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HomeMy WebLinkAbout2023-2024 Budget Book - GFOA (2) CITY OF AUBURN WASHINGTON CITY OF AUBURN WASHINGTON 2023-2024 BIENNIAL BUDGET For Fiscal Years January 1, 2023 to December 31, 2023 and January 1 , 2024 to December 31, 2024 Prepared by the Finance Department To Table of Contents CITY OF RN* ' ,4 b WASHINGTON ik. Mayor Nancy Backus Serving as Mayor since 2014 City Council 2004-2014 AUBURN CITY COUNCIL ,r _ . I! > , \' / 2 ..... / ' 0 ., 4. / j&A 4/ V Claude DaCorsi Bob Baggett Larry Brown James Jeyaraj Deputy Mayor Serving since 2016 Serving since 2018 Serving since 2019 Serving since 2014 l' i ...r; 1 •:1 i 1.---' li g..r • �l'.2 .0 0 ' y% �� VODe , o-8°' C 9` °�') Robyn Mulenga Cheryl Rakes Yolanda Trout-Manuel Serving since 2019 Serving since 2023 Serving since 2014 DEPARTMENT DIRECTORS Administration I Dana Hinman Innovation and Technology I David Travis City Attorney I Kendra Comeau Parks,Arts&Recreation I Daryl Faber Community Development I Jeff Tate Police I Mark Caillier Finance I Jamie Thomas Public Works I Ingrid Gaub Human Resources I Candis Martinson 2 To Table of Contents AUBURN'S VISION FOR THE FUTURE: Your Premier Community with Vibrant Opportunities CITY OF AUBURN MISSION STATEMENT To provide a service-oriented government that meets the needs of our residents, citizens and business community. 3 To Table of Contents r GOVERNMENT FINANCE OFFICERS ASSOCIATION D is ting uished Budget Presentation Award PRESENTED TO City of Auburn Washington For the Biennium Beginning January 01, 2021 CL 4A. P )40144:/1 Executive Director 4 To Table of Contents Table of Contents Descriptions and page numbers are hyperlinked 1 PAGE PAGE 1 Preface 253 Section V: Budget Details Provides introductory information,including: Includes tables,charts,and other information that *Auburn City Council and Department Directors 2 provide supporting detail and explanation to the *Auburn's vision and mission statement 3 summary budget: * the GFOA Distinguished Budget Award 4 * 2023 Revenue by Type-All Funds 254 * the table of contents 5 * 2023 Expenditures by Object-All Funds 256 * a budget-in-brief 6 * 2024 Revenue by Type-All Funds 258 * the Mayor's transmittal letter 8 * 2024 Expenditures by Object-All Funds 260 * 2023 Budget Summary-Operating Funds 262 9 Section I: Budget Summary * 2023 Budget Summary-Capital Funds 263 Summarizes the 2023-2024 biennial budget and * 2024 Budget Summary-Operating Funds 264 provides comparisons to previous years'revenues and * 2024 Budget Summary-Capital Funds 265 expenditures.Includes: *Administrative Structure 267 * a reader's guide 9 * Costs by Administrative Structure 268 * the City's financial structure 10 * Departmental Expenditures by Cost Center- 271 * a discussion of the general fiscal environment 13 General Fund * key issues affecting the budget 15 * Citywide Interfund Operating Transfers 273 * summary-level budget reports 17 * comparative budget summaries 24 275 Section VI: Proposed Program Improvements * staffing trends 30 Presents the program improvements that have been recommended by the Mayor and City Council during 35 Section II: Process/Policies budget deliberations: Descnbes: * Airport 277 * the City's organization 35 * Cemetery 278 * basis of budgeting 35 * Engineering 279 * budget process 36 * Equipment Rental 286 * calendar 37 * Facilities 289 *purpose and structure 38 * Finance 292 * components of the budget 39 * Human Services 294 * budget policies 41 * Innovation&Technology 297 * 2021-2022 City-wide goals and accomplishments 53 * Legal 299 and 2023-2024 City-wide goals * Mayor 301 * the 2023-2024 budget strategy 60 * Community Development 303 * Police 304 63 Section III: Financial Plan * Parks,Arts and Recreation 306 Provides: * Storm 312 *Analyses of budgeted revenues and expenditures 64 * Sewer 314 *A revenue analysis for each fund type: - General Fund 69 317 Section VII: Capital Planning,Programming, - Special Revenue Funds 75 and Budget - Capital Project Funds 78 Summarizes the City's Capital Facilities Plan(CFP) - Enterprise Funds 81 showing capital projects budgeted for 2019 and 2020 - Internal Service Funds 84 along with the capital facilities plan for these projects in the - Fiduciary Funds 86 the following four years. Projects are listed in the following - Permanent Fund 87 following sections: *The General Fund six-year financial forecast 88 * Transportation projects 320 *Long-term debt obligations and debt capacity 90 * Water Utility projects 338 *General Fund fiscal capacity 93 * Sanitary Sewer projects 354 *Working capital for propnetary funds 96 * Storm Drainage projects 364 * Parks,Arts and Recreation projects 376 101 Section IV: Operating Budget * General Municipal projects and Community 384 Includes an introduction,including a list of sections for Improvements which information is presented in this section;summary * Other Proprietary Fund projects 396 tables and graphs for the baseline budget and the General Fund budget;and sections for each 405 Section VIII: Appendices administrative department: *Appendix A-Position Salary Schedules 405 * Mayor and City Council 105 *Appendix B-General Information *Administration 111 * History of Auburn 411 * Human Resources and Risk Management 125 *About Auburn 412 * Finance 133 *Arts and Culture 413 * Legal 153 * What's Happening in Auburn 414 * Community Development 159 * Who to Call 418 * Police Department and SCORE 179 * Community Statistics 419 * Public Works 187 *Appendix C-Budget Ordinances 427 * Parks,Arts&Recreation 227 *Appendix D-Glossary of Terms and 439 * Innovation&Technology 245 List of Acronyms 445 * Acknowledgments 449 5 To Table of Contents CITY 2023 - 2024 ....„, I,„ A pin 1.• .4 Budget in Brief * -- WASHINGTON Mission: To provide a service-oriented government that meets the needs of our residents,citizens,and business community. Vision: Your Premier Community with Vibrant Opportunities Core Values: Safety,Economy, Environment,Character, Diversity,and Service City Goals: CHARACTER CELEBRATION II nllI Developing and preserving attractive and � Celebrating our diverse cultures, heritage,and °% interesting places where people want to be. community. WELLNESSa ECONOMY Promoting community-wide health and safety Encouraging a diverse and thriving marketplace for wellness. di' consumers and businesses. 4 SERVICE ((;) ENVIRONMENT Providing transparent government service. Stewarding our environment. WE I?1:L� > Mk SUSTAINABILITY t0 Creating a sustainable future for our community. BUDGET HIGHLIGHTS: Key issues affecting the 2023-2024 budget process include maintaining the City's ability to provide current levels of service,ensuring that all new programs were aligned with the Mayor's and Council's priorities,and providing adequate fund balances and reserves. Major budget highlights include: • Through the COVID-19 pandemic, City revenues exceeded projections and expenditures were closely constrained. However,severe inflation and geopolitical events in 2022 are causing uncertainty in projections,and a mild recession is currently anticipated in 2023. • Demand for services—including public safety, human services,and transportation—continues to increase faster than expected revenue growth. • There is a growing need in human services(homelessness and mental health). • Salaries and benefits represent 56%of the General Fund budget.Overall,about 86%of General Fund expenditures are non-discretionary. • Police labor contracts have been negotiated,though the Teamsters'contract is up for renegotiation at the end of 2022. Unaffiliated salary increases in 2023-2024 will be commensurate with labor contracts. 2023 -2024 CITY-WIDE REVENUES BY TYPE: 2023 -2024 CITY-WIDE EXPENDITURES BY FUND TYPE: Other $248.2 M 18.8% $593.6 M $199.5 M $200 Charges Intergovern- for mental Service 7.8% $100 $73.9 M 43.8% $ 525.8 0 $47.3 M $6.5 M $18.3 M $0 Taxes General Special Debt Capital Enterprise Internal 29.6% Fund Revenue Service Project Funds Service Funds Funds Funds Funds +3a S 380 220 City of King 1¢ 17 WHERE Auburn School District State Auburn County ST All Other WHERE 65'-State 26-Ktng County 9'-City YOUR a ,_ .p .. r�. YOUR 7gfif� i K\ It[M tnv1'P11)ST ill F,...311.11e% t s"�ya i, tS� 2022 Y` w.2�.. s�_� . 0 2022 1�) ��...�-.-.. y���r <. PROPERTY '- 12 9 6 z SALES 12 L L \,, z TAX 1 ��^ r N TAX t r_ L11180916G I� 4 Ia= L111809160 DOLLAR DOLLAR �t lz \ 12 GOES: �. :.w.g ®3 GOES: - - _ n r�t:•_Y Co.O� �7]IOLI�i �" rw��..ayn. �ONL I)OL7A1- 6 To Table of Contents GENERAL FUND REVENUES BY CATEGORY: GENERAL FUND EXPENDITURES BY TYPE: Taxes - 71.9% Other Expenses Charges for Service ME 9.5% o h Intergovernmental 6.4% 14/ / Personnel Miscellaneous 9.1% Operating 4. 199.5 M 55.5% Licenses&Permits ]I 2.6% $ 193.1 M Expenses Fines&Forfeitures I 0.4% 30.6% GENERAL FUND EXPENDITURES BY FUNCTION: GENERAL FUND EXPENDITURES BY DEPARTMENT: Mayor& Non-Departmental Legal Public Safety -" - $80.2 M Council 4.0% 3.5% 1.5% Finance General Government $35.3 M - 4.7% Culture and Recreation $24.3 M Admin Interfunds and Transfers - $27.9 M 3.3c 0 Economic Environment Ul $7.3 M Polic= Streets 4.9% Transportation ® $7.6 M $ 199.5 M 37.6% Public Physical Environment ■ $9.5 M Works 4.0% Health and Human Services ■ $7.3 M Human Resources CAPITAL BUDGET SUMMARY(2023 -2024): 6.0% Arks,:"IIIIIIIIII- Innovation& Cemetery Other Technology D'4% 2.9%0.1% SCORE Community Airport lik 6.3% Development General 5.5% Municipal $ 199.5 M 7.4% 11.8`o Transportation (Arterial Street) 21.3% c CAPITAL PROJECTS $ 96.3 M Parks,Art ���---� SOURCES AND USES (2023 -2024): &Recreation Transportation 2 2% (Local Street) 4.1% Sources Storm Fund Drainage of Balance s Other Sources 15.3% 48.1% .1% 31.0% Funds �\ Transportation Local Sources 3.6% REET 2.2% Water (Arterial Street 19.9% Preservation) 89% Uses Of Design ROW/Construction 10.6% 71.1% $96.3 M Funds Acquisition 14.1% Debt Service/Other 4.3% Major Projects Planned for 2023 -2024: Street Projects Other Projects Auburn Way S Improvements $4.4 M Rainier Ridge Pump Station Rehabilitation/Replacement $ 3.9 M 29th St SE&R St SE Intersection Improvements 3.6 M West Main Street Pump Station Upgrade 3.9 M Regional Growth Center Access Improvements 2.7 M Airport Runway/Taxiway Rehabilitation 3.6 M C Street SW Preservation 2.2 M Coal Creek Springs Transmission Main Replacement 3.0 M Local Street Improvement Program 2.1 M D Street SE Storm Improvements 2.6 M Arterial Street Preservation Program 1.7 M Auburn Way South Improvements(Water Main) 2.4 M Local Street Preservation Program 1.5 M Sewer Repair&Replacement/System Improvements Prograr 1.7 M M Street NE 1.5 M Pipeline Repair and Replacement Program 1.4 M SIGNIFICANT NEW PROGRAMS AND INITIATIVES: 2023 2024 ELECTED OFFICIALS: Department Program Title Duration Net Cost Net Cost Mayor Nancy Backus Finance Financial ERP Replacement one-time $ 150,000 $2,650,000 Deputy Mayor James Jeyaraj Public Works Facility Master Plan Ph.2,3 and 4 one-time - 2,300,000 Council Member Cheryl Rakes Parks Auburn Golf Course Driving Range one-time 100,000 1,600,000 Council Member Kate Baldwin Mayor DEI Program Budget ongoing 236,050 280,300 Council Member Yolanda Trout-Manuel Finance B&O Program ongoing - - Council Member Robyn Mulenga Storm 2x Maintenance Worker 1 ongoing 214,640 219,500 Council Member Larry Brown Airport Airport Operations Adjustments ongoing 169,450 248,300 Council Member Bob Baggett For more details,the City's 2023-2024 budget is posted on the City's website at: http://www.auburnwa.gov/BiennialBudget 7 To Table of Contents 1 CITY Or ,�"� MAYOR NANCY BACKUS, ..+►� * ® 25 WEST MAIN STREET.AUBURN.W�A�98001 WASHINGTON a 253-931-3000 e AUBURNWA,COV Dear Residents of Auburn, I present to you the 2023-2024 budget for the City of Aub urn.commitment to using your tax dollars in a deliberate and responsibleiS document manner that honors reflects our the values and priorities of our city. This decade has presented challenges unseen in our lifetime, to serving our residents to the fullest while aligning our work toeconomicg our residents diversity character,il g yet we remain e safety, nd our unwavering commitment to protect the to our coreT principles:e safety, and environment. These standards she guiding principles of this document. capital you have entrusted us with are the A municipal budget is a guiding document that speaks theto in many ways, the most fundamental embodiment of democracy true an ways, the. Although the future remains ideals of its residents. It is,r meeting our goalsen and haveug worked tirelessly in and tells the scary of our full of uncertainty, we remain resolute in are in line with those ideals to ensure the expenditures outlined here I thank you first and foremost for being an active part of our to thank our staff for helping to bring forward a budget that isbudgetplans u maintaining the quality-of-life forward conservative process. I alsop want assets all Auburn residents a deserve. r spending I encourage your continued civic engagement and input to best serve you p into how we use these resources Sincerely, Na cy Bac s Mayor 8 ITo Table of Contents! 2023-2024 Biennial Budget Section I: Budget Summary SECTION I: BUDGET SUMMARY This section summarizes the 2023-2024 Preliminary Budget and provides comparisons to previous years' revenues and expenditures. The section begins with a Reader's Guide which provides the reader with the general layout of the budget document and continues with a summary of the City's financial structure and an overview of the City's general fiscal environment, including legislative measures affecting City revenue. The section then provides summarized budget data showing a breakdown of the General Fund and then all funds combined. The reader is encouraged to refer to the Operating Budget(Section IV)for a more detailed account of the departmental budgets. Also, an expanded explanation of revenue sources and trends can be found in the Financial Plan (Section III). Reader's Guide Understanding a governmental budget and its specialized terminology and organization can be a challenging exercise.This Reader's Guide has been provided to highlight the kinds of information contained in this document and to inform the reader where to find particular information. It also provides a description of the City's expenditure groupings and budget account structure. Budget Document Organization This budget document contains legally required budget information, descriptive background information and various illustrative graphs and tables that will be helpful to the reader's understanding. It is divided into eight major sections, the contents of which are explained below. Transmittal Letter—The budget begins with a message from the Mayor of the City of Auburn presenting the biennial budget. The letter addresses the priorities that guided the budget, the budget process and considerations, and major changes and upcoming issues that affected policy when preparing the upcoming budget. Section I: Budget Summary—This section contains a broad overview of the budget and the City's financial structure. Section II: Budget Process/Policies — Presents the City's budget process and the policies that guided the preparation of this budget document. Section III: Financial Plan — Historical and future revenue trends are presented for each fund group as well as a six-year revenue forecast of the General Fund. Section IV: Operating Budget — The operating budget is organized by department with each tab representing the funds, departments and/or divisions assigned to one of the City's nine directors. See the table "Summary of Financial Structure" on page 12 for a listing of the director responsible for each fund. Section V: Details — Detailed information on city operations based on administrative, functional and financial structures and operating transfers. Section VI: Program Improvements — Presents, in detail, each program improvement (increase in personnel or program expansion) contained in the current budget. Section VII: Capital Budget—Briefly discusses each capital project authorized by the current budget and impacts on future operating budgets. 9 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary Financial Structure of the City Budget The City of Auburn's accounting and budget structure is based upon Governmental Fund Accounting to ensure legal compliance and financial management for various restricted revenues and program expenditures. Fund accounting segregates certain functions and activities into separate self-balancing `funds' created and maintained for specific purposes (as described below). Resources from one fund used to offset expenditures in a different fund are budgeted as either a `transfer in' or`transfer out'. The City of Auburn budget is organized in a hierarchy of levels, each of which is defined below: Fund A fund is an accounting entity used to record the revenues and expenditures of a governmental unit which is designated for the purpose of carrying on specific activities or attaining certain objectives. For example, Fund 102, the Arterial Street Fund, is designated for the purpose of maintaining the arterial streets within the City. Governmental Fund Types General Fund — The General Fund is the City's primary fund that accounts for current government operations. This fund is used to account for all resources not required to be accounted for in another fund. The General Fund supports police protection, parks and recreation, planning and economic development, general administration of the City, and any other activity for which another type of fund is not required. Special Revenue Funds—Special revenue funds are used to account for revenues which are legally or administratively restricted for special purposes. These funds receive revenues from a variety of sources, including Federal and State grants, taxes, and service fees. These revenues are dedicated to carrying out the purposes of the individual special revenue fund. The City currently has eleven special revenue funds. Examples of restricted revenues that must be spent on specific purposes are gas tax revenues, Federal and State grants for transportation, community development block grants, forfeited drug funds, business improvement assessments, hotel/motel tax, and mitigation fees. Debt Service Funds — Debt service funds account for resources used to repay the principal and interest on general purpose long-term debt not serviced by the enterprise funds. These funds do not include contractual obligations accounted for in the individual funds. Capital Project Funds — Capital project funds pay for major improvements and construction. Revenues for capital funds are derived from contributions from operating funds and bond proceeds. These revenues are usually dedicated to capital purposes and are not available to support operating costs. The City has three capital project funds: Municipal Parks Construction, Capital Improvements Fund, and the Local Revitalization Fund. Proprietary Fund Types Enterprise Funds— Enterprise funds are used to account for operations that are financed and operated in a manner similar to business enterprises. They are established as fully self-supporting operations with revenues provided primarily from fees, charges for services, or contracts for services. The City maintains seven enterprise funds to account for the operations of Water, Sewer, Sewer Metro, Storm Drainage, Solid Waste, Airport, and the Cemetery. 10 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary Internal Service Funds—Internal service funds are used to account for operations similar to those accounted for in enterprise funds, but these funds provide goods or services to other departments on a cost reimbursement basis. The City maintains five internal service funds to account for insurance activities, worker's compensation, facilities, innovation and technology, and fleet management. Other Fund Types Permanent Funds—These funds report resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the programs. The City has one permanent fund, the Cemetery Endowment Care Fund. Fiduciary Funds — Fiduciary, or trust Funds, are used to account for assets held by the City in a trustee capacity and cannot be used to support the City's own programs. These include pension trust, investment trust, private-purpose trust, and agency funds. The City's pension trust fund is the Fire Relief and Pension Fund and is budgeted on the accrual basis of accounting where revenues are recognized when earned and expenses are recorded when incurred. The City has two agency funds: South King Housing & Homelessness Partners(SKHHP)and the V-Net Agency fund, although the V-Net agency fund is custodial in nature and is not budgeted. The City does not have any investment trust funds or private purpose trust funds. Department Department designates a major unit of government services; e.g., Parks, Arts and Recreation. Division A division is a specific line of work performed by a department or fund, and is most often distinguished as a separate cost center within the fund or department. For example, Emergency Management is a division within the Administration Department and includes the costs of centralized City activities related to preparing for, responding to, and recovering from all types of disasters. Object The expenditure object is the appropriation unit used in the budget, representing the level of detail used to sort and summarize items of expenditure according to the type of goods or services being purchased; e.g., salaries, supplies. 11 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary Summary of Financial Structure Fund Number&Title Responsibility Budget Description 001 General Fund Revenues Finance Director General govemment activities 001 General Fund Operations Mayor&Council Mayor Mayor&Council costs and the DEI Program(Diversity,Equity and Inclusion) Administration Administration Director General govemment administration and emergency management Human Resources HR Director General government employment,safety and court costs Finance Finance Director General government finance costs General govemment legal costs,Property Management and Housing& City Attorney City Attorney Resource Services Community Development Comm Development Director Community development,building permits,environmental seances, Community&Human Seances,and economic development Jail Police Chief SCORE fail costs Police Police Chief Direct police department costs Public Works Public Works Director General government engineering costs Parks,Arts&Recreation Parks Director Park maintenance,golf course,recreational programs,arts and senior programs Streets Public Works Director Street maintenance costs Non-Departmental Finance Director Citywide expenditures,fund transfers,fund balance&one-time expenditures Special Revenue Funds 102 Arterial Street Public Works Director MVFT and grants for arterial street projects 103 Local Street Public Works Director Funding for local street repairs 104 Hotel/Motel Tax Comm.Development Director Lodging tax for promotion of tounsm 105 Artenal Street Preservation Public Works Director Utility tax for arterial street preservation 106 Amencan Rescue Plan Act(ARPA) Finance Director Fund for administering ARPA Funding 117 Drug Forfeiture Police Chief Forfeited drug money used for drug enforcement 119 Housing/Commt'y Development Comm.Development Director Community Development Block Grants(CDBG) 120 Recreational Trails Parks Director Dedicated funds for recreational trails 121 Business Improvement Area Comm.Development Director Financial activity of the downtown area 122 Cumulative Reserve Finance Director Governmental reserves 124 Mitigation Fees Finance Director Collection of mitigation&impact fees Debt Service Funds 232 2020 LGTO Refunding Bonds Finance Director Principal&Interest,2010 bonds 238 SCORE 2009 A&B Bond Finance Director Principal&Interest,2009 bonds 249 LID Guarantee Finance Director Reserves for security of Local Improvement Districts(LID's) 275 LID#350 Finance Director Principal&Interest,Local Improvement District 276 Golf/Cemetery 2016 Refunding Finance Director Principal&Interest,LTGO Bond Refunding Capital Projects Funds 321 Municipal Parks Construction Parks Director Capital projects at municipal parks 328 Capital Improvements Finance Director Capital improvements-Citywide projects 330 Local Revitalization Finance Director Capital improvements-downtown urban center Enterprise Funds 430/460 Water Public Works Director Operating and capital fund for water utility 431/461 Sewer Public Works Director Operating and capital fund for sewer utility 432/462 Storm Drainage Public Works Director Operating and capital fund for storm drainage utility 433 Sewer Metro Public Works Director Operating fund for King County metro sewer charge 434 Solid Waste Finance Director Operating fund for solid waste utility 435/465 Airport Public Works Director Operating and capital fund for municipal airport 436/466 Cemetery Parks Director Operating and capital fund for municipal cemetery Internal Service Funds 501 Insurance Finance Director Insurance reserves 503 Workers'Compensation HR Director Self insured workers'compensation 505 Facilities Administration Director Operating fund for facilities and property management 518/568 Innovation and Technology IT&Administration Director Operating and capital fund for information services&multimedia 550/560 Equipment Rental Public Works Director Operating and capital fund for equipment rental Fiduciary/Trust Funds 611 Fire Pension Finance Director Pension fund for firemen's retirement system 654 SKHHP Comm.Development Director Agency fund for South King Housing&Homelessness Partners Permanent Funds 701 Cemetery Endowment Care Finance Director Long-term reserves for cemetery care and improvements All funds are appropriated,see Ordinance No.6879 and Ordinance No.6888. 12 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary General Fiscal Environment Effective budget and financial policies are developed gradually over a period of time in response to long- term fiscal and social-economic conditions. Accordingly, although this document responds to the City's financial policy, a strategic framework has been developed in response to multi-year fiscal pressures. General Fund The General Fund is the City's largest fund Property Assessed Valuation and is used to account for the majority of City 514 5 B resources and services except those required $14 by statute or to be accounted for in another 5124E SB fund. Approximately 75% of General Fund 512 5106E `11. x 92 revenues are derived from taxes, including 510 59.8Ba,1, 58 BB property taxes, sales taxes, utility taxes, and 1 $8 52.68 $828 5228 56.98 57313 other taxes such as admissions and gaming $6 taxes. The remainder of revenues is derived from sources such as business licenses, development related fees, intergovernmental 52 payments such as liquor excise taxes and profit distributions from the State of 2,_ _.]_2 2CA 2014 2015 2010 2017 2016 2015 22L.. Washington and fines from traffic violations. General Fund revenues are generally cyclical U King County Y Pierce County following the economic cycles of the surrounding region. In 2021, real property values, which had finally 2023 - 2024 General Fund Revenues recovered to pre-recession levels by 2016, grew an additional 8.5%, and property tax receipts grew by 3.5%. Retail sales taxes Fines&Forfeits receipted to the General Fund grew by 15.9%, 0% and the rate of unemployment in the County Fees&Charges dropped from a high of 15.3% in April 2020 to 1096 acne& Propel5% Taxes a nearly pre-COVID-19 level of 3.0% by the \ sources end of 2021. At the same time, building permit 996 revenues increased by 54.9% reflecting greatly Intergovernmental improved construction activity relative to 2020, 696 which was significantly reduced during the Licenses&� pandemic. Permits 396 In 2022, the City continued its economic Other Taxes recovery from the COVID-19 pandemic, with 296 many revenue sources performing better than expected. However, while the economic Sales Taxes Business& 2496 outlook for the City is generally positive, utility Taxes significant challenges to the City's overall 2196 financial condition remain, particularly the ongoing gap between revenue and expenditure growth. Additionally, domestic conditions and geopolitical events add a significant amount of uncertainty to projections.The country has recorded some of the highest inflation rates of the last several decades this year, exacerbated by international events such as the war in Ukraine. The City also continues to grapple with the financial impacts of the elimination of streamlined sales tax revenue distributions and the uncertainty of sales tax receipts on out-of-state sales under the new Marketplace Fairness Act. Therefore, although the City has seen significant private investments in the community, including development within several blocks in downtown that will serve as a catalyst for future redevelopment, the City remains cautious and continues to vigilantly monitor and control its expenditures in order to live within the City's means. 13 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary Past Legislative Actions There have been several legislative actions at the state level that have permanently reduced sales and other tax revenues for the City of Auburn. These actions are summarized below, along with potential impacts on Auburn's revenue. Sales Tax Exemption on Purchase and Lease of Manufacturing Equipment, Retooling of Manufacturing Equipment, and General Research and Development (1995) Legislation was passed to exempt the purchase and lease of manufacturing equipment from State and local sales taxes. The next year further legislation was enacted exempting sales taxes on research and development and on the retooling of manufacturing equipment. Estimated impact: reduction of $1.0 million per year in 2023-2024. Initiative 695 (1999) In November 1999, the voters of Washington State approved Initiative 695,which repeals the State's long standing motor vehicle excise tax (MVET) and requires future voter approval of tax and fee increases proposed by State, county and local governments. The ruling was upheld on appeal at the Washington State Supreme Court. The loss of the MVET eliminated an average of$750 million annually as a funding source for local governments, transit systems and State transportation projects. The loss of MVET revenues was approximately 2%of total General Fund revenues. During 2000, State funding was provided to assist in offsetting the revenue losses. The City of Auburn received approximately $200,000 in 2001 and 2002. Early in 2003, the State discontinued this funding assistance. Estimated impact: reduction of $1.1 million per year in 2023-2024. Initiative 747 (2001) 1-747 limits property tax increases to the lesser of 1% or inflation unless the jurisdiction has "banked capacity", which provides that the levy limit is based on the highest amount that could have been levied since 1985-1986. 1-747 was passed by Washington State voters in November of 2001. This measure was declared unconstitutional by the King County Superior Court on June 13, 2006. In November 2007, the State Supreme Court decision was to overturn 1-747. Following this decision, the Washington Legislature approved House Bill 2416 reinstating the provisions of 1-747 retroactively to 2002, restoring the one percent limit on property tax increases (again, unless the jurisdiction has banked capacity). Estimated impact: reduction of about$1.0 million per year in 2023-2024. Initiative 776 (2002) The voters approved this initiative in the fall of 2002 to repeal the$15 local option vehicle excise tax levied in King, Snohomish and Douglas counties. The voters of these counties initially approved this tax and there was argument whether a statewide vote could repeal a local voted tax. After several court cases and subsequent appeals, the State Supreme Court upheld the initiative. Estimated impact: reduction of about$650,000 per year in 2023-2024. Streamlined Sales and Use Tax (SST) (2003) In 2003, the Legislature enacted Senate Bill 5783 to adopt several provisions of the Streamlined Sales and Use Tax Agreement. The agreement attempted to create a sales tax collection system that is uniform across all states. Washington State changed from a point of sale collection process to a point of delivery collection process in July 2008. Starting in January 2018 and continuing through September 2019, streamlined sales tax mitigation payments were phased out; all distributions were terminated by the State in 2020. Beginning July 2021,the State resumed quarterly payments equal to the amount received in June 2020, with gradually decreasing payments and a new sunset date of June 2026. Estimated impact: projected new revenue for the biennium of$1.0 million per year in 2023-2024. Marketplace Fairness Act (MFA) (2017) In 2017, the State enacted EHB 2163, which has been labeled the Marketplace Fairness Act. This legislation is intended to capture the retail sales tax lost from internet sales. The new law took effect on January 1, 2018. The bill was intended to phase out the streamlined sales tax mitigation payments, but as mentioned above, certain cities will continue to receive payments through 2026. Estimated impact: projected new revenues averaging about$0.2 million per year in 2023 and 2024. 14 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary Key Issues Affecting the 2023-2024 Budget Process Key issues for 2023-2024 include maintaining the City's ability to provide current level of services in light of residual impacts of the COVID-19 pandemic and continuing increases in the cost of doing business and funding public safety, human services, and maintenance and replacement of our street transportation system that exceed growth in revenues. As discussed earlier, growth in General Fund revenues is expected to remain modest. Property tax receipts are limited to a 1% annual increase plus new construction. This is, by itself, insufficient to cover increases in the costs of supporting existing staff's COLAs and benefits, most of which are contracted obligations that are increasing at a rate greater than current revenue growth. Sales and use tax growth performed significantly better than expected despite the COVID-19 pandemic but is projected to decrease by about 10.5% in 2023 as economic conditions remain volatile, with a modest 1.5% recovery in 2024. While the City has managed to operate within its existing resources through past budget reductions and continued vigilance in monitoring daily spending, the cost of doing business continues to rise. Healthcare costs are expected to rise by 10% in both 2023 and 2024, while dental costs are expected to increase by 5% in both years. State of Washington pension contribution rates are expected to decrease somewhat in 2023 and remain constant in 2024. Auburn serves as a major hub for local and regional warehousing and distribution facilities. Transportation traffic from these industries has placed a strain on the City's network of arterial streets. The ongoing preservation and maintenance of our transportation system has become more difficult due to the decreased City revenues and the sizable investment needed on an ongoing basis to rehabilitate the existing roadway network. Gridlock exists along the major arterials of the City due primarily to a failing State highway system that has inadequate capacity for commuter traffic and forces traffic on to the City arterials. While transit stations have been constructed in valley downtown areas to help alleviate transportation gridlock on our highways, this does not address the City's need for a long-term solution. The City has made significant progress with its Save Our Streets (SOS) program for local streets. Nonetheless, the roadwork improvements that remain represent the most difficult and expensive areas of the City's transportation system to rehabilitate as these roadways will likely require rebuilding. Since 2013, the SOS program had been funded from sales taxes collected on new construction. From 2019-2022, this was replaced with real estate excise tax (REET) revenues. In the 2023-2024 biennium, this funding will in turn be replaced by utility tax revenues.The City's Arterial Streets Preservation program will be funded from 1.5% of utility taxes on public and private utilities, and the Arterial Street Fund will continue to be funded by a combination of transportation grants, motor vehicle fuel taxes, and traffic impact fees. Going forward, the City's Finance Department will closely monitor its financial condition. While the City has been able to avoid budget reductions or a reduction in workforce in the 2023-2024 budget, should the general economy fail to show sustained improvement in this time period, the City will likely be required to re-evaluate its financial position and to manage its remaining resources appropriately. The Auburn Community The City of Auburn is located in southern King County and northern Pierce County, the two most populous counties in the State. It is strategically located in relation to the labor and consumer markets of these two metropolitan counties. The City serves approximately 85,700 people within its incorporated limits, and another 35,000 to 40,000 people who reside in the adjacent unincorporated area considered to be within the Auburn community. The City of Auburn was incorporated in 1891 and operates as a non-charter code city under the laws of the State. The City's total assessed valuation in 2022 was estimated at$14.5 billion. For the 2023-2024 budget, the City's authorized FTEs total 477.75 in 2023 and 482.75 in 2024 (on a full- time equivalency basis) providing a full-range of municipal services. These services include: police protection, parks, arts and recreation services, land use management and development regulation, street 15 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary maintenance and construction, water services, sanitary sewage collection, storm drainage management, solid waste collection, a general aviation airport, a municipal cemetery, and a golf course. The City's water and sewage utilities also serve large areas of the adjacent unincorporated area. Other local governmental services are provided by separate governmental entities serving the Auburn area, and these services are not included in Auburn's budget. The Auburn School District provides public educational services to the City. Green River College is located inside the City limits. King County provides solid waste disposal, public transportation, regional sewage treatment, property assessment and tax collection, some judicial services, public health services, and other county services to the City and its residents. The King County Housing Authority,for the most part, provides housing services. Sound Transit provides commuter rail service in the Puget Sound region, with a commuter rail/bus station located in the City of Auburn. The King County District Court provides municipal court and probation services. Fire prevention and control services were transferred from the City to the Valley Regional Fire Authority(VRFA) in 2007. The VRFA is a separate municipal corporation serving the cities of Auburn, Algona, and Pacific. The VRFA imposes its own property tax levy and fire benefit charge and is not included in the City's budget process except to fund residual pension and health care/disability liabilities. Retailing has also become a significant factor in Auburn's economy. Sales taxes represent the second largest single source of revenue to the General Fund (with property taxes being the largest single source). Retail, automotive and services such as restaurants, engineering, and administrative services make up nearly three-quarters of the City's sales tax base.' The Outlet Collection of Seattle serves as a local and regional destination shopping center. Other Funds The most significant issue for the proprietary funds (which account for the activities of the City utilities, cemetery, and airport) over the past several years has been ensuring that these entities are self-sufficient and needed capital projects are accomplished. Key issues and projects facing the City's proprietary funds in the 2023-2024 budget include: • Continued infrastructure replacement for all three utilities in coordination with street and arterial improvements. • Construction of the Coal Creek Springs transmission line replacement project, including the replacement of the river crossing via a utility bridge. • Replacement of lead water service lines throughout the City. • Rehabilitation or replacement of the Rainier Ridge sewer pump station and PVC force main. • Upgrading the West Main Street pump station to meet level of service goals. • Installation of new storm drainage infrastructure along the D Street SE corridor. • Rehabilitation of the runway and taxiway at the Auburn Municipal Airport. 1 Based upon 2021 sales tax collections 16 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary Overview of Summary Section The tables and graphs on the following pages reflect summarized budget information for 2023 and 2024. The information presented here is intended for summary purposes only; for more detailed budget information, please refer to Sections IV through VII of this budget document as well as the Capital Facilities Plan. Tables and Graphs in Order of Presentation • 2023 Budget Summary—All Funds (Table) • 2023 Summary of Notable Changes in Fund Balance (Table) • 2023 Budgeted Revenues by Fund, % of Total (Graph) • 2023 Budgeted Expenditures by Fund, % of Total (Graph) • 2024 Budgeted Revenues by Fund, % of Total (Graph) • 2024 Budgeted Expenditures by Fund, % of Total (Graph) • 2024 Budget Summary—All Funds (Table) • 2024 Summary of Notable Changes in Fund Balance (Table) • Comparative Budget Summary, 2021-2024—All Funds (Table) • 2023 &2024 Budgeted Revenue—All Funds (Graph) • 2023 & 2024 Budgeted Expenditures—All Funds (Graph) • Comparative Budget Summary, 2021-2024—General Fund (Table) • 2023 & 2024 Budgeted Revenue—General Fund (Graph) • 2023 & 2024 Budgeted Expenditures—General Fund (Graph) • Population vs. Staff Levels, 2014-2024 (Graph) • Position Allocation by Department, 2020-2024 (Table) 17 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary 2023 Budget Summary - All Funds Change Beginning 2023 2023 Ending in Fund Fund Fund Balance Resources Expenditures Fund Balance Balance Note GENERAL FUND $ 16,428,633 $ 91,190,426 $ 98,143,349 $ 9,475,710 $ (6,952,923) a Arterial Street 965,783 9,085,192 9,360,894 690,081 (275,702) co Local Street 1,932,689 2,598,000 2,036,300 2,494,389 561,700 b 0 z Hotel/Motel Tax 480,179 143,900 177,100 446,979 (33,200) e_ Arterial Street Preservation 2,699,358 4,041,772 4,100,000 2,641,130 (58,228) w z Drug Forfeiture 857,236 148,000 392,671 612,565 (244,671) in • Housing&Community Development 42,842 650,000 650,000 42,842 - w ce Recreational Trails 95,845 7,100 - 102,945 7,100 J Q Business Improvement Area 97,502 - 90,000 7,502 (90,000) U w American Rescue Plan Act(ARPA) - 4,030,000 4,030,000 - - a Cumulative Reserve 30,713,551 80,000 1,391,450 29,402,101 (1,311,450) c Mitigation Fees 10,976,167 1,601,200 7,043,982 5,533,385 (5,442,782) d w Local Revitalization 2010 C&D Bond 662,707 1,507,600 1,507,600 662,707 - O 5 LID#249 1,687 10 - 1,697 10 cc in u) LID#350 - - - - - w Golf/Cemetery 2016 Refunding - 370,700 370,700 - - a SCORE 2009 A&B Bond - 1,366,100 1,366,100 - - Q U Municipal Park Construction 816,504 1,545,100 1,347,800 1,013,804 197,300 F Q• -, Capital Improvements 13,078,556 6,833,300 6,320,700 13,591,156 512,600 e ✓ 0- Local Revitalization 245,831 256,200 500,000 2,031 (243,800) w Water 13,532,308 31,265,502 37,527,550 7,270,260 (6,262,048) f z Sewer 17,987,552 9,950,400 16,339,201 11,598,751 (6,388,801) g m LL Sewer Metro 3,328,134 20,613,900 20,586,400 3,355,634 27,500 w co Storm Drainage 20,702,167 11,623,800 17,443,026 14,882,941 (5,819,226) h Fe ce Solid Waste 2,135,607 26,646,830 26,533,984 2,248,453 112,846 w z Airport 913,184 5,654,555 6,226,578 341,161 (572,023) i w Cemetery 1,819,399 1,787,400 2,663,452 943,347 (876,052) j w Insurance 1,710,775 12,000 182,500 1,540,275 (170,500) w Workers'Compensation 3,102,720 1,144,900 750,700 3,496,920 394,200 CD z Facilities 415,868 4,683,900 4,731,374 368,394 (47,474) Innovation and Technology(includes 3,392,439 9,720,700 9,759,135 3,354,004 38,435 F Multimedia) ( ) z - Equipment Rental 6,277,459 6,997,740 6,660,946 6,614,253 336,794 Qo Fire Pension 1,790,627 103,600 196,256 1,697,971 (92,656) O Z o u SKHHP(South King Housing& • Homelessness Partners) 1,668,893 297,400 366,475 1,599,818 (69,075) F z wV) < Z Cemetery Endowment Care 2,158,347 64,130 - 2,222,477 64,130 CC w w 0_ TOTAL $ 161,030,551 $ 256,021,357 $ 288,796,223 $ 128,255,685 $ (32,774,866) TOTAL BUDGET $417,051,908 $417,051,908 18 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary 2023 Notable Changes in Fund Balance Change in Note Fund Fund Balance Explanation a General Fund ($6,952,923)While the budgeted revenues continue to increase during this period,citywide growth contributes to the expenditures exceeding the anticipated revenues. The notable change in the General Fund is mainly contributed to the increase in Interfund Payments for Services.As growth continues,employee salaries and benefits increase as well. b Local Street 561,700 Revenues include$2.3 million in utility taxes,and$235,000 in transfers from other funds,while capital projects are budgeted to be over$2 million. c Cumulative Reserve (1,311,450)Expenditures increased during this period due to the transferring out of funds into the General Fund for departmental needs.Largely to provide funding for the Police Assigned Vehicle Program-POL.0039. d Mitigation Fees (5,442,782)Fund balance will decrease throughout the biennium due to the spend-down of transportation and park impact fees received in prior years,which will be used to fund various capital projects. e Capital Improvements 512,600 Revenues include$2.2 million in real estate excise tax(REED,$1.7 million in grants,$2 7 million transfers from other funds and$221,300 miscellaneous revenue to fund over$6.3 million capital projects. Water (6,262,048)Fund balance will decrease throughout the biennium due to the spend-down of bond proceeds received in 2020,which will be used to fund various capital projects.The Cascade Water Alliance Water Purchase project requires payment of$934,810 each year through 2029. g Sewer (6,388,801)Increase in capital projects funded by the Sewer Fund,primarily the Rainier Ridge Pump Station Rehabilitation/Replacement project($3.8 million). h Storm Drainage (5,819,226)Increase in capital projects funded by the Storm Fund,primanly the D Street SE Storm Improvement and the Pipeline Repair&Replacement Program projects. i Airport (572,023)Expenditures and associated revenues in this fund vary from year to year, largely based on any constrruction projects required.The paydown on debt service largely impacts the change in balance for the airport. Cemetery (876,052)Increase in capital projects funded by the Cemetery Fund,2023 costs totaled $355,000 for Cemetery Development-10th Addition and Forest Walk-Phase 3 projects. 19 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary Budgeted Revenues by Fund Type - 2023 Internal Service _ - _ _Other Misc. Funds Funds 3.8% 0.2% 111 Genal 356er9�6Fund Enterprise Funds 42.0% Spec al R ncs o ?}o Capital Projects Debt Service 3.4% 1.3% Budgeted Expenditures by Fund 'Ripe - 2023 Internal Service Other Misc. Funds Funds 7 `' �- 0.2% eral Fund 4.0% Enterprise Funds 44.2% )111, -14111 Special Re enLe Furtls CSap.ta rajects Cal:: Ser.•;ice 2.g ,{. 1 1.,.; 20 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary t Budgeted Revenues by Fund Type - 2024 Internal Service Other Misc. Funds Funds 9.1% 0.2% General Fund 37_S% Enterprise •. Funds 4U_1% S::ecial eve-Lie -.Jnd= Capital Projects 9.2-:`- p a Del)- Service 2.5% Budgeted Expenditures by Fund Type - 2024 Internal Service C't-le' ;1 sc. Funds Furirls 7.9% '3.2 c.s: IEnterprise Funds 39_6% Spec al --___ illt, Re'.an..e Furirls 14.3{:'r Capital Frcjects Dal:- Ser.,ice . .3=:`: 1 1.}:¢ 21 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary 2024 Budget Summary - All Funds Change Beginning 2024 2024 Ending in Fund Fund Fund Balance Resources Expenditures Fund Balance Balance Note GENERAL FUND $ 9,475,710 $ 101,921,889 $ 101,372,924 $ 10,024,675 $ 548,965 a Arterial Street 690,081 11,307,150 11,968,800 28,431 (661,650) b co Local Street 2,494,389 2,546,100 1,951,300 3,089,189 594,800 c 0 z Hotel/Motel Tax 446,979 143,900 177,100 413,779 (33,200) w Arterial Street Preservation 2,641,130 4,203,100 5,250,000 1,594,230 (1,046,900) d z Drug Forfeiture 612,565 148,000 404,917 355,648 (256,917) j Housing&Community Development 42,842 650,000 650,000 42,842 - w X Recreational Trails 102,945 7,100 - 110,045 7,100 J < Business Improvement Area 7,502 - 7,502 - (7,502) v w American Rescue Plan Act(ARPA) - 4,246,866 4,246,866 - - C Cumulative Reserve 29,402,101 80,000 12,959,994 16,522,107 (12,879,994) e Mitigation Fees 5,533,385 1,600,100 7,003,800 129,685 (5,403,700) f w Local Revitalization 2010 C&D Bond 662,707 1,504,200 1,504,100 662,807 100 0 5 LID#249 1,697 10 - 1,707 10 w LID#350 - - - - - m Golf/Cemetery 2016 Refunding - 374,400 374,400 - - w O SCORE 2009 A&B Bond - 1,366,200 1,366,200 - - J ill Municipal Park Construction 1,013,804 568,800 768,500 814,104 (199,700) F 0 Q• o Capital Improvements 13,591,156 4,099,300 7,249,500 10,440,956 (3,150,200) g ✓ a Local Revitalization 2,031 2,082,866 2,081,866 3,031 1,000 Water 7,270,260 24,566,720 27,419,559 4,417,421 (2,852,839) h rn z Sewer 11,598,751 10,038,900 12,020,197 9,617,454 (1,981,297) i D w Sewer Metro 3,355,634 21,989,300 21,961,800 3,383,134 27,500 w rn Storm Drainage 14,882,941 18,696,900 26,029,446 7,550,395 (7,332,546) j it ct Solid Waste 2,248,453 28,102,400 28,328,158 2,022,695 (225,758) w z Airport 341,161 3,083,755 3,208,215 216,701 (124,460) w Cemetery 943,347 1,432,400 1,878,088 497,659 (445,688) w Insurance 1,540,275 12,000 182,500 1,369,775 (170,500) 0 Workers'Compensation 3,496,920 1,144,900 751,000 3,890,820 393,900 w co cl 9 Facilities 368,394 4,451,000 4,468,294 351,100 (17,294) Q D Z w Innovation and Technology(includes r Multimedia) 3,354,004 12,300,524 12,270,082 3,384,446 30,442 Z Equipment Rental 6,614,253 6,632,142 6,397,827 6,848,568 234,315 Fire Pension 1,697,971 103,600 206,256 1,595,315 (102,656) Q 0 U z o LL SKHHP(South King Housing& 1,599,818 331,000 377,600 1,553,218 (46,600) LT Homelessness Partners) H z w co < z Cemetery Endowment Care 2,222,477 64,130 - 2,286,607 64,130 rl w W a TOTAL $ 128,255,685 $ 269,799,652 $ 304,836,791 $ 93,218,546 $ (35,037,139) TOTAL BUDGET $398,055,337 $398,055,337 22 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary 2024 Notable Changes in Fund Balance Note Fund Change in Comment Reference Fund Balance Amount a General Fund $548,965 Expenditure growth continues to exceed revenue growth throughout this period.However,a transfer in of$9.3 million from the Cumulative Reserve fund contnbutes to the positive change in balance for the General Fund. b Arterial Street (661,650)Revenues include$2.2 million in real estate excise tax(REED,$1.7 million in grants,$2.7 million transfers from other funds and$221,300 miscellaneous revenue to fund over$6.3 million capital projects. c Local Street 594,800 Nearly$2.4 million from utility tax revenues plus$150,000 transfers from other funds are budgeted to fund$1,950,000 in capital projects. d Arterial Street Preservation (1,046,900)Sales and Utiltily tax revenues over$3.4 million plus$750,000 in grants funded $5 2 million in expenditures resulting in decrease of fund balance e Cumulative Reserve (12,879,994)Expenditures increased during this period due to the transferring out of funds into the General Fund for departmental needs.Largely to provide funding for cash flow needs of$9.3 million. Mitigation Fees (5,403,700)Fund balance will decrease throughout the biennium due to the spend-down of transportation and park impact fees received in prior years,which will be used to fund various capital projects. g Capital Improvements (3,150,200)Increase in capital projects,primarily funding for the Golf Course Driving Range and Facility Master Plan. h Water (2,852,839)Fund balance will decrease throughout the biennium due to the spend-down of bond proceeds received in 2020,which will be used to fund various capital projects.The Cascade Water Alliance Water Purchase project requires payment of$934,810 each year through 2029. i Sewer (1,981,297)Increase in capital projects funded by the Sewer Fund,primarily the Sanitary Sewer Repair&Replacement Program project. Storm Drainage (7,332,546)Increase in capital projects funded by the Storm Fund,primarily the West Main Street Pump Station Upgrade and R Street SE Improvements projects. 23 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary Comparative Budget Summary ALL FUNDS 2021 2022 2022 2023 2024 Actual Adj. Budget Estimated Budget Budget REVENUES Taxes $ 71,897,683 $ 66,646,500 $ 73,865,260 $ 76,918,828 $ 78,656,165 Licenses and Permits 2,980,103 2,264,300 2,637,775 2,511,364 2,568,898 Intergovernmental 14,007,388 26,556,822 21,353,591 22,516,106 18,280,533 Charges for Services 95,308,590 102,294,900 102,854,031 112,599,626 117,809,987 Fines and Penalties 875,932 1,010,400 506,701 547,975 556,819 Miscellaneous 7,897,281 10,308,172 9,960,302 10,468,324 10,393,720 Other Sources 2,380,876 2,935,000 2,175,084 40,000 40,000 Total Revenues $ 195,347,852 $ 212,016,094 $ 213,352,744 $ 225,602,223 $ 228,306,122 EXPENDITURES Salaries&Wages $ 44,183,914 $ 51,004,484 $ 48,935,484 $ 51,326,741 $ 52,965,593 Benefits 15,823,925 24,570,961 21,281,119 23,358,544 25,194,415 Supplies 4,195,315 5,051,590 4,997,390 4,927,820 5,172,910 Services&Charges 73,277,970 90,313,475 92,988,280 97,471,031 103,974,638 Intergovernmental - - - - - Capital Outlay 21,532,764 71,717,159 51,363,495 55,908,458 47,213,210 Debt Service 5,681,998 6,938,450 5,571,750 7,338,995 7,335,195 Interfund Payments for Services 16,805,026 17,780,960 17,780,960 22,520,500 22,962,300 Total Expenditures $ 181,500,913 $ 267,377,079 $ 242,918,478 $ 262,852,089 $ 264,818,261 OTHER FINANCING SOURCES(USES) Loan Proceeds $ 39,258 $ 1,450,000 $ - $ 3,000,000 $ - Bond Proceeds - - - - - Proceeds from Sale of Fixed Assets 18,785 2,029,800 41,000 - - Transfers In 24,711,926 34,321,301 46,344,817 25,944,134 40,018,530 Transfers Out (24,711,926) (34,321,301) (44,414,978) (25,944,134) (40,018,530) Net Change in Restricted Assets (16,605,745) - - - - Contributed Capital 13,541,333 2,213,200 2,037,900 1,475,000 1,475,000 Total Financing Sources (Uses) $ (3,006,369) $ 5,693,000 $ 4,008,739 $ 4,475,000 $ 1,475,000 Net Change in Fund Balance $ 10,840,571 $ (49,667,985) $ (25,556,995) $ (32,774,866) $ (35,037,139) Fund Balances-Beginning 175,854,577 192,497,795 186,587,544 161,030,549 128,255,683 Fund Balances-Ending Designated 20,043,812 14,294,716 14,823,458 9,330,520 3,866,664 Undesignated 166,651,337 128,535,094 146,207,092 118,925,163 89,351,880 Total Fund Balances-Ending $ 186,695,149 $ 142,829,810 $ 161,030,549 $ 128,255,683 $ 93,218,544 24 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary 2023 / 2024 Budgeted Revenue — All Funds Ta€es ■2023 Ea-aget Licenses&Permits ' ■2024 Ea-aget Iniergovernmenial =M Charges for Services s Fines&Penatii es ! bliscellaneausdi llllllllllllllll Other Sources Pb'TF Loan El Contributed Capital Transfers In $0 $10 $20 531 S40 550 SSO S70 $80 $90 $100 $110 Millions L 2023 / 2024 Budgeted Expenditures — All Funds Salaries&'JJages B313f13 ■2023 E&aget ■2024 EA-ages Supplies Serrices&Charges li'teifur: F;:;•i erls Transfers a 7 1 CI-3 f 25 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary Comparative Budget Summary GENERAL FUND 2022 2021 2022 Estimated 2023 2024 Actual Adj.Budget Actual Budget Budget REVENUES Taxes: Property $ 23,234,591 $ 23,198,400 $ 23,539,372 $ 24,016,247 $ 24,486,386 Sales&Use 22,262,336 20,526,000 23,046,789 20,644,463 20,957,287 Business&Utility 14,526,562 15,146,300 17,029,658 21,022,304 21,349,357 Other 3,131,648 2,818,400 3,505,041 3,131,114 3,178,635 Licenses and Permits 2,937,103 2,264,300 2,637,775 2,511,364 2,568,898 Intergovemmental 6,986,777 6,155,195 7,005,963 6,162,537 6,136,802 Charges for Services 8,400,122 8,105,920 8,341,631 9,017,146 9,411,337 Fines and Penalties 434,042 885,400 381,701 422,975 431,819 Other Sources 10,000 - - - - Miscellaneous 1,226,190 1,299,800 1,645,944 1,671,584 1,657,180 Total Revenues $ 83,149,370 $ 80,399,715 $ 87,133,874 $ 88,599,734 $ 90,177,701 EXPENDITURES Salanes&Wages $ 31,401,126 $ 36,522,178 $ 35,005,926 $ 37,847,589 $ 38,867,562 Personnel Benefits 12,891,793 16,885,048 14,433,319 16,329,220 17,606,037 Supplies 1,413,466 1,795,190 1,794,990 1,722,175 1,793,115 Services&Charges 20,782,252 28,787,775 28,787,775 28,473,965 28,977,175 Capital Outlay 93,293 10,000 10,000 10,000 10,000 Debt Service - - - - - Interfund Payments for Services 9,423,268 9,890,760 9,890,760 13,127,700 13,403,400 Total Expenditures $ 76,005,198 $ 93,890,951 $ 89,922,770 $ 97,510,649 $ 100,657,289 OTHER FINANCING SOURCES(USES) Insurance Recoveries $ 406,067 $ 225,000 $ 225,000 $ 25,000 $ 25,000 Transfers In T/I from F106 576,372 1,023,600 - 2,015,000 1,815,000 T/I for Grants Coordinator - 132,000 132,000 - - T/I for Median Landscaping - 50,000 - - - T/I for Police CBA Costs - 819,000 112,600 - - T/I from Multiple Funds for BA#5 - 185,061 185,061 - - T/I for Emergency Housing Vouchers - 250,000 - - - T/I from Decision Packets - - - 476,692 530,188 T/I from F106 for ARPA 800,000 500,000 500,000 - - T/I from F432 for Median Maintenance 74,000 74,000 74,000 74,000 74,000 T/I from F122 for Fund Bal.Replenishment - 1,950,000 1,950,000 - 9,300,000 T/I from Multiple Funds for Survey Equip 88,000 - - - - Transfers Out Golf/Cemetery Debt Service (356,321) (371,300) (371,300) (370,700) (374,400) T/O to Parks Dept for Museum Programming - - - (20,000) (20,000) T/O to Engineering for Project Engineer - - - (1,470) - T/O to IT Dept for IT Security Engineer - - - (91,375) (91,395) T/O to Finance for B&O Program - - - (3,500) (3,500) T/O to Mayor Dept for FTE DEI Coordinator - - - (4,200) (550) T/O to Facilities for Senior Center Repairs (40,600) - - (50,000) - T/O to Public Works for FTE Mechanic 2 - - - (91,455) (82,738) T/O to Police for Patrol Fleet Expansion - - - - (143,052) T/O to Public Works for Cost Overruns - (75,000) (75,000) - - T/O to Mayor Dept for FTE Outreach Coordinator - (3,000) (3,000) - - T/O to F102 for ms2115 - (385,000) (385,000) - - T/O to Multiple Funds (168,416) - (18,500,000) - - T/O to F560 for Replacement Golf Mower - (14,200) (14,200) - - T/O to F560 for PRK.0052 (70,300) - - - - T/O to F122 Cummulative Reserve (2,000,000) - - - - T/O to F328 for MVFT Revenue (423,000) - - - - T/O to F328 for Utility Tax Revenue (1,781,500) - - - - T/O to F518 for Multiple Projects (16,438) - - - - T/O to F560 for Rotary Mower (70,400) - - - - T/O to F568 for IT Equip.for Police Vehicle (11,205) - - - - T/O to F568 for Vehicle Locator System (21,463) - - - - Total Financing Sources(Uses) $ (3,015,203) $ 4,360,161 $ (16,169,839) $ 1,957,992 $ 11,028,553 Net Change in Fund Balance $ 4,128,969 $ (9,131,076) $ (18,958,735) $ (6,952,923) $ 548,965 Fund Balances-Beginning $ 31,228,399 $ 35,357,368 $ 35,357,368 $ 16,428,633 $ 9,475,710 Fund Balances-Ending $ 35,357,368 $ 26,146,114 $ 16,428,633 $ 9,475,710 $ 10,024,675 26 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary 2023 / 2024 Budgeted Revenue — General Fund c Taxes Charges for ServicesIIII ■2023 ■ ■2024 Iniergovernmenial Licenses&Permits ' Miscellaneous ' Fines&Penalties Other Sources Transfers In16.1 $0 S10 520 $30 S40 $50 $60 570 $80 Millions 2023 / 2024 Budgeted Expenditures — General Fund f • Salaries&Wages Benefits IMMUNE ■ 0233 ■2024 Services&Charges ■ Interfund Payments S. :•lie Transfers Ot.l Capital C•t_I :e1:•: er.i:e 5 r $30 $35 540 I..i i; 27 ITo Table of Contents I 2023-2024 Biennial Budget Section I: Budget Summary BUDGET SUMMARY BY FUND TYPE 2023 2023 Adopted Budget Special Debt Capital Internal All General Revenue Service Protect Enterpnse Service Other Funds Fund Funds Funds Funds Funds Funds Funds Revenues Property Tax $ 24,296,247 24,016,247 $ - - $ 280,000 $ - $ - $ - Sales and Use Taxes 24,935,763 23,085,763 1,600,000 250,000 - - - - Public Utility Taxes 19,326,044 15,691,344 3,634,700 - - - - - Real Estate Excise Taxes 2,200,000 - - - 2,200,000 - -Other Taxes 6,256,174 6,020,774 147,000 - - - - 88,400 Business Licenses 450,000 450,000 - - - - - - Building/Plumbing/Elect Permits 1,197,964 1,197,964 - - - - - - Other Licenses and Permits 863,400 863,400 - - - - - - ChargesforSeneces 109,278,676 9,017,146 20,500 - 109,500 86,819,230 13,264,800 47,500 Fees 1,580,000 - 1,580,000 - - - - - Interest Earnings 1,045,240 366,700 153,500 10 52,500 313,200 127,400 31,930 Fines and Forfeits 911,385 422,975 125,000 - - 363,410 - - Rents and Contributions 8,323,984 1,304,884 332,500 - 142,800 2,533,400 4,010,400 - Intergovemmental 24,081,546 6,162,537 9,441,272 1,366,100 1,985,000 4,769,337 60,000 297,300 Interfund Transfers 25,944,134 2,565,692 5,336,692 1,628,300 3,864,800 9,739,810 2,808,840 - Bond Proceeds - - - - - - - - Other Revenues 5,330,800 25,000 14,000 - - 3,004,000 2,287,800 - Total Revenues $ 256,021,357 $ 91,190,426 $ 22,385,164 $ 3,244,410 $ 8,634,600 $ 107,542,387 $ 22,559,240 $ 465,130 Expenditures Salaries&Wages $ 51,326,741 37,847,589 $ 341,712 - $ - $ 8,819,961 $ 4,126,223 $ 191,256 Benefits 23,358,544 16,329,220 130,409 - - 4,445,809 2,453,106 - Supplies 4,927,820 1,722,175 196,900 - - 1,520,925 1,487,820 - Services and Charges 97,471,031 28,473,965 1,190,350 - 5,000 60,251,665 7,178,576 371,475 Transfers Out 25,944,134 632,700 12,390,432 - 1,059,200 10,704,892 1,156,910 - Capital Expenditures 55,908,458 10,000 14,771,994 - 7,104,300 30,340,744 3,681,420 - Debt Service 7,338,995 - 205,500 3,244,400 - 3,889,095 - - Interfund Service Charges 22,520,500 13,127,700 45,100 - - 7,347,100 2,000,600 - Total Expenditures $ 288,796,223 $ 98,143,349 $ 29,272,397 $ 3,244,400 $ 8,168,500 $ 127,320,191 $ 22,084,655 $ 562,731 Net Increase(Decrease) in Fund Balances (32,774,866) (6,952,923) (6,887,233) 10 466,100 (19,777,804) 474,585 (97,601) Beginning Fund Balances 161,030,549 16,428,633 48,861,152 664,394 14,140,891 60,418,351 14,899,261 5,617,867 Ending Fund Balances $ 128,255,683 $ 9,475,710 $ 41,973,919 $ 664,404 $ 14,606,991 $ 40,640,547 $ 15,373,846 $ 5,520,266 Budgeted Revenues by FundType-2023 Budgeted Expenditures by Fund Type-2023 $1075 $127.3 5100 S120 $91.2 5100 $98.1 S80 580 $60 F sbo six sa0 $299 $520 * PseP:i ;; GeneralSpecialEnterprise IntlPP l e Project Funds Funds Funds Funds Funds Funds Funds Funds •Personnel •Supplies and Services •Transfers Out •Tars•Licenses and Permits•Charges for Service•Intergovemmental•Transfers In •Other Revenues •Capital Expenditures •Debt Service •Interfund Service Charges 28 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary BUDGET SUMMARY BY FUND TYPE 2024 2024 Adopted Budget Special Debt Capital Internal All General Revenue Service Project Enterprise Service Other Funds Fund Funds Funds Funds Funds Funds Funds Revenues Property Tax $ 24,766,386 24.486.386 $ - - $ 280,000 $ - $ - $ - Sales and Use Taxes 25,785,287 23,435,287 2.100,000 250,000 - - - - Public Utility Taxes 19,584,107 15,869,607 3,714,500 - - - - - Real Estate Excise Taxes 2,200,000 - - - 2,200.000 - - - Other Taxes 6,415,785 6,180,385 147,000 - - - - 88,400 Business Licenses 461,250 461.250 - - - - - - Building/Plumbing/Elect Permits 1,227,913 1,227.913 - - - - - - Other Licenses and Permits 879,735 879,735 - - - - - - Charges for Services 114,502,937 9,411,337 20,500 - 59,500 91,343,400 13,620,700 47,500 Fees 1,580,000 - 1,580,000 - - - - - Interest Earnings 996,740 315,000 149,300 10 52,300 320.800 127,400 31,930 Fines and Forfeits 920,229 431,819 125,000 - - 363,410 - - Rents and Contributions 8,370,080 1,342,180 125,000 - 69.300 2,728,400 4,105,200 - Intergovernmental 19,879,673 6,136,802 9,817.216 1,366,200 1,403,000 765,555 60,000 330,900 Interfund Transfers 40.018,530 11,719,188 7,153,800 1,628,600 2.686,866 12,384,810 4,445,266 - Bond Proceeds - - - - - - - - Other Revenues 2,211,000 25,000 - - - 4,000 2.182,000 - Total Revenues S 269,799,652 S 101,921,889 S 24,932,316 S 3,244,810 S 6,750,966 S 107,910,375 S 24,540,566 S 498,730 Expenditures Salaries&Wages $ 52,965.593 38.867,562 $ 345.638 - $ - $ 9,269,281 $ 4,291.856 $ 191,256 Benefits 25.194,415 17,606.037 135,229 - - 4,833,882 2,619.267 - Supplies 5,172,910 1,793,115 198,900 - - 1,611,875 1,569,020 - Services and Charges 103,974,638 28.977,175 1,113,852 - 5.000 64,160.975 9,325,036 392,600 Transfers Out 40,018,530 715,635 24,135,660 - 1,181.500 12,933,035 1,052.700 - Capital Expenditures 47.213.210 10.000 18,440,000 - 8,913,366 16.686.920 3,162,924 - Debt Service 7,335,195 - 204,800 3,244,700 - 3,885,695 - - Interfund Service Charges 22,962,300 13,403,400 46.200 - - 7.463,800 2,048,900 - Total Expenditures S 304,836,791 S 101,372,924 S 44,620,279 S 3,244,700 S 10,099,866 S 120,845,463 S 24,069,703 S 583,856 Net Increase(Decrease) in Fund Balances (35.037,139) 548,965 (19,687.963) 110 (3,348,900) (12,935,088) 470.863 (85.126) Beginning Fund Balances 128,255,683 9,475,710 41,973,919 664.404 14,606,991 40,640,547 15,373,846 5,520,266 Ending Fund Balances S 93,218,544 S 10,024,675 S 22,285,956 S 664,514 S 11,258,091 S 27,705,459 S 15,844,709 S 5,435,140 Budgeted Revenues by Fund Type-2024 Budgeted Expenditures by Fund Type-2024 51079 $120.8 5101.9 5120 5100 5101A 5100 Sao 5a0 .G 560 p i i $60 544.6 sac $40 $24.9 5245 $24.1 520 520 $10.1 $69 532 S"531 I � 50 505 General Special Debt Capital Enterprise Internal Other General Special Debt Capital Enterprise Internal Other Fund Revenue Service Project Funds Service Funds Fund Revenue Service Project Funds Service Funds Funds Funds Funds Funds Funds Funds Funds Funds •Personnel ■Supplies and Services •Transfers Out •Tam•Licenses and Permits•Charges for Service•Intergovernmental•Transfers In •Other Revenues ■Capital 6menditures •Debt Service •Interrund Service Charges 29 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary Staffing Trends Citywide staffing between 2014 and 2021 increased at a moderate pace, with new staff positions added in each year. The increased staffing was a result of many factors relating to Citywide population growth and economic development. For example, increases in economic development activities necessitate having additional staff for permitting approval and increased staffing to manage citywide utilities, including engineering, maintenance and extension of the infrastructure, and infrastructure inspections. The anticipated population growth for the City of Auburn during the 2023-2024 years is 0.6% each year. Staffing growth during the 2023-2024 fiscal years closely mirrored the population growth in the City over the same period of time. A detailed summary of the staffing additions during the 2021-2024 period can be seen following the tables on the next page. During the 2023-2024 biennial budget cycle, staffing is expected to increase by 17 FTEs (12 in 2023 and five FTEs in 2024), as discussed below. The number of employees per 1,000 citizens has remained flat at 5.5 FTEs per 1,000 citizens since 2012 and is projected to remain at that level through the end of the 2023-2024 biennial budget cycle. The following page presents current and past staffing levels based on the home department of each FTE. 30 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary / \Population vs Staff Levels 2014-2024 500 12.0 480 I 10.0 ul c 8.0 460 g f0 Q 0 440 0 0 6.0 0 a H 420 LL N c 4.0 c 400It'll' 0 a 380 2.0 360 0.0 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 FTE 411 417 427 438 446 454 453 459 466 478 483 -Staff/Pop 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.2 5.1 5.2 5.1 / POSITION ALLOCATION BY DEPARTMENT 22-23 23-24 Department 2020 2021 2022 2023 2024 Changes Changes Mayor 4.0 5.0 6.0 7.0 7.0 1.0 0.0 Administration 7.0 5.0 5.0 5.0 5.0 0.0 0.0 Human Resources 9.0 8.0 8.0 9.0 9.0 1.0 0.0 Finance 24.0 25.0 26.0 27.0 28.0 1.0 1.0 Legal 16.0 21.0 21.0 21.0 21.0 0.0 0.0 Community Development 30.8 31.8 33.0 33.0 33.0 0.0 0.0 Police 140.0 139.0 139.0 139.0 139.0 0.0 0.0 Public Works-Engineering 55.0 55.0 55.0 56.0 56.0 1.0 0.0 Parks, Arts & Recreation 48.0 48.0 48.0 51.0 51.0 3.0 0.0 Public Works-Streets 21.0 21.0 23.0 23.0 23.0 0.0 0.0 Non Departmental 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Sub-Total General Fund 354.8 358.8 364.0 371.0 372.0 7.0 1.0 Water 23.0 23.0 24.0 24.0 24.0 0.0 0.0 Sewer 10.0 10.0 10.0 11.0 12.0 1.0 1.0 Storm Drainage 12.0 12.0 12.0 14.0 14.0 2.0 0.0 Airport 3.0 3.0 3.0 3.0 3.0 0.0 0.0 Cemetery 6.0 6.0 7.0 7.0 7.0 0.0 0.0 Facilities 11.0 11.0 11.0 11.0 11.0 0.0 0.0 Multimedia 3.6 3.8 3.8 3.8 3.8 0.0 0.0 Innovation&Technology 18.0 18.0 18.0 19.0 19.0 1.0 0.0 Equipment Rental 12.0 13.0 13.0 14.0 17.0 1.0 3.0 Sub-Total Other Funds 98.6 99.8 101.8 106.8 110.8 5.0 4.0 TOTAL FTEs 453.4 458.5 465.8 477.8 482.8 12.0 5.0 FTE: Full Time Equivalent Does not include seven elected Council positions. Three Equipment Rental FTEs are recognized in 2024, but are not expected to be filled until 2025-2029. 31 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary Changes in the 2021-2024 Budget: Mayor: Effective in January 2022, the Outreach Program Coordinator was added and will report to the Mayor. Administration: No changes in the authorized number of FTEs in the Administration Department. Human Resources: Per the 2023-2024 budget, Human Resources added 1.0 FTE for a HR Coordinator position. Finance: In 2021,1.0 FTE was added in 2021 to the Finance Department for a B&O Tax Specialist who will administer the B&O Tax Program. In 2022, Finance added 1.0 FTE for the Senior Accountant Position. Per the 2023-2024 budget, Finance will add 1.0 FTE in 2023 for a Desk Auditor position and 1.0 FTE in 2024 for a Field & Compliance Auditor. Legal: In 2021, the Legal department added a total of 4.0 FTEs to the department in which 3.0 FTEs are for Records Clerks and 1.0 FTE is for a City Prosecutor. These positions are to support the Police Body Camera initiative. Community Development: In 2022, the Community Development Department added 1.0 FTE position for a Economic Development Coordinator and per Budget Amendment#4 the SKHHP Program Coordinator position changed from 1.0 FTE to 0.75 FTE. Police: No changes in the authorized number of FTEs in the Police Department. Public Works - Engineering: In the 2023-2024 budget, the Public Works—Engineering Department will be adding 1.0 FTE for a Project Engineer. Parks, Arts and Recreation: Per the 2023-2024 budget, the Parks, Arts, and Recreation Department will add 3.0 FTEs. 1.0 FTE will consist of the addition of a Museum Curator of Collections position and 2.0 FTEs will be for Park Maintenance positions in which 1.0 FTE will be transferred from the Community Development Department. Public Works -Streets: In 2022, per Budget Amendment#4 2.0 FTEs were added to the Public Works—Streets Department for Maintenance Worker positions. Non-Departmental: There were no changes in the authorized number of FTEs in the Non-Departmental Department. Water: Effective January 2022 per Budget Amendment #4, 1.0 FTE for a GIS Technician was added to the department. Sewer: Per the 2023-2024 budget, the Sewer Department will add 1.0 FTE for a Maintenance Worker 1 position. 32 To Table of Contents 2023-2024 Biennial Budget Section I: Budget Summary Storm Drainage: Per the 2023-2024 budget, the Storm Drainage Department will add 2.0 FTEs for a Maintenance Worker 1 position in 2023 and 1.0 FTE for a Water Resource Technician position. Airport: There were no changes to the authorized number of FTEs in the Airport Fund. Cemetery: In 2022 per Budget Amendment#5, Ordinance No. 6850, a Cemetery Maintenance Worker position was added to the department. Facilities: There were no changes in the authorized number of FTEs in the Facilities Department. Multimedia: In 2021 per Budget Amendment#1, Ordinance No. 6815, the Multimedia Assistant position changed from 0.60 FTE to 0.75 FTE. Innovation and Technology (IT): In the 2023-2024 budget, the Innovation and Technology Department will add 1.0 FTE for an IT Security Engineer position. Equipment Rental: In 2021 per Budget Amendment #2, Ordinance No. 6827, 1.0 FTE was added for an Administrative Specialist — M&O position. The 2023-2024 budget includes the addition of 4.0 FTEs to the Equipment Rental Department. In 2023, 1.0 FTE will be added for a Mechanic 2 position. In 2024, 2.0 FTE's will be for Mechanic positions and 1.0 FTE will be for an Administrative Assistant. However,these three positions are not anticipated to be filled until 2025-2029, in tandem with the Police patrol fleet expansion. 33 To Table of Contents CITY JBUI-tN WASHINGTON 2023-2024 Biennial Budget Section II: Process/Policies SECTION II: PROCESS/POLICIES Organization The City has a "strong mayor"form of government as organized under the Optional Municipal Code as provided in State law. The independently elected Mayor is responsible for all administrative functions of the City and all of the department directors report to the Mayor.The City Council exercises legislative and quasi-judicial functions. All seven members of the City Council and the Mayor are elected at large for four-year terms. The Mayor develops and proposes the budget while the Council reviews and requests modifications as it deems appropriate. The optional municipal code confers a limited form of "home rule"to those municipalities organized under its provisions. Basis of Budgeting The City prepares its biennial budget in accordance with Optional Municipal Code 35A.33 of the Revised Code of Washington. Biennial budgeting has been permitted for Washington cities since 1985 and allows cities to adopt a two-year appropriation. An appropriation represents the City's legal authority to expend funds. Traditionally, the appropriations have been for one-year terms. State law has extended this legal authority so that a City's legislative body may approve an appropriation, or budget, for a two-year term. Currently, an annual budget means that every other budget is developed in the context of elections for many of the policy makers. By design, the City biennial budget is considered in non-election years, as the biennium must begin in odd-numbered years. The most common reason for using a twenty-four month appropriation is the time savings in both the budget development and approval process. This includes staff time invested in preparing the budget as well as the time Council spends during the approval and adoption phases. While it does take more time to prepare a twenty-four month budget than one for the traditional twelve months, the additional time spent is not as significant as preparing two annual budgets. As a result, over the two-year period, there is a substantial time savings, allowing staff and Council to focus on long-range strategic planning. The concept of a two-year appropriation is straightforward. Rather than a twelve-month window during which the appropriated funds can be legally spent, a biennium provides for a twenty-four month window. The two-year budget provides an opportunity to widen the planning horizon and allow more long-term thinking to be part of the financial plan that the budget represents. However, there may also be concerns about spending portions of the budget earlier in the biennium than had been planned. For this reason, many cities have adopted variations of a biennial budget. One approach is to adopt two one-year budgets, which is the method that the City of Auburn has chosen. The requirements for preparing an annual budget and a biennial budget are similar. One distinction is that a "mid-biennium review" is required with a biennial budget. The purpose of this review is to make adjustments to the budget or, essentially, a tune up. This review is not intended to become another complete budget process in itself. The mid-biennium review begins September 1st and is to be completed by the end of the first year of the two-year budget. All governmental fund type budgets are prepared on the modified accrual basis of accounting in conformity with Generally Accepted Accounting Principles (GAAP). The budget for proprietary funds is prepared on an accrual basis, also in accordance with GAAP. The legal level of budgetary control where expenditures cannot exceed appropriations is at the individual fund level. Revisions that alter the total expenditures of any fund must be approved by the City Council and adopted by ordinance. All appropriations lapse at the end of each year. The City's basis of budgeting is consistent with its basis for accounting as reported in the Annual Comprehensive Financial Report. 35 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies Steps in the Budget Process Policy/Strategy Phase Mayor&Council update the vision for the City;goals, policies and/or mission statements are set to accomplish the vision I' i� .ram e1 Mayor&Finance Director meet to discuss budget �/ priorities I Needs Assessment Phase Department Estimates directors prepare submitted to Mayor meets with estimates of Finance for department directors expenditures for next review& a and reviews two years compilation department programs ft Q Budget J.7 /� programs are il:I i7Jprioritized by j3 �/ Mayor and directors Review/Development Phase Copies of Preliminary City Clerk publishes Preliminary Budget Series of Council workshops to review Budget and details notice of Preliminary prepared&filed with —. / budget in detail are made available Budget&public City Clerk and make to the public — hearing suggested revisions 1 Council reviews / Revisions/adjustments City Clerk publishes Final public budget Preliminary Budget are made to the in detail and makes —NI Budget, notice of public hearing hearing prior to v suggested resulting in the on Final Budget Council adoption revisions Final Budget Adoption/Implementation Phase ' BudgetProperty Final Budget document Council adopts Tax 1 final balanced document becomes is finalized established budget available to the public ti�ti 36 To Table of Contents I 2023-2024 Biennial Budget Section II: Process/Policies 2023-2024 Budget Calendar Budget Process Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 12022 Mayor and Finance Director meet to discuss budget priorities Council budget retreat Budget instructions and forms are distributed to departments. Budget training presented by the Finance Department(4 sessions). Departments provide position control information to Finance Departments provide CFP worksheets to Finance Departments enter line item budgets into Eden and provide and anticipated retirements to Finance. Departments enter decision packages into Eden. Departments complete department overviews,goals and accomplishments, performance metrics,and remaining documents and retum to Finance. Finance Department creates Director budget review books. • Finance Department prepares preliminary revenue forecasts. Departments review budgets and goals with the Mayor and directors. Finance Department creates Council budget review books. City Council Budget Workshop#1:Overview of 2023-2024 General Fund. City Council Budget Workshop#2:Overview of 2023-2024 General Fund • (continued)and Governmental Capital Funds. City Council Budget Workshop#3:Overview of 2023-2024 Proprietary, Internal Service and Fiduciary Funds. Revenue forecast is finalized. Preliminary budget is filed with the City Clerk,distributed to City Council and made available to the public. Hold public budget hearing#1 with revenue presentation. Public budget heanng#2. 2021 Property tax levy is set by ordinance. Public budget heanng#3. Budget and CFP are adopted by ordinance 12023 Adopted budget published and distributed. Initial budget amendment is adopted by ordinance Mid year budget amendment is adopted by ordinance. Year-end budget amendment is adopted by ordinance. 2024 property tax levy is set by ordinance. CFP amendment and mid-biennial budget modification are adopted by ordinance. 12024 Initial budget amendment is adopted by ordinance Mid year budget amendment is adopted by ordinance. 2025 property tax levy is set by ordinance. Year-end budget amendment is adopted by ordinance. 37 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies Budget Purpose The City of Auburn's budget seeks to achieve four basic purposes: A Policy Tool Four purposes of a Budget The City's budget process is conducted in a manner ��( that allows the City's policy officials to comprehensively review the direction of the City and Operations Policy Tool Guide to redirect its activities by means of the allocation of financial resources. On this basis, the budget sets policies for the following year. This budget also facilitates the evaluation of City programs by providing a means to examine both the financial activities and the progress towards performance objectives of City departments over time. Communi- Financial An Operations Guide cations Tool Plan This budget provides financial control by setting forth ,011111111\ both legislative and administrative guidance to City employees regarding the character and scope of their activities. This direction is set forth in both summary and detail form in the various products of the budget process. A Financial Plan This budget outlines the manner in which the financial resources of the City will be managed during the budget process. This allocation of resources is based on both the current needs and on a longer-term view of the development of City programs. The budget takes into account unforeseen contingencies and provides for periodic adjustments. A Communications Medium A budget cannot be effective unless it communicates. Since this budget has a diverse audience, it seeks to communicate at several levels and for several purposes.The budget seeks to communicate clear policy at a usable level of detail to City employees. It also seeks to communicate significant policy issues and options in a form that can be acted on by policy officials. It also seeks to provide information to the City's constituents that enables meaningful dialog with elected officials. Budget Process The City of Auburn's budget process meets these purposes by integrating the planning and implementation of City programs with the allocation of financial resources necessary to support those services. The budget process starts in early spring of each even numbered year with a review of current City Council and Mayoral goals as well as the previous year's goals and objectives. Staffing, emerging topics and program priorities are reviewed with staff. Then, during late spring, departments develop their budgets and objectives that are described in the operating budget for the biennium. These objectives include capital projects scheduled for construction in the Capital Facilities Plan (CFP). Generally, most departments use a"bottom-up"approach to budgeting,with divisions or other administrative units developing their objectives along with identifying their fiscal requirements. These divisional budgets are then modified for integration into department objectives and budget proposal. During the summer, these tentative budget proposals are submitted to the Mayor. At the same time the Finance Department develops a tentative revenue projection for the upcoming budget cycle. The Mayor and Finance Director along with each department director review the budget in detail as a group. On the basis of this process, the Mayor formulates his or her recommended budget for the following year. After the Mayor has reviewed the department proposals and formulated his/her budget,the departments present their budget proposals in detail to the Council during budget workshops. In October, the City Council holds a public hearing to solicit comments from the general public regarding issues for the City to consider during 38 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies its review of the budget.This hearing is held early in the process in order to afford the public an opportunity to comment before the budget takes a formal shape. The Mayor's recommendations for the next budget cycle are formally transmitted to the Council in the form of the Preliminary Budget during the month of October. During November, the Council holds additional public hearings on the preliminary budget. The Council conducts a preliminary budget hearing before acting formally on the budget as modified during its workshop hearings. Final adoption of the budget, by ordinance, occurs in late November or early December. The entire process is coordinated, as needed, in regular meetings of the City department heads, chaired by the Mayor. Budget Structure The budget process results in various budget products at appropriate stages of the process. Budget and Accounting System The official budget is maintained, both before and after adoption, using the City's financial management and accounting system and at a very detailed line item level. Computerized reports may be generated at any time and at various levels of detail. Departments can also access these budgets at any time on a read- only inquiry basis to compare actual revenue and expenditures to their budgets.The financial management and accounting system is used to monitor revenues and expenditures after adoption of the final budget to identify significant variances.A quarterly financial report is also prepared and presented to the City Council reporting on Citywide actual to budget performance. Preliminary Budget The Preliminary Budget is prepared, pursuant to State law, as the Mayor's budget recommendations to the City Council. This public document contains a summary of information at the fund level and, for the General Fund, at the department level. It focuses on key policy issues, while still providing a comprehensive overview of the complete budget. Budget Ordinance The actual appropriations implementing the budget are contained in the budget ordinance adopted by the City Council. Final Budget The Final Budget is issued as a formal published document as modified by the City Council. It is this document which is formally filed as the Final Budget. Programs While the budget proposals of the administration are developed in concert with the fiscal proposals in the budget, the budget documents themselves only summarize the individual objectives and performance measures. Generally,these programs are not finalized until the budget is in final form since the budget will determine the actual activities undertaken by each department. Components of the Budget The budget consists of three parts: operating budget, program improvements, and capital budget. Operating Budget The operating budget consists of departmental budget proposals, which would be sufficient to maintain the objectives set by the departments to meet Council goals. Program Improvements Program improvements consist of new initiatives or substantial changes to existing programs. 39 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies Capital Budget The capital budget authorizes and provides the basis for controlling expenditures related to the acquisition of significant city assets and construction of capital facilities and infrastructure. Showing the budget in these three components separates key policy issues in order to facilitate their consideration. The policy officials can examine the level at which existing programs should be funded, what program improvements should be made and at what level of funding. Capital Planning The Capital Facilities Plan (CFP) was originally adopted as an element of the City Comprehensive Plan, which includes the City's plans to finance capital facilities that will be needed during the next 20 years. The CFP includes both long-range strategy and a specific six-year plan of projects. The CFP is maintained, and reports are published separately from the budget.The Capital Budget in this budget document includes a summary of the projects and their appropriations for the upcoming biennium. For more detailed information see the six-year Capital Facilities Plan. Implementation, Monitoring and Amendment The budget and its policies are implemented through the objectives of individual departments and accounting controls of the Finance Department. Progress in the implementation of the budget is monitored through regular reports to the Mayor from the department heads on the progress of departmental objectives and performance measures. These are then summarized into a report from the Mayor to Council. Implementation of the budget is further monitored by the oversight activities of City Council, which meets to not only consider proposals before it but also to review the activities of the various City departments. Both the reporting function of the Finance Department and the oversight function of the City Council include the status of the fiscal management policies of the budget. The financial aspects of the budget are monitored in periodic reports issued by the Finance Department comparing actual expenditures and revenues with the budget. In these reports, financial data can be presented at a higher level of detail than the final budget. These reports include an analysis of the City's financial condition. From time to time it becomes necessary to modify the adopted budget. The procedure for amending the budget depends upon the type of change that is needed. One type of change does not affect the "bottom line"total for a department or a fund. These changes, mainly transfers from one line-item to another within a department's operating budget or changes between divisions within a department, may be effected by the Mayor and the Finance Director with written request from the department director. The second type of budget amendment brings about a change in the total appropriation for a department or fund. Examples of these changes include but are not limited to the following:the acceptance of additional grant money, an adjustment to reflect increased revenues such as tax receipts, the appropriation of additional funding if expenditures are projected to exceed budgeted amounts, and re-appropriation of monies from one fund to another when deemed necessary. These changes require Council approval in the form of an ordinance. The status of the budget is comprehensively analyzed during the mid-biennial review and periodically through each year to identify any needed adjustments. All requests for amendments are first filed with and reviewed by the Finance Department. 40 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies BUDGET POLICIES This section of the budget sets forth the objectives of the budget as a policy document together with a description of the basis of the policy. Policy Context of the Budget The City budget process is part of an overall policy framework that guides the services and functions of the City. The budget serves a key role in that policy framework by allocating financial resources to the programs, which implement the City's overall policies. The budget also establishes financial policies to influence the availability of future resources to carry out the City's policies. This budget is a balanced budget with legal budgetary control at the fund level; i.e., expenditures and other financing uses may not exceed budgeted appropriations at the fund level. The City's basic policy document is its Comprehensive Plan, which can be found at httgs://www.auburnwa.gov/ComgPlan. This plan sets the basic vision for the development of the City and establishes policies and programs intended to achieve that vision.The plan is further articulated by a series of planning elements, which include capital improvement elements (such as utility plans), policy elements (such as housing plans, economic development programs, etc.) and regulatory measures. According to State law the Comprehensive Plan is amended annually to incorporate changes in policies or programs. In addition to the Comprehensive Plan the City has also developed an Emergency Operations Plan. CITY POLICY FRAMEWORK Comprehensive Plan Implementation Program Completed Actions (As of December 2022) Comprehensive Plan Update Six Year Capital Facilities Plan Update Community Development Block Grant Consolidated Plan Update Parks, Arts and Recreation Plan Update Scheduled Actions (2023-2024) Major Comprehensive Plan Update Comprehensive Transportation Plan Update including non-motorized plan Water, Sewer, Storm Drainage Comprehensive Plan Update Community Development Block Grant Consolidated Plan Update Six Year Transportation Improvement Program Six Year Capital Facilities Plan Update Funding Program Biennial City Budget Community Development Consolidated Plan Capital Facilities Plan 41 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies Budget Policy Development The budget process is linked to this policy framework by the development of Council goals. The Citywide goals guide departmental objectives funded by the budget, which govern the activities of various departments in the implementation of the policy. The Capital Facilities Plan, which is derived from the Comprehensive Plan, is funded in the budget process. Budget policy development involves several distinct steps. This policy starts with an understanding of needs and issues, describes explicit policies governing the development and management of financial resources, identifies broad goals, sets objectives with which to apply available funding, and concludes with specific funding proposals. In assessing issues and needs, this policy builds on actions taken in previous budgets, thereby providing continuity with previous programs. This allows community needs to be addressed on a multi-year basis, rather than attempting to satisfy all needs in one year. Explicit budget policies are statements that describe how financial resources of the City are obtained (various taxes, fees, rates, etc.) together with how they are allocated, managed, and controlled. The Council goals are broad policy statements that outline the significant objectives of the City. Budget objectives are policy statements summarizing the actions that are to be implemented in the budget. These budget policies result from an ongoing process of economic and financial analysis by the Finance Department. The periodic financial reports, which are routinely reviewed by the Mayor and City Council, monitor progress against this analysis. The development of the Annual Comprehensive Financial Report (ACFR) is also an important part of the analysis process. The financial management policies result from combining the above analysis with Generally Accepted Accounting Principles (GAAP). General Financial Goals 1. To provide a financial base sufficient to sustain municipal services to maintain the social well-being and physical condition of the City; 2. To be able to withstand local and regional economic downturns, changes in service requirements and respond to other changes affecting the City and community; 3. To maintain an excellent credit rating in the financial community and to assure the taxpayers the City of Auburn is maintained in a sound fiscal condition. Financial Management Policies The following policies guide the manner in which the budget develops, allocates, manages and controls financial resources available to the City. These policies are goals that the City seeks to achieve in its decision-making. However, since fiscal conditions and circumstances continually shift and change in response to operating needs, it may not be practical or always desirable to continually achieve these policies. Therefore, these policies are intended to guide, not govern, financial decision-making and may not be fully achieved within any given budget period. Guiding Principles Sustainability of public services, responsibility and transparency in the management of public resources, and equity of financial burden to taxpayers and city service users form the bases for the City's financial management policies. The financial policies that are presented below provide the framework for which these policies are achieved. By following these policies, the City will work to: • Protect and preserve the public's investment in City assets • Protect and preserve the City's credit rating • Provide for predictability and stability in City resources • Provide for transparency and accountability in City financial management • Plan for and mitigate looming fiscal issues and challenges • Comply with State, Federal and local legal and reporting requirements 42 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies Organization The City's financial policies are organized around several key areas of financial operations.These include: 1. Accounting and financial reporting 2. Operating budget 3. Revenue management 4. Capital facilities plan management 5. Public utility management 6. Debt management 7. Equipment replacement 8. Cash/Investments management 9. Reserve management 10. Lines of authority Section 1. Accounting and Financial/Budget Reporting Policies General policies governing the City's approach to accounting and financial reporting form the basis for complying with Federal, State and local laws and regulations and provide the framework for managing the finances of the City. Budget Compliance A. Fund and Fund Reporting Structure 1. In accordance with the Governmental Accounting Standards Board (GASB), the financial structure of the City shall be divided into tax-supported governmental funds (including a General Fund to support the governmental services of the City)and self-supporting proprietary funds established for non-governmental purposes. Proprietary funds shall include a series of enterprise funds, which shall be managed as business enterprises, completely supported by revenues derived by that enterprise. 2. The accounts of the City and its operating budget shall be maintained in accordance with the State Budgeting, Accounting, and Reporting System (BARS) code. B. Independent Evaluation 1. The State Auditor will annually perform a financial and compliance audit of the City's financial statements. Their opinions will be contained in the City's Annual Comprehensive Financial Report(ACFR), and the State Auditor's Report. 2. As an additional independent confirmation of the quality of the City's financial reporting, the City will annually seek to obtain the Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting and the Distinguished Budget Presentation Award. The Budget and ACFR will be presented in a way designed to communicate with citizens about the financial affairs of the City. C. Budget Reporting 1. Revenues and expenditures for each City fund shall be balanced for each year of the biennium. Any adjustments to budgeted levels shall also be balanced between revenues and expenditures. 2. The adopted budget and subsequent amendments to the adopted budget for all funds shall be subject to appropriation that is expressly granted by Council ordinance. 3. Quarterly financial status reports will be prepared for City Council review. These reports will assess actual against budgeted revenue and expenditure performance, investment portfolio performance, and retail sales tax performance. 43 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies Section 2. Operating Budget Policies An operating budget forms the foundation by which the City manages its resources and spending plans. In order for departments to legally spend money, authority in the form of an appropriation ordinance must be approved by Council. The City's biennial operating budget is developed by the Mayor and reviewed and approved by the City Council at the conclusion of each even numbered year and takes effect January 1st of each odd-numbered year. Budget Compliance A. General Management 1. The City budget is developed on a biennial (two-year) cycle, coinciding with the calendar year and starts each odd-numbered year(for example, the 2023-2024 budget is effective from January 1, 2023 through December 31, 2024). While the City budget is adopted for a two year period, appropriation of resources is made on an annual cycle. 2. Periodic adjustments to the City's biennial budget are necessary to recognize the receipt of unanticipated revenues and/or to modify spending plans. Adjustments to the City's budget will be collated and presented to the City Council for review and approval periodically. There will be generally three (3)adjustments to the budget annually: a. The first adjustment occurs approximately within the first three months of each year and is intended to address unanticipated revenues, spending plan modifications, and carry forwards of unspent project/program budgets on capital projects still in process. b. The second adjustment occurs approximately during the summer and is intended to recognize actual beginning fund balances as a result of completed financial statements for the previous year. c. The final adjustment occurs approximately during the fourth quarter of each year and is intended to address adjustments to revenues and spending plans prior to the conclusion of the year. d. Additional adjustments to the budget may be required as determined by the Finance Department. 3. The City should accept ongoing service obligations in new areas of programming only when an adequate on-going source of funding is available. 4. A forecast of revenues and expenditures will be prepared concurrent with the preparation of the City's biennial budget. The forecast will cover the six-year period, inclusive of the two years for the new biennial budget (for example, the 2023-2024 budget will include a six-year financial forecast covering the period 2023 through 2028). B. Monitoring and Reporting Reports on the status of revenue collections and expenditures against biennial budgeted levels are prepared and presented to the City Council quarterly. These reports will highlight significant trends that may affect the ability of the City to stay within budget and to promote discussion between the City's management team and the City Council as to strategies to remain within budgeted levels. C. Use of One-Time Resources One-time funds will not be used to support on-going obligations. One-time resources may only be used to support one-time expenses such as capital investments or to replenish reserves. D. Regional Social Service Funding 1. The City's role in social service funding shall continue to be supplemental (addressing 0 special or unique local needs)to the basic responsibilities of regional agencies. 2. The City shall continue to advocate that the responsibility for funding basic social service needs rest with regional (or broader)agencies that have access to a broader basis of funding and can more appropriately address needs on a regional basis. 44 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies Section 3. Revenue Management Policies A comprehensive revenue management policy is required to ensure the sustainability of public services, to minimize exposure of the City to economic downturns, to provide for financial stability, and to ensure equity between the cost of public services and the users of those services. Budget Compliance A. General Management 1. Revenue estimates for budget purposes should be conservative yet realistic. 2. Revenue forecasts should be prepared for a six-year period so as to enable identification of trends, changes to laws and regulations that may affect revenue growth and collections, and structural issues, such as the forecasted pace of growth in on-going revenues to on-going expenditures. 3. Timely payment of taxes, fees and charges owed to the City is needed to ensure quality public services. The City should aggressively pursue all amounts due to the City. 4. Indirect administrative costs associated with the operation of funds should be identified and charged against the operation of those funds. B. Revenue Diversification The City will seek: 1. To maintain a diversified mix of revenue to provide for long-term stability and predictability, including exploring and evaluating new and enhanced revenue sources that are available to the City but not currently leveraged. 2. To avoid dependence on temporary or unstable revenues to fund basic municipal services. 3. To avoid dependence on Federal revenues to fund ongoing, basic municipal services. 0 4. To develop a cost recovery plan that assess user fees to the extent appropriate for the type of service provided, which includes direct costs, capital costs, department overhead, and citywide overhead. C. Fees and Charges 1. General Fund services should be supported by user fees to the extent appropriate for the character of the service and its user. 2. User fees and charges should be reviewed prior to the start of each biennial budgeting cycle to ensure adequate cost of service recovery. 3. Charges for services should be sufficient to recover the full cost of related services, including direct operating costs, and other costs such as capital and overhead costs. 4. Modifications to user fees require approval by Council. D. Grants and Unpredictable Revenues 1. Grant funds or similar contractual revenue of a temporary nature will be budgeted only if they are committed at the time of the preliminary budget. Otherwise, separate appropriations will be made during the year as grants are awarded or contracts made. 2. Unpredictable revenues, such as those derived from the sale of surplus inventory, shall be treated as a one-time revenue and shall not be used to support ongoing expenses. 