HomeMy WebLinkAbout04-08-2024 AgendaCity Council Study Session Muni
Serv ices S FA
April 8, 2024 - 5:30 P M
City Hall Council Chambers
A GE NDA
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I .C A L L TO O R D E R
I I .P UB L I C PA RT I C I PAT I O N
A .P ublic P articipation
The A uburn City Council Study Session Meeting scheduled for Monday, April 8, 2024
at 5:30 p.m. will be held in person and virtually.
Virtual Participation L ink:
To view the meeting virtually please click the below link, or call into the meeting at the
phone number listed below. The link to the Virtual Meeting is:
https://www.youtube.com/user/watchauburn/live/?nomobile=1
To listen to the meeting by phone or Zoom, please call the below number or click the
link:
Telephone: 253 205 0468
Toll F ree: 888 475 4499
Zoom: https://us06web.zoom.us/j/82801166832
B .Roll Call
I I I .A G E ND A MO D I F I C AT I O NS
I V.A NNO UNC E ME NT S , R E P O RT S , A ND P R E S E NTAT I O NS
A .B riefing - Transportation P lan (Gaub) (30 Minutes)
B .R E D I Report Out
V.A G E ND A I T E MS F O R C O UNC I L D I S C US S I O N
A .Resolution No. 5762 (Gaub) (5 Minutes)
A Resolution authorizing the Mayor to execute an I nterlocal Agreement with K ing
County related to for-hire transportation services
Page 1 of 152
B .Ordinance No. 6940 (Gaub) (5 Minutes)
A n Ordinance amending S ection 5.20.230 of the Auburn City Code related to the
regulation of Vehicle F or-Hire businesses in the City
C.Ordinance No. 6937 (T homas) (15 Minutes)
A n Ordinance amending the City's 2023-2024 B iennial Operating and Capital Budgets
D.4th Quarter Financial Report (Thomas) (30 Minutes)
V I .MUNI C I PA L S E RV I C E S D I S C US S I O N I T E MS
A .K ing County Court Presentation (Martinson) (15 Minutes)
P residing J udge Rebecca Robertson presenting on King County District Court
services
B .P roject B e Free P resentation (Caillier) (20 Minutes)
V I I .A D J O UR NME NT
Agendas and minutes are available to the public at the City Clerk's Office, on the City website
(http://www.auburnwa.gov), and via e-mail. Complete agenda packets are available for review
at the City Clerk's Office.
Page 2 of 152
AGENDA BILL APPROVAL FORM
Agenda Subject:
Briefing - Transportation Plan (Gaub) (30 Minutes)
Date:
April 1, 2024
Department:
Public Works
Attachments:
Presentation
Budget Impact:
Current Budget: $0
Proposed Revision: $0
Revised Budget: $0
Administrativ e Recommendation:
For discussion only.
Background for Motion:
Background Summary:
The City is updating the Comprehensive Transportation Plan (Plan) in coordination with the
update of the City’s overall Comprehensive Plan. The purpose of this discussion is to provide
Council with a general overview of the Plan and discuss next steps in the development of the
Plan.
Rev iewed by Council Committees:
Councilmember:Tracy Taylor Staff:Ingrid Gaub
Meeting Date:April 8, 2024 Item Number:
Page 3 of 152
A U B U R N
V A L U E S
S E R V I C E
E N V I R O N M E N T
E C O N O M Y
C H A R A C T E R
S U S TA I N A B I L I T Y
W E L L N E S S
C E L E B R A T I O N
ENGINEERING SERVICES
2024 COMPREHENSIVE
TRANSPORTATION PLAN
OVERVIEW AND UPDATE
JACOB SWEETING, CITY ENGINEER
CITY COUNCIL STUDY SESSION
APRIL 8, 2024
Public Works Department
Engineering Services Airport Services Maintenance & Operations Services
Page 4 of 152
SERVICE ENVIRONMENT ECONOMY CHARACTER SUSTAINABILITY WELLNESS CELEBRATION
2024 COMPREHENSIVE TRANSPORTATION PLAN
OVERVIEW AND UPDATE
Auburn Comprehensive Plan Elements
Core Plan (Community Development)
Land Use Element (Community Development)
Housing Element (Community Development)
Historic Preservation (Community Development)
Climate Change – NEW (Community Development)
Economic Development (Community Development)
Capital Facilities Element (Public Works)
Transportation Element (Public
Works)
Utilities Element (Public Works)
Parks and Recreation (Parks)
Citywide effort involving all departments coordinating together to create a
cohesive, consistent, and forward-thinking Plan covering range of subject areas
2
Page 5 of 152
SERVICE ENVIRONMENT ECONOMY CHARACTER SUSTAINABILITY WELLNESS CELEBRATION
CITY COUNCIL SCHEDULE OVERVIEW
SERVICE ENVIRONMENT ECONOMY CHARACTER SUSTAINABILITY WELLNESS CELEBRATION
December 2,
2024
•Resolution for
Adoption
September 23,
2024
•Draft Transportation
Plan Discussion
April 8, 2024
•Transportation Plan
Overview
June 12, 2023
September 25,
2023
November 27,
2023
•Transportation
Policy Discussions
April 10, 2023
•City Comprehensive
Plan Overview
3
Page 6 of 152
SERVICE ENVIRONMENT ECONOMY CHARACTER SUSTAINABILITY WELLNESS CELEBRATION
Chapter 1: Introduction
Chapter 2: Multimodal Network and Standards
Chapter 3: Safety
Chapter 4: Policies
Chapter 5: Management, Maintenance & Operations
Chapter 6: Funding
Chapter 7: Monitoring & Evaluation
Maps and Appendices
4
WHAT IS INCLUDED?
Page 7 of 152
SERVICE ENVIRONMENT ECONOMY CHARACTER SUSTAINABILITY WELLNESS CELEBRATION 5
PLAN OVERVIEW
Chapter 1: Introduction
Chapter 2: Multimodal Network and Standards
Chapter 3: Safety
Chapter 4: Policies
Chapter 5: Management, Maintenance & Operations
Chapter 6: Funding
Chapter 7: Monitoring & Evaluation
Maps and Appendices
Page 8 of 152
SERVICE ENVIRONMENT ECONOMY CHARACTER SUSTAINABILITY WELLNESS CELEBRATION
Chapter 1: Introduction
Chapter 2: Multimodal Network and Standards
Chapter 3: Safety
Chapter 4: Policies
Chapter 5: Management, Maintenance & Operations
Chapter 6: Funding
Chapter 7: Monitoring & Evaluation
Maps and Appendices
6
PLAN OVERVIEW
Page 9 of 152
SERVICE ENVIRONMENT ECONOMY CHARACTER SUSTAINABILITY WELLNESS CELEBRATION 7
PLAN OVERVIEW
Chapter 1: Introduction
Chapter 2: Multimodal Network and Standards
Chapter 3: Safety
Chapter 4: Policies
Chapter 5: Management, Maintenance & Operations
Chapter 6: Funding
Chapter 7: Monitoring & Evaluation
Maps and Appendices
August 5,
2024
•Resolution for
Adoption
July 22, 2024
•Review Final
Draft with
City Council
May 28,
2024
•City Council
Preliminary
Discussion
May 14,
2024
•TAB
Discussion
April 8, 2024
thru
May 31,
2024
•Online and
Targeted
Public and
Agency
Outreach
Comprehensive Safety Action Plan (CSAP)
Page 10 of 152
SERVICE ENVIRONMENT ECONOMY CHARACTER SUSTAINABILITY WELLNESS CELEBRATION 8
PLAN OVERVIEW
Chapter 1: Introduction
Chapter 2: Multimodal Network and Standards
Chapter 3: Safety
Chapter 4: Policies
Chapter 5: Management, Maintenance & Operations
Chapter 6: Funding
Chapter 7: Monitoring & Evaluation
Maps and Appendices
Broad statements indicating a
general aim or purpose to be
achieved.Goals
Topic-specific statement
providing guidelines for current
and future decision-making.Policies
•Initiatives, projects, or programs
to put policy into motion.Actions
Page 11 of 152
SERVICE ENVIRONMENT ECONOMY CHARACTER SUSTAINABILITY WELLNESS CELEBRATION 9
Goals Policies Actions
Page 12 of 152
SERVICE ENVIRONMENT ECONOMY CHARACTER SUSTAINABILITY WELLNESS CELEBRATION 10
Goals Policies Actions
Page 13 of 152
SERVICE ENVIRONMENT ECONOMY CHARACTER SUSTAINABILITY WELLNESS CELEBRATION 11
Goals Policies Actions
Page 14 of 152
SERVICE ENVIRONMENT ECONOMY CHARACTER SUSTAINABILITY WELLNESS CELEBRATION 12
PLAN OVERVIEW
Chapter 1: Introduction
Chapter 2: Multimodal Network and Standards
Chapter 3: Safety
Chapter 4: Policies
Chapter 5: Management, Maintenance & Operations
Chapter 6: Funding
Chapter 7: Monitoring & Evaluation
Maps and Appendices
Page 15 of 152
SERVICE ENVIRONMENT ECONOMY CHARACTER SUSTAINABILITY WELLNESS CELEBRATION 13
PLAN OVERVIEW
TotalCapitalOperations
$676 million$319 million$357 million20-yr Cost
$677 million$320 million$357 million20-yr Revenue
$1 million$1 million$0Remainder/Shortfal
l
Chapter 1: Introduction
Chapter 2: Multimodal Network and Standards
Chapter 3: Safety
Chapter 4: Policies
Chapter 5: Management, Maintenance & Operations
Chapter 6: Funding
Chapter 7: Monitoring & Evaluation
Maps and Appendices
Page 16 of 152
SERVICE ENVIRONMENT ECONOMY CHARACTER SUSTAINABILITY WELLNESS CELEBRATION 14
PLAN OVERVIEW
Chapter 1: Introduction
Chapter 2: Multimodal Network and Standards
Chapter 3: Safety
Chapter 4: Policies
Chapter 5: Management, Maintenance & Operations
Chapter 6: Funding
Chapter 7: Monitoring & Evaluation
Maps and Appendices
Page 17 of 152
SERVICE ENVIRONMENT ECONOMY CHARACTER SUSTAINABILITY WELLNESS CELEBRATION 15
PLAN OVERVIEW
Chapter 1: Introduction
Chapter 2: Multimodal Network and Standards
Chapter 3: Safety
Chapter 4: Policies
Chapter 5: Management, Maintenance & Operations
Chapter 6: Funding
Chapter 7: Monitoring & Evaluation
Maps and Appendices
Page 18 of 152
SERVICE ENVIRONMENT ECONOMY CHARACTER SUSTAINABILITY WELLNESS CELEBRATION
NEXT STEPS
SERVICE ENVIRONMENT ECONOMY CHARACTER SUSTAINABILITY WELLNESS CELEBRATION 16
December 2,
2024
•Council Adoption
of Plan
September
23, 2024
•Review Final Draft
with City Council
May 14,
2024
•TAB Discussion
April 8, 2024
thru
May 31,
2024
•Online and
Targeted Public
and Agency
Outreach Questions?
Page 19 of 152
AGENDA BILL APPROVAL FORM
Agenda Subject:
Resolution No. 5762 (Gaub) (5 Minutes)
Date:
April 1, 2024
Department:
Public Works
Attachments:
Res olution No. 5762
Exhibit A
Presentation
Budget Impact:
Current Budget: $0
Proposed Revision: $0
Revised Budget: $0
Administrativ e Recommendation:
For discussion only.
Background for Motion:
Background Summary:
King County currently regulates for-hire vehicles for several agencies, including the City of
Auburn. The for-hire vehicles include taxis and rideshares. King County has modified its Code
and is requiring agencies desiring King County to continue regulating for-hire vehicles to enter
into new Interlocal Agreements. King County regulation of for-hire services benefits the City
of Auburn as it promotes safety and security without any cost to the City. Resolution No. 5762
authorizes the Mayor to execute the Interlocal Agreement with King County. This agreement
supersedes the current agreement that was executed in 2004.
Rev iewed by Council Committees:
Councilmember:Tracy Taylor Staff:Ingrid Gaub
Meeting Date:April 8, 2024 Item Number:
Page 20 of 152
--------------------------------
Resolution No. 5762
DATE
Page 1 of 2
RESOLUTION NO. 5762
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, AUTHORIZING THE MAYOR TO
EXECUTE AN INTERLOCAL AGREEMENT WITH KING
COUNTY RELATED TO FOR-HIRE TRANSPORTATION
SERVICES
WHEREAS, the business of for-hire transportation services presents unique
licensing and law enforcement issues of a multijurisdictional nature;
WHEREAS, it is desirable to adequately protect the interests of the County, the
City of Auburn (City) and the public by providing a uniform, regional system to license
and regulate for-hire transportation services;
WHEREAS, King County (County) has jurisdiction to: 1) license and regulate for-
hire transportation services (including issuing vehicle medallions, transportation network
company vehicle endorsements, for-hire driver's licenses and for-hire driver’s permits,
transportation network company licenses, and transitional regional dispatch agency and
regional dispatch agency licenses); and 2) to enforce the laws and regulations
concerning the same within its boundaries;
WHEREAS, the County and its employees are well-qualified and able in the
licensing and enforcement of laws relating to the conduct of for -hire transportation
services, and the County is ready, willing, and able to assist the City in such matters.
Through interlocal agreements, the County has provided for-hire transportation regulatory
services to local jurisdictions (including the City) for many years;
Page 21 of 152
--------------------------------
Resolution No. 5762
DATE
Page 2 of 2
WHEREAS, the County has recently amended its for-hire transportation services
licensing and regulation code provisions, and has proposed an amended interlocal
agreement with the City to reflect these code changes;
WHEREAS, acceptance of the County’s proposed amended interlocal agreement
is in the City’s best interest to continue its participation in a regional approach to the
licensing and enforcement of for-hire transportation services, and the County’s continued
assistance with these services.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON, RESOLVES as follows:
Section 1. The Mayor is authorized to execute an interlocal agreement with King
County for King County to regulate for-hire transportation vehicles in substantial
conformity with the Agreement attached herein as Exhibit A.
Section 2. The Mayor is authorized to implement those administrative
procedures necessary to carry out the directives of this legislation.
Section 3. This Resolution will take effect and be in full force on passage and
signatures.
Dated and Signed this _____ day of _________________, 2024.
CITY OF AUBURN
____________________________
NANCY BACKUS, MAYOR
ATTEST:
____________________________
Shawn Campbell, MMC, City Clerk
APPROVED AS TO FORM:
____________________________
Doug Ruth, Acting City Attorney
Page 22 of 152
Interlocal Agreement Between King County and City of Auburn Revision Date: November 2023
INTERLOCAL AGREEMENT BETWEEN
King County and the City of Auburn
for For-Hire Transportation Regulatory Services
THIS AGREEMENT is made between King County, a home rule charter county and political
subdivision of the State of Washington, hereinafter referred to as the "County," and the City of Auburn,
a public agency in the State of Washington, hereinafter referred to as "Agency," under authority of
Chapter 39.34, Chapter 46.72 RCW, Chapter 46.72B RCW, and Chapter 81.72 of the Revised Code of
Washington and collectively referred to as "Parties."
WHEREAS, the County has jurisdiction to license and regulate for-hire transportation services
including issuing vehicle medallions, transportation network company vehicle endorsements
(hereinafter referred to as "vehicle endorsements"), for-hire driver's licenses and for-hire driver’s
permits, transportation network company licenses (hereinafter referred to as "company licenses"), and
transitional regional dispatch agency and regional dispatch agency licenses (hereinafter referred to as
"agency licenses"), to enforce the laws and regulations concerning the same within its boundaries, and
has provided for-hire transportation regulatory services to local jurisdictions for many years; and
WHEREAS, the business of for-hire transportation services presents unique licensing and law
enforcement issues of a multijurisdictional nature; and
WHEREAS, it is desirable, to adequately protect the interests of the County and the Agency and
the public, to provide for a uniform, regional system of licensing for-hire transportation services; and
WHEREAS, the County and its employees are well-qualified and able in matters relating to the
licensing and enforcement of laws relating to the conduct of for-hire transportation services; and
WHEREAS, the Agency desires to participate in a regional approach to the licensing and
enforcement of laws relating to for-hire transportation services and seeks to obtain the assistance of the
County to provide these services; and
WHEREAS, the County is ready, willing, and able to assist the Agency in matters relating to the
licensing and enforcement of laws relating to regulation of for-hire transportation services;
WHEREAS, the entities previously regulated under Chapter 6.64 King County Code are now
going to be regulated under Chapter 6.64 King County Code and Chapter 6.65 King County Code, and
this Agreement is being updated to reflect that change;
NOW THEREFORE, the County and Agency hereby agree:
Section 1. Term of Agreement
This Agreement shall be effective for one year from the date of execution and shall automatically renew
from year to year, unless either party provides thirty (30) days' written notice to the other party to
terminate this Agreement, with or without cause, immediately after the thirty (30) days. This Agreement
may be immediately terminated by the County for lack of appropriation authority by providing written
notice to the Agency.
