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CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
City of Auburn
STATISTICAL SECTION
December 31, 2006
Financial Trends Information
Schedule 1 Net assets by component.............................................................128
Schedule 2 Changes in net assets..................................................................129
Schedule 3 Fund balances, government funds...............................................132
Schedule 4 Changes in fund balances, government funds.............................131
Schedule 5 Tax revenues by source, government funds................................132
Revenue Capacity Information
Schedule 6 Assessed value by type................................................................133
Schedule 7 Property tax data..........................................................................134
Schedule 8 Property tax levies and collections...............................................136
Schedule 9 Principal taxpayers-property taxes...............................................137
Schedule 10 Retail tax collections by sector.....................................................138
Debt Capacity Information
Schedule 11 Ratios of outstanding debt by type...............................................139
Schedule 12 Computation of legal debt margin.................................................140
Schedule 13 Legal debt margin ratios...............................................................140
Schedule 14 Computation of net direct and estimated overlapping debt..........141
Schedule 15 Ratio of net general bonded debt to assessed value...................142
Schedule 16 Pledged revenue bond coverages................................................143
Demographic and Economic Information
Schedule 17 Population, income and housing trends.......................................144
Schedule 18 Major employers...........................................................................145
Operating Information
Schedule 19 Staffing levels by department.......................................................146
Schedule 20 Operating indicators by department.............................................147
Schedule 21 Capital indicators by department..................................................148
127
CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 1
NET ASSETS BY COMPONENTS
LAST THREE FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
200420052006
Governmental activities:
Invested in capital assets, net of related debt171,921,373$ 194,121,232$ 200,814,063$
Restricted25,615,116 23,442,309 26,839,342
Unrestricted28,490,736 24,095,336 24,148,157
Total governmental activities net assets226,027,225$ 241,658,877$ 251,801,562$
Business-type activities:
Invested in capital assets, net of related debt106,783,634$ 115,137,273$ 125,265,152$
Restricted1,969,809 2,238,611 6,987,485
Unrestricted31,849,110 32,513,576 25,693,517
Total business-type activities net assets140,602,553$ 149,889,460$ 157,946,154$
Primary government:
Invested in capital assets, net of related debt278,705,007$ 309,258,505$ 326,079,215$
Restricted27,584,925 25,680,920 33,826,827
Unrestricted60,339,846 56,608,912 49,841,674
Total primary government net assets366,629,778$ 391,548,337$ 409,747,716$
128
CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 2
CHANGES IN NET ASSETS
LAST THREE FISCAL YEARS
(ACCRUAL BASIS OF ACCOUNTING)
200420052006
Expenses
Governmental activities:
General government4,235,953$ 5,284,440$ 6,462,578$
Public safety26,076,348 28,048,087 29,804,864
Transportation8,239,795 7,956,286 7,619,268
Physical environment2,415,047 2,209,652 2,418,543
Culture and recreation4,949,050 5,324,543 5,729,431
Economic environment2,866,473 1,919,780 1,848,988
Health and human services597,423 602,726 763,156
Interest on long-term debt362,051 188,945 203,180
Total governmental activities expenses49,742,140 51,534,459 54,850,008
Business-type activities:
Water6,913,709 6,962,997 7,647,935
Sewer11,207,786 12,044,330 11,878,252
Storm drainage3,169,350 3,354,899 3,852,335
Solid waste8,645,372 9,121,727 9,936,222
Golf course973,110 1,032,733 1,020,070
Non-major business-type activities1,624,365 1,593,944 1,618,285
Total business-type activities expenses32,533,692 34,110,630 35,953,099
Total primary government expenses82,275,832$ 85,645,089$ 90,803,107$
Program revenues
Governmental activities:
Charges for services6,893,064$ 7,965,484$ 7,875,376$
Operating grants and contributions2,178,951 2,445,913 2,714,324
Capital grants and contributions5,192,593 11,162,241 5,174,350
Total governmental activities program revenues14,264,608 21,573,638 15,764,050
Business-type activities:
Charges for services31,747,066 32,658,440 36,226,324
Operating grants and contributions33,384 54,999 47,961
Capital grants and contributions4,351,278 7,857,856 3,988,202
Total business-type activities program revenues36,131,728 40,571,295 40,262,487
