invert to the pond, and install a backflow preventer at the outlet. The project also includes the installation of a second backflow preventer at the overflow to 30 St NE to protect the hangar area. Page 310 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2018 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Storm Drainage Fund 40,000 260,000 40,000 260,000 600,000 Bond Proceeds - Federal - State - Local - Other - Subtotal - 40,000 260,000 40,000 260,000 - - 600,000 Capital Costs: Design 40,000 40,000 80,000 Right of Way 50,000 50,000 100,000 Construction 210,000 210,000 420,000 Subtotal - 40,000 260,000 40,000 260,000 - - 600,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Storm Drainage Fund 164,920 305,080 305,080 Bond Proceeds - Federal - State 989,513 9,887 9,887 Local - Other 164,917 525,083 525,083 Subtotal 1,319,350 840,050 - - - - - 840,050 Capital Costs: Design - Right of Way - Construction 840,050 840,050 Subtotal - 840,050 - - - - - 840,050 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Storm Drainage Fund 4,343,750 3,085,080 2,220,000 1,945,000 515,000 1,105,000 450,000 9,320,080 Bond Proceeds 3,063,415 1,482,392 - - - - - 1,482,392 Federal - - - - - - - - State 1,271,513 259,887 - - - - - 259,887 Local 269,693 - - - - - - - REET - - - - - - - - Other 194,115 525,083 - - - - - 525,083 Subtotal 9,142,486 5,352,442 2,220,000 1,945,000 515,000 1,105,000 450,000 11,587,442 Capital Costs: Design 1,660,741 505,000 175,000 40,000 100,000 - 350,000 1,170,000 Right of Way 535,960 250,000 100,000 - 50,000 - - 400,000 Construction 5,626,435 4,597,442 1,945,000 1,905,000 365,000 1,105,000 100,000 10,017,442 Subtotal 7,823,136 5,352,442 2,220,000 1,945,000 515,000 1,105,000 450,000 11,587,442 TOTAL CAPITAL COSTS and FUNDING SOURCES - STORM DRAINAGE Project Name: Annexation Area Small Storm Improvement Project No: cpxxxx Improve existing drainage conditions for the annexation areas. Project Name: M & O Storm Drainage Improvements Project No: cp1320 This project will construct storm drainage improvements and expand the vactor decant facility at the City's maintenance and operations facility. Page 311 2015-2016 Biennial Budget Section VII: Capital Planning $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 Working Capital Bond Proceeds Grant Other Storm Drainage 2015 / 2016 Revenue Sources 2015 2016 $0 $1,500,000 $3,000,000 $4,500,000 $6,000,000 2015 2016 2017 2018 2019 2020 Storm Drainage Projects Projected Capital Expenditures Page 312 2015-2016 Biennial Budget Section VII: Capital Planning Page 313 2015-2016 Biennial Budget Section VII: Capital Planning Page 314 2015-2016 Biennial Budget Section VII: Capital Planning Parks, Arts and Recreation Projects Seven projects totaling $530,000 are budgeted for 2015 and five capital projects totaling $9,145,000 are budgeted for 2016. The most significant projects include following:  The Auburn Community and Youth/Teen Center ($300,000 in 2015 and $8,300,000 in 2016) will construct a new 15,100 sq. ft. Community Center as well as repurpose the existing Parks, Recreation and Arts Administrative building into a Youth/Teen Center. The project includes site improvements associated with the construction at the Les Gove Campus and 3,000 sq. ft. of administrative space for the Parks Department, meeting, activity and fitness space as well as a dedicated youth/teen center. (See Map – “A”)  The Sunset Park Project ($15,000 in 2015 and $385,000 in 2016) will expand the playground area to include a spray park and additional play activities. (See Map – “B”)  The Les Gove Park Improvements Project will provide funding for the design and implementation of recommendations from the completed Les Gove Master Plan that will increase user safety, encourage public use and community connectivity. (See Map – “C”) Page 315 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:2016 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Municipal Parks Constr. Fund 25,321 50,000 50,000 Federal - State - Other Local Agencies - REET - Other -Park Impact Fee 50,000 50,000 Subtotal 25,321 - 100,000 - - - - 100,000 Capital Costs: Design 25,321 10,000 10,000 Acquisition - Construction 90,000 90,000 Subtotal 25,321 - 100,000 - - - - 100,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $6,000 Capacity Project: NO Anticipated Year of Completion:2016 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Municipal Parks Constr. Fund - Federal - State 3,000,000 3,000,000 REET 492,046 300,000 759,219 1,059,219 Other (Solid Waste Fees)1,000,000 - Cumulative Reserve Fund 1,221,084 1,221,084 Capital Improvement Fund 328 3,319,697 3,319,697 Subtotal 1,492,046 300,000 8,300,000 - - - - 8,600,000 Capital Costs: Design 1,300,857 300,000 300,000 Demolition 191,189 - Construction - 8,300,000 8,300,000 Subtotal 1,492,046 300,000 8,300,000 - - - - 8,600,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $150,000 Capacity Project: NO Anticipated Year of Completion:2016 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Municipal Parks Constr. Fund - Federal - State - Local - REET - Other (KC Prop 2)40,000 260,000 300,000 Subtotal - 40,000 260,000 - - - - 300,000 Capital Costs: Design 40,000 10,000 50,000 Right of Way - Construction 250,000 250,000 Subtotal - 40,000 260,000 - - - - 300,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $5,000 Construct a new 15,100 sq. ft. Community Center facility as well as repurpose the existing Parks, Recreation and Arts Administration building into a Youth/Teen Center. The project includes site improvements associated with the construction at Les Gove Campus and 3,000 sq. ft. of administrative space for the Parks Department, meeting, activity and fitness space as well as a dedicated youth/teen center. The State has allocated $3 million of the capital budget to the City to fund the project. Project Name: Isaac Evans Park Repair trail throughout park, improve playground and develop reforestation plan. Project No: cpxxxx Project Name: Les Gove Park Improvements Project No: cpxxxx Based on "to be completed" Les Gove Master Plan, design and implement recommendations that will increase user safety, encourage public use and community connectivity. Project Name: Auburn Community and Youth/Teen Center Project No: cp0925 Page 316 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion: Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Municipal Parks Constr. Fund 25,000 25,000 25,000 25,000 100,000 Federal - State 50,000 50,000 75,000 75,000 75,000 75,000 400,000 Local - REET - Other (Parks Impact Fee)10,922 50,000 50,000 75,000 75,000 75,000 75,000 400,000 Subtotal 10,922 100,000 100,000 175,000 175,000 175,000 175,000 900,000 Capital Costs: Design - Property Acquisition - Construction 10,922 100,000 100,000 175,000 175,000 175,000 175,000 900,000 Subtotal 10,922 100,000 100,000 175,000 175,000 175,000 175,000 900,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2018 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Municipal Parks Constr. Fund 25,000 25,000 Federal - State - Local - Other (KC Prop 2)100,000 100,000 Other (Park Impact & Mitigation)250,000 250,000 Subtotal - 25,000 - - 350,000 - - 375,000 Capital Costs: Design 25,000 25,000 Right of Way - Construction 350,000 350,000 Subtotal - 25,000 - - 350,000 - - 375,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $5,000 Capacity Project: NO Anticipated Year of Completion:2018 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Municipal Parks Constr. Fund 25,000 25,000 Federal - State - Local - REET - Other (TBD)575,000 575,000 Subtotal - 25,000 - - 575,000 - - 600,000 Capital Costs: Design 25,000 75,000 100,000 Right of Way - Construction 500,000 500,000 Subtotal - 25,000 - - 575,000 - - 600,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $5,000 Project Name: Miscellaneous Park Improvements Project Name: Auburndale Park Project No: cpxxxx Develop a Master Plan for the park, install an irrigation system, new play structure and improve signage. Project No: cpxxxx Minor park improvements including shelters, roofs, playgrounds, irrigation and restrooms. Project Name: Auburndale Park II Project No: cpxxxx Develop a Master Plan in 2015; improve the existing trail system and install signage and play structure. Project No: cpxxxx Page 317 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2016 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Municipal Parks Constr. Fund - Federal - State - Local - Other (Park Impact Fee)15,000 185,000 200,000 Other (Contributions & Donations)200,000 200,000 Subtotal - 15,000 385,000 - - - - 400,000 Capital Costs: Design 15,000 15,000 Right of Way - Construction 385,000 385,000 Subtotal - 15,000 385,000 - - - - 400,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Municipal Parks Constr. Fund 160,269 - Federal 561,514 - State 276,443 - Local 132,898 - REET - Other (Storm Fund)10,000 25,000 25,000 Subtotal 1,141,124 25,000 - - - - - 25,000 Capital Costs: Design 145,379 - Right of Way - Construction 995,745 25,000 25,000 Subtotal 1,141,124 25,000 - - - - - 25,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Municipal Parks Constr. Fund 185,590 50,000 50,000 25,000 25,000 25,000 25,000 200,000 Cumulative Reserve Fund - - 1,221,084 - - - - 1,221,084 Capital Improvements Fund 328 - - 3,319,697 - - - - 3,319,697 Federal 561,514 - - - - - - - Local 132,898 - - - - - - - State 276,443 50,000 3,050,000 75,000 75,000 75,000 75,000 3,400,000 Other (Park Impact Fee)10,922 65,000 285,000 75,000 325,000 75,000 75,000 900,000 Other (Solid Waste Fees)1,000,000 - - - - - - - Other (Storm Fund)10,000 25,000 - - - - - 25,000 Other (KC Prop 2)- 40,000 260,000 - 100,000 - - 400,000 REET 492,046 300,000 759,219 - - - - 1,059,219 Other TBD & Contributions - - 200,000 - 575,000 - - 775,000 Subtotal 2,669,413 530,000 9,145,000 175,000 1,100,000 175,000 175,000 11,300,000 Capital Costs: Design 1,471,557 405,000 20,000 - 75,000 - - 500,000 Property Acquisition - - - - - - - - Right of Way 191,189 - - - - - - - Construction 1,006,667 125,000 9,125,000 175,000 1,025,000 175,000 175,000 10,800,000 Subtotal 2,669,413 530,000 9,145,000 175,000 1,100,000 175,000 175,000 11,300,000 The project will design and construct approximately 800 feet of levee setback along the left bank of the Green River at the City's Fenster Nature Park property. The project is intended to improve fish habitat and provide refuge for salmonids as well as create additional flood storage capacity during periods of higher river flow during/after storm events and/or when additional volumes of water are released from Howard Hanson Dam. This project will complete floodplain restoration and habitat improvements along an approximately two mile reach of the Green River that begins at Auburn Narrows in unincorporated King County and ends at Fenster Nature Park in Auburn. The City is partnering with King County and the Veteran's Conservation Corp to construct the project, which is scheduled to be completed in 2015. TOTAL CAPITAL COSTS and FUNDING SOURCES - MUNICIPAL PARKS Project Name: Fenster Levee Setback Project No: cp1016 Project Name: Sunset Park Project No: cpxxxx Expand playground area to include spray park and additional play activities. Coordinate improvements with service club and Lakeland Hills HOA. Page 318 2015-2016 Biennial Budget Section VII: Capital Planning $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 Municipal Parks Fund Federal & State Grants Capital Improvement Fund Park Impact & Mitigation REET Other Parks, Arts & Recreation Projects 2015 / 2016 Revenue Sources 2015 2016 $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 2015 2016 2017 2018 2019 2020 Parks , Arts & Recreation Projects Projected Capital Expenditures Page 319 2015-2016 Biennial Budget Section VII: Capital Planning Page 320 2015-2016 Biennial Budget Section VII: Capital Planning General Municipal and Community Improvement Projects Twelve Community Improvement Projects totaling $1,327,562 are budgeted for 2015 and seven projects totaling $823,881 are budgeted for 2016. Six General Municipal Building Projects totaling $1,629,426 are budgeted for 2015 and four projects totaling $1,258,527 are budgeted for 2016. The “Community Improvement Projects” include the following:  The Citywide Sidewalk Repairs & Improvements Project ($325,000 in both 2015 and 2016) is an annual program for sidewalk repair and improvements throughout the City. Yearly projects are selected based on criteria such as gap closure, safe walking routes to schools, connectivity to transit service and ADA requirements.  The Traffic Signal Improvements Project ($175,000 in both 2015 and 2016) program will replace traffic signal cabinets and equipment, video detection cameras and pedestrian pushbuttons.  Local Revitalization Debt Service ($222,942 in 2015 and $223,091 in 2016) for GO Bonds issued for the Downtown Promenade Improvements.  