HomeMy WebLinkAboutSECTION 3-BUDGET POLICIES
2003 Final Budaet
Budaet 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 a 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 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.
CITY POLICY FRAMEWORK
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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,
and the Capital Facilities Plan, which is derived
from the Comprehensive Plan and 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 the 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 and the Council 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).
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Needs Assessment
The Auburn Community
The City of Auburn is located in southern King
County and the 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 45,000
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 8,000 people in its
Auburn plant. The City's total assessed valuation
in 2002 was $4,019,935,576.
In 2002, the City employed 430 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.
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 its water and
sewer service area. King County provides solid
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waste disposal, property assessment and tax
collection, some judicial services, public health
services, and other county services to the City
and its residents. They also provide public
transportation and regional sewage treatment
services. 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 reflects 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 12 months, Boeing has reduced
staff company wide in the wake of the terrorist
attacks and the declining demand for
commercial airplanes. Approximately 20,000 jobs
have been lost in the Puget Sound area. Most of
the jobs were lost in 2002. Locally in Auburn, over
1,500 fabrication operation jobs have been cut.
Most of the City's manufacturing jobs are at this
plant, and it currently provides approximately
23% of the City's assessed value.
Retailing has also become a significant factor in
Auburn's economy. Auburn has been a center
for automotive sales for many years. In 2001,
automotive sales represented 23% of total sales
tax collection, down from 24% in 2000. In
previous years the City has experienced
tremendous growth in the sale of wholesale
durable goods, which currently represents 18.5%
of total sales tax collection, down from 19% in
2000. The SuperMall of the Great Northwest and
the ancillary development contribute over 17% of
total sales tax collected. There are several
building sites vacant but development around
the SuperMall continues.
Other enterprises that affect, or may affect,
Auburn's economy include the Auburn Regional
Medical Center, which is adding 350,000 square
feet to their facility, continued expansion of the
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Auburn Market Place, downtown redevelopment
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.
Safeway, a large grocery food chain, recently
purchased land in south Auburn from the Boeing
Company to construct a regional distribution
center. The center will consist of two warehouses
for dry goods and cold storage. The total square
footage of both buildings is 1,275,000 square feet.
The facility is estimated to create 200 new jobs
and over 800 construction jobs.
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 2003 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,
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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 the last one, 1-747, was
passed which limits property tax increases to the
lesser of 1 % or inflation. The November 2002
ballot includes two additional initiatives that will
affect street construction revenue and the cost
of public safety employees pension benefits.
Passage of both measures will impact the City
upwards of $2,000,000 annually.
Other significant concerns for the future are the
demand for services. In particular, public safety
services will increase dramatically with continued
development. During the past several years, the
City saw most of its new development come from
commercial construction. In 1997, there was a
significant shift from commercial to residential
construction and that pattern still continues. Due
to mandatory sentencing guidelines required by
the State, we have experienced over a 400%
increase in the care and custody of prisoners
since 1998. Alternatives to incarceration are
being explored, such as increasing the Home
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Monitoring Program and utilizing drug and
alcohol rehabilitation programs.
The General Fund must be budgeted and
monitored very carefully during this period.
Passage of the voter approved initiatives, other
pending voter initiatives, and the recent slump in
the economy have negatively impacted the
general fund. Due to strong fiscal management
in the previous years, available reserves are
sufficient to maintain the current levels of service
provided the down turn in the economy is neither
deep or long. The City has put a "hold" on
increased services in the 2003 budget in effort to
match declining revenues costs increasing from
inflation and long term labor contracts.
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. With the listing of salmon
on the Endangered Species List, ensuring water
resources for the community has become a
focus.
The Sanitary Sewer Fund has seen its working
capital increase during the last few years and
operating income has remained strong the last
several years. The City portion of the rate is due
to increase 3% in 2003.
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
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Comprehensive Drainage Plan as an element of
the City's comprehensive plan in 2002. During
2003 the rates and system development charges
will be reviewed to ensure rates are sufficient to
cover debt service payments and increases in
operational costs.
