HomeMy WebLinkAbout4 - Statistical SectionCITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
City of Auburn
STATISTICAL SECTION
December 31, 2004
Financial Trends Information
Schedule 1 Net assets by component.............................................................128
Schedule 2 Changes in net assets..................................................................129
Schedule 3 Fund balances, government funds...............................................130
Schedule 4 Changes in fund balances, government funds.............................131
Schedule 5 Tax revenues by source, government funds................................132
Revenue Capacity Information
Schedule 6 Assessed value by type................................................................133
Schedule 7 Property tax data..........................................................................134
Schedule 8 Property tax levies and collections...............................................136
Schedule 9 Principal taxpayers-property taxes...............................................137
Schedule 10 Retail tax collections by sector.....................................................138
Debt Capacity Information
Schedule 11 Ratios of outstanding debt by type...............................................139
Schedule 12 Computation of legal debt margin.................................................140
Schedule 13 Legal debt margin ratios...............................................................140
Schedule 14 Computation of net direct and estimated overlapping debt..........141
Schedule 15 Ratio of net general bonded debt to assessed value...................142
Schedule 16 Pledged revenue bond coverages................................................143
Demographic and Economic Information
Schedule 17 Population, income and housing trends.......................................144
Schedule 18 Major employers...........................................................................145
Operating Information
Schedule 19 Staffing levels by department.......................................................146
Schedule 20 Operating indicators by department.............................................147
Schedule 21 Capital indicators by department..................................................148
127
CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 1
NET ASSETS BY COMPONENTS
LAST TWO FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
20032004
Governmental activities:
Invested in capital assets, net of related debt167,057,262$ 171,921,373$
Restricted23,384,709 25,615,116
Unrestricted29,547,005 28,490,736
Total governmental activities net assets219,988,976$ 226,027,225$
Business-type activities:
Invested in capital assets, net of related debt104,513,351$ 106,783,634$
Restricted1,919,515 1,969,809
Unrestricted29,489,320 31,849,110
Total business-type activities net assets135,922,186$ 140,602,553$
Primary government:
Invested in capital assets, net of related debt271,570,613$ 278,705,007$
Restricted25,304,224 27,584,925
Unrestricted59,036,325 60,339,846
Total primary government net assets355,911,162$ 366,629,778$
128
CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 2
CHANGES IN NET ASSETS
LAST TWO FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
20032004
Expenses
Governmental activities:
General government5,968,367$ 4,235,953$
Public safety23,045,701 26,076,348
Transportation3,071,195 8,239,795
Physical environment1,845,059 2,415,047
Culture and recreation5,108,683 4,949,050
Economic environment1,379,552 2,866,473
Health and human services639,678 597,423
Interest on long-term debt322,653 362,051
Total governmental activities expenses41,380,888 49,742,140
Business-type activities:
Water6,868,291 6,913,709
Sewer9,949,763 11,207,786
Storm drainage2,955,179 3,169,350
Solid waste8,553,801 8,645,372
Non-major business-type activities2,605,778 2,597,475
Total business-type activities expenses30,932,812 32,533,692
Total primary government expenses72,313,700$ 82,275,832$
Program revenues
Governmental activities:
Charges for services5,208,418$ 6,893,064$
Operating grants and contributions1,959,919 2,178,951
Capital grants and contributions12,336,814 5,192,593
Total governmental activities program revenues19,505,151 14,264,608