Total primary government program revenues50,396,336 62,144,933 56,026,537
Net (expense)/revenue
Governmental activities(35,477,532) (29,960,821) (39,085,958)
Business-type activities3,598,036 6,460,665 4,309,388
Total primary government net expense(31,879,496)$ (23,500,156)$ (34,776,570)$
General revenues and other changes in net assets
Governmental activities:
Taxes
Property taxes12,598,954$ 13,464,390$ 15,186,456$
Retail sales and use tax15,429,527 16,333,169 17,784,374
Interfund utility taxes1,714,102 1,792,136 1,983,652
Utility taxes5,012,010 5,349,713 5,893,041
Excise taxes3,384,515 4,633,037 4,568,549
Other taxes1,678,485 1,796,224 1,859,428
Investment earnings708,259 1,465,102 2,454,694
Miscellaneous192,469 564,416 69,037
Transfers627,000 194,286 (570,588)
Total governmental activities41,345,321 45,592,473 49,228,643
Business-type activities:
Investment earnings421,803 895,870 1,574,444
Miscellaneous1,287,528 2,124,658 1,602,274
Transfers(627,000) (194,286) 570,588
Total business-type activities:1,082,331 2,826,242 3,747,306
Total primary government42,427,652$ 48,418,715$ 52,975,949$
Change in net assets
Governmental activities5,867,789$ 15,631,652$ 10,142,685$
Business-type activities4,680,367 9,286,907 8,056,694
Total primary government10,548,156$ 24,918,559$ 18,199,379$
129
CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 3
FUND BALANCES, GOVERNMENT FUNDS
LAST THREE FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
200420052006
General Fund
Reserved9,625$ 10,125$ 10,125$
Unreserved20,692,625 15,928,700 14,438,203
Total general fund20,702,250$ 15,938,825$ 14,448,328$
All other governmental funds
Reserved1,270,769$ 1,375,591$ 1,376,798$
Unreserved, reported in:
Special revenue funds10,612,069 8,967,039 10,738,431
Capital projects funds13,852,020 13,111,273 14,727,423
Permanent funds222,020 232,832 188,524
Total all other governmental funds25,956,878$ 23,686,735$ 27,031,176$
130
CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 4
CHANGES IN FUND BALANCES, GOVERNMENT FUNDS
LAST THREE FISCAL YEARS
(MODIFIED ACCRUAL BASIS OF ACCOUNTING)
200420052006
Revenues
Taxes38,258,799$ 41,467,853$ 44,867,161$
Licenses and permits2,248,576 2,227,963 1,683,320
Intergovernmental4,697,501 6,826,222 6,831,240
Charges for services3,393,178 3,939,610 3,659,773
Fines and forfeits845,721 777,241 1,054,201
Special assessments127,976 153,627 75,574
Investment earnings336,442 1,175,258 1,477,368
Miscellaneous2,452,468 1,247,252 1,865,079
Total revenues52,360,661 57,815,026 61,513,716
Expenditures
General government5,472,630 5,308,663 6,062,037
Public safety25,870,873 27,169,657 29,148,278
Transportation5,152,344 10,337,587 9,403,147
Physical environment2,304,248 2,191,796 2,435,201
Economic environment2,796,902 1,877,675 1,928,978
Health and human services597,423 602,726 763,156
Culture and recreation4,806,217 4,815,643 5,016,554
(1)
Capital outlay
507,48412,100,966 3,822,895
Debt service:
Principal1,018,355 10,582,246 420,631
Interest / other248,005 315,960 247,551
Total expenditures60,367,963 63,709,437 59,248,428
Excess of revenues
over (under) expenditures(8,007,302) (5,894,411) 2,265,288
Other financing sources (uses)
Transfers in3,946,424 9,753,294 8,873,200
Transfers out(3,319,424) (11,703,804) (9,554,816)
Capital leases10,350,000 - -
Proceeds of long-term debt- - 142,313
Sales of capital assets119,053 811,353 127,959
Total other financing sources (uses)11,096,053 (1,139,157) (411,344)
Net change in fund balances3,088,751$ (7,033,568)$ 1,853,944$
Debt service as a percentage of noncapital
expenditures2.62%17.24%1.21%
(1)Capital outlay of $3,822,895 for 2006 is for Governmental Funds only. Proprietary Funds captial outlay was
$7,513,015 for total capital outlay of $11,335,910 as reported on the Reconciliation of the Statement of
Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statememt of Activities.
131
CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 5
TAX REVENUES BY SOURCE, GOVERNMENT FUNDS
LAST TEN FISCAL YEARS
FiscalSalesInterfund
YearProperty& UseUtilityUtilityExciseOtherTotal
19978,737,235$ 10,053,955$ 816,493$ 3,454,250$ 243,341$ 265,912$ 23,571,186$
19989,099,783 10,976,666 874,342 3,627,891 336,420 68,826 24,983,928
19999,224,087 12,388,117 913,629 3,694,650 603,461 83,858 26,907,802
200010,209,181 13,376,907 972,327 4,704,155 850,570 78,265 30,191,405
200111,016,263 13,467,184 1,016,366 6,143,060 1,172,417 44,660 32,859,950
200211,673,939 13,568,518 1,078,845 4,193,983 829,537 52,839 31,397,661
200312,396,502 13,970,383 1,696,389 4,225,725 3,401,498 44,095 35,734,592
200412,680,361 15,429,527 1,714,102 5,012,010 3,384,515 38,284 38,258,799
200513,319,740 16,333,169 1,792,136 5,349,713 4,633,037 40,058 41,467,853
200614,582,829 17,784,374 1,983,652 5,893,041 4,568,549 54,716 44,867,161
Change
1997-200666.9%76.9%142.9%70.6%1777.4%-79.4%90.3%
Fiscal years 1996-2002 include tax revenues collected in the general and special revenue funds.
Fiscal years 2003-2006 include all governmental funds.