45 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies Section 4. Capital Facilities Plan Financial Management Policies Comprehensive capital planning is an integral part of community vitality, maintaining and improving the quality of life of City residents, encouraging economic development, ensuring public safety, and enabling the ability of the City to continue to provide quality public services. Budget Compliance A. General Management 1. The City will develop a multi-year plan for capital improvements as required by the Growth Management Act of Washington State. The Capital Facilities Plan (CFP)will be updated annually and be financially constrained for the appropriated budget period. 2. For each capital project, the CFP shall include a description of the project, its need and anticipated benefit to the City, and the anticipated impact the project may have on the City's operating budget, such as additional operating and maintenance (O&M) costs and staffing. 3. For each capital project and for each year of the six-year planning period, the CFP shall include an estimate of the cost of construction, an estimate of the annual O&M impact, and anticipated sources of funding. 4. The CFP shall be prepared and submitted to the City Council as part the proposed biennial operating budget. The CFP shall be updated annually. 5. The burden for financing capital should be borne by the primary beneficiaries of the facility. 6. Long-term borrowing for capital facilities should be considered an appropriate method 0 of financing large facilities that benefit more than one generation of users. B. Cost of Private Development Private development of residential, industrial, and commercial properties shall pay its fair share of capital improvements that are necessary to serve the development. The City shall utilize statutorily authorized tools such as system development charges, impact fees, mitigation fees, or benefit districts, or other user fees to capture the cost of serving such developments. C. Monitoring and Reporting Reports on the status of projects included in the CFP shall be prepared and presented to the City Council monthly. These reports will highlight the status of project construction, scheduling, spending and funding and discuss any significant issues or trends that may affect the ability of the City to stay within budget and to promote discussion between the City's management team and the City Council as to strategies to remain within budgeted levels. Section 5. Public Utility Operating and Capital Financial Management Comprehensive operating and capital planning for Water, Sewer, Storm Drainage, and Solid Waste services is required for maintaining public health/safety and quality of life as well as supporting economic development. Each utility is operated as an independent enterprise and as such is expected to be financially self-sufficient and without subsidy from the City's General Fund or other funds. Rate revenue must be sufficient to fully fund the direct and indirect operating, capital, debt service costs, and annual depreciation of each utility. 46 To Table of Contents I 2023-2024 Biennial Budget Section II: Process/Policies Budget Compliance A. General Management 1. Utility financial operations and capital spending plans will be prepared coincident with the City's biennial budget. The utility capital spending plans will be prepared consistent with the City's Comprehensive Plan and in consultation with City Council and the City's Planning Commission. 2. The Finance Department will prepare a six-year financial forecast evaluating the revenue requirements for each utility and determine the sufficiency of existing rates to finance forecasted operating and capital costs. The evaluation will include identifying any significant changes in services, customers, laws/regulations, and/or consumer behavior(such as water usage)that may affect utility expenses and revenues. Results of the six-year financial forecast will be reviewed with the City Council coincident with the Council's review of the six-year General Fund financial forecast. 3. Similar to the City's General Fund, one-time utility resources (such as grants and fund balance)should not be used to finance on-going utility expenses. 4. Enterprise funds shall be budgeted on a flexible basis, which allows activities to expand and contract in accordance with increased or decreased revenue earning activity. 5. The City will promote a local improvement district program for certain street, water, sewer, and storm drainage improvements. They will be funded with no protest covenants obtained from property owners whenever possible. 6. Enterprise fund working capital in excess of that needed for operations may be used for capital needs in order to conserve the debt capacity of those funds for major facility expansions to meet future needs. 7. Depreciation shall be accounted for, and should be used, as a measure of capital development needs in the utilities. As such, the first priority for the use of such funds should be in maintaining existing services. Costs incurred because of growth should be borne by new users, and extension of services to new users should be on the basis of an investment decision by which the capital expenses will be recouped through rate income from new users. B. Utility Rate Management 1. The City should adjust utility and other enterprise fund rates in increments adequate to offset inflation and to maintain adequate working capital balance and equities. Modifications to the City's utility rates and/or rate structure will be reviewed and approved by the City Council. Utility rates should be approved for a rolling three to five year period (for example, utility rates evaluated in 2012 should include recommended rates for the period 2013 through 2017). Approval of utility rates sufficient to support forecasted utility expenses should occur prior to, or concurrent with, approval of the utility budget. 2. Utility rates will be sufficient to fully fund the forecasted direct and indirect operational costs and capital costs, including the cost of annual depreciation and to meet utility debt service coverage requirements, if any. 3. Utility rates should be periodically evaluated on a cost-of-service basis to ensure sufficiency and equity in the delivery of services to customer classes. Cost of service evaluations should occur once every 4 to 6 years or when significant changes in the mix or makeup of customers occur. 47 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies Section 6. Debt Management Policies Strategic use of short and long-term debt is an important element of the City's financial toolbox as its use can leverage existing resources and support temporary/short-term cash flow needs of the City and enable the accomplishment of large investments. However, as debt service payments can obligate City resources over a long period time, its use and impact on City cash flow, ratings by financial institutions, and compliance with statutory requirements should be carefully considered. Budget Compliance A. General Management 1. The City will not use short-term or long-term debt to support ongoing operations. 2. Prior to the decision to issue general obligation debt, which is an obligation against the general taxing authority of the City, the feasibility of alternative methods of financing using special assessments, fees/charges, and special revenue debt should first be determined. 3. The City will work to maintain strong ratings on its debt including maintaining open communications with bond rating agencies concerning its financial condition. 4. General Obligation (GO) Bond debt should be scheduled for repayment based on the entire outstanding debt not just the individual issue; in a manner which seeks to reduce fluctuation in the total tax rate. 5. The City will strive to improve its bond ratings by improving its financial stability. 6. The City shall employ competent financial advisors and bond attorneys for all large bond issues. B. Debt Capacity 1. Annual debt service should not exceed fifteen percent (15%)of operating revenues. 2. Total direct debt should not exceed two percent(2%) of the City's assessed value. 3. No more than sixty percent(60%) of the City's capital program should be debt financed. C. Short-Term Debt 1. Short-term debt is defined as a period of three years or less. The City shall use short-term debt to meet temporary cash flow needs that are caused by a delay in receipting of anticipated revenues or for issuing long-term debt. 2. Interfund loans may be issued to meet short-term cash flow needs. Interfund loans will only be used when the recipient fund's revenue stream is anticipated to be sufficient to repay the loan. 3. Interfund loans must be repaid within the period of one year or as stated in the ordinance or resolution, and will bear interest based upon prevailing rates. 4. All interfund loans require Council approval in the form of an ordinance or resolution. 5. The City will not use short-term debt for current operations. D. Long-Term Debt 1. Long-term debt is defined as exceeding three years. Long-term debt will only be used when pay-as-you-go financing of capital projects is not feasible. Long-term debt service payments will not exceed the expected life of a project. Long-term debt will be used to finance City needs that can be capitalized and depreciated. 2. Long-term debt can be refunded if the net present value (NPV)of savings is at least four percent(4%). 3. Self-supporting bonds (such as special assessment improvement districts) may only be used to finance improvements associated with the subject improvement districts. 48 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies Budget Compliance E. Utility Revenue Debt Management 1. The City will strive to maintain a ratio of 50% debt/50% equity(cash), achieved by debt-financing no more than 60% of each six-year utility capital facilities plan. 2. Gross utility rate revenue, net of operating expenses exclusive of depreciation, will be sufficient to provide a minimum of 1.25 times debt service coverage of all outstanding revenue bonds or the level of coverage called for in the revenue bond covenants, whichever is greater. 3. Revenue bond debt service coverage requirements can be met on a combined utility basis but will be conservatively tested on an individual utility bases. System development revenue, which can be included as part of the coverage test, should be excluded to further provide for conservative testing of coverage requirements. 4. In the event new revenue bonds are required to support the planned capital investments of the utility, approval of rates sufficient to pay the debt service including coverage requirements should occur prior to the issuance of such bonds. Section 7. Equipment Replacement The City's physical assets, such as vehicles and buildings, represent a significant investment of resources. Timely maintenance and replacement of these assets at the end of their useful lives is necessary for reliability and quality of public services and ensures public and employee safety. A. General Management 1. The City will maintain a comprehensive inventory of its physical assets including its useful life, original purchase date and cost, information on its general condition, and the estimated value of replacement. 2. The City will maintain a replacement schedule by physical asset indicating the replacement cost and its corresponding source of funding. The replacement schedule will be reviewed annually and budgeted as part of the City's biennial budgeting process. 3. The City will maintain its physical assets at a level adequate to protect the City's capital investment and minimize future maintenance and replacement costs and provide for the timely maintenance and orderly replacement of capital and equipment from current revenues or equipment reserve funds where possible. 4. Equipment reserve funds will be maintained at levels sufficient to meet scheduled equipment replacement and ensure public and employee safety and to prevent a deterioration in City assets. 5. Accounting and tracking of City assets are codified under Administrative Code Section 100-31. Section 8. Cash / Investment Management The City's Investment Policy is codified under Administrative Code#100-40. Consistent with this policy, the Finance Director will annually submit the investment policy to the City Council for review. Section 9. Reserve Policies Reserves and reserve management policies are an important and necessary part of any financial management plan. The City is committed to the highest standards of financial management. These standards should be rooted in predictability and stability. Reserves are established to maintain cash flow fluctuations for operations that occur during the course of the year, to sustain the City during economic downturns/recessions; to sustain City services in the event of unanticipated needs, catastrophic events or natural disasters; and provide resources for large, unfunded General Fund capital expenditures. The following policies provide definitions for the appropriate level of reserves and how these resources should be replenished in the event they are used. 49 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies Budget Compliance A. General Management 1. General government funds should maintain adequate fund balances or working capital to meet unexpected contingencies. 2. The City will maintain a Cumulative Reserve Fund in an amount of at least 11% of General Government operating expenditures, up to a maximum of 36%. These targets shall be allocated and prioritized as follows: a. A 5-15% target for stabilization of General Fund operations during counter- cyclical times and economic downturns and to maintain overall operational funding when operating expenditures exceed operating revenues. b. A 5-10%target to protect the City from unforeseen contingencies, catastrophic events, and general liabilities. c. A target of one year of general obligation debt service payments. d. Any amounts transferred into the Cumulative Reserve Fund, in excess of the, targets listed above, shall provide for general governmental capital programs the early retirement of debt service. Accumulation of reserves can be made from a wide variety of sources and can include one-time revenue distributions and year-end surpluses. 3. Minimum fund operating reserve balances will be maintained as follows: a. The General Fund shall maintain at least 8% of total budgeted operating expenditures, with a target of 12%. Any amount in excess of 20% shall be transferred to the Cumulative Reserve Fund and used in compliance with the purposes of the Cumulative Reserve Fund. b. Each utility fund should maintain adequate fund balances/working capital to meet cash flow requirements and unexpected contingencies. The City shall maintain minimum working capital balances in these funds for operations and maintenance expenses (contributions to capital excluded). Therefore, each enterprise fund should maintain an operating reserve of a minimum of 10% and a target of 20%. Except for: i. The Water utility fund, which requires a minimum of 20% and a target 0 of 25% to ensure ongoing system integrity through reinvestment in the system. ii. The King County Metro Sewer fund and the Solid Waste fund, which X t require a minimum of 8% and a target of 12%. c. Internal Service Funds (IT, Facilities, and Equipment Rental and Replacement) shall maintain an operating reserve requirement at a minimum of 8% of budgeted expenditures and a target of 12% of budgeted expenditures. d. Replacement reserves shall be established for vehicles, large equipment, and technology infrastructure, should the need for these items continue beyond the estimated initial useful life, regardless of whether the equipment is acquired via lease, gift or purchase. Service charges paid by City departments to the appropriate internal service funds should include an amount to provide for replacements. Minimum reserves for these funds should be as follows: i. Equipment Rental and Replacement: An amount equal to 1.5 times the average annual capital outlay ii. Innovation and Technology: An amount equal to 1.5 times the average annual capital outlay iii. Reserve balances of other funds shall be set during the budget process 0 ' Exception: Budgeted 2024 Solid Waste fund ending working capital balance is 7%versus a minimum of 8%. The City currently has Solid Waste rates in place through 2023,and 2024 revenues were estimated conservatively pending a study in 2023 to establish updated rates consistent with City management policies. 50 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies in an amount consistent with the purpose and nature of the fund. e. Evaluation of reserve levels will be made in conjunction with the City's budget. B. Summary of Reserve Policies The following table summarizes reserve management policies by fund type: Fund Balance /Working Capital Reserve Management Policies Reserve Requirement Biennial Budget Fund Minimum Target 2023 2024 General Fund 8% 12% 10% 10% Cumulative Reserve Fund 11% 31% 31% 16% Enterprise Funds I Reserve Requirement Biennial Budget Fund Minimum Target 2023 2024 Water Fund (Operations) 20% 25% 40% 24% Sewer Fund (Operations) 10% 20% 82% 70% Storm Drainage Fund (Operations) 10% 20% 124% 59% Sewer Metro Fund 8% 12% 16% 15% Solid Waste Fund 8% 12% 8% 7% Airport Fund (Operations) 10% 20% 22% 13% Cemetery Fund (Operations) 10% 20% 48% 26% Internal Service Funds I Reserve Requirement Biennial Budget Fund Minimum Target 2023 2024 Facilities Fund (Operations) 8% 12% 9% 9% Innovation&Technology Fund (Operations) 8% 12% 29% 27% Innovation&Technology Fund (Replace): $825K $825K $825K $825K Equipment Rental & Replacement Fund(Operations 8% 12% 49% 42% Equipment Rental & Replacement Fund (Replace) $4.3M $4.3M $4.8M $5.3M • Budget Compliance C. Use and Replenishment 1. Use of reserves to address cash flow needs and for which funds will be replenished within one year can be authorized with Mayoral approval. 2. Use of reserves where replenishment exceeds one year will require review and approval by the City Council. This review will include the need for using reserves, the anticipated plan to replenish the reserve account, the anticipated rate and time period over which the fund will be replenished, and the source of funds. Regular reports to Council will be made as to the status of reserve replenishment. 3. The rate of replenishment will not exceed three years of use. 51 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies Section 10. Lines of Authority This section delineates the roles and responsibilities of the Council, the Mayor and the Departments in the management of City resources. Budget Compliance A. General Management 1. The City Council has the authority to execute legislative policies and approve the City's budget at the fund level. The City Council has the authority to review the status of the City's financial performance and amend the budget at the fund level. 2. The City Council has the authority to review the City's quarterly financial reports and to provide policy guidance to the Mayor on issues. 3. The Mayor has the administrative authority to oversee development of the biennial budget, to propose amendments to the City Council, to approve operating and capital spending decisions within the parameters of the Council approved budget, and to enter into contractual agreements to execute the intent of the budget. 4. Each Department Director has the authority to expend City funds within their approved budget authority and in accordance with direction and procedures prescribed by the Mayor's Office and to recommend budget requests to the Mayor. Auburn's Vision for the Future Auburn's vision sets the overall direction for the City, and as such, focuses City goals on strategies developed toward implementation of this vision. The 2023-2024 Biennial Budget allocates City resources through the development of departmental objectives. The department objectives are designed to implement the Citywide strategies which in turn work toward the Citywide goals.These goals are designed to implement the Vision adopted by Council. The strategies coordinated by this budget are developed by Council and administered by the Mayor. In 2014, the City developed a vision for the Auburn of 2035. Discussions occurred in the community through the Imagine Auburn visioning process and also among City Council members. Many themes and messages surfaced about who we are and what we aspire to become. In the words of the City Council, Auburn in 2035 will be a "premier community with vibrant opportunities." Participants of Imagine Auburn added their ideas about what this meant to them. The vision that emerged — as modified by Council in June 2018—is encapsulated in the following six value statements: 1. Safety: Building and maintaining an environment that promotes public safety and wellness. 2. Economy: Encouraging a diverse and thriving marketplace for consumers and businesses. 3. Environment: Stewarding our environment. 4. Character: Developing and preserving attractive and interesting places where people want to be. 5. Diversity: Celebrating our diverse cultures, heritage, and community. 6. Service: Providing transparent government service. Identifying values and creating a description of what each value looks like, what it means, and how it will happen, establishes a basis for evaluating future City policies, regulations, actions, investments, budget priorities, grant-seeking priorities, and other community decisions. In addition, the six values underscore the entirety of the City's Comprehensive Plan and its implementation, which includes the development of capital improvement, transportation, and parks, recreation, and open space plans, and the implementation of regulations and standards. These values are the core of how we make choices. The City's Comprehensive Plan, adopted in December 2015, includes a"core plan" describing each vision in terms of what it will look like [in 2035], what it means, and how it will happen. More details are available at: https://www.auburnwa.gov/CompPlan. 52 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies 2021-2022 Citywide Goals and Accomplishments and 2023-2024 Citywide Goals: GOAL: CHARACTER Developing and preserving attractive and interesting places where people want to be. 2021-2022 Progress Towards Major Goals Goals 2021-2022 Goals for 2023-2024 • Work on evaluating plans for • Damage to Auburn Ave. Theater • Continue to evaluate next steps for needed renovations at the Auburn was created by a fire and Art and Performing Art Avenue Theater and and create subsequent demolition, causing opportunities to generate activity cost analysis for multiple options the Theater to be red-tagged in in Auburn's downtown core. for renovations. December, 2021. Theater performances have been moved to various community venues. • Continue course drainage • In 2021, improvements to course • To continue into a sixth year of the improvements and fairway sanding drainage continued with sanding sanding and aerifying program on program to ensure year round and aeration with deep tines in the fairways. Playability continues to playability and power cart access fairways. Playability during improve during the shoulder to golf course. shoulder seasons is steadily seasons with this program. We improving with this program. are definitely seeing the benefits of this for power carts. • Finalize construction on main floor • Construction began on Auburn • Seek funding for Phase 2 renovations; continue to seek Arts &Culture Center in basement renovations of Auburn funding for Phase 2 basement December 2021 with Phase 1 Arts &Culture Center. renovations. Main Floor renovations expected to be complete by December 2022. • Secure funding for outdoor • Parks received SEEK grants in • Secure funding for outdoor recreation opportunities. 2021 and 2022 to implement recreation opportunities. outdoor programs for youth. Staff will continue to look for grant funs for more outdoor programs. • Develop and implement an Equity Due to COVID-19, this project was • Develop and implement an Equity and Inclusion Plan to assist in put on hold. However, the and Inclusion Plan to assist in increasing participation from all of department took steps to target increasing participation from all of the community. grant funds and new programs to the community. the most underserved populations in Auburn. • 53 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies GOAL: WELLNESS Promoting community-wide health and safety wellness. 2021-2022 Progress Towards Major Goals Goals 2021-2022 Goals for 2023-2024 • Address the root causes of • Hired a second full time staff • Continue working in partnership homelessness identified in the member for outreach to unhoused with our regional organizations to One Table regional task force persons in Auburn, created reduce homelessness in Auburn (affordable housing, behavioral internal outreach strategies, stood and participate in the regional health, child welfare, criminal up community court and resource solutions to significantly reduce justice and employment)and center. homelessness. continue the crisis response for unsheltered individuals in Auburn. • Support locally and regionally • We continue the work within our • Build support and relationships coordinated efforts for human diverse communities. with King County to promote easy services to meet the basic needs access for community's needed of our community that include all resources. aspects of health. • Distribute Community Resource • After a thorough review, staff • Build out additional Community brochure and streamline access to determined that the model of Resource guides on the resource information on the City's singular resource guides can be Community Services website and website. both administratively challenging develop and implement a and difficult for the customer. The standard for translation for those Community Services team worked guides. to create individual resource flyers based on area of need and posted • With new housing repair program • During the pandemic, public health • With new housing repair program model, increase number of clients guidelines limited our ability to model, increase number of clients served through the program. complete repairs inside clients' served through the program. homes, impacting our overall number of households served. In 2021, we served 52 households in the Housing Repair program. We anticipate serving more • Work with private defense • We now provide all defense • Continue electronic discovery. attorneys to exchange discovery discovery electronically, unless a electronically. defense attorney refuses to accept transmission in that method. • Support partnerships that will • Full collaboration with the South • Continue the expansion of the actively increase the number of King Housing and Homelessness South King Housing and safe and attainable housing Partners (SKHHP)and the South Homelessness Partners (SKHHP) options in Auburn-including Sound Housing Affordability and the South Sound Housing preservation. Partners (SSHA3P). Affordability Partners (SSHA3P). 54 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies GOAL: SERVICE Providing transparent government service. 2021-2022 Progress Towards Major Goals Goals 2021-2022 Goals for 2023-2024 • Partner with King County District • Successful go-live of Community • Work with City stakeholders to Court on . of core Court in May 2021_ Renewed the complete a municipal court study_ court contract, as well as public defender contract at 0% Continue to partner with King . . . Community Court; increase for cost. Renewed the County District Court on renew the public defender contract KCDC ILA through 2034_ . of core court to include this court , t ., t contract and t t of while managing the increase in Community Court_ Continue conflict case c , . providing public defense services. • Implement new Sensus Customer • The Sensus Customer Portal was Portal so customers can access launched in February 2022_ Staff their meter at their created a training guide for convenience. Provide training for residents and businesses to use. residents and businesses_ • Continue to improve and • Significantly o I multiple • Continue to implement . budget , , . t budget development and analysis of budgeting process and enhance budget r ..00_0 by introducing or ��.� and analytical document to make it more improving extract-transform-load met' readable and useful. and other automation methodologies. • Launch t in the • This goal was _ V .1 in 03 • Develop internal department eCityGov Alliance as a voting of 2021. programs and methods that member. This allows the City to enhance leadership depth and have a voice in how our electronic succession planning_ systems grow and improve over time. • Streamline process for • Community Services included • Continue to strengthen tools and services. more robust funding in the 21-22 strategies to enhance budget that supported our communication between the City language translation and of Auburn and customers who interpretation needs.We have speak a language other than I procedures in our English. team,though hope for the development of a citywide language access policy so that there's . .f across teams_ 55 To Table of Contents I 2023-2024 Biennial Budget Section II: Process/Policies GOAL: ECONOMY Encouraging a diverse and thriving marketplace for consumers and businesses. 2021-2022 Progress Towards Major Goals Goals 2021-2022 Goals for 2023-2024 • Continue supporting patronage • Staff have been working on a • Continue the new Business and utilization of local businesses marketing campaign to be Connect Networking Events and via the online database, marketing installed at the Outlet Collection capitalize on opportunites to efforts and business retention and advertising businesses located assist existing business to engagement. outside the mall. continue to grown. • Continue to implement ongoing, • Staff have reached out to local • Work closely with Greater Seattle short-term and mid-term strategies businesses that are closing stores Partners to develop new business specific to business in other jurisdictions to encourage recruitment and continue to development/support. them to relocate in Auburn. outreach to small businesses for growth opportunities. • Implement ongoing, short-term • Staff have been working with the • Continue to provide social media and mid-term strategies as Chamber of social media messaging and marketing. Work outlined under"Delivery, Product, messaging and marketing. with Consultant on marking videos Place, and Messaging" in the 10- to encourage new businesses in year Strategic Plan. Auburn. • Enhance access to new • Expanded infrastructure(including • Continue to improve Tier1 and technologies and information WiFi), in addition to upgrading Tier2 technical support to the including fiber, wireless, and speed and capacity. business units. economic development options. Continue to find key areas that provide expansion, redundancy, faster speeds and cost-saving benefits. • 56 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies GOAL: CELEBRATION Celebrating our diverse cultures, heritage, and community. 2021-2022 Progress Towards Major Goals Goals 2021-2022 Goals for 2023-2024 • Continue the community building • Developed and implemented • Implement Community Based activities within our culturally internal, racial equity advisory Advisory Group: The City will diverse groups in Auburn via team. Conducting policy review strengthen partnerships and health, safety and policy by using an equity instrument to collaborate with community initiatives. identify and remove bias. Insure members and organizations to that citywide policies include a advance and scale racial equity focus on equity and are efforts across the community by consistently reviewed for gaps identifying organizations and using equity assessment tool and community members interested in that City staff routinely evaluate, working in partnership to address modify, add to citywide policies to barriers to racial equity in the reinforce and build racial equity at organization and the Auburn all levels. community. • Continue to pursue and develop a • Continued Public Works • Continue to pursue and expand Partnership with the Muckleshoot Engineering coordination meetings the Partnership with the Indian Tribe(MIT)on transportation with MIT Transportation group Muckleshoot Indian Tribe(MIT)on improvements that have mutual which led to developing and transportation improvements that benefit to MIT and the City. executing a funding agreement have mutual benefit to MIT and the that has MIT providing a funding City. contribution towards 2 City sidewalk projects and the City supporting the MIT trails masterplan project. • To help promote inclusiveness, • Implemented blind screening • Continue to invest in diversity and departments will examine our processes and other HR best inclusion best practices, specific hiring practices, community based practices, with a focus on diversity to HR with a focus on hiring/civil programs, and departmental and inclusion initiatives. This service processes related to operations. We will attempt to resulted in 43% of new hires in recruitment, selection, onboarding identify areas of concern and 2021 being representative of and retention. implement changes to address diverse populations, compared to them. the current census data of 46% diverse populations within the City. • Finalize construction on main floor • Construction began on Auburn • Seek funding for Phase 2 renovations; formalize and seek Arts &Culture Center in basement renovations of Auburn funding for operations and December 2021 with Phase 1 Arts&Culture Center. programming; continue to seek Main Floor renovations expected funding for Phase 2 basement to be complete by December renovations. 2022. • Work with diverse communities to • The pandemic slowed much of our • Continue working with partners create a community-curated work with community groups. We from diverse communities on exhibit. were able to cocurate a holiday exhibits and public programming. exhibit with the King County Library System and in 2022 have began partnerships for community led exhibits in 2023. 57 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies GOAL: ENVIRONMENT Stewarding our environment. 2021-2022 Progress Towards Major Goals Goals 2021-2022 Goals for 2023-2024 • Develop and implement a Source • Draft code and a business • Begin implementation of the Control Business Inspection inventory have been prepared. Source Control Business Program by adopting an ordinance Inspection Program required by to require use of Source Control the National Pollutant Discharge Best Management Practices for Elimination System permit. existing businesses and land use activities, develop a business inventory, prepare inspection standard operating procedures and train staff. • Work with other City departments • Solid Waste Division staff included • Work with other City departments and possibly neighboring information on how to report illegal and possibly neighboring jurisdictions to create an outreach dumping and the total tonnage jurisdictions to create an outreach campaign to reduce illegal collected from illegal dumping in campaign to reduce illegal dumping/litter. the City's magazine. dumping/litter. • Continue remote learning and • Remote learning and outreach outreach for school program and were discontinued in 2021 business pollution prevention following a normal resumption of program until normal operations activities. resume after the COVID-19 pandemic. • In order to lower the City's • Completed a new contract with a • Continue to integrate more emission rates and continue to fuel provider, that provides the Electric Vehicles into the Cities meet standards, seek out and ability to seek out alternative fuels fleet, in conjunction with additional implement alternative fuel sources such as R99(renewable diesel). Electric Vehicle charging within the City's fleet. infrastructure. While also adopting Renewable fuels such as Renewable Diesel and Renewable Unleaded. • Using the results of two wet • Completed two seasons of flow • Incorporate the results of City and seasons of flow monitoring, monitoring and identified several King County flow monitoring into identify basins with the highest I/I areas of higher I/I. the update of the sewer hydraulic and conduct field investigations to model, and identify and adopt I/I identify conditions that may be reduction strategies as part of the contributing to I/I. Comprehensive Sewer Plan update. 58 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies GOAL: SUSTAINABILITY Creating a sustainable future for our community. 2021-2022 Progress Towards Major Goals Goals 2021-2022 Goals for 2023-2024 • Develop and deploy sustainability • No progress. Reason for no • Identify and implement initiatives such as creation of a progress is because the state recommendations outlined in the Comprehensive Plan Sustainability legislature has continued to 2021 Housing Action Plan. Element. discuss this concept as a mandatory state law. The city did not want to proceed with an approach until/unless there was guidance from the state. • Maintain the total City recycling • The residential recycling and • Increase the residential recycling and compostables diversion rate compostables diversion rate was and compostables diversion rate at or above 30% (excluding private 51% in 2020 and 48% in 2021. to 50% in 2023 and 2024. vendor recycling and composting services). • 'Complete water rights evaluation • Phase 1 of the Mitigation Plan • Complete Phases 2 and 3 of the and develop a plan for water rights was submitted to Ecology in 2021. water right application Mitigation transfer. Plan by 2024. • Identify 2 park locations to institute a"pesticide free park"; and establish an Integrated Pest Management Program to support the new"pesticide free parks." • Work with Council to develop a • Adopted a multiple prong financial plan for the short-to approach to General Fund intermediate term as well as a sustainabilty, included the comprehensive long-term financial adoption and implmentation of a sustainability policy. new City Business and Occupation tax. 59 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies 2023-2024 Budget Strategy The 2023-2024 budget will be implemented by a series of objectives regarding development of resources and their allocation to various competing demands. 1. Avoid the addition of permanent staff positions unless there is an offsetting revenue stream or reduction in current expenditures to support the position, and review replacement staff for essential need. Limit new programs until economic conditions or revenue streams capable of supporting them are in place. 2. Conserve the fiscal capacity of the City to meet potential future needs. 3. Use fund balance or working capital to finance capital equipment that maintains or enhances productivity. 4. Control discretionary expenditures. 5. Provide adequate training, and increasing technology and tools to enhance productivity. 6. Maintain a baseline of funding which continues to deliver high-quality municipal services with special attention to continue support of growth management, maintain effective legal services, provide continued public safety,support a diversity of recreational and cultural programs,and maintain existing facilities. 7. Provide staff support and funding for street maintenance repairs and improvements to meet planning requirements and benefit from available funding opportunities. 8. Enhance the capacity of the infrastructure where funding opportunities exist by giving priority to providing necessary matching funds. 9. Continue operation of the City's enterprise functions on a business basis. 10. Explore all opportunities for economic development that will provide a return to the City of Auburn. Use of Budget Tools This budget uses a variety of tools to implement these objectives: Financial Measures The City of Auburn's budget places a high priority on maintaining the fiscal integrity of the City by managing reserves to counterbalance economic cycles while responding to emerging needs. When new programs are added, each is closely evaluated to ensure that it can be supported over the long run. Temporary "growth period" revenues can also be used for capital needs of a non-continuing nature. Enhanced revenue also can build reserves to provide counter-cyclical balance (e.g., a rainy-day fund). The main purpose of such a reserve is to allow the City to respond to funding needs in an economic recession without having to resort to new taxes. The City has established a Cumulative Reserve Fund both for building revenues for major capital needs and to provide a counter-cyclical balance. It is anticipated that the development of residential construction will continue at a slower pace due, in part, to higher interest rates, inflation and supply chain issues. The need for services has been and will continue to be substantial, particularly police services. Some of these services are required before revenue is actually received from the developments. The challenge becomes to judiciously expand services at a rate that provides reasonable coverage and protection to the public within the constraints of available revenue. New long-term funding commitments need to be avoided as much as possible until new revenue capacity develops. Consequently, the priority is on completing existing funding commitments and baseline needs, while carefully expanding services and protecting reserves. Baseline Budget The baseline budget funds the City's ongoing operations. As such, it is an essential tool for implementing goals and elements of strategy directed at continuing the existing array of services at a high-level of effectiveness and efficiency. The budget strategy places a high priority on continuing to fund programs that protect the City's ability to maintain and enhance quality of life and on programs that meet the continuing public safety needs of our neighborhoods. These needs will be funded by the appropriate use of the existing capacity of City programs. 60 To Table of Contents 2023-2024 Biennial Budget Section II: Process/Policies Capital Budget The Capital Improvement Fund is used to accumulate funds to finance large projects that could not otherwise be done in one year from General Fund revenues. Projects include major improvements, acquisition of new municipal facilities,and downtown revitalization. The fund's expenditure budget is about $6.3 million in 2023 and $7.2 million in 2024, leaving a projected ending fund balance in 2024 of$10.4 million for future projects identified in the Capital Facilities Plan. General Fund Priorities City General Fund revenues are forecasted conservatively but realistically. Increases in salary and benefits and in contractual services will be increased in accordance with union contracts. Revenue estimates are conservative and based on the 2021 actual and 2022 estimated revenues received. Costs may need to be reduced if revenue decreases from estimated amounts. The General Fund budget was developed under the following policy priorities: 1. Avoid new programs until new revenue sources to support them are identified. 2. Protect the City's long-term fiscal integrity and Moody's bond rating. 3. Maintain productivity. 4. Enhance efficiency and effectiveness. 5. Ensure adequate and ongoing support for City programs and activities. 6. Provide training, adequate technology and tools to enhance productivity. 7. Fund priority planning needs to enhance or promote economic development within the City and enforce code compliance. 8. Maintain programs directed at protecting the quality of life in the community and its neighborhoods. 9. Provide grant required matching funds for street improvements. 10. Seek out additional sources of revenue for street improvement and construction. 11. Fund continuing public safety needs. Many of these priorities are implemented in the development and review of the baseline budget proposals of various departments. Proprietary Fund Priorities The budget priorities in the Proprietary Funds are a continuation of past budget priorities, which have generally placed these funds on a sound, self-supporting basis. 1. Continue operation of the funds on a self-supporting basis. 2. Maintain the fiscal capacity of the utilities with appropriate measures. 3. Implement programs and rates to encourage resource conservation, particularly in water usage. 4. Maintain orderly development of capital facilities to meet needs. 5. Continue measures to enhance productivity and maintain new facilities as they come on line. 6. Continue programs that encourage greater recycling of our waste materials. 7. Focus on capital projects that deal effectively with the City's growth. Other Funds Budget Priorities Fiduciary funds will be managed in a manner that continues to provide for their long-term obligations. The Insurance Fund will provide for insurance independence if needed. Debt Service Funds will continue to retire debt as appropriate. No additional funds will be added to the LID Guarantee Fund, as the fund is currently considered adequate. 61 To Table of Contents CITY JBUI-tN WASHINGTON 2023-2024 Biennial Budget Section III: Financial Plan SECTION III: FINANCIAL PLAN Introduction The National Advisory Council on State and Local Budgeting (NACSLB) endorses the forecasting of revenue and expenditures in their Recommended Budget Practices. This section of the budget provides a combined view of both past and anticipated future revenue and expenditures for all funds. A detailed revenue analysis is presented for each fund type. The plan focuses analysis on revenue sources in order to inform users of this document on how the City funds services it provides to its citizens. A table, graph and explanation of major changes are provided for the General Fund, Special Revenue Funds, Capital Funds, Enterprise Funds, Internal Service Funds, Fiduciary Funds and the Permanent Fund. This is followed by a six-year forecast of General Fund revenue and expenditures along with a discussion of the factors that affect the forecast. Long term debt and debt capacity is discussed as well as the General Fund fiscal capacity. This section ends with a discussion of fund balance and working capital balances. A budget is a plan that develops and allocates the City's financial resources to meet community needs in both the present and the future. The development and allocation of these resources is accomplished based on the foregoing policies, goals and objectives addressing the requirements and needs of the City of Auburn. While the other sections of this document present the budget in detail, this section provides an overview of the budget as a Financial Plan. As such, this section focuses on City strategies to maintain its financial strength and the basis for the expectation for future revenues. An important part of a financial plan is the City's Capital Improvement Program. While the projects affecting 2023-2024 are summarized under Section VII, Capital Budget in this document, the entire Capital Facilities Plan (CFP) is outlined, in detail, in a separate document. 63 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan Analysis of 2023-2024 Revenues by Source for All Funds The graph below presents the total revenues that are anticipated to be available to support City programs during 2023 and 2024. The table shows the revenue by source of funds from 2021-2024. The revenues received by the City are derived from a diverse range of sources, and the types of revenues received by each fund vary significantly. 2023-2024 Budgeted Revenues $140 ■2023 Budget $120 ■2024 Budget $100 c $80 0 $60 $40 $20 {e� wy ��a\ ey �S &y o4y 5\c �� e 1`� a�v J< e ¢t Qe �•CK� ot�yc aQec eC� �e�\a� cac �aa e`' J Total All Funds 2021 2022 2022 2023 2024 Revenues Actual Adj Budget Estimate Budget Budget Taxes $ 71,897,683 $ 66,646,500 $ 73,865,260 $ 76,918,828 $ 78,656,165 Licenses and Permits 2,980,103 2,264,300 2,637,775 2,511,364 2,568,898 Intergovernmental 14,007,388 26,556,822 21,353,591 22,516,106 18,280,533 Charges for Services 95,308,590 102,294,900 102,854,031 112,599,626 117,809,987 Fines and Penalties 875,932 1,010,400 506,701 547,975 556,819 Other Sources 15,980,252 8,628,000 4,253,984 4,515,000 1,515,000 Miscellaneous 7,897,281 10,308,172 9,960,302 10,468,324 10,393,720 Transfers In 24,711,926 34,321,301 46,344,817 25,944,134 40,018,530 Total Revenues & Other Financing Sources 233,659,155 252,030,395 261,776,461 256,021,357 269,799,652 Beginning Fund Balance 175,854,577 192,497,795 186,587,544 161,030,549 128,255,683 TOTAL AVAILABLE RESOURCES $409,513,733 $444,528,190 $448,364,005 $417,051,906 $398,055,335 64 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan Tax Revenue The second largest revenue source for the City is taxes. Sources of tax revenue include property taxes, retail sales taxes, utility taxes, business and occupancy tax (effective in 2022), admissions taxes and gambling taxes. Tax revenue constitutes 30.0% of total expected revenue in 2023 and 29.2% in 2024. Almost all tax revenues are received in the General Fund to support the ongoing operations of the City. Effective in 2019, the City received the last payment of the annexation sales tax credit, resulting in a loss of approximately $2.0 million annually. Due to the COVID-19 pandemic that began in early 2020 impacting 2020-2021 tax revenues slightly, the impact of the pandemic was not as severe as originally anticipated. In 2023-2024, with the ease of mask mandates tax revenues are anticipated to continue to increase steadily. Despite expectations for moderate revenue growth during the biennium, General Fund expenditures are projected to continue to increase at a rate that outpaces revenue growth. Furthermore, the City implemented a business and occupancy tax program which became effective in 2022. With the first year of the B&O program live, the estimated revenue for 2022 is $1.65 million. During 2023-2024, the budgeted B&O revenue into the General Fund is $5.5 million in 2023 and $5.6 million in 2024. License and Permit Revenue License and permit revenue is dependent on the economy as most of this revenue is comprised of building, electrical and plumbing permits from new construction activity. The 2023-2024 budget assumes continued expansion within the City compared to 2022 activity, although at a moderate rate. If the economy stalls and growth does not occur as currently anticipated, this revenue source may need to be adjusted downward. Intergovernmental Revenue Intergovernmental revenue consists primarily of Federal, State and local grants and other governmental contributions. Intergovernmental revenue constitutes 8.8% of revenue in 2023 and 6.8% in 2024. Revenues within this category are primarily used to fund General Fund operations, are used to fund the construction of street projects and other capital projects, such as park improvements within the Municipal Parks Construction Fund. The budgeted amount for the Intergovernmental revenues in 2023 is $22.5 million and $18.3 million in 2024. In July 2008, Washington State moved from a source-based sales tax to a destination-based sales tax in order to join the national effort to standardize the way each state taxes goods. This effort, the Streamlined Sales and Use Tax Agreement (SST), led the State to adopt a system of mitigation payments designed to compensate jurisdictions within the State that would experience a net loss in sales and use tax collections as a result of this change. The City of Auburn has received mitigation payments of between $1.3 million and $2.0 million per year from 2009 through 2019, but this payment expired in June 2020. While the City expected to receive $925,000 in 2020, the amount was nearly cut in half due to revenue shortfalls at the state level due to the COVID-19 pandemic. Beginning in 2018, the City receives Marketplace Fairness Act (MFA) tax payments for internet and other remote sales, which the State intends will replace and eventually exceed the streamlined sales tax mitigation payment amounts. The net effect of the loss of the streamlined sales tax payments combined with the Marketplace Fairness Act monies results in a net loss of General Fund revenue in the amount of approximately$0.7 million annually. Charges for Services The single largest source of revenue for the City is charges for services, which include user fees for utility services, recreational, planning and building activities. This source represents 44.7% and 44.4% of total revenues in 2023 and 2024, respectively. Most of these charges are collected in the enterprise funds for services provided as stand-alone business type activities. Service revenue also includes charges to other funds by internal service funds such as the Innovation and Technology Fund and the Facilities Fund to recoup the cost of services provided to other City departments. 65 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan Fines and Penalties This revenue source is projected to be relatively stable. It includes false alarm, traffic and parking fines. Other Sources This revenue source includes Public Works Trust Fund (PWTF) loans, revenues from developers for capital system development in the Water, Sewer, and Storm Utility Funds, insurance recoveries and revenue from the sale of fixed assets. Budgeted revenues in the other sources revenue category in 2023 totals $4.5 million and $1.5 million in 2024. Of this revenue, $3.0 million in 2023 is anticipated revenue from the PWTF loan in the Water Fund. Miscellaneous Miscellaneous revenue includes interest revenue, rents and leases, special assessments, contributions and donations, prior year cash adjustments, revenue from bond proceeds, Equipment Rental internal service fund and Workers' Compensation internal service revenue. The Equipment Rental Fund holds City vehicles as an asset and collects annual costs from departments in order to provide for maintenance and replacement of these vehicles. Of the $10.5 million budgeted in 2023, $2.3 million is revenue generated for the annual fleet replacement. Transfers In This revenue source represents transfers between funds, and includes payments to other funds for debt service, capital construction projects and interfund loans. Transfers in 2023 are budgeted to be $25.9 million which includes a combination of one-time transfers between the enterprise funds' operating and the associated capital sub-funds, $5.0 million in transfers for funding for various water projects, and $1.8 million for various projects in the Municipal Park Construction Fund. Transfers are budgeted at $40.0 million in 2024. The 2024 budget includes a $9.3 million transfer into the General Fund from the Cumulative Reserve Fund to support operations, $4.9 million for projects in the Water Capital Projects Fund, and $7.2 million in transfers for various street projects. 66 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan Analysis of 2023-2024 Budgeted Expenditures for All Funds The following graph presents the 2023 and 2024 budgeted expenditures of the City by major category. 2023-2024 Budgeted Expenditures •2023 Budget •2024 Budget $120 o $100 2 $80 $60 $40 $20 II II mm 'iIi .. .. Salaries&Wages Benefits Supplies Services& Intergov Capital Outlay Debt Service Interfund Charges Payments for Services i Total All Funds 2021 2022 2022 2023 2024 Expenditures Actual Adj Budget Estimate Budget Budget Salaries &Wages $ 44,183,914 $ 51,004,484 $ 48,935,484 $ 51,326,741 $ 52,965,593 Benefits $ 15,823,925 $ 24,570,961 $ 21,281,119 $ 23,358,544 $ 25,194,415 Supplies $ 4,195,315 $ 5,051,590 $ 4,997,390 $ 4,927,820 $ 5,172,910 Services & Charges $ 73,277,970 $ 90,313,475 $ 92,988,280 $ 97,471,031 $103,974,638 Intergovernmental $ 41,317,672 $ 34,321,301 $ 44,414,978 $ 25,944,134 $ 40,018,530 Capital Outlay $ 21,532,764 $ 71,717,159 $ 51,363,495 $ 55,908,458 $ 47,213,210 Debt Service $ 5,681,998 $ 6,938,450 $ 5,571,750 $ 7,338,995 $ 7,335,195 Interfund Payments for Services $ 16,805,026 $ 17,780,960 $ 17,780,960 $ 22,520,500 $ 22,962,300 Designated Fund Balance $ 20,043,812 $ 14,294,716 $ 14,823,458 $ 9,330,520 $ 3,866,664 Undesignated Fund Balance $166,651,337 $128,535,094 $146,207,092 $ 118,925,163 $ 89,351,880 TOTAL FUNDS EXPENDITRES $409,513,733 $444,528,190 $448,364,005 $ 417,051,906 $398,055,335 Salaries and Benefits Salaries and benefits are budgeted at approximately $74.7 million in 2023 and $78.2 million in 2024 and are in accordance with current labor agreements for 2023 and 2024. The 2023 budget includes an increase of 12 FTEs across multiple departments due to city growth and current operational needs. In addition, the 2024 budget includes an increase of five FTEs, which mainly includes staffing additions to the Equipment Rental department. There are significant changes in medical benefits in 2023 and 2024 with increases of 12% in medical and 5%for dental. Pension contribution rates for PERS Plan 2 and PERS Plan 3, which are set by the State of Washington, will show a slight increase from 2022 rates to 10.39% for both 2023 and 2024. This budget assumes no anticipated increase in vision costs, no increase in the industrial insurance rates, and no pension rate increase for LEOFF2 plan members. 67 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan Supplies Citywide supplies are budgeted at $4.9 million in 2023 and $5.2 million in 2024 and account for 1.7% of the City's biennial budget. Supplies include fuel, small tools and equipment, office and operating materials and inventory for resale. Examples of these expenditures include computers, supplies for facility, street, pump station and vehicle and equipment repairs, agricultural supplies used by the Parks, Arts and Recreation Department, and resale inventory sold at the Auburn Golf Course and Mountain View Cemetery. Services and Charges The City contracts for professional services as needed. The services and charges are budgeted at $97.5 million in 2023 and $104.0 million in 2024 and accounts for 33.8% and 34.1% of the citywide biennial budget. Some examples of these costs include services provided by other government entities, legal expenses, appraisals, surveys and consulting services. Other costs in this category include communications, travel, advertising, rentals, insurance, repairs and maintenance and utility charges. This category includes the budget for King County District Court for municipal court and probation services, South Correctional Entity (SCORE) for jailing services, Valley Communications for 911 communication services, the contractual costs for sewage treatment to King County, the Waste Management contractual costs for hauling waste, among others. Capital Outlay Capital projects budgeted in 2023 total $55.9 million, or 19.4% of the citywide budget, and capital projects in 2024 total $47.2 million, or 15.5% of the citywide budget. Most of the capital expenditures are budgeted in the enterprise funds, with the balance of capital expenditures primarily in the street funds and the capital projects funds. These categories fluctuate from year to year and are dependent on specific project needs as well as available funding from grants, loans, one-time revenues, and service fees. Examples of capital projects scheduled in 2023 and 2024 include the renovation of the Auburn Arts & Culture Center, the replacement of the Coal Creek Springs Transmission Main, and various street projects. Interfund Payments for Services Interfund payments for services include payments to city funds for services rendered. The budget for internal payments for services are budgeted at $22.5 million in 2023 and $23.0 million in 2024. These are charges paid for equipment repair and replacement, fuel for equipment, as well as software, hardware, technology, multimedia services, facilities services, and charges for General Fund support personnel. Internal services are provided by the City's Equipment Rental Fund, the Innovation and Technology Fund, the Insurance Fund, the Workers' Compensation Fund and the Facilities Fund to other City departments. In addition, this budget includes charges for reimbursement to the General Fund for labor and benefit charges related to support personnel in the Human Resources, Legal, Diversity, Equity and Inclusion, and Finance departments. 68 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan REVENUE ANALYSIS GENERAL FUND The City's General Fund receives a wide variety of revenue. This section of the budget discusses the key factors that affect revenue for the next biennial budget. 2020 2021 2022 2023 2024 General Fund Revenue By Funding Source Actual Actual Estimate Budget Budget Beginning Fund Balances: Designated/Reserved $ 593,625 $ 93,825 $ 311,445 $ 593,625 $ 593,625 Undesignated 23,047,535 31,134,574 35,045,923 15,835,008 8,882,085 Total Fund Balances $ 23,641,160 $ 31,228,399 $ 35,357,368 $ 16,428,633 $ 9,475,710 Taxes: Property Tax $ 22,445,340 $ 23,234,591 $ 23,539,372 $ 24,016,247 $ 24,486,386 Sales&Use Tax 19,223,576 22,262,336 23,046,789 20,644,463 20,957,287 Business&Utility Taxes 13,409,711 14,526,562 17,029,658 21,022,304 21,349,357 Other Taxes 2,709,179 3,131,648 3,505,041 3,131,114 3,178,635 Licenses&Permits 2,086,579 2,937,103 2,637,775 2,511,364 2,568,898 Intergovernmental 10,024,842 6,986,777 7,005,963 6,162,537 6,136,802 Charges for Services 6,278,696 8,400,122 8,341,631 9,017,146 9,411,337 Fines&Penalties 635,209 434,042 381,701 422,975 431,819 Transfers In 2,081,527 1,538,372 2,953,661 2,565,692 11,719,188 Other Sources 189,322 416,067 255,000 25,000 25,000 Miscellaneous 1,176,134 1,226,190 1,645,944 1,671,584 1,657,180 Total General Fund(incl BFB) $ 103,901,274 $ 116,322,208 $125,699,903 $ 107,619,059 $ 111,397,599 General Fund Tax Revenue Current estimates indicate that the City will receive approximately $67.1 million in tax revenue during 2022. Total revenues from taxes are anticipated to increase to an estimated $68.8 million in 2023 and $69.9 million in 2024. Voter-approved initiatives and State legislative budget cuts to local tax distributions have had a significant financial impact on the General Fund. In addition, the streamlined sales tax payments ended in mid-2020, resulting in a net loss of General Fund revenue in the amount of approximately $0.7 million annually. To help offset the reduced tax revenues, in 2021-2022 the City increased the tax rate charged in the General Fund for City utilities from 7.0% to 10.0% (with the 1.0% benefitting the Arterial Street Preservation Fund to remain unchanged). This policy change is expected to increase budgeted General Fund utility tax revenue by approximately $450,000 in 2023 and $790,000 in 2024. In addition, this biennial budget accounts for the City's business and occupancy tax program, effective beginning in 2022, which is anticipated to generate approximately $11.0 million in the 2023-2024 biennium. Revenue budgeted for the biennium is based on the assumption that the economy will continue to grow at a steady but moderate pace. If growth is slower than anticipated, budgeted revenues may have to be adjusted downward. 69 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan r General Fund Tax Revenue $30 $25 - • t t ' $20 N $15 $10 $5 4 $- 2020 Actual 2021 Actual 2022 Estimate 2023 Budget 2024 Budget f Property Tax S Sales&Use Tax S Business&Utility Taxes . 110 , Other Taxes t J Property Taxes Property taxes remain the largest single source of General Fund revenue for the City, constituting approximately 26% of total General Fund revenues budgeted in 2023 and 24% in 2024. Over the past several years, voters of the State of Washington have changed the property tax levying process through referenda and initiatives. Referendum 47, passed in 1997, changed the 106% limit to the lesser of six percent or inflation. There was a provision; however, that—with a finding of substantial need — a majority plus one vote of the City Council could raise revenue to the 106% limit. In 2001, the citizens voted on and passed Initiative 747 (1-747), which limits the increase in property taxes to the lesser of 1% or inflation (unless the jurisdiction has "banked capacity", which provides that the levy limit is based on the highest amount that could have been levied since 1985- 1986). New construction, annexations and refund levies are additional. 1-747 was declared unconstitutional by the King County Superior Court on June 13, 2006 and was overturned by a State Supreme Court decision in November 2007. Following this decision, the Washington State Legislature approved House Bill 2416 reinstating the provisions of 1-747 retroactively to 2002, thereby restoring the one percent limit on property tax increases (again, unless the jurisdiction has banked capacity). These legislative changes have significantly impacted the City as labor contracts have historically increased at an average rate of 3% while the City's largest source of taxing authority that assists in the payment of those contracts is essentially limited to 1%. From 2010 through 2013, the City experienced four consecutive years of declining property valuation. However, in 2014 this trend reversed and the assessed valuation (AV) of property values increased by an average of 9% per year from 2014 through 2020. 2023 and 2024 property tax revenue estimates are $24.0 million and $24.4 million respectfully. 70 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan Sales and Use Taxes The sales tax rate in the City of Auburn is 10.0% on all retail sales. Within this, the net City tax rate is 0.85% after accounting for the share received by counties and a State administrative fee'. Sales tax receipts have fluctuated in Auburn as about one-third of the City's retail sales activity are derived from new construction and auto sales, both of which are highly sensitive to economic conditions. While the COVID-19 pandemic slightly decreased sales and use taxes in 2020, revenues were not as impacted as originally anticipated. As projected, the 2023 Sales and Use tax revenues are assumed to increase by 12.5% from 2021 revenues. Sales and Use tax revenues are estimated at$20.3 million in 2023 and $20.6 million in 2024. Business and Occupation (B&O) Tax The General Fund Six-Year Forecast also includes the citywide adoption of a B&O tax, as a tax on gross business receipts with specific qualifications and thresholds, and a square footage fee for certain businesses that would otherwise be exempt from the B&O tax. Revenues to the City from these charges are estimated to be about$5.5 million in 2023 and $5.6 million in 2024. Utility Taxes This category includes taxes applied to utilities providing services in the City, from both City-owned and private utilities. Utility taxes, as a whole, have been very stable from year-to-year. Interfund utility taxes are currently charged at 10.0% on the four major City utilities: Water, Sewer, Storm Drainage, and Solid Waste, of which 1.0% is dedicated to fund local street preservation. As part of the financial plan (see General Fund Six-Year Forecast on page 102), the 2023-2024 Preliminary Budget assumes that interfund utility taxes will be increased by 1.5% effective January 2023. This will be enacted via a City ordinance separate from the budget ordinances. Other City utility taxes include a 6.0% tax assessed on telephone, cable utility, electric and natural gas providers, of which 1.5% of this tax is also dedicated to fund arterial street preservation. Other Taxes This category includes the criminal justice sales tax, gambling taxes and leasehold excise taxes. Tax revenues in the other taxes category make up 3.4% of General Fund revenues in 2023 and 3.1% in 2024. These revenues are budgeted at $3.1 million in 2023 and $3.2 million in 2024 and compare to a forecast of $2.8 million in 2022. Gambling taxes include a 2.0% tax on amusement games, 10.0% tax on punchboards and pull-tabs, and 4.0% on social card rooms. 1 The local City sales tax rate is 1.0%,of which 15% is distributed to counties and the State retains 1%for administrative costs, resulting in a net rate of.84%. 71 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan Other General Fund Revenue f , General Fund Revenue $14 $12 — $10 $S 0 3 $6 $4 $- • 2020Actual 2021 Actual 2022 Estimate 2023 Budget 2024 Budget Licenses&Permits tIntergovernmental tCharges for Services 111 ,Transfers In Intergovernmental Various State-shared tax revenues, including streamlined sales tax (through 2026, decreasing annually), motor vehicle sales tax, liquor excise tax and liquor profits, Muckleshoot compact revenues and grant revenues dominate this category. This budgeted revenue in this category in 2023 totals $6.2 million, or 6.8% of the General Fund revenue, and the budgeted revenue in 2024 totals $6.1 million, or 6.0% of the General Fund revenue. The decline in revenues from 2021 to 2022 reflects the loss of the streamlined sales tax mitigation monies. The dominant revenue source in this category during the next biennium budget cycle continues to be motor vehicle fuel tax revenues which are assessed based upon gallons of fuel sold. City anticipates receiving, on average, $1.8 million annually from the Muckleshoot Indian Tribe for City services rendered, including police calls for service, court services, and street maintenance. Payment from the Tribe is based upon actual service delivery and is reconciled each year with Tribe management. Charges for Services This category consists of interfund revenues collected for support departments (effective in 2019), user fees that are derived primarily from recreational fees paid by participants for programs provided by the City's Parks, Arts and Recreation department, reimbursement for off duty law enforcement services rendered, and plan check fees which are derived from the review of proposed new construction and development activities. From 2018 to 2019, a change in policy where the City changed the process for charging for services provided by General Fund support departments (Human Resources, Legal, Diversity, Equity and Inclusion, and Finance) to other funds. Prior to 2019, support department labor costs (salaries and benefits) were directly charged to other funds. Effective in 2019, each employee is fully budgeted in his/her home department and funds receiving support services are assessed an interfund charge for those services, with offsetting revenues to the General Fund. The budgeted charges for services for the three support departments are $9.0 million in 2023 and $9.4 million in 2024. 72 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan The charges for services category also include revenues from recreational classes, league fees, and revenues collected from the senior citizen programs offered. Recreational fees typically support about 20% of the costs of the related services. Included in this category are revenues associated with the Auburn Golf Course, which are budgeted at $1.4 million in 2023 and $1.5 million in 2024. Overall, charges for services constitute approximately 9.9% of total General Fund revenue in 2023 and 9.2% of General Fund revenue in 2024. Licenses and Permits License and permit activities are user fees that are derived from various regulatory activities of the City. Licenses and permits are projected to be approximately 2.8% of budgeted General Fund revenues in 2023 and 2.5% 2024. The bulk of this revenue is derived from building permit activities. Since this activity is dependent on new construction, it can fluctuate greatly depending on the economy, interest rates and available land. It is projected that 2023 and 2024 building permit revenues will decline compared to revenues collected in the recent years prior to COVID-19, as it is anticipated that there will be lagging impacts on the local economy that will be felt during this biennial budget. Building permit revenues in 2023 and 2024 are budgeted at$2.5 million and $2.6 million respectively. Other revenues in this category include business licenses, pet licensing, and plumbing, street, excavation and electrical permits. The City's business license fee is a flat$103.00 annually and revenues are projected to be approximately $450,000 annually in 2023 and $461,250 in 2024. Transfers In Transfers in consist of transfers receipted into the General Fund in support of internal City operations and one-time transfers for the funding of operations. Budgeted transfers into the General Fund in 2023 total $2.6 million and $11.7 million in 2024. The budget includes transfers of $2.0 million and $1.8 million of federal Coronavirus State and Local Fiscal Recovery Fund in 2023 and 2024, respectively. In addition, the budget includes one-time transfers into the General Fund for totaling $300,000 regarding the replacement and upgrade to the financial ERP system. The 2024 budget also includes a one-time transfer of$9.3 million from the Cumulative Reserve Fund for cash flow purposes regarding on-going operations in the General Fund. General Fund Revenue 82.5 $2.0 w $1.5 0 0 = i $1.0 .11 $0.5 $- ' 2020Actual 2021Actual 2022 Estimate 2023 Budget 2024 Budget Fines&Penalties at her Sources Miscellaneous J 73 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan Miscellaneous Miscellaneous revenue consists primarily of facilities rentals, golf cart rental revenues, purchasing card rebate revenues, investment income, and contributions and donations. These revenues are budgeted to remain current with 2022 estimates as the local and global economy continue to recover from the COVID-19 pandemic. The majority of revenues in this category are derived from activities that involve gathering - therefore due to ease of restrictions enacted on physical gathering due to COVID-19, these revenues should return to pre-pandemic levels. Interest revenues are projected to decline during the 2023-2024 biennial budget cycle, which is due to a combination of factors including the reduction in interest rates and the reduced General Fund balance. Fines and Penalties Fines and penalties consist mainly of traffic fines, parking infractions and criminal fines. Fines and penalty revenues are budgeted at approximately$420,000 annually in both 2023 and 2024. Other Sources Other sources within this fund include insurance recoveries and the sale of fixed assets. 74 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan SPECIAL REVENUE FUNDS The City has eleven special revenue funds presented in this budget. These funds account for the proceeds of specific revenue sources and are legally restricted to expenditures for specific purposes. Special Revenue Funds Revenue By Funding Source 2020 2021 2022 2023 2024 Actual Actual Estimate Budget Budget Beginning Fund Balances $32,870,672 $33,630,680 $37,582,711 $48,861,152 $41,973,919 Transfers In 5,764,146 4,743,015 25,579,499 5,336,692 7,153,800 Intergovernmental 3,744,736 6,357,398 12,061,266 9,448,272 9,824,216 Taxes 162,741 2,287,456 2,213,400 5,374,700 5,954,500 Charges for Services 2,278,086 3,834,968 1,896,170 1,614,500 1,600,500 Miscellaneous 293,017 (43,791) 154,650 486,000 274,300 Fines and Penalties 72,015 441,890 125,000 125,000 125,000 Licenses and Permits - 43,000 - - - Other Sources - - 2,029,784 - - Total Revenue $ 45,185,414 $ 51,294,617 $ 81,642,480 $ 71,246,316 $ 66,906,235 Special Revenue Funds Revenue $30 $25 $20 Lel '2 $15 Addi . $10 • $- 2020 Actual 2021 Actual 2022 Estimate 2023 Budget 2024 Budget IIFTransfers In ♦Intergovernmental Taxes —S—Charges for Services i Transfers In This revenue source consists of transfers from funds to the Special Revenue Funds. Budgeted transfers in 2023 and 2024 totals $5.3 million and $7.2 million respectively. These transfers predominately include the transfer of Mitigation revenues to the Arterial Street Fund for street improvement projects which includes a transfer of $5.1 million in 2023 and $7.0 million in 2024. In addition, the transfer in revenues also include the transfer of REET 2 revenues from the Capital Project Fund to the Local Street Fund for local street improvements. 75 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan Intergovernmental Intergovernmental revenues are grants, entitlements, State-shared revenues and payments provided by one government to another. These include Federal, State and local grants and State entitlements. The majority of this funding is Federal grant monies for arterial street projects. Fluctuations from year-to-year for this source of revenue can be directly related to project activity since the majority of this revenue is received on a reimbursement basis. The reduced revenues reflected in the graphic between 2022 and 2024 is primarily due to the anticipated reduction in grant revenues in the street funds. A total of $9.5 million is budgeted for intergovernmental revenues in 2023, with $1.2 million of that being from Federal grants for the C Street SW Preservation Project and $455,000 in State grant monies for the Riverwalk Drive SE Non-Motorized Improvements project. Of the $9.8 million budgeted for intergovernmental revenues in 2024, $2.1 million of that is budgeted as a Federal grant for the street improvement on Hemlock St. SE to Poplar St. SE project. Another revenue source in the intergovernmental category within the Special Revenue Funds is the Motor Vehicle Fuel Tax (MVFT). The City receives approximately $1.6 million annually in MVFT monies. Of this, $530,000 is deposited into the Arterial Street Fund and $7,000 into the Recreation Trails Fund, with the remainder deposited into the General Fund. In 2015, the State Legislature passed the 15-year transportation package which includes additional monies to cities to fund transportation projects. The 2023-2024 budget projects an additional $90,000 annually in revenues to the Arterial Street Fund for the multimodal transportation revenues. Taxes Tax revenue in the Special Revenue Funds is derived primarily from utility taxes which are used to support the City's transportation programs. Current City policy directs 1.5% of the utility tax to the Arterial Street Preservation Fund. This revenue is budgeted at $1.3 million in both 2023 and 2024. From 2013 through 2018, sales taxes collected from new construction projects had been deposited into the Local Street Fund in support of the City's Save Our Streets program. Effective in 2019, all sales tax revenues stay in the General Fund to support City operations; in order to continue funding for the Save Our Streets program, Real Estate Excise Tax (REET) revenues will be transferred into the Local Street Fund in both 2023 and 2024 as discussed on the prior page. The Hotel/Motel excise tax is another source of revenue for this group of funds. Levied at 1.0% of the charges for lodging at hotels, motels and campgrounds, these funds are used to offset the cost of tourism promotion. Budgeted revenues for Hotel/Motel tax collections are $140,000 for both 2023 and 2024. Charges for Services Special Revenue Funds charges for services are derived mainly from the Mitigation Fee Fund. This revenue consists of mitigation fees paid by developers. These revenues in 2023-2024 are budgeted conservatively at $1.6 million annually in both 2023 and 2024. In addition, this revenue source includes $1.3 million budgeted in 2023 and 2024 for transportation impact fees budgeted. 76 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan Special Revenue Funds Revenue $2.5 $2.0 $1.5 $1.0 $0.5 -4111111111111111,A _ $- — 4 a 2020Actual 2021 Actual 2022 Estimate 2023 Budget 2024 Budget Miscellaneous Fines and Penalties Licenses and Permits Other Sources J Miscellaneous Miscellaneous revenue consists primarily of investment income and developer contributions and is budgeted at $486,000 in 2023 and $274,300 in 2024. The 2022 budget includes the anticipated one-time developer contribution of $332,500 from the Muckleshoot Indian Tribe for the Riverwalk Drive SE Non-Motorized Improvement project. Fines and Penalties Fines and penalties consist of confiscated property within the Drug Forfeiture Fund. 77 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan CAPITAL PROJECT FUNDS The City maintains three capital project funds: the Municipal Parks Construction Fund, the Capital Improvement Fund and the Local Revitalization Fund. Major non-proprietary capital acquisitions and construction are budgeted in these funds separately from operations. Capital Project Funds Revenue By Funding Source 2020 2021 2022 2023 2024 Actual Actual Estimate Budget Budget Beginning Fund Balances 14,848,922 11,532,749 15,474,635 14,140,891 14,606,991 Transfers In 1,077,311 3,512,815 4,058,347 3,864,800 2,686,866 Intergovernmental 651,264 328,490 900,781 1,985,000 1,403,000 Taxes 4,427,927 6,194,896 4,281,000 2,480,000 2,480,000 Charges for Services 32,160 69,842 251,880 109,500 59,500 Miscellaneous 181,994 463,095 156,066 195,300 121,600 Fines and Penalties - - - - Licenses and Permits - - - - Other Sources - - - - Total Revenue $21,219,577 $ 22,101,887 $ 25,122,709 $ 22,775,491 $ 21,357,957 f 1 Capital Project Funds Revenue ss $6 rya O $4 $2 $- 2020 Actual 2021 Actual 2022 Estimate 2023 Budget 2024 Budget Transfers In Intergovernmental Taxes l Transfers In Transfers in consist of interfund operating transfers from other funds. These operating transfers are used to fund the capital projects to be determined by City Council. The budgeted transfers in 2023 and 2024 are $3.9 million and $2.7 million respectively. The transfers to the Capital Project Funds are primarily transfers of funds from the Mitigation Fund as well as transfers of Real Estate Excise Tax (REET) monies to the Municipal Park Construction Fund to these capital funds. Examples of projects budgeted in these funds during the 2023-2024 biennial budget include the 104th Avenue Park Development, improvements to the downtown sidewalks, and the Sunset Park improvements project. 78 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan Taxes The tax revenue in the Capital Improvements Fund consist predominately of Real Estate Excise Tax (REET) revenues but also include tax revenues from King County to be used specifically for capital projects for park improvements. By State law, the City is authorized to levy real estate excise tax up to '/2% on all real property sales transactions within the City. The City of Auburn levies the allowable amount. Revenues from this tax must be used for financing capital projects specified in the City's Capital Facility Plan. REET revenues are divided into quarter percentages. Both the first and second 1/4% may be used for streets, sidewalks, street lighting systems, traffic signals, bridges, domestic water systems, and storm and sanitary sewer systems. In addition, the first '/4% may be used to purchase park and recreational facilities, law enforcement facilities, fire protection facilities, trails, libraries, and administrative and judicial facilities. As depicted on the graphic above, capital project fund tax revenues in 2021 reached $6.2 million, $5.9 million of this being REET monies. Due to the surge in the local real estate market, REET revenues collected through 2021 and 2022 were strong. Moving forward, 2023 and 2024 REET revenues are budgeted conservatively, as the City expects a mild recession in the upcoming biennium due to severe inflation and supply chain issues. Intergovernmental This revenue source is primarily State, Federal and interlocal grant revenues. The Capital Improvement Projects Fund anticipates the receipt of roughly $2.0 million in 2023. Of these funds, $528,000 are received from State and Local grants for the Auburn Arts & Culture Center Renovation. In 2024, the budget amount of$1.4 million is comprised of a Federal grant of$843,000 for the Lea Hill Safe Routes to Schools project and a State grant for pedestrian crossing safety enhancements in the amount of$560,000. Capital Project Funds Revenue $500 $450 $400 $350 a m $300 co $250 ~ $200 +� $150 $100 $50 ♦� $- 2020 Actual 2021 Actual 2022 Estimate 2023 Budget 2024 Budget t Charge s for Services tMiscellaneous l Miscellaneous Miscellaneous revenue includes interest earnings on fund resources, contributions or donations from developers or other organizations for community projects, and revenues generated from leases on cell towers. The majority of the revenues budgeted in this category in 2023 and 2024 are from leases generated on cell towers. The increase in revenues projected in 2023 are due to an anticipated contribution and donation of $75,000 from the Muckleshoot Indian Tribe for the Southside Sidewalk Improvement project. 79 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan Charges for Services A portion of all adult outdoor team league fees are put into the capital facility program in the Municipal Parks Construction Fund. These funds are then used to construct park facilities to benefit the users of the parks and fields. Charges for services are budgeted at $109,500 in 2023 and $59,500 in 2024. The 2023 budget includes $100,000 in anticipated planning and developer fees relating to the citywide ADA&Sidewalk Improvement projects. Other Sources Other sources within the Capital Project Funds include insurance recoveries. 80 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan ENTERPRISE FUNDS The City maintains seven enterprise funds in the budget to separately account for the revenues derived from services provided and the associated expenses. The City enterprise funds include the following services: Water, Sanitary Sewer, Sewer Metro, Storm Drainage, Solid Waste, Airport, and Cemetery. The following table and graph depict the amount of revenues received by major source. Enterprise Funds Revenue By Funding Source 2020 2021 2022 2023 2024 Actual Actual Estimate Budget Budget Beg. Working Capital $63,046,909 $78,772,583 $76,649,001 $60,418,351 $40,640,547 Charges for Services 68,013,126 72,702,910 81,393,050 87,182,640 91,706,810 Transfers In 6,854,315 12,510,178 9,714,910 9,739,810 12,384,810 Miscellaneous 17,260,911 1,042,290 1,185,700 1,375,600 1,578,200 Other Sources 9,778,886 15,501,380 1,964,200 4,475,000 1,475,000 Intergovernmental 3,254,776 236,351 1,280,920 4,769,337 765,555 Fines and Penalties 835 - - - - Total Revenue $ 168,209,758 $ 180,765,693 $172,187,781 $ 167,960,738 $148,550,922 Enterprise Funds Revenue 5100 $90 • $SO $70 $60 0 $50 $40 $30 $20 $10 � 1 • • 2020Actual 2021Actual 2022 Estimate 2023 Budget 2024 Budget fCharge s for Services tTransfers In Miscellaneous t � Charges for Services This revenue source represents fees charged by the City's enterprise funds in return for public services. Over 80% of the City's enterprise fund charges for service revenues are collected in the Water, Sewer, Storm and Solid Waste utility funds; these are expected to total $85.1 million in 2023 and $89.6 million in 2024. Of those revenues, $20.2 million in 2023 and $21.6 million in 2024 represents pass-through charges in the Sewer Fund to pay King County for the treatment and disposal of the City of Auburn's sewage. Utility revenues are directly affected by growth factors and rate increases. The City normally reviews fees charged for utilities on an annual basis to ensure the fees charged cover the cost associated with providing the services. In both 2023 and 2024, the Water and Sewer rates are increasing by 7.50% annually, while Storm Drainage rates will increase by 6.75% annually. The Solid Waste Fund's rates will be re-evaluated in 2023 for implementation in 2024. 81 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan Solid waste collection is contracted through Waste Management Incorporated. Garbage rates are structured in a way that encourages participation in the recycling program. Charges for services at the Auburn Municipal Airport primarily related to fuel sales. Charges for services in the Cemetery Fund are primarily for lot sales and retail sales for burial related products. Transfers In This revenue source represents transfers from other funds as well as the transfer in of resources from the enterprise operating sub-funds to the enterprise capital sub-funds. Transfers in are budgeted at $9.7 million in 2023 and $12.4 million in 2024. The transfers in within this category in 2023 and 2024 consist of transfers from the Water and Airport operating sub-funds to the capital sub-funds for capital projects including the Cascade Water Alliance purchase, the Coal Creek Springs Transmission Main Replacement, and various construction projects at the Auburn Municipal Airport. Miscellaneous Miscellaneous revenue includes financing proceeds to fund capital projects within the Enterprise Funds and interest earnings on fund resources. This category also includes airport property lease revenue, tie down and hangar rental revenues at the airport and changes in restricted assets. The budgeted amounts for 2023 and 2024 are $1.4 million and $1.6 million respectfully. ti Enterprise Funds Revenue $18 $16 $14 — $12 $10 e $8 $6 $4 $2 $ T — — a 2020Actual 2021 Actual 2022 Estimate 2023 Budget 2024 Budget Other Sources tIntergovernmental .111Rnes and Penalties l Other Sources This revenue source represents resources available from system capital contributions from developers, loan proceeds, the sale of fixed assets, and insurance recoveries. The 2023 budget includes $3.0 million in anticipated revenue from the Drinking Water State Revolving Fund (DWSRF) loan. These loan proceeds are budgeted to pay for the majority of the cost of the Coal Creek Springs Transmission Replacement project. Other contributions include non-cash developer contributions as they build or improve system assets. System developer contributions have been significant in the recent past and are budgeted at$1.5 million in both 2023 and 2024. 82 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan Intergovernmental This revenue primarily represents grant revenue. Intergovernmental revenues are budgeted at $4.8 million in 2023 and $765,555 in 2024. The 2023 budget includes $3.4 million in Federal and State grant revenue anticipated for the Runway/Taxiway Rehabilitation project at the Auburn Municipal Airport. The 2024 budget also includes $590,000 in Federal grant revenues at the Auburn Municipal Airport for the T-Hanger and Door Replacement capital projects. Fines and Penalties This revenue represents penalties assessed in the Water Fund for lost or damaged hydrant carts, which are used to access water from City fire hydrants. 83 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan INTERNAL SERVICE FUNDS The City's internal service funds are used to budget for the financing of goods and services provided by one fund to other funds and General Fund departments on a cost reimbursement basis. The City has five internal service funds: Insurance, Workers' Compensation, Facilities, Equipment Rental and the Innovation and Technology Fund (which includes Multimedia). Internal Service Funds Revenue By Funding Source 2020 2021 2022 2023 2024 Actual Actual Estimate Budget Budget Beg. Working Capital 16,459,662 16,204,169 16,890,460 14,899,261 15,373,846 Charges for Services 9,550,154 10,218,573 10,923,800 13,324,800 13,680,700 Transfers In 156,995 498,507 2,127,400 2,808,840 4,445,266 Miscellaneous 4,498,577 4,955,028 4,940,260 6,410,600 6,399,600 Other Sources 170,566 62,805 5,000 15,000 15,000 Intergovemmental 133,728 - - - - Fines and Penalties - - - - - Total Revenue $ 30,969,682 $ 31,939,082 $ 34,886,920 $ 37,458,501 $ 39,914,412 Internal Service Funds Revenue $16 $14 a $12 vi $10 = o $8 $6 • ■ $4 $2 2020Actual 2021 Actual 2022 Estimate 2023 Budget 2024 Budget — Chsrge for Services --Transfers In (Miscellaneous tOther Source s Intergovernmental Charges for Services Charges for services are budgeted at $13.3 million in 2023 and $13.7 million in 2024. Approximately 40% of the revenue source for charges for services come from the Innovation and Technology (IT) Fund and includes revenue generated in the IT Department for services rendered to the City of Pacific and Algona. Each department is allocated a portion of the costs for IT and Multimedia services, Facilities, and Equipment Rental for fuel costs, which are then paid into the associated internal service fund. Miscellaneous Approximately 45% of the revenue source in the miscellaneous revenue category is in the Equipment Rental Fund, which charges departments for maintenance and replacement costs of City vehicles and other equipment. This revenue source also includes the charges for Workers' Compensation reimbursement, investment revenue, and property rental revenue within the Facilities Fund. 84 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan Transfers In This revenue source is for transfers from other funds or transfers from the operating sub-fund to the capital sub-fund. The 2023 budget includes $2.8 million transfer into the internal service funds and $4.4 million in 2024. The 2023 budget includes a $1.2 million transfer into the Equipment Rental Fund for capital projects including $720,000 for the replacement of the Police patrol fleet vehicles. Likewise, the 2024 budget also includes a $805,450 transfer from the Police fund to the Equipment Rental Capital sub-fund for the Patrol Fleet expansion capital project. Other Sources Other sources within the Internal Service Funds include insurance recoveries and the sale of fixed assets. 85 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan FIDUCIARY FUNDS The City has three fiduciary type funds: the Fire Pension Fund, the South King Housing and Homelessness Partners (SKHHP) Fund and an unbudgeted Agency Fund for collection and disbursement of non-City funds. Fiduciary Funds By Funding Source 2020 2021 2022 2023 2024 Actual Actual Estimate Budget Budget Beginning Fund Balance $2,362,386 $2,368,153 $2,141,107 $3,459,520 $3,297,789 Miscellaneous 388,962 251,384 1,872,992 312,600 346,200 Intergovernmental 105,819 98,371 104,661 88,400 88,400 Total Revenue $ 2,857,168 $ 2,717,909 $ 4,118,760 $3,860,520 $3,732,389 ti Fiduciary Funds $2,000 $1,800 $1,600 $1,400 $1,200 TE $1,000 $800 $600 Saco a $200 $ 2020 Actual 2021 Actual 2022 Estimate 2023 Budget 2024 Budget —Miscellaneous —Intergovernmental ♦ Miscellaneous Miscellaneous revenue primarily consists of contributions and donations and investment income on idle cash. Effective in 2019, the City entered into an interlocal agreement with nine other local government agencies to form South King Housing and Homelessness Partners (SKHHP), whose purpose is to formulate affordable housing policies and programs specific to South King County. The majority of the revenue budgeted in the miscellaneous category in 2023 and 2024 are anticipated contributions from local governments which will be receipted into the SKHHP Fund. The With the interest rates expected to be modest, the 2023 and 2024 investment income is budgeted accordingly. Intergovernmental This revenue consists of revenue from fire insurance premium tax as well as grant revenues related to SKHHP. The City receives the fire insurance premium tax revenue from the State in an allocation based on the number of retired firefighters who served the City. The City is anticipating annual fire insurance tax revenues of$88,400 for both 2023 and 2024. 86 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan PERMANENT FUND The City has one permanent fund, the Cemetery Endowment Care Fund. City policy provides that a percentage of the base, pre-tax sales price of each grave, niche or crypt is to be deposited into the Cemetery Endowment Care Fund for the future maintenance of the Auburn Mountain View Cemetery once it is full. Resources in this fund are legally restricted to the extent that only earnings, not principal, may be used to support cemetery capital improvements. Permanent Fund By Funding Source 2020 2021 2022 2023 2024 Actual Actual Estimate Budget Budget Beginning Fund Balance 1,989,046 2,022,262 2,106,447 2,158,347 2,222,477 Charges for Services 63,119 82,175 47,500 47,500 47,500 Miscellaneous 25,497 2,010 4,400 16,630 16,630 Total Revenue $ 2,077,662 $2,106,447 $ 2,158,347 $2,222,477 $2,286,607 Permanent Fund Revenue $90 $80 $70 — 6*..........NNe w $60 a Di• $50 r i • $40 $30 $20 s $10 $- 2020 Actual 2021Actual 2022 Estimate 2023 Budget 2024 Budget Charges for Services Miscellaneous Charges for Services As provided by City ordinance, 10% of the sale of each grave, niche or crypt is collected for the future maintenance of the Cemetery. Miscellaneous Interest revenue is collected on cash held in this fund. This revenue may be transferred out to the Cemetery Fund to be used for capital projects. 87 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan General Fund Six-Year Forecast The following table, graphic, and discussion presents the City's six-year forecast of General Fund revenues and expenditures. The purpose of the forecast is to highlight issues associated with financial policies and budgetary decisions. It is not intended to be a multi-year budget. General Fund Six Year Revenue and 2022 2023 2024 2025 2026 2027 2028 Expenditure Forecast 2022-2028 Estimated Forecast Forecast Forecast Forecast Forecast Forecast Taxes Property(1) $ 23,539,372 24,016,247 24,486,386 $ 24,960,064 $ 25,437,266 $ 25,917,986 $ 26,109,669 Sales(2) 25,966,789 23,235,763 23,585,287 24,287,015 25,009,802 25,754,255 26,521,076 Business&Utility(3) 16,724,579 19,764,045 20,104,484 20,976,634 21,261,752 21,561,725 21,875,891 Other 890,120 1,798,073 1,795,508 877,962 893,315 909,152 925,387 Licenses&Permits 2,637,775 2,511,364 2,568,898 2,627,870 2,688,317 2,750,275 2,813,782 Intergovernmental(4) 7,005,963 6,162,537 6,136,802 5,756,544 5,625,414 5,990,678 6,389,108 Fees&Charges(5) 8,341,632 9,017,146 9,411,337 9,751,041 10,185,664 10,649,123 11,133,809 Fines&Penalties 381,701 422,975 431,819 441,046 450,678 460,731 471,225 Other Sources(6) 2,983,659 2,565,692 11,719,188 - - - - Miscellaneous 1,870,945 1,696,584 1,682,180 1,663,089 1,696,069 1,731,328 1,765,975 Total Revenues $ 90,342,535 $ 91,190,426 $101,921,889 $ 91,341,266 $ 93,248,277 $ 95,725,251 $ 98,005,922 Salaries and Benefits(7) $ 49,439,045 $ 54,176,809 $ 56,473,599 $ 60,127,751 $ 63,837,451 $ 67,777,168 $ 71,961,200 Internal Serwce Charges(8) 9,890,760 13,127,700 13,403,400 14,308,737 14,882,214 15,562,058 16,166,212 Capital and Debt Service 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Transfers Out-Cumulative Reserve 18,500,000 - - - - - - TransfersOut-Other 848,500 632,700 715,635 375,000 375,000 375,000 375,000 Supplies 1,795,190 1,722,175 1,793,115 1,807,754 1,899,778 1,996,486 2,098,117 Professional Services 28,787,775 28,473,965 28,977,175 28,651,293 30,109,790 31,642,532 33,253,298 Total Expenditures $109,271,270 $ 98,143,349 $101,372,924 $105,280,535 $111,114,233 $117,363,244 $123,863,827 Ending Fund Balance $ 16,428,633 $ 9,475,710 $ 10,024,675 $ (3,914,594) $ (18,280,549) $(36,418,542) $(58,776,447) Residual/Unused Budget 3,500,000 3,500,000 3,500,000 3,500,000 Revised Ending Balance $ 16,428,633 $9,475,710 $10,024,675 $ (414,594) (14,780,549) (32,918,542) (55,276,447) Key 2023-2028 Assumptions: 1) Property Tax increase: 2022-2026 includes a 1.0%statutory increase plus new construction. 2) Retail Sales Tax: 2023 is expected to decline by approximately$2.7M due to a projected mild recession. The 2024 budget assumes growth of approximately 1.5% with revenues increasing 3% annually thereafter. 3) Business & Occupancy Tax: This tax became effective in 2022, with expected collections of $1.7 million. It is anticipated that, with the addition of new staff and the maturity of the program, revenue derived from this tax will increase in the 2023-2024 biennium. Estimated impact: $3.7 million annually. 4) Grants: Several grant awards were received in 2022; these awards will not generally be budgeted in the 2023-2024 biennium until the corresponding grants are awarded. Estimated impact: a reduction of$843K in 2023 and $261 K in 2024. 5) Administrative Support Charges: For the 2023-2024 biennium, the City has reevaluated its methodology for allocating citywide support charges, with the General Fund recovering a portion of the expenses incurred by the Human Resources, Finance and Legal departments as revenue to the extent those activities support the entire City. Estimated impact: $900K annually. 6) Federal Funding: Includes the transfers-in of Coronavirus State and Local Fiscal Recovery Funds awarded by the Department of the Treasury in 2021,which must be obligated by the end of 2024. Cumulative Reserve Transfer: 2022 includes an $18.5 million transfer from the General Fund to the Cumulative Reserve Fund, whereas 2024 includes a $9.3 million transfer in from the Cumulative Reserve Fund back into the General Fund for cash flow purposes. 7) Salary and Benefit Inflation: 2023-2024 per labor agreements; 2025-2028 includes a 6.2%annual increase. 8) Internal Service Charges: Due to a change in the allocation methodology of internal service charges, as well as general cost increases including fuel, vehicles, software licensing and other services, the General Fund has experienced a significant cost increase. Estimated impact: $3.2 million in 2023 and $276K in 2024. 88 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan General Fund Forecast 2022-2028 • $120 $100 $80 $60 $40 $20 - -$20 -$40 -$60 2022 2023 2024 2025 2026 2027 2028 Estimate Forecast Forecast Forecast Forecast Forecast Forecast ■Total Revenues 0Total Expenditures oRevised Ending Balance Revenues are forecasted on the basis of future economic, demographic, and policy assumptions with little dependence on past trends. Expenditures are forecasted based on past trends modified by present and expected future conditions. Key assumptions and conclusions from this forecast are included below. As discussed in Section 1, the General Fund is the City's largest fund and is used to account for the majority of general City resources and services. Approximately 75% of General Fund revenues are derived from taxes including property taxes, sales taxes, utility taxes, and other taxes such as the annexation sales tax credit and gaming and admissions taxes. These taxes are sensitive to changes in general economic conditions as well as legislative changes that dictate how these revenues are determined and collected. This sensitivity is important because—should growth occur slower than anticipated —the adverse effect on fund balance may be greater than predicted. Forecasted revenues assume property tax assessed valuations will increase by 2.0% from $14.5 billion in 2022 to $14.8 billion in 2023 and by 2.0% to $15.1 billion in 2024. The City expects to increase the property tax levy in each year by the maximum allowable factor of 1% plus new construction. Baseline sales tax revenues are forecasted to decrease by 10.5% in early 2023 due to a mild recession triggered by inflation and geopolitical events. This is expected to begin a slight recovery of 1.5% in 2024. This includes the revenues anticipated from the passage of EHB 2163 (commonly referred to as the Marketplace Fairness Act), which will continue to be supplemented by streamlined sales tax mitigation payments until 2026. This forecast also includes the change in funding effective in 2019, where sales tax revenue on construction will stay in the General Fund; this is estimated to be $2.0 million annually. The 2025-2028 forecast assumes a continued strengthening in the local economy, which is anticipated to increase the pace of annual sales tax growth of approximately 3.0% per year over the remainder of the forecast period. While moderate revenue growth is expected, expenditures involving public safety and public services are expected to increase at a rate that outpaces revenue growth. Forecasted pressures on the cost of public service that are outside of the City's control include increased healthcare costs, which are expected to increase by 10.0% annually in 2023 and 2024; dental costs are expected to increase by 5.0% annually over the same period. 