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HomeMy WebLinkAbout2006 Final BudgetCITY OF AUBURN WASHINGTON CITY OF AUBURN WASHINGTON FINAL BUDGET 2006 For Fiscal Year January 1, 2006 to December 31, 2006 February 24, 2006 Prepared by Department of Finance Bill Peloza CITY COUNCIL Nancy Backus Gene Cerino CITY OFFICIALS MAYOR Pete Lewis Lynn Norman Sue Singer Roger Thordarson Rich Wagner DEPARTMENT DIRECTORS Finance Director City Attorney Human Resources Director Information Services Director Parks Director Planning Director Interim Chief of Public Safety Public Works Director Shelley Coleman Dan Heid Brenda Heineman Lorne Rempher Daryl Faber Paul Krauss Jim Kelly Dennis Dowdy TABLE OF CONTENTS 100181.191Z1_\11111199ZC1:111 TRANSMITTAL LETTER TheBudget Process............................................................................................................................................ 2 2006 Budget Considerations............................................................................................................................. 3 OurFiscal Condition.............................................................................................................................. 3 Significant Budget Measures and Initiatives..................................................................................... 4 BudgetAccomplishments................................................................................................................... 4 BudgetGoals...................................................................................................................................................... 5 ClosingComments............................................................................................................................................. 7 Distinguished Budget Presentation Award..................................................................................................... 9 SECTION I: BUDGET SUMMARY..................................................................................................................................... 11 FundBalance Trends........................................................................................................................................ 12 Revenue and Expenditure Summary: All Funds.......................................................................................... 15 Distribution of Costs by Functional Structure................................................................................................ 17 General Fund Budget Summary.................................................................................................................... 18 Revenue & Expense Summary: General Fund............................................................................................ 19 StaffingTrends................................................................................................................................................... 20 SECTION II: BUDGET PROCESS...................................................................................................................................... 23 BudgetPurpose................................................................................................................................................ 25 BudgetProcess................................................................................................................................................. 25 BudgetStructure............................................................................................................................................... 26 Componentsof the Budget............................................................................................................................ 26 CapitalPlanning............................................................................................................................................... 27 Implementation, Monitoring, Amendment.................................................................................................. 27 SECTION III: BUDGET POLICIES....................................................................................................................................... 29 PolicyContext of the Budget......................................................................................................................... 29 BudgetPolicy Development........................................................................................................................... 30 NeedsAssessment............................................................................................................................................ 30 General Fiscal Environment............................................................................................................................ 32 Key Issues Affecting the 2006 Budget Process............................................................................................. 34 Financial Management Policies..................................................................................................................... 36 2006 City of Auburn Vision for the Future...................................................................................................... 39 Progresson 2005 Goals.................................................................................................................................... 41 2006 Budget Strategy....................................................................................................................................... 46 2006 Budget Initiatives..................................................................................................................................... 49 General Fund Budget Summary.................................................................................................................... 49 SECTION IV: FINANCIAL PLAN....................................................................................................................................... 51 Introduction....................................................................................................................................................... 51 FinancialStructure............................................................................................................................................ 51 Summary of Financial Structure...................................................................................................................... 53 Analysis of 2006 Revenues by Source for All Funds..................................................................................... 54 Analysis of 2006 Budgeted Expenditures by Fund and Type..................................................................... 56 BudgetAllocations by Fund............................................................................................................................ 58 RevenueAnalysis.............................................................................................................................................. 60 GeneralFund....................................................................................................................................... 60 SpecialRevenue Funds...................................................................................................................... 64 CapitalProject Funds......................................................................................................................... 67 EnterpriseFunds................................................................................................................................... 68 InternalService Funds......................................................................................................................... 70 FiduciaryFunds.................................................................................................................................... 71 PermanentFund.................................................................................................................................. 72 General Fund Six -Year Forecast..................................................................................................................... 73 Current and Potential Legislative Action...................................................................................................... 76 Long -Term Debt Obligations and Debt Capacity...................................................................................... 77 Fiscal Capacity: General Fund...................................................................................................................... 80 WorkingCapital................................................................................................................................................ 81 SECTION V: CITY OPERATIONS...................................................................................................................................... 85 CityOrganization.............................................................................................................................................. 86 LegalStructure..................................................................................................................................... 86 AdministrativeStructure..................................................................................................................... 88 FunctionalStructure............................................................................................................................ 90 Departmental Expenditures by Cost Center: General Fund.................................................................... 92 Budgeted Position Allocation......................................................................................................................... 94 SECTION VI: BASELINE BUDGET.................................................................................................................................... 97 Introduction....................................................................................................................................................... 97 TotalBaseline Budget....................................................................................................................................... 98 GeneralFund Totals......................................................................................................................................... 99 Administrative: Mayor/Council................................................................................................................................................ 101 Human Resources and Risk/Facilities Mgmt Department........................................................................ 105 FinanceDepartment..................................................................................................................................... 109 LegalDepartment.......................................................................................................................................... 113 Public Safety: PoliceDepartment......................................................................................................................................... 117 FireDepartment.............................................................................................................................................. 121 Quality of Life: Planning, Building & Community Development........................................................................................ 125 PublicWorks Department.............................................................................................................................. 129 ParksDepartment........................................................................................................................................... 133 GolfCourse Division....................................................................................................................................... 137 Public Service: CemeteryDivision........................................................................................................................................... 141 CommercialRetail Fund................................................................................................................................ 145 AirportFund..................................................................................................................................................... 147 StreetDivision.................................................................................................................................................. 149 WaterDivision.................................................................................................................................................. 153 SewerDivision.................................................................................................................................................. 157 StormDivision................................................................................................................................................... 161 SolidWaste Division........................................................................................................................................ 165 EquipmentRental Division............................................................................................................................. 169 Information Services Department................................................................................................................ 173 Other Funds: InsuranceFund............................................................................................................................................... 178 NonDepartmental......................................................................................................................................... 180 SpecialRevenues........................................................................................................................................... 182 DebtService Funds......................................................................................................................................... 190 CapitalProjects............................................................................................................................................... 192 FiduciaryFunds............................................................................................................................................... 194 PermanentFunds............................................................................................................................................ 196 SECTION VII: PROGRAM IMPROVEMENTS AS PROPOSED BY CITY DEPARTMENTS .............................................. 199 SECTION VIII: CAPITAL PLANNING, PROGRAMMING, AND BUDGETING.............................................................217 2006 Capital Budget...................................................................................................................................... 217 Capital Facility Items - Transportation Projects.......................................................................................... 220 Capital Facility Items - Parks and Recreation Projects............................................................................. 232 Capital Facility Items - Other General Government Projects.................................................................. 238 Capital Facility Items - Utility Water Fund Projects.................................................................................... 246 Capital Facility Items - Utility Sanitary Sewer Fund Projects..................................................................... 254 Capital Facility Items - Utility Storm Water Fund Projects......................................................................... 260 Capital Facility Items - Other Proprietary Fund Projects.......................................................................... 268 APPENDIX Appendix A: Employee Position Classification Salary Schedule............................................................ 277 AppendixB: Community..............................................................................................................................285 AppendixC: Glossary ...................................................................................................................................299 AUBURN'S VISION FOR THE FUTURE: As a city of regional significance, proud of its small town heritage as well as the diversity of its people and neighborhoods, Auburn offers an opportunity for people of all ages to enjoy life. CITY OF AUBURN MISSION STATEMENT To provide a service -oriented government that meets the needs of our citizens and business community through efficient and professional management with responsive and accessible leadership. CITY OF UBURN * MORE THAN YOU IMAGINED CITY dfflN WASHINGTON February 24, 2006 Citizens of Auburn c/o City of Auburn 25 West Main Auburn, Washington 98001 Peter B. Lewis, Mayor 25 West Main Street * Auburn WA 98001-4998 * www.ci.auburnma.us . 253-931-3000 Re: Transmittal of the 2006 Final Budget Dear Citizens of Auburn: It is a pleasure to present the City of Auburn's Final Budget for 2006. The budget is a financial plan that allocates available City resources to a variety of community services and programs. It anticipates the basic needs of the City and our citizens' overall quality of life. Information included herein presents a course of action that facilitates the City's continuing development as a responsible, efficient and effective government. The City continues to experience both opportunity and challenge. The economic slowdown required us to take a closer look at our business. Legislative enactments have resulted in limitations in revenue growth over the past several years. One of the more significant issues the City needs to address in the future is how to deal with the effects of voter -approved initiatives that limit future growth in revenues. The City has endeavored to maintain a positive development climate by living within its present revenue and by avoiding such additional taxes and fees as an employee head tax and local B&O taxes. Still, the basic economic formula remains the same. City income is divided into thirds with property tax providing one third, sales tax a third, and fines and fees some percentage just under one third. Economists' state that because of voter approved measures by state law property tax revenues will grow at some figure less than one percent. Sales tax revenues are forecasted to increase through next year, and fines and fees are at the maximum allowed by our Council. If income goes up less than the cost of living expenses, then the City must watch all revenues and expenditures closely. The continued success of our many established businesses together with a variety of new businesses should continue to provide support for City services and public facilities in the coming years. Further reduction in revenues from other sources and the impact of voter - approved initiatives places a priority on preserving as many programs and services as possible. Local efforts, therefore, will be directed toward Public Safety and then exploring ways to maintain quality services. A major focus will be towards developing long-range forecasts of costs associated with City services that are presently supported by general tax revenues to project the long-term impacts of decreases in revenue. In addition, the City will continue supporting those economic development efforts that will show an economic benefit to the City in the form of new jobs and sales tax. AUBURN * MORE THAN YOU IMAGINED The City's General Fund continues to be budgeted conservatively. The City has had average revenue growth since 2002. Expenditure budgets are thoroughly reviewed each year to maintain levels of service needed by our citizens. A portion of the carry over from prior years has been used to sustain these service levels. At this time, it is anticipated that revenue and expenditures will have moderate increases over 2005. The City will still need to utilize reserves to balance the budget. Every effort has been made to maintain an adequate ending fund balance in anticipation of continuing adverse impacts of economic trends and possible regulatory change. The budget includes program improvements that, in most cases, are supported by offsetting revenue. Efforts are being made to preserve the current programs that have been adopted in previous years. THE BUDGET PROCESS The 2006 budget is the culmination of a detailed process involving both City staff and the City Council. Council has established the Citywide Vision and Goals. The departments, in developing the capital and program areas of the 2006 budget, used this vision. Budget requests were developed jointly by Department Directors and the Mayor, and presented to Council committees for review. The desire is to maintain essential programs at present levels of service, develop a workable strategy to achieve Council goals, recommend modifications to meet changes in the City's circumstances, and continue the responsible financial management of the City's resources. 1171�:;OKr]���Z�Z�111J�Iq�11 Each year Auburn's Vision and Mission Statements are highlighted in the budget document. These statements, developed jointly by the Council and City staff, describe the City's direction and priorities. The statements provide a framework for action and direct future activities and development within the city. The 2006 budget format presents the budget as a policy and fiscal planning tool as well as a plan for the wise commitment of available resources. As in the past, departmental qualitative performance objectives are highlighted throughout the document. These objectives can be found in the Budget Summary and Budget Policies sections (Sections I and III) of this document. The 2006 budget contains departmental performance measures throughout the Baseline Budget section (Section VI). Each department section contains three measures that best show the program performance of their department. Organization of the budget is intended to focus on the key policy issues involved in its development and present financial data in meaningful detail while portraying the full scope of the budget and City operations. The budget is organized around one type of budgetary measure —the "baseline budget," which allocates available resources to existing programs and services to preserve current levels of service. This Letter of Transmittal presents an overview, serves as an introduction, and sets forth the policy and strategic considerations involved in the budget's preparation. The Budget Summary (Section 1) summarizes the 2006 fiscal plan, presenting budget amounts as well as staffing trends. The Budget Process (Section 11) describes the purpose and process of the budget document. The Budget Policies (Section 111) presents a summary of the policies implemented by the budget. This section identifies City issues, goals and planned initiatives. It includes policies and priorities that were employed in budget development along with funding requirements. The Financial Plan (Section IV) outlines the budget as a financial plan, focusing on and analyzing the budget's financial data to describe how City operations will be financed and how fiscal resources will be allocated to different functions and services. This section presents an overall summary of both revenues and expenditures, including a discussion of General Fund revenue estimates and the basis of these Page 2 estimates. Also included is a five-year financial forecast of the General Fund based on the actions and policies of the budget. The City Operations (Section V) contains an overview of the City's operations, summarizing the budget as an operations guide. The organization of the City is presented from different perspectives along with administrative costs that are allocated between funds. The Baseline Budget (Section VI) details City operations on a department -by -department, fund -by -fund basis. Each department includes an organizational chart, mission statement, current year accomplishments, and next year's goals. Also included are historical, current and projected line item financial data, and performance measures representing program goals of each department. Program Improvements (Section VII) discusses the 2006 program improvements that are included in the budget. The Capital Program (Section VIII) summarizes the City's 2006 Capital Facilities Plan. This section provides an overview of the 2006 projects. For current and future plans in more detail, see the City's 2006-2011 Capital Facilities Plan published as a separate document. 2006 BUDGET CONSIDERATIONS The 2006 budget builds upon past experience and past budgets to protect the sound financial condition of the City. It continues the initiatives of prior years with a priority placed on Public Safety and an array of programs responding to community needs and instituting modest baseline adjustments that form the basis for maintaining current levels of service as the community grows through natural expansion and annexation. Our Fiscal Condition The budget has been prepared with the objective of maintaining the City's financial condition and facilitating achievement of Council objectives. The General and Cumulative Reserve Funds include essential balances; other fund balances continue to be adequate. The Utility Funds have maintained healthy working capital balances needed to perform extensive upgrades to the systems. Auburn's growing tax base has offset significant revenue losses that have occurred in the past due to legislated reductions in industrial sales taxes. A number of commercial and service industry additions currently in progress or in the planning stages contribute to an economic picture of ongoing development. The addition of new businesses, including the Safeway packaging and distribution center that opened in 2005, is anticipated to have positive impacts on available revenue. Several large residential developments are in progress either within Auburn's city limits or adjacent areas that are within our Urban Growth Boundary and thus in areas of potential annexation. Future large residential developments include approximately 3,500 units in one site and perhaps up to 1,800 in another. While there has been no new bonded debt issued in 2005 the City refunded existing revenue and general obligation bonds and effectively reduced the annual interest cost. The issues refunded were $5 million in utility bonds and $1.65 million in Airport GO bonds. These bonds were originally issued for utility infrastructure and hangars at the airport. During 1998, $4.0 million limited tax general obligation bonds were issued for constructing a new library. The utility system issued $8,350,000 in 1999. These bonds enabled continued development of infrastructure necessary for the City to provide utilities for growth and wholesale water to other communities in need of service, as well as to meet domestic water treatment standards and storm water treatment system requirements. Revenues from utility sales will be used to repay related bond debt. A $1,655,000 limited tax general obligation bond was issued for the construction of enclosed hangars and other improvements at the airport. All of the rental hangars were pre -leased prior to breaking ground. The City also participated jointly with four other cities in the construction of the Valley Communications Center and is responsible for $1,908,000 of the remaining general obligation debt associated with the facility. The Page 3 City enjoys an outstanding bond rating and a solid reputation within the financial community. Again, a fiscally responsible budget is proposed for 2006 to anticipate substantial unknowns in revenue stability. Sales tax revenue has been projected at $15,920,000 in 2006, an increase of 6% over 2005 anticipated sales tax revenue. The City has seen a steady increase in sales tax receipts over the past couple of years, due to new businesses and construction. Longer -term economic growth projections for the City continue to be positive, although reason for caution remains. The regional economy began to show signs of recovery in 2004. To ensure stability and continuing economic security, the City has maintained adequate reserves. In accordance with this strategy, the Cumulative Reserve Fund is budgeted at $4.6 million, and the General Fund undesignated 2006 reserve balance is budgeted at $1,554,900. Additionally, an insurance reserve of $2.4 million is maintained to meet litigation claims and $2.7 million for the City's obligations for health care and pension costs of firefighter LEOFF 1 retirees. Significant Budget Measures and Initiatives Careful financial planning and management allows the City to continue meeting its goals through implementation of a coordinated strategy by: 1. Limiting new staff and reviewing replacement staff for essential need, and limiting staff and new programs unless staff or program can fully support such growth either through new revenue generation or specific cost reductions. 2. Applying the fiscal capacity of the City to meet potential future needs. 3. Using fund balance or working capital to finance capital equipment that maintains or enhances productivity. 4. Controlling optional, discretionary expenses. 5. Providing adequate training, technology and tools to enhance productivity. 6. Maintaining a baseline of funding which continues to deliver high quality municipal services with special attention to: a) Continuing support of growth management. b) Supporting effective law, safety and justice services. c) Delivering a diversity of recreational and cultural programs. 7. Providing staff support and funding for street maintenance, repair and improvements to meet planning requirements and benefit from available funding opportunities. 8. Enhancing the capacity of infrastructure where funding opportunities exist by assigning priority to providing necessary matching funds. 9. Continuing operation of the City's enterprise functions on a business basis. 10. Exploring all opportunities for economic development that will provide a return to the City of Auburn. 11. Exploring all opportunities for additional services that can be supplied by the City for a fee that will result in a net positive revenue to the City, including any required personnel to deliver the service. Budget Accomplishments Since effective fiscal planning is carried out on a multi -year basis, this budget should be viewed in the context of past budgets. Responsible fiscal management and the City's current revenue levels have enabled the City to support a baseline General Fund budget that responds to the City's need to provide quality community services at reasonable levels. The 2006 budget allocates $119,238,200 among all budget functions and funds. General Fund revenue is anticipated to increase from $43,782,100 as currently budgeted for 2005, to $46,518,300 and anticipates that reserves will be reduced from previous high levels as revenues level off. A strong financial position is not the only objective of responsible city government. Page 4 The Council has developed vision and mission statements and goals to guide the development, direction and management of the City. Highlighted below, in the form of Citywide Goals, are some of the City of Auburn's recent accomplishments. BUDGEr GOALS - 2006 The goals set the overall direction for the City and priorities for program support and development. The 2006 budget allocates the City's resources to achieve citywide goals. This program is facilitated by the budget and administered by the Mayor. As such, the goals set the direction of activity for the various departments throughout the year. Objectives that enable realization of the City's goals are then developed and used to finalize departmental goals. Overall goals to guide development and implementation of the 2006 departmental goals are presented as follows: Retain and Preserve Community Identity This is a community of more than 47,000 men, women and children who still believe they live in a small town. All the actions of the Mayor and Council and City employees begin with that core belief. We have a strong downtown area, good schools with neighborhood involvement, and a developed park system, which all help to create a "sense of place" for residents and visitors. As a further reminder, both to community and to foster future economic development, the City has embarked upon a program to create significant community gateways. Located at strategic major entrances into the city, these landmarks will provide visual identifiers that the traveler is now in Auburn and that this is a community that has a strong belief in itself and its future. The program we are embarking upon is a multi -year effort to locate and design these gateway features and couple them with a coordinated effort to promote the city. The features will be comprised of specially designed landscaping, signage and possibly artwork. Strong and vibrant neighborhoods result in a strong and vibrant community. Most of Auburn's neighborhoods fit this description. However, several have experienced decline caused by a variety of factors. It is important that these areas be identified and their issues addressed to allow them to flourish with the rest of the community. For several years the City has coordinated the efforts of volunteers in the areas of crime reduction, safety improvements, parenting classes, reduction of teen pregnancy and related programs aimed at helping people to help themselves. The City devotes significant local and federal resources to support agencies and programs that offer services to our most needy citizens. These ongoing efforts are being coupled with an active neighborhood rehabilitation program. The goal of this program is to work with residents to remove blighting influences, promote resident involvement and make strategic investments, all of which are designed to help a neighborhood return to health. The City continues to improve the Les Gove Community Campus. During 2002 the City successfully negotiated a contract with the area YMCA to purchase their current building and have the property it sits on returned to the City. This site would be ideal for a community center as it is adjacent to the Les Gove Community Complex. The budget provides for a Community Center study to be completed in 2006. Downtown Vision The City Council continues to include city sidewalks and street lighting as a major priority downtown as well as in other areas of the city. The 2006 budget has provided funding for sidewalk improvements as well as traffic signal and traffic calming projects. Auburn's downtown is the historic heart of our community. At the turn of the 20th century it was the primary source of goods and services. The rail station was a primary link to the outside world. While the addition of highways and malls has brought tremendous changes, downtown remains at the heart of our community. As the City moves into the 21st century it continues to undertake major efforts to promote revitalization. After years of planning, the Sounder commuter rail station and bus transit hub are now open. With completion of the Lake Tapps Parkway, the 3rd Street overpass, the "A" Street Transit Center access and Page 5 the 277th corridor, there has been a public investment of well over $60 million in downtown Auburn, as well as another $40 million at the north and south ends of the city. These efforts will improve access and parking and help set the stage for additional private sector investment. The City has completed its Downtown Revitalization Plan, which seeks to work with existing and potential new businesses to expand services in the area. These efforts will continue over the coming years and downtown can again resume its position of importance to the community. Economic Development During the 1990s Auburn experienced tremendous growth in population and employment. As of the June 2005 population count, there are more than 47,000 people who call Auburn home. There remains a need to bring family -wage jobs to the community if our residents and their children are to continue to prosper. A viable community needs a strong private sector to provide a stable tax base. Today, attracting such businesses is highly competitive. With improvements in communications and transportation, these businesses have great flexibility as to where they locate. The City's Economic Development program seeks to highlight and reinforce Auburn's advantages, work to improve infrastructure and job readiness skills of our residents. In addition, this program will work to facilitate relocation and expansion of the businesses our community wants and locate them to best benefit our citizens. Invest in Trails, Parks and Park Programs, Open Space and Trees The City provides for a summer teen camp to expose teens to new, challenging outdoor experiences. Theater, arts and drama classes were also added to the teen summer program. Additional adult support has been added at the Late Night program to give adults and youth more opportunities for interaction. The summer youth sports camp and programs for popular sports such as roller hockey, basketball and soccer were expanded. An after school program was added in 2005. The City continues to plan and research open space development. Planning is ongoing to connect existing parks to the trail system, including completing the White and Green River loops and connecting them to the Interurban trail. Continued development of existing park property is ongoing with improvements planned at several neighborhood parks as well as the larger properties. Resolve Transportation Issues Save Our Streets (SOS): Voters passed a levy lid proposal in November 2004 dedicated to Local Street Improvements. The moneys collected are being set -aside in a Local Street Fund that the City will use to increase safety for local citizens and provide for better traffic management. SR 164 Safety: The City secured an agreement with WSDOT and the Muckleshoot Indian Tribe seeking and planning SR 164 safety and capacity improvements; studying whether to open, for emergency purposes, Academy Drive; and begin the process toward the creation of SR 164A, a link Road between SR 18 and SR 164. Intelligent Transportation System: This project includes interconnection and coordination of all signals in the city. The project also includes traffic management cameras, fiber optic interconnect and related hardware along SR-164 (Auburn Way So.) and S. 277th St. corridors. The project constructed a traffic control center at the existing M&O facility. This project is required for special event traffic management and incident response. "M" Street Grade Separation: This project includes construction of a grade separated railroad crossing at 'M' St. SE at the BNSF Stampede Tracks. It also includes construction of the bypass and road connection between 'M' St. SE and Auburn -Black Diamond Road. During 2006 the City will focus on developing partnership agreements and applying for grants and/or a Public Works Trust Fund loan. Page 6 Technology The City continues the use of technology to implement efficiencies in the work place and to create more efficient business processes. In 2005 the City again expanded Government Access Cable Television (GATV) and the City website, http://www.auburnwa.gov, to provide timely information about City resources, events and projects. Other technology enhancements included implementation of an Intelligent Transportation System to provide traffic engineers with the ability to manage traffic flow in real time, an upgrade of the Utility Billing system providing enhanced customer services options, conversion of our geographic information systems to provide better access and information to staff and citizens, and continued expansion of wireless services to support our Public Safety departments. In 2006 Information Services will continue to work on enhancements to the Intelligent Transportation Systems, work on regional committees to ensure that public safety communication is transparent during mutual aid and other regional events, implement several web based e-Gov applications including an application which will allow citizens the opportunity to sign up for recreation programs online and e- Customer Service which will allow citizens to report maintenance issues online. Information Services will continue to work with Valley Cities and Valley Communications, our regional 911 center, to develop regional standards for technology that will help enhance economic development opportunities. Miscellaneous Endangered Species Act: The City is represented on various WRIA (Watershed Resources Inventory Area) 9 (Green River) committees, and staff is also working with the WRIA 10 (White River) work group. The City continues to review development applications, policies and projects to ensure that damage to fish habitat is minimized and opportunities for enhancement are undertaken. An ESA/Sensitive Areas Coordinator was hired to be responsible for coordinating and implementing efforts to respond to ESA issues and concerns. Crosswalk and Lighting Needs: Staff has evaluated crosswalk and lighting needs specifically in the Central Business District and plans to expand the program to include not just the downtown area, but other areas throughout the city. Revenues and Potential Annexation Costs: The City will continue to evaluate the impact on total resources as a result of annexations and is committed to work with King County toward solutions for the ongoing expansions of the Lea Hill and West Hill Potential Annexation Areas to ensure that urban infrastructure requirements accompany urban development. Water Supply: The City has completed its years -long, intensive effort to characterize and model the hydrogeology underlying the city. This work has been at the center of the process necessary to pursue additional water rights for the City's Water utility. Partnering Opportunities: The City will continue to pursue opportunities to partner with the Muckleshoot Tribe, school districts, railroads, service organizations, private enterprises and the religious community to plan, develop and improve the Auburn area for the benefit of all concerned. CLOSING COMMENTS As Mayor, and as a citizen of Auburn, I am proud of the City's accomplishments. The City Council has established a vision for Auburn's future. Building a bridge to that vision is our challenge as we move into the 21st Century —and continuing dialogue with Auburn's citizens and businesses is a firm foundation for that bridge. The 2006 budget for the City of Auburn represents a balanced approach to planning for Auburn's future. It continues a reasonable level of service while maintaining the financial integrity of the City. The increase in residential development and an increasing population are placing greater demands upon City services. Increases in programs must be managed carefully and brought on only as revenues become available. Page 7 Every opportunity to increase revenue from sales tax must be explored and careful consideration given to each possibility. The City, businesses and individual citizens must work hand -in -hand for all of us to succeed. The City is presenting a conservative, balanced budget that meets the basic service requirements for Auburn's citizens and businesses. The objective, as always, is to provide a reasonable level of service to the Auburn community within the framework of fiscal integrity and sound financial management. Auburn is a special place to live, a home of over 47,000 people who still believe it is a small town. This is a challenge for all of us, and we will find solutions that make sense for Auburn by working together as we have always done. Sincerely, Peter B. Lewis Mayor Page 8 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Auburn Washington For the Fiscal Year Beginning January 1, 2005 Presidmt Executive Director The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to City of Auburn, Washington for its annual budget for the fiscal year beginning January 1, 2005. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. The award is valid for one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. Page 9 CITY OF UBURN * MORE THAN YOU IMAGINED Page 10 2006 Final Budget Section I: Budget Su mmary SECTION I: BUDGET SUMMARY This section summarizes the 2006 Budget and provides comparisons to previous years' revenues and expenditures. Figures for 2006 represent baseline amounts unless otherwise noted. This section begins with a summary of the City's governmental and financial structure. The following graphs and figures are designed to highlight major budgetary points of interest. This section was prepared to provide an overview of significant budget features and the City's financial condition. The reader is encouraged to refer to the appropriate section of this document for more details about the summary information provided here. City Council Legislative Planning Public Works Parks 8 Recreation City of Auburn Government Structure Mayor Administrative Police Legal Finance Municipal Court Judicial I Fire Human Resources Information Services Page 11 2006 Final Budget Section I: Budget Summary Fund Balance Trends The facing page illustrates the budget balancing information and City financial condition by major fund group and for the City as a whole. The table and graph below present both 2003 and 2004 actual balances, the 2005 estimated actual and 2006 projected ending balances. For more detailed information, please consult group summaries as highlighted in this section or see individual fund information contained in the Baseline Budget Section. Ending Fund Balance Trends 2003-2006 Fund BalancesM/orking Capital $30,000,000 $27,000,000 a m $24,000,000 $21,000,000 tl $18,000,000$15,000,000 Of$12,000,000 ' 3 LL N LL O_ N O N U) p_ $9,000,000 U% O c o u W W $6,000,000 U) E r C LL $3,000,000 W W O $0 ® dm m ■ 2003 Ending ■ 2004 Ending ❑ 2005 Est Actual ❑ 2006 Budget 2003 Ending 2004 Ending 2005 Est Actual 2006 Budget General Fund $ 18,496,495 $ 20,702,250 $ 11,569,800 $ 6,405,600 SpecialRevenue 9,776,845 10,612,069 7,680,696 7,776,696 Debt Service 50,802 115,967 106,167 98,667 Construction 13,930,030 13,852,020 7,655,811 7,208,811 Permanent 1,300,227 1,333,747 1,346,747 1,314,747 Utilities 25,587,476 28,858,778 18,650,778 12,353,978 Other Enterprise 1,126,026 897,029 1,149,229 1,120,829 Insurance Fund 2,716,001 2,693,180 2,573,180 2,473,180 Information Services - - 549,000 720,500 Equip. Rental Fund 3,907,419 4,508,076 4,931,076 5,311,376 Fiduciary Funds 3,363,764 3,159,962 2,995,462 2,780,962 Total $ 80,255,085 $ 86,733,078 $ 59,207,946 $ 47,565,346 Page 12 2006 Final Budget Section I: Budget Su mmary Fund Name 2003 Actual 2004 Actual 2005 Adj Budget 2005 Est Actual 2006 Budget General Fund Beg Balance $ 15,676,553 $ 18,496,495 $ 20,702,250 $ 20,702,250 $ 11,569,800 New Revenue 43,178,378 46,386,110 44,934,900 45,763,610 46,578,300 Expense (40,358,436) (44,180,355) (56,689,760) (54,896,060) (51,742,500) End Balance 18,496,495 20,702,250 8,947,390 11,569,800 6,405,600 Gain (Loss) on Balance 2,819,942 2,205,755 (11,754,860) (9,132,450) (5,164,200) Special Revenue Beg Balance 7,749,745 9,776,845 10,612,069 10,612,069 7,680,696 New Revenue 6,264,824 6,319,967 11,372,823 11,372,823 10,160,800 Expense (4,237,724) (5,484,743) (14,613,796) (14,304,196) (10,064,800) End Balance 9,776,845 10,612,069 7,371,096 7,680,696 7,776,696 Gain (Loss) on Balance 2,027,100 835,224 (3,240,973) (2,931,373) 96,000 Debt Service Beg Balance 1,806,882 50,802 115,967 115,967 106,167 New Revenue 323,670 399,780 304,700 304,700 308,700 Expense (2,079,750) (334,614) (314,500) (314,500) (316,200) End Balance 50,802 115,967 106,167 106,167 98,667 Gain (Loss) on Balance (1,756,080) 65,165 (9,800) (9,800) (7,500) Construction Beg Balance 14,932,648 13,930,030 13,852,020 13,852,020 7,655,811 New Revenue 4,514,343 3,083,078 9,490,678 8,462,878 4,410,000 Expense (5,516,961) (3,161,088) (15,242,887) (14,659,087) (4,857,000) End Balance 13,930,030 13,852,020 8,099,811 7,655,811 7,208,811 Gain (Loss) on Balance (1,002,618) (78,010) (5,752,209) (6,196,209) (447,000) Permanent Beg Balance 1,253,855 1,300,227 1,333,747 1,333,747 1,346,747 New Revenue 76,372 63,520 43,000 43,000 58,000 Expense (30,000) (30,000) (30,000) (30,000) (90,000) End Balance 1,300,227 1,333,747 1,346,747 1,346,747 1,314,747 Gain (Loss) on Balance 46,372 33,520 13,000 13,000 (32,000) Utilities Beg Balance 22,632,235 25,587,476 28,858,778 28,858,778 18,650,778 New Revenue 30,877,460 36,033,331 35,465,600 35,465,600 36,180,000 Expense (27,922,219) (32,762,029) (45,673,600) (45,673,600) (42,476,800) End Balance 25,587,476 28,858,778 18,650,778 18,650,778 12,353,978 Gain (Loss) on Balance 2,955,241 3,271,302 (10,208,000) (10,208,000) (6,296,800) Other Enterprise Beg Balance 809,083 1,126,026 897,029 897,029 1,149,229 New Revenue 3,861,428 3,045,853 2,987,100 2,953,900 7,192,400 Expense (3,544,485) (3,274,850) (2,791,100) (2,701,700) (7,220,800) End Balance 1,126,026 897,029 1,093,029 1,149,229 1,120,829 Gain (Loss) on Balance 316,943 (228,997) 196,000 252,200 (28,400) Insurance Fund Beg Balance 2,902,440 2,716,001 2,693,180 2,693,180 2,573,180 New Revenue 29,680 29,983 20,000 20,000 40,000 Expense (216,119) (52,804) (140,000) (140,000) (140,000) End Balance 2,716,001 2,693,180 2,573,180 2,573,180 2,473,180 Gain (Loss) on Balance (186,439) (22,821) (120,000) (120,000) (100,000) Information Svcs Fund Beg Balance - - - - 549,000 New Revenue - - 2,057,700 2,057,700 3,792,900 Expense - - (1,508,700) (1,508,700) (3,621,400) End Balance - - 549,000 549,000 720,500 Gain (Loss) on Balance - - 549,000 549,000 171,500 Equipment Rental Fund Beg Balance 3,671,788 3,907,419 4,508,076 4,508,076 4,931,076 New Revenue 2,108,148 2,902,205 3,207,500 3,023,100 3,054,100 Expense (1,872,517) (2,301,549) (2,755,600) (2,600,100) (2,673,800) End Balance 3,907,419 4,508,076 4,959,976 4,931,076 5,311,376 Gain (Loss) on Balance 235,631 600,657 451,900 423,000 380,300 Fiduciary Funds Beg Balance 3,552,973 3,363,764 3,159,962 3,159,962 2,995,462 New Revenue 91,193 121,837 180,000 180,000 174,000 Expense (280,402) (325,639) (344,500) (344,500) (388,500) End Balance 3,363,764 3,159,962 2,995,462 2,995,462 2,780,962 Gain (Loss) on Balance (189,209) (203,802) (164,500) (164,500) (214,500) Total Beg Balance 74,988,202 80,255,085 86,733,078 86,733,078 59,207,946 New Revenue 91,325,496 98,385,664 110,064,001 109,647,311 111,949,200 Expense (86,058,613) (91,907,671) (140,104,443) (137,172,443) (123,591,800) End Balance 80,255,085 86,733,078 56,692,636 59,207,946 47,565,346 Gain (Loss) on Balance $ 5,266,883 $ 6,477,993 $ (30,040,442) $ (27,525,132) $ (11,642,600) Page 13 2006 Final Budget Section I: Budget Summary 2006 Revenues by Source Other Sources Misc 9.2% 6.4% Taxes Fines/ 36.0% Forfeits 0.8% kLic /Permits 1.4% Charges/Sere I n terg ov't 37.7% 8.5% 2006 Expenditures by Fund Type Debt Service 0.3% Fiduciary Infernal 0.3% Service 5 2% Permanent Fund Capital Project 0.1% 3.9% Special Revenue General Fund 8.1 % 41.9% Enterprise 40.2% Page 14 2006 Final Budget Section I: Budget Su mmary Revenue and Expenditure Summary: All Funds Financial data presented below is based on the City's financial structure. The expenditure amounts listed below are the total allocations in each fund or sub -category. Revenues by Source: 05/06 2003 2004 2005 Adj 2005 2006 Budget Actual Actual Budget Est Actual Budget Chg Taxes $ 35,734,584 $ 38,258,797 $ 37,468,800 $ 38,050,800 $ 40,267,000 7.5% Lic/Permits 1,255,582 2,248,576 1,438,000 1,832,000 1,612,000 12.1% Intergov't 6,908,496 5,562,864 10,373,850 10,178,160 9,541,400 -8.0% Cho rges/Sery 35,451,995 37,249,720 37,377,100 37,500,500 42,184,000 12.9% Fines/Forfeits 836,244 845,721 943,300 884,200 852,500 -9.6% Miscellaneous (1) 2,975,490 4,408,103 5,312,573 5,212,573 7,203,700 35.6% Other Financing Sources 12. 8,163,105 9,811,883 17,150,378 15,989,078 10,288,600 -40.0% Beginning Fund Balances 74.988,202 80155,085 86,733,078 86.733,078 59,207,946 -31.7-o Total Available Resources $ 166,31 e698 $ 178,64cj $ 196,797,079 $ 196,'80,'89 $ 171 1 57.146 -13.0 ;e (1) Includes Investment Income, Rental Income, Internal Service Rental Income, Contributions & Donations 2006 increase from Origina12005 budget mainly from Sewer Fund -$3.1 Million contribution from Muckleshoot Indian Tribe for AWS project. (2) Includes Operating Transfers In and Gain/Loss on Disposition of Fixed Assets. '005 Budget Includes $5.3 million Transfer In for Justice Center purchase and $2.05 million Transfer In for the c reation of the Information Services Fund. Expenditures by Fund Type: General Departments: Mayor & Council Human Resources Finance City Attorney Planning Police Fire Public Works Parks & Rec. Street Non -Departmental Special Revenue Funds Debt Service Funds Capital Project Funds Permanent Funds Utility Funds Other Entprs Funds Internal Service Funds Fiduciary Funds Tote l Expenditures Ending Fund Balances Total Expend & Fund Balance 05/06 2003 2004 2005 Adj 2005 2006 Budget Actual Actual Budget Est Actual Budget % Chg $ 40,358,436 $ 44,180,355 $ 56,689,760 $ 54,896,060 $ 51,742,500 -8.7% 602,736 615,733 534,400 534,400 516,200 -3.4% 1,804,577 1,870,798 2,431,700 2,326,700 3,830,300 57.5% 1,672,063 1,244,684 825,300 825,300 927,600 12.4% 980,335 947,449 1,282,100 1,174,500 1,316,200 2.7% 3,024,910 3,458,067 4,929,800 4,545,700 3,795,700 -23.0% 12,708,928 14,306,338 15,687,200 15,599,800 17,094,200 9.0% 8,121,056 8,867,592 9,049,700 9,013,400 9,893,000 9.3% 1,877,405 2,281 ,407 2,540,700 2,473,700 2,631,500 3.6% 4,293,574 4,464,505 5,018,860 4,889,160 5,025,600 0.1% 1,721,409 2,077,794 2,075,000 2,075,000 2,038,000 -1.8% 3,551 ,443 4,045,988 12,315,000 11,438,400 4,674,200 -62.0% 4,237,724 5,484,743 14,613,796 14,304,196 10,064,800 -31.1% 2,079,750 334,614 314,500 314,500 316,200 0.5% 5,516,961 3,161,089 15,242,887 14,659,087 4,857,000 -68.1% 30,000 30,000 30,000 30,000 90,000 200.0% 27,922,219 32,762,029 45,673,600 45,673,600 42,476,800 -7.0% 3,544,485 3,274,850 2,791,100 2,701 ,700 7,220,800 158.7% 2,088,635 2,354,353 4,404,300 4,248,800 6,435,200 4j 280,402 325,639 344,500 344,500 388,500 12.8% 86,058,613 91,907,670 140,104,443 137,172,443 123,591,800 -11.89A 80,255,085 86,733,078 56692,636 59,207,946 47,565,346 -16.1'A $ 166.313.698 $ 178,640, 749 $ 1961797,079 $ 196.380.389 $ 171,157, 146 -13.0-o *Note: 2006 Budget reflects move of the Building maintenance staff from Planning to Human Resources. Page 15 2006 Final Budget Section I: Budget Summary 2006 Budget by Function Non -Capitalized Debt Samoa General Government 0.4% 2.24b0 Capital Costs 21.1% Public Safety 24.6% Economic Development 2.4% Quality of Life 6.&/° Transportation 3.5% Interfund Transfers 3.5% Physical Dwronment 26.8% Page 16 2006 Final Budget Section I: Budget Su mmary Distribution of Costs by Functional Structure Data presented below is on the basis of services provided by the City. Administrative and capital costs are allocated in each function as appropriate rather than separately reported. More detailed information on administrative costs is in Section V City Operations. General Fund Special Revenue Debt Service Capital Projects Enterprise Funds Internal Service Fiduciary Funds Permanent Fund Grand Total Funding Sources Taxes $37,882,000 $585,000 $ - $ 1,800,000 $ - 1. - $ - - $40,267,000 License/Permits 1,612,000 - - - - - - - 1,612,000 Intergovernmental 3,157,500 5,010,400 - 1,140,000 233,500 - - - 9,541,400 Charges for Service 2,076,000 470,000 - 25,000 32861,000 L.`12,000 - 40,000 42,184,000 Fines and Forfeitures 852,500 - - - - - - - 852,500 Miscellaneous 938,300 1,277,000 3,500 445,000 4,226,900 175,000 120,000 18,000 7,203,700 Other Financing Sources 60,000 2,818,400 305,200 1,000,000 6,051,000 54,000 10,288,600 Total Revenues and Other Financing Sources $46,578,300 10,160,800 308,700 4,410,000 43,372,400 6,887,000 174,000 58,000 111,949,200 Beginning Fund Balances 11,569,800 7,680,696 106,167 7,655,811 19800,007 8,053,256 2,995,462 1,346,747 59,207,946 Total Available Resources $58,148,100 $17,841,496 $414,867 $12,065,811 $63,172,407 $14,940,256 $3,169,462 $1,404,747 $171,157,146 Expenditures/Expenses General Government $ 7,121,500 $ - $ - $ - $ - $ 3,761,400 $ 85,300 $ - $ 10,968,200 Security of Persons and Property: Building Malnt/Permits & Inspections 2,457,800 - - 132,000 - - - - 2,589,800 Police 17,255,600 208,300 - - - - - 17,463,900 Fire 10,028,800 - - - - - 303,200 - 10,332,000 Physical Environment: Engineering 2,748,400 - - - - - - - 2,748,400 Water Utility 11,700 - - - 5,448,400 - - - 5,460,100 Sewer Utility - - - - 11,752,700 - - - 11,752,700 Storm Utility - - - - 3,139,300 - - - 3,139,300 Solid Waste - - - - 9,212,700 - - - 9,212,700 Cemetery 7,000 - - - 691,900 - - - 698,900 Commercial Retail - - - - 116,800 - - - 116,800 Transportation: Planning 95,000 - - - - - - - 95,000 Street 2,038,000 36,000 - 325,000 - - - - 2,399,000 Arport - - - - 365,400 - - - 365,400 Equip Rental - - - - - 1,490,800 - - 1,490,800 Economic Environment: Public& Community Services 595,000 50,500 - - - - - 645,500 Planning& Community Level 1,786,800 - - - - - - - 1,786,800 Housing & Community Level 60,500 454,000 - - - - - - 514,500 Cultures Recreation: Planning - - - - - - - - - Poras & Recreation 5,139,900 25,000 - 2,200,000 - - - 7,364,900 Golf Course - - - - 802,400 - - - 802,400 Debt Service: Principal 153,000 - 175,000 - 1,640,600 - - - 1,968,600 Interest 97,900 - 131,200 - 514,900 - - - 744,000 Capitalized Expenses - 335,000 15,786,500 1,183,000 - - 17,304,500 Roads Street Construction - 8,799,000 - - - - - 8,799,000 Non Expenditures 475,000 - - - - - - - 475,000 Other Uses/Trarsfers Out 1,670,600 492,000 10,000 1,865,000 226,000 90,000 4,353,600 Total Exoenditures/Expenses and Other Uses 51,742,500 10,064,800 316,200 4,857,000 49,697,600 6,435,200 388,500 90,000 123,591,800 Ending Fund Balances 6,405,600 7,776,696 98,667 7,208,811 13,474,807 8,505,056 2,780,962 1,314,747 47,565,346 Total Fund Commitments & Fund Balances $58,148,100 $17,841,496 $ 414,867 $12,065,811 $63,172,407 $14,940,256 $ 3,169,462 $ 1,404,747 $ 171,157,146 Page 17 2006 Final Budget Section I: Budget Summary General Fund Budget Summary The General Fund Budget is a particularly important resources derived mainly from the City's taxing powers. in itself a major policy decision. part of the budget, since it allocates financial As such, the content of the General Fund Budget is The page opposite summarizes the proposed General Fund Baseline Budget. Baseline expenses are those expenses that are necessary to maintain existing programs. The top part of the table summarizes the revenues that are anticipated to be available within the next year. Since this year's General Fund budget incorporates no new significant revenue initiatives, these revenues are those expected within the existing revenue authority as established by current City ordinances. Any revenue growth will be due to increased economic growth or activity. 2006 GENERAL FUND REVENUE Taxes Intergovernmental Charges for Services License/Permits Miscellaneous Fines & Forfeits Other Sources $- $10,000,000 $20,000,000 $30,000,000 $40,000,000 Page 18 2006 Final Budget Section I: Budget Su mmary Revenue & Expense Sur>trwy Generd Fund CHg 05/06 2M5 2006 $ Est Actual Budget Change IMM M BegnningBalano-- $ 15,676,552 $ 18,496,495 $ 20,702,250 $ 20,702,250 $ 11,569,800 $ (9,132,450) Tax, Revenue 33,393,222 35,920,917 35,768,800 36,350,800 37,882,000 2,113,200 Licanses & Pen -nits 1,255,582 2,248,576 1,438,000 1,832,000 1,612,000 174,000 Intergovernmental 2,065,926 2,205,983 2,615,600 2,326,610 3,157,500 541,900 Charges ForSevices 2,054,853 2,211,571 2,201,500 2,324,900 2,076,000 (125,500) Fines & Forfeits 836,244 845,721 943,300 884,200 852,500 (90,800) Msoallaneous 803,630 853,406 814,900 892,300 938,300 123,400 Other Financing So roes 2,768,922 2,099,936 1,152,800 1,152,800 60,000 (1,092,800) Total Revenues $ 58,854,931 $ 64,882,605 $ 65,637,150 $ 66,465,860 $ 58,148,100 $ (7,489,050) Experldtures: Salaries &V\Ia�ps $ 21,225,851 $ 22,368,146 $ 24,366,000 $ 23,660,700 $ 25,699,300 $ 1,333,300 Benefits 5,068,545 5,778,024 6,856,990 6,389,390 7,413,100 556,110 Supplies 1,226,253 1,476,239 1,378,450 1,344,950 1,349,900 (28,550) OtherChorges 6,692,588 7,140,334 7,960,977 7,499,477 8,329,400 368,423 InterGovernnental 3,842,295 2,915,389 10,796,900 10,646,100 3,805,800 (6,991,100) CapfalOutlays 899,446 2,842,821 2,519,243 2,545,943 331,500 (2,187,743) Debt Se oa: Principal 133,963 - - - 153,000 153,000 Debt Service: Interest 117,304 113,078 - - 97,900 97,900 InterfundSevices 1,152,191 1,546,324 2,811,200 2,809,500 4,562,600 1,751,400 Total Expenditures 40,358,436 44,180,355 56,689,760 54,896,060 51,742,500 (4,947,260) Ending Fund Balance 18,496,495 20,702,250 8,947,390 11,569,800 6,405,600 (2,541,790) Total $ 58,854,931 $ 64,882,605 $ 65,637,150 $ 66,465,860 $ 58,148,100 $ (7,489,050) Page 19 2006 Final Budget Section I: Budget Summary Staffing Trends The opposite page presents the current and past staffing as allocated by funding to the various City departments. The second table presents departmental staffing on the basis of the City's administrative structure. As can be seen, the City's staffing has steadily increased over the last five years. This increase is due to continued development and increased population. As the population of Auburn increases, so does the demand for additional staffing in areas directly affected. The two areas that are most affected are public safety and some administrative service functions. In public safety, increased staffing is needed not only to keep up with increased call demand, but also to maintain the City's existing level of service in police and fire. A Cemetery position was reduced in order to hire a firefighter in 2004. With the increase in population and police officers, comes the increased caseload for the court, having an impact on both the court and legal department. The 2005 budget added 1.0 Probation Counselor and the 2006 budget adds 1.0 Court Clerk. As the City progresses into the age of technology, there is also a need for additional staff in information services. In 2005, Information Services became a separate department adding 3.5 positions, funded wholly by decreases in existing contract/consulting expenses, in order to increase efficiency. The other major staff increase has been in the Public Works department. Public Works added two project -funded engineers in the 2005 budget. An Electrical Inspection program was added to the Planning department in 2005 that will provide funding for the addition of 2.0 positions. With the significant increase in both commercial and residential development, Auburn is not alone in trying to keep up with new infrastructure needed to meet additional demands. Citizens passed the Local Street Initiative in November of 2004. One Street System Engineer position was added to manage the new program. The 2005 budget also added 1.0 Sewer maintenance position. The cost of these new positions has been offset, in most cases, by new revenue sources and/or a reduction in costs. For 2006 the total increase over the 2005 staffing is 4.25 FTE's. A court clerk will be added in 2006 to accommodate the growing amount of filings and hearings. Also, a senior planner will be added to meet increasing developmental and plan review needs of the City. The Information Services Internal Service fund provides for the addition of 1.0 FTE for Multimedia and 1.0 for an Information Services Assistant. As seen in the following graph, the number of employees per 1,000 citizens has been reduced in recent years. This is due in part to revenue restrictions, and to improved operations. Population vs Staff Levels 1998 - 2006 34,5 rlllllllllll I1111111111 rlllllllllll 12.00 0 U 9.00 a 0 6.00 0 3.00 c 0 0 0.00 Page 20 2006 Final Budget Section I: Budget Su mmary POSITION ALLOCATION BY FUNDING Department 2002 2003 2004 2005 2006 Changes Mayor 2.57 4.00 4.00 3.20 3.20 0.00 Human Resources 5.99 5.99 5.75 5.67 11.82 6.15 Municipal Court 12.00 12.00 13.00 14.00 15.20 1.20 Finance 13.28 12.93 11.28 6.98 6.88 -0.10 Legal 11.38 11.39 11.50 11.50 11.49 -0.01 Planning 12.16 29.43 30.35 32.35 27.00 -5.35 Police 114.00 115.00 115.00 117.00 117.00 0.00 Fire 81.00 81.00 81.00 82.00 82.00 0.00 Public Works 32.68 22.52 22.79 21.44 19.81 -1.63 Parks & Rec. 33.37 36.27 36.27 35.27 35.52 0.25 Street 16.35 13.00 14.02 11.00 11.52 0.52 Sub -Total General Fund 334.78 343.53 344.96 340.41 341.44 1.03 Water 26.79 28.96 30.44 31.08 30.09 -0.99 Sewer 20.84 19.04 18.81 20.30 18.81 -1.49 Storm Drainage 19.82 19.42 19.99 22.05 19.59 -2.46 Solid Waste 5.82 5.91 6.91 6.55 6.24 -0.31 Airport 4.07 3.91 0.16 0.16 0.16 0.00 Cemetery 7.60 7.41 7.55 6.39 6.33 -0.06 Golf Course 7.05 6.09 6.10 6.09 5.96 -0.13 Communications 0.00 0.00 0.00 5.80 6.80 1.00 Information Services 0.00 0.00 0.00 3.07 11.10 8.03 Equip. Rental 6.80 8.04 8.93 9.16 8.75 -0.41 Other Funds 4.43 4.69 4.15 5.44 5.48 0.04 Sub -Total Other Funds 103.22 103.47 103.04 116.09 119.31 3.22 TOTAL FTE's 438.0 447.0 448.0 456.50 460.75 4.25 Page 21 2006 Final Budget Section I: Budget Summary POSITION ALLOCATION BY DEPARTMENT Department 2002 2003 2004 2005 2006 Changes Mayor 3.0 4.0 4.0 8.5 9.50 " 1.00 Human Resources 7.0 7.0 7.0 7.0 14.00 7.00 Municipal Court 12.0 12.0 13.0 14.0 15.00 1.00 Finance 27.0 28.0 28.0 21.0 21.00 0.00 Legal 13.0 13.0 13.0 13.0 13.00 0.00 Planning 13.0 31.0 31.0 32.0 26.00 -6.00 Police 114.0 115.0 115.0 117.0 117.00 0.00 Fire 81.0 81.0 81.0 82.0 82.00 0.00 Public Works 62.0 48.0 49.0 48.0 48.00 0.00 Parks & Rec. 35.0 37.0 37.0 36.00 36.25 0.25 Street 13.0 13.0 13.0 11.0 11.00 0.00 Water 14.0 16.0 16.0 16.0 16.00 0.00 Sewer 7.0 7.0 6.0 8.0 8.00 0.00 Storm Drainage 7.0 7.0 7.0 9.0 9.00 0.00 Solid Waste 6.0 2.0 2.0 2.0 2.00 0.00 Airport 3.0 3.0 3.0 0.0 0.00 0.00 Cemetery 7.0 7.0 7.0 6.0 6.00 0.00 Golf Course 6.0 6.0 6.0 6.0 6.00 0.00 Info Services 0.0 0.0 0.0 10.0 11.00 1.00 Equip. Rental 8.0 10.0 10.0 10.0 10.00 0.00 TOTAL FTE's 438.0 447.0 448.0 456.50 460.75 4.25 Changes in 2005 through 2006: (FTE- Full-time Equivalent) Mayor/Information Services: The Communications & Community Relations division was formed late in 2005. This new division reports to the Mayor and is budgeted in Fund 518, the Information Services Internal Service Fund. 2006 added 1.0 FTE (Communications Assistant) to this new division. Court: Added 1.0 FTE (Court Clerk II) in 2006 budget. Police: During 2005 reduced Parks and increased Police by 1.0 FTE. Added 1.0 FTE to Police in 2005 to backfill for TNET officer. Parks: Increased Museum Curator position from .50 to .75 FTE in 2006. Human Resources/Planning: Moved Building division maintenance staff, 7.0 FTE's to Human Resources. Planning: Added 1.0 FTE (Senior Planner) in the 2006 budget. Information Services: 1.0 FTE (Information Services Assistant) was added in the 2006 Budget. *Does not include seven Council positions. Page 22 2006 Final Budget Section II: Budget Process Capital Improvement Program Final Work Program SECTION II: BUDGET PROCESS City of Auburn Budget Process Council/Mayor Goal Setting Preliminary Work Program Department Budget Process Program Improvements Baseline Budget Preliminary Budget Budget Message Budget Initiatives Final Budget Page 23 Final City Goals Financial Analysis Budget Policies 2006 Final Budget Section II: Budget Process 2006 Budget Calendar Budget Process May Jun Jul Aug Sep Oct Nov Dec Mayor and Council update the vision for the City. 6/17 Information Services technology request forms are 6/19 sent to departments. Mayor and Finance director meet to discuss budget 6/2 priorities. Information Services technology requests from 6�S departments due. Budget instructions and forms are distributed to 6/6 departments. Department Directors return completed budget 6/29 packets to Finance. Departments review budgets, goals, and 7/18- accomplishments with the Mayor. 8/10 Finance department prepares preliminary revenue 7/27 forecasts. Department budgets are adjusted based on the 8 Mayor's recommendations. Department budgets are reviewed by Planning/Community & Public Works Committees. 8/22 Notice of public budget hearing #1 is published. 8/26 Revenue forecast is finalized. n Preliminary CFP and SEPA check list to Planning 9/01 (Planning Commission, SEPA, State Overview) Department budgets are reviewed by Finance & 9/O6 Municipal Svcs Committees. Hold public budget hearing #1 with revenue 9/19 presentation. Preliminary budget is filed with the City Clerk, distributed to City Council and made available to the 10/21 public. Public notice of preliminary budget fling and of public 10/21 & hearings to finalize budget. 28 Public Budget hearing #2. 11l7 Council/Mayor Work Session on budget 11/17 recommendations. Property tax levy is set by ordinance. 11/21 Budget is adopted by ordinance. 12/6 Page 24 2006 Final Budget Section II: Budget Process A. Budget Purpose The City of Auburn's budget seeks to achieve four basic purposes: 1. 