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September 27, 2021 - 5:30 P M
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I .C A L L TO O R D E R
I I .V I RT UA L PA RT I C I PAT I O N L I NK
A .Virtual Participation L ink
The A uburn City Council Study Session scheduled for Monday, September 27, 2021
at 5:30 p.m. will be held virtually and telephonically. To attend the meeting virtually
please click one of the below links, enter the meeting I D into the Z oom app, or call into
the meeting at the phone number listed below.
P er Governor I nslee's Emergency P roclamation 20-05 and 20-28 et. seq. and City of
A uburn Resolution No. 5581, City of A uburn has designated meeting locations as
“virtual” for all Regular, S pecial and Study Session Meetings of the City Council and for
the Committees, Boards and Commissions of the City.
The link to the Virtual Meeting or phone number to listen to the Council Meeting is:
J oin from a P C, Mac, iPad, iP hone or A ndroid device:
P lease click this UR L to join. https://us06web.zoom.us/j/89634600302
Or join by phone:
253 215 8782
877 853 5257 (Toll F ree)
Webinar I D: 896 3460 0302
B .Roll Call
I I I .A NNO UNC E ME NT S R E P O RT S A ND P R E S E NTAT I O NS
I V.A G E ND A I T E MS F O R C O UNC I L D I S C US S I O N
A .Ordinance No. 6834 (Hinman)(10 minutes)
A n Ordinance relating to the membership of the Auburn J unior City Council, and
amending S ection 2.07.040, 2.07.050, 2.07.060, 2.07.070, and 2.07.080 of the
A uburn City Code
Page 1 of 79
B .Ordinance No. 6835 (Gaub)(5 Minutes)
A n Ordinance relating to abandoned utility services and clarifying the process for
reestablishing utility services, amending Sections 13.06.140 and 13.20.235 of the
A uburn City Code
C.S idewalk Repair Program (Gaub)(15 Minutes)
D.2nd Quarter 2021 F inancial Report (T homas)(15 Minutes)
V.C O MMUNI T Y W E L L NE S S D I S C US S I O N I T E MS
A .Resolution No. 5622 (Tate)(10 Minutes)
A Resolution approving the South K ing Housing and Homelessness 2022 Work Plan
and 2022 Operating B udget
V I .O T HE R D I S C US S I O N I T E MS
V I I .NE W B US I NE S S
V I I I .A D J O UR NME NT
Agendas and minutes are available to the public at the City Clerk's Office, on the City website
(http://www.auburnwa.gov), and via e-mail. Complete agenda packets are available for review
at the City Clerk's Office.
Page 2 of 79
AGENDA BILL APPROVAL FORM
Agenda Subject:
Ordinance No. 6834 (Hinman)(10 minutes)
Date:
September 22, 2021
Department:
Administration
Attachments:
Jr. Council Ordinance
Budget Impact:
Current Budget: $0
Proposed Revision: $0
Revised Budget: $0
Administrativ e Recommendation:
For discussion only.
Background for Motion:
The Auburn Junior City Council finds the current requirement of alternates for every position
to be excessive.
Background Summary:
The Auburn Junior City Council will be implementing other ways for recruitment and
sustainability that will be more effective and provide for better connections with the youth in
and around Auburn.
Rev iewed by Council Committees:
Councilmember:DaCorsi Staff:Hinman
Meeting Date:September 27, 2021 Item Number:
Page 3 of 79
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Ordinance No. 6834
September 14, 2021
Page 1 of 6 Rev. 2020
ORDINANCE NO. 6834
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, RELATING TO THE
MEMBERSHIP OF THE JUNIOR CITY COUNCIL, AND
AMENDING SECTION 2.07.040, 2.07.050, 2.07.060, 2.07.070,
AND 2.07.080 OF THE AUBURN CITY CODE
WHEREAS, the Auburn Junior City Council (AJCC) was established to serve as an
advisory body to the Auburn city council, other city boards, commissions and city staff on youth
aspects of all city functions; and
WHEREAS, the AJCC consist of nine members and nine alternate members who are
students from various Auburn and Muckleshoot Indian Tribe middle schools and high schools; and
WHEREAS, at any meeting of the AJCC, the alternate members act as members for all
purposes except they may not vote; and
WHEREAS, if a member position becomes vacant, or a member fails to attend a meeting,
an alternate member may be appointed to serve in the member’s place; and
WHEREAS, members and alternate members serve for two year terms, and five members
are required to establish a quorum at AJCC meetings; and
WHEREAS, it is the desire of the AJCC to eliminate the alternate member positions and
to limit the AJCC to just nine members.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON, DO ORDAIN as follows:
Section 1. Amendment to City Code. Sections 2.07.040, 2.07.050, 2.07.060,
2.07.070 and 2.07.080 of the Auburn City Code are amended to read as shown in Exhibit A.
Section 2. Implementation. The Mayor is authorized to implement those
administrative procedures necessary to carry out the directives of this legislation.
Page 4 of 79
--------------------------------
Ordinance No. 6834
September 14, 2021
Page 2 of 6 Rev. 2020
Section 3. Severability. The provisions of this ordinance are declared to be separate
and severable. The invalidity of any clause, sentence, paragraph, subdivision, section, or portion
of this ordinance, or the invalidity of the application of it to any person or circumstance, will not
affect the validity of the remainder of this ordinance, or the validity of its application to other
persons or circumstances.
Section 4. Effective date. This Ordinance will take effect and be in force five days
from and after its passage, approval, and publication as provided by law.
INTRODUCED: _______________
PASSED: ____________________
APPROVED: _________________
____________________________
NANCY BACKUS, MAYOR
ATTEST:
____________________________
Shawn Campbell, MMC, City Clerk
APPROVED AS TO FORM:
____________________________
Kendra Comeau, City Attorney
Published: ____________________
Page 5 of 79
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Ordinance No. 6834
September 14, 2021
Page 3 of 6 Rev. 2020
EXHIBIT A
2.07.040 Membership.
A. The Auburn junior city council shall consist of nine members and nine alternate members.
The members and the alternate members shall be appointed by the mayor, and confirmed by the
city council from among students who submit a completed application. The nomination of
members and alternates shall be based upon consideration of criteria including: interest in
government, positive participation in civics classes, academic accomplishments, involvement in
school and community activities and other factors that identify a prospective member as a
valuable contributor to the Auburn junior city council. Those considering prospective members,
making nominations and appointing or confirming members to the junior city council shall
endeavor to include diverse members of the city’s population, including one or more
representatives of the Muckleshoot Indian Tribe.
B. In the process of nominating members and alternate members to the junior city council, those
nominating such members shall strive to seek representation of various schools, and to the extent
reasonably possible, assemble a slate consisting of a member and an alternate from each of the
four high schools and the four middle schools, and one member and alternate member at large, or
such other strategy representing various schools so that their membership represents a diverse
cross section of the student population of middle schools and high schools in the city.
C. All students on the junior city council shall be residents of the city of Auburn, and shall be
residents of the city during their entire term of office. If a student is a resident of the city of
Auburn but attends a school located outside the city, e.g., Thomas Jefferson High School, such
student would be eligible to participate on the junior city council, if selected.
D. The junior council members and alternate members shall serve without compensation.
E. Each member and alternate member shall serve a term of two years. Interested students shall
submit a completed application that includes a letter of recommendation from the principal of the
school they attend and one teacher or counselor to the mayor. The mayor and city council will
appoint and confirm new members and alternates to fill the expiring terms on the Auburn junior
city council. The city council may remove an Auburn junior city council member or alternate
member at any time if the city council determines that member is not fulfilling their
responsibilities to the satisfaction of the city council. Members and alternate members of the
junior city council who fail to attend two consecutive regular meetings of the junior city council
without being excused by the chairperson, or excused by a majority of the membership of the
junior city council, shall forfeit their positions on and be removed from the junior city council.
F. In the event of a vacancy on the junior city council, an alternate member who attends the
same school as the vacating member shall be appointed to fill the unexpired term of the vacating
member. The mayor shall appoint, subject to confirmation by the city council, the alternate
member to replace the vacating member. If an alternate is unavailable, unwilling, or unsuitable,
Page 6 of 79
--------------------------------
Ordinance No. 6834
September 14, 2021
Page 4 of 6 Rev. 2020
as determined by the mayor, to fill the vacancy, the mayor and city council shall solicit
nominations from the school principals and shall appoint and confirm a new member to fill the
unexpired term of that Auburn junior city council member; provided, that the junior city council
may also nominate members to fill the unexpired term vacancies. Unless the appointed
replacement member is replacing the at-large member of the junior city council, the appointed
replacement member shall be from the same school as the member being replaced. Notice must
be made to that school to solicit applications and nominations for the position to be refilled at
least 30 days before the appointment is intended to be made. A vacancy in an alternate member
position shall not be filled until the expiration of the term of the position.
G. All members of the Auburn junior city council shall serve until the mayor appoints alternate
members to fill their positions or their successors are duly appointed by the mayor and confirmed
by the city council.
H. The members will elect a chairperson from among themselves. The chairperson will be
elected annually at the first meeting following the beginning of the school year. The chairperson
will be allowed to vote on all matters.
I. A quorum of the junior city council shall consist of at least five members,including alternate
members appointed to serve for an absent or disqualified member, and a minimum of five
members must be present to vote on matters. Members who are aware that they will be
unavailable or unable to attend a meeting shall notify the mayor’s office. If a member is absent at
the time the chairperson calls roll at a meeting, the deputy mayor, or the chairperson if the
deputy mayor is absent, may appoint an alternate member in attendance at the meeting to serve
as a member and to vote. The alternate member shall serve as a member until adjournment of the
meeting.
J. The deputy mayor or designee shall serve as liaison to the junior city council, participating as
a nonvoting member of the junior city council, to encourage and counsel the members of the
junior city council in connection with their duties as members of the junior city council. (Ord.
6808 § 1, 2020; Ord. 6594 § 1, 2016; Ord. 6441 § 1, 2013.)
2.07.050 Term of office.
A. The term of office for the members and alternate members of the junior city council shall be
two years. Members and alternate members shall be students during their entire term. Middle
school students shall be selected for two-year terms from seventh grade classes, so they can
fulfill their full terms while attending the same school. High school students shall be selected for
two-year terms from ninth, tenth or eleventh grade classes, so they can fulfill their full terms
while attending the same school.
B. Terms of office shall run from September of the first year of appointment through August of
the second year of appointment; provided, that for the initial appointees to the junior city council,
five of the members shall be appointed for terms commencing upon appointment and
Page 7 of 79
--------------------------------
Ordinance No. 6834
September 14, 2021
Page 5 of 6 Rev. 2020
confirmation, and expiring at the end of August of the following year; and four of the members
shall be appointed for terms commencing upon appointment and confirmation, and expiring at
the end of August of that same year. Thereafter, members shall be appointed in staggered terms
for the full two years, commencing with the expiration of the term of those they succeed.
C. An additional two-year term for members and alternate members of the junior city council
may be allowed so long as the member will be a student during the entire additional term. (Ord.
6594 § 2, 2016; Ord. 6441 § 1, 2013.)
2.07.060 Responsibilities.
A. The Auburn junior city council shall be responsible for:
1. Holding regular public meetings at least once a month, pursuant to a regular agenda, and to
keep a written record of its proceedings which shall be a public record, all in accordance with
state law;
2. Serving as youth advisors to the city council and the city council’s various boards,
commissions and task forces;
3. Adopting bylaws for the regular operation of the junior council;
4. Providing outreach to the community in an effort to place youth issues before our citizens in a
positive manner; and
5. Forwarding to the city council copies of the minutes of its meetings, to be delivered along
with an oral report by the deputy mayor or designee describing the junior city council meetings
and activities.
B. Members and alternate members of the junior city council are encouraged to attend meetings
of the city council as well as meetings of the various boards and commissions of the city. (Ord.
6594 § 3, 2016; Ord. 6441 § 1, 2013.)
2.07.070 Meetings.
A. The regular meetings of the junior city council shall be held at least once per month at a
regularly scheduled date and time, and shall be held in the Auburn City Hall or at a location as
published in the meeting notice.
B. The chairperson shall preside over the meetings of the junior city council. In the absence of
the chairperson at a meeting, the members of the junior city council shall select a member of the
junior city council to preside over such meeting.
Page 8 of 79
--------------------------------
Ordinance No. 6834
September 14, 2021
Page 6 of 6 Rev. 2020
C. All meetings of the junior city council shall be open to the public, except as provided by law.
D. In the meetings of the junior city council there shall be the opportunity for public comment.
Such public comment shall usually be limited to three minutes per person; provided, that the
chairperson may, in their discretion, allow more time.
E. Members of the junior city council shall display mutual courtesy, patience and appropriate
behavior in all meetings of the junior city council, and in any interactions with city staff.
F. Robert’s Rules of Order, Newly Revised Edition, shall be used as the basis for parliamentary
procedure at all meetings of the Auburn junior city council and any of its subcommittees.
G. Any action taken by the junior city council shall be reduced to writing and shall be forwarded
to the Auburn city council, via appropriate city staff.
H. Alternate members to the junior city council shall act as members of the council for all
purposes except they may not vote, unless appointed to serve in the place of an absent member.
Alternate members are required to attend all council meetings, unless excused. (Ord. 6808 § 2,
2020; Ord. 6594 § 4, 2016; Ord. 6441 § 1, 2013.)
2.07.080 Subcommittee structure.
A. The junior city council may informally divide its members into subcommittees to consider
different topics of interest, or into subcommittees that it deems helpful to its tasks.
B. The subcommittees will meet on an as-needed basis.
C. The subcommittees shall consist of at least three members of the junior city council, but shall
consist of less than a quorum of the junior city council (less than five members). If a member is
absent from a committee meeting, the present members may appoint an alternate member in
attendance to serve as a committee member and to cast a vote. Once the committee meeting is
commenced, the alternate member shall serve as a committee member until adjournment of the
meeting.
D. Any discussions or recommendations of any subcommittees shall be communicated to and
shared with the full junior city council.
E. The subcommittees shall not constitute legislative or agency bodies so as to trigger the
requirement that the subcommittees comply with the Washington State Open Public Meetings
Act (Chapter 42.30 RCW). (Ord. 6594 § 5, 2016; Ord. 6532 § 2, 2014; Ord. 6441 § 1, 2013.)
Page 9 of 79
AGENDA BILL APPROVAL FORM
Agenda Subject:
Ordinance No. 6835 (Gaub)(5 Minutes)
Date:
September 20, 2021
Department:
Public Works
Attachments:
Ordinance No. 6835
Exhibit A
Exhibit B
Budget Impact:
Current Budget: $0
Proposed Revision: $0
Revised Budget: $0
Administrativ e Recommendation:
For discussion only.
Background for Motion:
Background Summary:
This ordinance clarifies under what conditions a property is deemed to have discontinued
water and sewer service.