Resolution 5762, Exhibit A
Page 23 of 152
Interlocal Agreement Between King County and City of Auburn Revision Date: November 2023
Section 2. Agency Responsibilities
The Agency shall:
a. Promptly enact an ordinance that adopts by reference Chapter 6.64 of the King County Code
and any King County Administrative Rules promulgated pursuant to that Chapter (collectively
with Chapter 6.65 of the King County Code, hereinafter “the Agency Ordinances”).
b. Promptly enact an ordinance that adopts by reference Chapter 6.65 of the King County Code
and any King County Administrative Rules promulgated pursuant to that Chapter (collectively
with Chapter 6.64 of the King County Code, hereinafter “the Agency Ordinances”).
c. Promptly review any revisions to Chapter 6.64 of the King County Code and any amendments
to King County Administrative Rules promulgated pursuant to Chapter 6.64 of the King County
Code after this Agreement is signed, and either adopt them by reference or promptly notify
the King County Records and Licensing Services Division Director, hereinafter referred to as
"Division Director," of the Agency’s intention otherwise.
d. Promptly review any revisions to Chapter 6.65 of the King County Code and any amendments
to King County Administrative Rules promulgated pursuant to Chapter 6.65 of the King County
Code after this Agreement is signed, and either adopt them by reference or promptly notify
the Division Director of the Agency’s intention otherwise.
e. Delegate to the County the following:
i. The power to enforce the terms of the Agency Ordinances, including the
power to issue, deny, restrict, suspend, or revoke vehicle medallions,
vehicle endorsements, for-hire driver’s licenses, for-hire driver’s permits,
regional for-hire driver’s licenses and enhanced regional for-hire driver’s
licenses, company licenses, and agency licenses issued thereunder; and
ii. Conduct administrative appeals of those County licensing and permitting
determinations made, and enforcement actions taken on behalf of the
Agency. Such appeals shall be conducted by the King County Hearing
Examiner or the County’s successor administrative appeals body or officer
on behalf of the Agency unless either the Agency or the County determines
that the particular matter shall be heard by the Agency.
Nothing in this Agreement is intended to divest the Agency of authority to issue notices of violation and
court citations for violations of Agency ordinances. The authority to issue notices of violations and court
citations may be exercised by either the County or the Agency.
Section 3. County Responsibilities
The County Records and Licensing Services Division shall act as the Agency's agent in performing the
following in accordance with enabling ordinances and administrative procedures:
a. The County shall perform, consistent with available resources, all services relating to licensing
and enforcement of the Agency Ordinances pertaining to for-hire transportation services,
including the operation and maintenance of a unified, regional system to license and regulate
Resolution 5762, Exhibit A
Page 24 of 152
Interlocal Agreement Between King County and City of Auburn Revision Date: November 2023
for-hire transportation services;
b. The provision of such service, the standards of performance, the discipline of County
employees, and all other matters incident to the performance of such services and the control
of personnel so employed shall remain with the County;
c. The County shall promptly advise the Agency of any revisions to Chapter 6.64 or Chapter
6.65 of the King County Code and of any amendments to King County Administrative Rules
promulgated pursuant to Chapter 6.64 or Chapter 6.65 of the King County Code after this
Agreement is signed.
d. The services provided by the County pursuant to this Agreement do not include legal services
to the Agency, which shall be provided by the Agency at Agency expense.
Section 4. Compensation and Method of Payment
a. The County shall retain all fines and fees collected pursuant to the licensing of for-hire
transportation services. No additional compensation will be due from the Agency.
b. The Parties agree that all fines levied by a court of competent jurisdiction or civil penalties
assessed by the Division Director for violation of the Agency Ordinances regulating for-hire
transportation services shall become the property of the County.
Section 5. Mutual Covenants
The Parties understand and agree that the County is acting hereunder as an independent contractor
and that:
a. All County persons rendering services hereunder shall be for all purposes employees of
the County, although they may from time-to-time act as commissioned officers of the
Agency; and
b. The County contact person for the Agency regarding all issues that may arise under this
Agreement, including but not limited to citizen complaints, service requests and general
information on for-hire transportation services is the Division Director or the successor
division's director.
Section 6. Dispute Resolution
In the event of a dispute between the Parties as to the extent of the service to be rendered hereunder,
or the minimum level or manner of performance of such service, the determination of the Division
Director shall be final and conclusive in all respects.
Section 7. Indemnification and Hold Harmless.
a. Agency Held Harmless. The County shall indemnify and hold harmless the Agency and
its officers, agents, and employees, or any of them from any and all claims, actions, suits,
liability, loss, costs, expenses, and damages that arise out of or are related to the negligent
acts or omissions of the County, its officers, agents, and employees, or any of them and
Resolution 5762, Exhibit A
Page 25 of 152
Interlocal Agreement Between King County and City of Auburn Revision Date: November 2023
in the performance of the County’s obligations pursuant to this Agreement. In the event
that any such suit based upon such a claim, action, loss, or damage is brought against
the Agency, the County shall defend the same at its sole cost and expense; provided that
the Agency reserves the right to participate in said suit if any principle of governmental or
public law is involved; and if final judgment in said suit be rendered against the Agency,
and its officers, agents, and employees, or any of them, or jointly against the Agency and
the County and their respective officers, agents, and employees, or any of them, the
County shall satisfy the same.
b. County Held Harmless. The Agency shall indemnify and hold harmless the County and
its officers, agents, and employees, or any of them from any and all claims, action, suits,
liability, loss, costs, expenses, and damages that arise out of or are related to the negligent
acts or omissions of the Agency, its officers, agents, and employees, or any of them and
in the performance of the Agency’s obligations pursuant to this Agreement. In the event
that any suit based upon such a claim, action, loss, or damages is brought against the
County, the Agency shall defend the same at its sole cost and expense; provided that the
County reserves the right to participate in said suit if any principle of governmental or
public law is involved; and if final judgment be rendered against the County, and its
officers, agents, and employees, or any of them, or jointly against the County and the
Agency and their respective officers, agents, and employees, or any of them, the Agency
shall satisfy the same.
c. Concurrent Negligence. In the event any such liability arises from the concurrent
negligence of the indemnifying party and the other party, the indemnity obligation of this
section shall apply only to the extent of the negligence of the indemnifying part and its
actors.
d. Liability Related to Agency Ordinances, Policies, Rules and Regulations. In executing this
agreement, the County does not assume liability or responsibility for or in any way release
the Agency from any liability or responsibility that arises in whole or in part as a result of
the application of Agency Ordinances, policies, rules or regulations that are either in place
at the time this Agreement takes effect or differ from those of the County; or that arise in
whole or in part based upon any failure of the Agency to comply with applicable adoption
requirements or procedures. If any cause, claim, suit, action, or administrative proceeding
is commenced in which the enforceability and/or validity of any such Agency ordinance or
Agency Ordinances, policy, rule or regulation is at issue, the Agency shall defend the
same at its sole expense and, if judgment is entered or damages are awarded against the
Agency, the County, or both, the Agency shall satisfy the same, including all chargeable
costs and reasonable attorney's fees.
e. Waiver Under Washington Industrial Insurance Act. The foregoing indemnity is
specifically intended to constitute a waiver of each party’s immunity under Washington’s
Industrial Insurance Act, Chapter 51 RCW, as respects the other party only, and only to
the extent necessary to provide the indemnified party with a full and complete indemnity
of claims made by the indemnitor’s employees. The Parties acknowledge that these
provisions were specifically negotiated and agreed upon by them.
Section 8. No Third-Party Beneficiaries
This Agreement is for the sole benefit of the Parties only, and no third party shall have any rights
hereunder.
Resolution 5762, Exhibit A
Page 26 of 152
Interlocal Agreement Between King County and City of Auburn Revision Date: November 2023
Section 9. Administration
This Agreement shall be administered by the Division Director or the Division Director’s designee, and
the Mayor or the Mayor’s designee.
Section 10. Amendments
This Agreement may be amended at any time by mutual written agreement of the Parties.
Section 11. Records
This Agreement is a public document and will be available for inspection and copying by the public in
accordance with the Public Records Act, chapter 42.56 RCW. The records and documents with
respect to all matters covered by this Agreement shall be subject to the Public Records Act and the
Records Retention Act, chapter 40.14 RCW.
Section 12. Complete Expression of Agreement
This Agreement represents the entire understanding of the Parties and supersedes any oral
representations that are inconsistent with or modify its terms and conditions.
Section 13. Survivability
Notwithstanding any provision in this Agreement to the contrary, the provisions of Section 7
(Indemnification and Hold Harmless) shall remain operative and in full force and effect, regardless of
the withdrawal or termination of this Agreement.
IN WITNESS WHEREOF, the Parties have executed this Agreement, which shall become effective on
the last date entered below.
SIGNATURES ON NEXT PAGE
///
///
///
///
///
///
Resolution 5762, Exhibit A
Page 27 of 152
Interlocal Agreement Between King County and City of Auburn Revision Date: November 2023
KING COUNTY CITY OF AUBURN
____________________________ ____________________________
King County Executive Mayor
____________________________ ____________________________
Date Date
Attest:
____________________________
City Clerk Date
Approved as to Form: Approved as to Form:
____________________________ ____________________________
Deputy Prosecuting Attorney Date City Attorney Date
Resolution 5762, Exhibit A
Page 28 of 152
A U B U R N
V A L U E S
S E R V I C E
E N V I R O N M E N T
E C O N O M Y
C H A R A C T E R
S U S TA I N A B I L I T Y
W E L L N E S S
C E L E B R A T I O N
ENGINEERING SERVICES
RESOLUTION 5762 AND
ORDINANCE 6940 -
REGULATION OF FOR-HIRE
VEHICLES
JACOB SWEETING
CITY COUNCIL STUDY SESSION
APRIL 8, 2024
Public Works Department
Engineering Services Airport Services Maintenance & Operations Services
1
Page 29 of 152
SERVICE ENVIRONMENT ECONOMY CHARACTER SUSTAINABILITY WELLNESS CELEBRATION
KING COUNTY REGULATION OF FOR-HIRE VEHICLES
2
Transportation Network Company (TNC)
Requirements
Accepted by TNC company first.
Complete National Safety Defensive Driving Course
For-Hire (Taxi) Requirements
Pass written exam
Pass background check
Defensive driving course
Page 30 of 152
SERVICE ENVIRONMENT ECONOMY CHARACTER SUSTAINABILITY WELLNESS CELEBRATION
KING COUNTY REGULATION OF FOR-HIRE VEHICLES
3
King County requires
application, endorsement, and
manages decals
King County enforces City and
County requirements/codes
King County collects and retains
fines and fees.
Page 31 of 152
SERVICE ENVIRONMENT ECONOMY CHARACTER SUSTAINABILITY WELLNESS CELEBRATION
RESOLUTION 5762 AND ORDINANCE 6940
4
Resolution 5762 Authorizes ILA with County
County already regulates for-hire vehicles in Auburn
Amended agreement references new King County Code.
No cost to City
Ordinance 6940 Amends ACC 5.20.230
For-Hire businesses must comply with King County Code
Page 32 of 152
SERVICE ENVIRONMENT ECONOMY CHARACTER SUSTAINABILITY WELLNESS CELEBRATION
NEXT STEPS
5
April 15 th , Resolution 5762 Authorizing Interlocal Agreement
April 15 th , Ordinance 6940 adopting modified code
Execute Interlocal Agreement
King County Continues Regulatory Activities
Questions?
Page 33 of 152
AGENDA BILL APPROVAL FORM
Agenda Subject:
Ordinance No. 6940 (Gaub) (5 Minutes)
Date:
April 1, 2024
Department:
Public Works
Attachments:
Ordinance No. 6940
Exhibit A
Budget Impact:
Current Budget: $0
Proposed Revision: $0
Revised Budget: $0
Administrativ e Recommendation:
For discussion only.
Background for Motion:
Background Summary:
The discussion item for Resolution No. 5762 includes background related to this Ordinance.
This Ordinance will amend Auburn City Code (ACC) Section 5.20.230 to require businesses
operating for-hire vehicles in the City of Auburn to comply with King County Code that
regulates them. This Code amendment is consistent with the proposed Interlocal Agreement
with King County and Resolution No. 5762.
Rev iewed by Council Committees:
Councilmember:Tracy Taylor Staff:Ingrid Gaub
Meeting Date:April 8, 2024 Item Number:
Page 34 of 152
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Ordinance No. 6940
April 2, 2024
Page 1 of 2
ORDINANCE NO. 6940
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, AMENDING SECTION 5.20.230
OF THE AUBURN CITY CODE RELATED TO THE
REGULATION OF VEHICLE FOR HIRE BUSINESSES IN
THE CITY
WHEREAS, by interlocal agreement and the enactment of Auburn City Code
(ACC) 5.20.230, the City has delegated to King County the authority to license and
regulate vehicle for hire businesses operating in the City;
WHEREAS, King County vehicle for hire licensing and enforcement regulations
are contained in the King County Code (K.C.C.);
WHEREAS, King County has recently updated its vehicle for hire interlocal
agreement with the City, and amended the applicable provisions of the K.C.C. ACC
5.20.230 requires revision to correspond with these recent King County enactments; and
WHEREAS, adopting this Ordinance and amending ACC 5.20.230 as set forth in
Exhibit A to this Ordinance is in the City’s best interest to ensure the efficient and effective
licensing and regulation of vehicle for hire businesses operating within the City.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON, DO ORDAIN as follows:
Section 1. Amendment to City Code. Section 5.20.230 of the Auburn City
Code is hereby amended as set forth in Exhibit A to this Ordinance.
Section 2. Implementation. The Mayor is authorized to implement those
administrative procedures 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,
Page 35 of 152
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Ordinance No. 6940
April 2, 2024
Page 2 of 2
section, or portion of this ordinance, or the invalidity of the application of it to any person
or circumstance, will not affect the validity of the remainder of this ordinance, or the validity
of its application to other persons or circumstances.
Section 4. Effective date. This Ordinance will take effect and be in force five
days from and after its passage, approval, and publication as provided by law.
INTRODUCED: _______________
PASSED: ____________________
APPROVED: _________________
____________________________
NANCY BACKUS, MAYOR
ATTEST:
____________________________
Shawn Campbell, MMC, City Clerk
APPROVED AS TO FORM:
____________________________
Doug Ruth, Acting City Attorney
Published: ____________________
Page 36 of 152
ORD. 6940—EXHIBIT A
ACC 5.20.230 Vehicle Taxicab and for-hire businesses – Licensing, regulation;
Pprovisions adopted by reference.
A. Licensing and regulation of vehicle for-hire businesses. Vehicle for-hire businesses
operating anywhere within the City shall be subject to the licensing, regulatory,
administrative and enforcement provisions in K.C.C. 6.64 and 6.65. No vehicle for-hire
business may operate anywhere within the City without a King County license issued
pursuant to those K.C.C. chapters.
B. Definition. For purposes of this section, “vehicle for-hire business” shall mean and
include:
1. Any transportation network company as defined in RCW 46.04.652;
2. Any for hire operator or for hire vehicle, as those terms are defined in RCW
46.72.010;
3. Any taxicab business referenced in RCW 81.72; and
4. Any other business or activity subject to licensing and regulation under K.C.C. 6.64
and 6.65.
C. Adoption of codes by reference, filing with City Clerk. The City adopts K.C.C. 6.64
and 6.65 as they are now enacted or are hereafter amended. Any references to King
County within these adopted codes shall be interpreted to mean the City, unless context
clearly requires otherwise. A copy of these adopted codes shall be on file with the City
Clerk for public use and examination. provisions of Chapter 6.64 of the King County
Code as they currently exist and as they may be hereinafter amended are adopted by
reference, a copy of which shall be on file with the office of the city clerk; provided, that
unless the context indicates otherwise, reference to King County shall mean and be
construed as the city of Auburn, Washington.
B. In order to operate a taxicab or for-hire business in the city, a current King County
taxicab license is required.
Page 37 of 152
AGENDA BILL APPROVAL FORM
Agenda Subject:
Ordinance No. 6937 (Thomas) (15 Minutes)
Date:
April 1, 2024
Department:
Finance
Attachments:
Interoffice Transmittal memo
Ordinance No. 6937 - 2023-2024 Budget
Amendment No. 4
Schedule A - Ordinance No. 6937
Schedule B - Ordinance No. 6937
2024 BA4 Power Point
Budget Impact:
Current Budget:
$403,730,898.00
Proposed Revision:
$14,130,177.00
Revised Budget:
$417,861,075.00
Administrativ e Recommendation:
For discussion only.
Background for Motion:
Background Summary:
Ordinance No. 6937 (Budget Amendment #4) represents the fourth budget amendment for
the 2023-2024 biennium. The fourth budget amendment of the biennium consists of
carryforwards of funds under contract in the previous year, carryforwards of unexpended
funds associated with ARPA-mitigated projects, new expenditures offset by new revenues
such as grants, and limited requests for new budget authority.
For details, see the attached transmittal memorandum and supporting materials.
Rev iewed by Council Committees:
Councilmember:Kate Baldwin Staff:Jamie Thomas
Meeting Date:April 8, 2024 Item Number:
Page 38 of 152
Interoffice Memorandum
To: City Council
From: Jamie Thomas, Finance Director
CC: Nancy Backus, Mayor
Date: April 15, 2024
Re: Ordinance #6937 – 2023-2024 Budget Amendment #4
The City’s biennial 2023-2024 budget was approved by Council as two one-year appropriations. Budget
Amendment #4 will be the fourth budget amendment for the biennium, and will update the 2024
appropriation. For details on specific requests to amend the biennial budget, please refer to the
accompanying Schedule A, Summary of 2024 Budget Adjustments by Fund. The purpose of this budget
amendment is to:
1. Carry forward remaining 2023 budget authority for identified programs and costs that were budgeted
and not completed; and
2. Adjust the operating budget for SKHHP; and
3. Adjust capital project and equipment purchase budgets; and
4. Recognize new grant awards and their associated expenditures; and
5. Add budget authority for new programs, projects, and purchases that have not previously been
approved by Council.
Carry forward 2023 budget authority: The main purpose of the first budget amendment of the year is to
carry forward remaining budget authority for identified programs and costs that were budgeted and not
completed in the prior year. The requested unspent budget authority from 2023 to be carried forward into the
2024 budget year for all funds is $3,725,085, including $2,612,350 for projects whose costs are mitigated by
ARPA funding.
Total 2023 to 2024 expenditure carryforwards by fund type (less interfund transfers) are:
• General Fund (Fund 001) $ 3,346,020
• Proprietary Funds (Funds 4*) 222,860
• Internal Service Funds (Funds 5*) 156,205
TOTAL $ 3,725,085
Page 39 of 152
Adjust SKHHP operating budget: Operating expenditure funding adjustment requests included in this
budget amendment revise the spending authority for the SKHHP fund. Total expenditure adjustments of
$1,123,959 are offset by $1,126,573 in funding transfers from the SKHHP agency fund. The net effect on the
General Fund is -$2,614. However, this portion of the fund balance does not belong to the City, it is
SKHHP’s money.