Business-type activities:
Charges for services31,233,491 31,747,066
Operating grants and contributions33,384 33,384
Capital grants and contributions6,985,742 4,351,278
Total business-type activities program revenues38,252,617 36,131,728
Total primary government program revenues57,757,768 50,396,336
Net (expense)/revenue
Governmental activities(21,875,737) (35,477,532)
Business-type activities7,319,805 3,598,036
Total primary government net expense(14,555,932)$ (31,879,496)$
General revenues and other changes in net assets
Governmental activities:
Taxes
Property taxes12,440,724$ 12,598,954$
Retail sales and use tax13,970,383 15,429,527
Interfund utility taxes1,696,389 1,714,102
Utility taxes4,225,725 5,012,010
Excise taxes3,401,498 3,384,515
Other taxes1,699,275 1,678,485
Investment earnings769,239 708,259
Miscellaneous96,168 192,469
Transfers(1,225,054) 627,000
Total governmental activities37,074,347 41,345,321
Business-type activities:
Investment earnings306,862 421,803
Miscellaneous545,087 1,287,528
Transfers1,225,054 (627,000)
Total business-type activities:2,077,003 1,082,331
Total primary government39,151,350$ 42,427,652$
Change in net assets
Governmental activities15,198,610$ 5,867,789$
Business-type activities9,396,808 4,680,367
Total primary government24,595,418$ 10,548,156$
129
CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 3
FUND BALANCES, GOVERNMENT FUNDS
LAST TWO FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
20032004
General Fund
Reserved9,425$ 9,625$
Unreserved18,487,070 20,692,625
Total general fund18,496,495$ 20,702,250$
All other governmental funds
Reserved1,133,206$ 1,270,769$
Unreserved, reported in:
Special revenue funds9,776,846 10,612,069
Capital projects funds13,930,030 13,852,020
Permanent funds233,800 222,020
Total all other governmental funds25,073,882$ 25,956,878$
130
CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 4
CHANGES IN FUND BALANCES, GOVERNMENT FUNDS
LAST TWO FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
20032004
Revenues
Taxes35,734,592$ 38,258,799$
Licenses and permits1,255,582 2,248,576
Intergovernmental6,756,672 4,697,501
Charges for services2,924,962 3,393,178
Fines and forfeits836,244 845,721
Special assessments177,588 127,976
Investment earnings300,213 336,442
Miscellaneous1,102,089 2,452,468
Total revenues49,087,942 52,360,661
Expenditures
General government5,737,882 5,472,630
Public safety22,658,127 25,870,873
Transportation4,327,863 5,152,344
Physical environment1,911,616 2,304,248
Economic environment1,316,782 2,796,902
Health and human services639,678 597,423
Culture and recreation4,453,173 4,806,217
Capital outlay3,357,827 12,100,966
Debt service:
Principal1,162,465 1,018,355
Interest / other333,439 248,005
Total expenditures45,898,852 60,367,963
Excess of revenues
over (under) expenditures3,189,090 (8,007,302)
Other financing sources (uses)
Transfers in5,458,804 3,946,424
Transfers out(6,561,204) (3,319,424)
Capital leases- 10,350,000
Sale of fixed assets26,930 119,053
Total other financing sources (uses)(1,075,470) 11,096,053
Net change in fund balances2,113,620$ 3,088,751$
Debt service as a percentage of noncapital
expenditures3.52%2.62%
131
CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 5
TAX REVENUES BY SOURCE, GOVERNMENT FUNDS
LAST TEN FISCAL YEARS
FiscalSalesInterfund
YearProperty& UseUtilityUtilityExciseOtherTotal
19956,738,430$ 9,141,487$ 702,979$ 2,845,270$ 169,020$ 147,454$ 19,744,640$
19967,543,715 9,515,426 731,921 3,216,610 247,690 276,813 21,532,175
19978,737,235 10,053,955 816,493 3,454,250 243,341 265,912 23,571,186
19989,099,783 10,976,666 874,342 3,627,891 336,420 68,826 24,983,928
19999,224,087 12,388,117 913,629 3,694,650 603,461 83,858 26,907,802
200010,209,181 13,376,907 972,327 4,704,155 850,570 78,265 30,191,405
200111,016,263 13,467,184 1,016,366 6,143,060 1,172,417 44,660 32,859,950
200211,673,939 13,568,518 1,078,845 4,193,983 829,537 52,839 31,397,661
200312,396,502 13,970,383 1,696,389 4,225,725 3,401,498 44,095 35,734,592
200412,680,361 15,429,527 1,714,102 5,012,010 3,384,515 38,284 38,258,799
Change
1995-200488.2%68.8%143.8%76.2%1902.4%-74.0%93.8%
Fiscal years 1995-2002 include tax revenues collected in the general and special revenue funds.
Fiscal years 2003-2004 include all governmental funds.