When the building on a property is demolished, the water and sewer service to the building is
disconnected and billing for water and sewer ceases. Current Water Code ACC 13.06.140
and Sewer Code ACC 13.20.235 defines “disconnection” as removal of the water meter. The
date of disconnection is important because the City Code authorizes that all connection fees
and charges will be owing to reinstate water and sewer service that has been discontinued for
5 years or more. The rationale is that the customer has not contributed to the installation,
operation, maintenance, repair, and replacement of the water system during that 5-year or
longer period, and therefore should be treated the same as a new customer.
The proposed Ordinance No. 6835 adds “locking off” the water meter at the customer’s
request, rather than removing it, to the definition of disconnection. The customer then can use
the existing water meter in the future upon redevelopment of the property. Water and sewer
billing would cease, and all fees and charges would only be owing if the meter remains locked
off for 5 years or more.
Rev iewed by Council Committees:
Councilmember:Stearns Staff:Gaub
Meeting Date:September 27, 2021 Item Number:
Page 10 of 79
Page 11 of 79
--------------------------------
Ordinance No. 6835
September 17, 2021
Page 1 of 2 Rev. 2018
ORDINANCE NO. 6835
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, RELATING TO ABANDONED
UTILITY SERVICES AND CLARIFYING THE PROCESS
FOR REESTABLISHING UTILITY SERVICES, AMENDING
SECTIONS 13.06.140 AND 13.20.235 OF THE AUBURN
CITY CODE
WHEREAS, utility connection fees are collected by the City to provide public
utility services in a coordinated and efficient manner; and
WHEREAS, properties that have discontinued water, sewer, and/or storm water
service for a period of five years or longer have not contributed to the installation,
operation, maintenance, repair, and replacement of the public utility systems; and
WHEREAS, in consideration of the installation, operation, maintenance, repair,
and replacement of the public utility systems, reestablishment of utility connections after
a period of five or more years will require new application and payment before the City
reconnects the utility service.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON, DO ORDAIN as follows:
Section 1. Amending City Code Section. Section 13.06.140 to the Auburn
City Code is amended to read as shown in Exhibit A.
Section 2. Amending City Code Section. Section 13.20.235 to the Auburn
City Code is amended to read as shown in Exhibit B.
Section 3. Implementation. The Mayor is authorized to implement those
administrative procedures necessary to carry out the directives of this legislation.
Page 12 of 79
--------------------------------
Ordinance No. 6835
September 17, 2021
Page 2 of 2 Rev. 2018
Section 4. Severability. The provisions of this ordinance are declared to be
separate and severable. The invalidity of any clause, sentence, paragraph, subdivision,
section, or portion of this ordinance, or the invalidity of the application of it to any person
or circumstance, will not affect the validity of the remainder of this ordinance, or the validity
of its application to other persons or circumstances.
Section 5. Effective date. This Ordinance will take effect and be in force five
days from and after its passage, approval, and publication as provided by law.
INTRODUCED: _______________
PASSED: ____________________
APPROVED: _________________
____________________________
NANCY BACKUS, MAYOR
ATTEST:
____________________________
Shawn Campbell, MMC, City Clerk
APPROVED AS TO FORM:
____________________________
Kendra Comeau, City Attorney
Published: ___________________
Page 13 of 79
EXHIBIT A
13.06.140 Abandoned services.
A. A water service is considered to be disconnected when the city has locked off or
removed the meter and service billing is stopped. The date of disconnect will be
considered the date that service billing stops. Water service is abandoned when it has
been disconnected for a period of five or more years.
B. When new building(s) are to be erected on the site of existing building(s) and it is
desired to increase the size or change the location of the existing service connection or
to install a new service connection for the new building(s), the owner will apply to
disconnect the existing service connection and to install the new service connection(s),
and will pay all fees and charges for a new service connection as provided in the city’s
fee schedule. In determining system development charges owed for the new, upsized,
or relocated service connection, the city may credit the owner for the ERUs associated
with the existing service connection that is being replaced except for abandoned water
services for which no credit will be applied.
C. To reestablish service to a property or building with an abandoned water service, the
property or building owner will apply and pay for a new water service connection as
defined in the fee schedule, with no credit for any previous fees and charges paid.
D. When service connection of any premises on an unpaved street does not exceed
one inch in size and the same does not come from the main in front of the premises, the
city shall, when a main is laid by the city in front of the premises, after notifying the
owner or tenant thereof, transfer the service connection to the new main without charge
for such portion as is on public property, and at the same time cut out the old service
connection.
E. When a new main is laid in any street, owners of premises on the street, or within
one-half block on side streets, who are being supplied with city water from a private
main or a connection to a private service shall make application for service and shall
connect up with a separate service connection to the main in front of premises. (Ord.
6724 § 1 (Exh. A), 2019; Ord. 5849 § 1, 2004; Ord. 5216 § 1, 1999; Ord. 4878 § 3,
1996.)
Page 14 of 79
EXHIBIT B
13.20.235 Abandoned sewer services.
A. A sewer service is considered disconnected when the city has locked off or removed
the water meter has been removed by the city, the side sewer is capped, and service
billing stopped. The date of disconnect will be considered the date that service billing
stops. A sewer service is abandoned when it has been disconnected for a period of five
or more years.
B. To reestablish service to a property or building with an abandoned sewer service,
the property or building owner will apply and pay for a new sewer service connection as
defined in the fee schedule, with no credit for any previous fees and charges paid. (Ord.
6724 § 2 (Exh. B), 2019.)
Page 15 of 79
AGENDA BILL APPROVAL FORM
Agenda Subject:
Sidewalk Repair Program (Gaub)(15 Minutes)
Date:
September 21, 2021
Department:
Public Works
Attachments:
Sidewalk Repair Program Pres entation Slides
Budget Impact:
Current Budget: $0
Proposed Revision: $0
Revised Budget: $0
Administrativ e Recommendation:
For discussion only.
Background for Motion:
Background Summary:
Pursuant to Auburn City Code, Chapter 12.66, property owners are responsible for the repair
of public sidewalks damaged by vegetation located on their property. When the City is
notified of a sidewalk that has been damaged by privately owned vegetation, the City provides
a temporary repair, then reaches out to property owners to inform them that vegetation
(usually trees) located on their property have damaged the sidewalk, and that they are
required to remove the tree and replace the damaged sidewalk. Some property owners face
difficulties in finding a contractor that will agree to do such a small sidewalk replacement
project, or if they find one, the cost may be prohibitive. City staff are proposing a new
program that would help property owners address these issues. The program would give
property owners whose vegetation has damaged a City sidewalk the option to pay a fee to the
City and have the City replace the sidewalk as part of a future annual sidewalk repair and
accessibility project. The fee would be set annually based on past and forecasted bid prices
and be based on the area of sidewalk requiring replacement. It is anticipated that the property
owner would benefit from paying for the replacement through the fee program instead of
hiring a contractor directly because the City’s project includes a much higher quantity of
repairs that are expected to result in lower unit costs. The program fees will be included in the
proposed 2022 fee schedule and budget amendment 4 will propose to include the estimated
fee revenue and program expenditures beginning in the 2022 capital program.
Rev iewed by Council Committees:
Councilmember:Stearns Staff:Gaub
Meeting Date:September 27, 2021 Item Number:
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AGENDA BILL APPROVAL FORM
Agenda Subject:
2nd Quarter 2021 Financial Report (Thomas)(15 Minutes)
Date:
September 21, 2021
Department:
Finance
Attachments:
Q2 2021 Financial Report
Budget Impact:
Administrativ e Recommendation:
For discussion only.
Background for Motion:
Background Summary:
The financial report summarizes the general state of Citywide financial affairs and highlights
significant items or trends that the City Council should be aware of. The attachment provides
the year-to-date through June 2021 status report based on financial data available as of
August 11, 2021. Sales tax information represents business activity that occurred through
April 2021.
Rev iewed by Council Committees:
Councilmember:Baggett Staff:Thomas
Meeting Date:September 27, 2021 Item Number:
Page 27 of 79
Quarterly Financial Report Through June 2021
General Fund Summary
$12.0
$8.9
$7.8
$2.1
$0.4 $1.0
$3.4
$0.9
$24.1
$11.2
$5.0
$0.3
$12.2 $11.6
$10.3
$0.8 $1.2
$4.2
$1.0
$22.1
$8.2
$5.0
$0.1
$7.5
PropertyTaxesSalesTaxesOtherTaxesIntergovernmental(Grants, etc.)DevelopmentService FeesCulture &RecreationOther Fees& ChargesOtherRevenuesPersonnelSupplies& ServicesOtherExpendituresTransfersOutRevenues Expenditures
$0
$10
$20
$30
Millions2021
Budget
2021
Actuals
(Favorable)
2021
Actuals
(Unfavorable)
General Fund Revenues and Expenditures
(Through June 2021)$36.5 $40.6$48.8
$35.4
Total
Revenues
Total
Expenditures
$0
$10
$20
$30
$40
$50
$60
Millions$0.7 $0.9
$1.6 $2.0 $1.8
$2.7
$0.6
$2.5
$15.8
$1.8
$6.8
$1.9 $1.5
$0.5 $0.8
$1.3 $1.8 $1.6 $2.4
$0.3
$2.3
$14.4
$1.7
$5.4
$1.9 $1.0
Council& MayorAdministrativeServicesHumanResourcesFinanceCity AttorneyCommunityDevelopmentCommunity &Human ServicesJail - SCOREPolicePublicWorksParks, Arts& RecreationStreetsNon-Departmental$0
$5
$10
$15
$20
Millions2021
Budget
2021
Actuals
(Favorable)
2021
Actuals
(Unfavorable)
General Fund Expenditures by Department
(Through June 2021)
1 Page 28 of 79
Quarterly Financial Report Through June 2021 2
General Fund 2020
Summary of Sources and Uses Annual YT D YTD YTD
Budget Budget Actual Actual Amount
Operating Revenues
Property Tax 6 22,842,300$ 11,970,400$ 12,212,669$ 11,668,417$ 242,269$ 2.0 %
Retail Sales Tax 3, 6-8 16,947,000 7,802,200 10,277,635 8,371,194 2,475,435 31.7 %
Affordable Housing Sales Tax Credit 123,700 61,850 59,038 59,145 (2,812)(4.5)%
Sales Tax - Pierce County Parks 99,700 46,800 62,073 50,476 15,273 32.6 %
Criminal Justice Sales Tax 2,034,000 967,500 1,209,358 1,079,425 241,858 25.0 %
Brokered Natural Gas Tax 130,000 73,900 91,230 94,884 17,330 23.5 %
City Utilities Tax 3, 8-10 6,471,400 3,104,600 2,974,962 2,180,959 (129,638)(4.2)%
Admissions Tax 10 320,000 160,002 39,724 166,532 (120,278)(75.2)%
Electric Tax 8-10 3,723,200 2,043,500 1,979,127 2,281,940 (64,374)(3.2)%
Natural Gas Tax 8-10 1,116,900 658,000 709,535 832,661 51,535 7.8 %
Cable Franchise Fee 876,900 438,450 456,138 452,191 17,688 4.0 %
Cable Utility Tax 960,000 480,000 481,359 576,902 1,359 0.3 %
Cable Franchise Fee - Capital 60,000 30,000 29,237 31,363 (763)(2.5)%
Telephone Tax 8-10 765,400 377,100 372,126 535,213 (4,974)(1.3)%
Solid Waste Tax (external)8-10 112,500 56,280 109,922 96,518 53,642 95.3 %
Leasehold Excise Tax 210,000 185,000 199,047 184,562 14,047 7.6 %
Gambling Excise Tax 11 307,000 153,500 15,897 75,986 (137,603) (89.6)%
Taxes sub-total 57,100,000$ 28,609,082$ 31,279,075$ 28,738,370$ 2,669,993$ 9.3 %
Business License Fees 11-12 385,400$ 136,600$ 124,247$ 134,580$ (12,353)$ (9.0)%
Building Permits 12-13 858,400 330,700 725,180 334,542 394,480 119.3 %
Other Licenses & Permits 3 785,600 405,500 716,721 446,956 311,221 76.7 %
Intergovernmental (Grants, etc.)14-15 4,435,120 2,067,295 10,344,584 2,843,082 8,277,289 400.4 %
Charges for Services:15-17
General Government Services 15 3,474,060 1,737,030 1,663,296 1,426,006 (73,734)(4.2)%
Public Safety 15-16 929,900 464,950 689,130 594,800 224,180 48.2 %
Development Services Fees 15-16 896,100 449,800 790,126 546,598 340,326 75.7 %
Culture and Recreation 15-17 2,072,630 1,029,600 1,218,933 676,867 189,333 18.4 %
Fines and Penalties 17-18 722,200 372,800 250,177 357,399 (122,623) (32.9)%
Fees/Charges/Fines sub-total 14,559,410$ 6,994,275$ 16,522,394$ 7,360,830$ 9,528,119$ 136.2 %
Interest and Investment Earnings 19 138,800$ 69,400$ 2,412$ 238,607$ (66,988)$ (96.5)%
Rents and Leases 19 754,600 423,000 407,597 261,689 (15,403)(3.6)%
Contributions and Donations 19 28,000 14,000 1,973 15,868 (12,027)(85.9)%
Other Miscellaneous 19 217,800 127,231 136,764 122,154 9,533 7.5 %
Transfers In 162,000 162,000 162,000 2,081,527 0 0.0 %
Insurance Recoveries - Capital & Operating 100,000 87,500 269,284 45,568 181,784 207.8 %
Other Revenues sub-total 1,401,200$ 883,131$ 980,030$ 2,765,413$ 96,899$ 11.0 %
Total Operating Revenues 73,060,610$ 36,486,488$ 48,781,499$ 38,864,612$ 12,295,010$ 33.7 %
Operating Expenditures
Council & Mayor 1,375,222$ 699,500$ 549,433$ 479,839$ 150,067$ 21.5 %
Administration 1,473,404 892,935 814,249 1,256,792 78,686 8.8 %
Human Resources 2,160,531 1,067,200 877,198 796,147 190,002 17.8 %
Municipal Court & Probation 3,160,261 539,231 452,887 442,236 86,344 16.0 %
Finance 3,833,612 1,953,500 1,783,560 1,563,871 169,940 8.7 %
City Attorney 3,568,313 1,777,400 1,595,729 1,192,459 181,671 10.2 %
Community Development 5,529,908 2,697,000 2,359,130 2,108,230 337,870 12.5 %
Community & Human Services (Comm Devel)1,214,797 604,000 330,064 432,837 273,936 45.4 %
Jail - SCORE 5,021,600 2,510,800 2,282,550 2,282,550 228,250 9.1 %
Police 30,884,021 15,834,017 14,366,325 14,044,553 1,467,692 9.3 %
Public Works 3,409,062 1,766,800 1,720,035 1,884,597 46,765 2.6 %
Parks, Arts & Recreation 13,943,608 6,838,600 5,378,311 5,415,668 1,460,289 21.4 %
Streets 4,092,068 1,934,200 1,854,084 1,708,356 80,116 4.1 %
Non-Departmental 3,450,270 1,492,485 1,033,325 926,323 459,160 30.8 %
Total Operating Expenditures 83,116,677$ 40,607,668$ 35,396,881$ 34,534,458$ 5,210,786$ 12.8 %
Page
Ref
2021 2021 YTD Budget vs. Actual
Favorable (Unfavorable)
Percentage
2 Page 29 of 79
Quarterly Financial Report Through June 2021 3
Executive Summary
This report provides an overview of the City’s overall financial position for the fiscal period ending
June 30, 2021, reflecting financial data available as of August 11, 2021.