• SKHHP housing capital projects1 $ 1,097,306
TOTAL $ 1,097,306
Adjust capital purchase and project budgets: These requests represent changes to project
budgets to align with updated timelines, new grant awards, and project scopes in accordance with
strategic planning. The net effect on fund balance across all funds due to these proposed adjustments
is -$1,337,700, which is partially offset by new revenue of $37,700. Significant adjustments in this
budget amendment (less interfund transfers) include:
• M Street NE Widening (cp2210)2 $ 500,000
• Lea Hill Rd &104th Ave SE Roundabout (cp2319)3 350,000
• R & 21st St SE Roundabout Project (cp2308)4 300,000
• Cedar Lanes Pump Track (cp2127)5 150,000
• Forest Walk III (cp2316)6 37,700
TOTAL $ 1,337,700
New funding requests: Requests for new funding included in this budget amendment add spending
authority for new programs and unexpected expenditures. Total new funding requests net to a
decrease of $520,300 in ending fund balance. Significant adjustments (less interfund transfers)
include:
• Council chamber equipment upgrade (PEG fee funded) $ 250,000
• Increase insurance premium budget based on actual invoice 135,000
• A Street hedge reduction7 125,300
• Other new funding requests8 95,000
TOTAL $ 605,300
New grant awards and expenditures: These requests recognize the receipt of new grants not
previously budgeted, and authorize their associated expenditures. The net effect on fund balance
across all funds due to these proposed adjustments is an increase of $2,549,830. Significant
expenditure adjustments in this budget amendment (less interfund transfers) include:
1 Includes three projects: Habitat for Humanity development contracts ($300,000), Multi -Service Center ($777,306) and a
contract consultant ($20,000). Projects total $1,097,306.
2 Aligns project budget with current project timeline and replaces transportation impact fee funding with REET 2.
3 Adds traffic impact fees to cover design costs due to consultant cost escalation and scope details.
4 Adds traffic impact fees to cover design costs due to consultant cost escalation and scope details.
5 Additional Park Impact Fee funding due to project design changes to ensure suitability of the track for its intended use.
6 Adds additional funding due to construction bids exceeding original budget.
7 Reduce 1.5 miles of hedge on A St. SE from a height of 30’ to 5’ due to safety concerns and advertiser complaints.
8 Includes $85,000 for tourism marketing offset by the receipt of revenues from the Lodging Tax Advisory Committee,
and $10,000 for property management of Mel’s Parking Lot per Resolution 5493.
Page 40 of 152
• AWS Widening (cp1622)9 $ 4,570,880
• Regional Growth Center improvements (cp2110)10 1,327,890
• Electric sweeper11 762,150
• Body-worn camera grant12 318,530
• South King County Senior Resource Hub grant13 117,148
• Les Gove Spray Park Manifold grant14 100,000
• Other grant-related expenditures15 301,561
• Grant awards for currently-budgeted expenditures16 -
TOTAL $ 7,442,803
Net Change to Ending Fund Balance: The net change to Citywide fund balance (including SKHHP
agency funds) across all funds as a result of requests contained in this budget amendment.
• Net Change to Ending Balance $ -48,864
TOTAL $ -48,864
The following table summarizes the current and revised budget as a result of this amendment.
Table 2: 2024 Budget as Amended
2024 Adopted Budget $ 403,730,898
Budget Amendment #4 (Ord #6937) 14,130,177
Budget as Amended $ 417,861,075
Attachments:
❖ 1. Proposed Ordinance #6937 (budget adjustment #4)
❖ 2. Summary of proposed 2024 budget adjustments by fund and department (Schedule A)
❖ 3. Summary of proposed changes to adopted 2024 budget by fund (Schedule B)
9 Includes receipt of $3,309,032 of TIB grant funds and $3,000,000 PWB funds (15% grant, 85% low-interest loan).
These funding sources will replace Transportation Impact Fee funds originally budgeted for the project.
10 Includes receipt of $2,112,445 in TIB grant funds for the project.
11 Partially offset by a $609,720 grant from the WA Department of Ecology.
12 Entirely funded by a Washington Association of Sheriffs and Police Chiefs (WASPC) grant.
13 Adjusts budgeted amount and expenditures to agree to award amount. Fully funded by King County VSHSL.
14 Fully funded by Washington State Recreation and Conservation Office (RCO) grant.
15 Includes: Comprehensive Plan Phase 2 (fully funded by Department of Commerce grant of $87,500), Middle Housing
Program (fully funded by Department of Commerce grant of $75,000), Auburn Downtown Plan (fully funded with
Department of Commerce grant of $55,356), Local Solid Waste Financial Assistance
(LSWFAG) grant ($66,000), Get Active/Stay Active (fully funded by King County Get Active/Stay Active grant for
$20,000) and vitrines for Postmark Center for the Arts (fully funded by $4,410 4Culture grant).
16 Grants in this category reimburse costs already budgeted, and include revenues of $130,000 from Department of
Ecology to fund the City’s NPDES permit, and an increase of $42,850 to the City’s FEMA grant for Reservoir 4 & 8
Seismic Retrofit to align budget with the grant award.
Page 41 of 152
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Ordinance No. 6937
March 25, 2024
Page 1 of 2
ORDINANCE NO. 6937
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON, AMENDING THE CITY’S 2023-2024
BIENNIAL OPERATING AND CAPITAL BUDGETS
WHEREAS, at its November 21, 2022 regular meeting, the Auburn City
Council enacted Ordinances No. 6879 and 6888, which adopted the City’s 2023-
2024 Biennial budget (Budget); and
WHEREAS, the City Council has amended the Budget three times since
adoption (by enacting Ordinance No. 6900 on April 14, 2023, Ordinance No. 6911
on July 17, 2023, and Ordinance No. 6918 on November 20, 2023 ); and
WHEREAS, the City deems it necessary to amend the Budget a fourth time to
appropriate additional funds into the various Budget funds outlined in the schedules
attached to this Ordinance; and
WHEREAS, the City Council has approved this Ordinance by one more than
its majority in accordance with RCW 35A.34.200.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON DO ORDAIN AS FOLLOWS:
Section 1. Amendment of the 2023-2024 Biennial Budget. Pursuant to
RCW 35A.34, the City hereby amends its 2023-2024 Biennial Budget to reflect the
revenues and expenditures shown on Schedule s “A” and “B” attached hereto and
incorporated herein by reference.
Section 2. Implementation. The Mayor is authorized to utilize the revenue
and expenditure amounts shown on Schedules “A” and “B” attached to this
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Ordinance No. 6937
March 25, 2024
Page 2 of 2
Ordinance. A copy of these Schedules are on file with the City Clerk and available
for public inspection. The Mayor is further authorized to implement those
administrative procedures 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 of
it to any person or circumstance, will not affect the validity of the remainder of this
ordinance, or the validity of its application to other persons or circumstances.
Section 4. Effective date. This Ordinance will take effect and be in force
five days from and after its passage, approval, and publication as provided by law.
INTRODUCED:
PASSED:
APPROVED:
____________________________
NANCY BACKUS, MAYOR
ATTEST: APPROVED AS TO FORM:
____________________________ ____________________________
Shawn Campbell, MMC, City Clerk Harry Boesche, Acting City Attorney
Published: ___________________
Page 43 of 152
Schedule A
Summary of 2024 Budget Adjustments by Fund
Budget Amendment #4 (Ordinance #6937)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
General Fund (#001)
2024 Adopted Budget 9,475,710 101,921,889 101,372,924 10,024,675
Previous Budget Amendments 6,165,534 4,003,166 2,647,866 7,520,834
2024 Amended Budget 15,641,244 105,925,055 104,020,790 17,545,509
BA#4 (Ordinance #6937, Proposed):3,346,020 1,904,517 5,616,518 (365,981)
Non-Departmental
Les Gove Spray Park Manifold Grant - 100,000 100,000 -
Parks Department
A Street Hedge Reduction - - 125,300 (125,300)
Administration
Council Chamber Equip Upgrade - - 250,000 (250,000)
Finance Department
CF for Decision Packages FIN.0020 & FIN.0019 152,400 - 152,400 -
Community Development
TODI Grant-Auburn Downtown Plan Update - 55,356 55,356 -
Comp. Plan Grant Phase 2 - 87,500 87,500 -
Middle Housing Program Updates - 75,000 75,000 -
Comp. Plan Framework/Element Updates 178,510 - 178,510 -
SKHHP Operating True Up - 9,457 6,843 2,614
SKHHP – SeaTac Updates - 19,810 19,810 -
SKHHP – Housing Capital Project - 1,097,306 1,097,306 -
Diversity, Equity & Inclusion
Office of Equity Contract Carryforward 118,000 - 118,000 -
Police Department
Body Worn Camera Grant - 318,530 318,530 -
Public Works Department
MS2114 Professional Svc. CF 110,000 - 110,000 -
Page 44 of 152
Schedule A
Summary of 2024 Budget Adjustments by Fund
Budget Amendment #4 (Ordinance #6937)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
Parks Department
4Culture – 2023 Equipment Grant - 4,410 4,410 -
23-24 GetActive/Stay Active Grant - 20,000 13,295 6,705
SKC Sr Resources Hub 2024 - 117,148 117,148 -
HVAC Insurance Claim - Carryforward 25,000 - 25,000 -
Kiwanis Club -Sponsorship 10,000 - 10,000 -
Clubhouse Repairs – ms2120 36,190 - 36,190 -
Public Art – Capital - Replacement 55,900 - 55,900 -
Veteran’s Park Brick Inscriptions 43,000 - 43,000 -
Vitrine Construction & Wall Repairs - Carryforward 4,670 - 4,670 -
Non-Departmental
ARPA MS2017 Carryforwards 2,612,350 - 2,612,350 -
Revised 2024 Budget - Fund 001 18,987,264 107,829,572 109,637,308 17,179,528
Arterial Street Fund (#102)
2024 Adopted Budget 690,081 11,307,150 11,968,800 28,431
Previous Budget Amendments 537,036 (3,789,445) (4,022,945) 770,536
2024 Amended Budget 1,227,117 7,517,705 7,945,855 798,967
BA#4 (Ordinance #6937, Proposed):- 6,548,770 7,048,770 (500,000)
AWS Widening– Hemlock to Poplar - 4,570,880 4,570,880 -
Regional Growth Center Imp.- 1,327,890 1,327,890 -
M Street NE Widening - - 500,000 (500,000)
R & 21st St SE Roundabout Project - 300,000 300,000 -
Lea Hill Rd &104th Ave SE Roundabout - 350,000 350,000 -
Revised 2024 Budget - Fund 102 1,227,117 14,066,475 14,994,625 298,967
Page 45 of 152
Schedule A
Summary of 2024 Budget Adjustments by Fund
Budget Amendment #4 (Ordinance #6937)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
Hotel/Motel Tax Fund (#104)
2024 Adopted Budget 446,979 143,900 177,100 413,779
Previous Budget Amendments (23,880) - - (23,880)
2024 Amended Budget 423,099 143,900 177,100 389,899
BA#4 (Ordinance #6937, Proposed):- 85,000 85,000 -
Lodging Tax Advisory Committee – Tourism Grant Funds - 85,000 85,000 -
Revised 2024 Budget - Fund 104 423,099 228,900 262,100 389,899
Mitigation Fees Fund (#124)
2024 Adopted Budget 5,533,385 1,600,100 7,003,800 129,685
Previous Budget Amendments 472,557 - (2,579,445) 3,052,002
2024 Amended Budget 6,005,942 1,600,100 4,424,355 3,181,687
BA#4 (Ordinance #6937, Proposed):- - (1,822,705) 1,822,705
AWS Widening– Hemlock to Poplar - - (1,738,150) 1,738,150
Regional Growth Center Imp.- - (784,555) 784,555
M Street NE Widening - - (100,000) 100,000
R & 21st St SE Roundabout Project - - 300,000 (300,000)
Lea Hill Rd &104th Ave SE Roundabout - - 350,000 (350,000)
Cedar Lanes Pump Track - - 150,000 (150,000)
Revised 2024 Budget - Fund 124 6,005,942 1,600,100 2,601,650 5,004,392
Page 46 of 152
Schedule A
Summary of 2024 Budget Adjustments by Fund
Budget Amendment #4 (Ordinance #6937)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
Parks Construction Fund (#321)
2024 Adopted Budget 1,013,804 568,800 768,500 814,104
Previous Budget Amendments (580,281) - - (580,281)
2024 Amended Budget 433,523 568,800 768,500 233,823
BA#4 (Ordinance #6937, Proposed):- 250,000 250,000 -
Cedar Lanes Pump Track - 150,000 150,000 -
Les Gove Spray Park Manifold Grant - 100,000 100,000 -
Revised 2024 Budget - Fund 321 433,523 818,800 1,018,500 233,823
Capital Improvements Fund (#328)
2024 Adopted Budget 13,591,156 4,099,300 7,249,500 10,440,956
Previous Budget Amendments (2,796,110) (148,276) (7,072) (2,937,314)
2024 Amended Budget 10,795,046 3,951,024 7,242,428 7,503,642
BA#4 (Ordinance #6937, Proposed):- - 100,000 (100,000)
M Street NE Widening - - 100,000 (100,000)
Revised 2024 Budget - Fund 328 10,795,046 3,951,024 7,342,428 7,403,642
Water Fund (#430)
2024 Adopted Budget 6,238,052 18,963,410 21,242,749 3,958,713
Previous Budget Amendments (53,989) - 201,220 (255,209)
2024 Amended Budget 6,184,063 18,963,410 21,443,969 3,703,504
BA#4 (Ordinance #6937, Proposed):176,230 - 176,230 -
SCADA upgrade project 11,230 - 11,230 -
Water Rights Professional Svcs 165,000 - 165,000 -
Revised 2024 Budget - Fund 430 6,360,293 18,963,410 21,620,199 3,703,504
Page 47 of 152
Schedule A
Summary of 2024 Budget Adjustments by Fund
Budget Amendment #4 (Ordinance #6937)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
Sewer Fund (#431)
2024 Adopted Budget 8,526,494 9,661,700 10,676,197 7,511,997
Previous Budget Amendments 2,373,387 - - 2,373,387
2024 Amended Budget 10,899,881 9,661,700 10,676,197 9,885,384
BA#4 (Ordinance #6937, Proposed):7,860 - 7,860 -
SCADA upgrade project 7,860 - 7,860 -
Revised 2024 Budget - Fund 431 10,907,741 9,661,700 10,684,057 9,885,384
Storm Drainage Fund (#432)
2024 Adopted Budget 13,315,693 11,160,700 17,964,446 6,511,947
Previous Budget Amendments 589,087 - 1,000,000 (410,913)
2024 Amended Budget 13,904,780 11,160,700 18,964,446 6,101,034
BA#4 (Ordinance #6937, Proposed):38,770 130,000 38,770 130,000
SCADA upgrade project 3,370 - 3,370 -
Dept of Ecology 23-24 Capacity Grant - 130,000 - 130,000
Stormwater Management Filter Contract 35,400 - 35,400 -
Revised 2024 Budget - Fund 432 13,943,550 11,290,700 19,003,216 6,231,034
Solid Waste Fund (#434)
2024 Adopted Budget 2,248,453 28,102,400 28,328,158 2,022,695
Previous Budget Amendments (581,836) 2,423,000 2,858,000 (1,016,836)
2024 Amended Budget 1,666,617 30,525,400 31,186,158 1,005,859
BA#4 (Ordinance #6937, Proposed):- 66,000 66,000 -
WA Dept. of Ecology grant - 66,000 66,000 -
Revised 2024 Budget - Fund 434 1,666,617 30,591,400 31,252,158 1,005,859
Page 48 of 152
Schedule A
Summary of 2024 Budget Adjustments by Fund
Budget Amendment #4 (Ordinance #6937)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
Cemetery Fund (#436)
2024 Adopted Budget 936,113 1,432,300 1,878,038 490,375
Previous Budget Amendments (160,795) - - (160,795)
2024 Amended Budget 775,318 1,432,300 1,878,038 329,580
BA#4 (Ordinance #6937, Proposed):- 37,700 37,700 -
Forest Walk III Budget Increase - 37,700 37,700 -
Revised 2024 Budget - Fund 436 775,318 1,470,000 1,915,738 329,580
Water Capital Fund (#460)
2024 Adopted Budget 1,032,208 5,603,310 6,176,810 458,708
Previous Budget Amendments (7,912) - - (7,912)
2024 Amended Budget 1,024,296 5,603,310 6,176,810 450,796
BA#4 (Ordinance #6937, Proposed):- 42,850 - 42,850
Reservoir 4 & 8 Seismic Retrofit - 42,850 - 42,850
Revised 2024 Budget - Fund 460 1,024,296 5,646,160 6,176,810 493,646
Cemetery Capital Fund (#466)
2024 Adopted Budget 7,234 100 50 7,284
Previous Budget Amendments 5,106 - - 5,106
2024 Amended Budget 12,340 100 50 12,390
BA#4 (Ordinance #6937, Proposed):- 37,700 37,700 -
Forest Walk III Budget Increase - 37,700 37,700 -
Revised 2024 Budget - Fund 466 12,340 37,800 37,750 12,390
Page 49 of 152
Schedule A
Summary of 2024 Budget Adjustments by Fund
Budget Amendment #4 (Ordinance #6937)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
Insurance Fund (#501)
2024 Adopted Budget 1,540,275 12,000 182,500 1,369,775
Previous Budget Amendments (221,809) - - (221,809)
2024 Amended Budget 1,318,466 12,000 182,500 1,147,966
BA#4 (Ordinance #6937, Proposed):- - 135,000 (135,000)
Increase to 2024 Insurance Premium - - 135,000 (135,000)
Revised 2024 Budget - Fund 501 1,318,466 12,000 317,500 1,012,966
Facilities Fund (#505)
2024 Adopted Budget 368,394 4,451,000 4,468,294 351,100
Previous Budget Amendments (188,926) - - (188,926)
2024 Amended Budget 179,468 4,451,000 4,468,294 162,174