The Golf Course Fund has had a great deal of
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. Also, the rounds
of golf played each year continue to increase.
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. The
1993 Budget avoided an addition of new
programs and extended only those initiated in
the 1992 Budget. The budget also supported a
wide range of activity in the proprietary funds.
The 1994 Budget emphasized basic services,
growth management and maintaining quality of
life. Inflationary pressures remained low and
development processes began on two large
projects as well as the thoroughbred racetrack.
In 1995 and 1996, revenues were again
budgeted conservatively due to the City's
preference for actually 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 had 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.
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During 1999 actual building permit activity was
40% less than the previous year, although we 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 revenue leveled off in 2001, while
energy tax receipts soared. 2002 revenue growth
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.
Revenues for 2002 are expected to decline 8.5%
from 2001 collections.
Key Issues Affecting the 2003 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. Subsequently, the State Supreme Court
ruled the initiative unconstitutional. 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 is utilizing reserves to balance the 2003
budget due to decreases in sales tax revenue
from the struggling economy and the limits
placed on property taxes.
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
growth in population 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.
Gridlocks exist 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. Phase I was completed on a rail system
with a transit station in the downtown area to
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help alleviate transportation gridlocks on our
highways.
The tight labor market that has had a dramatic
impact on the City during the 1990's has eased
tremendously as unemployment rates raise. As of
September 2002, the unemployment rate nation
wide was 5.4%, with the Regional rate at 6.7%
(estimated). Overall the State of Washington is at
7.4%, the highest in the nation.
The City's fiscal planning effort over the past
three 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 $4.3
million dollar level in the near future to hedge the
City services 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 payoff as more industrial sites are
developed. The construction of the Auburn
Market Place, which includes Lowe's Home
Improvement Warehouse, 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 brings
about this increase. Other funding pressures
include new legal requirements, labor relations
and the shifting of the obligation for funding
services from the state and federal governments
to local governments. Rather than lessening,
these pressures are expected to intensify in the
coming decade.
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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. From 1991 to 1996,
significant investments of over $1 million have
gone towards replacing or refurbishing older
equipment, and funding the addition of fire
equipment. In 1996, the budget added staff to
the interim fire facility. 1997 included $290,000 to
the capital equipment fund for fire equipment. A
fire location study was completed in 1998 to
guide the City in the siting of a third permanent
fire station. The 1998 through 2002 budgets
provided $2,160,000 for fire replacement
equipment that partially funded the purchase of
another fire truck and two aid cars. Finally, the
2003 budget provides for another $50,000.
Resolution of the City's increasing traffic
congestion on major arterials is a priority. In
addition to local funds, the aggressive pursuit of
federal and state grant opportunities allowed
several important street projects to move to
completion in 2002. Two projects that have
extended over several years are the construction
for the C Street Southwest/State Route 18
westbound ramp realignment and the 277th
corridor. Both projects were completed in 2002.
Together the projects were over $71 million and
were done in conjunction with other local
governments. A neighboring jurisdiction took the
lead on the 277th corridor project while the City
focused on the completion of the 3rd street
overpass.
Another exciting project for the City was the
Phase II construction of a Transit Center. This
includes an area for a parking garage with
transit-oriented development and a pedestrian
walkway. The garage was completed in late
2001 and the pedestrian walkway and plaza are
scheduled to be completed in early 2003.
Other Funds
Issues affecting the proprietary funds are
changing. For the 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
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activities such as construction of corrosion control
facilities are also a high priority to the City.
The storm drainage utility is scheduled for a cost
of service study and remains pressured by an
ever-increasing capital facilities program. A
dominant issue is the completion of the Mill Creek
Flood Control Plan. This plan calls for over $40
million in needed flood conveyance
improvements, with cost sharing among other
local governments.