General Fund:
Due to the COVID-19 pandemic, some General Fund revenues are lower than the pre-pandemic
levels due to the economic impact the pandemic has had at the local and regional level. In late
March, both King and Pierce counties advanced to Phase III of the state’s Healthy Washington
Roadmap to Recovery plan. Phase III allowed businesses to have indoor dining occupancy up to
50%; retail, fitness and competitive sports at 50% occupancy; and indoor entertainment venues
like theaters, concerts, museums, bowling alleys, cardrooms, zoos, etc. were allowed to reopen
with restrictions. At the end of June, Washington state reopened under the Washington Ready
plan. All industry sectors previously covered by the Roadmap to Recovery or the Safe Start plan
(with limited exceptions) were allowed to return to usual capacity and operations. Therefore, at
the end of the second quarter of 2021 there were additional changes in business occupancy
allowances and most restrictions had been lifted.
Note: In 2020 to help close the revenue gap due to the COVID-19 pandemic, the City
implemented several short-term policy changes in 2020. Effective January 1, 2021, all of those
policy changes were discontinued.
Overall, General Fund revenues collected through the first half of 2021 totaled $48.8 million as
compared to a budget of $36.5 million.
Notable variances to budget include:
• Retail Sales Tax: The sales tax report through June 2021 (which is provided as an
attachment to this report) reflects amounts remitted to the City of Auburn based on
sales from November 2020 through April 2021. Total sales tax revenue collected
through June 2021 totaled $10.3 million and was $1.9 million, or 22.8%, more than
what was collected through Q2-2020. Sales tax revenues collected through the first
half of 2021 exceeded pre-pandemic levels. The most notable increases in revenues
were seen in the automotive and retail trade categories, most likely due to pent up
demand. [pages 6-8]
• In November 2020, City Council approved Ordinance No. 6801 which increased the City
utility tax rate from 7.0% to 10.0% effective January 1, 2021. While 1.0% of utility tax
revenue continues to support the Arterial Street Preservation Fund, this change
increases General Fund tax revenues for Water, Sewer, Storm and Solid Waste
services from the previous 6.0% to 9.0%. City utility tax revenues through Q2-2021 were
$130,000 unfavorable to budget although they were $794,000 higher than the same
period last year. [pages 8-10]
• Other Licenses and Permits: Revenues in this category primarily consist of
excavation/construction permits, street and curb permits as well as plumbing permits.
Through the second quarter of 2021, these revenues totaled $717,000 and were
$311,000 favorable to budget. The majority of this favorability to budget was seen in
excavation/construction permit revenues.
3 Page 30 of 79
Quarterly Financial Report Through June 2021 4
• Building permit revenues collected through June 2021 totaled $725,000 and were
$394,000, or 119.3%, above budget. There were three significant commercial projects
in the City that contributed to higher than anticipated revenues this year, including the
replacement of two elementary schools. The total number of building permits issued
through June 2021 totaled 252, which is 32 (14.5%) more than the number issued
through Q2-2020. [pages 12-13]
• Intergovernmental revenues collected through the second quarter of 2021 totaled $10.3
million and were $8.3 million favorable to budget, primarily due to ARPA (American
Rescue Plan Act) funds. ARPA is the latest in a series of COVID-19 related relief and
economic stimulus packages established by the legislators. The City received $7.4
million in ARPA money in May 2021. The majority of the favorable variance to budget
in this category is due to this unbudgeted stimulus money. The ARPA spending plan is
being presented to Council in September in Ordinance No. 6832. In addition, the City of
Auburn was one of seven cities in the state of Washington that received temporary
Streamlined Sales Tax Mitigation monies in 2021. The City of Auburn received an
unbudgeted payment of $1.0 million in June 2021. [pages 14-15]
General Fund expenditures through Q2-2021 totaled $35.4 million compared to a budget of $40.6
million, representing a 12.8% favorable variance to budget. All departments operated within their
allocated quarterly budget through the second quarter of 2021.
Street Funds:
The City’s three street funds are special revenue funds wherein the revenue sources and
expenditures are legally restricted. These funds are used for street capital construction projects,
as well as local and arterial street repair and preservation projects. Historically, the majority of
expenditures in all three street funds occur during the second half of the year when weather
conditions are optimal for pavement construction. Variances in budget and actuals between years
are generally due to the schedule and level of activity on projects in the fund, and the timing of
grant reimbursements and other funding.
YTD Budget
$36.5 M
YTD Budget
$40.6 M
YTD Actuals
$48.8 M
YTD Actuals
$35.4 M
$0 $5 $10 $15 $20 $25 $30 $35 $40 $45 $50 $55 $60
Revenues
Expenditures
$ Millions
General Fund
Revenues vs. Expenditures Through June 2021
4 Page 31 of 79
Quarterly Financial Report Through June 2021 5
Through the second quarter of 2021, Arterial Street Fund revenues totaled $605,000 as
compared to collections of $353,000 through June 2020, while expenditures totaled $1.8 million
as compared to expenditures of $672,000 through the second quarter of 2020. [pages 22–23]
Local Street Fund revenues of $297,000 compare to collections of $1.0 million through June
2020. Expenditures in the first quarter were $163,000 as compared with $428,000 through the
second quarter of 2020. [pages 24–25]
Lastly, Arterial Street Preservation Fund revenues totaled $1.5 million through June 2021,
while expenditures totaled $1.5 million versus $640,000 through last June. [pages 26–27]
Enterprise Funds:
The City’s enterprise funds account for operations with revenues primarily provided from user
fees, charges or contracts for services.
The Water Fund ended the second quarter of 2021 with operating income of $1.3 million, nearly
identical to the same period last year. [page 29]
The Sewer Fund had operating income of $509,000 through June 2021 versus $631,000 in the
same period of 2020. Increased consumption revenues and decreased debt service payments
were offset by increased personnel costs and interfund utility taxes. [page 30]
Through June 2021 the Stormwater Fund had operating income of $1.1 million compared to
$1.4 million through June of 2020; this variance is largely due to increased personnel costs, fleet
and support costs, and interfund utility taxes. [page 30]
The Solid Waste Fund had operating income of $8,000 through the second quarter compared to
operating income of $302,000 in the same period last year; higher service revenues were offset
by increased payments to the City’s primary solid waste vendor and interfund utility taxes. [pages
30-31]
The Airport Fund experienced operating income of $194,000 through June 2021, compared to
$260,000 in the same period last year. This variance is largely attributable to fuel inventory
purchases, as well as personnel, fleet and repairs and maintenance costs. [page 32]
The Cemetery Fund had operating income of $271,000 through June 2021, compared with an
operating loss of $7,000 in the same period last year. This increase in largely attributable to
increased sales revenues. [page 32]
Internal Service Funds:
Internal service funds provide services to other City departments and include functions such as
Insurance, Worker’s Compensation, Facilities, Innovation & Technology, and Equipment Rental.
No significant variances were reported in these funds in 2021. [page 32]
5 Page 32 of 79
Quarterly Financial Report Through June 2021 6
General Fund
Revenues
The combined total of property, sales/use, utility, gambling, and admissions taxes provides over
70% of all resources supporting general governmental activities. The following section provides
additional information on these sources.
Property Tax collections through Q2-2021 totaled $12.2 million and compares to a budget of
$12.0 million. As depicted in the graphic below, the majority of property taxes are collected
during the months of April and October, coinciding with the due dates for the County property tax
billings. The COVID-19 pandemic had minimal, if any, impact to property tax revenues.
Retail Sales Tax collections through the first half of 2021 totaled $10.3 million and reflects taxes
remitted to the City of Auburn based on sales from November 2020 through April 2021. Due to
the global pandemic, the 2021 retail sales tax revenue projection was reduced to account for
expected business closures and/or occupancy restrictions combined with a slower economy due
to higher than usual unemployment rates. Due to stronger than anticipated sales in several
categories including automotive, retail trade and services, sales tax revenues collected through
Q2-2021 were $2.5 million, or 31.7%, higher than budget.
$0.0
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
$14.0
$16.0
$18.0
$20.0
$22.0
$24.0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecMillionsProperty Taxes
2021 Budget
2021 YTD Actual
2020 Actual
6 Page 33 of 79
Quarterly Financial Report Through June 2021 7
Note: The increase in sales tax revenue from 2018 to 2019 was primarily due to a policy change
whereby sales tax on construction revenue stays in the General Fund starting in 2019. Of the
year-over-year increase in sales tax revenue depicted in the graphic above from 2018 to 2019,
$2.2 million of the $2.9 million increase was due to this policy change.
$0.0
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
$14.0
$16.0
$18.0
$20.0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecMillionsRetail Sales & Use Tax
2021 Budget
2021 YTD Actual
2020 Actual
$14.6 $14.9
$15.9
$18.8 $18.9
$10.3
$0.0
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
$14.0
$16.0
$18.0
$20.0
$22.0
2016 2017 2018 2019 2020 2021 YTDMillionsRetail Sales & Use Tax
Actuals
7 Page 34 of 79
Quarterly Financial Report Through June 2021 8
The following table breaks out the City’s retail sales taxes by major business sector.
Citywide retail sales tax revenue collected through Q2-2021 was $2.0 million, or 23.7%, more
than collections through Q2-2020. The business sectors that realized the greatest revenue
increase year-over-year were in automotive and retail trade.
Utility Taxes consist of interfund taxes on City utilities (Water, Sewer, Storm and Solid Waste)
and taxes on external utilities (Electric, Natural Gas, Telephone and Solid Waste). As noted on
page 3 of this report, City Council increased the City utility tax rate from 7.0% to 10.0% effective
in 2021. While 1.0% of this tax revenue continues to support the Arterial Street Preservation
Fund, this change increases General Fund tax revenues for Water, Sewer, Storm and Solid
Waste services from the previous 6.0% to 9.0%. This change is expected to provide an additional
$2.2 million in General Fund revenues in 2021.
2020 2021
Component Group Actual Actual Amount
Construction 1,226,576$ 1,467,364$ 240,788$ 19.6 %
Manufacturing 177,927 176,838 (1,089) (0.6)%
Transportation & Warehousing 53,860 181,775 127,915 237.5 %
Wholesale Trade 612,916 682,475 69,559 11.3 %
Automotive 1,564,519 2,186,225 621,706 39.7 %
Retail Trade 2,614,506 3,180,701 566,194 21.7 %
Services 1,993,221 2,314,579 321,358 16.1 %
Miscellaneous 127,667 168,429 40,762 31.9 %
YTD Total 8,371,194$ 10,358,386$ 1,987,192$ 23.7 %
Comparison of Retail Sales Tax Collections by Group
Through June
Change from 2020
Percentage
8 Page 35 of 79
Quarterly Financial Report Through June 2021 9
$0.0
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
$14.0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecMillionsUtility Tax
2021 Budget
2021 YTD Actual
2020 Actual
$10.0 $10.2 $9.9 $9.6
$11.4
$6.1
$0.0
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
$14.0
2016 2017 2018 2019 2020 2021 YTDMillionsUtility Tax Revenues
Actuals
9 Page 36 of 79
Quarterly Financial Report Through June 2021 10
The table below demonstrates the various utility tax revenues and show actuals
compared to budget.
An Admission Tax of 5.0% is placed on charges for general admission, season tickets, cover
charges, etc. Admission tax revenues collected through June 2021 totaled $40,000 and were
$120,000 unfavorable to budget. Due to COVID-19, some entertainment style businesses had not
reopened until the second quarter of 2021. The primary remitter of admission tax to the City of
Auburn is the Auburn Regal Cinema at the Outlet Collection mall. The theater was closed during
the first quarter of this year, and it is expected that admission revenues for Q2-2021 will be
remitted to the City in Q3-2021. Revenues collected in this category during the first half of the
year were predominately from admissions taxes collected from the Auburn Golf Course.
2020 2021 2021
Utility Tax Type YTD Actual YTD Budget YTD Actual Amount Amount
City Interfund Utility Taxes 2,180,959$ 3,104,600$ 2,974,962$ $ 794,003 36.4 % $ (129,638)(4.2)%
Electric 2,281,940 2,043,500 1,979,127 (302,814) (13.3)%(64,374) (3.2)%
Natural Gas 832,661 658,000 709,535 (123,126) (14.8)%51,535 7.8 %
Telephone 535,213 377,100 372,126 (163,087) (30.5)%(4,974) (1.3)%
Solid Waste (external)96,518 56,280 109,922 13,404 13.9 %53,642 95.3 %
YTD Total 5,927,291$ 6,239,480$ 6,145,671$ $ 218,380 3.7 % $ (93,809)(1.5)%
Through June 2021
Utility Tax by Type
2021 vs. 2020 Actual 2021 vs. Budget
Percentage Percentage
$0.0
$100.0
$200.0
$300.0
$400.0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecThousandsAdmission Tax
2021 Budget
2021 Actual
2020 Actual
10 Page 37 of 79
Quarterly Financial Report Through June 2021 11
Gambling Tax applies to all card games, punch board games, pull tabs, bingo games, raffles and
amusement games played within City limits. Due to COVID-19 occupancy limitations, some of
these establishments had not opened up for business until the later part of Q1-2021 and many
opened at a reduced capacity. While capacity limitations were lifted effective June 30, 2021, the
effects on gambling activity in the City will become evident in Q3-2021.
Licenses and Permits include business licenses, building permits, plumbing, electric and other
licenses and permit fees. Building permit fees and business licenses make up approximately
70% of the annual budgeted revenue in this category.
The City charges an annual fee of $100 for a Business License for each business that is located
within the City. The City typically sends out the renewals for the following year around December
of each year. Therefore, the majority of these revenues are collected in December for the
following year or in January in the current year. Business license revenues collected through Q2-
2021 totaled $124,000 and were $12,000, or 9.0%, unfavorable to budget.
$0.0
$100.0
$200.0
$300.0
$400.0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecThousandsGambling Tax
2021 Budget
2021 YTD Actual
2020 Actual
11 Page 38 of 79
Quarterly Financial Report Through June 2021 12
Building Permit revenues collected through June 2021 totaled $725,000 and were $394,000
favorable to budget. A total of 252 building permits were issued through Q2-2021 compared to
220 in Q2-2020, representing a 14.5% increase. Of the building permit revenues collected
through June, 63% were attributable to commercial projects and the remaining 37% were
predominately single family housing permits.
Major projects providing building permit revenues in the second quarter of 2021 include the Lea
Hill Elementary School replacement project, the Chinook Elementary School replacement project
and several single family houses in North Ridgeview Estates, the Huntington Woods and Forest
Glen housing developments.
