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HomeMy WebLinkAbout2021-2022 Biennial BudgetCITY OF AUBURN WASHINGTON 2021-2022 BIENNIAL BUDGET For Fiscal Years January 1, 2021 to December 31, 2021 and January 1, 2022 to December 31, 2022 Prepared by the Finance Department 1 Mayor Nancy Backus Serving as Mayor since 2014 City Council 2004-2014 Claude DaCorsiDeputy Mayor Serving since 2014 Bob Baggett Serving since 2016 Larry Brown Serving since 2018 James Jeyaraj Serving since 2019 Robyn Mulenga Serving since 2019 Chris Stearns Serving since 2019 Yolanda Trout-Manuel Serving since 2014 AUBURN CITY COUNCIL DEPARTMENT DIRECTORS Administration | Dana Hinman City Attorney | Kendra Comeau Community Development | Jeff Tate Finance | Jamie Thomas Human Resources | Candis Martinson Innovation and Technology | David Travis Parks, Arts & Recreation | Daryl Faber Police | Daniel O’Neil Public Works | Ingrid Gaub 2 AUBURN’S VISION FOR THE FUTURE: Your Premier Community with Vibrant Opportunities CITY OF AUBURN MISSION STATEMENT To provide a service-oriented government that meets the needs of our residents, citizens and business community. 3 4 Table of Contents PAGE PAGE 1 Preface 253 Section V: Budget Details 2 3 4 254 5 256 6 258 8 260 262 9 263 264 265 266 9 267 10 269 13 15 273 17 24 275 Section VI: Proposed Program Improvements 30 35 Section II: Process / Policies * Airport 277 35 * Administration 278 35 * Engineering 281 36 * Equipment Rental 282 37 * Facilities 283 38 * Finance 285 39 * Community Development 287 41 * Police 288 53 * Parks, Arts and Recreation 290 * Water 293 60 295 Section VII: Capital Planning, Programming, 63 Section III: Financial Plan 64 69 75 78 298 81 314 84 328 86 338 87 350 88 90 360 94 372 96 381 Section VIII: Appendices 101 Section IV: Operating Budget 381 387 388 389 390 105 392 111 393 127 401 135 412 155 418 161 422 177 187 229 245 * Community Development * Police Department and SCORE * Public Works * Parks, Arts & Recreation * Innovation & Technology * Human Resources and Risk Management * Appendix C − Budget Ordinances * Finance * Appendix D − Glossary of Terms and * Legal List of Acronyms * What's Happening in Auburn * Mayor and City Council * Who to Call * Administration * Community Statistics * History of Auburn * About Auburn * Arts and Culture * Other Proprietary Fund projects * Appendix A − Position Salary Schedules Includes an introduction, a list of sections for which information is presented in this section; summary-level tables and graphs for the baseline budget and the General Fund budget; and sections for each City department: * Appendix B − General Information * Parks, Arts and Recreation projects * General Municipal projects and Community Improvements * Water Utility projects * Sanitary Sewer projects * Storm Drainage projects * Transportation projects Provides: * Analyses of budgeted revenues and expenditures * A revenue an alysis for each fund type: - General Fund - Special Revenue Funds - Capital Project Funds - Enterprise Funds - Internal Service Funds - Fiduciary Funds - Permanent Fund * The General Fund six-year financial forecast * Long-term debt obligations and debt capacity *General Fund fiscal capacity * Working capital for proprietary funds and Budget Summarizes the City's Capital Facilities Plan (CFP) showing capital projects budgeted for 2019 and 2020 along wit h th e capita l facilities plan for t he se p rojects in the the following four years. Projects are listed in the following following sections: and 2021-2022 City-wide goals * the 2021-2022 budget strategy Describes: * the City's organization *basis of budgeting * budget process * calendar * purpose and structure *components of the budget * budget policies *2019-2020 City-wide goals and accomplishments * summary-level budget reports * comparative budget summaries * staffing trends Presents the program improvements that have been recommended by the Mayor and City Council during budget deliberations: General Fund * key issues affecting the budget * Citywide Interfund Operating Transfers * 2022 Budget Summary – Capital Funds * Administrative Structure * a reader's guide * Costs by Administrative Structure Provides introductory information, including: *Auburn City Council and Department Directors * Auburn's vision and mission statement Includes tables, charts, and other information that provide supporting detail and explanation to the summary budget: * Acknowledgments * the Mayor's transmittal letter * 2022 Expenditures by Object – All Funds * 2021 Budget Summary – Operating Funds * 2021 Budget Summary – Capital FundsSection I: Budget Summary Summarizes the 2021-2022 biennial budget and provides comparisons to previous years' revenues and expenditures. Includes: * 2022 Budget Summary – Operating Funds * the GFOA Distingushed Budget Award * 2021 Revenue by Type – All Funds * the table of contents * 2021 Expenditures by Object – All Funds * a budget-in-brief * 2022 Revenue by Type – All Funds * the City's financial structure * Departmental Expenditures by Cost Center – * a discussion of the general fiscal environment 5 Mission:To provide a service-oriented government that meets the needs of our residents, citizens, and business community. Vision:Your Premier Community with Vibrant Opportunities Core Values:Safety, Economy, Environment, Character, Diversity, and Service City Goals: BUDGET HIGHLIGHTS: 2021-2022 CITY-WIDE REVENUES BY TYPE: 2021-2022 CITY-WIDE EXPENDITURES BY FUND TYPE: CELEBRATION Celebrating our diverse cultures, heritage, and community. WHERE YOUR 2020 PROPERTY TAX DOLLAR GOES: in 2021-2022 will be commensurate with labor contracts. WHERE YOUR 2020 SALES TAX DOLLAR GOES: SUSTAINABILITY Creating a sustainable future for our community. 2021 ꟷ 2022 Budget in Brief h Police labor contracts are up for renegotiation at the end of 2021, and the Teamsters' contract at the end of 2022. Unaffiliated salary CHARACTER Developing and preserving attractive and interesting places where people want to be. WELLNESS Promoting community-wide health and safety wellness. Key issues affecting the 2021-2022 budget process include maintaining the City's ability to provide current levels of service, ensuring that all new programs were aligned with the Mayor's and Council's priorities, and providing adequate fund balances and reserves. Major budget highlights include: h Many of the City's revenues were affected by the COVID-19 pandemic in early 2020, with ongoing impacts still being observed. Most of revenue accounts are generally projected to improve somewhat during 2021, with most expected to be back on track by 2022. h Demand for services ꟷ including public safety, human services, and transportation ꟷ continues to increase faster than expected revenue h There is a growing need in human services (homelessness and mental health). h Salaries and benefits represent 59% of the General Fund budget. Overall, about 87% of General Fund expenditures are non-discretionary. SERVICE Providing transparent government service. ENVIRONMENT Stewarding our environment. ECONOMY Encouraging a diverse and thriving marketplace for consumers and businesses. $167.9 M $35.1 M $7.9 M $18.5 M $212.3 M $37.2 M $0 $50 $100 $150 $200 General Fund Special Revenue Funds Debt Service Funds Capital Project Funds Enterprise Funds Internal Service FundsMillions 32¢ Auburn School District 22¢ State 16¢ City of Auburn 10¢ King County 2¢ ST 18¢ All Other 65¢- State 26¢- King County 9¢- City of $ 478.9 MOther 19.4% Intergovern- mental 4.6% Taxes 30.2% Charges for Service 45.9% $ 430.8 M 6 GENERAL FUND REVENUES BY CATEGORY: GENERAL FUND EXPENDITURES BY TYPE: GENERAL FUND EXPENDITURES BY FUNCTION: GENERAL FUND EXPENDITURES BY DEPARTMENT: CAPITAL BUDGET SUMMARY (2021–2022): CAPITAL PROJECTS SOURCES AND USES (2021-2022): Major Projects Planned for 2021-2022: Local Street Improvement Program $ 3.9 M Lead Service Line Replacements (Water Fund)$ 4.5 M Auburn Way S Improvements Project 2.3 M Academy Pump Station Pump Replacement (Water Fund) 3.6 M 49th Street NE Project 2.0 M Jacobsen Tree Farm Development Project (Municipal Parks) 3.4 M Arterial Street Preservation Program 2.0 M Local Street Reconstruction Program (Water Fund) 3.4 M Lakeland Hills Way Preservation Project 1.4 M Rainier Ridge Pump Station Rehab/Repl. Project (Sewer Fund) 3.4 M 29th St SE & R St SE Intersection Improvements 1.3 M Hangar Facility Construction Project (Airport Fund) 2.8 M Riverwalk Drive SE Non-Motorized Improvements 1.2 M Coal Creek Springs Transmission Main Replacement (Water) 2.4 M 2nd Street SE Preservation Project 0.9 M SIGNIFICANT NEW PROGRAMS AND INITIATIVES: Department Duration Mayor Nancy Backus Facilities HVAC Equipment Replacement ongoing 1,064,800$ -$ Deputy Mayor Claude DaCorsi Police 6 SWAT Take Home Vehicles one-time 464,400 - Council Member Bob Baggett Water Fund SCADA Radio System Upgrade ongoing 300,000 - Council Member Larry Brown Parks Community Ctr Parking Lot Repair one-time 250,000 - Council Member James Jeyaraj Finance B&O Tax Specialist one-time 150,500 (4,499,500) Council Member Robyn Mulenga Comm Develop Human Services Grant Funding ongoing 110,000 110,000 Council Member Chris Stearns Public Works Survey Equipment Replacement ongoing 88,000 - Council Member Yolanda Trout-Manuel For more details, the City's 2021-2022 budget is posted on the City's website at: http://www.auburnwa.gov/BiennialBudget 2021 Net Cost 2022 Net Cost Street Projects Other Projects Program Title ELECTED OFFICIALS: Personnel 58.6% Operating Expenses 29.1% Other Expenses 12.2% $ 167.9 M 0.9% 2.8% 2.9% 5.6% 9.9% 77.9% Fines & Forfeitures Licenses & Permits Miscellaneous Intergovernmental Charges for Service Taxes $ 154.8 M $3.3 M $7.2 M $6.8 M $6.8 M $20.5 M $22.1 M $28.9 M $72.2 M Health and Human Services Physical Environment Transportation Economic Environment Interfunds and Transfers Culture and Recreation General Government Public Safety $ 167.9 M $ 167.9 M Transportation (Arterial Street) … Transportation (Local Street) 4.9% Transportation (Arterial Street Preservation) 5.8% Water 25.3% Sanitary Sewer 9.1% Storm Drainage 11.6% Parks, Arts & Recreation 9.0% General Municipal 6.6% Innovation & Technology 1.2%Airport 6.3% Equipment Rental 6.3% Cemetery 0.1% Other 0.6% $ 73.7 M Mayor & Council 1.5% Non-Departmental 4.0% Legal 3.5% Finance 4.7% Admin 3.3% Streets 4.9% Public Works 4.0% Human Resources 6.0% Community Development 7.4% SCORE 6.3% Parks, Arts & Recreation 16.6% Police 37.6% $ 73.7 M Fund Balance 38.4% Bonds & Loans 22.9% Grants 8.1% Local Sources 1.1% REET 11.2% Other Sources 18.3% Sources of Funds Design 13.1% Acquisition 1.1% ROW/Construction 79.2% Debt Service/Other 6.6% Uses of Funds 7 Nancy Backus, Mayor AUBUMT * ===============================- WASHINGTON 25 West Main Street* Auburn WA 98001-4998 * www.auburnwa.gov * 253-931-3000 February 22, 2021 Residents of Auburn c/o City of Auburn 25 West Main Auburn, Washington 98001 Re: Transmittal of the 2021-2022 Biennial Budget Dear Residents of Auburn: I present to you the 2021-2022 budget for the City of Auburn. This document reflects our enduring commitment to using your dollars in a way that honors the values and priorities that define our city. This decade has presented challenges unseen in our lifetime, yet we remain committed to serving our residents to the fullest while aligning our work to our core values : safety, economic prosperity, diversity, character, service, and environment. These standards, and our unwavering commitment to protect the capital you have entrusted us with, are the guiding principles of this document. A municipal budget is a guiding document that residents. It is, in many ways, the mo st fundamental embodiment of democracy and tells the story of what we are truly committed to. Although the future remains full of uncertainty, we remain resolute in meeting our goals and have worked tirelessly to ensure that the expenditures outlined here are in line with that vision. I thank you first and foremost for being an active part of our budget process. I al so want to thank our staff for helping to bring forward a budget that is conservative in our spending plans and maintains the quality-of-life assets that you all de serve in Auburn. I encourage your continued input into how we use these resources to best serve you. Sincerely,r�� Ma��� s AUBURN* MORE THAN YOU IMAGINEDspeaks to the values and principles of its 8 2021-2022 Biennial Budget Section I: Budget Summary SECTION I: BUDGET SUMMARY This section summarizes the 2021-2022 Biennial 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 eight 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 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: Operating 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 nine directors. See the table “Summary of Financial Structure” on page 12 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 (includes history, summary of events, phone numbers, statistics), adopted Ordinances, and glossary of terms. 9 2021-2022 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. 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. Of these, five have separate operating and capital sub-funds that help track related costs and revenues separately. 10 2021-2022 Biennial Budget Section I: Budget Summary 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. Of these, two have separate operating and capital sub-funds that help track costs and revenues separately. Other Fund Types 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. 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 has two agency funds: South King Housing & Homelessness Partners (SKHHP) and the V-Net Agency fund, although the V-Net 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 expenditure object is the appropriation unit used in the budget, representing the level of detail used to sort and summarize items of expenditure according to the type of goods or services being purchased; e.g., salaries, supplies. 11 2021-2022 Biennial Budget Section I: Budget Summary Summary of Financial Structure All funds are appropriated, see Ordinance No. 6794 and Ordinance No. 6796. Fund Number & Title Responsibility Budget Description 001 General Fund Revenues Finance Director General government activities 001 General Fund Operations Mayor & Council Mayor Mayor & Council costs Administration Administration Director General government administration, Emergency Management, Economic Development and Homelessness Response Human Resources HR Director General government employment, safety and court costs Finance Finance Director General government finance costs City Attorney City Attorney General government legal costs Community Development Comm. Development Director Community development, building permits, environmental services, and Community & Human Services Jail Police Chief SCORE jail costs Police Police Chief Direct police department costs Public Works Public Works Director General government engineering costs Parks, Arts & Recreation Parks Director Park maintenance, golf course, recreational programs, arts and senior programs Streets Public Works Director Street maintenance costs Non-Departmental Finance Director Citywide expenditures, fund transfers, fund balance & one-time expenditures Special Revenue Funds 102 Arterial Street Public Works Director MVFT and grants for arterial street projects 103 Local Street Public Works Director Funding for local street repairs 104 Hotel/Motel Tax Administration Director Lodging tax for promotion of tourism 105 Arterial Street Preservation Public Works Director Utility tax for arterial street preservation 117 Drug Forfeiture Police Chief Forfeited drug money used for drug enforcement 119 Housing/Commt'y Development Administration Director Community Development Block Grants (CDBG) 120 Recreational Trails Parks Director Dedicated funds for recreational trails 121 Business Improvement Area Administration Director Financial activity of the downtown area 122 Cumulative Reserve Finance Director Governmental reserves 124 Mitigation Fees Finance Director Collection of mitigation & impact fees Debt Service Funds 230 City Hall Annex 2010 A&B Bond Finance Director Principal & Interest, 2010 bonds 231 Local Revitalization 2010 C&D Bond Finance Director Principal & Interest, 2010 bonds 232 2020 LGTO Refunding Bonds Finance Director Principal & Interest, 2010 bonds 238 SCORE 2009 A&B Bond Finance Director Principal & Interest, 2009 bonds 249 LID Guarantee Finance Director Reserves for security of Local Improvement Districts (LID's) 275 LID #350 Finance Director Principal & Interest, Local Improvement District 276 Golf / Cemetery 2016 Refunding Finance Director Principal & Interest, LTGO Bond Refunding Capital Projects Funds 321 Municipal Parks Construction Parks Director Capital projects at municipal parks 328 Capital Improvements Finance Director Capital improvements - Citywide projects 330 Local Revitalization Finance Director Capital improvements - downtown urban center Enterprise Funds 430 / 460 Water Public Works Director Operating and capital fund for water utility 431 / 461 Sewer Public Works Director Operating and capital fund for sewer utility 432 / 462 Storm Drainage Public Works Director Operating and capital fund for storm drainage utility 433 Sewer Metro Public Works Director Operating fund for King County metro sewer charge 434 Solid Waste Finance Director Operating fund for solid waste utility 435 / 465 Airport Public Works Director Operating and capital fund for municipal airport 436 / 466 Cemetery Parks Director Operating and capital fund for municipal cemetery Internal Service Funds 501 Insurance Finance Director Insurance reserves 503 Workers' Compensation HR Director Self insured workers' compensation 505 Facilities Administration Director Operating fund for facilities and property management 518 / 568 Innovation and Technology IT & Administration Director Operating and capital fund for information services & multimedia 550 / 560 Equipment Rental Public Works Director Operating and capital fund for equipment rental Fiduciary/Trust Funds 611 Fire Pension Finance Director Pension fund for firemen's retirement system 654 SKHHP Comm. Development Director Agency fund for South King Housing & Homelessness Partners Permanent Funds 701 Cemetery Endowment Care Finance Director Long-term reserves for cemetery care and improvements 12 2021-2022 Biennial Budget Section I: Budget Summary 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 75% of General Fund revenues is 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. In 2019, real property values, which had finally recovered to pre-recession levels by 2016, grew an additional 8.6%, and property tax receipts grew by 2.3%. Retail sales taxes receipted to the General Fund grew by 18.7%, and the rate of unemployment in the County and City remained low. At the same time, building permit revenues increased by 34% reflecting greatly improved construction activity relative to 2018. In 2020, the COVID-19 pandemic affected both revenues and expenditures, although the effects were somewhat less than expected due to specific actions taken by the City to mitigate these impacts, such as a temporary hiring freeze. And, while the economic outlook for the City is generally positive, significant challenges to the City’s overall financial condition remain, particularly the ongoing gap between revenue and expenditure growth. In addition, several areas at the Federal and State levels of government continue to cast a shadow, including the ongoing disagreements within the United States Congress on finding a long-term solution to fund governmental services as well as – at the State level – long-term fiscal challenges for addressing holes left by one-time budget fixes in the current budget and the need to fund basic education mandates. The City also continues to grapple with the financial impacts of the elimination of streamlined sales tax revenue distributions and the uncertainty of sales tax receipts on out-of-state sales under the new Marketplace Fairness Act. Therefore, although the City has seen significant private investments in the community, including development within several blocks in downtown that will serve as a catalyst for future redevelopment, the City remains cautious and continues to vigilantly monitor and control its expenditures in order to live within the City’s means. Property Taxes 30% Sales Taxes 23% Business & Utility Taxes 22% Other Taxes 3% Licenses & Permits 3% Intergovernmental 5% Fees & Charges 10% Fines & Forfeits 1% Misc & Other Sources 3% 2021 -2022 General Fund Revenues $8.7 B $7.7 B $7.5 B $7.2 B $6.9 B $7.3 B $8.2 B $8.8 B $9.6 B $10.6 B $11.5 B $12.5 B +5% +13% +8% +8% +11% +9% +8% –12% –2% –4% –4% $- $2 $4 $6 $8 $10 $12 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 EstimatedBillionsProperty Assessed Valuation King County Pierce County 13 2021-2022 Biennial Budget Section I: Budget Summary 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 2021-2022. 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 $1.1 million per year in 2021-2022. Initiative 747 (2001) I-747 limits property tax increases to the lesser of 1% or inflation unless the jurisdiction has “banked capacity”, which provides that the levy limit is based on the highest amount that could have been levied since 1985-1986. 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 (again, unless the jurisdiction has banked capacity). Estimated impact: reduction of about $1.0 million per year in 2021-2022. 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 $650,000 per year in 2021-2022. Streamlined Sales and Use Tax (SST) (2003) In 2003, the Legislature enacted Senate Bill 5783 to adopt several provisions of the Streamlined Sales and Use Tax Agreement. The agreement attempted 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. Starting in January 2018 and continuing through September 2019, streamlined sales tax mitigation payments were phased out; all distributions were terminated by the State in 2020. Estimated impact: projected reductions for the biennium of $1.9 million per year in 2021 and 2022. State legislators expect that new Marketplace Fairness Act (internet sales) tax revenues will replace – and eventually surpass – these payments (see below). Marketplace Fairness Act (MFA) (2017) In 2017, the State enacted EHB 2163, which has been labeled the Marketplace Fairness Act. This legislation is intended to capture the retail sales tax lost from internet sales. The new law took effect on January 1, 2018. The bill also phased out and eventually eliminated the streamlined sales tax mitigation payments to local governments, as mentioned above. Estimated impact: projected new revenues averaging about $1.2 million per year in 2021 and 2022. 14 2021-2022 Biennial Budget Section I: Budget Summary Key Issues Affecting the 2021-2022 Budget Process Key issues for 2021-2022 include maintaining the City’s ability to provide current level of services in light of residual impacts of the COVID-19 pandemic and continuing increases in the cost of doing business and funding public safety, human services, and maintenance and replacement of our street transportation system that exceed growth in revenues. As discussed earlier, growth in General Fund revenues is expected to remain modest. Property tax receipts are limited to a 1% annual increase plus new construction. This is, by itself, insufficient to cover increases in the costs of supporting existing staff’s COLAs and benefits, most of which are contracted obligations that are increasing at a rate greater than current revenue growth. Sales and use tax growth was significantly impacted by COVID-19 but is projected to be about 8.8% in 2021 as we recover from the pandemic and a more modest 5.0% in 2022. We also anticipate sales tax on construction to maintain through biennium due to large projects permitted and in the review stage. 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 continues to rise. Healthcare costs are expected to rise by 5% in 2021 and 10% in 2022, while dental costs are expected to increase by 1% in 2021 and 5% in 2022. State of Washington pension contribution rates are expected to remain constant in 2021 but decrease somewhat in 2022. Auburn serves as a major hub for local and regional warehousing and distribution facilities. 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. The City has made significant progress with its Save Our Streets (SOS) program for local streets. Nonetheless, 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. Since 2013, the SOS program had been funded from sales taxes collected on new construction. During the 2019-2020 biennium, however, this was replaced with real estate excise tax (REET) revenues. That funding source will continue at least through the 2021-2022 biennium. The City’s Arterial Streets Preservation program will continue to be funded from 1.0% of utility taxes on public and private utilities, and the Arterial Street Fund will continue to be funded by a combination of transportation grants, motor vehicle fuel taxes, and traffic impact fees. Going forward, the City’s Finance Department will closely monitor its financial condition. While the City has been able to avoid budget reductions or a reduction in workforce in the 2021-2022 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 81,940 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 2020 was approximately $12.5 billion. 15 2021-2022 Biennial Budget Section I: Budget Summary For the 2021-2022 budget, the City’s authorized FTEs total 453.35 in 2021 and 454.35 in 2022 (on a full- time equivalency basis) providing a full-range of municipal services. These services include: police protection, parks, arts and 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 separate 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 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. Fire prevention and control services were transferred from the City to the Valley Regional Fire Authority (VRFA) in 2007. The VRFA is a separate municipal corporation serving the cities of Auburn, Algona, and Pacific. The VRFA imposes its own property tax levy and fire benefit charge and is not included in the City’s budget process except to fund residual pension and health care/disability liabilities. 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 2021-2022 budget include: • Continued infrastructure replacement for all three utilities in coordination with street and arterial improvements. • Construction of the Coal Creek Springs transmission line replacement project, including the replacement of the river crossing via a utility bridge. • Replacement of lead water service lines throughout the City. • Rehabilitation or replacement of the Rainier Ridge sewer pump station and PVC force main. • Continuing to improve overall stormwater system performance through citywide ditch maintenance and pond cleaning and rehabilitation programs to remove accumulated sediment and vegetation. • Construction of airport hangars, including adding a new row of T hangars and converting two rows of existing open T hangars to closed hangars based on demand from airport tenants. 1 Based upon 2019 sales tax collections 16 2021-2022 Biennial Budget Section I: Budget Summary Overview of Summary Section The tables and graphs on the following pages reflect summarized budget information for 2021 and 2022. The information presented here is intended for summary purposes only; for more detailed budget information, please refer to Sections IV through VII of this budget document as well as the Capital Facilities Plan. Tables and Graphs in Order of Presentation •2021 Budget Summary – All Funds (Table) •2021 Summary of Notable Changes in Fund Balance (Table) •2021 Budgeted Revenues by Fund, % of Total (Graph) •2021 Budgeted Expenditures by Fund, % of Total (Graph) •2022 Budgeted Revenues by Fund, % of Total (Graph) •2022 Budgeted Expenditures by Fund, % of Total (Graph) •2022 Budget Summary – All Funds (Table) •2022 Summary of Notable Changes in Fund Balance (Table) •Comparative Budget Summary, 2019-2022 – All Funds (Table) •2021 & 2022 Budgeted Revenue – All Funds (Graph) •2021 & 2022 Budgeted Expenditures – All Funds (Graph) •Comparative Budget Summary, 2019-2022 – General Fund (Table) •2021 & 2022 Budgeted Revenue – General Fund (Graph) •2021 & 2022 Budgeted Expenditures – General Fund (Graph) •Budget Summary by Fund Type – 2021 (Table and Graphs) •Budget Summary by Fund Type – 2022 (Table and Graphs) •Population vs. Staff Levels, 2012-2022 (Graph) •Position Allocation by Department, 2018-2022 (Table) 17 2021-2022 Biennial Budget Section I: Budget Summary 2021 Budget Summary – All Funds Beginning Fund Balance 2021 Resources 2021 Expenditures Ending Fund Balance Note 19,948,152$ 72,870,710$ 82,294,077$ 10,524,785$ a Arterial Street 1,015,159 4,948,080 5,535,930 427,309 b Local Street 1,321,778 2,360,600 2,363,950 1,318,428 Hotel/Motel Tax 225,286 139,100 177,110 187,276 Arterial Street Preservation 1,606,304 2,794,050 2,886,250 1,514,104 Drug Forfeiture 957,967 147,600 492,994 612,573 c Housing & Community Development 42,904 600,000 600,000 42,904 Recreational Trails 79,425 7,700 - 87,125 Business Improvement Area 96,325 55,700 90,000 62,025 Cumulative Reserve 6,383,315 101,000 - 6,484,315 Mitigation Fees 12,420,562 1,217,560 4,265,480 9,372,642 d City Hall Annex 2010 A&B Bond 4,489 1,645,300 1,645,300 4,489 Local Revitalization 2010 C&D Bond 33,593 574,070 573,800 33,863 LID #249 1,669 10 - 1,679 LID #350 403 960 - 1,363 Golf / Cemetery 2016 Refunding - 371,000 371,000 - SCORE 2009 A&B Bond - 1,366,100 1,366,100 - Municipal Park Construction 819,996 3,095,800 2,883,800 1,031,996 Capital Improvements 7,705,844 4,264,180 7,932,720 4,037,304 e Local Revitalization 244,000 1,000 245,000 - Water 17,976,656 30,764,010 35,738,243 13,002,423 f Sewer 18,600,338 10,433,130 11,906,955 17,126,513 Sewer Metro 2,066,136 20,335,950 20,331,250 2,070,836 Storm Drainage 19,513,159 11,525,020 14,061,923 16,976,256 g Solid Waste 5,753,618 16,775,500 16,950,830 5,578,288 Airport 831,334 8,285,900 7,379,296 1,737,938 h Cemetery 554,785 1,204,400 1,384,920 374,265 Insurance 1,741,353 12,800 182,900 1,571,253 Workers' Compensation 2,382,027 1,139,400 876,800 2,644,627 Facilities 986,936 3,713,100 4,076,191 623,845 i Innovation and Technology (includes Multimedia)3,142,721 7,304,450 7,861,720 2,585,451 j Equipment Rental 6,488,465 5,353,720 6,386,677 5,455,508 k Fire Pension 2,033,441 103,500 210,204 1,926,737 SKHHP (South King Housing & Homelessness Partners)241,645 253,100 307,860 186,885 PERMANENT FUNDSCemetery Endowment Care 1,983,146 63,620 - 2,046,766 137,202,931$ 213,828,120$ 241,379,280$ 109,651,771$ INTERNAL SERVICE FUNDSTOTAL TOTAL BUDGET $351,031,051 $351,031,051FIDUCIARY FUNDSDEBT SERVICEFund GENERAL FUND SPECIAL REVENUE FUNDSCAPITAL PROJECTSENTERPRISE FUNDS18 2021-2022 Biennial Budget Section I: Budget Summary 2021 Notable Changes in Fund Balance Note Fund Change in Fund Balance Explanation a General Fund ($9,423,367)Revenues are negatively impacted due to the loss of Streamlined Sales Tax payments as well as the continued impact of the COVID-19 pandemic on revenues such as sales taxes, culture and recreation, admission tax, and rents and lease revenues. At the same time, expenditures continue to increase at a greater rate than revenues due to rising costs of public safety, transportation, human services, and other programs. The proposed budget assumes the City will increase the utility tax rate effective in 2021 to help mitigate the shortfall created by these factors. b Arterial Street (587,850) Revenues include $1.5 million in grants, $2.2 million in transfers from other funds, and $1.0 million in taxes and fees (totaling $4.7 million), while capital projects are budgeted to be over $5.2 million. c Drug Forfeiture (345,394) 2021 expenditures includes a one-time transfer out of $0.1 million to provide the remaining funding needed to purchase six SWAT vehicles. In addition, the revenues budgeted for estimated drug seizure funds is conservative as the amount can vary drastically from year to year. d Mitigation Fees (3,047,920) Increasing transfers of Transportation Impact Fees for arterial street projects including Auburn Way South Improvements and the 29th Street SE & R Street SE Intersection projects. Also transfers of Parks Impact Fees for the 104th Avenue Park Development project, the Auburn Arts & Culture Center renovation, and the acquisition of West Hill Park. e Capital Improvements (3,668,540) Use of real estate excise tax (REET) funding for capital projects primarily for Game Farm Park Improvements, HVAC equipment replacement projects, and a $2.2 million transfer to the Local Street Fund for the 2021 Local Streets Improvement Program. f Water (4,974,233) Fund balance will decrease throughout the biennium due to the spend-down of bond proceeds received in 2020, which will be used to fund various capital projects. g Storm Drainage (2,536,903) Increase in capital projects funded by the Storm Fund, primarily the 2021 Storm Renewal and Replacement, Vegetation Sorting Facility, and the D Street SE Storm Improvement projects. h Airport 906,604 Budgeted issuance of $3.8 million in revenue bonds to fund capital projects, not all of which will be completed in 2021. i Facilities (363,091) Expenditures in 2021 includes a one-time funding of $0.3 million to pay for HVAC system improvement projects at the Senior Center, the Mountain View Cemetery and the Arts & Cultural Center. j Innovation and Technology (includes Multimedia) (557,270) Planned reduction in fund balance to better reflect reserve requirements. k Equipment Rental (1,032,957) Expenditures and associated revenues in this fund vary from year to year, largely based on the replacement schedule of fleet vehicles and any construction projects required. Fund balance is depleted as these expenses occur, and recovers in subsequent years as revenues are banked for future replacements. 19 2021-2022 Biennial Budget Section I: Budget Summary General Fund 34.1% Special Revenue Funds 5.8% Debt Service 1.8%Capital Projects 3.4% Enterprise Funds 46.5% Internal Service Funds 8.2% Other Misc. Funds 0.2% Budgeted Revenues by Fund Type -2021 General Fund 34.1% Special Revenue Funds 6.8% Debt Service 1.6%Capital Projects 4.6% Enterprise Funds 44.7% Internal Service Funds 8.0% Other Misc. Funds 0.2% Budgeted Expenditures by Fund Type -2021 20 2021-2022 Biennial Budget Section I: Budget Summary General Fund 37.8% Special Revenue Funds 5.4%Debt Service 1.8% Capital Projects 3.0% Enterprise Funds 44.4% Internal Service Funds 7.4% Other Misc. Funds 0.2% Budgeted Revenues by Fund Type -2022 General Fund 36.0% Special Revenue Funds 7.9%Debt Service 1.7% Capital Projects 3.1% Enterprise Funds 44.0% Internal Service Funds 7.1% Other Misc. Funds 0.2% Budgeted Expenditures by Fund Type -2022 21 2021-2022 Biennial Budget Section I: Budget Summary 2022 Budget Summary – All Funds Beginning Fund Balance 2022 Resources 2022 Expenditures Ending Fund Balance Note 10,524,785$ 81,938,250$ 85,605,016$ 6,858,019$ a Arterial Street 427,309 5,778,300 5,892,400 313,209 Local Street 1,318,428 1,660,500 1,664,500 1,314,428 Hotel/Motel Tax 187,276 168,900 177,110 179,066 Arterial Street Preservation 1,514,104 2,058,800 2,135,000 1,437,904 Drug Forfeiture 612,573 148,000 356,531 404,042 Housing & Community Development 42,904 600,000 600,000 42,904 Recreational Trails 87,125 7,700 - 94,825 Business Improvement Area 62,025 55,400 90,000 27,425 Cumulative Reserve 6,484,315 80,000 1,950,000 4,614,315 b Mitigation Fees 9,372,642 1,161,900 5,851,450 4,683,092 c City Hall Annex 2010 A&B Bond 4,489 1,637,300 1,637,300 4,489 Local Revitalization 2010 C&D Bond 33,863 567,370 567,100 34,133 LID #249 1,679 10 - 1,689 LID #350 1,363 10 - 1,373 Golf / Cemetery 2016 Refunding - 371,300 371,300 - SCORE 2009 A&B Bond - 1,366,700 1,366,700 - Municipal Park Construction 1,031,996 3,483,950 3,730,050 785,896 Capital Improvements 4,037,304 3,109,910 3,689,210 3,458,004 d Local Revitalization - - - - Water 13,002,423 29,748,760 32,732,464 10,018,719 e Sewer 17,126,513 10,748,480 12,137,866 15,737,127 Sewer Metro 2,070,836 21,012,700 21,008,800 2,074,736 Storm Drainage 16,976,256 11,514,670 13,935,081 14,555,845 f Solid Waste 5,578,288 18,629,600 18,719,680 5,488,208 Airport 1,737,938 3,354,520 4,659,287 433,171 g Cemetery 374,265 1,281,400 1,386,148 269,517 Insurance 1,571,253 12,000 183,200 1,400,053 Workers' Compensation 2,644,627 1,144,900 884,000 2,905,527 Facilities 623,845 3,694,500 3,724,226 594,119 Innovation and Technology (includes Multimedia)2,585,451 6,907,200 7,428,644 2,064,007 h Equipment Rental 5,455,508 4,294,860 4,515,308 5,235,060 Fire Pension 1,926,737 103,600 211,204 1,819,133 SKHHP (South King Housing & Homelessness Partners)186,885 252,300 315,450 123,735 PERMANENT FUNDSCemetery Endowment Care 2,046,766 64,130 - 2,110,896 109,651,771$ 216,957,920$ 237,525,025$ 89,084,666$ $326,609,691INTERNAL SERVICE FUNDSTOTAL TOTAL BUDGETFIDUCIARY FUNDSDEBT SERVICEFund GENERAL FUND SPECIAL REVENUE FUNDSCAPITAL PROJECTS$326,609,691ENTERPRISE FUNDS22 2021-2022 Biennial Budget Section I: Budget Summary 2022 Notable Changes in Fund Balance Note Reference Fund Change in Fund Balance Amount Comment a General Fund ($3,666,766)Expenditure growth continues to exceed revenue growth resulting in a reduction in fund balance. The 2022 budget assumes the City will implement a Business & Occupancy Tax, which will benefit the General Fund. b Cumulative Reserve (1,870,000) This is due to a one-time budgeted transfer of $2.0 million from the Cumulative Reserve Fund to the General Fund for cash flow purposes. c Mitigation Fees (4,689,550) Increasing transfers of Transportation Impact Fees for arterial street projects including the Auburn Way South Improvements, the 29th Street SE & R Street SE Intersection, and the Garden Avenue Realignment projects. Transfers also include over $2.5 million of Park Impact fees for the Jacobsen Tree Farm development. d Capital Improvements (579,300) Use of real estate excise tax (REET) funding for capital projects primarily for the Lea Hill Safe Routes to Schools project and a $1.5 million transfer to the Local Street Fund for the 2022 Local Streets Improvement Program. e Water (2,983,704) Fund balance will decrease throughout the biennium due to the spend-down of bond proceeds received in 2020, which will be used to fund multiple capital projects. f Storm Drainage (2,420,411) Increase in capital projects funded by the Storm Fund, primarily the North Airport Area Improvements, the D Street SE Storm Improvements and the 23rd Street SE Storm Improvement projects. g Airport (1,304,767) Increase in capital projects, primarily constructing new T-hangars and converting open T-hangars to closed hangars. h Innovation and Technology (includes Multimedia) (521,444) Planned reduction in fund balance to better reflect reserve requirements. 23 2021-2022 Biennial Budget Section I: Budget Summary Comparative Budget Summary 2020 2019 2020 Estimated 2021 2022 Actual Adj. Budget Actual Budget Budget REVENUES Taxes 64,032,701$ 56,495,200$ 56,896,910$ 61,696,400$ 68,446,500$ Licenses and Permits 2,825,404 1,599,300 1,679,600 2,029,400 2,264,300 Intergovernmental 12,201,485 29,350,282 18,888,510 10,465,340 9,154,800 Charges for Services 89,420,445 87,667,972 84,728,040 96,110,080 101,419,770 Fines and Penalties 1,984,513 799,500 658,900 847,200 856,400 Miscellaneous 11,047,128 8,349,440 7,613,371 8,409,720 8,593,680 Other Sources 3,145,904 229,250 124,000 40,000 40,000 Total Revenues 184,657,580$ 184,490,944$ 170,589,331$ 179,598,140$ 190,775,450$ EXPENDITURES Salaries & Wages 42,023,662$ 46,263,093$ 43,036,179$ 46,330,401$ 48,595,034$ Benefits 17,697,956 23,788,170 21,028,777 22,585,829 23,637,611 Supplies 4,228,098 5,088,056 4,405,286 4,803,450 4,625,870 Services & Charges 66,869,890 75,258,861 71,392,466 75,988,510 79,787,570 Intergovernmental - - 94,640 - - Capital Outlay 17,493,927 63,097,067 42,823,436 40,384,260 33,361,510 Debt Service 6,956,576 9,426,600 5,499,274 8,259,700 7,969,900 Interfund Payments for Services 15,361,809 16,239,534 16,121,196 17,464,150 17,778,260 Total Expenditures 170,631,917$ 239,161,381$ 204,401,254$ 215,816,300$ 215,755,755$ OTHER FINANCING SOURCES (USES) Loan Proceeds 39,258$ 3,095,821$ -$ 2,695,000$ 2,200,000$ Bond Proceeds - 15,719,900 13,677,200 3,810,900 - Proceeds from Sale of Fixed Assets 30,738 - 41,000 - - Transfers In 7,192,688 38,526,764 25,390,266 25,562,980 21,769,270 Transfers Out (7,192,688) (38,526,764) (25,390,266) (25,562,980) (21,769,270) Net Change in Restricted Assets (7,066,436) - - - - Contributed Capital 6,686,289 2,132,500 2,037,900 2,161,100 2,213,200 Total Financing Sources (Uses)(310,151)$ 20,948,221$ 15,756,100$ 8,667,000$ 4,413,200$ Net Change in Fund Balance 13,715,512$ (33,722,216)$ (18,055,823)$ (27,551,160)$ (20,567,105)$ Fund Balances - Beginning 141,543,240 155,258,753 155,258,754 137,202,931 109,651,771 Fund Balances - Ending Designated 19,103,244 14,100,382 16,471,399 13,358,675 8,601,821 Undesignated 136,155,509 107,436,155 120,731,532 96,293,096 80,482,845 Total Fund Balances - Ending 155,258,753$ 121,536,537$ 137,202,931$ 109,651,771$ 89,084,666$ ALL FUNDS 24 2021-2022 Biennial Budget Section I: Budget Summary 2021 / 2022 Budgeted Revenue – All Funds 2021 / 2022 Budgeted Expenditures – All Funds $0 $10 $20 $30 $40 $50 $60 $70 $80 $90 $100 $110 Transfers In Contributed Capital PWTF Loan Other Sources Miscellaneous Fines & Penalties Charges for Services Intergovernmental Licenses & Permits Taxes Millions 2021 2022 $0 $10 $20 $30 $40 $50 $60 $70 $80 $90 Transfers Out Interfund Payments Debt Service Capital Outlay Services & Charges Supplies Benefits Salaries & Wages Millions 2021 2022 25 2021-2022 Biennial Budget Section I: Budget Summary Comparative Budget Summary 2020 2019 2020 Estimated 2021 2022 Actual Adj. Budget Actual Budget Budget REVENUES Taxes: Property 21,907,038$ 22,000,000$ 22,489,300$ 22,842,300$ 23,198,400$ Sales & Use 18,943,334 15,837,000 15,774,100 17,170,400 18,026,000 Business & Utility 12,093,888 13,241,400 13,252,910 14,406,300 19,446,300 Other 3,589,138 2,174,100 2,335,100 2,681,000 2,818,400 Licenses and Permits 2,825,404 1,599,300 1,679,600 2,029,400 2,264,300 Intergovernmental 6,128,845 9,274,170 5,452,830 4,320,220 4,412,320 Charges for Services 7,457,382 5,997,100 5,801,450 7,419,290 7,871,830 Fines and Penalties 914,240 668,500 583,900 722,200 731,400 Other Sources - - 14,000 - - Miscellaneous 1,933,229 1,448,200 1,398,430 1,092,600 1,120,300 Total Revenues 75,792,497$ 72,239,770$ 68,781,620$ 72,683,710$ 79,889,250$ EXPENDITURES Salaries & Wages 30,344,721$ 33,862,312$ 30,893,003$ 32,590,350$ 34,396,778$ Personnel Benefits 13,043,107 16,663,243 14,179,803 15,324,177 16,121,248 Supplies 1,434,721 2,101,208 1,472,758 1,642,510 1,587,570 Services & Charges 19,800,000 22,833,909 20,405,199 22,362,340 23,230,060 Capital Outlay 22,964 40,000 40,000 98,000 10,000 Debt Service 81,792 79,400 7,500 - - Interfund Payments for Services 8,829,211 9,326,700 9,208,362 9,835,400 9,888,060 Total Expenditures 73,556,515$ 84,906,772$ 76,206,625$ 81,852,777$ 85,233,716$ OTHER FINANCING SOURCES (USES) Insurance Recoveries 127,895$ 179,250$ 100,000$ 25,000$ 25,000$ Transfers In T/I from F104 for Tourism Grant 9,600 - - - - T/I from F432 for Median Maintenance 74,000 74,000 74,000 74,000 74,000 T/I from F518 for Buy Local Program 29,950 - - - - T/I from Multiple Funds for Records Clerk 6,906 7,527 7,530 - - T/I from F122 for Fund Bal. Replenishment - 4,000,000 4,000,000 - 1,950,000 T/I from Multiple Funds for Survey Equip.- - - 88,000 - Transfers Out Golf / Cemetery Debt Service (373,945) (376,000) (376,000) (371,000) (371,300) T/O to F518 for SKHHP IT Equipment (1,960) - - - - T/O to F518 for IT Support Position (3,427) (7,433) (7,433) - - T/O to F518 for CRM System (11,051) - - - - T/O to F518 for Cyber Security Management - (35,500) (35,500) - - T/O to F518 for Multiple IT Projects - (30,600) (30,600) - - T/O to F505 for Fire Suppression System - (45,000) - - - T/O to F560 for Rotary Mower (70,400) - - - - T/O to F560 for Utility Tractor & Loader - - - (70,300) - T/O to F560 for Equip. for Police Vehicle - (25,000) - - - T/O to F568 for IT Equip. for Police Vehicle (11,205) - - - - T/O to F568 for Vehicle Locator System (21,463) - - - - T/O to F568 for IT Equip. for Police Vehicle - (1,600) - - - Total Financing Sources (Uses)(245,099)$ 3,739,644$ 3,731,997$ (254,300)$ 1,677,700$ Net Change in Fund Balance 1,990,883$ (8,927,358) (3,693,008)$ (9,423,367)$ (3,666,766)$ Fund Balances - Beginning 21,650,276$ 23,641,160$ 23,641,160$ 19,948,152$ 10,524,785$ Fund Balances - Ending 23,641,160$ 14,713,802$ 19,948,152$ 10,524,785$ 6,858,019$ GENERAL FUND 26 2021-2022 Biennial Budget Section I: Budget Summary 2021 / 2022 Budgeted Revenue – General Fund 2021 / 2022 Budgeted Expenditures – General Fund $0 $10 $20 $30 $40 $50 $60 $70 $80 Transfers In Other Sources Fines & Penalties Miscellaneous Licenses & Permits Intergovernmental Charges for Services Taxes Millions 2021 2022 $0 $5 $10 $15 $20 $25 $30 $35 $40 Debt Service Capital Outlay Transfers Out Supplies Interfund Payments Services & Charges Benefits Salaries & Wages Millions 2021 2022 27 2021-2022 Biennial Budget Section I: Budget Summary BUDGET SUMMARY BY FUND TYPE 2021 2021 Adopted Budget Special Debt Capital Internal All General Revenue Service Project Enterprise Service Other Funds Fund Funds Funds Funds Funds Funds Funds Revenues Property Tax 23,058,300$ 22,842,300 -$ - 216,000$ -$ -$ -$ Sales and Use Taxes 19,454,400 19,204,400 - 250,000 - - - - Public Utility Taxes 17,738,900 14,536,300 2,040,400 - - 1,162,200 - - Real Estate Excise Taxes 1,900,000 - - - 1,900,000 - - - Other Taxes 1,146,500 517,000 142,000 - - 400,000 - 87,500 Business Licenses 385,400 385,400 - - - - - - Building/Plumbing/Elect Permits 996,000 996,000 - - - - - - Other Licenses and Permits 648,000 648,000 - - - - - - Charges for Services 91,880,140 7,419,290 18,500 - 241,470 73,519,930 10,633,450 47,500 Fees 1,685,400 - 1,685,400 - - - - - Interest Earnings 1,085,170 138,800 226,960 290 59,100 497,200 129,100 33,720 Fines and Forfeits 947,200 722,200 125,000 - - 100,000 - - Rents and Contributions 7,234,300 953,800 - - 64,800 3,175,100 3,040,600 - Intergovernmental 11,559,680 4,320,220 3,534,980 1,797,000 1,280,010 315,970 60,000 251,500 Interfund Transfers 25,587,980 187,000 4,598,150 1,909,200 3,599,600 13,643,610 1,650,420 - Bond Proceeds 3,810,900 - - - - 3,810,900 - - Other Revenues 4,709,850 - - 950 - 2,699,000 2,009,900 - Total Revenues 213,828,120$ 72,870,710$ 12,371,390$ 3,957,440$ 7,360,980$ 99,323,910$ 17,523,470$ 420,220$ Expenditures Salaries & Wages 46,330,401$ 32,590,350 899,286$ - -$ 8,933,470$ 3,720,091$ 187,204$ Benefits 22,585,829 15,324,177 363,548 - - 4,564,217 2,333,887 - Supplies 4,803,450 1,642,510 169,400 - - 1,276,850 1,714,690 - Services and Charges 75,988,510 22,362,340 824,250 - 5,000 47,162,610 5,314,450 319,860 Transfers Out 25,562,980 441,300 4,324,400 - 4,361,600 14,879,610 1,556,070 - Capital Expenditures 40,384,260 98,000 9,528,230 - 6,694,920 20,326,210 3,736,900 - Debt Service 8,259,700 - 206,900 3,956,200 - 4,096,600 - - Interfund Service Charges 17,464,150 9,835,400 95,700 - - 6,513,850 1,008,200 11,000 Total Expenditures 241,379,280$ 82,294,077$ 16,411,714$ 3,956,200$ 11,061,520$ 107,753,417$ 19,384,288$ 518,064$ Net Increase (Decrease) in Fund Balances (27,551,160) (9,423,367) (4,040,324) 1,240 (3,700,540) (8,429,507) (1,860,818) (97,844) Beginning Fund Balances 137,202,931 19,948,152 24,149,025 40,154 8,769,840 65,296,026 14,741,502 4,258,232 Ending Fund Balances 109,651,771$ 10,524,785$ 20,108,701$ 41,394$ 5,069,300$ 56,866,519$ 12,880,684$ 4,160,388$ $72.9 $12.4 $4.0 $7.4 $99.3 $17.5 $0.4 $0 $20 $40 $60 $80 $100 General Fund Special Revenue Funds Debt Service Funds Capital Project Funds Enterprise Funds Internal Service Funds Other FundsMillionsBudgeted Revenues by Fund Type -2021 Taxes Licenses and Permits Charges for Service Intergovernmental Transfers In Other Revenues $82.3 $16.4 $4.0 $11.1 $107.8 $19.4 $0.5 $0 $20 $40 $60 $80 $100 General Fund Special Revenue Funds Debt Service Funds Capital Project Funds Enterprise Funds Internal Service Funds Other FundsMillionsBudgeted Expenditures by Fund Type -2021 Personnel Supplies and Services Transfers Out Capital Expenditures Debt Service Interfund Service Charges 28 2021-2022 Biennial Budget Section I: Budget Summary BUDGET SUMMARY BY FUND TYPE 2022 2022 Adopted Budget Special Debt Capital Internal All General Revenue Service Project Enterprise Service Other Funds Fund Funds Funds Funds Funds Funds Funds Revenues Property Tax 23,438,400$ 23,198,400$ -$ -$ 240,000$ -$ -$ -$ Sales and Use Taxes 20,411,000 20,161,000 - 250,000 - - - - Public Utility Taxes 22,920,300 19,577,600 2,047,400 - - 1,295,300 - - Real Estate Excise Taxes 2,200,000 - - - 2,200,000 - - - Other Taxes 1,212,500 552,100 172,000 - - 400,000 - 88,400 Business Licenses 393,100 393,100 - - - - - - Building/Plumbing/Elect Permits 1,161,300 1,161,300 - - - - - - Other Licenses and Permits 709,900 709,900 - - - - - - Charges for Services 96,066,530 7,871,830 20,500 - 9,500 77,256,100 10,861,100 47,500 Fees 2,661,400 - 2,661,400 - - - - - Interest Earnings 891,120 91,200 167,000 290 44,000 426,600 129,400 32,630 Fines and Forfeits 956,400 731,400 125,000 - - 100,000 - - Rents and Contributions 7,673,200 1,029,100 250,000 - 116,300 3,251,900 3,025,900 - Intergovernmental 10,262,440 4,412,320 1,770,000 1,781,400 1,280,000 707,220 60,000 251,500 Interfund Transfers 21,794,270 2,049,000 4,506,200 1,911,000 2,704,060 10,624,010 - - Bond Proceeds - - - - - - - - Other Revenues 4,206,060 - - - - 2,229,000 1,977,060 - Total Revenues 216,957,920$ 81,938,250$ 11,719,500$ 3,942,690$ 6,593,860$ 96,290,130$ 16,053,460$ 420,030$ Expenditures Salaries & Wages 48,595,034$ 34,396,778$ 878,652$ -$ -$ 9,329,559$ 3,797,241$ 192,804$ Benefits 23,637,611 16,121,248 358,139 - - 4,750,047 2,408,177 - Supplies 4,625,870 1,587,570 147,400 - - 1,285,850 1,605,050 - Services and Charges 79,787,570 23,230,060 1,372,750 - 5,000 49,542,610 5,314,700 322,450 Transfers Out 21,769,270 371,300 7,442,750 - 2,411,700 10,848,010 695,510 - Capital Expenditures 33,361,510 10,000 8,227,700 - 5,002,560 18,272,350 1,848,900 - Debt Service 7,969,900 - 206,200 3,942,400 - 3,821,300 - - Interfund Service Charges 17,778,260 9,888,060 83,400 - - 6,729,600 1,065,800 11,400 Total Expenditures 237,525,025$ 85,605,016$ 18,716,991$ 3,942,400$ 7,419,260$ 104,579,326$ 16,735,378$ 526,654$ Net Increase (Decrease) in Fund Balances (20,567,105) (3,666,766) (6,997,491) 290 (825,400) (8,289,196) (681,918) (106,624) Beginning Fund Balances 109,651,771 10,524,785 20,108,701 41,394 5,069,300 56,866,519 12,880,684 4,160,388 Ending Fund Balances 89,084,666$ 6,858,019$ 13,111,210$ 41,684$ 4,243,900$ 48,577,323$ 12,198,766$ 4,053,764$ $81.9 $11.7 $3.9 $6.6 $96.3 $16.1 $0.4 $0 $20 $40 $60 $80 $100 General Fund Special Revenue Funds Debt Service Funds Capital Project Funds Enterprise Funds Internal Service Funds Other FundsMillionsBudgeted Revenues by Fund Type -2022 Taxes Licenses and Permits Charges for Service Intergovernmental Transfers In Other Revenues $85.6 $18.7 $3.9 $7.4 $104.6 $16.7 $0.5 $0 $20 $40 $60 $80 $100 General Fund Special Revenue Funds Debt Service Funds Capital Project Funds Enterprise Funds Internal Service Funds Other FundsMillionsBudgeted Expenditures by Fund Type -2022 Personnel Supplies and Services Transfers Out Capital Expenditures Debt Service Interfund Service Charges 29 2021-2022 Biennial Budget Section I: Budget Summary Staffing Trends Citywide staffing between 2013 and 2019 increased at a moderate pace, with new staff positions added in each year. 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 1.4% in 2019 and 0.3% in 2020. Staffing growth during the 2019-2020 fiscal years closely mirrored the population growth in the City over the same period of time. Although citywide staffing increased by seven FTEs (Full Time Equivalents) in 2019, there were no increases in staffing in 2020. During the 2021-2022 biennial budget cycle, staffing is expected to increase by two FTEs (one in 2021 and another FTE in 2022), as discussed below. The number of employees per 1,000 citizens has remained flat at 5.5 FTEs per 1,000 citizens since 2012 and is projected to remain at that level through the end of the 2021-2022 biennial budget cycle. Two new FTEs are authorized in the 2021-2022 biennial budget to support various City departments. In 2021, a new B&O (Business and Occupancy) Tax Specialist will be added in the Finance Department to administer the B&O Tax Program, which is anticipated be in effect starting in 2022. A second FTE will be added in 2022 in the Administration Department; this position will reinstate the Economic Development Coordinator position that was reclassed and moved to the Human Resources Department in 2020. The following page presents current and past staffing levels based on the home department of each FTE. 30 2021-2022 Biennial Budget Section I: Budget Summary FTE: Full Time Equivalent Does not include seven elected Council positions. 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 FTE 391 402 411 416 427 438 446 453 452 453 454 Staff/Pop 5.5 5.5 5.5 5.5 5.5 5.5 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 2012-2022 POSITION ALLOCATION BY DEPARTMENT 20-21 21-22 Department 2018 2019 2020 2021 2022 Changes Changes Mayor 3.0 3.0 4.0 4.0 4.0 0.0 0.0 Administration 12.0 8.0 7.0 7.0 8.0 0.0 1.0 Human Resources 8.0 8.0 9.0 9.0 9.0 0.0 0.0 Finance 24.0 24.0 24.0 25.0 25.0 1.0 0.0 Legal 15.0 16.0 16.0 16.0 16.0 0.0 0.0 Community Development 25.0 32.0 30.8 30.8 30.8 0.0 0.0 Police 140.0 140.0 140.0 140.0 140.0 0.0 0.0 Public Works - Engineering 55.0 55.0 55.0 55.0 55.0 0.0 0.0 Parks, Arts & Recreation 47.0 47.0 47.0 47.0 47.0 0.0 0.0 Public Works - Streets 20.0 21.0 21.0 21.0 21.0 0.0 0.0 Non Departmental 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Sub-Total General Fund 349.0 354.0 353.8 354.8 355.8 1.0 1.0 Water 23.0 23.0 23.0 23.0 23.0 0.0 0.0 Sewer 10.0 10.0 10.0 10.0 10.0 0.0 0.0 Storm Drainage 12.0 12.0 12.0 12.0 12.0 0.0 0.0 Airport 3.0 3.0 3.0 3.0 3.0 0.0 0.0 Cemetery 6.0 6.0 6.0 6.0 6.0 0.0 0.0 Facilities 10.0 11.0 11.0 11.0 11.0 0.0 0.0 Multimedia 3.6 3.6 3.6 3.6 3.6 0.0 0.0 Innovation & Technology 17.0 18.0 18.0 18.0 18.0 0.0 0.0 Equipment Rental 12.0 12.0 12.0 12.0 12.0 0.0 0.0 Sub-Total Other Funds 96.6 98.6 98.6 98.6 98.6 0.0 0.0 TOTAL FTEs 445.60 452.60 452.35 453.35 454.35 1.0 1.0 31 2021-2022 Biennial Budget Section I: Budget Summary Changes in the 2019-2022 Budget: Mayor: Effective in March 2020, the Sustainability Coordinator position was reclassed to the Outreach Program Administrator position which reports to the Mayor. Administration: The 2019-2020 budget included a Housing Repair Technician position that was added to the Administration Department (although funded by F119 – Community Development Block Grant). Effective January 2019, a reorganization occurred within this department where the 5.0 FTEs in Community Services and Human Services now report to the Community Development Department. Effective in Budget Amendment #7, Ordinance No. 6783, the Economic Development Coordinator position was reclassed to the Diversity, Equity and Inclusion Program Manager position that reports to Human Resources. Per the 2021-2022 budget, 1.0 FTE will be added in 2022 to the Administration Department to reinstate the Economic Development Coordinator position. Human Resources: Effective in Budget Amendment #7, 2020, Ordinance No. 6783, the Economic Development Coordinator position was reclassed to the Diversity, Equity and Inclusion Program Manager position, which reports to Human Resources. Finance: Per the 2021-2022 budget,1.0 FTE will be added in 2021 to the Finance Department for a B&O Tax Specialist who will administer the B&O Tax Program. Legal: The 2019-2020 budget included an additional Records Clerk position that was effective in 2019. Community Development: Effective January 2019, a reorganization occurred within this department where the 5.0 FTEs in the Administration Department (the Community Services and Human Services Division) now report to the Community Development Department. Effective in 2019, per Budget Amendment #2, Ordinance No. 6719, two new FTE's were added to Community Development to support the South King Housing and Homelessness Partners (SKHHP) which was approved via Resolution No. 5408. The SKHHP Manager position was authorized effective July 1, 2019 and the SKHHP Office Assistant position was authorized effective October 1, 2019. Effective March 2020, the Sustainability Coordinator position was reclassed to the Outreach Program Administrator position who reports to the Mayor. Per reclass paperwork in June 2020, the SKHHP Office Assistant position was reclassed to a SKHHP Program Coordinator and changed from 1.0 FTE to 0.75 FTE. Police: There were no changes in the authorized number of FTEs in the Police Department. Public Works - Engineering: There were changes in the authorized number of FTEs in the Public Works – Engineering Department. Parks, Arts and Recreation: There were no changes in the authorized number of FTEs in the Parks, Arts and Recreation Department. Public Works - Streets: The 2019-2020 budget included an additional Maintenance Worker I in the Street Department. Non-Departmental: There were no changes in the authorized number of FTEs in the Non-Departmental Department. 32 2021-2022 Biennial Budget Section I: Budget Summary Water: There were no changes in the authorized number of FTEs in the Water Fund. Sewer: There were no changes to the authorized number of FTEs in the Sewer Fund. Storm Drainage: There were no changes to the authorized number of FTEs in the Storm Drainage Fund. Airport: There were no changes to the authorized number of FTEs in the Airport Fund. Cemetery: There were no changes in the authorized number of FTEs in the Cemetery Fund. Facilities: The 2019-2020 budget included an additional Custodian position that was added to the Facilities Fund. Multimedia: There were no changes in the authorized number of FTEs in the Multimedia Department. Innovation and Technology (IT): The 2019-2020 budget included an IT Business Systems Analyst position in the Innovation & Technology Department. Equipment Rental: There were no changes in the authorized number of FTEs in the Equipment Rental Fund. 33 34 2021-2022 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. 35 2021-2022 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 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 Estimates submitted to Finance for review & compilation Department directors prepare estimates of expenditures for next two years 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 City Clerk publishes notice of public hearing on Final Budget Series of Council workshops to review budget in detail and make suggested revisions Final Budget document becomes available to the public Revisions/adjustments are made to the Preliminary Budget, resulting in the Final Budget Final public budget hearing prior to Council adoption Property Tax Levy established Council adopts final balanced budget Budget document is finalized 36 2021-2022 Biennial Budget Section II: Process/Policies 2021-2022 Budget Calendar Budget Process Jan Feb Mar Apr May Jun Jul Aug Se p Oct Nov Dec 2020 Mayor and Finance Director meet to discuss budget priorities. Council budget retreat. Budget instructions and forms are distributed to departments. Budget training presented by the Finance Department (4 sessions). Departments enter line item budgets and decision packages into Eden and provide CFP worksheets, position control information, and anticipated retirements to Finance. Departments complete department overviews, goals and accomplishments, performance metrics, and remaining Finance Department creates Director budget review books. City Council Budget Workshop #1: Overview of 2021-22 Budget Process. Finance Department prepares preliminary revenue forecasts. Departments review budgets and goals with the Mayor and directors. Finance Department creates Council budget review books. City Council Budget Workshop #2: Overview of 2021-22 General Fund. City Council Budget Workshop #3: Overview of 2021-22 Proprietary and Capital Funds. City Council Budget Workshop #4: Overview of 2021-22 Proprietary and Capital Funds, continued. Revenue forecast is finalized. Preliminary budget is filed with the City Clerk, distributed to City Council and made available to the public. Hold public budget hearing #1 with revenue presentation. Public budget hearing #2. 2021 Property tax levy is set by ordinance. Public budget hearing #3. Budget and CFP are adopted by ordinance. 2021 Adopted budget published and distributed. Initial budget amendment is adopted by ordinance Mid year budget amendment is adopted by ordinance. Year-end budget amendment is adopted by ordinance. 2022 property tax levy is set by ordinance. CFP amendment and mid-biennial budget modification are adopted by ordinance. 2022 Initial budget amendment is adopted by ordinance Mid year budget amendment is adopted by ordinance. 2023 property tax levy is set by ordinance. Year-end budget amendment is adopted by ordinance. 37 2021-2022 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. 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 review of current City Council and Mayoral goals as well as the previous year’s goals and objectives. Staffing, emerging topics and program priorities are reviewed with staff. Then, during late spring, 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 upcoming budget cycle. The Mayor and Finance Director along with each department director review the budget in detail as a group. On the basis of this process, the Mayor formulates his or her recommended budget for the following year. After the Mayor has reviewed the department proposals and formulated his/her budget, the departments present their budget proposals in detail to the Council during budget workshops. In October, the City Council holds a public hearing to solicit comments from the general public regarding Operations Guide Financial Plan Communi- cations Tool Policy Tool Four purposes of a Budget 38 2021-2022 Biennial Budget Section II: Process/Policies 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. 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 additional public hearings 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, occurs in late November or early December. The entire process is coordinated, as needed, in regular meetings of the City department heads, chaired by the Mayor. 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, using the City’s financial management and accounting system and 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. 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. 39 2021-2022 Biennial Budget Section II: Process/Policies Capital Budget The capital budget authorizes and provides the basis for controlling expenditures related to the acquisition of significant city assets and construction of capital facilities. Showing the budget in these three components separates key policy issues in order to facilitate their consideration: policy officials can examine the level at which existing programs should be funded, what program improvements should be made, and the appropriate level of funding. Capital Planning The Capital Facilities Plan (CFP) was originally adopted as an element of the City Comprehensive Plan, which includes the City’s plans to finance capital facilities that will be needed during the next 20 years. The CFP includes both a 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 through regular reports to the Mayor from the department heads on the progress of departmental objectives and performance measures. These are then summarized into a 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 reporting 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 are 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 between 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 for new projects or initiatives that develop after budget adoption or 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 and reviewed by the Finance Department. 40 2021-2022 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 2020) Six Year Capital Facilities Plan Update Major Comprehensive Plan Update Comprehensive Transportation Plan Update including non-motorized plan Community Development Block Grant Consolidated Plan Update Water, Sewer, Storm Drainage Comprehensive Plan Update Parks, Arts and Recreation Plan Update Scheduled Actions (2021-2022) Parks, Arts and Recreation Plan Update Community Development Block Grant Consolidated Plan Update Six Year Transportation Improvement Program Six Year Capital Facilities Plan Update Funding Program Biennial City Budget Community Development Consolidated Plan Capital Facilities Plan 41 2021-2022 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 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. For each policy, below, is an indication of whether the adopted budget does or does not meet the policy’s requirements (“Budget Compliance”). 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 assets • 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 42 2021-2022 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. Budget Compliance A. Fund and Fund Reporting Structure 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. 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. B. Independent Evaluation 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. 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. C. Budget Reporting 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. 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. 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. 43 2021-2022 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. Budget Compliance A. General Management 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. 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. There will be generally three (3) adjustments to the budget annually: a. 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. b. 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. c. 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. d. Additional adjustments to the budget may be required as determined by  the Finance Department. 3. The City should accept ongoing service obligations in new areas of programming  only when an adequate on-going source of funding is available. 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). B. Monitoring and Reporting 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. C. Use of One-Time Resources 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. D. Regional Social Service Funding 1. The City’s role in social service funding shall continue to be supplemental (addressing  special or unique local needs) to the basic responsibilities of regional agencies. 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. 44 2021-2022 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. Budget Compliance A. General Management 1. Revenue estimates for budget purposes should be conservative yet realistic.  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. 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. 4. Indirect administrative costs associated with the operation of funds should be  identified and charged against the operation of those funds. B. Revenue Diversification The City will seek: 1. To maintain a diversified mix of revenue to provide for long-term stability and  predictability, including exploring and evaluating new and enhanced revenue sources that are available to the City but not currently leveraged. 2. To avoid dependence on temporary or unstable revenues to fund basic municipal  services. 3. To avoid dependence on Federal revenues to fund ongoing, basic municipal services.  4. To develop a cost recovery plan that assess user fees to the extent appropriate for  the type of service provided, which includes direct costs, capital costs, department overhead, and citywide overhead. C. Fees and Charges 1. General Fund services should be supported by user fees to the extent appropriate for  the character of the service and its user. 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. 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. 4. Modifications to user fees require approval by Council.  D. Grants and Unpredictable Revenues 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. 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. 45 2021-2022 Biennial Budget Section II: Process/Policies 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. Budget Compliance A. General Management 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. 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. 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. 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. 5. The burden for financing capital should be borne by the primary beneficiaries of  the facility. 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. B. Cost of Private Development 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. C. Monitoring and Reporting 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. 46 2021-2022 Biennial Budget Section II: Process/Policies Budget Compliance A. General Management 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 City Council and the City’s Planning Commission. 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. 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. 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. 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. 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. 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. B. Utility Rate Management 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. 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. 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. 47 2021-2022 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. Budget Compliance A. General Management 1. The City will not use short-term or long-term debt to support ongoing operations.  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. 3. The City will work to maintain strong ratings on its debt including maintaining open  communications with bond rating agencies concerning its financial condition. 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. 5. The City will strive to improve its bond ratings by improving its financial stability.  6. The City shall employ competent financial advisors and bond attorneys for all large  bond issues. B. Debt Capacity 1. Annual debt service should not exceed fifteen percent (15%) of operating revenues.  2. Total direct debt should not exceed two percent (2%) of the City’s assessed value.  3. No more than sixty percent (60%) of the City’s capital program should be debt  financed. C. Short-Term Debt 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. 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. 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. 4. All interfund loans require Council approval in the form of an ordinance or resolution.  5. The City will not use short-term debt for current operations.  D. Long-Term Debt 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. 2. Long-term debt can be refunded if the net present value (NPV) of savings is at  least four percent (4%). 3. Self-supporting bonds (such as special assessment improvement districts) may  only be used to finance improvements associated with the subject improvement districts. 48 2021-2022 Biennial Budget Section II: Process/Policies Budget Compliance E. Utility Revenue Debt Management 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. 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. 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. 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. 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. A. General Management 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. 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. 3. The City will maintain its physical assets 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. 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. 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. 49 2021-2022 Biennial Budget Section II: Process/Policies Budget Compliance A. General Management 1. General government funds should maintain adequate fund balances or working  capital to meet unexpected contingencies. 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, to maintain one year of payments of general obligation debt service, and to provide for 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. 3. Minimum fund operating reserve balances will be maintained as follows: a. The General Fund shall maintain at least 8% of total budgeted operating  expenditures, with a target of 12%. b. Each enterprise fund should maintain adequate fund balances or working 1 capital to meet unexpected contingencies and cash flow needs. Each utility fund shall strive to ensure ongoing system integrity through reinvestment in the system. c. Other proprietary funds should maintain working capital balances of 10%  to 20% of their budgeted operating, maintenance and capital expenditures. d. 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: i. Equipment Rental and Replacement:  Operating reserves of 30 days (excluding depreciation) and replacement reserves equal to three times depreciation. ii. Innovation and Technology:  Operating reserves of 30 days (excluding depreciation) and replacement reserves equal to three times depreciation. iii. Facilities:  Operating reserves of 30 days and repair and maintenance and replacement reserves equal to 50% of one year of operations. iv. Reserve balances of other funds shall be set during the budget process  in an amount consistent with the purpose and nature of the fund. e. Evaluation of reserve levels will be made in conjunction with the City’s budget. B. Utility Reserve Management 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). a. Water, 20 to 25%, approximately 75 to 90 days;  b. Sewer, Storm Drainage, and Solid Waste utility funds, 12 to 16%,  approximately 45 to 60 days; and c. King County Wastewater Treatment, $625,000, approximately 3% of total  operating expenses. 1 Exception: Budgeted 2022 Airport Fund ending working capital balance is 8.2% versus a minimum of 10%, due to transfers from Operations to the Capital subfund in both 2021 and 2022 to help fund capital improvements. Per policy (see Subsection D below), the deficit will be replenished within one year unless approved by Council. 50 2021-2022 Biennial Budget Section II: Process/Policies C. Summary of Reserve Policies The following table summarizes reserve management policies by fund type: Budget Compliance D. Use and Replenishment 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. 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. 3. The rate of replenishment will not exceed three years of use.  Fund Minimum Target 2021 2022 General Fund 8%12%12.8%8.0% Cumulative Reserve Fund 5%10%7.9%5.4% Fund Minimum Target 2021 2022 Water Fund (Operations)20%25%44.6% 31.0% Sewer Fund (Operations)12%16%105.8% 128.2% Storm Drainage Fund (Operations)12%16%109.6% 128.5% Sewer Metro Fund 10.2%9.9% Solid Waste Fund 12%16%32.9% 29.3% Airport Fund (Operations)10%20%35.8%8.2% Cemetery Fund (Operations)10%20%27.1% 18.7% Fund Operating Replacement Reserves Reserves 2021 2022 Facilities Fund 8%50% of annual repair and maintenance expenditures Operations: 11.3% Capital: 50.0% Operations: 12.3% Capital: 50.0% Innovation & Technology Fund 8%Three times depreciation Oper: 12.0% Repl: 6.3X Oper: 12.0% Repl: 4.1X Equipment Rental & Replacement Fund 8%Three times depreciation Oper: 8.0% Repl: 3.6X Oper: 8.0% Repl: 3.4X Reserve Requirement Reserve Requirement Reserve Requirement Preliminary Budget Fund Balance / Working Capital Reserve Management Policies Preliminary Budget Enterprise Funds Internal Service Funds Preliminary Budget $625,000 (approx. 3%) 51 2021-2022 Biennial Budget Section II: Process/Policies 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. Budget Compliance A.General Management 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. 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. 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. 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. 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 2019-2020 Biennial Budget allocates City 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. In 2014, the City developed a vision for the Auburn of 2035. Discussions occurred in the community through the Imagine Auburn visioning process and also among City Council members. Many themes and messages surfaced about who we are and what we aspire to become. In the words of the City Council, Auburn in 2035 will be a "premier community with vibrant opportunities." Participants of Imagine Auburn added their ideas about what this meant to them. The vision that emerged – as modified by Council in June 2018 – is encapsulated in the following six value statements: 1.Safety: Building and maintaining an environment that promotes public safety and wellness. 2.Economy: Encouraging a diverse and thriving marketplace for consumers and businesses. 3.Environment: Stewarding our environment. 4.Character: Developing and preserving attractive and interesting places where people want to be. 5.Diversity: Celebrating our diverse cultures, heritage, and community. 6.Service: Providing transparent government service. Identifying values and creating a description of what each value looks like, what it means, and how it will happen, establishes a basis for evaluating future City policies, regulations, actions, investments, budget priorities, grant-seeking priorities, and other community decisions. In addition, the six values underscore the entirety of the City’s Comprehensive Plan and its implementation, which includes the development of capital improvement, transportation, and parks, recreation, and open space plans, and the implementation of regulations and standards. These values are the core of how we make choices. The City’s Comprehensive Plan, adopted in December 2015, includes a “core plan” describing each vision in terms of what it will look like [in 2035], what it means, and how it will happen. More details are available at: https://www.auburnwa.gov/CompPlan. 52 2021-2022 Biennial Budget Section II: Process/Policies 2019-2020 Citywide Goals and Accomplishments and 2021-2022 Citywide Goals: Work toward determining next steps for Auburn Avenue Theater operations. Current lease expires on 12/31/2021. Began negotiations to purchase the theater in 2019; final purchase and sale was completed in 2020. Work on evaluating plans for needed renovations and creating cost analysis for multiple options for renovations. Continue golf course drainage improvements with sanding program, aeration, and surface water removal to improve playability during shoulder seasons. In 2019, applied over 1,000 tons of sand to fairways, greens, and approaches to improve course condition and playability through shoulder months. Added new technology and practices with PlanetAir equipment to improve health and year round playability of greens. Continue course drainage improvements and fairway sanding program to ensure year round playability and power cart access to golf course. Renovate the Historic downtown Post Office into a new Arts & Culture Center development; develop a comprehensive operations plan for the building. Secured a total of $583,000 in grant funding in 2019 and 2020 toward renovation of the main floor of the historic building. Completed interior demolition in 2019. Finalized plans for interior renovation, roof replacement, and cupola repair in 2020; worked with Landmarks Commission on required approvals and will begin some renovation work in 2020. Finalize construction on main floor renovations; formalize and seek funding for operations and programming; continue to seek funding for Phase 2 basement renovations. Secure grant funding or other sources to support the Rec Riders program. Submitted and funding awarded in 2019. Secure funding for outdoor recreation opportunities. Develop and implement an Equity and Inclusion Plan to assist in increasing participation from all of the community. GOAL: CHARACTER Developing and preserving attractive and interesting places where people want to be. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 53 2021-2022 Biennial Budget Section II: Process/Policies Address the root causes of homelessness identified in the One Table regional task force (affordable housing, behavioral health, child welfare, criminal justice and employment) and continue the crisis response for unsheltered individuals in Auburn. Outreach Program Administrator position created and hired to work specific to Auburn's needs. Address homelessness using an equity lens with intentionality and accountability that causes a reduction in the number of unsheltered individuals within our City. Continue to develop the City’s Wellness Program and receive the WellCity Award, which will provide a 2% reduction in healthcare premiums. The City received the WellCity Award in 2019, but unfortunately did not meet the requirements in 2020. The Blue Ribbon Committee will expand their work in Auburn with a continued focus on behavioral health, veterans initiatives, healthy living choices for all ages and community programs. Expanded work in 2019-2020 to include all nine major health issues with emphasis on behavioral health; community programs including health equity for three diverse groups; healthy living choices and veterans initiatives. Support locally and regionally coordinated efforts for human services to meet the basic needs of our community that include all aspects of health. Streamline housing repair program efficiency by instituting an in- house repair model similar to other South King County cities. Staff were hired in 2019 to support an in-house program model. The program has acquired a van, tools, and adopted procedures for the new program structure. With new housing repair program model, increase number of clients served through the program. Implement and manage the City's West Nile Virus abatement program at the City's constructed stormwater ponds. The City continued to implement and manage the West Nile Virus abatement program at the City's constructed stormwater ponds. This service was provided at 89 and 91 constructed stormwater ponds respectively for 2019-2020. Fully implement WebEOC software for Emergency Operations Center (EOC) and Department Operations Center (DOC) usage during events and emergencies. This should be compatible, and backed up with, Active Operating Picture (AOP) software. Completed.Develop long-term emergency supplies list based on COVID-19 experience, and purchase supplies as funding allows. Identify strategies and action items that promote housing preservation, healthy housing, and attainable housing. Adopted Healthy Housing Standards, entered into an Interlocal Agreement that formed South King Housing and Homelessness Partners (SKHHP), funded SKHHP, adopted an ordinance that redirects a portion of sales tax revenues under the provisions of HB 1406, and facilitated six multifamily property management training seminars. Develop, share and implement policies and practices that support the goals identified in the SKHHP ILA. GOAL: WELLNESS Promoting community-wide health and safety wellness. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 54 2021-2022 Biennial Budget Section II: Process/Policies Through staff training and platform improvements, Auburn will continue to increase transparency, efficiency, engagement and access to the City’s data to show our accountability to residents. The City of Auburn continues to leverage datasets within the open data platforms to make dat a driven decisions around major issues such as budget, homelessness, racial equity and other major issues. Implement new automated meter reading software to provide enhanced information and report ing for better service for utility customers. Conversion and training for Sensus Analytics software. Converted to Sensus Analytics software and trained staff. Currently using the met er reading software for all meter reading reports. Implement new Sensus Customer Portal so customers can access their meter information at their convenience. Provide training for residents and businesses. Implement enhancements with the adoption of the 2019-2020 budget. Include new "Budget-in-B rief" with statistics and other information. Implemented new approach to position control and multi-year capital budgeting, and incorporated other enhancements into the 2019-2020 budget including a new "Budget-in-Brief" section. Continue to improve and streamline budget development process and enhance budget document to make it more readable and useful. Launch an updated permit software system that allows for the electronic submis sion of paperwork, electronic issuance/approval, and online payment and that allows 24/7 engagement with the City. In 2019 the department completed a major permit software conversion which provides significantly more capability. In 2020 the department is completing the final phase of by joining the eCityGov alliance for purpose of using MyBuildingPermit.com as the customer web portal. Launch participation in the eCityGov Alliance as a voting member. This allows the City to have a voice in how our electronic systems grow and improve over time. Execute a contract extension with the current solid waste disposal provider through 2021, iss ue a request for proposal, and select a vendor to begin providing contract solid waste services in 2021. This will bring the entire City under one contract. Executed a contract extension with the current provider through 2021, and issued a request for propos al in December 2019. Currently evaluating proposals and will select a vendor to begin providing contract solid waste services in October 2021. Implement a new 10-year solid waste contract effective October 2021. This includes changing t o hauler customer service and the hauler as the billing-agent for the City. This will bring the entire City under one solid waste contract. Continue to provide a 12-month onboarding process to emphasize the City's Core V alues and Team Auburn approach. Continued the 12-month onboarding process and enhanced our program with the implementation of the NeoGov Onboard module in 2020. Streamline process for interpretation services. Staff introduced additional technology in the City's Customer Service Center to allow for more privacy in conversations that utilize an interpreter. Auburn- specific signage was created and posted in multiple languages, letting customers know how to access interpretation services. Implement tools and strategies to enhance communication between the City of Auburn and cus tomers who speak a language other than English. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 GOAL: SERVICE Providing transparent government service. 55 2021-2022 Biennial Budget Section II: Process/Policies Continue supporting patronage and utilization of local businesses via the online database, marketing efforts and business retention and engagement. Ad campaign to promote BuyLocalAuburn.com is ongoing. Business license renewals are part of our BuyLocalAuburn platform to encourage businesses to enhance their company information. A strong weekly networking and corporate visit schedule is maintained. Implement ongoing, short-term and mid-term strategies specific to business development and support. Innovation Partnership Zone (IPZ) incubator is in it 3rd year. Partnerships with the Small Business Association (SBA), Small Business Development Center (SBDC), Impact NW, South Correctional Entity (SCORE) and the Office of Minority and Women's Business Enterprises has created a strong support network. Continue to implement ongoing, short-term and mid-term strategies specific to business development/support. Continue with branding and messaging in-line with 10-Year Economic Development Strategic Plan. Established "Explore Auburn campaign. Launched "Auburn Adventure Film Festival". New ad campaign for 2021 to help re-open tourism in the City of Auburn after the COVID-19 shutdown. Expanded infrastructure (including WiFi), in addition to building a fiber ring that allows for redundancy and resiliency. Continue this expansion and upgrade speed/capacity. Look at connectivity to the cloud to support other goals. Connected all City-owned buildings, and also expanded to the C3 and other neighboring cities. GOAL: ECONOMY Encouraging a diverse and thriving marketplace for consumers and businesses. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 Enhance access to new technologies and information including fiber, wireless, and economic development options. Continue to find key areas that provide expansion, redundancy, faster speeds and cost-saving benefits. 56 2021-2022 Biennial Budget Section II: Process/Policies Continue the community building activities within our culturally diverse groups in Auburn via health, safety and policy initiatives. Continued our outreach with our tribal, Latino, Pacific Islander, and other cultural and minority groups through our Blue Ribbon Committee, Health and Human Services, and Economic Development activities. Support City/community relationships to remove barriers, create trust, provide improved transparency and create opportunities for underserved groups and neighborhoods that will honor all residents of Auburn. Continue to strengthen communication and partnerships with the Muckleshoot Indian Tribe on shared goals and foster a more engaged relationship with Pierce County partners. Although the pandemic has affected social gatherings and meetings with our tribal communities, we are continuing working virtually with the tribal council to maintain communication and relationships. Highway improvements in south Auburn and the planned tribal expansions at the casino are continuing with many nearing completion. Work more closely with other departments on strategic outreach. Staff convened an interdepartmental group to focus on community outreach and engagement. The group worked in 2018 and 2019 to identify opportunity areas and implement new outreach strategies and tools. To help promote inclusiveness, departments will examine our hiring practices, community based programs, and departmental operations. We will attempt to identify areas of concern and implement changes to address them. Renovate the Historic downtown Post Office into a new Arts & Culture Center development; develop a comprehensive operations plan for the building. Secured a total of $583,000 in grant funding toward renovation of the main floor of the historic building; completed interior demolition; finalized plans for interior renovation, cupola repair, and roof replacement ; worked with Landmarks Commission on required approvals; and will begin renovation work in 2020. Finalize construction on main floor renovations; formalize and seek funding for operations and programming; continue to seek funding for Phase 2 basement renovations. Review an additional 10% of the artifact collection and remove items of poor quality or duplicates. Completed.Work with diverse communities to create a community-curated exhibit. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 GOAL: CELEBRATION Celebrating our diverse cultures, heritage, and community. 57 2021-2022 Biennial Budget Section II: Process/Policies Update the City's floodplain development regulations. City Council adopted Ordinance 6761 on June 1, 2020 which represents an overhaul of the City's floodplain development regulations. Create an outreach campaign to reduce illegal dumping in conjunction with other City departments. In research phase for creating an outreach campaign to reduce illegal dumping in conjunction with other City departments. Work with other City departments and possibly neighboring jurisdictions to create an outreach campaign to reduce illegal dumping/litter. Manage and implement an ongoing public education and outreach program to targeted audiences to comply with the NPDES permit. Provided multilingual outreach and technical assistance to Auburn businesses on pollution prevention / spill kit best management practices.  Implemented school education program for general stormwater and natural resource protection. Implement four electric vehicles as pool vehicles, and implement the use of renewable diesel. Four electric vehicles have been added; renewable diesel implementation is still a work in progress. In order to lower the City's emission rates and continue to meet standards, seek out and implement alternative fuel sources within the City's fleet. Continue the Civil Service Diversity Outreach program to further support the recruitment and development of a diverse and qualified pool of Police Officers. Implemented a community advertised police officer candidate open house with APD staff to help diversify our applicant pool and aid in candidate outreach and success. Invest in diversity and inclusion initiatives in the City; specific to HR a focus on hiring/civil service processes related to recruitment, selection, onboarding and retention. Ensure that all employees become engaged in the City-wide equity and inclusion efforts. Complete the inventory of the City's environmental assets. The inventory was completed in 2019. Hard copy files were created and organized and mapping layers incorporated into the City's electronic Geographic Information System (eGIS). GOAL: ENVIRONMENT Stewarding our environment. 2019-2020 Progress Towards Major Goals Continue remote learning and outreach for school program and business pollution prevention program until normal operations resume after the COVID-19 pandemic. 58 2021-2022 Biennial Budget Section II: Process/Policies Develop and deploy sustainability initiatives such as creation of a Comprehensive Plan Sustainability Element. In 2019 the City Council endorsed adoption of the climate sustainability action plan. This occurred after the city completed an update to its Greenhouse Gas Inventory. Continue to develop and deploy sustainability initiatives such as creation of a Comprehensive Plan Sustainability Element. Complete design and construction of 2019 Sewer Repair and Rehabilitation (R&R) Project. Completed the portion of the original scope that involved installation of cured-in-place pipe installation, avoiding costly and impactful excavation in residential back yards. Prepared remaining sites to for the 2021 Repair and Rehabilitation project. Initiate the 2021 Repair and Rehabilitation project. Increase the residential recycling and compostables diversion rate over 51%. The residential recycling and compostables diversion rate for 2018 was 52.5% and 53.5% for 2019. Maintain the residential recycling and compostables diversion rate over 52%. Increase the total City recycling and compostables diversion rate to 30% (excluding private vendor recycling and composting services). As of May, the total City 2020 recycling and compostables diversion rate is approximately 30% (excluding private vendor recycling and composting services). Maintain the total City recycling and compostables diversion rate at or above 30% (excluding private vendor recycling and composting services). Evaluate water rights transfer requirements and determine next steps for the rights obtained from Algona. Developed consultant scope for this evaluation. Complete water rights evaluation and develop a plan for water rights transfer. 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, which is expected in 2022. Reached conservation goal of 172 gallons per day per Equivalent Residential Unit (gpd/ERU) in two of the past five years. Create a City Facility recycling collection program in conjunction with other City departments for batteries, other small hazardous waste materials, and office equipment. In research phase for creating a City Facility recycling collection program in conjunction with other City departments for batteries, other small hazardous waste materials, and office equipment. Work with other City departments to develop a recycling collection program for batteries, office equipment, and other items as needed. Implement enhancements to the budget process. Hired an external consultant to help evaluate alternative strategies to address fiscal sustainability and provide estimated impacts of each option. Work with Council to develop a financial plan for the short- to intermediate term as well as a comprehensive long-term financial sustainability policy. GOAL: SUSTAINABILITY Creating a sustainable future for our community. 2019-2020 Progress Towards Major Goals 59 2021-2022 Biennial Budget Section II: Process/Policies 2021-2022 Budget Strategy The 2021-2022 budget will be implemented by a series of objectives regarding the 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 review replacement staff for essential need. Limit 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 continue support of growth management, maintain effective legal services, provide continued public safety, support a diversity of recreational and cultural programs, and 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. Enhance the capacity of the infrastructure where funding opportunities exist by giving priority to providing necessary matching funds. 9. Continue operation of the City’s enterprise functions on a business basis. 10. Explore 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, in part, to low interest rates coupled with pent-up demand. The need for services has been 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. 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 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. 60 2021-2022 Biennial Budget Section II: Process/Policies 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’s expenditure budget is about $7.9 million in 2021 and $3.7 million in 2022, leaving a projected ending fund balance in 2022 of $3.5 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 2019 actual and 2020 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. 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. 61 62 2021-2022 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 General Fund 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 2021-2022 are summarized under Section VII, Capital Budget in this document, the entire Capital Facilities Plan (CFP) is provided, in detail, in a separate document. 63 2021-2022 Biennial Budget Section III: Financial Plan Analysis of 2021-2022 Revenues by Source for All Funds The graph below presents the total revenues that are anticipated to be available to support City programs during 2021 and 2022. The table shows the revenue by source of funds from 2019-2022. 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 $20 $30 $40 $50 $60 $70 $80 $90 $100 $110 Taxes Licenses & Permits Intergov't Charges for Services Fines & Penalties Other Sources Miscellaneous Transfers InMillions2021 Budget 2022 Budget 2021-2022 Budgeted Revenues Total All Funds 2019 2020 2020 2021 2022 Revenues Actual Adj Budget Est Actual Budget Budget Taxes 64,032,701$ 56,495,200$ 56,896,910$ 61,696,400$ 68,446,500$ Licenses and Permits 2,825,404 1,599,300 1,679,600 2,029,400 2,264,300 Intergovernmental 12,201,485 29,350,282 18,888,510 10,465,340 9,154,800 Charges for Services 89,420,445 87,667,972 84,728,040 96,110,080 101,419,770 Fines and Penalties 1,984,513 799,500 658,900 847,200 856,400 Other Sources 9,902,189 5,457,571 2,202,900 4,896,100 4,453,200 Miscellaneous 11,047,128 24,069,340 21,290,571 12,220,620 8,593,680 Transfers In 7,192,688 38,526,764 25,390,266 25,562,980 21,769,270 Total Revenues & Other Financing Sources 198,606,554 243,965,929 211,735,697 213,828,120 216,957,920 Beginning Fund Balance 141,543,240 155,258,753 155,258,754 137,202,931 109,651,771 TOTAL AVAILABLE RESOURCES 340,149,794$ 399,224,682$ 366,994,451$ 351,031,051$ 326,609,691$ 64 2021-2022 Biennial Budget Section III: Financial Plan Tax Revenue The second largest revenue source for the City is taxes. Sources of tax revenue include property taxes, retail sales taxes, the annexation sales tax credit (through 2019), utility taxes, business and occupancy tax (effective in 2022), admissions taxes and gambling taxes. Tax revenue constitutes 28.9% of total expected revenue in 2021 and 31.5% in 2022. Almost all tax revenues are received in the General Fund to support the ongoing operations of the City. Effective in 2019, the City received the last payment of the annexation sales tax credit, resulting in a loss of approximately $2.0 million annually. Due to the COVID-19 pandemic that began in early 2020, it is expected that the effects and impact on tax revenues will continue into the next biennium with the most notable impact expected to be seen in sales tax revenue. Despite expectations for moderate revenue growth during the biennium, General Fund expenditures are projected to continue to increase at a rate that outpaces revenue growth. As a result, the 2021- 2022 budget assumes the City will implement two notable tax changes in this biennium. First, the City will increase the tax rate charged for City utilities from 7.0% to 10.0% beginning in 2021; this change was adopted in Ordinance No. 6801 in November 2020 and is expected to generate approximately $2.2 million in additional General Fund revenue in 2021 and $2.3 million in 2022. Second, it is assumed that the City will implement a business and occupancy tax program in 2021, which would become effective in 2022. While the specifics of the program have not been solidified at this time, it is anticipated that the program will generate approximately $4.8 million in new General Fund revenue in 2022. 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 associated with new construction activity. The 2021-2022 budget assumes continued expansion within the City compared to 2020 activity, although at a moderate rate. If the economy stalls and growth does not occur as currently anticipated, this revenue source may need to be adjusted downward. Intergovernmental Revenue Intergovernmental revenue consists primarily of Federal, State and local grants and other governmental contributions. Intergovernmental revenue constitutes 4.9% of revenue in 2021 and 4.2% in 2022. The decline in revenue from 2020 to 2021 is primarily due to multiple grant funded projects that are projected to be completed by the end of 2020. Some of the more significant grant funded projects in 2021 include $650,000 in Federal grant money for the Auburn Way South Improvement Project, $570,000 in State grants for the 104th Avenue Master Plan, and $520,000 in State grants for the 2nd Street SE Preservation project. Some notable projects in 2022 that are at least partially funded by grant contributions include $700,000 in Federal grant money for the Lea Hill Safe Routes to Schools project and $450,000 in Federal grant monies for the Riverwalk Drive SE Non- Motorized Improvement project. Revenues in this category also include State shared revenues such a motor vehicle fuel tax revenues, liquor excise tax revenues and liquor profits. Revenues within this category are primarily used to fund General Fund operations, as well as the construction of street projects and other capital projects such as park improvements within the Municipal Parks Construction Fund. In July 2008, Washington State moved from a source-based sales tax to a destination-based sales tax in order to join the national effort to standardize the way each state taxes goods. This effort, the Streamlined Sales and Use Tax Agreement (SST), led the State to adopt a system of mitigation payments designed to compensate jurisdictions within the State that would experience a net loss in sales and use tax collections as a result of this change. The City of Auburn received mitigation payments of between $1.3 million and $2.0 million per year from 2009 through 2019, but this payment expired in June 2020. While the City expected to receive $925,000 in 2020, the amount was nearly cut in half due to revenue shortfalls at the State level associated with the COVID-19 pandemic. Beginning in 2018, the City receives Marketplace Fairness Act (MFA) tax payments for internet and other remote sales, which the State intends will replace and eventually exceed the streamlined sales tax mitigation payment amounts. The net effect of the loss of the streamlined sales tax payments combined with the Marketplace Fairness Act monies results in a net loss of General Fund revenue in the amount of approximately $0.7 million annually. 65 2021-2022 Biennial Budget Section III: Financial Plan Charges for Services The single largest source of revenue for the City is charges for services, which include user fees for utility services, recreational, planning and building activities. This source represents 44.9% and 46.7% of total revenues in 2021 and 2022 respectively. The majority of these charges are collected in the enterprise funds for services provided as stand-alone business type activities. Service revenue also includes charges 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. Fines and Penalties This revenue source is projected to be relatively stable. It includes false alarm, traffic and parking fines. Other Sources This revenue source includes loans, revenues from developers for capital system development in the Water, Sewer, and Storm Drainage utility funds, insurance recoveries and revenue from the sale of fixed assets. Budgeted revenues in the other sources revenue category in 2021 total $4.9 million in 2021 and $4.4 million in 2022. Of this revenue, $2.7 million in 2021 and $2.2 million in 2022 is anticipated revenue from the DWSRF (Drinking Water State Revolving Fund) loan in the Water Fund. Miscellaneous Miscellaneous revenue includes interest revenue, rents and leases, special assessments, contributions and donations, prior year cash adjustments, revenue from bond proceeds, and internal service revenue from the Equipment Rental and Workers’ Compensation funds. 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. Of the $12.2 million budgeted in 2021, $3.8 million is due to the anticipated bond proceeds in the Airport Fund. Transfers In This revenue source represents transfers between funds, and includes payments to other funds for debt service, capital construction projects and interfund loans. Transfers in 2021 are budgeted to be $25.6 million which represents a combination of one-time transfers between the enterprise funds’ operating and the associated capital sub-funds, $4.6 million in transfers for funding for various street projects, and $2.2 million for projects in the Municipal Park Construction Fund. Transfers are budgeted at $21.8 million in 2022. The 2022 budget includes a $2.0 million transfer in to the General Fund from the Cumulative Reserve Fund to support operations, $2.7 million for projects in the Municipal Park Construction Fund, and $4.5 million in transfers for various street projects. Forecasting Methods Revenues are projected for 2021 and 2022 based on a number of different methods, depending on the specific nature of each revenue stream. The basic forecasting methods and examples of each include: Methodology Example Revenues Projected Using Each Method • No Change Leasehold excise taxes, pet licenses, household hazardous waste fees, most Cemetery revenues, miscellaneous revenues • Trend Analysis Cable TV tax, telephone tax, utility rate revenues, airport revenues • Informed Judgment Business license fees, permit revenues, facility rentals, grant revenues • Calculated Utility tax revenues, interest earnings, inter-fund service revenues • Scenario Analysis Property taxes, sales taxes, motor vehicle fuel revenues, most parks revenues 66 2021-2022 Biennial Budget Section III: Financial Plan Analysis of 2021-2022 Budgeted Expenditures for All Funds The following graph presents the 2021 and 2022 budgeted expenditures of the City by major category. $0 $10 $20 $30 $40 $50 $60 $70 $80 $90 Salaries & Wages Benefits Supplies Services & Charges Intergov't Capital Outlay Debt Service Interfund Payments for ServicesMillions2021 Budget 2022 Budget 2021-2022 Budgeted Expenditures Total All Funds 2019 2020 2020 2021 2022 Expenditures Actual Adj Budget Est Actual Budget Budget Salaries & Wages 42,023,662$ 46,263,093$ 43,036,179$ 46,330,401$ 48,595,034$ Benefits 17,697,956 23,788,170 21,028,777 22,585,829 23,637,611 Supplies 4,228,098 5,088,056 4,405,286 4,803,450 4,625,870 Services & Charges 66,869,890 75,258,861 71,392,466 75,988,510 79,787,570 Intergovernmental 7,192,688 38,526,764 25,484,906 25,562,980 21,769,270 Capital Outlay 17,493,927 63,097,067 42,823,436 40,384,260 33,361,510 Debt Service 6,956,576 9,426,600 5,499,274 8,259,700 7,969,900 Interfund Payments for Services 15,361,809 16,239,534 16,121,196 17,464,150 17,778,260 Other Uses 7,066,436 - - - - Designated Fund Balance 19,103,244 14,100,382 16,471,399 13,358,675 8,601,821 Undesignated Fund Balance 136,155,509 107,436,155 120,731,532 96,293,096 80,482,845 TOTAL FUNDS EXPENDIUTRES 340,149,794$ 399,224,682$ 366,994,451$ 351,031,051$ 326,609,691$ 67 2021-2022 Biennial Budget Section III: Financial Plan Salaries and Benefits Salaries and benefits are budgeted at approximately $68.9 million in 2021 and $72.2 million in 2022, and are in accordance with current labor agreements for 2021 and 2022, with the exception of affiliated groups whose contract ends at the end of 2021. The 2021 budget includes an increase of one FTE due to the City implementing a business and occupancy tax program. In addition, the 2022 budget includes an increase of one FTE, which will reinstate a position that was previously reclassed. Significant changes in benefits in 2021 and 2022 include anticipated increases in medical benefit costs (annual increases averaging 5.0% in 2021 and 10.0% in 2022) and increases in dental benefit costs of 1.0% in 2021 and 5.0% in 2022. Pension contribution rates for PERS Plan 2 and PERS Plan 3, which are set by the State of Washington, are budgeted at 12.86% in 2021 and are then expected to decrease to 10.42% in 2022. This budget assumes no anticipated increase in vision costs, industrial insurance rates, or pension rates for LEOFF2 plan members. Supplies Citywide supplies are budgeted at $4.8 million in 2021 and $4.6 million in 2022 and account for 2.0% and 1.9% of the City’s biennial budget, respectively. Supplies include fuel, small tools and equipment, office and operating materials and inventory for resale. Examples of these expenditures include computers, supplies for facility, street, pump station and vehicle and equipment repairs, agricultural supplies used by the Parks, Arts and Recreation Department, and resale inventory sold at the Auburn Golf Course and the Mountain View Cemetery. Services and Charges The City contracts for professional services as needed. Services and charges are budgeted at $76.0 million in 2021 and $79.8 million in 2022 and account for 32.5% of the citywide biennial budget. Some examples of these costs include services provided by other government entities, legal expenses, appraisals, surveys and consulting services. Other costs in this category include communications, travel, advertising, rentals, insurance, repairs and maintenance and utility charges. This category also includes the budget for King County District Court for municipal court and probation services, South Correctional Entity (SCORE) for jailing services, Valley Communications for 911 communication services, contractual costs for sewage treatment to King County, and Waste Management contractual costs for hauling waste, among others. Capital Outlay Capital projects budgeted in 2021 total $40.4 million, or 16.7% of the citywide budget, and capital projects in 2022 total $33.4 million, or 14.0% of the citywide budget. Most of the capital expenditures are budgeted in the enterprise funds, with the balance of capital expenditures primarily in the street funds and the capital projects funds. These categories fluctuate from year to year and are dependent on specific project needs as well as available funding from grants, loans, one-time revenues, and service fees. Examples of capital projects scheduled in 2021 and 2022 include replacement of lead water service lines, hangar improvements at the Auburn Municipal Airport, the Jacobsen Tree Farm Development project, and the Lea Hill Safe Routes to Schools street project. Interfund Payments for Services Interfund payments for services include payments to City internal service funds for services rendered. The budget for interfund payments for services are budgeted at $17.5 million in 2021 and $17.8 million in 2022. These are charges paid for equipment repair and replacement, fuel for equipment, as well as software, hardware, technology, multimedia services, facilities services, and charges for General Fund support personnel. Internal services are provided by the City’s Equipment Rental Fund, the Innovation and Technology Fund, the Insurance Fund, the Workers’ Compensation Fund and the Facilities Fund to other City departments. In addition, this budget includes charges for reimbursement to the General Fund for labor and benefit charges related to support personnel in the Human Resources, Legal and Finance departments. 68 2021-2022 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 discusses the key factors that affect revenue for the next biennial budget. General Fund Tax Revenue Current estimates indicate that the General Fund will receive approximately $53.9 million in tax revenue during 2020. Total revenues from taxes are anticipated to increase to an estimated $57.1 million in 2021 due mainly to assumed recovery from the effects of COVID-19 and the increase in public utility taxes that took effect January 1, 2021. The City increased the tax rate charged in the General Fund for City utilities from 6.0% to 9.0% (with 1.0% benefiting the Arterial Street Preservation Fund to remain unchanged). This policy change is expected to increase budgeted General Fund utility tax revenue by approximately $2.2 million in 2021 and $2.3 million in 2022. With the addition of the new business and occupancy tax, estimated General Fund tax revenues are expected to reach $63.5 million in 2022. The business and occupancy tax program is anticipated to generate approximately $4.8 million in the first year. Voter-approved initiatives and State legislative budget cuts to local tax distributions have had a significant financial impact on the General Fund. In addition, the streamlined sales tax payments ended in mid-2020, resulting in a net loss of General Fund revenue in the amount of approximately $0.7 million annually. Revenue budgeted for the 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, budgeted revenues may have to be adjusted downward. General Fund Revenue By Funding Source 2018 2019 2020 2021 2022 Actual Actual Est Actual Budget Budget Beginning Fund Balances: Designated/Reserved $225,464 $108,325 $593,625 $593,625 $593,625 Undesignated 22,418,212 21,541,951 23,047,535 19,354,527 9,931,160 Total Fund Balances $22,643,676 $21,650,276 $23,641,160 $19,948,152 $10,524,785 Taxes: Property Tax $21,422,752 $21,907,038 $22,489,300 $22,842,300 $23,198,400 Sales & Use Tax 15,961,406 18,943,334 15,774,100 17,170,400 18,026,000 Business & UtilityTaxes 12,361,674 12,093,888 13,252,910 14,406,300 19,446,300 Other Taxes 4,102,914 3,589,138 2,335,100 2,681,000 2,818,400 Licenses & Permits 1,853,554 2,825,404 1,679,600 2,029,400 2,264,300 Intergovernmental 6,545,887 6,128,845 5,452,830 4,320,220 4,412,320 Charges for Services 4,727,408 7,457,382 5,801,450 7,419,290 7,871,830 Fines & Penalties 920,187 914,240 583,900 722,200 731,400 Transfers In 109,894 120,456 4,081,530 162,000 2,024,000 Other Sources 165,212 127,895 114,000 25,000 25,000 Miscellaneous 1,771,945 1,933,229 1,398,430 1,092,600 1,120,300 Total General Fund $92,586,507 $97,691,124 $96,604,310 $92,818,862 $92,463,035 69 2021-2022 Biennial Budget Section III: Financial Plan Property Taxes Property taxes remain the largest single source of General Fund revenue for the City, constituting approximately 31% of total General Fund revenues budgeted in 2021. Over the past several years, voters of the State of Washington have changed the property tax levying process through referenda and 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 (unless the jurisdiction has “banked capacity”, which provides that the levy limit is based on the highest amount that could have been levied since 1985-1986). New construction, annexations and refund levies are additional. I-747 was declared unconstitutional by the King County Superior Court on June 13, 2006 and was overturned by a State Supreme Court decision in November 2007. Following this decision, the Washington State Legislature approved House Bill 2416 reinstating the provisions of I-747 retroactively to 2002, thereby restoring the one percent limit on property tax increases (again, unless the jurisdiction has banked capacity). 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 essentially limited to 1%. $- $4 $8 $12 $16 $20 $24 $28 2018 2019 2020 2021 2022MillionsGeneral Fund Tax Revenue Property Tax Sales & Use Tax Business & Utility Taxes Other Taxes 70 2021-2022 Biennial Budget Section III: Financial Plan Sales and Use Taxes The sales tax rate in the City of Auburn is 10.1% 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 fee1. 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. From 2013 through 2018, annual sales taxes collected from new construction activity were used to support activities in the Local Street Fund (Fund 103). Effective in 2019, this policy changed and the sales tax on construction revenues stay in the General Fund in order support operations. This policy change accounts $2.3 million of the year-over-year increase in sales tax revenue receipted into the General Fund in 2019 compared to 2018. While the COVID-19 pandemic significantly impacted sales tax revenues, the 2021 budget is projected to have 8.8% growth in sales tax revenues over 2020. Sales tax revenues are estimated at $17.1 million in 2021 and $18.0 million in 2022. Business and Occupation (B&O) Tax The General Fund Six-Year Forecast assumes that the City will adopt a B&O tax, as a tax on gross business receipts with specific qualifications and thresholds, as well as a square footage fee for certain businesses that would otherwise be exempt from the B&O tax. These would be effective in 2022 based on an ordinance to be adopted by Council sometime during 2021. Revenues to the City from these charges are estimated to be about $4.8 million in 2022 (since collections would be limited to three quarters in the first year), $6.7 million in 2023, and increasing to $7.5 million by 2026. Utility Taxes This category includes taxes applied to utilities providing services in the City, from both City-owned and private utilities. Utility taxes, as a whole, have been very stable from year-to-year. Interfund utility taxes had been charged at 7.0% on the four major City utilities: Water, Sewer, Storm Drainage, and Solid Waste, of which 1.0% is dedicated to fund arterial street preservation. Interfund utility taxes were increased by 3.0% effective January 2021 by a separate City Ordinance. Other City utility taxes include a 6.0% tax assessed on telephone, cable utility, electric and natural gas providers, of which 1.0% of this tax is also dedicated to fund arterial street preservation. Other Taxes This category includes the criminal justice sales tax, gambling taxes and leasehold excise taxes. Tax revenues in the other taxes category make up 3.7% of General Fund revenues in 2021 and 3.4% in 2022. These revenues are budgeted at $2.7 million in 2021 and $2.8 million in 2022 and compare to a forecast of $2.3 million in 2020. The year-over-year reduction in this revenue source from 2019 to 2020 is the result of the loss of the annexation sales tax credit (final payment was collected in 2019) as well as reduced revenue collections in 2020 due to the COVID-19 pandemic which had, and continues to have, a significant impact on criminal justice sales tax revenues and gambling tax revenues. Gambling taxes include a 2.0% tax on amusement games, 10.0% tax on punchboards and pull-tabs, and 4.0% on social card rooms. 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%. 71 2021-2022 Biennial Budget Section III: Financial Plan Other General Fund Revenue Intergovernmental Various State-shared tax revenues, including streamlined sales tax (through 2020), motor vehicle sales tax, liquor excise tax and liquor profits, Muckleshoot compact revenues and grant revenues dominate this category. Budgeted revenue in this category in 2021 totals $4.3 million, or 5.9% of the General Fund revenue, and budgeted revenue in 2022 totals $4.4 million, or 5.4% of the General Fund revenue. The decline in revenues from 2019 to 2020 reflects the loss of the streamlined sales tax mitigation monies. The dominant revenue source in this category during the next biennium budget cycle continues to be motor vehicle fuel tax revenues which are assessed based upon gallons of fuel sold. The City anticipates receiving, on average, $950,000 annually from the Muckleshoot Indian Tribe for 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 interfund revenues collected for support departments (effective in 2019), user fees that are derived primarily from recreational fees paid by participants for programs provided by the City’s Parks, Arts and Recreation Department, reimbursement for off duty law enforcement services rendered, and plan check fees which are derived from the review of proposed new construction and development activities. The increase in revenues in this category from 2018 to 2019 is primarily due to a change in policy, where the City changed the process for charging for services provided by General Fund support departments (Human Resources, Legal, and Finance) to other funds. Prior to 2019, support department labor costs (salaries and benefits) were directly charged to other funds. Effective in 2019, each employee is fully budgeted in his/her home department and funds receiving support services are assessed an interfund charge for those services, with offsetting revenues to the General Fund. The budgeted charges for services for the three support departments are $3.0 million in 2021 and $3.1 million in 2022. $- $2 $4 $6 $8 $10 2018 2019 2020 2021 2022MillionsGeneral Fund Revenue Intergovernmental Charges for Services Licenses & Permits Transfers In 72 2021-2022 Biennial Budget Section III: Financial Plan The charges for services category also includes revenues from recreational classes, league fees, and revenues collected from the senior citizen programs offered. Recreational fees typically support about 20% of the costs of the related services. Included in this category are revenues associated with the Auburn Golf Course, which are budgeted at $1.1 million in 2021 and $1.3 million in 2022. Overall, charges for services constitute approximately 10.2% of total General Fund revenue in 2021 and 9.6% of General Fund revenue in 2022. Licenses and Permits License and permit activities are user fees that are derived from various regulatory activities of the City. Licenses and permits are projected to be approximately 2.8% of budgeted General Fund revenues in 2021 and 2022. 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. It is projected that 2021 and 2022 building permit revenues will decline compared to revenues collected in the recent years prior to COVID-19, as it is anticipated that there will be lagging impacts on the local economy that will be felt during this biennial budget. Building permit revenues in 2021 and 2022 are budgeted at $900,000 and $1.0 million respectively. Other revenues in this category include business licenses, pet licensing, and plumbing, street, excavation and electrical permits. The City’s business license fee is a flat $100 annually and revenues are projected to be approximately $390,000 annually in both 2021 and 2022. Transfers In Transfers in consist of transfers receipted into the General Fund in support of internal City operations and one-time transfers for the funding of operations. Budgeted transfers into the General Fund in 2021 total $162,000 and $2.0 million in 2022. The 2021 and 2022 budgeted transfers include transfers from the Storm Fund in both 2021 and 2022 for the reimbursement of costs associated with maintaining medians within the City. In addition, the 2021 budget includes a one-time transfer in to the General Fund for the replacement and upgrade of survey equipment. The 2022 budget also includes a one-time transfer of $2.0 million from the Cumulative Reserve Fund to fund ongoing operations in the General Fund. $0.0 $0.5 $1.0 $1.5 $2.0 2018 2019 2020 2021 2022MillionsGeneral Fund Revenue Miscellaneous Fines & Penalties Other Sources 73 2021-2022 Biennial Budget Section III: Financial Plan Miscellaneous Miscellaneous revenue consists primarily of facilities rentals, golf cart rental revenues, purchasing card rebate revenues, investment income, and contributions and donations. These revenues are budgeted to decline compared to historical actuals reported over the past few years due to the continuing impacts that COVID-19 is expected to have on the local and global economy. The majority of revenues in this category are derived from activities that involve gathering; therefore, due to restrictions enacted on physical gathering due to COVID-19, these revenues will be impacted until restrictions are lifted and people are comfortable resuming these activities again. Interest revenues are projected to decline during the 2021-2022 biennial budget cycle due to a combination of factors including the reduction in interest rates and the anticipated reduced General Fund fund balance. Fines and Penalties Fines and penalties consist mainly of traffic fines, parking infractions and criminal fines. Fines and penalty revenues are budgeted at approximately $700,000 annually in both 2021 and 2022. Other Sources Other sources within this fund include insurance recoveries and the sale of fixed assets. 74 2021-2022 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 Transfers In This revenue source consists of transfers from funds to the special revenue funds. Budgeted transfers in 2021 and 2022 totals $4.6 million and $4.5 million respectively. These transfers include the transfer of real estate excise tax (REET) revenues from the Capital Improvements Fund to the Local Street Fund for local street improvement projects and the transfer of impact fees to the Arterial Street Fund for arterial street improvements. 2018 2019 2020 2021 2022 Actual Actual Est Actual Budget Budget Beginning Fund Balances $29,600,716 $29,826,098 $32,870,670 $24,149,025 $20,108,701 Transfers In 3,934,414 3,686,410 5,961,485 4,598,150 4,506,200 Intergovernmental 4,904,696 3,225,058 7,994,129 3,541,980 1,777,000 Taxes 4,555,163 2,159,258 154,500 2,230,400 2,267,400 Charges for Services 1,610,285 2,787,844 1,024,200 1,648,900 2,626,900 Miscellaneous 529,229 822,350 16,450 226,960 417,000 Fines and Penalties 256,900 1,066,245 75,000 125,000 125,000 Total Revenue 45,391,402$ 43,573,262$ 48,096,434$ 36,520,415$ 31,828,201$ 75 2021-2022 Biennial Budget Section III: Financial Plan Intergovernmental Intergovernmental revenues are grants, entitlements, State-shared revenues and payments provided by one government to another. These include Federal, State and local grants and State entitlements. The majority of this funding is Federal grant monies for arterial street projects. Year-to-year fluctuations in this revenue source are generally related to project activity since the majority of this revenue is received on a reimbursement basis. The reduction in revenues between 2020 and 2022, as reflected in the graphic above is primarily due to lower anticipated grant revenues in the street funds. A total of $3.5 million is budgeted for intergovernmental revenues in 2021, with $650,000 of that being a Federal grant for the Auburn Way South Street Improvement project (Hemlock Street SE to Poplar Street SE) and $500,000 in State grant monies for the 2nd Street SE Preservation project. Of the $1.8 million budgeted for intergovernmental revenues in 2022, $450,000 is budgeted as a Federal grant for the Riverwalk Drive SE Non-Motorized Improvement project. Another revenue source in this category within the special revenue funds is the Motor Vehicle Fuel Tax (MVFT). The City receives approximately $1.6 million annually in MVFT monies. Of this, $530,000 is allocated to the Arterial Street Fund and $7,000 to the Recreation Trails Fund, with the remainder deposited into the General Fund. In 2015, the State Legislature passed a 15-year transportation package that includes additional monies to cities to fund transportation projects. The 2021-2022 budget projects an additional $90,000 annually in revenues to the Arterial Street Fund for multimodal transportation revenues. Taxes Tax revenue in the special revenue funds is derived primarily from utility taxes, which are used to support the City’s transportation programs. Current City policy directs 1.0% of the utility tax to the Arterial Street Preservation Fund. This revenue is budgeted at $2.0 million in both 2021 and 2022. From 2013 through 2018, sales taxes collected from new construction projects had been deposited into the Local Street Fund in support of the City’s Save Our Streets program. Beginning in 2019, all sales tax revenues stay in the General Fund to support City operations; in order to continue funding for the Save Our Streets program, real estate excise tax (REET) revenues will be transferred into the Local Street Fund in both 2021 and 2022 as discussed previously. 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 and service businesses are charged at a rate of $0.15 per square foot of useable commercial space, with a minimum of $150 and a maximum of $1,500 annually. These funds then provide resources that enable the Auburn Downtown Association to promote the central business area. There are approximately 427,000 square feet of service businesses and 69,000 square feet of retail space assessed annually. The Hotel/Motel excise tax is another source of revenue for this group of funds. Levied at 1.0% of the charges for lodging at hotels, motels and campgrounds, these funds are used to offset the cost of tourism promotion. 76 2021-2022 Biennial Budget Section III: Financial Plan Charges for Services Special revenue funds charges for services are derived mainly from the Mitigation Fee Fund, which consists of mitigation fees paid by developers. In 2021-2022, these revenues are budgeted conservatively at $1.1 million annually in both 2021 and 2022. In addition, this revenue source includes $500,000 budgeted in 2021 - and $1.5 million budgeted in 2022 for transportation fees per a development agreement with the City. Miscellaneous Miscellaneous revenue consists primarily of investment income and developer contributions and is budgeted at $230,000 in 2021 and $420,000 in 2022. The 2022 budget includes an anticipated one- time developer contribution of $250,000 from the Muckleshoot Indian Tribe for the Riverwalk Drive SE Non-Motorized Improvement project. Fines and Penalties Fines and penalties consist of confiscated property within the Drug Forfeiture Fund. Special Revenue Funds $3 $2 $1 $- 2018 2019 2020 2021 2022 Charges for Services Miscellaneous Fines and Penalties Millions 77 2021-2022 Biennial Budget Section III: Financial Plan CAPITAL PROJECT FUNDS The City maintains three capital project funds: the Municipal Park 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 Transfers In Transfers in consist of interfund operating transfers from other funds that are used to fund capital projects. Budgeted transfers in 2021 and 2022 are $3.6 million and $2.7 million respectively. These transfers are primarily funds from the Mitigation Fund as well as transfers of real estate excise tax (REET) monies to the Municipal Park Construction Fund. Examples of projects budgeted in this fund during the 2021-2022 biennial budget include the Jacobsen Tree Farm Development, improvements at Game Farm Park, and the West Hill Park acquisition project. 2018 2019 2020 2021 2022 Actual Actual Est Actual Budget Budget Beginning Fund Balance $12,664,843 $14,323,556 $14,848,922 $8,769,840 $5,069,300 Transfers In 1,966,013 749,253 1,736,451 3,599,600 2,704,060 Taxes 3,776,066 5,085,551 2,641,000 2,116,000 2,440,000 Intergovernmental 228,922 1,265,147 1,206,798 1,280,010 1,280,000 Miscellaneous 341,309 390,162 416,336 123,900 160,300 Charges for Services 5,864 15,046 36,790 241,470 9,500 Other Sources 123,308 49,259 - - - Total Revenue 19,106,325$ 21,877,974$ 20,886,297$ 16,130,820$ 11,663,160$ $- $1 $2 $3 $4 $5 $6 2018 2019 2020 2021 2022MillionsCapital Project Funds Revenue Transfers In Taxes Intergovernmental 78 2021-2022 Biennial Budget Section III: Financial Plan Taxes Tax revenues in the Capital Improvements Fund consist predominately of real estate excise tax (REET) revenues but also include tax revenues from King County that must be used specifically for capital projects for park improvements. By State law, the City is authorized to levy real estate excise tax up to ½% on all real property sales transactions within the City; the City of Auburn levies the allowable amount. Revenues from this tax must be used for financing capital projects specified in the City’s Capital Facility Plan. REET revenues are 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. The first ¼% may be also used to purchase park and recreational facilities, law enforcement facilities, fire protection facilities, trails, libraries, and administrative and judicial facilities. As depicted on the graphic above, tax revenues in 2019 reached $5.1 million, with $4.9 million of this being REET monies. Due to the surge in the local real estate market, REET revenues collected through 2018 and 2020 were strong. 2021 and 2022 REET revenues are budgeted to remain strong, although at a reduced rate compared to the prior few years as revenues are contingent upon real estate sales and the local economy. Intergovernmental This revenue source is primarily State, Federal and interlocal grant revenues. The Capital Improvements Fund anticipates the receipt of $600,000 in State grant revenues in 2021 for the 104th Avenue Master Plan project and $700,000 in 2022 for the Lea Hill Safe Routes to Schools project. The Municipal Park Construction Fund anticipates the receipt of $400,000 in local grants for the West Hill Park Acquisition project in 2021, and $500,000 in State grants for the Jacobsen Tree Farm Development project in 2022. Miscellaneous Miscellaneous revenue includes interest earnings on fund resources, contributions or donations from developers and other organizations for community projects, and revenues generated from leases on cell towers. The 2020 budget includes $350,000 budgeted rebate from Puget Sound Energy for the City Streetlight LED Retrofit project. The majority of the revenues budgeted in this category in 2021 and 2022 is from leases generated on cell towers. The increase in revenues projected in 2022 is due to an anticipated contribution of $50,000 from the Auburn School District for the Lea Hill Safe Routes to Schools project. $- $200 $400 $600 $800 2018 2019 2020 2021 2022ThousandsCapital Project Funds Revenue Miscellaneous Charges for Services Other Sources 79 2021-2022 Biennial Budget Section III: Financial Plan Charges for Services A portion of all adult outdoor team league fees are deposited into the capital facility program in the Municipal Parks Construction Fund to construct facilities to benefit users of parks and fields. Charges for services are budgeted at $241,000 in 2021 and $10,000 in 2022. The 2021 budget includes $232,000 in anticipated planning and developer fees relating to the Downtown Plaza Park project. Other Sources Other sources within the capital projects funds include insurance recoveries. 80 2021-2022 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 depict the amount of revenues received by major source. Enterprise Funds Revenue By Funding Source Charges for Services This revenue source represents fees charged by the City’s enterprise funds in return for public services. Over 75% of the City’s enterprise fund charges for service revenues are collected in the Water, Sewer, Storm Drainage and Solid Waste utility funds; these are expected to total $75.2 million in 2021 and $79.1 million in 2022. Of those revenues, $20.3 million in 2021 and $21.0 million in 2022 represents pass-through charges in the Sewer Metro Fund to pay King County for the treatment and disposal of the City of Auburn’s sewage. 2018 2019 2020 2021 2022 Actual Actual Est Actual Budget Budget Beg. Working Capital $48,816,282 $55,456,872 $63,046,909 $65,296,026 $56,866,519 Charges for Services 68,867,977 69,423,786 67,408,400 75,182,130 79,051,400 Transfers In 2,818,890 389,258 11,361,800 13,643,610 10,624,010 Miscellaneous 1,949,118 2,584,970 14,681,200 5,326,100 1,494,300 Other Sources 7,686,957 9,647,397 2,037,900 4,856,100 4,413,200 Intergovernmental 574,425 978,543 3,683,953 315,970 707,220 Fines and Penalties 9,759 4,028 - - - Total Revenue 130,723,408$ 138,484,854$ 162,220,162$ 164,619,936$ 153,156,649$ Enterprise Funds $90 $8 0 $7 0 $6 0 $5 0 $4 0 $3 2018 2019 2020 2021 2022 Charges for Services Transfers In Miscellaneous Millions 81 2021-2022 Biennial Budget Section III: Financial Plan Utility revenues are directly affected by growth factors and rate increases. The City normally reviews fees charged for utilities on a regular basis to ensure the fees charged cover the cost associated with providing the services. For both 2021 and 2022, Water, Sewer and Storm Drainage rates are increasing 3.4%, 2.4% and 1.7% per year, respectively. The Solid Waste Fund will also implement a rate increase of 2.5% in 2021. Solid waste collection is contracted through Waste Management Incorporated. Garbage rates are structured in a way that encourages participation in the recycling program. Charges for services at the Auburn Municipal Airport are primarily related to fuel sales. Charges for services in the Cemetery Fund are primarily for lot sales and retail sales for burial related products. Transfers In This revenue source represents transfers from other funds as well as transfers of resources from the enterprise operating sub-funds to the enterprise capital sub-funds. Transfers in are budgeted at $13.6 million in 2021 and $10.6 million in 2022. These include transfers from the Water and Airport operating sub-funds to the capital sub-funds for capital projects including the Academy Pump Station Replacement, the Lead Service Line Replacement project, the Coal Creek Springs Transmission Main Replacement project and the Hangar Facility Construction project at the Auburn Municipal Airport. Miscellaneous Miscellaneous revenue includes financing proceeds to fund capital projects within the enterprise funds and interest earnings on fund resources. This category also includes airport property lease revenue, tie down and hangar rental revenues at the airport, and changes in restricted assets. The 2020 estimate includes $13.7 million in bond revenue to support multiple capital projects in the Water Fund. The 2021 budget includes $3.8 million in bond revenue in the Airport Fund to support capital projects budgeted in 2021 and 2022. Enterprise Funds Revenue $8 $6 $4 $2 $0 Millions 82 2021-2022 Biennial Budget Section III: Financial Plan Other Sources This revenue source represents resources available from system capital contributions from developers, loan proceeds, the sale of fixed assets, and insurance recoveries. The 2021 budget includes $2.7 million in anticipated revenue from a Drinking Water State Revolving Fund (DWSRF) loan and the 2022 budget includes an additional $2.2 million in DWSRF loan proceeds. These loans pay for the majority of the costs of the Lead Service Line Replacement project and the Coal Creek Springs Transmission Replacement project. Other contributions include non-cash developer contributions as they build or improve system assets. System developer contributions have been significant in the recent past, and are budgeted at $2.2 million in both 2021 and 2022. Intergovernmental This category primarily represents intergovernmental grant revenues which are budgeted at $300,000 in 2021 and $700,000 in 2022. The 2021 budget includes $250,000 in local grant revenue anticipated in the Storm Drainage Fund for the 37th Street NW Storm Improvement project and the Storm Renewal and Replacement project. The 2022 budget includes $425,000 in grant revenues at the Auburn Municipal Airport for multiple capital projects, and $225,000 in State grants for the Coal Creek Springs Transmission Replacement project. Fines and Penalties This revenue represents penalties assessed in the Water Fund for lost or damaged hydrant carts, which are used to access water from City fire hydrants. 83 2021-2022 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 fund to other funds and General Fund 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 (which includes Multimedia). Internal Service Funds By Funding Source 2018 2019 2020 2021 2022 Actual Actual Est Actual Budget Budget Beg. Working Capital $15,589,264 $16,136,083 $16,459,662 $14,741,502 $12,880,684 Charges for Services 10,042,969 9,685,778 10,409,700 10,693,450 10,921,100 Miscellaneous 4,004,416 4,987,039 4,419,500 5,164,600 5,117,360 Transfers In 935,537 325,667 335,000 1,650,420 - Other Sources 255,679 77,639 51,000 15,000 15,000 Intergovernmental 69,999 60,000 - - - Total Revenue $ 30,897,864 $ 31,272,205 $ 31,674,862 $ 32,264,972 $ 28,934,144 Charges for Services Charges for services are budgeted at $10.7 million in 2021 and $10.9 million in 2022. Approximately 60% of this revenue source represents charges from the Innovation and Technology (IT) Fund and includes revenue for services rendered to the cities of Pacific and Algona. Each department is allocated a portion of the costs for IT and Multimedia services based on their respective usage of those services, Facilities’ costs based upon space usage and other considerations, and Equipment Rental for fuel costs based on historical fuel usage. $12 $10 $8 $6 $4 $2 $0 2018 2019 2020 2021 2022 Charges for Services Miscellaneous Transfers In Millions 84 2021-2022 Biennial Budget Section III: Financial Plan Miscellaneous Approximately 75% of the revenue source in the miscellaneous revenue category is in the Equipment Rental Fund, which charges departments for maintenance and replacement costs of City vehicles and other equipment. This revenue source also includes charges for workers’ compensation reimbursement, investment revenue, and property rental revenue within the Facilities Fund. Transfers In This revenue source is for transfers from other funds or transfers from the fund’s operating sub-fund to its capital sub-fund. The 2021 budget includes $1.7 million in transfers to the internal service funds with no transfers anticipated in 2022. This includes a $1.0 million transfer in to the Equipment Rental Fund for capital projects including the enclosure of existing storage bays, adding an additional vehicle maintenance bay, the replacement of the three underground fuel tanks, and the expansion of the lunchroom at the Maintenance and Operations (M&O) building. The 2021 budget includes also includes a $575,000 transfer from the IT (Innovation & Technology) operating sub-fund to the IT capital sub-fund for various capital projects. Other Sources Other sources within the internal service funds include insurance recoveries and the sale of fixed assets. Intergovernmental The primary revenue source in this category is grant revenue with no grant monies being anticipated in the 2021-2022 budget cycle for the internal service funds. $0 $50 $100 $150 $200 $250 $300 2018 2019 2020 2021 2022ThousandsInternal Service Funds Revenue Other Sources Intergovernmental 85 2021-2022 Biennial Budget Section III: Financial Plan FIDUCIARY FUNDS The City has three fiduciary type funds: the Fire Pension Fund, the South King Housing and Homelessness Partners (SKHHP) Fund and an unbudgeted Agency Fund for collection and disbursement of non-City funds. Fiduciary Funds By Funding Source 2018 Actual 2019 Actual 2020 Est Actual 2021 Budget 2022 Budget Beginning Fund Balance $2,317,794 $2,233,291 $2,362,386 $2,275,086 $2,113,622 Miscellaneous 42,334 281,864 356,500 269,100 267,500 Intergovernmental 79,798 80,386 105,800 87,500 88,400 Total Revenue $ 2,439,925 $ 2,595,541 $ 2,824,686 $ 2,631,686 $ 2,469,522 Miscellaneous Miscellaneous revenue primarily consists of contributions and donations and investment income on cash balances. Effective in 2019, the City entered into an interlocal agreement with nine other local government agencies to form South King Housing and Homelessness Partners (SKHHP) whose purpose is to formulate affordable housing policies and programs specific to South King County. The majority of the revenue budgeted in the miscellaneous category in 2021 and 2022 is anticipated contributions from local governments, which will be receipted into the SKHHP Fund. 2021 and 2022 investment income is budgeted assuming modest interest rates. Intergovernmental This revenue consists of fire insurance premium tax receipts as well as grant revenues related to SKHHP. The City receives fire insurance premium tax revenue from the State in an allocation based on the number of retired firefighters who served the City when there was a City operated Fire Department. The City is not expecting grant revenues in 2021 and 2022. $0 $100 $200 $300 $400 2018 2019 2020 2021 2022ThousandsFiduciary Funds Revenue Miscellaneous Intergovernmental 86 2021-2022 Biennial Budget Section III: Financial Plan PERMANENT FUND The City has one permanent fund: the Cemetery Endowment Care Fund. City policy provides that a percentage of the base, pre-tax sales price of each grave, niche or crypt is to be deposited into the Cemetery Endowment Care Fund for the future maintenance of the 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; this ensures that future funds will be available for this purpose. Permanent Fund By Funding Source 2018 Actual 2019 Actual 2020 Est Actual 2021 Budget 2022 Budget Beginning Fund Balance $1,811,509 $1,896,830 $1,989,046 $1,983,146 $2,046,766 Charges for Services 58,319 50,610 47,500 47,500 47,500 Miscellaneous 34,559 41,606 2,000 16,120 16,630 Total Revenue $1,904,388 $1,989,046 $2,038,546 $2,046,766 $2,110,896 Charges for Services As provided by City ordinance, 10% of the sale of each grave, niche or crypt is collected for the future maintenance of the Mountain View Cemetery. Miscellaneous Interest revenue is collected on cash held in this fund. This revenue may be transferred out to the Cemetery Fund to be used for capital projects. Permanent Fund Revenue $80 $60 $40 $20 $0 2018 2019 2020 2021 2022 Charges for Services Miscellaneous Thousands 87 2021-2022 Biennial Budget Section III: Financial Plan General Fund Six-Year Forecast The following table, graphic, and discussion presents the City’s six-year forecast of General Fund revenues and expenditures. 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. Key 2021-2026 Assumptions: 1) Property Tax increase: 2021-2026 includes a 1.0% statutory increase plus new construction. 2) Retail Sales Tax: 2020 is expected to decline by approximately $3.3M due to COVID-19. The 2021 budget assumes growth of approximately 9% with revenues increasing between 2% and 5% thereafter. 3) Private and Public Utility Tax Revenue: Due to COVID-19, effective for 2020 only, the City implemented a temporary policy change where private and public utility tax revenues stay in the General Fund vs. benefitting the Arterial Street Fund. Estimated impact: $1.8M. Business & Occupancy Tax: This tax is effective in 2022, with $4.8M expected in the first year. 4) Streamlined Sales Tax Mitigation: This revenue stream ended in 2020. Motor Vehicle Fuel Tax revenues: Due to COVID-19, effective for 2020 only, the City implemented a temporary policy change where Motor Vehicle Fuel Tax revenues that would normally benefit the Arterial Street Fund were kept in the General Fund. Estimated impact: $423K. 5) Other Sources: Includes a one-time transfer of $2.0M from the Cumulative Reserve Fund to the General Fund in 2022. 6) Interest Income: Due to COVID-19, effective in 2020 only, the City implemented a temporary policy change where interest income from some of the City’s (non-General Fund) funds were swept to the General Fund. Estimated impact: $454K. Salary and Wage Inflation: 2021-2022 per labor agreements; 2023-2026 includes a 2.5% annual increase. Benefit Inflation: Approximately 8.0% per year (2023-2026). General Inflation: 2.5% per year. Sources of forecast assumptions: US Bureau of Labor Statistics; WA State Office of Financial Management; King County Office of Economic and Financial Analysis. General Fund Six Year Revenue and Expenditure Forecast 2020-2026 2020 Estimated 2021 Forecast 2022 Forecast 2023 Forecast 2024 Forecast 2025 Forecast 2026 Forecast Taxes Property (1)22,489,300$ 22,842,300$ 23,198,400$ 23,666,400$ 24,130,400$ 24,590,400$ 25,046,700$ Sales (2)15,774,100 17,170,400 18,026,000 18,924,200 19,302,700 19,688,800 20,082,600 Business & Utility (3)13,252,910 14,406,300 19,446,300 21,568,300 22,053,600 22,647,000 23,260,500 Other 2,335,100 2,681,000 2,818,400 2,932,900 2,943,500 2,991,500 3,039,700 Licenses & Permits 1,679,600 2,029,400 2,264,300 2,532,200 2,695,600 2,877,500 3,076,600 Intergovernmental (4)5,452,830 4,320,220 4,412,320 4,531,233 4,651,900 4,777,100 4,907,600 Fees & Charges 5,801,450 7,419,290 7,871,830 7,278,380 7,608,280 7,959,380 8,421,580 Fines & Penalties 583,900 722,200 731,400 740,600 749,900 759,300 768,800 Other Sources (5)4,195,530 187,000 2,049,000 25,000 25,000 25,000 25,000 Miscellaneous (6)1,398,430 1,092,600 1,120,300 1,135,800 1,153,600 1,173,600 1,194,800 Total Revenues 72,963,150$ 72,870,710$ 81,938,250$ 83,335,013$ 85,314,480$ 87,489,580$ 89,823,880$ Mayor/Council 1,023,730$ 1,240,085$ 1,294,391$ 1,339,117$ 1,388,248$ 1,436,960$ 1,487,983$ Administration 2,606,621 2,702,779 2,890,240 3,007,985 3,114,140 3,225,208 3,341,507 Human Resources 4,729,305 5,027,792 5,114,128 5,272,156 5,439,842 5,614,374 5,796,156 Finance 3,172,543 3,833,612 3,977,613 4,167,407 4,365,152 4,574,974 4,797,809 Legal 2,661,768 2,916,329 3,023,982 3,147,685 3,282,181 3,424,128 3,574,068 Community Development 6,329,672 6,152,051 6,327,273 6,574,745 6,838,974 7,117,238 7,410,538 SCORE 4,565,100 5,021,600 5,523,800 5,799,990 6,089,990 6,394,489 6,714,213 Police 29,250,462 30,884,021 32,248,650 33,165,004 34,562,253 36,060,702 37,643,015 Public Works 3,992,041 3,334,062 3,428,285 3,526,487 3,678,124 3,838,368 4,007,860 Parks 12,328,506 13,774,608 14,139,330 14,650,393 15,197,129 15,770,777 16,373,161 Streets 3,846,877 4,092,068 4,197,804 4,345,510 4,504,388 4,671,178 4,846,432 Non-Departmental Exp.2,149,533 3,315,070 3,439,520 3,863,869 3,941,044 4,072,705 3,782,887 Total Expenditures 76,656,158$ 82,294,077$ 85,605,016$ 88,860,346$ 92,401,465$ 96,201,102$ 99,775,630$ Ending Fund Balance 19,948,152$ 10,524,785$ 6,858,019$ 1,332,685$ (1,004,300)$ (5,215,822)$ (10,917,572)$ Residual/Unused Budget 4,750,000 4,500,000 4,250,000 4,000,000 Revised Ending Balance 19,948,152$ $10,524,785 $6,858,019 $6,082,685 $3,495,700 ($965,822) ($6,917,572) 88 2021-2022 Biennial Budget Section III: Financial Plan General Fund Forecast 2020-2026 Revenues are forecasted on the basis of future economic, demographic, and policy assumptions with only some revenues projected based on past trends (see discussion on page 66). Expenditures are forecasted based on past trends modified by present and expected future conditions. Key assumptions and conclusions from the General Fund forecast are listed 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 75% of General Fund revenues are derived from taxes including property taxes, sales taxes, utility taxes, and other taxes such as admission and gaming taxes. These taxes are sensitive to changes in general economic conditions as well as legislative changes that dictate 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. The City expects to increase the property tax levy in each year by the maximum allowable factor of 1% plus new construction. Baseline sales tax revenue growth was significantly impacted in 2020 by the COVID-19 pandemic but is projected to increase in 2021 by about 9% as we recover from the pandemic and a more modest 5% in 2022. The 2023-2026 forecast assumes a continued strengthening in the local economy, which is anticipated to increase the pace of annual sales tax growth of between 2% to 5% per year over the remainder of the forecast period. 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 increased healthcare costs as they are expected to rise by 5% in 2021 and 10% in 2022, while dental costs are expected to increase by 1% in 2021 and 5% in 2022. Furthermore, it is expected that these will continue to rise at a rate that outpaces inflation. In addition, contractual obligations for services, such as the cost of jailing services are anticipated to continue to rise at approximately 5% annually. $120 $100 $80 $60 $40 $20 $0 -$20 2020 Estimate 2021 Forecast 2022 Forecast 2023 Forecast 2024 Forecast 2025 Forecast 2026 Forecast Total Revenues Total Expenditures Revised Ending Balance Millions 89 2021-2022 Biennial Budget Section III: Financial Plan Because departments typically underspend budgets each year and revenues usually exceed estimates, this forecast assumes residual unused budget and excess revenues are available and rolled forward to be utilized in subsequent years. Historically the additional budget capacity has run around 5%; for purposes of this forecast, an estimated annual amount of between $4.0 million and $4.8 million was used. The rate of additional budget capacity 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, the forecast shows the balance in the General Fund decreasing over the next several years and going negative in 2025 as the pace of revenue growth – in this forecast – fails to keep pace with the growth in expenditures. In reality, this will not occur: the Finance Department will continue to study revenue options and enhancements and other options to offset the increase in future expenditures and revenue losses. Again, this is a projection under a discrete set of assumptions, providing insight into the future possibilities so the City may prepare solutions to address the structural deficit prior to it actually occurring. The City goes to great lengths to ensure there are sufficient reserves to deploy in the event of an economic downturn and provide time to restructure the budget with as little disruption as possible to the services provided. Long-Term Debt Obligations and Debt Capacity Like private citizens, municipalities must sometimes borrow funds to pay for large purchases like capital equipment and construction projects. Also like the private world, the ability to borrow depends upon the borrower’s ability to pay these loans back, as indicated by credit rating, potential future earnings, etc. But unlike private citizens and companies, public entities have 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, due to the associated cost of repayment with interest, issuing debt 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 were three types of bonds outstanding in the prior biennium, 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 citizens 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. The City currently has no active LID bonds. 90 2021-2022 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 debt capacity available without a vote is 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’s 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, 2019: In 2010, the City issued $31,990,000 of general obligation bonds2. The bonds were used for the following purposes: 1) refunding the remaining portion of the City’s outstanding 1998 Library bonds; 2) paying for downtown infrastructure improvements, which included utility relocation and upsizing, a promenade with open plazas, and a new street surface; and 3) paying 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). In October 2020, the City refunded the remaining portion of the 2010 LTGO Bonds (2010B and 2010D LTGO) by issuing two sets of bonds: 2020A in the amount of $15,010,000 and 2020B in the amount of $4,470,000. It is projected that the City will recognize nearly $4.3 million in net present value savings with this refunding. The balance of these bonds at the end of 2020 was $18,285,000. In 2016, the City issued $3,867,200 of general obligation bonds to perform an advance refunding of the remaining balance of two previous general obligation debt issues: $3,270,000 of general obligation debt issued in 2006 for the design and construction of a new Golf Course clubhouse and improvements to the Cemetery3, and $1,375,000 of general obligation debt issued in 2005 to pay for the construction cost of hangars at the Auburn Municipal Airport4. The balance of these bonds at the end of 2020 was $1,770,569. The South Correctional Entity (SCORE) was created under an Interlocal Agreement between the cities of Auburn, Burien, Federal Way (since replaced by Des Moines), Renton, SeaTac, and Tukwila, and provides for correctional services for the detaining of arrestees and sentenced offenders. The initial debt issued in 2009 to fund this facility was refunded in 2019; under this agreement, the City is contracted to pay 34.94% of the debt service over a 20-year period, ending in 2038. The City of Auburn’s balance at the end of 2020 was $17,200,962. The City currently maintains a rating of AA+ with Standard & Poor’s for its general obligation debt. 2 LTGO 2010A – 2010D General Obligation Bonds 3 2006 non-taxable and taxable General Obligation Bonds 4 2005 refunding General Obligation Bonds For Parks or Without General For Open Space A Vote Purposes Utilities Development Total Capacity 1.50%1.00%2.50%2.50% Statutory Limit 184,753,994$ 123,169,329$ 307,923,323$ 307,923,323$ 923,769,969$ Outstanding Indebtedness (46,115,178) - - - (46,115,178) Margin Available 138,638,816$ 123,169,329$ 307,923,323$ 307,923,323$ 877,654,791$ Source: City of Auburn 2019 CAFR 91 2021-2022 Biennial Budget Section III: Financial Plan Revenue Bonds The City has approximately $31.4 million of principal in utility revenue bonds outstanding as of the end of 2020. The City is required to maintain 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. Actual debt service coverage through 2019 was 3.75 times the maximum. The annual debt service payment is paid from the utility user charges and system development fees. In 2013, the City issued $11,415,000 in revenue bonds for the Water and Storm utilities5. 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. At year-end 2020, the balance of this bond is $7,680,000. In 2020, the City issued $23,865,000 of utility revenue bonds6 in order to support capital repair and replacement projects and to refund utility revenue bonds issued in 20107 to construct or replace capital infrastructure in the Water, Sewer, and Storm Drainage utilities. As of year-end 2020, the balance of these bonds is $23,690,000. The City currently maintains a rating of AA with Standard & Poor’s for its revenue bond debt. Public Works Trust Fund & Drinking Water Loans The City has five Utility Public Works Trust Fund Loans that 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 five loans totals $4,055,660 at the end of 2020. In 2016, the City was awarded a Drinking Water State Revolving Fund Loan to fund the Coal Creek Springs Transmission Main Replacement Project. This loan is drawn as expenses are incurred. The balance of this loan at the end of 2020 is $155,443. In addition, the City has two Street-related Public Works Trust Fund Loans that funded the M Street SE Underpass project and the Harvey Road NE & 8th Street NE Intersection Improvement project. The balance of these two loans as of the end of 2020 is $3,099,918. Local Improvement District (LID) Bonds The City’s remaining Local Improvement District, LID #350, was retired in 2019. 5 2013 CIP Revenue Bonds 6 20 CIP Revenue Refunding and 2020 CIP Revenue Bonds 7 2010 CIP Revenue Bonds 92 2021-2022 Biennial Budget Section III: Financial Plan The following debt payment schedule is for all outstanding debt as of December 31, 2020: Year Principal Interest Principal Interest Principal Interest 2020 2,173,271 855,335 1,633,284 862,419 3,806,555 1,717,753 2021 1,684,698 2,204,337 2,813,283 1,457,322 4,497,981 3,661,660 2022 1,751,659 2,165,221 2,666,198 1,370,230 4,417,857 3,535,451 2023 1,818,039 2,121,212 2,730,083 1,275,273 4,548,122 3,396,485 2024 1,890,575 2,077,067 2,825,083 1,176,328 4,715,658 3,253,395 2025 1,969,116 2,031,642 2,817,239 1,072,832 4,786,355 3,104,474 2026 1,674,644 1,982,176 2,917,239 965,126 4,591,883 2,947,302 2027 1,754,825 1,938,625 2,820,914 852,619 4,575,739 2,791,244 2028 1,850,006 1,891,066 2,935,914 736,153 4,785,920 2,627,219 2029 1,933,681 1,842,241 2,965,532 614,238 4,899,213 2,456,479 2030 2,020,850 1,802,176 3,090,532 487,474 5,111,382 2,289,650 2031 2,113,019 1,748,301 1,700,532 354,710 3,813,551 2,103,011 2032 2,218,682 1,704,364 1,765,532 291,746 3,984,214 1,996,110 2033 2,295,610 1,657,544 821,993 225,832 3,117,603 1,883,376 2034 2,384,285 1,609,395 851,993 197,340 3,236,278 1,806,735 2035 2,089,707 1,559,445 881,993 167,647 2,971,700 1,727,092 2036 2,173,623 1,524,773 911,993 136,755 3,085,616 1,661,528 2037 2,257,539 1,486,745 941,993 104,662 3,199,532 1,591,407 2038 2,330,973 1,447,753 976,993 71,370 3,307,966 1,519,123 2039 1,045,000 41,800 1,011,993 36,677 2,056,993 78,477 2040 - - 116,993 585 116,993 585 2041 - - 116,993 292 116,993 292 2042 - - - - - - Totals 39,429,802$ 33,691,217$ 40,314,304$ 12,457,632$ 79,744,106$ 46,148,849$ General Utility Revenue Obligation Bonds Bonds, PWTF & DWSRF Loans Total 93 2021-2022 Biennial Budget Section III: Financial Plan General Fund Fiscal Capacity The City uses a range of strategies to maintain its fiscal security. Many 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. Including reserves held in the Cumulative Reserve Fund, this amounts to between 13% and 22% 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 forecasted moderately. This not only provides protection from needing to rely on the fund balance, but it has also historically 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 budgeted 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. 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. 94 2021-2022 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 2019 through 2022. Fund Balance 2019 - 2022 Cemetery General Special Revenue Debt Service Capital Project Fire Relief and Endowment Fund Funds Funds Funds Pension Fund Care Fund Actual: 2019 $23,641,160 $32,870,672 $39,999 $14,848,922 $2,156,441 $1,989,046 Estimated Actual: 2020 19,948,152 24,149,025 40,154 8,769,840 2,033,441 1,983,146 Budget: 2021 10,524,785 20,108,701 41,394 5,069,300 1,926,737 2,046,766 2022 6,858,019 13,111,210 41,684 4,243,900 1,819,133 2,110,896 The General Fund’s ending balance decreases significantly from the 2019 actual amount to 2022 budget as reserves are drawn down; this is largely because General Fund revenues have not kept pace with the increased costs of services, including public safety, transportation, and human services. However, since departments typically under spend budgets each year, the long-term General Fund forecast assumes residual budget in 2023 through 2026 is unused and rolled forward to be utilized in subsequent years. Based on this assumption, we expect the General Fund to exceed its target reserve rate of 12% in 2021. In 2022, General Fund reserves are projected to end the year at about 8.0%, which is at the minimum reserve level. Including reserves held in the Cumulative Reserve Fund, 2020 General Fund reserves are projected to be about 13.4% of General Fund expenditures, or slightly above the minimum balance. The sum of special revenue fund balances is projected to decrease between 2019 and 2022 due to relatively high levels of planned transportation project construction activity. The capital projects fund balance is also projected to decrease between 2019 and 2022, reflecting construction activity Fund Balance City of Auburn: 2019-2022 $35 $30 $25 $20 $15 $10 $5 $0 Fund Special Revenue Funds Debt Service Funds Capital Funds Fire Relief and Pension Fund Cemetery Endowment Fund Million 95 2021-2022 Biennial Budget Section III: Financial Plan and transfers of real estate excise taxes (REET) for projects in other funds, including a $2.2 million transfer to the Arterial Street Preservation Fund that was made in 2020 to help fund street projects. 