89 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan Because departments typically underspend budgets each year and revenues usually exceed estimates, this forecast assumes residual unused budget and excess revenues are available and rolled forward to be utilized in the subsequent year. Historically the additional budget capacity has run around 5%; for purposes of this forecast, an estimated annual amount of$3.5 million was used. The rate of additional budget capacity will likely be restrained going forward due to the cumulative effects of revenue limitations from legislative and voter approved mandates. The forecast assumes that any reductions in the level of under-expenditures will be offset by efficiencies gained through process improvements. However, the City's ability to realize budgetary savings in the future may be diminished as a result of these factors. Based on these trends, the forecast shows the balance in the General Fund decreasing over the next several years and going negative in 2025 as the pace of revenue growth — in this forecast — fails to keep pace with the growth in expenditures. In reality, this will not occur: the Finance Department will continue to study revenue options and enhancements and other options to offset the increase in future expenditures and revenue losses. Again, this is a conservative projection under a discrete set of assumptions, providing insight into the future possibilities so the City may prepare solutions to address the structural deficit prior to it actually occurring. The City goes to great lengths to ensure there are sufficient reserves to deploy in the event of an economic downturn and to provide time to restructure the budget with as little disruption as possible to the services provided. Long-Term Debt Obligations and Debt Capacity Like private citizens, municipalities must sometimes borrow funds to pay for large purchases like capital equipment and capital projects. As in the private world, the ability to borrow depends upon the borrower's ability to pay these loans back, as indicated by credit rating, potential future earnings, etc. Unlike private citizens and companies, public entities have the additional parameters of statutory limits on borrowing, as measured by set percentages of assessed value and ratios of revenue to operating expenses. Debt incurred by the City is generally issued in the form of bonds, similar to promissory notes, which investors buy from the City with the idea that the City will buy the bonds back at some future date, paying more money than the investor paid for them. Existing debt levels and the issuance of new debt can also impact the City's operations. Issuing debt allows the City to proceed with large, much-needed capital projects that could not otherwise be funded by current revenues. Debt repayment spreads the cost of these large projects out over many years, which better reflects the length of time that the system will benefit from these assets and results in greater equity amongst system users. At the same time, funding from taxes and other revenue sources is limited. Therefore, issuing debt — with the associated cost of repayment with interest — reduces the amount of revenues available for operations. Debt service coverage requirements further constrain funds available for operations unless new or increased revenues are secured for this purpose. There are three types of bonds issued by the City of Auburn, differentiated by the basis of the guarantee of payoff to the investor. General Obligation or"GO" Bonds are based on the tax base or the assessed value of the municipality. When issuing a GO Bond, the City is pledging its future taxing powers to pay off the debt. GO Bonds can also be issued as a voted "levy" when citizens are willing to pay extra taxes to pay for a particular project. Another less common type of GO Bond is one that is secured by the City's tax base but is actually retired from utility revenues. Revenue Bonds are both guaranteed by and retired from specific future revenues (usually fees for a particular service). These are generally issued for utility capital projects and guaranteed and retired by utility rate revenues. There is no general tax liability for these obligations. Local Improvement District or "LID" Bonds are issued through the formation of local improvement districts to provide specific capital improvements. 90 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan General Obligation Bonds A general obligation bond comes in two forms: voted and non-voted. The total indebtedness for general purposes with or without a vote of the people cannot exceed 2.5% of the value of taxable property. Up to 1.5% may be authorized by City Council without a vote and are referred to as Councilmanic Bonds; however, any debt capacity available without a vote is reduced by any indebtedness with a vote in excess of 1%. The City may also levy, with a vote of the people, up to 5% of taxable property value for utility or open space and park facilities purposes. Any excess will proportionately reduce the margin available for general purposes. Total general obligation debt cannot exceed 7.5% of the value of property. The City debt obligations are well within the statutory limits for debt capacity. The following table summarizes the City's current debt obligations as compared with its legal debt limits as of December 31, 2021: With A Vote For Parks or Without General For Open Space A Vote Purposes Utilities Development Total Capacity 1.50% 1.00% 2.50% 2.50% Statutory Limit $ 215,795,907 $ 143,863,938 $ 359,659,845 $ 359,659,845 $ 1,078,979,535 Outstanding Indebtedness (38,474,375) - - - (38,474,375) Margin Available $ 177,321,532 $ 143,863,938 $ 359,659,845 $ 359,659,845 $ 1,040,505,160 Source:City of Auburn 2021 ACFR In 2010, the City issued $31,990,000 of general obligation bonds2. The bonds were used for the following purposes: 1) refunding the remaining portion of the City's outstanding 1998 Library bonds; 2) to pay for downtown infrastructure improvements, which included utility relocation and upsizing, a promenade with open plazas, and a new street surface; and 3) to pay for a portion of the cost of acquiring certain condominium units to provide city office space near City Hall (in the City Hall Annex building). On October 22, 2020, the City refunded two bonds: The 2010 B LTGO and the 2010 D LTGO. The 2020 A LTGO Refunding Bond was the replacement for the 2010 B LTGO Bond. In addition, the 2020 B LTGO Refunding Bond was the replacement for the 2010 D LTGO Bond. The City recognized nearly $4,290,000 in net present value savings with the refunding. The scheduled balance of these bonds as of the end of 2022 is $16,850,000. In 2016, the City issued $3,867,214 of general obligation bonds to perform an advance refunding of the remaining balance of two previous general obligation debt issues: $3,270,000 of general obligation debt issued in 2006 for the design and construction of a new Golf Course clubhouse and improvements to the Cemetery3, and $1,375,000 of general obligation debt issued in 2005 to pay for the construction cost of hangars at the Auburn Municipal Airport4. The scheduled balance of these bonds as of the end of 2022 is $1,081,209. The South Correctional Entity (SCORE) was created under an Interlocal Agreement between the cities of Auburn, Burien, Federal Way, Renton, SeaTac, and Tukwila, and provides for correctional services for the detaining of arrestees and sentenced offenders. The initial debt issued in 2009 to fund this facility was refunded in 2019; Under this agreement, the City is contracted to pay 34.94% of the debt service over a 20-year period, ending in 2038. The City of Auburn's scheduled balance as of the end of 2022 is $15,888,965. 2 General Obligation Bonds-2020A Refunding 2010B&2020B Refunding 2010D 32006 non-taxable and taxable General Obligation Bonds 4 2005 refunding General Obligation Bonds 91 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan The City currently maintains a rating of AA+ with Standard & Poor's for its general obligation debt. Revenue Bonds The City has approximately $27,570,000 of principal in utility revenue bonds outstanding as of the end of 2022. The City is required to maintain a coverage ratio of 1.25 for the utility revenue bonds, whereby the net utility operating revenues will exceed 1.25 times the maximum annual utility revenue bond debt service cost. Actual debt service coverage through 2021 was 3.17 times the maximum. The annual debt service payment is paid from the utility user charges and system development fees. In 2013, the City issued $11,415,000 in revenue bonds for the Water and Storm utilities. In the Water utility, bond proceeds were used to improve a reservoir and two well sites, replace aged water mains, replace water mains crossing under the Burlington Northern & Santa Fe (BNSF) Railway's proposed third rail line, and to implement improvements to the utility billing system. In the Storm utility, proceeds were used to improve the storm drainage system to address potential flooding issues, and to encase or replace storm pipes crossing under BNSF's proposed third rail line. The scheduled balance of these bonds as of the end of 2022 is $6,635,000. In 2020, the City issued $23,865,000 of utility revenue bonds in order to support capital repair and replacement projects, and to refund utility revenue bonds issued in 20105 to construct or replace capital infrastructure in the Water, Sewer, and Storm Drainage utilities. The scheduled balance of these bonds as of the end of 2022 is $27,570,000. The City currently maintains a rating of AA with Standard & Poor's for its revenue bond debt. Public Works Trust Fund & Drinking Water Loans The City has three Utility Public Works Trust Fund Loans that have been used to fund the Auburn Way South Sanitary Sewer Replacement, and Well 1 improvements projects. The scheduled balance of these three loans as of the end of 2022 is $2,822,744. In 2016, the City was awarded a Drinking Water State Revolving Fund Loan to fund the Coal Creek Springs Transmission Main Replacement Project. This loan is drawn as expenses are incurred. The scheduled balance of this loan as of the end of 2022 is $121,049. In addition, the City has two Street-related Public Works Trust Fund Loans that funded the M Street SE Underpass project and the Harvey Road NE & 8th Street NE Intersection Improvement project. The scheduled balance of these two loans as of the end of 2022 is $2,705,166. Local Improvement District (LID) Bonds The City's remaining Local Improvement District, LID #350, was retired in 2019. 52010 CIP Revenue Bonds 92 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan The following debt payment schedule is for all outstanding debt as of December 31, 2022: General Utility Revenue Obligation Bonds Bonds,PVVTF&DWSRF Loans LID Bonds Total Year Principal Interest Principal Interest Principal Interest Principal Interest 2022 1,751,659 1,496,120 2,676,552 1,372,447 - - 4,428,211 2,868,566 2023 1,818,039 1,425,906 2,740,438 1,277,319 - - 4,558,477 2,703,225 2024 1,890,575 1,353,809 2,835,438 1,178,203 - - 4,726,013 2,532,012 2025 1,969,116 1,278,685 2,827,594 1,074,537 - - 4,796,710 2,353,222 2026 1,674,644 1,192,532 2,927,594 966,654 - - 4,602,238 2,159,186 2027 1,754,825 1,108,800 2,826,913 853,984 - - 4,581,738 1,962,784 2028 1,850,006 1,021,060 2,941,913 737,413 - - 4,791,919 1,758,473 2029 1,933,681 928,560 2,971,531 615,392 - - 4,905,212 1,543,952 2030 2,020,850 841,326 3,096,531 488,524 - - 5,117,381 1,329,850 2031 2,113,019 740,282 1,706,531 355,655 - - 3,819,550 1,095,937 2032 2,218,682 645,682 1,771,531 292,586 - - 3,990,213 938,268 2033 2,295,610 556,934 827,992 226,567 - - 3,123,602 783,501 2034 2,384,285 465,110 857,992 197,970 - - 3,242,277 663,080 2035 2,089,707 369,738 887,992 168,172 - - 2,977,699 537,910 2036 2,173,623 286,150 917,992 137,175 - - 3,091,615 423,325 2037 2,257,539 199,206 947,992 104,977 - - 3,205,531 304,183 2038 2,330,973 121,780 982,992 71,580 - - 3,313,965 193,360 2039 1,045,000 41,800 1,017,992 36,781 - - 2,062,992 78,581 2040 - - 116,993 585 - - 116,993 585 2041 - - 116,993 292 - - 116,993 292 2042 - - - - - - - - Totals $ 35,571,833 $14,073,480 $35,997,496 $10,156,814 $ - $ - $ 71,569,329 $24,230,294 General Fund Fiscal Capacity The City uses a range of strategies to maintain its fiscal security. Several of the financial policies are based on this strategy. First, the City maintains fund balances sufficient to meet the General Fund cash flow needs and estimated employee retirement cash outs for the biennium. Including reserves held in the Cumulative Reserve Fund, this amounts to between 26% and 40% of General Fund expenditures. In good economic times, this fund balance can be budgeted higher than when the economy takes a turn for the worse. This balance serves as the first line of defense against a sudden and significant economic downturn. However, revenues are forecasted moderately. This not only provides protection from needing to rely on the fund balance, but it has also provided a higher fund balance than originally budgeted, augmenting reserves. The City has a Cumulative Reserve Fund for two purposes. First, it allows the City to build funds for needed capital projects without having to rely exclusively on debt. Secondly, it provides long-term stability to City finances as a counter-cyclical balance. Money is put aside in good years (from higher than budgeted reserves), allowing the City a reserve to draw on in years of economic decline. The City also maintains two special purpose reserve funds to adequately meet specific and significant potential contingencies: 1) an insurance fund to augment regular insurance coverage and to provide for independence and/or stability, and 2) a guarantee fund to adequately secure the City's LID program. 93 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan Finally, the City has reserved an amount of taxing and other revenue capacities for worse case circumstances. These capacities are: User Fees There are several categories of user fees that could be increased to capture a larger share of associated costs. Business Licensing Some jurisdictions have used business licensing as a means of generating additional revenues. A very aggressive program could yield as much as $750,000 per year. 94 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan Fund Balance Trends Fund balance is the difference between assets and liabilities reported in a governmental fund. Fund balances are either designated (i.e., dedicated to a particular purpose) or undesignated (i.e., the remaining, un-appropriated balance of the fund after accounting for designated funds). Following are the fund balance trends for the City's governmental, fiduciary and permanent funds from 2021 through 2024. Fund Balance 2021 -2024 Cemetery General Special Revenue Debt Seruce Capital Protect Fire Relief and Endowment Fund Funds Funds Funds Pension Fund Care Fund Actual. 2021 $35,357,368 $37,582,710 $385,815 $15,474,635 $1,989,570 $2,106,447 Estimated Actual- 2022 16,428,633 48,861,154 664,394 14,140,891 1,790,627 2,158,347 Budget: 2023 9,475,710 41,973,920 664,404 14,606,991 1,697,971 2,222,477 2024 10,024,675 22,285,957 664,514 11,258,091 1,595,315 2,286,607 Fund Balance City of Auburn: 2021-2024 $60 $50 - $40 $30 N C O $20 $10 - I $0 ■ — ITS General Special Debt Capital Fire Relief Cemetery Fund Revenue Service Funds and Pension Endowment Funds Funds Fund Fund ❑ 2021 ❑ 2022 • 2023 • 2024 Actual Estimated Budget Budget The General Fund's ending balance decreases significantly from the 2021 actual amount to 2024 budget as reserves are drawn down; this is largely because General Fund revenues have not kept pace with the increased costs of services, including public safety, transportation, and human services. Although departments typically under spend budgets each year, the long-term General Fund forecast does not assume residual budget is unused and rolled forward to be utilized in subsequent years. We expect the General Fund to end 2023 at 9.7% and 2024 at 9.9%, slightly below the minimum reserve of 11%. However, when including reserves held in the Cumulative Reserve Fund, 2024 General Fund reserves are projected to be about 26.2% of General Fund expenditures, slightly more than the midpoint of the fund balance policy of 11-36%. The sum of special revenue fund balances is projected to decrease between 2021 and 2024 due to high levels of planned transportation project construction activity, as well as a $9.3 million transfer from the Cumulative Reserve Fund to the General Fund in 2024. The capital projects fund balance is projected to decrease between 2021 and 2024, reflecting construction activity and transfers of 95 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan Real Estate Excise Taxes (REET)for projects in other funds, including $2.3 million for the Facilities Master Plan and $1.4 million for the Auburn Golf Course driving range in 2024. No significant changes in fund balance are expected for the City's debt service, Fire Relief and Pension, and Cemetery Endowment Care funds. Working Capital Proprietary funds are managed on a different basis than are general governmental services. The amount of expenses required for ongoing operation depends on the amount of activity that will be done next year. Since such activity provides new income to the fund directly in the form of charges for service, there is additional revenue to support those additional expenses. Therefore, the management of these funds is not focused on line items of revenue and expenses, but rather the "bottom line" of whether expenses are supported by revenue. This is measured by the working capital in each fund. In simple terms, "working capital" is similar to fund balance and is the result of all transactions during the year. An increase in working capital indicates that expenses are less than earnings. Since a City cannot make a profit, unlike private sector enterprises, expenses and revenues should balance. However, working capital might increase to accumulate funds for at least four purposes: 1. To provide cash flow for operations and maintenance. 2. To provide a cushion or a contingency for unforeseen needs and emergencies. 3. To provide adequate security for long-term debt. 4. To allow for a capital development program, including funding for future renewals and replacements, while minimizing the need for future borrowing. The trend for working capital in each of the City's proprietary funds is shown on the following page. The Water Utility working capital balance is projected to decrease between 2021 and 2024, reflecting the completion of significant construction projects. Both the 2023 and 2024 budgets assume a 7.5% water rate increase effective the first of the year, which will help offset the increasing costs of service and infrastructure construction and maintenance. The Sewer Utility working capital balance is projected to decrease over the 2021-to-2024-time frame due to increasing operations costs as well as the planned completion of significant construction projects. The 2023-2024 budget does not include an annual rate increase, although an annual rate increase of 7.5% is planned to fund future capital infrastructure needs and reduce the City's reliance on debt funding. The Storm Drainage Utility working capital balance is projected to decrease between 2021 and 2024 due again to increasing costs of service and infrastructure construction and maintenance. The 2023- 2024 budget does not include an annual rate increase, although an annual rate increase of 6.75% is planned to fund future capital infrastructure needs and reduce the City's reliance on debt funding. 96 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan Working Capital Enterprise Funds Sewer Storm Solid Water Sewer Metro Drainage Waste Airport Cemetery Actual: 2014 $14,027,406 $13,346,282 $2,100,400 $16,051,080 $2,491,724 $556,938 $294,547 2015 9,261,201 12,862,859 2,358,518 13,814,969 3,477,387 516,605 375,647 2016 9,914,039 15,520,705 2,672,022 15,385,491 4,411,853 597,251 550,462 2017 7,059,982 16,076,568 3,033,467 16,105,005 5,083,854 683,580 773,825 2018 9,653,751 17,676,670 3,567,929 17,152,503 5,647,783 802,196 956,039 2019 11,994,185 20,516,922 3,445,836 19,008,024 5,936,695 1,064,218 1,081,028 2020 24,036,000 21,699,058 2,837,722 22,026,012 5,927,917 1,165,302 1,080,572 2021 21,429,530 20,757,752 3,713,134 23,627,767 3,789,232 1,691,287 1,640,299 Estimated Actual: 2022 13,532,307 17,987,552 3,328,134 20,702,167 2,135,607 913,184 1,819,399 Budget. 2023 7,270,260 11,598,751 3,355,634 14,882,941 2,248,453 341,161 943,347 2024 4,417,421 9,617,454 3,383,134 7,550,395 2,022,695 216,701 497,659 N Enterprise Fund Working Capital Balance City of Auburn: 2021-2024 $25 $20 - I-1 $15 - c 0 $10 - $5 - $o 1 1 IHrr . Water Sewer Sewer Storm Solid Airport Cemetery Fund Fund Metro Drainage Waste Fund Fund Fund Fund Fund o 2021 o 2022 • 2023 • 2024 Actual Estimate Budget Budget J 97 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan Rates and other charges fully fund the Solid Waste utility's operating expenses and have allowed the City to increase working capital balances in most years. However, current rates are set to expire at the end of 2023, and were last set before the contract with the City's solid waste hauler was negotiated. The contract rates had remained artificially low for several years since the previous contract; the biennial budget assumes that rates will be adjusted to compensate for the increased hauler expense. Between 2004 and 2018, the City contracted airport operations to an outside manager. In 2019, the City took over this function and hired full-time staff to manage and operate the airport. The airport's fund balance fluctuates somewhat from year to year depending on construction activity but is expected to end 2024 at about $217,000. The Airport expects to receive a significant amount of Federal Aviation Administration (FAA) grant funding in 2023 to complete runway and taxiway pavement rehabilitation. Revenues received by the cemetery have been increasing consistently over time, eliminating the previously budgeted annual transfer from the Cumulative Reserve Fund. However, consistent with the City's conservative revenue budgeting strategy, revenues are projected to grow only a modest amount from prior budgets and remain flat in 2023 and 2024. In combination with increasing costs, particularly in internal service charges as well as a 2023 transfer to fund cemetery capital projects, the cemetery is expected to decrease annually in the next biennium. As an internal service fund, the Facilities Fund charges departments to cover the full cost of operations and maintenance of city-owned and operated buildings. Working capital is expected to decrease each year as funds are transferred for debt service payments associated with the City Hall Annex. Innovation and Technology also charges departments for services provided, covering its cost of operations and equipment purchases and replacement. Working capital is expected to remain stable throughout the biennium. The Equipment Rental Fund working capital is projected to decrease between 2021 and 2022, then increasing during the 2023-2024 biennium primarily due to the timing of the collection of vehicle replacement funds versus the timing of purchasing replacement vehicles. The Workers' Compensation Fund was created in 2014, based on the City's decision to self-insure workers' compensation in lieu of State L&I insurance. The fund provides time loss and medical benefits for employees who are affected by an occupational injury or illness. Working capital in the fund has grown each year to provide ample reserves. 98 To Table of Contents 2023-2024 Biennial Budget Section III: Financial Plan Working Capital Internal Service Funds Innovation & Workers' Insurance Facilities Technology Equipment Rental Compensation Actual: 2014 $1,654,057 $2,194,912 $3,543,327 $5,844,690 $440,004 2015 1,530,588 2,410,754 3,705,195 6,074,119 778,233 2016 1,385,685 1,853,016 3,384,289 5,769,642 1,097,368 2017 2,015,500 1,741,924 3,642,101 6,564,619 1,625,120 2018 1,932,526 1,767,017 4,140,199 7,131,233 1,165,108 2019 1,921,953 1,315,496 3,968,512 7,376,074 1,877,627 2020 1,789,615 1,134,025 3,603,496 7,236,908 2,440,125 2021 1,768,175 882,828 3,649,189 7,719,649 2,870,620 Estimated Actual: 2022 1,710,775 415,868 3,392,438 6,277,459 3,102,720 Budget: 2023 1,540,275 368,394 3,354,004 6,614,253 3,496,920 2024 1,369,775 351,100 3,384,446 6,848,568 3,890,820 Internal Service Working Capital Balance City of Auburn: 2021-2024 $9 - $8 - $7 $6 - $5 - y $4 - C o $3 - $2 $1 $0 Insurance Facilities Innovation& Equipment Workers' Fund Fund Technology Rental Compensation Fund Fund Fund ❑ 2021 ❑ 2022 ■ 2023 ■ 2024 Actual Estimate Budget Budget 99 To Table of Contents CITY JBUI-tN WASHINGTON 2023-2024 Biennial Budget Section IV: Operating Budget SECTION IV: OPERATING BUDGET Introduction This section of the budget details the City's baseline budget, which is delineated by department or fund. This section presents a detailed look at departments and divisions and provides both quantitative and qualitative performance measures in order to focus on the results and direction of City services rather than on line-item allocations. This section presents budget information according to the City's administrative structure beginning with the Mayor and City Council, followed by all funds for which each department director is responsible. For example, the Administration Department tab includes the budgets for general government administration, Emergency Management, Economic Development and Homelessness Response in the General Fund as well as the Hotel/Motel Tax Fund (Special Revenue), the Business Improvement Fund (Special Revenue), the Multimedia Fund, and the Facilities Fund. Sections for those funds representing administrative departments or divisions are presented following the baseline budget and include: Department Organizational Chart Each organizational chart identifies the authorized staff positions in the 2023-2024 biennial budget. The charts specifically identify each division that reports to the department head. Each employee has a "home" department/division/fund but may perform work for another department/division/fund. This system is intended to identify all authorized permanent staff positions. Department or Division Mission Statement Each functional department has created its own mission statement that directs objective setting toward achieving the Citywide Vision. Department Overview A description of the programs the department/division(s) are responsible for accomplishing. Goals and Accomplishments A summary of each department or divisions' goals for 2021 and 2022, progress made towards achieving those goals, and the goals that the department has set for 2023 and 2024. Baseline Budget by Object For General Fund departments and governmental funds, this information is presented in a line object format. This is based on the Washington State Budgeting, Accounting and Reporting System (BARS), which governs the City's accounting procedures. Data for the proprietary funds is presented in a working capital format, which not only describes the use of these funds, but also examines the fiscal status of the fund itself. This format also summarizes the income associated with the fund. Department Employees A summary of full time equivalent (FTE) positions is presented with explanations of additions or changes due to department reorganizations. Performance Measures Each department has provided performance measures that best show the results of their mission and/or objectives. 101 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget The overall organization of the City of Auburn is summarized in the following table: Citizens o ' u • urn Boards and Commissions Auburn Arts Commission Auburn Municipal Airport Advisory Board(AAB) Auburn Tourism Board City Improvement Area(BIA)Committee of Ratepayers C l}`y Cemetery Board Civil Service Commission Council Human Services Committee Junior City Council Lodging Tax Advisory Committee(LTAC) Parks and Recreation Board Planning Commission Police Advisory Board Mayor Transportation Advisory Board Urban Tree Board Nancy Backus White River Valley Historical Society Board Administration Department Community Development Department General Government Administration Permitting Planning Emergency Management - Facilities Fund Economic Development Multimedia Fund(includes Public Affairs) Hotel/Motel Fund Business Improvement Area Fund Business Licensing Human Resources Department Code Compliance Environmental Services Human Resources Community&Human Services Compensation and Employee Relations Housing&Community Development Fund Municipal Court SKHHP-South King Housing&Homelessness Partners Fund Risk Management Workers'Compensation Fund Public Works Department Finance Department Engineering/Transportation Streets Department Financial Planning Street Funds Accounting Water Utility Fund Payroll Sewer Utility Fund Utility Billing/Customer Service Sewer Metro Fund Cumulative Reserve Fund Stonn Drainage Utility Fund Mitigation Fees Fund Airport Fund Debt Service Funds Equipment Rental Fund Capital Improvements Fund Local Revitalization Fund Solid Waste Utility Fund Police Department Insurance Fund Policing Services Fire Pension Fund Cnmes/Investigations Cemetery Endowment Fund Community Programs Police Records Evidence City Attorney's Office Animal Control Legal Administration South Correctional Entity(SCORE) City Clerk Drug Forfeiture Fund Civil Prosecution Property Management Services Parks,Arts&Recreation Department Housing&Resource Services Recreation Programs Arts and Culture(includes theatre and museums) Senior Programs Innovation&Technology Senior Center Resource Hub Geographic Information Systems(GIS) Special Events Desktop Services i Facility Rentals Network Services Parks Maintenance Golf Course Recreational Trails Fund Municipal Parks Constriction Fund Cemetery Fund 102 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Total All Funds 2021 2022 2022 2023 2024 Expenditures Actual Adj Budget Estimate Budget Budget Salaries &Wages $ 44,183,914 $ 51,004,484 $ 48,935,484 $ 51,326,741 $ 52,965,593 Benefits $ 15,823,925 $ 24,570,961 $ 21,281,119 $ 23,358,544 $ 25,194,415 Supplies $ 4,195,315 $ 5,051,590 $ 4,997,390 $ 4,927,820 $ 5,172,910 Services &Charges $ 73,277,970 $ 90,313,475 $ 92,988,280 $ 97,471,031 $103,974,638 lntergov $ 41,317,672 $ 34,321,301 $ 44,414,978 $ 25,944,134 $ 40,018,530 Capital Outlay $ 21,532,764 $ 71,717,159 $ 51,363,495 $ 55,908,458 $ 47,213,210 Debt Service $ 5,681,998 $ 6,938,450 $ 5,571,750 $ 7,338,995 $ 7,335,195 Interfund Payments for Services $ 16,805,026 $ 17,780,960 $ 17,780,960 $ 22,520,500 $ 22,962,300 Designated Fund Balance $ 20,043,812 $ 14,294,716 $ 14,823,458 $ 9,330,520 $ 3,866,664 Undesignated Fund Balance $ 166,651,337 $128,535,094 $146,207,092 $118,925,163 $ 89,351,880 TOTAL FUNDS EXPENDIUTRES $ 409,513,733 $444,528,190 $448,364,005 $417,051,906 $398,055,335 1 2023 Total Baseline Expenditures Interfund Payments for Services 8% Salaries&Wages Debt Service 18% 2% Capital Outlays Personnel Benefits 19% 8% Supplies 2% Intergovernmental 9% Services&Charges 34% 1 2024 Total Baseline Expenditures Interfund Payments— for Services \ 8% Salaries&Wages Debt Service ` 17% 2% Capital Outlays J 16% Personnel Benefits 8% '1_Supplies 2% Intergovernmental/ 13% Services&Charges 34% 103 To Table of Contents I 2023-2024 Biennial Budget Section IV: Operating Budget Total General Fund 2021 2022 2022 2023 2024 Expenditures Actual Adj Budget Est Actual Budget Budget Salaries&Wages $ 31,401,126 $ 36,522,178 $ 35,005,926 $ 37,847,589 $ 38,867,562 Benefits 12,891,793 16,885,048 14,433,319 16,329,220 17,606,037 Supplies 1,413,466 1,795,190 1,794,990 1,722,175 1,793,115 Services & Charges 20,782,252 28,787,775 28,787,775 28,473,965 28,977,175 Intergov 4,959,642 928,879 19,348,500 632,700 715,635 Capital Outlay 93,293 10,000 10,000 10,000 10,000 Debt Service - - - - - Interfund Payments for Services 9,423,268 9,890,760 9,890,760 13,127,700 13,403,400 Designated Fund Balance 593,625 311,445 593,625 593,625 593,625 Undesignated Fund Balance 34,763,743 25,834,669 15,835,008 8,882,085 9,431,050 TOTAL FUNDS EXPENDIUTRES $116,322,208 $120,965,944 $ 125,699,903 $ 107,619,059 $111,397,599 , 2023 General Fund Expenditures Interfund Payments for Services 13% \Debt Service 0% Capital Outlays Intergovernmental Salaries&Wages 1% 38% Abio Services&Charges 29% Supplies) Personnel Benefits 2% 17% `2024 General Fund Expenditures Interfund Payments for Services 13% Debt Service 0% Capital Outlays 0% ^Salaries&Wages / 36% Intergovernmental 1% Services&Charges 29% Supplies Personnel Benefits 2% 17% 104 To Table of Contents I Citizens City Council Anti-Homelessness Program Administrator Mayor Executive Assistant Nancy Backus 477.75 F.T.E. -2023 Outreach Program Coordinator 482.75 F.T.E. -2024 Council Administrative Diversity, Equity Assistant and Inclusion Program Manager I DEI Community Engagement Coordinator Director of Administration Director of Community Development 19.75 F.T.E. 33 F.T.E. Director of Human Resources and Risk Management Director of Public Works 9 F.T.E. 149 F.T.E. Finance Director Police Chief 28 F.T.E. 139 F.T.E. City Attorney Parks,Arts and Recreation Director 21 F.T.E. 58 F.T.E. Director of Innovation and Technology 19 F.T.E. F.T.E. =Full Time Equivalent 105 To Table of Contents CITY JBUI-tN WASHINGTON 2023-2024 Biennial Budget Section IV: Operating Budget MAYOR AND CITY COUNCIL Mission Statement In 2014, the City Council developed a vision for the Auburn of 2035 to become a premier community with vibrant opportunities. The vision is encapsulated in the following seven value statements: Operational Values 1. Character: Developing & preserving attractive and interesting places where people want to be. 2. Wellness: Promoting community-wide health and safety wellness. 3. Service: Providing transparent government service. 4. Economy: Encouraging a diverse and thriving marketplace for consumers and businesses. 5. Celebration: Celebrating our diverse cultures, heritage, and community. 6. Environment: Stewarding our environment. 7. Sustainability: Creating a sustainable future for our community. Department Overview The Mayor and City Council comprise the legislative body representing the citizens of Auburn and are responsible for developing legislative policies of the City. Guidelines promulgated by the Council in the form of ordinances and resolutions are transmitted to the Mayor for implementation, follow-up and evaluation. The City Council works to develop the City's goals and visioning for the future, as well as budgeting, which gives purpose and direction to City programs and initiatives. The Mayor is Auburn's Chief Executive Officer. The City's nine Department Directors report directly to the Mayor and work together to provide programs, services and quality of life throughout the Auburn community: Nancy Backus Candis Martinson Mayor Director, Human Resources & Risk Management Dana Hinman David Travis Director of Administration Director, Innovation &Technology Kendra Comeau Daryl Faber City Attorney Director, Parks, Arts & Recreation Jeff Tate Mark Caillier Director of Community Development Chief of Police Jamie Thomas Ingrid Gaub Director of Finance Director of Public Works 107 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Accomplishments and Objectives 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Address homelessness using an • Hired a second full time staff • Continue working in partnership WELLNESS equity lens with intentionality and member for outreach to unhoused with our regional organizations to accountability that causes a persons in Auburn,created reduce homelessness in Auburn reduction in the number of internal outreach strategies,stood and participate in the regional unsheltered individuals within our up community court and resource solutions to significantly reduce City. center. homelessness. • Develop and implement • Developed and implemented • Implement Community Based departmental(internal)and internal,racial equity advisory Advisory Group:The City will CELEBRATION community equity actions and team. Conducting policy review strengthen partnerships and policy review and updates. by using an equity instrument to collaborate with community identify and remove bias. Insure members and organizations to that citywide policies include a advance and scale racial equity focus on equity and are efforts across the community by consistently reviewed for gaps identifying organizations and using equity assessment tool and community members interested in that City staff routinely evaluate, working in partnership to address modify,add to citywide policies to barriers to racial equity in the reinforce and build racial equity at organization and the Auburn all levels community. • Build Racial Equity Awareness& • Implement mandatory racial equity • Equity-focused learning series, Capacity: Identify opportunities for and anti-racism training(s)to programs,workshops and ECONOMY collective learning to develop an create a shared analysis.The resourcces available in various anti-racist and inclusive initial priority was all Directors and formats(online/in-person)for all organizational culture that Council members(completed)with employees on an ongoing basis. supports equity,inclusion, the next highest pnonty being Emphasis on maintaining COA- belonging and retention. managers and supervisors and all wide normalizing of racial equity other city employees(complete by meaning,principles and action end of 2022).As a result of tools. completing training,all departments should be equipped to regularly discuss importance of racial equity and how they are aligning the work and resources of their department to advance racial equity. • Support partnerships that will • Full collaboration with the South • Continue the expansion of the actively increase the number of King Housing and Homelessness South King Housing and WELLNESS safe and attainable housing Partners(SKHHP)and the South Homelessness Partners(SKHHP) options in Auburn-including Sound Housing Affordability and the South Sound Housing preservation. Partners(SSHA3P). Affordability Partners(SSHA3P). • Continue national,state and • Worked with our partners at • Continue national,state and regional memberships that will National League of Cities, regional collaborations and WELLNESS allow Aubum's voice to be heard Association of Washington Cities, memberships that will allow on topics of significance for a Sound Cities Association and Aubum's voice to be heard on healthy and diverse community others to advocate for public topics of significance for a healthy safety,resources to address and diverse community. homelessness,equity and more. • Support the Auburn Junior City • Created an AJCC advisory • Resume in person activities, Council in their work of providing a committee to enhance collaborate with other youth SERVICE youth perspective to City issues communication between the councils to expand the work within and initiatives. schools and the AJCC.Hosted a the community,grow membership youth townhall in collaboration to ensure all schools are with the Mayor's office. represented on the AJCC. • Support locally and regionally • We continue the work within our • Build support and relationships coordinated efforts for human diverse communities with King County to promote easy WELLNESS services to meet the basic needs access for community's needed of our community that include all resources aspects of health. 108 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Department Budget 2021 2022 2022 2023 2024 001.11 Council & Mayor Actual Adjusted Estimate Budget Budget Budget Expenditures Salaries &Wages 494,499 627,864 621,100 730,323 751,039 Personnel Benefits 176,076 243,727 220,700 289,378 314,169 Supplies 2,650 17,500 17,500 21,300 21,500 Services &Charges 167,793 496,150 496,150 583,300 603,850 Capital Outlay - - - - - Interfund Payments For Service 284,102 327,850 327,850 444,100 456,900 DEPARTMENT TOTAL $1,125,121 $1,713,091 $1,683,300 $2,068,401 $2,147,458 2023-2024 New Requests: MAY.0005 (page 301) Ongoing MAY.0007 (page 302) Ongoing Department Employees 001 Mayor FTEs* 2020 2021 2022 2023 2024 Mayor-Elected 1.00 1.00 1.00 1.00 1.00 Mayor FTEs 3.00 4.00 5.00 6.00 6.00 TOTAL MAYOR FTEs 4.00 5.00 6.00 7.00 7.00 *Does not include 7 elected Council Members. Full Time Equivalent(FTE)Changes: 1.0 FTE-Per the position reclass in March 2020,the Sustainability Coordinator position was reclassed to the Outreach Program Administrator position which reports to the Mayor. 1.0 FTE-Per the position reclass in November 2021,the Diversity,Equityand Inclusion Program Manager was reclassed to report to the Mayor's Office from HR. 1.0 FTE-Effective January 2022,per BA#4 in 2022-an Outreach Program Coordinator position was created. 1.0 FTE-Per the 2023-2024 budget,this includes 1.0 FTE added in 2023 to the Mayor Department as a DEI Community Engagement Coordinator focusing on internal relationship management,data tracking and analysis,assist in the development of ongoing informational and training programming. 109 To Table of Contents CITY JBUI-tN WASHINGTON Director of Administration Dana Hinman 19.75 F.T.E. Administrative Assistant Emergency Communications Facilities Manager Manager Manager I I I Emergency Multimedia Management Video Electrician Specialist Specialist I I Multimedia Building Design Technician Maintenance Technician (3) I I M Lead Assistantultimedia (0.75 FTE) Custodian I I Webmaster 1 Custodian (5) F.T.E. = Full Time Equivalent 111 To Table of Contents CITY JBUI-tN WASHINGTON 2023-2024 Biennial Budget Section IV: Operating Budget ADMINISTRATION DEPARTMENT Mission Statement The Administration Department exists to coordinate, and ensure that the priorities of the Mayor and the City Council are addressed and implemented throughout the City organization for the benefit of its residents and to provide internal services to employees to assist in the execution of their duties. Department Overview The Administration Department was created within the General Fund in January 2014 and consolidated several functions that had previously been performed by other departments. • Emergency Management — Provides full-cycle emergency management services within the City, including mitigation, preparedness, response, and recovery. • Communications/Multimedia — Oversees the City's multimedia staff and programs; directs the efforts of the public relations, public education, media relations and acts in the role of City spokesperson when needed; assists departments in public involvement using the City's information and communications programs; and fulfills over 2,000 employee requests per year. • Facilities — Provides all City departments and the public with a safe and clean environment; preserves City-owned facilities; provides building support services to each department; provides facility construction services; supports 13 buildings and approximately 263,000 square feet. • Other services provided by the Administration Department — Leading the City's major homeless initiatives; government relations; and execution of contracts for: legislative services; Healthy Auburn initiative; and the Auburn Consolidated Resource Center. 113 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Emergency Management Division 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Provide targeted disaster • Limited presentation opportunities • Deliver targeted and general preparedness information to due to COVID-19 and staff preparedness presentations to WELLNESS Auburn residents,businesses, availability.Participated in Auburn community members, and private care facilities each opportuntiies that were available, businesses,private care facilities, year. including Petpalooza 2022 and other community groups annually. • Continue Community Emergency • Limited opportunities due to • Offer at least 2 Community Response Team(CERT)training COVID-19.Emergency Emergency Response Team WELLNESS by providing at least 3 classes per Management will be hosting a (CERT)classes to Auburn year. CERT refresher for previous community members annually. graduates in September 2022. • Develop long-term emergency • Emergency Management • Develop and maintain a cache of supplies list based on COVID-19 continues to maintain supplies on- emergency response supplies, WELLNESS experience,and purchase site,including COVID-19 supplies including general resources and supplies as funding allows. and other items to support capability-specific supplies. response and recovery. • Provide ongoing,section-specific • Limited due to staff availability. • Provide annual section-specific training for each of the EOC Continued EOC training is in training for staff members WELLNESS sections along with one exercise development for future delivery. identified to work in the EOC, per year. including an EOC exercise. • Replace aging radios for EOC use, • The Office of Emergency • Develop and maintain emergency includes Amateur radios and other Management is participating in the communication methods and WELLNESS City radios. rollout of the Puget Sound resources,including radio Emergency Radio Network equipment,incident-specific pre- (PSERN)and continues to monitor scripted messages,and other City and volunteer radio communication methods as capabilities and supplies. identified and appropriate. • Evaluate and Identify equipment • Continued to identify and purchase • Maintain readiness of the EOC to needed for full"remote"EOC equipment and supplies for in- be activated in response to WELLNESS activation,purchase using general house and remote EOC activation. incidents,including identified fund or grants. equipment,plans,and a Duty- Officer program. 114 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Performance Measures — Emergency Management Disaster Presentations The Emergency Management Division provides various presentations to community groups including schools, homeowners associations, businesses,and others.The presentations are to educate the public to understand the hazards faced in Auburn and steps that should take to be ready for them. Attendance declined in 2019 due to the loss of the Americorps staff member and difficulty scheduling with schools. In 2020,presentations have been suspended due to COVID-19,but are expected to resume in 2022 Number of Students Attending Disaster Presentations 400 300 300 250 200 200 100 20 2019 2020 2021 2022 2023 2024 Est Goal Goal Number of Students Instructed Through CERT Program The Community Emergency Response Team (CERT) is one of the premier programs in Auburn. Since its in 2006, approximately 900 residents have been taught about personal preparedness,first aid, search and rescue,and other skills. Each year, Emergency Management teaches at least three classes,including one aimed at businesses that want their students to attend during work hours. CERT Students Instructed 60 50 45 40 40 20 2019 2020 2021 2022 2023 2024 Est Goal Goal Number of Contacts With Public at Events Emergency Management participates in as many public events as possible as a way to reach out directly to residents and businesses. Normally a booth is set up to engage the public in conversation, attempting to increase their knowledge and preparedness.According to the 2017 Living City Study by the University of Washington,this is among the best ways to reach residents. Number of Contacts at Public Events 1,500 1,400 1,000 1,000 750 500 500 2019 2020 2021 2022 2023 2024 Est Goal Goal 115 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Department Budget 001.12 Administration 2022 2022 2023 2024 Total 2021 Actual Adjusted Estimate Budget Budget Budget Expenditures Salaries &Wages 464,452 474,087 476,900 474,148 490,315 Personnel Benefits 156,861 157,379 152,900 151,414 162,165 Supplies 2,542 19,000 19,000 19,000 19,000 Services &Charges 385,384 351,115 351,115 384,400 390,000 Interfund Payments For Service 163,464 168,800 168,800 236,300 243,800 DEPARTMENT TOTAL $ 1,172,704 $ 1,170,381 $ 1,168,715 $1,265,262 $1,305,280 Department Employees Administration FTEs 2020 2021 2022 2023 2024 Administration Department 7.00 5.00 5.00 5.00 5.00 Multimedia 3.60 3.75 3.75 3.75 3.75 Facilities 11.00 11.00 11.00 11.00 11.00 TOTAL ADMINSTRATION FTEs 21.60 19.75 19.75 19.75 19.75 Full Time Equivalent(FTE)Changes: -1.0 FTE-Per reclass in March 2020,the Sustainability Coordinator position was reclassed to the Outreach Program Administrator position which reports to the Mayor. -.25 FTE-Per reclass paperwork in June 2020,the SKHHP Office Assistant Position was reclassed to a SKHHP Program Coordinator and changed from 1.0 FTE to 0.75 FTE. 1.0-Per reclass paperwork,effective April 2021 the Economic Development Manager position was reclassed from the Administration Department to the Community Development Department and was then reclassed from an Economic Development Manager to an Economic Development Coordinator. +0.25 FTE-Per BA#4,effective 1/1/2022,the SKHHP Program Coordinator Position was changed from 0.75 FTE to 1.0 FTE. 116 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget FACILITIES Mission Statement To provide all City departments and the public with a safe and clean environment, preserve City owned facilities, provide building support services to each department, and provide facility construction services. Division Overview The Facilities Division provides a broad range of services to internal departments. These services include building maintenance, safety, security, custodial, space planning, construction, facility renovation, energy management. The Facilities Division is responsible for procuring, storing, and distributing supplies and materials for daily operations in a cost-effective manner. 2021-2022 Progress Towards Major Goals Goals 2021-2022 Goals for 2023-2024 Strategic Goals • Screen and recoat wood floor at • Not completed due to lack of • Screen and recoat wood floor at the Senior Center. ENVIRONMENT the Senior Center. use(Covid-19) • Screen and recoat wood floor at • Completed • Screen and recoat wood floor at the Activity Center the Activity Center. ENVIRONMENT • Continue energy conservation • On-going • Continue energy conservation efforts.Replacement of T-8 efforts. bulbs with LEDs. ENVIRONMENT • Efficiently and effectively complete • On-going • Efficiently and effectively complete all project management all project management activities activities to result in the successful construction,while ENVIRONMENT to result in the successful completing them on time and within budget. construction,while completing them on time and within budget. • Decrease HVAC/electrical work • This cannot accurately be • Decrease HVAC/electrical work orders by 10%. orders by 10%. reported due to Covid-19 ENVIRONMENT • Senior Center HVAC equipment • Completed • Replace T-8 bulbs with LED's citywide. replacement. ENVIRONMENT • Cemetery HVAC equipment • Completed • Replace HVAC equipment at City Hall replacement. ENVIRONMENT • City Hall HVAC equipment • On-hold(quotes were over • Upgrade Golf Course parking lot lighting with LED replacement ENVIRONMENT • Arts&Cultural Building HVAC • Not started • Replace flooring(Police)and door hardware at the Justice equipment replacement. Center. ENVIRONMENT • M&O HVAC equipment • Not started • M&O HVAC equipment replacement. replacement. ENVIRONMENT • Theater HVAC equipment • On-hold due to fire replacement. ENVIRONMENT • R Street Building HVAC • Funds not approved equipment replacement. ENVIRONMENT 117 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Performance Measures — Facilities Division CarteGraph Work Requests The Facilities Division provides 24 hour/7 day a week maintenance for City facilities. Requests are tracked through CarteGraph. Within 24 hours of receiving the work request (Monday-Friday) the customer will receive an email acknowledging receipt and the customer will also be contacted once the request is completed. If there are issues with completing any request in a timely manner, contact will be made with the customer. CarteGraph Work Requests 1,200 i, i25 993 993 993 1,000 871 800 680 600 400 200 0 2019 2020 2021 2022 2023 2024 Est Goal Goal HVAC and Electrical Work The Facilities Division will make every possible effort to regulate HVAC and electrical work. HVAC and Electrical Work Orders 500 400 322 300 257 249 246 249 227 200 166 100 0 2018 2019 2020 2021 2022 2023 2024 Est Goal Goal 118 To Table of Contents 2023-2024 Biennial Budaet Section IV: ODeratina Budget 2023 -2024 Working Capital Budget 2022 505 Facilities 2021 Adjusted 2022 2023 2024 Actual Budget Estimate Budget Budget OPERATING FUND: OPERATING REVENUES 348.920 Property Management Services 3,360,608 3,581,200 3,581,200 4,145,400 4,237,500 362.501 Rents&Leases 36,250 37,500 37,500 37,500 37,500 361.110 Investment Income 1,563 8,000 1,300 6,000 6,000 397.100 Operating Transfers In 76,582 150,000 150,000 495,000 170,000 Other Miscellaneous Revenue - - - - - TOTAL OPERATING REVENUES $3,395,308 $3,776,700 $3,770,000 $4,683,900 $4,451,000 OPERATING EXPENDITURES 524.000.10 Salaries&Wages 735,204 789,139 761,200 819,459 853,482 524.000.20 Benefits 143,039 466,027 431,000 458,256 490,563 524.000.30 Supplies 93,687 140,200 140,200 140,200 140,200 524.000.40 Services&Charges 1,500,140 1,960,450 1,960,450 2,154,049 1,851,649 535.000.55 Operating Transfers Out 775,950 945,090 695,510 590,910 552,700 535.000.60 Capital - - - - 590.100.05 Net Increase in Restricted Assets 175,642 - - - - 535.000.90 Interfund Payments for Service 222,843 248,600 248,600 568,500 579,700 TOTAL OPERATING EXPENDITURES $3,646,505 $4,549,506 $4,236,960 $4,731,374 $4,468,294 REVENUES LESS EXPENDITURES $ (251,197) $ (772,806) $ (466,960) $ (47,474) $ (17,294) BEGINNING WORKING CAPITAL-January 1 1,134,025 882,828 882,828 415,868 368,394 ENDING WORKING CAPITAL-December 31 882,828 110,022 415,868 368,394 351,100 NET CHANGE IN WORKING CAPITAL(*) $ (251,197) $ (772,806) $ (466,960) $ (47,474) $ (17,294) 2023-2024 New Requests: FAC.0029 (page 289) One-Time funded with Reserves FAC.0030 (page 290) One-Time funded with General Fund FAC.0031 (page 291) One-Time funded with REET Department Employees 505 Facilities FTEs 2020 2021 2022 2023 2024 Facilities FTEs* 11.00 11.00 11.00 11.00 11.00 TOTAL FACILITIES FTEs 11.00 11.00 11.00 11.00 11.00 Full Time Equivalent(FTE) 1.0 FTE-The 2019/2020 Adopted Budget included an additional Custodian position that was added to the Facilities Department. *These FTEs are already included in the Administration Department's FTE totals. 119 To Table of Contents CITY JBUI-tN WASHINGTON 2023-2024 Biennial Budget Section IV: Operating Budget MULTIMEDIA DEPARTMENT Department Overview Multimedia oversees the City's media staff and programs, assists departments in public involvement using the City's information communication ranging from public access television programming and websites to mail and print services. The division oversees the City's communications, marketing and public relations programs and directs the efforts of the public relations/media relations, including acting in the role of City spokesperson. 2021-2022 Progress Towards Major Goals Goals 2021-2022 Goals for 2023-2024 Strategic Goals • Continue the"I Am Auburn"story • In process of rebuilding this • Revamp the"I Am Auburn" CELEBRATION gathering process once social series. In the interim,we created story gathering process. distancing guidelines allow for in a section in the Mayor's Update Collaborate with our DEI team person encounters without masks. called"Auburn--Our Story"that and build on partnerships with Build on partnerships with other highlights the history of our city. other groups to expand our groups to expand our reach and reach and ensure we are ensure we are accurately accurately representing all representing all segments of the segments of the community. community.Build out these Build out these stories on a stories on a page of the website page of the website for the for the public to view. public to view.Create social media and advertising campaigns to support the promotion of this series. • Continue efforts to coordinate • Working in close coordination • Create a style guide that messaging between departments with different department teams includes direction on color, SERVICE and ensure that public-facing to help provide direction on messaging,logo-use,and messaging has consistent tone messaging.There is still and content style to help create a and content. opportunity do to do more. more cohesive brand acros the city. • Continue to demonstrate the work • We are working to increase • Add social media engagement of the City to residents in new engagement through social tool to better service our city SERVICE ways,including reaching out to media interactions.We are in the across all our different residents through monthly social process of revamping our social departments.Create a media surveys to find out what media stratgey, including communications plan that they would like to know more potentially bringing on a new tool outlines our messaging about and addressing those to better centralize social media strategy for different events and questions in our outreach.Further communciation across the city, campaigns. expand on the use of Instagram as how we approach each channel, a free tool to use visual storytelling and advertising to increase to engage residents and build reach. community pride. • Expand our efforts to reach • In collaboration with our DEI • Create a communcations plan diversified groups in the city, manager and the White River with race and equity at the including increased use of multi- Valley Museum curator,we've forefront.Explore where CELEBRATION lingual communications.Engage compiled variety of historical miniorty and underserved SERVICE with outside work groups,such as information tell more untold members of our community are the library to capitalize on stories about the minority getting information and how we opportunities to share information community members.There is can be there.Add translation with minority populations.Engage still work for us to do regarding requirements to all our print and in additional educational providing translations across our digital content. opportunities to help expand our website and content to be more understanding of how we can equitable. develop communications with a race and equity lens. 121 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Performance Measures — Multimedia Design & Printing Services Design and print functions are utilized to produce a unified look while attractively and accurately branding the City. Products are adapted to appeal to specific target audiences. Our process entails multiple layers of services to include: design, file preparation, printing, mailing, etc. Also included in print services is the management of the City mail, postage accounts, and shipping services. Multimedia Work Orders 2,500 2,000 1,5111,4841,583 any 1,500 995 998 1,000 769 500 2018 2019 2020 2021 2022 2023 2024 Est Goal Goal 122 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2023 - 2024 Working Capital Budget 2022 518.00.518.780 Multimedia 2021 Adjusted 2022 2023 2024 Actual Budget Estimate Budget Budget OPERATING FUND: OPERATING REVENUES 348.801 Interfund Multimedia Charges 1,042,815 1,229,800 1,229,800 1,343,800 1,396,700 369.920 Advertising Sales - - - - - 361.111 Investment Income 452 2,800 1,000 2,800 2,800 TOTAL OPERATING REVENUES $ 1,043,267 $1,232,600 $1,230,800 $ 1,346,600 $1,399,500 OPERATING EXPENDITURES 518.780.10 Salaries&Wages 340,964 371,330 362,100 391,557 410,427 518.780.20 Benefits 74,948 221,832 168,200 196,573 215,995 518.780.30 Supplies 30,972 36,150 36,150 36,150 36,150 518.780.40 Services&Charges 383,574 490,200 490,200 499,100 507,800 597.101.55 Operating Transfer Out - - - - - 518.780.90 Interfund Payments for Service 108,002 110,100 110,100 230,800 236,800 TOTAL OPERATING EXPENDITURES $ 938,460 $1,229,612 $1,166,750 $ 1,354,180 $1,407,172 REVENUES LESS EXPENDITURES' $ 104,808 $ 2,988 $ 64,050 $ (7,580) $ (7,672) BEGINNING WORKING CAPITAL-January 1 243,218 243,519 243,519 307,569 299,989 ENDING WORKING CAPITAL-December 31 348,026 246,507 307,569 299,989 292,317 NET CHANGE IN WORKING CAPITAL(*) $ 104,808 $ 2,988 $ 64,050 $ (7,580) $ (7,672)1 (*) Working Capital=Current Assets minus Current Liabilities Department Employees 518 Multimedia FTEs 2020 2021 2022 2023 2024 Multimedia FTEs* 3.60 3.75 3.75 3.75 3.75 TOTAL IT FTEs 3.60 3.75 3.75 3.75 3.75 Full Time Equivalent(FTE) FTE to.75 FTE. *These FTEs are already included in the Administration Department's FTE totals. 123 To Table of Contents CITY JBUI-tN WASHINGTON Director of Human Resources and Risk Management Candis Martinson 9 F.T.E. I Assistant Director of Human Resources Human Resources Assistant I I Human Resources Human Resources Analysts (2) Manager I Human Resources Coordinator(3) • F.T.E. = Full Time Equivalent 125 To Table of Contents CITY JBUI-tN WASHINGTON 2023-2024 Biennial Budget Section IV: Operating Budget HUMAN RESOURCES AND RISK MANAGEMENT DEPARTMENT Mission Statement To provide service and support that meets the needs of our customers by effectively planning and responding to all human resources and risk management related activities using value-added tools, processes, and services. Department Overview The Human Resources and Risk Management Department develops and administers personnel policies, recruits applicants for employment, assists in selecting and hiring employees, makes recommendations to the compensation package (including benefits), and negotiates and administers labor agreements. The department also represents the City in administrative hearings, develops and conducts management training programs, monitors compliance with applicable state and federal laws and regulations, assists in the management of the Court by negotiating and monitoring the Public Defense contract and acting as a liaison between the City administration and the King County District Court, oversees risk management programs, and develops, implements, and ensures compliance with the City's safety program. The department also supports the Inclusive Auburn Initiative for the City, with the goal to promote inclusion and create opportunities for full participation for every employee in the City of Auburn, working in conjunction with departments across the City. Accomplishments and Objectives 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Manage the City's compensation • Successfully negotiated all Police • Continue to manage the City's CELEBRATION and benefits program,with focus department collective bargaining compensation and benefits ECONOMY on contract negotiations and agreements through 2024.The program,with focus on contract SERVICE managing benefits costs,without City received the Well City Award negotiations and managing SUSTAINABILITY sacrificing overall benefit package for 2021 and 2022,resulting in a benefits costs,without sacrificing WELLNESS quality. 2%reduction in benefits overall benefit package quality. premiums. • Partner with King County District • Successful go-live of Community • Work with City stakeholders to SERVICE Court on management of core Court in May 2021.Renewed the complete a municipal court study. WELLNESS court contract,as well as public defender contract at 0% Continue to partner with King implementing Community Court; increase for cost.Renewed the County District Court on renew the public defender contract KCDC ILA through 2034. management of core court to include this court enhancement contract and maintenance of while managing the increase in Community Court.Continue conflict case assignment. providing public defense services. • Expand the City's training and • Implemented and successfully • Continue to expand the City's CELEBRATION development program through utilized our online learning training and development program CHARACTER enhancement and customization management system. Provided through enhancement and SERVICE of online and in-person training Citywide management level customization of online and in- SUSTAINABILITY courses for staff and supervisors. training,and conducted person training courses for staff WELLNESS management and executive and supervisors by utilizing leadership retreats in Spring 2022. development plans and training tracks. • Invest in diversity and inclusion • Implemented blind screening • Continue to invest in diversity and CELEBRATION initiatives in the City;specific to processes and other HR best inclusion best practices,specific CHARACTER HR a focus on hiring/civil service practices,with a focus on diversity to HR with a focus on hiring/civil ECONOMY processes related to recruitment, and inclusion initiatives.This service processes related to SERVICE selection,onboarding and resulted in 43%of new hires in recruitment,selection,onboarding SUSTAINABILITY retention. 2021 being representative of and retention. WELLNESS diverse populations,compared to the current census data of 46% diverse populations within the City. 127 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Performance Measures — Human Resources and Risk Management Department Insurance Assessment Over the last several years the City's annual assessment has increased due to claims exposure and overall cost of insurance. The goal during the next biennium (2023-2024) is to decrease claims and stabilize our costs, with the hopes of bringing our assessment back down under$1,500,000 annually. Insurance Assessment $2,5 00,0 00 $2,094,587 $2,0 00,0 00 $1,722,026 $1,750,000 $1,500,000 $1,456,844 $1,500,000 $1,000,000 $973,939 $500,000 $- 2019 2020 2021 2022 2023 2024 Est Goal Goal 128 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Department Budget 2022 2022 2023 2024 001.13 Human Resources 2021 Actual Adjusted Budget Estimate Budget Budget Expenditures Salaries &Wages 958,044 989,098 989,000 1,064,502 1,115,986 Personnel Benefits 368,474 427,170 344,900 388,237 420,787 Supplies 2,548 9,300 9,300 9,300 9,300 Services &Charges 2,574,737 3,607,560 3,607,560 3,515,610 3,523,410 Capital Outlay - - - - - Interfund Payments For Service 286,512 325,000 325,000 372,600 383,200 DEPARTMENT TOTAL $ 4,190,314 $ 5,358,128 $ 5,275,760 $ 5,350,249 $ 5,452,683 2023-2024 New Requests: HRR.0003 (page 294) Ongoing HRR.0004 (page 295) Ongoing HRR.0005 (page 296) One-Time funded with Reserves Department Employees 001 Human Resources FTEs 2020 2021 2022 2023 2024 Human Resources FTEs 9.00 8.00 8.00 9.00 9.00 TOTAL HUMAN RESOURCES FTEs 9.00 8.00 8.00 9.00 9.00 Full Time Equivalent(FTE)Changes: 1.0-Effective in BA#7,2020-the Economic Development Coordinator position was reclassed to a Diversity, Equity and Inclusion Program Manager position which reports to Human Resources. -1.0 FTE-Per the position reclass in November 2021,the Diversity,Equity and Inclusion Program Manager was reclassed to report to the Mayor's Office. 1.0 FTE-Per the 2023-2024 budget,this includes 1.0 FTE added in 2023 to the Human Resources Department as a Human Resources Coordinator focusing on recruitment of non-benefited positions. 129 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget WORKERS' COMPENSATION FUND Mission Statement This fund provides time loss and medical benefits for employees who are affected by an occupational injury or illness, offers risk management services, and provides quality benefits and stabilizes rates both to the City and the employee in an efficient and timely manner. Department Overview The Workers' Compensation Fund is part of the Risk Management Division, which administers four major insurance programs: civil liability, workers' compensation, auto, and property coverage. This division provides risk identification, loss analysis, loss control recommendations, and risk financing. The division also administers several citywide training and employee development programs. Performance Measures -Workers' Compensation Fund L&I Claims Labor and Industries (LW)workers' compensation claims cost the City hundreds of thousands of dollars a year. The City has transitioned from the state fund to self-insurance for workers' compensation. The City has taken aggressive steps toward minimizing injuries and returning injured workers back to work as quickly as possible. The City's Safety Committee reviews all accidents and reviews management's recommendations for future prevention. Labor & Industries Claims 80 70 50 50 46 4 42 3 40 33 35 35 30 20 10 0 2019 2020 2021 2022 2023 2024 Est Goal Goal 130 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2023 - 2024 Working Capital Budget 2022 503 Workers'Compensation 2021 Adjusted 2022 2023 2024 Actual Budget Estimate Budget Budget OPERATING FUND: OPERATING REVENUES 369.720 L&I Contributions-EE 57,170 47,500 47,500 47,500 47,500 369.730 L&I Contributions-ER 1,033,972 1,060,800 1,041,500 1,060,800 1,060,800 398.100 Insurance Recoveries 6,129 15,000 5,000 15,000 15,000 361.110 Investment Income 3,465 21,600 12,100 21,600 21,600 388-399 Other Revenue (5,720) - - - - TOTAL OPERATING REVENUES $1,095,016 $1,144,900 $1,106,100 $1,144,900 $1,144,900 OPERATING EXPENDITURES 580.100.10 Salaries&Wages - - - - - 580.100.20 Benefits 93,881 250,000 240,000 250,000 250,000 580.100.30 Supplies - - - - - 580.100.40 Services&Charges 420,289 466,900 466,900 489,500 489,500 580.100.50 Operating Transfer Out - - - - - 590.100.05 Net Increase in Restricted Assets - - - - - 535.000.90 Interfund Payments for Service 150,351 167,100 167,100 11,200 11,500 TOTAL OPERATING EXPENDITURES $ 664,521 $ 884,000 $ 874,000 $ 750,700 $ 751,000 REVENUES LESS EXPENDITURES I $ 430,495 $ 260,900 $ 232,100 $ 394,200 $ 393,900 BEGINNING WORKING CAPITAL-January 1 2,440,125 2,870,620 2,870,620 3,102,720 3,496,920 ENDING WORKING CAPITAL-December 31 2,870,620 3,131,520 3,102,720 3,496,920 3,890,820 NET CHANGE IN WORKING CAPITAL(*) $ 430,495 $ 260,900 $ 232,100 $ 394,200 $ 393,900 (*) Working Capital=Current Assets minus Current Liabilities 131 To Table of Contents CITY JBUI-tN WASHINGTON Finance Director Jamie Thomas 28 F.T.E. Tax&Licensing Administrative Auditor Assistant I I I Desk Auditor Field& Compliance Auditor I I I I Utility Billing Accounting and Financial Financial Services Financial Operations Planning Manager Reporting Manager Manager ( Manager I I I I I I Utility Billing Senior Services Utility Billing and Senior Accounting Financial Supervisor p r AMI Supervisor Accountant Analyst(3) Specialist I I II I I I I I Solid Waste Utility Billing Utility Billing Senior Utility Accounting Customer Account Accountant Payroll Account Billing Account Specialist A/P Care Representative (2) Specialist(2) Specialist (3) Specialist Specialist and A/R(2) F.T.E. =Full Time Equivalent 133 To Table of Contents CITY JBUI-tN WASHINGTON 2023-2024 Biennial Budget Section IV: Operating Budget FINANCE DEPARTMENT Mission Statement The Finance Department is dedicated to providing outstanding customer service to meet the needs of citizens and City departments by providing timely and accurate financial information, safeguarding financial assets, and performing our duties ethically and with the greatest integrity. Department Overview Major responsibilities include: financial and budgetary policy development, long-term financing and cash management, the functions of utility billing and customer service, payroll, purchasing, and accounts payable and receivable. The department prepares a comprehensive annual financial report and a biennial budget document. Other duties include providing analytical support, accounting and budgeting advice to departments, overseeing the six-year Capital Facility Plan (CFP), and overseeing the Solid Waste services contract. Accomplishments and Objectives 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Implement new Sensus Customer • The Sensus Customer Portal was Portal so customers can access launched in February 2022. Staff SERVICE their meter information at their created a training guide for ENVIRONMENT convenience.Provide training for residents and businesses to use. residents and businesses. • Continue to improve and • Significantly streamlined multiple • Continue to implement streamline budget development budget development and analysis modernization of budgeting SERVICE process and enhance budget processes by introducing or processes and analytical document to make it more improving extract-transform-load methodologies. readable and useful. and other automation methodologies. • Work with Council to develop a • Adopted a multiple prong SUSTAINABILITY financial plan for the short-to approach to General Fund intermediate term as well as a sustainabilty,included the comprehensive long-term financial adoption and implmentation of a sustainability policy. new City Business and Occupation tax. • In coordination with IT and the City • Transitioned the Accounts • In coordination with IT and the City Clerk,continue to find and Payable and Payroll functions to Clerk,continue to find and SERVICE implement electronic records be materially paperless,while implement electronic records management solutions for maintaining compliance with management solutions for Accounts Payable,Accounts records retention policies. Accounts Payable,Accounts Receivable,and Payroll. Receivable,and Payroll. • Ensure all employees become • Began DEI discussions and • Continue conversations and engaged in the City-wide equity awareness for staff. identifying specific areas for CELEBRATION and inclusion efforts.Identify and improvement in Finance remove barriers within Finance that perpetuate systemic racism. • Streamline receipt and processing of PSE invoices by getting SERVICE electronic delivery to a shared email box.This will reduce transit times and increase timeliness and efficency.Also looking into the viability of setting up these types of accounts on autopsy status using P-cards to reduce the need to run off-cycle checks. • Develop curriculum to include payroll information and SERVICE introduction to be included in new hire orientations. 135 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Performance Measures— Finance Department Utility Billing Online Payments In an effort to improve customer service and streamline operations,the Finance Department implemented a 24-hour,online utility bill payment solution and interactive voice response(IVR)phone payment option. As evidenced in the graph below,the adoption rate of these services has continued to grow each year as more customers are utilizing web based services. Utility Billing Online Payments 160,000 142,800 148,800 140,000 124,564 130,703 '36,800 118,325 120,000 • - • 100,000 - - - - - 80,000 - - - - - 60,000 - - - - 40,000 • 20,000 - - - - 2019 2020 2021 2022 2023 2024 Est Goal Goal Utilities Accounts Receivable Over 90 Days as a Percent of Utility Revenue Utility accounts receivable over 90 days as a percent of utility revenue is an important financial indicator because it demonstrates the City's ability to efficiently collect its utility billing receivables. These percentages show the improved turnover ratio due to the implementation of a new collection policy and process. We expect the percent to increase in 2020,since we are prohibited from conducting our normal collections process due to the COVID-19 pandemic. Accounts Receivable Over 90 Days (as Percent of Utility Revenues) 1 0% 09% 0.9% 0.8% 0.8% 0 8% • 0.7% 0.5% 0.5% • 03% 0 0% 2019 2020 2021 2022 2023 2024 Est Goal Goal Total Invoices Processed This statistic is used to track the productivity of the accounts payable department,and to ensure staffing is at proper levels to meet the City's ongoing legal disbursement commitments. In 2013,the City implemented a Purchasing Card(PCard)program in an effort to provide convenience for its buyers and to reduce processing costs. As an added benefit, the City receives quarterly rebates on total purchases that are made through the program. The success of the program is evidenced by the chart below which shows the increase in invoices that are now being processed by PCards. Invoices Processed 30,000 25,000 22,297 20,000 - 17,683 17,968 18,301 18,649 19,091 15,000 • •15,986 10,000 - 11,16 - _12,15€ _12,452. - -12,722 13,037 5,000 - - - - - - 2019 2020 2021 2022 2023 2024 Est Goal Goal ❑Total Invoices Processed o PCard Invoices 136 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Department Budget 2021 2022 2022 2023 2024 001.14 Finance Adjusted Actual Budget Estimate Budget Budget Expenditures Salaries &Wages 2,116,611 2,555,942 2,149,900 2,703,853 2,914,719 Personnel Benefits 867,527 1,224,571 901,800 1,197,970 1,356,121 Supplies 9,972 13,200 13,200 15,700 15,700 Services &Charges 143,774 223,300 223,300 535,600 555,100 Capital Outlay - - - - - Interfund Payments For Service 196,122 209,300 209,300 595,500 613,400 DEPARTMENT TOTAL $3,334,007 $4,226,313 $3,497,500 $5,048,623 $5,455,040 2023-2024 New Requests: FIN.0019 (page 292) Ongoing FIN.0020 (page 293) One-Time Funded with Reserves Department Employees 001 Finance FTEs 2020 2021 2022 2023 2024 Finance FTEs 24.00 25.00 26.00 27.00 28.00 TOTAL FINANCE FTEs 24.00 25.00 26.00 27.00 28.00 Full Time Equivalent(FTE)Changes: 1.0 FTE-Per the 2021-2022 Budget,this includes 1.0 FTE added in 2021 to the Finance Department for a B&O Tax Specialist who will administer the B&O Tax Program. 1.0 FTE-Per BA#5 2022,Ordinance No.6850,a Senior Accountant position was added. 1.0 FTE-Per the 2023-2024 Budget,this includes 1.0 FTE added in 2023 to the Finance Department for a Desk Auditor who will report to the B&O Tax&Licensing Auditor 1.0 FTE-Per the 2023-2024 Budget,this includes 1.0 FTE added in 2024 to the Finance Department for a Field and Compliance Auditor who will report to the B&O Tax&Licensing Auditor. 137 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget NON-DEPARTMENTAL Department Overview Non-Departmental accounts are used to reflect the General Fund's ending fund balance, prior year adjustments, the transfer of money between funds, and one-time transactions. Estimated costs for the General Fund portion of retiring employees are budgeted in this department as are Law Enforcement Officer and Fire Fighter (LEOFF 1) other post-employment benefit (OPEB) requirements and long-term debt payments. During the course of the year, anticipated expenditures will be transferred from the beginning fund balance while revenues will be added. The ending fund balance reflects the target figure for the ending balance. Since the budget will be adopted before the actual current-year ending figure is known, the amount has been estimated. Department Budget 2022 001.98 Non Departmental 2021 Actual Adjusted 2022 2023 Budget 2024 Budget Estimate Budget Expenditures Salaries &Wages 454,274 291,990 291,990 463,400 41,400 Personnel Benefits 425,626 1,353,530 1,353,530 930,000 908,300 Supplies 21,518 - - - - Services &Charges 697,290 1,415,200 1,415,200 1,690,200 1,705,400 Operating Transfers Out 4,959,642 848,500 19,348,500 632,700 715,635 Interfund Payments For Service 10,035 7,500 7,500 7,700 7,700 Designated Ending Fund Balance 593,625 311,445 593,625 593,625 593,625 Undesignated Ending Fund Balance 34,763,743 25,915,048 15,835,008 8,882,085 9,431,050 DEPARTMENT TOTAL $41,925,753 $30,143,213 $38,845,353 $ 13,199,710 $13,403,110 138 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget SPECIAL REVENUE FUNDS Special revenue funds account for the proceeds of specific revenue sources whose expenditures are legally restricted. The Finance Department is responsible for the budget in the following special revenue funds: • Fund 106 - The American Rescue Plan Act (ARPA) Fund accounts for federal ARPA funding received by the City through the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program. • Fund 122 - The Cumulative Reserve Fund accumulates excess reserves for counter-cyclical purposes ("rainy day") and capital purposes. • Fund 124 - Mitigation Fees Fund accounts for fees paid by developers toward the cost of future improvements to City infrastructure, which are required to provide for additional demands generated by new development. AMERICAN RESCUE PLAN ACT (ARPA) FUND Fund Budget 106 American Rescue Plan 2021 2022 2022 2023 2024 Act(ARPA) Actual Adjusted Estimate Budget Budget Budget Revenues Beginning Fund Balance - 5,802,647 - - - Federal Grants 1,572,968 7,375,600 4,901,381 4,030,000 4,246,866 Total Revenues $ 1,572,968 $ 13,178,247 $ 4,901,381 $ 4,030,000 $ 4,246,866 Expenditures Services &Charges 196,596 328,400 328,015 - - Transfer Out 1,376,372 5,708,366 4,573,366 4,030,000 4,246,866 Ending Fund Balance - 7,141,481 - - - Total Expenditures $ 1,572,968 $ 13,178,247 $ 4,901,381 $ 4,030,000 $ 4,246,866 139 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget CUMULATIVE RESERVE FUND Fund Budget 2021 2022 2022 2023 2024 122 Cumulative Reserve Adjusted Actual Budget Estimate Budget Budget Revenues Beginning Fund Balance 8,622,344 10,553,767 10,553,767 30,713,551 29,402,101 Investment Income (68,577) 80,000 80,000 80,000 80,000 Miscellaneous - 2,029,800 2,029,784 - - Operating Transfers In 2,000,000 - 18,500,000 - - Total Revenues $ 10,553,767 $12,663,567 $31,163,551 $30,793,551 $29,482,101 Expenditures Operating Transfers Out* - 2,400,000 450,000 1,391,450 12,959,994 Ending Fund Balance 10,553,767 10,263,567 30,713,551 29,402,101 16,522,107 Total Expenditures $ 10,553,767 $12,663,567 $31,163,551 $30,793,551 $29,482,101 2022 2022 2023 2024 Transfers Out Summary* 2021 Actual Adjusted Budget Estimate Budget Budget To Fund 328-Property Purchase - 450,000 450,000 - - To Gen Fund-ENG.0034 - - - 110,000 145,000 To Gen Fund-FAC.0029 - - - 100,000 To Gen Fund-FIN.0020 - - - 150,000 2,650,000 To Gen Fund-HRR.0005 - - - 206,150 102,050 To Gen Fund-POL.0039 - - - 825,300 762,944 To Gen Fund-Cash Flow Needs - 1,950,000 - - 9,300,000 Total Transfers Out $ - $ 2,400,000 $ 450,000 $ 1,391,450 $12,959,994 140 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget MITIGATION FEES FUND Fund Budget 2021 2022 2022 2023 2024 124 Mitigation Fees Adjusted Actual Budget Estimate Budget Budget Revenues Beginning Fund Balance-Designated 14,327,805 7,801,794 15,952,663 10,882,950 5,435,168 Beginning Fund Balance-Undesignated 89,217 8,240,086 89,217 93,217 98,217 Fire Impact Fees 122,193 153,400 153,400 125,000 125,000 Transportation Impact Fees 2,422,965 818,000 1,200,000 1,300,000 1,300,000 Truck Impact Fees 6 - - - - School Impact Admin Fees 5,876 7,200 4,000 5,000 5,000 Traffic Mitigation Fees - - - - - Parks Impact Fees 322,000 127,800 270,000 150,000 150,000 Investment Income 14,945 55,500 35,000 21,200 20,100 Transfers In - - - - - Total Revenues 17,305,007.23 $ 17,203,780 $17,704,280 $12,577,367 $ 7,133,485 Expenditures Professional Services 550,000 68,700 68,700 75,000 75,000 Operating Transfers Out* 713,127 7,021,094 6,659,413 6,968,982 6,928,800 Ending Fund Balance-Designated 15,952,662 10,055,054 10,882,950 5,435,168 26,468 Ending Fund Balance-Undesignated 89,217 58,932 93,217 98,217 103,217 Total Expenditures 17,305,007.23 $ 17,203,780 $17,704,280 $12,577,367 $ 7,133,485 2021 2022 2022 2023 2024 Transfers Out Summary* Adjusted Actual Budget Estimate Budget Budget To Fund 102-Impact Fees 580,625 4,595,465 4,217,613 5,028,692 6,403,800 To Fund 102-Wetland Mitigation - 73,000 - To Fund 102-Traffic Mitigation Fees 100,000 100,000 - 150,000 To Fund 105-Impact Fees - - - - - To Fund 102-Fees In Lieu of Services - - - - - To Fund 321 -Park Impact Fees 2,547 384,322 405,493 477,800 375,000 To Fund 321 -Park Mitigation Fees - 0 - - To Fund 328-Traffic Impact Fees - To Fund 328-Parks Impact Fees 129,955 1,936,307 1,936,307 1,389,490 - To Fund 328-Wetland Mitigation Fees - 5,000 - Total Transfers Out $ 713,127 $ 7,021,094 $ 6,659,413 $ 6,968,982 $ 6,928,800 141 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget DEBT SERVICE FUNDS Debt Service funds account for the payment of outstanding long-term general obligations of the City. The City has five debt service funds: the 2020 LTGO Refunding Bond Fund, the SCORE (South Correctional Entity) Debt Service Fund, the Local Improvement District (LID) Guarantee Fund, the Local Improvement District (LID) 350 Fund, and the Golf/Cemetery Refunding Debt Service Fund. The 2020 LTGO Refunding Bond Fund is intended to assume payments previously assigned to the City Hall Annex Bond Fund and the Local Revitalization Bond Fund, which will be reallocated and closed in 2021. The City's LID Guarantee Fund is used as a source for guaranteeing the redemption and payment of outstanding LID bonds and interest. Its purpose is to provide adequate security in order to maintain top credit ratings by bond rating agencies such as Moody's Investors Service. Fund Budget 232 LTGO A&B Refunding 2021 2022 2022 2023 2024 Bonds(2020) Actual Adjusted Estimate Budget Budget Budget Revenues Beginning Fund Balance 92,708 381,987 381,987 662,707 662,707 LRF Sales Tax Credit 260,195 250,000 250,000 250,000 250,000 Investment Income 119 270 270 - - BAB Subsidy - 414,700 - - - Operating Transfers In 1,538,200 1,539,700 1,539,700 1,257,600 1,254,200 Total Revenues $ 1,891,222 $ 2,586,657 $ 2,171,957 $ 2,170,307 $ 2,166,907 Expenditures Debt Service Principal 700,000 735,000 735,000 770,000 805,000 Debt Service Interest 809,235 774,250 774,250 737,600 699,100 Ending Fund Balance 381,987 1,077,407 662,707 662,707 662,807 Total Expenditures $ 1,891,222 $ 2,586,657 $ 2,171,957 $ 2,170,307 $ 2,166,907 142 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Fund Budget 2022 238 SCORE 2.009 A&B 2021 Adjusted 2022 2423 2024 Bond Debt Actual Budget Estimate Budget Budget Revenues Beginning Fund Balance - - - - - BAB Subsidy - 412.600 - - - Interlocal Grants-Host City. - 62.560 - 62.560 62,560 SCORE Contract Cities Revenue - 891.540 - 1.303.540 1,303,64-0 Operating Transfers In - - - - - Total Revenues $ - $ 1,366,700 $ - $ 1,366,100 $ 1,366,200 Expenditures Debt Service Principal - 659.200 - 595.400 723,300 Debt Service Interest - 697.500 - 670.700 642,900 Ending Fund Balance - - - - - Total Expenditures $ - $ 1,366,700 $ - $ 1,366,100 $ 1,366,200 Fund Budget 2021 2022 2022 2023 2024 249 LID Guarantee Actual Adjusted Estimate Budget Budget Budget Revenues Beginning Fund Balance 1,676 1,678 1,677 1,687 1,697 Investment Income 2 10 10 10 10 Operating Transfer In - - - - - Total Revenues $ 1,677 $ 1,688 $ 1,687 $ 1,697 $ 1,707 Expenditures Operating Transfers Out - - - - Ending Fund Balance 1,677 1,688 1,687 1,697 1,707 Total Expenditures $ 1,677 $ 1,688 $ 1,687 $ 1,697 $ 1,707 143 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Fund Budget 2012 275 LID #350 2021 Adjusted 2022 2023 2024 Actual Budget Estimate Budget Budget Revenues Beginning Fund Balance 1.197 2,151 2,151 - - Investment Income 2 10 10 - - Special Assessment Principal 591 - - - - Special Assessment Interest& Penalties 361 - - - - Total Revenues $ 2,151 $ 2,161 $ 2,161 $ - $ - Expenditures Operating Transfers Out - 2.161 2.161 - - Special Assessment Principal - - - - - Special Assessment Interest - - - - - Ending Fund Balance 2,151 - - - - Total Expenditures $ 2,151 $ 2,161 $ 2,161 $ - $ - Fund Budget 276 Golf/Cemetery 2021 2022 2022 2023 2024 Refunding Debt Service Actual Adjusted Estimate Budget Budget Budget Revenues Beginning Fund Balance - - - - - Investment Income - - - - - Operating Transfer In 370,839 371,300 371,300 370,700 374,400 Total Revenues $ 370,839 $ 371,300 $ 371,300 $ 370,700 $ 374,400 Expenditures Debt Service Principal 341,802 347,700 347,700 352,900 362,400 Debt Service Interest 29,037 23,600 23,600 17,800 12,000 Ending Fund Balance - - - - - Total Expenditures $ 370,839 $ 371,300 $ 371,300 $ 370,700 $ 374,400 144 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget CAPITAL IMPROVEMENT FUND The Capital Improvement Fund (Fund 328) manages the proceeds of grants, real estate excise tax (REET), and transfers from other funds. All funds are used for capital projects or major equipment purchases. The Finance Department is responsible for the budget in this capital fund. Fund Budget 2022 2024 328 Capital Improvements Adjusted 2t}2202 3 Actual Budget Estimate Budget Budget Revenues Assigned Fund Balance -Streets 512,952 512,952 75,322 76,122 76,122 Beginning Fund Balance 9,771,375 13,569,966 14,007,596 13,002,434 13,515,034 REET 1 2,974,297 1,100,000 2,003,000 1,100,000 1.100.000 REET 2 2,974,296 1,100,000 2,003,000 1.100,000 1,100,000 Grants 328,490 517,892 515.881 1,685,000 1,403,000 Charges for Services 65,000 282.4-70 242,380 100,000 50,000 Investment Income 8,936 37,400 37.400 46,300 46,300 Contributions&Donations 444,620 - - 75.000 - Miscellaneous Revenue - - - - Operating Transfer In 2,472,305 4,220,597 3,106,377 2,727,000 400,000 Total Revenues $ 19,552,271 $ 21,341,277 $21,990,956 $19,911,856 $17,690,456 Expenditures Facility Needs Study&Master Plan 37,528 - - - - City Wetland Mitigation - 5,000 - - - Facilites Projects 120,308 1,366,972 907,752 37,510 - Parks Projects 334,254 2,932,008 2,902,008 2,604,990 1,630,000 Public Works Projects 62 1,550,000 950,000 1.300,000 2,550,000 Transportation Projects-REET 2 1,212,372 878,303 775,340 1,319,000 1,888,000 Theater Block Purchase - 450,000 450,000 - - Operating Transfers Out-REET 1 1,659,121 1,782,635 1,245,000 878,400 552,700 Operating Transfers Out-REET 1 to F102&F105 - - - - - Operating Transfers Out-REET 1 to F103 1,414,844 750,000 750,000 - - Operating Transfers Out-REET 2 252,919 253,700 182,300 180,800 628,800 Operating Transfers Out-REET 2 to F103 - 1,450,000 750,000 - - OperatingTransfersOut-Other 437,946 - - - - Assigned Fund Balance-Streets 75,322 76,122 76,122 76,122 76,122 Ending Fund Balance 14,007,596 9,846,537 13,002,434 13,515,034 10,364,834 Total Expenditures $ 19,552,271 $ 21,341,277 $21,990,956 $19,911,856 $17,690,456 2023-2024 New Requests: ENG.0031 (page 279) One-Time Funded with REET PRK.0061 (page 311) One-Time Funded with REET and Parks Impact Fees 145 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget LOCAL REVITALIZATION FUND The Local Revitalization Fund (Fund 330) accounts for projects within the designated local revitalization boundary. Funding was established by Senate Bill 5045, which designated the City of Auburn as a demonstration project. Through the state, local revitalization funding provides the City with $250,000 annually for 25 years—from 2010 to 2035—to construct infrastructure projects within the designated revitalization boundary. The financing is a credit against the state's portion of sales/use tax. The goal of local revitalization funding is to stimulate economic growth and future development through the infrastructure improvements. Fund Budget 2022 330 Local 2021 Adjusted 2022 2023 2024 Revitalization Actual gadget Estimate Budget Budget Revenues Beginning Fund Balance 355.086 216.579 316.579 245.831 2.031 Investment Income 331 - 1.500 1.200 1.000 Operating Transfer In 7.523 41.477 41.477 255.000 2.081.866 Total Revenues $ 362,941 $ 358,056 359,556 $ 502,031 $ 2,084,897 Expenditures Capital Outlay 46.361 113.725 113.725 500.000 2.081.866 Ending Fund Balance 316.570 244.331 245.831 2.031 3.031 Total Expenditures $ 362,941 $ 358,056 359,556 $ 502,031 $ 2,084,897 146 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget SOLID WASTE UTILITY DIVISION Mission Statement The Solid Waste Division provides environmentally sound and safe disposal of solid and hazardous waste and provides waste reduction and recycling opportunities to increase public awareness within the City of Auburn. Department Overview The City currently contracts with Waste Management for solid waste collection, billing agent services, and customer service. City staff are responsible for overall contract management. The City's new contract with Waste Management was effective October 1, 2021. Under this contract, Waste Management provides solid waste service to the entire City. The franchise agreement with Republic Services for annexation areas on West Hill and Lea Hill expired September 30, 2021. The City has an interlocal agreement with King County for disposal of all solid waste materials generated within City limits. The Solid Waste Utility Division encourages community participation in Auburn's solid waste programs by proactively managing and monitoring the daily activities of the solid waste contractors; continually assessing the regulatory and political climate pertaining to solid and hazardous waste collection and disposal, recycling and waste prevention; and reviewing the adequacy of our annual level of service to meet community needs. 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Maintain the residential recycling • The residential recycling and • Increase the residential recycling and compostables diversion rate compostables diversion rate was and compostables diversion rate SUSTAINABILITY over 52%. 51%in 2020 and 48%in 2021. to 50%in 2023 and 2024. • Maintain the total City recycling • As of May 2022,the total City • Increase the total City recycling and compostables diversion rate recycling and compostables and compostables diversion rate SUSTAINABILITY at or above 30%(excluding private diversion rate is approximately to 30%(excluding private sector vendor recycling and composting 27%(excluding private vendor recycling and composting services) recycling and composting services) services). • Work with other City departments • Solid Waste Division staff included • Work with other City departments and possibly neighboring information on how to report illegal and possibly neighboring ENVIRONMENT junsdictions to create an outreach dumping and the total tonnage jurisdictions to create an outreach campaign to reduce illegal collected from illegal dumping in campaign to reduce illegal dumping/litter. the City's magazine. dumping/litter. • Work with other City departments • In research phase for creating a • Work with other City departments to develop a recycling collection City Facility recycling collection to develop a recycling collection ENVIRONMENT program for batteries,office program in conjunction with other program for batteries,office equipment,and other items as City departments for batteries, equipment,and other items as needed. other small hazardous waste needed. materials,and office equipment. • Implement a new 10-year solid • Implemented 10-year solid waste waste contract effective October contract with Waste Management. 2021. This includes changing to Waste Management now provides hauler customer service and the solid waste collection,billing,and SERVICE hauler as the billing-agent for the customer service for the entire City.This will bring the entire City City under one solid waste contract. 147 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Performance Measures — Solid Waste Fund Tons of Residential&Commercial Garbage Collected The City of Auburn garbage tonnage declined in 2020 due to impacts from the COVID-19 pandemic. In 2021,tonnage increased as the economy stabilized. We expect tonnage to steadily grow as several large multifamily complexes are completed. Tons of Garbage Collected 60,000 48,580 50,654 51,000 51,500 52,000 50,000 47,155 40,000 30,000 20,000 10,000 2019 2020 2021 2022 2023 2024 Est Goal Goal Tons of Recycling&Yard Waste Collected The City of Auburn recycling and yard waste tonnage increased in 2020 when more residents were home due to the COVID-19 pandemic. The tonnage declined in 2021,as people started spending more time outside of their homes. We expect the recycling and yard waste tonnage to maintain similar levels in the future. Tons of Recycling&Yard Waste Collected 25,000 20,000 19,301 20,447 19,211 19,300 19,400 19,500 15,000 10,000 5,000 2019 2020 2021 2022 2023 2024 Est Goal Goal Residential Diversion Rate Auburn residents diverted approximately 48% of their waste from the landfill in 2021. The City anticipates residential diversion will stay steady,which is in line with King County estimates. Residential Diversion Rate 75% 50% 48.8% 51.0% 48.0% 49.0% 50.0% 50.0% 25% 0% 2019 2020 2021 2022 2023 2024 Est Goal Goal 148 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2023 - 2024 Working Capital Budget 2022 434 Solid Waste 2021 Adjusted 2022 2023 2024 Actual Budget Estimate Budget Budget OPERATING FUND: OPERATING REVENUES 343.750/751/753 Garbage Service 13,572,720 15,115,500 23,112,500 26,532,630 27,988,200 343.752 Yard Waste 965,690 1,614,600 - - - 343.780/790 Excise Tax&Utility Tax 1,340,186 1,295,300 550 - - 343.770 Household Hazardous Waste 354,499 400,000 - - - 343.760 Late Penalties (1) 100,000 - - - 361.110 Investment Income 5,111 44,200 6,000 44,200 44,200 334&337 Grants 38,590 190,000 58,700 70,000 70,000 369-399 Miscellaneous Revenue (31,596) - - - - TOTAL OPERATING REVENUES $16,245,199 $18,759,600 $ 23,177,750 $26,646,830 $28,102,400 OPERATING EXPENDITURES 537.000.10 Salaries&Wages 68,693 121,500 115,075 125,828 133,859 537.000.20 Benefits (20,767) 73,300 66,200 76,156 81,999 537.000.30 Supplies 8,772 80,200 54,600 48,600 48,600 537.000.40 Services&Charges 17,730,499 18,311,880 23,867,800 26,102,900 27,877,600 537.000.50 Operating Transfer Out - 72,700 72,700 - - 590 100.05 Net Increase in Restricted Assets - - - - - 535.000.90 Interfund Payments for Service 596,687 655,000 655,000 180,500 186,100 TOTAL OPERATING EXPENDITURES $18,383,884 $19,314,580 $ 24,831,375 $26,533,984 $28,328,158 REVENUES LESS EXPENDITURES $(2,138,685) $ (554,980) $ (1,653,625) $ 112,846 $ (225,758) BEGINNING WORKING CAPITAL-January 1 5,927,917 3,789,232 3,789,232 2,135,607 2,248,453 ENDING WORKING CAPITAL-December 31 3,789,232 3,234,252 2,135,607 2,248,453 2,022,695 NET CHANGE IN WORKING CAPITAL(`) $(2,138,685) $ (554,980) $ (1,653,625) $ 112,846 $ (225,758) (*) Working Capital=Current Assets minus Current Liabilities 149 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget INSURANCE The Insurance Fund is maintained to pay citywide insurance premiums, unemployment insurance claims, and to pay for property and liability losses that either fall below the City's deductible level or for which the City has no coverage. 2023-2024 Working Capital Budget 2022 501 Insurance 2021 Adjusted 2022 2023 2024 Actual Budget Estimate Budget Budget OPERATING FUND: OPERATING REVENUES 397.100 Operating Transfers In - - - - - 361.110 Investment Income 945 12,000 800 12,000 12,000 TOTAL OPERATING REVENUES $ 945 $ 12,000 $ 800 $ 12,000 $ 12,000 OPERATING EXPENDITURES 517.700.20 Benefits/Unemployment Claims 18,479 175,000 50,000 175,000 175,000 517.700.30 Supplies - - - - - 517.700.40 Services&Charges 3,906 8,200 8,200 7,500 7,500 597.100.50 Operating Transfers Out - - - - - TOTAL OPERATING EXPENDITURES $ 22,385 $ 183,200 $ 58,200 $ 182,500 $ 182,500 REVENUES LESS EXPENDITURES $ (21,440) $(171,200) $ (57,400) $ (170,500) $ (170,500) BEGINNING WORKING CAPITAL-January 1 1,789,615 1,768,175 1,768,175 1,710,775 1,540,275 ENDING WORKING CAPITAL-December 31 1,768,175 1,596,975 1,710,775 1,540,275 1,369,775 NET CHANGE IN WORKING CAPITAL(*) $ (21,440) $(171,200) $ (57,400) $ (170,500) $ (170,500) (*) Working Capital=Current Assets minus Current Liabilities 150 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget FIDUCIARY FUNDS Fiduciary funds are used to report assets held in a trustee or agency capacity for others and cannot be used to support the City's own programs. There are two fiduciary funds that are managed by the Finance Department. Fund 611 - Fire Pension Fund provides a pension for eligible firefighters. Fund 651 -Agency Fund accounts for resources held in a purely custodial capacity; this fund is not budgeted. Fund Budget 2021 2022 2022 2023 2024 611 Fire Pension Actual Adjusted Estimate Budget Budget Budget Revenues Beginning Fund Balance-Designated 1,612,128 1,591,243 1,307,243 1,215,904 1,123,248 Beginning Fund Balance-Undesignated 476,352 398,327 574,723 574,723 574,723 Fire Insurance Prevention Tax 98,371 88,400 104,661 88,400 88,400 Investment Income 19,570 15,200 15,200 15,200 15,200 Unrealized Gain(Loss)on Investment (19,840) - - - Operating Transfers In - - - - - Total Revenues $2,186,582 $2,093,170 $2,001,827 $1,894,227 $1,801,571 Expenditures Salaries &Wages 186,612 192,804 192,800 191,256 191,256 Personnel Benefits - - - - - Services &Charges - 7,000 7,000 5,000 15,000 Interfund Payments for Services 10,400 11,400 11,400 - - Ending Fund Balance-Designated 1,414,846 1,483,639 1,215,904 1,123,248 1,020,592 Ending Fund Balance-Undesignated 574,723 398,327 574,723 574,723 574,723 Total Expenditures $2,186,582 $2,093,170 $2,001,827 $1,894,227 $1,801,571 151 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget PERMANENT FUNDS Permanent funds are used to report resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the City's programs. The City has one permanent fund: Fund 701 - Cemetery Endowment Care Fund, which accounts for non- expendable investments held by the City's trustee. The interest earned on investments can be used only for preservation and capital projects at the cemetery. Fund Budget 2021 2022 2022 2023 2024 701 Cemetery Endowment Adjusted Actual Budget Estimate Budget Budget Revenues Beginning Fund Balance-Designated 1,925,182 1,918,600 2,007,357 2,054,857 2,102,357 Beginning Fund Balance-Undesignated 97,079 187,847 99,090 103,490 120,120 Lot Sales 82,175 47,500 47,500 47,500 47,500 Investment Income 2,010 16,630 4,400 16,630 16,630 Total Revenues $ 2,106,447 $ 2,170,577 $ 2,158,347 $ 2,222,477 $ 2,286,607 Expenditures Operating Transfers Out - - - - Ending Fund Balance-Designated 2,007,357 1,986,665 2,054,857 2,102,357 2,149,857 Ending Fund Balance-Undesignated 99,090 183,912 103,490 120,120 136,750 Total Expenditures $ 2,106,447 $ 2,170,577 $ 2,158,347 $ 2,222,477 $ 2,286,607 152 To Table of Contents City Attorney Kendra Comeau 21 F.T.E. I I I I I Real Estate Senior City Staff Deputy City City Clerk Manager Paralegal Attorney Attorney I I I I I Domestic Deputy City Records Clerk(5) Lead Prosecutor Violence City Prosecutor Clerk(2) Paralegal (4) Legal Assistant (2) F.T.E. =Full Time Equivalent 153 To Table of Contents CITY JBUI-tN WASHINGTON 2023-2024 Biennial Budget Section IV: Operating Budget LEGAL DEPARTMENT Mission Statement The missions of the Legal Department are to provide accurate and timely legal advice and information to the City, to represent the City in all civil and criminal litigation, and to provide timely and accurate customer service, including public records. The mission statement of the Real Estate Division is to provide reliable service, real estate management, and optimal utilization of the City's real estate assets. Department Overview The City Attorney's Office is a full-service legal department consisting of the Civil Division, the Prosecution Division, Real Estate Division, and the City Clerk's Office. The Civil Division represents the City in all civil litigation. It prepares ordinances, resolutions, petitions, contracts, leases, easements, deeds, notices and other legal documents, and provides pragmatic, impartial, and timely legal advice to the City. The Prosecution Division prosecutes misdemeanor and gross misdemeanor criminal cases in the King County District Court. The City Clerk's Office is responsible for codifying ordinances, preparing City Council and other board and commission agendas and minutes, and attending Council and other committee meetings. The City Clerk's Office monitors various legal matters; acts as a central repository for all municipal records; processes claims for damages, requests for public records and public information, and passport applications. The Real Estate Division provides all manners of real estate services to the various City departments, while also acting as the "owner" of real estate held in in the general fund account. Responsibilities performed by the Real Estate Division can generally be broken into three main categories; 1) sales and leasing of real estate where the City has or desires an interest, 2) property rights, management& maintenance of City owned or controlled real estate; and 3) division management& special projects. Special projects is further broken down to include two additional sub-focus areas; i) use of real estate to accomplish the strategic and/or special needs of the City, and ii) identification and application of non or underperforming real estate owned by the City. 155 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Accomplishments and Objectives 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Implement Laserfiche Records • Incorporated workflows for • Work with other departments to Management workflows for DocuSign and Contract utilize Laserfiche for City Records. SERVICE disposition authority numbers. Management. • Work with court,public defense,and • Began the Auburn Community • Continue operating and potentially other agencies to create and roll out Court in May of 2021,currently expand the Auburn Community WELLNESS a Community Court. serving 20 Participants. Court focusing on accountability. Partner with City partners and the Community for a Municipal Court study to determine whether our court system is meeting community needs. • Review old warrant files for closure or • Old warrant files are continually • Continue reviewing old warrant dismissal based on jurisdictional reviewed. The office has gone files and work with Court partners WELLNESS limits. entirely paperless and can close to increase defendant attendance. cases more efficiently. Coordinate with SCORE jail to enable defendant/case access to treatment modalities. • Work internally and with other • Work internally and with other • Work internally and with other departments to create more efficient departments to create more departments to create more SERVICE workflows for legal review of efficient workflows for legal review efficient workflows for legal review contracts,resolutions,and of contracts, resolutions,and of contracts, resolutions,and ordinances. ordinances. ordinances. • Continue to work with the Mayor and • Continue to work with the Mayor • Continue to work with the Mayor City staff,as well as the regional and and City staff,as well as the and City staff,as well as the SERVICE State participants,to develop regional and State participants,to regional and State participants,to strategies for legislative bills to develop strategies for legislative develop strategies for legislative enhance the ability of Auburn and bills to enhance the ability of bills to enhance the ability of other cities in the State to carry out Aubum and other cities in the Auburn and other cities in the their municipal responsibilities. State to carry out their municipal State to carry out their municipal responsibilities. responsibilities. • Work with pnvate defense attorneys • We now provide all defense • Continue electronic discovery. to exchange discovery electronically. discovery electronically, unless a SERVICE defense attorney refuses to accept transmission in that method. • Review and destroy electronic files • Completed destruction on two • Review and destroy electronic files from its case management system shared drives.Assisted other from network drives in accordance SERVICE and its network drive in accordance departments with destructions of with State Retention schedule. with state retention schedules. their electronic records. • Work with departments to implement • Implementation of the first three • Work with departments to an electronic signature and contract phases of DocuSign for electronic enhance the electronic signature SERVICE routing system. signatures and contract routing. and contract review process. • Provide effective and efficient management through the creation SERVICE and establishment of maintenance plans of all City-related properties with special focus areas in the downtown core. • Begin the establishment of a maintenance and repair budget SERVICE capable of supporting future management plans. 