$0
$50
$100
$150
$200
$250
$300
$350
$400
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecThousandsBusiness Licenses
2021 Budget
2021 YTD Actual
2020 Actual
$225 $163
$353
$336 $354
$124
$0
$50
$100
$150
$200
$250
$300
$350
$400
2016 2017 2018 2019 2020 2021 YTDThousandsBusiness License Revenues
Actuals
12 Page 39 of 79
Quarterly Financial Report Through June 2021 13
$0.0
$0.2
$0.4
$0.6
$0.8
$1.0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecMillionsBuilding Permits
2021 Budget
2021 Actual
2020 Actual
$2.0
$1.2
$0.9 $1.2 $0.8
$0.7
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
2016 2017 2018 2019 2020 2021 YTDMillionsBuilding Permits
Actuals
13 Page 40 of 79
Quarterly Financial Report Through June 2021 14
Intergovernmental revenues include grants and stimulus monies (direct and indirect federal,
state and local), revenue from the Muckleshoot Indian Tribe (MIT) compact as well as state
shared revenues. Collections through Q2-2021 totaled $10.3 million and were $8.3 million
favorable to budget expectations. Most of the favorable variance to budget was due primarily to
the unbudgeted receipt of the American Rescue Plan Act (ARPA) stimulus funds. ARPA is the
latest in a series of COVID-related relief and economic stimulus packages established by the
legislators. The City received $7.4 million in ARPA money in May 2021 a. The ARPA spending
plan is being presented to Council in September via Ordinance No. 6832. In addition, the City of
Auburn was one of seven cities in the state of Washington that received temporary Streamlined
Sales Tax Mitigation monies in 2021. The City of Auburn received an unbudgeted payment of
$1.0 million in June 2021.
2020 2021 2021
Revenue YTD Actual YTD Budget YTD Actual Amount Amount
Federal Grants 99,893$ 29,270$ 27,924$ $ (71,969)(72.0)% $ (1,346)(4.6)%
State Grants 108,581 7,500 22,992 (85,589) (78.8)%15,492 206.6 %
Interlocal Grants 198,876 157,120 63,567 (135,309) 0.0 %(93,553) (59.5)%
Muckleshoot Casino Services 319,588 462,500 385,997 66,409 20.8 %(76,503) (16.5)%
Federal Assistance 0 0 7,375,616 7,375,616 NA %7,375,616 N/A %
State Shared Revenues:
Streamlined Sales Tax 494,830 0 1,000,158 505,328 102.1 %1,000,158 N/A %
Motor Vehicle Fuel Tax 711,924 496,800 498,377 (213,547) (30.0)%1,577 0.3 %
Criminal Justice - High Crime 109,513 106,100 117,734 8,221 7.5 %11,634 11.0 %
Criminal Justice - Population 12,388 13,000 13,036 648 5.2 %36 0.3 %
Criminal Justice - Special Prog.44,466 47,400 46,536 2,070 4.7 %(864) (1.8)%
Marijuana Excise Tax 89,421 91,800 82,009 (7,412) (8.3)%(9,791) (10.7)%
State DUI 5,361 5,900 6,434 1,073 20.0 %534 9.0 %
Fire Insurance Tax 85,819 87,500 98,371 12,552 14.6 %10,871 12.4 %
Liquor Excise 234,428 237,405 282,049 47,621 20.3 %44,644 18.8 %
Liquor Profit 327,993 325,000 323,785 (4,208) (1.3)%(1,215) (0.4)%
Total State Shared:2,116,143 1,410,905 2,468,489 352,346 16.7 %1,057,584 75.0 %
YTD Total 2,843,082$ 2,067,295$ 10,344,584$ 7,501,502$ 263.9 %8,277,289$ 400.4 %
Through June 2021
Intergovernmental Revenues (Grants, Entitlements & Services)
2021 vs. 2020 Actual 2021 vs. Budget
% Change % Change
14 Page 41 of 79
Quarterly Financial Report Through June 2021 15
Charges for Services consist of general governmental service charges, public safety charges,
development service fees, and culture and recreation fees. Total charges for services collected
through June 2021 totaled $4.4 million and were $680,000, or 18.5%, more than budgeted.
The General Government revenue category primarily includes the interfund assessment for the
salary and benefit costs for support departments (Finance, Human Resources and the Legal
Department). Salary and benefit costs for these support departments are charged to the
respective General Fund home department and a portion of those costs is recouped from other
funds via interfund charges. General Government revenues also include revenues for passport
services, reimbursement from cities participating in the South King Housing and Homelessness
Partners (SKHHP) as well as transportation projects. The majority of the unfavorable variance to
budget through Q2-2021 is primarily due to a transportation project that has been discontinued
and won’t result in revenues this year.
$5.7 $6.1 $6.3 $6.0
$10.2 $10.3
$0
$2
$4
$6
$8
$10
$12
2016 2017 2018 2019 2020 2021 YTDMillionsIntergovernmental Revenues
(Grants, Entitlements & Services)
Actuals
2020 2021 2021
Revenue YTD Actual YTD Budget YTD Actual Amount Amount
General Government 1,426,006$ 1,737,030$ 1,663,296$ $ 237,289 16.6 % $ (73,734)(4.2)%
Public Safety 594,800 464,950 689,130 94,330 15.9 %224,180 48.2 %
Development Services 546,598 449,800 790,126 243,528 44.6 %340,326 75.7 %
Culture & Recreation 676,867 1,029,600 1,218,933 542,066 80.1 %189,333 18.4 %
YTD Total 3,244,271$ 3,681,380$ 4,361,484$ 1,117,213$ 34.4 % $ 680,104 18.5 %
Through June 2021
Charges for Services by Type
2021 vs. 2020 Actual 2021 vs. Budget
Percentage Percentage
15 Page 42 of 79
Quarterly Financial Report Through June 2021 16
Public safety revenues mostly consist of revenues for law enforcement services, which are extra
duty security services whereby police officers are contracted for and reimbursement is made by
the hiring agency. This category also includes reimbursements from the Muckleshoot Indian Tribe
(MIT) for a full-time dedicated police officer and associated expenditures as well as monies
collected from the Auburn School District and the Criminal Justice Training Commission (CJTC)
for services rendered. Public safety revenues collected through Q2-2021 totaled $689,000 and
were $224,000 favorable to budget primarily due to stronger than anticipated requests for extra
duty security services.
Development services fee collections consist primarily of plan check fees, facility extension
charges, and zoning and subdivision fees. Through Q2-2021, development service fees collected
totaled $790,000 and were $340,000 favorable to budget expectations. The favorable variance to
budget was seen primarily in plan check revenues which generated $394,000 in revenue through
the second half of the year and compare to $260,000 collected through the first half of 2020. Plan
check revenues in Q2-2021 included both Lea Hill and Chinook Elementary School replacement
projects and numerous other commercial and residential projects including North Ridgeview
Estates and the Forest Glen housing development.
The majority of culture and recreation revenues are derived from greens fees and pro shop sales
at the Auburn Golf Course, recreational classes, ticket sales at the Auburn Avenue Theater,
senior programs and special events. Due to COVID-19, many of these activities continued to be
suspended or are significantly modified through Q2-2021, During this period, 72% of culture and
recreation revenues collected were from greens fees and pro shop sales at the Auburn Golf
Course.
$1.0
$0.9 $0.9
$1.1
$1.0
$0.8
$0.0
$0.2
$0.4
$0.6
$0.8
$1.0
$1.2
$1.4
$1.6
2016 2017 2018 2019 2020 2021 YTDMillionsDevelopment Service Fees
Actuals
16 Page 43 of 79
Quarterly Financial Report Through June 2021 17
Fines & Penalties include civil penalties (such as code compliance fines), parking and traffic
infraction penalties, criminal fines (including criminal traffic, criminal non-traffic and other criminal
offenses) as well as non-court fines such as false alarm fines. Total revenues collected through
Q2-2021 totaled $250,000 compared to a budget of $373,000, and were 32.9% below budget
expectations primarily due to lower than budgeted collections in civil infraction penalties and
parking infractions.
$0.0
$0.2
$0.4
$0.6
$0.8
$1.0
$1.2
$1.4
$1.6
$1.8
$2.0
$2.2
$2.4
$2.6
$2.8
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecMillionsCulture & Recreation
2021 Budget
2021 YTD Actual
2020 Actual
2020 2021 2021
Month YTD Actual YTD Budget YTD Actual Amount Amount
Civil Penalties 21,492$ 12,600$ 19,338$ $ (2,153)(10.0)% $ 6,738 53.5 %
Civil Infraction Penalties 146,383 216,000 121,003 (25,379) (17.3)%(94,997) (44.0)%
Redflex Photo Enforcement 334 0 2,020 1,686 504.6 %2,020 N/A %
Parking Infractions 40,161 65,500 26,966 (13,195) (32.9)%(38,534) (58.8)%
Criminal Traffic Misdemeanor 9,741 20,100 19,964 10,222 104.9 %(136) (0.7)%
Criminal Non-Traffic Fines 11,306 17,500 9,816 (1,490) (13.2)%(7,684) (43.9)%
Criminal Costs 9,498 6,200 14,340 4,842 51.0 %8,140 131.3 %
Non-Court Fines & Penalties 118,484 34,900 36,729 (81,755) (69.0)%1,829 5.2 %
YTD Total 357,399$ 372,800$ 250,177$ $ (107,223)(30.0)% $ (122,623)(32.9)%
Through June 2021
Fines & Penalties by Type
2021 vs. 2020 Actual 2021 vs. Budget
Percentage Percentage
17 Page 44 of 79
Quarterly Financial Report Through June 2021 18
$0.0
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
$0.7
$0.8
$0.9
$1.0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecMillionsFines & Penalties
2021 Budget
2021 YTD Actual
2020 Actual
$0.9 $0.9 $0.9 $0.9
$0.6
$0.3
$0.0
$0.2
$0.4
$0.6
$0.8
$1.0
$1.2
2016 2017 2018 2019 2020 2021 YTDMillionsFines & Penalties
Actuals
18 Page 45 of 79
Quarterly Financial Report Through June 2021 19
Miscellaneous Revenues consist of investment earnings, income from facility rentals, revenue
collected for golf cart rentals at the Auburn Golf Course, contributions and donations, and other
income including the quarterly purchasing card (P-card) rebate monies.
Revenues collected through Q2-2021 in this category totaled $549,000 and were below budget
expectations by $85,000, or 13.4%. The majority of the unfavorable variance to budget was in
the interest and investments category. While the 2021 budget took into account a reduced state
pool interest rate, the actual rate in 2021 thus far is considerably lower than anticipated. The
average state pool investment earnings rate through June 2021 was 0.11% as compared to an
average rate of 1.1% through June 2020. Note that, starting in April 2020, the City implemented
a temporary policy change whereby the majority of interest earnings for most funds were diverted
to the General Fund. While this policy is no longer in place, it is important to be aware of the
policy when comparing 2021 interest earnings to 2020 interest earnings.
2020 2021 2021
Month YTD Actual YTD Budget YTD Actual Amount Amount
Interest & Investments 238,607$ 69,400$ 2,412$ (236,195)$ (99.0)%(66,988)$ (96.5)%
Rents & Leases 261,689 423,000 407,597 145,908 55.8 %(15,403) (3.6)%
Contributions & Donations 15,868 14,000 1,973 (13,895)(87.6)%(12,027) (85.9)%
Other Miscellaneous Revenue 122,154 127,231 136,764 14,611 12.0 %9,533 7.5 %
YTD Total 638,318$ 633,631$ 548,746$ (89,571)$ (14.0)%(84,885)$ (13.4)%
Miscellaneous Revenues by Type
Through June 2021
2021 vs. 2020 2021 vs. Budget
Percentage Percentage
$1.2
$1.5
$1.8 $1.8
$1.2
$0.5
$0.0
$0.5
$1.0
$1.5
$2.0
2016 2017 2018 2019 2020 2021 YTDMillionsMiscellaneous Revenues
Actuals
19 Page 46 of 79
Quarterly Financial Report Through June 2021 20
Real Estate Excise Tax (REET) revenue is receipted into the Capital Improvement Projects
Fund and is used for governmental capital projects. REET revenue represents taxes on the sale
of both commercial properties and single-family residences. REET revenues collected through
Q2-2021 totaled $2.2 million, exceeding budget expectations by $1.2 million. Sales activity in the
second quarter of 2021 included the sale of numerous commercial businesses including the sale
of a warehouse, several multi-family complexes, and the sale of numerous single family homes.
2020 2021 2021
Month Actual Budget Actual Amount Amount
Jan 214,936$ 162,000$ 328,140$ 113,204$ 52.7 %166,140$ 102.6 %
Feb 455,986 162,000 244,189 (211,797) (46.4)%82,189 50.7 %
Mar 214,029 162,000 423,532 209,502 97.9 %261,532 161.4 %
Apr 273,949 162,000 385,966 112,017 40.9 %223,966 138.3 %
May 245,815 162,000 339,074 93,259 37.9 %177,074 109.3 %
Jun 288,495 162,000 447,063 158,568 55.0 %285,063 176.0 %
Jul 392,753 162,000 #N/A #N/A #N/A %#N/A #N/A %
Aug 368,252 162,000 #N/A #N/A #N/A %#N/A #N/A %
Sep 346,819 162,000 #N/A #N/A #N/A %#N/A #N/A %
Oct 444,623 162,000 #N/A #N/A #N/A %#N/A #N/A %
Nov 439,428 162,000 #N/A #N/A #N/A %#N/A #N/A %
Dec 554,308 162,500 #N/A #N/A #N/A %#N/A #N/A %
YTD Total 1,693,211$ 972,000$ 2,167,965$ 474,754$ 28.0 %1,195,965$ 123.0 %
Real Estate Excise Tax Revenues
June 2021
2021 vs. 2020 2021 vs. Budget
Percentage Percentage
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
$3.5
$4.0
$4.5
$5.0
$5.5
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecMillionsReal Estate Excise Tax
2021 Budget
2021 YTD Actual
2020 Actual
20 Page 47 of 79
Quarterly Financial Report Through June 2021 21
$4.3
$3.6 $3.8
$5.2
$4.2
$2.2
$0.0
$1.0
$2.0
$3.0
$4.0
$5.0
$6.0
2016 2017 2018 2019 2020 2021 YTDMillionsReal Estate Excise Tax Revenues
Actuals
21 Page 48 of 79
Quarterly Financial Report Through June 2021 22
Street Funds
This section provides a financial overview of the City’s three street funds for the period ending
June 30, 2021. The City’s street funds are the Arterial Street Fund (Fund 102), the Local Street
Fund (Fund 103), and the Arterial Street Preservation Fund (Fund 105).
Fund 102 – Arterial Street Fund
The Arterial Street Fund is a special revenue fund that is funded by transportation grants, traffic
impact fees, a portion of the City’s gas tax receipts, Public Works Trust Fund loans, developer
contributions, and other sources. As of June 30, 2021 there were 19 separate street projects
budgeted in this fund.