FIGURE 5: TAX REVENUES BY SOURCE
1997 - 2006
$50,000
$45,000
$40,000
Excise & other
$35,000
Utility
$30,000
Interfund utility
$25,000
Sales & use
$20,000
Property
$15,000
$10,000
$5,000
$0
1997199819992000200120022003200420052006
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CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 6
ASSESSED VALUE BY TYPE
LAST TEN FISCAL YEARS
(AMOUNTS EXPRESSED IN THOUSANDS)
StateTotal
FiscalPropertyPersonalLand andAssessed
Yearand OtherPropertyBuildingValue
199773,766 737,489 2,077,330 2,888,585
199884,456 719,317 2,200,628 3,004,401
199982,105 746,579 2,345,551 3,174,235
2000104,117 751,709 2,510,519 3,366,345
2001115,189 800,159 3,104,524 4,019,872
2002140,531 787,022 3,344,271 4,271,824
2003150,458 742,255 3,599,466 4,492,179
2004137,611 704,061 3,834,629 4,676,301
2005116,895 623,298 4,359,276 5,099,469
2006101,419 607,875 5,081,296 5,790,590
Source: King County and Pierce County Departments of Assessments
FIGURE 6: ASSESSED VALUE BY TYPE
1997 - 2006
$6,000,000
$5,000,000
$4,000,000
$3,000,000
State property
$2,000,000
Personal property
Land and building
$1,000,000
$0
1997199819992000200120022003200420052006
133
CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 7
PROPERTY TAX DATA
LAST TEN FISCAL YEARS
Page 1 of 2
Item1997199819992000
1
()
Assessed and estimated actual values
Estimated and actual value (in thousands)2,888,585$ 3,004,401$ 3,174,235$ 3,366,345$
Assessed value (in thousands)2,888,585$ 3,004,401$ 3,174,235$ 3,366,345$
Ratio of assessed to actual100%100%100%100%
1
()
Property tax rates
Direct regular and special
General fund3.02184$ 3.10000$ 3.04212$ 3.00157$
Debt service funds- - - -
Subtotal3.02184$ 3.10000$ 3.04212$ 3.00157$
1
()
Overlapping regular and special
Auburn School District5.60613$ 5.56770$ 5.86647$ 5.80795$
King County2.13173 1.85109 1.77385 1.68951
State of Washington3.52499 3.51138 3.35872 3.30278
Port of Seattle0.28261 0.26466 0.23898 0.21585
Hospital district and emergency services0.40959 0.15934 0.44354 0.39129
Subtotal11.95505 11.35417 11.68156 11.40738
Total direct and overlapping14.97689$ 14.45417$ 14.72368$ 14.40895$
Sources:
(1) King County Deparment of Assessments; real and personal property has been assessed at 100% of the
estimated actual value.
FIGURE 7A: TEN YEARS CITY PROPERTY TAX RATES
1997 - 2006
$3.20
$3.10
$3.00
$2.90
$2.80
$2.70
$2.60
$2.50
1997199819992000200120022003200420052006
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CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
Page 2 of 2
200120022003200420052006
$ 4,271,8244,019,872$ 4,492,179$ 4,676,301$ 5,099,469$ 5,765,028$
$ 4,271,8244,019,872$ 4,492,179$ 4,676,301$ 5,099,469$ 5,765,028$
100%100%100%100%100%100%
$ 2.933532.98932$ 2.92857$ 2.87319$ 2.86520$ 2.73076$
-- - - - -
$ 2.933532.98932$ 2.92857$ 2.87319$ 2.86520$ 2.73076$
$ 5.478105.47999$ 5.35720$ 5.34914$ 5.37383$ 4.94903$
1.449491.55218 1.34948 1.43146 1.32869 1.28956
2.989463.14502 2.89680 2.75678 2.49787 2.32535
0.189560.19029 0.25895 0.25402 0.23330 0.23158
0.346430.34497 0.33397 0.32917 1.04884 0.76273
10.4530410.71245 10.19640 10.12057 10.48253 9.55825
$ 13.3865713.70177$ 13.12497$ 12.99376$ 13.34773$ 12.28901$
FIGURE 7B: PROPERTY TAX RATES
Hospital district and
Last Ten Fiscal Years
emergency services
$14.00
Port of Seattle
$12.00
$10.00
State of Washington
$8.00
$6.00
King County
$4.00
Auburn School District
$2.00
$0.00
1997199819992000200120022003200420052006
135
CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 8
PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN FISCAL YEARS
Total TaxCollectionsCollected Within the
FiscalLevy for in SubsequentCurrent YearFiscal Year of the LevyTotal Collections to Date
YearFiscal YearAmount% of LevyYearsAmount% of LevyLevy Balance
King County:
19978,718,096 8,559,864 98.2%158,232 8,718,096 100.000%-
19989,320,307 9,159,702 98.3%160,605 9,320,307 100.000%-
19999,653,356 9,312,513 96.5%340,397 9,652,910 99.995%446
200010,114,723 10,022,441 99.1%82,434 10,104,875 99.903%9,848
200111,136,983 10,814,089 97.1%316,280 11,130,369 99.941%6,614