BA#4 (Ordinance #6937, Proposed):92,585 20,520 123,105 (10,000)
Door install/replacement at Justice Center 52,500 - 52,500 -
Golf Course Cameras 40,085 20,520 60,605 -
Mel’s Lot Carryforward - - 10,000 (10,000)
Revised 2024 Budget - Fund 505 272,053 4,471,520 4,591,399 152,174
Page 50 of 152
Schedule A
Summary of 2024 Budget Adjustments by Fund
Budget Amendment #4 (Ordinance #6937)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
Innovation & Technology Fund (#518)
2024 Adopted Budget 3,027,250 11,696,580 11,755,538 2,968,292
Previous Budget Amendments (868,373) - - (868,373)
2024 Amended Budget 2,158,877 11,696,580 11,755,538 2,099,919
BA#4 (Ordinance #6937, Proposed):63,620 76,750 140,370 -
Golf Course Cameras 20,520 - 20,520 -
518 operating carry forward to 2024 43,100 - 43,100 -
ARPA MS2017 Carryforwards - 76,750 76,750 -
Revised 2024 Budget - Fund 518 2,222,497 11,773,330 11,895,908 2,099,919
Equipment Rental Capital Fund (#560)
2024 Adopted Budget 4,882,593 3,023,152 2,648,380 5,257,365
Previous Budget Amendments (3,098,424) (714,400) (1,799,130) (2,013,694)
2024 Amended Budget 1,784,169 2,308,752 849,250 3,243,671
BA#4 (Ordinance #6937, Proposed):- 609,720 762,150 (152,430)
Electric Street Sweeper - 609,720 762,150 (152,430)
Revised 2024 Budget - Fund 560 1,784,169 2,918,472 1,611,400 3,091,241
IT Capital Fund (#568)
2024 Adopted Budget 326,754 603,944 514,544 416,154
Previous Budget Amendments 38,470 (100,544) (100,544) 38,470
2024 Amended Budget 365,224 503,400 414,000 454,624
BA#4 (Ordinance #6937, Proposed):- 250,000 250,000 -
Council Chamber Equip Upgrade - 250,000 250,000 -
Revised 2024 Budget - Fund 568 365,224 753,400 664,000 454,624
Page 51 of 152
Schedule A
Summary of 2024 Budget Adjustments by Fund
Budget Amendment #4 (Ordinance #6937)
Beg. Fund Balance Revenues Expenditures
Ending Fund
Balance
SKHHP Fund (#654)
2024 Adopted Budget 1,599,818 331,000 377,600 1,553,218
Previous Budget Amendments 5,770,376 - - 5,770,376
2024 Amended Budget 7,370,194 331,000 377,600 7,323,594
BA#4 (Ordinance #6937, Proposed):300,000 45,565 1,126,573 (781,008)
SKHHP Operating True Up - 15,299 9,457 5,842
SKHHP – SeaTac Updates - 30,266 19,810 10,456
SKHHP – Housing Capital Project 300,000 - 1,097,306 (797,306)
Revised 2024 Budget - Fund 654 7,670,194 376,565 1,504,173 6,542,586
Grand Total - All Funds
2024 Adopted Budget 128,255,683 269,799,652 304,836,791 93,218,544
Previous Budget Amendments 3,573,562 2,102,001 (4,256,177) 9,931,740
2024 Amended Budget 131,829,245 271,901,653 300,580,614 103,150,284
Total BA#4 (Ordinance #6937, Proposed):4,025,085 10,105,092 14,179,041 (48,864)
Revised 2024 Budget 135,854,330 282,006,745 314,759,655 103,101,420
417,861,075 417,861,075
Page 52 of 152
Schedule B
2024 Ending Fund Balance/Working Capital
by Fund
Fund
2024
Amended
Beginning
Balance
2024
Amended
Ending
Balance
BA#4
(ORD #6937)
Revenues
BA#4
(ORD #6937)
Expenditures
BA#4
(ORD #6937)
Net Change in
Fund Balance
Revised Ending
Balance
General Fund (#001)15,641,244 17,545,509 5,250,537 5,616,518 (365,981) 17,179,528
Arterial Street Fund (#102)1,227,117 798,967 6,548,770 7,048,770 (500,000) 298,967
Local Street Fund (#103)2,990,643 3,585,443 - - - 3,585,443
Hotel/Motel Tax Fund (#104)423,099 389,899 85,000 85,000 - 389,899
Arterial Street Preservation Fund (#105)894,601 1,322,557 - - - 1,322,557
American Rescue Plan Act Fund (#106)- - - - - -
Drug Forfeiture Fund (#117)822,344 565,427 - - - 565,427
Housing and Comm Develop Fund (#119)42,904 42,904 - - - 42,904
Recreation Trails Fund (#120)38,059 45,159 - - - 45,159
BIA Fund (#121)- - - - - -
Cumulative Reserve Fund (#122)27,991,047 15,873,997 - - - 15,873,997
Mitigation Fees Fund (#124)6,005,942 3,181,687 - (1,822,705) 1,822,705 5,004,392
2020 LTGO A&B Refunding Bonds Fund (#232)460,163 460,263 - - - 460,263
SCORE Debt Service Fund (#238)- - - - - -
LID Guarantee Fund (#249)1,712 1,722 - - - 1,722
Golf/Cemetery 2016 Refunding Fund (#276)- - - - - -
Parks Construction Fund (#321)433,523 233,823 250,000 250,000 - 233,823
Capital Improvements Fund (#328)10,795,046 7,503,642 - 100,000 (100,000) 7,403,642
Local Revitalization Fund (#330)6,620 7,620 - - - 7,620
Water Fund (#430)6,184,063 3,703,504 176,230 176,230 - 3,703,504
Sewer Fund (#431)10,899,881 9,885,384 7,860 7,860 - 9,885,384
Storm Drainage Fund (#432)13,904,780 6,101,034 168,770 38,770 130,000 6,231,034
Sewer Metro Sub Fund (#433)4,265,430 4,292,930 - - - 4,292,930
Solid Waste Fund (#434)1,666,617 1,005,859 66,000 66,000 - 1,005,859
Airport Fund (#435)1,234,628 1,040,248 - - - 1,040,248
Cemetery Fund (#436)775,318 329,580 37,700 37,700 - 329,580
Water Capital Fund (#460)1,024,296 450,796 42,850 - 42,850 493,646
Sewer Capital Fund (#461)1,882,390 915,590 - - - 915,590
Storm Drainage Capital Fund (#462)6,194 477,394 - - - 477,394
Airport Capital Fund (#465)73,580 118,125 - - - 118,125
Cemetery Capital Fund (#466)12,340 12,390 37,700 37,700 - 12,390
Insurance Fund (#501)1,318,466 1,147,966 - 135,000 (135,000) 1,012,966
Workers' Comp Fund (#503)3,121,915 3,206,515 - - - 3,206,515
Facilities Fund (#505)179,468 162,174 113,105 123,105 (10,000) 152,174
Innovation & Technology Fund (#518)2,158,877 2,099,919 140,370 140,370 - 2,099,919
Equipment Rental Fund (#550)1,789,040 1,648,583 - - - 1,648,583
Equipment Rental Capital Fund (#560)1,784,169 3,243,671 609,720 762,150 (152,430) 3,091,241
IT Capital Fund (#568)365,224 454,624 250,000 250,000 - 454,624
Fire Pension Fund (#611)1,772,876 1,642,220 - - - 1,642,220
SKHHP Fund (#654)7,370,194 7,323,594 345,565 1,126,573 (781,008) 6,542,586
Cemetery Endowment Fund (#701)2,265,435 2,329,565 - - - 2,329,565
Page 53 of 152
2023/2024Budget Amendment #4CITY COUNCIL STUDY SESSION APRIL 8, 2024Page 54 of 152
Budget Adjustment #4Types of Adjustments 1.Carryforward unspent 2023 budget items2.New programs with new offsetting revenue3.Add new or enhance existing programsPage 55 of 152
General Fund –Summary of Changes1.$3,346,200 carryforward items from 2023 (11 items)o$2.6 million of this is unspent ARPA projects2.$1,895,198 in programs with new revenue (11 items)o$771,239 from 8 grantso$1.1 million dedicated SKHHP funding for operations3.$375,300in new programs (2 items)All requests are 1x adjustmentsPage 56 of 152
General Fund Adjustments –New Request Details and Fund Balance ImpactNEW REQUEST DETAILS CARRY FORWARD ITEMSDescription CF AmountERP Consultant Contracts 152,400$ Comp Plan Framework 178,510 Office of Equity Contract 118,000 Consultant for Comp. Transportation Plan 110,000 HVAC Insurance Claim - Postmark Center 25,000 Kiwanis Club Sponsorships 10,000 Clubhouse Repairs 36,190 Public Art Replacement 55,900 Veteran's Park Brick Inscriptions 43,000 Repairs at Postmark Center 4,670 ARPA Projects 2,612,350 Total 3,346,020$ Description Revenue Expenditure Net ImpactSKHHP - Operating True up 9,457$ 6,843$ 2,614$ SKHHP - SeaTac Updates 19,810 19,810 - SKHHP - Housing Capital 1,097,306 1,097,306 - Grant - Les Gove Spray Park 100,000 100,000 - Grant - Auburn Downtown Plan 55,356 55,356 - Grant - Comp Plan Phase 2 87,500 87,500 - Grant - Middle Housing Program 75,000 75,000 - Grant - Body Worn Cameras 318,530 318,530 - Grant - 4Culture 4,410 4,410 - Grant - GetActive/StayActive 20,000 13,295 6,705 Grant - SKC Senior Resources 117,148 117,148 - A Street Hedge Reduction - 125,300 (125,300) Council Chamber Equipment Updates - 250,000 (250,000) Totals 1,904,517$ 2,270,498$ (365,981)$ Page 57 of 152
All Other Funds -Summary of Changes1.$379,065 carryforward items from 2023 (6 items)2.$6,726,920 in programs with new revenue (6 grants)3.$1,567,700 in new programs (8 items)Page 58 of 152
All Other Funds –Detailed RequestsType of Request Description Revenue Expenditures Net ImpactCarry Forward SCADA upgrade -$ 22,460$ (22,460)$ Carry Forward Water Rights - 165,000 (165,000) Carry Forward Stormwater Management Filter - 35,400 (35,400) Carry Forward Door at Justice Center - 52,500 (52,500) Carry Forward Golf Course Cameras - 60,605 (60,605) Carry Forward IT Professional Services - 43,100 (43,100) Grant Funded AWS Wideing 4,570,880 4,570,880 - Grant Funded Regional Growth Improvements 1,327,890 1,327,890 - Grant Funded Dept of Ecology Storm Grant 130,000 - 130,000 Grant Funded Dept of Ecology Solid Waste Grant 66,000 66,000 - Grant Funded Res. 4 & 8 seismic retrofits 42,850 - 42,850 Grant Funded Street Sweepwer 609,720 762,150 (152,430) New Cemetery Revenues and Expenses 37,700 37,700 - New Insurance premiums - 135,000 (135,000) New Tourism Grant 85,000 85,000 - New 1x R & 21st st SE roundabout - 300,000 (300,000) New 1x Leah Hill Rd & 104th - 350,000 (350,000) New 1x M Street NE - 500,000 (500,000) New 1x Cedar lanes pump track - 150,000 (150,000) New 1x Mel's Lot - 10,000 (10,000) Total 6,870,040$ 8,673,685$ (1,803,645)$ Page 59 of 152
Next Steps:April 15, 2024◦Adopt BA#4Page 60 of 152
AGENDA BILL APPROVAL FORM
Agenda Subject:
4th Quarter Financial Report (Thomas) (30 Minutes)
Date:
April 1, 2024
Department:
Finance
Attachments:
Financial Report through December 2023
Q4 2023 Financial Update Presentation
Budget Impact:
Current Budget: $0
Proposed Revision: $0
Revised Budget: $0
Administrativ e Recommendation:
For discussion only.
Background for Motion:
Background Summary:
The Financial Report summarizes the general state of the citywide financial affairs and
highlights significant items or trends that the City Council should be aware of. The attachment
provides year-to-date financial activity through December 31, 2023, based on financial data
available as of February 15, 2024.
Rev iewed by Council Committees:
Councilmember:Kate Baldwin Staff:Jamie Thomas
Meeting Date:April 8, 2024 Item Number:
Page 61 of 152
Quarterly Financial Report Through December 2023
This report provides an overview of the City’s overall cash-basis financial position for the fiscal
year ending December 31, 2023, reflecting data available as of February 15, 2024. The City’s
fiscal year is the same as the calendar year. References to budget, actual and prior year amounts
reflect year-to-date numbers, unless stated otherwise. Year-to-date performance expectations are
generally based on the two prior years of data.
General Fund Overview
Coming off a robust 2022 fiscal year, the City has embraced a new biennial budget cycle starting
in 2023. Consistent with prior years, General Fund revenues have generally exceeded budget
expectations and largely recovered from the impact of COVID -19. With the adoption of budget
amendment #3, Ordinance 6918, in November 2023, the annual budget consists of $97.8 million
in revenues and $107.9 million in expenditures - a planned decrease in General Fund balance of
$10.1 million.
Despite the projected decrease within the General Fund, the City outperformed expectations.
A large contributor to this outcome was the implementation of a citywide Business and
Occupation (B&O) tax, wherein businesses are taxed based on the value of gross receipts or
square footage of occupied warehousing space, subject to certain exceptions last year. This new
revenue stream achieved a total of $3.0 million in 2022 and has provided $10.6 million during the
2023 fiscal year. A large contributor to this performance is the collection of back taxes; the City
anticipates that B&O revenues will decline in 2024 as payments related to prior periods decrease,
and the City will reassess budget expectations for this revenue source moving forward.
Due to a change in the renewal schedule for business licenses and increased discovery through
B&O tax collections, the City has seen an increase of roughly $257,250 or 78.9% in business
license revenue compared to last year.
The City offers a wide range of recreational classes and access to the Auburn Golf Course.
Greens fees at the Auburn Golf Course have remained a staple revenue source for the City,
comprising roughly 50% or $1.6 million of the total culture and recreation revenues. Recreational
classes have significantly increased by 25% (+$134,000) from 2022 collections, a hopeful
indication that the City is returning to pre-pandemic activity levels.
Overall, General Fund revenues collected through 2023 totaled $110.0 million as compared to an
annual budget of $97.8 million, and were $12.2 million, or 12.5% above budget expectations.
General Fund expenditures through 2023 totaled $92.7 million compared to an annual budget of
$107.9 million; resulting in a $15.2 million or 14.0% underspend.
Page 62 of 152
Quarterly Financial Report Through December 2023 2
Revenue: The following factors had the most significant impacts on the budget vs. actual revenue
collected:
• B&O Tax: Revenues collected throughout 2023 totaled $10.6 million, exceeding the
annual budget by $4.9 million. Some of this favorable variance is due to the collection
of tax obligation incurred in prior years and is not expected to continue at the same
level in subsequent years. [page 8]
• Retail Sales Tax: The sales tax report through 2023 (which is provided as an
attachment to this report) reflects amounts remitted to the City of Auburn based on
sales from November 2022 through October 2023. Collections throughout2023 totaled
$23.0 million, a 1.5% increase from last year. Likewise, compared to the annual
budget, sales tax has a favorable variance of $2.7 million or 13.1%. The increase
resulted from multiple categories, particularly services and automotive. [pages 6-8]
• Solid Waste Tax - External: Budgeted 2023 tax revenues totaled $60,000, however,
actual revenues collected were $1.9 million. This is largely due to the collection of
backdated utility tax revenues from City solid waste haulers. The City anticipates the
continued collection of these backdated taxes throughout the upcoming year. [pages 8-
10]
• Fines and Penalties: Collections through the 2023 year were $2.5 million in total and
$2.0 million favorable to budget. A new photo enforcement program implemented by the
City during the second quarter of the year has contributed $1.1 million toward the
favorable variance. Other non-court fines and penalties are $1.1 million favorable versus
budget expectations, mainly due to interest and penalties on B&O tax collection. [page
17]
• Culture and Recreation: Returning to pre-pandemic levels, culture and recreation
collected a total of $3.3 million throughout the 2023 fiscal year. This results in a
favorable variance of roughly $741,500 versus budget expectations. This is largely
contributed to increased revenues at the Auburn Golf Course (+$116,000) and
recreational classes held at the Auburn Community and Event Center (+$134,000) from
prior year totals. [page 16]
Expenditures: Throughout 2023, all departments operated within budget expectations, with some
variances due to the timing of professional service payments , as well as expenses related to
operating supplies. Of the favorable variance to budget mentioned above, roughly $6.6 million is
comprised of underspend professional services and charges, and an additional $3.1 million of
underspend is from lower personnel costs largely due to position vacancies across the City. As of
the compilation of this report, there were 30 vacant regular full-time positions in the City.
Page 63 of 152
Quarterly Financial Report Through December 2023 3
Street Funds Overview
The City’s three street funds are special revenue funds wherein the revenue sources and
expenditures are legally restricted. These funds are used for street capital construction projects,
as well as local and arterial street repair and preservation project s. Historically, most
expenditures in all three street funds occur during the second half of the year when weather
conditions are optimal for pavement construction. Variances in budget and actuals between years
are generally due to the schedule and level o f activity on projects in the fund, and the timing of
grant reimbursements and other funding.
Arterial Street Fund revenues in 2023 totaled $3.0 million compared to $2.8 million in 2022,
while expenditures decreased $1.0 million from $4.4 million in 2022 to $3.4 million in 2023.