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 result 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, expenses and revenues should balance. However, working capital might increase to accumulate funds for at least four purposes: 1. To provide cash flow for operations and maintenance. 2. To provide a cushion or a contingency for unforeseen needs and emergencies. 3. To provide adequate security for long-term debt. 4. To allow for a capital development program, including funding for future renewals and replacements, while minimizing the need for future 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 increased between 2019 and 2020 due to $15.7 million in revenue bonds that were issued in 2020 for capital projects over the 2020-2022 timeframe. As a result, working capital is projected to decrease between 2020 and 2022 as nearly $29 million in construction projects are completed. Both the 2021 and 2022 budgets include an annual 3.4% water rate increase that was adopted as part of a four-year rate plan covering the 2019-2022 period. The Sewer Utility working capital balance is projected to decrease from $20.5 million in 2019 to $15.7 million in 2022 as the utility expects to complete about $9.8 million in construction projects during the period. The 2021-2022 budget includes 2.4% annual rate increases. The Storm Drainage Utility working capital balance is projected to decrease from $19.0 million in 2019 to $14.6 million in 2022 as the utility expects to complete about $10.0 million in construction projects during the period. The 2021-2022 budget includes 1.7% annual rate increases. 96 2021-2022 Biennial Budget Section III: Financial Plan Budget: Enterprise Fund Working Capital Balance City of Auburn: 2019-2022 $25 $20 $15 $10 $5 $0 Water Fund Sewer Fund Sewer Storm Metro Drainage Fund Fund Solid Waste Fund Airport Fund Cemetery Fund Actual Million Working Capital Enterprise Funds Water Sewer Sewer Metro Storm Drainage Solid Waste Airport Cemetery Actual: 2012 $10,196,281 $12,072,579 $0 $10,218,848 $1,018,487 $818,912 $182,098 2013 14,189,404 12,952,797 1,826,811 15,762,939 1,504,560 801,284 261,934 2014 14,027,406 13,346,282 2,100,400 16,051,080 2,491,724 556,938 294,547 2015 9,261,201 12,862,859 2,358,518 13,814,969 3,477,387 516,605 375,647 2016 9,914,039 15,520,705 2,672,022 15,385,491 4,411,853 597,251 550,462 2017 7,059,982 16,076,568 3,033,467 16,105,005 5,083,854 683,580 773,825 2018 9,653,751 17,676,670 3,567,929 17,152,503 5,647,783 802,196 956,039 2019 11,994,185 20,516,922 3,445,836 19,008,024 5,936,695 1,064,218 1,081,028 Estimated Actual: 2020 17,976,656 18,600,338 2,066,136 19,513,159 5,753,618 831,334 554,785 2021 13,002,423 17,126,513 2,070,836 16,976,256 5,578,288 1,737,938 374,265 2022 10,018,719 15,737,127 2,074,736 14,555,845 5,488,208 433,171 269,517 97 2021-2022 Biennial Budget Section III: Financial Plan Rates and other charges fully fund the Solid Waste utility’s operating expenses and have allowed the City to increase working capital balances in most years. However, rates were last increased in 2014 and, as a result, working capital is projected to decrease by about $200,000 (3.1%) between 2019 and 2020. Rates are expected to increase by 2.5% in 2021 to match inflation and an additional 10% as the new hauler contract takes effect, with correspondingly higher contractor payments. At the same time, fund balance is expected to decline from $5.8 million in 2020 to $5.5 million in 2022. Between 2004 and 2018, the City contracted Airport operations to an outside manager. In 2019, the City took over this function and hired full-time staff to manage and operate the Airport. The Airport’s fund balance fluctuates somewhat from year to year depending on construction activity but is expected to end 2022 at about $433,000. The Airport expects to issue about $3.8 million in revenue bonds to finance the construction of new hangars and upgrades to existing hangars to help enhance revenues. In 2019 and 2020, revenues for the cemetery are expected to remain relatively flat, with the fund operating somewhat in the red due to increasing salary and benefit costs as well as charges for water use. The working capital balance for the Cemetery Capital Fund is expected to decrease annually between 2019 and 2022. As an internal service fund, the Facilities Fund charges departments to cover the full cost of operations and maintenance of city-owned and operated buildings. Working capital is expected to decrease each year as funds are transferred for debt service payments associated with the City Hall Annex. Innovation and Technology also charges departments for services provided, covering its cost of operations and equipment purchases and replacement. Working capital is expected to decrease from 2019 to 2022 due to a planned reduction in fund balance to better reflect reserve requirements. The Equipment Rental Fund working capital is projected to decrease between 2019 and 2022 as funds are being used for equipment replacement and for construction of capital projects. 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. Working capital in the fund has grown each year to provide ample reserves. 98 2021-2022 Biennial Budget Section III: Financial Plan Working Capital Internal Service Funds Insurance Facilities Innovation & Technology Equipment Rental Workers' Compensation Actual: 2012 $2,028,681 $1,473,041 $2,885,527 $5,559,565 $0 2013 1,815,731 1,976,512 3,406,012 5,920,444 - 2014 1,654,057 2,194,912 3,543,327 5,844,690 440,004 2015 1,530,588 2,410,754 3,705,195 6,074,119 778,233 2016 1,385,685 1,853,016 3,384,289 5,769,642 1,097,368 2017 2,015,500 1,741,924 3,642,101 6,564,619 1,625,120 2018 1,932,526 1,767,017 4,140,199 7,131,233 1,165,108 2019 1,921,953 1,315,496 3,968,512 7,376,074 1,877,627 Estimated Actual: Budget: Internal Service Working Capital Balance City of Auburn: 2019-2022 $8 $7 $6 $5 $4 $3 $2 $1 $0 Insurance Fund Facilities Fund Innovation & Technology Fund 2019 2020 2021 Actual Estimate Budget Equipment Workers' Rental Compensation Fund Fund 2022 Budget Million 2020 1,741,353 986,936 3,142,721 6,488,465 2,382,027 2021 1,571,253 623,845 2,585,451 5,455,508 2,644,627 2022 1,400,053 594,119 2,064,007 5,235,060 2,905,527 99 100 2021-2022 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. This section presents budget information according to the City’s 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 general government administration, Emergency Management, Economic Development and Homelessness Response in the General Fund as well as the Hotel/Motel Tax Fund (Special Revenue), the Business Improvement Fund (Special Revenue), the Multimedia 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 2021-2022 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. Goals and Accomplishments A summary of each department or divisions’ goals for 2019 and 2020, progress made towards achieving those goals, and the goals that the department has set for 2021 and 2022. 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. 101 2021-2022 Biennial Budget Section IV: Operating Budget The overall organization of the City of Auburn is summarized in the following table: Citizens of Auburn Administration Department General Government Administration Emergency Management Economic Development Homelessness Response Hotel/Motel Fund Business Improvement Area Fund Facilities Fund Multimedia Fund (includes Public Affairs) Community Development Department Permitting Planning Business Licensing Code Compliance Environmental Services Community & Human Services Housing & Community Development Fund SKHHP -South King Housing & Homelessness Partners Fund Human Resources Department Human Resources Compensation and Employee Relations Municipal Court Risk Management Workers' Compensation Fund Public Works Department Engineering/Transportation Streets Department Street Funds Water Utility Fund Sewer Utility Fund Sewer Metro Fund Storm Drainage Utility Fund Airport Fund Equipment Rental Fund Finance Department Financial Planning Accounting Payroll Utility Billing/Customer Service Cumulative Reserve Fund Mitigation Fees Fund Debt Service Funds Capital Improvements Fund Local Revitalization Fund Solid Waste Utility Fund Insurance Fund Fire Pension Fund Cemetery Endowment Fund Police Department Policing Services Crimes/Investigations Community Programs Police Records Evidence Animal Control South Correctional Entity (SCORE) Drug Forfeiture Fund City Attorney's Office Legal Administration City Clerk Civil Prosecution Parks, Arts & Recreation Department Recreation Programs Arts and Culture (includes theatre and museums) Senior Programs Senior Center Resource Hub Special Events Facility Rentals Parks Maintenance Golf Course Recreational Trails Fund Municipal Parks Construction Fund Cemetery Fund Innovation & Technology Geographic Information Systems (GIS) Desktop Services Network Services Boards and Commissions Auburn Arts Commission Auburn Municipal Airport Advisory Board (AAB) Auburn Tourism Board Business Improvement Area (BIA) Committee of Ratepayers Cemetery Board Civil Service Commission Human Services Committee Junior City Council Lodging Tax Advisory Committee (LTAC) Parks and Recreation Board Planning Commission Police Advisory Board Transportation Advisory Board Urban Tree Board White River Valley Historical Society Board City Council Mayor Nancy Backus 102 2021-2022 Biennial Budget Section IV: Operating Budget Total All Funds Budget 2019 2020 2020 2021 2022 Actual Adj Budge t Est Actual Budget Budget Salaries & Wages $42,023,662 $46,263,093 $43,036,179 $46,330,401 $48,595,034 Personnel Benefits 17,697,956 23,788,170 21,028,777 22,585,829 23,637,611 Supplies 4,228,098 5,088,056 4,405,286 4,803,450 4,625,870 Services & Charges 66,869,890 75,258,861 71,392,466 75,988,510 79,787,570 Intergovernmental 7,192,688 38,526,764 25,484,906 25,562,980 21,769,270 Capital Outlays 17,493,927 63,097,067 42,823,436 40,384,260 33,361,510 Debt Service: Principal 4,278,813 5,308,000 2,916,474 4,820,300 4,746,800 Debt Service: Interest 2,677,763 4,118,600 2,582,800 3,439,400 3,223,100 Interfund Payments for Services 15,361,809 16,239,534 16,121,196 17,464,150 17,778,260 Other Uses 7,066,436 - - - - Designated Fund Balance 19,103,244 14,100,382 16,471,399 13,358,675 8,601,821 Undesignated Fund Balance 136,155,509 107,436,155 120,731,532 96,293,096 80,482,845 ALL FUNDS TOTAL $340,149,794 $399,224,682 $366,994,451 $351,031,051 $326,609,691 Salaries & Wages 19.2% Personnel Benefits 9.4% Supplies 2.0%Services & Charges 31.5% Intergovernmental 10.6% Capital Outlays 16.7% Debt Service: Principal 2.0% Debt Service: Interest 1.4% Interfund Payments for Services 7.2% 2021 Total Baseline Expenditures Salaries & Wages 20.4% Personnel Benefits 10.0% Supplies 1.9%Services & Charges 33.6% Intergovernmental 9.2% Capital Outlays 14.0% Debt Service: Principal 2.0% Debt Service: Interest 1.4% Interfund Payments for Services 7.5% 2022 Total Baseline Expenditures 103 2021-2022 Biennial Budget Section IV: Operating Budget Total General Fund Budget 2019 2020 2020 2021 2022 Actual Adj Budget Est Actual Budget Budget Salaries & Wages $30,344,721 $33,862,312 $30,893,003 $32,590,350 $34,396,778 Personnel Benefits 13,043,107 16,663,243 14,179,803 15,324,177 16,121,248 Supplies 1,434,721 2,101,208 1,472,758 1,642,510 1,587,570 Services & Charges 19,800,000 22,833,909 20,405,199 22,362,340 23,230,060 Intergovernmental 493,450 521,133 449,533 441,300 371,300 Capital Outlays 22,964 40,000 40,000 98,000 10,000 Debt Service: Principal 64,391 70,900 6,000 - - Debt Service: Interest 17,401 8,500 1,500 - - Interfund Payments for Services 8,829,211 9,326,700 9,208,362 9,835,400 9,888,060 Designated Fund Balance 593,625 593,625 593,625 593,625 593,625 Undesignated Fund Balance 23,047,535 14,120,177 19,354,527 9,931,160 6,264,394 GENERAL FUND TOTAL $97,691,125 $100,141,707 $96,604,310 $92,818,862 $92,463,035 Salaries & Wages 39.6% Personnel Benefits 18.6% Supplies 2.0% Services & Charges 27.2% Intergovernmental 0.5% Capital Outlays 0.1% Interfund Payments for Services 12.0% 2021 General Fund Expenditures Salaries & Wages 40.2% Personnel Benefits 18.8% Supplies 1.9% Services & Charges 27.1% Intergovernmental 0.4% Capital Outlays 0.0% Interfund Payments for Services 11.6% 2022 General Fund Expenditures 104 F.T.E. = Full Time Equivalent Citizens City Council Executive Assistant Council Administrative Assistant City Attorney 16 F.T.E. Parks, Arts and Recreation Director 53 F.T.E. Director of Innovation and Technology 18 F.T.E. Mayor Nancy Backus 453.35 F.T.E. - 2021 454.35 F.T.E. - 2022 Director of Administration 21.6 F.T.E. - 2021 22.6 F.T.E. - 2022 Director of Community Development 30.75 F.T.E. Director of Public Works 136 F.T.E. Director of Human Resources and Risk Management 9 F.T.E. Finance Director 25 F.T.E. Police Chief 140 F.T.E. Outreach Program Administrator 105 106 2021-2022 Biennial Budget Section IV: Operating Budget t MAYOR AND CITY COUNCIL Mission Statement In 2014, the City Council developed a vision for the Auburn of 2035 to become a premier community with vibrant opportunities. The vision is encapsulated in the following seven value statements: Operational Values 1. Character: Developing & preserving attractive and interesting places where people want to be. 2. Wellness: Promoting community-wide health and safety wellness. 3. Service: Providing transparent government service. 4. Economy: Encouraging a diverse and thriving marketplace for consumers and businesses. 5. Celebration: Celebrating our diverse cultures, heritage, and community. 6. Environment: Stewarding our environment. 7. Sustainability: Creating a sustainable future for our community. 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. The City’s nine Department Directors report directly to the Mayor and work together to provide programs, services and quality of life throughout the Auburn community: Nancy Backus Mayor Dana Hinman Director of Administration Kendra Comeau City Attorney Jeff Tate Director of Community Development Jamie Thomas Director of Finance Candis Martinson Director, Human Resources & Risk Management David Travis Director, Innovation & Technology Daryl Faber Director, Parks, Arts & Recreation Dan O’Neil Chief of Police Ingrid Gaub Director of Public Works 107 2021-2022 Biennial Budget Section IV: Operating Budget t Accomplishments and Objectives Strategic Goal    CELEBRATION  ECONOMY  ECONOMY  WELLNESS  WELLNESS Support partnerships that will actively increase the number of safe and attainable housing options in Auburn - including preservation. Continue national, state and regional memberships that will allow Auburn's voice to be heard on topics of s ignificance for a healthy and diverse community. Auburn helped convene, fund and join the South King County Housing and Homelessness Partners (SKHHP) in 2019. Auburn has continued memberships and partnerships that are beneficial to our City. Through the USCM we were able to obtain 7,200 masks for no c os t to the City. Auburn will participate in South King County Regional Affordable Housing Coalition in order to maintain and possibly inc rease Auburn’s affordable housing inventory. Auburn will maintain membership in AWC, NLC, SCA, PSRC and numerous committees to represent Auburn's interes ts as well as participation in regional coalitions to foster strong representation. The next area of focus will be Auburn Way South. Although many of the services and interfacing activities with our diverse cultures in the City have been, and may c ontinue to be, affected by the pandemic, we are continuing our outreach with our tribal, Latino, Pacific Islander, and other cultural and minority groups through our Blue Ribbon Committee, Health and Human Services, and Economic Development activities. Although the pandemic has affected personal social gatherings and meetings with our tribal communities, we are c ontinuing working virt ually with the tribal council to maintain communications and relationships. Highway improvements in south Auburn and the planned tribal expansions at the casino are continuing with many nearing completion. Continued support of BuyLocalAuburn.com, joint ad campaigns with BuyLocalAuburn.com and Tourism's ExploreAuburn.com committee campaign. The third and fourth major mixed-use projects are under construction. Amendments to the DUC codes are under review for updated uses and boundary . Continue to strengthen communication and partnerships with the Muckleshoot Indian Tribe on shared goals and foster a more engaged relationship with Pierce County partners. Continue the community building activities within our culturally diverse groups in Auburn via health, safety and policy initiatives. Auburn will continue to work on the strategic goals outlined in the 10 year Economic Development Plan to increase Auburn’s s ales tax base and foster a business- friendly environment. Support City/community relationships to remove barriers, create trust, provide improved t ransparency and create opportunities for underserved groups and neighborhoods that will honor all residents of Auburn. Attract, retain & grow robust and diverse businesses that will benefit from Auburn's unique location, at tributes and multic ultural community. CELEBRATION WELLNESS Address homelessness using an equity lens with intentionality and accountability that causes a reduction in the number of unsheltered individuals within our City. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 Address the root causes of homelessness identified in the One Table regional task force (affordable housing, behavioral health, child welfare, criminal justice and employment) and continue the crisis response for unsheltered individuals in Auburn. Outreach Program Administrator position created and hired to work specific to Auburn's needs. 108 2021-2022 Biennial Budget Section IV: Operating Budget t Strategic Goal  SERVICE  ECONOMY  SERVICE  WELLNESS  WELLNESS  WELLNESS Support locally and regionally coordinated efforts for human services to meet the basic needs of our community that include all aspects of health. Support the Auburn Junior City Council in their work of providing a youth perspective to City issues and initiatives. The Blue Ribbon Committee will expand their work in Auburn with a continued focus on behavioral health, veterans initiatives, healthy living choices for all ages and community programs. Support Veterans and their families by increasing available services in Auburn. Continue to build stronger programs to address addiction and behavioral health access to residents. The City of Auburn continues to leverage datasets within the open data platforms to make data driven decisions around major issues such as budget, homelessness, racial equity and other major issues. Ad campaign to promote BuyLocalAuburn.com is ongoing. Business license renewals are part of our BuyLocalAuburn platform to encourage businesses to enhance their company information. A strong weekly networking and corporate visit schedule is maintained. Due to COVID-19 restrictions, the Auburn Junior City Council was unable to further efforts in 2019-2020. Expanded work in 2019-2020 to include all nine major health issues with emphasis on behavioral health; community programs including health equity for three diverse groups; healthy living choices and veterans initiatives. Formed Community Council of Veterans of South King County supported by Valley Cities and VFW Post 1741 with 501 (c)(3) status. Continued communication with Cohen Veterans Network. Sound Health interested in a mental health clinic for veterans and families in Auburn. We are fortunate in the City of Auburn to have many non-profit organizations supported by the City’s Health and Human Services Division that address residents with behavioral health issues. These facilities are operated through the Valley Cities, Muckleshoot Tribal, Battlefield Addiction and We Care organizations to name a few. Through staff training and platform improvements, Auburn will continue to increase transparency, efficiency, engagement and access to the City’s data to show our accountability to residents. Continue supporting patronage and utilization of local businesses via the online database, marketing efforts and business retention and engagement. Continue to support and encourage the involvement of the Auburn Junior City Council. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 109 2021-2022 Biennial Budget Section IV: Operating Budget t Department Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 440,351 454,808 455,000 488,736 500,464 157,354 175,138 150,000 173,299 178,477 Supplies 6,953 16,200 16,200 17,500 17,500 148,505 154,150 154,150 262,750 285,450 - - - - - 241,684 257,000 248,380 297,800 312,500 $ 994,847 $1,057,296 $1,023,730 $1,240,085 $ 1,294,391 Personnel Benefits Services & Charges Capital Outlay Interfund Payments For Service Expenditures Salaries & Wages 001.11 Council & Mayor DEPARTMENT TOTAL Department Employees 001 Mayor FTEs*2018 2019 2020 2021 2022 Mayor - Elected 1.00 1.00 1.00 1.00 1.00 Mayor FTEs 2.00 2.00 3.00 3.00 3.00 TOTAL MAYOR FTEs 3.00 3.00 4.00 4.00 4.00 Full Time Equivalent (FTE) *Does not include 7 elected Council Members. 1.0 FTE - Per the position reclass in March 2020, the Sustainability Coordinator position was reclassed to the Outreach Program Administrator position which reports to the Mayor. 110 F.T.E. = Full Time Equivalent Facilities Manager Director of Administration Dana Hinman 21.6 F.T.E. - 2021 22.6 F.T.E. - 2022 Administrative Assistant Lead Custodian Custodian (5) Multimedia Assistant (0.6 FTE) Web Specialist Economic Development Manager Real Property Analyst Building Maintenance Technician (3) Electrician Economic Development Coordinator (Effective 2022) Emergency Manager Emergency Management Specialist Multimedia Video Specialist Communications Manager Multimedia Design Technician 111 112 2021-2022 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 and to provide internal services to employees to assist in the execution of their duties. Department Overview The Administration Department was created within the General Fund in January 2014 and consolidated several functions 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. •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. •Communications/Multimedia – Oversees the City's multimedia staff and programs; directs the efforts of the public relations, public education, media relations and acts in the role of City spokesperson when needed; assists departments in public involvement using the City's information and communications programs; and fulfills over 2,000 employee requests per year. •Facilities – Provides all City departments and the public with a safe and clean environment; preserves City-owned facilities; provides building support services to each department; provides facility construction services; supports 13 buildings and approximately 263,000 square feet. •Hotel/Motel Tax Fund – Collects revenues to support tourism activities in Auburn. •Business Improvement Area Fund – Collects assessments to support business improvement activities in downtown Auburn. •Homeless Response Services – In 2015, the Mayor convened a citizen task force to address homelessness in Auburn. This task force was comprised of community leaders, service providers, citizens; representatives from the faith community, police and fire, school district, Muckleshoot Indian Tribe, and business owners; and key City staff. The task force recommendations created the City’s response plan, which centers on moving persons experiencing homelessness into safe, healthy and permanent housing coupled with service delivery to disrupt the cycle of homelessness. •Other services provided by the Administration Department – Leading the City’s major homeless initiatives; government relations; and execution of contracts for: legislative services; Healthy Auburn initiative; and the Auburn Consolidated Resource Center. 113 2021-2022 Biennial Budget Section IV: Operating Budget Emergency Management Division Strategic Goal  WELLNESS  WELLNESS Completed  WELLNESS  WELLNESS Completed  WELLNESS  WELLNESS Evaluate and Identify equipment needed for full "remote" EOC activation, purchase using general fund or grants. Replace aging radios for EOC use, includes Amateur radios and other City radios. Met this goal in 2019 but will likely not meet it in 2020 due to COVID- 19 restrictions. Continue Community Emergency Response Team (CERT) training by providing at least 3 classes per year. Provide targeted disaster preparedness information to Auburn residents, businesses, and private care facilities each year. Met this goal in 2019 but will likely not meet it in 2020 due to COVID- 19 restrictions. Met this goal in 2019 but will likely not meet it in 2020 due to COVID- 19 restrictions that affected training with groups. Provide ongoing, section-specific training for each of the EOC sections along with one exercise per year. Develop long-term emergency supplies list based on COVID-19 experience, and purchase supplies as funding allows. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 Provide targeted disaster preparedness information to Auburn residents, businesses, and private care facilities each year. Continue Community Emergency Response Team (CERT) training by providing at least 3 classes per year. Fully implement WebEOC software for Emergency Operations Center (EOC) and Department Operations Center (DOC) usage during events and emergencies. This should be compatible, and backed up with, Active Operating Picture (AOP) software. Provide ongoing, section-specific training for each of the EOC sections along with one exercise per year. Replace aging EOC equipment that is key to EOC operations, many systems are reaching the end of their lifecycle and may fail at the wrong time. 114 2021-2022 Biennial Budget Section IV: Operating Budget Emergency Management participates in as many public events as possible as a way to reach out directly to residents and businesses. Normally a booth is set up to engage the public in conversation, attempting to increase their knowledge and preparedness. According to the 2017 Living City Study by the University of Washington, this is among the best ways to reach residents. PERFORMANCE MEASURES - EMERGENCY MANAGEMENT Disaster Presentations The Emergency Management Division provides various presentations to community groups including schools, homeowners associations, businesses, and others. The presentations are to educate the public to understand the hazards faced in Auburn and steps that should take to be ready for them. Attendance declined in 2019 due to the loss of the Americorps staff member and difficulty scheduling with schools.In 2020, presentations have been suspended due to COVID-19, but are expected to resume in 2021. Number of Students Instructed Through CERT Program The Community Emergency Response Team (CERT)is one of the premier programs in Auburn. Since its in 2006, approximately 900 residents have been taught about personal preparedness,first aid, search and rescue, and other skills.Each year, Emergency Management teaches at least three classes, including one aimed at businesses that want their students to attend during work hours. Number of Contacts With Public at Events 1,463 908 300 - 600 850 - 500 1,000 1,500 2,000 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Number of Students Attending Disaster Presentations 51 47 45 - 40 50 - 20 40 60 80 100 2017 2018 2019 2020 Est 2021 Goal 2022 Goal CERT Students Instructed 2,333 1,549 1,400 - 1,000 1,500 - 1,000 2,000 3,000 4,000 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Number of Contacts at Public Events 115 2021-2022 Biennial Budget Section IV: Operating Budget Economic Development Division Strategic Goal Major mixed-use and industrial  projects started construction.ECONOMY Recruitments included Field House, Young's Market, and Edward Don & Company.  ECONOMY Weekly networking events  and corporate visits have ECONOMY become a part of our weekly schedule. As reported by TIP Strategies,  as of 2019 we are on-track and ECONOMY have implemented 74% of the plan.  ECONOMY The BuyLocalAuburn.com, IPZ  Incubator, market data studies,ECONOMY and up-to-date website helps us deliver Auburn to the region and the world. Implement ongoing, short-term and mid-term strategies specific to business development and support. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 Continue to implement ongoing, short-term and mid-term strategies specific to business development, relocation and recruitment. Implement ongoing, short-term and mid-term strategies specific to business development, relocation and recruitment. Continue to implement ongoing, short-term and mid-term strategies specific to business development/support. Innovation Partnership Zone (IPZ) incubator is in it 3rd year. Partnerships with the Small B usiness Associat ion (SBA), Small Business Development Center (SBDC), Impact NW, South Correctional Entity (SCORE) and the Office of Minority and Women's Business Enterprises has created a strong support network. Implement ongoing, short-term and mid-term strategies as outlined under "Delivery, Product, P lace, and Messaging" in the 10- year Strategic Plan. Continue to implement ongoing, short-term and mid-term strategies specific to business outreach and networking. Continue to implement ongoing, short-term and mid-term strategies as outlined in the Economic Development Strategic Plan. Establish a long-term maintenance plan for City parking lots and implement when the budget becomes available. Implement ongoing, short-term and mid-term strategies as outlined under "Delivery, Product, P lace, and Messaging" in the 10- year Strategic Plan. Implement ongoing, short-term and mid-term strategies as outlined in the Economic Development Strategic Plan. Inventory of City real estate assets developed. The procedure to help support all City Departments' real es tate needs in place. Formalize Economic Development and Real Estate Staff roles and responsibilities, as well as policies and procedures. Structure E conomic Development Department to provide the capacity to implement their strategic plan. Implement ongoing, short-term and mid-term strategies specific to business outreach and networking. 116 2021-2022 Biennial Budget Section IV: Operating Budget The assessed value of new construction is a measure of the City's economic growth and reflects new, stable sources of income for the City.Each piece of property within the City is subject to property tax,which is used to support general governmental purposes. PERFORMANCE MEASURES - ECONOMIC DEVELOPMENT Number of Business Licenses Issued Businesses operating in Auburn are required to be licensed on an annual basis. Businesses are established in a given location for such reasons as cost,demand, location,availability and regulations. Businesses may shut down or relocate if these conditions are unfavorable.The number of business licenses issued is an indicator of business activity,Auburn's ability to sustain business growth, and the desirability of Auburn as a location. Data from legacy systems prior to 2019 is not available. Assessed Value on New Construction 5,010 5,250 5,300 5,300 - 2,000 4,000 6,000 2019 2020 Est 2021 Goal 2022 Goal Business Licenses Issued $149 $124 $116 $125 $125 $125 $0 $50 $100 $150 $200 2017 2018 2019 2020 Est 2021 Goal 2022 GoalMillionsAssessed Value of New Construction 117 2021-2022 Biennial Budget Section IV: Operating Budget Department Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 719,936 763,864 620,864 790,995 909,300 296,546 352,957 294,057 305,904 373,290 Supplies 20,946 28,000 28,000 20,000 20,000 1,145,626 2,183,360 1,413,800 1,306,680 1,303,300 - - - - - 233,071 249,900 249,900 279,200 284,350 $ 2,416,125 $ 3,578,081 $ 2,606,621 $ 2,702,779 $ 2,890,240 Capital Outlay Interfund Payments For Service DEPARTMENT TOTAL 001.12 Administration Total Expenditures Salaries & Wages Personnel Benefits Services & Charges Department Employees Administration FTEs 2018 2019 2020 2021 2022 Administration Department 12.00 8.00 7.00 7.00 8.00 Multimedia 3.60 3.60 3.60 3.60 3.60 Facilities 10.00 11.00 11.00 11.00 11.00 TOTAL ADMINSTRATION FTEs 25.60 22.60 21.60 21.60 22.60 Full Time Equivalent (FTE) 1.0 FTE - Effective in 2018 via Budget Amendment #4, Ordinance No. 6666, an Economic Development Coordinator was added to the Administration Department in order to implement the strategies called out in the 10-year plan. 1.0 FTE - The 2019/2020 Budget included an additional Custodian position that was added to the Facilities Division. 1.0 FTE - The 2019/2020 Budget included a Housing Repair Technician position that was added to the Administration Department. -5.0 FTE - Effective 1/1/2019: The following positions moved from Administration to Community Development: Community Services Manager, Community Programs Coordinator, Human Services Program Coordinator, Neighborhood Programs Coordinator and the Housing Repair Technician. -1.0 - Effective in BA#7, 2020 - the Economic Development Coordinator position was reclassed to a Diversity, Equity and Inclusion Program Manager position which reports to Human Resources. 1.0 FTE - Per the 2021-2022 Budget, this includes 1.0 FTE added in 2022 to the Administration Department to reinstate the Economic Development Coordinator position. 118 2021-2022 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 Economic Development Division of the Administration Department is responsible for the budget in the Hotel/Motel Tax Fund. Fund 104 – The Hotel/Motel Tax Fund was created in 2001 to collect revenues to support tourism activities in Auburn. Fund Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 197,675 249,186 249,186 225,286 187,276 141,226 103,000 103,000 135,000 165,000 Film Festival Admission 3,500 5,000 1,800 2,500 2,500 4,807 1,900 -1,600 1,400 $ 347,208 $ 359,086 $ 353,986 $ 364,386 $ 356,176 24,547 48,925 15,000 48,950 48,950 5,972 8,810 2,700 8,810 8,810 1,022 3,200 1,000 3,200 3,200 56,880 144,375 110,000 116,150 116,150 Operating Transfers Out 9,600 - - - - 249,186 153,776 225,286 187,276 179,066 $ 347,208 $ 359,086 $ 353,986 $ 364,386 $ 356,176 Personnel Benefits Supplies Services & Charges 104 Hotel Motel Tax Revenues Salaries & Wages Expenditures Investment Income Total Revenues Beginning Fund Balance Hotel Motel Tax Ending Fund Balance Total Expenditures 119 2021-2022 Biennial Budget Section IV: Operating Budget Fund 121 – Business Improvement Area Fund (BIA) – Collects assessments and support BIA activities in downtown Auburn. Fund Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 115,813 133,825 133,825 96,325 62,025 73,577 55,000 51,500 55,000 55,000 2,910 - - 700 400 $ 192,300 $ 188,825 $ 185,325 $ 152,025 $ 117,425 -1,000 -1,000 1,000 58,474 89,000 89,000 89,000 89,000 133,825 98,825 96,325 62,025 27,425 $ 192,300 $ 188,825 $ 185,325 $ 152,025 $ 117,425 Ending Fund Balance Total Expenditures 121 Business . Improvement Area Revenues Services & Charges Expenditures Supplies Investment Income Total Revenues Beginning Fund Balance Business Improvement Area 120 2021-2022 Biennial Budget Section IV: Operating Budget FACILITIES Mission Statement To provide all City departments and the public with a safe and clean environment, preserve City owned facilities, provide building support services to each department, and provide 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. The Facilities Division is responsible for procuring, storing, and distributing supplies and materials for daily operations in a cost-effective manner. 121 2021-2022 Biennial Budget Section IV: Operating Budget PERFORMANCE MEASURES - FACILITIES DIVISION CarteGraph Work Requests HVAC and Electrical Work The Facilities Division will make every possible effort to regulate HVAC and electrical work. The Facilities Division provides 24 hour/7 day a week maintenance for City facilities.Requests are tracked through Cart eGraph.Within 24 hours of receiving the work request (Monday-Friday) the customer will receive an email acknowledging receipt and the customer 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. 1,926 1,231 1,125 928 928 928 0 500 1,000 1,500 2,000 2,500 2017 2018 2019 2020 Est 2021 Goal 2022 Goal CarteGraph Work Requests 366 322 227 215 215 215 0 100 200 300 400 500 2017 2018 2019 2020 Est 2021 Goal 2022 Goal HVAC and Electrical Work Orders 122 2021-2022 Biennial Budget Section IV: Operating Budget 2021-2022 Working Capital Budget 505 505 505 505 505 OPERATING FUND:- - 565 565 OPERATING REVENUES 348.920 Property Management Services 3,215,657 3,406,100 3,406,100 3,580,100 3,578,500 362.501 Rents & Leases 125,674 63,300 121,000 106,000 89,000 361.110 Investment Income 42,736 10,100 - 8,000 8,000 397.100 Operating Transfers In 40,000 250,000 200,000 - - Other Miscellaneous Revenue 26,238 21,200 19,000 19,000 19,000 TOTAL OPERATING REVENUES 3,389,033$ 3,750,700$ 3,746,100$ 3,713,100$ 3,694,500$ OPERATING EXPENDITURES 524.000.10 Salaries & Wages 680,811 786,793 720,000 819,855 789,139 524.000.20 Benefits 264,177 444,389 430,000 452,466 466,027 524.000.30 Supplies 111,422 140,220 125,000 140,200 140,200 524.000.40 Services & Charges 1,823,269 1,884,560 1,939,560 1,407,700 1,384,750 535.000.55 Operating Transfers Out 732,926 698,700 698,700 1,028,070 695,510 590.100.05 Net Increase in Restricted Assets 72,292 - - - - 535.000.90 Interfund Payments for Service 155,657 161,400 161,400 227,900 248,600 TOTAL OPERATING EXPENDITURES 3,840,554$ 4,116,062$ 4,074,660$ 4,076,191$ 3,724,226$ REVENUES LESS EXPENDITURES (451,521)$ (365,362)$ (328,560)$ (363,091)$ (29,726)$ BEGINNING WORKING CAPITAL - January 1 1,767,017 1,315,496 1,315,496 986,936 623,845 ENDING WORKING CAPITAL - December 31 1,315,496 950,134 986,936 623,845 594,119 NET CHANGE IN WORKING CAPITAL (*)(451,521)$ (365,362)$ (328,560)$ (363,091)$ (29,726)$ (*) Working Capital = Current Assets minus Current Liabilities 2021 Budget 2022 Budget 505 Facilities 2019 Actual 2020 Adjusted Budget 2020 Estimate Department Employees 505 Facilities FTEs 2018 2019 2020 2021 2022 Facilities FTEs*10.00 11.00 11.00 11.00 11.00 TOTAL FACILTIES FTEs 10.00 11.00 11.00 11.00 11.00 Full Time Equivalent (FTE) 1.0 FTE - The 2019/2020 Adopted Budget included an additional Custodian position that was added to the Facilities Department. *These FTEs are already included in the Administration Department's FTE totals. 123 2021-2022 Biennial Budget Section IV: Operating Budget MULTIMEDIA DEPARTMENT Department Overview Multimedia oversees the City’s media staff and programs, assists departments in public involvement using the City’s information communication ranging from public access television programming and websites to mail and print services. The division oversees the City’s communications, marketing and public relations programs and directs the efforts of the public relations/media relations, including acting in the role of City spokesperson. 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.The 2021/2022 goal amount is based upon a new tracking system that was launched in Q4-2020. 1,627 1,511 1,484 1,200 2,000 2,000 - 500 1,000 1,500 2,000 2,500 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Multimedia Work Orders 124 2021-2022 Biennial Budget Section IV: Operating Budget 2021-2022 Working Capital Budget 518 518 518 518 518 OPERATING FUND:- - 568 568 OPERATING REVENUES 348.801 Interfund Multimedia Charges 1,059,500 1,168,100 1,168,100 1,210,200 1,229,800 369.920 Advertising Sales 785 - - - - 361.111 Investment Income 9,210 - - 2,800 2,800 TOTAL OPERATING REVENUES 1,069,496$ 1,168,100$ 1,168,100$ 1,213,000$ 1,232,600$ OPERATING EXPENDITURES 518.780.10 Salaries & Wages 347,663 343,024 305,000 360,129 371,330 518.780.20 Benefits 151,531 202,796 190,000 212,023 221,832 518.780.30 Supplies 40,956 36,150 36,150 36,150 36,150 518.780.40 Services & Charges 475,362 425,300 505,000 489,100 490,200 597.101.55 Operating Transfers Out 29,950 - - - - 518.780.90 Interfund Payments for Service 88,314 92,600 92,600 112,750 110,100 TOTAL OPERATING EXPENDITURES 1,133,776$ 1,099,870$ 1,128,750$ 1,210,152$ 1,229,612$ REVENUES LESS EXPENDITURES (64,280)$ 68,230$ 39,350$ 2,848$ 2,988$ BEGINNING WORKING CAPITAL - January 1 377,802 313,522 313,522 352,872 355,720 ENDING WORKING CAPITAL - December 31 313,522 381,752 352,872 355,720 358,708 NET CHANGE IN WORKING CAPITAL (*)(64,280)$ 68,230$ 39,350$ 2,848$ 2,988$ (*) Working Capital = Current Assets minus Current Liabilities 2021 Budget 2022 Budget 518.00.518.780 Multimedia 2019 Actual 2020 Adjusted Budget 2020 Estimate Department Employees 518 Multimedia FTEs 2018 2019 2020 2021 2022 Multimedia FTEs*3.60 3.60 3.60 3.60 3.60 TOTAL IT FTEs 3.60 3.60 3.60 3.60 3.60 Full Time Equivalent (FTE) *These FTEs are already included in the Administration Department's FTE totals. 125 126 F.T.E. = Full Time Equivalent Human Resources Coordinator (2) Assistant Director of Human Resources Human Resources Assistant Director of Human Resources and Risk Management Candis Martinson 9 F.T.E. Diversity, Equity and Inclusion Program Manager Human Resources Analysts (2) Human Resources Manager 127 128 2021-2022 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. The department also manages the Inclusive Auburn Initiative for the City, with the goal to promote inclusion and create opportunities for full participation for every employee, resident and business in the City of Auburn, working in conjunction with departments across the City. Accomplishments and Objectives Strategic Goal  SERVICE  WELLNESS  WELLNESS  SERVICE  WELLNESS Manage the City's compensation and benefits program, with focus on contract negotiations and managing benefits costs, without sacrificing overall benefit package quality. Partner with King County District Court on management of core court contract, as well as implementing Community Court; renew the public defender contract to include this court enhancement while managing the increase in conflict case assignment. Successfully renegotiate a successor agreement with the Public Defender to extend the current contract. Due to increase in conflict case assignments, reviewing options to control costs of these cases moving from primary public defense to conflict attorneys. Negotiate Police Officer, Sergeant, Commander, and Non- Commissioned CBAs in the best interests of the City and employees. Continue to develop the City’s Wellness Program and receive the WellCity Award, which will provide a 2% reduction in healthcare premiums. Continue to explore healthcare options with the best coverage for employees while maintaining the most reasonable cost. Continue efforts to recruit and retain qualified employees. Completed the contract negotiations for these collective bargaining agreements. The City received the WellCity Award in 2019, but unfortunately did not meet the requirements in 2020. Implemented a higher deductible plan for 2020; added incentives to support movement to the higher deductible plan. HR is projecting to complete the processes for approximately 125 recruitments and promotions. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 129 2021-2022 Biennial Budget Section IV: Operating Budget Strategic Goal  SERVICE  SERVICE  CELEBRATION  S ERVICE Invest in diversity and inclusion initiatives in the City; specific to HR a focus on hiring/civil service processes related to rec ruitment, selection, onboarding and retention. Expand the City's training and development program through enhancement and customization of online and in-person training courses for staff and supervisors. Developed a Citywide training and development committee to solicit recommendations for improvement in training and development areas. Conducted two (2) Citywide half day management retreats for City staff. Implemented a community advertised police officer candidate open house with APD staff to help diversify our applicant pool and aid in candidate outreach and success. Continued the 12-month onboarding process and enhanced our program with the implementation of the NeoGov Onboard module in 2020. Provide citywide training on critical administrative policies and procedures. Develop and implement supervisory and management trainings for City staff. Continue the Civil Service Diversity Outreach program to further support the recruitment and development of a diverse and qualified pool of Police Officers. Continue to provide a 12-month onboarding process to emphasize the City's Core Values and Team Auburn approach. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 130 2021-2022 Biennial Budget Section IV: Operating Budget 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 increased due to claims exposure and overall cost of insurance.The goal during the next biennium (2021-2022)is to decrease claims and stabilize our costs,with the hopes of bringing our assessment back down under $1,000,000 annually. PERFORMANCE MEASURES - HUMAN RESOURCES AND RISK MANAGEMENT DEPARTMENT $845,505 $916,736 $973,939 $1,100,719 $1,100,000 $1,000,000 $- $250,000 $500,000 $750,000 $1,000,000 $1,250,000 $1,500,000 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Insurance Assessment 131 2021-2022 Biennial Budget Section IV: Operating Budget Department Budget Department Employees 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 746,334 833,590 823,635 960,364 1,010,398 312,323 418,665 350,000 424,618 441,520 Supplies 5,031 19,300 8,000 9,300 9,300 3,172,155 3,266,360 3,251,360 3,310,260 3,312,560 - - - - - 275,374 303,900 296,310 323,250 340,350 $ 4,511,218 $ 4,841,815 $ 4,729,305 $ 5,027,792 $ 5,114,128 Interfund Payments For Service DEPARTMENT TOTAL Salaries & Wages Personnel Benefits Services & Charges Capital Outlay 001.13 Human Resources Expenditures 001 Human Resources FTEs 2018 2019 2020 2021 2022 Human Resources FTEs 8.00 8.00 9.00 9.00 9.00 TOTAL HUMAN RESOURCES FTE 8.00 8.00 9.00 9.00 9.00 Full Time Equivalent (FTE) 1.0 - Effective in BA#7, 2020 - the Economic Development Coordinator position was reclassed to a Diversity, Equity and Inclusion Program Manager position which reports to Human Resources. 132 2021-2022 Biennial Budget Section IV: Operating Budget t WORKERS’ COMPENSATION FUND Mission Statement This fund provides time loss and medical benefits for employees who are affected by an occupational injury or illness, offers risk management services, and provides quality benefits and stabilizes rates both to the City and the employee in an efficient and timely manner. Department 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. 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. PERFORMANCE MEASURES - WORKERS' COMPENSATION FUND 54 56 46 45 40 40 0 10 20 30 40 50 60 70 80 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Labor & Industries Claims 133 2021-2022 Biennial Budget Section IV: Operating Budget t 2021-2022 Working Capital Budget 503 503 503 503 503 OPERATING FUND: OPERATING REVENUES 369.720 L&I Contributions - Employee 49,314 47,500 47,500 47,500 47,500 369.730 L&I Contributions - Employer 1,029,379 1,103,000 975,000 1,056,900 1,060,800 398.100 Insurance Recoveries 4,777 50,000 10,000 15,000 15,000 361.110 Investment Income 54,612 26,600 - 20,000 21,600 388-399 Other Revenue (5,720) - - - - TOTAL OPERATING REVENUES 1,132,361$ 1,227,100$ 1,032,500$ 1,139,400$ 1,144,900$ OPERATING EXPENDITURES 580.100.10 Salaries & Wages - - - - - 580.100.20 Benefits 36,494 250,000 100,000 250,000 250,000 580.100.30 Supplies - - - - - 580.100.40 Services & Charges 260,648 455,315 300,000 461,100 466,900 580.100.50 Operating Transfers Out - - - 6,000 - 590.100.05 Net Increase in Restricted Assets 6,904 - - - - 535.000.90 Interfund Payments for Service 115,796 128,100 128,100 159,700 167,100 TOTAL OPERATING EXPENDITURES 419,843$ 833,415$ 528,100$ 876,800$ 884,000$ REVENUES LESS EXPENDITURES 712,519$ 393,685$ 504,400$ 262,600$ 260,900$ BEGINNING WORKING CAPITAL - January 1 1,165,108 1,877,627 1,877,627 2,382,027 2,644,627 ENDING WORKING CAPITAL - December 31 1,877,627 2,271,312 2,382,027 2,644,627 2,905,527 NET CHANGE IN WORKING CAPITAL (*)712,519$ 393,685$ 504,400$ 262,600$ 260,900$ (*) Working Capital = Current Assets minus Current Liabilities 2021 Budget 2022 Budget 503 Workers' Compensation 2019 Actual 2020 Adjusted Budget 2020 Estimate 134 F.T.E. = Full Time Equivalent Financial Planning Manager Financial Analyst (3) Senior Utility Billing Account Specialist Assistant Finance Director Accounting and Financial Reporting Manager I Payroll Specialist (2) Solid Waste Customer Care Specialist Utility Billing Account Representative (3) Utility Billing & Solid Waste Services Supervisor Utility Billing Account Specialist Accounting and Financial Reporting Manager II Finance Director Jamie Thomas 25 F.T.E. Administrative Assistant Utility Billing Services Manager Accounting Specialist A/P and A/R (2) Accountant (2) Utility Billing and AMI Supervisor B&O Tax Specialist 135 136 2021-2022 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 and 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 services contract. Accomplishments and Objectives Strategic Goal  SERVICE ENVIRONMENT  SERVICE Hired an external consultant to help evaluate alternative strategies to address fiscal sustainability and provide estimated impacts of each option. Work with Council to develop a financial plan for the short- to intermediate term as well as a comprehensive long-term financial sustainability policy. SUSTAINABILITY  SERVICE  CELEBRATION Implement new Sensus Customer Portal so customers can access their meter information at their convenience. Provide training for residents and businesses. Continue to improve and streamline budget development process and enhance budget document to make it more readable and useful. In coordination with IT and the City Clerk, continue to find and implement electronic records management solutions for Accounts Payable, Accounts Receivable, and Payroll. Ensure all employees become engaged in the City-wide equity and inclusion efforts. Identify and remove barriers within Finance that perpetuate systemic racism. Implement new automated meter reading software to provide enhanced information and reporting for better service for utility customers. Conversion and training for Sensus Analytics software. Expand electronic archiving to Accounts Payable and cash receipting transactions. Implementing a new approach to position control, multi-year capital budgeting, and other enhancements with the adoption of the 2019-2020 budget. Include new "Budget-in-Brief" with statistics and other information. Converted to Sensus Analytics software and trained staff. Currently using the meter reading software for all meter reading reports. Implemented new approach to position control, multi-year capital budgeting, and other enhancements with the adoption of the 2019-2020 budget including a new "Budget-in-Brief" section. Reviewed a few software vendors features and determined these are limited and offer little benefit for the effort required. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 137 2021-2022 Biennial Budget Section IV: Operating Budget In an effort to improve customer service and streamline operations, the Finance Department implemented a 24-hour, online utility bill payment solution and interactive voice response (IVR)phone payment option.As evidenced in the graph below, the adoption rate of these services has continued to grow each year as more customers are utilizing web based services. 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.We expect the percent to increase in 2020,since we are prohibited from conducting our normal collections process due to the COVID-19 pandemic. 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. Utility Billing Online Payments PERFORMANCE MEASURES - FINANCE DEPARTMENT Utilities Accounts Receivable Over 90 Days as a Percent of Utility Revenue Total Invoices Processed 99,085 110,488 118,325 125,160 130,960 135,960 - 20,000 40,000 60,000 80,000 100,000 120,000 140,000 160,000 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Utility Billing Online Payments 0.61% 0.53% 0.46%0.50%0.50%0.50% 0.00% 0.25% 0.50% 0.75% 1.00% 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Accounts Receivable Over 90 Days (as Percent of Utility Revenues) 22,360 22,797 22,297 16,000 20,000 22,300 15,600 16,127 15,986 11,000 14,000 16,000 - 5,000 10,000 15,000 20,000 25,000 30,000 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Invoices Processed Total Invoices Processed Pcard Invoices 138 2021-2022 Biennial Budget Section IV: Operating Budget Department Budget Department Employees 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 2,007,562 2,064,953 1,896,500 2,305,330 2,399,842 933,647 1,066,500 895,800 1,085,732 1,131,971 Supplies 10,665 12,500 12,500 18,200 13,200 209,337 184,925 184,925 215,600 223,300 - - - - - 179,082 189,300 182,818 208,750 209,300 $3,340,293 $3,518,178 $3,172,543 $3,833,612 $3,977,613 Interfund Payments For Service DEPARTMENT TOTAL Salaries & Wages Personnel Benefits Services & Charges Capital Outlay 001.14 Finance Expenditures 001 Finance FTEs 2018 2019 2020 2021 2022 Finance FTEs 24.00 24.00 24.00 25.00 25.00 TOTAL FINANCE FTEs 24.00 24.00 24.00 25.00 25.00 Full Time Equivalent (FTE) 1.0 FTE - Per the 2021-2022 Budget, this includes 1.0 FTE added in 2021 to the Finance Department for a B&O Tax Specialist who will administer the B&O Tax Program. 139 2021-2022 Biennial Budget Section IV: Operating Budget NON-DEPARTMENTAL Department Overview Non-Departmental accounts are used to reflect the General Fund’s ending fund 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 as are Law Enforcement Officer and Fire Fighter (LEOFF 1) other post-employment benefit (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. Department Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 323,902 2,028,850 300,000 79,260 291,990 483,230 1,717,600 550,000 1,312,810 1,353,530 Supplies - 521,600 - - - 646,722 2,021,950 850,000 1,474,800 1,415,200 Operating Transfers Out 491,490 521,133 449,533 441,300 371,300 - - - - - - - - - - - - - - - - - - 6,900 7,500 Designated Ending Fund Balance 593,625 593,625 593,625 593,625 593,625 Undesignated Ending Fund Balance 23,047,535 14,120,177 19,354,527 9,931,160 6,264,394 $25,586,505 $21,524,935 $22,097,685 $13,839,855 $10,297,539 234 #REF! Expenditures 001.98 Non Departmental Debt Service Principal Debt Service Interest Interfund Payments For Service DEPARTMENT TOTAL Salaries & Wages Personnel Benefits Services & Charges Capital Outlay 140 2021-2022 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 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. Fund Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 10,158,066 10,425,515 10,425,515 6,383,315 6,484,315 267,449 85,800 - 101,000 80,000 - - - - - $ 10,425,515 $10,511,315 $10,425,515 $6,484,315 $6,564,315 - 4,142,200 4,042,200 - 1,950,000 10,425,515 6,369,115 6,383,315 6,484,315 4,614,315 $ 10,425,515 $10,511,315 $10,425,515 $6,484,315 $6,564,315 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget To Fund 436 - Cash Flow Needs - 100,000 - - - To Fund 328 - Arts & Culture Center - 42,200 42,200 - - To Gen Fund - Cash Flow Needs - 4,000,000 4,000,000 - 1,950,000 $ - $ 4,142,200 $ 4,042,200 $ - $1,950,000 Operating Transfers Out* Beginning Fund Balance 122 Cumulative Reserve Revenues Expenditures Investment Income Operating Transfers In Total Revenues Ending Fund Balance Total Expenditures Transfers Out Summary* Total Transfers Out 141 2021-2022 Biennial Budget Section IV: Operating Budget MITIGATION FEES FUND Fund Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 11,815,196 14,019,836 14,019,836 12,331,910 9,278,390 Beginning Fund Balance - Undesignated 66,585 84,252 84,252 88,652 94,252 210,833 100,000 100,000 148,300 153,400 2,418,353 800,000 700,000 818,000 818,000 16,114 2,000 4,400 5,600 7,200 1,353 - - - - 112,000 200,000 200,000 158,500 127,800 Investment Income 283,260 204,700 - 87,160 55,500 398,528 - - - - $ 15,322,222 $ 15,410,788 $ 15,108,488 $ 13,638,122 $ 10,534,542 Professional Services - 75,000 - 119,200 543,700 1,218,135 5,378,922 2,687,926 4,146,280 5,307,750 14,019,836 9,870,614 12,331,910 9,278,390 4,581,640 84,252 86,252 88,652 94,252 101,452 $ 15,322,222 $ 15,410,788 $ 15,108,488 $ 13,638,122 $ 10,534,542 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget To Fund 102 - Impact Fees 598,003 2,947,194 1,720,465 2,098,150 2,671,200 To Fund 105 - Impact Fees - 5,000 - 100,000 - To Fund 102 - Fees In Lieu of Services 100,000 - - - - To Fund 321 - Park Impact Fees 512,890 1,111,669 417,879 950,800 2,631,550 To Fund 321 - Park Mitigation Fees - 300,000 - - - To Fund 328 - Traffic Impact Fees - - 544,582 960,730 - To Fund 328 - Parks Impact Fees 7,242 1,010,059 - - - To Fund 328 - Wetland Mitigation Fees - 5,000 5,000 36,600 5,000 $ 1,218,135 $ 5,378,922 $ 2,687,926 $ 4,146,280 $ 5,307,750 124 Mitigation Fees Revenues Traffic Mitigation Fees Parks Impact Fees Transfers In Total Revenues Beginning Fund Balance - Designated Fire Impact Fees Transportation Impact Fees School Impact Admin Fees Ending Fund Balance - Designated Ending Fund Balance - Undesignated Total Expenditures Transfers Out Summary* Total Transfers Out Operating Transfers Out* Expenditures 142 2021-2022 Biennial Budget Section IV: Operating Budget DEBT SERVICE FUNDS Debt Service funds account for the payment of outstanding long-term general obligations of the City. The City has seven debt service funds: the City Hall Annex Bond Fund, the Local Revitalization Bond Fund, the 2020 LTGO Refunding Bond Fund, the SCORE (South Correctional Entity) Debt Service Fund, the Local Improvement District (LID) Guarantee Fund, the Local Improvement District (LID) 350 Fund, and the Golf/Cemetery Refunding Debt Service Fund. The 2020 LTGO Refunding Bond Fund is intended to assume payments previously assigned to the City Hall Annex Bond Fund and the Local Revitalization Bond Fund, which will be reallocated and closed in 2021. 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 credit ratings by bond rating agencies such as Moody’s Investors Service. Fund Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 0 4,489 4,489 4,489 4,489 - - - - - 353,437 341,000 341,000 332,100 321,300 1,315,900 1,317,400 1,317,400 1,313,200 1,316,000 $ 1,669,337 $ 1,662,889 $ 1,662,889 $ 1,649,789 $ 1,641,789 Operating Transfers Out - 1,130,000 - - - 590,000 - 610,000 625,000 650,000 1,074,848 528,400 1,048,400 1,020,300 987,300 4,489 4,489 4,489 4,489 4,489 $ 1,669,337 $ 1,662,889 $ 1,662,889 $ 1,649,789 $ 1,641,789 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 143 2021-2022 Biennial Budget Section IV: Operating Budget Fund Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 14,832 33,593 33,593 33,593 33,863 254,494 250,000 250,000 250,000 250,000 2,130 - - 270 270 110,068 104,000 104,000 98,800 93,400 231,800 220,600 220,600 225,000 223,700 $ 613,325 $ 608,193 $ 608,193 $ 607,663 $ 601,233 - 410,000 - - - 245,000 - 255,000 270,000 280,000 334,732 164,600 319,600 303,800 287,100 33,593 33,593 33,593 33,863 34,133 $ 613,325 $ 608,193 $ 608,193 $ 607,663 $ 601,233 Ending Fund Balance Total Expenditures Debt Service Principal Debt Service Interest Expenditures Investment Income BAB Subsidy Operating Transfers In Total Revenues Operating Transfers Out Beginning Fund Balance LRF Sales Tax Credit 231 Local Revitalization . 2010 C&D Bond Debt Revenues Fund Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 - - - - - - - - - - - - - - - - - - - - - 1,540,000 - - - $ - $ 1,540,000 $ - $ - $ - - - - - - - 1,195,000 - - - - 313,000 - - - - 32,000 - - - $ - $ 1,540,000 $ - $ - $ - Debt Service Principal Debt Service Interest Ending Fund Balance Total Expenditures Expenditures Operating Transfers Out Beginning Fund Balance LRF Sales Tax Credit Investment Income BAB Subsidy Operating Transfers In 232 2020 LTGO A&B . Refunding Bonds Revenues Total Revenues 144 2021-2022 Biennial Budget Section IV: Operating Budget Fund Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 - - - - - - 440,400 - 427,200 412,600 - 109,928 - 61,560 62,560 - 1,566,672 - 877,340 891,540 - - - - - $ - $ 2,117,000 $ - $ 1,366,100 $ 1,366,700 - 764,200 - 642,900 669,200 - 1,352,800 - 723,200 697,500 - - - - - $ - $ 2,117,000 $ - $ 1,366,100 $ 1,366,700 238 SCORE 2009 A&B Bond Debt Revenues Expenditures Debt Service Principal Debt Service Interest Beginning Fund Balance SCORE Contract Cities Revenue Operating Transfers In Total Revenues Ending Fund Balance Total Expenditures BAB Subsidy Interlocal Grants - Host City Fund Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 1,633 1,669 1,669 1,669 1,679 37 40 - 10 10 - - - - - $ 1,669 $ 1,709 $ 1,669 $ 1,679 $ 1,689 - - - - - 1,669 1,709 1,669 1,679 1,689 $ 1,669 $ 1,709 $ 1,669 $ 1,679 $ 1,689 Ending Fund Balance Total Expenditures Beginning Fund Balance 249 LID Guarantee Revenues Expenditures Operating Transfers Out Investment Income Operating Transfer In Total Revenues 145 2021-2022 Biennial Budget Section IV: Operating Budget Fund Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 3,753 248 248 403 1,363 52 100 - 10 10 2,807 - 121 590 - 881 - 34 360 - $ 7,493 $ 348 $ 403 $ 1,363 $ 1,373 6,901 - - - - 345 - - - - 248 348 403 1,363 1,373 $ 7,493 $ 348 $ 403 $ 1,363 $ 1,373 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 Fund Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 20 - - - - 0 - - - - 373,945 376,000 376,000 371,000 371,300 $ 373,965 $ 376,000 $ 376,000 $ 371,000 $ 371,300 333,866 341,300 341,300 341,900 347,700 40,099 34,700 34,700 29,100 23,600 - - - - - $ 373,965 $ 376,000 $ 376,000 $ 371,000 $ 371,300 Ending Fund Balance Total Expenditures Debt Service Principal Debt Service Interest Beginning Fund Balance Investment Income Operating Transfer In Total Revenues 276 Golf/Cemetery Refunding Debt Service Revenues Expenditures 146 2021-2022 Biennial Budget Section IV: Operating Budget CAPITAL IMPROVEMENT FUND The Capital Improvement Fund (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. Fund Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget Assigned Fund Balance - Streets 1,488,521 883,992 883,992 70,972 70,972 11,837,144 12,919,775 12,919,775 7,634,872 3,966,332 2,467,374 1,200,000 1,200,000 950,000 1,100,000 2,467,374 1,200,000 1,200,000 950,000 1,100,000 717,642 1,990,957 1,041,798 712,010 780,000 8,679 -32,160 232,470 - 297,347 110,200 -50,900 37,400 6,901 365,000 350,000 -50,000 203,413 1,097,259 631,782 1,368,800 42,510 $ 19,494,394 $ 19,767,183 $18,259,507 $11,970,024 $ 7,147,214 71,984 178,016 178,016 - - -5,000 5,000 36,600 5,000 Facilites Projects 52,976 143,600 40,000 1,102,310 37,510 250,604 2,575,716 1,260,250 1,878,200 30,000 38,000 123,843 123,843 - - 1,533,176 3,376,236 3,099,184 554,010 1,205,000 700,900 1,510,750 1,510,750 1,906,600 658,000 Operating Transfers Out -REET 1 to F102 & F105 -2,223,000 2,223,000 - - Operating Transfers Out -REET 1 to F103 - - - 1,500,000 750,000 660,328 250,600 250,600 255,000 253,700 1,750,000 1,750,000 1,050,000 700,000 750,000 Operating Transfers Out - Other 632,659 813,020 813,020 - - Assigned Fund Balance - Streets 883,992 82,572 70,972 70,972 70,972 12,919,775 6,734,830 7,634,872 3,966,332 3,387,032 $ 19,494,394 $ 19,767,183 $18,259,507 $11,970,024 $ 7,147,214 328 Capital Improvements Revenues Ending Fund Balance Total Expenditures Contributions & Donations Operating Transfer In Total Revenues Beginning Fund Balance REET 1 REET 2 Grants Investment Income Charges for Services Operating Transfers Out - REET 2 Expenditures Operating Transfers Out - REET 1 Public Works Projects Transportation Projects - REET 2 Facility Needs Study & Master Plan City Wetland Mitigation Parks Projects Operating Transfers Out - REET 2 to F103 147 2021-2022 Biennial Budget Section IV: Operating Budget t LOCAL REVITALIZATION FUND The Local Revitalization Fund (Fund 330) accounts for projects within the designated local revitalization boundary. Funding was established by Senate Bill 5045, which designated the City of Auburn as a demonstration project. Through the state, local revitalization funding provides the City with $250,000 annually for 25 years – from 2010 to 2035 – 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. Fund Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 381,988 379,739 379,739 244,000 - 8,489 - 1,870 1,000 - - - - - - $ 390,477 $ 379,739 $ 381,609 $ 245,000 $ - 522 - - - - 169 - - - - 10,047 379,739 137,609 245,000 - 379,739 - 244,000 - - $ 390,477 $ 379,739 $ 381,609 $ 245,000 $ - Beginning Fund Balance Investment Income 330 Local Revitalization Revenues Personnel Benefits Capital Outlay Expenditures Salaries & Wages Contributions & Donations Total Revenues Ending Fund Balance Total Expenditures 148 2021-2022 Biennial Budget Section IV: Operating Budget t 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 currently contracts with Waste Management for solid waste collection, with City staff responsible for overall management, customer service, and billings. The City also has a franchise agreement with Republic Services in the annexed areas of Lea Hill and West Hill. The City has signed a new contract with Waste Management effective October 1, 2021. Under this contract, Waste Management will provide solid waste service to the entire City, as well as assuming customer service and billing services for solid waste collection. 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 activities 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. Accomplishments and Objectives Strategic Goal  SUSTAINABILITY  SUSTAINABILITY  ENVI RONMENT  ENVIRONMENT Execute a contract extension with the current solid waste disposal provider through 2021, issue a request for proposal, and select a vendor to begin providing cont ract solid waste services in 2021. This will bring the entire City under one contract. Executed a contract extension with the current provider through 2021, and issued a request for proposal in December 2019. Currently evaluating proposals and will select a vendor to begin providing contract solid waste services in October 2021. Implement a new 10-year solid waste contract effective October 2021. This includes changing to hauler customer service and the hauler as the billing-agent for the City. This will bring the entire City under one solid waste contract. SERVICE Work with other City departments and possibly neighboring jurisdictions to create an outreach campaign to reduce illegal dumping/litter. Work with other City departments to develop a recycling collection program for batteries, office equipment, and other items as needed. The residential recycling and compostables diversion rate for 2018 was 52.5% and 53.5% for 2019. As of May 2020, the total City recycling and compostables diversion rate is approximately 30% (excluding private vendor recycling and composting services). In research phase for creating an outreach campaign to reduce illegal dumping in conjunction with other City departments. In research phase for creating a City Facility recycling collection program in conjunction with other City departments for batteries, other small hazardous was te materials, and office equipment. Create an outreach campaign to reduce illegal dumping in conjunction with other City departments. Create a City Facility recycling collection program in conjunction with other City departments for batteries, other small hazardous waste materials, and office equipment. Increase the residential recycling and compostables diversion rate over 51%. Increase the total City recycling and compostables diversion rate to 30% (excluding private vendor recycling and composting services). Maintain the residential recycling and compostables diversion rate over 52%. Maintain the total City recycling and compostables diversion rate at or above 30% (excluding private vendor recycling and composting services). 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 149 2021-2022 Biennial Budget Section IV: Operating Budget t PERFORMANCE MEASURES - SOLID WASTE FUND The City of Auburn garbage tonnage had been increasing due to new construction and a strong economy. However, the recent COVID-19 pandemic caused a sharp decline in the economy. The 2020 tonnage is trending lower than previous years and we anticipate a slow recovery in tonnage. The totals include East Lea Hill and West Hill annexation areas. The City of Auburn recycling and yard waste tonnage declined from 2017 to 2018, but the tonnage is trending upward again.We should see recycle tonnage hold steady due to increased efforts to reduce contamination.Yard waste tonnage should increase slowly as new housing developments continue to be built. The totals include the East Lea Hill and West Hill annexation areas. Auburn residents diverted approximately 49% of their waste from the landfill in 2019. The City anticipates residential diversion will stay steady, which is in line with King County estimates.We are seeing mixed results of COVID-19 on residential diversion rates.As of May 2020, the Waste Management residential customer diversion rate is increasing while the Republic Services residential customer diversion rate is decreasing. The totals include the East Lea Hill and West Hill annexation areas. Tons of Residential & Commercial Garbage Collected Tons of Recycling & Yard Waste Collected Residential Diversion Rate 46,087 49,059 48,580 44,634 45,000 46,000 - 10,000 20,000 30,000 40,000 50,000 60,000 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Tons of Garbage Collected 19,496 19,105 19,301 19,470 19,500 19,600 - 5,000 10,000 15,000 20,000 25,000 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Tons of Recycling & Yard Waste Collected 51.0%48.8%48.8%51.0%51.0%51.0% 0% 25% 50% 75% 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Residential Diversion Rate 150 2021-2022 Biennial Budget Section IV: Operating Budget t 2021-2022 Working Capital Budget OPERATING FUND:- - 464 464 OPERATING REVENUES 343.750/751 Garbage Service 12,986,706 13,194,100 13,194,100 13,656,900 15,115,500 343.752 Yard Waste 1,237,318 1,239,100 1,181,900 1,350,800 1,614,600 343.780/790 Excise Tax & Utility Tax 1,128,822 1,125,400 1,032,200 1,162,200 1,295,300 343.770 Household Hazardous Waste 394,782 399,900 400,000 400,000 400,000 343.760 Late Penalties 99,460 110,000 39,900 100,000 100,000 361.110 Investment Income 106,106 42,400 - 45,600 44,200 334 & 337 Grants 74,599 88,600 55,000 60,000 60,000 369-399 Miscellaneous Revenue (27,394) - - - - TOTAL OPERATING REVENUES 16,000,399$ 16,199,500$ 15,903,100$ 16,775,500$ 18,629,600$ OPERATING EXPENDITURES 537.000.10 Salaries & Wages - - - - - 537.000.20 Benefits (68,984) - - - - 537.000.30 Supplies 6,801 53,400 18,000 48,200 48,200 537.000.40 Services & Charges 15,127,670 15,984,975 15,403,000 16,270,530 18,016,480 537.000.50 Operating Transfer Out 10,797 22,877 22,877 - - 590.100.05 Net Increase in Restricted Assets 37,388 - - - - 535.000.90 Interfund Payments for Service 597,815 642,300 642,300 632,100 655,000 TOTAL OPERATING EXPENDITURES 15,711,487$ 16,703,552$ 16,086,177$ 16,950,830$ 18,719,680$ REVENUES LESS EXPENDITURES 288,912$ (504,052)$ (183,077)$ (175,330)$ (90,080)$ BEGINNING WORKING CAPITAL - January 1 5,647,783 5,936,695 5,936,695 5,753,618 5,578,288 ENDING WORKING CAPITAL - December 31 5,936,695 5,432,643 5,753,618 5,578,288 5,488,208 NET CHANGE IN WORKING CAPITAL (*)288,912$ (504,052)$ (183,077)$ (175,330)$ (90,080)$ (*) Working Capital = Current Assets minus Current Liabilities 2021 Budget 2022 Budget 434 Solid Waste 2019 Actual 2020 Adjusted Budget 2020 Estimate 151 2021-2022 Biennial Budget Section IV: Operating Budget t INSURANCE The Insurance Fund is maintained to pay citywide insurance premiums, unemployment insurance claims, and to pay for property and liability losses that either fall below the City’s deductible level or for which the City has no coverage. 2021-2022 Working Capital Budget 501 501 501 501 501 OPERATING REVENUES 397.100 Operating Transfers In - - - - - 361.110 Investment Income 29,378 10,000 - 12,800 12,000 TOTAL OPERATING REVENUES 29,378$ 10,000$ -$ 12,800$ 12,000$ OPERATING EXPENDITURES 517.700.20 Benefits/Unemployment Claims 36,572 175,000 175,000 175,000 175,000 517.700.40 Services & Charges 3,378 5,600 5,600 7,900 8,200 597.100.50 Operating Transfers Out - - - - - TOTAL OPERATING EXPENDITURES 39,950$ 180,600$ 180,600$ 182,900$ 183,200$ REVENUES LESS EXPENDITURES (10,572)$ (170,600)$ (180,600)$ (170,100)$ (171,200)$ BEGINNING WORKING CAPITAL - January 1 1,932,526 1,921,953 1,921,953 1,741,353 1,571,253 ENDING WORKING CAPITAL - December 31 1,921,953 1,751,353 1,741,353 1,571,253 1,400,053 NET CHANGE IN WORKING CAPITAL (*)(10,572)$ (170,600)$ (180,600)$ (170,100)$ (171,200)$ (*) Working Capital = Current Assets minus Current Liabilities 2021 Budget 2022 Budget 501 Insurance 2019 Actual 2020 Adjusted Budget 2020 Estimate 152 2021-2022 Biennial Budget Section IV: Operating Budget t 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. There are two fiduciary funds that are managed by the Finance Department. Fund 611 – Fire 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. Fund Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021.00 2,022 1,923,144 1,765,908 1,765,908 1,642,908 1,536,204 310,147 390,533 390,533 390,533 390,533 80,386 78,900 85,800 87,500 88,400 Investment Income 48,664 46,200 - 16,000 15,200 - - - - - $2,362,341 $2,281,541 $2,242,241 $2,136,941 $2,030,337 178,216 198,520 185,000 187,204 192,804 - - - - - 11,825 7,000 7,000 12,000 7,000 Interfund Payments for Services 15,859 16,800 16,800 11,000 11,400 Ending Fund Balance - Designated 1,765,908 1,668,688 1,642,908 1,536,204 1,428,600 390,533 390,533 390,533 390,533 390,533 $2,362,341 $2,281,541 $2,242,241 $2,136,941 $2,030,337 Ending Fund Balance - Undesignated Total Expenditures Services & Charges Expenditures Salaries & Wages Fire Insurance Prevention Tax Operating Transfers In Total Revenues Beginning Fund Balance - Designated 611 Fire Pension Revenues Personnel Benefits Beginning Fund Balance - Undesignated 153 2021-2022 Biennial Budget Section IV: Operating Budget t 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, which 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. Fund Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021.00 2,022 1,775,453 1,839,883 1,839,884 1,831,984 1,879,484 Beginning Fund Balance - Undesignated 121,376 149,162 149,162 151,162 167,282 Lot Sales 50,610 40,000 47,500 47,500 47,500 41,606 5,000 2,000 16,120 16,630 $ 1,989,046 $ 2,034,045 $ 2,038,546 $ 2,046,766 $ 2,110,896 - 55,400 55,400 - - 1,839,883 1,884,883 1,831,984 1,879,484 1,926,984 149,162 93,762 151,162 167,282 183,912 $ 1,989,046 $ 2,034,045 $ 2,038,546 $ 2,046,766 $ 2,110,896 Beginning Fund Balance - Designated 701 Cemetery Endowment Revenues Ending Fund Balance - Designated Expenditures Operating Transfers Out Investment Income Total Revenues Ending Fund Balance - Undesignated Total Expenditures 154 F.T.E. = Full Time Equivalent City Attorney Kendra Comeau 16 F.T.E. Records Clerk (3) City Clerk Domestic Violence Paralegal Paralegal Deputy City Clerk City Staff Attorney Senior City Staff Attorney Senior City Staff Attorney City Prosecutor (3)Legal Assistant (2) 155 156 2021-2022 Biennial Budget Section IV: Operating Budget t 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 in all civil and criminal litigation, and provide timely and accurate customer service. Department Overview This department consists of the Civil Division, the Prosecution Division, and the City Clerk’s Office. The Civil Division represents the City in all civil litigation. It prepares ordinances, resolutions, petitions, contracts, leases, easements, deeds, notices and other legal documents, and provides pragmatic, impartial, and timely legal advice to the City. The Prosecution Division prosecutes misdemeanor and gross misdemeanor criminal cases in the King County District Court. The City Clerk’s Office is responsible for codifying ordinances, preparing City Council and other board and commission agendas and minutes, and attending Council and other committee meetings. The City Clerk’s Office monitors various legal matters; acts as a central repository for all municipal records; processes claims for damages, requests for public records and public information, and passport applications. Accomplishments and Objectives Strategic Goal  SERVICE  WELLNESS  WELLNESS  SERVICE Implement Laserfiche Records Management workflows for disposition authority numbers. Work with court, public defense, and other agencies to create and roll out a Community Court. Review old warrant files for closure or dismissal based on jurisdictional limits. Work internally and with other departments to create more efficient workflows for legal review of contracts, resolutions, and ordinances. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 Unfortunately, due to staff turnover and COVID-19 the department was not able to work with IT on this goal. The criminal team has developed internal strategies for a consistent approach and response to prosecution cases. The City has created a reliable network with other agencies and community advocates to provide resources to domestic violence victims. The department reviewed and revised its contract, resolution, and ordinance templates. Implement Laserfiche Records Management workflows for disposition authority numbers. Continue to develop and refine prosecution strategies, including standard dispositional recommendations, to approach cases in the District Court and to enhance prosecution effectiveness. Continue to forge relationships with domestic violence community advocates and service providers. Review and revise templates as necessary. 157 2021-2022 Biennial Budget Section IV: Operating Budget t Strategic Goal  SERVICE  SERVICE  SERVICE Work with departments to implement an electronic signature and contract routing system. SERVICE Review and destroy electronic files from its case management system and its network drive in accordance with state retention schedules. Work with private defense attorneys to exchange discovery electronically. Continue to 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. The department created resolution, ordinance, and contract templates, and made them available to all departments via the City's intranet and shared network drives. Unfortunately, due to COVID-19, a temporary reduction in staff, and the emergence of other legal issues, the department was not able to work with its partners on legislative issues as much as it would have liked. However, the Legal Department is committed to this objective, and it will remain a goal going into 2021. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 Continue to 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. Work with the IT Department and other departments of the City to facilitate convenient access to ordinances, resolutions and other public records via the City’s website. The department meets, and will continue to meet, regularly with the court and public defense to address criminal justice issues. Continue to 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. 158 2021-2022 Biennial Budget Section IV: Operating Budget t Resolutions & Ordinances Prepared Criminal Misdemeanor Cases PERFORMANCE MEASURES - LEGAL DEPARTMENT 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 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 opened by the City Attorney’s Office. 73 56 77 75 75 75 37 40 39 40 40 40 0 10 20 30 40 50 60 70 80 90 100 2017 2018 2019 2020 Est 2021 Est 2022 Est Resolutions & Ordinances Prepared # of Resolutions # of Ordinances 3,578 3,927 3,479 3,352 3,500 3,500 0 1,000 2,000 3,000 4,000 5,000 2017 2018 2019 2020 Est 2021 Est 2022 Est Criminal Misdemeanor Cases Opened 159 2021-2022 Biennial Budget Section IV: Operating Budget t Department Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 1,402,195 1,499,231 1,382,240 1,530,979 1,607,143 588,387 692,251 588,830 658,100 686,089 Supplies 11,660 8,300 8,300 13,800 13,800 323,214 311,590 311,590 327,950 332,850 - - - - - 353,701 383,200 370,808 385,500 384,100 $2,679,157 $2,894,572 $2,661,768 $2,916,329 $3,023,982 Interfund Payments For Service DEPARTMENT TOTAL 001.15 Legal Expenditures Salaries & Wages Personnel Benefits Services & Charges Capital Outlay Department Employees 001 Legal FTEs 2018 2019 2020 2021 2022 Legal FTEs 15.00 16.00 16.00 16.00 16.00 TOTAL LEGAL FTEs 15.00 16.00 16.00 16.00 16.00 Full Time Equivalent (FTE) 1.0 FTE - The 2019/2020 Adopted Budget included an additional Records Clerk position. 160 *SKHHP = South King County Housing and Homelessness Partners F.T.E. = Full Time Equivalent SKHHP* Program Coordinator (.75 F.T.E.) Building Inspector Planner (4) Development Services Manager Code Compliance Manger SKHHP* Executive Manager Planning Services Manager Long Range Planner Development Review Engineer (2) Permit Center Technician (3) Development Engineer Manager Building Plan Reviewer (3) Code Compliance Officer (2) Administrative Assistant Housing Repair Technician Director of Community Development Jeff Tate 30.75 F.T.E. Office Assistant Community Services Manager Business License Program Coordinator Human Services Program Coordinator Neighborhood Programs Coordinator Housing Repair Program Coordinator 161 162 2021-2022 Biennial Budget Section IV: Operating Budget COMMUNITY DEVELOPMENT SERVICES DEPARTMENT Mission Statement To serve the Auburn community by providing consistent, high-quality customer service, and implementing City Council goals and policies in land use planning, protection of the environment, building safety and efficiency, code enforcement, and engineering. Department Overview Community Development Services is responsible for the following: •Formulating and recommending comprehensive goals on planning, ensuring compliance with the Growth Management Act. •Developing and maintaining the Comprehensive Plan and special purpose plans as they are amended on an annual basis and as periodically required by state law. •Providing staff to planning commission, hearing examiner, and local and regional committees and cooperatives as directed by the Mayor. •Ensuring compliance with statutory requirements relative to federal, state, and local environmental laws and policies. •Acting as the City’s responsible official for State Environmental Policy Act (SEPA) compliance, and Shoreline Management Program Manager. •Reviewing public and private development proposals for adherence to zoning, environmental, land use, utility and street infrastructure, clearing and grading, erosion control, and building regulations and policies. •Ensuring compliance with adopted building, zoning, land use, environmental, subdivision, nuisance and business license codes found in Auburn City Code Titles 5, 8, 10, 12, 13, 15, 16, 17, and 18. •Managing the City’s One Stop Permit Center, which includes coordinating with other City departments on provision of services to new development. •Coordinating with other City departments to ensure City plans and projects are compatible with the Comprehensive Plan. •Coordinating with Valley Regional Fire Authority on land use and building permit reviews and code enforcement. •Coordinating with other jurisdictions and agencies to resolve regional issues. •Providing leadership on public and private annexations. •Administration of the City’s parking permit program. •Administration of the City’s permitting software system. •Management of the City’s business license program. •Management of the City’s façade improvement program. •Community Services - Initiates and supports relevant services to build community and meet the essential needs of the residents of Auburn, including housing repair, human services funding for agencies, and neighborhood programs. 