200211,519,713 11,261,600 97.8%250,176 11,511,776 99.931%7,937
200312,083,604 11,765,654 97.4%306,413 12,072,067 99.905%11,537
200412,213,691 12,031,253 98.5%157,685 12,188,938 99.797%24,753
200512,641,259 12,393,241 98.0%191,290 12,584,531 99.551%56,728
200613,403,260 13,164,248 98.2%- 13,164,248 98.217%239,012
$ 356,875
Pierce County:
1997- - - - - - -
1998- - - - - - -
1999- - - - - - -
200060,601 59,086 97.5%1,515 60,601 100.000%-
2001114,323 105,707 92.5%8,616 114,323 100.000%-
2002267,001 258,385 96.8%8,616 267,001 100.000%-
2003435,886 423,834 97.2%12,052 435,886 100.000%-
2004579,828 566,356 97.7%13,472 579,828 100.000%-
2005783,135 769,223 98.2%11,703 780,926 99.718%2,209
20061,242,073 1,220,642 98.3%- 1,220,642 98.275%21,431
$ 23,640
Total current levy balance
$ 380,515
136
CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 9a
PRINCIPAL TAXPAYERS-PROPERTY TAXES
CURRENT YEAR AND NINE YEARS AGO
20061997
PercentagePercentage
of Total Cityof Total City
AssessedTaxableAssessedTaxable
TaxpayerValueRankAssessed ValueValueRankAssessed Value
Boeing Company422,433,478$ 17.33%716,860,698$ 123.86%
Safeway141,423,418 22.45%
Glimcher Supermall Venture *101,498,338 31.76%142,830,950 24.75%
EPropertyTax Inc.72,209,900 41.25%
Muckleshoot Indian Tribe57,037,500 50.99%
Auburn Warehouse LLC53,372,100 60.93%
Shanna Lehman ***53,372,100 70.93%18,577,261 80.62%
Puget Sound Energy *****47,304,914 80.82%47,015,018 51.56%
Complex Property Advisors Corp. **45,488,402 90.79%23,495,935 40.78%
Qwest Corporation ****22,972,373 100.40%20,948,642 60.70%
Roundup Co. ( Fred Meyer) 90.41%12,381,006
La Terra Limited Partnership- 47,558,800 31.58%
Hapsmith-Rosche Washington- 27,716,200 70.92%
TOTALS1,017,112,523$ 17.64%1,057,384,510$ 35.19%
Source: King County Department of Assessments
* Assessed value was appealed and lowered in 2004
** Formerly Universal Health
*** Formerly UPS Supply Chain and Formerly Fritz Co
**** Formerlu US West Communications
***** Puget Sound Energy was shown as two separate Taxpayers in 1997 -- PSE/Elec and PSE/Gas
FIGURE 9a-2: TOP 10 TAXPAYERS ASSESSED VALUE AS
FIGURE 9a-1: TOP TAXPAYER ASSESSED VALUE AS A
A PERCENTAGE OF TOTAL ASSESSED VALUE
PERCENTAGE OF TOTAL ASSESSED VALUE
Current Year and Nine Years Ago
Current Year and Nine Years Ago
40%
40%
30%
30%
20%
20%
10%
10%
0%
0%
19972006
19972006
CITY OF AUBURN, WASHINGTON
SCHEDULE 9b
PRINCIPAL TAXPAYERS-SALES TAXES
CURRENT YEAR AND NINE YEARS AGO
20061997
PercentagePercentage
Salesof Total CitySalesof Total City
TaxSales TaxesTaxSales Taxes
ReceivedSector (1)RankReceivedReceivedSector (1)RankReceived
$ Automotive1467,764
2.9%
General retail2438,316NOT AVAILABLE
2.7%
General retail3400,086
2.5%
General retail4332,136
2.1%
Automotive5320,856
2.0%
Automotive6254,191
1.6%
Automotive7248,825
1.5%
General retail8233,612
1.4%
General retail9225,363
1.4%
Distribution10224,087
1.4%
$3,145,236
19.4%
(1) It is illegal to disclose specific taxpayer sales tax information, so the
above information is being provided without identification
137
CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 10
RETAIL TAX COLLECTIONS BY SECTOR
LAST TEN FISCAL YEARS
(AMOUNTS EXPRESSED IN THOUSANDS)
1997199819992000200120022003200420052006
RETAIL TRADE SECTOR
Automotive/gas1,995$ 2,211$ 2,429$ 2,755$ 2,607$ 2,827$ 2,862$ 2,893$ 3,326$ 3,428$
Furniture444 340 300 336 306 276 318 438 218 263
Electronics & appliances- - - - - - - - 451
288
Building materials178 219 201 202 314 371 412 479 488 594
Food stores455 482 532 542 538 526 401 395 358 346
Health & personal care- - - - - - - - 120
130
Apparel549 631 609 600 624 646 649 765 836 874
General merchandise362 414 420 373 468 646 909 990 970 941
Food/Drink454 486 502 542 566 560 596 651 - -
Misc retail trade785 809 886 1,205 1,228 1,017 864 905 724 939
$ 5,5925,222$ 5,879$ 6,555$ 6,651$ 6,869$ 7,011$ 7,515$ 7,491$ 7,803$
SERVICE SECTOR
Information-$ -$ -$ -$ -$ -$ -$ -$ 506$ 507$
Finance & insurance- - - - - - - - 86 84
Real estate, rental, leasaing- - - - - - - - 294
311
Professional, scientific, technical- - - - - - - - 119
116
Administrative, supply & remediation Services- - - - - - - -