156 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Performance Measures — Legal Department Resolutions&Ordinances Prepared Minimal increases in the number of ordinances prepared is partially reflective of change in practice whereby only those Council actions which prescribe permanent rules of conduct or government that specifically require adoption by ordinance according to State law are done by ordinance. Other Council actions involving contracts or actions involving special or temporary nature can be accomplished by resolution. Resolutions& Ordinances Prepared 100 90 80 80 77 75 75 75 70 64 60 50 40 —9 —30 :19 :18 —0 =0 =0 20 10 0 2019 2020 2021 2022 2023 2024 Est Est Est ❑#of Resolutions ❑#of Ordinances Criminal Misdemeanor Cases Criminal charges in cases involving State law are of two types -misdemeanors and felonies. Misdemeanor offenses are punishable by imprisonment for a term of not more than one year and include minor assaults, theft and driving under the influence. This graph illustrates the number of criminal misdemeanor cases opened by the City Attorney's Office. Criminal MisdemeanorCases Opened 5,000 4,000 3,740 3,479 3,000 2,758 2,748 2700 2700 2,000 1,000 0 2019 2020 2021 2022 2023 2024 Est Est Est 157 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Department Budget 2021 2022 2022 2023 2024 001.15 Legal Adjusted Actual Budget Estimate Budget Budget Expenditures Salaries &Wages 1,599,925 2,197,669 1,891,200 2,277,870 2,403,214 Personnel Benefits 667,718 1,031,599 767,600 969,282 1,057,336 Supplies 28,586 14,800 14,800 14,800 14,800 Services &Charges 1,591,279 2,578,650 2,578,650 2,656,400 2,672,000 Capital Outlay - - - - - Interfund Payments For Service 392,174 420,300 420,300 575,400 592,400 DEPARTMENT TOTAL $4,279,682 $6,243,018 $5,672,550 $6,493,752 $6,739,750 2023-2024 New Requests: LGL.0006 (page 299) Ongoing LGL.0007 (page 300) Ongoing Department Employees 001 Legal FTEs 2020 2021 2022 2023 2024 Legal FTEs 16.00 21.00 21.00 21.00 21.00 TOTAL LEGAL FTEs 16.00 21.00 21.00 21.00 21.00 Full Time Equivalent(FTE)Changes: 1.0 FTE-The 2019/2020 Adopted Budget included an additional Records Clerk position. 1.0 FTE-Per reclass paperwork,effective March 2021 the Real Property Analyst position was reclassed from the Administration Department to the Legal Department and was then reclassed from a Real Property Analyst to Real Estate Manager. 4.0 FTE's -Per BA#3 2021,Ordinance No.6836,3 Records Clerks and 1 City Prosecutor position was added to support the Police Body Camera initiative. 158 To Table of Contents Director of Community Development Jeff Tate 33.00 F.T.E. Administrative Office Assistant Assistant I I I I I Planning Development Business Code Community SKHHP* Services Services License Compliance Services Executive Manager Manager Program Manager Manager Manager Coordinator I I I I I Building Plan Code Human Services SKHHP`Program Planner(4) Reviewer(2) Compliance Program Coordinator Officer(2) Coordinator I I Economic I Development Human Services Long Range Building Manager Program Planner Inspector(2) Coordinator I I Economic I Development Permit Center Coordinator Housing Repair Technician (3) Program Coordinator I I Development Engineer Housing Repair Manager Technician I Development Review Engineer(2) *SKHHP=South King County Housing and Homelessness Partners F.T.E. = Full Time Equivalent 159 To Table of Contents CITY JBUI-tN WASHINGTON 2023-2024 Biennial Budget Section IV: Operating Budget COMMUNITY DEVELOPMENT DEPARTMENT Mission Statement To serve the Auburn community by providing consistent, high-quality customer service, and implementing City Council goals and policies in land use planning, environmental protection, building safety, development engineering, code enforcement, economic development, human services and neighborhood programs. Department Overview Community Development is comprised of the divisions of Planning, Building, Development Engineering, Code Enforcement, Economic Development, Licensing, Community Services, and the Permit Center. Accomplishments and Objectives 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Launch participation in the • This goal was accomplished in Q3 • Develop internal department SUSTAINABILITY eCityGovAlliance as a voting of 2021. programs and methods that SERVICE member This allows the City to enhance leadership depth and have a voice in how our electronic succession planning. systems grow and improve over time. • Identify strategies and action • COVID interupted efforts to pursue • Identify and implement protocols CELEBRATION items that promote broader this goal during 2020 and 2021. and practices that are designed to CHARACTER access and availability to healthier create more equity within the ECONOMY food options and healthier community. SUSTAINABILITY lifestyles. SERVICE • Transition the City business • This goal was accomplished in Q3 • Identify and implement protocols CELEBRATION licensing into the Washington of 2022. and practices that are designed to SUSTAINABILITY State licensing program. create more equity within the work SERVICE place. • Update the zoning map in order to • This goal was achieved in Q4 of • Implement additional efforts to achieve consistency with the 2021. achieve the development cost ECONOMY recommendations of the adopted recovery fees identifed in 2019. SERVICE Airport Master Plan. • Develop stronger techniques for ECONOMY coordinating housing related SUSTAINABILITY policies and issues between SERVICE SKHHP,Planning Services, Community Services,and the Executive and Legislative branches of the City. • Finalize the strategy for the State- • This goal was accomplished in Q2 • Relocate the Multifamily Tax ECONOMY mandated periodic update to the of 2022 and is supported through Exemption program from WELLNESS Comprehensive Plan successfully obtaining state downtown to another area of the • Provide administrative support for • This goals was accomplished in • Identify the two high priority areas the creation of South Sound Q1 of 2021 when SKHHP was fully eligible for tax increment financing ECONOMY Housing Affordability Partners staffed and independent. SUSTAINABILITY (SSHAP). 161 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Performance Measures—Community Development Number of Building Permits Issued This performance measure shows the number of building permit applications submitted,reviewed for conformance with applicable standards and approved(issued)by the City. The building permit category includes not only authonzation of construction of new buildings,but also additions and modifications to existing buildings. The level of building permit activity is often cyclical and govemed by local economic conditions and trends generalized across the various categories of construction such as residential,commercial or industrial The level of building permit activity is an expression of community reinvestment and increasing assessed valuation Building Permits Issued 600 500 484 515 485 500 500 425 400 - 300 - 200 - 100 2019 2020 2021 2022 2023 2024 Est Goal Goal Code Enforcement-Cases Opened&Closed This performance measure is indicative of the identification and resolution of code enforcement cases. It shows the volume of new cases that the city has received(opened)and the volume of cases that have been resolved(closed). The performance measure reflects a combination of factors,including identification and resolution of violations by code enforcement staff,the ability to effectively resolve violations and the public's increasing awareness of the City's laws and code enforcement seances through the filing of complaints. Cases Opened&Closed 1,200 1,046 1,000 1,000 1 090 875 900 --- -'- --- 1 000 1 000 800 776 --� 00 42 400 42 --- _ 2019 2020 2021 2022 2023 2024 ❑Cases Opened ❑Cases Closed Est Goal Goal Efficient Processing of Project Permits The City incorporates a 120-day timeline into its code(ACC Section 14 11.010). With moving from a manual time penod tracking to an automated system associated with its permit management software,the City seeks to track and increase the efficiency of project permit processing by reducing the average processing timeframe by approximately twenty percent in the coming biennium Number of Days in Permit Processing 100 81 80 74 65 62 60 58 58 40 20 2019 2020 2021 2022 2023 2024 Est Goal Goal 162 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget PLANNING DIVISION The Planning division is responsible for the following: • Formulating and recommending comprehensive goals on planning, ensuring compliance with the Growth Management Act, Countywide Planning Policies, and Regional Planning requirements. • Coordinating with other City departments to ensure City plans and projects are compatible with the Comprehensive Plan. • Developing and maintaining the Comprehensive Plan and special purpose plans as they are amended on an annual basis and as periodically required by state law. • Providing staff to planning commission, hearing examiner, and local and regional committees and cooperatives as directed by the Mayor. • Ensuring compliance with statutory requirements relative to federal, state, and local environmental laws and policies. • Acting as the City's responsible official for State Environmental Policy Act (SEPA) compliance, and Shoreline Management Program Manager. • Reviewing public and private development proposals for adherence to land use, zoning, environmental, floodplain, shoreline, and land division policies and regulations. • Management of the City's Façade Improvement Program. 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Develop and deploy sustainability • No progress. Reason for no • Identify and implement ECONOMY initiatives such as creation of a progress is because the state recommendations outlined in the SUSTAINABILITY Comprehensive Plan Sustainability legislature has continued to 2021 Housing Action Plan. WELLNESS Element. discuss this concept as a mandatory state law. The city did not want to proceed with an approach until/unless there was guidance from the state. • Identify and establish • Outreach strategies were • Complete the State mandated CELEBRATION environmental outreach strategies. eliminated from the Environmental periodic update to the CHARACTER Services program because of the Comprehensive Plan by 12/31/24. WELLNESS inability to offer in person classes and consultations during the SERVICE pandemic. ECONOMY SUSTAINABILITY ENVIRONMENT • Pursue and solidify funding for • The city had to invest capital funds • Complete an overhaul of the ECONOMY Phase 2 of the Auburn into the replacement of the birding Downtown Urban Center Plan. CHARACTER Environmental Park boardwalk tower at the AEP. This significant WELLNESS extension. investment precluded the ability to pursue funding and design efforts for Phase 2. BUILDING DIVISION The Building division is responsible for the following: • Reviewing public and private development proposals for adherence to building, fire, structural and property maintenance policies and regulations. • Performing field inspections to ensure that buildings and property are developed consistent with approved building plans and structural engineering designs. • Coordinating with Valley Regional Fire Authority during the review of development proposals. 163 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget DEVELOPMENT ENGINEERING DIVISION The Development Engineering division is responsible for the following: • Reviewing public and private development proposals for adherence to clearing and grading, stormwater, erosion control, utility and transportation policies and regulations. • Coordinating with Valley Regional Fire Authority and the City's Public Works Department during the review of development proposals. CODE ENFORCEMENT DIVISION The Code Enforcement division is responsible for the following: • Respond to internal and external complaints regarding the potential violation of building, land use, environmental, nuisance, utility, street and licensing codes. • Coordinate with other City departments and external agencies to determine appropriate policies, practices and responses. • Performs field inspections to investigate allegations of complaints and follow up inspections to aid in the monitoring of compliance efforts. • Issues notices, citations, liens and other instruments intended to obtain compliance after voluntary efforts are not successful. ECONOMIC DEVELOPMENT DIVISION The Economic Development division is responsible for the following: • Provide staff support to the Business Improvement Area (BIA)committee, the Tourism Board, and the Lodging Tax Advisory Committee (LTAC). • Oversight of economic development grants, contracts, and other agreements. • Serve as a resource to the business community in their efforts to locate or grow their business within the City. • Provide support to comprehensive planning efforts including writing and updating the economic development element and supporting strategic plans. 164 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2021-2022 I Progress Towards I Major Goals I Strategic I Goals 2021-2022 Goals for 2023-2024 Goal • Continue to implement ongoing, • Staff have reached out to local • Work closely with Greater Seattle short-term and mid-term strategies businesses that are closing stores Partners to develop new business specific to business development, in other junsdictions to encourage recruitment and continue to relocation and recruitment. them to relocate in Auburn. outreach to small businesses for ECONOMY growth opportunities. SUSTAINABILITY SERVICE • Deploy federal ARPA funds by ECONOMY making investments into a safer SUSTAINABILITY and more secure business SERVICE environment CHARACTER • Complete the update to the ECONOMY Economic Development element SUSTAINABILITY of the comprehensive plan by 12/31/24. • Secure additional grant funding to ECONOMY help support economic SUSTAINABILITY development activities and initiatives. • Update the 10 Year Economic ECONOMY Development Strategic Plan SUSTAINABILITY • Continue to implement ongoing, • Staff have worked closely with the • Continue to work with our partners short-term and mid-term strategies BIA, DAC and Auburn Area (BIA, DAC,GRC SBC,Chamber) ECONOMY specific to business Connect Chamber to provide to provide opportunites for SERVICE development/support. networking opportunities,façade eduction and support of Auburn SUSTAINABILITY improvement grant opportunities, businesses and supported a Downtown Clean Up program. • Continue to implement ongoing, • Staff have been working on a • Continue the new Business short-term and mid-term strategies marketing campaign to be Connect Networking Events and specific to business outreach and installed at the Outlet Collection capitalize on opportunites to networking. advertising businesses located assist existing business to outside the mall. continue to grown ECONOMY • Continue to implement ongoing, • Staff have been working with Create a marketing campaign short-term and mid-term strategies Downtown business during the inviting new businesses to start up as outlined in the Economic pandemic to assist them to in Auburn Development Strategic Plan. provide all information about changing conditions. We continue to work to implement a safe and beautiful area for customers and employees. ECONOMY • Establish a long-term • Staff have hired two employees to • Continue our partnership with maintenance plan for City parking weekly clean up the City owned Trillium to provide part time ECONOMY lots and implement when the parking lots and plaza areas. employment to keep the BIA area budget becomes available. clean. • Implement ongoing,short-term • Staff have been working with the • Continue to provide social media and mid-term strategies as Chamber of social media messaging and marketing. Work outlined under"Delivery,Product, messaging and marketing. with Consultant on marking videos Place,and Messaging"in the 10- to encourage new businesses in ECONOMY year Strategic Plan. Auburn. • 165 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Performance Measures — Economic Development Number of Business Licenses Issued Businesses operating in Auburn are required to be licensed on an annual basis. Businesses are established in a given location for such reasons as cost, demand, location, availability and regulations. Businesses may shut down or relocate if these conditions are unfavorable. The number of business licenses issued is an indicator of business activity, Auburn's ability to sustain business growth, and the desirability of Auburn as a location. Data from legacy systems prior to 2019 is not available. Business Licenses Issued 6,000 5,250 5,500 5,500 5,010 5,037 5,119 4,000 2,000 2019 2020 2021 2022 2023 2024 Est Goal Goal LICENSING • Oversight of the City's business licensing program which includes external coordination with the Washington State Department of Business Licensing Services, internal coordination associated with the review of license applications, administration of the annual renewal process, and management of business license regulations. • Oversight of the City's rental licensing program which applies to all multi-family and single family residential rental properties within the City. ENVIRONMENTAL SERVICES • Management of the Auburn Environmental Park which includes maintenance, capital improvements, and management strategies. • Participation in WRIA 9, WRIA 10, and the King County Flood Control District regional partnerships for long range planning, property acquisition, restoration and enhancement of the Green and White Rivers. • Archiving and maintaining files for both private and public restoration and mitigation sites. • Coordination of the City's participation in the National Flood Insurance Program, FEMA Community Assistance Visits, and Community Rating System. • Provide funding and support to local and regional environmental education efforts. 166 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget COMMUNITY SERVICES DIVISION • The Community Development Block Grant Entitlement Program, administered by the Department of Housing and Urban Development, provides annual grants on a formula basis to eligible cities to develop viable urban communities. • Initiates and supports relevant services to build community and meet the essential needs of the residents of Auburn, including housing repair, human services funding for agencies, and neighborhood programs. • Providing staff support to the Human Services Committee, facilitation of a biennial human services grant program made available to non-profit agencies, and management of human service contracts. • The Human Services program, through a competitive application process, allocates funding to nonprofit agencies to provide direct services to community members. Human Services staff support the City's Human Services Committee, an advisory body to the City Council. • Administration of the Housing Repair program which offers low-income city residents grants for emergency home repairs. These grants help Auburn's low-income homeowners preserve and stay in safe and affordable housing. • Neighborhood Programs provides activities and amenities that encourage positive interactions among residents, as well as between residents and the City, to foster inclusivity, wellness and community development. Programming includes a community matching grant, National Night Out, and Civics Academy. 167 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Implement tools and strategies to • Community Services included • Continue to strengthen tools and enhance communication between more robust funding in the 21-22 strategies to enhance CELEBRATION the City of Auburn and customers budget that supported our communication between the City WELLNESS who speak a language other than language translation and of Auburn and customers who SERVICE English. interpretation needs.We have speak a language other than implemented procedures in our English. team,though hope for the development of a citywide language access policy so that there's consistency across teams. • Distnbute Community Resource • After a thorough review,staff • Build out additional Community brochure and streamline access to determined that the model of Resource guides on the SERVICE resource information on the City's singular resource guides can be Community Services website and WELLNESS website. both administratively challenging develop and implement a CELEBRATE and difficult for the customer.The standard for translation for those Community Services team worked guides. to create individual resource flyers based on area of need and posted on the Auburn website We are hoping to enhance this in the coming year. • Develop,share and implement • Community Services staff have • Develop,share and implement policies and practices that support actively partnered with SKHHP policies and practices that support SUSTAINABILITY the goals identified in the ILA staff and partner cities to make the goals identified in the SKHHP WELLNESS progress on the goals articulated ILA. ECONOMY in the SKHHP ILA.SKHHP SERVICE released a progress report in 2022 capturing the success of the past two years that provides greater insight into this work. • Develop and implement a Digital • During 2020, Neighborhood Civics Academy. Programs piloted a virtual version SERVICE of Civics Academy to CELEBRATION accommodate participation during the pandemic.We received feedback from both attendees and presenters that they felt the format,which lacked in person field trips,etc,was not as engaging as an in person format. We will continue to explore opportunities to roll out Civics Academy to a wider audience and make it more accessible than the single annual in-person format allows • Increase accessibility of • We are thnlled to have rolled out a • Expand the Human Services Community Matching Grant new program structure in 2022 Equity Pilot to all grantees and WELLNESS program by exploring altemative that works towards this goal.We Human Services contracts SERVICE funding structures for grantees. have added a"Community Fund" that allows for the City to act as project manager for Community- supported projects that might not have a sponsoring organization to be able to access the matching grant program.We will be reporting back on program outcomes once we have completed a full project cycle. • Provide support that helps • Community Services staff were establish a resource center in engaged in the early planning WELLNESS conjunction with Aubum's stages of the Resource Center SERVICE community court. and Community Court. In 2020 a staff person was hired in the Department of Administration to oversee this work.Community Services provided all agency connections and referrals as requested. 168 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Performance Measures — Community and Human Services Housing Repair Services-Households Serviced The City offers some eligible low-income residents grants for emergency home repairs By providing these services,senior homeowners are better able to age in a safe home environment,and households who would not be able to afford the repairs otherwise are prevented from experiencing homelessness or displacement as a result of repair costs Our performance measures were impacted in 2020 and 2021 due to COVID guidelines. Number of Households Served 80 65 65 65 59 60 52 40 40 20 2019 2020 2021 2022 2023 2024 Est Goal Goal Number of National Night Out Events Registered National Night Out is designed to heighten crime-and drug-prevention awareness,generate support for and participation in, local anti-crime programs;and strengthen neighborhood spent and police-community partnerships. In addition to connecting with neighbors,residents can connect with Auburn City staff, including Auburn Police Department staff,by requesting their presence upon registration of their neighborhood event.We were unable to hold National Night Out in 2020 and 2021 due to public health guidelines. National Night Out Events Registered 100 80 57 55 60 60 50 40 20 2019 2020 2021 2022 2023 2024 Est Goal Goal Number of Graduates from the City of Auburn Civics Academy Started in 2016,Civics Academy provides a look into the workings of the City and engages participants in a hands-on overview of city government.Over the course of the 11-week program,participants learn about how decisions are made,where funds are allocated,and gain an enhanced understanding of the organizational structure and operations of the vanous City departments.We were unable to hold Civics Academy in 2021 due to public health guidelines. Number of Civics Academy Graduates 30 25 24 25 25 20 20 15 11 10 5 2019 2020 2021 2022 2023 2024 Est Goal Goal 169 To Table of Contents 2023-2024 Biennial Budaet Section IV: Operatina Budget PERMIT CENTER • Managing the City's One Stop Permit Center, which includes coordinating with other City departments on provision of services to new development. • Administration of the City's parking permit program. • Administration of the City's permitting software system. Department Budget 001.17 Community 2021 2022 2022 2023 2024 Development Actual Adjusted Estimate Budget Budget Budget Expenditures Salaries &Wages 2,682,570 3,011,774 2,818,900 3,203,009 3,355,776 Personnel Benefits 1,142,725 1,381,968 1,138,100 1,404,214 1,528,570 Supplies 4,856 35,100 35,100 29,600 29,600 Services &Charges 1,515,150 3,396,710 3,396,710 2,692,820 2,582,120 Interfund Payments For Service 765,775 838,150 838,150 979,200 999,800 DEPARTMENT TOTAL $6,111,076 $8,663,702 $8,226,960 $8,308,843 $8,495,866 2023-2024 New Requests: PLN.0054 (page 303) One-Time funded with Fund Balance Department Employees 001 Community Development FTEs 2020 2021 2022 2023 2024 Community Development FTEs 30.75 31.75 33.00 33.00 33.00 TOTAL COM M UNITY DEVELOPMENT FTEs 30.75 31.75 33.00 33.00 33.00 Full Time Equivalent(FTE)Changes: -1.0 FTE-Per reclass in March 2020,the SustainabilityCoordinator position was reclassed to the Outreach Program Administrator position which reports to the Mayor. -.25 FTE-Per reclass paperwork in June 2020,the SKHHP Office Assistant Position was reclassed to a SKHHP Program Coordinator and changed from 1.0 FTE to 0.75 FTE. 1.0-Per reclass paperwork,effective April 2021 the Economic Development Manager position was reclassed from the Administration Department to the Community Development Department and was then reclassed from an Economic Development Manager to an Economic Development Coordinator. +0.25 FTE-Per BA#4,effective 1/1/2022,the SKHHP Program Coordinator Position was changed from 0.75 FTE to 1.0 FTE. 170 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget SPECIAL REVENUE FUNDS Special revenue funds account for the proceeds of specific revenue sources whose expenditures are legally restricted. The Community Development Department is responsible for the budget in the following special revenue funds: • Fund 104-The Hotel/Motel Tax Fund was created in 2001 to collect revenues to support tourism activities in Auburn. The Economic Development Division is responsible for the budget in the Hotel/Motel Tax Fund. • Fund 119-The Housing & Community Development Fund was created to house activity related to the Community Development Block Grant (CDBG) Entitlement Program, which provides annual grants on a formula basis to entitled cities to develop viable urban communities. This fund is managed by the Human and Community Services Division. • Fund 121 -The Business Improvement Area Fund was created to house assessments and support Business Improvement Area activities in downtown Auburn. This fund is managed by the Economic Development Division. Hotel/Motel Tax Fund Fund Budget 2021 2022 2022 2023 2024 104 Hotel Motel Tax Adjusted Actual Budget Estimate Budget Budget Revenues Beginning Fund Balance 315,807 433,129 433,129 480,179 446,979 Hotel Motel Tax 149,326 165,000 165,000 140,000 140,000 Film Festival Admission - 2,500 - 2,500 2,500 Investment Income 365 1,400 1,400 1,400 1,400 Total Revenues $ 465,498 $ 602,029 $ 599,529 $ 624,079 $ 590,879 Expenditures Salaries &Wages - 48,950 - 48,950 48,950 Personnel Benefits - 8,810 - 8,800 8,800 Supplies - 3,200 3,200 3,200 3,200 Services &Charges 32,369 116,150 116,150 116,150 116,150 Ending Fund Balance 433,129 424,919 480,179 446,979 413,779 Total Expenditures $ 465,498 $ 602,029 $ 599,529 $ 624,079 $ 590,879 171 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget SPECIAL REVENUE FUND HOUSING & COMMUNITY DEVELOPMENT FUND Mission Statement The Community Development Block Grant (CDBG) Entitlement Program provides annual grants on a formula basis to entitled cities to develop viable urban communities. Projects funded by CDBG must: • Align with the Department of Housing and Urban Development's (HUD) National Objectives • Be eligible under HUD's guidelines • Benefit low-and moderate-income persons Overview Every five years, the City of Auburn updates its CDBG Consolidated Plan. The Consolidated Plan guides the investment of federal housing and community development funds. The City is currently operating under the 2020-2024 Consolidated Plan, which identifies the following goals: • Affordable Housing—Ensure access to healthy, affordable housing for low-and moderate- income households throughout the region and advance fair housing to end discrimination and overcome historic patterns of segregation. • Ending Homelessness—Make homelessness rare, brief, and one-time and eliminate racial disparities. • Community and Economic Development— Establish and maintain healthy, integrated, and vibrant communities by improving the well-being and mobility of low-and moderate-income residents, and focusing on communities with historic disparities in health, income, and quality of life. The City received $632,034 in CDBG funds for 2020. Funds support the Housing Repair program, ADA infrastructure improvements, public services such as health care and job training, fair housing programs, and other allowable activities as approved by City Council. The 2019 Washington State Legislature enacted Substitute House Bill 1406 which allows City's to recapture a portion of the sales tax that was already being collected. On September 16, 2019 the Auburn City Council adopted Ordinance 6732 which requires that the State of Washington direct a portion of collected sales tax to the City of Auburn for the specific purpose of supporting local affordable housing programs. Funds collected are to be placed in a separate account that can then be used for the acquisition, construction, or rehabilitation of affordable housing or facilities providing supportive housing, or for providing rental assistance for tenants whose income is at or below sixty percent of the King County median income. Under state law, collection of the tax for these purposes shall last for a period of 20 years. While there are a variety of ways to utilize these funds the City has not yet determined where or how affordable housing investments will be made. The City began collecting the funds in the first quarter of 2020. The City has publicly declared its support to direct these funds into the South King Housing and Homelessness Partnership (SKHHP) provided that other cities do the same and in order to maximize regional investments in affordable housing solutions. It is likely that during the period of 2020 to 2022 these funds will continue to accumulate until there is a final decision on whether to use SKHHP to pool funds for regional strategies or for Auburn to utilize the funds locally without the use of the regional cooperative. 172 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Support program efficiency by • The Community Services team • Support program efficiency by coordinating regional CDBG continues to work closely with the coordinating regional CDBG WELLNESS planning with other South King King County Consortium to planning with other South King SERVICE County(SKC)entitlement cities coordinate our strategic plans, County(SKC)entitlement cities and King County funding processes,and activities and King County. • Increase accessibility and • The CDBG program continues to • Increase accessibility and walkability of Auburn by support ADA sidewalk walkability of Auburn by WELLNESS supporting ADA sidewalk improvements in low income supporting ADA sidewalk SERVICE improvements with CDBG funds. residential areas of Auburn. In improvements with CDBG funds. SUSTAINABILITY 2021 the program supported improved pedestrian accessibility and safety by funding new pedestrian curb ramps at the following locations:1)NE and SE corners at the intersection of E St SE and 10th St SE;2)NE and SE corners at the intersection of F St SE and 10th PI SE;and 3)NW and NE corners at the intersection of E St SE and 11th St SE. • With new housing repair program • During the pandemic,public health • With new housing repair program model,increase number of clients guidelines limited our ability to model,increase number of clients WELLNESS served through the program complete repairs inside clients' served through the program. SERVICE homes,impacting our overall SUSTAINABILITY number of households served.In 2021,we served 52 households in the Housing Repair program.We anticipate serving more households in 2022 and beyond now that we no longer are restricted by public health orders 173 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Fund Budget 119 Housing &Community 2021 2022 2022 2023 2024 Development Actual Adjusted Estimate Budget Budget Budget Revenues Beginning Fund Balance 42,325 42,842 42,842 42,842 42,842 HCDA Grant 1,082,368 1,181,700 1,181,700 650,000 650,000 Indirect Federal Grants-HUD 7,699 163,200 163,200 - - Miscellaneous Revenue - - - - Operating Transfer In - - - - Total Revenues $ 1,132,393 $ 1,387,742 $ 1,387,742 $ 692,842 $ 692,842 Expenditures Salaries &Wages 140,523 188,300 188,300 119,100 119,100 Personnel Benefits 80,792 77,700 77,700 55,900 55,900 Supplies 11,126 230,100 230,100 126,500 126,500 Services &Charges 772,646 788,800 788,800 248,500 248,500 Capital Outlay 84,463 60,000 60,000 100,000 100,000 Ending Fund Balance 42,842 42,842 42,842 42,842 42,842 Total Expenditures $ 1,132,393 $ 1,387,742 $ 1,387,742 $ 692,842 $ 692,842 174 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget BUSINESS IMPROVEMENT AREA(BIA) Fund 121 — Business Improvement Area Fund (BIA) — To collect assessments and support BIA activities in downtown Auburn. Fund Budget 121 Business 2021 2022 2022 2023 2024 Improvement Area Actual Adjusted Estimate Budget Budget Budget Revenues Beginning Fund Balance 169,395 186,202 186,202 97,502 7,502 Business Improvement Area 41,621 55,000 1,000 - - Investment Income 186 400 300 - - Total Revenues $ 211,202 $ 241,602 $ 187,502 $ 97,502 7,502 Expenditures Supplies - 1,000 1,000 1,000 - Services &Charges 25,000 89,000 89,000 89,000 7,502 Ending Fund Balance 186,202 151,602 97,502 7,502 - Total Expenditures $ 211,202 $ 241,602 $ 187,502 $ 97,502 7,502 175 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget FIDUCIARY FUND SKHHP (SOUTH KING HOUSING & HOMELESSNESS PARTNERS) Mission Statement South King County jurisdictions working together and sharing resources for the purpose of increasing South King County residents' access to affordable housing options and preserving the existing affordable housing stock in South King County. Department Overview South King Housing and Homelessness Partners (SKHHP) is a coalition formed by an interlocal agreement between the jurisdictions of Auburn, Burien, Covington, Des Moines, Federal Way, Kent, Normandy Park, Renton, Tukwila, and King County. SKHHP is responsible for action items that are shaped by member jurisdictions, reflect individual jurisdiction needs and interests, and further the overall mission of the partnership. These include: • Program operations and administration including but not limited to: developing annual work plan and budget; hiring, retention, and management of staff; and quarterly progress and budget reports that track program impacts. • Establishing, administering, and building funding support for a SKHHP Housing Capital Fund. • Providing technical assistance to SKHHP partner jurisdictions including but not limited to: supporting the development of housing action plans; supporting housing needs and policy assessments; cataloging successful affordable housing development projects; and compiling examples of potential design standards and other land development code requirements. • Advocating at local, regional, state, and federal forums including but not limited to: developing annual SKHHP state and federal advocacy priorities; and conducting work sessions with state legislators. • Representing SKHHP at local and regional meetings and forums. • Developing outreach and education tools to further regional stakeholder and decision makers understanding of affordable housing options and range of related housing needs and opportunities in South King County. • Providing staff to SKHHP Executive Board, SKHHP Advisory Committee, and SKKHP staff work group. 176 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Provide funding for and seek dedicated CHARACTER sources of revenue for the SKHHP ECONOMY Housing Capital Fund which pools resources from member jurisdictions and builds support from private and philanthropic organizations to increase investment in affordable housing across South King County • Provide technical assistance to the City of CHARACTER Auburn on affordable housing and housing stability policies,programs,and strategies • Convene groups with Auburn staff and SERVICE other regional partners to increase coordination,collaboration,and educational opportunities amongst all regional partners on affordable housing and homelessness issues Fund Budget 2021 l 2022 2023 2024 654 SKHHP Adjusted Actual Budget Estimate Budget Budget Revenues Beginning Fund Balance 279,673 259,141 259,141 1,668,893 1,599,818 Grants - - - - - Investment Income 153 800 800 100 100 Contributions and Donations - - - - Operating Contribution Revenue 251,500 1,856,992 1,856,992 297,300 330,900 Total Revenues $ 531,326 $ 2,116,933 $ 2,116,933 $ 1,966,293 $ 1,930,818 Expenditures Services &Charges 272,185 448,040 448,040 366,475 377,600 Ending Fund Balance 259,141 1,668,893 1,668,893 1,599,818 1,553,218 Total Expenditures $ 531,326 $ 2,116,933 $ 2,116,933 $ 1,966,293 $ 1,930,818 177 To Table of Contents CITY JBUI-tN WASHINGTON Police Chief Mark Caillier 139 F.T.E. Public Police Inspectional Services Information Officer Commander Senior Assistant Administrative Police Administrative Assistant Chief Assistant I I Patrol Commander(2) Investigations Administrative Commander Services Commander I I I Patrol Investigations Patrol Sergeant(8) Administrative Accreditation/Training Patrol Officer(57) Assistant Officer School Resource Officer(3) Mall Officer(2) I Maior Crimes Sergeant(1) Community Services Detective(8) Sergeant(1) I C.R.T.(3) Bike Officers(4) Animal Control Special Investiaations Officers(2) Sergeant(1) I Detective(1) Traffic Unit I Sergeant(1) Traffic(5) Property Crimes Parking(2) Sergeant(1) I Detective(5) IRecords Services Supervisor(2) Reaional Task Force Specialists(8) V.N.E.T.(1) T.N.E.T.(1) I Auto Theft Task Force (1) I Contract Positions M.I.T.Officer(1) Evidence Technicians (2) I Crime Analyst C.R.T.=Community Response Team M.I.T.=Muckleshoot Indian Tribe T.N.E.T.=Tahoma Narcotics Enforcement Team F.T.E.=Full Time Equivalent V.N.E.T.=Valley Narcotics Enforcement Team 179 ITo Table of Contents CITY JBUI-tN WASHINGTON 2023-2024 Biennial Budget Section IV: Operating Budget SOUTH CORRECTIONAL ENTITY (SCORE) The South Correctional Entity(SCORE) consolidated correctional facility was established by the"member cities" of Auburn, Burien, Des Moines, Renton, SeaTac, and Tukwila to provide correctional services within the jurisdiction of the member cities for the purpose of detaining arrestees and sentenced offenders in the furtherance of public safety. Department Budget 2021 l 2022 2023 2024 001.20 SCORE Actual Adjusted Estimate Budget Budget Budget Expenditures Salaries &Wages - - - - Personnel Benefits - - - - Supplies - - - - Services &Charges 5,583,799 5,523,800 5,523,800 5,600,000 5,700,000 Capital Outlay - - - - Interfund Payments For Service - - - - DEPARTMENT TOTAL $5,583,799 $5,523,800 $5,523,800 $5,600,000 $5,700,000 181 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget POLICE DEPARTMENT Vision To be a premier law enforcement agency that is trusted, supported and respected. Mission Statement To provide professional law enforcement services to our community. Department Overview The Auburn Police Department is a full-service law enforcement agency dedicated to serving the citizens of Auburn. The Department also provides law enforcement services to the portions of the Muckleshoot Reservation that fall within the geographic boundaries of the City. The department is overseen by a Chief of Police, with an Assistant Chief in charge of Operations. The agency has four divisions headed by commanders. The Patrol Division is the largest division within the agency and has two commanders. It consists of uniformed officers who are responsible for 911 response and the general enforcement of State law and Auburn City ordinances. The Investigations Division handles all felony investigations, sex offender monitoring, crime analysis and evidence/property. The Administrative Services Division is responsible for all community related services including community programs, bicycle officers, animal control, Community Response Team, Traffic Unit, accreditation, and the Records Unit. The Inspectional Services Division is responsible for internal investigations/complaints, maintaining use of force records, and grant monitoring. 182 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • The Auburn Police Department • Proactive police work was • The Auburn Police Department (APD)will aggressively explore restricted by legislative changes (APD)will aggressively explore WELLNESS innovative methods of policing so and uncertainty. This let to large innovative methods of policing so that they can increase unobligated tumover of staff resulting in very that they can increase unobligated patrol time to provide greater focus little unobligated patrol time. patrol time to provide greater focus on reducing violent crime. on reducing violent crime. • In an effort to improve community • In 2021,APD hired a dedicated support for the Auburn Police PIO for the department,who has SERVICE Department,the department will increased social media presence continue to increase our social through various apps. media presence. • The Police Department will • APD conducted emphasis on city continue to improve the safety of parks using our bicycle officers WELLNESS city parks through directed patrols and CRT officers. Along with code and enforcement initiatives, additions,officers were able to creating a safer place for all provide resources and enforcement residents to visit and play. on campers • In order to develop a youthful • APD experience unprecedented • To help maintain a stable organization and plan for the tumover and continues to recruit workforce,APD will focus on SUSTAINABILITY future,the Police Department will new officers,while developing innovative ways to address develop and implement future leadership. recruitment and retention of staff. succession planning. • In order to improve the overall • APD applied for and received a wellness of officers,we will review grant to fund an Officer Wellness WELLNESS our current programs and research Coordinator position. APD is new innovative programs being seeking to turn this into a full time implemented across the county to position in the next budget cycle. improve the overall mental and physical wellness of police employees. • To help promote inclusiveness,the • APD has formed a recruiting team, department will examine our hiring assigned mentors to potential CELEBRATION practices,community based hires,as well as worked with the programs,and departmental DEI manager to examine our hiring operations. We will attempt to practices. identify areas of concern and implement changes to address them. 183 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Performance Measures — Police Department Auburn Crime Rankings In 2019,there was a decrease in crimes of approximately 17%when compared to the crime rate in 2015. The Auburn Police Department always strives to keep crimes to under a 2%increase. Crimes per 1,000 Citizens 125.0 100.0 96 2 95.6 91.8 90 2 90.0 88.0 75.0 50.0 25.0 2019 2020 2021 2022 2023 2024 Est Goal Goal Priority One Response Time in Minutes The Auburn Police Department continues to maintain an excellent response time to priority one calls (life threatening/serious bodily injury). We will strive to maintain a response time of less than four minutes to all serious incidents. Priority One Response Time (in Minutes) 6.00 5.00 4.48 4.39 4.15 4.06 4.05 4.00 4.00 3.00 2.00 1.00 2019 2020 2021 2022 2023 2024 Est Goal Goal Domestic Violence Incidents The City offers various programs that provide assistance to victims of domestic violence. A dedicated full time Domestic Violence detective works collaboratively with members of the prosecutor's office, domestic violence advocates and the victim's assistance programs to reduce the cycle of violence. We will continue to work with victims of domestic violence so that they feel comfortable in reporting these often unreported acts of violence. Domestic Violence Incidents 2,500 2,002 1,930 1,900 2,000 1 759 1,850 1,500 1,000 925 500 2019 2020 2021 2022 2023 2024 Est Goal Goal 184 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Department Budget 2022 2022 2023 2024 001.21 Police 2021 Actual Adjusted Budget Estimate Budget Budget Expenditures Salaries &Wages 15,538,936 17,967,169 17,924,200 18,103,778 18,695,420 Personnel Benefits 5,794,087 7,068,021 5,998,900 7,021,998 7,586,046 Supplies 319,273 316,300 316,300 323,100 421,240 Services &Charges 4,371,237 5,782,200 5,782,200 5,268,500 5,625,200 Capital Outlay - - - - - Interfund Payments For Service 3,401,667 3,422,960 3,422,960 4,789,300 4,873,400 DEPARTMENT TOTAL $29,425,200 $34,556,650 $33,444,560 $35,506,676 $37,201,306 2023-2024 New Requests: POL.0039 (page 304) Ongoing and One-Time funded with Reserves POL.0042 (page 305) Ongoing Department Employees 001 Police FTEs 2020 2021 2022 2023 2024 Police FTEs 140.00 139.00 139.00 139.00 139.00 TOTAL POLICE FTEs 140.00 139.00 139.00 139.00 139.00 Full Time Equivalent(FTE)Changes: -1.0 Effective in 2021,ended Police Supernumerary position number 2115-991.This position was originally activated via BA 1 in 2017 via Ordinance No.6636 as a Supernumerary Position so that the Citycould temporarily backfill for Police Officer who was on long-term loan to the Criminal Justice Training Commission (CJTC).The contract with CJTC expired in 2021 so this position was deactivated. 185 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget SPECIAL REVENUE FUNDS Special revenue funds account for the proceeds of specific revenue sources whose expenditures are legally restricted. The Police Department is responsible for the budget in the following special revenue fund. Fund 117 - The Drug Forfeiture Fund accounts for drug money that has been forfeited. The expenditure of funds is restricted to drug enforcement Fund Budget 2021 2022 2022 2023 2024 117 Drug Forfeiture Fund Adjusted Actual Budget Estimate Budget Budget Revenues Beginning Fund Balance-Undesignated 1,023,501 1,059,837 1,059,836 857,236 612,565 Charges for Services 22,882 18,000 10,000 18,000 18,000 Investment Income 1,823 5,000 8,000 5,000 5,000 Miscellaneous Revenue - - - - - Confiscated &Forfeited Property 441,890 125,000 125,000 125,000 125,000 Operating Transfer In - 6,000 - - - Total Revenues $ 1,498,048 $ 1,213,837 $ 1,202,836 $1,005,236 $ 760,565 Expenditures Salaries &Wages 143,719 172,002 156,000 173,662 177,588 Personnel Benefits 55,142 65,729 59,800 65,709 70,529 Supplies 48,409 38,200 38,200 66,200 69,200 Services &Charges 52,083 78,200 78,200 71,700 71,700 Intergovernmental 125,458 - - - - Interfund Payments For Service 13,400 13,400 13,400 15,400 15,900 Ending Fund Balance-Undesignated 1,059,836 846,306 857,236 612,565 355,648 Total Expenditures $ 1,498,048 $ 1,213,837 $ 1,202,836 $1,005,236 $ 760,565 186 To Table of Contents Director of Public Works Ingrid Gaub 145 F.T.E. -2023 & 149 F.T.E. -2024 Public Works Administrative Office Assistant Assistant I I Engineering Maintenance and Services Assistant Airport Operations Director/City Manager(3) Services General Engineer Manager Capital and Construction Street and Engineering Vegetation Manager(30) Manager(23) Senior Water Distribution Transportation and Operations Planner(3) Manager(23) Senior Sewer/Storm Traffic Drainage Engineer(6) Manager(26) Utilities Fleet/General Engineering Services Manager(10) Manager(13) Public Works GIS SCADA Manager(4) Technician Administrative Specialists (2) F.T.E. = Full Time Equivalent 187 To Table of Contents CITY JBUI-tN WASHINGTON 2023-2024 Biennial Budget Section IV: Operating Budget PUBLIC WORKS DEPARTMENT Mission Statement Public Works strives to foster and support the quality of life of the community and to promote vigorous economic development by providing reliable and safe public streets and utilities, and by the careful management of new infrastructure constructed by the City and for new development. Department Overview Public Works includes three service groups: Engineering Services, Maintenance and Operations Services, and the Auburn Municipal Airport. Engineering Services is functionally divided into four groups: Administrative, Capital & Construction, Transportation Planning & Management, and Utility Planning & Management. Maintenance & Operations Services is functionally divided into Administrative, Water Operations, Water Distribution, Storm Drainage, Sanitary Sewer, Streets, Vegetation Management, and Fleet/Central Stores. The Public Works Department is funded by a variety of different sources. The General Fund provides funding for Transportation Planning & Management Services, Streets, and Vegetation Management, and for a proportional share of Engineering Services related to transportation and development-related activity. The Public Works Department is mostly funded by the following special revenue and enterprise funds: Arterial Street Improvement (102), Local Street Preservation (103), and Arterial Street Preservation (105) special revenue funds; and the Water (430 & 460), Sanitary Sewer (431 & 461), Sewer/King County Metro (433), Storm Drainage (432 & 462), and Airport(435 &465) enterprise funds and the Equipment Rental (550 & 560) internal service fund. Engineering Services is responsible for several specific areas and duties, including: • Review, approval, and management of the construction of capital improvements for streets and utilities constructed by new development for public dedication and ownership; • Management of the City's public works capital improvement program for design, property acquisition, construction, and operations and maintenance of the City's infrastructure including utilities, public streets, and the airport. • Design, survey, and construction management services, and property and right-of-way records management; • Administering standards for all City-owned utility and street infrastructure improvements for development and land use throughout the City; and • Managing short- and long-term planning and assisting with operations for City-owned utilities (water, sewer, and storm drainage) and associated real property assets. Maintenance &Operations Services is responsible for several specific areas and duties, including: • Maintenance and operations of all utility systems: Water, Sewer, Storm Drainage • Maintenance of the street system • Management of vegetation for street and storm systems • Management of the City's fleet and equipment for all City departments • Management of Central Stores for equipment and material purchases for the department needs and needs of other departments. For information on the Airport services, see the Airport Fund overview. 189 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Continue to pursue at state and • Additional pavement data was • Plan and implement preservation regional levels new revenue collected in 2021 and analyzed in projects using the funding SUSTAINABILITY sources for the City's arterial 2022 to identify funding levels allocated by the City Council and street preservation.This may needed to achieve and sustain continue to seek and apply for potentially include a user fee- adequate pavement condition.The grants and partnerships to help based Street Maintenance Utility City Council formed an ad-hoc supplement the preservation or other options being considered committee that evaluated and programs regionally. recommended funding approaches to incorporate into the 2023-2024 budget. • With the City of Pacific,assess • Initial discussions with the City of • Finalize terms of annexation, the desire to complete a corporate Pacific staff occurred and prepare annexation SUSTAINABILITY boundary line adjustment along evaluation of the annexation terms documentation,process through the A Street SE Corridor for public started.An appraisal of the City of City Councils,and finalize. safety and continuity of Pacific owned parcel in the responsibility for the A Street SE annexation area was conducted. Corridor • Evaluate the traffic calming • A modified traffic calming program • Study,design,and construct the program to determine its was developed and implemented. first two rounds of the revised WELLNESS effectiveness and develop a The new program uses an area traffic calming program and SUSTAINABILITY revised program to address needs wide approach towards traffic evaluate the effectiveness of the in a sustainable,equitable,and calming and includes an revised program.Plan the 3rd cost effective way. evaluation of equity. round of the program Identify potential funding for the next 3- years of the program to replace the ARPA funds that will be spent by the end of 2024. • Continue improvements related to • City staff has participated in City Continue to participate in City the equity and inclusion goals of assessments,training,and other activities to identify opportunities CELEBRATION the City This includes review of efforts to understand potential for improved service to all processes and programs to sources of disparate treatment of customers and staff,especially remove barriers to service for all certain segments of the customers and staff from customers and continuing to population. In addition,equity disadvantaged groups for whom develop a diverse workforce. components have been included in service may be or may haw been new programs being developed or inadequate. in revisions of existing programs. In addition we are incorporating new hinng practices to encourage more diversity in the workforce. • Evaluate photo enforcement • Photo enforcement was evaluated • Track and report photo options to assist in addressing and discussed with City Council. enforcement effectiveness in WELLNESS traffic calming needs within the Request for Proposals was issued improving compliance.Evaluate City,and potentially look at and a vendor selected.City expanded use of photo additional state legislative actions Council approved vendor contract enforcement for speed that may benefit enforcement for school zone enforcement and enforcement outside of school resources to provide greater traffic program expected to be underway zones and discuss with City calming within the City. in Fall 2022.An equity evaluation Council for potential was used in the selection of implementation. camera locations. • Complete the major update to the SUSTAINABILITY Transportation Comprehensive ECONOMY Plan incorporating a multi-modal ENVIRONMENT level of service and equity SERVICE considerations into the plan. WELLNESS • Continue development of tools and • Historic bid price tool was • Finish developing a cost to processes related to the developed for staff to track histonc complete tool for automating SUSTAINABILITY management of the capital project bid item prices for developing cost project cost projections. Begin program including budget estimates Warning notifications enhancements for construction management,cost estimating and were added to individual pay items management,including tracking long term planning. when they reached the 75%paid and logging inspector daily amount. reports,inspector weekly reports, pay estimate field measurement sheets,and logging electronic truck tickets.Evaluate options for introducing Change Orders to the management tool. 190 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Performance Measures — Engineering Number of Public Work Projects Contracted This performance measure indicates the level of commitment by the City to improving it's public infrastructure and investment within the City. It can also indicate the level of construction activity occurring within the public right-of-way. Number of Projects Contracted 20 19 17 17 15 15 15 10 10 5 2019 2020 2021 2022 2023 2024 Est Goal Goal Number of Private Storm Systems Inspected The City is required by its National Pollutant Discharge Elimination System Phase 2 permit to complete inspections on private storm systems on an annual basis. This performance measure indicates the extent that these inspection are completed each year as it relates to the City's regulatory permit compliance. Number of Private Storm Systems Inspected 600 500 480 425 412 430 450 400 338 300 200 100 2019 2020 2021 2022 2023 2024 Est Goal Goal 191 To Table of Contents 2023-2024 Biennial Budaet Section IV: ODeratina Budget Arterial/Collector Pavement Condition Index(PCI) This performance measure reports on the average pavement condition index (PCI)of the City's arterial and collector streets. PCI is a 0 to 100 score that reflects the overall condition of roadway pavement. A PCI of 100 is brand new pavement and a PCI of 0 is a roadway where the pavement has turned into gravel and dirt. The most efficient approach towards prolonging the life of a roadway is to keep the PCI at 70 or above (considered to be"good condition")for as long as possible. Therefore, the goal of the City's arterial preservation program is to achieve and sustain an average PCI of 70. Number of Arterial/Collector Pavement Condition 10o Index (PCI) 80 70 70 63 61 61 60 60 40 20 0 2019 2020 2021 2022 2023 2024 Est Goal Goal Department Budget 2022 2022 2023 2024 001.32 Engineering 2021 Actual Adjusted Budget Estimate Budget Budget Expenditures Salaries &Wages 1,687,834 1,706,136 1,706,136 1,828,758 1,894,899 Personnel Benefits 772,436 865,189 865,189 876,264 952,896 Supplies 15,039 18,800 18,800 132,175 105,775 Services &Charges 410,726 862,960 862,960 1,107,995 1,083,825 Capital Outlay 86,793 - - - - Interfund Payments For Service 469,700 492,200 492,200 694,400 707,600 DEPARTMENT TOTAL $ 3,442,528 $ 3,945,285 $ 3,945,285 $4,639,592 $4,744,995 2023-2024 New Requests: ENG.0033 (page 280) One-Time funded with Fund Balance ENG.0034 (page 281) One-Time funded with Reserves ENG.0035 (page 282) One-Time funded with Fund Balance ENG.0038 (page 284) Ongoing 192 To Table of Contents 2023-2024 Biennial Budaet Section IV: Ooeratina Budget Department Employees 001 Engineering FTEs 2020 2021 2022 2023 2024 Engineering FTEs 55.00 55.00 55.00 56.00 56.00 TOTAL ENGINEERING FTEs 55.00 55.00 55.00 56.00 56.00 Full Time Equivalent(FTE)Changes: 1.0 FTE-Per the 2023-2024 Budget,this includes 1.0 FTE(Project Engineer)added in 2023 to the Engeering Division in Public Works Dept. The position will work with capital projects. 193 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget STREETS DIVISION Mission Statement The Streets Division's purpose is to provide a safe and efficient transportation system that serves the present and forecasted needs of the Auburn community. Department Overview The transportation system is managed by both the Street Division of Maintenance and Operations Services and the Transportation Division of Engineering Services within Public Works. The Streets Division has approximately 250 centerline miles of streets which is equivalent to over 633 lane miles of roadways to maintain made up of approximately 318 equivalent lane miles of arterial/collector streets and 315 equivalent lane miles of local streets. Some of the key maintenance duties include pavement patching, crack sealing, snow and ice removal, alley and shoulder grading, sidewalk maintenance and repair, street lighting, signs, and pavement markings. In addition, Maintenance and Operations Services is responsible for general vegetation management along streets where it is not the adjacent property owner's responsibility and storm drainage facilities within the City. Landscaped median islands are maintained by the Parks Department. *Equivalent Lane Mile = 1 Mile of 12-foot-wide pavement 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Utilize new equipment to address • We used new equipment to • Continue to research new safety issues in a more cost eliminate more than 400 trip equipment and techniques to WELLNESS effective and timely manner. hazards without the need to eliminate trip hazards in a more SUSTAINABILITY replace sidewalk panels. efficient way. • Continue to update inventory of • Street light inventory was updated • Continue to update inventory of new street light systems as they to reflect cobra-head style street new street light systems and SUSTAINABILITY come on line in our asset lights that were converted from additional existing street lights management system. standard fixtures to LED. that are converted to LED (downtown decorative and residential decorative style lights) as they come on line in our asset management system. • Obtain 75%completion of the • Over 94%of the Sign Shops • Obtain 100%completion of the Sign Shop Inventory in our asset inventory has been added to the Sign Shop Inventory in our asset SUSTAINABILITY database. database. database. • Continue improvements related to • City staff has participated in City • Continue improvements related to the equity and inclusion goals of assessments,training,and other the equity and inclusion goals of CELEBRATION the City. This includes review of efforts to understand potential the City. This includes review of our processes and programs to sources of disparate treatment of our processes and programs to remove barriers to service for all certain segments of the remove barriers to service for all customers and continuing to population. In addition we are customers and continuing to develop a diverse workforce. incorporating new hiring practices develop a diverse workforce. to encourage more diversity in the workforce. 194 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Performance Measures — Street Division Potholes Repaired within 24 Hours The Maintenance & Operations Department is responsible for the maintenance and repair of the potholes in the City. The City's goal is to have all potholes repaired within 24 hours of being notified to ensure safety and convenience for the public. Percentage of Potholes Repaired within 24 Hours 100% 96% 95% 92% 93% 92% 90% 88% 84% 80% 80% 80% 76% 2019 2020 2021 2022 2023 2024 Est Goal Goal Street Sign Reflectivity The City is responsible for the maintenance of Street Signs. Street Signs are checked for minimum reflectivty both in spring and fall. The retroreflectivity of an existing sign is assessed by a trained sign inspector conducting a visual inspection from a moving vehicle during nighttime conditions. Signs that are visually identified by the inspector to have retroreflectivity below the minimum levels are put on a list to be replaced. Percentage of Street Regulatory/Warning Signs Inspected 100% 100% 100% 100% 100% 100% 80% 60% 50% 40% 20% 0% 2019 2020 2021 2022 2023 2024 Est Goal Goal 195 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Department Budget 2022 2022 2023 2024 001.42 Streets 2021 Actual Adjusted Budget Estimate Budget Budget Expenditures Salaries &Wages 1,142,221 1,220,222 1,131,700 1,258,112 1,320,130 Personnel Benefits 631,731 675,062 619,800 690,407 742,009 Supplies 198,111 230,800 230,800 210,800 210,800 Services &Charges 1,112,573 1,168,970 1,168,970 1,552,500 1,625,900 Capital Outlay - - - - - Interfund Payments For Service 727,158 739,000 739,000 923,100 940,500 DEPARTMENT TOTAL $ 3,811,794 $ 4,034,054 $ 3,890,270 $4,634,919 $4,839,339 Department Employees 001 Streets FTEs 2020 2021 2022 2023 2024 Streets FTEs 21.00 21.00 23.00 23.00 23.00 TOTAL STREETs FTEs 21.00 21.00 23.00 23.00 23.00 Full Time Equivalent(FTE)Changes: 1.0 FTE-The 2019/2020 Adopted Budget included an additional Maintenance Worker position. 2.0 FTE's -Per Budget Amendment#4-2022,two Maintenance Worker positions were approved for the liter crew. These two positons are funded by the Solid Waste Fund. 196 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget SPECIAL REVENUE FUNDS Special revenue funds account for the proceeds of specific revenue sources whose expenditures are legally restricted. The Public Works Director is responsible for the budget in the following special revenue funds: Fund 102 - Arterial Street Fund, funded by transportation grants, traffic impact fees, a portion of the City's gas tax receipts, Public Works Trust Fund loans, as well as other funding sources for street capital construction projects. Beginning in 2023, any Transportation Benefit District Revenues not allocated to the 105 Fund may be used to fund arterial and collector system improvements within the 102 Fund. Fund 103 - Local Street Fund, created in 2005. The original funding source was property taxes, and from 2013 to 2018 the revenue was from sales tax on construction and from 2019 to 2022 the revenue was from real estate excise tax (REET) funds. The 2023-2024 budget re-allocates the 1 utility tax revenue previously restricted to funding the 105 Fund to become the primary revenue source for the 103 Fund. Fund 105—Arterial Street Preservation Fund, previously funded by a 1% utility tax that was adopted by Council in 2008 and restricted for arterial street repair and preservation projects. Beginning in 2023 this funding source was re-allocated to fund the 103 Fund. A new 1.5% City Utility tax was adopted in 2022 and starting in 2023 will provide funding restricted to the 105 Fund for arterial street repair and preservation projects. In addition, in 2022 Transportation Benefit District revenues generated by a 0.1% Sales and Use Tax was adopted and is used to complete annual funding of preservation projects. 197 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Continue to fund Lakeland Hills to • The Lakeland Route 497 • Look for other opportunities for Transit Center Shuttle and look for agreement was renewed and funding and partnership and to SUSTAINABILITY other opportunities for funding and extended until 2025 with an option create new shuttle routes within to create new shuttle routes within to renew for another 5 years Auburn. Auburn. beyond 2025. • Work with City Council to identify • The City Council formed an ad-hoc • Plan and implement preseration and implement a sustainable committee that evaluated and projects using the funding SUSTAINABILITY funding source for the local street recommended funding approaches allocated by the City Council. preservation program. to incorporate into the 2023-2024 budget.Staff provided presentations and information to support these efforts. • Develop and implement plan for • DMS signs were installed on 15th • Plan future locations for DMS usage of dynamic message signs Street NW and Lake Tapps signs and expand standard WELLNESS (DMS Signs)and for additional Parkway.Basic standard operating procedures. SUSTAINABILITY Intelligent Transportation Systems operating procedures were (ITS)improvements. developed. • Continue to seek partnership • Secured Sound Transit and King opportunities with Sound Transit to County Metro Funding and improve access to transit,speed proceeded with implementation of and reliability. three projects(Regional Growth Center Improvements,East Main WELLNESS Street/M Street SE Intersection Flashing Yellow Arrow Improvement, and Auburn Ave/2nd NE Pedestrian Crossing Improvements),that will improve access to transit and improve SUSTAINABILITY reliability • Complete comprehensive • Design and constructed the lead • Develop tool that provides utility coordination with street and other service line project that included and street condition information to SUSTAINABILITY utility projects to determine where significant local street preservation program managers to make the needs may overlap to obtain and water funds to realize coordination of street and utility efficiency in contracting,realize efficiencies in re-building or projects more efficient and economies of scale for projects, preserving roadways at the same effective and reduce impacts to the public time that water main replacements caused by construction were being constructed. • Continue to pursue and develop a • Continued Public Works • Continue to pursue and expand Partnership with the Muckleshoot Engineering coordination meetings the Partnership with the WELLNESS Indian Tribe(MIT)on transportation with MIT Transportation group Muckleshoot Indian Tribe(MIT)on SUSTAINABILITY improvements that haw mutual which led to developing and transportation improvements that benefit to MIT and the City executing a funding agreement haw mutual benefit to MIT and the that has MIT providing a funding City. contnbutron towards 2 City sidewalk projects and the City supporting the MIT trails masterplan project. • Continue improvements related to • City staff has participated in City • Continue to participate in City the equity and inclusion goals of assessments,training,and other activities to identify opportunities CELEBRATION the City. This includes review of efforts to understand potential for improved service to all our programs to remove barriers to sources of disparate treatment of customers and staff,especially service for all customers certain segments of the customers and staff from population. disadvantaged groups for whom service may be or may haw been inadequate. 198 To Table of Contents I 2023-2024 Biennial Budget Section IV: Operating Budget Fund Budget 2021 2022 2022 2024 102 Arterial Streets Adjusted 2023 Budget Actual Budget Estimate Budget Revenues Beginning Fund Balance 2,284,075 2,710,488 2,710,488 965,783 690,081 ROW Vacations 43,000 - - - - Federal Grants 1,483,087 2,551,208 2,164,823 1,125,000 2,061,850 State Grants 313,594 196,546 239,840 598,000 1,288,500 State Entitlements(Motor Vehicle Fuel Tax) 641,460 620,000 620,000 620,000 620,000 Other Transportation Fees 939,046 1,500,000 - - - Other Governmental Agencies 64,681 755,318 855,318 1,300,000 200,000 Investment Income 1,302 2,100 8,000 8,000 8,000 Developer Contributions - 300,000 332,500 125,000 Operating Transfers In 740,225 5,415,465 4,877,633 5,101,692 7,003,800 Total Revenues $ 6,510,471 $14,051,125 $11,476,102 $ 10,050,975 $11,997,231 Expenditures Salaries&Wages 374,076 291,400 291,400 - - Personnel Benefits 175,920 116,600 116,600 - - Services&Charges 171,269 720,000 720,000 190,000 195,000 Capital Outlay 2,805,304 11,652,168 9,119,919 8,936,994 11,540,000 Interfund Payments For Service 66,681 56,200 56,200 28,400 29,000 Debt Service Principal 197,376 197,400 197,400 197,400 197,400 Debt Service Interest 9,357 8,800 8,800 8,100 7,400 Ending Fund Balance 2,710,488 1,008,557 965,783 690,081 28,431 Total Expenditures $ 6,510,471 $14,051,125 $11,476,102 $ 10,050,975 $11,997,231 199 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Fund 103 - Local Street Fund, was created in 2005. The original funding source was property taxes, and from 2013 to 2018 the revenue was from sales tax on construction and from 2019 to 2022 the revenue was from real estate excise tax (REET) funds. The 2023-2024 budget re-allocates the 1% utility tax revenue previously restricted to funding the 105 Fund to become the primary revenue source for the 103 Fund Fund Budget 2021 2022 2022 2023 2024 103 Local Streets Adjusted Actual Budget Estimate Budget Budget Revenues Beginning Fund Balance 3,288,572 3,332,074 3,332,074 1,932,689 2,494,389 Utility Taxes - - - 2,347,200 2,380,200 Investment Income 3,341 10,500 10,500 15,800 15,900 Transfer In-from REET1 &REET2 1,414,844 1,500,000 1,500,000 - - Transfer In-ARPA - 636,866 551,866 85,000 - Transfer In-from W/S/SWM Utility 150,000 935,156 150,000 150,000 150,000 Total Revenues $ 4,856,757 $ 6,414,596 $ 5,544,440 $4,530,689 $5,040,489 Expenditures Salaries&Wages 67,797 106,100 106,100 - - Personnel Benefits 31,950 42,400 42,400 - - Services &Charges - 700 700 - - Capital Outlay 1,411,981 4,124,057 3,448,751 2,035,000 1,950,000 Interfund Payments For Service 12,955 13,800 13,800 1,300 1,300 Ending Fund Balance 3,332,074 2,127,539 1,932,689 2,494,389 3,089,189 Total Expenditures $ 4,856,757 $ 6,414,596 $ 5,544,440 $4,530,689 $5,040,489 200 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Fund 105 - Arterial Street Preservation Fund, previously funded by a 1% utility tax that was adopted by Council in 2008 and restricted for arterial street repair and preservation projects. Beginning in 2023 this funding source was re-allocated to fund the 103 Fund. A new 1.5% City Utility tax was adopted in 2022 and starting in 2023 will provide funding restricted to the 105 Fund for arterial street repair and preservation projects. In addition, in 2022 Transportation Benefit District revenues generated by a 0.1% Sales and Use Tax was adopted and is used to complete annual funding of preservation projects. Fund Budget 105 Arterial Street 2021 2022 2022 2023 2024 Preservation Actual Adjusted Estimate Budget Budget Budget Revenues Beginning Fund Balance 3,385,926 3,133,696 3,133,696 2,699,358 2,641,130 Sales Tax(0.1%) - - - 1,600,000 2,100,000 Utility Taxes 2,096,510 2,047,400 2,047,400 1,287,500 1,334,300 Federal Grants 1,013,817 1,736,394 - 1,118,272 750,000 State Grants 162,769 2,139,857 1,928,004 - - Investment Income 2,742 11,400 11,400 22,000 18,800 Miscellaneous Revenue - 258,770 258,770 14,000 - Operating Transfer In 437,946 - - - - Total Revenues $ 7,099,710 $ 9,327,517 $ 7,379,270 $ 6,741,130 $ 6,844,230 Expenditures Salaries &Wages 331,112 122,000 122,000 - - Personnel Benefits 149,895 48,800 48,800 - - Services &Charges 22,365 150,000 150,000 400,000 400,000 Capital Outlay 3,394,141 7,336,585 4,174,112 3,700,000 4,850,000 Transfer Out 68,500 185,000 185,000 - - Ending Fund Balance 3,133,696 1,485,132 2,699,358 2,641,130 1,594,230 Total Expenditures $ 7,099,710 $ 9,327,517 $ 7,379,270 $ 6,741,130 $ 6,844,230 2023-2024 New Requests: ENG.0036 (page 295) Fund Balance 201 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget WATER UTILITY Mission Statement Provide for the efficient, environmentally sound, and safe management of the existing and future water system within Auburn's service area. Department Overview The Water Utility is responsible for providing potable water to Auburn's customers that meets or exceeds the regulations and recognized standards of today and into the future by efficiently administering, testing, operating, and maintaining the water supply system. The water is supplied from wells and springs within the City, with additional supply available from the regional surface water system for emergencies and for future growth in water demands beyond 2030. The primary responsibility of the Water Utility is implementing the policies and projects in the Comprehensive Water Plan. The utility will also continue to enhance its customer service through public education and information. 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Complete construction of the Coal • Design and permitting will be • Complete construction of the Coal Creek Springs Transmission Main complete in 2022. Creek Springs Transmission Main SUSTAINABILITY Replacement project Replacement project. • Complete water rights evaluation • Phase 1 of the Mitigation Plan • Complete Phases 2 and 3 of the and develop a plan for water rights was submitted to Ecology in 2021 water right application Mitigation SUSTAINABILITY transfer. Plan by 2024. • Complete construction of the • Construction began in 2021 and Academy Pump Station#1 will be complete in 2022. SUSTAINABILITY Replacement. • Complete Lead Seance Line • Construction began in 2021 and SUSTAINABILITY Replacement program. will be complete in 2022. WELLNESS • Complete Deduct Meter • Phase 2 was completed in 2021 Replacement program. The final phase will be complete in SUSTAINABILITY 2022. • Complete filing for an extension of • Comprehensive Water System the required Comprehensive Water Plan Limited Updated was Plan update by May 2022. submitted to Washington Department of Health(DOH)in SUSTAINABILITY August 2021.DOH approved plan ENVIRONMENT update December 2021 and extended plan approval until May 2026. 202 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Replace existing water sample • 10 new sample stations were • Complete replacement of existing SUSTAINABILITY locations with new sampling installed in 2022 and added to the water sample locations with new WELLNESS stands. Coliform Monitoring Plan. sample stands • Continue improvements related to • City staff has participated in City • Review existing policies during the the equity and inclusion goals of assessments,training,and other water comprehensive plan update CELEBRATION the City. This includes review of efforts to understand potential and revise as needed to ensure our processes and programs to sources of disparate treatment of policies are equitable. remove bamers to service for all certain segments of the customers and continuing to population. In addition we are develop a diverse work force. incorporating new hinng practices to encourage more diversity in the workforce. • Implement design and • 74%of bond funds were spent by • Complete the implementation of construction of projects funded by the end of 2021.Most projects will the remaining 2020 revenue bond SUSTAINABILITY 2020 revenue bond issuance. finish construction in 2022,with funded projects the remaining finishing in 2023. • Complete Comprehensive Water System Plan update by December SUSTAINABILITY 2024 and receive DOH approval by ECONOMY June 2024. ENVIRONMENT SERVICE WELLNESS • Complete hydrogeologic SUSTAINABILITY assessment and investigation of ENVIRONMENT Coal Creek Springs and develop a plan to utilize the full water nght. • Complete inventory of service line SUSTAINABILITY materials on both the public and SERVICE private side of the line according to the revised Lead and Copper Rule requirements.Make inventory available to the public by October 2024. 203 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Performance Measures —Water Fund System Losses A program was developed to minimize losses in the system which includes leak detection and meter testing/replacement. System loss is the amount of water produced less the amount of water sold or authorized for beneficial use System Losses (Percent of Production) 9.0% b.2% 8.0% 7.0% 6.9% 6.8% 7.0% 1/96 6.0% 5.0% 4.0% 3.0% 2.0% 1.0% 0.0% 2019 2020 2021 2022 2023 2024 Est Goal Goal Customer Service Complaints per 1,000 Customer Accounts This indicator measures the complaint rates experienced by the utility, with individual quantification of those related to customer service and those related to core utility services. This measure is expressed as complaints per 1,000 customer accounts. Customer Service Complaints per 1,000 Customer Accounts 4.2 4 3.9 3.5 3.3 3 3 3 2 1 0 2019 2020 2021 2022 2023 2024 Est Goal Goal Residential Consumption One of the major goals for the water conservation program is to reduce water consumption per service connection through public education,technical assistance,system measures and incentives. Consumption-Gallons/Day per Residential Connection 300 250 200 y C 1/b 'ii5 1i5 158 150 100 50 2019 2020 2021 2022 2023 2024 Est Goal Goal 204 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2023 - 2024 Working Capital Budget 2022 430 Water 2021 Adjusted 2022 2023 2024 (includes 460 Water-Capital) Actual Budget Estimate Budget Budget OPERATING FUND: OPERATING REVENUES 343.400 Water Sales 15,748,210 16,813,640 16,288,400 17,250,000 18,700,000 343.401-900 Other Charges for Service 131,590 181,010 196,500 183,410 183,410 361.110-119 Interest Earnings 21,363 73,400 47,300 50,000 50,000 362.500 Rents,Leases and Concessions 5,623 30,000 31,200 30,000 30,000 Other Miscellaneous Revenue 1,384,330 3,395,000 765,300 3,000,000 - TOTAL OPERATING REVENUES $ 17,291,116 $ 20,493,050 $ 17,328,700 $20,513,410 $18,963,410 OPERATING EXPENDITURES 534.000.10 Salaries&Wages 2,518,963 2,982,226 2,700,000 3,013,021 3,143,810 534.000.20 Benefits 438,570 1,573,588 1,300,000 1,517,608 1,633,579 534.000.30 Supplies 302,704 359,850 359,400 388,825 388,925 534.000.40 Services&Charges 3,916,931 5,764,730 4,500,000 5,443,860 5,899,640 597.100.55 Operating Transfers Out to Capital Subfund 12,476,178 9,233,438 8,178,310 8,934,810 4,934,810 597.100.55 Other Operating Transfers Out 119,472 272,500 272,500 153,066 156,985 548.000.60 Capital 2,504 - - - 590.100.75 Debt Service Principal 1,746,754 1,648,600 1,648,600 1,546,900 1,628,400 534.000.83 Debt Service Interest 663,857 745,400 745,400 928,800 844,800 590.100.05 Net Increase in Restricted Assets 2,251,617 - - - - 534.000.90 Interfund Payments for Service 1,875,793 2,023,350 2,023,350 2,559,100 2,611,800 TOTAL OPERATING EXPENDITURES $ 26,313,343 $ 24,603,682 $ 21,727,560 $24,485,990 $21,242,749 REVENUES LESS EXPENDITURES $ (9,022,227) $ (4,110,632) $ (4,398,860) $(3,972,580) $(2,279,339) BEGINNING WORKING CAPITAL-January1 23,631,719 14,609,492 14,609,492 10,210,632 6,238,052 ENDING WORKING CAPITAL-December 31 14,609,491 10,498,860 10,210,632 6,238,052 3,958,713 NET CHANGE IN WORKING CAPITAL(*) $ (9,022,227) $ (4,110,632) $ (4,398,860) $(3,972,580) $(2,279,339) CAPITAL FUND: CAPITAL REVENUES 333.970 Indirect Fed Grants-US Dept of Homeland - 257,150 257,150 941,813 - 334.018 State Grants-Military Dept - 42,850 42,850 206,969 - 361.110 Investment Income 1,427 18,500 10,000 18,500 18,500 361.369 Miscellaneous Revenue 16,346 - - - 379.100 Developer Contributions - - - - 396.101 Capital-System Development 690,769 983,200 650,000 650,000 650,000 397.* Operating Transfers in from Operations 12,476,178 9,233,438 8,178,310 8,934,810 4,934,810 397.* Other Operating Transfers In - (349,094) 272,500 - - 390-399 Other Sources 4,665,340 - - - TOTAL CAPITAL REVENUES $ 17,850,060 $ 10,186,044 $ 9,410,810 $10,752,092 $ 5,603,310 CAPITAL EXPENDITURES 590.100.10 Salaries&Wages 258,225 500,000 500,000 - - 590.100.20 Benefits 121,829 200,000 200,000 - - 590.100.40 Services&Charges 148 22,300 22,300 - - 590.100.6 Construction Projects 6,667,524 14,957,874 12,186,873 13,041,560 6,176,810 590.100 05 Net Change in Restricted Assets 4,386,578 - - - - 590.100.55 Operating Transfers Out - - - - - TOTAL CAPITAL EXPENDITURES $ 11,434,303 $ 15,680,174 $ 12,909,173 $13,041,560 $ 6,176,810 BEGINNING WORKING CAPITAL-January1 404,282 6,820,039 6,820,039 3,321,676 1,032,208 ENDING WORKING CAPITAL-December 31 6,820,039 1,325,909 3,321,676 1,032,208 458,708 NET CHANGE IN WORKING CAPITAL(*) $ 6,415,757 $ (5,494,130) $ (3,498,363) $(2,289,468) $ (573,500) Total Change in Working Capital $ (2,606,471) $ (9,604,762) $ (7,897,223) $(6,262,048) $(2,852,839) (*) Working Capital=Current Assets minus Current Liabilities 205 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Department Employees 430 Water FTEs 2020 2021 2022 2023 2024 Water FTEs 23.00 23.00 24.00 24.00 24.00 TOTAL WATER FTEs 23.00 23.00 24.00 24.00 24.00 Full Time Equivalent(FTE) 1.0 FTE-Effective in January 2022 per BAl Ml-2022,a GIS Technician position was authorized. 206 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget SEWER UTILITY Mission Statement Provide for efficient, environmentally sound, and safe management of the existing and future sanitary sewer waste needs of the City of Auburn. Department Overview Some of the key administrative and engineering duties include comprehensive system planning, interaction with and regulation of development, implementing capital improvement projects, asset management, and system budget management. Operational duties include general system maintenance, minor repair and construction, and day-to-day operation. The City is responsible for the collection and transmission of effluent to King County trunk lines. Auburn contracts with King County for effluent treatment and disposal. 2021-2022 Progress Towards Major Goals Strategic Goals _ 2021-2022 Goals _ for 2023-2024 _ Goal • Verify/update all available • Prepared specific objectives for • Complete data verification/update installation dates,record drawing our asset inventory effort and for the assets in 50%of the City's SUSTAINABILITY references,and materials for the completed one test quarter quarter sections. system's sewer manholes and section. Began coordination sewer mains. efforts with new PW GIS Group • Using the results of two wet • Completed two seasons of flow • Incorporate the results of City and seasons of flow monitoring, monitoring and identified several King County flow monitoring into ENVIRONMENT identify basins with the highest I/I areas of higher I/I. the update of the sewer hydraulic and conduct field investigations to model,and identify and adopt I/I identify conditions that may be reduction strategies as part of the contributing to I/I Comprehensive Sewer Plan update. • Initiate the 2021 Repair and • The 2021 Repair and Rehabilitation project. Rehabilitation project was SUSTAINABILITY completed in 2022. • Prepare growth projections and • Provided flow monitoring data and • Incorporate updated model results update hydraulic modeling for updated sewer system data to and resulting plans for capacity SUSTAINABILITY update to the Comprehensive Plan consultant and worked with improvements and expansion into ECONOMY for completion and approval in Community Development to the Comprehensive Sewer Plan. 2024. provide growth projections to enable future hydraulic modeling. • Increase education and outreach • Maintained current,primarily • Increase education and outreach of the Fats,Oils,and Grease reactive,level of outreach, of the Fats,Oils,and Grease ENVIRONMENT (FOG)Program to reduce (FOG)Program and increase SUSTAINABILITY backups,trouble lines,and enforcement of grease interceptor maintenance needs cleaning requirements to reduce backups,trouble lines,and maintenance needs 207 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Continue to engage with King • While City staff has remained • Continue to engage with King County,component agencies,City engaged with County Staff in County,component agencies,City ENVIRONMENT staff,and elected leaders to many areas including progress staff,and elected leaders to SERVICE negotiate a new agreement for towards the County's Clean Water negotiate a new agreement for SUSTAINABILITY sewage disposal. Plan,progress toward an updated sewage disposal. sewage disposal agreement has been slow. • Complete comprehensive • City staff has been proactive in • Upgrade the sewer asset coordination with street and other identifying where opportunities inventory,condition assessment, SUSTAINABILITY utility projects to determine where exist to combine street and utility and asset replacement planning to needs may overlap to obtain improvements help the City's efforts to maximize efficiency in contracting,realize the efficiency of project planning economy's of scale for projects, and execution. and reduce impacts to the public by construction. • Continue improvements related to • City staff has participated in City • Continue to participate in City the equity and inclusion goals of assessments,training,and other activities to identify opportunities CELEBRATION the City. This includes review of efforts to understand potential for improved service to all our processes and programs to sources of disparate treatment of customers and staff,especially remove barriers to service for all certain segments of the customers and staff from customers and continuing to population. In addition we are disadvantaged groups for whom develop a diverse workforce. incorporating new hinng practices seance may be or may have been to encourage more diversity in the inadequate. workforce. • • Complete the replacement of the Rainier Ridge Sewer Pump Station SUSTAINABILITY to increase reliability, maintainability,and capacity of the station. • • Complete the update to the Comprehensive Sewer Plan which SUSTAINABILITY will guide the operation of the ECONOMY Utility for the next 6-10 years ENVIRONMENT SERVICE WELLNESS 208 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Performance Measures — Sewer Fund Linear Feet of Sanitary Sewer Pipe Cleaned Pipe cleaning is conducted using a high-pressure sewer jet to scour& remove debris from the inside of the pipelines to prevent blockages. Linear Feet Cleaned (Thousands of Feet) 250 210 220 201 195 200 148 150 120 100 50 0 2019 2020 2021 2022 2023 2024 Est Goal Goal Linear Feet of Sanitary Sewer Remotely Inspected Routine inspections and spot repairs of sewer pipe should result in fewer major repairs and reduce incidents of back-ups or other major problems. Remote inspection provides the important information that determines capital projects in the following year. Linear Feet Remotely Inspected (Thousands of Feet) 250 214 200 180 160 - 150 145 124 112 100 50 0 2019 2020 2021 2022 2023 2024 Est Goal Goal Manhole Inspections Inspection of manholes gives a quick visual observation of the sewer system function. By increasing inspections potential sewer blockages,infiltration&inflow and surcharging can be observed Manhole Inspections 2,000 1,500 1,402 1,400 1,500 1,500 1,000 952 857 . 500 - 0 2019 2020 2021 2022 2023 2024 Est Goal Goal 209 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2023-2024 Working Capital Budget 431 Sewer 2022 (includes 461 Sewer-Capital) 2021 Adjusted 2022 Actual Budget Estimate 2023 Budget 2024 Budget OPERATING FUND: OPERATING REVENUES 343.500 City Sewer Service 9,041,362 9,772,980 9,291,800 9,392,100 9,475,000 343501-540 Other Charges for Service 1,213 139,500 145,700 140,000 140,000 361.110-118 Interest Earnings 8,425 80,400 27,500 41,100 46,700 Other Miscellaneous Revenue 465,625 - 23,500 - - TOTAL OPERATING REVENUES 9,516,625 9,992,880 9,488,500 9,573,200 9,661,700 I OPERATING EXPENDITURES 535.000.10 Salaries&Wages 1,558,563 1,782,483 1,782,400 1,877,435 1,975,905 535000.20 Benefits 305,763 938,653 938,600 935,668 1,018,958 535.000.30 Supplies 106,063 166,050 138,150 201,025 202,495 535 000.40 Services&Charges 3,713,110 4,374,930 4,274,300 4,879,305 5,114,935 597.100.55 Operating Transfers Out to Capital Subfund - - - - - 597100.55 Other Operating Transfers Out 91,086 586,095 237,000 275,568 157,804 590.100.75 Debt Service Principal 532,534 457,100 457,100 543,800 557,300 535 100.83 Debt Service Interest 72,545 96,500 96,500 126,200 112,100 590.100.05 Net Increase in Restricted Assets 959,000 - - - - 535.000.90 Interfund Payments for Service 1,527,438 1,629,750 1,629,750 1,507,700 1,536,700 TOTAL OPERATING EXPENDITURES 8,868,627 10,031,561 9,553,800 10,346,701 10,676,197 I REVENUES LESS EXPENDITURES 647,998 (38,681) (65,300) (773,501) (1,014,497) BEGINNING WORKING CAPITAL-January1 8,717,297 9,365,295 9,365,295 9,299,995 8,526,494 ENDING WORKING CAPITAL-December 31 9,365,295 9,326,614 9,299,995 8,526,494 7,511,997 NET CHANGE IN WORKING CAPITAL(") 647,998 (38,681) (65,300) (773,501) (1,014,497)1 CAPITAL FUND: CAPITAL REVENUES 361.110 Investment Income 12,227 52,200 52,200 52,200 396 101 Capital-System Development 396,347 703,400 242,000 325,000 325,000 397.100 Operating Transfers in from Operations - - - - 397 100 Other Operating Transfers In - - - - 396.102 Capital-Assess/Area 2,257,393 - - - 361/396/399 Other Revenues (420,142) - - - TOTAL CAPITAL REVENUES 2,245,826 755,600 242,000 377,200 377,200 I CAPITAL EXPENDITURES 590.100.10 Salaries&Wages 126,994 271,400 271,400 - - 590 100.20 Benefits 58,212 108,600 108,600 - - 590.100.40 Services&Charges 1,180 16,900 16,900 - - 590 100.60 Construction Projects 1,408,634 6,384,347 2,550,000 5,992,500 1,344,000 590.100.05 Net Change in Restricted Assets 2,240,110 - - - 597 100.55 Operating Transfers Out - - - - TOTAL CAPITAL EXPENDITURES 3,835,130 6,781,247 2,946,900 5,992,500 1,344,000 I BEGINNING WORKING CAPITAL-January1 12,981,761 11,392,457 11,392,457 8,687,557 3,072,257 ENDING WORKING CAPITAL-December 31 11,392,457 5,366,810 8,687,557 3,072,257 2,105,457 NET CHANGE IN WORKING CAPITAL(") (1,589,304) (6,025,647) (2,704,900) (5,615,300) (966,800)1 Total Change in Working Capital (941,306) (6,064,328) (2,770,200) (6,388,801) (1,981,297)1 (") Working Capital=Current Assets minus Current Liabilities 2023-2024 New Requests: SWR.0006 (page 315) One-Time Fund Balance SWR.0005 (page 314) Ongoing ENG.0040 (page 285) Ongoing 210 To Table of Contents 2023-2024 Biennial Budaet Section IV: ODeratina Budget Department Employees 431 Sewer FTEs 2020 2021 2022 2023 2024 Sewer FTEs 10.00 10.00 10.00 11.00 12.00 TOTAL SEWER FTEs 10.00 10.00 10.00 11.00 12.00 Full Time Equivalent(FTE)Changes: 1.0 FTE-Per the 2023-2024 Budget,this includes 1.0 FTE(Water Resource Technician)added in 2024 to the Sewer and Storm Utility Division in Public Works Dept. 1.0 FTE-Per the 2023-2024 Budget,this includes 1.0 FTE(Maintenance Worker I-CDL Sewer)added in 2023 to the Sewer Division in Public Works Dept. 211 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget STORM UTILITY Mission Statement Provide environmentally sound and effective management of the surface and shallow ground water in the City of Auburn for the protection and welfare of the public. Department Overview The Storm Utility's engineering duties include comprehensive system planning, compliance with the requirements of the Western Washington Phase II Municipal Stormwater Permit under the National Pollutant Discharge Elimination System (NPDES) regulations, review of development applications, conception and implementation of capital improvement projects, and system budget management. Key operational duties include general system maintenance, minor repair and construction, and day- to-day operations. The City is responsible for the collection, transmission, treatment, and disposal of surface waters to Mill Creek and the Green and White rivers. 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Complete the 9-year program to • Due to staff tumover,the program • Maintain,modify and add new map and document the attributes completion took longer than storm attributes as needed to SUSTAINABILITY of the City's storm drainage anticipated but the initial inventory keep the system current. assets by mid-2021. has now been completed. • Continue implementation of the • Completed preliminary • Continue to develop and ditch maintenance program. development of the ditch implement the ditch maintenance SUSTAINABILITY maintenance program using asset program for those ditch segments ENVIRONMENT management tools to determine determined to be the highest the highest priority ditch pnonty to eliminate potential segments. impacts to the storm system. • Complete comprehensive • Comprehensive coordination • Continue the coordination with coordination with street and other occurs during budget preparation, street and utility projects to obtain SUSTAINABILITY utility projects to determine where ongoing and routine capital project efficiency in contracting and needs may overlap to obtain meetings to ensure that economies of scale. efficiency in contracting,realize overlapping needs are realized to economies of scale for projects, ensure efficient planning and and reduce impacts to the public. implementation of projects. • Continue remote learning and • Remote learning and outreach WELLNESS outreach for school program and were discontinued in 2021 business pollution prevention following a normal resumption of program until normal operations activities. resume after the COVID-19 pandemic. 212 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Develop and implement a Source • Draft code and a business • Begin implementation of the ENVIRONMENT Control Business Inspection inventory have been prepared. Source Control Business Program by adopting an ordinance Inspection Program required by to require use of Source Control the National Pollutant Discharge Best Management Practices for Elimination System permit. existing businesses and land use activities,develop a business inventory,prepare inspection standard operating procedures and train staff. • Continue improvements related to • City staff has participated in City • Continue to participate in City the equity and inclusion goals of assessments,training,and other activities to identify opportunities CELEBRATION the City.This includes review of efforts to understand potential for improved service to all our processes and programs to sources of disparate treatment of customers and staff,especially remove barriers to service for all certain segments of the customers and staff from customers and continuing to population. In addition we are disadvantaged groups for whom develop a diverse workforce. incorporating new hiring practices service may be or may have been to encourage more diversity in the workforce. • Complete the update to the SUSTAINABILITY Comprehensive Storm Drainage ECONOMY Plan which will guide the operation ENVIRONMENT of the Utility for the next 6-10 SERVICE years. WELLNESS • Prepare growth projections and • The hydraulic model has been • Continue to utilize the existing update hydraulic modeling for updated as needed to support hydraulic models to support the SUSTAINABILITY update to the Comprehensive Plan individual capital projects. Comprehensive Plan and individual for completion and approval in Examples include the North projects as required to ensure 2024. Airport Area Storm Improvements, proper sizing of facilities. Riverwalk Drive SE Non-Motorized Improvement project and the Regional Growth Center Access project. 213 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Performance Measures —Storm Drainage Fund Tons of Debris Hauled This perfornance measure tracks the National Pollutant Discharge Elimination System (NPDES)requirement to inspect and clean, as necessary,all catch basins within the City every two years. The 2023 and 2024 goals are based on the annual average required to meet NPDES permit conditions. Tons of Debris Hauled 1,500 1,400 1,320 1,216 1,225 1,250 1,000 500 467 2019 2020 2021 2022 2023 2024 Est Goal Goal Percentage of Storm Drainage Ponds Maintained Per Year This performance measure reflects the prioritization of storm work forces required to meet NPDES requirements for required inspection and maintenance of public storm ponds during the permit cycle,including vegetation removal as needed. Percentage of Ponds Maintained Per Year 100% 98% 98% 96% 94% 93% 92% 92% 90% 90% 89% 88% • 86% 84% 2020 2021 2022 2023 2024 Est Goal Goal Catch Basin Inspection The NPDES permit requires the inspection of all catch basins within the City every two years. The 2023 and 2024 goals are based on the anticipated annual average required to meet permit conditions. Catch Basin Inspection 6,394 6,000 5,871 4,950 5,250 5,300 4,000 3,465 2,000 2019 2020 2021 2022 2023 2024 Est Goal Goal 214 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2023 - 2024 Working Capital Budget 2022 432 Storm Drainage 2021 Adjusted 2022 (includes 462 Storm Drainage-Capital) Actual Budget Estimate 2023 Budget 2024 Budget OPERATING FUND: OPERATING REVENUES 343.830 Storm Service Charge 10,507,427 10,706,170 10,802,500 10,891,700 10,962,800 343.831-840 Other Charges for Service 84,463 155,200 164,100 155,200 155,200 361.110-119 Interest Earnings 10,471 90,500 38,700 40,700 42,700 Other Miscellaneous Revenue 717,359 - 17,200 - - I TOTAL OPERATING REVENUES $ 11,319,720 $ 10,951,870 $11,022,500 $11,087,600 $11,160,700 OPERATING EXPENDITURES 535 000.10 Salaries&Wages 2,573,240 2,850,129 2,850,100 2,912,987 3,091,111 535.000.20 Benefits 532,487 1,473,432 1,473,400 1,465,237 1,612,599 535.00030 Supplies 82,159 82,050 82,000 91,025 93,255 535.000 40 Services&Charges 2,025,044 2,598,370 2,598,300 2,675,245 2,706,945 597.100 55 Operating Transfers Out to Capital Subfund - - - - 7,000,000 597.100.55 Other Operating Transfers Out 155,972 660,095 311,000 372,638 233,436 590.100 72 Debt Service Principal 426,973 363,700 363,700 446,800 466,500 535.100 83 Debt Seance Interest 152,526 173,700 173,700 213,100 193,100 590.100.05 Net Increase in Restricted Assets 1,509,965 - - - - 535.000 90 Interfund Payments for Service 2,045,985 2,135,300 2,135,300 2,552,600 2,567,500 I TOTAL OPERATING EXPENDITURES $ 9,504,350 $ 10,336,776 $ 9,987,500 $10,729,632 $17,964,446 REVENUES LESS EXPENDITURES $ 1,815,370 $ 615,094 $ 1,035,000 $ 357,968 $ (6,803,746) BEGINNING WORKING CAPITAL-January 1 10,107,355 11,922,725 11,922,725 12,957,725 13,315,693 ENDING WORKING CAPITAL-December 31 11,922,725 12,537,819 12,957,725 13,315,693 6,511,947 I NET CHANGE IN WORKING CAPITAL(*) $ 1,815,370 $ 615,094 $ 1,035,000 $ 357,968 $ (6,803,746) CAPITAL FUND: CAPITAL REVENUES 361 110 Investment Income 17,559 36,200 36,200 36,200 396 101 Capital-System Development 888,291 526,600 266,200 500,000 500,000 396.104 Capital-Outside Devi 4,476,672 - - - 397 100 Operating Transfers in from Operations - - - 7,000,000 397.100 Other Operating Transfers In - - - - 377.020 Interlocal Grants 96,640 - - - 361/396/399 Other Revenues (62,670) - - - I TOTAL CAPITAL REVENUES $ 5,416,491 $ 562,800 $ 266,200 $ 536,200 $ 7,536,200 CAPITAL EXPENDITURES 590.100.10 Salaries&Wages 147,233 221,400 221,400 - - 590.100.20 Benefits 68,022 88,600 88,600 - - 590.100.40 Services&Charges 1,023 12,800 12,800 - - 590.100.60 Construction Projects 937,157 7,542,324 3,904,000 6,713,394 8,065,000 590.100.05 Net Change in Restricted Assets 4,476,672 - - - 590.100.55 Operating Transfers Out - - - - TOTAL CAPITAL EXPENDITURES $ 5,630,106 $ 7,865,124 $ 4,226,800 $ 6,713,394 $ 8,065,000 BEGINNING WORKING CAPITAL-January1 11,918,657 11,705,042 11,705,042 7,744,442 1,567,248 ENDING WORKING CAPITAL-December 31 11,705,042 4,402,718 7,744,442 1,567,248 1,038,448 NET CHANGE IN WORKING CAPITAL(*) $ (213,615) $ (7,302,324) $ (3,960,600) $ (6,177,194) $ (528,800) Total Change in Working Capital $ 1,601,756 $ (6,687,230) $ (2,925,600) $ (5,819,226) $ (7,332,546) (*) Working Capital=Current Assets minus Current Liabilities 2023-2024 New Requests: STM.0009 (page 313) One-Time Fund Balance STM.0008 (page 312) Ongoing 215 To Table of Contents 2023-2024 Biennial Budaet Section IV: ODeratina Budget Department Employees 432 Storm FTEs 2020 2021 2022 2023 2024 Storm FTEs 12.00 12.00 12.00 14.00 14.00 TOTAL STORM FTEs 12.00 12.00 12.00 14.00 14.00 Full Time Equivalent(FTE)Changes: 2.0 FTE's -Per the 2023-2024 budget,this includes 2.0 FTEs (Maint.Worker I-CDL Vegetation)added in 2023 to Street&Vegetation Division in Public Works Dept. 216 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget SEWER METRO UTILITY Department Overview The City of Auburn contracts with King County's Wastewater Treatment Division (WTD) for sewage treatment and disposal. The City pays King County for these services based on the County's monthly sewer rate and the number of customers served; the cost is then passed directly on to consumers. In 2013, the Sewer Metro Utility Fund was created in an effort to track these revenues and expenditures separately from the City-owned and operated Sewer utility. Fund Budget 2022 433 Sewer Metro 2021 Adjusted 2022 2023 2024 Actual Budget Estimate Budget Budget OPERATING FUND: OPERATING REVENUES 343.501-531 Metro Service Charge 18,040,260 20,186,200 18,836,500 20,154,200 21,507,500 343.532 Metro Industrial Charge 319,725 810,200 422,200 443,400 465,500 361.110 Interest Earnings 588 16,300 3,000 16,300 16,300 TOTAL OPERATING REVENUES $ 18,360,573 $ 21,012,700 $ 19,261,700 $20,613,900 $21,989,300 OPERATING EXPENDITURES 535.800.40 Services&Charges 17,485,161 21,008,800 19,646,700 20,586,400 21,961,800 TOTAL OPERATING EXPENDITURES $ 17,485,161 $ 21,008,800 $ 19,646,700 $20,586,400 $21,961,800 REVENUES LESS EXPENDITURES $ 875,412 $ 3,900 $ (385,000) $ 27,500 $ 27,500 BEGINNING WORKING CAPITAL-January1 2,837,722 3,713,134 3,713,134 3,328,134 3,355,634 ENDING WORKING CAPITAL-December 31 3,713,134 3,717,034 3,328,134 3,355,634 3,383,134 I NET CHANGE IN WORKING CAPITAL(*) $ 875,412 $ 3,900 $ (385,000) $ 27,500 $ 27,500 (*) Working Capital=Current Assets minus Current Liabilities 217 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget AIRPORT FUND Vision Provide our community superior aviation facilities, custom solutions, and continued and sustainable economic development as judged by our customers and community. Mission Our Mission is to: • Be a gateway to Auburn and the Puget Sound region. • Promote aviation at the Airport and within the community. • Provide a high level of operational excellence. • Be environmentally and economically responsible. • Provide safe and secure aviation facilities. Department Overview The Auburn Municipal Airport provides hangar and tie-down facilities, which will accommodate over 400 based aircraft. The City has long-term land-only leases which provide for private condominium- type aircraft hangars and one maintenance facility. In addition, the City has short term building leases with several businesses operating on the airfield who provide aviation-related services to the public and users of the Airport. The operations and management of the Airport includes aircraft tie-downs, hangars and facility leases, daily management, maintenance and operation of the fuel facility, compliance with all appropriate regulations, tenant relations, hosting events for the community and our customers, marketing, grounds maintenance, facility maintenance, and capital program management. 