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 (see Budget Policies Section III). This budget also facilitates the evaluation of City programs by providing a means to examine both the financial activities and the progress towards yearly performance objectives of City departments over time. 2. 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 (see Budget Process Section II). 3. 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 year's 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 (see Financial Plan Section IV). 4. As a communications medium: A budget cannot be effective unless it communicates. Since this budget has a diverse audience, it seeks to communicate at several levels and for several purposes. The budget seeks to communicate clear policy at a usable level of detail to City employees. It also seeks to communicate significant policy issues and options in a form that can be acted on by policy officials. It also seeks to provide information to the City's constituents that enables meaningful dialog with elected officials. Page 25 B. 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 with a retreat for the City Council and the Mayor meeting to review the Visions for the Future, Mission Statement and the previous year's goals. At that retreat, Council and Mayor discuss such issues as staffing, emerging topics and program priorities. Then, during the summer of each year, departments develop their budgets and work plans that are described in the department description for the following year (which is the calendar year). These work plans 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 work objectives along with identifying their fiscal requirements. These divisional budgets are then modified for integration into department goals and budget proposal. Departments consult during this period with various Council committees while they are formulating their next year's goals and performance objectives. This consultation may be either formal or informal and is intended to include the Council's desires in setting goals and supporting budget proposals. During the summer, these tentative budget proposals are submitted to the Mayor. At the same time the budget proposals are submitted to the Mayor, the Finance Department develops a tentative revenue projection for the following budget year. A complete proposed budget is presented to the Mayor by the end of September. The Mayor and Finance Director along with each department director review the budget in detail. On the basis of this process, the Mayor formulates his recommended budget for the following year. In September, the City Council holds a public hearing to solicit comments from the general public regarding issues the City should be considering during its review of the budget. This 2006 Final Budget Section II: Budget Process hearing is held early in the process in order to afford the public an opportunity to comment before the budget takes a formal shape. At the same time the Mayor is reviewing the department proposals, the departments present their budget proposals in detail to the appropriate committee of the Council. The Mayor's recommendations for the next fiscal year are formally transmitted to the Council in the form of the Preliminary Budget during the month of October. During late October and early November, the Council holds a formal hearing on the preliminary budget and conducts a series of workshops to examine the budget in detail. The Council conducts a preliminary budget hearing before acting formally on the budget as modified during its workshop hearings. Final action on the budget usually occurs in early December. The entire process is coordinated, as needed, in regular meetings of the City department heads, chaired by the Mayor. Various Council committees are consulted continually through the year as potential issues surface and new program ideas incubate. C. Budget Structure The budget process results in various budget products at appropriate stages of the process. 1. Budget and Accounting System: The official budget is maintained, both before and after adoption, on the City's financial management and accounting system at a very detailed line item level. Computerized reports may be generated at any time and at various levels of detail. Departments can also access these budgets at any time on a read- only inquiry basis to compare actual revenue and expenditures to their budgets. This computerized budget becomes the accounting system that controls expenditures after adoption of the final budget. 2. 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. Page 26 It focuses on key policy issues, while still providing a comprehensive overview of the complete budget. Detailed information is made available upon request from the fully computerized budget. 3. Budget Ordinance: The actual appropriations implementing the budget are contained in the budget ordinance adopted by the City Council. 4. Final Budget: The Final Budget is issued as a formal published document, in the same format as the preliminary budget, but as modified by the City Council. It is this document which is formally filed as the Final Budget. 6. Work 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 work programs and performance objectives. The actual work programs are in a goal and performance objective format maintained by each department. Generally, these work programs are not finalized until the budget is in final form since the budget will determine the actual activities undertaken by each department. Finalized departmental work programs include timetables and deadlines for implementing budgeted performance goals and activities. D. Components of the Budget The budget consists of three parts: baseline budget, program improvements, and capital planning, programming and budgeting. 1. Baseline Budget: The baseline budget consists of budget proposals, which would be sufficient to maintain the operation of programs, which had been previously authorized, in earlier budgets. 2. Program Improvements: Program improvements consist of new initiatives or substantial changes to existing programs. 2006 Final Budget Section II: Budget Process 10 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 capital facilities. Separation of the budget into these three components separates key policy issues in order to facilitate their consideration. The policy officials can examine more readily at what level existing programs should be funded, what budget initiatives should be made and at what level of funding. E. Capital Planning The Capital Facilities Plan (CFP) was originally adopted as an element of the City Comprehensive Plan that provides the City's plans to finance capital facilities that will be needed during the next 20 years. The CFP includes both long-range strategy and a specific six -year action plan of improvements. The CFP is maintained and reports are published separately from the budget. The CFP was updated for the period 2006 through 2011 and was adopted along with the Final budget in 2005. The Capital Program Summary, Section VIII, of this budget includes a summary of the projects and their appropriations in 2006. This section is an overview of all of the projects approved for 2006. For more detailed information see the six -year Capital Facilities Plan. F. Implementation, Monitoring and Amendment The budget and its policies are implemented through the work programs of individual departments and accounting controls of the Finance Department. Progress in the implementation of the budget program is monitored by a monthly reporting system consisting of monthly reports to the Mayor from the department heads on the progress of departmental goals and performance measures. The reports are then summarized into a monthly report by the Mayor to Council. In addition, each department prepares detailed semi-annual and annual reports on their goals and performance measures. Implementation of the budget is further monitored by the oversight activities of Page 27 various City Council committees, which meet twice monthly to not only consider proposals before the City Council, but also to review the activities of the various City departments. Both the report function of the Finance Department and the oversight function of the Finance Committee of the 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 is presented at the same level of detail as 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 appropriations for a department or fund. Examples of these changes include but are not limited to the following: the acceptance of additional grant money, an adjustment to reflect increased revenues such as tax receipts, the appropriation of additional funding if expenditures are projected to exceed budgeted amounts, and re -appropriation of monies from one fund to another when deemed necessary. These changes require council approval in the form of a resolution. The status of the budget is comprehensively reviewed twice yearly to identify any needed adjustments. The budget may be modified at other intervals during the year if programs require unforeseen changes that were not anticipated during the comprehensive review periods. All requests for amendments are first filed with the Finance Department. 2006 Final Budget Section II: Budget Process a CITY OF UBURN * MORE THAN YOU IMAGINED Page 28 2006 Final Budget Section III: Budget Policies SECTION III: 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 each year 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. The annual 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 finished an Emergency Operations Plan during 2005. CITY POLICY FRAMEWORK COMPREHENSIVE PLAN IMPLEMENTATION PROGRAM COMPLETED ACTIONS (AS OF DECEMBER 2005) Capital Facilities Plan 2006-201 1 Community Development Block Grant Consolidated Plan Update SCHEDULED ACTIONS (2005-2006) GMA Comprehensive Plan Update Capital Facilities Plan Update Comprehensive Transportation Plan Update including non -Motorized plan Parks, Recreation and Arts Plan Update Fe1 k, 1010'e16 aI] k, III I k, LH 2;ZiZr];L1JJ Annual City Budget Community Development Annual Consolidated Plan Capital Facilities Plan Page 29 2006 Final Budget Section III: Budget Policies Budget Policy Development The budget process is linked to this policy framework by the annual development of Council Goals. They relate the overall program to annual 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 annually 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 general goals, sets priorities with which to apply the available funding tools, 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, which describe how financial resources of the City are obtained (various taxes, fees, rates, etc.) together with how they are allocated, managed, and controlled. The goals are policy statements that outline the significant program objectives of the City, which are to be funded. Budget priorities are policy statements expressing how the limited available resources are allocated between competing needs and programs. Budget initiatives 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, Council and Finance Committee, monitor progress against this analysis. The development of the Comprehensive Annual Financial Report (CAFR) is also an important part of the analysis process. The financial management policies result from combining the above analysis with Generally Accepted Accounting Principles (GAAP). Needs Assessment 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 47,000 people within its incorporated limits, and another 40,000 to 45,000 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 began as a small, rural community with an economy based on agriculture and a railroad yard and center. During the 1960's and 1970's the city grew rapidly, both in population and in area. This growth not only consisted of residential development, but also included substantial industrial and commercial development. The largest employer in the City is the Boeing Co., employing an estimated 5,000 people in its Auburn plant. According to the King County Assessor's Office the City's total assessed valuation for tax roll 2006 is $5,106,117,420. In 2005, the City employed 456.5 people (on a full-time equivalency basis) providing a full -range of municipal services. These services include: police and fire protection, municipal court services, parks, recreational and cultural 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. The structure of the City is described in Section V, City Operations. Page 30 2006 Final Budget Section III: Budget Policies Other local governmental services are provided by other governmental entities serving the Auburn area, and these services are not included in Auburn's budget. The Auburn School District provides public educational services to the city. Green River Community College is located outside the City limits, but within Auburn's water and sewer service area. 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 began commuter rail service in 2000 in the Puget Sound region, with a train/bus station located in the City of Auburn. The City's economy follows that of the surrounding region. One of King County's leading industries is the Boeing Co., a worldwide supplier of commercial and military aircraft and related products. The Boeing Company in the Seattle/Tacoma area employs close to 62,000 people, and several of Boeing's facilities are located within easy commuting distance for City residents. The Auburn plant, where the company's fabrication operations take place, supplies the commercial air fleet with spare parts. During the past three years, Boeing has reduced staff in the wake of the terrorist attacks and the declining demand for commercial airplanes. Approximately 28,000 jobs have been lost in the Puget Sound area since 2000. Locally in Auburn, almost 5,000 jobs have been cut since 1998. Most of the City's manufacturing jobs are at this plant. Boeing currently provides approximately 157o of the City's assessed value, down from 24% in 2001, as the company sells off land and office space in Auburn. Retailing has also become a significant factor in Auburn's economy. Auburn has been a center for automotive sales for many years. During 2004-2005, automotive sales represent over 20% of total sales tax collections. In previous years the City has experienced tremendous growth in the sale of wholesale durable goods, which currently represents 13.5% of total sales tax collection. Growth surrounding the SuperMall of the Great Northwest continues. One of the major sources of sales tax collections in 2005 has been from construction at 137o, down from 16.7% in 2004. Other enterprises that affect, or may affect, Auburn's economy include the Auburn Regional Medical Center, which added 350,000 square feet to their facility, downtown redevelopment, Lakeland Town Center, the sale and planned redevelopment of the Boeing property, and the Muckleshoot Indian Tribe's gambling casino. The Muckleshoot reservation is adjacent to the City and has increased in size by over one-third since 1999 as the Tribe repurchases reservation land as it becomes available. Safeway, a large grocery food chain, purchased land in south Auburn from the Boeing Company to construct a regional distribution center. Construction began in the fall of 2003 and was completed in 2005. The center consists of two warehouses for dry goods and cold storage. The total square footage of both buildings is 1,275,000 square feet. The facility has created 200 new jobs and over 800 jobs during the construction phase. Boeing has also leased out most of their professional office space and adjoining warehouse to Zones, a nation wide business technology retailer. The Lakeland PUD continues developing at a brisk pace. The city has recently approved another large single-family tract as well as 400 unit multi -family housing project. Major developments are in the planning stages and include Kersey 3 near Lakeland with 400 homes; Robertson Properties on the current drive-in theater site, which will include a mix of retail, office and housing; and Riversand, a 300 plus PUD located along the Green River. Page 31 2006 Final Budget Section III: Budget Policies General Fiscal Environment Effective budget and financial policies should be developed gradually over a period of time in response to long-term fiscal and social -economic conditions. Accordingly, although this document responds to the 2006 budget, the City's financial policy framework has been developed in response to multi -year fiscal pressures. General Fund Auburn's economy is generally cyclical following the economic cycles of the surrounding region. However, the economic down periods in the cycles have generally been less severe for Auburn than for other municipalities in the region due to the relatively stable nature of Auburn's economy. Auburn's economy has grown much faster than the State of Washington as a whole over the past decade, and its basic industries have been somewhat insulated from the economic downturns. Auburn's last severe down cycle ended in 1986 when the City was forced to reduce expenditures, and Auburn's last significant tax increase occurred at that time. At that point, adverse economic conditions coincided with the elimination of a number of State and Federal programs. Starting in 1987, an economic recovery together with sound financial practices allowed the City to accumulate surpluses despite significantly increased services. Commencing in 1991, the economy again flattened and continued in a limited growth mode through most of 1993. However, through careful control of expenditures, the City continued its established level of services without significant erosion of reserves. The economy began to strengthen in late 1993. The 1994 and 1995 budgets provided a few new programs and the building of adequate reserves against future economic downturns. Economic cycles are not the only determinants of revenues for municipal budgeting. Even with an up sloping economy, laws that determine who pays taxes and how much they pay can also have a major impact. In 1995 through 1997, the Washington State Legislature adopted several pieces of legislation, which have exempted selected businesses from the state sales tax. Although Auburn's economy remained strong during the 1997 fiscal period, these exemptions have impacted Auburn's sales tax revenues substantially, because Auburn has several manufacturing industries, including Boeing facilities. Although inflation is controlled and expenses are on or below budget, these altered revenue sources are having, and will continue to have, a substantial impact on Auburn's budget. Then again in 1998, 1999, and 2000 there were measures approved by the voters of the State of Washington that limited the ability of local governments to increase revenues and future taxing authority. Two of the measures were overturned in court and I-747 limits property tax increases to the lesser of 1% or inflation. The November 2002 ballot included Initiative 776 that affected street construction revenue. The initiative was overturned in court and was appealed at the State Supreme Court. In October of 2003 the Supreme Court upheld this initiative. The City lost $450,000 annually of revenue that was dedicated for local street improvements. Other significant concerns for the future are the demand for services. In particular, public safety services will increase dramatically with continued development. In the past, the City saw most of its new development come from commercial construction. Beginning in 1997, the Lakeland PUD began a significant expansion that continues today. Growth is no longer restricted to commercial construction. Due to mandatory sentencing guidelines required by the State, we have experienced over a 500% increase in the care and custody of prisoners since 1998. Alternatives to incarceration are being used, such as increasing the Home Monitoring Program and utilizing drug and alcohol rehabilitation programs. These programs appear to be having an effect on incarceration costs. For the first time in five years, these costs have remained stable, with no marked increase. The General Fund must be budgeted and monitored very carefully during this period. Passage of voter approved initiatives, other pending voter initiatives, and the recent slump in the economy have negatively Page 32 2006 Final Budget Section III: Budget Policies impacted the general fund. Due to strong fiscal management in previous years, available reserves are sufficient to maintain the current levels of service provided another down turn in the economy is neither deep nor long. Other Funds The most significant issue for the proprietary funds (which account for the activities of the City utilities, cemetery, golf course, and airport) over the past several years has been ensuring that these entities are self-sufficient and needed capital projects are accomplished. The Water Fund has been under some pressure in the last several years due to increasing costs as well as increasing capital needs. A corrosion control program consisted of several major projects and was completed in 2002. Wholesaling water to neighboring communities is an important part of the water utility. The City fully supplies water to a neighboring city in addition to supplementing the supply of water for three other jurisdictions. The Water utility last increased rates on January 1, 2005. The Sanitary Sewer Fund has seen its working capital increase during the last few years and operating income has also remained strong the last several years. Working Capital will be reduced as major capital construction projects are completed. The Storm Drainage Fund has completed significant capital projects during the last several years, with cash revenues generated from rates. Given the large construction cost of regional facilities, a bond issue of over $2.0 million was issued in 1999. The utility adopted a Comprehensive Drainage Plan as an element of the City's comprehensive plan in 2002. The Storm Drainage utility increased rates January 1, 2005. The Golf Course Fund has reduced working capital while providing facility improvements and upgrades over the past several years, primarily related to storm drainage problems. Green fees were increased regularly over the last few years to cover the cost of operations. The 2004 and 2005 budget provided for a study to determine the financial feasibility of constructing a new Clubhouse with a restaurant. Construction of a new Clubhouse is included in the 2006 budget. Budget Trends in Recent Years The expanding economy of the late 1980's left the City in strong fiscal shape. From 1991 through 2001 the City was in an economic upswing. In 1995 and 1996, revenues were budgeted conservatively due to the City's preference for receiving revenues before authorizing their use. Program improvements focused mainly on filling SuperMall-related service needs for police and fire protection and upgrading aging technology related to computers and telephones. It was anticipated that 1997 revenues would again be constant, but we saw an increase in the economy, which translated into increased revenues. Minor program additions were undertaken mid -year. During 1997, the voters approved a measure to annex to the King County Library System. Once again in 1998 we saw another boom economy, which resulted in increased revenues. Building permit activity exceeded 1997 levels by mid -summer of 1998. Sales tax revenue continued to be very strong and exceeded preliminary estimates for the third year in a row. During 1999 actual building permit activity was 40% less than the previous year, although the City saw significant increases in assessed valuation for property taxes. New construction activity reached its highest level with property values in excess of $100 million being added to the property tax roles. New construction activity and sales tax Page 33 2006 Final Budget Section III: Budget Policies revenue leveled off in 2001, while energy tax receipts soared. Revenue growth in 2002 was guarded for sales tax and construction activity as the region slipped into a recession in late 2001. As expected, new construction activity, as well as growth and expansion in our community subsided late 2001 and through 2002. 2003 construction revenue grew by 4.6% over 2002. 2004 construction related sales tax grew substantially. Major housing projects were completed in 2005 and there has been some slowdown in construction related sales tax revenue. Future revenue growth is dependent on continued low interest rates, new construction and a recovering economy. Key Issues Affecting the 2006 Budget Process The next several years will bring many challenges for the City. In November 1999, the voters of the State of Washington passed Initiative 695. The State Legislature reacted to the initiative in the 2000 session by repealing excise tax on motor vehicles. Another initiative went before the voters in November 2001, limiting property taxes to the lesser of 1% or inflation, and was successful. The City relies on property tax increases annually to support basic service levels in the General Fund; any future increases in the total dollars collected would have to go to a vote of the people. The General Fund has utilized fund balance to balance the 2006 General Fund budget due to voter initiatives and past economic conditions. As is the case with most cities, the other major issue is the funding of our streets transportation system. While the City has enjoyed an increase in population growth and commercial and residential construction projects, the ability to provide ongoing preservation and maintenance of our system becomes more difficult, due to the sizable investment needed on an ongoing basis. 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. Transit stations have been constructed in the valley downtown areas to help alleviate transportation gridlock on our highways. The City placed a proposition on the November 2004 ballot asking voters to increase the property tax levy lid. This proposition was successful and the additional funds are being used to support a local street improvement program. Employment in Auburn is anticipated to increase with the completion of the Safeway distribution and packaging facility and other business development. The City's fiscal planning effort over the past several years has included efforts to accumulate reserves necessary for the City to weather a moderate recession. The increased revenues of the past few years should allow the Cumulative Reserve Fund to be maintained at around the $4.6 million dollar level in the near future to hedge the City against the continued revenue loss. Governmental Funds Over the last decade, the local economy has grown much faster than that of the state. The City's past economic development efforts should continue to pay off as more sites are developed. The construction of the Ace Project, which includes a Ramada Inn; Applebee's, and various other businesses will add to the retail sales tax base and further diversify the City's economy. Additionally, the City has some of the remaining larger parcels of undeveloped land in the South Puget Sound Region. Warehousing and commercial businesses view the area as a desirable place to develop, because of the City's proximity to two major ports. As has been the case in the past, the demand for services, especially public safety, continues to increase faster than available revenue. A wide range of factors, including growth and annexation of properties, in the areas adjacent to the City and changing social conditions bring about this increased need. Other funding pressures include new legal requirements, labor relations and the shifting of the obligation for funding services from the county, state and federal governments to local governments. Rather than lessening, these pressures are expected to intensify in the coming decade. Page 34 2006 Final Budget Section III: Budget Policies Unlike police and other services, which can expand gradually in response to community growth, fire services grow in steps as expensive new equipment or stations are brought on line. The City has continually made significant investments in fire services. A fire location study was completed in 1998 to guide the City in the siting of a third permanent fire station. Since 1998, budgets have provided $2,870,000 for fire replacement equipment that funded the purchase of fire engines, aid vehicles and auxiliary equipment. The City successfully negotiated, with a private developer, to construct a 28,000 square foot police and court facility. The developer restored a building on Main Street meeting the council vision and goal of a new justice center for police and court, who had outgrown their facilities. The new facility was completed late in 2004, and in 2005 was purchased by the City. The relocation of the police department and municipal court made available a block of property north of city hall that was primarily owned by the City. The City issued a request for development proposals in 2004. The hospital owns adjoining property and submitted a proposal. The City accepted the proposal and sold the property to the hospital in 2005. The hospital has plans to build a facility that could include a 300-car parking garage and a new cancer treatment facility. Resolution of the City's increasing traffic congestion on major arterials is a priority. In 2002, two projects that extended over several years, the C Street Southwest/State Route 18 westbound ramp realignment and the 277th corridor projects were completed. Together the projects were over $71 million and were done in conjunction with other local governments. Early in 2004, the city procured a $2 million grant from the Economic Development Authority. This grant will be coupled with developer contributions to redo C Street from 15th SW to Ellingston. The 2006 budget funds $8,771,100 in transportation projects, including $1.2 million for local street improvements funded, in part, by the voter approved Levy Lid Lift. The downtown area will see many changes in 2006. One large change for the City will be the Ace project on Main Street. The Ace Hardware store was demolished and rebuilt in Fall of 2005. The site will be further developed along with a Ramada Inn and condominiums. Green River Community College Adult Basic Education program is moving into the retail space under the Transit Center parking garage. Also, a 25,000 square foot office building is being proposed behind City Hall. Other Funds Issues affecting the proprietary funds are changing. For utilities, there is significant demand on expansion for growth related needs. While the utilities continue with projects to catch up on renewal and replacements, expansion activities such as construction of corrosion control facilities are also a high priority of the City. The storm drainage utility will continue retrofitting two public storm drainage facilities, responding to the Endangered Species Act (ESA) listing of Puget Sound Chinook salmon and updating the Storm drainage model to improve coordination with development applications. As noted above, there has been a major issue impacting the water and storm utilities. The Puget Sound region was faced with the listing of the Puget Sound Chinook salmon and the bull trout as "threatened" on the Endangered Species Act. Auburn, situated between two basin areas, could be substantially impacted, financially, by the listing of these rivers under ESA. The working capital balance in the solid waste utility remains healthy. A new contract for refuse service went into effect on January 1, 2002. The contract provided for curbside recycling, for the first time. Rates are structured to encourage recycling. Rates were reviewed in the fall of 2004; and amended to conform Page 35 2006 Final Budget Section III: Budget Policies to the actual cost of service for commercial and roll -off customers. Residential rates will remain unchanged. Rates are reviewed annually. Golf Course revenues have been used to rebuild holes and improve the drainage system. In 2005, hole construction was postponed to build up capital for the future clubhouse construction project. The City hired a consultant to do a clubhouse and parking feasibility study. The construction of the Clubhouse is budgeted for 2006. Over the past 10 years the golf course fund has spent most of its available capital improving drainage, rebuilding cart paths and reconstructing holes so the course could be playable year round. The Cemetery continues to operate on a firm self-supporting basis, although the fund is projected to have operating losses in 2005. A cemetery opened up nearby, providing free burials to veterans and spouses. This has had an impact on revenue, but as the region continues to grow, we anticipate an increase in revenue. A Mausoleum and Niche Wall are to be built at the Cemetery in 2006. The fund will sell GO Bonds to cover the cost of construction. The Airport is operating as a self-supporting fund and completed minor projects in 2005. The City outsourced the management of the airport operations in 2004. Many small projects are proposed for 2006 including striping and seal coating the taxiway, repairing hangar headers and providing security fencing. The City Pension Services and Cemetery Endowed Care funds continue to grow in a manner that should provide adequately for the purposes of those funds. Grants and state gas tax revenues primarily fund activity in the Arterial and City Street Funds. Other special revenue funds are supported by other taxes or grants that are for special purposes or activities. Capital project funds will continue to support park projects, long term funding of fire apparatus and downtown revitalization. Reserves in the Insurance Fund are adequate to meet the intent of the fund. Significant long-term liability exists for health care of LEOFF 1 firefighters and police officers, but based upon actuarial valuation of the Fire Pension Fund and supplemental insurance policies; there should be sufficient reserves to cover the anticipated obligations. 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 fiscal principles or 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 year. Page 36 2006 Final Budget Section III: Budget Policies Operating Policies 1. The City should accept ongoing service obligations in new areas of programming only when adequate funding is available. 2. Indirect administrative costs associated with the operations of funds should be identified and charged against the operation of those funds. 3. 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. 4. The City shall continue to advocate that the responsibility for funding basic social service needs rests with regional (or broader) agencies that have access to a broader basis of funding and can more appropriately address needs on a regional basis. Budgeting, Accounting, and Financial Reporting 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 and shall provide current financial data on request. 3. 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. 4. 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. 5. 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. 6. 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. 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 as a result 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 by rate income from new users. Revenues 1. The City will seek to avoid dependence on temporary or unstable revenues to fund mainstream municipal services. 2. The City should avoid dependence on federal revenues to fund ongoing mainstream municipal services. 3. General Fund services should be supported by user fees to the extent appropriate for the character of the service and its user. 4. Grant funds or similar contractual revenue of a temporary nature are 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. 5. Revenue estimates for annual budget purposes should be conservative yet realistic. Page 37 2006 Final Budget Section III: Budget Policies Reserves 1. The City will maintain a Cumulative Reserve Fund to provide counter -cyclical balance, to protect the City from unforeseen contingencies and to allow an accumulation of resources to finance foreseeable general governmental capital projects. 2. Each enterprise fund and the General Fund should maintain adequate fund balances or working capital to meet unexpected contingencies. The General Fund balance is to be maintained at a level sufficient to meet the cash flow needs of the fund without borrowing. The current designated fund balance for the General Fund is $4,850,700, or 8% of General Fund expenditures. The working capital balances of the water, sewer, and storm drainage funds should be maintained at over $1,000,000 each. Other Enterprise funds should maintain working capital balances of 20% of their operating and capital expenses. Cash Management and Investment Policies 1. The City investment practices shall be in accordance with administrative policies developed in accordance with Municipal Treasurers' Association standards. 2. Ongoing operations of City government shall be funded from ongoing revenues. An appropriate Tax Anticipation Note or Revenue Anticipation Note may support funds experiencing temporary cash deficits due to cash flow. Interfund loans may be provided at interest rates determined by current outside investments. Such loans should be paid back during the fiscal year. Capital Budget Policies 1. The burden for financing capital should be borne by the primary beneficiaries of the facility. 2. Long-term borrowing for capital facilities should be considered an appropriate method of financing large facilities that benefit more than one generation of users. 3. 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 will be updated annually and be financially constrained. 4. 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. The budget will provide for the adequate maintenance and orderly replacement of capital and equipment from current revenues where possible. 5. The City will continue to strive to rely on a strong 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. Debt Policy 1. GO debt should be scheduled for repayment on the basis of the entire outstanding debt not just the individual issue; in a manner which seeks to reduce fluctuation in the total tax rate. 2. The City will strive to improve its bond ratings by improving its financial stability. 3. The City shall employ competent financial advisors and bond attorneys for all large bond issues. 4. The City shall employ a financial advisor for any bond issue over $100,000. Such financial advisor should be independent of any potential underwriter who may be associated with the issue. Page 38 2006 Final Budget Section III: Budget Policies Auburn's Vision for the Future: As a city of regional significance, proud of its small town heritage as well as the diversity of its people and neighborhoods, Auburn offers an opportunity for people of all ages to enjoy life. Auburns' vision sets the overall direction for the City, and as such, focuses city goals on programs developed toward implementation of this vision. The 2006 Budget allocates the City's resources to implement these goals through a citywide work program. This work program is coordinated by this budget and administered by the Mayor. The direction of programs for various departments throughout the year is guided by the adopted goals. Each city department goal contributes towards the achievement of the citywide goals. The City Council and Mayor set the direction for the City by establishing a long term "Vision of the Future" in 2002 to look ahead and envision what the City should look like in 15-20 years. The 2006 budget implements the vision that the City Council and Mayor developed. Citywide Goals, Strategies and Department(s) responsible I. Retain and Preserve Community Identity Promote continuous community outreach by involving citizens and businesses in their City government. Lead Responsibility: Planning. Continue efforts to partner, fund and enhance human services for families in need. Lead Responsibility: Planning. Promote stability in both neighborhoods and the downtown. Lead Responsibility: Planning. Ensure Auburn is a safe and secure place to live or have a business. Lead Responsibility: Police, Fire, Planning and Public Works. Utilize code enforcement to maintain neighborhood quality. Lead Responsibility: Planning. Enhance neighborhoods through capital investment and maintenance. Lead Responsibility: Planning, Public Works and Finance. Promote community identification and economic development by implementing a gateway and marketing program to attract new business. Lead Responsibility: Planning. Continue to cooperate with groups and organizations to facilitate efforts to revitalize neighborhoods. Lead Responsibility: Planning, Parks and Public Works. II. Downtown Vision o Complete the A Street connection from the transit station to 15th Street SW to improve downtown access. Lead Responsibility: Planning and Public Works. Complete the connections from downtown to the Interurban and White River trails. Lead Responsibility: Parks and Public Works. Provide a permanent solution for water qualify and quantity flowing from the downtown area. Lead Responsibility: Public Works and Planning. Continue downtown revitalization efforts and research options for additional parking, lighting, drainage, and a more pedestrian -friendly atmosphere. Lead Responsibility: Planning and Public W o rks. Encourage multi -family development in the downtown area. Lead Responsibility: Planning. Page 39 2006 Final Budget Section III: Budget Policies III. Economic Development Pursue efforts to maintain and create family wage employment. Lead Responsibility: Planning. Implement the economic development strategy, adopted by council, which focuses on bringing desired economic development to the community, and includes attracting small business. Lead Responsibility: Planning. Undertake actions to improve City revenue base through growth: Lead Responsibility: Planning. Continue to pursue partnering opportunities with the Muckleshoot Tribe, school districts, railroads, service organizations, private enterprise, and the religious community to plan, develop and improve the Auburn area for the benefit of all concerned. Lead Responsibility: Planning. IV. Customer Service Continue to improve customer access to permitting and promote uniform application requirements with the goal of promoting efficiency, more uniform application of requirements, and higher levels of customer service. Lead Responsibility: Planning. Improve ease of access to staff and decisions: Lead Responsibility: All departments. Expand the City website for customer use and increase number of permits and renewals available through online services. Lead Responsibility: Planning and Information Services. V. Invest in Trails, Parks and Park Programs, Open Space, and Trees Partner with other entities: schools, service clubs, and King County in their efforts to develop more opportunities for community youth. Lead Responsibility: Parks. Incorporate rivers and wetlands, important natural assets, into the fabric of the community. Lead Responsibility: Parks, Planning and Public Works. Complete the loops connecting the Green and White River Trails to the Interurban. Lead Responsibility: Parks. Create a conservation and passive recreation corridor along Mill Creek. Lead Responsibility: Parks. Restore White Lake. Lead Responsibility: Parks, Planning and Public Works. VI. Resolve Transportation Issues Continue efforts to secure necessary financing for the design of the Black Diamond bypass and "M" Street grade separation. Lead Responsibility: Public Works. Continue efforts on corridor improvements: SR 164; establish SR 167/1-405 as major regional route for capacity improvements; SR 18 hill -climb lane and complete SR 167 interchange. Lead Responsibility: Public Works. o Complete I Street, A/B Street, and C Street corridors to 277th Street. Lead Responsibility: Public W o rks. Continue local street preservation. Lead Responsibility: Public Works. Capital Facilities Planning In addition to specific projects discussed in the capital component of this budget, the Mayor and City Council identify capital projects/facilities in annual workshops. Page 40 2006 Final Budget Section III: Budget Policies Depending on the type of project, various departments are researching available options; working with consultants in optional locations/settings or compiling cost estimates. The identified projects in 2005 were: 1. Public Safety Training Complex 2. Community Center 3. Highway 164 Improvements (SR 164/SR 18 Bypass) 4. Relocate Fire Stations, North and South 5. Gateway Improvements 6. New Post Office 7. New Clubhouse at the Golf Course 8. Park Development Plan 9. Revitalize Neighborhoods 10. Develop New Neighborhoods 11. Develop Environmental Park between Hwy 18 and 15th Street NW 12. Downtown Lighting Initiative 13. Auburn Way South Corridor Study for pedestrian friendly crossing 14. Continue Pavement Preservation Program for Local Streets 15. Design Black Diamond bypass and "M" Street grade separation 16. SR 164A 17. SR 18 Hill -Climb Lane and SR 167 interchange 18. Complete I Street, A/B Street, and C Street corridors to 277th PROGRESS ON GOALS in 2005 I. Retain and Preserve Community Identity Promote continuous community outreach by involving citizens and businesses in their City government. Lead responsibility: Planning and Information Services. Activities: Several outreach projects began in 2005 including: Expanding Governmental Access Channel 21 by televising City events and projects; and continued development of the City web site by adding, among others, the ability for citizens to sign up for recreational classes online and e- Customer Service which will allow citizens to report maintenance issues online. Activities: City Council meetings are routinely held in various locations of the City to encourage citizen involvement. Activities: The City continues to involve residents in the planning of projects. Recent projects included the Terminal Park neighborhood and the incorporation of recommendations by the Permit Advisory Committee, which have improved the permitting process. Continue efforts to partner, fund and enhance human services for families in need. Lead Responsibility: Planning. Activities: The Mayor was the 2004/2005 chair of the South King County Human Services Committee, an interjursidictional group, which helps improve the coordination and provide cost effective delivery of human services. Page 41 2006 Final Budget Section III: Budget Policies Promote stability in both neighborhoods and downtown. Lead Responsibility: Planning. Activities: The City continues to seek ways to make targeted investments in facilities and infrastructure that help stabilize neighborhoods and invite reinvestment. The catalytic impact of the new Justice Center on the East Main Street neighborhood is an excellent example as is the spray pool that opened at Les Gove Park last year. Ensure Auburn is a safe and secure place to live or have a business. Lead Responsibility: Police, Fire, Planning and Public Works. Activities: In addition to basic law enforcement services, the Auburn Police Department provides a wide variety of programs that encourage partnerships with the community. These programs include, DARE, Community Block Watch Meetings, Landlord Tenant Training, Citizens Academy, Crime Prevention, and our Volunteer Program. Feedback from these meetings provides information that assists the Police Department in directed patrols to apprehend and deter criminal behavior, i.e. racer emphasis, DUI emphasis, and commercial burglary emphasis. Activities: The Fire department is implementing a fire station relocation study by developing preliminary design and cost estimates. The City has purchased land at the south end of town for a new station. Activities: Adopted the Regional Hazard Mitigation Plan and completed the Emergency Operations Plan. Activities: Transportation staff has installed crosswalks at stop controlled intersections and is in the process of re-evaluating traffic flow in the downtown area to make improvement recommendations. Further study of the existing illumination infrastructure in the downtown area is under way and will lead to an estimate of cost and scope for needed capital improvements. Utilize code enforcement to maintain neighborhood quality. Lead Responsibility: Planning Activities: The Terminal Park Neighborhood Plan has been completed and is currently under implementation. Work is being started on the East Main Street Neighborhood Plan. Activities: Code enforcement has worked to rehabilitate and/or clean up multi -family housing and single-family residences where occupancy was declared hazardous. Enhance neighborhoods through capital investment and maintenance. Lead Responsibility: Planning, Public Works and Finance. Activities: Parks has rehabilitated the Terminal Park Neighborhood Park and Public Works is designing walking paths and lighting for the neighborhood. Staff has had LID training courses and is developing a process for possible LID improvements to streets or public facilities beyond the City's ability to finance projects desired by the neighborhood in this revitalization project. Promote community identification and economic development by implementing a gateway and marketing program to attract new business. Lead Responsibility: Planning. Activities: A Gateway has been completed at Peasley Canyon and West Valley and another on 15th NW is under construction. Page 42 2006 Final Budget Section III: Budget Policies Continue to cooperate with groups and organizations to facilitate efforts to revitalize neighborhoods. Lead Responsibility: Planning, Parks and Public Works. Activities: The City is supporting several efforts to create community level support programs for its rapidly growing Latino community. II. Downtown Vision o Complete the A Street connection from the transit station to 15th Street SW to improve downtown access. Lead Responsibility: Planning and Public Works. Activities: Efforts to secure right of way (ROW) and construction cooperation from two adjoining landowners and to secure grant funding to leverage the project are ongoing. The Urban Center designation has put Auburn in line for a substantial grant to help fund this project. Complete the connections from downtown to the Interurban and White River trails. Lead Responsibility: Parks and Public Works. Activities: The Interurban Trail connection (West Main Street Streetscape) is mainly funded by the Federal Surface Transportation Program (STP). The project will develop bike lanes and restore sidewalks to link the Interurban Trail to downtown Auburn and the Transit Center. Provide a permanent solution for water quality and quantity flowing from the downtown area. Lead Responsibility: Public Works and Planning. Activities: A team of staff members has been formed to plan for an Environmental Park between Main Street and 15th NW. A design engineer prepared the preliminary design and concept. The City has acquired property in the planned area and has received small amounts of grant funding. This park will act as a repository and aid in the storm drainage solution for the downtown area. Continue downtown revitalization efforts and research options for additional parking, lighting, drainage, and more pedestrian friendly atmosphere. Lead Responsibility: Planning and Public Works. Activities: The General Fund continues to support the Capital Improvement Fund for the purposes of land purchases, construction of new buildings and renovation of existing buildings. Activities: Staff has been authorized to proceed with the concept of selling or leasing air space rights over City -owned parking lots. Encourage multi -family development in the downtown area. Lead Responsibility: Planning. Activities: Staff prepared and Council approved an ordinance that allows multi -family housing in the downtown area that will have certain property tax exemptions for 10 years. Page 43 2006 Final Budget Section III: Budget Policies III. Economic Development Pursue efforts to maintain and create family -wage employment. Develop an economic marketing plan that focuses on bringing desired economic development to the community, and includes attracting small business. Lead Responsibility: Planning. Activities: The Economic Development Manager continues to work with staff and businesses to develop economic growth in the City. A Mayor's community task force completed an exhaustive study to support and provide guidelines to facilitate continuing economic development within the city. Undertake actions to improve City revenue base through growth: Lead Responsibility: Planning. Activities: See above. Continue to pursue partnering opportunities with the Muckleshoot Tribe, school districts, railroads, service organizations, private enterprise, and the religious community to plan, develop and improve the Auburn area for the benefit of all concerned. Lead Responsibility: Planning. Activities: Staff continues to work closely with various interest groups and associations in the City. Staff participates on local boards and volunteers their time to the enhancement of the downtown area. Monthly coordination meetings with ADA staff were initiated to improve coordination of routine event support needs by the City Street department. IV. Customer Service Create a "One Stop Service" for most permits and promote uniform application requirements with the goal of promoting efficiency, more uniform application of requirements, and higher levels of customer service. Lead Responsibility: Planning. Activities: The Permit Center has been designed to improve customer experience through professional, responsive, and timely project and permit reviews. The center operation is designed to meet the goals set by the Permit Advisory Committee that was appointed by the Mayor. Activities: Continued refinement of the Permit Trak software includes online access to permits in the system that will provide users with a quick and easy way to check on the status of permits. Improve ease of access to staff and decisions: All departments. Activities: Implemented a citizen's request for services form to record and track the progress and feedback on customer requests that cannot be met immediately across the counter. V. Invest in Trails, Parks and Park Programs, Open Space, and Trees Partner with other entities: schools, service clubs, and King County in their efforts to develop more opportunities for community youth. Lead Responsibility: Parks. Activities: The City is continuing to work closely with other organizations serving youths, such as YMCA, Auburn Junior Football, Auburn Youth Soccer, Auburn Little League and the Auburn School District. The City regularly collaborates with the Auburn School District and the YMCA for facility use to offer Late Night programs for teens and family swims for citizens. Page 44 2006 Final Budget Section III: Budget Policies Activities: The City of Auburn was contracted by the Auburn School District to provide recreational and cultural enrichment activities for a new after school program at Olympic Middle School. Incorporate rivers and wetlands, important natural assets, into the fabric of the community. Lead Responsibility: Parks, Planning and Public Works. Activities: Began work on Auburn Environmental Park through the Environmental Enhancement Plan where one of the primary goals of the plan is to accommodate downtown drainage. The design area is between Main Street and 15th NW. Some small grants have been awarded and a design plan has been developed. The City has acquired property in the planned area. Activities: The City has established a Storm Water Quality and Detention program for monitoring purposes. There is an ongoing program in place to retrofit two residential area storm ponds per year. Complete the loops connecting the Green and White River Trails to the Interurban. Lead Responsibility: Parks. Activities: Joined with other departments on trail plans to be included in the update of the six -year Transportation Improvement Plan (TIP). Involvement with schools, King County Metro, service clubs, property owners and the Muckleshoot Tribe will enhance efforts and opportunities for improving the community trail system. Create a conservation and passive recreation corridor along Mill Creek. Lead Responsibility: Parks. Activities: The design for an environmental park between Main Street and 15th Street is in progress. Restore White Lake. Lead Responsibility: Parks, Planning, and Public Works. No activities to report. White Lake currently belongs to the Muckleshoot Indian Tribe. VI. Resolve Transportation Issues Continue efforts to secure the necessary financing for the design of the Black Diamond bypass and "M" Street grade separation. Lead Responsibility: Public Works. Activities: Construction of a grade separated railroad crossing at 'M' St. SE at the Burlington Northern -Santa Fe (BNSF) Stampede Tracks. The project also includes construction of the bypass and road connection between 'M' St. SE and Auburn -Black Diamond Road. 2006 will focus on developing partnership agreements and applying for grants and a Public Works Trust Fund Loan. Continue efforts on corridor improvements: SR 164A; establish SR 167/1-405 as major regional route for capacity improvements; SR 18 hill -climb lane and complete SR 167 interchange. Lead Responsibility: Public Works. o Complete I Street, A/B Street, and C Street corridors to 277th Street. Lead Responsibility: Public W o rks. Activities: Construct a multi -lane arterial from 3rd St. NW to 14th St. NW. This project will improve mobility and is tied to corridor development. It is consistent with the Comprehensive Plan and contributes to the completion of a North/South arterial corridor. Develop a plan for local street preservation. Lead Responsibility: Public Works. Page 45 2006 Final Budget Section III: Budget Policies Activities: Voters approved a six -year levy lid lift on the 2004 November ballot for local street preservation called the Save Our Streets (SOS) program. Public Works identifies local streets that are candidates for this program. 2006 Budget Strategy The 2006 Budget will be implemented by a series of objectives regarding development of resources and their allocation to various competing demands. 1. Avoiding the addition of permanent staff positions, unless there is an offsetting revenue stream or reduction in current expenses to support the position, and reviewing replacement staff for essential need. Limiting new programs until economic conditions or revenue streams capable of supporting them are in place, particularly in the light of Initiative 747. 2. Conserving the fiscal capacity of the City to meet potential future needs. 3. Using fund balance or working capital to finance capital equipment that maintains or enhances productivity. 4. Controlling discretionary expenses, such as travel. 5. Providing adequate training, and increasing technology and tools to enhance productivity. 6. Maintaining a baseline of funding which continues to deliver high quality municipal services with special attention to: a. Continuing support of growth management. b. Maintaining effective law and justice services. c. Provide continued public safety. d. Supporting a diversity of recreational and cultural programs. e. Maintain existing facilities. 7. Providing staff support and funding for street maintenance repairs and improvements to meet planning requirements and benefit from available funding opportunities. 8. Enhancing the capacity of the infrastructure where funding opportunities exist by giving priority to providing necessary matching funds. 9. Continuing operation of the City's enterprise functions on a business basis. 10. Exploring all opportunities for economic development that will provide a return to the City of Auburn. Use of Budget Tools This budget uses a variety of tools to implement these objectives: Page 46 2006 Final Budget Section III: Budget Policies Financial Measures The City of Auburn 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. During the long period of economic growth, revenue increases allowed both the opportunity to fund additional programs and to set aside reserves. When new programs are added, each is closely evaluated to ensure that it can be supported over the long run after a growth cycle ends. 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 for both building revenues for major capital needs and to provide a counter -cyclical balance. Interest rates are being raised slowly in the face of economic growth. However, it is anticipated that the development of residential construction will continue due to current low interest rates, but at a slower rate than the past two years. The need for services has and will continue to be substantial, particularly Police and Fire 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. The City also maintains an insurance reserve to supplement its on -going insurance program, to provide for the City's obligation for lifetime health care for LEOFF 1 police and fire personnel, and to maintain independence in the insurance market. The Insurance Fund reserve is approximately $2.7 million, and no additional contributions were budgeted for 2006. Baseline Budget The baseline budget funds the City's ongoing operations. As such, it is an essential tool for implementing goals and elements of the strategy directed at continuing the existing array of services at a high-level of quality and efficiency. The budget strategy places a high priority on continuing to fund programs that will protect the City's ability to maintain and enhance quality of life and on programs that meet the continuing public safety needs of our neighborhoods. In 2006, these needs will be funded by the appropriate use of the existing capacity of City programs. Capital Improvement Fund The Capital Improvement Fund, established in 1993, 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 to acquisition of fire equipment, acquisition of new municipal facilities, and Downtown Revitalization. The fund is budgeted for $2.6 million of expenditures with an ending fund balance over $7.1 million for future projects identified in the Capital Facilities Plan. Page 47 2006 Final Budget Section III: Budget Policies General Fund Priorities City General Fund revenues are forecasted conservatively but realistically, because of anticipated voter approved initiatives. 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 2005 revenue 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. Avoidance of new programs until new revenue sources to support them are identified. 2. Protecting the City's long-term fiscal integrity and Moody's bond rating. 3. Maintaining productivity. 4. Enhancing efficiency and effectiveness. 5. Ensuring adequate and ongoing support for City programs and activities. 6. Providing training, adequate technology and tools to enhance productivity. 7. Funding priority planning needs to enhance or promote economic development within the City and enforce code compliance. 8. Maintaining programs directed at protecting the quality of life in the community and its neighborhoods. 9. Providing required matching funds for street improvements. 10. Seek out additional sources of revenue for street improvement and construction. 11. Funding continuing public safety needs; especially increases in prisoner custody. 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. Continuing operation of the funds on a self-supporting basis. 2. Maintaining the fiscal capacity of the utilities with appropriate measures. 3. Implementing programs and rates to encourage resource conservation, particularly in water usage. 4. Maintaining orderly development of capital facilities to meet needs. 5. Continuing measures to enhance productivity and maintain new facilities as they come on line. 6. Continuing programs that encourage greater recycling of our waste materials. 7. Focusing 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 in 2006, as the fund is considered adequate. Page 48 2006 Final Budget Section III: Budget Policies 2006 Budget Initiatives Within these priorities and consistent with constricting revenues, the budget includes limited initiatives to further the development of City programs to meet the needs of this growing community. Program Development Initiatives by Baseline Adjustments 1. Improve efficiency by continuing to upgrade the City computer system including additions to the Home Page as resources permit. 2. Provide incarceration services for other agencies and maximize the space provided at Yakima. 3. Provide funds necessary to purchase land for fire stations. 4. Continue to regularly evaluate, maintain and improve streets via chip seal and overlay projects to the extent possible. 5. Continue expansion of the community -policing program including business watch. 6. Continue efforts to expedite permit processing actions. 7. Continue emphasis on construction of storm drainage improvements. 8. Provide matching funds for qualifying street improvements. 9. Continue enhancement of emergency preparedness programs. 10. Continue Public Safety Improvements for school zones and pedestrian crossings. Additional Budget Issues For Study Continued attention will be focused on revenues associated with the sales tax exemption for selected industries. Federal and State Legislation that imposed additional requirements on the City without the associated funding commonly referred to as "unfunded mandates." During the 2004 legislative session, cities requested relief for unfunded mandates related to criminal justice, Endangered Species Act and planning mandates, such as the Critical Area Ordinances. Another significant area of concern to the City is the desire for the State to pass legislation to Streamline Sales Tax (SST). This legislation would allow the State to collect sales tax on Internet purchases in the event the Federal government passes similar legislation. However, states are pressing to pass this legislation prior to federal action in order to receive voluntary collection and remittance of sales tax from businesses. In order to be compliant with proposed Federal action, the point of tax collection will change from point of sale to point of delivery. Auburn stands to lose approximately $1.2 million dollars annually should this legislation be imposed. The passage of SST would require immediate review of the current budget. Lastly, we will evaluate our basic service levels of governmental operations to determine if any of them need to be eliminated, modified, or reduced in order to deal with the long-term potential impacts of 1-747. General Fund Budget Summary The General Fund budget is a particularly important part of the budget, since it allocates financial resources derived from the City's taxing powers. As such, the content of this budget is a major policy decision itself. The following table summarizes the proposed General Fund baseline budget. Baseline expenses are those that are necessary to maintain existing programs. The top part of the table summarizes the revenues that are anticipated to be available next year. These revenues are those expected to be provided within the existing revenue authority as established by current City ordinances. All revenue growth illustrated will be due to increased growth or activity and includes both modest factors for new construction activity that occurred in 2005 and the anticipated effects of the sales tax exemptions discussed elsewhere in this budget. The Financial Plan, Section IV, of the budget describes the revenues and expenditures of the General Fund in more detail, along with various other funds of the budget. Page 49 2006 Final Budget Section III: Budget Policies Revenue & Expense Summary: General Fund Orig 05/06 2003 2004 2005 2005 2006 $ Actual Actual Adj Budget EstActual Budget Change Revenues: Beginning Balance $ 15,676,552 $ 18,496,495 $ 20,702,250 $ 20,702,250 $ 11,569,800 $ (9,132,450) Tax Revenue 33,393,222 35,920,917 35,768,800 36,350,800 37,882,000 2,113,200 Licenses & Permits 1,255,582 2,248,576 1,438,000 1,832,000 1,612,000 174,000 Intergovernmental 2,065,926 2,205,983 2,615,600 2,326,610 3,157,500 541,900 Charges For Services 2,054,853 2,211,571 2,201,500 2,324,900 2,076,000 (125,500) Fines & Forfeits 836,244 845,721 943,300 884,200 852,500 (90,800) Miscellaneous 803,630 853,406 814,900 892,300 938,300 123,400 Other Financing Sources 2,768,922 2,099,936 1,152,800 1.152,800 60,000 (1,092,800) Total Revenues $ 58.854.931 $ 64,882.605 $ 65.637,150 $ U, 465,860 $ 58.148.100 $ (7.489.050) Expenditures: Salaries & Wages $ 21,225,851 $ 22,368,146 $ 24,366,000 $ 23,660,700 $ 25,699,300 $ 1,333,300 Benefits 5,068,545 5,778,024 6,856,990 6,389,390 7,413,100 556,110 Supplies 1,226,253 1,476,239 1,378,450 1,344,950 1,349,900 (28,550) Other Charges 6,692,588 7,140,334 7,960,977 7,499,477 8,329,400 368,423 InterGovernmental 3,842,295 2,915,389 10,796,900 10,646,100 3,805,800 (6,991,100) Capital Outlays 899,446 2,842,821 2,519,243 2,545,943 331,500 (2,187,743) Debt Service: Principal 133,963 - - - 153,000 153,000 Debt Service: Interest 117,304 113,078 - - 97,900 97,900 Interfund Services 1,152,191 1,546,324 2,811,200 2,809,500 4,562,600 1,751,400 Total Expenditures 40,358,436 44,180,355 56,689,760 54,896,060 51,742,500 (4,947,260) Ending Fund Balance 18,496,495 20,702,250 8,947,390 11,569,800 6,405,600 (2,541,790) Total $ 58,854,931 $ 64,882,605 $ 65,637,150 $ 66,465,860 $ 58,148,100 $ (7,489,050) Page 50 2006 Final Budget Section IV: Financial Plan SECTION IV: FINANCIAL PLAN Introduction A budget is a plan that develops and allocates the City's financial resources to meet community needs in both the present and future. The development and allocation of these resources is accomplished on the basis of the foregoing policies, goals and objectives addressing the requirements and needs of the City of Auburn. While the other sections of this document will present the budget in detail, this section provides an overview of the budget as a Financial Plan. As such, this section will focus on the City's strategies to maintain its financial strength and the basis for the expectation for future revenues. Since any financial plan has a structure, this section also describes the financial structure of the City as a full -service city. An important part of a financial plan is the City's Capital Improvement Program. While the City of Auburn's Capital Facilities Plan is summarized under Capital Planning, Section VIII in this document, the entire Capital Facilities Plan (CFP) is outlined, in detail, in a separate document. This section describes the fund structure of the City, analyzes the 2006 revenues and expenditures, Citywide, and explains the revenue sources and trends for the different fund types of the City. A six -year forecast and analysis of General Fund revenue, expenditure, and fund balance is presented along with the current debt capacity. This section concludes with an analysis of working capital balances in the City's proprietary funds. Financial Structure 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 to' or 'transfer from'. The following describes the types of funds used as part of the City's accounting and budget structure: Governmental Fund Types: This group of funds accounts for the activities of the City, which are of a governmental character. These funds are budgeted on the modified accrual basis of accounting. Briefly, this means that obligations of the City are budgeted as expenditures and revenues are recognized when they are susceptible to accrual; i.e., both measurable and available within the current period or soon enough thereafter to pay current liabilities. • General Fund - is the general operating fund of the City. The General Fund exists to account for resources devoted to finance the services traditionally associated with local government. Included in these services are police and fire protection, parks and recreation, planning and economic development, general administration of the City, and any other activity for which a special fund has not been created. • Special Revenue Funds - are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. 