197 195
Educational- - - - - - - - 81 81
Healthcare & social serivces- - - - - - - - 45
33
Arts & entertainment- - - - - - - - 104 126
Accomodation & food service- - - - - - - - 764
833
Other services- - - - - - - 477 492
$ --$ -$ -$ -$ -$ -$ -$ 2,673$ 2,779$
OTHER SECTORS:
Services *906$ 968$ 1,206$ 1,248$ 1,162$ 1,154$ 1,182$ 1,152$ -$ -$
Construction911 1,105 1,238 1,374 1,472 1,448 1,514 2,402 2,008 2,453
Manufacturing482 350 357 288 368 607 882 793 414 486
Transportation326 326 401 433 459 426 400 401 31 26
Wholesaling1,327 1,677 2,245 2,166 2,184 1,676 1,674 1,795 2,313 2,571
Banking51 63 101 70 89 110 98 127 - -
Other business76 69 75 94 102 126 121 108 73 72
Subtotal - other sectors4,079$ 4,558$ 5,623$ 5,673$ 5,836$ 5,547$ 5,871$ 6,779$ 4,839$ 5,607$
GRAND TOTAL9,301$ 10,150$ 11,502$ 12,228$ 12,487$ 12,416$ 12,882$ 14,294$ 15,003$ 16,189$
OVERLAPPING SALES TAX RATES
Basic sales tax rates
City of Auburn0.8415%0.8415%0.8415%0.8415%0.8415%0.8415%0.8415%0.8415%0.8415%0.8415%
Washington State6.5000%6.5000%6.5000%6.5000%6.5000%6.5000%6.5000%6.5000%6.5000%6.5000%
King County0.1585%0.1585%0.1585%0.1585%0.1585%0.1585%0.1585%0.1585%0.1585%0.1585%
Regional Transit Authority0.4000%0.4000%0.4000%0.4000%0.4000%0.4000%0.4000%0.4000%0.4000%0.4000%
Metro0.6000%0.6000%0.6000%0.6000%0.8000%0.8000%0.8000%0.8000%0.8000%0.8000%
Criminal Justice0.1000%0.1000%0.1000%0.1000%0.1000%0.1000%0.1000%0.1000%0.1000%0.1000%
Total basic sales tax rate8.6000%8.6000%8.6000%8.6000%8.8000%8.8000%8.8000%8.8000%8.8000%8.8000%
Special sales tax rates
Restaurants-for stadium funding0.5000%0.5000%0.5000%0.5000%0.5000%0.5000%0.5000%0.5000%0.5000%0.5000%
Motor vehicles-for multimodal transportation- - - - - - 0.3000%0.3000%0.3000%0.3000%
(1) Starting in March of 2005, the State of Washington switched from classifiying retail sales using the Standard Industrial Classification (SIC) code to the North American
Industry Classification System (NAICS). As a result, specific trend comparisons of 2005 results to prior year may not be meaningful.
Source: City of Auburn finance department and State of Washington
* 1996 - 1998 sales tax for services is less due to exemption under the new law
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CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 11
RATIO OF OUTSTANDING DEBT BY TYPE
LAST TEN FISCAL YEARS
Govrnmental ActivitiesBusiness-type Activities
GeneralSpecialPublic WorksTotalPercentage
FiscalObligationAssessmentCapitalRevenueTrust FundPrimaryof PersonalPer
(1)
YearBondsBondsLeasesBondsLoansGovernmentCapita
Income
1997-$ 1,001,077$ -$ 5,340,000$ -$ 6,341,077$ 1.11%173$
19984,000,000 811,077 - 4,880,000 - 9,691,077 1.58%258.84
19995,545,000 541,077 - 12,825,000 - 18,911,077 2.94%485.15
20007,956,600 1,013,904 - 11,990,000 - 20,960,504 3.05%498.53
20017,700,000 738,904 - 11,110,000 7,367,157 26,916,061 3.85%611.94
20027,402,000 548,904 1,367,108 10,190,000 7,826,039 27,334,051 3.84%611.71
20037,088,000 347,904 689,643 9,230,000 7,428,695 24,784,242 3.27%546.45
20046,754,000 228,354 10,322,787 8,220,000 7,066,042 32,591,183 4.16%706.43
20056,478,000 132,354 - 7,020,000 8,679,509 22,309,863 2.68%469.98
200611,210,000 36,827 - 5,905,000 9,853,410 27,005,237 3.04%551.63
Source: City of Auburn finance department
(1) Personal income data provided by Hebert Research for 1995, 2000, 2004 and 2005 only; other years are city estimates
FIGURE 11: PER CAPITA DEBT
Last Ten Fiscal Years
$1,000
$750
$500
$250
$0
1997199819992000200120022003200420052006
139
CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 12
COMPUTATION OF LEGAL DEBT MARGIN
AS OF DECEMBER 31, 2006
General CapacitySpecial Purpose Capacity
Parks and UtilityTotal
CouncilmanicExcess LevyOpen SpacesPurposeCapacity
December 31, 2005 - Total Assessed Value:
$5,765,027,710
2.5% of assessed value-$ 144,125,693$ 144,125,693$ 144,125,693$ 432,377,078$
1.5% of assessed value86,475,416 (86,475,416) - - -
Statutory debt limit
57,650,27786,475,416 144,125,693 144,125,693 432,377,078
Debt outstanding11,352,313 - - - 11,352,313
Less redemption fund assets:
Available to pay principal4,305,486 - - - 4,305,486