[pages 22–24]
Local Street Fund revenues through 2023 totaled $3.2 million compared to $1.8 million in 2022.
This increase is due primarily to the change in collections for the streets funds’ portion of utility
tax revenue, where it has historically been included as part of the Arterial Street Preservation
Fund and is now in the Local Street Fund. Expenditures in 2023 totaled $210,000 compared to
$2.1 million in 2022. [pages 24–25]
Arterial Street Preservation Fund revenues totaled $3.6 million in 2023 compared to $4.2
million in 2022. As noted above, a change in the collections for utility tax revenues contributed to
the decrease in revenues in this fund compared to the prior year. However, the fund did receive
$2.2 million from a new revenue stream, the Public Transportation Sales & Use Tax.
Expenditures totaled $1.6 million in 2023 compared to $4.2 million in 2022. [pages 25–27]
Enterprise Funds Overview
Enterprise funds within the City account for operations with revenues primarily provided by user
fees, charges, or contracts for services. Throughout 2023 we noted the City’s cash and
investment balances increased significantly compared to the same period last year. One key
factor contributing to higher interest earnings was increased interest rates and yields to maturity
for the City’s investment accounts compared to last year. As such, interest earnings across all
funds through 2023 increased materially, totaling $1.9 million more in the enterprise operating
funds compared to the prior year.
The Water Fund ended 2023 with operating income of $6.6 million, which was approximately
$1.1 million higher than the same period last year. Revenues for this fund were $19.3 million
through 2023, compared to $16.7 million through 2022. These revenues were offset by $12.7
million in expenditures, compared to $11.2 million in 2022. In total, operating income had a $3.4
million favorable variance compared to the 2023 budget, due to favorable variances in both
revenues ($1.8 million higher than budget) and expenditures ($1.6 million lower than budget).
[pages 28-29]
The Sewer Fund ended 2023 with operating income of $4.2 million compared to $3.4 million in
the same period last year. Operating revenues increased $1.1 million from $9.7 million in 2022 to
$10.8 million in 2023. This increase in revenue was partially offset by a $400,000 increase in
operating expenses. Operating income had a $4.2 million favorable variance compared to the
2023 budget, driven by favorable variances in revenues ($1.2 million) and expenditures ($3.0
million). [pages 29-30]
Page 64 of 152
Quarterly Financial Report Through December 2023 4
The Stormwater Fund ended 2023 with operating income of $2.9 million compared to $2.7
million in the same period last year. Operating revenues in 2023 totaled $12.5 million compared
to $11.2 million in 2023. Operating expenses increased $1.0 million from $8.5 million last year to
$9.5 million in 2023. Compared to the 2023 budget, operating income held a $1.8 million
favorable variance due to favorable variances in both revenues ($1.3 million) and expenditures
($500,000). [page 30]
The Solid Waste Fund ended 2023 with an operating loss of $559,000, compared to an
operating loss of $1.2 million through the same period last year. While operating revenues
increased from $25.0 million through 2022 to $28.9 million through 2023, operating expenditures
also increased. Operating expenditures through 2023 were $29.5 million, compared to $26.5
million through the same period last year. Like the other enterprise funds, operating income was
favorable to the 2023 budget, due to a $275,000 favorable variance in revenues and a $201,000
favorable variance in expenditures. [page 30]
The Airport Fund ended 2023 with operating income of $372,000, slightly lower (-$25,000) than
operating income for the same period last year. Operating revenues increased $200,000
compared to 2022, due to higher fuel sales and interest income. Operating expenditures also
increased, due to increased supply costs of fuel for resale (+$49,000) and personnel costs
(+$52,000). In 2023, the Airport Fund had a favorable operating income budget variance of
$211,000. [page 31]
The Cemetery Fund ended 2023 with operating income of $316,000, compared to $71,600
through the same period last year. This increase was driven by increased chargers for service
(+$300,000), such as lot and marker sales. Operating expenses increased $116,000 compared to
the prior year, primarily due to increased cost allocations for interfund services. Compared to
budget expectations, the Cemetery Fund had favorable budget variances in both operating
revenues ($506,000) and expenditures ($149,000). [page 31]
Internal Service Funds Overview
Internal service funds provide services to other City departments and include functions such as
Insurance, Worker’s Compensation, Facilities, Innovation & Technology, and Equipment
Rental. No significant variances were reported in the Internal Service funds during 2023. [page
32]
Page 65 of 152
Quarterly Financial Report Through December 2023 5
General Fund Details
The following chart is a detailed breakdown of the General Fund’s different sources of revenue
and expenditures, broken down by department:
General Fund 2022
Summary of Sources and Uses Annual YE YE YE
Budget Budget Actual Actual Amount
Operating Revenues
Property Tax 24,016,247$ 24,016,247$ 24,149,996$ 24,293,611$ 133,749$ 0.6 %
Retail Sales Tax 20,344,500 20,344,500 22,999,943 22,661,066 2,655,443 13.1 %
Affordable Housing Sales Tax Credit 174,963 174,963 150,476 152,865 (24,487)(14.0)%
Sales Tax - Pierce County Parks 125,000 125,000 133,326 135,694 8,326 6.7 %
Criminal Justice Sales Tax 2,441,300 2,441,300 3,119,532 3,031,055 678,232 27.8 %
Brokered Natural Gas Tax 150,000 150,000 319,286 219,151 169,286 112.9 %
City Utilities Tax 6,776,697 6,776,697 6,238,094 5,597,438 (538,603)(7.9)%
Business & Occupation Tax 5,680,960 5,680,960 10,625,063 3,032,830 4,944,103 87.0 %
Admissions Tax 308,740 308,740 403,607 154,463 94,867 30.7 %
Electric Tax 4,357,031 4,357,031 4,443,631 4,045,920 86,600 2.0 %
Natural Gas Tax 1,638,857 1,638,857 1,469,777 1,243,873 (169,080)(10.3)%
Cable Franchise Fee 897,035 897,035 853,521 456,739 (43,514)(4.9)%
Cable Utility Tax 949,064 949,064 909,293 1,050,577 (39,771)(4.2)%
Cable Franchise Fee - Capital 52,484 52,484 49,201 57,254 (3,283)(6.3)%
Telephone Tax 500,974 500,974 497,600 574,500 (3,374)(0.7)%
Solid Waste Tax (external)60,462 60,462 1,919,923 66,999 1,859,461 3075.4 %
Leasehold Excise Tax 246,514 246,514 268,560 243,472 22,046 8.9 %
Gambling Excise Tax 293,300 293,300 278,202 256,683 (15,098) (5.1)%
Taxes sub-total 69,014,128$ 69,014,128$ 78,829,030$ 67,274,192$ 9,814,902$ 14.2 %
Business License Fees 450,000$ 450,000$ 583,469$ 326,223$ 133,469$ 29.7 %
Building Permits 933,364 933,364 904,387 1,001,265 (28,977)(3.1)%
Other Licenses & Permits 1,128,000 1,128,000 1,362,462 947,992 234,462 20.8 %
Intergovernmental (Grants, etc.)6,655,531 6,655,531 5,890,408 6,906,122 (765,123)(11.5)%
Charges for Services:
General Government Services 4,863,272 4,863,272 4,454,072 3,501,518 (409,200)(8.4)%
Public Safety 1,057,000 1,057,000 1,218,117 864,972 161,117 15.2 %
Development Services Fees 1,130,517 1,130,517 1,141,917 1,331,856 11,400 1.0 %
Culture and Recreation 2,524,335 2,524,335 3,265,931 2,702,879 741,596 29.4 %
Fines and Penalties 422,975 422,975 2,458,443 390,200 2,035,468 481.2 %
Fees/Charges/Fines sub-total 19,164,994$ 19,164,994$ 21,279,205$ 17,973,026$ 2,114,211$ 11.0 %
Interest and Investment Earnings 366,700$ 366,700$ 1,600,200$ 657,437$ 1,233,500$ 336.4 %
Rents and Leases 1,109,234 1,109,234 1,229,495 1,139,940 120,261 10.8 %
Contributions and Donations 31,000 31,000 29,420 24,533 (1,580)(5.1)%
Other Miscellaneous 299,110 299,110 457,129 529,975 158,019 52.8 %
Transfers In 7,703,978 7,703,978 6,356,542 3,033,653 (1,347,436)(17.5)%
Insurance Recoveries - Capital & Operating 136,900 136,900 249,217 103,473 112,317 82.0 %
Other Revenues sub-total 9,646,922$ 9,646,922$ 9,922,003$ 5,489,010$ 275,081$ 2.9 %
Total Operating Revenues 97,826,044$ 97,826,044$ 110,030,238$ 90,736,229$ 12,204,194$ 12.5 %
Operating Expenditures
Council & Mayor 1,415,188$ 1,415,188$ 1,374,567$ 1,494,416$ 40,621$ 2.9 %
Administration 1,280,462 1,280,462 1,265,848 1,106,061 14,614 1.1 %
Human Resources 2,474,011 2,474,011 2,382,597 2,068,191 91,414 3.7 %
Municipal Court & Probation 3,038,838 3,038,838 2,556,274 2,314,646 482,564 15.9 %
Finance 5,288,323 5,288,323 4,689,061 3,727,235 599,262 11.3 %
City Attorney 7,461,952 7,461,952 6,069,324 4,547,810 1,392,628 18.7 %
Community Development 9,931,959 9,931,959 8,128,085 7,080,486 1,803,874 18.2 %
DEI 705,913 705,913 514,218 - 191,695 27.2 %
Jail - SCORE 5,600,000 5,600,000 5,169,317 5,592,261 430,683 7.7 %
Police 36,010,486 36,010,486 33,618,197 31,577,235 2,392,289 6.6 %
Public Works 4,804,092 4,804,092 4,592,820 3,653,173 211,272 4.4 %
Parks, Arts & Recreation 16,166,376 16,166,376 15,532,210 14,114,895 634,166 3.9 %
Streets 4,769,219 4,769,219 4,366,872 3,715,658 402,347 8.4 %
Non-Departmental 8,926,888 8,926,888 2,469,549 20,962,143 6,457,339 72.3 %
Total Operating Expenditures 107,873,707$ 107,873,707$ 92,728,940$ 101,954,211$ 15,144,767$ 14.0 %
2023 2023 YE Budget vs. Actual
Favorable (Unfavorable)
Percentage
Page 66 of 152
Quarterly Financial Report Through December 2023 6
Revenue
The combined total of property, sales and use, utility, gambling, and admissions taxes provides
over 70% of all resources supporting general governmental activities. Licenses, charges for
services, intergovernmental revenue (grants, state shared revenue, etc.) and fines contribute a
further 20% of total revenue to the General Fund . The remaining 10% is comprised of a
combination of different sources that are considered to be one -time resources. The following
section provides additional information on the most significant tax resource streams.
Property Tax collections throughout 2023 totaled roughly $24.1 million. This is compared to an
annual budget of $24.0 million. Coinciding with the due dates for County property tax billings, the
City collects these revenues during the months of April, May, October, and November . Property
tax accounts for roughly 30.6% of all taxes collected within the General Fund and is the highest
grossing source of revenue. Since 2016, we have seen annual increases versus the prior year
totals in a consistent fashion and project this trend will remain true in 2024.
Retail Sales Tax collections through 2023 totaled $23.0 million, re presenting taxes remitted to
the City of Auburn based on sales from November 2022 through October 2023. Overall,
collections were roughly $339,000 higher throughout the 2023 fiscal year compared to the prior
year, with strong performances in the automotive (+$157,400), services (+$330,000), and
construction (+$122,000) industries more than offsetting slight decreases in most of the
remaining industries. Within the retail trade sector, sales tax revenues generated from sporting
goods, hobby, and music retailers have seen a significant increases versus last year totals and
correlate with the increase in culture and recreation charges for service revenues. The notable
exception to the trend of stable or increased collections is the manufacturing industry: due to a
large one-time contribution in Q1-2022, annual manufacturing collections are down $218,000
(29.1%) from last year.
Page 67 of 152
Quarterly Financial Report Through December 2023 7
The City set the 2023 budget expectation for sales tax in the amount of $20.3 million and sales
tax revenues reported a grand total of $23.0 million, noted above, thus providing the City a $2.7
million favorable variance to the budget. The City has seen year-over-year increases dating back
to 2014, although the rate of growth has been inconsistent. The City projects another increase for
the upcoming year.
Note: The increase in sales tax revenue from 2018 to 2019 was primarily due to a policy change
whereby sales tax on construction revenue is retained in the General Fund; previously, a portion
was transferred to street funds. Of the year-over-year increase in sales tax revenue depicted in
the graphic above from 2018 to 2019, $2.2 million of the $2.9 million increase was due to this
policy change.
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Quarterly Financial Report Through December 2023 8
The following table breaks out the City’s retail sales tax collections by major business sector.
Business & Occupation (B&O) Taxes were implemented by the City at the beginning of 2022.
As previously mentioned in the General Fund Overview, B&O taxes are collected from
businesses based on the value of gross receipts or square footage of occupied warehousing
space, subject to certain exceptions. While the City receives collections throughout the year, B&O
taxes are generally collected on a quarterly basis. Through the discovery process, where the City
reconciles against the State’s Business Licensing System (BLS), the City was able to identify
taxes collectable from prior periods, significantly contributing to the performance of this revenue .
Overall collection throughout the 2023 ye ar totaled $10.6 million versus a budgeted amount of
$4.9 million.
Utility Taxes consist of interfund taxes on City utilities (Water, Sewer, Storm, and Solid Waste)
and taxes on external utilities (Electric, Natural Gas, Telephone , and Solid Waste). Effective
January 1st, 2023, Council approved an increase of the City utility tax rate from 10.0% to 11.5%.
However, the additional revenue generated from this increase was dedicated to funding City
street projects, while the General Fund portion remained at its previous 9.0%.
2022 2023
Component Group YE Actual YE Actual Amount
Construction 2,828,362$ 2,950,423$ 122,061$ 4.3 %
Manufacturing 749,110 531,277 (217,833) (29.1)%
Transportation & Warehousing 249,466 224,807 (24,659) (9.9)%
Wholesale Trade 1,578,405 1,668,471 90,066 5.7 %
Automotive 4,780,001 4,937,407 157,407 3.3 %
Retail Trade 6,653,103 6,573,018 (80,084) (1.2)%
Services 5,395,010 5,724,661 329,651 6.1 %
Miscellaneous 427,610 389,879 (37,732) (8.8)%
YE Total 22,661,066$ 22,999,943$ 338,877$ 1.5 %
Comparison of Retail Sales Tax Collections by Group
Through December 2023
Change from 2022
Percentage
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Quarterly Financial Report Through December 2023 9
Overall, utility taxes increased by $3.9 million or 24.4% during the Q4-2023 timeframe, resulting
in utility taxes being $15.8 million in total and favorable to budget by roughly $1.4 million. This is
largely due to the City collecting backdated utility taxes from solid waste haulers, creating a
favorable variance of $1.9 million versus budget within the Solid Waste (external) category. As
mentioned in previous reports, the City is no longer applying interfund utility tax to the pass-
through revenue from King County Metro sewerage charges , causing an unfavorable variance to
budget within this category.
Additionally, beginning January 2023 external utility taxes are collected on either a quarterly or
annual basis, rather than monthly. Although there have been collections throughout the year, the
City saw a change to the timing of these revenues in 2023, which will affect year-over-year
performance comparisons and into 2024.
The table and below charts demonstrate the various utility tax revenues and show actual
revenues compared to budget.
2022 2023 2023
Utility Tax Type YE Actual YE Budget YE Actual Amount Amount
City Interfund Utility Taxes 5,597,438$ 6,776,697$ 6,227,463$ $ 630,025 11.3 % $ (549,234)(8.1)%
Electric 4,045,920 4,357,031 4,443,631 397,711 9.8 %86,600 2.0 %
Natural Gas 1,243,873 1,638,857 1,469,777 225,904 18.2 %(169,080)(10.3)%
Telephone 574,500 500,974 497,600 (76,901)(13.4)%(3,374)(0.7)%
Solid Waste (external)66,999 60,462 1,919,923 1,852,924 2,765.6 %1,859,461 0.0 %
Brokered Natural Gas 219,151 150,000 319,286 100,134 45.7 %169,286 112.9 %
Cable 1,050,577 949,064 909,293 (141,284)(13.4)%(39,771)(4.2)%
YE Total 12,798,459$ 14,433,085$ 15,786,972$ 2,988,513$ 23.4 % $ 1,353,887 9.4 %
Through December 2023
Utility Tax by Type
2023 vs. 2022 Actual 2023 vs. Budget
Percentage Percentage
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Quarterly Financial Report Through December 2023 10
Note: Of the total utility tax levied, 2.5% of Water/Sewer/Storm/Solid Waste tax and 1.0% of other
utility tax is allocated to City streets funds and is not reflected in the General Fund’s portion
discussed here. The large increase from 2019 ($10.9 million) to 2020 ($12.7 million) is attributed
to the City’s decision mid-2020 to reallocate 1.0% previously dedicate d to the Arterial Street
Preservation Fund to support General Fund operations, due to the uncertainty of the economic
impacts of COVID-19. The Arterial Street Preservation Fund’s 1.0% was reinstated in 2021, but
2021 collections continued to increase due to an increase in the City’s internal utility tax rate from
7.0% to 10.0% effective in 2021.
An Admission Tax of 5.0% is placed on charges for general admission, season tickets, cover
charges, etc. Revenues from admission taxes are generally collected on a quarterly basis as
depicted on the chart below. Admission tax revenues of $403,500 were collected throughout the
fiscal year of 2023 and were significantly higher (161.3%) than through 2022. In addition,
admission tax revenues resulted in a favorable variance of $95,000 throughout 2023. This is
partially due to lingering effects of the COVID-19 pandemic in the early part of last year, resulting
in generally lower admissions in early 2022. The City projects admission taxes will return to pre-
pandemic levels over the next biennium.