For the past three years, there has been a major
added issue potentially 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 steady and strong. A new contract
for refuse service went into effect on January 1,
2002. The contract provides curbside recycling,
for the first time. Rates were finalized in 2001 and
are structured to encourage recycling. Rates are
being reviewed in the fall of 2002 to determine if
increases will be required in 2003.
Golf Course revenues will allow several
improvements to the drainage system and safety.
Additionally, planning efforts will continue for
expanding the existing parking lot and evaluating
financing options for a new clubhouse.
The Cemetery continues to operate on a firm self-
supporting basis, although the fund is projected
to have operating losses in 2002 and 2003.
Recently, a new cemetery opened up nearby
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and it provides free burials to veterans and
spouses. This has had an impact on revenues,
but as the region continues to grow, we
anticipate an increase in revenues.
Management is also studying options to provide
different services that may be marketed.
The Airport is operating as a self-supporting fund
and had a number of projects targeted for 2002.
The airport entered into several long-term site
leases in 2001, which will result in development of
the available building pads. Funding will be
sought to develop the western 23 acres. The
master plan was updated in 2001.
The City Pension Services and Cemetery
Endowed Care funds continue to grow in a
manner which should provide adequately for the
purposes of those funds.
Grants and state gas tax revenues primarily fund
the 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 projects funds will continue
to support street projects, the sound transit
garage and retail space, long term funding of fire
apparatus and down town 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.
The LID Guarantee Fund is currently healthy,
totaling over $1.7 million. No additional
contributions to this fund were budgeted for 2003.
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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.
Operating Policies
1. The City should accept ongoing service obligations in new areas of the 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 rest
with regional (or broader) agencies that have access to a broader basis of funding and can more
appropriately address needs on a regional basis.
Accounting, Auditing 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. The 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.
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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.
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 level for the General
Fund is $3,150,000, 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.
Cash Management and Investment Policies
1. The City investment practices shall be in accordance with administrative policies developed in
accordance with Municipal Treasurer's 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 replace costs. The budget will provide for the adequate
maintenance and the orderly replacement of the capital plan 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.
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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.
2003 City of Auburn Goals
City goals set the overall direction for the City, and as such, focus on priorities of program support and
development. The year 2003 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 activities for various departments throughout the year is guided by the adopted goals.
Each city department contributes towards the achievement of the goals. Specific objectives are then
identified to facilitate accomplishment of each goal and form the foundation for development of
departmental work program goals.
The City Council and Mayor set a new direction for the City by establishing "Common Future Themes" in
1999 to look ahead five years. These goals were carried forward to the 2003 budget to encourage full
development of programs and projects, although modified based upon prior progress of projects or
modifying the goal based upon our current environment. The City Council and Mayor fashioned strategies
for a common future and prioritized those strategies. High priority strategies are as follows:
I. Retain and Preserve Community Identity
.:. Promote community identification and economic development by implementing a gateway and
marketing program. Lead Responsibility: Planning
.:. Continue development of Les Gove community complex to provide a campus of social, educational
and recreation facilities for citizens. Lead Responsibility: Parks
.:. Continue to cooperate with groups and organizations to facilitate efforts to stabilize neighborhoods
in transition and support alternatives for those areas in need of revitalization. Lead Responsibility:
Planning
.:. Develop condition management strategies for trees in the street and median as well as sidewalks.
Assess financial impacts of strategies and alternatives. Lead Responsibility: Public Works
II. Revitalize Downtown
.:. Begin implementation of the Downtown Plan and explore financing options. Prepare the retail space
at the new Sound Transit parking garage for lease. Lead Responsibility: Planning
.:. Evaluate the need for additional crosswalks and lighting. Based upon results, develop necessary
policy statement and assess potential financial impacts. Lead Responsibility: Public Works
III. Economic Development
.:. Remediate areas of blight. Review city code and enforcement laws that provide for the removal of
blighted areas. Lead Responsibility: Planning
.:. Develop an economic marketing plan that focuses on bringing desired economic development to
the community, and includes attracting small business. Lead Responsibility: Planning
.:. Undertake a review of the development and permit approval process with the goals of promoting
efficiency and higher levels of customer service. Lead Responsibility: Planning
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IV. Healthy Environment for Youth
.:. Expand participation in youth activities, services, and opportunities for healthy, youth-adult
involvement, including consideration of development of a citywide youth activity calendar.