Plus liabilities:
Payables1,728,079 - - - 1,728,079
Vacation/sick leave2,816,877 - - - 2,816,877
Net debt outstanding
-11,591,783 - - 11,591,783
Remaining debt capacity
$ 57,650,27774,883,633$ 144,125,693$ 144,125,693$ 420,785,295$
CITY OF AUBURN, WASHINGTON
SCHEDULE 13
LEGAL DEBT MARGIN RATIOS
LAST TEN FISCAL YEARS
(EXPRESSED IN THOUSANDS)
1997199819992000200120022003200420052006
Debt Limit217,637$ 238,059$ 238,068$ 252,476$ 252,476$ 294,669$ 336,913$ 350,782$ 382,460$ 432,377$
Total net debt
applicable to limit- (2,033) 468 4,866 (4,871) (1,610) 3,576 17,055 5,133 11,352
Legal debt margin217,637$ 240,092$ 237,600$ 247,610$ 257,347$ 296,279$ 333,337$ 333,727$ 377,327$ 421,025$
Total net debt
applicable to the limit
as a percentage of debt limit0.00%-0.85%0.20%1.93%-1.93%-0.55%1.06%4.86%1.34%2.63%
140
CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 14
COMPUTATION OF NET DIRECT AND ESTIMATED OVERLAPPING DEBT
AS OF DECEMBER 31, 2006
Net DebtPercentBonded Amount
OutstandingApplicable (3)Applicable
Net direct debt:
Net direct debt - City of Auburn$ 11,210,000
2
Estimated net overlapping debt:
()
King County862,538,000 1.71%14,749,400$
Port of Seattle416,645,000 1.71%7,124,630
School District No. 210113,725,000 0.09%102,353
School District No. 408129,965,000 63.72%82,813,698
School District No. 415243,819,563 1.66%4,047,405
Rural Library District80,429,703 0.20%160,859
Pierce County132,874,538 0.67%890,259
Total estimated net overlapping debt$ 109,888,603
Total direct and overlapping debt$ 121,098,603
Sources:
(1) City of Auburn finance department; includes both bonded and non bonded general long-term debt
(2) Overlapping governments
(3) King County Assessors office, except for Pierce Co.
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CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 15
RATIOS OF NET GENERAL BONDED DEBT TO ASSESSED VALUE
AND GROSS BONDED DEBT PER CAPIT
A
LAST TEN FISCAL YEARS
Ratio
of Net
DebtNetBondedGross
AssessedGrossServiceBondedDebt toBonded
(1)(3)
Value Amount
FiscalBondedDebtAssessedDebt per
(2)
Debt
YearPopulation(Thousands)Available(Thousands)ValueCapita
199736,720 2,887,044$ -$ -$ -$ 0.00%-$
199837,440 3,004,400 4,000,000 10,330 3,990 0.13%107
199938,980 3,201,769 3,890,000 47,274 3,843 0.12%100
200042,045 3,392,920 7,956,600 1,807,092 6,150 0.18%189
200143,985 3,752,065 7,700,000 1,923,800 5,776 0.15%175
200244,685 3,928,917 8,769,108 1,843,957 6,925 0.18%196
200345,546 4,492,179 7,088,000 66,779 7,021 0.16%156
200446,135 4,677,093 6,754,000 159,042 6,595 0.14%146
200547,470 5,099,469 6,478,000 218,498 6,260 0.12%136
200648,955 5,765,028 11,210,000 - 11,210 0.19%229
Notes:
(1) From Figure 6
(2) Amount does not include special assessment and revenue bond debt.
(3) Fund balances from debt service funds.
FIGURE 15: BONDED DEBT RATIOS
Last Ten Fiscal Years
0.0100$250
0.0080$200
0.0060$150
0.0040$100
0.0020$50
-$0
1997199819992000200120022003200420052006
Year
Debt/AVDebt/Pop
142
CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 16
PLEDGED REVENUE BOND COVERAGES
LAST TEN FISCAL YEARS
(2)
Direct
Debt Service Requirements
(1)
Gross
OperatingNet RevenueTimes
YearRevenueExpenseAvailablePrincipalInterestTotalCoverage
199613,819,882$ 10,416,205$ 3,403,677$ 315,000$ 67,927$ 382,927$ 8.89
199715,420,191 10,700,698 4,719,493 255,000 211,247 466,247 10.12
199815,850,761 11,352,277 4,498,484 460,000 286,435 746,435 6.03
199915,760,351 11,848,912 3,911,439 835,000 650,945 1,485,945 2.63
200017,749,951 11,961,126 5,788,825 880,000 614,245 1,494,245 3.87
200118,638,847 12,866,310 5,772,537 1,102,368 579,260 1,681,628 3.43
200219,928,128 13,917,916 6,010,212 1,142,368 707,581 1,849,949 3.25
200321,243,060 15,611,753 5,631,307 1,407,343 603,357 2,010,700 2.80
200421,958,359 16,834,837 5,123,522 1,633,533 539,754 2,173,287 2.36
200524,562,487 18,078,747 6,483,740 1,800,568 417,834 2,218,402 2.92
200627,087,351 19,615,315 7,472,036 1,718,412 333,016 2,051,428 3.64
Source: City of Auburn finance department
(1) Includes water, sewer & storm drainage operating, interest and other revenues.