163 2021-2022 Biennial Budget Section IV: Operating Budget Accomplishments and Objectives Strategic Goal  SERVICE ECONOMY  SERVICE  SERVICE  SERVICE  SERVICE WELLNESS SUSTAINABILITY  SERVICE ECONOMY  CHARACTER ECONOMY WELLNESS 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 Update of Title 5 (Business Licenses). Increase awareness of City Council adopted values and identify opportunities to ensure that they are included in broader City decision making. Modify City Code so that it accurately reflects the authority of departments or positions in decision making and accurately reflects department names and structure. Provide continuous, timely, efficient, and high quality land use, building, and engineering approval processes that meet or exceed clients’ expectations. Continue providing support to the Housing Home Repair program. Established as a 2020 goal however it may be delayed due to COVID-19 related work interruptions. Presentation template, budgeting documents, agenda bills, and other methods have been incorporated to help increase awareness. With each code update that has occurred in 2019 and 2020 updates have occurred to reflect appropriate department name and position. The Department and staff continue to receive high marks in the level of service that is provided. Staff continues to identify a full array of annual goals that are designed to keep improving in delivery of service. Launch an updated permit software system that allows for the electronic submission of paperwork, electronic issuance/approval, and online pay ment and that allows 24/7 engagement with the City. Identify funding options for implementation of the Main Street Urban Design Plan. In 2019 the Housing Home Repair program was moved from the Department of Administration to Community Development. Housing Home Repair staff and B uilding staff now provide direct technical support to each other. In 2019 the department completed a major permit software conversion which provides significantly more capability. In 2020 the department is completing the final phase of by joining the eCityGov alliance for purpose of using MyBuildingPermit.com as the customer web portal. The Department did not pursue this goal due to the high cost estimates of the project. Launch participation in the eCityGov Alliance as a voting member. This allows the City to have a voice in how our electronic systems grow and improve over t ime. 164 2021-2022 Biennial Budget Section IV: Operating Budget Strategic Goal  WELLNESS CHARACTER SUSTAINABILITY  SUSTAINABILITY ENVIRONMENT  ENVIRONMENT SUSTAINABILITY SERVICE ENVIRONMENT ECONOMY SUSTAINABILITY  CHARACTER ECONOMY SUSTAINABILITY SERVICE   WELLNESS SUSTAINABILITY SERVICE 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 Align City land use regulation and policy with the City's long range financial interests. Distribute funding that supports downtown businesses to improve the appearance of their buildings and property. City Council adopted Ordinance 6761 on June 1, 2020 which represents an overhaul of the City's floodplain development regulations. Successfully contributed to several downtown building enhancements. Program temporarily suspended in 2020 due to COVID-19. Implement Auburn Way South corridor enhancements and strategies. Create structure and clarity around the City's floodplain management program. Update the City's floodplain development regulations. The Department de-prioritized this effort due to revenue losses associated with COVID-19. In 2019 the Department successfully completed the Community Rating System audit which provides flood insurance discounts to policy holders. In 2020 the Department successfully completed an update to its floodplain ordinance, an update to the FEMA DFIRM maps, and the city floodplain webpage. Identify strategies and action items that promote housing preservation, healthy housing, and attainable housing. Identify strategies and action items that promote broader access and availability to healthier food options and healthier lifestyles. Identify strategies and action items that promote broader access and availability to healthier food options and healthier lifestyles. WELLNESS SUSTAINABILITY SERVICE Adopted Healthy Housing Standards, entered into an Interlocal Agreement that formed South King Housing and Homelessness Partners (SKHHP), funded SKHHP, adopted an ordinance that redirects a portion of sales tax revenues under the provisions of HB 1406, and facilitated six multifamily property management training seminars. The Department did not make progress on this goal. 165 2021-2022 Biennial Budget Section IV: Operating Budget Strategic Goal  SERVICE ECONOMY  ECONOMY SERVICE Finalize the strategy for the State- mandated periodic update to the Comprehensive Plan. SERVICE  WELLNESS SUSTAINABILITY 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 Work towards incorporating City business licensing into the Washington State licensing program. Transition the City business licensing into the Washington State licensing program. Update the zoning map in order to achieve consistency with the recommendations of the adopted Airport Master Plan. Provide administrative support for the creation of South Sound Housing Affordability Partners (SSHAP). After a great deal of research and following interviews with both the State and FileLocal (the only two options) the City has opted to utilize the State system. The City has until 2027 to complete this process. ENVIRONMENTAL SERVICES The Environmental Services Program is a stand-alone programmatic service within the Community Development Department. The Environmental Services Program provides program-level support to City departments on a wide range of sustainability issues, oversees current and future City environmental assets, manages and implements sustainability programs, projects and initiatives and educates, informs and engages with Auburn residents and businesses on a wide range of sustainability issues. • Management and maintenance of the Auburn Environmental Park. • Participation in WRIA 9, WRIA 10, and the King County Flood Control District regional partnerships for long range planning, property acquisition, restoration and enhancement of the Green and White Rivers. • Archiving and maintaining files for both private and public restoration and mitigation sites. • Coordination of the City’s participation in the National Flood Insurance Program, FEMA Community Assistance Visits, and Community Rating System. • Provide funding and support to local and regional environmental education efforts. 166 2021-2022 Biennial Budget Section IV: Operating Budget Accomplishments and Objectives Strategic Goal  ENVIRONMENT  ENVIRONMENT  SUSTAINABILITY ENVIRONMENT  ENVIRONMENT  ENVIRONMENT Develop and deploy sustainability initiatives such as creation of a Comprehensive Plan Sustainability Element. Identify and establish environmental outreach strategies. Pursue and solidify funding for Phase 2 of the Auburn Environmental Park boardwalk extension. Develop and deploy sustainability initiatives such as creation of a Comprehensive Plan Sustainability Element. In 2019 the City Council endorsed adoption of the climate sustainability action plan. This occurred after the city completed an update to its Greenhouse Gas It Complete the inventory of environmental assets. Continue providing high quality environmental and sustainability education and outreach. The City provided funding contributions to educational efforts and facilitated the use of the Auburn Environmental Park for tours and lectures. The inventory was completed in 2019. Hard copy files were created and organized and mapping layers incorporated into the City's electronic Geographic Information System (eGIS). Major Goals for 2021-2022 2019-2020 Goals Progress Towards 2019-2020 Goals 167 2021-2022 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 approximately twenty percent in the coming biennium. PERFORMANCE MEASURES - COMMUNITY DEVELOPMENT 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 also 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. 598 471 484 425 475 475 - 100 200 300 400 500 600 700 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Building Permits Issued 1,260 1,320 1,046 950 1,200 1,200 1,212 1,354 1,090 1,000 1,300 1,300 - 400 800 1,200 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Cases Opened & Closed Cases Opened Cases Closed 91 85 81 76 60 60 - 20 40 60 80 100 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Number of Days in Permit Processing 168 2021-2022 Biennial Budget Section IV: Operating Budget COMMUNITY SERVICES DIVISION The Community Services Division initiates and supports relevant services to build community and meet the essential needs of the residents of Auburn. The division includes the Human Services, Housing Repair, and Neighborhood Programs, and also oversees the City’s Community Development Block Grant funding from the Department of Housing and Urban Development. • The Human Services program, through a competitive application process, allocates funding to nonprofit agencies to provide direct services to community members. Human Services staff support the City’s Human Services Committee, an advisory body to the City Council. • The Housing Repair program offers low-income city residents grants for emergency home repairs. These grants help Auburn's low-income homeowners preserve and stay in safe and affordable housing. • Neighborhood Programs provides activities and amenities that encourage positive interactions among residents, as well as between residents and the City, to foster inclusivity, wellness and community development. Programming includes a community matching grant, National Night Out, and Civics Academy. • The Community Development Block Grant Entitlement Program, administered by the Department of Housing and Urban Development, provides annual grants on a formula basis to eligible cities to develop viable urban communities. Accomplishments and Objectives Strategic Goal  CELEBRATION WELLNES S SERVICE  SERVICE WELLNESS CELEBRATE  SERVICE 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 Utilize data resources within Neighborhood Programs to create more strategic communication plans. Tailored communications plans were created for all major programs within Neighborhood Programs. This continues to be an important consideration when any new program or project is proposed. Streamline process for interpretation services. Update Community Resource brochure. Implement tools and strategies to enhance communication between the City of Auburn and cus t omers who speak a language other than English. Distribute Community Resource brochure and streamline access to resource information on the City's website. Staff introduced additional technology in the City's Customer Service Center to allow for more privacy in conversations that utilize an interpreter. Auburn- specific signage was created and posted in multiple languages, letting customers know how to access interpretation services. Staff created a new framework for an updated and more informative Community Resource Booklet. Major editing has been completed and Community Services is working with Multimedia on formatting and printing. 169 2021-2022 Biennial Budget Section IV: Operating Budget Strategic Goal  CHARACTER  Continue to engage in regional efforts to address and prevent homelessness.  SUSTAINBILITY WELLNESS SERVICE Per the Mayor's Task Force on Homelessness recommendations, the City of Auburn will continue to work with stakeholders locally and in the region to address the issues.  SERVICE CELEBRATION  CELEBRATION  WELLNESS SERVICE  WELLNESS SERVICE 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 Provide support that helps establish a resource center in conjunction with Auburn's community court. Develop, share and implement policies and practices that support the goals identified in the ILA. Increase accessibility of Civics Academy potentially by recording, subtitling, etc. Work more closely with other departments on strategic outreach. Continue to maintain and develop Auburn's Sister City program, focusing on business, educational and cultural exchanges. Participate in and support creation of a South King County Housing Coalition. With departmental restructuring that occurred in 2019, oversight of the Sister Cities program remained with the Administration Department, while Community Services relocated to the Community Development Department. Auburn is a member and active participant of the South King Housing and Homelessness Partners, formed by an interlocal agreement in 2019. Mayor Backus currently chairs the Executive Board, and the City is acting as Administering Agency. Auburn staff continue to convene and facilitate the monthly South King County Forum on Homelessness with our partners at the Seattle-King County Coalition on Homelessness. Staff participate monthly in the South King County Homelessness Action Committee. Regional participation in Human Services is strong, and staff collaborate regularly on strategies with partner cities across the region. Work has begun to record the Civics Academy presentations and create a digitally accessible program. Staff convened an interdepartmental group to focus on community outreach and engagement. The group worked in 2018 and 2019 to identify opportunity areas and implement new outreach strategies and tools, which were put into place starting summer 2019. Increase accessibility of Community Matching Grant program by exploring alternative funding structures for grantees. SUSTAINABILITY WELLNESS ECONOMY SERVICE Develop and implement a Digital Civics Academy. 170 2021-2022 Biennial Budget Section IV: Operating Budget Started in 2016,Civics Academy provides a look into the workings of the City and engages participants in a hands-on overview of city government.Over the course of the 11-week program, participants learn about how decisions are made, where funds are allocated, and gain an enhanced understanding of the organizational structure and operations of the various City departments. PERFORMANCE MEASURES - COMMUNITY AND HUMAN SERVICES Housing Repair Services - Households Serviced The City offers some eligible low-income residents grants for emergency home repairs.By providing these services,senior homeowners are better able to age in a safe home environment, and households who would not be able to afford the repairs otherwise are prevented from experiencing homelessness or displacement as a result of repair costs. Number of National Night Out Events Registered National Night Out is designed to heighten crime-and drug-prevention awareness; generate support for and participation in, local anti-crime programs; and strengthen neighborhood spirit and police-community partnerships.In addition to connecting with neighbors, residents can connect with Auburn City staff, including Auburn Police Department staff, by requesting their presence upon registration of their neighborhood event. Number of Graduates from the City of Auburn Civics Academy 58 51 59 60 65 65 - 20 40 60 80 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Number of Households Served 57 62 57 - 60 60 - 20 40 60 80 100 2017 2018 2019 2020 Est 2021 Goal 2022 Goal National Night Out Events Registered 17 18 24 15 30 30 - 5 10 15 20 25 30 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Number of Civics Academy Graduates 171 2021-2022 Biennial Budget Section IV: Operating Budget Department Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 2,241,325 2,655,483 2,708,083 2,683,514 2,792,087 997,407 1,387,399 1,409,899 1,228,417 1,265,666 Supplies 12,975 28,750 28,750 34,100 34,100 1,161,842 1,576,140 1,426,140 1,462,220 1,479,320 Operating Transfers Out 1,960 - - - - Capital Outlay - - - - - 655,928 756,800 756,800 743,800 756,100 $ 5,071,437 $ 6,404,572 $ 6,329,672 $ 6,152,051 $ 6,327,273 Interfund Payments For Service DEPARTMENT TOTAL Salaries & Wages Personnel Benefits Services & Charges 001.17 Community Development Expenditures Department Employees 001 Community Development FTEs 2018 2019 2020 2021 2022 Community Development FTEs 25.00 32.00 30.75 30.75 30.75 TOTAL COMMUNITY DEVELOPMENT FTEs 25.00 32.00 30.75 30.75 30.75 Full Time Equivalent (FTE) 5.0 FTE - Effective 1/1/2019: The following positions moved from the Administration Department to Community Development: Community Services Manager, Community Programs Coordinator, Human Services Program Coordinator, Neighborhood Programs Coordinator and the Housing Repair Technician. 2.0 FTE - Effective in 2019 via Budget Amendment #2, Ordinance No. 6719, 2.0 FTEs were approved to support the South King Housing and Homelessness Partners (SKHHP) interlocal agreement that was authorized in February 2019 via Resolution No. 5408. This includes the SKHHP Manager and the SKHHP Office Assistant positions. -1.0 FTE - Per reclass in March 2020, the Sustainability Coordinator position was reclassed to the Outreach Program Administrator position which reports to the Mayor. -.25 FTE - Per reclass paperwork in June 2020, the SKHHP Office Assistant Position was reclassed to a SKHHP Program Coordinator and changed from 1.0 FTE to 0.75 FTE. 172 2021-2022 Biennial Budget Section IV: Operating Budget SPECIAL REVENUE FUND HOUSING & COMMUNITY DEVELOPMENT FUND Mission Statement The Community Development Block Grant (CDBG) Entitlement Program provides annual grants on a formula basis to entitled cities to develop viable urban communities. Projects funded by CDBG must: • Align with the Department of Housing and Urban Development’s (HUD) National Objectives • Be eligible under HUD’s guidelines • Benefit low- and moderate-income persons Overview Every five years, the City of Auburn updates its CDBG Consolidated Plan. The Consolidated Plan guides the investment of federal housing and community development funds. The City is currently operating under the 2020-2024 Consolidated Plan, which identifies the following goals: • Affordable Housing – Ensure access to healthy, affordable housing for low- and moderate- income households throughout the region and advance fair housing to end discrimination and overcome historic patterns of segregation. • Ending Homelessness – Make homelessness rare, brief, and one-time and eliminate racial disparities. • Community and Economic Development – Establish and maintain healthy, integrated, and vibrant communities by improving the well-being and mobility of low- and moderate-income residents, and focusing on communities with historic disparities in health, income, and quality of life. The City received $632,034 in CDBG funds for 2020. Funds support the Housing Repair program, ADA infrastructure improvements, public services such as health care and job training, fair housing programs, and other allowable activities as approved by City Council. The 2019 Washington State Legislature enacted Substitute House Bill 1406 which allows cities to recapture an additional portion of the sales tax that has already been collected. In 2019, the Auburn City Council adopted Ordinance 6732 that requires that the State of Washington direct an additional portion of collected sales tax to the City of Auburn for the specific purpose of supporting local affordable housing programs. Funds collected are to be placed in a separate account that can then be used for the acquisition, construction, or rehabilitation of affordable housing or facilities providing supportive housing, or for providing rental assistance for tenants whose income is at or below sixty percent of the King County median income. Under state law, collection of the tax for these purposes shall last for a period of 20 years. While there are a variety of ways to utilize these funds, the City has not yet determined where or how affordable housing investments will be made. The City began collecting the funds in the first quarter of 2020. The City has publicly declared its support to direct these funds into the South King Housing and Homelessness Partnership (SKHHP) provided that other cities do the same, to maximize regional investments in affordable housing solutions. It is likely that, during the period of 2020 to 2022, these funds will continue to accumulate until there is a final decision on whether to use SKHHP to pool funds for regional strategies or for Auburn to utilize the funds locally without the use of the regional cooperative. 173 2021-2022 Biennial Budget Section IV: Operating Budget Accomplishments and Objectives Strategic Goal  WELLNESS SERVICE  WEL LNESS SERVICE SUSTAINABILITY  WELLNESS SERVICE SUSTAINABILITY Increase accessibility and walkability of Auburn by supporting ADA sidewalk improvements with CDBG funds. With new housing repair program model, increase number of clients served through the program. CDBG funds supported ADA sidewalk improvements at 3 sites in Auburn during this time period. Funds continue to be budgeted for this purpose. Staff were hired in 2019 to support an in-house program model. The program has acquired a van, tools, and adopted procedures for the new program structure. Increase accessibility and walkability of Auburn by supporting ADA sidewalk improvements with CDBG funds. Streamline housing repair program efficiency by instituting an in- house repair model similar to other South King County cities. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 Support staff development and program efficiency by coordinating regional CDBG training with other South King County (SKC) entitlement cities. Auburn was the lead city in coordinating and implementing a CDBG training for t he King County Consortium in 2018. Support program efficiency by coordinating regional CDBG planning with other South King County (SKC) entitlement cities and King County. Fund Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 42,904 42,904 42,904 42,904 42,904 705,806 1,201,550 829,750 600,000 600,000 38,000 - - - - $ 786,710 $ 1,244,454 $ 872,654 $ 642,904 $ 642,904 82,699 165,909 149,209 140,400 147,300 45,237 87,091 78,791 73,600 77,700 Supplies 8,746 149,534 149,534 110,000 105,000 414,220 640,800 294,000 216,000 210,000 192,903 158,216 158,216 60,000 60,000 42,904 42,904 42,904 42,904 42,904 $ 786,710 $ 1,244,454 $ 872,654 $ 642,904 $ 642,904 Ending Fund Balance Total Expenditures Services & Charges Capital Outlay Expenditures Salaries & Wages HCDA Grant Total Revenues Beginning Fund Balance 119 Housing & Community . Development Revenues Personnel Benefits Operating Transfer In 174 2021-2022 Biennial Budget Section IV: Operating Budget FIDUCIARY FUND SKHHP (SOUTH KING HOUSING & HOMELESSNESS PARTNERS) Mission Statement South King County jurisdictions working together and sharing resources for the purpose of increasing South King County residents’ access to affordable housing options and preserving the existing affordable housing stock in South King County. Department Overview South King Housing and Homelessness Partners (SKHHP) is a coalition formed by an interlocal agreement between the jurisdictions of Auburn, Burien, Covington, Des Moines, Federal Way, Kent, Normandy Park, Renton, Tukwila, and King County. SKHHP is responsible for action items that are shaped by member jurisdictions, reflect individual jurisdiction needs and interests, and further the overall mission of the partnership. These include: • Program operations and administration including but not limited to: developing annual work plan and budget; hiring, retention, and management of staff; and preparing quarterly progress and budget reports that track program impacts. • Establishing, administering, and building funding support for a SKHHP Housing Capital Fund. • Providing technical assistance to SKHHP partner jurisdictions including but not limited to: supporting the development of housing action plans; supporting housing needs and policy assessments; cataloging successful affordable housing development projects; and compiling examples of potential design standards and other land development code requirements. • Advocating at local, regional, state, and federal forums including but not limited to: developing annual SKHHP state and federal advocacy priorities; and conducting work sessions with state legislators. • Representing SKHHP at local and regional meetings and forums. • Developing outreach and education tools to further regional stakeholder and decision makers understanding of affordable housing options and range of related housing needs and opportunities in South King County. • Providing staff to the SKHHP Executive Board, SKHHP Advisory Committee, and SKKHP staff work group. 175 2021-2022 Biennial Budget Section IV: Operating Budget Fund Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021.00 2,022 - 205,945 205,945 241,645 186,885 Grants - 20,000 20,000 - - Investment Income 1,496 - 1,600 800 Contributions and Donations 31,000 61,000 61,000 - - 200,704 295,500 295,500 251,500 251,500 $ 233,200 $ 582,445 $ 582,445 $ 494,745 $ 439,185 27,255 432,820 340,800 307,860 315,450 205,945 149,625 241,645 186,885 123,735 $ 233,200 $ 582,445 $ 582,445 $ 494,745 $ 439,185 Ending Fund Balance Total Expenditures Services & Charges Beginning Fund Balance Operating Contribution Revenue Total Revenues 654 SKHHP Revenues Expenditures 176 C.J.T.C. = Criminal Justice Training Commissio C.R.T. = Community Response Team M.I.T. = Muckleshoot Indian Tribe T.N.E.T. = Tahoma Narcotics Enforcement Tea F.T.E. = Full Time Equivalent V.N.E.T. = Valley Narcotics Enforcement Team Patrol Patrol Sergeant (8) Patrol Officer (57) School Resource Officer (3) Mall Officer (2) Accreditation/Training Officer Records Services Supervisor (2) Specialists (8) Inspectional Services Commander Crime Analyst Investigations Administrative Assistant Community Programs Officer Traffic Unit Sergeant (1) Traffic (5) Parking (2) Major Crimes Sergeant (1) Detective (8) Community Services Sergeant (1) C.R.T. (3) Bike Officers (4) Animal Control Officers (2) Regional Task Force V.N.E.T. (1) T.N.E.T. (1) Auto Theft Task Force (1) Evidence Technicians (2) Property Crimes Sergeant (1) Detective (5) Special Investigations Sergeant (1) Pro-Act (3) Narcotics (2) Contract Positions M.I.T. Officer (1) C.J.T.C. Officer (1) Police Chief Daniel O'Neil 140 F.T.E. Assistant Police Chief Patrol Commander (2)Investigations Commander Administrative Services Commander Administrative Assistant (2) Public Information Officer 177 178 2021-2022 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, 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. Department Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,021 2,022 - - - - - - - - - - Supplies - - - - - 4,962,413 4,601,000 4,565,100 5,021,600 5,523,800 - - - - - - - - - - $4,962,413 $4,601,000 $4,565,100 $5,021,600 $5,523,800 Salaries & Wages Personnel Benefits Services & Charges Capital Outlay 001.20 SCORE Expenditures Interfund Payments For Service DEPARTMENT TOTAL 179 2021-2022 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. Department Overview The Auburn Police Department is a full service law enforcement agency dedicated to serving the citizens of Auburn. The Department also provides law enforcement services to the portions of the Muckleshoot Reservation that fall within the geographic boundaries of the City. The department is overseen by a Chief of Police, with an Assistant Chief in charge of Operations. The agency has four divisions headed by commanders. The Patrol Division is the largest division within the agency and has two commanders. It consists of uniformed officers who are responsible for 911 response and the general enforcement of State law and Auburn City ordinances. The Investigations Division handles all felony investigations, sex offender monitoring, crime analysis and evidence/property. The Administrative Services Division is responsible for all community related services including community programs, bicycle officers, animal control, Community Response Team, Traffic Unit, accreditation and the Records Unit. The Inspectional Services Division is responsible for internal investigations/complaints, maintaining use of force records, and grant monitoring. Accomplishments and Objectives Strategic Goal  WELLNESS  WELLNESS  WELLNES S New Sergeants, Commanders, and Records Supervisor continued to attend the Leadership program as needed. Auburn PD continued to obtain traffic safety grants and conducted DUI emphasis patrols throughout each year. APD annually applies for and receives the Department of Justice (DOJ) Byrne Grant which provides funding for sex offender monitoring. Continued leadership training for Sergeants and Commanders is vitally important. Creating additional skills and abilities for leaders to learn the tasks of c oaching, counseling and motivating officers is required. Leaders will continue to attend the 21st Century Leadership program that is conducted at the Criminal Justice Training Center. The Auburn Police Department will continue to seek grant funding from the Washington State Department of Transportation to conduct additional Driving Under t he Influence (DUI) emphasis patrols.. The Police Department will continue to pursue the effort of sex offender contacts and will attempt to obtain grant funding in this area. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 180 2021-2022 Biennial Budget Section IV: Operating Budget Strategic Goal  WELLNESS  SERVICE  WELLNESS  W EL LNESS  SERVICE  SERVICE APD employs a Crime Analyst who is able to show trends and provide regional information to assist with officer deployment and focused emphasis areas. APD continues to provide information on social media and attends various community events. COVID-19 pandemic resulted in t he cancellation of numerous planned events in 2020. APD has continue to upgrade various programs utilized by the Crime Analyst. These include gang database information, wanted person bulletin, and monit ors in the briefing area to display crime trends and information to officers. APD conducted 3 training sessions in 2019, but 2020 events were cancelled due to COVID-19. APD increased our presence during these events in 2019. Due to the COVID-19 pandemic, the majority of these events were c ancelled in 2020. APD is currently undergoing the accreditation process. It is anticipated that this will be completed in August 2020. Crime analysis is a vital part of the Auburn Police Department. The Auburn Police Department is constantly upgrading and improving our effort s to collect data and utilize the information to deploy personnel and combat criminal activity. The Police Department will continue to improve and find new innovative ways to use crime data to address crime in Auburn. Landlord and rental property training will continue in the 2019/2020 budget cycle. The Auburn Police Department will continue its efforts to demonstrate transparency and relationships with the public. We will establish this by improved attendance at all community picnics, citizens academies and landlord / rental ownership training. In 2020, the Auburn Police Department will again be applying for Washington State Accreditation. The 150 best practices, as established by the Washington Association of Sheriffs and Police Chiefs, will be measured and proven to receive the coveted status. In order to improve our crime fighting efforts and establish deployment methods, the department will continue to rely upon dat a driven policing to reduc e crime and establish a feeling of safety throughout the community. Community outreach and transparency will continue in the 2019/2020 budget cycle. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 181 2021-2022 Biennial Budget Section IV: Operating Budget Strategic Goal  SUSTAINABILITY  WELLNESS  SERVICE  WELLNESS  SUSTAINABILITY  WELLNESS  CELEBRATION In order to improve the overall wellness of officers, we will review our current programs and research new innovative programs being implemented across the county to improve the overall mental and physical wellness of police employees. To help promote inclusiveness, the department will examine our hiring practices, community based programs, and departmental operations. We will attempt to identify areas of concern and implement changes to address them. The Police Department will continue to improve the safety of city parks through directed patrols and enforcement initiatives, creating a safer place for all residents to visit and play. In order to develop a youthful organization and plan for the future, the Police Department will develop and implement succession planning. The Auburn Police Department (APD) will aggressively explore innovative methods of policing so that they can increase unobligated patrol time to provide greater focus on reducing violent crime. In an effort to improve community support for the Auburn Police Department, the department will continue to increase our social media presence. The City hired consultants to conduct a space study for the Police Department and other City Departments. The preliminary report indicated a great need for additional workspace, but the final report is delayed due to the COVID- 19 pandemic. The Auburn Police Department has been housed in its current facility for 14 years. Since 2004, we have increased our employee count by 38 employees, most of which are commissioned officers. This creates a substantial need for meeting room space, locker room space, parking, evidence storage and finally office space. The department will assist with a space study to determine the future needs of the Police Department that may include a new public safety building. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 182 2021-2022 Biennial Budget Section IV: Operating Budget PERFORMANCE MEASURES - POLICE DEPARTMENT In 2019, there was a decrease in crimes of approximately 17% when compared to the crime rate in 2015. The Auburn Police Department always strives to keep crimes to under a 2% increase. The Auburn Police 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. 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. Auburn Crime Rankings Priority One Response Time in Minutes Domestic Violence Incidents 103.4 102.2 96.2 96.8 98.0 98.0 - 25.0 50.0 75.0 100.0 125.0 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Crimes per 1,000 Citizens 4.00 4.33 4.39 4.47 4.25 4.00 0.00 1.00 2.00 3.00 4.00 5.00 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Priority One Response Time (in Minutes) 1,091 1,015 925 1,023 988 975 - 200 400 600 800 1,000 1,200 1,400 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Domestic Violence Incidents 183 2021-2022 Biennial Budget Section IV: Operating Budget Department Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 14,828,394 15,968,278 15,405,986 15,910,174 16,697,869 5,719,604 6,740,466 6,154,200 6,432,847 6,818,321 Supplies 270,876 321,300 271,300 326,300 316,300 4,193,080 4,509,780 4,279,030 4,750,900 4,993,200 - - - - - 3,157,384 3,223,200 3,139,946 3,463,800 3,422,960 $28,169,338 $30,763,024 $29,250,462 $30,884,021 $32,248,650 Salaries & Wages Personnel Benefits Services & Charges Capital Outlay Interfund Payments For Service DEPARTMENT TOTAL 001.21 Police Expenditures Department Employees 001 Police FTEs 2018 2019 2020 2021 2022 Police FTEs 140.00 140.00 140.00 140.00 140.00 TOTAL POLICE FTEs 140.00 140.00 140.00 140.00 140.00 Full Time Equivalent (FTE) 184 2021-2022 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 Fund Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 Beginning Fund Balance - Undesignated 457,194 1,277,973 1,277,973 957,967 612,573 Charges for Services 25,691 18,000 18,000 16,000 18,000 25,234 3,000 16,450 6,600 5,000 Miscellaneous Revenue 275 - - - - 1,066,245 131,000 75,000 125,000 125,000 $ 1,574,639 $ 1,429,973 $ 1,387,423 $1,105,567 $ 760,573 147,249 131,828 131,828 157,736 162,902 45,895 53,728 53,728 60,338 63,829 Supplies 41,262 105,600 95,600 55,200 38,200 51,860 137,800 137,800 78,200 78,200 Operating Transfers Out - 7,000 - 128,120 - - - - - - 10,400 10,500 10,500 13,400 13,400 1,277,973 983,517 957,967 612,573 404,042 $ 1,574,639 $ 1,429,973 $ 1,387,423 $1,105,567 $ 760,573 Investment Income Confiscated & Forfeited Property Total Revenues 117 Drug Forfeiture Fund Revenues Personnel Benefits Services & Charges Capital Outlay Interfund Payments For Service Expenditures Salaries & Wages Ending Fund Balance - Undesignated Total Expenditures 185 186 F.T.E. = Full Time Equivalent Public Works Administrative Assistant Office Assistant Engineering Services Assistant Director/City Engineer Airport Manager (3) Director of Public Works Ingrid Gaub 136 F.T.E. Development Administrative Assistant Maintenance and Operations Services General Manager Street and Vegetation Manager (21) Water Distribution and Operations Manager (23) Sewer/Storm Drainage Manager (22) Fleet/General Services Manager (8) SCADA Technician Capital and Construction Engineering Manager (29) Traffic Operations Engineer (4) Senior Transportation Planner (3) Senior Traffic Engineer (3) Utilities Engineering Manager (11) Administrative Specialists (2) 187 188 2021-2022 Biennial Budget Section IV: Operating Budget PUBLIC WORKS DEPARTMENT 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 Public Works includes three service groups: Engineering Services, Maintenance and Operations, and the Auburn Municipal Airport. Engineering Services is functionally divided into four groups: Administrative, Capital & Construction, Transportation Planning & Management, and Utility Planning & Management. Maintenance & Operations Services is functionally divided into Administrative, Water Operations, Water Distribution, Storm Drainage, Sanitary Sewer, Streets, Vegetation Management, and Fleet/Central Stores. The Public Works Department is funded by a variety of different sources. The General Fund provides funding for Engineering, Transportation Planning & Management Services, Streets, and Vegetation Management, and for a proportional share of Engineering Services related to transportation and development-related activity. The Public Works Department is mostly funded by the following special revenue and enterprise funds: Arterial Street Improvement (102), Local Street Preservation (103), and Arterial Street Preservation special revenue funds (105); and the Water (430 & 460), Sanitary Sewer (431 & 461), Sewer/Metro (433), Storm Drainage (432 & 462), Airport (435 & 465) and Equipment Rental (550 & 560) enterprise funds. Engineering Services is responsible for several specific areas and duties, including: • Review, approval, and management of the construction of capital improvements for streets and utilities constructed by new development for public dedication and ownership; • Management of 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, public streets, and the airport. • Design, survey, and construction management services, and property and right-of-way records management; • Administering standards for all City-owned utility and street infrastructure improvements for development and land use throughout the City; and • Managing short- and long-term planning and assisting with operations for City-owned utilities (water, sewer, and storm drainage) and associated real property assets. Maintenance & Operations Services is responsible for several specific areas and duties, including: • Maintenance and operations of all utility systems: Water, Sewer, Storm Drainage • Maintenance of the street system • Management of vegetation for street and storm systems • Management of the City’s fleet and equipment for all departments • Management of Central Stores for equipment and material purchases for the department needs and needs of other departments. For information on the Airport services, see the Airport Fund overview. 189 2021-2022 Biennial Budget Section IV: Operating Budget Accomplishments and Objectives Strategic Goal  SUSTAINABILITY  SUSTAINABILITY  SUSTAINABILITY  SUSTAINABILITY Continue to apply for grants to help fund projects programmed in the 6-year Transportation Improvement Plan. Applied for Transportation Improvement Board (TIB) grants in 2019 and 2020 and secured funding for 2 projects in 2019 with 2020 projects yet to be determined. SUSTAINABILITY Applied for PSRC grants in 2020 and secured funding for 2 projects. Applied for grants through Sound Transit Access Fund and secured funding for 1 project. Applied for grants through WSDOT Non-motorized, highway safety, and safe routes to school programs with results yet to be determined. CHARACTER ECONOMY With the City of Pacific, assess the desire to complete a corporate boundary line adjustment along the A Street SE Corridor for public safety and continuity of responsibility for the A Street SE Corridor. Updated the 6-year Transportation Improvement Program (TIP) in both 2019 and 2020. The current TIP reflects the 2021-2026 program. TIP was refined to be financially and resource constrained for full 6- year period. Many projects were moved to the Comprehensive Plan. The overall value of projects in the TIP was reduced by approximately $100 million. This effort was on hold during this biennium due to property and code enforcement issues in process by the City of Pacific. Continue to work with other departments to promote economic development opportunities. Supported Community Development in review and approval of key projects including the Auburn Apartments, Legacy Plaza, and Copper Gate Apartments. Continue to pursue at state and regional levels new revenue sources for the City’s arterial street preservation. This may potentially include a user fee- based Street Maintenance Utility or other options being considered regionally. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 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, RTC, and RAMP on key projects. Research and discussions with state and regional leadership and partners continued. Maintained active participation in these groups. Complete the annual updates to the 6-year Transportation Improvement Plan. 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. 190 2021-2022 Biennial Budget Section IV: Operating Budget Strategic Goal  SUSTAINABILITY  WELLNESS Continue improvements related to the equity and inclusion goals of the City. This includes review of processes and programs to remove barriers to service for all customers and continuing to develop a divers e work force. CELEBRATION Evaluate photo enforcement options to assist in addressing traffic calming needs within the City, and potentially look at additional state legislative actions that may benefit enforcement resources to provide greater traffic calming within the City. WELLNESS  SUSTAINABILITY Evaluate the traffic calming program to determine its effectiveness and develop a revised program to address needs in a sustainable, equitable, and cost effective way. Continue development of tools and processes related to the management of the capital project program including budget management, cost estimating and long term planning. Improve efforts to maintain all streets in fair-to-good condition by crack sealing, grind and patch operations, overlays, and re-builds to prolong the life of all streets. Maintain an average Pavement Condition Index Rating of 70. Pavement data collected in 2019 indicated an overall average PCI of 70. However, arterial and collector streets' PCI average was only at 63 while the local streets' average was at 77. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 191 2021-2022 Biennial Budget Section IV: Operating Budget This performance measure indicates the level of commitment by the City to improving it's public infrastructure and investment within the City.It can also indicate the level of construction activity occurring within the public right-of-way. PERFORMANCE MEASURES - ENGINEERING Number of Construction Permits Issued This performance measure shows the number of construction permits submitted, reviewed for conformance with applicable standards, approved and issued by the City.Construction permits are issued for work within the public right-of-way typically performed by franchise utilities.The level of permit activity is an indicator of current economic trends, demands for services from telecommunication, power and gas utilities and can indicate investment in aging infrastructure. Number of Public Work Projects Contracted 399 449 464 450 450 450 - 100 200 300 400 500 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Number of Permits Issued 19 13 17 10 12 14 - 5 10 15 20 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Number of Projects Contracted 192 2021-2022 Biennial Budget Section IV: Operating Budget 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 out the work 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. Refreshing of street paint marking was deferred until 2021 due to budget restrictions and less vehicular traffic associated with COVID-19. Number of Private Storm Systems Inspected The City is required by its National Pollutant Discharge Elimination System Phase 2 permit to complete inspections on private storm systems on an annual basis.This performance measure indicates the extent that these inspection are completed each year as it relates to the City's regulatory permit compliance. Percentage of Street Striping Refreshed PERFORMANCE MEASURES - ENGINEERING 344 270 338 400 400 400 - 100 200 300 400 500 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Number of Private Storm Systems Inspected 100%100%100% 0% 100%100% 0% 25% 50% 75% 100% 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Percentage of Street Striping Refreshed 193 2021-2022 Biennial Budget Section IV: Operating Budget Department Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 1,968,356 2,224,365 2,012,565 1,593,225 1,691,136 929,356 1,210,871 1,017,621 815,927 865,189 Supplies 26,122 23,050 23,050 18,700 18,800 354,548 508,255 479,005 336,760 360,960 - - - 88,000 - 435,436 459,800 459,800 481,450 492,200 $ 3,713,817 $ 4,426,341 $ 3,992,041 $ 3,334,062 $ 3,428,285 Interfund Payments For Service DEPARTMENT TOTAL Salaries & Wages Personnel Benefits Services & Charges Capital Outlay 001.32 Engineering Expenditures Department Employees 001 Engineering FTEs 2018 2019 2020 2021 2022 Engineering FTEs 55.00 55.00 55.00 55.00 55.00 TOTAL ENGINEERING FTEs 55.00 55.00 55.00 55.00 55.00 Full Time Equivalent (FTE) 194 2021-2022 Biennial Budget Section IV: Operating Budget STREETS DIVISION Mission Statement The Streets Division’s 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 Streets Division of Maintenance and Operations Services and the Transportation Division of Engineering Services within Public Works. The Streets Division has over 245 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. In addition, Maintenance and Operations Services is responsible for general vegetation management along streets and storm pond facilities within the City. Landscaped median islands are maintained by the Parks Department. Accomplishments and Objectives Strategic Goal  SUSTAINABILITY  CELEBRATION Progress Towards 2019-2020 Goals Major Goals for 2021-2022 2019-2020 Goals Continue improvements related to the equity and inclusion goals of the City. This includes review of our processes and programs to remove barriers to service for all customers and continuing to develop a diverse work force. Obtain 75% completion of the Sign Shop Inventory in our asset database. 195 2021-2022 Biennial Budget Section IV: Operating Budget The City is responsible for the maintenance of Street Signs. Street Signs are checked for minimum reflectivty both in spring and fall. The retroreflectivity of an existing sign is assessed by a trained sign inspector conducting a visual inspection from a moving vehicle during nighttime conditions. Signs that are visually identified by the inspector to have retroreflectivity below the minimum levels are put on a list to be replaced. PERFORMANCE MEASURES - STREETS DIVISION Street Lights Repaired within 96 Hours The City is responsible for the maintenance of most of the street light lamps and fixtures in the City (some areas of the City are maintained by Puget Sound Energy).The City’s goal is to have all street lights repaired within 96 hours of being notified to ensure safety and convenience for the public.This does not include structural damage to street light poles, which must be specially ordered and installed. Street Sign Reflectivity 100%100%100% 50% 100%100% 0% 20% 40% 60% 80% 100% 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Percentage of Street Regulatory/Warning Signs Inspected 95%95%95% 90% 100%100% 88% 90% 92% 94% 96% 98% 100% 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Percentage of Street Lights Repaired within 96 Hours 196 2021-2022 Biennial Budget Section IV: Operating Budget Department Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 1,061,893 1,086,263 1,109,963 1,167,364 1,220,222 589,152 688,875 653,375 645,784 675,062 Supplies 198,460 216,300 216,300 230,800 230,800 1,210,061 1,194,039 1,194,039 1,313,320 1,332,720 Capital Outlay - - - - - 645,023 673,200 673,200 734,800 739,000 $ 3,704,589 $ 3,858,677 $ 3,846,877 $ 4,092,068 $ 4,197,804 Interfund Payments For Service DEPARTMENT TOTAL Salaries & Wages Personnel Benefits Services & Charges 001.42 Streets Expenditures Department Employees 001 Streets FTEs 2018 2019 2020 2021 2022 Streets FTEs 20.00 21.00 21.00 21.00 21.00 TOTAL STREETS FTEs 20.00 21.00 21.00 21.00 21.00 Full Time Equivalent (FTE) 1.0 FTE - The 2019/2020 Adopted Budget included an additional Maintenance Worker position. 197 2021-2022 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 Public Works Director is responsible for the budget in the following special revenue funds: Fund 102 Arterial Street Fund, Fund 103 Local Street Fund, and Fund 105 Arterial Street Preservation Fund. Accomplishments and Objectives Strategic Goal  SUSTAINABILITY In 2019 and 2020, construction of the following preservation projects was underway or completed: ○ 2019 and 2020 crack seal of various arterial and collector roads ○ 2019 Local Street Reconstruction Project - (4th Street NE from R to 4th Plac e, M Street SE from 25th to 28th) ○ 2019 Citywide Patch and Overlay Project - (Peasley Canyon Road, Ellingson Road, A Street SW, West Valley Highway) ○ A Street SE Grind and Overlay from Main Street to 17th Street ○ Auburn Way Grind and Overlay from SR 18 to 22nd Street NE ○ Full rebuild of 15th Street NW from Terrace Drive to West Valley Highway ○ Grind and Overlay of 15th Street NW from West Valley Highway to SR 167  SUSTAINABILITY  The agreement to continue to the Lakeland Hills Shuttle was extended for an additional 5-year period in 2020. King County Metro has discontinued the program that funded the Community Circulator Services. In 2020, the design of the following preservation projects was underway: ○ Lakeland Hills Way Grind and Overlay between 57th Drive SE and Lake Tapps Drive ○ Full re-build of I Street SE from Main to 4th ○ Grind and Overlay of various streets in the Riverwalk & Forest Villa neighborhoods ○ Bridge Decks Preservation of the 3rd Street SW bridges and the Lea Hill Road Bridge ○ Full rebuild of 2nd Street SE from Auburn Way to Auburn Avenue. Continue to fund Lakeland Hills to Transit Center Shuttle and look for other opportunities for funding and to create new shuttle routes within Auburn. Work with City Council to identify and implement a sustainable funding source for the local street preservation program. Continue to fund Lakeland Hills to Transit Center Shuttle and Community Circulator Services and look for other opportunities. Continue Annual Street Preservation Improvements on both Local and Arterial/Collector Streets through identified funding, maintenance, and grant funding where applicable. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 198 2021-2022 Biennial Budget Section IV: Operating Budget Strategic Goal  WELLNESS A new Rapid Rectangular Flashing Beacon (RRFB) was constructed at the 44th Street NE Interurban Trail crossing, and the design of an RRFB at the 37th Street NW trail crossing was completed. Construction of this improvement is programed to be completed during 2020. SUSTAINABILITY Pedestrian improvements were completed along Auburn Ave to the south of Auburn Way N, including a new RRFB crossing location. Sidewalk was completed along the north side of Auburn Way South sidewalk between 17th Street SE and Muckleshoot Plaza. WELLNESS New RRFB crossing locations have been designed at the 124th Ave SE/SE 316th Street and 37th Street SE/D Street SE intersections. Construction of these are anticipated to be completed during 2020. SUSTAINABILITY The design of the F Street Non-Motorized Improvements project was completed and construction started in 2020. Multiple sidewalk panels were replaced and curb ramps installed/upgraded throughout the City to meet Americans with Disabilities Act (ADA) Requirements. Grant applications for the remaining sidewalk gap along the east side of M Street SE between 8th Street SE and 12th Street SE, the Auburn Way S south side sidewalk, and the Safe Routes to Schools funding for 124th Ave SE and SE 304th Street on Lea Hill were submitted in 2020.  SUSTAINABILITY WELLNESS The upgrade of pedestrian signal heads to ADA- compliant countdown heads was completed throughout the City. Back plates on signal heads have been installed at all locations except those where signal projects are programmed in the Transportation Improvement Program (TIP).  SUSTAINABILITY WELLNESS At this time, no additional corridor studies are identified. The focus will be to start implementing the improvements identified in the corridor studies completed to date.  SUSTAINABILITY WELLNESS The design of the F Street non-motorized improvement project was completed and construction began in 2020. Ongoing upgrades to traffic signal cabinets and controllers have improved stability of the system, reducing ongoing emergency callouts. Studies were completed for the Lea Hill Road Corridor and the R Street SE Corridor. The A Street SE corridor study is anticipated to be completed by the end of 2020. As grant opportunities arise, staff are working to identify projects to submit and are developing detailed cost estimates. TIP projects are typically considered first depending on the grant criteria, to limit the need to develop new project scopes and budgets for grant applications. Complete various programmed preliminary engineering studies for roadway corridors. Continue to develop and refine projects for scope and estimated costs to better position these projects for potential grant funding opportunities. Continue to invest in bicycle and safety improvements on arterial streets. Continue to make improvements to existing pedestrian facilities and construct new pedestrian facilities as funding allows. Continue to invest in maintenance and upgrades to existing traffic signal infrastructure. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 199 2021-2022 Biennial Budget Section IV: Operating Budget Strategic Goal  WELLNESS SUSTAINABILITY  SUSTAINABILITY  WELLNESS SUSTAINABILITY  WELLNESS SUSTAINABILITY  WELLNESS SUSTAINABILITY  SUSTAINABILITY  WELLNESS SUSTAINABILITY  CELEBRATION The City was awarded grant funds from Sound Transit to improve access to transit. Funds were awarded for the design and construction of the Regional Growth Center Access project. Sound Transit has also agreed to provide funding towards the design of the A Street Loop project to improve egress from the proposed second parking garage at Auburn Station. Grant funding was not awarded. A new grant application was submitted to WSDOT in 2020. Coordinate with Sound Transit on the Auburn Access Improvement Projects and potentially partner on the completion of City projects that may mitigate the Sound Transit project impacts. Complete design and begin construction on the Lea Hill Safe Routes to School project if grant application is successful. Complete comprehensive coordination with street and other utility projects to determine where needs may overlap to obtain efficiency in contracting, realize economies of scale for projects, and reduce impacts to the public caused by construction. Continue to pursue and develop a Partnership with the Muckleshoot Indian Tribe (MIT) on transportation improvements that have mutual benefit to MIT and the City. Continue improvements related to the equity and inclusion goals of the City. This includes review of our programs to remove barriers to service for all customers. Continue to seek partnership opportunities with Sound Transit to improve access to transit, speed and reliability. Develop and implement plan for usage of dynamic message signs (DMS Signs) and for additional Intelligent Transportation Systems (ITS) improvements. A new Dynamic Message Sign was constructed along S 277th Street to the east of Auburn Way N during 2019. Two new Dynamic Message Signs have been designed (15th Street NW and Lake Tapps Parkway). Construction of both signs is anticipated to be completed in 2020. The project is currently under construction and is proposed to be completed by the end of 2020. This project has been removed from the TIP and will remain in the Comprehensive Transportation Plan. Continue to implement Dynamic Message Signs within the City for better communication with drivers. Complete the Lake Tapps Parkway ITS Expansion Project. Begin design and construction of a roundabout at the 320th and 116th intersection on Lea Hill if grant application is successful. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 200 2021-2022 Biennial Budget Section IV: Operating Budget 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 Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,062,371 1,970,223 1,970,223 1,015,159 427,309 644,372 5,535,770 3,680,020 1,153,750 450,000 - 450,000 30,020 419,980 - 641,601 197,000 90,000 620,000 620,000 Other Transportation Fees - - - 500,000 1,500,000 - 280,000 - - 100,000 42,766 11,600 - 6,200 2,100 - - - - 250,000 717,223 3,370,194 2,143,465 2,248,150 2,856,200 $ 4,108,332 $11,814,787 $ 7,913,728 $5,963,239 $6,205,609 209,754 283,600 283,600 250,000 291,400 104,866 113,400 113,400 100,000 116,600 328,197 400,000 400,000 180,000 185,000 1,069,329 10,096,046 5,813,869 4,729,980 5,037,000 74,645 80,100 80,100 69,050 56,200 197,376 197,400 197,400 197,400 197,400 10,746 10,200 10,200 9,500 8,800 Operating Transfers Out 143,196 - - - - 1,970,223 634,041 1,015,159 427,309 313,209 $ 4,108,332 $11,814,787 $ 7,913,728 $5,963,239 $6,205,609 Ending Fund Balance Total Expenditures Services & Charges Capital Outlay Interfund Payments For Service Debt Service Principal Debt Service Interest Expenditures Salaries & Wages Operating Transfers In Total Revenues Beginning Fund Balance Federal Grants State Grants State Entitlements (Motor Vehicle Fuel Tax) Other Governmental Agencies Personnel Benefits 102 Arterial Streets Revenues Investment Income Developer Contributions 201 2021-2022 Biennial Budget Section IV: Operating Budget Fund 103 - Local Street Fund, was created in 2005. The original funding source was property taxes, and from 2013 to 2018 the revenue budget was from sales tax on construction. Since 2019, the revenue budget has been from real estate excise taxes allocated for local street repair. Fund Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 2,799,957 2,550,612 2,550,612 1,321,778 1,318,428 71,732 - - 10,600 10,500 1,750,000 1,750,000 1,050,000 2,200,000 1,500,000 150,000 150,000 150,000 150,000 150,000 $ 4,771,689 $ 4,450,612 $ 3,750,612 $ 3,682,378 $ 2,978,928 80,096 112,870 112,870 167,900 106,100 38,152 49,521 49,521 67,100 42,400 Supplies - - - - - 22,787 700 700 700 700 2,065,502 2,950,143 2,250,143 2,115,000 1,501,500 14,540 15,600 15,600 13,250 13,800 2,550,612 1,321,778 1,321,778 1,318,428 1,314,428 $ 4,771,689 $ 4,450,612 $ 3,750,612 $ 3,682,378 $ 2,978,928 Ending Fund Balance Total Expenditures Personnel Benefits Services & Charges Capital Outlay Interfund Payments For Service Expenditures Salaries & Wages Investment Income Transfer In - from REET1 & REET2 Transfer In - from W/S/SWM Utility Total Revenues Beginning Fund Balance 103 Local Streets Revenues 202 2021-2022 Biennial Budget Section IV: Operating Budget 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 Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 2,044,459 2,041,919 2,041,919 1,606,304 1,514,104 1,944,455 193,700 - 2,040,400 2,047,400 1,226,279 3,290,339 3,290,339 220,000 - State Grants - 590,250 69,000 521,250 - 41,765 13,000 - 12,400 11,400 80,604 - - - - 632,659 2,618,020 2,618,020 - - $ 5,970,221 $ 8,747,228 $ 8,019,278 $ 4,400,354 $ 3,572,904 371,495 218,600 218,600 134,300 122,000 185,767 87,400 87,400 53,700 48,800 Supplies - - - - - 76,809 - - 25,000 150,000 3,294,231 6,903,224 6,106,974 2,623,250 1,629,200 - - - - - - - - 50,000 185,000 2,041,919 1,538,004 1,606,304 1,514,104 1,437,904 $ 5,970,221 $ 8,747,228 $ 8,019,278 $ 4,400,354 $ 3,572,904 Ending Fund Balance Total Expenditures Capital Outlay Interfund Payments For Service Operating Transfers Out Expenditures Salaries & Wages Total Revenues Beginning Fund Balance Utility Taxes Federal Grants Investment Income Personnel Benefits Services & Charges 105 Arterial Street . Preservation Revenues Miscellaneous Revenue Operating Transfer In 203 2021-2022 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, testing, operating, and maintaining the water supply system. Water is supplied from wells and springs within the City, with additional supply available from the regional surface water system for emergencies and for future growth in water demands beyond 2030. The primary responsibility of the Water Utility is implementing the policies and projects in the Comprehensive Water Plan. The utility will also continue to enhance its customer service through public education and information. Accomplishments and Objectives Strategic Goal  SUSTAINABILITY  SUSTAINABILITY  SUSTAINABILITY  WELLNESS SUSTAINABILITY The water conservation program’s goal is to reduce water use by 1% per year from current us age levels until the conservation goal is reached, which is expected in 2022. Reached conservation goal of 172 gallons per day per Equivalent Residential Unit (gpd/ERU) in 2 of the past 5 years. ENVIRONMENT SUSTAINABILITY  SUSTAINABILITY  SUSTAINABILITY WELLNESS Complete construction of the Coal Creek Springs Transmission Main Replacement project. Completed 90% of design work related to this project. Complete construction of the Coal Creek Springs Transmission Main Replacement project. Complete construction of the Green River Emergency Power project. Project completed. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 Evaluate water rights transfer requirements and determine next steps for the rights obt ained from Algona. Developed consultant scope for this evaluation. Complete water rights evaluation and develop a plan for water rights transfer. Continue Unidirectional Flushing Program in the Academy and Lakeland Hills service areas. Completed Unidirectional Flushing in the Academy and Lea Hill service areas. Continue monitoring system losses and fix leaks when found to meet the 10% limit mandated by the State Department of Health. The system has remained below the mandated 10% loss limit since 2015. Complete design and construction of Meter Vault Replacement project. Project completed. 204 2021-2022 Biennial Budget Section IV: Operating Budget Strategic Goal  SUSTAINABILITY SUSTAINABILITY WELLNESS  SUSTAINABILITY  SUSTAINABILITY Complete filing for an extension of the required Comprehensive Water Plan update by May 2022. ENVIRONMENT SUSTAINABILITY WELLNESS  CELEBRATION  SUSTAINABILITY 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 Initiate design and complete construction of the Academy Pump Station #1 Replacement Design completed.Complete construction of the Academy Pump Station #1 Replacement. Initiate an air/vacuum release valve inspection and maintenance Completed initial inspection of all air vacuums. Initiate Lead Service Line Replacement program. Identified all lead goosenecks, secured state funding, and completed 50% design. Complete Lead Service Line Replacement program. Initiate Deduct Meter Replacement program. Completed Phase 1 of the deduct replacement program Complete Deduct Meter Replacement program. Implement design and construction of projects funded by 2020 revenue bond issuance. Replace existing water sample locations with new sampling stands. Continue improvements related to the equity and inclusion goals of the City. This includes review of our processes and programs to remove barriers to service for all customers and continuing to develop a diverse work force. 205 2021-2022 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 customer accounts. 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 FUND System Losses A program was developed to minimize losses in the system which includes 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 Customer Accounts 4.9% 0.7% 6.3% 5.0%4.9%4.8% 0.0% 1.0% 2.0% 3.0% 4.0% 5.0% 6.0% 7.0% 2017 2018 2019 2020 Est 2021 Goal 2022 Goal System Losses (Percent of Production) 2.1 1.7 4.2 3.1 3 3 0 1 2 3 4 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Customer Service Complaints per 1,000 Customer Accounts 175 193 158 170 170 170 - 50 100 150 200 250 300 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Consumption -Gallons/Day per Residential Connection 206 2021-2022 Biennial Budget Section IV: Operating Budget 2021-2022 Working Capital Budget 430 430 430 430 430 OPERATING FUND:460 460 460 460 460 OPERATING REVENUES 343.400 Water Sales 14,783,928 14,592,400 14,592,400 16,129,990 16,813,640 343.401-900 Other Charges for Service 279,127 187,000 87,600 181,210 181,010 361.110-119 Interest Earnings 232,492 - - 113,100 73,400 362.500 Rents, Leases and Concessions 33,978 30,000 30,000 30,000 30,000 Other Miscellaneous Revenue 1,896,459 18,971,721 13,833,200 2,695,000 2,200,000 TOTAL OPERATING REVENUES 17,225,984$ 33,781,121$ 28,543,200$ 19,149,300$ 19,298,050$ OPERATING EXPENDITURES 534.000.10 Salaries & Wages 2,383,096 2,522,053 2,454,253 2,866,306 2,966,426 534.000.20 Benefits 939,264 1,446,108 1,416,958 1,503,001 1,561,388 534.000.30 Supplies 315,807 364,244 364,244 359,850 359,850 534.000.40 Services & Charges 3,129,163 4,435,767 4,520,767 4,724,100 4,687,130 597.100.55 Operating Transfers Out to Capital Subfund - 13,557,400 10,851,000 10,643,610 9,224,010 597.100.55 Other Operating Transfers Out 77,782 4,218,600 100,000 408,166 50,000 590.100.75 Debt Service Principal 1,585,361 1,638,200 881,700 1,816,200 1,648,600 534.000.83 Debt Service Interest 658,808 1,064,200 934,800 809,200 745,400 590.100.05 Net Increase in Restricted Assets 2,159,304 - - - - 534.000.90 Interfund Payments for Service 1,749,550 1,844,067 1,844,067 1,937,400 2,023,350 TOTAL OPERATING EXPENDITURES 12,998,136$ 31,090,639$ 23,367,789$ 25,067,833$ 23,266,154$ REVENUES LESS EXPENDITURES 4,227,848$ 2,690,482$ 5,175,411$ (5,918,533)$ (3,968,104)$ BEGINNING WORKING CAPITAL - January 1 7,685,258 11,913,106 11,913,106 17,088,517 11,169,984 ENDING WORKING CAPITAL - December 31 11,913,106 14,603,588 17,088,517 11,169,984 7,201,880 NET CHANGE IN WORKING CAPITAL (*)4,227,848$ 2,690,482$ 5,175,411$ (5,918,533)$ (3,968,104)$ CAPITAL FUND: CAPITAL REVENUES 333.970 Indirect Fed Grants - US Dept Of Homeland 300,507 - - - - 334.018 State Grants - Military Dept 50,084 - - - 225,000 361.110 Investment Income 29,161 4,300 - 10,900 18,500 379.100 Developer Contributions 22,000 - - - - 396.101 Capital-System Development 1,279,873 960,200 857,500 960,200 983,200 397.*Operating Transfers In from Operations - 13,557,400 10,851,000 10,643,610 9,224,010 397.*Other Operating Transfers In 39,258 3,828,292 - - - 396/399 Other Revenues 1,966,980 - - - - TOTAL CAPITAL REVENUES 3,687,863$ 18,350,192$ 11,708,500$ 11,614,710$ 10,450,710$ CAPITAL EXPENDITURES 590.100.10 Salaries & Wages 253,850 353,600 353,600 535,700 500,000 590.100.20 Benefits 123,095 141,400 141,400 214,300 200,000 590.100.40 Services & Charges 183 400 400 21,800 22,300 590.100.6 Construction Projects 3,472,191 16,667,553 10,356,040 9,898,610 8,744,010 590.100.05 Net Change in Restricted Assets 1,656,740 - - - - 590.100.55 Operating Transfers Out 69,220 50,000 50,000 - - TOTAL CAPITAL EXPENDITURES 5,575,278$ 17,212,953$ 10,901,440$ 10,670,410$ 9,466,310$ BEGINNING WORKING CAPITAL - January 1 1,968,494 81,079 81,079 888,139 1,832,439 ENDING WORKING CAPITAL - December 31 81,079 1,218,318 888,139 1,832,439 2,816,839 NET CHANGE IN WORKING CAPITAL (*)(1,887,415)$ 1,137,239$ 807,060$ 944,300$ 984,400$ Total Change in Working Capital 2,340,433$ 3,827,721$ 5,982,471$ (4,974,233)$ (2,983,704)$ (*) Working Capital = Current Assets minus Current Liabilities 2021 Budget 2022 Budget 430 Water (includes 460 Water - Capital) 2019 Actual 2020 Adjusted Budget 2020 Estimate 207 2021-2022 Biennial Budget Section IV: Operating Budget Department Employees 430 Water FTEs 2018 2019 2020 2021 2022 Water FTEs 23.00 23.00 23.00 23.00 23.00 TOTAL WATER FTEs 23.00 23.00 23.00 23.00 23.00 Full Time Equivalent (FTE) 208 2021-2022 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 with 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. Accomplishments and Objectives Strategic Goal SUSTAINABILITY SUSTAINABILITY  SUSTAINABILITY  SUSTAINABILITY Begin Infiltration/Inflow (I/I) study to more precisely identify sources of I/I within Auburn's system. By the end of 2020, will have installed 24 flow monitors at strategic points in the system which can be used to identify smaller sewer basins with significant I/I. Using the results of two wet seasons of flow monitoring, identify basins with the highest I/I and conduct field investigations to identify conditions that may be contributing to I/I. ENVIRONMENT SUSTAINABILITY Verify/update installation date, record drawing reference, and materials for 75% of the system's sewer manholes and sewer mains. Approximately 50% of existing manholes and sewer mains now have installation data stored in the asset management database (Cartegraph) and Geographic Information System (GIS). Developed a work plan for the remaining assets to be completed by GIS Inventory Technicians during the next biennium. Verify/update all available installation dates, record drawing references, and materials for the system's sewer manholes and sewer mains. Work with Innovation & Technology to coordinate the use of the Cartegraph, GIS, and WinCan asset management tools. Established editing processes for data within Cartegraph and GIS. Established extent of data transfer from WinCan to Cartegraph and GIS. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 Complete Pump Station Electrical Improvements project. Under construction and expected to be complete in 2020. Assess the condition of the City’s larger diameter lines. Completed the Large Diameter Pipe Assessment in 2020. Participate in King County Wastewater Treatment Division's regional I/I reduction efforts. Staff is serving as a member of the County's I/I Task Force as it develops plans for improved construction best management practices and side sewer inspections. 209 2021-2022 Biennial Budget Section IV: Operating Budget Strategic Goal Complete design and construction of 2019 Sewer Repair and Rehabilitation (R&R) Project. Completed the portion of the original scope that involved installation of cured-in-place pipe installation, avoiding costly and impactful excavation in residential back yards. Prepared remaining sites to for the 2021 Repair and Rehabilitation project. Initiate the 2021 Repair and Rehabilitation project. SUSTAINABILITY  SERVICE Complete pre-design work for 22nd Street Pump Station Replacement in 2022. Deferred 22nd Street Station until 2025 due to capacity issues at the Rainier Ridge Pump Station. Completed pre-design work for Rainier Ridge in 2020. SUSTAINABILITY  SUSTAINABILITY Increase education and outreach of the Fats, Oils, and Grease (FOG) Program to reduce backups, trouble lines, and maintenance needs. ENVIRONMENT SUSTAINABILITY Continue to engage with King County, component agencies, City staff, and elected leaders to negotiate a new agreement for sewage disposal. ENVIRONMENT SERVICE SUSTAINABILITY Complete comprehensive coordination with street and other utility projects to determine where needs may overlap to obtain efficiency in contracting, realize economy's of scale for projects, and reduce impacts to the public by construction. SUSTAINABILITY Continue improvements related to the equity and inclusion goals of the City. This includes review of our processes and programs to remove barriers to service for all customers and continuing to develop a diverse work force. CELEBRATION 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 Prepare growth projections and update hydraulic modeling for update to the Comprehensive Plan for completion and approval in 2024. Continue 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. Requested Finance staff to correct billing records for each property discovered to be connected to the sewer system without a valid sewer account. 210 2021-2022 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 FUND Linear Feet of Sanitary Sewer Pipe Cleaned Pipe cleaning is conducted using a high-pressure sewer jet to scour &remove debris from the inside of the pipelines to prevent blockages. Linear Feet of Sanitary Sewer Remotely Inspected 214 227 201 150 220 230 0 50 100 150 200 250 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Linear Feet Cleaned (Thousands of Feet) 210 178 214 150 200 200 0 50 100 150 200 250 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Linear Feet Remotely Inspected (Thousands of Feet) 1,434 1,578 1,402 1,000 1,600 1,600 0 500 1,000 1,500 2,000 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Manhole Inspections 211 2021-2022 Biennial Budget Section IV: Operating Budget 2021-2022 Working Capital Budget 431 431 431 431 431 OPERATING FUND:461 461 461 461 461 OPERATING REVENUES 343.500 City Sewer Service 8,627,950 8,409,200 8,409,200 9,461,930 9,772,980 343.501-540 Other Charges for Service 180,578 145,000 41,400 139,700 139,500 361.110-118 Interest Earnings 139,211 - - 69,100 80,400 Other Miscellaneous Revenue 723,208 69,000 21,200 - - TOTAL OPERATING REVENUES 9,670,948$ 8,623,200$ 8,471,800$ 9,670,730$ 9,992,880$ OPERATING EXPENDITURES 535.000.10 Salaries & Wages 1,402,374 1,511,111 1,506,611 1,709,833 1,766,683 535.000.20 Benefits 540,552 846,106 844,156 892,805 926,453 535.000.30 Supplies 79,160 164,550 164,550 163,050 166,050 535.000.40 Services & Charges 2,777,991 3,534,100 3,478,200 3,224,700 3,229,430 597.100.55 Operating Transfers Out to Capital Subfund - - - - - 597.100.55 Other Operating Transfers Out 14,118 315,681 24,000 383,167 50,000 590.100.75 Debt Service Principal 575,497 596,700 318,400 449,300 457,100 535.100.83 Debt Service Interest 231,101 293,900 71,400 105,900 96,500 590.100.05 Net Increase in Restricted Assets 644,546 - - - - 535.000.90 Interfund Payments for Service 1,375,901 1,443,267 1,443,267 1,578,600 1,629,750 TOTAL OPERATING EXPENDITURES 7,641,240$ 8,705,415$ 7,850,584$ 8,507,355$ 8,321,966$ REVENUES LESS EXPENDITURES 2,029,708$ (82,215)$ 621,216$ 1,163,375$ 1,670,914$ BEGINNING WORKING CAPITAL - January 1 5,187,057 7,216,765 7,216,765 7,837,981 9,001,356 ENDING WORKING CAPITAL - December 31 7,216,765 7,134,550 7,837,981 9,001,356 10,672,270 NET CHANGE IN WORKING CAPITAL (*)2,029,708$ (82,215)$ 621,216$ 1,163,375$ 1,670,914$ CAPITAL FUND: CAPITAL REVENUES 361.110 Investment Income 215,027 34,700 - 75,600 52,200 396.101 Capital-System Development 1,518,905 670,500 759,500 686,800 703,400 397.100 Operating Transfers In from Operations - - - - - 397.100 Other Operating Transfers In - - - - - 396.102 Capital-Assess/Area 898,707 - - - - 361/396/399 Other Revenues 82,512 - - - - TOTAL CAPITAL R EVENUES 2,715,150$ 705,200$ 759,500$ 762,400$ 755,600$ CAPITAL EXPENDITURES 590.100.10 Salaries & Wages 67,161 78,600 78,600 85,700 271,400 590.100.20 Benefits 32,369 31,400 31,400 34,300 108,600 590.100.40 Services & Charges 1,081 2,000 2,000 16,600 16,900 590.100.60 Construction Projects 859,668 3,903,942 3,135,300 3,263,000 3,419,000 590.100.05 Net Change in Restricted Assets 894,327 - - - - 597.100.55 Operating Transfers Out 50,000 50,000 50,000 - - TOTAL CAPITAL EXPENDITURES 1,904,606$ 4,065,942$ 3,297,300$ 3,399,600$ 3,815,900$ BEGINNING WORKING CAPITAL - January 1 12,489,613 13,300,157 13,300,157 10,762,357 8,125,157 ENDING WORKING CAPITAL - December 31 13,300,157 9,939,415 10,762,357 8,125,157 5,064,857 NET CHANGE IN WORKING CAPITAL (*)810,544$ (3,360,742)$ (2,537,800)$ (2,637,200)$ (3,060,300)$ Total Change in Working Capital 2,840,252$ (3,442,957)$ (1,916,584)$ (1,473,825)$ (1,389,386)$ (*) Working Capital = Current Assets minus Current Liabilities 2021 Budget 2022 Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 431 Sewer (includes 461 Sewer - Capital) 212 2021-2022 Biennial Budget Section IV: Operating Budget Department Employees 431 Sewer FTEs 2018 2019 2020 2021 2022 Sewer FTEs 10.00 10.00 10.00 10.00 10.00 TOTAL SEWER FTEs 10.00 10.00 10.00 10.00 10.00 Full Time Equivalent (FTE) 213 2021-2022 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 The Storm Utility’s engineering duties include comprehensive system planning, compliance with the requirements of the Western Washington Phase II Municipal Stormwater Permit under the National Pollutant Discharge Elimination System (NPDES) regulations, review of development applications, conception 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. Accomplishments and Objectives Strategic Goal  SUSTAINABILITY  SUSTAINABILITY ENVIRONMENT  ENVIRONMENT SUSTAINABILITY  SUSTAINABILITY Replace and/or install new storm drainage conveyance capacity improvements in conjunction with t he arterial and local street improvement projects. The Storm Utility has coordinated to implement the replacement and installation of new storm drainage conveyance capacity improvements in conjunction with the arterial and local street improvement projects. Complete comprehensive coordination with street and other utility projects to determine where needs may overlap to obtain efficiency in contracting, realize economies of scale for projects, and reduce impacts to the public. Maintain compliance with our catch basin inspection and cleaning program as mandated by t he NPDES Phase II Permit. The City continues to be compliant with the NPDES Phase II Permit catch basin inspection and c leaning requirements. P erformed 5,871 catch basin inspections in 2019. 2020 Inspections may be below targets due to COVID-19 impacts. Complete the storm drainage inventory process and update utility records by performing records evaluation and field investigations, thereby improving the overall management of City storm assets. Continued to update the storm drainage inventory through records evaluation and field investigations. Complete the 9-year program to map and document the attributes of the City's storm drainage as sets by mid-2021. Develop and implement a citywide ditch maintenance, cleaning and rehabilitation program to remove ac cumulated sediment and vegetation. Began implementation of the ditch maintenance cleaning program in the rural areas of the City. Continue implementation of the ditch maintenance program. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 214 2021-2022 Biennial Budget Section IV: Operating Budget Strategic Goal  WELLNESS ENVIRONMENT  ENVIRONMENT Multilingual outreach and technical assistance to Auburn businesses on pollution prevention / spill kit best management practices were provided in 2019-2020.  ENVIRONMENT SERVICE  Implemented school education program for general stormwater and natural resource protection. WELLNESS Continue improvements related to the equity and inclusion goals of the City. This includes review of our processes and programs to remove barriers to service for all customers and continuing to develop a diverse work force. CELEBRATION  SUSTAINABILITY Prepare growth projections and update hydraulic modeling for update to the Comprehensive Plan for completion and approval in 2024. Manage the City’s capital project wetland mitigation site monitoring program. Ongoing monitoring coordination and agency reporting occurred for the two capital project wetland mitigation sites. Manage and implement an ongoing public education and outreach program to targeted audiences to comply with the NPDES permit. Continue remote learning and outreach for school program and business pollution prevention program until normal operations resume after the COVID-19 pandemic. Implement and manage the City's West Nile Virus abatement program at the City's constructed stormwater ponds. The City continued to implement and manage the West Nile Virus abatement program at the City's constructed stormwater ponds. This service was provided at 89 and 91 constructed stormwater ponds respectively for 2019-2020. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 215 2021-2022 Biennial Budget Section IV: Operating Budget This performance measure reflects the reprioritization of storm work forces to meet NPDES requirements for mowing to facilitate inspection and maintenance of public storm ponds during the permit cycle, including vegetation removal as needed. Catch Basin Inspection The NPDES permit requires the inspection of all catch basins within the City during a permit cycle period.The 2021 and 2022 goals are based on the anticipated annual average required to meet permit conditions. PERFORMANCE MEASURES - STORM DRAINAGE FUND Tons of Debris Hauled Increase is due to National Pollutant Discharge Elimination System (NPDES)requirements to inspect and clean, as necessary, all catch basins within the City during the permit cycle period.The 2021 and 2022 goals are based on the annual average required to meet NPDES permit conditions. Acres of Storm Drainage Ponds Maintained 1,118 1,501 1,400 1,000 1,500 1,600 - 500 1,000 1,500 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Tons of Debris Hauled 610 610 610 620 620 620 - 200 400 600 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Acres of Ponds Maintained 3,417 6,376 5,871 6,000 6,000 6,000 - 2,000 4,000 6,000 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Catch Basin Inspection 216 2021-2022 Biennial Budget Section IV: Operating Budget 2021-2022 Working Capital Budget 432 432 432 432 432 OPERATING FUND:462 462 462 462 462 OPERATING REVENUES 343.830 Storm Service Charge 10,002,648 10,203,200 10,158,900 10,451,550 10,706,170 343.831-840 Other Charges for Service 107,842 125,000 75,900 155,500 155,200 361.110-119 Interest Earnings 134,914 - - 79,100 90,500 Other Miscellaneous Revenue 848,717 56,000 - - - TOTAL OPERATING REVENUES 11,094,121$ 10,384,200$ 10,234,800$ 10,686,150$ 10,951,870$ OPERATING EXPENDITURES 535.000.10 Salaries & Wages 2,348,116 2,574,037 2,569,537 2,669,368 2,834,329 535.000.20 Benefits 920,498 1,437,619 1,435,669 1,400,208 1,461,232 535.000.30 Supplies 80,710 75,050 84,550 82,050 82,050 535.000.40 Services & Charges 1,599,952 2,070,740 2,070,740 2,135,830 2,108,970 597.100.55 Operating Transfers Out to Capital Subfund - - - - - 597.100.55 Other Operating Transfers Out 88,357 391,081 100,500 444,667 124,000 590.100.72 Debt Service Principal 452,418 470,100 229,600 350,900 363,700 535.100.83 Debt Service Interest 293,420 346,700 160,600 187,000 173,700 590.100.05 Net Increase in Restricted Assets 1,077,023 - - - - 535.000.90 Interfund Payments for Service 1,790,014 1,838,700 1,838,700 2,096,200 2,135,300 TOTAL OPERATING EXPENDITURES 8,650,509$ 9,204,027$ 8,489,896$ 9,366,223$ 9,283,281$ REVENUES LESS EXPENDITURES 2,443,612$ 1,180,173$ 1,744,904$ 1,319,927$ 1,668,589$ BEGINNING WORKING CAPITAL - January 1 4,754,678 7,198,290 7,198,290 8,943,194 10,263,121 ENDING WORKING CAPITAL - December 31 7,198,290 8,378,463 8,943,194 10,263,121 11,931,710 NET CHANGE IN WORKING CAPITAL (*)2,443,612$ 1,180,173$ 1,744,904$ 1,319,927$ 1,668,589$ CAPITAL FUND: CAPITAL REVENUES 361.110 Investment Income 255,561 34,700 - 68,800 36,200 396.101 Capital-System Development 628,194 501,800 420,900 514,100 526,600 396.104 Capital-Outside Devl 393,630 - - - - 397.100 Operating Transfers In from Operations - - - - - 397.100 Other Operating Transfers In - - - - - 377.020 Interlocal Grants 7,845 174,120 - 255,970 - 361/396/399 Other Revenues 127,599 - - - - TOTAL CAPITAL REVENUES 1,412,829$ 710,620$ 420,900$ 838,870$ 562,800$ CAPITAL EXPENDITURES 590.100.10 Salaries & Wages 76,812 130,000 130,000 321,400 221,400 590.100.20 Benefits 37,637 52,000 52,000 128,600 88,600 590.100.40 Services & Charges 942 2,000 2,000 12,600 12,800 590.100.60 Construction Projects 1,441,898 2,272,793 1,426,670 4,233,100 4,329,000 590.100.05 Net Change in Restricted Assets 393,630 - - - - 590.100.55 Operating Transfers Out 50,000 50,000 50,000 - - TOTAL CAPITAL EXPENDITURES 2,000,920$ 2,506,793$ 1,660,670$ 4,695,700$ 4,651,800$ BEGINNING WORKING CAPITAL - January 1 12,397,826 11,809,735 11,809,735 10,569,965 6,713,135 ENDING WORKING CAPITAL - December 31 11,809,735 10,013,562 10,569,965 6,713,135 2,624,135 NET CHANGE IN WORKING CAPITAL (*)(588,091)$ (1,796,173)$ (1,239,770)$ (3,856,830)$ (4,089,000)$ Total Change in Working Capital 1,855,521$ (616,000)$ 505,134$ (2,536,903)$ (2,420,411)$ (*) Working Capital = Current Assets minus Current Liabilities 2021 Budget 2022 Budget 432 Storm Drainage (includes 462 Storm Drainage - Capital) 2019 Actual 2020 Adjusted Budget 2020 Estimate 217 2021-2022 Biennial Budget Section IV: Operating Budget Department Employees 432 Storm FTEs 2018 2019 2020 2021 2022 Storm FTEs 12.00 12.00 12.00 12.00 12.00 TOTAL STORM FTEs 12.00 12.00 12.00 12.00 12.00 Full Time Equivalent (FTE) 218 2021-2022 Biennial Budget Section IV: Operating Budget SEWER METRO UTILITY Department Overview The City of Auburn contracts with King County’s Wastewater Treatment Division (WTD) 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. 2021-2022 Working Capital Budget 433 433 433 433 433 OPERATING FUND:- - 463 463 OPERATING REVENUES 343.501-531 Metro Service Charge 17,273,532 16,509,700 16,509,700 19,528,450 20,186,200 343.532 Metro Industrial Charge 477,401 750,000 200,000 790,900 810,200 361.110 Interest Earnings 23,259 - - 16,600 16,300 TOTAL OPERATING REVENUES 17,774,192$ 17,259,700$ 16,709,700$ 20,335,950$ 21,012,700$ OPERATING EXPENDITURES 535.800.40 Services & Charges 17,896,284 18,397,800 18,089,400 20,331,250 21,008,800 TOTAL OPERATING EXPENDITURES 17,896,284$ 18,397,800$ 18,089,400$ 20,331,250$ 21,008,800$ REVENUES LESS EXPENDITURES (122,092)$ (1,138,100)$ (1,379,700)$ 4,700$ 3,900$ BEGINNING WORKING CAPITAL - January 1 3,567,929 3,445,836 3,445,836 2,066,136 2,070,836 ENDING WORKING CAPITAL - December 31 3,445,836 2,307,736 2,066,136 2,070,836 2,074,736 NET CHANGE IN WORKING CAPITAL (*)(122,092)$ (1,138,100)$ (1,379,700)$ 4,700$ 3,900$ (*) Working Capital = Current Assets minus Current Liabilities 2021 Budget 2022 Budget 433 Sewer Metro 2019 Actual 2020 Adjusted Budget 2020 Estimate 219 2021-2022 Biennial Budget Section IV: Operating Budget AIRPORT FUND Vision Provide our community superior aviation facilities, custom solutions, and continued and sustainable economic development as judged by our customers and community. Mission Our Mission is to: • Be a gateway to Auburn and the Puget Sound region. • Promote aviation at the Airport and within the community. • Provide a high level of operational excellence. • Be environmentally and economically responsible. • Provide safe and secure aviation facilities. Department Overview The Auburn Municipal Airport provides hangar and tie-down facilities, which will accommodate over 400 based aircraft. The City has long-term land-only leases which provide for private condominium- type aircraft hangars and one maintenance facility. In addition, the City has short term building leases with several businesses operating on the airfield who provide aviation-related services to the public and users of the Airport. Between 2004 and 2018, the daily operations and management of the Airport was through a contract with a private firm. In 2019, the management of the Airport moved from a contracted service to being managed by City staff. The operations and management of the Airport includes aircraft tie-downs, hangars and facility leases, daily management, maintenance and operation of the fuel facility, compliance with all appropriate regulations, tenant relations, hosting events for the community and our customers, marketing, grounds maintenance, facility maintenance, and capital program management. Accomplishments and Objectives Strategic Goal  SUSTAINABILITY  SUSTAINABILITY  SERVICE Implement new Airport Management Strategy. City employed staff began managing the Airport in 2019. Prepare a Jet A Fuel Plan for Airport Management to facilitate. Jet A has been authorized for one Commercial Tenant on the Airport and Capital Planning for the Airport has identified that a future Jet A facility serving all users requires a private partner to install and manager a Jet A facility. Evaluate the demand for Jet A following the completion of the Runway Extension. If sufficient demand exists from users, work to identify a private partner to install and manage it. Continue efforts to obtain FAA support for a full Runway Enhancement project as identified in the Master Plan. In 2020 the runway will be extended from 3,400 to 3,841 feet. The eventual goal is 4,118 feet. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 220 2021-2022 Biennial Budget Section IV: Operating Budget Strategic Goal  SUSTAINABILITY  WELLNESS SUSTAINABILITY  WELLNESS SUSTAINABILITY  CELEBRATION Work with FAA to determine the steps and work necessary to create a viable instrument approach for the Airport. Continue improvements related to the equity and inclusion goals of the City. This includes review of our processes and programs to remove barriers to service for all customers, continuing outreach to under represented groups for Airport events, and continuing involvement in regional and industry efforts to increase diversity within the Aviation industry through internships and participation in WAMA and AAAE organization efforts. Develop a Facility Maintenance Program and funding options to begin implementation within the budget period. Staff has overhauled the Airport Capital Facilities Plan per the Facility Assessment completed in 2018. The modified plan incorporates the necessary maintenance and upgrading of infrastructure. Infrastructure upgrades include hangar door replacement, retrofitting existing open hangars and constructing two new hangar rows. Pavement maintenance has also been made a high priority. Work with adjacent properties and the FAA to address obstructions and allow a change to the night restrictions that exist at the Airport. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 221 2021-2022 Biennial Budget Section IV: Operating Budget 2021-2022 Working Capital Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 435 435 435 435 435 OPERATING FUND:465 465 465 465 465 OPERATING REVENUES 331.201 Grant Revenue - 69,000 - - - 341.930 Airport Security Service 37,075 35,000 35,000 35,000 35,000 344.602 Aviation Fuel Sales 449,147 410,000 430,000 439,000 449,000 344.604 Flowage Fee 6,006 - - - - 362.501 Property Leases 258,253 318,600 300,000 330,000 338,300 362.502 Tie Down & Hangar Rent 638,159 614,400 654,000 654,000 670,400 361.110 Investment Income 23,442 7,800 7,500 12,800 10,400 367.110 Gifts/Pledges - Private Sources 2,000 1,000 1,000 - - 382.200 Bond Proceeds - - - 3,810,900 - 369-399 Miscellaneous Revenue 25,986 6,100 11,500 4,000 4,000 TOTAL OPERATING REVENUES 1,440,067$ 1,461,900$ 1,439,000$ 5,285,700$ 1,507,100$ OPERATING EXPENDITURES 546.000.10 Salaries & Wages 209,336 232,843 215,000 249,471 259,083 546.000.20 Benefits 111,182 167,008 113,000 119,725 120,864 546.000.30 Supplies 372,494 307,000 307,000 362,000 368,000 546.000.40 Services & Charges 227,413 213,800 213,800 267,800 279,200 597.100.55 Operating Transfers Out to Capital Subfund 350,000 355,400 355,400 3,000,000 1,400,000 597.100.55 Other Operating Transfers Out 4,236 - - - - 546.000.75 Debt Service Principal 228,003 12,200 12,200 126,700 133,100 546.000.81 Debt Service Interest 14,796 100 100 251,400 203,200 590.100.05 Net Increase in Restricted Assets (158,913) - - - - 546.000.90 Interfund Payments for Service 37,459 46,100 46,100 110,600 115,400 TOTAL OPERATING EXPENDITURES 1,396,006$ 1,334,451$ 1,262,600$ 4,487,696$ 2,878,847$ REVENUES LESS EXPENDITURES 44,062$ 127,449$ 176,400$ 798,004$ (1,371,747)$ BEGINNING WORKING CAPITAL - January 1 590,315 634,377 634,377 810,777 1,608,781 ENDING WORKING CAPITAL - December 31 634,377 761,826 810,777 1,608,781 237,034 NET CHANGE IN WORKING CAPITAL (*)44,062$ 127,449$ 176,400$ 798,004$ (1,371,747)$ CAPITAL FUND: CAPITAL REVENUES 361.110 Investment Income 1,913 200 - 200 200 331-334 Federal and State Grants 256,311 3,977,598 3,347,953 - 422,220 397.100 Operating Transfer In 350,000 355,400 355,400 3,000,000 1,400,000 369.900 Other Revenues 28,941 - - - 25,000 TOTAL CAPITAL REVENUES 637,166$ 4,333,198$ 3,703,353$ 3,000,200$ 1,847,420$ CAPITAL EXPENDITURES 590.100.10 Salaries & Wages 57 4,300 500 - - 590.100.20 Benefits 41 1,700 300 - - 590.100.40 Services & Charges 14 100 100 100 100 590.100.60 Capital Projects 350,059 4,650,290 4,111,737 2,891,500 1,780,340 590.100.55 Operating Transfers Out 69,034 25,000 - - - TOTAL CAPITAL EXPENDITURES 419,205$ 4,681,390$ 4,112,637$ 2,891,600$ 1,780,440$ BEGINNING WORKING CAPITAL - January 1 211,881 429,841 429,841 20,557 129,157 ENDING WORKING CAPITAL - December 31 429,841 81,649 20,557 129,157 196,137 NET CHANGE IN WORKING CAPITAL (*)217,960$ (348,192)$ (409,284)$ 108,600$ 66,980$ Total Change in Working Capital 262,022$ (220,743)$ (232,884)$ 906,604$ (1,304,767)$ (*) Working Capital = Current Assets minus Current Liabilities 435 Airport (includes 465 Airport - Capital) 222 2021-2022 Biennial Budget Section IV: Operating Budget Department Employees 435 Airport FTEs 2018 2019 2020 2021 2022 Airport FTEs 3.00 3.00 3.00 3.00 3.00 TOTAL AIRPORT FTEs 3.00 3.00 3.00 3.00 3.00 Full Time Equivalent (FTE) 223 2021-2022 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 the acquisition, servicing, maintenance, 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. Accomplishments and Objectives Strategic Goal  ENVIRONMENT SUSTAINABILITY  ENVIRONMENT SUSTAINABILITY  ENVIRONMENT SUSTAINABILITY  SUSTAINABILITY  SUSTAINABILITY  SUSTAINABILITY Continue improvements related to the equity and inclusion goals of the City. This includes review of our processes and programs to remove barriers to service for all customers and continuing to develop a diverse work force. CELEBRATION Continue to improve fleet fuel economy through the expansion of the current Zonar technology throughout the City's fleet. In order to lower the City's emission rates and continue to meet standards, seek out and implement alternative fuel sources within the City's fleet. Expedite Equipment Rental and Central Stores remodel project to improve efficiency and provide the necessary facilities to meet the needs of the City. Become an ASE-Certified Blue Shield Repair Facility. Evaluate the benefits and requirements of becoming a General Motors in-house warranty provider. This has been completed. Continue to improve fleet fuel economy using new technologies and policies. Implement four electric vehicles as pool vehicles, and implement the use of renewable diesel. Expedite Equipment Rental and Central Stores remodel project. Become a Certified Blue Shield Repair Facility. Perform all Ford warranty and recall work in house. This is an ongoing project monitoring idle times and purchasing more fuel-efficient vehicles. Four electric vehicles have been added; renewable diesel implementation is still a work in progress. This project has been moved into the 2021-2022 budget cycle to incorporate recommendations from the Facility Master Plan in process in 2020. Many Certifications have been received towards the completion of this goal, however more are needed. It will remain as a goal for the next budget cycle. Investigate fuel systems for replacement in next budget cycle. Investigate fuel systems and options for replacement and implement the replacement. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 This project has been moved into the 2021-2022 budget cycle to incorporate recommendations from the Facility Master Plan in process in 2020. 224 2021-2022 Biennial Budget Section IV: Operating Budget Number of Additional Maintenance Performed during Preventative Maintenance Services Unscheduled maintenance is repairs that were not planned.The majority of these repairs take place following a preventative maintenance inspection, thereby preventing a more costly repair due to system failures. A preventative maintenance service is a systematic inspection and service of vehicles and equipment, completed at predetermined intervals, to detect mechanical problems prior to system failures, resulting in extended lifecycles. PERFORMANCE MEASURES - EQUIPMENT RENTAL FUND Vehicle Life Cycle Averages Life cycles are based on industry standards by vehicle type and vehicle use.We have kept our life cycles above industry standards through proactive preventative maintenance, enabling us to get the most from our vehicles with the least investment. Number of Preventative Maintenance Services Performed 8.9 8.7 8.8 8.6 8.8 8.8 8.0 8.5 9.0 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Average Vehicle Life Cycle In Years 497 557 567 623 634 561 300 400 500 600 700 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Preventative Maintenance Services Performed 1,713 1,669 1,619 1,523 1,515 1,502 1,000 1,500 2,000 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Unscheduled Maintenance Performed 225 2021-2022 Biennial Budget Section IV: Operating Budget 2021-2022 Working Capital Budget 550 550 550 550 550 OPERATING FUND:560 560 560.00 560 560 OPERATING REVENUES 348.500 Fuel Sales 414,400 416,100 416,100 460,200 461,500 365.100 Interfund Rentals 1,593,206 1,669,295 1,669,295 1,830,200 1,828,600 361.110 Investment Income 69,431 - - 16,400 11,000 397.100 Operating Transfers-In - 7,000 - - - 342-344 Charges for Goods and Services 21,382 - - - - 367-369 Miscellaneous Revenue 2,229 - 2,600 - - 395-399 Other Sources 122,387 - 41,000 - - TOTAL OPERATING REVENUES 2,223,036$ 2,092,395$ 2,128,995$ 2,306,800$ 2,301,100$ OPERATING EXPENDITURES 548.100.10 Salaries & Wages 607,577 563,879 560,079 691,161 714,679 548.100.20 Benefits 237,107 327,656 325,956 357,276 370,179 548.100.30 Supplies 984,789 941,200 941,200 1,153,840 1,044,200 548.100.40 Services & Charges 493,881 511,100 504,100 570,050 576,250 597.100.55 Operating Transfers Out - - 22,000 - 590.100.75 Debt Service Principal - 22,000 64,874 - - 548.100.83 Debt Service Interest 1,468 1,500 1,500 - - 548.100.90 Interfund Payments for Service 279,868 304,000 304,000 343,750 374,400 590.100.05 Net Increase in Restricted Assets 22,678 - - - - TOTAL OPERATING EXPENDITURES 2,627,367$ 2,671,335$ 2,701,709$ 3,138,077$ 3,079,708$ REVENUES LESS EXPENDITURES (404,331)$ (578,940)$ (572,714)$ (831,277)$ (778,608)$ BEGINNING WORKING CAPITAL - January 1 3,361,101 2,956,770 2,956,770 2,384,056 1,552,779 ENDING WORKING CAPITAL - December 31 2,956,770 2,377,830 2,384,056 1,552,779 774,171 NET CHANGE IN WORKING CAPITAL (*)(404,331)$ (578,940)$ (572,714)$ (831,277)$ (778,608)$ CAPITAL FUND: CAPITAL REVENUES 337.069 Grants 60,000 133,700 - - - 361.110 Interest Revenue 95,736 - - 45,600 50,700 365.110 Vehicle Replacement Revenue 1,771,194 1,585,105 1,585,105 1,975,900 1,943,060 397.100 Operating Transfers In 161,434 868,600 - 1,025,420 - TOTAL CAPITAL REVENUES 2,088,364$ 2,587,405$ 1,585,105$ 3,046,920$ 1,993,760$ CAPITAL EXPENDITURES 590.100.40 Services & Charges 646 500 700 700 597.100.55 Operating Transfers Out - - - - 590.100.64 Increase In Fixed Assets - Equipment 1,438,545 2,941,150 1,900,000 2,107,900 1,434,900 590.100.65 Increase In Fixed Assets - Construction - 1,140,000 1,140,000 - TOTAL CAPITAL EXPENDITURES 1,439,191$ 4,081,650$ 1,900,000$ 3,248,600$ 1,435,600$ BEGINNING WORKING CAPITAL - January 1 3,770,132 4,419,304 4,419,304 4,104,409 3,902,729 ENDING WORKING CAPITAL - December 31 4,419,304 2,925,059 4,104,409 3,902,729 4,460,889 NET CHANGE IN WORKING CAPITAL (*)649,172$ (1,494,245)$ (314,895)$ (201,680)$ 558,160$ Total Change in Working Capital 244,841$ (2,073,185)$ (887,609)$ (1,032,957)$ (220,448)$ (*) Working Capital = Current Assets minus Current Liabilities 2021 Budget 2022 Budget 550 Equipment Rental (includes 560 Equipment Rental - Capital) 2019 Actual 2020 Adjusted Budget 2020 Estimate 226 2021-2022 Biennial Budget Section IV: Operating Budget Department Employees 550 Equipment Rental FTEs 2018 2019 2020 2021 2022 Equipment Rental FTEs 12.00 12.00 12.00 12.00 12.00 TOTAL EQUIPMENT RENTAL FTEs 12.00 12.00 12.00 12.00 12.00 Full Time Equivalent (FTE) 227 228 F.T.E. = Full Time Equivalent Maintenance Manager Arts and Events Manager Mechanic Facility Assistant (0.5 F.T.E.) Office/Program Assistant Office Assistant Maintenance Specialist (2) Maintenance Worker (4) Parks Maintenance (12) Recreation Coordinator (2) Facility Assistant (0.5 F.T.E.) Parks Planning & Development Manager Museum Director Curator of Education Senior Center Manager Cemetery Supervisor Maintenance Worker (4) Administrative Assistant Parks, Arts and Recreation Director Daryl Faber 53 F.T.E. Special Events Coordinator (2) Arts Coordinator Theater Operations Coordinator Recreation Programs Manager Recreation Program Coordinator (5) Registration Clerk (2) Teen Coordinator Golf Course Field Supervisor Assistant Golf Professional Golf Course Manager 229 230 2021-2022 Biennial Budget Section IV: Operating Budget PARKS, ARTS AND RECREATION DEPARTMENT Mission Statement The Parks, Arts and Recreation Department 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 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. Accomplishments and Objectives Arts & Events Division Strategic Goal  CHARACTER  CHARACTER Worked on Auburn Arts Alley renovations in conjunction with artist and Muckleshoot Tribe.  Worked with community artists to wrap 16 utility boxes in downtown Auburn.  CHARACTER  CHARACTER Finalize construction on main floor renovations; formalize and seek funding for operations and programming; continue to seek funding for Phase 2 basement renovations. Continue to work with community partners on joint programming for arts and events. Work toward determining next steps for Auburn Avenue Theater operations. Current lease expires on 12/31/2021. Renovate the Historic downtown Post Office into a new Arts & Culture Center development; develop a comprehensive operations plan for the building. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 Secured over $57,000 in sponsorship dollars for major special events. Curated community artwork for special crow-themed art exhibit leading up to installation of iconic public art. Began negations to purchase the theater in 2019; final purchase and sale was completed in 2020. Secured a total of $583,000 in grant funding in 2019 and 2020 toward renovation of the main floor of the historic building. Completed interior demolition in 2019. Finalized plans for interior renovation, roof replacement, and cupola repair in 2020; worked with Landmarks Commission on required approvals and will begin some renovation work in 2020. Continue to refine sponsor opportunities and seek sponsorships for major special events. Continue to look at ways to refine sponsor opportunities for special events. Continue to work with community partners on joint programming for arts and events. Work on evaluating plans for needed renovations and creating cost analysis for multiple options for renovations. 231 2021-2022 Biennial Budget Section IV: Operating Budget Golf Course Division Strategic Goal  CHARACTER  CHARACTER  CHARACTER  CHARACTER  CHARACTER  CHARACTER Continue course drainage improvements and fairway sanding program to ensure year round playability and power cart access to golf course. Develop and install forward tee areas for seniors, ladies, juniors, and beginners to better enjoy our facility Continue course drainage improvements with sanding program, aeration, and surface water removal to improve playability during shoulder seasons. Develop golf course turf nursery to produce green and tee sod for course improvement projects. Expand golf course usage by offering "foot golf" and "glow ball" events to generate additional revenues. Promote the course to local charities for golf marathon events during semi annual aerations. In 2019, applied over 1,000 tons of sand to fairways, greens, and approaches to improve course condition and playability through shoulder months. Added new technology and practices with PlanetAir equipment to improve health and year round playability of greens. In 2019, developed a tee nursery to supply turf for course improvements and seasonal damage to tees. In 2019, offered a number of "Glow Ball" events for club members. In 2019, held golf marathon events during spring and fall aerations. Continue to promote junior golf by hosting and managing PGA Junior League teams at our facility. Increase participation in club events to provide better revenues for the golf course and a better experience for members. Continue to promote the course for local charity fundraisers during semi annual aerations to provide additional course revenues and goodwill within the community. Improve guest experience by offering Golf Genius live scoring software for tournaments and leagues. Held a PGA Senior Pro Am in June 2019. In 2019 we used Golf Genius scoring exclusively for men's and ladies' club events. It was also used for many of our outside events, and was very well received. Promote the golf course to local area golfers by hosting Pro Am event for the Western Washington PGA chapter. Continue to promote the course to local golfers through PGA pro ams, and open amateur events. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 232 2021-2022 Biennial Budget Section IV: Operating Budget Senior Activity Center Division Strategic Goal  CHARACTER  CELEBRATION  CELEBRATION  CHARACTER  WELLNESS  SERVICE  WELLNESS  CHARACTER  WELLNESS Maintain and grow the social media presence developed during COVID-19. 2019-2020 Goals Maintained relationships with past sponsors. Worked with the committee on Drug Take Back Day. Shared information regarding Senior Center Wellness Programing with the committee. Progress Towards 2019-2020 Goals Major Goals for 2021-2022 See Senior Center Resource Hub below. See Senior Center Resource Hub below. Research a database program that will allow us to collect data more effectively. Diversify our sponsorship packages to include virtual programs, in-house programs, special events etc. Continue to share information with the committee. Develop alternative fund raising plan due to projected loss of revenues from rummage sale, ex tended travel and concess ion sales at department-sponsored special events. Develop a plan to encourage participants to return to the Senior Center following the pandemic. Secured $1.6 million in grant funds for newly-formed South King County Senior Centers and Resources Hub. Hired a full-time Resource Navigator (Social Worker) in February 2020. Secured $1.6 million in grant funds for newly-formed South King County Senior Centers and Resources Hub. Funds were received the end of 2019. Due to COVID-19 building closure, we were not able to increase programs for diverse populations. Developed new registration forms for 2019 and revised forms for 2020. Information has to be input into spreadsheets. ACTIVENet does not have the capability to collect the data needed. Continue to offer 2-3 virtual opportunities each month in addition to the in-house programing offered. Apply for funding through the King County Veterans, Senior, and Human Services levy for a Social W orker to be housed at the Senior Center part or full time. The funds are available between 2019-2023. Apply for funding through the King County Veterans, Senior, and Human Services levy to be used to increase programs for diverse populations by an additional 5%. Develop a data system to better capture numbers of participants in different population categories. This information is needed to apply for specific funding opportunities. Follow up with all current and past sponsors to secure 75% of our sponsorship packages. Continue working with Blue Ribbon Committee and other agencies to provide additional programs that will impact the overall health of Auburn residents aged 50 plus. 233 2021-2022 Biennial Budget Section IV: Operating Budget Senior Center Resource Hub Strategic Goal WELLNESS  WELLNESS  WELLNESS Apply for funding through the King County Veterans, Senior, and Human Services levy for a Social Worker to be housed at the Senior Center part or full time. The funds are available between 2019-2023. Apply for funding through the King County Veterans, Senior, and Human Services levy to be used to increase programs for diverse populations by an additional 5%. Secured $1.6 million in funds. Due to COVID-19 building closure in March 2020 we were not able to work on this goal. Develop outreach program to meet the needs of seniors not currently coming to the Senior Center Develop and implement an Equity and Inclusion Plan to assist in increasing participation from all of the community. Hire a half-time Resource Navigator and a half-time Administrative Assistant for the Hub. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 Recreation Division Strategic Goal CHARACTER  CHARACTER  CHARACTER  CHARACTER  CHARACTER  CHARACTER Increase awareness and enrollment by 50% in Maker Space classes. Increase use of the child care room to a level that it is at least 80% self-sustaining. Increase percentage of total registrations made online to 60%. Secure grant funding or other sources to support the Rec Riders program. Secure grant funding or other sources to support the operation of the REC Teen Center. Increase facility rental revenue by 10%. Currently at approximately 35%. Submitted and funding awarded in 2019. Secure sponsorship funding for Halloween event. Develop an internship program. Increase percentage of online transactions to 45%. Secure funding for outdoor recreation opportunities. Develop and implement an Equity and Inclusion Plan to assist in increasing participation from all of the community. Not completed. Not completed. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 Completed. Not completed. May need to develop a different pricing model. 234 2021-2022 Biennial Budget Section IV: Operating Budget White River Valley Museum and Mary Olson Farm Division Strategic Goal Build pathways and restore grave markers at Pioneer Cemetery. Completed.Review and catalog all back- logged accessions and move all non-exhibit artifacts and archives into collection's storage. CHARACTER Complete renovation of garage into classroom. Completed. CHARACTER  CHARACTER Create new educational curriculums for fieldtrips and heritage kits. CHARACTER Complete HVAC and permanent exhibit repairs at the Museum. SUSTAINABILITY Review an additional 10% of the artifact collection and remove items of poor quality or duplicates. Photograph 5% of object collection to add to Museum website via PastPerfect. Work with diverse communities to create a community-curated exhibit. Major Goals for 2021-2022 2019-2020 Goals Progress Towards 2019-2020 Goals Completed. 235 2021-2022 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 Auburn Community &Events Center continues to exhibit growth in its usage and revenue with weddings, reunions, corporate events and parties. In 2020 we are experiencing a decrease in overall facility rental revenue due to COVID-19 restrictions. PERFORMANCE MEASURES - PARKS, ARTS & RECREATION DEPARTMENT Volunteer Hours The Parks,Arts,and Recreation Department relies on volunteers to be youth sports coaches, museum docents, senior center hosts, and to serve 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 38,900 41,094 41,611 20,000 42,000 44,000 - 10,000 20,000 30,000 40,000 50,000 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Volunteer Hours 219 208 252 100 260 270 - 100 200 300 2017 2018 2019 2020 Est 2021 Goal 2022 GoalThousandsParticipation in Classes & Special Events $490 $533 $508 $200 $540 $550 $- $200 $400 $600 2017 2018 2019 2020 Est 2021 Goal 2022 GoalThousandsFacility Rental Revenue 236 2021-2022 Biennial Budget Section IV: Operating Budget 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. Improved economic conditions, combined with average weather, should allow for modest increases of rounds played and course revenues over the next budget cycle. Green Fee Revenue 2020 has been severely impacted by COVID-19-related issues.These include a 5-week closure followed by several restrictions and lost revenues.If restrict ions end by early spring 2021,we would expect revenues to increase approximately 10%in 2021. Assuming average weather, and no additional COVID-19 setbacks, green fee revenues should show modest growth throughout the next budget cycle. Power cart rentals and merchandise sales are closely tied to the number of rounds played,which correlates with fair weather.In years with average or bet ter weather and no extenuating circumstances,rounds played and revenues are consistent; 2020 revenue has been severely impacted by COVID-19 restrictions. Assuming average weather and COVID-19 issues subsiding,cart and merchandise revenues should continue to increase throughout the next budget cycle. Power Cart & Merchandise Revenue $1.53 $1.65 $1.69 $1.43 $1.58 $1.66 $1.0 $1.5 2017 2018 2019 2020 Est 2021 Goal 2022 GoalMillionsTotal Golf Course Operating Revenue $1.06 $1.13 $1.16 $1.05 $1.15 $1.19 $0.0 $0.5 $1.0 $1.5 2017 2018 2019 2020 Est 2021 Goal 2022 GoalMillionsGreen Fee Revenue $402 $449 $456 $380 $430 $470 $- $100 $200 $300 $400 $500 2017 2018 2019 2020 Est 2021 Goal 2022 GoalThousandsPower Cart & Merchandise Revenue 237 2021-2022 Biennial Budget Section IV: Operating Budget Department Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 4,604,472 4,282,627 4,178,167 5,080,409 5,276,327 2,036,101 2,212,521 2,116,021 2,240,739 2,332,133 Supplies 871,034 905,908 860,358 953,810 913,770 2,272,496 2,322,360 2,296,060 2,579,500 2,667,400 22,964 40,000 40,000 10,000 10,000 64,391 70,900 6,000 - - 17,401 8,500 1,500 - - 2,652,527 2,830,400 2,830,400 2,910,150 2,939,700 $ 12,541,386 $ 12,673,216 $ 12,328,506 $ 13,774,608 $ 14,139,330 Debt Service Interest Debt Service Principal 001.33 Parks Expenditures Interfund Payments For Service DEPARTMENT TOTAL Salaries & Wages Personnel Benefits Services & Charges Capital Outlay Department Employees 001 Parks, Arts and Recreation 2018 2019 2020 2021 2022 Parks FTEs 40.00 40.00 40.00 40.00 40.00 Golf FTEs 7.00 7.00 7.00 7.00 7.00 TOTAL PARKS, ARTS & RECREATION FTEs 47.00 47.00 47.00 47.00 47.00 Full Time Equivalent (FTE) 238 2021-2022 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, which accounts for gas tax revenues, with funds restricted for use in trail improvement projects. Fund Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 65,876 74,425 74,425 79,425 87,125 Motor Vehicle Fuel Tax 7,000 7,000 5,000 7,000 7,000 1,548 - - 700 700 $ 74,425 $ 81,425 $ 79,425 $ 87,125 $ 94,825 - - - - - 74,425 81,425 79,425 87,125 94,825 $ 74,425 $ 81,425 $ 79,425 $ 87,125 $ 94,825 Ending Fund Balance Total Expenditures Operating Transfers Out Investment Income Total Revenues Beginning Fund Balance 120 Recreation Trails Revenues Expenditures 239 2021-2022 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. Fund Budget 2019 Actual 2020 Adjusted Budget 2020 Estimate 2021 Budget 2022 Budget 2,019 2,020 2,020 2,021 2,022 615,903 665,416 665,416 819,996 1,031,996 150,803 241,000 241,000 216,000 240,000 472,505 275,000 - - 500,000 75,000 440,000 165,000 568,000 - League Fees 6,367 8,500 4,630 9,000 9,500 10,515 3,600 - 7,200 6,600 62,624 63,300 63,300 64,800 66,300 4,287 - 1,166 - - 49,259 - - - - 545,840 2,088,719 1,104,669 2,230,800 2,661,550 $ 1,993,103 $ 3,785,535 $ 2,245,181 $ 3,915,796 $ 4,515,946 - - - - - - - - - - - 10,000 10,000 5,000 5,000 1,327,688 2,999,633 1,415,185 2,878,800 3,725,050 665,416 775,902 819,996 1,031,996 785,896 $ 1,993,103 $ 3,785,535 $ 2,245,181 $ 3,915,796 $ 4,515,946 Ending Fund Balance Total Expenditures Capital Outlay Expenditures Operating Transfer In Total Revenues 321 Municipal Park . Construction Revenues Salaries & Wages Personnel Benefits Services & Charges Investment Income Rentals & Leases Contributions & Donations Beginning Fund Balance Property Taxes (Prop 2 Levy) State Grants Interlocal Grants Insurance Recovery 240 2021-2022 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 creating and maintaining beautiful grounds. • Be thorough in documenting records. • Be dedicated to protecting the faith and trust the community has placed in us. Department Overview Mountain View Cemetery, a division of the City of Auburn Parks, Arts & Recreation Department, is a self-supporting municipal cemetery that does not rely on any tax revenues for operation or maintenance. Unique to the community, Mountain View Cemetery is a peaceful, quiet, and beautiful setting, nestled on Auburn's west hill overlooking Mt. Rainier and the Green River Valley. The park- like setting includes rolling well-kept lawns, landscaped flowering gardens, and other features attesting to the value of life. A professional staff of six conducts over 300 interments annually and ensures fiscal responsibility. As an endowed care facility, all above ground structures, roadways, turf and landscaping are maintained by City staff now and in the future. The Cemetery serves many area funeral homes and offers a full range of above-ground and below-ground interment options, including Trigard Burial and Cremation Vaults for families choosing either casket or urn placement Accomplishments and Objectives Strategic Goal  CHARACTER  CHARACTER  CHARACTER Complete Phase 1 of asphalt overlay of roads. Work on the construction of new open-air 96-crypt mausoleum. Work on a comprehensive plan to train temporary employees at the start of their hire. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 New architectural design plans and permits for new mausoleum. Mausoleum project goes to bid / secure contractor. Explore options for new double depth section in the cemetery. Phases 1 and 2 of asphalt overlay of roads was completed in 2020. Preliminary plans/drawings and geotechnical testing completed in April 2020. Comprehensive plan completed 2019. In 2020, the cemetery will not be hiring temporary employees. 241 2021-2022 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 FUND Interments We will continue to focus on new section design to incorporate new ideas and products.Existing property of older sections will be reexamined and planned for additional inventory as appropriate. Inurnments 124 106 117 128 125 130 - 50 100 150 200 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Interments 140 157 136 135 140 145 0 50 100 150 200 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Inurnments $522 $586 $521 $545 $550 $575 $- $200 $400 $600 2017 2018 2019 2020 Est 2021 Goal 2022 GoalThousandsLot Sale Revenue 242 2021-2022 Biennial Budget Section IV: Operating Budget 2021 – 2022 Working Capital Budget 436 436 436 436 436 OPERATING FUND:466 466 466 466 466 OPERATING REVENUES 343.601 Settings 51,455 50,000 40,000 50,000 53,300 343.602 Openings & Closings 272,320 240,000 235,000 245,000 260,900 343.603 Recordings 15,500 14,000 14,000 15,000 16,000 343.604 Liners 123,561 100,000 110,000 110,000 117,200 343.607 Vases 25,984 25,000 18,000 25,000 26,600 343.609 Lot Sales 521,312 425,000 475,000 475,000 505,900 343.610 Vault Installation 14,875 17,000 10,000 14,000 14,900 343.611 Other 24,825 15,000 12,000 15,000 16,000 343.612 Marker Sales 301,631 200,000 210,000 250,000 266,300 361.110 Investment Income 18,659 1,000 - 4,600 3,300 397.100 Operating Transfers In - 100,000 - - - 367-399 Miscellaneous Revenue (6,527) - - - - TOTAL OPERATING REVENUES 1,363,595$ 1,187,000$ 1,124,000$ 1,203,600$ 1,280,400$ OPERATING EXPENDITURES 536.000.10 Salaries & Wages 458,170 473,497 473,497 495,692 510,238 536.000.20 Benefits 202,127 291,646 291,646 271,278 282,910 536.000.30 Supplies 245,076 221,700 221,700 261,700 261,700 536.000.40 Services & Charges 149,639 157,400 157,400 157,200 160,400 597.100.55 Operating Transfers Out - 100,000 100,000 - - 536.000.90 Interfund Payments for Service 142,569 196,000 196,000 158,950 170,800 590.100.05 Other Uses 46,656 - - - - TOTAL OPERATING EXPENDITURES 1,244,237$ 1,440,243$ 1,440,243$ 1,344,820$ 1,386,048 REVENUES LESS EXPENDITURES 119,358$ (253,243)$ (316,243)$ (141,220)$ (105,648)$ BEGINNING WORKING CAPITAL - January 1 702,687 822,045 822,045 505,802 364,582 ENDING WORKING CAPITAL - December 31 822,045 568,802 505,802 364,582 258,934 NET CHANGE IN WORKING CAPITAL (*)119,358$ (253,243)$ (316,243)$ (141,220)$ (105,648)$ CAPITAL FUND: CAPITAL REVENUES 361.110 Investment Income 5,669 - - 800 1,000 397.100 Operating Transfers In - 155,400 155,400 - - TOTAL CAPITAL REVENUES 5,669$ 155,400$ 155,400$ 800$ 1,000$ CAPITAL EXPENDITURES 590.100.41 Services & Charges 38 100 - 100 100 590.100.64 Increase In Fixed Assets - Equipment - - - - - 590.100.65 Construction Projects - 405,400 365,400 40,000 - 590.100.55 Operating Transfers Out - - - - - TOTAL CAPITAL EXPENDITURES 38$ 405,500$ 365,400$ 40,100$ 100$ BEGINNING WORKING CAPITAL - January 1 253,352 258,983 258,983 48,983 9,683 ENDING WORKING CAPITAL - December 31 258,983 8,883 48,983 9,683 10,583 NET CHANGE IN WORKING CAPITAL (*)5,631$ (250,100)$ (210,000)$ (39,300)$ 900$ Total Change in Working Capital 124,989$ (503,343)$ (526,243)$ (180,520)$ (104,748)$ (*) Working Capital = Current Assets minus Current Liabilities 2021 Budget 2022 Budget 436 Cemetery (includes 466 Cemetery - Capital) 2019 Actual 2020 Adjusted Budget 2020 Estimate 243 2021-2022 Biennial Budget Section IV: Operating Budget Department Employees 436 Cemetery FTEs 2018 2019 2020 2021 2022 Cemetery FTEs 6.00 6.00 6.00 6.00 6.00 TOTAL CEMETERY FTEs 6.00 6.00 6.00 6.00 6.00 Full Time Equivalent (FTE) 244 F.T.E. = Full Time Equivalent Director of Innovation and Technology David Travis 18 F.T.E. IT Business Systems Analyst (4) Support Specialist (3) Administrative Assistant Project Manager Systems Analyst Assistant Director of Innovation and Technology GIS Specialist Network Analyst Technical Services Manager GIS Analyst Network Engineer (2) 245 246 2021-2022 Biennial Budget Section IV: Operating Budget INNOVATION AND TECHNOLOGY Mission Statement To be the technology partner of choice for the City of Auburn by helping departments create, build, and maintain the most innovative, reliable and cost-effective technology solutions and to meet our customers' growing needs by providing best in class technical support and leadership. To be the technology thought leaders for the City, to provide innovative technology solutions, to be rapidly responsive to customer needs, to think regionally and to act locally, and to always place the needs of our citizens as our top priority. Department Overview The Innovation and Technology Department (IT) oversees all technology for the City and is comprised of three functional divisions: Geographic Information Systems (GIS), Desktop Services, and Network Services, which includes applications, servers, computers, network devices, printers, phones and storage services. The department also supports and negotiates with vendors and telecommunications services and leases. The department manages and administers support to over 430 City staff, providing technical support for all departments within the City including the Executive branch, provides direct support for software and hardware technology for over 150 software applications, 3,000 hardware devices on multiple software platforms, and at 12 City locations. The department also provides various levels of contracted remote and onsite technical services and support for the cities of Algona and Pacific as well as Valley Regional Fire Service GIS services, on a cost recovery basis. Auburn’s IT Department is also a board member for the Community Connectivity Consortium, a regional group of cities and counties formed to develop a high speed fiber optic communication and data backbone that circles Lake Washington and connects the cities on a shared high speed network. Accomplishments and Objectives Strategic Goal SERVICE  SUSTAINABILITY  SERVICE Implemented See Click Fix for citizen reporting and communication, GovQA for constituency engagement, MS Teams for video conferencing and many other integrations to improve engagement. Continued quarterly in-person trainings and regular web-based videos for staff. In addition, built an on-boarding package for new staff and formed a customer success team that was assigned to each department to better understand their needs. Added several new datasets, stories and integrations that allow more content to be available to more citizens. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 Look to add internal-only tools for budgeting and data exposure now that the open data platform is owned by Tyler Technologies . Work with HR to populate and promote the NeoGov LEARN module that will be an online training for all staff. Continue to look at enhanced features and further integrations for eGovernment services and internal citizen technology engagement . Increase staff access, knowledge, and skills in the utilization of technology. Continue to expand Auburn's OpenGov and turn on more datasets and features. In addition, build "stories" that can present and share the data in a more user friendly manner. 247 2021-2022 Biennial Budget Section IV: Operating Budget Strategic Goal  SUSTAINABILITY   SUSTAINABILITY  SERVICE  SUSTAINABILITY  SERVICE  SERVICE  SERVICE Continue to find value-adding, cost- efficient projects that meet our Internet of Things (IoT) strategy. Continue to work towards a completely mobile-enabled workforce. This would allow, with the appropriate policy and permissions, a staff member to work anytime, anywhere. Reduced costs by negotiating multi-year licensing contracts with vendors. While we continue to expand as mentioned above, this direct project of wireless broadband to low-income students was put on hold. This is because the school district is directly tackling this, and Comcast rolled out a specific plan for it. In addition, after much research, it was found the need was not as great as we thought. Through the 2019-20 biennium, we were able to eliminate multpile single-use applications by moving those functions to enterprise applications. Continue to find value-adding, cost- efficient projects that meet our Internet of Things (IoT) strategy. Continued to look at smart lighting, smart camera, sensors and other IoT devices that bring value to the City. Expanded infrastructure (including WiFi), in addition to building a fiber ring that allows for redundancy and resiliency. Connected all City-owned buildings, and also expanded to the C3 and other neighboring cities. Continued this effort by negotiating existing vendor agreements and forming partnerships with local businesses. Continue to find standalone applications and applications that share similar business process for integration. This was done and also used to decommission applications that were no longer needed. As an example, PowerDMS, Lynda.com, Barracuda, etc. Continue this on-going effort to have a modern, value-adding inventory of applications. Continue to gain efficiencies through the use of technology. Continue this expansion and upgrade speed/capacity. Look at connectivity to the cloud to support other goals. Expand wireless broadband services to low-income students. Pending council and approval and budget, expand key areas identified by the school district. Provide for the public good by advancing development and access to new technologies and information including fiber, wireless, and economic development options. Continue to find key areas that provide expansion, redundancy, faster speeds and cost-saving benefits. Continue to look for partnership opportunities to find ways to increase technology to benefit the community. 2019-2020 Goals Progress Towards 2019-2020 Goals Major Goals for 2021-2022 Continue to gain efficiencies through the use of technology. We are always looking to implement value-adding solutions to gain efficiencies and savings. 248 2021-2022 Biennial Budget Section IV: Operating Budget The purpose of the Enterprise GIS activity 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 a 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.Requests for services 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) 75% 90%90% 97%100%100% 0% 20% 40% 60% 80% 100% 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Percentage of Calls Completed in Service Level Agreement 6.55 7.86 8.51 9.00 10.00 10.00 0 2 4 6 8 10 12 2017 2018 2019 2020 Est 2021 Goal 2022 GoalMillionsNumber of Hits on GIS Portal Site 99%98%98%98%99%99% 0% 25% 50% 75% 100% 2017 2018 2019 2020 Est 2021 Goal 2022 Goal Percentage of Time the Network is Available 249 2021-2022 Biennial Budget Section IV: Operating Budget 2021 – 2022 Working Capital Budget 518 518 518 518 518 OPERATING FUND:568 568 568 568 568 OPERATING REVENUES 348.800 Interfund Operating Charges 4,875,952 5,339,400 5,339,400 5,382,950 5,591,300 341.800 Intergovernmental Services 98,886 80,000 80,000 60,000 60,000 361.110 Investment Income 53,724 - - 18,800 19,900 397.110 Operating Transfers In 91,565 269,953 135,000 50,000 - 369.900 Miscellaneous Revenue 1,052 - - - - 399.610 Other Revenues 17,466 - - - - TOTAL OPERATING REVENUES 5,138,645$ 5,689,353$ 5,554,400$ 5,511,750$ 5,671,200$ OPERATING EXPENDITURES 518.880.10 Salaries & Wages 1,679,496 1,666,792 1,680,392 1,848,946 1,922,093 518.880.20 Benefits 628,631 910,149 915,949 887,122 925,139 518.880.30 Supplies 505,132 424,000 424,000 384,500 384,500 518.880.40 Services & Charges 2,053,802 2,405,600 2,405,600 2,377,700 2,387,500 597.100.55 Operating Transfers Out - 500,000 - 500,000 - 590.100.05 Net Increase in Restricted Assets 213,861 - - - - 518.880.90 Interfund Payments for Service 84,211 93,300 93,300 164,100 165,600 TOTAL OPERATING EXPENDITURES 5,165,134$ 5,999,841$ 5,519,241$ 6,162,368$ 5,784,832$ REVENUES LESS EXPENDITURES (26,488) (310,488)$ 35,159$ (650,618)$ (113,632)$ BEGINNING WORKING CAPITAL - January 1 2,235,865 2,209,376 2,209,376 2,244,535 1,593,917 ENDING WORKING CAPITAL - December 31 2,209,376 1,898,888 2,244,535 1,593,917 1,480,285 NET CHANGE IN WORKING CAPITAL (*)(26,488)$ (310,488)$ 35,159$ (650,618)$ (113,632)$ CAPITAL FUND: CAPITAL REVENUES 361.110 Investment Income 33,143 - - 4,700 3,400 397.110 Operating Transfer In 32,668 525,000 - 575,000 - TOTAL CAPITAL REVENUES 65,810$ 525,000$ -$ 579,700$ 3,400$ CAPITAL EXPENDITURES 590.100.10 Salaries & Wages 4,357 - - - - 590.100.20 Benefits 2,277 - - - - 590.100.41 Services & Charges 223 300 300 200 200 597.100.55 Operating Transfers Out - - - - - 590.100.60 Capital Projects & Equipment 139,872 1,186,527 900,000 489,000 414,000 TOTAL CAPITAL EXPENDITURES 146,729$ 1,186,827$ 900,300$ 489,200$ 414,200$ BEGINNING WORKING CAPITAL - January 1 1,526,533 1,445,614 1,445,614 545,314 635,814 ENDING WORKING CAPITAL - December 31 1,445,614 783,787 545,314 635,814 225,014 NET CHANGE IN WORKING CAPITAL (*)(80,918)$ (661,827)$ (900,300)$ 90,500$ (410,800)$ Total Change in Working Capital (107,407)$ (972,315)$ (865,141)$ (560,118)$ (524,432)$ (*) Working Capital = Current Assets minus Current Liabilities 2021 Budget 2022 Budget 518 Innovation & Technology (includes 568 IT - Capital) 2019 Actual 2020 Adjusted Budget 2020 Estimate 250 2021-2022 Biennial Budget Section IV: Operating Budget Department Employees 518 Innovation and Technology Department 2018 2019 2020 2021 2022 Innovation and Technology Department FTEs 17.00 18.00 18.00 18.00 18.00 TOTAL IT FTEs 17.00 18.00 18.00 18.00 18.00 Full Time Equivalent (FTE) 1.0 FTE - The 2019/2020 Adopted Budget included an additional IT Business Systems Analyst position. 251 252 2021-2022 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 •2021 Budgeted Revenue by Type, All Funds (Table) •2021 Budgeted Expenditures by Object, All Funds (Table) •2022 Budgeted Revenue by Type, All Funds (Table) •2022 Budgeted Expenditures by Object, All Funds (Table) •2021 Budget Summary, Operating Funds (Table) •2021 Budget Summary, Capital Funds (Table) •2022 Budget Summary, Operating Funds (Table) •2022 Budget Summary, Capital Funds (Table) •Relationship between Fund and City Structure (Table) •2021 & 2022 – Budgeted Expenditures by Administrative Structure (Table) •2021 – Budgeted General Fund Expenditures by Department (Graph) •2022 – Budgeted General Fund Expenditures by Department (Graph) •2021 & 2022 – Budgeted General Fund Expenditures by Cost Center (Table) •2021 & 2022 – Budgeted Interfund Operating Transfers (Table) 253 2021-2022 Biennial Budget Section V: Budget Details 2021 Budgeted Revenue by Type, All Funds Licenses &Charges for Fines & Permits Services Forfeitures 57,100,000$ 2,029,400$ 4,320,220$ 7,419,290$ 722,200$ Arterial Street - - 2,193,730 500,000 - Local Street - - - - - Hotel/Motel Tax 135,000 - - 2,500 - Arterial Street Preservation 2,040,400 - 741,250 - - Drug Forfeiture - - - 16,000 125,000 Housing & Community Development - - 600,000 - - Recreational Trails - - 7,000 - - Business Improvement Area 55,000 - - - - Cumulative Reserve - - - - - Mitigation Fees - - - 1,130,400 - City Hall Annex 2010 A&B Bond - - 332,100 - - Local Revitalization 2010 C&D Bond 250,000 - 98,800 - - SCORE 2009 A&B Bond - - 488,760 877,340 - LID #249 - - - - - LID #350 - - - - - Golf / Cemetery 2016 Refunding - - - - - Municipal Park Construction 216,000 - 568,000 9,000 - Capital Improvements 1,900,000 - 712,010 232,470 - Local Revitalization - - - - - Water - - - 16,311,200 - Sewer - - - 9,601,630 - Sewer Metro - - - 20,319,350 - Storm Drainage - - 255,970 10,607,050 - Solid Waste - - 60,000 16,669,900 - Airport - - - 474,000 - Cemetery - - - 1,199,000 - Insurance - - - - - Workers' Compensation - - - - - Facilities - - - 3,580,100 - Innovation and Technology (includes Multimedia)- - - 6,653,150 - Equipment Rental - - - 460,200 - Fire Pension - - 87,500 - - SKHHP (South King Housing and Homelessness Partners)- - - - - PERMANENT FUNDSCemetery Endowment Care - - - 47,500 - 61,696,400$ 2,029,400$ 10,465,340$ 96,110,080$ 847,200$ TOTAL BUDGETCAPITAL PROJECTSENTERPRISE FUNDSINTERNAL SERVICE FUNDSFIDUCIARY FUNDSGENERAL FUND SPECIAL REVENUE FUNDSDEBT SERVICEFund Taxes Intergov't 254 2021-2022 Biennial Budget Section V: Budget Details 2021 Budgeted Revenue by Type, All Funds (continued) Miscellaneous Interfund Other Beginning Total Revenue Transfers Sources Fund Balance Resources 1,092,600$ 162,000$ 25,000$ 19,948,152$ 92,818,862$ Arterial Street 6,200 2,248,150 - 1,015,159 5,963,239 Local Street 10,600 2,350,000 - 1,321,778 3,682,378 Hotel/Motel Tax 1,600 - - 225,286 364,386 Arterial Street Preservation 12,400 - - 1,606,304 4,400,354 Drug Forfeiture 6,600 - - 957,967 1,105,567 Housing & Community Development - - - 42,904 642,904 Recreational Trails 700 - - 79,425 87,125 Business Improvement Area 700 - - 96,325 152,025 Cumulative Reserve 101,000 - - 6,383,315 6,484,315 Mitigation Fees 87,160 - - 12,420,562 13,638,122 City Hall Annex 2010 A&B Bond - 1,313,200 - 4,489 1,649,789 Local Revitalization 2010 C&D Bond 270 225,000 - 33,593 607,663 SCORE 2009 A&B Bond - - - - 1,366,100 LID #249 10 - - 1,669 1,679 LID #350 960 - - 403 1,363 Golf / Cemetery 2016 Refunding - 371,000 - - 371,000 Municipal Park Construction 72,000 2,230,800 - 819,996 3,915,796 Capital Improvements 50,900 1,368,800 - 7,705,844 11,970,024 Local Revitalization 1,000 - - 244,000 245,000 Water 154,000 10,643,610 3,655,200 17,976,656 48,740,666 Sewer 144,700 - 686,800 18,600,338 29,033,468 Sewer Metro 16,600 - - 2,066,136 22,402,086 Storm Drainage 147,900 - 514,100 19,513,159 31,038,179 Solid Waste 45,600 - - 5,753,618 22,529,118 Airport 4,811,900 3,000,000 - 831,334 9,117,234 Cemetery 5,400 - - 554,785 1,759,185 Insurance 12,800 - - 1,741,353 1,754,153 Workers' Compensation 1,124,400 - 15,000 2,382,027 3,521,427 Facilities 133,000 - - 986,936 4,700,036 Innovation and Technology (includes Multimedia)26,300 625,000 - 3,142,721 10,447,171 Equipment Rental 3,868,100 1,025,420 - 6,488,465 11,842,185 Fire Pension 16,000 - - 2,033,441 2,136,941 SKHHP (South King Housing and Homelessness Partners)253,100 - - 241,645 494,745 PERMANENT FUNDSCemetery Endowment Care 16,120 - - 1,983,146 2,046,766 12,220,620$ 25,562,980$ 4,896,100$ 137,202,931$ 351,031,051$ TOTAL BUDGETCAPITAL PROJECTSENTERPRISE FUNDSINTERNAL SERVICE FUNDSFIDUCIARY FUNDSGENERAL FUND SPECIAL REVENUE FUNDSDEBT SERVICEFund 255 2021-2022 Biennial Budget Section V: Budget Details 2021 Budgeted Expenditures by Object, All Funds (10 & 20)(30)(40)(60) Personnel Supplies Services Capital 47,914,527$ 1,642,510$ 22,362,340$ 98,000$ Arterial Street 350,000 - 180,000 4,729,980 Local Street 235,000 - 700 2,115,000 Hotel/Motel Tax 57,760 3,200 116,150 - Arterial Street Preservation 188,000 - 25,000 2,623,250 Drug Forfeiture 218,074 55,200 78,200 - Housing & Community Development 214,000 110,000 216,000 60,000 Recreational Trails - - - - Business Improvement Area - 1,000 89,000 - Cumulative Reserve - - - - Mitigation Fees - - 119,200 - 1998 Library Bond - - - - City Hall Annex 2010 A&B Bond - - - - Local Revitalization 2010 C&D Bond - - - - SCORE 2009 A&B Bond - - - - LID #249 - - - - LID #350 - - - - Golf / Cemetery 2016 Refunding - - - - Municipal Park Construction - - 5,000 2,878,800 Capital Improvements - - - 3,571,120 Local Revitalization - - - 245,000 Water 5,119,307 359,850 4,745,900 9,898,610 Sewer 2,722,638 163,050 3,241,300 3,263,000 Sewer Metro - - 20,331,250 - Storm Drainage 4,519,576 82,050 2,148,430 4,233,100 Solid Waste - 48,200 16,270,530 - Airport 369,196 362,000 267,900 2,891,500 Cemetery 766,970 261,700 157,300 40,000 Insurance 175,000 - 7,900 - Workers' Compensation 250,000 - 461,100 - Facilities 1,272,321 140,200 1,407,700 - Innovation and Technology (includes Multimedia)3,308,220 420,650 2,867,000 489,000 Equipment Rental 1,048,437 1,153,840 570,750 3,247,900 Fire Pension 187,204 - 12,000 - SKHHP (South King Housing and Homelessness Partners)- - 307,860 - PERMANENT FUNDSCemetery Endowment Care - - - - 68,916,230$ 4,803,450$ 75,988,510$ 40,384,260$ SPECIAL REVENUE FUNDSDEBT SERVICETOTAL BUDGETCAPITAL PROJECTSENTERPRISE FUNDSINTERNAL SERVICE FUNDSFIDUCIARY FUNDSFund GENERAL FUND 256 2021-2022 Biennial Budget Section V: Budget Details 2021 Budgeted Expenditures by Object, All Funds (continued) (70 & 80)(90)Interfund Ending Total Debt Service Interfund Srv.Transfers Fund Balance Budget -$ 9,835,400$ 441,300$ 10,524,785$ 92,818,862$ Arterial Street 206,900 69,050 - 427,309 5,963,239 Local Street - 13,250 - 1,318,428 3,682,378 Hotel/Motel Tax - - - 187,276 364,386 Arterial Street Preservation - - 50,000 1,514,104 4,400,354 Drug Forfeiture - 13,400 128,120 612,573 1,105,567 Housing & Community Development - - - 42,904 642,904 Recreational Trails - - - 87,125 87,125 Business Improvement Area - - - 62,025 152,025 Cumulative Reserve - - - 6,484,315 6,484,315 Mitigation Fees - - 4,146,280 9,372,642 13,638,122 1998 Library Bond - - - - - City Hall Annex 2010 A&B Bond 1,645,300 - - 4,489 1,649,789 Local Revitalization 2010 C&D Bond 573,800 - - 33,863 607,663 SCORE 2009 A&B Bond 1,366,100 - - - 1,366,100 LID #249 - - - 1,679 1,679 LID #350 - - - 1,363 1,363 Golf / Cemetery 2016 Refunding 371,000 - - - 371,000 Municipal Park Construction - - - 1,031,996 3,915,796 Capital Improvements - - 4,361,600 4,037,304 11,970,024 Local Revitalization - - - - 245,000 Water 2,625,400 1,937,400 11,051,776 13,002,423 48,740,666 Sewer 555,200 1,578,600 383,167 17,126,513 29,033,468 Sewer Metro - - - 2,070,836 22,402,086 Storm Drainage 537,900 2,096,200 444,667 16,976,256 31,038,179 Solid W aste - 632,100 - 5,578,288 22,529,118 Airport 378,100 110,600 3,000,000 1,737,938 9,117,234 Cemetery - 158,950 - 374,265 1,759,185 Insurance - - - 1,571,253 1,754,153 Workers' Compensation - 159,700 6,000 2,644,627 3,521,427 Facilities - 227,900 1,028,070 623,845 4,700,036 Innovation and Technology (includes Multimedia)- 276,850 500,000 2,585,451 10,447,171 Equipment Rental - 343,750 22,000 5,455,508 11,842,185 Fire Pension - 11,000 - 1,926,737 2,136,941 SKHHP (South King Housing and Homelessness Partners)- - - 186,885 494,745 PERMANENT FUNDSCemetery Endowment Care - - - 2,046,766 2,046,766 8,259,700$ 17,464,150$ 25,562,980$ 109,651,771$ 351,031,051$ SPECIAL REVENUE FUNDSDEBT SERVICETOTAL BUDGETCAPITAL PROJECTSENTERPRISE FUNDSINTERNAL SERVICE FUNDSFIDUCIARY FUNDSFund GENERAL FUND 257 2021-2022 Biennial Budget Section V: Budget Details 2022 Budgeted Revenue by Type, All Funds Licenses &Charges for Fines & Permits Services Forfeitures 63,489,100$ 2,264,300$ 4,412,320$ 7,871,830$ 731,400$ Arterial Street - - 1,170,000 1,500,000 - Local Street - - - - - Hotel/Motel Tax 165,000 - - 2,500 - Arterial Street Preservation 2,047,400 - - - - Drug Forfeiture - - - 18,000 125,000 Housing & Community Development - - 600,000 - - Recreational Trails - - 7,000 - - Business Improvement Area 55,000 - - - - Cumulative Reserve - - - - - Mitigation Fees - - - 1,106,400 - 1998 Library Bond - - - - - City Hall Annex 2010 A&B Bond - - 321,300 - - Local Revitalization 2010 C&D Bond 250,000 - 93,400 - - SCORE 2009 A&B Bond - - 475,160 891,540 - LID #249 - - - - - LID #350 - - - - - Golf / Cemetery 2016 Refunding - - - - - Municipal Park Construction 240,000 - 500,000 9,500 - Capital Improvements 2,200,000 - 780,000 - - Local Revitalization - - - - - Water - - 225,000 16,994,650 - Sewer - - - 9,912,480 - Sewer Metro - - - 20,996,400 - Storm Drainage - - - 10,861,370 - Solid Waste - - 60,000 18,525,400 - Airport - - 422,220 484,000 - Cemetery - - - 1,277,100 - Insurance - - - - - Workers' Compensation - - - - - Facilities - - - 3,578,500 - Innovation and Technology (includes Multimedia)- - - 6,881,100 - Equipment Rental - - - 461,500 - Fire Pension - - 88,400 - - SKHHP (South King Housing and Homelessness Partners)- - - - - PERMANENT FUNDSCemetery Endowment Care - - - 47,500 - 68,446,500$ 2,264,300$ 9,154,800$ 101,419,770$ 856,400$ Fund Taxes Intergov't GENERAL FUND SPECIAL REVENUE FUNDSDEBT SERVICEFIDUCIARY FUNDSTOTAL BUDGETCAPITAL PROJECTSENTERPRISE FUNDSINTERNAL SERVICE FUNDS 258 2021-2022 Biennial Budget Section V: Budget Details 2022 Budgeted Revenue by Type, All Funds (continued) Miscellaneous Interfund Other Beginning Total Revenue Transfers Sources Fund Balance Resources 1,120,300$ 2,024,000$ 25,000$ 10,524,785$ 92,463,035$ Arterial Street 252,100 2,856,200 - 427,309 6,205,609 Local Street 10,500 1,650,000 - 1,318,428 2,978,928 Hotel/Motel Tax 1,400 - - 187,276 356,176 Arterial Street Preservation 11,400 - - 1,514,104 3,572,904 Drug Forfeiture 5,000 - - 612,573 760,573 Housing & Community Development - - - 42,904 642,904 Recreational Trails 700 - - 87,125 94,825 Business Improvement Area 400 - - 62,025 117,425 Cumulative Reserve 80,000 - - 6,484,315 6,564,315 Mitigation Fees 55,500 - - 9,372,642 10,534,542 1998 Library Bond - - - - - City Hall Annex 2010 A&B Bond - 1,316,000 - 4,489 1,641,789 Local Revitalization 2010 C&D Bond 270 223,700 - 33,863 601,233 SCORE 2009 A&B Bond - - - - 1,366,700 LID #249 10 - - 1,679 1,689 LID #350 10 - - 1,363 1,373 Golf / Cemetery 2016 Refunding - 371,300 - - 371,300 Municipal Park Construction 72,900 2,661,550 - 1,031,996 4,515,946 Capital Improvements 87,400 42,510 - 4,037,304 7,147,214 Local Revitalization - - - - - Water 121,900 9,224,010 3,183,200 13,002,423 42,751,183 Sewer 132,600 - 703,400 17,126,513 27,874,993 Sewer Metro 16,300 - - 2,070,836 23,083,536 Storm Drainage 126,700 - 526,600 16,976,256 28,490,926 Solid W aste 44,200 - - 5,578,288 24,207,888 Airport 1,048,300 1,400,000 - 1,737,938 5,092,458 Cemetery 4,300 - - 374,265 1,655,665 Insurance 12,000 - - 1,571,253 1,583,253 Workers' Compensation 1,129,900 - 15,000 2,644,627 3,789,527 Facilities 116,000 - - 623,845 4,318,345 Innovation and Technology (includes Multimedia)26,100 - - 2,585,451 9,492,651 Equipment Rental 3,833,360 - - 5,455,508 9,750,368 Fire Pension 15,200 - - 1,926,737 2,030,337 SKHHP (South King Housing and Homelessness Partners)252,300 - - 186,885 439,185 PERMANENT FUNDSCemetery Endowment Care 16,630 - - 2,046,766 2,110,896 8,593,680$ 21,769,270$ 4,453,200$ 109,651,771$ 326,609,691$ FIDUCIARY FUNDSTOTAL BUDGETCAPITAL PROJECTSENTERPRISE FUNDSINTERNAL SERVICE FUNDSGENERAL FUND SPECIAL REVENUE FUNDSDEBT SERVICEFund 259 2021-2022 Biennial Budget Section V: Budget Details 2022 Budgeted Expenditures by Object, All Funds (10 & 20)(30)(40)(60) Personnel Supplies Services Capital 50,518,026$ 1,587,570$ 23,230,060$ 10,000$ Arterial Street 408,000 - 185,000 5,037,000 Local Street 148,500 - 700 1,501,500 Hotel/Motel Tax 57,760 3,200 116,150 - Arterial Street Preservation 170,800 - 150,000 1,629,200 Drug Forfeiture 226,731 38,200 78,200 - Housing & Community Development 225,000 105,000 210,000 60,000 Recreational Trails - - - - Business Improvement Area - 1,000 89,000 - Cumulative Reserve - - - - Mitigation Fees - - 543,700 - 1998 Library Bond - - - - City Hall Annex 2010 A&B Bond - - - - Local Revitalization 2010 C&D Bond - - - - SCORE 2009 A&B Bond - - - - LID #249 - - - - LID #350 - - - - Golf / Cemetery 2016 Refunding - - - - Municipal Park Construction - - 5,000 3,725,050 Capital Improvements - - - 1,277,510 Local Revitalization - - - - Water 5,227,814 359,850 4,709,430 8,744,010 Sewer 3,073,136 166,050 3,246,330 3,419,000 Sewer Metro - - 21,008,800 - Storm Drainage 4,605,561 82,050 2,121,770 4,329,000 Solid Waste - 48,200 18,016,480 - Airport 379,947 368,000 279,300 1,780,340 Cemetery 793,148 261,700 160,500 - Insurance 175,000 - 8,200 - Workers' Compensation 250,000 - 466,900 - Facilities 1,255,166 140,200 1,384,750 - Innovation and Technology (includes Multimedia)3,440,394 420,650 2,877,900 414,000 Equipment Rental 1,084,858 1,044,200 576,950 1,434,900 Fire Pension 192,804 - 7,000 - SKHHP (South King Housing and Homelessness Partners)- - 315,450 - PERMANENT FUNDSCemetery Endowment Care - - - - 72,232,645$ 4,625,870$ 79,787,570$ 33,361,510$ TOTAL BUDGETENTERPRISE FUNDSINTERNAL SERVICE FUNDSFIDUCIARY FUNDSSPECIAL REVENUE FUNDSDEBT SERVICECAPITAL PROJECTSFund GENERAL FUND 260 2021-2022 Biennial Budget Section V: Budget Details 2022 Budgeted Expenditures by Object, All Funds (continued) (70 & 80)(90)Interfund Ending Total Debt Service Interfund Srv.Transfers Fund Balance Budget -$ 9,888,060$ 371,300$ 6,858,019$ 92,463,035$ Arterial Street 206,200 56,200 - 313,209 6,205,609 Local Street - 13,800 - 1,314,428 2,978,928 Hotel/Motel Tax - - - 179,066 356,176 Arterial Street Preservation - - 185,000 1,437,904 3,572,904 Drug Forfeiture - 13,400 - 404,042 760,573 Housing & Community Development - - - 42,904 642,904 Recreational Trails - - - 94,825 94,825 Business Improvement Area - - - 27,425 117,425 Cumulative Reserve - - 1,950,000 4,614,315 6,564,315 Mitigation Fees - - 5,307,750 4,683,092 10,534,542 1998 Library Bond - - - - - City Hall Annex 2010 A&B Bond 1,637,300 - - 4,489 1,641,789 Local Revitalization 2010 C&D Bond 567,100 - - 34,133 601,233 SCORE 2009 A&B Bond 1,366,700 - - - 1,366,700 LID #249 - - - 1,689 1,689 LID #350 - - - 1,373 1,373 Golf / Cemetery 2016 Refunding 371,300 - - - 371,300 Municipal Park Construction - - - 785,896 4,515,946 Capital Improvements - - 2,411,700 3,458,004 7,147,214 Local Revitalization - - - - - Water 2,394,000 2,023,350 9,274,010 10,018,719 42,751,183 Sewer 553,600 1,629,750 50,000 15,737,127 27,874,993 Sewer Metro - - - 2,074,736 23,083,536 Storm Drainage 537,400 2,135,300 124,000 14,555,845 28,490,926 Solid W aste - 655,000 - 5,488,208 24,207,888 Airport 336,300 115,400 1,400,000 433,171 5,092,458 Cemetery - 170,800 - 269,517 1,655,665 Insurance - - - 1,400,053 1,583,253 Workers' Compensation - 167,100 - 2,905,527 3,789,527 Facilities - 248,600 695,510 594,119 4,318,345 Innovation and Technology (includes Multimedia)- 275,700 - 2,064,007 9,492,651 Equipment Rental - 374,400 - 5,235,060 9,750,368 Fire Pension - 11,400 - 1,819,133 2,030,337 SKHHP (South King Housing and Homelessness Partners)- - - 123,735 439,185 PERMANENT FUNDSCemetery Endowment Care - - - 2,110,896 2,110,896 7,969,900$ 17,778,260$ 21,769,270$ 89,084,666$ 326,609,691$ TOTAL BUDGETENTERPRISE FUNDSINTERNAL SERVICE FUNDSFIDUCIARY FUNDSSPECIAL REVENUE FUNDSDEBT SERVICECAPITAL PROJECTSFund GENERAL FUND 261 2021-2022 Biennial Budget Section V: Budget Details 2021 Budget Summary, Operating Funds Beginning Fund Balance 2021 Resources 2021 Expenditures Ending Fund Balance $19,948,152 $72,870,710 $82,294,077 $10,524,785 Hotel/Motel Tax 225,286 139,100 177,110 187,276 Drug Forfeiture 957,967 147,600 492,994 612,573 Housing & Community Development 42,904 600,000 600,000 42,904 Business Improvement Area 96,325 55,700 90,000 62,025 Cumulative Reserve 6,383,315 101,000 - 6,484,315 City Hall Annex 2010 A&B Bond 4,489 1,645,300 1,645,300 4,489 Local Revitalization 2010 C&D Bond 33,593 574,070 573,800 33,863 LID #249 1,669 10 - 1,679 LID #350 403 960 - 1,363 Golf / Cemetery 2016 Refunding - 371,000 371,000 - SCORE 2009 A&B Bond - 1,366,100 1,366,100 - Water 17,088,517 19,149,300 25,067,833 11,169,984 Sewer 7,837,981 9,670,730 8,507,355 9,001,356 Sewer Metro 2,066,136 20,335,950 20,331,250 2,070,836 Storm Drainage 8,943,194 10,686,150 9,366,223 10,263,121 Solid Waste 5,753,618 16,775,500 16,950,830 5,578,288 Airport 810,777 5,285,700 4,487,696 1,608,781 Cemetery 505,802 1,203,600 1,344,820 364,582 Insurance 1,741,353 12,800 182,900 1,571,253 Workers' Compensation 2,382,027 1,139,400 876,800 2,644,627 Facilities 986,936 3,713,100 4,076,191 623,845 Innovation and Technology (includes Multimedia)2,597,407 6,724,750 7,372,520 1,949,637 Equipment Rental 2,384,056 2,306,800 3,138,077 1,552,779 Fire Pension 2,033,441 103,500 210,204 1,926,737 SKHHP (South King Housing & Homelessness Partners)241,645 253,100 307,860 186,885 PERMANENT FUNDSCemetery Endowment Care 1,983,146 63,620 - 2,046,766 $85,050,139 $175,295,550 $189,830,940 $70,514,749 TOTAL OPERATING BUDGET $260,345,689 $260,345,689INTERNAL SERVICE FUNDSFIDUCIARY FUNDSTOTAL OPERATING BUDGETSPECIAL REVENUE FUNDSDEBT SERVICEENTERPRISE FUNDSFund GENERAL FUND 262 2021-2022 Biennial Budget Section V: Budget Details 2021 Budget Summary, Capital Funds Beginning Fund Balance 2021 Resources 2021 Expenditures Ending Fund Balance Arterial Street $1,015,159 $4,948,080 $5,535,930 $427,309 Local Street 1,321,778 2,360,600 2,363,950 1,318,428 Arterial Street Preservation 1,606,304 2,794,050 2,886,250 1,514,104 Recreational Trails 79,425 7,700 - 87,125 Mitigation Fees 12,420,562 1,217,560 4,265,480 9,372,642 Municipal Park Construction 819,996 3,095,800 2,883,800 1,031,996 Capital Improvements 7,705,844 4,264,180 7,932,720 4,037,304 Local Revitalization 244,000 1,000 245,000 - Water 888,139 11,614,710 10,670,410 1,832,439 Sewer 10,762,357 762,400 3,399,600 8,125,157 Storm Drainage 10,569,965 838,870 4,695,700 6,713,135 Airport 20,557 3,000,200 2,891,600 129,157 Cemetery 48,983 800 40,100 9,683 Innovation and Technology 545,314 579,700 489,200 635,814 Equipment Rental 4,104,409 3,046,920 3,248,600 3,902,729 $52,152,792 $38,532,570 $51,548,340 $39,137,022 TOTAL CAPITAL BUDGET TOTAL CAPITAL BUDGET $90,685,362 $90,685,362CAPITAL PROJECTSENTERPRISE FUNDSINTERNAL SERVICE FUNDSFund SPECIAL REVENUE FUNDS 263 2021-2022 Biennial Budget Section V: Budget Details 2022 Budget Summary, Operating Funds Beginning Fund Balance 2022 Resources 2022 Expenditures Ending Fund Balance $10,524,785 $81,938,250 $85,605,016 $6,858,019 Hotel/Motel Tax 187,276 168,900 177,110 179,066 Drug Forfeiture 612,573 148,000 356,531 404,042 Housing & Community Development 42,904 600,000 600,000 42,904 Business Improvement Area 62,025 55,400 90,000 27,425 Cumulative Reserve 6,484,315 80,000 1,950,000 4,614,315 City Hall Annex 2010 A&B Bond 4,489 1,637,300 1,637,300 4,489 Local Revitalization 2010 C&D Bond 33,863 567,370 567,100 34,133 LID #249 1,679 10 - 1,689 LID #350 1,363 10 - 1,373 Golf / Cemetery 2016 Refunding - 371,300 371,300 - SCORE 2009 A&B Bond - 1,366,700 1,366,700 - Water 11,169,984 19,298,050 23,266,154 7,201,880 Sewer 9,001,356 9,992,880 8,321,966 10,672,270 Sewer Metro 2,070,836 21,012,700 21,008,800 2,074,736 Storm Drainage 10,263,121 10,951,870 9,283,281 11,931,710 Solid Waste 5,578,288 18,629,600 18,719,680 5,488,208 Airport 1,608,781 1,507,100 2,878,847 237,034 Cemetery 364,582 1,280,400 1,386,048 258,934 Insurance 1,571,253 12,000 183,200 1,400,053 Workers' Compensation 2,644,627 1,144,900 884,000 2,905,527 Facilities 623,845 3,694,500 3,724,226 594,119 Innovation and Technology (includes Multimedia)1,949,637 6,903,800 7,014,444 1,838,993 Equipment Rental 1,552,779 2,301,100 3,079,708 774,171 Fire Pension 1,926,737 103,600 211,204 1,819,133 SKHHP (South King Housing & Homelessness Partners)186,885 252,300 315,450 123,735 PERMANENT FUNDSCemetery Endowment Care 2,046,766 64,130 - 2,110,896 $70,514,749 $184,082,170 $192,998,065 $61,598,854 TOTAL OPERATING BUDGET $254,596,919 $254,596,919INTERNAL SERVICE FUNDSFIDUCIARY FUNDSTOTAL OPERATING BUDGETSPECIAL REVENUE FUNDSDEBT SERVICEENTERPRISE FUNDSFund GENERAL FUND 264 2021-2022 Biennial Budget Section V: Budget Details 2022 Budget Summary, Capital Funds Beginning Fund Balance 2022 Resources 2022 Expenditures Ending Fund Balance Arterial Street $427,309 $5,778,300 $5,892,400 $313,209 Local Street 1,318,428 1,660,500 1,664,500 1,314,428 Arterial Street Preservation 1,514,104 2,058,800 2,135,000 1,437,904 Recreational Trails 87,125 7,700 - 94,825 Mitigation Fees 9,372,642 1,161,900 5,851,450 4,683,092 Municipal Park Construction 1,031,996 3,483,950 3,730,050 785,896 Capital Improvements 4,037,304 3,109,910 3,689,210 3,458,004 Local Revitalization - - - - Water 1,832,439 10,450,710 9,466,310 2,816,839 Sewer 8,125,157 755,600 3,815,900 5,064,857 Storm Drainage 6,713,135 562,800 4,651,800 2,624,135 Airport 129,157 1,847,420 1,780,440 196,137 Cemetery 9,683 1,000 100 10,583 Innovation and Technology 635,814 3,400 414,200 225,014 Equipment Rental 3,902,729 1,993,760 1,435,600 4,460,889 $39,137,022 $32,875,750 $44,526,960 $27,485,812 $72,012,772 $72,012,772 TOTAL CAPITAL BUDGET TOTAL CAPITAL BUDGETCAPITAL PROJECTSENTERPRISE FUNDSINTERNAL SERVICE FUNDSFund SPECIAL REVENUE FUNDS 265 2021-2022 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 departments are listed across the top in blue. Below each department unit are the funds administered by that department, color-coded by fund type. Mayor and Council Administration Human Resources Finance Debt Service (multiple) Fire Pension Solid Waste Cemetery Endowment Care General Fund Hotel/Motel Tax General FundGeneral Fund General Fund Legal General Fund Community Development General Fund Mitigation Fees Police Public Works Parks & Recreation Streets Facilities Innovation & Technology General Fund General Fund General Fund General FundGeneral Fund Special Revenue Funds Debt Service Funds Enterprise Funds Capital Projects Funds Internal Service Funds Other Funds Arterial Street Water Innovation & Technology Capital Improvements Drug Forfeiture Municipal Park Construction InsuranceWorker's Compensation Sewer/Metro Storm Drainage Airport Local Street Arterial Street Preservation Multimedia Equipment Rental and Replacement South King Housing & Homelessness Partners Local Revitalization Mayor and Council Business Improvement Area Cumulative Reserve Recreational Trails Cemetery City of Auburn Funds by Type and Administrative Department Housing and Community Development 266 2021-2022 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 nine 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, emergency management, homelessness response, property management and facilities, and multimedia services. Human Resources: This department provides centralized personnel and risk management services to all City departments and oversees the court and the Workers’ Compensation self-insurance fund. Finance: Provides centralized budgeting and financial reporting services to all City departments as well as other administrative services, such as accounting, payroll, and City utility billing and customer service. Legal: Provides centralized legal and City Clerk services to all City departments. Community Development: The Community Development Department provides citywide land use planning and environmental protection, environmental services, permitting, inspection services, code compliance, business licenses, and community and human services. Police: Provides for all police services in the City of Auburn and jail services at the South Correctional Entity (SCORE). Public Works: The Public Works Department includes engineering services; water, sewer, and storm utilities; equipment rental services, street maintenance, street capital construction projects, and the Auburn Municipal Airport. Parks, Arts and Recreation: Provides recreational services, senior citizen services, provides arts and culture, and maintenance of park facilities. The Parks Department also manages the Mountain View Cemetery, the Auburn Golf Course, and parks construction projects. Innovation & Technology: Provides management, oversight, and support of all technology within the City including GIS, desktop, and network applications. 267 2021-2022 Biennial Budget Section V: Budget Details Budgeted Expenditures by Administrative Structure 2019 2020 2020 2021 2022 Actual Adj Budget Est Actual Budget Budget MAYOR & COUNCIL: Mayor and Council 994,847$ 1,057,296$ 1,023,730$ 1,240,085$ 1,294,391$ 994,847 1,057,296 1,023,730 1,240,085 1,294,391 ADMINISTRATION DIRECTOR: Administration 2,416,125 3,578,081 2,606,621 2,702,779 2,890,240 Hotel/Motel Tax 98,022 205,310 128,700 177,110 177,110 Business Improvement Area 58,474 90,000 89,000 90,000 90,000 Facilities 3,840,554 4,116,062 4,074,660 4,076,191 3,724,226 Multimedia 1,133,776 1,099,870 1,128,750 1,210,152 1,229,612 7,546,952 9,089,323 8,027,731 8,256,232 8,111,188 HUMAN RESOURCES DIRECTOR: Human Resources 4,511,218 4,841,815 4,729,305 5,027,792 5,114,128 Worker's Compensation 419,843 833,415 528,100 876,800 884,000 4,931,060 5,675,230 5,257,405 5,904,592 5,998,128 FINANCE DIRECTOR: Finance 3,340,293 3,518,178 3,172,543 3,833,612 3,977,613 Non-Departmental 1,945,345 6,811,133 2,149,533 3,315,070 3,439,520 Cumulative Reserve - 4,142,200 4,042,200 - 1,950,000 Mitigation Fees 1,218,135 5,453,922 2,687,926 4,265,480 5,851,450 Debt Service Funds 2,625,790 6,234,000 2,609,000 3,956,200 3,942,400 Capital Improvements 5,690,627 12,949,781 10,553,663 7,932,720 3,689,210 Local Revitalization 10,738 379,739 137,609 245,000 - Solid Waste 15,711,487 16,703,552 16,086,177 16,950,830 18,719,680 Insurance 39,950 180,600 180,600 182,900 183,200 Fire Pension 205,900 222,320 208,800 210,204 211,204 Cemetery Endowment Care - 55,400 55,400 - - 30,788,265 56,650,825 41,883,451 40,892,016 41,964,277 CITY ATTORNEY: Legal 2,679,157 2,894,572 2,661,768 2,916,329 3,023,982 2,679,157 2,894,572 2,661,768 2,916,329 3,023,982 COMMUNITY DEV. DIRECTOR Community Development 5,071,437 6,404,572 6,329,672 6,152,051 6,327,273 Housing and Community Development 743,806 1,201,550 829,750 600,000 600,000 South King Housing & Homelessness Partners 27,255 432,820 340,800 307,860 315,450 5,842,498 8,038,942 7,500,222 7,059,911 7,242,723 POLICE CHIEF: SCORE (jail)4,962,413 4,601,000 4,565,100 5,021,600 5,523,800 Police 28,169,338 30,763,024 29,250,462 30,884,021 32,248,650 Drug Forfeiture 296,666 446,456 429,456 492,994 356,531 33,428,417 35,810,480 34,245,018 36,398,615 38,128,981 PUBLIC WORKS DIRECTOR Public Works 3,713,817 4,426,341 3,992,041 3,334,062 3,428,285 Streets 3,704,589 3,858,677 3,846,877 4,092,068 4,197,804 Arterial Street 2,138,109 11,180,746 6,898,569 5,535,930 5,892,400 Local Street 2,221,077 3,128,834 2,428,834 2,363,950 1,664,500 Arterial Street Preservation 3,928,301 7,209,224 6,412,974 2,886,250 2,135,000 Water 18,573,414 48,303,592 34,269,229 35,738,243 32,732,464 Sewer 9,545,846 12,771,357 11,147,884 11,906,955 12,137,866 Storm Drainage 10,651,429 11,710,820 10,150,566 14,061,923 13,935,081 Sewer Metro 17,896,284 18,397,800 18,089,400 20,331,250 21,008,800 Airport 1,815,211 6,015,841 5,375,237 7,379,296 4,659,287 Equipment Rental 4,066,558 6,752,985 4,601,709 6,386,677 4,515,308 78,254,634 133,756,217 107,213,320 114,016,604 106,306,795 PARKS DIRECTOR: Parks, Arts & Recreation 12,541,386 12,673,216 12,328,506 13,774,608 14,139,330 Recreational Trails - - - - - Municipal Park Construction 1,327,688 3,009,633 1,425,185 2,883,800 3,730,050 Cemetery 1,244,275 1,845,743 1,805,643 1,384,920 1,386,148 15,113,348 17,528,592 15,559,334 18,043,328 19,255,528 INNOVATION & TECHNOLOGY DIRECTOR: Innovation and Technology (includes Multimedia)5,311,862 7,186,668 6,419,541 6,651,568 6,199,032 5,311,862 7,186,668 6,419,541 6,651,568 6,199,032 RESERVES: General Fund 23,641,160 14,713,802 19,948,152 10,524,785 6,858,019 Special Revenue Funds 32,870,672 21,180,251 24,149,025 20,108,701 13,111,210 Debt Service Funds 39,999 72,139 40,154 41,394 41,684 Capital Funds 14,848,922 7,593,304 8,769,840 5,069,300 4,243,900 Enterprise Funds Utilities 60,901,659 59,028,275 63,909,907 54,754,316 47,874,635 Airport 1,064,218 843,475 831,334 1,737,938 433,171 Cemetery 1,081,028 577,685 554,785 374,265 269,517 Internal Service Funds 16,459,662 13,340,115 14,741,502 12,880,684 12,198,766 Fiduciary Funds 2,362,386 2,208,846 2,275,086 2,113,622 1,942,868 Permanent Funds 1,989,046 1,978,645 1,983,146 2,046,766 2,110,896 155,258,753 121,536,537 137,202,931 109,651,771 89,084,666 TOTAL ALL FUNDS 340,149,794$ 399,224,682$ 366,994,451$ 351,031,051$ 326,609,691$ 268 2021-2022 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 2021, the total public safety budget, which includes Police, Jail, Municipal Court, Probation, and Civil Service, is 47.6% of the total General Fund. Police services make up 37.5% of the General Fund; the largest police program being Patrol & Operations. Jail services at the South Correctional Entity (SCORE) account for 6.1%, while Municipal Court, Probation, and Civil Services total 4.0%. Parks, Arts and Recreation accounts for 16.7% of the General Fund, with 7.5% dedicated to recreation and park facilities, and 1.6% to senior services. The balance of the General Fund budget supports a variety of services – 5.0% has been allocated to street maintenance; 4.1% to Public Works and engineering services; 7.5% to Community Development services which include permitting, land use planning, and building code administration; and the remaining 19.1% 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 2021 and 2022 by department. 