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Quarterly Financial Report Through December 2023 11
Note: The decrease in admission tax revenues in November 2022 was due to a change in
accounting wherein admissions tax ceased to be charged to the City’s Golf Course operations.
Gambling Tax applies to all card games, punch board games, pull tabs, bingo games, raffles and
amusement games played within City limits. The majority of gambling tax revenues are collected
from amusement games (36.9%) and card games (53.8%). The primary driver of the $15,100
unfavorable variance to budget was card games revenues, which were down 22.5% from the
prior year mainly due to the timing of quarterly payments . Despite the unfavorable variance to
budget, overall collections exceeded 2022 by $21,500, mainly due to a doubling of the amount
collected for amusement games compared to last year.
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Quarterly Financial Report Through December 2023 12
Licenses and Permits include business licenses, building permits, plumbing, electric and other
licenses and permit fees. Building permit fees and business licenses make up approximately 70%
of the annual budgeted revenue in this category.
The annual Business License renewal fee for businesses located within the City is $103.
Previously, all businesses were on calendar year renewal cycle, meaning that the majority of
business license revenue was collected in November and December for existing businesses
renewing their licenses, which is reflected in the large peak in the chart below in 2022.
As of September of 2022, businesses licenses are on an annual renewal cycle that begins on the
date the business was originally granted a license. This has smoothed out revenue collection
throughout the year, which can be seen in the chart below as a more linear progression of overall
collections totaling $583,500, compared to $326,200 throughout 2022. Changes in the timing of
collections will affect year-over-year performance comparisons for 2023 and into 2024.
Collections in 2024 are projected to be on par with 2023, due to increased discovery through
B&O tax collections and use of the State’s Business Licensing System (BLS).
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Quarterly Financial Report Through December 2023 13
Building Permit revenues collected during 2023 totaled $933,350 resulting in an unfavorable
variance to budget by $29,000, and a year-over-year decrease of $97,000. A large contributing
factor for this unfavorable variance is the decreased valuation of construction permits on mixed-
use, subdivision, and institutional builds throughout 2023, despite a higher volume of permits
being issued this year than last year.
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Quarterly Financial Report Through December 2023 14
Intergovernmental revenues include grants and stimulus monies (direct and indirect federal,
state, and local), revenue from the Muckleshoot Indian Tribe (MIT) compact , as well as state
shared revenues. Collections through the fiscal year 2023 totaled $5.9 million and were $765,000
unfavorable to budget expectations. Federal, state, and interlocal grants represent over half of
this variance; these revenues are generally received on a cost reimbursement basis, and subject
to the timing of reimbursable activities. The City has collected roughly $1.4 million from MIT
through 2023 and is roughly $315,000 below budget expectations. Due to timing, some of the
2023’s collected total is comprised of the final payment of the 2022 compact request. Due to
timing lags, the City expects the remaining amount owed to be received in t he beginning of 2024.
Streamlined sales tax collections in 2023 are below 2022 collections due to the state Department
of Revenue’s recalculation of the payment rate : effective July 2022, payments are calculated as
80% of the payment made in the same quarter of the previous year. Mitigating some of the
unfavorable variance is higher collections of liquor excise tax.
Note: 2020 revenue was higher than normal due to the receipt of $3.8 million in federal CARES
grant money from the Department of Treasury .
2022 2023 2023
Revenue YE Actual YE Budget YE Actual Amount Amount
Federal Grants 91,598$ 112,200$ 41,589$ $ (50,009)(54.6)% $ (70,611)(62.9)%
State Grants 58,034 375,694 252,504 194,470 335.1 % (123,190)(32.8)%
Interlocal Grants 626,873 465,907 258,273 (368,600)(58.8)% (207,634)(44.6)%
Muckleshoot Casino Services 2,004,520 1,718,458 1,404,116 (600,404) (30.0)%(314,342) (18.3)%
One-Time Allocation (SB 5092)- - - - -
State Shared Revenues:
Streamlined Sales Tax 900,142 977,156 720,114 (180,028)(20.0)% (257,042)(26.3)%
Motor Vehicle Fuel Tax 1,116,525 1,144,410 1,106,315 (10,210)(0.9)% (38,095)(3.3)%
Criminal Justice - High Crime 279,262 284,823 284,886 5,624 2.0 % 63 0.0 %
Criminal Justice - Population 30,272 20,345 32,098 1,827 6.0 % 11,753 57.8 %
Criminal Justice - Special Prog.134,662 91,550 133,769 (894)(0.7)% 42,219 46.1 %
Marijuana Excise Tax 243,619 172,928 235,532 (8,087)(3.3)% 62,604 36.2 %
State DUI 10,087 12,207 6,141 (3,946)(39.1)% (6,066)(49.7)%
Fire Insurance Tax 104,661 89,700 114,235 9,574 9.1 % 24,535 27.4 %
Liquor Excise 622,746 488,268 622,267 (479)(0.1)% 133,999 27.4 %
Liquor Profit 683,122 701,885 678,570 (4,552)(0.7)% (23,315)(3.3)%
Total State Shared:4,125,098 3,983,272 3,933,926 (191,171) (4.6)% (49,346)(1.2)%
YE Total 6,906,122$ 6,655,531$ 5,890,408$ (1,015,714)$ (14.7)%(765,123)$ (11.5)%
Through December 2023
Intergovernmental Revenues (Grants, Entitlements & Services)
2023 vs. 2022 Actual 2023 vs. Budget
% Change % Change
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Quarterly Financial Report Through December 2023 15
Charges for Services consist of general governmental service charges, public safety charges,
development service fees, and culture and recreation fees. Total charges for services collected
through the 2023 fiscal year were $10.1 million and were roughly $505,000 (or 5.3%) more than
expected for the year, mainly due to exceptional performance at the Auburn Golf Course.
The General Government revenue category primarily includes the interfund assessment for
support departments (Finance, Human Resources and Legal). Operating costs for these
departments are charged to the respective General Fund home department and the portion of
those costs that provide citywide benefit are recouped from other funds via interfund charges.
General Government revenues also include fees for passport services, reimbursement from cities
participating in the South King Housing and Homelessness Partners (SKHHP), as well as
revenues related to certain transportation projects. The unfavorable variance of $409,200 is
largely due to a $300,000 SKHHP project originally scheduled for 2023 which was pushed back
to 2024; the receipt of those reimbursement revenues would have mitigated roughly 85% of the
variance. Furthermore, the City expected to collect revenues for the salt/sand storage (carried
forward from 2022) per an interlocal agreement during the second half of the year, however, the
City now expects to receive these revenues in 2024.
Public Safety revenues mainly consist of revenues for law enforcement services, which are extra
duty security services whereby police officers are contracted for, and reimbursement is made by
the hiring agency. This category also includes reimbursements from the Muckleshoot Indian Tribe
(MIT) for a full-time dedicated police officer and associated expenditures as well as funds
collected from the Auburn School District for services rendered. Public safety revenues collected
throughout the fiscal year of 2023 totaled approximately $1.2 million and saw a $353,000
increase from 2022 totals. However, 2022 totals were the lowest the City collected since 2016;
2023 revenues are more aligned with historical totals. Revenues generated from DUI emergency
response fees represent $125,000 or 10.3% of the total amount collected and report a $120,000
favorable variance, which is a significant increase from prior years . Extra duty officer revenues
during the fourth quarter saw a catch -up of collections for the year and 2023 ended roughly
$34,000 favorable to budget. Resulting from these favorable variances, the overall total was
$161,100 favorable to budget expectations.
Development Services fee collections consist primarily of plan check fees, facility extension
charges, and zoning and subdivision fees. Through 2023, development service fees collected
totaled $1.1 million and were $11,400 favorable to budget expectations. Major contributors to this
variance were plan check fees, where construction documents require review per Section 106.3
of the Construction Administrative Code (+$75,000) and zoning and subdivision (+$35,000)
throughout the 2023 year. FAC linear charges (fees assessed on projects that require extension
of public facilities) offset the favorable variance by roughly $70,500 . Along with FAC linear
charges, all fees in this category are down year-over-year, this is an effect of the revenue
regressing to the mean after an exceptional year of high collections in 2021. Furthermore, other
2022 2023 2023
Revenue YE Actual YE Budget YE Actual Amount Amount
General Government 3,501,518$ 4,863,272$ 4,454,072$ $ 952,554 27.2 % $ (409,200)(8.4)%
Public Safety 864,972 1,057,000 1,218,117 353,145 40.8 %161,117 15.2 %
Development Services 1,331,856 1,130,517 1,141,917 (189,940)(14.3)%11,400 1.0 %
Culture & Recreation 2,702,879 2,524,335 3,265,931 563,052 20.8 %741,596 29.4 %
YE Total 8,401,224$ 9,575,124$ 10,080,036$ 1,678,812$ 20.0 % $ 504,912 5.3 %
Through December 2023
Charges for Services by Type
2023 vs. 2022 Actual 2023 vs. Budget
Percentage Percentage
Page 76 of 152
Quarterly Financial Report Through December 2023 16
environmental services recorded zero activity throughout the year, also mitigating a portion of the
favorable variance.
Most of the Culture and Recreation revenues are derived from greens fees and pro shop sales at
the Auburn Golf Course, recreational classes, ticket sales at the Auburn Avenue Theater, senior
programs, and special events. Overall, Culture and Recreation revenues outperformed budget
expectations by $741,500, or 29.4%, with nearly 70% of revenues coming from greens fees and
recreational classes. Revenue from greens fees have in creased $116,000 or 8.0% over last year
and are favorable to budget by $420,000 due to a 3-4% increase in greens fees prices and good
weather during the spring and summer months. The golf course generated its highest revenue
total since its inception, bringing in $2.0 million in total. The outlook for 2024 for the golf course
remains high as the City continues to see linear growth.
Recreation class revenues have increased by $135,000 or 24.6% from the prior year, and ticket
sales for performances held at local school venues (previously held at the Auburn Avenue
Theater) have increased by $55,000 or 98.1%. Furthermore, the Senior Center saw an increase
in visits and generated $50,500 more than previous years. A portion of the increase is attributable
to lower revenues due to COVID-19 restrictions in place during 2022, which have since been
removed.
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Quarterly Financial Report Through December 2023 17
Fines & Penalties include civil penalties (such as code compliance fines), parking and traffic
infraction penalties, criminal fines (including criminal traffic, criminal non -traffic, and other criminal
offenses) as well as non-court fines such as false alarm fines. The table below shows a detailed
breakdown of the different types of fines and penalties collected by the City.
Total revenues collected throughout 2023 were $2.5 million as compared to a budget of $423,000
and were 481.2% above budget expectations. This was primarily due to higher-than-expected
collections of fines related to a new photo enforcement program, which are classified as parking
infractions. With the implementation of this new program, the City continues to expect significant
increases in revenue in this category. Furthermore, the City received an influx of non-court fines
& penalties in July and August due to back-pay of B&O taxes from contracted City haulers.
Municipal Court fines and penalties account for 81% of the budgeted revenue in this category, but
only account for 50% of revenue actually collected. The City contracts with the King County Court
to operate its municipal court services; the number of hearings, judgements, and revenue activity
began decreasing in 2019 and has continued to dramatically decrease since that time ; the City
saw the same result in 2023. This decrease is now being offset by collections of B&O and other
tax interest within non-court fines & penalties. As illustrated below, there was a spike in 2023
revenues and the City anticipates a decrease of both B&O penalties and photo enforcement fines
to bring the total revenues in line with budget expectations in 2024.
2022 2023 2023
Month YE Actual YE Budget YE Actual Amount Amount
Civil Penalties 5,305$ 10,000$ 1,786$ $ (3,519)(66.3)% $ (8,214)(82.1)%
Civil Infraction Penalties 155,657 131,750 138,221 (17,435)(11.2)%6,471 4.9 %
Photo Enforcement 902 3,000 1,817 915 101.5 %(1,183)N/A %
Parking Infractions 81,878 91,225 1,134,673 1,052,795 1,285.8 %1,043,448 1,143.8 %
Criminal Traffic Misdemeanor 27,475 40,000 33,449 5,974 21.7 %(6,551)(16.4)%
Criminal Non-Traffic Fines 37,933 41,000 49,967 12,034 31.7 %8,967 21.9 %
Criminal Costs 25,457 30,000 11,350 (14,108)(55.4)%(18,650)(62.2)%
Non-Court Fines & Penalties 55,593 76,000 1,087,180 1,031,587 1,855.6 %1,011,180 1,330.5 %
YE Total 390,200$ 422,975$ 2,458,443$ $ 2,068,243 530.0 % $ 2,035,468 481.2 %
Through December 2023
Fines & Penalties by Type
2023 vs. 2022 Actual 2023 vs. Budget
Percentage Percentage
Page 78 of 152
Quarterly Financial Report Through December 2023 18
Miscellaneous Revenues consist of investment earnings, income from facility rentals, revenue
collected for golf cart rentals at the Auburn Golf Course, contributions and donations, and other
income including the quarterly purchasing card (P-card) rebate monies. A breakdown of the most
significant miscellaneous revenue categories is listed in the table below.
Revenues collected throughout 2023 in this category totaled $3.3 million and were $1.5 million
favorable to budget. Of the favorable variance to budget 81.7% was comprised of interest and
investment collections, far exceeding budget expectations due to higher-than-expected interest
rates and the timing of investment maturities . Looking forward to 2024, the City has multiple
investments maturing throughout the year which will impact the amount collected.
The “Other Miscellaneous Revenue” sub-category, while $72,850 less than the same timeframe
last year, was nonetheless favorable to the annual budget by $158,000. This sub-category
includes $78,750 in revenue related to a national opioid settlement distribution program, purchase
card rebates of $168,500, and $90,100 in charges for security services at the Supermall.
The rents and leases sub-category includes prepayments for facility rentals, golf cart rentals, and
the restaurant lease at the golf course . During the second and third quarters, the City saw an
influx of facility rentals, which coincides with prior years as the weather generally becomes more
favorable for gatherings. The City collected less during the fourth quarter of the year versus prior
years, however, ended the year with a favorable variance to budget of $120,250 . Large
contributors to the favorable variance were facility rentals (+$73,350), golf cart rentals (+$52,900),
and sub-leases (+$25,125).
2022 2023 2023
Month YE Actual YE Budget YE Actual Amount Amount
Interest & Investments 657,437$ 366,700$ 1,600,200$ 942,763$ 143.4 %1,233,500$ 336.4 %
Rents & Leases 1,139,940 1,109,234 1,229,495 89,555 7.9 %120,261 10.8 %
Contributions & Donations 24,533 31,000 29,420 4,888 19.9 %(1,580)(5.1)%
Other Miscellaneous Revenue 529,975 299,110 457,129 (72,846)(13.7)%158,019 52.8 %
YE Total 2,351,885$ 1,806,044$ 3,316,244$ 964,360$ 41.0 %1,510,200$ 83.6 %
Miscellaneous Revenues by Type
Through December 2023
2023 vs. 2022 Actual 2023 vs. Budget
Percentage Percentage
Page 79 of 152
Quarterly Financial Report Through December 2023 19
OTHER FUNDS
Real Estate Excise Tax (REET) revenues are taxes on the sale of both commercial properties
and single-family residences. These collections are received into the Capital Improvement
Projects Fund and used for governmental capital projects.
REET revenues collected during the 2023 fiscal year total $3.5 million, which is roughly $1.3
million or 36.9% favorable to budget expectations. However, as reflected in the table below,
REET revenues collected were significantly lower (32.8%) than in 2022. Continued borrowing rate
increases and slower housing markets contribute to the decreased revenues during 2023.
Shown in the table below, REET collections have generally been lower in most months of 2023
than their counterparts in 2022. In context, 2021-2022 saw the highest collection of REET
revenue since 2015, largely due to high-value purchases made by multiple corporations and a
large land purchase made by an investment group. As mentioned above, lower REET collections
in 2023 represent a cooling market as interest rates increased dramatically after a period of low
interest rates and historic inflation.
Page 80 of 152
Quarterly Financial Report Through December 2023 20
2022 2023 2023
Month YE Actual YE Budget YE Actual Amount Amount
1 235,988$ 112,068$ 231,316$ (4,672)$ (2.0) %119,248$ 51.6 %
2 320,851 112,249 229,810 (91,041)(28.4) %117,561 51.2 %
3 855,713 254,131 335,109 (520,604)(60.8) %80,978 24.2 %
4 530,857 182,134 470,605 (60,253)(11.4) %288,471 61.3 %
5 710,134 208,433 100,896 (609,238)(85.8) %(107,537)(106.6) %
6 479,225 184,014 288,285 (190,941)(39.8) %104,271 36.2 %
7 331,971 177,876 396,981 65,009 19.6 %219,104 55.2 %
8 497,294 215,051 319,792 (177,502)(35.7) %104,741 32.8 %
9 587,492 304,681 326,357 (261,135)(44.4) %21,676 6.6 %
10 316,404 141,042 355,405 39,001 12.3 %214,364 60.3 %
11 202,461 134,581 264,919 62,458 30.8 %130,338 49.2 %
12 191,104 202,039 213,893 22,789 11.9%%11,854 5.5 %
YE Total 5,259,495$ 2,228,300$ 3,533,368$ (1,726,127)$ -32.8%1,305,068$ 36.9%
Real Estate Excise Tax Revenues
Through December 2023
2023 vs. 2022 Actual 2023 vs. Budget
Percentage Percentage
Page 81 of 152
Quarterly Financial Report Through December 2023 21
American Rescue Plan Act (ARPA) Fund
In March 2021, the American Rescue Plan Act (ARPA) was signed into law, with the intent of
mitigating the economic impacts related to COVID-19. Through ARPA’s State and Local
Government Fiscal Recovery Fund program, the City was allocated $14.75 million in funding.
Council approved the City’s acceptance of ARPA funds in Resolution #5608, and the general
spending categories of those funds (as determined by a Council ad hoc committee) in Ordinance
6832.