Lead Responsibility: Parks
.:. Collaborate with other entities: schools, service clubs, and King County in their efforts to develop
more opportunities for community youth. Lead Responsibility: Parks
V. Transportation Issues Resolved
.:. Continue efforts to secure the necessary financing for the design of the Black Diamond bypass and
"M" Street grade separation. Lead Responsibility: Public Works
.:. Continue the 3rd Street development project. Lead Responsibility: Public Works
.:. Develop a plan for local street preservation. Lead Responsibility: Public Works
VI. Technology
.:. Continue with the design of a home page for the city and implement major departments
information. Lead Responsibility: Finance
.:. Provide for the upgrade of computer technology. Lead Responsibility: Finance
.:. Plan and implement the Council Chambers technology upgrade. Lead Responsibility: Finance
.:. Develop a five-year" E-Government" plan. Lead Responsibility: Finance
VII. Miscellaneous
.:. Continue to monitor and evaluate the impacts on the community of the Endangered Species Act
listings for the region. Continue participation in area wide watershed planning efforts.
Lead Responsibility: Planning
.:. Develop economic impact studies that evaluate the revenues and the cost of provision of services
and capital investments required in our potential annexation areas. Lead Responsibility: Finance
.:. Continue to pursue efforts to ensure adequate water supply necessary to accommodate growth.
Lead Responsibility: Public Works
.:. Arrange for engineering survey to document the need for citywide crosswalks and lighting.
Lead Responsibility: Public Works
.:. Investigate court alternatives for traffic infractions. Lead Responsibility: Human Resources
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Capital Facilities Planning
In addition to specific projects discussed in the capital component of this budget, the Mayor and City
Council identified capital projects/facilities in a 2000 workshop.
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 2000 were:
1. Public Safety Building
2. Downtown Plan Funding
3. Community Center
4. Highway 164 Improvements (SR 164/SR 18 Bypass)
5. Technology Improvements
6. Land Acquisition for Future Needs
7. Non-Motorized Plan
8. Fire Stations
9. Gateway Improvements
10. Transit Station/Parking Garage
Additional Projects were identified in the 2001 budget planning session:
1. Completion of the 3rd Street Project
2. 277th Overpass and Intertie Projects
3. "M" Street Overpass/Underpass (grade separation)
4. Park Development Plan (including Olsen Canyon and Game Farm parks)
PROGRESS ON 2002 GOALS
1. Retain and Preserve Community Identity
.:. Identify significant "community gateways" and develop a program for enhancing or implementing
them that introduces the City to visitors in an attractive, meaningful presentation.
Lead Responsibility: Planning
Activities: Initial funding of $90,000 is provided to implement the necessary
planning and beginning construction for this multi-year program. The City has
retained a consultant to work with a community task force appointed by the mayor.
A marketing slogan has been adopted and work is proceeding on plans for
establishing gateways built at major community entrances.
.:. Work towards expanding neighborhood family centers to other areas of the city.
Lead Responsibility: Planning
Activities: The City Neighborhood Program is expanding its services to a second
elementary school attendance area. The City is also working to expand its After-
School program at Cascade Middle School to 24 hours a week by using Americorps volunteers to
supplement city staff resources.
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.:. Begin the Terminal Park neighborhood revitalization effort. Lead Responsibility: Planning
Activities: Staff has been meeting with the neighborhood to develop a revitalization plan for
Council approval in early 2003.