(2) Includes water, sewer & storm drainage operating expenses less depreciation.
FIGURE 16: UTILITY BOND COVERAGES
Last Ten Fiscal Years
$8,000,000
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0
19961997199819992000200120022003200420052006
YEAR
Net revenue availableDebt service requirements
143
CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 17
POPULATION, INCOME AND HOUSING TRENDS
LAST TEN FISCAL YEARS
Item1997199819992000200120022003200420052006
(1)
School enrollment
12,74112,629 13,063 13,079 13,222 13,504 13,461 13,838 13,760 14,367
(2)
Rate of unemployment
3.1%2.9%3.7%3.4%4.8%5.9%6.6%4.7%4.9%4.6%
(3)
Population
36,72037,440 38,980 42,045 43,985 44,685 45,355 46,135 47,470 48,955
(4)
Personal income (thousands of dollars)
$572,162$612,462$642,219$687,178$699,540$711,677$758,326$782,702$832,921$889,041
(4)
Per capita personal income
$15,582$16,358$16,476$16,344$15,904$15,927$16,720$16,965$17,546$18,160
(5)
Housing units
One unit6,738 6,970 7,377 8,125 8,247 8,671 8,745 8,990 9,105 9,402
Two or more6,604 6,715 7,217 7,520 7,667 7,452 7,790 8,078 8,655 8,943
Mobile home or special2,209 2,208 2,204 2,212 2,302 2,144 2,474 2,421 2,346 2,407
Total housing units15,551 15,893 16,798 17,857 18,216 18,267 19,009 19,489 20,106 20,752
Sources:
(1) Auburn School District No. 408
(2) WA State Employment Security Department - average King County rate
(3) WA State Office of Fiscal Management
(4) Hebert Research; data available for the years 1995, 2000 and 2004 only, other years are city estimates
(5) City of Auburn planning department
FIGURE 17: POPULATION AND HOUSING TRENDS
Last Ten Fiscal Years
60,000
50,000
40,000
30,000
20,000
10,000
0
1997199819992000200120022003200420052006
PopulationTotal housing units
144
CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 18
MAJOR EMPLOYERS
CURRENT YEAR AND NINE YEARS AGO
20061997
PercentagePercentage
of Total Cityof Total City
EmployerProduct/serviceEmployeesRankEmployment (1)EmployeesRankEmployment
The Boeing CompanyAerospace4,200 111.7%9,689 134.0%
Muckleshoot Tribal EnterprisesGaming2,100 25.8%900 33.2%
Auburn School DistrictEducation1,995 35.5%1,453 25.1%
Green River Community CollegeEducation850 42.4%650 42.3%
Auburn Regional Medical CenterHospital625 51.7%575 62.0%
Social Security AdministrationGov't / public offices600 61.7%536 71.9%
Certainteed CorporationConstruction575 71.6% -
Emerald Downs RacetrackHorse racing500 81.4%600 5 -
Zones, Inc.Technology reseller500 91.4% -
City of AuburnCity government455 101.3%385 91.4%
Federal Aviation AdministrationGov't / public Offices0.0%500 81.8%
General Services AdministrationFederal government -325 101.1%
TOTALS12,40034.42%15,61352.71%
Source: WA Employment Security Department
(1) Percentage of total city employment based on 2002 total employment numbers
FIGURE 18A: AUBURN EMPLOYMENT BASE
FIGURE 18B: AUBURN EMPLOYMENT BASE PERCENTAGE OF
PERCENTAGE OF TOP EMPLOYER COMPARED TO ALL
TOP 10 EMPLOYERS COMPARED TO ALL EMPLOYERS
Last Ten Fiscal Years
EMPLOYERS
Last Ten Fiscal Years
100%
100%
80%
80%
Top 10 employers
60%
Top employer
60%
All employers
40%
All employers
40%
20%
20%
0%
0%
19972006
19972006
145
CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 19
STAFFING LEVELS BY DEPARTMENT
LAST TEN FISCAL YEARS
1997199819992000200120022003200420052006
Department
23333344810
Mayor
66666777715
Human resources
19202525262728282123
Finance
77910111212131415
Municipal court
10111113131313131313
Legal
14121212121331313225
Planning
103103107110112114115115117118
Police
74767678788181818282
Fire
55565862626248494848
Public works
30333434343537373636
Parks & recreation
11131313131313131111
Street
13131314141416161616
Water
6667777688
Sewer
7777777799
Storm utility
6666662222
Solid waste
5543333300
Airport
6777777766
Cemetery
5666666666
Golf course
8988881010109
Equipment rental
000000001011
Information services
387399411424428438447448456463
TOTAL
FIGURE 19: STAFFING LEVELS
BY TYPE OF SERVICE
Last Ten Fiscal Years
140
120
1997
1998
100
1999
2000
80
2001
2002
60