FIGURE 5: TAX REVENUES BY SOURCE
1995 - 2004
$45,000
$40,000
$35,000
Excise & other
$30,000
Utility
$25,000
Interfund utility
Sales & use
$20,000
Property
$15,000
$10,000
$5,000
$0
1995199619971998199920002001200220032004
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CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 6
ASSESSED VALUE BY TYPE
LAST TEN FISCAL YEARS
(AMOUNTS EXPRESSED IN THOUSANDS)
StateTotal
FiscalPropertyPersonalLand andAssessed
Yearand OtherPropertyBuildingValue
199544,735$ 661,817$ 1,700,297$ 2,406,849$
199651,811 697,224 1,957,542 2,706,577
199773,766 737,489 2,077,330 2,888,585
199884,456 719,317 2,200,628 3,004,401
199982,105 746,579 2,345,551 3,174,235
2000104,117 751,709 2,510,519 3,366,345
2001115,189 800,159 3,104,524 4,019,872
2002140,531 787,022 3,344,271 4,271,824
2003150,458 742,255 3,599,466 4,492,179
2004137,611 704,061 3,834,629 4,676,301
Source: King County Department of Assessments
FIGURE 6: ASSESSED VALUE BY TYPE
1995 - 2004
$4,500,000
$4,000,000
$3,500,000
$3,000,000
$2,500,000
$2,000,000
State property
$1,500,000
Personal property
$1,000,000
Land and building
$500,000
$0
1995199619971998199920002001200220032004
133
CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 7
PROPERTY TAX DAT
A
LAST TEN FISCAL YEARS
Page 1 of 2
Item1995199619971998
(1)
Assessed and estimated actual values
Estimated and actual value (in thousands)2,406,849$ 2,706,577$ 2,888,585$ 3,004,401$
Assessed value (in thousands)2,406,849$ 2,706,577$ 2,888,585$ 3,004,401$
Ratio of assessed to actual100%100%100%100%
(1)
Property tax rates
Direct regular and special
General fund2.73414$ 2.92288$ 3.02184$ 3.10000$
Debt service funds0.55542 0.57769 - -
Subtotal3.28956$ 3.50057$ 3.02184$ 3.10000$
(1)
Overlapping regular and special
Auburn School District5.46216$ 5.30715$ 5.60613$ 5.56770$
King County2.25287 2.20943 2.13173 1.85109
State of Washington3.41873 3.49966 3.52499 3.51138
Port of Seattle0.29482 0.29211 0.28261 0.26466
Hospital district and emergency services0.40071 0.40685 0.40959 0.15934
Subtotal11.82929 11.71520 11.95505 11.35417
Total direct and overlapping15.11885$ 15.21577$ 14.97689$ 14.45417$
Sources:
(1) King County Department of Assessments; real and personal property has been assessed at 100% of the
estimated actual value.