The City Downtown Public Parking Lot Reconfiguration Project ($159,620 in 2015) will reconfigure the City owned public parking lot between Safeway and Main Street to address pedestrian and vehicular circulation. (See Map – “E”) The “General Municipal Building Projects” include the following:  Construction of a Vehicle Maintenance Bay ($250,000 in 2015 and 2016) for heavy equipment and large vehicles to improve efficiency and the ability to perform inspections and maintenance on more than one large vehicle at a time. (See Map – “A”)  Construction of a Storage Building for minor equipment and tools ($400,000 in 2015) will replace seven aging cargo containers. The new structure would be complete with electrical, plumbing and insulation. (See Map – “B”)  The M&O Fuel Tank Replacement Project ($70,000 in 2015 and $250,000 in 2016) will replace three 10,000 gallon underground tanks that were installed in 1989 with new above ground tanks. This project will provide future costs savings to the City due to reduced maintenance and inspections costs. (See Map – “C”)  The M&O Vehicle Storage Bay Improvements Project ($100,000 in 2015 and 2016) will enclose the eight existing bays to provide weather protection for the street sweepers, vactors, sanding and snow plow equipment. Included is the construction of a storage shed, improving space utilization and traffic flow throughout M&O. (See Map – “D”)  City Hall Annex Debt Service ($659,426 in 2015 and $658,527 in 2016) for GO Bonds issued for the City Hall Annex. Page 321 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Capital Improvement Fund 328 - Federal - State - Local - REET 50,000 5,000 5,000 Other - Subtotal 50,000 5,000 - - - - - 5,000 Capital Costs: Design 10,000 - Right of Way - Construction 40,000 5,000 5,000 Subtotal 50,000 5,000 - - - - - 5,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $500 Capacity Project: NO Anticipated Year of Completion:Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Capital Improvement Fund 328 25,000 25,000 25,000 25,000 25,000 25,000 150,000 Federal - State 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Local - REET 200,000 200,000 400,000 Other - Subtotal - 325,000 325,000 125,000 125,000 125,000 125,000 1,150,000 Capital Costs: Design 15,000 15,000 15,000 15,000 15,000 15,000 90,000 Right of Way - Construction 310,000 310,000 110,000 110,000 110,000 110,000 1,060,000 Subtotal - 325,000 325,000 125,000 125,000 125,000 125,000 1,150,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total General Fund - Federal - State - Local - REET 175,000 175,000 175,000 175,000 175,000 175,000 175,000 1,050,000 Other - Subtotal 175,000 175,000 175,000 175,000 175,000 175,000 175,000 1,050,000 Capital Costs: Design 25,000 25,000 25,000 25,000 25,000 25,000 25,000 150,000 Right of Way - Construction 150,000 150,000 150,000 150,000 150,000 150,000 150,000 900,000 Subtotal 175,000 175,000 175,000 175,000 175,000 175,000 175,000 1,050,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 This project includes replacing traffic signal cabinets and equipment, video detection cameras and pedestrian pushbuttons. This project will also make safety improvements to our signals including auxiliary heads and flashing yellow arrows, or capacity improvements such as right-turn overlap signals. The City uses current traffic counts and collision data to determine the intersections to improve. Project Name: Annual Traffic Signal Improvements Project No: cpxxxx Project Name: 8th Street NE & C Street NW ITS Improvements This project will expand the City's ITS network to improve travel reliability, maintenance response, and emergency management capabilities. The project includes the design, coordination, permitting, and construction of the ITS expansion on the 8th Street NE/Lea Hill Road corridor and at the C Street NW/W Main Street, C Street NW/3rd Street NW, and A Street NW/3rd Street NW intersections. Project No: cp1226 Project Name: Citywide Sidewalk Repairs & Improvements Project No: cpxxxx Project funds sidewalk improvements at multiple locations throughout the City. A sidewalk inventory was completed in 2004. Annual projects are selected based upon criteria such as: gap closure, safe walking routes to schools, completion of downtown pedestrian corridor or "linkage", connectivity to transit service, ADA requirements, and "Save our Streets" (SOS) project locations. Page 322 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total General Fund - Federal - State - Local - REET 76,368 - Other (Traffic Impact)494,855 25,000 20,000 20,000 65,000 20,000 150,000 Subtotal 571,223 25,000 20,000 20,000 65,000 20,000 - 150,000 Capital Costs: Design 170,706 - Right of Way - Construction 400,517 25,000 20,000 20,000 65,000 20,000 150,000 Subtotal 571,223 25,000 20,000 20,000 65,000 20,000 - 150,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Capital Improvement Fund 328 22,000 - Federal - State - Local - REET 60,000 30,000 30,000 30,000 30,000 30,000 30,000 180,000 Other - Subtotal 82,000 30,000 30,000 30,000 30,000 30,000 30,000 180,000 Capital Costs: Design - Right of Way - Construction 82,000 30,000 30,000 30,000 30,000 30,000 30,000 180,000 Subtotal 82,000 30,000 30,000 30,000 30,000 30,000 30,000 180,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total General Fund - Federal - State - Local - REET 516,232 222,942 223,091 225,210 224,810 228,610 237,310 1,361,973 Other - Subtotal 516,232 222,942 223,091 225,210 224,810 228,610 237,310 1,361,973 Capital Costs: Design - Right of Way - Long-Term Debt Service 516,232 222,942 223,091 225,210 224,810 228,610 237,310 1,361,973 Subtotal 516,232 222,942 223,091 225,210 224,810 228,610 237,310 1,361,973 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project No: cp0767 Project Name: Public Art Project No: cpxxxx The City designates $30,000 annually toward the purchase of public art, for placement at various locations throughout the City. Project Name: Local Revitalization Project No: cpxxxx To pay debt service costs on 2010 General Obligation bonds issued for the Downtown Promenade Improvements. Local Revitalization financing is a credit on the State's portion of sales tax that the City will receive through 2035. Project Name: Mohawks Plastic Site Mitigation Project The project consists of developing a wetland mitigation plan and conducting construction within the Goedecke South Property owned by the Sewer Utility in order to compensate for approximately 1.6-acre wetland loss on the Mohawk Plastics property. The project was approved under an existing agreement approved by Resolution No. 4196, June 2007. The project was completed in 2010 and is currently within the 10-year monitoring period, which involves annual maintenance, monitoring and reporting. Page 323 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Federal - State - Local - REET - Other -Wetland Mitigation 4,355 20,790 7,694 7,694 7,694 7,696 51,568 Subtotal 4,355 - 20,790 7,694 7,694 7,694 7,696 51,568 Capital Costs: Design 4,000 4,000 Right of Way 12,090 12,090 Construction 4,355 4,700 7,694 7,694 7,694 7,696 35,478 Subtotal 4,355 - 20,790 7,694 7,694 7,694 7,696 51,568 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2017 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Capital Improvement Fund 328 - Federal - State 550,000 550,000 Local - REET 75,000 75,000 Other 250,000 250,000 Subtotal - 75,000 - 800,000 - - - 875,000 Capital Costs: Design 75,000 75,000 Right of Way - Construction 800,000 800,000 Subtotal - 75,000 - 800,000 - - - 875,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $10,000 Capacity Project: NO Anticipated Year of Completion:2016 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Capital Improvement Fund 328 - Federal - State - Local - REET 90,000 30,000 120,000 Other - Subtotal - 90,000 30,000 - - - - 120,000 Capital Costs: Design 8,000 15,000 23,000 Right of Way - Construction 82,000 15,000 97,000 Subtotal - 90,000 30,000 - - - - 120,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Auburn Environmental Park Boardwalk -Phase 2 Project No: cpxxxx The Auburn Environmental Park (AEP) provides vegetated natural open space within an urbanized area. The AEP provides opportunities for local economic development, water quality improvement, storm water detention, flood control, fish and wildlife enhancement, visual resources, public education, and passive recreation, including walking trails and bird viewing amenities. In 2012, the City completed the construction of approximately 1,200 lineal feet of the first phase (Phase 1) of an elevated boardwalk trail in the Auburn Environmental Park (AEP). This trail extended from West Main Street through existing wetlands in the AEP terminating at the base of the Bird Viewing Tower constructed in 2009. As part of the construction of the elevated boardwalk, the City also installed interpretative signage, bench seating, limited new vehicle parking on Western Avenue and over two acres of wetland species of trees, plants and shrubs. Phase 2 of the elevated boardwalk trail would construct a combination of approximately 2,000 lineal feet of surface trail and elevated boardwalk trail from the current terminus at the Bird Viewing Tower to a connection with the Interurban Trail. The Phase 2 project will further previous and current Councils’ visions of the AEP providing passive recreation and environmental education opportunities for all Auburn citizens. Phase 1: The downtown Pedestrian Kiosks were developed in 2012 as a result of additional funding being available through Local Revitalization Financing. Nine locations were selected within Downtown Auburn for a pedestrian kiosk to be constructed. With the budget available, three kiosks were constructed in 2013 at the Interurban Trail, Sound Transit Plaza, and at 1st Street/South Division Street. Phase 1 proposes construction of three additional kiosks in 2015 and one in 2016. Phase 2: Develop an updated wayfinding program, both pedestrian and vehicular, that would initially begin within Downtown Auburn that could then be expanded Citywide. The current vehicular wayfinding program is lacking in aesthetic appeal, does not coordinate with the vision for Downtown Auburn, and needs refreshing. A design and color scheme have been established with the pedestrian kiosk design that an updated wayfinding program can build upon. Project Name: City Wetland Mitigation Projects Project No: cp1315 This project designs and constructs off-site wetland mitigation in the Auburn Environmental Park for participating development projects as approved through the City's development review process. Design, construction, monitoring, and maintenance of the mitigation is funded through wetland mitigation fees collected by the City. Project Name: Downtown Wayfinding Program Project No: cpxxxx Page 324 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Capital Improvement Fund 328 - Federal - State - Local - REET 75,000 75,000 Other - Subtotal - 75,000 - - - - - 75,000 Capital Costs: Design 75,000 75,000 Right of Way - Construction - Subtotal - 75,000 - - - - - 75,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Capital Improvement Fund 328 - Federal - State - Local - REET 75,000 75,000 Other - Subtotal - 75,000 - - - - - 75,000 Capital Costs: Design 75,000 75,000 Right of Way - Construction - Subtotal - 75,000 - - - - - 75,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Local Revitalization Fund 330 110,000 70,000 70,000 Federal - State - Local - REET - Other - Subtotal 110,000 70,000 - - - - - 70,000 Capital Costs: Design 110,000 70,000 70,000 Right of Way - Construction - Subtotal 110,000 70,000 - - - - - 70,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Green River Park Design Project No: cpxxxx This project provides funding to complete of a Green River Park Master Plan. The City has recently received, via a property transfer from King County and the State of Washington, the riverfront property located along a bend in the Green River between 102nd and 104th Ave SE. These two parcels comprise an approximate 14 acre site, intended to be developed for public use. This future park continues more than 1,000 feet of water access. Much of the property is subject to shoreline regulations as well as other restrictions. Community input is vital to the long-term vision and success of the property. Project Name: Les Gove Campus Master Plan Project No: cpxxxx This project provides the funding to complete a Les Gove Campus Master Plan made necessary by the recent acquisition of the Herr Properties and the proposed construction of the Community and Youth/Teen Center. This plan will consider recreational opportunities; potential community uses; traffic patterns affecting the Les Gove neighborhood; park user, pedestrian, and vehicular safety. The plan will also examine potential City uses and options such as demolition or repurposing of property. Project Name: Main Street Streetscape Urban Design Project No: cpxxxx Develop an urban design concept for Main Street from C Street NW/SW to F Street NE/SE. The design would primarily look at the street environment of Main Street and how the existing buildings will interface with the street. The project will also look at geotechnical analysis of the soil conditions within the Main Street right-of-way as well as preliminary design of utilities in order to develop a cost estimate for a future construction project. Construction is not part of this project. It is anticipated that future budget or grant funding will be sought for the