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, Page 51 2006 Final Budget Section IV: Financial Plan forfeited drug funds, business improvement assessments, recreation trails, hotel/motel tax and mitigation fees. Debt Service Funds - are used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest not serviced by the enterprise funds. These funds do not include contractual obligations accounted for in the individual funds. Capital Project Funds - are used to account for financial resources to be used for the acquisition or construction of major capital facilities, except those financed by enterprise funds. 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 Endowed Care. Proprietary Fund Types: These funds account for activities of the City that are of a proprietary or "business" type in nature. These funds are budgeted on an accrual basis. Under the accrual basis, revenues are recognized when earned and expenses are recorded when incurred. Enterprise Funds - are used to account for operations, including debt service, which are financed and operated similarly to private businesses where the intent is that costs of services are entirely or predominantly supported by user charges. The City maintains eight Enterprise funds to account for Water, Sewer, Storm, Solid Waste, Airport, Cemetery, Commercial Retail and Golf Course operations. Internal Service Funds - are used to account for the financing, on a cost reimbursement basis, of commodities or services provided by one department for the benefit of other departments within the City. The City maintains three Internal Service funds to account for information services, fleet management and self-insurance activities. Fiduciary Funds: These funds are used to report assets held in a trustee or agency capacity for others and therefore cannot be used to support the City's own programs. These include pension trust, investment trust, private -purpose trust, and agency funds. The City's pension trust fund is the Fire Relief and Pension Fund and is budgeted on the accrual basis of accounting where revenues are recognized when earned and expenses are recorded when incurred. The City's agency fund is custodial in nature and is not budgeted. The City does not have any investment trust funds or private purpose trust funds. Page 52 2006 Final Budget Section IV: Financial Plan Summary of Financial Structure Fund Governmental Funds 001 General Fund Mayor & Council Human Resources Fina nce City Attorney Planning Police Fire Public Works Parks & Recreation Street Non -Departmental Special Revenue Funds 101 City Street 102 Arterial Street 103 Local Street Fund 104 Hotel Motel Tax 117 Drug Forfeiture Fund 118 Justice Assistance Grant 119 CDBG 120 Recreational Trails 121 Business Imp Area 122 Cumulative Reserve 123 1986 Parks & Street Imp 124 Mitigation Fees Responsibility Description Mayor Budgets Mayor & Council costs Human Resources Budgets general government employment, safety, Director court, and City building maintenance Finance Director Budgets general government finance costs City Attorney Budgets general government legal costs Planning Director Budgets planning, building permits and social service Police Chief Budgets direct Police costs Fire Chief Budgets direct Fire and EMS costs Public Works Director Budgets general engineering costs Parks Director Budgets park maintenance, senior programs, arts and recreational program costs Public Works Director Budgets street maintenance costs Finance Director Budgets Citywide expenditures, fund transfers, fund balance and one time expenditures Public Works Director Public Works Director Public Works Director Finance Director Police Chief Finance Director Planning Director Parks Director Planning Director Finance Director Finance Director Finance Director 125 Special Parks Finance Director Debt Service/Capital Project Funds 229 Library GO Bond Finance Director 249 LID Guarantee Finance Director 321 Muni. Park Const Parks Director 328 Capital Improvement Finance Director Proprietary Funds Enterprise Funds 430 Water Public Works Director 431 Sewer Public Works Director 432 Storm Drainage Public Works Director 434 Solid Waste 435 Airport 436 Cemetery 437 Golf Course 438 Commercial Retail Internal Service Funds 501 Insurance 518 Information Services 550 Equipment Rental Fiduciary Fund 611 Fire Pensions Permanent Fund 701 Cemetery Endowment Finance Director Finance Director Parks Director Parks Director Planning Director Finance Director IS Director Public Works Director Finance Director Finance Director Gas tax maintenance; transferred to General Fund Motor Vehicle Fuel tax and grants for Arterial Street program Property Tax Levy Lift for Local Street Program Lodging tax for promotion of tourism Forfeited drug money for drug enforcement Police Overtime Budgets Community Development Block Grants Dedicated funds for recreational trails Budgets rev and exp of downtown area Governmental Reserves Tax for Park & Street Improvement (Closed in 2004) Collects Mitigation/Impact Fees To account for donations and related expenses Pays Principal and interest on 1998 Bonds Reserves for security of LIDS Funds Parks capital projects Funds capital improvements Operating fund for Water utility Operating fund for Sewer utility Operating fund for Storm Water utility Operating fund for Solid Waste utility Operating fund for City Airport Operating fund for City Cemetery Operating fund for City Golf Course Operating fund for City Commercial Retail Self-insurance reserves Operating fund for Information Services Operating fund for Equipment Rental Pension fund for old retirement system reserves for Page 53 2006 Final Budget Section IV: Financial Plan Analysis of 2006 Revenues by Source for All Funds The next page presents an analysis of total new revenues (excluding fund balances and revenue received during previous years) that are anticipated to be available to support City programs during 2006. The table also details the revenue by fund. 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. The largest source of revenue to the City is taxes and represents 36% of total new revenue. Almost all of these funds are received in the General Fund. Other tax receipts are in funds that are restricted for defined construction and infrastructure improvements. The next largest source of funding is service revenue, or user fees from services, at 31.7%. Most of this revenue consists of fees for services in the City's four utilities. Federal and State grants, along with other governmental contributions, are 8.5% of total revenue and largely fund the scheduled construction of street projects. Other revenue sources include interfund operating transfers and internal service charges that account for 15.2% of total revenue. Also included under other sources are system development charges in the utility funds. Interest is the largest component of miscellaneous revenue. Tofal New Revenue: 2006 Lic/Per Misc 1.45 Fines 6.4% 0.8% Other Sources 15.2% Taxes 36.0% Inter Gov 8.5% Services 31.7% Page 54 2006 Final Budget Section IV: Financial Plan 2006 Revenues by Source for all Funds (in Thousands) Lic. & Inter- Other Total % # Fund Taxes Permits gout Services Fines Misc Sources Revenue Share 001 General $ 37,882 $ 1,612 $ 3,158 $ 2,076 $ 853 $ 938 $ 60 $ 46,578 41.61% 101 Street - - - - - - - - 0.00% 102 Arterial Street - - 4,516 - - 850 1,689 7,055 6.30% 103 Local Street 500 - - - - 10 1,120 1,630 1.46% 104 Hotel Motel Tax 50 - - - - 1 - 51 0.05% 117 Drug Forfeiture - - - - - 205 - 205 0.18% 118 Justice Asst Grant - - 40 - - - 4 44 0.04% 119 CDBG - - 454 - - - - 454 0.41% 120 Recreational Trails - - - - - - 5 5 0.00% 121 Business lmpr Area 35 - - - - 1 - 36 0.03% 122 Cumulative Reserve - - - - - 160 - 160 0.14% 123 Parks & Street Impry - - - - - - - - 0.00% 124 Mitigation Fees - - - 470 - 30 - 500 0.45% 125 Special Parks - - - - - 20 - 20 0.02% 229 Library GO Bond - - - - - - 305 305 0.27% 249 LID Guarantee - - - - - 4 - 4 0.00% 321 Municipal Park Const - - 1,140 25 - 275 500 1,940 1.73% 328 Capital Impr Projects 1,800 - - - - 170 500 2,470 2.21% 430 Wafer - - - 7,485 - 185 410 8,080 7.22% 431 Sewer - - - 11,000 - 3,225 751 14,976 13.38% 432 Storm Drainage - - - 3,674 - 75 300 4,049 3.62% 434 Solid Waste - - 53 8,965 - 57 - 9,075 8.11% 435 Airport - - 181 18 - 594 - 793 0.71% 436 Cemetery - - - 698 - 13 590 1,301 1.16% 437 Golf Course - - - 1,020 - 8 4,000 5,028 4.49% 438 Commercial Retail - - - - - 71 - 71 0.06% 501 Insurance - - - - - 40 - 40 0.04% 518 Information Services - - - 3,753 - 40 - 3,793 3.39% 550 Equipment Rental - - - 2,959 - 95 - 3,054 2.73% 611 Fire Pensions - - - - - 120 54 174 0.16% 701 Cemetery Endow - - - 40 - 18 - 58 0.05% TOTAL $ 40,267 $ 1,612 $ 9,541 $ 42,184 $ 853 $ 7,204 $ 10,288 $ 111,949 100.00% Page 55 2006 Final Budget Section IV: Financial Plan Analysis of 2006 Budgeted Expenditures by Fund and Type The page opposite presents an analysis of the 2006 budgeted expenditures of the City by fund and type. The largest expenditure categories in the 2006 budget are Salaries and Benefits at $43.1 million or 34.9%. Approximately 76.8% of these costs are in the General Fund, while 23.2% are in other funds. $29.3 million, or 23.7%, is allocated for capital improvement and projects. Most of the capital expenses are budgeted in the Utility Funds and a new Clubhouse at the Golf Course. The balances of capital expenditures are primarily in the Arterial and Local Street construction funds. These categories fluctuate from year to year and are dependent on available funding from grants, loans, one-time revenues, and service fees. Supplies and services make up approximately 21.2% of the budget. A contractual service for the disposal of solid waste is the largest service charge for the City. Intergovernmental expenditures reflect the contractual cost for sewerage to Metro, who provides sewage treatment for Auburn and much of the region. In 2006, the cost of the sewerage treatment increased by 2.3%, plus 2%for additional costs due to new customers coming on line. Debt service accounts for 2.2% of budgeted expenditures. Most debt service is in the City's utilities, primarily to retire recently issued bonds and loans to finance projects identified in the City's Comprehensive Water and Storm Drainage Plans. 2006 Expenditures by Object -All Funds Interfd Int 5.6% .6% Prin 1.6 %o Salaries 27.0% Capital 23.7 0 Benefits 7.9% Intergov Supplies 12.4% 2.1 Services 19.1% Page 56 2006 Final Budget Section IV: Financial Plan 2006 Expenditures by Object -All Funds (in Thousands) 10 20 30 40 50 60 70 80 90 Total # Fund Name Salaries Benefits Supplies Services Intergov Capital Prin Int Interfd Exp Share 001 General $ 25,699 $ 7,413 $ 1,350 $ 8,329 $ 3,806 $ 332 $ 153 $ 98 $ 4,563 $ 51,743 41.9% 102 Arterial Street 266 77 - - - 7,229 - - 28 7,599 6.1% 103 Local Street Fund 51 15 1 0 - 1,128 - - 6 1,200 1.0% 104 Hotel Motel Tax - - - 51 - - - - - 51 0.0% 117 Drug Forteiture 71 21 20 45 - - - - 7 163 0.1% 118 JAG 45 - - - - - - - - 45 0.0% 119 CDBG 47 14 - - - 393 - - - 454 0.4% 120 Recreational Trails - - - - - - - - - - 0.0% 121 Business lmpr Area - - 5 31 - - - - - 36 0.0% 122 Cumulative Reserve - - - - - - - - - - 0.0% 124 Mitigation Fees - - - - 492 - - - - 492 0.4% 125 Special Parks - - 5 20 - - - - - 25 0.0% 229 Library GO Bond - - - - - - 175 130 - 305 0.2% 249 LID Guarantee - - - - 10 - - 1 - 11 0.0% 321 Municipal Const. - - - - - 2,200 - - - 2,200 1.8% 328 Capital lmpr Projects - - - 60 1,915 682 - - - 2,657 2.1% 430 Water 1,811 522 206 2,311 63 1,821 1,208 310 783 9,033 7.3% 431 Sewer 1,265 290 69 1,245 8,554 7,186 - - 541 19,149 15.5% 432 Storm Drainage 1,303 326 58 819 123 1,218 343 107 787 5,083 4.1% 434 Solid Waste 356 83 22 8,366 288 - - - 98 9,213 7.5% 435 Airport 16 5 - 344 - 342 45 83 - 835 0.7% 436 Cemetery 362 103 129 88 - 520 45 15 10 1,272 1.0% 437 Gott Course 373 105 128 190 - 4,195 - - 7 4,997 4.0% 438 Commercial Retail - - 18 99 - - - - - 117 0.1% 501 Insurance - 132 - 8 - - - - - 140 0.1% 518 Intormation Services 1,056 297 270 1,098 - 897 - - 3 3,621 2.9% 550 Equipment Rental 494 142 348 466 - 1,183 - - 41 2,674 2.2% 611 Fire Pensions 134 210 - 45 - - - - - 389 0.3% 701 Cemetery Endow - - - - 90 - - - - 90 0.1% Total $ 33,347 $ 9,754 $ 2,629 $ 23,615 $ 15,341 $ 29,323 $ 1,969 $ 744 $ 6,871 $ 123,592 100.0% Page 57 2006 Final Budget Section IV: Financial Plan Budget Allocations by Fund The opposite page presents the budget of the City as it is allocated to the various funds. The amounts listed in the table are the total allocation to each fund or sub -category, including fund balance and working capital. Consequently, the total budget exceeds the amount of money that will be spent by the City (as presented on the previous page). In the City Operations Section V, two other perspectives on how the operations of the City can be viewed are presented: by its administrative structure and by the services it provides. The alternate views of the budget separate reserves from the actual expenditure of funds. While budgets fluctuate for a variety of reasons, one of the main influences is that of capital projects. These projects increase expenses while they are under construction, although the construction expenses subside as the capital project is completed. However, completed projects often result in additional ongoing maintenance and operating expenses. See Section VIII Capital Planning, Program & Budgeting for estimated ongoing expenses due to capital construction. 2006 Budget Allocations by Fund Type Internal Permanent Service '8% Fiduciary 8.7% 1.9% Other Enterprise General Fund 4.9% 34.0% Utilities 32.0% Other Gov Funds 10.4% Debt Service Construction 297 7.1 % Page 58 2006 Final Budget Section IV: Financial Plan Budget Allocations by Fund 2003 2004 2005 2005 2006 % Actual Actual Budget Est Actual Budget Share General $ 58,854,931 $ 64,882,605 $ 65,637,150 $ 66,465,860 $ 58,148,100 33.8% Departments: Mayor & Council 602,736 615,733 534,400 534,400 516,200 0.3% Human Resources 1,804,577 1,870,798 2,431,700 2,326,700 3,830,300 2.2% Finance 1,672,063 1,244,684 825,300 825,300 927,600 0.5% City Attorney 980,335 947,449 1,282,100 1,174,500 1,316,200 0.87. Planning 3,024,910 3,458,067 4,929,800 4,545,700 3,795,700 2.2% Police 12,708,928 14,306,338 15,687,200 15,599,800 17,094,200 10.0% Fire 8,121,056 8,867,592 9,049,700 9,013,400 9,893,000 5.8% Public Works 1,877,405 2,281,407 2,540,700 2,473,700 2,631,500 1.5% Parks & Recreation 4,293,574 4,464,505 5,018,860 4,889,160 5,025,600 2.9% Street 1,721,409 2,077,794 2,075,000 2,075,000 2,038,000 1.2% Non -Departmental 22,047,938 24,748,238 21,262,390 23,008,200 11,079,800 6.5% City Streets 802,429 787,665 620,000 620,000 0 0.0% Arterial Street 6,123,397 7,198,089 12,048,941 12,048,941 7,757,631 4.5% Local Street - - 1,202,173 1,202,173 1,630,000 1.0% Hotel Motel Tax 98,309 111,954 64,577 64,577 64,577 0.0% Drug Forfeiture 191,063 251,333 525,232 525,232 571,832 0.3% Local Law Enforcement Blk Gmt 94,914 42,057 49,428 49,428 51,628 0.0% CDBG 464,418 438,156 499,430 499,430 468,130 0.3% Recreational Trails 13,818 15,802 17,402 17,402 22,902 0.0% Business Improvement Area 139,040 114,187 83,364 83,364 44,364 0.0% Cumulative Reserve 4,335,171 4,387,519 4,457,519 4,457,519 4,617,519 2.7% Park & Street Improvement 58,259 5,847 - - - 0.0% Mitigation Fees 1,637,196 2,686,145 2,351,645 2,351,645 2,552,732 1.5% Parks & Rec Special Projects 56,555 58,060 65,181 65,181 60,181 0.0% 1998 G.0 Library Bond 309,218 313,688 310,444 310,444 312,144 0.2% LID Guarantee 1,821,334 136,894 110,223 110,223 102,723 0.1% Municipal Park Const 64,682 86,549 1,071,249 761,649 2,301,649 1.3% Capital lmpr Projects 19,382,309 16,926,559 22,271,449 21,553,249 9,764,162 5.7% Water 13,174,032 16,164,453 16,107,476 16,107,476 13,796,376 8.1% Sewer 20,555,798 24,890,946 27,200,136 27,200,136 22,674,136 13.2% Storm Drainage 7,808,940 8,623,434 9,116,165 9,116,165 6,574,765 3.8% Solid Waste 11,970,926 11,941,974 11,900,601 11,900,601 11,785,501 6.9% Airport 1,179,404 1,627,421 1,131,315 1,131,315 1,167,915 0.7% Cemetery 1,000,851 1,071,687 1,1 17,945 1,1 17,945 1,656,045 1 .0% Gott Course 1,347,559 1,221,243 1,288,614 1,255,414 5,370,314 3.1% Commercial Retail 1,142,697 251,528 346,255 346,255 147,355 0.1% Insurance 2,932,120 2,745,984 2,713,180 2,713,180 2,613,180 1.5% Information Services - - 2,057,700 2,057,700 4,341,900 2.5% Equipment Rental 5,779,936 6,809,624 7,715,576 7,531,176 7,985,176 4.7% Cemetery Endowed 1,330,227 1,363,747 1,376,747 1,376,747 1,404,747 0.8% Fire Pensions 3,644,166 3,485,601 3,339,962 3,339,962 3,169,462 1.9% Total All Funds $ 166,313, 698 $ 178,640.749 $ 196,797.079 $ 196,380,389 $ 171,157,146 100% Expenditure figures include fund balances. Page 59 2006 Final Budget Section IV: Financial Plan REVENUE ANALYSIS GENERAL FUND: The City's General Fund receives a wide variety of revenue. This section of the budget will discuss the key factors that affect revenue for the next year. General Fund Revenue By Funding Source 2001 Actual 2002 Actual 2003 Actual 2004 Actual 2005 Est Actual 2006 Budget Beginning Fund Balances: Designated/Reserved $ 592,293 $ 593,058 $ 593,625 $ 564,900 $ 424,625 $ 711,300 Undesignated 14,696,059 16,686,269 15,082,927 17,931,595 20,277,625 10,858,500 Total Fund Balances 15,288,352 17,279,327 15,676,552 18,496,495 20,702,250 11,569,800 Taxes: Property Taxes 11,016,171 11,673,805 12,396,502 12,680,361 13,300,000 13,700,000 Sales Tax 13,264,608 13,568,518 13,970,383 15,248,624 15,003,800 15,920,000 Other Tax 8,531,898 6,053,394 7,026,337 7,991,932 8,047,000 8,262,000 Licenses & Permits 1,120,433 973,410 1,255,582 2,248,576 1,832,000 1,612,000 Intergovernmental 2,059,439 2,046,809 2,065,926 2,205,984 2,326,610 3,157,500 Charges for Service 1,502,202 1,409,783 2,054,853 2,211,571 2,324,900 2,076,000 Fines 623,428 763,839 836,244 845,721 884,200 852,500 Miscellaneous 1,101,952 682,469 803,630 853,406 892,300 938,300 Other 847,312 852,512 2,768,922 2,099,936 1,152,800 60,000 Total General Fund $ 5,5355795 $ 55.303.866 $ 58.854.931 $ 64.882.605 $ 66.465.860 $ 58 148 100 Page 60 2006 Final Budget Section IV: Financial Plan General Fund Tax Revenue Current estimates indicate that the City will receive approximately $36.4 million in tax revenue during 2005. This is 1.217o above the $35.9 million received in 2004. Revenues from taxes are anticipated to increase in 2006 to an estimated $37.9 million. The increase over previous years is related to sales tax revenue, mostly from continued auto and home sales due to low interest rates. It is expected that economic growth will continue to improve. Low interest rates have sustained the housing market in the region. New construction is ongoing, but a slowdown is expected as interest rates edge up. The higher cost of borrowing will have a negative impact on new home sales. Voter initiatives have had a significant financial impact on General Fund revenue. Revenues budgeted for 2006 are based on the assumption that the economy will continue to grow. If growth does not occur revenues may have to be adjusted downward during 2006. Property Taxes: 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 1067o limit. In 2001, the citizens voted on and passed Initiative 747, which limits the increase in property taxes to the lesser of 1% or inflation. New construction, annexations and refund levies are additional. The 2006 levy rate should be held to the 2005 levy rate of $2.88 due to the passage of the local street levy. The increased levy revenue is restricted to local street improvements and will be receipted into a special revenue fund —Local Street Fund 103. Legislation has significantly impacted the City as labor contracts increase at CPI and the tax authority that assists in the payment of those contracts is limited to 1%. The 2005 assessed property values for 2006 collection are anticipated to increase approximately 6%. Property taxes constitute about 29.4% of total General Fund revenue budgeted for 2006. Sales Tax: The City tax rate is 1% (of which the County receives a 15% share) on all retail sales. This leaves a net rate of .85% for the City. Sales tax receipts have fluctuated in Auburn because, historically, a large proportion of the receipts have been derived from automobile sales and new construction, two sectors that are particularly sensitive to changes in economic conditions. Sales taxes have generally been budgeted conservatively. In the recession years of 1991 and 1992, sales tax revenue was flat, contrasted with 15% annual growth between 1987 and 1990. 1993 revenues were 137o above 1992 due to a surge in automobile sales, and a one-time audit settlement with the Boeing Co. Revenues in 1994 were up by 11.4% over 1993 because of the continued strong economy and the SuperMall construction. 1995 sales tax was up 11.4% above 1994 due to significant revenues, again, from both the construction of the SuperMall and the initial opening late in 1995 of the SuperMall itself. Sales tax revenue growth decreased in 1996 and 1997 by 3.3% and 5.7% respectively because significant legislation exempting manufacturing activities from sales tax became effective in mid 1995. Exemptions for the retooling of manufacturing equipment and for research and development became effective mid 1996. These exemptions have impacted the City heavily because the City's largest employer, the Boeing Co., has a large manufacturing plant in our community. Without these exemptions, growth would have been significantly higher. 1998 and 1999 revenue growth surged 18% and 23% respectively with 2000 revenue growth slowing to a 7% increase over 1999. Analysis of the large increases in 1998 and 1999 revealed a large utility construction service center and warehouse located in Auburn. The utility spent the latter half of 1998, 1999 and 2000 recabling the area using supplies and equipment housed in Auburn. 2001 sales tax receipts were flat, increasing less than .5% over 2000. The interest rate decreases over the course of 2001 and 2002 have had a positive effect on sales tax revenue. There was a 10.4% increase in sales tax revenue in 2004 over 2003 due mainly to auto sales and home construction. A 6% increase is projected for 2006 sales tax revenue based on an expanding economy and increased population. Should construction slow in 2006 the City may have to reevaluate budgeted sales tax revenue and adjust accordingly. Page 61 2006 Final Budget Section IV: Financial Plan Sales tax remains the largest single source of General Fund revenue for the City and in 2006 will constitute 42% of tax revenue and 34.217o of total budgeted revenue. Other Taxes: This category includes utility taxes, which are taxes applied to utilities providing services in the City, including City -owned and private utilities. 31 % of utility tax revenue is derived from electric services. Utility taxes, as a whole, have been considered to be very stable from year-to-year, not only in the amount received, but also in terms of consistent growth rates. During 1996, Federal legislation was passed deregulating the electric industry, allowing companies to seek power out of the area instead of relying on existing local providers. During 2001, tax received from electric services rose significantly. The increase was from commercial customers who did not have long-term contracts with Puget Sound Energy and were forced to pay spot prices on the open market. The subsequent decrease in electric utility taxes in late 2001 and early 2002 is attributed to declining energy costs and out of state brokering of energy by some larger industries in Auburn. Since 2002, Interfund utility taxes have been charged at 6% on the four major City utilities: Water, Sewer, Storm, and Solid Waste. The Other Taxes category has been estimated to increase 2.7% due to inflation and population increases. $20,000,000 $16,000,000 $12,000,000 $8,000,000 $4,000,000 General Fund Tax Revenue 2001 2002 2003 2004 2005 2006 + Property Taxes f Sales Tax t Other Tax Other General Fund Revenue Licenses and Permits: License and permit activities are user fees that are derived from various regulatory activities of the City. The bulk of this revenue is derived from building permit activities. Since this activity is dependent on new construction, it can fluctuate greatly depending on the economy, interest rates and available land. One of the City's large housing developments began construction late in 1999 and through 2001. 2002 permit revenue was 13% less than 2001. 2003 license and permit revenue increased 29% over 2002. Interest rates hit a 30-year low in the spring of 2003 and have edged upwards since then. 2005 and 2006 estimated revenue has been set lower due to a slow down in housing construction and new development. 2004 revenue was 79% higher than 2003 due to increased construction in the Auburn area. Licenses and permits constitute 3.5% of 2006 estimated revenue. New construction and development are anticipated to continue, but at a slower rate. Page 62 2006 Final Budget Section IV: Financial Plan Intergovernmental: Various state -shared tax revenues, including liquor taxes and liquor profits, dominate this category. All of these revenues are provided on the basis of a state prescribed formula that is based on population. As such, these revenues tend to be rather predictable. However, since grants are also included in this category, the total amount is variable. State shared revenues have been flat in recent years, largely due to lower revenue from liquor, a change in sharing of revenue based on crime rates, and new city incorporations. Revenue received from the Muckleshoot Tribe is based on the profits from the Casino. Every year the City negotiates with the Muckleshoot Tribe for the amount to be received. 2003 revenue was higher than anticipated, and 2004 revenue increased due to expansion of the Casino and promotional events sponsored by the Casino. 2005 revenue increased due to an increase in Casino profits. Late in 2005 the State began distributing Motor Vehicle Fuel tax directly to the General Fund making it appear as though revenue has grown. Funds are being transferred out to street funds through operating transfers in 2006. Charges for Services: This category consists of user fees that are derived from a variety of activities. Revenue from recreational services tends to gradually increase with community growth and demand. Recreational fees support about 50% of the costs of the related services. Arts revenue is similar to grants, and additional revenue may be received, but expenses would offset such revenue. Another relatively large type of fee category is a plan check fee derived from the review of private construction plans. Plan checks are likely to decrease slightly in 2006 as they follow new construction and permitting activity. Charges for services constitute 4.5% of total 2006 revenue. $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 General Fund Revenue Licenses, Permits, Intergov't, Service 2001 2002 2003 2004 2005 2006 t Licenses & Permits f Intergovernmental fie- Charges for Service Fines and Forfeits: Fines and forfeits consist mainly of fines from law enforcement related activities. In recent years this has been a fairly consistent source of revenue and has not increased significantly. This revenue has been conservatively budgeted for 2006. Miscellaneous and Other Sources: Miscellaneous revenue consists primarily of interest revenue on idle treasurers' cash and investments. The 2003 estimate for interest was decreased to reflect current interest rate earnings and the decreased balance available for short-term investment. Interest rates on investments decreased over 60% from 2000-2003. A one-time transfer was made during 2003 to reduce Page 63 2006 Final Budget Section IV: Financial Plan the balance needed in the LID Guarantee Fund. 2004 interest revenue increased due to rising interest rates. 2005 is estimated conservatively and was reduced from 2004 as cash invested was reduced. 2006 is expected to increase due to rising interest rates. Miscellaneous sources of revenue constitute 2.0% of total revenue for 2006. Other revenue reflects the unrestricted portion of gas tax transferred from the Street Fund for street operations funded out of the General Fund, LID services, and sewer contribution for construction project. General Fund Revenue Fines, Misc., Other $3,000,000 $2,000,000 $1,000,000 2001 2002 2003 2004 2005 2006 t Fines f Miscellaneous W Other SPECIAL REVENUE FUNDS: The City has 12 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 2001 Actual 2002 Actual 2003 Actual 2004 Actual 2005 Est Actual 2006 Budget Beginning Fund Balances $ 7,627,062 $ 7,975,267 $ 7,749,745 $ 9,776,845 $ 10,612,069 $ 7,680,696 Taxes 47,271 103,781 95,259 93,804 300,000 585,000 Intergovernmental 15,085,566 7,175,004 4,685,168 2,491,518 7,555,450 5,010,400 Charges for Services 785,971 580,221 798,510 1,114,920 710,000 470,000 Miscellaneous 469,896 222,111 337,312 1,693,167 829,973 1,277,000 Other Sources 1,852,454 1,074,762 348,575 926,558 1,977,400 2,818,400 Total Resources $ 25,868,220 $ 17,131,146 $ 14,014,569 $ 16,096,812 $ 21,984,892 $ 17,841,496 Page 64 2006 Final Budget Section IV: Financial Plan $2,000,000 $1,500,000 $1,000,000 $500,000 $16,000,000 $12,000,000 $8,000,000 $4,000,000 Special Revenue Funds Intergovernmental and Operating Transfers not Included 2001 2002 2003 2004 2005 2006 Taxes f Charges for Services (Miscellaneous Special Revenue Funds Intergovernmental only 2001 2002 2003 2004 2005 2006 Intergovernmental Taxes: The City levies a tax on all business within the downtown core area. Retail businesses are levied $0.15 per square foot and service businesses are levied $0.05 per square foot, up to a maximum of one thousand square feet. These funds are then administered by the Auburn Downtown Association to promote the central business area. There are approximately 288,800 square feet of service businesses and 238,100 square feet of retail space assessed annually. 2006 revenues have been budgeted to reflect anticipated collections. Intergovernmental: This funding source has traditionally been the largest of all categories in the Special Revenue Funds. The Arterial Street fund is anticipating approximately $4.5 million of state and federal funding. Major projects include "A" Street NW, Phase I, Citywide Intelligent Transportation, West Main Streetscape, and "M" Street SE between 37th Street SE and 29th Street SE. Twenty capital projects are budgeted for arterial streets in 2006. The 3r6 Street overpass project was completed in the summer of 2002. The 277th project was transferred to a neighboring jurisdiction for the construction phase and was completed in the fall of 2002. Other intergovernmental revenues include the Local Option Motor Vehicle Page 65 2006 Final Budget Section IV: Financial Plan Excise Tax (through 2002), the Motor Vehicle Fuel Tax, the Local Law Enforcement Grant, now called the Justice Assistance Grant (JAG),(received since 1997), and Community Development Block Grant Funds. The 2006 budget provides funding for several programs for low income, including community service programs, urban renewal and housing repair projects. Voters approved Initiative 1-776 in November 2002 repealing Local Option Motor Vehicle Tax that was voted on locally and adopted by three counties in the state. The constitutionality of the initiative was challenged in court and King County continued to collect and hold the funds until the case was settled. In October 2003 the Supreme Court upheld the initiative. The City has lost approximately $450,000 annually. This revenue was used for street and road construction projects. In September of 2005 the State began distributing Motor Vehicle Fuel tax directly to the General Fund. Intergovernmental Revenue 2001 2002 2003 2004 2005 2006 Actual Actual Actual Actual Est Actual Budget Street Grants $ 13,165,914 $ County MV Tax 388,510 Motor Vehicle Fuel Tax 933,054 Local Law Enforcement/JAG 51,434 Block Grant 546,655 5,364,394 $ 3,239,289 $ 1,119,810 $ 6,120,650 $ 4,516,000 398,559 9,777 - - - 952,403 942,199 934,056 911,400 - 44,135 35,416 15,926 40,400 40,400 415,513 458,487 421,726 483,000 454,000 Total Resources $ 15,085,566 $ 7,175,004 $ 4,685,168 $ 2,491,518 $ 7,555,450 $ 5,010,400 Charges for Service: This revenue consists of miscellaneous service fees and mitigation fees paid by developers. The increase for 2001 reflects the transportation impact fee adopted on July 1, 2001. Revenue decreased in 2002 and grew moderately in 2003 as developers resumed projects as the economy strengthened. Developer traffic mitigation increased in 2005. The City continues to receive mitigation fees for transportation and fire on each building permit issued for a large housing community development on the southern edge of the City. It is anticipated the development will be completed by 2006. These fees increased in 2003 and were up 39% in 2004 as housing construction escalated. 2005 is estimated to return to 2003 levels and a reduction is budgeted in 2006 as development slows. Miscellaneous: Miscellaneous revenues consist primarily of interest income. Fluctuation of revenue is a direct result of the current interest rate and idle fund resources available for investment. Investment revenue showed a decrease in 2002. The upswing in 2003 was the additional interest income earned in the Capital Project Fund and transferred to the City Street Fund for pavement preservation projects. In 2004, the interest rate on investments rose slightly. 2004 also included $1.3 million from a developer contribution. Interest income for 2005 is expected to approximate 2004 levels. 2005 reflects $750,000 in developer contributions for Arterial Street projects. Other Sources: This category includes interfund operating transfers into the Arterial Street Fund and the new Local Street Fund. Transfers in 2002 and 2003 decreased as large street construction projects were completed. Budgeted transfers for 2005 will be for continued support of street projects identified in the Transportation Improvement Plan including funding the new Local Street Improvement program. Voters approved a six -year Levy Lift in November 2004 to improve and repair the City's local streets. 2006 includes a local contribution of $800,000 for the City-wide Intelligent Transportation System. Page 66 2006 Final Budget Section IV: Financial Plan CAPITAL PROJECT FUNDS: The City budgets for major non-proprietary capital acquisitions and construction in the Capital Project funds separately from operations. Capital Project Funds Revenue By Funding Source 2001 2002 2003 2004 2005 2006 Actual Actual Actual Actual Est Actual Budget Beginning Fund Balance $ 10,070,705 $ 11,949,159 $ 14,932,648 $ 13,930,030 $ 13,852,020 $ 7,655,811 Taxes 1,483,368 2,340,706 2,246,103 2,244,076 1,400,000 1,800,000 Intergovernmental 93,326 110,149 5,578 - 30,000 1,140,000 Charges for Service 25,320 20,765 25,740 21,387 25,000 25,000 Miscellaneous 575,170 298,464 172,522 192,615 434,500 445,000 Other Sources 3,308,000 5,162,440 2,064,400 625,000 6,573,378 1,000,000 $ 15,555,889 $ 19,881,683 $ 19,446,991 $ 17,013,108 $ 22,314,898 $ 12,065,811 $8,000,000 $6,000,000 $4,000,000 $2,000,000 Capital Project Funds Revenue 2001 2002 2003 2004 2005 2006 t Taxes t lntergovernmenta l A Charges for Service X Miscellaneous ME Other Sources Taxes: The City is authorized to levy Real Estate Excise Tax (REET) up to '/% on all real property sales transactions within the City. The tax is divided into quarter of percents. Since 1997 the City has levied the allowable '/%. Revenues from this tax must be used for financing capital facilities specified in the City's Capital Facility Plan. REET is divided into quarter percents. Both the first and second '/<% may be used for: Streets, Sidewalks, Street lighting systems, Traffic signals, Bridges, Domestic water systems, and storm and sanitary sewer systems. In addition, the first '/<% may be used to purchase park and recreational facilities, law enforcement facilities, fire protection facilities, trails, libraries, and administrative and judicial facilities. Due to strong construction activity and low interest rates, this revenue source has exceeded expectations. 2002 through 2004 revenue was higher than originally anticipated, as construction activity increased throughout this period. 2005 tax revenue was budgeted cautiously as interest rates continue to rise thus causing housing sales to slow down. The 2006 budget is higher based on anticipated development. Page 67 2006 Final Budget Section IV: Financial Plan Intergovernmental: The 2002 budget included $100,000 funding from the 1989 King County Open Space Bond to complete construction of the White River Trail. The Parks department anticipates the receipt of $1.14 million in grant revenue to complete major park projects. The largest is Game Farm Park soccer field improvements. Charges for Services: Portions of all adult team sport fees are put into the capital facility program. These funds are then used to construct park facilities to benefit the users of the parks and fields. This revenue increased slightly in 2005 as recreational class fees were increased. 2006 also includes anticipated impact fees from park projects. Miscellaneous: Miscellaneous revenue includes interest earnings on idle fund resources. Decreases in 2000 through 2004 reflect the low interest rates in the market. The 2006 budget includes a $100,000 contribution for the Veterans Park project. Other Funding Sources: Other funding sources are interfund operating transfers in from other funds. These transfers are used to fund the purchase of capital, such as fire engines, and other capital projects to be determined by Council. In 2004 there were limited transfers, as these revenues are required in the General Fund for continued operation. The increase in 2005 reflects the increased use of the Parks Construction Fund for funding the Parks capital projects, and a $5.3 million transfer in to support the purchase of the Justice Center. The 2006 budget includes a $500,000 REET transfer in for park construction and a $500,000 transfer in for downtown redevelopment. ENTERPRISE FUNDS: The City has eight enterprise funds presented in this budget used for the purpose of accounting for the revenues derived from services provided. The City enterprise funds include the following services: Water, Sanitary Sewer, Storm Drainage, Solid Waste, Golf Course, Airport, Commercial Retail and Cemetery. The next graph depicts the amount of revenues received by source. Enterprise Funds Revenue By Funding Source 2001 2002 2003 2004 2005 2006 Actual Actual Actual Actual Est Actual Budget Beg. Working Capital $ 19,835,205 $ 19,177,466 $ 23,441,316 $ 26,713,502 $ 29,755,807 $ 19,800,007 Charges for Services 28,119,311 29,219,291 30,486,731 31,175,338 31,569,500 32,861,000 OtherSources 8,415,062 (1,658,778) 2,660,995 5,608,896 3,839,800 6,051,000 Miscellaneous 1,350,993 1,003,363 1,485,004 1,482,443 2,744,100 4,226,900 Intergovernmental 137,493 95,828 106,160 812,507 266,100 233,500 Total Resources $ 57,858,064 $ 47,837,170 $ 58,180,206 $ 65,792,686 $ 68,175,307 $ 63,172,407 Page 68 2006 Final Budget Section IV: Financial Plan $40,000,000 $30,000,000 $20,000,000 $1 0,000,000 $ Enterprise Funds Charges for Services 2001 2002 2003 2004 2005 2006 0 Charges for Servic es Charges for Services: This revenue source represents fees charged by the City's enterprise funds in return for a public service. Over 60.8% of the City's charges for services are collected in the sewer and solid waste funds. Approximately 77.3% of the sewer revenues are related to pass through charges from King County for Metro services, which is for the treatment and disposal of the City of Auburn's sewage. Solid Waste collection is contracted through Waste Management Disposal Company. The City started curbside recycling in 2002. Garbage rates are structured in a way that encourages participation in the recycling program. All of the above funds account for city -operated utilities provided to citizens of Auburn and the outlying areas. The utility revenues are directly affected by growth factors and rate increases. The City normally reviews the fees charged for utilities on a yearly basis to ensure the fees charged cover the costs associated with providing the services. All fees and charges are adopted through the public process of an ordinance. The Golf Course charges for services consist of green fees for the 18-hole championship course. Over the last several years the City has completed major renovations to many of the holes. Golf course revenue has risen slightly over the past few years. Revenues are also dependent on seasonal weather trends. In 2004 a feasibility study was done for constructing a Clubhouse and restaurant at the Golf Course. The City increased fees to help cover costs in 2005. 2006 revenue was lowered due to construction of a new Clubhouse. The Airport charges for services consist of fuel sales and hangar rentals. In 2001, the City installed a new card fueling system that allows patrons of the airport to self-service their airplanes at any time during the day. The Airport completed new hangar buildings that provided 49 new enclosed spaces in 2002. The City also entered into several ground leases with developers who in turn will build hangars and other facitlities. With the completion of new hangars, the new ground leases, and the 24-hour fueling station, the airport revenues increased. In 2004 the City contracted with an airport manager to manage the Auburn Municipal Airport. A slight increase in tie down and fuel facility rental is budgeted for 2006. The City of Auburn Cemetery is one of the most beautiful in the county, over -looking the Auburn valley and majestic Mount Rainier. Charges for services in the Cemetery fund are for lot sales and retail sales for burial related products. In 2002 the City aggressively marketed the cemetery to sustain revenue growth. Charges for services have been decreasing slightly each year since 2001. The Veterans Cemetery in Maple Valley has had a negative impact on lot sales and burial services. The 2005 budget supports two new options for customers by creating designs for a Niche Wall and a Scattering Garden. The designs were completed in 2005 and construction is budgeted in 2006. This should bring increased revenue in future years. Page 69 2006 Final Budget Section IV: Financial Plan EE M $(5,000,000) Enterprise Fund Revenue Miscellaneous f Other Sources f Intergovernmental Revenue Other Sources: This revenue source represents the resources available from Public Works Trust Fund loans (PWTF) and developer contributions. Developer contributions will be used for capital purposes. Section VIII of this budget summarizes the capital projects. For more detailed information refer to the Capital Facilities Plan published as a separate document. 2002 Other Sources resulted in a negative amount due to a large prior period adjustment related to Water construction projects. Costs had been accumulating in a "Work in Progress" account in the fixed asset category. These costs were mainly research and development on projects that did not result in capitalizable assets. Miscellaneous Revenues: The majority of miscellaneous revenues are comprised of investment income earned on idle cash. Steady decreases from 2000-2003 in interest rates eroded this income source. This revenue source has increased from 2003 due to rising interest rates on investments of idle cash. Intergovernmental Revenue: This revenue represents grants received in the Airport Fund from the FAA for airport improvements to the runways and hangars. The City received a $743,200 FAA grant for airport runway improvements in 2004. A $198,000 FAA grant was expected in 2005 and $172,000 in 2006. INTERNAL SERVICE FUNDS The City's Internal Service Funds are used to budget for the financing of goods and services provided by one department of operation to other funds and departments on a cost reimbursement basis. The City has three internal service funds: Insurance, Equipment Rental and the Information Services Fund. Internal Service Funds By Funding Source 2001 Actual 2002 Actual 2003 Actual 2004 Actual 2005 Est Actual 2006 Budget Beg working Capital $ 6,210,703 $ 6,778,205 $ 6,574,228 $ 6,623,420 $ 7,201,256 $ 8,053,256 Charges for Service 1,631,113 1,445,049 2,040,304 2,681,204 2,831,100 6,712,000 Miscellaneous 280,375 130,378 81,148 95,797 177,500 175,000 Other Sources 224,311 164,087 16,376 155,187 2,092,200 - Total Revenue $ 8,346,502 $ 8,517,719 $ 8,712,056 $ 9,555,608 $ 12,302,056 $ 14,940,256 Page 70 2006 Final Budget Section IV: Financial Plan Charges for Service: This revenue includes the Equipment Rental Fund that consists of interfund fuels sales and rental rates of equipment and other assets. Equipment rental rates were increased in 2003 for all funds. A study was performed on the fund in 2002 and capital replacement was under funded by $900,000. To replenish the funding, rates were increased through 2005 to bring balances back in line with requirements. 2006 charges have increased due to Information Services now allocating costs to departments. In 2005, a Transfer In was done under Other Sources. Information Services charges include cost of operations as well as cost of future equipment replacement. Miscellaneous Revenue: This is investment income on idle cash and investments. This revenue declined from 2000-2003 due to lower interest rates. There has been moderate growth from 2004 into 2005 and a slight increase budgeted in 2006. $8,000,000 $6,000,000 $4,000,000 $2,000,000 Internal Service Fund Revenue 2001 2002 2003 2004 2005 2006 f Charges for SeMce -A- Miscellaneous Other Sources Other Sources: Includes gains on the sale of surplused equipment and contributed capital from other funds for equipment purchases and other improvements at the facility. In 2005 a Transfer In from the General fund was included to set up the new Information Services Fund. Now costs are being allocated under Charges for Service which explains the drop in 2006. FIDUCIARY FUNDS: In the past the City had budgeted three trust funds: the Cemetery Endowed Care Fund; the Fire Relief and Pension Fund; and the Special Parks and Recreation Trust Fund. With the implementation of Governmental Accounting Standards Board (GASB) Statement 34, the reporting type and structure of these funds has been changed. The Cemetery Endowed Care fund is now classified as a "Permanent Fund" which is a new fund type under GASB 34. The Special Parks and Recreation Trust Fund is now reported as a special revenue fund. That leaves the City with two fiduciary type funds, the Fire Relief and Pension Fund and an unbudgeted Agency Fund for collection and disbursement of non -City funds. Fiduciary Funds By Funding Source 2001 2002 2003 2004 2005 2006 Actual Actual Actual Actual Est Actual Budget Beginning Fund Balance $ 3,631,870 $ 3,668,268 $ 3,552,973 $ 3,363,764 $ 3,159,962 $ 2,995,462 Charges for Service - - - - - Miscellaneous 229,283 118,278 45,530 68,982 130,000 120,000 Intergovernmental 37,281 40,869 45,663 52,855 50,000 54,000 Total Revenue $ 3,898,434 $ 3,827,415 $ 3,644,166 $ 3,485,601 $ 3,339,962 $ 3,169,462 Page 71 2006 Final Budget Section IV: Financial Plan $250,000 $200,000 $1 50,000 $ 1 00,000 $50,000 Fiduciary Fund Revenue 2001 2002 2003 2004 2005 2006 t Charges for Service tM iscelloneous A Intergovernm ental Miscellaneous Revenue: Consists of investment income on idle cash investments. Interest rates were increasing prior to 2001 and have declined through 2003. Moderate increases were seen in 2004 and 2005. Some increase in interest rates is anticipated in the 2006 budget. Intergovernmental: This revenue is from the fire insurance premium tax that goes into the Fire Relief and Pension Fund. The City receives this revenue from the State and it is allocated based on the number of firefighters employed by the City. The 2000 State Legislature reduced the fire insurance premium tax. An actuarial study of the Fire Relief and Pension Fund was updated early in 2001. An evaluation of the fund was completed in 2003 verifying the fund is fully funded and does not require additional contributions. The fund is scheduled for another actuarial evaluation during 2006. The General fund receipts this revenue and then transfers the funds into the Fire Relief and Pension Fund. PERMANENT FUND: The City has one permanent fund, the Cemetery Endowed Care fund. This fund is used to account for resources that are legally restricted to the extent that only earnings, and not principal, may be used to support cemetery capital improvements. Actuals prior to 2004 include gains on investments. Permanent Fund By Funding Source 2001 2002 2003 2004 2005 2006 Actual Actual Actual Actual Est Actual Budget Beginning Fund Balance $ 1,081,180 $ 1,185,833 $ 1,253,855 $ 1,300,227 $ 1,333,747 $ 1,346,747 Charges for Service 39,432 39,025 45,858 45,300 40,000 40,000 Miscellaneous 65,220 75,693 30,514 18,220 3,000 18,000 Intergovernmental - - - - - - Total Revenue $ 1,185,832 $ 1,300,551 $ 1,330,227 $ 1,363,747 $ 1,376,747 $ 1,404,747 Page 72 2006 Final Budget Section IV: Financial Plan $80,000 $60,000 $40,000 $20,000 Permanent Fund Revenue 2001 2002 2003 2004 2005 2006 Charges for Service (Miscellaneous General Fund Six -Year Forecast A six -year forecast of the City's General Fund follows this summary. The purpose of the forecast is to highlight issues associated with financial policies and budgetary decisions. It is not intended to be a multi- year budget. Revenues and expenditures are projected on the basis of assumed econometric relationships. Revenues are forecast on the basis of future economic and demographic factors with little dependence on past trends. Expenditures are forecast based on past trends modified by present and future conditions. Future conditions are based upon a series of complex assumptions. This model has been used to test a large range of assumptions and policy options in the course of developing budget recommendations. The following General Fund Revenue and Expenditure table reflects a moderate set of assumptions regarding revenues and expenditures. The Auburn economy is cyclical and the City enjoyed a strong economy for many years due to low unemployment coupled with significant retail and housing development. Some revenue losses from the recent legislative exemptions have been offset by the gains of economic development. However, the strength of the prior years began to erode as the region slipped into recession. Decreases in the stock market, higher unemployment rates, and unfunded mandates by state and federal government for criminal justice, human services and the war on terrorism have all had a significant impact on the General Fund budget. Economists expected the regional recession to be short and turn around by the fourth quarter of 2002. However the recovery was not as strong as the economists predicted. It is now estimated that the region will continue to see sustained, somewhat erratic, and slow economic recovery. This is reflected in the revenue forecasts through 2009. Property assessed values have increased steadily during the past 10 years at an average of 6.0%. 2005 increase in assessed valuation is anticipated to be approximately 6%. In the past, the forecast has relied on increases in assessed value for forecasting. However, with recent legislation and initiative activity, this forecast is relying on a 1% increase for property taxes plus an average factor for new construction. While estimated revenue growth has decreased over the past years, expenditures involving public safety and public services are expected to increase at a greater rate. New commercial development, several large residential developments, and new annexations are a few of the areas expected to increase the demand for public services. Based on the current trends, it is anticipated that fund balances will continue to decrease over the next few years as revenues subside and expenditures increase. It is necessary to reflect non -departmental costs in 2006, so estimated ending fund balances are not overstated. Expenditures in this area generally represent one-time payments or transfers for capital projects, employee retirements or debt service. The Finance Department will continue to study revenue options and enhancements to offset the decline in future revenues. Residual budget is unused budget rolled forward to be utilized in the subsequent year. Page 73 2006 Final Budget Section IV: Financial Plan Forecasting models have been used to assist in fiscal planning since 1989. Models have allowed analysis of alternative actions in funding programs during the development of the budget. The model accents the continuing need to control the per capita rate of expenditures reflected in the preceding pages. It is this model that created cautious funding decisions in spite of an apparent high rate of economic growth in the late 1990's. Continued caution will be required to anticipate and manage the effects of current and future legislative actions to avoid service reductions for budgetary reasons. The following graph reflects the six -year planning forecast on the subsequent page. If current trends continue, fund balance will decrease to 2.257o by the end of 2008. Revenue has been estimated realistically based on anticipated economic growth, planned annexations, and considering the affects of voter initiatives. Should growth remain slower than anticipated the adverse affect on fund balance may be greater than predicted. Revenues from property taxes are increased at 1% plus the addition of new construction and annexations. Initiative 747 went before the voters in November 2001 and passed. The initiative limits the increase in property taxes to the lesser of 1% or inflation. Assessed valuation for the City is expected to grow by the rate of 6%. However, since the City may not increase property taxes greater than 1%, it is anticipated that the levy rate will decrease as assessed value increases. Voters passed a six - year levy lift for property taxes in November 2004. All revenue gained from this measure will be dedicated to improve local streets and will not offset the erosion of fund balances in the General Fund. $60,000,000 $48,000,000 $36,000,000 $24,000,000 $12,000,000 $ (12,000,000) Six Year Planning Forecast onnc_onii 2006 2007 2008 2009 2010 2011 ■Total New Revenues ■Total Expenditures ❑Revised Fund Bal.* This analysis reflects the position of the City if no adjustments are made on the expenditure side and other revenue does not grow at a rate necessary to offset the slower growth rate from property taxes. The City is addressing the long-term revenue short fall through concerted efforts with other jurisdictions. At this time, however, the exact adjustments that will be necessary are unknown. As mentioned, the City has taken into account the statewide initiative in forecasting property taxes. The issue that develops when property tax increases are held to 1% is that costs are not. Costs such as employee benefits, negotiated labor contracts, services and supplies continue to increase at a greater rate. Fuel, professional services, and healthcare costs are good examples. The shortfall then has to be made up by increases in sales tax collection and population growth. The City has been able to maintain the existing level of service, in light of legislative action, because the economy is Page 74 2006 Final Budget Section IV: Financial Plan growing at rates sufficient to offset the limits placed on property taxes. Sales tax revenue growth for 2006 is budgeted higher than 2005. Sales tax revenue needs to grow at a rate that will make up the revenues lost from property tax declines. If not, the City will then have to make some different choices in the delivery of basic levels of services. General Fund Revenue and Expenditure Forecast 2006 - 2011 Total Taxes Total Lic & Per Totallntergovt Total Chg/Sery Total Fines Total Misc Rev Total Other Rev Total New Revenues 2006 2007 2008 2009 2010 2011 $ 37,882,000 $ 39,310,740 1,612,000 1,467,080 3,157,500 3,279,455 2,076,000 2,169,420 852,500 890,750 938,300 956,828 $ 40,644,295 $ 42,011,936 1,472,262 1,477,547 3,349,912 3,422,972 2,267,044 2,369,061 930,721 972,491 975,752 995,082 $ 43,415,181 $ 44,855,641 1,482,938 1,488,437 3,498,741 3,577,327 2,475,669 2,587,074 1,016,141 1,061,755 1,014,826 1,034,992 60,000 61,200 62,424 63,672 64,946 66,245 $ 46,578,300 $ 48,135,473 $ 49,702,410 $ 51,312,762 $ 52,968,440 $ 54,671,471 Mayor & Council $ 516,200 $ 544,900 $ 558,800 $ 573,200 $ 587,900 $ 603,200 Human Resources 3,830,300 3,904,100 3,998,300 4,094,600 4,193,300 4,294,700 Finance 927,600 950,400 973,800 997,700 1,022,200 1,047,400 City Attorney 1,316,200 1,349,300 1,383,700 1,419,000 1,455,200 1,492,300 Planning 3,795,700 3,889,000 3,984,900 4,082,900 4,183,500 4,286,600 Police 17,094,200 17,566,100 18,174,400 18,805,800 19,461,700 20,142,800 Fire 9,893,000 10,222,300 10,561,100 10,911,000 11,272,400 11,645,600 Public Works 2,631,500 2,695,100 2,762,600 2,831,600 2,902,400 2,974,900 Parks & Rec 5,025,600 5,474,500 5,606,800 5,742,400 5,881,200 6,023,500 Street 2,038,000 2,181,500 2,231,200 2,282,100 2,334,200 2,387,500 Non -Departmental 4,674,200 3,900,618 3,976,718 4,099,418 4,232,918 4,377,618 Total Expenditures $51,742,500 $52,677,818 $54,212,318 $55,839,718 $57,526,918 $59,276,118 New Rev. Balance (5,164,200) (4,542,344) (4,509,907) (4,526,956) (4,558,478) (4,604,647) Residual/Unused Budget - 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 Revised Fund Bal.* 6,405,600 3,863,256 1,353,348 (1,173,607) (3,732,085) (6,336,732) % Fund Balance 11.02% 6.83% 2.44% -2.1597 -6.9497 -11.97% Total $ 58,148,100 $ 56,541,073 $ 55,565,666 $ 54,666,110 $ 53,794,832 $ 52,939,386 Key Assumptions: Inflation Rafe 2% Population Growth Rafe 2.5% Estimated Personnel Increases 2.25-3.5%C0LA Property Tax Increase 1%, plus new construction * Includes Designated Fund Balance of $4,850,700 for cash flow purposes and funding employee leave balances at retirement. Page 75 2006 Final Budget Section IV: Financial Plan Current and Potential Legislative Action As previously mentioned, there have been several legislative actions at the state level that have permanently reduced sales tax revenues for the City of Auburn. This legislation and other pending legislation, including federal legislation, 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: During the 1995 legislative session, legislation was passed to exempt the purchase and lease of manufacturing equipment from state and local sales taxes. In the 1996 session, further legislation was enacted exempting sales taxes on research and development and on the retooling of manufacturing equipment. The impact of this legislation had been offset by a local strong economy and low unemployment rates. Current sales tax revenues are anticipated to grow in spite of past legislative effects. It is anticipated these revenues will grow at 4.5% annually from 2006 through the year 2011. Initiative 695: 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 the revenue losses. The City of Auburn received approximately $200,000 in 2001 and 2002. Early in 2003, the State discontinued this funding assistance. Initiative 747: This initiative went before the voters of the state in November of 2001 and was approved. Property tax increases are now limited to the lesser of one percent or inflation. The impact of this initiative on the City was estimated to be approximately $100,000 in 2002 and accelerates each year to have an annual impact of well over $1 million by 2009. Initiative 776: 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. The loss to the City street program is approximately $450,000 annually. The graph on the following page is a summary of losses to the City from legislative and voter initiative actions. SST: In 2003 the Legislature enacted Senate Bill 5783 to adopt several provisions of the Streamlined Sales and Use Tax Agreement. The agreement attempts to create a Sales Tax collection system that is uniform across all States. Unfortunately Washington State will need to change from a point of sale collection process to a point of delivery collection process. Analysis done on this has shown the City of Auburn will lose up to $1.2 million per year. Mitigation discussions are underway with the Department of Revenue. Page 76 2006 Final Budget Section IV: Financial Plan City of Auburn Tax Loss 1996-2006 $23.4 Million $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 n 416,000 $1,000,000 $500, 000 675,000 757,000 977,000 $0 432,640 1,178,000 449,946 467,9 1,018,000 7 n 1 4I 0,000 45l y'o0'0 4I50,000 450,0010 110,000� 1 1113,333 114,466— 111,100 112,211 769,376 784,763 800,459 816,468 832,797 — 43 486,661 506,128 526,373 547,428 569,325 124,000 1,016,000 1,000,000 1,000,000 ®Sales Tax on Manufacturing Equipment ❑Referendum 47 (4%) ❑ 1-695 01-747 (1%) 01-776 County Motor Vehicle Long -Term Debt Obligations and Debt Capacity Like private citizens, municipalities must sometimes borrow funds to pay for large purchases like capital equipment and capital projects. As in the private world, the ability to borrow depends upon the borrower's ability to pay the loan back, as indicated by means of credit ratings, potential future earnings, etc. Unlike private citizens and companies, public entities have the additional parameters of statutory limits on borrowing, as measured by set percentages of assessed value and ratios of revenue to operating expense. Debt incurred by a 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. There are three types of bonds issued by the City of Auburn, differentiated by the basis of the guarantee of payoff to the investor. General Obligation or "GO" Bonds are based on the tax base or the assessed value of the municipality. When issuing a GO Bond, the City is pledging its future taxing powers to pay off the debt. GO Bonds can also be issued as a voted "levy" when 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 has a LID Guarantee Fund; a Page 77 2006 Final Budget Section IV: Financial Plan reserve fund that guarantees LID Bonds. The City's outstanding LID Bond debt currently amounts to $813, 632. L.I.D. Bonds Year Principal Interest Total 2006 41,808 43,075 84,883 2007 42,924 40,639 83,562 2008 44,095 38,144 82,239 2009 45,325 35,593 80,917 2010 45,234 32,979 78,213 2011+ 594,246 234,927 829,173 Totals $ 813,632 $ 425,357 $ 1,238,987 General Obligation Bonds: 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 1.57o may be authorized by City Council without a vote and are referred to as Councilmanic Bonds; however, any indebtedness available without a vote is proportionately reduced by any indebtedness with a vote in excess of 1%. The City may also levy, with a vote of the people, up to 5% of taxable property value for utility or open space and park facilities purposes. Any excess will proportionately reduce the margin available for general purposes. Total general obligation debt cannot exceed 7.5% of the value of property. The City debt obligations are well within the statutory limits for debt capacity. The chart below summarizes the City's current debt obligations by type of debt and legal limit. The City issued $4 million of general obligation debt in 1998 to provide funds to pay the cost of constructing a library to be owned and operated by the King County Library System. The City also issued $1.655 million in general obligation debt in 1999 to pay the construction cost of hangars at the Auburn Airport. Additional GO debt includes a bond issue from the Valley Communications Center Development Authority in 2000. The City is contracted to pay 20% of the ValleyCom debt service over a 15-year period. The City currently has an Al rating from Moody's. Page 78 2006 Final Budget Section IV: Financial Plan General Obligation Bond Debt (In Thousands) Without With Utility Open Space a Vote a Vote Purposes & Parks 1.50% 1.00% 2.50% 2.50% Total Bonding Capacity $70,156 $46,771 $116,927 $116,927 $350,782 Bonds Outstanding 6,403 - - 6,403 Net Capacity $63,753 $46,771 $116,927 $116,927 $344,379 Revenue Bonds: The City has approximately $7 million of principal in utility revenue bonds outstanding that are being repaid by revenues from utility funds. In 1996, the Water utility changed the rate structure based on the outcome of a rate study. Water and Sewer increased rates in 2001 and 2002 based on a cost of service study. Only Sewer raised rates in 2003. Storm had a one-time increase in 2000. There were no utility rate increases in 2004. Water and Storm rates increased effective January 1, 2005. Rates are reviewed on an annual basis to be sure they provide for operations and capital expenses. There are no known rate increases for 2006. All proceeds from the sale of bonds were used to improve and extend the existing municipal water and storm water systems. The water utility has used some of the bond proceeds to assist in the construction of facilities necessary to sell water to several neighboring communities thus increasing revenues. Other facilities constructed include reservoirs, wells, corrosion control facilities and water lines. The Storm Drainage Fund was created in 1988 and began collecting fees with the intent of creating infrastructure. With the completion of the Storm Water Comprehensive Plan, the City began implementing the plan in 1997. The bond proceeds, along with working capital, were used for central storm drainage improvements identified in the plan. In 2005 the City refunded $2,855,000 of the 1997 revenue bonds in order to lower the interest rate. It is estimated the present value savings will be $154,606.91. The City is also in the process of refunding a portion of their GO Bonds. The City has established a coverage ratio of 1.25 for the utility revenue bonds, where the net utility operating revenues will exceed 1.25 times the maximum annual utility revenue bond debt service cost. The annual debt service payment is paid from the utility user or system development fees. Moody's has rated utility revenue bonds A1. The following debt payment schedules are for all outstanding debt including utility revenue bonds. Page 79 2006 Final Budget Section IV: Financial Plan Revenue Bonds General Obligation Bonds Year Principal Interest Total Principal Interest Total 2006 $1,115,000 $334,293 $1,449,293 $373,000 $310,812 $683,812 2007 1,175,000 277,393 1,452,393 395,000 292,774 687,774 2008 1,235,000 217,418 1,452,418 422,000 273,664 695,664 2009 1,295,000 158,218 1,453,218 445,000 253,065 698,065 2010 275,000 95,088 370,088 469,000 232,800 701,800 2011+ 1,925,000 313,688 2,238,688 4,299,000 973,398 5,272,398 Total 1 $7,020,0001 $1,396,0981 $8,416,0981 $6,403,0001 $2,336,513 $8,739,513 Public Works Trust Fund Loan Debt Year Principal Interest Total 2006 $435,568 $48,138 $483,706 2007 435,568 44,918 480,486 2008 435,568 41,697 477,266 2009 435,568 38,477 474,046 2010 435,568 35,257 470,825 201 1 + 4,452,631 177,373 4,630,004 Total 6,630,471 $385,860, $7,016,333 Fiscal Capacity: General Fund The City utilizes a range of strategies to maintain its fiscal security. Several of the financial policies are based on this strategy. First, the City maintains fund balances sufficient to meet the General Fund cash flow needs and estimated employee retirement cash outs for the current year. This amounts to about 7% to 10% of the General Fund. In good economic times, this fund balance can be budgeted higher than when the economy takes a turn for the worse. This balance serves as the first line of defense against a sudden and significant economic downturn. However, revenues are forecast moderately. This not only provides protection from needing to rely on the fund balance, it has provided a higher fund balance than originally budgeted, augmenting reserves. The City has a Cumulative Reserve Fund for two purposes. First, it allows the City to build funds for needed capital projects without having to rely exclusively on debt. Secondly, it provides long-term stability to City finances as a counter -cyclical balance. Money is put aside in good years (from higher than 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. Page 80 2006 Final Budget Section IV: Financial Plan Finally, the City has reserved an amount of taxing and other revenue capacities for worse case circumstances. These capacities are: User Fees: There are several categories of user fees that could be increased to capture a larger share of associated costs. B&O Tax: The City has the ability, but has chosen not to levy a Business and Occupation Tax on gross business receipts. This authority applied conservatively would yield about $1,000,000 per year. At higher rates, as much as $2,000,000 per year could be realistically achieved. Business Licensing: Some jurisdictions have used business licensing as a means of generating additional revenues. A very aggressive program could yield as much as $750,000 per year. 