FIGURE 7A: TEN YEARS CITY PROPERTY TAX RATES
1995 - 2004
$3.20
$3.10
$3.00
$2.90
$2.80
$2.70
$2.60
$2.50
1995199619971998199920002001200220032004
134
CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
Page 2 of 2
199920002001200220032004
$ 3,366,3453,174,235$ 4,019,872$ 4,271,824$ 4,492,179$ 4,676,301$
$ 3,366,3453,174,235$ 4,019,872$ 4,271,824$ 4,492,179$ 4,676,301$
100%100%100%100%100%100%
$ 3.001573.04212$ 2.98932$ 2.93353$ 2.92857$ 2.87319$
-- - - - -
$ 3.001573.04212$ 2.98932$ 2.93353$ 2.92857$ 2.87319$
$ 5.807955.86647$ 5.47999$ 5.47810$ 5.35720$ 5.34914$
1.689511.77385 1.55218 1.44949 1.34948 1.43146
3.302783.35872 3.14502 2.98946 2.89680 2.75678
0.215850.23898 0.19029 0.18956 0.25895 0.25402
0.391290.44354 0.34497 0.34643 0.33397 0.32917
11.4073811.68156 10.71245 10.45304 10.19640 10.12057
$ 14.4089514.72368$ 13.70177$ 13.38657$ 13.12497$ 12.99376$
FIGURE 7B: PROPERTY TAX RATES
Last Ten Fiscal Years
Hospital district and
emergency services
$14.00
Port of Seattle
$12.00
$10.00
State of Washington
$8.00
$6.00
King County
$4.00
Auburn School District
$2.00
$0.00
1995199619971998199920002001200220032004
135
CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 8
PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN FISCAL YEARS
FIGURE 8: TEN YEARS COLLECTION OF LEVIED PROPERTY TAXES
Last Ten Fiscal Years
100.0%
Collection
99.0%
percentage
within the fiscal
98.0%
year of the levy
97.0%
Total collection
96.0%
percentage
95.0%
94.0%
1995199619971998199920002001200220032004
136
CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 9
PRINCIPAL TAXPAYERS-PROPERTY TAXES
CURRENT YEAR AND NINE YEARS AGO
20041995
PercentagePercentage
of Total Cityof Total City
AssessedTaxableAssessedTaxable
TaxpayerValueRankAssessed ValueValueRankAssessed Value
Boeing Company550,146,955$ 112.25%771,930,432$ 128.98%
Glimcher Supermall Venture *91,364,868 22.03%99,795,800 23.75%
Puget Sound Energy53,200,729 31.18%25,078,520 40.94%
McElroy George & Assoc., Inc.52,125,100 41.16%- 0.00%
Muckleshoot Indian Tribe49,417,600 51.10%- 0.00%
Complex Property Advisors Corp. **43,431,167 60.97%30,034,041 31.13%
UPS Supply Chain Solutions ***40,426,159 70.90%17,061,264 60.64%
US West Communications34,187,146 80.76%20,361,198 50.76%
Roundup Co. ( Fred Meyer)17,646,167 90.39%13,827,526 70.52%
La Pianta LLC13,973,600 100.31%- 0.00%
Mallard Pointe Apartments10,654,000 0.24%8,316,000 90.31%
Quadrant Corporation7,097,080 0.16%9,176,600 80.34%
Heitman Corp.- 0.00%7,373,700 100.28%
TOTALS963,670,571$ 21.45%1,002,955,081$ 37.66%
Source: King County Department of Assessments
* Assessed value was appealed and lowered in 2004
** Formerly Universal Health
*** Formerly Fritz Co.
FIGURE 9B: TOP 10 TAXPAYERS ASSESSED VALUE AS
FIGURE 9A: TOP TAXPAYER ASSESSED VALUE AS A
A PERCENTAGE OF TOTAL ASSESSED VALUE
PERCENTAGE OF TOTAL ASSESSED VALUE
Current Year and Nine Years Ago
Current Year and Nine Years Ago
40%
40%
30%
30%
20%
20%
10%
10%
0%
0%
19952004
19952004
137
CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 10
RETAIL TAX COLLECTIONS BY SECTOR
LAST TEN FISCAL YEARS
(AMOUNTS EXPRESSED IN THOUSANDS)
1995199619971998199920002001200220032004
RETAIL TRADE SECTOR
Building materials136$ 160$ 178$ 219$ 201$ 202$ 314$ 371$ 412$ 479$
General merchandise65 331 362 414 420 373 468 646 909 990
Food stores471 435 455 482 532 542 538 526 401 395
Automotive/gas1,603 1,807 1,995 2,211 2,429 2,755 2,607 2,827 2,862 2,893
Apparel182 538 549 631 609 600 624 646 649 765
Furniture549 555 444 340 300 336 306 276 318 438
Food/Drink363 420 454 486 502 542 566 560 596 651
Misc retail trade558 753 785 809 886 1,205 1,228 1,017 864 905
Subtotal - retail trade3,927$ 4,999$ 5,222$ 5,592$ 5,879$ 6,555$ 6,651$ 6,869$ 7,011$ 7,515$
OTHER SECTORS:
Services *1,425$ 941$ 906$ 968$ 1,206$ 1,248$ 1,162$ 1,154$ 1,182$ 1,152$