detailed design and construction phases. Page 325 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Local Revitalization Fund 330 220,000 159,620 159,620 Federal - State - Local - REET - Other - Subtotal 220,000 159,620 - - - - - 159,620 Capital Costs: Design 125,867 - Right of Way 94,133 159,620 159,620 Construction - Subtotal 220,000 159,620 - - - - - 159,620 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2016 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Equipment Rental Fund 5,451 100,000 100,000 200,000 Federal - State - Local - REET - Other - Subtotal 5,451 100,000 100,000 - - - - 200,000 Capital Costs: Design - Right of Way - Construction 5,451 100,000 100,000 200,000 Subtotal 5,451 100,000 100,000 - - - - 200,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2016 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Equipment Rental Fund 29,276 250,000 250,000 500,000 Federal - State - Local - REET - Other - Subtotal 29,276 250,000 250,000 - - - - 500,000 Capital Costs: Design - Right of Way - Construction 29,276 250,000 250,000 500,000 Subtotal 29,276 250,000 250,000 - - - - 500,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: M&O Vehicle Storage Bay Improvements Project Name: City Downtown Public Parking Lot Reconfiguration Project No: cpxxxx Reconfigure the City owned public parking lot between Safeway and Main Street to address pedestrian and vehicular circulation; remove existing landscaping to allow more flexibility in the parking lot redesign; explore whether more parking stalls can be added to the lot to aid in providing additional customer parking within Downtown Auburn; and resurface the parking lot. Project Name: Equipment Rental Vehicle Maintenance Bay Project No: cp1223 Build additional vehicle bay at Equipment Rental shop for heavy equipment and large vehicles to improve efficiency and remove choke points. Adding a large vehicle bay with a large vehicle lift will enable us to perform inspections and maintenance on more than one large vehicle at a time, this becomes extremely important during emergency operations such as snow and ice events. The City currently has 2.5 maintenance bays, this project will add one more maintenance bay for a total of 3.5 bays. Project No: cp0711 Enclose the 8 existing bays to provide necessary weather protection for street sweepers, vactors, sanding, and snow plow equipment. Construct storage shed to facilitate removal of portable containers, improving space utilization and traffic flow throughout M&O. Page 326 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2016 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Equipment Rental Fund 70,000 250,000 320,000 Federal - State - Local - REET - Other - Subtotal - 70,000 250,000 - - - - 320,000 Capital Costs: Design 70,000 70,000 Right of Way - Construction 250,000 250,000 Subtotal - 70,000 250,000 - - - - 320,000 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Equipment Rental Fund 100,000 100,000 Federal - State - Local - REET - Other (Water, Sewer & Storm funds)300,000 300,000 Subtotal - 400,000 - - - - - 400,000 Capital Costs: Design - Right of Way - Construction 400,000 400,000 Subtotal - 400,000 - - - - - 400,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Equipment Rental Fund 150,000 150,000 Federal - State - Local - REET - Other - Subtotal - 150,000 - - - - - 150,000 Capital Costs: Design 45,000 45,000 Right of Way - Construction 105,000 105,000 Subtotal - 150,000 - - - - - 150,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): This project will reduce the operating budget due to lower maintenance and inspection costs. Replace our three 10,000 gallon underground tanks with new above ground tanks. Our existing tanks were installed in 1989 and they are single wall fiberglass tanks. The City's current insurance carrier will not insure these tanks once they become 25 years old which will occur in 2014. The City is looking at other insurance options that may remove this age restriction. It will be a benefit to the City to have the tanks above ground in the future due to the reduced maintenance and inspection cost. Project No: cpxxxx Project Name: M & O Small Equipment and Tool Storage Building Project No: cpxxxx Construction of a permanent building to replace the 7 aging cargo containers. The cargo containers were a temporary, inexpensive storage solution but the space layout is very inefficient and they are difficult to maintain. The new structure would be complete with electrical, plumbing and insulation. Water, Sewer, Storm and Equipment Rental will use this building for storage of small tools and equipment. Project Name: M & O Lunchroom Expansion Project No: cpxxxx Expansion of the current lunchroom by redesigning the area to accommodate All-Staff meetings, provide for a training facility, lunch room and also serve as the Department Operations Center (DOC) during an emergency event. In addition, the design would include sliding doors which would allow the area to serve two purposes at once, for example, one half of the room being used as a DOC and the other half open to employees to use as a lunch/break room. Project Name: M & O Fuel Tank Replacement Page 327 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:Beyond 2020 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total General Fund - Federal - State - Local - REET 1,934,600 659,426 658,527 661,780 662,680 662,680 662,130 3,967,223 Other - Subtotal 1,934,600 659,426 658,527 661,780 662,680 662,680 662,130 3,967,223 Capital Costs: Design - Right of Way - Long-Term Debt Service 1,934,600 659,426 658,527 661,780 662,680 662,680 662,130 3,967,223 Subtotal 1,934,600 659,426 658,527 661,780 662,680 662,680 662,130 3,967,223 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total General Fund 98 - - - - - - - - Capital Improvements Fund 328 22,000 25,000 25,000 25,000 25,000 25,000 25,000 150,000 Equipment Rental Fund 550 34,727 670,000 600,000 - - - - 1,270,000 Local Revitalization Fund 330 330,000 229,620 - - - - - 229,620 Federal - - - - - - - - State - 100,000 100,000 650,000 100,000 100,000 100,000 1,150,000 Local - - - - - - - - REET 2,812,200 1,607,368 1,316,618 1,091,990 1,092,490 1,096,290 1,104,440 7,309,196 Other 499,210 325,000 40,790 277,694 72,694 27,694 7,696 751,568 Subtotal 3,698,137 2,956,988 2,082,408 2,044,684 1,290,184 1,248,984 1,237,136 10,860,384 Capital Costs: Design 441,573 458,000 59,000 40,000 40,000 40,000 40,000 677,000 Right of Way 94,133 159,620 12,090 - - - - 171,710 Construction 3,162,431 2,339,368 2,011,318 2,004,684 1,250,184 1,208,984 1,197,136 10,011,674 Long-Term Debt Service 2,450,832 882,368 881,618 886,990 887,490 891,290 899,440 5,329,196 Subtotal 3,698,137 2,956,988 2,082,408 2,044,684 1,290,184 1,248,984 1,237,136 10,860,384 To pay debt service costs on General Obligation bonds issued for the City Hall Annex. Project Name: City Hall Annex Debt Service Project No: cpxxxx TOTAL CAPITAL COSTS and FUNDING SOURCES - GENERAL GOVERNMENTAL PROJECTS Page 328 2015-2016 Biennial Budget Section VII: Capital Planning $0 $450,000 $900,000 $1,350,000 $1,800,000 Capital Improvement Fund Equipment Rental Fund Local Revitalization Fund REET State Grant Other General Municipal & Community Projects 2015 / 2016 Revenue Sources 2015 2016 $0 $875,000 $1,750,000 $2,625,000 $3,500,000 2015 2016 2017 2018 2019 2020 General Municipal & Community Improvement Projects Projected Capital Expenditures Page 329 2015-2016 Biennial Budget Section VII: Capital Planning Page 330 2015-2016 Biennial Budget Section VII: Capital Planning Other Proprietary Fund Projects Airport Fund: (See Map – “A”) Five capital projects totaling $784,125 are budgeted for 2015 and one capital project totaling $140,000 is budgeted for 2016. The Airport Projects includes the following:  The South T-Hangar Row 3 Enclosure Project ($347,000 in 2015) will upgrade seventeen open T-Hangars to closed T-Hangars.  The Digital Obstruction Survey ($210,000 in 2015) will lower landing minimums, provide more efficient approach procedure and remove the night/circle restriction on existing approach.  The Runway Enhancement Project ($161,000 in 2015 and $140,000 in 2016) will provide funding for an environmental assessment and the design of runway extension for increased safety and utilization. Cemetery Fund:  There are no capital projects currently planned for 2015/2016. Page 331 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion: 2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Airport Fund 10,000 347,000 347,000 Federal - State - Local - REET - Other - Subtotal 10,000 347,000 - - - - - 347,000 Capital Costs: Design 10,000 - Right of Way - Construction 347,000 347,000 Subtotal 10,000 347,000 - - - - - 347,000 Capacity Project: NO Anticipated Year of Completion: 2016 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Airport Fund 10,500 10,500 Federal 189,000 189,000 State 10,500 10,500 Local - REET - Other - Subtotal - 210,000 - - - - - 210,000 Capital Costs: Design 210,000 210,000 Right of Way - Construction - Subtotal - 210,000 - - - - - 210,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion: 2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Airport Fund 2,694 806 806 Federal 48,487 14,513 14,513 State 2,694 806 806 Local - REET - Other - Subtotal 53,875 16,125 - - - - - 16,125 Capital Costs: Design 53,875 16,125 16,125 Right of Way - Construction - Subtotal 53,875 16,125 - - - - - 16,125 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Obstruction Survey for NexGen/GPS Approach Federal Aviation Administration mandated wildfire hazard assessment for high volume airports. Project No: cpxxxx Anticipated Impact on Future Operating Budgets: Beginning in 2016, this project is anticipated to increase hangar rental revenue by approximately $60,000 per year. Project Name: South T-Hangar Row 3 Enclosure Project No: cp1408 The airport currently has vacant open T-Hangars, but the airport has 100% occupancy on closed T-Hangars including a wait list for closed T- Hangars. This project proposes seventeen open T-hangars be upgraded to closed T-hangars. Digital Obstruction Survey to lower landing minimums, provide more efficient approach procedure and remove night/circle restriction on existing approach. Project Name: Wildlife Hazard Assessment Project No: cp1321 Page 332 2015-2016 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion: 2017 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Airport Fund 8,050 7,000 53,200 68,250 Federal 144,900 126,000 957,600 1,228,500 State 8,050 7,000 53,200 68,250 Local - REET - Other - Subtotal - 161,000 140,000 1,064,000 - - - 1,365,000 Capital Costs: Design 140,000 140,000 Environmental Assessment 161,000 161,000 Construction 1,064,000 1,064,000 Subtotal - 161,000 140,000 1,064,000 - - - 1,365,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion: 2015 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Airport Fund 50,000 50,000 Federal - State - Local - REET - Other - Subtotal - 50,000 - - - - - 50,000 Capital Costs: Design - Right of Way - Construction 50,000 50,000 Subtotal - 50,000 - - - - - 50,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Prior Budget Budget Estimate Estimate Estimate Estimate 2015-20 Funding Sources:Years 2015 2016 2017 2018 2019 2020 Total Airport Fund 12,694 416,356 7,000 53,200 - - - 476,556 Federal 48,487 348,413 126,000 957,600 - - - 1,432,013 State 2,694 19,356 7,000 53,200 - - - 79,556 Local - - - - - - - - REET - - - - - - - - Other - - - - - - - - Subtotal 63,875 784,125 140,000 1,064,000 - - - 1,988,125 Capital Costs: Design 63,875 226,125 140,000 - - - - 366,125 Environmental Assessment - 161,000 - - - - - 161,000 Right of Way - - - - - - - - Construction - 397,000 - 1,064,000 - - - 1,461,000 Subtotal 63,875 784,125 140,000 1,064,000 - - - 1,988,125 TOTAL CAPITAL COSTS and FUNDING SOURCES - AIRPORT Project Name: Runway Enhancement Project No: cpxxxx Extend Runway 16/34 per Airport Layout Plan & Master Plan Update for increased safety and utilization. Project Name: General Repair & Maintenance Project No: cpxxxx Various airport repairs and maintenance projects to be identified and prioritized as needed. Page 333 2015-2016 Biennial Budget Section VII: Capital Planning $0 $125,000 $250,000 $375,000 $500,000 Airport Fund FAA Grants State Grants Other Proprietary Fund Projects 2015 / 2016 Revenue Sources 2015 2016 $0 $300,000 $600,000 $900,000 $1,200,000 2015 2016 2017 2018 2019 2020 Other Proprietary Fund Projects Projected Capital Expenditures Page 334 2015-2016 Biennial Budget Section VIII: Appendices APPENDIX A POSITION SALARY SCHEDULE The following pages in this appendix detail the compensation ranges for all City of Auburn employees, both affiliated and non-affiliated. The amounts listed include only base salaries, excluding benefits such as retirement, health insurance, etc. Elected Officials Minimum Maximum Mayor N/A $136,823.76 Council Members N/A $11,700.00 Deputy Mayor N/A $16,500.00 Department Directors Minimum Maximum Administration Director $125,968.80 $154,847.52 City Attorney $125,968.80 $154,847.52 Community Development & Public Works Director $125,968.80 $154,847.52 Finance Director $125,968.80 $154,847.52 Innovation & Technology Director $125,968.80 $154,847.52 Human Resources/Risk Management Director $125,968.80 $154,847.52 Parks, Arts, & Recreation Director $125,968.80 $154,847.52 Police Chief N/A $162,734.16 Page 335 2015-2016 Biennial Budget Section VIII: Appendices POSITION SALARY SCHEDULE Auburn Police Department The police department has both affiliated and unaffiliated positions. The charts on this page represent the positions organized by the bargaining units. Wages reflected here are base wages only and do not include longevity, education or other premiums. Contract periods are listed below each chart. All unaffiliated positions under the direction of the Police Chief are included with all of the City’s unaffiliated positions later in this appendix. Commanders Minimum Maximum Police Commander N/A $123,422.88 Contract Period: January 2013 - December 2015. Commissioned Minimum Maximum Police Officer $63,696.96 $80,548.08 Police Sergeant N/A $93,757.20 Contract Period: January 2013 - December 2015. Non-Commissioned Minimum Maximum Animal Control Officer $53,592.96 $63,652.56 Evidence/Identification Technician $48,347.04 $59,647.92 Parking Control Attendant $39,647.04 $49,947.36 Police Services Specialist $41,840.16 $52,708.80 Police Services Supervisor $49,806.00 $61,448.16 Contract Period: January 2013 - December 2015. Page 336 2015-2016 Biennial Budget Section VIII: Appendices Teamsters Other affiliated positions within the City are represented by Teamster Local No. 117. As with some of the non-affiliated positions, the positions classified below may have positions in more than one department. Teamsters Minimum Maximum Building Technician $53,160.24 $69,954.96 Custodian $38,797.68 $45,734.16 Custodian Lead $43,342.56 $51,091.68 Electrician $55,239.60 $72,691.68 Maintenance Specialist $57,731.76 $66,135.12 Maintenance Worker I $45,376.80 $55,553.28 Maintenance Worker I (CDL)$46,284.24 $56,664.24 Maintenance Worker II $53,637.60 $61,768.80 Maintenance Worker II (CDL)$54,710.40 $63,004.08 Mechanic $56,898.96 $65,181.36 Meter Reader $41,177.04 $50,412.72 Contract Period: January 2013 - December 2016. Page 337 2015-2016 Biennial Budget Section VIII: Appendices POSITION SALARY SCHEDULE Non-Affiliated Employees Minimum Maximum Accountant $63,373.20 $77,900.16 Accounting Assistant $43,449.84 $53,163.12 Accounting Manager $85,926.96 $105,627.36 Accounting Specialist $51,780.48 $63,652.56 Administrative Specialist - M&O $46,900.80 $57,654.00 Arts & Events Manager $73,889.28 $90,827.52 Arts Coordinator $63,373.20 $77,900.16 Assistant Chief of Police N/A $147,428.16 Assistant City Attorney $98,604.00 $121,210.08 Assistant City Engineer $98,604.00 $121,210.08 Assistant Director of Community Development Services $113,613.12 $139,660.08 Assistant Director of Engineering Services/City Engineer $113,613.12 $139,660.08 Assistant Director of Finance $113,613.12 $139,660.08 Assistant Director of Public Works Services $113,613.12 $139,660.08 Assistant Golf Professional $46,900.80 $57,654.00 Associate Engineer $73,889.28 $90,827.52 Budget & Business Manager $73,889.28 $90,827.52 Building Inspector $63,373.44 $77,900.16 Building Official $87,645.60 $107,739.36 Capitol Projects Manager $93,889.44 $115,413.12 Cemetery Supervisor $68,830.80 $84,611.76 City Clerk $79,841.76 $98,144.16 City Prosecutor $73,889.28 $90,827.52 Civil Engineer - Utilities $76,844.40 $94,460.88 Code Compliance Officer $63,373.44 $77,900.16 Community Services Assistant $51,780.48 $63,652.56 Community Services Work Crew Leader $46,900.80 $57,654.00 Compensation & Employee Relations Manager $98,604.00 $121,210.08 Construction Clerk $43,449.84 $53,163.12 Construction Inspector $63,373.44 $77,900.16 Construction Manager $73,889.28 $90,827.52 Contract Administration Specialist $51,780.48 $63,652.56 Crime Analyst $63,373.20 $77,900.16 Curator of Education $57,195.12 $70,340.64 Customer Care Manager - Utilities $79,841.76 $98,144.16 Customer Care Representative - Utilities $43,449.84 $53,163.12 Customer Care Supervisor $68,830.80 $84,611.76 Customer Support Manager $76,844.40 $94,460.88 Department Secretary $51,780.48 $63,652.56 Deputy City Clerk $57,195.12 $70,340.64 Design Technician Supervisor $73,889.28 $90,827.52 Development Administration Specialist $51,780.48 $63,652.56 Development Engineer $87,645.60 $107,739.36 Development Review Engineer $76,844.40 $94,460.88 Domestic Violence Victim Advocate $57,195.12 $70,340.64 Economic Development Manager $85,926.96 $105,627.36 Emergency Preparedness Manager $68,830.80 $84,611.76 Page 338 2015-2016 Biennial Budget Section VIII: Appendices POSITION SALARY SCHEDULE Non-Affiliated Employees (cont.) Minimum Maximum Employment Manager $79,841.76 $98,144.16 Engineering Aide $59,482.32 $73,120.32 Engineering Design Tech $68,830.80 $84,611.76 Engineering Survey Tech $59,482.32 $73,120.32 Environmental Planner $63,373.20 $77,900.16 Environmental Services Manager $79,841.76 $98,144.16 Executive Assistant to the Mayor $68,830.80 $84,611.76 Facility Assistant $39,290.40 $47,864.16 Field Supervisor $68,830.80 $84,611.76 Financial Analyst $68,830.80 $84,611.76 Financial Planning Manager $98,604.00 $121,210.08 Fleet/General Services Manager $79,841.76 $98,144.16 GIS & Database Specialist $59,482.32 $73,120.32 Golf Operations Assistant $43,449.84 $53,163.12 Golf Professional $63,373.20 $77,900.16 Greens Superintendent $68,830.80 $84,611.76 Human Resources Analyst $68,830.80 $84,611.76 Human Resources Assistant $51,780.48 $63,652.56 I&T Support Specialist $59,482.32 $73,120.32 IT Operations Manager $87,645.60 $107,739.36 Lead City Prosecutor $79,841.76 $98,144.16 Legal Assistant $51,780.48 $63,652.56 Multimedia Assistant (.6 FTE)$23,574.24 $28,718.50 Multimedia Design Technician $59,482.32 $73,120.32 Multimedia Video Specialist $63,373.44 $77,900.16 Museum Director $73,889.28 $90,827.52 Neighborhood Programs Manager $73,889.28 $90,827.52 Network Communications Engineer $73,889.28 $90,827.52 Network Engineer $76,844.40 $94,460.88 Office Assistant $43,449.84 $53,163.12 Paralegal $57,195.12 $70,340.64 Parks Maintenance Manager $79,841.76 $98,144.16 Parks Planning & Development Manager $73,889.28 $90,827.52 Payroll & Accounts Payable Supervisor $68,830.80 $84,611.76 Payroll Specialist $51,780.48 $63,652.56 Permit Technician $51,780.48 $63,652.56 Planner $63,373.20 $77,900.16 Planner II $68,830.80 $84,611.76 Planning Services Manager $85,926.96 $105,627.36 Plans Examiner $68,830.80 $84,611.76 Police Records Manager $68,830.80 $84,611.76 Program Specialist $51,780.48 $63,652.56 Project Engineer $87,645.60 $107,739.36 Project Engineer - Apprentice $76,844.40 $94,460.88 Project Survey Technician $63,373.44 $77,900.16 Project Surveyor $73,889.28 $90,827.52 Page 339 2015-2016 Biennial Budget Section VIII: Appendices POSITION SALARY SCHEDULE Non-Affiliated Employees (cont.) Minimum Maximum Property & Facilities Manager $85,926.96 $105,627.36 Property & Facilities Analyst $68,830.80 $84,611.76 Public Affairs & Marketing Manager $79,841.76 $98,144.16 Records Clerk $46,900.80 $57,654.00 Recreation Program Coordinator $63,373.20 $77,900.16 Recreation Programs Manager $73,889.28 $90,827.52 Registration Clerk/Office Assistant $43,449.84 $53,163.12 Senior Center Supervisor $68,830.80 $84,611.76 Senior Construction Coordinator $68,830.80 $84,611.76 Senior Planner $73,889.28 $90,827.52 Sewer Utility Engineer $87,645.60 $107,739.36 Solid Waste & Recycling Supervisor $68,830.80 $84,611.76 Solid Waste Customer Care Specialist $51,780.48 $63,652.56 Special Events Coordinator $63,373.20 $77,900.16 Storm Drainage Technician $63,373.20 $77,900.16 Storm Drainage Utility Engineer $87,645.60 $107,739.36 Storm/Sewer Manager $79,841.76 $98,144.16 Stormwater Management Inspector $63,373.20 $77,900.16 Street Systems Engineer $87,645.60 $107,739.36 Street/Vegetation Manager $79,841.76 $98,144.16 Survey Party Chief $63,373.20 $77,900.16 Survey Supervisor $79,841.76 $98,144.16 Systems Analyst $68,830.80 $84,611.76 Systems Security Analyst $68,830.80 $84,611.76 Teen Coordinator $63,373.20 $77,900.16 Theater Operations Coordinator $63,373.20 $77,900.16 Traffic Engineer $87,645.60 $107,739.36 Traffic Operations Engineer $87,645.60 $107,739.36 Traffic Operations Technician $73,889.28 $90,827.52 Traffic Signal Technician $63,373.44 $77,900.16 Transportation Planner $76,844.40 $94,460.88 Transportation Manager $98,604.00 $121,210.08 Urban Planner $73,889.28 $90,827.52 Utility Engineering Manager $98,604.00 $121,210.08 Utility Technician $51,780.48 $63,652.56 Veterans/Human Services Coordinator $63,373.20 $77,900.16 Water Manager $79,841.76 $98,144.16 Water Quality Program Coordinator $73,889.28 $90,827.52 Water Resources Technician $63,373.20 $77,900.16 Water Utility Engineer $87,645.60 $107,739.36 Web Specialist $63,373.20 $77,900.16 Page 340 2015-2016 Biennial Budget Section VIII: Appendices APPENDIX B History of Auburn The City of Auburn, located 20 miles south of Seattle, was home to some of the earliest white settlers in King County. Nestled in a fertile river valley, Auburn has been both a farm community and a center of business and industry for more than 150 years. Auburn is located near the original confluence of the Green and White rivers, both of which contain runoff water from the Cascade Mountain range. The valley was originally the home of the Skopamish, Smalhkamish, and Stkamish Indian tribes. The first white men in the region were explorers and traders who arrived in the 1830s. Settlers first came to the valley in the 1850s. On October 27, 1855, an Indian ambush killed nine people, including women and children. In November, a military unit led by Lieutenant William Slaughter camped near what is now present-day Auburn. On December 4, 1855, a group of Indians attacked, killing Lt. Slaughter and two other men. A new treaty was written which provided the establishment of the Muckleshoot reservation, which is the only Indian reservation now within the boundaries of King County. The White River tribes collectively became known as the Muckleshoot tribe. White settlers, the Neely and Ballard families, began returning to the area. In 1891, the town of Slaughter incorporated. Although many older citizens considered the town’s name as a memorial, many newer residents understandably felt uncomfortable with it. Within two years, the town was renamed Auburn, taken from the first line of Oliver Goldsmith’s poem, The Deserted Village: “Sweet Auburn! Loveliest village of the plain.” Auburn had been a bustling center for hop farming until 1890 when the crops were destroyed by aphids. After that, the farms were mostly dairy farms and berry farms. Nevertheless, flooding was still a problem for Auburn farmers until the Howard Hanson Dam was built in 1962. This dam on the Green River, along with the Mud Mountain Dam on the White River, provided controlled river management, which left the valley nearly flood-free. Another impetus to Auburn’s growth was the railroad. The Northern Pacific Railroad put a rail line through town in 1883, but it was the Seattle-Tacoma Interurban line that allowed easy access to both cities starting in 1902. The Interurban allowed farmers to get their product to the markets within hours after harvest. The railroad, along with better roads, caused many new companies to set up business in Auburn, among them the Borden Condensery (which made Borden’s Condensed Milk) and the Northern Clay Company. Auburn grew through the twentieth century like many American towns. The 1920s were prosperous for citizens, but the Great Depression of the 1930s left many in need. World War II brought great hardship to many local Japanese farmers when they were moved to internment camps and their land taken from them. At the same time, local boys were sent to fight in the Pacific, and some died in battle. The postwar era was prosperous to Auburn, bringing more businesses and a community college to the city. In 1963, The Boeing Company built a large facility to mill sheet metal skin for jet airliners. As time went on, many farms disappeared as the land was converted to industrial use. In the 1990s, a large “supermall” was built in the valley, enticing consumers from all over the Puget Sound region. Auburn has made the transition from small farms to large industries, but much of the city’s history remains. A monument in the memory of Lieutenant Slaughter, erected in 1918, still stands in a local park. The Neely Mansion, built by the son of a pioneer in 1891, has been refurbished and is listed in the National Register of Historic Places. Auburn’s downtown still maintains a “Main Street U.S.A” appearance. Sources: Clarence B. Bagley, History of King County (Chicago: S. J. Clarke Publishing Co, 1929) Vol. 1, 712-727. Also see: Josephine Emmons Vine, Auburn – A Look Down Main Street (City of Auburn, 1990). Auburn Hardware Store, 1915, White River Valley Museum Page 341 2015-2016 Biennial Budget Section VIII: Appendices About Auburn For over 100 years the city of Auburn has been providing visitors and residents with the opportunity to discover why this town is like no other. Auburn is the land of two rivers, home to two nations and spread across two counties. Located between Seattle and Tacoma in the shadow