.:. Continued to develop the Les Gove Park campus and completed the conversion of the old library
building into a new Senior Center. Improvements were made to the Museum and artwork was
enhanced. Lead Responsibility: Parks
Activities: The new Senior Center was completed with the grand opening ceremony occurring
in September 2001. Completed and dedicated Phase II improvements of the White River Valley
Historical Museum project along with entryway artwork to the park.
.:. Cooperate with groups and organizations to facilitate efforts to stabilize neighborhoods in transition
and support alternatives for those areas in need of revitalization. Lead Responsibility: Planning
Activities: Staff is developing a work program to commence neighborhood planning and
revitalization in an area to be selected by the Council. A new program_was developed in 1999 for
funding of neighborhood improvement projects.
.:. Develop condition management strategies for tress in the street and median as well as sidewalks.
Assess financial impacts of strategies and alternatives. Lead Responsibility; Parks/Public Works.
Activities: Work commenced in 2002 and will continue in 2003 to inventory and assess
condition of sidewalks. Management alternatives will be developed thereafter. Update of the
Comprehensive Transportation Plan in 2003 will also include planning for pedestrians and for all non-
motorized forms of transportation.
II. Revitalize Downtown
.:. Cooperate with the Chamber of Commerce, Auburn Downtown Association, individuals, businesses
and citizen groups to develop a plan that will attract desirable business to the downtown area.
Lead Responsibility: Planning
Activities: Staff continues to work closely with the various interested groups and associations in
the city. Many of the staff participate on local boards and volunteer their time to enhancement of
the downtown area. The City is participating in the support of the Small Business Center through
Green River Community College. The center provides assistance to ensure the success of small
businesses in the community.
.:. Employ land use zoning codes, policies and practices as a tool in maintaining the downtown as a
focal point for the community. Lead Responsibility: Planning
Activities: Work on the Downtown Revitalization Plan has been completed and implementation
efforts have been initiated. Zoning codes have been revised to support the downtown
development.
.:. Continue to be actively involved with Sound Transit in the design and construction of a transit hub
located in the downtown area. Lead Responsibility: All Departments
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Activities: The City worked with Sound Transit to construct a 600-car garage with the first floor
dedicated to retail space. The City entered into a 99 year lease with Sound Transit for 180 of the
parking stalls and all of the retail space. Final construction of a pedestrian bridge, plaza, and
surface lot will be completed by early 2003. Research options that would allow public-private
partnership in the construction or rehabilitation of downtown buildings. Lead Responsibility:
Planning
.:. Research options that would allow public-private partnership in the construction or rehabilitation of
downtown buildings. Lead Responsibility: Planning
Activities: Staff worked with Low Income Housing Institute (LlHI) to renovate the old JC Penny
building into affordable housing. Other options and opportunities are being explored with private
developers, including potential parking LID's so development may occur.
.:. Evaluate the need for additional crosswalks and lighting. Based upon results, develop necessary
policy statement and assess potential financial impacts. Lead Responsibility: Public Works
Activities: Transportation staff has installed crosswalks at most 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 is
planned to prepare an estimate and scope for needed capital improvements.
III. Economic Development
.:. Commit resources necessary to develop a focused economic development program.
Lead Responsibility: Planning
Activities: Staffing resources have been allocated and a plan is being developed using in-
house resources. A Mayor's community task force completed an exhaustive study to support and
provide guidelines to facilitate continuing economic development within the city.
.:. Coordinate economic development efforts with the Chamber of Commerce and the Auburn
Downtown Association. Lead Responsibility: Planning
Activities: The City enacted a Hotel/Motel tax in 2001 that will be used to promote Auburn as a
destination City. Approximately $45,000 in annual income is anticipated. The Mayor has appointed
a committee consisting of local business people and citizens to oversee the use of these funds. Also,
a new position created in 1999 allows for focused attention on economic development. This staff
position provides for improved interaction with the Chamber of Commerce and the Auburn
Downtown Association. The City has significantly increased its contact with the development
community and has been able to follow potential new businesses.
.:. Investigate opportunities to secure financing for economic development.