Construction1,266 814 911 1,105 1,238 1,374 1,472 1,448 1,514 2,402
Manufacturing503 423 482 350 357 288 368 607 882 793
Transportation253 297 326 326 401 433 459 426 400 401
Wholesaling1,032 1,230 1,327 1,677 2,245 2,166 2,184 1,676 1,674 1,795
Banking46 27 51 63 101 70 89 110 98 127
Other business104 70 76 69 75 94 102 126 121 108
Subtotal - other sectors4,629$ 3,802$ 4,079$ 4,558$ 5,623$ 5,673$ 5,836$ 5,547$ 5,871$ 6,779$
GRAND TOTAL8,556$ 8,801$ 9,301$ 10,150$ 11,502$ 12,228$ 12,487$ 12,416$ 12,882$ 14,294$
OVERLAPPING SALES TAX RATES
Basic sales tax rates
City of Auburn0.8415%0.8415%0.8415%0.8415%0.8415%0.8415%0.8415%0.8415%0.8415%0.8415%
Washington State6.5000%6.5000%6.5000%6.5000%6.5000%6.5000%6.5000%6.5000%6.5000%6.5000%
King County0.1585%0.1585%0.1585%0.1585%0.1585%0.1585%0.1585%0.1585%0.1585%0.1585%
Regional Transit Authority- - 0.4000%0.4000%0.4000%0.4000%0.4000%0.4000%0.4000%0.4000%
Metro0.6000%0.6000%0.6000%0.6000%0.6000%0.6000%0.8000%0.8000%0.8000%0.8000%
Criminal Justice0.1000%0.1000%0.1000%0.1000%0.1000%0.1000%0.1000%0.1000%0.1000%0.1000%
Total basic sales tax rate8.2000%8.2000%8.6000%8.6000%8.6000%8.6000%8.8000%8.8000%8.8000%8.8000%
Special sales tax rates
Restaurants-for stadium funding- 0.5000%0.5000%0.5000%0.5000%0.5000%0.5000%0.5000%0.5000%0.5000%
Motor vehicles-for multimodal transportation- - - - - - - -
0.3000%0.3000%
Source: City of Auburn finance department and State of Washington
* 1996 - 1998 sales tax for services is less due to exemption under the new law
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CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 11
RATIO OF OUTSTANDING DEBT BY TYPE
LAST TEN FISCAL YEARS
Govrnmental ActivitiesBusiness-type Activities
GeneralSpecialPublic WorksTotalPercentage
FiscalObligationAssessmentCapitalRevenueTrust FundPrimaryof PersonalPer
(1)
Capita
YearBondsBondsLeasesBondsLoansGovernment
Income
19951,730,000$ 1,229,669$ -$ 1,644,730$ 1,170,824$ 5,775,223$ 1.09%163.93$
1996- 935,000 - 866,705 1,170,000 2,971,705 0.54%82.25
1997- 1,001,077 - 5,340,000 - 6,341,077 1.11%172.69
19984,000,000 811,077 - 4,880,000 - 9,691,077 1.58%258.84
19995,545,000 541,077 - 12,825,000 - 18,911,077 2.94%485.15
20007,956,600 1,013,904 - 11,990,000 - 20,960,504 3.05%498.53
20017,700,000 738,904 - 11,110,000 7,367,157 26,916,061 3.85%611.94
20027,402,000 548,904 1,367,108 10,190,000 7,826,039 27,334,051 3.84%611.71
20037,088,000 347,904 689,643 9,230,000 7,428,695 24,784,242 3.27%546.45
20046,754,000 228,354 10,322,787 8,220,000 7,066,042 32,591,183 4.16%706.43
Source: City of Auburn finance department
(1) Personal income data provided by Hebert Research for 1995, 2000 and 2004 only; other years are city estimates
FIGURE 11: PER CAPITA DEBT
Last Ten Fiscal Years
$2,500
$2,000
$1,500
$1,000
$500
$0
1995199619971998199920002001200220032004
139
CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 12
COMPUTATION OF LEGAL DEBT MARGIN
AS OF DECEMBER 31, 2004
General CapacitySpecial Purpose Capacity
Parks and UtilityTotal
CouncilmanicExcess LevyOpen SpacesPurposeCapacity
December 31, 2004 - Total Assessed Value:
$4,677,092,715
2.5% of assessed value-$ 116,927,318$ 116,927,318$ 116,927,318$ 350,781,954$
1.5% of assessed value70,156,391 (70,156,391) - - -
Statutory debt limit
46,770,92770,156,391 116,927,318 116,927,318 350,781,954
Debt outstanding17,054,838 - - - 17,054,838
Less redemption fund assets:
Available to pay principal4,706,455 - - - 4,706,455
Plus liabilities:
Payables2,138,425 - - - 2,138,425
Vacation/sick leave2,561,390 - - - 2,561,390
Net debt outstanding
-17,048,198 - - 17,048,198
Remaining debt capacity
$ 46,770,92753,108,193$ 116,927,318$ 116,927,318$ 333,733,756$
CITY OF AUBURN, WASHINGTON
SCHEDULE 13
LEGAL DEBT MARGIN RATIOS
LAST TEN FISCAL YEARS
(EXPRESSED IN THOUSANDS)
1995199619971998199920002001200220032004