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, working capital should not grow or decline and expenses and revenues should balance. However, working capital should accumulate to a level sufficient for at least three purposes: 1. Provide a cushion or a contingency for unforeseen needs and emergencies. 2. Provide adequate security for long-term debt. 3. Allow for a capital development program to reduce the need for borrowing. The trend for working capital in each of the City's proprietary funds is found on the following page. It should be noted that data for 2005 and 2006 are budget figures while the data for previous years are actual figures. The Water Fund continues with an aggressive capital program. The increases in 1997 and 1999 working capital were from bond proceeds received during those years to construct new joint facilities, research water rights and availability, build new pump stations, drill new wells, update worn out facilities, and construct a corrosion control facility. Public Works Trust Fund Loans in 1999 and 2001 funded 90% of the corrosion control facility. Public Works Trust Funds in 2002 funded 90% of recoating of three reservoirs. The working capital will decrease as projects are completed. A portion of the 1997 Revenue Bonds was refunded during 2005 in order to lower interest rate. There was a buildup of working capital in the Storm Drainage Fund prior to 1996 that was necessary in order to finance a five-year capital program planned for that utility. Working capital in 1997 and 1998 began to decrease due to an aggressive capital improvement program. An increase in 1999 was from Page 81 2006 Final Budget Section IV: Financial Plan the issuance of revenue bonds late in the year. 2005 and 2006 reflect significant decreases in working capital as scheduled projects are completed. Storm rates increased January 1, 2005. The increase in Sewer working capital at the end of 1998 was from the sale of facilities to King County and a rate increase. The fund sold an estimated $3.8 million in facilities. $1.4 million was received in 1997 and the balance was paid for as customers connected to the system over several years. The Sewer Fund increased rates mid 1998 and in January 2000, 2001, 2002 and 2003 at 3% each year. This increase was used to build up capital for upcoming projects. As the projects have been completed the decreases are reflected in the ending working capital. Working capital in the Solid Waste Fund increased in 1997-1998 due to increased service rates. The City entered into a new contract for garbage disposal services beginning January 2002. Rates were set to recover the cost of the service and encourage recycling efforts. There is adequate fund balance at this time so rates are not expected to increase for residential customers in 2006. The rates are being amended to conform to the actual cost of service for commercial and roll -off customers (Ord. 5885, effective 2/O1 /05). The increase in Equipment Rental working capital prior to 1996 was due to rate changes and also to the addition of reserves for those Fire and Police vehicles that were placed in the fund at that time. During 1997 and 1998 interfund rental rates were decreased 20% and 157o respectively because reserves were considered to be adequate at that time. Rates were again reduced in 2002 but were raised again in 2003 when an analysis of the fund revealed capital replacement was being under funded. A three-year increase in rates, charged to other City departments, will recoup under funding of the capital replacement component of the equipment rental rates. 2005 was the last year that the shortfall was collected from other City departments. The Golf Course has had ongoing course improvements that have increased capital costs but improvements to the course are being noted with increased admissions. Studies were completed in 2005 on the feasibility of building a Clubhouse and Restaurant at the Golf Course. Construction for the Clubhouse is budgeted in 2006. The Airport had been experiencing a continuing loss from operations. The Airport completed the fueling facility and re -roofing of the hangars in 1999 in efforts to enhance lease and rental revenues. New hangars were completed in 2000. The large increase in 1999 is from the issuance of General Obligation debt to construct the hangars. Revenue from the new hangars will service the debt as well as increase revenue in future years. Working capital decreased in 2002 due to improvements to older hangars. The Airport entered into several long-term land leases in 2001 that will result in private development and increased revenue from the leases. Since 2004 the City has contracted the Airport to an outside manager. The Cemetery completed several improvements in 1999 and 2000, including an area with over 1,000 ground burial spaces and a Centennial Niche Wall. Landscaping and irrigation improvements are ongoing. The 2006 budget funds construction of a Mausoleum and Niche Wall. The Commercial Retail fund was established in 2003 for the improvement, leasing and management of approximately 14,000 square feet of commercial space in the Auburn Station. The fund accounts for revenue and expenses to redevelop downtown through the creation of retail, office and educational space. The space is expected to be fully leased in 2006. Information Services became an Internal Service fund in 2005. Charges to departments cover the full cost of operations and replacement of equipment. Working capital is expected to increase in 2006 as replacement funds are accumulated. Page 82 2006 Final Budget Section IV: Financial Plan Working Capital 1994-2006 Proprietary Funds Water Sewer Storm Drainage Solid Waste Airport Cemetery Golf Course Commercial Retail Equipment Rental Information Services Actual: 1994 $1,781,605 $2,403,098 $2,894,298 $1,061,252 $316,610 $234,900 $284,683 - $1,109,545 - 1995 1,878,543 2,621,593 3,478,896 1,240,084 349,514 249,610 130,804 - 1,560,454 - 1996 899,727 2,892,891 4,249,043 1,565,470 398,953 357,113 210,003 - 1,956,755 - 1997 4,172,203 4,850,288 3,940,962 1,839,422 392,046 316,369 134,278 - 2,389,468 - 1998 1,217,715 5,319,247 2,958,986 2,162,067 73,968 275,112 118,303 - 2,597,764 - 1999 5,270,987 6,532,437 5,188,879 2,782,048 1,342,537 296,208 213,284 - 2,656,196 - 2000 3,435,343 7,295,016 4,742,243 3,497,725 357,868 340,948 166,079 - 3,370,140 - 2001 2,666,189 8,127,088 4,183,961 3,410,540 260,890 329,044 199,754 - 3,863,699 - 2002 5,464,177 9,081,382 4,410,775 3,675,900 157,253 335,524 316,305 - 3,671,788 - 2003 7,215,032 10,368,678 4,567,828 3,435,938 298,836 392,475 243,357 191,358 3,907,419 - 2004 8,554,976 11,903,336 5,111,165 3,289,301 334,315 425,945 90,114 46,655 4,508,076 - Act Budget: 2005 5,716,376 7,698,136 2,525,765 2,710,501 374,615 341,145 306,614 76,655 4,959,976 549,C00 Budget: 2006 $4,763,676 $3,525,436 $1,492,065 $2,572,801 $333,215 $384,145 $372,914 $30,555 $5,311,376 $720,500 Proprietary Funds - Working Capital City of Auburn: 2002-2006 $12,000,000 $10,000,000 $8,000,000 ■ 2002 $6,000,000 ■ 2003 $4,000,000 ■ 2004 ❑ 2005 $2,000,000 ■ 2006 rim $0 E U Q o c 2006 Final Budget Section IV: Financial Plan CITY OF UBURN * MORE THAN YOU IMAGINED Page 84 2006 Final Budget Section V: City Operations SECTION V: CITY OPERATIONS This section and the next will describe the budget as an operational guide to the City and its services, summarizing the current and planned operations of the City. Following that, the Baseline Budget Section provides a department -by -department description of City operations. Since the operations of the City are influenced by its structure, this section will focus on the manner in which the financial resources of the City are allocated within that administrative structure to various competing purposes. The first part of this section (relating to City structure) will address the manner in which the budget resources are allocated to City programs from various perspectives. This section then provides greater detail on the use of General Fund resources identifying budget allocations among the different services or cost centers within General Fund departments. The manner in which administrative costs are accounted for among the various funds is also presented. Finally, this section addresses the use of personnel resources, which are assigned to various functions. The table below provides a cross-reference of the relationships between funds and City structure. City Funds are represented along the horizontal axis of the table while City structural divisions lie along the vertical axis. Boxes indicate how money from various City funds is allocated to support distinct City administrative divisions. Only those administrative divisions with multiple allocations are illustrated. Relationship between Fund and City Structure Solid Golf Info Equipment General Water Sewer Storm Waste Airport Cemetery Course Svc Rental Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Human Resources Finance Legal Engineering Parks Information Services Equip Rental Page 85 2006 Final Budget Section V: City Operations City Organization The organization of a city can be expressed in a variety of ways depending on the context. This Budget presents three different organizational perspectives. 1. Financial Structure: The City of Auburn uses the type of budget structure that is directly related to the accounting structure prescribed by state law for cities. It conforms to Generally Accepted Accounting Principles and separates the structure of the city into different funds. The establishment and separation of funds is based on accounting principles, and only secondarily reflects functional or administrative concerns. 2. Functional or Proqram Structure: A city can also be organized by what it does or the services it provides. This type of organization would identify the full costs of various activities provided, irrespective of where those activities may be administratively located or how the expenditures are usually accounted. This type of budget would reflect cost accounting principles. 3. Administrative Structure: The most common way to view a City structure is by the way it is organized administratively. Organizational units are determined by what functions can be most effectively grouped into organizational relationships. It is often defined by reporting relationships. The financial structure was presented in the Financial Plan Section IV of this document. Section V, City Operations, presents the same budget data based on the two other organizational perspectives: administrative structure and functional or program structure. This section also presents staffing of the City as allocated. One of the reasons it is useful to view the City structure in a variety of ways is to clarify how administrative expenses are handled and to illustrate how the accounting of these expenses affect the cost of various services. In the budget, administrative services are charged against the fund they benefit rather than the General Fund department providing those services. For example, the cost of personnel services to the water utility is charged to the Water Fund even though the Human Resources Department, which is part of the General Fund operation, incurs those costs. In the various General Fund departments, the administrative costs are not allocated to each department. Civil Service costs are reported as part of the Human Resources Department not the Police Department. Consequently, expenditures in the General Fund do not include administrative costs. The reason for this difference is associated with the principles of governmental accounting, which require the General Fund to be accounted for as a whole and require the separation of Proprietary Fund costs from General Fund accounts. Certain activities occurring in special revenue funds and capital funds are charged for administrative costs. Legal Structure The City of Auburn 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 department heads 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. Since 1998, the City has had an elected Judge. The position is elected at large and serves a four-year term. The Mayor develops and proposes the budget while the Council reviews and modifies the proposed budget, as it deems appropriate. The optional municipal code confers a limited form of "home rule" to those municipalities organized under its provisions. Page 86 2006 Final Budget Section V: city Operations CITY OF AUBURN 2006 ORGANIZATION CHART Citizens Judge I I Mayor Administrative Services Human Resources Finance Legal Information Services Public Services I I Public Safety Planning j Fire Parks & Police Recreation City Council Boards & Commissions Airport Advisory Board Arts Commission Auburn Tourism Board Cemetery Board Civil Service Commission Human Services Committee LEOFF Board Parks Board Planning Commission Sister City Committee Urban Tree Board White River Valley Historical Society Public Works Page 87 2006 Final Budget Section V: City Operations Administrative Structure Perhaps the most common way of viewing the organization of the City is by administrative structure. The opposite page presents the budget from this perspective. The administrative structure is based upon the reporting relationships - what people or functions are accountable to whom. 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 the City 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. The organizational chart at the start of this section of the budget illustrates this structure. The ten departments (including the Mayor) are: 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. The Communications and Community Relations division provides central administrative services such as communication, printing and mailing services. Human Resources: This department provides centralized personnel services to all City services, administers the Auburn Municipal Court, and provides risk management services throughout the City. Human Resources also include the Civil Service Division, which applies to Police and Fire services. Beginning in 2006 this department will oversee the Building Maintenance Division. Finance: Provides centralized budgeting and financial reporting services to all City departments. Finance also provides other central administrative services such as billing of City utilities. City Attorney: Provides centralized legal and City Clerk services to all City Departments. Information Services: Provides oversight for all technology and media production for the City Line Departments: Planning and Community Development: Planning and Community Development administers the City's Community Development Block Grant. The Permitting and Inspections division are also centralized in the Planning department. In 2006 the Building maintenance division will be moving to Human Resources. Police: Provides all police services, including Auburn jail services. Fire: Provides all fire, emergency medical, and hazardous material services to the City. Public Works: Includes engineering, all utilities, equipment rental and streets. Parks: Provides recreational services, and maintains park facilities. Parks includes providing senior citizen services and the management of the Cemetery and Golf Course. Costs are allocated to the units on the facing page. Expenditures are accounted for on the basis of where the authority for the expenditure lies rather than by the fund or function. Page 88 2006 Final Budget Section V: City Operations Costs by Administrative Structure Mayor & Council Human Resources Finance Dept Airport City Attorney Planning & Community Dev Planning & Prop Mgmt Comm Devi Block BIA/Tourism Commercial Retail Police Dept Fire Dept Operations Public Works Dept: Public Works Street Street Construction Water Utility Sewer Utility Storm Drainage Utility Solid Waste Utility Parks Dept: Parks & Recreation Op. Parks Construction Cemetery Golf Course Total Operations 2003 2004 2005 2005 2006 7. Actual Actual Budget Est Actual Budget Share $ 602,736 $ 615,733 $ 534,400 $ 534,400 $ 516,200 0.3% 1,804,577 1,870,798 2,431,700 2,326,700 3,830,300 2.2% 1,672,063 1,244,684 825,300 825,300 927,600 0.5% 880,568 1,293,106 756,700 756,700 834,700 0.5% 980,335 947,449 1,282,100 1,174,500 1,316,200 0.8% 3,024,910 3,458,067 4,929,800 4,545,700 3,795,700 2.2% 459,988 421,726 485,300 485,300 454,000 0.3% 106,382 180,700 125,500 125,500 86,500 0.1% 951,339 204,873 269,600 269,600 116,800 0.1% 12,824,448 14,451,268 15,887,900 15,800,500 17,302,500 10 1 % 8,121,056 8,867,592 9,049,700 9,013,400 9,893,000 5.8% 1,877,405 2,281,407 2,540,700 2,473,700 2,631,500 1.5% 1,721,409 2,077,794 2,075,000 2,075,000 2,038,000 1.2% 2,605,133 3,111,497 12,548,783 12,548,783 8,799,000 5.1% 5,959,000 7,609,477 10,391,100 10,391,100 9,032,700 5.3% 10,187,120 12,987, 610 19,502,000 19,502,000 19,148,700 1 1 .2% 3,241,112 3,512,269 6,590,400 6,590,400 5,082,700 3.0% 8,534,988 8,652,673 9,190,100 9,190,100 9,212,700 5.4% 4,315,415 4,477,383 5,043,860 4,914,160 5,050,600 3.0% 187,981 1,030,553 660,000 400,000 2,200,000 1.3% 608,375 645,742 776,800 762,800 1,271,900 0.7% 1,104,201 1,131,129 988,000 912,600 4,997,400 2.9% 71,770,544 81,073,530 106,884,743 105,618,243 108,538,700 63.4% Other Funds: Non -Departmental 3,551,443 4,045,988 12,315,000 11,438,400 4,674,200 2.7% Transfers/Other 4,137,899 2,373,117 3,489,600 3,180,000 2,457,000 1.4% Debt Service 305,350 306,938 304,500 304,500 306,200 0.2% Capital 3,924,340 1,428,107 12,361,800 12,038,000 792,000 0.5% Internal Service 2,088,635 2,354,353 4,404,300 4,248,800 6,435,200 3.8% Fiduciary/Trust 280,402 325,639 344,500 344,500 388,500 0.2% Reserves: General Fund 18,496,495 20,702,250 8,947,390 11,569,800 6,405,600 3.7% Airport W/C 298,836 334,315 374,615 374,615 333,215 0.2% Utilities W/C 25,587,476 28,858,778 18,650,778 18,650,778 12,353,978 7.2% Information Services - - 549,000 549,000 720,500 0.4% Equipment Rental W/C 3,907,419 4,508,076 4,959,976 4,931,076 5,311,376 3.1% Cemetery W/C 392,475 425,945 341,145 355,145 384,145 0.2% Golf Course W/C 243,357 90,114 300,614 342,814 372,914 0.2% Commercial Retail W/C 191,358 46,655 76,655 76,655 30,555 0.0% Construction Reserves 13,930,030 13,852,020 8,099,811 7,655,811 7,208,811 4.2% Other 17,207,639 17,914,925 14,392,652 14,702,252 14,444,252 8.4% Total Funds $ 166,313,698 $ 178,640,749 $ 196,797,079 $ 196,380,389 $ 171,157,146 100.0% * Street Construction includes Fund 103 for Local street improvements beginning in 2005. Page 89 2006 Final Budget Section V: City Operations Functional Structure Another way of viewing the organizational structure of the City is by the services it provides. The page opposite accounts for the various activities of the City from this perspective. Data on this page reflects cost accounting principles rather than the state BARS system upon which the budget is based. Internal Service and Debt Service Funds are separated from the various functions since these accounts would double account expenditures made for that purpose. Reserves and working capital have also been excluded in order to identify the planned expenditures by each category. Administrative costs are grouped with the costs of the service rather than with the related administrative unit, as it would be identified under administrative structure. For example, the administrative expenditures made by the Finance Department in order to provide police services, are accounted for under police services. Consequently, administrative units that are mainly administrative in character, such as finance, personnel, etc., are not listed on the table; those costs are allocated to the appropriate service. The table groups various activities of the City into several broad categories: Public Safety: Including police and fire services. Public Services: Including all utilities, transportation and the cemetery. Quality of Life: Including planning, engineering, recreation, and building and land use regulation. 2006 Budget by Function Public SeMce- Administration Transportation 2 9% 9.4% Public SeMce- Utilities/Cemetery Other 35.4% 12.2% Quality of Life 16.5% Public Safety 23.6% Page 90 2006 Final Budget Section V: City Operations Budget by Function or Program 2003 Actual 2004 Actual 2005 Adj Budget 2005 Est Actual 2006 Budget 70 Share Public Safety: $ 22,035,773 $ 24,654,032 $ 26,685,900 $ 26,486,600 $ 29,215,000 23.6% Fire 8,121,056 8,867,592 9,049,700 9,013,400 9,893,000 8.0% Police, Court, Probation 13,914,717 15,786,440 17,636,200 17,473,200 19,322,000 15.6% Public Services: 33,737,706 39,890, 169 61,830,883 61,816,883 55,420,400 44.8% Cemetery 608,375 645,742 776,800 762,800 1,271,900 1.0% Transportation: 5,207, 110 6,482,398 15,380,483 15,380,483 11,671,700 9.4% Airport 880,568 1,293,106 756,700 756,700 834,700 0.7% Streets 1,721,409 2,077,794 2,075,000 2,075,000 2,038,000 1.6% Street Construct. 2,605,133 3,111,497 12,548,783 12,548,783 8,799,000 7.1% Utilities: 27,922,221 32,762,029 45,673,600 45,673,600 42,476,800 34.4% Utility Services 19,387,233 24, 109,356 36,483,500 36,483,500 33,264, 100 26.9% Water 5,959,000 7,609,477 10,391,100 10,391,100 9,032,700 7.3% Sewer 10,187,120 12,987, 610 19,502,000 19,502,000 19,148, 700 15.5% Storm Drainage 3,241,112 3,512,269 6,590,400 6,590,400 5,082,700 4.1% Solid Waste 8,534,988 8,652,673 9,190,100 9,190,100 9,212,700 7.5% Quality of Life: 12,027,623 13, 185,838 15,042,760 14, 126,560 20,375,600 16.5% Recreation: 5,607,598 6,639,065 6,691,860 6,226,760 12,248,000 9.9% Golf Course 1,104,201 1,131,129 988,000 912,600 4,997,400 4.0% Parks 4,315,415 4,477,383 5,043,860 4,914,160 5,050,600 4.1% Parks Construct. 187,982 1,030,553 660,000 400,000 2,200,000 1.8% Community Develop: 6,420,025 6,546,773 8,350,900 7,899,800 8,127,600 6.6% Planning/Prop Mgmt 1,490,713 1,698,839 2,454,000 1,997,900 2,396,500 1.9% Building & Permits 1,534,197 1,759,228 2,475,800 2,547,800 2,442,300 2.0% Engineering 1,877,405 2,281,407 2,540,700 2,473,700 2,631,500 2.1% Com. Dev. Block Gr. 459,988 421,726 485,300 485,300 454,000 0.4% Commercial Retail 951,339 204,873 269,600 269,600 116,800 0.1% BIA/Tourism 106,383 180,700 125,500 125,500 86,500 0.1% Total Expenses: 67,801,103 77,730,039 103,559,543 102,430,043 105,011,000 85.0% Other: 18,257,510 14,177,633 36,544,900 34,742,400 18,580,800 15.0% Administration 3,969,441 3,343,492 3,325,200 3,188,200 3,527,700 2.9% Non -Departmental 3,551,443 4,045,988 12,315,000 11,438,400 4,674,200 3.8% Transfers/Other 4,137,899 2,373,117 3,489,600 3,180,000 2,457,000 2.0% Debt Service 305,350 306,938 304,500 304,500 306,200 0.2% Capital 3,924,340 1,428,107 12,361,800 12,038,000 792,000 0.6% Internal Service 2,088,635 2,354,353 4,404,300 4,248,800 6,435,200 5.2% Fiduciary 280,402 325,639 344,500 344,500 388,500 0.3% Grand Total $ 86,058,613 $ 91,907,671 $ 140,104,443 $ 137,172,443 $ 123,591,800 100.0% "Does not include Reserves Page 91 2006 Final Budget Section V: City Operations Departmental Expenditures by Cost Center: General Fund The table opposite 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. The total public safety budget, which includes Police, Fire, Court, Probation and Civil Service, is 50% of the General Fund. Police services are 29.47o of the General Fund, of which the largest police program is operations. Jail services are 5.8% of the total General Fund, while Municipal Court and Probation Services are 3.5%. Fire services account for 17% of the General fund with the bulk of these funds committed to fire suppression services. The remainder of the General Fund is dispersed among a variety of services. Approximately 8.67o is allocated to recreation (including .7% for senior services), about 3.5% for street maintenance, 4.5% for engineering, and 6.5%for planning, building code administration, permitting and community development. The pie chart below depicts General Fund expenditures exclusive of fund balance, which changes the percentages as stated on the following table. General Fund Expenditures by Cost Center City Attorney Planning Human Finance 2.5% 7.3% Resources 1.8% 7.4% Mayor/ Police Council 33.1% 1.0% Non -Dept 9.0% Streets 4.0% Fire Parks 19.1 % 9.7% Public Works 5.1 % Page 92 2006 Final Budget Section V: City Operations General Fund -Cost Center 2003 2004 2005 2005 2006 7. (includes tuna balance) Actual Actual Budget Est Actual Budget Share Mayor & Council: City Council Operations Mayor Total Mayor & Council Human Resources: Court Probation Administration Civil Service Comm. Building/Maintenance Total Human Resources Finance: Administration Budget, AccE Audit Printing Information Systems Total Finance City Attorney: City Attorney City Clerk Total City Attorney Planning: $ 143,449 $ 174,656 $ 176,900 $ 176,900 $ 216,100 0.47o 459,287 441,077 357,500 357,500 300,100 0.57o 602,736 615,733 534,400 534,400 516,200 0.9% 687,893 933,971 1,157,100 1,049,300 1,341,900 2.37o 402,376 401,201 591,200 625,300 677,600 127o 663,881 490,721 636,200 606,000 718,200 127o 50,427 44,905 47,200 46,100 49,500 0.1% 1,043,100 1.87o 1,804,577 1,870,798 2,431,700 2,326,700 3,830,300 6.67o 176,013 216,555 267,200 267,200 268,900 0.57o 407,602 465,924 558,100 558,100 658,700 1.1% 178,759 - - - - 0.0% 909,689 562,205 0.0% 1,672,063 1,244,684 825,300 825,300 927,600 1.67o 699,304 678,581 927,500 834,300 959,600 1.77o 281,031 268,868 354,600 340,200 356,600 0.69r 980,335 947,449 1,282,100 1,174,500 1,316,200 2.39r Property Mngmnt 995,426 1,185,426 1,763,100 1,471,800 1,741,000 3.1% Permits & Inspection 764,015 887,975 1,042,700 957,900 1,399,200 2.47o Building/Maintenance 770,182 871,253 1,433,100 1,436,800 - 0.0% Social Services & Health 495,286 513,413 690,900 679,200 655,500 1.1% Total Planning 3,024,909 3,458,067 4,929,800 4,545,700 3,795,700 6.59r Police: Administration 1,909,480 2,172,893 2,567,500 2,616,900 3,234,500 5.69r Operations 5,824,115 6,367,511 7,080,400 7,039,600 7,107,300 12.27o Investigation 1,772,826 1,947,026 1,960,600 1,960,600 2,142,500 3.79r Comm. Programs Unit 287,707 305,266 330,700 328,700 547,800 0.9% Support 518,798 523,718 630,100 630,100 703,300 127o Jail 2,396,002 2,989,924 3,117,900 3,023,900 3,358,800 5.89r Total Police 12,708,928 14,306,338 15,687,200 15,599,800 17,094,200 29.49r Fire: Administration 329,166 425,208 408,800 403,800 933,100 1.69r Fire Suppression 6,449,921 6,944,760 7,085,100 7,030,800 7,399,500 12.69r Prevention & Investig. 559,948 586,959 608,100 608,100 617,100 1.1% Training & Facilities 708,810 846,636 843,200 843,200 834,200 1.49r Special, Disaster & Med. 73,211 64,029 104,500 127,500 109,100 027o Total Fire 8,121,056 8,867,592 9,049,700 9,013,400 9,893,000 17.09r Public Works: Engineering 1,877,406 2,281,407 2,540,700 2,473,700 2,631,500 4.59r Total Public Works 1,877,406 2,281,407 2,540,700 2,473,700 2,631,500 4.59r Parks: Administration 337,844 504,088 603,000 596,300 609,600 1.09r Senior Citizen Services 360,130 381,616 396,300 390,700 431,900 0.79r Recreation & Facilities 3,121,343 3,082,746 3,468,460 3,378,560 3,383,000 5.79r Arts Comm & Museum 474,257 496,055 551,100 523,600 601,100 1.09r Total Parks 4,293,574 4,464,505 5,018,860 4,889,160 5,025,600 8.69r Streets: Maintenance & Operations 1,534,615 1,824,102 1,744,500 1,744,500 1,751,900 2.9% Administration 186,795 253,692 330,500 330,500 286,100 0.59r Total Streets 1,721,410 2,077,794 2,075,000 2,075,000 2,038,000 3.59r Non -Departmental Transfers & Misc. 3,551,442 4,045,988 12,315,000 11,438,400 4,674,200 8.091 Ending Fund Balance 18,496,495 20,702,250 8,947,390 11,569,800 6,405,600 11.1% Total Non -Depart. 22,047,937 24,748,238 21,262,390 23,008,200 11,079,800 19.1% Total General Fund $ 58,854,931 $ 64,882,605 $ 65,637,150 $ 66,465,860 $ 58,148,100 1009r Page 93 2006 Final Budget Section V: City Operations Budgeted Position Allocation The following table presents current and past staffing as allocated by City departments. The data is presented on the basis of the City's fund structure, not on the basis of administrative structure. The graph below depicts the distribution of staffing by fund structure for 2006. The 2006 budget adds 4.25 FTE (Full - time equivalent) - 1.0 FTE in Court for a Court Clerk II and 1.0 FTE in Planning for a Senior Planner. The Information Services internal service fund is funding 1.0 Information Services Assistant for the Information Services department and 1.0 Communications Assistant, which reports to the Mayor's office in the Communications & Community Relations division. The Parks department increased a museum curator position from .50 to .75. The Building Maintenance division, including 7.0 FTE's, was moved from the Planning department to the Human Resource Department in 2005. 2006 Position Allocation Internal Service Other 5.8% 3.9% Planning 5.9% Police/ Court/Lega I 31.2% Administrative 4.7% Utilities 16.2% Fire Parks 17.8% 7.7% PW/Street 6.8% Page 94 2006 Final Budget Section V: City Operations POSITION ALLOCATION BY FUNDING Department 2002 2003 2004 2005 2006 Changes Mayor 2.57 4.00 4.00 3.20 3.20 0.00 Human Resources 5.99 5.99 5.75 5.67 11.82 6.15 Municipal Court 12.00 12.00 13.00 14.00 15.20 1.20 Finance 13.28 12.93 11.28 6.98 6.88 -0.10 Legal 11.38 11.39 11.50 11.50 11.49 -0.01 Planning 12.16 29.43 30.35 32.35 27.00 -5.35 Police 114.00 115.00 115.00 117.00 117.00 0.00 Fire 81.00 81.00 81.00 82.00 82.00 0.00 Public Works 32.68 22.52 22.79 21.44 19.81 -1.63 Parks & Rec. 33.37 36.27 36.27 35.27 35.52 0.25 Street 16.35 13.00 14.02 11.00 11.52 0.52 Sub -Total General Fund 334.78 343.53 344.96 340.41 341.44 1.03 Water 26.79 28.96 30.44 31.08 30.09 -0.99 Sewer 20.84 19.04 18.81 20.30 18.81 -1.49 Storm Drainage 19.82 19.42 19.99 22.05 19.59 -2.46 Solid Waste 5.82 5.91 6.91 6.55 6.24 -0.31 Airport 4.07 3.91 0.16 0.16 0.16 0.00 Cemetery 7.60 7.41 7.55 6.39 6.33 -0.06 Golf Course 7.05 6.09 6.10 6.09 5.96 -0.13 Communications 0.00 0.00 0.00 5.80 6.80 1.00 Information Services 0.00 0.00 0.00 3.07 11.10 8.03 Equip. Rental 6.80 8.04 8.93 9.16 8.75 -0.41 Other Funds 4.43 4.69 4.15 5.44 5.48 0.04 Sub -Total Other Funds 103.22 103.47 103.04 116.09 119.31 3.22 TOTAL FTE's 438.0 447.0 448.0 456.50 460.75 4.25 Changes in 2005 through 2006: IFTE - Full-time Equivalent) Mayor/Information Services: The Communications & Community Relations division was formed late in 2005. This new division reports to the Mayor and is budgeted in Fund 518, the Information Services Internal Service Fund. 2006 added 1.0 FTE (Communications Assistant) to this new division. Court: Added 1.0 FTE (Court Clerk II) in 2006 budget. Police: During 2005 reduced Parks and increased Police by 1.0 FTE. Added 1.0 FTE to Police in 2005 to backfill for TNET officer. Parks: Increased Museum Curator position from .50 to .75 FTE in 2006. Human Resources/Planning: Moved Building division maintenance staff, 7.0 FTE's to Human Resources. Planning: Added 1.0 FTE (Senior Planner) in the 2006 budget. Information Services: 1.0 FTE (Information Services Assistant) was added in the 2006 Budget. *Does not include seven Council positions. Page 95 2006 Final Budget Section V: City Operations CITY OF UBURN * MORE THAN YOU IMAGINED Page 96 2006 Final Budget Section VI: Baseline Budgei SECTION VI: BASELINE BUDGET Introduction This section of the budget details the City's baseline budget. As such, department or fund delineates a complete discussion of City operations. This section also takes a detailed look at departments and divisions by providing both quantitative and qualitative performance measures. This enhanced presentation is designed to focus more attention on the results and direction of City services rather than on line -item allocations. The format of this section has been designed to present the information in a functional structure beginning with the administrative function, which includes such departments as the Mayor, Human Resources, Finance and Legal, followed by Public Safety, Quality of Life and Public Service. The non-functional departments or divisions are presented at the end of the baseline section and include a detailed description of the fund and a financial summary by line item. Sections for those funds representing functional departments or divisions are presented at the beginning of the baseline section and include: 1. Department or Division Organizational Chart: Each organizational chart identifies the authorized staff positions in the 2006 baseline budget. The charts specifically identify each full-time and permanent part-time position. 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. 2. Department or Division Mission Statement: Each functional department has created its own mission statement that directs goal setting toward achieving the Citywide Vision. 3. Department Overview: A description of the programs the department/division is responsible for accomplishing. 4. Goals and Accomplishments: A summary of the progress each department or division made on goals during 2005, including general operations and obligation of the fund, and the goals that the department will undertake in 2006. 5. Baseline Budget by Line Item: For general fund departments and funds, this information is presented in a line item format. This is based on the Washington State Budgeting, Accounting and Reporting System (BARS), which govern 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. 6. Performance Measures: Each department has provided three performance measures that best show the results of their mission and or goals. Page 97 2006 Final Budget Section VI: Baseline Budget Total Baseline Budget 2003 Actual 2004 Actual 2005 Adj Budget 2005 Est Actual 2006 Budget 10 Salaries & Wages 11 Regular Salaries&Wages $ 25,102,376 $ 26,168,684 $ 29,707,000 $ 28,927,600 $ 31,242,000 12 Overtime 817,865 1,036,832 1,131,800 1,065,200 1,270,800 13 Other Wages 432,586 495,333 595,900 588,900 834,600 Salary Sub -Total 26,352,827 27,700,850 31,434,700 30,581,700 33,347,400 20 Personnel Benefits 6,502,567 7,089,101 8,924,290 8,452,890 9,542,000 22 Uniforms & Clothing 145,543 174,932 196,800 196,500 211,900 Benefits Sub -Total 6,648,110 7,264,033 9,121,090 8,649,390 9,753,900 30 Supplies 31 Office & Operating Supplies 1,761,322 1,660,186 1,851,050 1,807,050 1,826,500 35 Small Tools&Minor Equip 553,880 852,526 813,473 689,173 802,100 Supplies Sub -Total 2,315,202 2,512,712 2,664,523 2,496,223 2,628,600 40 Other Services&Supplies 41 Professional Services 11,231,174 11,025,178 12,549,970 12,182,370 12,786,700 42 Communication 1,448,307 1,639,396 1,775,280 1,793,080 1,951,600 43 Travel 76,527 80,004 169,700 168,200 182,000 44 Advertising 149,514 123,269 205,000 207,800 257,200 45 Operating Rentals & Leases 338,961 328,657 506,640 466,840 444,800 46 Insurance 1,004, 793 1,123,071 1,169,000 1,168,000 1,168,900 47 Utility Services 1,792,939 1,673,280 1,714,717 1,753,517 1,821,900 48 Repairs & Maintenance 933,087 1,057,374 1,421,450 1,231,450 1,468,300 49 Miscellaneous 3,143,096 3,240,036 3,609,520 3,545,720 3,533,400 Other Services Sub -Total 20,118,397 20,290,264 23,121,277 22,516,977 23,614,800 50 Intergovt/Interfund Services/Tax 15,936,308 13,895,191 23,431,700 22,771,300 15,340,600 60 Capital Outlays 61 Land 729,238 1,688,933 2,664,000 2,194,000 1,585,264 62 Buildings 699,247 27,914 10,522,700 10,522,700 0 63 Other Improvements 3,125,200 3,907,497 11,508,310 12,154,810 422,800 64 Machinery & Equipment 2,194,225 2,001,655 2,884,600 2,919,100 1,969,800 65 Construction In Progress 2,851,218 3,353,718 17,060,743 16,835,143 25,345,236 Capital Outlay Sub -Total 9,599,127 10,979,717 44,640,353 44,625,753 29,323,100 70 Debt Service: Principal 2,398,772 2,518,176 1,725,400 1,725,400 1,968,600 80 Debt Service: Interest 907,346 837,973 705,700 705,700 744,000 90 Interfund Payments For Services (22,417) 299,590 (185,800) (358,700) 1,961,100 95 Interfund Oper Rentals & Leases 2,164,824 2,571,230 2,728,000 2,741,200 2,829,500 99 Interfund IS Services - - 717,500 717,500 2,080,200 Interfund Sub -Total 2,142,407 2,870,820 3,259,700 3,100,000 6,870,800 00 Other Uses (359,884) 3,037,935 0 0 0 00 Designated Ending Fund Balance 4,021,100 3,949,400 4,028,000 4,028,000 4,850,700 00 Undesignated End Fund Balance 76,233,985 82,783,679 52,664,636 55,179,946 42,714,646 Department Totals $ 166,313,698 $ 178,640,749 $ 196,797,079 $ 196,380,389 $ 171,157,146 Page 98 2006 Final Budget Section VI: Baseline Budgei Total General Fund 2003 Actual 2004 Actual 2005 Adj Budget 2005 Est Actual 2006 Budget 10 Salaries & Wages 11 Regular Salaries&Wages $ 20,105,830 $ 20,981,217 $ 22,982,700 $ 22,301,700 $ 24,086,600 12 Overtime 761,209 982,523 933,900 909,600 1,048,600 13 Other Wages 358,813 404,406 449,400 449,400 564,100 Salary Sub -Total 21,225,851 22,368,146 24,366,000 23,660,700 25,699,300 20 Personnel Benefits 4,936,528 5,621,172 6,682,990 6,215,390 7,225,100 22 Uniforms & Clothing 132,017 156,852 1 74,000 174,000 188,000 Benefits Sub -Total 5,068,545 5,778,024 6,856,990 6,389,390 7,413,100 30 Supplies 31 Office & Operating Supplies 773,072 822,616 1,014,150 1,003,150 972,100 35 Small Tools &Minor Equip 453,181 653,623 364,300 341,800 377,800 Supplies Sub -Total 1,226,253 1,476,239 1,378,450 1,344,950 1,349,900 40 Other Services & Supplies 41 Professional Services 2,278,577 2,636,657 3,353,970 3,031,470 3,533,200 42 Communication 1,359,183 1,558,677 1,383,080 1,392,180 1,524,600 43 Travel 66,631 69,419 139,100 137,600 146,300 44 Advertising 130,287 108,530 159,700 139,700 153,600 45 Operating Rentals & Leases 290,315 274,922 205,440 168,440 196,900 46 Insurance 648,233 565,264 610,900 610,900 640,100 47 UtilityServices 918,747 907,334 952,517 1,010,517 1,003,700 48 Repairs & Maintenance 554,530 574,235 598,750 464,950 580,500 49 Miscellaneous 446,086 445,297 557,520 543,720 550,500 Other Services Sub -Total 6,692,588 7,140,334 7,960,977 7,499,477 8,329,400 50 Intergovt/Interfund Services/Tax 3,842,295 2,915,389 10,796,900 10,646,100 3,805,800 60 Capital Outlays 61 Land 1,096 720,583 300,000 300,000 - 62 Buildings 951 16,975 222,700 222,700 - 63 Other Improvements 92,157 410,206 397,800 437,800 - 64 Machinery & Equipment 713,109 675,939 277,100 277,100 14,500 65 Construction In Progress 92,133 1,019,117 1,321,643 1,308,343 317,000 Capital Outlay Sub -Total 899,446 2,842,821 2,519,243 2,545,943 331,500 70 Debt Service: Principal 133,963 - - - 153,000 80 Debt Service: Interest 117,304 113,078 - - 97,900 90 Inferfund Payments For Services (150,121) (104,900) 413,100 411,400 811,800 95 Inferfund Oper Rentals & Leases 1,302,312 1,651,224 1,680,600 1,680,600 1,670,600 99 Inferfund IS Services - - 717,500 717,500 2,080,200 Inferfund Sub -Total 1,152,191 1,546,324 2,811,200 2,809,500 4,562,600 00 Designated -Retirees 564,900 415,000 415,000 415,000 711,300 00 Designated Ending Fund Balance 3,456,200 3,534,400 3,613,000 3,613,000 4,139,400 00 Undesignated End Fund Balance 14,475,395 16,752,850 4,919,390 7,541,800 1,554,900 Department Totals $ 58,854,931 $ 64,882,605 $ 65,637,150 $ 66,465,860 $ 58,148,100 Page 99 2006 Final Budget Section VI: Baseline Budget CITY OF UBURN * MORE THAN YOU IMAGINED Page 100 2006 Final Budget Section VI: Baseline Budgei Organizational Chart Intergovernmental Services Coordinator Economic Development Manager Director of Human Resources and Risk/Facilities Management Brenda Heineman 28 F.T.E. Chief of Police Jim Kelly 117 F.T.E. Public Works Director Dennis Dowdy 102 F.T.E. Parks Director Daryl Faber 48.25 F.T.E. Mayor Pete Lewis 459.75 F.T.E. Information Services Director Lorne Rempher 11 F.T.E. F.T.E. = Full Time Equivalent (does not include elected Municipal Court Judge) Communication 8 Community Relations Division 5.5 FTE Administrative Assistant City Attorney Dan Held 13 F.T.E. Fire Chief Russ Vandver 82 F.T.E. Planning Director Paul Krauss 26 F.T.E. Finance Director Shelley Coleman 23 F.T.E. Page 101 2006 Final Budget Section VI: Baseline Budget CITY COUNCIL AND MAYOR DEPARTMENT OVERVIEW The department consists of the City's elected officials and the Communications & Community Relations Division. The Council, the legislative body representing the citizens of Auburn, is charged with responsibility for developing policies that guide legislative affairs 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. Annually, the Council develops goals and provides a budget, which gives purpose and direction to City programs and initiatives. The Mayor, as Auburn's Chief Executive Officer, sees that all laws and ordinances are faithfully enforced and has general supervision of the administration of City government and all City interests. In this role the Mayor assists the Council in developing City policy and translating Council goals and policies into specific administrative objectives. Under the direction of the Mayor, nine department directors -- the City Attorney, Chief of Police, Fire Chief, Director of Public Works, Director of Planning, Building & Community, Director of Human Resources, Director of Finance, Director of Information Services and Director of Parks, Arts & Recreation -- carry out the necessary activities of the City. The Communications & Community Relations Division is responsible for managing the City's communica- tions and community relations programs, including the City website, Intranet, GATV, newsletter, mailroom, all City publications and press releases; coordination of media/photo coverage of City events, activities and meetings; City participation in events, serving as liaison with community groups/committees; coordination of logistics for meetings, public forums, open houses, tours, etc.; maintaining a consistent City image on all forms of City media and communications; coordination of citizen surveys and Sister City activities. 2005 ACCOMPLISHMENTS Continued work on the environmental park (enhanced wetlands) project. Continued Les Gove Community Campus planning process. Developed united South King County human service needs planning. Worked on obtaining funding for improvements to and/or completion of: o State Highway 167 o State Highway 164 o A Street NW corridor o M Street (through FAST) o I Street Corridor Continued Tri-Party Agreement with WSDOT and the Muckleshoot Indian Tribe for Intelligent Transportation Improvements (Traffic Light Synchronization) for Auburn Way South (aka State Highway 164), safety improvements to SR 164, re-establishment of City's Academy Drive route, and link road from SR 18 to SR 164. Began work toward becoming a 'wireless city.' Continued support for a new and remodeled Post Office. Focused economic development to bring the businesses our community wants and needs to the specific locations we want them in to help reduce the property tax burden for Auburn citizens. Began fire station relocation planning. Evaluated current zoning (city-wide) for effectiveness in reaching Vision Goals. Finalized parking garage and property sale with Auburn Regional Medical Center. Continued outreach to the neighborhoods and to specific populations. Participated in numerous neighborhood meetings. Prioritized and completed the initial Save Our Streets local street improvement projects. Continued efforts to mitigate Streamlined Sales Tax proposals. Page 102 2006 Final Budget Section VI: Baseline Budgei 2006 GOALS Continue work on the environmental park (enhanced wetlands) project. Continue Les Gove Community Campus planning process. Provide greater opportunity for citizens in need of human service agency services to use those services in a more coordinated manner. Continue Tri-Party Agreement with WSDOT and the Muckleshoot Indian Tribe for safety improvements to SR 164 and a link road from SR 18 to SR 164. Begin Airport master planning process. Continue Golf Course Club House planning process. Continue to develop our partnership and agreements between the City and the Muckleshoot Indian Tribe. Expand the City website for community use. Work toward becoming a 'wireless city.' Increase public participation in city arts, parks and area beautification. Continue efforts to improve quality of life for Auburn citizens. Continue efforts to provide opportunities for remodeling, new construction and high density housing in the designated Urban Center. Continue support for a new and remodeled Post Office. Continue to pursue focused economic development to bring the businesses our community wants and needs to the specific locations we want them in to help reduce the property tax burden for Auburn citizens. Continue fire station relocation planning. Continue outreach to the neighborhoods and to specific populations. Continue to encourage neighborhood meetings. Complete plan and funding strategy with community buy in for Les Gove Community Campus. Page 103 2006 Final Budget Section VI: Baseline Budget Line Item Summary 001 General 11 Mayor & Council 2003 Actual 2004 Actual 2005 Adj Budget 2005 Est Actual 2006 Budget 10 Salaries & Wages 11 Regular Salaries & Wages $ 290,007 $ 327,568 $ 343,500 $ 343,500 $ 309,300 12 Overtime 1,895 2,367 - - 3,000 13 Other Wages 333 2,513 2,000 2,000 4,000 SalarySub-Total 292,235 332,448 345,500 345,500 316,300 20 Personnel Benefits 52,073 62,188 86,300 86,300 75,300 22 Uniforms & Clothing - - - - - BenefitsSub-Total 52,073 62,188 86,300 86,300 75,300 30 Supplies 31 Office & Operating Supplies 3,171 2,226 3,200 3,200 3,200 34 Merchandise for Resale - 3,423 1,500 1,500 - 35 Small Tools & Minor Equip 2,454 3,229 700 700 1,500 Supplies Sub -Total 5,625 8,878 5,400 5,400 4,700 40 Other Services&Supplies 41 Professional Services 144,492 80,641 - - - 42 Communication 16,893 26,161 8,600 8,600 13,400 43 Travel 12,170 23,426 29,400 29,400 33,000 44 Advertising 9,773 1,373 - - - 45 Operating Rentals & Leases 438 1,510 - - - 46 Insurance 1,994 4,080 4,200 4,200 3,000 47 Utility Services - - - - - 48 Repairs & Maintenance - - - 500 49 Miscellaneous 55,324 52,172 25,400 25,400 26,900 Other Services Sub -Total 241,084 189,364 67,600 67,600 76,800 50 Intergovl/Interfund Services/Fax - - - - - 60 Capital Outlays 61 Land - - - - - 62 Buildings - - - - - 63 Other Improvements - - - - - 64 Machinery & Equipment - - - - - 65 Construction In Progress - - - - - Capital OutlaySub-Total - - - - - 70 Debt Service: Principal - - - - - 80 Debt Service: Interest - - - - - 90 Interfund Payments For Services 5,503 5,896 8,000 8,000 6,900 95 Interfund Oper Rentals & Leases 6,216 12,960 12,100 12,100 10,300 99 Interfund IS Services - 4,000 9,500 9,500 25,900 Interfund Sub -Total 11,719 22,856 29,600 29,600 43,100 00 Other Applications Department Totals $ 602,736 $ 615,733 $ 534,400 $ 534,400 $ 516,200 Page 104 2006 Final Budget Section VI: Baseline Budgei Human Resources and Risk/Facilities Management Department Director of Human Resources Municipal Court _______ and Risk/Facilities Mgmt. Judge Patrick Burns Brenda Heineman 28 F.T.E. Court & Probation Services Administrator Court & Probation Services Manager Compensation & Employee Relation Manager Probation Court Clerk Lead Counselor (3) Probation I ,( Court Clerk II (6) Assistant r � Court Collections Clerk F.T.E. = Full -Time Equivalent (does not include elected Municipal Court Judge) Risk/Facilities Manager Custodian (4) Building Technician (3) Human Resources Assistant Recruitment & Employment Manager an Resou Assistant an Reso Clerk Page 105 2006 Final Budget Section VI: Baseline Budget HUMAN RESOURCES AND RISK/FACILITIES MANAGEMENT DEPARTMENT RTAI&SlH3ZW1IW%111VJiII11:111►II To provide service and support that meets the needs of our customers by effectively planning and responding to all human resources, risk and property management related activities, using value-added tools, processes and services. DEPARTMENT OVERVIEW The Human Resources Department develops and administers personnel policies, recruits applicants for employment, assists in selecting and hiring employees, administers the compensation system and makes recommendations in employee compensation (including benefits), 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 Court personnel while functioning under the direction of the Judge, oversees risk/property management programs for all city facilities, and ensures compliance with the City's safety program. 2005 ACCOMPLISHMENTS Created a new performance evaluation system for Finance, Parks and Planning. Enabled applicants looking for employment with the City to complete and submit applications on line. Negotiated seven collective bargaining contract agreements for 2004-2006. Researched and made recommendations to modify the hiring procedure for entry-level police to increase the number of candidates eligible for hire. Implemented new probation program including DUI education and day jail. 2006 GOALS Create a volunteer database to better utilize specific skills and resources available to the City. Research and make recommendations concerning the establishment of a centralized Property Management Program for all City Facilities. Obtain certification by Washington State to become a certified drug and alcohol assessment agency. Assist court in developing and implementing a mental health treatment release program. Research and recommend probation tracking software to update present system and support workload. Reduce industrial insurance costs by reducing workplace injuries. Improve management and reduce on-the- job time loss related to injuries/illness by timely reporting. Improve department efficiencies and customer service through timely processing of internal forms. Update safety and health policies and procedures. Page 106 2006 Final Budget Section VI: Baseline Budgei Line Item Summary 001 General 2003 2004 2005 2005 2006 13 Human Resources (Includes Court) Actual Actual Adj Budget Est Actual Budget 10 Salaries & Wages 11 Regular Salaries & Wages $ 956,870 $ 1,009,659 $ 1,167,400 $ 1,130,600 $ 1,555,500 12 Overtime 2,447 3,623 3,300 3,300 13,300 13 Other Wages 9,991 25,764 56,500 56,500 74,000 Salary Sub -Total 969,308 1,039,046 1,227,200 1,190,400 1,642,800 20 Personnel Benefits 203,302 223,236 347,900 279,700 463,700 22 Uniforms & Clothing - - - - 3,000 Benefits Sub -Total 203,302 223,236 347,900 279,700 466,700 30 Supplies 31 Office & Operating Supplies 13,388 11,707 14,800 12,800 63,300 35 Small Tools & Minor Equip 2,477 4,668 17,000 16,600 26,100 Supplies Sub -Total 15,864 16,375 31,800 29,400 89,400 40 Other Services & Supplies 41 Professional Services 487,985 459,429 605,100 630,500 899,300 42 Communication 1,672 1,584 3,700 3,700 7,000 43 Travel 2,930 1,361 6,300 4,800 6,500 44 Advertising 68,006 58,310 70,100 50,100 68,000 45 Operating Rentals & Leases 258 869 1,000 1,000 1,000 46 Insurance 1,994 4,080 4,700 4,700 9,500 47 Utility Services - - - - 150,600 48 Repairs & Maintenance 1,654 151 8,500 8,200 171,400 49 Miscellaneous 29,802 26,394 50,100 50,600 66,000 Other Services Sub -Total 594,301 552,177 749,500 753,600 1,379,300 50 Intergovl/Interfund Services/Tax - - - - - 60 Capital Outlays 61 Land - - - - - 62 Buildings - - - - - 63 Other Improvements - - - - - 64 Machinery & Equipment - - 12,500 12,500 5,000 65 Construction In Progress - - - - - CapitalOutlaySub-Total - - 12,500 12,500 5,000 70 Debt Service: Principal 80 Debt Service: Interest 90 Interfund Payments For Services 19,101 23,804 29,200 27,500 49,100 95 Interfund Oper Rentals & Leases 2,700 3,960 8,300 8,300 32,500 99 Interfund IS Services - 12,200 25,300 25,300 165,500 Interfund Sub -Total 21,801 39,964 62,800 61,100 247,100 00 Other Applications Department Totals $ 1,804,577 $ 1,870,798 $ 2,431,700 $ 2,326,700 $ 3,830,300 Page 107 2006 Final Budget Section VI: Baseline Budget PERFORMANCE MEASURES — HUMAN RESOURCES AND RISK/FACILITIES MANAGEMENT DEPARTMENT 800 600 400 200 0 100% 75% 50% 25% 0% 100% 75% 50% 25% 0% Workers Compensation Statistics • Preventing workplace injuries is the best way to reduce industrial insurance costs. • Time loss is one of the major factors that affect industrial insurance rates. Getting people back to work as soon as possible after an injury helps reduce our premiums. 2004 actual time loss was significantly less than 2003 due to the type and severity of injuries experienced. 2003 2004 2005 2006 Goal Estimate ❑ L & I Claims ■Time Loss (Days) Family Medical Leave Act Notification 2003-not 2004 2005 2006 Goa available Estimate ❑ HR notified in 2 days NIFIR sends letter in 2 days • The City is responsible for notifying the employee of Family Medical Leave Act (FMLA) upon learning of the qualifying incident to meet legal compliance. The more timely the notification, the better the City can manage/minimize time loss for both work related and non -work related injuries/illness. I* - Pay Increase Paperwork Processed Within Two Weeks 2003 2004 2005 2006 Goal Estimate • The Human Resources department is responsible for initiating the paperwork for employee pay increases. This goal focuses on improving the process to ensure supervisors receive paperwork no later than two weeks prior to the effective date and pay increases are processed in a timely manner. Page 108 2006 Final Budget Section VI: Baseline Budgei Airport Manager (Contract) Fiscal Services Manager Supervisor Utility Accounting Manager Assistant - Specialist - Accounting Specialist - Utility Technician - Meter Reader (2) *Detail reported in the individual dimsion. F.T.E. = Full Time Equivalent Finance Department Finance Director Shelley Coleman 23 Total Staff Accountant - Accounting Supervisor Accounting Assistant Accounting Specialist Payroll Specialist*.. (2) i Secretary Financial Planning Manager Accountant - Financial Analyst Page 109 2006 Final Budget Section VI: Baseline Budget FINANCE DEPARTMENT MISSION STATEMENT The Finance Department supports City efforts by providing quality financial services. DEPARTMENT OVERVIEW Major responsibilities include: financial and budgetary policy development; long-term financing and cash management; the functions of utility billing, payroll, and accounts payable. The department prepares a comprehensive annual financial report and an annual budget document. Other duties include providing analytical support, accounting and budget advice to departments and overseeing contracted services of solid waste and airport management. 2005 ACCOMPLISHMENTS A Prepared 2005 Final Budget and 2006 Preliminary Budget. Received GFOA Distinguished Budget award for the 2005 budget. o Prepared 2004 Comprehensive Annual Financial Report (CAFR) and submitted for the Certificate of Achievement for Excellence in Financial Reporting. Received the award for 2003. o Updated the six -year Capital Facilities Plan and Revenue Manual. o Upgraded Utility Billing, Miscellaneous Accounts Receivable, and Project Accounting systems. o Assisted with all utility cost of service studies. o Invoked purchase option on the Auburn Justice Center long-term lease and purchased the facility. o Facilitated contract to install radio station and programming services. o Prepared and analyzed 2005 rate study for Solid Waste fund. o Facilitated several property acquisitions for City use. Refinanced certain outstanding revenue and General Obligation bonds. 2006 GOALS A Prepare 2006 Final Budget and 2007 Preliminary Budget consistent with best practices in budgeting. Submit document to GFOA and receive the Distinguished Budget award for 2006. o Begin a biennial budget process vs. annual. o Prepare 2005 Comprehensive Annual Financial Report (CAFR). Submit document to receive the Certificate of Achievement for Excellence in Financial Reporting. o Update the six -year Capital Facilities Plan and Revenue Manual. o Research and select automated time card and cash receipting systems. o Conduct a rate study for the Solid Waste Utility. o Change to monthly billing for utilities. o Implement internet-based system to assist escrow companies in the preparation of closing cost statements. o Begin the use of position budgeting software for improved budgeting of salaries and benefits. o Prepare Popular Annual Financial Report for year-end financial summary. o Improve department level of customer service and efficiency by tracking total Utility calls, Day Sales Outstanding and Average Invoices processed. Page 110 2006 Final Budget Section VI: Baseline Budgei Line Item Summary 001 14 General Finance 2003 Actual 2004 Actual 2005 Adj Budget 2005 Est Actual 2006 Budget 10 Salaries & Wages 11 Regular Salaries & Wages $ 639,437 $ 642,079 $ 413,900 $ 413,900 $ 426,900 12 Overtime 1,669 3,964 5,000 5,000 5,000 13 Other Wages 5,969 23,613 3,000 3,000 3,000 SalarySub-Total 647,075 669,656 421,900 421,900 434,900 20 Personnel Benefits 129,089 138,747 121,300 121,300 124,900 22 Uniforms & Clothing - - - - - Benefits Sub -Total 129,089 138,747 121,300 121,300 124,900 30 Supplies 31 Office & Operating Supplies 54,539 55,590 8,000 8,000 5,500 35 Small Tools & Minor Equip 150,343 107,899 6,700 6,800 6,800 Supplies Sub -Total 204,882 163,490 14,700 14,800 12,300 40 Other Services & Supplies 41 Professional Services 174,389 282,525 199,300 199,300 223,900 42 Communication 204,686 258,745 2,800 2,700 2,700 43 Travel 3,522 2,418 7,100 7,100 7,100 44 Advertising - - - - - 45 Operating Rentals & Leases 128,329 117,585 - - - 46 Insurance 1,994 4,655 4,800 4,800 3,000 47 Utility Services - - - - - 48 Repairs & Maintenance 224,713 197,147 10,000 10,000 - 49 Miscellaneous 103,042 76,115 22,400 22,400 22,800 Other Services Sub -Total 840,674 939,190 246,400 246,300 259,500 50 Intergovl/Interfund Services/Tax - - - - - 60 Capital Outlays 61 Land - - - - - 62 Buildings - - - - - 63 Other Improvements - - - - - 64 Machinery & Equipment 313,492 155,485 - - - 65 Construction In Progress - - - - - Capital Outlay Sub -Total 313,492 155,485 - - - 70 Debt Service: Principal - - - - - 80 Debt Service: Interest - - - - - 90 Interfund Payments For Services (465,897) (478,685) 21,000 21,000 12,200 95 Interfund Oper Rentals & Leases 2,748 4,200 - - - 99 Interfund IS Services - (347,400) - - 83,800 Interfund Sub -Total (463,149) (821,885) 21,000 21,000 96,000 00 Other Applications Department Totals $ 1,672,063 $ 1,244,684 $ 825,300 $ 825,300 $ 927,600 Page I I I 2006 Final Budget Section VI: Baseline Budget 36,000 27,000 18,000 9,000 H 80 60 40 20 0 2,000 1,500 1,000 500 a PERFORMANCE MEASURES - FINANCE DEPARTMENT Total Utility Department Calls 2003 not 2004 2005 2006 Goal available Estimate • The Utility billing division began receiving detailed statistical information on the number of phone calls into & out of the department in April 2004. These calls are logged by the hour and extension number & include the length of the call. Using this information, management can determine both individual and department performance, billing cycle relationships to peak hours or days in a month, and staff time spent on telephone calls. In the future, management can develop minimum standards for individual performance such as number of calls in a day or the minutes per call that should not be exceeded. Training can then be structured to increase the level of customer service and efficiency. Days Sales Outstanding • "Days Sales Outstanding" is the City's average collection period for all its utilities. It is an important financial indicator because it shows the age, in terms of days, of an organization's accounts receivable and the average time it fakes to turn receivables into cash. It provides insight into the changes that occur within the City's receivable balance. 2003 2004 2005 2006 Goal Estimate Average Invoices Processed Per Month per HE Employee 2003 2004 2005 2006 Goal Estimate • This statistic is measured to track the productivity of the accounts payable employees, and to insure staffing is at proper levels to meet the City's ongoing legal disbursement commitments. • This measurement is typically improved by reducing the number of invoices that have to be handled more than once; thus staff is constantly looking for ways to speed up the invoice approval process. Page 112 2006 Final Budget Section VI: Baseline Budgei Legal Department City Attorney Dan Heid 13 F.T.E. City Prosecutor (2) City Clerk Deputy I I Records & Reg./ City Clerk r � License Clerk F.T.E. = Full Time Equivalent Legal Secretary Assistant City Attorney Paralegal Assistant City Attorney Legal Domestic Violence Assistant (2) Victim Advocate Page 113 2006 Final Budget Section VI: Baseline Budget The mission of the legal department is to provide accurate and timely legal advice and information to the City; represent the City with great tenacity and integrity in all civil and criminal litigation; and provide considerate and thoughtful customer service to other departments and the public, both individually and as a whole. DEPARTMENT OVERVIEW This department consists of the Legal Department and the City Clerk's office. The Legal Department represents the City in all litigation, including civil and criminal misdemeanor cases. The department prepares ordinances, resolutions, petitions, contracts, leases, easements, deeds, notices and other legal documents; provides legal counsel and advice to the City. The department responds to citizen inquiries concerning City matters, and prosecutes criminal cases in Auburn Municipal Court. Prosecutes and/or defends all civil actions brought by or against the city. Responsibilities of the City Clerk Division include monitoring various legal matters; issuing pet licenses; acting as a central repository for all municipal records; processing insurance claims and requests for public information; ordinance codification, City Council agendas and minutes, and LEOFF Board agendas and minutes. Worked with Regional State Archivist to develop a records management disaster recovery plan. Worked with City departments to consolidate and relocate off -site records storage to records center location. Worked with the Mayor and other departments of the City to develop and/or amend ordinances and policies of the City to better meet the needs of the City. Worked with Department of State to designate the City Clerk's Office as a passport acceptance agent. Continued to work with local and regional governmental officials to address municipal issues of area -wide significance. Continued to work with the Court and Public Defender to better handle caseload management and streamline court processes to improve public access to the courts. Continued to provide prompt, courteous and fair treatment to customers and citizens of the City, always striving to provide the best customer service possible. Continued to work with the Mayor and the City's Intergovernmental Services Coordinator, as well as regional and state participants to develop strategies for legislative bills to enhance the ability of Auburn and cities in the state to carry out their municipal responsibilities. Work with the Police Department and Municipal Court to develop procedures to enhance effective pursuit of prosecution cases. Work with the Court and Public Defender land defense bar) to better handle caseload management and streamline court processes to improve public access to the courts and adjudication of cases. Develop internal prosecution strategies, such as standard dispositional recommendations and approaches to cases in the Municipal Court, to enhance prosecution effectiveness. Work with local and regional service providers to assemble a support network to address needs of victims of domestic violence. o Work with the Mayor and the City's Intergovernmental Services Coordinator, as well as regional and state participants to develop strategies for legislative bills to enhance the ability of Auburn and cities in the state to carry out their municipal responsibilities. Develop and propose new ordinances, for adoption by the City Council, to address the on -going needs of the City and its citizens. Continue working with attorneys and city clerks from neighboring cities to address regional and statewide municipal issues. Work with regional governmental agencies and organizations to identify statewide processes to improve processing of public records. Continue level of customer service by responding to Public disclosure requests within five business days. Enhance department efficiency in handling Civil Forfeiture cases. Page 114 2006 Final Budget Section VI: Baseline Budgei Line Item Summary 001 15 General Legal/ClerkDepartment 2003 Actual 2004 Actual 2005 Adj Budget 2005 Est Actual 2006 Budget 10 Salaries & Wages 11 Regular Salaries & Wages $ 527,054 $ 584,669 $ 707,300 $ 681,100 $ 746,800 12 Overtime 4,075 1,419 400 400 400 13 Other Wages 14,375 13,152 2,900 2,900 2,900 SalarySub-Total 545,504 599,240 710,600 684,400 750,100 20 Personnel Benefits 107,684 126,811 205,900 164,500 217,400 22 Uniforms & Clothing - - - - - Benefits Sub -Total 107,684 126,811 205,900 164,500 217,400 30 Supplies 31 Office & Operating Supplies 6,754 9,669 5,700 5,700 5,700 35 Small Tools & Minor Equip 1,093 4,309 1,700 1,700 1,700 Supplies Sub -Total 7,846 13,977 7,400 7,400 7,400 40 Other Services & Supplies 41 Professional Services 175,692 83,927 100,000 60,000 100,000 42 Communication 729 1,015 1,400 1,400 1,400 43 Travel 6,188 7,348 10,900 10,900 10,900 44 Advertising 22,512 19,874 20,000 20,000 20,000 45 Operating Rentals & Leases 3,984 3,320 4,800 4,800 7,800 46 Insurance 3,611 4,148 4,300 4,300 4,200 47 Utility Services - - - - 48 Repairs & Maintenance 184 - 800 800 800 49 Miscellaneous 25,182 29,461 36,400 36,400 36,500 Other Services Sub -Total 238,082 149,093 178,600 138,600 181,600 50 Intergovl/Interfund Services/Tax 63,533 43,491 104,700 104,700 77,200 60 Capital Outlays 61 Land - - - - - 62 Buildings - - - - - 63 Other Improvements - - - - - 64 Machinery & Equipment - - - - - 65 Construction In Progress - - - - - CapitalOutlaySub-Total - - - - - 70 Debt Service: Principal - - - - - 80 Debt Service: Interest - - - - - 90 Interfund Payments For Services 17,686 10,536 16,000 16,000 19,900 95 Interfund Oper Rentals & Leases - - - - 2,700 99 Interfund IS Services - 4,300 58,900 58,900 59,900 Interfund Sub -Total 17,686 14,836 74,900 74,900 82,500 00 Other Applications Department Totals $ 980,335 $ 947,449 $ 1,282,100 $ 1,174,500 $ 1,316,200 Page 115 2006 Final Budget Section VI: Baseline Budget 4,000 3,000 2,000 1,000 0 200 150 100 50 0 100 75 50 25 0 PERFORMANCE MEASURES - LEGAL DEPARTMENT Public Disclosure Requests Received and Responded to Within Five Business Days The graph illustrates the number of public disclosure request received by the City Clerk's office and the number of those requests responded to wthin five business days from the receipt of the request. The complexity of the request or the volume of materials requested may attect the response time. 2003 2004 2005 2006 Goal Estimate ❑ #Requests E Responded in 5 days Ordinances and Resolutions Prepared • Decreases 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. 2003 2004 2005 2006 Goal Estimate ❑Ordinances EResolutions Civil Forfeiture Cases 2003 2004 2005 2006 Goal Estimate ❑ Open 0 Closed • Civil torteiture cases involve property and assets seized by the police in relation to criminal activity, usually narcotics sales. In addition to criminal prosecution, each seizure requires that a tile be opened and judicial administrative action taken in order to torteit the seized property to the City. Otten the torteiture of involved property is the primary term of punishment imposed upon the criminal defendant. This table illustrates the number of torteiture cases handled by the city attorney's office. The department strives to handle each torteiture case in an expeditious and thorough mannerwhile ensuring the best outcome possible. Page 116 2006 Final Budget Section VI: Baseline Budgei Commander C s.i.u. Sergeant Defectives (7) V.