of Mt. Rainier, Auburn is the perfect place to work, play and spend a lifetime. It is is a warm, embracing community where people still stop to say hello. Auburn is a community rich in history where you’ll find new businesses mingling with old and a historic downtown getting acquainted with a new, modern facade. Auburn is centrally located between Seattle and Tacoma in the heart of the Green River Valley with easy access to the best of both cities. Auburn is a quick 30 minute drive to all Seattle has to offer and more, and a 20 minute drive to Tacoma. Amenities like the Pike Place Market, Benaroya Hall, Seattle Art Museum and Tacoma Chihuly Museum of Glass are all within easy reach. Sustainable Business Prices Auburn, with its close proximity and all the advantages of Seattle and Tacoma, still has sustainable business practices. And although there is an influx of people into the Auburn community, housing prices are still affordable. Mt. Rainier and Outdoor Lifestyle Auburn is about one hour from Mt. Rainier, Crystal Mountain and the Snoqualmie Ski Area. It is also home to several biking and walking trails, including the White and Green River trails and the Interurban Trail. Auburn has over 30 developed parks of all sizes for the whole family to enjoy. There are three golf courses in Auburn: the Auburn Golf Course, Washington National Golf Club, and Jade Greens Golf Course & Driving Range. Education Auburn has reason to be proud of its schools. They pride themselves in providing an excellent education that produces students who have a love of learning and a sense of responsibility. Auburn boasts over two dozen elementary, middle, and high schools, each one unique, but all offering a supportive learning environment designed to foster each student’s natural abilities. Green River College, the city’s “Harvard on the Hill,” provides the serious student a quiet, natural environment in which to study. This is a community that puts learning and education first. Urban Transportation Take the Sounder Train to Seattle. Avoid the traffic and rest, read or log onto your laptop as you take the 20 minute ride from Auburn to Seattle to work, shop, or do business. The Sounder Train has eight morning trains and two evening trains traveling from Auburn into Seattle and back. Sense of Community in Historic Downtown Come enjoy a sense of community in one of the oldest cities in the state of Washington. With unique architecture, combined with historic preservation and renovations, Auburn has retained the look and feel of a real downtown. Auburn’s unique historic downtown still provides a gathering place for numerous events. Page 342 2015-2016 Biennial Budget Section VIII: Appendices ARTS AND CULTURE City of Auburn Arts Programs The City of Auburn offers various arts and education programs including a growing public art collection, the City Hall Gallery, the Cheryl Sallee Gallery at the Senior Activity Center featuring emerging regional artists, an Outdoor Sculpture Gallery, and the popular BRAVO Performing Arts Series, presenting national and internationally acclaimed touring shows, from dance, theatre, and music, to amazing circus acts and children’s shows. For more information visit www.auburnwa.gov/arts. Auburn Symphony Orchestra Auburn’s Symphony Orchestra is made up of more than 60 professional musicians, and has received wide press coverage for its superb performances. Auburn’s symphony ranks second only to the Seattle Symphony. The Auburn Symphony Orchestra is conducted by internationally renowned Stewart Kershaw, who has conducted some 75 orchestras in 20 different countries and recently retired after 25 years with the Pacific Northwest Ballet. For more information visit www.auburnsymphony.org. Auburn Performing Arts Center The Performing Arts Center, a venue conveniently located in downtown Auburn, will reopen at the end of 2015 after undergoing a remodel in conjunction with construction of the new Auburn High School. Auburn Avenue Theater The City of Auburn currently leases the Auburn Avenue Theater and since 2007 has been operating the venue as a popular performing arts space featuring a variety of entertainment options including theatrical performances, children’s shows, comedy nights, dance, music, and more, right in the heart of downtown. For a full list of performances at the Auburn Avenue Theater, visit www.auburnwa.gov/arts. White River Valley Museum The White River Valley Museum is operated as a partnership with the City of Auburn and combines history and culture to create an exciting and educational experience for visitors. Museum collections focus on local Puget Sound history, Northwest Indian culture, Japanese immigration and the Northern Pacific Railroad. The White River Valley Museum has worked with the City of Auburn to restore Mary Olson Farm, the most intact 1880s family farm in King County. It operates as a living history and environmental learning site. The Farm is a King County Landmark and in the National Register of Historic Places. Significant features include an 1897 barn, a 1902 farmhouse and four runs of salmon in Olson Creek. For more information visit www.wrvmuseum.org. Page 343 2015-2016 Biennial Budget Section VIII: Appendices WHAT’S HAPPENING IN AUBURN YEAR ‘ROUND White River Valley Museum Exhibits open Wednesday through Sunday, 12-4pm and every first Thursday, 6-8pm. Call 253 288-7433 www.wrvmuseum.org Teen Late Night Call 253-931-3043 for dates, times and locations BRAVO Performing Arts Series September - July Auburn Performing Arts Center Call 253-931-3043 for full schedule Avenue Kids Auburn Avenue Theater Call 253-931-3043 for full schedule Comedy Night at the Ave Auburn Avenue Theater Call 253-931-3043 for full schedule Auburn Symphony Orchestra Call 253-939-8509 for concert information SPRING & FALL King County Residential Special Recycling Event Held March/April and September/October Auburn Riverside High School Open to households within Auburn who are served by Waste Management or Republic Services. For more information call 253-931-3038 (option #2) or visit www.auburnwa.gov/solidwaste JANUARY Miss Auburn Scholarship Show www.missauburn.org Largest local program of Miss America in the United States. FEBRUARY Daddy Daughter Date Night Senior Activity Center Call 253-931-3043 for dates and times MARCH Auburn Senior Activity Center Rummage Sale Call 253-931-3016 for dates, times or to donate APRIL Community Volunteer Luncheon Auburn Senior Activity Center Call 253-931-3016 for dates, times and registration information Mountain View Cemetery Sunrise Service Easter morning Call 253-931-3028 for more information Auburn’s Clean Sweep A perfect opportunity to give back to your community Call 253-931-3043 for more information Annual Residential Bulky Item Collection April/May Items collected curbside A once-a-year opportunity to clean house and get rid of such bulky items as appliances, outdoor items, furniture, and lawn equipment. For more information call 253-931-3038 (option #2) or visit www.auburnwa.gov/solidwaste MAY Kent-Auburn Tamba Sister City Dinner & Auction Location to be determined Annual fundraiser for the Sister City Committee. Call 253-931-3099 for more information Auburn’s Memorial Day Service Mountain View Cemetery Call 253-931-3028 for time and more information Petpalooza Auburn’s award-winning pet-friendly event Call 253-931-3043 for dates, times and information JUNE Auburn Int’l Farmers Market Sundays, June-September 10am-3pm, Sound Transit Plaza A cornucopia of fresh vegetables, fruits, flowers and other products. www.auburnfarmersmarket.org Page 344 2015-2016 Biennial Budget Section VIII: Appendices City of Auburn Residential Community Yard Sale Call 253-931-3038 (option #2) for dates, times and participation information Senior Fishing Pond Mill Pond The Senior Center is hosting a Senior Fishing Derby along with the Green River Steelhead Trout Club Call 253-931-3016 for date, time and information KIDS DAY Les Gove Park Day after last day of school for Auburn School District Children’s summer kickoff celebration which includes entertainment, information fair, arts and crafts, and other fun activities. Call 253-931-3043 for date, time and more information. JULY Fourth of July Festival Les Gove Park 253-931-3043 Come out and enjoy Auburn’s 4th of Jul y Festival! Activities include a kid’s parade, games and crafts as well as bingo, a vintage car show, book sale, and free Museum admission for everyone. Soundbites City Hall Plaza Park Auburn’s newest concert series – a lively, eclectic music series certain to quench your ears and appetite! Summer Fun in Auburn’s Parks July–August Call 253-931-3043 for more details  Kids SummerStage, Les Gove Park, Wednesdays at 12pm  Hooked on History Kids Program, Free, White River Valley Museum, 10:30-11:30. 253-288-7433  Summer Sounds & Cinema, various parks, music begins at 7pm, movie at dusk AUGUST NATIONAL NIGHT OUT Held throughout the City of Auburn; First Tuesday of the month Designed to encourage neighbors to gather together to show they are united against crime, connecting with each other and City staff. Call 253-931-3099 for more information Page 345 2015-2016 Biennial Budget Section VIII: Appendices SEPTEMBER Hops & Crops Festival Mary Olson Farm Call 253-288-7433 for more information Ladies & Little Gents Les Gove Gymnasium Call 253-931-3043 for more information OCTOBER Auburn’s S’more Than You Imagined Festival Game Farm Wilderness Park Enjoy an evening of storytelling, s’mores, and entertainment around a campfire. Call 253-931-3043 for more information Harvest Masquerade Ball Dinner and dancing fundraiser to support educational programs at the White River Valley Museum For more information call 253-288-7433 or visit www.wrvmuseum.org Halloween Harvest Festival & Downtown Trick-or- Treating Washington Elementary and downtown Auburn Come out and celebrate with games and activities at Washington Elementary School. Then trick or treat at the shops in downtown Auburn. Call 253-931-3043 for more information NOVEMBER Auburn’s Veterans Day Observance & Parade Main Street Auburn’s annual Veterans Day observance features one of the largest sanctioned Veterans Day parades west of the Mississippi along with a static display exhibit, a luncheon, military display and flyover followed by one of the State’s largest marching band competitions. Call 253-931-3043 for more information Auburn Senior Activity Center Thanksgiving Dinner Call 253-931-3016 for more information Page 346 2015-2016 Biennial Budget Section VIII: Appendices DECEMBER Santa Parade/City Hall Tree Lighting Main Street; City Hall Plaza & B Street Plaza 253-931-3043 A fun-filled parade celebrating the holidays. Parade on Main Street, immediately followed by a tree lighting ceremony at City Hall. The Optimist Santa House opens immediately following the tree lighting. Breakfast with Santa Auburn Senior Activity Center Join Santa and his elves for breakfast and special holiday entertainment. Call 253-931-3043 for registration information Auburn Senior Activity Center Holiday Dinner Call 253-931-3016 Tree of Giving Program November - December Trees with stockings at Auburn City Hall and various locations around Auburn. Gift giving for the disadvantaged and disabled in the community. Call 253-931-3043 for more information Page 347 2015-2016 Biennial Budget Section VIII: Appendices Elected Official Regional & National Involvement Mayor Nancy Backus Valley Regional Fire Authority, Vice Chair Puget Sound Regional Council Executive Committee, Alternate Puget Sound Regional Council Operations Committee Economic Development Council of Seattle & King County Sound Cities Association Board of Directors, Vice Chair Sound Cities Association Public Issues Committee Member of the US Conference of Mayors Tourism, Arts, Parks, Entertainment & Sports, Member Community Development & Housing, Member Mayors Water Council, Member Veterans Affairs, Member Technology & Innovation, Member Valley Cities Association South East Area Coalition for Housing South Correctional Entity, Vice Chair Valley Communications Board of Directors King County Flood Control Advisory Board, Member Pierce County Cities & Towns, Member Cascade Water Alliance Auburn Cities & Schools Communities in Schools of Auburn Association of Washington Cities Sister Cities Association Auburn Tourism Board, Chair Councilmember Largo Wales (Position #1) Pierce County Cities & Towns Pierce County Regional Council Pierce County-Tacoma Board of Health King County Board of Health Seattle King County Board of Health Environmental Health Fees National League of Cities Human Resources Steering Committee Councilmember Claude DaCorsi (Position #2) Sound Cities Association Regional Law, Safety & Justice Committee Law Enforcement Officers & Firefighters Disability Board for the City of Auburn WA Association of Cities Legislative Action Committee Auburn Elected Officials Front row: Yolanda Trout, Bill Peloza, Largo Wales Back row: Wayne Osborne, Claude DaCorsi, Mayor Nancy Backus, John Holman, Rich Wagner Page 348 2015-2016 Biennial Budget Section VIII: Appendices Councilmember Bill Peloza (Position #3) Sound Cities Association King County Regional Policy