2003
2004
40
2005
2006
20
-
146
CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 20
OPERATING INDICATORS BY DEPARTMENT
LAST TEN FISCAL YEARS
1997199819992000200120022003200420052006
Planning
Commercial permits487414432471431434337217240248
Commercial construction value ($1,000's)$40,423$94,650$93,971$75,011$74,924$56,257$50,269$77,121$71,047$63,658
Residential permits321610361583422421583766604485
Residential construction value ($1,000's)$44,176$69,420$22,961$65,077$65,326$55,108$89,415$155,551$112,125$61,872
Police
Crimes:
Arson18 36 28 31 35 46 45 43 33 36
Assault113 133 125 139 143 169 145 135 168 158
Burglary562 543 581 541 686 578 596 861 623 686
DUI141 190 198 150 204 170 189 240 218 158
Homicide1 2 - 2 - 3 2 1 1 -
Narcotics287 340 426 628 606 499 506 399 472 493
Rape26 27 19 28 19 33 32 24 13 24
Robbery84 77 82 65 69 68 69 91 85 122
Theft2,638 2,479 2,412 2,273 2,300 2,243 2,082 2,344 2,509 2,216
Theft - motor vehicle414 739 672 594 692 875 816 802 869 642
Traffic:
Non-criminal8,079 9,388 7,599 7,690 9,072 9,643 9,946 7,962 6,850 4,978
Parking1,280 1,296 1,555 1,802 1,803 2,188 1,821 1,827 2,140 3,965
Fire
Type of response:
Building78 77 81 92 103 101 114 107 94 98
Non-building178 263 184 275 236 260 305 249 198 238
Alarm systems390 417 515 496 562 511 486 497 474 524
Service308 397 390 352 387 370 465 493 493 618
Other703 689 537 673 747 819 917 940 870 979
First Aid4,346 4,487 4,510 4,815 4,902 5,177 5,155 5,562 5,679 5,616
Parks and Recreation
Athletic teams552 484 512 455 464 467 523 507 445 459
Recreation activities1,150 1,200 1,301 1,551 1,483 1,527 1,708 1,896 2,086 2,069
(1)
Golf course rounds
56,93653,795 55,672 56,527 53,864 53,967 41,753 45,336 47,501 43,454
(2)
Senior center visits
27,57327,712 29,778 31,949 29,572 32,121 31,418 32,103 35,308 35,381
Cultural activities51 81 118 117 56 88 55 56 56 58
(3)(4)
Museum audience served
8,00010,000 9,000 11,000 11,000 8,994 9,417 10,274 9,340 9,400
Cemetery burials295 302 291 300 301 277 272 271 277 277
Sources: Various city departments
(1) 2003 - Portion of golf course closed for two months
(2) 2002 - Museum actual service has increased; decline in count due to change in calculation method
(3) 2001 - Senior center had reduced programs and 16 additional closure dates to facilitate move to new facility
(4) 1998 & 2001 - Museum closed for renovations for several months
147
CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
CITY OF AUBURN, WASHINGTON
SCHEDULE 21
CAPITAL ASSET INDICATORS BY DEPARTMENT
LAST TEN FISCAL YEARS
1997199819992000200120022003200420052006
General City
Total area (square miles)20.520.521.021.022.622.7 22.8 22.8 23.3 23.4
Public Works
Miles of streets151151155155160166180180180 180
Number of streetlights2,4642,4642,6902,7902,7902,9342,9343,3553,410 3,575
Number of traffic signals n/a n/a n/a n/a n/a n/a n/a6672 72
Utilities
Number of services11,13711,13711,33011,54611,64512,01412,07712,14413,197 13,845
Miles of water mains221221221220243247252254278 279
Miles of sanitary sewers148148156156166149176177177 177
Miles of storm sewers n/a n/a n/a n/a n/a n/a n/a185190 195
Number of fire hydrants n/a n/a n/a n/a n/a n/a n/a2,2702,285 2,300
Public Safety
Number of fire stations333333333 3
Number of police stations222233222 2
Parks and Recreation
Total park acreage429 429 429 478 547 533 535 592 596596
Number of softball/baseball fields n/a n/a n/a n/a n/a n/a n/a19 1919
Number of soccer/football fields n/a n/a n/a n/a n/a n/a n/a3 33
Number of playgrounds n/a n/a n/a n/a n/a n/a n/a25 2930
Sources: Various city departments
148
CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
Prepared by:
Shelley Coleman
Finance Director
Shawn Hunstock
Assistant Finance Director
Lanny Petitjean
Senior Accountant
Sandra Jurich
Accounting Supervisor
Karen Jester
Utility & Accounting Services Manager
Dawna Truman
Financial Planning Manager
Centura Grey
Senior Accountant
Consuelo Rogel
Financial Analyst
Sue Schack
Finance Secretary
149
CITY OF AUBURN: 2006 CAFR STATISTICAL SECTION
150