As of June 2021, revenues collected totaled $605,000 as compared to collections of $353,000
through June 2020. Total expenditures through June were $1.8 million compared to $672,000 in
the same period last year. Variances in revenues and expenditures are largely due to the timing
of capital expenditures and any subsequent reimbursement via grants and/or operating transfers.
Expenditure timing is generally determined by the current phase of each individual capital project;
expenditures tend to increase as projects move from design phase into construction.
Fund 102 - Arterial Street 2020
Summary of Sources and Uses 2021 2021 YTD 2021 YTD 2020 YTD
Report Period: June 2021 Budget Budget Actual Actual Amount
Revenues
Federal Grants 3,299,508$ 594,974$ 9,479$ -$ (585,496)$ (98.4)%
State And Local Grants 419,980 - - - -
Motor Vehicle Fuel and Multimodal Taxes 620,000 310,000 266,820 55,701 (43,180) (13.9)%
Miscellaneous Revenue 500,000 250,000 43,000 14,469 (207,000) (82.8)%
Operating Transfer In 2,787,315 1,108,233 284,837 275,185 (823,396) (74.3)%
Investment Income 6,200 4,733 510 7,660 (4,222) (89.2)%
Total Revenues 7,633,003$ 2,267,941$ 604,646$ 353,016$ (1,663,294)$ (73.3)%
Expenditures
Salary and Benefits 350,000$ 164,200$ 276,653$ 252,935$ (112,453)$ (68.5)%
Capital Outlay 8,627,598 2,528,437 1,268,128 127,773 1,260,309 49.8 %
Subtotal - Capital Project Expenditures 8,977,598 2,692,636 1,544,780 380,708 1,147,856 42.6 %
Services and Charges 180,000 36,440 40,263 43,456 (3,823) (10.5)%
Interfund Payments for Services 69,050 34,525 34,525 40,050 (0) (0.0)%
Debt Service Principal and Interest 206,900 206,900 206,733 207,428 167 0.1 %
Total Expenditures 9,433,548$ 2,970,502$ 1,826,302$ 671,642$ 1,144,200$ 38.5 %
Net Change in Fund Balance (1,800,545)$ (702,561)$ (1,221,656)$ (318,626)$ (519,095)$ 73.9 %
Beg. Fund Balance, January 2021 2,162,854$
Net Change in Fund Balance, June 2021 (1,221,656)
Ending Fund Balance, June 2021 941,198$
2021 Budgeted Ending Fund Balance 362,309$
2021 2021 YTD Budget vs. Actual
Favorable (Unfavorable)
Percentage
22 Page 49 of 79
Quarterly Financial Report Through June 2021 23
The table below presents the status of the projects with the most significant budget impact on the
fund. Many capital projects are budgeted over multiple years; what is displayed below is the 2021
portion of each project’s budget and year-to-date expenditures.
2021 YTD Actual
$1.5M
2020 YTD Actual
$0.4M
$0.0
$1.0
$2.0
$3.0
$4.0
$5.0
$6.0
$7.0
$8.0
$9.0
$10.0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecMillionsFund 102 -Capital Project Expenditures
2021 YTD Budget
2021 YTD Actual
2020 YTD Actual
2021 Budget:
$9.0M
Name 2021 Budget YTD Actual Remaining
AWS Improvements - Hemlock St SE to Poplar St SE $2.1M $0.0M $2.1M
Signal Replacement at Auburn Way N. and 1st St. NE $1.1M $0.1M $1.0M
F Street SE Non-Motorized Improvements $1.4M $0.9M $0.5M
All Other Projects (16 Others Budgeted)$4.4M $0.5M $3.9M
Total $9.0M $1.5M $7.4M
*Components may not sum to total due to rounding.
Fund 102 - Arterial Street
Capital Projects Status *
23 Page 50 of 79
Quarterly Financial Report Through June 2021 24
Fund 103 – Local Street Fund
The Local Street Fund is a special revenue fund used for local street repair. The fund is currently
funded by interfund transfers on a project-reimbursement basis; in 2019 and 2020, it was funded
at a specific annual amount by real estate excise tax (REET 2). Expenditures through June 2021
were $163,000 and compare to expenditures of $428,000 through the second quarter of 2020.
Highlighted in the table below and shown in the following graph are the fund’s total expenditures
related to capital projects.
Fund 103 - Local Street Fund 2020
Summary of Sources and Uses 2021 2021 YTD 2021 YTD 2020 YTD
Report Period: June 2021 Budget Budget Actual Actual Amount
Revenues
Operating Transfer In 2,350,000 519,274 294,956$ 1,025,000 (224,317) (43.2)%
Interest Earnings 10,600 8,161 1,698$ 10,301 (6,463) (79.2)%
Total Revenues 2,360,600$ 527,434$ 296,655$ 1,035,301$ (230,780)$ (43.8)%
Expenditures
Capital Salary and Benefits 235,000 - 54,294 64,224 (54,294)
Capital Outlay 3,372,269 582,929 101,828 345,253 481,101 82.5 %
Subtotal - Capital Project Expenditures 3,607,269 582,929 156,122 409,478 426,807 73.2 %
Admin Salary and Benefits - - - 9,998 -$
Admin Services and Charges 700 438 - 361 438 100.0 %
Interfund Payments for Services 13,250 6,625 6,625 7,800 (0) (0.0)%
Total Expenditures 3,621,219$ 589,992$ 162,747$ 427,637$ 427,245$ 72.4 %
Net Change in Fund Balance (1,260,619)$ (62,558)$ 133,907$ 607,664$ 196,465$ 314.1 %
Beg. Fund Balance, January 2021 2,579,047$
Net Change in Fund Balance, June 2021 133,907
Ending Fund Balance, June 2021 2,712,954$
2021 Budgeted Ending Fund Balance 1,318,428$
2021 2021 YTD Budget vs. Actual
Favorable (Unfavorable)
Percentage
24 Page 51 of 79
Quarterly Financial Report Through June 2021 25
The table below presents the status of the projects with the most significant budget impact on the
fund. Many capital projects are budgeted over multiple years; what is displayed below is the 2021
portion of each project’s budget and year-to-date expenditures.
2021 YTD Actual
$0.2M
2020 YTD Actual
$0.4M
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
$3.5
$4.0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecMillionsFund 103 -Capital Project Expenditures
2021 YTD Budget
2021 YTD Actual
2020 YTD Actual
2021 Budget:
$3.6M
Name 2021 Budget YTD Actual Remaining
2021 Local Street Preservation $3.0M $0.1M $2.9M
2019 Local Street Reconstruction $0.4M $0.0M $0.4M
All Other Projects (2 Others Budgeted)$0.2M $0.0M $0.1M
Total $3.6M $0.2M $3.5M
*Components may not sum to total due to rounding.
Fund 103 - Local Street
Capital Projects Status*
25 Page 52 of 79
Quarterly Financial Report Through June 2021 26
Fund 105 – Arterial Street Preservation Fund
The Arterial Street Preservation Fund is a special revenue fund that is primarily funded by a 1.0%
utility tax that was adopted by Council in 2008; these utility tax revenues are restricted for arterial
street repair and preservation projects. In 2020, due to COVID-19 impacts, the funding source
was transfers-in of REET 2 revenues while the 1.0% utility tax was retained in the General Fund.
Major projects budgeted within the Arterial Street Preservation Fund in 2021 include Lakeland
Hills Way Preservation, Auburn Way North Preservation Phase 2 (8th St SE to 22nd) and Auburn
Way North Preservation Phase 3 (4th St SE to 8th St). Through June 2021, revenues totaled $1.5
million, which is significantly higher than the same period in 2020. This is primarily due to the
change in funding source, which resulted in artificially low revenues in the fund through the
second quarter of 2020. Revenues and expenditures also fluctuate due to the timing associated
with construction projects and their subsequent cost reimbursements from grants and transfers-
in.
Expenditures through June 2021 totaled $1.5 million as compared to $640,000 through June
2020. Historically, the majority of this fund’s expenditures occur in the second half of each year
due to the weather sensitivity of pavement construction (this work needs to be done primarily in
the summer and early fall). Highlighted in the table below and shown in the following graph are
the fund’s total expenditures related to capital projects.
Fund 105 - Arterial Street Preservation 2020
Summary of Sources and Uses 2021 2021 YTD 2021 YTD 2020 YTD
Report Period: June 2021 Budget Budget Actual Actual Amount
Revenues
City Utility Tax 725,100$ 352,411$ 330,551$ 0$ (21,860)$ (6.2)%
Electric Utility Tax 744,600 410,018 395,825 0 (14,193) (3.5)%
Natural Gas Utility Tax 223,400 152,078 141,907 - (10,171) (6.7)%
Cable TV Tax 175,400 88,516 96,272 (0) 7,756 8.8 %
Telephone Utility Tax 153,100 78,818 74,425 0 (4,393) (5.6)%
Garbage Utility Tax (External Haulers)18,800 9,052 18,320 - 9,268 102.4 %
Grants 2,691,022 309,488 11,111 9,514 (298,377) (96.4)%
Operating Transfer In 437,946 62,564 437,946 76,449 375,382 600.0 %
Interest Earnings 12,400 6,200 1,439 7,297 (4,761) (76.8)%
Total Revenues 5,181,768$ 1,469,145$ 1,507,796$ 93,260$ 38,651$ 2.6 %
Expenditures
Salary and Benefits 188,000$ 90,150$ 285,053$ 289,253$ (194,904)$ (216.2)%
Capital Outlay 6,817,541 1,026,559 1,163,113 350,179 (136,554) (13.3)%
Subtotal - Capital Project Expenditures 7,005,541 1,116,708 1,448,166 639,432 (331,458) (29.7)%
Services and Charges 51,000 16,214 4,708 985 11,506 71.0
Operating Transfer Out 50,000 25,000 50,000 - (25,000) (100.0)
Total Expenditures 7,106,541$ 1,157,923$ 1,502,874$ 640,416$ (344,951)$ (29.8)%
Net Change in Fund Balance (1,924,773)$ 311,222$ 4,922$ (547,156)$ (306,300)$ (98.4)%
Beg. Fund Balance, January 2021 3,438,877$
Net Change in Fund Balance, June 2021 4,922
Ending Fund Balance, June 2021 3,443,799$
2021 Budgeted Ending Fund Balance 1,514,104$
2021 2021 YTD Budget vs. Actual
Favorable (Unfavorable)
Percentage
26 Page 53 of 79
Quarterly Financial Report Through June 2021 27
The table below presents the status of the projects with the most significant budget impact on the
fund. Many capital projects are budgeted over multiple years; what is displayed below is the 2021
portion of each project’s budget and year-to-date expenditures.
2021 YTD Actual
$1.4M
2020 YTD Actual
$0.6M
$0.0
$1.0
$2.0
$3.0
$4.0
$5.0
$6.0
$7.0
$8.0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecMillionsFund 105 -Capital Project Expenditures
2021 YTD Budget
2021 YTD Actual
2020 YTD Actual
2021 Budget:
$7.0M
Name 2021 Budget YTD Actual Remaining
Lakeland Hills Way Preservation $1.5M $0.1M $1.4M
AWN Preservation Phase 2 - 8th St SE to 22nd $1.2M $0.3M $0.9M
AWN Preservation Phase 3 - 4th St SE to 8th St $1.0M $0.4M $0.6M
All Other Projects (11 Others Budgeted)$3.3M $0.7M $2.6M
Total $7.0M $1.4M $5.6M
*Components may not sum to total due to rounding.
Capital Projects Status*
Fund 105 - Arterial Street Preservation
27 Page 54 of 79
Quarterly Financial Report Through June 2021 28
Fund 124 – Mitigation Fees
The Mitigation Fees Fund is a special revenue fund funded from revenues from fees for new
development that are assessed at the time applications are received for development activity.
These revenues are used to address costs associated with City growth.
The fund houses two types of revenues: mitigation fees and impact fees. Mitigation fees are
variable charges collected as a result of State Environmental Policy Act (SEPA) reviews and the
City’s determination that a project must pay additional fees to compensate for a unique effect that
it has on the community. Impact fees are set charges collected automatically for a variety of
projects. These fees are adopted annually by the City Council based on projects anticipated in
the Capital Facilities Plan over the next six years.
Through June 2021, the City received $1.5 million in mitigation and impact revenues, largely
driven by commercial transportation impact fees paid for by two large warehouses. Revenues
through June exceeded annual budgeted revenues, while expenditures through June were
minimal due to the timing of multiple capital projects funded by mitigation and/or impact fee
revenues.
Fund 124 - Mitigation Fees
Summary of Sources and Uses
Report Period Through:Ending Ending
June 2021 Fund Balance Fund Balance
Transportation Impact Fees 818,000$ 2,637,315$ 5,392,899$ 1,260,192$ 234,837$ 8,809,912$
Traffic Migitation Fees - 100,000 23,687 - - 137,806
Fire Impact Fees 148,300 550,000 147,189 92,540 550,000 122,770
Fire Mitigation Fees - - 81 - - 81
Parks Impact Fees 158,500 2,473,622 2,789,203 178,500 227,655 5,489,625
Parks Mitigation Fees - - 349,371 - - 186,352
School Impact Admin Fees 5,600 - 94,251 3,176 - 92,392
Wetland Mitigation Fees - 36,600 30,981 - - 72,872
Interest and Investment Income 87,160 - 87,160 7,522 - 7,522
Fees in Lieu of Improvements - - 27,020 - - 27,128
Permit Processing Fees - 44,200 (44,200) - - -
Total 1,217,560$ 5,841,737$ 8,897,642$ 1,541,930$ 1,012,492$ 14,946,460$
Beginning Fund Balance, January 2021 14,417,022$
Net Change in Fund Balance, June 2021 529,438
Estimated Ending Fund Balance, June 2021 14,946,460$
2021 Budgeted Ending Fund Balance 8,897,642$
BUDGET YTD ACTUALS
Revenues Expenditures Revenues Expenditures
28 Page 55 of 79
Quarterly Financial Report Through June 2021 29
Enterprise Funds
Detailed income and expense statements for Enterprise and Internal Service funds can be found
in an attachment at the end of this report. The attachment provides operating and – as applicable
– capital fund reports for these funds showing budget, actuals, and variances. Operating funds
house all the operating costs along with debt service and financing obligations. Capital funds
show costs associated with capital acquisition and construction. Both the operating and capital
funds have a working capital balance. This approach isolates those funds available for capital and
cash flow needs for daily operations, and project managers will know exactly how much working
capital is available for current and planned projects.
Through June 2021 the Water Utility had operating income of $1.3 million (operating revenues
less operating expenditures), nearly identical to the same period last year. Water Fund operating
revenues were $175,000 or 2.7% higher than 2020; the majority of this variance was due to
stronger performance in water sales revenue, offset slightly by lower interest and other earnings.
Operating expenditures increased by $202,000 due to higher personnel costs and an increase of
the City utility interfund tax rate from 7% to 10%. These increases were partially offset by lower
year-to-date debt service interest payments.
Billable water consumption through June 2021 totaled 1.2 million hundred cubic feet (ccf), nearly
identical to the same period last year. Decreases in consumption for manufacturing, commercial
and wholesale accounts were offset by increases in irrigation, multifamily and single-family
accounts. COVID-19 mitigation efforts likely contributed to the decrease in commercial and
manufacturing consumption.