Debt Limit133,172$ 136,295$ 217,637$ 238,059$ 238,068$ 252,476$ 252,476$ 294,669$ 336,913$ 350,782$
Total net debt
applicable to limit504 - - (2,033) 468 4,866 (4,871) (1,610) 3,576 17,055
Legal debt margin132,668$ 136,295$ 217,637$ 240,092$ 237,600$ 247,610$ 257,347$ 296,279$ 333,337$ 333,727$
Total net debt
applicable to the limit
as a percentage of debt limit0.38%0.00%0.00%-0.85%0.20%1.93%-1.93%-0.55%1.06%4.86%
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CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 14
COMPUTATION OF NET DIRECT AND ESTIMATED OVERLAPPING DEBT
AS OF DECEMBER 31, 2004
Net DebtPercentBonded Amount
OutstandingApplicableApplicable
Net direct debt:
(1)
Outstanding general obligation debt
$ 6,754,000
Less amounts available in debt service funds 11,983
Net direct debt - City of Auburn$ 6,742,017
(2)
Estimated net overlapping debt:
King County925,169,966 1.830%16,928,505$
Port of Seattle397,285,000 1.830%7,269,411
School District No. 210137,202,984 0.072%98,424
School District No. 408118,100,000 62.842%74,216,629
School District No. 415239,059,380 1.629%3,893,461
Rural Library District38,402,409 0.267%102,562
Pierce County52,787,690 1.024%540,660
Total estimated net overlapping debt$ 103,049,651
Total direct and overlapping debt$ 109,791,668
Sources:
(1) City of Auburn finance department; includes both bonded and non bonded general long-term debt
(2) Overlapping governments
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CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 15
RATIOS OF NET GENERAL BONDED DEBT TO ASSESSED VALUE
AND GROSS BONDED DEBT PER CAPIT
A
LAST TEN FISCAL YEARS
Ratio
of Net
DebtNetBondedGross
AssessedGrossServiceBondedDebt toBonded
(1)(3)
Value Amount
FiscalBondedDebtAssessedDebt per
(2)
Debt
YearPopulation(Thousands)Available(Thousands)ValueCapita
199535,230 2,406,574$ 1,730,000$ 1,200,729$ 529$ 0.02%49
199636,520 2,706,577 - - - 0.00%-
199736,720 2,887,044 - - - 0.00%-
199837,440 3,004,400 4,000,000 10,330 3,990 0.13%107
199938,980 3,201,769 3,890,000 47,274 3,843 0.12%100
200042,045 3,392,920 7,956,600 1,807,092 6,150 0.18%189
200143,985 3,752,065 7,700,000 1,923,800 5,776 0.15%175
200244,685 3,928,917 8,769,108 1,843,957 6,925 0.18%196
200345,546 4,492,179 7,088,000 66,779 7,021 0.16%156
200446,135 4,677,093 6,754,000 159,042 6,595 0.14%146
Notes:
(1) From Figure 6
(2) Amount does not include special assessment and revenue bond debt.
(3) Fund balances from debt service funds.
FIGURE 15: BONDED DEBT RATIOS
Last Ten Fiscal Years
0.0100$250
Debt/AV
0.0090
Debt/Pop
0.0080$200
0.0070
0.0060$150
0.0050
0.0040$100
0.0030
0.0020$50
0.0010
-$0
1995199619971998199920002001200220032004
Year
142
CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 16
PLEDGED REVENUE BOND COVERAGES
LAST TEN FISCAL YEARS
(2)
Direct
Debt Service Requirements
(1)
Gross
OperatingNet RevenueTimes
YearRevenueExpenseAvailablePrincipalInterestTotalCoverage
199513,112,012$ 10,379,761$ 2,732,251$ 530,000$ 86,685$ 616,685$ 4.43
199613,819,882 10,416,205 3,403,677 315,000 67,927 382,927 8.89
199715,420,191 10,700,698 4,719,493 255,000 211,247 466,247 10.12
199815,850,761 11,352,277 4,498,484 460,000 286,435 746,435 6.03
199915,760,351 11,848,912 3,911,439 835,000 650,945 1,485,945 2.63
200017,749,951 11,961,126 5,788,825 880,000 614,245 1,494,245 3.87
200118,638,847 12,866,310 5,772,537 1,102,368 579,260 1,681,628 3.43
200219,928,128 13,917,916 6,010,212 1,142,368 707,581 1,849,949 3.25
200321,243,060 15,611,753 5,631,307 1,407,343 603,357 2,010,700 2.80
200421,958,359 16,834,837 5,123,522 1,633,533 539,754 2,173,287 2.36
Source: City of Auburn finance department
(1) Includes water, sewer & storm drainage operating, interest and other revenues.
(2) Includes water, sewer & storm drainage operating expenses less depreciation.