-N.E.T. Defective T: N.E.T. Defective Police Department Chief of Police Jim Kelly 117 F.T.E. Assistant Chief of Police Invest/Prof Stds Commanders (2) Patrol Patrol Sgfs Patrol Officers (12) Traffic Unif Sergeant Officers (7) F.T.E. = Full -Time Equivalent Admin/Insp Svcs tlmm Services Commander Standards Community Proarams Sergeant Officers (3) C.J.T.C. Sergeant Inspectional Services Sergeant Manager ball Commander Police Services Corrections Supervisors Supervisors Specialists C.O.s (10) 1 1 (13) Page 117 2006 Final Budget Section VI: Baseline Budget POUCE DEPARTMENT ►VA111 W Z To be a professional law enforcement agency that is trusted, respected and supported by the citizens of Auburn. MISSION STATEMENT To provide professional policing to our community that allows our citizens to be safe and enjoy a quality of life. 2005 ACCOMPLISHMENTS Provided Police Services to Six Reporting Districts. Met with Clear Channel to problem solve traffic impacts associated with the White River Amphitheatre. Prepared 2005 staffing contingency plans for anticipated increases in population. Made progress on identifying the system requirements of the King County web -based Regional Automated Information Network (RAIN) system. Made progress in researching and identifying an efficient way to capture and retrieve vital audio/video evidence. Continued COPPS philosophy (Community Oriented Policing and Problem Solving) by empowering officers the latitude to problem solve in their districts. Continued to look at alternatives toward reducing costs associated with outside jail services. In order to provide specialized services to the police department and citizens of Auburn, our Police Community Volunteers have dedicated 12,600 hours providing essential police services and conducting tasks for the police department. 2006 GOALS Provide Police Services to Six Reporting Districts. Prepare staffing plan for 2006 in anticipation of increases in population demands within current financial constraints. Complete the King County web -based Regional Automated Information Network (RAIN) system. Enhance COPPS philosophy (Community Oriented Policing and Problem Solving) by assigning two officers to aggressively enforce the city's Rental Housing ordinance. Move from analog to digital in -car audio / video recording in order to efficiently capture and retrieve vital audio / video evidence. Continue to look at alternatives toward reducing costs associated with outside jail services. Complete video conferencing program between Auburn Municipal Court and remote destination for non - custody prisoners. Reduce crime rate through community programs to educate citizens on reducing crimes in their neighborhood. Maintain response time of less than four minutes to all serious incidents. Work with members of the prosecutor's office, domestic violence advocates and victims assistance programs to reduce the cycle of violence. Page 118 2006 Final Budget Section VI: Baseline Budgei Line Item Summary 001 21 General Police 2003 Actual 2004 Actual 2005 Adj Budget 2005 Est Actual 2006 Budget 10 Salaries & Wages 11 Regular Salaries & Wages $ 6,780,218 $ 7,099,807 $ 7,756,000 $ 7,756,000 $ 8,026,400 12 Overtirre 377,762 565,501 567,000 567,000 665,000 13 Other Wages 6,760 1,820 10,000 10,000 109,500 Salary Sub -Total 7,164,740 7,667,127 8,333,000 8,333,000 8,800,900 20 Personnel Benefits 1,768,633 2,019,902 2,293,100 2,245,700 2,458,100 22 Uniforms & Clothing 78,500 87,305 93,900 93,900 106,900 Benefits Sub -Total 1,847,133 2,107,206 2,387,000 2,339,600 2,565,000 30 Supplies 31 Office & Operating Supplies 206,894 146,305 203,200 213,200 255,400 35 Small Tools & Minor Equip 13,058 162,845 88,800 75,800 59,700 Supplies Sub -Total 219,952 309,150 292,000 289,000 315,100 40 Other Services & Supplies 41 Professional Services 81,229 46,860 86,500 86,500 84,000 42 Corrrrunication 951,251 1,097,668 1,068,200 1,068,200 1,182,800 43 Travel 16,465 14,529 32,400 32,400 35,200 44 Advertising - - - - - 45 Operating Rentals & Leases 31,777 33,698 72,000 35,000 50,000 46 Insurance 392,003 205,367 211,000 211,000 219,400 47 Utility Services - 1,758 80,000 150,000 100,000 48 Repairs & Maintenance 32,654 49,262 47,800 47,800 46,800 49 Miscellaneous 68,875 68,963 87,700 87,700 106,300 Other Services Sub -Total 1,574,254 1,518,105 1,685,600 1,718,600 1,824,500 50 Intergovt/Interfund Services/Tax 1,300,659 1,903,142 1,850,000 1,780,000 1,980,000 60 Capital Outlays 61 Land - - - - - 62 Buildings - - - - - 63 Other Improvements - - - - - 64 Machinery & Equipment 14,277 24,032 5,100 5,100 - 65 Construction In Progress - - - - - CapitalOutlaySub-Total 14,277 24,032 5,100 5,100 - 70 Debt Service: Principal - - - - - 80 Debt Service: Interest - - - - - 90 Interfund Payments For Services 80,819 103,696 118,300 118,300 310,100 95 Interfund Oper Rentals & Leases 507,096 548,280 598,300 598,300 652,800 99 Interfund IS Services - 125,600 417,900 417,900 645,800 Interfund Sub -Total 587,915 777,576 1,134,500 1,134,500 1,608,700 00 Other Applications Department Totals $ 12,708,928 $ 14,306,338 $ 15,687,200 $ 15,599,800 $ 17,094,200 Page 119 2006 Final Budget Section VI: Baseline Budget 100.0 75.0 50.0 25.0 0.0 4.00 3.00 2.00 1.00 0.00 600 450 300 150 0 PERFORMANCE MEASURES - POLICE DEPARTMENT Crimes Per 1,000 Citizens • The regional came trend has shown a slight increase and our positioning crimes per 1000 citizens remain high among our neighboring communities. The City otters a variety of community programs designed to educate the public on how to reduce crime in their neighborhood. The Auburn Police Department's goal is to reduce our regional ranking when the 2005 statistics are published in the Washington Association of Sheriff's and Police Chiefs annual report. 2003 2004 2005 2006 Goal Estimate Priority One Response Times in Minutes • The department continues to maintain an excellent response time to priority 1 calls (Lite threatening/ serious bodily injury). We will strive to maintain a response time of less than 4 minutes to all serious incidents. 2003 2004 2005 2006 Goal Estimate Domestic Violence Incidents 100E '004 100 '00, Coal Estimate • The City offers various programs that provide assistance to victims of Domesfic Violence. In 2005, we created a full time DV detective to work collaboratively with members of the prosecutor's office, domestic violence advocates and the victims' assistance programs to reduce the cycle of violence. We realized a 22% reduction in Domesfic Violence cases in 2005 and will strive to have a zero percent increase in 2006. Page 120 2006 Final Budget Section VI: Baseline Budgei Fire Department Fire Chief Russ Vandver 82 F.T. E. Assistant Fire Chief Secretary Fire Prevention I I Operations Fire Marshal Special Operations Suppression Battalion Chief A Battalion Chief B Assistant Captain: Station 31 Captain: Station 31 Fire Marshal Firefighters Firefighters Code Captain: Station 31 Captain: Station 31 Enforcement Firefighters Firefighters Inspector Captain: Station 32 Captain: Station 32 Fire Firefighters Firefighters Investigation Pu is Captain: Station 33 Captain: Station 33 Information Firefighters Firefighters Records Mechanic Specialist F.T.E. = Full -Time Equivalent Administrative Services Medical Battalion Chief C Captain: Station 31 Firefighters Captain: Station 31 Firefighters Captain: Station 32 Firefighters Captain: Station 33 Firefighters Training/Safety Chief Training Captain Deputy Training Officer Page 121 2006 Final Budget Section VI: Baseline Budget FIRE DEPARTMENT MISSION STATEMENT With compassion, integrity and professionalism, the Auburn Fire Department will provide customer service of the highest standard. DEPARTMENT OVERVIEW The Fire Department provides services designed to protect the lives and property of the inhabitants of the City from the adverse effects of fires, sudden medical emergencies or exposure to dangerous conditions created by either man or nature. The fire department is responsible for that part of the fire prevention and control system within the Auburn community that provides technical rescue, fire extinguishment, fire/arson investigation, emergency medical services, hazardous material response, disaster services and public fire prevention activities. Services are also provided to the City of Algona and King County Fire Protection District 31. Auburn firefighters will respond to approximately 8200 emergency calls in 2006 in addition to their prevention, inspection, training, public education and maintenance activities. Services are delivered from three fire stations staffed 24 hours a day, located in the north, south and west areas of the community. R11101.41VTO ZOMM21RI:IJi14ZIIK In conjunction with the Kent Fire Department implemented a Fire Investigator Task Force with twenty-four hour coverage for both cities as well as Fire District #37, the City of Covington and the City of Algona. Implemented and managed a fee schedule program with businesses within the City of Auburn that require an annual permit as outlined in the Uniform Fire code. Entered into performance based, Basic Life Support Transport contract with private provider(s). Completed Fire Station construction preliminary design work and cost estimation. Secured real property for construction of new fire stations as outlined in the Fire Station Location Study. Continued to work towards forming a Regional Fire Authority utilizing a consultant to develop a Fire Service Benefit Charge. P41111-sClell-AM Reorganize the fire mechanic's position by changing it to a civilian position, working under the City of Auburn Maintenance & Operation Division or other alternative method. Proceed with the program to construct four new Fire Stations implementing a timeline developed working with the Architecture and Planning Firm. This will include City decisions on technical design work and program schedule. Reorganize the Fire Department Administration in order to provide for better management and oversight of growing demands on services within existing budget. This will include the reassignment of job responsibilities and programs management to create a more efficient workforce. Pursue necessary changes in Regional Fire Authority Legislation and/or Fire District by working with area City and fire department staff. Improve department efficiency by tracking dollar loss value of fire incidents. Improve customer service and efficiency by monitoring dollars spent on Critical Infrastructure maintenance and Emergency medical services. Page 122 2006 Final Budget Section VI: Baseline Budgei Line Item Summary 001 22 General Fire 2003 Actual 2004 Actual 2005 Adj Budget 2005 Est Actual 2006 Budget 10 Salaries & Wages 11 Regular Salaries & Wages $ 5,869,449 $ 6,124,712 $ 6,200,700 $ 6,200,700 $ 6,456,300 12 Overtime 285,067 312,267 279,800 255,500 286,000 13 Other Wages 1,384 683 4,200 19,200 3,600 Salary Sub -Total 6,155,901 6,437,662 6,484,700 6,475,400 6,745,900 20 Personnel Benefits 1,079,026 1,225,733 1,268,800 1,271,800 1,333,200 22 Uniforms & Clothing 40,093 54,248 55,000 55,000 55,000 Benefits Sub -Total 1,1 19,1 19 1,279,981 1,323,800 1,326,800 1,388,200 30 Supplies 31 Office & Operating Supplies 87,751 110,920 123,700 124,700 130,800 35 Small Tools & Minor Equip 66,016 104,847 71,000 71,000 114,800 Supplies Sub -Total 153,767 215,767 194,700 195,700 245,600 40 Other Services&Supplies 41 Professional Services 57,425 81,892 71,600 71,600 80,400 42 Communication 150,370 150,714 179,200 179,200 188,800 43 Travel 11,516 7,143 17,800 17,800 22,300 44 Advertising - - 300 300 300 45 Operating Rentals & Leases 59,004 58,000 66,000 66,000 65,200 46 Insurance 21,559 14,308 14,500 14,500 18,400 47 Utility Services 35,199 39,392 41,900 41,900 41,900 48 Repairs & Maintenance 51,397 107,695 164,800 138,800 140,000 49 Miscellaneous 46,103 45,857 82,100 77,100 76,500 Other Services Sub -Total 432,573 505,002 638,200 607,200 633,800 50 Intergovt/Interfund Services/Tax - - - - - 60 Capital Outlays 61 Land - - - - - 62 Buildings - - - - - 63 Other Improvements - - - - - 64 Machinery & Equipment 29,251 4,983 21,200 21,200 9,500 65 Construction In Progress - - - - - CapitalOutlaySub-Total 29,251 4,983 21,200 21,200 9,500 70 Debt Service: Principal - - - - - 80 Debt Service: Interest - - - - - 90 Interfund Payments For Services 40,882 53,056 58,200 58,200 196,600 95 Interfund Oper Rentals & Leases 189,564 283,440 312,100 312,100 292,600 99 I nterfund IS Services - 87,700 16,800 16,800 380,800 Interfund Sub -Total 230,446 424,196 387,100 387,100 870,000 00 Other Applications Department Totals $ 8,121,056 $ 8,867,592 $ 9,049,700 $ 9,013,400 $ 9,893,000 Page 123 2006 Final Budget Section VI: Baseline Budget $6,000,000 $4,500,000 $3,000,000 $1,500,000 $0 $100,0:0 $75,000 $50,000 $25,000 $50,mo $37,500 $25,C00 $12,500 PERFORMANCE MEASURES - FIRE DEPARTMENT Dollars in Fire Loss • A recognized standard for measuring fire department effectiveness is the dollar loss value of incidents on an annual basis. The graph demonstrates annual fire loss statistics based on dollar amounts. Each year we endeavor to reduce our loss. Fire loss for 2003 was $4,995,555. This figure was significantly large due to the Nelson Hall fire ($3,000,000(. The 2005 estimate represents a projection based on a loss per day calculation. Projection For 2006 is based on a 6% population and call volume increase. 2003 2004 2005 2006 Estimate Goal Critical Infrastructure Maintenance (Fire Stations) -170E --004 2005 2306 Goal Estimate Building Maintenance, repairs and improvements are best measured in dollars spent. As our buildings age we expect increased expenses to maintain operational capabilities. Additionally, the Homeland Security issue and emergency preparedness has fire stations designated as "critical" to preparedness. Some grant Funding is available but rarely for the types of improvements or repairs that we need to make. The Facilities Division has committed significant resources in 2005 towards the maintenance and repair of our most critical infrastructure component, our fire stations. Total expended in 2005 includes major repairs and replacement of several apparatus bay doors that have exceeded 20 years of service. Emergency Medical Services -170E IC04 2305 2306 Goal Estimate • EMS is a core service provided by the fire department to the community. Our effectiveness will be tested as revenue streams are restricted and requests for services increase. A solid measure of our service effectiveness is dollars spent from City funds, excluding wages, and call volume increases with no additional resources. Page 124 2006 Final Budget Section VI: Baseline Budgei Planning, Building and Community Department Department Director Paul Krauss 26 F.T.E. Community Development Administrator Current, Long Development Services Range & Building Division Coordinator Neighborhood Manager Planning (4) 9, F.T.E. = Full -Time Equivalent Planning I Human Services Secretary (2) 11 Coordinator 11 JI Assistant Building Official Permit Center Planager ronmental Technician (2) otection Building Inspector (4) Senior Planner (2) hit alist Lpe Code Enforcement Officer (2) Page 125 2006 Final Budget Section VI: Baseline Budget PLANNING, BUILDING d COMMUNITY DEPARTMENT The Planning, Building and Community Department is responsible for eight program areas. • Management of the City Comprehensive Plan and Growth Management Activities. • SEPA environmental reviews and environmental protection. • Development review, including coordination of the approval process by staff of other Departments as well as actions before the Hearing Examiner, Planning Commission and City Council. • Permit Center operation. • Our Building Division handles construction plan reviews and inspections from application submittal to occupancy. The Division also provides contract inspection services for the City of Algona. At the time of writing, the City is initiating an in-house Electrical Inspection Program. • Code Enforcement on zoning and nuisance code matters. • Auburn's Human Services activities are focused in our Department including management/oversight of CDBG and City human services funding, grants and support for City Human Services Committee. • Neighborhood planning efforts to strengthen and enhance preservation, investment and sense of community. 2005 ACCOMPLISHMENTS Completed GMA mandated updating of the City's Comprehensive Plan and adopted a new Critical Areas ordinance. Completed initial design and funding studies for Auburn Environmental Park. Continued to improve Permit Center operations and began electric inspection program. Completed the southeast Main Street Neighborhood Plan. Implemented Phase I pedestrian improvements at Main Street and Auburn Way per the Downtown Revitalization Plan. Transferred Business License Program into the Permit Center. Major strides in continuing redevelopment of the Downtown including Parking Lot RFP and lease of Auburn Station retail to Green River Community College. Completed major annexations in Pierce County and undertook work to facilitate further annexations in Pierce and King Counties. Developed the Auburn Economic Development Strategies. Developed Urban Design Standards for Downtown. Participated with WRIA 9 to complete the Salmon Habitat Plan for the Green River watershed. 2006 GOALS o Complete early stage project design and funding in the Auburn Environmental Park. o Undertake active effort to sell mitigation easements on City -owned parcels to support economic development and environmental goals. o Undertake implementation of Economic Development Strategies as adopted by the City Council. o Continue process of improving services from the One -Stop Permit Center. o Undertake on -going neighborhood revitalization efforts through selection of a third neighborhood. o Update Shoreline Management Plan and Ordinance. o Adopt new Sign Code consistent with recent case law. o Increase the number of permits and renewals available through on-line services. o Start implementation of archiving for Building Division plans and documents to free up space, and make records accessible in digital format. o Continue to seek grants to find and expand the Latino Center. o Include some cost-effectiveness measures into annual upgrade of the Consolidated Plan in order to maintain current level of general funding and a decrease in CDBG funding for human services. o Work with WRIA 9 to begin implementation of the Salmon Habitat Plan. Continue to annex areas under limits established by the Growth Management Act. Improve code enforcement efficiency. Continue to complete the State Environmental Policy Act (SEPA) checklist as a measure of development activity occurring in the City. Page 126 2006 Final Budget Section VI: Baseline Budgei Line Item Summary 001 General 2003 2004 2005 2005 2006 17 Planning Actual Actual Adj Budget Est Actual Budget 10 Salaries & Wages 11 Regular Salaries & Wages $ 1,504,555 $ 1,556,035 $ 1,896,000 $ 1,809,300 $ 1,785,700 12 Overtime 35,699 29,034 13,000 13,000 8,000 13 Other Wages 21,709 10,196 48,200 48,200 24,500 Salary Sub -Total 1,561,963 1,595,265 1,957,200 1,870,500 1,818,200 20 Personnel Benefits 335,134 360,379 560,790 453,390 522,900 22 Uniforms & Clothing - 2,350 4,500 4,500 2,500 Benefits Sub -Total 335,134 362,729 565,290 457,890 525,400 30 Supplies 31 Office & Operating Supplies 49,450 47,615 98,050 98,050 11,000 35 Small Tools & Minor Equip 18,792 29,042 29,900 29,900 11,500 Supplies Sub -Total 68,242 76,657 127,950 127,950 22,500 40 Other Services&Supplies 41 Professional Services 583,137 780,011 1,149,670 919,670 960,300 42 Communication 6,226 9,112 10,380 10,380 7,600 43 Travel 4,641 4,768 19,800 19,800 16,000 44 Advertising 6,335 2,580 15,000 15,000 10,000 45 Operating Rentals & Leases 18,418 17,203 16,140 16,140 16,000 46 Insurance 3,052 5,325 5,500 5,500 4,700 47 Utility Services 161,675 173,979 177,600 165,600 - 48 Repairs & Maintenance 106,635 131,307 151,350 118,350 200 49 Miscellaneous 24,246 41,229 85,420 85,420 78,900 Other Services Sub -Total 914,365 1,165,515 1,630,860 1,355,860 1,093,700 50 Intergovt/Interfund Services/Tax 54,623 66,855 71,300 71,300 77,000 60 Capital Outlays 61 Land - - - - - 62 Buildings 951 16,975 - - - 63 Other Improvements 14,985 43,141 10,000 50,000 - 64 Machinery & Equipment 6,332 2,212 20,000 20,000 - 65 Construction In Progress - 811 394,000 439,000 - CapitalOutlaySub-Total 22,268 63,140 424,000 509,000 - 70 Debt Service: Principal - - - - - 80 Debt Service: Interest - - - - - 90 Interfund Payments For Services 12,419 12,647 21,500 21,500 50,400 95 Interfund Oper Rentals & Leases 55,896 74,160 80,900 80,900 43,500 99 I nterfund IS Services - 41,100 50,800 50,800 165,000 Interfund Sub -Total 68,315 127,907 153,200 153,200 258,900 00 Other Applications Department Totals $ 3,024,910 $ 3,458,067 $ 4,929,800 $ 4,545,700 $ 3,795,700 Page 127 2006 Final Budget Section VI: Baseline Budget 1600 1200 800 400 400 300 200 100 0 60 45 30 15 PERFORMANCE MEASURES - PLANNING, BUILDING AND COMMUNITY DEPARTMENT 2003 2004 2005 2006 Goal Estimate Acres Annexed y • The Growth Management Act (GMA) was enacted in 1990. This Act requires cities adopt Potential Annexation Areas (PAA) that designates the area the City expects to annex over time. Annexations outside of the PAA are not allowed. Annexation of property allows the City to better manage growth and implement City standards at the time of development. Annual variations in acres annexed occur for several reasons including property owner interest in annexation and processing time. Overall, the measure reflects progress toward annexing what is envisioned to be the eventual City limits established under the Growth Management Act. To date the City limits consist of 14,890 acreswith an additional 4,463 acreswithin the PAA. Code Enforcement— cases opened and closed 2003 2004 2005 2006 Goal Estimate ❑ Opened dosed This performance measure is indicative of the identification and resolution of code enforcement related 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 resolve violations, and the general public's increasing awareness of the City's code enforcement services through the filing of complaints. SEPA Checklists Completed 2003 2004 2005* 2006* Estimate Goal The State Environmental Policy Act (SEPA) requires governmental agencies to consider the environmental impacts of a proposal before making decisions. SEPA checklists are completed for development projects that exceed certain thresholds (e.g. over a certain number of lots for a plat, size of building, number of parking spaces etc). The submittal of SEPA checklists serves as a measure of development activity occurring in the City and is a measurement of development in the pipeline. * The City increased the number of projects exempt from SEPA to streamline the approval process. Page 128 2006 Final Budget Section VI: Baseline Budget Public Works Department Public Works Director Dennis Dowdy 102 F.T.E. Admin. Services (5) City Engineer/Assistant Director (96) Utilities Maintenance Traffic Engineer Utilities Engineer Engineer r (8) n l (7) Maintenance & 1 Assistant City Engineer Operations Manager ICJ 1 (24) ,« Wafer Operations General Services/ Supervisor Fleet Manager Sr. Project Engineer Construction Manager (7). (to). (9) (6) Water Distribution Street Supervisor Development Engineer Survey Supervisor Supervisor (l l y (5) (3) Storm Division Supervisor Sewer Division Supervisor Detail reported in the indiidual division. F.T.E. = Full -Time Equivalent Page 129 2006 Final Budget Section VI: Baseline Budget PUBLIC WORKS DEPARTMENT MISSION STATEMENT Public Works strives to foster and support quality of life of the community and to promote vigorous economic development through providing reliable and safe public streets and utilities and careful management of new infrastructure constructed by the City and new development. DEPARTMENT OVERVIEW The Public Works Department is functionally divided into the Administrative Services, Engineering & Development Management, and Utility Planning & Management sections located in City Hall and Equipment Rental, Street, Sewer, Storm, Water Divisions located at the Maintenance & Operations building. The Department is responsible for review, approval and management of capital improvements for streets and utilities constructed by new development for public dedication and ownership. The Department manages the City's public works capital improvement program for design, right-of-way acquisition, construction, and operations and maintenance of city's infrastructure including utilities and public streets. The Department provides survey services, property and Right of Way records management; and equipment rental and maintenance support for all departments. Public Works is responsible for administering standards for all city -owned utility and street infrastructure construction quality for development and land use throughout the City. The Department also manages city owned utilities to include water, sewer and storm drainage and associated real property assets. 2005 ACCOMPLISHMENTS Implemented a Local Street Improvement Program focusing on pavement preservation and sidewalk improvements. Completed design of the West Main Street & Pedestrian trail from Transit Center to the Interurban Trail. Completed the lighting improvements design in the Downtown area. Completed design and construction of the Terminal Park Street and drainage improvements. Completed estimates for reopening Academy Drive. Completed Well 5B. Completed the Kent 160 Agreement securing required transportation & pedestrian improvements. Completed the SR 164 Corridor Study. Started the SR 167 Corridor Environmental Impact Study (EIS). Completed Phase I of Auburn Way South (AWS) Sewer project. Completed Phase I of the Intelligent Transportation System (ITS) project. Started design & permitting of AST NW. Completed West Valley Hwy Trail from Peasley to 15th SW. 2006 GOALS Pursue short-term improvement funding in 2006 Legislature for SR 164 Study. Participate in the SR 167 Corridor EIS Study. Continue to support the proposed Regional Transportation Improvement District (RTID) package in preparation for the Fall 2006 ballot for voter approval. Design the storm water component of Auburn Environmental Park (AEP) to collect & treat Downtown Storm Drainage. Develop a long range program for financing Arterial Street System preservation. Continue to pursue funding opportunities for non -motorized trails to enhance connectivity to the Interurban Trail and destination centers. Design Phase II of Intelligent Transportation System. Complete the design of A ST NW. Continue to implement lighting improvements in the Downtown area. Complete the C Street SW Trail to Pacific. Construct West Main Street & Pedestrian trail from Transit Center to the Interurban Trail. Continue pedestrian friendly crosswalk improvement assessments of the City. Reconstruct 2na St SE by Transit Center. Complete Auburn Way S. safety improvements. Page 130 2006 Final Budget Section VI: Baseline Budgei Line Item Summary 001 32 General Public Works 2003 Actual 2004 Actual 2005 Adj Budget 2005 Est Actual 2006 Budget 10 Salaries & Wages 11 Regular Salaries & Wages $ 1,118,589 $ 1,219,904 $ 1,204,900 $ 1,161,700 $ 1,319,400 12 Overtime 19,318 22,043 16,000 16,000 16,000 13 Other Wages 13,604 12,127 5,000 5,000 12,000 Salary Sub -Total 1,151,511 1,254,074 1,225,900 1,182,700 1,347,400 20 Personnel Benefits 266,338 296,125 372,900 308,400 386,300 22 Uniforms & Clothing 1,495 1,826 2,300 2,300 2,300 Benefits Sub -Total 267,832 297,951 375,200 310,700 388,600 30 Supplies 31 Office & Operating Supplies 22,509 23,968 26,300 26,300 27,100 35 Small Tools & Minor Equip 99,433 118,858 52,900 52,900 48,300 Supplies Sub -Total 121,943 142,826 79,200 79,200 75,400 40 Other Services & Supplies 41 Professional Services 99,412 64,976 101,800 101,800 133,000 42 Corrrrunication 5,788 6,013 7,800 7,800 8,500 43 Travel 2,470 1,767 3,400 3,400 3,500 44 Advertising 1,148 1,031 1,800 1,800 700 45 Operating Rentals & Leases 971 1,096 1,500 1,500 3,000 46 Insurance 39,372 104,965 107,800 107,800 96,000 47 Utility Services - - - - - 48 Repairs & Maintenance 2,797 17,317 24,500 24,500 25,200 49 Miscellaneous 13,769 18,258 28,900 28,900 27,200 Other Services Sub -Total 165,726 215,423 277,500 277,500 297,100 50 Intergovt/Interfund Services/Tax 175 660 5,000 5,000 1,000 60 Capital Outlays 61 Land - - - - - 62 Buildings - - - - - 63 Other Improvements - - - - - 64 Machinery & Equipment 69,041 36,309 116,300 116,300 - 65 Construction In Progress 7,981 164,137 245,200 285,900 62,000 Capital Outlay Sub -Total 77,023 200,446 361,500 402,200 62,000 70 Debt Service: Principal - - - - - 80 Debt Service: Interest - - - - - 90 Interfund Payments For Services 16,600 33,387 22,600 22,600 46,900 95 Interfund Oper Rentals & Leases 76,596 104,640 103,200 103,200 105,000 99 Interfund IS Services - 32,000 90,600 90,600 308,100 Interfund Sub -Total 93,196 170,027 216,400 216,400 460,000 00 Other Applications Department Totals $ 1,877,405 $ 2,281,407 $ 2,540,700 $ 2,473,700 $ 2,631,500 Page 131 2006 Final Budget Section VI: Baseline Budget CITY OF UBURN * MORE THAN YOU IMAGINED Page 132 2006 Final Budget Section VI: Baseline Budgei Parks, Arts and Recreation Department Parks Director Daryl Faber 48.25 F.T.E. Cemetery Coordinator* Senior Center Supervisor (3) Parks Planning & Development Manager Museum Director 1.25 Staff *Detail reported in the individual division. F.T.E. = Full -Time Equivalent Special Programs Supervisor Special Programs Coordinator Registration Clerks (2) Golf Course Superintendent* Cultural Programs Manager (2) Recreation Programs Manager Recreation Coordinators (5) Youth Program Assistant Office Assistant Secretary Maintenance Manager Parks Maintenance (13) Page 133 2006 Final Budget Section VI: Baseline Budget PARKS, ARTS AND RECREATION DEPARTMENT MISSION STATEMENT Auburn Parks, Arts and Recreation is committed to protecting the City of Auburn's natural beauty through a vibrant system of parks, open space and trails while enhancing the quality of life for our citizens by providing outstanding recreational and cultural opportunities. DEPARTMENT OVERVIEW The Parks, Arts and Recreation Department focuses on providing a variety of facilities and programs for residents of all ages and interests. Parks, recreation programs, arts and cultural activities, senior center services, a museum, cemetery, golf course, and working with the King County Library System to provide library services are the department's areas of responsibility. The department works closely with the Auburn School District, Green River Community College, and other cultural and youth serving agencies in Auburn to provide facilities and services to citizens. We continue to focus on providing programs and facilities, protecting our environment, and preserving historical and cultural opportunities in our community. 2005 ACCOMPLISHMENTS 2006 GOALS Completed Parks, Arts and Recreation six- Complete Master Plan for Fenster Park. year Master Plan. Develop Lakeland Park #3. Designed and completed irrigation Complete design process for Auburn improvements to infields at Game Farm and Community Center and Les Gove Community Sunset Parks. Campus. Developed an After School program at Design/Construct Veterans Park Field house Olympic Middle School. replacement building. Established Parks Foundation Partnership as :• Secure grants for GSA Ballfield Lighting. a 501 C 3 partner. Expand partnership with Parks Foundation. Expanded sponsorships for arts, special Develop Outdoor Cinema Series. events and park amenities. Initiate and complete assessment of the Completed Park Improvements at Cedar condition of existing public art inventory. Lanes, GSA and Cameron Parks. Complete Olson Farm stream/orchard Obtained grant support for Olson Farm, improvements. habitat, and recreation programs. Continue Green and White River Trail Initiated Auburn Idol and Outdoor Cinema expansion when possible. in partnership with ADA. :• Secure grants and complete design for Game Farm Park Soccer Project. Continue to increase participation in department sponsored programs, classes and special events. Continue to market Park Facilities to increase revenue. Page 134 2006 Final Budget Section VI: Baseline Budgei Line Item Summary 001 33 General Parks, Arts & Recreation 2003 Actual 2004 Actual 2005 Adj Budget 2005 Est Actual 2006 Budget 10 Salaries & Wages 11 Regular Salaries & Wages $ 1,712,412 $ 1,786,456 $ 1,925,200 $ 1,925,200 $ 1,986,300 12 Overtirre 19,657 27,108 28,000 28,000 30,500 13 Other Wages 277,353 306,512 302,600 287,600 315,600 Salary Sub -Total 2,009,421 2,120,077 2,255,800 2,240,800 2,332,400 20 Personnel Benefits 427,149 473,429 595,300 537,800 626,200 22 Uniforms & Clothing 8,589 7,255 14,800 14,800 14,800 Benefits Sub -Total 435,737 480,684 610,100 552,600 641,000 30 Supplies 31 Office & Operating Supplies 279,665 361,467 387,700 367,700 378,100 35 Srrall Tools & Minor Equip 72,836 92,320 90,600 81,400 93,900 Supplies Sub -Total 352,501 453,787 478,300 449,100 472,000 40 Other Services & Supplies 41 Professional Services 393,857 449,377 516,700 485,800 466,500 42 Corrrrunication 20,101 5,688 17,000 26,200 28,400 43 Travel 5,967 5,310 10,800 10,800 10,600 44 Advertising 22,514 25,361 45,500 45,500 47,600 45 Operating Rentals & Leases 44,442 37,831 39,000 39,000 43,900 46 Insurance 38,350 54,573 58,000 58,000 54,100 47 Utility Services 233,834 241,481 225,917 225,917 284,100 48 Repairs & Maintenance 70,494 55,739 88,500 88,500 101,400 49 Miscellaneous 73,180 82,697 93,000 86,700 64,800 Other Services Sub -Total 902,737 958,058 1,094,417 1,066,417 1,101,400 50 Intergovt/Interfund Services/Tax - - - - - 60 Capital Outlays 61 Land 1,096 - - - - 62 Buildings - - - - - 63 Other Irrprovements - - 64 Machinery & Equipment 280,716 20,457 102,000 102,000 - 65 Construction In Progress 67,448 96,351 112,143 112,143 - Capital Outlay Sub -Total 349,260 116,809 214,143 214,143 - 70 Debt Service: Principal - - - - - 80 Debt Service: Interest - - - - - 90 Interfund Payments For Services 109,420 112,791 105,300 105,300 87,700 95 Interfund Oper Rentals & Leases 134,496 181,800 213,100 213,100 197,800 99 Interfund IS Services - 40,500 47,700 47,700 193,300 Interfund Sub -Total 243,916 335,091 366,100 366,100 478,800 00 Other Applications DepartrrentTotals $ 4,293,574 $ 4,464,505 $ 5,018,860 $ 4,889,160 $ 5,025,600 Page 135 2006 Final Budget Section VI: Baseline Budget 50,000 37,500 25,000 12,500 0 140,000 105,000 70,000 35,000 0 $140,000 $105,000 $70,000 $35,000 $0 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. 2003 2004 2005 2006 Goal Estimate 1JV Classes and SpecialEvents- Number of Participants 2003 2004 2005 2006 Goal Estimate 2003 2004 2005 2006 Estimate Goal • Participation in Department vide classes and special events continues to grow. A new strategic approach to marketing recreation services is enhancing our ability to reach new customers. Facility Rental • The increasing popularity of the Senior Center, Parks and Recreation Administration Building and other Park Facilities For weddings, Family reunions and community events has increased Facility revenue. Page 136 2006 Final Budget Section VI: Baseline Budget F.T.E. = Full -Time Equivalent Golf Course Division Golf Course Superintendent Kevin Van 6 F.T.E. Maintenance Worker II (2) Maintenance Worker 1 (2) Maintenance Specialist Mechanic Page 137 2006 Final Budget Section VI: Baseline Budget GOLF COURSE DIVISION MISSION STATEMENT The mission of the Auburn Golf Course is to provide all ages and abilities an affordable, high quality golf experience. DEPARTMENT OVERVIEW The Auburn Golf Course provides golfing services to over 50,000 golfers a year on a challenging 6,200-yard layout. The course is an enterprise function with greens fee revenue covering all course maintenance, operation expenses, and capital improvements. Staff continues to make improvements each year to improve the playability, drainage, and safety of the course. The Clubhouse operation is contracted to a PGA Class A professional for the collection of greens fees, lesson program, pro shop and snack bar sales, and cart rentals. All maintenance staff are city employees working under the direction of the Parks, Arts and Recreation Director. VZ8Z81-MITI PI&121101:I&14ZIlk Continued Fairway top dressing programs. Updated mowing and construction equipment. Completed the Clubhouse feasibility study. `z1z1zieI•3_11�0i Continue Fairway topdressing. Update mowing and construction equipment. Rebuild Hole 11 construction project. Begin construction on new Clubhouse. Increase winter rounds played by replacing poor soil and improving drainage. Increase total revenue and number of rounds played in future years through marketing and course improvements. Page 138 2006 Final Budget Section VI: Baseline Budgei Golf Course - Working Capital Budget 2003 2004 2005 2005 2006 Item Actual Actual Adj Budget Est Actual Budget Operating Budget: Operating Revenue 347.300 Greens Fees $ 819,987 $ 910,525 $ 1,055,000 $ 1,055,000 $ 970,000 362.200 Other 5,526 5,750 5,000 5,000 5,000 Total Operating Revenue 825,513 916,275 1,060,000 1,060,000 975,000 Operating Expense 576.600.10 Salaries and Wages 576.600.20 Benetits 576.600.30 Supplies 576.600.40 Other Services & Charges 576.600.90 Interlund Oper Rentals/Supplies 576.600.00 Depreciation Total Operating Expenses Operating Income (Loss) Non Operating Revenue (Exp) (356,817) (355,340) (365,200) (365,200) (373,000) (73,540) (92,619) (101,800) (101,800) (105,000) (96,705) (117,471) (165,600) (110,000) (128,000) (212,696) (255,924) (256,700) (236,900) (189,800) (10,059) (11,929) (13,700) (13,700) (6,600) 361.110 Investment Income 3,339 3,017 2,500 2,500 2,500 369.400 Misc. Revenue 179,482 3,182 33,200 - - 395.900 Other Sources (220) 11,500 Total Non Oper. Rev (Exp) 182,601 17,699 35,700 2,500 2,500 Net Income (Loss) 133,305 (39,136) 47,700 89,900 30,100 Add/Deduct Items Not Affecting Working Capital (W/C) 534.801.01 Depreciation 534.801.02 Non Cash Gain\Loss Net W/C From Operations Other Resources and Uses Budget: Sources Other Than Operations 347.301 Reserved For Capital 382.200 Revenue Bond 397.000 Operating Transter In 399.000 Other Sources Total Resources Uses Other Than Operations 590.100.62 Inc in Fixed Assets -Buildings 590.100.63 Inc in Fixed Assets -Improvements 590.100.64 Inc in Fixed Assets -Equipment 590.100.65 Inc in Fixed Assets-Consiruction Total Uses Net Change in W/C Beginning W/C 1/1 Ending W/C 12/31 Net Change in W/C 124,992 139,827 145,000 145,000 145,000 (11,500) 258,297 89,191 192,700 234,900 177100 37,710 45,242 50,000 50,000 50,000 - - - - 4,000,000 - - 52,800 52,800 - (14,570) (1,330) 23,140 43,912 102,800 102,800 4,050,000 (54,414) (10,939) - - - 5,627 (2,281) - - - (88,694) (35,325) (85,000) (85,000) (30,000) (216,904) (237,801) (4,165,000) (354,385) (286,346) (85,000) (85,000) (4,195,000) (72,948) (153.243) 210.500 252700 30.100 316,305 243,357 90,114 90,114 342,814 243,357 90,114 300,614 342,814 372,914 $ (72,948) $ (153,243) $ 210,500 $ 252,700 $ 30,100 Page 139 2006 Final Budget Section VI: Baseline Budget 12,000 9,000 6,000 3,000 0 $1,200,000 $900,000 $600,000 $300,000 $0 60,000 45,000 30.000 15 000 0 PERFORMANCE MEASURES - GOLF COURSE Total Winter Rounds Played • The Auburn Golf Course has been considered a very wet course during the off-season due to poor drainage and poor soils. The golf course has a plan in place to replace the poor soil and develop surface and sub -surface drainage for the next few years, increasing the number of rounds during the rainy months - November to March. Revenue increase generally is delayed by one year. Also fair weather conditions during the Pt quarter at 2005 led to increase in the winter rounds played. 2006 projection is held at 2005 levels due to construction on Hole #11. 100E '004 2005 2006 Goal Estimate Revenue • Completed drainage project allows the Auburn Golf Course to compete for winter revenues throughout the Puget Sound area. Surveys show all other public courses in the area generate 16 - 22% of their revenue during the winter months. The Auburn Golf Course is generally less than 10% during the winter months. Golf Course construction during 2004 was a factor in the decrease in revenues and the increase in 2005 was due to fair weather conditions in the 1st quarter along with improved drainage and marketing plan. 2003 2004 2005 2006 Estimate Goal Rounds of Golf 2003 2004 2005 2006 Goal Estimate • The decrease in total rounds played in 2004 was due to construction at the Golf Course along with economic and weather conditions. Drainage Improvements from prior years combined with fair weather conditions and improved marketing plan increased rounds played in 2005. There is no increase in the 2006 projection due to construction project in Hole #11. Page 140 2006 Final Budget Section VI: Baseline Budgei F.T.E. = Full -Time Equivalent Cemetery Division Cemetery Coordinator Arnie Galli 6 F.T.E. Cemetery Clerk Maintenance Worker II (2) Maintenance Worker 1 (2) Page 141 2006 Final Budget Section VI: Baseline Budget CEMETERY DIVISION MISSION STATEMENT Mountain View Cemetery shall be a sacred place to comfort and strengthen the community through responsible stewardship and compassionate ministry. To fulfill this we will: 1. Be attentive by listening and understanding. 2. Be respectful by being courteous, prompt and caring. 3. Be professional by maintaining and creating beautiful grounds. 4. Be thorough in documenting records. 5. Be dedicated to protecting the faith and trust the community has placed in us. f18111-9201619 JiI21101:I&14►IIP Completed planning of scattering garden and natural cremation Memorial area. Design Phase I of chapel/niche mausoleum. Upgrade hard copy file storage. Update and expand Marketing Program Begin expansion per updated Master Plan. Complete mausoleum. Develop 1,000 full-size graves and 800 ground cremation plots. Continue to develop more options in final disposition by tracking trends in interments and inurnments. Improve revenue from lot sales through advertising and development. Page 142 2006 Final Budget Section VI: Baseline Budgei Cemetery - Working Capital Budget Item 2003 Actual 2004 Actual 2005 Adj Budget 2005 Est Actual 2006 Budget Operating Budget Operating Revenue 343.601 Settings $ 32,975 $ 29,645 $ 30,000 $ 30,000 $ 35,000 343.602 Openings and Closings 145,889 151,994 155,000 155,000 170,000 343.603 Recordings 4,200 4,925 5,000 5,000 5,000 343.604 Liners 50,140 54,820 60,000 60,000 70,000 343.605 Resale Settings 4,555 4,261 6,000 6,000 4,800 343.606 Resale Vases - - - - - 343.607 Vases 16,500 13,271 15,000 15,000 15,500 343.609 Loi Sales 254,859 248,228 260,000 260,000 265,000 343.611 Other 28,593 27,161 30,000 30,000 30,000 343.612 Marker Sales 92,011 98,663 95,000 95,000 100,000 343.620 Interest/Penalties 3,548 3,276 2,500 2,500 3,000 Total Operating Revenue 633,270 636,244 658,500 658,500 698,300 Operating Expense 536.000.10 Salaries & Wages (318,221) (331,714) (394,600) (394,600) (362,200) 536.000.20 Benetits (73,129) (91,345) (110,600) (110,300) (103,200) 536.000.30 Supplies (106,208) (127,819) (121,500) (121,800) (128,900) 536.000.40 Other Services & Charges (72,639) (67,351) (71,900) (57,900) (88,100) 536.000.95 Interlund Oper Rentals/Supplies (14,213) (16,032) (19,000) (19,000) (9,500) 536.000.00 Depreciation (77,691) (79,263) (80,000) (80,000) (93,100) Total Operating Expenses (662,101) (713,524) (797,600) (783,600) (785,000) Operating Income (Loss) (28,831) (77,280) (139,100) (125,100) (86,700) Non Operating Revenue (Exp) 361.110 Investment Income 4,281 5,742 3,500 3,500 12,600 367.400 Donations 208 - - - - 369.900 Miscellaneous 6,113 2,423 - - - 536.100.81 Debt Service Interest (15,000) Total Non Oper. Rev (Exp) 10,602 8,165 3,500 3,500 (2,400) Net Income (Loss) (18,229) (69,115) (135,600) (121,600) (89,100) Add/Deduct Items Not Affecting Working Capital (W/C) 536.000.01 Depreciation 77,691 79,263 80,000 80,000 93,100 536.201.02 Non Cash Gain/Loss (2,421) Net W/C From Operations 59,462 7,727 (55,600) (41,600) 4,000 Resources Other Than Operations 397.100 Operating Transfer In 30,000 30,000 30,000 30,000 90,000 382.100 Bond Proceeds - - - - 500,000 399.000 Other Sources & Act Beg WC (8,545) 4,803 Total Resources 21,455 34,803 30,000 30,000 590,000 Uses Other Than Operations 590.100.00 Net Change in Restricted Assets - 53 - - - 590.100.62 Inc in Fixed Assets -Buildings 556 - - - - 590.100.63 Inc in Fixed Assets -Improvements 4,665 - - - - 590.100.64 Inc in Fixed Assets -Equipment (29,187) (4,298) (14,200) (14,200) (20,000) 590.100.65 Inc in Fixed Assets -Construction - (4,815) (45,000) (45,000) (500,000) 590.100.71 Debt Service: Principal (45,000) Total Uses (23,966) (9,060) (59,200) (59,200) (565,000) Net Change in W/C 56,951 33,470 (84.800) (70.800) 29.000 Beginning W/C 1/1 335,524 392,475 425,945 425,945 W55145 Ending W/C 12/31 392,475 425,945 341,145 355,145 384. 145 Net Change in W/C $ 56,951 $ 33,470 $ (84,800) $ (70,800) $ 29.000 Page 143 2006 Final Budget Section VI: Baseline Budget PERFORMANCE MEASURES -CEMETERY Interments 200 150 100 50 0 • In the past decade, cremation rates continued to rise. This trend necessitated more options for casket burials. Double depth burial and upright monument plots have proven successful. As development continues, other options will be explored. 2003 2004 2005 Estimate 2006 Goal 160 120 80 40 0 $300,mo $225,CO0 $150,CO0 $75,000 $0 Inurnments • Decreasing number of inurnments has been impacted by the increases in cremation rates for King County, requiring the Cemetery to look at more options for final disposition. Currently, only ground burial or niche inurnments are available. In 2005 the scattering garden and natural cremation memorial area will be completed. As trends are tracked, new areas for scattering or informal disposition will be considered. 2003 2004 2005 2006 Goal Estimate Revenue from Lot Sales 2CO3 -1704 100E -170o C-0aI E,ti ma to • Newly developed property will have to be more creative and supported by local advertising to sustain lot sales. Development that takes advantage of views and allowing more upright monument space will help sales revenue. Page 144 2006 Final Budget Section VI: Baseline Budgei COMMERCIAL RETAIL FUND DEPARTMENT OVERVIEW Included in economic development function of the Planning, Building and Community Department are the improvement, leasing and management of approximately 14,000 square feet of commercial space in the Auburn Station. The Commercial Retail Fund provides the financial support necessary to implement this function, utilizing public reinvestment in the downtown as a tool to stimulate private sector initiatives to redevelop downtown through the creation of new retail, office and residential space. 2005 ACCOMPLISHMENTS ❖ As the date of this writing, 10,901 sq. ft. or 78.8% of total retail space has been leased. Leased space to Green River Community College and achieved long-term community goal of bringing the college to Downtown Auburn. 2006 GOALS Include Commercial Retail space into the centralized property management system. Reach full occupancy. Discuss private sector master lease with the Council. Page 145 2006 Final Budget Section VI: Baseline Budget Commercial Retail - Working Capital Budget 2003 2004 2005 2005 2006 Item Actual Actual Adj Budget Est Actual Budget Operating Budget: Operating Revenue 362.500 Rents, Leases 362.501 Recovery Maint costs Total Operating Revenue Operating Expense 538.900.10 Salaries and Wages 538.900.20 Benetits 538.900.30 Supplies 538.900.40 Other Services & Charges 538.900.90 Interlund Oper Rentals/Supplies 538.910.01 Depreciation Total Operating Expenses Operating Income (Loss) Non Operating Revenue (Exp) 361.110 Interest Revenue 369.900 Misc Revenue 546.100.80 Debt Service: Interest Total Non Oper. Rev (Exp) Net Income (Loss) Add/Deduct Items Not Affecting Working Capital (W/C) 538.910.01 Depreciation Net W/C From Operations Other Resources and Uses Budget: Sources Other Than Operations 397.100 Transter in 399.000 Other Sources Total Resources Uses Other Than Operations 538.910.00 Net Change in Rest. Assets 538.910.11 Inc in Fixed Assets-Salares 538.910.21 Inc in Fixed Assets-Benetits 538.910.62 Inc in Fixed Assets -Building 538.910.63 Inc in Fixed Assets -Improvements 538.910.64 Inc in Fixed Assets -Equip 538.910.65 Inc in Fixed Assests-Construction Proj. 538.910.70 Debt Service: Principal Total Uses Net Change in W/C Beginning W/C 1/1 Ending W/C 12/31 Net Change in W/C $ 20,650 $ 46,394 $ 79,600 $ 79,600 $ 48,700 1 1, 762 15,000 15,000 10,000 20,650 58,156 94,600 94,600 58,700 - (256) (10,000) (10,000) (17,500) (76,750) (114,253) (109,600) (109,600) (99,300) (20,692) (94,003) (21,000) (21,000) (108,000) (97,442) (208,512) (140,600) (140,600) (224,800) (76,792) (150,356) (46,000) (46,000) (166,100) 4,647 2,014 5,000 5,000 12,000 4,647 2,014 5,000 5,000 12,000 (72,145) (148,342) (41,000) (41,000) (154,100) 20,692 94,003 21,000 21,000 108,000 (51,453) (54,339) (20,000) (20,000) (46,100) 1,1 17,400 200,000 200,000 1,117,400 - 200,000 200,000 - (874,589) (90,364) (150,000) (150,000) 191.358 46.655 76,655 76.655 30.555 $ 191 458 $ (144.703) A 30.000 A 3LM A I46J001 Page 146 2006 Final Budget Section VI: Baseline Budgei AIRPORT FUND VISION To identify, analyze, develop and implement, value added Airport systems solutions and services. MISSION To provide the citizens and users a quality aviation facility with needed services and products in a safe and secure environment. 114ZA3 CTAI4►III 1111501TA4AVAIWA The Airport provides hangar and tie -down facilities, which will accommodate 370 aircraft. In addition, it leases space to Auburn Flight Service, Inc., an aircraft sale, charter, airplane rental and pilot training facility. Auburn Flight Service has expanded the space formerly leased by other tenants and now offers a full range of aircraft maintenance services. The City contracts with an airport manager to manage aircraft tie -downs, hangers and facility leases, as well as the management, maintenance, and operation of the fuel facility. 2005 ACCOMPLISHMENTS Worked with developers to finish current projects. Continued to increase occupancy rate on outside tie -downs. Surveyed current Airport users and non - tenants for desired improvements. Created campaign concerning value of the Airport to citizens and the surrounding area. Conducted a formal study on rates and charges. Updated rules and regulations for adoption by the City. Pursued State and Federal grant opportunities for development and improvements to the Airport. Continued to pursue commercial development of land currently not producing income. ❖ Improved access to the west side of property from B St. 2006 GOALS Continue crack sealing/repair of asphalt, restriping of apron and taxiways. Continue campaign concerning the value of the airport to citizens and the surrounding area. Advertise regionally to promote the use of Auburn Airport as an alternative to Boeing, Renton and Tacoma. Complete the Minimum Standards for commercial operators doing business or desiring to do business at the airport. Complete RFP's for south -end development for Class -A office structure and a Gateway to the airport. Pursue State and Federal grant opportunities for airport development and improvements. Test hangar headers and establish priority replacement of the hangar headers that are failing. Continue an aggressive position on the GPS Instrument Approach for improved safety and increased utilization of the airport. Increase airport security. Continue to increase services available at the airport. Continue enforcement of rules and regulations compliance among airport users. Develop Business Plan for the airport. Install Airport information signs on Hwy 167, Hwy 18 and, if possible, 15. Page 147 2006 Final Budget Section VI: Baseline Budget Airport - Working Capital Budget 2003 2004 2005 2005 2006 Item Actual Actual Adj Budget Est Actual Budget Operating Budget: Operating Revenue 341.930 Airport Security Service 344.601 100 Octane - Wholesale 344.602 100 Octane 344.603 Oil Sales 344.604 Flowage Fee 362.501 Property Leases 362.502 Tie Down and Hanger Rent Total Operating Revenue Operating Expense 546.000.10 Salaries and Wages 546.000.20 Benetits 546.000.30 Supplies 546.000.40 Other Services & Charges 546.000.90 Interlund Oper Rentals/Supplies 546.000.00 Depreciation Total Operating Expenses Operating Income (Loss) Non Operating Revenue (Exp) $ 8,586 $ 7,845 $ 8,500 $ 8,500 $ 8,000 116,458 7,957 - - - 168,703 9,984 - - - 1,231 34 - - - 9,515 11,538 28,500 28,500 10,400 153,994 129,165 150,000 150,000 143,300 345,353 374,873 400,000 400,000 435,100 803,840 541,396 587,000 587,000 596,800 (120,861) (17,282) (14,400) (14,400) (16,300) (22,373) (2,589) (4,200) (4,200) (4,700) (275,554) (200) (10,000) (10,000) - (144,289) (334,511) (338,300) (338,300) (344,400) (21,048) - - - - 361.110 Interest Revenue 3,281 5,156 3,500 3,500 12,000 369.900 Misc Revenue 2,889 1,416 - - 4,000 546.100.80 Debt Service: Interest (92,098) (91,723) (84,800) (84,800) (82,800) Total Non Oper. Rev (Exp) (85,928) (85,151) (81,300) (81,300) (66,800) Net Income (Loss) (161,419) (154,362) (121,200) (121,200) (133,000) Add/Deduct Items Not Affecting Working Capital (W/C) 534.801.01 Depreciation Net W/C From Operations Other Resources and Uses Budget: Sources Other Than Operations 333.201 Fed Aviation Grant 334.xxx State Grant 397.100 Transter in 399.000 Other Sources & Adj Beg WC Total Resources Uses Other Than Operations 590.100.00 Net Change in Rest. Assets 590.100.11 Inc in Fixed Assets -Salaries 590.100.21 Inc in Fixed Assets-Benetits 590.100.62 Inc in Fixed Assets -Building 590.100.63 Inc in Fixed Assets -Improvements 590.100.64 Inc in Fixed Assets -Equip 590.100.65 Inc in Fixed Assests-Construction Proj. 590.100.70 Debt Service: Principal Total Uses Net Change in W/C Beginning W/C 1/1 Ending W/C 12/31 Net Change in W/C 295,206 256,025 260,000 260,000 297,600 133,787 101,663 138,800 138,800 164,600 72,775 743,206 198,000 198,000 172,000 - 34,492 8,500 8,500 8,500 150,000 - - - - 212,141 780,617 206,500 206,500 180,500 (5,000) (5,547) - - - (4,158) (84) (819) (8) - - - (96,524) - - - - 74,636 - - - - (63,984) - (6,000) (6,000) - (78,496) (806,162) (259,000) (259,000) (341,500) (30,000) (35,000) (40,000) (40,000) (45,000) (204,345) (846,801) (305,000) (305,000) (386,500) 141.583 35.479 40.300 40.300 (41.400) 1 57 253 298.836 334.315 334.315 374.615 298.836 334.315 374.615 374.615 333 21 5 A 141 583 A M 479 $ 40.300 A 4L. M A (41 400) Page 148 2006 Final Budget Section VI: Baseline Budgei F.T.E. = Full -Time Equivalent Street Division Street Supervisor Jim Dunn 11 F.T.E. Maintenance Worker II (6) Maintenance Worker 1 (4) Page 149 2006 Final Budget Section VI: Baseline Budget STREET DIVISION MISSION STATEMENT The Street 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 Street Department and the Transportation Section. The City's Street Department has a total of 165 centerline miles of roadways to maintain. Some of the key maintenance duties include pavement patching, crack sealing, roadside vegetation management, snow and ice removal, alley and shoulder grading, street lighting and traffic markings. The Transportation division is responsible for the key administrative and engineering duties including the transportation comprehensive system planning, traffic signal maintenance and operations, budget management and interaction and regulation of development. 2005 ACCOMPLISHMENTS ❖ Initiated the Save Our Streets program, which was developed to provide maintenance to our local street system. Approximately 6 miles received a thin asphalt overlay. ❖ Implemented new sign fabrication program. ❖ Improved staff ability to respond to sidewalk repairs. ❖ Completed the phase 1 of the Intelligent Transportation System. ❖ Completed upgrades to the City's Emergency Vehicle Signal Pre-Emption system. ❖ Completed the update to the City's 20-year Comprehensive Transportation plan. ❖ Installed flashing school zone beacons at two elementary schools. ❖ Initiated a cooperative program with the Water Division for the repair of water valve cans. 2006 GOALS ❖ Continue to look for ways to improve customer service while sustaining or increasing routine maintenance programs. ❖ Implement sign management/ replacement program. ❖ Phase 2 of the Intelligent Transportation System. ❖ Implement a neighborhood traffic calming program. ❖ Implement comprehensive weed spraying program for the Right of Way. ❖ Take a proactive approach to the replacement of damaged streetlights. ❖ Initiate the removal of ROW trees that are damaging sidewalks, curbs, and roadway. ❖ Continue to implement an annual program to replace deficient existing sidewalks and install new sidewalks were needed. ❖ Implement year 2 of the Save Our Streets program. This will include a thin overlay on approximately 6 miles of local street and the reconstruction of 'M' Street SE from 29th to 37th Street. ❖ Refresh striping on 100% of streets that have painted channelization annually. ❖ Continue to maintain streets in fair to good condition by crack sealing to prolong the need of overlays. Page 150 2006 Final Budget Section VI: Baseline Budgei Line Item Summary 001 42 General Street 2003 Actual 2004 Actual 2005 Adj Budget 2005 Est Actual 2006 Budget 10 Salaries & Wages 11 Regular Salaries & Wages $ 525,734 $ 496,296 $ 626,200 $ 626,200 $ 580,800 12 Overtime 13,620 15,196 21,400 21,400 21,400 13 Other Wages 7,334 7,834 15,000 15,000 15,000 Salary Sub -Total 546,688 519,326 662,600 662,600 617,200 20 Personnel Benefits 141,857 147,064 166,900 166,900 174,000 22 Uniforms & Clothing 3,341 3,868 3,500 3,500 3,500 Benefits Sub -Total 145,198 150,932 170,400 170,400 177,500 30 Supplies 31 Office & Operating Supplies 48,951 49,727 142,000 142,000 92,000 35 Small Tools & Minor Equip 26,679 25,605 5,000 5,000 13,500 Supplies Sub -Total 75,631 75,332 147,000 147,000 105,500 40 Other Services & Supplies 41 Professional Services 11,311 54,234 18,900 18,900 78,400 42 Communication 1,467 1,976 3,000 3,000 3,000 43 Travel 762 1,026 1,100 1,100 1,100 44 Advertising - - - - - 45 Operating Rentals & Leases 2,696 3,809 5,000 5,000 10,000 46 Insurance 37,100 64,338 66,100 66,100 97,800 47 Utility Services 488,039 450,723 427,100 427,100 427,100 48 Repairs & Maintenance 64,003 15,615 97,500 28,000 94,200 49 Miscellaneous 6,562 3,976 10,200 10,200 8,700 Other Services Sub -Total 611,939 595,697 628,900 559,400 720,300 50 Intergovl/Interfund Services/Tax - 67,242 500 70,000 - 60 Capital Outlays - - - 61 Land - - - - - 62 Buildings - - - - - 63 Other Improvements - - - - - 64 Machinery & Equipment - - - - - 65 Construction In Progress 1,607 214,284 100,000 100,000 - CapitalOutlaySub-Total 1,607 214,284 100,000 100,000 - 70 Debt Service: Principal - - - - - 80 Debt Service: Interest - - - - - 90 Interfund Payments For Services 13,346 17,197 13,000 13,000 32,000 95 Interfund Oper Rentals & Leases 327,000 437,784 352,600 352,600 333,400 99 Interfund IS Services - - - - 52,100 Interfund Sub -Total 340,346 454,981 365,600 365,600 417,500 00 Other Applications Department Totals $ 1,721,409 $ 2,077,794 $ 2,075,000 $ 2,075,000 $ 2,038,000 Page 151 2006 Final Budget Section VI: Baseline Budget 1007. 75% 50% 25% 0% 8 6 4 2 0 40 30 20 10 0 PERFORMANCE MEASURES - STREET DEPARTMENT Percentage of Street Striping Refreshed The City is responsible for maintaining the delineation of travel lanes on city streets. Each year the painted striping fades due to weather and trattic. The City contracts out the work to refresh the striping and our goal is to complete 100%ot streets that have painted channelization annually to improve satety for the traveling public. 2003 2004 2005 2006 Goal Estimate Miles of Sidewalk replaced/maintained 2003 not 2004 not 2005 2006 Goal available available Estimate • The City is responsible for maintaining the existing sidewalks in a sate passable state. We have recently completed a condition survey of all sidewalks in the City limits and are working to proactively replace damaged sidewalks annually. We also respond to damaged sidewalks that pose a tripping hazard to the public by providing temporary remedies. These numbers include sidewalks that have been cleared of vegetation that prohibit sate passage or cause eyesores. Tons of Sealant for Crack Sealing 2003 2004 2005 2006 Goal Estimate The City is responsible for maintenance of both classified and non -classified asphalt paved streets. Streets that are in fair to good condition require crack sealing to prolong the lite by keeping water out. When water enters the asphalt the rate of deterioration increases significantly. This work supplements the current SOS program that concentrates sealing local residential streets needing overlays. City statt is concentrating on streets in good condition to prolong the need for them to require an overlay. Page 152 2006 Final Budget Section VI: Baseline Budgei Water Division Water Distribution Supervisor Jay Gibson 9 F.T.E. Maintenance Worker II (6) Maintenance Worker 1 (2) F.T.E. = Full -Time Equivalent Water Operations Supervisor Ken Haines 7 F.T.E. Cross Connection Control Specialist (2) Water Well & Pump Specialist (2) Maintenance Worker II Maintenance Worker I Page 12 2006 Final Budget Section VI: Baseline Budget WATER UTILITY DIVISION MISSION STATEMENT Provide for the efficient, environmentally sound and safe management of 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 is safe for human consumption and that meets or exceeds the recognized standards of today and will continue to in the future by efficiently administering, operating, and maintaining the water supply system. The utility will also continue to enhance its customer service through public education and information. A primary responsibility of the utility is implementing the 2001 Comprehensive Water Plan. 2005 ACCOMPLISHMENTS Continued replacing malfunctioning meters with radio read meters. Continued water conservation initiatives that were identified in the 2001 Comprehensive Water Plan. Continued to replace undersized pipes that were identified in the 2001 Comprehensive Water Plan for fire flow improvements. Completed construction of Well 5B Pumping & Treatment Facilities. Continued the Corrosion Control Monitoring Program for the Lead and Copper Rule compliance. Provided an emergency generator for Well 4. Upgraded Lea Hill intertie pump station booster pump package that serves Auburn customers. Enhanced customer service by updating the hydrant permit policy while increasing water system security. 2006 GOALS Support Downtown vision by offering System Development Charge (SDC) credits where appropriate for redeveloping properties that upgrade the water system. Continue to implement conservation initiatives. Complete citywide chlorination initiative. Design SCADA system to improve communication between facilities and the M&O, and enhance worker safety. Continue development of a water security plan for all water utility assets. Continue to replace malfunctioning meters with radio read meters. Continue to replace undersized pipes for fire flow improvements giving consideration to the location of other transportation and utility projects. Construct the Academy Rezone project. Complete the project for installing blow -off assemblies on dead end lines. If not initiated by developers begin design of the Lakeland Hills west supply pump station. Complete Lakeland Hills Service area rezone. Begin implementation of Facilities Management Software. Initiate project to capture additional flows in the middle collector at Coal Creek Springs. Improve customer service and core utility services by tracking customer complaints. Continue system improvements by monitoring system losses. Page 154 2006 Final Budget Section VI: Baseline Budgei Water - Working Capital Budget Item 2003 Actual 2004 Actual 2005 Adj Budget 2005 Est Actual 2006 Budget Operating Budget Operating Revenue 343.400 Water Sales $ 7,016,033 $ 7,138,311 $ 7,108,000 $ 7,108,000 $ 7,400,000 343.431 Unmetered Water Sales 27,885 15,183 8,000 8,000 15,000 343.433 Water Application 77,937 75,284 66,300 66,300 70,000 Total Operating Revenue 7,121,855 7,228,778 7,182,300 7,182,300 7,485,000 Operating Expense 534.000.10 Salaries/Wages (1,318,541) (1,359,407) (1,613,800) (1,613,800) (1,668,400) 534.000.20 Benetits (410,752) (378,517) (461,100) (461,100) (480,300) 534.000.30 Supplies (128,836) (155,395) (243,100) (183,600) (206,200) 534.000.40 Other Services Charges (1,866,256) (2,174,197) (2,213,100) (2,116,100) (2,310,600) 534.000.50 Intergovernmental Services - - - - - 534.000.90 Intertund Oper Rentals/Supplies (342,087) (441,263) (585,600) (455,600) (782,900) 534.000.00 Depreciation & Amortization (2,392,917) (2,056,472) (2,200,000) (2,200,000) (2,050,000) Total Operating Expenses (6,459,389) (6,565,251) (7,316,700) (7,030,200) (7,498,400) Operating Income (Loss) 662,466 663,527 (134,400) 152,100 (13,400) Non Operating Revenue (Exp) 361.110 Interest Revenue 101,128 158,678 75,000 75,000 150,000 369.900 Misc Rev- Other (20,387) 22,048 10,000 10,000 35,000 534.100.80 Debt Service: Interest (364,244) (348,457) (357,300) (357,300) (309,700) Total Non Oper. Rev (Exp) (283,503) (167,731) (272,300) (272,300) (124,700) Net Income (Loss) 378,963 495,796 (406,700) (120,200) (138,100) Add/Deduct Items Not Affecting Working Capital (W/C) 534.801.01 Depreciation & Amortization 2,392,917 2,056,472 2,200,000 2,200,000 2,050,000 Net W/C From Operations 2,771,880 2,552,268 1,793,300 2,079,800 1,911,900 Resources Other Than Operations 396.101 Contributed Cap -Sys Dev 377,430 455,530 265,200 265,200 400,000 396.102 Contributed Cap -Area Assess 28,853 6,896 20,000 20,000 10,000 396.104 Contributed Cap -Out Des, - 785,498 - - - 396.108 Contributions -Joint Part. 200,273 - - - - 391.800 Intergovernmental Loan (PWFF) - 205,880 - - - 399.500 Net Change in Restricted Assets (255,301) 54,074 - - - 399.000 Other Sources & Act Beg WC 111,347 32,039 Total Resources 462,602 1,539,917 285,200 285,200 410,000 Uses Other Than Operations 590.100.00 Other Uses 281,094 (735,803) - - - 590.100.10 Salaries (38,682) (50,610) (127,800) (127,800) (142,200) 590.100.20 Benetits (9,974) (13,279) (36,900) (36,900) (41,300) 597.100.55 Operating Transfer Out (51,400) (126,000) (198,000) (98,600) (63,000) 590.100.61 Inc in Fixed Assets -Land 124 (17,828) - - - 590.100.63 Inc in Fixed Assets -Improvements (19,047) (20,790) - - - 590.100.64 Inc in Fixed Assets- Equipment 7,728 (39,081) (173,100) (303,100) (18,000) 590.100.65-7 Inc in Fixed Assets -Construction (557,027) (442,917) (3,187,900) (3,444,400) (1,802,500) 590.100.70 Debt Service: Principal (1,096,443) (1,305,933) (1,192,800) (1,192,800) (1,207,600) Total Uses (1,483,627) (2,752,241) (4,916,500) (5,203,600) (3,274,600) Net Change in W/C 1.750.855 1.339.944 (2.838.000) (2.838.600) (952.700) Beginning W/C 1/1 5.464.177 7.215.032 8.554.976 8.554.976 5,716.376 Ending W/C 12/31 7.215.032 8.554.976 5.716, 976 5.716.376 4.763.676 Net Change in W/C $ 1.750.855 $ 1.339.944 $ (2.838.000) $ (2.838.600) $ (952700) Page 155 2006 Final Budget Section VI: Baseline Budget 10% 8% 5% 3% 0% 4.0 3.0 2.0 1.0 0.0 300 225 150 75 0 PERFORMANCE MEASURES - WATER DIVISION System Losses A program was developed in 1999 to account for increased losses in the system which included leak detection and meter testing/replacement. System loss is the amount of water accounted or unaccounted that was not authorized for use and for which no revenue was collected. 2003 2004 2005 2006 Goal Estimate Customer Service Complaints per 1000 customers 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 1000 customers. Increase in 2004 was primarily due to private vendors using water hydrants inappropriately and the operation of well 7 during the repairs on wells 2 and 6. 2003 2004 2005 2006 Goal Estimate Residential Consumption Gallons per day/connection 2003 2004 2005 2006 Goal Estimate 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. Page 156 2006 Final Budget Section VI: Baseline Budgei Sanitary Sewer Division F.T.E. = Full -Time Equivalent Sanitary Sewer Supervisor Samuel Castro 8 F.T.E. Maintenance Worker II (4) Maintenance Worker 1 (2) Storm/Sewer Pump Specialist Page 157 2006 Final Budget Section VI: Baseline Budget SANITARY SEWER UTILITY DIVISION I&IKIC81ZI&I FIN ICTAI4ZII Provide for efficient, environmentally sound, and safe management of the existing and future sanitary sewer waste needs of the City of Auburn. DEPARTMENT OVERVIEW Some of the key administrative and engineering duties include comprehensive system planning, interaction and regulation of development, implementing Capital Improvement Projects, 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. 