There is also a trend of decreased year-over-year consumption on a per account basis due
largely to conservation efforts and appliance efficiency improvements, which are anticipated in
the Utilities Comprehensive Plan.
-
100
200
300
400
500
600
700
800
900
1,000
$0.0M
$0.2M
$0.4M
$0.6M
$0.8M
$1.0M
$1.2M
$1.4M
$1.6M
$1.8M
$2.0M
ThousandsMillionsWater Revenues vs Water Sold
2020 vs 2021
2020 Water Sales ($)2021 Water Sales ($)
2020 Water Sold (ccf)2021 Water Sold (ccf)
29 Page 56 of 79
Quarterly Financial Report Through June 2021 30
Through June 2021, the Sewer Utility finished with operating income of $509,000 as compared
to $631,000 through June 2020. Operating revenues were up $91,000 or 2.7% from last year due
to stronger performance in charges for City sewer service. Operating expenses were up $213,000
due to increased personnel costs and an increase in the City interfund utility tax rate. These
increases more than offset a decrease in year-to-date debt service payments.
Year-to-date billable consumption by volume was up 1.4 million ccf, or 1.9% from Q2-2020 due to
increases in commercial consumption, which was previously impacted by severe COVID-19
mitigation efforts that have been relaxed (but not eliminated) in 2021.
Through the second quarter of 2021, the Stormwater Utility had operating income of $1.1 million
compared with $1.4 million in the same period last year. Operating revenues were up $90,000
compared to 2020 mainly due to charges for City storm service. As most Stormwater Utility
charges are based on a flat rate, COVID-19 did not have a significant effect on service revenue.
Operating expenditures in the Stormwater Utility were up $335,000 from the second quarter of
2020, contributing to the lower operating income noted above. This variance was mainly due to
increased personnel costs, fleet and support charges, and interfund the utility tax rate increase.
Through June 2021, the Solid Waste Utility Fund had $8.0 million in both operating revenues
and expenditures. In 2020, both revenues and expenditures were low compared to prior years,
with 2021 returning to expected levels of service. Operating revenues have increased by
$454,000 compared to the same period last year, while operating expenditures have increased by
$748,000.
The majority of both the revenue and expenditure increase is attributable to a higher volume of
services provided compared to the previous year, resulting in increased service revenues and
corresponding expenditures. In particular, the main contributors to the expenditure increase were
payments to the City’s primary solid waste vendor and increased interfund utility taxes.
The City of Auburn’s Solid Waste services are outsourced to Waste Management and to Republic
Services, who manages the contract for the annexed areas. Through the second quarter of 2021,
Waste Management serviced 15,593 customers (79% of customers) and Republic Services
serviced 4,186 customers (21% of customers).
The current mix of solid waste customer account types (rounded) is:
• 89.6% Residential
• 8.0% Commercial
• 2.4% Multifamily
The “diversion rate” is a measure of how much generated waste is not sent to the landfill; i.e.,
waste that is either recycled or collected yard waste. Through June 2021, the total diversion rate
was 27.9%, which represents a total of 9,680 tons of waste that was diverted from landfills.
30 Page 57 of 79
Quarterly Financial Report Through June 2021 31
2021 Tons Collected and Diversion Rates
Of the total tonnage collected through June 2021, 34% was from residential customers, 16% from
multifamily customers, and 49% from commercial customers, as shown below:
Garbage-
6,153 tons
(51.6%)
Yard Waste -
3,689 tons
(30.9%)
Recycling-
2,084 tons
(17.5%)
YTD through Q2 2021
Residential Waste Stream
Garbage
Yard Waste
Recycling
Total: 11,925 tons collected
Diversion Rate: 48.4%
Garbage-
4,543 tons
(80.2%)
Yard Waste -
284 tons
(5%)
Recycling-
840 tons
(14.8%)
YTD through Q2 2021
Multifamily Waste Stream
Garbage
Yard Waste
Recycling
Garbage-
14,281 tons
(83.7%)
Yard Waste -
73 tons
(0.4%)
Recycling-
2,714 tons
(15.9%)
YTD through Q2 2021
Commercial Waste Stream
Garbage
Yard Waste
Recycling
Garbage -
24,977 tons
(72.1%)
Yard Waste -
4,046 tons
(11.7%)
Recycling-
5,638 tons
(16.3%)
YTD through Q2 2021
Total Waste Stream
Garbage
Yard Waste
Recycling
Total: 5,667 tons collected
Diversion Rate: 19.8%
Total: 17,068 tons collected
Diversion Rate: 16.3%Total: 34,660 tons collected
Diversion Rate: 27.9%
5,254
4,806
6,016 6,263 6,023 6,298
0
1,000
2,000
3,000
4,000
5,000
6,000
7,000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov DecTonnageSolid Waste Tonnage by Customer Type
Residential Multifamily Commercial
31 Page 58 of 79
Quarterly Financial Report Through June 2021 32
Through June 2021, the Airport Fund had operating income of $194,000 as compared with
operating income of $260,000 through the second quarter of 2020. Operating revenues in the
Airport Fund were $79,000 more than the same period last year, largely due to increased revenue
for property leases and aviation fuel sales.
Operating expenditures in the Airport Fund were $145,000 more than in the first half of last year.
Much of this variance consisted of fuel inventory expenses but also included increased personnel
costs, repairs and maintenance, and fleet costs.
Through the second quarter of 2021, the Cemetery Fund realized net operating income of
$271,000 as compared with an operating loss of $7,000 through June 2020. Total sales revenues
were up $370,000, or 62.5%, from the first half of 2020 due to significant increases in lot sales,
markers, and openings and closings. Operating expenditures were up $89,000 or 14.8% from last
year due mostly to inventory and grounds maintenance purchases.
Internal Service Funds
Operating expenditures within the Insurance Fund represent the premium cost pool that will be
allocated monthly to other City funds over the course of the year. As a result, the expenditure
balance gradually diminishes each month throughout the year.
No significant variances are reported in the Workers’ Compensation, Facilities, Innovation &
Technology, or Equipment Rental Funds.
2021 Budget vs. Actual
CEMETERY
Cumulative Revenues and Expenditures
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
$1,600
ThousandsRevenues
2021 Actual Revenue
2020 Actual Revenue
Expenditures
2021 Actual Expenses
2020 Actual Expenses
2021
Budgeted
Revenue
2021 YTD
Budgeted
Expenses
32 Page 59 of 79
Quarterly Financial Report Through June 2021 33
Contact Information
This report is prepared by the Finance Department. Additional financial information can also be
viewed at our website: http://www.auburnwa.gov/. For any questions about this report please
contact Jamie Thomas at jdthomas@auburnwa.gov.
33 Page 60 of 79
Investment Purchase Book Maturity Yield to
Type Date Value Date Maturity
State Investment Pool Various 140,763,591$ Various 0.08%
KeyBank Money Market Various 19,129,924 Various 0.01%
Pacific Premier Bank Interest Acct Various 10,546,473 Various 0.09%
FHLB 1/17/2020 10,383,580 12/9/2022 1.56%
FHLMC 11/20/2020 5,004,250 11/6/2023 2.38%
Total Cash & Investments 185,827,818$ 0.215%
Investment Mix % of Total
State Investment Pool 75.7%Current 6-month treasury rate 0.05%
Key Bank Money Market 10.3%Current State Pool rate 0.08%
Pacific Premier Bank Interest Acct 5.7%KeyBank Money Market 0.01%
FHLB 5.6%Pacific Premier Interest Acct 0.09%
FHLMC 2.7%
100.0%
City of Auburn
Investment Portfolio Summary
June 30, 2021
Summary
34 Page 61 of 79
SALES TAX SUMMARY
JUNE 2021 SALES TAX DISTRIBUTIONS (FOR APRIL 2021 RETAIL ACTIVITY)
2020 Annual Total 2020 YTD 2021 YTD YTD 2020 Annual Total 2020 YTD 2021 YTD YTD
NAICS CONSTRUCTION (Nov '19-Oct '20)(Nov '19-Apr '20)(Nov '20-Apr '21)% Diff NAICS AUTOMOTIVE (Nov '19-Oct '20)(Nov '19-Apr '20)(Nov '20-Apr '21)% Diff
236 Construction of Buildings 2,000,382 785,422 921,180 17.3%441 Motor Vehicle and Parts Dealer 3,594,307 1,457,483 2,062,292 41.5%
237 Heavy and Civil Construction 184,377 89,478 98,712 10.3%447 Gasoline Stations 232,674 107,036 123,933 15.8%
238 Specialty Trade Contractors 883,406 351,677 447,472 27.2%TOTAL AUTOMOTIVE 3,826,981$ 1,564,519$ 2,186,225$ 39.7%
TOTAL CONSTRUCTION 3,068,164$ 1,226,576$ 1,467,364$ 19.6%Overall Change from Previous Year 621,706$
Overall Change from Previous Year 240,788$
2020 Annual Total 2020 YTD 2021 YTD YTD
2020 Annual Total 2020 YTD 2021 YTD YTD NAICS RETAIL TRADE (Nov '19-Oct '20)(Nov '19-Apr '20)(Nov '20-Apr '21)% Diff
NAICS MANUFACTURING (Nov '19-Oct '20)(Nov '19-Apr '20)(Nov '20-Apr '21)% Diff 442 Furniture and Home Furnishings 209,308 91,192 142,223 56.0%
311 Food Manufacturing 10,332 4,789 4,529 -5.4%443 Electronics and Appliances 300,343 140,848 161,230 14.5%
312 Beverage and Tobacco Products 11,872 6,049 6,880 13.7%444 Building Material and Garden 751,040 308,153 377,933 22.6%
313 Textile Mills 1,178 770 415 -46.1%445 Food and Beverage Stores 450,577 220,899 228,770 3.6%
314 Textile Product Mills 2,390 1,281 1,509 17.8%446 Health and Personal Care Store 348,418 183,983 195,648 6.3%
315 Apparel Manufacturing 1,301 508 962 89.5%448 Clothing and Accessories 872,671 471,920 541,691 14.8%
316 Leather and Allied Products 488 153 237 54.8%451 Sporting Goods, Hobby, Books 239,744 119,861 162,191 35.3%
321 Wood Product Manufacturing 14,670 5,920 7,057 19.2%452 General Merchandise Stores 878,021 438,347 476,664 8.7%
322 Paper Manufacturing 4,028 1,603 2,083 29.9%453 Miscellaneous Store Retailers 1,178,104 514,606 741,050 44.0%
323 Printing and Related Support 37,260 19,001 20,189 6.2%454 Nonstore Retailers 271,309 124,698 153,302 22.9%
324 Petroleum and Coal Products 1,404 1,386 5 -99.6%TOTAL RETAIL TRADE 5,499,535$ 2,614,506$ 3,180,701$ 21.7%
325 Chemical Manufacturing 10,595 5,250 5,071 -3.4%Overall Change from Previous Year 566,194$
326 Plastics and Rubber Products 7,322 3,311 3,807 15.0%
327 Nonmetallic Mineral Products 16,154 5,120 8,551 67.0%
331 Primary Metal Manufacturing 62,321 19,728 8,348 -57.7%2020 Annual Total 2020 YTD 2021 YTD YTD
332 Fabricated Metal Product Manuf 34,205 11,001 14,789 34.4%NAICS SERVICES (Nov '19-Oct '20)(Nov '19-Apr '20)(Nov '20-Apr '21)% Diff
333 Machinery Manufacturing 22,168 9,004 9,789 8.7%51*Information 684,732 325,976 377,003 15.7%
334 Computer and Electronic Product 8,232 2,696 10,008 271.2%52*Finance and Insurance 177,847 71,120 79,057 11.2%
335 Electric Equipment, Appliances 8,276 3,603 592 -83.6%53*Real Estate, Rental, Leasing 368,873 182,763 225,469 23.4%
336 Transportation Equipment Man 92,399 55,846 50,688 -9.2%541 Professional, Scientific, Tech 394,150 a 176,931 211,650 19.6%
337 Furniture and Related Products 10,109 4,856 6,990 43.9%551 Company Management 66 21 19 -8.4%
339 Miscellaneous Manufacturing 32,935 16,052 14,341 -10.7%56*Admin. Supp., Remed Svcs 651,469 281,434 406,876 44.6%
TOTAL MANUFACTURING 389,637$ 177,927$ 176,838$ -0.6%611 Educational Services 40,410 16,692 18,529 11.0%
Overall Change from Previous Year (1,089)$ 62*Health Care Social Assistance 110,693 51,998 54,247 4.3%
71*Arts and Entertainment 50,412 35,684 19,617 -45.0%
72*Accommodation and Food Svcs 1,204,980 594,621 623,271 4.8%
2020 Annual Total 2020 YTD 2021 YTD YTD 81*Other Services 534,972 255,139 297,358 16.5%
NAICS TRANSPORTATION AND WAREHOUSING (Nov '19-Oct '20)(Nov '19-Apr '20)(Nov '20-Apr '21)% Diff 92*Public Administration 1,620 843 1,483 76.0%
481 Air Transportation 0 0 0 N/A TOTAL SERVICES 4,220,223$ 1,993,221$ 2,314,579$ 16.1%
482 Rail Transportation 14,421 8,670 8,150 -6.0%Overall Change from Previous Year 321,358$
483 Water Transportation 0 0 0 N/A
484 Truck Transportation 22,499 12,838 12,799 -0.3%
485 Transit and Ground Passengers 9 0 0 N/A 2020 Annual Total 2020 YTD 2021 YTD YTD
488 Transportation Support 79,945 25,952 23,185 -10.7%NAICS MISCELLANEOUS (Nov '19-Oct '20)(Nov '19-Apr '20)(Nov '20-Apr '21)% Diff
491 Postal Service 676 355 405 14.2%000 Unknown 0 0 0 N/A
492 Couriers and Messengers 69,993 92 131,485 142122.8%111-115 Agriculture, Forestry, Fishing 5,367 2,935 4,488 52.9%
493 Warehousing and Storage 9,647 5,953 5,750 -3.4%211-221 Mining & Utilities 28,831 8,756 16,447 87.8%
TOTAL TRANSPORTATION 197,189$ 53,860$ 181,775$ 237.5%999 Unclassifiable Establishments 273,689 115,977 147,494 27.2%
Overall Change from Previous Year 127,915$ TOTAL SERVICES 307,887$ 127,667$ 168,429$ 31.9%
Overall Change from Previous Year 40,762$
2020 Annual Total 2020 YTD 2021 YTD YTD
NAICS WHOLESALE TRADE (Nov '19-Oct '20)(Nov '19-Apr '20)(Nov '20-Apr '21)% Diff GRAND TOTAL 18,855,888$ 8,371,194$ 10,358,386$
423 Wholesale Trade, Durable Goods 1,027,727 471,652 522,795 10.8%Overall Change from Previous Year 1,987,192$ 23.7%
424 Wholesale Trade, Nondurable 303,860 135,032 148,581 10.0%
425 Wholesale Electronic Markets 14,684 6,232 11,099 78.1%Total June 2021 Sales Tax Distributions 1,815,220$
TOTAL WHOLESALE 1,346,271$ 612,916$ 682,475$ 11.3%Dollar Change from February 2020 500,103$ g
69,559$ Percent Change from June 2020 38.0%
Comparisons:
June 2020 8,371,194 7,056,076 1,315,118$
Includes Adjustments in excess of +/- $10,000.June 2019 8,996,990 7,492,865 1,504,125$
a. WA State Department of Revenue adjustment to sales tax returns for July 2020 Reporting (adjustment: $18,706).