The City’s plan for using ARPA funding is to mitigate the cost of providing public safety services
throughout the City. Since receiving the funding, the City has been able to offset $10.5 million in
public safety expenditures, as shown in the table below and reported to the Department of the
Treasury.
As a result of the cost mitigation provided by the ARPA funding, the City has been able to allocate
General Fund funding toward projects approved by the Council ad hoc committee. Throughout
2023, the City has been able to spend $1.7 million, for a total of $4.3 million since 2021 on the
following projects:
The Minor Improvements to Qualifying Neighborhood Parks project 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. To date this project has spent $28,626 which provided new
fencing around Forest Villa Tot Lot. The playground order was placed in mid-November and the
construction of the playground is near completion. However, the City has yet to be billed for the
work.
Total ARPA Funding Received 14,751,232
ARPA Funding Used to Mitigate Public Safety Costs 10,532,484
ARPA Funding Remaining 4,218,748
ARPA FUNDING STATUS
2023 Lifetime Spend 2024
Title Budget Q4 Spend (includes this quarter)Remaining Budget
Completed Projects 1,450,000 - 1,668,601 -
Body Cameras 586,400 - 550,325 36,075
Vaccination Incentive Program 47,500 - 34,980 12,520
Neighborhood Street Light Program 500,000 27,936 86,387 413,613
Human Services Grants Includes Admin 1,000,000 189,624 441,041 558,959 420,000
Dykstra Foot Bridge 400,000 - 10,357 389,643
Minor Improvements to Qualifying Neighborhood Parks 100,000 - 28,626 71,374
Limited Term Employee (LTE): Grants Coordinator 420,000 - 118,729 301,271 145,000
Paving Gravel Roads 636,866 1,403 23,539 613,327
Translation Services 75,000 - 1,685 73,315
Auburn Way South Median Landscape Replanting/Irrigation 50,000 - 40,187 9,814
Auburn Way South Roundabout 150,000 226 789 149,211
Emergency Housing Voucher Program 2,000,000 83,018 272,350 1,727,650 875,000
Encampment Cleanup 500,000 138,195 445,392 54,608
Downtown Sidewalk Replacement on Main Street and B Street Plaza Surface
Replacement 1,643,266 14,422 45,660 1,597,606 1,081,866
Broadband Grants to Hardest Hit Communities 180,000 42,563 185,348 (5,348)
Community Violence Intervention Programs (Drone, SPIDR Tech)313,600 38,212 248,227 65,373
Arts Culture Center Renovations 100,000 - - 100,000
Signing Bonuses for Police Lateral Hires 200,000 32,647 142,413 57,588
Other Projects (not started)4,480,000 - - 4,480,000
Total:15,051,232 568,244 4,344,635 10,706,598 4,246,866
Page 82 of 152
Quarterly Financial Report Through December 2023 22
The Human Services Grants Includes Admin project provides families with children with shelter
and services that are experiencing homelessness at Mary’s Place. This project also supports an
LTE Contract Specialist position. During Q4 -2023 this project spent $189,624 and $441,041 in
total.
The Encampment Cleanup project provides two service contracts that began in 2023; one
contract provides continued cleanup of garbage and debris related to encampments and other
illegal dumping on City-owned properties and rights of way (ROW), while the secondary contract
focuses specifically on encampment trash cleanup. To date, the project has spent $445,392 and
cleaned up 241 tons of liter and debris.
Beginning in 2023, the Emergency Housing Voucher Program is budgeted at $2 million over the
life of the program . This program is to assist residents of Auburn who are experiencing
homelessness and drug addiction and who are willing to enroll in and complete inpatient
treatment. The program will cover the costs of clean and sober housing of participants for up to
three years, provided the participant follows the clean and sober housing agreement . Total
project spend through 2023 is $272,350.
The Broadband Network to Hardest Hit Communities project allows the City to expand the City’s
broadband network capabilities for all residents, visitors, and City employees to utilize. The IT
department has acquired all necessary hardware and software related to the broadband/Wi -Fi
replacement and expansion. Total spent in Q4-2023 was $42,563, bringing the cumulative project
total to $185,348. All replacement of existing hardware has been completed. The expansion was
completed during Q4-2023 and the project is now fully complete.
Street Funds
This section provides a financial overview of the City’s three street funds for the period ending
December 31, 2023. The City’s street funds are the Arterial Street Fund (Fund 102), the Local
Street Fund (Fund 103), and the Arterial Street Preservation Fund (Fund 105). As noted in the
Street Funds Overview section above, variances between budget and actual amounts are
generally driven by the schedule and level of activity on projects in the fund, as well as the timing
of grant reimbursements and other funding.
Fund 102 – Arterial Street Fund
The Arterial Street Fund is a special revenue fund that is funded primarily by transportation
grants, traffic impact fees, a portion of the City’s gas tax receipts, Public Works Trust Fund loans ,
and developer contributions. As of December 31, 202 3 there were 29 separate street projects
budgeted in this fund.
Revenues collected in 2023 totaled $3 .0 million as compared to 2022 collections of $3.2 million.
Total expenditures in 2023 were $3.4 million compared to $4.4 million last year. Variances in
revenues and expenditures are largely due to the timing of capital expenditures and any
subsequent reimbursement via grants and/or operating transfers. Expenditure timing is generally
determined by the current phase of each individual capital project; expenditures tend to increase
as projects move from the design phase into the construction phase.
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Quarterly Financial Report Through December 2023 23
The table below presents the status of the projects with the most significant budget impact on the
fund. Many capital projects are budgeted over multiple years; what is displayed below is the 202 3
portion of each project’s budget and annual expenditures.
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Quarterly Financial Report Through December 2023 24
Due to the size and complexity of projects noted above, the earlier design and right-of-way
phases were extended through late 2023. These projects are expected to move into the
construction phase in 2024, which is where we expect a majority of the budgeted expenditure
activity to take place.
Fund 103 – Local Street Fund
The Local Street Fund is a special revenue fund used for local street repair. Historically, this fund
was funded solely by interfund transfers on a project-reimbursement basis. As noted in the
Streets Funds Overview and Utility Tax Revenue sections of this report, in 2023 the City changed
the receipt of the streets funds portion of utility tax revenue (2.5%) from the Arterial Streets
Preservation Fund (Fund 105) to the Local Street Fund (Fund 103). This change is the primary
driver for increased revenues in the Local Street Fund in 2023 , as non-utilty tax related revenues
($565,000) were significantly lower than 2022 ($1.8 million). This is due to projects not having as
much activity as originally expected in 2023, and is further illustrated by the year -over-year
decrease in expenditures from $1.4 million in 2022 to $210,000 in 2023.
Highlighted in the table below and shown in the following graph are the fund’s total expenditures
related to capital projects.
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Quarterly Financial Report Through December 2023 25
The table below presents the status of the five active projects in Fund 103. Many capital projects
are budgeted over multiple years; what is displayed below is the 202 3 portion of each project’s
budget and annual expenditures.
Both the Lead Service Line Replacement and 2021 Local Street Preservation projects were
completed as of December 31, 2023. The remaining projects illustrated above are expected to
enter the construction phase in 2024.
Fund 105 – Arterial Street Preservation Fund
The Arterial Street Preservation Fund is a special revenue fund that historically had been funded
by a portion of the utility tax collected by the City. However, i n 2023 this funding was replaced by
a 0.1% sales and use tax enacted by the City’s Transportation Benefit District (TBD) via
Ordinance 6881. To ensure that restricted TBD revenues remain in the Arterial Street
Preservation Fund, the streets funds’ portion of utility tax revenues are now receipted entirely into
the Local Street Fund and transferred to the Arterial Street Preservation Fund on an as -needed
basis.
Partly as a result of this funding change, revenues for the Arterial Streets Preservation Fund in
2023 were less than prior years. In 2023, total revenues for this fund were $3.6 million (including
$2.2 million in public transportation sales and use tax as described above), compared to $4.2
million reported last year.
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Quarterly Financial Report Through December 2023 26
Expenditures in 2023 totaled $1.6 million compared to $4.2 million in 2022. Historically, the
majority of this fund’s expenditures occur in the second half of each year due to the weather
sensitivity of pavement construction , which needs to be done primarily in the summer and early
fall. Fund projects were in the early stages of development during 2023 and are expected to enter
the construction phase in 2024. As such, reduced project -related expenses in 2023 directly
impacted the subsequent cost reimbursements from grants.
Highlighted in the table below and shown in the following graph are the fund’s total expenditures
related to capital projects.
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Quarterly Financial Report Through December 2023 27
The table below presents the status of the projects with the most significant budget impact on the
fund. Many capital projects are budgeted over multiple years; what is displayed below is the 202 3
portion of each project’s budget and annual expenditures. As noted above, these projects are
expected to have increased activity in 2024 as they enter the construction phase.
Fund 124 – Mitigation Fees
The Mitigation Fees Fund is a special revenue fund for fees that are assessed at the time
applications are received for development activity. These revenues are used to address costs
associated with City growth. The fund houses two types of revenues: mitigation fees and impact
fees.
Mitigation fees are variable charges collected as a result of State Environmental Policy Act
(SEPA) reviews and the City’s determination that a project must pay additional fees to
compensate for a unique effect that it has on the community.
Impact fees are set charges collected automatically for a variety of projects. These fees are
adopted annually by the City Council based on projects anticipated in the Capital Facilities Plan
over the next six years. School and Fire Impact fees are collected and reimtted on behalf of the
Valley Regional Fire Authority, Auburn School District, Kent School District, Federal Way School
District, and Dieringer School District.
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Quarterly Financial Report Through December 2023 28
Expenditures from these funds consist of transfers out to capital project funds to help support the
cost of transporation and parks capital projects. The projects funded from impact and mitigation
fee are new or enhanced services necessary to absorb the impact of development.
In 2023, the City received $2.3 million in mitigation and impact revenues, largely driven by
commercial transportation impact fees and a significant increase in interest and investment
income.
Overall, the fund experienced a $10.6 million favorable variance to budget, driven by higher
revenues ($750,000) and lower-than-budgeted expenditures ($9.8 million). Similar to the various
streets funds where budget-to-actual variances are driven by project timing, the underspend in
this fund is the result of timing differences of multiple capital projects funded by mitigation and/or
impact fee revenues. Most of these unspent
Enterprise Funds
Detailed income and expense statements for Enterprise and Internal Service funds can be found
in an attachment at the end of this report. The attachment provides operating and – as applicable
– capital fund reports for these funds showing budget, actuals, and variances.
Utility activities are divided between operating funds and capital sub -funds. Operating funds
house all the operating costs along with debt service and financing obligations. Capital funds
show costs associated with capital acquisition and construction. Bo th the operating and capital
funds have a working capital balance, which is equivalent to current assets minus current
liabilities. This approach isolates those funds available for capital and cash flow needs for daily
operations and provides and project managers information on the availability of working capital
for current and planned projects.
As mentioned earlier in the report, the City increased its utility tax rate from 10.0% to 11.5% in
2023. This increase directly impacted utility tax revenues for the City, as well as utility tax
expenditures for the Enterprise Funds. These increases are reflected in our analysis below.
Through December 2023, the Water Utility outperformed budget expectations with a favorable
variance of $1.7 million in revenues, with an overall increase of $2.5 million or 15.3% from 2022.
Water sales increased $2.1 million from $16.4 million through 2022 to $18.5 million through 2023.
There was also a $477,000 increase in interest earnings from 2022, which is consistent with the
overall increases in the City’s cash and investments balances.
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Quarterly Financial Report Through December 2023 29
The Water Utility also experienced favorable variances to budget for operating expenditures,
primarily in other service charges and debt service interest payments. Compared to expenditures
reported in 2022, operating expenditures increased by $1.5 million, mainly due to increases in
personnel costs (+$426,000), interfund allocations (+$532,000) and utility taxes (+$430,000).
In all, the Water Utility had operating income of $6.6 million in 2023 (operating revenues less
operating expenditures), approximate ly $1.1 million above the same period last year.
Billable water consumption through 2023 totaled 3.1 million ccf (ccf = hundred cubic feet),
approximately 188,000 ccf, or 6.4%, higher than consumption volume through 2022. Compared to
the prior year, consumption increased across every customer class except manufacturing, with
the largest volume increases occurring in irrigation and single -family accounts.
Through the fourth quarter of 2023, the Sewer Utility finished with operating income of $4.2
million, an $800,000 increase compared to $3.4 million through the same period last year. The
net change in working capital for 2023 was $3.4 million, compared to $2.9 million in 2022.
Operating revenues were up $1.1 million, or 11.8%, from the same period last year due to
stronger performance in charges for City sewer service and interest earnings. Charges for service
increased $762,000 from $9.5 million through 2022 to $10.3 million through 2023, and interest
earnings increased $381,000 during that same period. This increase in activity is also reflected in
a favorable to budget variance in revenues of $1.2 million.
Operating expenditures were favorable to budget by $3.0 million in 2023, driven primarily by a
favorable to budget variance in other service charges of $2.8 million. The transfer of utility tax
revenues per Ordinance 6882, as well as City’s excise tax expenditures are included within this
line item. To ensure the City is prepared for any increases in these expenditures, it is reasonable
to expect the budgeted amount to be higher than the actual recorded expenditures in any given
year.
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Quarterly Financial Report Through December 2023 30
Although total operating expenditures were favorable to budget in 2023, they did increase from
$6.2 million in 2022 to $6.6 million in 2023 . This was due in part to increased personnel costs
(+$294,000) and other miscellaneous expenditures such as utility taxes (+$213,000). These
increases were partially offset by decreased expenditures for interfund support charges
(-$125,000).
In 2023, the Stormwater Utility had a favorable budget variance in operating revenues of $1.4
million, driven by charges for service (+$736,000) and interest revenue (+$574,000). Compared
to 2022, operating revenues were up $1.3 million, also driven by increases in charges for City
storm service (+ $822,000) and interest earnings (+$420,000). Most Stormwater service charges
are based on a flat rate, there are not typic ally seasonal fluctuations in this revenue. Accordingly,
service charge revenues reported throughout 2023 generated about $3 million each quarter for a
total of $11.8 million through December 2023.
Operating expenditures in the Stormwater Utility had a $481,000 favorable variance to budget,
due to lower than budgeted expenditures in other service charges and debt interest payments.
The City continues to make payments on its debt service which, in turn, lowers the amount due in
interest. In 2023, operating expenditures of $9.5 million were $1.0 million higher compared to the
same period last year. Most of this increase is due to higher personnel (+$486,000) and interfund
allocation costs (+$415,000) compared to 2022.
Overall, the Stormwater Utility recorded operating income of $2.9 million compared with $2.7
million in the same period last year, and were favorable to budget by $1.8 million . The fund
finished the year with 2.0 million in working capital, a slight decrease from $2.1 million in working
capital in 2022.
The Solid Waste Utility finished 2023 with a favorable budget variance of $476,000, due to a
favorable revenue variance of $275,000 and expenditures $201,000 lower than budgeted. The
$275,000 favorable to budget operating revenue variance was due to charges for service
(+$100,000) and interest (+$145,000).
Increased service rates comprised the majority of $28.9 million in operating revenues for 2023, a
$3.6 million increase compared to 2022. This increase was partially offset by a planned decrease
of $130,000 in grant funding compared to the prior year.
Operating expenditures increased $3.0 million from $26.5 million in 2022 to $29.5 million in 2023.
This increase was driven almost entirely by the increase in payments made to the City’s solid
waste vendor for its services provided. Although favorable to budget projections, the Solid Waste
Utility recorded a reduction of working capital of $559,000 in 2023, compared to a reduction of
$1.2 million through the same period last year.
The current mix of solid waste customer account types is:
• 92.4% Residential
• 6.0% Commercial
• 1.6% Multifamily
In total, tonnage collected decreased slightly from 69,111 in 2022 to 68,344 in 2023. The
“diversion rate” is a measure of how much generated waste is not sent to the landfill, i.e., waste
that is either recycled or collected yard waste. Through December 2023, the total diversion rate
was 26.8%, which represents a total of 18,316 tons of waste that was diverted from landfills.
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Quarterly Financial Report Through December 2023 31
In 2023, the Airport Fund experienced a favorable budget variance of $235,000 in operating
revenues and an unfavorable variance of $23,000 in operating expenditures, resulting in an
overall favorable variance of $212,000. Like the other enterprise funds described in this section,
the favorable revenue variances were driven by higher -than-expected charges for service and
interest earnings. The unfavorable to budget operating expenditure variance was driven by
slightly higher-than-budgeted personnel costs (+$16,200) and supply costs (+$27,000).
There is a direct correlation between supply costs for fuel for resale and revenues for fuel sales,
and that is reflected in the Airport Fund’s operating activity for 2023. O perating income was
$372,000, approximately $25,000 lower than operating income throughout the previous year.
Operating revenues increased $200,000 from 2022 , driven by increases in charges for service
(+$134,000), which includes fuel sales and hangar rent. Conversely, operating expenditures
increased $225,000 because of higher supply costs for fuel (+$49,000), as well as higher
personnel (+$52,000) and interfund charges (+$82,000), compared to the prior year.
In all, the Airport Fund saw a reduction in working capital of $239,000 in 2023, due mainly to
increased transfers for the fund’s capital projects.
Both Cemetery Fund operating revenues and expenditures had favorable budget variances in
2023, resulting in a favorable operating income budget variance of $655,000. Total operating
income increased $245,000 from $71,600 in 2022 to $316,000 in 2023, driven primarily by
increases in charges for service, such as lot and marker sales (+$300,000).
Operating expenditures increased about 7%, or $116,000, from $1.6 million in 2022 to $1.7
million in 2023, driven primarily by an increase in interfu nd cost allocation for support services
(+$178,500). This increase was offset by slight decreases in personnel costs (-$49,000) and
charges for supplies (-$30,000). In 2023, the fund saw an increase of $69,000 in working capital,
compared to an increase of $13,400 in the prior year.