269 2021-2022 Biennial Budget Section V: Budget Details 270 2021-2022 Biennial Budget Section V: Budget Details Budgeted General Fund Expenditures by Cost Center 2019 2020 2020 2021 2022 Actual Adj Budge t Est Actual Budget Budget MAYOR & COUNCIL: City Council 405,261$ 455,148$ 451,148$ 556,783$ 583,957$ Mayor 589,586 602,148 572,582 683,302 710,434 994,847 1,057,296 1,023,730 1,240,085 1,294,391 ADMINISTRATION: Administration 847,192 821,652 821,652 835,552 856,067 Emergency Management 260,898 249,507 249,507 258,743 264,650 Economic Development 937,289 1,698,722 827,762 948,321 1,101,404 Homelessness Response 370,746 808,200 707,700 660,163 668,119 2,416,125 3,578,081 2,606,621 2,702,779 2,890,240 HUMAN RESOURCES: Municipal Court 3,003,955 3,074,111 3,079,211 3,160,261 3,163,945 Personnel & Administration 1,397,961 1,613,080 1,494,770 1,703,599 1,782,168 Civil Service Commission 102,808 134,624 135,324 143,932 148,015 Wellness 6,494 20,000 20,000 20,000 20,000 4,511,218 4,841,815 4,729,305 5,027,792 5,114,128 FINANCE: Administration 640,335 642,110 642,110 679,091 703,964 Budgeting & Accounting 1,850,470 2,079,875 1,722,340 2,184,768 2,260,201 Finance - Utilities 849,488 796,193 808,093 969,753 1,013,448 3,340,293 3,518,178 3,172,543 3,833,612 3,977,613 LEGAL: City Clerk 832,851 936,623 874,037 883,029 911,477 Administration 960,253 1,014,551 935,389 1,005,221 1,047,018 Prosecution & Criminal 886,054 943,398 852,342 1,028,079 1,065,487 2,679,157 2,894,572 2,661,768 2,916,329 3,023,982 COMMUNITY DEVELOPMENT: Building & Permits 1,949,416 2,312,880 2,350,430 2,311,311 2,390,472 Environmental Services 45,501 146,612 146,612 164,555 166,907 Community Services 451,968 456,403 456,403 512,248 532,741 Administration 947,582 1,051,433 1,088,983 965,966 999,351 Planning 1,079,683 1,420,043 1,270,043 1,229,262 1,260,365 Human Services 570,717 599,081 599,081 689,549 691,387 SKHHP 1 26,571 418,120 418,120 279,160 286,050 5,071,437 6,404,572 6,329,672 6,152,051 6,327,273 SCORE (JAIL): SCORE 4,962,413 4,601,000 4,565,100 5,021,600 5,523,800 4,962,413 4,601,000 4,565,100 5,021,600 5,523,800 POLICE: Administration 6,742,724 7,292,485 7,027,613 7,388,351 7,607,657 Patrol & Operations 14,152,374 15,859,692 14,968,446 15,521,108 16,214,367 Investigations 4,411,636 4,320,414 4,142,913 4,256,730 4,439,000 Community Programs 1,404,446 1,540,300 1,512,639 2,033,486 2,127,381 Records 1,268,466 1,476,854 1,336,963 1,414,538 1,578,944 Jail - 20,000 20,000 20,000 20,000 Animal Control 189,693 253,279 241,888 249,808 261,301 28,169,338$ 30,763,024$ 29,250,462$ 30,884,021$ 32,248,650$ 271 2021-2022 Biennial Budget Section V: Budget Details Budgeted General Fund Expenditures by Cost Center (continued) 2019 2020 2020 2021 2022 Actual Adj Budget Est Actual Budget Budget PUBLIC WORKS: Engineering 3,713,817 4,426,341 3,992,041$ 3,334,062 3,428,285 3,713,817 4,426,341 3,992,041 3,334,062 3,428,285 PARKS, ARTS & RECREATION: Cultural Arts 507,567 518,252 518,252 574,439 619,095 Special Events 653,623 552,447 537,447 693,501 708,285 Administration 1,512,329 1,626,247 1,626,247 1,657,594 1,727,056 Senior Center 962,330 926,695 913,495 1,059,829 1,089,173 Senior Resource Hub 2 7,770 392,800 166,290 231,503 236,643 Recreation Administration & Programs 2,437,705 2,167,217 2,177,817 2,597,473 2,674,848 Parks Facilities Rentals 108,861 101,900 101,900 138,500 144,900 Theater 654,419 654,994 583,094 614,735 624,727 Museum 431,763 519,987 519,987 462,803 478,211 Parks Facilities 3,325,978 3,223,941 3,225,241 3,558,054 3,627,967 Golf Maintenance & Operations 924,637 912,107 912,107 1,149,378 1,180,013 Golf Finance Administration 409,952 420,054 420,054 390,430 362,665 Golf Pro Shop 604,451 656,575 626,575 646,369 665,747 12,541,386 12,673,216 12,328,506 13,774,608 14,139,330 STREETS: Maintenance & Operations 3,116,657 3,219,794 3,235,694 3,357,485 3,417,965 Administration 587,932 638,883 611,183 734,583 779,839 3,704,589 3,858,677 3,846,877 4,092,068 4,197,804 NON-DEPARTMENTAL: Transfers & Miscellaneous 1,945,345 6,811,133 2,149,533 3,315,070 3,439,520 Ending Fund Balance 23,641,160 14,713,802 19,948,152 10,524,785 6,858,019 25,586,505 21,524,935 22,097,685 13,839,855 10,297,539 TOTAL GENERAL FUND 97,691,124$ 100,141,707$ 96,604,310$ 92,818,862$ 92,463,035$ 1 New in 2019, the SKHHP cost center houses expenses for the South King Housing and Homelessness Partners (SKHHP) interlocal agreement. These expenses are reimbursed by the SKHHP fund. 2 The Senior Resource Hub was established in 2019 with funding from the King County Veterans, Seniors and Human Services Levy. 272 2021-2022 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. 2021 2021 2022 2022 Transfers Out Transfers In Transfers Out Transfers In 001 GENERAL 441,300$ 162,000$ 371,300$ 2,024,000$ 102 ARTERIAL STREET - 2,248,150 - 2,856,200 103 LOCAL STREET FUND - 2,350,000 - 1,650,000 105 ARTERIAL STREET PRESERVATION 50,000 - 185,000 - 117 DRUG FORFEITURE 128,120 - - - 122 CUMULATIVE RESERVE FUND - - 1,950,000 - 124 MITIGATION FEES 4,146,280 - 5,307,750 - 230 2010A&B ANNEX DEBT SERVICE - 1,313,200 - 1,316,000 231 2010C&D LOCAL REVITALIZATION - 225,000 - 223,700 276 2016 COMBINED REFUNDING 2005/2006A LTGO - 371,000 - 371,300 321 MUNICIPAL PARK CONSTRUCTION - 2,230,800 - 2,661,550 328 CAPITAL IMPROVEMENT PROJECTS 4,361,600 1,368,800 2,411,700 42,510 430 WATER UTILITY 11,051,776 - 9,274,010 - 431 SEWER UTILITY 383,167 - 50,000 - 432 STORM DRAINAGE UTILITY 444,667 - 124,000 - 434 SOLID WASTE - - - - 435 AIRPORT 3,000,000 - 1,400,000 - 436 CEMETERY - - - - 460 WATER CAPITAL PROJECTS - 10,643,610 - 9,224,010 461 SEWER CAPITAL PROJECTS - - - - 462 STORM DRAINAGE CAPITAL PROJECTS - - - - 465 AIRPORT CAPITAL PROJECTS - 3,000,000 - 1,400,000 466 CEMETERY CAPITAL PROJECTS - - - - 503 WORKERS' COMPENSATION 6,000 - - - 505 FACILITIES 1,028,070 - 695,510 - 518 INNOVATION AND TECHNOLOGY 500,000 50,000 - - 550 EQUIPMENT RENTAL 22,000 - - - 560 EQUIPMENT RENTAL CAPITAL PROJECTS - 1,025,420 - - 568 IT CAPITAL PROJECTS - 575,000 - - 701 CEMETERY ENDOWED CARE FUND - - - - Total 25,562,980$ 25,562,980$ 21,769,270$ 21,769,270$ Fund Fund Name 273 274 2021-2022 Biennial Budget Section VI: Program Improvements s 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 employee who submitted the request for the improvement. Duration Indicates whether the budget for the proposed improvement is a one-time (OT) request that will end after 2021-2022 or will be an ongoing (OG) request that will continue beyond 2022. 2021 Cost of Improvement Estimated cost by the department to implement the program improvement in 2021. 2022 Cost of Improvement Estimated cost by the department to implement the program improvement in 2022. Department Name The department requesting 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 for each budget year by major expenditure element as well as the category of fund(s) that will pay for the proposal. 275 2021-2022 Biennial Budget Section VI: Program Improvements s 2021-2022 Program Improvements by Department The following tables summarize the program improvements that have been included in the 2021- 2022 budget. The recommended levels of funding are indicated under the “Expenditures (net of revenues)” columns. Page Request Department FTEs Title 2021 2022 277 AIR.0002 Airport Airport Operations Adjustments 45,600$ 28,100$ 278 ASD.0018 Administration City-Owned Real Estate Maintenance and Repair 25,000 25,000 279 ASD.0019 Administration Greater Seattle Partners 30,000 30,000 280 ASD.0020 Administration Port of Seattle Grant Matching Funds 22,500 22,500 281 ENG.0027 Engineering Survey Equipment Replacement and Upgrade 88,000 - 282 ERR.0009 Equipment Rental Overhead Personal Fall Arrest System 60,000 - 283 FAC.0027 Facilities HVAC Equipment Replacement (REET1)1,064,800 - 284 FAC.0028 Facilities HVAC Equipment Replacement 37,510 37,510 285 FIN.0017 Finance 2.0 B&O Tax Specialist 150,500 (4,499,500) 286 FIN.0018 Finance Auburn Customer Portal 50,000 15,000 287 PLN.0053 Planning Human Services Grant Funding 110,000 110,000 288 POL.0034 Police Spillman Support Contractor 35,000 - 289 POL.0035 Police 6 SWAT Take Home Vehicles 464,400 - 290 PRK.0052 Parks John Deere 5090E Utility Tractor & Loader 70,300 - 291 PRK.0053 Parks Arts & Culture Center Operating Budget 51,000 67,100 292 PRK.0055 Parks Community Center Parking Lot Repairs (REET1)250,000 - 293 WTR.0004 Water SCADA Radio System Upgrade 300,000 - TOTAL 2.0 2,854,610$ (4,164,290)$ PROGRAM IMPROVEMENTS Expenditures (net of revenues) OT or General Other General Other Page Request Title OG Fund Funds Fund Funds 277 AIR.0002 Airport Operations Adjustments OG -$ 45,600$ -$ 28,100$ 278 ASD.0018 City-Owned Real Estate Maintenance and Repair OG 25,000 - 25,000 - 279 ASD.0019 Greater Seattle Partners OG 30,000 - 30,000 - 280 ASD.0020 Port of Seattle Grant Matching Funds OG 22,500 - 22,500 - 281 ENG.0027 Survey Equipment Replacement and Upgrade OT - 88,000 - - 282 ERR.0009 Overhead Personal Fall Arrest System OT - 60,000 - - 283 FAC.0027 HVAC Equipment Replacement (REET1)OT - 1,064,800 - - 284 FAC.0028 HVAC Equipment Replacement OT - 37,510 - 37,510 285 FIN.0017 B&O Tax Specialist OG 150,500 - (4,499,500) - 286 FIN.0018 Auburn Customer Portal OG - 50,000 - 15,000 287 PLN.0053 Human Services Grant Funding OG 110,000 - 110,000 - 288 POL.0034 Spillman Support Contractor OT - 35,000 - - 289 POL.0035 6 SWAT Take Home Vehicles OG - 464,400 69,660 (69,660) 290 PRK.0052 John Deere 5090E Utility Tractor & Loader OT 70,300 - 10,900 (10,900) 291 PRK.0053 Arts & Culture Center Operating Budget OG 51,000 - 67,100 - 292 PRK.0055 Community Center Parking Lot Repairs (REET1)OT - 250,000 - - 293 WTR.0004 SCADA Radio System Upgrade OT - 300,000 - - TOTAL 459,300$ 2,395,310$ (4,164,340)$ 50$ PROGRAM IMPROVEMENTS BY FUNDING SOURCE Expenditures (net of revenues) 2021 2022 276 2021-2022 Biennial Budget Section VI: Program Improvements s Program Title: Contact Person:Duration: Tim Mensonides Ongoing Department Name: Funding Source: Airport (Public Works)Airport 2021 Cost of Improvement 2022 Cost of Improvement Revenues:Revenues: General Fund - General Fund - Proprietary Funds 65,000 Proprietary Funds 80,000 Other Funds - Other Funds - Total Revenue:65,000$ Total Revenue:80,000$ Expenditures:Expenditures: 1 Wages 5,000 Wages 5,000 2 Benefits - Benefits - 3 Supplies 55,000 Supplies 61,000 #Minor Equipment - Minor Equipment - #Professional Services - Professional Services - 4 Other Services & Charges 34,100 Other Services & Charges 42,100 #Repairs & Maintenance - Repairs & Maintenance - 6 Machinery & Equipment 16,500 Machinery & Equipment - Other - Other - Total Cost:110,600$ Total Cost:108,100$ Net Cost 45,600$ Net Cost 28,100$ $ 45,600 $ 28,100 REQUEST FOR PROGRAM IMPROVEMENT AIR.0002 Airport Operations Adjustments 2021 Net Cost: 2022 Net Cost: Implications of Denial: If this request is not funded, the airport operations budget will continue to have inaccurate expenditure numbers. For the FOD mats the existing mats will become unusable.This would result in being unable to maintain a FOD removal program which would potentially decrease safety at the airport. Description of Improvement: This request is an update to the airport operations fund based on actual costs since City staff took over full time management of the airport. The majority of the increase relates to aviation fuel purchases/sales, where the fuel expense is more than offset by fuel sales. In 2021 there is an additional request to fund the purchase of two Foreign Object Debris (FOD) mats which will remove and collect debris from the airport's operating surfaces by being towed behind a vehicle. The airport currently has a mat which is no longer functioning efficiently and is beyond its useful life. FOD on airport surfaces are a major safety concern for aircraft operations. If this debris is not removed from airport pavements on a regular basis it can cause major damage to aircraft and potentially result in safety concerns. Alternatives: The alternative is to continue with similar budget numbers from 2019/2020 and conduct budget adjustments for the utility fees, fuel sales, fuel purchases and necessary expenditures. Advantages of Approval: This update would put airport operation expenditures in line with actual numbers. It would also allows the airport to continue and extend its FOD removal and maintenance program, which is a key part of overseeing a safe operating environment for aircraft at the Auburn Municipal Airport. In addition, it allows for efficient removal of FOD without airport closures. There are sufficient funds in the airport budget to fund this purchase. 277 2021-2022 Biennial Budget Section VI: Program Improvements s Program Title: Contact Person:Duration: Holly Ferry Ongoing Department Name: Funding Source: Administration General Fund 2021 Cost of Improvement 2022 Cost of Improvement Revenues:Revenues: General Fund - General Fund - Proprietary Funds - Proprietary Funds - Other Funds - Other Funds - Total Revenue:-$ Total Revenue:-$ Expenditures:Expenditures: 1 Wages - Wages - 2 Benefits - Benefits - 3 Supplies - Supplies - #Minor Equipment - Minor Equipment - #Professional Services - Professional Services - 4 Other Services & Charges 25,000 Other Services & Charges 25,000 #Repairs & Maintenance - Repairs & Maintenance - 6 Machinery & Equipment - Machinery & Equipment - Other - Other - Total Cost:25,000$ Total Cost:25,000$ Net Cost 25,000$ Net Cost 25,000$ $ 25,000 $ 25,000 REQUEST FOR PROGRAM IMPROVEMENT ASD.0018 City-Owned Real Estate Maintenance and Repair 2021 Net Cost: 2022 Net Cost: Implications of Denial: Without the allocation of the requested funds, City-owned real estate assets will not receive the necessary maintenance and repairs they are in need of.The assets will continue to deteriorate, ultimately leading to stages of blight around the City. Description of Improvement: The City owns six improved, surface-level asphalt parking lots,two residential properties,a couple of hundred acres of non-utility, non-parks vacant land and leasehold interest in twenty plus thousand square feet of commercial space under the care and management of the Administration Department's Economic Development/Real Estate Services division. Maintenance on these assets is being performed only on an emergency basis with no identified funding source to pay for the repairs. This request is being made to provide maintenance, repair, improvements, upkeep and utility costs for City-owned commercial, residential, land and parking lot properties. Alternatives: None Advantages of Approval: With this funding,staff will be able to assess,repair and maintain City-owned properties, thereby stopping the assets from reaching stages of blight, while extending the life cycle of others. 278 2021-2022 Biennial Budget Section VI: Program Improvements s Program Title: Contact Person:Duration: Holly Ferry Ongoing Department Name: Funding Source: Administration General Fund 2021 Cost of Improvement 2022 Cost of Improvement Revenues:Revenues: General Fund - General Fund - Proprietary Funds - Proprietary Funds - Other Funds - Other Funds - Total Revenue:-$ Total Revenue:-$ Expenditures:Expenditures: 1 Wages - Wages - 2 Benefits - Benefits - 3 Supplies - Supplies - #Minor Equipment - Minor Equipment - #Professional Services - Professional Services - 4 Other Services & Charges 30,000 Other Services & Charges 30,000 #Repairs & Maintenance - Repairs & Maintenance - 6 Machinery & Equipment - Machinery & Equipment - Other - Other - Total Cost:30,000$ Total Cost:30,000$ Net Cost 30,000$ Net Cost 30,000$ $ 30,000 $ 30,000 REQUEST FOR PROGRAM IMPROVEMENT ASD.0019 Greater Seattle Partners (Formerly Economic Development Council of King County 2021 Net Cost: 2022 Net Cost: Implications of Denial: The City of Auburn has been a longtime member and has benefited in the past.If we do not continue,we will lose our representation and the support we now receive. Description of Improvement: Annual membership dues increase. Alternatives: None Advantages of Approval: GSP strengthens and unifies our region's economic development efforts through public-private partnerships, networking and global engagement.As a member, the City of Auburn is helping to bring business, government and civic sectors together to attract new investments that promote our region on the global stage. 279 2021-2022 Biennial Budget Section VI: Program Improvements s Program Title: Contact Person:Duration: Holly Ferry Ongoing Department Name: Funding Source: Administration General Fund 2021 Cost of Improvement 2022 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: 1 Wages - Wages - 2 Benefits - Benefits - 3 Supplies - Supplies - #Minor Equipment - Minor Equipment - #Professional Services - Professional Services - 4 Other Services & Charges 87,500 Other Services & Charges 87,500 #Repairs & Maintenance - Repairs & Maintenance - 6 Machinery & Equipment - Machinery & Equipment - Other - Other - Total Cost:87,500$ Total Cost:87,500$ Net Cost 22,500$ Net Cost 22,500$ $ 22,500 $ 22,500 REQUEST FOR PROGRAM IMPROVEMENT ASD.0020 Port of Seattle Grant Matching Funds 2021 Net Cost: 2022 Net Cost: Implications of Denial: If this request is not approved, the City of Auburn will not be able to submit for the Port of Seattle Partnership Grant funds. Description of Improvement: Resolutions #5245 and #5327 were passed in 2016 and 2017, respectively,in support of the City of Auburn engaging in promoting a partnership with the Port of Seattle to further the region's economic growth.If the City's application is approved, the City of Auburn would receive $65,000 for eligible economic development activities. Per the terms of the Grant, the City of Auburn would need to match funding of $22,500 for each of the budget years of 2021 and 2022.In an effort to build on the program established as a result of previous partnership agreements, Economic Development would administer programming of $22,500. Alternatives: None Advantages of Approval: Approval of this decision package will allow the City of Auburn to apply for Port of Seattle partnership grant funds. These funds will go directly to promoting Economic Development activities within the City to increase business recruitment, small business development, industry retention, expansion assistance, job creation, and to maintain the operations of the Small Business Incubator. 280 2021-2022 Biennial Budget Section VI: Program Improvements s Program Title: Contact Person:Duration: Jacob Sweeting One-Time Department Name: Funding Source: Public Works Water, Sewer, Storm, and Equipment Rental 2021 Cost of Improvement 2022 Cost of Improvement Revenues:Revenues: General Fund 88,000 General Fund - Proprietary Funds - Proprietary Funds - Other Funds - Other Funds - Total Revenue:88,000$ Total Revenue:-$ Expenditures:Expenditures: 1 Wages - Wages - 2 Benefits - Benefits - 3 Supplies - Supplies - #Minor Equipment - Minor Equipment - #Professional Services - Professional Services - 4 Other Services & Charges - Other Services & Charges - #Repairs & Maintenance - Repairs & Maintenance - 6 Machinery & Equipment 88,000 Machinery & Equipment - Other 88,000 Other - Total Cost:176,000$ Total Cost:-$ Net Cost 88,000$ Net Cost -$ $ 88,000 $ - REQUEST FOR PROGRAM IMPROVEMENT ENG.0027 Survey Equipment Replacement and Upgrade 2021 Net Cost: 2022 Net Cost: Implications of Denial: If this request is not funded, the risks and associated outcomes include: 1) Increased field crew time spent on each project site and longer turn-around times of deliverables. 2) Higher equipment maintenance and/or repair costs and software that is no longer supported. 3) Difficulties accessing reference networks from continued use of unsupported and/or obsolete equipment. 4) Need to download/upload of survey data in the office, reducing the speed that data can be shared and processed. Description of Improvement: Purchase new survey equipment to replace aging equipment, to maintain and enhance operational efficiency, expand our capabilities to meet increasing service requests, and to take advantage of advancements in technology and geospatial infrastructure. Survey equipment is used to gather field information for the City's capital projects, determine the location of right-of-way, address issues related to ownership, and provide topographic information. Alternatives: Continued use of equipment which may no longer be supported by the vendor in the future; the software is already not supported. Another alternative would be to purchase other equipment, which would allow the current survey instrument to operate more efficiently; however, this does not address pending loss of support for the existing equipment or the lack of support for the software. Advantages of Approval: The advantages include capability, mobility, speed and efficiency: 1) Consolidating survey field instruments, controllers and software into one vendor's common, cross-functional hardware and software platforms. 2) Allowing real-time, cloud based data sharing adding a more mobile dimension to survey workflows. 3) Allowing better reception in dense urban environments and under heavier tree cover. 4) Increasing performance and productivity in the field due to quicker and more accurate measurements. 5) Improving operational service levels and reliability, eliminating faults and downtime caused by current equipment. 281 2021-2022 Biennial Budget Section VI: Program Improvements s Program Title: Contact Person:Duration: Tyler Thompson One-Time Department Name: Funding Source: Equipment Rental (Public Works) Water, Sewer, Storm, and Workers' Comp Fund 2021 Cost of Improvement 2022 Cost of Improvement Revenues:Revenues: General Fund - General Fund - Proprietary Funds - Proprietary Funds - Other Funds 60,000 Other Funds - Total Revenue:60,000$ Total Revenue:-$ Expenditures:Expenditures: 1 Wages - Wages - 2 Benefits - Benefits - 3 Supplies - Supplies - #Minor Equipment - Minor Equipment - #Professional Services - Professional Services - 4 Other Services & Charges - Other Services & Charges - #Repairs & Maintenance - Repairs & Maintenance - 6 Machinery & Equipment 60,000 Machinery & Equipment - Other 60,000 Other - Total Cost:120,000$ Total Cost:-$ Net Cost 60,000$ Net Cost -$ $ 60,000 $ - REQUEST FOR PROGRAM IMPROVEMENT ERR.0009 Overhead Personal Fall Arrest System 2021 Net Cost: 2022 Net Cost: Implications of Denial: If this program improvement is denied the City will need to continue to sublet repairs, additionally during an emergency event the vendors may not be available and the equipment would then need to be pulled from service until repairs can be made, compromising the level of service the city can provide the citizens. Description of Improvement: This request is to fund the purchase of an Overhead Personal Fall Arrest System combination Overhead Crane for Equipment Rental to provide a safe working environment while working on top of large equipment for all departments. Alternatives: Because we cannot meet OSHA guidelines for working on top of equipment the city would need to continue to contract out this type of work for large equipment.The City is then subject to increasing costs of repairs as well as increasing downtime of vital equipment as there are few vendors that have the ability to perform these repairs. Advantages of Approval: If approved the Mechanics would be able to safely perform necessary repairs to the top of Construction Equipment and Vacuum trucks and the Cit y would be in compliance with OSHA guidelines set forth in 29 CFR 1926.501.This would decrease the cost of subleting repairs and ensure that the equipment can be repaired and placed back into service with minimal downtime. 282 2021-2022 Biennial Budget Section VI: Program Improvements s Program Title: Contact Person:Duration: Lisa Moore One-Time Department Name: Funding Source: Facilities (Administration)REET 1, Facilities Fund 2021 Cost of Improvement 2022 Cost of Improvement Revenues:Revenues: General Fund - General Fund - Proprietary Funds - Proprietary Funds - Other Funds 333,960 Other Funds - Total Revenue:333,960$ Total Revenue:-$ Expenditures:Expenditures: 1 Wages - Wages - 2 Benefits - Benefits - 3 Supplies - Supplies - #Minor Equipment - Minor Equipment - #Professional Services - Professional Services - 4 Other Services & Charges - Other Services & Charges - #Repairs & Maintenance - Repairs & Maintenance - 6 Machinery & Equipment 1,064,800 Machinery & Equipment - Other 333,960 Other - Total Cost:1,398,760$ Total Cost:-$ Net Cost 1,064,800$ Net Cost -$ $ 1,064,800 $ - REQUEST FOR PROGRAM IMPROVEMENT FAC.0027 HVAC Equipment Replacement 2021 Net Cost: 2022 Net Cost: Implications of Denial: If this is not approved, there is the risk of equipment failure and the chance of not being able to secure parts. Description of Improvement: This decision package will fund HVAC system improvements at the following locations: 1) Auburn Senior Center $171,820 2) Mountain View Cemetery 21,780 3) City Hall 730,840 4) Arts & Cultural Center 140,360 Total $1,064,800 Alternatives: Continue to maintain and repair. Advantages of Approval: Energy conservation is the advantage and this would eliminate the risk of not being able to secure replacement parts and if approved, this would reduce the risk of equipment failure. 283 2021-2022 Biennial Budget Section VI: Program Improvements s Program Title: Contact Person:Duration: Lisa Moore One-Time Department Name: Funding Source: Facilities (Administration)Facilities Fund 2021 Cost of Improvement 2022 Cost of Improvement Revenues:Revenues: General Fund - General Fund - Proprietary Funds - Proprietary Funds - Other Funds 37,510 Other Funds 37,510 Total Revenue:37,510$ Total Revenue:37,510$ Expenditures:Expenditures: 1 Wages - Wages - 2 Benefits - Benefits - 3 Supplies - Supplies - #Minor Equipment - Minor Equipment - #Professional Services - Professional Services - 4 Other Services & Charges - Other Services & Charges - #Repairs & Maintenance - Repairs & Maintenance - 6 Machinery & Equipment 37,510 Machinery & Equipment 37,510 Other 37,510 Other 37,510 Total Cost:75,020$ Total Cost:75,020$ Net Cost 37,510$ Net Cost 37,510$ $ 37,510 $ 37,510 REQUEST FOR PROGRAM IMPROVEMENT FAC.0028 HVAC Equipment Replacement 2021 Net Cost: 2022 Net Cost: Implications of Denial: If this is not approved, there is the risk of equipment failure and the chance of not being able to secure parts. Description of Improvement: Funding for this decision package will be provided by transfers in from Facilities fund balance. The package will fund HVAC system improvements at the following locations: 1) Maintenance & Operations $37,510 2) Auburn Ave Theater 37,510 Total $75,020 Alternatives: Continue to maintain and repair. Advantages of Approval: Energy conservation is the advantage and this would eliminate the risk of not being able to secure replacement parts and if approved, thsi would reduce the risk of equipment failure. 284 2021-2022 Biennial Budget Section VI: Program Improvements s Program Title: Contact Person:Duration: Bob Brooks Ongoing Department Name: Funding Source: Finance General Fund 2021 Cost of Improvement 2022 Cost of Improvement Revenues:Revenues: General Fund - General Fund 4,800,000 Proprietary Funds - Proprietary Funds - Other Funds - Other Funds - Total Revenue:-$ Total Revenue:4,800,000$ Expenditures:Expenditures: 1 Wages 89,820 Wages 183,580 2 Benefits 53,780 Benefits 114,520 3 Supplies 5,200 Supplies 200 #Minor Equipment - Minor Equipment - #Professional Services - Professional Services - 4 Other Services & Charges 1,700 Other Services & Charges 2,200 #Repairs & Maintenance - Repairs & Maintenance - 6 Machinery & Equipment - Machinery & Equipment - Other - Other - Total Cost:150,500$ Total Cost:300,500$ Net Cost 150,500$ Net Cost (4,499,500)$ $ 150,500 $ (4,499,500) REQUEST FOR PROGRAM IMPROVEMENT FIN.0017 B&O Tax Specialist 2021 Net Cost: 2022 Net Cost: Implications of Denial: Without new FTEs to manage this program, the City would be unable to implement and maintain the tax, resulting in a net loss of about $4.5 million over the 2021-2022 biennium and over $6.4 million per year thereafter. Description of Improvement: Accounting FTE and Economic Development FTE to jointly manage the new B&O tax program, including initial setup, communication with businesses, assistance preparing needed ordinance(s), implementation, and auditing. Alternatives: There are no viable alternatives to funding these positions if the City is to implement this needed revenue source. While it might be possible to contract out this work,that would not make sense from either a financial or management standpoint. Advantages of Approval: These FTEs would manage a new tax program that would bring in roughly $6.4 million per year in new revenues (75% in 2022 due to lag in receipts). 285 2021-2022 Biennial Budget Section VI: Program Improvements s Program Title: Contact Person:Duration: Joan Nelson Ongoing Department Name: Funding Source: Finance General Fund 2021 Cost of Improvement 2022 Cost of Improvement Revenues:Revenues: General Fund - General Fund - Proprietary Funds - Proprietary Funds - Other Funds 50,000 Other Funds 15,000 Total Revenue:50,000$ Total Revenue:15,000$ Expenditures:Expenditures: 1 Wages - Wages - 2 Benefits - Benefits - 3 Supplies - Supplies - #Minor Equipment - Minor Equipment - #Professional Services - Professional Services - 4 Other Services & Charges 50,000 Other Services & Charges 15,000 #Repairs & Maintenance - Repairs & Maintenance - 6 Machinery & Equipment - Machinery & Equipment - Other 50,000 Other 15,000 Total Cost:100,000$ Total Cost:30,000$ Net Cost 50,000$ Net Cost 15,000$ $ 50,000 $ 15,000 REQUEST FOR PROGRAM IMPROVEMENT FIN.0018 Auburn Customer Portal 2021 Net Cost: 2022 Net Cost: Implications of Denial: If the Sensus Customer Portal is not funded, customers will have to continue to rely on Utility Billing staff for information regarding their water usage and leak notifications.This is less convenient and in some cases more wasteful because the customer portal would allow customers to set their own alerts.With the customer portal,if a customer gets an alert on the weekend that their water is running,a problem could be identified early instead of going until staff come in on Monday to identify there is an issue. Description of Improvement: The City of Auburn has AMI water meters that allow for real-time water reads. City staff currently monitor water use and identify any issues in a timely manner. The next step is to implement a customer portal where residents and businesses can access their meter information any time using multi-lingual interfaces on desktop and mobile devices, including: current usage, usage history and trends, customer-created alert thresholds, and alerts and notifications. Alternatives: City staff researched other vendors that provide a similar customer portal product, but determined the Sensus product met our needs, was less expensive, and would not require a third party. Advantages of Approval: Currently, customers call the Utility Billing staff during business hours to ask questions regarding their water usage; this usually happens after a customer has fixed a leak and they want to know if their water usage has returned to normal. Some customers want to know how much water is used during specific activities at their home such as watering their yard. The Customer Portal will allow customers to access their information at their convenience. Other benefits of the customer portal include: improved transparency and customer service, reduced calls and inquiries, the ability to send usage alerts, the ability to communicate with customers in their preferred language, and the ability to provide tips for water conservation and savings. 286 2021-2022 Biennial Budget Section VI: Program Improvements s Program Title: Contact Person:Duration: Joy Scott Ongoing Department Name: Funding Source: Community Development General Fund 2021 Cost of Improvement 2022 Cost of Improvement Revenues:Revenues: General Fund - General Fund - Proprietary Funds - Proprietary Funds - Other Funds - Other Funds - Total Revenue:-$ Total Revenue:-$ Expenditures:Expenditures: 1 Wages - Wages - 2 Benefits - Benefits - 3 Supplies - Supplies - #Minor Equipment - Minor Equipment - #Professional Services - Professional Services - 4 Other Services & Charges 110,000 Other Services & Charges 110,000 #Repairs & Maintenance - Repairs & Maintenance - 6 Machinery & Equipment - Machinery & Equipment - Other - Other - Total Cost:110,000$ Total Cost:110,000$ Net Cost 110,000$ Net Cost 110,000$ $ 110,000 $ 110,000 REQUEST FOR PROGRAM IMPROVEMENT PLN.0053 Human Services Grant Funding 2021 Cost: 2022 Cost: Implications of Denial: The City of Auburn has allocated $490,000 annually for competitive human services grants since 2011, despite consistent population and expenditure growth.The recent pandemic has only exacerbated the need for human services for many of our residents. Without action to increase funding available through the City's Human Services program, community need will continue to outpace available community services. Description of Improvement: The City of Auburn's Human Services program, through a competitive application process, allocates funding to nonprofit agencies to provide direct services to community members. Applications submitted to Auburn are reviewed by the Human Services Committee,a 9-member volunteer board appointed by the Mayor and approved by the City Council. The committee produces funding recommendations, presenting to the City Council in a scheduled Fall session. Final allocation amounts are approved and adopted as part of the overall City budget.To ensure that the City is a good steward of public dollars, agencies must meet eligibility requirements, provide quarterly reports, and undergo regular monitoring by City staff to assess performance and highlight any areas of concern. Alternatives: There are no alternative sources of funding for general human services at this time that have not already been utilized. Advantages of Approval: The Human Services Committee, an advisory body to the City Council, submitted a formal recommendation to the Council in November 2019 to allocate 2% of the City's general fund expenditures to the City's competitive Human Services funding process, beginning in 2021. Allocating an additional $110,000 would raise this funding level from below 0.72% of general fund expenditures to almost 0.9%, which would support direct services being made available to Auburn residents by local nonprofit human service providers. 287 2021-2022 Biennial Budget Section VI: Program Improvements s Program Title: Contact Person:Duration: Mark Caillier One-Time Department Name: Funding Source: Police Innovation and Technology Fund 2021 Cost of Improvement 2022 Cost of Improvement Revenues:Revenues: General Fund - General Fund - Proprietary Funds - Proprietary Funds - Other Funds - Other Funds - Total Revenue:-$ Total Revenue:-$ Expenditures:Expenditures: 1 Wages - Wages - 2 Benefits - Benefits - 3 Supplies - Supplies - #Minor Equipment - Minor Equipment - #Professional Services - Professional Services - 4 Other Services & Charges 35,000 Other Services & Charges - #Repairs & Maintenance - Repairs & Maintenance - 6 Machinery & Equipment - Machinery & Equipment - Other - Other - Total Cost:35,000$ Total Cost:-$ Net Cost 35,000$ Net Cost -$ $ 35,000 $ - REQUEST FOR PROGRAM IMPROVEMENT POL.0034 Spillman Support Contractor 2021 Net Cost: 2022 Net Cost: Implications of Denial: If the package is denied,we will continue to utilize our IT department and Motorola's support.This will result in issues not being addressed as Motorola support will not make any changes that are specific to an agency unless the majority of their customers worldwide are requesting the same change. Description of Improvement: This is a contracted position with Motorola Solutions to assign a Flex Project Manager to coodinate Motorola's installation and staff training for our department records management program (Spillman Flex).This contracted position is supported by the IT staff in order to customize and streamline our current Records Management System (RMS). Alternatives: There are no alternatives as this is RMS specific support. Advantages of Approval: Currently, any issues must go through Motorola's support service and any fixes or changes are at the whim of Motorola depending on the national need for changes. This contracted support position is a direct representative that can make any fixes or changes needed. The position is contracted on an annual basis and can be renewed yearly if the need is still present. This position would work directly with our current IT staff. 288 2021-2022 Biennial Budget Section VI: Program Improvements s Program Title: Contact Person:Duration: Mark Caillier Ongoing Department Name: Funding Source: Police Drug Forfeiture Fund, General Fund 2021 Cost of Improvement 2022 Cost of Improvement Revenues:Revenues: General Fund - General Fund - Proprietary Funds - Proprietary Funds - Other Funds 128,120 Other Funds 69,660 Total Revenue:128,120$ Total Revenue:69,660$ Expenditures:Expenditures: 1 Wages - Wages - 2 Benefits - Benefits - 3 Supplies - Supplies - #Minor Equipment - Minor Equipment - #Professional Services - Professional Services - 4 Other Services & Charges - Other Services & Charges - #Repairs & Maintenance - Repairs & Maintenance - 6 Machinery & Equipment 464,400 Machinery & Equipment - Other 128,120 Other 69,660 Total Cost:592,520$ Total Cost:69,660$ Net Cost 464,400$ Net Cost -$ $ 464,400 $ - REQUEST FOR PROGRAM IMPROVEMENT POL.0035 6 SWAT Take Home Vehicles 2021 Net Cost: 2022 Net Cost: Implications of Denial: If this request is denied, SWAT will continue to own a van that has reached the end of its useful life and that no longer is useful on operations as a command post due to team tactics that have changed. Description of Improvement: SWAT tactics and techniques have changed significantly over the last 10-15 years. SWAT was originally tasked with containing an incident location and waiting for a subject to exit. Based on that philosophy PD purchased a mobile command post in 2005. This mobile command post is reaching the end of service life. Currently the SWAT teams uses the mobile command post for equipment storage and transport for team members; it is no longer used on operations as a command post due to changing team tactics. To improve response times to SWAT incidents, it is proposed to purchase six vehicles to be assigned to SWAT team members. Costs for these vehicles were projected by Equipment Rental to total $464,400, necessitating an additional $128,120 above what has already been paid in as replacement cost for the obsolete command post. Since the majority of the SWAT warrants and incident responses are narcotics-related, it is requested that this one-time expense come from the Drug Forfeiture Fund. Alternatives: Alternatives considered including purchasing a new command post, however this is no longer a tactic used by Valley SWAT.It was also discussed about using the available funds to purchase fewer vehicles however this could run into contractual equity issues and may result in other compensation issues. Advantages of Approval: Since the SWAT van needs replacing, this is a prime opportunity to make our resources relevant and efficient. Auburn SWAT members currently drive civilian vehicles (that are not equipped for a quick law enforcement response) to the Auburn Police Station or to GSA to get the SWAT van and/or the armored vehicle before responding to the incident. This can cause an extended delay for the vehicle to arrive at the scene, creating more risk to the officers, citizens in the area, and the suspect. This also can cause issues with misplaced equipment and/or tools. 289 2021-2022 Biennial Budget Section VI: Program Improvements s Program Title: Contact Person:Duration: Julie Krueger One-Time Department Name: Funding Source: Parks, Arts and Recreation General Fund 2021 Cost of Improvement 2022 Cost of Improvement Revenues:Revenues: General Fund - General Fund - Proprietary Funds - Proprietary Funds - Other Funds 70,300 Other Funds 10,900 Total Revenue:70,300$ Total Revenue:10,900$ Expenditures:Expenditures: 1 Wages - Wages - 2 Benefits - Benefits - 3 Supplies - Supplies - #Minor Equipment - Minor Equipment - #Professional Services - Professional Services - 4 Other Services & Charges - Other Services & Charges - #Repairs & Maintenance - Repairs & Maintenance - 6 Machinery & Equipment 70,300 Machinery & Equipment - Other 70,300 Other 10,900 Total Cost:140,600$ Total Cost:10,900$ Net Cost 70,300$ Net Cost -$ $ 70,300 $ - REQUEST FOR PROGRAM IMPROVEMENT PRK.0052 John Deere 5090E Utility Tractor & Loader 2021 Net Cost: 2022 Net Cost: Implications of Denial: The implications of denial would be putting more wear and maintenance cost on our existing tractor along with Parks Maintenance being less efficient with services provide. Description of Improvement: In winter of 2018, the current Park Maintenanc e tractor needed repairs that cost too much for the value of the tractor.It was removed from the fleet.Parks has always had the need for two Utility tractors to provide services,with one tractor being staged at the Park Maintenance Game Farm Park shop that serves all the south-end parks and the other tractor staged at the Park Maintenance GSA shop that serves all the central and north-end parks.The shared tractor was purchased in 2014 and currently has 1,506 hours of use. Alternatives: Parks will continue to need to share just one tractor between two shops. Advantages of Approval: The advantage of a new tractor would be les s hours and maintenance costs on the one remaining tractor.Another advantage would be more efficiency in the work done with the tractor and the time it takes to transport the tractor between the two shops for required work in the Parks. 290 2021-2022 Biennial Budget Section VI: Program Improvements s Program Title: Contact Person:Duration: Julie Krueger Ongoing Department Name: Funding Source: Parks, Arts and Recreation General Fund 2021 Cost of Improvement 2022 Cost of Improvement Revenues:Revenues: General Fund - General Fund 19,500 Proprietary Funds - Proprietary Funds - Other Funds - Other Funds - Total Revenue:-$ Total Revenue:19,500$ Expenditures:Expenditures: 1 Wages - Wages 45,000 2 Benefits - Benefits 8,100 3 Supplies 51,000 Supplies 5,500 #Minor Equipment - Minor Equipment - #Professional Services - Professional Services - 4 Other Services & Charges - Other Services & Charges 28,000 #Repairs & Maintenance - Repairs & Maintenance - 6 Machinery & Equipment - Machinery & Equipment - Other - Other - Total Cost:51,000$ Total Cost:86,600$ Net Cost 51,000$ Net Cost 67,100$ $ 51,000 $ 67,100 REQUEST FOR PROGRAM IMPROVEMENT PRK.0053 Arts & Culture Center Operating Budget 2021 Net Cost: 2022 Net Cost: Implications of Denial: If this programming plan is not funded, the City and community would lose the energy and support of the community and we would miss the opportunity to create a vibrant community gathering place, a spark for economic vitality in Auburn's downtown, and the chance to create an inclusive cultural institution that celebrates arts, diversity and culture. Description of Improvement: Since 2016, the Arts Division has been working to raise funds to renovate the historic post office into a the Auburn Arts & Culture Center. The Division has secured grant funding for interior and exterior renovation work. Parks is now seeking operations funding to expand current arts programming and create new cultural arts offerings, events, and partnerships. The new Arts & Culture Center will allow for a larger art gallery space, more robust and competitive art exhibitions, an experimental gallery space inside the original post office vault, and a community art gallery space to feature student and local artwork. Additional new programs for the Arts & Culture Center include an Artist in Residence program, a summer arts festival and holiday market, and seasonal smaller cultural events to engage the community and celebrate culture and diversity. Partnerships with local cultural organizations will be formed for the community to learn about and celebrate our diverse community. The Arts & Culture Center will also include a small gift shop and accommodate event rentals in the main gallery space and mixed-use classroom. Alternatives: The alternative would be to limit the operating budget and the facility would not function in its full capacity, or staff time and resources would need to be diverted from some of the existing arts programming to support the building. Advantages of Approval: Funding this request would provide the greatest possible impact and community benefit for this building renovation. This facility has the opportunity to become a new regional destination for both residents and tourists, to bring thousands of people to Auburn's downtown, and to provide an important place for diversity and creativity to thrive. 291 2021-2022 Biennial Budget Section VI: Program Improvements s Program Title: Contact Person:Duration: Julie Krueger One-Time Department Name: Funding Source: Parks, Arts and Recreation REET 1 2021 Cost of Improvement 2022 Cost of Improvement Revenues:Revenues: General Fund - General Fund - Proprietary Funds - Proprietary Funds - Other Funds 250,000 Other Funds - Total Revenue:250,000$ Total Revenue:-$ Expenditures:Expenditures: 1 Wages - Wages - 2 Benefits - Benefits - 3 Supplies - Supplies - #Minor Equipment - Minor Equipment - #Professional Services - Professional Services - 4 Other Services & Charges - Other Services & Charges - #Repairs & Maintenance - Repairs & Maintenance - 6 Machinery & Equipment 250,000 Machinery & Equipment - Other 250,000 Other - Total Cost:500,000$ Total Cost:-$ Net Cost 250,000$ Net Cost -$ $ 250,000 $ - REQUEST FOR PROGRAM IMPROVEMENT PRK.0055 Community Center Parking Lot Repairs 2021 Net Cost: 2022 Net Cost: Implications of Denial: If not repaired or replaced then the pervious concrete will continue to deteriote with heavey traffic and freezing and thawing. Further deterioration of the surface will result in liabilty exposures for the City. Description of Improvement: The main drive at Community and Events Center at Les Gove is signifcanly deteriorating.The pervious concrete is not holding up to the level of use with facility users, buses, delivery trucks,etc. There are major cracks and settling throughout the main drive area. The surface creates trip hazards for visitors using the facility. Alternatives: Parks staff have explored options for repairing the surface with PW staff and private contractors.From what we have learned the exisitng pervious concrete will have to be removed and either preplaced with new pervious concrete or impervious concrete.A potential alternative is to use the existing pervious concete as a base layer and install an asphlalt overlay, but this option will have to be confirmed by a professional who has experience working with this type of existing surface. Advantages of Approval: Repairing or replacing the surface will will restore the main drive to the Community Center to City standards. Repairs will ensure the area is safe for people walking across the parking lot. 292 2021-2022 Biennial Budget Section VI: Program Improvements s Program Title: Contact Person:Duration: Josh Flanders One-Time Department Name: Funding Source: Water Fund (Public Works)Water, Sewer, Storm 2021 Cost of Improvement 2022 Cost of Improvement Revenues:Revenues: General Fund - General Fund - Proprietary Funds - Proprietary Funds - Other Funds - Other Funds - Total Revenue:-$ Total Revenue:-$ Expenditures:Expenditures: 1 Wages - Wages - 2 Benefits - Benefits - 3 Supplies - Supplies - #Minor Equipment - Minor Equipment - #Professional Services - Professional Services - 4 Other Services & Charges 300,000 Other Services & Charges - #Repairs & Maintenance - Repairs & Maintenance - 6 Machinery & Equipment - Machinery & Equipment - Other - Other - Total Cost:300,000$ Total Cost:-$ Net Cost 300,000$ Net Cost -$ $ 300,000 $ - REQUEST FOR PROGRAM IMPROVEMENT WTR.0004 SCADA Radio System Upgrade 2021 Net Cost: 2022 Net Cost: Implications of Denial: If the radio system is not upgraded,we will not be able to communicate with stations whose old equipment has failed, and replacement parts were unavailable. Also, stations that are replaced or added in the future will not have the proper radio equipment to be controlled through SCADA, due to the inability to locate compatible radio equipment. Description of Improvement: The SCADA (Supervisory Control And Data Aquisition)system is responsible for allowing remote operation of Water, Sewer, and Storm stations throughout the City's Utility system.It also provides alarms for when the stations are not working correctly or need attention.It is an essential part of a utility's operation.The serial connections radio system that is currently installed and in use is antiquated and replacement parts are becoming difficult to find.The Radio system will need to be upgraded with up-to-date (ethernet) equipment.This will include a radio study,a new antenna with a tower to avoid overlapping signals of existing radios, and programming work.As new pump stations are added to the system,and as other stations' old serial connection radio equipment stops working, they will need to be switched to this new radio system. Alternatives: Continue to try to locate used radio equipment of the same type currently being used.Or switch over to a fiber network where available; however, currently fiber is not installed at most sites, and is very expensive to have installed. Advantages of Approval: We will have a new, up to date radio system online which will allow us to easily replace old and failing equipment quickly with minimal down time. This may also provide improved communication times with our pump stations. 293 294 2021-2022 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 2021-2022 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) that 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. The Public Works Department is responsible for planning and implementing capital projects that repair, replace, and expand the City’s streets, utilities, and airport infrastructure. The planning of capital projects starts with the City’s Comprehensive Plan that includes elements for transportation, utilities, and the airport. The Comprehensive Plan identifies projects and programs that are needed within the planning horizon (usually 20-years). Each year, the projects and programs in the Comprehensive Plan are reviewed to determine which are a priority for inclusion in the City’s Capital Facilities Plan. The projects are selected based on current and emerging needs, project costs, and available or anticipated funding. The selected projects are included in the Draft Capital Facilities Plan for consideration and adoption by the City Council. Implementation of the near term projects are then included in the Biennial budget as appropriate for adoption by the City Council. This section of the budget summarizes the Capital Facilities Plan (CFP) showing capital projects budgeted for 2021 and 2022 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 each of the projects budgeted for 2021 and 2022 and a six-year summary of projects showing the cost and funding source. The section also includes a table showing the estimated impacts of capital projects on future operating expenses (if applicable), and two graphs – one showing a comparison of revenue sources for 2021 vs. 2022, and another showing the projected six-year expenditure level. For more detail, reference should be made to the Capital Facilities Plan (2021 – 2026) 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 the estimated impact on future operating budgets once the project is completed, if applicable. These estimates of future impacts were developed by the individual project managers based on the project- and location-specific nature of the impacts and not on generic formulas. 295 2021-2022 Biennial Budget Section VII: Capital Planning 2021 / 2022 Capital Budget: The following tables and graph summarize the capital facility expenditures and corresponding funding sources in the 2021-2022 budget. Total FUNDING SOURCES - 2021 Fund Federal State Local Other Sources Balance Sources Sources Sources REET Sources By Fund Transportation Projects 3,085,000$ 1,895,000$ 419,980$ -$ 2,200,000$ 2,848,150$ 10,448,130$ Water Projects 1,713,610 - - - - 8,935,000 10,648,610 Sewer Projects 3,383,000 - - - - - 3,383,000 Storm Drainage Projects 4,427,130 - - 181,970 - 74,000 4,683,100 Parks and Recreation Projects 50,000 - - 568,000 1,280,000 980,800 2,878,800 General Municipal Projects and Community Improvements 914,470 57,010 655,000 - 2,139,440 2,071,800 5,837,720 Other Proprietary Fund Projects 165,000 - - - - 2,750,000 2,915,000 Total Funding by Source 13,738,210$ 1,952,010$ 1,074,980$ 749,970$ 5,619,440$ 17,659,750$ 40,794,360$ Right Environmental &Long Term Total EXPENDITURES - 2021 Design of Way Acquisition Monitoring Construction Debt Expenditures Transportation Projects 2,709,125$ 1,050,000$ -$ 45,000$ 6,437,105$ 206,900$ 10,448,130$ Water Projects 287,000 - 934,810 - 9,426,800 - 10,648,610 Sewer Projects 981,000 - - - 2,402,000 - 3,383,000 Storm Drainage Projects 1,037,000 - 750,000 - 2,896,100 - 4,683,100 Parks and Recreation Projects 77,500 - 830,000 - 1,971,300 - 2,878,800 General Municipal Projects and Community Improvements 215,525 - - 5,000 4,735,595 881,600 5,837,720 Other Proprietary Fund Projects 312,000 - - - 2,603,000 - 2,915,000 Total Capital Expenditures 5,619,150$ 1,050,000$ 2,514,810$ 50,000$ 30,471,900$ 1,088,500$ 40,794,360$ Total FUNDING SOURCES - 2022 Fund Federal State Local Other Funding Balance Sources Sources Sources REET Sources By Fund Transportation Projects 2,480,000$ 450,000$ -$ -$ 1,500,000$ 4,671,200$ 9,101,200$ Water Projects 4,639,010 - 225,000 - - 4,580,000 9,444,010 Sewer Projects 3,799,000 - - - - - 3,799,000 Storm Drainage Projects 4,639,000 - - - - - 4,639,000 Parks and Recreation Projects 50,000 - 500,000 - 30,000 3,145,050 3,725,050 General Municipal Projects and Community Improvements 37,510 700,000 80,000 - 1,286,700 55,000 2,159,210 Other Proprietary Fund Projects 272,220 400,000 22,220 - - 1,085,900 1,780,340 Total Funding by Source 15,916,740$ 1,550,000$ 827,220$ -$ 2,816,700$ 13,537,150$ 34,647,810$ Right Environmental &Long Term Total EXPENDITURES - 2022 Design of Way Acquisition Monitoring Construction Debt Expenditures Transportation Projects 1,672,500$ 1,125,000$ -$ 45,000$ 6,052,500$ 206,200$ 9,101,200$ Water Projects 427,000 - 934,810 - 8,082,200 - 9,444,010 Sewer Projects 827,000 20,000 - - 2,952,000 - 3,799,000 Storm Drainage Projects 425,000 - - - 4,214,000 - 4,639,000 Parks and Recreation Projects 307,500 - 30,000 - 3,387,550 - 3,725,050 General Municipal Projects and Community Improvements 96,000 - - 5,000 1,176,510 881,700 2,159,210 Other Proprietary Fund Projects 549,440 - - - 1,230,900 - 1,780,340 Total Capital Expenditures 4,304,440$ 1,145,000$ 964,810$ 50,000$ 27,095,660$ 1,087,900$ 34,647,810$ CAPITAL PROJECTS SUMMARY 2021 2022 296 2021-2022 Biennial Budget Section VII: Capital Planning Fund Balance Federal Sources State Sources REET Other Sources Design Right of Way Environmental & Monitoring Construction Long Term Debt Transportation Water Sewer Storm Drainage Parks & Recreation Municipal Buildings & Community Improvements Other Proprietary Fund Projects $0 $10 $20 $30 $40 $50 $60 $70 $80 Sources of Funds Uses of Funds Project TypesMillionsCapitalProjects Summary (2021-2022) 297 2021-2022 Biennial Budget Section VII: Capital Planning 298 2021-2022 Biennial Budget Section VII: Capital Planning Transportation Projects Twenty-eight capital projects totaling $10,448,130 are budgeted for 2021 and twenty-one capital projects totaling $9,101,200 are budgeted for 2022. The significant projects include the following: • The 29th St SE/R St SE project ($750,000 in 2021 and $500,000 in 2022) will construct a second southbound lane between 22nd Street SE and 33rd Street SE and a new signal at the 29th Street SE intersection. (See Map – “A”) • The Lakeland Hill Way Preservation project ($1,350,000 in 2021) will grind, patch, and overlay Lakeland Hills Way from 57th Drive SE to Lake Tapps Pkwy. The project also includes ADA upgrades to curb ramps and replacement of vehicle detection loops. (See Map – “B”) • The Auburn Way S Improvements project ($1,500,000 in 2021 and $750,000 in 2022) will widen Auburn Way S between Hemlock St SE and Poplar St SE to accommodate two general purpose lanes in each direction, turn lanes, U-turns, curb, gutter, sidewalk, lighting, and transit stop improvements. The project will add a new traffic signal near the Chinook Elementary School. (See Map – “C”) • The 49th St NE project ($500,000 in 2021 and $1,500,000 in 2022) construct the build-out of 49th Street NE between Auburn Way N and D Street NE. (See Map – “D”) • The 2021 Local Street Preservation project ($2,000,000 in 2021) will reconstruct G Street SE from East Main Street to 4th Street SE and grind and overlay the Riverwalk/Forest Ridge Neighborhood. The project will also include any needed utility improvements within the project limits. (See Map – “E”) • The 2022 Local Street Preservation project ($150,000 in 2021 and $1,500,000 in 2022) will reconstruct I Street SE from East Main Street to 4th Street SE to include any needed utility improvements within the project limits. • The Annual Arterial Street Preservation Program ($327,500 in 2019 and $1,650,000 in 2022) preserves classified streets throughout the City. Individual projects may include a combination of crack seal, overlays, rebuilds, and spot repairs. 1st Street SE and A Street Improvements 2nd Street SE and A Street Intersection Improvements 299 2021-2022 Biennial Budget Section VII: Capital Planning Title Project # 2021 Budget 2022 Budget TIP #Page 10th Street NW/A St MW Intersection Improvements asbd36 - 200,000 I-5 301 29th Street SE/R St SE Intersection Improvements asbd30 750,000 500,000 I-8 301 49th Street NE (Auburn Way N to D St NE)asbd38 500,000 1,500,000 R-8 301 A Street Loop asbd32 - 300,000 R-4 302 A Street NW - Phase 1 (3rd St NW to 14th St NW) c207a0 25,000 25,000 S-1 302 A Street SE Corridor Study cp1110 10,000 - S-3 302 Auburn Way N/1st St NE Signal Replacement cp1927 575,000 - I-1 303 Auburn Way S Improvements (Hemlock St SE to Poplar St SE) cp1622 1,500,000 750,000 R-6 303 Auburn Way S (SR-164) Poplar Curve Safety Improvements cp1901 10,000 - R15 303 Citywide Arterial Bicycle & Safety Improvements asbd07 100,000 - N-3 304 Citywide Pedestrian Accessibility and Safety Program asbd08 50,000 100,000 N-1 304 Downtown Transit Center Access Improvements asbd28 - 125,000 N-6 304 F Street SE Non-Motorized Improvements cp1416 10,000 - N-5 305 Garden Avenue Realignment cp2022 150,000 500,000 R-27 305 Harvey Road NE/8th St NE cp0611 83,700 83,300 I-5 305 M Street NE (E Main St to 4th St NE) asbd12 - 375,000 R-7 306 M Street SE Sidewalk Improvements cp2012 669,980 - N-10 306 M Street Underpass c201a0 123,200 122,900 R-3 306 Regional Growth Center Access Improvements asbd24 410,000 100,000 R-16 307 Riverwalk Drive SE Non-Motorized Improvements asbd26 200,000 950,000 N-9 307 S 272nd/277th Street Corridor Capacity & Non-Motorized Trail Imp. cp1821 20,000 20,000 S-2 307 Stewart Road - City of Pacific asbd25 100,000 - R-24 308 Subtotal Arterial Street Projects 5,286,880 5,651,200 Local Street Improvement Program spbd02 - 150,000 P-2 308 2021 Local Street Preservation cp2019 2,200,000 - P-7 308 2022 Local Street Preservation cp2101 150,000 1,500,000 P-8 309 Subtotal Local Street Projects 2,350,000 1,650,000 2nd Street SE Preservation cp2003 868,750 - P-3 309 3rd Street SW Bridges Deck Preservation cp2006 120,000 - P-13 309 A Street SE Preservation (37th Street to SE Lakeland Hills Way) spbd09 - 25,000 P-10 310 Arterial Street Preservation Program spbd01 327,500 1,650,000 P-1 310 Auburn Way N Preservation Phase 2 (8th St NE to 22nd St NE) cp1903 10,000 - P-1 310 Auburn Way N Preservation Phase 3 (4th St SE to 8th St NE ) cp1904 10,000 - P-1 311 C Street SW Preservation (W Main St to GSA Signal)spbd06 25,000 100,000 P-11 311 Lake Tapps Pkwy/SumnerTapps Hwy E Preservation spbd08 - 25,000 P-6 311 Lakeland Hill Way Preservation (57th Drive SE to Lake Tapps Pkwy) cp2011 1,350,000 - P-12 311 Lea Hill Bridge Deck Preservation cp2007 100,000 - P-9 312 Subtotal Arterial Street Preservation Projects 2,811,250 1,800,000 Total Transportation Projects 10,448,130 9,101,200 2021 - 2022 Transportation Projects 300 2021-2022 Biennial Budget Section VII: Capital Planning Project No: asbd36 (TIP# I-15)Capacity Project: YES Anticipated Year of Completion:2023 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)- Federal (Grants)- Local - Other (Traffic Impact Fees)200,000 650,000 850,000 Other - Subtotal - - 200,000 650,000 - - 850,000 Capital Costs: Design 200,000 200,000 Right of Way - Construction 650,000 650,000 Subtotal - - 200,000 650,000 - - - 850,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $1,000 Capacity Project: YES Anticipated Year of Completion:2024 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)- Federal (Grants)- State - Other (Traffic Impact Fees)750,000 500,000 250,000 3,500,000 5,000,000 Other Sources - Subtotal - 750,000 500,000 250,000 3,500,000 - - 5,000,000 Capital Costs: Design 750,000 250,000 1,000,000 Right of Way 250,000 250,000 500,000 Environmental - Construction 3,500,000 3,500,000 Subtotal - 750,000 500,000 250,000 3,500,000 - - 5,000,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $500 Capacity Project: YES Anticipated Year of Completion:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)- Federal (Grants)- State - Other (Traffic Impact Fees)- REET - Other Sources 500,000 1,500,000 2,000,000 Subtotal - 500,000 1,500,000 - - - - 2,000,000 Capital Costs: Design 350,000 350,000 Right of Way 150,000 150,000 Construction 1,500,000 1,500,000 Subtotal - 500,000 1,500,000 - - - - 2,000,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $500 Project Name: 10th Street NW/A Street NW Intersection Improvements Project Name: 49th Street NE (Auburn Way N to D St NE) The project will construct a new traffic signal in place of the existing stop-control on the 10th Street NW approach. The project is needed to address a level of service deficiency at the intersection. Project No: asbd38 (TIP# R-8) This project will construct the build-out of 49th Street NE between Auburn Way N and D Street NE. The improvements are funded by private development. Project Name: 29th St SE/R St SE Intersection Improvements Project No: asbd30 (TIP# I -8) The project will construct a second southbound through lane between 22nd Street SE and 33rd Street SE and a new signal at the 29th Street SE intersection. The improvements are needed to address the existing LOS deficiency at this intersection during the weekday PM peak hour. 301 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:2024 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)- Federal (Grants)1,125,000 1,125,000 State - Other (Traffic Mitigation Fees)300,000 167,000 467,000 REET - Other Sources 340,000 340,000 Subtotal - - 300,000 167,000 1,465,000 - - 1,932,000 Capital Costs: Design 300,000 300,000 Right of Way 167,000 167,000 Construction 1,465,000 1,465,000 Subtotal - - 300,000 167,000 1,465,000 - - 1,932,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $1,000 Capacity Project: YES Anticipated Year of Completion:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)123,276 - Federal (Grants)6,562,702 - State - Other (Traffic Mitigation Fees)1,313,115 25,000 25,000 50,000 REET - Other Sources 383,381 - Subtotal 8,382,474 25,000 25,000 - - - - 50,000 Capital Costs: Design 2,247,331 - Right of Way 821,341 - Environmental 313,162 25,000 25,000 50,000 Construction 5,000,640 - Subtotal 8,382,474 25,000 25,000 - - - - 50,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: YES Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)1,230 - Federal (Grants)- State - Local - Other (Traffic Mitigation Fees)105,000 10,000 10,000 Other Sources - Subtotal 106,230 10,000 - - - - - 10,000 Capital Costs: Design 106,230 10,000 10,000 Right of Way - Construction - Subtotal 106,230 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project No: c207a0 (TIP# S-1) The project constructed a new multi-lane arterial from 3rd Street NW to 14th Street NW completing a missing link along the corridor. This project improves mobility and was tied to corridor development. The project length was approximately three-quarters of a mile. The City purchased ROW from the northern property owner. If the property develops any access to A St NW, some or a portion of those funds may be reimbursed to the City (total cost was $251,000). Project Name: A Street SE Corridor Study Project No: cp1110 (TIP# S -3 ) Study the A Street SE corridor between 6th Street SE and Lakeland Hills Way SE, including 41st Street SE from D Street SE to C Street SW. The study will review safety, access, and traffic operations. Project Name: A Street Loop Project No: asbd32 (TIP# R-4) The project will construct a new one-way (eastbound) roadway connection between A Street SW/S Division Street and A Street SE. The new intersection with A Street SE will allow an unsignalized right-turn movement onto southbound A Street SE, providing an alternative to the intersection of 3rd Street SE and A Street SE, which does not meet adopted LOS standards. The roadway will be constructed as a complete street to accommodate non-motorized road users. Project Name: A Street NW - Phase 1 (3rd St NW to 14th St NW) 302 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)211,513 525,000 525,000 Federal (Grants)- State - Local - Street Preservation (Fund 105)50,000 50,000 Other Sources - Subtotal 211,513 575,000 - - - - - 575,000 Capital Costs: Design 161,513 - Right of Way 50,000 - Construction 575,000 575,000 Subtotal 211,513 575,000 - - - - - 575,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: YES Anticipated Year of Completion:2024 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)- Federal (Grants)648,750 648,750 3,000,000 1,500,000 5,148,750 Local - Other (Traffic Impact Fees)101,250 851,250 750,000 1,830,120 1,300,000 4,731,370 REET - Other Sources 750,000 750,000 Subtotal 750,000 1,500,000 750,000 5,580,120 2,800,000 - - 10,630,120 Capital Costs: Design 750,000 750,000 750,000 Right of Way 750,000 750,000 1,500,000 Construction 5,580,120 2,800,000 8,380,120 Subtotal 750,000 1,500,000 750,000 5,580,120 2,800,000 - - 10,630,120 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $2,500 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)5,500 10,000 10,000 Federal (Grants)- State 262,700 - Other (Traffic Impact Fees)- Other (Other Funds)- Subtotal 268,200 10,000 - - - - - 10,000 Capital Costs: Design 63,457 - Right of Way - Construction 204,743 10,000 10,000 Long Term Debt - - - - - - - Subtotal 268,200 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 This project will complete design and construct safety improvements at the curve along Auburn Way S in the vicinity of the intersection with Poplar Street. The improvements would include, illumination, electronic curve ahead warning signage, a high-friction surface treatment for the pavement, guardrail and driveway improvements. Project Name: Auburn Way S (SR-164) Poplar Curve Safety Improvements The project will replace the existing traffic signal at the Auburn Way N/1st Street NE signal. The signal was constructed in 1968 and is approaching the end of its service life. The project scope also includes the construction of ADA improvements, curb-bulbs, and storm improvements. Project Name: Auburn Way S Improvements (Hemlock St SE to Poplar St SE) Project No: cp1622 (TIP# R -6) The project will widen Auburn Way S between Hemlock St SE and Poplar St SE to accommodate two general purpose lanes in each direction, turn lanes, access management where feasible, U-turns, curb, gutter, sidewalk, illumination, transit stop improvements, a new traffic signal in the vicinity of Chinook Elementary School, Intelligent Transportation Systems, streetscape and storm improvements. The project length is approximately 0.4 miles. The project is needed to address traffic operations issues along the corridor. Project Name: Auburn Way N/1st Street NE Signal Replacement Project No: cp1927 (TIP# I - 1) Project No: cp1901 (TIP# R -15) 303 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)4,188 100,000 100,000 100,000 300,000 Federal (Grants)- State - Other (Traffic Mitigation Fees)- REET - Other Sources - Subtotal 4,188 100,000 - 100,000 - 100,000 - 300,000 Capital Costs: Design 10,000 10,000 10,000 30,000 Right of Way - Construction 4,188 90,000 90,000 90,000 270,000 Subtotal 4,188 100,000 - 100,000 - 100,000 - 300,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)298,114 50,000 100,000 100,000 100,000 100,000 100,000 550,000 Federal (Grants)- State - Other (Traffic Impact Fees)- REET - Other Sources - - Subtotal 298,114 50,000 100,000 100,000 100,000 100,000 100,000 550,000 Capital Costs: Design 85,139 5,000 10,000 10,000 10,000 10,000 10,000 55,000 Right of Way - Construction 212,975 45,000 90,000 90,000 90,000 90,000 90,000 495,000 Subtotal 298,114 50,000 100,000 100,000 100,000 100,000 100,000 550,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)25,000 25,000 Federal (Grants)- State - Other (Traffic Impact Fees)- REET - Other Sources 100,000 100,000 Subtotal - - 125,000 - - - - 125,000 Capital Costs: Design 15,000 15,000 Right of Way - Construction 110,000 110,000 Subtotal - - 125,000 - - - - 125,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project No: asbd08, cp1816, cp1902 (TIP# N -1) The program will construct small pedestrian improvement projects at locations throughout the City. Projects are prioritized annually based on pedestrian demands, existing deficiencies, and citizen requests. Program funds reflect remaining budget after allocations to specific pedestrian accessibility and safety projects. Project No: asbd07, cp1910 (TIP# N -3) The program will construct bicycle and safety improvements on classified roadways throughout the City. Projects are prioritized bi-annually based upon field studies and community feedback. Project No: asbd28 (TIP# N -6) Project Name: Downtown Transit Center Access Improvements Project Name: Citywide Pedestrian Accessibility and Safety Program The project will reconstruct the channelization and curb radii to improve the turning radius for transit vehicles at the northeast corner of A St SW/2nd St SW. Project Name: Citywide Arterial Bicycle & Safety Improvements 304 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)399,000 10,000 10,000 Federal (Grants)2,520,000 - State - Other (Traffic Impact Fees)699,167 - REET - Other Sources - Subtotal 3,618,167 10,000 - - - - - 10,000 Capital Costs: Design 719,773 - Right of Way 43,521 - Construction 2,854,873 10,000 10,000 Subtotal 3,618,167 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $4,100 Capacity Project: YES Anticipated Year of Completion:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)- Federal (Grants)- State - Other (Traffic Impact Fees)150,000 150,000 500,000 650,000 Other Sources - Subtotal 150,000 150,000 500,000 - - - - 650,000 Capital Costs: Design 150,000 - Right of Way 150,000 150,000 Construction 500,000 500,000 Subtotal 150,000 150,000 500,000 - - - - 650,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $1,000 Capacity Project: YES Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)- Federal (Grants)- State - Other (Traffic Impact Fees)1,149,678 83,700 83,300 82,794 82,382 81,990 81,589 495,755 PWTFL 1,527,300 - Subtotal 2,676,978 83,700 83,300 82,794 82,382 81,990 81,589 495,755 Capital Costs: Design 327,500 - Right of Way 200,400 - Construction 1,203,900 Long Term Debt 945,178 83,700 83,300 82,794 82,382 81,990 81,589 495,755 Subtotal 2,676,978 83,700 83,300 82,794 82,382 81,990 81,589 495,755 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Garden Avenue Realignment Project No: cp2022 (TIP# R -27) The project will construct a new east/west connection between Garden Avenue and 104th Avenue SE, and will cul-de-sac Garden Avenue to the north of 8th Street NE. This will improve traffic operations and safety along 8th Street NE. The project constructed one eastbound through/right turn-lane on 8th St NE to the west of Harvey Rd and modified traffic signals and traffic channelization to accommodate the new lane. The additional lane reduced traffic delays and queuing at the intersection of Harvey Rd and 8th St NE in all directions. This project also reconstructed M St NE from 4th St NE to 8th St NE, a segment of roadway approximately 0.3 miles long with a four-lane cross-section. The reconstruction addressed the existing poor pavement condition and completed sidewalk gaps. Project No: cp1416 (TIP# N -5) The F St SE project includes pavement rehabilitation, installation of curbs, gutters, bike lanes, sidewalks, ADA improvements, utility undergrounding, LED street lighting, 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. Project Name: Harvey Rd NE/8th St NE Intersection Improvements Project No: cp0611 (TIP# I -5) Project Name: F Street SE Non-Motorized Improvements (Downtown to Les Gove) 305 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:2024 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)120,000 50,000 400,000 570,000 Street Preservation (Fund 105)185,000 1,220,000 1,405,000 REET 400,000 400,000 Other (Traffic Impact Fees)70,000 465,000 535,000 Other Sources - Subtotal - - 375,000 50,000 2,485,000 - - 2,910,000 Capital Costs: Design 375,000 375,000 Right of Way 50,000 50,000 Construction 2,485,000 2,485,000 Subtotal - - 375,000 50,000 2,485,000 - - 2,910,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $500 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)14,980 250,000 250,000 State 30,020 419,980 419,980 REET - Other (Traffic Impact Fees)- Other Sources - Subtotal 45,000 669,980 - - - - - 669,980 Capital Costs: Design 45,000 - Right of Way - Construction 669,980 669,980 Subtotal 45,000 669,980 - - - - - 669,980 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: YES Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)- - Federal (Grants)862,016 - State 8,834,297 - Other (Traffic Impact Fees)5,052,856 123,200 122,900 122,550 122,258 121,965 121,673 734,546 Other (Traffic Mitigation Fees)660,000 - REET 1,140,001 - PWTFL 3,284,857 - Other (Other Agencies)3,126,104 - Subtotal 22,960,131 123,200 122,900 122,550 122,258 121,965 121,673 734,546 Capital Costs: Design 2,688,924 - Right of Way 3,358,443 - Construction 16,021,908 - Long Term Debt 890,856 123,200 122,900 122,550 122,258 121,965 121,673 734,546 Subtotal 22,960,131 123,200 122,900 122,550 122,258 121,965 121,673 734,546 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 The project will construct sidewalks along the M Street SE corridor between Auburn Way S and 8th Street SE. The project will complete the missing sections of sidewalk along the west side of M Street SE between Auburn Way S and 8th Street SE, and will complete the missing segments of sidewalk along the east side between Auburn Way S and 12th Street SE. The project will construct approximately 2,000 linear feet of new sidewalk to match adjacent widths. The project will also construct ADA compliant curb ramps and relocate existing utility poles and overhead signage to provide ADA access. Project Name: M Street NE (E Main St to 4th St NE) Project No: asbd12 (TIP# R -7) This project will construct a complete four/five-lane street section on M St NE from south of E Main St to 4th St NE, and reconstruct the signal at E Main St. The project is needed to improve traffic operations along the M Street NE corridor, and replace the existing pavement which is in poor condition. Project Name: M Street SE Sidewalk Improvements Project No: cp2012 (TIP# N -10) Project No: c201a0 (TIP# R -3) Project Name: M Street Underpass (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. 306 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:2023 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)- Federal (Grants)325,000 1,300,000 1,625,000 Local - Other (Traffic Impact Fees)85,000 100,000 200,000 385,000 REET - Other Sources - Subtotal - 410,000 100,000 1,500,000 - - - 2,010,000 Capital Costs: Design 410,000 410,000 Right of Way 100,000 100,000 Construction 1,500,000 - - 1,500,000 Subtotal - 410,000 100,000 1,500,000 - - - 2,010,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $500 Capacity Project: YES Anticipated Year of Completion:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)20,000 250,000 270,000 Federal (Grants)180,000 450,000 630,000 Local - Other (Traffic Impact Fees)- REET - Other Sources 250,000 250,000 Subtotal - 200,000 950,000 - - - - 1,150,000 Capital Costs: Design 200,000 200,000 Right of Way - Construction 950,000 - - 950,000 Subtotal - 200,000 950,000 - - - - 1,150,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $2,000 Project No: cp1821 (TIP# S -2)Capacity Project: YES Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)- Federal (Grants)- State - Other (Traffic Impact Fees)36,027 20,000 20,000 20,000 20,000 20,000 20,000 120,000 Other Sources - Subtotal 36,027 20,000 20,000 20,000 20,000 20,000 20,000 120,000 Capital Costs: Design - Environmental 36,027 20,000 20,000 20,000 20,000 20,000 20,000 120,000 Construction - Subtotal 36,027 20,000 20,000 20,000 20,000 20,000 20,000 120,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Riverwalk Drive SE Non-Motorized Improvements Project No: asbd26 (TIP# N-9) The project will construct sidewalks, street lighting, and related storm improvements along the east side of Riverwalk Drive SE between Auburn Way S and Howard Road SE. This project will close a major gap in the sidewalk system and ties into the proposed improvements on Auburn Way South. The project will also install a RRFB at the intersection with Howard Road. The project is proposed to be in partnership with the Muckleshoot Indian Tribe. Project Name: S 272nd/277th St Corridor Capacity & Non-Motorized Trail Improvements This project will complete the environmental monitoring requirements related to the S 277th St corridor widening project between Auburn Way North and l St NE. Project Name: Regional Growth Center Access Improvements Project No: asbd24 (TIP# R-16) The project will construct a northbound left-turn lane and a northbound/southbound crosswalk at the 3rd Street NE/Auburn Avenue intersection, and realign the 4th Street NE/Auburn Way N intersection to eliminate the split phase signal operation improving circulation and access. The project will improve traffic operations, safety, and circulation for both vehicles and non-motorized users. 307 2021-2022 Biennial Budget Section VII: Capital Planning Project No: asbd25 (TIP# R -24)Capacity Project: YES Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)- Federal (Grants)- State - Other (Traffic Mitigation Fees)100,000 100,000 Other Sources - Subtotal - 100,000 - - - - - 100,000 Capital Costs: Design - Right of Way - Construction 100,000 100,000 Subtotal - 100,000 - - - - - 100,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:3 Years 2021 2022 2023 2024 2025 2026 Total Local Street Fund (Fund 103)650,000 - Sales Tax on Const. (Fund 103)2,644,476 - REET 2,800,000 - To Be Determined 1,500,000 1,500,000 1,500,000 1,500,000 6,000,000 Other (Other Funds)450,000 150,000 150,000 150,000 150,000 150,000 750,000 Subtotal 6,544,476 - 150,000 1,650,000 1,650,000 1,650,000 1,650,000 6,750,000 Capital Costs: Design 864,818 150,000 500,000 500,000 500,000 500,000 2,150,000 Right of Way - Construction 5,679,658 1,150,000 1,150,000 1,150,000 1,150,000 4,600,000 Subtotal 6,544,476 - 150,000 1,650,000 1,650,000 1,650,000 1,650,000 6,750,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Local Street Fund (Fund 103)- Sales Tax on Const. (Fund 103)- REET 2,200,000 2,200,000 To Be Determined - Other (Other Funds)- Subtotal - 2,200,000 - - - - - 2,200,000 Capital Costs: Design - Right of Way - Construction 2,200,000 2,200,000 Subtotal - 2,200,000 - - - - - 2,200,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: 2021 Local Street Preservation Project Project Name: Local Street Improvement Program Project No: various (TIP# P -2) Project Name: Stewart Road - City of Pacific (Lake Tapps Parkway Corridor) Project No: cp2019 (TIP# P -7) This project will reconstruct G Street SE (from East Main Street to 4th Street SE) and grind and overlay the Riverwalk/Forest Ridge Neighborhood. The scope of work includes the following: full-depth roadway replacement and/or grind and overlay and any needed utility improvements within the project limits. This is a City of Pacific project to widen the Stewart Road (Lake Tapps Parkway) Corridor. This is the final segment of widening in the City of Pacific which will tie in with the City of Sumner's planned final widening segment and new bridge over the White River. Completion of this corridor widening is expected to significantly relieve traffic congestion in Auburn along the A St SE and C St SW corridors. The program preserves local (unclassified) streets. Individual projects may include crack sealing, asphalt patching, pre-leveling, asphalt overlays and roadway reconstruction. The program also funds the biennial collection of pavement condition ratings, conducted in even numbered years. Beginning in 2019 REET funding was dedicated by council to this program. Beyond 2022, funding for this program is shown as other because a dedicated funding source has not yet been identified, and the use of REET to fund the program is not sustainable in the long-term. Program funds reflect remaining budget after allocations to specific arterial street preservation projects which are included as separate projects. 