Lead Responsibility: Planning
Activities: Staff continues to examine opportunities but are finding outside public funding
sources very limited. Much of 2001 was focused on securing full funding for the transit hub
development and related improvements through HUD loads, LID's, and other grants where possible.
An extended effort is being studied to secure outside funding to help stimulate transit-oriented
development around the station.
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IV. Successful Annexations
.:. Develop policies and strategies that make annexations affordable to both the existing and
annexed properties. Lead Responsibility: Planning
Activities: After completing a series of successful annexations, the process has been largely put
on hold due to a State Supreme Court ruling prohibiting the widely used petition method of
annexation. Staff has completed a financial impact analysis of annexing the balance of Lea Hill
and is moving forward with several small island annexations using the election method. However,
further major annexations will probably not occur until the Court or Legislature act to clarify the
process and tax changes are made to assure adequate funding for local services.
V. Healthy Environment for Youth
.:. Expand youth activities, services, and opportunities for healthy, youth-adult involvement.
Lead Responsibility: Parks
Activities: Teens who have participated in the "Teens In Leadership Training" program assist the
City with youth related activities. The City cooperated with the school district, cities of Algona and
Pacific, and other youth serving organizations on "The Reaching Out Fair" that enhances
youth/adult involvement. The "Teen Late Night" continues to grow with over 200 participants per
week.
.:. Collaborate 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. Junior Football and Little League Baseball. A School Community Forum that is composed of
elected officials and management from surrounding cities and schools have met on a regular basis
to gain a better understanding of the overall needs of youths. The City recently received a $50,000
grant from King County to construct an additional baseball field at GSA Park. The project is a
collaborative effort between the City of Auburn and Auburn Little League.
VI. Transportation Issues Resolved
.:. Continue participation in the regional partnership to construct the 277th corridor. Lead
Responsibility: Public Works
Activities:
budget.
The 277th Street Grade Separation project was completed in 2002 on time and within
.:. Plan for implementation of next phase of the Green River Trail. Lead Responsibility: Parks
.:. Continue the 3rd Street development project. Lead Responsibility: Public Works
Activities: The 3rd Street Grade Separation project was completed in 2002. Improvements to
3rd Street SE and Cross Street SE are in the design phase, with right of way acquisition scheduled for
2003 and construction in 2004. Another remaining component of the overall vision, the" A" Street
Loop, is programmed for completion in 2004.
.:. Develop a plan for local street preservation. Lead Responsibility: Public Works
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Activities: A chip seal program to preserve local streets was initiated in 2002. A contract to
chip seal street segments in multiple locations in the City was let in the fall of 2002 for spring 2003
construction. The Auburn City Council adopted an ordinance to direct the interest earned in the
Capital Improvement Fund to be used to implement a street preservation program.
Activities: King County Parks continues to design and seek permits for the construction of the
trail from Brannan Park downstream to Kent. Acquisition of the Fenster and other parcels in the
southeast reach will facilitate trail completion when funds become available.
.:. Construction of the White River Trail Phase 1. Lead Responsibility: Parks
Activities: The project was completed and dedicated September 2000. This multi-use trail
provides non-motorized access between Roegner Park and Game Farm Wilderness Park, as well as
Riverside High School and IIlako Elementary. Additional property acquisition is being explored at this
time to expand the trail.
.:. 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: A pre design report as completed in 2002 to define design issues and property
impacts, evaluate alternatives, and establish preliminary project costs. A groundwater-monitoring
well has been installed to determine groundwater impacts. Grant applications for design funding
remain pending.
VI. Miscellaneous
As part of the 1999 goal setting process, the City Council and Mayor identified several specific areas
that administration should emphasize during the coming year that were of substantial significance.
Staff will continue to work these initiatives in the coming year.