2005 ACCOMPLISHMENTS 2006 GOALS :• Supported the goal of partnering with the Establish new sewer boundaries with approval Muckleshoot Indian Tribe by completing the of Bonney Lake, Pierce County, and Sumner design and began construction of the Auburn for the Kersey Way and North Lake Tapps Way South sanitary sewer project. basins. Continued ongoing repair and replacement Complete the construction of the Auburn program for broken lines in the City rights of Way South Improvements supporting the way. Council goal of continued coordination with Continued to model the sanitary sewer the Muckleshoot Indian Tribe. system to aid in planning new facilities and Continue pipeline replacement program identify sewer mains with deficient capacity. giving consideration to the location of other Began the process of establishing a Fats Oil transportation and utility projects. and Grease (FOG) monitoring program to Establish program for extending sanitary eliminate the discharge of these substances sewer service into developed regions of the into the sanitary sewer system. City currently without service. Helped establish the Muckleshoot Indian Tribe Continue contract discussions with King as a King County Component agency and County Wastewater Treatment Division for eliminate them from our monthly billing continued disposal of sanitary sewer wastes. system. Review emergency by-pass pumping Completed the manhole ring replacement capabilities and recommend enhancements project. as necessary. Design SCADA system to improve communication between facilities and the M&O, and enhance worker safety. Begin implementation of Facilities Management Software. Improve system operations and maintenance by tracking linear feet of sewer pipes cleaned and inspected. Improve system function by increasing manhole inspections. Page 158 2006 Final Budget Section VI: Baseline Budgei Sewer - Working Capital Budget 2003 2004 2005 2005 2006 Item Actual Actual Adj Budget Est Actual Budget Operating Budget: Operating Revenue 343.500 Sewer Services $ 10,369,853 $ 10,800,747 $ 10,705,000 $ 10,705,000 $ 11,000,000 Total Operating Revenue 10,369,853 10,800,747 10,705,000 10,705,000 11,000,000 Operating Expense 535.000.10 Salaries and Wages 535.000.20 Benetits 535.000.30 Supplies 535.000.40 Other Services Charges 535.000.50 Inter-Govt'I Services 535.000.90 Interlund Oper Rentals/Supplies 535.000.00 Depreciation & Amortization Total Operating Expenses Operating Income (Loss) Non Operating Revenue (Exp) 361.110 Interest Revenue 369.900 Misc Rev- Other 379.100 MIT Contributions Total Non Oper. Rev (Exp) Net Income (Loss) Add/Deduct Items Not Affecting Working Capital (W/C) 535.801.00 Depreciation & Amorfization Net W/C From Operations Resources Other Than Operations 396.101 Contributed Cap -Sys Dev 396.102 Contributed Cap -Area Asses 396.104 Contributed Cap -Outside Des, 397.100 Operating Transfers In 399.000 Other Sources & Act Beg WC Total Resources Uses Other Than Operations 590.100. Other Uses 590.100.05 Net Change in Restricted Assets 590.100.11 Inc in Fixed Assets-Salaries/Wages 590.100.21 Inc in Finxed Assets-BenetitsBenetits 597.100.55 Operating Transfer Out 590.100.63 Inc in Fixed Assets -Improvements 590.100.64 Inc in Fixed Assets -Equipment 590.100.65 Inc in Fixed Assets -Construction Total Uses Net Change in W/C Beginning W/C 1/1 Ending W/C 12/31 Net Change in W/C (799,074) (909,360) (1,014,900) (1,014,900) (1,083,200) (251,351) (217,744) (292,500) (292,500) (311,800) (41,668) (42,793) (61,300) (61,300) (68,900) (931,792) (1,124,651) (1,141,600) (1,141,600) (1,244,500) (7,413,949) (7,599,737) (8,153,500) (8,153,500) (8,553,500) (165,129) (277,646) (310,500) (341,100) (540,800) 103,947 127,413 110,000 110,000 125,000 411,737 1,610 - - - 464,272 1,800,000 1,800,000 3,100,000 515,684 593,295 1,910,000 1,910,000 3,225,000 760,702 42,275 1,040,700 1,010,100 1,822,300 521,872 1,179,836 600,000 600,000 600,000 1,282,574 1,222,111 1,640,700 1,610,100 2,422,300 479,601 793,354 500,000 500,000 700,000 28,106 25,209 25,000 25,000 25,000 - 2,014,424 - - - - - - - 26,000 72,656 295,240 2,156,800 2,156,800 580,363 3,128,227 2,681,800 2,681,800 751,000 - (2,014,424) - - - 4,072 14,487 - - - (42,753) (46,581) (133,100) (133,100) (124,100) (10,519) (11,862) (38,700) (38,700) (36,000) (10,473) (365,000) (157,400) (157,400) - (23,791) - (60,000) (45,000) - (5,014) (48,619) (176,400) (145,800) - (487,163) (343,681) (7,962,100) (7,977,100) (7,185,900) (575,641) (2,815,680) (8,527,700) (8,497,100) (7,346,000) 1287,296 1.534.658 (4.205200) (4205200) (4, 172, 700) 9.081.382 10.368.678 11.903.336 11.903.336 7.698136 10.368.678 1 1.903.336 7.698 136 7.698 136 3.5255 436 A 1287296 A 1.534.658 $ (4205200) A (4205200) A (4172.700) Page 159 2006 Final Budget Section VI: Baseline Budget 400,000 300,000 200,000 100,000 0 300,000 225,000 150,000 75,000 0 4,000 3,000 2,000 1,000 0 PERFORMANCE MEASURES - SEWER DIVISION Linear Feet of Sanitary Sewer Pipe Cleaned • Pipe cleaning is conducted using a high-pressure sewer jet to scour and remove debns from the inside of the pipelines. A plan to clean the entire sewer system in the next five years is being established. 2003 2004 2005 2006 Goal Estimate Linear Feet of Sanitary Sewer Pipe Remotely Inspected • Routine inspections and spot repairs of sewer pipe should result in less 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. 2003 2004 2005 2006 Goal Estimate Manhole Inspections • Inspecting manholes gives a quick visual observation of the sewer system tunction. By increasing inspections potential sewer blockages, infiltration & inflow and surcharging can be observed. 2003 2004 2005 2006 Goal Estimate Page 160 2006 Final Budget Section VI: Baseline Budgei Storm Drainage Division F.T.E. = Full -Time Equivalent Storm Drainage Supervisor Jim Sandercock 9 F.T.E. Maintenance Worker II (7) Maintenance Worker I Page 161 2006 Final Budget Section VI: Baseline Budget STORM DRAINAGE UTILITY DIVISION MISSION STATEMENT Provide environmentally sound and effective management of the surface and shallow ground water in the City of Auburn for the protection and welfare of the public. DEPARTMENT OVERVIEW Some of the key administrative and engineering duties include comprehensive system planning, compliance with governmental regulations, interaction and regulation of development applications, development and implementation of capital improvement projects, and system budget management. Key operational duties include general system maintenance, minor repair and construction, and day-to- day operation. The City is responsible for the collection, transmission, treatment, and disposal of surface waters to Mill Creek and the Green and White Rivers. f'z�Z��y_�•Z•Z•7 Ji 12 111 Ej : F & 14 ► III K Supported the Downtown Vision for provision of a solution to the water quality and quantity flowing out of downtown by coordinating the Utilities participation in the Auburn Environmental Park project. Supported the Sense of Community Vision to enhance neighborhoods through capital investment/maintenance and tree planting by retrofitting two storm drainage facilities. Continued to implement elements of the Water Quality/Quantity Monitoring Program. Provided support for the Local Street program. Continued implementation of the West Nile Virus response program for public storm drainage ponds. Developed a computerized hydraulic model for the majority of the City's storm drainage system. Developed a Car Wash Kit program to keep soapy and oily water out of the storm drainage system at charity car wash events. Begin initial implementation requirements of the National Pollution Discharge Elimination System (NPDES) Phase II permit elements. Continue to update the storm drainage model to improve coordination with development applications and to prioritize Capital Improvements. Respond as necessary to the West Nile Virus threat and implement the response program for public storm drainage ponds. Continue the Sense of Community Vision to enhance neighborhoods through capital investment/maintenance and tree planting by retrofitting storm drainage facilities. In support of the Auburn Environmental Park project, begin design of a Detention & Water Quality Facility to serve the Downtown. Continue to implement storm improvements to alleviate storm capacity problems giving consideration to the location of other transportation and utility projects. Design SCADA system to improve communication between facilities and the M&O, and enhance worker safety. Begin implementation of Facilities Management Software. Continue to improve system capacity and function by increasing maintenance on storm drainage pipes, ponds and ditches. Page 162 2006 Final Budget Section VI: Baseline Budgei Storm - Working Capital Budget Item 2003 Actual 2004 Actual 2005 Adj Budget 2005 Est Actual 2006 Budget Operating Budget Operating Revenue 343.830 Storm Drainage Services $ 3,024,333 $ 3,073,400 $ 3,385,000 $ 3,385,000 $ 3,674,000 Total Operating Revenue 3,024,333 3,073,400 3,385,000 3,385,000 3,674,000 Operating Expense 535.000.10 Salaries and Wages (906,258) (1,005,952) (1,097,900) (1,097,900) (1,140,400) 535.000.20 Benetits (294,317) (211,410) (312,800) (312,800) (325,600) 535.000.30 Supplies (19,317) (31,122) (47,400) (47,400) (58,000) 535.000.40 Other Services Charges (406,084) (519,169) (870,500) (870,500) (818,600) 535.000.50 Intergovt Services (12,185) (42) (10,000) (10,000) (10,000) 535.000.90 Interlund Oper Rentals/Supplies (304,158) (386,432) (520,200) (550,800) (786,700) 535.000.00 Depreciation (854,681) (889,869) (890,000) (890,000) (898,000) Total Operating Expenses (2,797,000) (3,043,996) (3,748,800) (3,779,400) (4,037,300) Operating Income (Loss) 227,333 29,404 (363,800) (394,400) (363,300) Non Operating Revenue (Exp) 361.110 Interest Revenue 58,011 75,672 45,000 45,000 75,000 360.000 Miscellaneous Revenue (Exp) 14,979 5,739 - - - 337.001 Interlocal Grant - - - - - 535.100.80 Interest Expense (153,751) (125,354) (124,100) (124,100) (107,400) Total Non Oper. Rev (Exp) (80,761) (43,943) (79,100) (79,100) (32,400) Net Income (Loss) 146,572 (14,539) (442,900) (473,500) (395,700) Add/Deduct Items Not Affecting Working Capital (W/C) 535.801.01 Depreciation 854,681 889,869 890,000 890,000 898,000 Net W/C From Operations 1,001,253 875,330 447,100 416,500 502,300 Resources Other Than Operations 396.101 Inc in Contributed Cap -Sys Dev 270,165 220,286 300,000 300,000 300,000 396.102 Inc in Contributed Cap -Area Assess - 9,241 - - - 396.104 Inc in Contributed Cap -Out Devl - 40,840 75,000 75,000 - 397.100 Operating Transfer In - - 200,000 200,000 - 399.610 Inc in Compensated Absences 86,677 (30,224) - - - 399.500 Net Change in Restricted Assets (65,023) 57,474 - - - 399.700 Increase In Deterred Credus - 597,204 - - - 399.000 Other Sources & Act Beg WC 4,595 (217,413) Total Resources 296,414 677,408 575,000 575,000 300,000 Uses Other Than Operations 590.100.00 Other Uses 79,718 (31,276) - - - 590.100.10 Salaries/Wages (58,999) (18,430) (142,100) (142,100) (125,900) 590.100.20 Benetits (15,522) (4,854) (41,100) (41,100) (36,600) 590.100.55 Operating Transfer Out (4,500) (166,000) (335,200) (235,200) (113,000) 590.100.61 Inc in Fixed Assets -Land (322,914) (237,016) (580,000) (580,000) - 590.100.63 Inc in Fixed Assets -Improvements (9,799) - (33,000) (33,000) - 590.100.64 Inc in Fixed Assets -Equipment (10,922) (38,827) (148,700) (118,100) (32,000) 590.100.65 Inc in Fixed Assets -Construction (486,776) (185,398) (1,999,800) (2,099,800) (1,185,500) 590.100.71 Debt Service: Principal (310,900) (327,600) (327,600) (327,600) (343,000) Total Uses (1,140,614) (1,009,401) (3,607,500) (3,576,900) (1,836,000) Net Change in W/C 157,053 543.337 (2.585.400) 12.585.400) (1.033.700) Beginning W/C 1/1 4,410,775 4,567,828 5,111,165 5,111,165 2,525,765 Ending W/C 12/31 4,567,828 5,111,165 2,525,765 2,525,765 1,492,065 Net Change in W/C $ 157,053 $ 543,337 $ (2,585,400) $ (2,585,400) $ (1,033,700) Page 163 2006 Final Budget Section VI: Baseline Budget PERFORMANCE MEASURES - STORM DIVISION Linear Feet of Storm Drainage Pipe Cleaned/Maintained 80,000 60,000 40,000 20,000 n 500 375 250 125 0 500,000 375,000 250,000 125,000 0 Pipe cleaning is conducted using a high-pressure sewer jet to scour and remove debts from the inside of pipelines. This program ensures that the existing pipelines are maintained to provide maximum capacity and collect polluted sediment. The 2004 actual figure is low because of limited resources; emphasis on maintenance needs can alternate from year to year. 2003 2004 2005 2006 Goal Estimate Acres of Storm Drainage Ponds Mowed/Maintained Storm Drainage Ponds are maintained by power mower and hand tools to ensure tunction, and enhance the aesthetic appearance of the tacility. 2003-not 2004 2005 2006 Goal available Estimate Linear Feet of Storm Drainage Ditches Cleaned/Mowed 2003-not 2004 2005 2006 Goal available Estimate • Storm drainage ditch cleaning is performed using heavy equipment (backhoe, dump truck & mower) to remove debts and re-establish the flow line of storm drainage ditches. This program ensures that the existing ditches are maintained to provide maximum capacity and collect polluted sediment and vegetation when cleaned. Page 164 2006 Final Budget Section VI: Baseline Budgei F.T.E. = Full -Time Equivalent Solid Waste Division Solid Waste Supervisor Sharon Hlavka 2 F.T.E. Recycling Coordinator Page 165 2006 Final Budget Section VI: Baseline Budget SOLID WASTE UTILITY DIVISION MISSION STATEMENT The Solid Waste Division provides environmentally sound and safe disposal of solid and hazardous waste, provides waste reduction and recycling opportunities and to increase public awareness within the City of Auburn. DEPARTMENT OVERVIEW The City contracts with Waste Management to do collection and recycling, with City staff responsible for overall management and billings. The City 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. 2005 ACCOMPLISHMENTS Maintained the measured rate of residential recycling at 49% by volume. Established and measured the participation rate in residential recycling and maintained an average of 757o. Measured the volume -based rate of shifting from 30-gallon cans to mini and micro cans, as a result of residential recycling, and maintained at 20%. Maintained multifamily complexes at 587c recycling participation. Worked with Auburn School District and gave recycling and solid waste presentations to grades three through five. Promoted Commercial Recycling embedded rates for businesses via a King County grant. Continued assessment of route checks within one day and 95% response within ten days. Continued to provide citizens with recycling ability at all City facilities. Maintained recycling at all City special events in conjunction with Parks department. Continued to provide recycling in the parks. Maintained the total diversion rate at 20%. Began negotiation for servicing Lea Hill. 2006 GOALS Increase the measured rate of residential recycling to 56% by volume. Measure the participation rate in residential recycling and maintain an average of 80%. Measure the volume -based rate of shifting from 30-gallon cans to mini and micro cans, as a result of residential recycling, and maintain at 20%. Increase multifamily complexes to 60% recycling participation. Work with Auburn School District and give recycling and solid waste presentations to grades three through five. Increase Commercial Recycling diversion to 12% using a King County grant. Maintain assessment of route checks within one day and 95% response within ten days. Continue to provide citizens with recycling ability at all City facilities. Maintain recycling at all City special events and in parks in conjunction with the Parks department. Maintain the total diversion rate at 20%. Begin negotiations to deliver services in the Lakeland Hills area. Reduce rise in garbage collected by promoting recycling. Page 166 2006 Final Budget Section VI: Baseline Budgei Solid Waste - Working Capital Budget 2003 2004 2005 2005 2006 Item Actual Actual Adj Budget Est Actual Budget Operating Budget Operating Revenue 343.750 Garbage Service Total Operating Revenue Operating Expense 537.000.10 Salaries and Wages 537.000.20 Benetits 537.000.30 Supplies 537.000.40 Other Services & Charges 537.000.50 Inter-Govt'I Services 537.000.90 Interfund Oper Rentals/Supplies 537.000.00 Depreciation Total Operating Expenses Operating Income (Loss) Non Operating Revenue (Exp) $ 8,212,940 $ 8,443,044 $ 8,496,700 $ 8,496,700 $ 8,965,300 8,212,940 8,443,044 8,496,700 8,496,700 8,965,300 (331,984) (368,939) (406,000) (406,000) (340,600) (91,045) (68,206) (116,300) (116,300) (98,200) (10,727) (11,508) (22,300) (22,300) (22,000) (7,769,372) (7,891,119) (8,250,100) (8,278,100) (8,366,000) (266,064) (211,702) (216,500) (216,500) (288,300) (65,797) (73,080) (110,200) (82,200) (97,600) 361.110 Interest Revenue 28,226 44,109 40,000 40,000 56,700 337.000 Interlocal Grants 33,385 34,809 59,600 59,600 53,000 Total Non Oper. Rev (Exp) 61,611 78,918 99,600 99,600 109,700 Net Income (Loss) (279,251) (123,409) (544,000) (544,000) (168,000) Add/Deduct Items Not Affecting Working Capital (W/C) 537.801.01 Depreciation Net W/C from Operations Resources Other Than Operations 397.100 Operating Transfer In 399.000 Other Sources Total Resources Uses Other Than Operations 597.100.55 Operating Transfer Out 590.100.62 Inc in Fixed Assets -Building 590.100.64 Inc in Fixed Assets -Equipment Total Uses Net Change in W/C Beginning W/C 1/1 Ending W/C 12/31 Net Change in W/C 18,813 20,817 18,900 18,900 30,300 (260,438) (102,592) (525,100) (525,100) (137,700) 15,000 15,000 20,476 (15,926) 20,476 (15,926) 15,000 15,000 - 3,435,938 3,289,301 2,710,501 2,710,501 2,572,801 $ (239,962) $ (146,637) $ (578,800) $ (578,800) $ (137,700) Page 167 2006 Final Budget Section VI: Baseline Budget 50,000 37,500 25,000 12,500 0 12,000 9,000 6,000 3,000 0 100% 75% 50% 25% 0% PERFORMANCE MEASURES - SOLID WASTE Tons of Garbage Collected • The City of Auburn garbage tonnage is increasing in line with the State wide tonnage increases. An increase in recycling diversion slows the growth of the garbage increases. 2003 2004 2005 2006 Goal Estimate Tons of Recycling/Yard Waste Collected • We anticipate an increase in recycling by promoting outre-one" recycling opportunities to citizens. Business outreach may increase 2005 Tonnage. Commercial and multifamily recycling rates were embedded since 2002. 2003 2004 2005 2006 Goal Estimate Residential Recycling Participation Percentage 2003 2004 2005 2006 Goal Estimate The participation measure decreased due to Waste Management's change in method of measure. Projected increase in 2005 is due to "all -in -one" recycling implementation in November 2004, which would simplify the recycling process for residents. Page 168 2006 Final Budget Section VI: Baseline Budgei Equipment Rental Division F.T.E. = Full -Time Equivalent General Services/ Fleet Manager Wayne Knapp 10 F.T.E. Auto Mechanic (4) Maintenance Worker 1 (2) Accounting Clerk Office Assistant Custodian Page 169 2006 Final Budget Section VI: Baseline Budget EQUIPMENT RENTAL DIVISION MISSION STATEMENT The mission of the Equipment Rental Division is to provide all City departments with a safe and reliable fleet, and the fleet support services that each department needs to perform its mission. DEPARTMENT OVERVIEW Equipment Rental is responsible for maintenance, service, acquisition and disposition of the City's vehicle/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. 2005 ACCOMPLISHMENTS 2006 GOALS Improved our ability to diagnose and repair Continue to review vehicle usage within each the City's fleet, by upgrading electronic division, to improve vehicle utilization across scanning tools and shop equipment. all City departments. Installed a monitored security system at the Maintenance and Operations facility to protect vital resources and systems. Improved vehicle utilization by adjusting the distribution of our resources. Expanded the City Hall vehicle pool with fuel efficient, hybrid vehicles, providing employees a cost effective mode of transport to regional meetings. Replaced Police administrative vehicles with low cost, and more fuel -efficient vehicles. Completed all scheduled preventive maintenance inspections on City vehicles, maintaining the high standards necessary for extending vehicle life cycles. Began implementation of new fleet management and inventory control software Continue to develop and implement Maintenance and Operations facility upgrades, to include compound space utilization and security. Improve operational and workspace efficiency in Equipment Rental, by providing additional space and equipment. Develop a strategy to improve Central Stores space utilization. Continue to assist in the implementation of Facilities Management software as it relates to Equipment Rental and Central Stores. Begin to invest in hybrid vehicles to improve gas efficiency. Continue to keep vehicle life cycles above industry standard of 6.9 years through proactive preventive maintenance. Page 170 2006 Final Budget Section VI: Baseline Budgei Equipment Rental -Working Capital 2003 2004 2005 2005 2006 Item Actual Actual Adj Budget Est Actual Budget Operating Budget Operating Revenue 348.000 Interfund Maint/Fuel & Charges $ 175,576 $ 235,664 $ 234,700 $ 234,700 $ 256,700 365.100 Interfund Equip Rental 1,749,708 2,330,532 2,481,400 2,481,400 2,587,300 365.400 Intertund Bldg Rental 115,020 115,008 115,000 115,000 115,100 Total Operating Revenue 2,040,304 2,681,204 2,831,100 2,831,100 2,959,100 Operating Expense 548.000.10 Salaries & Wages 548.000.20 Benetits 548.000.30 Supplies 548.000.40 Other Services & Charges 548.000.90 Interfund Oper Rental/Supplies 548.000.00 Depreciation Total Operating Expenses Operating Income (Loss) Non Operating Revenue (Exp) 361.100 Interest Revenue 369.900 Miscellaneous 395.900 Gain/Loss Sale of Fixed Assets Total Non Oper. Rev (Exp) Net Income (Loss) Add/Deduct Items Not Affecting Working Capital (W/C) 548.100.01 Depreciation 548.681.02 Non Cash Gain\Loss Net W/C From Operations Other Resources and Uses Budget Sources Other Than Operations 337.069 Interlocal Grants 396.108 Non Cash conhlbution-Other fund 397.100 Operating Transfer In 399.000 Other Sources & Adj. Beg. WC Total Resources Uses Other Than Operations 590.100.99 Other Uses 590.100.11 Inc in Fixed Assets -Salaries 590.100.21 Inc in Fixed Assets-Benetits 590.100.55 Transfer Out 590.100.63 Inc in Fixed Assets -Improvements 590.100.64 Inc in Fixed Assets -Equipment 590.100.65 Inc in Fixed Assets -Construction Total Uses Net Change in W/C Beginning W/C 1/1 Ending W/C 12/31 Net Change in W/C (333,703) (390,776) (476,100) (476,100) (493,500) (69,917) (109,805) (139,100) (139,100) (142,000) (379,851) (505,289) (293,900) (303,900) (348,400) (354,233) (380,804) (456,700) (446,700) (466,100) (66,613) (44,838) (46,300) (61,300) (40,800) (654,489) (722,253) (705,000) (705,000) (787,000) (1,858,806) (2,153,765) (2,117,100) (2,132,100) (2,277,800) 181,498 527,439 714,000 699,000 681,300 45,710 52,426 37,500 37,500 95,000 5,758 13,388 250,000 120,000 - 11,585 28,116 - - - 63,053 93,930 287,500 157,500 95,000 244,551 621,369 1,001,500 856,500 776,300 654,489 722,253 705,000 705,000 787,000 - (28,116) - - - 899,040 1,315,506 1,706,500 1,561,500 1,563,300 54,400 - 64,946 - - - 15,400 - 34,500 34,500 - (10,610) 62,125 4,790 127,071 88,900 34,500 - (64,946) (352) (104) (18,872) - - - - (648,871) (776,974) (1,343,500) (1,173,000) (883,000) 3,907,419 4,508,076 4,959,976 4,931,076 5,311.376 $ 235,631 $ 600,657 $ 451,900 $ 423,000 $ 380.300 Page 171 2006 Final Budget Section VI: Baseline Budget 12.0 9.0 6.0 r 3.0 0.0 800 600 400 200 0 PERFORMANCE MEASURES - EQUIPMENT RENTAL Vehicle Life Cycle Averages Lite cycles are based on industry standards by vehicle type and vehicle use. We have kept our lite cycles above industry standards through proactive preventive maintenance, enabling us to get the most from our _ vehicles voth the least investment. Industry standard is 6.9. 20W 2004 2005 2006 Goal Estimate Number of Preventative Maintenance Services Performed 2003 2004 2005 2006 Goal Estimate 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 litecycles. Page 172 2006 Final Budget Section VI: Baseline Budgei Information Services Department Information Services Director kf Lorrie Rempher I services 11 F.T.E. Assiformstant GIS Database Tech Services Network Engineer Manager Manager GIS/ Database Systems Network Specialist (2) Analyst (3) Specialist F.T.E. = Full -Time Equivalent Page 173 2006 Final Budget Section VI: Baseline Budget Information Services Department Mission Statement Information Services provides excellent technical services for all internal and external customers DEPARTMENT OVERVIEW The Information Services Department oversees all technology for the City. This includes computers, telephones, software applications, video conferencing systems, technology in our police and fire vehicles and City communication systems. Enterprise Geographic Information Services are provided by the Information Services Department. 2005 ACCOMPLISHMENTS Researched and recommended technology enhancements such as wireless networking which would create internal efficiencies as well as economic development opportunities. Upgraded City Network operating systems to Windows 2003 ADS and Exchange 2003 for more efficient maintenance. Implemented technology to support Intelligent Transportation System. Implemented Case management system for City Attorney's office to increase efficiencies. Provided technical resources to implement Auburn Police Department's participation in the Regional Automated Information Network (RAIN). Supported project to integrate online document management system into business systems. Expanded GATV programming. Integrated GIS into Information Services and converted data to enterprise wide GIS data system. Implemented new utility billing system and project accounting software. Expanded cash receipting for efficient customer service. 2006 GOALS Implement work order and customer request management system to enhance customer service and response. Research, recommend and implement digital video systems in Police vehicles. Increase e-Gov interactive online services for citizen response such as permitting, business licensing, parks, recreation and facilities booking and issue reporting. Continue to enhance technology offerings that will support economic development and internal efficiencies. Implement wireless communications network to support city services, public safety and community development. Work with Valley Cities to develop regional standards for technologies such as wireless communications. Continue to develop the Intelligent Transportation System. Develop fiber communications infrastructure plan to support telemetry, ITS, wireless communications and other City initiatives. Continue to improve customer service and efficiency by monitoring data support, voice system support and help desk requests. Page 174 2006 Final Budget Section VI: Baseline Budgei Information Services Working Capital 2003 2004 2005 2005 2006 Item Actual Actual Adj Budget Est Actual Budget Operating Budget Operating Revenue 348.800 Intertund Operating Charges $ - $ - $ - $ - $ 2,602,000 348.801 Intertund Communications Charges - - - - 764,400 348.810 Interlund Equipment Replacement 386,500 Total Operating Revenue - - - - 3,752,900 Operating Expense 518.000.10 Salaries & Wages - - (593,000) (593,000) (1,055,700) 518.000.20 Benetits - - (172,900) (172,900) (297,400) 518.000.30 Supplies - - (249,800) (219,800) (270,300) 518.000.40 Other Services & Charges - - (1,089,600) (1,059,600) (1,098,000) 518.000.90 Interlund Oper Rental/Supplies - - 1,163,500 1,163,500 (2,700) 518.000.00 Depreciation (190,000) Total Operating Expenses - - (941,800) (881,800) (2,914,100) Operating Income (Loss) - - (941,800) (881,800) 838,800 Non Operating Revenue (Exp) 361.100 Interest Revenue - - - - 40,000 369.900 Miscellaneous - - - - - 395.900 Gain/Loss Sale of Fixed Assets - - - - - Total Non Oper. Rev (Exp) Net Income (Loss) Add/Deduct Items Not Affecting Working Capital (W/C) 518.100.01 Depreciation Net W/C From Operations Other Resources and Uses Budget Sources Other Than Operations 396.106 Contributed Capital 397.100 Operating Transfer In 399.000 Other Sources Total Resources Uses Other Than Operations 590.100.11 Inc in Fixed Assets -Salaries 590.100.21 Inc in Fixed Assets-Benetits 590.100.55 Transfer Out 590.100.63 Inc in Fixed Assets -Improvements 590.100.64 Inc in Fixed Assets -Equipment Total Uses Net Change in W/C Beginning W/C 1/1 Ending W/C 12/31 Net Change in W/C - - - - 40,000 - - (941,800) (881,800) 878,800 (941,800) (881,800) 1,068,800 2,057,700 2,057,700 - - 2,057,700 2,057,700 - (566,900) (626,900) (897,300) (566,900) (626,900) (897,300) 549.000 549,000 171,500 - - - - - 549,000 - 549,000 549,000 720,500 $ $ $ 549,000 $ 549,000 $ 171,500 Page 175 2006 Final Budget Section VI: Baseline Budget 1,200 900 600 300 a PERFORMANCE MEASURES -INFORMATION SERVICES DEPARTMENT Data Systems Supported • Information Services supports all technology initiatives in the City. Our goal is to provide technology that will enhance our services and result in efficiencies throughout the City. 2003 2004 2005 2006 Goal Estimate Voice Systems Supported 1,200 900 600 300 0 2003 2004 2005 2006 Estimate Goal 16,000 12,000 8,000 4,000 0 2003 2004 2005 2006 Estimate Goal • Information Services researches, recommends and delivers communications systems that enhance our ability to communicate with citizens, customers and each other. Help Desk Requests • Information Services provides 24x7 support on City computer systems. Requests for service are tracked through our Help Desk. We strive to respond within 30 minutes during regular business hours of 7am-5pm. Off hours, we provide assistance as soon as possible for emergent issues. Page 176 2006 Final Budget Section VI: Baseline Budgei Other Funds The remaining funds do not have organizational charts or performance measures because these funds are for financial tracking purposes and are not functional units within themselves. They do not have specific personnel budgeted for them or measures suitable for tracking performance or workload. Page 177 2006 Final Budget Section VI: Baseline Budget Insurance Fund The Insurance Fund is maintained to pay unemployment insurance claims and to pay for property and liability losses which either falls below the City's deductible level or for which the City has no coverage. In recent years, there has been a rapid increase in insurance premiums coupled with the decrease in coverage that has caused the City to continually re-evaluate its insurance program. In the 1987 budget process, the City decided to build its insurance reserve to a level sufficient to supplement existing insurance. The City currently meets its insurance needs by participating in the Washington Cities Insurance Authority's Insurance Pool (WCIA). No contributions have been made to this fund since 1994. Interest earnings have been sufficient to cover the annual cost of operations. f18181-91DWG7di121M:ldil4►III 69 Evaluated cost saving measures while maintaining quality insurance coverage. Continued to maintain adequate reserves to meet uninsured costs. Evaluated policies and procedures to help control loss issues. R111ZsCZ611-11 '? Evaluate cost saving measures while maintaining quality insurance coverage. Continue to maintain adequate reserves to meet uninsured costs. Evaluate policies and procedures to help control loss issues. Page 178 2006 Final Budget Section VI: Baseline Budgei Insurance -Working Capital Budget Item Operating Budget: Operating Revenue 361.110 Investment Income 369.000 Misc Revenue Total Operating Revenue Operating Expense 2003 2004 2005 2005 2006 Actual Actual Adj Budget Est Actual Budget $ 25,849 $ 29,983 $ 20,000 $ 20,000 $ 40,000 3,831 29,680 29,983 20,000 20,000 40,000 517.000.20 Benefits (61,592) (49,496) (132,000) (132,000) (132,000) 517.000.40 Other Services & Charges (4,527) (3,308) (8,000) (8,000) (8,000) Total Operating Expenses (66,119) (52,804) (140,000) (140,000) (140,000) Operating Income (Loss) (36,439) (22,821) (120,000) (120,000) (100,000) Non Operating Revenue (Exp) 597.100.55 Transfers Out (150,000) Total Non Oper Rev (Exp) (150,000) - - - - Net Change in W/C (186,439) (22.821) (120,000) (120,000) (100,000) Beginning W/C 1/1 2.902.440 2.716.001 2.693180 2.693.180 2.573.180 Ending W/C 12/31 2.716.001 2.693 180 2.573 180 2.573 180 2.473 180 Net Change in W/C $ (186.439) $ (22.821) $ (120.000) $ (120.000) $ (100.000) Page 179 2006 Final Budget Section VI: Baseline 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 retiring employees are budgeted in this department. 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, it does not include any excess "carry-over" of funds. 2005 ACCOMPLISHMENTS Continued to fund LEOFF retiree medical and long-term care expenses. Continued funding for engineering and construction relating to the Endangered Species Act. Provided funding for Gateway Improvements. Continue funding for downtown revitalization projects. Provided funding for Information Services Internal Service Fund. Funded park improvement projects at Lakeland Hills, Fulmer Park, Fenster Park and Jacobson Tree Farm. Provided for a Community Center Study. Provided for the Neighborhood Improvement Plan. 2006 GOALS Continue to fund LEOFF retiree medical and long-term care expenses. Continue to fund retirement payoffs. Continue to fund engineering and construction relating to the Endangered Species Act. Continue to provide funding for general citywide services. Provide funding for construction of Gateway project. Provide funding for downtown revitalization projects. Continue to support Neighborhood Improvement Plan. Fund way finding signage program. Page 180 2006 Final Budget Section VI: Baseline Budgei 001 General 98 Non Departmental 2003 Actual 2004 Actual 2005 Adj Budget 2005 Est Actual 2006 Budget 10 Salaries & Wages 11 Regular Salaries & Wages $ 181,506 $ 134,033 $ 741,600 $ 253,500 $ 893,200 13 Other Wages - 192 - - - SolarySub-Total 181,506 134,225 741,600 253,500 893,200 20 Personnel Benefits 426,244 547,559 663,800 579,600 843,100 Benefits Sub -Total 426,244 547,559 663,800 579,600 843,100 30 Supplies 31 Office & Operating Supplies - - - - - 35 Small Tools & Minor Equipment - - - - Supplies Sub -Total - - - - - 40 Other Services&Supplies 41 Professional Services 69,648 252,786 504,400 457,400 507,400 42 Communication - - 81,000 81,000 81,000 43 Travel - 325 100 100 100 44 Advertising - - 7,000 7,000 7,000 45 Operating Rentals & Leases - - - - - 46 Insurance 107,204 99,425 130,000 130,000 130,000 47 Utility Services - - - - - 48 Repairs & Maintenance - - 5,000 - - 49 Miscellaneous - 175 35,900 32,900 35,900 Other Services Sub -Total 176,853 352,710 763,400 708,400 761,400 50 Intergovi/Interfund Services/Tax 2,423,305 834,000 8,765,400 8,615,100 1,670,600 60 Capital Outlays 61 Land - 720,583 300,000 300,000 - 62 Buildings - - 222,700 222,700 - 63 Other Improvements 77,172 367,065 387,800 387,800 - 64 Machinery & Equipment - 432,460 - - - 65 Construction In Progress 15,096 543,534 470,300 371,300 255,000 Capital Outlay Sub -Total 92,269 2,063,642 1,380,800 1,281,800 255,000 70 Debt Service: Principal 133,963 - - - 153,000 80 Debt Service: Interest 117,304 113,078 - - 97,900 90 Interfund Payments For Services - 774 - - - 95 Interfund Oper Rentals & Leases - - - - - 99 Interfund IS Services Interfund Sub -Total - 774 - - - 00 Designated -Retirees 564,900 415,000 415,000 415,000 711,300 00 Designated Ending Fund Balance 3,456,200 3,534,400 3,613,000 3,613,000 4,139,400 00 Undesignated Ending Fund Balance 14,475,395 16,752,850 4,919,390 7,541,800 1,554,900 Sub -Total 3,551,443 4,045,988 12,315,000 11,438,400 4,674,200 Department Totals $ 22,047,938 $ 24,748,238 $ 21,262,390 $ 23,008,200 $ 11,079,800 Page 181 2006 Final Budget Section VI: Baseline Budget Special Revenue Funds Special revenue funds account for the proceeds of specific revenue sources whose expenditures are legally restricted. The budget includes the following special revenue funds: ♦ Fund 101-Street Fund accounted for the proceeds of general gas taxes all of which is now deposited directly into the General Fund beginning in September 2005. ♦ Fund 102-Arterial Street Fund accounts for funding sources and uses for arterial street capital construction projects. ♦ Fund 103-Local Street Fund, created in 2005, budgets Levy Lid Lift for Local Street repair. ♦ Fund 104-Hotel/Motel Tax Fund was created in 2001 to collect revenues to support tourism activities in Auburn. ♦ Fund 117-The Drug Forfeiture Fund accounts for drug money that has been forfeited. The expenditure of funds is restricted to drug enforcement activity. ♦ Fund 1 18-The Local Law Enforcement Block Grants Fund accounts for money received from the Federal government Justice Assistance Grant (JAG) that can only be used for criminal justice purposes. ♦ Fund 1 19-Community Development Block Grant Fund (CDBG) accounts for the activity from this federal grant revenue. ♦ Fund 120-Recreational Trails accounts for a small portion of the Motor Vehicle Fuel Tax set aside for trails. ♦ Fund 121-Business Improvement Area (BIA) Fund accounts for special assessments received from downtown property owners for downtown promotion and improvements. ♦ Fund 122-The Cumulative Reserve Fund accumulates excess reserves for counter -cyclical purposes, capital purposes, and as a "Rainy Day" fund. ♦ 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 125-Parks and Recreation Special Projects Fund collects a portion of adult recreational program fees to provide funding for capital projects in parks. 2005 ACCOMPLISHMENTS Worked toward completion of street projects identified for 2005 in the Transportation Improvement Program. Utilized grant options and maintained accountability of grant funds. Administered use of mitigation fees to provide for City Infrastructure improvements. Maintained Cumulative Reserve fund to provide stability during economic downturns and capital purposes. 2006 GOALS Continue to collect, monitor and distribute legally restricted revenue sources. Work toward completion of street projects identified for 2006 in the Transportation Improvement Program. Utilized grant options and maintain accountability of grant funds. Administer use of mitigation fees to provide for City Infrastructure improvements. Maintained Cumulative Reserve fund to provide stability during economic downturns and capital purposes. Page 182 2006 Final Budget Section VI: Baseline Budgei Special Revenue Funds City Street Fund-101 2003 2004 2005 2005 2006 Actual Actual Adj Budget Est Actual Budget Revenue 291.740 Beginning Fund Balance $ - $ - $ - $ - $ - 336.087 Motor Veh Fuel Tax -City St 642,014 636,466 620,000 620,000 - 397.100 Transfer In 159,670 150,558 - - - 361.100 Investment Income 745 641 - - - Total Revenue 802,429 787,665 620,000 620,000 - Expenditures 597.100.55 Operating Transfer Out 802,429 787,665 620,000 620,000 - 599.200.06 Ending Fund Balance - - - - - Total Expenditures $ 802,429 $ 787,665 $ 620,000 $ 620,000 $ - Arterial Street Fund-102 2003 2004 2005 2005 2006 Actual Actual Adj Budget Est Actual Budget Revenue 291.740 Beginning Fund Balance $ 2,017,471 $ 3,518,265 $ 4,086,591 $ 4,086,591 $ 702,331 333.038 Federal Grants 1,613,196 830,106 3,900,135 3,900,135 3,971,700 334.038 State Funds 992,300 156,348 1,655,715 1,655,715 - 336.081 Local Vehicle License Fee 9,777 - - - - 336.088 Motor Vehicle Fuel Tax 299,209 295,795 197,700 290,000 - 337.000 Other Governmental Agency 633,794 133,357 564,800 564,800 544,300 344.810 Dev.Traffic Mitigation Agree. 264,011 21,981 250,000 250,000 - 361.110 Investment Income 30,231 39,429 35,000 35,000 50,000 367.120 Contributions & Donations - 1,431,308 - - - 369.900 Miscellaneous Revenue 79,409 - 291,000 291,000 800,000 397.100 Operating Transfer In 184,000 771,500 1,068,000 975,700 1,689,300 Total Revenue 6,123,397 7,198,089 12,048,941 12,048,941 7,757,631 Expenditures 594.420.11 Salaries 269,887 291,599 352,200 220,500 265,500 594.420.21 Benefits 61,548 70,302 83,700 63,900 77,000 594.420.41 Professional Services - - - - - 594.420.49 Misellaneous 35 17 - - - 594.420.51/:Intergovernmental & Transfers - 110,000 - - 594.420.61 Land 132,588 420,044 470,000 - 1,585,264 594.420.63 Other Improvements 2,139,902 2,218,725 10,440,710 11,062,210 594.420.65 Construction projects 61 189 - - 5,643,336 594.420.90 Interfund Services 1,111 621 - - 27,900 599.200.06 Undesignated Ending Ed Bal 3,518,265 4,086,591 702,331 702,331 158,631 Total Expenditures $ 6,123,397 $ 7,198,089 $ 12,048,941 $ 12,048,941 $ 7,757,631 Page 183 2006 Final Budget Section VI: Baseline Budget Special Revenue Funds (cont) Local Street Fund-103 2003 2004 2005 2005 2006 Actual Actual Adj Budget Est Actual Budget Revenue 291.740 Beginning Fund Balance $ - $ - $ - $ - $ - 311.100 Property Taxes - - 200,000 200,000 500,000 361.110 Interest - - - - 10,000 367.110 Contributions & Donations - - 2,173 2,173 - 397.100 Operating Transfer In - - 1,000,000 1,000,000 1,120,000 Total Revenue - - 1,202,173 1,202,173 1,630,000 Expenditures 595.100.11 Salaries - - 73,600 73,600 50,800 595.100.21 Benefits - - 21,300 21,300 14,800 595.100.31 Supplies - - 500 500 500 595.100.35 Minor Equipment - - 4,673 4,673 - 595.100.42 Communications - - 100 100 100 595.100.49 Miscellaneous - - 500 500 100 595.300.64 Machinery & Equipment - - 25,000 25,000 - 595.300.65 Other Improvements - - 1,076,500 1,076,500 1,127,500 595.300.90 Interfund Services - - - - 6,200 599.200.06 Undesignated Ending Fell Bal - - - 430,000 Total Expenditures $ - $ - $ 1,202,173 $ 1,202,173 $ 1,630,000 Hotel Motel Tax Fund-104 2003 2004 2005 2005 2006 Actual Actual Adj Budget Est Actual Budget Revenue 291.740 Beginning Fund Balance $ 46,479 $ 55,911 $ 14,077 $ 14,077 $ 14,077 313.300 Hotel Motel Tax 51,173 55,520 50,000 50,000 50,000 361.110 Investment Income 658 522 500 500 500 Total Revenue 98,309 111,954 64,577 64,577 64,577 Expenditures 557.300.41 Tourism 42,398 97,877 50,500 50,500 50,500 599.200.06 Ending Fund Balance 55,911 14,077 14,077 14,077 14,077 Total Expenditures $ 98,309 $ 111,954 $ 64,577 $ 64,577 $ 64,577 Page 184 2006 Final Budget Section VI: Baseline Budgei Special Revenue Funds (cont) Drug Forfeiture Fund-117 2003 Actual 2004 Actual 2005 Adj Budget 2005 Est Actual 2006 Budget Revenue 291.740 Beginning Fund Balance $ 74,298 $ 148,928 $ 142,132 $ 142,132 $ 366,832 334.031 State Grants - - - - - 361.110 Investment Income 1,124 2,024 1,500 1,500 5,000 369.300 Confiscated/Forfeited Prop. 115,642 100,382 381,600 381,600 200,000 Total Revenue 191,063 251,333 525,232 525,232 571,832 Expenditures 500.000.11 Salaries - - 45,100 45,100 70,800 500.000.21 Benefits - - 15,200 15,200 20,500 500.000.31 Office & Operating Supplies 6,319 3,985 17,000 17,000 9,000 500.000.35 Small Tools & Equipment 5,612 26,879 29,000 29,000 11,000 500.000.41 Professional Services 5,794 4,768 10,000 10,000 10,000 500.000.42 Communication 2,638 2,411 4,000 4,000 4,000 500.000.43 Travel 688 1,951 2,300 2,300 2,300 500.000.45 Operating Rental & Leases 1,728 523 2,000 2,000 2,000 500.000.48 Repairs & Maintenance - 436 2,800 2,800 2,800 500.000.49 Miscellaneous 6,321 23,253 24,500 24,500 24,000 500.000.51 Intergovernmental 1,638 - - - - 500.000.63 Other Improvements - 30,000 - - - 500.000.64 Machinery & Equipment 11,397 8,048 - - - 521.210.93 Interfund Payment for Svcs - 6,948 6,500 6,500 6,500 599.200.06 Ending Fund Balance 148,928 142,132 366,832 366,832 408,932 Total Expenditures $ 191,063 $ 251,333 $ 525,232 $ 525,232 $ 571,832 Justice Assistance Grant-118 2003 2004 2005 2005 2006 Actual Actual Adj Budget Est Actual Budget Revenue 291.740 Beginning Fund Balance $ 54,250 $ 21,530 $ 6,328 $ 6,328 $ 7,128 331.165 Bureau of Justice Assist. 35,416 15,926 40,400 40,400 40,400 361.110 Investment Income 344 100 1,000 1,000 100 397.100 Operating Transfer In 4,905 4,500 1,700 1,700 4,000 Total Revenue 94,914 42,057 49,428 49,428 51,628 Expenditures 500.000.12 Overtime -community policing 73,384 35,729 42,300 42,300 45,400 599.200.06 Ending Fund Balance 21,530 6,328 7,128 7,128 6,228 Total Expenditures $ 94,914 $ 42,057 $ 49,428 $ 49,428 $ 51,628 Page 185 2006 Final Budget Section VI: Baseline Budget Special Revenue Funds (cont) Housing & Community Development-119 2003 2004 2005 2005 2006 Actual Actual Adj Budget Est Actual Budget Revenue 291.740 Beginning Fund Balance $ 5,931 $ 4,430 $ 16,430 $ 16,430 $ 14,130 331.142 HCDA Grant Funds 458,487 421,726 483,000 483,000 454,000 360.000 Misc Revenue - 12,000 - - - Total Revenue 464,418 438,156 499,430 499,430 468,130 Expenditures 559.200.11 Salaries 10,683 25,861 47,400 47,400 47,400 559.200.21 Benefits 2,090 6,208 13,800 13,800 13,800 559.200.35 Minor Equipment 2,805 - - - 559.200.41 Professional Services 90 - - - - 559.200.43 Travel 250 - - - - 559.200.48 Repairs & Maintenance - - - - - 559.200.49 Miscellaneous - - 2,300 2,300 - 559.200.63 Other Improvements 446,875 386,092 421,800 421,800 392,800 559.200.97 Interfund Services - 760 - - - 599.200.06 Ending Fund Balance 4,430 16,430 14,130 14,130 14,130 Total Expenditures $ 464,418 $ 438,156 $ 499,430 $ 499,430 $ 468,130 Recreational Trails-120 2003 2004 2005 2005 2006 Actual Actual Adj Budget Est Actual Budget Revenue 291.740 Beginning Fund Balance $ 12,662 $ 13,818 $ 15,802 $ 15,802 $ 17,402 336.088 Motor Vehicle Fuel Tax 975 1,794 400 1,400 - 361.11 Investment Income 180 190 200 200 400 397.100 Operating Transfer -In - - 1,000 - 5,100 Total Revenue 13,818 15,802 17,402 17,402 22,902 Expenditures 576.100.48 Repairs & Maintenance - - - - - 599.200.06 Ending Fund Balance 13,818 15,802 17,402 17,402 22,902 Total Expenditures $ 13,818 $ 15,802 $ 17,402 $ 17,402 $ 22,902 Page 186 2006 Final Budget Section VI: Baseline Budgei Special Revenue Funds (cont) Business Improvement Area-121 2003 2004 2005 2005 2006 Actual Actual Adj Budget Est Actual Budget Revenue 291.740 Beginning Fund Balance $ 93,904 $ 75,056 $ 31,364 $ 31,364 $ 8,364 318.700 Business Improvement Assess 43,963 38,284 50,000 50,000 35,000 319.800 Penalties & Interest 132 - - - - 361.110 Investment Income 1,041 847 2,000 2,000 1,000 Total Revenue 139,040 114,187 83,364 83,364 44,364 Expenditures 543.000.11 Salaries 27,751 - - - - 543.000.21 Benefits 4,049 - - - - 543.000.31 Office & Operating Supplies 12,791 7,025 5,000 5,000 5,000 543.000.41 Professional Services 1,861 47,974 50,000 50,000 30,000 543.000.49 Miscellaneous 17,532 27,824 20,000 20,000 1,000 599.200.06 Ending Fund Balance 75,056 31,364 8,364 8,364 8,364 Total Expenditures $ 139,040 $ 114,187 $ 83,364 $ 83,364 $ 44,364 Cumulative Reserve Fund-122 2003 2004 2005 2005 2006 Actual Actual Adj Budget Est Actual Budget Revenue 291.740 Beginning Fund Balance $ 4,261,213 $ 4,335,171 $ 4,387,519 $ 4,387,519 $ 4,457,519 361.110 Investment Income 73,957 52,348 70,000 70,000 160,000 Total Revenue 4,335,171 4,387,519 4,457,519 4,457,519 4,617,519 Expenditures 599.200.06 Ending Fund Balance 4,335,171 4,387,519 4,457,519 4,457,519 4,617,519 Total Expenditures $ 4,335,171 $ 4,387,519 $ 4,457,519 $ 4,457,519 $ 4,617,519 Page 187 2006 Final Budget Section VI: Baseline Budget Special Revenue Funds (cont) 1986 Parks & Street Imp Fund-123 2003 2004 2005 2005 2006 Actual Actual Adj Budget Est Actual Budget Revenue 291.740 Beginning Fund Balance $ 58,029 $ 5,828311.100 Property Taxes (8) - - - - 361.110 Investment Income 238 19 - - - Total Revenue 58,259 5,847 - - - Expenditures 576.801.62 Parks Building 52,430 - - - - 576.801.63 Parks -Improvements - 5,629 - - - 597.100.55 Operating Transfer Out - 218 - - - 599.200.06 Ending Fund Balance 5,828 - - - - Total Expenditures $ 58,259 $ 5,847 Mitigation Fees-124 2003 2004 2005 2005 2006 Actual Actual Adj Budget Est Actual Budget Revenue 291.720 Designated Beg Fund Bal $ 984,659 $ 1,431,407 $ 1,361,296 $ 1,361,296 $ 1,811,984 291.740 Undesignated Beg Fund Bal 101,959 131,789 505,349 505,349 240,748 344.110 Transportation Impact Fee 249,437 279,860 350,000 350,000 250,000 345.100 School Impact Admin Fee 13,750 33,950 20,000 20,000 20,000 345.822 Lklnd Fire Mitigation 112,580 202,293 40,000 40,000 100,000 345.850 Parks Fee -Terrace View - 309,600 - - - 345.842 Lakeland Traffic Mitigation - - - - 100,000 345.942 Traffic Mitigation 6597 Henderson 158,731 267,235 50,000 50,000 - 361.110 Investment Income 16,079 30,011 25,000 25,000 30,000 Total Revenue 1,637,196 2,686,145 2,351,645 2,351,645 2,552,732 Expenditures 597.100.55 Operating Transfer 74,000 819,500 608,513 298,913 492,000 599.*00.06 Ending Fund Balance 1,563,196 1,866,645 1,743,132 2,052,732 2,060,732 Total Expenditures $ 1,637,196 $ 2,686,145 $ 2,351,645 $ 2,351,645 $ 2,552,732 Page 188 2006 Final Budget Section VI: Baseline Budgei Special Revenue Funds (cont) Parks & Recreation Special Projects-125 2003 2004 2005 2005 2006 Actual Actual Adj Budget Est Actual Budget Revenue 291.740 Beginning Fund Balance $ 38,890 $ 34,714 $ 45,181 $ 45,181 $ 40,181 367.104 Miscellaneous Donations 17,665 23,346 20,000 20,000 20,000 Total Revenue 56,555 58,060 65,181 65,181 60,181 Expenditures 574.104.31 Office & Operating Supplies 5,361 3,926 5,000 5,000 5,000 574.104.49 Miscellaneous 16,480 8,953 20,000 20,000 20,000 597.100.55 Operating Transfer Out - - - - - 599.400.06 Ending Fund Balance 34,714 45,181 40,181 40,181 35,181 Total Expenditures $ 56,555 $ 58,060 $ 65,181 $ 65,181 $ 60,181 Page 189 2006 Final Budget Section VI: Baseline Budget Debt Service Funds Debt Service Funds account for payment of outstanding long-term general obligations of the City, the 1998 Limited Tax General Obligation (LTGO) bond fund, and the Local Improvement District (LID) Guarantee fund. The City's LID Guarantee Fund is used as a source for guaranteeing the redemption and payment of outstanding LID bonds and interest. Its purpose is to provide adequate security in order to maintain top ratings by bond raters. f18111-y_0W91AiI21N:1AiI4►10 Made timely payment of principal and interest on outstanding debt issues. Continued accounting for existing LID funds including closing out funds for completed LIDS. Coordinated new LIDS with other City departments. P1811Zsel67_11P Make timely payment of principal and interest on outstanding debt issues. Continue accounting for existing LID funds including closing out funds for completed LIDS. Coordinate new LIDS with other City departments. Page 190 2006 Final Budget Section VI: Baseline Budgei Debt Service Funds 1998 GO Library Bond Debt-229 2003 2004 2005 2005 2006 Actual Actual Adj Budget Est Actual Budget Revenue 291.710 Designated Fund Balance $ 5,043 $ 5,278 $ 6,944 $ 6,944 $ 6,944 361.110 Investment Income 175 1,910 - - - 397.100 Operating Transfer In 304,000 306,500 303,500 303,500 305,200 Total Revenue 309,218 313,688 310,444 310,444 312,144 Expenditures 591.790.71 Debt Service -Principal 150,000 160,000 165,000 165,000 175,000 592.790.81 Debt Service -Interest 153,940 146,744 138,500 138,500 130,200 599.400.06 Ending Fund Balance 5,278 6,944 6,944 6,944 6,944 Total Expenditures $ 309,218 $ 313,688 $ 310,444 $ 310,444 $ 312,144 LID Guarantee-249 2003 2004 2005 2005 2006 & LID Funds Actual Actual Adj Budget Est Actual Budget Revenue 291.710 Reserved Fund Balance $ 1,801,839 $ 45,524 $ 109,023 $ 109,023 $ 99,223 311.100 Property Tax - - - - - 361.110 Investment Income 19,495 1,563 1,200 1,200 3,500 387.100 Transfer In - 89,807 - - - Total Revenue 1,821,334 136,894 110,223 110,223 102,723 Expenditures 597.100.55 Operating Transfer Out 1,774,400 27,676 10,000 10,000 10,000 592.410.71 Debt Service -Principal - - - - - 592.410.89 Debt Servicing Costs 1,410 194 1,000 1,000 1,000 599.300.06 Ending Fund Balance 45,524 109,023 99,223 99,223 91,723 Total Expenditures $ 1,821,334 $ 136,894 $ 110,223 $ 110,223 $ 102,723 Page 191 2006 Final Budget Section VI: Baseline Budget Capital Projects Funds Fund 321-Parks Capital Improvement Fund accumulates a portion of adult recreation fees for capital improvements at city parks. Fund 328-Capital Improvement Fund manages the proceeds of grants, Real Estate Excise Tax, and transfers from other funds. All funds are used for capital projects or major equipment purchases. 2005 ACCOMPLISHMENTS Provided funding for downtown revitalization efforts. Assisted Green River Community College Small Business Assistance Center. Continued funding street preservation projects with interest income. Continued to support public art projects. Purchased Justice Center. Provided funding for park improvements at Fenster, Fulmer, Lakeland Hills parks and at Jacobson Tree Farm. 2006 GOALS Provide funding for downtown revitalization efforts. Continue funding of street projects. Continue to support public art projects Construction of a new or renovation of an existing building located at Les Gove Park. Provide funding for park improvements at Fenster, Lakeland Hills parks, and at Jacobson Tree Farm, as well as Soccer Field improvements at Game Farm Park. Page 192 2006 Final Budget Section VI: Baseline Budgei Capital Projects Funds Municipal Park Construction-321 2003 Actual 2004 Actual 2005 Adj Budget 2005 Est Actual 2006 Budget Revenue 291.740 Beginning Fund Balance $ 38,306 $ 64,219 $ 76,149 $ 76,149 $ 361,649 337.070 Inferlocal Grants - - 30,000 30,000 1,140,000 347.610 Recreational Classes 25,740 21,387 25,000 25,000 25,000 361.110 Investment Income 636 943 500 500 - 367.000 Contributions & Donations - - 180,000 180,000 275,000 369.400 Judgments & Settlements - - 40,000 40,000 - 397.100 Operating Transfer In - - 719,600 410,000 500,000 Total Revenue 64,682 86,549 1,071,249 761,649 2,301,649 Expenditures 576.801.63 Park Improvements - 10,400 - - - 576.802.65 Parks Projects 463 - 660,000 400,000 2,200,000 599.400.06 Ending Fund Balance 64,219 76,149 411,249 361,649 101,649 Total Expenditures $ 64,682 $ 86,549 $ 1,071,249 $ 761,649 $ 2,301,649 Capital Improvement Projects-328 2003 2004 2005 2005 2006 Actual Actual Adj Budget Est Actual Budget Revenue 291.740 Beginning Fund Balance $ 14,894,342 $ 13,865,811 $ 13,775,871 $ 13,775,871 $ 7,294,162 317.340 REET-1 1,119,396 1,121,614 700,000 700,000 900,000 317.350 REET-2 1,126,707 1,122,463 700,000 700,000 900,000 337.110 Open Space Bond - Parks 5,578 - - - - 361.110 Investment Income 162,787 178,711 170,000 170,000 170,000 362.500 Property rental income 9,099 12,962 9,000 9,000 - 367.000 Contributions & Donations - - 51,800 35,000 395.100 Sales of Fixed Assets - - 807,778 363,378 - 397.100 Operating Transfer In 2,064,400 625,000 6,057,000 5,800,000 500,000 Total Revenue 19,382,309 16,926,559 22,271,449 21,553,249 9,764,162 Expenditures 594.190.00 Unrestricted Capital Outlay 3,426,906 1,049,875 7,361,800 7,038,000 335,000 594.220 Unrestricted Fire Apparatus 497,434 378,232 - - - 594.420 REET 1 - - 5,000,000 5,000,000 524.501 REET 1 Building Maint - - - - 132,000 594.760 Parks Grant 5,578 - - - - 594.761 REET 1 Parks 28,250 71,250 - - - 594.762 REET2 Parks 101,260 943,274 - - - 532.202 REET 2 Public Works - - - - 325,000 597.100.55 Unrestricted Transfer Out 1,347,070 308,058 1,521,087 1,521,087 597.101.55 REET 1 Transfer Out - - - - - 597.102.55 REET 2 Transfer Out 110,000 400,000 700,000 700,000 1,865,000 599.400.06 Ending Fund Balance 13,865,811 13,775,871 7,688,562 7,294,162 7,107,162 Total Expenditures $ 19,382,309 $ 16,926,559 $ 22,271,449 $ 21,553,249 $ 9,764,162 Page 193 2006 Final Budget Section VI: Baseline Budget Fiduciary Funds Fiduciary funds are used to report assets held in a trustee or agency capacity for others and cannot be used to support the City's own programs. The City has two fiduciary funds. Fund 611-Fire Relief and Pension Fund provides a pension for eligible firefighters. Fund 651-Agency Fund accounts for resources held in a purely custodial capacity; this fund is not budgeted. 2005 ACCOMPLISHMENTS Continued to provide pension benefits to eligible firefighters. Maximized interest earnings to support the Fire Relief and Pension Fund. Provided accountability for custodial funds. 2006 GOALS Continue to provide pension benefits to eligible firefighters. Maximize interest earnings to support the Fire Relief and Pension Fund. Provide accountability for custodial funds. Page 194 2006 Final Budget Section VI: Baseline Budgei Fiduciary Funds Fire Relief & Pension-611 2003 2004 2005 2005 2006 Pension Fund Actual Actual Adj Budget Est Actual Budget Revenue 291.710 Reserve for Pensions $ 3,552,973 $ 3,363,764 $ 3,159,962 $ 3,159,962 $ 2,995,462 336.691 Fire Insurance Prevention 45,663 52,855 - - - 361.110 Investment Income 45,530 68,982 127,400 130,000 120,000 397.100 Operating Transfer - - 52,600 50,000 54,000 Total Revenue 3,644,166 3,485,601 3,339,962 3,339,962 3,169,462 Expenditures 500.100.11 Salaries 114,870 125,041 129,200 113,200 133,600 500.100.21 Benefits 126,925 157,767 170,100 186,100 209,700 514.110.41 Professional Services 2,077 - 2,000 2,000 2,000 514.110.46 Insurance 36,530 42,831 40,000 40,000 40,000 514.110.49 Miscellaneous - - 3,200 3,200 3,200 599.200.06 Ending Fund Balance 3,363,764 3,159,962 2,995,462 2,995,462 2,780,962 Total Expenditures $ 3,644,166 $ 3,485,601 $ 3,339,962 $ 3,339,962 $ 3,169,462 Page 195 2006 Final Budget Section VI: Baseline Budget Permanent Funds Permanent funds are used to report resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the City's programs. The City has one permanent fund; Fund 701-Cemetery Endowed Fund accounts for non -expendable investments held by the City's trustee. The interest earned on investments can be used only for preservation and capital projects at the cemetery. 121 Ej :1 Vi 14 ►1 f �9 Transferred earnings to the Cemetery operating fund for capital improvements. Provided accountability for resources held in trust by the City. Continued to maximize interest earnings. P1811ZSelGII-111 R Transfer earnings to the Cemetery operating fund for capital improvements. Transfer interest earnings to provide payment of debt service should the Cemetery borrow construction funds. Provide accountability for resources held in trust by the City. Continue to maximize interest earnings. Page 196 2006 Final Budget Section VI: Baseline Budgei Permanent Funds Cemetery Endowed Care-701 2003 2004 2005 2005 2006 Permanent Fund Actual Actual Adj Budget Est Actual Budget Revenue 291.710 Reserved Fund Balance $ 1,020,568 $ 1,066,427 $ 1,111,727 $ 1,111,727 $ 1,124,727 291.740 Unreserved Fund Balance 233,287 233,800 222,020 222,020 222,020 343.609 Charges for Service 45,858 45,300 40,000 40,000 40,000 361.110 Investment Income 30,514 18,220 3,000 3,000 18,000 Total Revenue 1,330,227 1,363,747 1,376,747 1,376,747 1,404,747 Expenditures 597.100.55 Interfund Transfer 30,000 30,000 30,000 30,000 90,000 599.700.06 Ending Fund Balance 1,300,227 1,333,747 1,346,747 1,346,747 1,314,747 Total Expenditures $ 1,330,227 $ 1,363,747 $ 1,376,747 $ 1,376,747 $ 1,404,747 Page 197 2006 Final Budget Section VI: Baseline Budget CITY OF UBURN * MORE THAN YOU IMAGINED Page 198 2006 Final Budget Section VII: Program Improvements SECTION VII: PROGRAM IMPROVEMENTS AS PROPOSED 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. They are presented in the format originally proposed by the departments. These program improvements are presented in a consistent format, which consists of the following: 1. Title: The name of the improvement as proposed by the department. 2. Priority: The priority assigned by the department for each project (e.g. first priority among all public works proposals, not first priority among all city improvements). 3. Cost: Estimated cost by the department to implement the proposals originally proposed. 4. Person Responsible: The individual who would be responsible for the proposal's implementation. 5. Department: The Department responsible for implementation. 6. Description: A brief summary of the character of the proposal. 7. Alternatives: This portion of the proposal describes potential alternatives to the proposed program or improvement to assist in evaluating the proposal's merits. 8. Advantages of the Proposal: The advantages of the proposal relative to the alternatives. 9. Implications of Denial: A description of what will occur if the proposal is not approved. 10. Resources Required and Source of Funds: A budget or cost distribution of the proposal by line item or source of revenue. The last portion of each proposal (Conclusion) was added after the proposal was approved to summarize the manner in which the proposal was approved. Page 199 2006 Final Budget Section VII: Program Improvements 2006 Proposed Program Improvements By Department The following program improvements are included in the 2006 budget. The recommended levels of funding are indicated on the table below. 1W 2006 On going Department FTE New Program Title Costs Costs GENERALFUND Human Resources 1.0 Court Clerk II $50,700 $51,207 Planning 1.0 Senior Planner 79,200 81,500 Parks 0.25 Museum Curator - - GF FTE's 2.25 Sub -Total GF FTE'S 129,900 132,700 Parks Seasonal labor-2 positions 13,500 13,500 Parks Olson Farm -Operating Support 10,500 10,500 Parks Outdoor Summer Cinema 15,000 10,000 Parks Parks, Trails and Art Map/Brochure 15,000 - Parks Public Art Collection Survey and Mntc 10,000 5,000 Total General Fund $193,900 $171,700 OTHER FUNDS IS Fund 518 1.0 Communications Assistant $58,700 $58,903 IS Fund 518 1.0 Information Services Assistant 58,100 58,900 Other Funds FTE's 2.00 Sub -Total Other Fund FTE'S 116,800 117,800 Cemetery 4 Wheel Drive Diesel Mower 20,000 700 Golf Course Golf Course Clubhouse Construction 4,000,000 350,000 Golf Course Utility Vehicle 10,000 300 Golf Course Trencher/Plow Puller 20,000 500 Storm Supervisor Vehicle 22,000 6,500 Water Vehicle for Cross Connection Specialist 18,000 6,000 Total New FTE's 4.25 Total Other Funds $4,206,800 $481,800 TOTAL GENERAL AND OTHER FUNDS $4,400,700 $653,500 Page 200 2006 Final Budget Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Program Title: Priority #: For Year: Court Clerk II 1 1 2006 Cost: Person(s) Responsible: Department Name: $50,700 Court/Prob Admin Municipal Court/Human Resources Frankie Holt Description of Improvement: The anticipated 'Photo Enforcement Project' for red lights will generate a minimum of 300 additional filings each month. Historically, 53% of those individuals who receive traffic infractions, will request a hearing in court. The Municipal Court will be reaching record filings/hearings for 2004/2005 and any additional filings/hearings will greatly impact the clerical and judicial staff. For 2005 to date, the court has already scheduled an additional 68 hours for infraction hearings due to the emphasis on patrol by the Police Department for public safety. These hours are in Courtroom 2 with a protem judge and a court clerk who has additional duties. Alternatives: City elects not to go forward with project. Advantages of Approval: Public safety for the City of Auburn will be enhanced. The court will accommodate the additional impact of filing/hearings. Implications of Denial: Initial Cost of Improvement Revenue Source: General fund $ 50,700 Total Revenue: $ 50,700 Expenditures: Pay Grade/Step cc3/1 Wages $ 37,200 Benefits (29%) $ 10,800 Supplies Phone $ 200 Cell phone Computer ($2,500) $ 2,500 Furniture Vehicle Total Cost: $ 50,700 Annualized Cost of Improvement Revenue Source: General fund $ 51,200 Total Revenue: $ 51,200 Expenditures: Pay Grade/Step cc3/2 Wages $ 39,500 Benefits (29%) $ 11,500 Supplies Phone $ 200 Cell phone Computer ($2,500) Furniture Vehicle Total Cost: $ 51,200 Conclusion: 2006 budget adds 1.0 FTE to Court for 2006. This position will be budgeted at Court Clerk II level. Page 201 2006 Final Budget Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Program Title: Priority #: For Year: Senior Planner 1 2006 Cost: Person(s) Responsible: Department Name: $79,200 Paul Krauss Planning Description of Improvement: Recent change in Departmental focus has allowed a position to be created to handle increased workloads in development review, developing special plans, drafting ordinances and to focus on management of City -owned property (acquisition and disposal, inventory and maintenance). Planning workloads have increased due to rapidly expanding size of the City, increase in project complexity and legal environment and high expectations for customer service. Proposal is to hire a Senior Planner working under direction of the Community Development Administrator to handle these responsibilities. Alternatives: Theoretically possible to contract out work but not realistic given high degree of coordination and long- term need. Advantages of Approval: The City can expect to meet its customer service and legal obligations for timely review, maintain internal ability to produce valid and useable studies/plans and will manage City land assets in a professional manner. Implications of Denial: Staff devoted to plan review would be at 1990 levels in spite of 50% increase in City size. Unable to assure timely and responsive review. No staff would be dedicated to the property management function. Initial Cost of Improvement Revenue Source: General fund $ 79,200 Total Revenue: $ 79,200 Expenditures: Pay Grade/Step n/08 Wages $ 61,400 Benefits (29%) $ 17,800 Supplies Phone Cell phone Computer ($2,500) Furniture Vehicle Total Cost: $ 79,200 Annualized Cost of Improvement Revenue Source: General fund $ 81,500 Total Revenue: $ 81,500 Expenditures: Pay Grade/Step n/08 Wages $ 63,200 Benefits (29%) $ 18,300 Supplies Phone Cell phone Computer ($2,500) Furniture Vehicle Total Cost: $ 81,500 Conclusion: The Planning department in the General Fund will add 1.0 FTE in 2006 at the level of Senior Planner. Page 202 2006 Final Budget Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Program Title: Priority #: For ear: Museum Education Curator 1 2006 Cost: Person(s) Responsible: Department Name: $0 Parks -Museum Description of Improvement: Increase the Museum Education Curator from .50 FTE to .75 FTE in order to continue to meet public demand for outreach educational programs. Alternatives: Volunteer numbers continue to be positive, but it has become increasingly difficult to effectively train and monitor volunteers for this educational purpose. Some educational requests will have to be turned down. Advantages of Approval: The Museum will be able to meet the growing public demand for outreach. Program expansion as well as awareness of our great White River Valley Museum will be seen. Implications of Denial: The Museum will have to decline additional requests from groups for the increasingly popular outreach program. iue Source: 'al fund etary funds fund: Total Revenue: end itu res: Grade/Step nefits (29%) pplies phone iputer ($2,500) Total Cost: Annualized Cost of Improvement Revenue Source: General fund Proprietary funds Otherfund: Total Revenue: $ - Expenditures: Pay G rade/Step Wages Benefits (29%) Supplies Phone Cell phone Computer ($2,500) Furniture Vehicle Total Cost: $ - Conclusion: The Curator position was allocated a portion of a vacant position in 2005 to continue an educational program from 2004. Since the program will continue it has been decided to increase the Curator position to .75 and reinstate the vacant position to a full 1.0 FTE. The cost of this program is already contained in the 2006 budget. Page 203 2006 Final Budget Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Program Title: Priority #: For Year: 2 additional Seasonal Labor positions 7 2006 Cost: Person(s) Responsible: Department Name: $13,500 Mike Miller Parks and Recreation Description of Improvement: Add 2 additional seasonal positions to help maintain additional properties -Transit center grounds, River Point, 8 acre Park in Lakeland Hills, Newly landscaped areas at storm retention ponds on C St. SW and Riverwalk on 29th Street SE. Alternatives: Continue to spread our work force over more areas reducing the frequency of upkeep. Advantages of Approval: Continue to maintain the parks, street beautification and municipal grounds at the same level of quality. Implications of Denial: Continue to reduce our level of maintenance as we add more areas to maintain. Initial Cost of Improvement Revenue Source: General fund $ 13,500 Total Revenue: $ 13,500 Expenditures: Pay Grade/Step 53/step 1 Wages $ 11,700 Benefits (15%) $ 1,800 Supplies Phone Cell phone Computer ($2,500) Furniture Vehicle Total Cost: $ 13,500 Annualized Cost of Improvement Revenue Source: General fund $ 13,500 Total Revenue: $ 13,500 Expenditures: Pay Grade/Step 53/step 1 Wages $ 11,700 Benefits (15%) $ 1,800 Supplies Phone Cell phone Computer ($2,500) Furniture Vehicle Total Cost: $ 13,500 Conclusion: The General Fund will budget 2.0 temporary positions in the Parks department beginning in 2006. Page 204 2006 Final Budget Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Program Title: Priority #: For Year: Olson Farm 1 2006 Cost: Person(s) Responsible: Department Name: $10,500 Patricia Cosgrove Parks/Museum Description of Improvement: New budget lines are requested for the purpose of initiating annual operating support for the Mary Olson Farm per the 2004 Operating Plan. Costs to be covered focus on fund raising, architectural and educational planning, and facility maintenance. Outcomes of the 2006 budget allocation will be: - increased capital improvement funds (OPM) - completion of design for educational facilities within the barn - educational partnerships and curriculum design initiated with the Auburn School District and Green River Community College - maintenance of water system, fences, fire extinguisher, etc. Alternatives: Rely on volunteers/foundation to acquire needed supplies and provide maintenance. With the appropriation of these funds for professional services, staff will be better equipped to stay ahead of the onaoina maintenance issues and eadipment breakdowns. Advantages of Approval: Advantages focus on getting the Mary Olson Farm restored and open to the public sooner rather than later. With continued City support the estimated opening date for limited programming is 2007. Implications of Denial: Because City support provides for fund raising efforts that in turn produce funds that ready the Park for public access, opening to the public will be delayed by years. Other implications will be decay of the physical property through lack of maintenance. Initial Cost of Improvement Revenue Source: General fund $ 10,500 Total Revenue: $ 10,500 Expenditures: Professional Svcs $ 7,500 Repairs & Maint $ 1,200 Supplies Travel $ 400 Cell phone Computer ($2,500) Multimedia $ 1,000 Miscellaneous $ 400 Total Cost: $ 10,500 Annualized Cost of Improvement Revenue Source: General fund $ 10,500 Total Revenue: $ 10,500 Expenditures: Professional Svcs $ 7,500 Repairs & Maint $ 1,200 Supplies Travel $ 400 Cell phone Computer ($2,500) Multimedia $ 1,000 Miscellaneous $ 400 Total Cost: $ 10,500 Conclusion: Olson Farm will receive operating support from the General fund in 2006 in the amount of $10,500. Page 205 2006 Final Budget Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Program Title: Priority #: For Year: Outdoor Summer Cinema 3 9006 Cost: Person(s) Responsible: Department Name: $15,000 Lori Patrick Parks and Recreation Description of Improvement: Develop a free outdoor summer cinema series which would tour the city's parks and possibly include a downtown screening. Staff would leverage city dollars to seek a matching cinema sponsorship. The city could purchase its own equipment or contract it out. The cost to purchase a portable, inflatable screen is estimated at $8,000, plus projection equipment and movie licensing and rental fees. Alternatively, the city could contract with an event management service which provides the screen, projection and sound equipment and staff to operate it. This option would save on staff costs. Movie projection services, charge approximately $2,000 per screening. Five screenings would cost $10,000, with movie licensing and rental fees estimated at $1,500. Marketing costs, including posters, fliers and ads is estimated at $3,500, for a total estimated project cost of $15,000. Alternatives: Seek full funding from naming sponsor. A lack of City start-up funds could limit interest among potential sponsors. Pursue one or more Comcast Outdoor Cinemas in Summer 2006. Comcast is sponsoring one outdoor cinema with a summer concert at Game Farm Park this summer. Advantages of Approval: City funding will leverage sponsorship dollars. Renton's Cinema on the Piazza, sponsored in part by Valley Medical Center, typically attracts crowds of 1,000 or more. The big screen also provides an opportunit for the ity to market its programs and services in trailers prior to the movie. Implications of Denial: Continue with potentially one or no outdoor cinema's in 2006. Initial Cost of Improvement Revenue Source: General fund $ 10,000 Possible Sponsorship $ 5,000 Total Revenue: $ 15,000 Expenditures: Pay Grade/Step Wages Benefits (29%) Supplies $ 15,000 Phone Cell phone Computer ($2,500) Furniture Vehicle Total Cost: $ 15,000 Annualized Cost of Improvement Revenue Source: General fund $ 10,000 Total Revenue: $ 10,000 Expenditures: Pay Grade/Step Wages Benefits (29%) Supplies $ 10,000 Phone Cell phone Computer ($2,500) Furniture Vehicle Total Cost: $ 10,000 Conclusion: The Parks department in the General Fund will begin funding an outdoor cinema program beginning in 2006. Page 206 2006 Final Budget Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Program Title: Priority #: For Year: Parks, Trails and Public Art Map/Brochure 1 2006 Cost: Person(s) Responsible: Department Name: $15,000 Nicole Adams Parks and Recreation Description of Improvement: Design, print and distribute a map of the City of Auburn's parks, trails and public art collection and adapt it for the Web, featuring a virtual map and visual tour of the city's recreational amenities and public art collection. The comprehensive printed piece and Web version would serve a dual purpose: as an informational tool for our citizens and as a marketing piece, showcasing the city's 30 parks, recreation and transportation trails and public art collection. The demand for parks and trail systems continues to grow. The brochure and online version will offer Auburn's active residents at -a -glance access to the city's parks, trails and public art collection in a simple, engaging and informative format. The piece would have a shelf life of 3 to 5 years, as the city's parks, trails and public art collection will continue to grow. (Budget: $4,000 design fee, $10,000 printing and $1,000 distribution). Alternatives: Continue with no existing comprehensive parks map. Distribute what remains of outdated public art map completed in 1999. Advantages of Approval: Improved customer service and a marketing tool for some of the best recreational facilities in the area. By highlighting amenities at each park -- fields, picnic shelters, buildings and public art -- the piece would boost facility rentals and demonstrate that Auburn is more than just another place on the map. Implications of Denial: A missed opportunity to better serve our citizens by offering a comprehensive map of the city's parks, trail systems and public art collection, all of which play an important role in livability and civic revitalization. Initial Cost of Improvement Revenue Source: General fund $ 15,000 Total Revenue: $ 15,000 Expenditures: Pay Grade/Step Wages Benefits (29%) Supplies $ 15,000 Phone Cell phone Computer ($2,500) Furniture Vehicle Total Cost: $ 15,000 evenue Source: eneral fund Total Revenue: end itu res: Grade/Step nefits (29%) pplies phone iputer ($2,500) Total Cost: Conclusion: The Parks department will complete a Parks, Trails, and Public Art map in 2006. This is a one-time cost. Page 207 2006 Final Budget Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Program Title: Priority#: For ear: Public Art Collection Survey and Maintenance 2 2006 Cost: Person(s) Responsible: Department Name: $10,000 Lori Patrick Parks and Recreation Description of Improvement: Contract with 4Culture's public art staff to complete an inventory and assessment of the city's public art collection, which includes 20 pieces, at an estimated cost of $6,000. 