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Quarterly Financial Report Through December 2023 32
Internal Service Funds
Operating expenditures within the Insurance Fund represent the premium cost pool that will be
allocated monthly to other City funds over the course of the year. As a result, the expenditure
balance gradually diminishes each month throughout the year.
No significant variances were reported in the Workers’ Compensation, Facilities, Innovation &
Technology or Equipment Rental Funds through 2023.
Contact Information
This report is prepared by the Finance Department. Additional financial information can also be
viewed at our website: http://www.auburnwa.gov/. For any questions about this report please
contact Jamie Thomas at jdthomas@auburnwa.gov.
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City of Auburn4th Quarter 2023 Financial ReportCITY COUNCIL STUDY SESSIONAPRIL 8, 2024Page 94 of 152
General Fund Revenue OverviewSummary•Collected 12% more revenue YTD compared to budget and 21% more than YTD last year•Underspent the YTD budgeted expenditures by 14% and have spent 9% more compared to YTD last yearRevenue 2022 YTD Actual2023 YTD Budget2023 YTD ActualVariance to Budget Favorable (Unfavorable) %Variance to 2022 Favorable (Unfavorable) %Property Tax 24,293,611$ 24,016,247$ 24,149,996$ 133,749$ (143,615)$ Sales Tax 22,661,066 20,344,500 22,999,943 2,655,443 338,877 Utility Tax 12,798,458 14,433,085 15,797,604 1,364,519 2,999,146 B&O Tax* 3,032,830 5,680,960 10,625,063 4,944,103 7,592,233 Other Tax 4,488,227 4,539,336 5,256,424 717,088 768,197 Licenses and Permits 2,275,480 2,511,364 2,850,318 338,954 574,838 Intergovernmental 6,906,122 6,655,531 5,890,408 (765,123) (1,015,714) Charges for Services 8,401,225 9,575,124 10,080,037 504,913 1,678,812 Other 2,845,557 2,365,919 6,023,904 3,657,985 3,178,347 Transfers In 3,033,653 7,703,978 6,356,542 (1,347,436) 3,322,889 Total Revenue 90,736,229$ 97,826,044$ 110,030,239$ 12,204,195$ 12% 19,294,010$ 21%Total Expenditures 101,954,211$ 107,873,707$ 92,728,940$ 15,144,767$ 14% 9,225,271$ 9%Page 95 of 152
Tax Revenue2023 budgeted taxes account for $68.8 million, or 75% of the General Fund budgetProperty Tax (35% of taxes)◦$24 million 2023 budget ◦Collected 100% at year-endRetail Sales and Use Tax (30% of taxes)◦$20.3 million 2023 budget ◦$339,000 (1%) overprior YTD actual◦$2.6 million (13%) over YTD budgetPage 96 of 152
Manufacturing:a DOR correction January 2022 accounted for an inflated Q1 2022 and 100% of the $217k decrease.Automotive: car sales continue to be strong and account for the $157k increase over 2022Services:telecommunications, car/equipment rentals and leasing, restaurants, and fitness centersTax RevenuePage 97 of 152
Tax RevenueUtility Tax (21% of taxes)◦$14.4 million 2023 budget◦Water, Sewer, Storm, Solid Waste Utility Tax rate 9% ($6.8 million of total budget)◦Electric, Natural Gas, Cable, and Telephone Utility Tax rate 5% ($7.6 million of total budget)◦$1.4 million (9%) over budget◦Higher than expected natural gas and solid waste tax collected◦$3.0 million (23%) over prior year◦Higher electric, natural gas, and solid waste tax collected compared to 2022Page 98 of 152
Tax RevenueBusiness and Occupation Tax (B&O) (8% of total taxes)◦$5.5 million 2023 budget ◦$10.6 million collected YTD*◦$6.7 million in gross receipts tax (63%)◦$3.9 million in square foot tax (37%)◦Includes Q4 2022, Q1 2023, Q2 2023, and 2022 Annual Filings◦$5.0 million (87%) over YTD budgetOther Taxes (8% of total taxes)◦$4.4 million budgeted◦Criminal justice sales tax, admissions tax, gambling tax, leasehold excise tax, franchise fees◦$717k (16%) over2023 YTD budget◦$768k (17%) over2022 YTD collections◦Both variances are mostly due to higher sales tax collection ($678,000)Page 99 of 152
Licenses and PermitsAccounts for 3% of the total General Fund Resources $2.5 million budgeted in 2023◦Most all of this ($2.0 million is related to building permits)$339,000 (13%) over budget$575,000 (25%) over prior year◦$257,000 YTD increase in business license revenue and a $318,000 increase in YTD building permit ◦Total building permits issued YTD 2023 exceeded 2022 by 23% but total value of permit has decreased by 38%Page 100 of 152
IntergovernmentalRevenues include: Federal/State/Interlocal Grants, Muckleshoot Indian Tribe (MIT) Compact, State Shared Revenue◦State Shared Revenue:◦Streamlined Sales Tax, Motor Vehicle Excise Tax (MVET), Marijuana/Liquor excise taxes, Criminal Justice Sales Tax$765,000 (12%) under 2023 YTD budget◦Timing of contribution payment from the MIT compact ($300,000 outstanding), and Streamlined Sales Tax Mitigation reductions ($257k)$1.0 million (15%) under 2022 YTD collections◦Timing of contribution payment from the MIT compact ($300,000 outstanding), Streamlined Sales Tax Mitigation reductions ($257k), and fewer grant revenues ($824k)Page 101 of 152
Charges for ServicesGeneral Government -$409,000 belowbudget (8%)◦Timing of SKHHP Payments – Reimbursement basisPublic Safety - $161,000 abovebudget (15%)◦Private business charges (up $34,000)◦DUI emergency response fees (up $120,000)Development Services - $11,400 abovebudget (1%)Culture and Recreation - $742,000 above budget (29%)◦Green fees and pro shop sales are up $116,000 (8%) compared to previous◦Recreation Classes and Special Events account are up $135,000 (25%) compared to previous yearPage 102 of 152
General Fund Expenditures by DepartmentDepartment$%Council, Mayor, Admin 2,600,477 2,695,650 2,640,415 55,235 2%Diversity, Equity and Inclusion - 705,913 514,218 191,695 27%Municipal Court 2,314,646 3,038,838 2,556,274 482,564 16%Community Development 7,080,486 9,931,959 8,128,085 1,803,874 18%Housing and Homelessness Outreach* 2,207,734 3,100,067 2,031,009 1,069,058 34%Public Works 3,653,173 4,804,092 4,592,820 211,272 4%Streets (M&O) 3,715,658 4,769,219 4,366,872 402,347 8%Parks, Art, and Recreation 14,114,895 16,166,376 15,532,210 634,166 4%Police 31,577,235 36,010,486 33,618,197 2,392,289 7%SCORE 5,592,261 5,600,000 5,169,317 430,683 8%Internal Services (HR, Finance, Legal, Nondepartment) 29,097,645 21,051,107 13,579,522 7,471,585 35%Total 101,954,210$ 107,873,707$ 92,728,939$ 15,144,768$ 14%Budget vs Actual2023 YTD Actual2023 YTD Budget2022 YTD ActualPage 103 of 152
ARPA UpdatePage 104 of 152
Non-General Fund Highlights – Capital Real Estate Excise Tax (REET)YTD Collections: $3.5 million$1.7 million less prior year$1.3 million over YTD budgetPage 105 of 152
Non-General Fund Highlights –Enterprise FundsWater, Sewer and Stormwater Utilities◦Before capital contributions, each utility ended the year with operating incomes: $5.4 million, $3.4 million, and $2.0 million, respectively◦Overall 2023 Ending Fund Balance: $17.4 million, $15.6 million, and $16.1 million◦Water Fund Balance ended the year $11.2 million over budget due to unspent budgeted capital items◦Sewer Fund Balance ended the year $4.7 million over budget due to unspent professional service, lower taxes, and unspent capital budgets◦Stormwater Fund Balance ended the year $2.6 million over budget due to greater collection of interest and service fees than budgetedSolid Waste Utility◦Operating loss of $559k◦Overall Ending Fund Balance: $2.1 million ($476k greater than budgeted)◦Planned loss to smooth rate increases over 2022-2024Page 106 of 152
QuestionsPage 107 of 152
AGENDA BILL APPROVAL FORM
Agenda Subject:
King County Court Presentation (Martinson) (15 Minutes)
Date:
April 3, 2024
Department:
Human Resources
Attachments:
King County Dis trict Court Pres iding Judge
Presentation
Budget Impact:
Current Budget: $0
Proposed Revision: $0
Revised Budget: $0
Administrativ e Recommendation:
For discussion only.
Background for Motion:
Background Summary:
Presiding Judge Rebecca Robertson is presenting King County District Court services for
City Council information.
Rev iewed by Council Committees:
Councilmember:Cheryl Rakes Staff:Candis Martinson
Meeting Date:April 8, 2024 Item Number:
Page 108 of 152
King County District Court
State of the Court -2024
CHIEF PRESIDING JUDGE REBECCA C. ROBERTSON
AUBURN CITY COUNCIL MEETING
APRIL 8, 2024
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Three Branches of Government
Power to make judgments
on law
Power to put law into
action
Power to make &
change laws
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Judicial Independence
Institutional Independence:
The separation of the judicial branch of government from the
executive and legislative branches.
Decisional Independence:
The ability to render decisions free from influence, based solely
on the individual facts applied to the law.
"The Judiciary’s power to manage its internal affairs insulates
courts from inappropriate political influence and is crucial to
preserving public trust in its work as a separate and co-equal
branch of government." - Chief Justice John G. Roberts, Jr.
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Federal
Power to make
judgments on law
Power to put
law into action
Power to make
& change laws
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State
Power to make
judgments on law
Power to put
law into action
Power to make
& change laws
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King County
Power to make
judgments on law
Power to put
law into action
Power to make
& change laws
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Power to make
judgments on law
Power to put
law into action
Power to make
& change laws
Auburn
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Judge Leah Taguba
Hears Auburn City Cases &
Community Court Cases
Judge Virginia Amato
Hears Auburn City Cases
South Division - Auburn Courthouse
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Southeast Electoral Division
Larger Pool of Judges Elected By Your
Citizens and Available to Serve
Judge
Leah Taguba
Judge
Corinna Harn
Judge
Nathaniel Green
Judge
Virginia Amato
Judge
Rhonda Laumann
Judge
Matthew York
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To serve the public by:
•Providing an accessible forum for the fair,
efficient and understandable resolution of
civil and criminal cases; and
•Maintaining an atmosphere of respect for
the dignity of all individuals.
King County District Court
Mission Statement
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25 Judges
Elected by Electoral
District
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Geographic Divisions
EASTWEST
SOUTHShoreline
Seattle
Burien
MRJC
Auburn
Redmond
Bellevue
Issaquah
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Seattle
Burien
Bellevue
Redmond
Auburn
Issaquah
Shoreline
MRJC (Kent)
Vashon
KCDC
Courthouse
Locations
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Burien
Bellevue
Redmond
Auburn
Shoreline
Algona
Pacific
Skykomish
Beaux Arts
Carnation
Covington
Kenmore
Sammamish
13 Contracting
Cities
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Judicial Leadership
Executive Committee
Chief Presiding Judge – Judge Rebecca C. Robertson
Asst. Chief Presiding Judge – Judge Corinna Harn
Division Presiding Judges
• East – Judge Lisa O’Toole
• South – Judge Brian Todd
• West – Judge Kristin Shotwell
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Community Engagement
Umoja FestRedmond
Derby Days
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Matters Handled in Auburn
•Criminal cases (simple and gross
misdemeanors)
•Protection orders (anti-harassment,
stalking, domestic violence, sexual assault,
extreme risk temporary)
•Community Court
•Infractions (traffic, non-traffic & parking)
•Small claims (up to $10,000)
•Name changes
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Additional services
•Judge-supervised probation
•MIDD funded Community Court
•Interpreters – interpreter web
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Judicial Time and Resources
•Most judicial time is spent on criminal cases
•Infractions = one hearing
•Criminal matters = multiple hearings
•Criminal cases can take judicial time for more to than 5 years, including :
Arraignment, Pretrial, Motions, Trial, Probation Reviews .
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Goals and Tools
Goal = Stop criminal behavior
Tools
Punishment: Jail, Fines, Electronic Home Monitoring, Community Service, Restitution
Rehabilitation: Treatment (Alcohol/Drug, Domestic Violence, Anger Management, Sexual Deviancy), Educational
Classes, Alcohol Drug Information School, Consumer Awareness, Aggressive Driving, Victim Impact Panels
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Funding
King County General Fund (property and sales taxes)
City Contracts
Therapeutic courts funded by:
•King County MIDD Behavioral Health Sales Tax
•King County Veterans, Seniors and Human Services Levy (VSHSL)
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KCDC caseload (2023)
175,240 Cases Filed
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KCDC 5-year caseload history
208,010
134,105
139,785
137,485
175,240
2019 2020 2021 2022 2023
COVID-19 Pandemic
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Auburn cases (2023)
Case Type Filings
Infraction – Traffic 1,505
Infraction – Non -Traffic 60
DUI 157
Criminal – Traffic 159
Criminal – Non -Traffic 1,985
Parking 16,311
20,177 Cases Filed
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Auburn 5-year case history
2019 2020 2021 2022 2023
11,176
6,2287,512 6,109
20,177
COVID-19 Pandemic
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Auburn Community Court
• 21 participants graduated in 2023
• 23 active participants continuing as of 12/31/23
• 1,835 total resource center visits
• 212 community service hours completed
• 108 total volunteer hours
• In custody referrals started in 2023
o14 referrals
▪9 graduated
▪1 revoked
▪The rest still engaged with the program
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Auburn Community Court
(continued)
• 29 participants housed during their time in Auburn Community Court
(from 2021 court launch to present)
• King County TV will feature Auburn Community Court in a story
coinciding with the County Council’s proclamation of May as
“Therapeutic Courts Month”
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SCORE inmate pop. comparison
Source: SCORE
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Continued Work with Auburn
1. Meeting with City, Defense, and Judges to discuss re -working calendars to
create more calendar space for Auburn.
2. Moving a new manager into place in Auburn.
3. Working with Covington to either move to MRJC or to adjust calendars to give
Auburn more space.
4. Moving some civil cases to other locations to create calendar space.
5. Scheduling an in person meeting to have all parties complete the lease
agreement.
6. Changing forms to increase efficiencies.
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Thank you for your partnership!
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AGENDA BILL APPROVAL FORM
Agenda Subject:
Project Be Free Presentation (Caillier) (20 Minutes)
Date:
April 3, 2024
Department:
Police
Attachments:
Project Be Free
Budget Impact:
Current Budget: $0
Proposed Revision: $0
Revised Budget: $0
Administrativ e Recommendation:
For discussion only.
Background for Motion:
Background Summary:
Presentation by Project-Be-Free regarding Co-Response to the Auburn Police Department
for domestic violence related incidents.
Rev iewed by Council Committees:
Councilmember:Cheryl Rakes Staff:Mark Caillier
Meeting Date:April 8, 2024 Item Number:
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Domestic Violence Crisis Co-Response
Program
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INTRODUCTION 1
Began in August 2020
Providing key resources at the height of
a crisis
Serves families with the goal of decrease
violence to the next generation
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MISSION 2
"To provide Crisis Response to individuals affected
by Domestic Violence."
We utilize partnerships within our community that allow support
and navigation of mental health needs to increase advocacy and
promote individual wellbeing
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Assamese, Amharic, Cantonese,
Dari, German, Hindi, Mandarin,
Marwadi, Pasto, Polish, Spanish,
Swahili, Taiwanese, Thai, Turkish,
and Oromo
LANGUAGES
Lived DV experience
Immigrants, first generation,
BIPOCPROJECT BE FREE, NPC3OUR TEAM
Trained in Power & Control,
Intergenerational Trauma,
Mediation, Cohesive Control,
Narcissism, Providing Crisis
Therapy & DV Advocacy,
De-Escalation, Psychoeducation Diversity
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RESOURCES
Crisis Response Program
Short-term DV Counseling
Wellness Symposium
Family Resource Night
Training Center
Youth Mentorship Program
Family DV Support Groups
RESOURCES WITHIN
PROJECT BE FREE
Long-term mental health
Transitional Housing
DVIT (Domestic Violence
Individual Treatment
FIRS (Family Intervention
Restorative Services)
Legal Advocacy
(family/immigration)
CONNECTION TO
PARTNERING PROGRAMS
4
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5WHAT IS CO-RESPONSE?
Provides in- the-moment response and
follow-up community-based care
coordination.
This model has proven effective in enhancing
the safety and well-being of our community
members, emphasizing early intervention,
comprehensive support, and a holistic
approach to addressing domestic violence.
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TYPES OF DV CALLS
Verbal Disputes
Mental Health & Substance
Abuse Resourcing
Mediation
Education on DV & Mental
Health
PREVENTION
Assessment
Triaging each member of
household
Stabilization
Building support team for
families
CRISIS MANAGEMENT
6
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1
2
3
Community Intake Line (English)
Community Intake Line (Spanish)
Crisis Co-Response Line (Partner Police
Departments)
8
PROJECT BE FREE, NPCPHONE TRIAGE SYSTEM
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9
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10WHAT HAPPENS DURING A CRISIS CALL?
call from
an officer
Meet on
site or
safe location
Provide
wrap-around
family support
Resource
connection
Remain
Connected
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HOW DOES OUR PROGRAM HELP
POLICE OFFICERS?PROJECT BE FREE, NPCDV is triggering to all involved
11
Support
Providers that are knowledgeable in
domestic violence, substance abuse,
mental health and legal system
Help with Lifting
Providing resources on scene to free
up officers to other police calls
DV Recidivism
Decrease in repeat
offenders/households, prevention to
future DV cycles
Mental Health
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THANK YOU
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