06/24/21 35Page 62 of 79
Budget
YTD
Actual Variance Budget
YTD
Actual Variance Budget
YTD
Actual Variance Budget
YTD
Actual Variance
OPERATING FUND:460 460 461 461 462 462
OPERATING REVENUES
Charges For Service 16,311,200 6,686,727 (9,624,473) 9,601,630 4,366,666 (5,234,964) 20,319,350 8,813,561 (11,505,789) 10,607,050 5,257,189 (5,349,861)
Grants - - - - - -
Interest Earnings 113,100 11,048 (102,052) 69,100 4,257 (64,843) 16,600 196 (16,404) 79,100 5,110 (73,990)
Rents, Leases, Concessions, & Other 30,000 (1,406) (31,406) - 510 510 - - - - 1,034 1,034
TOTAL OPERATING REVENUES 16,454,300 6,696,368 (9,757,932) 9,670,730 4,371,433 (5,299,297) 20,335,950 8,813,757 (11,522,193) 10,686,150 5,263,333 (5,422,817)
OPERATING EXPENSES
Salaries & Wages 2,866,306 1,252,818 1,613,488 1,709,833 771,490 938,343 - - - 2,669,368 1,266,133 1,403,235
Benefits 1,503,001 634,861 868,140 892,805 386,172 506,633 - - - 1,400,208 643,777 756,431
Supplies 359,850 147,644 212,206 163,050 52,488 110,562 - - - 82,050 41,020 41,030
Other Service Charges 4,724,100 1,606,113 3,117,987 3,224,700 1,778,207 1,446,493 20,331,250 8,659,289 11,671,961 2,135,830 988,620 1,147,210
Intergovernmental Services (Less Transfers Out)- - - - - -
Waste Management Payments
Sewer Metro Services - - -
Debt Service Interest 809,200 794,323 14,877 105,900 80,207 25,693 - - - 187,000 124,203 62,797
Interfund Operating Rentals & Supplies 1,937,400 973,156 964,244 1,578,600 793,756 784,844 - - - 2,096,200 1,051,071 1,045,129
TOTAL OPERATING EXPENSES 12,199,857 5,408,915 6,790,942 7,674,888 3,862,320 3,812,568 20,331,250 8,659,289 11,671,961 8,570,656 4,114,823 4,455,833
OPERATING REVENUES LESS EXPENSES
BEFORE DEPRECIATION 4,254,443 1,287,453 (2,966,990) 1,995,842 509,113 (1,486,729) 4,700 154,468 149,768 2,115,494 1,148,510 (966,984)
NON-OPERATING REVENUES
Operating Transfers-in - - -
Intergovernmental Loan 2,695,000 - 2,695,000
Other Non-Operating Revenues -
Revenue Bond Proceeds - - -
NON-OPERATING EXPENSES
Transfer to Capital Subfund 12,243,610 790,943 11,452,667 - - - - - -
Other Operating Transfers-out 430,666 101,697 328,969 405,667 83,470 322,197 467,167 148,357 318,810
Debt Service Principal 1,816,200 441,739 1,374,461 449,300 288,262 161,038 350,900 - 350,900
Net Change in Restricted Net Assets - (270,865) (270,865) - - - - - -
Interfund Loan Repayment
Other Non-Operating Expenses
BEGINNING WORKING CAPITAL - January 1, 2021 17,088,517 17,088,517 - 7,837,981 7,837,981 - 2,066,136 2,066,136 - 8,943,194 8,943,194 -
ENDING WORKING CAPITAL - June 30, 2021 9,547,484 17,312,456 7,764,972 8,978,856 7,975,361 (1,003,495) 2,070,836 2,220,604 149,768 10,240,621 9,943,347 (297,274)
NET CHANGE IN WORKING CAPITAL (see Note)(7,541,033) 223,939 7,764,972 1,140,875 137,380 (1,003,495) 4,700 154,468 149,768 1,297,427 1,000,153 (297,274)
CAPITAL FUND:
CAPITAL REVENUES
Interest Revenue 10,900 189 (10,711) 75,600 25,736 (49,864) 68,800 6,101 (62,699)
Grants - - - 255,970 - (255,970)
Contributions - - - - - - - - -
Other Non-Operating Revenue - (1,003) (1,003) - - - - - -
Increase In Contributions - System Development 960,200 340,481 (619,719) 686,800 207,451 (479,349) 514,100 612,435 98,335
Interfund Revenues - - - - - - - - -
Increase In Contributions - FAA - - - - - - - - -
Proceeds of Debt Activity - - - - - - - - -
Transfers In from Operating Sub-Fund 12,243,610 790,943 (11,452,667) - - - - - -
Transfer In from Other Funds - - - - - - - -
TOTAL CAPITAL REVENUES 13,214,710 1,130,609 (12,084,101) 762,400 233,186 (529,214) 838,870 618,536 (220,334)
CAPITAL EXPENSES
Other Non-Operating Expense - - - - 415,699 (415,699) - - -
Increase In Fixed Assets - Salaries 535,700 127,114 408,586 85,700 68,364 17,336 321,400 66,419 254,981
Increase In Fixed Assets - Benefits 214,300 59,409 154,891 34,300 32,257 2,043 128,600 31,872 96,728
Increase In Fixed Assets - Services 21,800 - 21,800 16,600 - 16,600 12,600 - 12,600
Increase In Fixed Assets - Site Improvements - 23,018 (23,018) - - - - -
Increase In Fixed Assets - Equipment - - - - - - - - -
Increase In Fixed Assets - Construction 15,840,929 2,170,304 13,670,625 5,878,154 486,080 5,392,074 4,912,411 189,036 4,723,375
Operating Transfers Out - - - - - - - - -
TOTAL CAPITAL EXPENSES 16,612,729 2,379,843 14,232,886 6,014,754 1,002,401 5,012,353 5,375,011 287,327 5,087,684
BEGINNING WORKING CAPITAL - January 1, 2021 5,230,458 5,230,458 - 13,377,511 13,377,511 - 11,249,276 11,249,276 -
1,832,439 3,981,224 2,148,785 8,125,157 12,608,296 4,483,139 6,713,135 11,580,485 4,867,350
NET CHANGE IN WORKING CAPITAL (see Note)(3,398,019) (1,249,234) 2,148,785 (5,252,354) (769,215) 4,483,139 (4,536,141) 331,209 4,867,350
Total Change in Working Capital (10,939,052) (1,025,295) 9,913,757 (4,111,479) (631,834) 3,479,645 4,700 154,468 149,768 (3,238,714) 1,331,362 4,570,076
(*) Depreciation 4,083,600 1,939,760 2,415,000 1,196,076 - - 2,229,800 1,082,455
STORM
OPERATING & CAPITAL FUNDS ENTERPRISE FUNDS
SEWER METRO
ENDING WORKING CAPITAL - June 30, 2021
Working Capital = Current Assets
minus Current Liabilities (*) Debt service interest as shown represents actual cash outlay. Debt service principal represents actual expenditures; payments will be made as scheduled in December 2021.
Through June 2021 WATER SEWER
See note
36Page 63 of 79
OPERATING FUND:
OPERATING REVENUES
Charges For Service
Grants
Interest Earnings
Rents, Leases, Concessions, & Other
TOTAL OPERATING REVENUES
OPERATING EXPENSES
Salaries & Wages
Benefits
Supplies
Other Service Charges
Intergovernmental Services (Less Transfers Out)
Waste Management Payments
Sewer Metro Services
Debt Service Interest
Interfund Operating Rentals & Supplies
TOTAL OPERATING EXPENSES
OPERATING REVENUES LESS EXPENSES
BEFORE DEPRECIATION
NON-OPERATING REVENUES
Operating Transfers-in
Intergovernmental Loan
Other Non-Operating Revenues
Revenue Bond Proceeds
NON-OPERATING EXPENSES
Transfer to Capital Subfund
Other Operating Transfers-out
Debt Service Principal
Net Change in Restricted Net Assets
Interfund Loan Repayment
Other Non-Operating Expenses
BEGINNING WORKING CAPITAL - January 1, 2021
ENDING WORKING CAPITAL - June 30, 2021
NET CHANGE IN WORKING CAPITAL (see Note)
CAPITAL FUND:
CAPITAL REVENUES
Interest Revenue
Grants
Contributions
Other Non-Operating Revenue
Increase In Contributions - System Development
Interfund Revenues
Increase In Contributions - FAA
Proceeds of Debt Activity
Transfers In from Operating Sub-Fund
Transfer In from Other Funds
TOTAL CAPITAL REVENUES
CAPITAL EXPENSES
Other Non-Operating Expense
Increase In Fixed Assets - Salaries
Increase In Fixed Assets - Benefits
Increase In Fixed Assets - Services
Increase In Fixed Assets - Site Improvements
Increase In Fixed Assets - Equipment
Increase In Fixed Assets - Construction
Operating Transfers Out
TOTAL CAPITAL EXPENSES
BEGINNING WORKING CAPITAL - January 1, 2021
NET CHANGE IN WORKING CAPITAL (see Note)
Total Change in Working Capital
(*) Depreciation
OPERATING & CAPITAL FUNDS
ENDING WORKING CAPITAL - June 30, 2021
Working Capital = Current Assets
minus Current Liabilities
Through June 2021
See note
Budget
YTD
Actual Variance Budget
YTD
Actual Variance Budget
YTD
Actual Variance Budget
YTD
Actual Variance
464 464 465 465 466 466 -
16,669,900 7,974,936 (8,694,964) 1,458,000 768,149 (689,851) 1,199,000 961,212 (237,788) - - -
60,000 338 (59,663) - 2,500 2,500 - -
45,600 2,420 (43,180) 12,800 622 (12,178) 4,600 603 (3,997) 12,800 261 (12,539)
- - - 4,000 2,431 (1,569) - - -
16,775,500 7,977,694 (8,797,806) 1,474,800 773,702 (701,098) 1,203,600 961,815 (241,785) 12,800 261 (12,539)
68,100 25,619 42,481 249,471 121,359 128,112 495,692 241,228 254,464 - - -
12,900 4,056 8,844 119,725 59,896 59,829 271,278 128,880 142,398 175,000 74,632 100,368
48,200 858 47,342 362,000 190,405 171,595 261,700 191,949 69,751 - - -
2,785,230 1,142,083 1,643,147 267,800 152,745 115,055 157,200 48,427 108,773 37,900 777,909 (740,009)
- - - - - - - - - - - -
13,485,300 6,479,038 7,006,262
- - - 251,400 - 251,400 - - - - - -
632,100 317,535 314,565 110,600 55,300 55,300 158,950 80,069 78,881 - - -
17,031,830 7,969,189 9,062,641 1,360,996 579,705 781,291 1,344,820 690,552 654,268 212,900 852,541 (639,641)
(256,330) 8,505 264,835 113,804 193,997 80,193 (141,220) 271,263 412,483 (200,100) (852,280) (652,180)
- - - - - -
- - -
3,810,900 - 3,810,900
3,000,000 50,560 - -
- - - - - - - - -
126,700 - 126,700 - - -
- 7,000 7,000 - - -
- - -
5,753,618 5,753,618 - 810,777 810,777 - 505,802 505,802 - 1,741,353 1,741,353 -
5,497,288 5,762,123 264,835 1,608,781 947,214 (661,567) 364,582 777,065 412,483 1,541,253 889,073 (652,180)
(256,330) 8,505 264,835 798,004 136,437 (661,567) (141,220) 271,263 412,483 (200,100) (852,280) (652,180)
200 53 (147) 800 4 (796)
- - - - - -
- 1,899 1,899 - - -
- - - - - -
- - - - - -
13,500 - (13,500) - - -
- - - - - -
3,000,000 50,560 (2,949,440) - - -
- - - - - -
3,013,700 52,512 (2,961,188) 800 4 (796)
- - - - - -
- - - - - -
- - - - - -
100 - 100 100 - 100
- - - -
- - - -
2,949,210 52,982 2,896,228 55,673 - 55,673
- - - - - -
2,949,310 52,982 2,896,328 55,773 - 55,773
64,767 64,767 - 64,656 64,656 -
129,157 64,297 (64,860) 9,683 64,660 54,977
64,390 (470) (64,860) (54,973) 4 54,977
(256,330) 8,505 862,394 135,967 (726,427) (196,193) 271,267 467,460 (200,100) (852,280) (652,180)
20,000 - 434,700 333,606 32,200 19,522 - -
Note: Includes June's Waste Management
payment ($1,176,725), which will be made in July.
ENTERPRISE FUNDS INTERNAL SERVICE FUNDS
(*) Debt service interest as shown represents actual cash outlay. Debt service principal represents actual expenditures;
payments will be made as scheduled in December 2021.