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Evaluate the demand for Jet A • Approval occurred to allow • Continued monitoring of Cascade's following the completion of the Cascade Helicopters to distribute Jet A Fuel sales,if demand SUSTAINABILITY Runway Extension. If sufficient Jet A to external Airport increases to a point a permanent demand exists from users,work to customers via fuel truck.Cascade facility is needed work to identify a identify a private partner to install provides the airport a monthly private partner to install and and manage it. report on fuel sales.Current manage it. demand is minimal. • Infrastructure upgrades include • Project to be completed in 2022 to • Infrastructure upgrades include, hangar door replacement, replace outdated hangar doors and retrofitting existing open hangars, SUSTAINABILITY retrofitting existing open hangars install doors on one open row of increasing perimeter fence to and constructing two new hangar hangars.If FAA funds permit, improve security and addressing rows. Pavement maintenance has additional enclosure of open aging infrastructure Pavement also been made a high prionty. hangar rows are planned for the maintenance continues to be a next 4 years.FAA funding is high prionty. programmed to address airfield pavement.Breaking ground for 2 new hangar rows being constructed by a developer is scheduled to take place in summer 2022 • Work with adjacent properties and • Completed in 2021, FAA flight the FAA to address obstructions check is schedule in summer WELLNESS and allow a change to the night 2022 to remove restrictions and SUSTAINABILITY restrictions that exist at the complete the process. Airport. 218 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2021-2022 Progress Towards Major Goals Strategic Goals _ 2021-2022 Goals _ for 2023-2024 _ Goal • Work with FAA to determine the • After working with the FAA an • Complete the implementation of steps and work necessary to improved instrument approach is the improved instrument approach WELLNESS create a viable instrument scheduled to be completed in as approved by FAA in 2022. SUSTAINABILITY approach for the Airport. 2023. • Continue improvements related to • The airport hosted multiple tours • Continue improvements related to the equity and inclusion goals of to a vanety of different groups the equity and inclusion goals of CELEBRATION the City. This includes review of representing a wide range of ages the City. This includes review of our processes and programs to and backgrounds.The airport our processes and programs to remove barriers to service for all continues to hold a yearly airport remove barriers to service for all customers,continuing outreach to internship and community events customers,continuing outreach to under represented groups for which increase the visibility of the under represented groups for Airport events,and continuing airport to all ages and races.City Airport events,and continuing mvolvement in regional and staff has participated in City involvement in regional and industry efforts to increase assessments,training,and other industry efforts to increase diversity within the Aviation efforts to understand potential diversity within the Aviation industry through internships and sources of disparate treatment of industry through intemships and participation in WAMA and AAAE certain segments of the participation in WAMA and AAAE organization efforts. population.In addition we are organization efforts. incorporating new hiring practices to encourage more diversity in the workforce. • Increase the sustainability of the airport by creating additional Sustainability revenue streams.Realize cost Environment savings by taking advantage of clean energy initiatives when they are available. 219 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2023 - 2024 Working Capital Budget 435 Airport 2022 (includes 465 Airport-Capital) 2021 Adjusted 2022 2023 2024 Actual Budget Estimate Budget Budget OPERATING FUND: OPERATING REVENUES 331.201 Grant Revenue 82,000 - - - - 341.930 Airport Secunty Service 36,363 35,000 35,000 36,000 38,700 344.602 Aviation Fuel Sales 574,432 449,000 500,000 575,000 661,500 362.501 Property Leases 333,437 338,300 338,300 361,800 469,000 362.502 Tie Down&Hangar Rent 651,009 670,400 670,400 666,600 754,400 361.110 Investment Income 1,281 10,400 3,900 10,400 10,400 367 110 Gifts/Pledges-Private Sources 2,500 - - - - 391.800 Intergovernmental Loan - 750,000 - - 369-399 Miscellaneous Revenue 5,515 4,000 6,000 4,000 4,000 TOTAL OPERATING REVENUES $1,686,537 $2,257,100 $ 1,553,600 $1,653,800 $ 1,938,000 1 OPERATING EXPENDITURES 546 000 10 Salaries&Wages 252,144 259,083 259,083 306,514 319,178 546.000.20 Benefits 37,172 120,864 117,000 136,824 148,527 546.000.30 Supplies 435,609 368,000 368,000 451,250 517,100 546.000.40 Services&Charges 346,429 364,200 350,000 362,905 386,305 597.100.55 Operating Transfers Out to Capital Subfund 25,000 1,264,100 1,264,100 450,000 450,000 546.000.75 Debt Service Principal - - - 68,495 69,865 546.000.81 Debt Service Interest - - - 15,000 13,630 590.100.05 Net Increase in Restricted Assets (35,870) - - - - 546.000.90 Interfund Payments for Service 108,062 115,400 115,400 197,200 202,400 TOTAL OPERATING EXPENDITURES $1,168,547 $2,515,595 $ 2,473,583 $1,988,188 $ 2,107,005 I REVENUES LESS EXPENDITURES $ 517,990 $ (258,495) $ (919,983) $ (334,388) $ (169,005) BEGINNING WORKING CAPITAL-January1 1,003,962 1,521,952 1,521,952 601,969 267,581 ENDING WORKING CAPITAL-December 31 1,521,953 1,263,457 601,969 267,581 98,576 NET CHANGE IN WORKING CAPITAL(*) $ 517,990 $ (258,495) $ (919,983) $ (334,388) $ (169,005)1 CAPITAL FUND: CAPITAL REVENUES 361.110 Investment Income 261 200 100 200 200 331-334 Federal and State Grants 19,121 1,137,652 922,220 3,550,555 695,555 397.100 Operating Transfer In 25,000 1,288,048 1,264,100 450,000 450,000 369.900 Other Revenues 1,899 25,000 - - - TOTAL CAPITAL REVENUES $ 46,280 $2,450,900 $ 2,186,420 $4,000,755 $ 1,145,755 I CAPITAL EXPENDITURES 590.100.40 Services&Charges 28 100 100 100 100 590.100.60 Capital Projects 38,257 2,383,820 2,044,440 4,238,290 1,101,110 590.100.55 Operating Transfers Out - - - - - TOTALCAPITALEXPENDITURES $ 38,285 $2,383,920 $ 2,044,540 $4,238,390 $ 1,101,210 I BEGINNING WORKING CAPITAL-January1 161,340 169,335 169,335 311,215 73,580 ENDING WORKING CAPITAL-December 31 169,335 236,315 311,215 73,580 118,125 NET CHANGE IN WORKING CAPITAL(*) $ 7,995 $ 66,980 $ 141,880 $ (237,635) $ 44,545 I Total Change in Working Capital $ 525,985 $ (191,515) $ (778,103) $ (572,023) $ (124,460)1 (") Working Capital=Current Assets minus Current Liabilities 2023-2024 New Requests: AIR.0003 (page 277) Ongoing 220 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Department Employees 435 Airport FTEs 2020 2021 2022 2023 2024 Airport FTEs 3.00 3.00 3.00 3.00 3.00 TOTAL AIRPORT FTEs 3.00 3.00 3.00 3.00 3.00 Full Time Equivalent(FTE) 221 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget EQUIPMENT RENTAL Mission Statement The mission of Equipment Rental is to provide outstanding fleet services regarding safety standards and reliability of equipment to meet all City departments transportation and equipment needs. Department Overview Equipment Rental is responsible for the maintenance, servicing, acquisition, and disposition of the City's vehicle and equipment fleet. Central Stores is a component of Equipment Rental and is responsible for procuring, storing, and distributing supplies and material for many City operations. Central Stores also maintains the City's fuel storage and access system. 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Investigate fuel systems and • Obtained quotes from multiple • Investigate fuel systems and options for replacement and vendors and contractors to options for replacement, ENVIRONMENT implement the replacement. upgrade the existing fuel system. incorporate new fleet management SUSTAINABILITY This project will continue in the and fuel management software, 2023-2024 budget cycle. and implement the replacement. • Continue to improve fleet fuel • 177 GPS Insight devices were • Continue to improve fleet fuel economy through the expansion of installed in March&April of 2022 economy and driver safety utilizing ENVIRONMENT the current Zonar technology replacing the Zonar system.GPS GPS Insight throughout the City's SUSTAINABILITY throughout the City's fleet. Insight provides more visibility to fleet our vehicles use,mechanical issues and history to improve our management of the fleet. • In order to lower the City's • Completed a new contract with a • Continue to integrate more emission rates and continue to fuel provider,that provides the Electric Vehicles into the Cities ENVIRONMENT meet standards and federal and ability to seek out alternative fuels fleet,in conjunction with additional SUSTAINABILITY state requirements,seek out and such as R99(renewable diesel). Electric Vehicle charging implement alternative fuel sources infrastructure. While also within the City's fleet. adopting Renewable fuels such as Renewable Diesel and Renewable Unleaded. • Expedite Equipment Rental and • The project is being designed in • Complete the Equipment Rental Central Stores remodel project to 2022 with construction anticipated remodel project to improve SUSTAINABILITY improve efficiency and provide the in 2023. efficiency and provide the necessary facilities to meet the necessary facilities to meet the needs of the City. needs of the City for providing fleet and central stores services. 222 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Become an ASE-Certified Blue • Many ASE certifications have • Become an ASE-Certified Blue Shield Repair Facility been received towards the Shield Repair Facility SUSTAINABILITY completion of this goal,however, more are needed • Evaluate the benefits and • Completed the evaluation of the • Continue to research the purchase requirements of becoming a number of work orders Chevrolet of a GM MDI/GDS2 Scan tool. SUSTAINABILITY General Motors in-house warranty completes vs what can be done in- Subscribe to GM's in house provider. house warranty service to complete warranty work in-house. • Continue improvements related to • City staff has participated in City • Continue improvements related to the equity and inclusion goals of assessments,training,and other the equity and inclusion goals of CELEBRATION the City. This includes review of efforts to understand potential the City. This includes review of our processes and programs to sources of disparate treatment of our processes and programs to remove barriers to service for all certain segments of the remove barriers to service for all customers and continuing to population. In addition we are customers and continuing to develop a diverse workforce incorporating new hiring practices develop a diverse workforce to encourage more diversity in the workforce. • Continue to lower unscheduled SERVICE maintenance costs through the process of preventive maintenance/inspection,effective long term repairs,and on going training on advanced technologies and repairs for staff. • Develop and Implement SERVICE preventative measures related to SUSTAINABILITY fleet vandalism,fuel and vehicle theft to reduce the cost burden to the City.Improvements may include security and improved facility management in addition to vehicle preventative measures. 223 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Performance Measures — Equipment Rental Fund Vehicle Life Cycle Averages Life cycles are based on industry standards by vehicle type and vehicle use. We have kept our life cycles above industry standards through proactive preventative maintenance, enabling us to get the most from our vehicles with the least investment. Average Vehicle Life Cycle In Years 9.0 9.0 9.0 9.0 8.9 8.8 8.8 8.5 8.0 2019 2020 2021 2022 2023 2024 Est Goal Goal Number of Preventative Maintenance Services Performed A preventative maintenance service is a systematic inspection and service of vehicles and equipment, completed at predetermined intervals,to detect mechanical problems prior to system failures, resulting in extended lifecycles. Preventative Maintenance Services Performed 700 619 635.00 600 567 582 591 605.00 500 400 300 2019 2020 2021 2022 2023 2024 Est Goal Goal Number of Additional Maintenance Performed during Preventative Maintenance Services Unscheduled maintenance is repairs that were not planned. The majority of these repairs take place following a preventative maintenance inspection,thereby preventing a more costly repair due to system failures. Unscheduled Maintenance Performed 2,500 2,100 2,000 1,950 1,789 1,800 1,619 1,500 1,219 1,000 500 2019 2020 2021 2022 2023 2024 Est Goal Goal 224 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2023-2024 Working Capital Budget 2022 550 Equipment Rental 2021 Adjusted 2022 2023 2024 (includes 560 Equipment Rental-Capital) Actual Budget Estimate Budget Budget OPERATING FUND: OPERATING REVENUES 348.500 Fuel Sales 460,400 461,500 461,500 515,100 515,100 365.100 Interfund Rentals 1,830,000 1,828,600 1,828,600 2,864,600 2,959,400 361.110 Investment Income 2,402 11,000 5,300 11,000 11,000 342-344 Charges for Goods and Services 38,845 - - - - 367-369 Miscellaneous Revenue 4,813 - - - - 395-399 Other Sources 429,952 - - - - I TOTAL OPERATING REVENUES $ 2,766,411 $ 2,301,100 $ 2,295,400 $ 3,527,200 $ 3,608,990 1 OPERATING EXPENDITURES 548 100.10 Salaries&Wages 667,044 718,979 692,300 850,031 882,156 548 100.20 Benefits 167,744 391,579 352,900 424,745 454,081 548 100.30 Supplies 1,008,484 1,044,200 1,044,200 1,123,750 1,225,350 548 100.40 Services&Charges 394,779 576,250 576,250 648,100 655,560 597.100.55 Operating Transfer Out 22,000 86,000 86,000 - - 548.100.90 Interfund Payments for Service 331,121 374,400 374,400 518,200 532,300 590.100.05 Net Increase in Restricted Assets 197,874 - - - - I TOTAL OPERATING EXPENDITURES $ 2,789,045 $ 3,191,408 $ 3,126,050 $ 3,564,826 $ 3,749,447 1 REVENUES LESS EXPENDITURES $ (22,634) $ (890,308) $ (830,650) $ (37,626) $ (140,457) BEGINNING WORKING CAPITAL-January1 2,622,570 2,599,936 2,599,936 1,769,286 1,731,660 ENDING WORKING CAPITAL-December 31 2,599,936 1,709,628 1,769,286 1,731,660 1,591,203 I NET CHANGE IN WORKING CAPITAL(*) $ (22,634) $ (890,308) $ (830,650) $ (37,626) $ (140,457)1 CAPITAL FUND: CAPITAL REVENUES 361 110 Interest Revenue 4,688 50,700 13,700 50,700 50,700 365 110 Vehicle Replacement Revenue 1,975,900 1,943,060 1,943,060 2,272,800 2,167,000 395 900 Gain/Loss on Fixed Assets (346,235) - - - - 397100 Operating Transfers In 291,773 2,580,186 1,641,400 1,147,040 805,452 I TOTAL CAPITAL REVENUES $ 1,926,126 $ 4,573,946 $ 3,598,160 $ 3,470,540 $ 3,023,152 1 CAPITAL EXPENDITURES 590.100.10 Salaries&Wages 7,210 - - - - 590.100.20 Benefits 3,313 - - - - 590.100.40 Services&Charges 468 700 700 - - 590.100.64 Increase In Fixed Assets-Equipment 1,735,605 3,983,493 1,809,000 3,076,120 2,648,380 590.100.65 Increase In Fixed Assets-Construction 20,390 2,489,086 2,400,000 20,000 - 590.100.05 Net Increase in Restricted Assets (346,235) - - - - TOTAL CAPITAL EXPENDITURES $ 1,420,751 $ 6,473,279 $ 4,209,700 $ 3,096,120 $ 2,648,380 1 BEGINNING WORKING CAPITAL-January1 4,614,339 5,119,713 5,119,713 4,508,173 4,882,593 ENDING WORKING CAPITAL-December 31 5,119,713 3,220,380 4,508,173 4,882,593 5,257,365 I NET CHANGE IN WORKING CAPITAL(*) $ 505,374 $ (1,899,333) $ (611,540) $ 374,420 $ 374,772 1 Total Change in Working Capital $ 482,741 $ (2,789,641) $ (1,442,190) $ 336,794 $ 234,315 I (*) Working Capital=Current Assets minus Current Liabilities 2023-2024 New Requests: ERR.0010 (page 286) One-Time Fund Balance ERR.0011 (page 287) One-Time Fund Balance POL.0039 (page 304) Ongoing ERR.0012 (page 288) Ongoing 225 To Table of Contents 2023-2024 Biennial Budaet Section IV: ODeratina Budget Department Employees 550 Equipment Rental FTEs 2020 2021 2022 2023 2024 Equipment Rental FTEs 12.00 13.00 13.00 14.00 17.00 TOTAL EQUIPMENT RENTAL FTEs 12.00 13.00 13.00 14.00 17.00 Full Time Equivalent(FTE)Changes: 1.0 FTE-Effective 6/1/2021, 1.0 FTE was added to ER&R via Budget Amendment#2,Ordinance No.6827. This was for the Aministrative Specialist-M&O position. 1.0 FTE-Per the 2023-2024 Budget,this includes 1.0 FTE(Mechanic 2)added in 2023 to the Equipment Rental Division in Public Works Dept. 3.0 FTE's -Per the 2023-2024 Budget,this includes 3.0 FTEs (2 mechanics &1 administrative assistant) added in 2024 to the Equipment Rental Division in Public Works Dept.These are considered frozen positions until 2025. 226 To Table of Contents Parks,Arts and Recreation Director Daryl Faber 58 F.T.E. Parks Planning &Development Administrative Manager Assistant I I I I I Senior Center Cemetery Arts and Events Recreation Maintenance Manager Supervisor Manager Programs Manager Manager I I I I I Office/Program Office Special Events Recreation Maintenance Assistant Assistant Coordinator(2) Program Specialist(2) Coordinator(5) I I I I I Resource Parks Navigation Maintenance Arts Registration Maintenance Program Worker(5) Coordinator Clerk(2) (14) Supervisor I I I I Recreation Theater Teen Coordinator(2) Operations Coordinator Mechanic Coordinator I I Facility Facility Assistant(0.5 Assistant F.T.E.) (0.5 F.T.E.) I I Museum Golf Course Director Manager I I I I I Museum Curator Education Golf Course Assistant of Collections Curator Field Golf Supervisor Professional I Maintenance Worker(4) F.T.E. = Full Time Equivalent 227 To Table of Contents CITY JBUI-tN WASHINGTON 2023-2024 Biennial Budget Section IV: Operating Budget PARKS, ARTS AND RECREATION DEPARTMENT Mission Statement The Parks, Arts & Recreation Department is committed to protecting the City of Auburn's natural beauty through a vibrant system of parks, open space, and trails while enhancing the quality of life for our citizens by providing outstanding recreational and cultural opportunities. Department Overview The Parks, Arts & Recreation Department focuses on providing a variety of facilities and programs for residents of all ages and interests including parks, recreation programs, arts and cultural activities, senior center services, a museum and historic farm, cemetery, and golf course. The department works closely with the Auburn School District, Green River College, and other cultural and youth-serving agencies in Auburn to provide facilities and services to citizens. We continue to focus on providing programs, community events and facilities, protecting our environment, and preserving historical and cultural opportunities in our community. Arts & Events Division 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Continue to look at ways to refine • Customized sponsor packages to • Continue to look at ways to sponsor opportunities for special create recognition for businesses customize sponsor opportunities CELEBRATION events. through special events. related to special events. • Continue to work with community • Re-tooled all programming to reflect • Continue to work with community partners on joint programming for COVID-related guidelines to partners on cultural programming CELEBRATION arts and events. continue art and event activities as for arts and events. allowed. • Work on evaluating plans for • Damage to Auburn Ave.Theater • Continue to evaluate next steps for needed renovations at the Auburn was created by a fire and Art and Performing Art CHARACTER Avenue Theater and and create subsequent demolition,causing the opportunities to generate activity cost analysis for multiple options Theater to be red-tagged in in Aubum's downtown core. for renovations. December,2021.Theater performances have been moved to various community venues. • Finalize construction on main floor • Construction began on Auburn Arts • Seek funding for Phase 2 renovations;continue to seek &Culture Center in December 2021 basement renovations of Auburn CHARACTER funding for Phase 2 basement with Phase 1 Main Floor Arts&Culture Center. renovations. renovations expected to be complete by December 2022. • Formalize operations and • Outlined programming and rental • Initiate programming and rental CHARACTER programming and rental options for Auburn Arts and Culture opportunities in the newly opened opportunities. Center. Arts and Culture Center as well as activate the Auburn Arts Alleyway. 229 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Golf Course Division 2021-2022 T Progress Towards Major Goals Strategic Goals I 2021-2022 Goals for 2023-2024 Goal • Continue course drainage • In 2021,improvements to course • To continue into a sixth year of the improvements and fairway sanding drainage continued with sanding sanding and aerifying program on CHARACTER program to ensure year round and aeration with deep tines in the fairways.Playability continues to playability and power cart access fairways.Playability during improve during the shoulder to golf course. shoulder seasons is steadily seasons with this program.We improving with this program. are definitely seeing the benefits of this for power carts. • Develop and install forward tee • In 2021,several forward tees were • Continue with a few more forward areas for seniors,ladies,juniors, constructed to allow a shorter, tees and expand on our turf CHARACTER and beginners to better enjoy our more playable course for seniors, nurseries.Continue to add short facility. ladies,juniors and beginners. grass in areas around greens.This will give all skill level golfers different possibilities around the green. • Continue to promote junior golf by • In 2021,the PGA Junior League • Promote youth player development hosting and managing PGA Junior successfully returned after a down by promoting and managing PGA CHARACTER League teams at our facility. year in 2020 due to covid. In early Junior League teams at our 2022,The PGA Junior League has facility. continued to expand with even more participation now with two full teams. • Increase participation in club • In 2021,The Men's Club • Increase participation and promote events to provide better revenues participation grew to record levels in player devolpment for all ages and CHARACTER for the golf course and a better all events thoughout the season. skill levels in club and league experience for members. WA Golf voted The Auburn Men's events including Men's Club, Club as"2021 Club of the Year". In Ladies Club,Couples League, early 2022 the Men's club has Senior League and Summer Fun already exceeded participation in League to provide better revenues membership and events to levels for the golf course and a better higer than 2021. experience for all members. • Continue to promote the course for • In 2021,due to Covid restrictions • During greens aeration,promote local charity fundraisers during and high demand for public play, local charity fundraising events to CHARACTER semi annual aerations to provide most of our local charity fundraisers increase revenues and provide additional course revenues and were postponed including the semi goodwill within the community. goodwill within the community. annual greens aerartion fundraisers. • Continue to promote the course to • In 2021,the Men's Club Invitational • Continue to promote amateur local golfers through PGA pro Open Team Championship was events open to the general golfing CHARACTER ams,and open amateur events. held in May. The participation was public.Also continue to host PGA the highest turnout ever. In 2022, pro am to increase participation the same tournament has conitued from other local golf course to grow with even more members. participation. The PGA Pro Am has also returned after an off year due to Covid. • 230 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Senior Activity Center Division 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Research a database program that • Purchased and started using"My will allow us to collect data more Senior Center"in January 2021. CELEBRATION effectively. • Diversify our sponsorship • Updated sponsorship brochure to • Reach out to busisnesses to packages to include virtual reflect the variely of events available increase Sponsorships CHARACTER programs,in-house programs, to Sponsors. special events etc. • Continue to share information with • Increased our on-line presence with • Participate in a minimum of 2 the committee. E mail blasts,Face book posts, Community Events to share WELLNESS and bimonthly newsletter. information about Senior Center 'Participate in Blue Ribbon Programs Committee and the Community Round Table. • Develop alternative fund raising • Raised prices for the monthly plan due to projected loss of Social Dinner.Planning on selling SERVICE revenues from rummage sale, concessions at Car Shows,Vets extended travel and concession Parade,and 4th of July festival in sales at department-sponsored 2022.Extended travel trips are special events. planned for 2022 and 2023. • Develop a plan to encourage • Soft reopen started July 2021 with • Develop a plan to reach out to participants to return to the Senior Grand Reopening programs in people age 50 plus who are WELLNESS Center following the pandemic. September 2021 unaware of our programs and services. • Maintain and grow the social • Facebook page,email blasts,bi media presence developed during monthly newsletter. CHARACTER COVID-19. • Continue to offer 2-3 virtual • SAIL exercise class offered 2X opportunities each month in week.Virtual Support group 1 X WELLNESS addition to the in-house week. oroaramina offered. • Share City wide equity and CELEBRATION inclusion educational information with Senior Center Participants. 231 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Senior Center Resource Hub 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Hire a half-time Resource • The Hub team is now comprised of • Retain staff and equally distribute WELLNESS Navigator and a half-time one full-time Resource Nagiation work load. Administrative Assistant for the Supervisor,two part-time Resource Hub. Navigation Specialists and one full- time Program Assistant. • Develop and implement an Equity • Performed outreach with diverse • Collect better data to measure the and Inclusion Plan to assist in community organization,including diverse population of seniors being WELLNESS increasing participation from all of family liazon w/Auburn School served. the community. Dist.Hired bilingual staff and attended multiple DEI trainings. • Develop outreach program to meet • Consistently networking,educating • Resource Navigators to become the needs of seniors not currently and collaboratring with local trained factilitators for caregiving WELLNESS coming to the Senior Center. resources along with home visits supports groups. and meeting with clients at senior housing. • Reapply for VSHSL funding, pending voter approval of Levy. SUSTAINABILITY 232 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Recreation Division 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Secure sponsorship funding for • Staff tried to recruit a sponsor for • Find a title sponsor for the CHARACTER Halloween event. 2021 but due to cutback from Halloween event. COVID,staff were unable to for 2021.Will try again in 2022. • Develop an internship program. • Thanks to grant funding,the parks • Create an intern program that department is looking to hire aligns with the recreation majors CHARACTER interns for the 2022 summer. at the major universites in the state. • Increase percentage of online • Staff implemented ActiveNet's • Increase percentage of online transactions to 45%. "FlexReg"program in 2022 which transactions to 45%. CHARACTER made online enrollment for summer camps easier.This will help drive traffic online. • Secure funding for outdoor • Parks received SEEK grants in • Secure funding for outdoor recreation opportunities. 2021 and 2022 to implement recreation opportunities. CHARACTER outdoor programs for youth.Staff will continue to look for grant funs for more outdoor programs. • Develop and implement an Equity • Due to could,this project was put • Develop and implement an Equity and Inclusion Plan to assist in on hold.However,the department and Inclusion Plan to assist in CHARACTER increasing participation from all of took steps to target grant funds and increasing participation from all of the community. new programs to the most the community. underserved populations in Auburn. 233 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget White River Valley Museum and Mary Olson Farm Division 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Review and catalog all back- • Due to lack of staff access to the • Continue to catalog back logged CHARACTER logged accessions and move all collection in 2021 because of the accessions and complete a full non-exhibit artifacts and archives pandemic this project is still in inventory of all artifacts on display into collection's storage. progress. in the Museum's permanent exhibits. • Photograph 5%of object • This goal is well on its way to • Continue process of photographing collection to add to Museum completion and is scheduled to be the collection and making artifacts CHARACTER website via Past Perfect. accomplished by July 2022. accessible to the public via the Museum's website. • Work with diverse communities to • The pandemic slowed much of our • Continue working with partners create a community-curated work with community groups.We from diverse communities on CHARACTER exhibit. were able to cocurate a holiday exhibits and public programming. exhibit with the King County Library System and in 2022 have began partnerships for community led exhibits in 2023. • Create new educational • During the pandemic the Museum • Continue work with the COA to curriculums for fieldtrips and shifted its focus to digital and virtual present racial history tours for CHARACTER hentage kits. offenngs,creating brand new virtual employees and expand the fieldtrips at the Museum and Farm. program to the greater community. • Complete HVAC and permanent • All small exhibit repairs have been • Begin strategic planning process exhibit repairs at the Museum. made and 2/3 of the funding needed to update the Museum's SUSTAINABILITY to repair the HVAC has been raised permanent exhibits. to date 234 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Performance Measures — Parks, Arts, & Recreation Department Volunteer Hours The Parks, Arts, and Recreation Department relies on volunteers to be youth sports coaches, museum docents, senior center hosts,and to serve in a variety of other positions. As participation in department sponsored programs increases,so does the need for additional volunteers. Volunteer Hours 50,000 41,611 42,000 42,000 40,000 30,000 28,000 20,000 17,230 10,000 , — - n _ _ 2019 2020 2021 2022 2023 2024 Est Goal Goal Classes&Special Events-Number of Participants Participation in department-wide classes and special events continues to grow A new strategic approach to marketing recreation services is enhancing our ability to reach new customers. Participation in Classes&Special Events 300 252 210 220 w 200 190 153 116 100 - — — - 1_l 1 2019 2020 2021 2022 2023 2024 Est Goal Goal Facility Rentals The Auburn Community&Events Center continues to exhibit growth in its usage and revenue with weddings, reunions,corporate events and parties. In 2020 we are experiencing a decrease in overall facility rental revenue due to COVID-19 restrictions. Facility Rental Revenue $600 $508 $420 $421 $430 $440 $400 , c $200 $170 $- 2019 2020 2021 2022 2023 2024 Est Goal Goal 235 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Performance Measures — Golf Course Operating Revenue Total operating revenue is the quickest way to measure the performance of the golf course from year to year. Economic conditions and weather have a significant effect on facility revenues in the golf industry Stable economic conditions, combined with average weather, should allow for modest increases of rounds played and course revenues over the next budget cycle Total Golf CourseOperating Revenue $1 84 $1.69 S1 70 o $15 $1 0 2019 2020 2021 2022 2023 2024 Est Goal Goal Green Fee Revenue The first five months of 2022 have been significantly impacted by weather patterns which have been cooler and wetter than average. In addition,economic concerns of inflation and a possible recession continue to put a drag on revenues in the short term If the weather shifts to a more neutral pattern, and our economic concerns decrease,green fee revenues should show modest growth throughout the next budget cycle. Green Fee Revenue $1 5 $1.38 $1 16 $1 23 $1 29 $1.35 w $10 — 0 0 $0 5 $0 0 2019 2020 2021 2022 2023 2024 Est Goal Goal Power Cart&Merchandise Revenue Power cart rentals and merchandise sales are closely tied to the number of rounds played,which correlates with fair weather and average economic conditions. In years with average or better weather and no extenuating circumstances, rounds played and revenues have continued to show modest growth. Assuming average weather and economic conditions,cart and merchandise revenues should continue to increase throughout the next budget cycle. Power Cart&Merchandise Revenue $530 $545 $495 $500 $456 S452 • $400 0 u' � $300 0 H $200 $100 $- 2019 2020 2021 2022 2023 2024 Est Goal Goal 236 To Table of Contents 2023-2024 Biennial Budaet Section IV: Operatina Budget Department Budget 001.33 Parks 2021 Actual 2022 Adjusted 2022 Estimate 2023 2024 Budget Budget Budget Expenditures Salaries&Wages 4,261,759 5,480,227 5,004,900 5,739,836 5,884,664 Personnel Benefits 1,888,531 2,456,833 2,069,900 2,410,056 2,577,638 Supplies 808,371 1,120,190 1,120,190 946,400 945,400 Services&Charges 2,228,510 3,381,160 3,381,160 2,886,640 2,910,370 Capital Outlay 6,500 10,000 10,000 10,000 10,000 Interfund Payments For Service 2,726,560 2,939,700 2,939,700 3,510,100 3,584,700 DEPARTMENT TOTAL $ 11,920,230 $ 15,388,110 $ 14,525,850 $15,503,032 $15,912,772 2023-2024 New Requests: PRK.0060 (page 310) One-Time funded with Fund Balance PRK.0056 (page 306) Ongoing PRK.0057 (page 307) Ongoing PRK.0058 (page 308) Ongoing PRK.0059 (page 309) Ongoing Department Employees 001 Parks,Arts and Recreation 2020 2021 2022 2023 2024 Parks FTEs 41.00 41.00 41.00 44.00 44.00 Golf FTEs 7.00 7.00 7.00 7.00 7.00 TOTAL PARKS,ARTS&RECREATION FTEs 48.00 48.00 48.00 51.00 51.00 Full Time Equivalent(FTE)Changes: -0.5 FTE-Effective 9/2020: The Resource Navigation Program Specialist position(0.5 FTE)has been re- classified as a temporary position. 1.0 FTE-Per the 2023-2024 Budget,this includes 1.0 FTE(Museum Curator of Collections)added in 2023 to Museum Division in Parks Dept.Position changed from LTE to FTE. 1.0 FTE-Per the 2023-2024 Budget,this includes 1.0 FTE(Park Maintenance Worker 1)added in 2023 to Maintenance Division in Parks Dept.Position had transfer responsibilityfrom CD Dept. 1.0 FTE-Per the 2023-2024 Budget,this includes 1.0 FTE(Park Maintenance Worker 1)added in 2023 to Maintenance Division in Parks Dept.Position had transfer responsibilityfrom CD Dept. 237 To Table of Contents 2023-2024 Biennal Budget Section IV: Operating Budget SPECIAL REVENUE FUNDS Special revenue funds account for the proceeds of specific revenue sources whose expenditures are legally restricted. The Parks, Arts, & Recreation Department is responsible for the budget in the following special revenue fund: Fund 120 - Recreation Trails Fund, which accounts for gas tax revenues, with funds restricted for use in trail improvement projects. Fund Budget 2021 2022 2022 2023 2024 120 Recreation Trails Adjusted Actual Budget Estimate Budget Budget Revenues Beginning Fund Balance 81,712 88,795 88,795 95,845 102,945 Motor Vehicle Fuel Tax 7,000 7,000 7,000 7,000 7,000 Investment Income 83 700 50 100 100 Total Revenues $ 88,795 $ 96,495 $ 95,845 $ 102,945 $ 110,045 Expenditures Operating Transfers Out - - - - - Ending Fund Balance 88,795 96,495 95,845 102,945 110,045 Total Expenditures $ 88,795 $ 96,495 $ 95,845 $ 102,945 $ 110,045 238 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget MUNICIPAL PARKS CONSTRUCTION Fund 321 - Municipal Parks Construction accumulates a portion of adult recreation fees for capital improvements at City parks. The Parks, Arts & Recreation Department is responsible for the budget in this fund. Fund Budget 321 Municipal Park 2021 2022 2022 2023 2024 Construction Actual Adjusted Estimate Budget Budget Budget Revenues Beginning Fund Balance 893,335 1,075,138 1,075,138 816,504 1,013,804 Property Taxes (Prop 2 Levy) 246,303 240,000 275,000 280,000 280,000 Interlocal Grants - 551,000 384,900 300,000 - League Fees 4,842 9,500 9,500 9,500 9,500 Investment Income 1,072 6,600 3,500 5,000 5,000 Rentals &Leases 8,136 66,300 112,500 67,800 69,300 Contributions &Donations - - 1,166 - - Operating Transfer In 1,032,987 886,801 910,493 882,800 205,000 Total Revenues $ 2,186,675 $ 2,835,339 $ 2,772,197 $2,361,604 $1,582,604 Expenditures Salaries&Wages 26,305 - - - - Personnel Benefits 11,740 - - - - Services&Charges - 5,000 5,000 5,000 5,000 Capital Outlay 1,073,493 2,054,030 1,950,693 1,342,800 763,500 Ending Fund Balance 1,075,138 776,309 816,504 1,013,804 814,104 Total Expenditures $ 2,186,675 $ 2,835,339 $ 2,772,197 $2,361,604 $1,582,604 239 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget CEMETERY Mission Mountain View Cemetery shall be a sacred place to comfort and strengthen the community through responsible stewardship and compassionate ministry. To fulfill this mission we will: • Be attentive by listening and understanding. • Be respectful by being courteous, prompt, and caring. • Be professional by creating and maintaining beautiful grounds. • Be thorough in documenting records. • Be dedicated to protecting the faith and trust the community has placed in us. Department Overview Mountain View Cemetery, a division of the City of Auburn Parks, Arts & Recreation Department, is a self-supporting municipal cemetery that does not rely on any tax revenues for operation or maintenance. Unique to the community, Mountain View Cemetery is a peaceful, quiet, and beautiful setting, nestled on Auburn's west hill overlooking Mt. Rainier and the Green River Valley. The park- like setting includes rolling well-kept lawns, landscaped flowering gardens, and other features attesting to the value of life. A professional staff of seven conducts over 300 interments annually and ensures fiscal responsibility. As an endowed care facility, all above ground structures, roadways, turf and landscaping are maintained by City staff now and in the future. The Cemetery serves many areas funeral homes and offers a full range of above-ground and below-ground interment options, including Wilbert Burial and Cremation Vaults for families choosing either casket or urn placement 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • New architectural design plans • New mausoleum project • New design and buildout of the and permits for new mausoleum. postponed for the immediate Tenth Addition. CHARACTER future. • Mausoleum project goes to bid/ • New mausoleum project • New design and buildout secure contractor. postponed for the immediate ForestWalk Cremation Garden CHARACTER future. Phase Ill. • Explore options for new double • This will be part of our new Tenth • Design and buildout of landscape depth section in the cemetery. Addition development. natural pond setting ForestWalk. CHARACTER 240 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Performance Measures — Cemetery Fund Interments We will continue to focus on new section design to incorporate new ideas and products. Existing property of older sections will be reexamined and planned for additional inventory as appropriate. Interments 200 1 du 175 (3G 160 147 150 117 100 50 2019 2020 2021 2022 2023 2024 Est Goal Goal Inurnments By developing cremation gardens in prominent,well-traveled locations,and investing in their aesthetic qualities,we will see the benefit in terms of increased sales and higher product values. Added to this are the benefits of lower labor requirements and land conservation. Inurnments 200 173 165 155 150 13C 126 A., 100 50 0 2019 2020 2021 2022 2023 2024 Est Goal Goal Revenue From Lot Sales The most important asset of Mountain View Cemetery is the landscape. Decisions on how and where to memorialize are largely based on emotion, tempered by practical considerations. A variety of product choices, community events, and local advertising,will all help drive sales revenue. Lot Sale Revenue $644 $600 $521 co m $400 (0 0 O $200 $- 2019 2020 2021 2022 2023 2024 Est Goal Goal 241 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2023 - 2024 Working Capital Budget 2022 436 Cemetery 2021 Adjusted 2022 2023 2024 (includes 466 Cemetery-Capital) Actual Budget Estimate Budget Budget OPERATING FUND: OPERATING REVENUES 343.601 Settings 66,584 56,300 56,300 55,000 55,000 343.602 Openings&Closings 392,092 260,900 325,000 300,000 300,000 343.603 Recordings 24,195 16,000 16,000 16,000 16,000 343.604 Liners 196,025 117,200 150,000 125,000 125,000 343.607 Vases 32,950 26,600 30,000 30,000 30,000 343.609 Lot Sales 818,668 575,900 650,000 575,000 575,000 343.610 Vault Installation 2,580 14,900 - 10,000 10,000 343.611 Other 23,300 16,000 20,000 18,000 18,000 343.612 Marker Sales 428,376 290,400 350,000 300,000 300,000 361.110 Investment Income 1,350 3,300 3,300 3,300 3,300 367-399 Miscellaneous Revenue 19,553 - - - - TOTAL OPERATING REVENUES $ 2,005,673 $ 1,377,500 $ 1,600,600 $ 1,432,300 $ 1,432,300 OPERATING EXPENDITURES 536.000.10 Salaries&Wages 488,454 570,988 528,900 584,176 605,418 536.000.20 Benefits 98,554 319,260 284,600 314,316 338,220 536.000.30 Supplies 323,385 261,700 261,700 340,200 361,500 536.000.40 Services&Charges 163,076 160,400 160,400 200,900 213,600 597.100.55 Operating Transfers Out 38,339 60,700 15,000 518,810 - 536.000.90 Interfund Payments for Service 157,597 170,800 170,800 350,000 359,300 590.100.05 Other Uses 175,642 - - - - TOTAL OPERATING EXPENDITURES $ 1,445,047 $ 1,543,848 $ 1,421,400 $ 2,308,402 1,878,038 REVENUES LESS EXPENDITURES $ 560,626 $ (166,348) $ 179,200 $ (876,102) $ (445,738) BEGINNING WORKING CAPITAL-January1 1,072,389 1,633,015 1,633,015 1,812,215 936,113 ENDING WORKING CAPITAL-December 31 1,633,015 1,466,667 1,812,215 936,113 490,375 NET CHANGE IN WORKING CAPITAL(*) $ 560,626 $ (166,348) $ 179,200 $ (876,102) $ (445,738) CAPITAL FUND: CAPITAL REVENUES 361.110 Investment Income 8 1,000 100 100 397.100 Operating Transfers In 9,000 45,700 355,000 - TOTAL CAPITAL REVENUES $ 9,008 $ 46,700 $ - $ 355,100 $ 100 CAPITAL EXPENDITURES 590.100.41 Services&Charges 1 100 100 50 50 590.100.64 Increase In Fixed Assets-Equipment - - - - - 590.100.65 Construction Projects 9,906 45,700 - 355,000 - 590.100.55 Operating Transfers Out - - - - - TOTAL CAPITAL EXPENDITURES $ 9,907 $ 45,800 $ 100 $ 355,050 $ 50 BEGINNING WORKING CAPITAL-January 1 8,183 7,284 7,284 7,184 7,234 ENDING WORKING CAPITAL-December 31 7,285 8,184 7,184 7,234 7,284 NET CHANGE IN WORKING CAPITAL(*) $ (899) $ 900 $ (100) $ 50 $ 50 Total Change in Working Capital $ 559,728 $ (165,448) $ 179,100 $ (876,052) $ (445,688) (*) Working Capital=Current Assets minus Current Liabilities 2023-2024 New Requests: CEM.0007 (page 278) One-Time Fund Balance 242 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Department Employees 436 Cemetery FTEs 2020 2021 2022 2023 2024 Cemetery FTEs 6.00 6.00 7.00 7.00 7.00 TOTAL CEMETERY FTEs 6.00 6.00 7.00 7.00 7.00 Full Time Equivalent(FTE) 1.0 FTE-Per BA#5 2022, Ordinance No. 6850, a Cemetery Maintenance Worker position was added. 243 To Table of Contents CITY JBUI-tN WASHINGTON Director of Innovation and Technology David Travis 19 F.T.E. Assistant Director Infrastructure Administrative Project Manager of Innovation and Services Systems Analyst Assistant Technology Manager I I IT Business Systems Net Work IT Security Analyst(4) Engineer(2) Engineer Senior GIS Network Specialist Analyst GIS Analyst IT Tech Support Specialist(3) F.T.E. = Full Time Equivalent 245 To Table of Contents CITY JBUI-tN WASHINGTON 2023-2024 Biennial Budget Section IV: Operating Budget INNOVATION AND TECHNOLOGY Mission Statement We are a trusted team of technology professionals striving to provide world-class customer service and solutions by being highly educated, experienced and passionate about technology and the people we serve. Department Overview The Innovation and Technology Department (IT) oversees all technology for the City and is comprised of 4 functional divisions: Customer Success, Cyber Defense, Geographic Information Systems (GIS), and Infrastructure Services. IT is tasked with proving cutting edge security systems that not only protects the City's critical infrastructure but also ensures compliancy to State and Federal requirements. The department also negotiates with technology vendors for hardware, software, and communications services. The department manages and administers support to over 470 City staff, providing technical support for all departments within the City including the Executive branch, provides direct support for software and hardware technology for over 100 software applications, over 3,000 hardware devices on multiple software platforms, and at 12 City locations. The department also provides various levels of contracted remote and onsite technical services and support for the cities of Algona and Pacific as well as Valley Regional Fire Service GIS services, on a cost recovery basis. Auburn's IT Department is also a board member for the Community Connectivity Consortium, a regional group of cities and counties formed to develop a high-speed fiber optic communication and data backbone that circles Lake Washington and connects the cities on a shared high-speed network. 247 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2021-2022 Progress Towards Major Goals Strategic Goals 2021-2022 Goals for 2023-2024 Goal • Work with HR to populate and • done • Contininue to provide service promote the NeoGov LEARN delivery redudancy in the event of module that will be an online catastrophic failures to training for all staff. Infrastructure Services. SERVICE • Look to add internal-only tools for • done • Create better hiring pipelines for budgeting and data exposure now future technical talent and SERVICE that the open data platform is retention. owned by Tyler Technologies. • Continue this expansion and • done • Continue to improve Tied and upgrade speed/capacity.Look at Tier2 technical support to the SERVICE connectivity to the cloud to business units. support other goals. • Continued this effort by negotiating • done • Continue to update strategies existing vendor agreements and around building better fiber SERVICE forming partnerships with local footprints and disparate pathways. businesses. • Continue to gain efficiencies • done • Continue to establish better through the use of technology. partnerships with business units SERVICE allowing increased efficiencies around their cntical line of business applications. • Continue this on-going effort to • done • Increase footprint to free public have a modem,value-adding WiFi. SERVICE inventory of applications. • Continue to find value-adding,cost • done • Continue to find ways to reduce efficient projects that meet our capital expenses by utilizing SERVICE Internet of Things(loT)strategy. sustainable cloud services. • Continue to work towards a • done • Continue our focus on a mobile- SERVICE completely mobile-enabled first and cloud-first strategy. workforce. This would allow,with the appropriate policy and permissions,a staff member to work anytime,anywhere. 248 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget Performance Measures — Innovation and Technology Customer Service Management Innovation&Technology provides 24/7 support of City computer systems. Requests for services are tracked through our ServiceDesk. Our Service Level Agreement (SLA) is to respond within 60 minutes during regular business hours of 7am - 5pm. Off hours, we provide assistance as soon as possible for emergent issues. Percentage of Calls Completed in Service Level Agreement 100% 97% 97% 98% 100% 100% 90% 80% 60% 40% 20% 0% 2019 2020 2021 2022 2023 2024 Est Goal Goal Enterprise Geospatial Information Services(eGIS) The purpose of the Enterprise GIS activity is to create, maintain,store, manipulate,analyze and distribute a collection of geospatial related data and information to City departments and the public. Number of Hits on GIS Portal Site 16 14.00 14 13.00 12.00 12 11.23 . 9.85 2 10 851 8 6 4 2 0 2019 2020 2021 2022 2023 2024 Est Goal Goal Enterprise Network Services The purpose of the Enterprise Network Services program is to provide a stable,adaptive network infrastructure and business applications to City departments and manage data so that it is available,secure and accessible. Percentage of Time the Network is Available 98.0% 990% 99.0% 99.0% 100.0% 100.0% 100% 75% 50% — 25% — 0% — 2019 2020 2021 2022 2023 2024 Est Goal Goal 249 To Table of Contents 2023-2024 Biennial Budget Section IV: Operating Budget 2023 - 2024 Working Capital Budget 518 Innovation&Technology 2022 (includes 568 IT-Capital) 2021 Adjusted 2022 2023 2024 Actual Budget Estimate Budget Budget OPERATING FUND: OPERATING REVENUES 348.800 Interfund Operating Charges 5,263,265 5,591,300 5,591,300 7,260,500 7,471,400 341.800 Intergovernmental Services 52,641 60,000 60,000 60,000 60,000 361.110 Investment Income 2,691 19,900 7,000 19,900 19,900 397.110 Operating Transfers In 57,813 6,000 6,000 359,000 2,745,780 369.900 Miscellaneous Revenue - - - - - 399.610 Other Revenues 58,373 - - - - I TOTAL OPERATING REVENUES $ 5,434,783 $ 5,677,200 $ 5,664,300 $7,699,400 $10,297,080 OPERATING EXPENDITURES 518.880.10 Salaries&Wages 1,727,255 1,922,093 1,829,000 2,065,176 2,145,791 518.880.20 Benefits 263,437 925,139 683,400 948,532 1,033,628 518.880 30 Supplies 330,479 445,500 445,500 187,720 167,320 518.880.40 Services&Charges 2,315,350 2,587,500 2,448,300 3,380,327 5,813,027 597.100 55 Operating Transfer Out - 500,000 - 566,000 500,000 590.100.05 Net Increase in Restricted Assets 614,750 - - - - 518.880.90 Interfund Payments for Service 154,444 165,600 165,600 671,900 688,600 I TOTAL OPERATING EXPENDITURES $ 5,405,715 $ 6,545,832 $ 5,571,800 $7,819,655 $10,348,366 REVENUES LESS EXPENDITURES 29,068 $ (868,632) $ 92,500 $ (120,255) $ (51,286) BEGINNING WORKING CAPITAL-January 1 2,621,441 2,755,016 2,755,016 2,847,516 2,727,261 ENDING WORKING CAPITAL-December 31 2,650,509 1,886,384 2,847,516 2,727,261 2,675,975 I NET CHANGE IN WORKING CAPITAL(*) $ 29,068 $ (868,632) $ 92,500 $ (120,255) $ (51,286) CAPITAL FUND: CAPITAL REVENUES 361.110 Investment Income 718 3,400 900 3,400 3,400 397.110 Operating Transfer In 72,338 830,000 330,000 671,300 600,544 I TOTAL CAPITAL REVENUES $ 73,056 $ 833,400 $ 330,900 $ 674,700 $ 603,944 CAPITAL EXPENDITURES 590.100.10 Salaries&Wages - - - - - 590.100.20 Benefits - - - - - 590.100.41 Services&Charges 72 200 200 - - 597.100.55 Operating Transfers Out - - - - - 590.100.60 Capital Projects&Equipment 161,168 1,397,667 744,000 585,300 514,544 TOTAL CAPITAL EXPENDITURES $ 161,240 $ 1,397,867 $ 744,200 $ 585,300 $ 514,544 BEGINNING WORKING CAPITAL-January1 738,838 650,654 650,654 237,354 326,754 ENDING WORKING CAPITAL-December 31 650,654 86,187 237,354 326,754 416,154 NET CHANGE IN WORKING CAPITAL(*) $ (88,184) $ (564,467) $ (413,300) $ 89,400 $ 89,400 Total Change in Working Capital $ (59,116) $ (1,433,099) $ (320,800) $ (30,855) $ 38,114 (*) Working Capital=Current Assets minus Current Liabilities 2023-2024 New Requests: IS.0082 (page 298) One-Time Fund Balance IS.0081 (page 297) Ongoing 250 To Table of Contents I 2023-2024 Biennial Budaet Section IV: ODeratina Budget Department Employees 518 Innovation and Technology Department FTEs 2020 2021 2022 2023 2024 Innovation and Technology Department FTEs 18.00 18.00 18.00 19.00 19.00 TOTAL IT FTEs 18.00 18.00 18.00 19.00 19.00 Full Time Equivalent(FTE)Changes: 1.0 FTE-The 2019/2020 Adopted Budget included an additional IT Business Systems Analyst position. 1.0 FTE-Per the 2023-2024 Budget,this includes 1.0 FTE(IT Security Engineer)added in 2023 to Infrastructure Services in IT 251 To Table of Contents CITY JBUI-tN WASHINGTON 2023-2024 Biennial Budget Section V: Budget Details SECTION V: BUDGET DETAILS The following tables, charts and other information is intended to provide further detail and explanation to the summary budget data presented in other sections of this document. Tables and Graphs in Order of Presentation • 2023 Budgeted Revenue by Type, All Funds (Table) • 2023 Budgeted Expenditures by Object, All Funds (Table) • 2024 Budgeted Revenue by Type, All Funds (Table) • 2024 Budgeted Expenditures by Object, All Funds (Table) • 2023 Budget Summary, Operating Funds (Table) • 2023 Budget Summary, Capital Funds (Table) • 2024 Budget Summary, Operating Funds (Table) • 2024 Budget Summary, Capital Funds (Table) • Relationship between Fund and City Structure (Table) • 2023 & 2024 — Budgeted Expenditures by Administrative Structure (Table) • 2023 — Budgeted General Fund Expenditures by Department (Graph) • 2024 — Budgeted General Fund Expenditures by Department (Graph) • 2023 & 2024 — Budgeted General Fund Expenditures by Cost Center (Table) • 2023 & 2024 — Budgeted Interfund Operating Transfers (Table) 253 To Table of Contents 2023-2024 Biennial Budget Section V: Budget Details 2023 Budgeted Revenue by Type, All Funds Fund Taxes Licenses& Intergov't Charges for Fines& Permits Services Forfeitures GENERAL FUND $ 68,814,128 $ 2,511,364 $ 6,162,537 $ 9,017,146 $ 422,975 Arterial Street 3,643,000 Local Street 2,347,200 - - - - ro IHotel/Motel Tax 140,000 - - 2,500 - 0 z LL Arterial Street Preservation 2,887,500 - 1,118,272 14,000 w z E American Rescue Plan Act(ARPA) - - 4,030,000 -w w Drug Forfeiture - - - 18,000 125,000 cc J A Housing&Community Development - - 650,000 - - U w N Recreational Trails - - 7,000 - - Business Improvement Area - - - - - Cumulative Reserve - - - - - Mitigation Fees - - - 1,580,000 - City Hall Annex 2010 A&B Bond - - - - - Local Revitalization 2010 C&D Bond - - - - - w U 5 2020 LTGO A&B Refunding Bonds 250,000cc - - - - w co SCORE 2009 A&B Bond - co - 62,560 1,303,540 - w LID#249 - - - - - LID#350 - - - - - Golf/Cemetery 2016 Refunding - - - - - U) ✓ U o0 Municipal Park Construction 280,000 - 300,000 9,500 - cc 0- 1/ Capitallmprovements 2,200,000 - 1,685,000 100,000 - LL¢ Local Revitalization - - - - - Water - - 1,148,782 17,433,410 - 0 z Sewer - - - 9,532,100 m w Sewer Metro - - - 20,597,600 - N a Storm Drainage - - - 11,046,900 - cc w z Solid Waste - - 70,000 26,532,630 - w Airport - - 3,550,555 611,000 - Cemetery - - - 1,429,000 - U) 0 Insurance - - - LL w Workers'Compensation - - - - - cc co Facilities - - - 4,145,400 - z Innovation and Technology(includes w Multimedia) - - - 8,664,300 - z Equipment Rental - - - 515,100 - w o z Fire Pension 88,400 - o LL SKHHP(South King Housing and T Homelessness Partners) - - - - - r z w <o w a Cemetery Endowment Care - - - 47,500 - TOTAL BUDGET $ 76,918,828 $ 2,511,364 $ 22,516,106 $ 112,599,626 $ 547,975 254 To Table of Contents 2023-2024 Biennial Budget Section V: Budget Details 2023 Budgeted Revenue by Type, All Funds (continued) Fund Miscellaneous Interfund Other Beginning Total Revenue Transfers Sources Fund Balance Resources GENERAL FUND $ 1,671,584 $ 2,565,692 $ 25.000 $ 16,428,633 $ 107,619,059 Arterial Street 340,500 5,101,692 - 965,783 10,050,975 Local Street 15,800 235,000 - 1,932,689 4,530,689 u, Hotel/Motel Tax 1,400 - - 480,179 624,079 0 z Arterial Street Preservation 22,000 - - 2,699,358 6,741,130 w 'z American Rescue Plan Act(ARPA) - - - - 4,030,000 w w Drug Forfeiture 5,000 - - 857,236 1,005,236 ce J a Housing&Community Development - - - 42,842 692,842 U w $ Recreational Trails 100 - - 95,845 102,945 Business Improvement Area - - - 97,502 97,502 Cumulative Reserve 80,000 - - 30,713,551 30,793,551 Mitigation Fees 21,200 - - 10,976,167 12,577,367 City Hall Annex 2010 A&B Bond - - - - - Local Revitalization 2010 C&D Bond - - - - - w U • 2020 LTGO A&B Refunding Bonds - 1,257,600 - 662,707 2,170,307 re H SCORE 2009 A&B Bond - - - - 1,366,100 m w O LID#249 10 - - 1,687 1,697 LID#350 - - - - - Golf/Cemetery 2016 Refunding - 370,700 - - 370,700 En 0 w• Municipal Park Construction 0 72,800 882,800 - 816,504 2,361,604 a a r Capital Improvements 121,300 2,727,000 - 13,078,556 19,911,856 Local Revitalization 1,200 255,000 - 245,831 502,031 Water 98,500 8,934,810 3,650,000 13,532,308 44,797,810 co z Sewer 93,300 - 325,000 17,987,552 27,937,952 D w Sewer Metro 16,300 - - 3,328,134 23,942,034 En a_ Storm Drainage 76,900 - 500,000 20,702,167 32,325,967 w zz Solid Waste 44,200 - - 2,135,607 28,782,437 w Airport 1,043,000 450,000 - 913,184 6,567,739 Cemetery 3,400 355,000 - 1,819,399 3,606,799 En 0 z Insurance U- 12,000 - - 1,710,775 1,722,775 LL w 2 Workers'Compensation 1,129,900 - 15,000 3,102,720 4,247,620 re N Facilities 43,500 495,000 - 415,868 5,099,768 zInnovation and Technology(includes w Multimedia) 26,100 1,030,300 - 3,392,439 13,113,139 z_ Equipment Rental 5,199,100 1,283,540 - 6,277,459 13,275,199 CC>- -▪ z Fire Pension 15,200 - - 1,790,627 1,894,227 2 E SKHHP(South King Housing and Homelessness Partners) 297,400 - - 1,668,893 1,966,293 r z w m z K w w °- Cemetery Endowment Care 16,630 - - 2,158,347 2,222,477 TOTAL BUDGET $ 10,468,324 $ 25,944,134 $ 4,515,000 $ 161,030,549 $ 417,051,906 255 To Table of Contents 2023-2024 Biennial Budget Section V: Budget Details 2023 Budgeted Expenditures by Object, All Funds Fund (10&20) (30) (40) (60) Personnel Supplies Services Capital GENERAL FUND $ 54,176,809 $ 1,722,175 $ 28,473,965 $ 10,000 Arterial Street - - 190,000 8,936,994 Local Street - - - 2,035,000 • Hotel/Motel Tax 57,750 3,200 116,150 - 0 z LL Arterial Street Preservation 400,000 3,700,000 w 3 American Rescue Plan Act(ARPA) - - - - w w Drug Forfeiture 239,371 66,200 71,700 - Housing&Community Development 175,000 126,500 248,500 100,000 U w 53 Recreational Trails - - - - Business Improvement Area - 1,000 89,000 - Cumulative Reserve - - - - Mitigation Fees - - 75,000 - 1998 Library Bond - - - - City Hall Annex 2010 A&B Bond - - - - u Local Revitalization 2010 C&D Bond - - - - > w 2020 LTGO A&B Refunding Bonds - - - - U) 1- w SCORE 2009 A&B Bond - - - - 0 LID#249 - - - - LID#350 - - - - Golf/Cemetery 2016 Refunding - - - - co 1- C.) w▪ Municipal Park Construction O - - 5,000 1,342,800 0_ a • Capital Improvements - - - 5,261,500 a ec Local Revitalization - - - 500,000 Water 4,530,629 388,825 5,443,860 13,041,560 U) 2 Sewer 2,813,103 201,025 4,879,305 5,992,500 m w Sewer Metro - - 20,586,400 - co u_ Storm Drainage 4,378,224 91,025 2,675,245 6,713,394 w zz Solid Waste 201,984 48,600 26,102,900 - w Airport 443,338 451,250 363,005 4,238,290 Cemetery 898,492 340,200 200,950 355,000 CD 0 z Insurance 175,000 - 7,500 - w w c) Workers'Compensation 250,000 489,500 c w ▪ Facilities 1,277,715 140,200 2,154,049 - zInnovation and Technology(includes w Multimedia) 3,601,838 223,870 3,879,427 585,300 z z_ Equipment Rental 1,274,776 1,123,750 648,100 3,096,120 v o o Fire Pension 191,256 - 5,000 - o 2 SKHHP(South King Housing and LL Homelessness Partners) - - 366,475 - z w ro z CC U_ w - Cemetery Endowment Care - - - - TOTAL BUDGET $ 74,685,285 $ 4,927,820 $ 97,471,031 $ 55,908,458 256 To Table of Contents 2023-2024 Biennial Budget Section V: Budget Details 2023 Budgeted Expenditures by Object, All Funds (continued) Fund (70&80) (90) Interfund Ending Total Debt Service Interfund Srv. Transfers Fund Balance Budget GENERAL FUND $ - $ 13,127,700 $ 632,700 $ 9,475,710 $ 107,619,059 Arterial Street 205,500 28,400 - 690,081 10,050,975 Local Street - 1,300 - 2,494,389 4,530,689 h Hotel/Motel Tax - - - 446,979 624,079 0 z LL Arterial Street Preservation 2,641,130 6,741,130 w z 2 American Rescue Plan Act(ARPA) - - 4,030,000 - 4,030,000 w Lg Drug Forfeiture - 15,400 - 612,565 1,005,236 Housing&Community Development U 42,842 692,842 w N Recreational Trails - - - 102,945 102,945 Business Improvement Area - - - 7,502 97,502 Cumulative Reserve - - 1,391,450 29,402,101 30,793,551 Mitigation Fees - - 6,968,982 5,533,385 12,577,367 1998 Library Bond - - - - - City Hall Annex 2010 A&B Bond - - - - - W Local Revitalization 2010 C&D Bond - - - - - w• 2020 LTGO A&B Refunding Bonds 1,507,600 - - 662,707 2,170,307 U) 1- w SCORE 2009 A&B Bond 1,366,100 1,366,100 0 LID#249 - - - 1,697 1,697 LID#350 - - - - - Golf/Cemetery 2016 Refunding 370,700 - - - 370,700 1- U ▪ Municipal Park Construction 0 - - - 1,013,804 2,361,604 0_ a F Capital Improvements - - 1,059,200 13,591,156 19,911,856 as U Local Revitalization - - - 2,031 502,031 Water 2,475,700 2,559,100 9,087,876 7,270,260 44,797,810 U z Sewer 670,000 1,507,700 275,568 11,598,751 27,937,952 D w Sewer Metro - - - 3,355,634 23,942,034 0) a Storm Drainage 659,900 2,552,600 372,638 14,882,941 32,325,967 w w z Solid Waste - 180,500 - 2,248,453 28,782,437 w Airport 83,495 197,200 450,000 341,161 6,567,739 Cemetery - 350,000 518,810 943,347 3,606,799 cn 0 z Insurance - - - 1,540,275 1,722,775 w w u Workers'Compensation - 11,200 - 3,496,920 4,247,620 iy w Facilities - 568,500 590,910 368,394 5,099,768 zInnovation and Technology(includes w Multimedia) - 902,700 566,000 3,354,004 13,113,139 z z_ Equipment Rental - 518,200 - 6,614,253 13,275,199 U) 0 z Fire Pension - - - 1,697,971 1,894,227 o LL SKHHP(South King Housing and T Homelessness Partners) - - - 1,599,818 1,966,293 z Ill co Z Q 2 w w w a Cemetery Endowment Care - - - 2,222,477 2,222,477 TOTAL BUDGET $ 7,338,995 $ 22,520,500 $ 25,944,134 $ 128,255,683 $ 417,051,906 257 To Table of Contents 2023-2024 Biennial Budget Section V: Budget Details 2024 Budgeted Revenue by Type, All Funds Fund Taxes Licenses& Intergov't Charges for Fines& Permits Services Forfeitures GENERAL FUND $ 69,971,665 $ 2,568,898 $ 6,136,802 $ 9,411,337 $ 431,819 Arterial Street - 4,170,350 Local Street 2,380,200 - co IHotel/Motel Tax 140,000 - - 2,500in - z u_ Arterial Street Preservation 3,434,300 - 750,000 w z 2 American Rescue Plan Act(ARPA) - - 4,246,866 - - Drug Forfeiture - - - 18,000 125,000 cc a Housing&Community Development - - 650,000 - - U w t Recreational Trails - - 7,000 - - Business Improvement Area - - - - - ICumulative Reserve - - - - - Mitigation Fees - - - 1,580,000 - 1998 Library Bond - - - - - City Hall Annex 2010 A&B Bond - - - - - U Local Revitalization 2010 C&D Bond - - - - - w 2020 LTGO A&B Refunding Bonds 250,000 - - - - co H w SCORE 2009 A&B Bond - - 62,560 1,303,640 -❑ LID#249 - - - - - LID#350 - - - - - Golf/Cemetery 2016 Refunding - - - - - I U w Municipal Park Construction 280,000 - - 9,500 - rr a a Capital Improvements 2,200,000 - 1,403,000 50,000 - a a c.) Local Revitalization - - - - - Water - - - 18,883,410 - co z Sewer - - - 9,615,000 - 7 w Sewer Metro - - - 21,973,000 - co 0_ Storm Drainage - - - 11,118,000 - w zz Solid Waste - - 70,000 27,988,200 - w Airport - - 695,555 700,200 - Cemetery - - - 1,429,000 - cn z Insurance - - - - - U- LL w o Workers'Compensation - - - - - rr w Facilities - - - 4,237,500 - a E Innovation and Technology(includes 112 Multimedia) - - - 8,928,100 - z Equipment Rental - - - 515,100 - u) o z Fire Pension - - 88,400 - - o LL SKHHP(South King Housing and Homelessness Partners) - - - - - r z wu) CC LL w a Cemetery Endowment Care - - - 47,500 - TOTAL BUDGET $ 78,656,165 $ 2,568,898 $ 18,280,533 $ 117,809,987 $ 556,819 258 To Table of Contents 2023-2024 Biennial Budget Section V: Budget Details 2024 Budgeted Revenue by Type, All Funds (continued) Miscellaneous Interfund Other Beginning Total Fund Revenue Transfers Sources Fund Balance Resources GENERAL FUND $ 1,657,180 $ 11,719,188 $ 25,000 $ 9,475,710 $ 111,397,599 Arterial Street 133,000 7,003,800 - 690,081 11,997,231 Local Street 15,900 150,000 - 2,494,389 5,040,489 coo Hotel/Motel Tax 1,400 - - 446,979 590,879 z LL Arterial Street Preservation 18,800 - - 2,641,130 6,844,230 w i Amencan Rescue Plan Act(ARPA) - - - - 4,246,866 w w Drug Forfeiture 5,000 - - 612,565 760,565 Housing&Community Development 42,842 692,842 w 20- Recreational Trails 100 - - 102,945 110,045 Business Improvement Area - - - 7,502 7,502 Cumulative Reserve 80,000 - - 29,402,101 29,482,101 Mitigation Fees 20,100 - - 5,533,385 7,133,485 1998 Library Bond - - - - - City Hall Annex 2010 A&B Bond - - - - - Local Revitalization 2010 C&D Bond - - - - - o w• 2020 LTGO A&B Refunding Bonds - 1,254,200 - 662,707 2,166,907 in 1- w SCORE 2009 A&B Bond - - - - 1,366,200 0 LID#249 10 - - 1,697 1,707 LID#350 - - - - - Golf/Cemetery 2016 Refunding - 374,400 - - 374,400 VJ I- C.) w• Municipal Park Construction 74,300 205,000 - 1,013,804 1,582,604 ce a Capitallmprovements 46,300 400,000 - 13,591,156 17,690,456 a • Local Revitalization 1,000 2,081,866 - 2,031 2,084,897 Water 98,500 4,934,810 650,000 7,270,260 31,836,980 co z Sewer 98,900 - 325,000 11,598,751 21,637,651 n w Sewer Metro 16,300 - - 3,355,634 25,344,934 co IT Storm Drainage 78,900 7,000,000 500,000 14,882,941 33,579,841 w z Solid Waste 44,200 - - 2,248,453 30,350,853 w Airport 1,238,000 450,000 - 341,161 3,424,916 Cemetery 3,400 - - 943,347 2,375,747 co 0 z Insurance 12,000 - - 1,540,275 1,552,275 LL W Workers'Compensation 1,129,900 - 15,000 3,496,920 4,641,820 w w `w Facilities 43,500 170,000 - 368,394 4,819,394 Innovation and Technology(includes Multimedia) 26,100 3,346,324 - 3,354,004 15,654,528 z Equipment Rental 5,188,100 928,942 - 6,614,253 13,246,395 i- m o z Fire Pension 15,200 - - 1,697,971 1,801,571 o E SKHHP(South King Housing and W Homelessness Partners) 331,000 - - 1,599,818 1,930,818 r z W co CC U- °- Cemetery Endowment Care 16,630 - - 2,222,477 2,286,607 TOTAL BUDGET $ 10,393,720 $ 40,018,530 $ 1,515,000 $ 128,255,683 $ 398,055,335 259 To Table of Contents 2023-2024 Biennial Budget Section V: Budget Details 2024 Budgeted Expenditures by Object, All Funds (10&20) (30) (40) (60) Fund Personnel Supplies Services Capital GENERAL FUND $ 56,473,599 $ 1,793,115 $ 28,977,175 $ 10,000 Arterial Street - - 195,000 11,540,000 Local Street - - - 1,950,000 o Hotel/Motel Tax 57,750 3,200 116,150 - z LL Arterial Street Preservation 400,000 4,850,000 w Amencan Rescue Plan Act(ARPA) - - - - w w Drug Forfeiture 248,117 69,200 71,700 - iy J Lc Housing&Community Development 175,000 126,500 248,500 100,000 U w Po- Recreational Trails - - - - Business Improvement Area - - 7,502 - Cumulative Reserve - - - - Mitigation Fees - - 75,000 - 1998 Library Bond - - - - City Hall Annex 2010 A&B Bond - - - - wi Local Revitalization 2010 C&D Bond - c - - - w 2020 LTGO A&B Refunding Bonds - - - - co 1- w SCORE 2009 A&B Bond - - - - 0 LID#249 - - - - LID#350 - - - - Golf/Cemetery 2016 Refunding - - - - co 1- 0 • Municipal Park Construction - - 5,000 763,500 0 cc a a Capitallmprovements - - - 6,068,000 as U Local Revitalization - - 2,081,866 Water 4,777,389 388,925 5,899,640 6,176,810 co z Sewer 2,994,863 202,495 5,114,935 1,344,000 7 w Sewer Metro - - 21,961,800 - co Storm Drainage 4,703,710 93,255 2,706,945 8,065,000 ix I- Solid Waste 215,858 48,600 27,877,600 - z w Airport 467,705 517,100 386,405 1,101,110 Cemetery 943,638 361,500 213,650 - 0 • Insurance 175,000 - 7,500 - w w U Workers'Compensation 250,000 - 489,500 - cc of Facilities 1,344,045 140,200 1,851,649 - zInnovation and Technology(includes w Multimedia) 3,805,841 203,470 6,320,827 514,544 1- z_ Equipment Rental 1,336,237 1,225,350 655,560 2,648,380 co u z Fire Pension 191,256 - 15,000 - o E SKHHP(South King Housing and Homelessness Partners) - - 377,600 - r- z w co ▪ j U w w a Cemetery Endowment Care - - - - TOTAL BUDGET $ 78,160,008 $ 5,172,910 $ 103,974,638 $ 47,213,210 260 To Table of Contents 2023-2024 Biennial Budget Section V: Budget Details 2024 Budgeted Expenditures by Object, All Funds (continued) Fund (70&80) (90) Interfund Ending Total Debt Service Interfund Srv. Transfers Fund Balance Budget GENERAL FUND $ - $ 13,403,400 $ 715,635 $ 10,024,675 $ 111,397,599 Arterial Street 204,800 29,000 - 28,431 11,997,231 Local Street - 1,300 - 3,089,189 5,040,489 N Hotel/Motel Tax - - - 413,779 590,879 0 z a_ Arterial Street Preservation - - 1,594,230 6,844,230 w z American Rescue Plan Act(ARPA) - - 4,246,866 - 4,246,866 w w Drug Forfeiture - 15,900 - 355,648 760,565 cc a Housing&Community Development - - - 42,842 692,842 U W va, Recreational Trails - - - 110,045 110,045 Business Improvement Area - - - - 7,502 Cumulative Reserve - - 12,959,994 16,522,107 29,482,101 Mitigation Fees - - 6,928,800 129,685 7,133,485 1998 Library Bond - - - - - City Hall Annex 2010 A&B Bond - - - - - LIJ Local Revitalization 2010 C&D Bond - - - - - LT,• 2020 LTGO A&B Refunding Bonds 1,504,100 - - 662,807 2,166,907 cn 1- w SCORE 2009 A&B Bond 1,366,200 1,366,200 0 LID#249 - - - 1,707 1,707 LID#350 - - - - - Golf/Cemetery 2016 Refunding 374,400 - - - 374,400 cv I- o Municipal Park Construction - O - - 814,104 1,582,604 cc a F Capital Improvements - - 1,181,500 10,440,956 17,690,456 E U • Local Revitalization - - - 3,031 2,084,897 Water 2,473,200 2,611,800 5,091,795 4,417,421 31,836,980 co z Sewer 669,400 1,536,700 157,804 9,617,454 21,637,651 w Sewer Metro - - - 3,383,134 25,344,934 co a Storm Drainage 659,600 2,567,500 7,233,436 7,550,395 33,579,841 cc w H Solid Waste - 186,100 - 2,022,695 30,350,853 z w Airport 83,495 202,400 450,000 216,701 3,424,916 Cemetery - 359,300 - 497,659 2,375,747 0 Insurance - - - 1,369,775 1,552,275 LL W • Workers'Compensation - > 11,500 - 3,890,820 4,641,820 cc vWi Facilities - 579,700 552,700 351,100 4,819,394 z Innovation and Technology(includes w Multimedia) - 925,400 500,000 3,384,446 15,654,528 I- z_ Equipment Rental - 532,300 - 6,848,568 13,246,395 N 5 z Fire Pension - - - 1,595,315 1,801,571 o E SKHHP(South King Housing and `- Homelessness Partners) - - - 1,553,218 1,930,818 F- z w co zQ o K LL W a Cemetery Endowment Care - - - 2,286,607 2,286,607 TOTAL BUDGET $ 7,335,195 $ 22,962,300 $ 40,018,530 $ 93,218,544 $ 398,055,335 261 To Table of Contents 2023-2024 Biennial Budget Section V: Budget Details 2023 Budget Summary, Operating Funds Beginning 2023 2023 Ending Fund Fund Balance Resources Expenditures Fund Balance GENERAL FUND $16,428,633 $91,190,426 $98,143,349 $9,475,710 CO z z Hotel/Motel Tax 480,179 143,900 177,100 446,979 U- a American Rescue Plan Act(ARPA) - 4,030,000 4,030,000 - z w Drug Forfeiture 857,236 148,000 392,671 612,565 w a Housing&Community Development 42,842 650,000 650,000 42,842 J a w Business Improvement Area 97,502 - 90,000 7,502 a ° Cumulative Reserve 30,713,551 80,000 1,391,450 29,402,101 City Hall Annex 2010 A&B Bond - - - - w Local Revitalization 2010 C&D Bond - - - - U 5 2020 LTGO A&B Refunding Bonds 662,707 1,507,600 1,507,600 662,707 EC ui LID#249 1,687 10 - 1,697 I- m LID#350 - - - - tu Golf/Cemetery 2016 Refunding - 370,700 370,700 - SCORE 2009 A&B Bond - 1,366,100 1,366,100 - Water 10,210,632 20,513,410 24,485,990 6,238,052 a Sewer 9,299,995 9,573,200 10,346,701 8,526,494 z U- Sewer Metro 3,328,134 20,613,900 20,586,400 3,355,634 ui (L) Storm Drainage 12,957,725 11,087,600 10,729,632 13,315,693 ce a L.L. Solid Waste 2,135,607 26,646,830 26,533,984 2,248,453 w Airport 601,969 1,653,800 1,988,188 267,581 Cemetery 1,812,215 1,432,300 2,308,402 936,113 w Insurance 1,710,775 12,000 182,500 1,540,275 U Workers'Compensation 3,102,720 1,144,900 750,700 3,496,920 _, J z Facilities 415,868 4,683,900 4,731,374 368,394 Q D r " Innovation and Technology(includes 3,155,085 9,046,000 9,173,835 3,027,250 F Multimedia) z Equipment Rental 1,769,286 3,527,200 3,564,826 1,731,660 QFire Pension 1,790,627 103,600 196,256 1,697,971 U 2 o LL SKHHP(South King Housing& T_ Homelessness Partners) 1,668,893 297,400 366,475 1,599,818 1- z LLJ 0 < Z Cemetery Endowment Care 2,158,347 64,130 - 2,222,477 a' a W a TOTAL OPERATING BUDGET $105,402,215 $209,886,906 $224,064,233 $91,224,888 TOTAL OPERATING BUDGET $315,289,121 $315,289,121 262 To Table of Contents 2023-2024 Biennial Budget Section V: Budget Details 2023 Budget Summary, Capital Funds Beginning 2023 2023 Ending Fund Fund Balance Resources Expenditures Fund Balance 0 z Arterial Street $965,783 $9,085,192 $9,360,894 $690,081 n U- W z Local Street 1,932,689 2,598,000 2,036,300 2,494,389 w > Arterial Street Preservation 2,699,358 4,041,772 4,100,000 2,641,130 EC g U Recreational Trails 95,845 7,100 - 102,945 w a Mitigation Fees 10,976,167 1,601,200 7,043,982 5,533,385 Municipal Park Construction 816,504 1,545,100 1,347,800 1,013,804 J H H U Q , Capital Improvements 13,078,556 6,833,300 6,320,700 13,591,156 U W d Local Revitalization 245,831 256,200 500,000 2,031 Water 3,321,676 10,752,092 13,041,560 1,032,208 0 z D Sewer 8,687,557 377,200 5,992,500 3,072,257 w E Storm Drainage 7,744,442 536,200 6,713,394 1,567,248 a EC Fll Airport 311,215 4,000,755 4,238,390 73,580 z to Cemetery 7,184 355,100 355,050 7,234 z owcn Innovation and Technology 237,354 674,700 585,300 326,754 0 Li., w D z cd U- Equipment Rental 4,508,173 3,470,540 3,096,120 4,882,593 TOTAL CAPITAL BUDGET $55,628,334 $46,134,451 $64,731,990 $37,030,795 TOTAL CAPITAL BUDGET $101,762,785 $101,762,785 263 To Table of Contents 2023-2024 Biennial Budget Section V: Budget Details 2024 Budget Summary, Operating Funds Beginning 2024 2024 Ending Fund Fund Balance Resources Expenditures Fund Balance GENERAL FUND $9,475,710 $101,921,889 $101,372,924 $10,024,675 cn ❑ Hotel/Motel Tax 446,979 143,900 177,100 413,779 z U- w 1-1 American Rescue Plan Act(ARPA) - 4,246,866 4,246,866 - z > Drug Forfeiture 612,565 148,000 404,917 355,648 w ✓ Housing&Community Development 42,842 650,000 650,000 42,842 J Q c) Business Improvement Area 7,502 - 7,502 - w a 0 Cumulative Reserve 29,402,101 80,000 12,959,994 16,522,107 City Hall Annex 2010 A&B Bond - - - - w Local Revitalization 2010 C&D Bond - - - - 0 5 2020 LTGO A&B Refunding Bonds 662,707 1,504,200 1,504,100 662,807 ce co LID#249 1,697 10 - 1,707 m▪ LID#350 - - - - o Golf/Cemetery 2016 Refunding - 374,400 374,400 - SCORE 2009 A&B Bond - 1,366,200 1,366,200 - Water 6,238,052 18,963,410 21,242,749 3,958,713 p Sewer 8,526,494 9,661,700 10,676,197 7,511,997 z U- Sewer Metro 3,355,634 21,989,300 21,961,800 3,383,134 w rn Storm Drainage 13,315,693 11,160,700 17,964,446 6,511,947 i a w Solid Waste 2,248,453 28,102,400 28,328,158 2,022,695 F w Airport 267,581 1,938,000 2,107,005 98,576 Cemetery 936,113 1,432,300 1,878,038 490,375 w Insurance 1,540,275 12,000 182,500 1,369,775 U Workers'Compensation 3,496,920 1,144,900 751,000 3,890,820 CO ❑_1 Z Facilities 368,394 4,451,000 4,468,294 351,100 Q m u` Innovation and Technology(includes 3,027,250 11,696,580 11,755,538 2,968,292 r Multimedia) z Equipment Rental 1,731,660 3,608,990 3,749,447 1,591,203 Q Fire Pension 1,697,971 103,600 206,256 1,595,315 U Z o E SKHHP(South King Housing& T_ Homelessness Partners) 1,599,818 331,000 377,600 1,553,218 I- z w <• z Cemetery Endowment Care 2,222,477 64,130 - 2,286,607 w a TOTAL OPERATING BUDGET $91,224,888 $225,095,475 $248,713,031 $67,607,332 TOTAL OPERATING BUDGET $316,320,363 $316,320,363 • 264 To Table of Contents 2023-2024 Biennial Budget Section V: Budget Details 2024 Budget Summary, Capital Funds Beginning 2024 2024 Ending Fund Fund Balance Resources Expenditures Fund Balance z z Arterial Street $690,081 $11,307,150 $11,968,800 $28,431 D U- w z Local Street $2,494,389 $2,546,100 $1,951,300 $3,089,189 w Arterial Street Preservation $2,641,130 $4,203,100 $5,250,000 $1,594,230 rI g U Recreational Trails $102,945 $7,100 $0 $110,045 w a Mitigation Fees $5,533,385 $1,600,100 $7,003,800 $129,685 Municipal Park Construction 1,013,804 $568,800 $768,500 $814,104 J H H U • 0 Capital Improvements 13,591,156 $4,099,300 $7,249,500 $10,440,956 U I• I a Local Revitalization 2,031 $2,082,866 $2,081,866 $3,031 Water 1,032,208 $5,603,310 $6,176,810 $458,708 0 D Sewer 3,072,257 $377,200 $1,344,000 $2,105,457 w E it Storm Drainage 1,567,248 $7,536,200 $8,065,000 $1,038,448 a ct Airport 73,580 $1,145,755 $1,101,210 $118,125 z w Cemetery 7,234 $100 $50 $7,284 J z• U cn Innovation and Technology 326,754 $603,944 $514,544 $416,154 0 w c[ D LU z (f) Li_ Equipment Rental 4,882,593 $3,023,152 $2,648,380 $5,257,365 TOTAL CAPITAL BUDGET $37,030,795 $44,704,177 $56,123,760 $25,611,212 TOTAL CAPITAL BUDGET $81,734,972 $81,734,972 265 To Table of Contents 2023-2024 Biennial Budget Section V: Budget Details Relationship between Fund and City Structure The table below provides a cross-reference of the relationships between individual funds and City structure. City departments are listed across the top in blue. Below each department unit are the funds administered by that department, color-coded by fund type. City of Auburn Funds by Type and Administrative Department Mayor and Human Community Parks& Innovation& Council Adminisvation Resources Finance Legal Development Police PubhcWorks Recreation Streets Technology General General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund Fund Cumulative Hotel/Motel Reserve Tax Arterial Street American Housing& Special Rescue Plan Community t Drug Local Street Recreational Revenue Act(ARPA) Develop ment Forfeiture Trails Funds Mitigation Business Fees Improvement Arterial Street Area Preserva bon Debt Service Debt Service Funds )multiple) Capital Capital Improvements Municipal Park Projects Construction Funds Local Revitalization Water EnterpriseSewer/Metro Funds Solid Waste Cemetery Storm Dra inage Airport Facilities Worker's Equipment Innovation& Compensation Insurance Rental and Technology Multimedia Replacement El re Pension South King Other Housing& Funds Cemetery Homelessness Endowment Partners Care (SKHHP) 266 To Table of Contents 2023-2024 Biennial Budget Section V: Budget Details Budgeted Expenditures by Administrative Structure Perhaps the most common way of viewing the organization of the City is by administrative structure. The table on the following page presents the budget from this perspective. Expenditures are accounted for on the basis of where the authority for the expenditure lies. The administrative structure is based upon the reporting relationships — what people and functions are accountable to which department. The criteria of organizing a City administratively are based on the grouping of specific work tasks or skills into groups with similar or related characteristics. This creates more efficiency, eliminates duplication of effort, and allows the diversity of City functions to be managed consistently. For example, it is more efficient for the accounts of the City to be handled centrally where trained staff can be provided. Likewise, it is more efficient to share engineering skills than for each utility to have separate engineering staff. The administrative structure of the City consists of the Mayor and nine department heads. The larger departments are then subdivided into divisions. Administrative or Support Departments: Mayor and Council: Provides overall administration to the entire City. Also includes expenditures related to the operation of the City Council. Administration: This department coordinates the priorities of the Mayor and City Council and ensures that they are addressed and implemented throughout the City organization for the benefit of its residents and businesses. This department also houses emergency management, facilities, and multimedia services. Human Resources: This department provides centralized personnel and risk management services to all City departments and oversees the court and the Workers' Compensation self-insurance fund. Finance: Provides centralized budgeting and financial reporting services to all City departments as well as other administrative services, such as accounting, long-term financing, payroll, and City utility billing and customer service. Legal: Provides centralized legal, oversees property management, and City Clerk services to all City departments. Community Development: The Community Development Department provides citywide land use planning, economic development, permitting, inspection services, code compliance, business licenses, and community and human services. Police: Provides for all police services in the City of Auburn and jail services at the South Correctional Entity (SCORE). Public Works: The Public Works Department includes engineering services; water, sewer, and storm utilities; equipment rental services, street maintenance, street capital construction projects, vegetation management, and the Auburn Municipal Airport. Parks, Arts and Recreation: Provides recreational services, senior citizen services, provides arts and culture, and maintenance of park facilities. The Parks Department also manages the Mountain View Cemetery, the Auburn Golf Course, and parks construction projects. Innovation & Technology: Provides management, oversight, and support of all technology within the City including GIS, desktop, and network applications. 267 To Table of Contents I 2023-2024 Biennial Budget Section V: Budget Details Budgeted Expenditures by Administrative Structure 2021 2022 2022 2023 2024 Actual Adj Budget Est Actual Budget Budget MAYOR&COUNCIL: Mayor and Council $ 1,125,121 $ 1,713,091 $ 1,683,300 $ 2,068,401 $ 2,147,458 1,125,121 1,713,091 1,683,300 2,068,401 2,147,458 ADMINISTRATION DIRECTOR: Administration 1,172,704 1,170,381 1,168,715 1,265,262 1,305,280 Facilities 3,646,505 4,549,506 4,236,960 4,731,374 4,468,294 Multimedia 938,460 1,229,612 1,166,750 1,354,180 1,407,172 5,757,668 6,949,499 6,572,425 7,350,816 7,180,746 HUMAN RESOURCES DIRECTOR: Human Resources 4,190,314 5,358,128 5,275,760 5,350,249 5,452,683 Worker's Compensation 664,521 890,000 874,000 750,700 751,000 4,854,835 6,248,128 6,149,760 6,100,949 6,203,683 FINANCE DIRECTOR: Finance 3,334,007 4,226,313 3,497,500 5,048,623 5,455,040 Non-Departmental 6,568,384 3,997,099 22,416,720 3,724,000 3,378,435 American Rescue Plan Act(ARPA) 1,572,968 6,036,766 4,901,381 4,030,000 4,246,866 Cumulative Reserve - 2,442,200 450,000 1,391,450 12,959,994 Mitigation Fees 1,263,127 7,089,794 6,728,113 7,043,982 7,003,800 Debt Service Funds 1,880,075 3,249,411 1,882,711 3,244,400 3,244,700 Capital Improvements 5,469,353 11,418,618 8,912,400 6,320,700 7,249,500 Local Revitalization 46,361 113,725 113,725 500,000 2,081,866 Solid Waste 18,383,884 19,314,580 24,831,375 26,533,984 28,328,158 Insurance 22,385 183,200 58,200 182,500 182,500 Fire Pension 197,012 211,204 211,200 196,256 206,256 Cemetery Endowment Care - - - - - 38,737,558 58,282,910 74,003,325 58,215,895 74,337,115 CITY ATTORNEY: Legal 4,279,682 6,243,018 5,672,550 6,493,752 6,739,750 4,279,682 6,243,018 5,672,550 6,493,752 6,739,750 COMMUNITY DEV.DIRECTOR Hotel/Motel Tax 32,369 177,110 119,350 177,100 177,100 Community Development 6,111,076 8,663,702 8,226,960 8,308,843 8,495,866 Business Improvement Area 25,000 90,000 90,000 90,000 7,502 Housing and Community Development 1,089,551 1,344,900 1,344,900 650,000 650,000 South King Housing&Homelessness Partners 272,185 448,040 448,040 366,475 377,600 7,530,181 10,723,752 10,229,250 9,592,418 9,708,068 POLICE CHIEF: SCORE(jail) 5,583,799 5,523,800 5,523,800 5,600,000 5,700,000 Police 29,425,200 34,556,650 33,444,560 35,506,676 37,201,306 Drug Forfeiture 438,212 454,131 345,600 392,671 404,917 35,447,211 40,534,581 39,313,960 41,499,347 43,306,223 PUBLIC WORKS DIRECTOR Public Works 3,442,528 3,945,285 3,945,285 4,639,592 4,744,995 Streets 3,811,794 4,034,054 3,890,270 4,634,919 4,839,339 Arterial Street 3,799,983 13,042,568 10,510,319 9,360,894 11,968,800 Local Street 1,524,683 4,287,057 3,611,751 2,036,300 1,951,300 Arterial Street Preservation 3,966,013 7,842,385 4,679,912 4,100,000 5,250,000 Water 37,747,647 40,283,856 34,636,733 37,527,550 27,419,559 Sewer 12,703,757 16,812,808 12,500,700 16,339,201 12,020,197 Storm Drainage 15,134,456 18,201,900 14,214,300 17,443,026 26,029,446 Sewer Metro 17,485,161 21,008,800 19,646,700 20,586,400 21,961,800 Airport 1,206,832 4,899,515 4,518,123 6,226,578 3,208,215 Equipment Rental 4,209,797 9,664,687 7,335,750 6,660,946 6,397,827 105,032,651 144,022,915 119,489,843 129,555,406 125,791,478 PARKS DIRECTOR: Parks,Arts&Recreation 11,920,230 15,388,110 14,525,850 15,503,032 15,912,772 Recreational Trails - - - - - Municipal Park Construction 1,111,537 2,059,030 1,955,693 1,347,800 768,500 Cemetery 1,454,954 1,589,648 1,421,500 2,663,452 1,878,088 14,486,721 19,036,788 17,903,043 19,514,284 18,559,360 INNOVATION&TECHNOLOGY DIRECTOR: Innovation and Technology(excludes Multimedia) 5,566,955 7,943,699 6,316,000 8,404,955 10,862,910 5,566,955 7,943,699 6,316,000 8,404,955 10,862,910 RESERVES: General Fund 35,357,368 26,146,114 16,428,633 9,475,710 10,024,675 Special Revenue Funds 37,582,709 33,573,627 48,861,154 41,973,919 22,285,956 Debt Service Funds 385,815 1,079,095 664,394 664,404 664,514 Capital Funds 15,474,634 10,943,299 14,140,891 14,606,991 11,258,091 Enterprise Funds Utilities 73,317,415 50,410,015 57,685,767 39,356,039 26,991,099 Airport 1,691,288 1,499,772 913,184 341,161 216,701 Cemetery 1,640,300 1,474,851 1,819,399 943,347 497,659 Internal Service Funds 16,890,461 11,981,601 14,899,260 15,373,846 15,844,709 FiduciaryFunds 2,248,711 3,550,859 3,459,520 3,297,789 3,148,533 Permanent Funds 2,106,447 2,170,577 2,158,347 2,222,477 2,286,607 186,695,148 142,829,810 161,030,549 128,255,683 93,218,544 TOTAL ALL FUNDS $ 409,513,731 $ 444,528,190 $ 448,364,005 $ 417,051,906 $ 398,055,335 268 To Table of Contents 2023-2024 Biennial Budget Section V: Budget Details Budgeted General Fund Expenditures by Department & Cost Center The next table presents a summary of General Fund expenditures by cost center. A cost center identifies specific activities within an administrative unit of the City. Since these cost centers correspond to specific programs operated by the City, this page summarizes the program budgets of the General Fund. In 2023, the total public safety budget, which includes Police, Jail, Municipal Court, Probation, and Civil Service, is 45.1% of the total General Fund. Police services make up 36.2% of the General Fund; the largest police program being Patrol & Operations. Jail services at the South Correctional Entity (SCORE) account for 5.7%, while Municipal Court, Probation, and Civil Services total 3.3%. Parks, Arts and Recreation accounts for 15.8% of the General Fund, with 6.8% dedicated to recreation and park facilities, and 1.1% to senior services. The balance of the General Fund budget supports a variety of services —4.7% has been allocated to street maintenance; 4.7% to Public Works and engineering services; 8.5% to Community Development services which include permitting, land use planning, and building code administration; and the remaining 13.0% is made up of general government services such as Legal, Finance, and Administration. The pie charts below and on the next page depict General Fund expenditures for 2023 and 2024 by department. r � General Fund Expenditures by Department - 2023 Non- Mayor&Council Departmental 2.1% Administration Human 3.8% 1.3% Resources 5. % Fina 5nce 5.1% Legal Parks,Arts : 6.6% Recreation 15.8% Public Works Community 4.7% Development 8.5/0 Police SCORE (Jail) 36.2% 5.7% 269 To Table of Contents 2023-2024 Biennial Budget Section V: Budget Details General Fund Expenditures by Department - 2024 Non- Mayor&Council Departmental 2.1°�O Administration Human °/0 1.3/° 3.3% Resources 54 Finan%ce 5.4% Legal arks,Arts & 6.6°/0 Recreation 15.7% 111‘ 1°°111 Public Works Community 4.7% Development 8.4% Police SCORE (Jail) 3fi.7°/o 5.6% 270 To Table of Contents 2023-2024 Biennial Budget Section V: Budget Details Budgeted General Fund Expenditures by Cost Center 2021 2022 2022 2023 2024 Actual Adj Budget Est Actual Budget Budget MAYOR&COUNCIL: City Council $ 447,151 $ 583,957 $ 566,350 $ 392,789 $ 406,912 Mayor 592,012 750,034 740,850 1,022,399 1,052,813 Diversity,Equityand Inclusion 1 85,958 379,100 376,100 653,213 687,733 1,125,121 1,713,091 1,683,300 2,068,401 2,147,458 ADMINISTRATION: Administration 805,870 864,591 863,792 1,055,322 1,087,881 Emergency Management 185,617 300,789 299,923 209,940 217,399 Economic Development 181,217 5,000 5,000 - - 1,172,704 1,170,381 1,168,715 1,265,262 1,305,280 HUMAN RESOURCES: Municipal Court 2,457,089 3,163,945 3,160,900 3,038,838 3,040,544 Personnel&Administration 1,622,583 2,026,168 1,908,660 2,135,612 2,229,650 Civil Service Commission 108,943 148,015 186,200 155,799 162,489 Wellness 1,699 20,000 20,000 20,000 20,000 4,190,314 5,358,128 5,275,760 5,350,249 5,452,683 FINANCE: Administration 632,358 703,964 553,500 1,274,185 1,329,049 Budgeting&Accounting 1,846,989 2,508,901 2,015,900 1,561,888 1,646,327 Financial Planning - - - 1,119,364 1,315,985 Finance-Utilities 854,660 1,013,448 928,100 1,093,186 1,163,679 3,334,007 4,226,313 3,497,500 5,048,623 5,455,040 LEGAL: City Clerk 1,081,600 1,469,627 1,338,550 1,294,143 1,355,849 Administration 872,238 1,495,918 979,400 1,526,186 1,602,739 Prosecution&Criminal 920,726 794,137 871,400 1,168,085 1,245,894 Property Management 201,284 275,601 275,550 342,171 348,221 Homelessness Outreach 1,203,834 2,207,734 2,207,650 2,163,167 2,187,047 4,279,682 6,243,018 5,672,550 6,493,752 6,739,750 COMMUNITY DEVELOPMENT: Building&Permits 2,219,222 2,455,472 2,278,150 2,222,521 2,322,893 Animal Control 442 - - - - Environmental Services 155,599 166,907 164,600 55,391 58,287 Comm unity Services 459,836 532,741 495,450 862,680 751,199 Administration 945,473 1,025,351 963,300 1,845,407 1,931,711 Planning 1,041,076 1,880,965 1,854,400 1,179,707 1,223,778 Economic Development 325,589 1,305,239 1,212,650 632,424 737,466 Human Services 720,213 878,387 876,100 1,155,769 1,107,231 SKHHP 243,627 418,640 382,310 354,944 363,301 6,111,076 8,663,702 8,226,960 8,308,843 8,495,866 SCORE(JAIL): SCORE 5,583,799 5,523,800 5,523,800 5,600,000 5,700,000 5,583,799 5,523,800 5,523,800 5,600,000 5,700,000 POLICE: Administration 7,032,317 8,430,057 8,481,400 10,148,091 10,834,449 Patrol&Operations 15,559,347 17,995,767 17,042,160 16,357,509 16,974,146 Investigations 3,584,156 4,055,800 4,233,800 4,438,402 4,606,021 Community Programs 1,795,279 2,214,781 2,109,100 3,049,966 3,187,030 Records 1,293,307 1,578,944 1,416,300 1,243,237 1,320,373 Jail - 20,000 20,000 20,000 20,000 Animal Control 160,795 261,301 141,800 249,471 259,287 $ 29,425,200 $ 34,556,650 $ 33,444,560 $ 35,506,676 $ 37,201,306 271 To Table of Contents 2023-2024 Biennial Budget Section V: Budget Details Budgeted General Fund Expenditures by Cost Center (continued) 2021 2022 2022 2023 2024 Actual Adj Budget Est Actual Budget Budget PUBLIC WORKS: Engineering 3,442,528 3,945,285 3,945,285 4,639,592 4,744,995 3,442,528 3,945,285 3,945,285 4,639,592 4,744,995 PARKS,ARTS&RECREATION: Cultural Arts 358,813 800,055 695,290 586,103 596,139 Special Events 545,192 754,805 714,550 552,923 572,069 Administration 1,555,692 1,777,056 1,711,500 3,610,989 3,782,795 Senior Center 830,524 1,099,173 1,005,100 851,888 883,216 Senior Resource Hub 2 231,763 374,143 374,143 199,018 148,659 Recreation Administration&Programs 1,843,874 2,945,548 2,655,237 2,370,781 2,441,391 Parks Facilities Rentals 37,169 144,900 60,500 144,900 144,900 Theater 623,716 624,727 610,000 386,208 395,684 Museum 393,528 536,111 527,330 516,501 545,639 Parks Facilities 3,195,388 3,777,967 3,665,200 4,347,206 4,392,493 Golf Maintenance&Operations 1,233,144 1,283,413 1,210,300 1,047,953 1,081,128 Golf Finance Administration 380,456 362,665 364,000 91,036 104,317 Golf Pro Shop 690,973 907,547 932,700 797,526 824,342 11,920,230 15,388,110 14,525,850 15,503,032 15,912,772 STREETS: Maintenance&Operations 3,114,649 3,254,215 3,110,870 3,661,866 3,774,245 Administration 697,145 779,839 779,400 973,053 1,065,094 3,811,794 4,034,054 3,890,270 4,634,919 4,839,339 NON-DEPARTMENTAL: Transfers&Miscellaneous 6,568,384 3,997,099 22,416,720 3,724,000 3,378,435 Ending Fund Balance 35,357,368 26,146,114 16,428,633 9,475,710 10,024,675 41,925,752 30,143,213 38,845,353 13,199,710 13,403,110 TOTAL GENERAL FUND $ 116,322,208 $ 120,965,744 $ 125,699,903 $ 107,619,059 $ 111,397,599 In 2019,Auburn City Council adopted Inclusive Auburn Initiative(Resolution No.5427). Program started in 2020. 2 In 2021,Property Management moved from Administration Department to Legal Department. 3 In 2020,Homelessness Outreach program started to provide guidance and referral to homeless people. 272 To Table of Contents 2023-2024 Biennial Budget Section V: Budget Details Budgeted Interfund Operating Transfers The next table presents a summary of transfers between funds for items such as payment of debt service and transfers in support of capital construction projects. Fund Fund Name 2023 2023 2024 2024 1 Transfers Out Transfers In Transfers Out Transfers In 001 GENERAL $ 632,700 $ 2,565,692 $ 715,635 $ 11,719,188 102 ARTERIAL STREET - 5,101,692 - 7,003,800 103 LOCAL STREET FUND - 235,000 - 150,000 105 ARTERIAL STREET PRESERVATION - - - - 106 AMERICAN RESCUE PLAN ACT(ARPA) 4,030,000 - 4,246,866 - 117 DRUG FORFEITURE - - - - 122 CUMULATIVE RESERVE FUND 1,391,450 - 12,959,994 - 124 MITIGATION FEES 6,968,982 - 6,928,800 - 230 2010A&B ANNEX DEBT SERVICE - - - - 231 2010C&D LOCAL REVITALIZATION - - - - 232 2020 LTGO A&B REFUNDING BONDS - 1,257,600 - 1,254,200 276 2016 COMBINED REFUNDING 2005/2006A LTGO - 370,700 - 374,400 321 MUNICIPAL PARK CONSTRUCTION - 882,800 - 205,000 328 CAPITAL IMPROVEMENT PROJECTS 1,059,200 2,727,000 1,181,500 400,000 330 LOCAL REVITALIZATION - 255,000 - 2,081,866 430 WATER UTILITY 9,087,876 - 5,091,795 - 431 SEWER UTILITY 275,568 - 157,804 - 432 STORM DRAINAGE UTILITY 372,638 - 7,233,436 - 434 SOLID WASTE - - - - 435 AIRPORT 450,000 - 450,000 - 436 CEMETERY 518,810 - - - 460 WATER CAPITAL PROJECTS - 8,934,810 - 4,934,810 461 SEWER CAPITAL PROJECTS - - - - 462 STORM DRAINAGE CAPITAL PROJECTS - - - 7,000,000 465 AIRPORT CAPITAL PROJECTS - 450,000 - 450,000 466 CEMETERY CAPITAL PROJECTS - 355,000 - - 503 WORKERS'COMPENSATION - - - - 505 FACILITIES 590,910 495,000 552,700 170,000 518 INNOVATION AND TECHNOLOGY 566,000 359,000 500,000 2,745,780 550 EQUIPMENT RENTAL - 136,500 - 123,490 560 EQUIPMENT RENTAL CAPITAL PROJECTS - 1,147,040 - 805,452 568 IT CAPITAL PROJECTS - 671,300 - 600,544 701 CEMETERY ENDOWED CARE FUND - - - - Total $ 25,944,134 $ 25,944,134 $ 40,018,530 $ 40,018,530 273 To Table of Contents CITY JBUI-tN WASHINGTON 2023-2024 Biennial Budget Section VI: Program Improvements SECTION VI: PROGRAM IMPROVEMENTS BY CITY DEPARTMENTS This section of the budget presents in detail, the program improvements that have been recommended by the Mayor and City Council during budget deliberations. Each program improvement consists of the following: Program Title The name of the improvement as proposed by the department. Contact Person The employee who submitted the request for the improvement. Duration Indicates whether the budget for the proposed improvement is a one-time (OT) request that will end after 2023-2024 or will be an ongoing (OG) request that will continue beyond 2024. 2023 Cost of Improvement Estimated cost by the department to implement the program improvement in 2023. 2024 Cost of Improvement Estimated cost by the department to implement the program improvement in 2024. Department Name The department requesting the improvement. Funding Source Indicates the fund(s)that have been budgeted to pay for the improvement. Description of Improvement A brief summary of the program improvement. Alternatives This portion of the proposal describes potential alternatives to the proposed program to assist in evaluating the proposal's merits. Advantages of Approval The advantages of the proposal relative to the alternatives. Implications of Denial A description of what will occur if the proposal is not approved. Cost of Improvement Shows the budget for the proposal for each budget year by major expenditure element as well as the category of fund(s)that will pay for the proposal. 275 To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements 2023-2024 Program Improvements by Department The following tables summarize the program improvements that have been included in the 2023- 2024 budget. The recommended levels of funding are indicated under the"Expenditures (net of revenues)" columns.I Package name and page numbers are hyperlinked Non General Fund-1x Expenditures(net of Revenue) GF Impact All Other Funds Potential Page 8 Dept/Name Title 2023 2024 2023 2024 FTE Funding Source 278 CEM.0007 Backhoe - - 163,810 - 0.00 436 FB 283 ENG.0036 Roadway Channelization Maintenance - - 200,000 200,000 0 00 Fund 105 286 ERR.0010 ER&R Heavy Duty Truck Lift - - - 135,380 0.00 550 FB 287 ERR 0011 ER&R Shop Roll Up Door Replacement - - 30,250 - 0 00 550 FB 298 15.0082 Video Cameras at Auburn Golf Course - - 66,000 - 0.00 518 Fund 313 STM.0009 Remote Mower for Vegetation - - 73,900 6,770 0.00 Storm FB 315 SWR 0006 CCTV Camera and Tractor for Sewer - - 53,700 240 0 00 Sewer FB Total $ - $ - I$ 587,660 $ 342,390 0.00 Non General Fund-Ongoing Expenditures(net of Revenue) GF Impact All Other Funds Potential Page 8 Dept/Name Title 2023 2024 2023 2024 FTE Funding Source 1277 AIR 0003 Airport Operations Adjustments - - 169,450 248,262 0.00 Airport FB 1312 STM 0008 Maint Worker I-CDL Vegetation(2 FTE) - - 329,740 219,500 2 00 Storm FB 1285 ENG.0040 Water Resource Technician _ - i - 147,184 1.00 S/SD FB I 314 SWR 0005 Maintenance Worker I-CDL Sewer(1 FTE) - 159,825 109,750 1.00 Sewer FB Total $ - $ - $ 659,015 I 724,696 General Fund-lx _ Expenditures(net of Revenue) GF Impact All Other Funds Potential Page if Dept/Name Title 2023 2024 2023 2024 FTE Funding Source 280 ENG 0033 Comprehensive Transp.Plan Major Update 50,000 - - - 0.00 General Fund 282 ENG 0035 Signal BBS Battenes 50,000 - - - 0.00 General Fund 290 FAC.0030 Senior Center Exterior Repairs 50,000 - - - 0.00 General Fund 303 PLN 0054 Human Services Equity and Strategic Planning 50,000 - - - 0 00 General Fund 310 PRK.0060 Veterans Park Memorial Repair/Renovation 50,000 - - - 0.00 General Fund 279 ENG.0031 Facility Master Plan Phases 2,3 and 4 - - - 2,300,000 0.00 REET 1 291 FAC.0031 1C Carpet(PD)and door hardware replacement - - 325,000 - 0.00 REET 1 311 PRK 0061 Auburn Golf Course Dnving Range - - 100,000 1,600,000 0 00 REET 1/Fund 124 281 ENG.0034 Citywide Traffic Signal Re-Lumping - - 110,000 145,000 0.00 Reserve 289 FAC 0029 Golf Course Exterior Repairs - - 100,000 0 00 Reserve 293 FIN.0020 Financial ERP System Replacement - - 150,000 2,650,000 0.00 Reserve 296 HRR.0005 Process Improvements-NEOGOV/HRIS - - 206,150 102,050 0.00 Reserve 304 POL.0039 Patrol Fleet Expansion-Initial Upfit - - 825,300 762,944 0.00 Reserve Total $ 250,000 $ - $ 1,816,450 $ 7,559,994 0.00 General Fund-Ongoing Expenditures(net of Revenue) GF Irjllpact All Other Funds Potential Page it Dept/Name Title 2023 2024 2023 2024 FTE Funding Source 284 ENG.0038 Project Engineer 18,740 16,498 164,910 166,792 1.00 GF FB 288 ERR 0012 Mechanic 2(1 FTE Position) 91,455 82,738 45,045 40,752 1 00 GF FB 292 FIN.0019 B&O PROGRAM - - - - 2 00 New GF Revenue 294 HRR.0003 Transition LTE HR Coordinator to FTE 80,275 85,967 36,065 38,623 1.00 GF FB 295 HRR.0004 Workforce Development 138,000 138,000 62,000 62,000 0.00 GF FB 297 IS.0081 IT Security Engineer 91,375 91,395 45,005 45,015 1.00 GF FB 299 LGL.0006 Repair,Maintenance&Improvements of City 150,000 150,000 - - 0 00 GF FB 300 LGL.0007 King County Inquests 50,000 50,000 - - 0.00 GF FB 301 MAY 0005 FTE DEI Community Engagement Coordinator 101,168 106,108 45,452 47,672 1 00 GF FB 302 MAY.0007 Divesity,Equity&Inclusion Division Budget 162,875 193,407 73,175 86,893 0.00 GF FB 304 POL 0039 Patrol Fleet Expansion-Ongoing - 264,192 - - *3.00 GF FB 305 POL 0042 Police Operations Adjustments 70,100 70,100 - - 0 00 GF FB 306 PRK 0056 Museum Curator of Collections FTE 60,780 66,710 - - 1.00 GF FB 307 PRK.0057 Museum Programming/Operations to Parks Dept 18,830 18,760 - - 0.00 GF FB 308 PRK.0058 FTE Park Maint.Wrk 1/Enviro Park Transfer 990 7,560 - - 1.00 GF FB 309 PRK.0059 FTE Park Maintenance Worker 1 103,901 110,461 - - 1.00 GF FB Total $ 1,138,488 $ 1,451,897 $ 471,653 $ 487,746 13.00 Grand Total Requests $ 1,388,488 $ 1,451,897 $ 3,534,778 $ 9,114,826 17.00 276 To Table of Contents I 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#:AIR.0003 Program Name:Airport Operations Adjustments Department: Public Works New Program (Y/N): N One-time or Ongoing: Ongoing Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 - 169,450 - 2024 - 248,262 - Total: - 417,712 - Description of Program: This request is an update to the airport operations fund based on actual costs over the past four years when City employed staff took over full time management of the airport. Most of the fund increase relates to facility maintenance needs and an increase to aviation fuel purchase/sales. The increase fuel purchase cost based on recent increases in fuel costs has an offsetting revenue included in the proposed budget for Fuel Sales that are anticipated. This decision package also captures the fair market appraisal the airport conducts every 5 years which is required for the land lease agreements and an increase in seasonal/intern wages as the airport has found improved efficiencies with hiring seasonal staff instead of using a landscaping contractor. There is sufficient revenue in the airport operation budget to fund these increases both immediately and for the long term. This update would put airport operation expenditures in line with actual costs and addresses the requirement for the appraisal agreed to in the City's land lease agreements on the Airport property. 277 ITo Decision Packages) I To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: CEM.0007 Program Name: Cemetery Backhoe Department: Cemetery New Program (Y/N):Yes One-time or Ongoing: One-time Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 - 163,810 - 2024 - - - Total: - 163,810 - Description of Program: This request recommends replacing an existing 26-year-old John Deere Backhoe-Loader with a new Backhoe-Loader.The existing piece of equipment is often in need of repair at critical times. The backhoe is used daily for preparing graves as well as general dirt work on the 75-acre site.The replacement of the existing piece of equipment will allow the cemetery to worry less about continual breakdowns as well as work more efficiently on burials and general site improvements. Funds for this acquisition are out of the Cemetery working capital account. 