308 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Local Street Fund (Fund 103)- Sales Tax on Const. (Fund 103)- REET 1,500,000 1,500,000 To Be Determined - Other (Other Funds)150,000 150,000 Subtotal - 150,000 1,500,000 - - - - 1,650,000 Capital Costs: Design 150,000 150,000 Right of Way - Construction 1,500,000 1,500,000 Subtotal - 150,000 1,500,000 - - - - 1,650,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources: Years 2021 2022 2023 2024 2025 2026 Total Street Preservation (Fund 105)46,000 347,500 347,500 Federal (Grants)69,000 521,250 521,250 Utility Tax (Fund 105)- Other Sources - Subtotal 115,000 868,750 - - - - - 868,750 Capital Costs: Design 115,000 - Right of Way - Construction 868,750 868,750 Subtotal 115,000 868,750 - - - - - 868,750 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Street Preservation (Fund 105)- Federal (Grants)523,540 120,000 120,000 Utility Tax (Fund 105)- Other Sources - Subtotal 523,540 120,000 - - - - - 120,000 Capital Costs: Design 120,000 - Right of Way - Construction 403,540 120,000 120,000 Subtotal 523,540 120,000 - - - - - 120,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project No: cp2101 (TIP# P -8) This project will reconstruct I Street SE (from East Main Street to 4th Street SE). The scope of work includes the following: full-depth roadway replacement and any needed utility improvements within the project limits. Project No: cp2003 (TIP# P -3) Project Name: 2nd Street SE Preservation Project Name: 2022 Local Street Preservation Project This project will reconstruct 2nd Street SE between A Street SE and Auburn Way S. The reconstruction will utilize full depth reclamation techniques. The project will also address fixed objects located within the clear zone, remove barriers to ADA access, and install new LED street lighting. This project will seal and overlay the 3rd Street SW bridge decks in an effort to extend the overall service life of the bridges. The following bridges are included in the project: 3rd Street off-ramp, 3rd Street SW over the BNSF tracks, and 3rd Street SW over A Street SW. Project No: cp2006 (TIP# P -13) Project Name: 3rd Street SW Bridges Deck Preservation 309 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2024 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Street Preservation (Fund 105)25,000 100,000 866,130 991,130 Federal (Grants)866,130 866,130 Utility Tax (Fund 105)- Other Sources - Subtotal - - 25,000 100,000 1,732,260 - - 1,857,260 Capital Costs: Design 25,000 75,000 100,000 Right of Way 25,000 25,000 Construction 1,732,260 1,732,260 Subtotal - - 25,000 100,000 1,732,260 - - 1,857,260 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:3 Years 2021 2022 2023 2024 2025 2026 Total Street Preservation (Fund 105)2,227,332 327,500 1,650,000 606,728 599,514 2,100,000 2,200,000 7,483,742 Federal (Grants)652,858 - Utility Tax (Fund 105)1,538,600 - REET 1,948,779 Other Sources 79,343 - Subtotal 6,446,912 327,500 1,650,000 606,728 599,514 2,100,000 2,200,000 7,483,742 Capital Costs: Design 510,205 49,125 247,500 91,009 89,927 315,000 330,000 1,122,561 Right of Way - - Construction 5,936,707 278,375 1,402,500 515,719 509,587 1,785,000 1,870,000 6,361,181 Subtotal 6,446,912 327,500 1,650,000 606,728 599,514 2,100,000 2,200,000 7,483,742 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Street Preservation (Fund 105)521,206 10,000 10,000 Federal (Grants)1,100,000 - Utility Tax (Fund 105)- REET Other Sources - Subtotal 1,621,206 10,000 - - - - - 10,000 Capital Costs: Design 153,706 - Right of Way - Construction 1,467,500 10,000 10,000 Subtotal 1,621,206 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 This project will grind and overlay Auburn Way N from 8th Street NE to 22nd Street NE, remove unused driveways, and upgrade all curb ramps and pedestrian signals to meet ADA requirements. Project Name: Arterial Street Preservation Program Project No: various, spbd01 (TIP# P -1) The program preserves classified streets throughout the City. Individual projects may include a combination of crack seal, overlays, rebuilds, and spot repairs. The program also funds the biennial collection of pavement condition ratings. This program is funded through a 1% utility tax that was adopted by City Council in 2008. Program funds reflect remaining budget after allocations to specific arterial street preservation projects which are included as separate projects in this TIP. Project Name: Auburn Way N Preservation Phase 2 (8th St NE to 22nd St NE) Project No: cp1903 (TIP# P -1) Project Name: A St SE Preservation (37th Street SE to Lakeland Hills Way) Project No: spbd09 (TIP# P -10) The project will grind and overlay A Street SE from 37th Street SE to the Auburn/Pacific City Limit and from the Pacific/Auburn City Limit to the intersection with Lakeland Hills Way). The project also includes ADA upgrades to curb ramps, pedestrian push buttons, and replacement of vehicle detection loops. 310 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Street Preservation (Fund 105)965,199 10,000 10,000 Federal (Grants)975,140 - Other Sources - Subtotal 1,940,339 10,000 - - - - - 10,000 Capital Costs: Design 174,614 - Right of Way - Construction 1,765,725 10,000 10,000 Subtotal 1,940,339 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2023 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Street Preservation (Fund 105)25,000 100,000 1,118,272 1,243,272 Federal (Grants)1,118,272 1,118,272 Other Sources - Subtotal - 25,000 100,000 2,236,544 - - - 2,361,544 Capital Costs: Design 25,000 75,000 100,000 Right of Way 25,000 25,000 Construction 2,236,544 2,236,544 Subtotal - 25,000 100,000 2,236,544 - - - 2,361,544 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2024 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Street Preservation (Fund 105)25,000 75,000 534,356 634,356 Federal (Grants)750,000 750,000 Other Sources - Subtotal - - 25,000 75,000 1,284,356 - - 1,384,356 Capital Costs: Design 25,000 50,000 75,000 Right of Way 25,000 25,000 Construction 1,284,356 1,284,356 Subtotal - - 25,000 75,000 1,284,356 - - 1,384,356 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Street Preservation (Fund 105)100,000 1,350,000 1,350,000 Federal (Grants)- REET - Subtotal 100,000 1,350,000 - - - - - 1,350,000 Capital Costs: Design 100,000 - Right of Way - Construction 1,350,000 1,350,000 Subtotal 100,000 1,350,000 - - - - - 1,350,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Lakeland Hill Way Preservation (57th Drive SE to Lake Tapps Pkwy) Project No: cp2011 (TIP# P-12) Project No: spbd06 (TIP# P -11) The project will grind and overlay C Street SW from W Main Street to the GSA signal (approximately 2,000 feet to the south of 15th Street SW). The project also includes ADA upgrades to curb ramps and pedestrian push buttons, and replacement of vehicle detection loops. Project Name: Lake Tapps Pkwy/Sumner-Tapps Hwy E Preservation Project No: spbd08 (TIP# P -6) The project will grind and overlay the Lake Tapps Parkway/Sumner-Tapps Highway E corridor from the intersection of Lake Tapps Parkway with Lakeland Hills Way to the intersection of Sumner-Tapps Highway E with 16th Street E (the Auburn City limit). Portions of the corridor include a center two-way left-turn lane which does not require preservation and would be omitted from the grind and overlay. The project scope also includes upgrades to ADA curb ramps and pedestrian push buttons, and replacement of vehicle detection at signalized intersections. Project Name: Auburn Way N Preservation Phase 3 (4th St SE to 8th St NE ) Project No: cp1904 (TIP# P -1) This project will grind and overlay Auburn Way N from approximately 8th Street NE to approximately 4th St SE, remove unused driveways, and upgrade all curb ramps and pedestrian signals to meet ADA requirements. detection loops. Project Name: C Street SW Preservation (W Main St to GSA Signal) The project will grind, patch, and overlay Lakeland Hills Way from 57th Drive SE to Lake Tapps Pkwy. The project also includes ADA upgrades to curb ramps and replacement of vehicle detection loops. 311 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Street Preservation (Fund 105)- Federal (Grants)547,850 100,000 100,000 REET - Subtotal 547,850 100,000 - - - - - 100,000 Capital Costs: Design 80,000 - Right of Way - Construction 467,850 100,000 100,000 Subtotal 547,850 100,000 - - - - - 100,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Arterial Street Fund (Fund 102)1,057,801 965,000 495,000 250,000 500,000 200,000 100,000 2,510,000 Local Street Fund (Fund 103)650,000 - - - - - - - Street Preservation (Fund 105)3,859,737 2,120,000 1,985,000 1,900,000 3,220,000 2,100,000 2,200,000 13,525,000 Federal (Grants)14,461,856 1,895,000 450,000 5,418,272 4,241,130 - - 12,004,402 State 9,127,017 419,980 - - - - - 419,980 Local - - - - - - - - REET 5,888,780 2,200,000 1,500,000 - 400,000 - - 4,100,000 PWTFL 4,812,157 - - - - - - - Sales Tax on Const. (Fund 103) 2,644,476 - - - - - - - Utility Tax (Fund 105)1,538,600 - - - - - - - Other (Other Funds)450,000 150,000 150,000 150,000 150,000 150,000 150,000 900,000 Other (Other Agencies)3,126,104 - - - - - - - Other (Traffic Mitigation Fees) 2,078,115 135,000 325,000 167,000 - - - 627,000 Other (Traffic Impact Fees)7,188,978 2,063,150 2,346,200 3,155,464 5,489,640 223,955 223,262 13,501,671 Other Sources 462,724 500,000 1,850,000 750,000 340,000 - - 3,440,000 To Be Determined - - - 1,500,000 1,500,000 1,500,000 1,500,000 6,000,000 Total 57,346,345 10,448,130 9,101,200 13,290,736 15,840,770 4,173,955 4,173,262 57,028,053 Capital Costs: Design 9,463,210 2,709,125 1,672,500 736,009 599,927 835,000 840,000 7,392,561 Right of Way 4,473,705 1,050,000 1,125,000 517,000 - - - 2,692,000 Environmental 349,189 45,000 45,000 20,000 20,000 20,000 20,000 170,000 Construction 41,224,207 6,437,105 6,052,500 11,812,383 15,016,203 3,115,000 3,110,000 45,543,191 Long Term Debt 1,836,034 206,900 206,200 205,344 204,640 203,955 203,262 1,230,301 Total 57,346,345 10,448,130 9,101,200 13,290,736 15,840,770 4,173,955 4,173,262 57,028,053 TOTAL CAPITAL COSTS and FUNDING SOURCES - TRANSPORTATION Project Name: Lea Hill Bridge Deck Preservation Project No: cp2007 (TIP# P-9) This project will grind and overlay the bridge deck in an effort to extend the overall service life of the bridge. Transportation Projects 2022 2023 2024 2025 2026 2027 6 Year Total 10th St NW/A St NW Intersection Improvements -$ -$ 1,000$ 1,000$ 1,000$ 1,000$ 4,000$ 29th St SE/R St SE Intersection Improvements - - - 500 500 500 1,500 49th St NE (Auburn Way N to D St NE)- 500 500 500 500 500 2,500 A Street Loop - - - 1,000 1,000 1,000 3,000 Auburn Way S Improvements (Hemlock St SE to Poplar St SE)- - - 2,500 2,500 2,500 7,500 F St SE Non-Motorized Improvements (Downtown to Les Gove) 4,100 4,100 4,100 4,100 4,100 4,100 24,600 Garden Avenue Realignment - 1,000 1,000 1,000 1,000 1,000 5,000 M St NE (E. Main St. to 4th St. NE) - - - 500 500 500 1,500 Regional Growth Center Access Improvements - - 500 500 500 500 2,000 Riverwalk Drive SE Non-Motorized Improvements - 2,000 2,000 2,000 2,000 2,000 10,000 Total Transportation Projects 4,100$ 7,600$ 9,100$ 13,600$ 13,600$ 13,600$ 61,600$ Summary of Impacts of 2021 -2022 Capital Projects on Future Operating Expenses 312 2021-2022 Biennial Budget Section VII: Capital Planning $0 $1 $2 $3 $4 Fund Balance Federal & State Grants Real Estate Excise Tax (REET) Traffic Impact & Mitigation Fees Other Funds Other Local Agencies and Developers Millions Transportation Projects 2021 / 2022 Revenue Sources 2021 2022 $0 $5 $10 $15 $20 2021 2022 2023 2024 2025 2026MillionsTransportation Projects Projected Capital Expenditures 313 2021-2022 Biennial Budget Section VII: Capital Planning 314 2021-2022 Biennial Budget Section VII: Capital Planning Water Utility Projects Seventeen capital projects totaling $10,648,610 are budgeted for 2021 and eighteen capital projects totaling $9,444,010 are budgeted for 2022. A few of the significant projects include the following: • The Academy Pump Station #1 Pump Replacement project ($3,000,000 in 2021 and $609,500 in 2022) will construct a new pump station with 4 pumps to meet peak demands and fire flow requirements. (See Map – “A”) • The Coal Creek Springs Transmission Main Replacement ($10,000 in 2021 and $2,425,000 in 2022) will provide full replacement of the transmission main crossing the White River via a pedestrian bridge. (See Map – “B”) • The 2021 Local Street Reconstruction project will construct water main improvements on G Street SE between E. Main Street and 4th Street SE and in various streets in the Riverwalk neighborhood.. (See Map – “C”) • The Lead Service Line Replacement project ($2,900,000 in 2021 and $1,600,000 in 2022) will remove lead service lines and construct associated roadway restoration throughout the City. Green River Pump Station Emergency Power Reservoir 1 Seismic Control Valve project Station. 315 2021-2022 Biennial Budget Section VII: Capital Planning 2021 2022 Title Project # Budget Budget Page 104th Park Development cp1619 250,000 - 317 2021 Local Street Reconstruction cp2019 2,520,000 - 317 2022 Local Street Reconstruction cp2101 50,000 800,000 317 Academy Pump Station #1 Pump Replacement cp1916 3,000,000 609,500 318 Cascade Water Alliance Water Purchase cp1914 934,810 934,810 318 Coal Creek Springs Transmission Main Replacement cp1603 10,000 2,425,000 318 Comprehensive Water Plan wabd25 - 263,000 319 Deduct Meter Replacement Program cp1917 515,000 485,000 319 F Street SE Non-Motorized Improvements cp1416 10,000 - 319 Garden Avenue Realignment cp2022 55,000 440,000 320 Lea Hill AC Main Replacement cp1929 10,000 - 320 Lead Service Line Replacement cp1922 2,900,000 1,600,000 320 M Street NW Widening wabd13 - 37,000 321 Meter Vault Replacement cp1807 10,000 - 321 Pipeline Asset Management Study cp1934 10,000 - 321 Reservoir 2 Valves wabd29 - 240,000 322 Reservoir Repair and Replacements wabd12 50,000 62,000 322 Street Utility Improvements wabd01 - 200,000 322 Valley Service Area Reservoir No. 3 wabd26 - 50,000 323 Water Repair & Replacements wabd02 - 100,000 323 Water Resources Protection Program wabd23 26,800 27,700 323 Water Trench Patches Program wabd28 150,000 155,000 324 Well 4 Pump Improvements wabd22 147,000 830,000 324 Well Inspection and Redevelopment Program wabd11 - 185,000 324 Total Water Fund Projects 10,648,610 9,444,010 2021 -2022 Water Fund Projects 316 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund 50,000 250,000 250,000 Bond Proceeds - State Grants - Local - Other (PWTF loan)- Subtotal 50,000 250,000 - - - - - 250,000 Capital Costs: Design 50,000 - Right of Way - Construction 250,000 250,000 Subtotal 50,000 250,000 - - - - - 250,000 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund - Bond Proceeds 100,000 2,520,000 2,520,000 State Grants - Local - Other - Subtotal 100,000 2,520,000 - - - - - 2,520,000 Capital Costs: Design 100,000 - - - - Right of Way - Construction 2,520,000 - - - 2,520,000 Subtotal 100,000 2,520,000 - - - - - 2,520,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund 50,000 100,000 150,000 Bond Proceeds 700,000 700,000 State Grants - Local - Other - Subtotal - 50,000 800,000 - - - - 850,000 Capital Costs: Design 50,000 - - 50,000 Right of Way - Construction 800,000 - - 800,000 Subtotal - 50,000 800,000 - - - - 850,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: 104th Park Development (104th to 102nd Water Main Loop) This project will construct a water main between 102nd Avenue SE and 104 Avenue SE is part of a Parks Department project that is developing a new City park. The new water main will eliminate convert the existing dead-end system to a looped system, as recommended by the Comprehensive Plan. Project No: cp1619 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: 2021 Local Street Reconstruction Project No: cp2019 This project will construct water main improvements on G Street SE between E. Main Street and 4th Street SE and in various streets in the Riverwalk neighborhood. The improvements are coordination with the 2021 Local Street Preservation project and include replacing 1,250 feet of 4" cast iron pipe with 8" ductile iron water main and 43 services on G ST SE. and replacement of 4,360 feet of 6" cast iron pipe and 730 feet of 4" cast iron with 8" ductile iron main and 110 services in the Riverwalk area. Comprehensive Plan project D-06. Project Name: 2022 Local Street Reconstruction Project No: cp2101 This project will construct water main improvements on I Street SE from E. Main Street to 4th Street SE as part of the 2022 Local Street Preservation project. Improvements include replacement of 1,250 feet of 4" cast iron pipe with 8" ductile iron water main and 40 services. Comprehensive Plan project D-06. 317 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund 609,500 609,500 Bond Proceeds 742,979 3,000,000 3,000,000 State Grants - Local - Other - Subtotal 742,979 3,000,000 609,500 - - - - 3,609,500 Capital Costs: Design 742,979 - - - - Right of Way - Construction 3,000,000 609,500 - - 3,609,500 Subtotal 742,979 3,000,000 609,500 - - - - 3,609,500 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: YES Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund 1,187,391 934,810 934,810 934,805 934,805 934,805 934,805 5,608,840 Bond Proceeds - State Grants - Local - Other - Subtotal 1,187,391 934,810 934,810 934,805 934,805 934,805 934,805 5,608,840 Capital Costs: Water Supply Purchase 1,187,391 934,810 934,810 934,805 934,805 934,805 934,805 5,608,840 Right of Way - Construction - Subtotal 1,187,391 934,810 934,810 934,805 934,805 934,805 934,805 5,608,840 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund 326,520 10,000 10,000 Bond Proceeds - State Grants 225,000 225,000 Local - DWSRF Loan 300,001 2,200,000 2,200,000 Subtotal 626,521 10,000 2,425,000 - - - - 2,435,000 Capital Costs: Design 626,521 10,000 10,000 Right of Way - Construction 2,425,000 2,425,000 Subtotal 626,521 10,000 2,425,000 - - - - 2,435,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Coal Creek Springs Transmission Main Replacement Project No: cp1603 The facilities evaluation study conducted in 2013-2014 found a suspected leak on the 24" steel transmission main crossing the White River. This project will provide for full replacement of the river crossing via a pedestrian bridge. Parks Department will participate in the project by providing funding from grants for the trail connections to the bridge. This option eliminates the deep blow-off and allows more flexibility for expansion. A future project would rehabilitate the existing crossing for redundancy. Comprehensive Plan project D-11. Financing of System Development Charges for the right to purchase water from Tacoma Public Utilities through the Second Supply Pipeline to meet future projected demand, based on agreements with Cascade Water Alliance. Council approved the agreements for permanent and reserve wholesale supply in September 2013. A new agreement with Tacoma was executed in 2014. Budget reflects purchase of permanent supply - payments of $934,805 will continue from 2020 through 2029. Reserve supply will not be purchased and is not included. Comprehensive Plan project S-04. Project Name: Cascade Water Alliance Water Purchase Project No: cp1914 Project Name: Academy Pump Station #1 Pump Replacement Project No: cp1916 The pump station is reaching the end of its useful life. The project will construct a new pump station with 4 pumps to meet peak demands and fire flow requirements. Pump station #1 will be removed and pump station #2 will be used for storage after the pumps are removed. Preliminary design found it to be more cost effective to build a new pump station and decommission both existing pump stations. The backup power generator will be replaced. Comprehensive Plan project PS-07. 318 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2024 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund 122,000 263,000 251,000 20,000 534,000 Bond Proceeds - State Grants - Local - Other - Subtotal 122,000 - 263,000 251,000 20,000 - - 534,000 Capital Costs: Design 122,000 - Right of Way - Construction 263,000 251,000 20,000 534,000 Subtotal 122,000 - 263,000 251,000 20,000 - - 534,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund 36,500 100,000 100,000 Bond Proceeds 476,000 515,000 385,000 900,000 State Grants - Local - Other - Subtotal 512,500 515,000 485,000 - - - - 1,000,000 Capital Costs: Design 36,500 15,000 15,000 Right of Way - Construction 476,000 500,000 485,000 985,000 Subtotal 512,500 515,000 485,000 - - - - 1,000,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund 70,880 10,000 10,000 Bond Proceeds 334,000 - State Grants - Local - Other - Subtotal 404,880 10,000 - - - - - 10,000 Capital Costs: Design 15,172 - Right of Way - Construction 389,708 10,000 10,000 Subtotal 404,880 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Water main improvements constructed in conjunction with F Street SE street improvements. Comprehensive Plan project D-06. Project Name: Comprehensive Water Plan Project No: wabd25 Update the Comprehensive Water Plan as required by Washington Department of Health (DOH) by May 2022. DOH changed WAC to require a 10-year planning period which is an increase from the 6-year period. Our current plan was approved before the code change, but was written to include the 10-year period in anticipation of the revised code. We will provide letter to DOH requesting extension of approved plan by the end of 2021. The letter will include a report of the demand forecast compared to actual demand, and report of the capital improvement plan. If the extension is approved, our next complete plan will be due in 2025. However, the water plan will need to be updated in conjunction with the City's Comprehensive Plan due in 2024. Project Name: Deduct Meter Replacement Program Project No: cp1917 Approximately 200 non-single family irrigation meters within the water system are connected to the customer's supply line on the customer side of the domestic meter, instead of being directly connected to the water main. Since sewer charges for non-single family customers are based on the domestic water meter reading and irrigation water does not use the sewer system, customers ask to have the irrigation use deducted from their overall domestic use for sewer billing purposes. Thus, irrigation meters installed after the domestic meter are referred to as "deduct meters". To improve the billing process, increase staff efficiencies and eliminate manual calculations in the billing process this project will re-install the irrigation meters to directly connect to the main. Deduct meters will be converted to irrigation meters to more equitably bill water usage. Project Name: F Street SE Non-Motorized Improvements Project No: cp1416 319 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund 400,000 55,000 440,000 495,000 Bond Proceeds - State Grants - Local - Other - Subtotal 400,000 55,000 440,000 - - - - 495,000 Capital Costs: Design 55,000 55,000 Right of Way 400,000 - Construction 440,000 440,000 Subtotal 400,000 55,000 440,000 - - - - 495,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund 440,000 10,000 10,000 Bond Proceeds 2,466,550 - State - Local - Other - Subtotal 2,906,550 10,000 - - - - - 10,000 Capital Costs: Design 240,000 - Right of Way - Construction 2,666,550 10,000 - 10,000 Subtotal 2,906,550 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund 405,000 405,000 Bond Proceeds 205,000 1,195,000 1,400,000 State Grants - DWSRF Loan 305,000 2,695,000 2,695,000 Other - Subtotal 305,000 2,900,000 1,600,000 - - - - 4,500,000 Capital Costs: Design 305,000 - Right of Way - Construction 2,900,000 1,600,000 4,500,000 Subtotal 305,000 2,900,000 1,600,000 - - - - 4,500,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project No: cp2022 This project will construct water improvements as part of the Garden Avenue Realignment transportation project. The improvements include installation of 1,000 feet of 12" transmission main from the 20" existing main in 8th St NE along Garden Avenue to the location of a future new booster pump station site on property to be purchased on 102nd Ave SE, and then back to 8th St NE. Project Name: Garden Avenue Realignment Project Name: Lea Hill AC Main Replacement Project No: cp1922 The City has approximately 1,000 service lines with a lead goose-neck connection at the main. State and Federal agencies are planning a 15 year period for utilities to remove all lead service lines. This project will remove lead service lines and construct associated roadway restoration throughout the City. Any additional lead service lines that are not removed and replaced with this project will be replaced as part of future rehabilitation and replacement projects. Project Name: Lead Service Line Replacement Project No: cp1929 Distribution system repair and replacement project required for meeting peak demands and reducing system losses. Project will replace asbestos cement (AC) water main in the Lea Hill service area. 320 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2024 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund 37,000 320,000 357,000 Bond Proceeds - State Grants - DWSRF Loan - Other - Subtotal - - 37,000 - 320,000 - - 357,000 Capital Costs: Design 37,000 37,000 Right of Way - Construction 320,000 320,000 Subtotal - - 37,000 - 320,000 - - 357,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund 326,400 10,000 10,000 Bond Proceeds 900,000 - State Grants - Local - Other - Subtotal 1,226,400 10,000 - - - - - 10,000 Capital Costs: Design 120,101 - - Right of Way - Construction 1,106,299 10,000 10,000 Subtotal 1,226,400 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund 106,000 10,000 10,000 Bond Proceeds - State Grants - Local - Other - Subtotal 106,000 10,000 - - - - - 10,000 Capital Costs: Design 106,000 10,000 10,000 Right of Way - Construction - Subtotal 106,000 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Pipeline asset management study will identify the remaining useful life of water mains in the system, prioritize pipe replacements, and develop replacement costs to phase in the replacements. Transmission and distribution mains along Auburn Way South, C St SW, Lea Hill Road and West Hill Springs will be evaluated. Comprehensive Plan project D-10. Project Name: Pipeline Asset Management Study Project No: cp1934 Water main improvements constructed in conjunction with streets project: M ST NE widening (E Main to 4th St NE). Work includes replacing 26 services, connecting to existing 12" ductile main, and abandoning 6" cast main in place. Comprehensive Plan project D-06. Project Name: Meter Vault Replacement Project No: cp1807 Large meter vaults at Washington Elementary School, Cascade Middle School (2 vaults), Forest Ridge Townhomes, Green River Estates, and Neely Station have lids that are unsafe and vaults that are in need of repair. Project will replace the vaults and upgrade piping as needed. Project Name: M Street NE Widening Project No: wabd13 321 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2023 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund 240,000 760,000 1,000,000 Federal Grants - State Grants - Local - Other - Subtotal - - 240,000 760,000 - - - 1,000,000 Capital Costs: Design 240,000 240,000 Right of Way - Construction 760,000 760,000 Subtotal - - 240,000 760,000 - - - 1,000,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund 100,000 50,000 62,000 64,000 66,000 68,000 70,000 380,000 Bond Proceeds - State Grants - Local - Other - Subtotal 100,000 50,000 62,000 64,000 66,000 68,000 70,000 380,000 Capital Costs: Design - Right of Way - Construction 100,000 50,000 62,000 64,000 66,000 68,000 70,000 380,000 Subtotal 100,000 50,000 62,000 64,000 66,000 68,000 70,000 380,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:3 Years 2021 2022 2023 2024 2025 2026 Total Water Fund 1,500,000 200,000 1,000,000 1,000,000 1,000,000 1,000,000 4,200,000 Bond Proceeds 500,000 - State Grants - Local - Other - Subtotal 2,000,000 - 200,000 1,000,000 1,000,000 1,000,000 1,000,000 4,200,000 Capital Costs: Design 100,000 - Right of Way - Construction 1,900,000 200,000 1,000,000 1,000,000 1,000,000 1,000,000 4,200,000 Subtotal 2,000,000 - 200,000 1,000,000 1,000,000 1,000,000 1,000,000 4,200,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Reservoir 2 Valves This project will replace the existing 20" supply valve with a seismic control valve, and replace the 12" drain valve at Reservoir 2. Both valves will be installed in a vault. This project was identified as a maintenance issue due to limited access to the valves. The addition of a seismic control will improve the resiliency of the distribution system. Project Name: Street Utility Improvements Project No: wabd01 Water main improvements in coordination with the Local Street Preservation Program and general arterial street improvements. Project Name: Reservoir Repair and Replacements Project No: wabd12 General reservoir maintenance and minor improvements. Comprehensive Plan project R-03. Project No: wabd29 322 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:3 Years 2021 2022 2023 2024 2025 2026 Total Water Fund 50,000 700,000 750,000 Bond Proceeds - State Grants - Local - Other - Subtotal - - 50,000 - - - 700,000 750,000 Capital Costs: Design 50,000 50,000 Right of Way 700,000 700,000 Construction - Subtotal - - 50,000 - - - 700,000 750,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund 1,000,000 300,000 1,000,000 300,000 2,600,000 Bond Proceeds 170,000 100,000 100,000 State Grants - Local - Other - Subtotal 170,000 - 100,000 1,000,000 300,000 1,000,000 300,000 2,700,000 Capital Costs: Design 170,000 100,000 300,000 300,000 700,000 Right of Way - Construction - 1,000,000 1,000,000 2,000,000 Subtotal 170,000 - 100,000 1,000,000 300,000 1,000,000 300,000 2,700,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund 51,400 26,800 27,700 28,500 29,400 30,200 31,200 173,800 Bond Proceeds - State Grants - Local - Other - Subtotal 51,400 26,800 27,700 28,500 29,400 30,200 31,200 173,800 Capital Costs: Design - Right of Way - Construction 51,400 26,800 27,700 28,500 29,400 30,200 31,200 173,800 Subtotal 51,400 26,800 27,700 28,500 29,400 30,200 31,200 173,800 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 A new 1 million gallon storage facility is needed to meet future storage requirements in the Valley Service Area. Comprehensive Plan project R-04. Project Name: Water Resources Protection Program (Wellhead Protection) Project No: wabd23 Project Name: Water Repair & Replacements Project No: wabd02 Program to fund distribution system repair and replacement projects required for meeting peak demands and reducing system losses. Projects will be coordinated with the streets and other utility projects. Comprehensive Plan project D-09. Annual funding for implementing strategies identified in the Wellhead Protection Plan. Although some tasks will be performed as part of the water operations budget, other tasks will require consultants with expertise in review and investigation of contaminant sites and other environmental databases, development of spill response plans, and leaking underground storage tanks. Comprehensive Plan project S-08. Project Name: Valley Service Area Reservoir No. 3 Project No: wabd26 323 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund 150,000 155,000 160,000 165,000 170,000 175,000 975,000 Bond Proceeds - State Grants - Local - Other - Subtotal - 150,000 155,000 160,000 165,000 170,000 175,000 975,000 Capital Costs: Design - Right of Way - Construction 150,000 155,000 160,000 165,000 170,000 175,000 975,000 Subtotal - 150,000 155,000 160,000 165,000 170,000 175,000 975,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund 147,000 830,000 977,000 Bond Proceeds - State Grants - Local - Other - Subtotal - 147,000 830,000 - - - - 977,000 Capital Costs: Design 147,000 147,000 Right of Way - Construction 830,000 830,000 Subtotal - 147,000 830,000 - - - - 977,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2025 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund 150,000 185,000 200,000 385,000 Bond Proceeds - State Grants - Local - Other - Subtotal 150,000 - 185,000 - - 200,000 - 385,000 Capital Costs: Design - Right of Way - Construction 150,000 - 185,000 - - 200,000 - 385,000 Subtotal 150,000 - 185,000 - - 200,000 - 385,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Water Trench Patches Program Project No: wabd28 This program provides annual funding for roadway restoration of trench patches from water leak repair and water service installation that are beyond the scope of work done by maintenance staff. This project was identified in the Facilities Evaluation Study. The project will include a comprehensive investigation and evaluation of the well operation. Findings from the evaluation will likely result in replacing the generator with a larger unit, possibly replacing the motor soft starter with a variable frequency drive (VFD), and replacing aging control valves, gate valves, and air relief system. Comprehensive Plan project S-22. Project Name: Well 4 Pump Improvements Project No: wabd22 Project No: wabd11 Program for inspection and redevelopment of supply wells and springs necessary to ensure production at maximum capacity for efficient utilization. Comprehensive Plan project S-07. Project Name: Well Inspection and Redevelopment Program 324 2021-2022 Biennial Budget Section VII: Capital Planning Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Water Fund 4,867,091 1,713,610 4,639,010 4,198,305 2,835,205 3,403,005 3,211,005 20,000,140 Bond Proceeds 5,689,529 6,240,000 2,380,000 - - - - 8,620,000 Federal Grants - - - - - - - - State Grants - - 225,000 - - - - 225,000 Local - - - - - - - - DWSRF Loan 605,001 2,695,000 2,200,000 - - - - 4,895,000 Other - - - - - - - - Total 11,161,621 10,648,610 9,444,010 4,198,305 2,835,205 3,403,005 3,211,005 33,740,140 Capital Costs: Design 2,734,273 287,000 427,000 - 300,000 - 300,000 1,314,000 Water Supply Purchase 1,187,391 934,810 934,810 934,805 934,805 934,805 934,805 5,608,840 Right of Way 400,000 - - - - - 700,000 700,000 Construction 6,839,957 9,426,800 8,082,200 3,263,500 1,600,400 2,468,200 1,276,200 26,117,300 Total 11,161,621 10,648,610 9,444,010 4,198,305 2,835,205 3,403,005 3,211,005 33,740,140 TOTAL CAPITAL COSTS and FUNDING SOURCES - WATER 325 2021-2022 Biennial Budget Section VII: Capital Planning $0 $2 $4 $6 $8 Working Capital Bond Proceeds State Grants DWSRF Loan Millions Water Utility Projects 2021 / 2022 Revenue Sources 2021 2022 $0 $3 $6 $9 $12 2021 2022 2023 2024 2025 2026MillionsWater Utility Projects Projected Capital Expenditures 326 2021-2022 Biennial Budget Section VII: Capital Planning 327 2021-2022 Biennial Budget Section VII: Capital Planning 328 2021-2022 Biennial Budget Section VII: Capital Planning Sanitary Sewer Projects Ten capital projects totaling $3,383,000 are budgeted for 2021 and seven capital projects totaling $3,799,000 are budgeted for 2022. The significant projects include the following: • The Rainier Ridge Pump Station Rehabilitation & Replacement project ($450,000 in 2021 and $2,900,000 in 2022) initial phase will examine the alternative of rehabilitating the station, replacing major component, or replacing the entire station. The proposed funding anticipates a complete replacement, and will be adjusted pending the alternatives analysis . (See Map – “A”) • The 2021 Sewer Repair and Replacement ($2,100,000 in 2021) plans to replace a total of approximately 2,585 linear feet of 8”-10” diameter sewer line at 9 separate sites, and to complete 10 spot repairs. (See Map – “B” multiple locations) • The 2nd Street SE Preservation project ($150,000 in 2021) replaces approximately 450 linear feet of 8” concrete sewer line with 8” PVC and replaces 2 manholes as part of a street reconstruction project for 2nd Street SE between A Street SE and Auburn Way South. (See Map – “C”) • The Street Utility Improvements project ($200,000 in both 2021 and 2022) will replace sewer lines in coordination with the Local Street Preservation program and the Arterial Street Preservation program. 329 2021-2022 Biennial Budget Section VII: Capital Planning 2021 2022 Title Project #Budget Budget Page 2nd Street SE Preservation cp2003 150,000 - 331 2021 Sewer Repair and Replacement cp2010 2,100,000 - 331 Comprehensive Sewer Plan Update sebd12 40,000 140,000 331 F Street SE Non-Motorized Improvements cp1416 10,000 - 332 Inflow and Infiltration Study sebd11 163,000 167,000 332 M Street NE Widening sebd08 - 12,000 332 Manhole Ring and Cover Replacement sebd04 80,000 80,000 333 Pump Station Electrical Improvements cp1812 10,000 - 333 Rainier Ridge Pump Station Rehabilitation/Replacement cp2009 450,000 2,900,000 333 Sanitary Sewer Repair & Replacement/System Imp. Program sebd01 - 300,000 334 Sewer Vactor Decant Facility sebd03 180,000 - 334 Street Utility Improvements sebd02 200,000 200,000 334- Total Sewer Fund Projects 3,383,000 3,799,000 2021 -2022 Sewer Fund Projects 330 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Sewer Fund 30,000 150,000 150,000 Federal - State - Local - REET - Other - Subtotal 30,000 150,000 - - - - - 150,000 Capital Costs: Design 30,000 10,000 10,000 Right of Way - Construction 140,000 140,000 Subtotal 30,000 150,000 - - - - - 150,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Sewer Fund 300,000 2,100,000 2,100,000 Federal - State - Local - REET - Other - Subtotal 300,000 2,100,000 - - - - - 2,100,000 Capital Costs: Design 300,000 100,000 100,000 Right of Way - Construction 2,000,000 2,000,000 Subtotal 300,000 2,100,000 - - - - - 2,100,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2024 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Sewer Fund 40,000 140,000 50,000 20,000 250,000 Federal - State - Local - REET - Other - Subtotal - 40,000 140,000 50,000 20,000 - - 250,000 Capital Costs: Design - 40,000 140,000 50,000 20,000 250,000 Right of Way - Construction - Subtotal - 40,000 140,000 50,000 20,000 - - 250,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 This project will prepare an update to the City's Sewer Comprehensive Plan to be adopted by City Council as part of the City's overall Comprehensive Plan to be completed by June 2024. City staff will prepare portions of the plan and will engage consultants to complete some of the tasks including hydraulic modeling, financial analysis, and cost estimation. Comprehensive Plan Project #10. Project Name: 2nd Street SE Preservation This project replaces approximately 450 linear feet of 8” concrete sewer line with 8” PVC and replaces 2 manholes as part of a street reconstruction project for 2nd Street SE between A Street SE and Auburn Way South. Project No: cp2003 Project Name: 2021 Sewer Repair and Replacement Project No: cp2010 This project is a continuation of the 2019 Sewer R&R project (CP1805), and proposes to complete the design and construction of the repairs not completed during the construction phase of that project and to add three new sites. This project plans to replace a total of approximately 2,585 linear feet of 8”-10” diameter sewer line at 9 separate sites, and to complete 10 spot repairs. Project Name: Comprehensive Sewer Plan Update Project No: sebd12 331 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Sewer Fund 177,663 10,000 10,000 Federal - State - Local - REET - Other - Subtotal 177,663 10,000 - - - - - 10,000 Capital Costs: Design 19,463 - Right of Way - Construction 158,200 10,000 10,000 Subtotal 177,663 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2023 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Sewer Fund 312,000 163,000 167,000 172,000 502,000 Federal - State - Local - REET - Other - Subtotal 312,000 163,000 167,000 172,000 - - - 502,000 Capital Costs: Design 312,000 163,000 167,000 172,000 502,000 Right of Way - Construction - Subtotal 312,000 163,000 167,000 172,000 - - - 502,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2024 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Sewer Fund 12,000 112,000 124,000 Federal - State - Local - REET - Other - Subtotal - - 12,000 - 112,000 - - 124,000 Capital Costs: Design 12,000 12,000 24,000 Right of Way - Construction 100,000 100,000 Subtotal - - 12,000 - 112,000 - - 124,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: F Street SE Non-Motorized Improvements Project No: cp1416 Project Name: M Street NE Widening Project No: sebd08 Replace approximately 170 LF of 12" and 20 LF of 8" vitrified clay sewer line in M St NE between Main Street and 1st St NE and replace approximately 100 LF of 8" PVC between 2nd and 3rd Street NE to repair a belly at the downstream end of the pipe in conjunction with street improvements. Project Name: Inflow and Infiltration Study Project No: sebd11 This project will assess portions of the City Sewer Service Area for infiltration/inflow (I/I) values. Excessive localized I/I can be an indicator of poor sewer main and side sewer conditions and could contribute to capacity issues in the future. This project will monitor flow in the collection system over several years. This data will then be used to help identify repair and replacement needs, modeling purposes, and for I/I assessment in future updates to the Comprehensive Sewer Plan. Comprehensive Plan Project #9. Replace approximately 420 LF of 15"-18" diameter clay pipe as part of the City's transportation project: F Street SE Non-Motorized Improvements project. Constructing this project in association with a road improvement project reduces costs and avoids damage to the new roadway that would occur if the pipe was not replaced and experienced a failure or blockage. 332 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Sewer Fund - 80,000 80,000 80,000 80,000 80,000 80,000 480,000 Federal - State - Local - Other - Subtotal - 80,000 80,000 80,000 80,000 80,000 80,000 480,000 Capital Costs: Design - 8,000 8,000 8,000 8,000 8,000 8,000 48,000 Right of Way - Construction - 72,000 72,000 72,000 72,000 72,000 72,000 432,000 Subtotal - 80,000 80,000 80,000 80,000 80,000 80,000 480,000 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Sewer Fund 1,162,484 10,000 10,000 Federal - State - Local - REET - Other - Subtotal 1,162,484 10,000 - - - - - 10,000 Capital Costs: Design 256,085 - Right of Way - Construction 906,399 10,000 10,000 Subtotal 1,162,484 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Sewer Fund 65,000 450,000 2,900,000 3,350,000 Federal - State - Local - REET - Other - Subtotal 65,000 450,000 2,900,000 - - - - 3,350,000 Capital Costs: Design 65,000 450,000 220,000 670,000 Right of Way - Construction 2,680,000 2,680,000 Subtotal 65,000 450,000 2,900,000 - - - - 3,350,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Manhole Ring and Cover Replacement Project No: sebd04 As manholes and roads age and their condition deteriorates, access covers and the rings in which they sit can become loose and/or misaligned, and can become a road hazard requiring maintenance staff attention and increasing the City's liability. This annual project will replace approximately 50 sewer manhole rings and covers to maintain access to the sewer system and to decrease the likelihood of the manholes becoming road hazards. In some years, this replacement will be as a stand-alone project, and in some years many of these replacements will be in conjunction with other City capital projects. Comprehensive Plan Project #7. Project Name: Pump Station Electrical Improvements Project No: cp1812 This project will design and construction improvements to the City's sewer pump stations' electrical systems that were identified by the 2016 Pump Station Condition Assessment Project. The additions and modifications are intended to increase employee safety as well as operational efficiency. They include adding dry well control panel disconnects, bringing intrinsically safe wiring up to code, organizing, labelling, and dressing out control panel boxes, adding dry well HMI computer screens, creating uniform as-built wiring diagrams for each station, as well as several other modifications identified for specific stations. Funding for this project was derived from the Sewer Pump Station Replacement/Improvement program (sebd05). Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): This project could decrease the future operating budget by reducing the need for staff to respond to loose manholes or lids. Project Name: Rainier Ridge Pump Station Rehabilitation/Replacement Project No: cp2009 The Rainer Ridge Pump Station was constructed in 1980. Most of the property within its tributary basin has been fully developed, and the station has very little excess capacity. As such, there is a very short response time in the event of a pump failure, especially during peak use. Additionally, the PVC force main has had several breaks, and should be replaced. The initial phase of this project will examine the alternatives of rehabilitating the station, replacing major components, or replacing the entire station. The proposed funding assumes a complete replacement, and will be adjusted pending the alternatives analysis. Funding for this project was derived from the Sewer Pump Station Replacement/Improvement program (sebd05). 333 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Sewer Fund 300,000 1,500,000 300,000 1,500,000 300,000 3,900,000 Federal - State - Local - Other - Subtotal - - 300,000 1,500,000 300,000 1,500,000 300,000 3,900,000 Capital Costs: Design 250,000 150,000 250,000 150,000 250,000 1,050,000 Right of Way 20,000 20,000 20,000 60,000 Construction 30,000 1,350,000 30,000 1,350,000 30,000 2,790,000 Subtotal - - 300,000 1,500,000 300,000 1,500,000 300,000 3,900,000 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Sewer Fund 180,000 180,000 Federal - State - Local - Other - Subtotal - 180,000 - - - - - 180,000 Capital Costs: Design 180,000 180,000 Right of Way - Construction - Subtotal - 180,000 - - - - - 180,000 Capacity Project: NO Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:3 Years 2021 2022 2023 2024 2025 2026 Total Sewer Fund 200,000 200,000 200,000 200,000 200,000 200,000 1,200,000 Federal - State - Local - REET - Other - Subtotal - 200,000 200,000 200,000 200,000 200,000 200,000 1,200,000 Capital Costs: Design 30,000 30,000 30,000 30,000 30,000 30,000 180,000 Right of Way - Construction 170,000 170,000 170,000 170,000 170,000 170,000 1,020,000 Subtotal - 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 Sewer system repair and replacements in coordination with transportation projects. Comprehensive Plan Project #2. Project Name: Sanitary Sewer Repair & Replacement Project No: sebd01 Repair and replace (R&R) broken sewer mains and other facilities. These lines will be identified through television inspection and routine cleaning. This program includes funding for R&R projects which have not been identified as a separate R&R project or are not associated transportation projects. 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. Comprehensive Plan Project #1. Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): This should decrease the operating budget by correcting the problems that require operation staff's attention. Project Name: Street Utility Improvements Project No: sebd02 Project No: sebd03 Currently the City hauls vactored sewage waste to the County landfill on a biweekly basis. The sewage sludge is considerably wet, thus Utility funds are paying for the disposal of water. This project consists of a study/analysis to assess the City’s vactor disposal method and identify a cost-effective alternative to the status quo. Possible recommendations may include maintaining current operations, constructing a gravity decant facility, incorporating special equipment into the vactor truck to increase decanting ability, purchasing specialized dewatering machinery, or collaborating with neighboring utilities for the shared use of facilities and equipment. Comprehensive Plan Project #3. Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): This should decrease the operating budget by correcting the problems that require operation staff's attention. Project Name: Sewer Vactor Decant Facility 334 2021-2022 Biennial Budget Section VII: Capital Planning Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Sewer Fund 2,047,147 3,383,000 3,799,000 2,002,000 712,000 1,780,000 580,000 12,256,000 Federal - - - - - - - - State - - - - - - - - Local - - - - - - - - REET - - - - - - - - Other - - - - - - - - Total 2,047,147 3,383,000 3,799,000 2,002,000 712,000 1,780,000 580,000 12,256,000 Capital Costs: Design 982,548 981,000 827,000 410,000 320,000 188,000 288,000 3,014,000 Right of Way - - 20,000 - 20,000 - 20,000 60,000 Construction 1,064,599 2,402,000 2,952,000 1,592,000 372,000 1,592,000 272,000 9,182,000 Total 2,047,147 3,383,000 3,799,000 2,002,000 712,000 1,780,000 580,000 12,256,000 TOTAL CAPITAL COSTS and FUNDING SOURCES - SEWER 335 2021-2022 Biennial Budget Section VII: Capital Planning $0 $1 $2 $3 $4 Working Capital Millions Sanitary Sewer Projects 2021 / 2022 Revenue Sources 2021 2022 $0 $1 $2 $3 $4 $5 2021 2022 2023 2024 2025 2026MillionsSanitary Sewer Projects Projected Capital Expenditures 336 2021-2022 Biennial Budget Section VII: Capital Planning 337 2021-2022 Biennial Budget Section VII: Capital Planning 338 2021-2022 Biennial Budget Section VII: Capital Planning Storm Drainage Projects Sixteen capital projects totaling $4,683,100 are budgeted for 2021 and ten capital projects totaling $4,639,000 are budgeted for 2022. The most significant projects are as follows: •The D Street SE Storm Improvement project ($508,000 in 2021 and $1,742,000 in 2022) will fund storm drainage improvements to convey the 25-year flow along D Street SE from a flooding area due to failing dry wells near the intersection of D Street Se and 25th Street SE. (See Map – “A”) •The North Airport Area Improvements project ($175,000 in 2021 and $1,100,000 in 2022) will eliminate Pond F and underground Pond G within subsurface chambers. (See Map – “B”) •The 2021 Storm Renewal project ($1,000,000 in 2021) will provide improvements to the existing storm drainage system to eliminate known drainage issues and reduce maintenance at six sites: Eastpoint Storm Pond, Mountain View Cemetery, SE 304th Street at 108th Ave SE, A St NE near 7th St NE, S 316th Street near 55th Ave S, and south side of Mill Pond Drive near Oravetz Rd. (See Map – “C”) Storm drainage improvements as part of the Auburn Way North preservation project. 339 2021-2022 Biennial Budget Section VII: Capital Planning 2021 2022 Title Project #Budget Budget Page 2021 Local Street Preservation cp2019 440,000 - 341 2021 Storm Renewal & Replacement cp2017 1,000,000 - 341 23rd Street SE Storm Improvement sdbd17 174,000 596,000 341 37th St. NW Storm Improvement cp1724 208,100 - 342 Auburn Municipal Airport Runway Enhancements cp1516 10,000 - 342 Auburn Way North Preservation Project Phase 3 cp1904 10,000 - 342 Auburn Way North & 1st St. NE Signal Replacement cp1927 200,000 - 343 Comprehensive Storm Drainage Plan Update sdbd16 40,000 140,000 343 D Street SE Storm Improvement sdbd18 508,000 1,742,000 343 M Street NE Widening sdbd20 - 50,000 344 Manhole & Catchbasin Frame and Grate Replacement sdbd21 80,000 80,000 344 North Airport Area Improvements sdbd10 175,000 1,100,000 344 Pipeline Repair & Replacement Program sdbd03 324,000 125,000 345 Riverwalk Drive SE Non-Motorized Improvements sdbd14 68,000 454,000 345 S. 314th St. & 54th Ave S. Storm Improvements Ph. 1 sdbd19 - 102,000 345 S. 330th St. & 46th Pl. S. Storm Improvement cp2018 294,000 - 346 Street Utility Improvements sdbd04 250,000 250,000 346 Vegetation Sorting Facility sdbd12 902,000 - 346- Total Storm Fund Projects 4,683,100 4,639,000 2021 -2022 Storm Fund Projects 340 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Storm Drainage Fund 60,000 440,000 440,000 Bond Proceeds - State - Local - REET - Other - Subtotal 60,000 440,000 - - - - - 440,000 Capital Costs: Design 60,000 - - Right of Way - Construction 440,000 440,000 Subtotal 60,000 440,000 - - - - - 440,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Storm Drainage Fund 100,000 926,000 926,000 Bond Proceeds - Federal - State - Local - Other 74,000 74,000 Subtotal 100,000 1,000,000 - - - - - 1,000,000 Capital Costs: Design 100,000 - Right of Way - Construction 1,000,000 1,000,000 Subtotal 100,000 1,000,000 - - - - - 1,000,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Storm Drainage Fund 174,000 596,000 770,000 Bond Proceeds - Federal - State - Local - Other - Subtotal - 174,000 596,000 - - - - 770,000 Capital Costs: Design 174,000 174,000 Right of Way - Construction 596,000 596,000 Subtotal - 174,000 596,000 - - - - 770,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: 2021 Local Street Preservation - G Street SE and Riverwalk/Forest Ridge This improvement will replace undersized and deteriorated storm line with the street project. Approximately 1,150 feet of 12" storm line with catchbasins and manholes will be constructed. Project No: cp1726 Project Name: 2021 Storm Renewal & Replacement Project Project No: cp2017 This project will provide improvements to the existing storm drainage system to eliminate known drainage issues and reduce maintenance at six sites: Eastpoint Storm Pond, Mountain View Cemetery, SE 304th Street at 108th Ave SE, A St NE near 7th St NE, S 316th Street near 55th Ave S, and south side of Mill Pond Drive near Oravetz Rd. Project Name: 23rd Street SE Storm Improvement Project No: sdbd17 This project will improve existing drainage conditions in vicinity of 23rd St. SE & K St. SE. Phase 1 includes installation of 600 LF of 15-inch line along K St. SE from 23rd St. SE to 21st St. SE to alleviate flooding associated with the pedestrian entrance to Pioneer Elementary School. Phase 2 includes installation of 560 LF of 18-inch line along 23rd St. SE from F St. SE to K St. SE. to convey flows to the F St. SE trunkline for discharge into the 21st St. SE regional infiltration facility. Phases 1 and 2 will be constructed simultaneously. Comprehensive Plan Project #8 (Phase 1+2). 341 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Storm Drainage Fund 37,845 26,130 26,130 Bond Proceeds - State - Local 28,035 181,970 181,970 REET - Other - Subtotal 65,880 208,100 - - - - - 208,100 Capital Costs: Design 65,880 - Right of Way - Construction 208,100 208,100 Subtotal 65,880 208,100 - - - - - 208,100 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Storm Drainage Fund 127,500 10,000 10,000 Bond Proceeds - Federal - State - Local - Other - Subtotal 127,500 10,000 - - - - - 10,000 Capital Costs: Design 12,500 - Right of Way - Construction 115,000 10,000 10,000 Subtotal 127,500 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Storm Drainage Fund 190,000 10,000 10,000 Bond Proceeds - Federal - State - Local - Other - Subtotal 190,000 10,000 - - - - - 10,000 Capital Costs: Design - - Right of Way - Construction 190,000 10,000 10,000 Subtotal 190,000 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: 37th St. NW Storm Improvement Project No: cp1724 This project will replace the damaged and eroded existing pipes spanning the PSE substation access driveway in vicinity of 37th ST. NE near I St NW. During periods of prolonged heavy flows, this side channel to Mill Creek exceeds the capacity of the combined culverts and backs up onto 37th St. NW and also impacts the Interurban Trail. Comprehensive Plan Project #2 Project Name: Auburn Municipal Airport Runway Enhancements Project No: cp1516 Comprehensive Plan Project #6 includes excavating additional storage capacity in Pond I, replacing the existing inlet pipe to Pond I at a lower elevation to direct additional flow into Pond I, and installing a backflow preventer at the outlet from the pond. Subsequent storm modeling has indicated that excess storage exists within the 4 open ponds at the airport but requires a larger inlet pipe to deliver greater flows into the ponds to maximize the storage. The scope of the project has been revised to include installation of 150 feet of 30" storm pipe to improve the inlet into Pond I, and 390 feet of 15" storm pipe to direct flows from the north hanger area into Pond I. The new underground stormwater detention system is being constructed as part of, and funded by, the runway extension. Project Name: AWN Preservation Project Phase 3 Project No: cp1904 This improvement will construct storm improvements with transportation project CP1904 - AWN Preservation Project Phase 3, including eliminating cross connection(s) and installing new pipe and manhole(s). 342 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Storm Drainage Fund 200,000 200,000 Bond Proceeds - Federal - State - Local - Other - Subtotal - 200,000 - - - - - 200,000 Capital Costs: Design - - Right of Way - Construction 200,000 200,000 Subtotal - 200,000 - - - - - 200,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2024 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Storm Drainage Fund 40,000 140,000 50,000 20,000 250,000 Bond Proceeds - State - Local - REET - Other - Subtotal - 40,000 140,000 50,000 20,000 - - 250,000 Capital Costs: Design 40,000 140,000 50,000 20,000 250,000 Right of Way - Construction - Subtotal - 40,000 140,000 50,000 20,000 - - 250,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Storm Drainage Fund 508,000 1,742,000 2,250,000 Bond Proceeds - State - Local - REET - Other - Subtotal - 508,000 1,742,000 - - - - 2,250,000 Capital Costs: Design 508,000 508,000 Right of Way - Construction 1,742,000 1,742,000 Subtotal - 508,000 1,742,000 - - - - 2,250,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project No: sdbd18 Project Name: D St. SE Storm Improvement Project Name: Comprehensive Storm Drainage Plan Update Project No: sdbd16 This project will prepare an update to the City's Storm Drainage Comprehensive Plan to be adopted by City Council as part of the City's overall Comprehensive Plan to be completed by June 2024. City staff will prepare portions of the plan and will engage consultants to complete some of the tasks including hydraulic modeling, financial analysis, and cost estimation. Comprehensive Plan Project #9. This project will Install approximately 990 linear feet (LF) 30-inch, 630 LF 24-inch and 1,230 LF 12-inch of new gravity storm drain pipe to convey the 25-year flow along D Street SE from a flooding area that is caused by failing dry wells located near the intersection of D Street SE and 25th Street SE. Additionally, the project will install approximately 380 LF 12-inch gravity storm drain pipe in F Street SE from 27th to 26th Street SE to complete a missing line connection. Both of these systems direct flows to the existing 21st Street storm pond. Comprehensive Plan Project #7. This project addresses an existing storm-to-sanitary sewer cross connection(s) at the intersection of Auburn Way North and 1st Street SE with installation of new 12" storm pipes and manholes. The project is being implement with the transportation project that is replacing the traffic signal and curb ramps at the intersection. Project Name: Auburn Way North and 1st St NE Signal Replacement Project No: cp1927 343 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2024 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Storm Drainage Fund 50,000 350,000 400,000 Bond Proceeds - State - Local - REET - Other - 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: NO Anticipated Year of Completion: Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Storm Drainage Fund 80,000 80,000 80,000 80,000 80,000 80,000 480,000 Bond Proceeds - State - Local - REET - Other - Subtotal - 80,000 80,000 80,000 80,000 80,000 80,000 480,000 Capital Costs: Design 8,000 8,000 8,000 8,000 8,000 8,000 48,000 Right of Way - Construction 72,000 72,000 72,000 72,000 72,000 72,000 432,000 Subtotal - 80,000 80,000 80,000 80,000 80,000 80,000 480,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Storm Drainage Fund 175,000 1,100,000 1,275,000 Bond Proceeds - State - Local - REET - Other - Subtotal - 175,000 1,100,000 - - - - 1,275,000 Capital Costs: Design 175,000 175,000 Right of Way - Construction 1,100,000 1,100,000 Subtotal - 175,000 1,100,000 - - - - 1,275,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: M Street NE Widening Project No: sdbd20 This project will construction replace approximately 450 L.F. of undersized and deteriorated storm drain pipe and install approximately 300 feet of new storm drain pipe with catch basins and manholes storm line. The project will be implemented as part of the transportation project: M Street NE Widening from E. Main Street to 4th Street NE. Project Name: Manhole & Catchbasin Frame and Grate Replacement Project No: sdbd21 As manholes & catchbasins age and their condition deteriorates, frame and grates can become loose and/or misoriented, or due to age are not meeting standards. This annual project will replace approximately 50 storm manhole and catchbasin frame and grates to maintain access to the storm system and to decrease the likelihood of the manholes becoming road hazards. In some years, this replacement will be as a stand-alone project, and in some years many of these replacements will be in conjunction with other City capital projects. Project Name: North Airport Area Improvements Project No: sdbd10 This project will eliminate Pond F and underground Pond G within subsurface chambers. Storm modeling for the north auburn airport area has determined that overall storage capacity is sufficient and will eliminate the existing bird netting and vegetation management for these two ponds. 344 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion: Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:3 Years 2021 2022 2023 2024 2025 2026 Total Storm Drainage Fund 942,092 324,000 125,000 1,250,000 125,000 1,250,000 125,000 3,199,000 Bond Proceeds - State - Local - REET - Other (Other Agency)- Subtotal 942,092 324,000 125,000 1,250,000 125,000 1,250,000 125,000 3,199,000 Capital Costs: Design 187,891 125,000 125,000 125,000 375,000 Right of Way - Construction 754,201 324,000 1,250,000 1,250,000 2,824,000 Subtotal 942,092 324,000 125,000 1,250,000 125,000 1,250,000 125,000 3,199,000 Capacity Project: NO Anticipated Year of Completion:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Storm Drainage Fund 68,000 454,000 522,000 Bond Proceeds - Federal - State - Local - Other - Subtotal - 68,000 454,000 - - - - 522,000 Capital Costs: Design 68,000 68,000 Right of Way - Construction 454,000 454,000 Subtotal - 68,000 454,000 - - - - 522,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2023 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Storm Drainage Fund 102,000 416,000 518,000 Bond Proceeds - Federal - State - Local - Other - Subtotal - - 102,000 416,000 - - - 518,000 Capital Costs: Design 102,000 102,000 Right of Way - Construction 416,000 416,000 Subtotal - - 102,000 416,000 - - - 518,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): Repair and replacement of aging infrastructure should reduce operating costs. Project Name: Pipeline Repair & Replacement Program Project No: sdbd03 This program provides funding for projects involving replacement of existing infrastructure. These projects support street repairs and other utility replacement programs, requiring coordination. This program recently funded the 2018 Storm Repair & Replacement Project (cp1823). Comprehensive Plan Project #1. This project will construct large diameter storm piping to replace the existing roadside ditch, and expand the Riverwalk ponds to accommodate increased capacity due to the lost infiltration of the upstream ditch along Riverwalk Drive. The project will be implemented as part of the transportation project that will construct sidewalks along the east side of Riverwalk Drive SE from Howard Road and Auburn Way South. Project Name: S. 314th St. & 54th Ave S. Storm Improvement Ph. 1 Project No: sdbd19 As part of the City's efforts to improve the drainage system in the West Hill annexation area, this project will construct improvements near S. 314th Street. and 54th Avenue S. to redirect flows and implement Low Impact Development (LIID) techniques. Comprehensive Project #5B Phase 1. Project Name: Riverwalk Drive SE Non-Motorized Improvements Project No: sdbd14 345 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Storm Drainage Fund 85,000 294,000 294,000 Bond Proceeds - State - Local - REET - Other - Subtotal 85,000 294,000 - - - - - 294,000 Capital Costs: Design 70,000 - Right of Way 15,000 - Construction 294,000 294,000 Subtotal 85,000 294,000 - - - - - 294,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion: Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:3 Years 2021 2022 2023 2024 2025 2026 Total Storm Drainage Fund 220,000 250,000 250,000 250,000 250,000 250,000 250,000 1,500,000 Bond Proceeds - State - Local - REET - Other - Subtotal 220,000 250,000 250,000 250,000 250,000 250,000 250,000 1,500,000 Capital Costs: Design - Right of Way - Construction 220,000 250,000 250,000 250,000 250,000 250,000 250,000 1,500,000 Subtotal 220,000 250,000 250,000 250,000 250,000 250,000 250,000 1,500,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Storm Drainage Fund 64,000 902,000 902,000 Bond Proceeds - State - Local - REET - Other - Subtotal 64,000 902,000 - - - - - 902,000 Capital Costs: Design 64,000 64,000 64,000 Acquisition 750,000 750,000 Construction 88,000 88,000 Subtotal 64,000 902,000 - - - - - 902,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: S. 330th St. & 46th Pl. S. Storm Improvement Project No: cp2018 Improve existing drainage conditions for the West Hill annexation areas. This project includes improvements near 330th St. and 46th Pl. S. where public storm drainage currently discharges within a large open ditch. The improvement will re-route the drainage within the right-of-way to the existing outfall. This project will prepare an evaluation of the benefits and costs of acquiring property to use as a vegetation sorting facility prior to disposal or reuse of materials from storm drainage maintenance activities (e.g., pond and ditch cleaning). The evaluation will identify potential use of a sorting facility by other City departments and by neighboring jurisdictions as a regional facility. If evaluation shows a reasonable benefit/cost ratio, the project implementation proceed with property acquisition and site improvements to construct the vegetation sorting facility. Cost includes bin barriers and sorting equipment to facilitate materials handling and separation. Comprehensive Plan Project #10. Project No: sdbd12 Project Name: Street Utility Improvements Project No: sdbd04 Storm drainage conveyance improvements in coordination with Arterial Preservation and Local Street Preservation improvements. Project Name: Vegetation Sorting Facility 346 2021-2022 Biennial Budget Section VII: Capital Planning Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Storm Drainage Fund 1,826,437 4,427,130 4,639,000 2,046,000 825,000 1,580,000 455,000 13,972,130 Bond Proceeds - - - - - - - - Federal - - - - - - - - State - - - - - - - - Local 28,035 181,970 - - - - - 181,970 REET - - - - - - - - Other - 74,000 - - - - - 74,000 Total 1,854,472 4,683,100 4,639,000 2,046,000 825,000 1,580,000 455,000 14,228,100 Capital Costs: Design 560,271 1,037,000 425,000 58,000 153,000 8,000 133,000 1,814,000 Right of Way 15,000 - - - - - - - Acquisition - 750,000 - - - - - 750,000 Construction 1,279,201 2,896,100 4,214,000 1,988,000 672,000 1,572,000 322,000 11,664,100 Total 1,854,472 4,683,100 4,639,000 2,046,000 825,000 1,580,000 455,000 14,228,100 TOTAL CAPITAL COSTS and FUNDING SOURCES - STORM DRAINAGE 347 2021-2022 Biennial Budget Section VII: Capital Planning $0 $1 $2 $3 $4 $5 Working Capital Grants Other Millions Storm Drainage 2021 / 2022 Revenue Sources 2021 2022 $0 $1 $2 $3 $4 $5 $6 2021 2022 2023 2024 2025 2026MillionsStorm Drainage Projects Projected Capital Expenditures 348 2021-2022 Biennial Budget Section VII: Capital Planning 349 2021-2022 Biennial Budget Section VII: Capital Planning 350 2021-2022 Biennial Budget Section VII: Capital Planning Parks, Arts and Recreation Projects Ten projects totaling $2,878,800 are budgeted for 2021 and five capital projects totaling $3,725,050 are budgeted for 2022. The most significant projects include following: • The Game Farm Park Improvements project ($1,000,000 in 2021) improved interior lighting and pathways and provided access from the newly acquired property on southwest corner of the park. The project will also replace synthetic turf on two full sized soccer fields . (See Map – “A”) • The Jacobsen Tree Farm Development project ($3,415,050 in 2022) will develop the 29.3 acre site into a community park. (See Map – “B”) • The Cedar Lanes Bike Park project ($341,000 in 2021) will construct a bike park and restroom at Cedar Lanes Park to include an asphalt pump track and skills course . (See Map – “C”) • The Community Center Parking Lot Improvements ($250,000 in 2021) will resurface the main drive that serves the Community and Event Center at Les Gove Park. (See Map – “D”) • The West Hill Park Acquisition ($800,000 in 2021) will acquire property on Auburn’s West Hill area for future park development. Completion of the Brannan Park Synthetic Infield Project in 2020. 351 2021-2022 Biennial Budget Section VII: Capital Planning 2021 2022 Title Project #Budget Budget Page Auburndale Park gpbd01 100,000 - 353 Cedar Lanes Bike Park gpbd28 341,000 - 353 Community Center Parking Lot Improvements gpbd29 250,000 - 353 Fairway Drainage Improvement gpbd19 30,000 30,000 354 Fulmer Park Playground Replacement gpbd25 - 150,000 354 Game Farm Park Improvements cp1924 1,000,000 - 354 Jacobsen Tree Farm Development cp2020 - 3,415,050 355 Lea Hill Mini Soccer Field Turf Replacement gpbd26 50,000 - 355 Miscellaneous Parks Improvements gpbd03 100,000 100,000 355 Park Acquisitions/Development gpbd04 30,000 30,000 356 Sunset Park Improvements cp1921 177,800 - 356 West Hill Park Acquisition gpbd27 800,000 - 356- Total Municipal Parks Fund Projects 2,878,800 3,725,050 2021 -2022 Municipal Parks Fund Projects 352 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Municipal Parks Constr. Fund - Federal - State - Local - Other (Park Impact Fee)100,000 100,000 Other (KC Prop 2)- Subtotal - 100,000 - - - - - 100,000 Capital Costs: Design 5,000 5,000 Right of Way - Construction 95,000 95,000 Subtotal - 100,000 - - - - - 100,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $5,000 Capacity Project: YES Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Municipal Parks Constr. Fund - Federal - State - Local 118,000 118,000 Other (Park Impact Fee)223,000 223,000 Other (KC Prop 2)- Subtotal - 341,000 - - - - - 341,000 Capital Costs: Design 15,000 15,000 Right of Way - Construction 326,000 326,000 Subtotal - 341,000 - - - - - 341,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Municipal Parks Constr. Fund - Federal - State - Local - REET 1 250,000 250,000 Other (KC Prop 2)- Subtotal - 250,000 - - - - - 250,000 Capital Costs: Design - Right of Way - Construction 250,000 - 250,000 Subtotal - 250,000 - - - - - 250,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Community Center Parking Lot Improvements Project Name: Cedar Lanes Bike Park Project No: gpbd28 Project Name: Auburndale Park Project No: gpbd01 Develop a Master Plan for the Park, install an irrigation system, new play structure and improve signage. Create an entrance to the park from the east via 110th Ave SE to allow access from the adjacent neighborhoods. Construct new section of trail in the western portion of park. Project No: gpbd29 Resurface the main drive that serves the Community and Event Center at Les Gove Park. The existing pervious concrete surface is deteriorated from weather and heavy use. Parks staff will work with Public Works and industry professionals to determine appropriate surfacing. Costruct a bike park and restroom at Cedar Lanes Park. Bike park to inlcude an asphalt pump track and skills course. Pedestrian trails in the park will also be improved 353 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion: Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Municipal Parks Constr. Fund 1,623 - Federal - State - Local - REET 2 59,958 30,000 30,000 30,000 30,000 30,000 30,000 180,000 Other (Park Impact Fee)- Subtotal 61,581 30,000 30,000 30,000 30,000 30,000 30,000 180,000 Capital Costs: Design - Right of Way - Construction 61,581 30,000 30,000 30,000 30,000 30,000 30,000 180,000 Subtotal 61,581 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:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Municipal Parks Constr. Fund - Federal - State - Local - Other (KC Prop 2)100,000 100,000 Other (Private grant)50,000 50,000 Subtotal - - 150,000 - - - - 150,000 Capital Costs: Design 7,500 7,500 Right of Way - Construction 142,500 142,500 Subtotal - - 150,000 - - - - 150,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: YES Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Municipal Parks Constr. Fund 13,431 - Federal - State - Local 150,000 - REET 1 1,000,000 1,000,000 Other (Park Impact Fee)334,010 - Subtotal 497,441 1,000,000 - - - - - 1,000,000 Capital Costs: Design 40,000 40,000 Right of Way - Construction 497,441 960,000 960,000 Subtotal 497,441 1,000,000 - - - - - 1,000,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Fulmer Park Playground Replacement Project No: gpbd24 Apply top dressing sand to the first five fairways in order to firm up these landing areas so that the holes are playable year round. Sand will be applied with a three yard topdressing machine. Sand will be applied bi/weekly at a tenth of an inch of sand throughout the fairways. Fairways will start to show improvements once four inches of sand are applied. Project No: gpbd25 Replace aging playground. Improve interior lighting and pathways and provide access from the newly acquired property on southwest corner of the park. The project will also replace synthetic turf on two full sized soccer fields. Project Name: Game Farm Park Improvements Project No: cp1720, cp1924 Project Name: Fairway Drainage Improvement 354 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:2025 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Municipal Parks Constr. Fund 25,321 - Federal - State 500,000 1,000,000 1,500,000 Local 14,000 - Other (Park Impact Fee)2,581,550 2,000,000 4,581,550 Other (KC Prop 2)333,500 333,500 Other (TBD)2,000,000 2,000,000 Subtotal 39,321 - 3,415,050 - - 5,000,000 - 8,415,050 Capital Costs: Design 39,321 300,000 500,000 800,000 Right of Way - Construction 3,115,050 4,500,000 7,615,050 Subtotal 39,321 - 3,415,050 - - 5,000,000 - 8,415,050 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Municipal Parks Constr. Fund - Federal - State - Local 50,000 50,000 REET 2 - Other (Park Impact Fee)- Subtotal - 50,000 - - - - - 50,000 Capital Costs: Design 2,500 2,500 Right of Way - Construction 47,500 47,500 Subtotal - 50,000 - - - - - 50,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: YES Anticipated Year of Completion: Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 5227 Funding Sources:2 Years 2021 2022 2023 2024 2025 2026 Total Municipal Parks Constr. Fund 110,715 50,000 50,000 50,000 50,000 50,000 50,000 300,000 Federal - State - Local - Other (KC Prop 2)- Other (Park Impact Fee)63,869 50,000 50,000 50,000 50,000 50,000 50,000 300,000 Subtotal 174,584 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Capital Costs: Design - Property Acquisition - Construction 174,584 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Subtotal 174,584 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Miscellaneous Parks Improvements Project Name: Lea Hill Mini Soccer Field Turf Replacement Project No: gpbd26 Replace synthetic turf in the Kompan mini soccer field. Based on heavy use of this facility surface replacement is expected to be needed at approximate 5 year intervals. Project Name: Jacobsen Tree Farm Development Project No: cp0609, cp2020 Develop the 29.3 acre site into a Community Park. A Master Plan for the park was completed in 2009 and will serve as a roadmap for development of the site. The newly annexed Lea Hill area of the City is deficient in park acreage. Project No: gpbd03 Minor park improvements including shelters, roofs, playgrounds, irrigation and restrooms. 355 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion: Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:2 Years 2021 2022 2023 2024 2025 2026 Total Municipal Parks Constr. Fund - Federal - State - Local - REET 1 656,790 - Other (KC Prop 2)65,516 30,000 30,000 50,000 125,000 125,000 125,000 485,000 Subtotal 722,306 30,000 30,000 50,000 125,000 125,000 125,000 485,000 Capital Costs: Design - Property Acquisition 722,306 30,000 30,000 50,000 125,000 125,000 125,000 485,000 Construction - Subtotal 722,306 30,000 30,000 50,000 125,000 125,000 125,000 485,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: YES Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Municipal Parks Constr. Fund - Federal - State - Local - REET 2 - Other (Park Impact Fee)22,235 177,800 177,800 Subtotal 22,235 177,800 - - - - - 177,800 Capital Costs: Design 15,000 15,000 Right of Way - Construction 22,235 162,800 162,800 Subtotal 22,235 177,800 - - - - - 177,800 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $10,000 Capacity Project: YES Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Municipal Parks Constr. Fund - Federal - State - Local 400,000 400,000 Other (Park Impact Fee)400,000 400,000 Other (KC Prop 2)- Subtotal - 800,000 - - - - - 800,000 Capital Costs: Design - Property Acquisition 800,000 800,000 Construction - Subtotal - 800,000 - - - - - 800,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Sunset Park Improvements Project No: cp1921 Expand playground area to include spray park and additional play activities. Coordinate improvements with service club and Lakeland Hills Homeowners Association. Project Name: Park Acquisitions/Development Project No: gpbd04 Project Name: West Hill Park Acquisition Project No: gpbd27 Acquire property on the West Hill for future park development. Land and other property acquisitions to occur based on demand and deficiencies including parks, open space, trails, corridors and recreational facilities. 356 2021-2022 Biennial Budget Section VII: Capital Planning Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Municipal Parks Constr. Fund 151,090 50,000 50,000 50,000 50,000 50,000 50,000 300,000 Federal - - - - - - - - State - - 500,000 - - 1,000,000 - 1,500,000 Local 164,000 568,000 - - - - - 568,000 Other (Park Impact Fee)420,114 950,800 2,631,550 50,000 50,000 2,050,000 50,000 5,782,350 Other (KC Prop 2)65,516 30,000 463,500 50,000 125,000 125,000 125,000 918,500 Other (Park Mitigation Fee)- - - - - - - - REET 1 656,790 1,250,000 - - - - - 1,250,000 REET 2 59,958 30,000 30,000 30,000 30,000 30,000 30,000 180,000 Other (Private grant)- - 50,000 - - - - 50,000 Other (TBD)- - - - - 2,000,000 - 2,000,000 Total 1,517,468 2,878,800 3,725,050 180,000 255,000 5,255,000 255,000 12,548,850 Capital Costs: Design 39,321 77,500 307,500 - - 500,000 - 885,000 Property Acquisition 722,306 830,000 30,000 50,000 125,000 125,000 125,000 1,285,000 Right of Way - - - - - - - - Construction 755,841 1,971,300 3,387,550 130,000 130,000 4,630,000 130,000 10,378,850 Total 1,517,468 2,878,800 3,725,050 180,000 255,000 5,255,000 255,000 12,548,850 TOTAL CAPITAL COSTS and FUNDING SOURCES - MUNICIPAL PARKS Parks, Arts and Recreation Projects 2022 2023 2024 2025 2026 2027 6 Year Total Auburndale Park 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 30,000$ Sunset Park 10,000 10,000 10,000 10,000 10,000 10,000 60,000 Total Parks, Arts and Recreation Projects 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 90,000$ Summary of Impacts of 2021 -2022 Capital Projects on Future Operating Expenses 357 2021-2022 Biennial Budget Section VII: Capital Planning King County Prop 2 REET Other Private Contributions $0.0 $0.5 $1.0 $1.5 $2.0 $2.5 $3.0 Municipal Parks Fund Federal, State & Local Grants Park Impact Fees King County Prop 2 REET Other Private Contributions Millions Parks, Arts & Recreation Projects 2021 / 2022 Revenue Sources 2021 2022 $0.0 $1.5 $3.0 $4.5 $6.0 2021 2022 2023 2024 2025 2026MillionsParks , Arts & Recreation Projects Projected Capital Expenditures 358 2021-2022 Biennial Budget Section VII: Capital Planning 359 2021-2022 Biennial Budget Section VII: Capital Planning 360 2021-2022 Biennial Budget Section VII: Capital Planning General Municipal and Community Improvement Projects Nineteen General Municipal and Community Improvement projects totaling $5,837,720 are budgeted in 2021 and ten projects totaling $2,159,210 are budgeted for 2022. Major projects include the following: • The HVAC Equipment Replacement project ($1,102,310 in 2021 and $37,510 in 2022) will replace HVAC Equipment at City Hall, Auburn Senior Center, Mountain View Cemetery, Arts & Culture Center building, Maintenance and Operations building and th e Auburn Avenue Theater. (See Map – “A”) • The 104th Avenue Park Development Project ($1,030,500 in 2021) will complete the Master Plan and fund park improvements including parking, trails, restroom and playground. (See Map – “B”) • Annual Traffic Signal Replacement & Improvements ($200,000 in 2021 and $100,000 2022) will fund replacement for traffic signal and Intelligent Transportation System equipment. This project will also fund minor safety improvements, operations improvements and Accessible Pedestrian Signal improvements. • The City Hall Annex Debt Service ($656,600 in 2021 and $658,000 in 2022) for GO Bonds issued for the City Hall Annex Building. • The Citywide ADA & Sidewalk Improvements Project ($185,000 in both 2021) will fund citywide accessibility improvements to the public right -of way sidewalk system including adding/upgrading curb ramps, removing barriers to access and completing gaps . • Construction of a Vehicle Maintenance Bay ($470,000 in 2021) 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 – “C”) • The Lea Hill Safe Routes to Schools ($70,000 in 2021 and $950,000 in 2022) will design and construct non-motorized improvements along SE 340th St from Hazelwood Elementary School to 124th Avenue SE and continuing south to Lea Hill Elementary School. The project will include sidewalk construction along with ADA compliant curb ramps, driveway aprons and retaining walls associated with the new sidewalks. (See Map – “D”) • The M&O Fuel Tank Replacement Project ($320,000 in 20 21) 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. • Local Revitalization Debt Service ($225,000 in 2021 and $223,700 in 2022) for GO Bonds issued for the Downtown Promenade Improvements. • The City Downtown Public Parking Lot Reconfiguration Project ($245,000 in 2021) will reconfigure the City owned public parking lot between Safeway and Main Street to address pedestrian and vehicular circulation. 