FIGURE 16: UTILITY BOND COVERAGES
Last Ten Fiscal Years
$7,000,000
$6,000,000
$5,000,000
$4,000,000
Net revenue available
Debt service requirements
$3,000,000
$2,000,000
$1,000,000
$0
1995199619971998199920002001200220032004
YEAR
143
CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 17
POPULATION, INCOME AND HOUSING TRENDS
LAST TEN FISCAL YEARS
Item1995199619971998199920002001200220032004
(1)
School enrollment
12,44112,113 12,629 12,741 13,063 13,079 13,222 13,504 13,461 13,838
(2)
Rate of unemployment
5.0%5.0%3.1%2.9%3.7%3.4%4.8%5.9%6.6%4.7%
(3)
Population
35,23036,13036,72037,440 38,980 42,045 43,985 44,685 45,355 46,135
(4)
Personal income (thousands of dollars)
$528,377$548,546$572,162$612,462$642,219$687,178$699,540$711,677$758,326$782,702
(4)
Per capita personal income
$14,998$15,183$15,582$16,358$16,476$16,344$15,904$15,927$16,720$16,965
(5)
Housing units
One unit6,461 6,574 6,738 6,970 7,377 8,125 8,247 8,671 8,745 8,990
Two or more6,319 6,501 6,604 6,715 7,217 7,520 7,667 7,452 7,790 8,078
Mobile home or special2,205 2,212 2,209 2,208 2,204 2,212 2,302 2,144 2,474 2,421
Total housing units14,985 15,287 15,551 15,893 16,798 17,857 18,216 18,267 19,009 19,489
Sources:
(1) Auburn School District No. 408
(2) WA State Employment Security Department - average King County rate
(3) WA State Office of Fiscal Management
(4) Hebert Research; data available for the years 1995, 2000 and 2004 only, other years are city estimates
(5) City of Auburn planning department
FIGURE 17: POPULATION AND HOUSING TRENDS
Last Ten Fiscal Years
50,000
45,000
40,000
35,000
Population
30,000
25,000
Total housing units
20,000
15,000
10,000
5,000
0
1995199619971998199920002001200220032004
144
CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 18
MAJOR EMPLOYERS
CURRENT YEAR AND NINE YEARS AGO
20041995
PercentagePercentage
of Total Cityof Total City
EmployerProduct/serviceEmployeesRankEmployment (1)EmployeesRankEmployment
The Boeing CompanyAerospace5,000 113.9%10,000 135.1%
Muckleshoot Tribal EnterprisesGaming2,100 25.8%1,200 34.2%
Auburn School DistrictEducation2,000 35.6%1,640 25.8%
Green River Community CollegeEducation850 42.4%900 43.2%
Auburn Regional Medical CenterHospital625 51.7%500 71.8%
Social Security AdministrationGov't / public offices600 61.7%530 61.9%
Certainteed CorporationConstruction575 71.6% -
Emerald Downs RacetrackHorse racing500 81.4%600 52.1%
Zones, Inc.Technology reseller500 91.4% -
Federal Aviation AdministrationGov't / public Offices450 101.2%500 81.8%
City of AuburnCity government -414 91.5%
General Services AdministrationFederal government -325 101.1%
TOTALS13,20036.64%16,60958.31%
Source: WA Employment Security Department
(1) Percentage of total city employment based on 2002 total employment numbers
FIGURE 18B: AUBURN EMPLOYMENT BASE PERCENTAGE
FIGURE 18A: AUBURN EMPLOYMENT BASE
OF TOP 10 EMPLOYERS COMPARED TO ALL EMPLOYERS
PERCENTAGE OF TOP EMPLOYER COMPARED TO ALL
Last Ten Fiscal Years
EMPLOYERS
Last Ten Fiscal Years
100% 100%
80%
80%
Top 10 employers
60%
Top employer
60%
All employers
All employers
40%
40%
20%
20%
0%
0%
19952004
19952004
145
CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 19
STAFFING LEVELS BY DEPARTMENT
LAST TEN FISCAL YEARS
1995199619971998199920002001200220032004
Department
2223333344
Mayor
6666666777
Human resources
18181920252526272828
Finance
677791011121213
Municipal court
991011111313131313
Legal
13141412121212133131
Planning
97100103103107110112114115115
Police
71747476767878818181
Fire
47545556586262624849
Public works
29303033343434353737
Parks & recreation
11111113131313131313
Street
14141313131414141616
Water
6666677776
Sewer
7777777777
Storm utility
6666666622
Solid waste
5555433333
Airport
6667777777
Cemetery
5556666666
Golf course
798988881010
Equipment rental
365383387399411424428438447448
TOTAL
FIGURE 19: STAFFING LEVELS
BY TYPE OF SERVICE
Last Ten Fiscal Years
140
120
1995
1996
100
1997
1998
80
1999
2000
60
2001
2002
40
2003
2004
20
-
146
CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 20
OPERATING INDICATORS BY DEPARTMENT
LAST TEN FISCAL YEARS
1995199619971998199920002001200220032004
Planning
Commercial permits111330487414432471431434337217
Commercial construction value ($1,000's)$66,626$26,985$40,423$94,650$93,971$75,011$74,924$56,257$50,269$77,121
Residential permits157246321610361583422421583766
Residential construction value ($1,000's)$27,363$31,286$44,176$69,420$22,961$65,077$65,326$55,108$89,415$155,551
Police
Crimes:
Arson31 29 18 36 28 31 35 46 45 43
Assault99 93 113 133 125 139 143 169 145 135
Burglary368 435 562 543 581 541 686 578 596 861
DUI260 179 141 190 198 150 204 170 189 240
Homicide2 4 1 2 - 2 - 3 2 1
Narcotics- 274 287 340 426 628 606 499 506 399
Rape27 39 26 27 19 28 19 33 32 24
Robbery62 62 84 77 82 65 69 68 69 91
Theft2,453 2,375 2,638 2,479 2,412 2,273 2,300 2,243 2,082 2,344
Theft - motor vehicle430 363 414 739 672 594 692 875 816 802
Traffic:
Non-criminal9,143 7,699 8,079 9,388 7,599 7,690 9,072 9,643 9,946 7,962
Parking3,102 4,162 1,280 1,296 1,555 1,802 1,803 2,188 1,821 1,827
Fire
Type of response:
Building67 78 78 77 81 92 103 101 114 107
Non-building268 209 178 263 184 275 236 260 305 249
Alarm systems322 393 390 417 515 496 562 511 486 497
Service268 307 308 397 390 352 387 370 465 493
Other618 738 703 689 537 673 747 819 917 940
First Aid3,902 4,258 4,346 4,487 4,510 4,815 4,902 5,177 5,155 5,562
Parks and Recreation
Athletic teams609 585 552 484 512 455 464 467 523 507
Recreation activities926 922 1,150 1,200 1,301 1,551 1,483 1,527 1,708 1,896
(1)
Golf course rounds
52,57663,871 53,795 56,936 55,672 56,527 53,864 53,967 41,753 45,336
(2)
Senior center visits
27,69129,740 27,712 27,573 29,778 31,949 29,572 32,121 31,418 32,103
Cultural activities56 52 51 81 118 117 56 88 55 56
(3)(4)
Museum audience served
9,7009,500 10,000 8,000 9,000 11,000 11,000 8,994 9,417 10,274
Cemetery burials287 352 295 302 291 300 301 277 272 271
Total park acreage412 421 429 429 429 478 547 533 535 592
Sources: Various city departments
(1) 2003 - Portion of golf course closed for two months
(2) 2002 - Museum actual service has increased; decline in count due to change in calculation method
(3) 2001 - Senior center had reduced programs and 16 additional closure dates to facilitate move to new facility
(4) 1998 & 2001 - Museum closed for renovations for several months
147
CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 21
CAPITAL ASSET INDICATORS BY DEPARTMENT
LAST TEN FISCAL YEARS
1995199619971998199920002001200220032004
General City
Total area (square miles)20.420.520.520.521.021.022.622.7 22.8 22.8
Public Works
Miles of streets170170151151155155160166198195
Number of streetlights2,2452,4642,4642,4642,6902,7902,7902,9342,9343,355
Number of traffic signals n/a n/a n/a n/a n/a n/a n/a n/a n/a66
Utilities
Number of services12,50010,93011,13711,13711,33011,54611,64512,01412,07712,144
Miles of water mains216216221221221220243247252254
Miles of sanitary sewers140148148148156156166149176178
Miles of storm sewers n/a n/a n/a n/a n/a n/a n/a n/a n/a136
Number of fire hydrants n/a n/a n/a n/a n/a n/a n/a n/a n/a2,785
Public Safety
Number of fire stations3333333333
Number of police stations2222223333
Parks and Recreation
Total park acreage412 421 429 429 429 478 547 533 535 592
Number of softball/baseball fields n/a n/a n/a n/a n/a n/a n/a n/a n/a19
Number of soccer/football fields n/a n/a n/a n/a n/a n/a n/a n/a n/a3
Number of playgrounds n/a n/a n/a n/a n/a n/a n/a n/a n/a25
Sources: Various city departments
148
CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
Prepared by:
Shelley Coleman
Finance Director
Craig Violante
Fiscal Services Manager
Lisa Tylor
General Ledger Accountant
Sandra Jurich
Accounting Supervisor
Julie Sharkich
Utility Accountant
Dawna Truman
Financial Planning Manager
Lanny Petitjean
Capital Assets/Grant Accountant
Consuelo Rogel
Financial Analyst
Sue Schack
Finance Secretary
149
CITY OF AUBURN: 2004 CAFR STATISTICAL SECTION
150