278 ITo Decision Packages) I To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: ENG.0031 Program Name: Facility Master Plan Improvements, Phases 2, 3 and 4 Department: Public Works, Police, Parks New Program (Y/N): N One-time or Ongoing: Ongoing Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 - - - 2024 - 2,300,000 - Total: - 2,300,000 - Description of Program: City Council adopted Resolution 5595, Facility Master Plan, in May of 2021. This budget request is to begin the design efforts for Phase 2 in 2024. Phases 2, 3 and 4 are anticipated to span from 2024 through 2029 and include the design, property acquisition and construction of improvements for the Public Works Maintenance and Operations, Parks,Arts and Recreation Maintenance and Operations, and Police Departments. Phase 2 is anticipated to occur between 2024-2026 and includes relocation of the Parks green house and bulk bins to allow the construction of an access connection to 15th Street SW. Construct additional Parks crew space and renovate the existing building at Game Farm Park. Development of a master site plan for the Police headquarters property and incorporate the assigned vehicle program proposed to begin implementation in 2024. In addition, construction of a new Police evidence storage facility is included. Remove the deed restriction on a portion of the GSA Park Property. Complete the enclosure of the existing Public Works vehicle storage bay. Construct a new Public Works crew building on the existing M&O site and provide replacement parking. Phase 3 is anticipated between 2026-2027 and is anticipated to include renovation of the existing Justice Center as determined by Phase 2 for Police, modification of the existing Public Works M&O building to add additional central stores warehousing space and maximize the use of the existing crew and storage space and renovate the existing Parks building at GSA Park to add storage and crew space. Phase 4 is anticipated between 2028-2029 and would construct coverage for high valued fleet parking at Public Works M&O and construction of Parks maintenance and operations satellite facilities. The 2024-2029 program is estimated to cost a total of$38-41M. It is anticipated that this program will require the issuance of Bonds by the City Council. If bonds are issued in 2025,the costs expended on design in 2024 may be reimbursable if certain criteria) is met which would refund the general fund. 279 ITo Decision Packages) I To Table of Contents 2023-2024 Biennial Budget Section VI: Proaram Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: ENG.0033 Program Name: Comprehensive Transportation Plan Major Update Department: Public Works New Program (Y/N): N One-time or Ongoing: One-time Maintain or Increase Level of Service: Increase Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 50,000 - - 2024 - - - Total: 50,000 - - Description of Program: In 2022, a contract was approved for consultant support for the 2024 Comprehensive Transportation Plan Update, to include traffic count collection and analysis, multimodal level of service analysis, map development, layered network development, update of the current travel model and development of the 20-year travel forecast. In 2023, additional consultant support is needed in the development of multimodal level of service standards and planning guidelines, which will identify the types of facilities that would be needed to accommodate each mode of travel (pedestrian, bicycle, transit, freight, and automobiles) and the data needed to monitor this level of service to accommodate each mode.To support this effort,this request is for the consultant to purchase and analyze "Big Data" that will include vehicle speeds, freight related data, and information about origins and destinations,which will help guide the development of multi- modal level of service metrics and projects that would help reach the City's goals towards acceptable level of service for each mode. This request will provide a comprehensive set of policies and standards to incorporate multimodal level of service. A multi-modal level of service is more in line with Vision 2050 through the Puget Sound Regional Council and will allow the City to consider use of Traffic Impact Fees for all projects that improve any mode of travel and not just vehicular travel. This will also allow the City to prioritize projects based on a robust set of data and better incorporate equity considerations in how our funding is allocated to projects.With this additional step in the process,the City will have the tool to improve the transportation system for all users and inform the policies of the City. 280 ITo Decision Packages) To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: ENG.0034 Program Name: Citywide Traffic Signal Re-Lamping Department: Public Works New Program (Y/N):Y One-time or Ongoing: One-time Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 - 110,000 - 2024 - 145,000 - Total: - 255,000 - Description of Program: The City converted the traffic signal lights (red,yellow, and green indicators)to LED approximately 20 years ago and has completed one replacement of the lights since their initial installation. LED lights for traffic signals generally start to dim and fail between 10 to 15 years from their installation. The City's maintenance standards are to replace these lights every 7 to 10 years. The purpose of this program request is to avoid the un-desired safety and traffic operations consequences of waiting until the lights fail for their replacement. This program improvement will provide for the replacement of all traffic signal lights throughout the City that are 10 years or older between 2023 and 2024. The intent is for the City to purchase the replacement lights and contract with Pierce County under our existing service agreement to install them. Replacing the traffic system lights at 10-years is the ideal approach as it minimizes the likelihood of failing lights at the signals and maximizes the cost/benefit of each light.This approach allows the lights to be systematically replaced according to the City's preventative maintenance schedule rather than reacting to the lights failing. Using Pierce County for the replacements is advantageous because City signal maintenance staff currently provide normal preventative maintenance and handle operations for approximately 165 traffic control devices,therefore their ability to complete a program such as this is limited. Completing the work by City forces would require a longer duration for the replacement and a greater risk that some would reach failure before being replaced. 281 ITo Decision Packages) 1 To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: ENG.0035 Program Name:Traffic Signal Battery Backup Battery Replacement Department: Public Works New Program (Y/N):Y One-time or Ongoing: One Time Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 50,000 - - 2024 - - - Total: 50,000 - - Description of Program: This request is for additional funds to purchase replacement backup batteries for the Traffic Signal battery backup systems (BBS) that are in place and reaching the end of their service life. These backup systems function to keep traffic signals operational in the event of a power outage to the signal from either inclement weather events or vehicle crash events and improve the safety of the traveling public. These batteries allow signal maintenance staff to address higher priorities in an event rather than using critical resources to manage and maintain a generator operation. In addition,the City does not have enough generators to operate all Traffic Signals this way and many signals would be left dark in an inclement weather event. Additionally, as batteries become worn and approach the end of their service lives,they tend to get hot which in some cases can damage the other equipment in the cabinet and the cabinet itself. Replacing the batteries in accordance with the preventative maintenance schedule allows the maintenance team to plan and schedule the replacements and reduces the overall costs to the City. 282 ITo Decision Packages) I To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: ENG.0036 Program Name: Roadway Channelization Maintenance Department: Public Works New Program (Y/N): N One-time or Ongoing: One Time Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 - 200,000 - 2024 - 200,000 - Total: - 400,000 - Description of Program: Roadway channelization includes paint striping,thermoplastic markings (crosswalks, stop bars), and raised pavement markers (RPMs).This program improvement would establish budget to re-fresh roadway channelization throughout the City in 2023 and 2024 using the Transportation Benefit District Funds within the 105 Arterial Street Preservation Fund. This request is an additional $200,000 to increase the existing$200,000 budget in the General Fund to a total of$400,000 each year for channelization maintenance. The Transportation Benefit District funding allows the use of its funds for the maintenance of arterial and collector streets including channelization. The existing general fund budget was established more than 10 years ago for paint striping only and has not been increased. In past years, the roadway striping has cost less than the existing budget amount and the remaining amount was used to re-fresh thermoplastic markings. However, in the recent years, the availability of roadway paint has been tight, and costs have increased significantly.The City has typically hired King County to re-fresh thermoplastic markings and Pierce County to re-fresh paint striping. The City is still planning to utilize Pierce County for the paint striping(when the County is available) but no longer utilizes King County for the thermoplastic markings due to a lack of availability and reliability issues. Costs to hire private contractors for the thermoplastic markings is significantly more than the cost that King County previously charged.Additionally, Pierce County has not been able to re-fresh paint striping reliably for the last two years due to paint shortages. All these factors lead to a need to add $200,000 to the Channelization program budget each year to complete the necessary work and maintain the safety of the roadways. This request is not currently on- going because new regulations issued recently may impact the requirements related to the frequency of re-channelization in the 2025/26 biennium. Therefore, a revised request may be required to carry out the new mandates in future budget cycles. 283 ITo Decision Packages) I To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: ENG.0038 Program Name: Project Engineer(1FTE) Department: Public Works New Program (Y/N): N One-time or Ongoing: On-going Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 18,740 164,910 1 2024 16,498 166,792 - Total: 35,238 331,702 1 Description of Program: This request is for 1.0 FTE Project Engineer position to be filled in 2023 in the Public Works Department. This position will provide for management of a variety of assigned capital projects and will allow the department to meet the current and future workload allocations for budgeted capital projects identified in the 2022-2027 Capital Facilities Plan (CFP) and the updated 2023-2028 CFP. This position will also provide project management for projects from other departments that rely on the Engineering Services Division for support. This position is 80%supported directly by the project budgets included in the CFP. The remaining 20%is funded by a combination of utility and general fund sources for time not chargeable to projects. The CFP includes $135 Million of programmed projects and does not include any future grants the City may receive. Therefore,there exists significant funds to support this position and the current proposed CFP requires the addition of this position in order to complete the program. Funding for this position will be from the design and construction engineering funds allocated from project budgets generally within the 102 (Arterial Street), 103 (Local Street), 105 (Preservation),460(Water),461 (Sanitary Sewer),462 (Storm Drainage) funds, and a small amount from the 328 (General Capital Improvements) for the small number of the City's capital projects that are general fund supported. 284 ITo Decision Packages) I To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: ENG.0040 Program Name: Water Resource Technician (1FTE) Department: Public Works New Program (Y/N): N One-time or Ongoing: On-going Maintain or Increase Level of Service: Increase Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 - - - 2024 - 147,184 1 Total: - 147,184 1 Description of Program: This request is for 1.0 FTE Water Resource Technician position to be filled in 2024 in the Public Works Department.This position will provide for support of the new source control inspection program required by the Washington State Department of Ecology National Pollutant Discharge Elimination System (NPDES) Municipal Stormwater Permit. This position will allow the City to meet its obligations under the permit including education and outreach, inspections, and enforcement and remain in compliance with the permit. This employee will also provide support of for the City's Fats, Oils, and Grease (FOG) reduction program within the Sewer System. Activities are anticipated to include review of a businesses' FOG Control Plans, tracking grease trap/grease interceptor cleaning reports, inspecting food service establishments for FOG related issues, and educating business owners, employees, and residents about discharges to sewer that increase needed maintenance and contribute to blockages and overflows. The costs for this position would be split with 75% paid by the storm utility and 25% paid by the sewer utility. 285 ITo Decision Packages) I To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: ERR.0010 Program Name: Equipment Rental and Replacement Heavy Duty Truck Lift Department: Public Works New Program (Y/N):Y One-time or Ongoing: One-Time Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 - - - 2024 - 135,380 - Total: - 135,380 - Description of Program: This request is for the installation of a new drive-on heavy duty lift within the Equipment Rental Division of Public Works increasing the total number of heavy duty lifts to two. The installation of this lift is anticipated to correspond with the completion of the expansion of the shop space that is already budgeted and in progress. With the addition of this lift the shop will be able to provide better services necessary to keep the city's larger vehicles such as dump trucks, sanders, deicers, and vacuum trucks operational. In addition, a second heavy duty lift would reduce service turn-around-time, increase productivity and overall level of services to our city customers and allow us to keep our larger fleet equipment operational especially during inclement weather events. 286 ITo Decision Packages) I To Table of Contents 2023-2024 Biennial Budget Section VI: Proaram Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: ERR.0011 Program Name: Equipment Rental and Replacement Shop Rollup Door Replacement Department: Public Works New Program (Y/N):Y One-time or Ongoing: One-Time Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 - 30,250 - 2024 - - - Total: - 30,250 - Description of Program: The bay doors on the existing shop space are at the end of their useful life and due to high maintenance costs have become unreliable and need to be replaced. This request is to replace five 12'x 14' bay doors with new insulated doors. The current doors are the last of the original rollup doors on the maintenance and operations building to be replaced. Replacement of the doors will also allow the shop space to be reliably used and will assist in keeping the shop area warmer during times of inclement weather when the area may be used for 24 hours per day for several days to keep our fleet functioning in emergency situations. 287 ITo Decision Packages) I To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: ERR.0012 Program Name: Mechanic 2 (1 FTE) Department: Public Works New Program (Y/N):Y One-time or Ongoing: On-going Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 91,455 45,045 1 2024 82,738 40,752 - Total: 174,193 85,797 1 Description of Program: This request is for one (1) FTE Maintenance Worker 2 CDL Mechanic in our Equipment Rental Division to be filled in 2023. This position performs highly skilled mechanical work to repair and maintain gasoline, diesel and electrically powered units, passenger cars,trucks, heavy duty equipment, trailers and other power operated equipment including generators,water pumps,VMS boards and other various equipment. Currently based on NAFA(National Association of Fleet Administrators) vehicle and equivalency standards the ratios of our existing fleet vehicles and equipment to our existing mechanics reflects a discrepancy of mechanics needed vs hours needed to maintain the current fleet. While this position is needed to meet the demands for service for our existing fleet, we also anticipate that our fleet and equipment will continue to increase over time consistent with the growth over the last 5 years. An additional Mechanic 2 would help off-set the overload of work on our current Mechanics ensuring all repairs and maintenance are properly completed in a timely manner and cost effectively. By adding an additional Mechanic 2 in the shop, we can continue to greatly reduce our repairs and service turn- around-time. Another advantage is the increase in productivity in the shop will allow us to improve the quality of repair and overall level of services to our customers. In addition, more in-house fabrication can be done, decreasing outside vendor costs. 288 ITo Decision Packages) I To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: FAC.0029 Program Name: Golf Course Exterior Repairs Department:Administration/Facilities New Program (Y/N): No One-time or Ongoing: One-time Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 - 100,000 - 2024 - - - Total: - 100,000 - Description of Program: This project will upgrade the existing lights in the parking lot at the Auburn Golf Course and perform exterior repairs to the building, such as painting and other maintenance,to further protect the building and provide better and more cost-effective lighting to the parking lot. 289 ITo Decision Packages) To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: FAC.0030 Program Name: Senior Activity Center Exterior Repairs Department:Administration/Facilities New Program (Y/N): No One-time or Ongoing: One-time Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 50,000 - - 2024 - - - Total: 50,000 - - Description of Program: This project is to paint the exterior of the Senior Activity Center building, in order to maintain and protect the asset. 290 ITo Decision Packages) To Table of Contents 2023-2024 Biennial Budget Section VI: Proaram Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: FAC.0031 Program Name:Justice Center carpet replacement and door hardware replacement Department:Administration/Facilities New Program (Y/N): No One-time or Ongoing: One-time Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 - 325,000 - 2024 - - - Total: - 325,000 - Description of Program: This project will replace the carpet and panic button hardware at the Auburn Justice Center in the section of the building occupied by the Auburn Police Department.The carpet has become extremely worn and, in some places, coming apart at the seams and requires a complete replacement.The panic button hardware on the doors also requires replacement as the system is outdated and we are no longer able to secure parts for repairs. 291 ITo Decision Packages) 1 To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: FIN.0019 Program Name: B&O Program Support Department: Finance New Program (Y/N): No One-time or Ongoing: Ongoing Maintain or Increase Level of Service: Increase Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 - - 1 2024 - - 1 Total: - - 2 Description of Program: This is a phased request for adding 1 FTE Desk Auditor position in 2023 and adding 1 FTE Field and Compliance Auditor in 2024. Additionally, this request includes ongoing professional service costs for the annual subscription for the online reporting portal (FileLocal) and processing paper tax returns via Retail Lock Box for businesses who opt out of online reporting. In 2022 (the first effective year of the tax), approximately 50 businesses are reporting on a quarterly basis (200 returns annually). By April 2023 we anticipate the need to process an estimated 3,000 tax returns per year. This amount does not include private utility tax,gambling tax, or admission tax returns, which will now be reported monthly, quarterly, or annually through the new B&O reporting system. Adding an FTE in 2023 will be essential in handling the complex taxing questions, managing vendor relationships, updating front end and back-end systems, and processing and auditing the estimated 3,000+tax returns received each year. This position will ensure businesses receive timely and accurate information from the City. Beginning in 2024, it will be critical to begin conducting field and compliance audits to ensure business are correctly and completely reporting B&O tax. Further,this position will be responsible for continuing the City's business education campaign to ensure all businesses with nexus in the City(whether they have a physical business address in Auburn or not) are fully aware of their reporting and tax liability in the City. This FTE will ensure all applicable businesses are compliant with the City's B&O tax. The existing B&O Program Coordinator will oversee and direct the work of the Desk Auditor and Field Auditor, continue to build and refined processes, amend code as necessary, answer the more complex and politically sensitive questions and requests from the business community, and work collaboratively with the financial planning division for long term financial planning and budget to determine if tax rates and thresholds remain adequate. 292 ITo Decision Packages) I To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: FIN.0020 Program Name: Financial ERP System Replacement Department: Finance New Program (Y/N):Yes One-time or Ongoing: One-time Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 - 150,000 - 2024 - 2,650,000 - Total: - 2,800,000 - Description of Program: The City's current ERP system is EDEN.All the City's financial information is recorded and tracked through EDEN, including full cycle payroll, accounts payable, accounts receivable, budget, capital assets, project accounting, and most important,the general ledger for 50+ active funds, including the General Fund. The City last upgraded to EDEN in 2001.The vendor has announced it will no longer support the system beyond 2025. In addition to the vendor's announcement, there are three primary issues with EDEN and a need for a modern general ledger and accounting system: 1.Tyler Technologies(the vendor) has not released EDEN upgrades or product improvements for a few years.This has become an increasing issue in that Tyler Technologies does not fully or adequately train staff to support system errors and issues. The City must increasingly"just live with" and create inefficient workarounds to problems experienced with various modules. 2.The increasing number of ancillary systems that the ERP must coordinate with. As other departments within the City add new technology to their processes,the ERP system must find a way to coordinate. In many cases,the technology used by other departments exceeds the capabilities of EDEN and finance has created manual work around processes to accommodate. 3. Best practices continue to evolve, and EDEN is unable to accommodate these changes. This includes better processes and systems for: budgeting, annual financial statement preparation and reporting, project accounting, and electronic records management. This project will be a multi-year project, likely spanning 3-4 years. The first phase of the project would begin in 2023 and will include a needs assessment, developing a Request for Proposal (RFP),vendor selection, and contract negotiations. The second phase will include extensive process mapping. And the final phase will be implementation transition, implementation,testing, and acceptance. 293 ITo Decision Packages) I To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: HRR.0003 Program Name:Transition LTE HR Coordinator to FTE Department: Human Resources New Program (Y/N):Y One-time or Ongoing: Ongoing Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 80,275 36,065 1 2024 85,967 38,623 Total: 166,242 74,688 1 Description of Program: HR has had one staff member dedicated to Civil Service (Police) recruitment, and one staff member dedicated to all other formal recruitments for the last three years.The way our staff counts break down, this assigns 139 FTE positions to our Civil Service Examiner, and 329 FTE positions to another recruiter. Additionally, HR has not had staff dedicated to helping manage the hiring process for our non-benefited staff, which has resulted in informal hiring practices that do not align with best practices. Having an LTE recruiter in 2022 is allowing HR to work toward formalizing non-benefited recruitments to ensure best practices are followed and data is accurately tracked for statistical purposes, as well as assign a specific staff member to recruitments for Teamsters employees (98 FTEs). In addition, because this team member is coordinating recruitments for Teamsters staff, it has been discussed with the Finance Department that it will be funded partially by utilities/other funds. *Note: these FTE counts do not include any new employees added during the 2023-2024 budget process. Being able to more evenly balance the work of the recruitment team means that HR will be able to focus on process improvements that align with the City's Inclusive Auburn Initiative, and the goal to have the City workforce more accurately reflect the communities it serves. Ensuring that best practices are managed in all hiring processes, not just Civil Service or Unaffiliated recruitments,will protect the City from liability. From a risk management perspective,these focuses for recruiters are overdue and extremely necessary to ensure employment law compliance (regarding discrimination, Equal Pay Act, I-9 compliance, onboarding and training compliance, negligent hiring, etc.). In addition, HR will be able to implement internship programs, as well as focus on making non-benefited positions a pipeline into full- time employment. If this position is not transitioned to an FTE in 2023, HR will not be able to meet the demands of all departments' hiring requests and needs.The timeline to hire will increase significantly, which will negatively impact any and all departments with one or more vacancies. 294 ITo Decision Packages) I To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: HRR.0004 Program Name:Workforce Development Department: Human Resources New Program (Y/N):Y One-time or Ongoing: Ongoing Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 138,000 62,000 - 2024 138,000 62,000 - Total: 276,000 124,000 - Description of Program: The City has made great strides in our efforts to improve our recruitment processes and employee retention through a DEI lens. However, these efforts have been funded by one-time monies through budget amendment requests. HR is continually learning of best practices for how to recruit, engage, support, and retain colleagues of diverse backgrounds, and need to commit ongoing funding to ensure the City is successful in these efforts. In an effort to build community relationships as well as pipelines to full-time, benefited employment, HR would like to create a formal internship program for departments that may wish to engage students for part-time work. In June 2018, it was identified that the City needed to implement a Citywide training program, but no funds were allocated at that time.The HR Department has done its best with the funds it has for its own staff to absorb training costs, utilizing as many free training opportunities through WCIA and other providers as possible, and submitting requests for reimbursements any time the option is available.Additionally, HR has been asked to develop employee relations/differences trainings for supervisors/employees for retention of staff, de-escalation training, as well as ongoing requests as issues throughout the City come up,to give employees and supervisors instantaneous tools they need to effectively perform their jobs and respond to ever- changing employee needs.To continue with the Mayor's direction and truly implement a citywide training program, HR is requesting funds to certify staff in programs that will allow HR to present sessions internally, as well as purchase materials for those trainings. Another important part of the citywide training program is management retreats,which returned in the Spring of 2022. HR often receives requests for certifications during the tuition reimbursement process, and programs that are not directly related to a degree are not approved per City policy. HR feels that certifications that benefit staff in their current job or have been identified as necessary for succession planning could also be covered utilizing the funds dedicated to the citywide program if departments are not able to cover with their own training budget. 295 ITo Decision Packages) I To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: HRR.0005 Program Name: Process Improvements—NEOGOV/HRIS Department: Human Resources New Program (Y/N):Y One-time or Ongoing: One-Time Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 - 206,150 - 2024 - 102,050 - Total: - 308,200 - Description of Program: The HR department would like to implement a more user-friendly Human Resources Information System (HRIS) program. HR has requested the initial funding in 2023 to come out of the HR budget, and then asks that the 2024 subscription renewals(as all other NEOGOV modules have been set up)to come from the IT budget for consistency. NEOGOV has worked consistently over the years to improve their user experience, and by adding these additional modules HR is minimizing the different locations in which employees must navigate to complete basic tasks.This will improve the overall employee experience, as well as make pay period processes between HR and Payroll more streamlined and cleaner, as documents will all be generated electronically and available for self-service. One of the best features of all the NEOGOV modules is that they are user friendly and can be accessed via a smart phone or tablet, as well as on a computer. Employees will feel more empowered by having all required information in one place under the Unified Self Service dashboard,which shows all tasks that they are required to do, as well as "quick action" links, which will allow employees to quickly do things that would have required the intranet, printing a PDF, completing and signing forms, sending them via interoffice or physically delivery to HR, and then having HR process and provide to the Payroll team for their processing of the document. With these new enhancements,forms will be completed and routed through the system, which will allow HR to download and provide to Payroll more easily, and/or provide Payroll staff with view access to the same processes to improve the overall system.This system would allow HR to generate personnel updates electronically and have built in back-up approval processes to minimize delays in the process if Directors are unavailable or out of the office. (HR is currently routing personnel changes through Adobe Sign,which often gets caught in Mimecast or missed in emails,to obtain the required signatures for these changes- Department Director, HR Director, Mayor). Many of our temporary employees are utilizing a paper timecard,which means room for error when written down, room for error when entered into the Employee Services timecard system by another staff member, and then room for error when Payroll must manually add additional pay types or hours. 296 ITo Decision Packages) I To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: IS.0081 Program Name: IT Security Engineer Department: Innovation &Technology New Program (Y/N):Y One-time or Ongoing: Ongoing Maintain or Increase Level of Service: Increase Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 91,375 45,005 1 2024 91,395 45,015 - Total: 182,770 90,020 1 Description of Program: This position would be an addition to the Network Engineer team within IT and will focus on all things related to cybersecurity including awareness, protection, and mitigation. The biggest advantage for program improvement would be having a single point of contact for cybersecurity. This includes a focus on prevention and detection. This role would help with disaster recovery, insurance coverages, audits, compliance and much more. 297 ITo Decision Packages) I To Table of Contents 2023-2024 Biennial Budget Section VI: Proaram Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: IS.0082 Program Name:Video Cameras at Auburn Golf Course Department: Innovation &Technology New Program (Y/N):Y One-time or Ongoing: One-time Maintain or Increase Level of Service: Increase Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 - 66,000 - 2024 - - - Total: - 66,000 - Description of Program: This request is to implement video cameras at the Auburn Golf Course parking lot. These cameras would tie into the City's existing camera system and be available to Police and other City staff in the event of an incident. The primary advantage would be having cameras that record video of all activity in the parking lot that could be reviewed and used if needed. In addition, putting up cameras has historically deterred bad actors. 298 ITo Decision Packages) I To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: LGL.0006 Program Name: Repair, Maintenance & Improvements of City-owned (non-park, non-utility) Property Department: Legal New Program (Y/N): No One-time or Ongoing: Ongoing Maintain or Increase Level of Service: Increase Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 150,000 - - 2024 150,000 - - Total: 300,000 - - Description of Program: The City owns six improved surface and structured parking lots,two residential properties,hundreds of acres of non-utility,non-park,vacant property,which includes critical and sensitive areas,and leasehold interest in twenty-three thousand square feet of commercial space. A previous decision package (ASD.0018)in the amount of$50,000($25,000 annually)was passed as part of the 2021-2022 budget adoption to maintain City-owned parking lots,residential properties, and to conduct the work of the Real Estate Division,however,this amount must be increased due to the needs of the City. In 2021 the City spent$86,600 dollars on required repairs,maintenance, and improvements on City- owned real estate. These repairs were absolutely necessary. By April of 2022,the City had spent its entire maintenance budget for the year. Funding for additional repairs exceeding the initial repair budget has been accomplished through budget adjustment requests and funding participation from other departments. Funding this program at this level will increase the budget for repairs,maintenance, and non-capitalized improvements by an additional $75,000 annually($150,000 total). The increased funding will dedicate a more appropriate amount of funding with which to make needed repairs and improvements and provide for better maintained assets. In addition,having better maintained assets will reduce the City's risk and liability exposure,provide for a safer and more pleasant community experience,and promote activation, use, and economic development. 299 ITo Decision Packages' I To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: LGL.0007 Program Name: King County Inquests Department: Legal New Program (Y/N):Y One-time or Ongoing: Ongoing Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 50,000 - - 2024 50,000 - - Total: 100,000 - - Description of Program: In 2021, the King County Executive made significant changes to the King County Inquest process. In summary, after a death occurs in the course of an officer conducting their law enforcement duties,the King County Prosecutor's Office(KCPAO)receives materials from the investigating independent agency members,the KCPAO reviews those materials, and then the KCPAO makes a recommendation to the King County Executive as to whether an inquest should be held. If ordered, an Inquest Administrator is assigned, and the case is set for an inquest trial. Based on the recent changes to the inquest process,the City now requires new resources to engage in discovery, hire expert witnesses and investigators, conduct depositions, interview witnesses, and conduct multi-week inquest trials. The City of Auburn currently has two inquests in the "queue"requiring adequate funding. 300 ITo Decision Packages) 1 To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: MAY.0005 Program Name: Diversity, Equity& Inclusion Program Coordinator Department: Mayor New Program (Y/N):Y One-time or Ongoing: Ongoing Maintain or Increase Level of Service: Increase Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 101,168 45,452 1 2024 106,108 47,672 - Total: 207,276 93,124 1 Description of Program: This request is for a FTE Equity, Diversity& Inclusion (DEI) Program Coordinator who will primarily perform internal relationship management, data tracking and analysis, assist in the development of ongoing informational and training programming, support of existing diversity initiatives including, but not limited to the Employee Advisory Committee,training, onboarding, City events, and development of employee retention improvements and organizational culture development.This position will assist and support new initiatives or projects that will enhance diversity, equity, and inclusion within the organization including collaboration with other departments such as Human Resources (HR) on recruitment efforts and continuous improvements for hiring processes. Working with the City's Chief Equity Officer,the Equity, Diversity& Inclusion Coordinator will help review the City consultants' assessments and recommendations including staff surveys, stakeholder interviews,focus groups, workforce data analysis and document reviews.They will assist in managing a strategic plan project implementation with a task force comprised of community volunteers and city staff to create a DEI Strategic Action Plan. 301 ITo Decision Packages) To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: MAY.0007 Program Name: Diversity, Equity& Inclusion Department Budget Department: Mayor New Program (Y/N):Y One-time or Ongoing: Ongoing Maintain or Increase Level of Service: Increase Level of Service Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 162,875 73,175 - 2024 193,407 86,893 - Total: 356,282 160,068 - Description of Program: This is a new budget/funding request for financing the Inclusive Auburn Initiative set forth in Resolution #5427 to build organizational commitment and infrastructure across functions of the City of Auburn to demonstrably advance DEI-based transformation.This initiative is not currently funded through an ongoing budget and is completely funded through one-time monies.The City has committed to implementing both internal and external engagement, policies, and processes to meet organization- wide diversity objectives, goals, and data tracking and analysis.This budget request is to support diversity and infuse equity, and inclusion in all our organizational practices through a comprehensive DEI program for the City,to include components of in-person and online training for all staff, committees, and boards including train-the trainer services for select staff. On July 15, 2019, the City Council soundly approved Resolution#5427 Inclusive Auburn Initiative to accomplish the following goals: • Eliminate systemic causes of disparities, racial and otherwise, in the City of Auburn • Promote inclusion and create opportunities for full participation for every resident and business in the City of Auburn • Reduce, and eventually eliminate, disparities of outcomes in our community We know that many groups of people in our community and within our organization have faced historic and ongoing marginalization due to their race, ethnicity, religion,gender identity,sexual orientation, disability, socioeconomic background, citizenship status, or other identities and lived experiences.These groups are often under-represented in leadership and engagement processes due to overt exclusion and/or systemic physical, social, and financial barriers. Even when the public is engaged,their voices may not equally influence action, as differences in power and privilege play out not only in the engagement process, but also in the way final decisions are made. 302 ITo Decision Packages) 1 To Table of Contents 2023-2024 Biennial Budget Section VI: Proaram Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: PLN.0054 Program Name: Human Services Program Needs Assessment Department: Community Development New Program (Y/N):Y One-time or Ongoing: One Time Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 50,000 - - 2024 - - - Total: 50,000 - - Description of Program: This program improvement supports the City's obligation to complete a 5-year update to the Community Needs Assessment. The Needs Assessment is a requirement in order to for the City to maintain its annual federal Community Development Block Grant (CDBG) funding allocation. The City receives between $600,000 and $650,000 each year from the federal government for this program. A stipulation for receiving these funds is that the City carry out a Community Needs Assessment which guides how CDBG funds will be spent within the community under the HUD mandated Consolidated Plan. This $50,000 investment is required every 5 years and results in a cumulative allocation of$3 million to$3.25 million to the City of Auburn, which funds projects such as the Housing Home Repair program and sidewalk/ramp replacements in order to achieve ADA compliance. This $50,000 investment results in a minimum 60-fold return on investment. 303 ITo Decision Packages) 1 To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: POL.0039 Program Name:Assigned Vehicle Program Department: Police New Program (Y/N):Yes One-time or Ongoing: Ongoing Maintain or Increase Level of Service: Increase and Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 - 825,300 - 2024 264,192 762,944 3 Total: 264,192 1,588,244 3 Description of Program: This program will allow for the implementation of an assigned vehicle for Patrol Officers within the Auburn Police Department. It provides for a 6-year implementation plan for the purchase of 49 additional patrol vehicles which would be individually assigned to officers and include 5 spares. This program was initiated based on several factors. Benefits to the community include improved response times for call out situations (Crime scene, de-escalation negotiations, staffing, etc.). Multiple studies show operational and efficiency benefits once the program is in place including, more time on shift for officers due to shift preparation at home versus at work, improved response times to disaster type emergencies, increase visibility in Auburn neighborhoods for those officers residing within Auburn, and rendering public service and enforcement while traveling to and from the city, among others. To achieve these benefits,the assigned vehicles will be required to be taken home which will have the added benefit of reducing parking needs for Police and reduce the need for future improvements for the implementation of the Facility Master Plan. Currently Auburn is the only department in the region that lacks an assigned vehicle program,which hinders our ongoing effort to recruit and retain officers. The State and region currently suffer from a lack of available police officers and Auburn must be able to compete in this limited market for candidates. Not being competitive will see a projected reduction in staff, leading to reduced services to the community. The FTE's needed for this improvement are phased in beginning in 2025 as the fleet increases. By the end of the 6-year implementation plan, Public Works (M&O), requires2 additional mechanics and 1 support staff to maintain and manage the additional vehicles. The approval of these FTE's will be included in the initial budget, but frozen (unfilled) until they are needed in future years which is anticipated to be in 2025, 2027 and 2029. 304 ITo Decision Packages) 1 To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: POL.0042 Program Name: Police Operations Adjustments Department: Police New Program (Y/N): No One-time or Ongoing: Ongoing Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 70,100 - - 2024 70,100 - - Total: 140,200 - - Description of Program: This request is to update the Police Department general operations budget based on actual cost increases over the last two budget cycles. The increases have occurred in several areas due to a variety of issues. These include State mandated training as outlined in new RCW's and other requirements for law enforcement, increased State mandated costs for new recruits to attend the basic police academy, increased costs to participate in Valley SWAT(regional SWAT team),which includes ammunition and our portion of the Valley trainer position. This position rotates every two years, with the current position being staffed by a Kent officer. The other Valley Cities composing the team share the cost to fund the position. The other additional increases relate to towing of various vehicles related to City services. Costs related to towing have increased due to recent Court decisions, affecting relations with the Police Departments contracted tow companies. The increase helps offset the additional cost incurred. 305 ITo Decision Packages) 1 To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: PRK.0056 Program Name:Transition Limited Term Museum Curator of Collections to FTE Department: Parks,Arts Recreation New Program (Y/N):Yes One-time or Ongoing: Ongoing Maintain or Increase Level of Service: Increase Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 60,780 - 1 2024 66,710 - - Tota l: 127,490 - 1 Description of Program: BA#5 increased the 1500-hour Curator of Collections position to a Limited Term 40-hour employee. This decision package will maintain the 40 hour a week position as approved in BA#5 and transition the employee to an FTE.This position provides services include collections care, historical research requests as well as over 50 COA employee requests annual for historical research related to projects. Implementing this decision package will allow the COA to continue to receive on demand historical research and continue its history-based DEI training. Having an LTE at 40 hours in 2022 allowed for the training of all COA employees position in DEI related local history as well as making this local historical look at DEI available to other entities. 306 ITo Decision Packages) 1 To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: PRK.0057 Program Name: Museum Programming/Operations to Parks Department Department: Parks New Program (Y/N):yes One-time or Ongoing: Ongoing Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 18,830 - - 2024 18,760 - - Total: 37,590 - - Description of Program: This program improvement initiates a plan where the programming, admissions, rentals, field trip revenues and associated expenses of the White River Valley Museum Society will become revenues and expenditures of the City of Auburn. In addition, under separate action and concurrence of the Society, the City of Auburn will take ownership and or lease of the building. The Museum Society (501c3)will retain ownership of the collection, apply for grants that benefit the museum and farm, manage the membership and individual donors as well as continue to fundraise for the Museum and Farm. Registration for WRVM programs as well as staffing for all programs will operate similar to all other Recreation and Senior Center programs. 307 ITo Decision Packages) 1 To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: PRK.0058 Program Name: FTE Parks Maintenance Worker 1 from contracted Environmental Park Expenditures Department: Parks New Program (Y/N):Yes One-time or Ongoing: on-going Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 990 - 1 2024 7,560 - Total: 8,550 - 1 Description of Program: DP 0058 transfers from Community Development to the Parks Department responsibility as well as expenditure authority as it relates to the maintenance of the Auburn Environmental Park. This will move maintenance tasks from a contracted service through Community Development to the Parks Department in the form of a new FTE. The Parks Department is better equipped to provide this service and will be able to increase the level of service at the Environmental Park to one consistent with the other parks in the City system. 308 ITo Decision Packages) 1 To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: PRK.0059 Program Name: FTE Parks Maintenance Worker 1 Department: Parks New Program (Y/N):Yes One-time or Ongoing: on-going Maintain or Increase Level of Service: Increase Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 103,901 - 1 2024 110,461 - Total: 214,362 - 1 Description of Program: This program improvement recommends the addition of 1 Maintenance Worker to the Parks Maintenance Division. This division oversees 35 developed public spaces, open space area,trails, plazas as well as median landscapes. In addition it provides support for both COA Special Events as well as private park events and rentals. Over the past 10 years numerous parks, open spaces areas and events have been added to the inventory and demand for Parks Maintenance. In addition, over 20,000 new residents have been added that also increases usage. Covid has also created a huge increase in park usage as it was deemed a safe/healthy experience. In the last 10 years the division has only increased by 1 FTE who focuses on Medians and Horticulture. This increase will place the department in a position to better maintain the parks at an acceptable service level, increase litter and restroom patrols as well as increase frequency of typical Maintenance services. 309 ITo Decision Packages) 1 To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: PRK.0060 Program Name: Veterans Park Memorial Repair Department: Parks New Program (Y/N): Yes One-time or Ongoing: One-Time Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 50,000 - - 2024 - - - Total: 50,000 - - Description of Program: Veterans Park features a beautiful Veterans Memorial. After 20+years the brick plaza,featuring over 1200 personalized bricks has deteriorated. A"softer" sandstone brick was used on the memorial plaza and due to weather, maintenance, and age, most of the bricks are illegible.This project will remove existing, purchase, engrave and reinstall new memorial bricks. Outside funding will also be sought, and if successful,the Capital Project Account will be reimbursed. 310 ITo Decision Packages) To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: PRK.0061 Program Name:Auburn Golf Course Driving Range Department: Parks New Program (Y/N):Yes One-time or Ongoing: One-Time Maintain or Increase Level of Service: Increase Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 - 100,000 - 2024 - 1,600,000 - Total: - 1,700,000 - Description of Program: The Auburn Golf Course is a leading public play golf course in the region, experiencing over 50,000 rounds annually as well as the host of 4 High School teams, numerous leagues, and fundraising events. This project will add an approximate 14 bay driving range w/100-foot nets to the northwest area of the golf course, where currently a casual hitting area is stationed. This facility will both increase revenues and continue to grow the ever-expanding game of golf through an expanded lesson and practice area. When complete,this capital improvement will increase revenues by approximately$200,000 annually. The addition of a driving range is by far most requested improvement desired at the golf course. Partnerships for use will also be pursued with the First Tee of Greater Seattle as well as other non-profits who assist in growing the game of golf in low-income and diverse communities. 311 ITo Decision Packages) 1 To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: STM.0008 Program Name: Maintenance Worker 1—CDL, Vegetation (2 FTEs) Department: Public Works New Program (Y/N):Y One-time or Ongoing: On-going Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 - 329,740 2 2024 - 219,500 - Total: - 549,240 2 Description of Program: This request is for two (2) FTEs Maintenance Worker I - CDL positions in the Vegetation Division of Public Works to be filled in 2023 and 1 vehicle to be purchased in 2023.These two positions and vehicle are necessary to complete required maintenance activities on the storm system due to the addition of storm ponds completed by Development and Capital projects. This will allow the department to meet current and future workload obligations to maintain the vegetation on the ponds and right-of-ways to meet current level of service and standards and the regulations of the Washington State Department of Ecology National Pollutant Discharge Elimination System (NPDES) Municipal Stormwater Permit. These positions will allow the City to meet its obligations under the permit including inspections and maintenance and remain in compliance with the permit. These positions are funded by the Storm Utility Fund. 312 ITo Decision Packages) 1 To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: STM.0009 Program Name: Remote Mower for Vegetation Department: Public Works New Program (Y/N):Y One-time or Ongoing: One-time Maintain or Increase Level of Service: Maintain Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 - 73,900 - 2024 - 6,770 - Total: - 80,670 - Description of Program: To ensure the safety of staff and improve efficiencies,the Vegetation Division of Public Works requires a remote-operated slope mower. This equipment will expand beyond our current equipment's capabilities and allow our staff to safely maintain steep slopes and difficult terrain. Currently,the maintenance of these steep slope areas requires the use of hand tools and multiple staff to ensure safe working conditions and be responsive in the case of an accident. The remote mower will allow staff to operate the equipment from a safe location and reduce the time and staff necessary to manage the vegetation on these steep slopes. Maintenance of these steep slopes within our Storm Drainage system are a requirement of the Washington State Department of Ecology National Pollutant Discharge Elimination System (NPDES) Municipal Stormwater Permit. This equipment will allow the City to meet its obligations under the permit related to maintenance and remain in compliance with the permit. This equipment is proposed to be funded by the Storm Fund. 313 ITo Decision Packages) 1 To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: SWR.0005 Program Name: Maintenance Worker 1—CDL, Sewer(1 FTE) Department: Public Works New Program (Y/N):Y One-time or Ongoing: Ongoing Maintain or Increase Level of Service: Increase Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 - 159,825 1 2024 - 109,750 - Total: - 269,575 1 Description of Program: This request is for one (1) Maintenance Worker I -CDL position in the Sewer Division of Public Works to be filled in 2023 and a vehicle to be purchased in 2023. This position is required to staff a second sewer jetting crew to perform routine cleaning of wet wells more effectively and efficiently, reducing the staff time and resources required to complete these critical tasks that keep our sewer system functioning, and increasing system capacity. In addition, a second crew will reduce the current frequency of sewer backups and/or overflows. Sewer backups and/or overflows can be costly to the City due to the potential cleanup of hazardous material both in the public way and potentially on private property/buildings and the repair work that may be required on private property to address the cause of the backup. 314 ITo Decision Packages) To Table of Contents 2023-2024 Biennial Budget Section VI: Program Improvements REQUEST FOR PROGRAM IMPROVEMENT Decision Package#: SWR.0006 Program Name: CCTV Camera and Tractor for Sewer Department: Public Works New Program (Y/N):Y One-time or Ongoing: One-time Maintain or Increase Level of Service: Increase Net Cost: Expenditures ( net of Revenue) General Fund Impact All Other Funds FTE(s) 2023 - 53,700 - 2024 - 240 - Total: - 53,940 - Description of Program: This improvement will provide an additional CCTV camera and tractor to supplement the existing CCTV program within the sanitary sewer system. The additional equipment would allow video inspections of the existing sewer lines to be done at multiple sites and provides reliability of equipment during times the equipment may be down due to routine service or repair needs. It would also allow each assembly to be configured for a specific pipe size/material increasing staff efficiency when mobilizing to complete this work on a regular basis. This will increase the ability to inspect the sewer system by 10-20%. Increased inspection of the system will also assist in identifying problem lines earlier and allow a proactive response before a sewer backup/overflow occurs and to work with our local business on addressing Fats, Oils and Grease (FOG) buildups from their operations. Sewer backups and/or overflows can be costly to the City due to the potential cleanup of hazardous material both in the public way and potentially on private property/buildings and the repair work that may be required on private property to address the cause of the backup. 315 ITo Decision Packages) 1 To Table of Contents CITY JBUI-tN WASHINGTON 2023-2024 Biennial Budget Section VII: Capital Planning SECTION VII: CAPITAL PLANNING, PROGRAMMING AND BUDGETING The capital budget authorizes and provides the basis of control of expenditures for the acquisition of significant City assets and construction of all capital facilities. This section describes and summarizes the 2023-2024 budgets for capital outlays, which are expenditures resulting in the acquisition of or addition to existing capital assets. Capital assets are defined as land, improvements to land, easements, buildings, building improvements, vehicles, machinery, equipment, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful lives extending beyond a single reporting period. The City of Auburn maintains a comprehensive six-year Capital Facilities Plan (CFP) that is updated annually and incorporates the capital facility improvements in the City's biennial budget process. It is considered a companion document to the budget document. The Public Works Department is responsible for planning and implementing capital projects that repair, replace, and expand the City's streets, utilities, and airport infrastructure. The planning of capital projects starts with the City's Comprehensive Plan that includes elements for transportation, utilities, and the airport. The Comprehensive Plan identifies projects and programs that are needed within the planning horizon (usually 20-years). Each year, the projects and programs in the Comprehensive Plan are reviewed to determine which are a priority for inclusion in the City's Capital Facilities Plan. The projects are selected based on current and emerging needs, project costs, and available or anticipated funding. The selected projects are included in the Draft Capital Facilities Plan for consideration and adoption by the City Council. Implementation of the near-term projects are then included in the Biennial budget as appropriate for adoption by the City Council. This section of the budget summarizes the Capital Facilities Plan (CFP) showing capital projects budgeted for 2023 and 2024 along with the capital facilities plan for these projects in the following four years. Projects are listed in the following seven sections: Transportation projects,Water Utility projects, Sanitary Sewer projects, Storm Drainage projects, Parks, Arts and Recreation projects, General Municipal projects and Community Improvements, and Other Proprietary Fund projects. Each section includes a map highlighting the general location of significant projects, a brief discussion of each of the projects budgeted for 2023 and 2024 and a six-year summary of projects showing the cost and funding source. The section also includes a table showing the estimated impacts of capital projects on future operating expenses (if applicable), and two graphs — one showing a comparison of revenue sources for 2023 vs. 2024, and another showing the projected six-year expenditure level. For more detail, reference should be made to the Capital Facilities Plan (2023—2028)that is printed as a separate document. It contains an executive summary along with three chapters. Chapter 1 explains the purpose of the CFP, statutory requirements, and methodology. Chapter 2 outlines the Goals and Policies related to the provision of capital facilities. Chapter 3 outlines the proposed capital projects, which include the financing plan and reconciliation of project capacity to level of service (LOS) standards. Following the financing plan are individual worksheets showing the project detail. For reconciliation purposes, it is important to note that in many instances the total project cost will include amounts allocated for salaries, benefits and interfund charges. Each worksheet, in addition to the project financing, includes a project description, progress summary, and the estimated impact on future operating budgets once the project is completed, if applicable. These estimates of future impacts were developed by the individual project managers based on the project-and location-specific nature of the impacts and not on generic formulas. 317 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 2023 / 2024 Capital Budget: The following tables and graph summarize the capital facility expenditures and corresponding funding sources in the 2023-2024 budget. CAPITAL PROJECTS SUMMARY 12023 Total FUNDING SOURCES-2023 Fund Federal State Local Other Sources Balance Sources Sources Sources REET Sources By Fund Transportation Projects $ 3,374,418 $ 3,543,272 $ 598,000 $ 1,385,000 $ - $ 5,976,648 $ 14,877,338 Water Projects 8,892,779 1,148,781 - - - 3,000,000 13,041,560 Sewer Projects 5,992,500 - - - - - 5,992,500 Storm Drainage Projects 6,713,394 - - - - - 6,713,394 Parks and Recreation Projects 50,000 - - 300,000 30,000 962,800 1,342,800 General Municipal Projects and Community Improvements 302,510 70,000 1,087,000 528,000 1,703,700 3,119,490 6,810,700 Other Proprietary Fund Projects 1,042,735 3,370,000 180,555 - - - 4,593,290 Total Funding by Source $ 26,368,336 $ 8,132,053 $ 1,865,555 $ 2,213,000 $ 1,733,700 $ 13,058,938 $ 53,371,582 Right Environmental& Demolition& Long Term Total EXPENDITURES-2023 Design of Way Acquisition Monitoring Construction Debt Expenditures Transportation Projects $ 2,431,268 $ 795,000 $ - $ 148,000 $ 11,297,726 $ 205,344 $ 14,877,338 Water Projects 1,196,000 - 934,810 - 10,910,750 - 13,041,560 Sewer Projects 631,000 - - - 5,361,500 - 5,992,500 Storm Drainage Projects 1,453,000 - - - 5,260,394 - 6,713,394 Parks and Recreation Projects 35,000 - 50,000 - 1,257,800 - 1,342,800 General Municipal Projects and Community Improvements 1,141,400 - - - 4,965,100 704,200 6,810,700 Other Proprietary Fund Projects 464,180 - - - 4,129,110 - 4,593,290 Total Capital Expenditures $ 7,351,848 $ 795,000 $ 984,810 $ 148,000 $ 43,182,380 $ 909,544 $ 53,371,582 12024 Total FUNDING SOURCES-2024 Fund Federal State Local Other Funding Balance Sources Sources Sources REET Sources By Fund Transportation Projects $ 5,499,856 $ 2,811,850 $ 1,288,500 $ 200,000 $ 450,000 $ 8,294,444 $ 18,544,650 Water Projects 6,176,810 - - - - - 6,176,810 Sewer Projects 1,344,000 - - - - - 1,344,000 Storm Drainage Projects 7,665,000 - - - - 400,000 8,065,000 Parks and Recreation Projects 50,000 - - - 30,000 683,500 763,500 General Municipal Projects and Community Improvements - 843,000 560,000 - 4,916,500 2,531,866 8,851,366 Other Proprietary Fund Projects 405,555 690,000 5,555 - - - 1,101,110 Total Funding by Source $ 21,141,221 $ 4,344,850 $ 1,854,055 $ 200,000 $ 5,396,500 $ 11,909,810 $ 44,846,436 Right Environmental& Demolition& Long Term Total EXPENDITURES-2024 Design of Way Acquisition Monitoring Construction Debt Expenditures Transportation Projects $ 1,253,000 $ 318,000 $ - $ 75,000 $ 16,694,000 $ 204,650 $ 18,544,650 Water Projects 975,000 - 934,810 - 4,267,000 - 6,176,810 Sewer Projects 793,000 21,000 - - 530,000 - 1,344,000 Storm Drainage Projects 358,000 50,000 825,000 - 6,832,000 - 8,065,000 Parks and Recreation Projects 458,500 - 125,000 - 180,000 - 763,500 General Municipal Projects and Community Improvements 2,360,000 - - - 5,789,866 701,500 8,851,366 Other Proprietary Fund Projects 186,110 - - - 915,000 - 1,101,110 Total Capital Expenditures $ 6,383,610 $ 389,000 $ 1,884,810 $ 75,000 $ 35,207,866 $ 906,150 $ 44,846,436 318 To Table of Contents I 2023-2024 Biennial Budget Section VII: Capital Planning Capital Projects Summary (2023-2024) $100 ong erm 'e l— her Proprietary Fund Ot Projects ton Municipal Buildings& Community Improvements $80 Parks&Rec $70 Storm REET Drainage Local Sources Constructs• $60 111 Sewer O Federal Sources 4 $50 4 Water $40 $30 Fund Balance $20 Transportation Right of Way $10 Design $0 Sources Uses Project of Funds of Funds Types 319 To Table of Contents I 2023-2024 Biennial Budget Section VII: Capital Planning Transportation Projects 2023-2024 Li ) rrvr , . , I s 67" , i ire--.), 201115,01 , 7 E . 1 c , 5 , ..----J ,0,,, .; w 000,- y- \ 1 r °I I \ I •I,c,,,,,R,, l A.., 18 e ,0 i " r'-- ' , " i —--- I I f N., fj / r I , B / / 0 ,▪ 2 ---, L____ 67 ,i „re I. \V ▪, ; ? ...---- 1 1._.7 I i w.,!.. _) 0 0 275 0 55 1.1 -A)Regional Growth Center Access Improvements 0 City of Auburn _ Miles ii li B)Auburn Way S Improvements(Hemlock St SE to Poplar St SE) Parks Pnud On 9129/2022 Ms p 10 0210 -C)M Street NE(E Main St to 4th St NE) Water Features informatton snown ls for general reference purposes D)C Street SW Preservation tw are st to bbA wpm) only ancl does 0.necessarily represent.. 0.8008 eree.Gmeh10 Me as 1101operl The Otty of,burn ma.no warranty as to Its(111.18r, FLU 1 To Table of Contents I 2023-2024 Biennial Budget Section VII: Capital Planning Transportation Projects Thirty-one capital projects totaling $14,877,338 are budgeted for 2023 and twenty-two capital projects totaling $18,544,650 are budgeted for 2024. The significant projects include the following: • The Regional Growth Center Access Improvements project ($2,685,000 in 2023) will construct a northbound left-turn lane and northbound/southbound crosswalk at the 3rd Street NE and Auburn Avenue Intersection. The project will improve traffic operations, safety, and circulation for both vehicles and non-motorized users. (See Map—"A") • The Auburn Way S Improvements project ($400,000 in 2023 and $4,000,000 in 2024)will widen Auburn Way S between Hemlock St SE and Poplar St SE to accommodate two general purpose lanes in each direction,turn lanes, U-turns, curb,gutter,sidewalk, lighting, and transit stop improvements. The project will add a new traffic signal near the Chinook Elementary School. (See Map—"B") • The M Street NE project from E Main St. to 4th St. NE ($250,000 in 2023 and $2,900,000 in 2024) will construct a complete four/five-lane street section and reconstruct the signal on E Main Street. (See Map—"C") • The C Street SW Preservation project($2,236,544 in 2023)will grind and overlay C Street SW from W Main Street to the GSA signal. The project also includes ADA upgrades to curb ramps and pedestrian push buttons. (See Map— "D") Lakeland Hills Way Preservation project Lea Hill Bridge Deck replacement fir— f._r .•� . ,r�-..-- ter' �,.na• .,� - 1 I 4 �' - , 11� ems• i "�a A - ` /} .fir y.3 321 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 2023 -2024 Transportation Projects 2024 TIP# Title Project# 2023 Budget Budget Page 10th Street NE Non-Motorized Improvements asbd39 187,000 5,000 N-3 323 10th Street NW/A St MW Intersection Improvements cp2207 1,015,000 - 1-15 323 2022 Arterial Pedestrian and Bike Safety Project cp2119 10,000 - N-13 323 37th Street SE Safe Routes to Schools asbd40 86,500 448,500 N-12 324 A Street Loop cp2117 1,195,000 - R-4 324 A Street NW-Phase 2 (West Main St to 3rd St NW) asbd4l - 350,000 R-5 324 Auburn Way N/1st St NE Signal Replacement cp1927 50,000 - I-1 325 Auburn Way S/6th Street SE Intersection Improvements asbd43 414,000 21,000 I-11 325 Auburn Way S Improvements(Hemlock St SE to Poplar St SE) cp1622 400,000 4,000,000 R-6 325 Evergreen Heights Elementary Sidewalks cp2221 71,500 1,050,500 N-8 326 Garden Avenue Realignment cp2022 704,348 - R-27 326 Harvey Road NE/8th St NE cp0611 82,794 82,392 1-5 326 High Friction Surface Treatment cp2112 10,000 - R-10 327 Lea Hill ITS Expansion asbd42 - 100,000 1-9 327 M Street NE(E Main St to 4th St NE) cp2210 250,000 2,900,000 R-7 327 M Street Underpass c201a0 122,550 122,258 R-3 328 Non-Motorized Safety Program asbd08 150,000 150,000 N-1 328 R St SE&21 st St SE intersection Safety Improvements cp1918 185,000 115,000 I-10 328 R St SE/29th St SE Intersection Improvements cp2116 250,000 4,000,000 1-8 329 Regional Growth Center Access Improvements cp2110 2,685,000 - R-16 329 Riverwalk Drive SE Non-Motorized Improvements cp2121 1,303,646 - N-9 329 S 272nd/277th Street Corridor Capacity&Non-Motorized Trail Imp. cp1821 148,000 75,000 S-2 330 SE 304th St/132nd Ave SE Roundabout asbd44 250,000 50,000 1-13 330 Stewart Road-City of Sumner asbd45 - 150,000 R-2 330 Subtotal Arterial Street Projects 9,570,338 13,619,650 Local Street Improvement Program spbd02 450,000 1,600,000 P-2 331 D Street SE and 23rd Street SE Storm Improvements cp2125 85,000 350,000 331 2023 Local Street Preservation Project cp2101 1,500,000 - P-16 331 Subtotal Local Street Projects 2,035,000 1,950,000 2nd Street SE Preservation cp2003 10,000 - P-3 332 2023 Arterial Preservation Project spbd11 378,456 - P-15 332 4th Street SE Preservation(Auburn Way S to L Street SE) cp2102 50,000 - P-14 332 A Street SE Preservation(37th Street to SE Lakeland Hills Way) spbd09 197,000 27,000 P-10 333 Arterial Street Preservation Program spbd01 250,000 1,465,644 P-1 333 C Street SW Preservation(GSA Signal to Ellingson Road SE) spbd10 - 198,000 P-7 333 C Street SW Preservation(W Main St to GSA Signal) cp2123 2,236,544 - P-11 334 Lake Tapps Pkwy/SumnerTapps Hwy E Preservation spbd08 150,000 1,284,356 P-6 334 Subtotal Arterial Street Preservation Projects 3,272,000 2,975,000 Total Transportation Projects 14,877,338 18,544,650 322 To Table of Contents I 2023-2024 Biennial Budget Section VII: Capital Planning iProject Name: 10th Street NE Non-Motorized Improvements IPr0lect No:asbd39 (TIP#N-3) I (Capacity Protect: NO 'Anticipated Year of Completion: I 2025 I The project will implement a suite of non-motorized improvements along 10th Street NE between B Street NW and Auburn Way N.The proposed improvements include rechannelization the roadway to convert the existing four-lane cross section to a three lanes section with bike lanes and a center two-way left-turn lane,changes to the existing intersection control at the intersection with A Street NE,and the installation of a new north/south crosswalk to the east of the A Street NE intersection.The new crosswalk is proposed to be enhanced with a median island and a Rectangular Rapid Flashing Beacon(RRFB).The exsting signal at D Street NE will require modification to match the new roadway cross section.The pavement is also proposed to be replaced to support the rechannelization of the roadway and addition of on-street bicycle facilities.Local preservation funds are proposed to be utilized to fund the majority of the cost of the pavement replacement,beyond the needs identified above,and are not included in the grant request. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Arterial Street Fund(Fund 102) 134,000 5,000 132,000 271,000 Federal(Grants) 839,000 839,000 Local - Other(Traffic Impact Fees) - Street Preservation(Fund 105) 53,000 388,000 441,000 Subtotal - 187,000 5,000 1,359,000 - - 1,551,000 Capital Costs: Design 187,000 187,000 (Right of Way 5,000 5,000 I (Construction 1,359,000 1,359,000 I Subtotal - 187,000 5,000 1,359,000 - •- - 1,551,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance cost): $1,000 (Project Name: 10th Street NWIA Street NW Intersection Improvements IPr0lect No: cp2207 (TIP#I-15) (Capacity Protect: YES 'Anticipated Year of Completion: I 2023 The project will construct a new traffic signal in place of the exsting stop-control on the 10th Street NW approach.The project is needed to address a level of service deficiency at the intersection.The project will also evaluate intersection control,channelization,and pedestrian crossing improvements along 10th Street NW to the east of the intersection. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Arterial Street Fund(Fund 102) - Federal(Grants) - State - Other(Traffic Impact Fees) 250,000 1,015,000 1,015,000 Other Sources - Subtotal 250,000 1,015,000 - - - - - 1,015,000 Capital Costs: Design 250,000 - Right of Way - Environmental - Construction 1,015,000 1,015,000 Subtotal 250,000 1,015,000 - - - - - 1,015,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance :ost): $500 Project Name: 2022 Arterial Pedestrian and Bike Safety Project (Project No.cp2119 (TIP#N-13) (Capacity Project: NO 'Anticipated Year of Completion: I 2023 This project was developed as part of the Non-Motorized Safety Program(TIP N-1),and will replace curb ramps on 15th Street NE adjacent to the King County Park and Ride facilities,remove curb returns and install sidewalk on A Street SE between 21st Street SE and 29th Street SE(near Oldcastle Precast),replace overhead flashers on enhanced crossing of East Main Street near Washington Elementary with a rapid rectangular flashing beacon(RRFB)system,install a new RRFB system near Gildo Rey Elementary across 37th Street SE. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Arterial Street Fund(Fund 102) 330,000 10,000 10,000 Federal(Grants) - State 75,000 - Other(Traffic Impact Fees) - REET - Other Sources - Subtotal 405,000 10,000 - - - - - 10,000 Capital Costs: Design 35,689 - Right of Way - Construction 369.311 10,000 10,000 Subtotal 405,000 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance ;ost): $0 323 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning (Project Name: 37th Street SE Safe Routes to Schools IProiect No:asbd40 (TIP#N-12) (Capacity Protect: YES 'Anticipated Year of Completion: I 2024 The project will complete a gap in the existing non-motorized system along 37th Street SE between M Street SE and the 37th Street trail which connects to R Street SE.Existing sidewalks are provided along M Street SE to the north of 37th Street SE,and along 37th Street SE to the west of M Street SE.Sidewalks existing along both sides of the R Street SE corridor,and are proposed to be upgraded with the R Street SE/29th Street SE improvement project A new pedestrian crossing at the trail connection to R Street SE is also proposed The new crossing will be enhanced with an RRFB This project will install curb and gutter,storm improvements,street light upgrades,and a 7 5 foot sidewalk along the north side of 37th Street SE New ADA ramps will be provided at side street intersections,aprons will be added at driveway approaches,and existing utility poles will be relocated or removed as needed. Prior Budget Budget Estimate Estimate Estimate Estimate 2023.2028 (Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total lArtenal Street Fund(Fund 102) - IFederal(Grants) - State 86,500 448,500 _ 535,000 Other(Traffic Mitigation Fees) - REET - Other Sources - Subtotal • 86,500 448,500 - - - - 535,000 Capital Costs: Design 86,500 86,500 Right of Way - Construction 448,500 448,500 Subtotal 86,500 448,500 - - - - 535,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance ;ost): $0 Project Name: A Street Loop Project No:cp2117(TIP#R-4) (Capacity Protect: YES 'Anticipated Year of Completion: I 2023 The project will construct a new one-way(eastbound)roadway connection between A Street SW/S Division Street and A Street SE.The new intersection with A Street SE will allow an unsignalized right-turn movement onto southbound A Street SE,providing an alternative to the intersection of 3rd Street SE and A Street SE,which does not meet adopted LOS standards.The roadway will be constructed as a complete street to accommodate non-motorized road users. Prior Budget Budget Estimate Estimate Estimate Estimate 2023.2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Arterial Street Fund(Fund 102) - Federal(Grants) 1,125,000 1,125,000 State - Local 340,000 - Other(Traffic Impact Fees) 400,000 70,000 _ 70,000 Other Sources - Subtotal 740,000 1,195,000 - _ •- - - 1,195,000 Capital Costs: Design 300,000 - Right of Way 100,000 70,000 70,000 Environmental - Construction 340.000 1,125,000 1,125,000 Subtotal 740,000 1,195,000 - - - - - 1,195,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance most): $1,000 (Project Name: A Street NW,Phase 2 (W Main St to 3rd St NW) Project No:asbd4l (TIP#R-5) 'Capacity Project: YES lAnticipated Year of Completion: I 2025 The project will widen A Street NW to create a three-lane roadway section between W Main St and 3rd St NW. This project will improve the connection between the A St NW Extension,(Phase 1)and Auburn Station and Central Business District.This project could be partially or fully funded by development and/or Sound Transit's parking garage/access improvements.The project is approximately 0.2 miles long. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Arterial Street Fund(Fund 102) - Federal(Grants) - State - Local 200,000 1,325,000 1,525,000 Other(Traffic Impact Fees) 150,000 150,000 Other Sources 1,325,000 1,325,000 Subtotal - 350,000 2,650,000 - - - 3,000,000 Capital Costs: Design 250,000 250,000 Right of Way 100,000 100,000 (Construction 2,650,000 2,650,000 Subtotal - - 350,000 2,650,000 - - - 3,000,000 'Anticipated Impact on Future Operating Budgets(Annual Maintenance most): $500 1 324 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 'Project Name: Auburn Way N11st Street NE Signal Replacement I IProtect No cp1927 (TIP#I-1) 'Capacity Project YES 'Anticipated Year of Completion 2023 I The project will replace the roasting traffic signal at the Auburn Way N11 st Street NE signal.The signal was constructed in 1968 and is approaching the end of its service life.The project scope also includes the construction of ADA improvements,curb-bulbs,and storm improvements. I Prior Budget Budget Estimate Estimate Estimate Estimate 2023.2028 I 'Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total I 'Arterial Street Fund(Fund 102) 1,146,157 25,000 25,000 'Federal(Grants) - I State - Local - Street Preservation(Fund 105) 250,000 25,000 25,000 Other Sources - Subtotal 1,396,157 50,000 - - 50,000 Capital Costs: Design 164,256 - Right of Way - - Construction 1,231,901 50,000 50,000 Subtotal 1,396,157 50,000 - - 50,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance.ost): $0 'Project Name: Auburn Way Sl6th Street SE Intersection Improvements I (Project No.asbd43 (TIP#I-11) 'Capacity Project: YES 'Anticipated Year of Completion: 2025 I The project will construct a dedicated southbound right-turn lane on SR 164(Auburn Way S)at the intersection with 6th Street SE.This will allow the rechannelization of the westbound SR 18 off- ramp to allow dual left-turns and better accommodate the high number of vehicles making the southbound right-turn from SR 164 to 6th Street SE to access the A Street SE corridor The project will also modify two existing State signals to accommodate the re-channelization and additional lane,revise street lighting and ITS infrastructure as needed,replace the existing sidewalk where SR 164 is being widened,and include additional channelization changes as appropriate. The protect will address an Basting level of service deficiency at the intersection,reduce queues on the off-ramp,improve access from SR 18 and SR 164 to A Street SE,and improve the efficiency of the SR 18/SR 164 interchange. I Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 I 'Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total I 'Arterial Street Fund(Fund 102) - I 'Federal(Grants) 1,357,000 1,357,000 I Local - Other(Traffic Impact Fees) 414,000 21,000 212,000 647,000 IREET - I (Other Sources - I I Subtotal 414,000 21,000 1,569,000 - - 2,004,000 I 'Capital Costs: I Design 414000 414,000 Right of Way 21.000 21,000 (Construction 1,569,000 1,569,000 I Subtotal - 414,000 21,000 1,569,000 - - - 2,004,000 'Anticipated Impact on Future Operating Budgets(Annual Maintenance :ost): $500 I 'Project Name: Auburn Way S Improvements(Hemlock St SE to Poplar St SE) I 'Project No cp1622 (TIP#R-6) 'Capacity Project YES 'Anticipated Year of Completion 2025 I The project will widen Auburn Way S between Hemlock St SE and Poplar St SE to accommodate two general purpose lanes in each direction,turn lanes,access management where feasible,U- turns,curb,gutter,sidewalk,illumination,transit stop improvements,a new traffic signal in the vicinity of Chinook Elementary School,Intelligent Transportation Systems,streetscape and storm improvements.The project length is approximately 0 4 miles The project is needed to address traffic operations issues along the corridor Prior Budget Budget Estimate Estimate Estimate Estimate 2023.2028 I 'Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total 'Arterial Street Fund(Fund 102) 200,000 200,000 I IFederal(Grants) 1,297,500 2,061,850 1,546,385 3,608,235 I IState - I Other(Traffic Impact Fees) 1,710,091 400,000 1,738,150 1,453,615_ _ _ 3,591,765 Other(ARPA) 150,000 - I Subtotal 3,157,591 400,000 4,000,000 3,000,000 • - - 7,400,000 I 'Capital Costs: I IDesign 2,357,591 - I 'Right of Way 800,000 400,000 400,000 I Construction 4,000,000 3,000,000 _ 7,000,000 Long Term Debt - - - - I Subtotal 3,157,591 400,000 4,000,000 3,000,000 • - - 7,400,000 I Anticipated Impact on Future Operating Budgets(Annual Maintenance :ost): $2,500 325 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 'Project Name: Evergreen Heights Elementary Sidewalks 'Project No:cp2221 (TIP#N-8) ICapacity Protect: YES 'Anticipated Year of Completion: I 2024 The project will construct a new sidewalk along the north side of S 316th Street between the end of the existing sidewalk at 56th Avenue S and 51st Avenue S to the west(approximately 1,250 feet).The project will also construct curb and gutter,storm improvements,and street lighting.The storm utility is contributing a portion of the utility costs which are shown in the Storm Capital Facilities Plan. I Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 (Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total 'Arterial Street Fund(Fund 102) 15,000 210,500 225,500 I 'Federal(Grants) - I 'State 56,500 840,000 896,500I Other(Traffic Mitigation Fees) _ _ _ REET Other Sources - Subtotal 71,500 1,050,500 - 1,122,000 Capital Costs: Design - Right of Way - Construction 71,500 1,050,500 1,122,000 Subtotal - 71,500 1,050,500 - - 1,122,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance most): $0 1Project Name:Garden Avenue Realignment Project No.cp2022 (TIP#R-27) 'Capacity Protect. YES 'Anticipated Year of Completion. I 2023 The protect will construct a new east/west connection between Garden Avenue and 104th Avenue SE,and will cul-de-sac Garden Avenue to the north of 8th Street NE.This will improve traffic operations and safety along 8th Street NE. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Arterial Street Fund(Fund 102) - Federal(Grants) - State - Other(Traffic Impact Fees) 245,652 704348 704,348 REET - Other Sources - - Subtotal 245,652 704,348 - 704,348 Capital Costs: Design 170,652 - Right of Way 75,000 - Construction 704,348 704,348 Subtotal 245,652 704,348 - - - - 704,348 Anticipated Impact on Future Operating Budgets(Annual Maintenance :ost): $1,000 'Project Name:Harvey Rd NEl8th St NE Intersection Improvements 1 IProject No:cp0611 (TIP#I.5) 'Capacity Project. YES 'Anticipated Year of Completion. I 2028 I The project constructed one eastbound through/right turn-lane on 8th St NE to the west of Harvey Rd and modified traffic signals and traffic channelizahon to accommodate the new lane. The additional lane reduced traffic delays and queuing at the intersection of Harvey Rd and 8th St NE in all directions.This protect also reconstructed M St NE from 4th St NE to 8th St NE,a segment of roadway approximately 0.3 miles long with a four-lane cross-section. The reconstruction addressed the existing poor pavement condition and completed sidewalk gaps. Project was completed in 2010 Ongoing budget is for Public Works Trust Fund Loan debt payments scheduled through 2028 Prior Budget Budget Estimate Estimate Estimate Estimate 2023.2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total 'Arterial Street Fund(Fund 102) - Federal(Grants) - State - Other(Traffic Impact Fees) 1,316,472 82,794 82,392 81,990 81,589 81,187 80,785 490,737 REET - PWTFL 1,527,300 - Subtotal 2,843,772 82,794 82,392 81,990 81,589 81,187 80,785 490,737 Capital Costs: Design 327,500 - Right of Way 200,400 _ - Construction 1,203,900 (Long Term Debt 1,111,972 82,794 82.392 81,990 81,589 81,187 80,785 490,737 I I Subtotal 2,843,772 82,794 82,392 81,990 81,589 81,187 80,785 490,737 1 Anticipated Impact on Future Operating Budgets(Annual Maintenance.ost): $0 I 326 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning lProject Name: High Friction Surface Treatment IProlect No:cp2112 (TIP#R-10) (Capacity Project: YES lAnticipated Year of Completion: I 2023 The project will install a high friction surface treatment(HFST)at six different curved roadway segments throughout the City.The HFST involves the application of fine/rough aggregate to the pavement using a polymer binder to increase pavement friction.The higher pavement friction helps motorists maintain better control in both dry and wet driving conditions,reducing the potential for a crash. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Arterial Street Fund(Fund 102) 707 10,000 10,000 Federal(Grants) 794,200 - State - Other(Traffic Impact Fees) - REET - Other Sources - Subtotal 794,907 10,000 - - - • - 10,000 Capital Costs: Design 60.000 - Right of Way - - Construction 734.907 10,000 10,000 Subtotal 794,907 10,000 - - • - • 10,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance cost): $0 lProject Name: Lea Hill ITS Expansion (Project No:asbd42 (TIP#I.9) lCapacity Project: YES lAnticipated Year of Completion: I 2025 This project will extend new City of Auburn fiber east along SE 304th St from 124th Ave SE to 132nd Ave SE and connect to the signal with SE 304th St. This will support communication to School zone beacons on both SE 304th SE and 132nd Ave SE,one traffic signal,one battery backup,and ITS cameras. Prior Budget Budget Estimate r Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Arterial Street Fund(Fund 102) - Federal(Grants) I - State - Other(Traffic Impact Fees) 50,000 250,000 300,000 REET 50,000 250,000 300,000 Subtotal - 100,000 500,000 - - • 600,000 Capital Costs: Design 100,000 100,000 Right of Way - Construction 500,000 500,000 Subtotal - - 100,000 500,000 j • - - 600,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $500 Project Name: M Street NE(E Main St to 4th St NE) (Project No:cp2210 (TIP#R-7) lCapacity Project: YES lAnticipated Year of Completion: I 2024 This project will construct a complete four/five-lane street section on M St NE from south of E Main St to 4th St NE,and reconstruct the signal at E Main St.The project is needed to improve traffic operations along the M Street NE corridor,and replace the existing pavement which is in poor condition. Prior Budget Budget Estimate Estimate Estimate Estimate 2023.2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Arterial Street Fund(Fund 102) 120,000 175,000 500,000 675,000 Street Preservation(Fund 105) 185,000 1,500,000 1,500,000 REET 400,000 400,000 Other(Traffic Impact Fees) 70,000 75,000 500,000 575,000 Other Sources - Subtotal 375,000 250,000 2,900,000 - 3,150,000 Capital Costs: Design 375,000 200,000 200,000 Right of Way 50,000 50,000 Construction 2,900,000 2,900,000 Subtotal 375,000 250,000 2,900,000 - - - • 3,150,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $500 327 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning (Project Name: M Street Underpass (3rd St SE to 8th St SE) Project No c201a0 (TIP#R-3) I Capacity Project YES 'Anticipated Year of Completion I Beyond 2028 Construction of a grade separated railroad crossing of M St SE at the BNSF Stampede Pass tracks. Project was completed in 2014;ongoing budget is for Public Works Trust Fund Loan debt payment scheduled through 2041. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Arterial Street Fund(Fund 102) - - Federal(Grants) 862,016 - State 8,834,297 - Other(Traffic Impact Fees) 5,446,616 122,550 122,258 121,965 121,673 121,380 121,088 730,914 Other(Traffic Mitigation Fees) 660,000 - REET 1,140,000 - PWTFL 3,284,857 - Other(Other Agencies) 3,126,104 - Subtotal 23,353,890 122,550 122,258 121,965 121,673 121,380 121,088 730,9141 (Capital Costs: (Design 2,688,924 - Right of Way 3,358,442 _ - Construction 16,171,908 - ILong Term Debt 1,134,616 122,550 122,258 121,965 121,673 121,380 121,088 730,914 Subtotal 23,353,890 122,550 122,258 121,965 121,673 121,380 121,088 730,914 'Anticipated Impact on Future Operating Budgets(Annual Maintenance ;ost): $0 (Project Name: Non-Motorized Safety Program IProlect No:asbd08 (TIP#N-1) (Capacity Project: NO 'Anticipated Year of Completion: I Beyond 2028 The program will construct non-motorized safety improvement projects at locations throughout the City Projects are prioritized based on pedestrian and bicycle demands,existing deficiencies, feld studies and community requests.Common improvements installed by this program include,but are not limited to,RRFBs,signage,striping,raised crosswalk,bicycle lanes,etc. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: 3 Years 2023 2024 2025 2026 2027 2028 Total Arterial Street Fund(Fund 102) 279,743 150,000 150,000 150,000 150,000 150,000 150,000 900,000 Federal(Grants) - Local - Other(Traffic Impact Fees) - REET - Other Sources 179,596 - Subtotal 459,339 150,000 150,000 150,000 150,000 150,000 150,000 900,000 Capital Costs: Design 111,924 30,000 30,000 30,000 30,000 30,000 30,000 180,000 Right of Way - Construction 347,415 120,000 120,000 120,000 120,000 120,000 120,000 720,000 Subtotal 459,339 150,000 150,000 150,000 150,000 150,000 150,000 900,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance:ost): $0 (Project Name: R Street SE&21st Street SE Intersection Safety Improvements IProlect No:cp1918 (TIP#I-10) (Capacity Project: YES 'Anticipated Year of Completion: I 2025 The project will construct a single lane roundabout in place of the existing east/west stop-control on 21st Street SE The project is needed to address an existing LOS deficiency,and will improve safety at the intersection. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Arterial Street Fund(Fund 102) __ _ Federal(Grants) 1,167,451 1,167,451 Local - Other(Traffic Impact Fees) 74,348 185,000 115,000 200,000 _ _ 500,000 REET - Other Sources - Subtotal 74,348 185,000 115,000 1,367,451 - - - 1,667,451 Capital Costs: Design 74,348 185,000 185,000 Right of Way 115,000 115,000 Construction 1,367,451 - - 1,367,451 Subtotal 74,348 185,000 115,000 1,367,451 • - - 1,667,451 Anticipated Impact on Future Operating Budgets(Annual Maintenance most): $1,000 328 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 1Project Name: R St SEI 29th St SE Intersection Improvements 1Project No:cp2116 (TIP#1-8) 1Capacity Project: YES lAnticipated Year of Completion: 1 2024 The project will construct a second southbound through lane between 22nd Street SE and 33rd Street SE and a new signal at the 29th Street SE intersection.The improvements are needed to address the wasting LOS deficiency at this intersection dunng the weekday PM peak hour.The project will also preserve the pavement and rechannelize R Street SE between 33rd Street SE and the White River Bridge. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Arterial Street Fund(Fund 102) - Federal(Grants) - Local - Other(Traffic Impact Fees) 1,250,000 250,000 3,500,000 3,750,000 Street Preservation(Fund 105) 100,000 375,000 375,000 Other Sources 125,000 125,000 Subtotal 1,350,000 250,000 4,000,000 - •- 4,250,000 Capital Costs: Design 1,100,000 - Right of Way 250,000 250,000 250,000 Construction 4,000,000 - - 4,000,000 Subtotal 1,350,000 250,000 4,000,000 4,250,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance :out): $500 Project Name: Regional Growth Center Access Improvements 1Project No.cp2110 (TIP#R-16) 1Capacity Project. YES Anticipated Year of Completion. 1 2023 The project will construct a northbound left-turn lane and a northbound/southbound crosswalk at the 3rd Street NE/Auburn Avenue intersection,and realign the 4th Street NE/Auburn Way N intersection to eliminate the split phase signal operation improving circulation and access.The project will improve traffic operations,safety,and circulation for both vehicles and non-motorized users. 1 Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Arterial Street Fund(Fund 102) - Federal(Grants) 325,000 1,300,000 1,300,000 1Local 1,385,000 1,385,000 lOther(Traffic Impact Fees) 185,000 - REET - Other Sources - Subtotal 510,000 2,685,000 • - - - 2,685,000 Capital Costs: Design 410,000 - Right of Way 100,000 - Construction 2,685,000 - - 2,685,000 Subtotal 510,000 2,685,000 - - - - 2,685,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance :ost): $500 1Project Name: Riverwalk Drive SE Non-Motorized Improvements 1Project No:cp2121 (TIP#N-9) (Capacity Project: YES Anticipated Year of Completion: 1 2023 The project will construct sidewalks,street lighting,and related storm improvements along the east side of Riverwalk Drive SE between Auburn Way S and Howard Road SE.This project will close a gap in the sidewalk system completing a non-motorized connection between the R Street SE and Auburn Way S The project will also install a RRFB at the intersection with Howard Road.The project is proposed to be in partnership with the Muckleshoot Indian Tribe. Prior Budget Budget Estimate Estimate Estimate Estimate 2023.2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total lArterial Street Fund(Fund 102) 166,354 166,146 166,146 1State 180,000 455,000 455,000 Local - Other(Traffic Impact Fees) - Street Preservation(Fund 105) 50,000 350,000 350,000 Other Sources 332,500 332,500 Subtotal 396,354 1,303,646 - - - 1,303,646 Capital Costs: Design 396,354 - Right of Way - Construction 1,303,646 - - 1,303,646 Subtotal 396,354 1,303,646 - - - 1,303,646 Anticipated Impact on Future Operating Budgets(Annual Maintenance ;ost): $2,000 329 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning (Project Name: S 272nd1277th St Corridor Capacity&Non-Motorized Trail Improvements 1 IProlect No•cp1821 (TIP#S-2) I (Capacity Protect YES (Anticipated Year of Completion' I 2028 This project will complete the environmental monitoring requirements related to the S 277th St corridor widening project between Auburn Way North and 1St NE. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Arterial Street Fund(Fund 102) - Federal(Grants) - State - Other(Traffic Impact Fees) 37,213 75,000 75,000 20,000 20,000 20,000 20,000 230,000 Other(Other Funds) 73,000 73,000 Subtotal 37,213 148,000 75,000 20,000 20,000 20,000 20,000 303,000 Capital Costs: Design - Environmental 37,213 148,000 75,000 20,000 20,000 20,000 20,000 303,000 Construction - Subtotal 37,213 148,000 75,000 20,000 20,000 20,000 20,000 303,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance :ost): $0 (Project Name: SE 304th St1132nd Ave SE Roundabout (Project No.asbd44 (TIP#I-13) I (Capacity Project. YES lAnticipated Year of Completion. I 2025 The project will construct a single-lane roundabout at the SE 304th Street intersection with 132nd Avenue SE on Lea Hill.The roundabout will replace the existing stop-controlled on the SE 304th Street approach.The project is needed to address a level of service deficiency at the intersection. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Arterial Street Fund(Fund 102) - Federal(Grants) - State - Other(Traffic Mitigation Fees) 250,000 50,000 1 200,000 1,500,000 Other Sources - Subtotal - 250,000 50,000 1,200,000 - - - 1,500,000 Capital Costs: Design 250,000 250,000 Right of Way 50,000 50,000 Construction 1,200,000 1,200,000 Subtotal - 250,000 50,000 1,200,000 - - - 1,500,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance cost): $1.000 (Project Name: Stewart Road-Sumner(Lake Tapps Parkway Corridor) (Project No:asbd45 (TIP#R-2) I (Capacity Project: YES (Anticipated Year of Completion: I 2024 This is a City of Sumner project to widen the Stewart Road(Lake Tapps Parkway)Corridor.The project will replace the existing bridge over the White River with a new wider one.Completion of this corridor widening is expected to signifcantly relieve traffic congestion in Auburn along the A St SE and C St SW corridors. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Arterial Street Fund(Fund 102) - Federal(Grants) - State - Other(Traffic Mitigation Fees) 150,000 150,000 Other Sources - Subtotal - - 150,000 - - - - 150,000 Capital Costs: Design - Right of Way - Construction 150,000 150,000 Subtotal - - 150,000 - - - - 150,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 330 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning (Project Name: Local Street Improvement Program 'Protect No'various (TIP#P-2) 'Capacity Project' NO 'Anticipated Year of Completion' I Beyond 2028 The program preserves local(unclassified)streets. Individual projects may include crack sealing,asphalt patching,pre-leveling,asphalt overlays and roadway reconstruction. The program also funds the biennial collection of pavement condition ratings Beginning in 2019 REET funding was dedicated by council to this program Beyond 2022,funding for this program is shown as other because a dedicated funding source has not yet been identified,and the use of REET to fund the program is not sustainable long term.Program funds reflect remaining budget after allocations to specific local street preservation projects,which are included as separate projects in this TIP. Prior Budget Budget Estimate Estimate Estimate Estimate 2023.2028 Funding Sources: 3 Years 2023 2024 2025 2026 2027 2028 Total Local Street Fund(Fund 103) - 300,000 1,450,000 1,800,000 1,800,000 1,800,000 1,800,000 8,950,000 REET 2,339,650 - Other(ARPA) 501,866 - To Be Determined - Other(Other Funds) 450,000 150,000 150,000 150,000 150,000 150,000 150,000 900,000 Subtotal 3,291,516 450,000 1,600,000 1,950,000 1,950,000 1,950,000 1,950,000 9,850,000 Capital Costs: Design 524,425 450,000 400,000 400,000 400,000 400,000 400,000 2,450,000 Right of Way - Construction 2,767,091 1,200,000 1,550,000 1,550,000 1,550,000 1,550,000 7,400,000 Subtotal 3,291,516 450,000 1,600,000 1,950,000 1,950,000 1,950,000 1,950,000 9,850,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 (Project Name: D Street SE and 23rd Street SE Storm Improvements 'Project No.cp2125 (TIP#P-8) 'Capacity Protect. NO 'Anticipated Year of Completion. I 2024 The project will replace additional pavement on D Street SE and 23rd Street SE and is part of the scope of a larger storm project The project will replace the remaining portions of pavement not required to be restored as part of the utility replacement.The project will reconstruct D Street SE between 21st Street SE and 23rd Street SE and between 25th Street SE and 27th Street SE. The project will also use ARPA funding to install curb,gutter and sidewalk along the east side of K Street SE to the south of 21st Street SE.This will complete a gap between 21st Street SE and Basting sidewalk completed as part of the replacement of Pioneer Elementary School. Prior Budget Budget Estimate Estimate Estimate Estimate 2023.2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Local Street Fund(Fund 103) 350,000 350,000 REET - Other(ARPA) 50,000 85,000 85,000 To Be Determined - Other(Other Funds) - Subtotal 50,000 85,000 350,000 - - 435,000 Capital Costs: Design 50,000 - Right of Way - Construction 85,000 350,000 435,000 Subtotal 50,000 85,000 350,000 - I - 435,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance,.ost): $0 (Project Name: 2023 Local Street Preservation Project 'Project No•cp2101 (TIP#P-16) (Capacity Project. NO 'Anticipated Year of Completion' I 2023 This project includes the preservation of.Olympic Street SE between 33rd Street SE&37th Street SE,13th Street between A Street SE and B Street SE,14th Street SE between A Street SE and B Street SE,and 17th Street SE to the west of Dogwood Street SE The project will grind and overlay the pavement,with localized full depth pavement patching as necessary ADA ramps will be upgraded,and sidewalk/curb&gutter will be replaced where damaged.Utility needs for the project are limited to minor storm upgrades,no water or sewer improvements have been identified. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Local Street Fund(Fund 103) 31,669 1,500,000 1.500,000 REET 538,000 - To Be Determined - Other(Other Funds) - Subtotal 569,669 1,500,000 - - - - - 1,500,000 Capital Costs: Design 569,669 - Right of Way - Construction 1.500,000 1,500,000 Subtotal 569,669 1,500,000 - - - - 1,500,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance lost): $0 331 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Project Name: 2nd Street SE Preservation 1 1Project No:cp2003 (TIP#P-3) 1Capacity Project: NO lAnticipated Year of Completion: 1 2023 1 This project was developed as part of the Arterial Preservation Program(P-1)and will reconstruct 2nd Street SE between A Street SE and Auburn Way S.The reconstruction will utilize full depth reclamation techniques.The project will also address fixed objects located within the clear zone,remove barriers to ADA access,and install new LED street lighting. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Street Preservation(Fund 105) 408,216 10,000 10,000 Federal(Grants) 438,162 - Other Sources 225,000 - Subtotal 1,071,378 10,000 10,000 Capital Costs: Design 153,335 - Right of Way - Construction 918,043 10,000 10,000 Subtotal 1,071,378 10,000 - 10,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: 2023 Arterial Preservation Project 1Project No:spbd11 (TIP#P-15) 1Capacity Project: NO lAnticipated Year of Completion: 1 2023 This project was developed as part of the Arterial Preservation Program(P-1),and will implement crack sealing on various classified streets throughout the City.Sealing cracks will prolong the life of the pavement by preventing water intrusion into the pavement structure. Prior I Budget Budget Estimate Estimate Estimate Estimate 2023.2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Street Preservation(Fund 105) 50.000 - Federal(Grants) - Transportation Benefit District 378,456 378,456 Subtotal 50,000 378,456 378,456 Capital Costs: Design 50,000 56,768 56,768 Right of Way - Construction - 321,688 321,688 Subtotal 50,000 378,456 - - 378,456 Anticipated Impact on Future Operating Budgets(Annual Maintenance ;ost): $0 Project Name: 4th Street SE Preservation(Auburn Way S to L Street SE) 1Project No:cp2102 (TIP#P-14) 1Capacity Project: NO lAnticipated Year of Completion: 1 2023 This project will replace pavement and utilities on 4th Street SE from Auburn Way South to L Street SE. A pavement grind and overlay is planned between Auburn Way South and D Street SE. Full depth pavement reclamation is planned from D Street SE to L Street SE. The project will also include replacement of City utilities,removal of sidewalk obstructions,replacement of sidewalk and curb ramps as needed to address ADA requirements,and other improvements. Prior Budget Budget Estimate Estimate Estimate Estimate 2023.2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Street Preservation(Fund 105) 1,215,000 50.000 50,000 Federal(Grants) - State 1,687,835 - Local Street Fund(Fund 103) 32,000 - Subtotal 2,934,835 50,000 - • - - - 50,000 Capital Costs: Design 338,983 - Right of Way - Construction 2,595,852 50,000 50,000 Subtotal 2,934,835 50,000 - - - - 50,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance ;ost): $0 332 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 1Project Name: A St SE Preservation(37th Street SE to Lakeland Hills Way) 1 1Project No:various,spbd09 (TIP#P-10) 1Capacity Project: NO lAnticipated Year of Completion: 1 2025 1 The project will grind and overlay A Street SE from 37th Street SE to the intersection with Lakeland Hills Way(the southern paving limit is to the north of the Lakeland Hills intersection which is included in the regional application for East Valley Highway widening).The project limits include a portion of A Street SE which is located in the City of Pacific.Auburn and Pacific are partnering on the project to include this segment as part of the project.The project also includes ADA upgrades to curb ramps,pedestrian push buttons,and replacement of vehicle detection at signalized intersections. Prior Budget Budget Estimate Estimate Estimate Estimate 2023.2028 Funding Sources: 3 Years 2023 2024 2025 2026 2027 2028 Total Street Preservation(Fund 105) 183,000 27,000 210,000 Federal(Grants) 905,000 905,000 Transportation Benefit District 854,000 854,000 Other Sources 14,000 51,000 65,000 Subtotal • 197,000 27,000 1,810,000 2,034,000 Capital Costs: Design 197,000 197,000 Right of Way 27,000 27,000 Construction 1,810,000 1,810,000 Subtotal 197,000 27,000 1,810,000 - 2,034,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: Arterial Street Preservation Program 1 1Project No:various (TIP#P-1) 1Capacity Project: NO lAnticipated Year of Completion: 1 Beyond 2028 1 The program preserves classified streets throughout the City.Individual projects may include a combination of crack seal,overlays,rebuilds,and spot repairs.The program also funds the biennial collection of pavement condition ratings.This program is currently funded through a 1%utility tax that was adopted by City Council in 2008.Program funds reflect remaining budget after allocations to specific arterial street preservation projects,which are included as separate projects in this TIP. Program Funding is proposed to be modified in 2023 to be from a 1.5%City Utiltiy tax and Transportation Benefit District funds. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Street Preservation(Fund 105) 661,214 - City Utility Tax&Sales Tax 250,000 1,465,644 2.674,000 I 3,120,000 4,000,000 3,950,000 15,459,644 Transportation Benefit District 900,000 900,000 1,800,000 REET 813,020 Other Sources 16.346 - Subtotal 1,490,580 250,000 1,465,644 2,674,000 3,120,000 4,900,000 4,850,000 17,259,644 Capital Costs: Design 155,129 250,000 275,000 300,000 325,000 350,000 375000 1,875,000 Right of Way - Construction 1.335,451 1,190,644 2,374,000 2,795,000 4,550,000 4,475,000 15,384,644 Subtotal 1,490,580 250,000 1,465,644 2,674,000 3,120,000 4,900,000 4,850,000 17,259,644 Anticipated Impact on Future Operating Budgets(Annual Maintenance :ost): $0 Project Name: C Street SW Preservation(GSA Signal to Ellingson Road SE) 1Project No:spbdl0 (TIP#P-7) 1Capacity Project: NO lAnticipated Year of Completion: 1 2026 The project will grind and overlay C Street SW from the GSA signal(appro>dmately 2,000 feet to the south of 15th Street SW)to Ellingson Road SE.The project also includes ADA upgrades to curb ramps and pedestrian push buttons,and replacement vehicle detection. Prior Budget Budget Estimate Estimate Estimate Estimate 2023.2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Street Preservation(Fund 105) 198.000 198,000 Federal(Grants) 865,000 865,000 Transportation Benefit District 28,000 865,000 893,000 Subtotal - - 198,000 28,000 1,730,000 - 1,956,000 Capital Costs: Design 198,000 198,000 Right of Way 28,000 28,000 Construction 1,730,000 1,730,000 Subtotal - - 198,000 28,000 1,730,000 1,956,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance cost): $0 333 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 1Project Name: C Street SW Preservation(W Main St to GSA Signal) 1Project No:cp2123 (TIP#P-11) 1Capacity Project: NO Anticipated Year of Completion: 1 2023 The project will grind and overlay C Street SW from W Main Street to the GSA signal(approximately 2,000 feet to the south of 15th Street SW).The project also includes ADA upgrades to curb ramps and pedestrian push buttons,and replacement of vehicle detection loops. 