4Culture would assist staff with developing an efficient system of tracking the collection, including a database into which information about the artwork, the artist, condition and maintenance requirements are entered. As the collection ages, the need for maintenance continues to grow. The second piece of this program improvement requests an annual funding source for maintenance, estimated at $5,000. In recent years, cultural programs dollars have been diverted from programming to pay for essential repairs to the collection: $1,000 for repairs to sundial table, $4,000 for piece at Roegner Park, $1,800 for restoration of B St. Mural and $1,600 for tree guards at B St. Plaza. Alternatives: Staff develop a simple inventory of the collection as time allows. Staff began this endeavor a couple years ago, but due to time constraints haven't been able to complete it. Continue to divert funding from existina proarams to fund routine maintenance and repairs. Advantages of Approval: A routine maintenance plan utilizing reliable conservators, parks maintenance staff and involved citizens in the neighborhoods where artworks are located. A well -organized and fully developed plan will provide leverage when seekin funding for public art commissions and restoration. Implications of Denial: Continued deterioration of older pieces in the collection. No plan for addressing routine maintenance or vandalism to pieces in the collection could potentially lead to a public perception that the city is not a responsible steward of its infrastructure. Initial Cost of Improvement Revenue Source: General fund $ 10,000 Total Revenue: $ 10,000 Expenditures: Pay Grade/Step Wages Benefits (29%) Supplies $ 10,000 Phone Cell phone Computer ($2,500) Furniture Vehicle Total Cost: $ 10,000 Annualized Cost of Improvement Revenue Source: General fund $ 5,000 Total Revenue: $ 5,000 Expenditures: Pay Grade/Step Wages Benefits (29%) Supplies $ 5,000 Phone Cell phone Computer ($2,500) Furniture Vehicle Total Cost: $ 5,000 Conclusion: The Parks Department in the General Fund will fund an Art Survey and maintenance program beginning in 2006. Page 208 2006 Final Budget Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Program Title: Priority#: For Year: Communications Assistant 1 1 2006 Cost: Person(s) Responsible: Department Name: $58,700 Duanna Richards Communications & Community Relations Division, iMayors Office Description of Improvement: This position will be responsible for writing and editing of City press releases, newsletters, brochures, publications, webpage entries, etc. The position will also provide clerical support to the Communications & Community Relations Division, including entering requisitions, helping with special events, taking photographs, providing back-up coverage to the Administrative Assistant position in the Mayor's office and assisting the Communications & Community Relations Manager as needed. Alternatives: Continue contract writing and editing at a current cost of $60,000 per year, and continue to pay for additional overtime for the Mayors Administrative Assistant. Advantages of Approval: It saves the City money, provides more personnel coverage and greater flexibility. An FTE in-house will be able to respond immediately to the City's priorities. Implications of Denial: We will not have the flexibility and coverage to produce all of the City's communications materials in a timely and cost effective manner. The Administrative Assistant in the Mayor's Office will continue to put in overtime hours in order to provide needed support. Initial Cost of Improvement Revenue Source: IS Fund 518 $ 58,700 Total Revenue: $ 58,700 Expenditures: Pay Grade/Step N04/Step 3 Wages $43,100 Benefits (29%) $12,500 Supplies Phone $ 300 Cell phone $ 300 Computer($2,500) $ 2,500 Furniture Vehicle Total Cost: $ 58,700 Annualized Cost of Improvement Revenue Source: Information Services Fund $ 58,900 Total Revenue: $ 58,900 Expenditures: Pay Grade/Step N04/Step 4 Wages $ 45,700 Benefits (29%) $ 13,200 Supplies Phone $ - Cellphone $ - Computer ($2,500) Furniture Vehicle Total Cost: $ 58,900 Conclusion: 1.0 FTE will be added to the Communications & Community Relations Division under the Mayor's Office. The cost of this position will be budgeted in the Information Services Internal Service Fund 518. Page 209 2006 Final Budget Program Improvements REQUEST FOR PROGRAM Program Title: Priority#: For Year: Information Services Assistant 2006 Cost: Person(s) Responsible: Department Name: $58,100 Lorrie Rempher Information Services Description of Improvement: Add one staff person to assist with administrative and clerical duties to free up technical staff who are currently performing the duties. This staff person would provide clerical functions, research and assist with grant applications, collect competitive bids for technology purchases and maintain software and hardware licensing and maintenance contracts. Estimated savings per group: MM 5 hours per week (billing, requisitioning, etc) Systems 20 hours per week (purchasing, requisitioning, bidding, software licensing) Department wide 15 hours per week (grant review, RFP asst, requisition, filing, laserfiche processing and training) Estimated yearly cost savings using clerical assistant rather than technical staff (2080 at $10/hr difference between clerical and technical staff pay/benefit rate) $20,800. Alternatives: Have technical staff continue to do clerical work. Advantages of Approval: More concentrated effort on technology granting and working with other departments to fund via grants. Fewer professional services required as existing technical staff will have more time when relinquishing clerical duties. More attention to competitive bidding will allow lowest cost of goods and services. Estimated weekly hours saved by technical staff: Systems 20, Analysts 10, Multimedia 5 and Administrative 5. Implications of Denial: Use professional technical services to supplement existing staff in completion of projects. Initial Cost of Improvement Revenue Source: Information Svcs fund $ 58,100 Savings offset $20,800 Total Revenue: $ 58,100 Expenditures: Pay Grade/Step n04/3 Wages $ 43,100 Benefits (29%) $ 12,500 Supplies Phone Cell phone Computer($2,500) $ 2,500 Furniture Vehicle Total Cost: $ 58,100 Annualized Cost of Improvement Revenue Source: Information Svcs fund $ 58,900 Total Revenue: $ 58,900 Expenditures: Pay Grade/Step n04/4 Wages $ 45,700 Benefits (29%) $ 13,200 Supplies Phone Cell phone Computer ($2,500) Furniture Vehicle Total Cost: $ 58,900 Conclusion: 1.0 FTE will be added to the Information Services Fund for 2006. Page 210 2006 Final Budget Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Program Title: Priority#: For Year: Four Wheel Drive Diesel Mower 1 2006 Cost: Person(s) Responsible: Department Name: $20,000 A. Galli Cemetery Description of Improvement: 4 WD, Front deck, diesel mower - replacement Alternatives: Repairs to a 9 year old Toro mower Advantages of Approval: Continue high standard of mowing Cemetery on regular basis. Implications of Denial: Costly repairs to keep old unit operating. Initial Cost of Improvement Revenue Source: Cemetery Fund: $ 20,000 Total Revenue: $ 20,000 Expenditures: Pay Grade/Step Wages Benefits (29%) Supplies Phone Cell phone Computer ($2,500) Furniture Vehicle $ 20,000 Total Cost: $ 20,000 Annualized Cost of Improvement Revenue Source: Cemetery Fund: $ 700 Total Revenue: $ 700 Expenditures: Pay Grade/Step Wages Benefits (29%) Supplies Phone Cell phone Computer ($2,500) Furniture Vehicle $ 700 Total Cost: $ 70 Conclusion: The Cemetery Fund will purchase a Diesel Mower in 2006. Page 211 2006 Final Budget Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Program Title: Priority#: For ear: Clubhouse/Parking lot/Driving range 1 2006 Cost: Person(s) Responsible: Department Name: $4,000,000 Daryl Faber/Kevin Van Golf Course Description of Improvement: Design and construct Golf Course Clubhouse to include a 100+ seat restaurant/lounge and pro shop. Increases parking capacity to 186 stalls. Project also includes a golf cart storage facility and driving range. This project replaces an inadequate clubhouse, enhances teaching facilities as well as providing for increased banquet and tournament opportunities. Alternatives: Continue to operate out of existing facility. Demolish existing facility and replace with a Modular Clubhouse at the same site. Advantages of Approval: New Clubhouse and other improvements will be funded by increased revenues. New facility will make the Auburn Golf Course one of the leading golf facilities in the area as well as provide for a quality restaurant/banquet space for all Auburn residents as well as visitors to our community. Implications of Denial: Continue to operate out of existing inadequate facility. Initial Cost of Improvement Revenue Source: Bond Proceeds $ 4,000,000 Enterprise funds Otherfund: Total Revenue: $ 4,000,000 Expenditures: Pay Grade/Step Wages Benefits (29%) Design $ 300,000 Phone Cell phone Computer ($2,500) Construction $ 3,700,000 Vehicle Total Cost: $ 4,000,000 Annualized Cost of Improvement Revenue Source: General fund Enterprise funds $350,000 Otherfund: Total Revenue: $ 350,000 Expenditures: Pay Grade/Step Wages Benefits (29%) Supplies Phone Cell phone Computer ($2,500) Furniture Vehicle Total Cost: $350,000 Conclusion: Construction of the Clubhouse was approved by Council late in 2005. Page 212 2006 Final Budget Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Program Title: Priority #: For Year: Purchase a utility vehicle 2 2006 Cost: Person(s) Responsible: Department Name: $10,000 Daryl Faber/Kevin Van Golf Course Description of Improvement: Purchasing a utility vehicle to replace a 1999 gator 4 x 6 utility vehicle. This equipment is needed throughout the year for course transportation. Alternatives: Wheelbarrow or back pack equipment and tools to job locations. Advantages of Approval: Reliable equipment and time saving Implications of Denial: Time loss and expense of repairs. Initial Cost of Improvement Revenue Source: Enterprise funds: Golf $ 10,000 Total Revenue: $ 10,000 Expenditures: Pay Grade/Step Wages Benefits (29%) Supplies Phone Cell phone Computer ($2,500) Equipment $ 10,000 Vehicle Total Cost: $ 10,000 Conclusion: Will be purchased from Golf Funds. Annualized Cost of Improvement Revenue Source: Enterprise funds: Golf $ 300 Total Revenue: $ 300 Expenditures: Pay Grade/Step Wages Benefits (29%) Supplies Phone Cell phone Computer ($2,500) Furniture ERR $ 300 Total Cost: $ 300 Page 213 2006 Final Budget Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Program Title: Priority #: For Year: Purchase a Trencher/Plow Puller Used 3 9006 Cost: Person(s) Responsible: Department Name: $20,000 Daryl Faber/Kevin Van Golf Course Description of Improvement: Purchase a Ditchwitch 3700 trencher with a plow -pulling attachment. This is needed throughout the year for drainage and irrigation work. Alternatives: Continue to hand -shovel and rely on outside contractors and rental services. Advantages of Approval: We will be able to address irrigation and drainage issues in a more proficient manner. Implications of Denial: Continue hand shoveling, paying for equipment rental or hiring outside contractors. Initial Cost of Improvement Revenue Source: Golf Funds $ 20,000 Total Revenue: $ 20,000 Expenditures: Pay Grade/Step Wages Benefits (29%) Supplies Phone Cell phone Computer ($2,500) Equipment $ 20,000 Maintenance $ - Total Cost: $ 20,000 Annualized Cost of Improvement Revenue Source: Golf Funds $ 500 Total Revenue: $ 500 Expenditures: Pay Grade/Step Wages Benefits (29%) Supplies Phone Cell phone Computer ($2,500) Equipment ERR $ 500 Total Cost: $ 500 Conclusion: To be purchased in 2006 with Golf funds. Page 214 2006 Final Budget Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Program Title: Priority #: For Year: Storm Supervisor Vehicle 1 2006 Cost: Person(s) Responsible: Department Name: $22,000 Jim Sandercock PW/ Storm Description of Improvement: Purchase additional vehicle that was allocated for the new Storm Division Supervisor when the Storm and Sewer Divisions were split. Now that the positions are fully staffed, an additional vehicle is required to support both Supervisors. Alternatives: Continue to utilize a vehicle that would best be utilized by the Storm Division crews. Advantages of Approval: Additional vehicle will permit more efficient use of time and personnel, without having to search and borrow unused vehicles. Staff will be able to cover multiple tasks without having to double up in one vehicle. Implications of Denial: Tasks may have to be held off until vehicles are available, or staff will continue to double up in some cases to accomplish simple tasks. Revenue Source: Proprietary fund: Storm Total Revenue: Expenditures: Pay Grade/Step Benefits (29%) Phone Cell phone Computer ($2,500) Furniture Total Cost: nue Source: ietaryfund: Storm Total Revenue: Bna nu res: Grade/Step (29%) II phone mputer ($2,500) rniture hicle-ERR Total Cost: Conclusion: The Storm Fund will purchase a vehicle for the Storm Supervisor hired in 2005. Page 215 2006 Final Budget Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Program Title: Priority #: For Year: New Vehicle 1 2006 Cost: Person(s) Responsible: Department Name: $18,000 Ken Haines PW / Water Description of Improvement: Purchase one additional vehicle to support Water Division fleet. When the second cross connection control specialist position was created an additional vehicle was not included in the program improvement. This has resulted in inefficiencies in completing field work because the two positions share one vehicle. Alternatives: Continue to share vehicles with other division staff resulting in an inefficient and ineffective use of staff time. Advantages of Approval: Additional vehicle will permit more efficient use of time and personnel, without having to search and borrow unused vehicles. Staff will be able to cover multiple tasks without having to double up in one vehicle. Implications of Denial: Staff will continue to borrow spare or unused vehicles, tasks may have to be held off until vehicles are available, or staff will continue to double up in some cases to accomplish simple tasks. Initial Cost of Improvement Revenue Source: Enterprise fund: Water $ 18,000 Total Revenue: $ 18,000 Expenditures: Pay Grade/Step Wages Benefits (29%) Supplies Phone Cell phone Computer ($2,500) Furniture Vehicle $ 18,000 Total Cost: $ 18,000 Annualized Cost of Improvement Revenue Source: Enterprise fund: Water $ 6,000 Total Revenue: $ 6,000 Expenditures: Pay Grade/Step Wages Benefits (29%) Supplies Phone Cell phone Computer ($2,500) Furniture Vehicle ERR $ 6,000 Total Cost: $ 6,000 Conclusion: The Water Fund will purchase one additional vehicle to support operations. Page 216 2006 Final Budget Section VIII: Capital Program Summary SECTION VIII: 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. The City of Auburn maintains a comprehensive six -year Capital Facilities Plan (CFP) which is updated annually in order to incorporate the capital facilities improvements in the City's annual budget process. It is considered a companion document to the annual Budget document. This section of the annual Budget summarizes the Capital Facilities Plan (CFP) showing capital projects budgeted for 2006 along with the capital facilities plan for the following five years. Projects are listed in the following seven sections: Transportation projects, Parks and Recreation projects, Other General Government projects, Water Fund projects, Sanitary Sewer Fund projects, Storm Drainage Fund projects, and Other Proprietary Fund projects. Each section includes a map highlighting the general location of significant projects, a brief discussion of the projects budgeted for 2006, a six -year summary of projects showing the cost and funding source, and two graphs - one showing the revenue sources for 2006 and one showing the projected six -year expenditure level. For more detail, reference should be made to the Capital Facilities Plan (2006 - 2011) that is printed as a separate document. It contains an executive summary along with three chapters. Chapter One explains the purpose of the CFP, statutory requirements, and methodology. Chapter Two outlines the Goals and Policies related to the provision of capital facilities. Chapter Three outlines the proposed capital projects, which include the financing plan and reconciliation of project capacity to level of service (LOS) standards. Following the financing plan are individual worksheets showing the project detail. For reconciliation purposes, it is important to note that in many instances the total project cost will include amounts allocated for salaries, benefits and interfund charges. Each worksheet, in addition to the project financing, includes a project description, progress summary, and impact on future operating budgets once the project is completed. 2006 Capital Budget: The following tables summarize the capital facility expenditures and planned funding sources in this budget. The tables outlining individual projects are all shown in thousands. Page 217 2006 Final Budget Section VIII: Call Program Summary 2006 Capital Projects Summary Transportation Projects $ 8,771,100 Parks and Recreation Projects 2,230,000 Other General Government Projects 1,169,000 Water Fund Projects 1,986,000 Sanitary Sewer Projects 7,346,000 Storm Fund Projects 1,348,000 Other Proprietary Fund Projects 5,006,500 Total 2006 Capital Projects $ 27,856,600 2006 Capital Projects Funding Source Source portation Recreation Gov't Water Sewer Storm Proprietary Total Bonds - - - - - - 4,500,007 4,5CC,000 Levy Lid Lift 269,4C0 269,4C0 Property Tax- New Construction 230,600 230,61 Federal/State/Local Grants 3,901,600 1, 140,007 95,C00 18050J 5317,1 CO Mitigation/Impact Fees 641,E 230,007 B41,800 General Fund 160,C00 160,07J Municipal Parks Fund 260,C00 260,000 Capital Improvement Fund 330,0co 482.000 512.000 BEET 1,365,E 507,007 132.000 1,997,270 Local Street Improvement Fund 10,E 10,0D0 Unrestricted Fbtenal Street Rev 1,08 J00 1,3B0,700 Unrestrcted Utility Revenue 1P80.000 4246.E 1,348,C00 7,5B0,000 Unrestrcted Wrport Revenue 161,007 161,000 Unrestrcted Cemetery Revenue - Unrestncted Golf Course Revenue 165,007 165,003 Unrestricted Equip. Rental Revenue E00.000 300,007 Developer/Private Contributions - 10.0 3, 100000 3,200,007 Other Sources I CCF) 1,272,C00 Total 2306 Funding $ -1.too `I` °.-1J.0 1` 1.100,000 I, 1.°80.COO F v34o.000 1. 1�48.COO 5.000.E $ 27656,6CO Page 218 2006 Final Budget Section VIII: Capital Program Summary 1' CITY OF UBURN * MORE THAN YOU IMAGINED Page 219 2006 Final Budget Section VIII: Capital Program Summary 1 tst NNW 1SthStNE City of Auburn �Transportation Projects N ti Z ■ Pa Z . S� h ■ hF U■ ■ ah St NE ■ ■ z ■ N 31d St NW Q i 5F a y� = E Main St W Main St w 0 n in �y2 � 3rtl St 5 W Goss 3r F SRaPB i 2th St SE 15lh St SW y yS in Boundary Rd SW w N N K 21st SCE 21 st St SE n a rc N Lego • • 1 -A SL NW Phase 1 • • 2 - W Main Streetscape Project 29th St SE •• 3 - M St. SE Project •• 4- Auburn Way S Safety Improvements y • • 5- C St. NW Project N •• 6- Aubum/Pacthc Trail - Outside City Limits 0 1,cco 2,000 wwsnwcroN g cre W by Gry ornuburr is oept. • Feet NOWM wo-ra2m 37m St SE Uth SE Page 220 2006 Final Budget Section VIII: Capital Program Summary Transportation Projects Twenty-one capital projects totaling $8,771,100 are budgeted for 2006. The significant projects include the following: The "A" Street NW, Phase 1 Project ($1,758,000) will construct a multi -lane arterial from 3rd Street NW to 14th Street NW. This project will improve mobility and is tied to corridor development. It is consistent with the Comprehensive Plan and contributes to the completion of a North -South arterial corridor. The Citywide Intelligent Transportation System Project ($1,600,000) includes interconnect and coordination for all traffic signals. It also includes traffic management cameras, fiber optic interconnect and related hardware between strategic intersections on SR 164 and the City Traffic Management Center (M&O Facility). This project is required for efficient special event traffic management and incident management. The West Main Street Streetscape Project ($741,200) will develop bike lanes and restore sidewalks to link the Interurban Trail to downtown Auburn and the Sound Transit Center. This project is expected to be completed in 2006. The "M" Street SE Project ($725,000) will rehabilitate "M" Street SE between 37th Street SE and 29th Street SE, including construction of new pedestrian facilities. This is a multi -year project expected to be completed in 2006. The "C" Street NW Project ($530,000) will rehabilitate 'C' Street NW from W. Main Street to 3rd Street NW. This project includes the removal of railroad tracks no longer used. This project is expected to be completed in 2006. The Auburn Way South (AWS) Safety Improvements Project ($499,000) will include safety improvements along Auburn Way South between 6th Street SE and "M" Street SE. The anticipated improvements include rechannelization of AWS to limit left turns, a new traffic signal at the intersection of AWS and "F" Street, signal interconnection, and widening for an additional lane between " Y Street SE and 61h Street SE. This is a multi -year project expected to be completed in 2006. The "Save our Streets" (SOS) Program ($1,200,000) will consist of a number of different contracts focused on the preservation of local streets (unclassified streets) within the City. These contracts will include work such as crack sealing, asphalt patching, pre -leveling, and thin asphalt overlays. Page 221 2006 Final Budget Section VIII: Capital Program Summary 11 "7111 &1 Ze7 A /_1I Ca7119 i831:1A 161 Project Name: 3rd Street SE / Cross Street SE TIP#1 Pro ect No: C10060 I Capacity Project: YES JAnticipated Year of Completion: 2006 Widen 3rd St. SE/Cross St. from 3 to 5lanes at'A' St. to Auburn Way So. Add a second left turn lane from northbound 'A' St. SE to westbound 3rd St. SE. The project includes signal modifications. Install a 12" ductile iron water pipe from 'A' St. SE to Auburn Way So. The project is a continuation of the condor enhanced by the 3rd St. SW grade separation project. It will improve mobility and is consistent with the Comprehensive Plan. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Arterial Street Fund 795 148 - - - - - 148 Grants - - - - - - - - REET2 - - - - - - - - Impact Fees - - - - - - - - Subtotal 795 148 - - - - - 148 Capital Costs: Design 226 - - - - - - Right of Way 513 - - - - - - - Construction 56 148 - - - - - 148 Subtotal 795 1 148 148 Antici gated Impact on Future Operating Budgets Annual Maintenance Cost): $1,800 Project Name: 'A Street Loop TIP#2 Project No: PR529F JCapacity Project: YES JAnticipated Year of Completion: 2006 The final phase ofthe 3rd St. SW Grade Separation Project. It will construct a new asphalt road connecting 'A' St. SW and Division St. and thereby provide multiple access routes into the Auburn Station Garage. Landscape strips, sidewalks, driveways, lighting and storm drainage will be included. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Arterial Street Fund - - - - - - - - Grants - 79 - - - - - 79 Impact Fees - 66 - - - - - 66 Subtotal 145 145 Capital Costs: Design - - - - - - - - Right of Way - - - - - - - - Construction - 145 - - - - - 145 Subtotal - 1 1451 -1 - I - I - 145 Antici ated Impact on Future Operating Budgets Annual Maintenance Cost): $850 Project Name: 'A' Street NW, Phase 1 -3rd St. to 14th St. NE TIP#5 Project No: C207A0 JCapacity Pro ect: YES JAnticipated Year of Completion: 2008 Construct a multi -lane arterial from 3rd St. NW to 14th St. NW. This project will improve mobility and is tied to corridor development. It is consistent with the Comprehensive Plan and contributes to the completion of a North/South arterial corridor. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Arterial Street Fund 328 Grants - 1,226 1,953 1,953 - - - 5,132 Impact Fees - 82 368 368 - - - 818 Other Sources - 450 397 - - - - 847 Subtotal 328 1,758 2,718 2,321 6,797 Capital Costs: Design 76 323 - - - - - 323 Right of Wa 252 1,435 - - - - - 1,435 Construction - - 2,718 2,321 - - - 5,039 Subtotal 328 1.758 2,718 2,321 - - - 6,797 Antici gated Im pact on Future Operating Budgets Annual Maintenance Cost): $17,600 Page 222 2006 Final Budget Section VIII: Capital Program Summary TRANSPORTATION PROJECTS, cont.: Project Name: Citywide Intelligent Trans ortation S stem TIP#6 Project No: C307A0 ricapacity,Project: YES JAnticipated Year of Completion: 2006 This project includes interconnect & coordination for all signals in the City. The project also includes traffic management cameras, fiber optic interconnect and related hardware along SR-164 (Auburn Way So.) and S. 277th St. corridors. The project will construct a traffic control center at the existing M&O facility. This project is required for special event traffic management and incident response. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Arterial Street Fund 24 - - - - - - - Grants Federal ITS 800 800 - - - - - 800 Kng County 500 - - - - - - - Other Sources (MIT'05,PWTFL'06) 300 800 - - - - - 800 Subtotal 1.624 1.600 1,600 Capital Costs: Design 358 20o - - - - - 200 Right of Wa - I - - 1 - 1 - 1 - 1 - - Construction 1.266 1 1,400 1 1,400 Subtotal 1 1.6241 1.600 1 1,600 [Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $5,000 Project Name: 'I' Street NE Coniclor TIP#8 Project No: C415A0 Ca acity Project: YES Anticipated Year of Completion: 2009 The final alignment ofthe'I' Street Corridor is being analyzed as part of the NE Auburn Special Area Plan Environmental Impact Study. A portion of the ROW and Construction may be developer funded. The cross section will likely be a 5-lane arterial perthe City Comprehensive Plan. It will improve mobility and is consistent with the Comprehensive Plan. It will complete a major north/south arterial from 52nd NE to Harvey Rd. Future sewer line proposed to be a combination of 10" & 30" line. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Arterial Street Fund 11 - - - - - - - Impact Fees - 10 - - - - - 10 Other Sources - - 460 1,020 4,280 - - 5,760 Subtotal 11 10 460 1.020 4.280 5,770 Capital Costs: Design 9 10 460 - - - - 470 Right of Way 2 - - 1.020 - - - 1,020 Construction - - - - 4,280 - - 4,280 Subtotal 11 10 460 1 1,020 1 4,280 77 00 Antici ated Impact on Future Operating Budgets Annual Maintenance Cost): $17,900 Project Name: 'M' Street Grade Se aration TIP#9 Project No: C201AO Ca acit Project: YES JAnticipated Year of Completion: 2011 Construction of a grade separated railroad crossing at'M' St. SE at the Burlington Northern -Santa Fe (BNSF) Stampede Tracks. Project also includes construction of the bypass and road connection between 'M'St. SE and Auburn -Black Diamond Road. 2006 will focus on developing partnership agreements and applying for grants and a Public Works Trust Fund Loan (loan amount of $1.17 million anticipated in 2008-2009). Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Arterial Street Fund - - - - - 490 - 490 Grants - - 240 4,200 7,363 4,070 - 15,873 Impact Fees - 20 55 100 100 - - 275 Other Sources (PWTFL) - - - 700 466 2,440 4,472 8,078 Subtotal - 20 295 5,000 7,929 7,000 4,472 24,716 Capital Costs: Design - 20 295 1,000 113 - - 1,428 Right of Wa - - - 4.000 4,516 - - 8,516 Construction - - - - 1 3,300 1 7,000 1 4,472 14,772 Subtotal - 20 1 295 1 5.000 1 7.929 1 7,000 1 4,472 24,716 Antici pted Impact on Future Operating Budgets Annual Maintenance Cost): $21,800 Page 223 2006 Final Budget Section VIII: Capital Program Summary TRANSPORTATION PROJECTS, cont.: Project Name: So. 277th -Auburn Wa No. to Green River Bride TI P#10 Pro ect No: C222AO Ca aci Pro ect: YES Anticipated Year of Completion: 2011 This project includes major widening including the addition of three lanes, one westbound and one eastbound, and a Class 1 trail. Water CFP shows a low -priority project in the vicinity which maybe accomodated by a developer. (Water Projects DS-603-108,109 and DS-601-109,110) Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Arterial Street Fund 5 Grants 100 100 200 1,843 2,243 Impact Fees 15 5 25 38 68 Developer Contribution - - - 200 200 100 250 750 Subtotal 20 5 300 325 300 2,131 3,061 Capital Costs: Design 20 5 125 125 255 Right of Way175 200 300 675 Construction - - - - - I - 2,131 2,131 Subtotal 1 20 1 5 300 1 325 1 300 2,131 3,061 Antici gated Impact on Future Operating Budgets Annual Maintenance Cost): $10,500 Project Name: Harvey Road & 8th Street NE, Intersection Improvements TIP#18 Pro ect No: c 0611 Ca aci Pro ect: YES Antici ated Year of Completion: 2007 Add an eastbound through & right turn lane on 8th St. NE. approaching Harvey Road. Modify traffic signals and traffic channelization to accommodate the new lane. The additional lane (added capacity) will improve traffic delays and vehicle queuing at the intersection of Harvey Road and 8th St. NE in all directions. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Arterial Street Fund Impact Fees 160 350 510 Other Sources - - - - - - - - Subtotal 160 350 510 Capital Costs: Design 60 60 Right of Way l00 100 Construction - - 350 1 - 350 Subtotal 160 350 510 Antici ated Impact on Future Operating Budgets Annual Maintenance Cost): $700 Project Name: Auburn / Pacific Trail -'C' Street SW TIP#19 Project No: C507A0 ICapacity Project: YES lAnticipated Year of Completion: 2006 Project to construct a Class 1 meandering trail between the cities of Auburn and Pacific along the west side of'C' St. SW (Auburn) and Skinner Road (Pacific). It will start in Auburn at 15th St. SW and end at the southern terminus of Skinner Road. Striping will be installed along 3rd Ave. SE in Pacific to connect a bike lane from the end of this trail to the south emend oft he Interurban Trail. The Class 1 trail will be approx. 2.05 miles and the striping portion will be 1.42 miles. Fully funded with Surface Transportation Program (STP)funds. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Arterial Street Fund 13 27 27 Grants 307 307 Other Sources (City of Pacific) - 22 - - - - - 22 Subtotal 13 356 356 Capital Costs: Design 13 39 39 Right of Way Construction - 317 - - - - - 317 Subtotal 13 356 356 Antici ated Impact on Future Operating Budgets Annual Maintenance Cost): $2,700 Page 224 2006 Final Budget Section All: Capital Program Summary TRANSPORTATION PROJECTS, cont.: Project Name: Auburn Way So. Safety Im rovements TIP#3 Project No: C10140 Ca aci Project: NO JAnticipated Year of Completion: 2006 Created in response to a State safety study, this project includes safety improvements along Auburn Way So.(AWS) between 6th St. SE and 'MSt. SE. Anticipated improvements include rechannelization of AWS to limit left turns, a new traffic signal at the intersection of AWS and'F' St. SE. signal interconnection, and widening for an additional lane between ' St. SE and 6th St. SE. This will significantly improve the safety of the corridor. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Arterial Street Fund 395 499 - - - - - 499 Grants 830 - - - - - - - Developer Contributions 100 - - - - - - - Subtotal 1.325 499 499 Capital Costs: Design 456 - - - - - - - Right of Way 14 - - - - - - - Construction 855 99 4 - - - - - 499 Subtotal 1 1.325 1 499 1 499 Antici ated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Project Name: Urban Area Trans . S stem Improvements TIP#4 Project No: C501A0 Ca aci Project: NO JAnticipated Year of Completion: 2006 This project will modify four intersections to improve bus turning radii and will reconstruct 2nd St. SW between'A' St. SW and 'A' St. SE. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Arterial Street Fund 9 5 - - - - - 5 Grants - 377 - - - - - 377 Other Sources (King County) - 72 - - - - - 72 Subtotal 9 454 454 Capital Costs: Design 7 - - - - - - - Right of Way 2 50 - - - - - 50 Construction - 404 - - - - - 404 Subtotal 9 454 1 1 1 1 1 1 454 Antici ated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Project Name: 15th Street SW Preservation TIP#11A Project No: c 0612 ICapacity Project: NO JAnticipated Year of Completion: 2006 The north 1/2 of 15th St. SW is 100 % alligator cracked in the wheel paths. This is a potential route for a new King County Metro Sewer line which would necessitate the reconstruction of the failed roadway sections. A temporary fix is scheduled to hold the road together for mobility & safety. This includes some patch work followed by a double chip -seal. This will hold the roadway together for approximately 4-6 years. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Arterial Street Fund - 175 - - - - - 175 Grants - - - - - - - - Other Sources - - - - - - - - Subtotal 175 175 Capital Costs: Design 10 10 Right of Way - - - - - - - - Construction - 165 - - - - - 165 Subtotal 175 1 175 Antici ated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Page 225 2006 Final Budget Section All: Capital Program Summary TRANSPORTATION PROJECTS, cont.: Project Name: 'C' Street NW - W. Main St. to 3rd St. NW TIP#13 Project No: c 0601 lCapacity Project: NO JAnticipated Year of Completion: 2006 Project to restore/reconstruct existing pavement. Remove railroad tracks no longer used. Widen roadway to 5 lanes with curb, gutter and sidewalk. Transition to 4lanes north of 3rd St. NW. Reconstruct 3rd St. NW east to the Burlington Northern -Santa Fe IBNSFI railroad tracks and west to'D' St. NW. Make signal modifications at'C' Street/Main St. and'C' Street/3rd St. NW. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Arterial Street Fund - 30 - - - - - 30 Grants - - - - - - - - Other Sources (REET) - 500 - - - - - 500 Subtotal 530 530 Capital Costs: Design - 30 - - - - - 30 Right of Way - - - - - - - - Construction - 500 - - - - - 500 Subtotal 530 530 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: W. Main Street Streetsca a TIP#20 Project No: C322AO Ca acit Project: NO JAnticipated Year of Completion: 2006 Develop bike lanes and restore sidewalks to link the Interurban Trail to downtown Auburn and the Sound Transit Center. Federal Surface Transportation Program ISTPI funds to be used. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Arterial Street Fund - 100 - - - - - 100 Grants 49 641 - - - - - 641 Subtotal 49 741 741 Capital Costs: Design 49 - - - - - - - Right of Way - - - - - - - - Construction - 741 - - - - - 741 Subtotal 49 741 - - - - - 741 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Pavement Condition Rating Update (TIP#32) Project No: c 0621 [Capacity Project: NO annual Anticipated Year of Completion: 2006 This project is for a feasibility study for design & construction of a Class 2 pedestrian trail from the Transit Center to Ellingson Road along the Burlington Northern -Santa Fe IBNSFI right-of-way. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Arterial Street Fund - 50 - - - - - 50 Grants - - - - - - - - Subtotal 50 50 Capital Costs: Design - 50 - - - - - 50 Right of Way- - - - - - - - Construction - - - - - - - - Subtotal - 50 - - - - - 50 ,Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Page 226 2006 Final Budget Section All: Capital Program Summary TRANSPORTATION PROJECTS, cont.: Project Name: S. 277th Wetland Miti ation TIP#33 Project No: C410A0 Ca aci Project: NO JAnticipated Year of Completion: beyond 2011 Wetland mitigation for the 277th Street Grade Separation project. This is a 10-year obligation, which began in 2004. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Arterial Street Fund 30 15 15 15 15 15 15 90 Grants - - - - - - - - Subtotal 30 15 15 15 15 15 15 90 Capital Costs: Design 30 3 3 3 3 3 3 18 Right of Way- - - - - - - - Construction i-i 12 12 12 12 12 12 72 Subtotal 30 15 15 15 15 15 15 1 90 Antici ated Impact on Future Operating Budgets Annual Maintenance Cost): not scheduled for completion) Project Name: Citywide Pedestrian Crossing Program TIP#34 Project No: c 06xx ICapacity Project: NO (annual) JAnticipated Year of Completion: beyond 2011 This project provides for pedestrian safety studies at various locations citywide. Projects are prioritized annually based on safety issues and pedestrian demands. This is an annual level of effort project used to fund small pedestrain safety studies and improvement projects. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Arterial Street Fund - 50 50 50 50 50 50 300 Grants - - - - - - - - Subtotal 50 50 50 50 50 50 300 Capital Costs: Design - 7 7 7 7 7 7 42 Right of Way - - - - - - - - Construction - i43 43 43 43 43 43 258 Subtotal 50 50 50 50 50 50 1 300 Antici ated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Project Name: Citywide Roadwa Safet Infrastructure Improvements TIP#35 Project No: c 06xx Ca aci Project: NO Antici ated Year of Completion: 2011 This project provides for infrastructure improvements to enhance traffic safety. Projects are prioritized annually based upon field studies. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Arterial Street Fund - 50 100 100 100 100 100 550 Grants - - - - - - - - Subtotal 50 100 100 100 100 100 550 Capital Costs: Design - 5 10 10 10 10 10 55 Right of Way - - - - - - - - Construction I - 45 90 90 90 90 90 495 Subtotal 50 A A A A 100 1 550 Antici ated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Page 227 2006 Final Budget Section VIII: Capital Program Summary TRANSPORTATION PROJECTS, cont.: Project Name: Annual Arterial Crack -Seal Program TIP#37 Project No: c 06xx lCapacity Project: NO (annual) JAnticipated Year of Completion: beyond 2011 Implementation of regular maintenance and/or rehabilitation of various classified streets. Prior Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Local Street Fund - 80 80 80 80 80 80 480 Grants - - - - - - - - Other Sources - - - - - - - - Subtota/ 80 80 80 80 80 80 480 Capital Costs: Design - 5 5 5 5 5 5 30 Right of Way - - - - 11 - - - - Construction - 75 75 75 75 75 75 450 Subtotal 80 80 80 80 1 80 1 80 480 Antici ated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Project Name: 'M' Street SE - 37th St. SE to 29th St. SE TIP#38 Project No: C421A0 Ca acit Project: NO JAnticipated Year of Completion: 2006 Rehabilitate St. SE between 37th St. SE and 29th St. SE. including construction of new pedestrian facilities and replacement of a sanitary sewer line for 1/2 of the project. Sewer Utility will be budgeting approximately $400,000 towards their improvements and will be eligible to be counted as our match to the Federal earmark grant. Prior Budget: Funding Sources: Actual 2006 2007 2008 2009 2010 2011 Total Arterial Street Fund 19 - - - - - - - Grants - 400 - - - - - 400 Other Sources (REET) - 325 - - - - - 325 Subtotal 19 725 725 Capital Costs: Design 19 - - - - - - - Right of Way - - - - - - - - Construction - 725 - - - - - 725 Subtotal 19 725 1 - 725 Antici ated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Project Name: Local Street Im rovement Program TIP#39 Pro 26 Project No: C502A0, C500, C502C0 Ca acit Project: NO JAnticipated Year of Completion: 2010 This program was created after passage of Proposition 1 on the November'04 ballot, setting the City's property tax levy limits and creating a dedicated Local Street Fund to be used soley for local street improvements. The program will consist of a number of different contracts focused on the preservation of local streets within the City. Prior Budget: 2006-11 Funding Sources: Actual 2006 2007 2008 2009 2010 2011 Total Levy Lid Lift - 269 900 1.200 1.500 1.800 - 5.669 General Sales Tax 680 - - - - - - - Property Tax - New Constr. 170 231 - - - - - 231 REET2 - 540 170 170 170 170 - 1.220 Utility Impact Funds 150 150 150 150 150 150 - 750 Interest - Fund 103 19 10 - - - - - 10 Subtotal 1.019 1.200 1.220 1.520 1.820 2.120 - 7.880 Capital Costs: Design 14 - 122 152 182 212 - 668 ,Right of Way- - - - - - - - Construction 1.005 1,2001 1.098 1.368 1 1.638 1.908 - 7.212 Subtotal 1,019 1.2001 1.220 1.520 1 1.820 2.120 7,880 Antici ated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Page 228 2006 Final Budget Section VIII: Capital Program Summary TOTAL CAPITAL COSTS and FUNDING SOURCES - TRANSPORTATION Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Arterial Street Fund 1,629 1,229 245 245 245 735 245 2,944 Grants 1,679 3,830 2,193 6,253 7,463 4,270 1,843 25,852 REET2 - 1,365 170 170 170 170 - 2,045 Impact Fees 15 343 773 468 125 - 38 1,747 Other Sources 300 1,272 857 1,720 4,746 2,440 4,472 15,507 Levy Lid Lift - 269 900 1,200 1,500 1,800 - 5,669 General Sales Tax 680 - - - - - - - Pro e Tax - New Constr. 170 231 - - - - - 231 Kng County 500 72 - - - - - 72 Developer Contribution 100 - - 200 200 100 250 750 Utility Impact Funds 150 150 150 150 150 150 - 750 Interest - Fund 103 19 10 - - - - - 10 Subtotal 5,242 8,771 5,288 10,406 14,599 9,665 6,848 55,577 Capital Costs: Design 117 767 902 1,302 445 237 25 3,678 Right of ay 783 1,585 - 5,195 4,716 300 - 11,796 Construction 3,182 6,419 4,386 3,909 9,438 9,128 6,823 40,103 Subtotal 5,242 8,771 5,288 10,406 14,599 9,665 6,848 55,577 Page 229 2006 Final Budget Section VIII: Capital Program Summary 2006 Revenue Sources for Projects Transportation (in thousands) Prop. Tax - New Constr. $231 Levy Lid Lift $269 REEF $1,365 Fund 103Interest $10 MiUlmpact Fees $640 Other X�---$1,344 Grants $3,751 *Other: Muckleshoot Indian Tribe (MIT), King County, City of Pacific $15,000 $12,500 $10,000 $7,500 $5,000 $2,500 Unrestricted $1,161 Transportation Projected Capital Expenditures (in thousands) 0 ro m 0 0 0 0 0 0 0 0 0 0 0 N N N N N N Page 230 2006 Final Budget Section VIII: Capital Program Summary CITY OF - UBURN * MORE THAN YOU IMAGINED Page 231 2006 Final Budget Section VIII: Capital Program Summary STNw w _ Z �- City of Auburn y 15TH ST NE N m Parks and Recreation Projects z ~ a yYp z sr z HyT p m HF U BTH ST NE Q � 3RD ST NW p2 y z Z EAST MAIN ST WEST MAIN ST W m 3RD ST SW w ( m SRi18FENSTER[PROPERTV �� AUB'URN•eUDK� LE GOVE PARK SR416 zq41ONDRD-------_ 1 TH T SE G,p, S w u! r N K 21 ST ST SE 1ST ST SE S g a 0 TF 29TH ST SE w N Legend AUBURN•GA,ME FA M Gp;ME FARM VOLDERNESS PARK 1 - Sower Fields - Game Farm Park 2 - Fenster Farm Project 3 - Community Center ® Parks �EtZ RD Outside City Limits 0 1,000 2,000 wnaNwu IoN Oreare0 0y 0" ofA bum lS Dept. FEM NOV2005 WO Na2T]] Page 232 2006 Final Budget Section VIII: Capital Program Summary Parks and Recreation Projects Seven projects totaling $2,230,000 are budgeted in 2006. The most significant projects are the Soccer Field Improvements at Game Farm Park, the Fenster Farm Site Plan, Veteran's Park Redevelopment and the Community Center at the YMCA site at Les Gove Park. 1) The Soccer Field Improvements at Game Farm Park ($1,300,000) will primarily upgrade the existing dirt fields to a synthetic surface. This will allow for year-round play as well as tournament competition. 2) The Fenster Farm Site Plan Project, Phase 1, ($570,000) will involve coordination between the City of Auburn, King County and the State of Washington to develop this natural habitat area. 3) The Veteran's Park Redevelopment project ($200,000) will include park improvements and replacement of the veteran's community building. 4) The Community Center Project ($50,000) will provide funding for a consultant to study the best way to convert the existing YMCA building located at Les Gove Park to a Community Center. A community committee will be formed to work with the consultant on preferred outcomes. Page 233 2006 Final Budget Section All: Capital Program Summary PARKS and RECREATION PROJECTS: Project Name: Auburn Community Center Project No: c 0607 Capacity Project: YES JAnticipated Year of Completion: 2008 Construction and/or renovation of the existing YMCA building at Les Gove Park. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Municipal Parks Constr. Fund 10 50 100 - - - - 150 Bond Proceeds - - - 3,200 - - - 3,200 Subtotal 10 50 100 3.200 3.350 Capital Costs: Design 10 50 100 200 - - - 350 Right of Way - - - - - - - - Construction - - - 3.000 - - - 3.000 Subtotal 10 50 700 3,200 - - - 3.350 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 (if any, unknown at this time) Project Name: Game Farm Park, Soccer Field Improvements Project No: c 0608 Capacity Project: NO JAnticipated Year of Completion: 2006 Upgrade existing dirt fields to a synthetic surface. This will allow for year-round play as well as tournament competition, resulting in an increase in user fee revenue. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Municipal Parks Constr. Fund - 175 - - - - - 175 Grants - 600 - - - - - 600 User Fees - 25 - - - - - 25 Other Sources (REEF 2) - 500 - - - - - 500 Subtotal 1.300 1.300 Capital Costs: Design i - 60 - - - - - 60 Right of Way- - - - - - - - ConstruCtion - 1,240 1 - - - - - 1,240 Subtotal 1.300 1.300 Antici ated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Project Name: Jacobsen Tree Farm Site Plan Project No: c 0609 Capacity Project: NO Antici ated Year of Completion: 2006 Coordinate with the Auburn School District on a Master Site Plan for this 29-acre site. This project is contingent upon annexation and City Council direction. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Municipal Parks Constr. Fund - 30 - - - - - 30 Grants - - - - - - - - Subtotal 30 30 Capital Costs: Design - 30 - - - - - 30 Right of Way - - - - - - - - Construction - - - - - - - - Subtotal 30 30 Anticipate Impact on Future Operating Budgets Annual Maintenance Cost): $0 Page 234 2006 Final Budget Section VIII: Capital Program Summary PARKS and RECREATION PROJECTS, cont.: Project Name: Veteran's Park Redevelo men' Project No: C310A0 CapacityProject: NO lAnticipated Year of Completion: 2006 Replacement of community building. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Municipal Parks Constr. Fund - 100 - - - - - 100 Private Donation - 100 - - - - - 100 Subtotal 200 200 Capital Costs: Design - - - - - - - - Right of Way - - - - - - - - Construction - 1200 - - - - - 200 Subtotal 200 200 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Fenster Farm Site Plan - Phase 1 Project No: C521A0 Ca aci Project: NO Antici ated Year of Completion: 2006 Coordinate with King County and Washington State on development of natural habitat area. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Municipal Parks Constr. Fund 10 30 - - - - - 30 WA State -Salmon Recovery Fund - 240 - - - - - 240 WA State -Aquatic Lands Fund - 300 - - - - - 300 Subtotal 10 570 570 Capital Costs: Design 10 25 - - - - - 25 Right of Way -1 - 1 - - - - - - Construction - 545 - - - - - 545 Subtotal 10 570 - - - - - 570 Antici ated Im act on Future Operating Budgets Annual Maintenance Cost): $0 Project Name: Lakeland Hills Park Project No: c 0610 ICapacity Project: NO lAnticipated Year of Completion: 2006 Development of this passive park, to include irrigation, playground, etc. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Municipal Parks Constr. Fund - 50 - - - - - 50 Grants - - - - - - - - Subtotal 50 50 Capital Costs: Design - - - - - - - Right of Way - - - - - - - - Construction - 50 - - - - - 50 Subtotal 50 50 ,Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Page 235 2006 Final Budget Section VIII: Capital Program Summary PARKS and RECREATION PROJECTS, cont.: Project Name: Public Art Project No: pb-art ICapacity Project: NO jAnticipated Year of Completion: beyond 2011 The City designates $30,000 annually toward the purchase of public art, for placement at designated locations throughout the city. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Capital Projects Fund 246 30 30 30 30 30 30 180 Grants - - - - - - - - Subtotal 246 30 30 30 30 30 30 180 Capital Costs: Design - - - - - - - - Right of Way - - - - - - - - Construction 246 1 0 30 30 30 30 30 180 Subtotal 246 30 30 30 30 30 30 180 ,Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 TOTAL CAPITAL COSTS and FUNDING SOURCES - PARKS & RECREATION Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Municipal Parks Constr. Fund 20 435 100 - - - - 535 Capital Im rov. Fund 246 30 30 30 30 30 30 180 Bond Proceeds - - - 3.200 - - - 3.200 Grants - 600 - - - - - 600 REEF 2 - 500 - - - - - 500 User Fees - 25 - - - - - 25 State - Aquatic Lands Fund - 300 1 - - - - - 300 State - Salmon Recovery Fund - 240 - - - - - 240 Private Donation - 100 - - - - - 100 Subtotal 266 2.230 130 3.230 30 30 30 5.680 Capital Costs: Design 20 165 100 200 - - - 465 Right of Way - - - - - - - - Construction 246 2.065 30 3.030 30 30 30 5.215 Subtotal 266 2.230 130 3.230 30 30 30 5,680 Page 236 2006 Final Budget Section VIII: Capital Program Summary 2006 Revenue Sources for Projects Parks and Recreation (in thousands) Dev/Private Contributions Impact Fees $100 $200 REET $500 Grants Municipal Parks $1,140 Fund $260 Capital Projects Fund $30 $3,750 $3,000 $2,250 $1,500 $750 Parks & Recreation Projected Capital Expenditures (in thousands) 0 0 0 0 0 0 0 0 0 0 N N N N N N Page 237 2006 Final Budget Section VIII: Capital Program Summary IN MW City of Auburn Other General Government Legend ® 1 - Downtown Redevelopment Project ® 2 - Neighborhood Revitalization Project ® 3 - Vehicle Bay Project 0 500 i,000 WA HINGTON � Create!by City ofr MM7 HqH. Feet NOv1005 w0 zazn� U Page 238 2006 Final Budget Section VIII: Capital Program Summary Other General Government Projects Eight Community Improvement Projects totaling $567,000, and four General Municipal Building Projects totaling $602,000, are budgeted in 2006. The Community Improvement Projects include the following: Other Community Improvement Projects include the Gateway Program ($60,000), which is an ongoing program to market the City by designing and constructing gateways throughout the City; the Annual Neighborhood Revitalization Program ($100,000) which will improve the East Main Neighborhood; the Wayfinding Signage Project ($95,000) which will develop a "Citywide Wayfinding Destination and Design System Manual"; this will include design guidelines for signage; the annual Traffic Signal Safety Improvements Project ($100,000); the Annual Sidewalk Improvements Project ($100,000) is a program for sidewalk repair and improvements throughout the City; the Traffic Calming Improvements Project ($50,000) will use various treatments to slow and reduce traffic in residential areas; the Terminal Park Non -Motorized Improvements Project ($50,000) which will construct a new sidewalk, repair existing sidewalks, and construct ADA curb ramps; and the School Zone Flashing Beacons Project ($12,000) which will finish installing flashing beacons at public schools within Auburn city limits. The General Municipal Building Projects include the following: The General Municipal Building Projects include the Jail Remodeling Project ($150,000); Miscellaneous Building Improvements ($102,000); the Parking Lot Improvement Project ($50,000) which will slurry seal, re -stripe, repair, and landscape the public parking lot next to Safeway; and the addition of a new vehicle bay at the Equipment Rental shop ($300,000). Page 239 2006 Final Budget Section VIII: Capital Program Summary MaI14921CKilkyj4A0Lti1g11Ia;ii31Cal &11 Project Name: Gatewa Pro ram Project No: C221AO Ca acit Project: NO JAnticipated Year of Completion: 2010 Ongoing project to market the City and to design and initiate construction of gateways throughout the City. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total General Fund 82 60 85 15 85 15 - 260 Subtotal 82 60 85 15 85 15 260 Capital Costs: Design 1 - - - - - - - Right of Way - - - - - - - - Construction 81 60 85 15 85 15 - 260 Subtotal 82 60 85 15 85 15 260 Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Project Name: Neighborhood Revitalization Project No: c 0615 ICapacity Project: NO JAnticipated Year of Completion: 2006 Neighborhood revitalization has been a high priority for the Council for several years. With an initial funding level of $100,000 the City completed the Terminal Park Plan in-house and is now undertaking other improvement projects. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total General Fund - 100 - 100 - 100 - 300 Subtotal 100 100 100 300 Capital Costs: Design - - - - - - - - Right of Way - - - - - - - - Construction - 100 - 100 - 100 - 300 Subtotal 1-7-1-100 1-7-1-100 1-7-1-100 1-7-1 300 ,Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Project Name: Wayfinding Signage Project No: c 0616 ICapacity Project: NO JAnticipated Year of Completion: 2006 A Citywide Wayfnding Destination and Design System Manual will be developed in early 2006. The manual will outline/categorize activity centers and locations for signage. The manual will also include design guidelines for signage. Once the manual is completed, fabrication of signage can commence. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total General Fund - 95 - - - - - 95 Subtotal 95 95 Capital Costs: Design - - - - - - - - RightofWay - - - - - - - - Construction - 95 - - - - - 95 Subtotal 95 95 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Page 240 2006 Final Budget Section VIII: Capital Program Summary GENERAL GOVERNMENT PROJECTS, cont.: Project Name: Traffic Signal Improvements Project No: C10180 prev. MS746) ICapacity Project: NO JAnticipated Year of Completion: 2006 The City analyzes accident history and identifies locations with higher than acceptable rates. Typically, these involve signal locations where volumes have grown significantly, requiring signal modification. Signals that have accident patterns that are correctable are identified and the modifications are implemented. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Capital Improvement Fund =4 100 - - - - - 100 Subtotal 24 100 - - - - - 100 Capital Costs: Design - 5 - - - - - 5 Right of Way - - - - - - - - Construction =4 95 - - - - - 95 Subtotal 24 100 100 ,Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Project Name: Traffic Calming Improvements Project No: c 0620 CapacityFCapacity Project: NO JAnticipated Year of Completion: 2006 The traffic department receives many requests for traffic calming in neighborhoods. This project is for various treatments designed to slow vehicles and reduce cut -through traffic in residential areas. Treatments may include traffic circles or chicanes. Staff will continue to research newer and innovative methods to slow traffic. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Capital Improvement Fund - 50 50 50 50 50 50 300 Subtotal 50 50 50 50 50 50 300 Capital Costs: Design - 5 5 5 5 5 5 30 Right of Way - - - - - - - - Construction - 45 45 45 45 45 45 _70 Subtotal - 1 50 50 50 50 50 50 300 Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Project Name: School Zone Flashin Beacons Project No: c 0619 Ca aci Project: NO JAnticipated Year of Completion: 2006 The City will be installing a pair of flashing beacons at two elementary schools in 2006. This is in financial partnership with the Auburn School District. Funds budgeted in 2006 are for the continued partnership with the district, and we anticipate the cost share to be 50/50. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total General Fund - 1= - - - - - 1= Subtotal - 12 - - - - - 12 Capital Costs: Design - - - - - - - Right of Way - - - - - - - - Construction - 1= Subtotal 12 12 ,Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Page 241 2006 Final Budget Section VIII: Capital Program Summary GENERAL GOVERNMENT PROJECTS, cont.: Project Name: Terminal Park Neighborhood Improvements, Phase 1 Project No: C513A0 ICapacity Project: NO JAnticipated Year of Completion: 2006 This project includes constructing new sidewalks, repairing existing sidewalks and constructing ADA curb ramps. This project will initially concentrate on the area near Terminal Park Elementary and Terminal Park. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Storm Fund 19 50 - - - - - 50 Subtotal 19 50 - - - - - 50 Capital Costs: Design 19 - - - - - - Right of Way- - - - - - - - Construction - 50 - - - - - 50 Subtotal 19 1 50 1 50 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Annual Sidewalk Improvements Project No: C308A0 ICapacity Project: NO Antici ated Year of Completion: annual Fund sidewalk improvements in a variety of locations within the City. An inventory was completed in 2004. A method of determining priorities will be developed using criteria such as: gap closure, safe walking routes for children, completion of downtown pedestrian corridor or linkage, connectivity to transit services, and ADA requirements. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Capital Improvement Fund 149 100 100 100 100 100 100 600 Subtotal 149 100 100 100 100 100 100 600 Capital Costs: Design 21 10 10 10 10 10 10 60 Right of Way - - - - - - - - Construction 128 90 90 90 90 90 90 540 Subtotal 149 1 100 1 100 1 100 1 100 1 100 1 100 1 600 Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Page 242 2006 Final Budget Section VIII: Capital Program Summary Eel a114iMVdilll!lCa11'7_l 611111�1]11EH9iieW00lE.11 Project Name: Jail Remodel Project No: c 0604 Ca acit Project: NO Antici ated Year of Completion: 2006 Remodel jail, including: employee locker room strestroom s, inmate restrooms, administrative and booking areas, kitchen, laundry and control rooms. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Capital Improvement Fund - 150 - - - - - 150 Subtotal 150 150 Capital Costs: Design - - - - - - - - Right of Way - - - - - - - - Construction - 150 - - - - - 150 Subtotal 150 150 Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Project Name: Misc. Building Im rovems ent Project No: c 06xx Ca acit Project: NO lAnticipated Year of Completion: 2006 Miscellaneous projects to include: Parks administration roof replacement, Parks administration restroom remodel, Council chamber diases replacement, carpet replacement within City Hall, glaze windows at Justice Center. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Capital Improvement Fund - 102 - - - - - 102 Subtotal 102 102 Capital Costs: Design - - - - - - - - Right ofWay - - - - - - - - Construction - 102 - - - - - 102 Subtotal 102 102 Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Project Name: Safeway Parking Lot Maintenance Project No: c 0614 ICapacity Project: NO lAnticipated Year of Completion: 2006 Maintenance of public parking lot adjacent to Safeway, to include slurry seal, restripe, minor repairs and landscaping. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Capital Improvement Fund - 50 - - - - - 50 Subtotal 50 50 Capital Costs: Design - - - - - - - Right of Way - - - - - - - - Construction - 50 - - - - - 50 Subtotal 50 50 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Page 243 2006 Final Budget Section All: Capital Program Summary GENERAL MUNICIPAL BUILDING PROJECTS, cont.: Project Name: Equipment Rental Vehicle Bay Project No: c 06xx lCapacity Project: YES jAnticipated Year of Completion: 2006 Add an additional vehicle bay at Equipment Rental shop for heavy equipment and large vehicles, to improve efficiency and remove choke points. This bay will also be large enough to accommodate fire emergency vehicles, providing needed workspace for the additional mechanic. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Equipment Rental Fund - 300 - - - - - 300 Subtotal - 300 - - - - - 300 Capital Costs: Design - 25 - - - - - 25 Right of Way - - - - - - - - Construction - 275 - - - - - 275 Subtotal - 1 300 - - - - - 300 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 TOTAL CAPITAL COSTS and FUNDING SOURCES - GENERAL GOVERNMENT PROJECTS Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total General Fund 82 267 85 115 85 115 - 667 Capital Improvement Fund 173 552 150 150 150 150 150 1,302 Storm Fund 19 50 - - - - - 50 Equipment Rental Fund - 300 - - - - - 300 Subtotal 274 1,169 235 265 235 265 150 2,319 Capital Costs: Design 41 45 15 15 15 15 15 120 Right of Way - - - - - - - - Construction 233 1,124 220 250 220 250 135 2,199 Subtotal 274 1,169 235 265 235 265 150 2,319 Page 244 2006 Final Budget Section VIII: Capital Program Summary $1,250 $1,000 $750 $500 $250 2006 Revenue Sources for Projects General Government (in thousands) Storm Drainage Equip. Rental Fund Fund $50 $300 General Funds $267 Capital I mprov. Fund $552 Other General Government Projected Capital Expenditures (in thousands) 0 0 CO 0 0 0 0 0 0 0 N N N N N N Page 245 2006 Final Budget Section VIII: Capital Program Summary Sra tia City of Auburn 8th St NE Water Utility Projects N U N D � 3rd $t NE a°i c' w e 3 MaiSt 0 E Main St W n w �3; N 3rtl SI SWt;�caa StSE Sg 18 / �ub��yBla .Ora �r n SR�76 h 5l SE �tlp 15th St SW 2� ss 1 w w rc w 21 St SE 21s1 tSE m yE w i N 3 a 0 x` o 0 291h St SE 2006 Primary Projects w Legend • • • 1 -Cross St. Improvement Project IRepalrb Replacement Pmgmm) • • • 2 - SOS Waterline Improvements w w • • • 3-Annual Pipeline Replacement Program m rn � 'rc Outside City Limits mmw *l`. 0 500 1,000 - wnsRivcaoH Oravep�Rty CmaW by City pMubum is 4,t. Feat NOVX5WOM2l17 Page 246 2006 Final Budget Section VIII: Capital Program Summary Water Fund Projects Ten capital projects totaling $1,986,000 are budgeted in 2006. The most significant project is the Annual Repair and Replacement Program. The Annual Repair and Replacement Program ($1,000,000) sets aside funding to replace waterlines. Projects are coordinated with the local street program and other utility projects. Some of the smaller construction projects include the following: The Emergency Standby Generator Project ($230,000) will provide an automatic transfer switch and an on -site emergency generator system to run Well 4 and the Lea Hill Intertie Pump Station during a power failure. The Well 5 Rehabilitation Project ($150,000) will upgrade the facility to meet Building Code. Chlorination equipment and a manual transfer switch will also be installed. The Academy Service Area Rezone Project ($150,000) will construct two new pressure -reducing stations to create a new pressure zone to replace the existing individual zones that currently exist. The Supervisory Control and Data Acquisition (SCADA) Upgrade Project ($170,000) will upgrade portions of the Telemetry system, replacing numerous obsolete components. The Coal Creek Springs Rehabilitation Project ($150,000) will repair and modify the middle collector pipe in an attempt to capture more water. The middle collector is currently under -producing. Page 247 2006 Final Budget Section All: Capital Program Summary WATER UTILITY PROJECTS: Project Name: Cross Street Pipeline Construction DS-116-809 Project No: C10060 ICapacity Project: YES lAnticipated Year of Completion: 2006 Construct a new 12-inch pipeline in Cross Street from 'A' St. SE to Auburn Way So. Project will be performed in two phases: Phase 1 will be limited to the intersection of Cross St. &'A' St. SE. Phase 2 will be determined at a later date. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Water Fund 8 36 - - - - - 36 Subtotal 8 36 36 Capital Costs: Design - - - - - - - Right of Way- - - - - - - - Construction 8 36 - - - - - 36 Subtotal 8 36 36 Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Project Name: Annual Repair & Re lacements PR-201 Project No: r h dr, r srvc, r vlve Ca acit Project: NO JAnticipated Year of Completion: beyond 2011 Funding set aside for replacing water lines as predetermined by the Water Utility. Program and other utility projects. Projects will be coordinated with the "Save our Streets" Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Water Fund 200 1,000 1,000 1,100 1,100 1,100 1,200 6,500 Subtotal 200 1,000 1,000 1,100 1,100 1,100 1,200 6,500 Capital Costs: Design 20 100 100 110 110 110 120 650 Right of Way - - - - - - - - Construction 180 900 900 990 990 990 1,080 5,850 Subtotal 200 1,000 1,000 1,100 1,100 1,100 1,200 6,500 ,Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Project Name: SCADA (Telemetry) Upgrades Project No: c 0618 ICapacity Project: NO JAnticipated Year of Completion: beyond 2011 The Supervisory Control and Data Acquisition (SCADA, also known as Telemetry system) is in need of upgrading. The existing system, based upon an independent SCADA assessment study, has numerous obsolete components and does not allow control of the storm and water utility stations. Request for Proposals IRFPI will be sent in 2006 and construction to begin in 2007. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Water Fund - 170 530 - 55 - 58 813 Subtotal 170 530 55 58 813 Capital Costs: Design - 170 - - - - - 170 Right of Way - - - - - - - - Construction - - 530 - 55 - 58 643 Subtotal 170 530 55 58 813 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Page 248 2006 Final Budget Section VIII: Capital Program Summary WATER UTILITY PROJECTS, cont.: Project Name: Water Resources Protection Program Project No: C10130 ICapacity Project: NO lAnticipated7ear of Completion: beyond 2011 The Water Resources Protection Program will identify potential hazards, identify actions and begin the implementation program to protect the City's water resources. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Water Fund - 15 15 16 16 17 18 97 Subtotal 15 15 16 16 17 18 97 Capital Costs: Design - - - - - - - Right of Way - - - - - - - - Construction - 15 15 16 16 17 18 97 Subtotal 15 15 16 16 17 18 1 97 ,Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Project Name: Academy Service Area Rezone PZ-101 Project No: C80360 ICapacity Project: NO jAnticipated Year of Completion: 2006 Construct two new pressure reducing stations to replace the existing individual zones which currently exist. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Water Fund 12 150 - - - - - 150 Subtotal 12 150 150 Capital Costs: Design 12 - - - - - - - Right of Way - - - - - - - - Construction - 150 - - - - - 150 Subtotal 12 150 - - - - - 150 ,Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $2,000 reduction Project Name: Vulnerability Assessment Recommendations Project No: c 06xx ICapacity Project: NO jAnticipated Year of Completion: beyond 2011 Based upon an independent Vulnerability Assessment Study, security upgrades to the existing water utility facilities may be required. Included in these security upgrades are tank safety equipment, based upon safety reports. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Water Fund - 75 50 50 50 50 50 325 Subtotal 75 50 50 50 50 50 325 Capital Costs: Design - - - - - - - - Right ofWay - - - - - - - - Construction - 75 50 50 50 50 50 325 Subtotal 75 50 50 50 50 50 325 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Page 249 2006 Final Budget Section VIII: Capital Program Summary WATER UTILITY PROJECTS, cont.: Project Name: Emergency Standby Generators (Lea Hill Intertie & Well 4) Project No: C512A0 ICapacity Project: NO jAnticipated Year of Completion 2006 Provide automatic transfer switch and an on -site emergency generator system to run Well 4 and Lea Hill Intertie Pump Station during power failure. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Water Fund - 230 - - - - - 230 Subtotal - 230 - - - - - 230 Capital Costs: Design - 30 - - - - - 30 Right of Way - - - - - - - - Construction - 200 - - - - - 200 Subtotal 230 1 230 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Blow -off Installation on Deadend Mains Project No: c 06xx Ca aci Project: NO Antici ated Year of Completion: 2007 Identify and install on all deadend mains a blow -off assembly or hydrant to improve water quality and fire flow capability via routine flushing program. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Water Fund - 10 100 - - - - 110 Subtotal - 10 100 - - - - 110 Capital Costs: Design - 10 - - - - - 10 Right of Way - - - - - - - - Construction - - 100 - - - - 100 Subtotal 10 1 100 110 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Well 5 Rehabilitation Project No: c 06xx ICapacity Project: NO jAnticipated Year of Completion: 2006 The current Well 5 facility does not meet Building Code and is in need of upgrades to the building structure. to install chlorination equipment and a manual transfer switch on -site. The Water Utility is also planning Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Water Fund - 150 - - - - - 150 Subtotal - 150 - - - - - 150 Capital Costs: Design - - - - - - - - Right of Way - - - - - - - - Construction - 150 - - - - - 150 Subtotal 150 1 150 Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Page 250 2006 Final Budget Section VIII: Capital Program Summary WATER UTILITY PROJECTS, cont.: Project Name: Coal Creek Springs Rehabilitation Pro ect No: c 06xx ICapacity Project: NO jAnticipated Year of Completion: 2006 The Coal Creek Springs middle collector is currently under -producing. Upon observations, it appears that the pipe perforations in the middle collector are calcified and a portion of the springs are not being captured. The Water Utility will attempt to modify the middle collector in 2006 and capture more water. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Water Fund - 150 - - - - - 150 Subtotal - 150 - - - - - 150 Capital Costs: Design - - - - - - - - Right of Way - - - - - - - - Construction - 150 - - - - - 150 Subtotal I - 150 - - - - - 150 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 TOTAL CAPITAL COSTS and FUNDING SOURCES - WATER FUND Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Water 1--und 220 1,986 1,695 1,166 1,221 1,167 1,326 8,561 Subtotal 220 1,986 1,695 1,166 1,221 1,167 1,326 8,561 Capital Costs: Design 32 310 100 110 110 110 120 860 Right of Way - - - - - - - - Construction 188 1,676 1,595 1,056 1,111 1,057 1,206 7,701 Subtotal 220 1,986 1,695 1,166 1,221 1,167 1,326 8,561 Page 251 2006 Final Budget Section VIII: Capital Program Summary $2,500 $2,000 $1,500 $1,000 $500 2006 Revenue Sources for Projects Water Fund (in thousands) 2 Water Fund $1,986 Water Fund Projected Capital Expenditures (in thousands) 0 0 0 0 0 0 0 0 0 0 N N N N N N Page 252 2006 Final Budget Section VIII: Capital Program Summary 1� CITY OF UBURN * MORE THAN YOU IMAGINED Page 253 2006 Final Budget Section VIII: Capital Program Summary City of Auburn Sanitary Sewer Projects Legend • AWS Sewer Project, Phase 1 �•••� AWS Sewer Project, Phase 2 )94 WASHINGTON 0 IA00 2,000 Cmated by City&Aubum IS Dept. NOV MMOA6 M Page 254 2006 Final Budget Section VIII: Capital Program Summary Sanitary Sewer Projects Five capital projects totaling $7,346,000 are budgeted for 2006 The Auburn Way South Sewer Project ($6,200,000) will design and replace the sanitary sewer transmission facilities located along the Auburn Way South corridor. This is a multi -year project expected to be completed in 2007. The Sanitary Sewer Repair/replacement program ($750,000) will repair and replace failing sanitary sewer lines around the City. This is an annual program that is broken down into various locations each year. The Sanitary Sewer Improvement Program ($117,000) will be primarily directed at pump stations to eliminate odor problems and ensure adequate capacity in the pumps, wet wells, and generators. This is an annual program. The Supervisory Control and Data Acquisition (SCADA) Upgrade Project ($240,000) will upgrade portions of the Telemetry system, replacing numerous obsolete components. The M&O Revisions Project ($39,000) will remodel existing bays at the Maintenance & Operations facility to house vactor trucks for Water, Sewer and Storm Utilities. Water, Sewer and Storm Utilities will each contribute 1 /3 towards the funding for this project. Page 255 2006 Final Budget Section VIII: Capital Program Summary Wil I I I ril WM ATIVI4I'i a ii31 �4l E11 Project Name: AWS Sewer Design & Construction Project No: C9056a Capacity Project: YES 60% Anticipated Year of Completion: 2007 Design and replace the sanitary sewer transmission facilities located along the Auburn Way So. corridor. This will benefit the City of Auburn and the Muckleshoot Indian Tribe (MIT). The project is broken out into three distinct segments: 1) Design, 2) Construction, Phase 1 and 3) Construction, Phase 2. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Sewer Fund 330 3,100 500 - - - - 3,600 Other Sources (PWTFL) 2,100 - - - - - - - Other Sources (MIT) 846 3,100 500 - - - - 3,600 Subtotal 3,276 6,200 1,000 7,200 Capital Costs: Design 887 - - - - - - - Right of Way 4 - i - - - - - - Construction 2,385 6,200 1,000 - - - - 7,200 Subtotal 3,276 6,200 1,000 - - - - 7,200 Antici ated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Project Name: Sanitary Sewer Repair & Replacement Program Project No: C228A0 lCapacity Project: NO Anticipated Year of Completion: beyond 2011 Repair and replace failing sanitary sewer pipe around the city. This is an annual program that will be broken down into various locations each year. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Sewer Fund 1,540 750 250 250 500 1,000 250 3,000 Subtotal 1,540 750 250 250 500 1,000 250 3,000 Capital Costs: Design 113 100 100 50 25 10 100 385 Right of Way - - - - - - - - Construction 1,427 650 150 200 475 990 150 2,615 Subtotal 1,540 750 250 250 500 1,000 250 3,000 ,Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Project Name: Sewer Facility Improvements Project No: c 06xx JCapacity Project: NO Anticipated Year of Completion: beyond 2011 Capitalization shall be based upon costs associated with improvements to sewer facilities. Improvements will be primarily directed at pump stations to eliminate odor problems and ensure adequate capacity in the pumps, wet well, and generators. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Sewer Fund - 117 125 125 125 125 125 742 Subtotal 117 125 125 125 125 125 742 Capital Costs: Design - 12 10 10 10 10 10 62 Right of Way - - - - - - - - Construction - 105 115 115 115 115 115 680 Subtotal 117 1 125 125 125 1 125 125 742 ,Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Page 256 2006 Final Budget Section VIII: Capital Program Summary SANITARY SEWER PROJECTS, cont.: Project Name: SCADA(Telemetry) Upgrades Project No: c 0618 ICapacity Project: NO jAnticipated Year of Completion: beyond 2011 The Supervisory Control and Data Acquisition (SCADA, also known as Telemetry system) is in need of upgrading. The existing system, based upon an independent SCADA assessment study, has numerous obsolete components and does not allow control of the sewer utility pump stations. RFP will be sent in 2006 and construction to begin in 2007. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Sewer Fund - 240 760 - 60 - 65 1,125 Subtotal - 240 760 - 60 - 65 1,125 Capital Costs: Design - 240 - - - - - 240 Right of Way - - - - - - - - Construction - - 760 - 60 - 65 885 Subtotal 240 760 60 65 1,125 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: M&O Revisions Project No: c 06xx ICapacity Project: NO jAnticipated Year of Completion: 2006 Remodel the existing bays at M&O to house vactor trucks for Water, sewer and Storm utilities. If approved, funds will be transferred to Sewer from Water and Storm. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Sewer Fund - 13 - - - - - 13 Water Fund - 13 - - - - - 13 Storm Fund - 13 - - - - - 13 Subtotal - 39 - - - - - 39 Capital Costs: Design - 5 - - - - - 5 Right of Way - - - - - - - - Construction - 34 - - - - - 34 Subtotal - 39 - - - - - 39 [Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 TOTAL CAPITAL COSTS and FUNDING SOURCES - SEWER FUND Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Sewer Fund 1,870 4,220 1,635 375 685 1,125 440 8,480 Other Utility Funds - Water - 13 - - - - - 13 Other Utility Funds - Storm - 13 - - - - - 13 Public Works Trust Fund Loan 2,100 - - - - - - - Other Sources (MIT) 846 3,100 500 - - - - 3,600 Subtotal 4,816 7,346 2,135 375 685 1,125 440 12,106 Capital Costs: Design 1,000 357 1 110 1 60 1 35 1 20 1 110 692 Right of Way 41 - - - - - - - Construction 3,812 6,989 2,025 315 650 1,105 330 11,414 Subtotal 4,816 7,346 2,135 375 685 1,125 440 12,106 Page 257 2006 Final Budget Section VIII: Capital Program Summary 2006 Revenue Sources for Projects Sanitary Sewer Fund (in thousands) Storm Drainage Fund Water Utility $13 Fund $13 M uckleshoot Indian Tribe $3,100 Sanitary Sewer Fund $4,220 $7,500 $6,000 $4,500 $3,000 $1,500 Sanitary Sewer Fund Projected Capital Expenditures (in thousands) 0 0 CO 0 0 0 0 0 0 0 N N N N N N Page 258 2006 Final Budget Section VIII: Capital Program Summary CITY OF UBURN * MORE THAN YOU IMAGINED Page 259 2006 Final Budget Section VIII: Capital Program Summary Legend -----• 1 - Storm Pond Improvements -----• 2-Auburn Environmental Park -----• 3 - R St. SE utility Improvements -----• 4-2006 Repair/Replacement NE Outside City Limits 0 1,000 2,OOD w 0. giKGN � Creaktl M Ciry of 9 o M. Feet rJovzozs wa naz"277m Storm Drainage Page 260 2006 Final Budget Section VIII: Capital Program Summary Storm Projects Nine capital projects totaling $1,348,000 are budgeted in 2006. The three most significant projects are as follows: The "M" Street SE Storm Improvement Project ($600,000) in support of the Arterial Street project. The project will upgrade the existing conveyance system. The Storm Facility Retrofit Program ($200,000) is an annual program to improve function and aesthetics of existing storm ponds. In 2006, two ponds will be identified for improvements. The Pipeline Repair/Replacement Program ($100,000) is an annual program to identify failing infrastructure to repair or replace. The program supports local street and other utility replacement programs requiring coordination. Page 261 2006 Final Budget Section VIII: Capital Program Summary 61us] "UhsII]I'MI!Me] 49 i83l�yEj Project Name: Developer Participation Project No: c 06xx JCapacity Project: YES JAntiapated Year of Completion: 2007 Funding set aside for upsizing storm lines being installed by developers. These funds will be expended when developers install storm lines according to City code where larger lines are required as predetermined by the Storm Drainage Comprehensive Plan. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Storm Fund - 50 50 50 50 50 50 300 Subtotal 50 50 50 50 50 50 300 Capital Costs: Design - - - - - - - - Right of Way - - - - - - - - Construction - 50 50 50 50 50 50 300 Subtotal 50 1 50 1 50 1 50 50 1 50 1 300 Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Project Name: Auburn Environmental Park Pro ect No: C412A0 I Capacity Pro ect: YES lAnticipated Year of Completion: beyond 2011 Storm drainage detention, water quality pump station to serve downtown drainage basin. Project is located on Clay Street. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Storm Fund 590 175 175 1,500 1,500 500 250 4,100 Subtotal 590 175 175 1,500 1,500 500 250 4,100 Capital Costs: Design - 175 175 250 250 - - 850 Right of Way 590 - - - - - - - Construction - - - 1,250 1,250 500 250 3,250 Subtotal 1 590 1 1751 175 1 1,500 1 1,500 500 1 250 1 4,100 Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 if any, unknown at this time Project Name: 17th Street SE &'C' Street SE (BC-8 Modified) Project No: c 06xx Fcapacity Project: YES JAntiapated Year of Completion: 2008 New conveyance improvement within 'C'St. SE from 17th St. SE to the 21st St. SE storm pond. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Storm Fund - 50 400 250 - - - 700 Subtotal 50 400 250 700 Capital Costs: Design - 50 75 - - - - 125 Right of Way - - - - - - - - Construction - - 325 250 - - - 575 Subtotal - 1 50 1 400 1 250 1 700 Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Page 262 2006 Final Budget Section VIII: Capital Program Summary STORM DRAINAGE PROJECTS, cont.: Project Name: W Street SE Storm Pond Improvements Project No: C421A0 [Capacity Project: YES JAnticipated Year of Completion: 2006 Storm Utility participation in the oversizing of conveyance in support of Arterial Street project. Transportation Improvement Plan (TIP) #38. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Storm Fund 2 600 - - - - - Goo Subtotal 2 600 600 Capital Costs: Design - 35 - - - - - 35 Right of Way - - - - - - - - Construction 2 565 - - - - - 565 Subtotal 1 2 1 600 600 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Lakeland Hills Subsurface Flow Improvements Project No: c 06xx lCapacity Project: NO JAnticipated Year of Completion: 2006 Improvements to the existing storm drainage system to collect the discharge from two local springs. the existing sidewalk. Currently, the discharge sheet flows over Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Storm Fund - 50 - - - - - 50 Subtotal - 50 - - - - - 50 Capital Costs: Design - 10 - - - - - 10 Right of Way - - - - - - - - Construction - 40 - - - - - 40 Subtotal 50 50 Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Project Name: Regulatory Improvements Project No: c 06xx )Capacity Project: NO JAnticipated Year of Completion: beyond 2011 Annual Coin pi ehensive Plan revisions or regulatory responses. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Storm Fund - 50 50 50 50 50 50 300 Subtotal 50 50 50 50 50 50 300 Capital Costs: Design - 50 50 50 50 50 50 300 Right of Way - - - - - - - - Construction - - - - - - - - Subtotal - 1 50 1 50 1 50 1 50 1 50 1 50 1 300 Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Page 263 2006 Final Budget Section VIII: Capital Program Summary STORM DRAINAGE PROJECTS, cont.: Project Name: Storm Facility Retrofit Pro ram Project No: C406AO CapacityProject: NO JAnticipated Year of Completion: beyond 2011 Annual program to improve function and aesthetics of two existing storm ponds. Two ponds to be identified for 2006 and the following years. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Storm Fund 198 200 200 200 200 200 200 1,200 Subtotal 198 200 200 200 200 200 200 1,200 Capital Costs: Design 20 50 50 50 50 50 50 300 Right of Way - - - - - - - - Construction 173 150 150 150 150 150 150 900 Subtotal 198 200 200 200 200 200 200 1,200 ,Anticipated Impact on Future Operating Budgets Annual Maintenance Cost : $2,000 Project Name: SCADA Telemetr U rades Project No: c 0618 Ca acit Project: NO JAnticipated Year of Completion: beyond 2011 The Supervisory Control and Data Acquisition (SCADA, also known as Telemetry system) is in need of upgrading. The existing system, based upon an independent SCADA assessment study, has numerous obsolete components and does not allow control of the storm utility stations. RFP will be sent in 2006 and construction to begin in 2007. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Storm Fund - 73 227 - 55 - 58 413 Subtotal 73 227 55 58 413 Capital Costs: Design - 73 - - - - - 73 Right of Way - - - - - - - - Construction - - 227 - 55 - 58 340 Subtotal 73 227 55 58 413 ,Anticipated Impact on Future Operating Budgets Annual Maintenance Cost : $0 Project Name: Pipeline Repair / Re lacements Project No: C515A0 Capacity Project: NO JAnticipated Year of Completion: beyond 2011 Projects identified as those requiring replacement of existing infrastructure. programs, requiring coordination. These projects support Local Street and other Utility replacement Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Storm Fund 11 100 200 200 200 200 200 1,100 Subtotal 11 100 200 200 200 200 200 1,100 Capital Costs: Design 11 10 40 40 40 40 40 210 Right of Way - - - - - - - - Construction - 90 160 160 160 160 160 890 Subtotal 11 100 200 200 200 200 2007 1,100 Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Page 264 2006 Final Budget Section VIII: Capital Program Summary TOTAL CAPITAL COSTS and FUNDING SOURCES - STORM DRAINAGE FUND Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Storm Fund 801 1,348 1,302 2,250 2,055 1,000 808 8,763 Subtotal 801 1,348 1,302 2,250 2,055 1,000 808 8,763 Capital Costs: Design 31 453 390 390 390 140 140 1,903 Right of Way590 - - - - - - - Construction 180 895 912 1,860 1,665 860 668 6,860 Subtotal 801 1,348 1,302 2,250 2,055 1,000 808 $763 Page 265 2006 Final Budget Section VIII: Capital Program Summary $3,000 $2,000 $1,000 2006 Revenue Sources for Projects Storm Drainage Fund (in thousands) L Storm Fund $1,348 Storm Fund Projected Capital Expenditures (in thousands) 0 0 CO 0 0 0 0 0 0 0 N N N N N N Page 266 2006 Final Budget Section VIII: Capital Program Summary CITY OF UBURN * MORE THAN YOU IMAGINED Page 267 2006 Final Budget Section VIII: Capital Program Summary Sz92ND ST City of Auburn 7THST Other Proprietary Projects w y Illlllllll 3 0 w AUBURN GOLF. CO ¢ m / w z 8 z 22ND ST NE x o `; 3 J w W W N 1 167p ST NE 0 w 15TH ST-NW ¢ y y w _ z 15TH ST NE w14TH ST NW r k� W y9 ❑ N z g?HST 90 y HF U BTH ST NE Q 3RD ST NW F z C EAST MAIN ST WEST All ST w u MOUNTAINNIEW CEMETERY —77 3RD ST SW yQ' N ,P (g Legend 1 - Airport Projects y 12TH ST SE Lq, 2 -Cemetery Projects 3 - Golf Course Projects w 9 s _ Outside City Limits y m N 6 1,666 2,666 WASHIN creecec cycmaucum IS lss Np wPt. 21 ST ST SE 21STST SE Feet NOV2 SWo U2777 Page 268 2006 Final Budget Section VIII: Capital Program Summary Other Proprietary Fund Projects Other Proprietary Fund Projects include eleven capital projects totaling $5,156,500. Eight capital projects in the Airport Fund ($341,500), one capital project ($500,000) in the Cemetery Fund and two capital projects in the Golf Course Fund ($4,165,000). The eight airport projects are for facilities repairs and improvements. Projects include Improving Security ($40,000), Repair or Replace the Segmented Circle/Wind Indicator ($10,000), Hangar Header Evaluation, Repair & Replacement ($70,000), Security Fencing ($25,000), Ground Door Seal Replacement ($5,000), Automated Gate Replacement ($14,000), Airport Signage ($7,500) and Stripe and Sealcoat the Taxiway and Aircraft Parking Lot ($170,000). The Cemetery Expansion, Phase 1 Project will include construction of a chapel/niche Mausoleum. This project will extend grave inventory by 5 years and cremation niche/plot inventory by 10 years. Additional turf development will also yield 1,000 full size graves. This development closely follows the updated Master Plan completed for the Mountain View Cemetery in 2004. The 2006 projects at the Golf Course will include rebuilding the green, tee and fairway on hole 11 ($165,000); improved drainage and irrigation is also part of this project. Design and construction of the new clubhouse will occur in 2006, replacing the existing clubhouse and inadequate parking facilities ($4,000,000). Page 269 2006 Final Budget Section VIII: Capital Program Summary /_1IAkelAIa"Tell C44&I Project Name: AirportSecurity Project No: cp06xx ICapacity Project: NO jAnticipated Year of Completion: 2011 Increased security identified as one of the highest priority needs for the airport in the 2005 Development Plan. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Airport Fund - 40 40 40 40 50 50 260 Subtotal 40 40 40 40 50 50 260 Capital Costs: Design - - - - - - - - Right of Way - - - - - - - - Construction - 40 40 40 40 50 50 260 Subtotal - i 40 1 40 1 40 1 40 1 50 1 50 260 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Hangars - Header Beam Evaluation / Repair & Replacement Project No: cp06xx ICapacity Project: NO jAnticipated Year of Completion: 2006 Evaluate and structurally test suspected failing header beams on hangars 2 through 8. Once the headers are identified, they will be prioritized and scheduled for replacement. Following evaluation, repair and/or replacement will begin. Those beams in the worst condition will be repaired/replaced first, proceeding with less critical repairs. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Airport Fund - 70 50 50 - - - 170 Subtotal 70 50 50 170 Capital Costs: Design - - - - - - - - Right ofWa - - - - - - - - Construction - 70 50 50 - - - 170 Subtotal 70 1 50 1 50 1 170 ,Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Project Name: Ground Door Seals - Hangar, Row 2 Project No: cp06xx Capacity Project: NO jAnticipated Year of Completion: 2006 Remove and replace ground door seals which have deteriorated over the past 30 years. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Airport Fund - 5 - - - - - 5 Subtotal - 5 - - - - - 5 Capital Costs: Design - - - - - - - - RightofWay - - - - - - - - Construction - 5 - - - - - 5 Subtotal - i 5 - - - - - 5- Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Page 270 2006 Final Budget Section VIII: Capital Program Summary AIRPORT PROJECTS, cont.: Project Name: Airport Si na e Project No: c 06xx ICapacity Project: NO jAnticipated Year of Completion: 2006 Replace airport's safety, security and directional signage as required by FAA. directory near front entrance, etc.) (e.g. "no trespassing", "fire extinguisher", speed limits, airport Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Airport Fund - 3 - - - - - Subtotal 8 8 Capital Costs: Design - - - - - - - Right of Way - - - - - - - - Construction - 3- - - - - Subtotal 8 8 ,Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Project Name: Automated Gates Project No: c 06xx ICapacity Project: NO jAnticipated Year of Completion: 2006 Replacement of two remaining automated gate operators. Two of four were replaced in 2005 by AMG. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Airport Fund - 14 - - - - - 14 Subtotal 14 14 Capital Costs: Design - - - - - - - - RightofWay - - - - - - - - Construction - 14 - - - - - 14 Subtotal - 14 - - - - - 14 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Airport Securit Fencin Project No: c 06xx Capacity Project: NO jAnticipated Year of Completion: 2006 Install 2,200 linear feet of fencing on the west side of the property. This area has been unfenced to -date. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Airport Fund - 15 - - - - - 15 Grants - 10 - - - - - 10 Subtotal 25 25 Capital Costs: Design - - - - - - - - RightofWay - - - - - - - - Construction I - i 25 - - - - - 25 Subtotal - 25 -I - I - I - I - 1 25 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Page 271 2006 Final Budget Section All: Capital Program Summary AIRPORT PROJECTS, cont.: Project Name: Airport Wind Indicator Project No: cp06xx ICapacity Project: NO jAnticipated Year of Completion: 2006 Repair or replace segmented circle that has badly deteriorated. The segmented circle is designed to draw visual attention to the airport wind indicator located within the circle and to provide visual traffic pattern information at airports without operating control towers. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Airport Fund - 1 - - - - - 1 Grants - 9 - - - - - 9 Subtotal 10 10 Capital Costs: Design - - - - - - - Right of Way - - - - - - - - Construction - 10 - - - - - 10 Subtotal - 10 - - - - - 10 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 Project Name: Striping and Sealcoating Project No: cp06xx ICapacity Project: NO jAnticipated Year of Completion: 2006 Striping and sealcoating bid for taxiway and aircraft parking lot. The asphalt has deteriorated to the critical stage of cracking at areas other than seams. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Airport Fund - 8 - - - - - 8 Grants - 162 - - - - - 162 Subtotal - 170 - - - - - 170 Capital Costs: Design - - - - - - - - Right of Way - - - - - - - - Construction - 170 - - - - - 170 Subtotal 170 170 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $0 page 272 2006 Final Budget Section VIII: Capital Program Summary [a]Wil41aIM2111831S47E.11 Project Name: Cemetery Expansion, Phase 1 (Chapel, Mausoleum Project No: c 0617 lCapacity Project: YES JAnticipated Year of Completion: 2006 Create conceptual design drawings for a chapel/niche and mausoleum. Construction on mausoleum to begin in 2006. This project will extend grave inventory by 5 years and cremation niche/plot inventory by 10 years. The mausoleum structure will add 348 interior niches, 258 exterior niches and 128 courtyard niches. Additional turf development will also yield 1,000 full size graves. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Cemetery Fund =5 - - - - - - - Bond Proceeds - 500 - - - - - 500 Subtotal 25 500 500 Capital Costs: Design =5 - - - - - - - Right of Way - - - - - - - - Construction - 500 - - - - - 500 Subtotal 25 500 - - - - - 500 ,Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 GOLF COURSE PROJECTS: Project Name: Rebuild Hole 11 Project No: c 06xx lCapacity Project: NO JAnticipated Year of Completion: 1_006 Rebuild the green, tee and fairway. Install drainage and irrigation system, and add 6-8" layer of sand throughout the site. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Golf Course Fund - 165 - - - - - 165 Other Sources - - - - - - - - Subtota/ - 165 - - - - - 165 Capital Costs: Design - - - - - - - - Right of Way - - - - - - - - Construction - 165 - - - - - 165 Subtotal - 165 - - - - - 165 Anticipated Impact on Future Operating Budgets Annual Maintenance Cost): $0 Page 273 2006 Final Budget Section All: Capital Program Summary GOLF COURSE PROJECTS, cont.: Project Name: Clubhouse & Parking Lot Construction Project No: C327A0 Capacity Project: NO JAnticipated Year of Completion: 2006 Design and construct new Clubhouse, including increased parking facilities. This project will replace existing clubhouse and inadequate parking. Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Golf Course Fund - - - - - - - - Bond Proceeds - 4,000 - - - - - 4,000 Subtotal - 4,000 - - - - - 4,000 Capital Costs: Design - 300 - - - - - 300 Right of Way - - - - - - - - Construction - 1 3,700 - - - - - 3,700 Subtotal - 4,000 - - - - - 4,000 Anticipated Impact on Future Operating Budgets (Annual Maintenance Cost): $350,000 TOTAL CAPITAL COSTS and FUNDING SOURCES - OTHER PROPRIETARY FUNDS Prior 2006-11 Funding Sources: Years 2006 2007 2008 2009 2010 2011 Total Airport Fund - 161 90 90 40 50 50 481 Cemetery Fund 25 - - - - - - - Golf Course Fund - 165 - - - - - 165 Grants - 181 - - - - - 181 Bond Proceeds - 4,500 - - - 350 - 4,850 Subtotal 25 5,007 90 90 40 400 50 5,677 Capital Costs: Design 25 300 - - - 15 - 315 Right of Way - - - - - - - - Construction - 4,707 90 90 1 40 385 50 5,362 Subtotal 25 5,007 90 90 1 40 400 50 5,677 Moe 274 2006 Final Budget Section VIII: Capital Program Summary $6,000 $4,000 $2,000 2006 Revenue Sources for Projects Other Proprietary Funds Golf Course Fund Airport Fund $165 $161 Grants $331 Bond Proceeds $4,500 Other Proprietary Funds Projected Capital Expenditures (in thousands) 0 0 CO 0 0 0 0 0 0 0 N N N N N N Page 275 2006 Final Budget Section VIII: Capital Program Summary 1' CITY OF UBURN * MORE THAN YOU IMAGINED Page 276 APPENDIX A EMPLOYEE POSITION CLASSIFICATION 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 Classification Mayor Councilmembers Councilmember Pro-Tem Minimum Maximum N/A $109,164.15 $9,600.00 $11,700.00 N/A $14,400.00 Classification Minimum Maximum City Attorney $99,939.84 $118,697.28 Finance Director $99,939.84 $118,697.28 Fire Chief $99,939.84 $118,697.28 Information Services Director $99,939.84 $118,697.28 Human Resources/Risk Management Director $99,939.84 $118,697.28 Parks and Recreation Director $99,939.84 $118,697.28 Planning and Community Development Director $99,939.84 $118,697.28 Interim Chief of Public Safety $131,177.28 $131,177.28 Public Works Director $99,939.84 $118,697.28 Page 277 EMPLOYEE POSITION CLASSIFICATION SALARY SCHEDULE Auburn Police Department The police department has both affiliated and unaffiliated positions. The charts on this page represent the positions represented 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 Chief of Police are included with all of the City's unaffiliated positions later in this appendix. Commanders Classification Minimum Maximum Police Commander $94,110.96 $94,110.96 Contract Period: January 2005 - December 2007 Commissioned Classification Minimum Maximum Police Officer $49,749.60 $62,910.72 Police Sergeant $72,529.92 $72,529.92 Contract Period- January 9005 - December 9007 Non -Commissioned Classification Correctional Officers Correctional Supervisor Evidence/Identification Technician Parking Control Attendant Police Services Receptionist Police Services Specialist uW ITN"fi llil $40,896.72 $53,631.36 $40,491.84 $33,201.36 $31,126.56 $34,360.80 Contract Period: January 2005 - December 2007 0759IM1111V MIS $50,456.64 $55,830.72 $49, 956.48 $41,826.72 $37,863.84 $43,286.40 Page 278 EMPLOYEE POSITION CLASSIFICATION SALARY SCHEDULE Auburn Fire Department The fire department has both affiliated and unaffiliated positions. The charts on this page represent the positions organized by the bargaining units. Contract periods are listed below the charts. All unaffiliated positions under the direction of the Fire Chief are included with all unaffiliated positions of the City later in this appendix. tern Assistant Fire Marshall $76,098.72 $76,098.72 Battalion Chief $83,970.96 $83,970.96 Deputy Fire Marshall $68,882.88 $68,882.88 Fire Captain $76,098.72 $76,098.72 Fire Marshall $83,970.96 $83,970.96 Firefighter $50,286.72 $64,315.92 Firefighter Ist Class Specialist $65,602.32 $65,602.32 IW-M.R.=.r. WffR WIsTeUmar-r -MO T3APISTS 1 Fire Clerical Classification Minimum Maximum Fire Department Secretary $40,783.92 $48,440.40 Public Education & Information Officer $54,215.76 $64,390.08 Records Specialist $40,783.92 $48,440.40 Contract Period: January 2004 - December 2006 Page 279 EMPLOYEE POSITION CLASSIFICATION SALARY SCHEDULE 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. Outside Workers Classification Minimum Maximum Building Technician $44,400.48 $58,428.24 Cross Connect Control Specialist $45,511.20 $52,136.16 Maintenance Specialist $45,511.20 $52,136.16 Maintenance Worker 1 $37,174.32 $45,511.20 Maintenance Worker 11 $43,317,36 $49,884.00 Mechanic $45,511.20 $52,136.16 Meter Reader $34,242.96 $41,923.44 Contract Period: January 2005 - December 2007 Courthouse Clerical and Custodian Unit Classification Minimum Maximum Custodian $30,293.76 $35,710.08 Court Clerk 1 $32,626.32 $39,605.28 Court Clerk II $36,973.44 $44,073.84 Court Clerk Lead $41,780.16 $49,803.36 Court Collections Clerk $36,973.44 $44,073.84 Contract Period: January 2005 - December 2007 Page 280 EMPLOYEE POSITION CLASSIFICATION SALARY SCHEDULE Non -Affiliated Employees Classification Minimum Maximum Accounting Assistant $34,492.80 $40,752.00 Accounting Specialist $41,080.32 $48,792.48 Accounting Supervisor $58,621.68 $69,623.28 Administrative Assistant $45,376.80 $53,919.36 Administrative Services Supervisor, Public Works $54,609.60 $64,858.32 Assistant Chief of Police $109,529.28 $109,529.28 Assistant City Attorney $78,229.92 $92,912.40 Assistant City Engineer $78,229.92 $92,912.40 Assistant Code Compliance Officer $47,191.68 $56,049.84 Assistant Fire Chief $107,362.56 $107,362.56 Assistant Planning Secretary $37,210.32 $44,194.32 Assistant Project Engineer $60,966.72 $72,408.24 Building Division Manager $69,535.20 $82,587.12 Building Inspector $47,191.68 $56,049.84 Capital Projects Support Clerk $34,492.80 $40,752.00 Cemetery Coordinator $54,609.60 $64,858.32 City Clerk $54,609.60 $64,858.32 City Engineer/Asst Public Works Director $90,137.52 $107,055.36 City Prosecutor $58,621.68 $69,623.28 Codes Compliance Officer $50,277.60 $59,714.16 Commercial Building Technician $47,191.68 $56,049.84 Communications & Community Relations Manager $68,172.24 $80,967.84 Communications Assistant $41,080.32 $48,792.48 Community Development Administrator $78,229.92 $92,912.40 Construction Coordinator $50,277.60 $59,714.16 Construction Inspector $47,191.68 $56,049.84 Construction Manager $58,621.68 $69,623.28 Contract Administration Specialist $41,080.32 $48,792.48 Court & Probation Services Administrator $63,343.44 $75,232.08 Court & Probation Services Manager $58,621.68 $69,623.28 Cultural Arts Coordinator $50,277.60 $59,714.16 Cultural Arts Manager $54,609.60 $64,858.32 Custodial Helper $31,167.36 $36,690.00 Department Secretary $41,080.32 $48,792.48 Deputy City Clerk $45,376.80 $53,919.36 Development Assistant $37,210.32 $44,194.32 Development Engineer $63,343.44 $75,232.08 Development Review Engineer $54,609.60 $64,858.32 Development Services Coordinator $68,172.24 $80,967.84 Domestic Violence Victim Advocate $45,376.80 $53,919.36 Economic Development Manager $68,172.24 $80,967.84 Economic Development Planner $58,621.68 $69,623.28 Page 281 Wil2U@Tda4all IIWE44US11914F IEel IEfi\/_1WE167:IaBill Iq Non -Affiliated Employees Classification Minimum Maximum Employee Relations & Compensation Manager $68,172.24 $80,967.84 Engineering Aide $47,191.68 $56,049.84 Engineering Design Tech II $47,191.68 $56,049.84 Engineering Survey Tech 1 $41,080.32 $48,792.48 Engineering Survey Tech 111 $47,191.68 $56,049.84 Engineering Technician $41,080.32 $48,792.48 Environmental Protection Manager $58,621.68 $69,623.28 Financial Analyst $54,609.60 $64,858.32 Financial Planning Manager $63,343.44 $75,232.08 Fiscal Services Manager $78,229.92 $92,912.40 General Services/Fleet Manager $58,621.68 $69,623.28 GIS Analyst $54,609.60 $64,858.32 GIS & Database Specialist $47,191.68 $56,049.84 Graphic Specialist $41,080.32 $48,792.48 Greens Superintendent $54,609.60 $64,858.32 Human Resources Assistant $41,080.32 $48,792.48 Human Resources Clerk $37,210.32 $44,194.32 Hydraulic Modeler $54,609.60 $64,858.32 Information Services Assistant $41,080.32 $48,792.48 Intergovernmental Services Coordinator $50,277.60 $59,714.16 Legal Assistant $41,080.32 $48,792.48 Maintenance & Operations Manager $69,535.20 $82,587.12 Multimedia Assistant $31,167.36 $36,690.00 Multimedia Manager $54,609.60 $64,858.32 Multimedia Specialist $41,080.32 $48,792.48 Museum Collection Curator $41,080.32 $48,792.48 Museum Director $54,609.60 $64,858.32 Museum Education Curator $41,080.32 $48,792.48 Network Engineer $58,621.68 $69,623.28 Network Specialist $50,277.60 $59,714.16 Office Assistant $34,492.80 $40,752.00 Parks Maintenance Manager $58,621.68 $69,623.28 Parks Planning & Development Manager $58,621.68 $69,623.28 Payroll Specialist $41,080.32 $48,792.48 Permit Center Technician $41,080.32 $48,792.48 Planner $50,277.60 $59,714.16 Plans Examiner $54,609.60 $64,858.32 Plans Examiner/Asst Building Official $58,621.68 $69,623.28 Police Records Manager $54,609.60 $64,858.32 Probation Assistant $41,080.32 $48,792.48 Probation Counselor $45,376.80 $53,919.36 Professional Standards Coordinator $50,277.60 $59,714.16 Project Engineer $63,343.44 $75,232.08 Property & Facilities Admin. $78,229.92 $92,912.40 Records & Registration/Licensing Clerk $37,210.32 $44,194.32 Page 282 Wi12E@Tda4all IINE44FiVS11914F IEel IEYT\/_1XE167:IaBill Iq Non -Affiliated Employees Classification Minimum Maximum Recreation Program Manager $58,621.68 $69,623.28 Recreation Program Support Coordinator $45,376.80 $53,919.36 Recreation Special Programs & Marketing Supervisor $54,609.60 $64,858.32 Recruitment & Employment Manager $58,621.68 $69,623.28 Registration Clerk/Office Assistant $34,492.80 $40,752.00 Risk/Property Manager $58,621.68 $69,623.28 Sanitary Sewer Engineer $63,343.44 $75,232.08 Sanitary Sewer Supervisor $58,621.68 $69,623.28 Senior Accountant $54,609.60 $64,858.32 Senior Center Supervisor $54,609.60 $64,858.32 Senior Planner $58,621.68 $69,623.28 Senior Project Engineer $69,535.20 $82,587.12 Senior Traffic Signal Technician $54,609.60 $64,858.32 Solid Waste Customer Care Specialist $41,080.32 $48,792.48 Solid Waste Supervisor $54,609.60 $64,858.32 SQL/Web Developer $58,621.68 $69,623.28 Storm Drainage Engineer $63,343.44 $75,232.08 Storm Drainage Supervisor $58,621.68 $69,623.28 Street Division Supervisor $58,621.68 $69,623.28 Street Systems Engineer $47,191.68 $56,049.84 Survey Supervisor $63.343.44 $75,232.08 Systems Analyst $54,609.60 $64,858.32 Technical Services Manager $58,621.68 $69,623.28 Traffic Engineer $78,229.92 $92,912.40 Traffic Operations Engineer $63,343.44 $75,232.08 Traffic Signal Technician $50,277.60 $59,714.16 Transportation Grants Manager $60,966.72 $72,408.24 Transportation Planner $60,966.72 $72,408.24 Utilities Engineer $78,229.92 $92,912.40 Utilities Maintenance Engineer $69,535.20 $82,587.12 Utility Accounting Manager $58,621.68 $69,623.28 Utility Construction Coordinator $50,277.60 $59,714.16 Utility Technician $41,080.32 $48,792.48 Water Distribution Supervisor $58,621.68 $69,623.28 Water Operations Supervisor $58,621.68 $69,623.28 Water Quality Program Coordinator $58,621.68 $69,623.28 Water Utility Engineer $63,343.44 $75,232.08 Youth Coordinator $50,277.60 $59,714.16 Youth Program Assistant $41,080.32 $48,792.48 Page 283 CITY OF UBURN * MORE THAN YOU IMAGINED Page 284 2006 Final APPENDIX B About Auburn Auburn is Strategically Close to Seattle and Tacoma Auburn is centrally located between Seaffle 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 Seaffle has to offer and more, and a 20 minute drive to Tacoma. Amenities like Pike Place Market, Benaroya Hall, Seaffle Art Museum and Tacoma's Chihully Museum of Glass are all within easy reach. Sustainable Business Prices Auburn, with its close proximity to all the advantages of Seaffle and Tacoma, still has sustainable business prices. And although there is an influx of people moving info the Auburn community, housing prices are still affordable. W. Rainier and Outdoor Lifestyle Auburn is about one hour from Mf. Rainier, Crystal Mountain and Snoqualmie Ski areas. If is also home to several biking and walking trails, including the White and Green River trails and the Interurban Trail. Auburn has approximately 30 parks of all sizes for the whole family to enjoy. Education Auburn has reason to be proud of its schools. They pride themselves in providing an excellent education that produces students who have a love of learning and a sense of responsibility. Auburn boasts over two dozen elementary, middle, and high schools, each one unique, but all offering a supportive learning environment designed to foster each student's natural abilities. Green River Community 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 Seaffle. Avoid the traffic and rest, read or log onto your laptop as you fake the 20 minute ride from Auburn to Seaffle to work, shop or do business. Sound Transit recently added another train and has four morning and four evening trains traveling from Auburn info Seaffle and back. Eventually, there will be nine trains in the morning and nine in the evening. With South King County's rapid growth, morning trains from Seattle to Auburn will be added soon. Page 286 2006 Final Sense of Community in Historic Downtown Come establish 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. Arts and Culture Auburn Symphony Orchestra Auburn's professional symphony includes 65-70 orchestra members and has received wide press coverage for its superb performances. Auburn's symphony ranks second only to the Seattle Symphony. The Auburn Symphony Orchestra is conducted by internationally known Stewart Kershaw, former music director of Pacific Northwest Ballet. He has conducted at the Seattle Opera House for the last nineteen seasons. For more information visit www. auburnsymphony.org Auburn Performing Arts Center The Performing Arts Center is an 1,100 seat, state-of- the-art venue conveniently located in downtown Au- burn. The facility has been named in publication list- ings of the top acoustical halls for music performance in the nation. For more information visit www.auburn. wednef.edu/performarfs/PACARTdefaulf.hfm White River Valley Museum Located in Auburn's Les Gove Park, the White River Valley Museum tells the story of South King County from the native people, through the settlers, and into the 20th century. The Association of King County Historical Organizations awarded author Stan Flewelling and the White River Valley Museum their prestigious Virginia Marie Folkins Award for an Outstanding Publication for Shirakawa: Stories from a Pacific Northwest Japanese Community. For more information visit www.wrvmuseum.org. CITY OF -�. + ,'�* WASHINGTON Page 286 2006 Final What's Happening in Auburn Second Saturday Family Fun Second Saturday/month 4 12 to 4 p.m. White River Valley Museum 253-288-7433 www.wrvmuseum.org Cinco de Mayo Family Night May 5th 4 5 to 8 p.m. Auburn Senior Activity Center 253-931-3043 Pioneer Queen of Good OI' Days Coronation June 15th 4 4 p.m. Auburn Senior Activity Center 253-931-3016 Dinner and an evening of fun and laughter as over- 80-year olds compete for the title of Pioneer Queen. Kids Day June 23rd 4 12 to 4 p.m. Game Farm Park 253-931-3043 Children's summer kickoff celebration includes entertainment, information fair, arts, crafts and other fun activities. Summer Sounds and Outdoor Cinema Wednesdays, July 12 - August 19, children's program 4 12 p.m. Les Gove Park Fridays, July 14 - August 18, concerts at 7 p.m., movies at dusk Game Farm Park and various locations 253-931-3043 Summer Sounds is a series of free cultural arts performances in the parks. Fourth of July Festival July 4th 4 11 to 4 p.m. Les Gove Park 253-931-3043 Come out and enjoy The Fourth of July! Activities include children's parade, games, crafts, bingo, vin- tage car show, book sale, and free admission to the White River Valley Museum. Auburn Downtown Association Sidewalk Sale "Rockin' and Shoppin' on Main" July 20 - 23rd 253-939-3982 Downtown Auburn along Main Street Clean Sweep July 31- August 5 Various locations in Auburn 253-931-3043 This year's Clean Sweep will focus on partnering with the Muckleshoot Indian Tribe to help coordinate volunteers to assist with their Tribal Canoe Journey 2006 event. Auburn Good OI' Days August 11-13 Downtown Auburn and various locations 253-939-3389 The 18th annual Auburn Good OI' Days Festival is a community celebration. The festival will include many cultural and historic events throughout the city. Page 287 2006 Final What's Happening in Auburn (can't.) BRAVO! Series September to April 253-931-3043 or visit www.auburnwa.gov The Auburn Arts Commission provides family performances at the Auburn Performing Arts Center and Au- burn Riverside Theatre. Masquerade Ball October 21 TBA 253-288-7433 Enjoy an evening of dinner and dancing to support the While River Valley Museum. Halloween Festival and Downtown Trick or Treating October 28 4 2 p.m. 253-931-3043 Come out and celebrate at Washington Elementary School and trick or treat at the shops in downtown Auburn. Auburn's Veterans Day Observance/Parade November 11 4 11 a.m. Main Street 253-931-3043 The annual Auburn Veterans Day observance features the largest sanctioned Veterans Day parade west of the Mississippi. There will be a luncheon, military display and flyover. Bring the family to Auburn Memo- rial Stadium to watch at least 20 marching bands compete after the parade. Marching Band Competition November 1 1 4 2 p.m. Auburn Memorial Stadium 253-939-3982 Tree of Giving Program November - December Auburn City Hall and various locations around Auburn. 253-939-3982 or visit www.auburnwa.gov Santa Parade/City Hall Tree Lighting December 2nd 4 4:30 and 5:15 p.m. "B" Street and City Hall Plaza 253-931-3043 A fun -filled family parade celebrating the Holidays. Participants line up at 4 p.m. on Main Street. The tree lighting ceremony at City Hall follows immediately. Breakfast with Santa December 9 4 8:30 and 10:30 a.m. Auburn Senior Activity Center 253-931-3043 Join Santa and his elves for breakfast and enjoy all the holiday entertainment. Senior Center Holiday Meal (Pre -registration required) December 19 411:30 a.m. Auburn Senior Activity Center Page 288 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 and Risk Management 253-931-3040 Information Services 253-804-5078 Parks, Arts and Recreation 253-931-3043 Planning, Building and Community 253-931-3090 Public Works 253-931-3010 Public Safety Fire Department 253-931-3060 Municipal Court 253-931-3076 Police Department 253-931-3080 Detention Facility 253-931-3085 City Resources Airport 253-333-6821 Cemetery 253-931-3028 Golf Course 253-833-2350 Museum 253-288-7433 Senior Center 253-931-3016 Community Resources: Auburn Chamber of Commerce 253-833-0700 Auburn Downtown Association 253-939-3982 Auburn School District 253-931-4900 Animal Control 206-296-7387 Drivers' Licensing 253-931-3940 Employment Security 253-833-0102 Food Bank 253-833-8925 General Services Administration 253-931-7562 King County Justice Center Kent Location 206-205-7330 King County Tax Assessor 206-296-7300 Language Line 1-800-823-1786 Library 253-931-3018 Post Office 253-333-1377 Puget Sound Energy 1-800-321-4123 Waste Management (Residential) 253-833-3333 S u p e rM a l l 253-833-9500 Vehicle Registration 253-833-9696 Voter Registration 206-296-8683 Page 289 CK.]JeJdIl, I I raM /e\ I IA 1140 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. K111byI,IZi7;WiP\1CU,1 Date of Incorporation Form of Government Type of Government Rank in Size -Washington State Assessed Valuation Area Auburn Median Age Active Registered Voters Miles of Streets June 13, 1891 Mayor -Council Non -Charter Code City 18th $5,106,1 17,400 23.3 Square Miles 34 Years Old 32,278 180 Miles FIRE PROTECTION Number of Stations 3 Number of Commissioned Fire Fighting Personnel 77 Number of Non-commissioned Personnel 5 Total Number of Personnel and Firefighters 82 Life Support Responses 5,562 All Other Responses 2,287 Total Number of Responses 7,848 POLICE PROTECTION Number of Stations/Precincts 2 Number of Commissioned Police Personnel 87 Number of Non -Commissioned Personnel 30 Total Number of Personnel and Officers 117 Number of Calls for Service 63,639 2005 Utility Rates: Reduced rates for low-income senior citizens and disabled persons available. WATER SERVICE Basic Service Charge $7.25/Month Commodity Rate: 0-7 $1.45/ccf 7.01-15 $1.70/ccf 15.01-9999 $1.95/ccf Total Water Customers 12,405 Gallons of Water Produced 2,980,921,200 Average Daily Consumption 8.17 million Gallons Miles of Water Main 278 Miles SEWERS City Sewer- Single Family Residence $9.25/Month Metro Sewer- Single Family Residence $25.60/Month Total Sanitary Sewer Customers 12,176 Sanitary Sewers 189 Miles Page 290 STORM Single Family Residence $9.90/Month Number of accounts 10,836 Storm pipes 138 Miles SOLID WASTE (Contracted Services) 1 can (32 gal)/Week, curbside $9.83/Month Number of accounts 9,582 BUSINESS LICENSES Fee per Year $50 Business Licenses Issued 3,341 VALUE OF BUILDING PERMITS ISSUED $183,171,684 PARKS, RECREATION AND CULTURE Developed Park Acreage 255 Total Park Acreage 596 Number of Developed Parks 32 Number of Cemetery Interments 277 Number of Rounds Played (Golf Course) 47,501 Athletic Teams 445 Recreation Activities 2,086 Senior Center Visits 35,308 Cultural Activities (Arts) 56 Audience Served by Cultural Events 18,000 Museum Audience served 9,340 SALES TAX RATE: State 6.5% King County Metro 0.6% Transit and Traffic Congestion (effective 4/1 /Ol) 0.2% RTA (effective 4/l/97) 0.4% City of Auburn Local Option 1.0% City of Auburn Local Option -Criminal Justice 0.1% TOTAL SALES TAX RATE 8.8% Sources: City of Auburn GIS, Finance, Building, and Parks & Recreation Departments Page 291 50,000 40,000 30,000 20,000 10,000 01] Population, Housing and School Enrollment 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 ■Population ■Housing Units ❑Enrollment Population and Housing Trends 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 School Enrollment (1) 12,441 12,629 12,741 13,063 13,079 13,222 13,504 13,461 13,838 13,760 Rafe of Unemployment (2) 5.0% 3.1% 2.9% 3.7% 3.4% 5.3% 5.9% 6.6% 4.7% 4.9% Population (3) 36,130 36,720 37,440 38,980 42,045 43,985 44,685 45,355� 46,141 47,470 Housing Units (4) One Unit 6,574 6,738 6,970 7,241 7,344 7,678 8,671 8,745 8,990 9,105 Two or More 6,501 6,604 6,715 7,217 7,225 7,372 7,452 7,790 8,078 8,655 Mobile Home orSpecial 2,400 2,399 2,394 2,470 2,324 2,124 2,144 2,474 2,421 2,346 Total Housing Units 15,475 15,741 16,079 16,928 16,893 17,174 18,267 19,009 19,489 20,106 Source: (1) Au bum School Distnct No. 408 (2) WAState Employment Security Department (3) WASfafe Office of Fiscal Management (4) City of Auburn Planning Department Page 292 RETAIL TAX COLLECTIONS CITY OF AUBURN: 1996 - 2005 $16,000 $14,000 ■ Other $12,000 _ o Wholesaling a $10,000 ■ Manufacturing 0 $8,000 o Contracting F $6,000 o Services $4,000 ■ Other Retail $2,000 s Automotive $0 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 SALES TAX COLLECTIONS BY SECTOR (in thousands) 1996 1997 1998 1999 2000�2001 2002 2003 2004 2005 RETAIL TRADE SECTOR Building Material $ 160 $ 178 $ 219 $ 201 $ 202 $ 314 $ 371 $ 412 $ 479 $ 487 General Merchandise 331 362 414 420 373 468 646 909 990 970 Food 435 455 482 532 542 538 526 401 395 352 Auto & Gas 1,807 1,995 2,211 2,429 2,755 2,607 2,827 2,862 2,893 3,046 Apparel 538 549 631 609 600 624 646 649 765 836 Furniture/Electronics 555 444 340 300 336 306 276 318 438 669 Eating/Drink 420 454 486 502 542 566 560 596 651 352 Misc Retail 753 785 809 886 1.205 1.228 1.017 864 905 768 RETAIL TRADE $ 4,999 $ 5,222 $ 5 59922 $ 5,879 6 555 $ 6,651 $ 6,869 $ 7,011 $ 7,515 $ 7,480j SERVICES 941 906 968 1,206 1,248 1,162 1,154 1,182 1,152 2,579 CONTRACTING 814 911 1,105 1,238 1,374 1,472 1,448 1,514 2,402 1,980 MANUFACTURING 423 482 350 357 288 368 607 882 793 413 TRANS/COM/UTY 297 326 326 401 433 459 426 400 401 31 WHOLESALING 1,230 1,327 1,677 2,245 2,166 2,184 1,676 1,674 1,795 2,312 FINANCE/INSUR 27 51 63 101 70 89 110 98 127 86 OTHER BUS 70 76 69 75 94 102 126 121 108 73 GRAND TOTAL $ 8,801 $ 9,301 $ 10,150 $ 11,502 $ 12,228 $ 12,487 $ 12,416 $ 12,882 $ 14,294 $ 14,954 Source: City of Auburn Finance Department Actual receipts Jan -Dec Coding revised in 2005 from SIC to NAICS. Some industries not comparable Page 293 Construction Activity By Value: City of Auburn 1996-2005 $180,000,000 $135,000,000 $90,000,000 $45,000,000 AAA 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 ■Commercial ■Residential Building Permits and Construction Values Year Commercial Building Permits Value Residential Building Permits Value 1996 330 $ 26,984,727 246 $ 31,285,589 1997 487 40,423,499 321 44,176,187 1998 394 91,725,207 568 68,728,849 1999 432 93,970,839 361 22,961,498 2000 471 75,010,744 583 65,076,898 2001 395 72,882,729 639 65,326,240 2002 434 56,257,275 421 55,108,153 2003 337 50,269,426 583 89,414,972 2004 217 77,121,363 766 155,550,698 2005 240 71,046,651 604 112,125,033 Source: City of Auburn Building Division *2004: Instituted a streamline permit process which consoldated various permits into one. Page 294 Assessed Value by Type City of Auburn 1995 - 2004 $5,000,000 $4,000,000 o $3,000,000 ri 0 0 $2,000,000 $1'000,000 $0 lu" 1995 1996 1997 1998 1999 2000 2001 2002 2303 2004 ■Land/Bldg ■State/Other ❑Personal Assessed Value by Type Fiscal Year Land & Building State Property & Other Personal Property Total Assessed Value 1995 $ 1,823,006 $ 58,812 $ 761,919 $ 2,643,737 1996 1,957,542 51,811 697,224 2,706,577 1997 2,077,762 73,727 737,096 2,888,585 1998 2,221,116 84,456 719,317 3,024,889 1999 2,365,897 82,817 753,054 3,201,768 2000 2,530,338 104,939 757,643 3,392,920 2001 2,897,698 107,515 746,852 3,752,065 2002 3,099,138 129,250 723,846 3,952,234 2003 3,325,319 138,999 685,722 4,150,040 2004 3,538,546 126,986 649,698 4,315,230 Source: King County Tax Assessor (2005 Data not available as of 01 /31 /06) In Thousands Page 295 King County Property Tax Comparison City 2005 Average Home Value 2005 Levy Rate 2005 Tax Bellevue $454,400 $ 8.21 $7,095 Mercer Island $824,300 $ 8.61 $3,731 Kirkland $403,600 $ 9.95 $4,803 Issaquah $379,700 $ 10.17 $4,015 Seattle $368,700 $ 10.21 $3,860 Enumclaw $187,000 $ 11.05 $3,765 Newcastle $420,900 $ 11.41 $4,114 Snoqualmie $353,000 $ 11.65 $3,732 Renton $249,600 $ 11.87 $3,207 Federal Way $228,700 $ 12.16 $2,962 SeaTac $199,900 $ 12.17 $2,976 Algona $160,300 $ 12.22 $2,782 Pacific $185,300 $ 12.31 $2,740 Burien $260,000 $ 12.33 $2,678 Unincorporated $299,300 $ 12.47 $2,432 Covington $215,300 $ 12.72 $2,661 Kent $230,500 $ 12.91 $2,633 Auburn $201,500 $ 13.29 $2,066 Tukwila $198,000 $ 13.30 $2,282 Milton $199,900 $ 13.31 $1,960 Source: King County Tax Assessor Note: Fire District Levy was added to Federal Way City levy rate for comparison as other cities do not have a separate Fire District. Page 296 Representative Levy Rates in Each City (Per $1,000 of Assessed Valuation) 2005 Tax Year Auburn Federal Way Kent Renton Tukwila School District 5.37195 4.30025 4.79809 3.9925 5.04535 City 2.88000 1.27446 2.93492 3.22704 3.11712 State Schools 2.68951 2.68951 2.68951 2.68951 2.68951 King County 1.38229 1.38229 1.38229 1.38229 1.38229 Library District 0.48288 0.53255 0.48288 0.00000 0.48288 Fire Protection District 0.00000 1.50000 0.00000 0.00000 0.00000 Port of Seattle 0.25321 0.25321 0.25321 0.25321 0.25321 Emergency Medical Service 0.23182 0.23182 0.23182 0.23182 0.23182 Hospital District 0.00000 0.00000 0.09039 0.09039 0.00000 13.29166 12.16409 12.86311 11.86676 13.20218 Source: King County Tax Assessor 2005 Levy Rates (per $1,000 of Assessed Valuation) $14 $12 $10 $8 $6 $4 $2 IHVI $0 Auburn Federal Way Kent Renton Tukwila ■ School District ■City ❑State Schoo is ■ King County ❑ Library District ■ Fire Protection District ■ Port of Seattle ❑ Emergency Medical Service ■ Hospital District Page 297 In CITY OF UBURN * MORE THAN YOU IMAGINED Page 298 APPENDIX C GLOSSARY OF TERMS This glossary identifies terms used in this budget. Accounting terms are defined in general, non- technical terms. For more precise definitions of these terms, the reader should refer to the State BARS manual. Account: A record of additions, deletions, and balances of individual assets, liabilities, equity, revenues and expenses. 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. ADA: Auburn Downtown Association. Administrative or Support Departments: Refers to 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 expenses related to the operation of the Council. Human Resources: Provides centralized personnel services to all City services. Also includes Civil Service which applies to Police and Fire Services. Finance: Provides centralized financial services to all City departments. Also provides a variety of other central administrative service including printing, data processing, and billing of City utilities. City Attorney: Provides centralized legal services to all City services. 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: A valuation set upon real estate or other property by a government (King County Tax Assessor) as a basis for levying taxes. Balanced Budget: Budget in which expenditures and other financing sources do not exceed budgeted appropriations at the fund level. BARS: Budgeting, Accounting & Reporting System. Refers to the accounting rules established by the State Auditor's Office. Baseline Budget: The baseline budget consists of budget proposals that would be sufficient to maintain the operation of programs that had been previously, in earlier budgets, authorized. 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 Page 299 with periodic interest at a specified rate. The difference between a note and a bond is that the latter runs for a longer period of time and requires greater legal formality. Budget Amendment: The method used to make revisions to the adopted budget. Adjustments are made via an ordinance approved by the city council. Capital Assets: Tangible assets that have an estimated useful life of three or more years and an acquisition cost that equals or exceeds the City of Auburn threshold. Examples of capital assets include property, buildings, land improvements, equipment and vehicles. Capital assets are also called fixed assets. Capital Facilities Plan (CFP): A plan that studies the manner in which the capital needs of the City can be met and establishes policies and management programs to address those needs. A published six -year plan document is one element of the comprehensive plan required by Washington's Growth Management Act. Capital facilities generally have long useful lives, significant costs and tend not to be mobile. Capital Expenditures: Expenditures that result in the acquisition of, or addition to, capital assets. Capital Project Construction Funds (Series 300 Funds): A type of fund which accounts for major general government construction projects financed by long-term general obligations. These funds correspond to the Debt Service Funds in the 200 series. 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 Indes (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. Current Expense Fund: See General Fund. Debt Service: Interest and principal payments on debt. Debt Service Funds (Series 200 Funds): A type of fund that accounts for the payment of outstanding long-term general obligations of the City. Department: Refers to an organizational unit. In Auburn, it refers to eight such units: Mayor & Council, Human Resources Department, Finance Department, Legal Department (or City Attorney), Planning and Community Development, Police Department, Fire Department, Public Works Department, and Parks and Recreation Department (see administrative and line departments for descriptions). May be composed of one or more organizational units referred to as Divisions. (This term may also be found to include Divisions which previously were Departments although now should be divisions. There are two such units that are budgeted as though they were departments; the Library and Street Departments). Page 300 Department Head: One of the nine directors of a department. 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 expense during a particular period. Division: Refers to an organizational unit below that of Department. All of the proprietary funds are administered as a Division, although sometimes referred to as Departments because of their status as such in a previous administration. EIS: Environmental Impact Study Enterprise Funds (Series 400 Funds): A type of proprietary fund which contains activities which are operated in a manner similar to private businesses. In Auburn, the Enterprise Funds account for the City's utilities, the Cemetery, the Golf Course, and the Airport. ESA: The Endangered Species Act provides for the designation and protection of invertebrates, wildlife, fish and plant species that are in danger of becoming extinct and mandate conservation of the ecosystems in which endangered species depend. Expenditures: The cost of goods or services that use current assets. When accounts are kept on the accrual or modified accrual basis, expenditures are recognized at the time the goods are delivered or services rendered. Full -Time Equivalent Position (FTE): Refers to budgeted employee positions based on the number of hours for each position. A full-time position is 1.00 FTE and equals 2080 hours per year and a .50 position is 1040 hours. Fund: A self -balancing group of accounts which includes both revenues and expenditures. Fund Balance: The difference between assets and liabilities reported in a governmental fund. Fund balances are either designated or undesignated. Designated: Funds that have been dedicated to a particular purpose. Undesianated: The remaining unappropriated balance of the fund after accounting for the designated funds. Fiduciary Funds: A group of funds which accounts for funds held by the City as a trustee. GAAP: Generally Accepted Accounting Principles are standards used for accounting and reporting for both private industry and governments. General Fund (Fund 001): A specific fund which accounts tax supported activities of the City and other types of activities not elsewhere accounted. In the City budget, this fund is divided into departments. Sometimes it may be referred to as the Current Expense Fund. The General Fund is a Governmental Fund. General Obligations (Debt): Refers to a type of debt that is secured by means of the tax base of the City or obligations against which the full faith and credit of the City was pledged. Includes debt incurred by three different circumstances: 1) Debt incurred by the vote of the people and retired by means of a separate property tax levy, 2) debt approved by the City Council to be retired out of the proceeds of the regular levy (referred to as either councilmanic bonds or an inside levy), and 3) debt, which while secured by taxing authority, is retired by means of other revenue. Page 301 GMA: Growth Management Act Goal: The objective or aim toward which an endeavor is directed Governmental Fund Types: A group of funds that account the activities of the City that are of a governmental character, as distinguished from activities which are of a business character. Indirect Charges or Cost Allocation: Refers to the process of accounting costs between funds. Usually applied to determining the costs of administrative services provided to Non -General Fund divisions. 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 (Series 500 Funds): A type of proprietary fund that accounts for goods and services that are provided as internal services of the City; includes the equipment rental system and insurance reserves. LED: Light Emitting Diode (street signals) LEOFF: Washington's Law Enforcement Officers' and Fire Fighters' Retirement System. Line Departments: Line departments are those that provide services directly to the public and consist of the following departments: Planning and Community Development: Includes several divisions and a special activity; Planning, Airport, Building, and Community Development Block Grant. Police: Provides all Police Services, including the jail. Fire: Provides all Fire, emergency medical and hazardous material services of the City. Public Works: Consists of several divisions or services, including engineering, all utilities, equipment rental and streets. Parks: Provides recreational services and maintains park facilities. Includes senior services and the management of the cemetery and golf course. Local Improvement Districts (LIDs): A legal mechanism that finances specific capital improvements that benefit specific properties. Places a special assessment against the benefited property to repay debt incurred to finance the improvements. METRO (Municipality of Metropolitan Seattle): Conveyance, treatment and disposal of all sanitary sewage collected within the Auburn sanitary sewer service area is provided by King County based on a contract signed in 1974 with Municipality of Metropolitan Seattle. The County and Metro consolidated effective January 1, 1994. The County now performs the services formerly performed by Metro. The county has assumed all obligations and contracts with Metro. Mill: The property tax rate that is based on the valuation of property. A tax rate of one mill produces $1 of taxes on each $1,000 of property valuation. Page 302 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 following the Table of Contents in the Final Budget document. MIT: Muckleshoot Indian Tribe. 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 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 personal services, contractual services, and materials and supplies. PAA (Potential Annexation Area): Those currently unincorporated areas the city intends to annex within the 20-year time frame in the Comprehensive Plan. PERS: Washington's Public Employees' Retirement System. 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 which account for the activities of the City which are of a proprietary or "business" character. Public Safety: A term used to identify collectively the Police and Fire services. Public Works Trust Fund (PWTF): A state program that makes available low -interest loans to help local governments with public works projects. Regular Levy: The portion of the property tax that supports the General Fund. Revenue: Refers to income from all sources, i.e. property taxes, fines and fees, permits, etc. Revenue Bonds: Bonds that are retired by means of revenue, usually a proprietary fund. In a strict sense, these bonds are not secured by the tax base of the full faith and credit of the City, although sometimes general obligation bonds which are being retired by revenue may be referred inaccurately to as revenue bonds. While the full faith and credit of the City is not pledged as security, the revenue of a utility often is. RTID: Regional Transportation Improvement District 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. Page 303 Special Revenue (Series 100 Funds): A type of governmental fund that accounts for the proceeds of specific revenue sources that are legally restricted for expenditures. 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. TIP: Transportation Improvement Program. UTGO: Unlimited tax general obligation bonds. WRIA: Water Resources Inventory Area. Page 304 UZ�Z�1�1J 41 I W_\�U791�/_\�C07/_\417_1FA2 74ZAA411-YA Shelley R. Coleman Finance Director Dawna Truman Financial Planning Manager Lisa Tylor Senior Accountant -Budget Consuelo Rogel Financial Analyst Craig Violante Fiscal Services Manager Sandra Jurich Accounting Supervisor Sue Schack Finance Secretary LEGAL PROCEDURES: Danielle Daskam City Clerk COVER DESIGN: Jennifer Stanton Multimedia Specialist