361 2021-2022 Biennial Budget Section VII: Capital Planning 2021 2022 Title Project #Budget Budget Page 104th Ave. Park Development cp1619 1,030,500 - 363 Annual Traffic Signal Replacement & Improvements gcbd07 200,000 100,000 363 Auburn Arts & Culture Center Renovation cp1612 440,000 - 363 Auburn Way South (SR-164) - Southside Sidewalk Imp.gcbd10 - 95,000 364 City Downtown Public Parking Lot Reconfiguration cp1616 245,000 - 364 City Hall Annex -Debt Service N/A 656,600 658,000 364 City Street Light LED Retrofit cp1920 39,010 - 365 City Wetland Mitigation Projects cp1315 36,600 5,000 365 Citywide ADA & Sidewalk Improvements gcbd01 185,000 - 365 Citywide Street Lighting Improvements gcbd09 50,000 50,000 366 Downtown Plaza Park cp2016 377,700 - 366 Equipment Rental Vehicle Maintenance Bay cp1223 470,000 - 366 Lea Hill Safe Routes to Schools gcbd16 70,000 950,000 367 HVAC Equipment Replacement gcbd17 1,102,310 37,510 367 Local Revitalization -Debt Service N/A 225,000 223,700 367 M&O Fuel Tank Replacement erbd01 320,000 - 368 M&O Lunchroom Expansion erbd02 150,000 - 368 M&O Vehicle Storage Bay Improvements cp0711 200,000 - 368 Neighborhood Traffic Safety Program gcbd06 10,000 10,000 369 Public Art gcbd05 30,000 30,000 369- Total Municipal & Community Improvement Projects 5,837,720 2,159,210 2021 -2022 General Municipal & Community Improvement Projects 362 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Federal - State 565,000 565,000 Local - Park Impact Fees 66,559 465,500 465,500 REET 2,424 - Subtotal 68,983 1,030,500 - - - - - 1,030,500 Capital Costs: Design 68,983 30,500 30,500 Right of Way - Construction 1,000,000 1,000,000 Subtotal 68,983 1,030,500 - - - - - 1,030,500 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $12,500 Capacity Project: NO Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:3 Years 2021 2022 2023 2024 2025 2026 Total Federal - State - Local - REET 378,443 200,000 100,000 200,000 100,000 200,000 200,000 1,000,000 Other - Subtotal 378,443 200,000 100,000 200,000 100,000 200,000 200,000 1,000,000 Capital Costs: Design 22,877 - Right of Way - Construction 355,566 200,000 100,000 200,000 100,000 200,000 200,000 1,000,000 Subtotal 378,443 200,000 100,000 200,000 100,000 200,000 200,000 1,000,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: YES Anticipated Year of Completion:2023 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Federal - State 400,000 90,000 90,000 Local 407,850 500,000 500,000 Park Impact Fees 500,000 350,000 500,000 850,000 REET - Other-Cumulative Reserve Fund 42,200 - Subtotal 1,350,050 440,000 - 1,000,000 - - - 1,440,000 Capital Costs: Design 121,021 75,000 75,000 Right of Way - Construction 1,229,029 440,000 925,000 1,365,000 Subtotal 1,350,050 440,000 - 1,000,000 - - - 1,440,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $95,000 Project Name: 104th Ave Park Development Project No: cp1619 Complete Master Plan and construct park improvements identified in the Master Plan. Anticipated improvements include parking, trails, restroom, and playground. Work associated with permit approvals is also included in the budget. Project Name: Annual Traffic Signal Replacement & Improvements Project No: various, gcbd07 The program will replace end of life capital facilities replacement for traffic signal and Intelligent Transportation System equipment including cabinets, video detection cameras, field network devices, traffic cameras, battery backup components, and other related equipment. The program also includes minor safety improvements, operations improvements, and Accessible Pedestrian Signal Improvements based on the requirements of the Americans with Disabilities Act (ADA). Project Name: Auburn Arts & Culture Center Renovation Project No: cp1612 Renovation to the property and building located at 20 Auburn Avenue (100 Auburn Avenue) Building for the creation of an Arts & Culture Center in downtown Auburn. The renovation of this building will allow increased access to the arts for all of Auburn residents and visitors. Having a dedicated Art Center alongside the Auburn Avenue Theater performing arts series has the potential to transform Auburn into an arts tourism destination within the South Puget Sound. This project is a high priority for the City of Auburn and the purchase of this important building was completed in 2016. 363 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: YES Anticipated Year of Completion:2023 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Federal - State 80,000 600,000 680,000 Local - REET 15,000 150,000 165,000 Other - Subtotal - - 95,000 750,000 - - - 845,000 Capital Costs: Design 95,000 95,000 Right of Way - Construction 750,000 750,000 Subtotal - - 95,000 750,000 - - - 845,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Local Revitalization Fund 330 17,329 245,000 245,000 Federal - State - Local - REET - Other - Subtotal 17,329 245,000 - - - - - 245,000 Capital Costs: Design - Right of Way - Construction 17,329 245,000 245,000 Subtotal 17,329 245,000 - - - - - 245,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources: 3 Years 2021 2022 2023 2024 2025 2026 Total Federal - State - Local - REET 1,974,011 656,600 658,000 656,400 656,900 657,000 656,600 3,941,500 Other - Subtotal 1,974,011 656,600 658,000 656,400 656,900 657,000 656,600 3,941,500 Capital Costs: Design - Right of Way - Long-Term Debt Service 1,974,011 656,600 658,000 656,400 656,900 657,000 656,600 3,941,500 Subtotal 1,974,011 656,600 658,000 656,400 656,900 657,000 656,600 3,941,500 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: City Downtown Public Parking Lot Reconfiguration Project No: cp1616 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: Auburn Way South (SR-164) - Southside Sidewalk Improvements Project No: various, gcbd10 The project will construct missing sidewalk along the south side of Auburn Way S. The existing sidewalk along the south side currently ends at the intersection with Howard Road and restarts to the west of the intersection with Muckleshoot Plaza. The sidewalk gap extends for approximately 1,700 feet. The project also includes a Rapid Flashing Rectangular Beacon (RRFB) across Howard Road to provide a connection from the existing non-motorized facilities to the proposed improvements. To pay scheduled debt service costs on 2010 General Obligation bonds issued for the City Hall Annex. Project Name: City Hall Annex Debt Service Project No: N/A 364 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2019 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Federal 497,990 2,010 2,010 State - Local - REET 1,813,000 37,000 37,000 Contributions 350,000 - Subtotal 2,660,990 39,010 - - - - - 39,010 Capital Costs: Design 112,294 - Right of Way - Construction 2,548,696 39,010 39,010 Subtotal 2,660,990 39,010 - - - - - 39,010 Capacity Project: NO Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Federal - State - Local - REET - Other -Wetland Mitigation 11,969 36,600 5,000 5,000 5,000 5,000 5,000 61,600 Subtotal 11,969 36,600 5,000 5,000 5,000 5,000 5,000 61,600 Capital Costs: Design 10,000 10,000 Monitoring 6,868 5,000 5,000 5,000 5,000 5,000 5,000 30,000 Construction 5,101 21,600 21,600 Subtotal 11,969 36,600 5,000 5,000 5,000 5,000 5,000 61,600 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Federal - State 263,250 - Local - REET 576,595 185,000 200,000 200,000 200,000 200,000 985,000 Other-Transportation Fees 40,000 - Subtotal 879,845 185,000 - 200,000 200,000 200,000 200,000 985,000 Capital Costs: Design 108,713 20,000 20,000 20,000 20,000 20,000 100,000 Right of Way - Construction 771,132 165,000 180,000 180,000 180,000 180,000 885,000 Subtotal 879,845 185,000 - 200,000 200,000 200,000 200,000 985,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): Annual savings in power usage will is anticipated to be $130,000 per year. Additional maintenance savings will be realized in the reduction of materials for light replacement and is estimated to be $20,000 per year. Project Name: City Street Light LED Retrofit Project No: cp1920 This project will fund an LED retrofit program for all existing City owned (non LED) street lights. New Light fixtures and retrofits will replace our aging light fixtures with 10 year warrantied fixtures with long life LEDs and will improve lighting uniformity and visibility and is in accordance with the City's current design standards for new street lighting. The scope also includes street light control options for remote management of the City owned street lights. The project will utilize an approved energy service company (ESCO) management team. 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: Citywide ADA & Sidewalk Improvements The program will construct citywide accessibility improvements to the public right-of-way sidewalk system including adding/upgrading curb ramps, removing barriers to access and completing gaps. Projects are prioritized annually based on pedestrian demands, existing deficiencies, and citizen requests. Program funds reflect remaining budget after allocations to specific ADA and sidewalk improvement projects. Project No: various, gcbd01 365 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Federal - State - Local - REET 83,725 50,000 50,000 50,000 50,000 50,000 50,000 300,000 Other - Subtotal 83,725 50,000 50,000 50,000 50,000 50,000 50,000 300,000 Capital Costs: Design - Right of Way - Construction 83,725 50,000 50,000 50,000 50,000 50,000 50,000 300,000 Subtotal 83,725 50,000 50,000 50,000 50,000 50,000 50,000 300,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: YES Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Federal - State - Local - Park Impact Fees 145,230 145,230 Other-Developer Fees 32,160 232,470 232,470 Subtotal 32,160 377,700 - - - - - 377,700 Capital Costs: Design 32,160 17,025 17,025 Right of Way - Construction 360,675 360,675 Subtotal 32,160 377,700 - - - - - 377,700 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Equipment Rental Fund 560 29,276 123,000 123,000 Federal - State - Local - REET - Other (Water, Sewer & Storm Funds)347,000 347,000 Subtotal 29,276 470,000 - - - - - 470,000 Capital Costs: Design 22,000 22,000 Right of Way - Construction 29,276 448,000 448,000 Subtotal 29,276 470,000 - - - - - 470,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Citywide Street Lighting Improvements Project No: various, gcbd09 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. The project constructs lighting improvements throughout the City, including upgrading decorative street lights not converted to LED with the 2020 conversion project, and installing new street lights. Project Name: Downtown Plaza Park Project No: cp2016 This project will renovate and improve the plaza area across from City Hall. Improvements will complement the new commercial building store fronts on the adjacent property that is being constructed in 2020. Improvement will include, but not be limited to seating, plantings, surfacing, and public art. 366 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Facilities Fund 505 371,470 37,510 408,980 Federal - State - Local - REET 730,840 730,840 Other -Auburn School District - Subtotal - 1,102,310 37,510 - - - - 1,139,820 Capital Costs: Design - Right of Way - Construction 1,102,310 37,510 1,139,820 Subtotal - 1,102,310 37,510 - - - - 1,139,820 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Federal 55,000 700,000 755,000 State - Local - REET 15,000 200,000 215,000 Other -Auburn School District 50,000 50,000 Subtotal - 70,000 950,000 - - - - 1,020,000 Capital Costs: Design 70,000 70,000 Right of Way - Construction 950,000 950,000 Subtotal - 70,000 950,000 - - - - 1,020,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:3 Years 2021 2022 2023 2024 2025 2026 Total Federal - State - Local - REET 678,509 225,000 223,700 222,000 219,800 222,300 219,200 1,332,000 Other - Subtotal 678,509 225,000 223,700 222,000 219,800 222,300 219,200 1,332,000 Capital Costs: Design - Right of Way - Long-Term Debt Service 678,509 225,000 223,700 222,000 219,800 222,300 219,200 1,332,000 Subtotal 678,509 225,000 223,700 222,000 219,800 222,300 219,200 1,332,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Local Revitalization Project No: N/A To pay debt service costs on 2010 General Obligation bonds issued for the Downtown Promenade improvements. Project Name: Lea Hill Safe Routes to Schools Project No: gcbd16 The project will construct non-motorized improvements along SE 304th St from Hazelwood Elementary School extending east to 124th Ave SE, and along the west side of 124th Ave SE to the south of SE 304th St. The project will complete multiple gaps in the existing non-motorized network. The project will also construct curb and gutter, ADA compliant curb ramps, driveways aprons and retaining walls associated with the new sidewalks. Utility poles will need to be relocated to accommodate the proposed sidewalk alignment in some locations. Additional lighting is proposed for pedestrian safety and will be incorporated onto existing/relocated utility poles, and an RRFB will be installed at the SE 304th St intersection with 116th Ave SE. Ancillary work, including but not limited to, property restoration, grading, storm upgrades, school zone beacon relocation, channelization, fencing, landscaping and mailbox relocation will be addressed with the project. Project Name: HVAC Equipment Replacement Project No: gcbd17 Replace HVAC Equipment at City Hall, Auburn Senior Center, Mountain View Cemetery, Arts & Culture Center building, Maintenance and Operations building and the Auburn Avenue Theater. 367 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Equipment Rental Fund 560 80,000 80,000 Federal - State - Local - REET - Other (Water, Sewer & Storm Funds)240,000 240,000 Subtotal - 320,000 - - - - - 320,000 Capital Costs: Design 25,000 25,000 Right of Way - Construction 295,000 295,000 Subtotal - 320,000 - - - - - 320,000 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Equipment Rental Fund 560 40,000 40,000 Federal - State - Local - REET - Other (Water, Sewer & Storm funds)110,000 110,000 Subtotal - 150,000 - - - - - 150,000 Capital Costs: Design 10,000 10,000 Right of Way - Construction 140,000 140,000 Subtotal - 150,000 - - - - - 150,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Equipment Rental Fund 560 5,451 55,000 55,000 Federal - State - Local - REET - Other (Water, Sewer & Storm Funds)- 145,000 145,000 Subtotal 5,451 200,000 - - - - - 200,000 Capital Costs: Design 10,000 10,000 Right of Way - Construction 5,451 190,000 190,000 Subtotal 5,451 200,000 - - - - - 200,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: M&O Vehicle Storage Bay Improvements 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. Project Name: M & O Fuel Tank Replacement Project Name: M & O Lunchroom Expansion Project No: erbd01 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): This project should reduce the operating budget due to lower maintenance and inspection costs. Replace three 10,000 gallon underground tanks with new above ground tanks. The existing tanks were installed in 1989 and are single wall fiberglass tanks. 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: erbd02 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 will include sliding doors which will 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. 368 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:3 Years 2021 2022 2023 2024 2025 2026 Total Federal - State - Local - REET 86,198 10,000 10,000 10,000 50,000 50,000 50,000 180,000 Other (Traffic Impact)- Subtotal 86,198 10,000 10,000 10,000 50,000 50,000 50,000 180,000 Capital Costs: Design 1,000 1,000 1,000 5,000 5,000 5,000 18,000 Right of Way - Construction 86,198 9,000 9,000 9,000 45,000 45,000 45,000 162,000 Subtotal 86,198 10,000 10,000 10,000 50,000 50,000 50,000 180,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion:Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:3 Years 2021 2022 2023 2024 2025 2026 Total Federal - State - Local - REET 260,500 30,000 30,000 30,000 30,000 30,000 30,000 180,000 Other - Subtotal 260,500 30,000 30,000 30,000 30,000 30,000 30,000 180,000 Capital Costs: Design 62,500 - Right of Way - Construction 198,000 30,000 30,000 30,000 30,000 30,000 30,000 180,000 Subtotal 260,500 30,000 30,000 30,000 30,000 30,000 30,000 180,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project No: various, gcbd06 This program will implement low-cost traffic calming strategies, supported by engineering studies as necessary. Projects will be selected annually based on requests from residents, or police concerns, crash history, and available staff and financial resources. Project Name: Neighborhood Traffic Safety Program Project Name: Public Art Project No: cp1818, gcbd05 The City designates $30,000 annually toward the purchase of public art, for placement at various locations throughout the City. 369 2021-2022 Biennial Budget Section VII: Capital Planning Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Facilities Fund 505 - 371,470 37,510 - - - - 408,980 Equipment Rental Fund 560 34,727 298,000 - - - - - 298,000 Local Revitalization Fund 330 17,329 245,000 - - - - - 245,000 Federal 497,990 57,010 700,000 - - - - 757,010 State 663,250 655,000 80,000 600,000 - - - 1,335,000 Local 407,850 - - 500,000 - - - 500,000 Park Impact Fees 566,559 960,730 - 500,000 - - - 1,460,730 REET 5,853,405 2,139,440 1,286,700 1,518,400 1,306,700 1,409,300 1,405,800 9,066,340 Contributions 350,000 - - - - - - - Other -Auburn School District - - 50,000 - - - - 50,000 Other-Developer Fees 32,160 232,470 - - - - - 232,470 Other-Transportation Fees 40,000 - - - - - - - Other-Cumulative Reserve Fund 42,200 - - - - - - - Other -Wetland Mitigation 11,969 36,600 5,000 5,000 5,000 5,000 5,000 61,600 Other (Water, Sewer & Storm Funds)- 842,000 - - - - - 842,000 Total 8,517,439 5,837,720 2,159,210 3,123,400 1,311,700 1,414,300 1,410,800 15,257,130 Capital Costs: Design 528,548 215,525 96,000 96,000 25,000 25,000 25,000 482,525 Right of Way - - - - - - - - Construction 5,329,503 4,735,595 1,176,510 2,144,000 405,000 505,000 505,000 9,471,105 Monitoring 6,868 5,000 5,000 5,000 5,000 5,000 5,000 30,000 Long-Term Debt Service 2,652,520 881,600 881,700 878,400 876,700 879,300 875,800 5,273,500 Total 8,517,439 5,837,720 2,159,210 3,123,400 1,311,700 1,414,300 1,410,800 15,257,130 TOTAL CAPITAL COSTS and FUNDING SOURCES - GENERAL GOVERNMENTAL PROJECTS General Municipal & Community Imp. Projects 2022 2023 2024 2025 2026 2027 6 Year Total 104th Ave Park Development 12,500$ 12,500$ 12,500$ 12,500$ 12,500$ 12,500$ 75,000$ Auburn Arts & Culture Center Renovation - - 95,000 95,000 95,000 95,000 380,000 City Street Light LED Retrofit (Savings)(150,000) (150,000) (150,000) (150,000) (150,000) (150,000) (900,000) Total General Municipal & Community Imp. Projects (137,500)$ (137,500)$ (42,500)$ (42,500)$ (42,500)$ (42,500)$ (445,000)$ Summary of Impacts of 2021 -2022 Capital Projects on Future Operating Expenses 370 2021-2022 Biennial Budget Section VII: Capital Planning $0.0 $0.4 $0.8 $1.2 $1.6 $2.0 $2.4 Local Revitalization Fund Other Funds Working Capital Federal Grants State Grant Impact & Mitigation Fees REET Other Millions General Municipal & Community Projects 2021 / 2022 Revenue Sources 2021 2022 $0.0 $2.0 $4.0 $6.0 $8.0 2021 2022 2023 2024 2025 2026MillionsGeneral Municipal & Community Improvement Projects Projected Capital Expenditures 371 2021-2022 Biennial Budget Section VII: Capital Planning 372 2021-2022 Biennial Budget Section VII: Capital Planning Other Proprietary Fund Projects Airport Fund: (See Map – “A”) Three capital projects totaling $2,875,000 are budgeted for 2021 and six capital project totaling $1,780,340 are budgeted for 2022 in the Airport fund. The Airport Projects includes the following: • The Hangar Facility Construction project ($2,750,000 in 2021) will construct a new row of T- hangars on the Airport’s southeast tie down ramp. • Open T-Hangar upgrades ($1,060,900 in 2022) will replace or upgrade hangar facilities and convert two open rows to closed hangars to meet increasing demand for closed units. • The Annual Repair and Replacement of Airport Facilities Project ($100,000 in 2021 and $150,000 in 2022) will provide funding for completing various capital repairs at the Airport. Cemetery Fund: (See Map – “B”) One capital projects totaling $40,000 is budgeted for 2021 in the Cemetery fund. • The Mausoleum Building project ($40,000 in 2021) will fund the design phase of a 72 crypt and 48 niche mausoleum. The Runway Enhancement project was completed in 2020, extending the length of runway 16/34 for increased safety and utilization. Completion of the repair and overlay of Cemetery Roads project in 2020. 373 2021-2022 Biennial Budget Section VII: Capital Planning 2021 2022 Title Project #Budget Budget Page Annual Airport Pavement Maintenance apbd12 25,000 50,000 375 Annual Repair and Maintenance of Airport Facilities apbd05 100,000 150,000 375 Hangar Facility Construction cp1932 2,750,000 - 375 Jet A Fueling Facility apbd04 - 50,000 376 Open T-Hangar Upgrades apbd14 - 1,060,900 376 Precision Instrument Approach apbd15 - 25,000 376 Runway/Taxiway Rehab, RSA Grading & PAPI project apbd13 - 444,440 377- Subtotal Airport Fund Projects 2,875,000 1,780,340 Mausoleum Building cp1831 40,000 - 377 Subtotal Cemetery Fund Projects 40,000 - Total Other Proprietary Fund Projects 2,915,000 1,780,340 2021 -2022 Other Proprietary Fund Projects 374 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion: Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Airport Fund 25,000 25,000 50,000 - 50,000 50,000 100,000 275,000 Federal - State - Local - Bond Revenue - Other -Public/Private Partnership - Subtotal 25,000 25,000 50,000 - 50,000 50,000 100,000 275,000 Capital Costs: Design 2,000 2,000 5,000 - 5,000 5,000 10,000 27,000 Environmental Assessment - Construction 23,000 23,000 45,000 - 45,000 45,000 90,000 248,000 Subtotal 25,000 25,000 50,000 - 50,000 50,000 100,000 275,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Capacity Project: NO Anticipated Year of Completion: Beyond 2026 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Airport Fund 200,000 100,000 150,000 500,000 100,000 200,000 238,800 1,288,800 Federal - State - Local - Bond Revenue - Other -Public/Private Partnership - Subtotal 200,000 100,000 150,000 500,000 100,000 200,000 238,800 1,288,800 Capital Costs: Design 20,000 20,000 25,000 100,000 20,000 40,000 45,000 250,000 Right of Way - Construction 180,000 80,000 125,000 400,000 80,000 160,000 193,800 1,038,800 Subtotal 200,000 100,000 150,000 500,000 100,000 200,000 238,800 1,288,800 Capacity Project: NO Anticipated Year of Completion:2021 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Airport Fund 50,000 - Federal - State - Local - Bond Revenue 2,750,000 2,750,000 Other -Public/Private Partnership - Subtotal 50,000 2,750,000 - - - - - 2,750,000 Capital Costs: Design 50,000 250,000 250,000 Right of Way - Construction 2,500,000 2,500,000 Subtotal 50,000 2,750,000 - - - - - 2,750,000 Project Name: Annual Repair and Replacement of Airport Facilities Project No: apbd05 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): This project will decrease the need for more costly repairs and maintenance on older buildings. Project Name: Hangar Facility Construction Project No: cp1932 There is significant demand for hangar space in the Puget Sound region. The airport currently has a hangar wait list with over 90 names on it. This project would construct a new row of T hangars on the Airport's southeast tie down ramp. Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): Utilization of 3.8 million dollar bond issued in 2021 to fund construction. In 2022 hangar revenues increase $204,000 annually. Due to the current conditions of the Facilities at the Airport, this program provides for necessary maintenance and repair work such as slab sealing, roof replacement, hangar beam replacement, painting, electrical repairs, etc. for buildings identified in the 2018 Facility Condition Assessment as being in "Fair" to "Good" condition. Repair and maintenance of these facilities will help prolong the service life of these buildings. Project Name: Annual Airport Pavement Maintenance Project No: apbd12 This project will complete pavement maintenance and preservation activities for the Airport Runway, Taxiways and other paved surfaces at the Auburn Airport to maintain the facilities in adequate operational conditions 375 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2023 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Airport Fund - 25,000 175,000 200,000 Federal - State - Local - Bond Revenue - Other -Public/Private Partnership 25,000 175,000 200,000 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 Capacity Project: NO Anticipated Year of Completion:2022 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Airport Fund - Federal - State - Local - Bond Revenue 1,060,900 1,060,900 Other -Public/Private Partnership - Subtotal - - 1,060,900 - - - - 1,060,900 Capital Costs: Design - Environmental Assessment - Construction 1,060,900 1,060,900 Subtotal - - 1,060,900 - - - - 1,060,900 Capacity Project: NO Anticipated Year of Completion:2023 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Airport Fund 25,000 25,000 50,000 Federal - State - Local - Bond Revenue - Other -Public/Private Partnership - Subtotal - - 25,000 25,000 - - - 50,000 Capital Costs: Design 25,000 25,000 50,000 Environmental Assessment - Construction - Subtotal - - 25,000 25,000 - - - 50,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Approval process with the FAA to improve the airport's instrument approach. Project Name: Open T-Hangar Upgrades Construct any necessary site improvements to accommodate a temporary 2,000 gallon fueling truck for Jet A fuel on site in 2018. Design and Construct a permanent 12,000 gallon Fuel Tank for Jet A service at Airport in 2022 and 2023 after the runway extension is complete and demand for Jet A fuel is established. The funding will be split 50% between the airport and a private party. Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Jet A Fueling Facility Project Name: Precision Instrument Approach Project No: apbd15 Project No: apbd04 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): Utilization of 3.8 million dollar bond issued in 2021 to fund construction. In 2023 hangar revenues increase $100,000 annually. Project No: apbd14 Due to the current conditions of the hangar facilities at the Airport, this program will replace or upgrade hangar facilities as they reach the end of their service life. A Facility Condition Assessment was completed in 2018. In 2019 an in depth analysis of the hangars' structure and roofing was conducted with a recommendation to not replace but upgrade the structures. The demand on the airport is greater for closed hangars vs open units. This project will convert 2 open rows to closed hangars and increase airport revenues at approximately $100,000 annually. This will allow for 2 open rows to remain on the airport and provide greater hangar options for airport tenants. 376 2021-2022 Biennial Budget Section VII: Capital Planning Capacity Project: NO Anticipated Year of Completion:2023 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Airport Fund 22,220 155,555 177,775 Federal 400,000 2,800,000 3,200,000 State 22,220 155,555 177,775 Local - Bond Revenue - Other -Public/Private Partnership - Subtotal - - 444,440 3,111,110 - - - 3,555,550 Capital Costs: Design 444,440 466,600 911,040 Environmental Assessment - Construction 2,644,510 2,644,510 Subtotal - - 444,440 3,111,110 - - - 3,555,550 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $2,000 Capacity Project: YES Anticipated Year of Completion:2023 Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Cemetery Fund 12,250 40,000 355,000 395,000 Federal - State - Local - Bond Revenue - Cemetery Endowed Care Fund - Subtotal 12,250 40,000 - 355,000 - - - 395,000 Capital Costs: Design 12,250 40,000 - 40,000 Environmental Assessment - Construction 355,000 355,000 Subtotal 12,250 40,000 - 355,000 - - - 395,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Runway/Taxiway Rehab, RSA Grading & PAPI project Project Name: Mausoleum Building Project No: cp1831 Project No: apbd13 This project will complete a Fog seal of on the Airport Taxiways to extend the life of the pavement and complete rehabilitation of the Runway to prolong the useful life of the Runway. This project will also complete necessary improvements to the property purchased from the Park and Ride to be in compliance with the FAA requirements for the Runway Safety Area. In addition the project will install Precision Approach Path Indicator (PAPI) for Runway to replace aging Visual Approach Slope Indicator (VASI) system. This project will design and construct a 72 crypt and 48 niche mausoleum for above ground internment option. The public has expressed desire to have this option available as the current mausoleum is at capacity. 377 2021-2022 Biennial Budget Section VII: Capital Planning Prior Budget Budget Estimate Estimate Estimate Estimate 2021-2026 Funding Sources:Years 2021 2022 2023 2024 2025 2026 Total Airport Fund 275,000 125,000 272,220 855,555 150,000 250,000 338,800 1,991,575 Cemetery Fund 12,250 40,000 - 355,000 - - - 395,000 Federal - - 400,000 2,800,000 - - - 3,200,000 State - - 22,220 155,555 - - - 177,775 Local - - - - - - - - Bond Revenue - 2,750,000 1,060,900 - - - - 3,810,900 Cemetery Endowed Care Fund - - - - - - - - Other -Public/Private Partnership - - 25,000 175,000 - - - 200,000 Total 287,250 2,915,000 1,780,340 4,341,110 150,000 250,000 338,800 9,775,250 Capital Costs: Design 84,250 312,000 549,440 591,600 25,000 45,000 55,000 1,578,040 Environmental Assessment - - - - - - - - Right of Way - - - - - - - - Construction 203,000 2,603,000 1,230,900 3,749,510 125,000 205,000 283,800 8,197,210 Total 287,250 2,915,000 1,780,340 4,341,110 150,000 250,000 338,800 9,775,250 TOTAL CAPITAL COSTS and FUNDING SOURCES - OTHER PROPRETARY FUNDS Other Proprietary Projects 2022 2023 2024 2025 2026 2027 6 Year Total Runway/Taxiway Rehab, RSA Grading & PAPI project -$ -$ 2,000$ 2,000$ 2,000$ 2,000$ 8,000$ - Total Other Proprietary Projects -$ -$ 2,000$ 2,000$ 2,000$ 2,000$ 8,000$ Summary of Impacts of 2021 -2022 Capital Projects on Future Operating Expenses 378 2021-2022 Biennial Budget Section VII: Capital Planning $0.0 $0.5 $1.0 $1.5 $2.0 $2.5 $3.0 Other State Grants Cemetery Fund Airport Fund FAA Grants Bond Revenue Millions Other Proprietary Fund Projects 2021 / 2022 Revenue Sources 2021 2022 $0 $1 $2 $3 $4 $5 2021 2022 2023 2024 2025 2026MillionsOther Proprietary Fund Projects Projected Capital Expenditures 379 380 2021-2022 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 $164,037.36 Deputy Mayor N/A $21,192.24 Council Members N/A $15,894.12 Department Directors Minimum Maximum Administration Director $147,896.88 $181,802.88 City Attorney $147,896.88 $181,802.88 Community Development Director $147,896.88 $181,802.88 Finance Director $147,896.88 $181,802.88 Human Resources/Risk Management Director $147,896.88 $181,802.88 Innovation & Technology Director $147,896.88 $181,802.88 Parks, Arts & Recreation Director $147,896.88 $181,802.88 Police Chief N/A $191,062.32 Public Works Director $147,896.88 $181,802.88 381 2021-2022 Biennial Budget Section VIII: Appendices POSITION SALARY SCHEDULE Auburn Police Department The Police Department has both affiliated and unaffiliated positions. The charts below 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 $148,969.44 Contract Period: January 2019 - December 2021. Commissioned Minimum Maximum Police Officer $81,126.24 $96,695.04 Police Sergeant N/A $114,803.28 Contract Period: January 2019 - December 2021. Non-Commissioned Minimum Maximum Animal Control Officer $62,278.56 $73,968.72 Evidence/Identification Technician $56,182.80 $69,315.36 Parking Control Attendant $47,330.16 $59,626.08 Police Services Specialist $50,534.16 $63,660.96 Police Services Supervisor $61,657.92 $76,070.64 Contract Period: January 2019 - December 2021. 382 2021-2022 Biennial Budget Section VIII: Appendices POSITION SALARY SCHEDULE 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 Maintenance Technician $61,677.36 $81,162.72 Custodian $45,013.44 $53,061.12 Custodian Lead $50,286.48 $59,277.12 Electrician $64,089.36 $84,337.44 M&O Mechanic $67,309.44 $77,106.96 Maintenance Specialist $68,031.84 $77,934.24 Maintenance Worker I $52,646.64 $64,453.68 Maintenance Worker I (CDL) $53,699.52 $65,742.72 Maintenance Worker II $62,230.80 $71,664.72 Maintenance Worker II (CDL) $63,475.44 $73,098.00 Parks Mechanic $66,014.88 $75,624.00 Contract Period: January 2020 - December 2022. POSITION SALARY SCHEDULE Non-Affiliated Employees Minimum Maximum Accountant $74,405.04 $91,460.88 Accounting & Financial Reporting Manager I $86,751.60 $106,638.24 Accounting & Financial Reporting Manager II $100,885.20 $124,014.48 Accounting Specialist $60,794.16 $74,732.88 Administrative Specialist - M&O $55,065.12 $67,690.32 Airport Manager $93,740.40 $115,228.80 Airport Operations Technician $55,065.12 $67,690.32 Arts & Events Manager $86,751.60 $106,638.24 Arts Coordinator $74,405.04 $91,460.88 Assistant Chief of Police N/A $173,092.08 Assistant Director of Engineering Services/City Engineer $133,390.56 $163,971.60 Assistant Director of Finance $133,390.56 $163,971.60 Assistant Director of Human Resources $133,390.56 $163,971.60 Assistant Director of Innovation & Technology $133,390.56 $163,971.60 Assistant Golf Professional $67,151.52 $82,585.20 Assistant Traffic Engineer $90,221.28 $110,904.24 Associate Engineer $86,751.60 $106,638.24 Building Inspector $74,405.28 $91,460.88 Business License Program Coordinator $74,405.04 $91,460.88 Capital & Construction Engineering Manager $115,768.32 $142,310.16 Cemetery Supervisor $80,812.80 $99,340.80 383 2021-2022 Biennial Budget Section VIII: Appendices POSITION SALARY SCHEDULE Non-Affiliated Employees (cont.) Minimum Maximum City Clerk $93,740.40 $115,228.80 City Prosecutor $86,751.60 $106,638.24 City Staff Attorney $100,885.20 $124,014.48 Civil Engineer - Utilities $90,221.28 $110,904.24 Code Compliance Manager $86,751.60 $106,638.24 Code Compliance Officer $74,405.28 $91,460.88 Communications Manager $86,751.60 $106,638.24 Community Services Manager $86,751.60 $106,638.24 Construction Inspector $74,405.28 $91,460.88 Construction Manager $86,751.60 $106,638.24 Contract Administration Specialist $60,794.16 $74,732.88 Contract Administration Specialist Supervisor $80,812.80 $99,340.80 Crime Analyst $74,405.04 $91,460.88 Curator of Education $67,151.52 $82,585.20 Department Administrative Assistant $60,794.16 $74,732.88 Deputy City Clerk $67,151.52 $82,585.20 Design Technician Supervisor $86,751.60 $106,638.24 Development Administration Specialist $60,794.16 $74,732.88 Development Engineer Manager $102,902.64 $126,494.40 Development Review Engineer $90,221.28 $110,904.24 Development Services Manager $115,768.32 $142,310.16 Diversity, Equity, & Inclusion Program Manager $100,885.20 $124,014.48 Domestic Violence Paralegal $67,151.52 $82,585.20 Economic Development Manager $100,885.20 $124,014.48 Emergency Management Specialist $60,794.16 $74,732.88 Emergency Manager $80,812.80 $99,340.80 Engineering Design Technician $80,812.80 $99,340.80 Engineering Survey Technician $69,836.88 $85,848.72 Executive Assistant to the Mayor $80,812.80 $99,340.80 Facilities Manager $93,740.40 $115,228.80 Facility Assistant $46,130.16 $56,196.24 Field Supervisor $80,812.80 $99,340.80 Financial Analyst $80,812.80 $99,340.80 Financial Planning Manager $115,768.32 $142,310.16 Fleet/General Services Manager $93,740.40 $115,228.80 GIS Analyst $80,812.80 $99,340.80 GIS Inventory Technician $60,794.16 $74,732.88 Golf Course Manager $86,751.60 $106,638.24 Housing Repair Program Coordinator $74,405.04 $91,460.88 Housing Repair Technician $67,151.52 $82,585.20 Human Resources Analyst $80,812.80 $99,340.80 Human Resources Assistant $60,794.16 $74,732.88 Human Resources Coordinator $74,405.04 $91,460.88 Human Resources Manager $100,885.20 $124,014.48 384 2021-2022 Biennial Budget Section VIII: Appendices POSITION SALARY SCHEDULE Non-Affiliated Employees (cont.) Minimum Maximum Human Services Program Coordinator $74,405.04 $91,460.88 IT Business Systems Analyst $80,812.80 $99,340.80 IT Support Specialist $69,836.88 $85,848.72 Legal Assistant $60,794.16 $74,732.88 Maintenance & Operations Services General Manager $115,768.32 $142,310.16 Multimedia Assistant (.6 FTE) $27,678.10 $33,717.74 Multimedia Design Technician $69,836.88 $85,848.72 Multimedia Video Specialist $74,405.28 $91,460.88 Museum Director $86,751.60 $106,638.24 Network Analyst $80,812.80 $99,340.80 Network Engineer $86,751.60 $106,638.24 Office Assistant $51,013.44 $62,417.76 Outreach Program Administrator $100,885.20 $124,014.48 Paralegal $67,151.52 $82,585.20 Parks Maintenance Manager $93,740.40 $115,228.80 Parks Planning & Development Manager $86,751.60 $106,638.24 Payroll Specialist $60,794.16 $74,732.88 Permit Technician I $55,065.12 $67,690.32 Permit Technician II $60,794.16 $74,732.88 Planner $74,405.04 $91,460.88 Planner II $80,812.80 $99,340.80 Planning Services Manager $100,885.20 $124,014.48 Plans Examiner $80,812.80 $99,340.80 Project Engineer $102,902.64 $126,494.40 Project Manager $86,751.60 $106,638.24 Project Survey Technician $80,812.80 $99,340.80 Project Surveyor $86,751.60 $106,638.24 Public Works GIS Technician $60,794.16 $74,732.88 Real Property Analyst $80,812.80 $99,340.80 Records Clerk $55,065.12 $67,690.32 Recreation Manager $86,751.60 $106,638.24 Recreation Program Coordinator $74,405.04 $91,460.88 Registration Clerk/Office Assistant $51,013.44 $62,417.76 Resource Navigation Program Coordinator $74,405.04 $91,460.88 Right-of-Way Specialist $74,405.28 $91,460.88 SCADA Technician $69,836.88 $85,848.72 Senior Center Manager $86,751.60 $106,638.24 Senior City Staff Attorney $115,768.32 $142,310.16 Senior GIS Specialist $74,405.28 $91,460.88 Senior Planner $86,751.60 $106,638.24 Senior Project Engineer $110,233.20 $135,504.00 Senior Traffic Engineer $110,233.20 $135,504.00 Senior Transportation Planner $93,740.40 $115,228.80 Senior Utility Billing Account Specialist $67,151.52 $82,585.20 Sewer Utility Engineer $102,902.64 $126,494.40 385 2021-2022 Biennial Budget Section VIII: Appendices POSITION SALARY SCHEDULE Non-Affiliated Employees (cont.) Minimum Maximum SKHHP Executive Manager $93,740.40 $115,228.80 SKHHP Program Coordinator (.75) $55,803.78 $68,595.66 Solid Waste Customer Care Specialist $60,794.16 $74,732.88 Special Events Coordinator $74,405.04 $91,460.88 Storm Drainage Technician $74,405.28 $91,460.88 Storm Drainage Utility Engineer $102,902.64 $126,494.40 Storm/Sewer Manager $93,740.40 $115,228.80 Stormwater Management Inspector $74,405.28 $91,460.88 Street/Vegetation Manager $93,740.40 $115,228.80 Survey Party Chief $74,405.28 $91,460.88 Survey Supervisor $93,740.40 $115,228.80 Systems Analyst $80,812.80 $99,340.80 Technical Services Manager $93,740.40 $115,228.80 Teen Coordinator $74,405.04 $91,460.88 Theater Operations Coordinator $74,405.04 $91,460.88 Traffic Operations Engineer $102,902.64 $126,494.40 Traffic Operations Supervisor $86,751.60 $106,638.24 Traffic Signal Technician $74,405.28 $91,460.88 Utility Billing & AMI Supervisor $80,812.80 $99,340.80 Utility Billing & Solid Waste Supervisor $80,812.80 $99,340.80 Utility Billing Account Representative $55,065.12 $67,690.32 Utility Billing Account Specialist $60,794.16 $74,732.88 Utility Engineering Manager $115,768.32 $142,310.16 Utility Technician $60,794.16 $74,732.88 Water Division Manager $93,740.40 $115,228.80 Water Quality Program Coordinator $86,751.60 $106,638.24 Water Resources Technician $74,405.28 $91,460.88 Water Utility Engineer $102,902.64 $126,494.40 Web Specialist $74,405.28 $91,460.88 386 2021-2022 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 387 2021-2022 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 various sizes for the whole family to enjoy. There are two golf courses in Auburn: the Auburn Golf Course and Washington National Golf Club. 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 nearly 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 one evening train 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. 388 2021-2022 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, the Community and Event Center Gallery. 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. The Auburn Symphony Orchestra is currently performing under the direction of Wesley Schulz. For more information visit www.auburnsymphony.org. Auburn Performing Arts Center The Auburn Performing Arts Center, a venue conveniently located in downtown Auburn, reopened in October 2015 after undergoing a remodel in conjunction with construction of the new Auburn High School. Owned and subsidized by Auburn School District No. 408, the Performing Arts Center features a 935-seat theater, and is the home of the BRAVO! Performing Arts series, the Auburn Symphony Orchestra, and the Pacific Ballroom Dance Company, among other attractions. For more information visit www.auburn.wednet.edu. Auburn Avenue Theater The City of Auburn purchased the Auburn Avenue Theater in 2020, although it has been operating the Theater since 2007. It is a popular venue for performing arts and features 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. 389 2021-2022 Biennial Budget Section VIII: Appendices WHAT’S HAPPENING IN AUBURN NOTE FOR 2021 SCHEDULE: Due to restrictions related to COVID-19 in the state of Washington in 2021, many special events in the City of Auburn have been modified and are not being scheduled in advance. Hence, a full list of special events is not available as of publication. YEAR ‘ROUND CHIP in for Parks (Volunteer Events) March – November Volunteer events at various park sites around the City are anticipated from March through November. Call 253 931-3043 or visit www.auburnwa.gov/events. SPRING & FALL King County Residential Special Recycling Event Dates and locations to be announced. Open to households within Auburn who are served by Waste Management or Republic Services. For information call 253-931-3038 (option #2) or visit upcoming events at www.auburnwa.gov/solidwaste. MARCH Peter Cotton Trail March 26 – 28th Hop around Auburn’s Parks and Trails in search of the elusive bunny, who’s been hidden in various locations. Find the bunny, win prizes and have fun! Fun for families, seniors and anyone looking for an opportunity to get outside and get active in a safe, outdoor setting. Visit www.auburnwa.gov/events or call 253-931-3043. APRIL Annual Residential Bulky Item Collection Dates in April and May Items collected curbside. A once-a-year opportunity for single-family, duplex and mobile home park residents to clean house and get rid of bulky items such as furniture, appliances, and outdoor items. For more information, guidelines and details call 253- 931-3038, option #2 or visit www.auburnwa.gov/solidwasteevents. 390 2021-2022 Biennial Budget Section VIII: Appendices MAY Dog Trot Fun Run Saturday, May 22nd Annual pet-friendly 3K/5K fun run. Call 253-931-3043 for dates, times and information. JUNE Auburn Farmers Market Sundays, June 6th - September 19th 10am-3pm, Les Gove Park A cornucopia of fresh vegetables, fruits, flowers and other products. Call 253-931-3043 or visit www.auburnfarmersmarket.org for more information. Mary Olson Farm June – August Open for free Saturdays and Sundays 12pm-5pm Call 253-288-7433 or visit wrvmuseum.org for more information. JULY FRIDAY NIGHT FLICKS Fridays, July 30th – August 13th Blockbuster movies viewed outdoors on a 50’ inflatable movie screen (either drive-in style or in- person), make Friday nights in Auburn a real treat for the whole family! Visit www.auburnwa.gov/events or call 253-931-3043. AUGUST NATIONAL NIGHT OUT First Tuesday of the month. Held throughout the City of Auburn. Designed to encourage neighbors to gather together to show they are united against crime, connecting with each other and City staff. Call 253-876-1988 for more information. NOVEMBER Auburn’s Veterans Observance & Parade Saturday, November 6th Main Street Auburn’s annual Veterans Parade is 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. DECEMBER Santa Parade/City Hall Tree Lighting Saturday, December 4th Main Street; City Hall Plaza & B Street Plaza A fun-filled parade celebrating the holidays. Parade on Main Street, immediately followed by a tree lighting at City Hall. Call 253-931-3043 for more information. 391 2021-2022 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 Community Development 253-931-3090 Public Works 253-931-3010 Public Safety: Fire Department (Valley Regional Fire Authority) 253-288-5800 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 206-205-2501 King County Tax Assessor 206-296-7300 Language Line Solutions 800-752-6096 Pet Licensing 253-249-7849 Pierce County Tax Assessor 253-798-6111 Post Office 253-333-1377 Puget Sound Energy 888-225-5773 Waste Management (Residential) 253-931-3038 The Outlet Collection - Seattle 253-833-9500 Voter Registration, King County 206-296-8683 Voter Registration, Pierce County 253-798-8683 392 2021-2022 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 81,940 Rank in Size - Washington State 15th Assessed Valuation $12,380,035,738 Area 30 Square Miles Auburn Median Age 35.4 Registered Voters 48,601 Miles of Streets 245 Miles Number of Stations 6* Number of Commissioned Fire Fighting Personnel 111 Number of Non-Commissioned Personnel 15 Total Number of Personnel and Firefighters 126 Fire Responses 422 Emergency Medical Service Responses 9,354 All Other Responses 2,588 Total Number of Responses 12,364 Number of Stations/Precincts 4 Number of Commissioned Police Personnel 119 Number of Non-Commissioned Personnel 21 Total Number of Officers and Personnel 140 Number of Calls for Service - 2020 73,998 WATER SERVICE Basic Service Charge $17.71/Month Commodity Rate: 0-7 $3.51/ccf 7.01-15 $4.29/ccf 15.01-9999 $4.87/ccf Total Water Customers - January 2021 14,909 Gallons of Water Produced - 2020 Statistic 2,290,801,930 Gallons of Water Purchased - 2020 Statistic 0 Average Daily Consumption - 2020 Statistic 5.92 Million Gallons Miles of Water Main 287 Miles POLICE PROTECTION 2021 Utility Rates: Reduced rates for low-income senior citizens and disabled persons available. 2020 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 six stations in total; five in Auburn (although one is a training station), and one in Pacific. 393 2021-2022 Biennial Budget Section VIII: Appendices City Sewer - Single Family Residence $25.72/Month Metro Sewer - Single Family Residence $47.37/Month Total Sanitary Sewer Customers - January 2021 16,068 Sanitary Sewer Lines 209 Miles Single Family Residence $17.38/Month Total Storm Drainage Customers - January 2021 18,425 Storm Pipes 241 Miles 1 can (35 gal)/week, curbside $16.11/Month Number of Residential Accounts - January 2021 17,655 BUSINESS LICENSES Fee per Year - General License $100 Business Licenses Issued - 2020 Statistic 5,090 VALUE OF BUILDING PERMITS ISSUED IN 2020 $126,550,877 Developed Park Acreage 291 Total Park Acreage 986 Number of Developed Parks 33 Number of Cemetery Placements 273 Number of Rounds Played (Golf Course)51,684 Athletic Teams 15 Recreation Activities 1,169 Senior Center Visits 35,417 Cultural Arts & Major Special Events 86 Audience Served by Cultural Arts & Major Special Events 108,967 Museum Audience Served 4,385 MAJOR EMPLOYERS (number of employees) The Boeing Company 3,790 Muckleshoot Tribal E nterprises 3,493 The Outlet Collection 3,000 Auburn School District 2,950 Green River College 1,980 Multicare Auburn Medical Center 1,778 Safeway Distribution Center 908 Zones, Inc.413 Skills, Inc.290 LMI Aerospace 210 STORM DRAINAGE SOLID WASTE (Contracted Services) PARKS, ARTS AND RECREATION SEWER 394 2021-2022 Biennial Budget Section VIII: Appendices GENERAL DEMOGRAPHICS Persons 19 years and younger 27.5% Persons 20 - 34 years 21.6% Persons 35 - 54 years 27.0% Persons 55 years and older 23.9% Male 46.2% Female 53.8% Median Household Income (City of Auburn) City of Auburn $72,822 Washington State $76,687 Washington State 6.50% King County 0.25% Regional Transit Authority 1.40% Metro 0.90% City of Auburn 0.85% Criminal Justice 0.10% Housing Services 0.10% TOTAL SALES TAX RATE 10.10% OTHER CITY TAXES AND TAX RATES (effective 2021): Natural Gas Utility Tax*6.00% Brokered Natural Gas 6.00% Electric Utility Tax*6.00% Telephone Utility Tax*6.00% Cable Television Utility Tax*6.00% Cable Television Franchise Tax 5.00% Solid Waste Utility Tax*10.00% Water Utility Tax*10.00% Sewer Utility Tax*10.00% Storm Drainage Utility Tax*10.00% Gambling Taxes** Amusement Games**2.00% Bingo**5.00% Card Rooms***4.00% Punch Board and Pull Tabs**10.00% * Includes 1.0% allocated to the Arterial Street Preservation Fund (Fund 105) for improvements. ** Applied on gross receipts net of the amount awarded as prizes. *** Applied on gross receipts. Sources of information: SALES TAX RATE (effective 2021): City of Auburn GIS, Finance, Community Deveopment, Fire, Police, Parks, Arts and Recreation Department, US Bureau of Labor Statistics, King and Pierce County Elections Office, State of Washington Department of Revenue, and Washington State Office of Financial Management. 395 2021-2022 Biennial Budget Section VIII: Appendices 0 20,000 40,000 60,000 80,000 100,000 2016 2017 2018 2019 2020 Population, Housing Units and School Enrollment Population Housing Units School Enrollment 2016 2017 2018 2019 2020 School Enrollment (1)15,945 16,525 16,949 17,300 16,702 Rate of Unemployment (2)4.6% 4.7% 4.6% 3.5% 9.2% Population (3)77,060 78,960 80,615 81,720 81,940 Housing Units (3) One Unit 16,167 16,373 16,616 16,674 16,687 Two or More 10,854 11,110 11,417 12,008 12,008 Mobile Home or Special 2,630 2,675 2,659 2,663 2,671 Total Housing Units 29,651 30,158 30,692 31,345 31,366 Sources: (1) Auburn School District No. 408 (2) U.S. Bureau of Labor Statistics (3) WA State Office of Financial Management Population, Housing and School Enrollment Trends 396 2021-2022 Biennial Budget Section VIII: Appendices $0 $5 $10 $15 $20 2016 2017 2018 2019 2020MillionsRetail Sales Tax Collections Wholesaling Construction Services Retail Trade Automotive Manufacturing Other Business Transportation Sales Tax Collections by Sector (in Thousands) 2016 2017 2018 2019 2020 $1,136 $1,119 $1,170 $1,236 $873 3,659 3,972 4,122 $4,069 $3,827 579 580 576 $652 $751 397 369 388 $406 $451 321 370 267 $228 $271 406 408 439 $499 $510 1,018 993 870 $818 $878 995 1,032 1,330 $1,598 $1,766 8,512$ 8,843$ 9,163$ 9,506$ 9,327$ 3,970 3,912 4,229 4,445 4,220 2,292 2,632 2,310 2,193 3,068 761 678 754 821 390 99 89 120 89 197 1,265 1,363 1,469 1,496 1,346 67 65 154 265 308 16,967$ 17,582$ 18,198$ 18,814$ 18,856$ Manufacturing Construction Non-Store Retailers Miscellaneous Retail Trade Retail Trade Services Retail Trade Auto & Gas General Merchandise Building Material Food Stores Apparel Furniture & Electronics Transportation Wholesaling Grand Total Other Business Source: City of Auburn Finance Department Actual receipts, January through December 397 2021-2022 Biennial Budget Section VIII: Appendices $0 $20 $40 $60 $80 $100 $120 $140 $160 $180 2016 2017 2018 2019 2020MillionsConstruction Activity By Value Commercial Residential Building Permits and Construction Values Year Permits Value Permits Value 2016 79 $74,887,013 242 $68,997,098 2017 320 $74,839,833 345 $52,749,843 2018 322 $72,622,659 210 $25,790,413 2019 338 $157,025,901 195 $18,831,821 2020 270 $93,920,444 202 $32,630,433 Source: City of Auburn Community Development Department Data represents new construction only Commercial Building Residential Building 398 2021-2022 Biennial Budget Section VIII: Appendices $2.05 $2.20 $2.03 $1.92 $1.82 $0 $2 $4 $6 $8 $10 $12 $14 $16 $18 2016 2017 2018 2019 2020 Property Tax Levy Information (King County portion of Auburn) Emergency Medical Services Library Valley Regional Fire Authority Hospital District Sound Transit Port of Seattle Washington State King County Flood District King County Auburn School District City of Auburn $11.94 $14.22 $15.14$15.16 $13.59 Property Tax Levy 2016 2017 2018 2019 2020 $ % City of Auburn 2.05$ 2.20$ 2.03$ 1.92$ 1.82$ (0.11)$ -5% Auburn School District 5.83 6.74 6.30 3.81 5.20 1.39 36% King County 1.48 1.38 1.33 1.22 1.24 0.02 2% King County Flood District 0.13 0.12 0.11 0.10 0.09 (0.00)-5% Washington State 2.17 2.03 2.92 2.63 3.03 0.40 15% Port of Seattle 0.17 0.15 0.14 0.12 0.12 (0.00)-3% Sound Transit 0.00 0.25 0.23 0.21 0.20 (0.01)-4% Hospital District 0.50 0.50 0.46 0.42 0.40 (0.02)-4% Valley Regional Fire Authority 1.13 1.07 0.98 0.92 0.87 (0.05)-6% Library 0.48 0.45 0.41 0.37 0.36 (0.01)-4% Emergency Medical Services 0.28 0.26 0.24 0.22 0.27 0.05 22% Total Levy Rate 14.22$ 15.16$ 15.14$ 11.94$ 13.59$ 1.65$ 14% Auburn % to Total Levy 14.40% 14.49% 13.43% 16.11% 13.38% Demographic Information (King & Pierce County)2016 2017 2018 2019 2020 % Assessed Valuation (in 000's)8,967,119$ 9,721,877$ 10,559,151$ 11,489,516$ 12,380,036 890,520$ 8% Average Homeowner Assessed Value 254,000$ 277,000$ 304,000$ 343,000$ 355,000$ 12,000$ 3% City Tax on an Average Home 520$ 608$ 618$ 660$ 646$ (14)$ -2% Population 77,060 78,960 80,615 81,720 81,940 220 0% School Enrollment 15,945 16,525 16,949 17,300 16,702 (598)-3% CPI-Seattle, Annual growth rate 2.5%2.6%2.7%2.7%2.8% 0.1% 2% IPD/Implicit Price Deflator 1.1%1.1%1.1%1.1%1.1% 0.0% 1% Change 2019-2020 Change 2019-2020 399 2021-2022 Biennial Budget Section VIII: Appendices $2.05 $2.20 $2.03 $1.92 $1.82 $0 $2 $4 $6 $8 $10 $12 $14 $16 $18 2016 2017 2018 2019 2020 Property Tax Levy Information (Pierce County portion of Auburn) Library Valley Regional Fire Authority Sound Transit Port of Tacoma Washington State Pierce County Flood District Pierce County Auburn School District City of Auburn $14.38 $14.35 $11.24 $13.43 $12.80 Property Tax Levy 2016 2017 2018 2019 2020 $ % City of Auburn 2.05$ 2.20$ 2.03$ 1.92$ 1.82$ (0.11)$ -5% Auburn School District 5.83 6.74 6.30 3.81 5.20 1.39$ 36% Pierce County 1.43 1.33 1.23 1.13 1.05 (0.07)$ -7% Pierce County Flood District 0.10 0.09 0.08 0.08 0.10 0.03$ 34% Washington State 2.23 2.07 2.91 2.62 3.01 0.39$ 15% Port of Tacoma 0.18 0.18 0.18 0.18 0.18 0.00$ 0% Sound Transit 0.00 0.25 0.23 0.21 0.20 (0.01)$ -4% Valley Regional Fire Authority 1.13 1.07 0.98 0.92 0.87 (0.05)$ -6% Library 0.48 0.45 0.41 0.37 0.36 (0.01)$ -4% Total Levy Rate 13.43$ 14.38$ 14.35$ 11.24$ 12.80$ 1.55$ 14% Auburn % to Total Levy 15.24% 15.27% 14.16% 17.11% 14.22% Demographic Information (King & Pierce County)2016 2017 2018 2019 2020 % Assessed Valuation (in 000's)8,967,119$ 9,721,877$ 10,559,151$ 11,489,516$ 12,380,036$ 890,520$ 8% Average Homeowner Assessed Value 254,000$ 277,000$ 304,000$ 343,000$ 355,000$ 12,000$ 3% City Tax on an Average Home 520$ 608$ 618$ 660$ 646$ (14)$ -2% Population 77,060 78,960 80,615 81,720 81,940 220 0 School Enrollment 15,945 16,525 16,949 17,300 16,702 (598)(0) CPI-W/Seattle, Annual growth rate 2.5% 2.6% 2.7% 2.7% 2.8% 0.1% 2% IPD/Implicit Price Deflator 1.1% 1.1% 1.1% 1.1% 1.1% 0.0% 1% Change 2019-2020 Change 2019-2020 400 APPENDIX C AGENDA BILL APPROVAL FORM Agenda Subject: Ordinance No. 6794 Date: October 20, 2020 Department: Finance Attachments: 2021-2022 Preliminary Operating Budget; Ordinance No. 6794 and Schedule A Budget Impact: $260,345,689 – 2021 $254,596,919 – 2022 Administrative Recommendation: City Council to introduce and adopt Ordinance No. 6794, establishing the City’s operating budget for 2021-2022. Background Summary: Budget Process: In May, the City began the process of developing the budget for the 2021-2022 biennium. This included budget workshops as follows: - July 27: Fund and budget process overview (workshop #1) - September 10: General Fund Departments (workshop #2) - September 15: General Fund Departments (continued) and Proprietary, Capital and Special Revenue Funds (workshop #3) - September 16: Proprietary, Capital and Special Revenue Funds (continued) (workshop #4) During these presentations and workshops, Council provided input and policy guidance to staff. 2021-2022 Preliminary Budget: A copy of the 2021-2022 Preliminary Budget was filed with the City Clerk, distributed to Council, and made available to the public on October 26, 2020. Capital Budget: Council will adopt the City’s 2021-2022 biennial capital budget separately, with the approval of Ordinance No. 6796. Ordinance No. 6794: Council’s approval of Ordinance No. 6794 will establish the City’s 2021-2022 biennial operating budget. As the operating budget has been reviewed by Council during the budget workshops, adoption of Ordinance 6794 is scheduled as follows: - October 26: First public hearing. - November 2: Second public hearing - November 16: Council adoption. Staff recommends Council approval of Ordinance No. 6794. Staff: Thomas Meeting Date: October 26, 2020 Item Number: 401 ORDINANCE NO. 6794 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON, ADOPTING THE 2021-2022 BIENNIAL OPERATING BUDGET FOR THE CITY OF AUBURN, WASHINGTON THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON, DO ORDAIN AS FOLLOWS: Section 1. As required by Chapter 35A.34 RCW, the Mayor of the City of Auburn has completed and placed on file with the City Clerk of the City of Auburn a preliminary biennial operating budget for 2021-2022. Notice was published, as required by law, stating that: a) the Mayor had completed and placed the preliminary budget on file; b) a copy would be provided at the office of the City Clerk to any taxpayer who requested a copy; c)the City Council of the City of Auburn met virtually on November 16, 2020 at 7:00 p.m. for the purpose of fixing the budget. Per the Governor's Emergency Proclamation 20-28, the City of Auburn is prohibited from holding an in-person meeting at this time. City of Auburn Resolution No. 5533, designates City of Auburn meeting locations for all Council, Board and Commission meetings as virtual. Any taxpayer seeking to submit written comments for or against any part of the budget had the opportunity to do so in advance of 5:00 p.m. on November 16, 2020; d) the Mayor provided a suitable number of copies of the detailed preliminary operating budget to meet the reasonable demands of taxpayers; e)The Mayor and the City Council met at the time and place designated in the notice and all taxpayers of the City were given full opportunity to be heard for or against the budget; f) the City Council has conducted public hearings on November 2, 2020 and November 16, 2020 to consider this preliminary operating budget; g) at the meeting held by the City Council on November 16, 2020 the City Council considered Ordinance No. 6794 November 4, 2020 Page 1 of 4 402 modifications of the proposed operating budget and approved the 2021-2022 biennial budget for the City of Auburn as adopted by this Ordinance as shown on Schedule A. Section 2. Implementation. The Mayor is authorized to implement those administrative procedures as may be necessary to carry out the directives of this legislation. Section 3. Severability. The provisions of this ordinance are declared to be separate and severable. The invalidity of any clause, sentence, paragraph, subdivision, section or portion of this ordinance, or the invalidity of the application thereof to any person or circumstance shall not affect the validity of the remainder of this ordinance, or the validity of its application to other persons or circumstances. Section 4. Effective Date. This Ordinance shall take effect and be in force five (5)days from and after its passage, approval and publication as provided by law. INTRODUCED: NOV 1 6 2020 PASSED: NOV 1 6 2020 APPROVED: NOV 1 6 2020 ANCY B US, MAYOR ATTEST: APPROVED AS TO FORM: Shawn Campbell, MMC, City Clerk Kendra Comeau, City Attorney Published: NOV 1 9 2020 Ordinance No. 6794 November 4, 2020 Page 2 of 4 403 Schedule A 2021 OPERATING FUNDS BUDGET SUMMARY Beginning 2021 2021 Ending Fund Fund Balance Resources Expenditures Fund Balance GENERAL FUND 19,948,152 $72,870,710 $82,294,077 $10,524,785 D Hotel/Motel Tax 225,286 139, 100 177,110 187,276 z wDrug Forfeiture 957,967 147,600 492,994 612,573 1 z Housing&Community Development 42,904 600,000 600,000 42,904 Q E U Business Improvement Area 96,325 55,700 90,000 62,025w a Cumulative Reserve 6,383,315 101,000 6,484,315 City Hall Annex 2010 A&B Bond 4,489 1,645,300 1,645,300 4,489 w U Local Revitalization 2010 C&D Bond 33,593 574,070 573,800 33,863 Lu LID#249 1,669 10 1,679 co m LID#350 403 960 1,363 w o Golf/Cemetery 2016 Refunding 371,000 371,000 SCORE 2009 A&B Bond 1,366,100 1,366,100 Water 17,088,517 19,149,300 25,067,833 11,169,984 Sewer 7,837,981 9,670,730 8,507,355 9,001,356z n LL Sewer Metro 2,066,136 20,335,950 20,331,250 2,070,836 wcn Fe Storm Drainage 8,943,194 10,686,150 9,366,223 10,263,121 a w Solid Waste 5,753,618 16,775,500 16,950,830 5,578,288 z w Airport 810,777 5,285,700 4,487,696 1,608,781 Cemetery 505,802 1,203,600 1,344,820 364,582 U Insurance 1,741,353 12,800 182,900 1,571,253 wWorkers'Compensation 2,382,027 1,139,400 876,800 2,644,627 cn co Q z Facilities 986,936 3,713,100 4,076,191 623,845 c• LL Innovation and Technology(includesw 2,597,407 6,724,750 7,372,520 1,949,637 z Multimedia) Equipment Rental 2,384,056 2,306,800 3,138,077 1,552,779 a Fire Pension 2,033,441 103,500 210,204 1,926,737 o o• u- SKHHP( South King Housing& Homelessness Partners) 241,645 253,100 307,860 186,885 z w u)z o• z cemeteryQCemete Endowment Care 1,983,146 63,620 2,046,766 a LL wa TOTAL OPERATING BUDGET 85,050,139 $ 175,295,550 $189,830,940 $70,514,749 TOTAL OPERATING BUDGET 260,345,689 260,345,689 Ordinance No. 6794 November 4, 2020 Page 3 of 4 404 Schedule A 2022 OPERATING FUNDS BUDGET SUMMARY Beginning 2022 2022 Ending Fund Fund Balance Resources Expenditures Fund Balance GENERAL FUND 10,524,785 $81,938,250 $85,605,016 6,858,019 o Hotel/Motel Tax 187,276 168,900 177,110 179,066 z WDrug Forfeiture 612, 573 148,000 356,531 404,042 co z Housing&Community Development 42,904 600,000 600,000 42,904 Q a w Business Improvement Area 62,025 55,400 90,000 27,425 a 13 Cumulative Reserve 6,484,315 80,000 1,950,000 4,614,315 City Hall Annex 2010 A&B Bond 4,489 1,637,300 1,637,300 4,489 w U Local Revitalization 2010 C&D Bond 33,863 567,370 567,100 34,133 Luc LID#249 1,679 10 1,689 m LID#350 1,363 10 1,373 wa Golf/Cemetery 2016 Refunding 371,300 371,300 SCORE 2009 A&B Bond 1,366,700 1,366,700 Water 11,169,984 19,298,050 23,266,154 7,201,880 w a Sewer 9,001,356 9,992,880 8,321,966 10,672,270 ZD w Sewer Metro 2,070,836 21,012,700 21,008,800 2,074,736 w u) E Storm Drainage 10,263,121 10,951,870 9,283,281 11,931,710 a w Solid Waste 5,578,288 18,629,600 18,719,680 5,488,208 I-z w Airport 1,608,781 1,507,100 2,878,847 237,034 Cemetery 364,582 1,280,400 1,386,048 258,934 w Insurance 1,571,253 12,000 183,200 1,400,053 o wWorkers'Compensation 2,644,627 1,144,900 884,000 2,905,527 rn (1) Q z Facilities 623,845 3,694,500 3,724,226 594,119 C u_ Innovation and Technology(includesw 1,949,637 6,903,800 7,014,444 1,838,993 z Multimedia) Equipment Rental 1,552,779 2,301,100 3,079,708 774,171 c Fire Pension 1,926,737 103,600 211,204 1,819,133 o a• u SKHHP(South King Housing& ii Homelessness Partners) 186,885 252,300 315,450 123,735 1-z w u) Z a S CemeteryEndowment Care 2,046,766 64,130 2,110,896 wa TOTAL OPERATING BUDGET 70,514,749 $184,082,170 $192,998,065 $61,598,854 TOTAL OPERATING BUDGET 254,596,919 254,596,919 Ordinance No. 6794 November 4, 2020 Page 4 of 4 405 AGENDA BILL APPROVAL FORM Agenda Subject: Ordinance No. 6796 Date: October 20, 2020 Department: Finance Attachments: 2021-2022 Preliminary Capital Budget; Ordinance No. 6796 and Schedule A Budget Impact: $90,685,362 – 2021 $72,012,772 – 2022 Administrative Recommendation: City Council to introduce and adopt Ordinance No. 6796, establishing the City’s capital budget for 2021-2022. Background Summary: Budget Process: In May, the City began the process of developing the budget for the 2021-2022 biennium. This included budget workshops as follows: - July 27: Fund and budget process overview (workshop #1) - September 10: General Fund Departments (workshop #2) - September 15: General Fund Departments (continued) and Proprietary, Capital and Special Revenue Funds (workshop #3) - September 16: Proprietary, Capital and Special Revenue Funds (continued) (workshop #4) During these presentations and workshops, Council provided input and policy guidance to staff. 2021-2022 Preliminary Budget: A copy of the 2021-2022 Preliminary Budget was filed with the City Clerk, distributed to Council, and made available to the public on October 26, 2020. Operating Budget: Council will adopt the City’s 2021-2022 biennial operating budget separately, with the approval of Ordinance No. 6794. Ordinance No. 6796: Council’s approval of Ordinance No. 6796 will establish the City’s 2021-2022 biennial capital budget. As the capital budget has been reviewed by Council during the budget workshops, adoption of Ordinance 6796 is scheduled as follows: - October 26: First public hearing. - November 2: Second public hearing - November 16: Council adoption. Staff recommends Council approval of Ordinance No. 6796. Staff: Thomas Meeting Date: October 26, 2020 Item Number: 406 ORDINANCE NO. 6796 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON, ADOPTING THE 2021-2022 BIENNIAL CAPITAL BUDGET FOR THE CITY OF AUBURN, WASHINGTON WHEREAS, in Ordinance No. 6682, the City Council created Chapter 3.06 of the Auburn City Code to repurpose special capital funds and establish a multi-year capital budgeting process. NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON, DO ORDAIN AS FOLLOWS: Section 1. As required by Chapter 35A.34 RCW, the Mayor of the City of Auburn has completed and placed on file with the City Clerk of the City of Auburn a preliminary biennial capital budget for 2021-2022. Notice was published, as required by law, stating that: a) the Mayor had completed and placed the preliminary budget on file; b) a copy would be provided at the office of the City Clerk to any taxpayer who requested a copy; c) the City Council of the City of Auburn met virtually on November 16, 2020 at 7:00 p.m. for the purpose of fixing the budget. Per the Governor's Emergency Proclamation 20-28, the City of Auburn is prohibited from holding an in-person meeting at this time. City of Auburn Resolution No. 5533, designates City of Auburn meeting locations for all Council, Board and Commission meetings as virtual. Any taxpayer seeking to submit written comments for or against any part of the budget had the opportunity to do so in advance of 5:00 p.m. on November 16, 2020; d) the Mayor provided a suitable number of copies of the detailed preliminary capital budget to meet the reasonable demands of taxpayers; e) The Mayor and the City Council met at the time and place designated in the notice Ordinance No. 6796 November 4, 2020 Page 1 of 5 407 and all taxpayers of the City were given full opportunity to be heard for or against the budget; f) the City Council has conducted public hearings on November 2, 2020 and November 16, 2020 to consider this preliminary capital budget; g) at the meeting held by the City Council on the November 16, 2020 the City Council considered modifications of the proposed capital budget and approved the 2021-2022 biennial budget for the City of Auburn as adopted by this Ordinance as shown on Schedule A. Section 2. Implementation. The Mayor is authorized to implement those administrative procedures as may be necessary to carry out the directives of this legislation. Section 3. Severability. The provisions of this ordinance are declared to be separate and severable. The invalidity of any clause, sentence, paragraph, subdivision, section or portion of this ordinance, or the invalidity of the application thereof to any person or circumstance shall not affect the validity of the remainder of this ordinance, or the validity of its application to other persons or circumstances. Section 4. Effective Date. This Ordinance shall take effect and be in force five (5)days from and after its passage, approval and publication as provided by law. INTRODUCED: NOV 1 6 2020 PASSED: NOV 1 6 2020 APPROVED: NOV 1 6 2020 liNCY CKUS, MAYOR Ordinance No. 6796 November 4, 2020 Page 2 of 5 408 ATTEST: APPROVED AS TO FORM: Shawn Campbell, MMC, City Clerk Kendra Comeau, City Attorney NOV 1 9 2020 Published: Ordinance No. 6796 November 4, 2020 Page 3 of 5 409 Schedule A 2021 CAPITAL FUNDS BUDGET SUMMARY Beginning 2021 2021 Ending Fund Fund Balance Resources Expenditures Fund Balance 6 z Arterial Street 1,015,159 4,948,080 5,535,930 427,309 u- LU D Local Street 1,321,778 2,360,600 2,363,950 1,318,428 z w wArterial Street Preservation 1,606,304 2,794,050 2,886,250 1,514,104 J Q Recreational Trails 79,425 7,700 87,125 U Lu r) Mitigation Fees 12,420,562 1,217,560 4,265,480 9,372,642 J cn Municipal Park Construction 819,996 3,095,800 2,883,800 1,031,996 H U Q -3 Capital Improvements 7,705,844 4,264,180 7,932,720 4,037,304 U a. Local Revitalization 244,000 1,000 245,000 Water 888,139 11,614,710 10,670,410 1,832,439 co0 z u_ Sewer 10,762,357 762,400 3,399,600 8,125,157 w co a Storm Drainage 10,569,965 838,870 4,695,700 6,713,135 ix w z Airport 20,557 3,000,200 2,891,600 129,157 Lu Cemetery 48,983 800 40,100 9,683 Q w Innovation and Technology(includes 545,314 579,700 489,200 635,814 ci > p Multimedia) z Luzco w Equipment Rental 4,104,409 3,046,920 3,248,600 3,902, 729 TOTAL CAPITAL BUDGET 52,152,792 38,532,570 51,548,340 $39,137,022 TOTAL CAPITAL BUDGET 90,685,362 90,685,362 Ordinance No. 6796 November 4, 2020 Page 4 of 5 410 Schedule A 2022 CAPITAL FUNDS BUDGET SUMMARY Beginning 2022 2022 Ending Fund Fund Balance Resources Expenditures Fund Balance 0 z Arterial Street 427,309 $5,778,300 5,892,400 313,209 U_ D Local Street 1,318,428 1,660,500 1,664,500 1,314,428 z w w Arterial Street Preservation 1,514,104 2,058,800 2,135,000 1,437,904 cc J g Recreational Trails 87,125 7,700 94,825 U w co Mitigation Fees 9,372,642 1,161,900 5,851,450 4,683,092 J co Municipal Park Construction 1,031,996 3,483,950 3,730,050 785, 896 1- w Q• a Capital Improvements 4,037,304 3,109,910 3,689,210 3,458,004 O Q- a Local Revitalization cn Water 1,832,439 10,450,710 9,466,310 2,816,839 0 z D Sewer 8,125,157 755,600 3,815,900 5,064,857 w cn 2 Storm Drainage 6,713,135 562, 800 4,651,800 2,624,135 a cc w z Airport 129,157 1,847,420 1,780,440 196,137 w Cemetery 9,683 1,000 100 10,583 J w Innovation and Technology(includes p Multimedia) 635,814 3,400 414,200 225,014 w ix z Z (wi) w Equipment Rental 3,902,729 1,993,760 1,435,600 4,460,889 TOTAL CAPITAL BUDGET 39,137,022 $ 32,875,750 $ 44,526,960 $27,485,812 TOTAL CAPITAL BUDGET 72,012,772 72,012,772 Ordinance No. 6796 November 4, 2020 Page 5 of 5 411 2021-2022 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 (Budgeting, Accounting and Reporting System) 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 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 can be 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. 412 2021-2022 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 A legal document that provides City officials with the authority to incur obligations and pay expenses, allocating resources among departments and funds to reflect Council priorities and policies. 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 Projects Funds A type of fund which accounts for financial resources that are restricted, committed or assigned to expenditures for the acquisition and construction of major capital facilities (other than those financed by proprietary funds or in trust funds for individuals, private organizations or other governments). 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. 413 2021-2022 Biennial Budget Section VIII: Appendices Debt Service Funds A type of fund that accounts for the payment of outstanding long-term general obligations of the City. Department Refers to a specific organizational unit. In Auburn, it refers to ten such units: Mayor and Council, Administration Department, Human Resources and Risk Management Department, Finance Department, Legal Department, Community Development Department, Public Works Department, Police Department, Parks, Arts and Recreation Department, and the Innovation and Technology Department. A department may be composed of one or more organizational units referred to as a division. 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 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 Administrative Department and includes the costs of centralized City activities related to preparing for, responding to, and recovering from all types of disasters. 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 (which includes water, sewer, sewer metro, storm drainage and solid waste), 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. Fiduciary Fund A fund that accounts for assets held by the City as a trustee. Full Time Equivalent (FTE) Position 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). General Fund A specific governmental fund that accounts for tax-supported activities of the City and other types of activities not accounted for elsewhere. In the City budget, this fund is divided into departments. Generally Accepted Accounting Principles (GAAP) Standards used for accounting and reporting for both private industry and governments. 414 2021-2022 Biennial Budget Section VIII: Appendices 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. Governmental Fund Types A group of funds that account for 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 following funds: Equipment Rental, Innovation and Technology, Facilities, Workers’ Compensation and Insurance. 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, and Community and Human Services. • Community Development: Includes several divisions or services including Planning and Development and Environmental Services. • Finance: In addition to the administrative and support function noted previously, also oversees the Solid Waste Division. • Parks, Arts and Recreation: Provides recreational and senior services, maintains park facilities, and manages the cemetery and golf course. • Police: Provides all police services and animal control services. • Public Works: Includes several divisions including engineering, streets, maintenance and operations, the airport, and the Water, Sewer, and Storm Drainage Funds. Local Improvement District (LID) 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. Marketplace Fairness Act (MFA) Marketplace fairness legislation, known as Marketplace Fairness Act, was effective as of January 1, 2018 via Engrossed House Bill (EHB) 2163. This law requires remote sellers, marketplace facilitators, and referrers that meet certain statutory criteria to collect and remit sales or use tax and comply with certain reporting requirements. This legislation is intended to capture the retail sales tax lost from internet sales. 415 2021-2022 Biennial Budget Section VIII: Appendices 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 the 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 statement can be found immediately preceding the Distinguished Budget Presentation Award and the Table of Contents in the Biennial Budget document. 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 personnel benefits, supplies, and services. Permanent Fund A fund whose resources are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the fund’s programs. 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. 416 2021-2022 Biennial Budget Section VIII: Appendices 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 Fund A type of governmental fund that accounts for the proceeds of specific revenue sources that is legally restricted for expenditures. Square Footage Fee A square footage fee is a tax levied on businesses. It is based on the square footage of the business operation in Auburn. Sub-Fund An accounting method used to account for different aspects of a legal fund on the general ledger. This is used for managerial purposes and roll-up these funds for financial reporting purposes. The City of Auburn uses this tool for separating out the operating and capital portions of proprietary funds. 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. 417 2021-2022 Biennial Budget Section VIII: Appendices LIST OF ACRONYMS AAAE - American Association of Airport Executives AC - Asbestos Cement ACC - Auburn City Code ADA - Americans with Disabilities Act ADP - Average Daily Population AEP - Auburn Environmental Park AMI - Automated Meter Infrastructure system AOP - Active Operating Picture ASD - Auburn School District AV - Assessed Value or Assessed Valuation AVHS - Auburn Valley Humane Society AWC - Association of Washington Cities AWN - Auburn Way North AWS - Auburn Way South B&O - Business & Occupancy (tax) BA - Budget Amendment BAB - Build America Bonds BARS - Budgeting, Accounting & Reporting System BIA - Business Improvement Area BNSF - Burlington Northern Santa Fe Corporation (railroad) CAFR - Comprehensive Annual Financial Report CBA - Collective Bargaining Agreement CCTV - Closed-Circuit Television CDBG - Community Development Block Grant CDL - Commercial Drivers License CEMP - Comprehensive Emergency Management Plan CERT - Community Emergency Response Team CFP - Capital Facilities Plan CFR - Code of Federal Regulation CH - City Hall CJTC - Criminal Justice Training Commission COA - City of Auburn COLA - Cost Of Living Adjustment COVID-19 - Coronavirus 2019 CPI - Consumer Price Index CPTED - Crime Prevention Through Environmental Design CRM - Customer Relationship Management DEA - Drug Enforcement Agency DES - Department of Enterprise Systems DFIRM - Digital Flood Insurance Rate Map DMS - Dynamic Message Signs DOC - Department Operations Center DOE - Department of Ecology DOH - Washington Department of Health DOJ - Department of Justice DUC - Downtown Urban Center DWSRF - Drinking Water State Revolving Fund ED - Economic Development EHS - Engrossed House Bill eGIS - Electronic Geographic Information System EIS - Environmental Impact Study EOC - Emergency Operations Center EPA - Environmental Protection Agency ER&R - Equipment Rental and Replacement Fund, also known as Equipment Rental Fund 418 2021-2022 Biennial Budget Section VIII: Appendices ER - Equipment Rental Fund also known as Equipment Rental and Replacement Fund (ER&R) ERU - Equivalent Residential Unit ESCO - Energy Service Company FAA - Federal Aviation Administration FEMA - Federal Emergency Management Agency FOD - Foreign Object Debris FTE - Full-Time Equivalent position GAAP - Generally Accepted Accounting Principles GASB - Government Accounting Standards Board GDP- Gross Domestic Product GFOA - Governmental Finance Officers Association GIS - Geographic Information System GMA - Growth Management Act GO - General Obligation (bond debt) GDP - Gallons Per Day GPS - Global Positioning System GRC - Green River College GSA - General Services Administration GSP - Greater Seattle Partners HCDA - Housing and Community Development Act (of 1974) HIDTA - High Intensity Drug Trafficking Areas HB - House Bill HR - Human Resources HUD - Housing and Urban Development HVAC - Heating, Ventilation and Air Conditioning ICC - International Code Council I/I - Infiltration/Inflow IPZ - Innovative Partnership Zone IT - Innovation and Technology ITS - Intelligent Transportation Systems IVR - Interactive Voice Response KC - King County KCDC - King County District Court KCPEC - King County Project Evaluation Committee L&I - Labor & Industries LED - Light Emitting Diode (street signals/street lights) LEOFF - Washington's Law Enforcement Officers' and Fire Fighters' Retirement System LF - Linear Feet LID - Local Improvement District LOS - Level of Service LRF - Local Revitalization Financing LTAC - Lodging Tax Advisory Committee LTGO - Limited Tax General Obligation M&O - Maintenance and Operations MFA - Marketplace Fairness Act MIT - Muckleshoot Indian Tribe MVET - Motor Vehicle Excise Tax MVFT - Motor Vehicle Fuel Tax NACSLB - National Advisory Council on State and Local Budgeting NCCHC - National Commission on Correctional Healthcare NLC - National League of Cities NPDES - National Pollution Discharge Elimination System NPV - Net Present Value O&M - Operating and Maintenance OG - On Going OPEB - Other Post-Employment Benefits 419 2021-2022 Biennial Budget Section VIII: Appendices OSHA - Occupational Safety and Health Administration OT - One Time PAPI - Precision Approach Path Indicator PCI - Pavement Condition Index PCTCC - Pierce County Transportation Coordinating Committee PD - Police Department PERS - Washington’s Public Employees’ Retirement System PI - Program Improvement PSE - Puget Sound Energy PSRC - Puget Sound Regional Council PWTF - Public Works Trust Fund PWTFL - Public Works Trust Fund Loan R&R - Repair and Replacement RAMP - Regional Access Mobility Partnership (Pierce County) RAP - Regional Access Point (sites) RCO - Recreation and Conservation Office RCW - Revised Code of Washington READY - Real Emergency Aid Depends on You REET - Real Estate Excise Tax RFB - Request for Bid RFP - Request for Proposal RMS - Records Management System ROW - Right of Way RPEC - Regional Project Evaluation Committee (see PSRC) RRFB - Rapid Rectangular Flashing Beacon RSA - Runway Safety Area RTC - Regional Transit Committee RTID - Regional Transportation Improvement District SAFER - Safe Auburn For Every Resident SBA - Small Business Association SBDC - Small Business Development Center SCA - Sound Cities Association SCADA - Supervisory Control and Data Acquisition SCATBd - South County Area Transportation Board SCORE - South Correctional Entity SEPA - State Environmental Policy Act SIU - Special Investigations Unit SKC - South King County SKHHP - South King Housing and Homelessness Partners SLA - Service Level Agreement SMART - Specific, Measurable, Attainable, Relevant and Time-bound SOP - Standard Operating Procedures SOS - Save Our Streets program SSHAP - South Sound Housing Affordability Partners SST - Streamlined Sales and Use Tax SWAT - Special Weapons and Tactics TAB - Transportation Advisory Board TADA - The Auburn Downtown Association TBD - To Be Determined TI - Transfer In (also T/I) TIB - Transportation Improvement Board TIP - Transportation Improvement Program TNET - Tahoma Narcotics Enforcement Team TO - Transfer Out (also T/O) USCM - United States Conference of Mayors UTGO - Unlimited Tax General Obligation bonds 420 2021-2022 Biennial Budget Section VIII: Appendices VASI - Visual Approach Slope Indicator VFW - Veterans for Foreign Wars VMS - Variable Message Signs VNET - Valley Narcotics Enforcement Team VRFA - Valley Regional Fire Authority WAMA - Washington Airport Managers Association WASPC - Washington Association of Sheriffs and Police Chiefs WATPA - Washington Auto Theft Prevention Agency WRIA - Water Resources Inventory Area WS - Workshop WSDOE - Washington State Department of Ecology WSDOT - Washington State Department of Transportation WTD - Water Treatment Division 421 DOCUMENT AND FINANCIAL DATA PREPARED BY: Jamie Thomas Finance Director Bob Brooks Kevin Fuhrer Financial Planning Manager Assistant Finance Director Tamara Baker Financial Analyst Frank Downard Financial Analyst Consuelo Rogel Financial Analyst 422