Committee, Caucus Vice Chair SCA Public Issues Committee, Alternate Member King County Metropolitan Water Pollution Committee Abatement Advisory Committee King County Water Resource Inventory Area (WRIA 9 – Green/Duwamish & Central Puget Sound Watershed) Management Committee, Vice Chair King County Watershed Ecosystem Forum, Co-Chair King County Metropolitan Solid Waste Management Advisory Committee, Vice Chair King County Flood Control District Advisory Committee, Alternate Member Valley Regional Fire Authority Board of Governance South County Area Transportation Board, Chair Association of Washington Cities Federal Legislative Priorities Committee Rail Transport of Hazardous Materials Ad-Hoc Committee Councilmember Yolanda Trout (Position #4) Sound Cities Association Domestic Violence Initiative Law Enforcement Officers & Firefighters Disability Board for the City of Auburn Councilmember & Deputy Mayor John Holman (Position #5) Puget Sound Regional Council Growth Management Policy Board Economic Development Council of King County National League of Cities Community & Economic Development Committee NLC First Tier Suburbs Steering Committee Washington State Boundary Review Board Green River Community College Foundation Board Councilmember Rich Wagner (Position #6) Puget Sound Regional Council Transportation Policy Board Metropolitan Solid Waste Management Advisory Committee Regional Access Mobility Partnership Puyallup River Watershed Forum Pierce County Regional Council Valley Regional Fire Authority, Alternate Member Councilmember Wayne Osborne (Position #7) King County Regional Water Quality Committee Regional Transit Committee National League of Cities Transportation Infrastructure & Services Committee Page 349 2015-2016 Biennial Budget Section VIII: Appendices WHO TO CALL City Government: Mayor’s Office 253-931-3041 City Attorney’s Office 253-931-3030 Communications & Community Relations 253-931-4009 Finance Department 253-931-3033 Human Resources & Risk Management 253-931-3040 Innovation & Technology 253-804-5078 Parks, Arts and Recreation 253-931-3043 Planning & Development 253-931-3090 Public Works 253-931-3010 Public Safety: Fire Department (Valley Regional Fire Authority) 253-931-3060 King County District Court – South Division, Auburn 206-205-9200 Police Department 253-931-3080 South Correctional Entity (SCORE) 206-257-6200 City Resources: Auburn Golf Course 253-833-2350 Auburn Municipal Airport 253-333-6821 Auburn Senior Activity Center 253-931-3016 Mountain View Cemetery 253-931-3028 White River Valley Museum 253-288-7433 Community Resources: Animal Control 253-931-3062 Auburn Chamber of Commerce 253-833-0700 Auburn Downtown Association 253-939-3982 Auburn School District 253-931-4900 Auburn Valley Humane Society 253-249-7849 Drivers’ Licensing, Federal Way 253-661-5001 Employment Security Department, WorkSource 253-804-1177 Food Bank 253-833-8925 General Services Administration 253-931-7000 King County Superior Court, Kent 206-477-2600 King County Tax Assessor 206-296-7300 Language Line Solutions 800-752-6096 Pet Licensing 253-876-1997 Pierce County Tax Assessor 253-798-6111 Post Office 253-333-1377 Puget Sound Energy 888-225-5773 Waste Management (Residential) 253-833-3333 The Outlet Collection - Seattle 253-833-9500 Voter Registration, King County 206-296-8683 Page 350 2015-2016 Biennial Budget Section VIII: Appendices COMMUNITY STATISTICS This section of the budget contains a synopsis of data regarding the Auburn community. This data is presented both to provide background information to the reader and to add insight to some of the budget goals and policies addressed in this document. Date of Incorporation June 13, 1891 Form of Government Mayor-Council Type of Government Non-Charter Code City Population 74,630 Rank in Size - Washington State 15th Assessed Valuation $7,422,168,983 Area 30.2 Square Miles Auburn Median Age 31.4 Years Old Registered Voters 34,747 Miles of Streets 244 Miles Number of Stations (4 in Auburn, 1 in Pacific)*6 Number of Commissioned Fire Fighting Personnel 107 Number of Non-Commissioned Personnel 13 Total Number of Personnel and Firefighters 120 Fire Responses 405 Emergency Medical Service Responses 8,302 All Other Responses 2,364 Total Number of Responses 11,071 Number of Stations/Precincts 2 Number of Commissioned Police Personnel 101 Number of Non-Commissioned Personnel 28 Total Number of Officers and Personnel 129 Number of Calls for Service - 2014 89,350 WATER SERVICE Basic Service Charge $15.05/Month Commodity Rate: 0-7 $2.99/ccf 7.01-15 $3.65/ccf 15.01-9999 $4.15/ccf Total Water Customers - January 2015 14,573 Gallons of Water Produced - 2014 Statistic 2,202,413,600 Gallons of Water Purchased - 2014 Statistic 474,375,000 Average Daily Consumption - 2014 Statistic 6.88 Million Gallons Miles of Water Main 316 Miles 2014 INFORMATION FIRE PROTECTION *Beginning January 1, 2007, the Valley Regional Fire Authority began providing fire protection services for the Cities of Auburn, Algona and Pacific. There are 6 stations, but only 5 are response stations. POLICE PROTECTION 2015 Utility Rates : Reduced rates for low-income senior citizens and disabled persons available. Page 351 2015-2016 Biennial Budget Section VIII: Appendices City Sewer - Single Family Residence $23.69/Month Metro Sewer - Single Family Residence $42.03/Month Total Sanitary Sewer Customers - January 2015 15,344 Sanitary Sewer Lines 220 Miles Single Family Residence $19.25/Month Number of Accounts - January 2015 17,683 Storm Lines 282 Miles 1 can (35 gal)/week, curbside $16.11/Month Number of Residential Accounts - January 2015 16,547 BUSINESS LICENSES Fee per Year $50 Business Licenses Issued - 2014 Statistic 3,315 VALUE OF BUILDING PERMITS ISSUED IN 2014 $118,792,816 Developed Park Acreage 277 Total Park Acreage 972 Number of Developed Parks 31 Number of Cemetery Interments 250 Number of Rounds Played (Golf Course)47,697 Athletic Teams 358 Recreation Activities 3,557 Senior Center Visits 40,715 Cultural Arts & Major Special Events 202 Audience Served by Cultural Arts & Major Special Events 130,297 Museum Audience Served 13,968 MAJOR EMPLOYERS (number of employees) The Boeing Company 6,100 The Outlet Collection 3,200 Auburn School District 2,373 Muckleshoot Tribal Enterprises 1,643 Green River Community College 1,121 Emerald Downs Racetrack 1,144 Multicare Auburn Medical Center 1,106 Safeway Distribution Center 905 Social Security Administration 650 Zones, Inc.600 STORM DRAINAGE SOLID WASTE (Contracted Services) PARKS, ARTS AND RECREATION SEWER Page 352 2015-2016 Biennial Budget Section VIII: Appendices GENERAL DEMOGRAPHICS Persons 19 years and younger 28.3% Persons 20 - 34 years 21.2% Persons 35 - 54 years 27.6% Persons 55 years and older 22.9% Male 49.4% Female 50.6% Median Household Income (City of Auburn) City of Auburn $54,329 Washington State $59,374 State 6.50% King County Metro 0.80% Transit and Traffic Congestion (effective 4/1/01)0.36% RTA (effective 4/1/09) 0.90% City of Auburn Local Option 0.84% City of Auburn Local Option-Criminal Justice 0.10% King County Option 0.00% TOTAL SALES TAX RATE 9.50% OTHER CITY TAXES AND TAX RATES: Natural Gas Utility Tax*6.00% Brokered Natural Gas 5.00% Electric Utility Tax*6.00% Telephone Utility Tax*6.00% Cable Television Utility Tax*1.00% Cable Television Franchise Tax 5.00% Solid Waste Utility Tax*7.00% Water Utility Tax*7.00% Sewer Utility Tax*7.00% Storm Drainage Utility Tax*7.00% Gambling Taxes** Amusement Games**2.00% Bingo**5.00% Card Rooms***4.00% Punch Board and Pull Tabs**10.00% SALES TAX RATE: ***Applied on gross receipts. Sources of information: City of Auburn GIS, Finance, Community Deveopment, Fire, Police, Parks, Arts and Recreation Department, US Census, King and Pierce County Elections Office and Washington State Office of Financial Management. *Includes additional 1.0% levied for Arterial Street (Fund 102) improvements. **Applied on gross receipts net of the amount awarded as prizes. Page 353 2015-2016 Biennial Budget Section VIII: Appendices 0 15,000 30,000 45,000 60,000 75,000 2010 2011 2012 2013 2014 Population, Housing and School Enrollment Population Housing Units Enrollment 2010 2011 2012 2013 2014 School Enrollment (1)14,482 14,363 14,596 14,971 15,248 Rate of Unemployment (2)9.6% 8.7% 7.7% 6.0% 5.3% Population (3)70,180 70,705 71,240 73,235 74,630 Housing Units (4) One Unit 14,333 14,823 14,957 15,393 15,804 Two or More 10,426 10,592 10,631 10,841 10,841 Mobile Home or Special 2,794 2,635 2,618 2,630 2,631 Total Housing Units 27,553 28,050 28,206 28,864 29,276 Sources: (1) Auburn School District No. 408 - CAFR (2) U.S. Department of Labor (3) WA State Office of Financial Management (4) WA State Office of Financial Management Population, Housing and School Enrollment Trends Page 354 2015-2016 Biennial Budget Section VIII: Appendices $0 $5,000 $10,000 $15,000 2010 2011 2012 2013 2014ThousandsRetail Tax Collections Wholesaling Construction Services Retail Trade Automotive Manufacturing Other Business Transportation Sales Tax Collections by Sector (in thousands) 2010 2011 2012 2013 2014 $731 $754 $772 $889 $1,009 2,558 2,785 3,019 3,136 3,309 389 383 425 447 502 351 331 341 335 353 235 236 269 316 382 315 345 372 409 491 802 968 967 974 955 765 764 778 848 988 6,145 6,566 6,943 7,354 7,989 3,307 2,882 3,056 3,054 3,322 1,324 1,296 1,221 1,943 1,754 405 583 405 624 1,163 29 77 55 46 71 1,185 1,260 1,297 1,279 1,205 128 224 61 64 120 12,523$ 12,887$ 13,037$ 14,364$ 15,623$ Source: Transportation Wholesaling City of Auburn Finance Department Actual receipts Jan-Dec Grand Total Other Business Retail Trade Auto & Gas General Merchandise Building Material Food Stores Apparel Furniture & Electronics Manufacturing Construction Non-Store Retailers Miscellaneous Retail Trade Retail Trade Services Page 355 2015-2016 Biennial Budget Section VIII: Appendices $0 $20,000,000 $40,000,000 $60,000,000 $80,000,000 2010 2011 2012 2013 2014 Construction Activity By Value Commercial Residential Building Permits and Construction Values Year Permits Value Permits Value 2010 19 $8,412,791 206 $38,529,694 2011 38 10,904,441 253 68,481,490 2012 24 13,218,643 461 98,212,026 2013 32 28,357,154 464 96,248,204 2014 64 35,785,902 374 83,006,914 Source: City of Auburn Community Development Department Data represents new construction only Commercial Building Residential Building Page 356 2015-2016 Biennial Budget Section VIII: Appendices $0.00 $3.00 $6.00 $9.00 $12.00 $15.00 $18.00 2010 2011 2012 2013 2014 $1.82 $1.93 $2.08 $2.10 $2.17 $13.25 $14.49 $14.96 $15.77 $15.63 PROPERTY TAX LEVY INFORMATION (King County portion of Auburn) Hospital District King County Flood District Emergency Medical Services Library Valley Regional Fire Authority (VRFA)Port of Seattle Washington State King County Ferry District King County Auburn School District City of Auburn Property Tax Levy 2010 2011 2012 2013 2014 $ % City of Auburn 1.82$ 1.93$ 2.08$ 2.10$ 2.17$ 0.07$ 3% Auburn School District 5.09 6.00 6.14 6.62 6.50 (0.12) -2% King County 1.28 1.34 1.42 1.54 1.52 (0.02) -2% King County Flood District 0.11 0.11 0.12 0.13 0.15 0.02 16% King County Ferry District 0.00 0.00 0.00 0.00 0.00 (0.00) -8% Washington State 2.22 2.28 2.42 2.57 2.47 (0.10) -4% Port of Seattle 0.22 0.22 0.23 0.23 0.22 (0.02) -8% Hospital District 0.53 0.56 0.50 0.50 0.50 0.00 0% Valley Regional Fire Authority (VRFA)1.18 1.18 1.19 1.20 1.20 (0.00)0% Library 0.49 0.57 0.57 0.57 0.56 (0.01) -1% Emergency Medical Services 0.30 0.30 0.30 0.30 0.34 0.04 12% Total Levy Rate 13.25$ 14.49$ 14.96$ 15.77$ 15.63$ (0.14)$ -1% Auburn % to Total Levy 13.76% 13.35% 13.87% 13.32% 13.87% Demographic Information (King & Pierce County)2010 2011 2012 2013 2014 Change % Assessed Valuation (in 000's)7,765,878$ 7,564,507$ 7,225,550$ 6,968,719$ 7,422,169$ 453,450$ 7% Average Homeowner Assessed Value 246,000$ 223,000$ 203,000$ 181,000$ 193,000$ 12,000$ 7% City Tax on an Average Home 449$ 431$ 421$ 380$ 418$ 38$ 10% Population 68,270 70,705 71,240 73,235 74,630 1,395 2% School Enrollment 14,482 14,363 14,596 14,971 15,248 277 2% CPI-W/Seattle, Annual growth rate 0.8% 1.8% 2.4% 2.4% 2.5% 0.0%2% IPD/Implicit Price Deflator 1.5% 1.5% 1.1% 1.1% 1.1% 0.0%2% Change Page 357 2015-2016 Biennial Budget Section VIII: Appendices $0.00 $3.00 $6.00 $9.00 $12.00 $15.00 $18.00 2010 2011 2012 2013 2014 $1.82 $1.93 $2.08 $2.10 $2.17 $11.97 $13.41 $13.97 $14.99 $14.81 PROPERTY TAX LEVY INFORMATION (Pierce County portion of Auburn) Flood Control Library Valley Regional Fire Authority (VRFA) Port of Tacoma Washington State Pierce County Auburn School District City of Auburn Property Tax Levy 2010 2011 2012 2013 2014 $ % City of Auburn 1.82$ 1.93$ 2.08$ 2.10$ 2.17$ 0.07$ 3% Auburn School District 5.09 6.00 6.14 6.62 6.50 (0.12) -2% Pierce County 1.16 1.28 1.42 1.58 1.56 (0.02) -1% Washington State 2.07 2.27 2.41 2.63 2.53 (0.10) -4% Port of Tacoma 0.18 0.18 0.18 0.18 0.18 0.00 0% Valley Regional Fire Authority (VRFA)1.18 1.18 1.19 1.21 1.20 (0.00)0% Library 0.46 0.57 0.55 0.57 0.56 (0.01) -1% Flood Control 0.00 0.00 0.00 0.10 0.10 0.00 1% Total Levy Rate 11.97$ 13.41$ 13.97$ 14.99$ 14.81 (0.18)$ -1% Auburn % to Total Levy 15.24% 14.39% 14.89% 14.01% 14.64% Demographic Information (King & Pierce County)2010 2011 2012 2013 2014 Change % Assessed Valuation (in 000's)7,765,878$ 7,564,507$ 7,225,550$ 6,968,719$ 7,422,169$ 453,450$ 7% Average Homeowner Assessed Value 246,000$ 223,000$ 203,000$ 181,000$ 193,000$ 12,000$ 7% City Tax on an Average Home 448$ 430$ 422$ 380$ 418$ 38$ 10% Population 68,270 70,705 71,240 73,235 74,630 1,395 2% School Enrollment 14,482 14,363 14,596 14,971 15,248 277 2% CPI-W/Seattle, Annual growth rate 0.8% 1.8% 2.4% 2.4% 2.5% 0.0%2% IPD/Implicit Price Deflator 1.5% 1.5% 1.1% 1.1% 1.1% 0.0%2% Change Page 358 APPENDIX C AGENDA BILL APPROVAL FORM ` Agenda Subject: Ordinance No. 6533 Date: November 14, 2014 Department: Finance Attachments: 2015-2016 Budget; Ordinance No. 6533 and Schedule A Budget Impact: $253,134,187 – 2015 $240,237,151 – 2016 Administrative Recommendation: City Council to introduce and adopt Ordinance No. 6533, establishing the City’s budget for 2015-2016. Background Summary: Budget Process: In June, the City began the process of developing the budget for the 2015-2016 biennium. This included budget workshops and public hearings as follows: - July 9: Fund and Budget Process Overview (workshop #1) - August 12 and 26: General, Proprietary, Capital and Special Revenue Funds (workshops #2 and #3) - September 10: General, Proprietary, Capital and Special Revenue Funds (workshop #4) - September 15: Review General Fund revenues; first public hearing on budget - September 18: General, Proprietary, Capital and Special Revenue Funds (workshop #5) During these presentations and workshops, Council provided policy guidance to the administration. These included clarifying 2013-2014 accomplishments and expanding upon 2015-2016 goals and objectives. 