SOLID WASTE AIRPORT CEMETERY INSURANCE
See note below
37Page 64 of 79
OPERATING FUND:
OPERATING REVENUES
Charges For Service
Grants
Interest Earnings
Rents, Leases, Concessions, & Other
TOTAL OPERATING REVENUES
OPERATING EXPENSES
Salaries & Wages
Benefits
Supplies
Other Service Charges
Intergovernmental Services (Less Transfers Out)
Waste Management Payments
Sewer Metro Services
Debt Service Interest
Interfund Operating Rentals & Supplies
TOTAL OPERATING EXPENSES
OPERATING REVENUES LESS EXPENSES
BEFORE DEPRECIATION
NON-OPERATING REVENUES
Operating Transfers-in
Intergovernmental Loan
Other Non-Operating Revenues
Revenue Bond Proceeds
NON-OPERATING EXPENSES
Transfer to Capital Subfund
Other Operating Transfers-out
Debt Service Principal
Net Change in Restricted Net Assets
Interfund Loan Repayment
Other Non-Operating Expenses
BEGINNING WORKING CAPITAL - January 1, 2021
ENDING WORKING CAPITAL - June 30, 2021
NET CHANGE IN WORKING CAPITAL (see Note)
CAPITAL FUND:
CAPITAL REVENUES
Interest Revenue
Grants
Contributions
Other Non-Operating Revenue
Increase In Contributions - System Development
Interfund Revenues
Increase In Contributions - FAA
Proceeds of Debt Activity
Transfers In from Operating Sub-Fund
Transfer In from Other Funds
TOTAL CAPITAL REVENUES
CAPITAL EXPENSES
Other Non-Operating Expense
Increase In Fixed Assets - Salaries
Increase In Fixed Assets - Benefits
Increase In Fixed Assets - Services
Increase In Fixed Assets - Site Improvements
Increase In Fixed Assets - Equipment
Increase In Fixed Assets - Construction
Operating Transfers Out
TOTAL CAPITAL EXPENSES
BEGINNING WORKING CAPITAL - January 1, 2021
NET CHANGE IN WORKING CAPITAL (see Note)
Total Change in Working Capital
(*) Depreciation
OPERATING & CAPITAL FUNDS
ENDING WORKING CAPITAL - June 30, 2021
Working Capital = Current Assets
minus Current Liabilities
Through June 2021
See note
Budget
YTD
Actual Variance Budget
YTD
Actual Variance Budget
YTD
Actual Variance Budget
YTD
Actual Variance
- - 568 568 560 560
1,104,400 545,603 (558,797) 3,705,100 1,841,065 (1,864,035) 6,653,150 3,323,334 (3,329,816) 2,290,400 1,145,200 (1,145,200)
- - - - - -
20,000 1,721 (18,279) 8,000 818 (7,182) 21,600 1,629 (19,971) 16,400 1,221 (15,179)
15,000 6,129 (8,871) - - - - - - - 192,405 192,405
1,139,400 553,453 (585,947) 3,713,100 1,841,883 (1,871,217) 6,674,750 3,324,963 (3,349,787) 2,306,800 1,338,826 (967,974)
- - - 819,855 379,743 440,112 2,209,075 1,051,542 1,157,533 691,161 333,821 357,340
250,000 111,536 138,464 452,466 199,370 253,096 1,099,145 476,609 622,536 357,276 176,453 180,823
- - - 140,200 36,447 103,753 420,650 100,627 320,023 1,153,840 375,207 778,633
461,100 225,699 235,401 1,643,300 508,264 1,135,036 3,007,800 1,630,394 1,377,406 570,050 194,854 375,196
- - - - - - - - - - - -
- - - - - - - - - - - -
159,700 79,850 79,850 227,900 113,950 113,950 276,850 138,425 138,425 343,750 172,469 171,281
870,800 417,085 453,715 3,283,721 1,237,773 2,045,948 7,013,520 3,397,598 3,615,922 3,116,077 1,252,804 1,863,273
268,600 136,368 (132,232) 429,379 604,110 174,731 (338,770) (72,635) 266,135 (809,277) 86,022 895,299
235,600 35,982 (199,618) 50,000 36,454 (13,546) - - -
500,000 - 500,000
1,028,070 19,240 1,008,830 - - - 22,000 22,000 -
- - -
- - - - - - - - -
- 49,840 (49,840)
2,382,027 2,382,027 - 986,936 986,936 - 2,738,407 2,738,407 - 2,384,056 2,384,056 -
2,650,627 2,518,395 (132,232) 623,845 1,607,788 983,943 1,949,637 2,702,226 752,589 1,552,779 2,448,078 895,299
268,600 136,368 (132,232) (363,091) 620,852 983,943 (788,770) (36,181) 752,589 (831,277) 64,022 895,299
4,700 381 (4,319) 45,600 2,320 (43,280)
- - -
- - - - - -
- - - - - -
- - - - - -
- - - 1,975,900 987,950 (987,950)
- - - - - -
- - - - - -
500,000 - (500,000) - - -
75,000 - (75,000) 1,142,520 7,300 (1,135,220)
579,700 381 (579,319) 3,164,020 997,570 (2,166,450)
- - - - - -
- - - 63,900 4,892 59,008
- - - 26,100 2,409 23,691
200 0 200 700 - 700
- -
792,985 (44) 793,029 3,708,790 986,395 2,722,395
25,000 - 25,000 1,140,000 - 1,140,000
- - - - - -
818,185 (44) 818,229 4,939,490 993,695 3,945,795
874,299 874,299 - 5,415,699 5,415,699 -
635,814 874,724 238,910 3,640,229 5,419,574 1,779,345
(238,485) 425 238,910 (1,775,470) 3,875 1,779,345
268,600 136,368 (132,232) (363,091) 620,852 983,943 (1,027,255) (35,756) 991,499 (2,606,747) 67,896 2,674,643
- - - - 236,900 232,715 1,453,200 633,002
INTERNAL SERVICE FUNDS
INNOVATION & TECHNOLOGY EQUIPMENT RENTALWORKER'S COMPENSATION FACILITIES
38Page 65 of 79
AGENDA BILL APPROVAL FORM
Agenda Subject:
Resolution No. 5622 (Tate)(10 Minutes)
Date:
September 21, 2021
Department:
Community Development
Attachments:
Res olution No. 5622
Powerpoint Slide Pres entation
Budget Impact:
Current Budget: $0
Proposed Revision: $0
Revised Budget: $0
Administrativ e Recommendation:
Schedule Resolution No. 5622 for action by City Council on October 4, 2021.
Background for Motion:
Background Summary:
The South King Housing and Homelessness Partners (SKHHP) was established through an
interlocal agreement to work together and share resources to increase the available options
for South King County residents to access affordable housing and preserve the existing
affordable housing stock. In accordance with the Interlocal Agreement the annual SKHHP
work plan and budget must be approved by the legislative body of each member jurisdiction
in addition to the SKHHP Executive Board. Each SKHHP jurisdiction had an opportunity to
review and provide feedback on the work plan and budget prior to Executive Board adoption.
The 2022 SKHHP work plan and budget priorities were reviewed with Council at the May 10,
2021 City Council study session. The feedback from member jurisdictions was used to draft
the 2022 SKHHP work plan and budget adopted by the SKHHP Executive Board on July 23,
2021, see attachment to proposed resolution.
The SKHHP 2022 work plan and budget operationalizes the SKHHP mission and goals and
provides an itemization of all categories of budgeted expenses and itemization of each
Party’s contribution, including in-kind services. Consistent with the SKHHP Interlocal
Agreement, the SKHHP 2022 work plan and budget must be approved by each legislative
body and adopted by the SKHHP Executive Board.
WORK PLAN
The 2022 work plan includes three major areas of work that will facilitate implementation of
the SKHHP Interlocal Agreement: governance and administration; policy and planning; and
education and outreach. The 2022 work plan builds on work done in 2020 and 2021 to
establish the SKHHP Housing Capital Fund through pooled public resources, increase
philanthropic and corporate investment through creation of a SKHHP 501(c)(3) fundraising
branch, and establish a SKHHP Advisory Board made up of community members that will
help to ground SKHHP decision in community needs and interests.
The governance and administration work area includes strategic planning to set 3-5 year
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goals for the organization, annual work plan and budget process, quarterly progress and
budget reports, and annual reporting to stakeholders and non-SKHHP south King County
cities. The policy and planning work area includes: administering and allocating funds from the
SKHHP Housing Capital Fund and coordinating with partner jurisdictions to enhance and
develop new local housing policies and programs. The outreach and education work area
includes: representing south King County at local and regional decision tables and further
strengthening regional stakeholders’ understanding of housing needs and opportunities in
south King County.
OPERAT ING BUDGET
Attributable to the Interlocal Agreement including an adopted budget before staff was hired
and before the City of Auburn became the administering agency, the adopted budget for
2019 and 2020 was a projection of operating costs that did not cover the full SKHHP
operating costs. In light of the COVID-19 pandemic and resulting revenue shortfalls and
budget uncertainties original jurisdictions contributions were maintained in 2021, this was
made possible by personnel cost savings from 2019 and 2020. This decision intentionally
spent down some of the cost savings from the previous two years to cover operating costs
and deferred consideration of increasing member contributions to the 2022 operating budget.
During the development of the 2022 SKHHP operating budget, feedback from SKHHP
partner jurisdictions and the SKHHP staff work group identified the following budget priorities
for 2022:
Work towards a balanced budget
Increase staff capacity to two full time positions
Consider a compensation structure for SKHHP Advisory Board members
The 2022 SKHHP operating budget operationalizes these priorities by increasing jurisdiction
contributions by 15%. The SKHHP budget contributions are based on population size, as
shown in the attachment to the resolution, Auburn’s 2022 SKHHP contribution is $29,900.
If there are any additional contributions to SKHHP’s operating budget from sources such as:
existing SKHHP partners, additional partners become part of SKHHP, or contributions or
donations from outside sources, each SKHHP partner contribution could be reduced through
an amended budget.
RECOM MENDAT ION
Staff recommends approval of Resolution 5622 adopting the 2022 SKHHP work plan and
budget. This recommendation is based on the following:
1. The 2022 SKHHP work plan and budget is consistent with the Interlocal Agreement
between Auburn, Burien, Covington, Des Moines, Federal Way, Normandy Park,
Renton, Tukwila, and King County.
2. The 2022 SKHHP work plan and budget operationalizes the agreed upon priorities by
the SKHHP Executive Board to implement the Interlocal Agreement by acting
cooperatively to formulate housing policies and strategies that address housing stability,
foster efforts to preserve and provide affordable housing by combining public funding
and private-sector resources, and support implementation of other local policies and
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programs relating to affordable housing.
Rev iewed by Council Committees:
Councilmember:Mulenga Staff:Tate
Meeting Date:September 27, 2021 Item Number:
Page 68 of 79
--------------------------------
Resolution No. 5622
September 20, 2021
Page 1 of 3
RESOLUTION NO. 5 6 2 2
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, APPROVING THE SOUTH KING
HOUSING AND HOMELESSNESS 2022 WORK PLAN AND
2022 OPERATING BUDGET
WHEREAS, on February 19, 2019 the City of Auburn enacted Resolution 5408
which authorized the Mayor to enter into an Interlocal Agreement (ILA) with 8 other south
King County cities and King County to form the South King Housing and Homelessness
Partners (SKHHP); and
WHEREAS, pursuant to the Interlocal Agreement, each participating jurisdiction
must approve an annual work plan each year to guide the work of SKHHP staff; and
WHEREAS, pursuant to the Interlocal Agreement, each participating jurisdiction
must approve SKHHP’s annual budget that includes an itemization of all categories of
budgeted expenses and itemization of each Party’s contribution, including in -kind
services; and
WHEREAS, the purpose of the annual work plan and budget is to provide
management and budget guidance; and implement the overarching SKHHP goals to work
together and share resources to increase the available options for South King County
residents to access affordable housing and to preserve the existing affordable housing
stock; and
WHEREAS, the 2022 work plan includes three major streams of work: governance
and administration; policy and planning; and outreach and education; and
WHEREAS, the governance and administration work stream includes program -
wide management activities including establishing decision-making protocols and
reporting procedures; and convening an advisory board; and
Page 69 of 79
--------------------------------
Resolution No. 5622
September 20, 2021
Page 2 of 3
WHEREAS, the policy and planning work stream includes advocating for and
establishing a SKHHP affordable housing capital fund; and collaborating with partners to
enhance local policies and programs that accelerate access to affordable housing, protect
existing housing stock, and provide housing security; and
WHEREAS, the outreach and education work stream includes representing South
King County at all applicable decision tables; and furthering the understanding of the
spectrum of affordable housing options and related needs and opportunities; and
WHEREAS, on July 23, 2021 the SKHHP Executive Board adopted Resolution
2021-03 enacting the 2022 work plan and budget upon approval by the legislative body
of each participating party.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON, RESOLVES as follows:
Section 1. City Council adopts the SKHHP 2022 Work Plan as shown in
Attachment A.
Section 2. City Council adopts the SKHHP 2022 operating budget as shown in
Attachment A.
Section 3. The City of Auburn will transmit its annual contribution to SKHHP on
an annual basis during the first quarter of the calendar year; and
Section 4. The Mayor is authorized to implement such administrative
procedures as may be necessary to carry out directions of the legislation.
Page 70 of 79
--------------------------------
Resolution No. 5622
September 20, 2021
Page 3 of 3
Section 5. This Resolution will take effect and be in full force on passage and
signatures.
Dated and Signed:
CITY OF AUBURN
____________________________
NANCY BACKUS, MAYOR
ATTEST:
____________________________
Shawn Campbell, MMC, City Clerk
APPROVED AS TO FORM:
____________________________
Kendra Comeau, City Attorney
Page 71 of 79
South King Housing and Homelessness Partners
Angela San Filippo, SKHHP Executive Manager
Auburn City Council Study Session
September 27, 2021
Page 72 of 79
SKHHP WORK PLAN AND BUDGET PROCESS
APRIL: Staff
workgroup work
plan
development
MAY -JUNE:
Outreach and
update to
partner Councils
MAY –JUNE:
Executive Board
work plan and
budget
development
JULY 23:
Executive Board
adoption of
work plan and
budget
SUMMER –
FALL: Partner
jurisdiction
adoption of
2022 work plan
and budget
Page 73 of 79
SKHHP MISSION
South King County jurisdictions working together and sharing
resources to create a coordinated, comprehensive, and
equitable approach to increasing housing stability, reducing
homelessness, and producing and preserving quality
affordable housing in South King County.
Page 74 of 79
OBJECTIVES
•Share technical information and resources to promote
sound housing policy
•Coordinate public resources to attract greater private and
public investment for affordable housing in South King
County
•Provide a unified voice to advocate for South King County
needs at a local, regional, and state level
Page 75 of 79
Governance and Administration
•Annual work plan and budget
•Quarterly progress and budget reports
•Annual updates to stakeholders and non-SKHHP
partner cities
Policy and planning
•Build funding support
•Support policies and strategies that address
displacement, fair housing, and healthy housing
•Support housing policies and strategies that
embed and track racial equity
•Convene SoKiHo group of city and county land
use planners
Outreach and education
•Represent SKHHP at local and regional meetings
and forums
•Monthly SKHHP Executive Board educational
topics
•Education and engagement opportunities for
elected officials, stakeholders, and community
members
•State and federal legislative priorities
•Convene South King County Joint Planners and
Developers (SKCJPD) work group
REOCCURING SKHHP ANNUAL WORK PLAN ITEMS
Page 76 of 79
•Establish SKHHP Advisory Board
•Establish SKHHP Housing Capital Fund and develop administration plan and structure
•Build funding support
•Establish SKHHP 501(c)(3)
•Develop marketing materials
•Coordinate with developers to better understand barriers to increasing construction and preservation
of affordable housing
•Inventory and assessment of existing preservation programs for affordable rental and ownership
housing
•Inventory and monitoring for affordable housing vulnerable to market pressures
AREAS OF ONGOING FOCUS
Page 77 of 79
Budget
•Increased jurisdiction contributions that work towards a balanced budget that includes:
•Full time Executive Manager and Program Coordinator
•Compensation structure for SKHHP Advisory Board members
Work Plan
•Develop 3-5-year strategic goals and objectives
•Develop strategies for preservation of existing affordable housing in South King County
•Partner with organizations and area experts to provide educational opportunities to better understand
the connections between SKHHP’s mission and homelessness services, outreach, and best practices
•Use equity lens for development and implementation of all aspects of work plan
2022 SKHHP WORK PLAN AND BUDGET
Page 78 of 79
South King Housing and Homelessness Partners
Angela San Filippo, Executive Manager
asanfilippo@skhhp.org
(253) 329-7394
Page 79 of 79