1 Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total 1Street Preservation(Fund 105) 125,000 68,272 68,272 1 1Federal(Grants) 1,118,272 1,118,272 1 1Transportation Benefit District 1,050,000 1,050,000 1 Subtotal 125,000 2,236,544 - - - - 2,236,544 Capital Costs: 1Design 100,000 - 1RightofWay 25,000 - 1Construction 2,236,544 2,236,544 1 1 Subtotal 125,000 2,236,544 - - - - - 2,236,544 1 lAnticipated Impact on Future Operating Budgets(Annual Maintenance.;ost): $0 1 1Project Name: Lake Tapps Pkwy/Sumner-Tapps Hwy E Preservation 1 Project No•spbd08 (TIP#P-6) 1Capacity Project NO 1Anticipated Year of Completion 1 2024 The project will grind and overlay the Lake Tapps Parkway/Sumner-Tapps Highway E corridor from the intersection of Lake Tapps Parkway with Lakeland Hills Way to the intersection of Sumner- Tapps Highway E with 16th Street E(the Auburn City limit).Portions of the corridor include a center two-way left-turn lane which does not require preservation and would be omitted from the grind and overlay.The project scope also includes upgrades to ADA curb ramps and pedestrian push buttons,and replacement of vehicle detection at signalized intersections. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total 1 1Street Preservation(Fund 105) 25,000 150,000 534,356 684,356 1 1Federal(Grants) 750,000 750,000 1 10ther Sources - 1 1 Subtotal 25,000 150,000 1,284,356 - - - - 1,434,356 1 Capital Costs: Design 25,000 125,000 125,000 Right of Way 25,000 25,000 Construction 1,284,356 1,284,356 1 Subtotal 25,000 150,000 1,284,356 - - - - 1,434,356 1 Anticipated Impact on Future Operating Budgets(Annual Maintenance :ost): $0 1 TOTAL CAPITAL COSTS and FUNDING SOURCES-TPANSPORTATION' Prior Budget Budget _ Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Arterial Street Fund(Fund 102) 2,042,961 685,146 1,065,500 282,000 150,000 150,000 150,000 2,482,646 Local Street Fund(Fund 103) 63,669 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 1,800,000 10,800,000 Street Preservation(Fund 105) 3,069,430 889,272 2,634,356 388,000 - - - 3,911,628 City Utility Tax&Sales Tax - 250,000 1,465,644 2,674,000 3,120,000 4,000,000 3,950,000 15,459,644 Transportation Benefit District - 1,428,456 - 882,000 865,000 900,000 900,000 4,975,456 Federal(Grants) 3,716,878 3,543,272 2,811,850 5,814,836 865,000 - - 13,034,958 State 10,777,132 598,000 1,288,500 - - - - 1,886,500 Local 340,000 1,385,000 200,000 1,325,000 - - - 2,910,000 REET 4,830,670 - 450,000 250,000 - - - 700,000 PWTFL 4,812,157 - - - - - - - Other(ARPA) 701,866 85,000 - - - - - 85,000 Other(Other Funds) 450,000 223,000 150,000 150,000 150,000 150,000 150,000 973,000 Other(Other Agencies) 3,126,104 - - - - - - - Other(Traffic Mitigation Fees) 660,000 250,000 200,000 1,200,000 - - - 1,650,000 Other(Traffic Impact Fees) 10,985,392 3,393,692 6,353,800 2,339,570 223,262 222,567 221,873 12,754,764 Other Sources 420,942 346,500 125,000 1,376,000 - - - 1,847,500 To Be Determined - - - - - - - - Total 45,997,201 14,877,338 18,544,650 18,481,406 7,173,262 7,222,567 7,171,873 73,471,096 Capital Costs: Design 10,788,779 2,431,268 1,253,000 730,000 755,000 780,000 805,000 6,754,268 Right of Way 4,908,842 795,000 318,000 28,000 - - - 1,141,000 Environmental 37,213 148,000 75,000 20,000 20,000 20,000 20,000 303,000 Construction 28,015,779 11,297,726 16,694,000 17,499,451 6,195,000 6,220,000 6,145,000 64,051,177 Long Term Debt 2,246,588 205,344 204,650 203,955 203,262 202,567 201,873 1,221,651 Total 45,997,201 14,877,338 18,544,650 18,481,406 7,173,262 7,222,567 7,171,873 73,471,096 334 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Summary of Impacts of 2023-2024 Capital Projects on Future Operating Expenses Transportation Projects 2024 2025 2026 2027 2028 2029 6 Year Total 10th St NW/A St NW Intersection Improvements $ - $ - $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 4,000 10th Street NW/A Street NW Intersection Improvements 500 500 500 500 500 500 3,000 AStreetLoop 1,000 1,000 1,000 1,000 1,000 1,000 6,000 A Street NW,Phase 2 (W Main St to 3rd St NW) - - 500 500 500 500 2,000 Auburn Way S/6th Street SE Intersection Improvements - - 500 500 500 500 2,000 Auburn Way S Improvements(Hemlock St SE to Poplar St SE) - - 2,500 2,500 2,500 2,500 10,000 Garden Avenue Realignment 1,000 1,000 1,000 1,000 1,000 1,000 6,000 Lea Hill ITS Expansion - - 500 500 500 500 2,000 M Street NE(E Main St to 4th St NE) - - 500 500 500 500 2,000 R Street SE&21st Street SE Intersection Safety Improvements - - 1,000 1,000 1,000 1,000 4,000 R St SE/29th St SE Intersection Improvements - 500 500 500 500 500 2,500 Regional Growth Center Access Improvements 500 500 500 500 500 500 3,000 Riverwalk Drive SE Non-Motorized Improvements 2,000 2,000 2,000 2,000 2,000 2,000 12,000 SE 304th St/132nd Ave SE Roundabout - - 1,000 1,000 1,000 1,000 4,000 Total Transportation Projects $ 5,000 $ 5,500 $ 13,000 $ 13,000 $ 13,000 $ 13,000 $ 62,500 335 To Table of Contents I 2023-2024 Biennial Budget Section VII: Capital Planning Transportation Projects 2023/2024 Revenue Sources o2023 ❑2024 Fund Balance Federal,State& I I Local Grants Taxes Traffic Impact & Mitigation Fees _ Other Funds 11 Other Local Agencies r, and Developers $0 $1 $2 $3 $4 $5 $6 $7 Millions Transportation Projects Projected Capital Expenditures $20 $15 $10 2 � s $5 $0 2023 2024 2025 2026 2027 2028 336 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning CITY OF izisT UBU WASHINGTON 337 To Table of Contents I 2023-2024 Biennial Budget Section VII: Capital Planning Water Utility Projects 2023-2024 1--- ___ ' I ___,,,,77,_ i f— I ) 3,11111 —. ° , 1 ' - P ) 1,11, / . ,,,,,, ' ¢ fn ° I. 0 5 . S' V -'--\_ .., ' —\ ..fr" g E i MAST Np, '' 913 312TH Si , f la j c— .1.4 1 .r '11)I..„ I I \....._ i 3,--- .,. .1 i W I1511151.89/ 1 , 1--- —7 -- ontsr se ,11111,' .L...•A / lf." / Ik"''' / 1 1 I — — I .C, B I --I * M.ST MI e'''''' * I . $0 g }5VgSV'" 1 MIST. ,„.„, I 1.67'' 1 1 ''' )------- 3 \ c.,. V 4, -----"I" -A e I , „, --, 1 , — I 0 0.275 0.55 1.1 A)Reservoirs 4 and 8 Seismic Rehabilitation G City of Auburn — Miles B)Coal Creek Springs Transmission Main Replacement Parks • PrInted On.£.11/2022 w-- —.' .0,10•13218 1 * C)D ST SE and 23RD ST SE Storm Improvements Water Features D)Auburn Way South-Hemlock Street SE to Poplar Street SE :2:0:—..:273z:nlr: GIN of Aulmn me.no...as 0,Its accur, 338 To Table of Contents I 2023-2024 Biennial Budget Section VII: Capital Planning Water Utility Projects Twenty-seven capital projects totaling $13,041,560 are budgeted for 2023 and fifteen capital projects totaling $6,176,810 are budgeted for 2024. A few of the significant projects include the following: • The Reservoirs 4 and 8 Seismic Rehabilitation project ($1,255,750 in 2023) will install seismic control valves on outlet piping on reservoirs 4A, 4B,8A and 8B. (See Map—"A") • The Coal Creek Springs Transmission Main Replacement($3,000,000 in 2023)will provide full replacement of the transmission main crossing the White River via a pedestrian bridge. (See Map— "B") • In addition to storm drainage and other facility improvements, the D Street SE and 23rd Street SE Storm Improvements project ($1,540,000 in 2023) will replace and construct water main improvements. (See Map—"C") • The Auburn Way South -Hemlock St SE to Poplar St SE ($2,1,76,000 in 2023 and $256,000 in 2024) will replace approximately 2,300 feet of cast iron line with ductile iron water main. (See Map— "D") Academy Pump Station#1 Pump Replacement project 1:7 • 11114 . 1i 1 r o 339 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 2023-2024 Water Fund Projects 2023 2024 Title Project# Budget Budget Page 4th Street SE Preservation cp2102 20,000 - 341 104th Avenue SE PRV Replacement wabd33 75,000 350,000 341 104th Park Development(104th to 102nd Water Main Loop) cp1619 250,000 - 341 112th PI SE Water Main Replacement wabd30 - 155,000 342 Academy Pump Station#1 Pump Replacement cp1916 10,000 - 342 Algona Well 1 Decommissioning wabd08 50,000 - 342 Auburn Way South-Hemlock Street SE to Poplar Street SE cp1622 2,176,000 256,000 343 Braunwood Building Roof Replace wabd34 40,000 - 343 C St SW Preservation cp2123 900,000 - 343 Cascade Water Alliance Water Purchase cp1914 934,810 934,810 344 Coal Creek Springs Rehabilitation cp2209 450,000 - 344 Coal Creek Springs Transmission Main Replacement cp1603 3,000,000 - 344 Comprehensive Water Plan cp2134 251,000 20,000 345 D St SE and 23rd Street SE Storm Improvements cp2125 1,540,000 - 345 Deduct Meter Replacement Program,Phases 1 through 3 cp1917,cp2001,cp2115 10,000 - 345 Fulmer Treatment Facility VFD Replacements wabd32 175,000 - 346 Garden Avenue Realignment cp2022 450,000 - 346 Intertie Booster Pump Station Generator Pigtail wabd36 75,000 - 346 Lead Service Line Replacement cp1922 10,000 - 347 M Street NE Widening cp2210 25,000 - 347 On-Site Chlorine Generation Systems(OSEC)at Wells 1 and 4 wabd35 - 275,000 347 R Street SE Improvements cp2116 60,000 1,000,000 348 Reservoir 2 Valves wabd29 760,000 - 348 Reservoir Repair and Replacements wabdl2 64,000 66,000 348 Reservoirs 4 and 8 Seismic Rehabilitation cp2219 1,255,750 - 349 Street Utility Improvements wabd0l - 1,300,000 349 Water Repair&Replacements wabd02 - 325,000 349 Water Resources Protection Program(Wellhead Protection) wabd23 30,000 30,000 350 Water Trench Patches Program wabd28 160,000 165,000 350 Well 4 Electrical Improvements wabd37 - 200,000 350 Well 4 Facility Improvements cp2021 20,000 - 351 West Hill Springs Transmission Main Replacement wabd3l 250,000 850,000 351 West Hill Springs Water Quality Improvements wabd38 - 250,000 351 Total Water Fund Projects Total Costs 13,041,560 6,176,810 340 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 1Project Name: 4th Street SE Preservation (Project No: cp2102 (Capacity Project: No (Anticipated Year of Completion: I 2023 Along with the street reconstruction and other utility improvements,replace approximately 1,700 LF of 6"cast iron pipe between F St SE and L St Se with 8"ductile iron pipe. Replace approximately 630LF of 8"cast iron pipe between D St SE and F St SE with 8"ductile iron pipe. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 1,120,000 20,000 20,000 Bond Proceeds 200,000 - State Grants - Local - Other(PWTF loan) - Subtotal 1,320,000 20,000 - - - - 20,000 Capital Costs: Design 87,648 - Right of Way - Construction 1,232,352 20,000 20,000 Subtotal 1,320,000 20,000 - - - •- •- 20,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: 104th Avenue SE PRV Replacement (Project No: wabd33 (Capacity Project: No (Anticipated Year of Completion: I 2024 The PRV station located at 104th Ave SE south of SE 302nd St(aka,cobble Creek Upper)is in a manhole that is difficult to access for repairs.The galvanized piping is corroded and may have a small leak.The station will be replaced with a new vault,valves and piping near the existing location. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 75,000 350,000 425,000 Bond Proceeds - - - State Grants - Local - Other - Subtotal - 75,000 350,000 - - - - 425,000 Capital Costs: Design - 75,000 - - 75,000 Right of Way - Construction - 350,000 - - 350,000 Subtotal - 75,000 350,000 - - - - 425,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: 104th Park Development(104th to 102nd Water Main Loop) (Project No: cp1619 (Capacity Project: No (Anticipated Year of Completion: I 2023 This project will construct a water main between 102nd Avenue SE and 104 Avenue SE as part of a Parks Department project that is developing a new City park.The new water main will eliminate convert the existing dead-end system to a looped system,as recommended by the Comprehensive Plan. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total IWater Fund 50,000 250,000 250,000 Bond Grants State Grantsants (Local - lOther - Subtotal 50,000 250,000 - - - - - 250,000 Capital Costs: Design50,000 - Right of of Way Construction 250,000 - - 250,000 Subtotal 50,000 250,000 - - - - - 250,000 1 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1 341 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Project Name: 112th PI SE Water Main Replacement 1 1Project No: wabd30 1Capacity Project: No lAnticipated Year of Completion: 1 2025 1 The 6"cast iron main along 112th PI SE experienced three breaks within 30 days in December 2021 and January 2022.The project will replace approximately 2,715 LF of 4" and 6"cast iron with 8"ductile iron. Prior Budget Budget Estimate Estimate Estimate Estimate 2023.2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 155,000 1,845,000 2,000,000 Bond Proceeds - - - State Grants - Local - Other - Subtotal - - 155,000 •1,845,000 - - - 2,000,000 Capital Costs: Design - - 155,000 - - 155,000 Right of Way - Construction - - 1,845,000 - - 1,845,000 Subtotal - - 155,000 1,845,000 - - - 2,000,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: Academy Pump Station#1 Pump Replacement 1Project No: cp1916 1Capacity Project: Yes lAnticipated Year of Completion: 1 2023 The pump station is reaching the end of its useful life.The project will construct a new pump station with 4 pumps to meet peak demands and fire flow requirements.Pump station#1 will be removed and pump station#2 will be used for storage after the pumps are removed.Preliminary design found it to be more cost effective to build a new pump station and decommission both existing pump stations.The backup power generator will be replaced. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 609,490 10,000 - - - - - 10,000 Bond Proceeds 3,742,979 - State Grants - Local - Other - Subtotal 4,352,469 10,000 - - - - - 10,000 Capital Costs: Design 665,849 - - - - - - - Right of Way - Construction 3,686,620 10,000 10,000 Subtotal 4,352,469 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: Algona Well 1 Decommissionin lProject No: wabd08 1Capacity Project: Yes lAnticipated Year of Completion: 1 2023 The Algona well has been temporarily abandoned and all related facilities removed.This project will have the well properly decommissioned by a State of Washington- licensed well driller,once the water rights have been transferred to an alternate source. Prior Budget Budget Estimate Estimate Estimate Estimate 2023.2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund - 50,000 50,000 Bond Proceeds - State Grants - - Local - DWSRF Loan - - - Subtotal - 50,000 - - - - - 50,000 Capital Costs: Design - 50,000 50,000 Right of Way - Construction - - Subtotal - 50,000 - - - - - 50,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 342 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Project Name: Auburn Way South-Hemlock Street SE to Poplar Street SE (Project No: CP1622 (Capacity Project: No (Anticipated Year of Completion: 1 2024 Water main improvements constructed in conjunction with Auburn Way South street improvements.Project will replace approximately 2,300 feet of 10"cast iron line with 12" ductile Iron water main. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 66,000 2,176,000 256,000 - - 2,432,000 Bond Proceeds - State Grants - Local - Other - Subtotal 66,000 2,176,000 256,000 - 2,432,000 Capital Costs: Design 66,000 - Right of Way - - Construction 2,176,000 256,000 - - 2,432,000 Subtotal 66,000 2,176,000 256,000 2,432,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: Braunwood Building Roof Replace Project No: wabd34 (Capacity Project: No (Anticipated Year of Completion: 1 2023 The roof on the Braunwood building is the original constructed in 1997.The asphalt shingles will be replaced with a metal roof for longer life. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund - 40,000 - 40,000 Bond Proceeds - - - - State Grants - Local - Other - Subtotal 40,000 - 40,000 Capital Costs: Design - 10,000 10,000 Right of Way - Construction - 30,000 - 30,000 Subtotal 40,000 - 40,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: C St SW Preservation Project No: cp2123 1Capacity Project: NO Anticipated Year of Completion: 1 2023 Along with the street reconstruction and other utility improvements,replace approximately 300 LF of 8"cast ion pipe with 12"ductile iron pipe and replace 560 LF of 16"cast iron pipe with 16"ductile iron pipe,along with valves fire hydrants and services. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 455,000 900,000 900,000 Bond Proceeds - State Grants - Local - Other - Subtotal 455,000 900,000 - - - - - 900,000 Capital Costs: Design 75,000 - Right of Way - Construction 380,000 900,000 900,000 Subtotal 455,000 900,000 - - - - - 900,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 343 To Table of Contents I 2023-2024 Biennial Budget Section VII: Capital Planning 1Project Name: Cascade Water Alliance Water Purchase 1 JProject No: cp1914 (Capacity Project: YES Anticipated Year of Completion: 1 Beyond 2028 1 Financing of System Development Charges for the right to purchase water from Tacoma Public Utilities through the Second Supply Pipeline to meet future projected demand, based on agreements with Cascade Water Alliance. Council approved the agreements for permanent and reserve wholesale supply in September 2013.A new agreement with Tacoma was executed in 2014.Budget reflects purchase of permanent supply-payments of$934,810 will continue from 2023 through 2029. Reserve supply will not be purchased and is not included. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: 3 Years 2023 2024 2025 2026 2027 2028 Total Water Fund 2,122,201 934,810 934,810 934,810 934,810 934,810 934,810 5,608,860 Bond Proceeds - State Grants - Local - Other - Subtotal 2,122,201 934,810 934,810 934,810 934,810 934,810 934,810 5,608,860 Capital Costs: Design - Water Supply Purchase 2,122,201 934,810 934,810 934,810 934,810 934,810 934,810 5,608,860 Construction - Subtotal 2,122,201 934,810 934,810 934,810 934,810 934,810 934,810 5,608,860 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: Coal Creek Springs Rehabilitation 1 JProject No: cp2209 (Capacity Project: YES JAnticipated Year of Completion. 1 Beyond 2028 1 Rehabilitation of the Coal Creek Springs middle collector will improve capacity of the springs resulting in greater utilization of the water right. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 50,000 450,000 1.125,509 2,873,424 888,026 5,336,959 Bond Proceeds - - State - Local - Other - 50,000 450,000 - - 1,125,509 2,873,424 888,026 5,336,959 Capital Costs: Design 50,000 450,000 500,000 950,000 Right of Way - Construction - 625,509 2,873,424 888,026 4,386,959 Subtotal 50,000 450,000 - - 1,125,509 2,873,424 888,026 5,336,959 Anticipated Impact on Future Operating Budgets(,annual Maintenance Cost): $0 1Project Name: Coal Creek Springs Transmission Main Replacement 1 JProject No' cp1603 (Capacity Project: NO Anticipated Year of Completion: 1 2023 1 The facilities evaluation study conducted in 2013-2014 found a suspected leak on the 24"steel transmission main crossing the White River This project plans to provide for full replacement of the transmission main suspended from a pedestrian bridge to be constructed across the White River.Parks Department will participate in the project by providing funding from grants for the trail connections to the bridge.This option eliminates the deep blow-off and allows more flexibility for expansion. A future project would rehabilitate the existing transmission main for redundancy. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 593,520 - Bond Proceeds - State Grants - DWSRF Loan 1,000,000 3,000,000 3,000,000 Other - Subtotal 1,593,520 3,000,000 - - - - - 3,000,000 Capital Costs: Design 980,292 - Right of Way - Construction 613,228 3,000,000 3,000,000 Subtotal 1,593,520 3,000,000 - - - - - 3,000,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 344 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 'Project Name: Comprehensive Water Plan IProlect No. cp2134 (Capacity Project: NO 'Anticipated Year of Completion. I 2024 Update the Comprehensive Water Plan as required by Washington Department of Health(DOH)by May 2022.DOH changed WAC to require a 10-year planning period which is an increase from the 6-year period.Current plan(2015)was approved before the code change,but was written to include the 10-year period in anticipation of the revised code.In August 2021,submitted update letter to DOH requesting extension of approved plan.The letter included a report of the demand forecast compared to actual demand,and report of the capital improvement plan.If the extension is approved, next complete plan will be due in 2025.However,the water plan will need to be updated in conjunction with the City's Comprehensive Plan due in 2024. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 385,000 251,000 20,000 271,000 Bond Proceeds - State Grants - DWSRF Loan - Other - Subtotal 385,000 251,000 20,000 - - - - 271,000 Capital Costs: Design 385,000 251,000 20,000 271,000 Right of Way - Construction - Subtotal 385,000 251,000 20,000 - - 271,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 (Project Name: D St SE and 23rd Street SE Storm Improvements 'Project No: cp2125 (Capacity Project: NO (Anticipated Year of Completion: I 2023 Along with the storm drainage and other facility improvements,replace approximately 2,765 LF of 6"and 8"cast iron pipe with 8"ductile iron pipe,replace 380 LF of 12"cast iron pipe with ductile iron pipe,and install 335 LF of 8"ductile iron pipe,along with valves,fire hydrants,and service. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 140,000 1,540,000 1,540,000 Bond Proceeds - State Grants - Local - Other - Subtotal 140,000 1,540,000 - - - - - 1,540,000 Capital Costs: Design 140.000 - - Right of Way - Construction 1.540,000 1,540,000 Subtotal 140,000 1,540,000 - - - - - 1,540,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 'Project Name: Deduct Meter Replacement Program,Phases 1 through 3 1 IProlect No: cp1917,cp2001,cp2115 (Capacity Project NO 'Anticipated Year of Completion. I 2023 Approximately 200 non-single family irrigation meters within the water system are connected to the customer's supply line on the customer side of the domestic meter, instead of being directly connected to the water main. Since sewer charges for non-single family customers are based on the domestic water meter reading and irrigation water does not use the sewer system,customers ask to have the irrigation use deducted from their overall domestic use for sewer billing purposes. Thus,irrigation meters installed after the domestic meter are referred to as"deduct meters". To improve the billing process,increase staff efficiencies and eliminate manual calculations in the billing process this protect will re-install the irrigation meters to directly connect to the main.Deduct meters will be converted to irrigation meters to more equitably bill water usage. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 258,154 10,000 10,000 Bond Proceeds 1,376,000 - State Grants - Local - Other - Subtotal 1,634,154 10,000 - - - - - 10,000 Capital Costs: Design 60,729 - Right of Way - Construction 1,573,425 10,000 10,000 Subtotal 1,634,154 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 345 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Project Name: Fulmer Treatment Facility VFD Replacements 1 lProject No:wabd35 lCapacity Project: NO lAnticipated Year of Completion: I 2023 The variable frequency drive(VFD)for pumps 1 and 2 at Fulmer Corrosion Control Treatment Facility (CCTF)were installed in 2002.They are at the end of their useful life and require replacement as repair parts are no longer available. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 175,000 175,000 Federal Grants - State Grants - Local - Other - Subtotal 175,000 - 175,000 Capital Costs: Design 15,000 15,000 Right of Way - Construction 160,000 160,000 Subtotal • 175,000 - - 175,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: Garden Avenue Realignment lProject No: cp2022 lCapacity Project: NO lAnticipated Year of Completion: I 2023 This project will construct water improvements as part of the Garden Avenue Realignment transportation project.The improvements include installation of 1,000 feet of 12" transmission main from the 20"existing main in 8th St NE along Garden Avenue to the location of a future new booster pump station site on property to be purchased on 102nd Ave SE,and then back to 8th St NE. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 157,400 450,000 450,000 Bond Proceeds - State Grants - Local - Other - Subtotal 157,400 450,000 - - - - - 450,000 Capital Costs: Design I 157,400 - Right of Way - Construction 450,000 450,000 Subtotal 157,400 450,000 - - - - - 450,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: Intertie Booster Pump Station Generator Pigtail lProject No: wabd36 lCapacity Project: NO lAnticipated Year of Completion: I 2023 Water main improvements in coordination with the Local Street Preservation Program and general arterial street improvements. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 75,000 75,000 Bond Proceeds - State Grants - Local - Other - Subtotal - 75,000 - - - - - 75,000 Capital Costs: Design 10,000 10,000 Right of Way - Construction 65,000 65,000 Subtotal - 75,000 - - - - - 75,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 346 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Project Name: Lead Service Line Replacement 1 1Project No: cp1922 1Capacity Project: YES Anticipated Year of Completion: 1 Beyond 2028 1 The City has approximately 1,000 service lines with a lead goose-neck connection at the main.State and Federal agencies are planning a 15 year period for utilities to remove all lead service lines.This project will remove lead service lines and construct associated roadway restoration throughout the City.Any additional lead service lines that are not removed and replaced with this project will be replaced as part of future rehabilitation and replacement projects. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 557,532 10,000 10,000 Bond Proceeds 2,250,000 - State Grants - Local - DWSRF Loan 5,807,532 - Subtotal 10,000 Capital Costs: Design 871,073 - Right of Way - Construction 4,936,459 10,000 10,000 Subtotal 5,807,532 10,000 - - 10,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: M Street NE Widening 1Project No: cp2210 1Capacity Project: NO lAnticipated Year of Completion: 1 2025 Water main improvements constructed in conjunction with streets project:M ST NE widening(E Main to 4th St NE).Work includes replacing 26 services,connecting to existing 12"ductile main,and abandoning 6"cast main in place. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 12,000 25,000 500,000 525,000 Bond Proceeds - State Grants - Local - Other - Subtotal 12,000 25,000 500,000 - - 525,000 Capital Costs: Design 12,000 25,000 - - 25,000 Right of Way - Construction - 500,000 - 500,000 Subtotal 12,000 25,000 - 500,000 525,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: On-Site Chlorine Generation Systems(OSEC)at Wells 1 and 4 1 1Project No: wabd35 1Capacity Project' NO lAnticipated Year of Completion' 1 2024 1 The existing liquid chlorine(sodium hypochlorite)used at Wells 1 and 4 degrades during low winter demand periods when the volume used is much lower and product turnover is decreased.This results in more chemical used to achieve the same chlorine dose,which is not cost effective.On-site generation at both wells would enable operations to produce the volume of chlorine needed,resulting in less waste.The systems would be sized to meet peak summer demands while providing flexability during winter months.Overall installation and operations costs will be further evaluated with the comprehensive water system plan update in 2022-2023. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 275.000 275,000 Bond Proceeds - State Grants - Local - Other - Subtotal - - 275,000 - - - - 275,000 Capital Costs: Design 25,000 25,000 Right of Way - Construction 250,000 250,000 Subtotal - - 275,000 - - •- •- 275,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 347 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 1Project Name: R Street SE Improvements lProject No: cp2116 lCapacity Project: NO lAnticipated Year of Completion: I 2024 Along with the street reconstruction and other utility improvements,replace approximately 2,830 LF of 8"cast iron pipe with 12"ductile iron pipe,along with valves,fire hydrants,and services. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 70,000 60,000 1,000,000 1,060,000 Bond Proceeds - State Grants - Local - Other - Subtotal 70,000 60,000 1,000,000 - - - - 1,060,000 Capital Costs: Design 70,000 60,000 60,000 Right of Way - Construction 1,000,000 1,000,000 Subtotal 70,000 60,000 1,000,000 - - - - 1,060,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: Reservoir 2 Valves lProject No: wabdl2 lCapacity Project: NO lAnticipated Year of Completion: I 2022 This project will replace the existing 20"supply valve with a seismic control valve,and replace the 12"drain valve at Reservoir 2.Both valves will be installed in a vault.This project was identified as a maintenance issue due to limited access to the valves.The addition of a seismic control will improve the resiliency of the distribution system. Prior i Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 240,000 760,000 760,000 Bond Proceeds - State Grants - Local - Other - Subtotal 240,000 760,000 - - - - - 760,000 Capital Costs: Design 240,000 - Right of Way - Construction 760,000 760,000 Subtotal 240,000 760,000 - - - - - 760,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: Reservoir Repair and Replacements IProiect No:wabdl2 lCapacity Project: NO Anticipated Year of Completion: I Beyond 2028 General reservoir maintenance and minor improvements. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 62,000 64,000 66,000 68,000 70,000 72,000 74,000 414,000 Bond Proceeds - State Grants - Local - Other - Subtotal 62,000 64,000 66,000 68,000 70,000 72,000 74,000 414,000 Capital Costs: Design - Right of Way - Construction 62,000 64,000 66,000 68,000 70,000 72,000 74,000 414,000 Subtotal 62,000 64,000 66,000 68,000 70,000 72,000 74,000 414,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 348 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 1Project Name: Reservoirs 4 and 8 Seismic Rehabilitation 1 (Project No: cp2219 (Capacity Project: NO (Anticipated Year of Completion: I 2023 Install seismic control valves on outlet piping of Reservoirs 4A,4B,8A,and 8B. Prior Budget Budget Estimate Estimate Estimate Estimate 2023.2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 100,000 106,969 106,969 Bond Proceeds - Federal Grants 300,000 1,148,781 1,148,781 Local - Other - Subtotal 400,000 1,255,750 - - - - 1,255,750 Capital Costs: Design 400,000 - Right of Way - Construction 1,255,750 - - - - - 1,255,750 Subtotal 400,000 1,255,750 - 1,255,750 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: Street Utility Improvements (Project No: wabd0l (Capacity Project: NO (Anticipated Year of Completion: I Beyond 2028 Water main improvements in coordination with the street preservation and improvment projects. Prior Budget Budget Estimate Estimate Estimate Estimate 2023.2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 200,000 1,300,000 1,350,000 1,380,000 1,425,000 1,475,000 6,930,000 Bond Proceeds - Federal Grants - Local - Other - Subtotal 200,000 1,300,000 1,350,000 1,380,000 1,425,000 1,475,000 6,930,000 Capital Costs: Design - Right of Way - Construction 1,300,000 1,350,000 1,380,000 1,425,000 1,475,000 6,930,000 Subtotal 1,300,000 1,350,000 1,380,000 1,425,000 1,475,000 6,930,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: Water Repair&Replacements (Project No: wabd0l (Capacity Project: NO (Anticipated Year of Completion: I Beyond 2028 Program to fund distribution system repair and replacement projects required for meeting peak demands and reducing system losses. Projects will be coordinated with the streets and other utility projects. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 325,000 1,100,000 345,000 1,200,000 370,000 3,340,000 Bond Proceeds 100,000 - Federal Grants - Local - Other - Subtotal 100,000 - 325,000 1,100,000 345,000 1,200,000 370,000 3,340,000 Capital Costs: Design 100.000 325.000 345,000 370,000 1,040,000 Right of Way - Construction 1,100,000 1,200,000 2,300,000 Subtotal 100,000 - 325,000 1,100,000 345,000 1,200,000 370,000 3,340,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 349 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 1Project Name: Water Resources Protection Pro-ram(Wellhead Protection) (Project No: wabd23 Capacity Project: NO (Anticipated Year of Completion: I Beyond 2028 Annual funding for implementing strategies identified in the Wellhead Protection Plan. Although some tasks will be performed as part of the water operations budget,other tasks will require consultants with expertise in review and investigation of contaminant sites and other environmental databases,development of spill response plans,and leaking underground storage tanks. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 30,000 30,000 35,000 35,000 40,000 40.000 210,000 Bond Proceeds - Federal Grants - Local - Other - Subtotal - 30,000 30,000 35,000 35,000 40,000 40,000 210,000 Capital Costs: Design - Right of Way - Construction 30,000 30,000 35,000 35,000 40,000 40,000 210,000 Subtotal - 30,000 30,000 35,000 35,000 40,000 40,000 210,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: Water Trench Patches Program (Project No: wabd28 (Capacity Project: NO lAnticipated Year of Completion: I Beyond 2028 This program provides annual funding for roadway restoration of trench patches from water leak repair and water service installation that are beyond the scope of work done by maintenance staff. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 155,000 160,000 165,000 170,000 175.000 180.000 185,000 1,035,000 Bond Proceeds - Federal Grants - Local - Other - Subtotal 155,000 160,000 165,000 170,000 175,000 180,000 185,000 1,035,000 Capital Costs: Design - Right of Way - Construction 155,000 160,000 165,000 170,000 175,000 180,000 185,000 1,035,000 Subtotal 155,000 160,000 165,000 170,000 175,000 180,000 185,000 1,035,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: Well 4 Electrical Improvements (Project No: wabd37 (Capacity Project: NO (Anticipated Year of Completion: I Beyond 2028 CP2021(Well 4 Facility Improvements)identified electrical improvements outside the scope of the project that would be beneficial for the well.The well is over 40 years old and much of the electrical equipment is original.Upgrades to the electrical system will improve the overall efficiency of the facility. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 200,000 850,000 1,050,000 Bond Proceeds - Federal Grants - Local - Other - Subtotal - - 200,000 850,000 - - - 1,050,000 Capital Costs: Design 200,000 200,000 Right of Way - Construction 850,000 850,000 Subtotal - - 200,000 850,000 - - - 1,050,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 350 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning (Project Name: Well 4 Facility Improvements (Project No: cp2021 (Capacity Project: NO (Anticipated Year of Completion: I 2023 This project was identified in the Facilities Evaluation Study.The project will include a comprehensive investigation and evaluation of the well operation.Findings from the evaluation will likely result in replacing the generator with a larger unit,possibly replacing the motor soft starter with a variable frequency drive(VFD),and replacing aging control valves,gate valves,and air relief system. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 986,000 20,000 20,000 Bond Proceeds - Federal Grants - Local - Other - Subtotal 986,000 20,000 - - - 20,000 Capital Costs: Design 177,347 - Right of Way - Construction 808,653 20,000 20,000 Subtotal 986,000 20,000 - 20,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: West Hill Springs Transmission Main Replacement (Project No: wabd3l (Capacity Project: NO (Anticipated Year of Completion: I 2025 The 2020 pipeline assessment indicated the existing cast iron transmission main is in poor condition.The main has experienced 2 breaks in the past.The project will replace approximately 1,250 LF of 10"cast iron with 12"ductile iron. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 250,000 850,000 1,100,000 Bond Proceeds - Federal Grants - Local - Other - Subtotal - 250,000 850,000 - - - I - 1,100,000 Capital Costs: Design 250,000 250,000 Right of Way - Construction 850,000 850,000 Subtotal - 250,000 850,000 - - - - 1,100,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: West Hill Springs Water Quality Improvements (Project No: wabd38 (Capacity Project: NO Anticipated Year of Completion: I 2024 The aging chlorination building at West Hill Springs will be replaced and a new liquid chlorination system will be installed.Additionally,aeration to adjust pH will be required. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 250,000 750,000 1,000,000 Bond Proceeds - Federal Grants - Local - Other - Subtotal - - 250,000 750,000 - - - 1,000,000 Capital Costs: Design 250,000 250,000 Right of Way - Construction 750,000 750,000 Subtotal - 750,000 - •- 1,000,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 351 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning TOTAL CAPITAL COSTS and FUN)ING SOURCES-WATER 1 Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 ,Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Water Fund 8,389,297 8,892,779 6,176,810 7,602,810 4,065,319 6,725,234 3,966,836 37,429,788 Bond Proceeds 7,668,979 - - - - - - - Federal Grants 300,000 1,148,781 - - - - - 1,148,781 State Grants - - - - - - - - Local - - - - - - - - DWSRF Loan 6,807,532 3,000,000 - - - - - 3,000,000 Other - - - - - - - - Total 23,165,808 13,041,560 6,176,810 7,602,810 4,065,319 6,725,234 3,966,836 41,578,569 Capital Costs: Design 4,588,338 1,196,000 975,000 - 845,000 - 370,000 3,386,000 Water Supply Purchase 2,122,201 934,810 934,810 934,810 934,810 934,810 934,810 5,608,860 Right of Way - - - - - - - - Construction 13,447,737 10,910,750 4,267,000 6,668,000 2,285,509 5,790,424 2,662,026 32,583,709 Total 20,158,276 13,041,560 6,176,810 7,602,810 4,065,319 6,725,234 3,966,836 41,578,569 352 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Water Utility Projects ■2023 02024 2023 12024 Revenue Sources Working Capital Federal Grants Grants DWSRF Loan $0 $2 $4 $6 $8 $10 Millions Water Utility Projects Projected Capital Expenditures $15 $12 0, $9 $6 $3 $0 2023 2024 2025 2026 2027 2028 353 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Sanitary Sewer Utility Projects 2023-2024 fr n�Iy �,ri I 4 — . li I -.y3*HST w Cry > x < 3 N r r \:,.. ,„,, JI Z el r, 13I6THST 9V C U A RTH ST NE SE 320TH ST * i CL5f 1 _ I LI oil I — _ Ay I i S 33_ RD ST SE i 7 II $� T L1R.lCx TAMP,- Q I —I r.., �JI 11 — -- .eP., 0 0275 055 I1 Al Meter Pump Station l3NeMlltatlpn 9lRptacemem [Iry of Auburn Miles 1,1M Se SE Pheeryng Ps.ks 8,2914122 Cm w 4, r stop 10 MS 17— info—Cl w ST a.l3N ST Ste Imp mvemmts Nhim Features y anePomation�ent moorgerereire s.maugavn onlyanea®s.ml ne®tsu.erem men, pu w.::'=ceabaa.-eapsd i•.e CM9uIHwpum mekw�tpwarrpnfy u[n Ib attp y 354 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Sanitary Sewer Projects Eleven capital projects totaling $5,992,500 are budgeted for 2023 and seven capital projects totaling $1,344,000 are budgeted for 2024. The significant projects include the following: • The Rainier Ridge Pump Station Rehabilitation & Replacement project ($3,85.8,000 in 2023) initial phase will examine the alternative of rehabilitating the station, replacing major component, or replacing the entire station. The proposed funding anticipates a complete replacement and will be adjusted pending the alternatives analysis. (See Map—"A") • The M Street NE Widening project ($20,000 in 2023 and $200,000 in 2024) will replace approximately 300 linear feet of sewer line in conjunction with street improvements. (See Map—"B") • The D St SE & 23rd St SE Storm Improvements project ($200,000 in 2023) replaces approximately 320 linear feet of 8" clay pipe sewer line with 8" PVC as well as replacing seven side sewers connected to that line. (See Map— "C") • The Sanitary Sewer Repair& Replacement/System Improvement program ($1,353,000 in both 2023 and $321,000 in 2024) will repair and replace broken sewer mains and other facilities identified through television inspection and routine cleaning. is kp e 6• s«r kc , a.c y si d ° 4 Js^ ram` rry .fen 5 101 Sewer repair and replacement program Brick sewer manhole replaced as part of the 2nd Street SE Preservation project 355 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 2023-2024 Sewer Fund Projects 2023 2024 Title Project# Budget Budget Page 2nd Street SE Preservation cp2003 10,000 - 357 2024 Comprehensive Sewer Plan Update cp2135 180,000 20,000 357 4th Street SE Preservation cp2102 10,000 - 357 D St SE&23rd St SE Storm Improvements cp2125 200,000 - 358 Garden Avenue Re-alignment cp2022 71,500 - 358 Inflow and Infiltration Study sebdl l - 184,000 358 M Street NE Widening cp2210 20,000 200,000 359 Manhole Ring and Cover Replacement sebd04 83,000 86,000 359 Rainier Ridge Pump Station Rehabilitation/Replacement cp2009 3,858,000 - 359 Regional Growth Center Access Improvements cp2110 150,000 - 360 Sanitary Sewer Repair&Replacement/System Imp. Program sebd0l 1,353,000 321,000 360 Sewer Pump Station Replacement/Improvement Program sebd05 - 273,000 360 Street Utility Improvements sebd02 57,000 260,000 361 Total Sewer Fund Projects 5,992,500 1,344,000 356 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning (Project Name: 2nd Street SE Preservation (Project No. cp2003 (Capacity Project: NO 'Anticipated Year of Completion.( 2023 This project replaces approximately 450 LF of 8"concrete sewer line with 8"PVC and replaces 2 manholes as part of a street reconstruction project for 2nd Street SE between A Street SE and Auburn Way South Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Sewer Fund 233,960 10,000 10,000 Federal - State - Local - REET - Other - Subtotal 233,960 10,000 - - - - - 10,000 Capital Costs: Design 13,960 5,000 5,000 Right of Way - Construction 220,000 5,000 5,000 Subtotal 233,960 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 (Project Name: 2024 Comprehensive Sewer Plan Update (Project No: cp2135 'Capacity Project: NO 'Anticipated Year of Completion:( 2024 This project is a continuation of the 2019 Sewer R&R project(CP1805),and proposes to complete the design and construction of the repairs not completed during the construction phase of that project and to add three new sites. This project plans to replace a total of approximately 2,585 linear feet of 8"-10"diameter sewer line at 9 separate sites,and to complete 10 spot repairs. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Sewer Fund 180,000 180,000 20,000 200,000 Federal - State - Local - REET - Other - Subtotal 180,000 180,000 20,000 - - - - 200,000 Capital Costs: Design 180,000 180,000 20,000 200,000 Right of Way - Construction - Subtotal 180,000 180,000 20,000 - - - - 200,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 (Project Name: 4th Street SE Preservation Project No. cp2102 ICaPacity Project: NO IAnticiPated Year of Completion. 2023 Along with the street reconstruction and other utility improvements,replace approximately 950 feet of 8"and 150 feet of 21"diameter sanitary sewer mains as well as provide new side sewers to each parcel served by those mains Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Sewer Fund 616.000 10,000 10,000 Federal - State - Local - REET - Other - Subtotal 616,000 10,000 - - - - - 10,000 Capital Costs: Design 102,000 5,000 5,000 Right of Way - Construction 514,000 5,000 5,000 Subtotal 616,000 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 357 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 1Project Name: D St SE&23rd St SE Storm Improvements 1 IProlect No: cp2125 ICapacity Project: NO 'Anticipated Year of Completion:I 2023 Along with the storm drainage and other facility improvements,replace approximately 320 LF of 8"clay pipe along K Street SE in its existing alignment with new 8" PVC.as well as replacing seven side sewers within the right of way that are connected to that line. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Sewer Fund 25,000 200,000 200,000 Federal - State - Local - REET - Other - Subtotal 25,000 200,000 - - 200,000 Capital Costs: Design 25,000 9,000 9,000 Right of Way - Construction 191,000 191,000 Subtotal 25,000 200,000 - - 200,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: Garden Avenue Re-alignment Project No. cp2022 (Capacity Project: NO 'Anticipated Year of Completion 2023 Along with the extension of the road between Garden Avenue and 104th Ave SE,extend the existing sewer line in the new east/west roadway from the existing manhole to Garden Avenue(approx..220 feet of 8"PVC pipe). Install three side sewer stubs to the properties north and south of the new road extension and to the property adjacent to the new manhole. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Sewer Fund 23,500 71,500 71,500 Federal - State - Local - REET - Other - Subtotal 23,500 71,500 - - - - - 71,500 Capital Costs: Design 23,000 10,000 10,000 Right of Way - Construction 61,500 61,500 Subtotal 23,000 71,500 - - - - - 71,500 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: Inflow and Infiltration Study 1 IProlect No• sebdl l (Capacity Protect: NO 'Anticipated Year of Completion 2024 This project will assess portions of the City Sewer Service Area for infiltration/inflow(I/I)values. Excessive localized I/I can be an indicator of poor sewer main and side sewer conditions and could contribute to capacity issues in the future. This project will monitor flow in the collection system over several years.This data will then be used to help identify repair and replacement needs,identify areas for further study,calibration of the City's hydraulic model,and for the I/I assessment portion of the update to the Comprehensive Sewer Plan,currently underway. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Sewer Fund 125,000 184,000 184,000 Federal - State - Local - REET - Other - Subtotal 125,000 - 184,000 - - - - 184,000 Capital Costs: Design 125,000 184,000 184,000 Right of Way - Construction - Subtotal 125,000 - 184,000 - - - - 184,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 358 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 'Project Name: M Street NE Widening 'Project No cp2210 (Capacity Project: NO 'Anticipated Year of Completion' 2024 Replace approximately 170 LF of 12"and 20 LF of 8"vitrified clay sewer line in M St NE between Main Street and 1st St NE and replace approximately 100 LF of 8" PVC between 2nd and 3rd Street NE to repair a belly at the downstream end of the pipe in conjunction with street improvements. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Sewer Fund 12,000 20,000 200,000 220,000 Federal - State - Local - Other - Subtotal 12,000 20,000 200,000 - - - - 220,000 Capital Costs: Design 12,000 20,000 20,000 Right of Way - Construction - 200,000 200,000 Subtotal 12,000 20,000 200,000 - - - 220,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): This protect could decrease the future operating budget by reducing the need for staff to respond to loose manholes or lids. 'Project Name: Manhole Ring and Cover Replacement (Project No: sebd04 (Capacity Project: NO 'Anticipated Year of Completion:' Beyond 2028 As manholes and roads age and their condition deteriorates,access covers and the rings in which they sit can become loose and/or misaligned,and can become a potential road hazard requiring maintenance staff attention and increasing the City's liability. This annual project will replace approximately 50 sewer manhole rings and covers to maintain access to the sewer system and to decrease the likelihood of the manholes becoming road hazards. In some years,this replacement will be as a stand-alone project,and in some years many of these replacements will be in conjunction with other City capital projects. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Sewer Fund 80,000 83,000 86,000 89,000 92.000 95,000 98,000 543,000 Federal - State - Local - REET - Other - Subtotal 80,000 83,000 86,000 89,000 92,000 95,000 98,000 543,000 Capital Costs: Design 8,000 8,000 9,000 9,000 9.000 10,000 10,000 55,000 Right of Way - Construction 72,000 75,000 77,000 80,000 83,000 85,000 88,000 488,000 Subtotal 80,000 83,000 86,000 89,000 92,000 95,000 98,000 543,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 'Project Name: Rainier Ridge Pump Station Rehabilitation/Replacement I 'Project No: cp2009 'Capacity Project: NO 'Anticipated Year of Completion:' 2023 I The Rainer Ridge Pump Station was constructed in 1980. Most of the property within its tributary basin has been fully developed,and the station has very little excess capacity. As such,there is a very short response time in the event of a pump failure,especially during peak use. Additionally,the PVC force main has had several breaks,and should be replaced. The initial phase of this project is examining the alternatives of rehabilitating the station,replacing major components,or replacing/relocating the entire station.Funding for this project was derived from the Sewer Pump Station Replacement/Improvement program(sebd05). Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Sewer Fund 992,000 3,858,000 3,858,000 Federal - State - Local - REET - Other - Subtotal 992,000 3,858,000 - - - - - 3,858,000 Capital Costs: Design 792,000 250,000 250,000 Right of Way - Construction 200,000 3,608,000 3,608,000 Subtotal 992,000 3,858,000 - - - - - 3,858,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 359 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 1Project Name: Regional Growth Center Access Improvements (Project No: cpc2110 (Capacity Project: NO 'Anticipated Year of Completion:I 2023 Along with the Intersection and other facility improvements,replace 200 LF of 8"concrete sewer with 8"PVC pipe in 3rd St NE between B St NE and Auburn Ave N. 1 Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 'Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total 1SewerFund 15,000 150,000 150,000 jFederal - State _ Local IREET - JOther - Subtotal _ 15,000 150,000 _ _ 150,000 Capital Costs: 1Design 15.000 6,000 6,000 1 Right of Way - 1 1Construction 200,000 144,000 144,000 Subtotal 215,000 150,000 - - - - - 150,000 1 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1 Project Name: Sanitary Sewer Repair&Replacement/System Improvements Program 1 JProject No. sebd0l (Capacity Project: NO Anticipated Year of Completion.( Beyond 2028 Repair and replace(R&R)broken sewer mains and other facilities. These lines will be identified through television inspection and routine cleaning. This program includes funding for R&R projects which have not yet been identified as a separate R&R project or are not associated with transportation projects.Anticipated projects include bi-annual,stand-alone,repair and replacement projects for sewer lines which are broken,misaligned,"bellied"or otherwise require an inordinate amount of maintenance effort or present a risk of backup or trench failure,and facilities which generate consistent odor complaints. For efficiency and cost savings,sewer R&R may be combined with other public facility improvements. Additionally,system improvements which enhance the ability to maintain service are included here Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Sewer Fund 300,000 1,353,000 321,000 1,663,000 344,000 1,782,000 369,000 5,832,000 Federal - State - Local - Other - Subtotal 300,000 1,353,000 321,000 1,663,000 344,000 1,782,000 369,000 5,832,000 Capital Costs: Design 250,000 130,000 268,000 166,000 287,000 178,000 307,000 1,336,000 Right of Way 20,000 21,000 23,000 25,000 69,000 Construction 30,000 1,223,000 32,000 1,497,000 34,000 1,604,000 37,000 4,427,000 Subtotal 300,000 1,353,000 321,000 1,663,000 344,000 1,782,000 369,000 5,832,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): This should decrease the operating budget by correcting the problems that require operation staffs attention. 1Project Name: Sewer Pump Station Replacement/Improvement Program 1 JProject No: sebd05 (Capacity Project: NO JAnticipated Year of Completion:( 2026 1 The Sewer Utility's infrastructure currently consists of 17 public sewer pump stations that range in age from 2 to over 50 years old. As those stations age,and utility operations change,considerations such as station condition,component condition,capacity,reliability,and safety suggest that stations be upgraded,rehabilitated, and replaced. This program fund will provide fundin Ito meet those reeds through 2026. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Sewer Fund 273,000 582,000 3,328,000 4,183,000 Federal - State - Local - Other - Subtotal - - 273,000 582,000 3,328,000 - - 4,183,000 Capital Costs: _ Design 273,000 582,000 266,000 1,121,000 JRight of Way - 'Construction 3,062,000 3,062,000 Subtotal - - 273,000 582,000 3,328,000 - - 4,183,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): This should decrease the operating budget by correcting the problems that require operation staffs attention. 360 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 'Project Name: Street Utility Improvements Project No sebd02 'Capacity Project NO 'Anticipated Year of Completion I Beyond 2028 Sewer system repair and replacements in coordination with transportation projects. Comprehensive Plan Project#2 Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: 3 Years 2023 2024 2025 2026 2027 2028 Total 'Sewer Fund 90,000 57,000 260,000 270,000 280,000 290,000 300,000 1,457,000 'Federal - 'State - Local REET Other - Subtotal 90,000 57,000 260,000 270,000 280,000 290,000 300,000 1,457,000 Capital Costs: Design 14,000 8,000 39,000 40,000 42,000 43,000 45,000 217,000 Right of Way - Construction 76,000 49,000 221,000 230,000 238,000 247,000 255,000 1,240,000 Subtotal 90,000 57,000 260,000 270,000 280,000 290,000 300,000 1,457,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 'TOTAL CAPITAL COSTS and FUN)ING SOURCE:-SEWER I Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total 'Sewer Fund 2,692,460 5,992,500 1,344,000 2,604,000 4,044,000 2,167,000 767,000 16,918,5001 Federal _ - State - - - 'Local - - - - - - - - I OEET - - - - - - - Other - - - - - - - Total 2,692,460 5,992,500 1,344,000 2,604,000 4,044,000 2,167,000 767,000 16,918,500 Capital Costs: 'Design 1,559,960 631,000 793,000 797,000 604,000 231,000 362,000 3,418,000 I 'Right of Way 20,000 - 21,000 - 23,000 - 25,000 69,000' 'Construction 1,312,000 5,361,500 530,000 1,807,000 3,417,000 1,936,000 380,000 13,431,500 I Total 2,891,960 5,992,500 1,344,000 2,604,000 4,044,000 2,167,000 767,000 16,918,500 361 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Sanitary Sewer Projects 2023/2024 Revenue Sources o2023 ❑2024 Working Capital I $0 $1 $2 $3 $4 $5 $6 $7 Millions Sanitary Sewer Projects Projected Capital Expenditures $7 $6 i\e„..............„..-***--. ................... ............_ $5 C @4 $3 $2 $1 $0 2023 2024 2025 2026 2027 2028 362 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning * CITYOF UBURN WASHINGTON 363 To Table of Contents I 2023-2024 Biennial Budget Section VII: Capital Planning Storm Drainage Utility Projects 2023-2024 7 ,,,„, ,/ • ' 1 — L..._ ) L 167 1 _ -71 tote r.a..ti e , e . t.' , .... . 1 § , ) 'O C ".5 i 5 i I ‘,...., , I i _ 1 / E A 67 / I I R 42] 291 Hsi sE \ 1 11.°Stit Ea t,-5' 1 Ij e.i, ,i, iii It / stit.0 or. 1 \ Ii'' .00lotrattott:"'' c.., 6 / '' ---'-.- ... ,i ,s,. I 1 ,, , --i! I __,,_ m.,. I e" a I ,—. -..... _ * 0 0 275 0 55 1.1 A)D Street SE Storm Improvement City of Auburn - Miles * B)West Main Street Pump Station Upgrade Parks NI. PrInted On 94002023 C)R ST SE Improvements Water Features Informtlon shown Is torgonortil MAW.plJ rp0Oes D)Riverwalk Drive SE Non-Motorized Improvements only anti tioes rot nooessorlly represents.. poor,.or carborephk doto os meg.The GIN olAuDurn milMOS nO warrant,OS tONSOCCUril. 364 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Storm Drainage Projects Sixteen capital projects totaling $6,713,394 are budgeted for 2023 and twelve capital projects totaling $8,065,000 are budgeted for 2024. The most significant projects are as follows: • The D Street SE Storm Improvement project ($2,600,000 in 2023) will install new storm drainage infrastructure to route flows from south to north along the D Street SE corridor to the 21 st Street SE regional infiltration pond. improvements to convey the 25-year flow along D Street SE from a flooding area due to failing dry wells near the intersection of D Street SE and 25th Street SE. (See Map—"A") • The West Main Street Pump Station Upgrade project($850,000 in 2023 and $3,000,000 in 2024)will provide a redundant pump, force main, and outlet to meet level of service goals. (See Map— "B") • The R St SE Improvements project($45,000 in 2023 and $1,200,000 in 2024)will replace approximately 2,800 linear feet storm pipe. The project will also add 152 linear feet of pipe and 8 new catch basins. (See Map— "C") • The Riverwalk Drive SE project ($762,894 in 2023) will construct large diameter storm piping to replace the existing roadside ditch and expand the Riverwalk ponds to accommodate increased capacity. (See Map—"D") Storm drainage improvements as part of the Auburn Way North preservation project. qua IP . .&�I 1 ,4 1 " j sue:_ ' ,.i.'- ;' a9 _.,.a_'" 1 7,, / �. 4,44 WI J • c 1i 'IF P ��+ F ✓ 365 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 2023 -2024 Storm Fund Projects 2023 2024 Title Project# Budget Budget Page 4th Street SE Preservation cp2102 10,000 - 367 Comprehensive Storm Drainage Plan Update sdbdl6 150,000 40,000 367 D Street SE Storm Improvement cp2125 2,600,000 - 367 M Street NE Widening cp2210 50,000 700,000 368 Manhole&Catchbasin Frame and Grate Replacement sdbd2l 80,000 85,000 368 North Airport Area Improvement, Phase 2 cp2118 10,000 - 368 Pipeline Repair&Replacement Program sdbd03 1,300,000 135,000 369 R St SE Improvements cp2116 45,000 1,200,000 369 Regional Growth Center Access cp2110 245,500 - 369 Riverwalk Drive SE Non-Motorized Improvements cp2121 762,894 - 370 S. 314th St. &54th Ave S.Storm Improvements Ph. 1 sdbdl9 125,000 450,000 370 S. 314th St. &54th Ave S. Storm Improvements Ph.2 sdbd22 - 150,000 370 S. 330th St. &46th Pl. S. Storm Improvement cp2018 10,000 - 371 South 316th Sidewalk Improvement sdbd23 50,000 425,000 371 Storm Pipeline Extension Program sdbd24 175,000 520,000 371 Street Utility Improvements sdbd04 250,000 260,000 372 Vegetation Sorting Facility sdbdl2 - 1,100,000 372 West Main Street Pump Station Upgrade sdbdl 1 850,000 3,000,000 372 Total Storm Fund Projects 6,713,394 8,065,000 366 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Project Name: 4th Street SE Preservation 1Project No: cp2102 1Capacity Project: NO lAnticipated Year of Completion: 2023 Along with the street reconstruction and other utility improvements,install 1680 LF existing 8"storm with 12"storm,165 LF of new and replaced 15",205 LF of new 14"DI, 130 LF of new 16"and 23 LF of replaced 30"along 4th St SE from Auburn Way South to L St SE. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Storm Drainage Fund 936,000 10,000 10,000 Bond Proceeds - State - Local - REET - Other - Subtotal 936,000 10,000 - - - - 10,000 Capital Costs: Design 20,000 - - Right of Way - Construction 916,000 10,000 10,000 Subtotal 936,000 10,000 - - - 10,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: Comprehensive Storm Drainage Plan Update 1Project No: cp2136 1Capacity Project: NO lAnticipated Year of Completion: 2024 This project will prepare an update to the City's Storm Drainage Comprehensive Plan to be adopted by City Council as part of the City's overall Comprehensive Plan to be completed by June 2024.City staff will prepare portions of the plan and will engage consultants to complete some of the tasks including hydraulic modeling,financial analysis,and cost estimation. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Storm Drainage Fund 150,000 150,000 40,000 190,000 Bond Proceeds - Federal - State - Local - Other - Subtotal 150,000 150,000 40,000 - - - - 190,000 Capital Costs: Design 150,000 150,000 40,000 190,000 Right of Way - Construction - Subtotal 150,000 150,000 40,000 - - - - 190,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: D St.SE Storm Improvement 1 (Project No: cp2125 (Capacity Project: NO (Anticipated Year of Completion: 2023 This project will Install new storm drainage infrastructure to route flows from south to north along the D Street SE corridor to the 21st Street SE Regional Infiltration Pond. The main will extend to capture drainage from 25th St.SE,26th St.SE and 27th St.SE eliminating failed drywells and reduce localized flooding at 25th and D St SE.The project will also install new storm drainage infrastructure to route flows from south to north along K St SE to the 21st St.SE Regional Infiltration Pond. The main will extend to capture re-routed flows from 23rd St.SE,which reduces stormwater from a localized flooding area along 23rd St.SE. Replaced and upsized storm main will be installed along 23rd St SE to further reduce the risk of flooding. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 1Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total 1 Storm Drainage Fund 682,000 2,600,000 2,600,000 Bond Proceeds - Federal - State - Local - Other - Subtotal 682,000 2,600,000 - - - - - 2,600,000 Capital Costs: Design 682,000 - Right of Way - Construction 2,600,000 2,600,000 Subtotal 682,000 2,600,000 - - - - - 2,600,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 367 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 1Project Name: M Street NE Widening 1 1Project No: cp2210 1Capacity Project: NO lAnticipated Year of Completion: 2024 1 This project will replace approximately 535 LF of undersized and deteriorated storm drain pipe and install approximately 300 feet of new storm drain pipe with catch basins and manholes The project will be implemented as part of the transportation project:M Street NE Widening from E.Main Street to 4th Street NE Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Storm Drainage Fund 50,000 50,000 700,000 750,000 Bond Proceeds - State - Local - REET - Other - Subtotal 50,000 50,000 700,000 - - - 750,000 Capital Costs: Design 50,000 50,000 50,000 Right of Way - Construction 700,000 700,000 Subtotal 50,000 50,000 700,000 - - - 750,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: Manhole&Catchbasin Frame and Grate Replacement 1 1Project No: sdbd2l 1Capacity Project: NO lAnticipated Year of Completion: Beyond 2028 1 As manholes&catchbasins age and their condition deteriorates,frame and grates can become loose and/or misoriented,or due to age are not meeting standards. This annual project will replace approximately 50 storm manhole and catchbasin frame and grates to maintain access to the storm system and to decrease the likelihood of the manholes becoming road hazards. In some years,this replacement will be as a stand-alone project,and in some years many of these replacements will be in conjunction with other City capital projects. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Storm Drainage Fund 147,000 80,000 85,000 85,000 90,000 90,000 95,000 525,000 Bond Proceeds - Federal - State - Local - Other - Subtotal 147,000 80,000 85,000 85,000 90,000 90,000 95,000 525,000 Capital Costs: Design 16,000 8,000 8,000 8,000 8,000 8,000 8,000 48,000 Right of Way - Construction 131,000 72,000 77,000 77,000 82,000 82,000 87,000 477,000 Subtotal 147,000 80,000 85,000 85,000 90,000 90,000 95,000 525,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: North Airport Storm water Improvement,Phase 2 1 1Project No: cp2118 1Capacity Project: NO lAnticipated Year of Completion: 2023 1 This project will eliminate Pond F and underground Pond G within subsurface chambers. Storm modeling for the north auburn airport area has determined that overall storage capacity is sufficient and will eliminate the existing bird netting and vegetation management for these two ponds. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Storm Drainage Fund 1,660,000 10,000 10,000 Bond Proceeds - Federal - State - Local - Other - Subtotal 1,660,000 10,000 - - - - - 10,000 Capital Costs: Design 194,534 - - Right of Way - Construction 1,465,466 10,000 10,000 Subtotal 1,660,000 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 368 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Project Name: Pipeline Repair&Replacement Program lProject No:sdbd03 lCapacity Project: NO lAnticipated Year of Completion: Beyond 2028 This program provides funding for projects involving replacement of existing infrastructure. These projects support street repairs and other utility replacement programs,requiring coordination. 1 Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 1Funding Sources: 3 Years 2023 2024 2025 2026 2027 2028 Total Storm Drainage Fund 1,031,192 1,300,000 135,000 1,400,000 145,000 1,450,000 155,000 4,585,000 Bond Proceeds - lFederal - State - Local - lOther - Subtotal 1,031,192 1,300,000 135,000 1,400,000 145,000 1,450,000 155,000 4,585,000 Capital Costs: Design 186,521 135,000 145,000 155,000 435,000 Right of Way - Construction 844,671 1,300,000 1,400,000 1,450,000 4,150,000 Subtotal 1,031,192 1,300,000 135,000 1,400,000 145,000 1,450,000 155,000 4,585,000 lAnticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: R St SE Improvements Project No: cp2116 lCapacity Project: NO lAnticipated Year of Completion: 2023 Along with the street reconstruction and other utility improvements,replace approximately 2,800 LF of 8"and 10"concrete pipe with 12" pipe between 28th and 33rd St SE. Add 152 LF of 12"storm pipe and 8 new catch basins between 25th St SE and 28th St SE. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Storm Drainage Fund 70,000 45,000 1,200,000 1,245,000 Bond Proceeds - State - Local - REET - Other - Subtotal 70,000 45,000 1,200,000 - - - - 1,245,000 Capital Costs: Design 70,000 45,000 45,000 Right of Way - Construction 1,200,000 1,200,000 Subtotal 70,000 45,000 1,200,000 - - - - 1,245,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: Regional Growth Center Access lProject No: cp2110 lCapacity Project: NO lAnticipated Year of Completion: 2023 Along with the street reconstruction and other utility improvements,replace approximately 463 LF of existing 8"storm with 12"storm along Auburn Ave and 3rd St NE alignments Also install approximately 80 LF new 12"storm in this area for local inflow. Install approximately 200 LF new 12"storm in 4th St NE between Auburn Way North and Auburn Ave for local inflow. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Storm Drainage Fund 66,300 245,500 245,500 Bond Proceeds - State - Local - REET - Other - Subtotal 66,300 245,500 - - - - - 245,500 Capital Costs: Design 36,229 - Right of Way - Construction 245,500 245,500 Subtotal 36,229 245,500 - - - - - 245,500 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 369 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Project Name: Riverwalk Drive SE Non-Motorized Improvements 1 1Project No: cp2121 1Capacity Project: NO Anticipated Year of Completion: 2023 1 This project will construct large diameter storm piping to replace the existing roadside ditch,and expand the Riverwalk ponds to accommodate increased capacity due to the lost infiltration of the upstream ditch along Riverwalk Drive. The project will be implemented as part of the transportation project that will construct sidewalks along the east side of Riverwalk Drive SE from Howard Road and Auburn Way South. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Storm Drainage Fund 87,106 762,894 762,894 Bond Proceeds - State - Local - REET - Other - Subtotal 87,106 762,894 - - - - 762,894 Capital Costs: Design 87,106 - Right of Way - Construction 762,894 762,894 Subtotal 87,106 762,894 - - - - 762,894 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: S.314th St.&54th Ave S.Storm Improvement Ph.1 1Project No: sdbdl9 1Capacity Project: NO lAnticipated Year of Completion: 2024 As part of the City's efforts to improve the drainage system in the West Hill annexation area,this project will construct improvements near S 314th Street.and 54th Avenue S.to redirect flows and implement Low Impact Development(LIID)techniques. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Storm Drainage Fund 125.000 450,000 575,000 Bond Proceeds - State - Local - REET - Other - Subtotal - 125,000 450,000 - - - 575,000 Capital Costs: Design 125,000 125,000 Right of Way - Construction 450,000 450,000 Subtotal - 125,000 450,000 - - 575,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: S.314th St.&54th Ave S.Storm Improvement Ph.2 1Project No: sdbd22 1Capacity Project: NO lAnticipated Year of Completion: 2022 As part of the City's efforts to improve the drainage system in the West Hill annexation area,this project will construct improvements near S 314th Street and 54th Avenue S to route the public storm drainage through a new easement and pipe to the downstream system. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Storm Drainage Fund 150,000 310.000 460,000 Bond Proceeds - State - Local - REET - Other - Subtotal - - 150,000 310,000 - - - 460,000 Capital Costs: Design 100,000 100,000 Right of Way 50,000 50,000 Construction 310.000 310,000 Subtotal - 150,000 310,000 - 460,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 370 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Project Name: S.330th St.&46th PI.S.Storm Improvement 1 1Project No: cp2018 1Capacity Project: NO lAnticipated Year of Completion: 2023 1 As part of the City's efforts to improve the drainage system in the West Hill annexation area,this project construct improvements near S 330th Street and 46th Place S.where public storm drainage currently discharges within a large open ditch. The improvement will re-route the drainage within the right-of-way to the existing outfall. Prior Budget Budget Estimate Estimate Estimate Estimate 2023.2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Storm Drainage Fund 369,000 10,000 10,000 Bond Proceeds - State - Local - REET - Other(Other Agency) - Subtotal 369,000 10,000 - - - - - 10,000 Capital Costs: Design 73,359 - Right of Way 5590 - Construction 290,051 10,000 10,000 Subtotal 369,000 10,000 - - - - - 10,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): Repair and replacement of aging infrastructure should reduce operating costs. 1Project Name: South 316th Sidewalk Improvement 1Project No: sdbd23 1Capacity Project: NO lAnticipated Year of Completion: 2024 Replace approximately 790 LF of existing storm along the north side of S 316th St.between 51st Ave and 56th Ave with Six Year Transportation Improvement Plan TIP#N-8. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Storm Drainage Fund 50,000 425,000 475,000 Bond Proceeds - Federal - State - Local - Other - Subtotal - 50,000 425,000 - - - 475,000 Capital Costs: Design 50,000 50,000 Right of Way - Construction 425,000 425,000 Subtotal - 50,000 425,000 - - - - 475,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: Storm Pipeline Extension Program 1Project No: sdbd24 1Capacity Project: NO lAnticipated Year of Completion: Beyond 2028 This program will extend the storm drainage system to built out areas of the city where they do not currently exist. An example would be paved alleys or residential street where roadwork is not anticipated. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Storm Drainage Fund 175,000 520,000 190,000 555,000 200,000 600,000 2,240,000 Bond Proceeds - Federal - State - Local - Other - Subtotal - 175,000 520,000 190,000 555,000 200,000 600,000 2,240,000 Capital Costs: Design 175,000 190,000 I 200,000 565,000 Right of Way - Construction 520,000 555,000 600,000 1,675,000 Subtotal - 175,000 520,000 190,000 555,000 200,000 600,000 2,240,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 371 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Project Name: Street Utility Improvements 1 1Project No: sdbd04 1Capacity Project: NO lAnticipated Year of Completion: Beyond 2028 1 Storm system repair and replacements in coordination with transportation projects. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: 3 Years 2023 2024 2025 2026 2027 2028 Total Storm Drainage Fund 545,000 250,000 260,000 270,000 280,000 290,000 300,000 1,650,000 Bond Proceeds - State - Local - REET - Other - Subtotal 545,000 250,000 260,000 270,000 280,000 290,000 300,000 1,650,000 Capital Costs: Design - Right of Way - Construction 545,000 250,000 260,000 270,000 280,000 290,000 300,000 1,650,000 Subtotal 545,000 250,000 260,000 270,000 280,000 290,000 300,000 1,650,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 _ 1Project Name: Vegetation Sorting Facility 1Project No: sdbdl2 1Capacity Project: NO lAnticipated Year of Completion: 2024 This project will prepare an evaluation of the benefits and costs of acquiring property to use as a vegetation sorting facility prior to disposal or reuse of materials from storm drainage maintenance activities(e.g.,pond and ditch cleaning). Cost includes bin barriers and sorting equipment to facilitate materials handling and separation. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: 3 Years 2023 2024 2025 2026 2027 2028 Total Storm Drainage Fund 1,100,000 1,100,000 1Bond ProceedsState _ _ - Local Local REET - Other - Subtotal - - 1,100,000 - - - - 1,100,000 Capital Costs: Design 75,000 75,000 Acquisition 825,000 825,000 Construction 200,000 200,000 Subtotal - - 1,100,000 - - - - 1,100,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: West Main Street Pump Station Upgrade 1Project No: sdbdl l 1Capacity Project: NO lAnticipated Year of Completion: 2024 This project will upgrade the existing pump station by providing a redundant pump,force main,and outlet to meet level of service goals. Prior Budget _ Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Storm Drainage Fund 850,000 2,600,000 3,450,000 Bond Proceeds - State - Local - REET - Other 400,000 400,000 Subtotal 850,000 3,000,000 - - - - 3,850,000 Capital Costs: Design 850,000 850,000 Acquisition - Construction 3,000,000 3,000,000 Subtotal - 850,000 3,000,000 - - - - 3,850,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 372 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning TOTAL CAPITAL COSTS and FUN)ING SOURCES-STORM DRAINAGE Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Storm Drainage Fund 5,793,598 6,713,394 7,665,000 2,255,000 1,070,000 2,030,000 1,150,000 20,883,394 Bond Proceeds - - - - - - - - Federal - - - - - - - - State - - - - - - - - Local - - - - - - - - REET - - - - - - - - Other - - 400,000 - - - - 400,000 Total 5,793,598 6,713,394 8,065,000 2,255,000 1,070,000 2,030,000 1,150,000 21,283,394 Capital Costs: Design 1,565,749 1,453,000 358,000 198,000 153,000 208,000 163,000 2,533,000 Right of Way 5,590 - 50,000 - - - - 50,000 Acquisition - - 825,000 - - - - 825,000 Construction 4,192,188 5,260,394 6,832,000 2,057,000 917,000 1,822,000 987,000 17,875,394 Total 5,763,527 6,713,394 8,065,000 2,255,000 1,070,000 2,030,000 1,150,000 21,283,394 373 To Table of Contents I 2023-2024 Biennial Budget Section VII: Capital Planning Storm Drainage 2023/2024 Revenue Sources o 2023 ❑2024 Working Capital Other Agencies $0 $1 $2 $3 $4 $5 $6 $7 $8 Millions Storm Drainage Projects Projected Capital Expenditures S9 S8 57 56 0 55 y 54 53 52 51 SO 2023 2024 2025 2026 2027 2028 374 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning * CIT Y O F * UBURN WASHINGTON 375 To Table of Contents I 2023-2024 Biennial Budget Section VII: Capital Planning Parks,Arts and Recreation Projects 2023-2024 1 1 _ — - , — • J, r_i -- !! 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Citv erAueurn Wk.110 MIME..ID IE 8001111347, 376 1 To Table of Contents I 2023-2024 Biennial Budget Section VII: Capital Planning Parks, Arts and Recreation Projects Nine projects totaling $1,342,800 are budgeted for 2022 and six capital projects totaling $763,500 are budgeted for 2024. The most significant projects include following: • The Game Farm Park Improvements project ($300,000 in 2023) improved interior lighting and pathways and provided access from the newly acquired property on southwest corner of the park. The project will also add lighting to pickleball and basketball court. (See Map—"A") • The Jacobsen Tree Farm Development project ($333,500 in 2024)will develop the 29.3- acre site into a community park. (See Map—"B") • The Sunset Park Improvements project ($177,800 in 2023)will expand the playground area to include additional play activities. (See Map— "C") • The Dykstra Footbridge ($450,000 in 2022)will repair or replace the footbridge connecting Dykstra and Isaac Evans Park. (See Map—"D") Game Farm Park Turf Field Improvements 377 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 2023 -2024 Municipal Parks Fund Projects 2023 2024 Title Project# Budget Budget Page Cedar Lanes Bike Park cp2127 150,000 - 379 Dykstra Footbridge cp2214 450,000 - 379 Fairway Drainage Improvement gpbdl9 30,000 30,000 379 Fulmer Park Playground Replacement cp2128 10,000 100,000 380 Game Farm Park Improvements cp2212 300,000 - 380 Jacobsen Tree Farm Development cp2020 - 333,500 380 Lakeland Hills Nature Area gpbdl 1 - 25,000 381 Miscellaneous Parks Improvements gpbd03 150,000 150,000 381 Neighborhood Parks Improvement-ARPA gpbd3l 25,000 - 381 Park Acquisitions/Development gpbd04 50,000 125,000 382 Sunset Park Improvements cp1921 177,800 - 382 Total Municipal Parks Fund Projects 1,342,800 763,500 378 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Project Name: Cedar Lanes Bike Park 'Project No:cp2127 'Capacity Project: YES 'Anticipated Year of Completion: 2023 Construct a bike park and restroom at Cedar Lanes Park.Bike park to include an asphalt pump track and skills course. Pedestrian trails in the park will also be improved. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Municipal Parks Constr.Fund - Federal - State - Local 359,900 150,000 150,000 Other(Park Impact Fee) 108,647 - Other(KC Prop 2) - Subtotal 468,547 150,000 - - - - - 150,000 Capital Costs: Design 32,547 - Right of Way - Construction 436,000 150,000 150,000 Subtotal 468,547 150,000 - - - - - 150,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: Dykstra Footbridge JProject No:cp2214 (Capacity Project: NO 'Anticipated Year of Completion: 2023 As part of the American Rescue Plan Act the Parks,Arts and Recreation Division will repair or replace the Dykstra Footbridge connecting Dykstra and Isaac Evans Park. This pedestrian bridge connects a low income community members as well as others from the west side of the Green River to the large public park on the east side of the Green River. The footbridge is decaying and will need to be closed eliminating this popular walking route. $50,000 is allocated in 2022 to secure Engineering Services for structural analysis as well as Architectural Services. An additional$450,000 is budgeted to repair and/or replace the pedestrian bridge based on findings. Prior Budget Budget Estimate Estimate I Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Municipal Parks Constr.Fund - Federal - State - Local - Other(ARPA) 50,000 450,000 450,000 Other(KC Prop 2) - Subtotal 50,000 450,000 - - - - - 450,000 Capital Costs: Design 50,000 - Right of Way - Construction 450,000 450,000 Subtotal 50,000 450,000 - - - - - 450,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: Fairway Drainage Improvement JProject No:gpbdl9 (Capacity Project: NO 'Anticipated Year of Completion: Beyond 2028 Apply top dressing sand to the first five fairways in order to firm up these landing areas so that the holes are playable year round. Sand will be applied with a three yard topdressing machine. Sand will be applied bi/weekly at a tenth of an inch of sand throughout the fairways. Fairways will start to show improvements once four inches of sand are applied. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: 2 Years 2023 2024 2025 2026 2027 2028 Total Municipal Parks Constr.Fund - Federal - State - Local - REET2 85,373 30,000 30,000 30,000 30,000 30,000 30,000 180,000 Other(KC Prop 2) - Subtotal 85,373 30,000 30,000 30,000 30,000 30,000 30,000 180,000 Capital Costs: Design - Right of Way - Construction 85,373 30,000 30,000 30,000 30,000 30,000 30,000 180,000 Subtotal 85,373 30,000 30,000 30,000 30,000 30,000 30,000 180,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 379 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Project Name: Fulmer Park Playground Replacement JProject No:cp2128 (Capacity Project: YES jAnticipated Year of Completion: 2025 Apply top dressing sand to the first five fairways in order to firm up these landing areas so that the holes are playable year round. Sand will be applied with a three yard topdressing machine. Sand will be applied bi/weekly at a tenth of an inch of sand throughout the fairways. Fairways will start to show improvements once four inches of sand are applied. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Municipal Parks Constr.Fund 50,721 - Federal - State 600,000 600,000 Local 25,000 600,000 600,000 Other(KC Prop 2) 100,000 10,000 10,000 Other(Park Impact Fee) 35,524 100,000 600,000 700,000 Subtotal 211,245 10,000 100,000 1,800,000 - - 1,910,000 Capital Costs: Design 20,000 100,000 100,000 Demolition 721 - Construction 190,524 10,000 1,800,000 1,810,000 Subtotal 211,245 10,000 100,000 1,800,000 - - 1,910,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: Game Farm Park Improvements JProject No:gpbd25 (Capacity Project: NO jAnticipated Year of Completion: 2023 Improve interior lighting and pathways and provide access from the newly acquired property on southwest corner of the park.The project will also add lighting to pickleball and basketball court. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Municipal Parks Constr.Fund 8,200 - Federal - State - Local 150,000 150,000 150,000 Other(Park Impact Fee) 294,012 150,000 _ 150,000 REET 1 964,476 - Subtotal 1,416,688 300,000 - - - - - 300,000 1Capital Costs: 1Design 20,000 20,000 Right of Way - 1Construction 1,416,688 280,000 280,000 Subtotal 1,416,688 300,000 - - - 300,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: Jacobsen Tree Farm Development jProject No:cp0609,cp2020 (Capacity Project: YES jAnticipated Year of Completion. 2026 Develop the 29.3 acre site into a Community Park. A Master Plan for the park was completed in 2009 and will serve as a roadmap for development of the site. The Lea Hill area of the City is deficient in park acreage. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Municipal Parks Constr.Fund 25,321 - Federal - State 1,000,000 1,000,000 Local - To Be Determined 2,500,000 2,000,000 4,500,000 Other(Park Impact Fee) 2,000,000 2,000,000 Other(KC Prop 2) 14,165 333,500 333,500 Subtotal 39,486 333,500 2,500,000 5,000,000 - 7,833,500 Capital Costs: Design 39,486 333,500 500,000 833,500 Right of Way - Construction 2,500,000 4,500,000 7,000,000 Subtotal 39,486 - 333,500 2,500,000 5,000,000 - - 7,833,500 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 380 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Project Name: Lakeland Hills Nature Area 1 Project No: gpbdl l 1Capacity Project: YES 'Anticipated Year of Completion: 2026 Complete Master Plan to include the development and construction of an environmental community park. Trails,fencing,parking and visitor amenities are included in the project. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Municipal Parks Constr.Fund - Federal - State 200,000 200,000 Local - Other(Park Impact Fee) 25,000 25,000 Other(KC Prop 2) - Other(TBD) - Subtotal - - 25,000 - 200,000 - - 225,000 Capital Costs: Design 25,000 25,000 Right of Way - Construction 200,000 200,000 Subtotal - - 25,000 - 200,000 - - 225,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $5,000 Project Name: Miscellaneous Parks Improvements 1Project No: various,gpbd03 1Capacity Project: YES 'Anticipated Year of Completion: Beyond 2028 Minor park improvements including shelters,roofs,playgrounds,irrigation and restrooms. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Municipal Parks Constr.Fund 55,033 50,000 50.000 50,000 50.000 50,000 50,000 300,000 Federal - State - Local - Other(KC Prop 2) 327,100 50,000 50,000 50,000 50,000 50,000 50,000 300,000 Other(Park Impact Fee) 188,869 50,000 50,000 50,000 50,000 50,000 50,000 300,000 Subtotal 571,002 150,000 150,000 150,000 150,000 150,000 150,000 900,000 Capital Costs: Design - Right of Way - Construction 571,002 150,000 150.000 150.000 150,000 150,000 150,000 900,000 Subtotal 571,002 150,000 150,000 150,000 150,000 150,000 150,000 900,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: Neighborhood Parks Improvement-ARPA 1Project No:gpbd3l 1Capacity Project: NO 'Anticipated Year of Completion: 2023 As part of the American Rescue Plan Act the Parks,Arts and Recreation Division will be able to make minor improvements in qualifying neighborhood parks. Numerous parks in our low income census tracts are in need of modernization that will assist in getting these community members outdoors and experiencing a better quality of life.These funds will assist in adding amenities such as playgrounds,sport courts,gathering spaces to areas of need. Prior Budget Budget Estimate Estimate Estimate Estimate 5227 Funding Sources: 2 Years 2023 2024 2025 2026 2027 2028 Total Municipal Parks Constr.Fund - Other(ARPA) 75,000 25,000 25,000 State - Local - Other(KC Prop 2) - Other(Park Impact Fee) - Subtotal 75,000 25,000 - - - - - 25,000 Capital Costs: Design - Property Acquisition - Construction 75,000 25,000 25,000 Subtotal 75,000 25,000 - - - - - 25,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 381 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 1Project Name: Park Acquisitions/Development 1 (Project No:gpbd04 'Capacity Project: YES 'Anticipated Year of Completion: Beyond 2028 Land and other property acquisitions to occur based on demand and deficiencies including parks,open space,trails, corridors and recreational facilities. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: 2 Years 2023 2024 2025 2026 2027 2028 Total Municipal Parks Constr.Fund 39,183 - Federal - State - REET 1 647,050 - Other(KC Prop 2) 30,000 50,000 125,000 125,000 125,000 125,000 125,000 675,000 Subtotal 716,233 50,000 125,000 125,000 125,000 125,000 125,000 675,000 Capital Costs: Design - Property Acquisition 716,233 50,000 125,000 125,000 125,000 125,000 125,000 675,000 Construction - Subtotal 716,233 50,000 125,000 125,000 125,000 125,000 125,000 675,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: Sunset Park Improvements (Project No:cp1921 (Capacity Project: YES 'Anticipated Year of Completion: 2023 Expand playground area to include spray park and additional play activities. Coordinate improvements with service club and Lakeland Hills Homeowners Association. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Municipal Parks Constr.Fund - Federal - State - Local - Other(Park Impact Fee) 22,235 177,800 177,800 Subtotal 22,235 177,800 - - - - - 177,800 Capital Costs: Design 15,000 15,000 Right of Way - Construction 22,235 162,800 162,800 Subtotal 22,235 177,800 - - - - - 177,800 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $10,000 TOTAL CAPITAL COSTS and FUNDING SOURCES-MUNICIPAL PARKS Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Municipal Parks Constr.Fund 178,458 50,000 50,000 50,000 50,000 50,000 50,000 300,000 Federal - - - - - - - - State - - - 600,000 1,200,000 - - 1,800,000 Local 534,900 300,000 - 600,000 - - - 900,000 Other(ARPA) 125,000 475,000 - - - - - 475,000 Other(Park Impact Fee) 649,287 377,800 175,000 650,000 2,050,000 50,000 50,000 3,352,800 Other(KC Prop 2) 471,265 110,000 508,500 175,000 175,000 175,000 175,000 1,318,500 REET 1 1,611,526 - - - - - - - REET 2 85,373 30,000 30,000 30,000 30,000 30,000 30,000 180,000 Other(Private grant) - - - - - - -To Be Determined - - - 2,500,000 2,000,000 - - 4,500,000 Total 3,655,809 1,342,800 763,500 4,605,000 5,505,000 305,000 305,000 12,826,300 Capital Costs: Design 142,033 35,000 458,500 - 500,000 - - 993,500 Demolition 721 - - - - - - - Property Acquisition 716,233 50,000 125,000 125,000 125,000 125,000 125,000 675,000 Right of Way - - - - - - - - Construction 2,796,822 1,257,800 180,000 4,480,000 4,880,000 180,000 180,000 11,157,800 Total 3,655,809 1,342,800 763,500 4,605,000 5,505,000 305,000 305,000 12,826,300 382 To Table of Contents I 2023-2024 Biennial Budget Section VII: Capital Planning Summary of Impacts of 2023-2024 Capital Projects on Future Operating Expenses Parks,Arts and Recreation Projects 2024 2025 2026 2027 2028 2029 6 Year Total Lakeland Hills Nature Area $ - $ - $ - $ 5,000 $ 5,000 $ 5,000 $ 15,000 Sunset Park 10,000 10,000 10,000 10,000 10,000 10,000 60,000 Total Parks,Arts and Recreation Projects $ 10,000 $ 10,000 $ 10,000 $ 15,000 $ 15,000 $ 15,000 $ 75,000 Parks,Arts&Recreation Projects 2023 ❑2024 2023/2024 Revenue Sources Municipal Parks Fund Federal,State &Local Grants i Park Impact Fees King County Prop 2 REST $0.0 $200.0 $400.0 $600.0 Thousands Parks,Arts & Recreation Projects Projected Capital Expenditures $6.0 $4.6 2 $3.0 $1.5 $0.0 2023 2024 2025 2026 2027 2028 383 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning General Municipal and Community Improvement Projects 2023-2024 ! ( , ) --t ,-, I 2 -A 2 i 7 * S 2,611:s, I LB! 1 g — t 2 \ r 1- , m -d, 16111STNN 1 Z i ISMS,. B 0,09' r I , c \ I 1_8,<-1Tha,cervox az. I 7II tkkkk,dgoklio 913 I" I , 'i mr —______ I I ; .. 7 MN ST SB 410.'6 i, Ikk../P. / / ! I, 1 i kkitp Sr. I 2 NI 3 I e,- 167. iR )-- 7 3 e r A., 1 l' c Skin Si. .t. 1 .1 e I' S Okk .. 61............ i —1% i' "m"T 1 _,,_ 1 ,..._ , 0 0.275 0.55 1.1 * A)Golf Course Driving Range G City of Auburn — Miles * B)104th Ave Park Development Parks PrInt.On 4/2i/2022 w*, * C)Downtown Infrastructure Improvements Water Features Map ID•VW D)Lea Hill Safe Routes to Schools cyvn,ourn na.no werrann.to Its scourer, 384 1 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning General Municipal and Community Improvement Projects Twenty General Municipal and Community Improvement projects totaling$6,810,700 are budgeted in 2023 and twelve projects totaling $8,851,366 are budgeted for 2024. Major projects include the following: • The Golf Course Driving Range project ($100,000 in 2023 and $1,600,000 in 2024) will build a 14-18 stall driving range in the current warm up area on the northwest portion if the property. (See Map— "A" • The 104th Avenue Park Development Project($1,289,490 in 2023)will complete the Master Plan and fund park improvements including parking, trails, restroom, and playground. (See Map— "B") • The City Hall Annex Debt Service ($553,400 in 2023 and $552,700 in 2024)for GO Bonds issued for the City Hall Annex Building. • The Downtown Infrastructure Improvements project ($500,000 in 2023 and $2,081,866 in 2024) will construct utility, roadway, security, and parking lot infrastructure improvements within the Downtown Core to improve system capacities to allow for continued re- development and revitalization of the downtown area, (See Map—"C") • The Lea Hill Safe Routes to Schools ($85,000 in 2023 and $1,043,000 in 2024)will design and construct non-motorized improvements along SE 340th St from Hazelwood Elementary School to 1241h Avenue SE and continuing south to Lea Hill Elementary School. The project will include sidewalk construction along with ADA compliant curb ramps, driveway aprons and retaining walls associated with the new sidewalks. (See Map— "D") • The Facility Master Plan Phases 2,3, & 4 ($2,300,000 in 2024) will begin the design to complete improvements over an estimated 6-year time frame to the Public Works Maintenance & Operations Facilities, the Parks, Arts and Recreation Maintenance & Operations Facilities and to Police Facilities. • Local Revitalization Debt Service ($150,800 in 2023 and $148,800 in 2024)for GO Bonds issued for the Downtown Promenade Improvements. 385 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 2023 -2024 General Municipal & Community Improvement Projects 2023 2024 Title Project# Budget Budget Page 104th Ave. Park Development cp1619 1,289,490 - 387 2022 Sidewalk&ADA Improvement Project cp2131 10,000 - 387 2022 Neighborhood Traffic Calming Program Focus Area cp2217 200,000 - 387 2023 City Safety Pedestrian Crossing Enhancements gcbdl9 80,000 560,000 388 Auburn Arts&Culture Center Renovation cp1612 1,028,000 - 388 Auburn Way South (SR-164)-Southside Sidewalk Imp. cp2129 750,000 - 388 Downtown Infrastructure Improvements cp1616 500,000 2,081,866 389 City Hall Annex-Debt Service N/A 553,400 552,700 389 Citywide Street Lighting Improvements gcbd09 50,000 50,000 389 Downtown Decorative LED Conversion cp2222 7,000 - 390 Facility Master Plan Phases 2,3 and 4 gcbd20 - 2,300,000 390 Golf Course Driving Range gcbd2l 100,000 1,600,000 390 HVAC Equipment Replacement gcbdl7 37,510 - 391 Justice Center Renovation gcbd22 325,000 - 391 Lea Hill Safe Routes to Schools gcbdl6 85,000 1,043,000 391 Local Revitalization-Debt Service N/A 150,800 148,800 392 M&O Fuel Tank Replacement erbd0l 20,000 - 392 Neighborhood Traffic Calming Program gcbd06 250,000 250,000 392 Public Art gcbd05 187,500 30,000 393 Sidewalk Repair and Accessibility Program gcbd0l 1,007,000 50,000 393 Traffic Signal Replacement& Improvements gcbd07 180,000 185,000 393 Total Municipal&Community Improvement Projects 6,810,700 8,851,366 386 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Project Name: 104th Ave Park Development IProiect No:cp1619 (Capacity Project: I YES (Anticipated Year of Completion: i 2023 Complete Master Plan and construct park improvements identified in the Master Plan. Anticipated improvements include parking,trails,restroom,and playground. Work associated with permit approvals is also included in the budget. Prior Budget Budget Estimate Estimate Estimate Estimate 2023.2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Federal - State 100,000 400,000 400,000 Local - Park Impact Fees 412,745 889,490 889,490 REET 2,424 - Subtotal 515,169 1,289,490 1,289,490 Capital Costs: Design 264,732 - Right of Way - Construction 250,437 1,289,490 1,289,490 Subtotal 515,169 1,289,490 - 1,289,490 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $12,500 (Project Name: 2022 Sidewalk&ADA Improvement Project 1Project No: cp2131 (Capacity Project: I NO (Anticipated Year of Completion: I 2023 This project was developed as part of the Sidewalk Repair and Accessibility program(TIP N-2),and will construct ADA compliant curb ramps,driveways,and sidewalks at various locations throughout the City. Prior Budget Budget Estimate Estimate Estimate Estimate 2023.2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Federal - State - Local - REET 270,000 10,000 10,000 Other-Developer Fees - Subtotal 270,000 10,000 - - - 10,000 Capital Costs: Design 15,660 - Right of Way - Construction 254,340 10,000 10,000 Subtotal 270,000 10,000 10,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: 2022 Neighborhood Traffic Calming Program Focus Area (Project No: cp2217 (Capacity Project: I NO (Anticipated Year of Completion: I 2023 This project will implement the improvements identified within the 2022 focus area,following data collection and analysis and community engagement.The 2022 project area is the neighborhood located between 21st St SE from M St SE to R St SE and 33rd St SE between M St SE and R St SE. Prior Budget Budget Estimate Estimate Estimate Estimate 2023.2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Federal - State - Local - Other(ARPA) 200,000 200,000 REET 45,000 - Other-Cumulative Reserve Fund - Subtotal 45,000 200,000 • - - - 200,000 Capital Costs: Design 45,000 - Right of Way - Construction i 200,000 I 200,000 Subtotal 45,000 200,000 - - - - • 200,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 387 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Project Name: 2023 City Safety Pedestrian Crossing Enhancements 1Project No: gcbdl9 Capacity Project: I NO lAnticiPated Year of Completion: 1 2024 The project will install RRFBs at four locations around the City,at the SE 304th Street/116th Avenue intersectionl,on R Street SE to the north of 37th Street SE,at the S 296th Street/57th Place S intrsection,and at M Street SE/33rd Street SE. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Federal - State 72,000 560,000 632,000 Local - REET 8,000 8,000 Other-Developer Fees - Subtotal 80,000 560,000 - - - 640,000 Capital Costs: Design 80,000 80,000 Right of Way - Construction 560,000 560,000 Subtotal 80,000 560,000 640,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: Auburn Arts&Culture Center Renovation 1Project No. cp1612 Capacity Project: 1 YES lAnticipated Year of Completion: 1 2023 Renovation to the property and building located at 20 Auburn Avenue(100 Auburn Avenue)Building for the creation of an Arts&Culture Center in downtown Auburn.The renovation of this building will allow increased access to the arts for all of Auburn residents and visitors.Having a dedicated Art Center alongside the Auburn Avenue Theater performing arts series has the potential to transform Auburn into an arts tourism destination within the South Puget Sound.This project is a high priority for the City of Auburn and the purchase of this important building was completed in 2016. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Capital Improvements Fund 328 255,150 - Park Impact Fees 1,576,600 500,000 500,000 State 490,000 - Local 423,000 528,000 528,000 Contributions 14,850 - Other-Cumulative Reserve Fund 42,200 - Subtotal 2,801,800 1,028,000 - - - - - 1,028,000 Capital Costs: Design 373,761 75,000 75,000 Right of Way - Construction 2,428,039 953,000 953,000 Subtotal 2,801,800 1,028,000 - - 1,028,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $95,000 1Project Name: Auburn Way South(SR-164)-Southside Sidewalk Improvements 1Project No: cp2129 Capacity Project: I NO Anticipated Year of Completion: 1 2023 The project will construct sidewalk along the south side of Auburn Way S.The existing sidewalk along the south side currently ends at the intersection with Howard Road and restarts to the west of the intersection with Muckleshoot Plaza.The sidewalk gap extends for approximately 1,700 feet.The project also includes a Rapid Flashing Rectangular Beacon(RRFB)across Howard Road to provide a connection from the existing non-motorized facilities to the proposed improvements. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Federal - State 80,000 615,000 615,000 Local - REET 15,000 60,000 60,000 Other-Muckleshoot Indian Tribe 75,000 75,000 Subtotal 95,000 750,000 - - - - - 750,000 Capital Costs: Design 95,000 - Right of Way - Construction 750,000 - - - - - 750,000 Subtotal 95,000 750,000 - - - - - 750,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 388 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Project Name: Downtown Infrastructure Improvements 1 Project No: cp1616 Capacity Project: I NO lAnticiPated Year of Completion: 1 2024 1 This project will construct utility,roadway,security and parking lot infrastructure improvements within the Downtown Core to improve system capacitys to allow for continued re-development and revitalization of the downtown. This may include the replacement of surface treatments,security and lighting within the B Street SE Plaza,reconfiguration of the City owned public parking lot between Safeway and Main Street to address pedestrian and vehicular circulation and enhanced parking lot lighting;remove and/or replace ebsting landscaping to allow more flexibility and enhanced site lines in the parking lot redesign;explore whether more parking stalls can be added to the lot to aid in providing additional customer parking within Downtown Auburn;and resurface the parking lot,and replace/relocate utility systems to facilitate re-development opportunities,and the replacement of the sidewalk or other roadway improvements along Main Street between Auburn Avenue and Auburn Way. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Local Revitalization Fund 330 17,329 245,000 245,000 State - Local - Other(ARPA) 255,000 2,081,866 2,336,866 Contributions - Subtotal 17,329 500,000 2,081,866 • • • • 2,581,866 Capital Costs: Design 500,000 500,000 Right of Way - Construction 17,329 2,081,866 2,081,866 Subtotal 17,329 500,000 2,081,866 • • - 2,581,866 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: City Hall Annex-Debt Service 1 1Project No: N/A Capacity Project: I NO Anticipated Year of Completion: Beyond 2028 1 To pay scheduled debt service costs on 2010 General Obligation bonds issued for the City Hall Annex. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: 3 Years 2023 2024 2025 2026 2027 2028 Total Federal - State - Local - REET 1,869,650 553,400 552,700 553,750 551,625 548,875 553,000 3,313,350 Subtotal 1,869,650 553,400 552,700 553,750 551,625 548,875 553,000 3,313,350 Capital Costs: Design - Monitoring - Long-Term Debt Service 1,869,650 553,400 552,700 553,750 551,625 548,875 553,000 3,313,350 Subtotal 1,869,650 553,400 552,700 553,750 551,625 548,875 553,000 3,313,350 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: Citywide Street Lighting Improvements 1 Project No: various,gcbd09 Capacity Project: I NO lAnticipated Year of Completion: 1 Beyond 2028 1 The project funds street lighting improvements throughout the City. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Federal - State - Local - REET 105,640 50,000 50,000 50,000 50,000 50,000 50,000 300,000 Other-Transportation Fees - Subtotal 105,640 50,000 50,000 50,000 50,000 50,000 50,000 300,000 Capital Costs: Design - Right of Way - Construction 105,640 50,000 50,000 50,000 50,000 50,000 50,000 300,000 Subtotal 105,640 50,000 50,000I 50,000 50,000 50,000 50,000 300,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 389 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Project Name: Downtown Decorative LED Conversion Protect No: cp2222 ICapacity Protect: I NO 'Anticipated Year of Completion: I 2023 The project will retroft downtown decortive street and pedestrians lights to new energy efficient LEDs Some lights can be modified and some will required new LED fixtures The design phase will determine the which locations and included in this project and the type of upgrade needed at each. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Federal - State - Local - REET 165,000 7,000 7,000 Other-Developer Fees - Subtotal 165,000 7,000 • - 7,000 Capital Costs: Design 5,000 - Right of Way - Construction 160,000 7,000 7,000 Subtotal 165,000 7,000 - - - - - 7,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): New LED's can save upto 60%on the power bill relative to the existing lights.In addition,PSE is offering energy efficiency rebates for LED upgrades which may be available to the City 'Project Name: Facility Master Plan Phases 2,3 and 4 'Project No• gcbd20 ICapacity Project: I YES 'Anticipated Year of Completion' I Beyond 2028 I Phase 2,3 and 4 of the Facility Master Plan will complete improvements over an anticipated 6 year time frame to the Public Works Maintenance and Operations Facilities,the Parks,Arts and Recreation Maintenance and Operations Facilities,to the Police Facilities These improvements were identified in a Facility Master Plan that was completed and adopted by the City Council in 2021. The improvements include: Police Completion of a Master Site Plan for a new police headquarters,construction of a new evidence storage facility,and renovation of the existing Justice Center in accordance with the Master Site Plan. Parks: Relocation of the green house and bulk bins,additional crew space and renovation of the Game Farm Park M&O Facilities,renovation of the GSA Park M&O Facilities,and construction of M&O satellite facilities. Public Works Removal of the Deed Restriction on a portion of the GSA Park property,enclosure of the existing vehicle storage bays,construction of a new crew building and replacement parking,construction of an access to 15th Street SW,renovation of the existing M&O building for additional central stores warehousing and maximizing building use for crew and storage needs,and construction of covered parking for high valued feet equipment The complete project is estimated to cost approximately$39.1M. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Federal - State - Bond Proceeds 7,200,000 11,840,000 9,860,000 4,680,000 33,580,000 REET 2.300,000 1,200,000 1,200,000 1,200,000 5,900,000 Other(Water,Sewer&Storm Funds) 1,000,000 1,000,000 1,000,000 3,000,000 Subtotal - - 2,300,000 7,200,000 14,040,000 12,060,000 6,880,000 42,480,000 Capital Costs: Design 2.300,000 2,480,000 1,840,000 300,000 680,000 7,600,000 Acquisition 2,200,000 2,200,000 Construction 2,520,000 10,000,000 9,560,000 4,000,000 26,080,000 Long-Term Debt Service 2,200,000 2,200,000 2,200,000 6,600,000 Subtotal - - 2,300,000 7,200,000 14,040,000 12,060,000 6,880,000 42,480,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: Golf Course Driving Range Project No gcbd2l ICapacity Project: I YES lAnticipated Year of Completion I 2024 The Auburn Golf Course is a leading Public Play Golf Course in the Region hosting over 50,000 rounds per year. It is lacking a teaching/warm up area that will both create new revenues and "grow the game"An approximate 14-18 stall driving range is proposed on the current casual warm up area on the NW portion of the property. It is anticipated that the range will produce approximately$200,000 in new net rever ue per year. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Federal State Local - REET 1,400,000 1,400,000 IPark Impact Fees 100,000 200,000 300,000 Subtotal - 100,000 1,600,000 - - - - 1,700,000 Capital Costs: Design 100,000 100,000 Right of Way - Construction 1,600,000 1,600,000 Subtotal - 100,000 1,600,000 - - 1,700,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): This project will increase operating revenues by approximate$250,000 per year upon full implementation of programs. Expenses will increase by approximately$50,000 per year 390 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Project Name: HVAC Equipment Replacement IProiect No: various,gcbdl7 Capacity Project: I NO IAnticipated Year of Completion: I 2023 Replace HVAC Equipment at Auburn Senior Center,Mountain View Cemetery,Arts&Culture Center building,Maintenance and Operations building and the Auburn Avenue Theater. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Facilities Fund 505 297,220 37,510 37,510 State - Local - REET - Other-Developer Fees - Subtotal 297,220 37,510 - - - - - 37,510 Capital Costs: Design - IRight of Way - IConstruction 297,220 37,510 37,510 Subtotal 297,220 37,510 - - - - - 37,510 lAnticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: Justice Center Renovation (Project No:gcbd22 ICapacity Project: I NO IAnticipated Year of Completion: I 2023 Replace carpet throughout the police department and replace exterior door hardware. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Federal - State - Local - REET 325,000 325,000 Other-Developer Fees - Subtotal - 325,000 - •- •- •- •- 325,000 Capital Costs: _ Design - IRight of Way - IConstruction 325,000 325,000 Subtotal - 325,000 - - - - - 325,000 1 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1 1Project Name: Lea Hill Safe Routes to Schools 1 (Project No:gcbdl6 ICapacity Project: I NO IAnticipated Year of Completion: I 2024 The project will construct non-motorized improvements along SE 304th St from Hazelwood Elementary School extending east to 124th Ave SE.The project will complete multiple gaps in the existing non-motorized network.The project will also construct curb and gutter,ADA compliant curb ramps,driveways aprons and retaining walls associated with the new sidewalks.Utility poles will need to be relocated to accommodate the proposed sidewalk alignment in some locations.Additional lighting is proposed for pedestrian safety and will be incorporated onto existing/relocated utility poles,and an RRFB will be installed at the SE 304th St intersection with 116th Ave SE. Ancillary work,including but not limited to,property restoration,grading,storm upgrades,school zone beacon relocation,channelization,fencing,landscaping and mailbox relocation will be addressed with the project. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total 1 (Federal 70,000 843,000 913,000 tate Local _ Local REET 15,000 200,000 215,000 Other-Developer Fees - Subtotal - 85,000 1,043,000 - - - - 1,128,000 Capital Costs: Design 85,000 85,000 Right of Way - Construction 1,043,000 1,043,000 Subtotal - 85,000 1,043,000 - - - •- 1,128,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 391 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Project Name: Local Revitalization-Debt Service 1 1Project No: N/A 1Capacity Protect: I NO lAnticipated Year of Completion: Beyond 2028 1 To pay debt service costs on 2010 General Obligation bonds issued for the Downtown Promenade improvements. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: 3 Years 2023 2024 2025 2026 2027 2028 Total Federal - State - Local - REET 604,700 150,800 148,800 151,300 148,000 149,300 149,800 898,000 Other-Developer Fees - Subtotal 604,700 150,800 148,800 151,300 148,000 149,300 149,800 898,000 Capital Costs: Design - Right of Way - Long-Term Debt Service 604,700 150,800 148,800 151,300 148,000 149,300 149,800 898,000 Subtotal 604,700 150,800 148,800 151,300 148,000 149,300 149,800 898,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: M&0 Fuel Tank Replacement 1Project No: erbd0l 1Capacity Project: I NO lAnticipated Year of Completion: 2023 Replace three 10,000 gallon underground tanks with new above ground tanks.The existing tanks were installed in 1989 and are single wall fiberglass tanks. It will be a benefit to the City to have the tanks above ground in the future due to the reduced maintenance and inspection cost. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Equipment Rental Fund 560 60,000 20,000 20,000 Federal - State - Local - REET - Other(Water,Sewer&Storm Funds) 240,000 - - Subtotal 300,000 20,000 - - 20,000 Capital Costs: Design 25,000 - Right of Way - Construction 275,000 20,000 20,000 Subtotal 300,000 20,000 - - - - 20,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): This project should reduce the operating budget due to lower maintenance and inspection costs. Project Name: Neighborhood Traffic Calming Program 1 Project No: various,gcbd06 1Capacity Project: I NO lAnticipated Year of Completion: Beyond 2028 1 This program will provide educational material,and implement an areawide approach to traffic calming in residential neighborhood,which includes community outreach and participation,to ensure the improvements are supported by engineering studies and the community.The annual focus area will be selected based on identified needs,and location within the HUD qualified census tracks for 2022,2023,and 2024 The needs evaluation includes request history,crash history,number of of potential through streets between arterials or collectors,and destinations such as schools,parks,transit stops,and convenience stores. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Federal - State - Local - REET 48,610 50,000 50,000 250,000 250,000 250,000 250,000 1,100,000 Other(ARPA) 200,000 200,000 400,000 Subtotal 48,610 250,000 250,000 250,000 250,000 250,000 250,000 1,500,000 Capital Costs: Design 5,000 50,000 50,000 50,000 50,000 50,000 50,000 300,000 Right of Way - Construction 43,610 200,000 200,000 200,000 200,000 200,000 200,000 1,200,000 Subtotal 48,610 250,000 250,000 250,000 250,000 250,000 250,000 1,500,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 392 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 1Project Name: Public Art JProject No: gcbd05 Capacity Project: I NO Anticipated Year of Completion: 1 Beyond 2028 The City designates$30,000 annually toward the purchase of public art,for placement at designated locations throughout the City. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Federal - State - Local - REET 187,500 30,000 30,000 30,000 30,000 - 307,500 Other(Water,Sewer&Storm Funds) - Subtotal 187,500 30,000 30,000 30,000 30,000 - 307,500 Capital Costs: Design 50,000 50,000 Right of Way - Construction 137,500 30,000 30,000 30,000 30,000 - 257,500 Subtotal - 187,500 30,000 30,000 30,000 30,000 307,500 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: Sidewalk Repair and Accessibility Program JProject No: various,gcbd0l Capacity Project: I NO JAnticipated Year of Completion: 1 Beyond 2028 The program replaces damaged sidewalks throughout the City,adds new curb ramps,and replaces a fisting curb ramps that do not meet current American with Disabilities Act(ADA) requirements.Projects are prioritized annually based on pedestrian demands,existing deficiencies,and citizen requests. Program funds reflect remaining budget after allocations to specific ADA and sidewalk improvement projects. The program also uses fees collected from residents choosing to pay a fee to the City for replacement of damaged sidewalk sections that they are responsible for(caused by their private trees). Typically HUD funds(not shown below)are also transferred into this program to complete accessibility improvements in qualifying neighborhoods.$800k of ARPA funds in 2023 is assumed carryforward from 2022.$100k of SW repair fees shown in 2023 assume the$50k of fees in 2022 are carried forward into 2023. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: 3 Years 2023 2024 2025 2026 2027 2028 Total I Federal - State - Other(ARPA) 800,000 800,000 REET 399,235 107,000 205,000 210,000 215,000 220,000 957,000 Other-Transportation Fees 50,000 100,000 50,000 50,000 50,000 50,000 50,000 350,000 Subtotal 449,235 1,007,000 50,000 255,000 260,000 265,000 270,000 2,107,000 Capital Costs: Design 98,538 201,400 10,000 51,000 52,000 53,000 54,000 421,400 JRight of Way - 1 1Construction 350,697 805,600 40,000 204,000 208,000 212,000 216,000 1,685,600 1 Subtotal 449,235 1,007,000 50,000 255,000 260,000 265,000 270,000 2,107,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: Traffic Signal Replacement&Improvements jProject No: various,gcbd07 Capacity Project: I NO JAnticipated Year of Completion: 1 Beyond 2028 The program will replace end of life capital facilities replacement for traffic signal and Intelligent Transportation System equipment including cabinets,video detection cameras,field network devices,traffic cameras,battery backup components,and other related equipment. The program also includes minor safety improvements,operations improvements,and Accessible Pedestrian Signal Improvements based on the requirements of the Americans with Disabilities Act(ADA). Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: 3 Years 2023 2024 2025 2026 2027 2028 Total Federal - State - Local - REET 412,619 180,000 185,000 190,000 195,000 200,000 205,000 1,155,000 Other-Developer Fees - Subtotal 412,619 180,000 185,000 190,000 195,000 200,000 205,000 1,155,000 Capital Costs: Design - Right of Way - Construction 412,619 180,000 185,000 190,000 195,000 200,000 205,000 1,155,000 Subtotal 412,619 180,000 185,000 190,000 195,000 200,000 205,000 1,155,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 393 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning TOTAL CAPITAL COSTS and FUNDING SOURCES-GENERAL GOVERNMENTAL PROJECTS Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Facilities Fund 505 297,220 37,510 - - - - - 37,510 Equipment Rental Fund 560 60,000 20,000 - - - - - 20,000 Capital Improvements Fund 328 255,150 - - - - - - - Local Revitalization Fund 330 17,329 245,000 - - - - - 245,000 Federal - 70,000 843,000 - - - - 913,000 State 670,000 1,087,000 560,000 - - - - 1,647,000 Local 423,000 528,000 - - - - - 528,000 Park Impact Fees 1,989,345 1,489,490 200,000 - - - - 1,689,490 REET 3,937,878 1,703,700 4,916,500 1,430,050 2,634,625 2,643,175 2,627,800 15,955,850 Contributions 14,850 - - - - - - - Other(ARPA) - 1,455,000 2,281,866 - - - - 3,736,866 Other-Muckleshoot Indian Tribe - 75,000 - - - - - 75,000 Other-Developer Fees - - - - - - - - Other-Transportation Fees 50,000 100,000 50,000 50,000 50,000 50,000 50,000 350,000 Other-Cumulative Reserve Fund 42,200 - - - - - - - Bond Proceeds - - - 7,200,000 11,840,000 9,860,000 4,680,000 33,580,000 Other(Water,Sewer&Storm Funds) 240,000 - - - 1,000,000 1,000,000 1,000,000 3,000,000 Total 7,996,972 6,810,700 8,851,366 8,680,050 15,524,625 13,553,175 8,357,800 61,777,716 Capital Costs: Design 927,691 1,141,400 2,360,000 2,581,000 1,942,000 403,000 784,000 9,211,400 Environmental&Monitonnq - - - - - - - - Right of Way - - - - - - - - Construction 4,594,931 4,965,100 5,789,866 3,194,000 10,683,000 10,252,000 4,671,000 39,554,966 Acquisition - - - 2,200,000 - - - 2,200,000 Long-Term Debt Service 2,474,350 704,200 701,500 705,050 2,899,625 2,898,175 2,902,800 10,811,350 Total 7,996,972 6,810,700 8,851,366 8,680,050 15,524,625 13,553,175 8,357,800 61,777,716 Summary of Impacts of 2023-2024 Capital Projects on Future Operating Expenses General Municipal&Community Imp.Projects 2024 2025 2026 2027 2028 2029 6 Year Total 104th Ave Park Development $ 12,500 $ 12,500 $ 12,500 $ 12,500 $ 12,500 $ 12,500 $ 75,000 Auburn Arts&Culture Center Renovation 95,000 95,000 95,000 95,000 95,000 95,000 570,000 Golf Course Driving Range (Revenues) (200,000) (200,000) (200,000) (200,000) (200,000) (1,000,000) Total General Municipal&Community Imp.Projects $ 107,500 $ (92,500) $ (92,500) $ (92,500) $ (92,500) $ (92,500) $ (355,000) 394 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning General Municipal &Community Projects o2023 ❑2024 2023/2024 Revenue Sources Local Revitalization Fund Other Funds Working Capital Federal Funds State &Local Grants Impact& Mitigation Fees REET Other $0.0 $1.0 $2.0 $3.0 $4.0 $5.0 $6.0 Millions General Municipal&Community Improvement Projects Projected Capital Expenditures $16.0 $12.0 0 $8.0 $4.0 $0.0 2023 2024 2025 2026 2027 2028 395 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Other Proprietary Projects 2023-2024 i 1 )Ani sr. 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I ;crj masi. $ II.AIM I )1 Arlin. 1190.7. 12 I I 7 -1- - Li e 1 I ___, i If.MB i IAVAAA0.2130°' 4.51)311 1 0 0.275 0.55 1.1 ,7'..- A)AirA0A.PM'MS c? °thief AuOurn Miles * St Cemetery ereMan herd PIM.,On 9/29/2022 Ities ID DM Welef Features Informenon shown Is forgone.reference PLI,SR only end Mee not necesseMy represent mat 0.7.06,r..(IMP.de..meshed The DM of Aubum makes no werrenhe as en M socurefly 396 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Other Proprietary Fund Projects Airport Fund: (See Map—"A") Five capital projects totaling $4,238,290 are budgeted for 2023 and four capital projects totaling $1,101,110 are budgeted for 2024 in the Airport fund. The Airport Projects includes the following: • Runway/Taxiway Rehab, RSA Grading & PAPI project ($3,611,110 in 2023)will complete a Fog seal of on the Airport Taxiways to extend the life of the pavement and complete rehabilitation of the runway to prolong the useful life. This project will also complete necessary improvements to comply with the FAA requirements for the Runway Safety Area along with installing Precision Approach Path Indicator(PAPI)for runway to replace aging Visual Approach Slope Indicator(VASI)system and install LED taxiway lighting. • Open T-Hangar upgrades ($840,000 in 2024)will replace or upgrade hangar facilities and convert one open row to closed hangars to meet increasing demand for closed units. • The Annual Repair and Replacement of Airport Facilities Project ($400,000 in 2023 and $100,000 in 2024)will provide funding for completing various capital repairs at the Airport. Cemetery Fund: (See Map—"B") Two capital projects totaling $355,000 are budgeted for 2023 in the Cemetery fund. • Cemetery Development -10th addition project ($150,000 in 2023) will develop 1 acre of existing property to add 1,200 new grave sites to the cemetery. • The Forest Walk-Phase 3 project($205,000 in 2023)will develop existing property to add approximately 1,500 new cremation sites. Forest Walk Project 10th Addition project ?A, . , ...., .,.., ,.. .....: 4.0, . ! . ti Y - i 7�— %. 00.• • ;pow „ ' I i C. ' D,:dly...4‘0"; 397 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 2023 -2024 Other Proprietary Fund Projects 2023 2024 Title Project# Budget Budget Page Annual Airport Pavement Maintenance apbd12 82,180 50,000 399 Annual Repair and Maintenance of Airport Facilities apbd05 400,000 100,000 399 AWOS, Beacon&Emergency Generator apbdl7 - 111,110 399 Open T-Hangar Upgrades cp2201 - 840,000 400 Precision Instrument Approach apbd15 25,000 - 400 Runway/Taxiway Rehab, RSA Grading &PAPI project cp2213 3,611,110 - 400 Security Fencing apbd16 120,000 - 401 Subtotal Airport Fund Projects 4,238,290 1,101,110 Cemetery Development-10th addition cmbd03 150,000 401 Forest Walk-Phase 3 cmbd04 205,000 - 401 Subtotal Cemetery Fund Projects 355,000 - Total Other Proprietary Fund Projects 4,593,290 1,101,110 398 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 1Project Name: Annual Airport Pavement Maintenance 1 (Project No:apbdl2 'Capacity Project: NO lAnticipated Year of Completion: Beyond 2028 This project will complete pavement maintenance and preservation activities for the Airport Runway,Taxiways and other paved surfaces at the Auburn Airport to maintain the facilities in adequate operational conditions. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Airport Fund - 82,180 50,000 50,000 100.000 100,000 100,000 482,180 Federal - State - Local - Bond Revenue - Other-Public/Private Partnership - Subtotal - 82,180 50,000 50,000 100,000 100,000 100,000 482,180 Capital Costs: Design 14,180 5,000 5,000 10,000 10,000 10,000 54,180 Environmental Assessment - Construction 68,000 45,000 45,000 90,000 90,000 90,000 428,000 Subtotal - 82,180 50,000 50,000 100,000 100,000 100,000 482,180 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 1Project Name: Annual Repair and Replacement of Airport Facilities (Project No:apbd05 'Capacity Project: NO lAnticipated Year of Completion: Beyond 2026 Due to the current conditions of the Facilities at the Airport,this program provides for necessary maintenance and repair work such as slab sealing,roof replacement,hangar beam replacement,painting,electrical repairs,etc for buildings identified in the 2018 Facility Condition Assessment as being in "Fair"to"Good"condition.Repair and maintenance of these facilities will help prolong the service life of these buildings. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: 2 Years 2023 2024 2025 2026 2027 2028 Total Airport Fund 134,778 400,000 100,000 100,000 138,000 146,000 100,000 984,000 Federal - State - Local - Bond Revenue - Other-Public/Private Partnership - Subtotal 134,778 400,000 100,000 100,000 138,000 146,000 100,000 984,000 Capital Costs: Design 29,504 75,000 20,000 20,000 25,000 25,000 20,000 185,000 Right of Way - Construction 105,274 325,000 80,000 80,000 113,000 121,000 80,000 799,000 Subtotal 134,778 400,000 100,000 100,000 138,000 146,000 100,000 984,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): This project will decrease the need for more costly repairs and maintenance on older buildings. 1Project Name: AWOS,Beacon&Emergency Generator (Project No: apbdl7 'Capacity Project: NO lAnticipated Year of Completion: 2025 This project will fund the environmental,design and construction of an Automated Weather Observation System(AWOS),Beacon and emergency generator This will be funded at 90%by the FAA. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Airport Fund 5,555 100,000 105,555 Federal 100,000 900,000 1,000,000 State 5,555 5,555 Local - Bond Revenue - Other-Public/Private Partnership - Subtotal - - 111,110 1,000,000 - - - 1,111,110 Capital Costs: Design 111,110 160,000 271,110 Right of Way - Construction 840,000 840,000 Subtotal - - 111,110 1,000,000 - - - 1,111,110 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $2,000 399 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning 'Project Name: Open T-Hangar Upgrades&Door Replacement I 'Project No: cp2201 'Capacity Protect: NO 'Anticipated Year of Completion: 2026 I Due to the current conditions of the hangar facilities at the Airport,this program will replace or upgrade hangar facilities as they reach the end of their service life. A Facility Condition Assessment was completed in 2018.In 2019 an in depth analysis of the hangars'structure and roofing was conducted with a recommendation to not replace but upgrade the structures.The demand on the airport is greater for closed hangars vs open units.This project will convert 1 open hangar rows to closed hangars,and replace old doors on the airport's"H"hangar row This will increase airport revenues at approximately$50,000 annually. Similar projects planned in 2024 and 2026 if project is eligible to use FAA funding. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Airport Fund 250,000 - 250,000 250,000 500,000 Federal 500,000 590,000 590,000 1,180,000 State - Local - State Loan 750,000 - Other-Public/Private Partnership - Subtotal 1,500,000 - 840,000 - 840,000 - - 1,680,000 Capital Costs: Design 200,000 50,000 50,000 100,000 Right of Way - Construction 1,300,000 790,000 790,000 1,580,000 Subtotal 1,500,000 - 840,000 - 840,000 - - 1,680,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 IProject Name: Precision Instrument Approach 'Project No:apbdl5 'Capacity Project' NO 'Anticipated Year of Completion: 2023 This project will upgrade the Airport's current instrument approach. AGIS is required to identify obstructions. The Airportwill receive an FAA grant to fund 90%of project costs. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 (Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total 'Airport Fund 5,890 25,000 25,000 I Federal 52,980 _ _ State - 'Local - I State Loan _� Other-Public/Private Partnership I Subtotal 58,870 25,000 - - - - - 25,000I 'Capital Costs: I Design 58,870 25,000 000 Environmental Assessment 'Construction - I I Subtotal 58,870 25,000 - - - - - 25,000I (Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 'Project Name: Runway/Taxiway Rehab,RSA Grading&PAPI project 'Project No: cp2213 'Capacity Project: NO 'Anticipated Year of Completion: 2023 This project will complete a Fog seal of on the Airport Taxiways to extend the life of the pavement and complete rehabilitation of the Runway to prolong the useful life of the Runway. This project will also complete necessary improvements to the property purchased from the Park and Ride to be in compliance with the FAA requirements for the Runway Safety Area. In addition the project will install Precision Approach Path Indicator(PAPI)for Runway to replace aging Visual Approach Slope Indicator(VASI)system and install LED taxiway lighting. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 (Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total 'Airport Fund 23,729 180,555 180,555 Federal 421,120 3,250,000 3,250,000 State 23,729 180,555 180,555 Local - Bond Revenue - Other-Public/Private Partnership - Subtotal 468,578 3,611,110 - - - - - 3,611,110 Capital Costs: Design 468,578 350,000 350,000 Environmental Assessment - Construction 3,261,110 3,261,110 Subtotal 468,578 3,611,110 - - - - - 3,611,110 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $2,000 400 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Project Name: Security Fencing 1Project No: apbdl6 1Capacity Project: NO lAnticipated Year of Completion: 2023 Install security fencing to enclose the remaining portion of unfenced area of the airport perimeter. The Airport will be receiving a 100%Federal Security grant in 2023 to fund construction of the project. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Airport Fund - Federal 120,000 120,000 State - Local - Bond Revenue - Other-Public/Private Partnership - Subtotal - 120,000 - - - - - 120,000 Capital Costs: Design - Environmental Assessment - Construction 120,000 120,000 Subtotal - 120,000 - - - - - 120,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: Cemetery Development-10th addition (Project No:cp2228 (Capacity Project: YES (Anticipated Year of Completion: 2023 Develop 1 acre of existing property to add 1,200 new grave sites to the cemetery. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Cemetery Fund 45,700 150,000 150,000 Federal - State - Local - Bond Revenue - Cemetery Endowed Care Fund - Subtotal 45,700 150,000 - - - - - 150,000 Capital Costs: Design 45,700 - - Environmental Assessment - Construction 150,000 150,000 Subtotal 45,700 150,000 - - - - - 150,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 Project Name: Forest Walk-Phase 3 1Project No:cp1831 1Capacity Project: YES lAnticipated Year of Completion: 2023 Develop existing cemetery property to add approximately 1,500 new cremation sites. Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total 1Cemetery Fund 205,000 205,000 i iFederal - 1 State - o B Bcal onndd Revenue Cemetery Endowed Care Fund - Subtotal - 205,000 - - - - - 205,000 Capital Costs: Design - - Environmental Assessment - Construction 205,000 205,000 Subtotal - 205,000 - - - - - 205,000 Anticipated Impact on Future Operating Budgets(Annual Maintenance Cost): $0 401 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning TOTAL CAPITAL COSTS and FUN)ING SOURCES-OTHER PROPRETARY FUNDS Prior Budget Budget Estimate Estimate Estimate Estimate 2023-2028 Funding Sources: Years 2023 2024 2025 2026 2027 2028 Total Airport Fund 414,397 687,735 405,555 250,000 488,000 246,000 200,000 2,277,290 Cemetery Fund 45,700 355,000 - - - - - 355,000 Federal 974,100 3,370,000 690,000 900,000 590,000 - - 5,550,000 State 23,729 180,555 5,555 - - - - 186,110 Local - - - - - - - - State Loan 750,000 - - - - - - - Cemetery Endowed Care Fund - - - - - - - - Other-Public/Private Partnership - - - - - - - - Total 2,207,926 4,593,290 1,101,110 1,150,000 1,078,000 246,000 200,000 8,368,400 Capital Costs: Design 802,652 464,180 186,110 185,000 85,000 35,000 30,000 985,290 Environmental Assessment - - - - - - - - Right of Way - - - - - - - - Construction 1,405,274 4,129,110 915,000 965,000 993,000 211,000 170,000 7,383,110 Total 2,207,926 4,593,290 1,101,110 1,150,000 1,078,000 246,000 200,000 8,368,400 Summary of Impacts of 2023-2024 Capital Projects on Future Operating Expenses Other Proprietary Projects 2024 2025 2026 2027 2028 2029 6 Year Total AWOS,Beacon&Emergency Generator $ - $ - $ 2,000 $ 2,000 $ 2,000 $ 2,000 $ 8,000 Runway/Taxiway Rehab,RSA Grading&PAPI project 2,000 2,000 2,000 2,000 2,000 2,000 12,000 Total Other Proprietary Projects $ 2,000 $ 2,000 $ 4,000 $ 4,000 $ 4,000 $ 4,000 $ 20,000 402 To Table of Contents 2023-2024 Biennial Budget Section VII: Capital Planning Other Proprietary Fund Projects 2023/2024 Revenue Sources la 2023 ❑2024 FAA Grants Airport Fund Cemetery Fund State Grants $0.0 $0.5 $1.0 $1.5 Mdlions$2,0 $2.5 $3.0 $3.5 $4.0 Other Proprietary Fund Projects Projected Capital Expenditures $5 $4 $3 C O $2 • $1 $0 2023 2024 2025 2026 2027 2028 403 To Table of Contents I CITY JBUI-tN WASHINGTON 2023-2024 Biennial Budget Section VIII: Appendices APPENDIX A POSITION SALARY SCHEDULE The following pages in this appendix detail the compensation ranges for all City of Auburn employees, both affiliated and non-affiliated. The amounts listed include only base salaries, excluding benefits such as retirement, health insurance, etc. Elected Officials Minimum Maximum Mayor N/A $180,851.04 Deputy Mayor N/A $23,364.48 Council Members N/A $17,523.36 Department Directors Minimum Maximum Administration Director $163,179.84 $207,610.08 Chief Equity Officer $163,179.84 $207,610.08 City Attorney $163,179.84 $207,610.08 Community Development Director $163,179.84 $207,610.08 Finance Director $163,179.84 $207,610.08 Human Resources/Risk Management Director $163,179.84 $207,610.08 Innovation &Technology Director $163,179.84 $207,610.08 Parks, Arts & Recreation Director $163,179.84 $207,610.08 Police Chief N/A $210,805.92 Public Works Director $163,179.84 $207,610.08 405 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices POSITION SALARY SCHEDULE Auburn Police Department The Police Department has both affiliated and unaffiliated positions. The charts below represent the positions organized by the bargaining units. Wages reflected here are base wages only and do not include longevity, education, or other premiums. Contract periods are listed below each chart. All unaffiliated positions under the direction of the Police Chief are included with all of the City's unaffiliated positions later in this appendix. Commanders Minimum Maximum Police Commander N/A $157,453.20 Contract Period: January 2022 - December 2024. Commissioned Minimum Maximum Police Officer $90,156.48 $107,458.32 Police Sergeant N/A $127,582.32 Contract Period: January 2022 - December 2024. Non-Commissioned Minimum Maximum Animal Control Officer $67,033.44 $79,616.16 Evidence/Identification Technician $60,472.32 $74,607.60 Parking Control Attendant $50,943.60 $64,178.64 Police Services Specialist $54,392.40 $68,521.44 Police Services Supervisor $70,175.76 $86,579.76 Contract Period: January 2022 - December 2024. 406 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices POSITION SALARY SCHEDULE Teamsters Other affiliated positions within the City are represented by Teamster Local No. 117. As with some of the non-affiliated positions, the positions classified below may have positions in more than one department. Teamsters Minimum Maximum Building Maintenance Technician $65,587.68 $86,308.32 Custodian $47,867.28 $56,424.96 Custodian Lead $53,474.64 $63,035.28 Electrician $68,152.56 $89,684.64 M&O Mechanic $71,576.88 $81,995.52 Maintenance Specialist $72,345.12 $82,875.12 Maintenance Worker I $55,984.56 $68,540.16 Maintenance Worker I (CDL) $57,104.16 $69,911.04 Maintenance Worker II $66,176.16 $76,208.40 Maintenance Worker II (CDL) $67,499.76 $77,732.64 Parks Mechanic $70,200.24 $80,418.72 Contract Period: January 2020 - December 2022. POSITION SALARY SCHEDULE Non-Affiliated Employees Minimum Maximum Accountant $82,093.92 $104,443.92 Accounting & Financial Reporting Manager $111,310.32 $141,618.72 Administrative Services Assistant $67,076.16 $85,341.36 Accounting Specialist $67,076.16 $85,341.36 Administrative Specialist- M&O $60,755.28 $77,299.44 Airport Manager $121,624.08 $154,739.28 Airport Operations Technician $67,076.16 $85,341.36 Anti-Homelessness Outreach Program Coordinator $82,093.92 $104,443.92 Anti-Homelessness Program Administrator $111,310.32 $141,618.72 Arts & Events Manager $95,716.32 $121,775.76 Arts Coordinator $82,093.92 $104,443.92 Assistant Chief of Police N/A $190,978.80 Assistant Director of Community Development $147,174.72 $187,248.00 Assistant Director of Engineering Services/City Engineer $147,174.72 $187,248.00 Assistant Director of Human Resources $147,174.72 $187,248.00 Assistant Director of Innovation &Technology $147,174.72 $187,248.00 Assistant Golf Professional $74,090.88 $94,308.24 Assistant Traffic Engineer $99,544.56 $126,647.52 Associate Engineer $95,716.32 $121,775.76 Building Inspector $82,094.16 $104,443.92 Business License Program Coordinator $89,163.84 $113,442.48 Capital & Construction Engineering Manager $127,731.36 $162,511.20 Cemetery Manager $95,716.32 $121,775.76 407 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices POSITION SALARY SCHEDULE Non-Affiliated Employees (cont.) Minimum Maximum City Clerk $103,427.04 $131,586.00 City Prosecutor $95,716.32 $121,775.76 Civil Engineer- Utilities $99,544.56 $126,647.52 Code Compliance Manager $95,716.32 $121,775.76 Code Compliance Officer I $77,053.44 $98,034.96 Code Compliance Officer II $82,094.16 $104,443.92 Communications Manager $95,716.32 $121,775.76 Community Services Manager $103,427.04 $131,586.00 Construction Inspector $82,094.16 $104,443.92 Construction Manager $95,716.32 $121,775.76 Contract Administration Manager $95,716.32 $121,775.76 Contract Administration Specialist $67,076.16 $85,341.36 Crime Analyst $82,093.92 $104,443.92 Curator of Education $82,093.92 $104.443.92 Curator of Collections Specialist $74,090.88 $94,308.24 Department Administrative Assistant $67,076.16 $85,341.36 Deputy City Attorney $147,174.72 $187,248.00 Deputy City Clerk $74,090.88 $94,308.24 Design Technician Manager $95,716.32 $121,775.76 Desk Auditor $67,076.16 $85,341.36 Desktop Support Manager $99,544.56 $126,647.52 Development Engineer Manager $113,536.08 $144,450.48 Development Review Engineer $99,544.56 $126,647.52 Domestic Violence Paralegal $74,090.88 $94,308.24 Economic Development Coordinator $82,093.92 $104,443.92 Economic Development Manager $111,310.32 $141,618.72 Emergency Management Coordinator $82,093.92 $104,443.92 Emergency Manager $111,310.32 $141,618.72 Engineering Design Technician $89,163.84 $113,442.48 Engineering Survey Technician $77,053.44 $98,034.96 Executive Assistant to the Mayor $89,163.84 $113,442.48 Facilities Manager $103,427.04 $131,586.00 Facility Assistant $50,897.04 $64,173.60 Field Supervisor $89,163.84 $113,442.48 Financial Analyst $89,163.84 $113,442.48 Financial Operations Manager $111,310.32 $141,618.72 Financial Planning Manager $127,731.36 $162,511.20 Fleet/General Services Manager $103,427.04 $131,586.00 GIS Analyst $89,163.84 $113,442.48 GIS Inventory Technician $67,076.16 $85,341.36 Golf Course Manager $95,716.32 $121,775.76 Grant Coordinator $82,093.92 $104,443.92 Housing Repair Program Coordinator $82,093.92 $104,443.92 Housing Repair Technician $74,090.88 $94,308.24 408 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices POSITION SALARY SCHEDULE Non-Affiliated Employees (cont.) 1 Minimum Maximum Human Resources Analyst $89,163.84 $113,442.48 Human Resources Assistant $67,076.16 $85,341.36 Human Resources Coordinator $82,093.92 $104,443.92 Human Resources Manager $111,310.32 $141,618.72 Human Resources Contract Specialist $67,076.16 $85,341.36 Human Services Program Coordinator $82,093.92 $104,443.92 IT Business Systems Analyst $89,163.84 $113,442.48 IT Support Specialist $77,053.44 $98,034.96 Lead City Prosecutor $103,427.04 $131,586.00 Lead Network Engineer $99,544.56 $126,647.52 Legal Assistant $67,076.16 $85,341.36 Maintenance & Operations Services General Manager $127,731.36 $162,511.20 Multimedia Assistant (.75 FTE) $38,172.78 $48,130.20 Multimedia Design Technician $77,053.44 $98,034.96 Multimedia Video Specialist $77,053.44 $98,034.96 Museum Director $95,716.32 $121,775.76 Neighborhood Program Coordinator $82,093.92 $104,443.92 Network Analyst $89,163.84 $113,442.48 Network Engineer $95,716.32 $121,775.76 Office Assistant $56,285.04 $71,278.08 Officer Wellness Coordinator $82,093.92 $104,443.92 Paralegal $74,090.88 $94,308.24 Parks Maintenance Manager $103,427.04 $131,586.00 Parks Planning & Development Manager $95,716.32 $121,775.76 Payroll Specialist $74,090.88 $94,308.24 Permit Technician I $60,755.28 $77,299.44 Permit Technician II $67,076.16 $85,341.36 Planner $82,093.92 $104,443.92 Planner II $89,163.84 $113,442.48 Planning Services Manager $111,310.32 $141,618.72 Plans Examiner $89,163.84 $113,442.48 Project Engineer $113,536.08 $144,450.48 Project Manager $95,716.32 $121,775.76 Project Survey Technician $89,163.84 $113,442.48 Project Surveyor $95,716.32 $121,775.76 Public Information Officer $89,163.84 $113,442.48 Public Works GIS Manager $99,544.56 $126,647.52 Public Works GIS Technician $67,076.16 $85,341.36 Real Estate Manager $95,716.32 $121,775.76 Records Clerk $60,755.28 $77,299.44 Recreation Manager $95,716.32 $121,775.76 Recreation Program Coordinator $82,093.92 $104,443.92 Registration Clerk/Office Assistant $56,285.04 $71,278.08 Resource Navigation Program Coordinator $82,093.92 $104,443.92 Right-of-Way Specialist $82,094.16 $104,443.92 409 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices POSITION SALARY SCHEDULE Non-Affiliated Employees (cont.) Minimum Maximum SCADA Technician $77,053.44 $98,034.96 Senior Accountant $89,163.84 $113,442.48 Senior Accounting Specialist $74,090.88 $94,308.24 Senior Center Manager $95,716.32 $121,775.76 Senior City Staff Attorney $127,731.36 $162,511.20 Senior GIS Specialist $82,094.16 $104,443.92 Senior Planner $95,716.32 $121,775.76 Senior Police Administrative Assistant $74,090.88 $94,308.24 Senior Project Engineer $121,624.08 $154,739.28 Senior Traffic Engineer $121,624.08 $154,739.28 Senior Transportation Planner $103,427.04 $131,586.00 Senior Utility Billing Account Specialist $74,090.88 $94,308.24 Sewer Utility Engineer $113,536.08 $144,450.48 SKHHP Executive Manager $111,310.32 $141,618.72 SKHHP Program Coordinator $82,093.92 $104,443.92 Solid Waste Customer Care Specialist $67,076.16 $85,341.36 Special Events Coordinator $82,093.92 $104,443.92 Storm Drainage Technician $82,094.16 $104,443.92 Storm Drainage Utility Engineer $113,536.08 $144,450.48 Storm/Sewer Manager $103,427.04 $131,586.00 Stormwater Management Inspector $82,094.16 $104,443.92 Street/Vegetation Manager $103,427.04 $131,586.00 Survey Manager $103,427.04 $131,586.00 Survey Party Chief $82,094.16 $104,443.92 Systems Analyst $89,163.84 $113,442.48 Tax & Licensing Manager $95,716.32 $121,775.76 Teen Coordinator $82,093.92 $104,443.92 Theater Operations Coordinator $82,093.92 $104,443.92 Traffic Operations Engineer $113,536.08 $144,450.48 Traffic Operations Supervisor $95,716.32 $121,775.76 Traffic Signal Technician $82,094.16 $104,443.92 Transportation Technician $89,163.84 $113,442.48 Utility Billing &AMI Supervisor $89,163.84 $113,442.48 Utility Billing Account Representative $60,755.28 $77,299.44 Utility Billing Account Specialist $67,076.16 $85,341.36 Utility Billing Services Manager $103,427.04 $131,586.00 Utility Billing Services Supervisor $89,163.84 $113,442.48 Utility Engineering Manager $127,731.36 $162,511.20 Utility Technician $67,076.16 $85,341.36 Water Division Manager $103,427.04 $131,586.00 Water Quality Program Coordinator $95,716.32 $121,775.76 Water Resources Technician $82,093.92 $104,443.92 Water Utility Engineer $113,536.08 $144,450.48 Webmaster $82,093.92 $104,443.92 410 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices - APPENDIX B 1 History of Auburn r bil 4 The City of Auburn, located 20 miles south of Seattle, was home ---- to some of the earliest white settlers in King County. Nestled in a LS AIE' � "f' ` �,,, -� I fertile river valley, Auburn has been both a farm community and a P •U center of business and industry for more than 150 years. Auburn irim rum ,J {it J_11.11,14tri, LitzIA is located near the original confluence of the Green and White rivers, both of which contain runoff water from the Cascade -- Mountain range. The valley was originally the home of the t. - _ Skopamish, Smalhkamish, and Stkamish Indian tribes. The first white men in the region were explorers and traders who arrived in the 1830s. Auburn Hardware Store,1915,White River Valley Museum Settlers first came to the valley in the 1850s. On October 27, 1855, an Indian ambush killed nine people, including women and children. In November, a military unit led by Lieutenant William Slaughter camped near what is now present- day Auburn. On December 4, 1855, a group of Indians attacked, killing Lt. Slaughter and two other men. A new treaty was written which provided the establishment of the Muckleshoot reservation, which is the only Indian reservation now within the boundaries of King County. The White River tribes collectively became known as the Muckleshoot tribe. White settlers, the Neely and Ballard families, began returning to the area. In 1891, the town of Slaughter incorporated. Although many older citizens considered the town's name as a memorial, many newer residents understandably felt uncomfortable with it. Within two years, the town was renamed Auburn, taken from the first line of Oliver Goldsmith's poem, The Deserted Village:"Sweet Auburn! Loveliest village of the plain." Auburn had been a bustling center for hop farming until 1890 when the crops were destroyed by aphids. After that, the farms were mostly dairy farms and berry farms. Nevertheless, flooding was still a problem for Auburn farmers until the Howard Hanson Dam was built in 1962. This dam on the Green River, along with the Mud Mountain Dam on the White River, provided controlled river management, which left the valley nearly flood-free. Another impetus to Auburn's growth was the railroad. The Northern Pacific Railroad put a rail line through town in 1883, but it was the Seattle-Tacoma Interurban line that allowed easy access to both cities starting in 1902. The Interurban allowed farmers to get their product to the markets within hours after harvest. The railroad, along with better roads, caused many new companies to set up business in Auburn,among them the Borden Condensery(which made Borden's Condensed Milk) and the Northern Clay Company. Auburn grew through the twentieth century like many American towns. The 1920s were prosperous for citizens, but the Great Depression of the 1930s left many in need. World War II brought great hardship to many local Japanese farmers when they were moved to internment camps and their land taken from them. At the same time, local boys were sent to fight in the Pacific, and some died in battle. The postwar era was prosperous to Auburn, bringing more businesses and a community college to the city. In 1963, The Boeing Company built a large facility to mill sheet metal skin for jet airliners. As time went on, many farms disappeared as the land was converted to industrial use. In the 1990s,a large"supermall"was built in the valley,enticing consumers from all over the Puget Sound region. It was called SuperMall of the Great Northwest. In May 2012, it was renamed to The Outlet Collection Seattle. Auburn has made the transition from small farms to large industries, but much of the city's history remains.A monument in the memory of Lieutenant Slaughter, erected in 1918, still stands in a local park. The Neely Mansion, built by the son of a pioneer in 1891, has been refurbished and is listed in the National Register of Historic Places. Auburn's downtown still maintains a "Main Street U.S.A" appearance. Sources: Clarence B. Bagley, History of King County(Chicago: S. J. Clarke Publishing Co, 1929)Vol. 1, 712-727. Also see: Josephine Emmons Vine,Auburn—A Look Down Main Street(City of Auburn, 1990). 411 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices About Auburn For over 100 years the City of Auburn has been providing visitors and residents with the opportunity to discover why this town is like no other. Auburn is the land of two rivers, home to two nations and spread across two counties. Located between Seattle and Tacoma in the shadow of Mt. Rainier, Auburn is the perfect place to work, play and spend a lifetime. It's a warm, embracing community where people still stop to say hello. Aubur is a community rich in history where you'll find new businesses mingling Searac with old and a historic downtown getting acquainted with a new, modern Airport facade. Auburn is centrally located between Seattle and Tacoma in the heart of the Green River Valley with easy access to the best of both cities. Auburn * burn is a quick 30-minute drive to all Seattle has to offer and more, and a 20- minute drive to Tacoma. Amenities like the Pike Place Market, Benaroya Hall, Seattle Art Museum and Tacoma Chihuly Museum of Glass are all • within easy reach. oma Sustainable Business Prices Auburn,with its close proximity and all the advantages of Seattle and Tacoma,still has sustainable business practices. And although there is an influx of people into the Auburn community, housing prices are still affordable. Mt. Rainier and Outdoor Lifestyle Auburn is about one hour from Mt. Rainier, Crystal Mountain and the Snoqualmie Ski Area. It is also home to several biking and walking trails, including the White and Green River trails and the Interurban Trail. Auburn has over 30 developed parks of various sizes for the whole family to enjoy. There are two golf courses in Auburn: the Auburn Golf Course and Washington National Golf Club. Education Auburn has reason to be proud of its schools.They pride themselves in providing an excellent education that produces students who have a love of learning and a sense of responsibility. Auburn boasts nearly two dozen elementary, middle, and high schools, each one unique, but all offering a supportive learning environment designed to foster each student's natural abilities. Green River College, the city's "Harvard on the Hill," provides the serious student a quiet, natural environment in which to study. This is a community that puts learning and education first. Urban Transportation Take the Sounder Train to Seattle. Avoid the traffic and rest, read or log onto your laptop as you take the 20-minute ride from Auburn to Seattle to work, shop, or do business. The Sounder Train has eight morning trains and one evening train traveling from Auburn into Seattle and back. Sense of Community in Historic Downtown Come enjoy a sense of community in one of the oldest cities in the state of Washington. With unique architecture, combined with historic preservation and renovations, Auburn has retained the look and feel of a real downtown. Auburn's unique historic downtown still provides a gathering place for numerous events. 412 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices ARTS AND CULTURE City of Auburn Arts Programs The City of Auburn offers various arts and education programs including a growing public art collection, the City Hall Gallery, the Cheryl Sallee Gallery at the Senior Activity Center, the Community and Event Center Gallery. Featuring emerging regional artists, an Outdoor Sculpture Gallery, and the popular BRAVO Performing Arts Series, presenting national and internationally acclaimed touring shows, from dance, theatre, and music, to amazing circus acts and children's shows. For more information visit www.auburnwa.gov/arts. Auburn Symphony Orchestra Auburn's Symphony Orchestra is made up of more than 60 professional musicians, and has received wide press coverage for its superb performances. The Auburn Symphony Orchestra is currently performing under the direction of Wesley Schulz. For more information visit www.auburnsymphony.org. Auburn Performing Arts Center The Auburn Performing Arts Center, a venue conveniently located in downtown Auburn, reopened in October 2015 after undergoing a remodel in conjunction with construction of the new Auburn High School. Owned and subsidized by Auburn School District No. 408, the Performing Arts Center features a 935-seat theater, and is the home of the BRAVO! Performing Arts series, the Auburn Symphony Orchestra, and the Pacific Ballroom Dance Company, among other attractions. For more information visit www.auburn.wednet.edu. Auburn Avenue Theater The City of Auburn purchased the Auburn Avenue Theater in 2020, although it has been operating the Theater since 2007. It is a popular venue for performing arts and features a variety of entertainment options, including theatrical performances, children's shows, comedy nights, dance, music and more—right in the heart of downtown. For a full list of performances at the Auburn Avenue Theater,visit www.auburnwa.gov/arts. In July 2021, a fire at the Max House Apartments in downtown Auburn completely destroyed the apartment building and several businesses. As a result, the Auburn Avenue Theater will remain closed. The City will begin working with its insurance carrier to determine the appropriate avenues for an insurance claim. Once that is completed, the City will then be inviting the public to provide input regarding the next steps for the Auburn Avenue Theater. White River Valley Museum The White River Valley Museum is operated as a partnership with the City of Auburn and combines history and culture to create an exciting and educational experience for visitors. Museum collections focus on local Puget Sound history, Northwest Indian culture, Japanese immigration and the Northern Pacific Railroad. The White River Valley Museum has worked with the City of Auburn to restore Mary Olson Farm, the most intact 1880s family farm in King County. It operates as a living history and environmental learning site. The Farm is a King County Landmark and in the National Register of Historic Places. Significant features include an 1897 barn, a 1902 farmhouse and four runs of salmon in Olson Creek. For more information visit www.wrvmuseum.org. 413 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices WHAT'S HAPPENING IN AUBURN Residential Bulky Item Collection YEAR`ROUND WM single-family, duplex, and mobile home park residents can have up to four bulky items collected White River Valley Museum one-time per year at no cost. Clean house and get Exhibits open Wednesday through Sunday, 12-4pm rid of such bulky items as appliances, outdoor items, Admission is FREE! furniture, and lawn equipment. Call 253 288-7433 or visit www.wrvmuseum.org. For guidelines and more information visit www.wmnorthwest.com/auburn or call 253-939- Teen Late Night 9792. Call 253-931-3043 for dates, times and locations. JANUARY BRAVO Performing Arts Series September-July Miss Auburn Scholarship Show Various Locations www.missauburn.orq. Call 253-931-3043 for full schedule. Auburn Senior Activity Center Winterfest Avenue Kids Lunch Auburn Community& Event Center Gymnasium Call 253-931-3016 for more information. Call 253-931-3043 for full schedule. FEBRUARY Comedy Night at the Course Auburn Golf Course Banquet Room Auburn Senior Activity Center Valentine's Call 253-931-3043 for full schedule. Day Lunch Call 253-931-3016 for more information. Parent's Night Out Les Gove Gymnasium, 5-9pm MARCH For children ages 5-10. Call 253-931-3043 for specific dates. Auburn Senior Activity Center St. Patrick's Auburn Symphony Orchestra Day Lunch auburnsymphony.org Call 253-931-3016 for more information. Call 253-887-7777 for concert information. Daddy Daughter Date Night SPRING& FALL Auburn Community and Event Center Call 253-931-3043 for dates and times. King County Residential Special Recycling Ladies & Lil' Gents Events Auburn Community and Event Center Held April/May and September/October at Call 253-931-3043 for more information. Ilaklo Elementary School. Open to households within Auburn who are served APRIL by Waste Management. For information call 253-931-3038 (option #2) or visit Upcoming Events at Auburn Senior Activity Center Easter Lunch www.auburnwa.aov/solidwasteevents . Call 253-931-3016 for more information. WM Recycle Right Collection Events Mountain View Cemetery Sunrise Service Held July&September. Locations TBD. Easter morning Open to households within Auburn who are served Call 253-931-3028 for more information. by Waste Management. For guidelines and more information visit Peter Cotton Trail www.wmnorthwest.com/auburn or call 253-939- A community-wide outdoor scavenger hunt that 9792. coincides with Easter. Call 253-931-3043 or visit www.auburnwa.gov/events for dates, times and information. 414 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices Auburn's Clean Sweep Mary Olson Farm A perfect opportunity to give back to your Late June—mid-August community. Open for free Saturdays and Sundays 11am -4pm Call 253-931-3043 for more information. Call 253-288-7433 or visit wrvmuseum.org for more information MAY Auburn Senior Activity Center Father's Day Auburn Senior Activity Center Mother's Day Lunch Lunch Call 253-931-3016 for more information. Call 253-931-3016 for more information. • Auburn's Memorial Day Service ! Mountain View Cemetery Call 253-931-3028 for time and more information. Dog Trot Fun Runr Game Farm Park 1. Annual pet-friendly 3K/5K fun run that kicks off the � .�„ b ' Petpalooza festival. - :" : + • Call 253-931-3043 or visit ; . :r sao www.auburnwa.gov/events for dates, times and "' " information. • ! � _ .o• Petpalooza Game Farm Park Auburn's award-winning pet-friendly event. Call 253- ^ - 931-3043 or visit www.auburnwa.gov/events for dates, times and information. JUNE • T . Auburn Farmers Market . ' • Sundays, June-September ` 10am-3pm, Les Gove Park A cornucopia of fresh vegetables, fruits, flowers and other products. Call 253-931-3043 or visit www.auburnfarmersmarket.orq for more information City of Auburn Residential Community Yard _. - Sale to (iv For more information Call 253-931-3038 (option#2) or visit www.auburnwa.gov/solidwaste under r"'�- K Upcoming Events F KidsDay ;:. Les Gove Park • Children's summer kickoff celebration which includes �+ J entertainment, information fair, arts and crafts, and other fun activities. Call 253-931-3043 or visit A www.auburnwa.gov/events for dates, times and - information. T A ' I �,• -. 415 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices JULY Designed to provide residents with information about the City, how decisions are made and funds Fourth of July Festival allocated, and educate about ways to be more Les Gove Park civically engaged in the City of Auburn. Requires Come out and enjoy Auburn's 4th of July Festival! registration! Activities include live entertainment on two stages, More Info: 253-876-1988 tons of inflatable rides, pony rides, an auburnwa.gov/civicsacademy antique/classic car show, bingo, craft vendors, Food Court and more! Call 253-931-3043 or visit Auburn Senior Activity Center Summer BBQ www.auburnwa.gov/events for dates, times and Call 253-931-3016 for more information. information. Auburn Senior Activity Center Wellness Fair Summer Fun in Auburn's Parks Lunch July—August Call 253-931-3016 for more information. • Kids SummerStage, Les Gove Park, Wednesdays at 12pm. OCTOBER • Summer Sounds, Les Gove Park, Thursdays at 6:30pm Halloween Harvest Festival & Les Gove Park • Friday Night Flicks, various parks, Fridays, Trunk-or-Treat movies begin at dusk Les Gove Park; • Concert and Almost 5K Poker Run, Les Come out and celebrate with games and activities Gove Park and trunk or treat at Les Gove Park. Call 253-931-3043 or visit Call 253-931-3043 for more information. www.auburnwa.gov/events for dates, times and information. Auburn Senior Activity Center Halloween Auburn Senior Activity Center Summer BBQ Lunch Call 253-931-3016 for more information. Call 253-931-3016 for more information. AUGUST NOVEMBER National Night Out Auburn's Veterans Parade & Observance Held throughout the City of Auburn; First Tuesday of Main Street the month. Auburn's annual Veterans parade is one of the Designed to encourage neighbors to form largest sanctioned Veterans Day parades west of community partnerships with each other and the Mississippi along with a static display exhibit, a connect with City staff. Requires registration! luncheon, military display and flyover followed by More Info: 253-876-1988 I auburnwa.gov/nno one of the State's largest marching band competitions. Auburn Senior Activity Center Summer BBQ Call 931 3 visit Call 253-931-3016 for more information. www.auburnwa.gogov/events for dates, times and information. SEPTEMBER Auburn Senior Activity Center Veterans Day Lunch Hops & Crops Music & Beer Festival Call 253-931-3016 for more information. Mary Olson Farm 21 and up festival featuring great beer tasting and Auburn Senior Activity Center Thanksgiving regional indie bands. Lunch Call 253-288-7433 for more information. Call 253-931-3016 for more information. Civics Academy Held in locations around Auburn September— November(Thursday evenings and some Saturday mornings) 416 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices -. DECEMBER ,- ilLSanta Parade/City Hall Tree Lighting ', , Main Street; City Hall Plaza & B Street Plaza ` 253-931-3043 A fun-filled parade celebrating the holidays. Parade on Main Street, immediately followed by a tree lighting at City Hall. r y ; - Breakfast with Santa Auburn Community and Event Center Join Santa and his elves for breakfast and special holiday entertainment. Call 253-931-3043 for registration information. k l •!-' Auburn Senior Activity Center Holiday OPill.,04.414(. Lunch Call 253-931-3016 Mountain View Cemetery Tree of Remembrance ` i I December 1 - 30 Call 253-931-3028 for more information. , �11J� ' 7�t?'4 r ff.... ,- :5,-. ..._ ilie1411111AC N.,, lir . ._ - . y N , ' „ . .= 4 - a 417 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices WHO TO CALL City Government: Mayor's Office 253-931-3041 City Attorney's Office 253-931-3030 Communications & Community Relations 253-931-4009 Finance Department 253-931-3033 Human Resources & Risk Management 253-931-3040 Innovation &Technology 253-804-5078 Parks, Arts and Recreation 253-931-3043 Community Development 253-931-3090 Public Works 253-931-3010 Public Safety: Fire Department (Valley Regional Fire Authority) 253-288-5800 King County District Court—South Division, Auburn 206-205-9200 Police Department 253-931-3080 South Correctional Entity(SCORE) 206-257-6200 City Resources: Auburn Golf Course 253-833-2350 Auburn Municipal Airport 253-333-6821 Auburn Senior Activity Center 253-931-3016 Mountain View Cemetery 253-931-3028 White River Valley Museum 253-288-7433 Community Resources: Animal Control 253-931-3062 Auburn Chamber of Commerce 253-833-0700 Auburn Downtown Association 253-939-3982 Auburn School District 253-931-4900 Auburn Valley Humane Society 253-249-7849 Drivers' Licensing, Federal Way 253-661-5001 Employment Security Department, WorkSource 253-804-1177 Food Bank 253-833-8925 General Services Administration 253-931-7000 King County Superior Court, Kent 206-205-2501 King County Tax Assessor 206-296-7300 Language Line Solutions 800-752-6096 Pet Licensing 253-249-7849 Pierce County Tax Assessor 253-798-6111 Post Office 253-333-1377 Puget Sound Energy 888-225-5773 Waste Management (Residential) 253-931-3038 The Outlet Collection - Seattle 253-833-9500 Voter Registration, King County 206-296-8683 Voter Registration, Pierce County 253-798-8683 418 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices COMMUNITY STATISTICS This section of the budget contains a synopsis of data regarding the Auburn community. This data is presented both to provide background information to the reader and to add insight to some of the budget goals and policies addressed in this document. 2022 INFORMATION Date of Incorporation June 13, 1891 Form of Government Mayor-Council Type of Government Non-Charter Code City Population 88,750 Rank in Size-Washington State 14th Assessed Valuation $14,691,361,482 Area 29.9 Square Miles Auburn Median Age 35.5 Years Old Registered Voters 48,901 Miles of Streets 247 Miles FIRE PROTECTION Number of Stations 6* Number of Commissioned Fire Fighting Personnel 121 Number of Non-Commissioned Personnel 15 Total Number of Personnel and Firefighters 136 Fire Responses 2,267 Emergency Medical Service Responses 13,295 All Other Responses 314 Total Number of Responses 15,876 *Beginning January 1, 2007, the Valley Regional Fire Authority began providing fire protection services for the Cities of Auburn, Algona and Pacific. There are six stations in total; five in Auburn (although one is a training station), and one in Pacific. POLICE PROTECTION Number of Stations/Precincts 3 Number of Commissioned Police Personnel 99 Number of Non-Commissioned Personnel 26 Total Number of Officers and Personnel 125 Number of Calls for Service-2022 69,072 2022 Utility Rates: Reduced rates for low-income senior citizens and disabled persons available. WATER SERVICE Basic Service Charge $18.24/Month Commodity Rate: 0-7 $3.62/ccf 7.01-15 $4.42/ccf 15.01-9999 $5.02/ccf Total Water Customers - December 2022 15,010 Gallons of Water Produced -2022 Statistic 2,379,301,500 Gallons of Water Purchased -2022 Statistic 0 Average Daily Consumption -2022 Statistic 6.05 Million Gallons Miles of Water Main 290 Miles 419 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices SEWER City Sewer- Single Family Residence $25.99/Month Metro Sewer-Single Family Residence $49.27/Month Total Sanitary Sewer Customers -January 2023 16,172 Sanitary Sewer Lines 210 Miles STORM DRAINAGE Single Family Residence $15.88/Month Total Storm Drainage Customers -January 2023 18,626 Storm Pipes 246 Miles SOLID WASTE (Contracted Services) 1 can (35 gal)/week, curbside $11.65/Month Number of Residential Accounts -January 2023 18,454 BUSINESS LICENSES Fee per Year- General License $103 Business Licenses Issued -2022 Statistic 2,428 VALUE OF BUILDING PERMITS ISSUED IN 2022 $104,401,014 PARKS, ARTS AND RECREATION Developed Park Acreage 291 Total Park Acreage 986 Number of Developed Parks 33 Number of Cemetery Placements 331 Number of Rounds Played (Golf Course) 57,517 Athletic Teams 259 Recreation Activities 2,297 Senior Center Visits 31,593 Cultural Arts & Major Special Events 165 Audience Served by Cultural Arts & Major Special Events 113,926 Museum Audience Served 5,061 MAJOR EMPLOYERS (number of employees) The Boeing Company 3,600 Auburn School District 2,536 Muckleshoot Indian Tribe 1,472 Multicare Auburn Regional Medical Center 1,208 Green River College 857 Safeway Distribution Center 800 Costco Wholesale/Optical #190 782 City of Auburn 574 Ply Gem Pacific Windows Corporation 550 Walmart#2385 336 420 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices GENERAL DEMOGRAPHICS Persons 19 years and younger 25.9% Persons 20 - 34 years 23.2% Persons 35- 54 years 25.8% Persons 55 years and older 25.1% Male 52.2% Female 47.8% Median Household Income (City of Auburn) City of Auburn $79,368 Washington State $84,247 SALES TAX RATE (effective 2022): Washington State 6.50% King County 0.25% Regional Transit Authority 1.40% Metro 0.90% City of Auburn 0.85% Criminal Justice 0.10% Housing Services 0.10% TOTAL SALES TAX RATE 10.10% OTHER CITY TAXES AND TAX RATES (effective 2022): Natural Gas Utility Tax* 6.00% Brokered Natural Gas 6.00% Electric Utility Tax* 6.00% Telephone Utility Tax* 6.00% Cable Television Utility Tax* 6.00% Cable Television Franchise Tax 5.00% Solid Waste Utility Tax* 10.00% Water Utility Tax* 10.00% Sewer Utility Tax* 10.00% Storm Drainage Utility Tax* 10.00% Gambling Taxes** Amusement Games** 2.00% Bingo** 5.00% Card Rooms*** 4.00% Punch Board and Pull Tabs** 10.00% * Includes 1.0% allocated to the Arterial Street Preservation Fund (Fund 105) for improvements. ** Applied on gross receipts net of the amount awarded as prizes. *** Applied on gross receipts. Sources of information: City of Auburn GIS, Finance, Community Deveopment, Fire, Police, Parks, Arts and Recreation Department, US Bureau of Labor Statistics, King and Pierce County Elections Office, State of Washington Department of Revenue, and Washington State Office of Financial Management. 421 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices 7 Population, Housing Units and School Enrollment 100,000 80,000 60,000 40,000 20,000 - I I I I 2018 2019 2020 2021 2022 •Series1 ■Series2 Series3 / Population, Housing and School 2018 2019 2020 2021 2022 School Enrollment (1) 16,949 17,300 16,702 16,880 17,640 Rate of Unemployment (2) 4.0% 3.4% 10.1% 5.9% 3.7% Population (3) 80,615 81,720 81,940 88,080 88,750 Housing Units (3) One Unit 16,616 16,674 16,687 17,128 17,185 Two or More 11,417 12,008 12,008 12,532 12,738 Mobile Home or Special 2,659 2,663 2,671 2,674 2,676 Total Housing Units 30,692 31,345 31,366 32,334 32,599 Sources: (1)Auburn School District No. 408 (2) U.S. Bureau of Labor Statistics (3)WA State Office of Financial Management 422 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices Retail Sales Tax Collections $25 $20 $15 G7 C 0 $10 $5 $0 2018 2019 2020 2021 2022 Wholesaling Construction •Services •Retail Trade •Automotive •Manufacturing ■Other Business Transportation J Sales Tax Collections by Sector(in Thousands) 2018 2019 2020 2021 2022 Retail Trade Apparel $1,170 $1,236 $873 $1,123 $1,137 Auto& Gas $4,122 $4,069 $3,827 $4,555 $4,780 Building Material $576 $652 $751 $803 $789 Food Stores $388 $406 $451 $487 $565 Non-Store Retailers $267 $228 $271 $280 $138 Furniture& Electronics $439 $499 $510 $634 $630 General Merchandise $870 $818 $878 $917 $889 Miscellaneous Retail Trade $1,330 $1,598 $1,766 $2,219 $2,506 Retail Trade $ 9,163 $ 9,506 $ 9,327 $ 11,017 $ 11,433 Services 4,229 4,445 4,220 4,924 5,395 Construction 2,310 2,193 3,068 3,034 2,828 Manufacturing 754 821 390 501 749 Transportation 120 89 197 373 249 Wholesaling 1,469 1,496 1,346 1,424 1,578 Other Business 154 265 308 410 428 Grand Total $ 18,198 $ 18,814 $ 18,856 $ 21,683 $ 22,661 Source: City of Auburn Finance Department Actual receipts, January through December 423 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices r Construction Activity By Value $180 $160 $140 $120 2 $100 $80 $60 $40 $0 2018 2019 2020 2021 2022 ■ Commercial ■ Residential Building Permits and Construction Values Commercial Building Residential Building Year Permits Value Permits Value 2018 322 $72,622,659 210 $25,790,413 2019 338 $157,025,901 195 $18,831,821 2020 270 $93,920,444 202 $32,630,433 2021 284 $101,356,032 231 $38,638,648 2022 232 $75,543,869 289 $34,235,397 Source: City of Auburn Community Development Department Data represents new construction only 424 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices Property Tax Levy Information (King County portion of Auburn} $13 315.14 $16 $13-59 $13.82 $14 ~1; v3 $11.94 $12 $10 $8 $6 S4 S2 $2.03 $1.92 $1.82II $1.66 so 2018 2019 2020 2021 2022 •Emergency Medical SeRis ■L1rary ■Valley Regional Fire Autority ■Hospital District ■Sound Transit ■Port of Seattle Washington State •lKIig County Flood District King County 'Auburn School District ■City of Auburn Property Tax Change 2021-2022 Levy 2018 2019 2020 2021 2022 $ % City ofAuburn $ 2.03 $ 1.92 $ 1.82 $ 1.77 $ 1.66 $ (0.10) -6% Auburn School District 6.30 3.81 5.20 5.20 4.99 (0 22) -4% King County 1.33 1.22 1.24 1.25 1.23 (0.02) -1% King County Flood District 0.11 0.10 0.09 0.09 0.08 (0 01) -9% Washington State 2.92 2.63 3.03 3.09 2.82 (0.27) -9% Port of Seattle 0.14 0.12 0.12 0.12 0.11 (0.01) -6% Sound Transit 0.23 0.21 0.20 0.20 0.18 (0.01) -7% Hospital District 0.46 0.42 0.40 0.39 0.35 (0.03) -8% Valley Regional Fire Authority 0.98 0.92 0.87 1.10 1.03 (0.07) -6% Library 0.41 0.37 0.36 0.36 0.33 (0.03) -8% Emergency Medical Services 0.24 0.22 0.27 0.26 0.25 (0.02) -6% Total Lew Rate $ 15.14 $ 11.94 $ 13.59 $ 13.82 $ 13.03 $ (0.79) -6% Auburn%to Total Levy 13.43% 16 11% 13.38% 12.79% 12.75% Demographic Information Change 2021-2022 (King&Pierce County) 2018 2019 2020 2021 2022 % Assessed Valuation(in 000's) $ 10,559,151 $ 11,489,516 $ 12,380,036 $ 13,368,770 $ 14,691,361 $ 1,322,591 10% Average Homeowner Assessed Value $ 304,000 $ 343,000 $ 355,000 $ 379,000 $ 433,000 $ 54,000 14% City Tax on an Average Home $ 618 $ 660 $ 646 $ 670 $ 720 $ 50 7% Population 80,615 81,720 81,940 88,080 88,750 670 1% School Enrollment 16,949 17,300 16,702 17,443 17,618 175 1% CPI-Seattle,Annual growth rate 2.7% 2.7% 2.8% 2.9% 3.1% 0.2% 8% IPD/Implicit Price Deflator 1.1% 1.1% 1.1% 1.1% 1.2% 0.1% 6% 425 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices r Nk Property Tax Levy Information {Pierce County portion of Auburn} $18 $16 $14.35 $12.80 312.32 $14 311.24 $11.98 $12 $10 $3 $6 $4 $2 2.03 $1.92 $1.82I _ $1.66 $0 2018 2019 2020 2021 2022 •Library •Valley Regional Fire Authority •Sound Transit •Pork of Tacoma Washington State ■Pierce County Flood district Pierce County ■Auburn School district ■City of Auburn J Property Tax Change 2021-2022 Levy 2018 2019 2020 2021 2022 $ % City of Auburn $ 2.03 $ 1.92 $ 1.82 $ 1.77 $ 1.66 $ (0.10) -6% Auburn School District 6.30 3.81 5.20 5.20 4.99 $ (0.22) -4% Pierce County 1.23 1.13 1.05 0.98 0.88 $ (0.11) -11% Pierce County Flood District 0.08 0.08 0.10 0.10 0.10 $ (0.00) 0% Washington State 2.91 2.62 3.01 2.93 2.66 $ (0.28) -9% Port of Tacoma 0.18 0.18 0.18 0.17 0.15 $ (0.02) -11% Sound Transit 0.23 0.21 0.20 0.20 0.18 $ (0.01) -7% Valley Regional Fire Authority 0.98 0.92 0.87 1.10 1.03 $ (0.07) -6% Library 0.41 0.37 0.36 0.36 0.33 $ (0.03) -8% Total Levy Rate $ 14.35 $ 11.24 $ 12.80 $ 12.82 $ 11.98 $ (0.84) -7% Auburn%to Total Levy 14.16% 17.11% 14.22% 13.78% 13.87% Demographic Information Change 2021-2022 (King&Pierce County) 2018 2019 2020 2021 2022 % Assessed Valuation(in 000's) $ 10,559,151 $ 11,489,516 $ 12,380,036 $ 13,368,770 $ 14,691,361 $ 1,322,591 10% Average Homeowner Assessed Value $ 304,000 $ 343,000 $ 355,000 $ 379,000 $ 433,000 $ 54,000 14% City Tax on an Average Home $ 618 $ 660 $ 646 $ 670 $ 720 $ 50 7% Population 80,615 81,720 81,940 88,080 88,750 670 1% School Enrollment 16,949 17,300 16,702 17,443 17,618 175 1% CPI-W/Seattle,Annual growth rate 2.7% 2.7% 2.8% 2.9% 3.1% 0.2% 8% IPD/Implicit Price Deflator 1.1% 1.1% 1.1% 1.1% 1.2% 0.1% 6% 426 To Table of Contents Appendix C AUBURN TY OF * --+�-* AGENDA BILL APPROVAL FORM WASHINGTON Agenda Subject: Date: Ordinance No. 6879 October 24, 2022 Department: Attachments: Budget Impact: Finance 2023-2024 Preliminary Operating $315,289,121 —2023 Budget; Ordinance No. 6879 and $316,320,363—2024 Schedule A Administrative Recommendation: City Council to introduce and adopt Ordinance No. 6879, establishing the City's operating budget for 2023-2024. Background Summary: Budget Process: In April, the City began the process of developing the budget for the 2023-2024 biennium. This included budget workshops as follows: - September 19: Budget process, fund review and General Fund overview (workshop#1) - September 20: General Fund Departments, (continued), capital funds (workshop#2) - September 27: Internal Service funds and proprietary funds (workshop#3) During these presentations and workshops, Council provided input and policy guidance to staff. 2023-2024 Preliminary Budget: A copy of the 2023-2024 Preliminary Budget was filed with the City Clerk, distributed to Council, and made available to the public on October 17, 2022. Capital Budget: Council will adopt the City's 2023-2024 biennial capital budget separately, with the approval of Ordinance No. 6879. Ordinance No. 6879: Council's approval of Ordinance No. 6879 will establish the City's 2023-2024 biennial operating budget. As the operating budget has been reviewed by Council during the budget workshops, adoption of Ordinance 6879 is scheduled as follows: - November 7: Public hearing. - November 21: Council adoption. Staff recommends Council approval of Ordinance No. 6879. Staff: Thomas I Meeting Date: October 24, 2022 Item Number: AUBURN * MORE THAN YOU IMAGINED 427 To Table of Contents I ORDINANCE NO. 6879 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON, ADOPTING THE 2023-2024 BIENNIAL OPERATING BUDGET FOR THE CITY OF AUBURN, WASHINGTON THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON, DO ORDAIN AS FOLLOWS: Section 1. As required by Chapter 35A.34 RCW, the Mayor of the City of Auburn has completed and placed on file with the City Clerk of the City of Auburn a preliminary biennial operating budget for 2023-2024. Notice was published, as required by law, stating that: a) the Mayor had completed and placed the preliminary budget on file; b) a copy would be provided at the office of the City Clerk to any taxpayer who requested a copy; c) the City Council of the City of Auburn would meet on November 21, 2022 at 7:00 p.m. in the Council Chambers of Auburn City Hall, 25 West Main Street, Auburn, Washington for the purpose of fixing the budget and any taxpayer might appear at such time and be heard for or against any part of the budget; d)the Mayor provided a suitable number of copies of the detailed preliminary operating budget to meet the reasonable demands of taxpayers; e) The Mayor and the City Council met at the time and place designated in the notice and all taxpayers of the City were given full opportunity to be heard for or against the budget; f)the City Council has conducted public hearings on November 7, 2022, and November 21, 2022 to consider this preliminary operating budget; g) at the meeting held by the City Council on the November 21, 2022 the City Council considered modifications of the proposed operating budget and approved the 2023-2024 biennial budget for the City of Auburn as adopted by this Ordinance as shown on Schedule A. Ordinance No. 6879 October 24, 2022 Page 1 of 5 428 To Table of Contents Section 2. Implementation. The Mayor is authorized to implement those administrative procedures as may be necessary to carry out the directives of this legislation. 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 thereof to any person or circumstance shall not affect the validity of the remainder of this ordinance, or the validity of its application to other persons or circumstances. Ordinance No. 6879 October 24, 2022 Page 2 of 5 429 To Table of Contents Section 4. Effective Date. This Ordinance shall take effect and be in force five (5) days from and after its passage, approval and publication as provided by law. INTRODUCED: NOV 2 1 2022 PASSED: NOV 2 2022 APPROVED: NOV 2 1 2022 N'NCY BAittp S, MAYOR ATTEST: Shawn Campbell, MMC, City Clerk APPROVED AS TO FORM: YoxV29. Kendra Comeau, City Attorney PUBLISHED: O V /1Kt er 2. 5 Z 0 2 -�C�T�I-�, �� I�YLQ.S Ordinance No. 6879 October 24, 2022 Page 3 of 5 430 To Table of Contents Schedule A i 2023 OPERATING FUNDS BUDGET SUMMARY Beginning 2023 2023 Ending Fund Fund Balance Resources Expenditures Fund Balance • • GENERAL FUND $16,428,633 $91,190,426 $98,143,349 $9,475,710 2• Hotel/Motel Tax 480,179 143,900 177,100 446,979 7 LL American Rescue Plan Act(ARPA) - 4,030,000 4,030,000 - z w Drug Forfeiture 857,236 148,000 392,671 612,565 w X Housing&Community Development 42,842 650,000 650,000 42,842 Q `U Business Improvement Area 97,502 - 90,000 7,502 a. u) Cumulative Reserve 30,713,551 80,000 1,391,450 29,402,101 City Hall Annex 2010 A&B Bond - - - - LaLocal Revitalization 2010 C&D Bond - - - - U 5 2020 LTGO A&B Refunding Bonds 662,707 1,507,600 1,507,600 662,707 o_ in • LID#249 1,687 10 - 1,697 I- w LID#350 - - - - 0 Golf/Cemetery 2016 Refunding - 370,700 370,700 - SCORE 2009 A&B Bond - 1,366,100 1,366,100 - Water 10,210,632 20,513,410 24,485,990 6,238,052 a Sewer 9,299,995 9,573,200 10,346,701 8,526,494 z u- Sewer Metro 3,328,134 20,613,900 20,586,400 3,355,634 w it Storm Drainage 12,957,725 11,087,600 10,729,632 13,315,693 a. IASolid Waste 2,135,607 26,646,830 26,533,984 2,248,453 I- w Airport 601,969 1,653,800 1,988,188 267,581 Cemetery 1,812,215 1,432,300 2,308,402 936,113 w Insurance 1,710,775 12,000 182,500 1,540,276 0 Workers'Compensation 3,102,720 1,144,900 750,700 3,496,920 o z Facilities 415,868 4,683,900 4,731,374 368,394 Q D E "- Innovation and Technology(includes 3,155,085 9,046,000 9,173,835 3,027,250 Multimedia) - Equipment Rental 1,769,286 3,527,200 3,564,826 1,731,660 Fire Pension 1,790,627 103,600 196,256 1,697,971 o U z a LL SKHHP(South King Housing& 1,668,893 297,400 366,475 1,599,818 "- Homelessness Partners) I- z Cemetery Endowment Care 2,158,347 64,130 - 2,222,477 r1 u- 0 TOTAL OPERATING BUDGET $105,402,215 $209,886,906 $224,064,233 $91,224,888 TOTAL OPERATING BUDGET $315,289,121 $315,289,121 Ordinance No. 6879 October 24, 2022 Page 4 of 5 431 To Table of Contents Schedule A 2024 OPERATING FUNDS BUDGET SUMMARY Beginning 2024 2024 Ending Fund Fund Balance Resources Expenditures Fund Balance GENERAL FUND $9,475,710 $101,921,889 $101,372,924 $10,024,675 zza Hotel/Motel Tax 446,979 143,900 177,100 413,779 a LL American Rescue Plan Act(ARPA) - 4,246,866 4,246,866 - Z w Drug Forfeiture 612,565 148,000 I 404,917 355,648 cc Housing&Community Development 42,842 650,000 I 650,000 42,842 Q U Business Improvement Area 7,502 -I 7,502 - w a " Cumulative Reserve 29,402,101 80,000 I 12,959,994 16,522,107 City Hall Annex 2010 A&B Bond - - - - w Local Revitalization 2010 C&D Bond - - - - 0 j 2020 LTGO A&B Refunding Bonds 662,707 1,504,200 1,504,100 662,807 o: w LID#249 1,697 10 - 1,707 H co w LID#350 - - - - a Golf/Cemetery 2016 Refunding - 374,400 374,400 - SCORE 2009 A&B Bond - 1,366,200 1,366,200 - Water 6,238,052 18,963,410 I 21,242,749 3,958,713 zSewer 8,526,494 9,661,700I 10,676,197 7,511,997 u- Sewer Metro 3,355,634 21,989,300 21,961,800 3,383,134 w (L) Storm Drainage 13,315,693 11,160,700 17,964,446 6,511,947 rz uj Solid Waste 2,248,453 28,102,400 28,328,158 2,022,695 w Airport 267,581 1,938,000 2,107,005 98,576 Cemetery 936,113 1,432,300I 1,878,038 490,375 uw Insurance 1,540,275 12,000I 182,500 1,369,775 U Workers'Compensation 3,496,920 1,144,900 751,000 3,890,820 e7 o J Z Facilities 368,394 4,451,000 4,468,294 351,100 Q 0 LL Innovation and Technology(includes 3,027,250 11,696,580 11,755,538 2,968,292 F Multimedia) z Equipment Rental 1,731,660 3,608,990 3,749,447 1,591,203 cK Fire Pension 1,697,971 103,600 206,256 1,595,315 • a U Z o_ SKHHP(South King Housing& 1,599,818 331,000 377,600 1,553,218 "- Homelessness Partners) H z <• Z Cemetery Endowment Care 2,222,477 64,130 - 2,286,607 rr• u- w a TOTAL OPERATING BUDGET $91,224,888 $225,095,4751 $248,713,031 $67,607,332 TOTAL OPERATING BUDGET $316,320,363 I $316,320,363 Ordinance No. 6879 October 24, 2022 Page 5of5 432 To Table of Contents AUBURN TY OF * AGENDA BILL APPROVAL FORM WASHINGTON Agenda Subject: Date: Ordinance No. 6888 October 24, 2022 Department: Attachments: Budget Impact: Finance 2023-2024 Preliminary Capital $101,762,785—2023 Budget; Ordinance No. 6888 and $81,734,972—2024 Schedule A Administrative Recommendation: City Council to introduce and adopt Ordinance No. 6888, establishing the City's capital budget for 2023-2024. Background Summary: Budget Process: In April, the City began the process of developing the budget for the 2023-2024 biennium. This included budget workshops as follows: - September 19: Budget process, fund review and General Fund overview(workshop#1) - September 20: General Fund Departments, (continued), capital funds (workshop#2) - September 27: Internal Service funds and proprietary funds (workshop#3) During these presentations and workshops, Council provided input and policy guidance to staff. 2023-2024 Preliminary Budget: A copy of the 2023-2024 Preliminary Budget was filed with the City Clerk, distributed to Council, and made available to the public on October 17, 2022. Capital Budget: Council will adopt the City's 2023-2024 biennial capital budget separately, with the approval of Ordinance No. 6888. Ordinance No. 6879: Council's approval of Ordinance No. 6879 will establish the City's 2023-2024 biennial operating budget. As the operating budget has been reviewed by Council during the budget workshops, adoption of Ordinance 6879 is scheduled as follows: - November 7: Public hearing. - November 21: Council adoption. Staff recommends Council approval of Ordinance No. 6888. Staff: Thomas Meeting Date: October 24, 2022 Item Number: AUBURN * MORE THAN YOU IMAGINED 433 To Table of Contents I ORDINANCE NO. 6888 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON, ADOPTING THE 2023-2024 BIENNIAL CAPITAL BUDGET FOR THE CITY OF AUBURN, WASHINGTON WHEREAS, in Ordinance No. 6682, the City Council created Chapter 3.06 of the Auburn City Code to repurpose special capital funds and establish a multi-year capital budgeting process. NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON, DO ORDAIN AS FOLLOWS: Section 1. As required by Chapter 35A.34 RCW, the Mayor of the City of Auburn has completed and placed on file with the City Clerk of the City of Auburn a preliminary biennial capital budget for 2023-2024. Notice was published, as required by law, stating that: a) the Mayor had completed and placed the preliminary budget on file; b) a copy would be provided at the office of the City Clerk to any taxpayer who requested a copy; c) the City Council of the City of Auburn would meet on November 21, 2022 at 7:00 p.m. in the Council Chambers of Auburn City Hall, 25 West Main Street, Auburn, Washington for the purpose of fixing the budget and any taxpayer might appear at such time and be heard for or against any part of the budget; d)the Mayor provided a suitable number of copies of the detailed preliminary capital budget to meet the reasonable demands of taxpayers; e) The Mayor and the City Council met at the time and place designated in the notice and all taxpayers of the City were given full opportunity to be heard for or against the budget; f) the City Council has conducted public hearings on November 7, 2022, and November 21, 2022 to consider this preliminary capital budget; g) at the meeting held by the City Ordinance No. 6888 October 24, 2022 Page 1 of 5 434 To Table of Contents! Council on the November 21, 2022 the City Council considered modifications of the proposed operating budget and approved the 2023-2024 biennial budget for the City of Auburn as adopted by this Ordinance as shown on Schedule A. Section 2. Implementation. The Mayor is authorized to implement those administrative procedures as may be necessary to carry out the directives of this legislation. 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 thereof to any person or circumstance shall not affect the validity of the remainder of this ordinance, or the validity of its application to other persons or circumstances. Ordinance No. 6888 October 24, 2022 Page 2 of 5 - 435 To Table of Contents i 1 I Section 4. Effective Date. This Ordinance shall take effect and be in force five (5)days from and after its passage, approval and publication as provided by law. I INTRODUCED: NOV 2 1 2022 PASSED: Nov 2 1 2022 APPROVED: NOV 2 1 2022 spy.4 . rNCY °` KUS-, MA FOR ATTEST: Shawn Campbell,IVMC, City Clerk APPROVED AS TO FORM: ICONES UNWAAA Okak, Kendra Comeau, City Attorney PUBLISHED: IV o VV 2 5 ) 2 0 2, 2 -5-e a itT) ryut.s Ordinance No. 6888 October 24, 2022 Page 3 of 5 436 To Table of Contents Schedule A 2023 CAPITAL FUNDS BUDGET SUMMARY Beginning 2023 2023 Ending Fund Fund Balance Resources Expenditures Fund Balance a z Arterial Street $965,783 $9,085,192 $9,360,894 $690,081 D Li_ LU Local Street 1,932,689 2,598,000 2,036,300 2,494,389 z W Arterial Street Preservation 2,699,358 4,041,772 4,100,000 2,641,130 ce Q URecreational Trails 95,845 7,100 - 102,945 W (0 Mitigation Fees 10,976,167 1,601,200 7,043,982 5,533,385 Municipal Park Construction 816,504 1,545,100 1,347,800 1,013,804 JF.. H Li j Capital Improvements 13,078,556 6,833,300 6,320,700 13,591,156 U rY a Local Revitalization 245,831 256,200 500,000 2,031 Water 3,321,676 10,752,092 13,041,560 1,032,208 0 0 m Sewer 8,687,557 377,200 5,992,500 3,072,257 u_ W E iY Storm Drainage 7,744,442 536,200 6,713,394 1,567,248 a. rY H Airport 311,215 4,000,755 4,238,390 73,580 z W Cemetery 7,184 355,100 355,050 7,234 J aj v rn Innovation and Technology 237,354 674,700 585,300 326,754 za' > z IJJ I— 0) "- Equipment Rental 4,508,173 3,470,540 3,096,120 4,882,593 TOTAL CAPITAL BUDGET $55,628,334 $46,134,451 $64,731,990 $37,030,795 TOTAL CAPITAL BUDGET $101,762,785 $101,762,785 • Ordinance No. 6888 October 24, 2022 Page 4 of 5 437 To Table of Contents Schedule A 2024 CAPITAL FUNDS BUDGET SUMMARY Beginning 2024 2024 Ending Fund Fund Balance Resources Expenditures Fund Balance 0 z Arterial Street $690,081 $11,307,150 $11,968,800 $28,431 D u_ zLocal Street $2,494,389 $2,546,100 $1,951,300 $3,089,189 w Arterial Street Preservation $2,641,130 $4,203,100 $5,250,000 $1,594,230 cC U Recreational Trails $102,945 $7,100 $0 $110,045 w � Mitigation Fees $5,533,385 $1,600,100 $7,003,800 $129,685 Municipal Park Construction 1,013,804 $568,800 $768,500 $814,104 H w FE o Capital Improvements 13,591,156 $4,099,300 $7,249,500 $10,440,956 U iX a. Local Revitalization 2,031 $2,082,866 $2,081,866 $3,031 Water 1,032,208 $5,603,310 $6,176,810 $458,708 to 0 D Sewer 3,072,257 $377,200 $1,344,000 $2,105,457 LL w co Storm Drainage 1,567,248 $7,536,200 $8,065,000 $1,038,448 iY 1-1 Airport 73,580 $1,145,755 $1,101,210 $118,125 w Cemetery 7,234 $100 $50 $7,284 J 5 U (I) Innovation and Technology 326,754 $603,944 $514,544 $416,154 o w ,x , titw LL Equipment Rental 4,882,593 $3,023,152 $2,648,380 $5,257,365 TOTAL CAPITAL BUDGET $37,030,795 $44,704,177 $56,123,760 $25,611,212 TOTAL CAPITAL BUDGET $81,734,972 $81,734,972 Ordinance No. 6888 October 24, 2022 Page 5 of 5 438 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices APPENDIX D GLOSSARY OF TERMS This glossary identifies terms used in this budget. Accounting terms are defined in general, non-technical terms. For more precise definitions of these terms, the reader should refer to the State BARS (Budgeting, Accounting and Reporting System) manual. Account A record of additions, deletions, and balances of individual assets, liabilities, equity, revenues and expenditures. Accrual Basis Refers to the accounting of revenues and expenditures on the basis of when they are incurred or committed, rather than when they are made or received. All funds except the governmental funds are accounted on this basis and the governmental funds are accounted on a modified accrual basis. Administrative or Support Departments Refers to the organizational units or departments that primarily provide services to other departments or divisions. These departments include: • Mayor and Council: Provides overall administration to the entire City. Also includes expenditures related to the operation of the Council. • Administration: Provides centralized facilities maintenance to all City departments. • Human Resources and Risk Management: Provides centralized personnel services to all City services. • Finance: Provides centralized financial services to all City departments. Also provides a variety of other central administrative services including customer service, printing, data processing, and billing of City utilities. • Legal: Provides centralized legal services to all City departments. • Innovation and Technology: Provides technology services to all City departments. Appropriation Legal authorization granted by ordinance of the City Council that approves budgets for individual funds. Arbitrage The interest revenue earned in excess of interest costs from the investment of proceeds from the sale of bonds. Federal law requires that earnings over a certain rate be repaid to the federal government and is called arbitrage rebate. Assessed Valuation (AV) A valuation set upon real estate or other property by a government (King County or Pierce County Tax Assessor) as a basis for levying taxes. B&O Tax Business and Occupation tax is a gross receipts tax levied on businesses. It can be based on the value of products, gross proceeds of sales or gross income of the business. Balanced Budget A budget is considered balanced when the fund's total resources of beginning fund balance, revenues and other financing sources is equal to the total of expenditures, other financing uses and ending fund balance. BARS Budgeting, Accounting & Reporting System (BARS); refers to the accounting rules established by the State Auditor's Office. 439 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices Baseline Budget The baseline budget consists of budget proposals that would be sufficient to maintain the operation of programs that had been authorized previously in earlier budgets. Bond A written promise to pay a specified sum of money, called the face value or principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. The difference between a note and a bond is that the latter runs for a longer period of time and requires greater legal formality. Budget A legal document that provides City officials with the authority to incur obligations and pay expenses, allocating resources among departments and funds to reflect Council priorities and policies. Budget Amendment The method used to make revisions to the adopted budget. Adjustments are made via ordinances approved by the City Council. Capital Assets Land, improvements to land, easements, buildings, building improvements, vehicles, machinery, equipment, infrastructure, and all other tangible or intangible assets that are used in operations and that have initial useful life extending beyond a single reporting period and a cost of$5,000 or greater. Capital Facilities Plan (CFP) A plan that studies the manner in which the capital needs of the City can be met and establishes policies and management programs to address those needs. A published six-year plan document is one element of the comprehensive plan required by Washington's Growth Management Act. Capital facilities generally have long useful lives, significant costs, and tend not to be mobile. Capital Expenditures Expenditures that result in the acquisition of, or addition to, capital assets. Capital Projects Funds A type of fund which accounts for financial resources that are restricted, committed or assigned to expenditures for the acquisition and construction of major capital facilities (other than those financed by proprietary funds or in trust funds for individuals, private organizations or other governments). Community Development Block Grant (CDBG) A grant received annually by the City from the Department of Housing and Urban Development. While included in the budget for accounting purposes, specific allocation of these funds occurs in a separate process. Comprehensive Plan A long-range policy adopted by the City to guide decisions affecting the community's physical development. Consumer Price Index (CPI) Consumer Price Index measures a price change for a constant market basket of goods and services from one period to the next within the same city (or in the Nation). The CPI is not a true cost of living index and should not be used for place-to-place comparisons. Councilmanic Bonds General Obligation bonds authorized by the City Council. Debt Service Interest and principal payments on debt. 440 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices Debt Service Funds A type of fund that accounts for the payment of outstanding long-term general obligations of the City. Department Refers to a specific organizational unit. In Auburn, it refers to ten such units: Mayor and Council, Administration Department, Human Resources and Risk Management Department, Finance Department, Legal Department, Community Development Department, Public Works Department, Police Department, Parks, Arts and Recreation Department, and the Innovation and Technology Department. A department may be composed of one or more organizational units referred to as a division. Depreciation (1) Expiration in the service life of capital assets. (2) The portion of the cost of a capital asset that is charged as an expenditure during a particular period. Division A division is a specific line of work performed by a department or fund, and is most often distinguished as a separate cost center within the fund or department. For example, Emergency Management is a division within the Administrative Department and includes the costs of centralized City activities related to preparing for, responding to, and recovering from all types of disasters. Enterprise Funds A type of proprietary fund involving activities that are operated in a manner similar to private businesses. In Auburn, the Enterprise Funds account for the City's utilities (which includes water, sewer, sewer metro, storm drainage and solid waste), the cemetery, and the airport. Expenditures The cost of goods or services that use current assets. When accounts are kept on the accrual or modified accrual basis, expenditures are recognized at the time the goods are delivered or services rendered. Fiduciary Fund A fund that accounts for assets held by the City as a trustee. Full Time Equivalent (FTE) Position Refers to budgeted employee positions based on the number of hours for each position. A full-time position is 1.0 FTE and represents 2,080 hours per year and a .50 position represents 1,040 hours per year. Fund A self-balancing group of accounts that includes both revenues and expenditures. Fund Balance The difference between assets and liabilities reported in a governmental fund. Fund balances are either designated (funds that have been dedicated to a particular purpose) or undesignated (the remaining un- appropriated balance of the fund after accounting for the designated funds). General Fund A specific governmental fund that accounts for tax-supported activities of the City and other types of activities not accounted for elsewhere. In the City budget, this fund is divided into departments. Generally Accepted Accounting Principles (GAAP) Standards used for accounting and reporting for both private industry and governments. 441 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices General Obligations (Debt) Refers to a type of debt that is secured by means of the tax base of the City or obligations against which the full faith and credit of the City was pledged. Includes debt incurred by three different circumstances: 1. Debt incurred by the vote of the people and retired by means of a separate property tax levy; 2. Debt approved by the City Council to be retired out of the proceeds of the regular levy (referred to as either Councilmanic bonds or an inside levy); and 3. Debt which, while secured by taxing authority, is retired by means of other revenue. Governmental Fund Types A group of funds that account for the activities of the City that is of a governmental character, as distinguished from activities that are of a business character. Indirect Charges or Cost Allocation Refers to the process of accounting costs between funds and is usually applied to determining the costs of administrative services provided to departments. Inside Levy The dedication of a portion of the regular property tax levy to retire Councilmanic bonds. Interfund Payments Expenditures made to other funds for services rendered. Internal Service Funds A type of proprietary fund that accounts for goods and services that are provided as internal services of the City. Internal service funds include the following funds: Equipment Rental, Innovation and Technology, Facilities, Workers' Compensation and Insurance. Line Departments Line departments are those that provide services directly to the public and consist of the following departments: These departments include: • Administration Department: Includes several divisions including Economic Development, Emergency Management, and Community and Human Services. • Community Development: Includes several divisions or services including Planning and Development and Environmental Services. • Finance: In addition to the administrative and support function noted previously, also oversees the Solid Waste Division. • Parks, Arts and Recreation: Provides recreational and senior services, maintains park facilities, and manages the cemetery and golf course. • Police: Provides all police services and animal control services. • Public Works: Includes several divisions including engineering, streets, maintenance and operations, the airport, and the Water, Sewer, and Storm Drainage Funds. Local Improvement District (LID) A legal mechanism that finances specific capital improvements which benefit specific properties. A LID places a special assessment against the benefited property to repay debt incurred to finance the improvements. Marketplace Fairness Act (MFA) Marketplace fairness legislation, known as Marketplace Fairness Act, was effective as of January 1, 2018, via Engrossed House Bill (EHB) 2163. This law requires remote sellers, marketplace facilitators, and referrers that meet certain statutory criteria to collect and remit sales or use tax and comply with certain reporting requirements. This legislation is intended to capture the retail sales tax lost from internet sales. 442 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices Metro (Municipality of Metropolitan Seattle) Conveyance, treatment and disposal of all sanitary sewage collected within the Auburn sanitary sewer service area is provided by King County based on a contract signed in 1974 with the Municipality of Metropolitan Seattle. The County and Metro consolidated effective January 1, 1994. The County now performs the services formerly performed by Metro. The County has assumed all obligations and contracts with Metro. Mill The property tax rate that is based on the valuation of property. A tax rate of one mill produces $1 of taxes on each $1,000 of property valuation. Mission Statement A declaration of a unit or of the overall organization's goal or purpose. The City of Auburn's mission statement can be found immediately preceding the Distinguished Budget Presentation Award and the Table of Contents in the Biennial Budget document. Mitigation Fees Fees paid by developers to equitably share the cost of infrastructure improvements required for supporting the development project. Modified Accrual Basis of Accounting Refers to the method of accounting in which (a) revenues are recognized in the accounting period of which they become available and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt and certain similar accrued obligations, which should be recognized when due. Object (as defined by the State Auditor's BARS manual) As used in expenditure classification, this term applies to the type of item purchased or the service obtained (as distinguished from the results obtained from expenditures). Examples are personnel benefits, supplies, and services. Permanent Fund A fund whose resources are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the fund's programs. Program Improvements Program improvements are a type of budgetary action which consists of new initiatives or substantial changes to existing programs. Proprietary Funds A group of funds that account for the activities of the City which are of a proprietary or"business" character. Public Safety A term used to identify police services. Public Works Trust Fund (PWTF) A state program that makes available low-interest loans to help local governments with public works projects. Regular Levy The portion of the property tax that supports the General Fund. Revenue Refers to income from all sources, i.e. property taxes, fines and fees, permits, etc. 443 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices Revenue Bonds Bonds that are retired by means of revenue, usually a proprietary fund. In a strict sense, these bonds are not secured by the tax base of the full faith and credit of the City, although sometimes general obligation bonds which are being retired by revenue may be referred inaccurately to as revenue bonds. While the full faith and credit of the City is not pledged as security, the revenue of a utility often is. Special Assessments An assessment similar to a tax (but legally distinct and is separately billed), applied to property participating in a Local Improvement District (LID)to retire the LID debt. Special Levy Separate property tax levies authorized by the voters for specific purposes. Special Revenue Fund A type of governmental fund that accounts for the proceeds of specific revenue sources that is legally restricted for expenditures. Square Footage Fee A square footage fee is a tax levied on businesses. It is based on the square footage of the business operation in Auburn. Sub-Fund An accounting method used to account for different aspects of a legal fund on the general ledger. This is used for managerial purposes and roll-up these funds for financial reporting purposes. The City of Auburn uses this tool for separating out the operating and capital portions of proprietary funds. Tax Base The wealth of the community available to be taxed by various forms of City taxes; commonly thought of as the assessed value of the community. Working Capital Working capital is generally defined as current assets minus current liabilities. Working capital measures how much in liquid assets less short-term obligations is available to be used for budgeted expenditures. 444 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices LIST OF ACRONYMS AAAE -American Association of Airport Executives AC -Asbestos Cement ACC -Auburn City Code ADA-Americans with Disabilities Act ADP -Average Daily Population AEP -Auburn Environmental Park AMI -Automated Meter Infrastructure system AOP-Active Operating Picture ARPA—American Rescue Plan Act ASD -Auburn School District AV-Assessed Value or Assessed Valuation AVHS -Auburn Valley Humane Society AWC -Association of Washington Cities AWN -Auburn Way North AWS -Auburn Way South B&O - Business &Occupancy (tax) BA- Budget Amendment BAB - Build America Bonds BARS - Budgeting, Accounting & Reporting System BIA - Business Improvement Area BNSF - Burlington Northern Santa Fe Corporation (railroad) CAFR- Comprehensive Annual Financial Report CBA-Collective Bargaining Agreement CCTV-Closed-Circuit Television CDBG -Community Development Block Grant CDL -Commercial Drivers License CEMP- Comprehensive Emergency Management Plan CERT- Community Emergency Response Team CFP -Capital Facilities Plan CFR- Code of Federal Regulation CH -City Hall CJTC - Criminal Justice Training Commission COA-City of Auburn COLA- Cost Of Living Adjustment COVID-19 -Coronavirus 2019 CPI - Consumer Price Index CPTED -Crime Prevention Through Environmental Design CRM -Customer Relationship Management DEA- Drug Enforcement Agency DES - Department of Enterprise Systems DFIRM - Digital Flood Insurance Rate Map DMS- Dynamic Message Signs DOC - Department Operations Center DOE- Department of Ecology DOH -Washington Department of Health DOJ - Department of Justice DUC - Downtown Urban Center DWSRF - Drinking Water State Revolving Fund ED - Economic Development EHS - Engrossed House Bill eGIS - Electronic Geographic Information System EIS - Environmental Impact Study EOC - Emergency Operations Center EPA- Environmental Protection Agency 445 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices ER&R- Equipment Rental and Replacement Fund, also known as Equipment Rental Fund ER- Equipment Rental Fund also known as Equipment Rental and Replacement Fund (ER&R) ERU - Equivalent Residential Unit ESCO - Energy Service Company FAA- Federal Aviation Administration FEMA- Federal Emergency Management Agency FOD - Foreign Object Debris FTE - Full-Time Equivalent position GAAP - Generally Accepted Accounting Principles GASB -Government Accounting Standards Board GDP-Gross Domestic Product GFOA- Governmental Finance Officers Association GIS - Geographic Information System GMA-Growth Management Act GO - General Obligation (bond debt) GDP- Gallons Per Day GPS - Global Positioning System GRC - Green River College GSA- General Services Administration GSP - Greater Seattle Partners HCDA- Housing and Community Development Act (of 1974) HIDTA- High Intensity Drug Trafficking Areas HB - House Bill HR- Human Resources HUD - Housing and Urban Development HVAC - Heating, Ventilation and Air Conditioning ICC - International Code Council I/I - Infiltration/Inflow IPZ- Innovative Partnership Zone IT- Innovation and Technology ITS - Intelligent Transportation Systems IVR- Interactive Voice Response KC - King County KCDC - King County District Court KCPEC - King County Project Evaluation Committee L&I - Labor& Industries LED - Light Emitting Diode (street signals/street lights) LEOFF -Washington's Law Enforcement Officers' and Fire Fighters' Retirement System LF- Linear Feet LID - Local Improvement District LOS - Level of Service LRF- Local Revitalization Financing LTAC - Lodging Tax Advisory Committee LTGO - Limited Tax General Obligation M&O - Maintenance and Operations MFA- Marketplace Fairness Act MIT - Muckleshoot Indian Tribe MVET- Motor Vehicle Excise Tax MVFT- Motor Vehicle Fuel Tax NACSLB- National Advisory Council on State and Local Budgeting NCCHC - National Commission on Correctional Healthcare NLC - National League of Cities NPDES - National Pollution Discharge Elimination System NPV- Net Present Value O&M -Operating and Maintenance OG -On Going 446 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices OPEB - Other Post-Employment Benefits OSHA-Occupational Safety and Health Administration OT-One Time PAPI - Precision Approach Path Indicator PCI - Pavement Condition Index PCTCC - Pierce County Transportation Coordinating Committee PD - Police Department PERS -Washington's Public Employees' Retirement System PI - Program Improvement PSE- Puget Sound Energy PSRC - Puget Sound Regional Council PWTF - Public Works Trust Fund PWTFL- Public Works Trust Fund Loan R&R- Repair and Replacement RAMP - Regional Access Mobility Partnership (Pierce County) RAP - Regional Access Point (sites) RCO - Recreation and Conservation Office RCW- Revised Code of Washington READY- Real Emergency Aid Depends on You REET- Real Estate Excise Tax RFB - Request for Bid RFP- Request for Proposal RMS- Records Management System ROW- Right of Way RPEC - Regional Project Evaluation Committee (see PSRC) RRFB - Rapid Rectangular Flashing Beacon RSA- Runway Safety Area RTC - Regional Transit Committee RTID - Regional Transportation Improvement District SAFER-Safe Auburn For Every Resident SBA- Small Business Association SBDC - Small Business Development Center SCA- Sound Cities Association SCADA- Supervisory Control and Data Acquisition SCATBd - South County Area Transportation Board SCORE -South Correctional Entity SEPA- State Environmental Policy Act SIU - Special Investigations Unit SKC - South King County SKHHP - South King Housing and Homelessness Partners SLA-Service Level Agreement SMART- Specific, Measurable, Attainable, Relevant and Time-bound SOP - Standard Operating Procedures SOS -Save Our Streets program SSHAP- South Sound Housing Affordability Partners SST- Streamlined Sales and Use Tax SWAT- Special Weapons and Tactics TAB -Transportation Advisory Board TADA-The Auburn Downtown Association TBD -To Be Determined TI -Transfer In (also Ill) TIB -Transportation Improvement Board TIP -Transportation Improvement Program TNET-Tahoma Narcotics Enforcement Team TO-Transfer Out (also T/O) USCM - United States Conference of Mayors 447 To Table of Contents 2023-2024 Biennial Budget Section VIII: Appendices UTGO - Unlimited Tax General Obligation bonds VASI -Visual Approach Slope Indicator VFW-Veterans for Foreign Wars VMS-Variable Message Signs VNET-Valley Narcotics Enforcement Team VRFA-Valley Regional Fire Authority WAMA-Washington Airport Managers Association WASPC -Washington Association of Sheriffs and Police Chiefs WATPA-Washington Auto Theft Prevention Agency WRIA -Water Resources Inventory Area WS -Workshop WSDOE -Washington State Department of Ecology WSDOT-Washington State Department of Transportation WTD -Water Treatment Division 448 To Table of Contents DOCUMENT AND FINANCIAL DATA PREPARED BY: Jamie Thomas Finance Director Frank Downard Financial Planning Manager Consuelo Rogel Financial Analyst Melina Si Financial Analyst Chad Engwer Financial Analyst 449 To Table of Contents CITY JBUI-tN WASHINGTON