2015-2016 Preliminary Budget: A copy of the 2015-2016 Preliminary Budget was filed with the City Clerk, distributed to Council, and made available to the public on October 17, 2014. Ordinance No. 6533: Council’s approval of Ordinance No. 6533 will establish the City’s 2015-2016 biennial budget. As the budget has been reviewed by Council during the budget workshops, adoption of Ordinance 6533 is scheduled as follows: - November 17: First reading by the Finance Committee and a public hearing before the full Council. - December 1: Second and final reading by the Finance Committee with referral to the full Council for adoption. Staff recommends Council approval of Ordinance No. 6533. Reviewed by Council & Committees: Reviewed by Departments & Divisions: Arts Commission COUNCIL COMMITTEES: Building M&O Airport Finance Cemetery Mayor Hearing Examiner Municipal Serv. Finance Parks Human Services Planning & CD Fire Planning Park Board Public Works Legal Police Planning Comm. Other Public Works Human Resources Information Services Action: Committee Approval: Yes No Council Approval: Yes No Call for Public Hearing ___/___/____ Referred to _________________________________ Until ____/___/____ Tabled ______________________________________ Until ___/___/____ Councilmember: Wales Staff: Coleman Meeting Date: November 17, 2014 Item Number: Page 359 ------------------------- Ordinance No. 6533 November 17, 2014 Page 1 of 5 ORDINANCE NO. 6533 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON, ADOPTING THE 2015-2016 BIENNIAL BUDGET FOR THE CITY OF AUBURN, WASHINGTON THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON, DO ORDAIN AS FOLLOWS: Section 1. That pursuant to the provisions of Chapter 35A.34, the Mayor of the City of Auburn has heretofore duly completed and placed on file with the City Clerk of the City of Auburn a preliminary biennial budget for 2015-2016, and that notice was thereupon duly published, as required by law, stating that the Mayor had completed and placed on file such preliminary budget and a copy would be furnished to any taxpayer who would call therefore at the office of the City Clerk, and that the City Council of the City of Auburn would meet on November 17, 2014 at 7:30 p.m. for the purpose of fixing the budget and any taxpayer might appear at such time and be heard for or against any part of such budget, and designated the place of such meetings as the Council Chambers of Auburn City Hall, 25 West Main Street, Auburn, Washington; That the Mayor of the City of Auburn duly provided a suitable number of copies of such detailed preliminary budget to meet the reasonable demands of taxpayers therefore; That the Mayor and the City Council of the City of Auburn met at the time designated in said notice in the Council Chambers of the Auburn City Hall, 25 West Main Street, City of Auburn, on November 17 at 7:30 p.m.; That any and all taxpayers of the City of Auburn were given full opportunity to be heard for or against such budget; That the City Council Page 360 has conducted public hearings on September 15, 2014 and November 17, 2014 to consider this preliminary budget; That at said meetings said budget was considered; and that, at the meeting held by the City Council on the 1st day of December 2014 the City Council considered modifications of said budget and thereafter approved the 2015-2016 biennial budget for the City of Auburn as herein adopted by this Ordinance as shown on Schedule A. Section 2. Implementa4ion. The Mayor is hereby authorized to implement such administrative procedures as may be necessary to carry out the directives of this legislation. Section 3. Effective Date. This Ordinance shall take effect and be in force five (5) days from and after its passage, approval and publicafion as provided by law. INTRODUCED: DEC 12014 PASSED: DEC 1 014 APPROVED: DEC 12014 N9,NCY B K S, MAYOR Ordinance No. 6533 November 17, 2014 Page 2 of 2 Page 361 ATTEST: d Danielle E. Daskam City Clerk APPROVED TO FORM: I B. Heid City Attorney PUBLISHED Q d i5.-,.Q<,1-G T--^-J Ordinance No. 6533 November 17, 2014 Page 3 of 3 Page 362 ------------------------- Ordinance No. 6533 November 17, 2014 Page 4 of 5 Schedule A 2015 Budget Summary by Fund Beginning 2015 2015 Ending Fund Balance Resources Expenditures Fund Balance $14,592,724 $58,767,680 $62,813,278 $10,547,126 Arterial Street 1,312,844 14,150,590 14,354,730 1,108,704 Local Street 1,196,068 1,752,500 2,600,000 348,568 Hotel/Motel Tax 139,991 94,040 86,000 148,031 Arterial Street Preservation 521,910 2,134,700 2,195,410 461,200 Drug Forfeiture 505,405 97,100 304,448 298,057 Housing & Community Development 27,371 450,000 440,000 37,371 Recreational Trails 36,717 7,130 - 43,847 Business Improvement Area 41,212 55,060 55,000 41,272 Cumulative Reserve 5,582,204 1,314,100 658,000 6,238,304 Mitigation Fees 5,205,964 994,890 3,586,423 2,614,431 1998 Library Bond - 279,500 279,500 - City Hall Annex 2010 A&B Bond - 1,695,917 1,695,917 - Local Revitalization 2010 C&D Bond - 594,637 594,617 20 Golf Course - 389,195 389,195 - LID Guarantee 24,549 20 2,000 22,569 LID #350 7,864 7,257 7,247 7,874 Municipal Park Construction 427,106 620,130 540,000 507,236 Capital Improvements 8,944,989 1,840,247 2,157,368 8,627,868 Local Revitalization 229,370 250 229,620 - Water 4,526,763 19,158,319 18,310,129 5,374,953 Sewer 10,794,820 7,985,084 9,954,201 8,825,703 Sewer Metro 2,447,311 16,101,737 16,056,900 2,492,148 Storm Drainage 10,674,042 10,141,339 13,034,095 7,781,286 Solid Waste 2,272,081 13,347,800 12,761,420 2,858,461 Airport 682,748 1,060,369 1,451,008 292,109 Cemetery 126,755 1,078,300 1,048,607 156,448 Insurance 1,613,131 1,000 218,900 1,395,231 Workers' Compensation 123,000 860,100 816,601 166,499 Facilities 1,546,227 3,638,820 3,838,569 1,346,478 Innovation and Technology 2,363,378 5,660,747 6,195,259 1,828,866 Equipment Rental 4,324,274 4,210,470 5,349,861 3,184,883 FIDUCIARY FUNDSFire Pension 2,580,481 76,000 170,181 2,486,300 PERMANENT FUNDSCemetery Endowment Care 1,663,664 34,200 - 1,697,864 $84,534,959 $168,599,228 $182,194,484 $70,939,703 Fund GENERAL FUND SPECIAL REVENUE FUNDSDEBT SERVICECAPITAL PROJECTSENTERPRISE FUNDSINTERNAL SERVICE FUNDSTOTAL TOTAL BUDGET $253,134,187 $253,134,187 Page 363 ------------------------- Ordinance No. 6533 November 17, 2014 Page 5 of 5 Schedule A 2016 Budget Summary by Fund Beginning 2016 2016 Ending Fund Balance Resources Expenditures Fund Balance $10,547,126 $59,354,240 $64,735,529 $5,165,837 Arterial Street 1,108,704 12,088,787 12,320,712 876,779 Local Street 348,568 1,602,500 1,600,000 351,068 Hotel/Motel Tax 148,031 94,940 86,000 156,971 Arterial Street Preservation 461,200 3,127,300 3,351,390 237,110 Drug Forfeiture 298,057 97,100 273,028 122,129 Housing & Community Development 37,371 450,000 440,000 47,371 Recreational Trails 43,847 7,130 - 50,977 Business Improvement Area 41,272 55,060 55,000 41,332 Cumulative Reserve 6,238,304 14,200 1,917,084 4,335,420 Mitigation Fees 2,614,431 994,890 1,221,827 2,387,494 1998 Library Bond - 285,100 285,100 - City Hall Annex 2010 A&B Bond - 1,688,444 1,688,444 - Local Revitalization 2010 C&D Bond 20 592,452 592,432 40 Golf Course - 351,553 351,553 - LID Guarantee 22,569 20 2,000 20,589 LID #350 7,874 7,256 7,246 7,884 Municipal Park Construction 507,236 9,016,000 9,155,000 368,236 Capital Improvements 8,627,868 1,756,036 5,561,324 4,822,580 Local Revitalization - - - - Water 5,374,953 14,264,636 15,748,910 3,890,679 Sewer 8,825,703 8,171,011 9,793,077 7,203,637 Sewer Metro 2,492,148 16,333,387 16,317,200 2,508,335 Storm Drainage 7,781,286 9,576,161 9,784,730 7,572,717 Solid Waste 2,858,461 13,427,400 13,040,602 3,245,259 Airport 292,109 881,900 826,807 347,202 Cemetery 156,448 1,178,300 1,098,229 236,519 Insurance 1,395,231 1,000 218,900 1,177,331 Workers' Compensation 166,499 863,100 854,310 175,289 Facilities 1,346,478 3,598,400 3,797,528 1,147,350 Innovation and Technology 1,828,866 5,639,465 5,582,583 1,885,748 Equipment Rental 3,184,883 3,669,480 4,638,014 2,216,349 FIDUCIARY FUNDSFire Pension 2,486,300 76,000 170,659 2,391,641 PERMANENT FUNDSCemetery Endowment Care 1,697,864 34,200 - 1,732,064 $70,939,703 $169,297,448 $185,515,218 $54,721,933 Fund GENERAL FUND SPECIAL REVENUE FUNDSDEBT SERVICECAPITAL PROJECTS$240,237,151ENTERPRISE FUNDS$240,237,151INTERNAL SERVICE FUNDSTOTAL TOTAL BUDGET Page 364 2015-2016 Biennial Budget Section VIII: Appendices APPENDIX D GLOSSARY OF TERMS This glossary identifies terms used in this budget. Accounting terms are defined in general, non-technical terms. For more precise definitions of these terms, the reader should refer to the State BARS manual. Account A record of additions, deletions, and balances of individual assets, liabilities, equity, revenues and expenditures. Accrual Basis Refers to the accounting of revenues and expenditures on the basis of when they are incurred or committed, rather than when they are made or received. All funds except the governmental funds are accounted on this basis and the governmental funds are accounted on a modified accrual basis. Administrative or Support Departments Refers to the organizational units or departments that primarily provide services to other departments or divisions. These departments include:  Mayor and Council: Provides overall administration to the entire City. Also includes expenditures related to the operation of the Council.  Administration: Provides centralized facilities maintenance to all City departments.  Human Resources and Risk/Property Management: Provides centralized personnel services to all City services.  Finance: Provides centralized financial services to all City departments. Also provides a variety of other central administrative services including customer service, printing, data processing, and billing of City utilities.  Legal: Provides centralized legal services to all City departments.  