.:. Upgrade information technology that includes a presence on the Internet with E-Mail, update the
home page and provide information on each City department with current information and
contacts within City Hall. Lead Responsibility: Finance
Activities: Early 2002, the City launched a new web page that provides department
information, current events, meeting times and minutes, press releases, Park department
information, job announcements, and key contacts within City Hall for citizen inquiries.
.:. Provide for the upgrade of computer technology. Lead Responsibility: Finance
Activities: The upgrade is complete with 100% of City computers running Windows 2000 and
Office 2000. The Payroll module was implemented in early 2002 to complete the migration to the
Inforum Gold series financial software. We have also implemented major upgrades to the CRW
Permitting software, the CLASS Parks facilities management and registration application and the
Sun Pro Fire Records Management system. A major hardware and software upgrade was
completed for the Spillman Police Records system. This allows for a more stable system and better
management reporting tools such as integrated "mug shots" and Crystal Report writing. During the
last quarter of 2002, a pilot to provide access to police records data from the patrol cars will be
implemented.
.:. Continue to pursue efforts to ensure adequate water supply necessary to accommodate growth. Lead
Responsibility: Public Works
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Activities: The City withdrew its application for primary groundwater rights for wells 6 and 7. This
decision was compelled by the City's inability to address the technical complexities of the project within
Washington State Department of Ecology-imposed timelines, and given the constantly changing array
of legal, regulatory, policy, and biological conditions affecting both the White River and the state's
water rights process. The water rights were being sought to assist the City, King County Water District
# 111, and Covington Water District in meeting current and future water demands. All parties are
continuing to pursue other opportunities for firm water supply.
2003 Budget Strategy
The 2003 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 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 and the downturn in the economy.
2. Conserving the fiscal capacity of the City to meet potential future needs.
3. Using reserve funds 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. Supporting 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 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:
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Financial Measures
Each budget of the City of Auburn 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 the growth cycle ends. Temporary "growth period"
revenues can also be used for capital needs of a non-continuing nature. Enhanced revenues also can
build reserves to provide counter-cyclical balance (e.g., a rainy day fund). The main purposes 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.
The current growth cycle has subsided quickly as companies are freezing or reducing staff levels. Interest
rates are at the lowest level in over 30 years. However, It is anticipated that the development of residential
construction will continue due to low interest rate, but at a much slower rate. The need for services has
and will continue to be substantial, particularly Police and Fire services. Some of these services are
required before revenue actually is received from the developments. The challenge becomes to
judiciously expand services at a rate, which 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 and,
hopefully, increasing reserves. The 2003 budget does not expand any existing general government
programs due to a declining revenue base. Late 2002 the City put a freeze on filling vacant positions
funded by the General Fund in an effort to stabilize and reduce expenses.
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 reserve is currently in the $2.9 million range, and no additional
contributions were budgeted for 2003.
Baseline Budget
The baseline budget funds the City's ongoing operations. As such, it is the essential tool for the
implementing goals and the 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 2003, 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 the General Fund revenues. Projects include major
improvements to park facilities, acquisition of fire equipment and upgrades/acquisition of software and
hardware systems. The fund is budgeted for $3.2 million of expenditures with an ending fund balance over
$10 million for future projects identified in the Capital Facilities Plan.
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General Fund Priorities
City General Fund revenues are forecasted conservatively, because of anticipated voter approved
initiatives. Baseline expenditures were increased 2.5% over the baseline budget for 2002. Salary and
benefit increases and increases in contractual services were increased, if necessary, beyond the 2.5% limit.
Revenue estimates are conservative and based on the 2002 revenue stream that is 8.5% less than the prior
year. Economists in the regional are predicting a double dip recession by year-end as the "recovery" early
in 2002 stalled. Costs may need to be reduced if revenues decrease from estimated amounts. The
General Fund budget was developed under the following policy priorities:
1. No 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 improvements and construction.
11. Funding continuing public safety needs; especially increases in prisoner custody.
Over the last five years there have been statewide measures that have limited local government ability to
increase revenues. Many of these priorities are implemented in the development and review of the
baseline budget proposals of the 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. Although the Water Fund has been under
financial pressure, rate studies have provided equitable recommendations to resolve this problem.