Innovation and Technology: Provides technology services to all City departments. Appropriation Legal authorization granted by ordinance of the City Council that approves budgets for individual funds. Arbitrage The interest revenue earned in excess of interest costs from the investment of proceeds from the sale of bonds. Federal law requires that earnings over a certain rate be repaid to the federal government and is called arbitrage rebate. Assessed Valuation (AV) A valuation set upon real estate or other property by a government (King County or Pierce County Tax Assessor) as a basis for levying taxes. B & O Tax Business and Occupation tax is a gross receipts tax levied on businesses. It is based on the value of products, gross proceeds of sales or gross income of the business. Balanced Budget A budget is considered balanced when the fund's total resources of beginning fund balance, revenues and other financing sources is equal to the total of expenditures, other financing uses and ending fund balance. BARS Budgeting, Accounting & Reporting System (BARS); refers to the accounting rules established by the State Auditor’s Office. Page 365 2015-2016 Biennial Budget Section VIII: Appendices Baseline Budget The baseline budget consists of budget proposals that would be sufficient to maintain the operation of programs that had been authorized previously, in earlier budgets. Bond A written promise to pay a specified sum of money, called the face value or principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. The difference between a note and a bond is that the latter runs for a longer period of time and requires greater legal formality. Budget Amendment The method used to make revisions to the adopted budget. Adjustments are made via ordinances approved by the City Council. Capital Assets Land, improvements to land, easements, buildings, building improvements, vehicles, machinery, equipment, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful life extending beyond a single reporting period and a cost of $5,000 or greater. Capital Facilities Plan (CFP) A plan that studies the manner in which the capital needs of the City can be met and establishes policies and management programs to address those needs. A published six-year plan document is one element of the comprehensive plan required by Washington’s Growth Management Act. Capital facilities generally have long useful lives, significant costs, and tend not to be mobile. Capital Expenditures Expenditures that result in the acquisition of, or addition to, capital assets. Capital Project Construction Funds A type of fund which accounts for major general government construction projects financed by long-term general obligations. Community Development Block Grant (CDBG) A grant received annually by the City from the Department of Housing and Urban Development. While included in the budget for accounting purposes, specific allocation of these funds occurs in a separate process. Comprehensive Plan A long-range policy adopted by the City to guide decisions affecting the community’s physical development. Consumer Price Index (CPI) Consumer Price Index measures a price change for a constant market basket of goods and services from one period to the next within the same city (or in the Nation). The CPI is not a true cost of living index and should not be used for place-to-place comparisons. Councilmanic Bonds General Obligation bonds authorized by the City Council. Debt Service Interest and principal payments on debt. Debt Service Funds A type of fund that accounts for the payment of outstanding long-term general obligations of the City. Page 366 2015-2016 Biennial Budget Section VIII: Appendices Department Refers to a specific organizational unit. In Auburn, it refers to nine such units: Mayor and Council, Administration Department, Human Resources and Risk/Property Management Department, Finance Department, Legal Department, Community Development and Public Works Department, Police Department, Parks, Arts and Recreation Department, and the Innovation and Technology Department (see Administrative or Line Departments for descriptions). A department may be composed of one or more organizational units referred to as Divisions. Depreciation (1) Expiration in the service life of capital assets. (2) The portion of the cost of a capital asset that is charged as an expenditure during a particular period. Division Refers to an organizational unit below that of Department. All of the proprietary funds are administered as Divisions. Enterprise Funds A type of proprietary fund involving activities that are operated in a manner similar to private businesses. In Auburn, the Enterprise Funds account for the City’s utilities, the cemetery, and the airport. Expenditures The cost of goods or services that use current assets. When accounts are kept on the accrual or modified accrual basis, expenditures are recognized at the time the goods are delivered or services rendered. Full Time Equivalent Position (FTE) Refers to budgeted employee positions based on the number of hours for each position. A full-time position is 1.0 FTE and represents 2,080 hours per year and a .50 position represents 1,040 hours per year. Fund A self-balancing group of accounts that includes both revenues and expenditures. Fund Balance The difference between assets and liabilities reported in a governmental fund. Fund balances are either designated (funds that have been dedicated to a particular purpose ) or undesignated (the remaining un- appropriated balance of the fund after accounting for the designated funds). Fiduciary Funds A group of funds which accounts for funds held by the City as a trustee. GAAP Generally Accepted Accounting Principles are standards used for accounting and reporting for both private industry and governments. General Fund A specific Governmental fund that accounts tax supported activities of the City and other types of activities not elsewhere accounted. In the City budget, this fund is divided into departments. General Obligations (Debt) Refers to a type of debt that is secured by means of the tax base of the City or obligations against which the full faith and credit of the City was pledged. Includes debt incurred by three different circumstances: 1) debt incurred by the vote of the people and retired by means of a separate property tax levy, 2) debt approved by the City Council to be retired out of the proceeds of the regular levy (referred to as either Councilmanic bonds or an inside levy), and 3) debt, which while secured by taxing authority, is retired by means of other revenue. Page 367 2015-2016 Biennial Budget Section VIII: Appendices Governmental Fund Types A group of funds that account the activities of the City that is of a governmental character, as distinguished from activities that are of a business character. Indirect Charges or Cost Allocation Refers to the process of accounting costs between funds and is usually applied to determining the costs of administrative services provided to departments. Inside Levy The dedication of a portion of the regular property tax levy to retire Councilmanic bonds. Interfund Payments Expenditures made to other funds for services rendered. Internal Service Funds A type of proprietary fund that accounts for goods and services that are provided as internal services of the City. Internal service funds include the Equipment Rental, Innovation and Technology, Facilities, Workers’ Compensation and Insurance Funds. Line Departments Line departments are those that provide services directly to the public and consist of the following departments: These departments include:  Administration Department: Includes several divisions including Economic Development, Emergency Management, Community Services, Neighborhood Programs, Human Services and Veteran’s Services.  Finance: In addition to the administrative and support function noted previously, also oversees the Airport and Solid Waste Divisions.  Community Development and Public Works: Includes several divisions or services including Community Development, Environmental Services, Engineering, Streets, Water, Sewer and Storm Utilities.  Police: Provides all police services and animal control services.  Parks, Arts and Recreation: Provides recreational and senior services, maintains park facilities, and manages the Cemetery and Golf Course. Local Improvement Districts (LIDs) A legal mechanism that finances specific capital improvements which benefit specific properties. A LID places a special assessment against the benefited property to repay debt incurred to finance the improvements. Metro (Municipality of Metropolitan Seattle) Conveyance, treatment and disposal of all sanitary sewage collected within the Auburn sanitary sewer service area is provided by King County based on a contract signed in 1974 with Municipality of Metropolitan Seattle. The County and Metro consolidated effective January 1, 1994. The County now performs the services formerly performed by Metro. The county has assumed all obligations and contracts with Metro. Mill The property tax rate that is based on the valuation of property. A tax rate of one mill produces $1 of taxes on each $1,000 of property valuation. Mission Statement A declaration of a unit or of the overall organization’s goal or purpose. The City of Auburn’s Mission Statem ent can be found immediately preceding the Table of Contents and the Distinguished Budget Presentation Award in the Final Budget document. Page 368 2015-2016 Biennial Budget Section VIII: Appendices Mitigation Fees Fees paid by developers to equitably share the cost of infrastructure improvements required for supporting the development project. Modified Accrual Basis of Accounting Refers to the method of accounting in which (a) revenues are recognized in the accounting period of which they become available and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt and certain similar accrued obligations, which should be recognized when due. Object (as defined by the State Auditor’s BARS manual) As used in expenditure classification, this term applies to the type of item purchased or the service obtained (as distinguished from the results obtained from expenditures). Examples are professional services, contractual services, and supplies. Potential Annexation Area (PAA) Those currently unincorporated areas the City intends to annex within the 20-year time frame in the Comprehensive Plan. Program Improvements Program improvements are a type of budgetary action which consists of new initiatives or substantial changes to existing programs. Proprietary Funds A group of funds that account for the activities of the City which are of a proprietary or “business” character. Public Safety A term used to identify police services. Public Works Trust Fund (PWTF) A state program that makes available low-interest loans to help local governments with public works projects. Regular Levy The portion of the property tax that supports the General Fund. Revenue Refers to income from all sources, i.e. property taxes, fines and fees, permits, etc. Revenue Bonds Bonds that are retired by means of revenue, usually a proprietary fund. In a strict sense, these bonds are not secured by the tax base of the full faith and credit of the City, although sometimes general obligation bonds which are being retired by revenue may be referred inaccurately to as revenue bonds. While the full faith and credit of the City is not pledged as security, the revenue of a utility often is. Special Assessments An assessment similar to a tax (but legally distinct and is separately billed), applied to property participating in a Local Improvement District (LID) to retire the LID debt. Special Levy Separate property tax levies authorized by the voters for specific purposes. Special Revenue A type of governmental fund that accounts for the proceeds of specific revenue sources that is legally restricted for expenditures. Page 369 2015-2016 Biennial Budget Section VIII: Appendices Tax Base The wealth of the community available to be taxed by various forms of City taxes; commonly thought of as the assessed value of the community. Working Capital Working Capital is generally defined as current assets minus current liabilities. Working capital measures how much in liquid assets less short-term obligations is available to be used for budgeted expenditures. Page 370 2015-2016 Biennial Budget Section VIII: Appendices LIST OF ACRONYMS ACC - Auburn City Code AEP - Auburn Environmental Park AVHS - Auburn Valley Humane Society AWC - Association of Washington Cities BARS - Budgeting, Accounting & Reporting System BIA - Business Improvement Area CDBG - Community Development Block Grant CERT - Community Emergency Response Team CFP - Capital Facilities Plan CPI - Consumer Price Index EIS - Environmental Impact Study EPA - Environmental Protection Agency FAA - Federal Aviation Administration FTE - Full-Time Equivalent position GAAP - Generally Accepted Accounting Principles GFOA - Governmental Finance Officers Association GIS - Geographic Information System GMA - Growth Management Act HIDTA - High Intensity Drug Trafficking Areas IT - Innovation and Technology LED - Light Emitting Diode (street signals) LEOFF - Washington's Law Enforcement Officers' and Fire Fighters' Retirement System LID - Local Improvement District LOS - Level of Service MIT - Muckleshoot Indian Tribe MVFT - Motor Vehicle Fuel Tax NPDES - National Pollution Discharge Elimination System PAA - Potential Annexation Area PERS - Washington’s Public Employees’ Retirement System PWTF - Public Works Trust Fund REET - Real Estate Excise Tax ROW - Right of Way RFP - Request for Proposal RTID - Regional Transportation Improvement District SLA - Service Level Agreement SCADA - Supervisory Control and Data Acquisition SCORE - South Correctional Entity SMART - Specific, Measurable, Attainable, Relevant and Time-bound SOS - Save Our Streets program SWAT - Special Weapons and Tactics TADA - The Auburn Downtown Association TIP - Transportation Improvement Program TNET - Tahoma Narcotics Enforcement Team UTGO - Unlimited Tax General Obligation bonds VNET - Valley Narcotics Enforcement Team VRFA - Valley Regional Fire Authority WASPC - Washington Association of Sheriffs and Police Chiefs WATPA - Washington Auto Theft Prevention Agency WRIA - Water Resources Inventory Area WSDOE - Washington State Department of Ecology WSDOT - Washington State Department of Transportation Page 371 DOCUMENT AND FINANCIAL DATA PREPARED BY: Shelley Coleman Finance Director Bob Brooks Paula Barry Financial Planning Manager Assistant Finance Director Tamara Baker Financial Analyst Aimee Campbell Financial Analyst Consuelo Rogel Financial Analyst Evelyn McOsker Finance Secretary LEGAL PROCEDURES: Dani Daskam City Clerk Page 372