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-tem 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 2003, as the
fund is considered very adequate.
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2003 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. Continue incarceration services and explore options that may reduce costs in the future.
3. Provide funds necessary to purchase additional fire equipment.
4. Continue to regularly evaluate maintain and improve streets via chip seal and overlay projects.
5. Continued expansion of the community policing program including business watch.
6. Continue efforts to expedite permit processing actions.
7. Continue emphasis on construction of the storm drainage improvements.
8. Provide the matching funds for qualifying street improvements.
9. Continue enhancement of emergency preparedness programs.
10. Continue efforts to replace outdated park amenities.
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 2002 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 to permanently bar sales and use tax on
domestic and foreign goods purchased over the Internet. If this passes, we will see a reduction in sales and
use tax as more and more retail sales migrate to the Internet. Auburn will be vigilant in ensuring that the
state and federal government continue to hear of the effects of their actions upon local revenues.
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
and the slow down in the economy. The process will initiate at the division level up to the Mayor for
evaluation and then onto the City Council.
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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 table on the following page 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 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 the new construction activity occurring in 2003 and the anticipated effects of the sales
tax exemptions discussed elsewhere in this budget. The Financial Plan section of the budget following
describes the revenues and expenditures of the General Fund in more detail, along with the various other
funds of the budget.
Revenue & Expense Summary: General Fund
2000 2001 2002 2002 2003 $
Actual Actual Budget Projected Budget Change
Revenues:
Beginning Balance $ 11 ,602,793 $ 15,288,352 $ 13,273,733 $ 1 7,279,327 $ 12,681,260 $ (4,598,067)
T ox Revenue 30,113,140 32,812,677 31,313,740 30,182,140 31,082,020 899,880
Licenses & Permits 1,183,990 1 ,1 20,433 940,700 940,700 914,100 (26,600)
state/County Shared 1 ,743,071 2,059,441 1,631,600 2,078,928 1,425,300 (653,628)
Charges For Services 1 ,770,058 1 ,502,1 99 1 ,442,500 1,457,500 1 ,597,500 140,000
Fines & Forfeits 578,838 623,427 590,300 590,300 652,800 62,500
Miscellaneous 1,096,931 1,1 01,953 734,100 734,1 00 680,100 (54,000)
Other Financing Sources 1,246,763 847,313 788,080 788,080 997,000 208,920
Total Revenues $49,335,584 $ 55,355,795 $ 50,714,753 $ 54,051,075 $ 50,030,080 $ (4,020,995)
Expenditures:
Salaries & Wages $ 17,509,209 $ 18,739,440 $ 21 ,056,100 $ 20,709,320 $ 22,575,800 $ 1 ,866,480
Benefits 4,044,875 4,183,366 5,263,000 5,328,600 6,226,273 897,673
Supplies 1 ,188,873 1 ,364,978 1,499,100 1,595,200 1 ,586,580 (8,620)
Other Charges 4,916,554 5,457,295 8,237,800 7,349,300 8,530,51 7 1,181,217
Inter-Governmental 3,416,851 6,269,114 5,130,215 4,078,555 1 ,963,805 (2,114,750)
Capitol Outlays 1 ,728,066 941,694 1,359,200 1 ,342,325 1,310,520 (31,805)
Debt Service: Principal 134,000 134,000
Debt Service: Interest 117,000 117,000
Interfund Services 1 ,242,804 1,120,581 938,525 966,515 1,089,885 1 23,370
Total Expenditures 34,047,232 38,076,468 43,483,940 41,369,815 43,534,380 2,1 64,565
Ending Fund Balance 15,288,352 1 7,279,327 7,230,813 12,681,260 6,495,700 (6,185,560)
Total $49,335,584 $ 55,355,795 $ 50,714,753 $ 54,051,075 $ 50,030,080 $ (4,020,995)
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